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
AS AT DECEMBER 31, 2021
Operating and Capital Sections
(Separately Stated)
Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked With "C"
| Title of Account | Debit | Credit |
|---|---|---|
| Cash | 2,435,244.16 | |
| Investments | ||
| Due from - Sewer Utility Capital Fund | 512,516.76 | |
| Due from - Current Fund | 11,579.04 | |
| Receivables Offset with Reserves: | ||
| Consumer Accounts Receivable | 324,421.32 | |
| Liens Receivable | 1,850.00 | |
| Deferred Charges (Sheet 48) | ||
| Cash Liabilities: | ||
| Appropriation Reserves | 384,517.55 | |
| Encumbrances Payable | 38,594.10 | |
| Accrued Interest on Bonds and Notes | 4,867.50 | |
| Due to - | ||
| Sewer Rent Overpayments | 25,154.03 | |
| Prepaid Sewer Rents | ||
| Accounts Payable | 3,073.57 | |
| Subtotal - Cash Liabilities | 456,206.75 "C" | |
| Reserve for Consumer Accounts and Lien Receivable | 326,271.32 | |
| Fund Balance | 2,503,133.21 | |
| Total | 3,285,611.28 | 3,285,611.28 |
Sheet 41