D-6

BOROUGH OF SOMERVILLE

SEWER UTILITY FUND

CHANGE FUND

YEAR ENDED DECEMBER 31, 2021

BALANCE
DEC. 31,
2020
BALANCE
DEC. 31,
2021
$50.00
$-
Ref. D D
D-7

ANALYSIS OF CAPITAL CASH

YEAR ENDED DECEMBER 31, 2021

BALANCE
DEC. 31,
2020
BALANCE
DEC. 31,
2021
Fund Balance
$1,064.83
$1,064.83
Capital Improvement Fund 67,500.00 167,500.00
Improvement Authorizations Funded 403,860.90 492,707.72
Improvement Authorizations Unfunded 4,037,002.91 3,052,572.92
Encumbrances Payable 87,071.25 713,578.70
Bonds and Notes Authorized but not Issued (4,065,500.00) (4,000,500.00)
Reserve for Payment of Debt Service 65,000.00
Down Payments on Improvements 732.00 732.00
Due to Sewer Operating Fund 512,516.76 512,516.76
$1,109,248.65
$940,172.93
Ref. D D
( ) Denotes Deficit or Deduction
See Independent Auditors' Report
105