Page 44 - CityofDalworthingtonGardensFY25AdoptedBudget

120-ENTERPRISE FUND SUMMARY

WORKING CAPITAL BEGINNING BALANCE 154,835 518,100 665,236 694,248 694,248 667,659 Variance Calculations

FY 24/25
FY 23/24 FY 24/25 Proposed
FY 23/24 Proposed Budget
FY 23/24 FY 24/25 Projected Budget
FY 20/21 FY 21/22 FY 22/23 TOTAL Over/(Under)
REVENUE CATEGORY Amended Proposed Over/(Under) Over/(Under)
Actual Actual Actual Actual plus FY 23/24 Actual
Budget Budget FY 23/24 FY 23/24 Amended
Projected plus
Amended Budget Budget
Projected
Water/Sewer Sales & Fees 1,737,297 2,083,626 2,068,174 2,318,125 2,207,428 2,354,174 (110,697) 146,746 36,049 1.5%
Charges for Services 190,306 194,286 197,437 212,957 210,375 222,968 (2,581) 12,593 10,012 4.5%

Other Revenue 53,425 126,400 48,108 40,163 71,910 41,819 31,747 (30,091) 1,656 4.0%
Other Sources - 5,125 21,656 - - - - - -
TOTAL REVENUE 1,981,028 2,409,437 2,335,376 2,571,244 2,489,714 2,618,961 (81,530) 129,247 47,717 1.8%

FY 24/25
FY 23/24 FY 24/25 Proposed
FY 23/24 Proposed Budget
FY 23/24 FY 24/25 Projected Budget
FY 20/21 FY 21/22 FY 22/23 TOTAL Over/(Under)
EXPENSE CATEGORY Amended Proposed Over/(Under) Over/(Under)
Actual Actual Actual Actual plus FY 23/24 Actual
Budget Budget FY 23/24 FY 23/24 Amended
Projected plus
Amended Budget Budget
Projected
Personnel Salary & Wages 277,046 279,084 307,856 352,063 271,112 370,669 (80,951) 99,557 18,606 5.0%

Personnel Taxes & Benefits 91,048 82,575 156,412 166,247 118,991 176,586 (47,256) 57,595 10,339 5.9%
Training & Travel 2,958 4,511 2,531 7,734 6,172 7,411 (1,561) 1,239 (323) -4.4%
Materials & Supplies 39,729 31,774 28,691 34,400 40,213 38,084 5,813 (2,129) 3,684 9.7%
Utilities 35,694 27,241 31,859 32,259 34,852 35,442 2,594 590 3,184 9.0%
Maintenance 45,224 153,964 119,175 120,087 142,414 182,065 22,327 39,651 61,978 34.0%
Consultants 15,646 46,119 14,089 123,920 174,288 11,724 50,368 (162,564) (112,196) -957.0%
Contractual 1,064,745 1,245,072 1,472,004 1,381,897 1,402,847 1,418,612 20,950 15,766 36,715 2.6%
Debt 91,852 91,767 91,738 93,565 93,565 93,565 - - - 0.0%
Other Expenses 68,659 5,334 5,443 4,601 5,351 5,802 750 451 1,201 20.7%
Other Uses - 66,000 66,000 66,000 66,000 66,000 - - - 0.0%
Capital Outlay 45,811 192,157 12,958 168,377 161,497 213,000 (6,880) 51,503 44,623 20.9%
TOTAL EXPENSES 1,778,411 2,225,597 2,308,756 2,551,149 2,517,303 2,618,961 (33,846) 101,658 67,812 2.6%

REVENUE OVER EXPENSES 202,617 183,840 26,620 20,095 (27,589) (0) (47,684) 27,589 (20,095)
Committed capital (20,000)
- - -
REVENUE OVER EXPENSES ADJUSTED FOR COMMITTED CAPITAL 202,617 183,840 6,620 20,095 (27,589) (0) (47,684) 27,589 (20,095)

RECONCILATION TO WORKING CAPITAL
Add Back Depreciation - - - - -
Adjustment for changes to OPEB and pension (non-WC) (37,419) (38,347) 22,314 1,000 1,000
Adjustment for change in compensated absences (non-WC) (803) 1,642 77
Reclass of restricted cash from py to unrestricted 198,869
Working Capital 518,100 665,236 694,248 714,343 667,659 668,659
0 (0) 0

Operating Expenses (less capital and transfers) $ 1,732,600 $ 1,967,440 $ 2,229,798 2,316,772 2,289,806 2,339,961
Daily Reserve 4,747 5,390 6,109 6,347 6,273 6,411

90 Day Target 427,216 485,122 549,813 571,259 564,610 576,977
Working Capital Days 109 123 114 113 106 104
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