running springs water district a m -service i s d · 2018. 8. 31. · running springs water...

RUNNING SPRINGS WATER DISTRICT A MULTI-SERVICE INDEPENDENT SPECIAL DISTRICT

31242 Hilltop Boulevard • P.O. Box 2206 Running Springs, CA 92382

WATER (909) 867-2766 • WASTEWATER COLLECTION (909) 867-7352 • WASTEWATER TREATMENT (909) 867-3689 • FIRE (909) 867-2630

TO: BOARD OF DIRECTORS DATE POSTED: JANUARY 16, 2015 RE: REGULAR BOARD MEETING FROM: BOARD SECRETARY The Regular Meeting of the Board of Directors of the Running Springs Water District will be held on Wednesday, January 21, 2015, at the hour of 9:00 A.M. at the District Office located at 31242 Hilltop Boulevard, Running Springs, California. This agenda was posted prior to 5:00pm on January 16, 2015 at the Running Springs Water District Office and Website. The Board may take action on any item on the agenda, whether listed as an action item or as an information item. Upon request, this agenda will be made available in appropriate alternative formats to persons with disabilities, as required by Section 202 of the Americans with Disabilities Act of 1990. Any person with a disability who requires a modification or accommodation in order to participate in a meeting should direct such request to Joan C. Eaton, Board Secretary at (909) 867-2766 at least 48 hours before the meeting, if possible. Copies of documents provided to members of the Board for discussion in open session may be obtained from the District at the address indicated above.

AGENDA

1. Call Meeting to Order and Pledge of Allegiance 2. Recognize and Hear From Visitors/Public Comment 3. Approval of Consent Items – The following consent items are expected to be routine

and non-controversial and will be acted on at one time without discussion unless an item is withdrawn by a Board Member for questions or discussion. Any person wishing to speak on the consent agenda may do so by raising his/her hand and being recognized by the Board President.

A. Approve Minutes for November 19, 2014 Regular Board Meeting Page 4

B. Ratify November and December 2014 Expenditures 1

4. Action Items – The following action items will be considered individually and each

require a motion by the Board of Directors for action.

A. Consider Adopting Resolution 01-15 Approving a Budget Policy Page 22 (Presenter: Ryan Gross, General Manager)

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January 21, 2015 Regular Board Meeting Agenda Posted January 16, 2014

B. Consider Authorizing Additional Design Fee for Re-Bid of Ayers Acres Groundwater Infrastructure Project Page 37 (Presenter: Ryan Gross, General Manager)

C. Consider Authorizing Expenditure for Completing Modifications to the New Light Rescue Vehicle (Squad 51) Page 39 (Presenter: George Corley, Fire Chief)

5. Information Items – The following information items do not require any

action by the Board of Directors and are for informational purposes only.

A. Quarterly Investment Report Page 41 (Presenter: Ryan Gross, General Manager)

B. Quarterly Budget/Financial Update Page 45 (Presenter: Ryan Gross, General Manager)

C. Fiscal Year 2015/2016 Budget Planning Workshop Page 68 (Presenter: Ryan Gross, General Manager)

6. Reports from Management

A. Water Division Report Page 70 (Presenter: Randy Bobroff, Water Division Supervisor)

B. Wastewater Treatment Division Report Page 73 (Presenter: Trevor Miller, Wastewater Treatment Division Supervisor)

C. Wastewater Collection Division Report Page 75

(Presenter: Isaiah Hall, Wastewater Collection Division Supervisor)

D. Fire Department Report Page 77 (Presenter: Tony Grabow, Fire Chief)

E. Administration Report Page 87 (Presenter: Joan Eaton, Administration Division Supervisor)

F. General Manager’s Report Page 88 (Presenter: Ryan Gross, General Manager)

7. Report from Legal Counsel

8. Board Member Meetings

9. Board Member Comments

January 21, 2015 Regular Board Meeting Agenda Posted January 16, 2014

10. Closed Session – The Board will go into Closed Session to discuss:

A. Conference with Legal Counsel – Anticipated Litigation. Significant exposure to

litigation pursuant to paragraph (2) of subdivision (d) of Section 54956.9, Potential cases: claim for refund of sewer charges.

Open Session – The Board will come out of closed session and report on any action

taken.

11. Meeting Adjournment Upcoming Meetings: Regular Board Meeting, February 18, 2015 at 9:00 am

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3. A.

RUNNING SPRINGS WATER DISTRICT

M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Ryan Gross, General Manager SUBJECT: CONSIDER APPROVING MEETING MINUTES FOR THE

NOVEMBER 19, 2014 REGULAR BOARD MEETING RECOMMENDATION It is recommended that the Board of Directors review and approve the attached meeting minutes. REASON FOR RECOMMENDATION Approval of meeting minutes. BACKGROUND INFORMATION The attached draft meeting minutes are from the Regular Board Meeting that was held on November 19, 2014. ATTACHMENTS Attachment 1 – Draft Meeting Minutes

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MINUTES – NOVEMBER 19, 2014 PAGE 1 OF 6

MINUTES OF THE REGULAR MEETING OF THE BOARD OF DIRECTORS RUNNING SPRINGS WATER DISTRICT

COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA NOVEMBER 19, 2014

The Regular Meeting of the Board of Directors of the Running Springs Water District was held on Wednesday, November 19, 2014 at the hour of 9:00 A.M. at the District office located at 31242 Hilltop Boulevard, Running Springs, California. The following Directors were present: Kenneth Ayers, President Everett “Ed” Brittain, Vice-President Pamella Bennett, Director Mike Terry, Director Henry Heredia, Director Also present were the following: Ryan Gross, General Manager Joan C. Eaton, Secretary/Treasurer/Administration Supervisor Tony Grabow, Fire Chief George Corley, Battalion Chief Brian Thomas, Engineer, Engineering Resources Ward Simmons, Attorney, Best, Best & Krieger Scott Manno, CPA, CGMA, Partner, Rogers, Anderson, Malody and Scott (RAMS) Sunny Kim, Staff Accountant, Rogers, Anderson, Malody and Scott (RAMS) Visitors Present: Gerhard Hilgenfeldt, Resident Chet Zalewski, Resident Greg Fankhanel, CPA, Van Lant & Fankhanel, LLP (VLF) Joan Moseley, Resident, Media Reporter MEETING MINUTES AGENDA ITEMS 1. Call Meeting to Order and Pledge of Allegiance

The meeting was called to order at 9:00 A.M. by President Ayers and Director Heredia led the assembly in the pledge of allegiance to the flag.

2. Recognize and Hear From Visitors/Public Comment

The visitors introduced themselves for the record.

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3. Public Hearing and Consideration to Allow or Overrule any or all Objections or Protests to the Proposed Removal of Weeds and/or Wastes that have been Declared as a Public Nuisance A. Open Public Hearing: The Public Hearing was opened at 9:01 A.M.

B. Fire Chief’s Report: Chief Grabow reported on the Public Hearing that will allow any

protests regarding the Hazard Abatement Program.

C. Written Objections or Protests: None received

D. Oral Objections or Protests: Visitor Chet Zalewski reported on two Hazard Abatement Assessments that he received regarding his property and he said he has taken care of the weeds and the dead tree. Mr. Zalewski questioned why he was assessed more than once with Chief Grabow explaining that property owners are allowed thirty (30) days to comply and then they will be assessed again with each violation starting a new clock. Discussion continued regarding dead trees and bark beetle outbreaks and Visitor Zalewski had no further comments.

E. Board Discussion: None

F. Close Public Hearing: The Public Hearing was closed at 9:08 A.M. by President Ayers.

G. Consider allowing or overruling any or all objections or protests to the proposed removal of weeds and/or wastes that have been declared a public nuisance, whereupon the Board of Directors shall acquire jurisdiction to proceed and perform the work of removing the public nuisance. No action required

4. Approval of Consent Items The following consent items were listed for approval: A. Approval of Meeting Minutes for October 22, 2014 Regular Board Meeting

B. Ratify October 2014 Expenditures

Regarding the October expenditures, Manager Gross confirmed that the $600 expense for

Environmental High Tech Engineering was for survey services regarding the Sewer Lift Station No. 2 Improvement Project.

C. Consider Receiving and Filing the Assessment District No. 10 Continuing Disclosure

Annual Report for Fiscal Year Ending June 30, 2014.

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Upon motion by Vice-President Brittain, second by Director Terry and carried by a 4 to 0 vote, with Director Heredia abstaining, the October 2014 Expenditures were ratified and the Consent Items were approved. The meeting moved to Information Item 6.A. Audit Presentation by Greg Fankhanel, VLF followed by the Financial Presentation by Scott Manno, RAMS Mr. Fankhanel reported on the Annual Financial Report and Independent Auditor’s Report for Fiscal Years Ended June 30, 2014 and 2013 that based on their opinion, presents fairly in all material respects, the financial position of the governmental activities, business-type activities, each major fund and the aggregate remaining fund information of the District as of June 30, 2014 and the changes in financial position, and where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Mr. Fankhanel confirmed they did not have any significant audit findings during the process and found no material weakness in the internal controls and referred to the Independent Auditor’s Report and Management’s Discussion and Analysis located in the Annual Financial Report. In closing, Mr. Fankhanel reported on reallocation of costs and recommended that the District separate the Ambulance from the Water and Sewer Funds and thanked District staff for their support during the audit process. Mr. Manno provided the Financial Presentation that identified the District’s total net change in position for the year ended June 30, 2014. In summary, all departments have reported operating losses for both the year ended June 30, 2014 and June 30, 2013 which means charges to customers for sales and services are not covering the costs of delivering those services. Discussion continued regarding the financial status of the District and highlights that included cash and temporary investments that decreased due to net loss and acquisition of capital assets and Construction in Progress (CIP), fire salaries and wage increase and ambulance salaries and wage decrease due to a change from 50/50 to 75/25 split, enterprise fund owed to governmental fund as the result of the Fire Department paying the Ambulance costs and a total decrease in revenues due to DWR loan repayment charges, leachate load charges and property tax.

5. Action Items A. Consider Receiving, Filing and Authorizing the Distribution of the District’s Fiscal

Year 2013-2014 Annual Financial Report and Audit Results Upon motion by Director Bennett, second by Director Heredia and carried by a 5 to 0 vote, Consider Receiving, Filing and Authorizing the Distribution of the District’s Fiscal Year 2013-2014 Annual Financial Report and Audit Results, was approved.

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B. Consider Transfer of Funds Manager Gross reported on the recommendation of the District Financial Consultants for the Board to consider a transfer of funds in the amount of $198,892.85 from the Ambulance Fund to the Fire Fund for salary costs incurred in 2013-2014 and also the transfer of funds in the amount of $360,000 from the Fire Fund to the Sewer Fund to cover current operations, capital asset acquisition and various project costs. Discussion continued and Manager Gross stated the transfer of surplus property tax funds from the Fire Department will help cover a deficit in the Sewer Department. Upon motion by Director Heredia, second by Director Bennett and carried by a 5 to 0 vote, the Transfer of Funds was approved. The Board took a recess at 11:05 A.M. and reconvened at 11:19 A.M.

C. Consider Adoption of Resolution No. 26-14, Commending Anthony Grabow for District Service

Manager Gross and President Ayers acknowledged Anthony (Tony) Grabow for twenty- seven (27) years of service with the District and announced his retirement on December 8, 2014. Chief Grabow has shown leadership in the Fire Department and previously the Wastewater Department and he was presented with Resolution No. 26-14. Upon motion by Director Terry, second by Vice-President Brittain and carried by a 5 to 0 vote, Resolution No. 26-14, Commending Anthony Grabow for District Service, was adopted. (Resolution No. 26-14 on file in the District office) 6. Information Items

A. Financial Presentation

B. Cancellation of December 17, 2014 Regular Board Meeting

7. Reports from Management

A. Water Division Report Manager Gross reported for the Water Department stating there were recent issues with the hydro tank generator transfer switches and a hydro pneumatic pump located at Nob Hill. Manager Gross also reported on a water main break located on Highway 18. Discussion continued regarding water loss with Manager Gross saying he refers to the end of the year water loss report for accuracy and said if the District is under 10% in water loss, then the Water Department is doing a good job.

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B. Wastewater Division Report Manager Gross reported for the Wastewater Division stating staff is working on annual maintenance for the Bio-Reactor No. 2 and also researching electricity cost savings programs. The Treatment Division is also waiting on the submittal for the new Turbo Blowers at the plant. Manager Gross confirmed the plant is only utilizing one pond and discussion continued regarding recycled water.

C. Wastewater Collection Division Report Manager Gross stated that Trinity Construction is completing the rehabilitation of the wet wells and Sewer Lift Stations No. 7, 8 and 9 and the seal coating and point repairs have been completed with no issues.

D. Fire Department Report Chief Corley announced Mike Vasquez as the new Fire Battalion Chief. Chief Corley also reported on Prevention Month and stated there were approximately fifty (50) responses last month. The Department is working on the reinspections for the Hazard Abatement Program, they finished the yearly fire hydrant inspections and began the newly required Ebola Virus Training. Chief Grabow added that the County Health Officers require all Pre-Hospital Care Providers to get flu shots beginning this year.

E. Administration Report Supervisor Eaton stated that Administration has been focused this last quarter on the Fiscal Year Ending Audit and transition with the new Financial Consultant. Manager Gross has approved the final contract with Paychex, the new payroll reporting program that is expected to save the District approximately $8,000 to $10,000 per year and Supervisor Eaton stated the savings will be used toward the purchase of the new accounting billing system. Administration participated in the Emergency Services Day at the Fire Department and handed out informational materials to the public. Supervisor Eaton closed by reminding the Board of the Ethics Training deadline requirement.

F. General Manager’s Report Manager Gross opened by reporting on the San Diego City Council that approved their Pure Water San Diego project taking sewer water and turning it into drinking water through reverse osmosis. Manager Gross has visited the pilot plant and he explained the process of the reclaimed water system and regulations.

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8. Report From Engineer Engineering Resources is finalizing the Ayers Acres project rebid with Engineer Thomas stating they have clarified the bid items and costs by changing some of the design and streamlining the process. The bids will be held in January, 2015 with construction expected to begin in March 2015. 9. Report From Legal Counsel

Attorney Simmons reminded the Board of the upcoming Association California Water Agencies (ACWA) conference in San Diego and invited the Board to the Client Appreciation Dinner sponsored by Best, Best & Krieger on December 5, 2014.

10. Board Member Meetings No comments

11. Board Member Comments No comments

12. Closed Session

A. Conference with Legal Counsel - Anticipated Litigation. Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) of Section 54956.9, Potential cases: claim for refund of sewer charges At 11:51 A.M., the Board retired to Closed Session with Legal Counsel pursuant to Government Code Section 54956.9 to discuss a claim received from Arrowbear Park County Water District for a refund of charges related to the operation and maintenance of joint use sewer facilities. The Board reconvened in Open Session at 12:20 P.M. and Attorney Simmons stated that there was no reportable action from the Closed Session discussion.

13. Meeting Adjournment

The meeting was adjourned at 12:21 P.M. Respectfully Submitted, __________________________________ ___________________________________ President, Board of Directors Secretary of the Board of Directors Running Springs Water District Running Springs Water District

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3. B.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Ryan Gross, General Manager SUBJECT: RATIFY NOVEMBER AND DECEMBER 2014 EXPENDITURES RECOMMENDED BOARD ACTION It is recommended that the Board of Directors review the attached accounts payable check register and ratify the District’s November and December 2014 expenditures. REASON FOR RECOMMENDATION Each month staff presents the monthly check register and recommends that the Board of Directors ratify the District’s expenditures. BACKGROUND INFORMATION Attached is a list of expenditures for November and December 2014. FISCAL INFORMATION Refer to attached accounts payable check register. ATTACHMENTS Attachment 1 – Accounts Payable Check Register for November and December 2014

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4. A.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Ryan Gross, General Manager SUBJECT: CONSIDER ADOPTING RESOLUTION 01-15 APPROVING A BUDGET

POLICY RECOMMENDED BOARD ACTION Consider adopting Resolution 01-15 approving a Budget Policy. REASON FOR RECOMMENDATION The District currently prepares an annual budget. It is considered a best practice to adopt a formal Budget Policy to ensure that these planning documents remain consistent over time and to provide staff with guidance for the preparation of the budget. BACKGROUND INFORMATION Historically, the Board of Directors adopts an annual District budget each year in June. The proposed Budget Policy includes the following elements:

Definition of a balanced budget Assumption guidance Adherence to related adopted policies Guidelines on budgeting for recurring and non-recurring revenues and expenditures Required elements in the budget Procedural requirements

ATTACHMENTS Attachment 1 – Resolution 01-15

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RESOLUTION NO. 01-15

RESOLUTION OF THE BOARD OF DIRECTORS OF RUNNING SPRINGS WATER DISTRICT ADOPTING A BUDGET POLICY

WHEREAS, the Board of Directors desires to adopt a Budget Policy; and

WHEREAS, the objective of the Policy is to provide staff the procedures and guidelines upon which to prepare the annual budget; and

WHEREAS, a Budget Policy has been presented to the Board of Directors of the Running Springs Water District in the form attached to this Resolution and marked Exhibit "A".

NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of Running Springs Water District as follows:

SECTION 1. Adopt and approve the District "Budget Policy" set forth in Exhibit "A" attached hereto, which Exhibit is by this reference incorporated herein.

ADOPTED this 21st day of January, 2015. I, the undersigned, hereby certify that the foregoing Resolution was duly adopted by the Running Springs Water District.

__________________________________ President of the Board of Directors Running Springs Water District

ATTEST: _______________________________ Secretary of the Board of Directors Running Springs Water District

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BUDGET POLICY

January 2015 Draft

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Typewritten Text

EXHIBIT "A"

Budget Policy

BUDGET POLICY TABLE OF CONTENTS

1.0 INTRODUCTION

1.1 Budget Preparation 1.2 Public Meetings 1.3 Budget Calendar and Deadlines 1.4 Accounting Method 1.5 Budget Elements 1.6 Budget Amendments

2.0 FISCAL INTEGRITY

2.1 Best Practices 2.2 Balanced Budget Definition 2.3 Community Involvement 2.4 Periodic Reporting

3.0 REVENUE

3.1 Guidelines for Revenue Budget 3.2 Assumptions 3.3 Operating Revenue 3.4 Rates and Fees 3.5 Non-Operating Revenue

4.0 EXPENSES / EXPENDITURES

4.1 Guidelines for Expenditures Budget 4.2 Assumptions 4.3 Operating Expenses 4.4 Non-Operating Expenses 4.5 Personnel Expenses

5.0 CAPITAL EXPENDITURES

5.1 Guidelines for Capital Expenditure Budget 5.2 Infrastructure Plan 5.3 Project Descriptions 5.4 Effects on Operating Costs 5.5 Equipment Purchases

APPENDIX – Government Finance Officers Association (GFOA) Best Practices

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1.0 Introduction This general Budget Policy is the basis upon which staff develops budget recommendations and establishes funding priorities within the limited resources the Running Springs Water District ("District") has available to provide Fire, emergency medical, water and wastewater services. The budget is a strategic planning document agreed to by the District's Board of Directors and the General Manager. It will contain information and data regarding the goals and priorities of the District and its revenue requirements for expected expenditures / expenses (throughout this document collectively known as expenditures). Adopted budgets will comply with this budget policy. The General Manager has the primary responsibility for formulating and implementing the budget proposals in line with the Board of Director’s priority directions. The budget is prepared by District staff with input from the Finance Committee. 1.1 Budget Preparation County Water District Law does not have a provision that specifically requires the adoption of an annual budget for the Running Springs Water District but the District’s practice is to do so. In January of each year the District will hold a Budget Workshop to discuss the strategic direction and planning for the upcoming fiscal year as well as any updates to its Strategic Plan and Five Year Capital Improvement Plan. 1.2 Public Meetings The District will hold several public meetings between January and May to discuss, plan and develop the District budget. A Public Hearing will be held in June and the District will publish the required notices according to law. Any person may appear and be heard regarding any item in the budget or regarding the addition of other items. Because the District's budgets may contain items that require notices to customers, a Draft Budget will be presented to the District's Board of Directors in advance, giving staff the authorization to move forward with noticing requirements. A copy of the Draft Budget will be made available for public inspection on the District's website and at the District's main office. 1.3 Budget Calendar and Deadlines The General Manager will prepare and present the Budget Calendar to the Board of Directors and staff in January in the calendar year that a budget is to be adopted. Because the District's fiscal year begins July 1st, the budget will be approved before the end of June to allow for the authorization of expenditures. 1.4 Accounting Method The budget will be prepared using the same accounting methodology as the District's Annual Financial Report to allow for consistency and transparency between the two documents. The accounting method used for both documents will be the accrual

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method of accounting for the Water, Wastewater and Ambulance enterprises and the modified accrual method for the Fire Department. 1.5 Budget Elements The budget will include all of the elements listed below. It will be presented in a public-friendly format. All of the schedules will be consistent in format and the total amounts will agree throughout the document. The budget will contain comparisons to prior budgets and actual data. • Executive Summary • Statement of Revenues, Expenditures and Changes in Net Position / Fund Balance • Cash Considerations • Five Year Forecast • Fund Balance/Net Position Analysis • Financial Plans • Rates and Fees

• Department Functions and Goals

Debt Service Analysis • Capital Expenditure Descriptions • Organizational Chart • Statistical Section • Glossary 1.6 Budget Amendments If a significant change to operations occurs after the budget has been adopted, the District may propose an amendment to the budget. The Board of Directors may adopt a resolution amending the budget and/or ordering the transfer of funds between categories, other than transfers from the designated reserve for capital outlay and the designated reserve for contingencies. The Board of Directors may authorize the General Manager to transfer funds between budget categories, other than transfers from the designated reserve for capital outlay and the designated reserve for contingencies. 2.0 Fiscal Integrity The District recognizes that long-term fiscal stability ensures that high quality fire, emergency medical, water and wastewater services will continue uninterrupted. It is the District's intention to maximize the level of service provided. The most critical planning tool is an accurate and fiscally responsible budget. Ongoing operating expenditure budgets should not exceed the amount of ongoing revenue budgets that finance these costs. Cash balances will be allocated in accordance with the District's Cash Reserve Policy. The District will maintain the fiscal integrity of its operating and capital improvement budgets which provide services and maintain the District's infrastructure.

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2.1 Best Practices The Government Finance Officers Association and the National Advisory Council on State and Local Budgeting provide guidance on budgeting best practices and should be referred to for updated information. 2.2 Balanced Budget Definition The District considers a budget as balanced if there are sufficient net revenues to cover the cost of operations and debt service. The District will always adopt a budget that is balanced. The District considers a budget as fully funded if the budget is balanced and there is sufficient cash from operations to contribute the amounts necessary towards operating reserves, capital improvements and the Rate Stabilization Funds as outlined in the District's Cash Reserve Policy. The District will strive toward a fully funded budget. If there is a revenue gap, the budget will indicate how and when this gap will be eliminated. 2.3 Community Involvement Public involvement during the budget process will be encouraged. The District will hold a budget workshop in an informal setting to encourage input from the public. The budget will be discussed in advance in open session and will be included in the posted agenda. 2.4 Periodic Reporting The General Manager will provide comparison reports to the Board of Directors on a quarterly basis at a minimum, to monitor revenues and expenditures and to provide information regarding any major variances from budget. Additionally, monthly comparison reports will be provided to all department supervisors to monitor expenditures and to plan the year as it progresses in an effort to stay within the adopted budget in accordance with the District's policies. 3.0 REVENUE 3.1 Guidelines for Revenue Budget Revenue will be budgeted conservatively. Generally, revenue estimates shall not assume growth rates in excess of inflation and scheduled rate increases. Any revenue that carries a level of uncertainty should not be included in the budget. 3.2 Assumptions Staff will consult with the General Manager and the Board of Directors regarding the revenue assumptions to be used in the budget. The basis for these assumptions will include cost estimates, water consumption estimates and District priorities.

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3.3 Operating Revenue Operating revenue is defined as ongoing charges and fees for services provided. 3.4 Rates and Fees The rates and fees for all services will be clearly listed. Rates will be set with guidance from the Board of Directors and the General Manager. Rates will not be higher than the cost of service delivery, including capital requirements and cash reserve requirements. 3.5 Non-Operating Revenue The budget should not include non-operating revenue because it cannot be relied on. Non-operating revenue is defined as income that is one-time and/or not expected to continue. 4.0 EXPENSES / EXPENDITURES 4.1 Guidelines for Expenditure Budget Expenses will be budgeted bottom up, meaning every line item detail will be reviewed and estimated. Input from department supervisors will be utilized to provide operational knowledge. 4.2 Assumptions Expense assumptions will be discussed with the General Manager and the Board of Directors. An external indicator such as inflation will be used as a benchmark. 4.3 Operating Expenditures Operating expenses are the ongoing costs required to provide services. The categories from the District's annual financial report will be utilized to provide consistency and transparency between the two documents. Large variances compared to prior actuals and budgets must be identified. 4.4 Non-Operating Expenditures Non-operating expenses are defined as costs that are not expected to continue and/or cannot be reliably forecasted. Unanticipated expenses should not be included in the budget but all expenses that can be identified should be accounted for. 4.5 Personnel Expenditures Personnel related expenditures will be clearly detailed with a corresponding organizational chart. Staffing level changes will be clearly communicated.

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5.0 CAPITAL EXPENDITURES 5.1 Guidelines for Capital Expenditure Budget The Capital Expenditure Budget will be coordinated with the District's current Infrastructure Replacement Plan or Capital Improvement Plan. Capital expenditures will include five years of anticipated expenditures and must not exceed the cash available as shown in the five year forecast. 5.2 Infrastructure Plan The District will prepare a plan for capital improvement projects. This plan will provide the basis for the Capital Expenditure Budget. 5.3 Project Descriptions Every project will include a detailed description of the work to be done and the funding source. 5.4 Effects on Operating Costs All projects will be analyzed to determine the effect on either operating expenses or operating revenues. 5.5 Equipment Purchases Significant capital equipment purchases will be planned. Information regarding the District's fleet with anticipated replacement year and cost will be provided.

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BEST PRACTICE

Government Finance Officers Association

Structurally Balanced Budget Policy (Budget) (2013)

Background. Most state and local governments are subject to a requirement to pass a balanced budget. However, a budget that may fit the statutory definition of a "balanced budget" may not, in fact, be financially sustainable. For example, a budget that is balanced by such standards could include the use of non-recurring resources, such as asset sales or reserves, to fund ongoing expenditures, and thus not be in structural balance. A true structurally balanced budget is one that supports financial sustainability for multiple years into the future. A government needs to make sure that it is aware of the distinction between satisfying the statutory definition and achieving a true structurally balanced budget.

Recommendation. GFOA recommends that governments adopt rigorous policies, for all operating funds, L aimed at achieving and maintaining a structurally balanced budget. The policy should include parameters for achieving and maintaining structural balance where recurring revenues are equal to recurring expenditures in the adopted budget.

As a first step, the government should identify key items related to structural balance. These include: recurring and non-recurring revenues, recurring and non-recurring expenditures, and reserves.

Recurring revenues are the portion of a government's revenues that can reasonably be expected to continue year to year, with some degree of predictability. Property taxes are an example of recurring revenue. A settlement from a lawsuit is a good example of non-recurring revenue.

Some revenue sources may have both non-recurring and recurring components . These sources require finance officials to exercise judgment in determining how much of the source is truly recurring. For instance, a government may regularly receive sales tax revenues, but a large part of its base may be made up of retailers with highly volatile sales. In this case, it may be prudent to regard unusually high revenue yields as a non-recurring revenue under the assumption that such revenues are unlikely to continue, making it imprudent to use them for recurring expenditures. Another example might be building permit revenues in a period of hlgh growth in the community. Governments should review their revenue portfolio to identify non-recurring revenues and revenues with potentially volatile components, such as the examples above.

Recurring expenditures appear in the budget each year. Salaries, benefits, materials and services, and asset maintenance costs are common examples of recurring expenditures. Capital asset acquisitions are typically not thought of as recurring because although some capital assets may be acquired every year, they are not the same assets year after year. In general, recurring expenditures should be those that you expect to fund every year in order to maintain current/status quo service levels. In general, a government has a greater degree of flexibility to defer non-recurring expenditures than recurring ones.

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APPENDIX

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Reserves are the portion of fund balance that is set aside as hedge against risk. The government should define a minimum amount of funds it will hold in reserve.2 This serves as a "bottom line measure" to help determine the extent to which structural balance goals are being achieved - if reserves are maintained at their desired levels, it is an indication that the organization is maintaining a structurally balanced budget. If reserves are declining, it may indicate an imbalance in the budget (e.g., ifreserves are being used to fund on-going expenditures). It should be noted that reserves levels are not a perfect measure of structural balance, but are a good and readily available measure.

With the forgoing terms defined, a government should adopt a formal policy calling for structural balance of the budget. The policy should call for the budget to be structura1ly balanced, where recurring revenues equal or exceed recurring expenditures. The policy should also call for the budget presentation to identify how recurring revenues are aligned with or not aligned with recurring expenditures.3

For a variety ofreasons, true structural balance may not be possible for a government at a given time. In such a case, using reserves to balance the budget may be considered but only in the context of a plan to return to structural balance, replenish fund balance, and ultimately remediate the negative impacts of any other short-term balancing actions that may be taken. Further, the plan should be clear about the time period over which returning to structural balance, replenishing reserves, and remediating the negative impacts of balancing actions are to occur.4

Approved by the GFOA's Executive Board, February, 2012.

1 Note that this Best Practice excludes non-operating funds like capital and debt funds. While governments should ensure that these funds are financially sustainable as well, the specific recommendations found in this Best Practice may not always be a match to the circumstances of non-operating funds.

2 See GFOA Best Practice "Appropriate Level of Unrestricted Fund Balance in the General Fund" (2002 and 2009). GFOA recommends, at a minimum, that general-purpose governments, regardless of size, maintain unrestricted fund balance in their general fund of no less than two months of regular general fund operating revenues or regular general fund operating expenditures 3 Please note that the best practice is not advocating that recurring revenues be formally allocated or "earmarked" to recurring expenditures, but rather is advocating that the budget presentation provide transparency as to whether recurring revenues and recurring expenditures are balanced. 4 See GFOA Best Practice "Replenishing Fund Balance in the General Fund." (2011).

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.. BEST PRACTICE

Budgeting for Results and Outcomes (2007) (BUDGET)

Background. The National Advisory Council on State and Local Budgeting (NACSLB) has identified four essential principles of effective budgeting. The specific principles include: (1) set broad goals to guide decisions, (2) develop strategies and financial policies, (3) design a budget supportive of strategies and goals and ( 4) focus on the necessity of continually evaluating a government's success at achieving the goals that it has set for itself (i.e., performance). The Government Finance Officers Association (GFOA) has officially adopted the recommendations of the NACSLB. GFOA also has issued separate recommended practices on strategic planning and performance measurement. All of these documents underscore GFOA's longstanding support of strategic planning and performance measurement as part of the budget process.

Consistent with the NACSLB principles, a growing number of governments use the budgeting for results and outcomes approach. Rather than starting with the prior period's budgeted programs and activities, they begin with available revenues, continue with a consideration of desired results and strategies, and then conclude by deciding what activities and programs can best achieve desired results.

This approach is a marked departure from the incrementalism often characteristic of budgeting. Budgeting for results and outcomes links strategic planning, long-range financial planning, performance measures, budgeting, and evaluation. It also links resources to objectives at the beginning of the budgetary process, so that the primary focus is on outcomes rather than organizational structure.

Recommendation. The Government Finance Officers Association (GFOA) recommends that governments consider budgeting for results and outcomes as a practical way to achieve the NACSLB objective of integrating performance into the budgetary process. GFOA believes that the following steps should help a government in making this successful transition:

(1) Determine how much money is available. The budget should be built on expected revenues. This would include base revenues, any new revenue sources, and the potential use of fund balance.

(2) Prioritize results. The results or outcomes that matter most to citizens should be defined. Elected leaders should determine what programs are most important to their constituents.

(3) Allocate resources among high priority results. The allocations should be made in a fair and objective manner.

(4) Conduct analysis to determine what strategies, programs, and activities will best achieve desired results.

(5) Budget available dollars to the most significant programs and activities. The objective is to maximize the benefit of the available resources.

(6) Set measures of annual progress, monitor, and close the feedback loop. These measures should spell out the expected results and outcomes and how they will be measured.

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(7) Check what actually happened. This involves using performance measures to compare actual versus budgeted results.

(8) Communicate performance results. Internal and external stakeholders should be informed of the results in an understandable format.

Budget professionals may play a number of roles in budgeting for results and outcomes, including the following :

• Facilitating government-wide results and analytic support.

• Providing "reality checks" on budget allocations and expected revenues in the light of adopted financial policies.

• Advising on allocations for administrative support functions, which provide necessary organizational infrastructure for achieving community goals, but do not typically emerge as high priorities on their own.

• Analyzing work product to evaluate the process of budgeting for results and outcome.

• Serving as an advocate for outcomes and the process in general rather than for any particular department.

Budgeting for results and outcomes is not just a one-year exercise, but also a multi-year effort that should improve the budget process.

References

• GFOA Best Practice, "Performance Management: Using Performance Measurement for Decision Making (2002) - Updated Performance Measures," 1994.

• GFOA Best Practice, "Recommended Budget Practices of the National Advisory Council on State and Local Budgeting (NACSLB)," 1998.

• GFOA Best Practice, "Adoption of Financial Policies," 2001. • GFOA Best Practice, "Establishment of Strategic Plans,'' 2005. • GFOA Best Practice, "Managed Competition as a Service Delivery Option, " 2006.

Approved by the GFOA's Executive Board, March 2, 2007.

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A PRAMEWO!lK FOR [MPROVED STATE AND LOCAL GOVERNMENT BUOGETfNG • 23

4.5 Develop Policy on Balancing the Operating Budget

Principle: Develop Approaches to Achieve Goals

Element: Adopt Financial Policies

Practice: A government should develop a policy that defines a balanced operating budget, encourages commitment to a balanced budget under normal circumstances, and provides for disclosure when a deviation from a balanced operating budget is planned or wt1en it occurs.

Rationale: A balanced budget is a basic budgetary constraint intended to ensure that a government docs not spend beyond its means. At a minimum, balance should be defined to ensure that a government's use of resources for operating purposes docs not exceed available resources over a defined budget period. A more stringent definition requires that a government maintain a balance between operating expenditures and operating revenues over the long term, not just during the current operating period. This latter definition of balance is referred to as structural balance, and is the goal of this practice .

Outputs: The policy should provide clear definition as to how budgetary balance is to be achieved. Definitions of items to be counted as operating resources (e.g., revenues) and operating resource use · (e.g., expenditures) should be explicit ly idenrifiec.I . All Funds should be included. Stalul01y and other legal "balanced" budget requirements should be met, bul this practice recommends.addjrional policies and pl"'.H.:tices, if ncccssa1y 1 to achieve and report on structural balance. The policy should explicitly note and, if necessary, explain the relevant constitutional, statutory, or case law provisions that impose a balanced budger requirement upon the govern~ menc. The policy also should idenrify the circumsrances when deviation from a balanced budget may occur. The policy hould be written in nontechnical langm1ge or have a nonrechnkal summary. l3 cause of its importance in budget decisions, it should be readily available to stakeholders and publicly d iscussed at key point · in the budget process. Compliance with the policy ·hould be reviewed and disclosed during each budget period.

Notes: Some states and local governments define resources and resource uses to include fund balance or changes to fund balances. There may be statutory or other requirements that a budget must be balanced based on this definition. These types of statutory balanced hudget requirements are a component of and not in conflict with the goal of achieving structural balance. Additional or even separate reporting may be required Lo

demonstrate that both statutory balance and structural balance have been achieved.

This practice docs not directly apply to capital budgets. Capital budgets are often funded at least partially from one-time resources. However, the ongoing maintenance or replacement of capital equipment or facilities is an important palt of the budget process. Such items, paLticularly rnainte-

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24 • RECOMMENDED BUDGET PRACTICES

nance or equipment replacements, are often defined as operating items to ensure their inclusion in operating budget decisions.

A balanced budget policy may include the following:

• Identification of and rationale for what operating resources and resource uses are included or excluded from the definition of a balanced budget Qt[Culation. For example, does the calculation include operating revenues and expenditure only; does it include capital maintenance or replacement; does it include interfun<l transfers; and docs it Include highly variable components of ongoing revenues (such as the volatile component of sales tax revenues or development-related revenue).

• The circumstances when fund balances may be used as a resource. • The point(s) at which the budget must be balanced, e.g., upon

adoption, throughout the year, or at year-end. • The accounting basis (cash, accrual, other) that is used to define

revenues and expenditures. • The circumstances in which noncompliance with the balanced

budget policy is pem1itted (e.g., during the early stages of an economic downturn so that services can be reduced in an orderly fashion).

• The official, agency, or legislative body (or combination of authorities) responsible for making any necessary decisions on whether or not a budget is in balance.

• The authority that must take action to bring the budget into balance if adjustments are needed in the course of a fiscal period.

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4. B.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Ryan Gross, General Manager SUBJECT: CONSIDER AUTHORIZING ADDITIONAL BUDGET FOR

ENGINEERING RESOURCES TO COMPLETE DESIGN AND RE-BID SERVICES FOR THE AYERS ACRES GROUNDWATER WELL INFRASTRUCTURE PROJECT

RECOMMENDED BOARD ACTION It is recommended that the Board of Directors consider authorizing an additional $15,000 for Engineering Resources to complete the re-bid design and re-bidding assistance services for the Ayers Acres Groundwater Well Infrastructure project. REASON FOR RECOMMENDATION Additional design services are required to revise the construction documents and assist with re-bidding the project. BACKGROUND INFORMATION On October 22, 2014, the Board of Directors rejected all Ayers Acres Project bids and authorized the re-bid of the project. The project was advertised for re-bid on December 18, 2014. The re-bid opening is scheduled for February 3, 2015. On May 15, 2013, the Board of Directors authorized $52,625 for design services and bidding assistance for the project which was a $13,575 discount from the original ERSC proposal which was for $66,200. The Board of Directors approved a construction contract with Harich Enterprises, Inc. on August 15, 2012 for $375,260. The first test well was drilled to a depth of 800 feet below ground surface with no significant groundwater encountered. The cost for the first test well was $88,160. The second well was drilled to a total depth of 750 feet below ground surface with significant groundwater encountered. The total cost for this second well was $175,940 including the pump testing. The total drilling cost paid to Harich Enterprises for the first abandoned test well and the completed second well was $264,100. Pump testing of the second well was conducted in March 2013. An average discharge rate of 180 gallons per minute (gpm) was set for approximately three days followed immediately by an average discharge rate of 130 gpm for one more day. The maximum

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4. B.

drawdown, at the end of the test, was 55 feet. Upon completion of pumping, the groundwater level recovered to within 2 feet of pre-pumping conditions in 27 days. Based on a review of the pumping test data for Ayres Acres Vertical Well #2, it is concluded that, under current hydrologic conditions, the well can sustain a continuous discharge rate of up to 180 gpm for three to four days before turning the pump off to allow groundwater levels to recover. However, while this may be necessary periodically, under normal operating conditions, it is recommended to cycle the pumping (turn the pump on and off) on a daily basis to avoid excessive drawdown. It is also important to note that the 2012/2013 water year was below average with only 21.18 inches of precipitation or 58.8% of average. The average water year precipitation is 36 inches. The following figure shows the data from the pump test:

The next phase of the project is to design the necessary infrastructure to connect this well to the District’s water distribution system. FISCAL INFORMATION If approved, the funding source for this additional design work would be from the Water Capacity Charge Reserve Fund. As of December 31, 2014 this fund had a total balance of approximately $56,000.

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4. C.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: George Corley, Fire Chief Ryan Gross, General Manager SUBJECT: CONSIDER AUTHORIZING EXPENDITURE FOR COMPLETING

MODIFICATIONS TO THE NEW LIGHT RESCUE VEHICLE (SQUAD 51)

RECOMMENDED BOARD ACTION It is recommended that the Board of Directors authorize staff to expend up to $40,000 to complete the necessary modifications to the new 2015 Ford F-550 Light Rescue Vehicle (Squad 51) that was purchased in 2014. REASON FOR RECOMMENDATION Squad 51 has reached the end of its useful life and is scheduled for replacement. In March 2014, the Board of Directors authorized the purchase of the chassis but not the additional expenditure to complete the other necessary modifications. BACKGROUND INFORMATION On March 19, 2014, the Board of Directors authorized the purchase of a 2015 Ford F-550 in the amount of $47,850.18. The vehicle is being modified with a new box, The replacement of Squad 51 was budgeted in fiscal year 2012/2013 in the amount of $90,000. The Squad we are currently operating is on its second chassis (former Ambulance 51). It is a 1997 Ford F-350 4x4 Diesel with over 100,000 miles (odometer has been broken for a few years).

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4. C.

Staff was able to negotiate the building of a new body for the same price as modifying and refurbishing our current body to place on the new chassis. We will then take the squad to Woodcrest Vehicle Center to have the emergency lights and radios installed. The lettering and stripping will be done locally by G&M signs in Running Springs. FISCAL INFORMATION If approved, the expenditure will be funded from the Fire Department Equipment Replacement Reserve Fund which has a balance of $157,889.

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5. A.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Ryan Gross, General Manager SUBJECT: QUARTERLY INVESTMENT REPORT RECOMMENDED BOARD ACTION This is an information item only. REASON FOR RECOMMENDATION This is an information item only. BACKGROUND INFORMATION The District’s Policy for Investment of Surplus Funds is set forth in the attached Resolution No. 1-96. In accordance with this policy Attachment 2 contains a copy of the latest Local Agency Investment Fund (LAIF) remittance advice indicating the amount invested and the rate of return. The District’s surplus funds are invested in accordance with this policy and the District is able to meet its anticipated expenditure requirements for the next subsequent six months. FISCAL INFORMATION This is an information item only. ATTACHMENTS Attachment 1 – Resolution No. 1-96 Attachment 2 – LAIF Remittance Advice

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Attachment 1 - Resolution 1-96

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1/15/2015 Untitled Page

http://laif.sco.ca.gov/Result.aspx 1/1

BETTY T. YEE

California State Controller

LOCAL AGENCY INVESTMENT FUNDREMITTANCE ADVICE

Agency NameRUNNING SPRINGS WATER DISTRICT

Account Number 90-36-002

As of 01/15/2015, your Local Agency Investment Fund account has been directly creditedwith the interest earned on your deposits for the quarter ending 12/31/2014.

Earnings Ratio .00000696536180771

Interest Rate 0.25%

Dollar Day Total $ 112,160,922.64

Quarter End Principal Balance $ 1,610,594.66

Quarterly Interest Earned $ 781.24

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5. B.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Ryan Gross, General Manager SUBJECT: Quarterly Budget/Financial Summary BACKGROUND INFORMATION Attachment 1 lists the Running Springs Water District designated reserve fund balances as of December 31, 2014. Attachment 2 contains a budget/financial summary through the second quarter of fiscal year 2014/2015. The budget analysis shows the prior year to date and current year to date actuals as of December 31, 2014. Revenues – Through the second quarter of fiscal year 2014/2015: Water Division revenues are 1% higher than budget and 21% higher than prior year. Sewer Division revenues are 18% lower than budget and 15% higher than prior year (not including the interdepartmental transfer of funds of $360,000). The variance is primarily due to a delay in processing upstream billing for the second quarter. Ambulance Division revenue is 11% higher than budget and 16% higher than prior year. Fire Department revenue is on budget and 7% lower than prior year. Property tax revenue received to date is $697,031. Total District revenue is 3% lower than the budgeted amount half way through the fiscal year and 10% higher than the prior year through the second quarter.

Total District Revenue as of December 31, 2014 Budgeted Revenue Amount $6,083,836 50% of Budgeted Amount $3,041,918 Prior Year To Date (PYTD) $2,694,987 Fiscal Year To Date (FYTD) $2,954,836 3% Lower than Budget 10% Higher than PYTD

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5. B.

Expenses – Through the second quarter of fiscal year 2014/2015: Water Division expenses (including depreciation) are right in line with budget and 10% over prior year. This variance is primarily due to an increase in purchased water, employee wages and benefits. Sewer Division expenses are also right on budget for the first half of the fiscal year and 7% over prior year to date. Fire and Ambulance Department expenses are 3% higher than budget and 7% over prior year (not including the interdepartmental transfer of funds of $360,000). Total District expenses are 2% higher than budget and 8% higher than prior year through the second quarter.

Total District Expenses as of December 31, 2014 Budgeted Amount $5,842,606 50% of Budgeted Amount $2,921,303 Prior Year To Date (PYTD) $2,748,638 Fiscal Year To Date (FYTD) $2,970,952 2% Higher than Budget 8% Higher than PYTD ATTACHMENTS Attachment 1 – Designated reserve fund balances as of December 31, 2014. Attachment 2 – Quarterly Budget/Financial Summary

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5. B.

Designated Reserve Fund Balances as of December 31, 2014 Fund Balance

Breathing Apparatus Equipment Replacement $76,579 Future Equipment Replacement $157,889 Workers Comp PASIS Outstanding Claims $46,605 Fire Department Operating Reserve $902,105 Ambulance Department Operating Reserve $120,594 Subtotal Fire & Ambulance Department Designated Reserve Funds $1,303,772 Recommended Reserve Fund Target (6 Months Operating Expenses) $975,012

Operating Reserve Surplus / (Shortfall) $47,688

Wastewater Capital Improvement Reserve $244,410 RSWD Filtration Project Loan Payment Reserve $32,452 Arrowbear Filtration Project Loan Payment Reserve $82,134 CSA 79 Filtration Project Loan Payment Reserve $0 Wastewater System Capacity Charges $240,389 Wastewater Operating Reserve ($632,833)Wastewater Infrastructure R&R Reserve $39,233 Subtotal Wastewater Cash Reserves $5,785 Recommended Operating Reserve Fund Target (4 Months Operating Expenses) $503,956

Operating Reserve Surplus / (Shortfall) ($1,136,789)

Water Capital Improvement Reserve $252,666 Water System Capacity Charges $55,966 Water Operating Reserve ($162,179)Water Infrastructure R&R Reserve $32,956 Subtotal Water Cash Reserves $179,408 Recommended Operating Reserve Fund Target (4 Months Operating Expenses) $543,499

Operating Reserve Surplus / (Shortfall) ($705,678)

Sewer Assessment District No. 5 Construction Funds $2,882 Sewer Assessment District No. 7 O&M $26,868 Water Assessment District No. 9 Construction Funds $62,631 Water Assessment District No. 10 Construction Funds $26,586 Water Assessment District No. 10 O&M $100,967

Subtotal Assessment Districts $219,933

Total District Designated Reserve Funds $1,488,965 Assessment District Funds $219,933 Combined Pooled Cash $1,708,899

Checking Account $97,304 LAIF $1,610,595 Petty Cash $1,000 Combined Pooled Cash $1,708,899

Fire & Ambulance Department

Wastewater Division

Water Division

Assessment Districts

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ATTACHMENT 1

SYSTEM DATE: 01/15/2015 RUNNING SPRINGS WTRSYSTEM TIME: 14:57:11 G / L B U D G E T H I S T O R YPOSTING DATE: 12/31/14 Wednesday December 31,2014 PAGE 1

02 - WATER DEPARTMENT

PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================REVENUE CHARGES FOR SVCS - WATER 40110 WATER SERVICE CHARGES 402,501.06 474,499.71 71,998.65 17.9 944,248.00 469,748.29- 49.7- 40120 METERED WATER SALES 366,403.78 402,066.12 35,662.34 9.7 792,189.00 390,122.88- 49.2- 40130 WATER SALES-FIRE HYDRANTS 453.06 159.24 293.82- 64.9- 0.00 159.24 0.0 40140 DWR LOAN REPAYMENT CHARGE 1,786.07 869.70 916.37- 51.3- 0.00 869.70 0.0 40150 DELINQUENT FEES 19,534.26 18,989.00 545.26- 2.8- 42,000.00 23,011.00- 54.8- 40160 PROPERTY SALES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40170 METER UNLOCKING CHARGES 3,360.00 3,570.00 210.00 6.3 6,578.00 3,008.00- 45.7- 40180 METER RECONNECTION CHARGES 4,800.00 2,700.00 2,100.00- 43.8- 10,626.00 7,926.00- 74.6- 40190 CUSTOMER SERVICE FEE 1,628.67 1,582.75 45.92- 2.8- 2,226.00 643.25- 28.9- 40210 AVAILIBILITY CHGS 7,299.16 39,199.20 31,900.04 437.0 41,000.00 1,800.80- 4.4- 40220 GAIN OR LOSS ON ASSETS-WATER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40230 INFRASTRUCTURE R&R FEES 0.00 32,944.88 32,944.88 0.0 66,146.00 33,201.12- 50.2- _____________ _____________ _____________ _____________ _____________ TOTAL CHARGES FOR SVCS - WATER 807,766.06 976,580.60 168,814.54 20.9 1,905,013.00 928,432.40- 48.7- _____________ _____________ _____________ _____________ _____________ OPER GRANTS & CONTRIB - WATER 40810 WATER GRANT FUNDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL OPER GRANTS & CONTRIB - WA 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ CAPITAL GRANTS & CONTRIB - WATER 41110 WATER PROPERTY CONTRIBUTION 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41120 HYDRANT METER/SET UP AND RENTAL 612.50 105.00 507.50- 82.9- 0.00 105.00 0.0 41140 WATER FAC. CAPACITY CHG. 0.00 4,322.00 4,322.00 0.0 4,390.00 68.00- 1.5- 41145 METER INSTALLATIONS 1,527.08 1,060.00 467.08- 30.6- 1,060.00 0.00 0.0 41150 WATER DEVELOPMENT CHARGE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL CAPITAL GRANTS & CONTRIB - 2,139.58 5,487.00 3,347.42 156.5 5,450.00 37.00 0.7 _____________ _____________ _____________ _____________ _____________ PROPERTY TAXES (BUSINESS TYPE AC 41410 PROPERTY TAXES - WATER BONDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41440 PROPERTY TAX-WATER BONDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41450 PROPERTY TAX-WATER DEPARTMENT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL PROPERTY TAXES (BTA) 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ INVESTMENT EARNINGS (BUSINESS TY 41620 TRANS FR SB COUNTY LEASE REVENUE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41630 INTEREST INCOME WATER 514.09 370.86 143.23- 27.9- 3,000.00 2,629.14- 87.6- _____________ _____________ _____________ _____________ _____________ TOTAL INVESTMENT EARNINGS (BTA) 514.09 370.86 143.23- 27.9- 3,000.00 2,629.14- 87.6- _____________ _____________ _____________ _____________ _____________ GEN REV - LEASING REVENUE LEASING REVENUES (BUSINESS TYPE 41710 S B COUNTY LEASE PAYMENTS 5,035.32 4,240.04 795.28- 15.8- 10,150.00 5,909.96- 58.2- 41720 TRANS FR SB COUNTY LEASE REVENUE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41740 RENTAL & LEASING OF PROPERTY - S 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________

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PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ TOTAL LEASING REVENUES (BUSINESS 5,035.32 4,240.04 795.28- 15.8- 10,150.00 5,909.96- 58.2- _____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - LEASING REVENUE 815,455.05 986,678.50 171,223.45 21.0 1,923,613.00 936,934.50- 48.7- _____________ _____________ _____________ _____________ _____________ GEN REV - MISCELLANEOUS MISCELLANEOUS REVENUES (BUSINESS 41810 SEND ACCOUNT TO COLLECTIONS FEE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41850 INTERFUND TRANSFER WATER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41860 ANNEXATION FEES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41870 MISCELLANEOUS INCOME-WATER 9,444.02 6,263.05 3,180.97- 33.7- 20,000.00 13,736.95- 68.7- 41890 COST OF SALES-WTR-INVENTORY SALE 1,635.76 3,429.58 1,793.82 109.7 2,500.00 929.58 37.2 41910 WATER PLAN CHECK 150.00 200.00 50.00 33.3 0.00 200.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS REVENUES (BU 11,229.78 9,892.63 1,337.15- 11.9- 22,500.00 12,607.37- 56.0- _____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - MISCELLANEOUS 11,229.78 9,892.63 1,337.15- 11.9- 22,500.00 12,607.37- 56.0- _____________ _____________ _____________ _____________ _____________TOTAL REVENUE 826,684.83 996,571.13 169,886.30 20.6 1,946,113.00 949,541.87- 48.8- ============= ============= ============= ============= =============

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PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================EXPENSES SOURCE OF SUPPLIES 50020 PURCHASED WATER 146,053.38 167,019.24 20,965.86 14.4 347,300.00 180,280.76- 51.9- 50030 MAINTENANCE-SOURCE OF SUPPLY 2,306.31 876.08 1,430.23- 62.0- 2,480.00 1,603.92- 64.7- _____________ _____________ _____________ _____________ _____________ TOTAL SOURCE OF SUPPLIES 148,359.69 167,895.32 19,535.63 13.2 349,780.00 181,884.68- 52.0- _____________ _____________ _____________ _____________ _____________ PUMPING 50110 UTILITIES-POWER FOR PUMPING 25,974.76 24,286.70 1,688.06- 6.5- 55,550.00 31,263.30- 56.3- 50120 MAINTENANCE-PUMPS & MOTORS 952.27 442.34 509.93- 53.5- 2,000.00 1,557.66- 77.9- 50130 MAINTENANCE-PUMP BUILDINGS 181.39 52.81 128.58- 70.9- 1,000.00 947.19- 94.7- _____________ _____________ _____________ _____________ _____________ TOTAL PUMPING 27,108.42 24,781.85 2,326.57- 8.6- 58,550.00 33,768.15- 57.7- _____________ _____________ _____________ _____________ _____________ WATER TREATMENT 50220 WATER TESTING & PURIFICATION 9,533.04 9,397.28 135.76- 1.4- 26,718.00 17,320.72- 64.8- _____________ _____________ _____________ _____________ _____________ TOTAL WATER TREATMENT 9,533.04 9,397.28 135.76- 1.4- 26,718.00 17,320.72- 64.8- _____________ _____________ _____________ _____________ _____________ TRANSMITTION AND DISTRIBUTION 50320 MAINTENANCE-TRANS. & DIST. MAINS 43.50 156.51 113.01 259.8 3,350.00 3,193.49- 95.3- 50330 MAINTENANCE-STORAGE TANKS/SITES 4,643.79 966.23 3,677.56- 79.2- 5,500.00 4,533.77- 82.4- 50340 MAINT.-FUEL STORAGE TANKS 133.33 797.91 664.58 498.4 2,700.00 1,902.09- 70.4- 50350 BLACKTOP & STREET REPAIRS 1,225.50 1,564.50 339.00 27.7 4,000.00 2,435.50- 60.9- 50360 FIRE HYDRANTS REPAIRS/MAINT. 0.00 4,166.03 4,166.03 0.0 4,600.00 433.97- 9.4- _____________ _____________ _____________ _____________ _____________ TOTAL TRANSMITTION AND DISTRIBUT 6,046.12 7,651.18 1,605.06 26.5 20,150.00 12,498.82- 62.0- _____________ _____________ _____________ _____________ _____________ CUSTOMERS' ACCOUNTS 50420 METERS AND SERVICES REPRS/MAINT. 1,016.14 0.00 1,016.14- 100.0- 950.00 950.00- 100.0- 50430 UNCOLLECTIBLE ACCOUNTS 1,031.25 2,606.52 1,575.27 152.8 0.00 2,606.52 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL CUSTOMERS' ACCOUNTS 2,047.39 2,606.52 559.13 27.3 950.00 1,656.52 174.4 _____________ _____________ _____________ _____________ _____________ SALARIES 50510 ADMINISTRATIVE SALARIES 25,422.61 27,411.61 1,989.00 7.8 55,208.00 27,796.39- 50.3- 50520 OPERATING SALARIES 166,801.95 188,259.23 21,457.28 12.9 356,397.00 168,137.77- 47.2- 50530 OFFICE SALARIES 120,044.71 128,786.28 8,741.57 7.3 247,108.00 118,321.72- 47.9- 50540 LABOR ALLOCATION 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL SALARIES 312,269.27 344,457.12 32,187.85 10.3 658,713.00 314,255.88- 47.7- _____________ _____________ _____________ _____________ _____________ DIRECTORS FEES 50610 DIRECTOR'S COMPENSATION FEES 1,099.90 950.19 149.71- 13.6- 2,850.00 1,899.81- 66.7- _____________ _____________ _____________ _____________ _____________ TOTAL DIRECTORS FEES 1,099.90 950.19 149.71- 13.6- 2,850.00 1,899.81- 66.7- _____________ _____________ _____________ _____________ _____________ OFFICE SUPPLIES 50710 CAR ALLOWANCE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

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PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ 50720 OFFICE SUPPLIES & MATERIALS 5,573.74 3,816.00 1,757.74- 31.5- 17,000.00 13,184.00- 77.6- 50730 OFFICE EQUIP. RENTS & LEASES 3,059.15 3,418.05 358.90 11.7 9,000.00 5,581.95- 62.0- 50740 DEPOSIT AT CENTRAL STORES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 50750 POSTAGE 10,225.31 11,062.88 837.57 8.2 27,547.00 16,484.12- 59.8- 50760 COMMUNITY RELATIONS 197.60 353.02 155.42 78.7 1,000.00 646.98- 64.7- 50780 PRINTING AND PUBLICATION 3,123.47 4,917.55 1,794.08 57.4 2,350.00 2,567.55 109.3 50790 WATER DEVELOPMENT EXPENSE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 50810 DEPOSITS OVER AND SHORT 20.08- 25.00- 4.92- 24.5 0.00 25.00- 0.0 50820 EQUIPMENT RENTAL 0.00 0.00 0.00 0.0 0.00 0.00 0.0 50830 COPIER/LEASE PURCHASE PAYMENTS 379.10 0.00 379.10- 100.0- 0.00 0.00 0.0 50840 OPENED EXPENSE ACCOUNT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL OFFICE SUPPLIES 22,538.29 23,542.50 1,004.21 4.5 56,897.00 33,354.50- 58.6- _____________ _____________ _____________ _____________ _____________ COMPUTER/TECH SUPPORT 50910 COMPUTER TECHNICAL SUPPORT 14,202.72 10,620.49 3,582.23- 25.2- 25,674.00 15,053.51- 58.6- _____________ _____________ _____________ _____________ _____________ TOTAL COMPUTER/TECH SUPPORT 14,202.72 10,620.49 3,582.23- 25.2- 25,674.00 15,053.51- 58.6- _____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, GAS/OIL 51010 GAS,FUEL & OIL 4,442.99 3,606.79 836.20- 18.8- 13,020.00 9,413.21- 72.3- _____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, GAS/OIL 4,442.99 3,606.79 836.20- 18.8- 13,020.00 9,413.21- 72.3- _____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, REPAIRS 51110 TRUCK REPAIR/MAINTENANCE 402.86 408.74 5.88 1.5 4,200.00 3,791.26- 90.3- 51120 TRACTOR & EQUIP. REPAIR/MAINT. 989.67 0.00 989.67- 100.0- 2,000.00 2,000.00- 100.0- _____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, REPAIRS 1,392.53 408.74 983.79- 70.6- 6,200.00 5,791.26- 93.4- _____________ _____________ _____________ _____________ _____________ UTILITIES 51210 UTILITIES-HEAT & LIGHTS 5,711.09 4,381.39 1,329.70- 23.3- 12,000.00 7,618.61- 63.5- _____________ _____________ _____________ _____________ _____________ TOTAL UTILITIES 5,711.09 4,381.39 1,329.70- 23.3- 12,000.00 7,618.61- 63.5- _____________ _____________ _____________ _____________ _____________ TELEPHONE 51310 TELEPHONE 2,827.83 2,434.94 392.89- 13.9- 4,560.00 2,125.06- 46.6- _____________ _____________ _____________ _____________ _____________ TOTAL TELEPHONE 2,827.83 2,434.94 392.89- 13.9- 4,560.00 2,125.06- 46.6- _____________ _____________ _____________ _____________ _____________ EMPLOYEE BENEFITS 51410 EMPLOYEE BENEFITS-GROUP INSUR. 33,060.44 39,042.85 5,982.41 18.1 97,376.00 58,333.15- 59.9- 51420 EMPLOYEE BENEFITS-PERS RETIRE. 88,769.72 106,965.89 18,196.17 20.5 205,025.00 98,059.11- 47.8- 51430 EMPLOYEE BENEFITS-UNIFORM ALLOW. 1,233.04 1,107.92 125.12- 10.1- 1,725.00 617.08- 35.8- _____________ _____________ _____________ _____________ _____________ TOTAL EMPLOYEE BENEFITS 123,063.20 147,116.66 24,053.46 19.5 304,126.00 157,009.34- 51.6- _____________ _____________ _____________ _____________ _____________ PAYROLL TAXES 51510 MEDICARE HOSPITAL INS. TAX 5,394.77 5,753.62 358.85 6.7 9,653.00 3,899.38- 40.4- _____________ _____________ _____________ _____________ _____________

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PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ TOTAL PAYROLL TAXES 5,394.77 5,753.62 358.85 6.7 9,653.00 3,899.38- 40.4- _____________ _____________ _____________ _____________ _____________ REPAIRS & MAINTENANCE 51610 OFFICE EQUIP.REPAIR/MAINTENANCE 451.62 0.00 451.62- 100.0- 2,100.00 2,100.00- 100.0- 51620 OFFICE EQUIP.MAINTENANCE AGRMTS. 1,672.00 1,672.00 0.00 0.0 1,700.00 28.00- 1.6- 51630 OFFICE JANITORIAL SERVICES 2,250.00 2,350.00 100.00 4.4 6,290.00 3,940.00- 62.6- 51640 GENERAL MAINTENANCE-STRUCTURES 944.61 321.71 622.90- 65.9- 2,250.00 1,928.29- 85.7- _____________ _____________ _____________ _____________ _____________ TOTAL REPAIRS & MAINTENANCE 5,318.23 4,343.71 974.52- 18.3- 12,340.00 7,996.29- 64.8- _____________ _____________ _____________ _____________ _____________ PERMITS 51710 PERMITS & FEES 11,597.31 9,952.64 1,644.67- 14.2- 20,404.00 10,451.36- 51.2- _____________ _____________ _____________ _____________ _____________ TOTAL PERMITS 11,597.31 9,952.64 1,644.67- 14.2- 20,404.00 10,451.36- 51.2- _____________ _____________ _____________ _____________ _____________ PROFESSIONAL SERVICES 51810 PROFESSIONAL SERVICES 39,183.33 45,968.40 6,785.07 17.3 65,300.00 19,331.60- 29.6- _____________ _____________ _____________ _____________ _____________ TOTAL PROFESSIONAL SERVICES 39,183.33 45,968.40 6,785.07 17.3 65,300.00 19,331.60- 29.6- _____________ _____________ _____________ _____________ _____________ DUES & SUBSCRIPTIONS 51910 MEMBERSHIPS & SUBSCRIPTIONS 4,693.00 2,864.63 1,828.37- 39.0- 4,950.00 2,085.37- 42.1- _____________ _____________ _____________ _____________ _____________ TOTAL DUES & SUBSCRIPTIONS 4,693.00 2,864.63 1,828.37- 39.0- 4,950.00 2,085.37- 42.1- _____________ _____________ _____________ _____________ _____________ MISC SUPPLIES 52010 MISCELLANEOUS SUPPLIES/EXPENSES 1,337.90 569.52 768.38- 57.4- 1,700.00 1,130.48- 66.5- _____________ _____________ _____________ _____________ _____________ TOTAL MISC SUPPLIES 1,337.90 569.52 768.38- 57.4- 1,700.00 1,130.48- 66.5- _____________ _____________ _____________ _____________ _____________ EDUCATIONAL PROGRAMS 52110 EDUCATION & SEMINARS 1,339.76 1,761.31 421.55 31.5 2,500.00 738.69- 29.5- _____________ _____________ _____________ _____________ _____________ TOTAL EDUCATIONAL PROGRAMS 1,339.76 1,761.31 421.55 31.5 2,500.00 738.69- 29.5- _____________ _____________ _____________ _____________ _____________ INSURANCE 52210 LIABILITY INSURANCE 20,504.04 21,293.26 789.22 3.8 23,663.00 2,369.74- 10.0- 52220 WORKER'S COMPENSATION INSURANCE 14,176.30 14,888.53 712.23 5.0 15,000.00 111.47- 0.7- 52230 UNEMPLOYMENT BENEFIT PAYMENTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL INSURANCE 34,680.34 36,181.79 1,501.45 4.3 38,663.00 2,481.21- 6.4- _____________ _____________ _____________ _____________ _____________ RADIO MAINTENANCE & REPAIR 52310 RADIO REPAIR/MAINTENANCE 1,392.70 0.00 1,392.70- 100.0- 100.00 100.00- 100.0- _____________ _____________ _____________ _____________ _____________ TOTAL RADIO MAINTENANCE & REPAIR 1,392.70 0.00 1,392.70- 100.0- 100.00 100.00- 100.0- _____________ _____________ _____________ _____________ _____________ MISCELLANEOUS 52410 SMALL TOOLS 100.77 79.93 20.84- 20.7- 750.00 670.07- 89.3-

52



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ 52420 SAFETY CLOTHING & DEVICES 655.75 377.25 278.50- 42.5- 1,810.00 1,432.75- 79.2- 52430 SAFETY EQUIPMENT 0.00 0.00 0.00 0.0 650.00 650.00- 100.0- 52440 MILEAGE & TRAVEL 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52450 HARRIS PROP.-DEVELOP.FUND 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS 756.52 457.18 299.34- 39.6- 3,210.00 2,752.82- 85.8- _____________ _____________ _____________ _____________ _____________ DEPRECIATION 52510 DEPRECIATION 93,695.30 113,817.01 20,121.71 21.5 225,000.00 111,182.99- 49.4- _____________ _____________ _____________ _____________ _____________ TOTAL DEPRECIATION 93,695.30 113,817.01 20,121.71 21.5 225,000.00 111,182.99- 49.4- _____________ _____________ _____________ _____________ _____________ GENERAL ALLOCATION 52610 TRANSFERS IN AND OUT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52620 INTERDEPARTMENTAL REIMBURSEMENTS 28,211.80- 33,939.96- 5,728.16- 20.3 68,512.00- 34,572.04 50.5- 52630 TRANSFERS IN AND OUT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52640 OVERHEAD ALLOCATION 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL GENERAL ALLOCATION 28,211.80- 33,939.96- 5,728.16- 20.3 68,512.00- 34,572.04 50.5- _____________ _____________ _____________ _____________ _____________ LOSS ON ASSETS - WATER TOTAL LOSS ON ASSETS - WATER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ INTEREST EXPENSE - WATER 52810 INTEREST ON WATER BONDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52820 INTEREST EXPENSE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52830 AMMORITIZATION BOND ISSUE COSTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL INTEREST EXPENSE - WATER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ COST OF ASSESSING AVAILABILITY C 52910 COST OF ASSESSING AVAILAB. CHGS. 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL COST OF ASSESSING AVAILABI 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL WATER EXPENSES 851,819.84 937,580.82 85,760.98 10.1 1,855,496.00 917,915.18- 49.5- ============= ============= ============= ============= =============

TOTAL EXPENSES 851,819.84 937,580.82 85,760.98 10.1 1,855,496.00 917,915.18- 49.5- ============= ============= ============= ============= =============

NET INCOME (LOSS) 25,135.01- 58,990.31 84,125.32 334.7- 90,617.00 31,626.69- 34.9- ============= ============= ============= ============= =============

53


03 - WASTEWATER DEPARTMENT

PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================REVENUE CHARGES FOR SVCS - SEWER 40410 SEWER SERVICE CHARGES (RES.) 492,224.05 579,174.66 86,950.61 17.7 1,166,043.00 586,868.34- 50.3- 40420 SEWER SERVICE CHARGES (COMM.) 9,731.61 11,906.28 2,174.67 22.3 24,030.00 12,123.72- 50.5- 40430 RES.SEWER USAGE CHG 45,658.85 43,775.49 1,883.36- 4.1- 105,651.00 61,875.51- 58.6- 40440 COMMERCIAL SEWER USAGE CHARGE 3,578.99 3,552.47 26.52- 0.7- 9,665.00 6,112.53- 63.2- 40450 COST OF SALES-SEWER 0.00 4,242.10 4,242.10 0.0 0.00 4,242.10 0.0 40455 AVAILIBILITY CHARGES-SEWER 2,422.08 13,980.40 11,558.32 477.2 14,000.00 19.60- 0.1- 40460 SCE DEMAND RESPONSE PROGRAM 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40470 O&M PAYMENTS-ARROWBEAR CWD 3,808.01- 0.00 3,808.01 100.0- 112,048.00 112,048.00- 100.0- 40480 O&M PAYMENTS-CSA 79 40,869.80 0.00 40,869.80- 100.0- 130,722.00 130,722.00- 100.0- 40490 SEWER BOND PAYMENT-ARROWBEAR CWD 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40510 GAIN OR LOSS ON ASSETS-SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40520 SCE ENERNOC CA DEMAND RESPONSE 1,042.99 0.00 1,042.99- 100.0- 3,500.00 3,500.00- 100.0- 40530 CAPITAL PAYMENTS-ARROWBEAR CWD 0.00 0.00 0.00 0.0 26,715.00 26,715.00- 100.0- 40540 CAPITAL PAYMENTS-CSA 79 0.00 0.00 0.00 0.0 39,045.00 39,045.00- 100.0- 40550 LEACHATE LOADS 5,121.48 2,620.56 2,500.92- 48.8- 0.00 2,620.56 0.0 40560 CSA 79 ODOR CONTROL REIMB 0.00 0.00 0.00 0.0 8,700.00 8,700.00- 100.0- 40570 LEACHATE RESERVES CAPITAL PROJ 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40580 WPCP MODIFICATION LOAN-ABPCWD 23,164.69 0.00 23,164.69- 100.0- 0.00 0.00 0.0 40590 WPCP MODIFICATION LOAN- CSA-79 34,822.56 34,822.56 0.00 0.0 0.00 34,822.56 0.0 40610 WPCP MODIFICATION LOAN 50,662.49 53,192.30 2,529.81 5.0 105,758.00 52,565.70- 49.7- 40620 GAIN/LOSS SALE OF ASSETS - SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40630 INFRASTRUCTURE R&R FEES 0.00 39,220.32 39,220.32 0.0 78,000.00 38,779.68- 49.7- _____________ _____________ _____________ _____________ _____________ TOTAL CHARGES FOR SVCS - SEWER 705,491.58 786,487.14 80,995.56 11.5 1,823,877.00 1,037,389.86- 56.9- _____________ _____________ _____________ _____________ _____________ OPER GRANTS & COTNRIB - SEWER 40910 SEWER GRANT FUNDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL OPER GRANTS & COTNRIB - SE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ CAPITAL GRANTS & CONTRIB - SEWER 41210 SEWER FAC. CAPACITY CHG 0.00 11,292.00 11,292.00 0.0 130,646.00 119,354.00- 91.4- 41220 SEWER CONNECTION FEES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41230 HOT TAPS & DUMPING 500.00 1,258.00 758.00 151.6 1,500.00 242.00- 16.1- 41250 SEWER PROPERTY CONTRIBUTION 3,607.52 0.00 3,607.52- 100.0- 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL CAPITAL GRANTS & CONTRIB - 4,107.52 12,550.00 8,442.48 205.5 132,146.00 119,596.00- 90.5- _____________ _____________ _____________ _____________ _____________ TOTAL REVENUES - CAPITAL GRANTS 709,599.10 799,037.14 89,438.04 12.6 1,956,023.00 1,156,985.86- 59.1- _____________ _____________ _____________ _____________ _____________ PROPERTY TAXES (BUSINESS TYPE AC 41420 PROPERTY TAXES-SEWER BONDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41430 PROPERTY TAXES-SEWER DEPARTMENT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 TOTAL PROPERTY TAXES (BUSINESS T 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - PROPERTY TAXES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________

54



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ INVESTMENT EARNINGS (BUSINESS TY 41610 INTEREST INCOME WASTEWATER SEWER 5,058.78- 4,621.78 9,680.56 191.4- 22,000.00 17,378.22- 79.0- TOTAL INVESTMENT EARNINGS (BUSIN 5,058.78- 4,621.78 9,680.56 191.4- 22,000.00 17,378.22- 79.0- _____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - INVESTMENT EARNI 5,058.78- 4,621.78 9,680.56 191.4- 22,000.00 17,378.22- 79.0- _____________ _____________ _____________ _____________ _____________ GEN REV - LEASING REVENUE LEASING REVENUES (BUSINESS TYPE 41740 RENTAL & LEASING OF PROPERTY - S 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL LEASING REVENUES (BUSINESS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - LEASING REVENUE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ GEN REV - MISCELLANEOUS 41820 MISCELLANEOUS INCOME-SEWER 0.00 5,855.90 5,855.90 0.0 0.00 5,855.90 0.0 41840 INTERFUND TRANSFER SEWER 0.00 360,000.00 360,000.00 0.0 0.00 360,000.00 0.0 TOTAL MISCELLANEOUS REVENUES (BU 0.00 365,855.90 365,855.90 0.0 0.00 365,855.90 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - MISCELLANEOUS 0.00 365,855.90 365,855.90 0.0 0.00 365,855.90 0.0 _____________ _____________ _____________ _____________ _____________TOTAL REVENUE 704,540.32 1,169,514.82 464,974.50 66.0 1,978,023.00 808,508.18- 40.9- ============= ============= ============= ============= =============

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809,514.82

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Current YTD: 1,169,514.82 + Interfund transfer: 360,000.00 - --------------- Corrected YTD Revenue: 809,514.82 * Variance: 464,974.50 + 360,000.00 - --------------- Adjusted variance: 104,974.50 * 104,974.50 / 704,540.32 = --------------- 15% higher than PYTD Revenue <== 0.15 *

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Annual Budget: 1,978,023.00 / 2.00 = --------------- YTD Budget: 989,011.50 * 989,011.50 + Current YTD Revenue: 809,514.82 - --------------- Variance: 179,496.68 * 179,496.68 / 989,011.50 = --------------- 18% lower than budget<== 0.18 *

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PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================EXPENSES SEWER ENTERPRISE SEWAGE COLLECTION 55010 REPAIR/MAINT. COLLECTION SYSTEM 35,564.04 37,540.30 1,976.26 5.6 64,050.00 26,509.70- 41.4- 55010.90 SEWER INTERCEPTOR MAINTENANCE 3,385.77 7,124.20 3,738.43 110.4 5,000.00 2,124.20 42.5 55020 REPAIR/MAINTENANCE LIFT STATIONS 30,123.23 26,862.80 3,260.43- 10.8- 39,844.00 12,981.20- 32.6- 55030 LEACHATE SPEC PURPOSE REPAIR/MNT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL SEWAGE COLLECTION 69,073.04 71,527.30 2,454.26 3.6 108,894.00 37,366.70- 34.3- _____________ _____________ _____________ _____________ _____________ SEWAGE TREATMENT 55110.90 OPERATING SUPPLIES & MATERIALS 917.60 1,753.97 836.37 91.1 4,500.00 2,746.03- 61.0- 55120 UTILITIES-LIFT STATIONS 9,203.12 10,355.77 1,152.65 12.5 27,192.00 16,836.23- 61.9- 55130.90 UTILITIES-JOINT USE FACILITIES 46,310.58 55,760.61 9,450.03 20.4 108,000.00 52,239.39- 48.4- 55140.90 WASTEWATER TESTING & ANALYSIS 2,161.48 2,817.43 655.95 30.3 4,792.00 1,974.57- 41.2- _____________ _____________ _____________ _____________ _____________ TOTAL SEWAGE TREATMENT 58,592.78 70,687.78 12,095.00 20.6 144,484.00 73,796.22- 51.1- _____________ _____________ _____________ _____________ _____________ SEWER TREATMENT R&M 55210.90 MAINTENANCE PLT.STRUCTURE/GROUND 993.01 4.09 988.92- 99.6- 9,500.00 9,495.91- 100.0- 55220 REPAIR/MAINT. LIFT STATION ROADS 0.00 0.00 0.00 0.0 4,000.00 4,000.00- 100.0- 55230.90 REPAIR/MAINTENANCE PLANT ROAD 0.00 0.00 0.00 0.0 10,000.00 10,000.00- 100.0- 55240.90 REPAIRS/MAINT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55250.90 REPAIR/MAINT. PLANT EQUIPMENT 34,241.90 17,189.15 17,052.75- 49.8- 40,100.00 22,910.85- 57.1- 55260.90 EFFLUENT DISPOSAL 0.00 0.00 0.00 0.0 6,000.00 6,000.00- 100.0- 55270.90 SOLIDS HANDLING 52,186.83 20,509.72 31,677.11- 60.7- 52,400.00 31,890.28- 60.9- 55280.90 SPEC.PURPOSE EQUIP.REPAIR/MAINT. 0.00 162.53 162.53 0.0 500.00 337.47- 67.5- _____________ _____________ _____________ _____________ _____________ TOTAL SEWER TREATMENT R&M 87,421.74 37,865.49 49,556.25- 56.7- 122,500.00 84,634.51- 69.1- _____________ _____________ _____________ _____________ _____________ SALARIES 55310 ADMINISTRATIVE SALARIES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55320.90 ADMINISTRATIVE SALARIES 25,024.03 28,393.76 3,369.73 13.5 55,208.00 26,814.24- 48.6- 55330 OPERATING SALARIES 127,803.42 133,762.80 5,959.38 4.7 270,793.00 137,030.20- 50.6- 55340.90 OPERATING SALARIES 118,212.29 132,084.06 13,871.77 11.7 291,650.00 159,565.94- 54.7- 55350 LABOR ALLOCATION-SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL SALARIES 271,039.74 294,240.62 23,200.88 8.6 617,651.00 323,410.38- 52.4- _____________ _____________ _____________ _____________ _____________ DIRECTORS FEES 55410.90 DIRECTOR'S COMPENSATION FEES 1,099.90 949.89 150.01- 13.6- 2,850.00 1,900.11- 66.7- _____________ _____________ _____________ _____________ _____________ TOTAL DIRECTORS FEES 1,099.90 949.89 150.01- 13.6- 2,850.00 1,900.11- 66.7- _____________ _____________ _____________ _____________ _____________ OFFICE SUPPLIES 55510.90 DEPOSIT AT CENTRAL STORES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55520 UNEMPLOY.BENEFIT PAYMENTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55530.90 UNEMPLOYMENT BENEFIT PAYMENTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55540 POSTAGE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

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PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ 55550.90 POSTAGE 0.00 0.00 0.00 0.0 400.00 400.00- 100.0- 55560.90 COMMUNITY RELATIONS 197.60 330.60 133.00 67.3 600.00 269.40- 44.9- 55570 PRINTING & PUBLICATION 107.70 0.00 107.70- 100.0- 500.00 500.00- 100.0- 55580.90 MILEAGE & TRAVEL 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55590 CITY NAT.BNK--FILTR.PROJ.LOAN 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55610 HARRIS PROP.-DEVELOP FUND 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ 55620 OFFICE SUPPLIES 0.00 110.12 110.12 0.0 600.00 489.88- 81.6- _____________ _____________ _____________ _____________ _____________ TOTAL OFFICE SUPPLIES 305.30 440.72 135.42 44.4 2,100.00 1,659.28- 79.0- _____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, REPAIRS 55710 GAS,FUEL & OIL 2,999.79 2,706.88 292.91- 9.8- 6,180.00 3,473.12- 56.2- 55720.90 GAS,FUEL & OIL 3,921.14 2,977.94 943.20- 24.1- 4,850.00 1,872.06- 38.6- 55730 TRUCK REPAIR/MAINTENANCE 5,131.47 475.16 4,656.31- 90.7- 3,750.00 3,274.84- 87.3- 55740.90 TRUCK REPAIR/MAINTENANCE 1,808.71 330.07 1,478.64- 81.8- 3,325.00 2,994.93- 90.1- 55750 MISCELLANEOUS EQUIP.REPAIR/MAINT 1,247.60 40.91 1,206.69- 96.7- 820.00 779.09- 95.0- 55760.90 MISCELLANEOUS EQUIP.REPAIR/MAINT 1,145.47 24.65 1,120.82- 97.8- 2,000.00 1,975.35- 98.8- _____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, REPAIRS 16,254.18 6,555.61 9,698.57- 59.7- 20,925.00 14,369.39- 68.7- _____________ _____________ _____________ _____________ _____________ TELEPHONE 55820.90 TELEPHONE 2,769.03 1,416.16 1,352.87- 48.9- 3,786.00 2,369.84- 62.6- _____________ _____________ _____________ _____________ _____________ TOTAL TELEPHONE 2,769.03 1,416.16 1,352.87- 48.9- 3,786.00 2,369.84- 62.6- _____________ _____________ _____________ _____________ _____________ EMPLOYEE BENEFITS 55910 EMPLOYEE BENEFITS-GROUP INSUR. 15,513.79 16,700.45 1,186.66 7.6 40,932.00 24,231.55- 59.2- 55920.90 EMPLOYEE BENEFITS-GROUP INSUR. 12,731.30 14,099.29 1,367.99 10.7 40,933.00 26,833.71- 65.6- 55930 EMPLOYEE BENEFITS-PERS RETIRE. 31,064.14 43,681.87 12,617.73 40.6 87,067.00 43,385.13- 49.8- 55940.90 EMPLOYEE BENEFITS-PERS RETIRE. 39,837.27 49,196.82 9,359.55 23.5 101,897.00 52,700.18- 51.7- 55950.90 EMPLOYEE BENEFITS-UNIFORM ALLOW. 2,200.96 1,897.28 303.68- 13.8- 2,415.00 517.72- 21.4- _____________ _____________ _____________ _____________ _____________ TOTAL EMPLOYEE BENEFITS 101,347.46 125,575.71 24,228.25 23.9 273,244.00 147,668.29- 54.0- _____________ _____________ _____________ _____________ _____________ PAYROLL TAXES 56010.90 MEDICARE HOSPITAL INS. TAX 3,603.94 3,790.47 186.53 5.2 8,956.00 5,165.53- 57.7- _____________ _____________ _____________ _____________ _____________ TOTAL PAYROLL TAXES 3,603.94 3,790.47 186.53 5.2 8,956.00 5,165.53- 57.7- _____________ _____________ _____________ _____________ _____________ REPAIRS & MAINTENANCE 56110.90 RADIO REPAIR/MAINTENANCE 281.25 0.00 281.25- 100.0- 100.00 100.00- 100.0- TOTAL REPAIRS & MAINTENANCE 281.25 0.00 281.25- 100.0- 100.00 100.00- 100.0- _____________ _____________ _____________ _____________ _____________ PERMITS 56210 PERMITS & FEES 2,319.23 4,779.96 2,460.73 106.1 9,257.00 4,477.04- 48.4- 56220.90 PERMITS & FEES 22,652.78 23,980.85 1,328.07 5.9 28,684.00 4,703.15- 16.4- _____________ _____________ _____________ _____________ _____________ TOTAL PERMITS 24,972.01 28,760.81 3,788.80 15.2 37,941.00 9,180.19- 24.2- _____________ _____________ _____________ _____________ _____________

57



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ PROFESSIONAL SERVICES 56310 PROFESSIONAL SERVICES COLLECTION 8,301.40 833.95 7,467.45- 90.0- 2,475.00 1,641.05- 66.3- 56320.90 PROFESSIONAL SERVICES 27,866.51 32,841.35 4,974.84 17.9 58,284.00 25,442.65- 43.7- _____________ _____________ _____________ _____________ _____________ TOTAL PROFESSIONAL SERVICES 36,167.91 33,675.30 2,492.61- 6.9- 60,759.00 27,083.70- 44.6- _____________ _____________ _____________ _____________ _____________ DUES & SUBSCRIPTIONS 56410.90 MEMBERSHIPS & SUBSCRIPTIONS 5,315.31 4,786.04 529.27- 10.0- 11,520.00 6,733.96- 58.5- _____________ _____________ _____________ _____________ _____________ TOTAL DUES & SUBSCRIPTIONS 5,315.31 4,786.04 529.27- 10.0- 11,520.00 6,733.96- 58.5- _____________ _____________ _____________ _____________ _____________ MISC SUPPLIES 56510 SMALL TOOLS 1,081.68 4,359.90 3,278.22 303.1 4,550.00 190.10- 4.2- 56520.90 SMALL TOOLS 1,603.96 446.20 1,157.76- 72.2- 1,500.00 1,053.80- 70.3- 56530 SAFETY CLOTHING & DEVICES 763.57 567.21 196.36- 25.7- 1,593.00 1,025.79- 64.4- 56540.90 SAFETY CLOTHING & DEVICES 1,076.00 579.31 496.69- 46.2- 2,043.00 1,463.69- 71.6- 56550 SAFETY EQUIPMENT 336.10 0.00 336.10- 100.0- 1,350.00 1,350.00- 100.0- 56560.90 SAFETY EQUIPMENT 116.94 647.18 530.24 453.4 1,500.00 852.82- 56.9- _____________ _____________ _____________ _____________ _____________ TOTAL MISC SUPPLIES 4,978.25 6,599.80 1,621.55 32.6 12,536.00 5,936.20- 47.4- _____________ _____________ _____________ _____________ _____________ EDUCATIONAL PROGRAMS 56610 EDUCATION & SEMINARS 210.01 389.84 179.83 85.6 1,000.00 610.16- 61.0- 56620.90 EDUCATION & SEMINARS 458.42 39.20 419.22- 91.4- 3,300.00 3,260.80- 98.8- _____________ _____________ _____________ _____________ _____________ TOTAL EDUCATIONAL PROGRAMS 668.43 429.04 239.39- 35.8- 4,300.00 3,870.96- 90.0- _____________ _____________ _____________ _____________ _____________ INSURANCE 56710.90 LIABILITY INSURANCE 21,671.32 23,155.76 1,484.44 6.8 23,663.00 507.24- 2.1- 56720 WORKER'S COMPENSATION INSURANCE 12,052.08 13,047.82 995.74 8.3 12,185.00 862.82 7.1 56730.90 WORKER'S COMPENSATION INSURANCE 11,467.20 14,283.13 2,815.93 24.6 13,830.00 453.13 3.3 _____________ _____________ _____________ _____________ _____________ TOTAL INSURANCE 45,190.60 50,486.71 5,296.11 11.7 49,678.00 808.71 1.6 _____________ _____________ _____________ _____________ _____________ DEPRECIATION 56810 DEPRECIATION-SEWER 166,176.20 213,133.64 46,957.44 28.3 400,000.00 186,866.36- 46.7- _____________ _____________ _____________ _____________ _____________ TOTAL DEPRECIATION 166,176.20 213,133.64 46,957.44 28.3 400,000.00 186,866.36- 46.7- _____________ _____________ _____________ _____________ _____________ GENERAL ALLOCATION 56910.90 OFFICE REIMBURSEMENT 12,061.45 14,821.98 2,760.53 22.9 29,644.00 14,822.02- 50.0- 56920 LABOR ALLOCATION-SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL GENERAL ALLOCATION 12,061.45 14,821.98 2,760.53 22.9 29,644.00 14,822.02- 50.0- _____________ _____________ _____________ _____________ _____________ LOSS ON ASSETS - SEWER TOTAL LOSS ON ASSETS - SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ INTEREST EXPENSE - SEWER

58



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ 57110 INTEREST ON LONG TERM DEBT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 57120 INTEREST EXPENSE 7,184.42 12,344.50 5,160.08 71.8 22,750.00 10,405.50- 45.7- _____________ _____________ _____________ _____________ _____________ TOTAL INTEREST EXPENSE - SEWER 7,184.42 12,344.50 5,160.08 71.8 22,750.00 10,405.50- 45.7- _____________ _____________ _____________ _____________ _____________ COST OF ASSESSING AVAILABILITY C 57210 COST OF ASSESSING AVAILAB. CHGS. 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL COST OF ASSESSING AVAILABI 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL SEWER ENTERPRISE 914,502.94 978,087.57 63,584.63 7.0 1,934,618.00 956,530.43- 49.4- ============= ============= ============= ============= =============

TOTAL EXPENSES 914,502.94 978,087.57 63,584.63 7.0 1,934,618.00 956,530.43- 49.4- ============= ============= ============= ============= =============

NET INCOME (LOSS) 209,962.62- 191,427.25 401,389.87 191.2- 43,405.00 148,022.25 341.0 ============= ============= ============= ============= =============

59


04 - AMBULANCE DEPARTMENT

PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================REVENUE CHARGES FOR SVC - AMBULANCE 40310 AMBULANCE SERVICE FEES 452,169.33 530,519.45 78,350.12 17.3 750,000.00 219,480.55- 29.3- 40320 AMBULANCE SERVICE FEES (DIV. 2) 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40330 AMBULANCE LATE FEES 1,950.00 2,700.00 750.00 38.5 4,000.00 1,300.00- 32.5- 40340 AMBULANCE CONTRACTURAL ALLOWANCE 178,015.80- 212,079.27- 34,063.47- 19.1 230,000.00- 17,920.73 7.8- _____________ _____________ _____________ _____________ _____________ TOTAL CHARGES FOR SVC - AMBULANC 276,103.53 321,140.18 45,036.65 16.3 524,000.00 202,859.82- 38.7- _____________ _____________ _____________ _____________ _____________ GEN REV - MISCELLANEOUS MISCELLANEOUS REVENUES (BUSINESS 41830 INTERFUND TRANSFER-AMBULANCE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41920 MISC INCOME - AMBULANCE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS REVENUES (BU 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - MISCELLANEOUS 276,103.53 321,140.18 45,036.65 16.3 524,000.00 202,859.82- 38.7- _____________ _____________ _____________ _____________ _____________TOTAL REVENUE 276,103.53 321,140.18 45,036.65 16.3 524,000.00 202,859.82- 38.7- ============= ============= ============= ============= =============

60



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================EXPENSES AMBULANCE ENTERPRISE CUSTOMERS' ACCOUNTS 60010 UNCOLLECTIBLE ACCOUNTS 21,309.47 1.60- 21,311.07- 100.0- 0.00 1.60- 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL CUSTOMERS' ACCOUNTS 21,309.47 1.60- 21,311.07- 100.0- 0.00 1.60- 0.0 _____________ _____________ _____________ _____________ _____________ SALARIES 60110 ADMINSTRATIVE SALARIES 12,515.88 13,709.99 1,194.11 9.5 27,604.00 13,894.01- 50.3- 60120 OPERATING SALARIES-AMBULANCE 29,674.73 42,740.72 13,065.99 44.0 266,500.00 223,759.28- 84.0- _____________ _____________ _____________ _____________ _____________ TOTAL SALARIES 42,190.61 56,450.71 14,260.10 33.8 294,104.00 237,653.29- 80.8- _____________ _____________ _____________ _____________ _____________ OFFICE SUPPLIES 60210 OFFICE SALARIES REIMBURSEMENT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 60220 STATION & OFFICE SUPPLIES 65.59 0.00 65.59- 100.0- 1,000.00 1,000.00- 100.0- 60240 POSTAGE 0.00 0.00 0.00 0.0 840.00 840.00- 100.0- _____________ _____________ _____________ _____________ _____________ TOTAL OFFICE SUPPLIES 65.59 0.00 65.59- 100.0- 1,840.00 1,840.00- 100.0- _____________ _____________ _____________ _____________ _____________ COMPUTER/TECH SUPPORT 60310 SEC.PAC.CAP.MARKETS GRP-COMPUTER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL COMPUTER/TECH SUPPORT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, GAS/OIL 60410 GAS,FUEL & OIL 5,615.74 4,319.73 1,296.01- 23.1- 13,794.00 9,474.27- 68.7- _____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, GAS/OIL 5,615.74 4,319.73 1,296.01- 23.1- 13,794.00 9,474.27- 68.7- _____________ _____________ _____________ _____________ _____________ TELEPHONE 60510 TELEPHONE 1,209.21 570.02 639.19- 52.9- 1,800.00 1,229.98- 68.3- _____________ _____________ _____________ _____________ _____________ TOTAL TELEPHONE 1,209.21 570.02 639.19- 52.9- 1,800.00 1,229.98- 68.3- _____________ _____________ _____________ _____________ _____________ REPAIRS & MAINTENANCE 60610 VEHICLE REPAIR/MAINTENANCE 3,189.14 4,442.42 1,253.28 39.3 7,350.00 2,907.58- 39.6- 60630 SPEC.PURPOSE EQUIP.REPAIR/MAINT. 765.00 930.52 165.52 21.6 5,975.00 5,044.48- 84.4- _____________ _____________ _____________ _____________ _____________ TOTAL REPAIRS & MAINTENANCE 3,954.14 5,372.94 1,418.80 35.9 13,325.00 7,952.06- 59.7- _____________ _____________ _____________ _____________ _____________ PERMITS 60710 PERMITS & FEES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL PERMITS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ PROFESSIONAL SERVICES 60810 PROFESSIONAL SERVICES 13,232.69 15,192.91 1,960.22 14.8 25,425.00 10,232.09- 40.2- _____________ _____________ _____________ _____________ _____________

61



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ TOTAL PROFESSIONAL SERVICES 13,232.69 15,192.91 1,960.22 14.8 25,425.00 10,232.09- 40.2- _____________ _____________ _____________ _____________ _____________ DUES & SUBSCRIPTIONS 60910 MEMBERSHIPS & SUBSCRIPTIONS 1,224.88 1,422.75 197.87 16.2 1,200.00 222.75 18.6 _____________ _____________ _____________ _____________ _____________ TOTAL DUES & SUBSCRIPTIONS 1,224.88 1,422.75 197.87 16.2 1,200.00 222.75 18.6 _____________ _____________ _____________ _____________ _____________ MISC SUPPLIES 61010 MEDICAL SUPPLIES 7,023.35 5,682.98 1,340.37- 19.1- 9,250.00 3,567.02- 38.6- _____________ _____________ _____________ _____________ _____________ TOTAL MISC SUPPLIES 7,023.35 5,682.98 1,340.37- 19.1- 9,250.00 3,567.02- 38.6- _____________ _____________ _____________ _____________ _____________ INSURANCE 61110 LIABILITY INSURANCE 7,786.35 8,180.91 394.56 5.1 8,410.00 229.09- 2.7- 61130 PROFESSIONAL INSURANCE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL INSURANCE 7,786.35 8,180.91 394.56 5.1 8,410.00 229.09- 2.7- _____________ _____________ _____________ _____________ _____________ MISCELLANEOUS 61210 MISCELLANEOUS SUPPLIES/EXPENSES 120.00 0.00 120.00- 100.0- 1,500.00 1,500.00- 100.0- 61230 LA SALLE BANK-PROM. NOTE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS 120.00 0.00 120.00- 100.0- 1,500.00 1,500.00- 100.0- _____________ _____________ _____________ _____________ _____________ DEPRECIATION 61310 DEPRECIATION-AMBULANCE 12,383.55 14,710.46 2,326.91 18.8 32,469.00 17,758.54- 54.7- _____________ _____________ _____________ _____________ _____________ TOTAL DEPRECIATION 12,383.55 14,710.46 2,326.91 18.8 32,469.00 17,758.54- 54.7- _____________ _____________ _____________ _____________ _____________ GENERAL ALLOCATION 61410 OFFICE SALARIES REIMB. 2,905.40 3,706.50 801.10 27.6 7,413.00 3,706.50- 50.0- _____________ _____________ _____________ _____________ _____________ TOTAL GENERAL ALLOCATION 2,905.40 3,706.50 801.10 27.6 7,413.00 3,706.50- 50.0- _____________ _____________ _____________ _____________ _____________ INTEREST EXPENSE - AMBULANCE 61510 INTEREST EXPENSE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL INTEREST EXPENSE - AMBULAN 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL AMBULANCE EXPENSE 119,020.98 115,608.31 3,412.67- 2.9- 410,530.00 294,921.69- 71.8- ============= ============= ============= ============= =============

TOTAL EXPENSES 119,020.98 115,608.31 3,412.67- 2.9- 410,530.00 294,921.69- 71.8- ============= ============= ============= ============= =============

NET INCOME (LOSS) 157,082.55 205,531.87 48,449.32 30.8 113,470.00 92,061.87 81.1 ============= ============= ============= ============= =============

62


05 - FIRE DEPARTMENT

PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================REVENUE CHARGES FOR SVCS - FIRE 40010 AVAILIBILITY CHARGE- FIRE 110,798.67 106,350.11 4,448.56- 4.0- 200,000.00 93,649.89- 46.8- 40020 GAIN OR LOSS OF ASSETS-FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40030 HAZARD ABATEMENT PROGRAM 8,907.00 5,593.00 3,314.00- 37.2- 17,500.00 11,907.00- 68.0- 40040 MISCELLANEOUS INCOME - FIRE 26,904.57 217.00 26,687.57- 99.2- 3,000.00 2,783.00- 92.8- 40050 FIRE PLAN CHECK 375.00 525.00 150.00 40.0 1,200.00 675.00- 56.3- 40060 AUGMENTATION FUNDS-FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL CHARGES FOR SVCS - FIRE 146,985.24 112,685.11 34,300.13- 23.3- 221,700.00 109,014.89- 49.2- _____________ _____________ _____________ _____________ _____________ OPER GRANTS & CONTRIB - FIRE 40710 FIRE GRANT FUNDS 4,294.41 15,707.17 11,412.76 265.8 10,000.00 5,707.17 57.1 40720 FD CONTRIBUTION FROM COMMUNITY 2,000.00 2,000.00 0.00 0.0 2,500.00 500.00- 20.0- _____________ _____________ _____________ _____________ _____________ TOTAL OPER GRANTS & CONTRIB - FI 6,294.41 17,707.17 11,412.76 181.3 12,500.00 5,207.17 41.7 _____________ _____________ _____________ _____________ _____________ CAPITAL GRANTS & CONTRIB - FIRE 41010 PROPERTY CONTRIBUTIONS-FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 TOTAL CAPITAL GRANTS & CONTRIB - 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ PROPERTY TAXES ((GA) ACTIVITIES) 41310 PROPERTY TAX-FIRE DEPARTMENT 734,249.61 697,031.09 37,218.52- 5.1- 1,400,000.00 702,968.91- 50.2- _____________ _____________ _____________ _____________ _____________ TOTAL PROPERTY TAXES ((GA) ACTIV 734,249.61 697,031.09 37,218.52- 5.1- 1,400,000.00 702,968.91- 50.2- _____________ _____________ _____________ _____________ _____________ INVESTMENT EARNINGS ((GA) ACTIVI 41510 INTEREST INCOME FIRE DEPARTMENT 128.91 186.86 57.95 45.0 1,500.00 1,313.14- 87.5- _____________ _____________ _____________ _____________ _____________ TOTAL INVESTMENT EARNINGS ((GA) 128.91 186.86 57.95 45.0 1,500.00 1,313.14- 87.5- _____________ _____________ _____________ _____________ _____________ 41840 INTERFUND TRANSFER 0.00 360,000.00- 360,000.00- 0.0 0.00 360,000.00- 0.0TOTAL REVENUE 887,658.17 827,610.23 60,047.94- 6.8- 1,635,700.00 808,089.77- 49.4-

63

Sunny

Line



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================EXPENSES FIRE ENTERPRISE SPECIALIZED EXPENSES 62010 MEDICAL SUPPLIES 768.09 1,926.81 1,158.72 150.9 7,400.00 5,473.19- 74.0- _____________ _____________ _____________ _____________ _____________ TOTAL SPECIALIZED EXPENSES 768.09 361,926.81 361,158.72 20.4 7,400.00 354,526.81 790.9 _____________ _____________ _____________ _____________ _____________ SAFETY/UNIFORMS 62110 EMPLOYEE BENEFITS-UNIFORM ALLOW. 1,264.77 2,203.16 938.39 74.2 7,250.00 5,046.84- 69.6- 62120 SAFETY CLOTHING & DEVICES 2,718.68 593.21 2,125.47- 78.2- 7,500.00 6,906.79- 92.1- _____________ _____________ _____________ _____________ _____________ TOTAL SAFETY/UNIFORMS 3,983.45 2,796.37 1,187.08- 29.8- 14,750.00 11,953.63- 81.0- _____________ _____________ _____________ _____________ _____________ DEBT SERVICE 62210 PRINCIPLE PAYMENTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL DEBT SERVICE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ CUSTOMERS' ACCOUNTS 62310 COMMUNITY RELATIONS/PREVENTION 1,604.04 948.64 655.40- 40.9- 2,600.00 1,651.36- 63.5- _____________ _____________ _____________ _____________ _____________ TOTAL CUSTOMER'S ACCOUNTS 1,604.04 948.64 655.40- 40.9- 2,600.00 1,651.36- 63.5- _____________ _____________ _____________ _____________ _____________ SALARIES 62410 ADMINISTRATIVE SALARIES 12,515.88 13,709.99 1,194.11 9.5 27,604.00 13,894.01- 50.3- 62420 OPERATING SALARIES-FIRE 474,031.46 472,907.89 1,123.57- 0.2- 765,963.00 293,055.11- 38.3- _____________ _____________ _____________ _____________ _____________ TOTAL SALARIES 486,547.34 486,617.88 70.54 0.0 793,567.00 306,949.12- 38.7- _____________ _____________ _____________ _____________ _____________ DIRECTORS FEES 62510 DIRECTOR'S COMPENSATION FEES 1,100.20 949.92 150.28- 13.7- 2,850.00 1,900.08- 66.7- _____________ _____________ _____________ _____________ _____________ TOTAL DIRECTORS FEES 1,100.20 949.92 150.28- 13.7- 2,850.00 1,900.08- 66.7- _____________ _____________ _____________ _____________ _____________ OFFICE SUPPLIES 62610 STATION & OFFICE SUPPLIES 697.28 631.20 66.08- 9.5- 1,000.00 368.80- 36.9- 62620 OFFICE EQUIP.REPAIR/MAINTENANCE 43.29 220.24 176.95 408.8 1,000.00 779.76- 78.0- 62630 POSTAGE 0.00 0.00 0.00 0.0 840.00 840.00- 100.0- 62640 MILEAGE & TRAVEL 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL OFFICE SUPPLIES 740.57 851.44 110.87 15.0 2,840.00 1,988.56- 70.0- _____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, GAS/OIL 62710 DISPATCHING SERVICES-C.D.F. 26,638.16 17,578.22 9,059.94- 34.0- 38,500.00 20,921.78- 54.3- 62720 GAS,FUEL & OIL 5,113.36 3,578.81 1,534.55- 30.0- 9,112.00 5,533.19- 60.7- _____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, GAS/OIL 31,751.52 21,157.03 10,594.49- 33.4- 47,612.00 26,454.97- 55.6- _____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, REPAIRS

64



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ 62810 TRUCK REPAIR/MAINTENANCE 2,774.67 7,034.54 4,259.87 153.5 14,700.00 7,665.46- 52.1- _____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, REPAIRS 2,774.67 7,034.54 4,259.87 153.5 14,700.00 7,665.46- 52.1- _____________ _____________ _____________ _____________ _____________ UTILITIES 62910 UTILITIES-HEAT & LIGHTS 5,836.04 6,697.40 861.36 14.8 12,564.00 5,866.60- 46.7- _____________ _____________ _____________ _____________ _____________ TOTAL UTILITIES 5,836.04 6,697.40 861.36 14.8 12,564.00 5,866.60- 46.7- _____________ _____________ _____________ _____________ _____________ TELEPHONE 63010 TELEPHONE 1,576.12 2,482.57 906.45 57.5 4,080.00 1,597.43- 39.2- _____________ _____________ _____________ _____________ _____________ TOTAL TELEPHONE 1,576.12 2,482.57 906.45 57.5 4,080.00 1,597.43- 39.2- _____________ _____________ _____________ _____________ _____________ EMPLOYEE BENEFITS 63110 EMPLOYEE BENEFITS-GROUP INSUR. 28,950.96 39,133.76 10,182.80 35.2 103,341.00 64,207.24- 62.1- 63120 EMPLOYEE BENEFITS-PERS RETIRE. 193,027.52 225,731.22 32,703.70 16.9 392,414.00 166,682.78- 42.5- 63130 UNEMPLOYMENT BENEFIT PAYMENT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL EMPLOYEE BENEFITS 221,978.48 264,864.98 42,886.50 19.3 495,755.00 230,890.02- 46.6- _____________ _____________ _____________ _____________ _____________ PAYROLL TAXES 63210 MEDICARE HOSPITAL INS. TAX 6,711.12 9,223.80 2,512.68 37.4 15,771.00 6,547.20- 41.5- _____________ _____________ _____________ _____________ _____________ TOTAL PAYROLL TAXES 6,711.12 9,223.80 2,512.68 37.4 15,771.00 6,547.20- 41.5- _____________ _____________ _____________ _____________ _____________ REPAIRS & MAINTENANCE 63310 MAINTENANCE-STRUCTURES & GROUNDS 362.10 115.88 246.22- 68.0- 1,000.00 884.12- 88.4- 63320 MAINTENANCE-STATION INTERIOR 178.72 513.88 335.16 187.5 1,000.00 486.12- 48.6- _____________ _____________ _____________ _____________ _____________ TOTAL REPAIRS & MAINTENANCE 540.82 629.76 88.94 16.4 2,000.00 1,370.24- 68.5- _____________ _____________ _____________ _____________ _____________ PROFESSIONAL SERVICES 63410 PROFESSIONAL SERVICES 15,671.33 15,967.13 295.80 1.9 24,925.00 8,957.87- 35.9- _____________ _____________ _____________ _____________ _____________ TOTAL PROFESSIONAL SERVICES 15,671.33 15,967.13 295.80 1.9 24,925.00 8,957.87- 35.9- _____________ _____________ _____________ _____________ _____________ DUES & SUBSCRIPTIONS 63510 MEMBERSHIPS & SUBSCRIPTIONS 2,631.20 3,264.75 633.55 24.1 4,190.00 925.25- 22.1- _____________ _____________ _____________ _____________ _____________ TOTAL DUES & SUBSCRIPTIONS 2,631.20 3,264.75 633.55 24.1 4,190.00 925.25- 22.1- _____________ _____________ _____________ _____________ _____________ MISC SUPPLIES 63610 SMALL TOOLS 0.00 0.00 0.00 0.0 500.00 500.00- 100.0- 63620 SAFETY EQUIPMENT 172.58 315.25 142.67 82.7 3,500.00 3,184.75- 91.0- 63630 LA SALLE BANK-PROM. NOTE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 63640 CPR PROGRAM 0.00 0.00 0.00 0.0 0.00 0.00 0.0 63650 LA SALLE BANK-PROM. NOTE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________

65



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ TOTAL MISC SUPPLIES 172.58 315.25 142.67 82.7 4,000.00 3,684.75- 92.1- _____________ _____________ _____________ _____________ _____________ EDUCATIONAL PROGRAMS 63710 EDUCATION & SEMINARS 1,499.97 1,502.61 2.64 0.2 3,000.00 1,497.39- 49.9- 63720 TRAINING 1,297.92 508.00 789.92- 60.9- 3,500.00 2,992.00- 85.5- _____________ _____________ _____________ _____________ _____________ TOTAL EDUCATIONAL PROGRAMS 2,797.89 2,010.61 787.28- 28.1- 6,500.00 4,489.39- 69.1- _____________ _____________ _____________ _____________ _____________ INSURANCE 63810 LIABILITY INSURANCE 11,702.50 12,097.06 394.56 3.4 11,500.00 597.06 5.2 63820 WORKER'S COMPENSATION INSURANCE 38,226.18 41,874.53 3,648.35 9.5 45,949.00 4,074.47- 8.9- _____________ _____________ _____________ _____________ _____________ TOTAL INSURANCE 49,928.68 53,971.59 4,042.91 8.1 57,449.00 3,477.41- 6.1- _____________ _____________ _____________ _____________ _____________ RADIO MAINTENANCE & REPAIR 63910 RADIO REPAIR/MAINTENANCE 83.79 165.78 81.99 97.9 650.00 484.22- 74.5- 63920 SPEC.PURPOSE EQUIP.REPAIR/MAINT. 1,354.54 132.00 1,222.54- 90.3- 4,000.00 3,868.00- 96.7- _____________ _____________ _____________ _____________ _____________ TOTAL RADIO MAINTENANCE & REPAIR 1,438.33 297.78 1,140.55- 79.3- 4,650.00 4,352.22- 93.6- _____________ _____________ _____________ _____________ _____________ MISCELLANEOUS 64010 HAZARD ABATEMENT 7,178.08 115.06 7,063.02- 98.4- 17,500.00 17,384.94- 99.3- 64020 MISCELLANEOUS SUPPLIES/EXPENSES 193.73 45.00 148.73- 76.8- 1,000.00 955.00- 95.5- 64030 PERMITS & FEES 4,125.44 6,253.63 2,128.19 51.6 4,436.00 1,817.63 41.0 64040 COST OF ASSESSING AVAILAB. CHGS. 0.00 0.00 0.00 0.0 0.00 0.00 0.0 64050 RENT EXPENSE - LA SALLE BANK 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS 11,497.25 6,413.69 5,083.56- 44.2- 22,936.00 16,522.31- 72.0- _____________ _____________ _____________ _____________ _____________ DEPRECIATION 64110 DEPRECIATION-FIRE 0.00 35,842.70 35,842.70 0.0 70,000.00 34,157.30- 48.8- _____________ _____________ _____________ _____________ _____________ TOTAL DEPRECIATION 0.00 35,842.70 35,842.70 0.0 70,000.00 34,157.30- 48.8- _____________ _____________ _____________ _____________ _____________ GENERAL ALLOCATION 64210 OFFICE REIMBURSEMENT 13,244.95 15,411.48 2,166.53 16.4 30,823.00 15,411.52- 50.0- _____________ _____________ _____________ _____________ _____________ TOTAL GENERAL ALLOCATION 13,244.95 15,411.48 2,166.53 16.4 30,823.00 15,411.52- 50.0- _____________ _____________ _____________ _____________ _____________ CAPITAL EXPENDITURES 64310 CAPITAL EXPENDITURES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 64311 CAPITAL EXPENDITURE FOR GASB34 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL CAPITAL EXPENDITURES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ LOSS ON ASSETS - FIRE TOTAL LOSS ON ASSETS - FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ INTEREST EXPENSE - FIRE

66



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================ 64510 INTEREST EXPENSE - OTHER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________ TOTAL INTEREST EXPENSE - FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________

TOTAL EXPENSES 863,294.67 1,299,676.12 436,381.45 50.5 1,641,962.00 342,285.88- 20.8- ============= ============= ============= ============= =============

NET INCOME (LOSS) 24,363.50 472,065.89- 496,429.39- 37.6- 6,262.00- 465,803.89- 438.6 ============= ============= ============= ============= =============

67

5. C.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Ryan Gross, General Manager SUBJECT: FISCAL YEAR 2015/2016 BUDGET PLANNING WORKSHOP RECOMMENDED BOARD ACTION This is an information item only. REASON FOR RECOMMENDATION This is an information item only. BACKGROUND INFORMATION Staff has prepared the Fiscal Year 2015/2016 Budget Planning Workshop Presentation for review and discussion. A copy of the presentation is being provided as a separate document and is not attached to this staff report. The District’s annual planning cycle includes the Annual Board Budget Workshop and the Annual District Budget. The District has historically conducted a budget workshop each year, generally in January or February, to discuss the upcoming budgetary process between staff and the Board of Directors. This has proven to be an effective method of informing the Board of anticipated operational needs and planned future projects. The following is a tentative schedule for the upcoming Fiscal Year 2015/16 budget development process. Board Budget Workshop Wednesday, January 21, 2015 Fire Budget, Committee Meeting Wednesday, March 4, 2015 Fire Budget, Board Meeting Wednesday, March 18, 2015 Wastewater Budget, Committee Meeting Wednesday, April 1, 2015 Wastewater Budget, Board Meeting Wednesday, April 15, 2015 Water Budget, Committee Meeting Wednesday, May 6, 2015 Water Budget, Board Meeting Wednesday, May 20, 2015

68

5. C.

District Budget, Public Hearing and Approval Wednesday, June 17, 2015 FISCAL INFORMATION This is an information item only. ATTACHMENTS Attachment 1 – Fiscal Year 2015/2016 Budget Planning Workshop Presentation (PROVIDED AS A SEPARATE DOCUMENT)

69


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Randy Bobroff, Water Division Supervisor

Ryan Gross, General Manager SUBJECT: WATER DIVISION SUPERVISOR REPORT ACTIVITIES The Water Division Supervisor will report on activities and endeavors since the last Board meeting. MEETINGS ATTENDED The following is a listing of the key meetings and events that have taken place since reporting at the last Board Meeting. 1. Jan. 6, AMR Demonstration at LACSD. 2. Jan. 13, Ayers Acres Pre Bid Meeting and Job Walk. WATER DEPARTMENT MONTHLY OPERATIONS See attached: Department Operations System Maintenance Customer Service Personnel Report Accounting Report

70

1. MONTHLY WATER QUALITY TESTING RESULTS127

Yes X No

On X OffYes X No

Yes X No

0000

1111

A. Number of Samples Collected B. State Health Minimum Requirements Met

A. Telemetry System Computer

WATER DEPARTMENT MONTHLY REPORT DEPARTMENT OPERATIONS MONTH / YEAR DECEMBER 2014

2. MAJOR SYSTEM COMPONENT OPERATION

3. EQUIPMENT OPERATION (Tractors, Trucks, Compressor, Welder, etc.)Equipment & Generators Functioning Properly

starter failed and has been replaced.

B. Wells & Boosters Functioning Properly

REMARKS: Nob Hill transducer has failed and is on order. The Nob Hill Hydro motor

4. SYSTEM MAINTENANCE

C. Water Quality Complaints (Taste, Odor, Turbidity, etc.)

D. Estimated Gallon / Per Minute All Leaks

A. Number of Main Leaks RepairedB. Number of Service line Leaks RepairedC. Number of Meter / Valve Leaks Repaired

REMARKS:

REMARKS:

REMARKS:

5. CUSTOMER SERVICE CALLSA. Meters Turned Off Due To Leaks On Customer SideB. High / Low Pressure Flow Complaints

71


ACCOUNTING REPORT

MONTH/YEAR DECEMBER 2014

WATER PRODUCTIONDISTRICT SOURCES: GALLONS PRODUCED % OF TOTAL PRODUCTION

Sidewinder Canyon 1,723,840 17.97%Luring Canyon 480,440 5.01%Weiss Canyon 340,272 3.55%Rimwood 550,976 5.74%Owl Rock 539,607 5.63%Luring Pines 486,910 5.08%Complex 275,219 2.87%Harris 845,801 8.82%

TOTAL DISTRICT SOURCES: 5,243,065 54.67%

PURCHASED SOURCES:CLAWA 3,229,810 33.68%APCWD 1,117,960 11.66%TOTAL PURCHASED SOURCES: 4,347,770 45.33%

TOTAL PRODUCTION: 9,590,835 98.01%

TANKS (Gains/Loss) PRODUCTION: 195,210 1.99%

TOTAL ADJUSTED PRODUCTION: 9,786,045 100.00%

WATER CONSUMPTION CONSUMPTION IN GALLONS % OF TOTAL CONSUMPTION

Metered Sales to Customers N/A #VALUE!Metered Sales Thru Fire Hydrants 23,336 36.06%Metered Sales to Smiley Park - 0.00%Metered District Consumption 32,784 50.66%Known Unmetered Estimated Consumption 8,600 13.29%

TOTAL CONSUMPTION: 64,720 100.00%

TOTAL ADJUSTED PRODUCTION 9,786,045 100.00%

UNACCOUNTABLE WATER N/A #VALUE!

72

6. B.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Trevor Miller, Wastewater Treatment Division Supervisor Ryan Gross, General Manager SUBJECT: WASTEWATER TREATMENT DIVISION SUPERVISOR

REPORT ACTIVITIES AND ENDEAVORS The Wastewater Treatment Division Supervisor will report on activities and endeavors since the last Board meeting. MAJOR SYSTEM COMPONENT AND EQUIPMENT OPERATION All plant systems are functioning correctly. MONTHLY WATER QUALITY TESTING RESULTS November

Total Number of Samples: 13 Regional Board Waste Discharge Requirements Met: yes

December

Total Number of Samples: 15 Regional Board Waste Discharge Requirements Met: yes

GREEN ACRES IRRIGATION

0 Hours of runtime

73

6. B.

DAILY WASTEWATER TREATMENT PLANT FLOWS November 2014

TOTAL MONTHLY FLOW: 13,078,000 Gallons AVERAGE DAILY FLOW: 435,933 Gallons

December 2014 TOTAL MONTHLY FLOW: 15,708,000 Gallons AVERAGE DAILY FLOW: 506,710 Gallons

November 2014

Flows Percentages

Arrowbear 1,618,223 12.37%

CSA-79 969,000 7.41% Running Springs Water District 10,490,777 80.22%

SPRAY IRRIGATION / EFFLUENT DISPOSAL DATA No spray irrigation for effluent disposal was used in the upper, middle or lower areas for this reporting period. EFFLUENT DISPOSAL PONDS DATA As of Memorandum date: 48” of capacity in all ponds, pond 3 is in online; percolation rate of pond 3 currently matches the rate of permeate flowing into the pond.

74

6. C.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Isaiah Hall, Wastewater Collection Department Supervisor Ryan Gross, General Manager SUBJECT: WASTEWATER COLLECTION SUPERVISOR REPORT ACTIVITIES AND ENDEAVORS The Wastewater Collection Division Supervisor will report on activities and endeavors since the last Board meeting. MEETINGS ATTENDED The following is a listing of the key meetings and events that have taken place since reporting at the last Board Meeting.

1. December 15 Tesco PLC warranty upgrade (sewer lift station 3)

2. December 22 Houston Harris annual sewer wet well vactor service

3. December 23 Houston Harris annual sewer wet well vactor service

4. December 29 Tesco PLC software and program update for communication errors

5. December 30 Online training with Paychex

6. January 5 Tesco PLC software and program update for communication errors

75

6. C.

COLLECTIONS SYSTEM MAINTENANCE ACTIVITIES

Year CCTV Inspection & Cleaning

(LF)

Hot Spots &

FOG (LF)

MH Inspected & Sealed

MH Rehab/ Repair

s

Pipe Repairs/ Replacement

Smoke Testing

Slip Lining (LF)

2000 0 33 2001 0 9,379 12 1000’ 2002 0 9,379 59 2003 39,200 9,379 367 37 31 2004 26,600 9,379 225 20 32 2005 45,200 9,379 244 24 24 2006 28,500 9,379 7sealed

224 74 38 553’

2007 22,500 9,379 154 51 2 2008 32,300 9,379 225 75 1 126’ 2009 0 9,379 Wet well 1 sag 2010 8,200 9,379 4sealed

48 60 1 sag

5

2011 7,200 9,379 56 12 9 6’ 2012 22,500 9,379 5sealed

154 34 7 6’

2013 18,170 10,582 281 7 7 2014 25,514 12,356 205 19 7 25’ 2015 Totals 275,714 133,872 2,094 406 263 1,716 * Total collection system footage is approximately 58 miles or 306,240 linear feet (LF). ** Sewer System Management Plan (SSMP) goal is to inspect and clean the entire collection system every 10 to 12 years.

76

6. D.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: George Corley, Fire Chief Ryan Gross, General Manager SUBJECT: FIRE DEPARTMENT MONTHLY SUMMARY REPORT ACTIVITIES The Fire Chief will report on activities and endeavors since the last Board meeting. MEETINGS AND EVENTS ATTENDED The following is a listing of the key meetings and events that have taken place since reporting at the last Board Meeting.

1. November 25 Assist Mountain Helping Hands food give away

2. December 2 Con-Fire Radio Tech and Support meeting

3. December 3rd Training – Water Supplies

4. December 10 Blood Pressure checks for Golden Oaks

5. December 11 meeting with Big Bear Chief’s

6. December 14 San Bernardino County Chiefs meeting

7. December 15 California Gas Company meeting

8. December 16 Con-Fire Radio Tech meeting

9. December 16 Grant Authority meeting ( County Chiefs )

10. December 17 Fireman’s Annual Christmas Party at CHE

11. December 22 Assist Mountain Helping Hands food/toy give away

12. December 23 Con-Fire Administration meeting

13. January 6 Con-Fire Radio Tech and Support meeting

77

6. D.

COMPARISON REPORT OF FIRE DEPARTMENT STATISTICS BETWEEN

FISCAL YEAR 2013/2014 AND 2014/2015 THROUGH DECEMBER 31, 2014

FY13/14 FY 13/14 to 12/31 FY 14/15 to 12/31 Total Runs 771 384 465 Total Transport 411 204 233 Total Billed $906,810.34 $452,169.33 $530,519.45 Write-offs* $387,014.63 $176,674.47 $89,417.60 Collectible $519,795.71 $275,494.86 $441,101.85 Total Paid to Date $299,618.79 $150,879.79 $88,823.53 Collection (%) 63% 65% Collection (%) Fiscal 06/07 72% Fiscal 07/08 71% Fiscal 08/09 70% Fiscal 09/10 70% Fiscal 10/11 61%

Average Collection (%) 69% *Refer to Resolution No. 09-12 for Uncollectible Write-off Policy

MONTHLY COMPARISON STATISTICS FOR FISCAL YEAR 2013/2014 AND 2014/2015

FY13/14 FY 14/15 Difference July

Total Runs 85 94 9 Total Transport 46 48 2 Total Billed $101,981.27 $107,109.24 5,127.97 Write-offs $48,678.26 $45,353.75 -$3,324.51 Collectible $53,303.01 $61,755.59 $8,452.58 Total Paid to Date $35,410.48 $25,503.47 -$9,907.01 August Total Runs 75 68 -7 Total Transport 34 29 -5 Total Billed $75,211.09 $67,831.55 -$7,379.54 Write-offs $26,869.01 $27,287.27 $418.26 Collectible $48,342.08 $40,544.28 -$7,797.80 Total Paid to Date $20,849.44 $19,260.04 -$1,589.40

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6. D.

September Total Runs 62 77 15 Total Transport 31 43 12 Total Billed $67,855.32 $98,956.40 $31,101.08 Write-offs $30,517.57 $16,776.58 -$13,740.99 Collectible $37,337.75 $82,179.82 $44,842.07 Total Paid to Date $20,067.12 $30,874.93 $10,807.81

October Total Runs 47 50 3 Total Transport 27 22 -5 Total Billed $60,396.00 $49,292.90 -$18,103.10 Write-offs $22,814.05 -$22,814.05 Collectible $37,581.95 $49,292.90 $11,710.95 Total Paid to Date $16,330.93 $7,085.36 -$9,245.57

November

Total Runs 46 78 32 Total Transport 26 42 16 Total Billed $55,925.17 $97,545.73 $41,620.56 Write-offs $23,962.62 -$23,962.62 Collectible $31,962.55 $97,545.73 $65,583.18 Total Paid to Date $16,077.63 $6,099.73 -$9,977.90 December Total Runs 69 98 29 Total Transport 40 49 9 Total Billed $90,800.48 $109,783.63 $18,983.15 Write-offs $23,832.96 -$23,832.96 Collectible $66,967.52 $109,783.63 $42,816.11 Total Paid to Date $42,144.19 -$42,144.19 January Total Runs 75 Total Transport 40 Total Billed $89,622.22 Write-offs $45,128.61 Collectible $44,493.61 Total Paid to Date $33,066.44

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6. D.

February Total Runs 69 Total Transport 41 Total Billed $91,166.93 Write-offs $45,399.85 Collectible $45,767.08 Total Paid to Date $30,812.91 March Total Runs 44 Total Transport 18 Total Billed $39,208.03 Write-offs $13,097.17 Collectible $26,110.86 Total Paid to Date $16,491.24 April Total Runs 56 Total Transport 32 Total Billed $70,087.15 Write-offs $32,208.37 Collectible $37,878.78 Total Paid to Date $21,058.63 May Total Runs 70 Total Transport 31 Total Billed $68,993.66 Write-offs $27,067.14 Collectible $41,926.52 Total Paid to Date $26,142.52 June Total Runs 73 Total Transport 45 Total Billed $95,563.02 Write-offs $47,439.02 Collectible $48,124.00 Total Paid to Date $21,167.26

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6. D.

FIRE DEPARTMENT STATISTICS TO DATE FOR FISCAL YEAR 2014/2015

Total Runs 465 Medical Aids 370 Total Transports 233 Investigations/Public Service 49 Fires 46

Total Billed $530,519.45 Total Medicare/Medical Write-Offs $89,417.60 Total Amount Collectible $441,101.85

Total Amount Collected Since July 1, 2014 $146,028.90 *Includes all prior years

FY 2014/2015 Monthly Detail July 2014

Total Runs 94 Medical Aids 70 Total Transports 48 Investigations/Public Service 15 Fires 9

Total Billed $107,109.24 Total Medicare/Medi-Cal Write-Offs $45,353.75 Total Amount Collectible $61,755.49 Total Paid for Accounts $25,503.47

August 2014 Total Runs 68 Medical Aids 58 Total Transports 29 Investigations/Public Service 6 Fires 4


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6. D.

September 2014 Total Runs 77 Medical Aids 63 Total Transports 43 Investigations/Public Service 4 Fires 10


October 2014 Total Runs 50 Medical Aids 35 Total Transports 22 Investigations/Public Service 10 Fires 5

Total Billed $49,292.90 Total Medicare/Medi-Cal Write-Offs Total Amount Collectible $49,292.90 Total Paid for Accounts $7,085.36

November 2014 Total Runs 78 Medical Aids 64 Total Transports 42 Investigations/Public Service 5 Fires 9

Total Billed $97,545.73 Total Medicare/Medi-Cal Write-Offs Total Amount Collectible $97,545.73 Total Paid for Accounts

82

6. D.

December 2014 Total Runs 98 Medical Aids 80 Total Transports 49 Investigations/Public Service 9 Fires 9

Total Billed $109,783.63 Total Medicare/Medi-Cal Write-Offs Total Amount Collectible $109,783.63 Total Paid for Accounts

January 2015 Total Runs Medical Aids Total Transports Investigations/Public Service Fires

Total Billed Total Medicare/Medi-Cal Write-Offs Total Amount Collectible Total Paid for Accounts

February 2015 Total Runs Medical Aids Total Transports Investigations/Public Service Fires

Total Billed Total Medicare/Medi-Cal Write-Offs Total Amount Collectible Total Paid for Accounts

83

6. D.

FIRE DEPARTMENT MONTHLY INSPECTION REPORT

Residential Inspections Hydrants Includes Weed Abatement Program and *Previous Months Inspections

Month No. Violations Number of

Inspections Found *Re-

InspectionsPlan Checks Inspection/Mainte

nance Flowed

July 0 0 112 0 0 0

August 0 282 4577 3 0 0 September 0 40 96 2 0 0

October 0 0 0 0 322 0 November 0 0 0 0 0 0 December 0 0 0 3 0 0 January 0 0 0 0 0 0 February 0 0 0 0 0 0 March 0 0 0 0 0 0 April 0 0 0 0 0 0 May 0 0 0 0 0 0 June 0 0 0 0 0 0

Totals to Date 0 322 4785 8 322 0 Commercial Fire Prevention Inspections Includes New Construction Inspections and *Previous Months Inspection

Number of No. Violations

Sprinkler Number of *No. Violations

Month Number of Buildings

Occupancies Found Acceptance Re-Inspections Corrected

July 78 85 18 0 15 15

August 0 0 0 1 0 0 September 0 0 0 1 0 0

October 0 0 0 0 0 0 November 0 0 0 1 0 0 December 0 0 0 1 0 2 January 0 0 0 0 0 0 February 0 0 0 0 0 0 March 0 0 0 0 0 0 April 0 0 0 0 0 0 May 0 0 0 0 0 0 June 0 0 0 0 0 0

Totals to Date 78 85 18 4 15 17

84

6. D.

FIRE DEPARTMENT MONTHLY TRAINING REPORT Date and Subject Hrs # Pers Total Hrs Total

Jul-14 225 225

7/2- Drafting/ Monitor/ CAFS 3 18 54

7/17- CPAP/ King Airway 3 17 51

FF TRAINING 79

Target Safety 41

Aug-14 215 440

8/6- Rope Rescue 3 14 42

8/20- AUTO EXTRICATION CLASSROOM 3 17 51

FF TRAINING 48

Target Safety 74

Sep-14 202 642

9/3- EVOC Classroom 3 15 45

9/17- Driving Rodeo 3 14 42

FF Training 47

Target Safety 68

Oct-14 241 883

10/1- Struts and Airbags 3 14 42

10/15- Auto Extrication Practical 4 13 52

FF Training 96

Nov-14 189 1072

11/5 - Cold Weather Training 3 9 27

11/19 – Ebola Training 3 16 48

FF Training 73

Target Safety 41

85

6. D.

Date and Subject Hrs # Pers Total Hrs Total

Dec-14 322 1394

12/3 Water Supply Systems 3 17 51

12/17 Community Christmas Party

FF TRAINING 74

Target Safety 197

86

6. E.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Joan C. Eaton, Board Secretary/Administration Supervisor/Treasurer Ryan Gross, General Manager SUBJECT: ADMINISTRATION MONTHLY SUMMARY REPORT ACTIVITIES AND ENDEAVORS The District has contracted with Paychex and terminated the contract with ADP regarding payroll processing and expects to save approximately $8,000 to $10,000 per year that will be applied to the purchase of the new accounting billing system. MEETINGS AND EVENTS ATTENDED The following is a listing of the key meetings and events that have taken place since reporting at the last Board Meeting.

November 24, 2014 – Attended Weekly Administration Team Meeting

December 1, 2014 – Attended Weekly Administration Team Meeting

December 1, 2014 – Met with Mike Vasquez, Battalion Chief regarding new employee documentation and benefits

December 8, 2014 – Attended Weekly Administration Team Meeting

December 9, 2014 – Met with Tom Rosenbaum, VALIC Representative

regarding the District Deferred Compensation plans

December 9, 2014 - Attended the Quarterly Safety Meeting

December 11, 2014 – Met with Sunny Kim, Financial Consultant regarding financial reporting and procedures

December 19, 2014 – Holiday Luncheon

January 5, 2015 – Attended Weekly Administration Team Meeting

January 12, 2015 – Attended Weekly Administration Team Meeting

January 13, 2015 – Met with Sunny Kim, Financial Consultant regarding

financial reporting and procedures

January 14, 2015 – Attended CSDA AB 1825 Harassment Prevention Training Webinar

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6. F.


M E M O R A N D U M DATE: January 21, 2015 TO: Board of Directors FROM: Ryan Gross, General Manager SUBJECT: GENERAL MANAGER’S REPORT The General Manager will report on activities and endeavors the District has been working on since the last Board meeting.

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