Bonds and Notes Authorized but Not Issued must be disclosed in this Utility Capital
Section in the same manner as set forth in General Capital Fund on Sheet 8
Section in the same manner as set forth in General Capital Fund on Sheet 8
POST CLOSING
TRIAL BALANCE - SEWER UTILITY FUND (cont'd)
AS AT DECEMBER 31, 2022
Operating and Capital Sections
(Separately Stated)
Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked With "C"
| Title of Account | Debit | Credit |
|---|---|---|
| PREVIOUS PAGE TOTALS | 12,764,199.98 | 4,000,500.00 |
| BONDS PAYABLE | 960,000.00 | |
| LOANS PAYABLE | - | |
| CAPITAL LEASES PAYABLE | - | |
| BOND ANTICIPATION NOTES | - | |
| IMPROVEMENT AUTHORIZATIONS: | ||
| FUNDED | 391,849.89 | |
| UNFUNDED | 3,323,369.95 | |
| CONTRACTS PAYABLE | ||
| ENCUMBRANCES | 188,122.75 | |
| DUE TO SEWER OPERATING | 512,516.76 | |
| RESERVE FOR AMORTIZATION | 2,680,727.78 | |
| RESERVE FOR DEFERRED AMORTIZATION | 437,816.02 | |
| RESERVE FOR DEBT SERVICE | ||
| DOWN PAYMENTS ON IMPROVEMENTS | 732.00 | |
| CAPITAL IMPROVEMENT FUND | 267,500.00 | |
| CAPITAL FUND BALANCE | 1,064.83 | |
| TOTALS | 12,764,199.98 | 12,764,199.98 |
(Do not crowd - add additional sheets)