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Inland Empire Regional Composting Authority
Statement of Net Assets
June 30, 2009
(With Comparative Total for June 30, 2008)
Totals
2009 2008
ASSETS
Current assets
Cash (Note 2) $109,157 $95,269
Short-term investments (Note 2) 5,086,779 6,291,713
Accounts receivable 700,916 1,031,301
Interest receivable 20,103 58,073
Prepaid expenses 107,850 15,000
Total current assets 6,024,805 7,491,356
Non current assets
Assets held with trustee (Note 2) 64,323 416,234
Total assets held with trustee 64,323 416,234
Capital assets (Note 3)
Land 4,285,096 4,285,096
Jobs in progress 6,239,294 3,299,671
Capital assets, net of accumulated depreciation 78,035,899 79,910,369
Total capital assets 88,560,289 87,495,136
Total noncurrent assets 88,624,612 87,911,370
Total assets $94,649,417 $95,402,726
The accompanying notes are an integral part of the basic financial statements
Totals
2009 2008
LIABILITIES
Current liabilities
Accounts payable $2,691,001 $3,168,031
Retentions payable 0 100,287
Customer Deposits 0 133,620
Accrued liabilities other 296,044 152,694
Total current liabilities 2,987,045 3,554,632
Liabilities payable from noncurrent assets
Retention deposits and escrows 64,323 416,234
Total liabilities payable from noncurrent assets 64,323 416,234
Total liabilities 3,051,368 3,970,866
NET ASSETS
Invested in capital assets 88,560,289 87,495,136
Unrestricted 3,037,760 3,936,724
Total net assets $91,598,049 $91,431,860
The accompanying notes are an integral part of the basic financial statements
Inland Empire Regional Composting Authority
Statement of Revenues, Expenses and Changes in Fund Net Assets
Year Ended June 30, 2009
(With Comparative Total for June 30, 2008)
Totals
2009 2008
Operating revenues
Sale of compost $571,543 $224,758
Sale of plans & specs 0 590
Total operating revenues 571,543 225,348
Operating expenses
Operations and maintenance 7,068,120 4,342,123
Administration and general 774,172 645,880
Depreciation 1,821,673 910,658
Total operating expenses 9,663,965 5,898,661
Operating income (loss) (9,092,422) (5,673,313)
Nonoperating revenues
Interest income 102,096 446,439
Operating contributions 6,000,000 0
Total nonoperating revenues 6,102,096 446,439
Income before capital contributions (2,990,326) (5,226,874)
Capital contributions:
Capital Grants 156,515 0
Contribution for capital 3,000,000 0
Change in net assets 166,189 (5,226,874)
Total net assets - beginning 91,431,860 96,658,734
Total net assets - ending $91,598,049 $91,431,860
The accompanying notes are an integral part of the basic financial statements
Inland Empire Regional Composting Authority
Statement of Cash Flows
Year Ended June 30, 2009
(With Comparative Totals for June 30, 2008)
Totals
2009 2008
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 901,928 $90,295
Cash received from operating contributions 6,000,000 3,000,895
Cash payments to suppliers for goods and services (6,133,150) (3,279,176)
Cash payments for contract labor (2,235,959) (1,802,123)
Net cash provided by operating activities (1,467,181) (1,990,109)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (2,886,826) (3,398,198)
Contribution in aid 3,000,000 0
Capital grants received 156,515 0
Changes in Customer deposits (133,620) 0
Changes in contractor deposits/retentions (351,911) (1,144,311)
Net cash provided (used) by capital and related financing
activities (215,842) (4,542,509)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 140,066 413,760
Net cash provided (used) by investing activities 140,066 413,760
Net increase (decrease) in cash and cash equivalents (1,542,957) (6,118,858)
Cash and cash equivalents - beginning 6,803,216 12,922,074
Cash and cash equivalents - ending $5,260,259 $6,803,216
The accompanying notes are an integral part of the basic financial statements
Totals
2009 2008
RECONCILIATION OF OPERATING INCOME TO NET
CASH PROVIDED FOR (USED BY) OPERATING
ACTIVITIES
Operating income (loss) ($9,092,422) ($5,673,313)
Adjustments to reconcile operating income to net cash
provided (used) by operating activities
Depreciation 1,821,673 910,658
Operating contributions 6,000,000 0
(Increase) decrease in operating assets
Accounts receivable 330,385 2,554,430
Prepaid items (92,850) 77,917
Increase (decrease) in operating liabilities
Accounts payable (477,030) (110,808)
Other accrued liabilities 143,350 251,007
Retention Liability (100,287) 0
Net cash provided for (used by) operating activities ($1,467,181) ($1,990,109)
RECONCILIATION OF CASH & CASH EQUIVALENTS TO
THE STATEMENT OF NET ASSETS
Cash & cash equivalents at end of year $5,260,259 $6,803,216
Total cash and cash equivalents $5,260,259 $6,803,216
Cash $109,157 $95,269
Short-term investments 5,086,779 6,291,713
Restricted assets 64,323 416,234
Total cash, short-term investments
and restricted cash $5,260,259 $6,803,216
RCA
Cash Flows Worksheet # 1
For Year Ended 6/30/09
CDA WORKSHEET #1 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)
NONCAPITAL FIN. CAPITAL & RELATED FINANCING Other INVESTING ELIMINATE
RESTATED BAL. BALANCE DIFFERENCE OPERATING Received from Paid to retentions Fixed Project Annual recon Capital Interest on Purchase of Bond Admin Non-Oper Sale of Interest Purchase of Non-cash Change
BALANCE SHEET ACCOUNT @ 6/30/08 @ 6/30/09 Column 1-2 ACTIVITY other funds other funds Grants debt paid capital assets Fee Revenue Investments income rec. Investments Transactions in Cash
Cash (pooled cash) - $0 - - -
Cash & Short Term Investment $6,386,982 $5,195,936 1,191,046 1,191,046 -
Cash Restricted 416,234 64,323 351,911 351,911 -
Cash Restricted Bonds - - - - -
Cash Trustees - - - - -
Prepaid Items 15,000 107,850 (92,850) (92,850) -
Accounts receivable 1,031,301 700,916 330,385 330,385 -
Interest receivable 58,073 20,103 37,970 37,970 -
Deposit - - - - -
Due from other funds - - - - -
Property, plant, equipment, WIP 88,405,794 91,292,619 (2,886,825) - (2,886,825) -
Accumulated depreciation (910,658) (2,732,330) 1,821,672 1,821,672 -
Intangibles - - - - -
Accumulated amortization - - - - -
Advance to other funds - - - - -
Long Term Receivables - - - - -
Deferred costs - - - - - -
Accounts payable ($3,168,031) ($2,691,001) (477,030) (477,030) -
MWD rebates $0 $0 - - -
Retentions payables (100,287) - (100,287) (100,287) -
Accrued Liabilities (152,694) (296,044) 143,350 143,350 -
Retentions payables (416,234) (64,323) (351,911) (351,911) -
Debt Payable, net - - - - -
Deferred costs - - - - - -
Customer deposits (133,620) - (133,620) (133,620) -
Arbitrage - - - - -
Advances from other funds - - - - -
Net assets ($91,431,860) ($91,598,049) 166,189 (9,092,422) - - - - 156,515 - - 3,000,000 6,000,000 102,096 -
Adjust prior year
TOTAL - - - (7,467,182) - - (133,620) - - 156,515 (351,911) (2,886,825) 3,000,000 6,000,000 - 140,066 - - 1,542,957 -
-
- (7,467,182) - 5,784,159 140,066 1,542,957 -
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CDA
Cash Flows Worksheet # 2
Analysis of Operating Activities for Direct Method
For Year Ended 6/30/09
CDA WORKSHEET #2
TOTAL RECEIVED INTERFUND PAYMENTS PAYMENTS TO CASH RECEIVED PAYMENTS NONOPERATING NONOPERATING ELIMINATE
OPERATING FROM CHARGES TO SUPPLIERS OF FROM OF IN-LIEU MISCELLANEOUS MISCELLANEOUS NON-CASH
BALANCE SHEET ACCOUNT ACTIVITIES CUSTOMERS RECEIVED EMPLOYEES GOODS & SERVICES OTHERS TAXES REVENUE EXPENSE TRANSACTIONS
Prepaid Items (92,850) (92,850) $ -
Accounts receivable 330,385 330,385 $ -
Long Term Receivables - - $ -
Deposits - - $ -
Accumulated depreciation 1,821,672 1,821,673 $ (1)
Accumulated amortization - - $ -
Accounts payable (477,030) (477,030) $ -
MWD rebate - -
Retentions Payable (100,287) (100,287) $ -
Accrued liabilites 143,350 143,350 $ -
Retentions, deposits, and escrows $ -
Asset write off - - $ -
Net assets (9,092,422) $571,543 - (2,235,959) (5,606,333) - (1,821,673) $ -
TOTAL (7,467,182) 901,928 - (2,235,959) (6,133,150) - - - - - $ (1)
-
(7,842,292)
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CoCd G/L acct Short Text Balance Carryforward Accumulated balance Project Settlement
2000 100100 Petty Cash 176.52 300.00
2000 100199 Petty Cash Clearing 123.48 0.00
2000 101040 CBB Check RCA -#042 154,265.92 205,903.12
2000 101041 CBB Check Deposits 0.00 0.00
2000 101043 CBB Check WT in 0.00 0.00
2000 101045 CBB Check Checks out (59,296.57) (97,046.09)
2000 101046 CBB Check ACH out 0.00 0.00
2000 101047 CBB Check WT out 0.00 0.00
2000 101049 CBB Check Misc Clear 0.00 0.00
2000 101094 CBB RCA UndepRecpts 0.00 0.00
2000 109910 Claim on Pooled Cash 0.00 0.00
2000 110030 CBB MMA RCA #873 106,376.47 107,092.41
2000 113030 LAIF RCA #6013 6,185,336.29 4,979,686.76
2000 114030 CBB CD's- RCA #8606 0.00 0.00
2000 120000 AR - Trade 115,688.40 195,092.79
2000 120010 AR - Inter Agency 296,517.40 489,443.94
2000 120030 AR - Accruals 619,095.24 16,379.64
2000 121110 Acrud Int Rec 58,072.50 20,102.52
2000 129010 Misc Clearing Acct 0.00 0.00
2000 140120 Prepaid Ins-Casualty 0.00 92,850.00
2000 140419 Refundable Dep Conv 15,000.00 15,000.00
2000 157010 Dep/CD In Lieu Retn 122,276.79 64,323.03
2000 157019 Dep/CD Retn Conv 293,957.58 0.00
2000 170100 Land 4,285,096.00 4,285,096.00
2000 170400 Plant Structures 65,599,296.67 65,478,883.67
2000 170500 Admin Facilities 10,831,133.22 10,831,133.22
2000 170600 Equipment 4,390,596.38 4,458,212.05
2000 173600 CWIP - Equipment 4,500.00 211,052.44
2000 173970 CWIP - See #173870 32,181.69 32,181.69
2000 174400 Acc Dep-Plant Struct (655,992.97) (1,964,366.51)
2000 174500 Acc Dep-Admin Facil (108,311.34) (324,934.00)
2000 174600 Acc Dep-Equipment (146,353.21) (443,029.67)
2000 176210 CWIP-Intang-Capacity 0.00 150,000.00
2000 179000 CWIP-Other Non Const 3,262,989.35 5,846,060.31
2000 200000 AP - Trade (328,485.32) (1,617,703.19)
2000 200010 AP - Inter Agency (2,818,119.71) (1,073,297.78)
2000 200020 AP - Down Payment 0.00 0.00
2000 200900 AP - GR/IR Clear (97,015.48) (10,396.41)
2000 200920 AP - Net Disc Clear 0.00 0.00
2000 201010 Accr Exp - O&M - Rev (26,402.70) (139,661.99)
2000 201020 Accr Exp - WIP - Rev (22,500.00) (144,734.04)
2000 202110 Deposits from Cust (133,620.00) 0.00
2000 202210 Sales Use Tax-CA (1,893.12) (236.76)
2000 202219 Sales Use Tax -Conv (1,973.55) 0.00
2000 202230 Sales Tax-CA (2,909.16) (1,014.93)
2000 240110 Vendor Retentions (100,286.90) 0.00
2000 240130 Vendor Deposits ILR (21,425.25) 0.00
2000 240131 Vendor Dep ILR (N/C) (122,276.79) (64,323.03)
2000 240139 Vendor Dep ILR Conv (293,957.58) 0.00
2000 310102 Contrib Cap - IEUA (38,182,200.80) (39,682,200.80)
2000 310103 Contrib Cap - LACSD (38,182,200.80) (39,682,200.80)
2000 320010 Unres Net Assets (3,380,400.17) (5,570,692.04)
2000 331030 Reserve for Encumbr (556,324.29) (300,879.00)
2000 332010 Reserve for Cap New (11,130,734.19) (9,195,887.61)
2000 404010 Biosolids Recycling 0.00 (68,537.93)
2000 406000 Compost Delivery Svs 0.00 (136,382.74)
2000 406200 Compost Sales 0.00 (366,622.40)
2000 480110 Interest Revenue 0.00 (101,380.49)
2000 480120 Interest - T.C.D. 0.00 (715.94)
2000 483010 Contributed Capital 0.00 (6,000,000.00)
2000 484050 Grants - Private 0.00 (156,515.00)
2000 499010 Miscellaneous Other 0.00 0.18
2000 505010 Pay - Temp Services 0.00 161,575.30
2000 511220 Travel - Mileage 0.00 2,591.21
2000 512010 Off Supply-Gen 0.00 5,762.00
2000 512110 Supplies - General 0.00 21,927.12
2000 512140 Uniform/Thr.Rugs 0.00 7,315.95
2000 512160 Laboratory Supplies 0.00 563.30
2000 512170 O&M Supplies 0.00 152,427.64 (40,187.67)
2000 512210 Printing / Copying 0.00 1,054.23
2000 512350 Postage / Delivery 0.00 1,956.97 (464.92)
2000 512410 Fuel 0.00 137,064.79
2000 512450 Parts - Fleet 0.00 19,458.46
2000 512610 Equip Office < $500 0.00 7,600.00 (7,600.00)
2000 512620 Equip Comp < $5000 0.00 400.72 (400.72)
2000 512660 Equip Tools < $2000 0.00 215,518.18 (206,552.44)
2000 512710 Equip Maint/Supplies 0.00 302,740.25 (184,201.33)
2000 512730 Equip Rental 0.00 2,215.24
2000 512910 Other Matls / Suppls 0.00 1,944,032.28
2000 513010 Meeting Expenses 0.00 3,839.97 (17.47)
2000 513030 Committee Expenses 0.00 783.00
2000 514010 Memberships -Agency 0.00 750.00
2000 514110 Subscriptions & Pubs 0.00 219.00
2000 514210 Reg/Title/Permit Fee 0.00 19,576.97
2000 517010 Insurance- Liability 0.00 39,356.00
2000 517210 Insurance- Casualty 0.00 85,000.00
2000 519310 Permits & Licenses 0.00 36,030.65
2000 519550 Taxes Payable 0.00 434.00
2000 520110 Ext Audit Services 0.00 3,570.00
2000 520210 Legal - Gen/Labr Rel 0.00 9,410.75 (320.00)
2000 520230 Legal - Litigation 0.00 3,250.50
2000 520980 Prof Svcs - Other 0.00 192,674.77 (177,560.97)
2000 521010 Contract Labor 0.00 1,348,923.47 (1,284,773.66)
2000 521018 Contract Labor-LACSD 0.00 88,506.11
2000 521030 Contract Burden 0.00 78,571.77
2000 521050 Contract Materials 0.00 520,962.09 (508,582.77)
2000 521080 Other Contract Svcs 0.00 636,185.21 (120,049.05)
2000 521110 Lndscp/Weed/HVAC/Sec 0.00 27,085.71
2000 521120 Out Svcs-Security 0.00 51,274.43
2000 521220 Lab Svcs - Outside 0.00 7,926.30
2000 521310 Graphic Services 0.00 76.42 (76.42)
2000 540110 Wste-Vol Fees 0.00 5,532.55
2000 540210 Wste-BOD/COD 0.00 981.05
2000 540320 Mthly Cap Chrg-Reg 0.00 2,397.84
2000 545110 Electricity 0.00 1,539,151.19
2000 545310 Cell Phone Accssrs 0.00 1,589.73
2000 545311 Cell Phone Expenses 0.00 14,452.76
2000 545320 Telephone 0.00 2,006.90
2000 545340 Computer Communic. 0.00 8,933.00
2000 545360 Disposal Service 0.00 23,128.92
2000 545370 Water 0.00 3,313.30
2000 547110 Build/Trailer Leases 0.00 64,020.00
2000 555910 Int Exp - Other 0.00 44.80
2000 560090 Capacity Rights 0.00 150,000.00 (150,000.00)
2000 581400 Depr Exp-Plant 0.00 1,311,985.93
2000 581500 Depr Exp-Adm Facil 0.00 216,622.66
2000 581600 Depr Exp-Equipment 0.00 293,064.07
2000 701000 Dir Lab-COFI Recon 0.00 1,392,870.36 (111,958.70)
2000 702000 Burden-COFIRecon 0.00 (141.83)
2000 702004 Burden-Alloc Exp 0.00 828,130.37 (65,972.31)
2000 703000 Ovrhd-COFI Recon 0.00 (56.00)
2000 703004 Ovrhd-Alloc Expense 0.00 221,195.06 (28,107.64)
2000 710000 Gen Alloc-COFI Recon 0.00 296,977.77
2000 720000 Admin-COFI Recon 0.00 25,441.10
2000 730000 Equip-COFI Recon 0.00 1,746.31
2000 750000 Fac Exp-COFI Recon 0.00 8,792.85
2000 799999 Proj Settlmnt-AUC 0.00 (2,886,826.07) 2,886,826.07
(0.00) (0.00) 0.00
2000 0 0
Balance O&M Settlement Balance VARIANCE
300.00 300.00 123.48
0.00 0.00 (123.48)
205,903.12 205,903.12 51,637.20
0.00 0.00 0.00
0.00 0.00 0.00
(97,046.09) (97,046.09) (37,749.52)
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
107,092.41 107,092.41 715.94
4,979,686.76 4,979,686.76 (1,205,649.53)
0.00 0.00 0.00
195,092.79 195,092.79 79,404.39
489,443.94 489,443.94 192,926.54
16,379.64 16,379.64 (602,715.60)
20,102.52 20,102.52 (37,969.98)
0.00 0.00 0.00
92,850.00 92,850.00 92,850.00
15,000.00 15,000.00 0.00
64,323.03 64,323.03 (57,953.76)
0.00 0.00 (293,957.58)
4,285,096.00 4,285,096.00 0.00
65,478,883.67 65,478,883.67 (120,413.00)
10,831,133.22 10,831,133.22 0.00
4,458,212.05 4,458,212.05 67,615.67
211,052.44 211,052.44 206,552.44
32,181.69 32,181.69 0.00
(1,964,366.51) (1,964,366.51) (1,308,373.54)
(324,934.00) (324,934.00) (216,622.66)
(443,029.67) (443,029.67) (296,676.46)
150,000.00 150,000.00 150,000.00
5,846,060.31 5,846,060.31 94,649,417.32 2,583,070.96
(1,617,703.19) (1,617,703.19) (1,289,217.87)
(1,073,297.78) (1,073,297.78) 1,744,821.93
0.00 0.00 0.00
(10,396.41) (10,396.41) 86,619.07
0.00 0.00 0.00
(139,661.99) (139,661.99) (113,259.29)
(144,734.04) (144,734.04) (122,234.04)
0.00 0.00 133,620.00
(236.76) (236.76) 1,656.36
0.00 0.00 1,973.55
(1,014.93) (1,014.93) 1,894.23
0.00 0.00 100,286.90
0.00 0.00 21,425.25
(64,323.03) (64,323.03) 57,953.76
0.00 0.00 (3,051,368.13) 293,957.58
(39,682,200.80) (39,682,200.80) (1,500,000.00)
(39,682,200.80) (39,682,200.80) (1,500,000.00)
(5,570,692.04) (5,570,692.04) (2,190,291.87)
(300,879.00) (300,879.00) 255,445.29
(9,195,887.61) (9,195,887.61) (94,431,860.25) 2,833,811.06 1,934,846.58
(68,537.93) (68,537.93)
(136,382.74) (136,382.74)
(366,622.40) (366,622.40)
(101,380.49) (101,380.49)
(715.94) (715.94)
(6,000,000.00) (6,000,000.00)
(156,515.00) (156,515.00)
0.18 0.18
161,575.30 161,575.30
2,591.21 2,591.21
5,762.00 5,762.00
21,927.12 21,927.12
7,315.95 7,315.95
563.30 563.30
112,239.97 112,239.97
1,054.23 1,054.23
1,492.05 1,492.05
137,064.79 137,064.79
19,458.46 19,458.46
0.00 0.00
0.00 0.00
8,965.74 8,965.74
118,538.92 118,538.92
2,215.24 2,215.24
1,944,032.28 1,944,032.28
3,822.50 3,822.50
783.00 783.00
750.00 750.00
219.00 219.00
19,576.97 19,576.97
39,356.00 39,356.00
85,000.00 85,000.00
36,030.65 36,030.65
434.00 434.00
3,570.00 3,570.00
9,090.75 9,090.75
3,250.50 3,250.50
15,113.80 15,113.80
64,149.81 64,149.81
88,506.11 88,506.11
78,571.77 78,571.77
12,379.32 12,379.32
516,136.16 516,136.16
27,085.71 27,085.71
51,274.43 51,274.43
7,926.30 7,926.30
0.00 0.00
5,532.55 5,532.55
981.05 981.05
2,397.84 2,397.84
1,539,151.19 1,539,151.19
1,589.73 1,589.73
14,452.76 14,452.76
2,006.90 2,006.90
8,933.00 8,933.00
23,128.92 23,128.92
3,313.30 3,313.30
64,020.00 64,020.00
44.80 44.80
0.00 0.00
1,311,985.93 1,311,985.93
216,622.66 216,622.66
293,064.07 293,064.07
1,280,911.66 1,280,911.66
(141.83) (141.83)
762,158.06 762,158.06
(56.00) (56.00)
193,087.42 193,087.42
296,977.77 296,977.77
25,441.10 25,441.10
1,746.31 1,746.31
8,792.85 8,792.85
0.00 0.00 2,833,811.06
(0.00) 0.00 (0.00)
Assets, Liabilities and Net Assets 2009 2008
100100 Petty Cash Box 300.00 176.52
100199 Petty Cash Box Clearing 0.00 123.48
101040 CBB Checking-RCA 231-###042 205,903.12 154,265.92
101045 CBB Checking-RCA Checks Outward clearing (97,046.09) (59,296.57)
109910 Claim on Pooled Cash 34.40 0.00
110030 CBB Money Market Acct RCA - 231-###873 107,092.41 106,376.47
113030 LAIF RCA -###6013 4,979,686.76 6,185,336.29
114030 CBB- RCA Certificates of Deposit - 231-###8606 0.00 0.00
** Cash & Short Term Investments 5,195,970.60 6,386,982.11
120000 Accounts Receivable - Trade 195,092.79 115,688.40
120010 Accounts Receivable - Inter Agency 489,409.54 296,517.40
120030 Accounts Receivable - Accrued Receivables 16,379.64 619,095.24
** Accounts Receivable 700,881.97 1,031,301.04
121110 Accrued Interest Receivable 20,102.52 58,072.50
** Interest Receivable 20,102.52 58,072.50
140120 Prepaid Insurance - Casualty 92,850.00 0.00
140419 Refundable Deposits Conversion 15,000.00 15,000.00
** Prepaid Items 107,850.00 15,000.00
**** Current Assets 6,024,805.09 7,491,355.65
157010 Escrow Deposits Iin lieu of Retention 64,323.03 122,276.79
157019 Escrow/Deposits in lieu of Retention Conversion 0.00 293,957.58
*** Restricted Assets 64,323.03 416,234.37
170100 Land 4,285,096.00 4,285,096.00
** Land 4,285,096.00 4,285,096.00
173600 CWIP - Equipment 211,052.44 4,500.00
173970 CWIP - Do Not Use - See #173870 32,181.69 32,181.69
176210 CWIP - Capacity Rights 150,000.00 0.00
179000 CWIP - Other Non Construction 5,846,060.31 3,262,989.35
** Jobs in progress 6,239,294.44 3,299,671.04
170400 Plant Structures 65,478,883.67 65,599,296.67
170500 Admin Facilities 10,831,133.22 10,831,133.22
170600 Equipment 4,458,212.05 4,390,596.38
* Capital Assets 80,768,228.94 80,821,026.27
174400 Accumulated Depreciation - Plant Structures (1,964,366.51) (655,992.97)
174500 Accumulated Depreciation - Admin Facilities (324,934.00) (108,311.34)
174600 Accumulated Depreciation - Equipment (443,029.67) (146,353.21)
* Accumulated Depreciation (2,732,330.18) (910,657.52)
** Capital Assets net of accum.depreciation 78,035,898.76 79,910,368.75
*** Capital Assets 88,560,289.20 87,495,135.79
**** Non-Current Assets 88,624,612.23 87,911,370.16
***** Assets 94,649,417.32 95,402,725.81
200000 Accounts Payable - Trade (1,617,703.19) (328,485.32)
200010 Accounts Payable - Inter Agency (1,073,297.78) (2,818,119.71)
200900 Accounts Payable - GR/IR Clearing - Vendor (10,396.41) (97,015.48)
201010 Accrued Expenses - O&M - To Be Reversed (139,661.99) (26,402.70)
201020 Accrued Expenses - WIP - To Be Reversed (144,734.04) (22,500.00)
* Accounts Payable (2,985,793.41) (3,292,523.21)
202110 Deposits from Customers 0.00 (133,620.00)
202210 Sales Use Tax - CA (236.76) (1,893.12)
202219 Sales Use Tax - Conversion Account 0.00 (1,973.55)
202230 Sales Tax on Sales - CA (1,014.93) (2,909.16)
* Accrued Liabilities (1,251.69) (140,395.83)
240110 Vendor Retentions 0.00 (100,286.90)
* Retention deposits and escrows ????? 0.00 (100,286.90)
240130 Vendor Escrow Deposits In Lieu Of Retention 0.00 (21,425.25)
240131 Vendor Escrow/Deposits In Lieu Of Retention (N/C) (64,323.03) (122,276.79)
240139 Vendor Escrow/Deposits In Lieu Of Retention Conver 0.00 (293,957.58)
* Deposits and retentions (64,323.03) (437,659.62)
**** Liabilities (3,051,368.13) (3,970,865.56)
310102 Contributed Capital - IEUA (39,682,200.80) (38,182,200.80)
310103 Contributed Capital - LA County Sanitation Dist (39,682,200.80) (38,182,200.80)
** Contributed Capital (79,364,401.60) (76,364,401.60)
332010 Reserve for Capital - New Plant (9,195,887.61) (11,130,734.19)
** Restricted Net Assets (9,195,887.61) (11,130,734.19)
*** Net Assets - other (88,560,289.21) (87,495,135.79)
****** UnresNetAssets calc (3,037,759.98) (3,936,724.46)
******* Total Net Assets (91,598,049.19) (91,431,860.25)
Income & Expenditure 2009 2008
404010 Biosolids Recycling (68,537.93) (21,683.97)
406000 Compost Delivery Service (136,382.74) (203,074.65)
406200 Compost Sales (366,622.40) 0.00
** Operating Revenues (571,543.07) (224,758.62)
Operations & Maintenance 2009 2008
701000 Direct Labor-COFI Reconciliation 1,018,302.50 827,266.68
* Allocation Labor - Salaries & Wages 1,018,302.50 827,266.68
702000 Burden-COFI Reconciliation (165.99) (1,146.76)
702004 Burden-Allocation Expense 605,930.61 485,100.35
* Allocation Labor - Burden 605,764.62 483,953.59
** Allocation Labor - Direct & Burden 1,624,067.12 1,311,220.27
703000 Overhead-COFI Reconciliation (65.20) (510.06)
703004 Overhead-Allocation Expense 146,350.41 164,763.47
* Allocation - Overhead 146,285.21 164,253.41
710000 General Allocation-COFI Reconciliation 294,900.65 0.00
* Allocation ? 294,900.65 0.00
750000 Facilities Expense-COFI Reconciliation 1,267.53 0.00
* Allocation Facilities Expenses 1,267.53 0.00
** Allocation - Non-labor 442,453.39 164,253.41
*** Indirect Expense Allocations 2,066,520.51 1,475,473.68
520950 Professional Services - Training Consultant 0.00 171.06
520980 Professional Services - Other 15,113.80 0.00
*** Professional Services 15,113.80 171.06
521010 Contract Labor 22,951.88 167,682.19
521018 Contract Labor-LACSD 8,990.47 0.00
521030 Contract Burden 5,695.78 0.00
521050 Contract Materials 115,079.32 4,826.98
521080 Other Contractual Services 516,136.16 176,766.76
521110 Outside Svc's-Lndscaping/Weed/Pest Cntrol/HVAC/Sec 25,880.31 47,016.22
521120 Outside Services - Security 51,274.43 0.00
521220 Laboratory Services - Outside 7,926.30 3,872.40
*** Contractural Services & Materials 753,934.65 400,164.55
540110 Wastewater-Volumetric Fees 5,532.55 0.00
540210 Strength Charges-BOD/COD 981.05 0.00
540320 Monthly Capacity Charge-Regional 2,397.84 0.00
*** Operating Fees 8,911.44 0.00
545110 Electricity 1,539,151.19 1,884,172.68
545310 Cell Phone Accessories 1,589.73 1,855.24
545311 Cell Phone Expenses 14,452.76 10,456.34
545320 Telephone 1,625.86 1,789.17
545340 Computer Communications 8,933.00 0.00
545360 Disposal Service 23,128.92 22,461.69
545370 Water 3,313.30 3,424.05
*** Utilities 1,592,194.76 1,924,159.17
505010 Pay for Temporary Services 159,622.30 1,546.06
** Admin & General - Labor 159,622.30 1,546.06
513010 Meeting Expenses 3,822.50 771.64
513030 Committee Expenses 783.00 0.00
514010 Memberships - Agency Wide 750.00 750.00
514110 Subscriptions and Publications 219.00 500.00
514210 Registration, Title and Permit Fees 19,576.97 2,272.38
515030 Contributions - Sponsorships 0.00 1,000.00
517010 Insurance Premiums - Liability 35,034.00 0.00
519310 Permits and Licenses 35,930.65 2,839.27
** Admin & General - Non-labor 96,116.12 8,133.29
*** Administration & General Expenses 255,738.42 9,679.35
512010 Office Supplies-General 4,864.66 4,207.69
512110 Supplies - General 21,547.19 20,559.03
512140 Uniform / Throw Rugs 3,988.22 3,619.85
512160 Laboratory Supplies 563.30 2,796.04
512170 Operations & Maintenance Supplies 113,744.20 65,351.90
512210 Forms, Printing and Copying costs 711.58 37.60
512350 Postage and Delivery Charges 1,471.92 624.31
512410 Fuel 137,064.79 87,261.05
512440 Industrial Gases 0.00 279.83
512450 Fleet Parts & Supplies 19,458.46 15,183.84
512660 Equipment - Small Tools/Equip.< $2000 8,965.74 28,281.91
512710 Equipment Maintenance & Supplies 118,538.92 39,174.42
512730 Equipment Rental (Non Lease) 2,215.24 11,419.73
512910 Other Materials & Supplies 1,944,032.28 3,732.33
*** Operations & Maintenance Expenses 2,377,166.50 282,529.53
**** 210000 RCA Operations 7,069,580.08 4,092,177.34
521080 Other Contractual Services 0.00 1,000.00
521220 Laboratory Services - Outside 0.00 600.00
*** Contractural Services & Materials 0.00 1,600.00
545110 Electricity 0.00 170,317.13
545310 Cell Phone Accessories 0.00 1,238.06
545311 Cell Phone Expenses 0.00 1,648.09
*** Utilities 0.00 173,203.28
513010 Meeting Expenses 0.00 1,052.18
519310 Permits and Licenses 0.00 1,036.00
*** Administration & General Expenses 0.00 2,088.18
512010 Office Supplies-General 0.00 1,292.72
512140 Uniform / Throw Rugs 0.00 1,400.85
512170 Operations & Maintenance Supplies (2,154.23) 15,686.65
512410 Fuel 0.00 51,173.35
512450 Fleet Parts & Supplies 0.00 374.64
512710 Equipment Maintenance & Supplies 0.00 2,493.61
512730 Equipment Rental (Non Lease) 0.00 552.76
512910 Other Materials & Supplies 0.00 80.00
*** Operations & Maintenance Expenses (2,154.23) 73,054.58
**** 240000 OM Operations (2,154.23) 249,946.04
***** Operations and Maintenance 7,067,425.85 4,342,123.38
701000 Direct Labor-COFI Reconciliation 0.00 549.82
* Allocation Labor - Salaries & Wages 0.00 549.82
702000 Burden-COFI Reconciliation 0.00 321.66
* Allocation Labor - Burden 0.00 321.66
** Allocation Labor - Direct & Burden 0.00 871.48
703000 Overhead-COFI Reconciliation 0.00 105.23
** Allocation - Non-labor 0.00 105.23
**** 100000 General Admin 0.00 976.71
701000 Direct Labor-COFI Reconciliation 262,568.55 70,106.23
* Allocation Labor - Salaries & Wages 262,568.55 70,106.23
702004 Burden-Allocation Expense 156,227.45 41,027.90
* Allocation Labor - Burden 156,227.45 41,027.90
** Allocation Labor - Direct & Burden 418,796.00 111,134.13
703004 Overhead-Allocation Expense 46,737.01 18,697.55
* Allocation - Overhead 46,737.01 18,697.55
710000 General Allocation-COFI Reconciliation 2,077.12 0.00
* Allocation ? 2,077.12 0.00
720000 Administrative Expense-COFI Reconciliation 25,441.10 0.00
* Allocation Admin 25,441.10 0.00
730000 Equipment-COFI Reconciliation 1,746.31 0.00
* Allocation Equipment 1,746.31 0.00
750000 Facilities Expense-COFI Reconciliation 7,525.32 0.00
* Allocation Facilities Expenses 7,525.32 0.00
** Allocation - Non-labor 83,526.86 18,697.55
*** Indirect Expense Allocations 502,322.86 129,831.68
520110 External Audit Services 3,570.00 3,678.00
520210 Legal Fees - General/Labor Relations 9,090.75 16,042.82
520230 Legal Fees - Litigation 3,250.50 2,060.00
*** Professional Services 15,911.25 21,780.82
521010 Contract Labor 41,197.93 128,221.43
521018 Contract Labor-LACSD 79,515.64 0.00
521030 Contract Burden 72,875.99 67,620.17
521050 Contract Materials (102,700.00) 0.00
521080 Other Contractual Services 0.00 16,872.37
521110 Outside Svc's-Lndscaping/Weed/Pest Cntrol/HVAC/Sec 1,205.40 74,486.18
*** Contractural Services & Materials 92,094.96 287,200.15
545320 Telephone 381.04 1,610.05
*** Utilities 381.04 1,610.05
547110 Building / Trailer Leases 64,020.00 64,020.00
*** Other Operating Expenses 64,020.00 64,020.00
505010 Pay for Temporary Services 1,953.00 20,770.77
** Admin & General - Labor 1,953.00 20,770.77
511220 Travel Costs - Mileage Reimbursement 2,591.21 0.00
513010 Meeting Expenses 0.00 1,256.57
514210 Registration, Title and Permit Fees 0.00 101.38
517010 Insurance Premiums - Liability 4,322.00 107,228.66
517110 Insurance Premiums - Motor vehicles 0.00 1,320.74
517210 Insurance Premiums - Casualty 85,000.00 0.00
519310 Permits and Licenses 100.00 0.00
519550 Taxes Payable 434.00 434.00
** Admin & General - Non-labor 92,447.21 110,341.35
*** Administration & General Expenses 94,400.21 131,112.12
512010 Office Supplies-General 897.34 4,153.01
512110 Supplies - General 379.93 0.00
512140 Uniform / Throw Rugs 1,720.47 0.00
512170 Operations & Maintenance Supplies 0.00 233.54
512210 Forms, Printing and Copying costs 342.65 3,622.11
512350 Postage and Delivery Charges 20.13 307.76
512710 Equipment Maintenance & Supplies 0.00 64.76
*** Operations & Maintenance Expenses 3,360.52 8,381.18
**** 200000 RCA Admin 772,490.84 643,936.00
521080 Other Contractual Services 0.00 967.50
*** Contractural Services & Materials 0.00 967.50
**** 220000 OM Admin 0.00 967.50
701000 Direct Labor-COFI Reconciliation 40.61 0.00
* Allocation Labor - Salaries & Wages 40.61 0.00
702000 Burden-COFI Reconciliation 24.16 0.00
* Allocation Labor - Burden 24.16 0.00
** Allocation Labor - Direct & Burden 64.77 0.00
703000 Overhead-COFI Reconciliation 9.20 0.00
** Allocation - Non-labor 9.20 0.00
*** Indirect Expense Allocations 73.97 0.00
512140 Uniform / Throw Rugs 1,607.26 0.00
*** Operations & Maintenance Expenses 1,607.26 0.00
**** 503000 Wastewater Admin RO 1,681.23 0.00
***** Administration and General 774,172.07 645,880.21
****** Operations & Maint 7,841,597.92 4,988,003.59
581400 Depreciation Expense - Plant Structure 1,311,985.93 655,992.97
581500 Depreciation Expense - Admin Facilities 216,622.66 108,311.34
581600 Depreciation Expense - Equipment 293,064.07 146,353.21
*** Deprec. and Amort 1,821,672.66 910,657.52
******* Total Operating Exp 9,663,270.58 5,898,661.11
******** Operating Inc (Loss) 9,091,727.51 5,673,902.49
NON OPERATING (REVENUES) / EXPENSE 2009 2008
480110 Interest Revenue (101,380.49) (427,577.52)
480120 Interest - T.C.D. (715.94) (18,861.10)
** Interest Revenue (102,096.43) (446,438.62)
483010 Contributed Capital (6,000,000.00) 0.00
** Contibuted Capital (6,000,000.00) 0.00
499010 Miscellaneous Other Revenue 0.18 0.00
** Other Non Operating Revenue 0.18 0.00
*** Non-Op Revenue (6,102,096.25) (446,438.62)
484050 Grants & Subsidies - Private (156,515.00) 0.00
** Operating Grants (156,515.00) 0.00
**** Total Non-Op Revenue (6,258,611.25) (446,438.62)
560090 Capacity Right Purchases 150,000.00 0.00
** Non Operating Expenses Excl. Interest 150,000.00 0.00
555910 Interest Expense - Other 44.80 0.00
** Interest Expense 44.80 0.00
*** Non-Op Expense 150,044.80 0.00
********* (Inc)/Loss pre Contr 2,983,161.06 5,227,463.87
TRANSFERS AND CAPITAL CONTRIBUTIONS 2009 2008
483010 Contributed Capital (6,000,000.00) 0.00
* Contributed Capital (6,000,000.00) 0.00
495100 Sale Plans and Specifications 0.00 (590.00)
** Capital Income 0.00 (590.00)
********** Change in Net Assets (3,016,838.94) 5,226,873.87
******** TNA Close (91,598,049.19) (91,431,860.25)
*********** TNA Open Recon (88,581,210.25) (96,658,734.12)
2,833,811.06
(183,027.88)
150,000.00
2007
300.00
0.00
6,154,264.70
(494,763.13)
0.00
104,973.20
4,677,436.74
785,696.85
11,227,908.36
3,000,000.00
0.00
585,730.77
3,585,730.77
25,394.53
25,394.53
77,916.66
15,000.00
92,916.66
14,931,950.32
0.00
1,694,165.43
1,694,165.43
4,285,096.00
4,285,096.00
0.00
69,891,366.81
0.00
0.00
69,891,366.81
0.00
10,831,133.22
0.00
10,831,133.22
0.00
0.00
0.00
0.00
10,831,133.22
85,007,596.03
86,701,761.46
101,633,711.78
(3,278,838.68)
0.00
0.00
0.00
0.00
(3,278,838.68)
0.00
0.00
(1,973.55)
0.00
(1,973.55)
0.00
0.00
0.00
0.00
(1,694,165.43)
(1,694,165.43)
(4,974,977.66)
(38,182,200.80)
(38,182,200.80)
(76,364,401.60)
(15,116,229.22)
(15,116,229.22)
(91,480,630.82)
(5,178,103.30)
(96,658,734.12)
2007
2007 supp ee's
1,018,302.50
(165.99)
605,930.61
(65.20)
146,350.41
294,900.65
1,267.53
0.00
15,113.80
22,951.88
8,990.47
5,695.78
115,079.32
516,136.16
25,880.31
51,274.43
7,926.30
5,532.55
981.05
2,397.84
1,539,151.19
1,589.73
14,452.76
1,625.86
8,933.00
23,128.92
3,313.30
159,622.30
3,822.50
783.00
750.00
219.00
19,576.97
0.00
35,034.00
35,930.65
4,864.66
21,547.19
3,988.22
563.30
114,438.20
711.58
1,471.92
137,064.79
0.00
19,458.46
8,965.74
118,538.92
2,215.24
1,944,032.28
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(2,154.23)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
262,568.55
156,227.45
46,737.01
2,077.12
25,441.10
1,746.31
7,525.32
3,570.00
9,090.75
3,250.50
41,197.93
79,515.64
72,875.99
(102,700.00)
0.00
1,205.40
381.04
64,020.00
1,953.00
2,591.21
0.00
0.00
4,322.00
0.00
85,000.00
100.00
434.00
897.34
379.93
1,720.47
0.00
342.65
20.13
0.00
0.00
40.61
24.16
9.20
1,607.26
5,606,332.61 2,235,959.31
2007
2007
Accounts 2007 2008 Increase Decrease Dr ADJ Cr ADJ 2008 ADJ. BAL CARF Dr CARF Cr CARF BALANCE SETTLEMENT CARF BALANCE
100100 Petty Cash Box 300.00 176.52 0.00 (123.48) 0.00 0.00 176.52 0.00 0.00 176.52 176.52
100199 Petty Cash Box Clearing 0.00 123.48 123.48 0.00 0.00 0.00 123.48 0.00 0.00 123.48 123.48
101040 CBB Checking-RCA 231-###042 6,154,264.70 154,265.92 0.00 (5,999,998.78) 0.00 0.00 154,265.92 0.00 0.00 154,265.92 154,265.92
101041 CBB Checking-RCA Deposits Inward clearing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
101043 CBB Checking-RCA WT Inward clearing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
101045 CBB Checking-RCA Checks Outward clearing (494,763.13) (59,296.57) 435,466.56 0.00 0.00 0.00 (59,296.57) 0.00 0.00 (59,296.57) (59,296.57)
101046 CBB Checking-RCA ACH Outward clearing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
101047 CBB Checking-RCA WT Outward clearing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
101094 CBB Checking-RCA Undeposited receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
109910 Claim on Pooled Cash 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
110030 CBB Money Market Acct RCA - 231-###873 104,973.20 106,376.47 1,403.27 0.00 0.00 0.00 106,376.47 0.00 0.00 106,376.47 106,376.47
113030 LAIF RCA -###6013 4,677,436.74 6,185,336.29 1,507,899.55 0.00 0.00 0.00 6,185,336.29 0.00 0.00 6,185,336.29 6,185,336.29
114030 CBB-CD Acct RCA - 231-###8606 785,696.85 0.00 0.00 (785,696.85) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
120000 Accounts Receivable - Trade 3,000,000.00 115,688.40 0.00 (2,884,311.60) 0.00 0.00 115,688.40 0.00 0.00 115,688.40 115,688.40
120010 Accounts Receivable - Inter Agency 0.00 296,517.40 296,517.40 0.00 0.00 0.00 296,517.40 0.00 0.00 296,517.40 296,517.40
120030 Accounts Receivable - Accrued Receivables 585,730.77 619,095.24 33,364.47 0.00 0.00 0.00 619,095.24 0.00 0.00 619,095.24 619,095.24
120099 Accounts Receivable - Trade Conversion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
121110 Accrued Receivable - Interest 25,394.53 58,072.50 32,677.97 0.00 0.00 0.00 58,072.50 0.00 0.00 58,072.50 58,072.50
129010 Miscellaneous Clearing Account 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
140120 Prepaid Insurance - Casualty 77,916.66 0.00 0.00 (77,916.66) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
140419 Refundable Deposits Conversion 15,000.00 15,000.00 0.00 0.00 0.00 0.00 15,000.00 0.00 0.00 15,000.00 15,000.00
157010 Escrow deposits Iin lieu of retention 0.00 122,276.79 122,276.79 0.00 0.00 0.00 122,276.79 0.00 0.00 122,276.79 122,276.79
157019 Escrow/Deposits in lieu of Retention Conversion 1,694,165.43 293,957.58 0.00 (1,400,207.85) 0.00 0.00 293,957.58 0.00 0.00 293,957.58 293,957.58
170100 Land 4,285,096.00 4,285,096.00 0.00 0.00 0.00 0.00 4,285,096.00 0.00 0.00 4,285,096.00 4,285,096.00
170400 Plant Structures 0.00 65,599,296.67 65,599,296.67 0.00 0.00 0.00 65,599,296.67 0.00 0.00 65,599,296.67 65,599,296.67
170500 Admin Facilities 10,831,133.22 10,831,133.22 0.00 0.00 0.00 0.00 10,831,133.22 0.00 0.00 10,831,133.22 10,831,133.22
170600 Equipment 0.00 4,390,596.38 4,390,596.38 0.00 0.00 0.00 4,390,596.38 0.00 0.00 4,390,596.38 4,390,596.38
173600 CWIP - Equipment 0.00 4,500.00 4,500.00 0.00 0.00 0.00 4,500.00 0.00 0.00 4,500.00 4,500.00
173970 CWIP - Do No Use - See #173870 69,891,366.81 32,181.69 0.00 (69,859,185.12) 0.00 0.00 32,181.69 0.00 0.00 32,181.69 32,181.69
174400 Accumulated Depreciation - Plant Structures 0.00 (655,992.97) 0.00 (655,992.97) 0.00 0.00 (655,992.97) 0.00 0.00 (655,992.97) (655,992.97)
174500 Accumulated Depreciation - Admin Facilities 0.00 (108,311.34) 0.00 (108,311.34) 0.00 0.00 (108,311.34) 0.00 0.00 (108,311.34) (108,311.34)
174600 Accumulated Depreciation - Equipment 0.00 (146,353.21) 0.00 (146,353.21) 0.00 0.00 (146,353.21) 0.00 0.00 (146,353.21) (146,353.21)
179000 CWIP - Other Non Construction 0.00 3,262,989.35 3,262,989.35 0.00 0.00 0.00 3,262,989.35 0.00 0.00 3,262,989.35 3,262,989.35
200000 Accounts Payable - Trade (3,278,838.68) (328,485.32) 2,950,353.36 0.00 0.00 0.00 (328,485.32) 0.00 0.00 (328,485.32) (328,485.32)
200010 Accounts Payable - Inter Agency 0.00 (2,818,119.71) 0.00 (2,818,119.71) 0.00 0.00 (2,818,119.71) 0.00 0.00 (2,818,119.71) (2,818,119.71)
200099 Accounts Payable - Trade Conversion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
200900 Accounts Payable - GR/IR Clearing - Vendor 0.00 (97,015.48) 0.00 (97,015.48) 0.00 0.00 (97,015.48) 0.00 0.00 (97,015.48) (97,015.48)
200920 Accounts Payable - Net Discount Clearing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
201010 Accrued Expenses - O&M - To Be Reversed 0.00 (26,402.70) 0.00 (26,402.70) 0.00 0.00 (26,402.70) 0.00 0.00 (26,402.70) (26,402.70)
201020 Accrued Expenses - WIP - To Be Reversed 0.00 (22,500.00) 0.00 (22,500.00) 0.00 0.00 (22,500.00) 0.00 0.00 (22,500.00) (22,500.00)
202110 Deposits from Customers 0.00 (133,620.00) 0.00 (133,620.00) 0.00 0.00 (133,620.00) 0.00 0.00 (133,620.00) (133,620.00)
202210 Sales Use Tax - CA 0.00 (1,893.12) 0.00 (1,893.12) 0.00 0.00 (1,893.12) 0.00 0.00 (1,893.12) (1,893.12)
202219 Sales Use Tax - Conversion Account (1,973.55) (1,973.55) 0.00 0.00 0.00 0.00 (1,973.55) 0.00 0.00 (1,973.55) (1,973.55)
202230 Sales Tax on Sales - CA 0.00 (2,909.16) 0.00 (2,909.16) 0.00 0.00 (2,909.16) 0.00 0.00 (2,909.16) (2,909.16)
202500 Accruals - Inter Agency 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
202900 Other Accrued Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
240110 Vendor Retentions 0.00 (100,286.90) 0.00 (100,286.90) 0.00 0.00 (100,286.90) 0.00 0.00 (100,286.90) (100,286.90)
240119 Vendor Retentions Conversion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
240130 Vendor Escrow Deposits In Lieu Of Retention 0.00 (21,425.25) 0.00 (21,425.25) 0.00 0.00 (21,425.25) 0.00 0.00 (21,425.25) (21,425.25)
240131 Vendor Escrow/Deposits In Lieu Of Retention (N/C) 0.00 (122,276.79) 0.00 (122,276.79) 0.00 0.00 (122,276.79) 0.00 0.00 (122,276.79) (122,276.79)
240139 Vendor Escrow/Deposits In Lieu Of Retention Conver (1,694,165.43) (293,957.58) 1,400,207.85 0.00 0.00 0.00 (293,957.58) 0.00 0.00 (293,957.58) (293,957.58)
240159 Vendor Retention - Stop Notice Pay Conversion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
299991 Conversion - Accounts Payable Offset 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
310102 Contributed Capital - IEUA (38,182,200.80) (38,182,200.80) 0.00 0.00 0.00 0.00 (38,182,200.80) 0.00 0.00 (38,182,200.80) (38,182,200.80)
310103 Contributed Capital - LA County Sanitation Dist (38,182,200.80) (38,182,200.80) 0.00 0.00 0.00 0.00 (38,182,200.80) 0.00 0.00 (38,182,200.80) (38,182,200.80)
320010 Unreserved Net Assets (492,985.17) (8,607,274.04) 0.00 (8,114,288.87) 0.00 0.00 (8,607,274.04) 0.00 0.00 (8,607,274.04) (8,607,274.04)
331030 Reserve for Encumbrances (38,026.24) (556,324.29) 0.00 (518,298.05) 0.00 0.00 (556,324.29) 0.00 0.00 (556,324.29) (556,324.29)
332010 Reserve for Capital - New Plant (15,116,229.22) (11,130,734.19) 3,985,495.03 0.00 0.00 0.00 (11,130,734.19) 0.00 0.00 (11,130,734.19) (11,130,734.19)
399999 GL Balanced Conversion Account 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4,649,098.89 (5,224,865.87) (5,226,873.87) (5,226,873.87) 0.00 (5,226,873.87)
Accounts 2007 2008 Increase Decrease Dr ADJ Cr ADJ 2008 ADJ. BAL CARF Dr CARF Cr CARF BALANCE SETTLEMENT CARF BALANCE
404010 Biosolids Recycling 0.00 (21,683.97) 0.00 (21,683.97) 0.00 0.00 (21,683.97) 0.00 0.00 (21,683.97) (21,683.97)
405000 Trucked Manure Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
406000 Compost Sales/Delivery 0.00 (203,074.65) 0.00 (203,074.65) 0.00 0.00 (203,074.65) 0.00 0.00 (203,074.65) (203,074.65)
480110 Interest Revenue (120,949.19) (427,577.52) 0.00 (306,628.33) 0.00 0.00 (427,577.52) 0.00 0.00 (427,577.52) (427,577.52)
480120 Interest - T.C.D. (37,097.84) (18,861.10) 18,236.74 0.00 0.00 0.00 (18,861.10) 0.00 0.00 (18,861.10) (18,861.10)
483010 Contributed Capital (6,000,000.00) 0.00 6,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
495100 Sale Plans and Specifications 0.00 (590.00) 0.00 (590.00) 0.00 0.00 (590.00) 0.00 0.00 (590.00) (590.00)
499010 Miscellaneous Other Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
505010 Pay for Temporary Services 0.00 22,316.83 22,316.83 0.00 0.00 0.00 22,316.83 0.00 0.00 22,316.83 22,316.83
511120 Employee Training and Seminars - Dept Specific 5,145.79 0.00 0.00 (5,145.79) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
511210 Overtime - Meal Costs 32.29 0.00 0.00 (32.29) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
511220 Travel Costs - Mileage Reimbursement 782.68 0.00 0.00 (782.68) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
511230 Travel Costs - Transportation 723.20 0.00 0.00 (723.20) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
511240 Travel Costs - Meals 147.41 0.00 0.00 (147.41) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
511250 Travel Costs - Lodging 1,101.06 0.00 0.00 (1,101.06) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
511290 Travel Costs - Other 278.36 0.00 0.00 (278.36) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
512010 Office Supplies-General 57,277.54 9,653.42 0.00 (47,624.12) 0.00 0.00 9,653.42 0.00 0.00 9,653.42 9,653.42
512110 Supplies - General 93,715.31 36,456.28 0.00 (57,259.03) 0.00 0.00 36,456.28 0.00 0.00 36,456.28 (15,897.25) 20,559.03
512140 Uniform / Throw Rugs 0.00 5,020.70 5,020.70 0.00 0.00 0.00 5,020.70 0.00 0.00 5,020.70 5,020.70
512160 Laboratory Supplies 0.00 5,065.43 5,065.43 0.00 0.00 0.00 5,065.43 0.00 0.00 5,065.43 (2,269.39) 2,796.04
512170 Operations & Maintenance Supplies 47,065.97 86,876.77 39,810.80 0.00 0.00 0.00 86,876.77 0.00 0.00 86,876.77 (5,604.68) 81,272.09
512190 Disaster Preparedness Supplies 4,196.63 0.00 0.00 (4,196.63) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
512210 Forms, Printing and Copying costs 3,243.84 3,659.71 415.87 0.00 0.00 0.00 3,659.71 0.00 0.00 3,659.71 3,659.71
512350 Postage and Delivery Charges 1,003.25 1,795.88 792.63 0.00 0.00 0.00 1,795.88 0.00 0.00 1,795.88 (863.81) 932.07
512410 Fuel 1,788.17 138,434.40 136,646.23 0.00 0.00 0.00 138,434.40 0.00 0.00 138,434.40 138,434.40
512440 Industrial Gases 55.31 279.83 224.52 0.00 0.00 0.00 279.83 0.00 0.00 279.83 279.83
512450 Fleet Parts & Supplies 0.00 15,558.48 15,558.48 0.00 0.00 0.00 15,558.48 0.00 0.00 15,558.48 15,558.48
512510 Comptr SW Licenses ,$5,000 331.35 0.00 0.00 (331.35) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
512520 Computer SW >$,5000 & License Fees 3,520.51 0.00 0.00 (3,520.51) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
512610 Equipment - Office - Low Value < $500 25,153.90 0.00 0.00 (25,153.90) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
512620 Equipment - Computers < $5000 28,308.81 4,334.73 0.00 (23,974.08) 0.00 0.00 4,334.73 0.00 0.00 4,334.73 (4,334.73) 0.00
512660 Equipment - Small Tools/Equip.< $2000 25,597.93 58,322.24 32,724.31 0.00 0.00 0.00 58,322.24 0.00 0.00 58,322.24 (30,040.33) 28,281.91
512710 Equipment Maintenance & Supplies 172.61 119,077.62 118,905.01 0.00 0.00 0.00 119,077.62 0.00 0.00 119,077.62 (77,344.83) 41,732.79
512730 Equipment Rental (Non Lease) 0.00 11,972.49 11,972.49 0.00 0.00 0.00 11,972.49 0.00 0.00 11,972.49 11,972.49
512910 Other Materials & Supplies 8,948.25 120,760.05 111,811.80 0.00 0.00 0.00 120,760.05 0.00 0.00 120,760.05 (116,947.72) 3,812.33
513010 Meeting Expenses 1,724.84 3,278.02 1,553.18 0.00 0.00 0.00 3,278.02 0.00 0.00 3,278.02 (197.63) 3,080.39
513020 Conference Expenses 730.00 0.00 0.00 (730.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
514010 Memberships - Agency Wide 750.00 750.00 0.00 0.00 0.00 0.00 750.00 0.00 0.00 750.00 750.00
514110 Subscriptions and Publications 300.52 500.00 199.48 0.00 0.00 0.00 500.00 0.00 0.00 500.00 500.00
514210 Registration, Title and Permit Fees 2,007.72 2,373.76 366.04 0.00 0.00 0.00 2,373.76 0.00 0.00 2,373.76 2,373.76
515030 Contributions - Sponsorships 0.00 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 0.00 1,000.00 1,000.00
517010 Insurance Premiums - Liability 29,312.00 107,228.66 77,916.66 0.00 0.00 0.00 107,228.66 0.00 0.00 107,228.66 107,228.66
517110 Insurance Premiums - Motor vehicles 1,366.98 1,320.74 0.00 (46.24) 0.00 0.00 1,320.74 0.00 0.00 1,320.74 1,320.74
517210 Insurance Premiums - Casualty 7,083.34 0.00 0.00 (7,083.34) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
519310 Permits and Licenses 2,164.67 3,875.27 1,710.60 0.00 0.00 0.00 3,875.27 0.00 0.00 3,875.27 3,875.27
519520 Refundable Fees & Permits 0.00 (10,000.00) 0.00 (10,000.00) 0.00 0.00 (10,000.00) 0.00 0.00 (10,000.00) 10,000.00 0.00
519550 Taxes Payable 0.00 434.00 434.00 0.00 0.00 0.00 434.00 0.00 0.00 434.00 434.00
520110 External Audit Services 3,677.00 3,678.00 1.00 0.00 0.00 0.00 3,678.00 0.00 0.00 3,678.00 3,678.00
520210 Legal Fees - General/Labor Relations 120.00 16,042.82 15,922.82 0.00 0.00 0.00 16,042.82 0.00 0.00 16,042.82 16,042.82
520230 Legal Fees - Litigation 5,320.00 2,060.00 0.00 (3,260.00) 0.00 0.00 2,060.00 0.00 0.00 2,060.00 2,060.00
520920 Professional Services - Engineering 72,257.93 2,429.26 0.00 (69,828.67) 0.00 0.00 2,429.26 0.00 0.00 2,429.26 (2,429.26) 0.00
520930 Professional Services - Public Information 1,580.92 0.00 0.00 (1,580.92) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
520950 Professional Services - Training Consultant 0.00 171.06 171.06 0.00 0.00 0.00 171.06 0.00 0.00 171.06 171.06
520980 Professional Services - Other 0.00 160,253.43 160,253.43 0.00 0.00 0.00 160,253.43 0.00 0.00 160,253.43 (160,253.43) 0.00
521010 Construction Mgmt / Inspection 6,300,845.97 2,981,715.37 0.00 (3,319,130.60) 0.00 0.00 2,981,715.37 0.00 0.00 2,981,715.37 (2,685,811.75) 295,903.62
521030 Contract Burden 41,050.81 67,620.17 26,569.36 0.00 0.00 0.00 67,620.17 0.00 0.00 67,620.17 67,620.17
521050 Contract Materials 11,083.89 34,580.98 23,497.09 0.00 0.00 0.00 34,580.98 0.00 0.00 34,580.98 (29,754.00) 4,826.98
521080 Other Contractual Services 52,875.68 314,285.85 261,410.17 0.00 0.00 0.00 314,285.85 0.00 0.00 314,285.85 (118,679.22) 195,606.63
521110 Outside Svc's-Lndscaping/Weed/Pest Cntrol/HVAC/Sec 89,671.25 121,502.40 31,831.15 0.00 0.00 0.00 121,502.40 0.00 0.00 121,502.40 121,502.40
521220 Laboratory Services - Outside 1,805.00 4,472.40 2,667.40 0.00 0.00 0.00 4,472.40 0.00 0.00 4,472.40 4,472.40
521310 Graphic Services 0.00 1,187.97 1,187.97 0.00 0.00 0.00 1,187.97 0.00 0.00 1,187.97 (1,187.97) 0.00
Accounts 2007 2008 Increase Decrease Dr ADJ Cr ADJ 2008 ADJ. BAL CARF Dr CARF Cr CARF BALANCE SETTLEMENT CARF BALANCE
545110 Electricity 443,350.78 2,054,489.81 1,611,139.03 0.00 0.00 0.00 2,054,489.81 0.00 0.00 2,054,489.81 2,054,489.81
545310 Cell Phone Accessories 545.82 3,093.30 2,547.48 0.00 0.00 0.00 3,093.30 0.00 0.00 3,093.30 3,093.30
545311 Cell Phone Expenses 0.00 12,104.43 12,104.43 0.00 0.00 0.00 12,104.43 0.00 0.00 12,104.43 12,104.43
545320 Telephone 8,584.81 3,399.22 0.00 (5,185.59) 0.00 0.00 3,399.22 0.00 0.00 3,399.22 3,399.22
545330 Fax Communications 169.72 0.00 0.00 (169.72) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
545340 Computer Communications 1,072.38 0.00 0.00 (1,072.38) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
545360 Disposal Service 2,475.13 22,461.69 19,986.56 0.00 0.00 0.00 22,461.69 0.00 0.00 22,461.69 22,461.69
545370 Water 4,317.59 3,424.05 0.00 (893.54) 0.00 0.00 3,424.05 0.00 0.00 3,424.05 3,424.05
547110 Building / Trailer Leases 13,337.50 64,020.00 50,682.50 0.00 0.00 0.00 64,020.00 0.00 0.00 64,020.00 64,020.00
547220 Equipment Leases - Operations & Maint.. 7,616.73 0.00 0.00 (7,616.73) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
560060 Equipment 149,138.02 0.00 0.00 (149,138.02) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
560065 Fleet Purchases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
560070 Furniture & Fixtures 3,744.68 0.00 0.00 (3,744.68) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
580010 Discounts Earned (289.86) 0.00 289.86 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
581400 Depreciation Expense - Plant Structure 0.00 655,992.97 655,992.97 0.00 0.00 0.00 655,992.97 0.00 0.00 655,992.97 655,992.97
581500 Depreciation Expense - Admin Facilities 0.00 108,311.34 108,311.34 0.00 0.00 0.00 108,311.34 0.00 0.00 108,311.34 108,311.34
581600 Depreciation Expense - Equipment 0.00 146,353.21 146,353.21 0.00 0.00 0.00 146,353.21 0.00 0.00 146,353.21 146,353.21
701000 Direct Labor-COFI Reconciliation 440,415.44 984,015.84 543,600.40 0.00 0.00 0.00 984,015.84 0.00 0.00 984,015.84 (86,093.11) 897,922.73
701009 Direct Labor-Budget Upload Chargeout 140,170.10 0.00 0.00 (140,170.10) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
702000 Burden-COFI Reconciliation 257,544.79 (825.10) 0.00 (258,369.89) 0.00 0.00 (825.10) 0.00 0.00 (825.10) (825.10)
702004 Burden-Allocation Expense 82,405.29 576,495.40 494,090.11 0.00 0.00 0.00 576,495.40 0.00 0.00 576,495.40 (50,367.15) 526,128.25
703000 Overhead-COFI Reconciliation 67,184.87 (404.83) 0.00 (67,589.70) 0.00 0.00 (404.83) 0.00 0.00 (404.83) (404.83)
703004 Overhead-Allocation Expense 35,829.19 203,582.04 167,752.85 0.00 0.00 0.00 203,582.04 0.00 0.00 203,582.04 (20,121.02) 183,461.02
799997 Project Settlement - Conversion (7,080,976.53) 0.00 7,080,976.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
799999 Project settlement to AuC 0.00 (3,398,197.28) 0.00 (3,398,197.28) 0.00 0.00 (3,398,197.28) 0.00 0.00 (3,398,197.28) 3,398,197.28 0.00
(4,647,091.89) 5,226,873.87 5,226,873.87 5,226,873.87 0.00 5,226,873.87
08/09 07/08 VARIANCE
2000 404010 Biosolids Recycling (68,537.93) (21,683.97) (46,853.96)
2000 406000 Compost Delivery Svs (136,382.74) (203,074.65) 66,691.91
2000 406200 Compost Sales (366,622.40) 0.00 (366,622.40)
2000 480110 Interest Revenue (101,380.49) (427,577.52) 326,197.03
2000 480120 Interest - T.C.D. (715.94) (18,861.10) 18,145.16
2000 483010 Contributed Capital (6,000,000.00) 0.00 (6,000,000.00)
2000 484050 Grants - Private (156,515.00) 0.00 (156,515.00)
2000 495100 Sale Plans and Specifications 0.00 (590.00) 590.00
2000 499010 Miscellaneous Other 0.18 0.00 0.18
2000 505010 Pay - Temp Services 161,575.30 22,316.83 139,258.47
2000 511220 Travel - Mileage 2,591.21 0.00 2,591.21
2000 512010 Off Supply-Gen 5,762.00 9,653.42 (3,891.42)
2000 512110 Supplies - General 21,927.12 20,559.03 1,368.09
2000 512140 Uniform/Thr.Rugs 7,315.95 5,020.70 2,295.25
2000 512160 Laboratory Supplies 563.30 2,796.04 (2,232.74)
2000 512170 O&M Supplies 112,239.97 81,272.09 30,967.88
2000 512210 Printing / Copying 1,054.23 3,659.71 (2,605.48)
2000 512350 Postage / Delivery 1,492.05 932.07 559.98
2000 512410 Fuel 137,064.79 138,434.40 (1,369.61)
2000 512440 Industrial Gases 0.00 279.83 (279.83)
2000 512450 Parts - Fleet 19,458.46 15,558.48 3,899.98
2000 512610 Equip Office < $500 0.00 0.00 0.00
2000 512620 Equip Comp < $5000 0.00 0.00 0.00
2000 512660 Equip Tools < $2000 8,965.74 28,281.91 (19,316.17)
2000 512710 Equip Maint/Supplies 118,538.92 41,732.79 76,806.13
2000 512730 Equip Rental 2,215.24 11,972.49 (9,757.25)
2000 512910 Other Matls / Suppls 1,944,032.28 3,812.33 1,940,219.95
2000 513010 Meeting Expenses 3,822.50 3,080.39 742.11
2000 513030 Committee Expenses 783.00 0.00 783.00
2000 514010 Memberships -Agency 750.00 750.00 0.00
2000 514110 Subscriptions & Pubs 219.00 500.00 (281.00)
2000 514210 Reg/Title/Permit Fee 19,576.97 2,373.76 17,203.21
2000 515030 Contributions - Sponsorships 0.00 1,000.00 (1,000.00)
2000 517010 Insurance- Liability 39,356.00 107,228.66 (67,872.66)
2000 517110 Insurance - Motor Vehicles 0.00 1,320.74 (1,320.74)
2000 517210 Insurance- Casualty 85,000.00 0.00 85,000.00
2000 519310 Permits & Licenses 36,030.65 3,875.27 32,155.38
2000 519550 Taxes Payable 434.00 434.00 0.00
2000 520110 Ext Audit Services 3,570.00 3,678.00 (108.00)
2000 520210 Legal - Gen/Labr Rel 9,090.75 16,042.82 (6,952.07)
2000 520230 Legal - Litigation 3,250.50 2,060.00 1,190.50
2000 520950 Professional Services - Training 0.00 171.06 (171.06)
2000 520980 Prof Svcs - Other 15,113.80 0.00 15,113.80
2000 521010 Contract Labor 64,149.81 295,903.62 (231,753.81)
2000 521018 Contract Labor-LACSD 88,506.11 0.00 88,506.11
2000 521030 Contract Burden 78,571.77 67,620.17 10,951.60
2000 521050 Contract Materials 12,379.32 4,826.98 7,552.34
2000 521080 Other Contract Svcs 516,136.16 195,606.63 320,529.53
2000 521110 Lndscp/Weed/HVAC/Sec 27,085.71 121,502.40 (94,416.69)
2000 521120 Out Svcs-Security 51,274.43 0.00 51,274.43
2000 521220 Lab Svcs - Outside 7,926.30 4,472.40 3,453.90
2000 521310 Graphic Services 0.00 0.00 0.00
2000 540110 Wste-Vol Fees 5,532.55 0.00 5,532.55
2000 540210 Wste-BOD/COD 981.05 0.00 981.05
2000 540320 Mthly Cap Chrg-Reg 2,397.84 0.00 2,397.84
2000 545110 Electricity 1,539,151.19 2,054,489.81 (515,338.62)
2000 545310 Cell Phone Accssrs 1,589.73 3,093.30 (1,503.57)
2000 545311 Cell Phone Expenses 14,452.76 12,104.43 2,348.33
2000 545320 Telephone 2,006.90 3,399.22 (1,392.32)
2000 545340 Computer Communic. 8,933.00 0.00 8,933.00
2000 545360 Disposal Service 23,128.92 22,461.69 667.23
2000 545370 Water 3,313.30 3,424.05 (110.75)
2000 547110 Build/Trailer Leases 64,020.00 64,020.00 0.00
2000 555910 Int Exp - Other 44.80 0.00 44.80
2000 560090 Capacity Rights 0.00 0.00 0.00
2000 581400 Depr Exp-Plant 1,311,985.93 655,992.97 655,992.96
2000 581500 Depr Exp-Adm Facil 216,622.66 108,311.34 108,311.32
2000 581600 Depr Exp-Equipment 293,064.07 146,353.21 146,710.86
2000 701000 Dir Lab-COFI Recon 1,280,911.66 897,922.73 382,988.93
2000 702000 Burden-COFIRecon (141.83) (825.10) 683.27
2000 702004 Burden-Alloc Exp 762,158.06 526,128.25 236,029.81
2000 703000 Ovrhd-COFI Recon (56.00) (404.83) 348.83
2000 703004 Ovrhd-Alloc Expense 193,087.42 183,461.02 9,626.40
2000 710000 Gen Alloc-COFI Recon 296,977.77 0.00 296,977.77
2000 720000 Admin-COFI Recon 25,441.10 0.00 25,441.10
2000 730000 Equip-COFI Recon 1,746.31 0.00 1,746.31
2000 750000 Fac Exp-COFI Recon 8,792.85 0.00 8,792.85
2000 799999 Proj Settlmnt-AUC 0.00 0.00 0.00
2,833,811.06 5,226,873.87 (2,393,062.81)
(6,000,000.00) CONTRIBUTION BY IEUA & LACSD FY0809, NO
(515,338.62) ELECTRICITY
320,529.53 CONTRACT LABOR BIO-FILTER & AIR TESTING
(346,784.45) INCREASE COMPOST SALES VOLUME
326,197.03 DECREASE INTEREST REVENUE -DEC LAIF & RA
1,940,219.95 BIOFILTER MEDIA
911,015.14 DEPRECIATION
629,677.24 LABOR BURDEN
332,958.03 ALLOCATION
(2,401,526.15)
ON BY IEUA & LACSD FY0809, NONE LAST YEAR
ABOR BIO-FILTER & AIR TESTING
MPOST SALES VOLUME
TEREST REVENUE -DEC LAIF & RATES
404010 (68,537.93)
406000 (136,382.74)
406200 (366,622.40)
480110 (101,380.49)
480120 (715.94)
483010 (6,000,000.00)
483010 (6,000,000.00)
484050 (156,515.00)
499010 0.18
505010 159,622.30
505010 1,953.00
511220 2,591.21
512010 4,864.66
512010 0.00
512010 897.34
512110 21,547.19
512110 379.93
512140 3,988.22
512140 0.00
512140 1,720.47
512140 1,607.26
512160 563.30
512170 113,744.20
512170 (2,154.23)
512170 0.00
512210 711.58
512210 342.65
512350 1,471.92
512350 20.13
512410 137,064.79
512410 0.00
512440 0.00
512450 19,458.46
512450 0.00
512660 8,965.74
512710 118,538.92
512710 0.00
512710 0.00
512730 2,215.24
512730 0.00
512910 1,944,032.28
512910 0.00
513010 3,822.50
513010 0.00
513010 0.00
513030 783.00
514010 750.00
514110 219.00
514210 19,576.97
514210 0.00
515030 0.00
517010 35,034.00
517010 4,322.00
517110 0.00
517210 85,000.00
519310 35,930.65
519310 0.00
519310 100.00
519550 434.00
520110 3,570.00
520210 9,090.75
520230 3,250.50
520950 0.00
520980 15,113.80
521010 22,951.88
521010 41,197.93
521018 8,990.47
521018 79,515.64
521030 5,695.78
521030 72,875.99
521050 115,079.32
521050 (102,700.00)
521080 516,136.16
521080 0.00
521080 0.00
521080 0.00
521110 25,880.31
521110 1,205.40
521120 51,274.43
521220 7,926.30
521220 0.00
540110 5,532.55
540210 981.05
540320 2,397.84
545110 1,539,151.19
545110 0.00
545310 1,589.73
545310 0.00
545311 14,452.76
545311 0.00
545320 1,625.86
545320 381.04
545340 8,933.00
545360 23,128.92
545370 3,313.30
547110 64,020.00
555910 44.80
560090 150,000.00
581400 1,311,985.93
581500 216,622.66
581600 293,064.07
701000 1,018,302.50
701000 0.00
701000 262,568.55
701000 40.61
702000 (165.99)
702000 0.00
702000 24.16
702004 605,930.61
702004 156,227.45
703000 (65.20)
703000 0.00
703000 9.20
703004 146,350.41
703004 46,737.01
710000 294,900.65
710000 2,077.12
720000 25,441.10
730000 1,746.31
750000 1,267.53
750000 7,525.32
