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RCA 0809 TB Inland Empire Utilities Agency (Excel)

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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               -




C:\Docstoc\Working\pdf\60cafce0-e3a9-4f96-aa71-2f923d2940f3.xlsx\WKSHT #1                                                                                                            6 OF 37                                                                                                                                                                              11/22/2011 11:37 AM
                                                             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)




       C:\Docstoc\Working\pdf\60cafce0-e3a9-4f96-aa71-2f923d2940f3.xlsx\WKSHT #2                                     7 OF 37                                                                         11/22/2011 11:37 AM
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

				
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