Amador Water AgencyL2800 Rídge Road, Sutter Creek, Cølifornía

FiscalYear 20L7-20L8

Operoting & Non Operating Budget Adopted 6-22-20L7

YearsSertting The JAarcr & Wastewø.ter

Needs ofAmador Coungt

.ül

1

5a: Ðíatinguiaftd. .It¿mßeru al úe Omodnn Watuc Aqßrcr, ßastrd o( Ði,ættßtr,t

From: Tracey Hays

Finance Manager

ln accordance with Government Code Sections 53900 - 53901, 7900 and California Constitution Article XlllB, I hereby submit the proposed

operating budget for Fiscal Year July t,2OL7 - June 30, 2018 for approval. A conservative approach was used in the development of this budget,

considering the slow rebound of water use following water conservation and an exceptionally wet winter. The Agency is currently conducting a

water rate update study and proposed water rate adjustments. The water rate adjustments are necessary for a balanced budget. The budgetedprojects are focused on regulatory needs and approved grant funding. Expenses are flat and consistent wíth the past few budget years. Staffcontinues to pursue grant funding sources from federal and state agencies for the benefit of all Agency rate payers.

The proposed budget is funded by operating (rates, grants, fees, etc.) and non operating revenues. The development of the budget is discussed on

the budget objectives and assumptions page of this document. The budget and accounting structure remains consistent with past years. Agency

Staff will continue to look for additional cost cutting opportunities throughout the fiscal year.

Agency management and staff recognize that fiscal year 2OL7 - 2OI8 presents ongoing financial challenges and are committed to continuing toprovide safe reliable water and wastewater services to our customers while meeting those challenges.

2

Budget Development (Objectives & Assumptions)

The Agency's accounting records are maintained used the accrual basis of accounting. The revenues ofthe Agency are recognized when they are earned and the expenses are recognized when they areincurred. The budget details in this document are used as a management tool for forecastíng andmonitoring revenues and expenses. The Agency's accounting system is used for recording the actual

transactions associated with these forecasts. ln recognition of the Agency's cash position, the budget is

developed as closely as possible to a cash flow projection rather than a full accrual estimate.

The objectives of the budget are to ensure that the Agency continues to provide safe, reliable water and

wastewater services to our customers, while being fiscally responsible, properly operating andmaintaining Agency facilities and adhering to all state and federal regulations.

The followíng assumpt¡ons where considered in the development of the budget which uses a

conservative yet realistic approach.

Water & Waste Water Sales Assumptions:

(Fund 102-04) Water Sales projections are based on projected June FY 2Ot6-L7 actual levels plus 3%

inflationary increase adopted by the Board July 2t,2015. Also included is an anticipated 25% reboundof water use expected following the lifting of water conservation mandates. The Water System fundbudget has a deficit of 5206,522. This deficit is expected to be corrected through the Water Rate UpdateStudy and proposed rate adjustments.

(Fund 102-23) CFD revenues of S3L0,200 will be used for a port¡on of debt service payments and theWaterTreatment Plant Expansion Project. CFD Reserve funds will be transferred in to support theTreatment plant project.

(Fund 103-03) Outside Services provides additional revenue to the Agency through service contractswith other utilities. This fund is budgeted with a net positive of S117.

(Fund 105-05) Agency General revenues are from property tax funds and other revenues. This fund isbudgeted w¡th net positive of 5105,797. Tax Revenues are estimated based on projected June FY 2016-2017 actuals plus 3%

(Fund 120-20) Waste Water revenues are forecast at 6% increase adopted by the Board on December'J.'J.,2OL4. Waste Water is budgeted with a net positive of 5169.00 (5298,229 is funding Waste Wateroperating projects)

Non-Operating Revenue Assumptions:

lncludes external grants for CDBG, Buckhorn DBP, Lake Camanche Tank 9, Six Tank Repl, CDAA StormRepairs, Tanner Backwash Recycling, lone Hydroelectric and Camanche Waste Water in the amount of58,202,133. (See full Capital Projects list contained in the budget) Water Participation Fee Revenue is

estimated at 5400,000 or 40 new connections. This budget amount is conservative given that two large

developer projects in lone.

3

Non-Operating Salaries and Benefits total SL,OO9.72O which are largely supported by grant fundsreceived

Operating Expenses

Total Salaries & Benefits Assumptions:The Agency has 41 approved positions which are considered in the budget. Benefits increase based onindividual headcount and projected percentages from JPIA for health insurance and CaIPERS forretirement expenses.

Operations and Maintenance:Slightly higher than proposed actuals, Meter replacement project, State Regulatory fee increases, 2

project related permit amendments and OSHA required ARC flash safety project are the primary drivers

AdministrationRemains at or below previous years actuals

Debt Service

2016 Bond refunding has reduced total debt service payments

Fixed Assets

B ud geted Co nsistent with 2OL6-2OL7

Generator will only be purchased if grant received from Amador Air District (grant amount not reflectedin budget)

Transfers ln and Out are consistent with previous years to cover interfund loan payments, projectsupport between funds and reserlre transfers

4

Brandt Cook

Res¡dent Eng¡neer

Lucas Curthew

Ass¡stant Eng¡neer

Seth Kaßchner

lnspector

Erik Christeson

N¡ck LawsonWaterTreatment lll

George Barnes

WaterTreatment ll¡

Michael Thompson

WãterTreãtment l¡

.,oelMottishaw

WeterTreatmenlSupery¡sor

Lonnv Brewster

Wasteruater ll

Wastewater I

Jayson caspary

M¡ke Munson

Wastewater I

Jerrv Goshorn

WastewaterSupery¡so.

Damon Wvckoff

OpeGtigns Manager

lnstrument/Elec Tech

leff Rândell

Andrea H¡nton

Adm¡n Ass¡st lll

Pat Purnell

Electrical controlSuperuisor

D¡str¡but¡on lllVecãnt

Distribut¡on lll

Nick Tamantini

Martv McNew

Distribut¡on ll

Jeffery shortr¡dse

D¡str¡bution ll

Steve Hess

Distribut¡on ll

Distribut¡on I

N¡ck Pent

Aarron HauglandUt¡lity I

Kres M¡ller

Distribution/CanalSupery¡sor

Br¡an Bates

Util¡ty ll

Dustin MillerUt¡lity ll

Mitch GowanUtility I

Don Hutch¡son

ConstructionSupery¡sor

Cr¡s ThompsonAGM/ Clerk of the Board

Gene Mancebo

General Manager

Board of Directors

Paul Molinell¡ Jr.-D¡str¡ct l, Gary Thomas- D¡str¡ct 2

R¡ch Farr¡ngton-D¡str¡ct 3, Robert Manassero-D¡str¡ct 4,

Art Toy-D¡strict 5

Rvan TeschPurchãsing Ageht

C¡ndv Hansen

Accounting Clerk lll

Deborah Vôn Loehr

Account¡ng Clerk ll

TGcev Havs

Finance Manager

El¡zabeth EdEman

Customer Seru¡ce Repil

Rep

Linda Nafus

Meter Reader

Susan Schafer

N¡ck Ya.dlevMeter Reeder

Andrea Petretti

Customea Sewice¡t

Karen Gish

HR/Off¡ce Manager

5

OperatinÊ Revenues

Operatinq Expenses

Non Operating Revenue

Non Operating Expenses

Water Sales

Wastewater Sales

Other Revenues

Transfers lnTotal Operating Revenues

Salaries

Benefits

Calpers Reduced Discount Rate

Operations and Maintenance

Administration

Debt Service

Fixed Assets

Transfers OutTotal Operating Expenses

Net Operating lncome

Participation Fees , CFD , lnterest etcTransfers lnTotal Non Operating Revenue

Salaries (Projects)Benefits (Projects)Other Direct Costs (Projects)Transfers OutTotal Non Operating Expense

FY 13-14Actuals

FY t4-15Actuals

1,778,029

1,194,355

2,621,236

121,518

1,411,235

9,551,5351,095,153

10,646,688

9,921,871206,117

'10,986,968

FY 15-16Actuals

6,624,168

1,420,900

1,515,857

1,172,974

3,071,084

1,928

738,995

4,923,98134,435

4,958,416

3,397,68427,OOO

3,998,44r

FY 16-17Budget

FY t6-17Actuals

6,587,382

1,397,310

FY 17-18

6,823,384

1,699,156

2,334,084

1,459,195

262J691,570,154

1,052,719

2,532,846

83,000

990,810

9,062,0512,068,202

11,130,252

789,008220,712

9,272,006847,579

11,129,306

947

6,345,550

1,609,1701,385,121

3,848,220 3,616,075 3,561,731

11,85410,974,594 10,116,913 10,282,055 9,175,820 10,284,977

1233,3M1 (580,742) 130,683 332,502 (94,2721

1,335,001

1,088,080

3,504,088

83,000

710,155

6,625,9272,146,0389,771,964

7,639,150327,000

8,544,874

2,604,161

1,309,762

205,049

1,418,623

1,142,639

2,483,732

621,358

621,358

210,152

1,070,341

1,280,493

(659,135)

(326,634)

858,980 573,757 578,724

(340,280) 959,975 227,090

6,682,606

Net Non Operating lncome

(573,62¿l) 379,233 357,774 (93,326)

6

102-04-411010Multi-User

102-04-412000102-04-41102-04-413010

14000

102-04-415010 Transferlnholesale

102-04-417000 nt Use102-04-4't8950102-04-411 02-04-41 901 0

102-04-423050 ServiceContract

102-04-423100 ineer &

Other102-04-425020 of

11000

102-04-425500

Service

Surcha

Reim

GeneralTransfer ln lnterfund Loans

Reserves102-04-425500 Transferin

FY 17-18Budqet

1.691.1051.506.764

637.712

344,60085.838

734.82221.OO111.500)

1.803.042

6,823,394

41.25065.000

115,00045.000

3.00041.000

146.535100.000

556,785

123.306260.000

26.72622.OOO

432,032

7,812,20'l

FY 16-17Actuals

'1 .641 .8501.428.212

604.466

326.63581.363

696,51419.906

(14.624\1,803,042

(2\20

6,587,382

27.O5171.648

109.88232.482

235.72994.377

103.342595,568

1,270,078

143.938

143,938g,00l,39g

FY 16-17Budoet

1.852.1251 .016.300

25,000525.000

1.056292.OOO

52,000750.000

43.470901

(1.500)1 .789.198

6,345,550

30.00010,000

125.00025.000

3.20015.000

177.334120.000302.102807,636

350,000260.000

40.4285.500

580.7711,236,700

8,389,886

FY 15-16Actuals

93 9782.233.180

21 .219607.7't5

'1.336

405,80876.796

737.301

73.6441.086

(19 276\1.551.394

112.260727.727

6,624,'t6g

25.9004A.73798.940

9.942122.79560.813

137.486

504,613

3261A1160,00028.00310.70s7.434

532,327

7,661,108

FY 14-15Actuals

2.503 990194.693370.23393,000

513.360144.150861,083209.081199.950

110.9781.639.759

153.565

6,662,805

16,4866.701

175.57922.961

3.52259,1 10

177.577105.820

567,756

515.839155.338

55.902

727,079

7,957,640

FY 13-14Actuals

)2-04-424OOO Operatinq lnterest

)2-04-425100 Cap Facil/Standbv

)2-04-423040 Meter Set Fees

,IO2 AWAWATER SYSTEM

Revenue Sub Totals:

7

102-04-561 't 10 Salaries - Admin

Salaries-Tem Hel102-04-56't 'l 30 Overtime

102-04-561 150 Other Benefits21

102-04-561220

102-04-561235 U

102-04-561250 FICA,/Medicare102-04-561260 Workers

102-04-561280 To/FromBenefits

102-04-562980 To/ From

775.968836j71 26

63.77029.57031.094

Q48.974)61.500

594.397214.979343.629179.14178.11122.3912.624

181 .479

3,165,851

I 10,00046.50025,000l3_000lo 00030.000

175_000

30.000237.O00

50,000

't1.700

57.0002.000

238.0951,035,295

736.0881 .l I 8.96S

49.83037.34228.611

fi69_4891193.478574.295171.940267,480

3,395,266

I 56.61442.08016.7944.747

145.694

111.12137.80838 809

3.9777.8631.519

1 78.61924.931

277.54135.521

42,0009l

186.261946,060

1_839.262

65.00041 .410

797.756167.244

2,910,672

100.00020.00015.00013.000s.000

15.000165,00030 000

154.00050.000

60,000

214,650841,650

642,9891.142.773

2.57763.45636.257

(270.874]'

205-702

183,148

155,73656,410

9.733699.283

2,927,191

178.98823.96420.4152.4593.454

18,051156.58723.930

361.27943.421

1187)39

614547

51 1041.917

154.2621,080,843

1.703.177

7.42241,59944.113

16.935)

't.026.737

2,816,113

't29.224

4.580l6 788

174.25033.774

202.737110.720

17

30.704

166 558869,356

:E lnsurance Contribution

111

1

Salaries & Benefits

Benefits

102-04-562120 Distribution/Collection

102-04-562125 Meters New/ Reolace102-04-562130 Transmission Svstem102-04-562140 Canal-Clean/Chems/Tests/O&M102-04-562210102-04-562310 TreatmentPlants102-04-562350 WaterTests

102-04-562530 PowerForeoone

102-04-5626'l'l Tool & Eouio Rental

102-04-562670 Licenses&Certifications102-04-562660 State Health Deot Fees102-04-562750 Miscellaneous Expense

8

102-04-572550

1 02-04-569350

102-04-5691 10

1 02-04-569500

istration

Transfer outs

36,0002.880

95.000635.40097,66780.000

1

832.38(

33.06979.016

2.419.970

74,700

74,700

231,337

144,623

375,960

8,019,723

7,812,201

8,018,723(206.5221

16.70893.897

747.44282.95771.184

'l

932.227

63.2262.394.110

62,786

62,786

7,910,410

8,001,398

7,810,410

190.988

61 36290.000

638.91070.000

1 12,500

772

11

2.229.689(90.000)124.OOO

27.0003-397.946

74,700

74,700

64,000

138,995

202,995

8,400,734

8,389,886

8,400,734

{10.849t

31 .97192.442

671.81379.72976.129

1.586

276,|

1.632.577

84.00021.783

2,963.636

6,332

6,332

153,022

7,925,340

7,661,108

7,925,340

1264.2321

29.14177 .171

515.62863.44690.813

823

1.208.325

17.2171.969.036

94,785

94,785

66,391

88,040

139,634

294,065

6,920,377

Director CompensationTo/From Director ExoenseCustomer BillinqTo/ From Office ExoenseI nsurance (Prooertv/Liabilitv)Leoal FeesWater Riqhts

Water Debt ServiceWater Debt Service lnterest2006 Series A RefundinqReserve ReouirementsTo/From Equip Lease

To/ From Fixed Assets

Transfer out Operating

Transfer Out Debt Service

Transfer Out lnterfund Loans

Expense Subtotal

Net Ooeratino

801 02-04-5661 1 0

102-04-566270102-04-566490102-04-5672901 02-04-5675001 02-04-567600

9

FY 17-18Budget310,000

200310,200510,379

820,579

805,579

5l

15

FY 16-17Actuals

FY l6-17Budget

FY 15-16Actuals

FY 14-15Actuals

1361

978318

14,306

FY l3-14102-23 CFD #1

310,847

310,847

11

319,922

142,442 579

3

1

Actuals

081 1

935 310,200

944

85411

Total Non Operating Revenue

Transfer in from Reserve

285,000

300,00015

285,000

296,854

Revenu

Tra

200310,200

308,975960

Transfer Out CFD #1 ATL, WTPAdmin Feeïotal Non Op Transfer Out, Fees

CFD # 1 Revenueslnterest (Restricted)

102-23-493070102-23-493050

1 02-23-5691 60102-23-571150

CFD Tax WTP @ 6130117 653,522

10

FY 17-18Budget

74,050

40,000114,050

57.0004.000

9,5708,5504.6672.599

547

37,805 18,737 36,500 43,837 86,933

1,004 1,000 1,296 3,000I,004 1,000 1,296 3,000

2,0007,533 5,000 938 2,000

22,000

22,000

42,012 27,274 42,500 46,071 113,933

114,050I f 3,933

117

FY 16-17Actuals Actuals Actuals Budqet Actuals

4,230

39,53443,764

62928.302

3,1 89

7,1401,7181.798

859202

938

43,76446.071(.23071

FY 13-14 FY 14-15 FY 15-16 FY t6-17

3,000

45,00048,000

18,3003,000

15,200

5,000

48,00042.500

5.500

1,994

44.10046,094

13.683

2,669

(1,937)

8908ô384751250

I ,160

7,533

46.09427.27418.820

43,607

43,607

23,500

2,673

11,632

4,207

43.60742.0121.595

103 OUTSIDE SERVICES

1 03-03-424060

1 03-03-4231 50

RevenueOther Operating Revenue

Outside Service ContractsRevenue Subtotal

103-03-561110103-03-5611151 03-03-561 1 301 03-03-561 1 401 03-03-561 21 01 03-03-561 2301 03-03-561 2401 03-03-561 250103-03-5612601 03-03-561 270I 03-03-561 280

SalariesSalaries AdminSalaries OpsOvertimeStandbyEE lnsurance ContributionHealth-lnsuranceRetirementFICA/MedicareWorkers CompensationSVLI DisabilityTo/From BenefitsSalaries and Benefits Sub total

1 03-03-562350Operations and MaintenanceWater TestsSub Totals

AdministrationMiscellaneous ExpenseSub Totals:

103-03-562750

Transfer Out to Water

Sub Totals:

Expense Subtotal

REVENUEEXPENSE

Net Operatinq

11

Accou 105 AGENCYGENERAL

105-05-561280 To/FromBenefits

Revenueslnterest - OperatingTax RevenueOther Operating RevenueSub Totals:

Transfer From Other FundsTransfer ln Debt ServiceTransfer ln OtherTransfer From ReservesTransfer ln lnterfund Loans

Sub Totals:

Revenue Sub Totals:

Salaries & BenefitsSalariesSalaries - Temp HelpOvertimeStandbyUnemployment lnsuranceAllowance-Compensated AbsencesHealth-lnsuranceEmployee lns/Pers ContributionCalpers Unfunded LiabilityRetirementGASB 68Fica/MedicareWorkers CompST/LT Disability

Retiree Health BenefitsRetiree Portion of Health lns.To/ From Retiree BenefitsSub Total

105-05-424000105-05-4240501 05-05-424060

105-05-4255001 05-05-425600105-05-495030105-05-495400

1 05-05-561290105-05-561300105-05-561295

105-05-5611101 05-05-561 I 20105-05-561 130105-05-561 1401 05-05-561200105-05-561220105-05-561230105-05-561210105-05-561235r05-05-561240105-05-561245105-05-561250105-05-561260105-05-561270

FY 17-18Budqet

350270,457

75,000345.807

19.990

19.990

365.797

1,000

1,9503,200

6,150t6 150ì

230,830(29.187\

Q01.643\l0ì

FY 16-17Actuals

3,765262.58083,987

350.331

350-331

(691

(3,199)

1,9502,854

793203

2.53215.730)

180,544(18.662)

(146,590)

12.093

FY 16-17Budqet

500250,000

15,000265-500

18,682

18.682

284.182

10,00030,000

751.504(267.854\

465,000

216.703104.67818.979

1.329.010t1.329.0r0)

202.292(16,465)

n85.827\

FY r5-16Actuals

7.O78239,887

62,115309.080

19,890

19.890

328.970

74.984

2,1336.656

674 241

446,8891.950

13j2340,660

5261,190,218

11.190.131)

186.712(3,483)

n52.435\74,984

FY l¡l-15Actuals

754105.440255.040361.234

18.757

151,639

170.396

531.630

86.424777.223

446,583

218,413107.229

14,456

I 648 30s

170.700

(175.463)(2.7101

FY t3-14Actuals

12

105-05-562405105-05-562410105-05-562420105-05-562540105-05-5625411 05-05-56261 0105-05-562620105-05-562630105-05-562650105-05-562670105-05-562680

105-0s-562980

105-05-5661 10105-05-5661201 05-05-5661 40105-05-566150

1 05-05-5661 80105-05-566210105-05-566220105-0s-566230105-05-5662401 05-05-5662501 05-05-566251'105-05-566252

105-05-566260105-05-566280105-05-5663001 05-05-56631 0105-05-566320105-05-566340105-05-566350105-05-566360105-05-566370105-05-566380105-05-5663901 05-05-s66400105-05-566420105-05-567300105-05-567350105-05-567500105-05-567600

Operations and MaintenanceVehicle Fleet ManagementVehicle Maintenance/RepairGas & OilRadiosAlarmsTool/Equip Mntc/ReplaceSafety/Supplies/MntcUniformsAir District PermitsLicenses & CertificationsMileageÆravel/MealsSub totalTo/From OperatingSub Total

AdministrationDirector CompensationDirector Travel/Confernc/M ealsDirector lnsuranceElection ExpenseSub TotalTo /From Director ExpenseOffice SuppliesPublications/AdvertisingPostagePrintingOffice Equip M ntc/SoftwarelT Contract ServicesServer Replacementsïraining/ConferencesMileage/Travel/MealsHR ActivitiesMembership DuesCounty Admin FeesMerchanUCredit Card FeesProperty Tax Admin CostEmployee RelationsManager's ExpensePublic RelationsLobbying ActivityOffice Bldg & Grnds Mntc/UtilTelephone/Ans Svc - OfficeConsultants Acct and FinancialConsultants (Grants /Studies)Legal FeesWater Rights

SubtotalTo/From Office ExpenseSub Totals:

105-05-566490

10,000

75,00059,80081,200

2,5002,500

17.750

18,0002,8004,0001,000

264,5501264.550)

3,000200

3,200(3.200)8,0003,0008,2504,000

75,000125.00040,00020,000

5005,000

34.000

32,500R 5005,000

6.0003,000

111.50041.75055,00020,000

100,000

706,000(706.000)

43,43251,65673,1 00

7,7246.136

16,5562,4432.154

203.202( 187.368)

15,834

16.0532,355

156

18,564118.3561

6,3543,1405.077

651

58.079104.42028,13418,098

3407.570

42.364688

32.433I 3001,696

525,048

97181.23042,54564.136

185,001124,243

820.777ß20.7771

50,00057,00080.000

2,5002,500

15.0008,000

15,0002.5005,0001.000

238,500(238,500)

40,0003,000

18020,00063.180

(63.180)r4.000

7005,0007.000

75.000125,00040,00015.000

1,5003.000

70.000

21.OOO

8.2003.500

5,0003.000

36.00065,00057,00030.000

125,000

709,900f699,900t

61.89084,189

2,271

10,3739,541

1 5,1 092,5503.515

264193,048

n71.40321.646

33,8072.382

158

36.347(35.629)14,0161,0482.4458.297

71,020114.86244.78712.7892,5532,405

69.694365

21.927R 2AÂ

1,400

7.42129,98780.83768.813

140,400159,993188,954

89s

1 ,053,1 75(988.831)

52,903102,209

2,163

17,81513,08316,5682,7092.820

210.270Q10.270)

31.3704.922

18675

36,553137.360113,913

6775,9957,007

1 58,1 79

18,087590

15,58344,O17

20,5007 5765,236

2722.570

71,30193,93055.141

324.090

82,792

928.700(928,700)

13

Debt ServicesPrincipal American River BankDebt Service lnterest PaymentOffice Equipment Lease/RentalSubtotal

105-05-569270 To/ From Office Equipment Lease/RentalSub Totals:

1 05-05-5691 30105-05-5691401 05-05-569220

105-05-572250105-05-572260105-05-572270105-05-572280105-05-5722901 05-05-572550

105-05-569300105-05-5691 10

Fixed AssetsOffice EquipmentShop EquipmentTools & lnstrumentsConstruction EquipmentEquipmenUVehicle PurchasesTo/From Fixed Asset ExpenseSub Totals:

Tranfers OutTransfers OutTransfer Out Debt ServiceSub Totals:

Ëxpense Subtotal

Revenue

54.0788,717

25,00087.795

(87.795)(0)

15,00018,00050.000

(83,000)

260,000

260.000

259.999

365,79725q 999105,797

(70,251\

53,4088.271

24,14585,824

15.573

39,467

30.296

(69,763)

143.937

143,937

187.437

350.331187.4?7162,895

83.000)

29.4725,747

25,00060,219

(65.219)

{5.000)

45,0008,000

30.000

260,000

260-000

265.000

284.182265.000

19,182

43,2476,460

26,1 s975,866

(73,910)

1.956

1.928

5,1 08(7,036)

t0t

160.000

160.000

322.930

328.970322.930

19,006)

22,0722,529

22.073

21.601

21.93916,22618.555

64,798(121.518\

27.668

155,338

155.338

531,63020LAA7

Net Operating 326,763 6,040

14

120 AWAWASTEWATER

Waste Water - Sales120-20-418000 Ww Service Charges1 20-20-41 8950 Adj ustm ent To Sales-W rite-Offs120-20-419000 Debt Service Charge

Actuals

120-20-423050120-20-423100120-20-423130102-20-424000120-20-424060120-20-425100

Sub TotalOther Operating RevenueService RevenueEngineer & lnspec FeesBad Debt RecoverylnterestOther Operating RevenueCap FaciliStandbyLazy Creek Payment ScheduleSub Total

Salaries & BenefitsSalaries - AdminSalaries - OperatingSalaries-Temp HelpOvertimeStandbyOther BenefitsEE lnsurance ContributionAl lowa n ce-CompensatedHealth-lnsuranceCalpers Unfunded LiabilityRetirementGASB 68Fica/MedicareWorkers CompensationSlLt DisabilityTo/From Benefitsïo/From Retiree HealthSub Totals:

Transfer From Other Funds120-20-495400 Transfer ln lnterfunds Loans120-20-495500 Transfer ln Partic Fee Fund

Sub Totals

Revenue Sub Totals:

120-20-561110120-20-561115120-20-561120120-20-561130120-20-561140120-20-561150120-20-561210120-20-561220120-20-561230120-20-561235120-20-561240120-20-561245120-20-561250120-20-561260120-20-561270120-20-561280120-20-561295

FY 17-18Budqet

1.589.7s6

109.400

1.699.1s6

20,0002.500

5.00045.000

100.000172,500

27.OOO

27,000

1,898,656

170 334288.272

13.99820.000

6.826154.653)13.500

139.89647.19075.431

39.32417.1464.91s

32020 164

802,665

FY 16-17Actuals

1.301.612(12.802

108.500

I _397-310

20.3461 400

213

4.34039.550

65,849

1,463,159

75.131284.504

12.55318.9884 779

137 135ì37.1 59

130.20633. I 0953.910

32 03312.0563.636

98414.659

684,570

FY 16-17Budoet

1,499.770

109.400

't.609.170

5.000

50049.000

54,500

27.000

27,000

1,690,670

478.497

12.00016.840

88.64018.583

614,559

FY't5-16Actuals

I .319.955

100.944

1.420.900

2.780

0192

49.127

52,099

27.OOO

27,000

1,499,999

426.177

27712 79521.649

119 02215.244

595,r 63

FY 14-15Actuals

1.365.425(2.44519.659

I _382_639

20,616

1,73016.25747.839

86,442

27.000

27,000

1,496,081

381.979

97612.5s2

5 534

8.039

227.19417 546

653,820

FY 13.14

15

120-20-562120120-20-562210120-20-562220120-20-562310120-20-562350120-20-562420120-20-562510120-20-562530

120-20-562610120-20-562611120-20-562620120-20-562660120-20-562670120-20-562750120-20-562980

1 20-20-5661 1 0120-20-566180120-20-566270120-20-566490120-20-567290120-20-567350120-20-567500

120-20-569140120-20-565250120-20-569260120-20-569270

Operations and MaintenanceDistribution/CollectionStora g e/Damsi Reservoi rsDisposalTreatment PlantsWater TestsGas & OilPlants/PumpsOther UtilitiesiPower LossAlarm MonitoringTool/Equip Mntc/Replaceïool & Equip RentalSafetyiSupplies/MntcState Health Dept FeesLicenses & CertificationsMiscellaneous ExpenseTo/From Operating ExpensesSub Totals:

AdministrationD¡rector CompensationTo/From Director ExpenseCustomer BillingTo/From Office Expenselnsurance (Property/Liability)Consultants Grants / StudiesLegal FeesSub Totals:

Debt ServicesDebt Service lnterest PaymentPrincipal Pinegrove WWPrincipal Sutter Creek AgreeTo/From Capital/Equip LeaseSub Totals:

120-20-572550 To/ From Fixed AssetsTransfers Out To Other Funds

1 20-20-569350 Transfer out Operating120-20-569110 ïransfer Out Debt Service120-20-569500 Transfer Out lnterfund Loans

Sub Totals:

Expense Sub Totals:

40 000900

22.OOO

36.00021 000

82.00024s,OOO

s0042.OOO

17026.455

516,025

4.000320

8.00070.60010.852

10.000103,772

2.74816 45984.889

8.780112,875

8.300

294299

56.551354.850

t -898.¿871_898-656

1.898.487169

31.3464

25.81518.5s819.A52

7

71.413245.468

1241.182

170

18.737472,563

1.8065.819

743209.218

35.288130,451

2.909't 6.01063.6777.025

89,622

6.976

1.384-1831.463.1591,38¿ 183

7A 977

40.000900

22.00036.00021.OOO

74.363231.178

40.860

100

25.950492,351

6.81810.00070.s9010 000

12.500r r 0,308

2.73316.01084.899

2 500106,142

8.300

137.747

109.413247.160

1_574.8201.690.6701.574.42î

I 11 -a50

28.437

9,91622.34820.370

70 063229.477

34.948

15019.305

435,014

3.55213.01974.646

8.80420 a?434.1 15

154,960

2.80715.57484.899

2.212105,492

511

129.119,t29 119

'1,419,7481.499.999't,4't9.744

80_251

31,538900

14 64626 2AO

24.003

76.501

215.295

43 267

21 353453,783

3 7368,660

66.1068.575

27 911114,988

2.9541 5.1 5084.88S

2.207105,200

110.628

16/1342

1,492,1731.496.0811.492.173

3.908

REVENUEEXPE

NET

16

FY 13-r4150.04 AWAWATER PROJECTS

Capital Revenues-Water150-04-493010 lnterestRestricted150-04-493030 Part¡cipationFees150-04-493050 lnterestParticipationFees150-04-424070 Loans/ Grants R150-04-494000 Loans/GrantsE150-04-494050 LoanProceeds

1 50-04-4950201 50-04-4950001 50-04-495300150-04-1 50-041 50-04

1 50-04-57001 0150-04-5700201 50-04-570040I 50-04-570050

Transfer in CFDTransfer in Participation Fee FundOperating Transfer ln for ProjectsTransfer in lnterfund LoansTransfer in GSL project accountTransfer in from ReservesReimbursements

Capital Revenues

Salaries and Beneftis (Projects)Salaries RBenef¡ts RSalaries E

Benefits E

Legal FeesWater RightsConsultants RConsultants E

Plants RPumps RTransmission RDistribution RPlants E- needs deletePlants E

Transmission E

Distribution E

Storage E

Expenses (Projects)Projects- Water ReplacementProjects - Water Expansion

Gapital Expense

Cap¡tal RevenuesCapital Expenses

10,735,935 3,937,304 7,569,14

1 50-04-567500I 50-04-5676001 s0-04-5700301 50-04-5700351 50-04-571 01 01 50-04-571 020I 50-04-571 0301 50-04-571 040150-04-571 1 101 50-04-57201 01 50-04-572030150-04-572040150-04-572060

10,183,53910,735,935

4,666,3103,937,304

805 579

231.337

FY 17.18Budoef

I 500400.000

't ,500

7.853.814116 618

8-373-432

129 987

38 6201.205.5239.578.95s

732.859188 708

921.566

1.373.889

7.283.499

8.657.388

9.578.955

262,024

FY IG17Actuals

168.499

190.83s

62't.3s8

145 465s6.097

201.562

20.8521?A 737

34.206

339.713

102.850344 732

3.623

971 .0893623

2

1.176.274

FY 16-17Budoet

1.500450 000

1.5005.050.560

300.0005-803 560

384.91s916,668

75.000107.446450.000

1_934_0297 747 5âA

311 534175.2533't 38517 889

536.061

5 880 081

1 .1 53.002

7.569.144

1.600.000

FY 15.16Actuals

384.O27

1 899 358775.490

7 435

4_666_3lO

4s6.96s96,6916 2603.100

563 017

3.316 90357.384

337¿247

3.402.760

FY 14.15Actuals

1 505120.358

2 1505.688.505

968.261

10.183-539

349.060348 0366s.85276.322

839_270

6.553.2133.343.4529.896_66s

1,1 9,578,955

17

FY 17-18Budqet

30,000100

348,319378.41954,000

298,299

and Benefits1 50-20-57001 0 Salaries 11 756 27 174 761 149

32,005

88,154

P Wastewater ent 95 614 18

614.618

27,000

730,718729.772

946

FY 16-17

Actuals

137.979137.979

137,979

1,829

8.590

95.629

104.219

137,979104,21933.760

FY 16-UBudget

30,000100

482,067512,16727,000

137,74747,262

212.OO9

724.176

15,489

42.663

606.067

27,000

648.730

724,176648,73075.M6

FY 1s-16

Actuals

265,1 05

27.000

292,105

2,300

10,740

23,39723,397

27.000

34,137

Net Revenue

FY 14-15

Actuals

15,432903

126,892

143,227

7,954

19.710

53,754

19,710

FY 13-14

ActualsAWA WASTEWATER PROJECTSGapitalRevenueslnterest RestrictedParticipation Feeslnterest Participation FeesLoans/ Grants RLoans/Grants E

Transfer in Participation Fee FundOperatinq Transfer ln proiectsTranfer in lnternal Loans

Gapital Revenues

BenefitsSalariesBenefits

Projects- Wastewater Expansion

Transfer Out Participation Fee Fund

Gapital Expenses

150-20

r 50-20-49301 01 50-20-4930201 50-20-493050150-20-4240701 50-20-494000

I 50-20-4950001 50-20-49s3001 50-20-

150-20-5700201 50-20-5700401 50-20-570050

I 50-20-569400

718

772

Gapital RevenuesCapital Expenses

18

Priority W/WW Cap¡tal? JIC Project

Subtotal Work Hours Ava¡lable For Capital Projects

Buckhorn Ridge/Carson CDBGBadger Street Bridge Construction - SC Liablelone WTP Expansion Design & Construct¡onNY Ranch Road Realignment - AWA LiableBuckhorn DBP/BW Compliance Construct¡onSix Tank Replacement - Hazard M¡tigat¡on GrantLake Camanche Tank I & lntertie

NY Ranch Road Realignment - County LiableCDAA Storm Repairs - Preston PS lmprovementsCDAA Storm Repairs - Amador CanalCDAA Storm Repa¡rs - Eggeman LaneTanner Backwash Rec¡rcling Grant App / DesignCamanche Serv¡ce Lateral ReplecementCAWP Water Rightslone Hydroelectric - Design & 25% ConstSDP Phase A - Lower Canal Pipinglone Canal Abandonment - Design/Easements

Funding Source AWA Labor Sub AWA Labor OH Materials Consultants Contractors Project Total

YESYESYESYESYESYESYES

YESYESYESYESYESYESNO

YESYESYES

YES

YESYËSYESYESYES

14017040'49404050904051 70600810601 020

1 300320404860 &

405200

GranVOper RatesReimbursed

Part. Fees / CFDOperating Rates

GrantGranvoper Rates

Grant

ReimbursedGranvoper RatesGranVOper RatesGranUOper Rates

GrantOperating Rates

LoanGranl/Loan

Operating RatesOperating Rates

$ 52,9,{4.00 $$ 1,566.08 $$ 13,878.80 $$ r 3,672.80 $g 7,270.48 $$ 55,088.40 $$ 87,949.90 $

$ 16,663.36 $$ 260,192.99 $$ 100,000.00 $$ 41,600.00 $$ 11,605.76 $$ 18,134.40 $$ 4,034.96 $$ 11,913.60 $$ 23,800.00 $

21,761

1 20,000

122,58058,416¿15,000

-$3s,000 $30,000 $

-$56s,000 $

-$110,283 $238,350 $

-$

$ 893,813 $$-$$ 642,000 $$-$$ 2,071,330 $$ 1,081,951 $$ 1,450,050 $

283,0141 70,000

60, r 80

10,000

472,375

998,6952,459

805,57924,966

2,205,325't,226,8561,652,723

30,1 78893

7,9117,7934,144

31,¿100

50,131

9,498

6,615r 0,3372,3006,791

13,566

$-$-$$ 3,500$-$-$ 19,592

10,000

3,820

¿o,eso

36,161578,207200,000

64,000583,22185,321

1 16,618729,429

37,366

$$$$$$$

$$$$$$$

$$

$$$$$$$$

$$ 9,750.56$ 5,558$ - $ 5,000$ - $ 20,308$ 730,066 $ 187,116 $ 83,762 $ 1,351,389 $ 7,134,713 $ 9,367,235

1ffi NO 500700 CDAA Tree MortalityHighway 88 Overlay

Granvoper RatesOperating Rates

1,607 $161 $

$$

$$

2,819.84 $282.88 $

$ 3,103 $ 1,769 $

2s,000 $ 56,250 $- $ 16.000 $

3,366 $1,507 $366 $

7,606 $18,982 $

20,000 60,0008,000

1 00,000

85,67716.444

351,16584,1529,009

120,950't27,285

$ 25,000 $ 72,250 $ 102,121

1

1

1

1

2

Camanche Wastewater Design/CEQÁ,/NEPAPine Grove Monitoring Well ReplacementH¡ghway 49 OverlayH¡ghway 49 / Ridge Road Manhole ReplacementMartell Force Ma¡n Relocation

GrantOperating RatesOperating RatesOperating RatesOperating Rates

$ 5,905.60 $$ 2,644.32 $$ 642.88 $$ 13,343.68 $$ 33,302.40 $

,89334 $$$$$75,000

$ 5s,839 $ 31,828 $ 75,000 $ 361,893 $ 168,000 $ 692,561

$ 789,007.69 $ 220,712.40 $ 10,161,917

19

Amador Water AgencyFiscalYear 2OL7-2Ot8 Debt Serv¡ce Schedule

Payable

FÍomDescriptíon Reso

NumberPayable To Original Loan

Date Amountlnterest xt7lt$ Principal lnterest Fft7ltB

End Bal

Final

Pmt DateBal

EXIERNAL LOANS

t02.o4.212350 Bond Refund

LO2.O4.212340 Hillside Cluster

ro2.M.272330 Cluster

LO2-04-2r23r0 Environ Review

LO2-04-2I2310 lone Backwash Proj

1O2-04-21.23tO Ta n ner Faci l¡ty

lnternal Loans

lcnwp toelL02.06.215000 lnternal102.06.215000 lnternal102.06.215000 lnternal102.06.215000 lnternal

Ita met ne¡ohts læ)

102.09.21510 lnternal102.09.21510 lnternal

Apr-13Apr-13

Jul-13

Nov-13

Jul-10

Nov-13

333,000

397,000

76,000

180,000

200,000

8,000

2.O/o

2.O%

0.75%

3.9%

s.8%

LAIF

LAIF

LAIF

LAIF

LAIF

LAIF

Jun-32

Jun-32

Jun-32

Jun-33

27,450,000.00 Dec-48

787.99

r,o32,083.77 Apr-28270,000.00

L8r.O7 Jul-20

Jan-37738.39

lAaencv w¡de ,/05)

105-05-212340 Springbrook Software Amer¡can River Bank

(+Reso 2014-25 authorizat¡on S245,000)105-05-212330 Kubota Loader American River Bank

lcewpwsøatLO2.06.2r2350 GSL - COP',s USDA

lww oen lzolL20.2O.2L233O Pine crove WW DWR/SWRCB

lww ul"rtetl (zz)

t20.22.2L2330 FY 0809- 101 1

t_sép:r¡ j s,33o,ooo 2.8Yo

Sep-00 278,612 2.8%

ofSutter Creek Feb-12 226 LAIF

External Loans

110,000.00 2ls,t7s.ooi z,s1s,ooo.oo] sep-s3

68,651.46 16,458.63 L,922.24 52,t92.83 Nov-20

825.56 64

$40,087,6ts.42 çt,s77,9oo.79 9835,197.33 g3&509,714.63

Amador County

Amador County

Amador County

500,000

1,450,000

224,330.L2*

51,000

Jul-15

Apr-14

Jan-15

Jun-16

330,il3.971,430,105.50

r47,363.58

51,000.00

267,2U.28318,654.24

61,001.82

153,191.20

165,226.99

6,468.52

99,462.90

68,367.tt

44,763.16

9,3r4.48

t6,70s.2719,915.89

3,8t2.6t9,OLr.25

6,609.08

380.50

5,870.01

L0,533.81

5,747.L8

2,969.73

1,756.05

2,O93.56

425.83

t,006.47

1,085.54

ro2,600.42

4L,685.52

250,579.0t298,738.35

57,r89.2Lt44,L79.9s

158,617.91

6,088.02

Dec-19

Jun-21

!27

2013-05 CAWP (06) PF

20r3-t2 AWS (04) AD

2Or3-27 AWS (04) PF

20r3-4s AWS (04) PF

2010-L0

20].4-04 AWS (04) PF

2Ot3-46 AWS (04) PF

Jul-40

Jun-33

554,493.09

3U:3433!2!6:371587

2,507.92

28,475,000.00

-- - Fr?q9:e11,LI9,226.92

300,000.00

3.O%

3.0%

r.84%

28î7ïq9:9

50,358

Nov-16

Oct-97

Apr-98

Jan-17

BNY Mellon

DWR/SWRCB

42.50

20

lComanche fi3)

102.13.215000 lnternel

102.13.215000 lnternal102.13.215000 lnternal102.13.215000 lnternal

LO2.L4.2t50t0

702.L4.215010 lnternal

120.20.215000

120.20.215000

t20.20.2Ls0L0

120.20.215010

t20.20.2L50I0 lnternal

120.20.215010

120.20.215010

lWw Comonche (27)

t20.21.2L50n lnternal

120.2L215OI0 I nterna I

2010-06

2014-ro ln

20L0-06

2014-L0

2004-39 AWS OP

AWS PF

AWS PF

(04) Repl

Reserves

Part¡cipation Fees

WW Martell (22) PF

ww Martell (22) PF

20r0-o72014-07

201.3-06

2013-09

2013-47

AWS (04) PF

Caman (13) PF

AGen (05) OP

AWS (04) PF

Jul-10

Apr-13

Apr-13

Nov-13

Jul-L0 Part

Jul-10

Jul-10

LAIF

LAIF

LAIF

LAIF

LAIF

LAIF

lnternal Loans

Total Loans

64L,O29.O7

56,185.88

2LL,90L.04

68,936.05

447,898.92

644,783.33

5s,ozt,t6o.7z

$45,108,776.14

780,000

70,000

264,OOO

81,000

545,000

760,000

26,709.54

3,5L1.62

L3,243.82

4,055.06

\8,662.45

25,79r.33

4,2LL.56

369.L4

L,392.r9452.9r

4æs4j

2,942.70

4,236.23

614,319.53

52,674.26

L98,657.22

64,880.99

429,236.47

618,992.00

Jul-40

Jun-32

Jun-32

Jun-33

Jul-40

Jul-41

LAIF

LAIF

lul-40

387,199.20 Jul42

18 Jun-21

68,872.67 )u1424t7 97r.3r Jul42

Jul-40

687.L6

71,511.05 r0,2r5.87.51 754.90

16,7L8.85

t26.63

2010-08

20L4-O3

2010-22

2014-05

$23s,463.06 $33,014.07 9428s,697.66

$r,813,363.95 Ss68,211.40 S43,29s,4Lz.zg

855,185Jul-10(04) Repl

Reserves

lnternal

Jul-40

Jul-41

Jun-33

29r,726.L3

3!g!6!9:!L

110,3s9.88

26,433.OO

t,999.97

469.83

2,855.91

470.59

755.28

2,L8/.55

L8r'..52

12,683.74

L3,854.32

4,598.33

L,652.06

304,409.87

332,503.73

LL4,958.2L

28,085.06

LAIF

LAIF

LAIF

LAIF

LAIF

LAIF

LAIF

,500,ooq

265,4Ls

404,585

135,s00

lul-10

Jun-04

Nov-05

Nov-05

Jul-10

Nov-10

Nov-13

w

R¡dge Cluster

AGen (05) OP

AWS (04) PF

2012-14

200s-642010-09

2014-08

2010-09

20L4-O9

20LO-23

20L4-O6

20L3-48

lnternal

lnternal

lnternal

lnternal

lnternallnterna I

21