The following water and sewer fund Information is available for the preparation of the financial statements for the City of Western Sands for the year ended December 31, 2020: $18, 246,00 Operating revenues-charges for services Operating expenses: Personnel services Contractual services Utilities Repairs and maintenance Depreciation Interest revenue State aid (intergovernmental revenue) Interest expense Capital contributions Transfer to General Fund Net position, January 1, 2028 6,333,000 3,234,000 925, eee 2,029,000 5,460,000 68, eee 138, cee 124,00 1,670,000 388, eee 2,738,000 CITY OF WESTERN SANDS Water and Sewer Fund Statement of Revenues, Expenses, and Changes in Fund Net Position For the Year Ended December 31, 2020 Operating Revenues Operating Expenses Total Operating Expenses Operating Income Nonoperating Revenues (Expenses): Total Nonoperating Revenues and Expenses Income (Loss) Before Contributions and Transfers Change in Net Position Net Position, Beginning of Year Net Position, End of Year