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INFORMATION 06-15-2020Information Memorandum To:Mayor and City Council From:Lori Stich, Assistant Finance Director Date:June 15, 2020 Subject:May2020Monthly Financial Report This report is designed to provide summary information regarding the overall level of revenues and expenditures in the General Fund, the Ice Arena Special Revenue Fund, and the Enterprise Funds. These funds provide an important picture of the city’s financial health. For the month of May, actual revenues (excluding property taxes and transfers in) and expenditures should run42%of the annual budget. It is natural for some of the items to vary from month to month, such as exceeding budget for Supplies but being below budget for Services. This is not considered serious as long as the total expenditure budget amount is not overspent. Significant variances from budget are highlighted below accompanied with a general discussion for the variance. GENERAL FUND Revenues: Property taxes, our largest revenue source, will be received in July and December. Overall, license & permit collections are about 34%of budget estimates, with May collections mainly comprised of liquor licenses and building related permits. Charges for services are in line with budget estimates at about 39% of budget. Transfers in consists of ERMU’s 4% Aprilelectric revenues, the remaining transfers infrom other funds will be recorded mid-year. Expenditures: Total departmental expenditures are about 36% of budget and most departments are within or below budget estimates. 2020 Monthly Expenditures $18,000 $16,000 $14,000 $12,000 $10,000 $8,000 $ THOUSANDS $6,000 $4,000 $2,000 $0 JanFebMarAprMayJunJulAugSepOctNovDec Actual $959$2,202$3,450$4,608$6,103 Budget $1,418$2,837$4,255$5,673$7,092$8,510$9,928$11,346$12,765$14,183$15,601$17,020 ICE ARENA Through the end of May, expenditures of $245,098 exceed revenues of $124,988 by $120,110. Due to the Stay at Home order, the ice arena remained closed for the month of May. ATTACHMENTS General Fund Revenue & Expense Report Enterprise Funds – Budget to Actual Cash Report – All Funds 6-10-2020 10:24 AM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MAY 31ST, 2020 101-GENERAL FUND FINANCIAL SUMMARY 41.67% OF YEAR COMPLETED CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE __________________________________________________________________________________________________________________________________ REVENUE SUMMARY General Fund 17,019,600.00 264,938.13 1,111,891.41 6.5315,907,708.59 1,178,686.57 TOTAL REVENUES 17,019,600.00 264,938.13 1,111,891.41 6.53 15,907,708.59 1,178,686.57 ============= ============= ============= ======= ============= ============= EXPENDITURE SUMMARY General Government Mayor & Council 163,050.00 3,766.60 49,396.00 30.30 113,654.00 45,754.21 Communications 328,950.00 29,199.39 104,906.61 31.89 224,043.39 98,093.74 Administrative Services 568,850.00 59,759.18 219,327.25 38.56 349,522.75 204,489.91 Human Resources 305,800.00 23,271.54 102,861.35 33.64 202,938.65 99,893.09 Elections 83,200.00 0.00 32,534.46 39.10 50,665.54 6,300.00 Finance 648,700.00 62,857.11 290,420.57 44.77 358,279.43 303,772.41 Information Technology 556,300.00 34,295.38 163,191.52 29.34 393,108.48 168,802.56 Legal 240,000.00 17,996.99 86,441.82 36.02 153,558.18 80,626.78 Community Development 206,650.00 20,730.75 104,427.39 50.53 102,222.61 63,603.21 Planning 352,350.00 39,820.47 137,832.42 39.12 214,517.58 128,575.12 Building Maintenance 767,750.00 73,158.42 292,106.12 38.05 475,643.88 276,264.34 TOTAL General Government 4,221,600.00 364,855.83 1,583,445.51 37.51 2,638,154.49 1,476,175.37 Public Safety Police Administration 893,700.00 73,997.31 395,130.54 44.21 498,569.46 365,595.00 Patrol 3,076,800.00 270,403.58 1,040,331.59 33.81 2,036,468.41 1,017,061.70 Investigations 1,226,800.00 98,157.49 365,382.78 29.78 861,417.22 396,518.57 Police Support Services 801,800.00 73,786.84 268,386.76 33.47 533,413.24 287,880.22 Police Reserves 18,050.00 0.00 570.03 3.16 17,479.97 2,248.61 Public safety building 169,600.00 8,494.75 52,722.05 31.09 116,877.95 60,441.41 Fire Administration 966,800.00 57,161.04 228,813.32 23.67 737,986.68 288,735.20 Fire Operations 410,700.00 35,961.63 164,683.38 40.10 246,016.62 156,875.56 Emergency Management 21,100.00 643.73 6,092.66 28.88 15,007.34 3,858.04 Building Safety 527,550.00 55,716.75 206,407.23 39.13 321,142.77 201,840.16 Code Enforcement 99,450.00 8,385.32 31,498.00 31.67 67,952.00 38,919.10 Environmental 53,150.00 5,538.95 20,672.24 38.89 32,477.76 11,184.50 TOTAL Public Safety 8,265,500.00 688,247.39 2,780,690.58 33.64 5,484,809.42 2,831,158.07 Public Works Street Maintenance 1,386,700.00 153,581.28 525,277.45 37.88 861,422.55 495,786.84 Snow Removal 305,900.00 114.07 174,269.62 56.97 131,630.38 227,173.64 Equipment Services 231,200.00 24,592.06 82,884.93 35.85 148,315.07 83,386.64 Engineering 385,500.00 41,403.62 149,790.42 38.86 235,709.58 109,916.91 TOTAL Public Works 2,309,300.00 219,691.03 932,222.42 40.37 1,377,077.58 916,264.03 6-10-2020 10:24 AM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MAY 31ST, 2020 101-GENERAL FUND FINANCIAL SUMMARY 41.67% OF YEAR COMPLETED CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE __________________________________________________________________________________________________________________________________ Culture & Recreation Parks Department 1,272,700.00 116,436.69 408,044.61 32.06 864,655.39 383,012.69 Parks & Rec Admin 592,000.00 63,631.55 265,093.17 44.78 326,906.83 258,604.46 Recreation Programs 129,100.00 2,482.22 20,223.06 15.66 108,876.94 21,655.99 Farmers Market 0.00 39.25 146.69 0.00 ( 146.69) 708.56 Sr Citizen Programs 201,850.00 16,818.44 71,354.99 35.35 130,495.01 70,389.24 TOTAL Culture & Recreation 2,195,650.00 199,408.15 764,862.52 34.84 1,430,787.48 734,370.94 Economic Development Economic Development 0.00 6,860.52 34,210.46 0.00 ( 34,210.46) 32,248.69 Energy City 27,550.00 2,204.78 8,062.58 29.27 19,487.42 10,508.13 TOTAL Economic Development 27,550.00 9,065.30 42,273.04 153.44 ( 14,723.04) 42,756.82 General ________________________________________________________________________ TOTAL EXPENDITURES 17,019,600.00 1,481,267.70 6,103,494.07 35.86 10,916,105.93 6,000,725.23 ============= ============= ============= ======= ============= ============= REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 1,216,329.57)( 4,991,602.66) 4,991,602.66 ( 4,822,038.66) 6-10-2020 10:24 AM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MAY 31ST, 2020 101-GENERAL FUND 41.67% OF YEAR COMPLETED CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCEREVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCEREVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCEREVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE __________________________________________________________________________________________________________________________________ General Fund ============ Taxes 101-3-0000-3111 Current Ad Valorem Taxes 11,938,300.00 0.00 4.06 0.00 11,938,295.94 0.00 101-3-0000-3121 Gravel Tax 140,000.00 13,186.50 13,186.50 9.42 126,813.50 14,740.24 TOTAL Taxes 12,078,300.00 13,186.50 13,190.56 0.11 12,065,109.44 14,740.24 Licenses & Permits 101-3-0000-3211 Liquor License 76,000.00 34,098.84 34,253.84 45.07 41,746.16 75,805.03 101-3-0000-3213 Cigarette License 3,000.00 0.00 0.00 0.00 3,000.00 0.00 101-3-0000-3214 Rental License 65,000.00 3,028.00 35,805.00 55.08 29,195.00 43,072.00 101-3-0000-3216 Mining License 25,000.00 13,018.60 14,540.20 58.16 10,459.80 5,925.80 101-3-0000-3217 Garbage Hauler License 2,000.00 0.00 360.00 18.00 1,640.00 120.00 101-3-0000-3218 Other Business License/Permit 12,000.00 2,970.00 6,490.00 54.08 5,510.00 8,900.00 101-3-0000-3229 NPDES Permit 20,000.00 1,575.00 6,503.25 32.52 13,496.75 7,700.00 101-3-0000-3231 Building Permit 475,000.00 46,370.05 134,923.70 28.40 340,076.30 131,741.25 101-3-0000-3232 Plumbing/Heating Permit 110,000.00 6,366.55 26,271.50 23.88 83,728.50 30,357.77 101-3-0000-3233 Permit Surcharge 500.00 1,348.56 3,455.04 691.01 ( 2,955.04) 3,678.85 101-3-0000-3235 Animal License 0.00 50.00 365.00 0.00 ( 365.00) 450.00 101-3-0000-3237 Other Non-Business Lic/Permit 10,000.00 1,200.00 5,922.50 59.23 4,077.50 4,300.00 TOTAL Licenses & Permits 798,500.00 110,025.60 268,890.03 33.67 529,609.97 312,050.70 Intergovernmental Rev 101-3-0000-3322 MV Credit 5,500.00 0.00 0.00 0.00 5,500.00 0.00 101-3-0000-3323 Fire State Aid 200,000.00 0.00 1,000.00 0.50 199,000.00 2,000.00 101-3-0000-3325 Police 2% Aid 295,000.00 0.00 0.00 0.00 295,000.00 0.00 101-3-0000-3326 Police Training Reimb 30,000.00 0.00 0.00 0.00 30,000.00 0.00 101-3-0000-3329 State Crime Prevention Grant 60,000.00 0.00 0.00 0.00 60,000.00 10,126.71 101-3-0000-3330 Other State Grants 21,000.00 0.00 0.00 0.00 21,000.00 0.00 TOTAL Intergovernmental Rev 611,500.00 0.00 1,000.00 0.16 610,500.00 12,126.71 Charges for Services 101-3-0000-3412 Planning & Zoning Fees 30,000.00 1,625.00 10,660.00 35.53 19,340.00 8,567.50 101-3-0000-3413 Plan Check Fee 215,000.00 19,658.53 56,781.62 26.41 158,218.38 62,585.93 101-3-0000-3415 Special Assessment Search 500.00 30.00 240.00 48.00 260.00 440.00 101-3-0000-3417 Copies 3,000.00 16.98 399.00 13.30 2,601.00 857.68 101-3-0000-3418 Other General Govt Services 1,500.00 0.00 0.00 0.00 1,500.00 13.00 101-3-0000-3430 Lockout Fees 5,500.00 345.00 1,865.00 33.91 3,635.00 2,500.00 101-3-0000-3431 Police Services 15,000.00 400.00 4,454.43 29.70 10,545.57 1,301.25 101-3-0000-3432 School Liaison 149,000.00 0.00 73,536.00 49.35 75,464.00 68,272.50 101-3-0000-3434 Animal Impound Fee 4,000.00 0.00 550.00 13.75 3,450.00 750.00 101-3-0000-3436 Fire Contracts 277,000.00 0.00 155,767.80 56.23 121,232.20 149,282.00 101-3-0000-3437 Fire Services 2,000.00 0.00 6,137.50 306.88 ( 4,137.50) 19.83 101-3-0000-3451 Street Services 18,000.00 4,535.00 14,200.00 78.89 3,800.00 7,590.00 101-3-0000-3452 Engineering Services Reimb 75,000.00 0.00 5,802.23 7.74 69,197.77 1,233.61 101-3-0000-3461 Recreation Fees 80,000.00 358.00 8,539.50 10.67 71,460.50 43,592.69 101-3-0000-3462 Sr Center Activities 40,000.00 ( 319.00) 8,021.00 20.05 31,979.00 17,622.01 6-10-2020 10:24 AM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MAY 31ST, 2020 101-GENERAL FUND 41.67% OF YEAR COMPLETED CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY CURRENT CURRENT YEAR TO DATE % OF BUDGET PRIOR FY REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCEREVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCEREVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCEREVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YTD BALANCE __________________________________________________________________________________________________________________________________ 101-3-0000-3463 Farmer's Market 0.00 ( 210.00) 9,565.00 0.00 ( 9,565.00) 7,406.97 101-3-0000-3469 Other Sales - RiverFest 0.00 0.00 1,000.00 0.00 ( 1,000.00) 0.00 101-3-0000-3472 Park Use Fee 20,000.00 165.00 5,555.25 27.78 14,444.75 10,055.00 101-3-0000-3475 Building Rent 0.00 0.00 0.00 0.00 0.00 600.00 101-3-0000-3483 Sewer Inspection Fee 11,000.00 1,885.00 5,070.00 46.09 5,930.00 2,685.00 101-3-0000-3484 Contractor License Check 1,000.00 190.00 385.00 38.50 615.00 415.00 TOTAL Charges for Services 947,500.00 28,679.51 368,529.33 38.89 578,970.67 385,789.97 Fines & Forfeits 101-3-0000-3510 Court Fines 135,000.00 5,926.35 36,753.54 27.22 98,246.46 45,725.82 101-3-0000-3511 Parking Fines 5,000.00 0.00 150.00 3.00 4,850.00 1,260.00 TOTAL Fines & Forfeits 140,000.00 5,926.35 36,903.54 26.36 103,096.46 46,985.82 Special Assessments _____________ _____________ _____________ _______ _____________ _____________ Other Revenue 101-3-0000-3621 Interest Income 115,000.00 0.00 37,270.62 32.41 77,729.38 51,577.14 101-3-0000-3625 Refunds & Reimbursements 130,000.00 1,915.20 1,098.16 0.84 128,901.84 ( 12.62) 101-3-0000-3626 Contributions 25,000.00 0.00 0.00 0.00 25,000.00 24,000.00 101-3-0000-3629 Miscellaneous Revenue 6,500.00 609.46 2,543.60 39.13 3,956.40 1,287.72 TOTAL Other Revenue 276,500.00 2,524.66 40,912.38 14.80 235,587.62 76,852.24 Transfers In 101-3-0000-3921 Transfers 0.00 0.00 0.00 0.00 0.00 112.31 101-3-0000-3930 Transfer-Development 10,600.00 0.00 0.00 0.00 10,600.00 0.00 101-3-0000-3942 Transfer-WWTS 155,000.00 0.00 0.00 0.00 155,000.00 0.00 101-3-0000-3943 Transfer-Liquor 500,000.00 0.00 0.00 0.00 500,000.00 0.00 101-3-0000-3944 Transfer-Garbage 50,000.00 0.00 0.00 0.00 50,000.00 0.00 101-3-0000-3945 Transfer-Utilities 1,364,000.00 104,595.51 382,465.57 28.04 981,534.43 330,028.58 101-3-0000-3946 Transfer-Stormwater 15,500.00 0.00 0.00 0.00 15,500.00 0.00 101-3-0000-3948 Transfer-EDA 39,500.00 0.00 0.00 0.00 39,500.00 0.00 101-3-0000-3949 Transfer-HRA 32,700.00 0.00 0.00 0.00 32,700.00 0.00 TOTAL Transfers In 2,167,300.00 104,595.51 382,465.57 17.65 1,784,834.43 330,140.89 ____________________________________________________________________________________________ TOTAL General Fund 17,019,600.00 264,938.13 1,111,891.41 6.53 15,907,708.59 1,178,686.57 __________________________________________________________________________________________________________________________________ TOTAL REVENUE 17,019,600.00 264,938.13 1,111,891.41 6.53 15,907,708.59 1,178,686.57 ============= ============= ============= ======= ============= ============= ----- 0.00%2.16%0.00%4.67%0.00% 33.62%33.62%38.85% % of -27.72%-28.81%-27.92% 149.90%149.90% Budget - - - - - - - - 4,497 4,497 38,22710,42248,649 184,915184,915 136,266140,763140,763140,763 Actual $ Year to Date Stormwater - - - - - 2,300 3,000 3,000 98,400 (15,500) 550,000550,000 482,900458,000 (491,600)(488,600)(504,100)(504,100) 1,041,600 Budget Current $ ----- 0.00%0.00% 32.32%32.89%51.00% 33.23%33.19%42.09%90.28%32.35%33.27%52.44%52.44% % of Budget - - - - - - - 2,098 2,098 11,93217,514 44,23346,33146,33146,331 553,632553,632 479,953509,399 Actual $ Year to Date Garbage - - - - - 2,000 4,000 4,000 28,35019,400 90,85090,850 (50,000) 136,850140,850 1,666,0001,668,000 1,483,4001,531,150 Budget Current $ - 0.00%8.48%0.00% -4.33% 34.33%22.00%57.45%35.51%37.03%39.27%35.49%18.19%57.01% % of -26.87%-22.96%-31.20% 107.15% Budget - - 110 8,205 68,93486,77728,505 (20,300)(71,931) 765,588834,632 267,997237,139591,913 242,719250,924 107,145 358,069 (430,000) Actual Sewer $ Year to Date 500 50,000 120,000723,700221,000668,200100,000 CITY OF ELK RIVER (903,400)(239,300)(189,300)(155,000)(430,000) 2,230,0002,350,500 1,641,0003,253,900 Budget Current (1,092,700)(1,147,700)(1,577,700) $ MONTH ENDED MAY, 2020 ----- ENTERPRISE FUNDS - BUDGET TO ACTUAL 0.00%0.00% 63.78%62.47% 33.76%28.30%47.11%12.24%12.24%40.13%78.43%36.26%36.11%43.69%43.69% % of 266.18% Budget - - - - - - - 600600 14,27497,16726,21526,215 362,036473,477 545,138571,353571,353571,353 Actual 2,512,2711,018,015 (1,494,256) Liquor $ Year to Date - - - - - 4,900 4,900 18,20060,00060,000 902,050268,000123,000 854,650914,650214,650214,650 (700,000) 7,441,0002,161,0001,311,250 Current Budget (5,280,000) $ Sales and cost of sales: Sales Cost of sales Gross profit Operating revenues: User charges Delinquency collections Other Total operating revenues Operating expenses: Personal services Supplies Other service charges Depreciation * Total operating expenses Operating income (loss)Nonoperating revenues (expenses): Interest income Interest expense Total nonoperating revenues (expenses)Income (loss) before contributions & transfers Contributions - connection feesTransfers out NET INCOME (LOSS)Items reclassified to balance sheet at year end: Bond Payment Revenues over/(under) expenditures * Recorded at yearend 6-10-2020 10:22 AM CITY OF ELK RIVER PAGE: 1 POOLED CASH REPORT (FUND 999) AS OF: MAY 31ST, 2020 BEGINNING CURRENT CURRENT FUND ACCOUNT# ACCOUNT NAME BALANCE ACTIVITY BALANCE __________________________________________________________________________________________________________________ CLAIM ON CASH 002-1010 Cash - Section 125 8,208.00 2,335.24 10,543.24 101-1010 Cash - General Fund 3,815,557.20 ( 1,086,949.59) 2,728,607.61 211-1010 Cash - Library 413,438.79 ( 6,555.09) 406,883.70 221-1010 Cash - Ice Arena 394,438.16 65,486.86 459,925.02 225-1010 Cash - Park Dedication 509,657.73 ( 11,910.00) 497,747.73 228-1010 Cash - Landfill 205,298.81 2,160.77 207,459.58 231-1010 Cash - Landfill Const Debris 788,171.52 0.00 788,171.52 240-1010 Cash - Micro Loan Fund 889,933.11 4,038.21 893,971.32 242-1010 Cash - State DEED 122,305.95 3,654.43 125,960.38 245-1010 Cash - Development Fund 882,839.44 0.00 882,839.44 290-1010 Cash - Capital Outlay Reserve 1,237,646.94 37,710.00 1,275,356.94 291-1010 Cash - Insurance Reserve 75,556.39 1,063.25 76,619.64 292-1010 Cash - Govt Bldgs Reserve 2,562,642.48 ( 10,778.75) 2,551,863.73 294-1010 Cash - Drug Forfeiture 44,472.41 7,414.42 51,886.83 295-1010 Cash - Severance Pay Reserve 77,004.52 0.00 77,004.52 296-1010 Cash - GRE Reserve 2,091,771.37 0.00 2,091,771.37 333-1010 Cash - 2010A GO Cap Imp Bonds 414,471.70 ( 3,600.00) 410,871.70 343-1010 Cash - 2019A Sales Tax Bonds 1,053,673.00 220,494.27 1,274,167.27 345-1010 Cash - 2012A CIP Bonds-PW ( 500.00) 0.00 ( 500.00) 401-1010 Cash - Pavement Mgmt 4,499,740.58 363,243.22 4,862,983.80 403-1010 Cash - Street Improvement 777,698.45 2,671.76 780,370.21 406-1010 Cash - City Wide Trunk Util 4,357,378.56 ( 2,275.00) 4,355,103.56 410-1010 Cash - Equipment Replacement 250,126.09 ( 11,259.75) 238,866.34 420-1010 Cash - Active ER 17,367,304.24 ( 2,100,923.14) 15,266,381.10 440-1010 Cash - Park Improvement 134,213.38 ( 66,125.56) 68,087.82 463-1010 Cash - TIF #23 Pref Powder 4,552.54 0.00 4,552.54 602-1010 Cash - Wastewater Treatment 5,161,865.97 97,708.81 5,259,574.78 603-1010 Cash - Liquor 4,543,912.45 249,721.03 4,793,633.48 605-1010 Cash - Garbage 431,971.11 ( 21,830.65) 410,140.46 607-1010 Cash - Storm Water 876,858.21 35,086.78 911,944.99 801-1010 Cash - Interest 80,080.44 30,493.73 110,574.17 821-1010 Cash - Developer Escrow 818,879.22 ( 32,997.74) 785,881.48 TOTAL CLAIM ON CASH 54,891,168.76 ( 2,231,922.49) 52,659,246.27 =============== ============== ============== CASH IN BANK - POOLED CASH 999-1000 A/P BANK ACCOUNTS 146,822,768.05 ( 824,127.81) 145,998,640.24 999-1001 PY BANK ACCOUNT (120,313,788.85)( 1,407,794.68)(121,721,583.53) 999-1002 POOLED INVESTMENTS 28,382,189.56 0.00 28,382,189.56 SUBTOTAL CASH IN BANK - POOLED CASH 54,891,168.76 ( 2,231,922.49) 52,659,246.27 WAGES PAYABLE ______________ ______________ ______________ TOTAL CASH IN BANK - POOLED CASH 54,891,168.76 ( 2,231,922.49) 52,659,246.27 ============== ============== ==============