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2021.06 Monthly Budget Reportep— RAR CH D _ MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: June 2021 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. Page 1 of 10 POINTS OF INTEREST: Current Expense Fund 001—The Current Expense Fund is used for the general governmental functions of the City. As of June 30th, 2021, 61% of budgeted revenues were received. To date revenue is trending slightly higher than expected. The table provides budget versus actual (YTD) data by source of revenue. 5,512 590,896 106,819 703,227 35,596 43,555 68,794 12,689 22,980 SALES TAX REVENUES SUMMARY • Total 2021 Budget: $5,235,000 • Total 2021 YTD Actuals: $3,259,874 • Year -to -Date Actual revenue collected is 27% higher when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 33% higher when compared to Year -to Date Budgeted The following tables provide additional sales tax information: Table 1: shows revenue received by month over a three-year period. Table 2: provides current data for sales tax revenue collected Year-to-date. Monthly Sales Tax -Three Year Comparison �moao SW.= sr00000 Sales Tax Revenues a�ai�zort seoo,000 _ swo,aoo — snoo,aoo swo,000 -did mn Sz ,000 stoo,aoo 5- xto Page 2 of 10 Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 The City's Real Estate Excise Tax receipts fluctuate monthly. 2021 REET revenue is currently coming in significantly higher (121%) than the same period in prior years. June 2021 receipts are higher than June 2020 by 31%. The table below shows balances through June for REET 1 & 2 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 2021 beginning fund balances, biennial revenue received to date, expenses budgeted for the biennium and expenses which are obligated for future projects but have not yet been officially budgeted. The intent of this table is to snapshot and illustrate available balances and what is projected for the end of the biennium. As identified in this table all funding sources have been either budgeted or obligated and there currently is no surplus funding available for additional projects. Impact Fees received for June 2021 are as follows: o McCormick Woods Transportation $0 o Parks $3,244 o Transportation $17,986 REET revenues received in June: o REET 1 $72,216 o REET 2 $72,216 Capital Construction Fund 302 — The design of the McCormick Woods Splash Pad was completed by Land Expressions, LLC. Murray Smith value engineered the design to meet the project budget constraints and is working on completing the engineering to be ad ready. Rice Fergus Miller is currently working on the City Hall design. Street Capital Construction Fund 304— The project closeout of Tremont is almost complete. TIB has accepted the project and the acceptance from WSDOT is in progress. Bay Street Pedestrian Path right of way efforts continue. The City has contracted with Skillings Inc for Design and Right of Way Services for the Bethel -Lincoln Round -About project. Design for the project has begun. Page 3 of 10 ENTERPRISE/UTILITY FUNDS: Water operation - Water operations budgeted revenue in the amount of $3,344,700 for 2021. Through June, the city has received $1,709,625 or —51% of the budgeted revenues. Revenues for the water utility, in winter and spring, are typically lower with larger monthly revenues received during the warmer summer water service Payments and fall months. Water Operations expended 450,000 $1,178,120 through June representing — 41% of 400,000 the 2021 budget. In addition, the water 350,000 — operational budget includes transfers which occur 300,000 250,000 ■z019 throughout the year. The City manages its 2020 20o000 transfers according to policy goals, cashflow 150,000 2021 needs, and realized expenses for water capital 100,000 projects, stabilization targets, and debt service 50,000 payments. The 2021 budget includes $1,206,500 for transfers. A transfer in the amount of $21,958 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec was recorded in June for the water stabilization fund. Sewer operation - $5,418,800 is budgeted for Sewer Operational Revenues for 2021. Through the month of June $2,924,844 was received representing — 54% of the 2021 budgeted revenues. Sewer Operations expended $1,907,802 through June representing —49% of the 2021 budget. The sewer operational expense Sewer Service Payments budget includes transfers which occur throughout 600,000 the year. The City manages its transfers according soo,000 to policy goals, cashflow needs, and realized expenses for sewer capital projects, stabilization 400'00° targets, and debt service payments. The 2021 300,000 ■ zo19 budget includes $374,150 for transfers. Transfers ■ zozo in the amount of $36,197 were recorded in June. zoo,000 ■20z1 One for the Sewer stabilization fund ($31,179) and 100,000 a transfer of $5,018 to McCormick Woods Sewer Pump Station #2. It is hoped that this project will Jan Feb Mar Apr May Jon lul Aug Sep oet Nov Dec soon be complete. Storm Drainage operations -As of the end of June the Storm Drainage utility has received $995,189 or —60% of its annual budgeted revenue. Storm Drainage Operations expended $762,495 through June representing —36% of the 2021 operating budget. The storm drainage operational budget includes transfers which occur Storm Drainage Payments throughout the year. The City manages its 180,000 transfers according to policy goals, cashflow 160,000 needs, and realized expenses for storm capital 140,000 � .� ■ projects, stabilization targets, and debt service 120,000 payments. The 2021 budget includes $342,150 for 1 00,000 ■ z019 transfers. A transfer in the amount of $13,670 0000 7z020 60,000 .z0z1 was recorded in June for the storm stabilization 40,000 fund and $8,263 was transferred for a debt 20,00o payment. 011101010 An Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Page 4 of 10 Budget Report City of Port Orchard Group Summary ORCHARD OPERATIONS For Fiscal: 2021 Period Ending: 06/30/2021 . Variance Original Current Period Fiscal Favorable Percent Department Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 001- Current Expense Revenue 00 - Revenues 11,127,500.00 11,127,500.00 886,660.06 6,784,502.37-4,342,997.63 39.03 Revenue Total: 11,127,500.00 11,127,500.00 886,660.06 6,784,502.37-4,342,997.63 39.03 Expense 01- Finance 845,484.17 845,484.17 60,863.18 359,337.65 486,146.52 57.50 02 - Court 745,605.24 745,605.24 33,995.63 234,301.62 511,303.62 68.58 03 - Law Enforcement 5,087,610.55 5,087,610.55 323,140.48 2,013,164.92 3,074,445.63 60.43 04 - Community Development 1,955,200.27 1,955,200.27 167,022.56 902,776.41 1,052,423.86 53.83 05 - Public Works 1,503,800.42 1,503,800.42 75,226.48 637,457.82 866,342.60 57.61 06 - Miscellaneous 475,000.00 475,000.00 0.00 465,091.14 9,908.86 2.09 07 - Administration 1,541,199.35 1,541,199.35 123,160.84 694,814.05 846,385.30 54.92 Expense Total: 12,153,900.00 12,153,900.00 783,409.17 5,306,943.61 6,846,956.39 56.34 Fund: 001- Current Expense Surplus (Deficit):-1,026,400.00-1,026,400.00 103,250.89 1,477,558.76 2,503,958.76 243.96 Fund: 002 - City Street Fund Revenue 00 - Revenues 2,080,700.00 2,080,700.00 63,206.42 1,169,549.72-911,150.28 43.79 Revenue Total: 2,080,700.00 2,080,700.00 63,206.42 1,169,549.72-911,150.28 43.79 Expense 05 - Public Works 2,393,500.00 2,393,500.00 123,487.50 674,658.92 1,718,841.08 71.81 Expense Total: 2,393,500.00 2,393,500.00 123,487.50 674,658.92 1,718,841.08 71.81 Fund: 002 - City Street Fund Surplus (Deficit):-312,800.00-312,800.00-60,281.08 494,890.80 807,690.80 258.21 Fund: 003 - Stabilization Fund Revenue 00 - Revenues 200,000.00 200,000.00 142.23 201,199.15 1,199.15 0.60 % Revenue Total: 200,000.00 200,000.00 142.23 201,199.15 1,199.15 0.60 Fund: 003 - Stabilization Fund Total: 200,000.00 200,000.00 142.23 201,199.15 1,199.15 0.60 Fund: 103 - Criminal Justice Revenue 00 - Revenues 244,800.00 244,800.00 26,329.64 182,286.19-62,513.81 25.54 Revenue Total: 244,800.00 244,800.00 26,329.64 182,286.19-62,513.81 25.54 Expense 03 - Law Enforcement 284,800.00 284,800.00 10,989.41 67,187.48 217,612.52 76.41 Expense Total: 284,800.00 284,800.00 10,989.41 67,187.48 217,612.52 76.41 Fund: 103 - Criminal Justice Surplus (Deficit):-40,000.00-40,000.00 15,340.23 115,098.71 155,098.71 387.75 Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,000.00 31.16 408.05-3,591.95 89.80 Revenue Total: 4,000.00 4,000.00 31.16 408.05-3,591.95 89.80 Expense 03 - Law Enforcement 4,000.00 4,000.00 0.00 59.79 3,940.21 98.51 Expense Total: 4,000.00 4,000.00 0.00 59.79 3,940.21 98.51 Fund: 104 - Special Investigative Unit Surplus (Deficit): 0.00 0.00 31.16 348.26 348.26 0.00 Fund: 107 - Community Events Revenue 00 - Revenues 100,000.00 100,000.00 9,457.12 47,058.62-52,941.38 52.94 Revenue Total: 100,000.00 100,000.00 9,457.12 47,058.62-52,941.38 52.94 Page 5 of 10 Budget Report For Fiscal: 2021 Period Ending: 06/30/2021 Variance Original Current Period Fiscal Favorable Percent Department Total Budget Total Budget Activity Activity (Unfavorable) Remaining Expense 07 - Administration 109,700.00 109,700.00 1,688.08 10,941.52 98,758.48 90.03 Expense Total: 109,700.00 109,700.00 1,688.08 10,941.52 98,758.48 90.03 % Fund: 107 - Community Events Surplus (Deficit): -9,700.00 -9,700.00 7,769.04 36,117.10 45,817.10 472.34 % Fund: 108 - Paths & Trails Revenue 00 - Revenues 1,000.00 1,000.00 112.51 545.76 -454.24 45.42 Revenue Total: 1,000.00 1,000.00 112.51 545.76 -454.24 45.42 % Fund: 108 - Paths & Trails Total: 1,000.00 1,000.00 112.51 545.76 -454.24 45.42 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 1,377,400.00 1,377,400.00 145,387.93 903,816.36 -473,583.64 34.38 % Revenue Total: 1,377,400.00 1,377,400.00 145,387.93 903,816.36 -473,583.64 34.38 % Expense 06 - Miscellaneous 1,292,900.00 1,292,900.00 7,067.74 74,087.92 1,218,812.08 94.27 % Expense Total: 1,292,900.00 1,292,900.00 7,067.74 74,087.92 1,218,812.08 94.27 % Fund: 109 - Real Estate Excise Tax Surplus (Deficit): 84,500.00 84,500.00 138,320.19 829,728.44 745,228.44 -881.93 % Fund: 111- Impact Mitigation Fee Revenue 00 - Revenues 140,000.00 140,000.00 21,642.89 177,771.30 37,771.30 26.98 Revenue Total: 140,000.00 140,000.00 21,642.89 177,771.30 37,771.30 26.98 % Expense 05 - Public Works 50,000.00 50,000.00 0.00 28,111.20 21,888.80 43.78 06 - Miscellaneous 865,000.00 865,000.00 52,176.31 100,675.27 764,324.73 88.36 % Expense Total: 915,000.00 915,000.00 52,176.31 128,786.47 786,213.53 85.92 % Fund: 111- Impact Mitigation Fee Surplus (Deficit): -775,000.00 -775,000.00 -30,533.42 48,984.83 823,984.83 106.32 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 299,900.00 299,900.00 0.00 32,875.70 -267,024.30 89.04 % Revenue Total: 299,900.00 299,900.00 0.00 32,875.70 -267,024.30 89.04 % Expense 06 - Miscellaneous 299,900.00 299,900.00 0.00 32,875.70 267,024.30 89.04 % Expense Total: 299,900.00 299,900.00 0.00 32,875.70 267,024.30 89.04 % Fund: 206 - Bond Redemption Fund Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00 0.00 % Fund: 411- Water Operating Revenue 00 - Revenues 3,344,700.00 3,344,700.00 323,509.31 1,709,624.68 -1,635,075.32 48.89 % Revenue Total: 3,344,700.00 3,344,700.00 323,509.31 1,709,624.68 -1,635,075.32 48.89 % Expense 05 - Public Works 2,889,600.00 2,889,600.00 200,009.34 1,178,119.65 1,711,480.35 59.23 % 06 - Miscellaneous 1,206,500.00 1,206,500.00 21,958.00 134,149.00 1,072,351.00 88.88 % Expense Total: 4,096,100.00 4,096,100.00 221,967.34 1,312,268.65 2,783,831.35 67.96 % Fund: 411- Water Operating Surplus (Deficit): -751,400.00 -751,400.00 101,541.97 397,356.03 1,148,756.03 152.88 % Fund: 412 - Water Stabilization Revenue 00 - Revenues 263,500.00 263,500.00 21,988.96 131,969.27 -131,530.73 49.92 % Revenue Total: 263,500.00 263,500.00 21,988.96 131,969.27 -131,530.73 49.92 % Fund: 412 - Water Stabilization Total: 263,500.00 263,500.00 21,988.96 131,969.27 -131,530.73 49.92 % Fund: 414 - Water Debt Service Revenue 00 - Revenues 485,125.00 485,125.00 0.00 2,925.00 -482,200.00 99.40 % Revenue Total: 485,125.00 485,125.00 0.00 2,925.00 -482,200.00 99.40 % Page 6 of 10 Budget Report For Fiscal: 2021 Period Ending: 06/30/2021 Variance Original Current Period Fiscal Favorable Percent Department Total Budget Total Budget Activity Activity (Unfavorable) Remaining Expense 06 - Miscellaneous 485,125.00 485,125.00 0.00 2,925.00 482,200.00 99.40 % Expense Total: 485,125.00 485,125.00 0.00 2,925.00 482,200.00 99.40 % Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00 0.00 % Fund: 421- Storm Drainage Utility Revenue 00 - Revenues 1,652,100.00 1,652,100.00 164,119.47 995,188.52 -656,911.48 39.76 % Revenue Total: 1,652,100.00 1,652,100.00 164,119.47 995,188.52 -656,911.48 39.76 % Expense 05 - Public Works 1,773,850.00 1,773,850.00 126,113.47 646,244.66 1,127,605.34 63.57 % 06 - Miscellaneous 342,150.00 342,150.00 21,932.66 116,250.62 225,899.38 66.02 % Expense Total: 2,116,000.00 2,116,000.00 148,046.13 762,495.28 1,353,504.72 63.97 % Fund: 421- Storm Drainage Utility Surplus (Deficit): -463,900.00 -463,900.00 16,073.34 232,693.24 696,593.24 150.16 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 164,000.00 164,000.00 13,685.27 82,125.76 -81,874.24 49.92 % Revenue Total: 164,000.00 164,000.00 13,685.27 82,125.76 -81,874.24 49.92 % Fund: 422 - Storm Drainage Stabilization Total: 164,000.00 164,000.00 13,685.27 82,125.76 -81,874.24 49.92 Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 178,100.00 178,100.00 8,262.66 34,227.62 -143,872.38 80.78 % Revenue Total: 178,100.00 178,100.00 8,262.66 34,227.62 -143,872.38 80.78 % Expense 06 - Miscellaneous 178,100.00 178,100.00 8,262.66 34,227.62 143,872.38 80.78 % Expense Total: 178,100.00 178,100.00 8,262.66 34,227.62 143,872.38 80.78 % Fund: 424 - Storm Drainage Debt Service Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00 0.00 % Fund: 431- Sewer Operating Revenue 00 - Revenues 5,418,800.00 5,418,800.00 514,491.41 2,924,843.65 -2,493,956.35 46.02 % Revenue Total: 5,418,800.00 5,418,800.00 514,491.41 2,924,843.65 -2,493,956.35 46.02 % Expense 05 - Public Works 3,901,150.00 3,901,150.00 273,729.82 1,907,802.12 1,993,347.88 51.10 % 06 - Miscellaneous 374,150.00 374,150.00 36,196.83 211,253.51 162,896.49 43.54 % Expense Total: 4,275,300.00 4,275,300.00 309,926.65 2,119,055.63 2,156,244.37 50.43 % Fund: 431- Sewer Operating Surplus (Deficit): 1,143,500.00 1,143,500.00 204,564.76 805,788.02 -337,711.98 29.53 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 374,150.00 374,150.00 31,226.44 187,416.39 -186,733.61 49.91 % Revenue Total: 374,150.00 374,150.00 31,226.44 187,416.39 -186,733.61 49.91 % Fund: 432 - Sewer Stabilization Total: Fund: 434 - Sewer Debt Service Revenue 00 - Revenues Revenue Total: Fund: 434 - Sewer Debt Service Total: Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues Revenue Total: Expense 10-ER&R 374,150.00 374,150.00 31,226.44 187,416.39-186,733.61 49.91 % 275,000.00 275,000.00 0.00 0.00 -275,000.00 100.00 % 275,000.00 275,000.00 0.00 0.00 -275,000.00 100.00 % 275,000.00 275,000.00 0.00 0.00 -275,000.00 100.00 % 671,500.00 671,500.00 21,969.07 161,611.52 -509,888.48 75.93 % 671,500.00 671,500.00 21,969.07 161,611.52 -509,888.48 75.93 % 977,000.00 977,000.00 21,655.15 154,115.34 822,884.66 84.23 % Page 7 of 10 Budget Report Department For Fiscal: 2021 Period Ending: 06/30/2021 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Expense Total: 977,000.00 977,000.00 Fund: 500 - Equipment Rental and Revolving Surplus (Deficit):-305,500.00-305,500.00 Report Surplus (Deficit):-1,179,050.00-1,179,050.00 21,655.15 154,115.34 822,884.66 84.23 % 313.92 7,496.18 312,996.18 102.45 % 563,546.41 5,049,316.70 6,228,366.70 528.25 % Page 8 of 10 N- ORCHARD City of Port Orchard Account Type Fund: 302 - Capital Construction Revenue Expense Budget Report Group Summary For Fiscal: 2021 Period Ending: 06/30/2021 CAPITAL PROJECTS Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 620,000.00 620,000.00 13,449.32 69,615.29 405,000.00 405,000.00 17,194.18 88,263.63 -550,384.71 88.77 316,736.37 78.21 Fund: 302 - Capital Construction Surplus (Deficit): 215,000.00 215,000.00 -3,744.86 -18,648.34 -233,648.34 108.67 Fund: 304 - Street Capital Projects Revenue 3,638,100.00 3,638,100.00 50,981.79 769,342.24 -2,868,757.76 78.85 Expense 2,956,100.00 2,956,100.00 53,704.72 112,428.55 2,843,671.45 96.20 Fund: 304 - Street Capital Projects Surplus (Deficit): 682,000.00 682,000.00 -2,722.93 656,913.69 -25,086.31 3.68 Fund: 413 - Water Capital Revenue 5,995,100.00 5,995,100.00 170,954.22 1,784,817.62 -4,210,282.38 70.23 Expense 3,012,200.00 3,012,200.00 41,909.76 313,301.59 2,698,898.41 89.60 Fund: 413 - Water Capital Surplus (Deficit): 2,982,900.00 2,982,900.00 129,044.46 1,471,516.03 -1,511,383.97 50.67 Fund: 423 - Storm Drainage Capital Facil Revenue 30,100.00 30,100.00 6.11 50.75 -30,049.25 99.83 Fund: 423 - Storm Drainage Capital Facil Total: 30,100.00 30,100.00 6.11 50.75 -30,049.25 99.83 Fund: 433 - Sewer Capital Revenue 3,311,300.00 3,311,300.00 218,527.00 614,012.04 -2,697,287.96 81.46 Expense 1,999,300.00 1,999,300.00 166,843.64 309,215.76 1,690,084.24 84.53 Fund: 433 - Sewer Capital Surplus (Deficit): 1,312,000.00 1,312,000.00 51,683.36 304,796.28 -1,007,203.72 76.77 Report Surplus (Deficit): 5,222,000.00 5,222,000.00 174,266.14 2,414,628.41-2,807,371.59 53.76 Page 9 of 10 Detail Report Date Range: 06/01/2021- 06/30/2021 CASH & INVESTMENTS Fund Summary Fund Beginning Balance Total Activity Ending Balance 001- Current Expense 8,314,146.66 104,751.36 8,418,898.02 002 - City Street Fund 2,034,624.71 -60,408.91 1,974,215.80 003- Stabilization Fund 2,334,743.97 142.23 2,334,886.20 103 - Criminal Justice 477,366.35 15,340.23 492,706.58 104- Special Investigative Unit 97,113.99 31.16 97,145.15 107 - Community Events 240,350.07 7,769.04 248,119.11 108 - Paths & Trails 11,529.70 112.51 11,642.21 109 - Real Estate Excise Tax 3,958,000.12 138,320.19 4,096,320.31 111- Impact Mitigation Fee 2,390,984.75 -30,533.42 2,360,451.33 206 - Bond Redemption Fund 0.00 0.00 0.00 302 - Capital Construction 223,803.79 -3,744.86 220,058.93 304 - Street Capital Projects 2,392,151.71 -2,722.93 2,389,428.78 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411- Water Operating 3,300,303.54 101,756.76 3,402,060.30 412 - Water Stabilization 501,941.19 21,988.96 523,930.15 413 - Water Capital 2,724,825.54 129,044.46 2,853,870.00 414 - Water Debt Service 0.00 0.00 0.00 421- Storm Drainage Utility 2,249,666.57 29,410.88 2,279,077.45 422 -Storm Drainage Stabilization 247,521.11 13,685.27 261,206.38 423 - Storm Drainage Capital Facil 99,157.59 6.11 99,163.70 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431- Sewer Operating 3,474,851.55 204,592.56 3,679,444.11 432 - Sewer Stabilization 768,780.62 31,226.44 800,007.06 433 - Sewer Capital 2,622,162.75 61,719.02 2,683,881.77 434 - Sewer Debt Service 0.00 0.00 0.00 500 - Equipment Rental and Revolving 3,500,412.18 336.13 3,500,748.31 631- Trust and Agency 12,363.85 327.48 12,691.33 632 - Wastewater Treatment Facil Fee 3,035,814.36 812,952.72 3,848,767.08 Grand Total: 45,012,616.67 1,576,103.39 46,588,720.06 Page 10 of 10