Packet: Tiffin City Council Work Session (01/20/2026)

City of Tiffin Financial Analysis Enterprise Funds (Continued) The following graph illustrates the total cash and cash equivalents for the Enterprise Funds: $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- 2022 2023 2024 2025 Water Fund $2,302,899 $1,758,986 $1,514,907 $568,569 Sewer Fund 821,378 890,854 508,909 646,053 Storm Water Fund $349,387 $423,259 $468,609 $586,931 Recycling Fund 151,047 125,123 139,939 155,537 The Water Fund cash balances decreased $946,338 to an ending balance of $586,569. Of this amount $71,280 is restricted for utility deposits. Unrestricted cash balance, available for spending, is $497,289. Cash balances decreased related to additional capital projects. The Sewer Fund cash balances increased $137,144 to an ending balance of $646,053. Of this amount $86,127 is restricted for Capital projects related to unspent bond proceeds. Unrestricted cash balance, available for spending, is $559,926. The Storm Water Fund cash balances increased $118,322 to an ending balance of $586,931. The Recycling Fund cash balances increased $15,598 to an ending balance of $155,537. 12