1) Key Indicators2) Statement of Activities - Revenues & Expenditures3) Variance Analysis4) Statement of Net Assets5) Statement of Cash Flow and Requirements6) Cash Register and Change in Cash Report

Prepared By: Melvin Garcia, Finance SupervisorReviewed By: Felicia Newhouse, Assistant General Manager

The statements contained within the District's financial reports are prepared usingaccrual based accounting. Accrual based accounting is a method of accounting thatrecognizes revenue and expenditures in the period that they occur regardless ofwhen payments are made or received.

Ross Valley Sanitary DistrictOctober 31, 2020

Interim Financial Report

ITEM 11.c.

Key Indicators

Cash Balances Oct-20

1 Bank of Marin/Wells Fargo 1,411,630 2 LAIF 12,393,300 3 Restricted Cash - Project Funds 5,661,450 4 Funds for Canyon Road 42,070 5 Total Cash 19,508,450

6 Beginning Cash 24,962,5707 Cash Receipts 111,7908 Cash Disbursements (5,565,910)9 Ending Cash Balance 19,508,450

Fiscal Year To Date Oct-20

Revenue10 Revenue - Operating 878,16011 Revenue - Capital 728,35012 Total Revenue 1,606,510

Expenses13 Treatment/Debt Service - CMSA 4,839,61014 Operations 428,09015 Salaries & Benefits 2,105,44016 Administrative 491,75017 Capital Projects 7,411,38018 Interest 2,057,900 19 Total Expenses 17,334,170

Expenses Treatment/Debt Service - CMSA

Operations

Salaries & Benefits

Administrative

Capital Projects

Interest

Page 1 of 5

Statement of Activities - Revenues & Expenditures

Operating Budget Budget Actual Amount % ActualRevenue

1 Sewer Service Charges 23,548,000 647,600 578,735 (68,865) -11% a 559,796 2 Other Income 850,000 283,320 299,422 16,102 6% b 445,147 3 Gross Revenue 24,398,000 930,920 878,158 (52,762) -6% 1,004,944

Expenditures

Maintenance/Repair/Inspection Expenditures4 Salaries & Benefits - Operations 6,284,000 2,095,240 1,584,122 (511,118) -24% c 1,904,181 5 Other Operational Expenditures 2,070,000 690,120 428,086 (262,034) -38% d 571,917 6 Treatment Charges - CMSA 6,227,000 3,114,000 3,097,121 (16,879) -1% e 2,961,698 7 Debt Service - CMSA 2,129,000 1,742,000 1,742,485 485 0% 1,721,458 8 Total General Operating Expenditures 16,710,000 7,641,360 6,851,815 (789,545) -10% 7,159,254

Administrative Expenditures9 Salaries & Benefits - Administration 1,721,000 573,600 521,321 (52,279) -9% f 493,531

10 Office Supplies & Equipment 115,000 38,320 14,158 (24,162) -63% g 12,913 11 General Administrative Expenditures 353,000 100,960 49,684 (51,276) -51% h 198,972 12 Facilities & Utilities - Administration 95,000 31,640 29,161 (2,479) -8% 27,296 13 Board Fees & Other Expenditures 63,000 21,000 13,261 (7,739) -37% i 21,341 14 Insurance (includes Excess Liability) 190,000 63,360 107,990 44,630 70% j 95,983 15 Total Administrative Expenditures 2,537,000 828,880 735,576 (93,304) -11% 850,036

Outside Services 16 Community Outreach 250,000 83,320 59,039 (24,281) -29% k 42,296 17 Professional Services - Accounting/IT/Other 450,000 150,000 151,711 1,711 1% 139,711 18 Professional Services - Legal 220,000 73,320 66,744 (6,577) -9% 76,712 19 Total Outside Services 920,000 306,640 277,493 (29,147) -10% 258,718 20 Total Operating Expenditures 20,167,000 8,776,880 7,864,884 (911,996) -10% 8,268,008 21 Operating Net Results 4,231,000 (7,845,960) (6,986,726) 859,234 -11% (7,263,064)

CapitalRevenue

22 Property Tax - Ad Valorem 6,600,000 - 69,890 69,890 0% 113,425 23 Capacity Charges 210,000 70,000 658,461 588,461 841% l 44,042 24 Proceeds from Financing Activities - - - - 0% 35,052,249 25 Total Capital Revenue 6,810,000 70,000 728,351 658,351 941% 35,209,716

Debt Service26 Interest Expense 4,107,000 2,058,000 2,057,897 (103) 0% 1,436,547 27 Principal Payments on Debt 2,545,000 370,000 370,000 - 0% -

Total Debt Service 6,652,000 2,428,000 2,427,897 (103) 0% 1,436,547

Capital Projects & Upgrades28 Capital Improvement Projects 6,090,000 2,768,000 3,302,915 534,915 19% m 10,051,465 29 Other Capital Spending 8,035,000 3,545,100 3,843,031 297,931 8% m 4,145,059 30 Fixed Assets Purchased 885,000 255,000 96,269 (158,731) -62% m 24,371 31 Lateral Replacement Grant/Loan Program 700,000 210,890 169,166 (41,724) -20% n 80,300 32 Total Capital Projects & Upgrades 15,710,000 6,778,990 7,411,381 632,391 9% 14,301,194

33 Capital Net Results (15,552,000) (9,136,990) (9,110,927) 26,063 0% 19,471,975

34 Total Net Results (11,321,000) (16,982,950) (16,097,653) 885,297 -5% 12,208,910

FY 2020/21 Oct-20 Variances Oct-19

Fiscal Year to Date

Page 2 of 5

Variances of >+/(-) 10% and/or >+/(-) $10,000;Variances of >+/(-) $100,000

October-20

a Sewer Service Charges - This item is under budget by $68,865 or 11% due to pending Murray Park residence invoices totaled $43,896 to be recorded on November 20th.

b Other Income - This item is over budget by $16,102 or 6%. Other Income is based on inspection permit revenue, interest and dividends from Bank of Marin, BNY Mellon, and LAIF, and miscellaneous income in part from the Comcast lease revenue received from 1111 Andersen Drive. As of fiscal year-to-date October 2020, inspection fees totaled $57,490 with 227 permit issuances. Interest and dividends from Bank of Marin, BNY Mellon, and LAIF are $1,377, $396, and $26,261 respectively. Most of the miscellaneous income is lease revenue from Comcast in the amount of $197,574 and insurance loss recovery from Vac-Con truck for $15,493.

c Salaries & Benefits - Operations - This item is lower than budget by $511,118 or 24% due to vacant positions in the operations department.

d Other Operational Expenditures - This item is lower than budget by $262,034 or 38%. The annual budget for this item is distributed over a 12-month period. Expenditures might be lower or higher than the monthly budget due to timing of purchases. This item includes payments for emergency repairs, paving costs, equipment rental, equipment repair, materials, parts, and pump station utilities.

e Treatment Charges - CMSA - This item is lower than budget by $16,879 or 1% due to the District's share of the flow initial budget allocation of 49.30% compared to the actual 49.04%. Treatment charges are based on a combination of total wastewater flow (in million of gallons) and strength data 3 years prior (period April to March of each year) to CMSA's plant. Allocation of treatment charges among JPA members is determined by multiplying the allocation percentage of each member's share of the flow (volume and strength) to the regional sewer service charges plus the capital fee of CMSA.

f Salaries & Benefits - Administration - This item is lower than budget by $52,279 or 9% due to the 3% COLA salary increase starting mid-month rather than July 1 and early payment of July health insurance premiun last June 2020.

g Office Supplies & Equipment - Administration - This item is under budget by $24,162 or 63%. This item includes printer and copier toners, paper, hardware equipment, equipment rentals, and other necessary expenses needed for administrative operations. The annual budget for this item is distributed over a 12-month period. Expenditures might be lower or higher than the monthly budget due to timing of purchases.

h General Administrative Expenditures - This item is lower than budget by $51,276 or 51%. The annual budget for this item is distributed over a 12-month period. Expenditures might be lower or higher than the monthly budget due to timing of purchases. General Administrative expenditures include software and maintenance, membership dues and certifications, property taxes, conferences, training and meetings, travel and meals, postage and shipping, bank fees, and miscellaneous expenses.

i Board Fees and Other Expenditures - This item is lower than budget by $7,739 or 37%. This category involves numerous meetings each month, board conferences, and travel allowances.

j Insurance (includes Excess Liability) - This item is higher than budget by $44,630 or 70%. Insurance claims and liability premiums include flood, crime, property, and physical damage policies. The annual budget for this item is distributed over a 12-month period. Expenditures might be lower or higher than the monthly budget due to timing of insurance claims. Through the fiscal period of July to October, there were four insurance claim payments totaling $37,270.

k Community Outreach - Actual expenditures for this item are lower than budget by $24,281 or 29%. These services provide support for the District's website design and updates, CIP announcements, mailers, door hangers, press releases, General Manager's monthly bulletin, and public service announcement videos.

l Capacity Charges - This item is higher than budget by $588,461 or 841% mainly due to connection permit fees collected from Marin Hospital for a total of $580,134. Through the fiscal period of July to October, there have been 24 permits issued.

m Capital Improvement Projects/Other Capital Spending/Fixed Assets Purchased - These expenditures are higher by $674,115 or 10% due to timing of invoices from various contractors and vendors related to progress billing of capital activities and major fixed asset purchases. The cash flow statement, included within these reports, has been updated to reflect adjusted spending levels.

n Lateral Replacement Grant/Loan Program - This item is lower than budget by $41,724 or 20%. As of October 2020, the District issued 56 grants for a total of $109,000 and provided 5 Lateral Loans for $60,166.

Variance Analysis

Page 3 of 5

Statement of Net Assets

Assets Aug-20 Sep-20 Oct-20Current Assets

1 Cash 16,922,140 19,259,140 13,804,930 2 Restricted Cash - Project Funds 11,404,120 5,661,360 5,661,450 3 Property Taxes & Receivables 72,630 72,500 653,820 4 Prepaid Taxes/Insurance/Expenses 718,230 633,510 562,450 5 Investments for CEPPT Account 450,000 450,000 450,000 6 Investments for Deferred Comp 1,110,140 1,177,850 1,177,850 7 Other Current Assets 2,148,770 2,148,770 2,148,770 8 Total Current Assets 32,826,030 29,403,130 24,459,270

Long-Term Assets9 Fixed Assets 198,695,000 198,695,000 198,695,000 10 Accumulated Depreciation (43,486,050) (43,486,050) (43,486,050) 11 Funds for Canyon Road 42,070 42,070 42,070 12 Other Long Term Assets 455,740 464,570 507,620 13 Total Long-Term Assets 155,706,760 155,715,590 155,758,640 14 Total Assets 188,532,790 185,118,720 180,217,910

Liabilities & Net Beginning Assets/Net Operations & Capital

Current Liabilities15 Accounts Payable 3,307,090 2,562,470 1,219,630 16 Retention Fees - Contractors 774,680 825,570 627,410 17 Connection Fees - CMSA 930,990 26,420 36,580 18 Deferred Compensation 1,110,140 1,177,850 1,177,850 19 Accrued Vacations & Payroll 470,610 503,930 547,600 20 Other Accrued Liabilities 2,826,230 2,826,330 2,456,230 21 Total Current Liabilities 9,419,740 7,922,570 6,065,300

Long-Term Liabilities22 Bond Payable - Canyon Road 4,710 4,710 4,710 23 Revenue Bond Liability (Principal) 90,655,000 90,655,000 90,655,000 24 Revenue Bond Liability (Premium) 7,791,610 7,791,610 7,791,610 25 Pension Liability 6,541,970 6,541,970 6,541,970 26 OPEB Liability 686,850 693,540 700,120 27 Total Long-Term Liabilities 105,680,140 105,686,830 105,693,41028 Total Liabilities 115,099,880 113,609,400 111,758,710

Equity and Retained Earnings

29 Contributed Capital 3,038,810 3,038,810 3,038,810 30 Retained Earnings 78,833,360 78,833,360 78,833,360 31 Fund Equity Transfer 68,660 383,960 383,960

32 Net Beginning Assets 81,940,830 82,256,130 82,256,130

33 Net Operations and Capital Surplus/(Deficit) (8,507,920) (10,746,810) (13,796,930) 34 Total Beginning Assets and Net Operations/Capital 73,432,910 71,509,320 68,459,200

35 Total Liabilities & Beginning Assets/Net Operations & Capital 188,532,790 185,118,720 180,217,910

Page 4 of 5

Statement of Cash Flow and RequirementsJul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 FTD 2020-21

Operating Actual Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Budget ProjectedRevenue

1 Sewer Service Charges (2,726) - - 581,461 - 12,575,900 - - - 9,636,300 - 688,200 23,479,135 2 Other Income 63,849 69,596 77,530 88,447 70,830 70,830 70,830 70,830 70,830 70,830 70,830 70,870 866,102 3 Gross Revenue 61,123 69,596 77,530 669,908 70,830 12,646,730 70,830 70,830 70,830 9,707,130 70,830 759,070 24,345,238

ExpendituresCMSA Expenditures

4 Treatment Charges - CMSA 1,548,561 - - 1,548,561 - - 1,556,000 - - 1,557,000 - - 6,210,121 5 Debt Service - CMSA 1,742,485 - - - - - 387,000 - - - - - 2,129,485 6 Total CMSA Expenditures 3,291,046 - - 1,548,561 - - 1,943,000 - - 1,557,000 - - 8,339,606

Maintenance/Repair/Inspection Expenditures7 Salaries & Benefits - Operations 382,849 401,488 394,873 404,912 523,810 523,810 523,810 523,810 523,810 523,810 523,810 522,090 5,772,882 8 Other Operational Expenditures 103,448 105,288 113,339 106,012 172,530 172,530 172,530 172,530 172,530 172,530 172,530 172,170 1,807,966 9 Total General Operating Expenditures 486,297 506,776 508,212 510,924 696,340 696,340 696,340 696,340 696,340 696,340 696,340 694,260 7,580,849

Administrative Expenditures10 Salaries & Benefits - Administration 124,660 128,093 134,582 133,987 143,400 143,400 143,400 143,400 143,400 143,400 143,400 143,600 1,668,721 11 Office Supplies & Equipment 6,294 2,438 2,686 2,740 9,580 9,580 9,580 9,580 9,580 9,580 9,580 9,620 90,838 12 General Administrative Expenditures 15,652 9,213 5,615 19,204 25,240 52,100 25,240 25,240 25,240 45,810 25,240 27,930 301,724 13 Facilities & Utilities - Administration 7,176 6,187 9,057 6,741 7,910 7,910 7,910 7,910 7,910 7,910 7,910 7,990 92,521 14 Board Fees & Other Expenditures 3,264 2,637 4,149 3,212 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 55,261 15 Insurance (includes Excess Liability) 54,950 17,680 17,680 17,680 15,840 15,840 15,840 15,840 15,840 15,840 15,840 15,760 234,630 16 Total Administrative Expenditures 211,996 166,247 173,768 183,564 207,220 234,080 207,220 207,220 207,220 227,790 207,220 210,150 2,443,696

Outside Services17 Community Outreach 14,806 13,147 11,570 19,516 20,830 20,830 20,830 20,830 20,830 20,830 20,830 20,870 225,719 18 Human Resources Consultant - - - - - - - - - - - - - 19 Professional Services - Accounting/IT/Other 19,936 22,427 52,105 57,244 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 451,711 20 Professional Services - Legal 19,317 12,197 20,176 15,054 18,330 18,330 18,330 18,330 18,330 18,330 18,330 18,370 213,424 21 Total Outside Services 54,059 47,771 83,851 91,813 76,660 76,660 76,660 76,660 76,660 76,660 76,660 76,740 890,853 22 Total Operating Expenditures 4,043,397 720,795 765,831 2,334,862 980,220 1,007,080 2,923,220 980,220 980,220 2,557,790 980,220 981,150 19,255,004 23 Operating Net Results (3,982,274) (651,199) (688,300) (1,664,953) (909,390) 11,639,650 (2,852,390) (909,390) (909,390) 7,149,340 (909,390) (222,080) 5,090,234

CapitalRevenue

24 Property Tax - Ad Valorem - 65,872 - 4,018 - 3,629,500 - - - 2,771,700 - 198,800 6,669,890 25 Capacity Charges 17,820 609,526 21,893 9,222 17,500 17,500 17,500 17,500 17,500 17,500 17,500 17,500 798,461 26 Proceeds from Financing Activities - - - - - - - - - - - - - 27 Total Capital Revenue 17,820 675,398 21,893 13,240 17,500 3,647,000 17,500 17,500 17,500 2,789,200 17,500 216,300 7,468,351

Debt Service28 Interest Expense 1,666,197 - - 391,700 - - 1,667,000 - - 382,000 - - 4,106,897 29 Principal Payments on Debt - - - 370,000 - - 2,175,000 - - - - - 2,545,000 30 Total Debt Service 1,666,197 - - 761,700 - - 3,842,000 - - 382,000 - - 6,651,897

Capital Expenditures31 Capital Improvement Projects 169,587 997,736 1,387,978 747,615 543,600 483,200 483,200 362,400 422,800 422,800 422,800 181,200 6,624,915 32 Other Capital Spending 2,433,441 1,080,466 101,041 228,083 715,300 642,800 642,800 497,800 570,300 570,300 570,300 280,300 8,332,931 33 Fixed Assets Purchased - 55,288 40,981 - - - - 100,000 - 530,000 - - 726,269 34 Lateral Replacement Grant/Loan Program 1,500 42,285 51,330 74,051 41,950 2,620 92,120 63,500 33,020 95,290 113,960 46,650 658,276 35 Total Capital Expenditures 2,604,528 2,175,775 1,581,330 1,049,748 1,300,850 1,128,620 1,218,120 1,023,700 1,026,120 1,618,390 1,107,060 508,150 16,342,391 36 Total Debt Service & Capital Expenditures 4,270,725 2,175,775 1,581,330 1,811,448 1,300,850 1,128,620 5,060,120 1,023,700 1,026,120 2,000,390 1,107,060 508,150 22,994,288

37 Capital Net Results (4,252,905) (1,500,378) (1,559,437) (1,798,208) (1,283,350) 2,518,380 (5,042,620) (1,006,200) (1,008,620) 788,810 (1,089,560) (291,850) (15,525,937) 38 Operating & Capital Net Results (8,235,179) (2,151,576) (2,247,737) (3,463,161) (2,192,740) 14,158,030 (7,895,010) (1,915,590) (1,918,010) 7,938,150 (1,998,950) (513,930) (10,435,703)

Additional Cash Effects - Inflow (Outlay)39 Change in Receivables 195,200 8,580 (67,580) (581,320) (445,120) 40 Prepaid Insurance & Other expenses (662,140) 84,720 84,720 71,060 (421,640) 41 Change in Liabilities 564,110 1,245,040 (1,490,480) (1,480,690) (1,162,020) 42 Lateral Replacement Loan Program - Payoff 29,676 5,956 - - 35,632 43 Other Miscellaneous Changes to Balance Sheet 1,870,543 - 313,817 (9) 2,184,351 44 Net Additional Cash Effect 1,997,389 1,344,296 (1,159,523) (1,990,959) - - - - - - - - 191,203 4546 Cash Balance Begin 35,414,900 29,177,110 28,369,830 24,962,570 19,508,450 17,315,710 31,473,740 23,578,730 21,663,140 19,745,130 27,683,280 25,684,330 35,414,900 47 Net Cash Requirements (6,237,790) (807,280) (3,407,260) (5,454,120) (2,192,740) 14,158,030 (7,895,010) (1,915,590) (1,918,010) 7,938,150 (1,998,950) (513,930) (10,244,500) 48 Cash Available 29,177,110 28,369,830 24,962,570 19,508,450 17,315,710 31,473,740 23,578,730 21,663,140 19,745,130 27,683,280 25,684,330 25,170,400 25,170,400 49 Less: Target Ops Reserve (50% Ops Budget) 10,084,000 10,084,000 10,084,000 8,166,930 7,233,090 10,084,000 10,084,000 10,084,000 10,084,000 9,388,150 10,084,000 10,084,000 10,084,000 50 Less: Target Emergency Reserves 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 51 Less: CERBT and CEPPT 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 52 Less: Capital Improvement Reserve 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 3,188,000 53 Less: Restricted Funds for Capital Projects 11,446,090 11,446,190 5,703,430 5,703,520 4,444,620 3,318,620 2,192,620 1,332,420 339,320 42,070 42,070 42,070 42,070 54 Unrestricted Cash less Target Reserves 2,009,020 1,201,640 3,537,140 (0) (0) 12,433,120 5,664,110 4,608,720 3,683,810 12,615,060 9,920,260 9,406,330 9,406,330

Page 5 of 5

Check Register & Change in Cash Reportfor the month of October 2020

The Check Register and Cash Reconciliation is prepared using cash based accounting and therefore does not tie directly to the accrual based financial reports. Cash based accounting is a method of accounting that recognizes revenue and expenditures in the period the cash is paid or received.

Ross Valley Sanitary District

Ross Valley Sanitary DistrictCheck Register and Change in Cash Report

October 2020

Line # Payee Description of Purchase Check#, CC & EFT Amount Paid

1 A Vasquez Towing 2003 Chevy silverado storage and towing fee CC 3,820.00 2 A.F.S.C.M.E. - AFSCME Union Dues 10/23/2020 65729 1,000.00 3 Accurate Forklift Hyundai Forklift Rental 10/9/2020 - 11/5/2020 65675 1,736.56 4 AG Security / All Guard Alarm #AGMQ1672; for 10/1/2020 - 12/31/2020 65730 290.64 5 Airgas USA, LLC Rental: Cylinder Acetylene, Argon 65676 61.82 6 Alhambra Standard Acct. #28761248589727 for September Services 65615 166.67 7 Amazon Web Services Recurring Monthly Amazon Web Cloud Service Aug WF_CC stmt CC 59.60 8 American Fidelity Assurance Supplemental Insurance 10/2020 EFT 1,309.26 9 American Fidelity Flex Flex Account EE Deductions- 10/09/2020 EFT 546.04

10 American Fidelity Flex Flex Account EE Deductions- 10/23/2020 EFT 546.04 11 Amzn Mktp Us M44h783y2 Fusetron FNM-8/10 Fuse pack of 5 CC 21.35 12 Amzn Mktp Us Mu0vo5w30 16" hand rivet nut tool kit CC 108.99 13 Andersen Place Associates Rent Units K & L; October 2020 65612 3,993.00 14 AT&T CalNet3 BAN 9391032710 & 9391032720; 9/13/2020 - 10/12/2020 65677 1,163.91 15 AT&T Mobility ACC#828539377; Billing Period 9/19/2020 - 10/18/2020 65616 267.63 16 Big Bear Fire Extinguisher Co Inc. Annual Maint. & 5lb Fire Extinguisher; Larkspur Lnd. 65678 238.93 17 Blue Ribbon Corporation Birdcage 10 PSI x2 - Transducers for PS15 65679 1,395.00 18 Bluewave Express Car Wash Wash, Vehicle EG01 09/02/2020 CC 10.00 19 Bluewave Express Car Wash Wash, Vehicle EG01 09/28/2020 CC 10.00 20 BNY Mellon 2013 Revenue Bonds - Interest & Principal EFT 761,700.00 21 Brandon Tire Supply Inc. Tire & Oil - PT05 & Flat Repair - PS06 65617 2,246.62 22 Brandon Tire Supply Inc. Tire & Wheel x1 - JT04 65680 758.82 23 Ca Newspapers Adv S Marin IJ Advertising Acct.#3704747; Sep 2020 CC 830.00 24 California Special District 2020 virtual board secretary/Clerk conference CC 475.00 25 California Special Districts Assoc. CSDA 2021 CSDA Annual Renewal of Membership ID 2668 65681 7,805.00 26 California State Disbursement Unit CASE ID#200000001044010; Garnishment Payroll date 10/09/20 65619 276.92 27 California State Disbursement Unit CASE ID#200000001044010; Garnishment Payroll date 10/23/20 65731 276.92 28 Call Experts Call Service for October 2020 65620 270.16 29 CalPERS - Health Health Premiums for Nov 2020 EFT 45,129.45 30 CalPERS - Retirement Retirement Contributions for paydate: 10/09/2020 EFT 29,235.37 31 CalPERS - Retirement Retirement Contributions for paydate: 10/23/2020 EFT 29,458.82 32 Cal-West Rentals, Inc. Forklift Rental 9/28/2020 - 10/05/2020 65618 1,812.26 33 Can Canonfinancial Cfs Printers; Monthly; inv. date 9/12/2020 CC 245.25 34 Central Marin Sanitation Agency CMSA Inv. 21-8035; FY 21- 2nd Qtr Service Treatment Charges 65682 1,548,560.72 35 Century Urban, LLC R.E. Consulting Srvcs; Larkpur Landing; 9/1/2020 - 9/30/2020 65683 17,493.75 36 Charge.Prezi.Com Annual software license for presentations made by Prezi, Inc. CC 228.00 37 Chavan & Associates, LLP Special District Audit June 30, 2020 65732 7,425.00 38 Cintas Supplies and uniform for operations and maintainance 65684 2,046.00 39 Coast Landscape Management Monthly Maintenance for October 2020 65623 996.00 40 Comcast Business Acct. -1089; thru Aug 2020; Admin Dept CC 1,027.98 41 Comcast Business Acct. -1748; thru Aug 14, 2020; O&M CC 2,570.48 42 Comcast California CA Acct. -1010; 9/6/2020 - 10/5/2020; 70 Bon Air PS CC 300.01 43 Comcast California CA Acct.-8886; Aug 27 - Sep 26,2020; Admin CC 167.31 44 Comcast California CA Acct. -6004; Aug 20 - Sep 19,2020; O&M CC 430.01 45 Corina Rose Klein RVSD Scholarship 2020 65687 1,000.00 46 Corodata Record Management Inc. Record Storage 9/1/2020 - 9/30/2020 65670 41.70 47 Corte Madera Tow Inc Towing fee on Line Repair Dept operating vehicle 2000 Ford CC 130.00 48 CTS International TO #7 & 8 Services; PP#1; 7/1/2020 -9/30/2020 65626 23,240.00 49 Dale Olsen {EE} Reimb. DOT Physical 10/17/2020 65734 75.00 50 DATCO Qtr 4, 2020 Oct. - Dec. Service Fee 65688 585.00 51 Dell Financial Services -001 Contract -001; PP#20; 10/1/2020 - 10/30/2020 65629 1,320.84 52 Dell Financial Services -002 Contract -002; PP#1; 10/1/2020 - 10/30/2020 65630 573.24 53 Delta Dental Dental group insurance bill_Nov 2020 EFT 4,334.16 54 Dennis Gavallos {EE} Enhanced retiree medical plan_District contribtution Oct 2020 EFT 381.29 55 Diego Truck Repair, Inc. Towing; JT02 65631 702.00 56 DNG Enterprises, DBA Napa Auto Parts Toogle for CB01 & O-Rings, Cleaner & Brush 65691 17.75 57 Downey Brand LLP Services Rendered thru 9/30/2020 65692 10,340.00 58 East Bay Muni Utility District Inv. EBM-BDO-01392, FY21 BACWA Membership & Special Programs Fees 65735 2,458.50 59 Eig Constantcontact.Com Monthly Marketing Software Sep 25, 2020 pmt CC 20.00 60 Employment Development Dept. State Income Tax-10/09/2020 EFT 6,587.26 61 Employment Development Dept. State Income Tax-10/23/2020 EFT 7,109.85 62 Fastenal Company Vending Machine for September and Purell Pumps 65693 669.48 63 Fastrak Violation Cent Bridge Toll Crossings Aug; FasTrak addition CC 6.00 64 Fedex 396030633153 Fedex 396030633153; Repair Dept ship out plugs for internal repairs in sewer lines CC 163.25 65 Fedex 396709385204 Fedex 396709385204; Pump Dept ship out items for purchase return CC 125.55 66 Fedex 771381860295 Fedex 771381860295; GM Moore ship to B. Corlett CC 15.40 67 Fedex 771505808515 Fedex 771505808515; A. Clark CC 26.10 68 Fred Federico Guerrero {EE} Wellness Program for FY 19/20 65634 180.00 69 Grainger Inc. Compound Gauge, Liquid Filled Pressure Gauge x 4 65696 204.92

1 of 4

Ross Valley Sanitary DistrictCheck Register and Change in Cash Report

October 2020

Line # Payee Description of Purchase Check#, CC & EFT Amount Paid

70 Halcyon Behavioral, LLC EAP- Services- for October 2020 65671 122.10 71 ICMA Retirement Trust-457 Employee /Employer Contributions PD-10/09/2020 EFT 8,800.82 72 ICMA Retirement Trust-457 Employee /Employer Contributions PD-10/23/2020 EFT 9,135.68 73 Internal Revenue Service Fed Income & FICA Taxes 10/09/2020 EFT 36,899.01 74 Internal Revenue Service 941 3Q 2020 EFT 105.94 75 Internal Revenue Service Fed Income & FICA Taxes 10/23/2020 EFT 38,664.57 76 IT Hub Managed Services; PP#3; 9/1/2020 - 9/30/2020, Adobe, Acrobat; for Admin;

through 6/30/2021, and Hardware - Power Adapter for AGM65699 5,991.19

77 J W Mobile Vehicle Repairs - Adapter (hammer backhoe) - for HE01, A/C Repair, Replace; JT01, Replaced Hose, Safety Check, Oil; HE01, and Aux Engine, Air Filter, Oil; JT04

65639 5,286.87

78 J W Mobile Cylinder Repair; Backhoe for HE01 65700 494.85 79 Jackson's Hardware, Inc Conduit, PVC, Bushings - PS13 & LS, Totes, Safety Glasses and Masks, and

Coupler Nut for PS65640 346.00

80 Jackson's Hardware, Inc Assorted Fasteners and Brush - JT02 and 5 Gal Bucket x6 65701 66.78 81 John Corids {EE} Reimbursement for CWEA Grade 3 Exam & Member Fee and Reimbursement of

Travel Expense65644 256.75

82 Joshua Condry RVSD Scholarship 2020 65703 1,000.00 83 Kaizen Infosource Phase 3; Services September 2020 65645 3,000.00 84 Kevin Shine {EE} Enhanced retiree medical plan_District contribtution Oct 2020 EFT 381.29 85 Knock 'Em Out Pest Control, Inc. Monthly Pest Inspection10/5/2020; Larkspur and Kerner 65705 147.00 86 Liebert Cassidy Whitmore Legal Services Rendered through 9/30/2020 65706 9,836.00 87 Logmein Gotomeeting Teleconference Monthly Recurring for 9/25/2020 - 10/24/2020 - COVID19 CC 20.00 88 Marin Brewing Co CMSA strategic planning w/ GM Moore CC 29.52 89 Marin Independent Journ Acct. #5383027 Marin IJ 4-week Digital Subscription 9/28/2020 CC 4.00 90 Marin Independent Journ Acct. #5383027 Marin IJ 4-week Digital Subscription 8/31/2020 CC 4.00 91 Marin Resource Recovery Acct.#02--7987; TKTs# 1653097; 1653198; 1653238 65647 609.00 92 Marin Resource Recovery Acct.#02-7987; TKTs# 1656006; 1656007, 1658732, 1658975, 1659019 -

Materials Parts & Paving65708 1,263.00

93 Marin Sanitary Service September Service Acct.#01-00298760 and Acct.#-30123-3; Landfill Bin, Recycle Containers

65648 1,129.65

94 MCC Building Maintenance Move LineRepair Crew Equip. from Kerner and Fix Outside Door Handle - Conference/Crew Room @ Kerner

65650 270.00

95 MCC Building Maintenance September Disinfecting - Kerner & Landing - COVID19, October Regular Maintenance, Repair water leak - Kerner, and Change Air Filters - both facilities --- COVID19

65709 3,028.47

96 Miracle Mile Cafe Breakfast meeting for GM Moore and board members CC 66.52 97 MMWD Marin Municipal Water Dist. Cust#147168; Meter Read 7/15/2020 - 9/14/2020 EFT 267.74 98 MMWD Marin Municipal Water Dist. Cust#307591;Meter Read 7/18/2020 - 9/17/2020 EFT 89.47 99 Msft E0400c2jk0 Azure Cloud Service 7/17/2020 - 8/16/2020 CC 209.49 100 Municipal Maintenance Equipment Inc. Decals for VACCON and Nozzle Repair (Bulldog Hose/Head) 65710 1,865.69 101 Mutual of Omaha Life Insurance Nov 2020 EFT 1,570.20 102 National Construction Rentals Cust.No.C201034 9/19/2020 - 10/162020; Fence, Gate, Windscreen 65652 1,141.70 103 NBS Local Government Solutions Scope Q1 Admin Services and D-FAST online Fee and Ross Valley Loan Taxr

10/1/2020 - 12/31/2020 Q265613 6,570.67

104 Nelson Temporary Help - week ending 09/27/20 and 10/04/20 65653 2,322.24 105 Nelson Temporary Help - week ending 10/11/20 and 10/18/20 65736 2,322.24 106 North Bay Petroleum Ultra Low Sulfur Diesel #2 - 230 gallon 65654 1,522.92 107 North Bay Petroleum Ultra Low Sulfur Diesel #2 - 329 gallon 65711 1,635.21 108 North Bay Watershed Assoc. NBWA Overhead & General Benefits FY 20/21-NBWA 65737 5,878.08 109 NV5, Inc. TO#5 FY20/21; Services thru 8/31/2020 w/ "COVID Support Services" 65655 11,175.25 110 NV5, Inc. TO#5 FY20/21; Services thru 9/30/2020 w/ "COVID Support Services" 65713 10,154.25 111 Owen Equipment Bushings - JT02, Bearing, Air Cylinder, Block Stop - LMC, Boot, Pillow Block -

LMC, and Joystick65714 1,526.36

112 Pac Machine Co. Generator Rental 9/15/2020 - 10/12/2020 65715 1,872.73 113 Pace Supply Co. Repair Kit for PS13 65656 220.54 114 Pacific Gas & Electric Co. PG&E Acct.#1797-8; Period 9/1/2020 - 9/30/2020 EFT 75.53 115 Pacific Gas & Electric Co. PG&E Acct.#1487-0; Period 9/1/2020 - 9/30/2020 EFT 18,636.72 116 Pacific Gas & Electric Co. PG&E Acct.#9016-6; Period 9/18/2020 - 10/19/2020 EFT 553.22 117 Parcel Quest Cust.#4840, Bulk Data; Navigator 1-2 ; 10/1/2020 - 9/31/2021 65614 8,598.00 118 Peterson Trucks Rear View Mirror, Replacement Stock for JT01 JT02 and Diesel Particle Filter;

JT0265657 5,353.29

119 Ragghianti | Freitas LLP Land Use Counsel (Legal) 65744 5,000.00 120 RGS - Regional Gov Services Contract Services for September 2020 - COVID19 Mgmt 65738 1,425.00 121 Royal Wholesale Electric 4" Liquid Tight Conduit x50 65718 814.78 122 Schaaf & Wheeler, Consulting Civil Engin FY19/20 Force Main Appurtenance TO#2 thru 9/30/2020 65719 795.00 123 Shell Oil 57444480305 Fuel for district operating vehicles CC 79.79 124 SmartCover Systems - Hadronex Antenna E-Square 4"x3.5"x5/8" x8 65659 2,166.40 125 SmartCover Systems - Hadronex Antenna E-Square 4"x3.5"x5/8" x1 65720 267.05 126 Smokys Deli Pump crew 6 months lunch CC 70.80

2 of 4

Ross Valley Sanitary DistrictCheck Register and Change in Cash Report

October 2020

Line # Payee Description of Purchase Check#, CC & EFT Amount Paid

127 Societyforhumanresource California and Federal Labor Law Posters English 3-years CC 299.33 128 Stanley Convergent Security Solutions, In Acct.2234578467 Charges 11/1/2020 - 1/31/2021 65660 276.60 129 Staples Business_Credit Account Statement 9/25/2020; Credit Acct.296593 - Office Supplies 65661 2,742.70 130 Telstar Instruments Replacing "Run Indicator" Light - PS15 65721 1,205.27 131 The Bohemian Pacific Sun Recurring monthly newsletter - WF_CC Sep 2020 stmt CC 558.00 132 The Home Depot Commercial Account 6035 3225 4096 6953 - Tools, Materials and Parts EFT 322.81 133 Town Of San Anselmo Permit for 50 Florence Ave, SA - ENC2020-0210; #007-014-30 CC 285.00 134 Uline Glasses, Gloves - LMC 65664 214.85 135 U-Rock Utility Equipment Nylon Roller; Coiled Link Cable Assy 65722 344.08 136 USA Blue Book Nitrile Gloves; LMC 65666 495.64 137 USA Blue Book Latex Gloves; CCTV 65723 210.84 138 USA Fleet Solutions Monthly GPS Service; 10/01/2020 65667 890.55 139 Verizon Wireless Acct.#742088769-0001; 8/25/2020 - 9/24/2020 Machine to Machine Activity 65668 7.02

140 Vioc Ih0005 Air filter, wiper replacement,oil change for LM dept operating vehicles CC 137.67 141 Virginia Schneider RVSD Scholarship 2020 65724 1,000.00 142 Vision Service Plan Client ID 30067611 - Eye Insurance EFT 611.28 143 Vzwrlss Apocc Visb Verizon Wireless Jul 16,2020 - Aug 15, 2020 CC 3,118.07 144 Water Components & Building Supply Inc. Float Switch 65669 840.67 145 Water Components & Building Supply Inc. Flange, Elbow, Pipe x40 65726 415.06 146 Weco Industries LLC Clips x20 for Pole Brackets and Fin Skid x5 - Replacement under Warranty 65727 262.22

147 WEX Fleet Universal Fuel September 2020 EFT 2,167.52 148 Xerox BOW 868772 and 868804; 8/21/2020 to 9/21/2020 65728 894.34 149 XiO, Inc. 1 yr.Cloud SCADA Monitoring Service 10/1/2020 -9/30/2021 65740 888.00 150 Operations 2,778,145.47

151 Charles Stevens LRGP; #21-2387; 253 W Baltimore Ave, Larkspur 65850 2,500.00 152 Chetan Nandakumar LRGP; #21-2372; 58 Redwood Rd, Fairfax 65622 1,500.00 153 Colby Henard & Danielle Sandre LRGP; #21-2389; 89 Broadmoor Ave, San Anselmo 65624 2,500.00 154 Condor Construction LRLP; #21-202-L; 68 Spring Lane, Fairfax 65686 21,000.00 155 Daniel Elkort LRGP; #21-2379; 100 Ivy Dr, Ross 65627 1,500.00 156 Daniel Shiplacoff LRGP; #21-2392; 2 Arcangel Ct., Fairfax 65628 1,500.00 157 David & Robin Breuner LRGP; #21-2375; 15 Tree Top Way, Kentfield 65689 1,500.00 158 Francesca Simon-Windy LRGP; #20-2335; 3 Manor Rd, Kentfield 65694 2,500.00 159 George & Hailey Underwood LRGP; #21-2353; 40 Rancheria Rd, Kentfield 65635 1,500.00 160 Gopher-It Trenchless LRLP; #21-203-L; 160 Legend Road, San Anselmo 65695 10,576.00 161 Hardiman Construction LRLP; #21-201-L; 60 Olive Ave, Larkspur 65698 11,475.00 162 John & Gina Feiner LRGP; #20-2340; 40 Legend Rd, San Anselmo 65642 1,500.00 163 John Carriero LRGP; #21-2377; 201 Marina Vista Ave, Larkspur 65643 2,500.00 164 Katherine & Michael Djavakhyan LRGP; #21-2378; 30 Tomahawk Dr, San Anselmo 65646 2,500.00 165 Martin & Molly Joffe LRGP; #21-2373; 87 Briar Rd, Kentfield 65649 2,500.00 166 Michael Betti LRGP; #21-2371; 35 Salinas Ave, San Anselmo 65651 2,500.00 167 Peter Grandmaison & Rachelle Andrews LRGP; #21-2369; 60 Tamalpais Ave, San Anselmo 65716 1,500.00

168 Tami & James Jackson LRGP; #21-2354; 280 Vista Grande, Greenbrae 65662 1,500.00 169 TBM Funding LLC LRGP; #21-2366; 550 Sequoia Dr, San Anselmo 65663 1,500.00 170 Lateral Replacement Grant and Loan Programs 74,051.00

171 Coastland Civil Engineer TO#7 Fawn Ct Rehab; Through 9/30/2020 65685 3,071.25 172 Cratus Inc. LDGS II-3B; PP#7; Period 1/1/2020 - 7/1/2020; FINAL payment 65625 100,630.29 173 Cratus Inc. Retention Release LDGS Sewer Project II-3B 65733 238,483.40 174 DKF Solutions Group, LLC Books "Notes for Collection System Operators" x4 65632 443.16 175 ERRG Inc. - Engineering Larkspur Landing Job; PP #11; 8/3/2020 - 8/28/2020 65633 835,209.76 176 Glosage Engineering, Inc. Laurel Grove; PP#23: 9/1/2020- 9/30/2020 65636 540,795.34 177 Hanford ARC 31 Ellsworth Lane Landslide Improvements 65697 83,225.00 178 Harris & Associates, Inc. FY 2020/21 GSI - ESDC TO#2 - Design and Engr Services & Nokomis Bridge

Sewer Relocation - PO#2461.A (08/23 - 09/26/2020)65637 44,265.50

179 HDR Engineering, Inc. IAMP Program Support/Update - TO# 1-5 period 08/23/20 - 09/26/2020 and TO# 6-9 Phase 2 period 08/30/20 - 09/26/20.

65638 46,847.22

180 Jill Barnes FY19/20 Force Main Appur.; 7/16/2020 - 9/30/2020 65641 11,700.00 181 Jill Barnes Laurel Grove SRP TO#10; thru 9/30/2020 65702 39,000.00 182 Kennedy/Jenks Consultants Larkspur Landing TO#5 and Laurel Grove - JSAS; Through 9/25/2020, 65704 54,205.72 183 Marin Recycling HHW Larkspur Landing; Admin Fee - Hazard Material Disposal 65707 29.00 184 Nute Engineering Inc. On call construction - Creekside HOA PSX TO#3, Laurel Grove GSI Project

TO#4 and Pump Stations 14,24,25 Larkspur PS Improvement period 9/1/2020 - 9/30/2020

65712 18,547.48

3 of 4

Ross Valley Sanitary DistrictCheck Register and Change in Cash Report

October 2020

Line # Payee Description of Purchase Check#, CC & EFT Amount Paid

185 PSOMAS Co. PS 15 KF Pump Station Improvement - TO#3 04/24/20 - 06/30/20 and 07/24/20 - 08/20/20; Laurel Grove GSI Project TO#5 07/24/20 - 08/20/20; FY19/20 FMAP TO#4 07/24/20 - 08/20/2020

65658 52,015.00

186 RDG - Restoration Design Group Shady Lane Phase 2; September 2020 65717 962.50 187 Rosalyn Brandt Design Assoc. 1111 Andersen Dr. Consultant September 2020 65672 630.00 188 Trinet Construction Inc. FY 19/20 FMAP - PP #3; for 7/1/2020 - 7/31/2020; PP #4; for 8/1/2020 -

8/25/2020; PP #5; for 8/26/2020 - 9/30/202065743 426,051.25

189 United Site Services Larkspur Landing Activities - 4 Stall Restroom/Shower Combo; 9/17 - 10/14 65665 7,094.00 190 W|A Associates, Inc. -Weir Andrewson Proj#19019-RVSD Andersen; September 2020 65725 5,606.60 191 Capital Projects 2,508,812.47

192 Boorstein, Michael Board meetings reimbursements (payroll 10/23/2020) EFT 546.86 193 Gaffney, Thomas Board meetings reimbursements (payroll 10/23/2020) EFT 209.93 194 Kelly, Douglas Board meetings reimbursements (payroll 10/23/2020) EFT 579.96 195 Meigs, Pamela Board meetings reimbursements (payroll 10/23/2020) EFT 768.78 196 Sylla, Mary Board meetings reimbursements (payroll 10/23/2020) EFT 856.94 197 Board Expenses 2,962.47

198 Payroll - October 9, 2020 98,974.59 199 Payroll - October 23, 2020 102,965.84 200 Payroll 201,940.43

201 Total Disbursement 5,565,911.84

Cash Disbursements Summary202 Vendor Disbursements (Non-Capital) 2,778,145.47203 Lateral Grants & Loans Program 74,051.00204 Capital related Vendor Disbursements 2,508,812.47205 Board Expenses 2,962.47206 Payroll Checks 201,940.43207 Total Cash Disbursements 5,565,911.84

Other Cash Changes208 Cash Receipts or Deposits 85,180.29 209 Interest & Dividends - Bank of Marin, BNY Mellon, and LAIF 26,667.46 210 Bank Fees - BoM and Wells Fargo (57.33) 211 Total Cash Changes 111,790.42

212 Net Increase (Decrease ) in Cash (5,454,121.42)

Summary of the 10 largest vendors paid in October 20201 Central Marin Sanitation Agency CMSA Inv. 21-8035; FY 21- 2nd Qtr Service Treatment Charges 1,548,560.72 2 ERRG Inc. - Engineering Larkspur Landing Job; PP #11; 8/3/2020 - 8/28/2020 835,209.76 3 BNY Mellon 2013 Revenue Bonds - Interest & Principal 761,700.00 4 Glosage Engineering, Inc. Laurel Grove; PP#23: 9/1/2020- 9/30/2020 540,795.34 5 Trinet Construction Inc. FY 19/20 FMAP - PP #3; for 7/1/2020 - 7/31/2020; PP #4; for 8/1/2020 -

8/25/2020; PP #5; for 8/26/2020 - 9/30/2020426,051.25

7 Hanford ARC 31 Ellsworth Lane Landslide Improvements 83,225.00 8 Internal Revenue Service Fed Income & FICA Taxes paydate 10/09/20 and 10/23/20 and 941 3Q 2020 75,669.52

9 CalPERS - Retirement Retirement Contributions for paydate: 10/09/2020 and 10/23/20 58,694.19 10 Kennedy/Jenks Consultants Larkspur Landing TO#5 and Laurel Grove - JSAS; Through 9/25/2020, 54,205.72

4 of 4