01. NC _105XX__FY10_11-Trial Balance-FINAL Revised by huangyuarong

VIEWS: 0 PAGES: 96

									                                                                                                                                                                                    IEUA
                                                                                                                                                                     Cash Flows Worksheet # 1 - NC FUND
                                                                                                                                                                            For Year Ended 6/30/11

    Non-reclaimable                           (1)              (2)               (3)                (4)                                        (5)          (6)                                   (7)               (8)              (9)          (10)        (11)                     (12)        (12a)                          (13)          (14)              (15)          (16)          (17)
                                                                                                                                            NONCAPITAL FIN.                                                                                CAPITAL & RELATED FINANCING                                                                       INVESTING                       ELIMINATE
                                                                                                                   Non Operating Revenue
                                                                                                                                                                                Net Non
                                                                                               OPERATING            Property                 Received from      Paid to Other   Operating                                       Capital grants Dept Principal   Dept Interest                      Sale of       Disposal of     Sale of         Interest     Purchase of
                                           BALANCE          BALANCE          DIFFERENCE         ACTIVITY             Taxes         Other      Other Funds          Funds        Expenses       Retentions     Connection fees     received         Paid            Paid             Purchase of    Assets          Assets      Investments   Income Earned    Investments     Non-cash      Change
    BALANCE SHEET ACCOUNT                  @ 6/30/10        @ 6/30/11         Column 1-2                                                                                                                                                                                                                                                                                     Transactions   in Cash

    Cash (pooled cash)                        (3,628,978)     (10,569,036)       6,940,058                                                                                                                                                                                                                                                                                                   6,940,058             -
    Fiscal agent - cash equivalents            9,625,993       16,077,008       (6,451,015)                                                                                                                                                                                                                                                                                                 (6,451,015)            -
    Fiscal agent - over 3 mo investments          91,762                2           91,760                                                                                                                                                                                                                                                                                                      91,760             -
    Accounts receivable                        2,178,232        1,701,652          476,580           476,580                                                                                                                                                                                                                                                                                                       -
    Interest receivable                          282,421          342,295          (59,873)                                                                                                                                                                                                                                                      (59,873)                                                          -
    Taxes Receivable                                   -                -                -                 -                   -                                                                                                                                                                                                                                                                                   -
    Other Receivables                            139,597           26,303          113,295           113,295                                                                                                                                                                                                                                                                                                       -
    Prepaid Items                                192,386          247,190          (54,804)          (54,804)                                                                                                                                                                                                                                                                                                      -
    Property, plant, equip, WIP               20,922,978       20,045,347          877,631                                                                                                                                                                                              877,631              -             -                                                                                       -
    Accumulated depreciation                  (7,283,398)      (7,638,843)         355,446           355,446                                                                                                                                                                                  0                            -                                                                                       -
    Intangibles                               39,392,505       42,219,841       (2,827,336)                                                                                                                                                                                          (2,827,336)                                                                                                                   -
    Accumulated Amortization                 (14,486,443)     (15,400,017)         913,575           913,575                                                                                                                                                                                 (0)                                                                                                                   -
    Advance to other funds                    15,000,000       15,000,000                -                                                                                  -
    Long Term Receivables                        109,062           83,010           26,053                  -                      26,053                                                                                                                                                                                                                                                                          -
    Deferred Costs                                86,539           83,524            3,015                                                                -                                                                                                             3,015                                                                 cvalenci:                                                            -
    Accounts payable                          (1,090,782)        (779,681)        (311,101)         (311,101)                                                                                                                                                                                                                                 Loss on sale of asset                                                -
    Accrued Liabilities                       (1,636,459)      (1,624,887)         (11,572)          (11,572)                                                                                                                                                                                                                                                                                                      -
    Retentions Payables                          (94,988)          (2,500)         (92,488)                                                                                                        (92,488)                                                                                                                                                                                                        -
    Interest payable                             (59,479)         (59,479)               -                                                                                                                                                                                      -                                                                                                                                  -
    Loan Proceeds Payable                     (7,405,800)      (7,396,495)          (9,305)                                                                                                                                                          (9,305)                                                                                                                                                       -
    Notes Payables                            (1,125,014)      (1,013,257)        (111,758)                                                                                                                                                        (111,758)                                                                                                                                                       -
    Net assets                               (51,210,136)     (51,341,976)         131,840           348,563               11      72,430                 -          (12,353)      (26,904)                                                                         (378,815)                                -             -                     128,908                                                            (0)
                                   TOTAL               -                -               (0)        1,829,981               11      98,483                 -          (12,353)      (26,904)        (92,488)                -                -      (121,063)        (375,800)        (1,949,705)             -             -            -         69,034                 -              -     580,803               (0)
                                                                                        (0)        1,829,981           59,236                                                                   (2,539,055)                                                                                                                        69,034                                               -     580,803           S/B $0
                                                                                                                                                                                                                                                                                                                                                                                              jmorriso:
                                                                                              jmorriso:                                     Total Non Op Ex                       (405,719)                                                                                                                                                                                                   Non-operating
                                                                                              Operating Rev less                                                                                                                                                                                                                                                                              Interest Income
                                                                                              Operating Exp                                 Less:                                                                                                                                                                                                                                             total
                                                                                                                                            Financial Expenses (included Debt Int Paid)
                                                                                                                                            Bond Related                         252
                                                                                                                                            Deferred Costs                    (6,290)
                                                                                                                                            S/T Related Exp                        0
                                                                                                                                            Total Financial                   (6,038)
                                                                                                                                            Less Interest Exp                      384,853
                                                                                                                                            Net Non Op Exp                         (26,904)




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\WKSHT #1_11                                                                                                                    1 of 96                                                                                                                                                                                                    4/25/2013 5:35 PM
                                                                                                      IEUA
                                                                                       Cash Flows Worksheet # 2 - NC FUND
                                                                                              For Year Ended 6/30/11




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

Accounts receivable                         476,580        476,580                                                                                                                                 $       -
Taxes Receivable                                  -              -                                                                                                                                 $       -
Other Receivables                           113,295        113,295
Prepaid Items                               (54,804)                                                                     (54,804)
Long Term Receivables                             -                -
Accumulated depreciation                    355,446                                                                                                                                      355,446   $       -
Accumulated amortization                    913,575                                                                                                                                      913,575   $       -
Deferred costs                                    -                -                                                                                                                               $       -
Accounts payable                           (311,101)                                                                     (311,101)                                                                 $       -
Accrued liabilites                          (11,572)                                                                      (11,572)                                                                 $       -
Retentions payables                               -                                                                             -                                                                  $       -
Net assets                                  348,563       6,772,637      (1,413,580)         (723,501)                 (3,017,972)                                                     (1,269,020) $       -
                              TOTAL       1,829,981       7,362,511      (1,413,580)         (723,501)                 (3,395,449)            -               -                                 - $        -
Verifier                                          -
                                                                                                                       (5,532,530)
                                                                                                         $             (5,532,530)




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\WKSHT #2_11                                             2 of 96                                                                   4/25/2013 5:35 PM
Non-reclaimabl e(NC) Fund 10500
Cash Flow Worksheet #2 Details
For Year Ended 6/30/11
                                                             FY10/11          Customers        Employees   Inter Fund

505010    Pay for Temporary Services                                   0.00
511220    Travel Costs - Mileage Reimbursement                         0.00
511230    Travel Costs - Transportation                                0.00
511250    Travel Costs - Lodging                                       0.00
512010    Office Supplies-General                                      0.00
512110    Supplies - General                                       5,079.20         5,079.20
512110    Supplies - General                                       4,904.91         4,904.91
512160    Laboratory Supplies                                          0.00             0.00
512170    Operations & Maintenance Supplies                            0.00             0.00
512170    Operations & Maintenance Supplies                       28,886.51        28,886.51
512170    Operations & Maintenance Supplies                            0.00             0.00
512350    Postage and Delivery Charges                                 0.00             0.00
512450    Fleet Parts & Supplies                                   1,200.37         1,200.37
512610    Equipment - Office - Low Value < $500                      175.90           175.90
512660    """Equipment - Small Tools/Equip.< $2,000                6,320.70         6,320.70
512660    """Equipment - Small Tools/Equip.< $2,000                4,989.09         4,989.09
512710    Equipment Maintenance Supplies                             754.73           754.73
512710    Equipment Maintenance Supplies                               0.00             0.00
512730    Equipment Rental (Non Lease)                                 0.00             0.00
512910    Other Materials & Supplies                                   0.00             0.00
514210    Registration, Title and Permit Fees                          0.00             0.00
519310    Permits and Licenses                                         0.00             0.00
519310    Permits and Licenses                                     2,159.52         2,159.52
520210    Legal Fees - General/Labor Relations                     5,546.00         5,546.00
520230    Legal Fees - Litigation                                      0.00             0.00
520920    Professional Services - Engineering                          0.00             0.00
520980    Professional Services - Other                                0.00             0.00
521010    Contract Labor                                               0.00             0.00
521010    Contract Labor                                           2,246.61         2,246.61
521050    Contract Materials                                         386.89           386.89
521080    Other Contractual Services                               1,224.00         1,224.00
521080    Other Contractual Services                                   0.00             0.00
521110    Outside Services - Landscaping/Weed/Pest Control         5,262.08         5,262.08
521120    Outside Services - Security                                972.00           972.00
521220    Laboratory Services - Outside                            4,900.00         4,900.00
521310    Graphic Services                                             0.00             0.00
526110    Residuals Disposal - Sludge - Landfill                  15,609.31        15,609.31
530000    Chemicals                                                    0.00             0.00
530016    Sodium Hypochlorite-GLL                                      0.00             0.00
530024    Ferric Chlor-Ton                                       165,609.02       165,609.02
540110    Wastewater - Volumetric Fees                         1,647,591.41     1,647,591.41
540112    Trucked Waste-Volumetric Fees                           26,125.17        26,125.17
540120    Wastewater - Volumetric Fees -1472B Reliant Energy           0.00             0.00
540210    Strength Charges -BOD/COD                              117,069.96       117,069.96
540212    Strength Charges-Trucked Waste-BOD/COD                 120,999.99       120,999.99
540220    Strength Charges -TSS                                  453,675.63       453,675.63
540222    Strength Charges-Trucked Waste-TSS                      14,078.68        14,078.68
540310    Fixed Project Costs                                    244,582.92       244,582.92
540410    Wastewater Permit Review Fees                           75,773.93        75,773.93
540510    Wastewater - Administration Fees                             0.00             0.00
545110    Electricity                                             52,677.65        52,677.65
545320    Telephone                                                    0.00             0.00
545320    Telephone                                                1,078.30         1,078.30


C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                        4/25/20135:35 PM
Non-reclaimabl e(NC) Fund 10500
Cash Flow Worksheet #2 Details
For Year Ended 6/30/11
                                                            FY10/11         Customers      Employees   Inter Fund
545340    Network Communications Services                         1,718.23        1,718.23
545370    Water                                                   6,373.66        6,373.66
547220    Equipment Leases - Operations & Maint..                     0.00            0.00
547520    Land/Easements/Right of Way                                 0.00            0.00
701001    Direct Labor Chargeout                                301,533.47                  301,533.47
701001    Direct Labor-Chargeout Statistical                    124,578.56                  124,578.56
701002    Direct Labor Settlement Statistical                         0.00                        0.00
701002    Direct Labor Settlement Statistical                         0.00                        0.00
702002    Burden Settlement Statistical                               0.00                        0.00
702002    Burden Settlement Statistical                               0.00                        0.00
702004    Burden-Chargeout                                      210,951.35                  210,951.35
702004    Burden-Chargeout Statistical                           86,437.54                   86,437.54
703002    Overhead Settlement Statistical                             0.00                                       0.00
703002    Overhead Settlement Statistical                             0.00                                       0.00
703004    Overhead-Chargeout                                     61,352.73                                 61,352.73
703004    Overhead-Chargeout Statistical                         21,425.02                                 21,425.02
710013    Program Services Allocation (prior acct#710003)       685,974.44                                685,974.44
710013    Program Services Allocation (prior acct#710003)       492,730.80                                492,730.80
710023    Overhead Allocation (prior acct#710003)                 9,936.17                                   9,936.17
710023    Overhead Allocation (prior acct#710003)                28,409.68                                 28,409.68
720103    Audit Fees - Allocation                                 3,280.84                                   3,280.84
720203    Administrative Expense Allocation                      62,146.21                                 62,146.21
720303    Legal Fees Allocation                                  19,842.11                                 19,842.11
720403    Financial Svc's Fees Allocation                         1,025.15                                   1,025.15
730203    Vactor Jet Allocation                                   7,077.94                                   7,077.94
730403    Sludge Disposal Allocation                              2,980.01                                   2,980.01
740203    Casualty Insurance Allocation                               0.00                                       0.00
740203    Casaulty Insurance Allocation                           4,546.31                                   4,546.31
740403    Other Insurance Allocation                                  0.00                                       0.00
750103    Utilities (M.O.) - Allocation                               0.00                                       0.00
750203    Maintenance Expense Allocation                              0.00                                       0.00
750203    Maintenance Expense Allocation                         (2,371.07)                                (2,371.07)
750209    Maintenance Expense- Budget Upload Chargeout           15,223.59                                 15,223.59
760002    Materials Settlement Statistical                            0.00            0.00
760002    Materials Settlement Statistical                            0.00            0.00
770002    Services Settlement Statistical                             0.00            0.00
799995    Project Settlement - AUC to Balance Sheet Acct              0.00            0.00
799997    Project Settlement - Conversion                             0.00            0.00
799997    Project Settlement - Conversion                             0.00            0.00
799998    WBS Settlement to CC                                        0.00            0.00
799998    WBS Settlement to CC                                        0.00            0.00
799999    WBS Settlement to AUC                                       0.00            0.00
799999    WBS Settlement to AUC                                       0.00            0.00
                                                              5,155,053.22    3,017,972.37  723,500.92 1,413,579.93

581050    Depreciation Expense - Land Improvements                  268.67
581300    Depreciation Expense - Pipelines                      265,838.39
581400    Depreciation Expense - Plant Structure                 69,523.84
581600    Depreciation Expense - Equipment                       19,814.95
591110    Amortization - Computer Software                          900.00
591210    Amortization - Capacity Agreements                    911,723.57
591410    Amortization - Master Planning                            951.07
                                                              6,424,073.71



C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                        4/25/20135:35 PM
                                                 IEUA
                            Statement of Cash Flows - Non-reclaimable Fund
                                        For Year Ended 6/30/11
                                                                             2011          2010
 Cash flows from operating activities:
    Cash received from customers                                              7,362,511     8,665,013
    Cash payments for interfund services used                                       -               0
    Cash payment to suppliers for goods and services                         (3,395,449)   (3,500,547)
    Cash payment to employees for services                                     (723,501)     (718,960)
    Cash payment for interfund services used                                 (1,413,580)   (1,269,030)
    Cash received from others

        Net cash provided by (used for) operating activities                 1,829,981      3,176,476

 Cash flows from noncapital financing activities:
    Transfers in                                                                   -                0
    Transfers out                                                                  -                0
    Other Receivables                                                              -                0
    Contract reimbursement from others (Other Non Op Rev)                       72,430        210,613
    Tax revenues                                                                    11            161
    Long term receivables                                                       26,053         25,284
    Cash paid to others (Other Non Op Exp)                                     (26,904)      (133,144)
    Advance from other funds                                                       -                0
    Advance to other funds                                                     (12,353)    (6,009,683)
        Net cash provided by (used for) noncapital financing activities         59,236     (5,906,769)

 Cash flows from capital and related financing activities:
    Proceeds from capital debt                                                      -               0
    Acquisition and construction of capital assets                           (1,949,705)   (3,635,986)
    Proceeds from sale of assets                                                    -               0
    Payments for intangible assets                                                 -                0
    Principal paid on capital debt                                            (121,063)      (192,653)
    Interest paid on capital debt                                             (381,838)      (408,011)
    Bond financing costs                                                         6,038          6,024
    Changes in contractor deposits/retentions                                  (92,488)      (188,224)

        Net cash provided by (used for) capital and related
         financing activities                                                (2,539,055)   (4,418,850)

 Cash flows from investing activities:
    Interest on investments                                                     69,034        (21,898)
    Purchase of investments                                                        -              -
        Net cash provided by (used for) investing activities                    69,034        (21,898)

        Net increase (decrease) in cash                                       (580,803)    (7,171,041)

 Cash and cash equivalents at beginning of year                              6,088,777     13,259,818

 Cash and cash equivalents at end of year                                    5,507,974      6,088,777




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\STMT OF CF_11 5 of 96                            4/25/2013 5:35 PM
 Reconciliation of cash and cash equivalents to amounts
  reported on the balance sheet:
    Reported on the balance sheet:
       Cash and investments                                                          5,507,972     5,997,015
       Cash with fiscal agent                                                                2        91,762
    Less investments not meeting the definition of cash equivalents:
       U.S. Treasury Bonds

 Cash and cash equivalents at end of year                                            5,507,974     6,088,777
                                                                                            (0)           (0)
 Reconciliation of operating income to net cash provided by
  (used for) operating activities:
    Operating income (loss)                                                            348,563     1,845,081
    Depreciation and amortization                                                    1,269,020     1,204,926
    Adjustments:
       Change in accounts receivable                                                   476,580      (545,499)
       Changes in other receivable                                                     113,295       328,866
       Changes in taxes receivable (reclassified to Non Operating activities)              -               0
       Changes in prepaid items                                                        (54,804)      368,203
       Change in Deferred Costs (reclassified to Capital Related Activities)               -               0
       Change in accounts payable                                                     (311,101)      682,329
       Change in retentions payable                                                        -               0
       Change in accrued liabilities                                                   (11,572)     (707,430)

    Net cash provided by (used for) operating activities                             1,829,981     3,176,476
                                                                            s/b $0         -             -

       There was no noncash capital, financing or investing activity.                       -

       Reconciliation:                                                               2010         2009




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\STMT OF CF_11 6 of 96                                   4/25/2013 5:35 PM
                       2009              2008

                        8,127,400         6,383,197    See WKSHT #2
                                0               -      See WKSHT #2
                       (4,394,984)       (3,105,734)   See WKSHT #2
                         (539,121)         (345,351)   See WKSHT #2
                         (985,867)       (1,077,449)   See WKSHT #2




                        2,207,428        1,854,663


                                0
                          (14,384)          (39,849)   Operating Transfer Ending Balance
                                0
                           29,463           14,591     Other Nonoperating Revenue
                           26,773                8     Property Tax Revenue
                           24,537           23,813     Change in Long Term Receivable
                          (33,526)
                                0               -
                                0        (9,000,000)   T/B Due from other funds
                           32,862        (9,001,437)
                                                             (3,953,176)   Change in Tangible Asset
                                                                    975    Change in Accum Depr
                                0         7,502,424          (1,478,975)   Change in Intangible Asset
                       (4,016,705)       (5,574,621)               (972)   Change in Accum Amort
                                0               -              (145,191)   Other nonoperating expenses
                                                                           ACQUISITION AND CONSTRUCTION OF
                                0              -             (5,574,619)   CAPITAL ASSETS+2720

                         (108,866)         (93,834)    Change in Notes Payable
                         (436,239)         (24,185)           7,408,591 PRINCIPAL PAID ON CAPITAL DEBT
                            5,632          (93,542)
                           (8,757)         291,969
                                                               (378,815)   Interest on long term debt
                                                                  3,015    Change in Deferred Cost
                       (4,564,935)       2,008,211                  -      Change in Interest Payable
                                                               (375,800)   INTEREST PAID ON CAPITAL DEBT


                          464,936          859,671     Change in Interest Receivable+NonOpertg Interest Revenue
                              -                        Change in Fiscal Agent Over 3 months investment
                          464,936          859,671

                       (1,859,707)       (4,278,894)                 -

                       15,119,525       19,398,419

                       13,259,818       15,119,525




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\STMT OF CF_11 7 of 96                                                   4/25/2013 5:35 PM
                       11,193,293       10,669,002     FY0708 Cash +Fiscal Agent Cash Equivalent
                        2,066,525        4,450,523




                       13,259,818       15,119,525     Change in cash should equal to #18 on Wrksht#1
                                0                         (9,611,551)


                        1,643,575         (102,980)    Operating Revenue less Operating Expenses
                        1,152,049        1,106,188     Change in Accum Depr & Amort
                                               -
                          112,533         (294,248)
                         (200,810)            (703)
                                0
                         (336,257)          (30,263)
                                0
                         (352,425)         432,937
                                0
                          188,763          743,732

                        2,207,428        1,854,663
                               (0)

                                                -

                       2009              2008




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\STMT OF CF_11 8 of 96                                         4/25/2013 5:35 PM
INLAND EMPIRE UTILITIES AGENCY
Non-reclaimable Wastewater Fund
Schedule of Net Assets
June 30, 2011
(With Comparative Totals for June 30, 2010)




                                                                               Totals
                                                                      2011                2010
ASSETS

Current assets



   Cash and investments                                                5,507,972          $5,997,015

   Accounts receivable                                                 1,701,652           2,178,232

   Interest receivable                                                  342,295              282,421

   Taxes receivable                                                           0                   0

   Other receivables                                                     26,303              139,597

   Prepaid items                                                        247,190              192,386

        Total current assets                                           7,825,412           8,789,651

Noncurrent assets

   Restricted assets

       Assets held with trustee/fiscal agent                                  2               91,762

       Total restricted assets                                                2               91,762

   Capital assets

       Jobs in progress                                                7,286,573           8,240,748

       Capital assets, net of accumulated depreciation                 5,119,931           5,398,832

       Intangible assets, net of accumulated amortization             26,819,824          24,906,062

        Total capital assets                                          39,226,327          38,545,642

   Other assets

       Advances to other funds                                        15,000,000          15,000,000

       Long-term receivables                                             83,010              109,062

       Deferred Costs                                                    83,524               86,539

        Total other assets                                            15,166,533          15,195,601

        Total noncurrent assets                                       54,392,863          53,833,005

        Total assets                                                  62,218,275          62,622,656
                                                                                        (Continued)




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Financial_11      9 of 96                                    4/25/2013 5:35 PM
                                                                              Totals
                                                                     2011               2010
LIABILITIES

Current liabilities

    Accounts payable                                                   779,681           1,090,782

    Accrued liabilities                                               1,624,887          1,636,459

    Retention deposits and escrows                                        2,500            94,987

    Notes payable, due within one year                                 118,463            111,757

    Interest payable                                                    59,479             59,479

      Total current liabilities                                       2,585,010          2,993,464

Noncurrent liabilities

   Long-term debt, due in more than one year                          7,396,495          7,405,800

   Notes payable, due in more than one year                            894,794           1,013,257

      Total noncurrent liabilities                                    8,291,289          8,419,057

      Total liabilities                                              10,876,299         11,412,521

NET ASSETS



Invested in capital assets, net of related debt                      30,816,576         30,069,267

   Restricted for:
      Capital construction                                                    0             54,439
      Debt service                                                            2             37,323
      Bond operating contingency requirement                          1,718,351          1,943,880

      Total restricted                                                1,718,353          2,035,642



  Unrestricted                                                       18,807,047         19,105,226

      Total net assets                                              $51,341,976        $51,210,135




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Financial_11   10 of 96                                    4/25/2013 5:35 PM
INLAND EMPIRE UTILITIES AGENCY
Non-reclaimable Wastewater Fund
Schedule of Revenues, Expenses and
Changes in Fund Net Assets by Subfund
For the Fiscal Year Ended June 30, 2011
(With Comparative Totals for June 30, 2010)




                                                                              Totals
                                                                     2011               2010

OPERATING REVENUES

   Service charges                                                   $6,772,637         $8,881,646

     Total operating revenues                                         6,772,637          8,881,646

OPERATING EXPENSES

   Wastewater collection                                              3,783,123          4,558,505
   Wastewater treatment                                                       0                  0
   Administration and general                                         1,371,930          1,273,134
   Depreciation and amortization                                      1,269,020          1,204,926

     Total operating expenses                                         6,424,073          7,036,565

     Operating income (loss)                                           348,564           1,845,081

NONOPERATING REVENUES (EXPENSES)

   Interest income                                                      128,908            201,704
   Property tax revenue                                                      11                161
   Other nonoperating revenues                                           72,430            210,613
   Interest on long-term debt                                          (384,853)          (411,341)
   Other nonoperating expenses                                          (20,866)          (127,121)

     Total nonoperating revenues (expenses)                            (204,370)          (125,984)

Income (loss) before contributions and transfers                       144,194           1,719,097

TRANSFERS

   Transfers in                                                               0                  0

   Transfers out                                                        (12,353)            (9,683)

     Change in net assets                                              131,841           1,709,414

Total net assets - beginning                                         51,210,135         49,500,721

Total net assets - ending                                           $51,341,976        $51,210,135

                                                                             ($0)               ($0)




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Financial_11   11 of 96                                      4/25/2013 5:35 PM
                                                           2009               2008




#1170                                                     $11,193,293       $10,669,002

#1200+1201+1290+1223                                        1,632,733              1,745,266

#1230+1236                                                     58,819               142,970

#1240+1245                                                         0                 26,761

#1216                                                         468,464               267,655

#1410+1439                                                    560,589               224,332

                                                           13,913,898         13,075,986




(#156011-156065)                                            2,066,525              4,450,523

                                                            2,066,525              4,450,523



#1850+1870+1880                                             6,861,165              4,566,320

Total Property,Plant & Equip                                4,572,262              4,686,387

#1783+1784+1785+1795                                       24,681,155         23,997,219

                                                           36,114,582         33,249,926



                                                            9,000,000              9,000,000

#1825+1826 (#181010)                                          134,346               158,883

#189050                                                        90,495                93,542

                                                            9,224,841              9,252,425

                                                           47,405,948         46,952,874

                                                           61,319,846       60,028,860
                                                         (Continued)     (Continued)




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Financial_11                  12 of 96               4/25/2013 5:35 PM
                                                           2009               2008




#2000+2011+2020+2021                                         408,453                760,873

#2450+2520+2530+2550                                        2,343,890              2,155,127

#2005                                                        283,211                291,969

#2106+2128                                                   105,432                178,125

#230010                                                       60,104                 60,104

                                                            3,201,090              3,446,198



#26010+260020+261040+261050                                 7,493,021              7,502,424

#26010+260020+261040+261050                                 1,125,014              1,151,785

                                                           17,272,244              8,654,209

                                                           20,473,334         12,100,407




=Captial & Intangible Asset less Deferred Costs Less
Restricted Asset Less N/P <1 yr Less N/P>1                 29,323,973         24,511,135



   =Assets held with trustee/fiscal agent                   1,932,857              4,331,233
                                                               77,236                119,290
=Operating Expenses divided by 3                            1,806,684              1,891,646

                                                            3,816,777              6,342,169


="Total Net Assets" less "Invested in Capital assets,
net of related debt" less "Total Restricted Net Assets"     7,705,762         17,075,149

=Total Assets - Total Liabilities                         $40,846,512       $47,928,453




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Financial_11                  13 of 96               4/25/2013 5:35 PM
                                                          2009                    2008



Total Service Charge                                      $8,215,676              $6,678,150

                                                           8,215,676                   6,678,150



Total Wastewater Collection                                      385                   1,017,888
Total Wastewater Treatment                                         0                   3,661,423
Total Admin & General                                      2,215,159                     995,628
#7880+7890                                                         0                   1,106,191

                                                           2,215,544                   6,781,130

                                                           6,000,132                    (102,980)



#4700+4757+4758                                              380,785                     862,446
#4800+4802+4810+4820+4821+4849                                    12                            8
#4281+4285+4960+4970+4985+4990                                29,463                      14,591
#6728+6762+6763                                             (439,286)                    (84,291)
#6701+6716                                                   (27,896)                   (145,193)

                                                             (56,922)                   647,561

                                                           5,943,210                    544,581



                                                                      0                        0

-Increase Operating Transfers total                          (14,384)                    (39,849)

                                                           5,928,826                    504,732

                                                          47,928,453              47,423,721

                                                         $53,857,279            $47,928,453

                                                            ($13,010,767)                     ($0)




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Financial_11                      14 of 96                 4/25/2013 5:35 PM
                                                                                                                               Inland Empire Utilties Agency                                                                                                            15 of 96
1000: IEUA
                                                                                                                                   Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                       For the Fiscal Year Ended
Period: 1 - 16                                                                                                                         June 30, 2011
                                                                          CAFR-Balance       Unadjusted GL Bal                           Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr       Account Description                                2010                  2011          Settlement       Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

ASSETS
   Current Assets
     Cash
        Cash
        109910            Claim on Pooled Cash                              (3,628,978.39)     (10,569,036.40)                           0.00       (6,940,058.01)            0.00                  0.00    (10,569,036.40)             0.00               0.00    (10,569,036.40)
        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
        Cash Total                                                          (3,628,978.39)     (10,569,036.40)          0.00             0.00       (6,940,058.01)            0.00                  0.00    (10,569,036.40)             0.00               0.00    (10,569,036.40)
     Short Term Investments
        Short Term Investments
        109920        Claim on Pooled Investments                           9,625,993.13        16,077,007.94                    6,451,014.81                  0.00           0.00                  0.00     16,077,007.94              0.00               0.00     16,077,007.94
        Short Term Investments Total                                        9,625,993.13        16,077,007.94           0.00     6,451,014.81                  0.00           0.00                  0.00     16,077,007.94              0.00               0.00     16,077,007.94
     Accounts Receivables
        Accounts Receivables
        120000       Accounts Receivable - Trade                            1,751,608.72         1,371,279.87                            0.00        (380,328.85)             0.00                  0.00      1,371,279.87              0.00               0.00      1,371,279.87
        120010       Accounts Receivable - Inter Agency                        36,432.00            66,661.94                       30,229.94               0.00              0.00                  0.00         66,661.94              0.00               0.00         66,661.94
        120011       Accounts Receivable - Inter Agency Contra                      0.00                 0.00                            0.00               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
        120020       Accounts Receivable - Grants                                   0.00            24,128.74                       24,128.74               0.00              0.00                  0.00         24,128.74              0.00               0.00         24,128.74
        120030       Accounts Receivable - Accrued Receivables                390,191.32           239,581.80                            0.00        (150,609.52)             0.00                  0.00        239,581.80              0.00               0.00        239,581.80
        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
        120200       Notes Receivable - due < 1 yr                             25,283.61            26,052.63                          769.02               0.00              0.00                  0.00         26,052.63              0.00               0.00         26,052.63
        120200       Notes Receivable - due < 1 yr                            (25,283.61)          (26,052.63)                           0.00            (769.02)             0.00                  0.00        (26,052.63)             0.00               0.00        (26,052.63)
        Accounts Receivables Total                                          2,178,232.04         1,701,652.35           0.00        55,127.70        (531,707.39)             0.00                  0.00      1,701,652.35              0.00               0.00      1,701,652.35

     Due(to) from other funds
        Due(to) from other funds
        123010        Temporary Loan Due From Other Funds                            0.00                0.00                            0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
        Due(to) from other funds Total                                               0.00                0.00           0.00             0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00

     Interest Receivable
         Interest Receivable
         121110         Accrued Interest Receivable                            11,430.80            5,429.07                             0.00           (6,001.73)            0.00                  0.00          5,429.07              0.00               0.00          5,429.07
         121120         Accrued Interest Receivable- Gov't Notes               14,490.46            2,694.17                             0.00          (11,796.29)            0.00                  0.00          2,694.17              0.00               0.00          2,694.17
         121130         Accrued Interest Receivable- Medium Term Notes              0.00            4,171.39                         4,171.39                0.00             0.00                  0.00          4,171.39              0.00               0.00          4,171.39
         121310         Accrued Interest Receivable- Adv to Other Funds       256,500.00          330,000.00                        73,500.00                0.00             0.00                  0.00        330,000.00              0.00               0.00        330,000.00
         Interest Receivable Total                                            282,421.26          342,294.63            0.00        77,671.39          (17,798.02)            0.00                  0.00        342,294.63              0.00               0.00        342,294.63

     Other Receivables
        Other Receivables
        120200       Notes Receivable - due < 1 yr                             25,283.61            26,052.63                          769.02               0.00              0.00                  0.00         26,052.63              0.00               0.00         26,052.63
        120340       Employee Receivable - Other Advances                           0.00               250.00                          250.00               0.00              0.00                  0.00            250.00              0.00               0.00            250.00
        120410       Other Receivables                                        114,313.59                 0.00                            0.00        (114,313.59)             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
        Other Receivables Total                                               139,597.20            26,302.63           0.00         1,019.02        (114,313.59)             0.00                  0.00         26,302.63              0.00               0.00         26,302.63




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                     NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                            4/25/20135:35 PM
                                                                                                                            Inland Empire Utilties Agency                                                                                                            16 of 96
1000: IEUA
                                                                                                                                Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                    For the Fiscal Year Ended
Period: 1 - 16                                                                                                                      June 30, 2011
                                                                       CAFR-Balance       Unadjusted GL Bal                           Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr        Account Description                            2010                  2011          Settlement       Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

     Prepaid Expenses
        Prepaid Expenses
        140210        Prepaid Volumetric Fees                              192,386.14          247,190.23                        54,804.09                  0.00           0.00                  0.00        247,190.23              0.00               0.00        247,190.23
        Prepaid Expenses Total                                             192,386.14          247,190.23            0.00        54,804.09                  0.00           0.00                  0.00        247,190.23              0.00               0.00        247,190.23

     Taxes Receivable
        Taxes Receivable
        122010         Property Taxes Receivable                                 0.94                 1.12                            0.18                0.00             0.00                  0.00              1.12              0.00               0.00              1.12
        122020         Property Taxes Receivable - RDA                           0.00                 0.00                            0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        Taxes Receivable Total                                                   0.94                 1.12           0.00             0.18                0.00             0.00                  0.00              1.12              0.00               0.00              1.12
   Current Assets Total                                                  8,789,652.32         7,825,412.50           0.00     6,639,637.19       (7,603,877.01)            0.00                  0.00      7,825,412.50              0.00               0.00      7,825,412.50

   Non-Current Assets
     Capital Assets
        Land
        170100             Land                                                   0.00                0.00                            0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
        Land Total                                                                0.00                0.00           0.00             0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00

           Property,plant and Equipment
           170150        Land Improvements                                   5,005.00             5,005.00                            0.00                  0.00           0.00                  0.00          5,005.00              0.00               0.00          5,005.00
           170300        Pipelines                                      10,880,370.54        10,880,370.54                            0.00                  0.00           0.00                  0.00     10,880,370.54              0.00               0.00     10,880,370.54
           170400        Plant Structures                                1,514,257.16         1,580,405.44                       66,148.28                  0.00           0.00                  0.00      1,580,405.44              0.00               0.00      1,580,405.44
           170600        Equipment                                         282,597.14           292,993.16                       10,396.02                  0.00           0.00                  0.00        292,993.16              0.00               0.00        292,993.16
           170800        Low Value Assets                                        0.00                 0.00                            0.00                  0.00           0.00                  0.00              0.00              0.00               0.00              0.00
           Property,plant and Equipment Total                           12,682,229.84        12,758,774.14           0.00        76,544.30                  0.00           0.00                  0.00     12,758,774.14              0.00               0.00     12,758,774.14

           Accumulated Depreciation
           174150      Accumulated Depreciation - Land Improvements          (2,990.01)          (3,258.68)                           0.00            (268.67)             0.00                  0.00         (3,258.68)             0.00               0.00         (3,258.68)
           174300      Accumulated Depreciation - Pipelines              (6,283,666.02)      (6,549,504.41)                           0.00        (265,838.39)             0.00                  0.00     (6,549,504.41)             0.00               0.00     (6,549,504.41)
           174400      Accumulated Depreciation - Plant Structures         (794,772.27)        (864,296.11)                           0.00         (69,523.84)             0.00                  0.00       (864,296.11)             0.00               0.00       (864,296.11)
           174600      Accumulated Depreciation - Equipment                (201,969.20)        (221,784.15)                           0.00         (19,814.95)             0.00                  0.00       (221,784.15)             0.00               0.00       (221,784.15)
           174800      Accumulated Depreciation - Low Value Assets                0.00                0.00                            0.00               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
           Accumulated Depreciation Total                                (7,283,397.50)      (7,638,843.35)          0.00             0.00        (355,445.85)             0.00                  0.00     (7,638,843.35)             0.00               0.00     (7,638,843.35)

           Jobs in progress
           173300        CWIP - Pipelines                                  686,737.57           687,425.57                          688.00                0.00             0.00                  0.00        687,425.57              0.00               0.00        687,425.57
           173400        CWIP - Plant Structure                                  0.00           351,370.01                      351,370.01                0.00             0.00                  0.00        351,370.01              0.00               0.00        351,370.01
           173900        CWIP - K Cost Reimb. & Contributions in Aid             0.00                 0.00                            0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
           173950        CWIP - Do Not Use - See #173850                   439,599.14           430,186.30                            0.00           (9,412.84)            0.00                  0.00        430,186.30              0.00               0.00        430,186.30
           173970        CWIP - Do Not Use - See #173870                    34,671.13            34,671.13                            0.00                0.00             0.00                  0.00         34,671.13              0.00               0.00         34,671.13
           173980        CWIP - Conversion Reimb & CIA 1880                      0.00                 0.00                            0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
           179000        CWIP - Other Non Construction                   7,079,740.45         5,782,919.96                            0.00       (1,296,820.49)            0.00                  0.00      5,782,919.96              0.00               0.00      5,782,919.96
           Jobs in progress Total                                        8,240,748.29         7,286,572.97           0.00       352,058.01       (1,306,233.33)            0.00                  0.00      7,286,572.97              0.00               0.00      7,286,572.97




            C:\Docstoc\Working\pdf\
            08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                 NC Fund
            Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                        4/25/20135:35 PM
                                                                                                                             Inland Empire Utilties Agency                                                                                                            17 of 96
1000: IEUA
                                                                                                                                 Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                     For the Fiscal Year Ended
Period: 1 - 16                                                                                                                       June 30, 2011
                                                                        CAFR-Balance       Unadjusted GL Bal                           Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr        Account Description                             2010                  2011          Settlement       Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

           Intangible Assets
           175110        Intangibles - Computer Software                          0.00            18,000.00                       18,000.00                  0.00           0.00                  0.00         18,000.00              0.00               0.00         18,000.00
           175210        Intangibles - Capacity Agreements               39,344,951.38        42,154,287.65                    2,809,336.27                  0.00           0.00                  0.00     42,154,287.65              0.00               0.00     42,154,287.65
           175410        Intangibles - Master Planning                       47,553.28            47,553.28                            0.00                  0.00           0.00                  0.00         47,553.28              0.00               0.00         47,553.28
           Intangible Assets Total                                       39,392,504.66        42,219,840.93           0.00     2,827,336.27                  0.00           0.00                  0.00     42,219,840.93              0.00               0.00     42,219,840.93

        Accumulated Amortization
        179110         Accum Amortization - Intang - Computer Software             0.00             (900.00)                           0.00             (900.00)            0.00                  0.00           (900.00)             0.00               0.00           (900.00)
        179210         Accum Amortization - Intang - Capacity Agreements (14,446,973.36)     (15,358,696.93)                           0.00         (911,723.57)            0.00                  0.00    (15,358,696.93)             0.00               0.00    (15,358,696.93)
        179410         Accum Amortization - Intang - Master Planning         (39,469.21)         (40,420.28)                           0.00             (951.07)            0.00                  0.00        (40,420.28)             0.00               0.00        (40,420.28)
        Accumulated Amortization Total                                   (14,486,442.57)     (15,400,017.21)          0.00             0.00         (913,574.64)            0.00                  0.00    (15,400,017.21)             0.00               0.00    (15,400,017.21)
     Capital Assets Total                                                 38,545,642.72       39,226,327.48           0.00     3,255,938.58       (2,575,253.82)            0.00                  0.00     39,226,327.48              0.00               0.00     39,226,327.48


     Other Assets
        Advances (to) from Other Funds
        182010        Advances Due from Other Funds                      15,000,000.00        15,000,000.00                            0.00                  0.00           0.00                  0.00     15,000,000.00              0.00               0.00     15,000,000.00
        Advances (to) from Other Funds Total                             15,000,000.00        15,000,000.00           0.00             0.00                  0.00           0.00                  0.00     15,000,000.00              0.00               0.00     15,000,000.00

           Long term Receivables
           181010       Long Term Receivable - Customer Note > 1 year       109,062.22            83,009.59                            0.00          (26,052.63)            0.00                  0.00         83,009.59              0.00               0.00         83,009.59
           Long term Receivables Total                                      109,062.22            83,009.59           0.00             0.00          (26,052.63)            0.00                  0.00         83,009.59              0.00               0.00         83,009.59

        Deferred Costs
        189050        Deferred Costs - Bond Financing                        86,538.90            83,523.90                            0.00           (3,015.00)            0.00                  0.00         83,523.90              0.00               0.00         83,523.90
        Deferred Costs Total                                                 86,538.90            83,523.90           0.00             0.00           (3,015.00)            0.00                  0.00         83,523.90              0.00               0.00         83,523.90
     Other Assets Total                                                  15,195,601.12        15,166,533.49           0.00             0.00          (29,067.63)            0.00                  0.00     15,166,533.49              0.00               0.00     15,166,533.49

     Restricted Assets
        Assets held w/trustee/fiscal agent
        156011         Bonds-Improvement Proceeds Const Fund-2008A                0.00                 0.00                            0.00                0.00             0.00                  0.00              0.00              0.00               0.00               0.00
        156012         Bonds-Replacement Proceeds Const Fund-2008A           54,438.80                 0.00                            0.00          (54,438.80)            0.00                  0.00              0.00              0.00               0.00               0.00
        156016         Bonds-Bond Payment Fund - 2008A                            0.00                 0.00                            0.00                0.00             0.00                  0.00              0.00              0.00               0.00               0.00
        156020         Bonds-Cost of Issuance (COI)                               0.00                 0.00                            0.00                0.00             0.00                  0.00              0.00              0.00               0.00               0.00
        156030         Bonds-Principal & Interest- Payment Fund                   0.00                 2.10                            2.10                0.00             0.00                  0.00              2.10              0.00               0.00               2.10
        156040         Bonds-Debt Service Interest                                0.00                 0.00                            0.00                0.00             0.00                  0.00              0.00              0.00               0.00               0.00
        156065         Bonds-Debt Service Capitalized Interest               37,323.11                 0.00                            0.00          (37,323.11)            0.00                  0.00              0.00              0.00               0.00               0.00
        157010         Escrow Deposits Iin lieu of Retention                      0.00                 0.00                            0.00                0.00             0.00                  0.00              0.00              0.00               0.00               0.00
        Assets held w/trustee/fiscal agent Total                             91,761.91                 2.10           0.00             2.10          (91,761.91)            0.00                  0.00              2.10              0.00               0.00               2.10
     Restricted Assets Total                                                 91,761.91                 2.10           0.00             2.10          (91,761.91)            0.00                  0.00              2.10              0.00               0.00               2.10
   Non-Current Assets Total                                              53,833,005.75        54,392,863.07           0.00     3,255,940.68       (2,696,083.36)            0.00                  0.00     54,392,863.07              0.00               0.00     54,392,863.07
ASSETS TOTAL                                                             62,622,658.07        62,218,275.57           0.00     9,895,577.87      (10,299,960.37)            0.00                  0.00     62,218,275.57              0.00               0.00     62,218,275.57




            C:\Docstoc\Working\pdf\
            08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                  NC Fund
            Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                         4/25/20135:35 PM
                                                                                                                                 Inland Empire Utilties Agency                                                                                                            18 of 96
1000: IEUA
                                                                                                                                     Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                         For the Fiscal Year Ended
Period: 1 - 16                                                                                                                           June 30, 2011
                                                                            CAFR-Balance       Unadjusted GL Bal                           Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr        Account Description                                 2010                  2011          Settlement       Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

LIABILITIES &NET ASSETS(AGENCY EQUITY)
   Liabilities
      Current Liabilities
          Accounts Payable
          200000          Accounts Payable - Trade                              (315,063.02)        (257,815.84)                      57,247.18               0.00              0.00                  0.00       (257,815.84)             0.00               0.00       (257,815.84)
          200010          Accounts Payable - Inter Agency                              0.00                0.00                            0.00               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
          200030          Accounts Payable - Employees                                 0.00                0.00                            0.00               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
          200099          Accounts Payable - Trade Conversion                          0.00                0.00                            0.00               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
          200900          Accounts Payable - GR/IR Clearing - Vendor            (698,576.46)          (1,665.49)                     696,910.97               0.00              0.00                  0.00         (1,665.49)             0.00               0.00         (1,665.49)
          200920          Accounts Payable - Net Discount Clearing                     0.00                0.00                            0.00               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
          201010          Accrued Expenses - O&M - To Be Reversed                (15,498.24)        (497,174.43)                           0.00        (481,676.19)             0.00                  0.00       (497,174.43)             0.00               0.00       (497,174.43)
          201020          Accrued Expenses - WIP - To Be Reversed                (18,775.69)         (23,024.90)                           0.00          (4,249.21)             0.00                  0.00        (23,024.90)             0.00               0.00        (23,024.90)
          201030          Accrued Expenses - O&M -YE - Not Reversed              (42,868.10)               0.00                       42,868.10               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
          201040          Accrued Expenses - WIP - YE - Not Reversed                   0.00                0.00                            0.00               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
          Accounts Payable Total                                              (1,090,781.51)        (779,680.66)          0.00       797,026.25        (485,925.40)             0.00                  0.00       (779,680.66)             0.00               0.00       (779,680.66)

           Accrued Liabilities
           202120         Advances for Reimbursable Construction                 (25,543.89)         (24,555.50)                         988.39                  0.00           0.00                  0.00        (24,555.50)             0.00               0.00        (24,555.50)
           202210         Sales Use Tax - CA                                         (20.81)               0.00                           20.81                  0.00           0.00                  0.00              0.00              0.00               0.00              0.00
           202500         Accruals - Inter Agency                                      0.00                0.00                            0.00                  0.00           0.00                  0.00              0.00              0.00               0.00              0.00
           202900         Other Accrued Liabilities                           (1,610,894.31)      (1,600,331.79)                      10,562.52                  0.00           0.00                  0.00     (1,600,331.79)             0.00               0.00     (1,600,331.79)
           Accrued Liabilities Total                                          (1,636,459.01)      (1,624,887.29)          0.00        11,571.72                  0.00           0.00                  0.00     (1,624,887.29)             0.00               0.00     (1,624,887.29)

           Interest Payable
           230010        Interest Payable - Bonds                               (59,479.16)          (59,479.16)                           0.00                  0.00           0.00                  0.00        (59,479.16)             0.00               0.00        (59,479.16)
           Interest Payable Total                                               (59,479.16)          (59,479.16)          0.00             0.00                  0.00           0.00                  0.00        (59,479.16)             0.00               0.00        (59,479.16)

           Notes Payable, due within one year
           222020       Current Principal - Notes - Pipeline Capacity          (111,757.50)         (118,463.00)                           0.00           (6,705.50)            0.00                  0.00       (118,463.00)             0.00               0.00       (118,463.00)
           Notes Payable, due within one year Total                            (111,757.50)         (118,463.00)          0.00             0.00           (6,705.50)            0.00                  0.00       (118,463.00)             0.00               0.00       (118,463.00)

           Retentions-Deposits & Escrow
           240131       Vendor Escrow/Deposits In Lieu Of Retention (N/C)              0.00                0.00                            0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
           Retentions-Deposits & Escrow Total                                          0.00                0.00           0.00             0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00

        Retentions-Payable
        240110          Vendor Retentions                                        (53,069.10)          (2,500.00)                      50,569.10               0.00              0.00                  0.00         (2,500.00)             0.00               0.00         (2,500.00)
        240150          Vendor Retention - Stop Notice Pay                       (41,918.40)               0.00                       41,918.40               0.00              0.00                  0.00              0.00              0.00               0.00              0.00
        Retentions-Payable Total                                                 (94,987.50)          (2,500.00)          0.00        92,487.50               0.00              0.00                  0.00         (2,500.00)             0.00               0.00         (2,500.00)
     Current Liabilities Total                                                (2,993,464.68)      (2,585,010.11)          0.00       901,085.47        (492,630.90)             0.00                  0.00     (2,585,010.11)             0.00               0.00     (2,585,010.11)




            C:\Docstoc\Working\pdf\
            08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                      NC Fund
            Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                             4/25/20135:35 PM
                                                                                                                            Inland Empire Utilties Agency                                                                                                            19 of 96
1000: IEUA
                                                                                                                                Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                    For the Fiscal Year Ended
Period: 1 - 16                                                                                                                      June 30, 2011
                                                                       CAFR-Balance       Unadjusted GL Bal                           Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr        Account Description                            2010                  2011          Settlement       Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

     Noncurrent liabilities
        Long term Debt, due in more than one year
        260010         Bond Principal                                    (7,137,500.00)      (7,137,500.00)                           0.00                  0.00           0.00                  0.00     (7,137,500.00)             0.00               0.00     (7,137,500.00)
        260020         Bond Issue Premium                                  (268,299.75)        (258,994.75)                       9,305.00                  0.00           0.00                  0.00       (258,994.75)             0.00               0.00       (258,994.75)
        Long term Debt, due in more than one year Total                  (7,405,799.75)      (7,396,494.75)          0.00         9,305.00                  0.00           0.00                  0.00     (7,396,494.75)             0.00               0.00     (7,396,494.75)

          Notes Payable, due in more than one year
          261040        SARI Pipeline Capacity                           (1,331,998.50)      (1,147,168.50)                     184,830.00               0.00              0.00                  0.00     (1,147,168.50)             0.00               0.00     (1,147,168.50)
          261050        SARI Unamortized Discount                           318,741.67          252,374.67                            0.00         (66,367.00)             0.00                  0.00        252,374.67              0.00               0.00        252,374.67
          Notes Payable, due in more than one year Total                 (1,013,256.83)        (894,793.83)          0.00       184,830.00         (66,367.00)             0.00                  0.00       (894,793.83)             0.00               0.00       (894,793.83)
      Noncurrent liabilities Total                                       (8,419,056.58)      (8,291,288.58)          0.00       194,135.00         (66,367.00)             0.00                  0.00     (8,291,288.58)             0.00               0.00     (8,291,288.58)
   Liabilities Total                                                    (11,412,521.26)     (10,876,298.69)          0.00     1,095,220.47        (558,997.90)             0.00                  0.00    (10,876,298.69)             0.00               0.00    (10,876,298.69)


   Net Assets(Agency Equity)
     Net Assets
        Capital Reserves
        332010        Reserve for Capital - New Plant                       (54,438.80)         (54,438.80)                           0.00                  0.00           0.00                  0.00        (54,438.80)             0.00               0.00        (54,438.80)
        Capital Reserves Total                                              (54,438.80)         (54,438.80)          0.00             0.00                  0.00           0.00                  0.00        (54,438.80)             0.00               0.00        (54,438.80)

           Debt Service Reserves
           333010        Reserve for Debt Service - Bond Requirement     (1,943,880.00)      (1,943,880.00)                           0.00                  0.00           0.00                  0.00     (1,943,880.00)             0.00               0.00     (1,943,880.00)
           333020        Reserve for Debt Service - Other                   (37,323.11)         (37,323.11)                           0.00                  0.00           0.00                  0.00        (37,323.11)             0.00               0.00        (37,323.11)
           Debt Service Reserves Total                                   (1,981,203.11)      (1,981,203.11)          0.00             0.00                  0.00           0.00                  0.00     (1,981,203.11)             0.00               0.00     (1,981,203.11)

           Fund Transfers In/Out
           381000       Fund Transfers - OUT                             15,589,942.71       15,599,625.71                        9,683.00                  0.00           0.00                  0.00     15,599,625.71              0.00               0.00     15,599,625.71
           382000       Fund Transfers - IN                             (14,308,466.30)     (14,308,466.30)                           0.00                  0.00           0.00                  0.00    (14,308,466.30)             0.00               0.00    (14,308,466.30)
           Fund Transfers In/Out Total                                    1,281,476.41        1,291,159.41           0.00         9,683.00                  0.00           0.00                  0.00      1,291,159.41              0.00               0.00      1,291,159.41

           Operating/Capital Contingencies
           331020       Reserve for Operating/Capital Contingency       (30,069,267.00)     (30,069,267.00)                           0.00               0.00              0.00                  0.00    (30,069,267.00)             0.00               0.00    (30,069,267.00)
           331030       Reserve for Encumbrances                            (28,500.30)        (306,881.00)                           0.00        (278,380.70)             0.00                  0.00       (306,881.00)             0.00               0.00       (306,881.00)
           Operating/Capital Contingencies Total                        (30,097,767.30)     (30,376,148.00)          0.00             0.00        (278,380.70)             0.00                  0.00    (30,376,148.00)             0.00               0.00    (30,376,148.00)

        Unreserved Net Assets
        320010        Unreserved Net Assets                             (18,648,789.27)     (20,089,506.31)                           0.00       (1,440,717.04)            0.00                  0.00    (20,089,506.31)             0.00               0.00    (20,089,506.31)
        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
        Unreserved Net Assets Total                                     (18,648,789.27)     (20,089,506.31)          0.00             0.00       (1,440,717.04)            0.00                  0.00    (20,089,506.31)             0.00               0.00    (20,089,506.31)
   Net Assets(Agency Equity) Total                                      (49,500,722.07)     (51,210,136.81)          0.00         9,683.00       (1,719,097.74)            0.00                  0.00    (51,210,136.81)             0.00               0.00    (51,210,136.81)
LIABILITIES &NET ASSETS(AGENCY EQUITY) TOTAL                            (60,913,243.33)     (62,086,435.50)          0.00     1,104,903.47       (2,278,095.64)            0.00                  0.00    (62,086,435.50)             0.00               0.00    (62,086,435.50)

CHANGE IN NET ASSETS                                                     1,709,414.74          131,840.07            0.00    11,000,481.34      (12,578,056.01)            0.00                  0.00        131,840.07              0.00               0.00        131,840.07




            C:\Docstoc\Working\pdf\
            08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                 NC Fund
            Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                        4/25/20135:35 PM
                                                                                                                              Inland Empire Utilties Agency                                                                                                            20 of 96
1000: IEUA
                                                                                                                                  Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                      For the Fiscal Year Ended
Period: 1 - 16                                                                                                                        June 30, 2011
                                                                         CAFR-Balance       Unadjusted GL Bal                           Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr       Account Description                               2010                  2011          Settlement       Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance


OPERATING ACTIVITIES
  Operating Revenues
     Service Charges
       Capacity Fees
       403010         Capacity Fees - Monthly                              (1,743,412.83)      (1,336,426.88)          0.00       406,985.95               0.00              0.00                  0.00     (1,336,426.88)             0.00               0.00     (1,336,426.88)
       403020         CIP - Capacity Pipeline Maintenance                    (573,565.00)        (566,550.00)          0.00         7,015.00               0.00              0.00                  0.00       (566,550.00)             0.00               0.00       (566,550.00)
       403040         Capacity Cancellation Fees                                    0.00          (38,658.24)          0.00             0.00         (38,658.24)             0.00                  0.00        (38,658.24)             0.00               0.00        (38,658.24)
       403120         Capacity Sales                                                0.00         (150,000.00)          0.00             0.00        (150,000.00)             0.00                  0.00       (150,000.00)             0.00               0.00       (150,000.00)
       403130         Connection Development Fees                            (197,840.00)        (197,791.80)          0.00            48.20               0.00              0.00                  0.00       (197,791.80)             0.00               0.00       (197,791.80)
       Capacity Fees Total                                                 (2,514,817.83)      (2,289,426.92)          0.00       414,049.15        (188,658.24)             0.00                  0.00     (2,289,426.92)             0.00               0.00     (2,289,426.92)

        Excess Strength Fees
        402010         Excess Use, BOD/COD/TSS Fees                          (959,479.84)        (511,658.74)          0.00       447,821.10               0.00              0.00                  0.00       (511,658.74)             0.00               0.00       (511,658.74)
        402011         Excess Use, BOD/COD Imbalance Fees                           0.00          (20,742.05)          0.00             0.00         (20,742.05)             0.00                  0.00        (20,742.05)             0.00               0.00        (20,742.05)
        402012         Truckers-Excess BOD/COD Fees                           (81,329.69)        (106,043.93)          0.00             0.00         (24,714.24)             0.00                  0.00       (106,043.93)             0.00               0.00       (106,043.93)
        402020         Excess Use, TSS Fees                                         0.00         (398,475.50)          0.00             0.00        (398,475.50)             0.00                  0.00       (398,475.50)             0.00               0.00       (398,475.50)
        402021         Excess Use, TSS Imbalance Fees                               0.00         (150,584.29)          0.00             0.00        (150,584.29)             0.00                  0.00       (150,584.29)             0.00               0.00       (150,584.29)
        402022         Truckers-Excess TSS Fees                               (27,379.89)           2,435.06           0.00        29,814.95               0.00              0.00                  0.00          2,435.06              0.00               0.00          2,435.06
        Excess Strength Fees Total                                         (1,068,189.42)      (1,185,069.45)          0.00       477,636.05        (594,516.08)             0.00                  0.00     (1,185,069.45)             0.00               0.00     (1,185,069.45)

        Non Compliance Fees
        409810       Non Compliance Costs                                           0.00           (1,644.59)          0.00             0.00           (1,644.59)            0.00                  0.00         (1,644.59)             0.00               0.00          (1,644.59)
        Non Compliance Fees Total                                                   0.00           (1,644.59)          0.00             0.00           (1,644.59)            0.00                  0.00         (1,644.59)             0.00               0.00          (1,644.59)

        Nonreclaimable Surcharges
        409210        NRW Administrative Fee-Capacity                        (642,168.74)        (460,841.29)          0.00       181,327.45                  0.00           0.00                  0.00       (460,841.29)             0.00               0.00       (460,841.29)
        409220        NRW Administrative Fee-Volumetric                      (818,984.04)        (657,480.10)          0.00       161,503.94                  0.00           0.00                  0.00       (657,480.10)             0.00               0.00       (657,480.10)
        409230        NRW Administrative Fee-Strength                        (519,985.45)        (359,537.93)          0.00       160,447.52                  0.00           0.00                  0.00       (359,537.93)             0.00               0.00       (359,537.93)
        Nonreclaimable Surcharges Total                                    (1,981,138.23)      (1,477,859.32)          0.00       503,278.91                  0.00           0.00                  0.00     (1,477,859.32)             0.00               0.00     (1,477,859.32)

        Permits & Registration Fees
        409340         NRW Capacity Right Application & Option Convert      (600,000.00)                0.00           0.00       600,000.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        409370         Waster Permit & Trucker Registration Fees             (19,305.00)          (27,949.00)          0.00             0.00           (8,644.00)            0.00                  0.00        (27,949.00)             0.00               0.00        (27,949.00)
        Permits & Registration Fees Total                                   (619,305.00)          (27,949.00)          0.00       600,000.00           (8,644.00)            0.00                  0.00        (27,949.00)             0.00               0.00        (27,949.00)

        Trucked Waste
        406100        Trucked Waste Fees                                    (562,390.94)         (158,902.15)          0.00       403,488.79                  0.00           0.00                  0.00       (158,902.15)             0.00               0.00       (158,902.15)
        Trucked Waste Total                                                 (562,390.94)         (158,902.15)          0.00       403,488.79                  0.00           0.00                  0.00       (158,902.15)             0.00               0.00       (158,902.15)




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                    NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                           4/25/20135:35 PM
                                                                                                                             Inland Empire Utilties Agency                                                                                                            21 of 96
1000: IEUA
                                                                                                                                 Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                     For the Fiscal Year Ended
Period: 1 - 16                                                                                                                       June 30, 2011
                                                                      CAFR-Balance         Unadjusted GL Bal                           Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr       Account Description                            2010                    2011          Settlement       Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

        Volumetric Fees
        401010         Volumetric Fees                                    (2,135,804.14)      (1,631,785.52)          0.00       504,018.62                  0.00           0.00                  0.00     (1,631,785.52)             0.00               0.00     (1,631,785.52)
        Volumetric Fees Total                                             (2,135,804.14)      (1,631,785.52)          0.00       504,018.62                  0.00           0.00                  0.00     (1,631,785.52)             0.00               0.00     (1,631,785.52)

     Service Charges Total                                                (8,881,645.56)      (6,772,636.95)          0.00     2,902,471.52        (793,462.91)             0.00                  0.00     (6,772,636.95)             0.00               0.00     (6,772,636.95)
   Operating Revenues Total                                               (8,881,645.56)      (6,772,636.95)          0.00     2,902,471.52        (793,462.91)             0.00                  0.00     (6,772,636.95)             0.00               0.00     (6,772,636.95)


   Operating Expenses
     Wastewater Collection
      512110         Supplies - General                                       4,667.26             4,904.91           0.00           237.65                0.00             0.00                  0.00          4,904.91              0.00               0.00          4,904.91
      512170         Operations & Maintenance Supplies                       30,038.12            28,886.51           0.00             0.00           (1,151.61)            0.00                  0.00         28,886.51              0.00               0.00         28,886.51
      512450         Fleet Parts & Supplies                                     182.01             1,200.37           0.00         1,018.36                0.00             0.00                  0.00          1,200.37              0.00               0.00          1,200.37
      512610         Equipment - Office - Low Value < $500                        0.00               175.90           0.00           175.90                0.00             0.00                  0.00            175.90              0.00               0.00            175.90
      512660         Equipment - Small Tools/Equip.< $2,000                   2,732.08             4,989.09           0.00         2,257.01                0.00             0.00                  0.00          4,989.09              0.00               0.00          4,989.09
      512660         Equipment - Small Tools/Equip.< $2,000                     941.85             6,754.30         433.60         5,378.85                0.00             0.00                  0.00          6,320.70              0.00               0.00          6,320.70
      512710         Equipment Maintenance Supplies                              68.46               754.73           0.00           686.27                0.00             0.00                  0.00            754.73              0.00               0.00            754.73
      512730         Equipment Rental (Non Lease)                                 0.00                 0.00           0.00             0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
      512910         Other Materials & Supplies                                   0.00                 0.00           0.00             0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
      519310         Permits and Licenses - OPERATING                         1,401.01             2,159.52           0.00           758.51                0.00             0.00                  0.00          2,159.52              0.00               0.00          2,159.52
      521010         Contract Labor                                           3,737.00             2,246.61           0.00             0.00           (1,490.39)            0.00                  0.00          2,246.61              0.00               0.00          2,246.61
      521050         Contract Materials                                       7,866.60               386.89           0.00             0.00           (7,479.71)            0.00                  0.00            386.89              0.00               0.00            386.89
      521080         Other Contractual Services                                   0.00             1,224.00           0.00         1,224.00                0.00             0.00                  0.00          1,224.00              0.00               0.00          1,224.00
      521110         Outside Services - Landscaping/Weed/Pest Control         6,216.32             5,262.08           0.00             0.00             (954.24)            0.00                  0.00          5,262.08              0.00               0.00          5,262.08
      521110         Outside Services - Landscaping/Weed/Pest Control        (6,216.32)           (5,262.08)          0.00           954.24                0.00             0.00                  0.00         (5,262.08)             0.00               0.00         (5,262.08)
      521120         Outside Services - Security                                  0.00               972.00           0.00           972.00                0.00             0.00                  0.00            972.00              0.00               0.00            972.00
      521220         Laboratory Services - Outside                            8,988.50             4,900.00           0.00             0.00           (4,088.50)            0.00                  0.00          4,900.00              0.00               0.00          4,900.00
      526110         Residuals Disposal - Sludge - Landfill                  47,936.18            15,609.31           0.00             0.00          (32,326.87)            0.00                  0.00         15,609.31              0.00               0.00         15,609.31
      530000         Chemicals                                               86,571.67                 0.00           0.00             0.00          (86,571.67)            0.00                  0.00              0.00              0.00               0.00              0.00
      530024         Ferric Chlor-Ton                                       114,482.39           165,609.02           0.00        51,126.63                0.00             0.00                  0.00        165,609.02              0.00               0.00        165,609.02
      540110         Wastewater - Volumetric Fees                         1,589,382.21         1,647,591.41           0.00        58,209.20                0.00             0.00                  0.00      1,647,591.41              0.00               0.00      1,647,591.41
      540112         Trucked Waste-Volumetric Fees                          219,369.25            26,125.17           0.00             0.00         (193,244.08)            0.00                  0.00         26,125.17              0.00               0.00         26,125.17
      540120         Wastewater - Volumetric Fees -1472B Reliant Energy     114,313.59                 0.00           0.00             0.00         (114,313.59)            0.00                  0.00              0.00              0.00               0.00              0.00
      540210         Strength Charges -BOD/COD                              240,955.22           117,069.96           0.00             0.00         (123,885.26)            0.00                  0.00        117,069.96              0.00               0.00        117,069.96
      540212         Strength Charges-Trucked Waste-BOD/COD                  95,449.30           120,999.99           0.00        25,550.69                0.00             0.00                  0.00        120,999.99              0.00               0.00        120,999.99
      540220         Strength Charges -TSS                                  768,402.67           453,675.63           0.00             0.00         (314,727.04)            0.00                  0.00        453,675.63              0.00               0.00        453,675.63
      540222         Strength Charges-Trucked Waste-TSS                      18,918.38            14,078.68           0.00             0.00           (4,839.70)            0.00                  0.00         14,078.68              0.00               0.00         14,078.68
      540310         Fixed Project Costs                                    232,927.56           244,582.92           0.00        11,655.36                0.00             0.00                  0.00        244,582.92              0.00               0.00        244,582.92
      540410         Wastewater Permit Review Fees                           78,749.05            75,773.93           0.00             0.00           (2,975.12)            0.00                  0.00         75,773.93              0.00               0.00         75,773.93
      545110         Electricity                                             57,410.17            52,677.65           0.00             0.00           (4,732.52)            0.00                  0.00         52,677.65              0.00               0.00         52,677.65
      545320         Telephone                                                  947.59             1,078.30           0.00           130.71                0.00             0.00                  0.00          1,078.30              0.00               0.00          1,078.30
      545340         Network Communications Services                          1,718.79             1,718.23           0.00             0.00               (0.56)            0.00                  0.00          1,718.23              0.00               0.00          1,718.23




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                   NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                          4/25/20135:35 PM
                                                                                                                               Inland Empire Utilties Agency                                                                                                           22 of 96
1000: IEUA
                                                                                                                                   Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                       For the Fiscal Year Ended
Period: 1 - 16                                                                                                                         June 30, 2011
                                                                       CAFR-Balance        Unadjusted GL Bal                             Working Capital             Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr       Account Description                             2010                   2011          Settlement         Increase          Decrease           ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

       545370         Water                                                   13,475.96            6,373.66           0.00               0.00           (7,102.30)           0.00                  0.00          6,373.66              0.00               0.00          6,373.66
       547220         Equipment Leases - Operations & Maint..                  1,122.36                0.00           0.00               0.00           (1,122.36)           0.00                  0.00              0.00              0.00               0.00              0.00
       701001         Direct Labor-Chargeout Statistical                     165,359.73          124,578.56           0.00               0.00          (40,781.17)           0.00                  0.00        124,578.56              0.00               0.00        124,578.56
       701002         Direct Labor Settlement Statistical                          0.00                0.00           0.00               0.00                0.00            0.00                  0.00              0.00              0.00               0.00              0.00
       702002         Burden Settlement Statistical                                0.00                0.00           0.00               0.00                0.00            0.00                  0.00              0.00              0.00               0.00              0.00
       702004         Burden-Chargeout Statistical                           101,434.21           86,437.54           0.00               0.00          (14,996.67)           0.00                  0.00         86,437.54              0.00               0.00         86,437.54
       703002         Overhead Settlement Statistical                              0.00                0.00           0.00               0.00                0.00            0.00                  0.00              0.00              0.00               0.00              0.00
       703004         Overhead-Chargeout Statistical                          40,258.98           21,425.02           0.00               0.00          (18,833.96)           0.00                  0.00         21,425.02              0.00               0.00         21,425.02
       710013         Program Services Allocation (prior acct#710003)        441,148.68          492,730.80           0.00          51,582.12                0.00            0.00                  0.00        492,730.80              0.00               0.00        492,730.80
       710023         Overhead Allocation (prior acct#710003)                (42,658.19)          28,409.68           0.00          71,067.87                0.00            0.00                  0.00         28,409.68              0.00               0.00         28,409.68
       730203         Vactor Jet Allocation                                    5,485.76            7,077.94           0.00           1,592.18                0.00            0.00                  0.00          7,077.94              0.00               0.00          7,077.94
       730403         Sludge Disposal Allocation                               2,129.07            2,980.01           0.00             850.94                0.00            0.00                  0.00          2,980.01              0.00               0.00          2,980.01
       740203         Casaulty Insurance Allocation                            4,131.60            4,546.31           0.00             414.71                0.00            0.00                  0.00          4,546.31              0.00               0.00          4,546.31
       750203         Maintenance Expense Allocation                          15,994.41           (2,371.07)          0.00               0.00          (18,365.48)           0.00                  0.00         (2,371.07)             0.00               0.00         (2,371.07)
       750203         Maintenance Expense Allocation                             530.34                0.00           0.00               0.00             (530.34)           0.00                  0.00              0.00              0.00               0.00              0.00
       750209         Maintenance Expense- Budget Upload Chargeout                 0.00           15,223.59           0.00          15,223.59                0.00            0.00                  0.00         15,223.59              0.00               0.00         15,223.59
       760002         Materials Settlement Statistical                           (44.48)               0.00           0.00              44.48                0.00            0.00                  0.00              0.00              0.00               0.00              0.00
       770002         Services Settlement Statistical                         81,979.58                0.00           0.00               0.00          (81,979.58)           0.00                  0.00              0.00              0.00               0.00              0.00
       799998         WBS Settlement to CC                                         0.00                0.00           0.00               0.00                0.00            0.00                  0.00              0.00              0.00               0.00              0.00
     Wastewater Collection Total                                           4,558,504.92        3,783,557.07         433.60         301,111.27       (1,076,492.72)           0.00                  0.00      3,783,123.47              0.00               0.00      3,783,123.47
                                                                      OKAY
     Administration & General Expense
       Administrative Expense
       511220         Travel Costs - Mileage Reimbursement                         0.00                0.00            0.00              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       512010         Office Supplies-General                                      0.00                0.00            0.00              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       512110         Supplies - General                                       8,263.99           27,384.62       22,305.42              0.00           (3,184.79)           0.00                  0.00          5,079.20              0.00               0.00           5,079.20
       512350         Postage and Delivery Charges                                 0.00              716.01          716.01              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       512610         Equipment - Office - Low Value < $500                        0.00              111.23          111.23              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       512620         Equipment - Computers < $5,000                               0.00            3,155.06        3,155.06              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       512660         Equipment - Small Tools/Equip.< $2,000                     941.85            6,754.30          433.60          5,378.85                0.00            0.00                  0.00          6,320.70              0.00               0.00           6,320.70
       512660         Equipment - Small Tools/Equip.< $2,000                    (941.85)          (6,754.30)        (433.60)             0.00           (5,378.85)           0.00                  0.00         (6,320.70)             0.00               0.00          (6,320.70)
       519310         Permits and Licenses - OPERATING                             0.00                0.00            0.00              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       520210         Legal Fees - General/Labor Relations                     3,225.00            5,546.00            0.00          2,321.00                0.00            0.00                  0.00          5,546.00              0.00               0.00           5,546.00
       520230         Legal Fees - Litigation                                  1,253.00                0.00            0.00              0.00           (1,253.00)           0.00                  0.00              0.00              0.00               0.00               0.00
       520920         Professional Services - Engineering                          0.00            2,485.00        2,485.00              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       520980         Professional Services - Other                                0.00           35,304.58       35,304.58              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       521010         Contract Labor                                               0.00          428,127.25      428,127.25              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       521110         Outside Services - Landscaping/Weed/Pest Control         6,216.32            5,262.08            0.00              0.00             (954.24)           0.00                  0.00          5,262.08              0.00               0.00           5,262.08
       521080         Other Contractual Services                                   0.00                0.00            0.00              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       521310         Graphic Services                                             0.00                0.00            0.00              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00
       540410         Wastewater Permit Review Fees                           78,749.05           75,773.93            0.00              0.00           (2,975.12)           0.00                  0.00         75,773.93              0.00               0.00          75,773.93
       540410         Wastewater Permit Review Fees                          (78,749.05)         (75,773.93)           0.00          2,975.12                0.00            0.00                  0.00        (75,773.93)             0.00               0.00         (75,773.93)
       547520         Land/Easements/Right of Way                                  0.00        1,403,615.00    1,403,615.00              0.00                0.00            0.00                  0.00              0.00              0.00               0.00               0.00




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                    NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                           4/25/20135:35 PM
                                                                                                                                 Inland Empire Utilties Agency                                                                                                            23 of 96
1000: IEUA
                                                                                                                                     Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                         For the Fiscal Year Ended
Period: 1 - 16                                                                                                                           June 30, 2011
                                                                         CAFR-Balance       Unadjusted GL Bal                              Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr       Account Description                               2010                  2011          Settlement          Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

        701001         Direct Labor Chargeout                                279,879.00           309,595.78         8,062.31         21,654.47                0.00             0.00                  0.00        301,533.47              0.00               0.00        301,533.47
        701002         Direct Labor Settlement Statistical                         0.00                 0.00             0.00              0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        702002         Burden Settlement Statistical                               0.00                 0.00             0.00              0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        702004         Burden-Chargeout                                      172,287.51           216,516.46         5,565.11         38,663.84                0.00             0.00                  0.00        210,951.35              0.00               0.00        210,951.35
        703002         Overhead Settlement Statistical                             0.00                 0.00             0.00              0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        703004         Overhead-Chargeout                                     79,431.82            62,787.95         1,435.22              0.00          (18,079.09)            0.00                  0.00         61,352.73              0.00               0.00         61,352.73
        710013         Program Services Allocation (prior acct#710003)       583,836.43           685,974.44             0.00        102,138.01                0.00             0.00                  0.00        685,974.44              0.00               0.00        685,974.44
        710023         Overhead Allocation (prior acct#710003)                 3,804.76             9,936.17             0.00          6,131.41                0.00             0.00                  0.00          9,936.17              0.00               0.00          9,936.17
        720103         Audit Fees - Allocation                                 2,599.54             3,280.84             0.00            681.30                0.00             0.00                  0.00          3,280.84              0.00               0.00          3,280.84
        720203         Administrative Expense Allocation                      69,704.55            62,146.21             0.00              0.00           (7,558.34)            0.00                  0.00         62,146.21              0.00               0.00         62,146.21
        720303         Legal Fees Allocation                                  61,761.00            19,842.11             0.00              0.00          (41,918.89)            0.00                  0.00         19,842.11              0.00               0.00         19,842.11
        720403         Financial Svc's Fees Allocation                           871.14             1,025.15             0.00            154.01                0.00             0.00                  0.00          1,025.15              0.00               0.00          1,025.15
        750203         Maintenance Expense Allocation                            530.34                 0.00             0.00              0.00             (530.34)            0.00                  0.00              0.00              0.00               0.00              0.00
        750203         Maintenance Expense Allocation                           (530.34)                0.00             0.00            530.34                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        799995         Project Settlement - AUC to Balance Sheet Acct           (461.40)                0.00             0.00            461.40                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        799995         Project Settlement - AUC to Balance Sheet Acct            461.40                 0.00             0.00              0.00             (461.40)            0.00                  0.00              0.00              0.00               0.00              0.00
        799998         WBS Settlement to CC                                        0.00                 0.00             0.00              0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        799999         WBS Settlement to AUC                                       0.00        (1,949,705.25)   (1,949,705.25)             0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        799999         WBS Settlement to AUC                                       0.00         1,949,705.25     1,949,705.25              0.00                0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        Administrative Expense Total                                       1,273,134.06         3,282,811.94     1,910,882.19        181,089.75          (82,294.06)            0.00                  0.00      1,371,929.75              0.00               0.00      1,371,929.75
     Administration & General Expense Total                                1,273,134.06         3,282,811.94    1,910,882.19         181,089.75          (82,294.06)            0.00                  0.00      1,371,929.75              0.00               0.00      1,371,929.75


     Depreciation & Amortization
       Amortization Expense
       591110         Amortization - Computer Software                             0.00              900.00              0.00            900.00                  0.00           0.00                  0.00            900.00              0.00               0.00            900.00
       591210         Amortization - Capacity Agreements                     862,996.18          911,723.57              0.00         48,727.39                  0.00           0.00                  0.00        911,723.57              0.00               0.00        911,723.57
       591410         Amortization - Master Planning                             951.07              951.07              0.00              0.00                  0.00           0.00                  0.00            951.07              0.00               0.00            951.07
       Amortization Expense Total                                            863,947.25          913,574.64              0.00         49,627.39                  0.00           0.00                  0.00        913,574.64              0.00               0.00        913,574.64
       Depreciation Expense
       581050         Depreciation Expense - Land Improvements                   268.67               268.67             0.00              0.00                  0.00           0.00                  0.00            268.67              0.00               0.00            268.67
       581300         Depreciation Expense - Pipelines                       252,066.61           265,838.39             0.00         13,771.78                  0.00           0.00                  0.00        265,838.39              0.00               0.00        265,838.39
       581400         Depreciation Expense - Plant Structure                  69,348.69            69,523.84             0.00            175.15                  0.00           0.00                  0.00         69,523.84              0.00               0.00         69,523.84
       581600         Depreciation Expense - Equipment                        19,295.16            19,814.95             0.00            519.79                  0.00           0.00                  0.00         19,814.95              0.00               0.00         19,814.95
       Depreciation Expense Total                                            340,979.13           355,445.85             0.00         14,466.72                  0.00           0.00                  0.00        355,445.85              0.00               0.00        355,445.85
     Depreciation & Amortization Total                                     1,204,926.38         1,269,020.49             0.00         64,094.11                  0.00           0.00                  0.00      1,269,020.49              0.00               0.00      1,269,020.49
   Operating Expenses Total                                                7,036,565.36         8,335,389.50    1,911,315.79         546,295.13       (1,158,786.78)            0.00                  0.00      6,424,073.71              0.00               0.00      6,424,073.71


OPERATING INCOME/LOSS                                                      (1,845,080.20)       1,562,752.55    1,911,315.79       3,448,766.65       (1,952,249.69)            0.00                  0.00       (348,563.24)             0.00               0.00       (348,563.24)




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                       NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                              4/25/20135:35 PM
                                                                                                                           Inland Empire Utilties Agency                                                                                                              24 of 96
1000: IEUA
                                                                                                                               Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                   For the Fiscal Year Ended
Period: 1 - 16                                                                                                                     June 30, 2011
                                                                       CAFR-Balance      Unadjusted GL Bal                           Working Capital                Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr       Account Description                             2010                 2011          Settlement       Increase          Decrease              ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

NON-OPERATING ACTIVITIES
  Non Operating Revenues
     Interest Revenue
       Interest Rev.-Unrestricted Funds
       480110          Interest Revenue                                   (133,908.06)         (50,580.46)          0.00        83,327.60                0.00               0.00                  0.00        (50,580.46)             0.00               0.00        (50,580.46)
       480210          Interest Income - Inter Fund Temporary Loans        (59,400.00)         (73,500.00)          0.00             0.00          (14,100.00)              0.00                  0.00        (73,500.00)             0.00               0.00        (73,500.00)
       480300          Interest Income - Notes & Agreements                 (4,430.96)          (3,684.63)          0.00           746.33                0.00               0.00                  0.00         (3,684.63)             0.00               0.00         (3,684.63)
       Interest Rev.-Unrestricted Funds Total                             (197,739.02)        (127,765.09)          0.00        84,073.93          (14,100.00)              0.00                  0.00       (127,765.09)             0.00               0.00       (127,765.09)

       Interest Reve. Restricted Fund-Debt
       480840          Interest Income - Bond Proceeds                      (3,964.68)          (1,142.42)          0.00         2,822.26                0.00               0.00                  0.00         (1,142.42)             0.00               0.00         (1,142.42)
       Interest Reve. Restricted Fund-Debt Total                            (3,964.68)          (1,142.42)          0.00         2,822.26                0.00               0.00                  0.00         (1,142.42)             0.00               0.00         (1,142.42)
     Interest Revenue Total                                               (201,703.70)        (128,907.51)          0.00        86,896.19          (14,100.00)              0.00                  0.00       (128,907.51)             0.00               0.00       (128,907.51)

     Property Tax Revenue
       Property Tax Revenue - General
       481004         Current Secured                                         (161.34)             (10.77)          0.00           150.57                   0.00            0.00                  0.00            (10.77)             0.00               0.00             (10.77)
       481009         Collection / Admin Fees - Property and RDA Tax             0.34                0.02           0.00             0.00                  (0.32)           0.00                  0.00              0.02              0.00               0.00               0.02
       Property Tax Revenue - General Total                                   (161.00)             (10.75)          0.00           150.57                  (0.32)           0.00                  0.00            (10.75)             0.00               0.00             (10.75)
     Property Tax Revenue Total                                               (161.00)             (10.75)          0.00           150.57                  (0.32)           0.00                  0.00            (10.75)             0.00               0.00             (10.75)

     Other Non-Operating Revenue
       Lease Revenue
       491000        Lease Revenue                                               0.00                0.00           0.00             0.00                  0.00             0.00                  0.00              0.00              0.00               0.00               0.00
       Lease Revenue Total                                                       0.00                0.00           0.00             0.00                  0.00             0.00                  0.00              0.00              0.00               0.00               0.00

        Miscellaneous Revenue
        499010         Miscellaneous Other Revenue                        (210,311.00)         (71,870.29)          0.00       138,440.71                  0.00             0.00                  0.00        (71,870.29)             0.00               0.00        (71,870.29)
        499910         Beg Bal-Capital/Operation Contingencies                   0.00                0.00           0.00             0.00                  0.00             0.00                  0.00              0.00              0.00               0.00              0.00
        Miscellaneous Revenue Total                                       (210,311.00)         (71,870.29)          0.00       138,440.71                  0.00             0.00                  0.00        (71,870.29)             0.00               0.00        (71,870.29)

       Sale of Plans & Specs
       495100          Sale Plans and Specifications                          (302.50)            (560.00)          0.00             0.00            (257.50)               0.00                  0.00           (560.00)             0.00               0.00           (560.00)
       Sale of Plans & Specs Total                                            (302.50)            (560.00)          0.00             0.00            (257.50)               0.00                  0.00           (560.00)             0.00               0.00           (560.00)
     Other Non-Operating Revenue Total                                    (210,613.50)         (72,430.29)          0.00       138,440.71            (257.50)               0.00                  0.00        (72,430.29)             0.00               0.00        (72,430.29)
   Non Operating Revenues Total                                          (412,478.20)        (201,348.55)           0.00      225,487.47          (14,357.82)               0.00                0.00        (201,348.55)             0.00               0.00       (201,348.55)




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                   NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                          4/25/20135:35 PM
                                                                                                                                Inland Empire Utilties Agency                                                                                                            25 of 96
1000: IEUA
                                                                                                                                    Auditors Trial Balance
Fund(s):         NC: 10500                                                                                                        For the Fiscal Year Ended
Period: 1 - 16                                                                                                                          June 30, 2011
                                                                         CAFR-Balance      Unadjusted GL Bal                              Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr       Account Description                               2010                 2011          Settlement          Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

   Non Operating Expenses
     Interest Expense
       Interest Expense - Bonds
       555010         Interest Expense - Bonds                               338,648.31         318,485.54              0.00              0.00          (20,162.77)            0.00                  0.00        318,485.54              0.00               0.00        318,485.54
       Interest Expense - Bonds Total                                        338,648.31         318,485.54              0.00              0.00          (20,162.77)            0.00                  0.00        318,485.54              0.00               0.00        318,485.54

       Interest Expense - Loans
       555220         Interest Expense - SARI Note                            72,693.00          66,367.00              0.00              0.00           (6,326.00)            0.00                  0.00         66,367.00              0.00               0.00         66,367.00
       Interest Expense - Loans Total                                         72,693.00          66,367.00              0.00              0.00           (6,326.00)            0.00                  0.00         66,367.00              0.00               0.00         66,367.00
     Interest Expense Total                                                  411,341.31         384,852.54              0.00              0.00          (26,488.77)            0.00                  0.00        384,852.54              0.00               0.00        384,852.54

     Contract Services/Special Projects
       Contract Services - Nonoperating
       570002          Contract Services                                           0.00            1,765.10             0.00          1,765.10                  0.00           0.00                  0.00          1,765.10              0.00               0.00          1,765.10
       Contract Services - Nonoperating Total                                      0.00            1,765.10             0.00          1,765.10                  0.00           0.00                  0.00          1,765.10              0.00               0.00          1,765.10

        Contract Services - Special Projects
        570005          Special Projects                                         184.56                0.00             0.00              0.00             (184.56)            0.00                  0.00              0.00              0.00               0.00               0.00
        570005          Special Projects                                       2,858.05                0.00             0.00              0.00           (2,858.05)            0.00                  0.00              0.00              0.00               0.00               0.00
        799995          Project Settlement - AUC to Balance Sheet Acct             0.00                0.00             0.00              0.00                0.00             0.00                  0.00              0.00              0.00               0.00               0.00
        799998          WBS Settlement to CC                                       0.00                0.00             0.00              0.00                0.00             0.00                  0.00              0.00              0.00               0.00               0.00
        799999          WBS Settlement to AUC                                      0.00       (1,949,705.25)   (1,949,705.25)             0.00                0.00             0.00                  0.00              0.00              0.00               0.00               0.00
        Contract Services - Special Projects Total                             3,042.61       (1,949,705.25)   (1,949,705.25)             0.00           (3,042.61)            0.00                  0.00              0.00              0.00               0.00               0.00
     Contract Services/Special Projects Total                                  3,042.61       (1,947,940.15)   (1,949,705.25)         1,765.10           (3,042.61)            0.00                  0.00          1,765.10              0.00               0.00          1,765.10


     Capital Outlay Expenditures
       Capital Outlay Expenditures
       560090          Capital Outlay-Intangibles                                  0.00                0.00             0.00              0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
       Capital Outlay Expenditures Total                                           0.00                0.00             0.00              0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
     Capital Outlay Expenditures Total                                             0.00                0.00             0.00              0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00

     Other Non-Operating Expenses
       Financial Exp-Bond Related Expenses
       550050          Bond Administration Fees                                  266.00             252.00              0.00              0.00              (14.00)            0.00                  0.00            252.00              0.00               0.00            252.00
       Financial Exp-Bond Related Expenses Total                                 266.00             252.00              0.00              0.00              (14.00)            0.00                  0.00            252.00              0.00               0.00            252.00

        Financial Exp-Deferred Costs
        551120         Deferred Finance Amortization                          (6,290.00)          (6,290.00)            0.00              0.00                  0.00           0.00                  0.00         (6,290.00)             0.00               0.00          (6,290.00)
        Financial Exp-Deferred Costs Total                                    (6,290.00)          (6,290.00)            0.00              0.00                  0.00           0.00                  0.00         (6,290.00)             0.00               0.00          (6,290.00)

        Financial Exp-Short Term Debt Related Expenses
        520120          Financial Services                                       233.98             100.00              0.00              0.00            (133.98)             0.00                  0.00            100.00              0.00               0.00            100.00
        Financial Exp-Short Term Debt Related Expenses Total                     233.98             100.00              0.00              0.00            (133.98)             0.00                  0.00            100.00              0.00               0.00            100.00

        Loss on Sale of Assets
           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                      NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                             4/25/20135:35 PM
                                                                                                                       Inland Empire Utilties Agency                                                                                                                26 of 96
1000: IEUA
                                                                                                                           Auditors Trial Balance
Fund(s):         NC: 10500                                                                                               For the Fiscal Year Ended
Period: 1 - 16                                                                                                                 June 30, 2011
                                                              CAFR-Balance       Unadjusted GL Bal                                   Working Capital              Period 14 &/or 15 GL Adjustments                        Period 16-CAFR Presentation Only
        Account Nbr        Account Description                   2010                  2011          Settlement               Increase          Decrease            ADJ Dr.           ADJ Cr.          2011 Revised BAL    CAFR_DR                 CAFR-CR    CAFR-Balance

        580020          Loss on Sale of Asset                            0.00                0.00             0.00                   0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
        Loss on Sale of Assets Total                                     0.00                0.00             0.00                   0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00

        Other Expenses - Nonoperating

       580090        Non Operating - Other Expense                129,866.76            25,039.08             0.00                   0.00        (104,827.68)             0.00                  0.00         25,039.08              0.00               0.00         25,039.08
       Other Expenses - Nonoperating Total                        129,866.76            25,039.08             0.00                   0.00        (104,827.68)             0.00                  0.00         25,039.08              0.00               0.00         25,039.08
     Other Non-Operating Expenses Total                           124,076.74            19,101.08             0.00                   0.00        (104,975.66)             0.00                  0.00         19,101.08              0.00               0.00         19,101.08


   Others
       Interest Expense - Bonds
       555010         Interest Expense - Bonds                           0.00           38,389.46       38,389.46                    0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
       Interest Expense - Bonds Total                                    0.00           38,389.46       38,389.46                    0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
      Total                                                              0.00           38,389.46       38,389.46                    0.00                  0.00           0.00                  0.00              0.00              0.00               0.00               0.00
   Non Operating Expenses Total                                   538,460.66        (1,505,597.07)   (1,911,315.79)              1,765.10        (134,507.04)             0.00                  0.00        405,718.72              0.00               0.00        405,718.72

NON-OPERATING INCOME/LOSS                                         125,982.46        (1,706,945.62)   (1,911,315.79)           227,252.57         (148,864.86)             0.00                  0.00        204,370.17              0.00               0.00        204,370.17

INCOME/LOSS BEFORE CONTRIBUTIONS & TRFS                         (1,719,097.74)        (144,193.07)            0.00        3,676,019.22         (2,101,114.55)             0.00                  0.00       (144,193.07)             0.00               0.00       (144,193.07)


OPERATING TRANSFERS
   Transfers
     Capital Contribution Transfers - In/Out
       Capital Contribution Transfers - Out
       803100          Capital Contribution - Transfers OUT         9,683.00            12,353.00             0.00               2,670.00                  0.00           0.00                  0.00         12,353.00              0.00               0.00         12,353.00
       Capital Contribution Transfers - Out Total                   9,683.00            12,353.00             0.00               2,670.00                  0.00           0.00                  0.00         12,353.00              0.00               0.00         12,353.00
   Transfers Total                                                  9,683.00            12,353.00             0.00               2,670.00                  0.00           0.00                  0.00         12,353.00              0.00               0.00         12,353.00
OPERATING TRANSFERS TOTAL                                           9,683.00            12,353.00             0.00               2,670.00                  0.00           0.00                  0.00         12,353.00              0.00               0.00         12,353.00
GRAND TOTAL                                                              0.00               (0.00)            0.00       14,679,170.56        (14,679,170.56)             0.00                  0.00             (0.00)             0.00               0.00              (0.00)



                                                                                                                      Diff:                                0.00




            C:\Docstoc\Working\pdf\
            08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                NC Fund
            Trial Bal FY1011-105XX (NC)                                                                                                                                                                                                                       4/25/20135:35 PM
                                                                                                       Inland Empire Utilties Agency                                                                                                  27 of 96
1000: IEUA
                                                                                                           Auditors Trial Balance
Fund(s):         NC: 10500                                                                               For the Fiscal Year Ended
Period: 1 - 16                                                                                                 June 30, 2011
                                                       CAFR-Balance   Unadjusted GL Bal                          Working Capital       Period 14 &/or 15 GL Adjustments                      Period 16-CAFR Presentation Only
        Account Nbr       Account Description             2010              2011          Settlement      Increase          Decrease     ADJ Dr.           ADJ Cr.        2011 Revised BAL    CAFR_DR                 CAFR-CR   CAFR-Balance




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                   NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                          4/25/20135:35 PM
                                                                                                       Inland Empire Utilties Agency                                                                                                  28 of 96
1000: IEUA
                                                                                                           Auditors Trial Balance
Fund(s):         NC: 10500                                                                               For the Fiscal Year Ended
Period: 1 - 16                                                                                                 June 30, 2011
                                                       CAFR-Balance   Unadjusted GL Bal                          Working Capital       Period 14 &/or 15 GL Adjustments                      Period 16-CAFR Presentation Only
        Account Nbr       Account Description             2010              2011          Settlement      Increase          Decrease     ADJ Dr.           ADJ Cr.        2011 Revised BAL    CAFR_DR                 CAFR-CR   CAFR-Balance




           C:\Docstoc\Working\pdf\
           08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                   NC Fund
           Trial Bal FY1011-105XX (NC)                                                                                                                                                                                          4/25/20135:35 PM
                                            Inland Empire Utilties Agency               29 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               30 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               31 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               32 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               33 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               34 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               35 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               36 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               37 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               38 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               39 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               40 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               41 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                            Inland Empire Utilties Agency               42 of 96
                                                              Run     9/21/2011
                                                Auditors Trial Balance
                                                              Date
                                                              Date
                                              For the Fiscal Year Ended
                                                    June 30, 2011




C:\Docstoc\Working\pdf\
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                NC Fund
Trial Bal FY1011-105XX (NC)                                                       4/25/20135:35 PM
                                                                                                                                         Inlande Empire Utiliteis Agency                                                                                                                                       Page 43 of 96
                                                                                                                                              Auditors Trial Balance
                                                                                                                                            For the Fiscal Year Ended
                                                                                                                                                  June 30, 2010
           1000: IEUA
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                                   CAFR-Balance       Unadjusted GL Bal                                    Working Capital                    Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                                2009                  2010          Settlement            Increase                 Decrease             ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


           ASSETS
               Current Assets
                 Cash
                     Cash
                     109910      Claim on Pooled Cash                              (3,498,338.27)      (3,628,978.39)             0.00                     0.00               (130,640.12)           0.00                    0.00     (3,628,978.39)             0.00                0.00       (3,628,978.39)
                     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
                     Cash Total                                      .             (3,498,338.27)      (3,628,978.39)             0.00                     0.00               (130,640.12)           0.00                    0.00     (3,628,978.39)             0.00                0.00       (3,628,978.39)
                 Short Term Investments
                     Short Term Investments
                     109920      Claim on Pooled Investments                       14,691,631.08        9,625,993.13              0.00                     0.00              (5,065,637.95)          0.00                    0.00      9,625,993.13              0.00                0.00        9,625,993.13
                     Short Term Investments Total                    .             14,691,631.08        9,625,993.13              0.00                     0.00              (5,065,637.95)          0.00                    0.00      9,625,993.13              0.00                0.00        9,625,993.13
                 Accounts Receivables
                     Accounts Receivables
                     120000      Accounts Receivable - Trade                         1,373,703.39       1,751,608.72              0.00           377,905.33                           0.00           0.00                    0.00      1,751,608.72              0.00                0.00        1,751,608.72
                     120010      Accounts Receivable - Inter Agency                 (1,007,849.61)          36,432.00             0.00         1,044,281.61                           0.00           0.00                    0.00          36,432.00             0.00                0.00            36,432.00
                     120011      Accounts Receivable - Inter Agency Contra           1,030,488.82                0.00             0.00                 0.00                  (1,030,488.82)          0.00                    0.00               0.00             0.00                0.00                 0.00
                     120030      Accounts Receivable - Accrued Receivables             236,390.80         390,191.32              0.00           153,800.52                           0.00           0.00                    0.00        390,191.32              0.00                0.00          390,191.32
                     120090      Allowance for Bad Debts                                      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
                     120200      Notes Receivable - due < 1 yr                           24,537.28          25,283.61             0.00               746.33                           0.00           0.00                    0.00          25,283.61             0.00                0.00            25,283.61
                     120200      Notes Receivable - due < 1 yr                          (24,537.28)        (25,283.61)            0.00                 0.00                        (746.33)          0.00                    0.00         (25,283.61)            0.00                0.00           (25,283.61)
                     Accounts Receivables Total                      .               1,632,733.40       2,178,232.04              0.00         1,576,733.79                  (1,031,235.15)          0.00                    0.00      2,178,232.04              0.00                0.00        2,178,232.04
                 Due(to) from other funds
                     Due(to) from other funds
                     123010      Temporary Loan Due From Other Funds                          0.00                 0.00           0.00                     0.00                       0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                     Due(to) from other funds Total                  .                        0.00                 0.00           0.00                     0.00                       0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                 Interest Receivable
                     Interest Receivable
                     121110      Accrued Interest Receivable                            35,936.01           11,430.80             0.00                 0.00                    (24,505.21)           0.00                    0.00         11,430.80              0.00                0.00           11,430.80
                     121120      Accrued Interest Receivable- Gov't Notes               22,883.33           14,490.46             0.00                 0.00                      (8,392.87)          0.00                    0.00         14,490.46              0.00                0.00           14,490.46
                     121310      Accrued Interest Receivable- Adv to Other Funds             0.00          256,500.00             0.00           256,500.00                           0.00           0.00                    0.00        256,500.00              0.00                0.00          256,500.00
                     Interest Receivable Total                       .                  58,819.34          282,421.26             0.00           256,500.00                    (32,898.08)           0.00                    0.00        282,421.26              0.00                0.00          282,421.26
                 Other Receivables
                     Other Receivables
                     120410      Other Receivables                                    443,926.40           114,313.59             0.00                  0.00                  (329,612.81)           0.00                    0.00        114,313.59              0.00                0.00          114,313.59
                     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
                     120200      Notes Receivable - due < 1 yr                         24,537.28            25,283.61             0.00                746.33                         0.00            0.00                    0.00         25,283.61              0.00                0.00           25,283.61
                     Other Receivables Total                         .                468,463.68           139,597.20             0.00                746.33                  (329,612.81)           0.00                    0.00        139,597.20              0.00                0.00          139,597.20
                 Prepaid Expenses
                     Prepaid Expenses
                     140210      Prepaid Volumetric Fees                              560,589.46           192,386.14             0.00                     0.00               (368,203.32)           0.00                    0.00        192,386.14              0.00                0.00          192,386.14
                     Prepaid Expenses Total                          .                560,589.46           192,386.14             0.00                     0.00               (368,203.32)           0.00                    0.00        192,386.14              0.00                0.00          192,386.14
                 Taxes Receivable
                     Taxes Receivable
                     122010      Property Taxes Receivable                                  0.05                0.94              0.00                 0.89                           0.00           0.00                    0.00              0.94              0.00                0.00                0.94
                     122020      Property Taxes Receivable - RDA                            0.00                0.00              0.00                 0.00                           0.00           0.00                    0.00              0.00              0.00                0.00                0.00
                     Taxes Receivable Total                          .                      0.05                0.94              0.00                 0.89                           0.00           0.00                    0.00              0.94              0.00                0.00                0.94
               Current Assets Total                                .               13,913,898.74        8,789,652.32              0.00         1,833,981.01                  (6,958,227.43)          0.00                    0.00      8,789,652.32              0.00                0.00        8,789,652.32



C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                             Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                                  4/25/2013 5:35 PM
                                                                                                                                           Inlande Empire Utiliteis Agency                                                                                                                                      Page 44 of 96
                                                                                                                                                Auditors Trial Balance
                                                                                                                                              For the Fiscal Year Ended
                                                                                                                                                    June 30, 2010

           1000: IEUA
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                                     CAFR-Balance       Unadjusted GL Bal                                    Working Capital                   Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                                  2009                  2010          Settlement            Increase                 Decrease            ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


           Non-Current Assets
                  Capital Assets
                     Land
                     170100       Land                                                          0.00                 0.00           0.00                     0.00                     0.00            0.00                    0.00                0.00            0.00                0.00                   0.00
                     Land Total                                      .                          0.00                 0.00           0.00                     0.00                     0.00            0.00                    0.00                0.00            0.00                0.00                   0.00
                     Property,plant and Equipment
                     170150       Land Improvements                                       5,005.00            5,005.00              0.00                 0.00                         0.00            0.00                    0.00         5,005.00               0.00                0.00           5,005.00
                     170300       Pipelines                                           9,712,820.94       10,880,370.54              0.00         1,167,549.60                         0.00            0.00                    0.00    10,880,370.54               0.00                0.00      10,880,370.54
                     170400       Plant Structures                                    1,514,257.16        1,514,257.16              0.00                 0.00                         0.00            0.00                    0.00     1,514,257.16               0.00                0.00       1,514,257.16
                     170600       Equipment                                             282,597.14          282,597.14              0.00                 0.00                         0.00            0.00                    0.00       282,597.14               0.00                0.00         282,597.14
                     170800       Low Value Assets                                            0.00                0.00              0.00                 0.00                         0.00            0.00                    0.00             0.00               0.00                0.00               0.00
                     Property,plant and Equipment Total              .               11,514,680.24       12,682,229.84              0.00         1,167,549.60                         0.00            0.00                    0.00    12,682,229.84               0.00                0.00      12,682,229.84
                     Accumulated Depreciation
                     174150       Accumulated Depreciation - Land Improvements             (2,721.34)         (2,990.01)            0.00                     0.00                   (268.67)          0.00                    0.00          (2,990.01)            0.00                0.00            (2,990.01)
                     174300       Accumulated Depreciation - Pipelines                (6,031,599.41)     (6,283,666.02)             0.00                     0.00              (252,066.61)           0.00                    0.00     (6,283,666.02)             0.00                0.00       (6,283,666.02)
                     174400       Accumulated Depreciation - Plant Structures           (725,423.58)       (794,772.27)             0.00                     0.00                (69,348.69)          0.00                    0.00       (794,772.27)             0.00                0.00         (794,772.27)
                     174600       Accumulated Depreciation - Equipment                  (182,674.04)       (201,969.20)             0.00                     0.00                (19,295.16)          0.00                    0.00       (201,969.20)             0.00                0.00         (201,969.20)
                     174800       Accumulated Depreciation - Low Value Assets                   0.00               0.00             0.00                     0.00                      0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                     Accumulated Depreciation Total                  .                (6,942,418.37)     (7,283,397.50)             0.00                     0.00              (340,979.13)           0.00                    0.00     (7,283,397.50)             0.00                0.00       (7,283,397.50)
                     Jobs in progress
                     173300       CWIP - Pipelines                                            0.00          686,737.57              0.00           686,737.57                          0.00           0.00                    0.00       686,737.57               0.00                0.00         686,737.57
                     173900       CWIP - K Cost Reimb. & Contributions in Aid             2,327.44                0.00              0.00                 0.00                     (2,327.44)          0.00                    0.00             0.00               0.00                0.00               0.00
                     173950       CWIP - Do Not Use - See #173850                       439,599.14          439,599.14              0.00                 0.00                          0.00           0.00                    0.00       439,599.14               0.00                0.00         439,599.14
                     173970       CWIP - Do Not Use - See #173870                        34,671.13           34,671.13              0.00                 0.00                          0.00           0.00                    0.00        34,671.13               0.00                0.00          34,671.13
                     173980       CWIP - Conversion Reimb & CIA 1880                          0.00                0.00              0.00                 0.00                          0.00           0.00                    0.00             0.00               0.00                0.00               0.00
                     179000       CWIP - Other Non Construction                       6,384,567.69        7,079,740.45              0.00           695,172.76                          0.00           0.00                    0.00     7,079,740.45               0.00                0.00       7,079,740.45
                     Jobs in progress Total                          .                6,861,165.40        8,240,748.29              0.00         1,381,910.33                    (2,327.44)           0.00                    0.00     8,240,748.29               0.00                0.00       8,240,748.29
                  Capital Assets Total                               .               11,433,427.27       13,639,580.63              0.00         2,549,459.93                  (343,306.57)           0.00                    0.00    13,639,580.63               0.00                0.00      13,639,580.63
                  Other Assets
                     Intangible Assets
                     175210      Intangibles - Capacity Agreements                   38,256,097.38       39,344,951.38              0.00         1,088,854.00                         0.00            0.00                    0.00    39,344,951.38               0.00                0.00      39,344,951.38
                     175410      Intangibles - Master Planning                           47,553.28           47,553.28              0.00                 0.00                         0.00            0.00                    0.00        47,553.28               0.00                0.00          47,553.28
                     Intangible Assets Total                        .                38,303,650.66       39,392,504.66              0.00         1,088,854.00                         0.00            0.00                    0.00    39,392,504.66               0.00                0.00      39,392,504.66
                     Accumulated Amortization
                     179210      Accum Amortization - Intang - Capacity Agreements   (13,583,977.18)    (14,446,973.36)             0.00                     0.00              (862,996.18)           0.00                    0.00   (14,446,973.36)              0.00                0.00      (14,446,973.36)
                     179410      Accum Amortization - Intang - Master Planning            (38,518.14)        (39,469.21)            0.00                     0.00                  (951.07)           0.00                    0.00        (39,469.21)             0.00                0.00           (39,469.21)
                     Accumulated Amortization Total                 .                (13,622,495.32)    (14,486,442.57)             0.00                     0.00              (863,947.25)           0.00                    0.00   (14,486,442.57)              0.00                0.00      (14,486,442.57)
                     Advances (to) from Other Funds
                     182010      Advances Due from Other Funds                         9,000,000.00      15,000,000.00              0.00         6,000,000.00                         0.00            0.00                    0.00    15,000,000.00               0.00                0.00      15,000,000.00
                     Advances (to) from Other Funds Total           .                  9,000,000.00      15,000,000.00              0.00         6,000,000.00                         0.00            0.00                    0.00    15,000,000.00               0.00                0.00      15,000,000.00
                     Long term Receivables
                     181010      Long Term Receivable - Customer Note > 1 year          134,345.83           109,062.22             0.00                     0.00               (25,283.61)           0.00                    0.00        109,062.22              0.00                0.00          109,062.22
                     Long term Receivables Total                    .                   134,345.83           109,062.22             0.00                     0.00               (25,283.61)           0.00                    0.00        109,062.22              0.00                0.00          109,062.22
                     Deferred Costs
                     189050      Deferred Costs - Bond Financing                         90,494.52           86,538.90              0.00                 0.00                     (3,955.62)          0.00                    0.00        86,538.90               0.00                0.00          86,538.90
                     Deferred Costs Total                           .                    90,494.52           86,538.90              0.00                 0.00                    (3,955.62)           0.00                    0.00        86,538.90               0.00                0.00          86,538.90
                  Other Assets Total                                .                33,905,995.69       40,101,663.21              0.00         7,088,854.00                  (893,186.48)           0.00                    0.00    40,101,663.21               0.00                0.00      40,101,663.21




C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                              Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                                   4/25/2013 5:35 PM
                                                                                                                                            Inlande Empire Utiliteis Agency                                                                                                                                        Page 45 of 96
                                                                                                                                                 Auditors Trial Balance
                                                                                                                                               For the Fiscal Year Ended
                                                                                                                                                     June 30, 2010

           1000: IEUA
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                                       CAFR-Balance      Unadjusted GL Bal                                    Working Capital                     Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                                    2009                 2010          Settlement            Increase                 Decrease              ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


                  Restricted Assets
                     Assets held w/trustee/fiscal agent
                     156011      Bonds-Improvement Proceeds Const Fund-2008A                    0.00                0.00             0.00                     0.00                        0.00           0.00                    0.00              0.00              0.00                0.00                0.00
                     156012      Bonds-Replacement Proceeds Const Fund-2008A            1,932,856.94           54,438.80             0.00                     0.00              (1,878,418.14)           0.00                    0.00         54,438.80              0.00                0.00           54,438.80
                     156015      Bonds-Commercial Paper Escrow - 2008A Bonds                    0.00                0.00             0.00                     0.00                        0.00           0.00                    0.00              0.00              0.00                0.00                0.00
                     156016      Bonds-Bond Payment Fund - 2008A                                0.00                0.00             0.00                     0.00                        0.00           0.00                    0.00              0.00              0.00                0.00                0.00
                     156020      Bonds-Cost of Issuance (COI)                               4,422.41                0.00             0.00                     0.00                   (4,422.41)          0.00                    0.00              0.00              0.00                0.00                0.00
                     156030      Bonds-Principal & Interest- Payment Fund                       5.50                0.00             0.00                     0.00                       (5.50)          0.00                    0.00              0.00              0.00                0.00                0.00
                     156040      Bonds-Debt Service Interest                                    0.00                0.00             0.00                     0.00                        0.00           0.00                    0.00              0.00              0.00                0.00                0.00
                     156065      Bonds-Debt Service Capitalized Interest                   72,807.74           37,323.11             0.00                     0.00                  (35,484.63)          0.00                    0.00         37,323.11              0.00                0.00           37,323.11
                     157010      Escrow Deposits Iin lieu of Retention                     56,432.85                0.00             0.00                     0.00                  (56,432.85)          0.00                    0.00              0.00              0.00                0.00                0.00
                     Assets held w/trustee/fiscal agent Total         .                 2,066,525.44           91,761.91             0.00                     0.00              (1,974,763.53)           0.00                    0.00         91,761.91              0.00                0.00           91,761.91
                  Restricted Assets Total                             .                 2,066,525.44           91,761.91             0.00                     0.00              (1,974,763.53)           0.00                    0.00         91,761.91              0.00                0.00           91,761.91
               Non-Current Assets Total                           .                    47,405,948.40      53,833,005.75              0.00         9,638,313.93                  (3,211,256.58)           0.00                    0.00    53,833,005.75               0.00                0.00      53,833,005.75
           ASSETS TOTAL                                           .                    61,319,847.14      62,622,658.07              0.00        11,472,294.94             (10,169,484.01)               0.00                    0.00    62,622,658.07               0.00                0.00      62,622,658.07

           LIABILITIES &NET ASSETS(AGENCY EQUITY)
               Liabilities
                  Current Liabilities
                     Accounts Payable
                     200000        Accounts Payable - Trade                              (177,435.39)       (315,063.02)             0.00                 0.00                   (137,627.63)            0.00                    0.00       (315,063.02)             0.00                0.00         (315,063.02)
                     200010        Accounts Payable - Inter Agency                         (35,645.24)              0.00             0.00            35,645.24                          0.00             0.00                    0.00               0.00             0.00                0.00                 0.00
                     200030        Accounts Payable - Employees                                  0.00               0.00             0.00                 0.00                          0.00             0.00                    0.00               0.00             0.00                0.00                 0.00
                     200099        Accounts Payable - Trade Conversion                      (4,040.46)              0.00             0.00             4,040.46                          0.00             0.00                    0.00               0.00             0.00                0.00                 0.00
                     200900        Accounts Payable - GR/IR Clearing - Vendor              (15,380.60)      (698,576.46)             0.00                 0.00                   (683,195.86)            0.00                    0.00       (698,576.46)             0.00                0.00         (698,576.46)
                     200920        Accounts Payable - Net Discount Clearing                      0.00               0.00             0.00                 0.00                          0.00             0.00                    0.00               0.00             0.00                0.00                 0.00
                     201010        Accrued Expenses - O&M - To Be Reversed                 (94,517.91)        (15,498.24)            0.00            79,019.67                          0.00             0.00                    0.00         (15,498.24)            0.00                0.00           (15,498.24)
                     201020        Accrued Expenses - WIP - To Be Reversed                 (38,564.94)        (18,775.69)            0.00            19,789.25                          0.00             0.00                    0.00         (18,775.69)            0.00                0.00           (18,775.69)
                     201030        Accrued Expenses - O&M -YE - Not Reversed               (42,868.10)        (42,868.10)            0.00                 0.00                          0.00             0.00                    0.00         (42,868.10)            0.00                0.00           (42,868.10)
                     201040        Accrued Expenses - WIP - YE - Not Reversed                    0.00               0.00             0.00                 0.00                          0.00             0.00                    0.00               0.00             0.00                0.00                 0.00
                     Accounts Payable Total                              .               (408,452.64)     (1,090,781.51)             0.00           138,494.62                   (820,823.49)            0.00                    0.00     (1,090,781.51)             0.00                0.00       (1,090,781.51)
                     Accrued Liabilities
                     202120        Advances for Reimbursable Construction                  (11,905.29)        (25,543.89)            0.00                 0.00                     (13,638.60)           0.00                    0.00         (25,543.89)            0.00                0.00           (25,543.89)
                     202129        Advances for Reimbursable Construction Conversion             0.00               0.00             0.00                 0.00                           0.00            0.00                    0.00               0.00             0.00                0.00                 0.00
                     202210        Sales Use Tax - CA                                            0.00             (20.81)            0.00                 0.00                         (20.81)           0.00                    0.00             (20.81)            0.00                0.00               (20.81)
                     202500        Accruals - Inter Agency                                       0.00               0.00             0.00                 0.00                           0.00            0.00                    0.00               0.00             0.00                0.00                 0.00
                     202900        Other Accrued Liabilities                           (2,331,984.42)     (1,610,894.31)             0.00           721,090.11                           0.00            0.00                    0.00     (1,610,894.31)             0.00                0.00       (1,610,894.31)
                     Accrued Liabilities Total                           .             (2,343,889.71)     (1,636,459.01)             0.00           721,090.11                     (13,659.41)           0.00                    0.00     (1,636,459.01)             0.00                0.00       (1,636,459.01)
                     Interest Payable
                     230010        Interest Payable - Bonds                                (60,104.16)        (59,479.16)            0.00                625.00                          0.00            0.00                    0.00        (59,479.16)             0.00                0.00          (59,479.16)
                     Interest Payable Total                              .                 (60,104.16)        (59,479.16)            0.00                625.00                          0.00            0.00                    0.00        (59,479.16)             0.00                0.00          (59,479.16)
                     Notes Payable, due within one year
                     222020        Current Principal - Notes - Pipeline Capacity         (105,431.50)        (111,757.50)            0.00                     0.00                  (6,326.00)           0.00                    0.00       (111,757.50)             0.00                0.00         (111,757.50)
                     Notes Payable, due within one year Total            .               (105,431.50)        (111,757.50)            0.00                     0.00                  (6,326.00)           0.00                    0.00       (111,757.50)             0.00                0.00         (111,757.50)
                     Retentions-Deposits & Escrow
                     240131        Vendor Escrow/Deposits In Lieu Of Retention (N/C)       (56,432.85)                0.00           0.00             56,432.85                          0.00            0.00                    0.00                0.00            0.00                0.00                   0.00
                     Retentions-Deposits & Escrow Total                  .                 (56,432.85)                0.00           0.00             56,432.85                          0.00            0.00                    0.00                0.00            0.00                0.00                   0.00



C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                                 Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                                      4/25/2013 5:35 PM
                                                                                                                                    Inlande Empire Utiliteis Agency                                                                                                                                         Page 46 of 96
                                                                                                                                         Auditors Trial Balance
                                                                                                                                       For the Fiscal Year Ended
                                                                                                                                             June 30, 2010




           1000: IEUA
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                              CAFR-Balance       Unadjusted GL Bal                                    Working Capital                      Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                           2009                  2010          Settlement            Increase                 Decrease               ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


                     Retentions-Payable
                     240110        Vendor Retentions                             (184,860.27)         (53,069.10)            0.00           131,791.17                          0.00              0.00                    0.00         (53,069.10)            0.00                0.00           (53,069.10)
                     240150        Vendor Retention - Stop Notice Pay              (41,918.40)        (41,918.40)            0.00                 0.00                          0.00              0.00                    0.00         (41,918.40)            0.00                0.00           (41,918.40)
                     Retentions-Payable Total                         .          (226,778.67)        (94,987.50)             0.00           131,791.17                          0.00              0.00                    0.00        (94,987.50)             0.00                0.00          (94,987.50)
                  Current Liabilities Total                           .        (3,201,089.53)     (2,993,464.68)             0.00         1,048,433.75                   (840,808.90)             0.00                    0.00     (2,993,464.68)             0.00                0.00       (2,993,464.68)
                  Noncurrent liabilities
                     Long term Debt, due in more than one year
                     260010      Bond Principal                                (7,212,500.00)     (7,137,500.00)             0.00             75,000.00                          0.00             0.00                    0.00     (7,137,500.00)             0.00                0.00       (7,137,500.00)
                     260020      Bond Issue Premium                              (280,521.21)       (268,299.75)             0.00             12,221.46                          0.00             0.00                    0.00       (268,299.75)             0.00                0.00         (268,299.75)
                     Long term Debt, due in more than one year Total.          (7,493,021.21)     (7,405,799.75)             0.00             87,221.46                          0.00             0.00                    0.00     (7,405,799.75)             0.00                0.00       (7,405,799.75)
                     Notes Payable, due in more than one year
                     261040      SARI Pipeline Capacity                        (1,516,449.00)     (1,331,998.50)             0.00           184,450.50                          0.00              0.00                    0.00     (1,331,998.50)             0.00                0.00       (1,331,998.50)
                     261050      SARI Unamortized Discount                        391,434.67         318,741.67              0.00                 0.00                    (72,693.00)             0.00                    0.00        318,741.67              0.00                0.00          318,741.67
                     Notes Payable, due in more than one year Total .          (1,125,014.33)     (1,013,256.83)             0.00           184,450.50                    (72,693.00)             0.00                    0.00     (1,013,256.83)             0.00                0.00       (1,013,256.83)
                  Noncurrent liabilities Total                      .          (8,618,035.54)     (8,419,056.58)             0.00           271,671.96                    (72,693.00)             0.00                    0.00     (8,419,056.58)             0.00                0.00       (8,419,056.58)
               Liabilities Total                                    .         (11,819,125.07)    (11,412,521.26)             0.00         1,320,105.71                   (913,501.90)             0.00                    0.00   (11,412,521.26)              0.00                0.00      (11,412,521.26)
               Net Assets(Agency Equity)
                 Net Assets
                    Capital Reserves
                    332010      Reserve for Capital - New Plant                (1,932,857.00)     (1,932,857.00)             0.00                     0.00                       0.00    1,878,418.20                     0.00        (54,438.80)             0.00                0.00          (54,438.80)
                    Capital Reserves Total                          .          (1,932,857.00)     (1,932,857.00)             0.00                     0.00                       0.00    1,878,418.20                     0.00        (54,438.80)             0.00                0.00          (54,438.80)
                    Debt Service Reserves
                    333010      Reserve for Debt Service - Bond Requirement    (1,806,684.00)     (1,806,684.00)             0.00                     0.00                       0.00           0.00             (137,196.00)      (1,943,880.00)             0.00                0.00       (1,943,880.00)
                    333020      Reserve for Debt Service - Other                   (77,236.00)        (77,236.00)            0.00                     0.00                       0.00      39,912.89                    0.00           (37,323.11)            0.00                0.00           (37,323.11)
                    Debt Service Reserves Total                     .          (1,883,920.00)     (1,883,920.00)             0.00                     0.00                       0.00      39,912.89             (137,196.00)      (1,981,203.11)             0.00                0.00       (1,981,203.11)
                    Fund Transfers In/Out
                    381000      Fund Transfers - OUT                           15,575,558.71      15,589,942.71              0.00             14,384.00                          0.00             0.00                    0.00     15,589,942.71              0.00                0.00       15,589,942.71
                    382000      Fund Transfers - IN                           (14,308,466.30)    (14,308,466.30)             0.00                  0.00                          0.00             0.00                    0.00    (14,308,466.30)             0.00                0.00      (14,308,466.30)
                    Fund Transfers In/Out Total                     .           1,267,092.41       1,281,476.41              0.00             14,384.00                          0.00             0.00                    0.00      1,281,476.41              0.00                0.00        1,281,476.41
                    Operating/Capital Contingencies
                    331020      Reserve for Operating/Capital Contingency     (29,323,973.00)    (29,323,973.00)             0.00                 0.00                           0.00             0.00           (745,294.00)    (30,069,267.00)              0.00                0.00      (30,069,267.00)
                    331030      Reserve for Encumbrances                         (793,790.48)         (28,500.30)            0.00           765,290.18                           0.00             0.00                  0.00          (28,500.30)             0.00                0.00           (28,500.30)
                    Operating/Capital Contingencies Total           .         (30,117,763.48)    (29,352,473.30)             0.00           765,290.18                           0.00             0.00           (745,294.00)    (30,097,767.30)              0.00                0.00      (30,097,767.30)
                    Unreserved Net Assets
                    320010      Unreserved Net Assets                         (15,261,000.24)    (17,612,948.18)             0.00                 0.00                  (2,351,947.94)           0.00          (1,035,841.09)    (18,648,789.27)              0.00                0.00      (18,648,789.27)
                    399999      GL Balanced Conversion Account                          (0.01)             0.00              0.00                 0.01                           0.00            0.00                   0.00               0.00               0.00                0.00                0.00
                    Unreserved Net Assets Total                     .         (15,261,000.25)    (17,612,948.18)             0.00                 0.01                  (2,351,947.94)           0.00          (1,035,841.09)    (18,648,789.27)              0.00                0.00      (18,648,789.27)
               Net Assets(Agency Equity) Total                    .           (47,928,448.32)    (49,500,722.07)             0.00           779,674.19                  (2,351,947.94)   1,918,331.09          (1,918,331.09)    (49,500,722.07)              0.00                0.00      (49,500,722.07)
           LIABILITIES &NET ASSETS(AGENCY EQUITY) TOTAL             .         (59,747,573.39)    (60,913,243.33)             0.00         2,099,779.90                  (3,265,449.84)   1,918,331.09          (1,918,331.09)    (60,913,243.33)              0.00                0.00      (60,913,243.33)
           CHANGE IN NET ASSETS                                     .           1,572,273.75       1,709,414.74              0.00        13,572,074.84              (13,434,933.85)      1,918,331.09          (1,918,331.09)       1,709,414.74              0.00                0.00        1,709,414.74




C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                          Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                               4/25/2013 5:35 PM
                                                                                                                                        Inlande Empire Utiliteis Agency                                                                                                                                       Page 47 of 96
                                                                                                                                             Auditors Trial Balance
                                                                                                                                           For the Fiscal Year Ended
           1000: IEUA                                                                                                                            June 30, 2010
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                                   CAFR-Balance      Unadjusted GL Bal                                    Working Capital                    Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                                2009                 2010          Settlement            Increase                 Decrease             ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


           OPERATING ACTIVITIES
               Operating Revenues
                  Service Charges
                    Capacity Fees
                    403010       Capacity Fees - Monthly                           (1,662,641.24)     (1,743,412.83)             0.00                  0.00                    (80,771.59)          0.00                    0.00     (1,743,412.83)             0.00                0.00       (1,743,412.83)
                    403020       CIP - Capacity Pipeline Maintenance                 (437,920.00)       (573,565.00)             0.00                  0.00                  (135,645.00)           0.00                    0.00       (573,565.00)             0.00                0.00         (573,565.00)
                    403040       Capacity Cancellation Fees                             (8,888.00)             0.00              0.00              8,888.00                          0.00           0.00                    0.00              0.00              0.00                0.00                0.00
                    403130       Connection Development Fees                           (96,186.00)      (197,840.00)             0.00                  0.00                  (101,654.00)           0.00                    0.00       (197,840.00)             0.00                0.00         (197,840.00)
                    Capacity Fees Total                          .                 (2,205,635.24)     (2,514,817.83)             0.00              8,888.00                  (318,070.59)           0.00                    0.00     (2,514,817.83)             0.00                0.00       (2,514,817.83)
                    Excess Strength Fees
                    402010       Excess Use, BOD/COD/TSS Fees                        (688,912.65)       (959,479.84)             0.00                 0.00                   (270,567.19)           0.00                    0.00       (959,479.84)             0.00                0.00         (959,479.84)
                    402012       Truckers-Excess BOD/COD Fees                        (193,323.57)         (81,329.69)            0.00           111,993.88                          0.00            0.00                    0.00         (81,329.69)            0.00                0.00           (81,329.69)
                    402022       Truckers-Excess TSS Fees                              (43,775.43)        (27,379.89)            0.00            16,395.54                          0.00            0.00                    0.00         (27,379.89)            0.00                0.00           (27,379.89)
                    Excess Strength Fees Total                   .                   (926,011.65)     (1,068,189.42)             0.00           128,389.42                   (270,567.19)           0.00                    0.00     (1,068,189.42)             0.00                0.00       (1,068,189.42)
                    Non Compliance Fees
                    409810       Non Compliance Costs                                  (28,989.39)                0.00           0.00             28,989.39                          0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                    Non Compliance Fees Total                    .                     (28,989.39)                0.00           0.00             28,989.39                          0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                    Nonreclaimable Surcharges
                    409210       NRW Administrative Fee-Capacity                     (490,842.30)       (642,168.74)             0.00                     0.00               (151,326.44)           0.00                    0.00       (642,168.74)             0.00                0.00         (642,168.74)
                    409220       NRW Administrative Fee-Volumetric                   (608,124.77)       (818,984.04)             0.00                     0.00               (210,859.27)           0.00                    0.00       (818,984.04)             0.00                0.00         (818,984.04)
                    409230       NRW Administrative Fee-Strength                     (370,404.66)       (519,985.45)             0.00                     0.00               (149,580.79)           0.00                    0.00       (519,985.45)             0.00                0.00         (519,985.45)
                    Nonreclaimable Surcharges Total              .                 (1,469,371.73)     (1,981,138.23)             0.00                     0.00               (511,766.50)           0.00                    0.00     (1,981,138.23)             0.00                0.00       (1,981,138.23)
                    Other User Charges
                    409910       Other User Charges                                     (1,616.31)                0.00           0.00              1,616.31                          0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                    Other User Charges Total                     .                      (1,616.31)                0.00           0.00              1,616.31                          0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                    Permits & Registration Fees
                    409340       NRW Capacity Right Application & Option Convert     (450,000.00)        (600,000.00)            0.00                     0.00               (150,000.00)           0.00                    0.00       (600,000.00)             0.00                0.00         (600,000.00)
                    409370       Waster Permit & Trucker Registration Fees             (11,210.00)         (19,305.00)           0.00                     0.00                  (8,095.00)          0.00                    0.00         (19,305.00)            0.00                0.00           (19,305.00)
                    Permits & Registration Fees Total            .                   (461,210.00)        (619,305.00)            0.00                     0.00               (158,095.00)           0.00                    0.00       (619,305.00)             0.00                0.00         (619,305.00)
                    Trucked Waste
                    406100       Trucked Waste Fees                                  (742,042.84)        (562,390.94)            0.00           179,651.90                           0.00           0.00                    0.00       (562,390.94)             0.00                0.00         (562,390.94)
                    Trucked Waste Total                          .                   (742,042.84)        (562,390.94)            0.00           179,651.90                           0.00           0.00                    0.00       (562,390.94)             0.00                0.00         (562,390.94)
                    Volumetric Fees
                    401010       Volumetric Fees                                   (2,380,798.78)     (2,135,804.14)             0.00           244,994.64                           0.00           0.00                    0.00     (2,135,804.14)             0.00                0.00       (2,135,804.14)
                    Volumetric Fees Total                        .                 (2,380,798.78)     (2,135,804.14)             0.00           244,994.64                           0.00           0.00                    0.00     (2,135,804.14)             0.00                0.00       (2,135,804.14)
                  Service Charges Total                          .                 (8,215,675.94)     (8,881,645.56)             0.00           592,529.66                  (1,258,499.28)          0.00                    0.00     (8,881,645.56)             0.00                0.00       (8,881,645.56)
               Operating Revenues Total                        .                   (8,215,675.94)     (8,881,645.56)             0.00           592,529.66                  (1,258,499.28)          0.00                    0.00     (8,881,645.56)             0.00                0.00       (8,881,645.56)

               Operating Expenses
                  Administration & General Expense
                    Administrative Expense
                    511220       Travel Costs - Mileage Reimbursement                        0.00              234.55         234.55                    0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    511230       Travel Costs - Transportation                               0.00                0.00           0.00                    0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    511250       Travel Costs - Lodging                                      0.00                0.00           0.00                    0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    512010       Office Supplies-General                                     0.00               34.76          34.76                    0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    512110       Supplies - General                                     10,125.39            8,263.99           0.00                    0.00                    (1,861.40)          0.00                    0.00           8,263.99             0.00                0.00             8,263.99
                    512170       Operations & Maintenance Supplies                          16.76                0.00           0.00                    0.00                       (16.76)          0.00                    0.00               0.00             0.00                0.00                 0.00
                    512170       Operations & Maintenance Supplies                         (16.76)               0.00           0.00                   16.76                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    512350       Postage and Delivery Charges                                0.00              714.78         714.78                    0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    512660       """Equipment - Small Tools/Equip.< $2,000               1,276.42              941.85           0.00                    0.00                      (334.57)          0.00                    0.00             941.85             0.00                0.00               941.85
                    512660       """Equipment - Small Tools/Equip.< $2,000              (1,276.42)            (941.85)          0.00                  334.57                         0.00           0.00                    0.00            (941.85)            0.00                0.00              (941.85)
                    514210       Registration, Title and Permit Fees                         0.00                0.00           0.00                    0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    519310       Permits and Licenses                                        0.00              385.00         385.00                    0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00

C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                            Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                                 4/25/2013 5:35 PM
                                                                                                                                           Inlande Empire Utiliteis Agency                                                                                                                                     Page 48 of 96
                                                                                                                                                Auditors Trial Balance
                                                                                                                                              For the Fiscal Year Ended
           1000: IEUA                                                                                                                               June 30, 2010
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                                    CAFR-Balance      Unadjusted GL Bal                                      Working Capital                  Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                                 2009                 2010           Settlement             Increase                 Decrease           ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


                    519310       Permits and Licenses                                         0.00             (385.00)         (385.00)                 0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    520210       Legal Fees - General/Labor Relations                     1,096.50            3,225.00             0.00              2,128.50                         0.00           0.00                    0.00           3,225.00             0.00                0.00             3,225.00
                    520230       Legal Fees - Litigation                                      0.00            1,253.00             0.00              1,253.00                         0.00           0.00                    0.00           1,253.00             0.00                0.00             1,253.00
                    520920       Professional Services - Engineering                          0.00           21,122.50        21,122.50                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    520980       Professional Services - Other                                0.00           75,815.22        75,815.22                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    521010       Contract Labor                                               0.00         790,706.18        790,706.18                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    521080       Other Contractual Services                                   0.00           22,069.00        22,069.00                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    521110       Outside Services - Landscaping/Weed/Pest Control         4,868.07            6,216.32             0.00              1,348.25                         0.00           0.00                    0.00           6,216.32             0.00                0.00             6,216.32
                    521310       Graphic Services                                             0.00            1,095.58         1,095.58                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    540410       Wastewater Permit Review Fees                           51,571.57           78,749.05             0.00             27,177.48                         0.00           0.00                    0.00          78,749.05             0.00                0.00            78,749.05
                    540410       Wastewater Permit Review Fees                          (51,571.57)         (78,749.05)            0.00                  0.00                  (27,177.48)           0.00                    0.00         (78,749.05)            0.00                0.00           (78,749.05)
                    545320       Telephone                                                  878.28                0.00             0.00                  0.00                      (878.28)          0.00                    0.00               0.00             0.00                0.00                 0.00
                    547520       Land/Easements/Right of Way                                  0.00       1,088,854.00      1,088,854.00                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    701001       Direct Labor Chargeout                                193,580.05          397,485.04        117,606.04             86,298.95                         0.00           0.00                    0.00        279,879.00              0.00                0.00          279,879.00
                    701002       Direct Labor Settlement Statistical                          0.00                0.00             0.00                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    702002       Burden Settlement Statistical                                0.00                0.00             0.00                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    702004       Burden-Chargeout                                      114,995.64          244,361.11         72,073.60             57,291.87                         0.00           0.00                    0.00        172,287.51              0.00                0.00          172,287.51
                    703002       Overhead Settlement Statistical                              0.00                0.00             0.00                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    703004       Overhead-Chargeout                                      45,996.03         104,263.15         24,831.33             33,435.79                         0.00           0.00                    0.00          79,431.82             0.00                0.00            79,431.82
                    710013       Program Services Allocation (prior acct#710003)       370,338.79          583,836.43              0.00            213,497.64                         0.00           0.00                    0.00        583,836.43              0.00                0.00          583,836.43
                    710023       Overhead Allocation (prior acct#710003)                 12,177.65            3,804.76             0.00                  0.00                    (8,372.89)          0.00                    0.00           3,804.76             0.00                0.00             3,804.76
                    720103       Audit Fees - Allocation                                  3,167.92            2,599.54             0.00                  0.00                      (568.38)          0.00                    0.00           2,599.54             0.00                0.00             2,599.54
                    720203       Administrative Expense Allocation                     107,911.46            69,704.55             0.00                  0.00                  (38,206.91)           0.00                    0.00          69,704.55             0.00                0.00            69,704.55
                    720303       Legal Fees Allocation                                   18,845.39           61,761.00             0.00             42,915.61                         0.00           0.00                    0.00          61,761.00             0.00                0.00            61,761.00
                    720403       Financial Svc's Fees Allocation                          1,047.05              871.14             0.00                  0.00                      (175.91)          0.00                    0.00             871.14             0.00                0.00               871.14
                    740203       Casualty Insurance Allocation                            3,390.81                0.00             0.00                  0.00                    (3,390.81)          0.00                    0.00               0.00             0.00                0.00                 0.00
                    740403       Other Insurance Allocation                                 369.32                0.00             0.00                  0.00                      (369.32)          0.00                    0.00               0.00             0.00                0.00                 0.00
                    750203       Maintenance Expense Allocation                             155.68              530.34             0.00                374.66                         0.00           0.00                    0.00             530.34             0.00                0.00               530.34
                    750203       Maintenance Expense Allocation                            (155.68)            (530.34)            0.00                  0.00                      (374.66)          0.00                    0.00            (530.34)            0.00                0.00              (530.34)
                    760002       Materials Settlement Statistical                             0.00                0.00             0.00                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    799995       Project Settlement - AUC to Balance Sheet Acct               0.00             (461.40)         (461.40)                 0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    799997       Project Settlement - Conversion                              0.00                0.00             0.00                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    799998       WBS Settlement to CC                                         0.00                0.00          (184.56)               184.56                         0.00           0.00                    0.00             184.56             0.00                0.00               184.56
                    799999       WBS Settlement to AUC                                        0.00      (3,638,844.54)    (3,638,844.54)                 0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    799995       Project Settlement - AUC to Balance Sheet Acct               0.00              461.40           461.40                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    799997       Project Settlement - Conversion                              0.00                0.00             0.00                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    799998       WBS Settlement to CC                                         0.00                0.00           184.56                  0.00                      (184.56)          0.00                    0.00            (184.56)            0.00                0.00              (184.56)
                    799999       WBS Settlement to AUC                                        0.00       3,638,844.54      3,638,844.54                  0.00                         0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                    Administrative Expense Total                  .                    888,788.35        3,488,291.60      2,215,157.54            466,257.64                  (81,911.93)           0.00                    0.00      1,273,134.06              0.00                0.00        1,273,134.06
                    Employment Expense
                    505010       Pay for Temporary Services                                  0.00               0.00              0.00                   0.00                        0.00            0.00                    0.00              0.00              0.00                0.00                0.00
                    Employment Expense Total                      .                          0.00               0.00              0.00                   0.00                        0.00            0.00                    0.00              0.00              0.00                0.00                0.00
                  Administration & General Expense Total          .                    888,788.35       3,488,291.60      2,215,157.54             466,257.64                  (81,911.93)           0.00                    0.00      1,273,134.06              0.00                0.00        1,273,134.06

                  Wastewater Collection

                    512110         Supplies - General                                     3,932.39           5,229.09           561.83                  734.87                       0.00            0.00                    0.00          4,667.26              0.00                0.00            4,667.26
                    512160         Laboratory Supplies                                       (3.53)              0.00             0.00                    3.53                       0.00            0.00                    0.00              0.00              0.00                0.00                0.00
                    512170         Operations & Maintenance Supplies                     19,932.51          35,436.84         5,398.72               10,105.61                       0.00            0.00                    0.00         30,038.12              0.00                0.00           30,038.12
                    512170         Operations & Maintenance Supplies                         16.76               0.00             0.00                    0.00                     (16.76)           0.00                    0.00              0.00              0.00                0.00                0.00
                    512450         Fleet Parts & Supplies                                    16.52             182.01             0.00                  165.49                       0.00            0.00                    0.00            182.01              0.00                0.00              182.01
                    512660         """Equipment - Small Tools/Equip.< $2,000              2,823.30          16,239.42        13,507.34                    0.00                     (91.22)           0.00                    0.00          2,732.08              0.00                0.00            2,732.08
                    512660         """Equipment - Small Tools/Equip.< $2,000              1,276.42             941.85             0.00                    0.00                    (334.57)           0.00                    0.00            941.85              0.00                0.00              941.85
                    512710         Equipment Maintenance Supplies                             0.00              68.46             0.00                   68.46                       0.00            0.00                    0.00             68.46              0.00                0.00               68.46

C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                             Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                                  4/25/2013 5:35 PM
                                                                                                                                         Inlande Empire Utiliteis Agency                                                                                                                                        Page 49 of 96
                                                                                                                                              Auditors Trial Balance
                                                                                                                                            For the Fiscal Year Ended
                                                                                                                                                  June 30, 2010


           1000: IEUA
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                                    CAFR-Balance      Unadjusted GL Bal                                    Working Capital                     Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                                 2009                 2010          Settlement            Increase                 Decrease              ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


                   512730      Equipment Rental (Non Lease)                                   0.00               0.00            0.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   512910      Other Materials & Supplies                                     0.00            (181.97)        (181.97)                 0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   519310      Permits and Licenses                                     17,024.15            1,401.01            0.00                  0.00                      (15,623.14)          0.00                    0.00           1,401.01             0.00                0.00             1,401.01
                   519310      Permits and Licenses                                           0.00             385.00          385.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   521010      Contract Labor                                           42,027.60            3,737.00            0.00                  0.00                      (38,290.60)          0.00                    0.00           3,737.00             0.00                0.00             3,737.00
                   521050      Contract Materials                                         1,942.38           7,866.60            0.00              5,924.22                            0.00           0.00                    0.00           7,866.60             0.00                0.00             7,866.60
                   521080      Other Contractual Services                                    99.72          61,501.68       61,501.68                  0.00                          (99.72)          0.00                    0.00               0.00             0.00                0.00                 0.00
                   521110      Outside Services - Landscaping/Weed/Pest Control           4,868.07           6,216.32            0.00              1,348.25                            0.00           0.00                    0.00           6,216.32             0.00                0.00             6,216.32
                   521110      Outside Services - Landscaping/Weed/Pest Control          (4,868.07)         (6,216.32)           0.00                  0.00                       (1,348.25)          0.00                    0.00          (6,216.32)            0.00                0.00            (6,216.32)
                   521220      Laboratory Services - Outside                              9,747.00          10,136.00        1,147.50                  0.00                         (758.50)          0.00                    0.00           8,988.50             0.00                0.00             8,988.50
                   526110      Residuals Disposal - Sludge - Landfill                         0.00          47,936.18            0.00             47,936.18                            0.00           0.00                    0.00          47,936.18             0.00                0.00            47,936.18
                   530000      Chemicals                                                97,374.31           86,571.67            0.00                  0.00                      (10,802.64)          0.00                    0.00          86,571.67             0.00                0.00            86,571.67
                   530016      Sodium Hypochlorite-GLL                                        0.00               0.00            0.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   530024      Ferric Chlor-Ton                                               0.00        114,482.39             0.00            114,482.39                            0.00           0.00                    0.00        114,482.39              0.00                0.00          114,482.39
                   540110      Wastewater - Volumetric Fees                          1,484,147.30       1,589,382.21             0.00            105,234.91                            0.00           0.00                    0.00      1,589,382.21              0.00                0.00        1,589,382.21
                   540112      Trucked Waste-Volumetric Fees                           523,138.96         219,369.25             0.00                  0.00                    (303,769.71)           0.00                    0.00        219,369.25              0.00                0.00          219,369.25
                   540120      Wastewater - Volumetric Fees -1472B Reliant Energy      443,926.40         114,313.59             0.00                  0.00                    (329,612.81)           0.00                    0.00        114,313.59              0.00                0.00          114,313.59
                   540210      Strength Charges -BOD/COD                               482,372.52         240,955.22             0.00                  0.00                    (241,417.30)           0.00                    0.00        240,955.22              0.00                0.00          240,955.22
                   540212      Strength Charges-Trucked Waste-BOD/COD                         0.00          95,449.30            0.00             95,449.30                            0.00           0.00                    0.00          95,449.30             0.00                0.00            95,449.30
                   540220      Strength Charges -TSS                                   306,164.23         768,402.67             0.00            462,238.44                            0.00           0.00                    0.00        768,402.67              0.00                0.00          768,402.67
                   540222      Strength Charges-Trucked Waste-TSS                             0.00          18,918.38            0.00             18,918.38                            0.00           0.00                    0.00          18,918.38             0.00                0.00            18,918.38
                   540310      Fixed Project Costs                                     282,974.51         232,927.56             0.00                  0.00                      (50,046.95)          0.00                    0.00        232,927.56              0.00                0.00          232,927.56
                   540410      Wastewater Permit Review Fees                            51,571.57           78,749.05            0.00             27,177.48                            0.00           0.00                    0.00          78,749.05             0.00                0.00            78,749.05
                   540510      Wastewater - Administration Fees                               0.00               0.00            0.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   545110      Electricity                                              58,262.36           57,410.17            0.00                  0.00                         (852.19)          0.00                    0.00          57,410.17             0.00                0.00            57,410.17
                   545320      Telephone                                                    660.37             947.59            0.00                287.22                            0.00           0.00                    0.00             947.59             0.00                0.00               947.59
                   545340      Network Communications Services                            1,669.88           1,718.79            0.00                 48.91                            0.00           0.00                    0.00           1,718.79             0.00                0.00             1,718.79
                   545370      Water                                                    12,718.85           13,475.96            0.00                757.11                            0.00           0.00                    0.00          13,475.96             0.00                0.00            13,475.96
                   547220      Equipment Leases - Operations & Maint..                     (356.55)          1,122.36            0.00              1,478.91                            0.00           0.00                    0.00           1,122.36             0.00                0.00             1,122.36
                   701001      Direct Labor-Chargeout Statistical                      144,626.57         165,359.73             0.00             20,733.16                            0.00           0.00                    0.00        165,359.73              0.00                0.00          165,359.73
                   701002      Direct Labor Settlement Statistical                            0.00               0.00            0.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   702002      Burden Settlement Statistical                                  0.00               0.00            0.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   702004      Burden-Chargeout Statistical                             85,918.82         101,434.21             0.00             15,515.39                            0.00           0.00                    0.00        101,434.21              0.00                0.00          101,434.21
                   703002      Overhead Settlement Statistical                                0.00               0.00            0.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   703004      Overhead-Chargeout Statistical                           28,599.25           40,258.98            0.00             11,659.73                            0.00           0.00                    0.00          40,258.98             0.00                0.00            40,258.98
                   710013      Program Services Allocation (prior acct#710003)         367,351.74         441,148.68             0.00             73,796.94                            0.00           0.00                    0.00        441,148.68              0.00                0.00          441,148.68
                   710023      Overhead Allocation (prior acct#710003)                    6,719.24         (42,658.19)           0.00                  0.00                      (49,377.43)          0.00                    0.00         (42,658.19)            0.00                0.00           (42,658.19)
                   730203      Vactor Jet Allocation                                      8,039.52           5,485.76            0.00                  0.00                       (2,553.76)          0.00                    0.00           5,485.76             0.00                0.00             5,485.76
                   730403      Sludge Disposal Allocation                                     0.00           2,129.07            0.00              2,129.07                            0.00           0.00                    0.00           2,129.07             0.00                0.00             2,129.07
                   740203      Casaulty Insurance Allocation                                  0.00           4,131.60            0.00              4,131.60                            0.00           0.00                    0.00           4,131.60             0.00                0.00             4,131.60
                   750103      Utilities (M.O.) - Allocation                                713.24               0.00            0.00                  0.00                         (713.24)          0.00                    0.00               0.00             0.00                0.00                 0.00
                   750203      Maintenance Expense Allocation                           11,043.49           15,994.41            0.00              4,950.92                            0.00           0.00                    0.00          15,994.41             0.00                0.00            15,994.41
                   750203      Maintenance Expense Allocation                               155.68             530.34            0.00                374.66                            0.00           0.00                    0.00             530.34             0.00                0.00               530.34
                   760002      Materials Settlement Statistical                               0.00               0.00           44.48                  0.00                          (44.48)          0.00                    0.00             (44.48)            0.00                0.00               (44.48)
                   770002      Services Settlement Statistical                                0.00               0.00            0.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                   799997      Project Settlement - Conversion                              650.52               0.00            0.00                  0.00                         (650.52)          0.00                    0.00               0.00             0.00                0.00                 0.00
                   799998      WBS Settlement to CC                                     33,986.00                0.00      (81,979.58)            47,993.58                            0.00           0.00                    0.00          81,979.58             0.00                0.00            81,979.58
                   799999      WBS Settlement to AUC                                          0.00               0.00            0.00                  0.00                            0.00           0.00                    0.00               0.00             0.00                0.00                 0.00
                  Wastewater Collection Total                   .                    4,531,264.00       4,558,889.92           385.00          1,073,644.71                  (1,046,403.79)           0.00                    0.00      4,558,504.92              0.00                0.00        4,558,504.92




C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                              Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                                   4/25/2013 5:35 PM
                                                                                                                                         Inlande Empire Utiliteis Agency                                                                                                                                       Page 50 of 96
                                                                                                                                              Auditors Trial Balance
                                                                                                                                            For the Fiscal Year Ended
           1000: IEUA                                                                                                                             June 30, 2010
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                                  CAFR-Balance       Unadjusted GL Bal                                     Working Capital                    Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                               2009                  2010           Settlement            Increase                 Decrease             ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


                  Wastewater Treatment

                   512170      Operations & Maintenance Supplies                       (1,094.74)                 0.00            0.00              1,094.74                          0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                   512710      Equipment Maintenance Supplies                           1,094.74                  0.00            0.00                  0.00                     (1,094.74)          0.00                    0.00                0.00            0.00                0.00                   0.00
                  Wastewater Treatment Total                .                               0.00                  0.00            0.00              1,094.74                     (1,094.74)          0.00                    0.00                0.00            0.00                0.00                   0.00
                  Depreciation & Amortization
                    Amortization Expense
                    591210       Amortization - Capacity Agreements                  830,443.87           862,996.18              0.00             32,552.31                          0.00           0.00                    0.00        862,996.18              0.00                0.00          862,996.18
                    591410       Amortization - Master Planning                          951.07               951.07              0.00                  0.00                          0.00           0.00                    0.00            951.07              0.00                0.00              951.07
                    Amortization Expense Total                   .                   831,394.94           863,947.25              0.00             32,552.31                          0.00           0.00                    0.00        863,947.25              0.00                0.00          863,947.25
                    Depreciation Expense
                    581050       Depreciation Expense - Land Improvements                268.67              268.67               0.00                  0.00                         0.00            0.00                    0.00            268.67              0.00                0.00              268.67
                    581300       Depreciation Expense - Pipelines                    231,245.44          252,066.61               0.00             20,821.17                         0.00            0.00                    0.00        252,066.61              0.00                0.00          252,066.61
                    581400       Depreciation Expense - Plant Structure               69,348.68           69,348.69               0.00                  0.01                         0.00            0.00                    0.00         69,348.69              0.00                0.00           69,348.69
                    581600       Depreciation Expense - Equipment                     19,790.84           19,295.16               0.00                  0.00                      (495.68)           0.00                    0.00         19,295.16              0.00                0.00           19,295.16
                    Depreciation Expense Total                   .                   320,653.63          340,979.13               0.00             20,821.18                      (495.68)           0.00                    0.00        340,979.13              0.00                0.00          340,979.13
                  Depreciation & Amortization Total              .                 1,152,048.57        1,204,926.38               0.00             53,373.49                      (495.68)           0.00                    0.00      1,204,926.38              0.00                0.00        1,204,926.38
               Operating Expenses Total                         .                  6,572,100.92        9,252,107.90      2,215,542.54          1,594,370.58                  (1,129,906.14)          0.00                    0.00      7,036,565.36              0.00                0.00        7,036,565.36

           OPERATING INCOME/LOSS                                .                 (1,643,575.02)          370,462.34     2,215,542.54          2,186,900.24                  (2,388,405.42)          0.00                    0.00     (1,845,080.20)             0.00                0.00       (1,845,080.20)
           NON-OPERATING ACTIVITIES
               Non Operating Revenues
                  Interest Revenue
                    Interest Rev.-Unrestricted Funds
                    480110        Interest Revenue                                  (306,437.66)         (133,908.06)             0.00           172,529.60                          0.00            0.00                    0.00       (133,908.06)             0.00                0.00         (133,908.06)
                    480210        Interest Income-Inter Fund Temporary Loan                 0.00           (59,400.00)            0.00                 0.00                    (59,400.00)           0.00                    0.00         (59,400.00)            0.00                0.00           (59,400.00)
                    480300        Interest Income - Notes & Agreements                 (5,155.25)           (4,430.96)            0.00               724.29                          0.00            0.00                    0.00          (4,430.96)            0.00                0.00            (4,430.96)
                    Interest Rev.-Unrestricted Funds Total       .                  (311,592.91)         (197,739.02)             0.00           173,253.89                    (59,400.00)           0.00                    0.00       (197,739.02)             0.00                0.00         (197,739.02)
                    Interest Reve. Restricted Fund-Debt
                    480840        Interest Income - Bond Proceeds                     (69,192.47)           (3,964.68)            0.00            65,227.79                          0.00            0.00                    0.00          (3,964.68)            0.00                0.00            (3,964.68)
                    Interest Reve. Restricted Fund-Debt Total    .                   (69,192.47)           (3,964.68)             0.00            65,227.79                          0.00            0.00                    0.00         (3,964.68)             0.00                0.00           (3,964.68)
                  Interest Revenue Total                         .                  (380,785.38)         (201,703.70)             0.00           238,481.68                    (59,400.00)           0.00                    0.00       (201,703.70)             0.00                0.00         (201,703.70)
                  Property Tax Revenue
                    Property Tax Revenue - General
                    481004       Current Secured                                           (12.50)            (161.34)            0.00                     0.00                   (148.84)           0.00                    0.00            (161.34)            0.00                0.00              (161.34)
                    481009       Collection / Admin Fees - Property and RDA Tax              0.02                0.34             0.00                     0.32                      0.00            0.00                    0.00               0.34             0.00                0.00                 0.34
                    Property Tax Revenue - General Total         .                         (12.48)            (161.00)            0.00                     0.32                   (148.84)           0.00                    0.00            (161.00)            0.00                0.00              (161.00)
                  Property Tax Revenue Total                     .                         (12.48)            (161.00)            0.00                     0.32                   (148.84)           0.00                    0.00            (161.00)            0.00                0.00              (161.00)
                  Other Non-Operating Revenue
                    Contract Reimbursements - Contract Costs
                    492020        Reimbursements - Contract Costs                        (243.61)                 0.00            0.00                243.61                          0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                                                                .
                    Contract Reimbursements - Contract Costs Total                       (243.61)                 0.00            0.00                243.61                          0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                    Lease Revenue
                    491000        Lease Revenue                                              0.00                 0.00            0.00                     0.00                       0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                    Lease Revenue Total                         .                            0.00                 0.00            0.00                     0.00                       0.00           0.00                    0.00                0.00            0.00                0.00                   0.00
                    Miscellaneous Revenue
                    499010        Miscellaneous Other Revenue                         (29,221.27)        (210,311.00)             0.00                     0.00               (181,089.73)           0.00                    0.00       (210,311.00)             0.00                0.00         (210,311.00)
                    Miscellaneous Revenue Total                 .                     (29,221.27)        (210,311.00)             0.00                     0.00               (181,089.73)           0.00                    0.00       (210,311.00)             0.00                0.00         (210,311.00)
                    Sale of Plans & Specs
                    495100        Sale Plans and Specifications                             0.00             (302.50)             0.00                  0.00                      (302.50)           0.00                    0.00           (302.50)             0.00                0.00             (302.50)
                    Sale of Plans & Specs Total                 .                           0.00             (302.50)             0.00                  0.00                      (302.50)           0.00                    0.00           (302.50)             0.00                0.00             (302.50)
                  Other Non-Operating Revenue Total             .                     (29,464.88)        (210,613.50)             0.00                243.61                  (181,392.23)           0.00                    0.00       (210,613.50)             0.00                0.00         (210,613.50)
               Non Operating Revenues Total                     .                   (410,262.74)         (412,478.20)             0.00           238,725.61                   (240,941.07)           0.00                    0.00       (412,478.20)             0.00                0.00         (412,478.20)

C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                             Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                                  4/25/2013 5:35 PM
                                                                                                                                         Inlande Empire Utiliteis Agency                                                                                                                                        Page 51 of 96
                                                                                                                                              Auditors Trial Balance
                                                                                                                                            For the Fiscal Year Ended
                                                                                                                                                  June 30, 2010
           1000: IEUA
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                                  CAFR-Balance      Unadjusted GL Bal                                      Working Capital                    Period 14 &/or 15 GL Adjustments                          Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                               2009                 2010           Settlement             Increase                 Decrease             ADJ Dr.                ADJ Cr.        2010 Revised BAL     CAFR_DR              CAFR-CR          2010


               Non Operating Expenses
                  Interest Expense
                    Interest Expense - Bonds
                    555010       Interest Expense - Bonds                            360,625.00          338,648.31              0.00                       0.00               (21,976.69)           0.00                    0.00        338,648.31              0.00                0.00          338,648.31
                    Interest Expense - Bonds Total              .                    360,625.00          338,648.31              0.00                       0.00               (21,976.69)           0.00                    0.00        338,648.31              0.00                0.00          338,648.31
                    Interest Expense - Loans
                    555220       Interest Expense - SARI Note                         78,661.00           72,693.00              0.00                       0.00                 (5,968.00)          0.00                    0.00         72,693.00              0.00                0.00           72,693.00
                    Interest Expense - Loans Total              .                     78,661.00           72,693.00              0.00                       0.00                (5,968.00)           0.00                    0.00         72,693.00              0.00                0.00           72,693.00
                  Interest Expense Total                        .                    439,286.00          411,341.31              0.00                       0.00               (27,944.69)           0.00                    0.00        411,341.31              0.00                0.00          411,341.31
                  Contract Services/Special Projects
                    Contract Services - Nonoperating
                    570002       Contract Services                                           0.00                0.00            0.00                       0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                    Contract Services - Nonoperating Total       .                           0.00                0.00            0.00                       0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                    Contract Services - Special Projects
                    799995       Project Settlement - AUC to Balance Sheet Acct             0.00           (461.40)           (461.40)                  0.00                         0.00            0.00                    0.00               0.00             0.00                0.00                 0.00
                    799997       Project Settlement - Conversion                            0.00              0.00               0.00                   0.00                         0.00            0.00                    0.00               0.00             0.00                0.00                 0.00
                    799998       WBS Settlement to CC                                       0.00              0.00            (184.56)                184.56                         0.00            0.00                    0.00             184.56             0.00                0.00               184.56
                    799999       WBS Settlement to AUC                                      0.00     (3,638,844.54)     (3,638,844.54)                  0.00                         0.00            0.00                    0.00               0.00             0.00                0.00                 0.00
                    570005       Special Projects                                       3,535.91          2,858.05               0.00                   0.00                      (677.86)           0.00                    0.00           2,858.05             0.00                0.00             2,858.05
                    Contract Services - Special Projects Total   .                      3,535.91     (3,636,447.89)     (3,639,490.50)                184.56                      (677.86)           0.00                    0.00           3,042.61             0.00                0.00             3,042.61
                  Contract Services/Special Projects Total       .                      3,535.91     (3,636,447.89)     (3,639,490.50)                184.56                      (677.86)           0.00                    0.00           3,042.61             0.00                0.00             3,042.61
                  Capital Outlay Expenditures
                    Capital Outlay Expenditures
                    560090       Capital Outlay-Intangibles                                  0.00     1,405,721.27      1,405,721.27                        0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                    Capital Outlay Expenditures Total           .                            0.00     1,405,721.27      1,405,721.27                        0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                  Capital Outlay Expenditures Total             .                            0.00     1,405,721.27      1,405,721.27                        0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                  Other Non-Operating Expenses
                    Financial Exp-Bond Related Expenses
                    550050        Bond Administration Fees                                724.40              266.00             0.00                       0.00                  (458.40)           0.00                    0.00             266.00             0.00                0.00                  266.00
                    Financial Exp-Bond Related Expenses Total .                           724.40              266.00             0.00                       0.00                  (458.40)           0.00                    0.00             266.00             0.00                0.00                  266.00
                    Financial Exp-Deferred Costs
                    551120        Deferred Finance Amortization                        (6,355.96)          (6,290.00)            0.00                      65.96                      0.00           0.00                    0.00          (6,290.00)            0.00                0.00            (6,290.00)
                    Financial Exp-Deferred Costs Total          .                      (6,355.96)          (6,290.00)            0.00                      65.96                      0.00           0.00                    0.00          (6,290.00)            0.00                0.00            (6,290.00)
                    Financial Exp-Short Term Debt Related Expenses
                    520120        Financial Services                                         0.00             233.98             0.00                 233.98                          0.00           0.00                    0.00             233.98             0.00                0.00                  233.98
                                                                .
                    Financial Exp-Short Term Debt Related Expenses Total                     0.00             233.98             0.00                 233.98                          0.00           0.00                    0.00             233.98             0.00                0.00                  233.98
                    Loss on Sale of Assets
                    580020        Loss on Sale of Asset                                      0.00                0.00            0.00                       0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                    Loss on Sale of Assets Total                .                            0.00                0.00            0.00                       0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                    Other Expenses - Nonoperating
                    580090        Non Operating - Other Expense                        29,989.66         129,866.76              0.00             99,877.10                          0.00            0.00                    0.00        129,866.76              0.00                0.00          129,866.76
                    Other Expenses - Nonoperating Total         .                      29,989.66         129,866.76              0.00             99,877.10                          0.00            0.00                    0.00        129,866.76              0.00                0.00          129,866.76
                  Other Non-Operating Expenses Total            .                      24,358.10         124,076.74              0.00            100,177.04                       (458.40)           0.00                    0.00        124,076.74              0.00                0.00          124,076.74
                  Others
                    Interest Expense - Bonds
                    555010       Interest Expense - Bonds                                    0.00         18,226.69        18,226.69                        0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                    Interest Expense - Bonds Total              .                            0.00         18,226.69        18,226.69                        0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
                  Total                                         .                            0.00         18,226.69        18,226.69                        0.00                      0.00           0.00                    0.00                0.00            0.00                0.00                    0.00
               Non Operating Expenses Total                     .                    467,180.01      (1,677,081.88)     (2,215,542.54)           100,361.60                    (29,080.95)           0.00                    0.00        538,460.66              0.00                0.00          538,460.66

           NON-OPERATING INCOME/LOSS                            .                     56,917.27      (2,089,560.08)     (2,215,542.54)           339,087.21                    (270,022.02)          0.00                    0.00        125,982.46              0.00                0.00          125,982.46
           INCOME/LOSS BEFORE CONTRIBUTIONS & TRFS              .                 (1,586,657.75)     (1,719,097.74)              0.00          2,525,987.45                  (2,658,427.44)          0.00                    0.00     (1,719,097.74)             0.00                0.00       (1,719,097.74)


C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                             Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                                  4/25/2013 5:35 PM
                                                                                                                                 Inlande Empire Utiliteis Agency                                                                                                                                       Page 52 of 96
                                                                                                                                      Auditors Trial Balance
                                                                                                                                    For the Fiscal Year Ended
                                                                                                                                          June 30, 2010




           1000: IEUA
           Fund(s): NC: 10500
           Period: 1 - 16
                                                                        CAFR-Balance          Unadjusted GL Bal                                    Working Capital                   Period 14 &/or 15 GL Adjustments                           Period 16-CAFR Presentation Only    CAFR-Balance
                      Account      Account Description                     2009                     2010          Settlement            Increase                 Decrease            ADJ Dr.                ADJ Cr.        2010 Revised BAL      CAFR_DR              CAFR-CR          2010


           OPERATING TRANSFERS
               Transfers
                 Capital Contribution Transfers - In/Out
                   Capital Contribution Transfers - Out
                   803100        Capital Contribution - Transfers OUT        14,384.00               9,683.00             0.00                     0.00               (4,701.00)            0.00                    0.00           9,683.00              0.00                0.00             9,683.00
                   Capital Contribution Transfers - Out Total     .          14,384.00               9,683.00             0.00                     0.00               (4,701.00)            0.00                    0.00           9,683.00              0.00                0.00             9,683.00
               Transfers Total                                    .          14,384.00               9,683.00             0.00                     0.00               (4,701.00)            0.00                    0.00           9,683.00              0.00                0.00             9,683.00

           OPERATING TRANSFERS TOTAL                             .           14,384.00               9,683.00             0.00                     0.00               (4,701.00)            0.00                    0.00           9,683.00              0.00                0.00             9,683.00

           GRAND TOTAL             .                                                   0.00                0.00           0.00        16,098,062.29             (16,098,062.29)    1,918,331.09          (1,918,331.09)                  0.00            0.00                0.00                    0.00




C:\Docstoc\Working\pdf\                                                                                                                                                                                                                                                                     Trial Bal FY0910-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                                                                                                                                                                                                          4/25/2013 5:35 PM
Non-reclaimabl e(NC) Fund 10500
Cash Flow Worksheet #2 Details
For Year Ended 6/30/09
                                                                               Customers          Employees   Inter Fund

505010    Pay for Temporary Services                                   0.00               0.00
505010    Pay for Temporary Services                                   0.00               0.00
511220    Travel Costs - Mileage Reimbursement                         0.00               0.00
511230    Travel Costs - Transportation                                0.00               0.00
511250    Travel Costs - Lodging                                       0.00               0.00
511250    Travel Costs - Lodging                                       0.00               0.00
512010    Office Supplies-General                                      0.00               0.00
512110    Supplies - General                                     10,125.39           10,125.39
512110    Supplies - General                                       3,932.39           3,932.39
512160    Laboratory Supplies                                         (3.53)             (3.53)
512170    Operations & Maintenance Supplies                          16.76               16.76
512170    Operations & Maintenance Supplies                      19,932.51           19,932.51
512170    Operations & Maintenance Supplies                       (1,094.74)         (1,094.74)
512210    Forms, Printing and Copying costs                            0.00               0.00
512350    Postage and Delivery Charges                                 0.00               0.00
512450    Fleet Parts & Supplies                                     16.52               16.52
512660    Equipment - Small Tools/Equip.< $2000                    1,276.42           1,276.42
512660    Equipment - Small Tools/Equip.< $2000                    2,823.30           2,823.30
512710    Equipment Maintenance & Supplies                         1,094.74           1,094.74
512730    Equipment Rental (Non Lease)                                 0.00               0.00
512910    Other Materials & Supplies                                   0.00               0.00
514210    Registration, Title and Permit Fees                          0.00               0.00
519310    Permits and Licenses                                         0.00               0.00
519310    Permits and Licenses                                         0.00               0.00
519310    Permits and Licenses                                   17,024.15           17,024.15
520210    Legal Fees - General/Labor Relations                     1,096.50           1,096.50
520920    Professional Services - Engineering                          0.00               0.00
520980    Professional Services - Other                                0.00               0.00
521010    Contract Labor                                               0.00               0.00
521010    Contract Labor                                         42,027.60           42,027.60
521050    Contract Materials                                       1,942.38           1,942.38
521080    Other Contractual Services                                   0.00               0.00
521080    Other Contractual Services                                 99.72               99.72
521110    Outside Svc's-Lndscaping/Weed/Pest Cntrol/HVAC/Sec       4,868.07           4,868.07
521220    Laboratory Services - Outside                            9,747.00           9,747.00
521310    Graphic Services                                             0.00               0.00
526110    Residuals Disposal - Sludge - Landfill                       0.00               0.00
530000    Chemicals                                              97,374.31           97,374.31
530016    Sodium Hypochlorite-GLL                                      0.00               0.00
530024    Ferric Chloride-Ton                                          0.00               0.00
540110    Wastewater-Volumetric Fees                                   0.00               0.00
540110    Wastewater-Volumetric Fees                           1,484,147.30       1,484,147.30
540112    Trucked Waste-Volumetric Fees                                0.00               0.00
540112    Trucked Waste-Volumetric Fees                         523,138.96          523,138.96
540120    Wastewater - Volumetric Fees -1472B Reliant Energy           0.00               0.00
540120    Wastewater - Volumetric Fees -1472B Reliant Energy    443,926.40          443,926.40
540210    Strength Charges-BOD/COD                                     0.00               0.00
540210    Strength Charges-BOD/COD                              482,372.52          482,372.52
540220    Strength Charges-TSS                                         0.00               0.00
540220    Strength Charges-TSS                                  306,164.23          306,164.23
540310    Fixed Project Costs                                          0.00               0.00
540310    Fixed Project Costs                                   282,974.51          282,974.51
540410    Wastewater-Permit Review Fees                                0.00               0.00


C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                   4/25/20135:35 PM
Non-reclaimabl e(NC) Fund 10500
Cash Flow Worksheet #2 Details
For Year Ended 6/30/09
                                                                            Customers        Employees       Inter Fund
540410       Wastewater-Permit Review Fees                     51,571.57          51,571.57
540510       Wastewater - Administration Fees                       0.00                0.00
540510       Wastewater - Administration Fees                       0.00                0.00
545110       Electricity                                       58,262.36          58,262.36
545320       Telephone                                           878.28               878.28
545320       Telephone                                           660.37               660.37
545340       Computer Communications                            1,669.88           1,669.88
545370       Water                                             12,718.85          12,718.85
547220       Equipment Leases - Operations & Maint..             (356.55)           (356.55)
547520       Land/Easements/Right of Way                            0.00                0.00
701000       Direct Labor-COFI Reconciliation                 193,580.05                          193,580.05
701000       Direct Labor-COFI Reconciliation                 144,626.57                          144,626.57
701000       Direct Labor-COFI Reconciliation                       0.00                                0.00
702004       Burden-Allocation Expense                        114,995.64                          114,995.64
702004       Burden-Allocation Expense                         85,918.82                           85,918.82
702004       Burden-Allocation Expense                              0.00                                0.00
703004       Overhead-Allocation Expense                       45,996.03                                                   45,996.03
703004       Overhead-Allocation Expense                       28,599.25                                                   28,599.25
703004       Overhead-Allocation Expense                            0.00                                                        0.00
710000       General Allocation-COFI Reconciliation           382,516.44                                                  382,516.44
710000       General Allocation-COFI Reconciliation           374,070.98                                                  374,070.98
720000       Administrative Expense-COFI Reconciliation       130,971.82                                                  130,971.82
730000       Equipment-COFI Reconciliation                          0.00                                                        0.00
730000       Equipment-COFI Reconciliation                      8,039.52                                                    8,039.52
740000       Insurance-COFI Reconciliation                      3,760.13                                                    3,760.13
750000       Facilities Expense-COFI Reconciliation              155.68                                                       155.68
750000       Facilities Expense-COFI Reconciliation            11,756.73                                                   11,756.73
799997       Project Settlement - Conversion                        0.00
799997       Project Settlement - Conversion                     650.52               650.52
799999       Project settlement to AuC                             (0.00)              (0.00)
799999       Project settlement to AuC                              0.00                0.00
    799998                                                     33,986.00           33,986.00
    799998 Project Settlement - Conversion                          0.00                0.00
                                                          5,420,052.35          3,895,064.69      539,121.08              985,866.58

581050       Depreciation Expense - Land Improvements            268.67
581300       Depreciation Expense - Pipelines                 231,245.44
581400       Depreciation Expense - Plant Structure            69,348.68
581600       Depreciation Expense - Equipment                  19,790.84
591210       Amortization - Capacity Agreements               830,443.87
591410       Amortization - Master Planning                      951.07
                                                          6,572,100.92




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                   4/25/20135:35 PM
C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx   4/25/20135:35 PM
Moved to Non Operaring




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx   4/25/20135:35 PM
            Company Code: 1000                                                                                                                                            Inland Empire Utilities Agency                                                                                                                                                         Page 57 of 96
            Fund: 10500 - NC - Non-Reclaimable Wastewater                                                                                                                     Auditors Trial Balance
            Functional Area: All                                                                                                                                    For the Fiscal Year Ended June 30, 2009
            Period 1-16



                                                                                      CAFR BAL            Unadjusted GL Bal.             Comparative                     Period 14 &/or 15 GL Adjustments          Revised GL BAL      Period 16 - CAFR Presentation Adj      CAFR-Balance                 Project Settlements          Final CAFR Balance
                               Account Nbr                                             2008                     2009                    Increase             Decrease             ADJ Dr.              ADJ Cr.         2009                   CAFR_DR             CAFR-CR   Before Settlement           Capital           O&M                 2009

Blank             ASSETS
        Subtotal Level
              99    Current Assets
              99    Cash
              99           Cash
                             109910      Claim on Pooled Cash                            (1,637,522.36)          (1,492,091.83)     145,430.53                   0.00           1,483.79        (2,007,730.23)        (3,498,338.27)              0.00               0.00           (3,498,338.27)           0.00                0.00        (3,498,338.27)
                             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                0.00                 0.00
               1           Cash Total                                                   $(1,637,522.36)         $(1,492,091.83)    $145,430.53                 $0.00           $1,483.79       $(2,007,730.23)       $(3,498,338.27)             $0.00              $0.00          $(3,498,338.27)           0.00                0.00        (3,498,338.27)
              99    Short Term Investments
              99           Short Term Investments
                             109920      Claim on Pooled Investments                    12,306,524.02           14,691,631.08      2,385,107.06                  0.00               0.00                    0.00     14,691,631.08                0.00               0.00           14,691,631.08            0.00                0.00       14,691,631.08
               1           Short Term Investments Total                                $12,306,524.02          $14,691,631.08     $2,385,107.06                $0.00               $0.00               $0.00        $14,691,631.08               $0.00              $0.00          $14,691,631.08            0.00                0.00       14,691,631.08
              99    Accounts Receivables
              99           Accounts Receivables
                             120000      Accounts Receivable - Trade                     1,345,580.36             1,373,703.39       28,123.03                   0.00               0.00                    0.00       1,373,703.39               0.00               0.00             1,373,703.39           0.00                0.00         1,373,703.39
                             120010      Accounts Receivable - Inter Agency                 (70,512.00)          (1,007,849.61)            0.00          (937,337.61)               0.00                    0.00      (1,007,849.61)              0.00               0.00            (1,007,849.61)          0.00                0.00        (1,007,849.61)
                             120011      Accounts Receivable - Inter Agency Contra                 0.00           1,030,488.82     1,030,488.82                  0.00               0.00                    0.00       1,030,488.82               0.00               0.00             1,030,488.82           0.00                0.00         1,030,488.82
                             120030      Accounts Receivable - Accrued Receivables         939,939.74              236,390.80              0.00          (703,548.94)               0.00                    0.00        236,390.80                0.00               0.00               236,390.80           0.00                0.00          236,390.80
                             120090      Allowance for Bad Debts                                   0.00                    0.00            0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                     0.00           0.00                0.00                 0.00
                             120099      Accounts Receivable - Trade Conversion           (469,741.83)                     0.00     469,741.83                   0.00               0.00                    0.00               0.00               0.00               0.00                     0.00           0.00                0.00                 0.00
                             120200      Notes Receivable - due < 1 yr                        23,812.99             24,537.28           724.29                   0.00               0.00                    0.00         24,537.28                0.00               0.00                24,537.28           0.00                0.00           24,537.28
                             120200      Notes Receivable - due < 1 yr                      (23,812.99)             (24,537.28)            0.00               (724.29)              0.00                    0.00         (24,537.28)              0.00               0.00               (24,537.28)          0.00                0.00           (24,537.28)
               1           Accounts Receivables Total                                   $1,745,266.27           $1,632,733.40     $1,529,077.97        $(1,641,610.84)             $0.00               $0.00         $1,632,733.40               $0.00              $0.00           $1,632,733.40            0.00                0.00         1,632,733.40
              99    Due(to) from other funds
              99           Due(to) from other funds
                             123010      Temporary Loan Due From Other Funds             9,000,000.00             7,000,000.00             0.00         (2,000,000.00)      2,000,000.00        (9,000,000.00)                 0.00               0.00               0.00                        0.00        0.00                0.00                 0.00
               1           Due(to) from other funds Total                               $9,000,000.00           $7,000,000.00            $0.00         $(2,000,000.00)     $2,000,000.00        (9,000,000.00)                $0.00              $0.00              $0.00                       $0.00        0.00                0.00                 0.00
              99    Interest Receivable
              99           Interest Receivable
                             121110      Accrued Interest Receivable                          57,391.56             36,842.54              0.00            (20,549.02)              0.00              (906.53)           35,936.01                0.00               0.00               35,936.01            0.00                0.00           35,936.01
                             121120      Accrued Interest Receivable- Gov't Notes             85,578.87             23,460.59              0.00            (62,118.28)              0.00              (577.26)           22,883.33                0.00               0.00               22,883.33            0.00                0.00           22,883.33
               1           Interest Receivable Total                                      $142,970.43              $60,303.13            $0.00           $(82,667.30)              $0.00           $(1,483.79)          $58,819.34               $0.00              $0.00              $58,242.08            0.00                0.00           58,819.34
              99    Inventory
              99           Inventory
                             139999      Inventory - Conversion Account                            0.00                    0.00            0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                        0.00        0.00                0.00                 0.00
               1           Inventory Total                                                       $0.00                   $0.00           $0.00                 $0.00               $0.00               $0.00                  $0.00              $0.00              $0.00                       $0.00        0.00                0.00                 0.00
              99    Other Receivables
              99           Other Receivables
                             120200      Notes Receivable - due < 1 yr                        23,812.99             24,537.28           724.29                   0.00               0.00                    0.00         24,537.28                0.00               0.00               24,537.28            0.00                0.00           24,537.28
                             120410      Other Receivables                                 243,841.34              443,926.40       200,085.06                   0.00               0.00                    0.00        443,926.40                0.00               0.00              443,926.40            0.00                0.00          443,926.40
                             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                0.00                 0.00
               1           Other Receivables Total                                        $267,654.33             $468,463.68      $200,809.35                 $0.00               $0.00               $0.00           $468,463.68               $0.00              $0.00             $468,463.68            0.00                0.00          468,463.68
              99    Prepaid Expenses
              99           Prepaid Expenses
                             140210      Prepaid Volumetric Fees                           224,332.12              560,589.46       336,257.34                   0.00               0.00                    0.00        560,589.46                0.00               0.00              560,589.46            0.00                0.00          560,589.46
               1           Prepaid Expenses Total                                         $224,332.12             $560,589.46      $336,257.34                 $0.00               $0.00               $0.00           $560,589.46               $0.00              $0.00             $560,589.46            0.00                0.00          560,589.46
              99    Taxes Receivable
              99           Taxes Receivable
                             122010      Property Taxes Receivable                                 1.20                    0.05            0.00                 (1.15)              0.00                    0.00               0.05               0.00               0.00                    0.05            0.00                0.00                 0.05
                             122020      Property Taxes Receivable - RDA                      26,759.35                    0.00            0.00            (26,759.35)              0.00                    0.00               0.00               0.00               0.00                    0.00            0.00                0.00                 0.00
                             122029      Property Taxes Receivable - RDA Conversion                0.00                    0.00            0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                    0.00            0.00                0.00                 0.00
               1           Taxes Receivable Total                                          $26,760.55                    $0.05           $0.00           $(26,760.50)              $0.00               $0.00                  $0.05              $0.00              $0.00                   $0.05            0.00                0.00                 0.05
               3    Current Assets Total                                               $22,075,985.36          $22,921,628.97     $4,596,682.25        $(3,751,038.64)     $2,001,483.79     $(11,009,214.02)       $13,913,898.74               $0.00              $0.00          $13,913,321.48            0.00                0.00       13,913,898.74

              99    Non-Current Assets
              99    Capital Assets
              99           Property,plant and Equipment
                             170150      Land Improvements                                     5,005.00                5,005.00            0.00                  0.00               0.00                    0.00           5,005.00               0.00               0.00                 5,005.00           0.00                0.00             5,005.00
                             170300      Pipelines                                       9,506,292.15             9,712,820.94      206,528.79                   0.00               0.00                    0.00       9,712,820.94               0.00               0.00             9,712,820.94           0.00                0.00         9,712,820.94




            C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx Trial Bal FY0809-NC                                                                                                                                                                                                                                                              4/25/2013 5:35 PM
Company Code: 1000                                                                                                                                                         Inland Empire Utilities Agency                                                                                                                                                      Page 58 of 96
Fund: 10500 - NC - Non-Reclaimable Wastewater                                                                                                                                  Auditors Trial Balance
Functional Area: All                                                                                                                                                 For the Fiscal Year Ended June 30, 2009
Period 1-16



                                                                                   CAFR BAL             Unadjusted GL Bal.                Comparative                     Period 14 &/or 15 GL Adjustments          Revised GL BAL      Period 16 - CAFR Presentation Adj      CAFR-Balance              Project Settlements          Final CAFR Balance
                    Account Nbr                                                     2008                      2009                       Increase             Decrease             ADJ Dr.              ADJ Cr.         2009                   CAFR_DR             CAFR-CR   Before Settlement        Capital           O&M                 2009

       ASSETS     170400       Plant Structures                                        1,514,257.16             1,514,257.16                0.00                  0.00               0.00                    0.00       1,514,257.16               0.00               0.00            1,514,257.16         0.00                0.00         1,514,257.16
                  170600       Equipment                                                282,597.14               282,597.14                 0.00                  0.00               0.00                    0.00        282,597.14                0.00               0.00              282,597.14         0.00                0.00          282,597.14
                  170800       Low Value Assets                                                 0.00                      0.00              0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                    0.00         0.00                0.00                 0.00
  1             Property,plant and Equipment Total                                  $11,308,151.45           $11,514,680.24         $206,528.79                 $0.00               $0.00               $0.00        $11,514,680.24               $0.00              $0.00          $11,514,680.24         0.00                0.00       11,514,680.24
 99             Accumulated Depreciation
                  174150       Accumulated Depreciation - Land Improvements                (2,452.67)                (2,721.34)             0.00               (268.67)              0.00                    0.00          (2,721.34)              0.00               0.00               (2,721.34)        0.00                0.00            (2,721.34)
                  174300       Accumulated Depreciation - Pipelines                   (5,800,353.97)           (6,031,599.41)               0.00          (231,245.44)               0.00                    0.00      (6,031,599.41)              0.00               0.00           (6,031,599.41)        0.00                0.00        (6,031,599.41)
                  174400       Accumulated Depreciation - Plant Structures              (656,074.90)             (725,423.58)               0.00            (69,348.68)              0.00                    0.00        (725,423.58)              0.00               0.00             (725,423.58)        0.00                0.00          (725,423.58)
                  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                0.00                 0.00
                  174600       Accumulated Depreciation - Equipment                     (162,883.20)             (182,674.04)               0.00            (19,790.84)              0.00                    0.00        (182,674.04)              0.00               0.00             (182,674.04)        0.00                0.00          (182,674.04)
                  174800       Accumulated Depreciation - Low Value Assets                      0.00                      0.00              0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                    0.00         0.00                0.00                 0.00
  1             Accumulated Depreciation Total                                       $(6,621,764.74)          $(6,942,418.37)             $0.00          $(320,653.63)              $0.00               $0.00         $(6,942,418.37)             $0.00              $0.00          $(6,942,418.37)        0.00                0.00        (6,942,418.37)
 99             Jobs in progress
                  173900       CWIP - K Cost Reimb. & Contributions in Aid                  3,401.14                 2,327.44               0.00             (1,073.70)              0.00                    0.00           2,327.44               0.00               0.00                2,327.44         0.00                0.00             2,327.44
                  173950       CWIP - Do Not Use - See #173850                          571,642.28               439,599.14                 0.00          (132,043.14)               0.00                    0.00        439,599.14                0.00               0.00              439,599.14         0.00                0.00          439,599.14
                  173970       CWIP - Do Not Use - See #173870                             34,671.13              34,671.13                 0.00                  0.00               0.00                    0.00         34,671.13                0.00               0.00               34,671.13         0.00                0.00           34,671.13
                  173980       CWIP - Conversion Reimb & CIA 1880                             650.52                      0.00              0.00               (650.52)              0.00                    0.00               0.00               0.00               0.00                    0.00         0.00                0.00                 0.00
                  179000       CWIP - Other Non Construction                           3,955,954.69             6,384,567.69        2,428,613.00                  0.00               0.00                    0.00       6,384,567.69               0.00               0.00            6,384,567.69         0.00                0.00         6,384,567.69
  1             Jobs in progress Total                                               $4,566,319.76            $6,861,165.40        $2,428,613.00         $(133,767.36)              $0.00               $0.00         $6,861,165.40               $0.00              $0.00           $6,861,165.40                                          6,861,165.40
  2      Capital Assets Total                                                        $9,252,706.47           $11,433,427.27        $2,635,141.79         $(454,420.99)              $0.00               $0.00        $11,433,427.27               $0.00              $0.00          $11,433,427.27                                        11,433,427.27
 99      Other Assets
 99             Intangible Assets
                  175210       Intangibles - Capacity Agreements                     36,740,766.38            38,256,097.38         1,515,331.00                  0.00               0.00                    0.00     38,256,097.38                0.00               0.00           38,256,097.38         0.00                0.00       38,256,097.38
                  175310       Intangibles - Contributions                                      0.00                      0.00              0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                    0.00         0.00                0.00                 0.00
                  175410       Intangibles - Master Planning                               47,553.28              47,553.28                 0.00                  0.00               0.00                    0.00         47,553.28                0.00               0.00               47,553.28         0.00                0.00           47,553.28
  1             Intangible Assets Total                                             $36,788,319.66           $38,303,650.66        $1,515,331.00                $0.00               $0.00               $0.00        $38,256,097.38               $0.00              $0.00          $38,303,650.66         0.00                0.00       38,303,650.66
 99             Accumulated Amortization
                  179210       Accum Amortization - Intang - Capacity Agreements     (12,753,533.31)          (13,583,977.18)               0.00          (830,443.87)               0.00                    0.00     (13,583,977.18)              0.00               0.00          (13,583,977.18)        0.00                0.00       (13,583,977.18)
                  179410       Accum Amortization - Intang - Master Planning             (37,567.07)              (38,518.14)               0.00               (951.07)              0.00                    0.00         (38,518.14)              0.00               0.00              (38,518.14)        0.00                0.00           (38,518.14)
  1             Accumulated Amortization Total                                      $(12,791,100.38)         $(13,622,495.32)             $0.00          $(831,394.94)              $0.00               $0.00        $(13,622,495.32)             $0.00              $0.00         $(13,622,495.32)        0.00                0.00       (13,622,495.32)
 99             Advances (to) from Other Funds
                  182010       Advances Due from Other Funds                                    0.00                      0.00              0.00                  0.00       9,000,000.00                    0.00       9,000,000.00               0.00               0.00             9,000,000.00        0.00                0.00         9,000,000.00

  1             Long term Receivables Total                                                    $0.00                    $0.00             $0.00                 $0.00       $9,000,000.00               $0.00         $9,000,000.00               $0.00              $0.00           $9,000,000.00         0.00                0.00         9,000,000.00
 99             Long term Receivables
                  181010       Long Term Receivable - Customer Note > 1 year            158,883.11               134,345.83                 0.00            (24,537.28)              0.00                    0.00        134,345.83                0.00               0.00              134,345.83         0.00                0.00          134,345.83
  1             Long term Receivables Total                                            $158,883.11              $134,345.83               $0.00           $(24,537.28)              $0.00               $0.00           $134,345.83               $0.00              $0.00             $134,345.83         0.00                0.00          134,345.83
 99             Deferred Costs
                  189050       Deferred Costs - Bond Financing                             93,541.52              90,494.52                 0.00             (3,047.00)              0.00                    0.00         90,494.52                0.00               0.00               90,494.52         0.00                0.00           90,494.52
  1             Deferred Costs Total                                                    $93,541.52               $90,494.52               $0.00             $(3,047.00)             $0.00               $0.00            $90,494.52               $0.00              $0.00              $90,494.52         0.00                0.00           90,494.52
  2      Other Assets Total                                                         $24,249,643.91           $24,905,995.69        $1,515,331.00         $(858,979.22)      $9,000,000.00               $0.00        $33,858,442.41               $0.00              $0.00          $33,905,995.69         0.00                0.00       33,905,995.69
 99      Restricted Assets
 99             Assets held w/trustee/fiscal agent
                  156011       Bonds-Improvement Proceeds Const Fund-2008A             4,139,032.01                       0.00              0.00         (4,139,032.01)              0.00                    0.00               0.00               0.00               0.00                    0.00         0.00                0.00                 0.00
                  156012       Bonds-Replacement Proceeds Const Fund-2008A              192,201.04              1,932,856.94        1,740,655.90                  0.00               0.00                    0.00       1,932,856.94               0.00               0.00            1,932,856.94         0.00                0.00         1,932,856.94
                  156015       Bonds-Commercial Paper Escrow - 2008A Bonds                      0.00                      0.00              0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                    0.00         0.00                0.00                 0.00
                  156016       Bonds-Bond Payment Fund - 2008A                                  0.00                      0.00              0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                    0.00         0.00                0.00                 0.00
                  156020       Bonds-Cost of Issuance (COI)                                 4,840.74                 4,422.41               0.00               (418.33)              0.00                    0.00           4,422.41               0.00               0.00                4,422.41         0.00                0.00             4,422.41
                  156030       Bonds-Principal & Interest- Payment Fund                        25.43                      5.50              0.00                (19.93)              0.00                    0.00               5.50               0.00               0.00                    5.50         0.00                0.00                 5.50
                  156040       Bonds-Debt Service Interest                                      0.00                      0.00              0.00                  0.00               0.00                    0.00               0.00               0.00               0.00                    0.00         0.00                0.00                 0.00
                  156065       Bonds-Debt Service Capitalized Interest                  114,423.92                72,807.74                 0.00            (41,616.18)              0.00                    0.00         72,807.74                0.00               0.00               72,807.74         0.00                0.00           72,807.74
                  157010       Escrow Deposits Iin lieu of Retention                            0.00              56,432.85            56,432.85                  0.00               0.00                    0.00         56,432.85                0.00               0.00               56,432.85         0.00                0.00           56,432.85
   1            Assets held w/trustee/fiscal agent Total                             $4,450,523.14            $2,066,525.44        $1,797,088.75        $(4,181,086.45)             $0.00               $0.00         $2,066,525.44               $0.00              $0.00           $2,066,525.44          0.00               0.00         2,066,525.44
   2     Restricted Assets Total                                                     $4,450,523.14            $2,066,525.44        $1,797,088.75        $(4,181,086.45)             $0.00               $0.00         $2,066,525.44               $0.00              $0.00           $2,066,525.44          0.00               0.00         2,066,525.44
   3     Non-Current Assets Total                                                   $37,952,873.52           $38,405,948.40        $5,947,561.54        $(5,494,486.66)     $9,000,000.00               $0.00        $47,405,948.40               $0.00              $0.00          $47,405,948.40          0.00               0.00       47,405,948.40

  4 ASSETS TOTAL                                                                       $60,028,858.88        $61,327,577.37       $10,544,243.79        $(9,245,525.30)    $11,001,483.79     $(11,009,214.02)       $61,319,847.14               $0.00              $0.00          $61,319,847.14          0.00               0.00       61,319,847.14
 99 LIABILITIES &NET ASSETS(AGENCY EQUITY)
 99      Liabilities
 99      Current Liabilities




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx Trial Bal FY0809-NC                                                                                                                                                                                                                                                                        4/25/2013 5:35 PM
Company Code: 1000                                                                                                                                                 Inland Empire Utilities Agency                                                                                                                                                       Page 59 of 96
Fund: 10500 - NC - Non-Reclaimable Wastewater                                                                                                                          Auditors Trial Balance
Functional Area: All                                                                                                                                         For the Fiscal Year Ended June 30, 2009
Period 1-16



                                                                                CAFR BAL             Unadjusted GL Bal.             Comparative                   Period 14 &/or 15 GL Adjustments          Revised GL BAL      Period 16 - CAFR Presentation Adj      CAFR-Balance               Project Settlements          Final CAFR Balance
                 Account Nbr                                                     2008                      2009                    Increase           Decrease             ADJ Dr.              ADJ Cr.         2009                   CAFR_DR             CAFR-CR   Before Settlement         Capital           O&M                 2009

 99 ASSETSAccounts Payable
               200000       Accounts Payable - Trade                                 (677,193.73)             (177,435.39)      499,758.34                0.00               0.00                    0.00        (177,435.39)              0.00               0.00             (177,435.39)         0.00                0.00          (177,435.39)
               200010       Accounts Payable - Inter Agency                                  0.00              (35,645.24)            0.00          (35,645.24)              0.00                    0.00         (35,645.24)              0.00               0.00              (35,645.24)         0.00                0.00           (35,645.24)
               200030       Accounts Payable - Employees                                     0.00                      0.00           0.00                0.00               0.00                    0.00               0.00               0.00               0.00                    0.00          0.00                0.00                 0.00
               200099       Accounts Payable - Trade Conversion                         (4,040.46)                (4,040.46)          0.00                0.00               0.00                    0.00          (4,040.46)              0.00               0.00               (4,040.46)         0.00                0.00            (4,040.46)
               200900       Accounts Payable - GR/IR Clearing - Vendor                  (3,625.11)             (15,380.60)            0.00          (11,755.49)              0.00                    0.00         (15,380.60)              0.00               0.00              (15,380.60)         0.00                0.00           (15,380.60)
               201010       Accrued Expenses - O&M - To Be Reversed                     1,152.11               (94,517.91)            0.00          (95,670.02)              0.00                    0.00         (94,517.91)              0.00               0.00              (94,517.91)         0.00                0.00           (94,517.91)
               201020       Accrued Expenses - WIP - To Be Reversed                   (34,302.41)              (38,564.94)            0.00           (4,262.53)              0.00                    0.00         (38,564.94)              0.00               0.00              (38,564.94)         0.00                0.00           (38,564.94)
               201030       Accrued Expenses - O&M -YE - Not Reversed                 (42,868.10)              (42,868.10)            0.00                0.00               0.00                    0.00         (42,868.10)              0.00               0.00              (42,868.10)         0.00                0.00           (42,868.10)
               201040       Accrued Expenses - WIP - YE - Not Reversed                       0.00                      0.00           0.00                0.00               0.00                    0.00               0.00               0.00               0.00                    0.00          0.00                0.00                 0.00
  1          Accounts Payable Total                                                $(760,877.70)             $(408,452.64)     $499,758.34        $(147,333.28)             $0.00               $0.00          $(408,452.64)              $0.00              $0.00            $(408,452.64)         0.00                0.00          (408,452.64)
 99          Accrued Liabilities
               202120       Advances for Reimbursable Construction                      (3,071.15)             (11,905.29)            0.00           (8,834.14)              0.00                    0.00         (11,905.29)              0.00               0.00              (11,905.29)          0.00               0.00           (11,905.29)
               202129       Advances for Reimbursable Construction Conversion           (1,997.00)                     0.00       1,997.00                0.00               0.00                    0.00               0.00               0.00               0.00                    0.00           0.00               0.00                 0.00
               202210       Sales Use Tax - CA                                             (95.80)                     0.00          95.80                0.00               0.00                    0.00               0.00               0.00               0.00                    0.00           0.00               0.00                 0.00
               202500       Accruals - Inter Agency                                          0.00                      0.00           0.00                0.00               0.00                    0.00               0.00               0.00               0.00                    0.00           0.00               0.00                 0.00
               202900       Other Accrued Liabilities                              (2,149,962.66)           (2,331,984.42)            0.00         (182,021.76)              0.00                    0.00      (2,331,984.42)              0.00               0.00           (2,331,984.42)          0.00               0.00        (2,331,984.42)
  1          Accrued Liabilities Total                                            $(2,155,126.61)          $(2,343,889.71)       $2,092.80        $(190,855.90)             $0.00               $0.00         $(2,343,889.71)             $0.00              $0.00          $(2,343,889.71)          0.00               0.00        (2,343,889.71)
 99          Interest Payable
               230010       Interest Payable - Bonds                                  (60,104.16)              (60,104.16)            0.00                0.00               0.00                    0.00         (60,104.16)              0.00               0.00               (60,104.16)         0.00               0.00           (60,104.16)
  1          Interest Payable Total                                                  $(60,104.16)             $(60,104.16)           $0.00               $0.00              $0.00               $0.00            $(60,104.16)             $0.00              $0.00              $(60,104.16)         0.00               0.00           (60,104.16)
 99          Notes Payable, due within one year
               222020       Current Principal - Notes - Pipeline Capacity            (178,124.50)             (105,431.50)       72,693.00                0.00               0.00                    0.00        (105,431.50)              0.00               0.00             (105,431.50)          0.00               0.00          (105,431.50)
  1          Notes Payable, due within one year Total                              $(178,124.50)             $(105,431.50)      $72,693.00               $0.00              $0.00               $0.00          $(105,431.50)              $0.00              $0.00            $(105,431.50)          0.00               0.00          (105,431.50)
 99          Retentions-Deposits & Escrow
               240131       Vendor Escrow/Deposits In Lieu Of Retention (N/C)                0.00              (56,432.85)            0.00          (56,432.85)              0.00                    0.00         (56,432.85)              0.00               0.00               (56,432.85)         0.00               0.00           (56,432.85)
  1          Retentions-Deposits & Escrow Total                                            $0.00              $(56,432.85)           $0.00         $(56,432.85)             $0.00               $0.00            $(56,432.85)             $0.00              $0.00              $(56,432.85)         0.00               0.00           (56,432.85)
 99          Retentions-Payable
               240110       Vendor Retentions                                        (291,968.59)             (184,860.27)      107,108.32                0.00               0.00                    0.00        (184,860.27)              0.00               0.00             (184,860.27)          0.00               0.00          (184,860.27)
               240119       Vendor Retentions Conversion                                     0.00                      0.00           0.00                0.00               0.00                    0.00               0.00               0.00               0.00                    0.00           0.00               0.00                 0.00
               240150       Vendor Retention - Stop Notice Pay                               0.00              (41,918.40)            0.00          (41,918.40)              0.00                    0.00         (41,918.40)              0.00               0.00              (41,918.40)          0.00               0.00           (41,918.40)
  1          Retentions-Payable Total                                              $(291,968.59)             $(226,778.67)     $107,108.32         $(41,918.40)             $0.00               $0.00          $(226,778.67)              $0.00              $0.00            $(226,778.67)          0.00               0.00          (226,778.67)
  2     Current Liabilities Total                                                 $(3,446,201.56)          ($3,201,089.53)     $681,652.46        $(436,540.43)             $0.00               $0.00         ($3,201,089.53)             $0.00              $0.00          ($3,201,089.53)          0.00               0.00        (3,201,089.53)
 99     Noncurrent liabilities
 99          Long term Debt, due in more than one year
               260010       Bond Principal                                         (7,212,500.00)           (7,212,500.00)            0.00                0.00               0.00                    0.00      (7,212,500.00)              0.00               0.00           (7,212,500.00)          0.00               0.00        (7,212,500.00)
               260020       Bond Issue Premium                                       (289,924.17)             (280,521.21)        9,402.96                0.00               0.00                    0.00        (280,521.21)              0.00               0.00             (280,521.21)          0.00               0.00          (280,521.21)
  1          Long term Debt, due in more than one year Total                      $(7,502,424.17)          $(7,493,021.21)       $9,402.96               $0.00              $0.00               $0.00         $(7,493,021.21)             $0.00              $0.00          $(7,493,021.21)          0.00               0.00        (7,493,021.21)
 99          Notes Payable, due in more than one year
               261040       SARI Pipeline Capacity                                 (1,621,880.50)           (1,516,449.00)      105,431.50                0.00               0.00                    0.00      (1,516,449.00)              0.00               0.00            (1,516,449.00)         0.00               0.00        (1,516,449.00)
               261050       SARI Unamortized Discount                                470,095.67               391,434.67              0.00          (78,661.00)              0.00                    0.00        391,434.67                0.00               0.00               391,434.67          0.00               0.00          391,434.67
   1         Notes Payable, due in more than one year Total                       $(1,151,784.83)          $(1,125,014.33)     $105,431.50         $(78,661.00)             $0.00               $0.00         $(1,125,014.33)             $0.00              $0.00          $(1,125,014.33)          0.00               0.00        (1,125,014.33)
   2    Noncurrent liabilities Total                                              $(8,654,209.00)          ($8,618,035.54)     $114,834.46         $(78,661.00)             $0.00               $0.00         ($8,618,035.54)             $0.00              $0.00          ($8,618,035.54)          0.00               0.00        (8,618,035.54)
   3    Liabilities Total                                                        $(12,100,410.56)         $(11,819,125.07)     $796,486.92        $(515,201.43)             $0.00               $0.00        $(11,819,125.07)             $0.00              $0.00         $(11,819,125.07)          0.00               0.00       (11,819,125.07)

 99     Net Assets(Agency Equity)
 99     Net Assets
 99          Capital Reserves
               332010       Reserve for Capital - New Plant                        (4,331,233.00)           (4,331,233.00)            0.00                0.00               0.00                    0.00      (4,331,233.00)              0.00               0.00           (4,331,233.00)          0.00               0.00        (4,331,233.00)
  1          Capital Reserves Total                                               $(4,331,233.00)          $(4,331,233.00)           $0.00               $0.00              $0.00               $0.00         $(4,331,233.00)             $0.00              $0.00          $(4,331,233.00)          0.00               0.00        (4,331,233.00)
 99          Debt Service Reserves
               333010       Reserve for Debt Service - Bond Requirement            (1,891,646.00)           (1,891,646.00)            0.00                0.00               0.00                    0.00      (1,891,646.00)              0.00               0.00           (1,891,646.00)          0.00               0.00        (1,891,646.00)
               333020       Reserve for Debt Service - Other                         (119,290.00)             (119,290.00)            0.00                0.00               0.00                    0.00        (119,290.00)              0.00               0.00             (119,290.00)          0.00               0.00          (119,290.00)
  1          Debt Service Reserves Total                                          $(2,010,936.00)          $(2,010,936.00)           $0.00               $0.00              $0.00               $0.00         $(2,010,936.00)             $0.00              $0.00          $(2,010,936.00)          0.00               0.00        (2,010,936.00)
 99          Fund Transfers In/Out
               381000       Fund Transfers - OUT                                  15,535,709.71            15,575,558.71         39,849.00                0.00               0.00                    0.00     15,575,558.71                0.00               0.00            15,575,558.71          0.00               0.00       15,575,558.71
               382000       Fund Transfers - IN                                   (14,308,466.30)          (14,308,466.30)            0.00                0.00               0.00                    0.00     (14,308,466.30)              0.00               0.00           (14,308,466.30)         0.00               0.00       (14,308,466.30)
  1          Fund Transfers In/Out Total                                          $1,227,243.41            $1,267,092.41        $39,849.00               $0.00              $0.00               $0.00         $1,267,092.41               $0.00              $0.00            $1,267,092.41          0.00               0.00         1,267,092.41
 99          Operating/Capital Contingencies




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx Trial Bal FY0809-NC                                                                                                                                                                                                                                                                 4/25/2013 5:35 PM
Company Code: 1000                                                                                                                                                          Inland Empire Utilities Agency                                                                                                                                                        Page 60 of 96
Fund: 10500 - NC - Non-Reclaimable Wastewater                                                                                                                                   Auditors Trial Balance
Functional Area: All                                                                                                                                                  For the Fiscal Year Ended June 30, 2009
Period 1-16



                                                                                  CAFR BAL               Unadjusted GL Bal.                Comparative                     Period 14 &/or 15 GL Adjustments          Revised GL BAL       Period 16 - CAFR Presentation Adj      CAFR-Balance               Project Settlements          Final CAFR Balance
                    Account Nbr                                                    2008                        2009                       Increase             Decrease             ADJ Dr.              ADJ Cr.         2009                    CAFR_DR             CAFR-CR   Before Settlement         Capital           O&M                 2009

       ASSETS     331020        Reserve for Operating/Capital Contingency           (24,511,135.00)            (24,511,135.00)               0.00                  0.00               0.00                    0.00     (24,511,135.00)               0.00               0.00          (24,511,135.00)           0.00              0.00       (24,511,135.00)
                  331030        Reserve for Encumbrances                                  (2,931.03)              (793,790.48)               0.00          (790,859.45)               0.00                    0.00        (793,790.48)               0.00               0.00             (793,790.48)           0.00              0.00          (793,790.48)
  1             Operating/Capital Contingencies Total                              $(24,514,066.03)           $(25,304,925.48)             $0.00          $(790,859.45)              $0.00               $0.00        $(25,304,925.48)              $0.00              $0.00         $(25,304,925.48)           0.00              0.00       (25,304,925.48)
 99             Unreserved Net Assets
                  320010        Unreserved Net Assets                               (17,794,729.23)            (17,548,446.24)        246,282.99                   0.00               0.00                    0.00     (17,548,446.24)               0.00               0.00          (17,548,446.24)           0.00              0.00       (17,548,446.24)
                  399999        GL Balanced Conversion Account                                (0.01)                      (0.01)             0.00                  0.00               0.00                    0.00               (0.01)              0.00               0.00                   (0.01)           0.00              0.00                (0.01)
   1            Unreserved Net Assets Total                                        $(17,794,729.24)           $(17,548,446.25)       $246,282.99                 $0.00               $0.00               $0.00        $(17,548,446.25)              $0.00              $0.00         $(17,548,446.25)           0.00              0.00       (17,548,446.25)
   3     Net Assets(Agency Equity) Total                                           $(47,423,720.86)           $(47,928,448.32)       $286,131.99          $(790,859.45)              $0.00               $0.00        $(47,928,448.32)              $0.00              $0.00         $(47,928,448.32)           0.00              0.00       (47,928,448.32)

  4 LIABILITIES &NET ASSETS(AGENCY EQUITY) TOTAL                                      $(59,524,131.42)        $(59,747,573.39)      $1,082,618.91        $(1,306,060.88)             $0.00               $0.00        ($59,747,573.39)              $0.00              $0.00         $(59,747,573.39)           0.00              0.00       (59,747,573.39)
  5 CHANGE IN NET ASSETS                                                              $504,727.46              $1,580,003.98       $11,626,862.70    $(10,551,586.18)       $11,001,483.79     ($11,009,214.02)        $1,572,273.75                $0.00              $0.00           $1,572,273.75            0.00              0.00         1,572,273.75
 99 OPERATING ACTIVITIES
 99      Operating Revenues
 99      Service Charges
 99             Capacity Fees
                  403010        Capacity Fees - Monthly & Option                     (1,379,761.52)             (1,662,641.24)               0.00          (282,879.72)               0.00                    0.00      (1,662,641.24)               0.00               0.00           (1,662,641.24)           0.00              0.00        (1,662,641.24)
                  403020        Capacity Pipeline Maintenance                          (289,920.00)               (437,920.00)               0.00          (148,000.00)               0.00                    0.00        (437,920.00)               0.00               0.00             (437,920.00)           0.00              0.00          (437,920.00)
                  403040        Capacity Cancellation Fees                                     0.00                   (8,888.00)             0.00             (8,888.00)              0.00                    0.00          (8,888.00)               0.00               0.00               (8,888.00)           0.00              0.00            (8,888.00)
                  403120        Capacity Sales                                         194,564.00                          0.00              0.00          (194,564.00)               0.00                    0.00                0.00               0.00               0.00                    0.00            0.00              0.00                 0.00
                  403130        Connection Development Fees                             (67,896.00)                (96,186.00)               0.00            (28,290.00)              0.00                    0.00         (96,186.00)               0.00               0.00              (96,186.00)           0.00              0.00           (96,186.00)
  1             Capacity Fees Total                                                 $(1,543,013.52)            $(2,205,635.24)             $0.00          $(662,621.72)              $0.00               $0.00         $(2,205,635.24)              $0.00              $0.00          $(2,205,635.24)           0.00              0.00        (2,205,635.24)
 99             Excess Strength Fees
                  402010        Excess Use, BOD/COD/TSS Fees                           (925,191.04)               (688,912.65)        236,278.39                   0.00               0.00                    0.00        (688,912.65)               0.00               0.00             (688,912.65)           0.00              0.00          (688,912.65)
                  402012        Truckers-Excess BOD/COD Fees                                   0.00               (193,323.57)               0.00          (193,323.57)               0.00                    0.00        (193,323.57)               0.00               0.00             (193,323.57)           0.00              0.00          (193,323.57)
                  402022        Truckers-Excess TSS Fees                                       0.00                (43,775.43)               0.00            (43,775.43)              0.00                    0.00         (43,775.43)               0.00               0.00              (43,775.43)           0.00              0.00           (43,775.43)
  1             Excess Strength Fees Total                                           $(925,191.04)               $(926,011.65)       $236,278.39          $(237,099.00)              $0.00               $0.00          $(926,011.65)               $0.00              $0.00            $(926,011.65)           0.00              0.00          (926,011.65)
 99             Non Compliance Fees
                  409810        Non Compliance Costs                                    (23,309.98)                (28,989.39)               0.00             (5,679.41)              0.00                    0.00         (28,989.39)               0.00               0.00               (28,989.39)          0.00              0.00           (28,989.39)
  1             Non Compliance Fees Total                                              $(23,309.98)               $(28,989.39)             $0.00             $(5,679.41)             $0.00               $0.00            $(28,989.39)              $0.00              $0.00              $(28,989.39)          0.00              0.00           (28,989.39)
 99             Nonreclaimable Surcharges
                  409210        NRW Administrative Fee-Capacity                        (402,820.31)               (490,842.30)               0.00            (88,021.99)              0.00                    0.00        (490,842.30)               0.00               0.00             (490,842.30)           0.00              0.00          (490,842.30)
                  409220        NRW Administrative Fee-Volumetric                      (601,601.75)               (608,124.77)               0.00             (6,523.02)              0.00                    0.00        (608,124.77)               0.00               0.00             (608,124.77)           0.00              0.00          (608,124.77)
                  409230        NRW Administrative Fee-Strength                        (370,076.41)               (370,404.66)               0.00               (328.25)              0.00                    0.00        (370,404.66)               0.00               0.00             (370,404.66)           0.00              0.00          (370,404.66)
  1             Nonreclaimable Surcharges Total                                     $(1,374,498.47)            $(1,469,371.73)             $0.00           $(94,873.26)              $0.00               $0.00         $(1,469,371.73)              $0.00              $0.00          $(1,469,371.73)           0.00              0.00        (1,469,371.73)
 99             Other User Charges
                  409910        Other User Charges                                             0.00                   (1,616.31)             0.00             (1,616.31)              0.00                    0.00          (1,616.31)               0.00               0.00                (1,616.31)          0.00              0.00            (1,616.31)
  1             Other User Charges Total                                                     $0.00                 $(1,616.31)             $0.00             $(1,616.31)             $0.00               $0.00             $(1,616.31)              $0.00              $0.00               $(1,616.31)          0.00              0.00            (1,616.31)
 99             Permits & Registration Fees
                  409340        NRW Capacity Right Application & Option Convert         (12,245.76)               (450,000.00)               0.00          (437,754.24)               0.00                    0.00        (450,000.00)               0.00               0.00             (450,000.00)           0.00              0.00          (450,000.00)
                  409370        Waster Permit & Trucker Registration Fees                 (3,020.00)               (11,210.00)               0.00             (8,190.00)              0.00                    0.00         (11,210.00)               0.00               0.00              (11,210.00)           0.00              0.00           (11,210.00)
  1             Permits & Registration Fees Total                                      $(15,265.76)              $(461,210.00)             $0.00          $(445,944.24)              $0.00               $0.00          $(461,210.00)               $0.00              $0.00            $(461,210.00)           0.00              0.00          (461,210.00)
 99             Trucked Waste
                  406100        Trucked Waste Fees                                     (712,752.11)               (742,042.84)               0.00            (29,290.73)              0.00                    0.00        (742,042.84)               0.00               0.00             (742,042.84)           0.00              0.00          (742,042.84)
  1             Trucked Waste Total                                                  $(712,752.11)               $(742,042.84)             $0.00           $(29,290.73)              $0.00               $0.00          $(742,042.84)               $0.00              $0.00            $(742,042.84)           0.00              0.00          (742,042.84)
 99             Volumetric Fees
                  401010        Volumetric Fees                                      (2,084,118.32)             (2,380,798.78)               0.00          (296,680.46)               0.00                    0.00      (2,380,798.78)               0.00               0.00            (2,380,798.78)          0.00              0.00        (2,380,798.78)
   1            Volumetric Fees Total                                               $(2,084,118.32)            $(2,380,798.78)             $0.00          $(296,680.46)              $0.00               $0.00         $(2,380,798.78)              $0.00              $0.00          $(2,380,798.78)           0.00              0.00        (2,380,798.78)
   2     Service Charges Total                                                      $(6,678,149.20)            ($8,215,675.94)       $236,278.39         $(1,773,805.13)             $0.00               $0.00         ($8,215,675.94)              $0.00              $0.00          ($8,215,675.94)           0.00              0.00        (8,215,675.94)
   3     Operating Revenues Total                                                   $(6,678,149.20)            $(8,215,675.94)       $236,278.39         $(1,773,805.13)             $0.00               $0.00         $(8,215,675.94)              $0.00              $0.00          $(8,215,675.94)           0.00              0.00        (8,215,675.94)

 99      Operating Expenses
 99      Administration & General Expense
 99             Administrative Expense
                  511220        Travel Costs - Mileage Reimbursement                           0.00                     188.34            188.34                   0.00               0.00                    0.00              188.34               0.00               0.00                   188.34       (188.34)              0.00                 0.00
                  511230        Travel Costs - Transportation                                  0.00                      33.00             33.00                   0.00               0.00                    0.00               33.00               0.00               0.00                    33.00         (33.00)             0.00                 0.00
                  511250        Travel Costs - Lodging                                         0.00                      51.39             51.39                   0.00               0.00                    0.00               51.39               0.00               0.00                    51.39         (51.39)             0.00                 0.00
                  512010        Office Supplies-General                                        0.00                   1,774.18           1,774.18                  0.00               0.00                    0.00           1,774.18                0.00               0.00                 1,774.18      (1,774.18)             0.00                 0.00
                  512110        Supplies - General                                        2,393.85                  10,125.39            7,731.54                  0.00               0.00                    0.00         10,125.39                 0.00               0.00                10,125.39           0.00              0.00           10,125.39
                  512170        Operations & Maintenance Supplies                              0.00                     276.39            276.39                   0.00               0.00                    0.00              276.39               0.00               0.00                   276.39       (259.63)              0.00                16.76




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx Trial Bal FY0809-NC                                                                                                                                                                                                                                                                           4/25/2013 5:35 PM
Company Code: 1000                                                                                                                                                    Inland Empire Utilities Agency                                                                                                                                                             Page 61 of 96
Fund: 10500 - NC - Non-Reclaimable Wastewater                                                                                                                             Auditors Trial Balance
Functional Area: All                                                                                                                                            For the Fiscal Year Ended June 30, 2009
Period 1-16



                                                                                 CAFR BAL            Unadjusted GL Bal.              Comparative                     Period 14 &/or 15 GL Adjustments          Revised GL BAL       Period 16 - CAFR Presentation Adj      CAFR-Balance                Project Settlements          Final CAFR Balance
                  Account Nbr                                                     2008                     2009                     Increase             Decrease             ADJ Dr.              ADJ Cr.         2009                    CAFR_DR             CAFR-CR   Before Settlement          Capital           O&M                 2009

      ASSETS     512210     Forms, Printing and Copying costs                                 0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 512350     Postage and Delivery Charges                                      0.00                 829.09           829.09                   0.00               0.00                    0.00              829.09               0.00               0.00                   829.09         (829.09)             0.00                  0.00
                 512660     Equipment - Small Tools/Equip.< $2000                         1,762.30                1,276.42             0.00               (485.88)              0.00                    0.00           1,276.42                0.00               0.00                 1,276.42             0.00             0.00             1,276.42
                 514210     Registration, Title and Permit Fees                               0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 519310     Permits and Licenses                                              0.00             10,215.00         10,215.00                   0.00               0.00                    0.00         10,215.00                 0.00               0.00                10,215.00      (10,215.00)             0.00                  0.00
                 520210     Legal Fees - General/Labor Relations                          1,280.00                1,096.50             0.00               (183.50)              0.00                    0.00           1,096.50                0.00               0.00                 1,096.50             0.00             0.00             1,096.50
                 520920     Professional Services - Engineering                               0.00             81,563.34         81,563.34                   0.00               0.00                    0.00         81,563.34                 0.00               0.00                81,563.34      (81,563.34)             0.00                  0.00
                 520980     Professional Services - Other                                     0.00             55,129.68         55,129.68                   0.00               0.00                    0.00         55,129.68                 0.00               0.00                55,129.68      (55,129.68)             0.00                  0.00
                 521010     Contract Labor                                                    0.00           2,077,714.30      2,077,714.30                  0.00               0.00                    0.00       2,077,714.30                0.00               0.00             2,077,714.30    (2,077,714.30)            0.00                  0.00
                 521080     Other Contractual Services                                        0.00             60,857.75         60,857.75                   0.00               0.00                    0.00         60,857.75                 0.00               0.00                60,857.75      (60,857.75)             0.00                  0.00
                 521310     Graphic Services                                                  0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 540410     Wastewater-Permit Review Fees                                     0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 545320     Telephone                                                         0.00                 878.28           878.28                   0.00               0.00                    0.00              878.28               0.00               0.00                   878.28             0.00             0.00                878.28
                 547520     Land/Easements/Right of Way                                       0.00           1,515,331.00      1,515,331.00                  0.00               0.00                    0.00       1,515,331.00                0.00               0.00             1,515,331.00    (1,515,331.00)            0.00                  0.00
                 701000     Direct Labor-COFI Reconciliation                          134,023.94              311,386.15        177,362.21                   0.00               0.00                    0.00        311,386.15                 0.00               0.00               311,386.15     (117,806.10)             0.00          193,580.05
                 702004     Burden-Allocation Expense                                    78,487.20            184,741.56        106,254.36                   0.00               0.00                    0.00        184,741.56                 0.00               0.00               184,741.56      (69,745.92)             0.00          114,995.64
                 703004     Overhead-Allocation Expense                                  39,491.77             75,456.46         35,964.69                   0.00               0.00                    0.00         75,456.46                 0.00               0.00                75,456.46      (29,460.43)             0.00           45,996.03
                 710000     General Allocation-COFI Reconciliation                    440,283.53              382,516.44               0.00            (57,767.09)              0.00                    0.00        382,516.44                 0.00               0.00               382,516.44             0.00             0.00          382,516.44
                 720000     Administrative Expense-COFI Reconciliation                212,261.48              130,971.82               0.00            (81,289.66)              0.00                    0.00        130,971.82                 0.00               0.00               130,971.82             0.00             0.00          130,971.82
                 730000     Equipment-COFI Reconciliation                                 1,728.26                    0.00             0.00             (1,728.26)              0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 740000     Insurance-COFI Reconciliation                                 3,430.00                3,760.13          330.13                   0.00               0.00                    0.00           3,760.13                0.00               0.00                 3,760.13             0.00             0.00             3,760.13
                 750000     Facilities Expense-COFI Reconciliation                        5,302.06                 155.68              0.00             (5,146.38)              0.00                    0.00              155.68               0.00               0.00                   155.68             0.00             0.00                155.68
                 799997     Project Settlement - Conversion                                   0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 799998                                                                                                                                                                                                                                                                    0.00             0.00             0.00                  0.00
                 799999     Project settlement to AuC                                         0.00          (4,021,919.15)             0.00         (4,021,919.15)              0.00                    0.00      (4,021,919.15)               0.00               0.00            (4,021,919.15)   4,021,919.15              0.00                  0.00
  1            Administrative Expense Total                                          $920,444.39             $884,409.14      $4,132,484.67        $(4,168,519.92)             $0.00               $0.00           $884,409.14                $0.00              $0.00             $884,409.14           960.00              0.00          885,369.14
 99            Employment Expense
                 505010     Pay for Temporary Services                                        0.00                 960.00           960.00                   0.00               0.00                    0.00              960.00               0.00               0.00                  960.00          (960.00)             0.00                  0.00
  1            Employment Expense Total                                                      $0.00                $960.00          $960.00                 $0.00               $0.00               $0.00               $960.00                $0.00              $0.00                 $960.00          (960.00)             0.00                  0.00
  2     Administration & General Expense Total                                       $920,444.39             $885,369.14      $4,133,444.67        $(4,168,519.92)             $0.00               $0.00           $885,369.14                $0.00              $0.00             $885,369.14              0.00             0.00          885,369.14
 99     Wastewater Collection
                 505010     Pay for Temporary Services                                        0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 511250     Travel Costs - Lodging                                          115.05                    0.00             0.00               (115.05)              0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 512110     Supplies - General                                            9,347.37                3,932.39             0.00             (5,414.98)              0.00                    0.00           3,932.39                0.00               0.00                 3,932.39             0.00             0.00             3,932.39
                 512160     Laboratory Supplies                                               0.00                   (3.53)            0.00                 (3.53)              0.00                    0.00               (3.53)              0.00               0.00                    (3.53)            0.00             0.00                 (3.53)
                 512170     Operations & Maintenance Supplies                             5,956.40             19,932.51         13,976.11                   0.00               0.00                    0.00         19,932.51                 0.00               0.00                19,932.51             0.00             0.00           19,932.51
                 512450     Fleet Parts & Supplies                                            3.63                  16.52            12.89                   0.00               0.00                    0.00               16.52               0.00               0.00                    16.52             0.00             0.00                 16.52
                 512660     Equipment - Small Tools/Equip.< $2000                         1,627.89                2,823.30         1,195.41                  0.00               0.00                    0.00           2,823.30                0.00               0.00                 2,823.30             0.00             0.00             2,823.30
                 512730     Equipment Rental (Non Lease)                                      0.00                2,494.80         2,494.80                  0.00               0.00                    0.00           2,494.80                0.00               0.00                 2,494.80             0.00       (2,494.80)                  0.00
                 512910     Other Materials & Supplies                                        0.00             20,272.20         20,272.20                   0.00               0.00                    0.00         20,272.20                 0.00               0.00                20,272.20             0.00      (20,272.20)                  0.00
                 519310     Permits and Licenses                                              0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 521010     Contract Labor                                               11,574.53             42,027.60         30,453.07                   0.00               0.00                    0.00         42,027.60                 0.00               0.00                42,027.60             0.00             0.00           42,027.60
                 521050     Contract Materials                                              513.51                1,942.38         1,428.87                  0.00               0.00                    0.00           1,942.38                0.00               0.00                 1,942.38             0.00             0.00             1,942.38
                 521080     Other Contractual Services                                       24.10             11,318.72         11,294.62                   0.00               0.00                    0.00         11,318.72                 0.00               0.00                11,318.72             0.00      (11,219.00)                 99.72
                 521110     Outside Svc's-Lndscaping/Weed/Pest Cntrol/HVAC/Sec            1,636.12                4,868.07         3,231.95                  0.00               0.00                    0.00           4,868.07                0.00               0.00                 4,868.07             0.00             0.00             4,868.07
                 521220     Laboratory Services - Outside                                 9,979.34                9,747.00             0.00               (232.34)              0.00                    0.00           9,747.00                0.00               0.00                 9,747.00             0.00             0.00             9,747.00
                 526110     Residuals Disposal - Sludge - Landfill                            0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 530000     Chemicals                                                    61,347.45             97,374.31         36,026.86                   0.00               0.00                    0.00         97,374.31                 0.00               0.00                97,374.31             0.00             0.00           97,374.31
                 530016     Sodium Hypochlorite-GLL                                           0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 530024     Ferric Chloride-Ton                                          53,274.78                    0.00             0.00            (53,274.78)              0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00
                 540110     Wastewater-Volumetric Fees                                        0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 540112     Trucked Waste-Volumetric Fees                                     0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 540120     Wastewater - Volumetric Fees -1472B Reliant Energy                0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 540210     Strength Charges-BOD/COD                                          0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 540220     Strength Charges-TSS                                              0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 540310     Fixed Project Costs                                               0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 540510     Wastewater - Administration Fees                                  0.00                    0.00             0.00                  0.00               0.00                    0.00                0.00               0.00               0.00                     0.00             0.00             0.00                  0.00    Moved to Wastewater Treatment
                 545110     Electricity                                                  54,403.70             58,262.36           3,858.66                  0.00               0.00                    0.00         58,262.36                 0.00               0.00                58,262.36             0.00             0.00           58,262.36
                 545320     Telephone                                                       591.12                 660.37            69.25                   0.00               0.00                    0.00              660.37               0.00               0.00                   660.37             0.00             0.00                660.37
                 545340     Computer Communications                                       1,717.90                1,669.88             0.00                (48.02)              0.00                    0.00           1,669.88                0.00               0.00                 1,669.88             0.00             0.00             1,669.88




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx Trial Bal FY0809-NC                                                                                                                                                                                                                                                                          4/25/2013 5:35 PM
Company Code: 1000                                                                                                                                                           Inland Empire Utilities Agency                                                                                                                                                               Page 62 of 96
Fund: 10500 - NC - Non-Reclaimable Wastewater                                                                                                                                    Auditors Trial Balance
Functional Area: All                                                                                                                                                   For the Fiscal Year Ended June 30, 2009
Period 1-16



                                                                                   CAFR BAL                Unadjusted GL Bal.               Comparative                     Period 14 &/or 15 GL Adjustments          Revised GL BAL        Period 16 - CAFR Presentation Adj      CAFR-Balance                  Project Settlements            Final CAFR Balance
                    Account Nbr                                                     2008                         2009                      Increase             Decrease             ADJ Dr.              ADJ Cr.         2009                     CAFR_DR             CAFR-CR   Before Settlement            Capital           O&M                   2009

       ASSETS     545370      Water                                                        11,732.95                  12,718.85            985.90                   0.00               0.00                    0.00         12,718.85                  0.00               0.00                12,718.85             0.00               0.00             12,718.85
                  547220      Equipment Leases - Operations & Maint..                       3,813.46                     (356.55)             0.00             (4,170.01)              0.00                    0.00              (356.55)              0.00               0.00                  (356.55)            0.00               0.00                (356.55)
                  701000      Direct Labor-COFI Reconciliation                             82,987.95                145,399.88          62,411.93                   0.00               0.00                    0.00        145,399.88                  0.00               0.00               145,399.88          (773.31)              0.00            144,626.57
                  702004      Burden-Allocation Expense                                    48,576.52                  86,378.90         37,802.38                   0.00               0.00                    0.00         86,378.90                  0.00               0.00                86,378.90          (460.08)              0.00             85,918.82
                  703004      Overhead-Allocation Expense                                  21,347.75                  28,798.94           7,451.19                  0.00               0.00                    0.00         28,798.94                  0.00               0.00                28,798.94          (199.69)              0.00             28,599.25
                  710000      General Allocation-COFI Reconciliation                    576,145.23                  374,070.98                0.00          (202,074.25)               0.00                    0.00        374,070.98                  0.00               0.00               374,070.98             0.00               0.00            374,070.98
                  730000      Equipment-COFI Reconciliation                                      0.00                   8,039.52          8,039.52                  0.00               0.00                    0.00           8,039.52                 0.00               0.00                 8,039.52             0.00               0.00               8,039.52
                  750000      Facilities Expense-COFI Reconciliation                        3,650.20                  11,756.73           8,106.53                  0.00               0.00                    0.00         11,756.73                  0.00               0.00                11,756.73             0.00               0.00             11,756.73
                  799997      Project Settlement - Conversion                                    0.00                     650.52           650.52                   0.00               0.00                    0.00              650.52                0.00               0.00                       650.52         0.00               0.00                  650.52
                              Project Settlement - Conversion                                                                                                                                                                                                                                                                    33,986.00              33,986.00
                  799999      Project settlement to AuC                                    57,521.67                    (1,433.08)            0.00            (58,954.75)              0.00                    0.00          (1,433.08)                0.00               0.00               (1,433.08)         1,433.08              0.00                   0.00
  2      Wastewater Collection Total                                                 $1,017,888.62                 $943,363.57        $249,762.66          $(324,287.71)              $0.00               $0.00           $943,363.57                 $0.00              $0.00             $943,363.57              0.00               (0.00)          943,363.57
 99      Wastewater Treatment
                  512170      Operations & Maintenance Supplies                             1,121.12                    (1,094.74)            0.00             (2,215.86)              0.00                    0.00          (1,094.74)                0.00               0.00                (1,094.74)            0.00               0.00              (1,094.74)
                  512710      Equipment Maintenance & Supplies                             (1,094.74)                   1,094.74          2,189.48                  0.00               0.00                    0.00           1,094.74                 0.00               0.00                 1,094.74             0.00               0.00               1,094.74
                  701000      Direct Labor-COFI Reconciliation                                804.60                         0.00             0.00               (804.60)              0.00                    0.00                 0.00               0.00               0.00                     0.00             0.00               0.00                    0.00
                  702004      Burden-Allocation Expense                                       470.69                         0.00             0.00               (470.69)              0.00                    0.00                 0.00               0.00               0.00                     0.00             0.00               0.00                    0.00
                  519310      Permits and Licenses                                            685.55                  17,024.15         16,338.60                   0.00               0.00                    0.00         17,024.15                  0.00               0.00                17,024.15                                                 17,024.15
                  540410      Wastewater-Permit Review Fees                             100,866.33                    51,571.57               0.00            (49,294.76)              0.00                    0.00         51,571.57                  0.00               0.00                51,571.57             0.00               0.00             51,571.57
                  540110      Wastewater-Volumetric Fees                              1,783,625.38                 1,484,147.30               0.00          (299,478.08)               0.00                    0.00       1,484,147.30                 0.00               0.00             1,484,147.30                                               1,484,147.30
                  540112      Trucked Waste-Volumetric Fees                                      0.00               523,138.96         523,138.96                   0.00               0.00                    0.00        523,138.96                  0.00               0.00               523,138.96                                                523,138.96
                  540120      Wastewater - Volumetric Fees -1472B Reliant Energy           28,340.66                443,926.40         415,585.74                   0.00               0.00                    0.00        443,926.40                  0.00               0.00               443,926.40                                                443,926.40
                  540210      Strength Charges-BOD/COD                                  813,763.57                  482,372.52                0.00          (331,391.05)               0.00                    0.00        482,372.52                  0.00               0.00               482,372.52                                                482,372.52
                  540220      Strength Charges-TSS                                               0.00               306,164.23         306,164.23                   0.00               0.00                    0.00        306,164.23                  0.00               0.00               306,164.23                                                306,164.23
                  540310      Fixed Project Costs                                       265,154.40                  282,974.51          17,820.11                   0.00               0.00                    0.00        282,974.51                  0.00               0.00               282,974.51                                                282,974.51
                  540510      Wastewater - Administration Fees                          667,505.49                           0.00             0.00          (667,505.49)               0.00                    0.00                 0.00               0.00               0.00                     0.00                                                        0.00
                  703004      Overhead-Allocation Expense                                     180.76                         0.00             0.00               (180.76)              0.00                    0.00                 0.00               0.00               0.00                    0.00              0.00               0.00                    0.00
  2      Wastewater Treatment Total                                                  $3,661,423.81               $3,591,319.64       $1,281,237.12        $(1,351,341.29)             $0.00               $0.00         $3,591,319.64                 $0.00              $0.00           $3,591,319.64              0.00               0.00           3,591,319.64
 99      Depreciation & Amortization
 99             Amortization Expense
                  591210      Amortization - Capacity Agreements                        793,002.87                  830,443.87          37,441.00                   0.00               0.00                    0.00        830,443.87                  0.00               0.00              830,443.87              0.00               0.00            830,443.87
                  591410      Amortization - Master Planning                                  951.07                      951.07              0.00                  0.00               0.00                    0.00              951.07                0.00               0.00                  951.07              0.00               0.00                  951.07
  1             Amortization Expense Total                                             $793,953.94                 $831,394.94         $37,441.00                 $0.00               $0.00               $0.00           $831,394.94                 $0.00              $0.00             $831,394.94              0.00               0.00            831,394.94

 99             Depreciation Expense
                  581050      Depreciation Expense - Land Improvements                        268.67                      268.67              0.00                  0.00               0.00                    0.00              268.67                0.00               0.00                  268.67              0.00               0.00                  268.67
                  581300      Depreciation Expense - Pipelines                          224,571.77                  231,245.44            6,673.67                  0.00               0.00                    0.00        231,245.44                  0.00               0.00              231,245.44              0.00               0.00            231,245.44
                  581400      Depreciation Expense - Plant Structure                       69,348.69                  69,348.68               0.00                 (0.01)              0.00                    0.00         69,348.68                  0.00               0.00               69,348.68              0.00               0.00             69,348.68
                  581600      Depreciation Expense - Equipment                             18,047.98                  19,790.84           1,742.86                  0.00               0.00                    0.00         19,790.84                  0.00               0.00               19,790.84              0.00               0.00             19,790.84
   1            Depreciation Expense Total                                             $312,237.11                 $320,653.63          $8,416.53                 $(0.01)             $0.00               $0.00           $320,653.63                 $0.00              $0.00             $320,653.63              0.00               0.00            320,653.63
   2     Depreciation & Amortization Total                                           $1,106,191.05               $1,152,048.57         $45,857.53                 $(0.01)             $0.00               $0.00         $1,152,048.57                 $0.00              $0.00           $1,152,048.57              0.00               0.00           1,152,048.57
   3     Operating Expenses Total                                                    $6,705,947.87               $6,572,100.92       $5,710,301.98        $(5,844,148.93)             $0.00               $0.00         $6,572,100.92                 $0.00              $0.00           $6,572,100.92              0.00               (0.00)         6,572,100.92

  4 OPERATING INCOME/LOSS                                                                     $27,798.67         $(1,643,575.02)     $5,946,580.37        $(7,617,954.06)             $0.00               $0.00         $(1,643,575.02)               $0.00              $0.00          $(1,643,575.02)             0.00               (0.00)        (1,643,575.02)
 99 NON-OPERATING ACTIVITIES
 99      Non Operating Revenues
 99      Interest Revenue
 99             Interest Rev.-Unrestricted Funds
                  480110      Interest Revenue                                         (779,397.23)                 (314,167.89)       465,229.34                   0.00           7,730.23                    0.00        (306,437.66)                0.00               0.00             (306,437.66)             0.00               0.00            (306,437.66)
                  480300      Interest Income - Notes & Agreements                         (5,858.16)                   (5,155.25)         702.91                   0.00               0.00                    0.00          (5,155.25)                0.00               0.00               (5,155.25)             0.00               0.00              (5,155.25)
  1             Interest Rev.-Unrestricted Funds Total                                $(785,255.39)                $(319,323.14)      $465,932.25                 $0.00           $7,730.23               $0.00          $(311,592.91)                $0.00              $0.00            $(311,592.91)             0.00               0.00            (311,592.91)
 99             Interest Reve. Restricted Fund-Debt
                  480840      Interest Income - Bond Proceeds                           (77,190.27)                  (69,192.47)          7,997.80                  0.00               0.00                    0.00         (69,192.47)                0.00               0.00              (69,192.47)             0.00               0.00             (69,192.47)
  1             Interest Reve. Restricted Fund-Debt Total                              $(77,190.27)                 $(69,192.47)        $7,997.80                 $0.00               $0.00               $0.00            $(69,192.47)               $0.00              $0.00             $(69,192.47)             0.00               0.00             (69,192.47)
  2      Interest Revenue Total                                                       $(862,445.66)                ($388,515.61)      $473,930.05                 $0.00           $7,730.23               $0.00          ($380,785.38)                $0.00              $0.00            ($380,785.38)             0.00               0.00            (380,785.38)
 99      Property Tax Revenue
 99             Property Tax Revenue - General
                  481004      Property Tax Revenue - Current Secured                            (7.51)                     (12.50)            0.00                 (4.99)              0.00                    0.00               (12.50)              0.00               0.00                     (12.50)          0.00               0.00                  (12.50)
                  481009      Collection / Admin Fees - Property and RDA Tax                     0.00                        0.02             0.02                  0.00               0.00                    0.00                 0.02               0.00               0.00                       0.02           0.00               0.00                    0.02
   1            Property Tax Revenue - General Total                                           $(7.51)                   $(12.48)           $0.02                 $(4.99)             $0.00               $0.00                  $(12.48)             $0.00              $0.00                    $(12.48)          0.00               0.00                  (12.48)




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx Trial Bal FY0809-NC                                                                                                                                                                                                                                                                                   4/25/2013 5:35 PM
Company Code: 1000                                                                                                                                               Inland Empire Utilities Agency                                                                                                                                                              Page 63 of 96
Fund: 10500 - NC - Non-Reclaimable Wastewater                                                                                                                        Auditors Trial Balance
Functional Area: All                                                                                                                                       For the Fiscal Year Ended June 30, 2009
Period 1-16



                                                                      CAFR BAL                 Unadjusted GL Bal.               Comparative                     Period 14 &/or 15 GL Adjustments          Revised GL BAL        Period 16 - CAFR Presentation Adj      CAFR-Balance                 Project Settlements            Final CAFR Balance
                  Account Nbr                                           2008                         2009                      Increase             Decrease             ADJ Dr.              ADJ Cr.         2009                     CAFR_DR             CAFR-CR   Before Settlement           Capital           O&M                   2009

  2 ASSETS Tax Revenue Total
      Property                                                                    $(7.51)                    ($12.48)           $0.02                 $(4.99)             $0.00               $0.00                  ($12.48)             $0.00              $0.00                    ($12.48)         0.00               0.00                  (12.48)
 99   Other Non-Operating Revenue
 99        Contract Reimbursements - Contract Costs
                492020       Reimbursements - Contract Costs                        0.00                     (243.61)             0.00               (243.61)              0.00                    0.00              (243.61)              0.00               0.00                  (243.61)           0.00               0.00                (243.61)
  1           Contract Reimbursements - Contract Costs Total                      $0.00                     $(243.61)           $0.00              $(243.61)              $0.00               $0.00              $(243.61)                $0.00              $0.00                 $(243.61)           0.00               0.00                (243.61)
 99           Miscellaneous Revenue
                499010       Miscellaneous Other Revenue                    (12,953.58)                  (29,221.27)              0.00            (16,267.69)              0.00                    0.00         (29,221.27)                0.00               0.00               (29,221.27)           0.00               0.00             (29,221.27)
  1           Miscellaneous Revenue Total                                  $(12,953.58)                 $(29,221.27)            $0.00           $(16,267.69)              $0.00               $0.00            $(29,221.27)               $0.00              $0.00              $(29,221.27)           0.00               0.00             (29,221.27)
 99           Sale of Plans & Specs
                495100       Sale Plans and Specifications                     (1,637.50)                        0.00         1,637.50                  0.00               0.00                    0.00                 0.00               0.00               0.00                    0.00             0.00               0.00                    0.00
   1          Sale of Plans & Specs Total                                   $(1,637.50)                        $0.00        $1,637.50                 $0.00               $0.00               $0.00                   $0.00               $0.00              $0.00                   $0.00             0.00               0.00                    0.00
   2     Other Non-Operating Revenue Total                                 $(14,591.08)                 ($29,464.88)        $1,637.50           $(16,511.30)              $0.00               $0.00            ($29,464.88)               $0.00              $0.00             ($29,464.88)            0.00               0.00             (29,464.88)
   3     Non Operating Revenues Total                                     $(877,044.25)                $(417,992.97)      $475,567.57           $(16,516.29)          $7,730.23               $0.00          $(410,262.74)                $0.00              $0.00            $(410,262.74)            0.00               0.00            (410,262.74)

 99      Non Operating Expenses
 99      Interest Expense
 99           Interest Expense - Bonds
                555010       Interest Expense - Bonds                      146,253.46                   360,625.00         214,371.54                   0.00               0.00                    0.00        360,625.00                  0.00               0.00              360,625.00             0.00               0.00            360,625.00
  1           Interest Expense - Bonds Total                              $146,253.46                  $360,625.00        $214,371.54                 $0.00               $0.00               $0.00           $360,625.00                 $0.00              $0.00             $360,625.00             0.00               0.00            360,625.00
 99           Interest Expense - Loans
                555220       Interest Expense - SARI Note                      84,291.00                  78,661.00               0.00             (5,630.00)              0.00                    0.00         78,661.00                  0.00               0.00               78,661.00             0.00               0.00             78,661.00
  1           Interest Expense - Loans Total                               $84,291.00                   $78,661.00              $0.00             $(5,630.00)             $0.00               $0.00            $78,661.00                 $0.00              $0.00              $78,661.00             0.00               0.00             78,661.00
  2      Interest Expense Total                                           $230,544.46                  $439,286.00        $214,371.54             $(5,630.00)             $0.00               $0.00           $439,286.00                 $0.00              $0.00             $439,286.00             0.00               0.00            439,286.00
 99      Contract Services/Special Projects
 99           Contract Services - Nonoperating
                570002       Contract Services                                      0.00                         0.00             0.00                  0.00               0.00                    0.00                 0.00               0.00               0.00                        0.00         0.00               0.00                    0.00
  1           Contract Services - Nonoperating Total                              $0.00                        $0.00            $0.00                 $0.00               $0.00               $0.00                   $0.00               $0.00              $0.00                       $0.00         0.00               0.00                    0.00
 99           Contract Services - Special Projects
                570005       Special Projects Costs                                 0.00                    3,535.91          3,535.91                  0.00               0.00                    0.00           3,535.91                 0.00               0.00                 3,535.91            0.00               0.00               3,535.91
                             Project Settlement - Conversion                                                                                                                                                                                                                                                                                      0.00
  1           Contract Services - Special Projects Total                          $0.00                   $3,535.91         $3,535.91                 $0.00               $0.00               $0.00             $3,535.91                 $0.00              $0.00                $3,535.91            0.00               0.00               3,535.91
  2      Contract Services/Special Projects Total                                 $0.00                   $3,535.91         $3,535.91                 $0.00               $0.00               $0.00             $3,535.91                 $0.00              $0.00                $3,535.91            0.00               0.00               3,535.91
 99      Capital Outlay Expenditures
 99           Capital Outlay Expenditures
                560060       Equipment                                              0.00                         0.00             0.00                  0.00               0.00                    0.00                 0.00               0.00               0.00                     0.00            0.00               0.00                    0.00
  1           Capital Outlay Expenditures Total                                   $0.00                        $0.00            $0.00                 $0.00               $0.00               $0.00                   $0.00               $0.00              $0.00                    $0.00            0.00               0.00                    0.00
  2      Capital Outlay Expenditures Total                                        $0.00                        $0.00            $0.00                 $0.00               $0.00               $0.00             $3,535.91                 $0.00              $0.00                $3,535.91            0.00               0.00               3,535.91
 99      Other Non-Operating Expenses
 99           Bad Debt Expenses
                580050       Bad Debt Expense                                  75,184.66                         0.00             0.00            (75,184.66)              0.00                    0.00                 0.00               0.00               0.00                        0.00         0.00               0.00                    0.00
  1           Bad Debt Expenses Total                                      $75,184.66                          $0.00            $0.00           $(75,184.66)              $0.00               $0.00                   $0.00               $0.00              $0.00                       $0.00         0.00               0.00                    0.00
 99           Financial Exp-Bond Related Expenses
                550050       Bond Administration Fees                               0.00                      724.40           724.40                   0.00               0.00                    0.00              724.40                0.00               0.00                     724.40          0.00               0.00                  724.40
  1           Financial Exp-Bond Related Expenses Total                           $0.00                      $724.40          $724.40                 $0.00               $0.00               $0.00               $724.40                 $0.00              $0.00                    $724.40          0.00               0.00                  724.40
 99           Financial Exp-Deferred Costs
                551120       Deferred Finance Amortization                     (1,060.00)                   (6,355.96)            0.00             (5,295.96)              0.00                    0.00          (6,355.96)                0.00               0.00                (6,355.96)           0.00               0.00              (6,355.96)
  1           Financial Exp-Deferred Costs Total                            $(1,060.00)                  $(6,355.96)            $0.00             $(5,295.96)             $0.00               $0.00             $(6,355.96)               $0.00              $0.00               $(6,355.96)           0.00               0.00              (6,355.96)
 99           Loss on Sale of Assets
                580020       Loss on Sale of Asset                                  0.00                         0.00             0.00                  0.00               0.00                    0.00                 0.00               0.00               0.00                        0.00         0.00               0.00                    0.00
  1           Loss on Sale of Assets Total                                        $0.00                        $0.00            $0.00                 $0.00               $0.00               $0.00                   $0.00               $0.00              $0.00                       $0.00         0.00               0.00                    0.00
 99           Other Expenses - Nonoperating
                580090       Non Operating - Other Expense                          0.00                  29,989.66         29,989.66                   0.00               0.00                    0.00         29,989.66                  0.00               0.00               29,989.66             0.00               0.00             29,989.66
   1          Other Expenses - Nonoperating Total                                 $0.00                 $29,989.66         $29,989.66                 $0.00               $0.00               $0.00            $29,989.66                 $0.00              $0.00              $29,989.66             0.00               0.00             29,989.66
   2     Other Non-Operating Expenses Total                                $74,124.66                   $24,358.10         $30,714.06           $(80,480.62)              $0.00               $0.00            $24,358.10                 $0.00              $0.00              $24,358.10             0.00               0.00             24,358.10
   3     Non Operating Expenses Total                                     $304,669.12                  $467,180.01        $248,621.51           $(86,110.62)              $0.00               $0.00           $467,180.01                 $0.00              $0.00             $467,180.01             0.00               0.00            467,180.01

   4 NON-OPERATING INCOME/LOSS                                                 $(572,375.13)            $49,187.04        $724,189.08          $(102,626.91)          $7,730.23               $0.00            $56,917.27                 $0.00              $0.00              $56,917.27             0.00               0.00             56,917.27
       INCOME/LOSS BEFORE CONTRIBUTIONS & TRFS                            $(544,576.46)              ($1,594,387.98)     $6,670,769.45        $(7,720,580.97)         $7,730.23               $0.00         ($1,586,657.75)               $0.00              $0.00          ($1,586,657.75)            0.00               (0.00)        (1,586,657.75)
 99 OPERATING TRANSFERS




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx Trial Bal FY0809-NC                                                                                                                                                                                                                                                                      4/25/2013 5:35 PM
Company Code: 1000                                                                                                                                         Inland Empire Utilities Agency                                                                                                                                                          Page 64 of 96
Fund: 10500 - NC - Non-Reclaimable Wastewater                                                                                                                  Auditors Trial Balance
Functional Area: All                                                                                                                                 For the Fiscal Year Ended June 30, 2009
Period 1-16



                                                                      CAFR BAL                Unadjusted GL Bal.             Comparative                  Period 14 &/or 15 GL Adjustments          Revised GL BAL     Period 16 - CAFR Presentation Adj      CAFR-Balance                 Project Settlements            Final CAFR Balance
                 Account Nbr                                            2008                        2009                    Increase          Decrease             ADJ Dr.              ADJ Cr.         2009                  CAFR_DR             CAFR-CR   Before Settlement           Capital           O&M                   2009

 99 ASSETS
      Transfers
 99     Capital Contribution Transfers - In/Out
 99          Capital Contribution Transfers - In
               803200       Capital Contribution - Transfers IN                     0.00                      0.00             0.00               0.00               0.00                    0.00               0.00              0.00               0.00                        0.00         0.00               0.00                   0.00
  1          Capital Contribution Transfers - In Total                             $0.00                    $0.00            $0.00               $0.00              $0.00               $0.00                  $0.00             $0.00              $0.00                       $0.00         0.00               (0.00)                 0.00
 99          Capital Contribution Transfers - Out
               803100       Capital Contribution - Transfers OUT               39,849.00                14,384.00              0.00         (25,465.00)              0.00                    0.00         14,384.00               0.00               0.00               14,384.00             0.00               0.00             14,384.00
   1         Capital Contribution Transfers - Out Total                    $39,849.00                  $14,384.00            $0.00         $(25,465.00)             $0.00               $0.00            $14,384.00              $0.00              $0.00              $14,384.00             0.00               0.00             14,384.00
   3    Transfers Total                                                    $39,849.00                  $14,384.00            $0.00         $(25,465.00)             $0.00               $0.00            $14,384.00              $0.00              $0.00              $14,384.00             0.00               (0.00)           14,384.00

   4 OPERATING TRANSFERS TOTAL                                                   $39,849.00            $14,384.00            $0.00         $(25,465.00)             $0.00               $0.00            $14,384.00              $0.00              $0.00              $14,384.00             0.00               (0.00)           14,384.00
   6 GRAND TOTAL                                                                  $(0.00)                   $0.00    $18,297,632.15    $(18,297,632.15)    $11,009,214.02     $(11,009,214.02)                 $0.00             $0.00              $0.00                   $0.00             0.00               (0.00)                (0.00)




C:\Docstoc\Working\pdf\08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx Trial Bal FY0809-NC                                                                                                                                                                                                                                                            4/25/2013 5:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                        End Balance      End Balance       Increase       Decrease         Dr            Cr         2008 Revised end   CAFR Dr       CAFR Cr       2008 CAFR end

                                                                                                06/30/2007       06/30/2008                                                                     balance                                       Balance
Assets


          Current Assets
                                  Cash
                        109910           NC 000 000 1160 Claim on Cash                           6,029,466         5,660,900                  0    (368,566)     1,844,548    (9,142,970)        (1,637,522)                                   (1,637,522)
                                  Cash Total                                                     6,029,466         5,660,900                  0    (368,566)     1,844,548    (9,142,970)        (1,637,522)             0             0       (1,637,522)

                                  Short term investments
                        109920            NC 000 000 1170 Claim on Investments                  13,371,675        13,371,675                  0              0                (1,065,151)       12,306,524                                    12,306,524
                                  Short term investments Total                                  13,371,675        13,371,675                  0              0          0     (1,065,151)       12,306,524               0             0      12,306,524

                                  Accounts receivable
          120099        120000          NC 000 000 1200        Accounts Receivable - Trade         770,582           805,327         34,744               0                                         805,327                                      805,327
                        120030          NC 000 000 1201        Accrued AR - Trade                  734,652           939,940        205,288               0                                         939,940                                      939,940
                        120410          NC 000 000 1223        Accrued Rec-SCE Disposal Fee        114,442           243,841        129,400               0                                         243,841                                      243,841
                        120090          NC 000 000 1290        Allowance: Uncollectible Accts       75,185                 0              0         (75,185)                                              0                                            0
                                  Accounts receivable Total                                      1,694,860         1,989,108        369,432         (75,185)            0              0          1,989,108              0             0       1,989,108

                                  Interest receivable
                        121110            NC 000 000 1230 Accrued Interest Receivable               89,048                     0              0     (89,048)       57,392                            57,392                                       57,392
                        121120            NC 000 000 1236 Accrued Int Rec - Gov't Notes             51,148                     0              0     (51,148)       85,579                            85,579                                       85,579
                                  Interest receivable Total                                        140,196                     0              0    (140,196)      142,970              0            142,970              0             0         142,970

                                  Other receivables
                        120200            NC 000 000 1216 Niagara Bottling-NRW Pipeline             23,110            23,813             703                 0                                       23,813                                        23,813
                                  Other receivables Total                                           23,110            23,813             703                 0          0              0             23,813              0             0           23,813

                        123010           Due from othe funds                                                 0                 0              0              0   9,000,000             0          9,000,000              0             0       9,000,000
                                  Due from other funds                                                       0                 0              0              0   9,000,000             0          9,000,000              0             0       9,000,000

                                  Prepaid expenses
                        140210           NC 000 000 1410 Prepaid Volumetric Fees-LACSD             194,069           224,332         30,263                  0                                      224,332                                      224,332
                                  Prepaid expenses Total                                           194,069           224,332         30,263                  0          0              0            224,332              0             0         224,332

                                  Taxes receivable
                        122010           NC 000 000 1240 Taxes Receivable                                0                 1                  1              0                                            1                                             1
                        122029           NC 000 000 1245 Taxes Receivable - RDA's                   26,759            26,759                  0              0                                       26,759                                        26,759
                                  Taxes receivable Total                                            26,759            26,761                  1              0          0              0             26,761              0             0           26,761

          Current Assets Total                                                                  21,480,135        21,296,588        400,400        (583,946) 10,987,518      (10,208,121)       22,075,985               0             0      22,075,985




     C:\Docstoc\Working\pdf\                                                                                                                                                                                                   Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                                   65 of 96                                                                                                     4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                       End Balance       End Balance     Increase        Decrease       Dr       Cr       2008 Revised end   CAFR Dr       CAFR Cr       2008 CAFR end

                                                                                                06/30/2007       06/30/2008                                                           balance                                       Balance


          Noncurrent Assets
                       Capital Assets
                                Property, plant & equipment
                       170300          NC 000 000 1700 Interceptors & Meters                     1,976,058         9,506,292     7,530,235                0                             9,506,292                                     9,506,292
                       170300          NC 000 000 1701 Collect'n/Outfall/Transm. Line            7,544,412                               0       (7,544,412)                                    0                                             0
                       170600          NC 000 000 1705 Valves / Vaults & Meters/Water                    0                               0                0                                     0                                             0
                       170300          NC 000 000 1715 Distribution Systems-Recyc Wtr              241,929                               0         (241,929)                                    0                                             0
                       170300          NC 000 000 1716 Coll/Transmission/Tie-In Lines              857,636                               0         (857,636)                                    0                                             0
                       170600          NC 000 000 1730 Equipment-specialized                        46,929           282,597       235,668                0                               282,597                                       282,597
                       170600          NC 000 000 1739 Other Equipment                             103,723                               0         (103,723)                                    0                                             0
                       170400          NC 000 000 1742 Pump Pl/Gen Station/Aqu Conn                 58,175                               0          (58,175)                                    0                                             0
                       170150          NC 000 000 1751 Land Improvement                                  0             5,005         5,005                0                                 5,005                                         5,005
                       170400          NC 000 000 1748 Lift Stations                               442,925         1,514,257     1,071,332                0                             1,514,257                                     1,514,257
                       174500          NC 000 000 1755 Accumulated Depreciation                 (6,308,553)       (6,621,765)            0         (313,212)                           (6,621,765)                                   (6,621,765)
            11,921,295          Property, plant & equipment Total                                4,963,235         4,686,387     8,842,239       (9,119,087)         0        0         4,686,387              0             0        4,686,387

                                  Jobs in progress
                        173950            NC 000 000 1850 Replacement Capital                     589,969            571,642             0          (18,327)                              571,642                                      571,642
                        173970            NC 000 000 1870 Design and Construction                  58,888             34,671             0          (24,217)                               34,671                                       34,671
                        173900            NC 000 000 1880 WIP - K Cost Reimb & C.I.A.                 651              4,052         3,401                0                                 4,052                                        4,052
                        179000            NC xxx xxx xxxx Other Non-Construction                        0          3,955,955     3,955,955                0                             3,955,955                                    3,955,955
                                  Jobs in progress Total                                          649,508          4,566,320     3,959,356          (42,544)         0        0         4,566,320              0             0       4,566,320

                        Capital Assets Total                                                    5,612,742          9,252,706    12,801,595       (9,161,631)         0        0         9,252,706              0             0       9,252,706

                        Other assets
                                 Long term receivables
                        181010          NC 000 000 1826 Niagara Bottling-Capacity Purc            182,696            158,883                0       (23,813)                              158,883                                      158,883
                                 Long term receivables Total                                      182,696            158,883                0       (23,813)         0        0           158,883              0             0         158,883

                                  Intangible assets
                        175310            NC 000 000 1760     NRW Line in LA County - CSDLAC     1,204,847                            0          (1,204,847)                                    0                                            0
                        175310            NC 000 000 1764     Construction Costs-SARI            1,179,204                            0          (1,179,204)                                    0                                            0
                        175410            NC 000 000 1770     Master Planning                       48,528            47,553          0                (975)                               47,553                                       47,553
                        175210            NC 000 000 1780     Capacity Agreement - CSDLAC 25     5,102,843        36,740,766 31,637,924                   0                            36,740,766                                   36,740,766
                        175210            NC 000 000 1783     Capacity Agreement - SARI          2,437,645                            0          (2,437,645)                                    0                                            0
                        175210            NC 000 000 1781     Capital Cost Repl - CSDLAC 25     23,111,162                            0         (23,111,162)                                    0                                            0
                        175210            NC 000 000 1784     Secondary Treatment - CSDOC        1,431,143                            0          (1,431,143)                                    0                                            0
                        175210            NC 000 000 1785     ACR Costs - CSDOC                    793,973                            0            (793,973)                                    0                                            0
                        179210            NC 000 000 1795     Accumulated Amortization         (11,998,121)      (12,791,100)         0            (792,979)                          (12,791,100)                                 (12,791,100)
                                  Intangible assets Total                                       23,311,223        23,997,219 31,637,924         (30,951,928)         0        0        23,997,219              0             0      23,997,219

                                  Deferred Costs
NEW FY0708              189050           NC XXX XXX XXXX Deferred Costs-Bond Financing                       0        93,542       93,542                   0                              93,542                                        93,542
NEW FY0708                        Deferred Ccosts Total                                                      0        93,542       93,542                   0        0        0            93,542              0             0           93,542

                        Other assets Total                                                     23,493,919         24,249,644    31,731,465      (30,975,741)         0        0       24,249,644               0             0      24,249,644




     C:\Docstoc\Working\pdf\                                                                                                                                                                                         Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                                   66 of 96                                                                                           4/25/20135:35 PM
nfund     NC
Control   FALSE
                                             Updated 1/14/09
                                             key code 07/08                                        End Balance      End Balance      Increase        Decrease        Dr           Cr         2008 Revised end   CAFR Dr       CAFR Cr       2008 CAFR end

                                                                                                   06/30/2007       06/30/2008                                                                   balance                                       Balance
                          Restricted Assets
                                   Assets held w/trustee/fiscal agent
NEW   FY0708              156011          Improv Proceeds-2008A Bonds                                           0     4,139,032      4,139,032                  0                                  4,139,032                                    4,139,032
NEW   FY0708              156012          Replacement Proceeds - 2008A Bonds                                    0       192,201        192,201                  0                                    192,201                                      192,201
NEW   FY0708              156020          Bonds - Cost of Issurance                                             0         4,841          4,841                  0                                      4,841                                        4,841
NEW   FY0708              156030          Bonds - Principal & Interest - Payment Fund                           0            25             25                  0                                         25                                           25
NEW   FY0708              156065          Bonds - Debt Service Capitalized Interest                             0       114,424        114,424                  0                                    114,424                                      114,424
NEW   FY0708                       Assets held w/trustee/fiscal agent Total                                     0     4,450,523      4,450,523                  0         0             0          4,450,523              0             0       4,450,523


          Noncurrent Assets Total                                                                  29,106,662        37,952,874     48,983,584      (40,137,372)          0             0        37,952,874               0             0      37,952,874

Assets Total                                                                                       50,586,797        59,249,462     49,383,983      (40,721,318) 10,987,518   (10,208,121)       60,028,859               0             0      60,028,859

Liabilities & Agency Equity
           Current Liabilities
                                  Accounts payable
          200099          200000/       NC 000 000 2000           Accounts Payable - Trade           (145,915)         (684,859)                0     (538,944)                                     (684,859)                                     (684,859)
                          200030/
                          200900
                          201010        NC 000 000 2010           Accrued Expense-To Be Reversed      (96,614)            1,152        97,766                0                                         1,152                                         1,152
                          201030        NC 000 000 2020           Accrued Exp O&M -YE-Not Rvrs'd      (42,868)          (42,868)            0                0                                       (42,868)                                      (42,868)
                          201040/201020 NC 000 000 2021           Accrued Exp WIP- YE-Not Rvrs'd      (42,544)          (34,302)        8,242                0                                       (34,302)                                      (34,302)
                                  Accounts payable Total                                             (327,941)         (760,878)      106,007         (538,944)           0             0           (760,878)             0             0         (760,878)

                                      Accrued liabilities
          202129          202120             NC 000 000 2450      Cust. Advances For Constructon       (1,997)            (5,068)           0            (3,071)                                      (5,068)                                       (5,068)
                          202900             NC 000 000 2520      Accrued SCE Disp.Fees - CSDLAC     (114,442)                        114,442                 0                                            0                                             0
                          202900             NC 000 000 2530      Est'd East End SS/COD Penalty      (301,858)                        301,858                 0                                            0                                             0
NEW FY0708                202210             Sales Use Tax - Ca                                             0               (96)            0               (96)                                         (96)                                          (96)
                          202900             NC 000 000 2550      Accrued Liabilites - Other         (993,096)       (2,149,963)            0        (1,156,867)                                  (2,149,963)                                   (2,149,963)
                                      Accrued liabilities Total                                    (1,411,392)       (2,155,127)      416,299        (1,160,034)          0             0         (2,155,127)             0             0       (2,155,127)

                                      Interest payable
NEW FY0708                230010      10508 NC XXX XXX XXXX Int Payable - 08A Bonds                             0       (60,104)                0               0                                    (60,104)                                      (60,104)
                                      Interest payable Total                                                    0       (60,104)                0               0         0             0            (60,104)             0             0          (60,104)

                                      Notes payable, due within one year
                          222020             NC 000 000 2128 Cur Portion-SARI Pipeln Cap Us          (178,125)         (178,125)                0               0                                   (178,125)                                     (178,125)
                                      Notes payable, due within one year Total                       (178,125)         (178,125)                0               0         0             0           (178,125)             0             0         (178,125)

                                  Retentions payable
                          240110/240119 NC 000 000 2005 Retention-Construction Contrct                          0      (291,969)                0     (291,969)                                     (291,969)                                     (291,969)
                                  Retentions payable Total                                                      0      (291,969)                0     (291,969)           0             0           (291,969)             0             0         (291,969)

          Current Liabilities Total                                                                (1,917,458)       (3,446,202)      522,307        (1,990,946)          0             0         (3,446,202)             0             0       (3,446,202)




      C:\Docstoc\Working\pdf\                                                                                                                                                                                                   Trial Bal FY0708-NC
      08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                                     67 of 96                                                                                                   4/25/20135:35 PM
nfund     NC
Control   FALSE
                                           Updated 1/14/09
                                           key code 07/08                                   End Balance    End Balance    Increase     Decrease      Dr       Cr       2008 Revised end   CAFR Dr       CAFR Cr       2008 CAFR end

                                                                                             06/30/2007    06/30/2008                                                      balance                                       Balance
          Noncurrent Liabilities
                                    Notes payable, due in more than one year
NEW FY0708                260010    10508 08A Bond - Principal                                        0     (7,212,500)          0     (7,212,500)                          (7,212,500)                                   (7,212,500)
NEW FY0708                260020    10508 2008A Bond Issue Premium                                    0       (289,924)          0       (289,924)                            (289,924)                                     (289,924)
                          261040           NC 000 000 2728 SARI Pipeline Capacity Use Rt     (1,800,005)    (1,621,881)    178,125              0                           (1,621,881)                                   (1,621,881)
                          261050           NC 000 000 2729 SARI Pipeline Unamort.Discount       554,387        470,096           0        (84,291)                             470,096                                       470,096
                                    Notes payable, due in more than one year Total           (1,245,618)    (8,654,209)    178,125     (7,586,715)        0        0        (8,654,209)             0             0       (8,654,209)

          Noncurrent Liabilities Total                                                       (1,245,618)    (8,654,209)    178,125     (7,586,715)        0        0        (8,654,209)             0             0       (8,654,209)

          Agency Equity
                                    Operating/Capital Reserves
                          320010           NC 000 000 3715 Industrial Users/Direct Conn        (938,875)             0      938,875             0                                    0                                            0
                          331020           NC 000 000 3802 Operating/Capital Contingency    (25,993,226)   (26,932,101)           0      (938,875)                         (26,932,101)                                 (26,932,101)
                          331030           NC 000 000 3805 Reserve For Encumbrances              (6,956)        (2,931)       4,025             0                               (2,931)                                      (2,931)
                          333010           NC 000 000 3849 Bond Requirement Reserve          (1,798,107)    (1,798,107)           0             0                           (1,798,107)                                  (1,798,107)
                          320010           NC 000 000 3870 Retirement Sinking Fund     *      1,416,486              0            0    (1,416,486)                                   0                                            0
                          320010           NC 000 000 3970 Unreserved Equity                (19,170,394)   (19,917,825)           0      (747,431)                         (19,917,825)                                 (19,917,825)
                          381000           NC 000 000 xxxx Fund Trnasfers-OUT                15,390,671     15,535,710      145,039             0                           15,535,710                                   15,535,710
                          382000           NC 000 000 xxxx Fund Trnasfers-IN                (14,228,727)   (14,308,466)           0       (79,739)                         (14,308,466)                                 (14,308,466)
                                    Operating/Capital Reserves Total                        (45,329,129)   (47,423,721)   1,087,939    (3,182,531)        0        0       (47,423,721)             0             0     (47,423,721)

          Agency Equity Total                                                               (45,329,129)   (47,423,721)   1,087,939    (3,182,531)        0        0       (47,423,721)             0             0     (47,423,721)

Liabilities & Agency Equity Total                                                           (48,492,205)   (59,524,131)   1,788,370   (12,760,193)        0        0       (59,524,131)             0             0     (59,524,131)




     C:\Docstoc\Working\pdf\                                                                                                                                                                              Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                             68 of 96                                                                                      4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                   End Balance   End Balance    Increase    Decrease      Dr       Cr       2008 Revised end   CAFR Dr       CAFR Cr       2008 CAFR end

                                                                                           06/30/2007    06/30/2008                                                     balance                                       Balance
Operating revenues
         Operating Revenue
                                  Service charges
                        401010           NC 000 004 4033 Capacity Fees - Monthly-South       (137,241)    (2,084,118)           0   (1,946,877)                          (2,084,118)                                   (2,084,118)
                        401010           NC 000 004 4034 Capacity Fees - Monthly (RC)        (406,988)                    406,988            0                                    0                                             0
                        401010           NC 000 004 4035 Capacity Fees - Monthly - Firm    (1,378,098)                  1,378,098            0                                    0                                             0
                        401010           NC 000 004 4036 Capacity Fees - Option                (9,800)                      9,800            0                                    0                                             0
                        403130           NC 000 004 4198 CIP Capacity Fees - North           (328,116)       (67,896)     260,220            0                              (67,896)                                      (67,896)
                        403130           NC 000 004 4199 CIP Capacity Fee - South             (39,919)                     39,919            0                                    0                                             0
                        403010           NC 000 004 4042 AF Surcharge-Admin & Other Exp             0                           0            0                                    0                                             0
                        403010           NC 000 004 4077 S.C.E. Waste Deliveries             (152,441)                    152,441            0                                    0                                             0
                        403010           NC 000 004 4099 Volumetric Revenue - Frm RO         (167,612)                    167,612            0                                    0                                             0
                        403010           NC 000 004 4070 Ind. Waste Deliveries-South         (104,116)                    104,116            0                                    0                                             0
                        403010           NC 000 004 4075 Ind. Waste Deliveries-North       (1,515,606)    (1,379,762)     135,844            0                           (1,379,762)                                   (1,379,762)
NEW FY0708              403020           Capacity Pipeline Maintenance                              0       (289,920)           0     (289,920)                            (289,920)                                     (289,920)
NEW FY0708              403120           Capacity Sales                                             0        194,564      194,564            0                              194,564                                       194,564
NEW FY0708              409340           NRW Capacity Right Application & Option Convert            0        (12,246)           0      (12,246)                             (12,246)                                      (12,246)
                        409370           NC 000 004 4071 Waste Permit Application Fee         (10,175)        (3,020)       7,155            0                               (3,020)                                       (3,020)
                        402010           NC 000 004 4069 Excess Use Fees-S/S - South         (135,731)      (925,191)           0     (789,460)                            (925,191)                                     (925,191)
                        402010           NC 000 004 4076 Excess Use BOD Fees (SARI)          (385,316)                    385,316            0                                    0                                             0
                        402010           NC 000 004 4081 Excess Use Fees-S/S - North          (20,390)                     20,390            0                                    0                                             0
                        402010           NC 000 004 4082 Excess Use COD Fees (LACSD)         (174,842)                    174,842            0                                    0                                             0
                        409810           NC 000 004 4091 Non-Compliance Cost Reimburse.          (259)       (23,310)           0      (23,051)                             (23,310)                                      (23,310)
                        409370           NC 000 004 4094 Registration Fees - Truckers               0                           0            0                                    0                                             0
                        406100           NC 000 004 4095 Trucked Waste-Within District       (438,234)      (712,752)           0     (274,518)                            (712,752)                                     (712,752)
                        406100           NC 000 004 4097 Trucked Waste-Outside District        (3,982)                      3,982            0                                    0                                             0
                        409210           NC 000 004 4101 Admin Fees - Capacity - North       (537,611)      (402,820)     134,790            0                             (402,820)                                     (402,820)
                        409210           NC 000 004 4102 Admin Fees - Capacity - South        (40,410)                     40,410            0                                    0                                             0
                        409220           NC 000 004 4103 Admin Fees - Volumetric-North       (570,289)      (601,602)           0      (31,313)                            (601,602)                                     (601,602)
                        409220           NC 000 004 4104 Admin Fees - Volumetric-South        (27,286)                     27,286            0                                    0                                             0
                        409230           NC 000 004 4105 Admin Fees - Strength -North         (78,093)      (370,076)           0     (291,983)                            (370,076)                                     (370,076)
                        409230           NC 000 004 4106 Admin Fees - Strength -South        (208,418)                    208,418            0                                    0                                             0
                        409140           NC 000 004 4135 Conserv Meter Chg-Monte Vista              0                           0            0                                    0                                             0
                        403120           NC 000 004 4195 Capacity Fees Sold - NRWS                  0                           0            0                                    0                                             0
                                  Service charges Total                                    (6,870,973)    (6,678,149)   3,852,193   (3,659,369)        0        0        (6,678,149)             0             0       (6,678,149)

          Operating Revenue Total                                                          (6,870,973)    (6,678,149)   3,852,193   (3,659,369)        0        0        (6,678,149)             0             0       (6,678,149)

Operating revenues Total                                                                   (6,870,973)    (6,678,149)   3,852,193   (3,659,369)        0        0        (6,678,149)             0             0       (6,678,149)




     C:\Docstoc\Working\pdf\                                                                                                                                                                           Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                           69 of 96                                                                                     4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                       End Balance   End Balance    Increase   Decrease     Dr   Cr   2008 Revised end   CAFR Dr   CAFR Cr     2008 CAFR end

                                                                                               06/30/2007    06/30/2008                                           balance                                 Balance


Operating Expenses
         Operating Expense
                                  Administration & general - Functional Area #160000 #165000
                        770000           NC 515 410 7832 Audit Fees - Alloc.                        3,913              0           0      (3,913)                           0                                       0
                        720000           NC 515 410 7831 Administrative Expenses Alloc            103,636        212,261     108,626           0                      212,261                                 212,261
                        720000           NC 515 410 7838 Legal Fees Allocation                     10,525                          0     (10,525)                           0                                       0
                        730000           NC 515 420 7824 Sludge Disposal Equip. - Alloc             2,997          1,728           0      (1,269)                       1,728                                   1,728
                        740000           NC 515 420 7812 Casualty Insurance Alloc.                  2,727          3,430         703           0                        3,430                                   3,430
                        740000           NC 515 430 7812 Casualty Insurance Alloc.                    908                          0        (908)                           0                                       0
                        740000           NC 515 440 7812 Casualty Insurance Alloc.                     12                          0         (12)                           0                                       0
                        750000           NC xxx xxx xxxx Maintenance Expense Allocation                 0          5,302       5,302           0                        5,302                                   5,302
                        570004           NC 515 210 7998 Environ.Compl.Contract Service               623              0           0        (623)                           0                                       0
                        519110           NC 235 100 6095 Inventory Adjustments                          0                          0           0                            0                                       0
                        580050           Bad Debt Expense-Paradise Textile                              0         75,185      75,185           0                       75,185                                  75,185
                        520210           NC 110 410 6103 Legal Services - General                   4,040          1,280           0      (2,760)                       1,280                                   1,280
                        520230           NC 110 410 6104 Legal Fees - Litigation                      180              0           0        (180)                           0                                       0
                        540410           NC 515 410 6132 L.A.C.S.D. Inspect/Permit Rev.            63,727        100,866      37,139           0                      100,866                                 100,866
                        540410           NC 515 410 6131 S.A.W.P.A. Permit Review                   2,000                          0      (2,000)                           0                                       0
                        512110           NC 515 410 6210 Operating Supplies                         5,227          2,394           0      (2,833)                       2,394                                   2,394
                        580090           NC 420 420 7854 Other Prior Year Expenses                      9              0           0          (9)                           0                                       0
                        580090           NC 230 410 7854 Other Prior Year Expenses                  2,190              0           0      (2,190)                           0                                       0
                        519310           NC 517 420 6437 Permits/License - Operating                   50              0           0         (50)                           0                                       0
                        519310           NC 517 440 6437 Permits/License - Operating                  332              0           0        (332)                           0                                       0
                        512660           NC 515 410 6201 Small Tools & Equip. <$5000                2,914          1,762           0      (1,152)                       1,762                                   1,762
                        570005           NC 515 410 7999 Special Projects                          (1,928)             0       1,928           0                            0                                       0
                        570005           NC 544 410 7999 Special Projects                               0              0           0           0                            0                                       0
                        521110           NC 221 430 6148 Weed Control Services                         35                          0         (35)                           0                                       0
                        701000           NC 230 410 7351 Salaries-Finance & Accounting                  0        133,874     133,874           0                      133,874                                 133,874
                        701000           NC 515 210 7461 Salaries-PreTrt/Srce Contrl .              1,156                          0      (1,156)                           0                                       0
                        701000           NC 515 410 7115 Salaries-Internal Audit                        0                          0           0                            0                                       0
                        701000           NC 515 410 7351 Salaries-Finance & Accounting              6,891                          0      (6,891)                           0                                       0
                        701000           NC 515 410 7371 Salaries-Human Resources                      27                          0         (27)                           0                                       0
                        701000           NC 515 410 7395 Salaries- Wtr Res & Planning                  11                          0         (11)                           0                                       0
                        701000           NC 515 410 7611 Salaries-RP1/RP4 Plant Maint                  27                          0         (27)                           0                                       0
                        701000           NC 515 410 7461 Salaries-PreTrt/Srce Contrl .            205,155                          0    (205,155)                           0                                       0
                        701000           NC 515 410 7636 Salaries RP2/CC E/I Maint                    795                          0        (795)                           0                                       0
                        702004           NC 515 410 7637 Burden-RP2/CC Elect/Inst Maint               465         78,399      77,934           0                       78,399                                  78,399
                        702004           NC 515 410 7462 Burden-PreTrt/Srce Contrl                120,016                          0    (120,016)                           0                                       0
                        702004           NC 515 410 7612 Burden-RP1/RP4 Plant Maint                    16                          0         (16)                           0                                       0
                        702004           NC 515 410 7396 Burden- Wtr Res & Planning                     6                          0          (6)                           0                                       0
                        702004           NC 515 410 7372 Burden-Human Resourses                        16                          0         (16)                           0                                       0
                        702004           NC 515 410 7352 Burden-Finance & Accounting                3,917                          0      (3,917)                           0                                       0
                        702004           NC 515 410 7116 Burden-Internal Audit                          0                          0           0                            0                                       0
                        702004           NC 515 210 7462 Burden-PreTrt/Srce Contrl                    676                          0        (676)                           0                                       0
                        702004           NC 230 410 7352 Burden-Finance & Accounting                    0                          0           0                            0                                       0
                        703004           NC 230 410 7353 Overhead-Finance & Accounting                  0         39,471      39,471           0                       39,471                                  39,471
                        703004           NC 515 210 7463 Overhead-PreTrt/Srce Contrl                  257                          0        (257)                           0                                       0
                        703004           NC 515 410 7117 Overhead-Internal Audit                        0                          0           0                            0                                       0
                        703004           NC 515 410 7353 Overhead-Finance & Accounting              2,076                          0      (2,076)                           0                                       0
                        703004           NC 515 410 7463 Overhead-PreTrt/Srce Contrl               45,585                          0     (45,585)                           0                                       0
                        703004           NC 515 410 7373 Overhead-Human Resourses                       9                          0          (9)                           0                                       0




     C:\Docstoc\Working\pdf\                                                                                                                                                                 Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                               70 of 96                                                                       4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                      End Balance   End Balance    Increase   Decrease     Dr       Cr       2008 Revised end   CAFR Dr       CAFR Cr       2008 CAFR end

                                                                                              06/30/2007    06/30/2008                                                   balance                                       Balance
                        703004           NC 515 410 7397 Overhead-Wtr Res & Planning                   3                          0          (3)                                   0                                            0
                        703004           NC 515 410 7613 Overhead-RP1/RP4 Plant Maint                  4                          0          (4)                                   0                                            0
                        703004           NC 515 410 7638 Overhead-RP2/CC E/I Maint                   232                          0        (232)                                   0                                            0
                        710000           NC 312 210 7398 GenrlAloc-Wtr Res & Planning                  0        440,284     440,284           0                              440,284                                      440,284
                        710000           NC 515 410 7118 General Alloc-Internal Audit              9,888                          0      (9,888)                                   0                                            0
                        710000           NC 515 410 7124 General Alloc-Public Informatn            4,485                          0      (4,485)                                   0                                            0
                        710000           NC 515 410 7214 General Alloc-Fin & Admin                13,620                          0     (13,620)                                   0                                            0
                        710000           NC 515 410 7324 General Alloc - C.P.F.M.                 38,264                          0     (38,264)                                   0                                            0
                        710000           NC 515 410 7344 General Alloc-Mat'l Mgmt                 16,783                          0     (16,783)                                   0                                            0
                        710000           NC 515 410 7354 General Alloc.-Fin & Acct'g              29,797                          0     (29,797)                                   0                                            0
                        710000           NC 515 410 7364 General Alloc-Info Svc's                 39,021                          0     (39,021)                                   0                                            0
                        710000           NC 515 410 7374 General Alloc-Human Resources            38,956                          0     (38,956)                                   0                                            0
                        710000           NC 515 410 7378 General Alloc-Trng/Compliance               803                          0        (803)                                   0                                            0
                        710000           NC 515 410 7394 General Alloc - Admin Support            12,877                          0     (12,877)                                   0                                            0
                        710000           NC 515 210 7398 GenrlAloc-Wtr Res & Planning             13,113                          0     (13,113)                                   0                                            0
                        710000           NC 515 410 7114 General Alloc-Agency Managemnt           16,671                          0     (16,671)                                   0                                            0
                        710000           NC 515 410 7424 Genrl Alloc-Eng/Const Mgmt               20,361                          0     (20,361)                                   0                                            0
                        710000           NC 515 410 7464 Genrl Alloc-PreTrt/Srce Contrl          120,164                          0    (120,164)                                   0                                            0
                        710000           NC 515 410 7514 Genrl Alloc-Operations Adm Stf            4,791                          0      (4,791)                                   0                                            0
                        710000           NC 515 410 7534 General Allocation-Laboratory             2,634                          0      (2,634)                                   0                                            0
                                  Administration & general Total                                 973,684      1,096,236     920,444    (797,892)        0        0         1,096,236              0             0       1,096,236

                                  Wastewater collection - Functional Area #170000
                        545340          NC 240 440 6622 Computer Communications                    1,668          1,718          50           0                                1,718                                         1,718
                        521010          NC 543 420 6135 Contract Labor                             1,887         20,357      18,471           0                               20,357                                        20,357
                        521010          NC 543 440 6135 Contract Labor                               870                          0        (870)                                   0                                             0
                        521010          NC 542 440 6135 Contract Labor                                 0                          0           0                                    0                                             0
                        521050          NC 542 440 6138 Contract Materials                           578            514           0         (65)                                 514                                           514
                        521050          NC 543 440 6138 Contract Materials                         3,139              0           0      (3,139)                                   0                                             0
                        570002          NC 420 420 7997 Contract Services                              0                          0           0                                    0                                             0
                        570002          NC 420 430 7997 Contract Services                          4,544              0           0      (4,544)                                   0                                             0
                        570004          NC 515 420 7998 Environ.Compl.Contract Service            16,085              0           0     (16,085)                                   0                                             0
                        521080          Other Contractual Services                                     0             24          24           0                                   24                                            24
                        519310          Permits/License                                                0            686         686           0                                  686                                           686
                        512730          Equipment Rental (non lease)                                   0          2,597       2,597           0                                2,597                                         2,597
                        505010          Pay for Temporary Services                                     0         30,971      30,971           0                               30,971                                        30,971
                        547220          NC xxx xxx 6655 Equipment Leases-Operations & Maint            0          3,813       3,813           0                                3,813                                         3,813
                        512450          NC xxx xxx xxxx Fleet Parts & Supplies                         0              4           4           0                                    4                                             4
                        511250          NC xxx xxx xxxx Travel Costs-Lodging                           0            115         115           0                                  115                                           115
                        580010          NC 542 440 6715 Discounts Earned                               0                          0           0                                    0                                             0
                        545110          NC 541 420 6605 Electricity                                  169         54,404      54,235           0                               54,404                                        54,404
                        545110          NC 541 430 6605 Electricity                                  180                          0        (180)                                   0                                             0
                        545110          NC 541 440 6605 Electricity                               53,112                          0     (53,112)                                   0                                             0
                        570004          NC 515 430 7998 Environ.Compl.Contract Service                 0                          0           0                                    0                                             0
                        530000          Chemicals                                                      0         61,347      61,347           0                               61,347                                        61,347
                        570004          NC 515 430 7998 Environ.Compl.Contract Service                 0                          0           0                                    0                                             0
                        530024          NC 515 420 6329 Ferric Chloride-Odor Control              81,710         53,275           0     (28,435)                              53,275                                        53,275
                        526510          NC 544 440 6245 Hazardous Material(s) Disposal                 0                          0           0                                    0                                             0
                        519110          NC 546 100 6095 Inventory Adjustments                        171              0           0        (171)                                   0                                             0
                        521110          NC 221 440 6147 Landscape Services                         3,656          4,777       1,121           0                                4,777                                         4,777
                        512170          NC 542 420 6215 Maint. Supplies-Plant Maint                    0                          0           0                                    0                                             0
                        512170          NC 543 420 6217 Maint. Supplies-Instr. Maint               2,584          5,956       3,372           0                                5,956                                         5,956




     C:\Docstoc\Working\pdf\                                                                                                                                                                            Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                              71 of 96                                                                                   4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                           End Balance   End Balance    Increase   Decrease     Dr   Cr   2008 Revised end   CAFR Dr   CAFR Cr     2008 CAFR end

                                                                                                   06/30/2007    06/30/2008                                           balance                                 Balance
                        512170            NC   542   440   6215   Maint. Supplies-Plant Maint           1,349                          0      (1,349)                           0                                       0
                        512170            NC   542   440   6218   Maint. Supplies-Mech. Maint           2,819                          0      (2,819)                           0                                       0
                        512170            NC   543   440   6216   Maint. Supplies-Elect. Maint            303                          0        (303)                           0                                       0
                        512170            NC   543   440   6217   Maint. Supplies-Instr. Maint          2,032                          0      (2,032)                           0                                       0
                        512170            NC   552   430   6215   Maint. Supplies-Plant Maint             119                          0        (119)                           0                                       0
                        512170            NC   553   420   6216   Maint. Supplies-Elect. Maint              0                          0           0                            0                                       0
                        512170            NC   553   420   6217   Maint. Supplies-Instr. Maint            716                          0        (716)                           0                                       0
                        512170            NC   553   430   6217   Maint. Supplies-Instr. Maint             43                          0         (43)                           0                                       0
                        512170            NC   515   420   6216   Maint. Supplies-Elect. Maint              0                          0           0                            0                                       0
                        512170            NC   515   440   6215   Maint. Supplies-Plant Maint              21                          0         (21)                           0                                       0
                        512170            NC   515   440   6218   Maint. Supplies-Mech. Maint              48                          0         (48)                           0                                       0
                        750000            NC   525   430   7836   Maintenance Expense Allocation        2,613          3,650       1,037           0                        3,650                                   3,650
                        750000            NC   515   430   7836   Maintenance Expense Allocation        3,133                          0      (3,133)                           0                                       0
                        750000            NC   515   420   7836   Maintenance Expense Allocation        2,632                          0      (2,632)                           0                                       0
                        750000            NC   525   420   7836   Maintenance Expense Allocation        5,616                          0      (5,616)                           0                                       0
                        750000            NC   525   430   7835   Utilities (M.O.) - Alloc                306                          0        (306)                           0                                       0
                        750000            NC   525   420   7835   Utilities (M.O.) - Alloc                564                          0        (564)                           0                                       0
                        512110            NC   515   420   6210   Operating Supplies                    3,153          9,347       6,194           0                        9,347                                   9,347
                        580090            NC   541   440   7854   Other Prior Year Expenses                 0              0           0           0                            0                                       0
                        580090            NC   420   430   7854   Other Prior Year Expenses                 6              0           0          (6)                           0                                       0
                        580090            NC   515   420   7854   Other Prior Year Expenses            13,348              0           0     (13,348)                           0                                       0
                        740000            NC   515   440   7815   Other Insurance Expense Alloc             0                          0          (0)                           0                                       0
                        740000            NC   515   430   7815   Other Insurance Expense Alloc             1                          0          (1)                           0                                       0
                        740000            NC   515   420   7815   Other Insurance Expense Alloc             4                          0          (4)                           0                                       0
                        521220            NC   515   420   6123   Outside Laboratory Services           1,545          9,979       8,434           0                        9,979                                   9,979
                        521220            NC   525   420   6123   Outside Laboratory Services           1,656                          0      (1,656)                           0                                       0
                        521220            NC   525   430   6123   Outside Laboratory Services           4,356                          0      (4,356)                           0                                       0
                        521220            NC   515   440   6123   Outside Laboratory Services               0                          0           0                            0                                       0
                        521220            NC   515   430   6123   Outside Laboratory Services             615                          0        (615)                           0                                       0
                        521080            NC   515   420   6129   Other Contractual Services               91                          0         (91)                           0                                       0
                        521110            NC   221   440   6150   Pest Control Services                   240                          0        (240)                           0                                       0
                        521110            NC   221   440   6148   Weed Control Services                 1,318                          0      (1,318)                           0                                       0
                        526110            NC   515   420   6240   Residuals Disp-Landfill Sludge        6,086         12,031       5,945           0                       12,031                                  12,031
                        730000            NC   515   420   7822   Vactor Jet Expense Alloc.             9,973                          0      (9,973)                           0                                       0
                        512660            NC   515   430   6201   Small Tools & Equip. <$5000           1,495          1,628         133           0                        1,628                                   1,628
                        512660            NC   515   420   6201   Small Tools & Equip. <$5000           4,994                          0      (4,994)                           0                                       0
                        570005            NC   420   430   7999   Special Projects                         81              0           0         (81)                           0                                       0
                        540110            NC   515   420   6401   C.S.D.LAC. #1679-Vol. Fees        1,677,773      1,783,625     105,852           0                    1,783,625                               1,783,625
                        540120            NC   515   420   6404   C.S.D.LAC. #1472B-Vol. Fees         114,442         28,341           0     (86,101)                      28,341                                  28,341
                        540210            NC   515   420   6403   C.S.D.LAC. #1679-C.O.D. Fees        185,036        813,764     628,728           0                      813,764                                 813,764
                        540310            NC   515   430   6415   SARI Fixed Project Costs            248,635        265,154      16,519           0                      265,154                                 265,154
                        540510            NC   515   430   6405   S.A.R.I. Volumetric Fees            330,359        667,505     337,146           0                      667,505                                 667,505
                        545320            NC   240   440   6620   Telephone                               471            591         120           0                          591                                     591
                        545370            NC   515   440   6615   Water                                11,806         11,733           0         (73)                      11,733                                  11,733
                        710000            NC   515   420   7464   Genrl Alloc-PreTrt/Srce Contrl       24,033        576,145     552,112           0                      576,145                                 576,145
                        710000            NC   515   420   7534   General Allocation-Laboratory        26,344                          0     (26,344)                           0                                       0
                        710000            NC   515   430   7464   Genrl Alloc-PreTrt/Srce Contrl       24,033                          0     (24,033)                           0                                       0
                        710000            NC   515   430   7534   General Allocation-Laboratory        13,172                          0     (13,172)                           0                                       0
                        701000            NC   515   210   7351   Salaries-Finance & Accounting           106         83,138      83,033           0                       83,138                                  83,138
                        701000            NC   515   420   7461   Salaries-PreTrt/Srce Contrl .        21,562                          0     (21,562)                           0                                       0
                        701000            NC   515   420   7351   Salaries-Finance & Accounting         2,697                          0      (2,697)                           0                                       0
                        701000            NC   515   420   7606   Sal-RP1/RP4 Energy Prod/Maint             0                          0           0                            0                                       0




     C:\Docstoc\Working\pdf\                                                                                                                                                                     Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                                   72 of 96                                                                       4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                           End Balance   End Balance    Increase   Decrease     Dr   Cr   2008 Revised end   CAFR Dr   CAFR Cr     2008 CAFR end

                                                                                                   06/30/2007    06/30/2008                                           balance                                 Balance
                        701000            NC   515   420   7611   Salaries-RP1/RP4 Plant Maint              0                          0           0                            0                                       0
                        701000            NC   515   420   7616   Salaries RP-1 ELect/Inst Maint       14,953                          0     (14,953)                           0                                       0
                        701000            NC   515   420   7631   Salaries-RP2/CCWRP-Plant Maint            0                          0           0                            0                                       0
                        701000            NC   515   420   7636   Salaries RP2/CC E/I Maint               690                          0        (690)                           0                                       0
                        701000            NC   515   430   7351   Salaries-Finance & Accounting         1,788                          0      (1,788)                           0                                       0
                        701000            NC   515   430   7606   Sal-RP1/RP4 Energy Prod/Maint             0                          0           0                            0                                       0
                        701000            NC   515   430   7616   Salaries RP-1 ELect/Inst Maint        5,458                          0      (5,458)                           0                                       0
                        701000            NC   515   440   7446   Salaries-Organics Management            250                          0        (250)                           0                                       0
                        701000            NC   515   440   7591   Salaries-Energy/Conserv/Maint.          803                          0        (803)                           0                                       0
                        701000            NC   515   440   7606   Sal-RP1/RP4 Energy Prod/Maint           232                          0        (232)                           0                                       0
                        701000            NC   515   440   7611   Salaries-RP1/RP4 Plant Maint          6,246                          0      (6,246)                           0                                       0
                        701000            NC   515   440   7616   Salaries RP-1 ELect/Inst Maint        2,606                          0      (2,606)                           0                                       0
                        701000            NC   515   440   7636   Salaries RP2/CC E/I Maint                 0                          0           0                            0                                       0
                        701000            NC   515   430   7636   Salaries RP2/CC E/I Maint               155                          0        (155)                           0                                       0
                        701000            NC   515   440   7646   Salaries-Proc. Automation Cntl          228                          0        (228)                           0                                       0
                        701000            NC   541   440   7611   Salaries-RP1/RP4 Plant Maint            259                          0        (259)                           0                                       0
                        701000            NC   542   440   7611   Salaries-RP1/RP4 Plant Maint            564                          0        (564)                           0                                       0
                        701000            NC   543   420   7611   Salaries-RP1/RP4 Plant Maint             87                          0         (87)                           0                                       0
                        701000            NC   544   440   7446   Salaries-Organics Management             45                          0         (45)                           0                                       0
                        702004            NC   515   430   7617   Burden RP-1 Elect/Inst Maint          3,193         48,664      45,471           0                       48,664                                  48,664
                        702004            NC   515   430   7607   Burden-RP1/RP4 Energy Prod/Mnt            0                          0           0                            0                                       0
                        702004            NC   515   430   7352   Burden-Finance & Accounting             948                          0        (948)                           0                                       0
                        702004            NC   515   420   7637   Burden-RP2/CC Elect/Inst Maint          404                          0        (404)                           0                                       0
                        702004            NC   515   420   7632   Burden-RP2/CCWRP Plant Maint              0                          0           0                            0                                       0
                        702004            NC   515   420   7617   Burden RP-1 Elect/Inst Maint          8,748                          0      (8,748)                           0                                       0
                        702004            NC   515   420   7612   Burden-RP1/RP4 Plant Maint                0                          0           0                            0                                       0
                        702004            NC   515   420   7607   Burden-RP1/RP4 Energy Prod/Mnt            0                          0           0                            0                                       0
                        702004            NC   515   420   7352   Burden-Finance & Accounting           1,465                          0      (1,465)                           0                                       0
                        702004            NC   515   420   7462   Burden-PreTrt/Srce Contrl            12,614                          0     (12,614)                           0                                       0
                        702004            NC   515   210   7352   Burden-Finance & Accounting              62                          0         (62)                           0                                       0
                        702004            NC   544   440   7447   Burden-Organics Management               26                          0         (26)                           0                                       0
                        702004            NC   543   420   7612   Burden-RP1/RP4 Plant Maint               51                          0         (51)                           0                                       0
                        702004            NC   542   440   7612   Burden-RP1/RP4 Plant Maint              330                          0        (330)                           0                                       0
                        702004            NC   541   440   7612   Burden-RP1/RP4 Plant Maint              152                          0        (152)                           0                                       0
                        702004            NC   515   440   7647   Burden-Proc Automation Cntl             133                          0        (133)                           0                                       0
                        702004            NC   515   430   7637   Burden-RP2/CC Elect/Inst Maint           91                          0         (91)                           0                                       0
                        702004            NC   515   440   7637   Burden-RP2/CC Elect/Inst Maint            0                          0           0                            0                                       0
                        702004            NC   515   440   7617   Burden RP-1 Elect/Inst Maint          1,524                          0      (1,524)                           0                                       0
                        702004            NC   515   440   7612   Burden-RP1/RP4 Plant Maint            3,654                          0      (3,654)                           0                                       0
                        702004            NC   515   440   7607   Burden-RP1/RP4 Energy Prod/Mnt          136                          0        (136)                           0                                       0
                        702004            NC   515   440   7592   Burden-Energy/Conserv/Maint.            470                          0        (470)                           0                                       0
                        702004            NC   515   440   7447   Burden-Organics Management              146                          0        (146)                           0                                       0
                        703000            NC   515   430   7618   Overhead RP-1 Elect/Inst Maint          866         21,369      20,503           0                       21,369                                  21,369
                        703000            NC   515   430   7638   Overhead-RP2/CC E/I Maint                45                          0         (45)                           0                                       0
                        703000            NC   515   210   7353   Overhead-Finance & Accounting            33                          0         (33)                           0                                       0
                        703004            NC   515   420   7353   Overhead-Finance & Accounting           776                          0        (776)                           0                                       0
                        703004            NC   515   420   7463   Overhead-PreTrt/Srce Contrl           4,791                          0      (4,791)                           0                                       0
                        703004            NC   515   420   7608   Overhead-RP1/RP4 Energy Prod/M            0                          0           0                            0                                       0
                        703004            NC   515   420   7613   Overhead-RP1/RP4 Plant Maint              0                          0           0                            0                                       0
                        703004            NC   515   420   7618   Overhead RP-1 Elect/Inst Maint        2,373                          0      (2,373)                           0                                       0
                        703004            NC   515   420   7633   Overhead-RP2/CCWRP Plant Maint            0                          0           0                            0                                       0
                        703004            NC   515   420   7638   Overhead-RP2/CC E/I Maint               201                          0        (201)                           0                                       0
                        703004            NC   515   430   7353   Overhead-Finance & Accounting           502                          0        (502)                           0                                       0



     C:\Docstoc\Working\pdf\                                                                                                                                                                     Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                                   73 of 96                                                                       4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                       End Balance    End Balance        Increase    Decrease         Dr        Cr         2008 Revised end    CAFR Dr       CAFR Cr       2008 CAFR end

                                                                                               06/30/2007     06/30/2008                                                               balance                                        Balance
                        703004          NC 515 430 7608 Overhead-RP1/RP4 Energy Prod/M                  0                                0           0                                           0                                             0
                        703004          NC 515 440 7448 Overhead-Organics Management                   37                                0         (37)                                          0                                             0
                        703004          NC 515 440 7593 Overhead-Energy/Conserv/Maint.                268                                0        (268)                                          0                                             0
                        703004          NC 515 440 7608 Overhead-RP1/RP4 Energy Prod/M                 57                                0         (57)                                          0                                             0
                        703004          NC 515 440 7613 Overhead-RP1/RP4 Plant Maint                  922                                0        (922)                                          0                                             0
                        703004          NC 515 440 7618 Overhead RP-1 Elect/Inst Maint                414                                0        (414)                                          0                                             0
                        703004          NC 515 440 7638 Overhead-RP2/CC E/I Maint                       0                                0           0                                           0                                             0
                        703004          NC 515 440 7648 Overhead-Proc Automation Cntl                  56                                0         (56)                                          0                                             0
                        703004          NC 541 440 7613 Overhead-RP1/RP4 Plant Maint                   38                                0         (38)                                          0                                             0
                        703004          NC 542 440 7613 Overhead-RP1/RP4 Plant Maint                   83                                0         (83)                                          0                                             0
                        703004          NC 543 420 7613 Overhead-RP1/RP4 Plant Maint                   13                                0         (13)                                          0                                             0
                        703004          NC 544 440 7448 Overhead-Organics Management                    7                                0          (7)                                          0                                             0
                                  Wastewater collection Total                                   3,002,089       4,577,223        1,988,033    (412,899)            0          0          4,577,223               0             0       4,577,223

                                  Wastewater treatment-Funcational Area - #180000
                        519310          NC 253 420 6437 Permits/License - Operating                     0                                0           0                                            0                                             0
                        519310          NC 253 440 6437 Permits/License - Operating                     0                                0           0                                            0                                             0
                        512170          NC xxx xxx xxxx Maint. Supplies                                 0            1,121           1,121           0                                        1,121                                         1,121
NEW FY0708              512710          Equipment Maintenance & Supplies                                0           (1,095)              0      (1,095)                                      (1,095)                                       (1,095)
                        540220          NC 515 420 6402 C.S.D.LAC. #1679-S.S. Fees                116,822                                0    (116,822)                                           0                                             0
                        540220          NC 515 430 6407 S.A.R.I. Fees - S.S.                      329,457                                0    (329,457)                                           0                                             0
                        540210          NC 515 430 6408 S.A.R.I. Fees - BOD                       191,961                                0    (191,961)                                           0                                             0
                        701000          Salaries                                                        0             805              805           0                                          805                                           805
                        702004          Burden                                                          0             471              471           0                                          471                                           471
                        703004          Overhead                                                        0             181              181           0                                          181                                           181
                                  Wastewater treatment Total                                      638,240           1,482            2,577    (639,334)            0          0               1,482              0             0            1,482

                                Depreciation & amortization
                        591210/        NC 515 410 7880 Amortization                               760,440         793,954          33,514               0                                  793,954                                       793,954
                        591410
                        581050-581600 NC 515 410 7890 Depreciation                                287,540         312,237          24,698               0                                  312,237                                       312,237
                                Depreciation & amortization Total                               1,047,980       1,106,191          58,211               0          0          0          1,106,191               0             0       1,106,191

          Operating Expense Total                                                               5,661,992       6,781,133        2,969,265   (1,850,125)           0          0          6,781,133               0             0       6,781,133

Operating Expenses Total                                                                        5,661,992       6,781,133        2,969,265   (1,850,125)           0          0          6,781,133               0             0       6,781,133

Non operating revenues (expenses)
        Non Operating Revenue
                               Interest income
                      480110           NC 000 004 4700 Interest Income                           (743,586)              0         743,586            0                 (779,397)          (779,397)                                      (779,397)
                      480840           NC 000 004 4700 Interest Income-Bond Proceeds                    0         (77,190)              0      (77,190)                                    (77,190)                                       (77,190)
                      480300           NC 000 004 4757 Interest-Niagara Bottling                   (6,540)         (5,858)            682            0                                      (5,858)                                        (5,858)
                               Interest income Total                                             (750,127)        (83,048)        744,268      (77,190)            0   (779,397)          (862,446)              0             0         (862,446)

                                  Property tax revenue
                        481004           NC 000 004 4800      Current Secured                       (1,466)                (8)       1,458               0                                       (8)                                            (8)
                        481004           NC 000 004 4802      C/S Homeowner's Tax Relief                (3)                              3               0                                        0                                              0
                        481004           NC 000 004 4810      Current Unsecured                         (1)                              1               0                                        0                                              0
                        481004           NC 000 004 4820      Prior Year - Secured                     (44)                             44               0                                        0                                              0
                        481005           NC 000 004 4821      Prior Year -Unsecured                     (5)                 0            5               0                                        0                                              0
                        481005           NC 000 004 4849      County Collection Fee (CONTRA)             4                  0            0              (4)                                       0                                              0




     C:\Docstoc\Working\pdf\                                                                                                                                                                                           Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                                74 of 96                                                                                                4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                                            End Balance    End Balance         Increase        Decrease         Dr           Cr         2008 Revised end    CAFR Dr       CAFR Cr       2008 CAFR end

                                                                                                    06/30/2007     06/30/2008                                                                       balance                                        Balance
                                  Property tax revenue Total                                             (1,515)                (8)        1,512                  (4)        0             0                  (8)             0             0                (8)

                                  Other nonoperating revenues
                        499010           NC 000 004 4285 Prior Year Revenue - Other                   (260,170)                         260,170                0                                              0                                              0
                        492020           NC 000 004 4970 Contract/Cost Reimbursements                  (19,894)              0           19,894                0                                              0                                              0
                        495100           NC 000 004 4985 Sale of Plans & Spec's                         (1,460)         (1,638)               0             (178)                                        (1,638)                                        (1,638)
                        499010           NC 000 004 4990 Miscellaneous Other Revenue                   (19,811)        (12,954)           6,858                0                                        (12,954)                                       (12,954)
                                  Other nonoperating revenues Total                                   (301,335)        (14,591)         286,922             (178)            0             0            (14,591)              0             0          (14,591)

          Non Operating Revenue Total                                                               (1,052,977)        (97,647)        1,032,702         (77,372)            0     (779,397)           (877,044)              0             0         (877,044)

          Non Operating Expense
                                  Interest on long term debt
                        555220            NC 230 410 6728 Int-Sari Pipelne Cap Rt 1.5mgd                99,340          84,291                    0      (15,049)                                        84,291                                         84,291
                                  Interest on long term debt Total                                      99,340          84,291                    0      (15,049)            0             0             84,291               0             0           84,291

                                  Other nonoperating expenses
NEW FY0708              555010           NC xxx xxx xxxx Interest Expense-Bonds                               0        146,253          146,253                 0                                       146,253                                       146,253
NEW FY0708              551120           NC xxx xxx 6711 Deferred Finance Amortization                        0         (1,060)               0            (1,060)                                       (1,060)                                       (1,060)
                        580020           NC 230 410 6716 Loss On Sale Of Fixed Assets                     2,726              0                0            (2,726)                                            0                                             0
                                  Other nonoperating expenses Total                                       2,726        145,193          146,253            (3,786)           0             0            145,193               0             0         145,193

          Non Operating Expense Total                                                                  102,066         229,484          146,253          (18,835)            0             0            229,484               0             0         229,484

Non operating revenues (expenses) Total                                                               (950,910)        131,837         1,178,955         (96,207)            0     (779,397)           (647,560)              0             0         (647,560)

Operating Transfers
         TRANSFERS
                                  Operating transfers
                        801100           NC 000 000 8505       Co-Composting Bond Debt Svs-Out                                                0                0                                              0                                              0
                        803200           NC 000 000 8600       Capital Equip. Transfers - GG-IN                                               0                0                                              0                                              0
                        803200           NC 000 000 8610       Capital Contributions - CC-IN                                                  0                0                                              0                                              0
                        803200           NC 000 000 8618       Capital Repl Trfs - 4Rs -RC/NC-IN                                              0                0                                              0                                              0
                        803100           NC 000 000 xxxx       Capital Contribution-Transfers OUT      145,039          39,849                0         (105,190)                                        39,849                                         39,849
                        803200           NC 000 000 xxxx       Capital Contribution-Transfers IN       (79,739)              0           79,739                0                                              0                                              0
                                  Operating transfers Total                                             65,300          39,849           79,739         (105,190)            0             0             39,849               0             0           39,849
                                                                                                               .
          TRANSFERS Total                                                                               65,300          39,849           79,739         (105,190)            0             0             39,849               0             0           39,849

Operating Transfers Total                                                                               65,300          39,849           79,739         (105,190)            0             0             39,849               0             0           39,849

Grand Total                                                                                                  (0)                 0    59,252,507      (59,192,402) 10,987,518    (10,987,518)                  0              0             0                   0

Total Revenues                                                                                      (7,923,950)     (6,775,796)        4,884,895       (3,736,741)                                   (7,555,193)                                    (7,555,193)

Total Expenditures                                                                                   5,764,058       7,010,617         3,115,519       (1,868,960)                                    7,010,617                                     7,010,617

(Profit)/Loss w/o operating transfers                                                               (2,159,892)        234,821
Prior Year Operating Transfers                                                                         703,767         (25,451)
(Profit)/Loss w operating transfers                                                                 (1,456,125)        209,370

Total NC FUND                                                                                                (0)                 0    59,252,507      (59,192,402) 10,987,518    (10,987,518)                  0              0             0                   0




     C:\Docstoc\Working\pdf\                                                                                                                                                                                                        Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                                                     75 of 96                                                                                                        4/25/20135:35 PM
nfund     NC
Control   FALSE
                                          Updated 1/14/09
                                          key code 07/08                  End Balance   End Balance    Increase   Decrease   Dr   Cr   2008 Revised end   CAFR Dr   CAFR Cr     2008 CAFR end

                                                                          06/30/2007    06/30/2008                                         balance                                 Balance
NOTES:
Updated below ON 1/11/09
JV0608-141A             Period 14         06/08 Adj Alloc Int Pd
JV0608-141Apg2          Period 14         06/08 Adj Alloc Chking Int Pd
JV0608-141Apg3          Period 14         06/08 Adj Alloc C/P Int Pd
JV0608-141Apg4          Period 14         06/08 Adj Alloc T-Note Int Pd
JV0608-141Bpg3          Period 14         06/08 Adj Alloc Acrud Int
JV0608-141Bpg4          Period 14         06/08 Adj Alloc Acrud Int




     C:\Docstoc\Working\pdf\                                                                                                                                          Trial Bal FY0708-NC
     08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC                          76 of 96                                                                     4/25/20135:35 PM
C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   77 of 96      4/25/20135:35 PM
     15,874,471




     36,788,320
     52,662,791

New FY0708




    C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
    08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   78 of 96      4/25/20135:35 PM
New FY0708
New FY0708
New FY0708
New FY0708
New FY0708




New FY0708




New FY0708




    C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
    08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   79 of 96      4/25/20135:35 PM
New FY0708
New FY0708




    (12,100,411)
     47,928,448




    C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
    08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   80 of 96      4/25/20135:35 PM
New FY0708
New FY0708
New FY0708




       102,983




    C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
    08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   81 of 96      4/25/20135:35 PM
C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   82 of 96      4/25/20135:35 PM
C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   83 of 96      4/25/20135:35 PM
C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   84 of 96      4/25/20135:35 PM
C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   85 of 96      4/25/20135:35 PM
New FY0708




    C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
    08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   86 of 96      4/25/20135:35 PM
New FY0708
New FY0708




    C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
    08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   87 of 96      4/25/20135:35 PM
C:\Docstoc\Working\pdf\                                                    Trial Bal FY0708-NC
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx\Trial Bal FY0708-NC   88 of 96      4/25/20135:35 PM
        Payment to employees                                                                      Salaries + Burden
        Salaries, Burden                                                                            PAYMENTS TO         PAYMENTS TO
                                                                                                     EMPLOYEES           EMPLOYEES
        key code 06/07                                            End Balance     2008 CAFR end

                                                                   06/30/2007        Balance           FY0708               FY0607
Administration & general - Functional Area #160000 #165000
       NC 515 410 7832 Audit Fees - Alloc.                               3,913                0
       NC 515 410 7831 Administrative Expenses Alloc                   103,636          212,261
       NC 515 410 7838 Legal Fees Allocation                            10,525                0
       NC 515 210 7998 Environ.Compl.Contract Service                      623                0
       NC 235 100 6095 Inventory Adjustments                                 0                0
       Bad Debt Expense-Paradise Textile                                     0           75,185
       NC 110 410 6103 Legal Services - General                          4,040            1,280
       NC 110 410 6104 Legal Fees - Litigation                             180                0
       NC 515 410 6132 L.A.C.S.D. Inspect/Permit Rev.                   63,727          100,866
       NC 515 410 6131 S.A.W.P.A. Permit Review                          2,000                0
       NC 515 410 6210 Operating Supplies                                5,227            2,394
       NC 420 420 7854 Other Prior Year Expenses                             9                0
       NC 230 410 7854 Other Prior Year Expenses                         2,190                0
       NC 517 420 6437 Permits/License - Operating                          50                0
       NC 517 440 6437 Permits/License - Operating                         332                0
       NC 515 410 6201 Small Tools & Equip. <$5000                       2,914            1,762
       NC 515 410 7999 Special Projects                                 (1,928)               0
       NC 544 410 7999 Special Projects                                      0                0
       NC 221 430 6148 Weed Control Services                                35                0
       NC 230 410 7351 Salaries-Finance & Accounting                         0          133,874            133,874                    0
       NC 515 210 7461 Salaries-PreTrt/Srce Contrl .                     1,156                0                  0                1,156
       NC 515 410 7115 Salaries-Internal Audit                               0                0                  0                    0
       NC 515 410 7351 Salaries-Finance & Accounting                     6,891                0                  0                6,891
       NC 515 410 7371 Salaries-Human Resources                             27                0                  0                   27
       NC 515 410 7395 Salaries- Wtr Res & Planning                         11                0                  0                   11
       NC 515 410 7611 Salaries-RP1/RP4 Plant Maint                         27                0                  0                   27
       NC 515 410 7461 Salaries-PreTrt/Srce Contrl .                   205,155                0                  0              205,155
       NC 515 410 7636 Salaries RP2/CC E/I Maint                           795                0                  0                  795
       NC 515 410 7637 Burden-RP2/CC Elect/Inst Maint                      465           78,399             78,399                  465
       NC 515 410 7462 Burden-PreTrt/Srce Contrl                       120,016                0                  0              120,016
       NC 515 410 7612 Burden-RP1/RP4 Plant Maint                           16                0                  0                   16
       NC 515 410 7396 Burden- Wtr Res & Planning                            6                0                  0                    6
       NC 515 410 7372 Burden-Human Resourses                               16                0                  0                   16
       NC 515 410 7352 Burden-Finance & Accounting                       3,917                0                  0                3,917
       NC 515 410 7116 Burden-Internal Audit                                 0                0                  0                    0
       NC 515 210 7462 Burden-PreTrt/Srce Contrl                           676                0                  0                  676
       NC 230 410 7352 Burden-Finance & Accounting                           0                0                  0                    0
       NC 230 410 7353 Overhead-Finance & Accounting                         0           39,471
       NC 515 210 7463 Overhead-PreTrt/Srce Contrl                         257                0
       NC 515 410 7117 Overhead-Internal Audit                               0                0
       NC 515 410 7353 Overhead-Finance & Accounting                     2,076                0
       NC 515 410 7463 Overhead-PreTrt/Srce Contrl                      45,585                0
       NC 515 410 7373 Overhead-Human Resourses                              9                0
       NC 515 410 7397 Overhead-Wtr Res & Planning                           3                0
       NC 515 410 7613 Overhead-RP1/RP4 Plant Maint                          4                0
       NC 515 410 7638 Overhead-RP2/CC E/I Maint                           232                0
       NC 312 210 7398 GenrlAloc-Wtr Res & Planning                          0          440,284
       NC 515 410 7118 General Alloc-Internal Audit                      9,888                0
       NC 515 410 7124 General Alloc-Public Informatn                    4,485                0
       NC 515 410 7214 General Alloc-Fin & Admin                        13,620                0
       NC 515 410 7324 General Alloc - C.P.F.M.                         38,264                0
       NC 515 410 7344 General Alloc-Mat'l Mgmt                         16,783                0
       NC 515 410 7354 General Alloc.-Fin & Acct'g                      29,797                0
       NC 515 410 7364 General Alloc-Info Svc's                         39,021                0
       NC 515 410 7374 General Alloc-Human Resources                    38,956                0
       NC 515 410 7378 General Alloc-Trng/Compliance                       803                0
       NC 515 410 7394 General Alloc - Admin Support                    12,877                0



                                                                                                                      Pymt to Employees_08
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                    Page89 of 96                                                4/25/20135:35 PM
        Payment to employees                                                                 Salaries + Burden
        Salaries, Burden                                                                       PAYMENTS TO         PAYMENTS TO
                                                                                                EMPLOYEES           EMPLOYEES
        key code 06/07                                       End Balance    2008 CAFR end

                                                              06/30/2007       Balance            FY0708               FY0607
       NC 515 210 7398 GenrlAloc-Wtr Res & Planning                13,113                0
       NC 515 410 7114 General Alloc-Agency Managemnt              16,671                0
       NC 515 410 7424 Genrl Alloc-Eng/Const Mgmt                  20,361                0
       NC 515 410 7464 Genrl Alloc-PreTrt/Srce Contrl             120,164                0
       NC 515 410 7514 Genrl Alloc-Operations Adm Stf               4,791                0
       NC 515 410 7534 General Allocation-Laboratory                2,634                0
Administration & general Total                                    967,040        1,085,776

Wastewater collection - Functional Area #170000
      NC 240 440 6622 Computer Communications                       1,668            1,718
      NC 543 420 6135 Contract Labor                                1,887           20,357
      NC 543 440 6135 Contract Labor                                  870                0
      NC 542 440 6135 Contract Labor                                    0                0
      NC 542 440 6138 Contract Materials                              578              514
      NC 543 440 6138 Contract Materials                            3,139                0
      NC 420 420 7997 Contract Services                                 0                0
      NC 420 430 7997 Contract Services                             4,544                0
      NC 515 420 7812 Casualty Insurance Alloc.                     2,727            3,430
      NC 515 430 7812 Casualty Insurance Alloc.                       908                0
      NC 515 440 7812 Casualty Insurance Alloc.                        12                0
      NC 515 420 7998 Environ.Compl.Contract Service               16,085                0
      Other Contractual Services                                        0               24
      Permits/License                                                   0              686
      Equipment Rental (non lease)                                      0            2,597
      Pay for Temporary Services                                        0           30,971
      NC xxx xxx 6655 Equipment Leases-Operations & Maint               0            3,813
      NC xxx xxx xxxx Fleet Parts & Supplies                            0                4
      NC xxx xxx xxxx Travel Costs-Lodging                              0              115
      NC 542 440 6715 Discounts Earned                                  0                0
      NC 541 420 6605 Electricity                                     169           54,404
      NC 541 430 6605 Electricity                                     180                0
      NC 541 440 6605 Electricity                                  53,112                0
      NC 515 430 7998 Environ.Compl.Contract Service                    0                0
      Chemicals                                                         0           61,347
      NC 515 430 7998 Environ.Compl.Contract Service                    0                0
      NC 515 420 6329 Ferric Chloride-Odor Control                 81,710           53,275
      NC 544 440 6245 Hazardous Material(s) Disposal                    0                0
      NC 546 100 6095 Inventory Adjustments                           171                0
      NC 221 440 6147 Landscape Services                            3,656            4,777
      NC 542 420 6215 Maint. Supplies-Plant Maint                       0                0
      NC 543 420 6217 Maint. Supplies-Instr. Maint                  2,584            7,078
      NC 542 440 6215 Maint. Supplies-Plant Maint                   1,349                0
      NC 542 440 6218 Maint. Supplies-Mech. Maint                   2,819                0
      NC 543 440 6216 Maint. Supplies-Elect. Maint                    303                0
      NC 543 440 6217 Maint. Supplies-Instr. Maint                  2,032                0
      NC 552 430 6215 Maint. Supplies-Plant Maint                     119                0
      NC 553 420 6216 Maint. Supplies-Elect. Maint                      0                0
      NC 553 420 6217 Maint. Supplies-Instr. Maint                    716                0
      NC 553 430 6217 Maint. Supplies-Instr. Maint                     43                0
      NC 515 420 6216 Maint. Supplies-Elect. Maint                      0                0
      NC 515 440 6215 Maint. Supplies-Plant Maint                      21                0
      NC 515 440 6218 Maint. Supplies-Mech. Maint                      48                0
      NC 525 430 7836 Maintenance Expense Allocation                2,613            8,952
      NC 515 430 7836 Maintenance Expense Allocation                3,133                0
      NC 515 420 7836 Maintenance Expense Allocation                2,632                0
      NC 525 420 7836 Maintenance Expense Allocation                5,616                0
      NC 525 430 7835 Utilities (M.O.) - Alloc                        306                0
      NC 525 420 7835 Utilities (M.O.) - Alloc                        564                0



                                                                                                                 Pymt to Employees_08
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx               Page90 of 96                                                4/25/20135:35 PM
        Payment to employees                                                                         Salaries + Burden
        Salaries, Burden                                                                               PAYMENTS TO         PAYMENTS TO
                                                                                                        EMPLOYEES           EMPLOYEES
        key code 06/07                                                End Balance    2008 CAFR end

                                                                       06/30/2007       Balance           FY0708               FY0607
        NC   515   420   6210   Operating Supplies                           3,153           9,347
        NC   541   440   7854   Other Prior Year Expenses                        0               0
        NC   420   430   7854   Other Prior Year Expenses                        6               0
        NC   515   420   7854   Other Prior Year Expenses                   13,348               0
        NC   515   440   7815   Other Insurance Expense Alloc                    0               0
        NC   515   430   7815   Other Insurance Expense Alloc                    1               0
        NC   515   420   7815   Other Insurance Expense Alloc                    4               0
        NC   515   420   6123   Outside Laboratory Services                  1,545           9,979
        NC   525   420   6123   Outside Laboratory Services                  1,656               0
        NC   525   430   6123   Outside Laboratory Services                  4,356               0
        NC   515   440   6123   Outside Laboratory Services                      0               0
        NC   515   430   6123   Outside Laboratory Services                    615               0
        NC   515   420   6129   Other Contractual Services                      91               0
        NC   221   440   6150   Pest Control Services                          240               0
        NC   221   440   6148   Weed Control Services                        1,318               0
        NC   515   420   6240   Residuals Disp-Landfill Sludge               6,086          12,031
        NC   515   420   7824   Sludge Disposal Equip. - Alloc               2,997           1,728
        NC   515   420   7822   Vactor Jet Expense Alloc.                    9,973               0
        NC   515   430   6201   Small Tools & Equip. <$5000                  1,495           1,628
        NC   515   420   6201   Small Tools & Equip. <$5000                  4,994               0
        NC   420   430   7999   Special Projects                                81               0
        NC   240   440   6620   Telephone                                      471             591
        NC   515   440   6615   Water                                       11,806          11,733
        NC   515   420   7464   Genrl Alloc-PreTrt/Srce Contrl              24,033         576,145
        NC   515   420   7534   General Allocation-Laboratory               26,344               0
        NC   515   430   7464   Genrl Alloc-PreTrt/Srce Contrl              24,033               0
        NC   515   430   7534   General Allocation-Laboratory               13,172               0
        NC   515   210   7351   Salaries-Finance & Accounting                  106          83,138              83,138                 106
        NC   515   420   7461   Salaries-PreTrt/Srce Contrl .               21,562               0                   0              21,562
        NC   515   420   7351   Salaries-Finance & Accounting                2,697               0                   0               2,697
        NC   515   420   7606   Sal-RP1/RP4 Energy Prod/Maint                    0               0                   0                   0
        NC   515   420   7611   Salaries-RP1/RP4 Plant Maint                     0               0                   0                   0
        NC   515   420   7616   Salaries RP-1 ELect/Inst Maint              14,953               0                   0              14,953
        NC   515   420   7631   Salaries-RP2/CCWRP-Plant Maint                   0               0                   0                   0
        NC   515   420   7636   Salaries RP2/CC E/I Maint                      690               0                   0                 690
        NC   515   430   7351   Salaries-Finance & Accounting                1,788               0                   0               1,788
        NC   515   430   7606   Sal-RP1/RP4 Energy Prod/Maint                    0               0                   0                   0
        NC   515   430   7616   Salaries RP-1 ELect/Inst Maint               5,458               0                   0               5,458
        NC   515   440   7446   Salaries-Organics Management                   250               0                   0                 250
        NC   515   440   7591   Salaries-Energy/Conserv/Maint.                 803               0                   0                 803
        NC   515   440   7606   Sal-RP1/RP4 Energy Prod/Maint                  232               0                   0                 232
        NC   515   440   7611   Salaries-RP1/RP4 Plant Maint                 6,246               0                   0               6,246
        NC   515   440   7616   Salaries RP-1 ELect/Inst Maint               2,606               0                   0               2,606
        NC   515   440   7636   Salaries RP2/CC E/I Maint                        0               0                   0                   0
        NC   515   430   7636   Salaries RP2/CC E/I Maint                      155               0                   0                 155
        NC   515   440   7646   Salaries-Proc. Automation Cntl                 228               0                   0                 228
        NC   541   440   7611   Salaries-RP1/RP4 Plant Maint                   259               0                   0                 259
        NC   542   440   7611   Salaries-RP1/RP4 Plant Maint                   564               0                   0                 564
        NC   543   420   7611   Salaries-RP1/RP4 Plant Maint                    87               0                   0                  87
        NC   544   440   7446   Salaries-Organics Management                    45               0                   0                  45
        NC   515   430   7617   Burden RP-1 Elect/Inst Maint                 3,193          48,664              48,664               3,193
        NC   515   430   7607   Burden-RP1/RP4 Energy Prod/Mnt                   0               0                   0                   0
        NC   515   430   7352   Burden-Finance & Accounting                    948               0                   0                 948
        NC   515   420   7637   Burden-RP2/CC Elect/Inst Maint                 404               0                   0                 404
        NC   515   420   7632   Burden-RP2/CCWRP Plant Maint                     0               0                   0                   0
        NC   515   420   7617   Burden RP-1 Elect/Inst Maint                 8,748               0                   0               8,748
        NC   515   420   7612   Burden-RP1/RP4 Plant Maint                       0               0                   0                   0
        NC   515   420   7607   Burden-RP1/RP4 Energy Prod/Mnt                   0               0                   0                   0



                                                                                                                         Pymt to Employees_08
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                        Page91 of 96                                               4/25/20135:35 PM
        Payment to employees                                                                Salaries + Burden
        Salaries, Burden                                                                      PAYMENTS TO         PAYMENTS TO
                                                                                               EMPLOYEES           EMPLOYEES
        key code 06/07                                      End Balance    2008 CAFR end

                                                             06/30/2007       Balance            FY0708               FY0607
      NC 515 420 7352 Burden-Finance & Accounting                  1,465                0                   0              1,465
      NC 515 420 7462 Burden-PreTrt/Srce Contrl                   12,614                0                   0             12,614
      NC 515 210 7352 Burden-Finance & Accounting                     62                0                   0                 62
      NC 544 440 7447 Burden-Organics Management                      26                0                   0                 26
      NC 543 420 7612 Burden-RP1/RP4 Plant Maint                      51                0                   0                 51
      NC 542 440 7612 Burden-RP1/RP4 Plant Maint                     330                0                   0                330
      NC 541 440 7612 Burden-RP1/RP4 Plant Maint                     152                0                   0                152
      NC 515 440 7647 Burden-Proc Automation Cntl                    133                0                   0                133
      NC 515 430 7637 Burden-RP2/CC Elect/Inst Maint                  91                0                   0                 91
      NC 515 440 7637 Burden-RP2/CC Elect/Inst Maint                   0                0                   0                  0
      NC 515 440 7617 Burden RP-1 Elect/Inst Maint                 1,524                0                   0              1,524
      NC 515 440 7612 Burden-RP1/RP4 Plant Maint                   3,654                0                   0              3,654
      NC 515 440 7607 Burden-RP1/RP4 Energy Prod/Mnt                 136                0                   0                136
      NC 515 440 7592 Burden-Energy/Conserv/Maint.                   470                0                   0                470
      NC 515 440 7447 Burden-Organics Management                     146                0                   0                146
      NC 515 430 7618 Overhead RP-1 Elect/Inst Maint                 866           21,369
      NC 515 430 7638 Overhead-RP2/CC E/I Maint                       45                0
      NC 515 210 7353 Overhead-Finance & Accounting                   33                0
      NC 515 420 7353 Overhead-Finance & Accounting                  776                0
      NC 515 420 7463 Overhead-PreTrt/Srce Contrl                  4,791                0
      NC 515 420 7608 Overhead-RP1/RP4 Energy Prod/M                   0                0
      NC 515 420 7613 Overhead-RP1/RP4 Plant Maint                     0                0
      NC 515 420 7618 Overhead RP-1 Elect/Inst Maint               2,373                0
      NC 515 420 7633 Overhead-RP2/CCWRP Plant Maint                   0                0
      NC 515 420 7638 Overhead-RP2/CC E/I Maint                      201                0
      NC 515 430 7353 Overhead-Finance & Accounting                  502                0
      NC 515 430 7608 Overhead-RP1/RP4 Energy Prod/M                   0                0
      NC 515 440 7448 Overhead-Organics Management                    37                0
      NC 515 440 7593 Overhead-Energy/Conserv/Maint.                 268                0
      NC 515 440 7608 Overhead-RP1/RP4 Energy Prod/M                  57                0
      NC 515 440 7613 Overhead-RP1/RP4 Plant Maint                   922                0
      NC 515 440 7618 Overhead RP-1 Elect/Inst Maint                 414                0
      NC 515 440 7638 Overhead-RP2/CC E/I Maint                        0                0
      NC 515 440 7648 Overhead-Proc Automation Cntl                   56                0
      NC 541 440 7613 Overhead-RP1/RP4 Plant Maint                    38                0
      NC 542 440 7613 Overhead-RP1/RP4 Plant Maint                    83                0
      NC 543 420 7613 Overhead-RP1/RP4 Plant Maint                    13                0
      NC 544 440 7448 Overhead-Organics Management                     7                0
Wastewater collection Total                                      452,488        1,030,415

Wastewater treatment-Funcational Area - #180000
      NC 253 420 6437 Permits/License - Operating                      0                0
      NC 253 440 6437 Permits/License - Operating                      0                0
      Equipment Maintenance & Supplies                                 0           (1,095) New FY0708
      NC 515 420 6401 C.S.D.LAC. #1679-Vol. Fees               1,677,773        1,783,625
      NC 515 420 6404 C.S.D.LAC. #1472B-Vol. Fees                114,442           28,341
      NC 515 420 6402 C.S.D.LAC. #1679-S.S. Fees                 116,822                0
      NC 515 430 6407 S.A.R.I. Fees - S.S.                       329,457                0
      NC 515 420 6403 C.S.D.LAC. #1679-C.O.D. Fees               185,036          813,764
      NC 515 430 6408 S.A.R.I. Fees - BOD                        191,961                0
      Salaries                                                         0              805              805                       0
      Burden                                                           0              471              471                       0
      Overhead                                                         0              181
      NC 515 430 6405 S.A.R.I. Volumetric Fees                   330,359          667,505
      NC 515 430 6415 SARI Fixed Project Costs                   248,635          265,154
Wastewater treatment Total                                     3,194,485        3,558,751        345,350.90             432,047.20

Depreciation & amortization



                                                                                                                Pymt to Employees_08
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx              Page92 of 96                                                4/25/20135:35 PM
        Payment to employees                                                     Salaries + Burden
        Salaries, Burden                                                           PAYMENTS TO         PAYMENTS TO
                                                                                    EMPLOYEES           EMPLOYEES
        key code 06/07                           End Balance    2008 CAFR end

                                                  06/30/2007       Balance            FY0708               FY0607
        NC 515 410 7880 Amortization                  760,440         793,954

       NC 515 410 7890 Depreciation                   287,540          312,237
Depreciation & amortization Total                   1,047,980        1,106,191




                                                                                                     Pymt to Employees_08
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx   Page93 of 96                                                4/25/20135:35 PM
                 Interfund Charges:                                                                                                                                                                Overhead + Gen Alloc
                 Overhead, General Allocation                                                                                                                                                         INTERFUND         INTERFUND
                                                                                                                                                                                                  CHARGES RECEIVED   CHARGES RECEIVED
                 key code 06/07                                       End Balance   End Balance      Increase   Decrease     Dr   Cr       2007 Revised end   CAFR Dr   CAFR Cr   2008 CAFR end
                                                                      06/30/2007    06/30/2007                                                 balance                               Balance           FY 0708          FY 0607
         Administration & general - Functional Area #160000 #165000
770000          NC 515 410 7832 Audit Fees - Alloc.                        3,913             0              0      (3,913)                               0                                   0
720000          NC 515 410 7831 Administrative Expenses Alloc            103,636       212,261        108,626           0                          212,261                             212,261
720000          NC 515 410 7838 Legal Fees Allocation                     10,525                            0     (10,525)                               0                                   0
570004          NC 515 210 7998 Environ.Compl.Contract Service               623                 0          0        (623)                               0                                   0
519110          NC 235 100 6095 Inventory Adjustments                          0                            0           0                                0                                   0
580050          Bad Debt Expense-Paradise Textile                              0        75,185         75,185           0                           75,185                              75,185
520210          NC 110 410 6103 Legal Services - General                   4,040         1,280              0      (2,760)                           1,280                               1,280
520230          NC 110 410 6104 Legal Fees - Litigation                      180             0              0        (180)                               0                                   0
540410          NC 515 410 6132 L.A.C.S.D. Inspect/Permit Rev.            63,727       100,866         37,139           0                          100,866                             100,866
540410          NC 515 410 6131 S.A.W.P.A. Permit Review                   2,000                            0      (2,000)                               0                                   0
512110          NC 515 410 6210 Operating Supplies                         5,227          2,394             0      (2,833)                           2,394                               2,394
580090          NC 420 420 7854 Other Prior Year Expenses                      9              0             0          (9)                               0                                   0
580090          NC 230 410 7854 Other Prior Year Expenses                  2,190              0             0      (2,190)                               0                                   0
519310          NC 517 420 6437 Permits/License - Operating                   50              0             0         (50)                               0                                   0
519310          NC 517 440 6437 Permits/License - Operating                  332              0             0        (332)                               0                                   0
512660          NC 515 410 6201 Small Tools & Equip. <$5000                2,914          1,762             0      (1,152)                           1,762                               1,762
570005          NC 515 410 7999 Special Projects                          (1,928)             0         1,928           0                                0                                   0
570005          NC 544 410 7999 Special Projects                               0              0             0           0                                0                                   0
521110          NC 221 430 6148 Weed Control Services                         35                            0         (35)                               0                                   0
701000          NC 230 410 7351 Salaries-Finance & Accounting                  0       133,874        133,874           0                          133,874                             133,874
701000          NC 515 210 7461 Salaries-PreTrt/Srce Contrl .              1,156                            0      (1,156)                               0                                   0
701000          NC 515 410 7115 Salaries-Internal Audit                        0                            0           0                                0                                   0
701000          NC 515 410 7351 Salaries-Finance & Accounting              6,891                            0      (6,891)                               0                                   0
701000          NC 515 410 7371 Salaries-Human Resources                      27                            0         (27)                               0                                   0
701000          NC 515 410 7395 Salaries- Wtr Res & Planning                  11                            0         (11)                               0                                   0
701000          NC 515 410 7611 Salaries-RP1/RP4 Plant Maint                  27                            0         (27)                               0                                   0
701000          NC 515 410 7461 Salaries-PreTrt/Srce Contrl .            205,155                            0    (205,155)                               0                                   0
701000          NC 515 410 7636 Salaries RP2/CC E/I Maint                    795                            0        (795)                               0                                   0
702004          NC 515 410 7637 Burden-RP2/CC Elect/Inst Maint               465        78,399         77,934           0                           78,399                              78,399
702004          NC 515 410 7462 Burden-PreTrt/Srce Contrl                120,016                            0    (120,016)                               0                                   0
702004          NC 515 410 7612 Burden-RP1/RP4 Plant Maint                    16                            0         (16)                               0                                   0
702004          NC 515 410 7396 Burden- Wtr Res & Planning                     6                            0          (6)                               0                                   0
702004          NC 515 410 7372 Burden-Human Resourses                        16                            0         (16)                               0                                   0
702004          NC 515 410 7352 Burden-Finance & Accounting                3,917                            0      (3,917)                               0                                   0
702004          NC 515 410 7116 Burden-Internal Audit                          0                            0           0                                0                                   0
702004          NC 515 210 7462 Burden-PreTrt/Srce Contrl                    676                            0        (676)                               0                                   0
702004          NC 230 410 7352 Burden-Finance & Accounting                    0                            0           0                                0                                   0
703004          NC 230 410 7353 Overhead-Finance & Accounting                  0        39,471         39,471           0                           39,471                              39,471              39,471                0
703004          NC 515 210 7463 Overhead-PreTrt/Srce Contrl                  257                            0        (257)                               0                                   0                                  257
703004          NC 515 410 7117 Overhead-Internal Audit                        0                            0           0                                0                                   0                                    0
703004          NC 515 410 7353 Overhead-Finance & Accounting              2,076                            0      (2,076)                               0                                   0                                2,076
703004          NC 515 410 7463 Overhead-PreTrt/Srce Contrl               45,585                            0     (45,585)                               0                                   0                               45,585
703004          NC 515 410 7373 Overhead-Human Resourses                       9                            0          (9)                               0                                   0                                    9
703004          NC 515 410 7397 Overhead-Wtr Res & Planning                    3                            0          (3)                               0                                   0                                    3
703004          NC 515 410 7613 Overhead-RP1/RP4 Plant Maint                   4                            0          (4)                               0                                   0                                    4
703004          NC 515 410 7638 Overhead-RP2/CC E/I Maint                    232                            0        (232)                               0                                   0                                  232
710000          NC 312 210 7398 GenrlAloc-Wtr Res & Planning                   0       440,284        440,284           0                          440,284                             440,284             440,284                0
710000          NC 515 410 7118 General Alloc-Internal Audit               9,888                            0      (9,888)                               0                                   0                                9,888
710000          NC 515 410 7124 General Alloc-Public Informatn             4,485                            0      (4,485)                               0                                   0                                4,485
710000          NC 515 410 7214 General Alloc-Fin & Admin                 13,620                            0     (13,620)                               0                                   0                               13,620
710000          NC 515 410 7324 General Alloc - C.P.F.M.                  38,264                            0     (38,264)                               0                                   0                               38,264
710000          NC 515 410 7344 General Alloc-Mat'l Mgmt                  16,783                            0     (16,783)                               0                                   0                               16,783
710000          NC 515 410 7354 General Alloc.-Fin & Acct'g               29,797                            0     (29,797)                               0                                   0                               29,797
710000          NC 515 410 7364 General Alloc-Info Svc's                  39,021                            0     (39,021)                               0                                   0                               39,021
710000          NC 515 410 7374 General Alloc-Human Resources             38,956                            0     (38,956)                               0                                   0                               38,956
710000          NC 515 410 7378 General Alloc-Trng/Compliance                803                            0        (803)                               0                                   0                                  803
710000          NC 515 410 7394 General Alloc - Admin Support             12,877                            0     (12,877)                               0                                   0                               12,877
710000          NC 515 210 7398 GenrlAloc-Wtr Res & Planning              13,113                            0     (13,113)                               0                                   0                               13,113
710000          NC 515 410 7114 General Alloc-Agency Managemnt            16,671                            0     (16,671)                               0                                   0                               16,671
710000          NC 515 410 7424 Genrl Alloc-Eng/Const Mgmt                20,361                            0     (20,361)                               0                                   0                               20,361
710000          NC 515 410 7464 Genrl Alloc-PreTrt/Srce Contrl           120,164                            0    (120,164)                               0                                   0                              120,164
710000          NC 515 410 7514 Genrl Alloc-Operations Adm Stf             4,791                            0      (4,791)                               0                                   0                                4,791
710000          NC 515 410 7534 General Allocation-Laboratory              2,634                            0      (2,634)                               0                                   0                                2,634
         Administration & general Total                                  967,040     1,085,776        914,439    (795,704) 0           0         1,085,776         0         0       1,085,776

         Wastewater collection - Functional Area #170000
545340         NC 240 440 6622 Computer Communications                     1,668         1,718             50           0                            1,718                               1,718
521010         NC 543 420 6135 Contract Labor                              1,887        20,357         18,471           0                           20,357                              20,357
521010         NC 543 440 6135 Contract Labor                                870                            0        (870)                               0                                   0
521010         NC 542 440 6135 Contract Labor                                  0                            0           0                                0                                   0
521050         NC 542 440 6138 Contract Materials                            578            514             0         (65)                             514                                 514
521050         NC 543 440 6138 Contract Materials                          3,139              0             0      (3,139)                               0                                   0
570002         NC 420 420 7997 Contract Services                               0                            0           0                                0                                   0
570002         NC 420 430 7997 Contract Services                           4,544              0             0      (4,544)                               0                                   0
740000         NC 515 420 7812 Casualty Insurance Alloc.                   2,727          3,430           703           0                            3,430                               3,430
740000         NC 515 430 7812 Casualty Insurance Alloc.                     908                            0        (908)                               0                                   0
740000         NC 515 440 7812 Casualty Insurance Alloc.                      12                            0         (12)                               0                                   0
570004         NC 515 420 7998 Environ.Compl.Contract Service             16,085             0              0     (16,085)                               0                                   0
521080         Other Contractual Services                                      0            24             24           0                               24                                  24
519310         Permits/License                                                 0           686            686           0                              686                                 686
512730         Equipment Rental (non lease)                                    0         2,597          2,597           0                            2,597                               2,597
505010         Pay for Temporary Services                                      0        30,971         30,971           0                           30,971                              30,971
547220         NC xxx xxx 6655 Equipment Leases-Operations & Maint             0         3,813          3,813           0                            3,813                               3,813
512450         NC xxx xxx xxxx Fleet Parts & Supplies                          0             4              4           0                                4                                   4
511250         NC xxx xxx xxxx Travel Costs-Lodging                            0           115            115           0                              115                                 115
580010         NC 542 440 6715 Discounts Earned                                0                            0           0                                0                                   0
545110         NC 541 420 6605 Electricity                                   169        54,404         54,235           0                           54,404                              54,404
545110         NC 541 430 6605 Electricity                                   180                            0        (180)                               0                                   0
545110         NC 541 440 6605 Electricity                                53,112                            0     (53,112)                               0                                   0
570004         NC 515 430 7998 Environ.Compl.Contract Service                  0                            0           0                                0                                   0
530000         Chemicals                                                       0        61,347         61,347           0                           61,347                              61,347
570004         NC 515 430 7998 Environ.Compl.Contract Service                  0                            0           0                                0                                   0
530024         NC 515 420 6329 Ferric Chloride-Odor Control               81,710        53,275              0     (28,435)                          53,275                              53,275
526510         NC 544 440 6245 Hazardous Material(s) Disposal                  0                            0           0                                0                                   0
519110         NC 546 100 6095 Inventory Adjustments                         171              0             0        (171)                               0                                   0
521110         NC 221 440 6147 Landscape Services                          3,656          4,777         1,121           0                            4,777                               4,777
512170         NC 542 420 6215 Maint. Supplies-Plant Maint                     0                            0           0                                0                                   0
512170         NC 543 420 6217 Maint. Supplies-Instr. Maint                2,584          7,078         4,494           0                            7,078                               7,078
512170         NC 542 440 6215 Maint. Supplies-Plant Maint                 1,349                            0      (1,349)                               0                                   0
512170         NC 542 440 6218 Maint. Supplies-Mech. Maint                 2,819                            0      (2,819)                               0                                   0
512170         NC 543 440 6216 Maint. Supplies-Elect. Maint                  303                            0        (303)                               0                                   0
512170         NC 543 440 6217 Maint. Supplies-Instr. Maint                2,032                            0      (2,032)                               0                                   0
512170         NC 552 430 6215 Maint. Supplies-Plant Maint                   119                            0        (119)                               0                                   0
512170         NC 553 420 6216 Maint. Supplies-Elect. Maint                    0                            0           0                                0                                   0
512170         NC 553 420 6217 Maint. Supplies-Instr. Maint                  716                            0        (716)                               0                                   0
512170         NC 553 430 6217 Maint. Supplies-Instr. Maint                   43                            0         (43)                               0                                   0
512170         NC 515 420 6216 Maint. Supplies-Elect. Maint                    0                            0           0                                0                                   0
512170         NC 515 440 6215 Maint. Supplies-Plant Maint                    21                            0         (21)                               0                                   0
512170         NC 515 440 6218 Maint. Supplies-Mech. Maint                    48                            0         (48)                               0                                   0
750000         NC 525 430 7836 Maintenance Expense Allocation              2,613          8,952         6,339           0                            8,952                               8,952
750000         NC 515 430 7836 Maintenance Expense Allocation              3,133                            0      (3,133)                               0                                   0
750000         NC 515 420 7836 Maintenance Expense Allocation              2,632                            0      (2,632)                               0                                   0




                                                                                                                                                                                                                               Interfund Charges Received_08
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                         Page94 of 96                                                                                                             4/25/20135:35 PM
                 Interfund Charges:                                                                                                                                                       Overhead + Gen Alloc
                 Overhead, General Allocation                                                                                                                                                INTERFUND         INTERFUND
                                                                                                                                                                                         CHARGES RECEIVED   CHARGES RECEIVED
                 key code 06/07                                 End Balance   End Balance   Increase   Decrease     Dr   Cr       2007 Revised end   CAFR Dr   CAFR Cr   2008 CAFR end
                                                                06/30/2007    06/30/2007                                              balance                               Balance           FY 0708          FY 0607
750000         NC 525 420 7836 Maintenance Expense Allocation        5,616                         0      (5,616)                               0                                   0
750000         NC 525 430 7835 Utilities (M.O.) - Alloc                306                         0        (306)                               0                                   0
750000         NC 525 420 7835 Utilities (M.O.) - Alloc                564                         0        (564)                               0                                   0
512110         NC 515 420 6210 Operating Supplies                    3,153          9,347      6,194           0                            9,347                               9,347
580090         NC 541 440 7854 Other Prior Year Expenses                 0              0          0           0                                0                                   0
580090         NC 420 430 7854 Other Prior Year Expenses                 6              0          0          (6)                               0                                   0
580090         NC 515 420 7854 Other Prior Year Expenses            13,348              0          0     (13,348)                               0                                   0
740000         NC 515 440 7815 Other Insurance Expense Alloc             0                         0          (0)                               0                                   0
740000         NC 515 430 7815 Other Insurance Expense Alloc             1                         0          (1)                               0                                   0
740000         NC 515 420 7815 Other Insurance Expense Alloc             4                         0          (4)                               0                                   0
521220         NC 515 420 6123 Outside Laboratory Services           1,545          9,979      8,434           0                            9,979                               9,979
521220         NC 525 420 6123 Outside Laboratory Services           1,656                         0      (1,656)                               0                                   0
521220         NC 525 430 6123 Outside Laboratory Services           4,356                         0      (4,356)                               0                                   0
521220         NC 515 440 6123 Outside Laboratory Services               0                         0           0                                0                                   0
521220         NC 515 430 6123 Outside Laboratory Services             615                         0        (615)                               0                                   0
521080         NC 515 420 6129 Other Contractual Services               91                         0         (91)                               0                                   0
521110         NC 221 440 6150 Pest Control Services                   240                         0        (240)                               0                                   0
521110         NC 221 440 6148 Weed Control Services                 1,318                         0      (1,318)                               0                                   0
526110         NC 515 420 6240 Residuals Disp-Landfill Sludge        6,086        12,031       5,945           0                           12,031                              12,031
730000         NC 515 420 7824 Sludge Disposal Equip. - Alloc        2,997         1,728           0      (1,269)                           1,728                               1,728
730000         NC 515 420 7822 Vactor Jet Expense Alloc.             9,973                         0      (9,973)                               0                                   0
512660         NC 515 430 6201 Small Tools & Equip. <$5000           1,495          1,628        133           0                            1,628                               1,628
512660         NC 515 420 6201 Small Tools & Equip. <$5000           4,994                         0      (4,994)                               0                                   0
570005         NC 420 430 7999 Special Projects                         81             0           0         (81)                               0                                   0
545320         NC 240 440 6620 Telephone                               471           591         120           0                              591                                 591
545370         NC 515 440 6615 Water                                11,806        11,733           0         (73)                          11,733                              11,733
710000         NC 515 420 7464 Genrl Alloc-PreTrt/Srce Contrl       24,033       576,145     552,112           0                          576,145                             576,145             576,145           24,033
710000         NC 515 420 7534 General Allocation-Laboratory        26,344                         0     (26,344)                               0                                   0                               26,344
710000         NC 515 430 7464 Genrl Alloc-PreTrt/Srce Contrl       24,033                         0     (24,033)                               0                                   0                               24,033
710000         NC 515 430 7534 General Allocation-Laboratory        13,172                         0     (13,172)                               0                                   0                               13,172
701000         NC 515 210 7351 Salaries-Finance & Accounting           106        83,138      83,033           0                           83,138                              83,138
701000         NC 515 420 7461 Salaries-PreTrt/Srce Contrl .        21,562                         0     (21,562)                               0                                   0
701000         NC 515 420 7351 Salaries-Finance & Accounting         2,697                         0      (2,697)                               0                                   0
701000         NC 515 420 7606 Sal-RP1/RP4 Energy Prod/Maint             0                         0           0                                0                                   0
701000         NC 515 420 7611 Salaries-RP1/RP4 Plant Maint              0                         0           0                                0                                   0
701000         NC 515 420 7616 Salaries RP-1 ELect/Inst Maint       14,953                         0     (14,953)                               0                                   0
701000         NC 515 420 7631 Salaries-RP2/CCWRP-Plant Maint            0                         0           0                                0                                   0
701000         NC 515 420 7636 Salaries RP2/CC E/I Maint               690                         0        (690)                               0                                   0
701000         NC 515 430 7351 Salaries-Finance & Accounting         1,788                         0      (1,788)                               0                                   0
701000         NC 515 430 7606 Sal-RP1/RP4 Energy Prod/Maint             0                         0           0                                0                                   0
701000         NC 515 430 7616 Salaries RP-1 ELect/Inst Maint        5,458                         0      (5,458)                               0                                   0
701000         NC 515 440 7446 Salaries-Organics Management            250                         0        (250)                               0                                   0
701000         NC 515 440 7591 Salaries-Energy/Conserv/Maint.          803                         0        (803)                               0                                   0
701000         NC 515 440 7606 Sal-RP1/RP4 Energy Prod/Maint           232                         0        (232)                               0                                   0
701000         NC 515 440 7611 Salaries-RP1/RP4 Plant Maint          6,246                         0      (6,246)                               0                                   0
701000         NC 515 440 7616 Salaries RP-1 ELect/Inst Maint        2,606                         0      (2,606)                               0                                   0
701000         NC 515 440 7636 Salaries RP2/CC E/I Maint                 0                         0           0                                0                                   0
701000         NC 515 430 7636 Salaries RP2/CC E/I Maint               155                         0        (155)                               0                                   0
701000         NC 515 440 7646 Salaries-Proc. Automation Cntl          228                         0        (228)                               0                                   0
701000         NC 541 440 7611 Salaries-RP1/RP4 Plant Maint            259                         0        (259)                               0                                   0
701000         NC 542 440 7611 Salaries-RP1/RP4 Plant Maint            564                         0        (564)                               0                                   0
701000         NC 543 420 7611 Salaries-RP1/RP4 Plant Maint             87                         0         (87)                               0                                   0
701000         NC 544 440 7446 Salaries-Organics Management             45                         0         (45)                               0                                   0
702004         NC 515 430 7617 Burden RP-1 Elect/Inst Maint          3,193        48,664      45,471           0                           48,664                              48,664
702004         NC 515 430 7607 Burden-RP1/RP4 Energy Prod/Mnt            0                         0           0                                0                                   0
702004         NC 515 430 7352 Burden-Finance & Accounting             948                         0        (948)                               0                                   0
702004         NC 515 420 7637 Burden-RP2/CC Elect/Inst Maint          404                         0        (404)                               0                                   0
702004         NC 515 420 7632 Burden-RP2/CCWRP Plant Maint              0                         0           0                                0                                   0
702004         NC 515 420 7617 Burden RP-1 Elect/Inst Maint          8,748                         0      (8,748)                               0                                   0
702004         NC 515 420 7612 Burden-RP1/RP4 Plant Maint                0                         0           0                                0                                   0
702004         NC 515 420 7607 Burden-RP1/RP4 Energy Prod/Mnt            0                         0           0                                0                                   0
702004         NC 515 420 7352 Burden-Finance & Accounting           1,465                         0      (1,465)                               0                                   0
702004         NC 515 420 7462 Burden-PreTrt/Srce Contrl            12,614                         0     (12,614)                               0                                   0
702004         NC 515 210 7352 Burden-Finance & Accounting              62                         0         (62)                               0                                   0
702004         NC 544 440 7447 Burden-Organics Management               26                         0         (26)                               0                                   0
702004         NC 543 420 7612 Burden-RP1/RP4 Plant Maint               51                         0         (51)                               0                                   0
702004         NC 542 440 7612 Burden-RP1/RP4 Plant Maint              330                         0        (330)                               0                                   0
702004         NC 541 440 7612 Burden-RP1/RP4 Plant Maint              152                         0        (152)                               0                                   0
702004         NC 515 440 7647 Burden-Proc Automation Cntl             133                         0        (133)                               0                                   0
702004         NC 515 430 7637 Burden-RP2/CC Elect/Inst Maint           91                         0         (91)                               0                                   0
702004         NC 515 440 7637 Burden-RP2/CC Elect/Inst Maint            0                         0           0                                0                                   0
702004         NC 515 440 7617 Burden RP-1 Elect/Inst Maint          1,524                         0      (1,524)                               0                                   0
702004         NC 515 440 7612 Burden-RP1/RP4 Plant Maint            3,654                         0      (3,654)                               0                                   0
702004         NC 515 440 7607 Burden-RP1/RP4 Energy Prod/Mnt          136                         0        (136)                               0                                   0
702004         NC 515 440 7592 Burden-Energy/Conserv/Maint.            470                         0        (470)                               0                                   0
702004         NC 515 440 7447 Burden-Organics Management              146                         0        (146)                               0                                   0
703000         NC 515 430 7618 Overhead RP-1 Elect/Inst Maint          866        21,369      20,503           0                           21,369                              21,369              21,369              866
703000         NC 515 430 7638 Overhead-RP2/CC E/I Maint                45                         0         (45)                               0                                   0                                   45
703000         NC 515 210 7353 Overhead-Finance & Accounting            33                         0         (33)                               0                                   0                                   33
703004         NC 515 420 7353 Overhead-Finance & Accounting           776                         0        (776)                               0                                   0                                  776
703004         NC 515 420 7463 Overhead-PreTrt/Srce Contrl           4,791                         0      (4,791)                               0                                   0                                4,791
703004         NC 515 420 7608 Overhead-RP1/RP4 Energy Prod/M            0                         0           0                                0                                   0                                    0
703004         NC 515 420 7613 Overhead-RP1/RP4 Plant Maint              0                         0           0                                0                                   0                                    0
703004         NC 515 420 7618 Overhead RP-1 Elect/Inst Maint        2,373                         0      (2,373)                               0                                   0                                2,373
703004         NC 515 420 7633 Overhead-RP2/CCWRP Plant Maint            0                         0           0                                0                                   0                                    0
703004         NC 515 420 7638 Overhead-RP2/CC E/I Maint               201                         0        (201)                               0                                   0                                  201
703004         NC 515 430 7353 Overhead-Finance & Accounting           502                         0        (502)                               0                                   0                                  502
703004         NC 515 430 7608 Overhead-RP1/RP4 Energy Prod/M            0                         0           0                                0                                   0                                    0
703004         NC 515 440 7448 Overhead-Organics Management             37                         0         (37)                               0                                   0                                   37
703004         NC 515 440 7593 Overhead-Energy/Conserv/Maint.          268                         0        (268)                               0                                   0                                  268
703004         NC 515 440 7608 Overhead-RP1/RP4 Energy Prod/M           57                         0         (57)                               0                                   0                                   57
703004         NC 515 440 7613 Overhead-RP1/RP4 Plant Maint            922                         0        (922)                               0                                   0                                  922
703004         NC 515 440 7618 Overhead RP-1 Elect/Inst Maint          414                         0        (414)                               0                                   0                                  414
703004         NC 515 440 7638 Overhead-RP2/CC E/I Maint                 0                         0           0                                0                                   0                                    0
703004         NC 515 440 7648 Overhead-Proc Automation Cntl            56                         0         (56)                               0                                   0                                   56
703004         NC 541 440 7613 Overhead-RP1/RP4 Plant Maint             38                         0         (38)                               0                                   0                                   38
703004         NC 542 440 7613 Overhead-RP1/RP4 Plant Maint             83                         0         (83)                               0                                   0                                   83
703004         NC 543 420 7613 Overhead-RP1/RP4 Plant Maint             13                         0         (13)                               0                                   0                                   13
703004         NC 544 440 7448 Overhead-Organics Management              7                         0          (7)                               0                                   0                                    7
         Wastewater collection Total                               452,488     1,030,415     906,913    (328,986) 0           0         1,030,415         0         0       1,030,415

         Wastewater treatment-Funcational Area - #180000
519310         NC 253 420 6437 Permits/License - Operating               0                         0           0                                0                                   0
519310         NC 253 440 6437 Permits/License - Operating               0                         0           0                                0                                   0
512710         Equipment Maintenance & Supplies                          0        (1,095)          0      (1,095)                          (1,095)                             (1,095)                                       New FY0708
540110         NC 515 420 6401 C.S.D.LAC. #1679-Vol. Fees        1,677,773     1,783,625     105,852           0                        1,783,625                           1,783,625
540120         NC 515 420 6404 C.S.D.LAC. #1472B-Vol. Fees         114,442        28,341           0     (86,101)                          28,341                              28,341
540220         NC 515 420 6402 C.S.D.LAC. #1679-S.S. Fees          116,822                         0    (116,822)                               0                                   0
540220         NC 515 430 6407 S.A.R.I. Fees - S.S.                329,457                         0    (329,457)                               0                                   0
540210         NC 515 420 6403 C.S.D.LAC. #1679-C.O.D. Fees        185,036       813,764     628,728           0                          813,764                             813,764
540210         NC 515 430 6408 S.A.R.I. Fees - BOD                 191,961                         0    (191,961)                               0                                   0
701000         Salaries                                                  0            805        805           0                              805                                 805
702004         Burden                                                    0            471        471           0                              471                                 471
703004         Overhead                                                  0            181        181           0                              181                                 181                   181              0




                                                                                                                                                                                                                      Interfund Charges Received_08
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                                Page95 of 96                                                                                                             4/25/20135:35 PM
                 Interfund Charges:                                                                                                                                                          Overhead + Gen Alloc
                 Overhead, General Allocation                                                                                                                                                   INTERFUND         INTERFUND
                                                                                                                                                                                            CHARGES RECEIVED   CHARGES RECEIVED
                 key code 06/07                               End Balance   End Balance   Increase    Decrease       Dr     Cr       2007 Revised end   CAFR Dr   CAFR Cr   2008 CAFR end
                                                              06/30/2007    06/30/2007                                                   balance                               Balance           FY 0708          FY 0607
540510         NC 515 430 6405 S.A.R.I. Volumetric Fees          330,359       667,505      337,146           0                              667,505                             667,505
540310         NC 515 430 6415 SARI Fixed Project Costs          248,635       265,154       16,519           0                              265,154                             265,154
         Wastewater treatment Total                            3,194,485     3,558,751    1,089,701    (725,435) 0               0         3,558,751         0         0       3,558,751

         Depreciation & amortization
591210/         NC 515 410 7880 Amortization                     760,440       793,954      33,514               0                           793,954                             793,954
591410
581050-581600 NC 515 410 7890 Depreciation                       287,540       312,237      24,698               0                           312,237                             312,237
         Depreciation & amortization Total                     1,047,980     1,106,191      58,211               0   0           0         1,106,191         0         0       1,106,191

                                                               5,661,992     6,781,133    2,969,265   (1,850,125) 0              0         6,781,133         0         0       6,781,133

                                                               5,661,992     6,781,133    2,969,265   (1,850,125) 0              0         6,781,133         0         0       6,781,133
         Wastewater collection Total                             477,729       452,488      105,994     (131,235)                            452,488                             452,488         1,077,449.04       529,456.94

         Wastewater treatment
               NC 253 420 6437 Permits/License - Operating            50             0           0          (50)                                   0                                   0
               NC 253 440 6437 Permits/License - Operating           669             0           0         (669)                                   0                                   0
               NC 515 420 6401 C.S.D.LAC. #1679-Vol. Fees      1,603,700     1,677,773      74,073            0                            1,677,773                           1,677,773
               NC 515 420 6402 C.S.D.LAC. #1679-S.S. Fees        412,380       116,822           0     (295,558)                             116,822                             116,822
               NC 515 420 6403 C.S.D.LAC. #1679-C.O.D. Fees       56,389       185,036     128,647            0                              185,036                             185,036
               NC 515 420 6404 C.S.D.LAC. #1472B-Vol. Fees       300,110       114,442           0     (185,669)                             114,442                             114,442
               NC 515 430 6405 S.A.R.I. Volumetric Fees          193,795       330,359     136,564            0                              330,359                             330,359
               NC 515 430 6407 S.A.R.I. Fees - S.S.              180,979       329,457     148,477            0                              329,457                             329,457
               NC 515 430 6408 S.A.R.I. Fees - BOD               290,236       191,961           0      (98,275)                             191,961                             191,961
               NC 515 430 6415 SARI Fixed Project Costs          209,810       248,635      38,825            0                              248,635                             248,635
         Wastewater treatment Total                            3,248,119     3,194,485     526,586     (580,221)                           3,194,485                           3,194,485

         Depreciation & amortization
                NC 515 410 7880 Amortization                     739,144       760,440      21,296               0                           760,440                             760,440
                NC 515 410 7890 Depreciation                     275,660       287,540      11,880               0                           287,540                             287,540
         Depreciation & amortization Total                     1,014,804     1,047,980      33,176               0                         1,047,980                           1,047,980

Operating Expenses Total                                       6,409,123     5,729,436     933,095    (1,612,782)         (67,444)         5,661,992                           5,661,992

                                                               6,409,123     5,729,436     933,095    (1,612,782)         (67,444)         5,661,992                           5,661,992

                                                               6,409,123     5,729,436     933,095    (1,612,782)         (67,444)         5,661,992                           5,661,992




                                                                                                                                                                                                                         Interfund Charges Received_08
08544760-f840-4a06-bb6d-9cc895ebdbb8.xlsx                                                               Page96 of 96                                                                                                                 4/25/20135:35 PM

								
To top