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2019.09 Monthly Budget Report MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Councilmembers From: Noah Crocker, Finance Director Period: September 2019 OVERVIEW: The Finance Department is committed to providing clear information to the Mayor, Council and staff regarding the budget status of the City. We have prepared the following reports to keep you up to date on the current budget status of the City. 1) Budget Report 2) Detail Fund Summary Report BUDGET REPORT: The Budget report will first provide Operational Funds and follow up with Capital Projects Funds. This report does not include beginning fund balance. This report is designed to provide a high-level view of each fund reviewing total revenues and expenses. The report does provide expense information by department. The goal of the City is to pay all current budget year expenses with current budget year revenues. We are not quite there yet, and this will show in the Surplus (Deficit) line at the end of each fund. We expect that future budget cycles will smooth out revenues and expenditures. The Budget Report provides information on current revenues and expenditures by fund including the following: • The original budgeted amount. • Current budget which would reflect any amendments that have been made. • Period activity which details the revenue and expense activity for the period in which the report was run. • Fiscal activity will provide the year to date expense and revenue amounts • Variance Shows the difference between budgeted and actual. • Percent remaining is the amount still needed to reach the budgeted amount. CASH AND INVESTMENT FUND SUMMARY The Cash and Investment Fund Summary provides information on current total cash & investment balances by Fund. POINTS OF INTEREST: Current Expense Fund 001 – The Current Expense Fund is used for the general governmental functions of the City. The City has received 77.72% of the budgeted revenues as of September 30th. We have expended 61.37% of the annual estimated operating expenses. Leaving approximately 38.63% expenditure authority available for Current Expense Fund operations for the remaining months of October through December. Departments continue to manage their expenditure while providing a high level of service to our citizens. The table to the right provides data, by source of revenue, for Current Expense Fund revenues received in September as well as what we have received year to date. Additionally, the table provides 2019 budgeted revenues for each category. Real Estate Excise Tax Fund 109 and Impact Mitigation Fee Fund 111 Real Estate Excise Tax receipts fluctuate monthly but are currently trending slightly higher (3.47%) than receipts received in the same time period for 2018. The table below shows current balances for the REET and Impact fees. These restricted funds are used as a local funding source for capital projects that have been documented in the City’s comprehensive plans. REET funds are also used for debt payments. The table shows 2019 beginning fund balances, year to date revenue received, expenses budgeted for the biennium and expenses which are obligated for future projects but have not been officially budgeted yet. The intent of this table is to snapshot and illustrate available balances and what is projected for the end of the biennium. This table includes the project changes which are part of the mid biennial review amendment to be presented to Council for review and adoption on October 22nd. Capital Construction Fund 302 – Construction is complete at McCormick Woods Park and Rockwell Park. The City continues to work on project closeout. Street Capital Construction Fund 304 – Tremont Street is now open; the Public Works department continues to work on the final aspects of this project. Once these are finished final project closeout can begin. Bay Street Pedestrian Path Segment 3 is also in the final closeout process. The Bay Street Pedestrian Path Right of Way efforts are ongoing. Impact Fees REET Recreation Reserve MW Transport Impact Parks Impact Bayside Plat SEPA Transportation REET 1 REET 2 Recreation Reserve (001) Admissions Tax 2019-2020 Beginning Balance 536,160 44,127 316,109 541,822 585,759 1,217,673 54,930 2019-2020 Revenue Received 110,418 73,259 5,176 143,998 389,267 399,303 38,305 2019-2020 Expenses Budgeted (100,000) - (313,285) - (159,932) (1,474,781) - 2019-2020 Obligated Expenses (465,000) - - (500,000) (458,000) - (25,000) 2019-2020 Ending Balance 81,577 117,386 8,000 185,820 357,095 142,196 68,236 Revenue Source Sept 2019 2019 YTD 2019 Budget Property Tax 24,960 966,257 1,841,000 Sales Tax 459,433 3,940,747 5,060,000 Other Taxes 79,416 1,587,967 2,088,300 Total Taxes 563,809 6,494,971 8,989,300 Licenses & Permits 31,466 431,792 403,400 Intergovernmental Revenue 42,738 218,638 223,100 Charges for Goods & Services 38,547 440,432 438,700 Fines and Forfeits 20,336 203,616 176,300 Misc Revenues 35,988 271,240 172,500 Non Rev (976) 12,272 - Capital Contributions - 12,294 - Revenue Totals 731,908 8,085,254 10,403,300 Current Expense Fund Revenues ENTERPRISE/UTILITY FUNDS: Water operation revenues received through September are at 82.45 % of the 2019 budget. Revenues continue to trend slightly higher than estimated for this time period. However, this trend could change now that the high usage summer months have passed. Expenditures for water utility operations are at 54.31% of the budgeted expenditure. Water Operational Expenses also include transfers which have not been executed yet. The City manages its transfers for capital projects according to when the anticipated expenses are to occur in the Water Capital Project fund. Thus, there is currently approximately $1 million of transfers which have not occurred yet. Water Operational expenses (excluding capital transfers) are at approximately 80% for the period ending of September 2019. Sewer operation revenues received are at 81.15% of estimated budget through September. Sewer operational expenses are are at 49.83% for the period ending September 2019. Sewer Operational Expenses also include transfers which have not been executed yet. The City manages its transfers for capital projects according to when the anticipated expenses are to occur in the Sewer Capital Project fund. Thus, there is currently over $1 million of transfers which have not occurred yet. Sewer Operational expenses (excluding capital transfers) are at approximately 70% for the period ending of September 2019. Storm Drainage operations revenues received are higher than projected (86.34% of budgeted revenues), and expenses for the Storm Drainage Operations Fund remain as anticipated for this time period. SALES TAX REVENUES SUMMARY • Total 2019 Budget: $5,060,000 • Total 2019 YTD Actuals: $3,940,747 • Year-to-Date Actual revenue collected is 4.96% higher when compared to Year-to Date Budgeted • Year-to-Date Actual revenue collected is 4.26% higher when compared to Prior Year-to Date Actuals The following tables provide additional sales tax information. Table 1: provides current data for sales tax revenue collected Year-to-date. Table 2: shows revenue received by month over a three-year period. Table 1 Table 2 10/18/2019 1:36:54 PM Budget Report City of Port Orchard Group Summary For Fiscal: 2019 Period Ending: 09/30/2019 Fiscal Activity Variance Favorable (Unfavorable) Period Activity Current Total Budget Original Total Budget Percent RemainingDepartment Fund: 001 - Current Expense Revenue 00 - Revenues 8,085,253.89731,908.1710,403,300.00 10,403,300.00 -2,318,046.11 22.28 % 8,085,253.89731,908.1710,403,300.00 10,403,300.00 -2,318,046.11Revenue Total:22.28 % Expense 01 - Finance 518,339.0668,220.38853,400.00 853,400.00 335,060.94 39.26 % 02 - Court 379,455.9742,460.22625,500.00 625,500.00 246,044.03 39.34 % 03 - Law Enforcement 3,637,159.11523,744.735,823,008.00 5,823,008.00 2,185,848.89 37.54 % 04 - Community Development 916,236.71101,527.301,378,200.00 1,378,200.00 461,963.29 33.52 % 05 - Public Works 830,878.7599,177.541,262,351.00 1,262,351.00 431,472.25 34.18 % 06 - Miscellaneous 202,612.50300.00650,000.00 650,000.00 447,387.50 68.83 % 07 - Administration 753,561.6981,490.851,202,835.00 1,202,835.00 449,273.31 37.35 % 7,238,243.79916,921.0211,795,294.00 11,795,294.00 4,557,050.21Expense Total:38.63 % 847,010.10-185,012.85-1,391,994.00 -1,391,994.00 2,239,004.10Fund: 001 - Current Expense Surplus (Deficit):160.85 % Fund: 002 - City Street Fund Revenue 00 - Revenues 1,084,460.2871,695.831,934,000.00 1,934,000.00 -849,539.72 43.93 % 1,084,460.2871,695.831,934,000.00 1,934,000.00 -849,539.72Revenue Total:43.93 % Expense 05 - Public Works 1,385,306.50208,425.872,309,591.00 2,309,591.00 924,284.50 40.02 % 1,385,306.50208,425.872,309,591.00 2,309,591.00 924,284.50Expense Total:40.02 % -300,846.22-136,730.04-375,591.00 -375,591.00 74,744.78Fund: 002 - City Street Fund Surplus (Deficit):19.90 % Fund: 003 - Stabilization Fund Revenue 00 - Revenues 220,202.132,035.47200,000.00 200,000.00 20,202.13 10.10 % 220,202.132,035.47200,000.00 200,000.00 20,202.13Revenue Total:10.10 % 220,202.132,035.47200,000.00 200,000.00 20,202.13Fund: 003 - Stabilization Fund Total:10.10 % Fund: 103 - Criminal Justice Revenue 00 - Revenues 243,703.8623,271.26244,600.00 244,600.00 -896.14 0.37 % 243,703.8623,271.26244,600.00 244,600.00 -896.14Revenue Total:0.37 % Expense 03 - Law Enforcement 368,443.1898,009.94591,400.00 591,400.00 222,956.82 37.70 % 368,443.1898,009.94591,400.00 591,400.00 222,956.82Expense Total:37.70 % -124,739.32-74,738.68-346,800.00 -346,800.00 222,060.68Fund: 103 - Criminal Justice Surplus (Deficit):64.03 % Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 15,856.141,338.294,000.00 4,000.00 11,856.14 296.40 % 15,856.141,338.294,000.00 4,000.00 11,856.14Revenue Total:296.40 % Expense 03 - Law Enforcement 2,043.281,616.272,080.00 2,080.00 36.72 1.77 % 2,043.281,616.272,080.00 2,080.00 36.72Expense Total:1.77 % 13,812.86-277.981,920.00 1,920.00 11,892.86Fund: 104 - Special Investigative Unit Surplus (Deficit):-619.42 % Fund: 107 - Community Events Revenue 00 - Revenues 87,870.8712,824.63100,000.00 100,000.00 -12,129.13 12.13 % 87,870.8712,824.63100,000.00 100,000.00 -12,129.13Revenue Total:12.13 % OPERATING FUNDS_______________________________________________________________________________________________________________________________________________________ Budget Report For Fiscal: 2019 Period Ending: 09/30/2019 10/18/2019 1:36:54 PM Fiscal Activity Variance Favorable (Unfavorable) Period ActivityDepartment Current Total Budget Original Total Budget Percent Remaining Expense 01 - Finance 0.000.002,500.00 2,500.00 2,500.00 100.00 % 06 - Miscellaneous 53,803.4713,530.15100,000.00 100,000.00 46,196.53 46.20 % 07 - Administration 3,250.1259.359,700.00 9,700.00 6,449.88 66.49 % 57,053.5913,589.50112,200.00 112,200.00 55,146.41Expense Total:49.15 % 30,817.28-764.87-12,200.00 -12,200.00 43,017.28Fund: 107 - Community Events Surplus (Deficit):352.60 % Fund: 108 - Paths & Trails Revenue 00 - Revenues 1,080.59138.081,000.00 1,000.00 80.59 8.06 % 1,080.59138.081,000.00 1,000.00 80.59Revenue Total:8.06 % 1,080.59138.081,000.00 1,000.00 80.59Fund: 108 - Paths & Trails Total:8.06 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 788,570.7199,483.71700,000.00 700,000.00 88,570.71 12.65 % 788,570.7199,483.71700,000.00 700,000.00 88,570.71Revenue Total:12.65 % Expense 06 - Miscellaneous 307,991.160.001,634,713.00 1,634,713.00 1,326,721.84 81.16 % 307,991.160.001,634,713.00 1,634,713.00 1,326,721.84Expense Total:81.16 % 480,579.5599,483.71-934,713.00 -934,713.00 1,415,292.55Fund: 109 - Real Estate Excise Tax Surplus (Deficit):151.41 % Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 332,850.8823,523.55140,000.00 140,000.00 192,850.88 137.75 % 332,850.8823,523.55140,000.00 140,000.00 192,850.88Revenue Total:137.75 % Expense 05 - Public Works 51,042.8251,042.82335,285.00 335,285.00 284,242.18 84.78 % 51,042.8251,042.82335,285.00 335,285.00 284,242.18Expense Total:84.78 % 281,808.06-27,519.27-195,285.00 -195,285.00 477,093.06Fund: 111 - Impact Mitigation Fee Surplus (Deficit):244.31 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 302,424.980.00757,383.00 757,383.00 -454,958.02 60.07 % 302,424.980.00757,383.00 757,383.00 -454,958.02Revenue Total:60.07 % Expense 06 - Miscellaneous 302,424.980.00459,376.00 459,376.00 156,951.02 34.17 % 302,424.980.00459,376.00 459,376.00 156,951.02Expense Total:34.17 % 0.000.00298,007.00 298,007.00 -298,007.00Fund: 206 - Bond Redemption Fund Surplus (Deficit):100.00 % Fund: 401 - Water-Sewer Utilities Revenue 00 - Revenues 25,082.012,493.430.00 0.00 25,082.01 0.00 % 25,082.012,493.430.00 0.00 25,082.01Revenue Total:0.00 % Expense 05 - Public Works 2,000,000.000.002,000,000.00 2,000,000.00 0.00 0.00 % 2,000,000.000.002,000,000.00 2,000,000.00 0.00Expense Total:0.00 % -1,974,917.992,493.43-2,000,000.00 -2,000,000.00 25,082.01Fund: 401 - Water-Sewer Utilities Surplus (Deficit):1.25 % Fund: 411 - Water Operating Revenue 00 - Revenues 3,358,949.56298,906.374,074,100.00 4,074,100.00 -715,150.44 17.55 % 3,358,949.56298,906.374,074,100.00 4,074,100.00 -715,150.44Revenue Total:17.55 % Expense 05 - Public Works 1,935,384.87198,647.753,563,478.00 3,563,478.00 1,628,093.13 45.69 % 1,935,384.87198,647.753,563,478.00 3,563,478.00 1,628,093.13Expense Total:45.69 % 1,423,564.69100,258.62510,622.00 510,622.00 912,942.69Fund: 411 - Water Operating Surplus (Deficit):-178.79 % Budget Report For Fiscal: 2019 Period Ending: 09/30/2019 10/18/2019 1:36:54 PM Fiscal Activity Variance Favorable (Unfavorable) Period Activity Current Total Budget Original Total Budget Percent RemainingDepartment Fund: 412 - Water Stabilization Revenue 00 - Revenues 100,794.60181.54100,000.00 100,000.00 794.60 0.79 % 100,794.60181.54100,000.00 100,000.00 794.60Revenue Total:0.79 % 100,794.60181.54100,000.00 100,000.00 794.60Fund: 412 - Water Stabilization Total:0.79 % Fund: 414 - Water Debt Service Revenue 00 - Revenues 21,551.5014,000.0080,128.00 80,128.00 -58,576.50 73.10 % 21,551.5014,000.0080,128.00 80,128.00 -58,576.50Revenue Total:73.10 % Expense 05 - Public Works 21,551.5014,000.0080,128.00 80,128.00 58,576.50 73.10 % 21,551.5014,000.0080,128.00 80,128.00 58,576.50Expense Total:73.10 % 0.000.000.00 0.00 0.00Fund: 414 - Water Debt Service Surplus (Deficit):0.00 % Fund: 421 - Storm Drainage Utility Revenue 00 - Revenues 1,393,881.78159,759.241,614,500.00 1,614,500.00 -220,618.22 13.66 % 1,393,881.78159,759.241,614,500.00 1,614,500.00 -220,618.22Revenue Total:13.66 % Expense 05 - Public Works 1,345,348.98197,755.661,989,521.00 1,989,521.00 644,172.02 32.38 % 1,345,348.98197,755.661,989,521.00 1,989,521.00 644,172.02Expense Total:32.38 % 48,532.80-37,996.42-375,021.00 -375,021.00 423,553.80Fund: 421 - Storm Drainage Utility Surplus (Deficit):112.94 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 167,012.66300.80165,000.00 165,000.00 2,012.66 1.22 % 167,012.66300.80165,000.00 165,000.00 2,012.66Revenue Total:1.22 % 167,012.66300.80165,000.00 165,000.00 2,012.66Fund: 422 - Storm Drainage Stabilization Total:1.22 % Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 177,763.840.00177,764.00 177,764.00 -0.16 0.00 % 177,763.840.00177,764.00 177,764.00 -0.16Revenue Total:0.00 % Expense 05 - Public Works 177,763.840.00177,764.00 177,764.00 0.16 0.00 % 177,763.840.00177,764.00 177,764.00 0.16Expense Total:0.00 % 0.000.000.00 0.00 0.00Fund: 424 - Storm Drainage Debt Service Surplus (Deficit):0.00 % Fund: 431 - Sewer Operating Revenue 00 - Revenues 4,867,644.51427,822.495,998,200.00 5,998,200.00 -1,130,555.49 18.85 % 4,867,644.51427,822.495,998,200.00 5,998,200.00 -1,130,555.49Revenue Total:18.85 % Expense 05 - Public Works 3,195,668.13430,685.736,413,629.00 6,413,629.00 3,217,960.87 50.17 % 3,195,668.13430,685.736,413,629.00 6,413,629.00 3,217,960.87Expense Total:50.17 % 1,671,976.38-2,863.24-415,429.00 -415,429.00 2,087,405.38Fund: 431 - Sewer Operating Surplus (Deficit):502.47 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 296,182.07533.45588,300.00 588,300.00 -292,117.93 49.65 % 296,182.07533.45588,300.00 588,300.00 -292,117.93Revenue Total:49.65 % 296,182.07533.45588,300.00 588,300.00 -292,117.93Fund: 432 - Sewer Stabilization Total:49.65 % Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 551.500.0030,128.00 30,128.00 -29,576.50 98.17 % 551.500.0030,128.00 30,128.00 -29,576.50Revenue Total:98.17 % Budget Report For Fiscal: 2019 Period Ending: 09/30/2019 10/18/2019 1:36:54 PM Fiscal Activity Variance Favorable (Unfavorable) Period ActivityDepartment Current Total Budget Original Total Budget Percent Remaining Expense 05 - Public Works 551.500.0030,128.00 30,128.00 29,576.50 98.17 % 551.500.0030,128.00 30,128.00 29,576.50Expense Total:98.17 % 0.000.000.00 0.00 0.00Fund: 434 - Sewer Debt Service Surplus (Deficit):0.00 % Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 2,664,307.75814,527.353,479,632.00 3,479,632.00 -815,324.25 23.43 % 2,664,307.75814,527.353,479,632.00 3,479,632.00 -815,324.25Revenue Total:23.43 % Expense 10 - ER&R 295,524.1430,207.861,481,822.00 1,481,822.00 1,186,297.86 80.06 % 295,524.1430,207.861,481,822.00 1,481,822.00 1,186,297.86Expense Total:80.06 % 2,368,783.61784,319.491,997,810.00 1,997,810.00 370,973.61Fund: 500 - Equipment Rental and Revolving Surplus (Deficit):-18.57 % Report Surplus (Deficit):523,841.24 5,551,653.85-2,184,374.00 -2,184,374.00 7,736,027.85 354.15 % 10/18/2019 1:58:56 PM Budget Report City of Port Orchard Group Summary For Fiscal: 2019 Period Ending: 09/30/2019 Fiscal Activity Variance Favorable (Unfavorable) Period Activity Current Total Budget Original Total Budget Percent RemainingAccount Type Fund: 302 - Capital Construction Revenue 296,585.12163.50818,000.00 818,000.00 -521,414.88 63.74 % Expense 536,543.805,281.49500,000.00 500,000.00 -36,543.80 -7.31 % -239,958.68-5,117.99318,000.00 318,000.00 -557,958.68Fund: 302 - Capital Construction Surplus (Deficit):175.46 % Fund: 304 - Street Capital Projects Revenue 4,058,633.54274,024.075,325,094.00 5,325,094.00 -1,266,460.46 23.78 % Expense 3,759,576.94291,666.524,882,500.00 4,882,500.00 1,122,923.06 23.00 % 299,056.60-17,642.45442,594.00 442,594.00 -143,537.40Fund: 304 - Street Capital Projects Surplus (Deficit):32.43 % Fund: 403 - Water-Sewer Cumulative Reserve Revenue 12,867.861,242.964,867,000.00 4,867,000.00 -4,854,132.14 99.74 % Expense 4,867,000.000.004,867,000.00 4,867,000.00 0.00 0.00 % -4,854,132.141,242.960.00 0.00 -4,854,132.14Fund: 403 - Water-Sewer Cumulative Reserve Surplus (Deficit):0.00 % Fund: 413 - Water Capital Revenue 3,339,473.483,424.785,968,000.00 5,968,000.00 -2,628,526.52 44.04 % Expense 1,647,389.22220,885.524,050,000.00 4,050,000.00 2,402,610.78 59.32 % 1,692,084.26-217,460.741,918,000.00 1,918,000.00 -225,915.74Fund: 413 - Water Capital Surplus (Deficit):11.78 % Fund: 423 - Storm Drainage Capital Facil Revenue 15,062.84703.61670,440.00 670,440.00 -655,377.16 97.75 % Expense 636,125.3742,020.95168,800.00 168,800.00 -467,325.37 -276.85 % -621,062.53-41,317.34501,640.00 501,640.00 -1,122,702.53Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit):223.81 % Fund: 433 - Sewer Capital Revenue 3,095,376.784,429.937,314,000.00 7,314,000.00 -4,218,623.22 57.68 % Expense 605,617.0459,160.055,696,600.00 5,696,600.00 5,090,982.96 89.37 % 2,489,759.74-54,730.121,617,400.00 1,617,400.00 872,359.74Fund: 433 - Sewer Capital Surplus (Deficit):-53.94 % Report Surplus (Deficit):-335,025.68 -1,234,252.754,797,634.00 4,797,634.00 -6,031,886.75 125.73 % CAPITAL PROJECTS FUNDS _______________________________________________________________________________________________________________________________________________________ Detail Report Date Range: 09/01/2019 - 09/30/2019 10/18/2019 3:00:09 PM Fund Summary Ending BalanceBeginning BalanceFund Total Activity 001 - Current Expense 5,576,515.78 5,390,148.63-186,367.15 002 - City Street Fund 500,346.01 363,615.97-136,730.04 003 - Stabilization Fund 1,151,313.31 1,153,348.782,035.47 103 - Criminal Justice 463,800.68 389,062.00-74,738.68 104 - Special Investigative Unit 91,551.53 91,273.55-277.98 107 - Community Events 166,828.54 166,063.67-764.87 108 - Paths & Trails 9,399.55 9,537.63138.08 109 - Real Estate Excise Tax 2,391,042.28 2,490,525.9999,483.71 111 - Impact Mitigation Fee 1,749,395.45 1,721,876.18-27,519.27 206 - Bond Redemption Fund 0.00 0.000.00 302 - Capital Construction 113,874.31 108,756.32-5,117.99 304 - Street Capital Projects 2,403,798.43 2,386,155.98-17,642.45 401 - Water-Sewer Utilities 1,418,146.81 1,420,640.242,493.43 403 - Water-Sewer Cumulative Reserve 714,052.01 715,294.971,242.96 411 - Water Operating 1,323,307.83 1,423,566.45100,258.62 412 - Water Stabilization 100,613.06 100,794.60181.54 413 - Water Capital 1,909,545.00 1,692,084.26-217,460.74 414 - Water Debt Service 0.00 0.000.00 421 - Storm Drainage Utility 1,678,340.56 1,640,344.14-37,996.42 422 - Storm Drainage Stabilization 166,711.86 167,012.66300.80 423 - Storm Drainage Capital Facil 389,957.74 348,640.40-41,317.34 424 - Storm Drainage Debt Service 0.00 0.000.00 431 - Sewer Operating 1,674,841.38 1,671,978.14-2,863.24 432 - Sewer Stabilization 295,648.62 296,182.07533.45 433 - Sewer Capital 2,544,489.86 2,489,759.74-54,730.12 434 - Sewer Debt Service 0.00 0.000.00 500 - Equipment Rental and Revolving 2,667,107.12 3,451,426.61784,319.49 631 - Trust and Agency 10,440.04 13,406.522,966.48 632 - Wastewater Treatment Facil Fee 2,583,981.08 2,588,550.554,569.47 Grand Total:32,095,048.84 32,290,046.05194,997.21 CASH & INVESTMENT FUND SUMMARY_____________________________________________________________________________________________________________