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12.1 SR 09-16-2024City of Elk - River To City Council Meeting Date September 16, 2024 Item Description August Financial Reports Action Requested Information only. Background/Discussion Request for Action Item Number 12.1 Prepared By Lori Stich, Finance Manager Reviewed by Lori Stich Joe Stremcha Cal Portner Tina Allard This report is designed to provide summary information regarding the overall level of revenues and expenditures in the General Fund, the Multipurpose Facility Special Revenue Fund, and the Enterprise Funds. These funds provide an important picture of the city's financial health. For the month of August, actual revenues (excluding property taxes and transfers in) and expenditures should run about 67% 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: License & permit collections are at about 53% of budget estimates. August collections were primarily building -related permits. Charges for services are about 90% of estimates with plan check fees and recreation fees making up the majority of August collections. Transfers in consist of ERMU's 4% July monthly electric revenues and the budgeted transfers to the General Fund from HRA and EDA. Expenditures: The Elk River Vision A avelcoming community with revolutionary and spirited resourcefulness, exceptional service, and community p p W E H E 0 B 4' engagement that encourages and inspires prosperity 381 ■ Total departmental expenditures are about 62% of budget and most departments are within or below budget estimates. 2024 Monthly Expenditures $25,000 $20,000 z $15,000 O 2 s~n $10,000 $5,000 $0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Actual $1,074 $2,673 1 $4,689 1 $6,358 1 $7,777 1 $9,514 $11,154$13,28d Budget $1,798 1 $3,595 1 $5,393 1 $7,190 1 $8,988 $10,785 $12,583 $14,38d $16,178 $17,976 $19,773 $21,571 Multipurpose facility Through the end of August, expenditures of $1,093,974 exceed revenues of $942,263 by $151,71 1. The majority of August collections consist of hockey and skating registrations, ice rent, facility rentals, concessions and naming rights/sponsorships while expenditures are primarily attributable to personal services (including severance payouts), glass replacement in the Cornerstone Arena and utilities. Financial Impact N/A Mission/Policy/Goal Responsible for every dollar - good stewards. Attachments I. 08-2024 Financial reports Page 374 of 381 9-11-2024 11:14 AM CITY OF ELK RIVER PAGE: 1 REVENUE &. EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2024 101-GENERAL FUND FINANCIAL SUMMARY 66.67% OF YEAR COMPLETED CURRENT CURRENT YEAR TO DATE o OF BUDGET PRIOR FY BUDGET PERIOD ACTUAL BUDGET BALANCE YID BALANCE REVENUE SUMMARY General Fund 21,570,600.00 458,225.34 12,009,591.29 55.68 9,561,008.71 11,860,118.60 TOTAL REVENUES 21,570,600.00 458,225.34 12,009,591.29 55.68 9,561,008.71 11,860,118.60 EXPENDITURE SUMMARY General Government City Council 213,550.00 12,168.97 118,342.88 55.42 95,207.12 129,659.56 Communications 485,300.00 48,926.81 293,788.32 60.54 191,511.68 272,835.09 Administrative Services 721,850.00 78,174.86 476,551.83 66.02 245,298.17 417,015.13 Human Resources 426,550.00 35,933.99 262,993.12 61.66 163,556.88 258,373.97 Elections 75,500.00 19,317.92 44,959.77 59.55 30,540.23 6,213.68 Finance 800,750.00 65,846.07 552,791.75 69.03 247,958.25 477,967.33 Information Technology 731,500.00 91,211.13 421,150.52 57.57 310,349.48 342,633.25 Legal 275,000.00 35,298.93 215,008.41 78.18 59,991.59 157,655.11 Community Development 0.00 16.52 34,306.54 0.00 ( 34,306.54) 147,802.83 Planning 485,100.00 49,653.40 295,011.51 60.81 190,088.49 152,147.43 Building Maintenance 1,085,250.00 114,989.77 691,575.16 63.72 393,674.84 651,263.43 TOTAL General Government 5,300,350.00 551,538.37 3,406,479.81 64.27 1,893,870.19 3,013,566.81 Public Safety Police Administration 1,175,550.00 93,233.08 888,639.59 75.59 286,910.41 783,203.78 Patrol 3,780,150.00 407,208.20 2,387,416.11 63.16 1,392,733.89 2,174,840.30 Investigations 1,430,850.00 150,861.58 797,404.75 55.73 633,445.25 801,060.33 Police Support Services 945,800.00 102,174.28 557,059.84 58.90 388,740.16 405,346.96 Police Reserves 16,550.00 217.92 1,608.02 9.72 14,941.98 5,686.51 Public safety building 229,500.00 19,509.48 116,307.52 50.68 113,192.48 128,374.61 Fire Administration I,332,800.00 139,145.36 719,748.69 54.00 613,051.31 669,157.94 Fire Operations 630,450.00 49,317.48 341,508.17 54.17 288,941.83 460,074.26 Emergency Management 34,750.00 1,226.42 15,348.85 44.17 19,401.15 18,061.34 Building Safety 625,500.00 67,901.31 400,013.10 63.95 225,486.90 356,314.84 Code Enforcement 126,000.00 13,277.75 80,075.92 63.55 45,9.24.08 71,306.71 Environmental 101,700.00 13,520.33 80,636.40 79.29 21,063.60 65,051.76 TOTAL Public Safety 10,429,600.00 1,057,593.19 6,385,766.96 61.23 4,043,833.04 5,938,479.34 Public Works Street Maintenance 1,742,150.00 150,497.43 1,007,686.49 57.84 734,463.51 1,013,880.34 Snow Removal 411,150.00 456.00 205,574.13 50.00 205,575.87 240,735.42 Equipment Services 397,300.00 39,256.46 257,564.66 64.83 139,735.34 226,682.17 Engineering 489,150.00 37,594.33 283,151.25 57.89 205,998.75 289,469.63 TOTAL Public Works 3,039,750.00 227,804.22 1,753,976.53 57.70 1,285,773.47 1,770,767.56 Page 375 of 381 9-11-2024 11:14 AM CITY OF ELK RIVER PAGE: 2 REVENUE &. EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2024 101-GENERAL FUND FINANCIAL SUMMARY Culture & Recreation Parks Department Parks & Rec Admin Recreation Programs Farmers Market Sr Citizen Programs TOTAL Culture & Recreation Economic Development Economic Development Energy City TOTAL Economic Development General TOTAL EXPENDITURES REVENUES OVER/(UNDER) EXPENDITURES 66.67% OF YEAR COMPLETED CURRENT CURRENT YEAR TO DATE o OF BUDGET PRIOR FY BUDGET PERIOD ACTUAL BUDGET BALANCE YID BALANCE 1,743,700.00 169,597.82 1,032,010.36 59.19 711,689.64 908,841.47 621,100.00 52,293.01 378,075.43 60.87 243,024.57 366,461.86 181,550.00 31,027.23 126,204.89 69.52 55,345.11 119,052.48 9,500.00 8,754.54 16,451.09 173.17 ( 6,951.09) 18,307.83 196,000.00 20,071.63 130,153.72 66.40 65,846.28 106,862.32 2,751,850.00 281,744.23 1,682,895.49 61.16 1,068,954.51 1,519,525.96 0.00 9,261.59 32,674.51 0.00 ( 32,674.51) 21,786.30 49,050.00 3,141.61 18,365.93 37.44 30,684.07 32,001.25 49,050.00 12,403.20 51,040.44 104.06 ( 1,990.44) 53,787.55 21,570,600.00 2,131,083.21 13,280,159.23 61.57 8,.290,440.77 12,296,127.22 0.00 ( 1,672,857.87)( 1,270,567.94) 1,270,567.94 ( 436,008.62) Page 376 of 381 9-11-2024 11:14 AM CITY OF ELK RIVER PAGE: 3 REVENUE &. EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2024 101-GENERAL FUND 66.67o OF YEAR COMPLETED CURRENT CURRENT YEAR TO DATE o OF BUDGET PRIOR FY REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE YID BALANCE General Fund Taxes 101-3-0000-3111 Current Ad Valorem Taxes 14,917,700.00 792.03 7,620,403.82 51.08 7,297,296.18 7,201,889.90 101-3-0000-3112 Delinquent Ad Valorem Taxes 0.00 0.00 49,612.24 0.00 ( 49,612.24) 28,680.86 101-3-0000-3121 Gravel Tax 225,000.00 0.00 68,695.16 30.53 156,304.84 61,417.95 101-3-0000-3131 Penalties/Interest 0.00 0.00 2,449.11 0.00 ( 2,449.11) 251.38 TOTAL Taxes 15,142,700.00 792.03 7,741,160.33 51.12 7,401,539.67 7,292,240.09 Licenses & Permits 101-3-0000-3211 Liquor License 82,000.00 40.00 77,685.00 94.74 4,315.00 77,630.00 101-3-0000-3212 THC License 4,000.00 0.00 400.00 10.00 3,600.00 2,400.00 101-3-0000-3213 Cigarette License 4,000.00 0.00 450.00 11.25 3,550.00 450.00 101-3-0000-3214 Rental License 65,000.00 1,900.00 3.2,510.00 50.0.2 32,490.00 47,750.00 101-3-0000-3216 Mining License 26,000.00 0.00 26,887.75 103.41 ( 887.75) 26,842.75 101-3-0000-3217 Garbage Hauler License 2,500.00 0.00 2,505.00 100.20 ( 5.00) 765.00 101-3-0000-3218 Other Business License/Permit 16,000.00 1,340.00 14,830.00 92.69 1,170.00 8,760.00 101-3-0000-3229 NPDES Permit 23,000.00 3,325.00 9,275.00 40.33 13,725.00 10,325.00 101-3-0000-3.231 Building Permit 600,000.00 91,085.45 281,120.20 46.85 318,879.80 419,083.85 101-3-0000-3232 Plumbing/Heating Permit 160,000.00 7,917.35 69,549.34 43.47 90,450.66 183,216.84 101-3-0000-3233 Permit Surcharge '700.00 1,677.77 7,491.15 1,070.16 ( 6,791.15) 5,542.40 101-3-0000-3235 Animal License 0.00 50.00 250.00 0.00 ( 250.00) 560.00 101-3-0000-3237 Other Non-Business.Lic/Permit 25,000.00 790.00 7,361.19 29.44 17,638.81 20,252.01 TOTAL Licenses & Permits 1,008,200.00 108,125.57 530,314.63 52.60 477,885.37 803,577.85 Intergovernmental Rev 101-3-0000-3311 Federal Grant 0.00 0.00 0.00 0.00 0.00 308.70 101-3-0000-3322 MV Credit 6,000.00 0.00 0.00 0.00 6,000.00 0.00 101-3-0000-3323 Fire State Aid 230,000.00 0.00 3,000.00 1.30 227,000.00 4,000.00 101-3-0000-3325 Police 20 Aid 340,000.00 31,42.2.91 31,422.91 9.24 308,577.09 0.00 101-3-0000-3326 Police Training Reimb 35,000.00 0.00 0.00 0.00 35,000.00 0.00 101-3-0000-3329 State Crime Prevention Grant 48,000.00 0.00 31,545.97 65.72 16,454.03 21,236.32 101-3-0000-3330 Other State Grants 0.00 0.00 12,396.61 0.00 ( 12,396.61) 0.00 TOTAL Intergovernmental Rev 659,000.00 31,422.91 78,365.49 11.89 580,634.51 25,545.02 Charges for Services 101-3-0000-3412 Planning & Zoning Fees 25,000.00 3,425.00 20,670.00 82.68 4,330.00 15,206.50 101-3-0000-3413 Plan Check Fee 250,000.00 41,131.94 12.2,049.00 48.8.2 127,951.00 181,509.42 101-3-0000-3415 Special Assessment Search 500.00 30.00 150.00 30.00 350.00 65.00 101-3-0000-3417 Copies 1,500.00 266.65 1,001.46 66.76 498.54 732.69 101-3-0000-3430 Lockout Fees 3,500.00 240.00 1,308.00 37.37 2,192.00 1,920.00 101-3-0000-3431 Police Services 45,000.00 6,510.00 18,476.82 41.06 26,5.23.18 20,790.00 101-3-0000-3432 School Liaison 183,000.00 1,338.87 184,463.13 100.80 ( 1,463.13) 177,200.68 101-3-0000-3434 Animal Impound Fee 500.00 100.00 450.00 90.00 50.00 300.00 101-3-0000-3436 Fire Contracts 400,000.00 0.00 470,798.46 117.70 ( 70,798.46) 430,774.39 101-3-0000-3437 Fire Services 3,000.00 0.00 1,009.34 33.64 1,990.66 ( 300.00) 101-3-0000-3451 Street Services 35,000.00 1,260.00 23,300.00 66.57 11,700.00 12,54.2.50 Page 377 of 381 9-11-2024 11:14 AM CITY OF ELK RIVER PAGE: 4 REVENUE &. EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2024 101-GENERAL FUND REVENUES 101-3-0000-3452 Engineering Services Reimb 101-3-0000-3461 Recreation Fees 101-3-0000-3462 Sr Center Activities 101-3-0000-3463 Farmer's Market 101-3-0000-3469 Elk:RiverFest 101-3-0000-3472 Park Use Fee 101-3-0000-3483 Sewer Inspection Fee 101-3-0000-3484 Contractor License Check TOTAL Charges for Services 101-3-0000-3510 Court Fines 101-3-0000-3512 Ordinance Violations TOTAL Fines & Forfeits Special Assessments Other Revenue 101-3-0000-3621 Interest Income 101-3-0000-3625 Refunds & Reimbursements 101-3-0000-3626 Contributions 101-3-0000-3629 Miscellaneous Revenue TOTAL Other Revenue Other Financing Sources Transfers In 101-3-0000-3921 Transfers 101-3-0000-3926 Transfer -Capital Outlay Resery 101-3-0000-3942 Transfer-WWTS 101-3-0000-3943 Transfer -Liquor 101-3-0000-3944 Transfer -Garbage 101-3-0000-3945 Transfer -Utilities 101-3-0000-3946 Transfer-Stormwater 101-3-0000-3948 Transfer-EDA 101-3-0000-3949 Transfer-HRA TOTAL Transfers In 66.67o OF YEAR COMPLETED CURRENT CURRENT YEAR TO DATE o OF BUDGET PRIOR FY BUDGET PERIOD ACTUAL BUDGET BALANCE YID BALANCE 20,000.00 0.00 5,065.00 25.33 14,935.00 14,635.45 50,000.00 7,115.00 42,814.04 85.63 7,185.96 48,000.08 43,000.00 3,952.63 28,481.52 66.24 14,518.48 31,072.84 12,000.00 6,016.00 36,576.55 304.80 ( 24,576.55) 34,224.41 20,000.00 1,060.00 22,528.00 112.64 ( 2,528.00) 26,750.11 40,000.00 4,021.94 44,977.78 112.44 ( 4,977.78) 37,118.04 15,000.00 1,080.00 10,800.00 72.00 4,200.00 11,120.00 1,200.00 145.00 680.00 56.67 520.00 595.00 1,148,200.00 77,693.03 1,035,599.10 90.19 112,600.90 1,044,257.11 150,000.00 16,176.10 98,215.90 65.48 51,784.10 96,717.87 0.00 900.00 1,500.00 0.00 ( 1,500.00) 3,100.00 150,000.00 17,076.10 99,715.90 66.48 50,284.10 99,817.87 150,000.00 0.00 105,861.88 70.57 44,138.12 119,766.61 145,000.00 11.76 ( 10,210.65) 7.04- 155,210.65 ( 949.57) 25,000.00 0.00 25,750.00 103.00 ( 750.00) 42,260.00 10,000.00 7,424.58 14,569.52 145.70 ( 4,569.52) 8,125.73 330,000.00 7,436.34 135,970.75 41.20 194,029.25 169,202.77 0.00 0.00 224.52 0.00 ( 224.52) 748.79 89,000.00 0.00 97,500.00 109.55 ( 8,500.00) 78,500.00 175,000.00 0.00 175,000.00 100.00 0.00 170,000.00 1,000,000.00 0.00 1,000,000.00 100.00 0.00 1,000,000.00 250,000.00 0.00 58,000.00 23.20 192,000.00 56,500.00 1,400,000.00 132,179.36 839,240.57 59.95 560,759.43 903,229.10 135,000.00 0.00 135,000.00 100.00 0.00 135,000.00 46,000.00 46,000.00 46,000.00 100.00 0.00 45,000.00 37,500.00 37,500.00 37,500.00 100.00 0.00 36,500.00 3,132,500.00 215,679.36 2,388,465.09 76.25 744,034.91 2,4.25,477.89 TOTAL General Fund 21,570,600.00 458,225.34 12,009,591.29 55.68 9,561,008.71 11,860,118.60 TOTAL REVENUE 21,570,600.00 458,225.34 12,009,591.29 55.68 9,561,008.71 11,860,118.60 Page 378 of 381 CITY OF ELK RIVER MULTIPURPOSE FACILITY - BUDGET TO ACTUAL MONTH ENDED AUGUST 31, 2024 Revenues: Ice Rental Admissions Dry Floor Events/Craft Shows Facility Rental Advertising/Naming Rights/Sponsorships Recreation fees (Skating/Hockey) Concessions/vending Other Revenues (interest, etc.) Total Revenues Operating expenses: Personal services Supplies Other service charges Capital Outlay Total Expenditures Revenues over/(under) expenditures Current Year to Date % of Budget Actual Budget $893,500 $459,496 51.43% 45,000 24,106 53.57 % 7,000 515 7.36% 244,400 124,177 50.81% 178,000 79,321 44.56% 290,000 132,526 45.70% 229,000 114,639 50.06% 9,100 7,483 82.23% $1,896,000 $942,263 49.70% $900,650 $612,601 68.02% 159,800 121,617 76.11% 661,300 341,170 51.59% 120,400 18,587 15.44% $1,842,150 $1,093,974 59.39% $53,850 ($151,711) FTCenter August 2024 $2,000,000 Budget, $1,896,000 Budget, $1,842,150 $1, 800,000 $1, 600,000 $1,400,000 Actual $1, 200,000 Actual $1,093,974 $1, 000,000 $942, 263 $800,000 $600,000 $400,000 $200,000 $0 Total Revenues Total Expenditures Page 379 of 381 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/agent fees Total nonoperating revenues (expenses) Income (loss) before contributions & transfers Contributions - connection fees Transfers in (ARPA funds) Sale of assets Transfers out NET INCOME (LOSS) Items reclassified to balance sheet at year end: Bond Proceeds Capital Outlay Bond Payment (Payoff 2014B Refunded Debt) Revenues overl(under) expenditures Recorded at year-end CITY OF ELK RIVER ENTERPRISE FUNDS - BUDGET TO ACTUAL MONTH ENDED AUGUST 31, 2024 Liquor Sewer Garbage Stormwater Current Year to Date % of Current Year to Date % of Current Year to Date % of Current Year to Date % of Budget Actual Budget Budget Actual Budget Budget Actual Budget Budget Actual Budget $ 8,161,000 $ 5,596,734 68.58% 6,028,000 3,649,941 60.55% $ 2,630,000 $ 1,612,927 61.33% $ 2,009,800 $ 1,140,428 56.74% $ 630,000 $ 392,055 62.23% 2,133,000 1,946,793 91.27% - - - - - - 1,000 1,026 102.61% - 1,207 - - 82 - 9,000 2,815 31.280% 180,000 103,182 57.32% 9,000 2,815 31.28% 2,811,000 1,717,135 61.09% 2,009,800 1,141,635 56.80% 630,000 392,137 62.24% 1,070,500 773,899 72.29% 863,500 523,090 60.58% 45,550 30,546 67.06% - - - 28,100 25,401 90.39% 324,600 148,643 45.79% 23,400 1,688 7.21% 1,000 315 31.54% 355,950 239,009 67.15% 972,410 841,124 86.50% 1,773,250 985,156 55.56% 453,600 58,874 12.98% 100,000 0.00% 1,705,000 0.00% 495,000 0.00% 1,554,550 1,038,308 66.79% 3,865,510 1,512,857 39.14% 1,842,200 1,017,389 55.23% 949,600 59,190 6.23% 587450 911300 155.13% (1,054,510) 204,277 49.37% 167,600 124,246 74.13% 319600 332947 -104.18% 125,000 59,275 47.42% 125,000 144,102 115.28% 8,000 14,216 177.70% 25,000 33,255 133.02% (82,800) (82,735) 99.92% 125,000 59,275 47.42% 42,200 61,367 145042% 8,000 14,216 177070% 25,000 33,255 133.027/. 712,450 970,575 136.23% (1,012,310) 265,644 -26.24% 175,600 138,461 78.85% (294,600) 366,202 -124.30% - - - 1,000,000 454,752 45.48% - - - - - - - 350,000 0.00% - - 0.00% - 1,700 0.00% - - 0.00% - - 0.00% 1,250,000 1,250,000 100.00% (175,000) (175,000) 100.00% (58,000) (58,000) 100.00% 175,000 175,000 100.00% (537,550) (279,425) 51.98% (187,310) 897,096 -478.94% 117,600 80,461 68.42% (469,600) 191,202 -40.72% (91,000) - - (173,000) (419,281) - - - - - - - - - - (520,000) (520,000) - - - - - - - (628,550) 279,425 (880,310) (42,185) 117,600 80,461 469,600 191,202 Page 380 of 381 9-11-2024 04:39 PM CITY OF ELK RIVER PAGE: 1 POOLED CASH REPORT (FUND 999) AS OF: AUGUST 31ST, 2024 FUND ACCOUNT# ACCOUNT NAME CLAIM ON CASH BEGINNING BALANCE CURRENT CURRENT ACTIVITY BALANCE 002-1010 Cash - Section 125 13,497.94 ( 2,177.03) 11,320.91 101-1010 Cash - General Fund 9,353,354.32 ( 1,359,853.76) 7,993,500.56 211-1010 Cash - Library 198,837.88 ( 8,450.66) 190,387.22 219-1010 Cash. - Federal COVID Fund 1,087,681.08 ( 26,307.27) 1,061,373.81 221-1010 Cash - Multipurpose Facility ( 35,126.72)( 146,662.57)( 181,789.29) 225-1010 Cash - Park Dedication 1,423,401.14 ( 12,057.50) 1,411,343.64 228-1010 Cash - Landfill 176,166.43 3,254.73 179,421.16 231-1010 Cash.- Landfill Const Debris 855,767.64 0.00 855,767.64 240-1010 Cash - Micro Loan Fund 1,152,794.39 180.10 1,152,974.49 242-1010 Cash - State DEED 471,656.88 ( 196,861.87) 274,795.01 245-1010 Cash - Development Fund 1,821,350.65 ( 46,726.42) 1,774,624.23 290-1010 Cash.- Capital Outlay :Reserve 2,471,485.66 ( 141.35) 2,471,344.31 291-1010 Cash - Insurance Reserve ( 146,478.14) 500.89 ( 145,977.25) 292-1010 Cash - Govt Bldgs Reserve 5,259,413.99 294,095.62 5,553,509.61 294-1010 Cash - Drug Forfeiture 7,356.60 0.00 7,356.60 296-1010 Cash. - GRE :Reserve 834,391.09 500.00 834,891.09 301-1010 Cash - 2020A GO CIP Bonds 346,786.34 ( 102,361.25) 244,425.09 302-1010 Cash - 2021A GO CIP BONDS 221,827.77 ( 56,677.50) 165,150.27 333-1010 Cash - 2020B (2010/2012) Bonds 176,033.05 0.00 176,033.05 343-1010 Cash.- 2019A Sales Tax Bonds 7,937,343.43 232,546.92 8,169,890.35 401-1010 Cash - Pavement Mgmt 5,422,823.57 ( 153,202.42) 5,269,621.15 403-1010 Cash - Street Improvement 535,883.51 ( 15,822.50) 520,061.01 406-1010 Cash - City Wide Trunk Util 255,021.74 ( 150,323.83) 104,697.91 410-1010 Cash. - Equipment :Replacement 1,946,317.76 79,250.00 2,025,567.76 411-1010 Cash - Technology Replacement 54,966.36 ( 9,697.80) 45,268.56 420-1010 Cash - Active ER 1,504,446.56 2,678.02 1,507,124.58 421-1010 Cash - PS Building/Fire Sta 3 928,474.93 3,734.16 932,209.09 440-1010 Cash. - Park Improvement ( 134,859.38) 250,500.00 115,640.62 462-1010 Cash - TIF 422 Downtown Redev 92,719.07 ( 92,860.73)( 141.66) 463-1010 Cash - TIF 423 Prof Powder 2,223.04 ( 2,223.00) 0.04 464-1010 Cash - TIF 424 Beaudry Truck 0.00 ( 1,151.92)( 1,151.92) 465-1010 Cash. - TIF 25 Jackson :Hills 56,577.38 ( 35,933.78) 20,643.60 466-1010 Cash - TIF 426 Shoot Steel 15,854.53 ( 12,785.65) 3,068.88 467-1010 Cash - TIF 427 Delta Apartment 38,929.00 0.00 38,929.00 602-1010 Cash - Wastewater Treatment 9,594,143.20 225,107.42 9,819,250.62 603-1010 Cash.- Liquor 3,324,352.88 ( 147,650.52) 3,176,702.36 605-1010 Cash - Garbage 983,941.9.2 6,550.82 990,492.74 607-1010 Cash - Storm Water 2,309,839.89 15,606.63 2,325,446.52 801-1010 Cash - Interest 169,458.19 119,653.55 289,111.74 821-1010 Cash.- Developer Escrow 1,172,608.99 ( 50,144.16) 1,122,464.83 TOTAL CLAIM ON CASH 61,901,264.56 ( 1,395,914.63) 60,505,349.93 CASH IN BANK - POOLED CASH 999-1000 A/P BANK ACCOUNTS 999-1001 PY BANK ACCOUNT 999-1002 POOLED INVESTMENTS SUBTOTAL CASH IN BANK - POOLED CASH 224,105,559.56 686,079.85 224,791,639.41 (190,586,484.56)( 2,081,994.48)(192,668,479.04) 28,382,189.56 0.00 28,382,189.56 61,901,264.56 ( 1,395,914.63) 60,505,349.93 Page 381 of 381