· Phelan Piñon Hills Community Services District 4176 Warbler Road • P. O. Box 294049 •...

Phelan Piñon Hills Community Services District 4176 Warbler Road • P. O. Box 294049 • Phelan, CA 92329-4049 • (760) 868-1212 Fax (760) 868-2323

Office (760) 868-1212 Phelan Piñon Hills P.O. Box 294049, Phelan, CA 92329

Fax (760) 868-5072 Community Services District E-mail: PPHCSD.org

Agenda materials can be viewed online at http://www.pphcsd.org

FINANCE COMMITTEE MEETING May 8, 2018 – 1:00 p.m.

District Office 4176 Warbler Road, Phelan, CA

AGENDA

1. Call to Order – Pledge of Allegiance 2. Roll Call

3. Approval of Agenda

4. Public Comment – Under this item, any member of the public wishing to directly address the

Board on any item of interest that may or may not be within the subject matter jurisdiction of the Board, but not listed on the agenda, may do so at this time. However, the Board is prohibited by law from taking any action on any item not appearing on the agenda unless the action is otherwise authorized by the Brown Act. Any member of the public wishing to directly address the Board on any item listed on the agenda may do so when the item is being considered by the Board. If you wish to address the Board, please complete a Comment Card and present it to the Board Secretary. Speakers are requested to be brief in their remarks. The Chair may limit each speaker to a comment period of five (5) minutes.

5. Approval of Minutes – April 10, 2018

6. Review of April Disbursements

7. Review of April Financials

8. Review of Solar Project Credits & Expenses

9. Status Update Regarding 2018/2019 Budget

10. Review of Action Items

a. Prior Meeting Action Items b. Current Meeting Action Items

11. Next Meeting – June 12, 2018

12. Adjournment

Pursuant to Government Code Section 54954.2(a), any request for a disability-related modification or accommodation, including auxiliary aids or services, that is sought in order to participate in the above-agenized public meeting should be directed to the District’s General Manager at (760) 868-1212 at least 24 hours prior to said meeting.

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http://www.pphcsd.org/

Phelan Piñon Hills Community Services District 4176 Warbler Road • P. O. Box 294049 • Phelan, CA 92329-4049 • (760) 868-1212 Fax (760) 868-2323

Office (760) 868-1212 Phelan Piñon Hills P.O. Box 294049, Phelan, CA 92329 Fax (760) 868-5072 Community Services District E-mail: PPHCSD.org

FINANCE COMMITTEE MEETING

April 10, 2018 – 1:00 p.m. PPHCSD Office

4176 Warbler Road, Phelan, CA

MINUTES

Committee Members Present: Director Pace, Chair

Vice President Brandon Committee Members Absent: None Staff Present: Don Bartz, General Manager

Lori Lowrance, Administrative Services Manager David Noland, Accountant

1. Call to Order

Vice President Brandon called the Meeting to order at 1:00 p.m.

2. Roll Call All Committee members were present.

3. Approval of Agenda

Vice President Brandon moved to approve the Agenda. Director Pace seconded the motion. All were in favor and the motion passed.

4. Public Comment- None

5. Approval of Minutes – March 13, 2018 Director Pace moved to approve the Minutes. Vice President Brandon seconded the motion. All were in favor and the motion passed.

6. Review of March Disbursements 7. Review of March Financials

8. Review of Solar Project’s Credits and Expenses

9. Review of Draft 2018/2019 Budget 10. Review of Action Items

• Adjustments to budget

11. Next Meeting – May 8, 2018 12. Adjourn

With no further business before the Committee, the meeting adjourned at 2:15 p.m.

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5/3/2018 11:21:29 AM Page 1 of 12

Cash Disbursements ReportPhelan Pinon Hills Community Services District By Payment Number

Payment Dates 04/01/2018 - 04/30/2018

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #

Vendor NamePayable Number Description Item AmountProject Account Key

4/13/2018 Albert Morrissette 208.74ALBMOR158

-23.9801-0-1-52210Mileage Reimb. March20180331

208.7401-0-1-52214Mileage Reimb. March20180331

23.9822-2-1-52210Mileage Reimb. March20180331

4/13/2018 Alex Brandon 51.23ALEBRA159

51.2301-0-1-52211Mileage Reimb. - March20180331

4/13/2018 Oscar Dubon 45.00OSCDUB160

45.0001-1-1-54290Hazard Endorsement Test20180322

4/30/2018 Daniel Whalen 32.72DANWHA161

-8.1801-0-1-52210Mileage Reimb. - March20180331



4/11/2018 American Fidelity Assurance 395.72AME SUP25589

197.8601-0-0-24580Supplemental Life Ins. - Feb.B717276

197.8601-0-0-24580Supplemental Life Ins. - MarchB728770

4/11/2018 Apple Valley Communications, Inc. 25.00APPVAL25590

25.0001-1-1-53150Security at 12336 Oasis Rd.2336148

4/11/2018 Arturo & Maria Torres 969.75ARTKIT25591

969.7522-2-2-548013/22 Senior Lunch - Pinon Hills CC1244048

4/11/2018 Assn of SB County Special Districts 33.00ASBCSD25592

33.0001-0-1-52234A. Morrissette - March Meeting0021

4/11/2018 AVCOM Services Inc. 87.00AVCOM25593

87.0001-1-1-53150Answering Svc. - March6076148

4/11/2018 Beneficial Ag Services 2,740.00BEN AG25594

300.0001-1-9-54800Inv #2121520180228 C0049 OUTSIDE SERVIC

1,200.0001-1-9-54800Inv #2009220180228 C0049 OUTSIDE SERVIC



490.0001-1-9-54800(2) Mulch Loads26500 C0049 OUTSIDE SERVIC

4/11/2018 Boot Barn Inc. 150.00BOOBAR25595

150.0001-1-2-54680Sfty. Boots - E. AraizaIVC0132082

4/11/2018 Cal Automotive 209.95CALAUT25596

209.9501-1-8-54710Trk #17 - Motor & Transmission Fluid C…6692

4/11/2018 CAZCOM, Inc. 175.00CAZCOM25597

175.0001-1-2-53150Site Rent - Apr37723

4/11/2018 Charter Communications 600.00CHA INT25598

600.0001-1-1-58010Internet Svc. - 4/7 - 5/620180416

4/11/2018 Christopher B Gualco 11.60CHRGUA25599

11.6001-1-2-54620Propane Purchase20180323

4/11/2018 Cintas First Aid & Safety 101.09CINFIR25600

101.0901-1-1-54500First Aid Supplies - CSD501039250

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Cash Disbursements Report Payment Dates: 04/01/2018 - 04/30/2018

5/3/2018 11:21:29 AM Page 2 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


4/11/2018 Consolidated Electrical Distributors Inc 134.69CED25601

134.6901-1-3-54620Split Kit9085-667952

4/11/2018 Costco 120.00COSTCO25602

120.0001-1-1-54230Membership Renewal - D. Bartz & L. Lo…20180409

4/11/2018 County of San Bernardino 21.00SBC PARCELS25603

20.0001-1-1-5483010 Parcel Map Revisions108119

1.0001-1-1-54860Postage Fee108119

4/11/2018 County of San Bernardino 315.00SBC LIENS25604

315.0001-1-1-54830(15) Lien Release Docs.340122017001

4/11/2018 County of San Bernardino Auditor Controller 199.75SBC SVC COST25605

199.7501-1-1-54831Svc. Cost Billing FY 20185104

4/11/2018 CR&R Incorporated 728.08CR&R25606

217.9622-2-2-58110Trash - Phelan CSD Apr0558716-4538

170.0422-2-2-58110Trash - Pinon Hills Park Apr0559066-1564

340.0822-2-2-58110Trash - Phelan CC - Apr0559409-8478

4/11/2018 High Desert Media Group 216.00DAIPRE25607

216.0001-1-1-54230Subscription Renewal20180404

4/11/2018 Fedak & Brown LLP 2,000.00CHAFED25608

2,000.0001-1-1-53110Professional Svcs. - March20180327

4/11/2018 Fish Window Cleaning 125.00FISH25609

69.0001-1-1-54320INv # 2805-554752805-54433-75-76

28.0022-2-0-54320Inv # 2805-544302805-54433-75-76

28.0022-2-0-54320Inv #2805-554762805-54433-75-76

4/11/2018 Frontier Communications 111.67FRO 507225610

111.6701-1-1-58010Oasis Yard Alarm - 3/25 - 4/2420180418

4/11/2018 Garda CL West, Inc 288.63GARDA25611

288.6301-1-1-54200Armored Svcs. Apr.10386209

4/11/2018 GEO-Monitor, Inc. 1,139.00GEOMON25612

1,139.0001-1-4-53140Routine Sampling - March20329

4/11/2018 Herc Rentals Inc. 234.12HERC25613

2.4601-1-5-54300Late Fee29811530-001

231.6601-1-5-54300Volvo Roller & Tilt Trailer29811530-001

4/11/2018 High Desert Mountain Water Assn 160.00HDMWA25614

25.0001-1-1-54230O. Dubon - Membership20180418

45.0001-1-1-54260F. Murphy - Arc Flash Class20180418

45.0001-1-1-54260M. Johnson - Arc Flash Class20180418

45.0001-1-1-54260C. Kecskes - Arc Flash Class20180418

4/11/2018 Inland Water Works Supply Co. 389.16INLWAT25615

396.5201-1-0-13010A-Stop S-1, Qty. (8)S1009753-002

4/11/2018 Lowe's Credit 677.86LOWES25616

143.2101-1-2-54650Misc. Tools70167213

368.7101-1-1-54320Water Heater for Oasis Yard70527864

165.9401-1-5-54620Hydrant Valves & Maint. Supplies85217411

4/11/2018 Michael Lewis 105.00MICLEW25617

60.0001-1-1-54260Reimb. - Water Treatment (T2) Cert. Re…20180222

45.0001-1-1-54290Reimb. - DOT Hazmat Endorsement20180328

4/11/2018 Michael W. Leathers 70.00MIKTIR25618

30.0001-1-8-54710Trk #14 - (2) Tires Repaired3062

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5/3/2018 11:21:29 AM Page 3 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


25.0001-1-8-54710Trk #102 - Backhoe Tire Repair3129

15.0001-1-8-54710Trk #19 - Tire Repair3133

4/11/2018 Mills Hardware 454.18ANDTRU25619

90.4201-1-2-54620Inv #298047 - Repair Supplies20180331

53.3901-1-2-54620Inv #297870 - Misc. Maint. Supplies20180331

37.5301-1-2-54620Inv #297876 - Misc. Maint. Parts20180331

21.8101-1-2-54620Inv #297900 - Ice Machine Filter20180331

21.2901-1-2-54620Inv #297989 - Hr. Mtr. Parts20180331

48.6701-1-2-54650Inv #297873 - Drills20180331

3.0001-1-3-54620Inv #298079 - Connectors20180331

20.6101-1-5-54620INv #297872 - Fittings & Lube20180331

20.3601-1-5-54620Inv #297847 - Station 13 Repair Supplies20180331

19.8801-1-5-54650 Inv #297912 - Small Tools20180331

8.6001-1-8-54710Inv #297916 - Trk #108 Supplies20180331

25.0922-2-2-54500Inv #297907 - Sprayer20180331

3.7622-2-2-54500Inv #298039 - Op Supplies20180331

63.8722-2-2-54500INv #297841 - Op Supplies20180331

15.9022-2-2-54500Inv #298037 - Op Supplies20180331

4/11/2018 NAPA Auto Parts 196.59NAPA25620

34.9801-1-2-54620INv #387743 Brake Cleaner & Pliers20180331

161.6101-1-8-54710Inv #389711 Brake Controller20180331

4/11/2018 Office Solutions 84.01OFFSOL25621

84.0101-1-1-54530Office SuppliesI-01342907

4/11/2018 Paper Recycling & Shredding Specialist 48.00PAP REC25622

48.0001-1-1-53150On-Site Shredding389335

4/11/2018 Pete's Termite & Pest Control 165.00PETTER25623

40.0001-1-1-53150CSD General Pest Control0027390

125.0001-1-6-53150Bee Removal at 9624 Arena0027463

4/11/2018 Petty Cash 85.20PETCAS - Petty Cash25624

-0.9001-0-1-59310Cash Overage20180331

12.4801-1-1-54530Petty Cash Rec. Jan - March20180331

-10.0001-1-1-54530Shredding Reimb20180331



4/11/2018 Petty Cash - Farmer's Market 196.00PETCAS Farmers25625

22.0022-2-2-54801Month-End Rec. - March20180326

174.0022-2-2-54802Month-End Rec. - March20180326

4/11/2018 Pinon Hills Chamber of Commerce 100.00PINCHA25626

100.0001-1-1-54230Annual Membership18-0016395

4/11/2018 EKVD Inc 813.13PIZFAC25627

813.1322-2-2-548014/4/ Sr. Lunch - Phelan CC20180404

4/11/2018 Point Man Antelope Valley 4,000.00PMAV25628

4,000.0022-2-2-54800Veteran's Wall20180409

4/11/2018 Rowena McDermott 1,034.60ROWMCD25629

684.6022-2-2-21130Feb Grant213-214

175.0022-2-2-54802Manager's Fee 2/9213-214

175.0022-2-2-54802Manager's Fee 4/2213-214

4/11/2018 Sheep Creek Water Company 173.17SHECRE25630

59.2522-2-2-58110Water - Phelan CC 2/23 - 3/2620180409-535

58.0022-2-2-58110Water - Phelan Park 2/23 - 3/2620180409-740

55.9222-2-2-58110Water - Phelan Sr. Ctr. 2/23 - 3/2620180409-898

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5/3/2018 11:21:29 AM Page 4 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


4/11/2018 Southern California Fleet Svcs, Inc. 7,736.95SO CA FLEET25631

6,119.1801-1-8-54710Trk # 102 - (Backhoe) Repair & Maint.HP819887

1,617.7701-1-8-54710Trk #101 - (Dump Truck) Repair & Maint.HP829004

4/11/2018 Standard Insurance Company 660.42STAINS25632

558.9001-1-1-51230LTD/Life/AD&D - Apr20180401

69.5201-1-7-51230LTD/Life/AD&D - Apr20180401

32.0022-2-1-51230LTD/Life/AD&D - Apr20180401

4/11/2018 The Gas Company 112.51THEGAS25633

25.1322-2-2-58110Gas - Pinon Hills Fire 2/27 - 3/2820170409-6781

87.3822-2-2-58110Gas - Pinon Hills CC 2/27 - 3/2820180409-6056

4/11/2018 Tom Dodson & Associates 600.00TOMDOD25634

600.0001-0-0-17000CEQA SupportPPH92 18-1 C0042 OUTSIDE SVCS

4/11/2018 Top Notch Networking, LLC 2,032.80TOPNOT25635

2,032.8001-1-1-53170Software Support - Apr20230

4/11/2018 Turner Security, Inc 153.80TURSEC25636

153.8001-1-1-53150Monitoring Svc. - Solar Plant, G Well & …172874

4/11/2018 Tyler Technologies, Inc 5,802.50TYLTEC25637

5,802.5001-1-6-53170UB Insite Transaction Fees025-218949

4/11/2018 Ultimate Internet Access, Inc. 399.00UIA25638

399.0001-1-1-58110Internet Svc. - Shop76811

4/11/2018 United Rentals 599.09UNIREN25639

599.0901-1-8-54300Backhoe Trailer Rental155537919

4/11/2018 Victor Valley Personnel Services Inc 1,884.40VICVAL25640

1,884.4001-1-1-53150Admin Support - 3/11 - 3/241527

4/11/2018 Weno Office Solutions 26.58WENO25641

26.5801-1-1-53150Copy Machine Maint.50711

4/11/2018 Xerox Corporation 866.53XEROX25642

628.1301-1-1-53150Copies092802705

238.4001-1-1-54300Copier Base Rate092802705

4/30/2018 All Clean Pros, INC, 836.00A CLEAN25645

836.0001-1-1-53150CSD Carpet Cleaning36751

4/30/2018 American Fidelity Assurance 197.86AME SUP25646

197.8601-0-0-24580Supplemental Life Ins. - AprB7410633

4/30/2018 Ameritas Group Dental and Eye Care 919.68AMEGRO25647

459.8401-0-0-14130Vision Insurance - March20180331

459.8401-0-0-14130Vision Insurance - Apr20180423

4/30/2018 Beneficial Ag Services 245.00BEN AG25648

245.0001-1-9-54800(1) Mulch Load26605 C0049 OUTSIDE SERVIC

4/30/2018 Brunick, McElhaney & Beckett 5,706.25BRUMCE25649

5,706.2501-1-1-53120Legal Svcs. March122

4/30/2018 Cal Automotive 2,351.30CALAUT25650

1,857.2901-1-8-54710Trk #8 Starter & Fuel Pump Replaced6684

494.0101-1-8-54710Trk #7 - A/C Condenser Replaced6739

4/30/2018 California Department of Food and Agriculture 286.00CDFA25651

286.0022-2-2-548021st. Qrtr. Market Fees90303

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5/3/2018 11:21:29 AM Page 5 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


4/30/2018 Cintas First Aid & Safety 129.97CINFIR25652

129.9701-1-1-54500First Aid Supplies - Oasis Yard5010392249

4/30/2018 County of San Bernardino 80.00SBC LIENS25653

80.0001-1-1-54830(4) Lien Release Docs.340042018001

4/30/2018 County of San Bernardino 427.04SBC ISD25654

427.0401-1-1-53150Pager Access - Feb & March22053

4/30/2018 Department of Motor Vehicles 9.00DMV25655

9.0001-1-1-54290(9) Pull Notices05752805

4/30/2018 Fastenal Company 549.36FASTEN25656

74.5701-1-2-54500Spikes to hold FeathersCAVIC58214

474.7901-1-2-54500Blue Survey Marking Paint - Qty. (96)CAVIC58675


67.2101-1-1-58010Phones - Office 4/7 - 5/620180501


161.9501-1-5-58010Phones - Telemetry 4/10 - 5/920180504


53.9201-1-1-58010Phones - Sr. Ctr. 4/19 - 5/1820180514

4/30/2018 Mueller Water Products Inc 1,616.25MUESYS25660

1,616.2501-0-0-14100EZ Reader Software Yrly. Maint.3748704

4/30/2018 High Desert Mountain Water Assn 170.00HDMWA25661

80.0001-1-1-54260Water Treatment Review - Shank20180424

45.0001-1-1-54260Arc Flash - Shank20180424

45.0001-1-7-54260Arc Flash - Kecskes20180424

4/30/2018 Infosend Inc 7,035.75INFOSE25662

4,931.6201-1-6-54860Printing/ Postage - Feb/March134875

590.4301-1-6-54890Printing/ Postage - Feb/March134875





4/30/2018 Kimberly Ward 358.20KIMWAR25663

358.2001-1-1-53170CANCA Software License Renewal - (3) …20180403

4/30/2018 Richard J. Linsalato 310.00LIN SVC25664

310.0001-1-1-54320Office Cleaning - Apr.2018042

4/30/2018 Mango Grill 808.13MANGRI25665

808.1322-2-2-54801Phelan Sr. Lunch 4/1920180419

4/30/2018 Michael Lewis 86.50MICLEW25666

86.5001-1-1-54290Background Check - Needed for Hazmat20180412

4/30/2018 Michael W. Leathers 995.76MIKTIR25667

25.0001-1-8-54710Trk #102 - Tire Repair3105

392.8501-1-8-54710Trk #9 - (2) Tires Replaced3120

235.3501-1-8-54710Trk #7 - Rear Brakes Replaced3163

342.5601-1-8-54710Trk #7 - Brakes Replaced3177

4/30/2018 Mojave Basin Area 1,991.79MWA-OESTE25668

1,991.7901-1-3-500102nd. Qrtr. - Admin/Bio Fees40818

4/30/2018 Mountaineer Progress Newspaper 205.00MOUPRO25669

205.0001-1-1-54110(2) Public Notices2017-10662

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5/3/2018 11:21:29 AM Page 6 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


4/30/2018 Office Solutions 105.92OFFSOL25670



-40.0201-1-1-54530CR I-1352935 Order Cancelledpcr-173985

4/30/2018 Premier Access Insurance Company 1,978.86PREACC25671

1,978.8601-0-0-14130Dental Premium - May20180501

4/30/2018 Rebel Oil Company, Inc. 2,443.49REBEL25672

1,803.6701-1-8-54410Fuel - 250 Gl., DSL - 300 Gl.6121303

639.8201-1-8-54410Fuel - 201 Gl.6121329

4/30/2018 Southern California Fleet Svcs, Inc. 6,540.31SO CA FLEET25673

6,540.3101-1-8-54710Trk # 103 - Trailer RepairsHP819897

4/30/2018 Special District Risk Management Authority 97.94SDRMA25674

97.9401-0-0-14100Trk #20 - 2018 Tundra Liability62557

4/30/2018 Standard Insurance Company 660.42STAINS25675

558.9001-1-1-51230LTD/Life/AD&D - May20180501

69.5201-1-7-51230LTD/Life/AD&D - May20180501

32.0022-2-1-51230LTD/Life/AD&D - May20180501

4/30/2018 Steve Lowrance 50.00STELOW25676

50.0001-1-1-54260Sfty. Incentive Award20171220

4/30/2018 The Gas Company 116.58THEGAS25677

60.4222-2-2-58110Gas - Phelan CC 3/21 - 4/1920180511-4084

56.1622-2-2-58110Gas - Phelan Sr. Ctr. 3/21 - 4/1920180511-4585

4/30/2018 Tom Ponton Industries, Inc. 1,948.23PONTON25678

1,948.2301-1-3-54620Flow Mtr for well 9B19098-22126

4/30/2018 Top Notch Networking, LLC 366.87TOPNOT25679

366.8701-1-1-58010Office Phones 4/20 - 5/19978582

4/30/2018 Tyler Business Forms 294.69TYLBUS25680

294.6901-1-1-54530Tyler Check Stock Order14609

4/30/2018 Tyler Technologies, Inc 175.60TYLTEC25681

175.6001-1-6-53170UB Insite Transaction Fees025-219160

4/30/2018 United Rentals 1,198.18UNIREN25682

1,198.1801-1-8-54300Trailer Rental155537919-001

4/30/2018 UNIVAR INC. 1,477.46UNIVAR25683

1,477.4601-1-3-54500Liquid Clh. (1) MinibulkLA627888

4/30/2018 HD Supply Facilities Maintenance, Ltd 263.89USABB25684

263.8901-1-3-54620Hr. Mtrs. for Wells & Boosters518610

4/6/2018 California Public Employees' Deferred Compensation Plan 115.00CALPERS 457DFT0007558

110.7701-1-0-24560Cal PERS 457/ Employer Plan: 450 717 - …INV0003305


4/6/2018 Calif Public Employees' Retirement System 1,430.01CALPERSDFT0007559

1,219.1001-1-0-24530CalPERS/Employee Portion(EE)INV0003306

3.9420-0-0-24530CalPERS/Employee Portion(EE)INV0003306




2,387.5401-1-0-24530CalPERS/Employee Portion(ER)INV0003307

223.0022-2-0-24530CalPERS/Employee Portion(ER)INV0003307

8


5/3/2018 11:21:29 AM Page 7 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #



4,928.4301-1-0-24530CalPERS/Employer PortionINV0003308

4.1120-0-0-24530CalPERS/Employer PortionINV0003308



4/6/2018 Calif Public Employees' Retirement System 23.25CALPERSDFT0007562

19.8901-1-0-24530CalPERS Retirement/ Survivor BenefitsINV0003309




4/6/2018 California State Disbursement Unit 46.15CALSTADFT0007563

46.1501-1-0-245200710185587-01INV0003310

4/6/2018 Employment Development Department 584.62EDDDFT0007564

584.6201-0-0-24510State Disability Ins - Payroll TaxesINV0003311

4/6/2018 Internal Revenue Service 231.88IRSDFT0007565

231.8801-0-0-24510Social Security - Payroll TaxesINV0003312


201.4901-0-0-24510State Unemployment Ins - Payroll TaxesINV0003313

4/6/2018 Employment Development Department 1,818.50EDDDFT0007567

1,818.5001-0-0-24510CA State Income Tax - Payroll TaxesINV0003314

4/6/2018 Internal Revenue Service 1,749.66IRSDFT0007568

1,749.6601-0-0-24510Medicare - Payroll TaxesINV0003315


4,535.5901-0-0-24510Federal Income Tax - Payroll TaxesINV0003316




681.8101-0-0-24510CA State Income Tax - Payroll TaxesINV0003318


278.4401-0-0-24510Medicare - Payroll TaxesINV0003319



4/11/2018 Southern California Edison 11.71SCE 1613DFT0007574

11.7123-3-2-58210Electricity - R/R Crossing 3/1 - 4/120180423


47.3801-1-3-58110Electricity - NW Dairy Well 3/1 - 4/220180423


16.0022-2-2-58110Electricity - Phelan Park St. Lights 3/1 - 4…20180423


23.3722-2-2-58110Electricity - Phelan Park 2/26 - 3/2720180416


144.1822-2-2-58110Electricity - Pinon HIlls CC 3/5 - 4/420180424


883.0420-0-0-58110Electricity - Solar Mtr.20180404

4/11/2018 Verizon Wireless 237.68VER IPADDFT0007580

237.6801-1-1-58010Phones - Ipads - March9804582342

9


5/3/2018 11:21:29 AM Page 8 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


4/11/2018 Verizon Wireless 217.19VER AIRDFT0007581

217.1901-1-1-58010Phones - Jet Packs, Tablets & On-Call - …9804582341

4/20/2018 California Public Employees' Deferred Compensation Plan 115.00CALPERS 457DFT0007583




1,315.0301-1-0-24530CalPERS/Employee Portion(EE)INV0003322




2,367.3701-1-0-24530CalPERS/Employee Portion(ER)INV0003323




4,210.8901-1-0-24530CalPERS/Employer PortionINV0003324




4/20/2018 Calif Public Employees' Retirement System 26.96CALPERSDFT0007587





4/20/2018 California State Disbursement Unit 46.15CALSTADFT0007588

46.1501-1-0-245200710185587-01INV0003326




106.8201-0-0-24510Social Security - Payroll TaxesINV0003328


113.5601-0-0-24510State Unemployment Ins - Payroll TaxesINV0003329

4/20/2018 Employment Development Department 1,734.47EDDDFT0007592

1,734.4701-0-0-24510CA State Income Tax - Payroll TaxesINV0003330


1,758.5601-0-0-24510Medicare - Payroll TaxesINV0003331




318.6922-2-2-58110Electricity - Phelan CC & CSD 3/9 - 4/1020180501

4/25/2018 Southern California Edison 2,769.80 SCE 9515DFT0007596

5,155.8901-1-3-58110Electricity - Well #12 & Solar CR20180503

-2,386.0901-1-3-58115Electricity - Well #12 & Solar CR20180503

4/30/2018 California Public Employees' Retirement System 3,014.95CalPERS HealthDFT0007597

3,005.0301-0-0-14130Premium20180514

9.9201-1-1-51230Admin Fee20180514

4/30/2018 California Public Employees' Retirement System 24,904.54CalPERS HealthDFT0007598

24,822.6301-0-0-14130Premium20180501 PERS

81.9101-1-1-51230Admin Fee20180501 PERS

10


5/3/2018 11:21:29 AM Page 9 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #



1,147.2801-1-1-58110Electricity - Office 2/26 - 3/2720180403

-159.0801-1-3-58115Electricity - Office 2/26 - 3/2720180403

-132.0201-1-3-58115CR20180403

4/24/2018 Southern California Edison 37,380.02 SCE 9515DFT0007600

-8,695.1001-1-3-58110Electricity - Solar CR20180430

44,982.0001-1-3-58110Electricity - Wells, Boosters, Tanks20180430

1,093.1223-3-2-58210Electricity - St. Lights20180430

4/24/2018 First Bank Card 217.01FBC-STEVEDFT0007601

61.3722-2-2-54500Lowes - Op Supplies20180425

127.1422-2-2-54650The Home Depot - Small Tools20180425

28.5022-2-2-54800Smart & Final - Health Fair Supplies20180425

4/24/2018 First Bank Card 251.93FBC-GEORGEDFT0007602

31.1801-1-1-54440Down Town Burger - Lunch Meeting20180425

48.4701-1-1-54530Best Buy -Surge Protector20180425

20.9901-1-1-54530Krispy Kreme - Meeting Supplies20180425

96.9501-1-1-54530Best Buy - Power Plug Replacements20180425

4.4901-1-1-54530Stater Bros - Board Meeting Supplies20180425

31.9801-1-1-54530Krispy Kreme - for Sedaru Training20180425

6.7001-1-1-54860US Postal - Cert. Mail20180425

11.1701-1-1-54860US Postal - Cert. Mail20180425

4/24/2018 First Bank Card 1,795.39FBC-KIMDFT0007603

479.9401-0-1-52226Southwest Airlines - C. Pace20180425

479.9401-0-1-52227Southwest Airlines - D. Whalen20180425

100.9101-1-1-54530Costco - Office Supplies20180425

14.0001-1-1-54530Calendar Wiz - Subscription20180425

3.4901-1-1-54530Stater Bros - Meeting Supplies20180425

4.9901-1-1-54530Amazon20180425

129.2801-1-1-54530Amazon - Office Supplies20180425




7.9801-1-1-54530Stater Bros - Meeting Supplies20180425

48.6001-1-1-54530FBC Statement - March20180425

6.2001-1-1-54860US Postal Office - Cert. Mail20180425

45.6901-1-1-54860Pitney Bowes - Postage Refill Fee20180425

98.3425-5-1-54530Target - SW Supplies20180425

4/24/2018 First Bank Card 532.77FBC-ERNESTODFT0007604

132.7801-1-1-54260Amazon - Class Supplies20180425

349.9901-1-1-54260American Water College -E. Barnes20180425

50.0001-1-8-54710Aguiar Towing - Trk #820180425

4/24/2018 First Bank Card -330.58FBC-LORIDFT0007605

-330.5801-1-1-54470Marriott - Error Credited20180425

4/24/2018 First Bank Card 2,577.69FBC-DONDFT0007606

31.9001-0-1-52224SMF Cafeteria- Al CSDA Expense20180425

12.2001-0-1-52224Calr's Jr. - Al CSDA Expense20180425

63.2101-1-1-54140Shell - Fuel20180425

59.2801-1-1-54140United Pacific - Fuel20180425


41.9501-1-1-5414076 - Fuel Expense20180425


85.0001-1-1-54260Identogo - Training20180425

54.0601-1-1-54440Ricks Roadside - Water Line Meeting20180425

34.2801-1-1-54440Ricks Roadside - Meeting20180425

48.0001-1-1-54470Ontario Airport - Parking Fee20180425

11


5/3/2018 11:21:29 AM Page 10 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


-1,153.6401-1-1-54470Hilton - Error Credited20180425

519.9601-1-1-54470Southwest Airlines20180425

12.1901-1-1-54470Calr's Jr. - Don CSDA Expense20180425

31.8901-1-1-54470SMF Cafeteria- Don CSDA Expense20180425

305.5601-1-1-54470Hyatt Regency20180425

40.0001-1-1-54470Kesh Cab - Travel Expense20180425

40.0001-1-1-54470Kesh Cab - Travel Expense20180425


179.7501-1-1-54470Hyatt Regency - Travel Expense20180425

35.9801-1-9-54440Ricks Roadside - Conservation Meeting20180425 C0049 OUTSIDE SERVIC

37.5201-1-9-54440Ricks Roadside- Mulch Meeting20180425 C0049 OUTSIDE SERVIC

25.0101-1-9-54440Ricks Roadside - Conservation Meeting20180425 C0049 OUTSIDE SERVIC

46.8122-2-1-54470Yard House - Parks Conference20180425

1,597.5822-2-1-54470Hyatt Regency - Parks Conference20180425

49.4522-2-1-54470PF Changs - Parks Conference20180425

43.2822-2-1-54470THe Auld - Parks Conference20180425

4/24/2018 First Bank Card 3,822.76FBC-ALDFT0007607

36.0001-0-1-52224Ontario Airport - Parking Fee20180425

280.5701-0-1-52224Hyatt Regency20180425




1,904.2822-2-1-54470Hyatt Regency - Parks Conference20180425

38.0322-2-1-54470Famous Dave - Parks Conference20180425

4/26/2018 First Bank Card 981.00FBC-KIMDFT0007608

122.3901-1-1-54530Banners for Events20180425 -1



290.9001-0-1-54530Desktop AutoFolder 4000 Sheets/HR20180425-2

272.9225-5-1-54530Promotional Items Solid Waste20180425-3

4/26/2018 First Bank Card 2,200.00FBC-SEANDFT0007609

2,200.0001-1-1-54260Electric TroubleshootingTraining - Dubo…20180425

206,169.63Payment Total:

12


5/3/2018 11:21:29 AM Page 11 of 12

Report Summary

Fund Summary

Payment AmountFund

01 - ENTERPRISE FUND 186,651.69

20 - GOV'T GENERAL FUND 903.78

22 - PARKS & RECREATION 16,585.10

23 - STREET LIGHTING 1,104.83

25 - SOLID WASTE 931.59

206,176.99Grand Total:

Account Summary

Payment AmountAccount Number Account Name

01-0-0-14100 Prepaid Expense 1,714.19

01-0-0-14130 Prepaid Benefit 30,726.20

01-0-0-17000 CIP Enterprise Funds 600.00

01-0-0-24510 Payroll Tax Payable 20,257.61

01-0-0-24580 Supplemental Ins W/H Pa… 593.58

01-0-1-52210 Board Exp - Auto Expense -32.16

01-0-1-52211 Board - Auto Expense/Bra… 51.23

01-0-1-52214 Board - Auto Expense/Mo… 208.74

01-0-1-52217 Board - Auto Expense/Wh… 32.72

01-0-1-52224 Board - Meals,Travel Expe… 1,924.55

01-0-1-52226 Board - Meals,Travel Expe… 479.94

01-0-1-52227 Board - Meals,Travel Expe… 479.94

01-0-1-52234 Board - Education,Trainin… 33.00

01-0-1-54530 Office Supplies 290.90

01-0-1-59310 Other Operating Expenses -0.90

01-1-0-13010 Inventory - Water Field Pa… 396.52

01-1-0-24520 Garnishment Payable 92.30

01-1-0-24530 Retirement W/H Payable 16,471.99

01-1-0-24560 Retirement 457 W/H Pay… 221.04

01-1-1-51230 Employee Group Insurance 1,209.63

01-1-1-53110 Auditing & Accounting Fe… 2,000.00

01-1-1-53120 Legal Services 5,706.25

01-1-1-53150 Outside Service 4,155.95

01-1-1-53170 Software Support 2,391.00

01-1-1-54110 Advertising 205.00

01-1-1-54140 Auto Expense 282.95

01-1-1-54200 Credit Card Fee & Bank C… 288.63

01-1-1-54230 Dues & Subscriptions 461.00

01-1-1-54260 Education & Training 3,137.77

01-1-1-54290 Employment Expense 185.50

01-1-1-54300 Equipment Rental / Lease 238.40

01-1-1-54320 General Maintenance 747.71

01-1-1-54440 Meeting, Seminar & Suppl… 119.52

01-1-1-54470 Travel Expense -88.91

01-1-1-54500 Operating Supplies 231.06

01-1-1-54530 Office Supplies 1,497.65

01-1-1-54830 State & County Fees & Se… 415.00

01-1-1-54831 SB County Fees & Services 199.75

01-1-1-54860 Postage & Mailing 70.76

01-1-1-58010 Telephone 1,654.54

01-1-1-58110 Utilities 1,546.28

01-1-2-53150 Outside Service 175.00


01-1-2-54620 Repair & Maintenance 271.02

01-1-2-54650 Small Tools 191.88

01-1-2-54680 Uniforms 150.00

01-1-3-50010 MWA WM Admin. & Bio F… 1,991.79

01-1-3-54500 Operating Supplies 1,477.46

13


5/3/2018 11:21:29 AM Page 12 of 12

Account Summary

Payment AmountAccount Number Account Name

01-1-3-54620 Repair & Maintenance 2,349.81

01-1-3-58110 Utilities 41,490.17

01-1-3-58115 Utilities - Solar Credits -2,677.19

01-1-4-53140 Laboratory Analysis 1,139.00

01-1-5-54300 Equipment Rental / Lease 234.12

01-1-5-54620 Repair & Maintenance 206.91

01-1-5-54650 Small Tools 19.88

01-1-5-58010 Telephone 161.95

01-1-6-53150 Outside Service 125.00

01-1-6-53170 Software Support 5,978.10

01-1-6-54860 Postage & Mailing 4,931.62

01-1-6-54890 Printing 590.43

01-1-7-51230 Employee Group Insurance 139.04

01-1-7-54260 Education & Training 45.00

01-1-8-54300 Equipment Rental / Lease 1,797.27

01-1-8-54410 Fuel Costs 2,443.49

01-1-8-54710 Vehicle Maintenance 18,124.48

01-1-9-54440 Meeting, Seminar & Suppl… 98.51

01-1-9-54800 Programs (Wtr Conservati… 3,450.76

20-0-0-24530 Retirement W/H Payable 20.74

20-0-0-58110 Utilities 883.04

22-2-0-24530 Retirement W/H Payable 1,657.63

22-2-0-24560 Retirement 457 W/H Pay… 8.96

22-2-0-54320 General Maintenance 56.00

22-2-1-51230 Employee Group Insurance 64.00

22-2-1-52210 Board Exp - Auto Expense 32.16

22-2-1-54470 Travel Expense 3,679.43


22-2-2-21130 Accounts Payable - Other 684.60


22-2-2-54650 Small Tools 127.14

22-2-2-54800 Programs (Park & Rec) 4,727.15

22-2-2-54801 Senior Lunch Program 2,622.71

22-2-2-54802 Farmer's Market 926.44

22-2-2-58110 Utilities 1,632.58

23-3-2-58210 Utilities - Street Lights 1,104.83

25-5-0-24530 Retirement W/H Payable 155.08


25-5-1-54800 Programs (Solid Waste) 232.85

Grand Total: 206,176.99

Project Account Summary

Payment AmountProject Account Key

**None** 202,493.48

C0042 OUTSIDE SVCS 600.00

C0049 OUTSIDE SERVIC 3,083.51

Grand Total: 206,176.99

14

GL Chart of AccountsPhelan Pinon Hills Community Services District2017/2018

FUN

D

DEPT

SUB-

DEPT

OBJECTXX X X XXXXX See below for object codes and descriptions

01 Water Fund02 NO LONGER USED EFFECTIVE 07/01/2017 Parks and Recreation, Street Lighting, Solid Waste, General Government20 General Government22 Parks and Recreation23 Street Lighting24 Government Property Taxes25 Solid Waste & Recycling

1 Water2 Parks and Recreation3 Governmental4 Street Lighting5 Solid Waste & Recycling

1 Administration2 Operations General Operations - Can't be attributed to any one Sub-Department3 Production (Source of Supply) Wells, tanks, purchase and extraction fo water4 Water Quality Water Quality5 Distribution/Transmission Facilities used to bring water from wells to storage tanks and to consumers6 Customer Accounts/Meters Meters, service lines, etc.7 Engineering8 Vehicles and Equipment9 Conservation

G/L ACCOUNT NUMBER NAME DESCRIPTION OF ITEMS/SERVICES CHARGED TO ACCOUNTOPERATIONAL REVENUE

01 1 2 40010 Water Sales - Residential - C Water Sales - Consumption

01 1 2 40020 Water Sales - Commercial - C This includes the drought surcharge revenue.

01 1 2 40030 Water Sales - Fire Protection-C01 1 2 40040 Water Sales - Water Only - C01 1 2 40060 Water Sales - Multiple Res - C01 1 2 40070 Water Sales - School - C01 1 2 40090 Water Sales - Construction - C

01 1 2 41010 Water Sales - Residential - M Water Sales - Meter

01 1 2 41020 Water Sales - Commercial - M This is the monthly flat fee per meter, based on size.

01 1 2 41030 Water Sales - Fire Protection-M01 1 2 41060 Water Sales - Multiple Res - M01 1 2 41070 Water Sales - School - M01 1 2 41090 Water Sales - Construction - M01 1 2 41100 Water Sales - Surcharge - M Chromium 6 Surcharge

01 1 2 41110 Water Sales - Adjustment - Mtr

01 1 1 45300 Meter Installation Installation of a new meter

01 1 1 45400 Permits & Inspections Permits for new meter installation and construction meters

01 1 1 45500 Connection Fee New meter installation cost to connect to the system

22 2 0 47600 Park & Recreation Fee Fees charged for facility rental and classes

01 1 1 48200 Other Services Incomes Disconnection for non-payment, Service Est. Fee, Fire flow test fee

25 5 0 48500 Solid Waste Income Fee from CR&R for solid waste collection in District

01 X X 48700 Administrative Fees Admin for fire flow test ($40) & new meter installation ($262.50), CC Fee

Example: Tank Repairs: G/L Account Number: 01-1-3-54620 = Water Fund,

Water Dept, Production Sub-Dept, Repair and Maintenance

15

G/L ACCOUNT NUMBER NAME DESCRIPTION OF ITEMS/SERVICES CHARGED TO ACCOUNTOPERATIONAL EXPENSE

XX X X 50010 MWA WM Admin. & Bio Fee Fees charged by MWA per acre foot of water we pump out of ground

XX X X 50020 MWA WM Make Up Water If we pump more than our allowance, we have to replace the water

XX X X 50040 Water Purchases - Other Water used through emergency connections as necessary

XX X X 51110 Salaries & Wages Salaries for Staff

XX X X 51120 VacationsXX X X 51130 HolidayXX X X 51140 Sick PayXX X X 51150 Misc Earn Jury Duty, Bereavement Leave, etc.

XX X X 51170 OvertimeXX X X 51190 Contra Wages (towards projects) Reclassification of wages to cip projects at year end

XX X X 51210 Payroll Taxes Medicare and Social Security

XX X X 51220 Worker's CompensationXX X X 51230 Employee Group Insurance Employers share of medical/dental/vision insurance

XX X X 51240 Retirement CalPers retirement

XX X X 51290 Contra Benes (towards projects) Reclassification of benefits to cip projects at year end

XX X X 51295 Contra Retirement GASB68 YE Adjustments for Retirement per GASB

XX X X 52110 Board Director's Fee Board Stipends

XX X X 52210 Board Exp - Auto ExpenseXX X X 52211 Board - Auto Expense/BrandonXX X X 52214 Board - Auto Expense/MorrissetteXX X X 52215 Board - Auto Expense/RobertsXX X X 52216 Board-Auto Expense/PaceXX X X 52217 Board-Auto Expense/WhalenXX X X 52220 Board Exp - Meals & LodgingXX X X 52221 Board - Meals,Travel Expenses/BrandonXX X X 52224 Board - Meals,Travel Expenses/MorrissetteXX X X 52225 Board - Meals,Travel Expenses/RobertsXX X X 52226 Board-Meals,Travel Expenses/PaceXX X X 52227 Board-Meals,Travel Expenses/WhalenXX X X 52230 Board Exp - Education/TrainingXX X X 52231 Board - Education,Training/BrandonXX X X 52234 Board - Education,Training/MorrissetteXX X X 52235 Board - Education,Training/RobertsXX X X 52236 Board-Education,Training/PaceXX X X 52237 Board-Education,Training/WhalenXX X X 52240 Board Expense - InsuranceXX X X 52245 Board Expense - Payroll TaxesXX X X 52250 Board Expense - Worker's Comp

XX X X 53110 Auditing & Accounting FeesXX X X 53120 Legal ServicesXX X X 53130 Engineering Contracts, plans, RFPs, GIS, mapping - o/s contractor

XX X X 53140 Laboratory Analysis Tests required by law for water quality

XX X X 53150 Outside Service Rate Study, security, copy machine maintenance, answering service, pager

service, pest control, engineering services (standby, etc), asphalt patching,

underground service alerts, etc.

XX X X 53160 Permits & Fees Hazardous materials, water system, water rights, excavation, inspection fees

(County), health permits, etc.

XX X X 53170 Software Support Website, enterprise system, network, etc.

XX X X 54110 Advertising Ads in local papers, legal notifications, etc.

XX X X 54140 Auto Expense Fuel, etc.

XX X X 54170 Auto Allowance GM auto allowance per contract

XX X X 54200 Credit Card Fee & Bank Charges Fees for processing customer credit cards, bank charges, etc.

XX X X 54230 Dues & Subscriptions Calendar, newspaper, ACWA, Chamber, CMTA, GFOA, etc.

XX X X 54260 Education & Training Certification classes, governance events, conferences, safety awards,

seminars, association events, college classes, etc.

XX X X 54290 Employment Expense Physical, Drug Screening, DOT testing, background check, etc.

XX X X 54300 Equipment Rental / Lease Copy machines, equipment, Site rental (radio repeater), etc.

XX X X 54320 General Maintenance Building maintenance, windows, cleaning, etc.

16

G/L ACCOUNT NUMBER NAME DESCRIPTION OF ITEMS/SERVICES CHARGED TO ACCOUNTXX X X 54350 Insurance Property, Plant, Equipment, Liability, General, etc. for all facilities (wells,

buildings, pumps, etc.)

XX X X 54380 Insurance - VehicleXX X X 54410 Fuel Costs Fuel for District vehicles. Diesel and Gas.

XX X X 54440 Meeting, Seminar & Supplies Staff meetings

XX X X 54470 Travel Expense Mileage, hotel, air, etc.

XX X X 54500 Operating Supplies Batteries, fuses, paint, fans, electric supplies, plumbing supplies, winterization

items, degreaser, compressors, oil for wells, log books, safety supplies and

materials, Chlorine, etc.

XX X X 54530 Office Supplies Paper, toner, pens, pencils, checks, forms, toiletries, paper clips, folders, filing

cabinets, note pads, storage boxes, highlighters, markers, keyboards,

software, binders, etc.

XX X X 54620 Repair & Maintenance Inventory to repair and replace service lines, chlorinators, sample stations,

roof repair at well sites, SCADA repair, electrical to motors, repair motors,

plumbing, electrical, etc. for facilities

XX X X 54650 Small Tools Hand tools for repair and maintenance of facilities, meters, waterlines, etc.;

Shovels, measuring wheels, cable pull kit, man hole hooks, air compressors,

hydrant wrenches, pipe cutter, flash lights, tie-downs, tap and die sets,

extension cords, cutting wheels, utility pumps, etc.

XX X X 54680 Uniforms

XX X X 54710 Vehicle MaintenanceXX X X 54740 Easement Lease Railroad easement where pipeline goes under tracks.

XX X X 54770 Computer & Equip MaintenanceXX X X 54800 Programs (Wtr Conservation, Parks, etc) Cash for Grass program (w/MWA), AWAC, workshops, seminars, Community

Services Awareness Day, literature, etc. Parks events and programs, etc.

XX X X 54801 Senior Lunch ProgramXX X X 54802 Farmer's MarketXX X X 54803 Fall FestivalXX X X 54804 Farmers Market MM ProgramXX X X 54830 State & County Fees & ServicesXX X X 54831 SB County Fees & Services LAFCO, Assessment Reports, Lien release fees (offset by paid water acct),

parcel map updates, etc.

XX X X 54860 Postage & Mailing Postage machine in office, postage for bills (bulk rates), etc.

XX X X 54890 Printing Printing of bills, CCR, posters, flyers, envelopes, etc.

XX X X 54920 Public Relation Chamber events, Kiwanis, sporting events, school events, etc.

XX X X 57210 RentXX X X 58010 TelephoneXX X X 58110 Utilities Water, trash, electricity, gas, etc.

XX X X 58115 Utilities - Solar CreditsXX X X 58210 Utilities - Street Lights Electricity, repair and maintenance for street lights

XX X X 59100 Bad Debt Uncollectable water accounts

XX X X 59110 Property Taxes Well #14, Dairy Property, Home Field, & Georges Field

XX X X 59120 Depreciation & AmortizationXX X X 59310 Other Operating ExpensesXX X X 59400 Capital Outlay

NON-OPERATIONAL REVENUE

24 4 0 71110 Property Taxes - Curr Sec24 4 0 71120 Property Taxes - Curr Unsec24 4 0 71130 Property Taxes - Curr Supplimen24 4 0 71140 Property Taxes - Curr Unitary24 4 0 71150 Property Taxes - Curr OtherXX X X 71500 Property Tax Revenue24 4 0 72110 Property Taxes - Prior Sec24 4 0 72120 Property Taxes - Prior Unsec24 4 0 72130 Property Taxes - Prior Supplimn24 4 0 72150 Property Taxes - Prior Other24 4 0 73160 Property Taxes - HomeownerXX X X 73170 Tax Penalties & Others01 1 0 74110 Special Assessments Standby - fees on properties within 600' of a waterline without a meter.

XX X X 83110 State Assistance 17

G/L ACCOUNT NUMBER NAME DESCRIPTION OF ITEMS/SERVICES CHARGED TO ACCOUNTXX X X 86110 Penalties & Other Fees - AdmXX X X 86120 Penalties & Other Fees Penalty for water bills unpaid after due date.

XX X X 86200 Penality - DroughtXX X X 87110 Investment IncomeXX X X 88110 Other Income - InterestXX X X 88115 Other IncomeXX X X 88120 Other Income - Water Other Electrical Use fee for AQMD shed on well site, Lease of water rights.

XX X X 88125 Other Income - Senior Lunch ProgramXX X X 88126 Other Income - Farmer's MarketXX X X 88127 Other Income - Fall FestivalXX X X 88128 Other Income - Farmers Mkt MMXX X X 88150 Other Income - CountyXX X X 88155 Other - Contributed CapitalXX X X 88170 Other IncomeXX X X 88195 Net Incr/Decr in Fair ValueXX X X 88300 Other Income - Chromium 6 SurchargeXX X X 89000 Other Revenue-Transfer from Govt FundXX X X 89110 Gain / Loss on Sales of Assets

NON-OPERATIONAL EXPENSE

XX X X 91010 Interest ExpenseXX X X 92010 Loan Administrator Fee CIEDB bank Admin. Fee of .3% of balance per year for each loan.

XX X X 93010 Tax Deduction Reduction in Property Tax Revenue (adjustments, etc.)

XX X X 94010 Chromium 6 MitigationXX X X 95010 Net Incr/Decr in Fair ValueXX X X 99000 Other Expense-Transfer to Enterprise FundXX X X 99010 Transfer Out to Capital AssetXX X X 99020 Transfer In/Out EnterpriseXX X X 99030 Transfer In/Out Government

18

5/3/2018 11:22:07 AM Page 1 of 10

Balance Sheet - By FundsPhelan Pinon Hills Community Services District Account Summary

As Of 04/30/2018

04/30/2018Beginning Balance

07/01/2017 Change

Fund: 01 - ENTERPRISE FUND

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 988,784.481,104,268.62 -115,484.14

11201 - Cash-Operating Reserves 1,186,507.001,179,485.00 7,022.00

11202 - Cash-Replacement Reserves 2,846,377.002,482,670.00 363,707.00

11203 - Cash-Disaster Reserves 1,762,875.00926,302.00 836,573.00

11204 - Cash-Debt Service 941,441.00932,129.00 9,312.00

11510 - LAIF - Net Incr/Decr Fair Value 0.00-9,307.80 9,307.80

Total 11 - Cash 7,725,984.486,615,546.82 1,110,437.66

12 - Accounts Receivable

12010 - Accounts Receivable - Water 503,437.65710,914.73 -207,477.08

12020 - AR Accounts Receivable 5,226.200.00 5,226.20

12150 - A/R - Accrual 128,092.12160.00 127,932.12

12610 - Delinquent Accounts to Tax Roll 53,559.5044,037.51 9,521.99

12620 - Delinquent Accounts to Tax Roll - 70 L -128.30436.27 -564.57

12630 - Water Availability Receivable - WC13 86,146.2877,536.00 8,610.28

12640 - Water Availability Receivable - UD60 724.35922.10 -197.75

12910 - Accrued Interest Receivable-GF 0.0021,378.62 -21,378.62

Total 12 - Accounts Receivable 777,057.80855,385.23 -78,327.43

13 - Inventory

13010 - Inventory - Water Field Parts 213,552.17152,742.56 60,809.61

Total 13 - Inventory 213,552.17152,742.56 60,809.61

14 - Other Current Assets

14100 - Prepaid Expense 34,583.45107,702.02 -73,118.57

14120 - Prepaid - Worker's Comp 0.0027,406.89 -27,406.89

14130 - Pre Paid Benefit 12,715.9625,747.74 -13,031.78

14300 - Deferred Outflows of Resources 414,072.00414,072.00 0.00

Total 14 - Other Current Assets 461,371.41574,928.65 -113,557.24

Total Current Assets 9,177,965.868,198,603.26 979,362.60

Fixed Assets

15 - Fixed Assets

15100 - Land 1,283,434.001,283,434.00 0.00

15110 - Land 439,390.36439,390.36 0.00

15150 - Water Rights 16,371,782.8016,371,782.80 0.00

15160 - Planning and Development 2,745,558.312,745,558.31 0.00

15200 - Bldg & Facilities -Pump Station 4,114,807.944,114,807.94 0.00

15230 - Bldg & Facilities 5,879,603.635,869,117.63 10,486.00

15410 - Wells 5,071,216.905,071,216.90 0.00

15420 - Reservoirs 4,187,496.004,187,496.00 0.00

15430 - Tanks 2,184,312.252,184,312.25 0.00

15440 - Hydrants Telemetry & Control 191,669.94191,669.94 0.00

15450 - Transmission & Dist. Mains 18,144,343.6118,144,343.61 0.00

15480 - Meters 1,921,145.781,921,145.78 0.00

Total 15 - Fixed Assets 62,534,761.5262,524,275.52 10,486.00

16 - Equipment

16620 - Equipment - Computer 1,131,625.301,131,625.30 0.00

16630 - Equipment-Office Furnitures &Eq 24,914.9224,914.92 0.00

16640 - Equipment - Operation 126,621.93126,621.93 0.00

16730 - Trucks 536,662.34528,468.91 8,193.43

19

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07/01/2017 Change

16740 - Backhoe & Trailer 51,700.0151,700.01 0.00

16750 - Dump Truck 33,300.0033,300.00 0.00

16800 - Other Equipment 82,940.0182,940.01 0.00

Total 16 - Equipment 1,987,764.511,979,571.08 8,193.43

17 - CIP

17000 - CIP - 1,078,120.85751,965.25 326,155.60

Total 17 - CIP 1,078,120.85751,965.25 326,155.60

19 - Accumulated Depreciation

19010 - Accm. Depreciation - ADM -170,142.30-143,267.37 -26,874.93

19050 - Accm. Depreciation - OP -241,382.68-21,972.20 -219,410.48

19200 - Accm. Depreciation - Bldg & Fac - Pump Station -2,911,636.98-2,823,637.96 -87,999.02

19410 - Accm. Depreciation - Wells -1,782,715.43-1,655,690.94 -127,024.49

19420 - Accm. Depreciation - Reservoirs -2,725,414.32-2,596,812.98 -128,601.34

19430 - Accm. Depreciation - Tanks -596,444.01-537,917.50 -58,526.51

19440 - Accm. Depreciation - Hydrants Telemetry & Cont -191,669.94-191,669.94 0.00

19450 - Accm. Depreciation - Transmissions & Dist Main -12,497,237.88-12,135,766.83 -361,471.05

19470 - Accm. Depreciation - Meters -1,552,926.25-1,392,830.80 -160,095.45

19620 - Accm. Depreciation - Equipment - Computer -660,784.28-496,816.53 -163,967.75

19630 - Accm. Depreciation - Office Furniture & Equip -24,914.92-24,914.92 0.00

19640 - Accm. Depreciation - Equipment - Operation -73,120.10-63,133.68 -9,986.42

19730 - Accm. Depreciation - Truck -453,223.71-454,358.37 1,134.66

19740 - Accm. Depreciation - Backhoe & Trailer -51,700.01-51,700.01 0.00

19750 - Accm. Depreciation - Dump Truck -33,300.00-33,300.00 0.00

19800 - Accm. Depreciation - Other Equipment -46,295.51-43,309.26 -2,986.25

19900 - Accm. Amortization -462,246.04-230,602.10 -231,643.94

Total 19 - Accumulated Depreciation -24,475,154.36-22,897,701.39 -1,577,452.97

Total Fixed Assets 41,125,492.5242,358,110.46 -1,232,617.94

Other Assets

18 - Other Assets

18100 - Deposits 500.00500.00 0.00

Total 18 - Other Assets 500.00500.00 0.00

Total Other Assets 500.00500.00 0.00

50,303,958.38Total Assets: 50,557,213.72 -253,255.34

Liability

Current Liabilities

21 - Accounts Payable

21100 - Accounts Payable - Trade 0.00373,658.66 -373,658.66

21150 - Accounts Payable - Unclaimed Property 1,988.742,210.54 -221.80

Total 21 - Accounts Payable 1,988.74375,869.20 -373,880.46

22 - Accrrued Payable

22140 - Accrued Payable 0.00254,043.40 -254,043.40

22150 - Accrued Interest Payable 0.00160,878.82 -160,878.82

22210 - Deferred Revenue 1,914.6855,822.86 -53,908.18

Total 22 - Accrrued Payable 1,914.68470,745.08 -468,830.40

23 - Deposit

23320 - Customer Deposit - Meter 3,000.003,000.00 0.00

23330 - Customer Deposit - Maint. Bond 2,392.950.00 2,392.95

Total 23 - Deposit 5,392.953,000.00 2,392.95

24 - Payroll Liability

24410 - Accrued Payroll 0.0032,007.44 -32,007.44

24510 - Payroll Tax Payable 10,141.020.00 10,141.02

24520 - Garnishment Payable 46.150.00 46.15

24530 - Retirement W/H Payable 7,991.700.00 7,991.70

24535 - Retirement W/H Payable-Prior 23,563.7623,563.76 0.00

24540 - Worker's Compensation Payable 956.292,221.76 -1,265.47

24560 - Retirement 457 W/H Payable 110.270.00 110.27

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07/01/2017 Change

24580 - Supplemental Ins W/H Payable 526.220.00 526.22

24650 - Current P- Compensated absences 50,981.0850,981.08 0.00

Total 24 - Payroll Liability 94,316.49108,774.04 -14,457.55

25 - Other Current Liabilities

25500 - Deferred Inflows of Resources 35,674.0035,674.00 0.00

Total 25 - Other Current Liabilities 35,674.0035,674.00 0.00

Total Current Liabilities 139,286.86994,062.32 -854,775.46

Long Term Liabilities

29 - Long Term Liability

29710 - Loan Payable - CIEDB 2,088,145.332,202,278.58 -114,133.25

29720 - CIEDB Loan 6,575,493.346,768,860.97 -193,367.63

29730 - City National Bank Loan 4,373,594.914,558,523.94 -184,929.03

29740 - Loan Payable - CalTrans 166,859.04185,436.81 -18,577.77

29800 - Compensated absences 50,981.0750,981.07 0.00

29850 - Net Pension Liability 26,672.0026,672.00 0.00

Total 29 - Long Term Liability 13,281,745.6913,792,753.37 -511,007.68

Total Long Term Liabilities 13,281,745.6913,792,753.37 -511,007.68

13,421,032.55Total Liability: 14,786,815.69 -1,365,783.14

Equity

31 - Board Designated Reserves

31110 - Operating Reserve - Water&Adm 1,186,507.001,179,485.00 7,022.00

31210 - Debt Service Reserve - CEIDB 941,441.00932,129.00 9,312.00

31310 - Replacement Reserve - Water&Adm 2,846,377.002,482,670.00 363,707.00

31410 - Disaster Reserve-Water&Adm 1,762,875.00929,302.00 833,573.00

Total 31 - Board Designated Reserves 6,737,200.005,523,586.00 1,213,614.00

32 - Unrestricted

32000 - Unrestricted Net Assets 5,269,068.646,482,682.64 -1,213,614.00

Total 32 - Unrestricted 5,269,068.646,482,682.64 -1,213,614.00

33 - Investment in Plant

33110 - Investments in Utility Plant-OP 23,764,129.3923,764,129.39 0.00

Total 33 - Investment in Plant 23,764,129.3923,764,129.39 0.00

35,770,398.03Total Beginning Equity: 35,770,398.03 0.00

Total Revenue 5,771,102.760.00 5,770,886.76

Total Expense 4,658,574.960.00 4,656,018.48

Total Liabilities, Equity and Current Surplus (Deficit):

Total Equity and Current Surplus (Deficit): 36,882,925.83

50,303,958.38

35,770,398.03

50,557,213.72

1,112,527.80

-253,255.34

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07/01/2017 Change

Fund: 20 - GOV'T GENERAL FUND

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 263,609.110.00 263,609.11

11201 - Cash-Operating Reserves 7,506.000.00 7,506.00

11202 - Cash-Replacement Reserves 118,844.000.00 118,844.00

11203 - Cash-Disaster Reserves 65,222.000.00 65,222.00

Total 11 - Cash 455,181.110.00 455,181.11


14300 - Deferred Outflows of Resources 46,010.000.00 46,010.00

Total 14 - Other Current Assets 46,010.000.00 46,010.00

Total Current Assets 501,191.110.00 501,191.11

Fixed Assets

15 - Fixed Assets

15110 - Land 1,389,000.000.00 1,389,000.00

15160 - Planning and Development 68,381.720.00 68,381.72

15230 - Bldg & Facilities 540,000.000.00 540,000.00

15410 - Wells 24,840.000.00 24,840.00

Total 15 - Fixed Assets 2,022,221.720.00 2,022,221.72

16 - Equipment

16645 - Equipment 19,000.000.00 19,000.00

Total 16 - Equipment 19,000.000.00 19,000.00


19040 - Accm. Depreciation - Parks -505,245.020.00 -505,245.02

19645 - Accm. Depreciation - Equipment Gov't -13,933.360.00 -13,933.36

Total 19 - Accumulated Depreciation -519,178.380.00 -519,178.38

Total Fixed Assets 1,522,043.340.00 1,522,043.34

2,023,234.45Total Assets: 0.00 2,023,234.45

Liability

Current Liabilities

23 - Deposit

23310 - Customer Deposits 5,000.000.00 5,000.00

Total 23 - Deposit 5,000.000.00 5,000.00


24650 - Current P- Compensated absences 4,463.430.00 4,463.43

Total 24 - Payroll Liability 4,463.430.00 4,463.43


25500 - Deferred Inflows of Resources 3,965.000.00 3,965.00

Total 25 - Other Current Liabilities 3,965.000.00 3,965.00

Total Current Liabilities 13,428.430.00 13,428.43



29800 - Compensated absences 4,463.440.00 4,463.44

29850 - Net Pension Liability 2,966.000.00 2,966.00

Total 29 - Long Term Liability 7,429.440.00 7,429.44

Total Long Term Liabilities 7,429.440.00 7,429.44

20,857.87Total Liability: 0.00 20,857.87

Equity


31150 - Operating Reserve - Govt Fund 7,506.000.00 7,506.00

31350 - Replacement Reserve - Govt Fund 118,844.000.00 118,844.00

31450 - Disaster Reserve - Govt Fund 65,222.000.00 65,222.00

22


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07/01/2017 Change

Total 31 - Board Designated Reserves 191,572.000.00 191,572.00

32 - Unrestricted

32000 - Unrestricted Net Assets 1,796,822.620.00 1,796,822.62

Total 32 - Unrestricted 1,796,822.620.00 1,796,822.62

1,988,394.62Total Beginning Equity: 0.00 1,988,394.62

Total Revenue 71,576.030.00 71,576.03

Total Expense 57,594.070.00 57,594.07



2,023,234.45

0.00

0.00

2,002,376.58

2,023,234.45

23


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07/01/2017 Change

Fund: 22 - PARKS & RECREATION

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 3,447,210.950.00 3,447,210.95


11202 - Cash-Replacement Reserves 151,760.000.00 151,760.00

11203 - Cash-Disaster Reserves 138,939.000.00 138,939.00

Total 11 - Cash 3,829,767.950.00 3,829,767.95


12200 - Accounts Receivable - Parks 1,197.500.00 1,197.50

Total 12 - Accounts Receivable 1,197.500.00 1,197.50

Total Current Assets 3,830,965.450.00 3,830,965.45

Fixed Assets

15 - Fixed Assets

15120 - Land - Parks - Phelan 1,253,529.220.00 1,253,529.22

15130 - Land - Parks - Pinon Hills 53,892.650.00 53,892.65

15250 - Water Shares - SCWC 8,400.000.00 8,400.00

15320 - Improvement - Phelan 689,238.270.00 689,238.27

15330 - Improvement - Pinon Hills 621,073.450.00 621,073.45

15340 - Improvement - Parks Development 57,834.160.00 57,834.16

Total 15 - Fixed Assets 2,683,967.750.00 2,683,967.75

16 - Equipment

16650 - Equipment - P 12,845.000.00 12,845.00

Total 16 - Equipment 12,845.000.00 12,845.00


19040 - Accm. Depreciation - Parks -659,624.790.00 -659,624.79

19050 - Accm. Depreciation - OP -7,011.380.00 -7,011.38

Total 19 - Accumulated Depreciation -666,636.170.00 -666,636.17

Total Fixed Assets 2,030,176.580.00 2,030,176.58

5,861,142.03Total Assets: 0.00 5,861,142.03

Liability

Current Liabilities


21130 - Accounts Payable - Other -204.600.00 -204.60

Total 21 - Accounts Payable -204.600.00 -204.60


24530 - Retirement W/H Payable 835.370.00 835.37


Total 24 - Payroll Liability 840.100.00 840.10

Total Current Liabilities 635.500.00 635.50

635.50Total Liability: 0.00 635.50

Equity






32 - Unrestricted

32000 - Unrestricted Net Assets 3,608,644.460.00 3,608,644.46

Total 32 - Unrestricted 3,608,644.460.00 3,608,644.46


33120 - Investments in Utility Plant-P 2,145,790.800.00 2,145,790.80

24


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07/01/2017 Change

Total 33 - Investment in Plant 2,145,790.800.00 2,145,790.80

6,136,992.26Total Beginning Equity: 0.00 6,136,992.26

Total Revenue 37,183.290.00 37,183.29

Total Expense 313,669.020.00 313,669.02



5,861,142.03

0.00

0.00

5,860,506.53

5,861,142.03

25


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07/01/2017 Change

Fund: 23 - STREET LIGHTING

Assets

Current Assets

11 - Cash

11000 - Cash in Bank -9,133.420.00 -9,133.42


Total 11 - Cash -6,337.420.00 -6,337.42

Total Current Assets -6,337.420.00 -6,337.42

-6,337.42Total Assets: 0.00 -6,337.42

Liability


Equity




32 - Unrestricted

32000 - Unrestricted Net Assets 626.000.00 626.00

Total 32 - Unrestricted 626.000.00 626.00

3,422.00Total Beginning Equity: 0.00 3,422.00

Total Revenue 0.000.00 0.00

Total Expense 9,759.420.00 9,759.42


Total Equity and Current Surplus (Deficit): -6,337.42

-6,337.42

0.00

0.00

-6,337.42

-6,337.42

26


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07/01/2017 Change

Fund: 24 - GOV'T PROPERTY TAX

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 901,527.390.00 901,527.39

Total 11 - Cash 901,527.390.00 901,527.39


12740 - Tax Receivable - PPHCSD 0.000.00 0.00

Total 12 - Accounts Receivable 0.000.00 0.00


901,527.39Total Assets: 0.00 901,527.39

Liability


Equity

32 - Unrestricted

32000 - Unrestricted Net Assets 29,605.340.00 29,605.34

Total 32 - Unrestricted 29,605.340.00 29,605.34


Total Revenue 1,076,189.250.00 1,076,189.25

Total Expense 204,267.200.00 204,267.20


Total Equity and Current Surplus (Deficit): 901,527.39

901,527.39

0.00

0.00

901,527.39

901,527.39

27


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07/01/2017 Change

Fund: 25 - SOLID WASTE

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 133,289.420.00 133,289.42


Total 11 - Cash 149,936.420.00 149,936.42


149,936.42Total Assets: 0.00 149,936.42

Liability

Current Liabilities


24530 - Retirement W/H Payable 4.280.00 4.28

Total 24 - Payroll Liability 4.280.00 4.28

Total Current Liabilities 4.280.00 4.28


Equity




32 - Unrestricted

32000 - Unrestricted Net Assets 13,842.980.00 13,842.98

Total 32 - Unrestricted 13,842.980.00 13,842.98


Total Revenue 150,436.100.00 150,436.10

Total Expense 30,993.940.00 30,993.94


Total Equity and Current Surplus (Deficit): 149,932.14

149,936.42

0.00

0.00

149,932.14

149,936.42

28

5/3/2018 11:22:47 AM Page 1 of 8

Revenue and Expense - Ent & Gvmt FundsPhelan Pinon Hills Community Services District Summary

For the Period Ending 04/30/2018

Jul - AprBudget $ (Unfav) Budget

Total ENTERPRISE FUNDS

Budget Jul - Apr $ (Unfav) Budget Annual Budget

TOTAL


Total GOVERNMENT FUNDS

Operational

Revenue

Total 40 - Water Consumption 2,341,977.02 275,080.212,066,896.81 2,797,131.022,066,896.81 0.002,341,977.02 0.00275,080.21 0.00

Total 41 - Water Meter Charges 1,739,669.38 8,352.361,731,317.02 2,078,098.891,731,317.02 0.001,739,669.38 0.008,352.36 0.00

Total 45 - Meter Installation/Fees/Connection 267,187.19 123,436.69143,750.50 172,569.77143,750.50 0.00267,187.19 0.00123,436.69 0.00

Total 47 - Parks 21,702.50 1,145.6020,556.90 24,678.200.00 20,556.900.00 21,702.500.00 1,145.60

Total 48 - Other Income 431,033.55 223,172.66207,860.89 305,492.03137,870.10 69,990.79280,597.45 150,436.10142,727.35 80,445.31

4,801,569.64 631,187.524,170,382.12 5,377,969.91Total Revenue 90,547.69 172,138.60 81,590.914,079,834.43 4,629,431.04 549,596.61

Expense

Total 50 - Water 8,506.78 -1,303.477,203.31 9,700.007,203.31 0.008,506.78 0.00-1,303.47 0.00

Total 51 - Salary & Benefits 1,785,985.90 163,308.201,949,294.10 2,340,095.901,790,450.10 158,844.001,622,373.91 163,611.99168,076.19 -4,767.99

Total 52 - Board 74,963.92 -4,187.0270,776.90 84,967.3662,570.00 8,206.9064,392.30 10,571.62-1,822.30 -2,364.72

Total 53 - Professional Fee 331,289.95 -25,487.16305,802.79 364,646.44296,005.09 9,797.70318,697.24 12,592.71-22,692.15 -2,795.01

Total 54 - Service and Supplies 798,399.71 121,044.69919,444.40 1,103,779.26741,976.50 177,467.90716,627.24 81,772.4725,349.26 95,695.43

Total 58 - Utilities 317,084.72 104,323.17421,407.89 479,640.25383,822.69 37,585.20279,371.83 37,712.89104,450.86 -127.69

Total 59 - Other Expenses-Depreciation/Amort/Other 1,712,110.80 -513,451.601,198,659.20 1,438,966.941,097,543.20 101,116.001,606,356.03 105,754.77-508,812.83 -4,638.77

5,028,341.78 -155,753.194,872,588.59 5,821,796.15Total Expense 493,017.70 412,016.45 81,001.254,379,570.89 4,616,325.33 -236,754.44

Net Operational Income -226,772.14 475,434.33-702,206.47 -443,826.24-402,470.01 -239,877.85 162,592.16-299,736.46 13,105.71 312,842.17

Non-Operational

70 - Property Tax Revenue

Total 71 - Property Tax Revenue - Current 1,051,023.99 558,609.54492,414.45 984,828.920.00 492,414.450.00 1,051,023.990.00 558,609.54

Total 72 - Property Tax Revenue - Prior Years 13,946.46 -26.2013,972.66 27,945.330.00 13,972.660.00 13,946.460.00 -26.20

Total 73 - Property Tax Revenue - Other 28,240.81 8,571.8619,668.95 32,675.11213,540.24 -193,871.2917,096.13 11,144.68-196,444.11 205,015.97

Total 74 - Special Assessments 297,616.46 -3,582.80301,199.26 300,000.00301,199.26 0.00297,616.46 0.00-3,582.80 0.00

Total 70 - Property Tax Revenue 1,390,827.72 563,572.40827,255.32 1,345,449.36312,515.82 1,076,115.13 763,599.31514,739.50 314,712.59 -200,026.91

80 - Other Revenue

Total 86 - Penalty & Other Fees 89,504.48 32,364.8857,139.60 68,595.0457,139.60 0.0089,504.48 0.0032,364.88 0.00

Total 88 - Other 818,335.59 35,828.16782,507.43 939,474.39704,304.90 78,202.53731,204.65 87,130.9426,899.75 8,928.41

Total 89 - Other Revenue 6,250.00 6,250.000.00 0.000.00 0.006,250.00 0.006,250.00 0.00

Total 80 - Other Revenue 914,090.07 74,443.04839,647.03 1,008,069.4378,202.53 87,130.94 8,928.41761,444.50 826,959.13 65,514.63

2,304,917.79 638,015.441,666,902.35 2,353,518.79Total Revenue 390,718.35 1,163,246.07 772,527.721,276,184.00 1,141,671.72 -134,512.28

29

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TOTAL



90 - Other Expense

Total 91 - Interest Expense 226,244.01 1,015.48227,259.49 384,798.80227,259.49 0.00226,244.01 0.001,015.48 0.00

Total 92 - Loan Expense 26,913.42 0.0026,913.42 26,913.4226,913.42 0.0026,913.42 0.000.00 0.00

Total 93 - Other Expense - Tax Processing 2,667.20 -791.901,875.30 2,251.340.00 1,875.300.00 2,667.200.00 -791.90

Total 94 - Other Expense - CIP 0.00 661,540.70661,540.70 794,166.53661,540.70 0.000.00 0.00661,540.70 0.00

Total 95 - Fair Market Value -9,307.80 17,229.447,921.64 7,921.647,921.64 0.00-9,307.80 0.0017,229.44 0.00

Total 99 - Other 0.00 0.000.00 0.000.00 0.00-201,600.00 201,600.00201,600.00 -201,600.00

Total 90 - Other Expense 246,516.83 678,993.72925,510.55 1,216,051.731,875.30 204,267.20 -202,391.90923,635.25 42,249.63 881,385.62

246,516.83 678,993.72925,510.55 1,216,051.73Total Expense 1,875.30 204,267.20 -202,391.90923,635.25 42,249.63 881,385.62

Net Non-Operational Income 2,058,400.96 1,317,009.16741,391.80 1,137,467.06388,843.05 958,978.87 570,135.82352,548.75 1,099,422.09 746,873.34

Net Income 1,831,628.82 1,792,443.4939,185.33 693,640.82-13,626.96 719,101.02 732,727.9852,812.29 1,112,527.80 1,059,715.51

30

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Revenue and Expense - Ent & Gvmt FundsPhelan Pinon Hills Community Services District Detail





TOTAL



Operational

Operational Revenue

40 - Water Consumption

40010 - Water Sales - Residential - C 2,062,049.07 210,410.571,851,638.50 2,495,194.911,851,638.50 0.002,062,049.07 0.00210,410.57 0.00

40020 - Water Sales - Commercial - C 13,102.10 2,386.3710,715.73 14,074.3510,715.73 0.0013,102.10 0.002,386.37 0.00

40030 - Water Sales - Fire Protection-C 1,488.16 791.31696.85 943.08696.85 0.001,488.16 0.00791.31 0.00

40060 - Water Sales - Multiple Res - C 2,115.84 107.552,008.29 2,565.102,008.29 0.002,115.84 0.00107.55 0.00

40070 - Water Sales - School - C 216,304.77 35,098.75181,206.02 249,955.56181,206.02 0.00216,304.77 0.0035,098.75 0.00

40090 - Water Sales - Construction - C 41,690.88 21,059.4620,631.42 34,398.0220,631.42 0.0041,690.88 0.0021,059.46 0.00

40095 - Water Sales - Construction Non Potable- C 5,226.20 5,226.200.00 0.000.00 0.005,226.20 0.005,226.20 0.00

Total 40 - Water Consumption 2,341,977.02 275,080.212,066,896.81 2,797,131.022,066,896.81 0.002,341,977.02 0.00275,080.21 0.00

41 - Water Meter Charges

41010 - Water Sales - Residential - M 1,697,193.37 7,251.761,689,941.61 2,028,358.041,689,941.61 0.001,697,193.37 0.007,251.76 0.00

41020 - Water Sales - Commercial - M 11,878.20 1,125.5910,752.61 12,980.3110,752.61 0.0011,878.20 0.001,125.59 0.00

41030 - Water Sales - Fire Protection-M 378.00 -1,269.801,647.80 1,977.451,647.80 0.00378.00 0.00-1,269.80 0.00

41060 - Water Sales - Multiple Res - M 1,898.40 4.401,894.00 2,272.811,894.00 0.001,898.40 0.004.40 0.00

41070 - Water Sales - School - M 21,444.80 476.1020,968.70 25,172.5320,968.70 0.0021,444.80 0.00476.10 0.00

41090 - Water Sales - Construction - M 6,876.61 764.316,112.30 7,337.756,112.30 0.006,876.61 0.00764.31 0.00

Total 41 - Water Meter Charges 1,739,669.38 8,352.361,731,317.02 2,078,098.891,731,317.02 0.001,739,669.38 0.008,352.36 0.00

45 - Meter Installation/Fees/Connection

45300 - Meter Installation 58,696.35 32,507.0526,189.30 31,439.7726,189.30 0.0058,696.35 0.0032,507.05 0.00

45400 - Permits & Inspections 2,985.00 398.602,586.40 3,105.002,586.40 0.002,985.00 0.00398.60 0.00

45500 - Connection Fee 205,505.84 90,531.04114,974.80 138,025.00114,974.80 0.00205,505.84 0.0090,531.04 0.00

Total 45 - Meter Installation/Fees/Connection 267,187.19 123,436.69143,750.50 172,569.77143,750.50 0.00267,187.19 0.00123,436.69 0.00

47 - Parks

47600 - Park & Recreation Fee 21,702.50 1,145.6020,556.90 24,678.200.00 20,556.900.00 21,702.500.00 1,145.60

Total 47 - Parks 21,702.50 1,145.6020,556.90 24,678.200.00 20,556.900.00 21,702.500.00 1,145.60

48 - Other Income

48200 - Other Services Incomes 235,608.95 134,337.25101,271.70 121,574.70101,271.70 0.00235,608.95 0.00134,337.25 0.00

48500 - Solid Waste Income 150,346.10 80,355.3169,990.79 139,981.580.00 69,990.790.00 150,346.100.00 80,355.31

48600 - SW Income - Commercial 90.00 90.000.00 0.000.00 0.000.00 90.000.00 90.00

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TOTAL



48700 - Administrative Fees 44,988.50 8,390.1036,598.40 43,935.7536,598.40 0.0044,988.50 0.008,390.10 0.00

Total 48 - Other Income 431,033.55 223,172.66207,860.89 305,492.03137,870.10 69,990.79280,597.45 150,436.10142,727.35 80,445.31

Total Operational Revenue 4,801,569.64 631,187.524,170,382.12 5,377,969.9190,547.69 172,138.60 81,590.914,079,834.43 4,629,431.04 549,596.61

Operational Expense

50 - Water

50010 - MWA WM Admin. & Bio Fee 8,506.78 -2,403.476,103.31 8,600.006,103.31 0.008,506.78 0.00-2,403.47 0.00

50020 - MWA WM Make Up Water 0.00 1,100.001,100.00 1,100.001,100.00 0.000.00 0.001,100.00 0.00

Total 50 - Water 8,506.78 -1,303.477,203.31 9,700.007,203.31 0.008,506.78 0.00-1,303.47 0.00

51 - Salary & Benefits

51110 - Salaries & Wages 1,053,366.90 87,863.101,141,230.00 1,370,025.091,038,392.40 102,837.60945,542.42 107,824.4892,849.98 -4,986.88

51120 - Vacations 51,034.57 19,550.4370,585.00 84,736.4964,336.20 6,248.8046,525.75 4,508.8217,810.45 1,739.98

51130 - Holiday 53,083.63 595.2753,678.90 64,440.9449,514.60 4,164.3049,186.47 3,897.16328.13 267.14

51140 - Sick Pay 57,830.88 728.0258,558.90 70,299.2254,016.10 4,542.8054,488.50 3,342.38-472.40 1,200.42

51150 - Misc Earn 45,155.58 362.4245,518.00 54,643.9143,818.70 1,699.3043,326.62 1,828.96492.08 -129.66

51170 - Overtime 88,741.33 -2,215.5386,525.80 103,873.4682,415.20 4,110.6084,224.44 4,516.89-1,809.24 -406.29

51190 - Contra Wages (towards projects) -2,617.83 2,617.830.00 0.000.00 0.00-2,617.83 0.002,617.83 0.00

51210 - Payroll Taxes 33,769.08 379.6234,148.70 40,995.6730,665.60 3,483.1030,240.25 3,528.83425.35 -45.73

51220 - Worker's Compensation 28,363.18 5,561.2233,924.40 40,725.8129,529.40 4,395.0023,424.29 4,938.896,105.11 -543.89

51230 - Employee Group Insurance 225,419.58 21,835.02247,254.60 296,825.10234,482.70 12,771.90210,861.13 14,558.4523,621.57 -1,786.55

51240 - Retirement 152,408.31 25,461.49177,869.80 213,530.21163,279.20 14,590.60137,741.18 14,667.1325,538.02 -76.53

51290 - Contra Benes (towards projects) -569.31 569.310.00 0.000.00 0.00-569.31 0.00569.31 0.00

Total 51 - Salary & Benefits 1,785,985.90 163,308.201,949,294.10 2,340,095.901,790,450.10 158,844.001,622,373.91 163,611.99168,076.19 -4,767.99

52 - Board

52110 - Board Director's Fee 28,600.00 -2,485.5026,114.50 31,350.0022,678.40 3,436.1024,090.00 4,510.00-1,411.60 -1,073.90

52210 - Board Exp - Auto Expense 47.60 109.90157.50 189.300.00 157.50-225.22 272.82225.22 -115.32

52211 - Board - Auto Expense/Brandon 723.27 186.83910.10 1,092.64910.10 0.00723.27 0.00186.83 0.00

52214 - Board - Auto Expense/Morrissette 897.33 261.371,158.70 1,391.081,158.70 0.00897.33 0.00261.37 0.00

52215 - Board - Auto Expense/Roberts 460.10 -460.100.00 0.000.00 0.00460.10 0.00-460.10 0.00

52216 - Board-Auto Expense/Pace 65.33 -65.330.00 0.000.00 0.0065.33 0.00-65.33 0.00

52217 - Board-Auto Expense/Whalen 695.96 -412.46283.50 340.37283.50 0.00695.96 0.00-412.46 0.00

52221 - Board - Meals,Travel Expenses/Brandon 3,634.76 -1,198.062,436.70 2,925.272,436.70 0.003,634.76 0.00-1,198.06 0.00

52224 - Board - Meals,Travel Expenses/Morrissette 3,119.05 561.953,681.00 4,419.033,681.00 0.003,119.05 0.00561.95 0.00

52225 - Board - Meals,Travel Expenses/Roberts 2,499.78 -311.482,188.30 2,627.012,188.30 0.002,499.78 0.00-311.48 0.00

52226 - Board-Meals,Travel Expenses/Pace 1,213.85 -1,213.850.00 0.000.00 0.001,213.85 0.00-1,213.85 0.00

52227 - Board-Meals,Travel Expenses/Whalen 1,059.18 -925.28133.90 160.78133.90 0.001,059.18 0.00-925.28 0.00

52231 - Board - Education,Training/Brandon 63.00 836.10899.10 1,079.45899.10 0.0063.00 0.00836.10 0.00

52234 - Board - Education,Training/Morrissette -215.00 1,166.10951.10 1,141.88951.10 0.00-215.00 0.001,166.10 0.00

52235 - Board - Education,Training/Roberts 830.00 -830.000.00 0.000.00 0.00830.00 0.00-830.00 0.00

52236 - Board-Education,Training/Pace 28.00 41.7069.70 83.7469.70 0.0028.00 0.0041.70 0.00

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TOTAL



52240 - Board Expense - Insurance 31,241.71 551.0931,792.80 38,166.8127,179.50 4,613.3025,452.91 5,788.801,726.59 -1,175.50

Total 52 - Board 74,963.92 -4,187.0270,776.90 84,967.3662,570.00 8,206.9064,392.30 10,571.62-1,822.30 -2,364.72

53 - Professional Fee

53110 - Auditing & Accounting Fees 14,616.00 13,144.4927,760.49 30,861.0827,084.19 676.3014,616.00 0.0012,468.19 676.30

53120 - Legal Services 79,917.51 -48,552.5131,365.00 37,653.3430,921.20 443.8071,723.76 8,193.75-40,802.56 -7,749.95

53130 - Engineering 0.00 249.90249.90 300.000.00 249.900.00 0.000.00 249.90

53140 - Laboratory Analysis 8,054.00 16,936.0024,990.00 30,000.0024,990.00 0.008,054.00 0.0016,936.00 0.00

53150 - Outside Service 128,161.60 3,439.90131,601.50 157,985.16126,128.70 5,472.80125,097.78 3,063.821,030.92 2,408.98

53160 - Permits & Fees 27,840.00 -17,865.509,974.50 11,974.508,616.80 1,357.7026,763.00 1,077.00-18,146.20 280.70

53170 - Software Support 72,700.84 7,160.5679,861.40 95,872.3678,264.20 1,597.2072,442.70 258.145,821.50 1,339.06

Total 53 - Professional Fee 331,289.95 -25,487.16305,802.79 364,646.44296,005.09 9,797.70318,697.24 12,592.71-22,692.15 -2,795.01

54 - Service and Supplies

54110 - Advertising 4,568.45 3,242.257,810.70 9,376.784,188.50 3,622.203,581.77 986.68606.73 2,635.52

54140 - Auto Expense 2,698.11 -418.612,279.50 2,736.502,279.50 0.002,631.66 66.45-352.16 -66.45

54170 - Auto Allowance 6,825.00 -702.506,122.50 7,350.006,122.50 0.006,825.00 0.00-702.50 0.00

54200 - Credit Card Fee & Bank Charges 39,227.85 -5,752.0533,475.80 40,187.0633,475.80 0.0039,227.85 0.00-5,752.05 0.00

54230 - Dues & Subscriptions 12,641.88 2,849.2215,491.10 18,597.0614,658.10 833.0011,956.88 685.002,701.22 148.00

54260 - Education & Training 17,876.77 19,105.6336,982.40 44,396.9535,712.50 1,269.9017,336.77 540.0018,375.73 729.90

54290 - Employment Expense 1,284.50 4,917.106,201.60 7,445.036,201.60 0.001,284.50 0.004,917.10 0.00

54300 - Equipment Rental / Lease 10,762.55 -6,209.754,552.80 5,465.633,407.10 1,145.709,179.85 1,582.70-5,772.75 -437.00

54320 - General Maintenance 4,609.71 -83.514,526.20 5,433.804,242.20 284.004,553.71 56.00-311.51 228.00

54350 - Insurance 66,844.80 2,770.5069,615.30 83,571.9768,170.10 1,445.2065,455.90 1,388.902,714.20 56.30

54380 - Insurance - Vehicle 16,129.40 -1,900.9014,228.50 17,081.0613,379.00 849.5015,177.20 952.20-1,798.20 -102.70

54410 - Fuel Costs 38,238.69 -5,537.0932,701.60 39,257.7331,596.20 1,105.4036,818.45 1,420.24-5,222.25 -314.84

54440 - Meeting, Seminar & Supplies 4,476.03 1,493.075,969.10 7,166.015,916.90 52.204,245.52 230.511,671.38 -178.31

54470 - Travel Expense 27,097.19 -4,748.5922,348.60 26,829.2020,203.30 2,145.3022,721.76 4,375.43-2,518.46 -2,230.13

54500 - Operating Supplies 61,603.14 -3,785.1457,818.00 69,409.8849,149.50 8,668.5056,554.02 5,049.12-7,404.52 3,619.38

54530 - Office Supplies 17,818.74 9,884.3627,703.10 33,257.2726,746.60 956.5016,908.59 910.159,838.01 46.35

54620 - Repair & Maintenance 291,814.50 9,100.40300,914.90 361,242.68251,659.70 49,255.20275,770.01 16,044.49-24,110.31 33,210.71

54650 - Small Tools 4,327.46 12,065.9416,393.40 19,680.0015,560.40 833.003,910.13 417.3311,650.27 415.67

54680 - Uniforms 8,065.79 1,040.219,106.00 10,931.717,440.00 1,666.007,010.53 1,055.26429.47 610.74

54710 - Vehicle Maintenance 49,355.74 -15,202.7434,153.00 41,000.0029,155.00 4,998.0048,392.87 962.87-19,237.87 4,035.13

54740 - Easement Lease 998.07 -170.37827.70 993.69827.70 0.00998.07 0.00-170.37 0.00

54770 - Computer & Equip Maintenance 325.00 5,939.306,264.30 7,520.236,264.30 0.00325.00 0.005,939.30 0.00

54800 - Programs (Wtr Conservation, Parks, etc) 25,270.34 50,442.3675,712.70 90,891.8623,649.40 52,063.309,231.12 16,039.2214,418.28 36,024.08

54801 - Senior Lunch Program 15,138.56 1,854.3416,992.90 20,399.720.00 16,992.900.00 15,138.560.00 1,854.34

54802 - Farmer's Market 13,355.16 3,885.0417,240.20 20,696.610.00 17,240.200.00 13,355.160.00 3,885.04

54803 - Fall Festival 0.00 5,831.005,831.00 7,000.000.00 5,831.000.00 0.000.00 5,831.00

54804 - Farmers Market MM Program 286.20 -286.200.00 0.000.00 0.000.00 286.200.00 -286.20

54830 - State & County Fees & Services 13,443.00 4,973.0018,416.00 22,108.1718,416.00 0.0013,243.00 200.005,173.00 -200.00

54831 - SB County Fees & Services 199.75 -199.750.00 0.000.00 0.00199.75 0.00-199.75 0.00

33

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TOTAL



54860 - Postage & Mailing 36,185.90 5,892.5042,078.40 50,514.5042,078.40 0.0036,185.90 0.005,892.50 0.00

54890 - Printing 5,431.43 14,010.7719,442.20 23,340.1719,442.20 0.005,431.43 0.0014,010.77 0.00

54920 - Public Relation 1,500.00 6,744.908,244.90 9,897.992,034.00 6,210.901,470.00 30.00564.00 6,180.90

Total 54 - Service and Supplies 798,399.71 121,044.69919,444.40 1,103,779.26741,976.50 177,467.90716,627.24 81,772.4725,349.26 95,695.43

58 - Utilities

58010 - Telephone 20,286.19 4,621.4124,907.60 29,901.3124,378.10 529.5020,071.48 214.714,306.62 314.79

58110 - Utilities 599,871.16 -40,458.57559,412.59 645,311.98531,674.49 27,738.10572,132.40 27,738.76-40,457.91 -0.66

58115 - Utilities - Solar Credits -312,832.05 140,602.15-172,229.90 -206,758.65-172,229.90 0.00-312,832.05 0.00140,602.15 0.00

58210 - Utilities - Street Lights 9,759.42 -441.829,317.60 11,185.610.00 9,317.600.00 9,759.420.00 -441.82

Total 58 - Utilities 317,084.72 104,323.17421,407.89 479,640.25383,822.69 37,585.20279,371.83 37,712.89104,450.86 -127.69

59 - Other Expenses-Depreciation/Amort/Other

59100 - Bad Debt 1,325.76 2,006.243,332.00 4,000.003,332.00 0.001,325.76 0.002,006.24 0.00

59110 - Property Taxes 2,538.18 -239.082,299.10 2,760.07216.60 2,082.50179.80 2,358.3836.80 -275.88

59120 - Depreciation & Amortization 1,708,247.76 -515,562.361,192,685.40 1,431,795.461,093,651.90 99,033.501,604,851.37 103,396.39-511,199.47 -4,362.89

59310 - Other Operating Expenses -0.90 343.60342.70 411.41342.70 0.00-0.90 0.00343.60 0.00

Total 59 - Other Expenses-Depreciation/Amort/Other 1,712,110.80 -513,451.601,198,659.20 1,438,966.941,097,543.20 101,116.001,606,356.03 105,754.77-508,812.83 -4,638.77

Total Operational Expense 5,028,341.78 -155,753.194,872,588.59 5,821,796.15493,017.70 412,016.45 81,001.254,379,570.89 4,616,325.33 -236,754.44

Net Operational Income -226,772.14 475,434.33-702,206.47 -443,826.24-402,470.01 -239,877.85 162,592.16-299,736.46 13,105.71 312,842.17

Non-Operational

Non-Operational Revenue


71 - Property Tax Revenue - Current

71110 - Property Taxes - Curr Sec 975,621.97 529,832.22445,789.75 891,579.510.00 445,789.750.00 975,621.970.00 529,832.22

71120 - Property Taxes - Curr Unsec 36,098.84 16,474.9319,623.91 39,247.820.00 19,623.910.00 36,098.840.00 16,474.93

71130 - Property Taxes - Curr Supplimen 12,268.35 7,549.274,719.08 9,438.160.00 4,719.080.00 12,268.350.00 7,549.27

71140 - Property Taxes - Curr Unitary 19,526.89 1,964.2617,562.63 35,125.270.00 17,562.630.00 19,526.890.00 1,964.26

71150 - Property Taxes - Curr Other 7,507.94 2,788.864,719.08 9,438.160.00 4,719.080.00 7,507.940.00 2,788.86

Total 71 - Property Tax Revenue - Current 1,051,023.99 558,609.54492,414.45 984,828.920.00 492,414.450.00 1,051,023.990.00 558,609.54

72 - Property Tax Revenue - Prior Years

72110 - Property Taxes - Prior Sec 15,535.60 5,644.809,890.80 19,781.600.00 9,890.800.00 15,535.600.00 5,644.80

72120 - Property Taxes - Prior Unsec 247.84 -219.18467.02 934.040.00 467.020.00 247.840.00 -219.18

72130 - Property Taxes - Prior Supplimn 5,760.33 2,522.203,238.13 6,476.270.00 3,238.130.00 5,760.330.00 2,522.20

72140 - Property Taxes - Prior Unitary -11,695.32 -11,695.320.00 0.000.00 0.000.00 -11,695.320.00 -11,695.32

72150 - Property Taxes - Prior Other 4,098.01 3,721.30376.71 753.420.00 376.710.00 4,098.010.00 3,721.30

Total 72 - Property Tax Revenue - Prior Years 13,946.46 -26.2013,972.66 27,945.330.00 13,972.660.00 13,946.460.00 -26.20

73 - Property Tax Revenue - Other

71500 - Property Tax Revenue 0.00 0.000.00 0.00201,600.00 -201,600.000.00 0.00-201,600.00 201,600.00

73160 - Property Taxes - Homeowner 5,165.78 1,090.574,075.21 8,150.420.00 4,075.210.00 5,165.780.00 1,090.57

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TOTAL



73170 - Tax Penalties & Others 23,075.03 7,481.2915,593.74 24,524.6911,940.24 3,653.5017,096.13 5,978.905,155.89 2,325.40

Total 73 - Property Tax Revenue - Other 28,240.81 8,571.8619,668.95 32,675.11213,540.24 -193,871.2917,096.13 11,144.68-196,444.11 205,015.97

74 - Special Assessments

74110 - Special Assessments 297,616.46 -3,582.80301,199.26 300,000.00301,199.26 0.00297,616.46 0.00-3,582.80 0.00

Total 74 - Special Assessments 297,616.46 -3,582.80301,199.26 300,000.00301,199.26 0.00297,616.46 0.00-3,582.80 0.00

Total 70 - Property Tax Revenue 1,390,827.72 563,572.40827,255.32 1,345,449.36312,515.82 1,076,115.13 763,599.31514,739.50 314,712.59 -200,026.91

80 - Other Revenue

86 - Penalty & Other Fees

86120 - Penalties & Other Fees 89,553.18 32,413.5857,139.60 68,595.0457,139.60 0.0089,553.18 0.0032,413.58 0.00

86200 - Penality - Drought -48.70 -48.700.00 0.000.00 0.00-48.70 0.00-48.70 0.00

Total 86 - Penalty & Other Fees 89,504.48 32,364.8857,139.60 68,595.0457,139.60 0.0089,504.48 0.0032,364.88 0.00

88 - Other

88110 - Other Income - Interest 86,294.59 49,403.5636,891.03 44,376.3320,273.50 16,617.5351,441.04 34,853.5531,167.54 18,236.02

88120 - Other Income - Water Other 2,592.53 -19,898.1722,490.70 26,999.6922,490.70 0.002,592.53 0.00-19,898.17 0.00

88125 - Other Income - Senior Lunch Program 1,630.09 246.191,383.90 1,661.400.00 1,383.900.00 1,630.090.00 246.19

88126 - Other Income - Farmer's Market 9,340.34 -9,002.3618,342.70 22,020.120.00 18,342.700.00 9,340.340.00 -9,002.36

88127 - Other Income - Fall Festival 0.00 -3,935.503,935.50 4,724.570.00 3,935.500.00 0.000.00 -3,935.50

88128 - Other Income - Farmers Mkt MM 2,850.36 -86.542,936.90 3,525.750.00 2,936.900.00 2,850.360.00 -86.54

88150 - Other Income 13,607.40 13,607.400.00 0.000.00 0.0011,780.40 1,827.0011,780.40 1,827.00

88170 - Other Income 36,629.60 1,643.6034,986.00 42,000.000.00 34,986.000.00 36,629.600.00 1,643.60

88300 - Other Income - Chromium 6 Surcharge 665,390.68 3,849.98661,540.70 794,166.53661,540.70 0.00665,390.68 0.003,849.98 0.00

Total 88 - Other 818,335.59 35,828.16782,507.43 939,474.39704,304.90 78,202.53731,204.65 87,130.9426,899.75 8,928.41

89 - Other Revenue

89110 - Gain / Loss on Sales of Assets 6,250.00 6,250.000.00 0.000.00 0.006,250.00 0.006,250.00 0.00

Total 89 - Other Revenue 6,250.00 6,250.000.00 0.000.00 0.006,250.00 0.006,250.00 0.00

Total 80 - Other Revenue 914,090.07 74,443.04839,647.03 1,008,069.4378,202.53 87,130.94 8,928.41761,444.50 826,959.13 65,514.63

Total Non-Operational Revenue 2,304,917.79 638,015.441,666,902.35 2,353,518.79390,718.35 1,163,246.07 772,527.721,276,184.00 1,141,671.72 -134,512.28

Non-Operational Expense

90 - Other Expense

91 - Interest Expense

91010 - Interest Expense 226,244.01 1,015.48227,259.49 384,798.80227,259.49 0.00226,244.01 0.001,015.48 0.00

Total 91 - Interest Expense 226,244.01 1,015.48227,259.49 384,798.80227,259.49 0.00226,244.01 0.001,015.48 0.00

92 - Loan Expense

92010 - Loan Administrator Fee 26,913.42 0.0026,913.42 26,913.4226,913.42 0.0026,913.42 0.000.00 0.00

Total 92 - Loan Expense 26,913.42 0.0026,913.42 26,913.4226,913.42 0.0026,913.42 0.000.00 0.00

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TOTAL



93 - Other Expense - Tax Processing

93010 - Tax Deduction 2,667.20 -791.901,875.30 2,251.340.00 1,875.300.00 2,667.200.00 -791.90

Total 93 - Other Expense - Tax Processing 2,667.20 -791.901,875.30 2,251.340.00 1,875.300.00 2,667.200.00 -791.90

94 - Other Expense - CIP

94010 - Chromium 6 Mitigation 0.00 661,540.70661,540.70 794,166.53661,540.70 0.000.00 0.00661,540.70 0.00

Total 94 - Other Expense - CIP 0.00 661,540.70661,540.70 794,166.53661,540.70 0.000.00 0.00661,540.70 0.00

95 - Fair Market Value

95010 - Net Incr/Decr in Fair Value -9,307.80 17,229.447,921.64 7,921.647,921.64 0.00-9,307.80 0.0017,229.44 0.00

Total 95 - Fair Market Value -9,307.80 17,229.447,921.64 7,921.647,921.64 0.00-9,307.80 0.0017,229.44 0.00

99 - Other

99020 - Transfer In/Out Enterprise 201,600.00 -201,600.000.00 0.000.00 0.000.00 201,600.000.00 -201,600.00

99030 - Transfer In/Out Government -201,600.00 201,600.000.00 0.000.00 0.00-201,600.00 0.00201,600.00 0.00

Total 99 - Other 0.00 0.000.00 0.000.00 0.00-201,600.00 201,600.00201,600.00 -201,600.00

Total 90 - Other Expense -246,516.83 678,993.72-925,510.55 -1,216,051.73-1,875.30 -204,267.20 -202,391.90-923,635.25 -42,249.63 881,385.62

Total Non-Operational Expense 246,516.83 678,993.72925,510.55 1,216,051.731,875.30 204,267.20 -202,391.90923,635.25 42,249.63 881,385.62

Net Non-Operational Income 2,058,400.96 1,317,009.16741,391.80 1,137,467.06388,843.05 958,978.87 570,135.82352,548.75 1,099,422.09 746,873.34

Net Income 1,831,628.82 1,792,443.4939,185.33 693,640.82-13,626.96 719,101.02 732,727.9852,812.29 1,112,527.80 1,059,715.51

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Balance Sheet - ConsolidatedPhelan Pinon Hills Community Services District Account Summary

As Of 04/30/2018


07/01/2017 Change

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 5,725,287.931,104,268.62 4,621,019.31

11201 - Cash-Operating Reserves 1,305,314.001,179,485.00 125,829.00

11202 - Cash-Replacement Reserves 3,116,981.002,482,670.00 634,311.00

11203 - Cash-Disaster Reserves 1,967,036.00926,302.00 1,040,734.00

11204 - Cash-Debt Service 941,441.00932,129.00 9,312.00

11510 - LAIF - Net Incr/Decr Fair Value 0.00-9,307.80 9,307.80

Total 11 - Cash 13,056,059.936,615,546.82 6,440,513.11


12010 - Accounts Receivable - Water 503,437.65710,914.73 -207,477.08

12020 - AR Accounts Receivable 5,226.200.00 5,226.20

12150 - A/R - Accrual 128,092.12160.00 127,932.12

12200 - Accounts Receivable - Parks 1,197.500.00 1,197.50

12610 - Delinquent Accounts to Tax Roll 53,559.5044,037.51 9,521.99

12620 - Delinquent Accounts to Tax Roll - 70 L -128.30436.27 -564.57

12630 - Water Availability Receivable - WC13 86,146.2877,536.00 8,610.28

12640 - Water Availability Receivable - UD60 724.35922.10 -197.75

12740 - Tax Receivable - PPHCSD 0.000.00 0.00

12910 - Accrued Interest Receivable-GF 0.0021,378.62 -21,378.62

Total 12 - Accounts Receivable 778,255.30855,385.23 -77,129.93

13 - Inventory

13010 - Inventory - Water Field Parts 213,552.17152,742.56 60,809.61

Total 13 - Inventory 213,552.17152,742.56 60,809.61


14100 - Prepaid Expense 34,583.45107,702.02 -73,118.57

14120 - Prepaid - Worker's Comp 0.0027,406.89 -27,406.89

14130 - Pre Paid Benefit 12,715.9625,747.74 -13,031.78

14300 - Deferred Outflows of Resources 460,082.00414,072.00 46,010.00

Total 14 - Other Current Assets 507,381.41574,928.65 -67,547.24

Total Current Assets 14,555,248.818,198,603.26 6,356,645.55

Fixed Assets

15 - Fixed Assets

15100 - Land 1,283,434.001,283,434.00 0.00

15110 - Land 1,828,390.36439,390.36 1,389,000.00

15120 - Land - Parks - Phelan 1,253,529.220.00 1,253,529.22

15130 - Land - Parks - Pinon Hills 53,892.650.00 53,892.65

15150 - Water Rights 16,371,782.8016,371,782.80 0.00

15160 - Planning and Development 2,813,940.032,745,558.31 68,381.72

15200 - Bldg & Facilities -Pump Station 4,114,807.944,114,807.94 0.00

15230 - Bldg & Facilities 6,419,603.635,869,117.63 550,486.00

15250 - Water Shares - SCWC 8,400.000.00 8,400.00

15320 - Improvement - Phelan 689,238.270.00 689,238.27

15330 - Improvement - Pinon Hills 621,073.450.00 621,073.45

15340 - Improvement - Parks Development 57,834.160.00 57,834.16

15410 - Wells 5,096,056.905,071,216.90 24,840.00

15420 - Reservoirs 4,187,496.004,187,496.00 0.00

15430 - Tanks 2,184,312.252,184,312.25 0.00

15440 - Hydrants Telemetry & Control 191,669.94191,669.94 0.00

15450 - Transmission & Dist. Mains 18,144,343.6118,144,343.61 0.00

15480 - Meters 1,921,145.781,921,145.78 0.00

37

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07/01/2017 Change

Total 15 - Fixed Assets 67,240,950.9962,524,275.52 4,716,675.47

16 - Equipment

16620 - Equipment - Computer 1,131,625.301,131,625.30 0.00

16630 - Equipment-Office Furnitures &Eq 24,914.9224,914.92 0.00

16640 - Equipment - Operation 126,621.93126,621.93 0.00

16645 - Equipment 19,000.000.00 19,000.00

16650 - Equipment - P 12,845.000.00 12,845.00

16730 - Trucks 536,662.34528,468.91 8,193.43

16740 - Backhoe & Trailer 51,700.0151,700.01 0.00

16750 - Dump Truck 33,300.0033,300.00 0.00

16800 - Other Equipment 82,940.0182,940.01 0.00

Total 16 - Equipment 2,019,609.511,979,571.08 40,038.43

17 - CIP

17000 - CIP - 1,078,120.85751,965.25 326,155.60

Total 17 - CIP 1,078,120.85751,965.25 326,155.60


19010 - Accm. Depreciation - ADM -170,142.30-143,267.37 -26,874.93

19040 - Accm. Depreciation - Parks -1,164,869.810.00 -1,164,869.81

19050 - Accm. Depreciation - OP -248,394.06-21,972.20 -226,421.86

19200 - Accm. Depreciation - Bldg & Fac - Pump Station -2,911,636.98-2,823,637.96 -87,999.02

19410 - Accm. Depreciation - Wells -1,782,715.43-1,655,690.94 -127,024.49

19420 - Accm. Depreciation - Reservoirs -2,725,414.32-2,596,812.98 -128,601.34

19430 - Accm. Depreciation - Tanks -596,444.01-537,917.50 -58,526.51

19440 - Accm. Depreciation - Hydrants Telemetry & Cont -191,669.94-191,669.94 0.00

19450 - Accm. Depreciation - Transmissions & Dist Main -12,497,237.88-12,135,766.83 -361,471.05

19470 - Accm. Depreciation - Meters -1,552,926.25-1,392,830.80 -160,095.45

19620 - Accm. Depreciation - Equipment - Computer -660,784.28-496,816.53 -163,967.75

19630 - Accm. Depreciation - Office Furniture & Equip -24,914.92-24,914.92 0.00

19640 - Accm. Depreciation - Equipment - Operation -73,120.10-63,133.68 -9,986.42

19645 - Accm. Depreciation - Equipment Gov't -13,933.360.00 -13,933.36

19730 - Accm. Depreciation - Truck -453,223.71-454,358.37 1,134.66

19740 - Accm. Depreciation - Backhoe & Trailer -51,700.01-51,700.01 0.00

19750 - Accm. Depreciation - Dump Truck -33,300.00-33,300.00 0.00

19800 - Accm. Depreciation - Other Equipment -46,295.51-43,309.26 -2,986.25

19900 - Accm. Amortization -462,246.04-230,602.10 -231,643.94

Total 19 - Accumulated Depreciation -25,660,968.91-22,897,701.39 -2,763,267.52

Total Fixed Assets 44,677,712.4442,358,110.46 2,319,601.98

Other Assets

18 - Other Assets

18100 - Deposits 500.00500.00 0.00

Total 18 - Other Assets 500.00500.00 0.00

Total Other Assets 500.00500.00 0.00

Total Assets 59,233,461.2550,557,213.72 8,676,247.53

Liability

Current Liabilities


21100 - Accounts Payable - Trade 0.00373,658.66 -373,658.66

21130 - Accounts Payable - Other -204.600.00 -204.60

21150 - Accounts Payable - Unclaimed Property 1,988.742,210.54 -221.80

Total 21 - Accounts Payable 1,784.14375,869.20 -374,085.06

22 - Accrrued Payable

22140 - Accrued Payable 0.00254,043.40 -254,043.40

22150 - Accrued Interest Payable 0.00160,878.82 -160,878.82

22210 - Deferred Revenue 1,914.6855,822.86 -53,908.18

Total 22 - Accrrued Payable 1,914.68470,745.08 -468,830.40

23 - Deposit

38

Balance Sheet - Consolidated As Of 04/30/2018

5/3/2018 11:23:11 AM Page 3 of 3


07/01/2017 Change

23310 - Customer Deposits 5,000.000.00 5,000.00

23320 - Customer Deposit - Meter 3,000.003,000.00 0.00

23330 - Customer Deposit - Maint. Bond 2,392.950.00 2,392.95

Total 23 - Deposit 10,392.953,000.00 7,392.95


24410 - Accrued Payroll 0.0032,007.44 -32,007.44

24510 - Payroll Tax Payable 10,141.020.00 10,141.02

24520 - Garnishment Payable 46.150.00 46.15

24530 - Retirement W/H Payable 8,831.350.00 8,831.35

24535 - Retirement W/H Payable-Prior 23,563.7623,563.76 0.00

24540 - Worker's Compensation Payable 956.292,221.76 -1,265.47


24580 - Supplemental Ins W/H Payable 526.220.00 526.22

24650 - Current P- Compensated absences 55,444.5150,981.08 4,463.43

Total 24 - Payroll Liability 99,624.30108,774.04 -9,149.74


25500 - Deferred Inflows of Resources 39,639.0035,674.00 3,965.00

Total 25 - Other Current Liabilities 39,639.0035,674.00 3,965.00

Total Current Liabilities 153,355.07994,062.32 -840,707.25



29710 - Loan Payable - CIEDB 2,088,145.332,202,278.58 -114,133.25

29720 - CIEDB Loan 6,575,493.346,768,860.97 -193,367.63

29730 - City National Bank Loan 4,373,594.914,558,523.94 -184,929.03

29740 - Loan Payable - CalTrans 166,859.04185,436.81 -18,577.77

29800 - Compensated absences 55,444.5150,981.07 4,463.44

29850 - Net Pension Liability 29,638.0026,672.00 2,966.00

Total 29 - Long Term Liability 13,289,175.1313,792,753.37 -503,578.24

Total Long Term Liabilities 13,289,175.1313,792,753.37 -503,578.24

Total Liability 13,442,530.2014,786,815.69 -1,344,285.49

Equity


31110 - Operating Reserve - Water&Adm 1,186,507.001,179,485.00 7,022.00


31210 - Debt Service Reserve - CEIDB 941,441.00932,129.00 9,312.00

31310 - Replacement Reserve - Water&Adm 2,846,377.002,482,670.00 363,707.00


31410 - Disaster Reserve-Water&Adm 1,762,875.00929,302.00 833,573.00


Total 31 - Board Designated Reserves 7,330,772.005,523,586.00 1,807,186.00

32 - Unrestricted

32000 - Unrestricted Net Assets 10,718,610.046,482,682.64 4,235,927.40

Total 32 - Unrestricted 10,718,610.046,482,682.64 4,235,927.40


33110 - Investments in Utility Plant-OP 23,764,129.3923,764,129.39 0.00

33120 - Investments in Utility Plant-P 2,145,790.800.00 2,145,790.80

Total 33 - Investment in Plant 25,909,920.1923,764,129.39 2,145,790.80

Total Beginning Equity 43,959,302.2335,770,398.03 8,188,904.20

7,106,487.43Total Revenue 0.00 7,106,487.43

5,274,858.61Total Expense 0.00 5,274,858.61



59,233,461.25

35,770,398.03

50,557,213.72

10,020,533.02

8,676,247.53

39

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Revenue and Expense - ConsolidatedPhelan Pinon Hills Community Services District Summary


AprBudget $ (Unfav) Budget

CURRENT

YTD Budget Jul - Apr $ (Unfav) Budget Annual Budget 83.34%

YEAR TO DATE

Operational

Revenue

Total 40 - Water Consumption 187,595.17 197,390.92 9,795.75 2,341,977.02 275,080.212,066,896.81 2,797,131.02 83.73 % 9.83 %

Total 41 - Water Meter Charges 173,277.81 175,459.62 2,181.81 1,739,669.38 8,352.361,731,317.02 2,078,098.89 83.71 % 0.40 %

Total 45 - Meter Installation/Fees/Connection 14,375.05 8,908.39 -5,466.66 267,187.19 123,436.69143,750.50 172,569.77 154.83 % 71.53 %

Total 47 - Parks 2,055.69 1,765.00 -290.69 21,702.50 1,145.6020,556.90 24,678.20 87.94 % 4.64 %

Total 48 - Other Income 13,787.01 49,250.42 35,463.41 431,033.55 223,172.66207,860.89 305,492.03 141.09 % 73.05 %

391,090.73 432,774.35 41,683.62 4,801,569.64 631,187.524,170,382.12 5,377,969.91 89.28 % 11.74 %Total Revenue

Expense

Total 50 - Water 2,284.07 1,991.79 292.28 8,506.78 -1,303.477,203.31 9,700.00 87.70 % -13.44 %

Total 51 - Salary & Benefits 194,929.41 179,790.27 15,139.14 1,785,985.90 163,308.201,949,294.10 2,340,095.90 76.32 % 6.98 %

Total 52 - Board 7,077.69 9,307.43 -2,229.74 74,963.92 -4,187.0270,776.90 84,967.36 88.23 % -4.93 %

Total 53 - Professional Fee 30,836.74 25,644.36 5,192.38 331,289.95 -25,487.16305,802.79 364,646.44 90.85 % -6.99 %

Total 54 - Service and Supplies 91,944.44 66,910.62 25,033.82 798,399.71 121,044.69919,444.40 1,103,779.26 72.33 % 10.97 %

Total 58 - Utilities 19,748.00 45,856.97 -26,108.97 317,084.72 104,323.17421,407.89 479,640.25 66.11 % 21.75 %

Total 59 - Other Expenses-Depreciation/Amort/Other 119,865.92 169,718.85 -49,852.93 1,712,110.80 -513,451.601,198,659.20 1,438,966.94 118.98 % -35.68 %

466,686.27 499,220.29 -32,534.02 5,028,341.78 -155,753.194,872,588.59 5,821,796.15 86.37 % -2.68 %Total Expense

Net Operational Income -75,595.54 -66,445.94 9,149.60 -226,772.14 475,434.33-702,206.47 -443,826.24 51.09 % -107.12 %

Non-Operational


Total 71 - Property Tax Revenue - Current 0.00 390,492.14 390,492.14 1,051,023.99 558,609.54492,414.45 984,828.92 106.72 % 56.72 %

Total 72 - Property Tax Revenue - Prior Years 0.00 5,275.04 5,275.04 13,946.46 -26.2013,972.66 27,945.33 49.91 % -0.09 %

Total 73 - Property Tax Revenue - Other 1,959.69 7,673.89 5,714.20 28,240.81 8,571.8619,668.95 32,675.11 86.43 % 26.23 %

Total 74 - Special Assessments 0.00 0.00 0.00 297,616.46 -3,582.80301,199.26 300,000.00 99.21 % -1.19 %

Total 70 - Property Tax Revenue 1,959.69 403,441.07 401,481.38 1,390,827.72 563,572.40827,255.32 1,345,449.36 103.37 % 41.89 %

80 - Other Revenue

Total 86 - Penalty & Other Fees 5,713.96 6,725.95 1,011.99 89,504.48 32,364.8857,139.60 68,595.04 130.48 % 47.18 %

Total 88 - Other 78,239.59 108,937.81 30,698.22 818,335.59 35,828.16782,507.43 939,474.39 87.11 % 3.81 %

Total 89 - Other Revenue 0.00 0.00 0.00 6,250.00 6,250.000.00 0.00 0.00 % 0.00 %

Total 80 - Other Revenue 83,953.55 115,663.76 31,710.21 914,090.07 74,443.04839,647.03 1,008,069.43 90.68 % 7.38 %

85,913.24 519,104.83 433,191.59 2,304,917.79 638,015.441,666,902.35 2,353,518.79 97.93 % 27.11 %Total Revenue

40

5/3/2018 11:23:35 AM Page 2 of 8


CURRENT

YTD Budget Jul - Apr $ (Unfav) Budget Annual Budget 83.34%

YEAR TO DATE

90 - Other Expense

Total 91 - Interest Expense 0.00 0.00 0.00 226,244.01 1,015.48227,259.49 384,798.80 58.80 % 0.26 %

Total 92 - Loan Expense 0.00 0.00 0.00 26,913.42 0.0026,913.42 26,913.42 100.00 % 0.00 %

Total 93 - Other Expense - Tax Processing 187.53 996.08 -808.55 2,667.20 -791.901,875.30 2,251.34 118.47 % -35.17 %

Total 94 - Other Expense - CIP 66,154.07 0.00 66,154.07 0.00 661,540.70661,540.70 794,166.53 0.00 % 83.30 %

Total 95 - Fair Market Value 0.00 0.00 0.00 -9,307.80 17,229.447,921.64 7,921.64 -117.50 % 217.50 %

Total 99 - Other 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 % 0.00 %

Total 90 - Other Expense 66,341.60 996.08 65,345.52 246,516.83 678,993.72925,510.55 1,216,051.73 20.27 % 55.84 %

66,341.60 996.08 65,345.52 246,516.83 678,993.72925,510.55 1,216,051.73 20.27 % 55.84 %Total Expense

Net Non-Operational Income 19,571.64 518,108.75 498,537.11 2,058,400.96 1,317,009.16741,391.80 1,137,467.06 180.96 % 115.78 %

Net Income -56,023.90 451,662.81 507,686.71 1,831,628.82 1,792,443.4939,185.33 693,640.82 264.06 % 258.41 %

41

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Revenue and Expense - ConsolidatedPhelan Pinon Hills Community Services District Detail



CURRENT

YTD Budget Jul - Apr $ (Unfav) Budget Annual Budget

YEAR TO DATE

83.34%

Operational

Operational Revenue

40 - Water Consumption

165,168.10 172,915.61 7,747.51 2,062,049.07 210,410.571,851,638.50 2,495,194.91 82.64 % 8.43 %40010 - Water Sales - Residential - C

1,551.68 964.08 -587.60 13,102.10 2,386.3710,715.73 14,074.35 93.09 % 16.96 %40020 - Water Sales - Commercial - C

123.09 0.00 -123.09 1,488.16 791.31696.85 943.08 157.80 % 83.91 %40030 - Water Sales - Fire Protection-C

173.96 173.13 -0.83 2,115.84 107.552,008.29 2,565.10 82.49 % 4.19 %40060 - Water Sales - Multiple Res - C

17,080.19 21,617.78 4,537.59 216,304.77 35,098.75181,206.02 249,955.56 86.54 % 14.04 %40070 - Water Sales - School - C

3,498.15 1,720.32 -1,777.83 41,690.88 21,059.4620,631.42 34,398.02 121.20 % 61.22 %40090 - Water Sales - Construction - C

0.00 0.00 0.00 5,226.20 5,226.200.00 0.00 0.00 % 0.00 %40095 - Water Sales - Construction Non Potable- C

Total 40 - Water Consumption 187,595.17 197,390.92 9,795.75 2,341,977.02 275,080.212,066,896.81 2,797,131.02 83.73 % 9.83 %

41 - Water Meter Charges

169,141.26 170,144.64 1,003.38 1,697,193.37 7,251.761,689,941.61 2,028,358.04 83.67 % 0.36 %41010 - Water Sales - Residential - M

1,074.27 1,187.82 113.55 11,878.20 1,125.5910,752.61 12,980.31 91.51 % 8.67 %41020 - Water Sales - Commercial - M

164.78 189.00 24.22 378.00 -1,269.801,647.80 1,977.45 19.12 % -64.21 %41030 - Water Sales - Fire Protection-M

189.40 189.84 0.44 1,898.40 4.401,894.00 2,272.81 83.53 % 0.19 %41060 - Water Sales - Multiple Res - M

2,096.87 2,144.48 47.61 21,444.80 476.1020,968.70 25,172.53 85.19 % 1.89 %41070 - Water Sales - School - M

611.23 1,603.84 992.61 6,876.61 764.316,112.30 7,337.75 93.72 % 10.42 %41090 - Water Sales - Construction - M

Total 41 - Water Meter Charges 173,277.81 175,459.62 2,181.81 1,739,669.38 8,352.361,731,317.02 2,078,098.89 83.71 % 0.40 %

45 - Meter Installation/Fees/Connection

2,618.93 2,072.39 -546.54 58,696.35 32,507.0526,189.30 31,439.77 186.69 % 103.39 %45300 - Meter Installation

258.64 180.00 -78.64 2,985.00 398.602,586.40 3,105.00 96.14 % 12.84 %45400 - Permits & Inspections

11,497.48 6,656.00 -4,841.48 205,505.84 90,531.04114,974.80 138,025.00 148.89 % 65.59 %45500 - Connection Fee

Total 45 - Meter Installation/Fees/Connection 14,375.05 8,908.39 -5,466.66 267,187.19 123,436.69143,750.50 172,569.77 154.83 % 71.53 %

47 - Parks

2,055.69 1,765.00 -290.69 21,702.50 1,145.6020,556.90 24,678.20 87.94 % 4.64 %47600 - Park & Recreation Fee

Total 47 - Parks 2,055.69 1,765.00 -290.69 21,702.50 1,145.6020,556.90 24,678.20 87.94 % 4.64 %

48 - Other Income

10,127.17 30,196.38 20,069.21 235,608.95 134,337.25101,271.70 121,574.70 193.80 % 110.50 %48200 - Other Services Incomes

0.00 14,376.04 14,376.04 150,346.10 80,355.3169,990.79 139,981.58 107.40 % 57.40 %48500 - Solid Waste Income

0.00 90.00 90.00 90.00 90.000.00 0.00 0.00 % 0.00 %48600 - SW Income - Commercial

42

5/3/2018 11:23:35 AM Page 4 of 8


CURRENT


YEAR TO DATE

83.34%

3,659.84 4,588.00 928.16 44,988.50 8,390.1036,598.40 43,935.75 102.40 % 19.10 %48700 - Administrative Fees

Total 48 - Other Income 13,787.01 49,250.42 35,463.41 431,033.55 223,172.66207,860.89 305,492.03 141.09 % 73.05 %

Total Operational Revenue 391,090.73 432,774.35 41,683.62 4,801,569.64 631,187.524,170,382.12 5,377,969.91 89.28 % 11.74 %

Operational Expense

50 - Water

1,184.07 1,991.79 -807.72 8,506.78 -2,403.476,103.31 8,600.00 98.92 % -27.95 %50010 - MWA WM Admin. & Bio Fee

1,100.00 0.00 1,100.00 0.00 1,100.001,100.00 1,100.00 0.00 % 100.00 %50020 - MWA WM Make Up Water

Total 50 - Water 2,284.07 1,991.79 292.28 8,506.78 -1,303.477,203.31 9,700.00 87.70 % -13.44 %

51 - Salary & Benefits

114,123.00 108,145.68 5,977.32 1,053,366.90 87,863.101,141,230.00 1,370,025.09 76.89 % 6.41 %51110 - Salaries & Wages

7,058.50 2,731.29 4,327.21 51,034.57 19,550.4370,585.00 84,736.49 60.23 % 23.07 %51120 - Vacations

5,367.89 667.31 4,700.58 53,083.63 595.2753,678.90 64,440.94 82.38 % 0.92 %51130 - Holiday

5,855.89 11,610.82 -5,754.93 57,830.88 728.0258,558.90 70,299.22 82.26 % 1.04 %51140 - Sick Pay

4,551.80 3,017.76 1,534.04 45,155.58 362.4245,518.00 54,643.91 82.64 % 0.66 %51150 - Misc Earn

8,652.58 11,441.49 -2,788.91 88,741.33 -2,215.5386,525.80 103,873.46 85.43 % -2.13 %51170 - Overtime

0.00 0.00 0.00 -2,617.83 2,617.830.00 0.00 0.00 % 0.00 %51190 - Contra Wages (towards projects)

3,414.87 2,345.71 1,069.16 33,769.08 379.6234,148.70 40,995.67 82.37 % 0.93 %51210 - Payroll Taxes

3,392.44 2,471.41 921.03 28,363.18 5,561.2233,924.40 40,725.81 69.64 % 13.66 %51220 - Worker's Compensation

24,725.46 22,745.90 1,979.56 225,419.58 21,835.02247,254.60 296,825.10 75.94 % 7.36 %51230 - Employee Group Insurance

17,786.98 14,618.41 3,168.57 152,408.31 25,461.49177,869.80 213,530.21 71.38 % 11.92 %51240 - Retirement

0.00 -5.51 5.51 -569.31 569.310.00 0.00 0.00 % 0.00 %51290 - Contra Benes (towards projects)

Total 51 - Salary & Benefits 194,929.41 179,790.27 15,139.14 1,785,985.90 163,308.201,949,294.10 2,340,095.90 76.32 % 6.98 %

52 - Board

2,611.45 2,970.00 -358.55 28,600.00 -2,485.5026,114.50 31,350.00 91.23 % -7.93 %52110 - Board Director's Fee

15.75 0.00 15.75 47.60 109.90157.50 189.30 25.15 % 58.06 %52210 - Board Exp - Auto Expense

91.01 51.23 39.78 723.27 186.83910.10 1,092.64 66.19 % 17.10 %52211 - Board - Auto Expense/Brandon

115.87 208.74 -92.87 897.33 261.371,158.70 1,391.08 64.51 % 18.79 %52214 - Board - Auto Expense/Morrissette

0.00 0.00 0.00 460.10 -460.100.00 0.00 0.00 % 0.00 %52215 - Board - Auto Expense/Roberts

0.00 0.00 0.00 65.33 -65.330.00 0.00 0.00 % 0.00 %52216 - Board-Auto Expense/Pace

28.35 32.72 -4.37 695.96 -412.46283.50 340.37 204.47 % -121.18 %52217 - Board-Auto Expense/Whalen

243.67 0.00 243.67 3,634.76 -1,198.062,436.70 2,925.27 124.25 % -40.96 %52221 - Board - Meals,Travel Expenses/Brandon

368.10 1,880.45 -1,512.35 3,119.05 561.953,681.00 4,419.03 70.58 % 12.72 %52224 - Board - Meals,Travel Expenses/Morrissette

218.83 0.00 218.83 2,499.78 -311.482,188.30 2,627.01 95.16 % -11.86 %52225 - Board - Meals,Travel Expenses/Roberts

0.00 479.94 -479.94 1,213.85 -1,213.850.00 0.00 0.00 % 0.00 %52226 - Board-Meals,Travel Expenses/Pace

13.39 479.94 -466.55 1,059.18 -925.28133.90 160.78 658.78 % -575.49 %52227 - Board-Meals,Travel Expenses/Whalen

89.91 0.00 89.91 63.00 836.10899.10 1,079.45 5.84 % 77.46 %52231 - Board - Education,Training/Brandon

95.11 33.00 62.11 -215.00 1,166.10951.10 1,141.88 -18.83 % 102.12 %52234 - Board - Education,Training/Morrissette

0.00 0.00 0.00 830.00 -830.000.00 0.00 0.00 % 0.00 %52235 - Board - Education,Training/Roberts

6.97 0.00 6.97 28.00 41.7069.70 83.74 33.44 % 49.80 %52236 - Board-Education,Training/Pace

43

5/3/2018 11:23:35 AM Page 5 of 8


CURRENT


YEAR TO DATE

83.34%

3,179.28 3,171.41 7.87 31,241.71 551.0931,792.80 38,166.81 81.86 % 1.44 %52240 - Board Expense - Insurance

Total 52 - Board 7,077.69 9,307.43 -2,229.74 74,963.92 -4,187.0270,776.90 84,967.36 88.23 % -4.93 %

53 - Professional Fee

3,032.51 2,000.00 1,032.51 14,616.00 13,144.4927,760.49 30,861.08 47.36 % 42.59 %53110 - Auditing & Accounting Fees

3,136.50 5,706.25 -2,569.75 79,917.51 -48,552.5131,365.00 37,653.34 212.25 % -128.95 %53120 - Legal Services

24.99 0.00 24.99 0.00 249.90249.90 300.00 0.00 % 83.30 %53130 - Engineering

2,499.00 1,139.00 1,360.00 8,054.00 16,936.0024,990.00 30,000.00 26.85 % 56.45 %53140 - Laboratory Analysis

13,160.15 5,739.28 7,420.87 128,161.60 3,439.90131,601.50 157,985.16 81.12 % 2.18 %53150 - Outside Service

997.45 0.00 997.45 27,840.00 -17,865.509,974.50 11,974.50 232.49 % -149.20 %53160 - Permits & Fees

7,986.14 11,059.83 -3,073.69 72,700.84 7,160.5679,861.40 95,872.36 75.83 % 7.47 %53170 - Software Support

Total 53 - Professional Fee 30,836.74 25,644.36 5,192.38 331,289.95 -25,487.16305,802.79 364,646.44 90.85 % -6.99 %

54 - Service and Supplies

781.07 340.00 441.07 4,568.45 3,242.257,810.70 9,376.78 48.72 % 34.58 %54110 - Advertising

227.95 0.00 227.95 2,698.11 -418.612,279.50 2,736.50 98.60 % -15.30 %54140 - Auto Expense

612.25 650.00 -37.75 6,825.00 -702.506,122.50 7,350.00 92.86 % -9.56 %54170 - Auto Allowance

3,347.58 4,525.39 -1,177.81 39,227.85 -5,752.0533,475.80 40,187.06 97.61 % -14.31 %54200 - Credit Card Fee & Bank Charges

1,549.11 461.00 1,088.11 12,641.88 2,849.2215,491.10 18,597.06 67.98 % 15.32 %54230 - Dues & Subscriptions

3,698.24 3,047.77 650.47 17,876.77 19,105.6336,982.40 44,396.95 40.27 % 43.03 %54260 - Education & Training

620.16 185.50 434.66 1,284.50 4,917.106,201.60 7,445.03 17.25 % 66.05 %54290 - Employment Expense

455.28 2,269.79 -1,814.51 10,762.55 -6,209.754,552.80 5,465.63 196.91 % -113.61 %54300 - Equipment Rental / Lease

452.62 803.71 -351.09 4,609.71 -83.514,526.20 5,433.80 84.83 % -1.54 %54320 - General Maintenance

6,961.53 6,684.48 277.05 66,844.80 2,770.5069,615.30 83,571.97 79.98 % 3.32 %54350 - Insurance

1,422.85 1,685.04 -262.19 16,129.40 -1,900.9014,228.50 17,081.06 94.43 % -11.13 %54380 - Insurance - Vehicle

3,270.16 2,443.49 826.67 38,238.69 -5,537.0932,701.60 39,257.73 97.40 % -14.10 %54410 - Fuel Costs

596.91 31.18 565.73 4,476.03 1,493.075,969.10 7,166.01 62.46 % 20.84 %54440 - Meeting, Seminar & Supplies

2,234.86 1,611.73 623.13 27,097.19 -4,748.5922,348.60 26,829.20 101.00 % -17.70 %54470 - Travel Expense

5,781.80 2,366.50 3,415.30 61,603.14 -3,785.1457,818.00 69,409.88 88.75 % -5.45 %54500 - Operating Supplies

2,770.31 2,452.12 318.19 17,818.74 9,884.3627,703.10 33,257.27 53.58 % 29.72 %54530 - Office Supplies

30,091.49 2,827.74 27,263.75 291,814.50 9,100.40300,914.90 361,242.68 80.78 % 2.52 %54620 - Repair & Maintenance

1,639.34 211.76 1,427.58 4,327.46 12,065.9416,393.40 19,680.00 21.99 % 61.31 %54650 - Small Tools

910.60 150.00 760.60 8,065.79 1,040.219,106.00 10,931.71 73.78 % 9.52 %54680 - Uniforms

3,415.30 18,124.48 -14,709.18 49,355.74 -15,202.7434,153.00 41,000.00 120.38 % -37.08 %54710 - Vehicle Maintenance

82.77 0.00 82.77 998.07 -170.37827.70 993.69 100.44 % -17.15 %54740 - Easement Lease

626.43 0.00 626.43 325.00 5,939.306,264.30 7,520.23 4.32 % 78.98 %54770 - Computer & Equip Maintenance

7,571.27 8,382.26 -810.99 25,270.34 50,442.3675,712.70 90,891.86 27.80 % 55.50 %54800 - Programs (Wtr Conservation, Parks, etc)

1,699.29 2,591.01 -891.72 15,138.56 1,854.3416,992.90 20,399.72 74.21 % 9.09 %54801 - Senior Lunch Program

1,724.02 752.44 971.58 13,355.16 3,885.0417,240.20 20,696.61 64.53 % 18.77 %54802 - Farmer's Market

583.10 0.00 583.10 0.00 5,831.005,831.00 7,000.00 0.00 % 83.30 %54803 - Fall Festival

0.00 45.00 -45.00 286.20 -286.200.00 0.00 0.00 % 0.00 %54804 - Farmers Market MM Program

1,841.60 415.00 1,426.60 13,443.00 4,973.0018,416.00 22,108.17 60.81 % 22.49 %54830 - State & County Fees & Services

0.00 199.75 -199.75 199.75 -199.750.00 0.00 0.00 % 0.00 %54831 - SB County Fees & Services

44

5/3/2018 11:23:35 AM Page 6 of 8


CURRENT


YEAR TO DATE

83.34%

4,207.84 5,002.38 -794.54 36,185.90 5,892.5042,078.40 50,514.50 71.63 % 11.66 %54860 - Postage & Mailing

1,944.22 -1,348.90 3,293.12 5,431.43 14,010.7719,442.20 23,340.17 23.27 % 60.03 %54890 - Printing

824.49 0.00 824.49 1,500.00 6,744.908,244.90 9,897.99 15.15 % 68.14 %54920 - Public Relation

Total 54 - Service and Supplies 91,944.44 66,910.62 25,033.82 798,399.71 121,044.69919,444.40 1,103,779.26 72.33 % 10.97 %

58 - Utilities

2,490.76 1,816.49 674.27 20,286.19 4,621.4124,907.60 29,901.31 67.84 % 15.46 %58010 - Telephone

33,548.47 45,612.84 -12,064.37 599,871.16 -40,458.57559,412.59 645,311.98 92.96 % -6.27 %58110 - Utilities

-17,222.99 -2,677.19 -14,545.80 -312,832.05 140,602.15-172,229.90 -206,758.65 151.30 % -68.00 %58115 - Utilities - Solar Credits

931.76 1,104.83 -173.07 9,759.42 -441.829,317.60 11,185.61 87.25 % -3.95 %58210 - Utilities - Street Lights

Total 58 - Utilities 19,748.00 45,856.97 -26,108.97 317,084.72 104,323.17421,407.89 479,640.25 66.11 % 21.75 %

59 - Other Expenses-Depreciation/Amort/Other

333.20 -131.85 465.05 1,325.76 2,006.243,332.00 4,000.00 33.14 % 50.16 %59100 - Bad Debt

229.91 0.00 229.91 2,538.18 -239.082,299.10 2,760.07 91.96 % -8.66 %59110 - Property Taxes

119,268.54 169,850.70 -50,582.16 1,708,247.76 -515,562.361,192,685.40 1,431,795.46 119.31 % -36.01 %59120 - Depreciation & Amortization

34.27 0.00 34.27 -0.90 343.60342.70 411.41 -0.22 % 83.52 %59310 - Other Operating Expenses

Total 59 - Other Expenses-Depreciation/Amort/Other 119,865.92 169,718.85 -49,852.93 1,712,110.80 -513,451.601,198,659.20 1,438,966.94 118.98 % -35.68 %

Total Operational Expense 466,686.27 499,220.29 -32,534.02 5,028,341.78 -155,753.194,872,588.59 5,821,796.15 86.37 % -2.68 %

Net Operational Income -75,595.54 -66,445.94 9,149.60 -226,772.14 475,434.33-702,206.47 -443,826.24 51.09 % -107.12 %

Non-Operational

Non-Operational Revenue


71 - Property Tax Revenue - Current

0.00 387,572.20 387,572.20 975,621.97 529,832.22445,789.75 891,579.51 109.43 % 59.43 %71110 - Property Taxes - Curr Sec

0.00 -373.71 -373.71 36,098.84 16,474.9319,623.91 39,247.82 91.98 % 41.98 %71120 - Property Taxes - Curr Unsec

0.00 5,227.21 5,227.21 12,268.35 7,549.274,719.08 9,438.16 129.99 % 79.99 %71130 - Property Taxes - Curr Supplimen

0.00 0.00 0.00 19,526.89 1,964.2617,562.63 35,125.27 55.59 % 5.59 %71140 - Property Taxes - Curr Unitary

0.00 -1,933.56 -1,933.56 7,507.94 2,788.864,719.08 9,438.16 79.55 % 29.55 %71150 - Property Taxes - Curr Other

Total 71 - Property Tax Revenue - Current 0.00 390,492.14 390,492.14 1,051,023.99 558,609.54492,414.45 984,828.92 106.72 % 56.72 %

72 - Property Tax Revenue - Prior Years

0.00 1,921.07 1,921.07 15,535.60 5,644.809,890.80 19,781.60 78.54 % 28.54 %72110 - Property Taxes - Prior Sec

0.00 22.57 22.57 247.84 -219.18467.02 934.04 26.53 % -23.47 %72120 - Property Taxes - Prior Unsec

0.00 390.57 390.57 5,760.33 2,522.203,238.13 6,476.27 88.95 % 38.95 %72130 - Property Taxes - Prior Supplimn

0.00 0.00 0.00 -11,695.32 -11,695.320.00 0.00 0.00 % 0.00 %72140 - Property Taxes - Prior Unitary

0.00 2,940.83 2,940.83 4,098.01 3,721.30376.71 753.42 543.92 % 493.92 %72150 - Property Taxes - Prior Other

Total 72 - Property Tax Revenue - Prior Years 0.00 5,275.04 5,275.04 13,946.46 -26.2013,972.66 27,945.33 49.91 % -0.09 %

73 - Property Tax Revenue - Other

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 % 0.00 %71500 - Property Tax Revenue

0.00 0.00 0.00 5,165.78 1,090.574,075.21 8,150.42 63.38 % 13.38 %73160 - Property Taxes - Homeowner

45

5/3/2018 11:23:35 AM Page 7 of 8


CURRENT


YEAR TO DATE

83.34%

1,959.69 7,673.89 5,714.20 23,075.03 7,481.2915,593.74 24,524.69 94.09 % 30.51 %73170 - Tax Penalties & Others

Total 73 - Property Tax Revenue - Other 1,959.69 7,673.89 5,714.20 28,240.81 8,571.8619,668.95 32,675.11 86.43 % 26.23 %

74 - Special Assessments

0.00 0.00 0.00 297,616.46 -3,582.80301,199.26 300,000.00 99.21 % -1.19 %74110 - Special Assessments

Total 74 - Special Assessments 0.00 0.00 0.00 297,616.46 -3,582.80301,199.26 300,000.00 99.21 % -1.19 %

Total 70 - Property Tax Revenue 1,959.69 403,441.07 401,481.38 1,390,827.72 563,572.40827,255.32 1,345,449.36 103.37 % 41.89 %

80 - Other Revenue

86 - Penalty & Other Fees

5,713.96 6,725.95 1,011.99 89,553.18 32,413.5857,139.60 68,595.04 130.55 % 47.25 %86120 - Penalties & Other Fees

0.00 0.00 0.00 -48.70 -48.700.00 0.00 0.00 % 0.00 %86200 - Penality - Drought

Total 86 - Penalty & Other Fees 5,713.96 6,725.95 1,011.99 89,504.48 32,364.8857,139.60 68,595.04 130.48 % 47.18 %

88 - Other

3,677.95 34,954.26 31,276.31 86,294.59 49,403.5636,891.03 44,376.33 194.46 % 111.33 %88110 - Other Income - Interest

2,249.07 367.15 -1,881.92 2,592.53 -19,898.1722,490.70 26,999.69 9.60 % -73.70 %88120 - Other Income - Water Other

138.39 166.09 27.70 1,630.09 246.191,383.90 1,661.40 98.12 % 14.82 %88125 - Other Income - Senior Lunch Program

1,834.27 935.91 -898.36 9,340.34 -9,002.3618,342.70 22,020.12 42.42 % -40.88 %88126 - Other Income - Farmer's Market

393.55 0.00 -393.55 0.00 -3,935.503,935.50 4,724.57 0.00 % -83.30 %88127 - Other Income - Fall Festival

293.69 203.46 -90.23 2,850.36 -86.542,936.90 3,525.75 80.84 % -2.45 %88128 - Other Income - Farmers Mkt MM

0.00 1,335.00 1,335.00 13,607.40 13,607.400.00 0.00 0.00 % 0.00 %88150 - Other Income

3,498.60 4,289.60 791.00 36,629.60 1,643.6034,986.00 42,000.00 87.21 % 3.91 %88170 - Other Income

66,154.07 66,686.34 532.27 665,390.68 3,849.98661,540.70 794,166.53 83.78 % 0.48 %88300 - Other Income - Chromium 6 Surcharge

Total 88 - Other 78,239.59 108,937.81 30,698.22 818,335.59 35,828.16782,507.43 939,474.39 87.11 % 3.81 %

89 - Other Revenue

0.00 0.00 0.00 6,250.00 6,250.000.00 0.00 0.00 % 0.00 %89110 - Gain / Loss on Sales of Assets

Total 89 - Other Revenue 0.00 0.00 0.00 6,250.00 6,250.000.00 0.00 0.00 % 0.00 %

Total 80 - Other Revenue 83,953.55 115,663.76 31,710.21 914,090.07 74,443.04839,647.03 1,008,069.43 90.68 % 7.38 %

Total Non-Operational Revenue 85,913.24 519,104.83 433,191.59 2,304,917.79 638,015.441,666,902.35 2,353,518.79 97.93 % 27.11 %

Non-Operational Expense

90 - Other Expense

91 - Interest Expense

0.00 0.00 0.00 226,244.01 1,015.48227,259.49 384,798.80 58.80 % 0.26 %91010 - Interest Expense

Total 91 - Interest Expense 0.00 0.00 0.00 226,244.01 1,015.48227,259.49 384,798.80 58.80 % 0.26 %

92 - Loan Expense

0.00 0.00 0.00 26,913.42 0.0026,913.42 26,913.42 100.00 % 0.00 %92010 - Loan Administrator Fee

Total 92 - Loan Expense 0.00 0.00 0.00 26,913.42 0.0026,913.42 26,913.42 100.00 % 0.00 %

46

5/3/2018 11:23:35 AM Page 8 of 8


CURRENT


YEAR TO DATE

83.34%

93 - Other Expense - Tax Processing

187.53 996.08 -808.55 2,667.20 -791.901,875.30 2,251.34 118.47 % -35.17 %93010 - Tax Deduction

Total 93 - Other Expense - Tax Processing 187.53 996.08 -808.55 2,667.20 -791.901,875.30 2,251.34 118.47 % -35.17 %

94 - Other Expense - CIP

66,154.07 0.00 66,154.07 0.00 661,540.70661,540.70 794,166.53 0.00 % 83.30 %94010 - Chromium 6 Mitigation

Total 94 - Other Expense - CIP 66,154.07 0.00 66,154.07 0.00 661,540.70661,540.70 794,166.53 0.00 % 83.30 %

95 - Fair Market Value

0.00 0.00 0.00 -9,307.80 17,229.447,921.64 7,921.64 -117.50 % 217.50 %95010 - Net Incr/Decr in Fair Value

Total 95 - Fair Market Value 0.00 0.00 0.00 -9,307.80 17,229.447,921.64 7,921.64 -117.50 % 217.50 %

99 - Other

0.00 0.00 0.00 201,600.00 -201,600.000.00 0.00 0.00 % 0.00 %99020 - Transfer In/Out Enterprise

0.00 0.00 0.00 -201,600.00 201,600.000.00 0.00 0.00 % 0.00 %99030 - Transfer In/Out Government

Total 99 - Other 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 % 0.00 %

Total 90 - Other Expense -66,341.60 -996.08 65,345.52 -246,516.83 678,993.72-925,510.55 -1,216,051.73 20.27 % -55.84 %

Total Non-Operational Expense 66,341.60 996.08 65,345.52 246,516.83 678,993.72925,510.55 1,216,051.73 20.27 % 55.84 %

Net Non-Operational Income 19,571.64 518,108.75 498,537.11 2,058,400.96 1,317,009.16741,391.80 1,137,467.06 180.96 % 115.78 %

Net Income -56,023.90 451,662.81 507,686.71 1,831,628.82 1,792,443.4939,185.33 693,640.82 264.06 % 258.41 %

47

5/3/2018 11:26:42 AM Page 1 of 6

Statement of Cash Flows - Phelan Pinon HillsPhelan Pinon Hills Community Services District 07/03/2017 - 04/30/2018

01 - ENTERPRISE FUND

Cash Flows From Operating Activities

5,783,300.62Total Revenue

4,945,839.37Total Expense

837,461.25Net Income

Adjustments to Net Income

Depr Amort Exp Accts - Depreciation & Amortization Expense Accounts 1,604,851.37

Net Income After Adjustments 2,442,312.62

Adjustments to reconcile Net Income to net cashprovided by Operating Activities

12010 - Accounts Receivable - Water -151,464.02

12150 - A/R - Accrual 127,932.12

12610 - Delinquent Accounts to Tax Roll 9,521.99

12620 - Delinquent Accounts to Tax Roll-UD60 -564.57

12630 - Water Availability - WC13 8,610.28

12640 - Water Availability - UD60 -197.75

13010 - Inventory - Water Field Parts 60,809.61

14100 - Prepaid Expense -73,118.57

14120 - Prepaid - Workers Comp -27,406.89

14130 - Prepaid Benefit -13,031.78

21100 - Accounts Payable - Trade 412,890.04

21150 - Accounts Payable - Unclaimed 221.80

22140 - Accrued Payable 129,742.60

22210 - Deferred Revenue -2,104.88

23330 - Customer Deposit - Maint. Bond -2,392.95

24510 - Payroll Tax Payable -10,141.02

24520 - Garnishment Payable -46.15

24530 - Retirement W/H Payable -7,991.70

24540 - Workers Comp Payable 1,265.47

24560 - Retirement 457 W/H Payable -110.27

24580 - Supplemental Ins Payable -526.22

Net cash provided by Operating Activities 1,980,415.48

Cash Flows From Investing Activities

15230 - Bldg & Facilities -10,486.00

16730 - Trucks -8,193.43

17000 - CIP -326,155.60

Net cash provided by Investing Activities -344,835.03

Cash Flows From Financing Activities

29710 - Loan Payable - CIEDB -114,133.25

29720 - CIEDB Loan 2012 -193,367.63

29730 - City National Bank Loan 2014 -184,929.03

29740 - Loan Payable Cal Trans -18,577.77

Net cash provided by Financing Activities -511,007.68

Net Change in Cash 1,124,572.77

Beginning Cash Balance 6,634,036.31

7,758,609.08Ending Cash Balance

48

Statement of Cash Flows - Phelan Pinon Hills 07/03/2017 - 04/30/2018

5/3/2018 11:26:42 AM Page 2 of 6

02 - GOVERNMENT FUND


11,230.68Total Revenue

0.00Total Expense

11,230.68Net Income


21100 - Accounts Payable - Trade 16,200.39

24530 - Retirement W/H Payable 5.86

Net cash provided by Operating Activities -4,975.57

Net Change in Cash -4,975.57

Beginning Cash Balance 4,975.57

0.00Ending Cash Balance

49


5/3/2018 11:26:42 AM Page 3 of 6

20 - GOV'T GENERAL FUND



57,594.07Total Expense

23,162.72Net Income


Depr Amort Exp Accts - Depreciation & Amortization Expense Accounts 43,800.91

Net Income After Adjustments 66,963.63


24530 - Retirement W/H Payable -5.86

Net cash provided by Operating Activities 66,969.49

Net Change in Cash 66,969.49


455,181.11Ending Cash Balance

50


5/3/2018 11:26:42 AM Page 4 of 6

22 - PARKS & RECREATION




-278,535.16Net Income


Depr Amort Exp Accts - Depreciation & Amortization Expense Accounts 59,595.48

Net Income After Adjustments -218,939.68


12200 - Accounts Receivable - Gov't -877.50

21100 - Accounts Payable - Trade 776.08

22210 - Deferred Revenue 90.00


24560 - Retirement 457 W/H Payable -4.73

Net cash provided by Operating Activities -218,088.16

Cash Flows From Investing Activities

15120 - Land - Parks (Phelan) -126,678.59

Net cash provided by Investing Activities -126,678.59


Beginning Cash Balance 4,174,499.30

3,829,732.55Ending Cash Balance

51


5/3/2018 11:26:42 AM Page 5 of 6

23 - STREET LIGHTING



-9,759.42Net Income



-6,337.42Ending Cash Balance

52


5/3/2018 11:26:42 AM Page 6 of 6

25 - SOLID WASTE




119,136.38Net Income



Net cash provided by Operating Activities 119,140.66

Net Change in Cash 119,140.66


149,936.42Ending Cash Balance

53

4/30/2018 11:34:27 PM Page 1 of 1

Month End Aging Report - Totals OnlyPhelan Pinon Hills Community Services District Revenue Code Summary

Current Amount + 1 Month + 3 Months + 4 Months Balance+2 MonthsRevenue Code - Description

1,627.11 242.88 116.89 96.08 0.00 2,082.96500 - Payment Agreement Contract

0.00 -146.80 0.00 0.00 0.00 -146.80500 LIEN - Payment Agreement Contract LIEN

9,410.00 2,826.57 363.72 360.35 843.21 13,803.85600 - Misc Charges - Water

0.00 -55.00 0.32 103.20 346.49 395.01600 LIEN - Misc Charges - Water LIEN

2,104.88 0.00 0.00 0.00 0.00 2,104.88995 - Amp

-526.53 -51,652.74 -1,769.20 -4.45 -117.06 -54,069.98996 - Utility Unapplied Credits

172,889.32 15,999.23 395.00 255.11 937.84 190,476.50C-001 - Consumption - Residential

0.00 50.07 53.86 17.50 593.01 714.44C-001 LIEN - Consumption - Residential LIEN

964.08 58.03 1.00 0.00 0.00 1,023.11C-002 - Consumption - Commercial

173.13 50.20 0.00 0.00 0.00 223.33C-007 - Consumption - Multiple Res

21,617.78 0.00 0.00 0.00 0.00 21,617.78C-009 - Consumption - School

1,619.52 0.00 0.00 0.00 44.71 1,664.23C-011 - Consumption - Construction

0.00 95.98 90.00 60.00 120.00 365.98C-100 - Cutoff

0.00 0.00 0.00 0.00 76.99 76.99C-DS-001 - Consumption- Residential Drought Surcharge

66,589.59 7,587.09 1,247.65 1,131.10 6,681.19 83,236.62CHROM 6-001 - Chromium 6 Surcharge

94.00 0.20 0.00 0.00 0.00 94.20CONVENIENCE FEE - CONVENIENCE FEE CREDIT CARD

0.00 0.00 0.00 0.00 10.49 10.49CS - Clean and Show

0.00 0.00 390.00 190.00 8,350.00 8,930.00LIEN CHARGE - Lien Filing Charge

169,880.98 19,924.73 3,197.99 2,833.24 15,661.84 211,498.78M-001 - Meter Charge - Residential

0.00 758.62 1,301.36 1,597.56 1,704.27 5,361.81M-001 LIEN - Meter Chrge - Residential LIEN

1,187.82 181.23 3.67 0.00 0.00 1,372.72M-002 - Meter Charge - Commercial

189.00 0.00 0.00 0.00 0.00 189.00M-003 - Meter Charge - Fire

189.84 27.46 0.00 0.00 0.00 217.30M-007 - Meter Charge - Multiple Res

2,144.48 0.00 0.00 0.00 0.00 2,144.48M-009 - Meter Charge - School

301.09 14.69 0.00 0.00 -0.32 315.46M-011 - Meter Charges - Construction

0.00 0.00 0.00 181.30 0.00 181.30M-015 - MISC MAN HOURS CUSTOMER SERVICE/METER

0.00 82.50 0.00 135.00 0.00 217.50M-016 - MISC VEHICLE CHARGE CUSTOMER SERVICE/METER

0.00 202.55 0.00 350.00 0.00 552.55M-017 - MISC PARTS USED CUSTOMER SERVICE/METER

0.00 5,054.05 877.65 772.54 4,131.44 10,835.68P-001 - Penalty

0.00 27.88 98.63 59.96 195.27 381.74P-001 LIEN - Penalty LIEN

30.00 -59.51 0.00 0.00 0.00 -29.51P-002 - Penalty-Adjustment

0.00 378.69 220.00 250.00 -115.00 733.69P-003 - Miscellaneous Charges

0.00 0.00 50.00 50.00 0.00 100.00P-003 LIEN - Miscellaneous Charges LIEN

0.00 0.69 0.69 0.69 21.59 23.66PEN- DR- 004 - Penalty- Drought

0.00 7.15 4.45 0.19 12.63 24.42W-001 - CREDIT BALANCE WRITEOFF

0.00 8.26 -459.69 -2.45 -719.06 -1,172.94W-002 - BAD DEBT WRITE OFF

450,486.09 1,664.70 6,183.99 8,436.92 38,779.53 505,551.23Revenue Totals:

54

Phelan Pinon HillsCommunity Services District

Projects

Number Name Status Project Description

C0002 ADMINISTRATIVE PROPERTY ACTIVE Future Administrative Building

C0006 ADJUDICATION/ WATER RIGHTS ACTIVE Adjudication of Water Rights

C0009 GIS/MAPPING ACTIVE GIS/Mapping

C0035 COMPUTER EQUIPMENT ACTIVE Computer Equipment

C0042 WATER QUALITY STUDY ACTIVE Chromium 6

C0048 Mobile Service Order Application Development ACTIVE Mobile Service Order Application Development

C0052 Chromium-6 Mitigation Project ACTIVE Engineering Design

C0053 Snowline USD Connection ACTIVE Connection of 80 acre Parcel

C0001 MODULAR BUILDING COMPLETE Modular Building

C0003 ERM COMPUTER SYSTEM COMPLETE Tyler Computer System

C0004 WELL #11 COMPLETE Well #11

C0005 SCADA UPGRADE COMPLETE SCADA System Upgrade

C0007 MASTER PLAN COMPLETE Water Master Plan

C0008 BOOSTER PUMPS COMPLETE Booster Pumps

C0010 TANK REHAB COMPLETE Tank Rehabilition

C0011 EMERGENCY POWER PLUGS COMPLETE Emergency Power Plugs

C0012 EMERGENCY BY-PASS PRVs COMPLETE Emergency By-Pass PRVs

C0013 WELL #6B REHAB COMPLETE Well #6B Rehab

C0014 WELL #6A REHAB COMPLETE Well #6A Rehab

C0015 PRV AND PUMP COMPLETE PRV and Pump


C0017 LEVEL CONTROL VALVES COMPLETE Level Control Valves

C0018 PINON HILLS PARK COMPLETE Pinon Hills Park


C0020 WELL #2A COMPLETE Well #2A

C0021 WELL 9B REHAB COMPLETE Well 9B Rehab

C0022 NEW WELLS COMPLETE New Wells

C0023 5B BOOSTER C COMPLETE 5B Booster C

C0024 CIP - PARKS DEVELOPMENT COMPLETE CIP - Parks Development

C0025 SOLAR PROJECT ACTIVE Solar Project

C0026 SMITHSON SPRINGS RENOVATION ACTIVE Smithson Springs Renovation

C0027 WELL #5 REHAB COMPLETE Well #5 Rehab

C0028 VALVE MAINTENANCE TRAILER COMPLETE Valve Maintenance Trailer

C0029 LED SIGN COMPLETE C0029 LED SIGN

C0030 WATER RIGHTS ACQUISITION PROJECT COMPLETE Water Rights Acquisition Project

C0031 DAIRY FACILITIES COMPLETE Dairy Facilities

C0032 COMPUTER EQUIPMENT COMPLETE Computer Equipment

C0033 PHELAN PARK SHELTER PROJECT COMPLETE Phelan Park Shelter Project

C0034 EXTERIOR TANK REHAB COMPLETE Exterior Tank Rehab

C0036 HWY 138 (PPHCSD) PIPELINE RELOCATION COMPLETE Hwy 138 (PPHCSD) Pipeline Relocation Project

C0037 DAIRY WELLS COMPLETE Dairy Wells

C0038 EXTERIOR TANK REHAB COMPLETE Exterior Tank Rehab

C0039 DAIRY ANNEXATION ACTIVE Dairy Annexation

C0040 DAIRY WELLS CONNECTION ACTIVE Chromium 6

C0041 HWY 138-CALTRANS COMPLETE Hwy 138-Caltrans

C0043 PARKING LOT REPAIR/REPAVE-PINON HILLS PARK COMPLETE Parking Lot Repair/Repave-Pinon Hills Park

C0044 WHITE RD WATER RELOCATION COMPLETE White Road Water Relocation

C0045 Duncan Rd Water Serv Relocation COMPLETE Duncan Road Water Service Relocation

C0046 Oasis Yard 10x30 Modular Office COMPLETE Oasis Yard 10x30 Modular Office

C0047 URBAN WATER MANAGEMENT PLAN 2016 ACTIVE URBAN WATER MANAGEMENT PLAN 2016

55

of 385/3/2018 11:48:50 AM

Project Activity ReportPhelan Pinon Hills Community Services District By Project Number

Report Dates: 03/01/2008 - 04/30/2018

C0002 ADMINISTRATIVE PROPERTY Adminstration Construction in Progress Active

Project Number Project Name Group Type Status

Expenses

Account NameAccount Key Category Total Activity

36,108.95C0002 ARCHITECT C0002 ARCHITECT OUTSIDE SERVICES - OUTSIDE SERVICES

ActivityDescriptionPost DateGL Account Number GL Account Name Vendor Name Item Number

1,350.00Biological Report/APN: 3066-261-10CIP Enterprise Funds 11/01/201201-0-0-17000 2012-85-1Randall C. Arnold Jr

151.95Historical Record Search/APN: 3066-261-10CIP Enterprise Funds 11/01/201201-0-0-17000 12-10-25-03Archaeological Information Center

400.00Preliminary Title Report/APN: 3066-261-10CIP Enterprise Funds 11/13/201201-0-0-17000 140-1420840-32 1Orange Coast Title Company

9,700.00Architectural Services for Master Plan Site-AdminCIP Enterprise Funds 12/14/201201-0-0-17000 3467Steeno Design Studio, Inc

14,550.00Architectural Services for Master Plan Site-AdminCIP Enterprise Funds 03/07/201301-0-0-17000 3467-3Steeno Design Studio, Inc

573.00Architectural Services for Master Plan Site-AdminCIP Enterprise Funds 03/12/201301-0-0-17000 3560Steeno Design Studio, Inc

-316.00Deposit/Refund from Steeno re: Admin BldgCIP Enterprise Funds 01/27/201401-0-0-17000

9,700.00Future Admin Bulding - architectural servicesCIP Enterprise Funds 06/30/201701-0-0-17000 20170630Steeno Design Studio, Inc

36,108.958/2010 - 6/2018 Total:

93.34C0002 BUILD C0002 MODULAR BUILDING BUILD - Buildings


131,761.59CIP-AdminCIP Enterprise Funds 06/30/201101-0-0-17000

-131,761.59Reclassify CIP-Modular BuidingCIP Enterprise Funds 06/30/201201-0-0-17000

93.34Traffic Engineering Report/Admin PropertyCIP Enterprise Funds 03/12/201301-0-0-17000 2810057Hall & Foreman Inc

93.348/2010 - 6/2018 Total:

38,241.88C0002 COUNTY FEES C0002 COUNTY FEES FEES - Fees/License


565.00MUP Application Review Fee/SB County Public HealthCIP Enterprise Funds 02/11/201301-0-0-17000 3552Steeno Design Studio, Inc

-1,993.00Clerk of the Board of Supervisors ReversalCIP Enterprise Funds 02/14/201301-0-0-17000 20130214AClerk of the Board of Supervisors

-50.00Clerk of the Board of Supervisors ReversalCIP Enterprise Funds 02/14/201301-0-0-17000 20130214BClerk of the Board of Supervisors

-535.00County of San Bernardino Fire Department ReversalCIP Enterprise Funds 02/14/201301-0-0-17000 20130214County of San Bernardino Fire De…

50.00DEHS Document Handling Fee/APN: 3066-261-10CIP Enterprise Funds 02/14/201301-0-0-17000 20130214BClerk of the Board of Supervisors

1,993.00DEHS Negative Declaration Fee/APN: 3066-261-10CIP Enterprise Funds 02/14/201301-0-0-17000 20130214AClerk of the Board of Supervisors

4,470.00MUP Application Deposit-APN: 3066-261-10CIP Enterprise Funds 02/14/201301-0-0-17000 20130214County of San Bernardino Planning…

520.00MUP Review Deposit/APN: 3066-261-10CIP Enterprise Funds 02/14/201301-0-0-17000 20130214BCounty of San Bernardino

535.00MUP Review Fee/APN: 3066-261-10CIP Enterprise Funds 02/14/201301-0-0-17000 20130214County of San Bernardino Fire De…

3,400.00Traffic Study Review Deposit/APN: 3066-261-10CIP Enterprise Funds 02/14/201301-0-0-17000 20130214CCounty of San Bernardino

2,500.00WQMP Review Fee/APN: 3066-261-10CIP Enterprise Funds 02/14/201301-0-0-17000 20130214ACounty of San Bernardino

1,997.00Plan Submittal for APN: 3066-261-10CIP Enterprise Funds 06/26/201301-0-0-17000 F201300396San Bernardino County Fire Depar…

5,000.00Future Admin Building - SBC DepositCIP Enterprise Funds 09/04/201501-0-0-17000 20150902County of San Bernardino Planning…

56

Report Dates: 03/01/2008 - 04/30/2018Project Activity Report

Page 2 of 385/3/2018 11:48:50 AM


101.00Prop Admin - County Fire FeeCIP Enterprise Funds 06/30/201601-0-0-17000 20160630Steeno Design Studio, Inc

14,466.25Future Admin Building - County feesCIP Enterprise Funds 01/03/201701-0-0-17000 1506160County of San Bernardino

500.00Future Admin Bldg. - Plan Check FeeCIP Enterprise Funds 01/09/201701-0-0-17000 4056Steeno Design Studio, Inc

208.50Record of Survey - Additional FeeCIP Enterprise Funds 03/21/201701-0-0-17000 20170321San Bernardino County Surveyor

50.00Future Admin Bldg Processing FeeCIP Enterprise Funds 05/02/201701-0-0-17000 20170502San Bernardino County Clerk

4,464.13Future Admin Building - County FeesCIP Enterprise Funds 08/15/201701-0-0-17000 1508336County of San Bernardino

38,241.888/2010 - 6/2018 Total:

0.00C0002 FURNITURE C0002 FURNITURE FURNITURE - Furniture


1,428.59Guest ChairsCIP Enterprise Funds 06/14/201101-0-0-17000 a077000000EkueeAABDesert Community Bank

-1,428.59Reclassify CIP ProjectCIP Enterprise Funds 02/15/201201-0-0-17000

-1,428.59Reclassify CIP ProjectsCIP Enterprise Funds 02/15/201201-0-0-17000

1,428.59Reclassify CIP ProjectsCIP Enterprise Funds 02/15/201201-0-0-17000

0.008/2010 - 6/2018 Total:

32,889.26C0002 IMPROVE C0002 IMPROVEMENTS OUTSIDE SERVICES - OUTSIDE SERVICES


1,515.00Co of San Bernardino-Fees for Lot MergerCIP Enterprise Funds 03/10/201101-0-0-17000

795.00Resize Cabinet/Locks on DrawersCIP Enterprise Funds 05/18/201101-0-0-17000 427Casework Plus Inc

2,300.00Lot Merger for Future District OfficeCIP Enterprise Funds 06/29/201101-0-0-17000 1905TRLS Engineering, Inc

644.26Disposal Fee for Clean Up on Future Admin SiteCIP Enterprise Funds 02/14/201201-0-0-17000 0384025CR&R Incorporated

-795.00Reclassify CIP ProjectCIP Enterprise Funds 02/15/201201-0-0-17000

-795.00Reclassify CIP ProjectsCIP Enterprise Funds 02/15/201201-0-0-17000

795.00Reclassify CIP ProjectsCIP Enterprise Funds 02/15/201201-0-0-17000

14,550.00Start of Work on Admin Bldg - 30% - BA 06/20/12CIP Enterprise Funds 07/09/201201-0-0-17000 3467-1Steeno Design Studio, Inc

8,840.00Engineering Services for Future Admin BldgCIP Enterprise Funds 03/15/201301-0-0-17000 2145TRLS Engineering, Inc

5,040.00Engineering-Future Admin-Drainage StudyCIP Enterprise Funds 03/15/201301-0-0-17000 2150TRLS Engineering, Inc

32,889.268/2010 - 6/2018 Total:

36,597.95C0002 OUTSIDE SVCS C0002 OUTSIDE SVCS OUTSIDE SERVICES - OUTSIDE SERVICES


344.00Acoustic Study for Future Admin Site/RetainerCIP Enterprise Funds 11/29/201201-0-0-17000 12112prpPaul A. Penardi

3,400.00Traffic Study Review/ APN: 3066-261-10CIP Enterprise Funds 12/20/201201-0-0-17000 3066-261-10County of San Bernardino

1,650.00Traffic Engineering Report/Admin PropertyCIP Enterprise Funds 01/15/201301-0-0-17000 2809633Hall & Foreman Inc


516.00Acoustical Analysis/Admin PropertyCIP Enterprise Funds 03/13/201301-0-0-17000 12112APaul A. Penardi


14,178.00Future Administration Building Geotechnical StudyCIP Enterprise Funds 11/13/201301-0-0-17000 2217TRLS Engineering, Inc

2,492.88Future Administration Building County feesCIP Enterprise Funds 01/20/201501-0-0-17000 P201300092-1County of San Bernardino Planning…

2,000.00Proposed Admin Building - modified WQMPCIP Enterprise Funds 03/08/201601-0-0-17000 138ALR Engineering & Testing

2,216.25Future Admin Building - Fish and Wildlife FeeCIP Enterprise Funds 05/02/201701-0-0-17000 20170502California Department of Fish and…

57


Page 3 of 385/3/2018 11:48:50 AM


4,680.00Future Admin Building - Record of SurveyCIP Enterprise Funds 09/07/201701-0-0-17000 2702TRLS Engineering, Inc

36,597.958/2010 - 6/2018 Total:

Total Expenses: 143,931.38

143,931.38C0002 Total:

C0009 GIS/MAPPING Water Distribution Construction in Progress Active


Expenses


0.00C0009 ENGINEERING C0009 ENGINEERING FOR GIS/MAPPING ENGINEERING - ENGINEERING


-1,540.00Correction of Posting Date/J Glick Inv #102CIP Enterprise Funds 03/25/201201-0-0-17000

1,540.00PAY: 03/11/13-03/22/13 98 HOURS @ $35.00CIP Enterprise Funds 03/25/201201-0-0-17000 102Joseph Anthony Glick

752.50Pay: 02/11/13-02/24/13 97.5 hrs @ $35CIP Enterprise Funds 02/25/201301-0-0-17000 100Joseph Anthony Glick

2,555.00Pay: 02/25/13-03/10/13 86.5 hrs @ $35CIP Enterprise Funds 03/11/201301-0-0-17000 101Joseph Anthony Glick

1,540.00Correction of Posting Date/J Glick Inv #102CIP Enterprise Funds 03/25/201301-0-0-17000

2,275.00Pay: 03/25/13-04/05/13CIP Enterprise Funds 04/08/201301-0-0-17000 103Joseph Anthony Glick


297.50Pay: 04/22/13-05/05/13 31.5 Hrs @ $35CIP Enterprise Funds 05/06/201301-0-0-17000 105Joseph Anthony Glick

910.00Pay: 05/06/13-05/19/13 100 hrs @ $35CIP Enterprise Funds 05/21/201301-0-0-17000 106Joseph Anthony Glick

1,976.00Pay: 05/20/13-06/02/13 109 hrs @ $35CIP Enterprise Funds 06/04/201301-0-0-17000 107Joseph Anthony Glick





1,286.25Pay: 07/29-08/11/13 92.25 hrs @ $35CIP Enterprise Funds 08/14/201301-0-0-17000 112Joseph Anthony Glick



210.00Pay: 10/07/13-10/20/13 73.25 Hrs @ $35CIP Enterprise Funds 10/23/201301-0-0-17000 116AJoseph Anthony Glick


2,835.00Pay: 11/04/13-11/17/13 101.5 Hrs @ $35CIP Enterprise Funds 11/20/201301-0-0-17000 119Joseph Anthony Glick

3,211.25Pay: 11/18-12/01/13 122.75 hrs @ $35CIP Enterprise Funds 12/03/201301-0-0-17000 120Joseph Anthony Glick

2,222.50Pay: 12/02-12/15/13 79 hrs @ $35CIP Enterprise Funds 12/17/201301-0-0-17000 121Joseph Anthony Glick

27,779.7503/2011-12/2013 Total:





1,933.75PAy: 03/10/14-03/23/14 100.75 Hrs @ $35CIP Enterprise Funds 03/26/201401-0-0-17000 128Joseph Anthony Glick


58


Page 4 of 385/3/2018 11:48:50 AM


2,100.00Pay: 04/07/14-04/20/14 95.5 hours @ $35.00CIP Enterprise Funds 04/22/201401-0-0-17000 130Joseph Anthony Glick

542.50Pay 04/21/14-05/04/14 100 hrs @ $35CIP Enterprise Funds 05/07/201401-0-0-17000 131Joseph Anthony Glick

175.00Pay 05/05/14-05/18/14 99 hours at $35CIP Enterprise Funds 05/20/201401-0-0-17000 132Joseph Anthony Glick

28.56Mileage Reimbursement 05/19/14-06/01/14CIP Enterprise Funds 06/03/201401-0-0-17000 20140602Joseph Anthony Glick

560.00Pay 05/19/14-06/01/14 98 hours @ $35.00CIP Enterprise Funds 06/03/201401-0-0-17000 133Joseph Anthony Glick

1,274.78Apple iPads Mobile DevicesCIP Enterprise Funds 06/18/201401-0-0-17000 10072IN1087Desert Community Bank

-39,880.59Move Closed CIP #009(GIS/Mapping) to Fixed Asset-FCIP Enterprise Funds 06/30/201401-0-0-17000

-27,779.7501/2014-06/2014 Total:

1,350.50Pay 07/01/14-07/12/14 81.00 hours at $37.00CIP Enterprise Funds 07/15/201401-0-0-17000 137Joseph Anthony Glick

888.00Pay 07/14/14-07/25/14 98.50 Hours at $37.00CIP Enterprise Funds 07/29/201401-0-0-17000 138Joseph Anthony Glick

1,406.00Pay 07/28/14-08/09/14 100 hours at $37.00CIP Enterprise Funds 08/13/201401-0-0-17000 139Joseph Anthony Glick

2,775.00Pay 08/11/14-08/23/14 103.50 hours @$37.00CIP Enterprise Funds 08/27/201401-0-0-17000 20140823Joseph Anthony Glick

2,941.50Pay 08/2514-09/07/14 114.50 hours @$37.00CIP Enterprise Funds 09/10/201401-0-0-17000 141Joseph Anthony Glick

40.32Mileage 0709/14-08/14/14CIP Enterprise Funds 09/30/201401-0-0-17000 20140907Joseph Anthony Glick

166.50GIS MappingCIP Enterprise Funds 10/21/201401-0-0-17000 143Joseph Anthony Glick

3,034.00Revise Facility Main Line AttributesCIP Enterprise Funds 11/04/201401-0-0-17000 144Joseph Anthony Glick

1,535.50Update GIS Map and DatabaseCIP Enterprise Funds 11/19/201401-0-0-17000 145Joseph Anthony Glick

1,498.50Revise attributesCIP Enterprise Funds 11/30/201401-0-0-17000 146Joseph Anthony Glick

943.50GIS Map and Database UpdatesCIP Enterprise Funds 12/19/201401-0-0-17000 147Joseph Anthony Glick

111.00GIS Attribute RevisionCIP Enterprise Funds 12/31/201401-0-0-17000 20141215Joseph Anthony Glick

795.50Attribute MaintenanceCIP Enterprise Funds 01/13/201501-0-0-17000 149Joseph Anthony Glick

-795.50Attribute MaintenanceCIP Enterprise Funds 01/13/201501-0-0-17000 149Joseph Anthony Glick

795.50Attribute MaintenanceCIP Enterprise Funds 01/13/201501-0-0-17000 149Joseph Anthony Glick

296.00Attribute RevisionCIP Enterprise Funds 01/27/201501-0-0-17000 150Joseph Anthony Glick

1,073.00Coordinate with ESRI and ID Modeling for SedaruCIP Enterprise Funds 02/11/201501-0-0-17000 151Joseph Anthony Glick

2,904.50Revise GIS Meter AttributesCIP Enterprise Funds 02/24/201501-0-0-17000 152Joseph Anthony Glick

2,016.50Revise and update GIS databaseCIP Enterprise Funds 03/11/201501-0-0-17000 153Joseph Anthony Glick

2,497.50Update GIS geodatabaseCIP Enterprise Funds 03/23/201501-0-0-17000 154Joseph Anthony Glick

1,776.00Update and Revise Data AttributesCIP Enterprise Funds 04/07/201501-0-0-17000 155Joseph Anthony Glick

3,126.50Various GIS related activities - revisions, updateCIP Enterprise Funds 04/21/201501-0-0-17000 156Joseph Anthony Glick

2,312.50Various GIS related activitiesCIP Enterprise Funds 05/04/201501-0-0-17000 157Joseph Anthony Glick

610.50Update and revise GeodatabaseCIP Enterprise Funds 05/19/201501-0-0-17000 158Joseph Anthony Glick

3,219.0005/18/15-05/31/15 / Joseph GlickCIP Enterprise Funds 05/31/201501-0-0-17000 159Joseph Anthony Glick

444.00Pay 06/01/15-06/02/15 21 Hrs @ $37.00 an hourCIP Enterprise Funds 06/19/201501-0-0-17000 160Joseph Anthony Glick

3,024.7506/17/15-06/30/15CIP Enterprise Funds 06/30/201501-0-0-17000 20150701Joseph Anthony Glick

-40,786.57To close CIP #0009 GIS/Mapping to capital assetCIP Enterprise Funds 06/30/201501-0-0-17000

0.0007/2014-06/2015 Total:

3,700.00Glick 07/01/15-07/12/15CIP Enterprise Funds 07/12/201501-0-0-17000 20150712Joseph Anthony Glick

897.25Joseph Glick 07/13/15-07/19/185 39.5 HoursCIP Enterprise Funds 07/31/201501-0-0-17000 163Joseph Anthony Glick

59


Page 5 of 385/3/2018 11:48:50 AM



0.0007/2015-06/2016 Total:

1,013.16C0009 LABOR C0009 LABOR FOR GIS LABOR - LABOR


5,270.62Move Job Costs to Projects FY 11/BenefitsCIP Enterprise Funds 06/30/201101-0-0-17000

8,640.36Move Job Costs to Projects FY 11/WagesCIP Enterprise Funds 06/30/201101-0-0-17000

926.40Move Job Costs to Projects FY 12CIP Enterprise Funds 06/30/201201-0-0-17000

490.99Move Job Costs to Projects FY 12CIP Enterprise Funds 06/30/201201-0-0-17000

2,205.00GIS Data Migration and TrainingCIP Enterprise Funds 03/26/201301-0-0-17000 92633622Environmental Systems Research …


122.50GIS Data Migration and TrainingCIP Enterprise Funds 05/30/201301-0-0-17000 92659613Environmental Systems Research …


122.50GIS Data Migration and TrainingCIP Enterprise Funds 12/03/201301-0-0-17000 92734996Environmental Systems Research …

25,250.8703/2011-12/2013 Total:



-25,250.8701/2014-06/2014 Total:

226.47Record CIP #C0009 DL Ben-Grp Insr, P/R Tx & W/CCIP Enterprise Funds 08/31/201501-0-0-17000

1,092.00Record CIP #C0009(GIS Mapping)DL WagesCIP Enterprise Funds 08/31/201501-0-0-17000




476.00Record CIP #C0009(GIS Mapping)DL WagesCIP Enterprise Funds 10/31/201501-0-0-17000

















60


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0.0007/2015-06/2016 Total:

56.00PYPKT00806 - PP14-Payroll PPE 7/8/16 - Pay 7/15/2016Salaries & Wages 07/08/201601-1-7-51110

0.80PYPKT00806 - PP14-Payroll PPE 7/8/16 - Pay 7/15/2016Payroll Taxes 07/08/201601-1-7-51210

7.93PYPKT00806 - PP14-Payroll PPE 7/8/16 - Pay 7/15/2016Employee Group Insurance 07/08/201601-1-7-51230



3.07Record CIP #C0009 DL Benefits - W/CCIP Enterprise Funds 07/31/201601-0-0-17000





















61


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62


Page 8 of 385/3/2018 11:48:50 AM













626.16Record CIP #C0009 DL Ben-Grp Insr & P/R TxCIP Enterprise Funds 03/31/201701-0-0-17000


-4,550.00Record CIP #C0009(GIS Mapping)DL WagesContra Wages (towards projec… 03/31/201701-1-1-51190

-626.16Record CIP #C0009 DL Ben-Grp Insr & P/R TxContra Benes (towards project… 03/31/201701-1-1-51290

















63


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-1,397.30Record CIP #C0009(GIS Mapping)DL WagesContra Wages (towards projec… 06/30/201701-1-1-51190


0.0007/2016-06/2017 Total:








-4.60Record CIP #C0025 DL Benefits - W/CContra Benes (towards project… 08/31/201701-1-1-51290

4.60Record CIP #C0025 DL Benefits - W/CContra Benes (towards project… 08/31/201701-1-1-51290










-850.28Record CIP #C0009(GIS Mapping)DL WagesContra Wages (towards projec… 09/30/201701-1-1-51190




64


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1,013.1607/2017-06/2018 Total:

0.00C0009 LICENSE C0009 License for GIS System FEES - Fees/License


291.39Allen Instruments/TerraSync Maintenance-1 yearCIP Enterprise Funds 05/12/201101-0-0-17000 0108505-INDesert Community Bank

291.39Software MaintenanceCIP Enterprise Funds 05/18/201101-0-0-17000 0108505-INAllen Associates Inc

-291.39Allen Instruments & Supplies ReversalCIP Enterprise Funds 06/30/201101-0-0-17000 0108505-INAllen Associates Inc

265.50Terrasync Software Maintenance ExtensionCIP Enterprise Funds 05/14/201201-0-0-17000 0116408-INDesert Community Bank

2,077.51ESRI - GIS Software Maintenance RenewalCIP Enterprise Funds 12/14/201201-0-0-17000 92581749Environmental Systems Research …

-2,077.51Reclassify ESRI Software Maintenance RenewalCIP Enterprise Funds 12/14/201201-0-0-17000

7,018.05Autocad Civil3D - New LicenseCIP Enterprise Funds 08/27/201301-0-0-17000 SI230019DLT Solutions LLC

7,574.9403/2011-12/2013 Total:

2,080.00ESRI GIS Software Maintenance Annual RenewalCIP Enterprise Funds 02/25/201401-0-0-17000 92739937Environmental Systems Research …

-556.89R/C CIP #0009(GIS/Mapping) Fees/License to ExpenseCIP Enterprise Funds 06/30/201401-0-0-17000

-9,098.05R/C CIP #0009(GIS/Mapping) Fees/License to ExpenseCIP Enterprise Funds 06/30/201401-0-0-17000

-7,574.9401/2014-06/2014 Total:

2,080.00ESRI Software annual renewalCIP Enterprise Funds 10/21/201401-0-0-17000 92882250Environmental Systems Research …


0.0007/2014-06/2015 Total:

2,080.00ESRI - Subscription RenewalCIP Enterprise Funds 11/12/201501-0-0-17000 93051108Environmental Systems Research …


0.0007/2015-06/2016 Total:

0.00C0009 MATERIAL C0009 Materials for GIS System MATERIALS - MATERIALS


6,825.15CIP-GIS/MappingCIP Enterprise Funds 06/30/201101-0-0-17000

4,000.00Sedaru - Mobile Field ApplicationCIP Enterprise Funds 11/13/201301-0-0-17000 083-020-01ID Modeling, Inc

800.00Sedaru - Mobile Field ApplicationCIP Enterprise Funds 12/17/201301-0-0-17000 083-020-02ID Modeling, Inc

11,625.1503/2011-12/2013 Total:

2,413.80GPS EquipmentCIP Enterprise Funds 01/07/201401-0-0-17000 0131744-INAllen Associates Inc

2,000.00Sedaru - Mobile Field ApplicationCIP Enterprise Funds 01/14/201401-0-0-17000 083-020-03ID Modeling, Inc

35.46Amazon/iPad Covers-FieldCIP Enterprise Funds 02/05/201401-0-0-17000 10578594756879453Desert Community Bank



226.77Best Buy/iPad Covers-FieldCIP Enterprise Funds 02/05/201401-0-0-17000 BBY01630744061687Desert Community Bank

298.04Reimburse for iPad Covers Purchased @ Best BuyCIP Enterprise Funds 02/05/201401-0-0-17000 20140204George Cardenas

-10.99Amazon/Return of iPad Covers for FieldCIP Enterprise Funds 02/11/201401-0-0-17000 10581177078879442-RDesert Community Bank

-67.05Amazon/Return of iPad Covers for FieldCIP Enterprise Funds 02/11/201401-0-0-17000 10581177078879442RDesert Community Bank

-140.38Best Buy/Return of iPad Covers for FieldCIP Enterprise Funds 02/11/201401-0-0-17000 BBY01630744061687RDesert Community Bank

65


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800.00Sedaru - Mobile Field ApplicationCIP Enterprise Funds 02/11/201401-0-0-17000 083-020-04ID Modeling, Inc

86.39Best Buy/iPad Cover for FieldCIP Enterprise Funds 02/19/201401-0-0-17000 327030Desert Community Bank

137.97Best Buy/iPad Covers for FieldCIP Enterprise Funds 02/19/201401-0-0-17000 020112Desert Community Bank

-64.79Return of iPad Cover for FieldCIP Enterprise Funds 02/19/201401-0-0-17000 20140210CRDesert Community Bank

9.26Best Buy/Return & Exchange of iPad CoversCIP Enterprise Funds 02/25/201401-0-0-17000 418101Desert Community Bank

2,754.20Mobile DevicesCIP Enterprise Funds 02/25/201401-0-0-17000 713091Desert Community Bank

1,500.00Mobile devicesCIP Enterprise Funds 02/25/201401-0-0-17000 713041Desert Community Bank

625.00Mobile DevicesCIP Enterprise Funds 02/25/201401-0-0-17000 327586171Desert Community Bank


-65.36Amazon/Return of iPad Covers-FieldCIP Enterprise Funds 03/05/201401-0-0-17000 00218770043759441CRDesert Community Bank

-10.99Amazon/Return of iPad Covers-FieldCIP Enterprise Funds 03/05/201401-0-0-17000 10581177078879442CRDesert Community Bank



400.00Sedaru - Mobile Field ApplicationCIP Enterprise Funds 03/11/201401-0-0-17000 08302005ID Modeling, Inc

61.98Best Buy/Mobile Devices Tough CasesCIP Enterprise Funds 06/18/201401-0-0-17000 20140612Desert Community Bank


-11,625.1501/2014-06/2014 Total:

8.06Best Buy/Prorated Warranty ReturnCIP Enterprise Funds 01/27/201501-0-0-17000 01080856543Desert Community Bank

-8.06Best Buy/Prorated Warranty ReturnCIP Enterprise Funds 01/27/201501-0-0-17000 01080856543Desert Community Bank

-8.06Best Buy/Prorated Warranty ReturnCIP Enterprise Funds 05/27/201501-0-0-17000 01080856543Desert Community Bank

8.06Debit Memo CC RefundCIP Enterprise Funds 05/27/201501-0-0-17000 7190936Desert Community Bank

-8.06Debit Memo CC RefundCIP Enterprise Funds 05/27/201501-0-0-17000 7190936Desert Community Bank


-8.06Debit Memo CC RefundCIP Enterprise Funds 05/27/201501-0-0-17000 7190936Desert Community Bank


0.0007/2014-06/2015 Total:

852.00C0009 OUTSIDE SCVS C0009 OUTSIDE SVCS FOR GIS/MAPPING OUTSIDE SERVICES - OUTSIDE SERVICES


1,143.00R/C Invoice 92885157CIP Enterprise Funds 10/28/201401-0-0-17000

197.25R/C Invoice 92944301CIP Enterprise Funds 03/10/201501-0-0-17000

430.75ESRI-GIS ServicesCIP Enterprise Funds 04/30/201501-0-0-17000 92970162Environmental Systems Research …

1,841.00ESRI-GIS ServicesCIP Enterprise Funds 05/31/201501-0-0-17000 92984254Environmental Systems Research …

263.00ESRI-GIS ServicesCIP Enterprise Funds 06/24/201501-0-0-17000 92995932Environmental Systems Research …


0.0007/2014-06/2015 Total:

657.50ESRI GIS Data Management SupportCIP Enterprise Funds 09/30/201501-0-0-17000 93033091Environmental Systems Research …

1,183.50ESRI GIS Data Management SupportCIP Enterprise Funds 12/22/201501-0-0-17000 93074356Environmental Systems Research …

263.00ESRI GIS Data Management SupportCIP Enterprise Funds 12/29/201501-0-0-17000 93029194Environmental Systems Research …

263.00GIS System/Software DeveloperCIP Enterprise Funds 02/02/201601-0-0-17000 93088219Environmental Systems Research …

66


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0.0007/2015-06/2016 Total:

852.00ESRI GIS Workshop trainingCIP Enterprise Funds 07/31/201701-0-0-17000 93323326Environmental Systems Research …

852.0007/2017-06/2018 Total:


1,865.16C0009 Total:

C0025 SOLAR PROJECT Solar Project Construction in Progress Active


Expenses


0.00C0025 ADMIN C0025 ADMIN FOR SOLAR PROJECT OUTSIDE SERVICES - OUTSIDE SERVICES


49.55Request for Proposal/Bids for Solar ProjectCIP Enterprise Funds 11/04/201101-0-0-17000 241063High Desert Media Group

700.00Solar Consultant - Response to PsomasFMGCIP Enterprise Funds 06/06/201201-0-0-17000 10014Lon W. House

749.5511/2011-11/2013 Total:

34.51UPS Store/I Bank Application Mailing-Solar ProjectCIP Enterprise Funds 03/26/201401-0-0-17000 7130Desert Community Bank

0.25Credit Card Payment/Invoice Entry ErrorCIP Enterprise Funds 07/02/201401-0-0-17000 20140630Petty Cash

24.37UPS Store/Postage for SCE CheckCIP Enterprise Funds 12/31/201401-0-0-17000 20141218First Bank Card

59.1312/2013-06/2015 Total:

1,200.00Solar Site Security-Conduit for future camerasCIP Enterprise Funds 08/21/201501-0-0-17000 145047Turner Security, Inc

1,200.007/2015-6/2016 Total:

-2,008.68To close CIP #0025 Solar Project to capital assetCIP Enterprise Funds 06/30/201701-0-0-17000

-2,008.687/2016-6/2017 Total:

0.00C0025 ENGINEERING C0025 ENGINEERING FOR SOLAR PROJECT ENGINEERING - ENGINEERING


140.00Reclass/Joseph Glick Pay - 07/29/13-08/11/13CIP Enterprise Funds 08/14/201301-0-0-17000



402.5011/2011-11/2013 Total:




245.00Pay 04/21/14-05/04/14 100 hrs @ $35CIP Enterprise Funds 05/07/201401-0-0-17000 131Joseph Anthony Glick

105.00Pay 05/05/14-05/18/14 99 hours at $35CIP Enterprise Funds 05/20/201401-0-0-17000 132Joseph Anthony Glick

1,811.77Record CIP #C0025(Solar Proj) Job Costs-FY14CIP Enterprise Funds 06/30/201401-0-0-17000

74.00Pay 07/28/14-08/09/14 100 hours at $37.00CIP Enterprise Funds 08/13/201401-0-0-17000 139Joseph Anthony Glick


261.87Record CIP #C0025(Solar Proj)Direct Labor WagesCIP Enterprise Funds 08/31/201401-0-0-17000

67


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49.57Record CIP #C0025(Solar Proj)DL-RetirementCIP Enterprise Funds 08/31/201401-0-0-17000

37.00Pay 08/2514-09/07/14 114.50 hours @$37.00CIP Enterprise Funds 09/10/201401-0-0-17000 141Joseph Anthony Glick




185.00Coordinate bond documents for legal counselCIP Enterprise Funds 10/21/201401-0-0-17000 143Joseph Anthony Glick

37.00Provide Mike Whatley photos of Dairy Sub Well MtrCIP Enterprise Funds 10/21/201401-0-0-17000 143Joseph Anthony Glick




11.82Record CIP #C0025 DL Ben-W/C only (was excluded)CIP Enterprise Funds 10/31/201401-0-0-17000

185.00Solar Project BondCIP Enterprise Funds 11/04/201401-0-0-17000 144Joseph Anthony Glick







-55.50File Maintenance - Solar ProjectCIP Enterprise Funds 01/13/201501-0-0-17000 149Joseph Anthony Glick

55.50File Maintenance - Solar ProjectCIP Enterprise Funds 01/13/201501-0-0-17000 149Joseph Anthony Glick

55.50File Maintenance - Solar ProjectCIP Enterprise Funds 01/13/201501-0-0-17000 149Joseph Anthony Glick








1,033.94Record CIP #C0025(Solar Proj)Direct Labor WagesCIP Enterprise Funds 03/30/201501-0-0-17000


129.50Field Recon for Dairy Solar Internet ServiceCIP Enterprise Funds 04/07/201501-0-0-17000 155Joseph Anthony Glick

17.25Reimburse Mileage on 03/25/15CIP Enterprise Funds 04/07/201501-0-0-17000 20150406Joseph Anthony Glick









68


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10,184.8212/2013-06/2015 Total:

-5,000.00CLPKT03623CIP Enterprise Funds 04/27/201601-0-0-17000

-5,000.007/2015-6/2016 Total:


-5,587.327/2016-6/2017 Total:

769.30C0025 LABOR C0025 LABOR LABOR - LABOR



















156.64Record CIP #C0025(Solar Project)DL WagesCIP Enterprise Funds 06/30/201601-0-0-17000

3,113.957/2015-6/2016 Total:











69


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70


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1,278.16Record CIP #C0025(Solar Project)DL WagesCIP Enterprise Funds 03/31/201701-0-0-17000

-1,278.16Record CIP #C0025(Solar Project)DL WagesContra Wages (towards projec… 03/31/201701-1-1-51190






39.55Record CIP #C0025(Solar Project)DL WagesCIP Enterprise Funds 06/30/201701-0-0-17000


-39.55Record CIP #C0025(Solar Project)DL WagesContra Wages (towards projec… 06/30/201701-1-1-51190


-3,113.957/2016-6/2017 Total:









71


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769.307/2017-6/2018 Total:

0.00C0025 LEGAL C0025 LEGAL SVC FOR SOLAR PROJECT OUTSIDE SERVICES - OUTSIDE SERVICES


2,000.00Retainer Fee/Legal Services for Solar ProjectCIP Enterprise Funds 03/14/201201-0-0-17000 20120306RETCleantech Law Partners

795.00Solar Project - Contract ReviewCIP Enterprise Funds 05/08/201201-0-0-17000 20244Cleantech Law Partners

5,000.00Well 12 Solar Project - Independant ReviewCIP Enterprise Funds 05/08/201201-0-0-17000 10008Lon W. House

3,380.00Solar Project - Contract ReviewCIP Enterprise Funds 06/06/201201-0-0-17000 20250Cleantech Law Partners

1,527.50Solar Project/Project AnalysisCIP Enterprise Funds 10/04/201201-0-0-17000 20287Cleantech Law Partners

350.00Legal Services/Oct 2012CIP Enterprise Funds 11/01/201201-0-0-17000 Stmt 57Brunick, McElhaney & Beckett

325.00Solar Project/Results of Research & AnalysisCIP Enterprise Funds 01/01/201301-0-0-17000 20299Cleantech Law Partners

812.50Legal Services/April 2013CIP Enterprise Funds 05/15/201301-0-0-17000 Stmt 63Brunick, McElhaney & Beckett

200.00Legal Services/May 2013CIP Enterprise Funds 06/18/201301-0-0-17000 Stmt 64Brunick, McElhaney & Beckett

3,125.00Legal Services/June 2013CIP Enterprise Funds 06/30/201301-0-0-17000 Stmt 65Brunick, McElhaney & Beckett

460.00Solar Contract reviews for purchase optionCIP Enterprise Funds 08/14/201301-0-0-17000 20367BCleantech Law Partners

5,000.00Sun Power Contract Solar Project ReviewCIP Enterprise Funds 08/14/201301-0-0-17000 20367ACleantech Law Partners

2,343.75Legal Services/July 2013CIP Enterprise Funds 08/21/201301-0-0-17000 Stmt 66Brunick, McElhaney & Beckett

65.00Solar Contract reviews for purchase optionCIP Enterprise Funds 09/11/201301-0-0-17000 20370Cleantech Law Partners

637.50Legal Services/August 2013CIP Enterprise Funds 09/17/201301-0-0-17000 Stmt 67Brunick, McElhaney & Beckett

1,025.00Legal Services/September 2013CIP Enterprise Funds 10/22/201301-0-0-17000 Stmt 68Brunick, McElhaney & Beckett

1,332.50Solar Contract reviews for purchase optionCIP Enterprise Funds 11/05/201301-0-0-17000 20395Cleantech Law Partners

893.75Legal Services/October 2013CIP Enterprise Funds 11/26/201301-0-0-17000 Stmt 69Brunick, McElhaney & Beckett

29,272.5011/2011-11/2013 Total:

187.50Legal Services/November 2013CIP Enterprise Funds 12/17/201301-0-0-17000 Stmt 70Brunick, McElhaney & Beckett

125.00Legal Services/ January 2014CIP Enterprise Funds 02/25/201401-0-0-17000 Stmt 72Brunick, McElhaney & Beckett

2,993.75Legal Services/February 2014CIP Enterprise Funds 03/19/201401-0-0-17000 Stmt 73Brunick, McElhaney & Beckett

1,462.50Solar Contract Review - FinalCIP Enterprise Funds 03/26/201401-0-0-17000 20427BCleantech Law Partners

1,462.50Solar Contract reviews for purchase optionCIP Enterprise Funds 03/26/201401-0-0-17000 20427ACleantech Law Partners

500.00Legal Services/March 2014CIP Enterprise Funds 04/22/201401-0-0-17000 STMT74Brunick, McElhaney & Beckett

1,818.75Legal Service/April 2014CIP Enterprise Funds 05/19/201401-0-0-17000 STMT 75Brunick, McElhaney & Beckett

877.50Solar Contract Review - FinalCIP Enterprise Funds 06/03/201401-0-0-17000 20443Cleantech Law Partners

1,062.50Legal Services/May 2014CIP Enterprise Funds 06/18/201401-0-0-17000 76Brunick, McElhaney & Beckett

72


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1,062.50Legal Services/June 2014CIP Enterprise Funds 06/30/201401-0-0-17000 77Brunick, McElhaney & Beckett


637.50Legal Services/July 2014CIP Enterprise Funds 08/19/201401-0-0-17000 78Brunick, McElhaney & Beckett

1,750.00Legal Service/August 2014CIP Enterprise Funds 08/31/201401-0-0-17000 STMT79Brunick, McElhaney & Beckett

14,500.00Legal ServicesCIP Enterprise Funds 09/30/201401-0-0-17000 092614McFarlin & Anderson LLP

6,593.75Legal Services/September 2014CIP Enterprise Funds 09/30/201401-0-0-17000 80Brunick, McElhaney & Beckett

3,018.75Legal Services/October 2014CIP Enterprise Funds 10/31/201401-0-0-17000 81Brunick, McElhaney & Beckett

1,156.25Legal Services/November 2014CIP Enterprise Funds 11/30/201401-0-0-17000 82Brunick, McElhaney & Beckett

975.00Final review of solar agreementsCIP Enterprise Funds 12/02/201401-0-0-17000 20495Cleantech Law Partners


97.50Review of Solar AgreementCIP Enterprise Funds 12/09/201401-0-0-17000 20504Cleantech Law Partners

125.00Legal Services/December 2014CIP Enterprise Funds 12/31/201401-0-0-17000 83Brunick, McElhaney & Beckett

41,056.2512/2013-06/2015 Total:

187.50Legal Services/Oct 2015CIP Enterprise Funds 10/31/201501-0-0-17000 20151031Brunick, McElhaney & Beckett

187.507/2015-6/2016 Total:


-70,516.257/2016-6/2017 Total:

0.00C0025 MATERIAL C0025 MATERIAL FOR SOLAR PROJECT MATERIALS - MATERIALS


129.90Flex Coupling with End Cap/Dairy Solar RepairCIP Enterprise Funds 03/23/201501-0-0-17000 272290Inland Water Works Supply Co.

5,063.851.16 MW Solar Project - Wireless internet towerCIP Enterprise Funds 06/08/201501-0-0-17000 14413Top Notch Networking, LLC

5,193.7512/2013-06/2015 Total:

27.00500' of 14ga Red Bldg Wire for Solar ProjectCIP Enterprise Funds 07/31/201501-0-0-17000 287573Mills Hardware

88.94Grounding Rods for Antenna/Solar ProjectCIP Enterprise Funds 07/31/201501-0-0-17000 9085-625522Consolidated Electrical Distributor…

78.84Home Depot/CAT 5 CableCIP Enterprise Funds 07/31/201501-0-0-17000 20150708First Bank Card

157.68Home Depot/CAT5 Cable for Solar ProjectCIP Enterprise Funds 07/31/201501-0-0-17000 20150708BFirst Bank Card

-78.85Home Depot/CAT5 Cable ReturnCIP Enterprise Funds 07/31/201501-0-0-17000 20150708AFirst Bank Card

583.49Misc. parts for antenna installation @ solar siteCIP Enterprise Funds 07/31/201501-0-0-17000 9085-625792Consolidated Electrical Distributor…



1,000.627/2015-6/2016 Total:


-6,194.377/2016-6/2017 Total:

0.00C0025 OUTSIDE SVCS C0025 OUTSIDE SVCS FOR SOLAR PROJECT OUTSIDE SERVICES - OUTSIDE SERVICES


477.75CEQA for APN 3098-321-01 55 acre parcelCIP Enterprise Funds 06/11/201301-0-0-17000 PPH-083-1Tom Dodson & Associates

10,554.00Geotechnical Investigation - Johnson PropertyCIP Enterprise Funds 06/27/201301-0-0-17000 4079CHJ Consultants


800.00Solar SCE Interconnection Application FeeCIP Enterprise Funds 08/14/201301-0-0-17000 20130805Southern California Edison

73


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5,657.43CEQA for APN 3098-321-01 55 acre parcelCIP Enterprise Funds 09/11/201301-0-0-17000 PPH-083-3Tom Dodson & Associates


175.00Legal Notice for Mitigated Negative DeclarationCIP Enterprise Funds 10/29/201301-0-0-17000 2013-12189Mountaineer Progress Newspaper


36.14UPS Store/Overnight Mail to Sun PowerCIP Enterprise Funds 11/26/201301-0-0-17000 6932Desert Community Bank

27,152.8211/2011-11/2013 Total:



1,500.00CEQA Proposed Solar - former Meadowbrook DairyCIP Enterprise Funds 02/25/201401-0-0-17000 PPH-084-1Tom Dodson & Associates


600.00CEQA Proposed Solar - former Meadowbrook DairyCIP Enterprise Funds 03/26/201401-0-0-17000 PPH-084-2Tom Dodson & Associates


10,554.00Geotechnical Investigation - Solar (Dairy site)CIP Enterprise Funds 04/22/201401-0-0-17000 5586CHJ Consultants

10,000.00SCE Rule 21 Independent StudyCIP Enterprise Funds 04/22/201401-0-0-17000 7590002443Southern California Edison




81,280.0020% Deposit for SCE Project GFID8310BCTCIP Enterprise Funds 10/15/201401-0-0-17000 20141014Southern California Edison

20.69UPS/2 Day Delivery - System Upgrade CheckCIP Enterprise Funds 10/21/201401-0-0-17000 20141020First Bank Card

239,059.001.16 MW Solar ProjectCIP Enterprise Funds 11/10/201401-0-0-17000 11237Sunpower

9.02UPS Store/Postage for Interconnection AgreementCIP Enterprise Funds 11/25/201401-0-0-17000 6793First Bank Card

47,811.701.16 MW Solar ProjectCIP Enterprise Funds 12/09/201401-0-0-17000 11237-02Sunpower

325,120.001.16 MW Solar Project GIA system upgradeCIP Enterprise Funds 12/16/201401-0-0-17000 Interconnection Agre…Southern California Edison

66,780.001.16 Solar Project - SCE GIA ITCC tax paymentCIP Enterprise Funds 12/17/201401-0-0-17000 20141217Southern California Edison



1,500.00Solar Project - Biology site surveyCIP Enterprise Funds 03/23/201501-0-0-17000 PPH-091-1Tom Dodson & Associates

410.00Solar Project - Soil Compaction TestingCIP Enterprise Funds 03/23/201501-0-0-17000 715037Bricker Co, LLC


1,472.00Solar - bolt torque inspectionCIP Enterprise Funds 04/30/201501-0-0-17000 715064Bricker Co, LLC

2,964,329.901.16 MW Solar ProjectCIP Enterprise Funds 05/19/201501-0-0-17000 11237-06Sunpower

555.00Solar Project - Concrete InspectionsCIP Enterprise Funds 05/25/201501-0-0-17000 715095Bricker Co, LLC

490.00Solar Project - Equipment Pad InspectionsCIP Enterprise Funds 05/25/201501-0-0-17000 715087Bricker Co, LLC


1,304.00Solar Project - Bolt Torque InspectionCIP Enterprise Funds 06/30/201501-0-0-17000 715111Bricker Co, LLC

1,185.00Solar Project - Compaction TestingCIP Enterprise Funds 06/30/201501-0-0-17000 715114Bricker Co, LLC

4,375,048.1212/2013-06/2015 Total:

697.23Manlift rental extensionCIP Enterprise Funds 07/20/201501-0-0-17000 14672-1First Bank Card

1,049.50Manlift rental for tower installationCIP Enterprise Funds 07/20/201501-0-0-17000 14672First Bank Card

12,684.80Dairy solar site security installationCIP Enterprise Funds 07/31/201501-0-0-17000 144570Turner Security, Inc

74


Page 20 of 385/3/2018 11:48:50 AM


130.20Hardware Parts for Solar Project, New AntennaCIP Enterprise Funds 07/31/201501-0-0-17000 287571Mills Hardware

282.96Short load of concrete for Antenna set up. SolarCIP Enterprise Funds 07/31/201501-0-0-17000 590069Robertson's

332.96Short load of concrete for Antenna set up. SolarCIP Enterprise Funds 07/31/201501-0-0-17000 592652Robertson's

2,146.25Solar Project - CAT5 installationCIP Enterprise Funds 08/18/201501-0-0-17000 08112015PA.R.M.

1,020.00Solar Project - Biological Study updateCIP Enterprise Funds 08/21/201501-0-0-17000 PPH-091-2Tom Dodson & Associates


-188,853.00Reclass Receipt #184441 from 8/31/15 to CIP #C0025CIP Enterprise Funds 08/31/201501-0-0-17000

698.50Solar Project Manlift rental - Communication TowerCIP Enterprise Funds 08/31/201501-0-0-17000 14672-2First Bank Card

-2,359.17Reclass Rcpt #184442 from 9/1/15CIP Enterprise Funds 09/01/201501-0-0-17000

188,853.00Reclass Rcpt #1844441 from 9/1/15CIP Enterprise Funds 09/01/201501-0-0-17000

1,050.00Solar Project - tumbleweed removal and cleanupCIP Enterprise Funds 09/29/201501-0-0-17000 646C & M Weed Abatement

48.60Impact Signs/Sign Modification for Dairy/SolarCIP Enterprise Funds 12/22/201501-0-0-17000 20151222First Bank Card

-23,534.41Correct Ck#21477 07/22/15 - SunPowerCIP Enterprise Funds 02/24/201601-0-0-17000

24,773.06Correct Ck#21477 07/22/15 - SunPowerCIP Enterprise Funds 02/24/201601-0-0-17000


771,025.107/2015-6/2016 Total:

9,230.30AJE #7 - Close job #25 and transfer balance to fixed assetsCIP Enterprise Funds 06/30/201701-0-0-17000

-9,230.30AJE #7 - Refund from SCE coded to CIP (17000) withoutproject #

CIP Enterprise Funds 06/30/201701-0-0-17000

-5,173,226.04To close CIP #0025 Solar Project to capital assetCIP Enterprise Funds 06/30/201701-0-0-17000

-5,173,226.047/2016-6/2017 Total:

0.00C0025 TRAVEL C0025 TRAVEL EXPENSES FOR SOLAR PROJECT MISC EXPENSES - Misc Expenses


1,614.34Reclass Travel Exp to Solar CIP 07/11-07/13/12CIP Enterprise Funds 07/02/201301-0-0-17000

911.19Reclass Travel Exp to Solar CIP 09/11/12CIP Enterprise Funds 07/02/201301-0-0-17000

1,046.87Reclass Travel Exp to Solar CIP 09/11/12CIP Enterprise Funds 07/02/201301-0-0-17000

471.30Southwest Air/Mtg with IBank re: Solar ProjectCIP Enterprise Funds 08/07/201301-0-0-17000 A04LP5Desert Community Bank

919.40Reclass I Bank Travel from Expense GL to Solar CIPCIP Enterprise Funds 08/31/201301-0-0-17000






8,423.0011/2011-11/2013 Total:





75


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2,698.8712/2013-06/2015 Total:


-11,121.877/2016-6/2017 Total:

Total Expenses: 769.30

769.30C0025 Total:

C0035 COMPUTER EQUIPMENT Adminstration Construction in Progress Active


Expenses


9,579.31C0035 COMPUTER EQUIPME… C0035 COMPUTER EQUIPMENT COMPUTER - Computer


1,950.07Computer - EngineeringCIP Enterprise Funds 08/27/201301-0-0-17000 10 19618@Xi Computer Corp

1,545.24Computer and BatteryCIP Enterprise Funds 08/27/201301-0-0-17000 20130802Desert Community Bank

4,060.806 workstation replacementCIP Enterprise Funds 11/05/201301-0-0-17000 10359Top Notch Networking, LLC

317.17Monitor and 2 sets of speakersCIP Enterprise Funds 11/26/201301-0-0-17000 000147Desert Community Bank

782.99Reclassify Top Notch Invoice #11034CIP Enterprise Funds 01/28/201401-0-0-17000

2,645.44Tv for Community Center Board meetingsCIP Enterprise Funds 06/10/201401-0-0-17000 11783Top Notch Networking, LLC

-11,301.71Move Closed CIP #0035(Computer Equip) to Fixed AssCIP Enterprise Funds 06/30/201401-0-0-17000

11,958.61PPhcsd Office - Server upgradeCIP Enterprise Funds 06/12/201501-0-0-17000 20150611Top Notch Networking, LLC

4,439.29Desktop ComputersCIP Enterprise Funds 06/16/201501-0-0-17000 11427Top Notch Networking, LLC

11,958.61To accrue expenses - Top Notch Inv#14612CIP Enterprise Funds 06/30/201501-0-0-17000



32,661.4307/14-06/15 Total:

2,200.005 COMPUTER TOWERS AND 5 ADOBE LICENSESCIP Enterprise Funds 07/07/201501-0-0-17000 20150707Top Notch Networking, LLC

-2,200.00To accrue expenses - Top Notch Inv#20150707CIP Enterprise Funds 07/07/201501-0-0-17000

2,104.925 COMPUTER TOWERS AND 5 ADOBE LICENSESCIP Enterprise Funds 07/15/201501-0-0-17000 14623Top Notch Networking, LLC


11,958.61PPhcsd Office - Server upgradeCIP Enterprise Funds 07/31/201501-0-0-17000 14612Top Notch Networking, LLC

3,431.75Server battery backupCIP Enterprise Funds 07/31/201501-0-0-17000 14619Top Notch Networking, LLC


600.00Server Backup Battery (2) 30 amp plugs installCIP Enterprise Funds 08/31/201501-0-0-17000 4002Ewing Development

600.00Server Room 2-30 amp electrical installationCIP Enterprise Funds 08/31/201501-0-0-17000 4002-AEwing Development

-475.20Credit MemoCIP Enterprise Funds 09/18/201501-0-0-17000 14999Top Notch Networking, LLC

558.60Server and Battery Backup SetupCIP Enterprise Funds 09/18/201501-0-0-17000 15014Top Notch Networking, LLC

529.89Engineering Workstations (2) Solid State DrivesCIP Enterprise Funds 09/30/201501-0-0-17000 15049Top Notch Networking, LLC

1,115.86HP Pro Book 650 NotebookCIP Enterprise Funds 11/06/201501-0-0-17000 15388Top Notch Networking, LLC

17.99Video Camera - DJI PhantomCIP Enterprise Funds 06/13/201601-0-0-17000 20160520-3First Bank Card

76


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1,354.01LaptopCIP Enterprise Funds 06/30/201601-0-0-17000 20160630First Bank Card

-42,459.89To close CIP #0035 Computer Equip to capital assetCIP Enterprise Funds 06/30/201601-0-0-17000

1,859.00Video Camera - DJI PhantomCIP Enterprise Funds 06/30/201601-0-0-17000 20160630First Bank Card

-32,661.4307/15-06/16 Total:

3,180.42Field Office (4) Workstation ReplacementCIP Enterprise Funds 09/06/201601-0-0-17000 16912Top Notch Networking, LLC

-3,180.42Field Office (4) Workstation ReplacementCIP Enterprise Funds 09/06/201601-0-0-17000 16912Top Notch Networking, LLC

1,360.45HP Laptop - Engineering Dept (GIS/Autodesk)CIP Enterprise Funds 10/31/201601-0-0-17000 20161020First Bank Card

6,742.00Trimble Geo 7X GPSCIP Enterprise Funds 11/08/201601-0-0-17000 3009303-INAllen Associates Inc



0.0007/16-06/17 Total:

2,301.80GIS/Engineering WorkstationCIP Enterprise Funds 08/15/201701-0-0-17000 1025726@Xi Computer Corp

5,861.58XiComputer - (2) SCADA ServersCIP Enterprise Funds 08/15/201701-0-0-17000 1025727@Xi Computer Corp

1,415.93XiComputer Corp. - Don's WorkstationCIP Enterprise Funds 10/03/201701-0-0-17000 10 25961@Xi Computer Corp

9,579.3107/17-06/18 Total:


9,579.31C0035 Total:

C0042 Chromium-6 Mitigation Project Study & Design Construction in Progress Active


Expenses


1,701.12C0042 ENGINEERING C0042 ENGINEERING FOR WATER QUALITY STUDY ENGINEERING - ENGINEERING


74.00Create Board Exhibits for Chromium ProjectCIP Enterprise Funds 02/24/201501-0-0-17000 152Joseph Anthony Glick

166.50Create Chromium Blending MapCIP Enterprise Funds 03/23/201501-0-0-17000 154Joseph Anthony Glick

1,460.62Transer CIP #0040 costs to CIP #0042CIP Enterprise Funds 06/30/201601-0-0-17000

1,701.127/2014-6/2018 Total:

14,629.36C0042 LABOR C0042 LABOR FOR WATER QUALITY STUDY LABOR - LABOR



414.02Record CIP #C0042(Water Quality Study)DL WagesCIP Enterprise Funds 04/30/201601-0-0-17000






77


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1,027.58PYPKT00823 - PP20-Payroll PPE 9/30/16 - Pay 10/7/2016Salaries & Wages 09/30/201601-1-7-51110



1,301.33PYPKT00830 - PP21-Payroll PPE 10/14/16 - Pay 10/21/2016Salaries & Wages 10/14/201601-1-7-51110





78


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187.50Legal Svcs. - DecLegal Services 01/18/201701-0-1-53120 107Brunick, McElhaney & Beckett









79


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1,342.32Record CIP #C0042 DL Ben-Grp Insr & P/R TxCIP Enterprise Funds 03/31/201701-0-0-17000

8,762.30Record CIP #C0042(Water Quality Study)DL WagesCIP Enterprise Funds 03/31/201701-0-0-17000

-8,762.30Record CIP #C0042(Water Quality Study)DL WagesContra Wages (towards projec… 03/31/201701-1-1-51190

-1,342.32Record CIP #C0042 DL Ben-Grp Insr & P/R TxContra Benes (towards project… 03/31/201701-1-1-51290










88.29PYPKT00891 - PP09-Payroll PPE 4/28/17 - Pay 5/5/2017Overtime 04/28/201701-1-3-51170














80


Page 26 of 385/3/2018 11:48:50 AM







1,541.63Record CIP #C0042(Water Quality Study)DL WagesCIP Enterprise Funds 06/30/201701-0-0-17000

-187.50AJE #7 - Reclass Legal Svcs invoices (Brunick) to CIPLegal Services 06/30/201701-0-1-53120

-1,541.63Record CIP #C0042(Water Quality Study)DL WagesContra Wages (towards projec… 06/30/201701-1-1-51190


14,629.367/2014-6/2018 Total:

352,072.35C0042 OUTSIDE SVCS C0042 OUTSIDE SVCS OUTSIDE SERVICES - OUTSIDE SERVICES


7,200.00Reclassify TRLS Invoice 2276 07/17/14CIP Enterprise Funds 07/29/201401-0-0-17000

5,348.00Routine Sampling / Chrom and DairyCIP Enterprise Funds 05/26/201501-0-0-17000 16665GEO-Monitor, Inc.

1,944.00Routine Sampling/Chrom & DairyCIP Enterprise Funds 06/17/201501-0-0-17000 16738GEO-Monitor, Inc.

495.00Routine Samplings/ChromiumCIP Enterprise Funds 08/27/201501-0-0-17000 16966GEO-Monitor, Inc.

5,245.00Routine Samplings/ChromCIP Enterprise Funds 09/22/201501-0-0-17000 17049GEO-Monitor, Inc.

9,440.00Water Quality Blending PlanCIP Enterprise Funds 10/08/201501-0-0-17000 46204REngineering Resources of Souther…

2,305.00Routine Samplings/Chromium 6CIP Enterprise Funds 10/23/201501-0-0-17000 17145GEO-Monitor, Inc.

825.00Routine Samplings/ChromiumCIP Enterprise Funds 11/17/201501-0-0-17000 17247GEO-Monitor, Inc.

3,575.00Routine Samplings/Dairy and Chormium 6CIP Enterprise Funds 12/23/201501-0-0-17000 17321GEO-Monitor, Inc.

605.00Routine Samplings/Dairy and Chromium 6CIP Enterprise Funds 01/07/201601-0-0-17000 17389GEO-Monitor, Inc.

1,145.00Water Quality Blending PlanCIP Enterprise Funds 02/09/201601-0-0-17000 46628Engineering Resources of Souther…

1,600.00Routine Sapling @ Dairy & Chromium 6CIP Enterprise Funds 02/22/201601-0-0-17000 17516GEO-Monitor, Inc.

12,315.00Water Quality Blending PlanCIP Enterprise Funds 02/22/201601-0-0-17000 46335Engineering Resources of Souther…

1,987.50CEQA - Chromium 6 Blending ProjectCIP Enterprise Funds 02/23/201601-0-0-17000 PPH-092-1Tom Dodson & Associates



5,000.00CR-6 Consulting Svcs. Apr.CIP Enterprise Funds 04/30/201601-0-0-17000 36149KP Public Affairs


5,000.00Consulting Svcs. MayCIP Enterprise Funds 06/06/201601-0-0-17000 36217KP Public Affairs

300.00CEQA - Chromium 6 Blending ProjectCIP Enterprise Funds 06/20/201601-0-0-17000 PPH-96 16-2Tom Dodson & Associates

145.50062216 C0042 Related ExpensesCIP Enterprise Funds 06/22/201601-0-0-17000







81


Page 27 of 385/3/2018 11:48:50 AM



1,093.60062216 C0042 Related ExpensesCIP Enterprise Funds 06/22/201601-0-0-17000






8.00062216 C0042 Related Expenses - FBC-DonCIP Enterprise Funds 06/22/201601-0-0-17000

2,500.00CEQA - Chromium 6 Blending ProjectCIP Enterprise Funds 06/27/201601-0-0-17000 PPH-96-16-1Tom Dodson & Associates

460.32Accrue Infosend Invoice (Feb service)CIP Enterprise Funds 06/30/201601-0-0-17000

-460.32Accrue Infosend Invoice (Feb service)CIP Enterprise Funds 06/30/201601-0-0-17000


5,000.00Accrue KC Public Affairs Invoice (Mar service)CIP Enterprise Funds 06/30/201601-0-0-17000

-5,000.00Accrue KC Public Affairs Invoice (Mar service)CIP Enterprise Funds 06/30/201601-0-0-17000


36.24Ballast Point - CR-6 MeetingCIP Enterprise Funds 06/30/201601-0-0-17000 20160630-1First Bank Card

5,000.00CR-6 Consulting Svcs. - JuneCIP Enterprise Funds 06/30/201601-0-0-17000 36340KP Public Affairs

411.00CR-6 Lab AnalysisCIP Enterprise Funds 06/30/201601-0-0-17000 18031GEO-Monitor, Inc.

460.30Infosend Inv. #103841 March Insert #1 - 1/2 ChromiumCIP Enterprise Funds 06/30/201601-0-0-17000

920.60Infosend Inv. #103841 March Insert #3 - ChromiumCIP Enterprise Funds 06/30/201601-0-0-17000

62.50Legal Svcs. - Chromium 6CIP Enterprise Funds 06/30/201601-0-0-17000 101Brunick, McElhaney & Beckett









738.00Cr-6CIP Enterprise Funds 08/24/201601-0-0-17000 18154GEO-Monitor, Inc.

465.85Printing & Postage Fee - CR-6CIP Enterprise Funds 08/29/201601-0-0-17000 108885Infosend Inc

5,000.00CR-6 Consulting Svcs. - MarchCIP Enterprise Funds 09/06/201601-0-0-17000 36066KP Public Affairs

460.32Printing & Postage - FebCIP Enterprise Funds 09/06/201601-0-0-17000 109713Infosend Inc

1,625.94Printing - CR-6CIP Enterprise Funds 09/07/201601-0-0-17000 110251Infosend Inc

5,000.00CR-6 Consulting Svcs. - AugCIP Enterprise Funds 09/12/201601-0-0-17000 36521KP Public Affairs


825.00CR-6 - AugCIP Enterprise Funds 09/26/201601-0-0-17000 18275GEO-Monitor, Inc.

4,115.00Engineering Services - Cr6 RFPCIP Enterprise Funds 10/03/201601-0-0-17000 233168Merrell-Johnson Engineering Inc

328.36Hyatt Regency HotelCIP Enterprise Funds 10/11/201601-0-0-17000 20160930First Bank Card

55.95Mexico Lindo - CR-6 MeetingCIP Enterprise Funds 10/11/201601-0-0-17000 20160930First Bank Card

36.00Ontario Airport - Parking FeeCIP Enterprise Funds 10/11/201601-0-0-17000 20160930First Bank Card

82


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46.88Ricks Roadside Cafe - CR-6 MeetingCIP Enterprise Funds 10/11/201601-0-0-17000 20160930First Bank Card


29.51SMF Cafeteria - CR-6 ExpenseCIP Enterprise Funds 10/11/201601-0-0-17000 20160930First Bank Card

495.96Southwest Airlines - CR-6 Travel ExpenseCIP Enterprise Funds 10/11/201601-0-0-17000 20160930First Bank Card

7,208.50Engineering Services - BURREC/USGSCIP Enterprise Funds 10/12/201601-0-0-17000 49591NV5 Inc.

3,297.20CEQA - Chromium 6 Blending ProjectCIP Enterprise Funds 10/13/201601-0-0-17000 pph-092-6Tom Dodson & Associates

4,992.77CEQA - Chromium 6 Blending Project - change orderCIP Enterprise Funds 10/13/201601-0-0-17000 pph-092-6-2Tom Dodson & Associates




1,139.88Cr6 RFP Engineering Servs - The Sun PublicationCIP Enterprise Funds 10/24/201601-0-0-17000 B2935458First Bank Card

2,019.80CEQA - Chromium 6 Blending Project - change orderCIP Enterprise Funds 10/31/201601-0-0-17000 PPH-092-7Tom Dodson & Associates

676.90Cr6 RFP Eng. Servs. - Publication Daily PressCIP Enterprise Funds 10/31/201601-0-0-17000 AD #00041617First Bank Card

360.00Cr6 RFP Engineering Services - PressEnterp.PubCIP Enterprise Funds 10/31/201601-0-0-17000 P1110184First Bank Card

18.98Hole in One Donut - CR-6 Pre Bid MeetingCIP Enterprise Funds 10/31/201601-0-0-17000 20161031First Bank Card

19.37Panera Bread - CR-6 Pre Bid MeetingCIP Enterprise Funds 10/31/201601-0-0-17000 20161031First Bank Card

259.86RFP for Cr6 Engineering Services - DodgeCIP Enterprise Funds 10/31/201601-0-0-17000 20161014First Bank Card

20.08Stater Bros - CR-6 Pre Bid Meeting SuppliesCIP Enterprise Funds 10/31/201601-0-0-17000 20161031First Bank Card

4,688.65CEQA - Chromium 6 Blending Project - change orderCIP Enterprise Funds 11/01/201601-0-0-17000 PPH-092-8Tom Dodson & Associates

0.36Printing & Postage - Sept/Oct - CR-6CIP Enterprise Funds 11/07/201601-0-0-17000 111441Infosend Inc


12,320.00Chromium 6 Proposed Pipeline Centerline StakingCIP Enterprise Funds 11/28/201601-0-0-17000 2649TRLS Engineering, Inc

550.00CR-6CIP Enterprise Funds 11/28/201601-0-0-17000 18502GEO-Monitor, Inc.

1,650.00Legal Svcs. - Oct. CR-6CIP Enterprise Funds 11/29/201601-0-0-17000 105Brunick, McElhaney & Beckett



218.75Legal Svcs. - CR-6CIP Enterprise Funds 12/20/201601-0-0-17000 106Brunick, McElhaney & Beckett

34.16Ricks Roadside - CR-6 MeetingCIP Enterprise Funds 01/17/201701-0-0-17000 20170125First Bank Card


218.68FBC Don Apply Charges to Correct GL AccountCIP Enterprise Funds 01/30/201701-0-0-17000



5,000.00CR-6 Consulting Svcs. JulyCIP Enterprise Funds 02/02/201701-0-0-17000 36378KP Public Affairs

114.57Chromium VI ReagentCIP Enterprise Funds 03/03/201701-0-0-17000 540845255Sigma-Alorich

22.28Bootlegger - CR-6 Related ExpenseCIP Enterprise Funds 03/13/201701-0-0-17000 20170325First Bank Card

211.53Budget Rent-A-Car - CR-6 Related ExpenseCIP Enterprise Funds 03/13/201701-0-0-17000 20170325First Bank Card

159.11Chops - CR-6 Related ExpenseCIP Enterprise Funds 03/13/201701-0-0-17000 20170325First Bank Card

1,065.81Hyatt Regency - CR-6 Related ExpenseCIP Enterprise Funds 03/13/201701-0-0-17000 20170325First Bank Card

54.00Ontario Airport - CR-6 Related ExpenseCIP Enterprise Funds 03/13/201701-0-0-17000 20170325First Bank Card


122.10Southwest Airlines - CR-6 Related ExpenseCIP Enterprise Funds 03/13/201701-0-0-17000 20170325First Bank Card

83


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650.49Professional Expenses - BURREC/USGSCIP Enterprise Funds 03/14/201701-0-0-17000 59648NV5 Inc.

15,735.00Dairy Rehab.- Ctr. Well BrushingCIP Enterprise Funds 03/15/201701-0-0-17000 15732Tri County Pump Company

170.00A.R.M. Inv. #07122016S Apply Payable to ProjectCIP Enterprise Funds 03/20/201701-0-0-17000

170.00A.R.M. Inv. #08082016 Apply Partial Payable to ProjectCIP Enterprise Funds 03/20/201701-0-0-17000



454.00CR-6 SamplingCIP Enterprise Funds 04/14/201701-0-0-17000 19031GEO-Monitor, Inc.

29.80Mt Top - CR-6 MeetingCIP Enterprise Funds 04/14/201701-0-0-17000 20170425First Bank Card

26.22Ricks Roadside Cafe - Cr-6 & Budget MeetingCIP Enterprise Funds 04/14/201701-0-0-17000 20170425First Bank Card


172.87UPS Store - CR- 6 SamplesCIP Enterprise Funds 04/14/201701-0-0-17000 20170425First Bank Card

22,946.44Dairy Wells Rehab. - Zone SamplingCIP Enterprise Funds 04/26/201701-0-0-17000 15794Tri County Pump Company

1.00Caltrans - CR6 Meeting Parking FeeCIP Enterprise Funds 05/12/201701-0-0-17000 20170525First Bank Card

1.00Caltrans Parking Fee- CR-6 MeetingCIP Enterprise Funds 05/12/201701-0-0-17000 20170525First Bank Card


5,143.00Professional PersonnelCIP Enterprise Funds 05/15/201701-0-0-17000 62303NV5 Inc.

1,000.00Sanitary Inspection and Assessment of Dairy TanksCIP Enterprise Funds 05/16/201701-0-0-17000 1608CSuperior Tank Company, Inc

95.73CR-6CIP Enterprise Funds 05/31/201701-0-0-17000 119172Infosend Inc

418.00Pump CheckCIP Enterprise Funds 06/29/201701-0-0-17000 6901Jon Ray Lee

187.50AJE #7 - Reclass Legal Svcs invoices (Brunick) to CIPCIP Enterprise Funds 06/30/201701-0-0-17000

125.00CR-6CIP Enterprise Funds 06/30/201701-0-0-17000 112Brunick, McElhaney & Beckett

990.00Routine & CR-6 Sampling - JuneCIP Enterprise Funds 06/30/201701-0-0-17000 19381GEO-Monitor, Inc.

269.96Southwest Airlines - CR-6 TravelCIP Enterprise Funds 08/15/201701-0-0-17000 20170825First Bank Card

454.96Southwest Airlines - CR- 6CIP Enterprise Funds 08/15/201701-0-0-17000 20170825First Bank Card



11,333.33Discreet Samples @ IntervalsCIP Enterprise Funds 08/22/201701-0-0-17000 46056Layne Christensen Company

16,922.80Set & Remove Test PumpCIP Enterprise Funds 08/22/201701-0-0-17000 46056Layne Christensen Company

1,216.67Set 2" Sounding TubeCIP Enterprise Funds 08/22/201701-0-0-17000 46056Layne Christensen Company

7,506.66Spinner SurveyCIP Enterprise Funds 08/22/201701-0-0-17000 46056Layne Christensen Company

2,813.07Test Pump 12 Hr.CIP Enterprise Funds 08/22/201701-0-0-17000 46056Layne Christensen Company

2,813.07Test Pump 24 Hr.CIP Enterprise Funds 08/22/201701-0-0-17000 46056Layne Christensen Company

62.50Legal Svcs. - AugCIP Enterprise Funds 08/31/201701-0-0-17000 115Brunick, McElhaney & Beckett

750.00CR-6 Communication InsertsCIP Enterprise Funds 09/06/201701-0-0-17000 1239Merino, Barajas & Allen

500.00CR-6 Press ReleaseCIP Enterprise Funds 09/06/201701-0-0-17000 1238Merino, Barajas & Allen

639.58Hyatt Regency - CR-6 TravelCIP Enterprise Funds 09/12/201701-0-0-17000 20170925First Bank Card

80.00Kesh Cab - CR-6 Travel ExpenseCIP Enterprise Funds 09/12/201701-0-0-17000 20170925First Bank Card

40.00KEsh Cab - CR-6 Travel ExpenseCIP Enterprise Funds 09/12/201701-0-0-17000 20170925First Bank Card

72.00Ontario Airport Parking Fee - CR-6 TravelCIP Enterprise Funds 09/12/201701-0-0-17000 20170925First Bank Card

69.53Ricks Roadside - CR-6 MeetingCIP Enterprise Funds 09/12/201701-0-0-17000 20170925First Bank Card

83.00Southwest Airlines - Cr-6 TravelCIP Enterprise Funds 09/12/201701-0-0-17000 20170925First Bank Card

84


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8.82Starbucks - CR-6 Travel ExpenseCIP Enterprise Funds 09/12/201701-0-0-17000 20170925First Bank Card

1,980.00CR-6 SamplingCIP Enterprise Funds 09/21/201701-0-0-17000 19597GEO-Monitor, Inc.


1,050.00Addendum to Chromium-6 CEQACIP Enterprise Funds 10/16/201701-0-0-17000 PPH92 17-1Tom Dodson & Associates


322.40CEQA SupportCIP Enterprise Funds 11/27/201701-0-0-17000 PPH92 17-2Tom Dodson & Associates

2,100.00CEQA SupportCIP Enterprise Funds 01/04/201801-0-0-17000 PPH92 17-3Tom Dodson & Associates


110.72CR-6 MeetingCIP Enterprise Funds 01/16/201801-0-0-17000 20180103EKVD Inc

-110.72EKVD Inc ReversalCIP Enterprise Funds 01/16/201801-0-0-17000 20180103-REKVD Inc

600.00CEQA SupportCIP Enterprise Funds 04/09/201801-0-0-17000 PPH92 18-1Tom Dodson & Associates

352,072.357/2014-6/2018 Total:


368,402.83C0042 Total:

C0048 Mobile Service Order Application Development Study & Design Construction in Progress Active


Expenses


977.97C0048 LABOR C0048 LABOR LABOR - LABOR


















195.10Record CIP #C0048(SEDARU)DL WagesCIP Enterprise Funds 03/31/201701-0-0-17000

85


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-195.10Record CIP #C0048(SEDARU)DL WagesContra Wages (towards projec… 03/31/201701-1-1-51190
































86


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977.9712/2015-06/2018 Total:

24,900.00C0048 OUTSIDE SVCS C0048 OUTSIDE SERVICES OUTSIDE SERVICES - OUTSIDE SERVICES


19,525.00Sedaru - Tyler Incode IntegrationCIP Enterprise Funds 03/08/201601-0-0-17000 20160301ID Modeling, Inc



1,612.50Sedaru - Tyler Incode IntegrationCIP Enterprise Funds 09/18/201701-0-0-17000 083-021-010ID Modeling, Inc

24,900.0012/2015-06/2018 Total:


25,877.97C0048 Total:

C0052 Chromium-6 Mitigation Project Engineering Desi… Study & Design Construction in Progress Active


Expenses


3,831.60C0052 LABOR C0052 LABOR FOR WATER QUALITY STUDY LABOR - LABOR






87


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992.45Record CIP #C0052(Chromium 6)DL WagesCIP Enterprise Funds 03/31/201701-0-0-17000

-992.45Record CIP #C0052(Chromium 6)DL WagesContra Wages (towards projec… 03/31/201701-1-1-51190



















88


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89


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3,831.6001/01/2017-06/01/2018 Total:

524,627.09C0052 OUTSIDE SVCS C0052 OUTSIDE SVCS FOR WATER QUALITY STUDY OUTSIDE SERVICES - OUTSIDE SERVICES


47,679.39Cr6 - Engineering Design ServicesOutside Service 05/15/201701-1-1-53150 9801Infrastructure Engineering Corpor…

18,266.35CR-6 Eng. Design Svc.Outside Service 05/15/201701-1-1-53150 9715Infrastructure Engineering Corpor…

288,531.43AJE #7 - Reclass Infrastructure Engineering invoices to CIPCIP Enterprise Funds 06/30/201701-0-0-17000

-288,531.43AJE #7 - Reclass Infrastructure Engineering invoices to CIPOutside Service 06/30/201701-1-1-53150




206,555.00Reclass Infrastucture Engineering invoice to CIP #52CIP Enterprise Funds 09/12/201701-0-0-17000


-206,555.00Reclass Infrastucture Engineering invoice to CIP #52Outside Service 09/12/201701-1-1-53150

20.70Ricks cafe - George/DonCIP Enterprise Funds 10/15/201701-0-0-17000 20171025First Bank Card

75.00Legal Svcs. - Oct (Chrom-6)CIP Enterprise Funds 10/31/201701-0-0-17000 117Brunick, McElhaney & Beckett

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29,444.96Cr6 - Engineering Design ServicesCIP Enterprise Funds 02/13/201801-0-0-17000 10252Infrastructure Engineering Corpor…

524,627.0901/01/2017-06/01/2018 Total:


528,458.69C0052 Total:

C0063 Hydraulic Model Update Water Distribution Construction in Progress Active


Expenses


196.29C0063 LABOR C0063 LABOR - HYDRAULIC MODEL UPDATE LABOR - LABOR






196.2903/2018 - 06/2019 Total:

Total Expenses: 196.29

196.29C0063 Total:

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Summary

Project Name Project Number

Project Summary

Total Revenue Total Expense

Revenue Over/(Under) Expenses

ADMINISTRATIVE PROPERTYC0002 0.00 143,931.38 -143,931.38

GIS/MAPPINGC0009 0.00 1,865.16 -1,865.16

SOLAR PROJECTC0025 0.00 769.30 -769.30

COMPUTER EQUIPMENTC0035 0.00 9,579.31 -9,579.31

Chromium-6 Mitigation ProjectC0042 0.00 368,402.83 -368,402.83

Mobile Service Order Application DevelopmentC0048 0.00 25,877.97 -25,877.97

Chromium-6 Mitigation Project Engineering DesignC0052 0.00 528,458.69 -528,458.69

Hydraulic Model UpdateC0063 0.00 196.29 -196.29

Project Totals: 0.00 1,079,080.93 -1,079,080.93

Group Summary

Group Total Revenue Total Expense


Adminstration 0.00 153,510.69 -153,510.69

Solar Project 0.00 769.30 -769.30

Study & Design 0.00 922,739.49 -922,739.49

Water Distribution 0.00 2,061.45 -2,061.45

Group Totals: 0.00 1,079,080.93 -1,079,080.93

Type Summary

Type Total Revenue Total Expense


Construction in Progress 0.00 1,079,080.93 -1,079,080.93

Type Totals: 0.00 1,079,080.93 -1,079,080.93

GL Account Summary


Revenue Over/(Under) ExpensesGL Account Number GL Account Name

CIP Enterprise Funds 0.0001-0-0-17000 1,078,120.85 1,078,120.85

Legal Services 0.0001-0-1-53120 0.00 0.00

Contra Wages (towards projec… 0.0001-1-1-51190 -22,416.60 -22,416.60

Contra Benes (towards project… 0.0001-1-1-51290 -3,294.89 -3,294.89

Outside Service 0.0001-1-1-53150 0.00 0.00

Salaries & Wages 0.0001-1-2-51110 235.18 235.18

Overtime 0.0001-1-2-51170 36.76 36.76

Payroll Taxes 0.0001-1-2-51210 3.56 3.56

Employee Group Insurance 0.0001-1-2-51230 42.10 42.10

Salaries & Wages 0.0001-1-3-51110 712.44 712.44

Overtime 0.0001-1-3-51170 103.43 103.43

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GL Account Summary


Revenue Over/(Under) ExpensesGL Account Number GL Account Name

Payroll Taxes 0.0001-1-3-51210 10.71 10.71


Salaries & Wages 0.0001-1-4-51110 584.31 584.31

Overtime 0.0001-1-4-51170 208.98 208.98

Payroll Taxes 0.0001-1-4-51210 10.61 10.61


Salaries & Wages 0.0001-1-7-51110 21,334.41 21,334.41

Payroll Taxes 0.0001-1-7-51210 296.49 296.49

Employee Group Insurance 0.0001-1-7-51230 2,875.10 2,875.10

GL Account Totals: 0.00 1,079,080.93 1,079,080.93

93

Solar Cost and Credits.xlsx, Solar Project and Credits

Running Balance5,239,947.43$ 5,239,947.43$

Loan Received: 5,000,000.00$ (5,000,000.00)$

Loan Payments:01/01/2015 Interest 85,045.64$

Interest 65,104.17$ 07/09/2015 Principal 86,640.25$






Interest 87,189.93$ Total 1,222,923.65$ 1,222,923.65$

Other Expenses (Electrical SCE 8362) Bills up thru Feb 2017 24,527.88$ OM Expenses 106,724.08$

Total Cost to Date 1,594,123.04$

Credits ReceivedOctober 2015 13,396.01$ Received January 2016November 2015 12,968.44$ Received January 2016December 2015 9,985.69$ Received January 2016January 2016 6,641.55$ Received February 2016Feburary 2016 9,753.73$ Received March 2016March 2016 11,746.25$ Received April 2016April 2016 12,387.34$ Received May 2016May 2016 14,911.65$ Received May - October on Nov 14, 2016June 2016 23,325.59$ Received May - October on Nov 14, 2016July 2016 18,577.30$ Received May - October on Nov 14, 2016August 2016 19,611.54$ Received May - October on Nov 14, 2016September 2016 15,071.86$ Received May - October on Nov 14, 2016October 2016 11,925.66$ Received May - October on Nov 14, 2016November 2016 8,387.46$ Received December 2016 & Feburary 2017December 2016 6,171.18$ Received February 2017January 2017 6,915.77$ Received March 2017February 2017 500.37$ Partial Received, majority yet to be receivedMarch 2017 Received in JulyApril 2017 264,232.60$ Received in JulyMay 2017 Included belowJune 2017 Included belowJuly 2017 Included belowAugust 2017 Included belowSeptember 2017 Included belowOctober 2017 Included belowNovember 2017 277,434.94$ This includes corrections through Nov 2017December 2017 15,231.82$ Received January 2018January 2018 Included belowFebruary 2018 Included belowMarch 2018 17,488.10$ Not Received YetApril 2018 2,677.19$ Not Received YetTotal 779,342.04$ Total Credits to Date (779,342.04)$

Total Cost (Income) 814,781.00$

Solar Project and Credits Report

Cost of Solar Project:

Edison Credits Received:

94

Solar Cost and Credits.xlsx, Proforma SunPower Est vs actual

Scenario 09/11/2014Terms Turnkey System, Annual O&M, 10 Year Performance Guarantee @90%Terms 25 Year Module Warranty, 10 Year Balance of System Warranty, 30 Year Lifecycle

Financing Structure 20 Yr Loan Term, 3.75% interest rate, Origination Fees and Financing Fees May Apply, $0 Annual Payment Escalation

Estimate

EOY

Y0 -$ -$ -$ (198,821)$ (198,821)$ 5,000,000$ (198,821)$

Y1 416,265$ 3,484$ (35,575)$ -$ 384,174$ 4,828,314$ (171,686)$ (185,905)$ (357,591)$ 107% 26,583$

Y2 431,833$ 3,623$ (35,575)$ -$ 399,882$ 4,650,130$ (178,184)$ (179,407)$ (357,591)$ 112% 42,290$

Y3 447,984$ 3,768$ (35,575)$ -$ 416,177$ 4,465,201$ (184,929)$ (172,662)$ (357,591)$ 116% 58,586$

Y4 464,738$ 3,919$ (35,575)$ -$ 433,082$ 4,273,272$ (191,929)$ (165,662)$ (357,591)$ 121% 75,491$

Y5 482,119$ 4,076$ (35,575)$ -$ 450,620$ 4,074,078$ (199,194)$ (158,398)$ (357,591)$ 126% 93,029$

Y6 500,151$ 4,239$ (35,575)$ -$ 468,815$ 3,867,345$ (206,733)$ (150,858)$ (357,591)$ 131% 111,223$

Y7 518,856$ 4,408$ (35,575)$ -$ 487,690$ 3,652,786$ (214,559)$ (143,033)$ (357,591)$ 136% 130,099$

Y8 538,261$ 4,585$ (35,575)$ -$ 507,271$ 3,430,106$ (222,680)$ (134,911)$ (357,591)$ 142% 149,680$

Y9 558,392$ 4,768$ (35,575)$ -$ 527,586$ 3,198,997$ (231,109)$ (126,482)$ (357,591)$ 148% 169,994$

Y10 579,276$ 4,959$ (35,575)$ -$ 548,660$ 2,959,140$ (239,857)$ (117,735)$ (357,591)$ 153% 191,069$

Y11 600,941$ 5,157$ (31,946)$ -$ 574,152$ 2,710,205$ (248,936)$ (108,656)$ (357,591)$ 161% 216,561$

Y12 623,416$ 5,363$ (32,905)$ -$ 595,875$ 2,451,847$ (258,358)$ (99,233)$ (357,591)$ 167% 238,284$

Y13 646,732$ 5,578$ (33,892)$ -$ 618,418$ 2,183,709$ (268,137)$ (89,454)$ (357,591)$ 173% 260,827$

Y14 670,920$ 5,801$ (34,909)$ -$ 641,812$ 1,905,422$ (278,287)$ (79,304)$ (357,591)$ 179% 284,221$

Y15 696,012$ 6,033$ (167,208)$ -$ 534,838$ 1,616,602$ (288,820)$ (68,771)$ (357,591)$ 150% 177,246$

Y16 722,043$ 6,274$ (37,035)$ -$ 691,283$ 1,316,849$ (299,753)$ (57,838)$ (357,591)$ 193% 333,692$

Y17 749,048$ 6,525$ (38,146)$ -$ 717,427$ 1,005,750$ (311,099)$ (46,492)$ (357,591)$ 201% 359,836$

Y18 777,062$ 6,786$ (39,290)$ -$ 744,558$ 682,875$ (322,874)$ (34,717)$ (357,591)$ 208% 386,967$

Y19 806,124$ 7,058$ (40,469)$ -$ 772,713$ 347,780$ (335,096)$ (22,495)$ (357,591)$ 216% 415,122$

Y20 836,273$ 7,340$ (41,683)$ -$ 801,931$ (0)$ (347,780)$ (9,812)$ (357,591)$ 224% 444,339$

Y21 867,550$ 7,634$ (42,933)$ -$ 832,250$ (0)$ (0)$ 0$ -$ 0% 832,250$

Y22 899,996$ 7,939$ (44,221)$ -$ 863,714$ (0)$ -$ -$ -$ 0% 863,714$

Y23 933,656$ 8,257$ (45,548)$ -$ 896,365$ (0)$ -$ -$ -$ 0% 896,365$

Y24 968,575$ 8,587$ (46,914)$ -$ 930,247$ (0)$ -$ -$ -$ 0% 930,247$

Y25 1,004,800$ 8,930$ (48,322)$ -$ 965,408$ (0)$ -$ -$ -$ 0% 965,408$

Y26 1,042,379$ 9,288$ (49,771)$ -$ 1,001,895$ (0)$ -$ -$ -$ 0% 1,001,895$

Y27 1,081,364$ 9,659$ (51,265)$ -$ 1,039,759$ (0)$ -$ -$ -$ 0% 1,039,759$

Y28 1,121,807$ 10,045$ (52,802)$ -$ 1,079,050$ (0)$ -$ -$ -$ 0% 1,079,050$

Y29 1,163,763$ 10,447$ (54,387)$ -$ 1,119,823$ (0)$ -$ -$ -$ 0% 1,119,823$

Y30 1,207,287$ 10,865$ (56,018)$ -$ 1,162,134$ (0)$ -$ -$ -$ 0% 1,162,134$

TOTAL 22,357,626$ 195,396$ (1,345,410)$ (198,821)$ 21,008,790$ (5,000,000)$ (2,151,826)$ (7,151,826)$ 13,856,965$

Actual

EOY

Y0 -$ -$ -$ (239,947)$ (239,947)$ 5,000,000$ (85,046)$ (65,104)$ (150,150)$ (390,097)$

Y1 115,116$ -$ (35,575)$ -$ 79,542$ 4,914,954$ (174,905)$ (182,686)$ (357,591)$ 22% (278,050)$

Y2 351,394$ -$ (35,575)$ (24,528)$ 291,291$ 4,740,049$ (181,525)$ (176,066)$ (357,591)$ 81% (66,300)$

Y3 312,832$ -$ (35,575)$ -$ 277,257$ 4,558,524$ (183,211)$ (174,380)$ (357,591)$ 78% (80,334)$

Y4 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y5 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y6 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y7 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y8 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y9 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y10 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y11 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y12 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y13 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y14 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y15 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y16 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y17 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y18 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y19 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y20 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y21 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y22 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y23 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y24 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y25 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y26 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y27 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y28 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y29 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

Y30 -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% -$

TOTAL 779,342$ -$ (106,724)$ (264,475)$ 408,143$ (624,687)$ (598,236)$ (1,222,924)$ (814,781)$

Principal BalancePrincipal Payment

Interest Payment

Total Debt Service

DSCR Net Cash Flow

DSCR Net Cash Flow

Utility Savings REC Sales O&M Expense Other ExpNet Operating

Savings

Pre-CODNet Operating

SavingsPrincipal Balance

Principal Payment

Interest Payment

Total Debt Service

Utility Savings REC Sales O&M Expense

95

· Phelan Piñon Hills Community Services District 4176 Warbler Road • P. O. Box 294049 •...

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