User:
Printed: 03/18/2025 - 12:38PM
IWhippy
Summary Trial Balance
General Ledger
Period: 01 to 07, 2025
Include: Revenue and Expense
Account From: 610
Account To: 610
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance Fund 610 Water Works O & M
REVENUE
610-0000-3499 Personnel Cost Allocations 0.00 0.00 0.00 0.00 0.00 610-0000-3611 Investment Interest Earned 2,000.00 0.00 0.00 0.00 0.00 610-0000-3980 Contributed Capital 0.00 0.00 0.00 0.00 0.00 610-0000-3998 Miscellaneous Revenue 4,000.00 0.00 0.00 13,741.37 -13,741.37 610-0000-6101 Water Sales - In City 2,896,373.51 0.00 28,584.78 1,746,381.15 -1,717,796.37 610-0000-6102 Water Sales - Out of City 0.00 0.00 0.00 0.00 0.00 610-0000-6103 Late Payment Penalties 47,940.00 0.00 1,224.64 4,213.63 -2,988.99 610-0000-6104 Misc Water Sales 50,000.00 0.00 1,425.00 18,416.23 -16,991.23 610-0000-6105 Permit Inspection Fee 300.00 0.00 0.00 260.00 -260.00 610-0000-6106 Final Notice Fee 4,000.00 0.00 9,900.00 12,000.00 -2,100.00 610-0000-6108 Utility Profile Fees 0.00 0.00 0.00 0.00 0.00 610-0000-6109 Water Main Install Fees 0.00 0.00 0.00 0.00 0.00 610-0000-6110 Water Lateral Install Fees 14,000.00 0.00 0.00 9,177.00 -9,177.00 610-0000-6117 Received from Collection Acct 0.00 0.00 0.00 1,276.56 -1,276.56 610-0000-6121 Card Processing Fee 0.00 0.00 0.00 20.00 -20.00 610-0000-6122 Grants Received 0.00 0.00 0.00 0.00 0.00
Dept 7999 Transfers between funds
610-7999-7999 Transfer from Other Funds 0.00 0.00 0.00 0.00 0.00 610-7999 REVENUE Totals: 0.00 0.00 0.00 0.00 0.00
REVENUE Totals: 3,018,613.51 0.00 41,134.42 1,805,485.94 -1,764,351.52
EXPENSE
Dept 4610 Water Administration
610-4610-0101 Salaries & Wages 263,240.04 0.00 264,257.19 1,199.15 263,058.04 GL-Summary Trial Balance (3/18/2025 - 12:38 PM) Page 1
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 610-4610-0102 Overtime 6,031.20 0.00 7,973.73 9.40 7,964.33 610-4610-0103 Comp Time Payout 8,000.00 0.00 6,295.02 1.17 6,293.85 610-4610-0104 Vacation Payout 0.00 0.00 2,108.03 0.00 2,108.03 610-4610-0105 Sick Leave Payout 0.00 0.00 0.00 0.00 0.00 610-4610-0109 Other Pay 19,000.00 0.00 19,086.99 95.88 18,991.11 610-4610-0210 Misc Insurance Premium 2,000.00 0.00 771.57 0.00 771.57 610-4610-0211 Medical Premium Contribution 72,069.56 0.00 54,754.54 0.00 54,754.54 610-4610-0212 Uniforms 1,917.09 0.00 0.00 0.00 0.00
610-4610-0213 Dental Premiums 4,029.70 0.00 3,422.22 0.00 3,422.22 610-4610-0214 Vision Care 1,282.01 0.00 771.05 0.00 771.05 610-4610-0220 PERS 68,484.23 0.00 45,397.70 126.88 45,270.82 610-4610-0224 Retiree Medical Benefits 38,000.00 0.00 18,515.51 0.00 18,515.51 610-4610-0229 Other Benefits 0.00 0.00 0.00 0.00 0.00
610-4610-0231 Workers Comp Premium 28,509.68 0.00 1,374.90 0.00 1,374.90 610-4610-0232 Workers Comp Deductible 0.00 0.00 0.00 0.00 0.00 610-4610-0252 FICA/Medicare 20,911.47 0.00 21,941.36 95.00 21,846.36 610-4610-0310 Engineering 0.00 0.00 0.00 0.00 0.00
610-4610-0311 Legal 20,000.00 0.00 0.00 0.00 0.00
610-4610-0312 Auditing & Accounting 11,630.64 0.00 10,346.75 0.00 10,346.75 610-4610-0319 Professional Services 0.00 0.00 11,233.54 0.00 11,233.54 610-4610-0351 Equipment Repair & Maint 0.00 0.00 0.00 0.00 0.00 610-4610-0355 Equipment Leases 0.00 0.00 0.00 0.00 0.00 610-4610-0360 Property Premium 58,731.63 0.00 68,287.07 0.00 68,287.07 610-4610-0362 Telephone & Communication 2,700.00 0.00 505.51 0.00 505.51 610-4610-0364 Legal Notices 0.00 0.00 0.00 0.00 0.00
610-4610-0365 Copying/Printing 0.00 0.00 0.00 0.00 0.00 610-4610-0372 Postage 11,000.00 0.00 1,948.26 0.00 1,948.26 610-4610-0373 Licenses & Permits 0.00 0.00 0.00 0.00 0.00 610-4610-0375 General Supplies 0.00 0.00 1,763.09 59.87 1,703.22 610-4610-0376 Grant- Arreage Grant 0.00 0.00 0.00 0.00 0.00 610-4610-0380 Finance Charges 0.00 0.00 50.82 0.00 50.82 610-4610-0387 PERS UAL additional Payment 25,000.00 0.00 25,000.00 0.00 25,000.00 610-4610-0396 Allocation to IT Int Serv Fund 37,288.51 0.00 0.00 0.00 0.00 610-4610-0399 Admin Costs Allocation 430,418.00 0.00 0.00 0.00 0.00 610-4610-0499 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 610-4610-0606 Bad Debt Sent to Collection 0.00 0.00 0.00 0.00 0.00 610-4610-0619 Miscellaneous 0.00 0.00 463.13 0.00 463.13 610-4610-0801 Salary/Benefits Allocation 469,234.13 0.00 0.00 0.00 0.00 GL-Summary Trial Balance (3/18/2025 - 12:38 PM) Page 2
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 610-4610 EXPENSE Totals: 1,599,477.89 0.00 566,267.98 1,587.35 564,680.63 Dept 4611 Water Maintenance
610-4611-0319 Professional Services 0.00 0.00 0.00 0.00 0.00 610-4611-0366 Training/Travel Reimbursement 6,000.00 0.00 2,526.20 0.00 2,526.20 610-4611-0375 General Supplies 100,000.00 0.00 71,284.81 4,729.61 66,555.20 610-4611-0381 Small Tools & Equipment 7,500.00 0.00 1,919.13 0.00 1,919.13 610-4611-0397 Alloc to Facilities Maint 0.00 0.00 0.00 0.00 0.00 610-4611 EXPENSE Totals: 113,500.00 0.00 75,730.14 4,729.61 71,000.53 Dept 4612 Water Treatment
610-4612-0313 Laboratory 15,000.00 0.00 2,077.58 0.00 2,077.58 610-4612-0319 Professional Services 41,770.00 0.00 3,433.96 0.00 3,433.96 610-4612-0320 Dues & Memberships 500.00 0.00 0.00 0.00 0.00 610-4612-0322 Fleet Services 58,348.00 0.00 0.00 0.00 0.00 610-4612-0342 Laboratory Supplies 10,000.00 0.00 6,387.88 0.00 6,387.88 610-4612-0343 Chemicals 55,000.00 0.00 19,773.68 0.00 19,773.68 610-4612-0351 Equipment Repair & Maint 50,043.45 0.00 36,579.37 0.00 36,579.37 610-4612-0352 Vehicle Repair & Maint 0.00 0.00 0.00 0.00 0.00 610-4612-0353 Building Repair & Maint 2,500.00 0.00 4,101.02 1,702.85 2,398.17 610-4612-0354 Laundry/Cleaning/Janitorial 2,000.00 0.00 1,185.98 0.00 1,185.98 610-4612-0366 Training/Travel Reimbursement 7,000.00 0.00 2,832.70 200.28 2,632.42 610-4612-0373 Licenses & Permits 24,000.00 0.00 12,876.54 0.00 12,876.54 610-4612-0375 General Supplies 3,000.00 0.00 5,708.49 279.43 5,429.06 610-4612-0376 Medical/Safety Supplies 3,500.00 0.00 1,158.33 0.00 1,158.33 610-4612-0381 Small Tools & Equipment 7,000.00 0.00 5,803.27 0.00 5,803.27 610-4612-0382 Fuels & Lubricants 0.00 0.00 0.00 0.00 0.00 610-4612-0383 Utilities 192,000.00 0.00 103,205.84 18,994.51 84,211.33 610-4612-0384 Books & Subscriptions 0.00 0.00 0.00 0.00 0.00 610-4612-0499 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 610-4612-0741 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 610-4612-0751 Infrastructure 60,000.00 0.00 0.00 0.00 0.00 610-4612-0911 Principal 0.00 0.00 0.00 0.00 0.00
610-4612-0912 Interest 0.00 0.00 0.00 0.00 0.00
610-4612-0913 Fees 0.00 0.00 0.00 0.00 0.00
610-4612-0914 Bond Issuance Costs 0.00 0.00 0.00 0.00 0.00 GL-Summary Trial Balance (3/18/2025 - 12:38 PM) Page 3
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 610-4612 EXPENSE Totals: 531,661.45 0.00 205,124.64 21,177.07 183,947.57 Dept 4613 Non-Recurring Cap Repairs
610-4613-0720 Buildings 0.00 0.00 0.00 0.00 0.00
610-4613-0751 Infrastructure-Water 0.00 0.00 0.00 0.00 0.00 610-4613 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
Dept 4615 2016 Pudding Creek Dam
610-4615-0619 Reimbursable Materials & Equip 0.00 0.00 0.00 0.00 0.00 610-4615-0630 Reimbursable Activities 0.00 0.00 0.00 0.00 0.00 610-4615-0637 Staff Time 0.00 0.00 0.00 0.00 0.00
610-4615 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
Dept 7999 Transfers between funds
610-7999-0799 Transfer to Other Funds 0.00 0.00 0.00 0.00 0.00 610-7999 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
EXPENSE Totals: 2,244,639.34 0.00 847,122.76 27,494.03 819,628.73 Fund 610 Totals:
773,974.17 0.00 888,257.18 1,832,979.97 -944,722.79
Report Totals: 773,974.17 0.00 888,257.18 1,832,979.97 -944,722.79 GL-Summary Trial Balance (3/18/2025 - 12:38 PM) Page 4