CDA 0809 TB by fanzhongqing

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									CHINO BASIN DESALTER AUTHORITY
Statement of Net Assets
June 30, 2009
(With Comparative Totals for June 30, 2008)




                                                                                         Totals
                                                                                  2009             2008
ASSETS

Current assets

 Cash (Note 2)                                                                     $350,282         $347,388
 Short-term investments (Note 2)                                                 21,985,192       24,452,746
 Accounts receivable                                                              1,865,580        2,401,336
 Interest receivable                                                                 98,499          192,831
 Prepaid expenses                                                                         0           17,665
 Deposits                                                                               900              900
   Total current assets                                                          24,300,453       27,412,866


Noncurrent assets

 Assets held with trustee/fiscal agents (Note 3)                                  6,298,443        6,995,150

   Total noncurrent assets                                                        6,298,443        6,995,150


Capital assets (Note 6)

 Land                                                                                19,681        19,681
 Jobs in progress                                                                   213,470       191,278
 Capital assets, net of accumulated depreciation                                111,888,217   115,238,850

   Total capital assets                                                         112,121,368   115,449,809

Other assets

 Intangible assets, net of accumulated amortization (Note 6)                     20,912,705       21,638,158
 Deferred costs                                                                   1,396,263        1,337,378

   Total other assets                                                            22,308,968       22,975,536

   Total noncurrent assets                                                      140,728,779   145,420,495

   Total assets                                                                 165,029,232   172,833,361




The accompanying notes are an integral part of the basic financial statements
                                                                Totals
                                                         2009             2008
LIABILITIES

Current liabilities

  Accounts payable                                      $3,411,293       $4,947,251
  Accrued liabilities                                      165,134           94,314
  MWD rebates due to member agencies                     2,789,126        6,644,350
  Customer deposits                                              0          199,859
  Other current liabilities                                    373                0
  Long-term debt, due within one year (Note 8)           1,575,000        1,500,000
  Interest payable                                         341,891          230,428
  Retentions deposits and escrows                                0           65,461
    Total current liabilities                            8,282,817       13,681,663


Noncurrent liabilities

  Long-term debt, due in more than one year (Note 8)    86,365,000       87,940,000
  Deferred bond issue premium                            2,107,268        2,188,317
   Total noncurrent liabilities                         88,472,268       90,128,317


    Total liabilities                                   96,755,085   103,809,980


NET ASSETS

Invested in capital assets, net of related debt         42,986,805       45,459,651

Restricted for:
 Debt service                                            6,298,443        6,510,091
 Membrane replacement                                      981,583          717,947

 Total restricted net assets                             7,280,026        7,228,038

  Unrestricted                                          18,007,316       16,335,692

     Total net assets                                  $68,274,147   $69,023,381
CHINO BASIN DESALTER AUTHORITY
Statement of Revenues, Expenses and
Changes in Fund Net Assets
Year Ended June 30, 2009
(With Comparative Totals for June 30, 2008)


                                                                                         Totals
                                                                                  2009             2008
OPERATING REVENUES

 Operations and maintenance assessments                                         $12,362,575    $12,330,957
 Rebate revenue - MWD                                                             6,243,025      6,644,350
 Groundwater Replenishment Credit                                                11,015,060      9,689,421

   Total operating revenues                                                      29,620,660       28,664,728

OPERATING EXPENSES

 Operations and maintenance                                                      10,759,781       10,591,364
 MWD rebate to member agencies                                                    6,243,025        6,644,350
 Groundwater Replenishment Expense                                               11,015,060        9,689,421
 Administration and general                                                         520,134          687,935
 Depreciation and amortization                                                    4,363,900        3,264,742

   Total operating expenses                                                      32,901,900       30,877,812

   Operating income (loss)                                                       (3,281,240)      (2,213,084)

NONOPERATING REVENUES (EXPENSES)

 Interest income                                                                    749,082        1,057,265
 Fixed project/capital assessments                                                6,781,426        5,562,292
 Other nonoperating revenue                                                         335,660           47,414
 Interest on long-term debt                                                      (4,143,950)      (3,938,360)
 Other nonoperating expenses                                                         26,884       (1,827,221)
 Annual reconciliation of costs                                                  (1,217,096)      (3,286,476)

   Total nonoperating revenues (expenses)                                         2,532,006       (2,385,086)


   Change in net assets                                                            (749,234)      (4,598,170)


Total net assets - beginning                                                     69,023,381       73,621,551

Total net assets - ending                                                       $68,274,147    $69,023,381




The accompanying notes are an integral part of the basic financial statements
CHINO BASIN DESALTER 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                                                    13,039,052 $14,097,930
 Cash received from others                                                                0      47,414
 Cash payments to suppliers for goods and services                              (14,431,146) (3,904,367)
 Cash payments for contract labor                                                (2,178,511) (1,737,225)

Net cash provided by operating activities                                        (3,570,605)       8,503,752

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
 Acquisition and construction of capital assets                                    (348,049) (1,235,288)
 Fixed project/capital assessments                                                6,781,426    5,562,292
 Annual reconciliation of project costs                                          (1,217,096) (3,286,476)
 Principal paid on capital debt                                                  (1,500,000) (85,325,000)
 Interest paid on capital debt                                                   (4,032,487) (3,757,775)
 Bond administration fees                                                          (113,050) (1,560,582)
 Bond proceeds                                                                            0 91,628,317
 Changes in customer deposits                                                        (4,920)      62,359

Net cash provided (used) by capital and related financing activities               (434,176)       2,087,847

CASH FLOWS FROM INVESTING ACTIVITIES
 Interest on investments                                                           843,414         1,091,388

Net cash provided (used) by investing activities                                   843,414         1,091,388

Net increase (decrease) in cash and cash equivalents                             (3,161,367)   11,682,987

Cash and cash equivalents - beginning                                            31,795,284    20,112,297

Cash and cash equivalents - ending                                              $28,633,917 $31,795,284




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)                                                                                    (3,281,240) ($2,213,084)

Adjustments to reconcile operating income to net cash
provided (used) by operating activities
   Depreciation and amortization                                                                            4,363,900            3,264,742
   Other nonoperating revenues                                                                                      0               47,414

(Increase) decrease in operating assets
   Accounts receivable                                                                                         676,477           1,579,472
   Asset reclassification                                                                                       38,043             102,721
   Deposits receivable                                                                                               0             187,500
   Prepaid items                                                                                                17,665                (207)
Increase (decrease) in operating liabilities
   Accounts payable                                                                                        (1,535,958)           2,486,916
   MWD rebates due to member agencies                                                                      (3,855,224)           4,244,350
   Retention liabilities                                                                                      (65,461)            (500,013)
   Other accrued liabilities                                                                                   71,193             (696,059)

Net cash provided for (used by) operating activities                                                      ($3,570,605)       $8,503,752

RECONCILIATION OF CASH & CASH EQUIVALENTS TO
THE STATEMENT OF NET ASSETS

Cash & cash equivalents at end of year                                                                   $28,633,917 $31,795,284

    Total cash and cash equivalents                                                                      $28,633,917 $31,795,284


Cash                                                                                                         $350,282            $347,388

Short-term investments                                                                                     21,985,192        24,452,746

Restricted assets                                                                                           6,298,443            6,995,150

    Total cash, short-term investments
    and restricted cash                                                                                  $28,633,917 $31,795,284

NONCASH CAPITAL, FINANCING, AND INVESTING ACTIVITIES

There were no significant noncash capital, financing, and investing activities for the fiscal year ended June 30,2009
                                            CDA
                                  Statement of Cash Flows
                              For the Year ended June 30, 2009
                                                                       2008
Cash flows from operating activities:
   Cash received from customers                                        13,039,052
   Cash received from others                                                    0
   Cash payments to suppliers for goods and services                  (14,431,146)
   Cash payments for interfund services used                           (2,178,511)
   Cash received from others                                                    0

      Net cash provided by (used for) operating activities             (3,570,605)

Cash flows from capital and related financing activities:
   Proceeds from capital debt                                                   0
   Acquisition and construction of capital assets                        (348,049)
   Fixed project/capital assessments                                    6,781,426
   Annual reconciliation of project cost                               (1,217,096)
   Principal paid on capital debt                                      (1,500,000)
   Interest paid on capital debt                                       (4,032,487)
   Bond administration fees                                              (113,050)


   Changes in contractor deposits/retentions                               (4,920)

      Net cash provided by (used for) capital and related
       financing activities                                             (434,176)

Cash flows from investing activities:
   Interest on investments                                               843,414
   Sale of investments                                                         0
   Purchase of investments                                                     0

      Net cash provided by (used for) investing activities               843,414

      Net increase (decrease) in cash                                  (3,161,367)

Cash and cash equivalents at beginning of year                        31,795,284

Cash and cash equivalents at end of year                              28,633,918




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STMT OF CF                                                  6 of 56                  5/16/2012 6:34 AM
                                           CDA
                                 Statement of Cash Flows
                             For the Year ended June 30, 2009
                                                                    2008
Reconciliation of cash and cash equivalents to amounts
 reported on the balance sheet:
   Reported on the balance sheet:
     Cash                                                              350,282
     Short-term investments                                         21,985,192
     Restricted assets                                               6,298,442




Cash and cash equivalents at end of year                            28,633,916
                                                                            (2)
Reconciliation of operating income to net cash provided by
 (used for) operating activities:
   Operating income (loss)                                          (3,281,240)
   Depreciation and Amortization                                     4,363,900

   Adjustments:
     Changes in prepaids                                                17,665
     Change in accounts receivable                                     676,477
     Change in deposits                                                      0
     Changes in taxes receivable                                             0
     Changes in accounts payable                                    (1,535,958)
     Changes in MWD rebates                                         (3,855,224)
     Changes in retentions payable                                     (65,461)
     Changes in accrued liabilities                                     71,193
     Change in other non current liabilities                            38,043

   Net cash provided by (used for) operating activities             (3,570,605)




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STMT OF CF                                                7 of 56                 5/16/2012 6:34 AM
                                                                                                                                                                                    CDA
                                                                                                                                                                          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     Principle       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                                                             paid           debt paid        capital assets          Fee         Revenue        Investments       income rec.       Investments       Transactions    in Cash

Cash (pooled cash)                                 -                $0                  -                                                                                                                                                                                                                                                                                      -    -
Cash & Short Term Investment             $24,800,134       $22,335,474          2,464,660                                                                                                                                                                                                                                                                              2,464,660    -
Cash Restricted                            6,160,600         6,298,443           (137,843)                                                                                                                                                                                                                                                                              (137,843)   -
Cash Restricted Bonds                        769,089                 -            769,089                                                                                                                                                                                                                                                                                769,089    -
Cash Trustees                                 65,461                 -             65,461                                                                                                                                                                                                                                                                                 65,461    -
Prepaid Items                                 17,665                 -            17,665             17,665                                                                                                                                                                                                                                                                         -
Accounts receivable                        2,401,336         1,865,580           535,756            676,477                                                                                                                                                                       (140,721)                                                                                         -
Interest receivable                          192,831            98,499             94,332                                                                                                                                                                                                                             94,332                                                        -
Deposit                                          900                900                  -                   -                                                                                                                                                                                                                                                                      -
Due from other funds                               -                  -                  -                                                         -                                                                                                                                                                                                                                -
Property, plant, equipment, WIP          126,580,055       126,890,061           (310,006)              38,043                                                                                                                                    (348,049)                                                                                                                         -
Accumulated depreciation                 (11,130,246)      (14,768,693)         3,638,447         3,638,447                                                                                                                                                                                                                                                                         -
Intangibles                               24,216,851        24,216,851                   -                                                                                                                                                                    -                                                                                                                     -
Accumulated amortization                  (2,578,693)       (3,304,146)          725,453            725,453                                                                                                                                                                                                                                                                         -
Advance to other funds                              -                   -                -                                                         -                                                                                                                                                                                                                                -
Long Term Receivables                              -                 -                  -                    -                                                                                                                                                                                                                                                                      -
Deferred costs                             1,337,378         1,396,263            (58,885)                                                                                                                             -                                              (58,885)                                                                                                      -
Accounts payable                         ($4,947,251)      ($3,411,293)        (1,535,958)       (1,535,958)                                                                                                                                                                                                                                                                        -
MWD rebates                              ($6,644,350)      ($2,789,126)        (3,855,224)       (3,855,224)                                                                                                                                                                                                                                                                        -
Retentions payables                          (65,461)                -            (65,461)          (65,461)                                                                                                                                                                                                                                                                        -
Accrued Liabilities                          (94,314)         (165,507)            71,193            71,193                                                                                                                                                                                                                                                                         -
Interest payable                            (230,428)         (341,891)           111,463                                                                                                                                        111,463                                                                                                                                            -
Debt Payable, net                        (89,440,000)      (87,940,000)        (1,500,000)                                                                                                                 (1,500,000)                                                                                                                                                              -
Deferred costs                            (2,188,317)       (2,107,268)           (81,049)                                                                                                                          -                                                 (81,049)                                                                                                      -
Customer deposits                           (199,859)                -           (199,859)                                                              (199,859)                                                                                                                                                                                                                   -
Arbitrage                                          -                 -                  -                                                                                                                                                                                                                                       -                                                   -
Advances from other funds                          -                 -                  -                                        -                                                                                                                                                                                                                                                  -
Net assets                              ($69,023,381)     ($68,274,147)          (749,234)       (3,281,240)                     -                 -     194,939          6,781,426         (1,217,096)                    (4,143,950)                                 26,884      140,721                           749,082                                    -                       0
Adjust prior year
                          TOTAL                     -                  (0)               0       (3,570,605)                     -                 -       (4,920)        6,781,426         (1,217,096)    (1,500,000)     (4,032,487)            (348,049)          (113,050)              -                 -      843,414                      -             -      3,161,367        0

                                                                                                                                                                                                                                                                                                                                                                                    -
                                                                                         0       (3,570,605)                     -                                                             (434,176)                                                                                                             843,414                                           3,161,367        0




                                                                                                                                                                    Judy Morrison:                              Judy Morrison:
                                                                                                                                                                    Wastewater Capital                          Interest on L/T Debt                                                                                   Judy Morrison:
                                                                                                                                                                    Connection fees @                           plus Other                                                                                             Interest Income
                                                                                                                                                                    Financial            Judy Morrison:         Nonoperating                                                                                           @ Financial
                                                                                                                                                                                         Capital Grants         Expenses @ Financial
                                                                                                                                                                                         @ Financial



                                                                                       Judy Morrison:
                                                                                       Total Operating Income
                                                                                       (Loss) @ Financial




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                                                             CDA
                                                   Cash Flows Worksheet # 2
                                       Analysis of Operating Activities for Direct Method
                                                    For Year Ended 6/30/09


CDA WORKSHEET #2
                                        TOTAL            RECEIVED        INTERFUND          PAYMENTS          PAYMENTS TO         CASH RECEIVED   PAYMENTS         NONOPERATING    NONOPERATING      ELIMINATE
                                      OPERATING            FROM           CHARGES              TO             SUPPLIERS OF            FROM        OF IN-LIEU       MISCELLANEOUS   MISCELLANEOUS     NON-CASH
  BALANCE SHEET ACCOUNT               ACTIVITIES        CUSTOMERS         RECEIVED          EMPLOYEES       GOODS & SERVICES         OTHERS         TAXES             REVENUE         EXPENSE      TRANSACTIONS

Prepaid Items                                 17,665                                                                   17,665                                                                                        $   -
Accounts receivable                          676,477          676,477                                                                                                          -                                     $   -
Long Term Receivables                              -                -                                                                                                                                                $   -
Deposits                                           -                -                                                                                                                                                $   -
Accumulated depreciation                   3,638,447                                                                                                                                                     3,638,447   $   -
Accumulated amortization                     725,453                                                                                                                                                       725,453   $   -
Accounts payable                          (1,535,958)                                                               (1,535,958)                                                                                      $   -
MWD rebate                                (3,855,224)                                                               (3,855,224)
Retentions Payable                           (65,461)                                                                  (65,461)                                                                                     $    -
Accrued liabilites                            71,193                                                                    71,193                                                                                      $    -
Retentions, deposits, and escrows                                                                                                                                                                                   $    -
Asset write off                               38,043                                                                    38,043                                                                                      $    -
Net assets                                (3,281,240)    $12,362,575                  -       (2,178,511)           (9,101,404)               -                                                         (4,363,900) $        (0)
                              TOTAL       (3,570,605)     13,039,052                  -       (2,178,511)          (14,431,146)               -                -               -               -                 - $         (0)

                                                                                                                                                                               -




                                                                                                                   (11,279,915)




          C:\Docstoc\Working\pdf\4c7af329-685c-4a0d-b2c6-aa81c310b61a.xlsx\WKSHT #2                                  9 OF 56                                                                         5/16/2012 6:34 AM
CoCd          G/L acct     Short Text             Balance Carryforward    Accumulated balance     Proj Settlement     BALANCE         O&M Settlement     BALANCE                          VARIANCE

       3000       101030   CBB Check CDA-#232                50,000.00               50,000.00                           50,000.00                          50,000.00                                0.00
       3000       101031   CBB Check Deposits                     0.00                    0.00                                0.00                               0.00                                0.00
       3000       101033   CBB Check WT in                        0.00                    0.00                                0.00                               0.00                                0.00
       3000       101034   CBB Check Trnsfr in                    0.00                    0.00                                0.00                               0.00                                0.00
       3000       101035   CBB Check Checks out            (315,351.05)            (138,617.70)                        (138,617.70)                       (138,617.70)                         176,733.35
       3000       101036   CBB Check ACH out                      0.00                    0.00                                0.00                               0.00                                0.00
       3000       101037   CBB Check WT out                       0.00                    0.00                                0.00                               0.00     21,985,192.28              0.00
       3000       101038   CBB Check Trnsfr Out                   0.00                    0.00                                0.00                               0.00                                0.00
       3000       101039   CBB Check Misc Clear                   0.00                    0.00                                0.00                               0.00                                0.00
       3000       101093   CBB CDA UndepRecpts                    0.00                    0.00                                0.00                               0.00                                0.00
       3000       101320   CBB Sweep CDA #30              1,026,362.74            1,038,779.76                        1,038,779.76                       1,038,779.76                           12,417.02
       3000       101324   CBB Sweep-Trans In            30,740,797.23           71,111,720.18                       71,111,720.18                      71,111,720.18                       40,370,922.95 SWEEP
       3000       101328   CBB Sweep Trans Out          (31,186,564.59)         (71,453,554.26)                     (71,453,554.26)                    (71,453,554.26)                     (40,266,989.67)
       3000       109910   Claim on Pooled Cash                   0.00                    0.00                                0.00                               0.00                                0.00
       3000       109920   Claim on Investments                   0.00                    0.00                                0.00                               0.00                                0.00
       3000       110020   CBB MMA CDA #814                 347,387.55              350,281.86                          350,281.86                         350,281.86                            2,894.31
       3000       113020   LAIF CDA #6012                24,137,501.72           18,376,864.30                       18,376,864.30                      18,376,864.30                       (5,760,637.42)
       3000       114020   CBB CD's- CDA #6232                    0.00            3,000,000.00                        3,000,000.00                       3,000,000.00                        3,000,000.00
       3000       120000   AR - Trade                     1,010,948.97              878,630.36                          878,630.36                         878,630.36                         (132,318.61)
       3000       120010   AR - Inter Agency              1,313,900.89              838,579.13                          838,579.13                         838,579.13                         (475,321.76)
       3000       120410   Other Receivables                 76,486.51              148,370.92                          148,370.92                         148,370.92                           71,884.41
       3000       121110   Acrud Int Rec                    192,830.50               98,499.39                           98,499.39                          98,499.39                          (94,331.11) RATES & BALANCE
       3000       129010   Misc Clearing Acct                     0.00                    0.00                                0.00                               0.00                                0.00
       3000       140110   Prepaid Ins - Liab                17,665.26                    0.00                                0.00                               0.00                          (17,665.26)
       3000       140419   Refundable Dep Conv                  900.00                  900.00                              900.00                             900.00                                0.00
       3000       156010   Bonds-Net Proceeds               170,641.33                    0.00                                0.00                               0.00                         (170,641.33)
       3000       156020   Bonds-Cost of Issue               33,578.83                    0.00                                0.00                               0.00                          (33,578.83) 04 BOND ACCTS
       3000       156030   Bonds-P&I Pay Fund               145,271.47                    0.00                                0.00                               0.00                         (145,271.47)
       3000       156040   Bonds-Debt Svc Int               419,597.15                    0.00                                0.00                               0.00                         (419,597.15)
       3000       156050   Bonds-Debt Svc Princ                   0.00                    0.00                                0.00                               0.00                                0.00
       3000       156060   Bonds-Debt Svc Resrv           6,160,600.02            6,298,442.45                        6,298,442.45                       6,298,442.45                          137,842.43
       3000       157010   Dep/CD In Lieu Retn              (47,486.81)                   0.00                                0.00                               0.00                           47,486.81
       3000       157019   Dep/CD Retn Conv                 112,947.96                    0.00                                0.00                               0.00                         (112,947.96)
       3000       170100   Land                              19,681.00               19,681.00                           19,681.00                          19,681.00                                0.00
       3000       170150   Land Improvements             14,809,453.98           14,809,453.98                       14,809,453.98                      14,809,453.98                                0.00
       3000       170300   Pipelines                     10,471,216.36           10,471,216.36                       10,471,216.36                      10,471,216.36                                0.00
       3000       170400   Plant Structures              96,237,861.76           96,349,017.05                       96,349,017.05                      96,349,017.05                          111,155.29
       3000       170600   Equipment                      4,850,563.79            5,027,222.46                        5,027,222.46                       5,027,222.46                          176,658.67
       3000       173870   CWIP - Conv Cnt 1870              55,281.63               19,485.60                           19,485.60                          19,485.60                          (35,796.03)
       3000       173900   CWIP - Reimb                      12,849.57                4,317.87                            4,317.87                           4,317.87                           (8,531.70)
       3000       174150   Acc Dep-Land Improve            (294,744.27)            (884,232.79)                        (884,232.79)                       (884,232.79)                        (589,488.52)
       3000       174300   Acc Dep-Pipelines               (131,173.90)            (393,521.71)                        (393,521.71)                       (393,521.71)                        (262,347.81)     (4,363,900.41) DEPR
       3000       174400   Acc Dep-Plant Struct          (8,740,959.01)         (10,924,925.99)                     (10,924,925.99)                    (10,924,925.99)                      (2,183,966.98)
       3000       174600   Acc Dep-Equipment             (1,963,368.59)          (2,566,012.87)                      (2,566,012.87)                     (2,566,012.87)                        (602,644.28)
       3000       175210   Intang-Capacity               24,216,851.00           24,216,851.00                       24,216,851.00                      24,216,851.00                                0.00
       3000       179000   CWIP-Other Non Const             123,147.07              189,666.76                          189,666.76                         189,666.76                           66,519.69
       3000       179210   Acc Amort-Capacity            (2,578,693.29)          (3,304,146.11)                      (3,304,146.11)                     (3,304,146.11)                        (725,452.82)
       3000       189050   Def Costs - Bond Fin             962,427.69            1,035,199.07                        1,035,199.07                       1,035,199.07                           72,771.38
       3000       189060   Def Costs - Bond Dsc             374,950.50              361,063.46                          361,063.46                         361,063.46    165,029,231.53        (13,887.04)     (7,804,129.44)
       3000       200000   AP - Trade                    (3,802,789.85)          (1,385,217.33)                      (1,385,217.33)                     (1,385,217.33)                      (2,417,572.52)
       3000       200010   AP - Inter Agency             (1,144,461.12)          (2,026,075.49)                      (2,026,075.49)                     (2,026,075.49)                         881,614.37
       3000       200900   AP - GR/IR Clear                 (10,617.93)              (4,083.43)                          (4,083.43)                         (4,083.43)                          (6,534.50)
       3000       201010   Accr Exp - O&M - Rev             (72,784.22)            (158,853.67)                        (158,853.67)                       (158,853.67)                          86,069.45
       3000       202120   Advances for Constr              (62,358.91)                   0.00                                0.00                               0.00                          (62,358.91)
       3000       202129   Adv for Constr Conv             (137,500.00)                   0.00                                0.00                               0.00                         (137,500.00)
       3000       202210   Sales Use Tax-CA                 (10,862.29)              (2,196.37)                          (2,196.37)                         (2,196.37)                          (8,665.92)
       3000       202310   MWD Rebates-Chino             (1,363,885.00)             667,595.00                          667,595.00                         667,595.00                       (2,031,480.00)
       3000       202320   MWD Rebates-ChinoH            (1,107,637.00)             566,781.00                          566,781.00                         566,781.00                       (1,674,418.00)
       3000       202330   MWD Rebates-Ontario           (1,353,685.00)             704,428.00                          704,428.00                         704,428.00                       (2,058,113.00)
       3000       202340   MWD Rebates-Norco               (298,747.00)             112,313.00                          112,313.00                         112,313.00                         (411,060.00)     (3,855,274.00)
       3000       202350   MWD Rebates-JSCD              (2,199,225.00)           1,229,757.00                        1,229,757.00                       1,229,757.00                       (3,428,982.00)
       3000       202360   MWD Rebates-IEUA                     (50.00)          (3,439,225.00)                      (3,439,225.00)                     (3,439,225.00)                       3,439,175.00
       3000       202370   MWD Rebates-Western                    0.00           (2,806,025.00)                      (2,806,025.00)                     (2,806,025.00)                       2,806,025.00
       3000       202380   MWD Rebates-SAWRC               (321,171.00)             175,250.00                          175,250.00                         175,250.00                         (496,421.00)
       3000       202900   Accr Liab - Other                      0.00                 (372.89)                            (372.89)                           (372.89)                             372.89
       3000       221010   Principal -Bond Refn          (1,500,000.00)          (1,575,000.00)                      (1,575,000.00)                     (1,575,000.00)                          75,000.00
CoCd          G/L acct     Short Text             Balance Carryforward    Accumulated balance     Proj Settlement     BALANCE         O&M Settlement       BALANCE                                          VARIANCE

       3000       230010   Int Due - Bonds                 (230,427.77)            (341,891.67)                        (341,891.67)                         (341,891.67)                                         111,463.90
       3000       240131   Vendor Dep ILR (N/C)              47,486.81                    0.00                                0.00                                 0.00                                           47,486.81
       3000       240139   Vendor Dep ILR Conv             (112,947.96)                   0.00                                0.00                                 0.00                                         (112,947.96)
       3000       260010   Bond Principal               (87,940,000.00)         (86,365,000.00)                     (86,365,000.00)                      (86,365,000.00)                                      (1,575,000.00)
       3000       260020   Bond Issue Premium            (2,188,316.65)          (2,107,267.89)                      (2,107,267.89)                       (2,107,267.89)   (96,755,084.74)                       (81,048.76)
       3000       320010   Unres Net Assets             (14,853,326.35)         (16,847,797.08)                     (16,847,797.08)                      (16,847,797.08)                                       1,994,470.73
       3000       331020   Reserve for Ops&Cap          (54,025,068.00)         (51,663,092.00)                     (51,663,092.00)                      (51,663,092.00)                                      (2,361,976.00)
       3000       331030   Reserve for Encumbr             (144,986.73)            (512,492.00)                        (512,492.00)                         (512,492.00)                                         367,505.27
       3000       381000   Fund Transfers - OUT          21,367,046.99           21,367,046.99                       21,367,046.99                        21,367,046.99                                                0.00
       3000       382000   Fund Transfers - IN          (21,367,046.99)         (21,367,046.99)                     (21,367,046.99)                      (21,367,046.99)   (69,023,381.08)   (749,234.29)              0.00
       3000       408140   Reimb - O&M Fix to C                   0.00           (5,315,907.04)                      (5,315,907.04)                       (5,315,907.04)
       3000       408145   Reimb - O&M Var to C                   0.00           (7,046,668.00)                      (7,046,668.00)                       (7,046,668.00)
       3000       408148   Rebate Revenue-MWD                     0.00           (6,243,025.00)                      (6,243,025.00)                       (6,243,025.00)
       3000       408149   GW Replenishment Cr                    0.00          (11,015,060.00)                     (11,015,060.00)                      (11,015,060.00)
       3000       408150   Annual Recon Costs-C                   0.00            1,217,096.00                        1,217,096.00                         1,217,096.00
       3000       480110   Interest Revenue                       0.00             (533,426.89)                        (533,426.89)                         (533,426.89)
       3000       480120   Interest - T.C.D.                      0.00               (2,894.31)                          (2,894.31)                           (2,894.31)
       3000       480840   Int Inc - Bond Proc                    0.00             (212,760.48)                        (212,760.48)                         (212,760.48)
       3000       492020   Reimburse - Contract                   0.00             (194,939.12)                        (194,939.12)                         (194,939.12)
       3000       492030   Reimburse - Fix Proj                   0.00           (6,781,426.04)                      (6,781,426.04)                       (6,781,426.04)
       3000       499010   Miscellaneous Other                    0.00             (140,720.80)                        (140,720.80)                         (140,720.80)
       3000       501010   Board Meet - Directo                   0.00                3,900.00                            3,900.00                             3,900.00
       3000       505010   Pay - Temp Services                    0.00                  520.00           (520.00)             0.00                                 0.00
       3000       512010   Off Supply-Gen                         0.00                3,441.12                            3,441.12                             3,441.12
       3000       512110   Supplies - General                     0.00              113,381.93                          113,381.93                           113,381.93
       3000       512140   Uniform/Thr.Rugs                       0.00                  475.20                              475.20                               475.20
       3000       512160   Laboratory Supplies                    0.00                  111.10                              111.10                               111.10
       3000       512170   O&M Supplies                           0.00              229,997.11        (36,316.89)       193,680.22                           193,680.22
       3000       512210   Printing / Copying                     0.00                  335.64                              335.64                               335.64
       3000       512350   Postage / Delivery                     0.00                  726.76            (32.06)           694.70                               694.70
       3000       512440   Industrial Gases                       0.00                4,494.03                            4,494.03                             4,494.03
       3000       512450   Parts - Fleet                          0.00                  953.03                              953.03                               953.03
       3000       512520   Com Software / Lic.                    0.00                6,831.75                            6,831.75                             6,831.75
       3000       512660   Equip Tools < $2000                    0.00              160,005.92              0.00        160,005.92        (142,206.21)        17,799.71 chino I
       3000       512710   Equip Maint/Supplies                   0.00               10,158.11                           10,158.11                            10,158.11
       3000       512730   Equip Rental                           0.00                  197.73                              197.73                               197.73
       3000       512910   Other Matls / Suppls                   0.00               22,266.92                           22,266.92                            22,266.92
       3000       516010   Newspaper Announce                     0.00                1,008.50                            1,008.50                             1,008.50
       3000       517010   Insurance- Liability                   0.00               83,447.69                           83,447.69                            83,447.69
       3000       517210   Insurance- Casualty                    0.00               66,631.28                           66,631.28                            66,631.28
       3000       519310   Permits & Licenses                     0.00               36,195.44                           36,195.44                            36,195.44
       3000       520110   Ext Audit Services                     0.00                9,180.00                            9,180.00                             9,180.00
       3000       520120   Financial Services                     0.00                1,650.00                            1,650.00                             1,650.00
       3000       520210   Legal - Gen/Labr Rel                   0.00              195,262.53        (14,435.02)       180,827.51                           180,827.51
       3000       520230   Legal - Litigation                     0.00               42,591.43        (42,410.73)           180.70                               180.70
       3000       520920   Prof Svcs - Engineer                   0.00                2,940.00                            2,940.00                             2,940.00
       3000       520940   Prof Svcs -SPI Cnslt                   0.00               48,890.10                           48,890.10                            48,890.10
       3000       520980   Prof Svcs - Other                      0.00                6,938.00         (6,938.00)             0.00                                 0.00
       3000       521010   Contract Labor                         0.00              484,160.66        (82,805.87)       401,354.79                           401,354.79
       3000       521020   Cntrct Labor-CDACoor                   0.00              225,120.00         (2,663.78)       222,456.22                           222,456.22
       3000       521025   Cntrct Labor-JCSD                      0.00              542,250.86                          542,250.86                           542,250.86
       3000       521028   Cntrct Labr-Agencies                   0.00               15,940.44                           15,940.44                            15,940.44
       3000       521050   Contract Materials                     0.00              339,586.97         (5,400.36)       334,186.61                           334,186.61
       3000       521080   Other Contract Svcs                    0.00              301,713.85       (110,888.80)       190,825.05          (1,125.00)       189,700.05 Chino II
       3000       521110   Lndscp/Weed/HVAC/Sec                   0.00               14,793.56                           14,793.56                            14,793.56
       3000       521120   Out Svcs-Security                      0.00               44,331.50        (10,080.00)        34,251.50                            34,251.50
       3000       521130   Out Svcs-Janitorial                    0.00                2,610.75                            2,610.75                             2,610.75
       3000       521210   Lab Svcs - from IEUA                   0.00               19,451.65                           19,451.65                            19,451.65
       3000       521220   Lab Svcs - Outside                     0.00              171,725.00                          171,725.00                           171,725.00
       3000       521410   Comp Systems Maint                     0.00                2,000.00                            2,000.00                             2,000.00
       3000       530018   Salt -Ton                              0.00              718,385.71                          718,385.71                           718,385.71
       3000       530021   Caustic Soda 25%-GLL                   0.00               14,024.51                           14,024.51                            14,024.51
       3000       530023   Caustic Soda 50%-GLL                   0.00               84,871.50                           84,871.50                            84,871.50
       3000       530026   Sulfuric Acid-LB                       0.00               53,298.51                           53,298.51                            53,298.51
       3000       530034   Y2K Anti-Scalent-GLL                   0.00               90,089.08                           90,089.08                            90,089.08
       3000       530040   Threshold Inhibitor                    0.00               98,090.06                           98,090.06                            98,090.06
CoCd          G/L acct     Short Text             Balance Carryforward    Accumulated balance    Proj Settlement    BALANCE         O&M Settlement    BALANCE                      VARIANCE

       3000       530042   Ammonia                                0.00               6,630.35                           6,630.35                          6,630.35
       3000       530090   Other Chemicals                        0.00              24,706.57                          24,706.57                         24,706.57
       3000       540110   Wste-Vol Fees                          0.00             952,762.86                         952,762.86                        952,762.86
       3000       540210   Wste-BOD/COD                           0.00             129,986.36                         129,986.36                        129,986.36
       3000       540220   Wste-TSS                               0.00             218,608.38                         218,608.38                        218,608.38
       3000       540320   Mthly Cap Chrg-Reg                     0.00             349,413.48                         349,413.48                        349,413.48
       3000       545110   Electricity                            0.00           4,599,379.47        (24,446.04)    4,574,933.43                      4,574,933.43
       3000       545320   Telephone                              0.00               6,906.08                           6,906.08                          6,906.08
       3000       545340   Computer Communic.                     0.00               5,501.21                           5,501.21                          5,501.21
       3000       545360   Disposal Service                       0.00               6,983.81                           6,983.81                          6,983.81
       3000       545370   Water                                  0.00               8,745.23                           8,745.23                          8,745.23
       3000       545380   Utilities-Other                        0.00               1,113.48                           1,113.48                          1,113.48
       3000       549130   Offsite - Well Rehab                   0.00              37,263.58                          37,263.58                         37,263.58
       3000       549140   Offsite - Operations                   0.00               1,082.89                           1,082.89                          1,082.89
       3000       549160   Rebates - Mbr Agency                   0.00           6,243,025.00                       6,243,025.00                      6,243,025.00
       3000       549161   GW Replenishment Exp                   0.00          11,015,060.00                      11,015,060.00                     11,015,060.00
       3000       550050   Bond Admin Fees                        0.00                 462.19                             462.19                            462.19
       3000       550110   CP Adm Fees/IssCosts                   0.00                   0.00                               0.00                              0.00
       3000       551120   Deferred Fin Amort                     0.00             (27,346.36)                        (27,346.36)                       (27,346.36)
       3000       555010   Int Exp - Bonds                        0.00           4,143,950.01                       4,143,950.01                      4,143,950.01
       3000       580020   Loss - Sale of Asset                   0.00                   0.00                               0.00                              0.00
       3000       581050   Depr Exp-Land Impr                     0.00             589,488.52                         589,488.52                        589,488.52
       3000       581300   Depr Exp-Pipelines                     0.00             262,347.81                         262,347.81                        262,347.81
       3000       581400   Depr Exp-Plant                         0.00           2,183,966.98                       2,183,966.98                      2,183,966.98
       3000       581600   Depr Exp-Equipment                     0.00             602,644.28                         602,644.28                        602,644.28
       3000       591210   Amort - Capacity                       0.00             725,452.82                         725,452.82                        725,452.82
       3000       701000   Dir Lab-COFI Recon                     0.00             590,559.90         (6,009.73)      584,550.17                        584,550.17
       3000       702000   Burden-COFIRecon                       0.00                (317.69)                           (317.69)                          (317.69)
       3000       702004   Burden-Alloc Exp                       0.00             321,387.91         (3,575.92)      317,811.99                        317,811.99
       3000       703000   Ovrhd-COFI Recon                       0.00                (104.04)                           (104.04)                          (104.04)
       3000       703004   Ovrhd-Alloc Expense                    0.00              92,377.75         (1,525.59)       90,852.16                         90,852.16
       3000       710000   Gen Alloc-COFI Recon                   0.00                   0.00                               0.00                              0.00
       3000       730000   Equip-COFI Recon                       0.00                   0.00                               0.00                              0.00
       3000       750000   Fac Exp-COFI Recon                     0.00                   0.00                               0.00                              0.00
       3000       799998   O&M Cost                               0.00                   0.00              0.00             0.00        143,331.21      143,331.21
       3000       799999   Proj Settlmnt-AUC                      0.00            (348,048.79)       348,048.79             0.00                              0.00    749,234.29

                                                                 (0.00)                 (0.00)             0.00            (0.00)             0.00           (0.00)
CoCd   G/L acct   Short Text   Balance Carryforward   Accumulated balance   Proj Settlement   BALANCE   O&M Settlement   BALANCE   VARIANCE
CoCd          G/L acct   Short Text   Balance Carryforward       Accumulated balance       Proj Settlement   BALANCE   O&M Settlement   BALANCE   VARIANCE




       3000                                                  0                         0
Operations & Maintenance                                                2009            2008
    701000 Direct Labor-COFI Reconciliation                       462,307.49      303,399.12
*    Allocation Labor - Salaries & Wages                          462,307.49      303,399.12
    702000 Burden-COFI Reconciliation                                (269.36)        (879.22)
    702004 Burden-Allocation Expense                              275,018.01      178,578.71
*    Allocation Labor - Burden                                    274,748.65      177,699.49
**    Allocation Labor - Direct & Burden                          737,056.14      481,098.61
    703000 Overhead-COFI Reconciliation                               (85.64)        (386.61)
    703004 Overhead-Allocation Expense                             71,375.91       55,148.52
*    Allocation - Overhead                                         71,290.27       54,761.91
    710000 General Allocation-COFI Reconciliation                    (887.70)           0.00
*    Allocation ?                                                    (887.70)           0.00
    799999 Project settlement to AuC                              (19,335.47)           0.00
*    Settlements                                                  (19,335.47)           0.00
**    Allocation - Non-labor                                       51,067.10       54,761.91
*** Indirect Expense Allocations                                  788,123.24      535,860.52
    530000 Chemicals                                                    0.00      554,961.27
    530018 Salt -Ton                                              718,385.71      466,793.02
    530021 Caustic Soda 25%-GLL                                    14,024.51        5,704.77
    530023 Caustic Soda 50%-GLL                                    84,871.50       33,201.04
    530026 Sulfuric Acid-LB                                        53,298.51       30,305.16
    530034 Y2K Anti-Scalent-GLL                                    90,089.08      115,765.84
    530040 Threshold Inhibitor                                     98,090.06            0.00
    530042 Ammonia                                                  6,630.35        1,893.92
    530090 Other Chemicals                                         24,706.57        7,866.47
*** Chemicals Expense                                           1,090,096.29    1,216,491.49
    520210 Legal Fees - General/Labor Relations                   174,915.01       31,759.38
    520230 Legal Fees - Litigation                                    180.70       17,201.95
    520920 Professional Services - Engineering                      2,940.00       11,516.00
    520940 Prof Services - SPI Operating Consultant                48,890.10       62,699.84
    520980 Professional Services - Other                                0.00        5,502.92
*** Professional Services                                         226,925.81      128,680.09
    521010 Contract Labor                                         370,157.08      706,081.69
    521020 Contract Labor - CDA Coordinator                        12,733.00            0.00
    521025 Contract Labor - JCSD                                  512,533.20            0.00
    521028 Contract Labor - Member Agencies                        15,940.44            0.00
    521050 Contract Materials                                     300,692.14      796,181.19
    521080 Other Contractual Services                             204,393.35      111,995.16
    521110 Outside Svc's-Lndscaping/Weed/Pest Cntrol/HVAC/Sec      14,793.56       34,149.34
    521120 Outside Services - Security                             34,251.50            0.00
    521130 Outside Services - Janitorial                            2,610.75            0.00
    521210 Laboratory Services - Provided by IEUA                  19,451.65            0.00
    521220 Laboratory Services - Outside                          171,725.00      291,427.99
    521410 Computer Systems Maintenance                             2,000.00            0.00
*** Contractural Services & Materials                           1,661,281.67    1,939,835.37
    540110 Wastewater-Volumetric Fees                             952,762.86      872,570.72
    540210 Strength Charges-BOD/COD                               129,986.36      390,791.09
    540220 Strength Charges-TSS                                 218,608.38             0.00
    540320 Monthly Capacity Charge-Regional                     349,413.48       326,838.22
*** Operating Fees                                            1,650,771.08     1,590,200.03
    545110 Electricity                                        4,574,933.43     4,544,659.95
    545320 Telephone                                              6,906.08         6,778.52
    545340 Computer Communications                                5,501.21         4,972.83
    545360 Disposal Service                                       6,983.81         7,048.94
    545370 Water                                                  8,745.23         8,058.95
    545380 Utilities-Other                                        1,113.48         1,024.67
*** Utilities                                                 4,604,183.24     4,572,543.86
    547220 Equipment Leases - Operations & Maint..                    0.00         6,327.03
    549130 Offsite - Well Rehabilitation                         37,263.58             0.00
    549140 Offsite - Operations                                   1,082.89             0.00
*** Other Operating Expenses                                     38,346.47         6,327.03
    513010 Meeting Expenses                                           0.00           726.60
    516010 Newspaper Announcements - (exclude Recruitment)        1,008.50             0.00
    517210 Insurance Premiums - Casualty                         66,631.28             0.00
    519310 Permits and Licenses                                  36,195.44        37,220.04
*** Administration & General Expenses                           103,835.22        37,946.64
    512010 Office Supplies-General                                3,155.12           566.78
    512110 Supplies - General                                   112,828.31        52,233.85
    512140 Uniform / Throw Rugs                                       0.00           129.04
    512160 Laboratory Supplies                                      111.10             0.00
    512170 Operations & Maintenance Supplies                    142,605.27       143,951.82
    512210 Forms, Printing and Copying costs                        335.64             0.00
    512350 Postage and Delivery Charges                             694.70           240.43
    512450 Fleet Parts & Supplies                                   631.52             1.82
    512510 Comptr SW Lic's ,$5,000 - Use AC 512520                    0.00            43.09
    512520 Computer Software & License Fees                       6,831.75         6,660.30
    512620 Equipment - Computers < $5000                              0.00         1,962.77
    512660 Equipment - Small Tools/Equip.< $2000                 17,799.71       155,517.68
    512710 Equipment Maintenance & Supplies                      10,158.12        45,770.51
    512730 Equipment Rental (Non Lease)                               0.00           833.65
    512910 Other Materials & Supplies                            22,266.92         7,035.36
*** Operations & Maintenance Expenses                           317,418.16       414,947.10
**** 310000 Desalter Operations                              10,480,981.18    10,442,832.13
    701000 Direct Labor-COFI Reconciliation                      16,014.80        10,159.56
*    Allocation Labor - Salaries & Wages                         16,014.80        10,159.56
    702000 Burden-COFI Reconciliation                               (48.33)          (73.22)
    702004 Burden-Allocation Expense                              9,577.15         6,116.85
*    Allocation Labor - Burden                                    9,528.82         6,043.63
**   Allocation Labor - Direct & Burden                          25,543.62        16,203.19
    703000 Overhead-COFI Reconciliation                             (18.40)          (28.12)
    703004 Overhead-Allocation Expense                            3,393.09         3,034.20
**   Allocation - Non-labor                                       3,374.69         3,006.08
*** Indirect Expense Allocations                                 28,918.31        19,209.27
    521010 Contract Labor                                        29,775.32         2,815.00
    521050 Contract Materials                               32,232.71          397.81
    521080 Other Contractual Services                          700.00          845.50
*** Contractural Services & Materials                       62,708.03        4,058.31
    512110 Supplies - General                                  553.62          266.26
    512170 Operations & Maintenance Supplies                38,274.84       10,501.36
    512440 Industrial Gases                                  4,494.03        5,251.49
    512450 Fleet Parts & Supplies                              321.51          689.35
    512710 Equipment Maintenance & Supplies                      0.00        5,579.34
    512730 Equipment Rental (Non Lease)                        197.73            0.00
    512910 Other Materials & Supplies                            0.00          184.57
*** Operations & Maintenance Expenses                       43,841.73       22,472.37
**** 330000 Desalter Energy                                135,468.07       45,739.95
***** Operations and Maintenance                        10,616,449.25   10,488,572.08
    701000 Direct Labor-COFI Reconciliation                      0.00           38.87
*    Allocation Labor - Salaries & Wages                         0.00           38.87
    702000 Burden-COFI Reconciliation                            0.00           22.74
*    Allocation Labor - Burden                                   0.00           22.74
**   Allocation Labor - Direct & Burden                          0.00           61.61
    703000 Overhead-COFI Reconciliation                          0.00            8.73
**   Allocation - Non-labor                                      0.00            8.73
**** 540000 Wastewater Secondary                                 0.00           70.34
***** Waste Water Treatment                                      0.00           70.34
    520120 Financial Services                                    0.00        1,500.00
**** 990000 Debt Management                                      0.00        1,500.00
    701000 Direct Labor-COFI Reconciliation                106,227.88      134,311.47
*    Allocation Labor - Salaries & Wages                   106,227.88      134,311.47
    702004 Burden-Allocation Expense                        33,216.83       39,506.68
*    Allocation Labor - Burden                              33,216.83       39,506.68
**   Allocation Labor - Direct & Burden                    139,444.71      173,818.15
    703004 Overhead-Allocation Expense                      16,083.16       16,630.08
*    Allocation - Overhead                                  16,083.16       16,630.08
    710000 General Allocation-COFI Reconciliation              887.70            0.00
*    Allocation ?                                              887.70            0.00
    720000 Administrative Expense-COFI Reconciliation            0.00        7,533.07
*    Allocation Admin                                            0.00        7,533.07
    730000 Equipment-COFI Reconciliation                         0.00        2,356.81
*    Allocation Equipment                                        0.00        2,356.81
    750000 Facilities Expense-COFI Reconciliation                0.00          699.36
*    Allocation Facilities Expenses                              0.00          699.36
**   Allocation - Non-labor                                 16,970.86       27,219.32
*** Indirect Expense Allocations                           156,415.57      201,037.47
    520110 External Audit Services                           9,180.00        7,500.00
    520120 Financial Services                                1,650.00        1,650.00
    520210 Legal Fees - General/Labor Relations              5,912.50       17,475.50
*** Professional Services                                   16,742.50       26,625.50
    521010 Contract Labor                                    2,520.74       46,753.90
    521020 Contract Labor - CDA Coordinator                212,340.94      227,842.26
    521025 Contract Labor - JCSD                                     29,717.66            0.00
    521050 Contract Materials                                         1,261.76            0.00
    521110 Outside Svc's-Lndscaping/Weed/Pest Cntrol/HVAC/Sec             0.00        7,899.00
    521220 Laboratory Services - Outside                                  0.00           60.00
*** Contractural Services & Materials                               245,841.10      282,555.16
    549160 Rebates - Member Agencies                              6,243,025.00    6,644,350.00
*** MWD Water Expenses                                            6,243,025.00    6,644,350.00
    501010 Board Meetings - Director Expenses                         3,900.00        6,750.00
**    Admin & General - Labor                                         3,900.00        6,750.00
    513010 Meeting Expenses                                               0.00           78.32
    517010 Insurance Premiums - Liability                            83,447.69       69,408.13
    517210 Insurance Premiums - Casualty                                  0.00       63,379.16
    519310 Permits and Licenses                                           0.00        6,236.51
**    Admin & General - Non-labor                                    83,447.69      139,102.12
*** Administration & General Expenses                                87,347.69      145,852.12
    512010 Office Supplies-General                                      286.00          545.65
    512110 Supplies - General                                             0.00        1,765.17
    512140 Uniform / Throw Rugs                                         475.20        1,106.99
    512170 Operations & Maintenance Supplies                         13,026.21       11,217.45
    512710 Equipment Maintenance & Supplies                              (0.01)      15,091.00
    512910 Other Materials & Supplies                                     0.00          269.94
*** Operations & Maintenance Expenses                                13,787.40       29,996.20
**** 300000 Desalter Admin                                        6,763,159.26    7,330,416.45
***** Administration and General                                  6,763,159.26    7,331,916.45
****** Operations & Maint                                        17,379,608.51 17,820,558.87
    581050 Depreciation Expense - Land Improvements                 589,488.52      294,744.27
    581300 Depreciation Expense - Pipelines                         262,347.81      131,173.90
    581400 Depreciation Expense - Plant Structure                 2,183,966.98    1,729,398.10
    581600 Depreciation Expense - Equipment                         602,644.28      562,035.61
    591210 Amortization - Capacity Agreements                       725,452.82      547,390.31
*** Deprec. and Amort                                             4,363,900.41    3,264,742.19
******* Total Operating Exp                                      21,743,508.92 21,085,301.06
******** Operating Inc (Loss)                                    21,743,508.92 21,085,301.06
NON OPERATING (REVENUES) / EXPENSE                                        2009            2008
     480110 Interest Revenue                                       (533,426.89) (1,011,230.86)
     480120 Interest - T.C.D.                                        (2,894.31)      (5,314.39)
**    Interest Revenue - Unrestricted Funds                        (536,321.20) (1,016,545.25)
     480840 Interest Income - Bond Proceeds                        (212,760.48)     (40,719.27)
**    Interest Revenue - Restricted Funds                          (212,760.48)     (40,719.27)
***    Interest Revenue                                            (749,081.68) (1,057,264.52)
     408140 Reimbursement - O&M Fixed to CDA                     (5,315,907.04) (5,302,311.40)
     408145 Reimbursement - O&M Variable to CDA                  (7,046,668.00) (7,028,645.44)
     408148 Rebate Revenue - MWD                                 (6,243,025.00) (6,644,350.00)
     408150 Annual Reconciliation O&M & Fixed Costs - CDA         1,217,096.00    3,286,476.00
     492020 Reimbursements - Contract Costs                        (194,939.12)           0.00
     492030 Reimbursements - Fixed Project Costs                 (6,781,426.04) (5,562,292.24)
***    Contract Reimbursements - Non Operating                  (24,364,869.20) (21,251,123.08)
     499010 Miscellaneous Other Revenue                      (140,720.80)       (47,413.85)
***     Other Non Operating Revenue                          (140,720.80)       (47,413.85)
**** Non-Op Revenue                                       (25,254,671.68)   (22,355,801.45)
***** Total Non-Op Revenue                                (25,254,671.68)   (22,355,801.45)
     550050 Bond Administration Fees                              462.19         16,876.13
     550110 Commercial Paper Admin Fees / Cost of Issue             0.00        206,328.34
     551110 Deferred Organizational Costs                           0.00         69,396.81
     551120 Deferred Finance Amortization                     (27,346.36)     1,534,619.61
*     Financial Expense                                       (26,884.17)     1,827,220.89
     560060 Equipment                                               0.00        135,644.15
*     Capital Outlay Expenditures                                   0.00        135,644.15
**     Non Operating Expenses Excl. Interest                  (26,884.17)     1,962,865.04
     555010 Interest Expense - Bonds                        4,143,950.01      3,938,360.39
**     Interest Expense                                     4,143,950.01      3,938,360.39
***     Non-Op Expense                                      4,117,065.84      5,901,225.43
********* (Inc)/Loss pre Contr                                605,903.08      4,630,725.04
TRANSFERS AND CAPITAL CONTRIBUTIONS                                 2009              2008
********** Change in Net Assets                               605,903.08      4,630,725.04
******** TNA Close                                        (68,274,146.79)   (69,023,381.08)
*********** TNA Open Recon                                (68,880,049.87)   (73,654,106.12)

                                                             143,331.21

                                                             749,234.29
SUPP                 EE'S
                            462,307.49

                               (269.36)
                            275,018.01


                                (85.64)
                             71,375.91

         (887.70)

       (19,335.47)




         0.00
   718,385.71
    14,024.51
    84,871.50
    53,298.51
    90,089.08
    98,090.06
     6,630.35
    24,706.57

   174,915.01
       180.70
     2,940.00
    48,890.10
         0.00

                            370,157.08
                             12,733.00
                            512,533.20
                             15,940.44
   300,692.14
   204,393.35
    14,793.56
    34,251.50
     2,610.75
    19,451.65
   171,725.00
     2,000.00

   952,762.86
   129,986.36
 218,608.38
 349,413.48

4,574,933.43
    6,906.08
    5,501.21
    6,983.81
    8,745.23
    1,113.48

       0.00
  37,263.58
   1,082.89

       0.00
   1,008.50
  66,631.28
  36,195.44

   3,155.12
 112,828.31
       0.00
     111.10
 142,605.27
     335.64
     694.70
     631.52
       0.00
   6,831.75
       0.00
  17,799.71
  10,158.12
       0.00
  22,266.92

8,761,271.05   1,719,710.13
                  16,014.80

                     (48.33)
                   9,577.15


                     (18.40)
                   3,393.09


                 29,775.32
  32,232.71
     700.00

     553.62
  38,274.84
   4,494.03
     321.51
       0.00
     197.73
       0.00

   76,774.44      58,693.63
8,838,045.49   1,778,403.76




                106,227.88

                 33,216.83


                 16,083.16

     887.70




    9,180.00
    1,650.00
    5,912.50

                  2,520.74
                212,340.94
                      29,717.66
      1,261.76




      3,900.00


     83,447.69




        286.00

        475.20
     13,026.21
         (0.01)

    120,027.05      400,107.21




 (12,362,575.04) (12,330,956.84)




IFAS PY EXP ON CW PROJECTS & ONT WATER LOSS   CUST DEP
100,364.41 SALES TAX PY EXP          AR
40,356.39 CHINO ENERGY COST SAVING   AR




    143,331.21




  9,101,403.75   2,178,510.97
CoCd          G/L acct    Short Text             Balance Carryforward     Balance,prev.periods

       3000      101030   CBB Check CDA-#232                 50,000.00                      0.00
       3000      101031   CBB Check Deposits                      0.00                      0.00
       3000      101033   CBB Check WT in                         0.00                      0.00
       3000      101034   CBB Check Trnsfr in                     0.00                      0.00
       3000      101035   CBB Check Checks out             (315,351.05)                     0.00
       3000      101036   CBB Check ACH out                       0.00                      0.00
       3000      101037   CBB Check WT out                        0.00                      0.00
       3000      101038   CBB Check Trnsfr Out                    0.00                      0.00
       3000      101039   CBB Check Misc Clear                    0.00                      0.00
       3000      101093   CBB CDA UndepRecpts                     0.00                      0.00
       3000      101320   CBB Sweep CDA #30               1,026,362.74                      0.00
       3000      101324   CBB Sweep-Trans In             30,740,797.23                      0.00
       3000      101328   CBB Sweep Trans Out           (31,186,564.59)                     0.00
       3000      109910   Claim on Pooled Cash                    0.00                      0.00
       3000      109920   Claim on Investments                    0.00                      0.00
       3000      110020   CBB MMA CDA #814                  347,387.55                      0.00
       3000      113020   LAIF CDA #6012                 24,137,501.72                      0.00
       3000      114020   CBB CD's- CDA #6232                     0.00                      0.00
       3000      120000   AR - Trade                      1,010,948.97                      0.00
       3000      120010   AR - Inter Agency               1,313,900.89                      0.00
       3000      120410   Other Receivables                  76,486.51                      0.00
       3000      121110   Acrud Int Rec                     192,830.50                      0.00
       3000      129010   Misc Clearing Acct                      0.00                      0.00
       3000      140110   Prepaid Ins - Liab                 17,665.26                      0.00
       3000      140419   Refundable Dep Conv                   900.00                      0.00
       3000      156010   Bonds-Net Proceeds                170,641.33                      0.00
       3000      156020   Bonds-Cost of Issue                33,578.83                      0.00
       3000      156030   Bonds-P&I Pay Fund                145,271.47                      0.00
       3000      156040   Bonds-Debt Svc Int                419,597.15                      0.00
       3000      156050   Bonds-Debt Svc Princ                    0.00                      0.00
       3000      156060   Bonds-Debt Svc Resrv            6,160,600.02                      0.00
       3000      157010   Dep/CD In Lieu Retn               (47,486.81)                     0.00
       3000      157019   Dep/CD Retn Conv                  112,947.96                      0.00
       3000      170100   Land                               19,681.00                      0.00
       3000      170150   Land Improvements              14,809,453.98                      0.00
       3000      170300   Pipelines                      10,471,216.36                      0.00
       3000      170400   Plant Structures               96,237,861.76                      0.00
       3000      170600   Equipment                       4,850,563.79                      0.00
       3000      173870   CWIP - Conv Cnt 1870               55,281.63                      0.00
       3000      173900   CWIP - Reimb                       12,849.57                      0.00
       3000      174150   Acc Dep-Land Improve             (294,744.27)                     0.00
       3000      174300   Acc Dep-Pipelines                (131,173.90)                     0.00
       3000      174400   Acc Dep-Plant Struct           (8,740,959.01)                     0.00
       3000      174600   Acc Dep-Equipment              (1,963,368.59)                     0.00
       3000      175210   Intang-Capacity                24,216,851.00                      0.00
3000   179000   CWIP-Other Non Const       123,147.07    0.00
3000   179210   Acc Amort-Capacity      (2,578,693.29)   0.00
3000   189050   Def Costs - Bond Fin       962,427.69    0.00
3000   189060   Def Costs - Bond Dsc       374,950.50    0.00
3000   200000   AP - Trade              (3,802,789.85)   0.00
3000   200010   AP - Inter Agency       (1,144,461.12)   0.00
3000   200900   AP - GR/IR Clear           (10,617.93)   0.00
3000   201010   Accr Exp - O&M - Rev       (72,784.22)   0.00
3000   202120   Advances for Constr        (62,358.91)   0.00
3000   202129   Adv for Constr Conv       (137,500.00)   0.00
3000   202210   Sales Use Tax-CA           (10,862.29)   0.00
3000   202310   MWD Rebates-Chino       (1,363,885.00)   0.00
3000   202320   MWD Rebates-ChinoH      (1,107,637.00)   0.00
3000   202330   MWD Rebates-Ontario     (1,353,685.00)   0.00
3000   202340   MWD Rebates-Norco         (298,747.00)   0.00
3000   202350   MWD Rebates-JSCD        (2,199,225.00)   0.00
3000   202360   MWD Rebates-IEUA               (50.00)   0.00
3000   202370   MWD Rebates-Western              0.00    0.00
3000   202380   MWD Rebates-SAWRC         (321,171.00)   0.00
3000   202900   Accr Liab - Other                0.00    0.00
3000   221010   Principal -Bond Refn    (1,500,000.00)   0.00
3000   230010   Int Due - Bonds           (230,427.77)   0.00
3000   240131   Vendor Dep ILR (N/C)        47,486.81    0.00
3000   240139   Vendor Dep ILR Conv       (112,947.96)   0.00
3000   260010   Bond Principal         (87,940,000.00)   0.00
3000   260020   Bond Issue Premium      (2,188,316.65)   0.00
3000   320010   Unres Net Assets       (14,853,326.35)   0.00
3000   331020   Reserve for Ops&Cap    (54,025,068.00)   0.00
3000   331030   Reserve for Encumbr       (144,986.73)   0.00
3000   381000   Fund Transfers - OUT    21,367,046.99    0.00
3000   382000   Fund Transfers - IN    (21,367,046.99)   0.00
3000   408140   Reimb - O&M Fix to C             0.00    0.00
3000   408145   Reimb - O&M Var to C             0.00    0.00
3000   408148   Rebate Revenue-MWD               0.00    0.00
3000   408149   GW Replenishment CR              0.00    0.00
3000   408150   Annual Recon Costs-C             0.00    0.00
3000   480110   Interest Revenue                 0.00    0.00
3000   480120   Interest - T.C.D.                0.00    0.00
3000   480840   Int Inc - Bond Proc              0.00    0.00
3000   492020   Reimburse - Contract             0.00    0.00
3000   492030   Reimburse - Fix Proj             0.00    0.00
3000   499010   Miscellaneous Other              0.00    0.00
3000   501010   Board Meet - Directo             0.00    0.00
3000   505010   Pay - Temp Services              0.00    0.00
3000   512010   Off Supply-Gen                   0.00    0.00
3000   512110   Supplies - General               0.00    0.00
3000   512140   Uniform/Thr.Rugs                 0.00    0.00
3000   512160   Laboratory Supplies    0.00   0.00
3000   512170   O&M Supplies           0.00   0.00
3000   512210   Printing / Copying     0.00   0.00
3000   512350   Postage / Delivery     0.00   0.00
3000   512440   Industrial Gases       0.00   0.00
3000   512450   Parts - Fleet          0.00   0.00
3000   512520   Com Software / Lic.    0.00   0.00
3000   512660   Equip Tools < $2000    0.00   0.00
3000   512710   Equip Maint/Supplies   0.00   0.00
3000   512730   Equip Rental           0.00   0.00
3000   512910   Other Matls / Suppls   0.00   0.00
3000   516010   Newspaper Announce     0.00   0.00
3000   517010   Insurance- Liability   0.00   0.00
3000   517210   Insurance- Casualty    0.00   0.00
3000   519310   Permits & Licenses     0.00   0.00
3000   520110   Ext Audit Services     0.00   0.00
3000   520120   Financial Services     0.00   0.00
3000   520210   Legal - Gen/Labr Rel   0.00   0.00
3000   520230   Legal - Litigation     0.00   0.00
3000   520920   Prof Svcs - Engineer   0.00   0.00
3000   520940   Prof Svcs -SPI Cnslt   0.00   0.00
3000   520980   Prof Svcs - Other      0.00   0.00
3000   521010   Contract Labor         0.00   0.00
3000   521020   Cntrct Labor-CDACoor   0.00   0.00
3000   521025   Cntrct Labor-JCSD      0.00   0.00
3000   521028   Cntrct Labr-Agencies   0.00   0.00
3000   521050   Contract Materials     0.00   0.00
3000   521080   Other Contract Svcs    0.00   0.00
3000   521110   Lndscp/Weed/HVAC/Sec   0.00   0.00
3000   521120   Out Svcs-Security      0.00   0.00
3000   521130   Out Svcs-Janitorial    0.00   0.00
3000   521210   Lab Svcs - from IEUA   0.00   0.00
3000   521220   Lab Svcs - Outside     0.00   0.00
3000   521410   Comp Systems Maint     0.00   0.00
3000   530018   Salt -Ton              0.00   0.00
3000   530021   Caustic Soda 25%-GLL   0.00   0.00
3000   530023   Caustic Soda 50%-GLL   0.00   0.00
3000   530026   Sulfuric Acid-LB       0.00   0.00
3000   530034   Y2K Anti-Scalent-GLL   0.00   0.00
3000   530040   Threshold Inhibitor    0.00   0.00
3000   530042   Ammonia                0.00   0.00
3000   530090   Other Chemicals        0.00   0.00
3000   540110   Wste-Vol Fees          0.00   0.00
3000   540210   Wste-BOD/COD           0.00   0.00
3000   540220   Wste-TSS               0.00   0.00
3000   540320   Mthly Cap Chrg-Reg     0.00   0.00
3000   545110   Electricity            0.00   0.00
3000   545320   Telephone               0.00    0.00
3000   545340   Computer Communic.      0.00    0.00
3000   545360   Disposal Service        0.00    0.00
3000   545370   Water                   0.00    0.00
3000   545380   Utilities-Other         0.00    0.00
3000   549130   Offsite - Well Rehab    0.00    0.00
3000   549140   Offsite - Operations    0.00    0.00
3000   549160   Rebates - Mbr Agency    0.00    0.00
3000   549161   GW Replenishment Exp    0.00    0.00
3000   550050   Bond Admin Fees         0.00    0.00
3000   550110   CP Adm Fees/IssCosts    0.00    0.00
3000   551120   Deferred Fin Amort      0.00    0.00
3000   555010   Int Exp - Bonds         0.00    0.00
3000   580020   Loss - Sale of Asset    0.00    0.00
3000   581050   Depr Exp-Land Impr      0.00    0.00
3000   581300   Depr Exp-Pipelines      0.00    0.00
3000   581400   Depr Exp-Plant          0.00    0.00
3000   581600   Depr Exp-Equipment      0.00    0.00
3000   591210   Amort - Capacity        0.00    0.00
3000   701000   Dir Lab-COFI Recon      0.00    0.00
3000   702000   Burden-COFIRecon        0.00    0.00
3000   702004   Burden-Alloc Exp        0.00    0.00
3000   703000   Ovrhd-COFI Recon        0.00    0.00
3000   703004   Ovrhd-Alloc Expense     0.00    0.00
3000   710000   Gen Alloc-COFI Recon    0.00    0.00
3000   730000   Equip-COFI Recon        0.00    0.00
3000   750000   Fac Exp-COFI Recon      0.00    0.00
3000   799999   Proj Settlmnt-AUC       0.00    0.00
                                       (0.00)   0.00
3000   0   0
Debit rept.period   Credit report per.   Accumulated balance

    93,529,912.44        93,529,912.44               50,000.00
    54,385,845.54        54,385,845.54                    0.00
    52,140,000.00        52,140,000.00                    0.00
    80,533,979.34        80,533,979.34                    0.00
    11,017,150.48        10,840,417.13             (138,617.70)
    27,408,292.54        27,408,292.54                    0.00
    56,834,535.30        56,834,535.30                    0.00
    80,577,209.63        80,577,209.63                    0.00
     7,429,524.90         7,429,524.90                    0.00
    26,501,206.08        26,501,206.08                    0.00
        12,417.02                 0.00            1,038,779.76
    40,370,922.95                 0.00           71,111,720.18
             0.00        40,266,989.67          (71,453,554.26)
    97,835,209.59        97,835,209.59                    0.00
             0.00                 0.00                    0.00
         2,894.31                 0.00              350,281.86
    20,309,362.58        26,070,000.00           18,376,864.30
     3,000,000.00                 0.00            3,000,000.00
    50,239,185.56        50,371,504.17              878,630.36
     7,810,383.82         8,285,705.58              838,579.13
       148,370.92            76,486.51              148,370.92
     2,053,041.43         2,147,372.54               98,499.39
     7,637,255.99         7,637,255.99                    0.00
             0.00            17,665.26                    0.00
             0.00                 0.00                  900.00
           614.93           171,256.26                    0.00
         2,123.97            35,702.80                    0.00
     5,334,193.07         5,479,464.54                    0.00
     2,074,676.83         2,494,273.98                    0.00
     1,500,000.00         1,500,000.00                    0.00
       216,685.00            78,842.57            6,298,442.45
        47,486.81                 0.00                    0.00
             0.00           112,947.96                    0.00
             0.00                 0.00               19,681.00
             0.00                 0.00           14,809,453.98
             0.00                 0.00           10,471,216.36
       111,155.29                 0.00           96,349,017.05
       195,320.01            18,661.34            5,027,222.46
             0.00            35,796.03               19,485.60
       136,670.68           145,202.38                4,317.87
             0.00           589,488.52             (884,232.79)
             0.00           262,347.81             (393,521.71)
             0.00         2,183,966.98          (10,924,925.99)
             0.00           602,644.28           (2,566,012.87)
             0.00                 0.00           24,216,851.00
   216,378.11      149,858.42       189,666.76
         0.00      725,452.82    (3,304,146.11)
   207,586.74      134,815.36     1,035,199.07
         0.00       13,887.04       361,063.46
60,742,739.14   58,325,166.62    (1,385,217.33)
 7,395,987.08    8,277,601.45    (2,026,075.49)
 3,196,862.84    3,190,328.34        (4,083.43)
   280,918.93      366,988.38      (158,853.67)
   195,691.77      133,332.86             0.00
   137,500.00            0.00             0.00
    11,238.25        2,572.33        (2,196.37)
 4,627,578.00    2,596,098.00       667,595.00
 3,480,260.00    1,805,842.00       566,781.00
 3,975,818.00    1,917,705.00       704,428.00
   935,948.00      524,888.00       112,313.00
 8,875,728.00    5,446,746.00     1,229,757.00
   278,950.00    3,718,125.00    (3,439,225.00)
 3,605,700.00    6,411,725.00    (2,806,025.00)
   943,144.00      446,723.00       175,250.00
        50.00          422.89          (372.89)
 1,500,000.00    1,575,000.00    (1,575,000.00)
 4,032,486.11    4,143,950.01      (341,891.67)
         0.00       47,486.81             0.00
   112,947.96            0.00             0.00
 1,575,000.00            0.00   (86,365,000.00)
    81,048.76            0.00    (2,107,267.89)
   512,492.00    2,506,962.73   (16,847,797.08)
 2,361,976.00            0.00   (51,663,092.00)
   144,986.73      512,492.00      (512,492.00)
         0.00            0.00    21,367,046.99
         0.00            0.00   (21,367,046.99)
 1,328,976.76    6,644,883.80    (5,315,907.04)
 1,761,667.00    8,808,335.00    (7,046,668.00)
         0.00    6,243,025.00    (6,243,025.00)
         0.00   11,015,060.00   (11,015,060.00)
 1,217,096.00            0.00     1,217,096.00
         0.00      533,426.89      (533,426.89)
         0.00        2,894.31        (2,894.31)
       155.78      212,916.26      (212,760.48)
         0.00      194,939.12      (194,939.12)
 1,695,356.51    8,476,782.55    (6,781,426.04)
    23,261.32      163,982.12      (140,720.80)
     4,050.00          150.00         3,900.00
       520.00            0.00           520.00
     3,860.51          419.39         3,441.12
   113,556.30          174.37       113,381.93
       475.20            0.00           475.20
      111.10           0.00         111.10
  236,562.53       6,565.42     229,997.11
      335.64           0.00         335.64
      788.72          61.96         726.76
    4,692.42         198.39       4,494.03
      953.03           0.00         953.03
    6,831.75           0.00       6,831.75
  164,036.92       4,031.00     160,005.92
   35,076.37      24,918.26      10,158.11
      197.73           0.00         197.73
   22,266.95           0.03      22,266.92
    1,008.50           0.00       1,008.50
   83,447.69           0.00      83,447.69
   66,631.28           0.00      66,631.28
   37,153.74         958.30      36,195.44
    9,180.00           0.00       9,180.00
    1,650.00           0.00       1,650.00
  200,799.99       5,537.46     195,262.53
   42,591.43           0.00      42,591.43
    2,940.00           0.00       2,940.00
   55,505.10       6,615.00      48,890.10
   11,938.00       5,000.00       6,938.00
  606,047.48     121,886.82     484,160.66
  352,930.32     127,810.32     225,120.00
  593,320.86      51,070.00     542,250.86
   15,940.44           0.00      15,940.44
  356,617.41      17,030.44     339,586.97
  320,329.09      18,615.24     301,713.85
   15,234.87         441.31      14,793.56
   45,075.50         744.00      44,331.50
    2,610.75           0.00       2,610.75
   19,451.65           0.00      19,451.65
  179,411.00       7,686.00     171,725.00
    2,000.00           0.00       2,000.00
  803,603.50      85,217.79     718,385.71
   14,082.29          57.78      14,024.51
   87,702.81       2,831.31      84,871.50
   54,331.62       1,033.11      53,298.51
   90,089.08           0.00      90,089.08
   98,090.06           0.00      98,090.06
    6,632.29           1.94       6,630.35
   24,898.15         191.58      24,706.57
  952,762.86           0.00     952,762.86
  129,986.36           0.00     129,986.36
  218,608.38           0.00     218,608.38
  349,413.48           0.00     349,413.48
5,787,297.92   1,187,918.45   4,599,379.47
      6,906.08             0.00        6,906.08
      5,501.21             0.00        5,501.21
      6,983.81             0.00        6,983.81
      9,995.20         1,249.97        8,745.23
      1,113.48             0.00        1,113.48
     37,263.58             0.00       37,263.58
      1,082.89             0.00        1,082.89
  6,243,025.00             0.00    6,243,025.00
 11,015,060.00             0.00   11,015,060.00
        462.19             0.00          462.19
      2,073.26         2,073.26            0.00
     53,702.40        81,048.76      (27,346.36)
  4,143,950.01             0.00    4,143,950.01
     18,661.34        18,661.34            0.00
    589,488.52             0.00      589,488.52
    262,347.81             0.00      262,347.81
  2,183,966.98             0.00    2,183,966.98
    602,644.28             0.00      602,644.28
    725,452.82             0.00      725,452.82
    724,139.37       133,579.47      590,559.90
         91.18           408.87         (317.69)
    430,447.43       109,059.52      321,387.91
         32.03           136.07         (104.04)
    119,986.38        27,608.63       92,377.75
     93,823.57        93,823.57            0.00
      2,771.20         2,771.20            0.00
      6,014.02         6,014.02            0.00
      5,000.00       353,048.79     (348,048.79)
884,376,771.91   884,376,771.91           (0.00)
873,361,711.91   873,361,711.91   0
                                  Accounts                       2007               2008           Increase          Decrease        Dr ADJ      Cr ADJ      2008 ADJ. BAL CARF Dr CARF Cr   CARF BALANCE      SETTLEMENT    ADJ BALANCE
101030   CBB Checking CDA -231-###232                             50,000.01         50,000.00              0.00             (0.01)        0.00        0.00        50,000.00  0.00    0.00         50,000.00                       50,000.00
101031   CBB Checking CDA - 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
101033   CBB Checking CDA- 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
101034   CBB Checking CDA - Transfers In                               0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
101035   CBB Checking CDA - Checks Outward clearing             (275,480.77)      (315,351.05)             0.00        (39,870.28)        0.00        0.00      (315,351.05) 0.00    0.00       (315,351.05)                    (315,351.05)
101036   CBB Checking CDA - 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
101037   CBB Checking CDA- 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
101038   CBB Checking CDA - Transfers Out                              0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
101093   CBB Checking-CDA Undeposited receipts                         0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
101320   CBB Sweep CDA - ##30                                    973,755.37      1,026,362.74        52,607.37               0.00         0.00        0.00     1,026,362.74  0.00    0.00      1,026,362.74                    1,026,362.74
101324   CBB Sweep CDA - Internal Transfer In clearing                 0.00     30,740,797.23    30,740,797.23               0.00         0.00        0.00    30,740,797.23  0.00    0.00     30,740,797.23                  30,740,797.23
101328   CBB Sweep CDA - Internal Transfer Out clearing                0.00    (31,186,564.59)             0.00    (31,186,564.59)        0.00        0.00   (31,186,564.59) 0.00    0.00    (31,186,564.59)                (31,186,564.59)
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
109919   Conversion - Claim on Cash                                    0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
109920   Claim on Pooled Investments                                   0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
110020   CBB Money Market Acct CDA -231-###814                   342,073.16        347,387.55          5,314.39              0.00         0.00        0.00       347,387.55  0.00    0.00        347,387.55                      347,387.55
113020   LAIF CDA - ###6012                                   18,214,289.65     24,137,501.72     5,923,212.07               0.00         0.00        0.00    24,137,501.72  0.00    0.00     24,137,501.72                  24,137,501.72
120000   Accounts Receivable - Trade                           3,827,057.91      1,010,948.97              0.00     (2,816,108.94)        0.00        0.00     1,010,948.97  0.00    0.00      1,010,948.97                    1,010,948.97
120010   Accounts Receivable - Inter Agency                            0.00      1,313,900.89     1,313,900.89               0.00         0.00        0.00     1,313,900.89  0.00    0.00      1,313,900.89                    1,313,900.89
120030   Accounts Receivable - Accrued Receivables                     0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
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
120410   Other Receivables                                       153,750.00         76,486.51              0.00        (77,263.49)        0.00        0.00        76,486.51  0.00    0.00         76,486.51                       76,486.51
121110   Accrued Receivable - Interest                           254,246.40        192,830.50              0.00        (61,415.90)        0.00        0.00       192,830.50  0.00    0.00        192,830.50                      192,830.50
123010   Temporary Loan Due From Other Funds                 208,405,427.34              0.00              0.00   (208,405,427.34)        0.00        0.00             0.00  0.00    0.00              0.00                            0.00
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
140110   Prepaid Insurance - Liability                            16,412.31         17,665.26          1,252.95              0.00         0.00        0.00        17,665.26  0.00    0.00         17,665.26                       17,665.26
140300   Prepaid Expenses - Other                                  1,046.00              0.00              0.00         (1,046.00)        0.00        0.00             0.00  0.00    0.00              0.00                            0.00
140419   Refundable Deposits Conversion                          188,400.00            900.00              0.00       (187,500.00)        0.00        0.00           900.00  0.00    0.00            900.00                          900.00
152010   CBB Construction CDA - 231-156429                             0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
153010   Escrow - City of Chino - CDA                                  0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
156010   Bonds - Net Proceeds                                        730.11        170,641.33       169,911.22               0.00         0.00        0.00       170,641.33  0.00    0.00        170,641.33                      170,641.33
156020   Bonds - Cost of Issuance                                 13,879.68         33,578.83        19,699.15               0.00         0.00        0.00        33,578.83  0.00    0.00         33,578.83                       33,578.83
156030   Bonds - Principal & Interest- Payment Fund                2,569.79        145,271.47       142,701.68               0.00         0.00        0.00       145,271.47  0.00    0.00        145,271.47                      145,271.47
156040   Bonds - Debt Service Interest                           225,004.94        419,597.15       194,592.21               0.00         0.00        0.00       419,597.15  0.00    0.00        419,597.15                      419,597.15
156060   Bonds - Debt Service Reserve                                  0.00      6,160,600.02     6,160,600.02               0.00         0.00        0.00     6,160,600.02  0.00    0.00      6,160,600.02                    6,160,600.02
157010   Escrow deposits Iin lieu of retention                         0.00        (47,486.81)             0.00        (47,486.81)        0.00        0.00       (47,486.81) 0.00    0.00        (47,486.81)                     (47,486.81)
157019   Escrow/Deposits in lieu of Retention Conversion         565,474.34        112,947.96              0.00       (452,526.38)        0.00        0.00       112,947.96  0.00    0.00        112,947.96                      112,947.96
170100   Land                                                     19,681.00         19,681.00              0.00              0.00         0.00        0.00        19,681.00  0.00    0.00         19,681.00                       19,681.00
170150   Land Improvements                                             0.00     14,809,453.98    14,809,453.98               0.00         0.00        0.00    14,809,453.98  0.00    0.00     14,809,453.98                  14,809,453.98
170275   Wells                                                         0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
170300   Pipelines                                                     0.00     10,471,216.36    10,471,216.36               0.00         0.00        0.00    10,471,216.36  0.00    0.00     10,471,216.36                  10,471,216.36
170400   Plant Structures                                     50,993,170.35     96,237,861.76    45,244,691.41               0.00         0.00        0.00    96,237,861.76  0.00    0.00     96,237,861.76                  96,237,861.76
170500   Admin Facilities                                              0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
170600   Equipment                                             3,866,175.78      4,850,563.79       984,388.01               0.00         0.00        0.00     4,850,563.79  0.00    0.00      4,850,563.79                    4,850,563.79
170650   Office Furniture & Fixtures                                   0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
173850   CWIP - Conversion Replacement 1850                      638,120.56              0.00              0.00       (638,120.56)        0.00        0.00             0.00  0.00    0.00              0.00                            0.00
173860   CWIP - Conversion Equipment 1860                         30,846.08              0.00              0.00        (30,846.08)        0.00        0.00             0.00  0.00    0.00              0.00                            0.00
173870   CWIP - Conversion Design & Construction 1870         84,144,493.64         55,281.63              0.00    (84,089,212.01)        0.00        0.00        55,281.63  0.00    0.00         55,281.63                       55,281.63
173900   CWIP - K Cost Reimb. & Contributions in Aid                   0.00         12,849.57        12,849.57               0.00         0.00        0.00        12,849.57  0.00    0.00         12,849.57                       12,849.57
173950   CWIP - Do Not Use - See #173850                               0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
173960   CWIP - Do No Use - See #173860                                0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
173970   CWIP - Do No Use - See #173870                                0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
174150   Accumulated Depreciation - Land Improvements                  0.00       (294,744.27)             0.00       (294,744.27)        0.00        0.00      (294,744.27) 0.00    0.00       (294,744.27)                    (294,744.27)
174300   Accumulated Depreciation - Pipelines                          0.00       (131,173.90)             0.00       (131,173.90)        0.00        0.00      (131,173.90) 0.00    0.00       (131,173.90)                    (131,173.90)
174400   Accumulated Depreciation - Plant Structures          (7,011,560.91)    (8,740,959.01)             0.00     (1,729,398.10)        0.00        0.00    (8,740,959.01) 0.00    0.00     (8,740,959.01)                  (8,740,959.01)
174500   Accumulated Depreciation - Admin Facilities                   0.00              0.00              0.00              0.00         0.00        0.00             0.00  0.00    0.00              0.00                            0.00
174600   Accumulated Depreciation - Equipment                 (1,401,332.98)    (1,963,368.59)             0.00       (562,035.61)        0.00        0.00    (1,963,368.59) 0.00    0.00     (1,963,368.59)                  (1,963,368.59)
175210   Intangibles - Capacity Agreements                     9,971,851.00     24,216,851.00    14,245,000.00               0.00         0.00        0.00    24,216,851.00  0.00    0.00     24,216,851.00                  24,216,851.00
179000   CWIP - Other Non Construction                                 0.00        123,147.07       123,147.07               0.00         0.00        0.00       123,147.07  0.00    0.00        123,147.07                      123,147.07
179210   Accum Amortization - Intang - Capacity Agreements    (2,031,302.98)    (2,578,693.29)             0.00       (547,390.31)        0.00        0.00    (2,578,693.29) 0.00    0.00     (2,578,693.29)                  (2,578,693.29)
189010   Deferred Costs - Organizational Expenses                 69,396.81              0.00              0.00        (69,396.81)        0.00        0.00             0.00  0.00    0.00              0.00                            0.00
                                  Accounts                         2007               2008          Increase        Decrease         Dr ADJ          Cr ADJ       2008 ADJ. BAL CARF Dr CARF Cr   CARF BALANCE      SETTLEMENT       ADJ BALANCE
189050   Deferred Costs - Bond Financing                         1,534,619.61        962,427.69             0.00     (572,191.92)         0.00            0.00        962,427.69  0.00    0.00        962,427.69                         962,427.69
189060   Deferred Costs - Bond Issue Discount                            0.00        374,950.50      374,950.50             0.00          0.00            0.00        374,950.50  0.00    0.00        374,950.50                         374,950.50
200000   Accounts Payable - Trade                                 (978,445.89)    (3,802,789.85)            0.00   (2,824,343.96)         0.00            0.00     (3,802,789.85) 0.00    0.00     (3,802,789.85)                     (3,802,789.85)
200010   Accounts Payable - Inter Agency                                 0.00     (1,144,461.12)            0.00   (1,144,461.12)         0.00            0.00     (1,144,461.12) 0.00    0.00     (1,144,461.12)                     (1,144,461.12)
200099   Accounts Payable - Trade Conversion                    (1,383,411.95)              0.00   1,383,411.95             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        (10,617.93)            0.00      (10,617.93)         0.00            0.00        (10,617.93) 0.00    0.00        (10,617.93)                        (10,617.93)
201010   Accrued Expenses - O&M - To Be Reversed                        (0.01)       (72,784.22)            0.00      (72,784.21)         0.00            0.00        (72,784.22) 0.00    0.00        (72,784.22)                        (72,784.22)
201030   Accrued Expenses - O&M -YE - Not Reversed                (123,600.90)              0.00     123,600.90             0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
201040   Accrued Expenses - WIP - YE - Not Reversed                (85,498.56)              0.00      85,498.56             0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
202119   Deposits from Customers Conversion                              0.00               0.00            0.00            0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
202120   Advances for Reimbursable Construction                          0.00        (62,358.91)            0.00      (62,358.91)         0.00            0.00        (62,358.91) 0.00    0.00        (62,358.91)                        (62,358.91)
202129   Advances for Reimbursable Construction Conversion        (137,500.00)      (137,500.00)            0.00            0.00          0.00            0.00       (137,500.00) 0.00    0.00       (137,500.00)                       (137,500.00)
202210   Sales Use Tax - CA                                              0.00        (10,862.29)            0.00      (10,862.29)         0.00            0.00        (10,862.29) 0.00    0.00        (10,862.29)                        (10,862.29)
202219   Sales Use Tax - Conversion Account                        (10,246.49)              0.00      10,246.49             0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
202310   MWD Rebates - Chino                                      (458,306.00)    (1,363,885.00)            0.00     (905,579.00)         0.00            0.00     (1,363,885.00) 0.00    0.00     (1,363,885.00)                     (1,363,885.00)
202320   MWD Rebates - Chino Hills                                (402,806.00)    (1,107,637.00)            0.00     (704,831.00)         0.00            0.00     (1,107,637.00) 0.00    0.00     (1,107,637.00)                     (1,107,637.00)
202330   MWD Rebates - Ontario                                    (503,545.00)    (1,353,685.00)            0.00     (850,140.00)         0.00            0.00     (1,353,685.00) 0.00    0.00     (1,353,685.00)                     (1,353,685.00)
202340   MWD Rebates - Norco                                       (99,722.00)      (298,747.00)            0.00     (199,025.00)         0.00            0.00       (298,747.00) 0.00    0.00       (298,747.00)                       (298,747.00)
202350   MWD Rebates - JSCD                                       (816,119.00)    (2,199,225.00)            0.00   (1,383,106.00)         0.00            0.00     (2,199,225.00) 0.00    0.00     (2,199,225.00)                     (2,199,225.00)
202360   MWD Rebates - IEUA                                              0.00             (50.00)           0.00          (50.00)         0.00            0.00            (50.00) 0.00    0.00            (50.00)                            (50.00)
202370   MWD Rebates - Western                                           0.00               0.00            0.00            0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
202380   MWD Rebates - SAWRC                                      (119,502.00)      (321,171.00)            0.00     (201,669.00)         0.00            0.00       (321,171.00) 0.00    0.00       (321,171.00)                       (321,171.00)
202900   Other Accrued Liabilities                                (663,329.00)              0.00     663,329.00             0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
220010   Current Principal - Due to Other Funds               (208,405,427.34)              0.00 208,405,427.34             0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
221010   Current Principal - Bond Refinance                     (1,550,000.00)    (1,500,000.00)      50,000.00             0.00          0.00            0.00     (1,500,000.00) 0.00    0.00     (1,500,000.00)                     (1,500,000.00)
230010   Interest Payable - Bonds                                  (49,843.10)      (230,427.77)            0.00     (180,584.67)         0.00            0.00       (230,427.77) 0.00    0.00       (230,427.77)                       (230,427.77)
240110   Vendor Retentions                                               0.00               0.00            0.00            0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
240119   Vendor Retentions Conversion                               (6,175.01)              0.00        6,175.01            0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
240131   Vendor Escrow/Deposits In Lieu Of Retention (N/C)               0.00         47,486.81       47,486.81             0.00          0.00            0.00         47,486.81  0.00    0.00         47,486.81                          47,486.81
240139   Vendor Escrow/Deposits In Lieu Of Retention Conver       (565,474.34)      (112,947.96)     452,526.38             0.00          0.00            0.00       (112,947.96) 0.00    0.00       (112,947.96)                       (112,947.96)
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
260010   Bond Principal                                        (83,775,000.00)   (87,940,000.00)            0.00   (4,165,000.00)         0.00            0.00    (87,940,000.00) 0.00    0.00    (87,940,000.00)                   (87,940,000.00)
260020   Bond Issue Premium                                              0.00     (2,188,316.65)            0.00   (2,188,316.65)         0.00            0.00     (2,188,316.65) 0.00    0.00     (2,188,316.65)                     (2,188,316.65)
260050   Bond Arbitrage Liability                                  (27,290.91)              0.00      27,290.91             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
320010   Unreserved Net Assets                                 (14,560,780.40)   (17,263,179.97)            0.00   (2,702,399.57)         0.00   (2,188,316.00)   (19,451,495.97) 0.00    0.00    (19,451,495.97)                   (19,451,495.97)
331020   Reserve for Operating/Capital Contingency             (55,446,940.00)   (56,213,384.00)            0.00     (766,444.00) 2,188,316.00            0.00    (54,025,068.00) 0.00    0.00    (54,025,068.00)                   (54,025,068.00)
331030   Reserve for Encumbrances                                  (50,538.98)      (144,986.73)            0.00      (94,447.75)         0.00            0.00       (144,986.73) 0.00    0.00       (144,986.73)                       (144,986.73)
381000   Fund Transfers - OUT                                   20,145,074.99     21,367,046.99    1,221,972.00             0.00          0.00            0.00     21,367,046.99  0.00    0.00     21,367,046.99                     21,367,046.99
382000   Fund Transfers - IN                                   (20,145,074.99)   (21,367,046.99)            0.00   (1,221,972.00)         0.00            0.00    (21,367,046.99) 0.00    0.00    (21,367,046.99)                   (21,367,046.99)
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
408140   Reimbursement - O&M Fixed to CDA                       (5,036,890.00)    (5,302,311.40)            0.00     (265,421.40)         0.00            0.00     (5,302,311.40) 0.00    0.00     (5,302,311.40)                     (5,302,311.40)
408145   Reimbursement - O&M Variable to CDA                    (6,676,809.00)    (7,028,645.44)            0.00     (351,836.44)         0.00            0.00     (7,028,645.44) 0.00    0.00     (7,028,645.44)                     (7,028,645.44)
408148   Rebate Revenue - MWD                                            0.00               0.00            0.00            0.00          0.00   (6,644,350.00)    (6,644,350.00) 0.00    0.00     (6,644,350.00)                     (6,644,350.00)
408150   Annual Reconciliation O&M & Fixed Costs - CDA             663,329.00      3,286,476.00    2,623,147.00             0.00          0.00            0.00      3,286,476.00  0.00    0.00      3,286,476.00                       3,286,476.00
480110   Interest Revenue                                       (1,146,783.20)    (1,011,230.86)     135,552.34             0.00          0.00            0.00     (1,011,230.86) 0.00    0.00     (1,011,230.86)                     (1,011,230.86)
480120   Interest - T.C.D.                                          (7,645.88)         (5,314.39)       2,331.49            0.00          0.00            0.00         (5,314.39) 0.00    0.00         (5,314.39)                         (5,314.39)
480840   Interest Income - Bond Proceeds                           (88,689.07)       (40,719.27)      47,969.80             0.00          0.00            0.00        (40,719.27) 0.00    0.00        (40,719.27)                        (40,719.27)
492010   Reimbursements - Capital Project                         (153,750.00)              0.00     153,750.00             0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
492020   Reimbursements - Contract Costs                           (82,624.04)              0.00      82,624.04             0.00          0.00            0.00              0.00  0.00    0.00              0.00                               0.00
492030   Reimbursements - Fixed Project Costs                   (6,398,922.00)    (5,562,292.24)     836,629.76             0.00          0.00            0.00     (5,562,292.24) 0.00    0.00     (5,562,292.24)                     (5,562,292.24)
499010   Miscellaneous Other Revenue                               (14,405.30)       (47,413.85)            0.00      (33,008.55)         0.00            0.00        (47,413.85) 0.00    0.00        (47,413.85)                        (47,413.85)
501010   Board Meetings - Director Expenses                              0.00           6,750.00        6,750.00            0.00          0.00            0.00          6,750.00  0.00    0.00          6,750.00                           6,750.00
510032   Directors Expenses                                          2,400.00               0.00            0.00       (2,400.00)         0.00            0.00              0.00  0.00    0.00              0.00                               0.00
511220   Travel Costs - Mileage Reimbursement                          230.72              66.46            0.00         (164.26)         0.00            0.00             66.46  0.00    0.00             66.46          (66.46)              0.00
512010   Office Supplies-General                                     5,530.70           1,112.43            0.00       (4,418.27)         0.00            0.00          1,112.43  0.00    0.00          1,112.43                           1,112.43
512110   Supplies - General                                        131,264.17        128,114.63             0.00       (3,149.54)         0.00            0.00        128,114.63  0.00    0.00        128,114.63      (73,849.35)         54,265.28
512140   Uniform / Throw Rugs                                        1,363.80           1,236.03            0.00         (127.77)         0.00            0.00          1,236.03  0.00    0.00          1,236.03                           1,236.03
512170   Operations & Maintenance Supplies                         254,996.97        205,967.18             0.00      (49,029.79)         0.00            0.00        205,967.18  0.00    0.00        205,967.18      (40,296.55)        165,670.63
512210   Forms, Printing and Copying costs                           7,895.90               0.00            0.00       (7,895.90)         0.00            0.00              0.00  0.00    0.00              0.00                               0.00
512350   Postage and Delivery Charges                                1,096.87             506.80            0.00         (590.07)         0.00            0.00            506.80  0.00    0.00            506.80        (266.37)             240.43
                                  Accounts                      2007            2008        Increase        Decrease        Dr ADJ      Cr ADJ      2008 ADJ. BAL    CARF Dr CARF Cr   CARF BALANCE     SETTLEMENT      ADJ BALANCE
512440   Industrial Gases                                           848.27       5,251.49       4,403.22            0.00         0.00        0.00        5,251.49      0.00    0.00          5,251.49                        5,251.49
512450   Fleet Parts & Supplies                                       0.00         691.17         691.17            0.00         0.00        0.00          691.17      0.00    0.00            691.17                          691.17
512510   Comptr SW Licenses ,$5,000                                   0.00          43.09          43.09            0.00         0.00        0.00           43.09      0.00    0.00             43.09                           43.09
512520   Computer SW >$,5000 & License Fees                      12,054.01      16,930.30       4,876.29            0.00         0.00        0.00       16,930.30      0.00    0.00         16,930.30     (10,270.00)        6,660.30
512610   Equipment - Office - Low Value < $500                      222.05           0.00           0.00         (222.05)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
512620   Equipment - Computers < $5000                                0.00       1,962.77       1,962.77            0.00         0.00        0.00        1,962.77      0.00    0.00          1,962.77                        1,962.77
512660   Equipment - Small Tools/Equip.< $2000                    5,458.01     155,517.68    150,059.67             0.00         0.00        0.00      155,517.68      0.00    0.00        155,517.68                      155,517.68
512710   Equipment Maintenance & Supplies                         1,866.00      66,440.85     64,574.85             0.00         0.00        0.00       66,440.85      0.00    0.00         66,440.85                       66,440.85
512730   Equipment Rental (Non Lease)                                 0.00         833.65         833.65            0.00         0.00        0.00          833.65      0.00    0.00            833.65                          833.65
512910   Other Materials & Supplies                             102,720.25       7,489.87           0.00      (95,230.38)        0.00        0.00        7,489.87      0.00    0.00          7,489.87    102,720.25        110,210.12
513010   Meeting Expenses                                            64.06         825.93         761.87            0.00         0.00        0.00          825.93      0.00    0.00            825.93        (21.01)           804.92
514110   Subscriptions and Publications                             137.50           0.00           0.00         (137.50)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
514210   Registration, Title and Permit Fees                      8,426.36           0.00           0.00       (8,426.36)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
516010   Newspaper Announcements - (exclude Recruitment)            252.50           0.00           0.00         (252.50)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
517010   Insurance Premiums - Liability                          65,643.51      69,408.13       3,764.62            0.00         0.00        0.00       69,408.13      0.00    0.00         69,408.13                       69,408.13
517210   Insurance Premiums - Casualty                          105,712.61      63,379.16           0.00      (42,333.45)        0.00        0.00       63,379.16      0.00    0.00         63,379.16                       63,379.16
519310   Permits and Licenses                                    28,550.44      48,802.42     20,251.98             0.00         0.00        0.00       48,802.42      0.00    0.00         48,802.42      (5,345.87)       43,456.55
519510   Accrued Expenses                                             0.00           0.00           0.00            0.00         0.00        0.00             0.00     0.00    0.00              0.00                            0.00
520110   External Audit Services                                  7,500.00       7,500.00           0.00            0.00         0.00        0.00        7,500.00      0.00    0.00          7,500.00                        7,500.00
520120   Financial Services                                       1,502.50       3,150.00       1,647.50            0.00         0.00        0.00        3,150.00      0.00    0.00          3,150.00                        3,150.00
520210   Legal Fees - General/Labor Relations                   181,082.33     135,455.15           0.00      (45,627.18)        0.00        0.00      135,455.15      0.00    0.00        135,455.15     (86,220.27)       49,234.88
520230   Legal Fees - Litigation                                  3,482.07     299,574.26    296,092.19             0.00         0.00        0.00      299,574.26      0.00    0.00        299,574.26    (282,372.31)       17,201.95
520290   Legal Settlements                                       59,126.25           0.00           0.00      (59,126.25)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
520920   Professional Services - Engineering                     56,113.62      27,744.80           0.00      (28,368.82)        0.00        0.00       27,744.80      0.00    0.00         27,744.80     (16,228.80)       11,516.00
520940   Prof Services - SPI Operating Consultant                98,760.73      62,699.84           0.00      (36,060.89)        0.00        0.00       62,699.84      0.00    0.00         62,699.84                       62,699.84
520980   Professional Services - Other                                0.00      13,627.92     13,627.92             0.00         0.00        0.00       13,627.92      0.00    0.00         13,627.92      (8,125.00)        5,502.92
521010   Construction Mgmt / Inspection                       2,655,250.67   1,588,570.04           0.00   (1,066,680.63)        0.00        0.00    1,588,570.04      0.00    0.00      1,588,570.04    (832,182.49)      756,387.55
521020   Contract Labor - CDA Coordinator                       185,762.72     238,599.56     52,836.84             0.00         0.00        0.00      238,599.56      0.00    0.00        238,599.56     (11,125.78)      227,473.78
521030   Contract Burden                                        703,156.52           0.00           0.00     (703,156.52)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
521050   Contract Materials                                     245,716.09     279,998.96     34,282.87             0.00         0.00        0.00      279,998.96      0.00    0.00        279,998.96    516,580.04        796,579.00
521080   Other Contractual Services                              78,038.77     112,840.66     34,801.89             0.00         0.00        0.00      112,840.66      0.00    0.00        112,840.66                      112,840.66
521110   Outside Svc's-Lndscaping/Weed/Pest Cntrol/HVAC/Sec     195,969.29      24,152.26           0.00     (171,817.03)        0.00        0.00       24,152.26      0.00    0.00         24,152.26     17,896.08         42,048.34
521120   Outside Services - Security                                  0.00           0.00           0.00            0.00         0.00        0.00             0.00     0.00    0.00              0.00                            0.00
521220   Laboratory Services - Outside                          244,993.00     291,487.99     46,494.99             0.00         0.00        0.00      291,487.99      0.00    0.00        291,487.99                      291,487.99
521310   Graphic Services                                             0.00         528.30         528.30            0.00         0.00        0.00          528.30      0.00    0.00            528.30        (528.30)            0.00
521410   Computer Systems Maintenance                                 0.00       1,845.00       1,845.00            0.00         0.00        0.00        1,845.00      0.00    0.00          1,845.00      (1,845.00)            0.00
530000   Chemicals                                                8,078.02     554,961.27    546,883.25             0.00         0.00        0.00      554,961.27      0.00    0.00        554,961.27                      554,961.27
530016   Sodium Hypochlorite-GLL                                 49,268.79           0.00           0.00      (49,268.79)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
530018   Salt -Ton                                              574,045.13     466,793.02           0.00     (107,252.11)        0.00        0.00      466,793.02      0.00    0.00        466,793.02                      466,793.02
530021   Caustic Soda 25%-GLL                                         0.00       5,704.77       5,704.77            0.00         0.00        0.00        5,704.77      0.00    0.00          5,704.77                        5,704.77
530023   Caustic Soda 50%-GLL                                         0.00      33,201.04     33,201.04             0.00         0.00        0.00       33,201.04      0.00    0.00         33,201.04                       33,201.04
530026   Sulfuric Acid-LB                                        78,124.20      30,305.16           0.00      (47,819.04)        0.00        0.00       30,305.16      0.00    0.00         30,305.16                       30,305.16
530034   Y2K Anti-Scalent-GLL                                         0.00     115,765.84    115,765.84             0.00         0.00        0.00      115,765.84      0.00    0.00        115,765.84                      115,765.84
530038   Sodium Hydroxide                                        75,350.39           0.00           0.00      (75,350.39)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
530040   Threshold Inhibitor                                    172,882.20           0.00           0.00     (172,882.20)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
530042   Ammonia                                                      0.00       1,893.92       1,893.92            0.00         0.00        0.00        1,893.92      0.00    0.00          1,893.92                        1,893.92
530090   Other Chemicals                                         35,400.37       7,866.47           0.00      (27,533.90)        0.00        0.00        7,866.47      0.00    0.00          7,866.47                        7,866.47
540110   Wastewater - Volumetric Fees LACSD 1679                572,356.04     872,570.72    300,214.68             0.00         0.00        0.00      872,570.72      0.00    0.00        872,570.72                      872,570.72
540210   Strength Charges - BOD/COD                              11,693.44     390,791.09    379,097.65             0.00         0.00        0.00      390,791.09      0.00    0.00        390,791.09                      390,791.09
540320   Monthly Capacity Charge - Regional                     329,808.34     326,838.22           0.00       (2,970.12)        0.00        0.00      326,838.22      0.00    0.00        326,838.22                      326,838.22
545110   Electricity                                          4,258,488.70   4,530,285.90    271,797.20             0.00         0.00        0.00    4,530,285.90      0.00    0.00      4,530,285.90     14,374.05      4,544,659.95
545210   Natural Gas                                                342.63           0.00           0.00         (342.63)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
545320   Telephone                                               16,412.81       6,778.52           0.00       (9,634.29)        0.00        0.00        6,778.52      0.00    0.00          6,778.52                        6,778.52
545340   Computer Communications                                  4,100.11       4,972.83         872.72            0.00         0.00        0.00        4,972.83      0.00    0.00          4,972.83                        4,972.83
545360   Disposal Service                                        10,692.28       7,048.94           0.00       (3,643.34)        0.00        0.00        7,048.94      0.00    0.00          7,048.94                        7,048.94
545370   Water                                                    9,395.37       8,058.95           0.00       (1,336.42)        0.00        0.00        8,058.95      0.00    0.00          8,058.95                        8,058.95
545380   Utilities-Other                                            954.60       1,024.67          70.07            0.00         0.00        0.00        1,024.67      0.00    0.00          1,024.67                        1,024.67
547220   Equipment Leases - Operations & Maint..                 32,952.51       6,327.03           0.00      (26,625.48)        0.00        0.00        6,327.03      0.00    0.00          6,327.03                        6,327.03
547510   Property Leases                                          5,300.00     187,500.00    182,200.00             0.00         0.00        0.00      187,500.00      0.00    0.00        187,500.00    (187,500.00)            0.00
549140   Offsite - Operations                                       800.40           0.00           0.00         (800.40)        0.00        0.00             0.00     0.00    0.00              0.00                            0.00
549160   Rebate - Member Agencies                                     0.00           0.00           0.00            0.00 6,644,350.00        0.00    6,644,350.00      0.00    0.00      6,644,350.00                    6,644,350.00
                                 Accounts                 2007              2008           Increase          Decrease         Dr ADJ          Cr ADJ       2008 ADJ. BAL CARF Dr CARF Cr   CARF BALANCE      SETTLEMENT      ADJ BALANCE
550050   Bond Administration Fees                           5,637.13        16,876.13        11,239.00               0.00          0.00            0.00         16,876.13  0.00    0.00         16,876.13                        16,876.13
550110   Commercial Paper Admin Fees / Cost of Issue      218,570.09       206,328.34              0.00        (12,241.75)         0.00            0.00        206,328.34  0.00    0.00        206,328.34                       206,328.34
551010   Bank Service Charges / Fees                       12,980.00              0.00             0.00        (12,980.00)         0.00            0.00              0.00  0.00    0.00              0.00                             0.00
551110   Deferred Organizational Costs                     17,349.20        69,396.81        52,047.61               0.00          0.00            0.00         69,396.81  0.00    0.00         69,396.81                        69,396.81
551120   Deferred Finance Amortization                     54,971.45     1,534,619.61     1,479,648.16               0.00          0.00            0.00      1,534,619.61  0.00    0.00      1,534,619.61                     1,534,619.61
555010   Interest Expense - Bonds                       2,913,107.59     3,938,360.39     1,025,252.80               0.00          0.00            0.00      3,938,360.39  0.00    0.00      3,938,360.39                     3,938,360.39
560060   Equipment                                         19,550.10       135,644.15       116,094.05               0.00          0.00            0.00        135,644.15  0.00    0.00        135,644.15     (135,644.15)            0.00
570002   Contract Services                               (469,693.69)             0.00      469,693.69               0.00          0.00            0.00              0.00  0.00    0.00              0.00                             0.00
580010   Discounts Earned                                    (513.36)             0.00           513.36              0.00          0.00            0.00              0.00  0.00    0.00              0.00                             0.00
581050   Depreciation Expense - Land Improvements               0.00       294,744.27       294,744.27               0.00          0.00            0.00        294,744.27  0.00    0.00        294,744.27                       294,744.27
581300   Depreciation Expense - Pipelines                       0.00       131,173.90       131,173.90               0.00          0.00            0.00        131,173.90  0.00    0.00        131,173.90                       131,173.90
581400   Depreciation Expense - Plant Structure                 0.00     1,729,398.10     1,729,398.10               0.00          0.00            0.00      1,729,398.10  0.00    0.00      1,729,398.10                     1,729,398.10
581500   Depreciation Expense - Admin Facilities        1,810,534.15              0.00             0.00     (1,810,534.15)         0.00            0.00              0.00  0.00    0.00              0.00                             0.00
581600   Depreciation Expense - Equipment                       0.00       562,035.61       562,035.61               0.00          0.00            0.00        562,035.61  0.00    0.00        562,035.61                       562,035.61
591210   Amortization - Capacity Agreements                     0.00       547,390.31       547,390.31               0.00          0.00            0.00        547,390.31  0.00    0.00        547,390.31                       547,390.31
591410   Amortization - Master Planning                   369,327.81              0.00             0.00       (369,327.81)         0.00            0.00              0.00  0.00    0.00              0.00                             0.00
701000   Direct Labor-COFI Reconciliation                       0.00       498,685.05       498,685.05               0.00          0.00            0.00        498,685.05  0.00    0.00        498,685.05      (50,776.03)      447,909.02
701009   Direct Labor-Budget Upload Chargeout             172,234.92              0.00             0.00       (172,234.92)         0.00            0.00              0.00  0.00    0.00              0.00                             0.00
702000   Burden-COFI Reconciliation                             0.00          (929.70)             0.00           (929.70)         0.00            0.00           (929.70) 0.00    0.00           (929.70)                         (929.70)
702004   Burden-Allocation Expense                         81,223.07       253,834.92       172,611.85               0.00          0.00            0.00        253,834.92  0.00    0.00        253,834.92      (29,632.68)      224,202.24
703000   Overhead-COFI Reconciliation                           0.00          (406.00)             0.00           (406.00)         0.00            0.00           (406.00) 0.00    0.00           (406.00)                         (406.00)
703004   Overhead-Allocation Expense                       20,758.40        86,654.55        65,896.15               0.00          0.00            0.00         86,654.55  0.00    0.00         86,654.55      (11,841.75)       74,812.80
720000   Administrative Expense-COFI Reconciliation             0.00         7,533.07          7,533.07              0.00          0.00            0.00          7,533.07  0.00    0.00          7,533.07                         7,533.07
730000   Equipment-COFI Reconciliation                          0.00         2,356.81          2,356.81              0.00          0.00            0.00          2,356.81  0.00    0.00          2,356.81                         2,356.81
750000   Facilities Expense-COFI Reconciliation                 0.00           699.36            699.36              0.00          0.00            0.00            699.36  0.00    0.00            699.36                           699.36
799997   Project Settlement - Conversion               (1,545,774.28)             0.00    1,545,774.28               0.00          0.00            0.00              0.00  0.00    0.00              0.00                             0.00
799999   Project settlement to AuC                              0.00    (1,132,567.75)             0.00     (1,132,567.75)         0.00            0.00     (1,132,567.75) 0.00    0.00     (1,132,567.75)   1,132,567.75             0.00
803100   Capital Contribution - Transfers OUT           1,221,972.00              0.00             0.00     (1,221,972.00)         0.00            0.00              0.00  0.00    0.00              0.00                             0.00
803200   Capital Contribution - Transfers IN           (1,221,972.00)             0.00    1,221,972.00               0.00          0.00            0.00              0.00  0.00    0.00              0.00                             0.00
                                                               (0.00)            (0.00) 359,862,847.11    (359,862,847.11) 8,832,666.00   (8,832,666.00)            (0.00) 0.00    0.00             (0.00)           0.00            (0.00)
P/L   PERIOD 14
    P/L            PERIOD 14




(4,598,169.62)
                 408140        408140
                 408145        408145
                 408148        408148
                 408150        408150
                 480110        480110
                 480120        480120
                 480840        480840
                 492010        492010
                 492020        492020
                 492030        492030
                 499010        499010
                 501010        501010
                 510032        510032
                 511220        511220
                 512010        512010
                 512110        512110
                 512140        512140
                 512170        512170
                 512210        512210
                 512350        512350
  P/L        PERIOD 14
           512440        512440
           512450        512450
           512510        512510
           512520        512520
           512610        512610
           512620        512620
           512660        512660
           512710        512710
           512730        512730
102,720.25 512910        512910
           513010        513010
           514110        514110
           514210        514210
           516010        516010
           517010        517010
           517210        517210
           519310        519310
           519510        519510
           520110        520110
           520120        520120
           520210        520210
           520230        520230
           520290        520290
           520920        520920
           520940        520940
           520980        520980
           521010        521010
           521020        521020
           521030        521030
           521050        521050
           521080        521080
           521110        521110
           521120        521120
           521220        521220
           521310        521310
           521410        521410
           530000        530000
           530016        530016
           530018        530018
           530021        530021
           530023        530023
           530026        530026
           530034        530034
           530038        530038
           530040        530040
           530042        530042
           530090        530090
           540110        540110
           540210        540210
           540320        540320
           545110        545110
           545210        545210
           545320        545320
           545340        545340
           545360        545360
           545370        545370
           545380        545380
           547220        547220
           547510        547510
           549140        549140
           549160        549160
   P/L          PERIOD 14
              550050        550050
              550110        550110
              551010        551010
              551110        551110
              551120        551120
              555010        555010
              560060        560060
              570002        570002
              580010        580010
              581050        581050
              581300        581300
              581400        581400
              581500        581500
              581600        581600
              591210        591210
              591410        591410
              701000        701000
              701009        701009
              702000        702000
              702004        702004
              703000        703000
              703004        703004
              720000        720000
              730000        730000
              750000        750000
              799997        799997
 (102,720.25) 799999        799999
              803100        803100
4,598,169.62 803200         803200
       (0.00)
                                                08/09             07/08         VARIANCE
3000   408140   Reimb - O&M Fix to C         (5,315,907.04)   (5,302,311.40)         (13,595.64)
3000   408145   Reimb - O&M Var to C         (7,046,668.00)   (7,028,645.44)         (18,022.56)
3000   408148   Rebate Revenue-MWD           (6,243,025.00)   (6,644,350.00)         401,325.00
3000   408150   Annual Recon Costs-C          1,217,096.00     3,286,476.00       (2,069,380.00) 07/08 RECON IN 08/09 LESS THAN 06/07 IN 07/08
3000   480110   Interest Revenue               (533,426.89)   (1,011,230.86)         477,803.97
3000   480120   Interest - T.C.D.                (2,894.31)        (5,314.39)          2,420.08
3000   480840   Int Inc - Bond Proc            (212,760.48)      (40,719.27)        (172,041.21)
3000   492020   Reimburse - Contract           (194,939.12)             0.00        (194,939.12)
3000   492030   Reimburse - Fix Proj         (6,781,426.04)   (5,562,292.24)      (1,219,133.80)
3000   499010   Miscellaneous Other            (140,720.80)      (47,413.85)         (93,306.95)
3000   501010   Board Meet - Directo              3,900.00          6,750.00          (2,850.00)
3000   505010   Pay - Temp Services                   0.00              0.00               0.00
3000   512010   Off Supply-Gen                    3,441.12          1,112.43           2,328.69
3000   512110   Supplies - General              113,381.93        54,265.28           59,116.65
3000   512140   Uniform/Thr.Rugs                    475.20          1,236.03            (760.83)
3000   512160   Laboratory Supplies                 111.10              0.00             111.10
3000   512170   O&M Supplies                    193,680.22       165,670.63           28,009.59
3000   512210   Printing / Copying                  335.64              0.00             335.64
3000   512350   Postage / Delivery                  694.70            240.43             454.27
3000   512440   Industrial Gases                  4,494.03          5,251.49            (757.46)
3000   512450   Parts - Fleet                       953.03            691.17             261.86
3000   512510   Comptr SW Licenses, $5,000            0.00             43.09             (43.09)
3000   512520   Com Software / Lic.               6,831.75          6,660.30             171.45
3000   512620   Equip Computer < $5000                0.00          1,962.77          (1,962.77)
3000   512660   Equip Tools < $2000              17,799.71       155,517.68         (137,717.97) SEE 799998
3000   512710   Equip Maint/Supplies             10,158.11        66,440.85          (56,282.74)
3000   512730   Equip Rental                        197.73            833.65            (635.92)
3000   512910   Other Matls / Suppls             22,266.92       110,210.12          (87,943.20)
3000   513010   Meeting Expense                       0.00            804.92            (804.92)
3000   516010   Newspaper Announce                1,008.50              0.00           1,008.50
3000   517010   Insurance- Liability             83,447.69        69,408.13           14,039.56
3000   517210   Insurance- Casualty              66,631.28        63,379.16            3,252.12
3000   519310   Permits & Licenses               36,195.44        43,456.55           (7,261.11)
3000   520110   Ext Audit Services                9,180.00          7,500.00           1,680.00
3000   520120   Financial Services                1,650.00          3,150.00          (1,500.00)
3000   520210   Legal - Gen/Labr Rel            180,827.51        49,234.88          131,592.63
3000   520230   Legal - Litigation                  180.70        17,201.95          (17,021.25)
3000   520920   Prof Svcs - Engineer              2,940.00        11,516.00           (8,576.00)
3000   520940   Prof Svcs -SPI Cnslt             48,890.10        62,699.84          (13,809.74)
3000   520980   Prof Svcs - Other                     0.00          5,502.92          (5,502.92)
3000   521010   Contract Labor                  401,354.79       756,387.55         (355,032.76)
3000   521020   Cntrct Labor-CDACoor            222,456.22       227,473.78           (5,017.56)
3000   521025   Cntrct Labor-JCSD               542,250.86              0.00         542,250.86
3000   521028   Cntrct Labr-Agencies             15,940.44              0.00          15,940.44
3000   521050   Contract Materials              334,186.61       796,579.00         (462,392.39)
3000   521080   Other Contract Svcs             189,700.05       112,840.66           76,859.39
3000   521110   Lndscp/Weed/HVAC/Sec             14,793.56        42,048.34          (27,254.78)
3000   521120   Out Svcs-Security                34,251.50              0.00          34,251.50
3000   521130   Out Svcs-Janitorial               2,610.75              0.00           2,610.75
3000   521210   Lab Svcs - from IEUA             19,451.65              0.00          19,451.65
3000   521220   Lab Svcs - Outside              171,725.00       291,487.99         (119,762.99)
3000   521410   Comp Systems Maint                2,000.00              0.00           2,000.00
3000   530000   Chemicals                             0.00       554,961.27         (554,961.27)
3000   530018   Salt -Ton                       718,385.71       466,793.02          251,592.69
3000   530021   Caustic Soda 25%-GLL             14,024.51          5,704.77           8,319.74
3000   530023   Caustic Soda 50%-GLL             84,871.50        33,201.04           51,670.46
3000   530026   Sulfuric Acid-LB                 53,298.51        30,305.16           22,993.35
3000   530034   Y2K Anti-Scalent-GLL             90,089.08       115,765.84          (25,676.76)
3000   530040   Threshold Inhibitor              98,090.06              0.00          98,090.06
3000   530042   Ammonia                           6,630.35          1,893.92           4,736.43
3000   530090   Other Chemicals                  24,706.57          7,866.47          16,840.10
3000   540110   Wste-Vol Fees                   952,762.86       872,570.72           80,192.14
3000   540210   Wste-BOD/COD                    129,986.36       390,791.09         (260,804.73)
3000   540220   Wste-TSS                        218,608.38              0.00         218,608.38
3000   540320   Mthly Cap Chrg-Reg              349,413.48       326,838.22           22,575.26
3000   545110   Electricity                   4,574,933.43     4,544,659.95           30,273.48
3000   545320   Telephone                         6,906.08          6,778.52             127.56
3000   545340   Computer Communic.                5,501.21          4,972.83             528.38
3000   545360   Disposal Service                  6,983.81          7,048.94             (65.13)
3000   545370   Water                             8,745.23          8,058.95             686.28
3000   545380   Utilities-Other                   1,113.48          1,024.67              88.81
3000   547220   Equipment Lease - O & M               0.00          6,327.03          (6,327.03)
                                         08/09            07/08        VARIANCE
3000   549130   Offsite - Well Rehab      37,263.58            0.00          37,263.58
3000   549140   Offsite - Operations       1,082.89            0.00           1,082.89
3000   549160   Rebates - Mbr Agency   6,243,025.00    6,644,350.00        (401,325.00)
3000   550050   Bond Admin Fees              462.19       16,876.13         (16,413.94)
3000   550110   CP Adm Fees/IssCosts           0.00      206,328.34        (206,328.34)   04 BOND W/O IN 07/08
3000   551110   Deferred Org Costs             0.00       69,396.81         (69,396.81)
3000   551120   Deferred Fin Amort       (27,346.36)   1,534,619.61      (1,561,965.97)   04 BOND W/O IN 07/08
3000   555010   Int Exp - Bonds        4,143,950.01    3,938,360.39         205,589.62
3000   580020   Loss - Sale of Asset           0.00            0.00               0.00
3000   581050   Depr Exp-Land Impr       589,488.52      294,744.27         294,744.25    FULL YR IN 08/09
3000   581300   Depr Exp-Pipelines       262,347.81      131,173.90         131,173.91    FULL YR IN 08/10
3000   581400   Depr Exp-Plant         2,183,966.98    1,729,398.10         454,568.88    FULL YR IN 08/11
3000   581600   Depr Exp-Equipment       602,644.28      562,035.61          40,608.67    FULL YR IN 08/12
3000   591210   Amort - Capacity         725,452.82      547,390.31         178,062.51    FULL YR IN 08/13
3000   701000   Dir Lab-COFI Recon       584,550.17      447,909.02         136,641.15
3000   702000   Burden-COFIRecon            (317.69)        (929.70)            612.01
3000   702004   Burden-Alloc Exp         317,811.99      224,202.24          93,609.75
3000   703000   Ovrhd-COFI Recon            (104.04)        (406.00)            301.96
3000   703004   Ovrhd-Alloc Expense       90,852.16       74,812.80          16,039.36
3000   710000   Gen Alloc-COFI Recon           0.00            0.00               0.00
3000   720000   Admin Exp COFI Recon           0.00        7,533.07          (7,533.07)
3000   730000   Equip-COFI Recon               0.00        2,356.81          (2,356.81)
3000   750000   Fac Exp-COFI Recon             0.00          699.36            (699.36)
3000   799998   O&M Cost                 143,331.21            0.00         143,331.21    SEE 512660
3000   799999   Proj Settlmnt-AUC              0.00            0.00               0.00
                                         749,234.29    4,598,169.62      (3,848,935.33)

                                                                         (1,768,294.31)   BONDS
                                                                         (2,069,380.00)   ANNUAL RECON
                                                                         (1,219,133.80)   REIMB FIXED PROJ
                                                                          1,099,158.22    DEPR & AMORT
                                                                         (3,957,649.89)
    08/09             07/08
(12,362,575.04)   (12,330,956.84)

 (6,243,025.00)    (6,644,350.00)
08/09   07/08
                                                08/09          BUD VS ACT      VARIANCE           REBATE REV       PROJECT SETMT O&M SETMT         DEPR   LB&OH
3000   408140   Reimb - O&M Fix to C         (5,315,907.04)   (5,315,907.04)              0.00
3000   408145   Reimb - O&M Var to C         (7,046,668.00)   (7,046,668.00)              0.00
3000   408148   Rebate Revenue-MWD           (6,243,025.00)            0.00      (6,243,025.00)   (6,243,025.00)
3000   408150   Annual Recon Costs-C          1,217,096.00     1,217,096.00               0.00
3000   480110   Interest Revenue               (533,426.89)     (533,426.89)              0.00
3000   480120   Interest - T.C.D.                (2,894.31)       (2,894.31)              0.00
3000   480840   Int Inc - Bond Proc            (212,760.48)     (212,760.48)              0.00
3000   492020   Reimburse - Contract           (194,939.12)     (194,939.12)              0.00
3000   492030   Reimburse - Fix Proj         (6,781,426.04)   (6,781,426.04)              0.00
3000   499010   Miscellaneous Other            (140,720.80)     (140,720.80)              0.00
3000   501010   Board Meet - Directo              3,900.00         3,900.00               0.00
3000   505010   Pay - Temp Services                   0.00           520.00            (520.00)                          (520.00)
3000   512010   Off Supply-Gen                    3,441.12         3,441.12               0.00
3000   512110   Supplies - General              113,381.93       113,381.93               0.00
3000   512140   Uniform/Thr.Rugs                    475.20           475.20               0.00
3000   512160   Laboratory Supplies                 111.10           111.10               0.00
3000   512170   O&M Supplies                    193,680.22       229,997.11         (36,316.89)                       (36,316.89)
3000   512210   Printing / Copying                  335.64           335.64               0.00
3000   512350   Postage / Delivery                  694.70           726.76             (32.06)                           (32.06)
3000   512440   Industrial Gases                  4,494.03         4,494.03               0.00
3000   512450   Parts - Fleet                       953.03           953.03               0.00
3000   512510   Comptr SW Licenses, $5,000            0.00             0.00               0.00
3000   512520   Com Software / Lic.               6,831.75         6,831.75               0.00
3000   512620   Equip Computer < $5000                0.00             0.00               0.00
3000   512660   Equip Tools < $2000              17,799.71       160,005.92        (142,206.21)                                     (142,206.21)
3000   512710   Equip Maint/Supplies             10,158.11        10,158.11               0.00
3000   512730   Equip Rental                        197.73           197.73               0.00
3000   512910   Other Matls / Suppls             22,266.92        22,266.92               0.00
3000   513010   Meeting Expense                       0.00             0.00               0.00
3000   516010   Newspaper Announce                1,008.50         1,008.50               0.00
3000   517010   Insurance- Liability             83,447.69        83,447.69               0.00
3000   517210   Insurance- Casualty              66,631.28        66,631.28               0.00
3000   519310   Permits & Licenses               36,195.44        36,195.44               0.00
3000   520110   Ext Audit Services                9,180.00         9,180.00               0.00
3000   520120   Financial Services                1,650.00         1,650.00               0.00
3000   520210   Legal - Gen/Labr Rel            180,827.51       195,262.53         (14,435.02)                       (14,435.02)
3000   520230   Legal - Litigation                  180.70        42,591.43         (42,410.73)                       (42,410.73)
3000   520920   Prof Svcs - Engineer              2,940.00         2,940.00               0.00
3000   520940   Prof Svcs -SPI Cnslt             48,890.10        48,890.10               0.00
3000   520980   Prof Svcs - Other                     0.00         6,938.00          (6,938.00)                        (6,938.00)
3000   521010   Contract Labor                  401,354.79       484,160.66         (82,805.87)                       (82,805.87)
3000   521020   Cntrct Labor-CDACoor            222,456.22       225,120.00          (2,663.78)                        (2,663.78)
3000   521025   Cntrct Labor-JCSD               542,250.86       542,250.86               0.00
3000   521028   Cntrct Labr-Agencies             15,940.44        15,940.44               0.00
3000   521050   Contract Materials              334,186.61       339,586.97          (5,400.36)                        (5,400.36)
3000   521080   Other Contract Svcs             189,700.05       301,713.85        (112,013.80)                      (110,888.80)     (1,125.00)
3000   521110   Lndscp/Weed/HVAC/Sec             14,793.56        14,793.56               0.00
                                            08/09         BUD VS ACT      VARIANCE           REBATE REV   PROJECT SETMT O&M SETMT      DEPR        LB&OH
3000   521120   Out Svcs-Security            34,251.50       44,331.50         (10,080.00)                    (10,080.00)
3000   521130   Out Svcs-Janitorial           2,610.75        2,610.75               0.00
3000   521210   Lab Svcs - from IEUA         19,451.65       19,451.65               0.00
3000   521220   Lab Svcs - Outside          171,725.00      171,725.00               0.00
3000   521410   Comp Systems Maint            2,000.00        2,000.00               0.00
3000   530000   Chemicals                         0.00            0.00               0.00
3000   530018   Salt -Ton                   718,385.71      718,385.71               0.00
3000   530021   Caustic Soda 25%-GLL         14,024.51       14,024.51               0.00
3000   530023   Caustic Soda 50%-GLL         84,871.50       84,871.50               0.00
3000   530026   Sulfuric Acid-LB             53,298.51       53,298.51               0.00
3000   530034   Y2K Anti-Scalent-GLL         90,089.08       90,089.08               0.00
3000   530040   Threshold Inhibitor          98,090.06       98,090.06               0.00
3000   530042   Ammonia                       6,630.35        6,630.35               0.00
3000   530090   Other Chemicals              24,706.57       24,706.57               0.00
3000   540110   Wste-Vol Fees               952,762.86      952,762.86               0.00
3000   540210   Wste-BOD/COD                129,986.36      129,986.36               0.00
3000   540220   Wste-TSS                    218,608.38      218,608.38               0.00
3000   540320   Mthly Cap Chrg-Reg          349,413.48      349,413.48               0.00
3000   545110   Electricity               4,574,933.43    4,599,379.47         (24,446.04)                   (24,446.04)
3000   545320   Telephone                     6,906.08        6,906.08               0.00
3000   545340   Computer Communic.            5,501.21        5,501.21               0.00
3000   545360   Disposal Service              6,983.81        6,983.81               0.00
3000   545370   Water                         8,745.23        8,745.23               0.00
3000   545380   Utilities-Other               1,113.48        1,113.48               0.00
3000   547220   Equipment Lease - O & M           0.00            0.00               0.00
3000   549130   Offsite - Well Rehab         37,263.58       37,263.58               0.00
3000   549140   Offsite - Operations          1,082.89        1,082.89               0.00
3000   549160   Rebates - Mbr Agency      6,243,025.00    6,243,025.00               0.00
3000   550050   Bond Admin Fees                 462.19          462.19               0.00
3000   550110   CP Adm Fees/IssCosts              0.00            0.00               0.00
3000   551110   Deferred Org Costs                0.00            0.00               0.00
3000   551120   Deferred Fin Amort          (27,346.36)     (27,346.36)              0.00
3000   555010   Int Exp - Bonds           4,143,950.01    4,143,950.01               0.00
3000   580020   Loss - Sale of Asset              0.00            0.00               0.00
3000   581050   Depr Exp-Land Impr          589,488.52            0.00         589,488.52                                             589,488.52
3000   581300   Depr Exp-Pipelines          262,347.81            0.00         262,347.81                                             262,347.81
3000   581400   Depr Exp-Plant            2,183,966.98            0.00       2,183,966.98                                           2,183,966.98
3000   581600   Depr Exp-Equipment          602,644.28            0.00         602,644.28                                             602,644.28
3000   591210   Amort - Capacity            725,452.82            0.00         725,452.82                                             725,452.82
3000   701000   Dir Lab-COFI Recon          584,550.17      591,093.82          (6,543.65)                                                         (6,543.65)
3000   702000   Burden-COFIRecon               (317.69)           0.00            (317.69)                                                           (317.69)
3000   702004   Burden-Alloc Exp            317,811.99      321,387.91          (3,575.92)                                                         (3,575.92)
3000   703000   Ovrhd-COFI Recon               (104.04)           0.00            (104.04)                                                           (104.04)
3000   703004   Ovrhd-Alloc Expense          90,852.16       92,377.75          (1,525.59)                                                         (1,525.59)
3000   710000   Gen Alloc-COFI Recon              0.00            0.00               0.00
3000   720000   Admin Exp COFI Recon              0.00            0.00               0.00
3000   730000   Equip-COFI Recon                  0.00            0.00               0.00
                                 08/09        BUD VS ACT       VARIANCE           REBATE REV       PROJECT SETMT O&M SETMT          DEPR         LB&OH
3000 750000 Fac Exp-COFI Recon         0.00           0.00                0.00
3000 799998 O&M Cost             143,331.21           0.00          143,331.21                                      143,331.21
3000 799999 Proj Settlmnt-AUC          0.00           0.00                0.00
                                 749,234.29   2,977,363.32       (2,228,129.03)   (6,243,025.00)     (336,937.55)         0.00   4,363,900.41   (12,066.89)

                                              (2,228,129.03)

                                                749,234.29
480110     (533,426.89)
480120       (2,894.31)
480840     (212,760.48)
408140   (5,315,907.04)
408145   (7,046,668.00)
408150    1,217,096.00
492020     (194,939.12)
492030   (6,781,426.04)
499010     (140,720.80)
501010        3,900.00
505010          520.00
510032            0.00
512210          335.64
512350          726.76
512520        6,831.75
513010            0.00
513020            0.00
516010        1,008.50
512010        3,441.12
512110      113,381.93
512140          475.20
512160          111.10
512170      229,997.11
512190            0.00
512420            0.00
512440        4,494.03
512450          953.03
512610            0.00
512620            0.00
512660      160,005.92
512710       10,158.11
512910       22,266.92
517010       83,447.69
517210       66,631.28
520110        9,180.00
549130       37,263.58
549140        1,082.89
549160    6,243,025.00
520210      195,262.53
520230       42,591.43
520920        2,940.00
520940       48,890.10
520980        6,938.00
521010      484,160.66
521015            0.00
521020      225,120.00
521025      542,250.86
521028      15,940.44
521050     339,586.97
521080     301,713.85
521110      14,793.56
521120      44,331.50
521130       2,610.75
521210      19,451.65
521220     171,725.00
521410       2,000.00
530000           0.00
530016           0.00
530018     718,385.71
530021      14,024.51
530023      84,871.50
530026      53,298.51
530034      90,089.08
530038           0.00
530040      98,090.06
530042       6,630.35
530090      24,706.57
519310      36,195.44
540110     952,762.86
540210     129,986.36
540220     218,608.38
540320     349,413.48
540330           0.00
545110   4,599,379.47
545320       6,906.08
545340       5,501.21
545360       6,983.81
545370       8,745.23
545380       1,113.48
547220           0.00
512730         197.73
550050         462.19
550110           0.00
551120     (27,346.36)
580020           0.00
520120       1,650.00
555010   4,143,950.01
980000           0.00
780090           0.00
701001     585,084.09
701002           0.00
701011       6,009.73
702002           0.00
702004     317,811.99
702014    3,575.92
703002        0.00
703004   90,852.16
703014    1,525.59
710013        0.00
710023        0.00
730103        0.00
750103        0.00
750203        0.00
760002        0.00
770002        0.00

								
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