phelan piñon hills community services district · 2018. 8. 27. · phelan piñon hills community...

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

SPECIAL FINANCE COMMITTEE MEETING August 27, 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 – July 10, 2018

6. Review of July Disbursements

7. Review of July Financials 8. Review of Solar Project Credits & Expenses

9. Discussion Regarding Audit & Audit Schedule

10. Review of Action Items

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

11. Next Meeting – September 11, 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.

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

June 12, 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

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 – June 12, 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 May Disbursements 7. Review of May Financials

8. Review of Solar Project’s Credits and Expenses 9. Review of Action Items

• Change Project Report Summary p14 detail to current year

10. Next Meeting – August 14, 2018 11. Adjournment

With no further business before the Committee, the meeting adjourned at 1:13 p.m.

2

8/9/2018 9:20:20 AM Page 1 of 12

Cash Disbursements ReportPhelan Pinon Hills Community Services District By Payment Number

Payment Dates 07/01/2018 - 07/31/2018

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #

Vendor NamePayable Number Description Item AmountProject Account Key

7/11/2018 Albert Morrissette 63.22ALBMOR169

-11.9901-0-1-52210Mileage Reimb. - June20180630

63.2201-0-1-52214Mileage Reimb. - June20180630


7/11/2018 Alex Brandon 58.86ALEBRA170


7/11/2018 Apple Valley Communications, Inc. 25.00APPVAL25907

25.0001-1-1-53150Security Monitoring at 12336 Oasis Rd.2336151

7/11/2018 Assn of SB County Special Districts 192.00ASBCSD25908

32.0001-0-1-52234July Meeting - Al20180716

128.0001-1-1-54440July Meeting - Kim, Lori, Don, Guest Spe…20180716

32.0001-1-7-54440July Meeting - George20180716

7/11/2018 AVCOM Services Inc. 92.00AVCOM25909

92.0001-1-1-53150Answering Svcs. - June6076151

7/11/2018 California Department of Food and Agriculture 348.00CDFA25910

348.0022-2-2-548022nd. Qrtr. Market Fees20180630

7/11/2018 US Bank 36,542.53CIEDB 02-03325911

36,542.5301-1-1-91010Loan #02-033 Interest62593

7/11/2018 US Bank 284,592.27CIEDB BC14-10125912

197,795.7501-1-0-29720Loan #14-101 Principal62649

67,070.0401-1-1-91010Loan #14-101 Interest Expense62649

19,726.4801-1-1-92010Loan #14-101 Annual Fee62649

7/11/2018 California Special Districts Association 325.00CSDA25913

325.0001-0-1-52234Legislative Days Conf. Registration A. M…68097

7/11/2018 CAZCOM, Inc. 175.00CAZCOM25914

175.0001-1-2-53150Site Rent - July37886

7/11/2018 Charter Communications 600.00CHA INT25915

600.0001-1-1-58010Internet Svc. 7/7 - 8/60014069062718

7/11/2018 Cintas First Aid & Safety 453.40CINFIR25916

98.4601-1-1-54500First Aid Supplies - CSD5011085922

229.7901-1-1-54500First Aid Supplies5011085933

125.1501-1-1-54500Sfty Glasses5011085934

7/11/2018 City National Bank 178,795.64SOLAR LOAN #14-0…25917

96,855.7501-1-0-29730Solar Loan Pmt #820180801

81,939.8901-1-1-91010Solar Loan Pmt #820180801

7/11/2018 Consolidated Electrical Distributors Inc 46.58CED25918

46.5801-1-5-54620Wire Connectors9085-671780

7/11/2018 Core & Main 1,975.18CORE25919

987.5901-1-0-130101 CTS ClampJ022647

987.5901-1-0-130101 CTS ClampJ088370

7/11/2018 County of San Bernardino 10,000.00SBC LAFCO25920

9,800.0001-1-1-54830LAFCO's 2018-19 Apportionment5172

200.0020-0-1-54830LAFCO's 2018-19 Apportionment5172

3

Cash Disbursements Report Payment Dates: 07/01/2018 - 07/31/2018

8/9/2018 9:20:20 AM Page 2 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


7/11/2018 County of San Bernardino 580.00SBC PUBHLT25921

580.0022-2-2-53160Health Permit - Phelan CCIN0294828

7/11/2018 County of San Bernardino 260.00SBC LIENS25922

260.0001-1-1-54830(13) Lien Release Docs340072018001

7/11/2018 California Rural Water Association 1,240.00CRWA25923

1,240.0001-1-1-54230Membership Dues Aug 2018 - Aug 201920180710

7/11/2018 Desert Valley Medical Group Inc 82.00DVMG25924

82.0001-1-1-54290Random DOT Test - U. Shank6216

7/11/2018 Fastenal Company 975.36FASTEN25925

247.8101-1-2-54650HammerdrillCAVIC60192

39.2401-1-5-54620Bottom TapCAVIC60193

178.2001-1-2-54650(5) ShovelsCAVIC60393

489.8101-1-2-54650Spade Dig Shovels, Qty. (10)CAVIC60394

20.3001-1-5-54620Tap WashersCAVIC60602

7/11/2018 Fedak & Brown LLP 1,500.00CHAFED25926

1,500.0001-1-1-53110Professional Svcs. - June20180625

7/11/2018 Frontier Communications 110.83FRO 507225927

110.8301-1-1-58010Oasis Yard Alarm 6/25 - 7/2420180719

7/11/2018 G.A. Osborne Pipe & Supply Inc 67.64GAOSBO25928

67.6401-1-1-54500PVC Glue & Broom393122

7/11/2018 Garda CL West, Inc 288.63GARDA25929

288.6301-1-1-54200Armored Svcs. - July10408828

7/11/2018 General Pump Company, Inc. 8,688.13GENPUM25930

8,688.1301-1-5-54620Site 1B, Booster C pump rebuild26491

7/11/2018 Government Finance Officers Assn 160.00GFOA25931

160.0001-1-1-54230Membership Renewal Aug 2018 - July 2…072187

7/11/2018 Green Play, LLC 7,643.75GRE PLA25932

7,643.7501-0-0-17000Parks Master Plan, Services, Green Play …6060 C0068 OUTSIDE SVCS

7/11/2018 GreenEarth Landscape 90.00GREEAR25933

90.0022-2-2-54620Phelan Park Maint. - June000213

7/11/2018 ID Modeling, Inc 15,400.00IDMODE25934

15,400.0001-1-7-53150Sedaru annual subscription083-023-03

7/11/2018 Infrastructure Engineering Corporation 6,202.00IEC25935

2,040.0001-0-0-17500Hydraulic Analysis - Sunnyslope Pipeline10857 C0067 OUTSIDE SERVICE

4,162.0001-0-0-17000Hydraulic Model Update10858 C0063 OUTSIDE SVCS

7/11/2018 Inland Water Works Supply Co. 22,167.18INLWAT25936

5,133.2101-1-0-130108" Push-on Mueller Gate ValveS1011354-11

3,394.1301-1-0-130106" G-ValvesS1011355-001

844.0201-1-0-130101 Brass Gate ValveS1012633-001

425.7401-1-0-130108 x 7 1/2 ClampS1012633-001

1,757.7001-1-0-130101 IPS Angle Meter StopS1012633-001

538.6501-1-0-130106 AC x 1 DS SaddleS1012633-001

1,738.6001-1-0-130108 x 1 SS DS Brass SaddleS1012633-001

484.6501-1-0-130101 CTS CouplingS1012633-001

1,335.9601-1-0-130108 x 1 DS Brass SaddleS1012633-001

1,209.6001-1-0-130101 CTS Angle StopS1012633-001

591.8401-1-0-130108 x 20 ClampS1012633-001

195.5301-1-0-1301018 x 6 Slip CanS1012633-001

570.2401-1-0-130106 Valve LidS1012633-001

4


8/9/2018 9:20:20 AM Page 3 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


1,799.6801-1-0-130101 MIP x IPS Corp StopS1012633-001

158.4301-1-0-1301012 x 6 Slip CanS1012633-001

989.9801-1-0-130101" Crispin Universal Air ValveS1012633-001

882.9001-1-0-130103/4 CTS Angle StopS1012633-001

168.4801-1-0-130103/4 CTS CouplingS1012633-001

367.2001-1-0-1301010 x 20 ClampS1012633-001

7/11/2018 Michael W. Leathers 135.23MIKTIR25938

110.2322-2-8-54710Trk #10 - Tire Replaced3737

13.0001-1-8-54710Trk #16 Tire Repair3763

12.0001-1-8-54710Trk #7 - Tire Repair3773

7/11/2018 Mills Hardware 423.13ANDTRU25939

8.9301-1-2-54620Inv #298903 - Anti-Chip Ballcock20180630

36.4701-1-2-54620Inv #298759 - Misc. Supplies20180630

207.8901-1-2-54650Inv #298974 - Cutter Bar & Chain20180630

30.2701-1-5-54620Inv #298815 - Misc. Parts for 1B Booster…20180630

73.2601-1-5-54620Inv #298791 - Breaker20180630

4.7201-1-5-54620Inv #298816 - Misc. Parts20180630

25.6101-1-9-54800Inv #298845 - Perennials & Soil20180630

6.7822-2-2-54620Inv #298823 - Maint. Supplies20180630

6.7822-2-2-54620Inv #298822 - SS Connector20180630

9.5022-2-2-54620Inv #298939 - Sharpen Chain Saw Blade20180630

12.9222-2-2-54800Inv #298881 - Kids Crafts Supplies20180630

7/11/2018 NAPA Auto Parts 347.57NAPA25940

62.4801-1-2-54650Inv # 397868 - Jack Stands20180630

18.3101-1-2-54650Inv #397849 - Pliers20180630

53.8601-1-8-54710Inv # 397945 - LED Light20180630

13.5501-1-8-54710Inv # 396867 - Hitch Pins20180630

6.4401-1-8-54710Inv #398784 - Fuse Puller & Fuses20180630

5.3701-1-8-54710Inv # 397849 - Light Bulb Trk #1920180630

171.0901-1-8-54710Inv # 397655 - Trk #109 Belt20180630

16.4722-2-2-54500Inv # 396266 - TRL Ball20180630

7/11/2018 National Recreation & Park Assn Inc 80.00NATREC25941

80.0022-2-1-54230Membership Renewal - A. Brandon234295

7/11/2018 Office Depot 94.82OFFDEP25942

94.8201-1-1-54530Business Envelopes155282857001

7/11/2018 Office Solutions 137.31OFFSOL25943

137.3101-1-1-54530Office SuppliesI-01391772

7/11/2018 Pete's Termite & Pest Control 40.00PETTER25944

40.0001-1-1-53150CSD General Pest Control0028270

7/11/2018 Petty Cash - Farmer's Market 234.00PETCAS Farmers25945

234.0022-2-2-54802FM Market Match M-E - June20180630

7/11/2018 Prudential Overall Supply 550.22PRUOVE25946

489.2201-1-2-54680Uniform Rental Svcs. June20180630-Ops

61.0022-2-1-54680Uniform Rental Svcs. June20180630-Parks

7/11/2018 Rebel Oil Company, Inc. 938.81REBEL25947

938.8101-1-8-54410Fuel - 284 Gl.3127781

7/11/2018 Rowena McDermott 350.00ROWMCD25948

175.0022-2-2-54802Manager's Fee 7/9226-227

175.0022-2-2-54802Manager's Fee 7/2226-227

7/11/2018 Serrano Choral Boosters 500.00SERCHO25949

500.0025-5-1-54800Christmas Dinner Sponsorship20180103

5


8/9/2018 9:20:20 AM Page 4 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


7/11/2018 Sheep Creek Water Company 743.18SHECRE25950

61.4122-2-2-58110Water - Phelan CC 5/24 - 6/2520180725-535

625.4322-2-2-58110Water - Phelan Park 5/24 - 6/2520180725-740

56.3422-2-2-58110Water - Phelan Sr. Ctr. 5/24 - 6/2520180725-898

7/11/2018 Siverts Publishing 245.00SIVPUB25951

245.0022-2-2-54800Vietnam Wall Ad - May20170530 C0061 OUTSIDE SERVIC

7/11/2018 Subway 626.94SUBWAY25952

626.9422-2-2-54801Pinon Hills Sr. Lunch 6/2120180621

7/11/2018 The Gas Company 60.21THEGAS25953

43.5422-2-2-58110Gas - Pinon Hills CC 5/25 - 6/2620180719-6056

16.6722-2-2-58110Gas - Pinon Hills Fire 5/25 - 6/2620180719-6781

7/11/2018 Top Notch Networking, LLC 2,032.80TOPNOT25954

2,032.8001-1-1-53170Software Support - July20589

7/11/2018 Turner Security, Inc 153.80TURSEC25955

153.8001-1-1-53150Monitoring Svc. - July175247

7/11/2018 Tyler Technologies, Inc 6,431.30TYLTEC25956

6,245.0001-1-6-53170UB Insite Transaction Fees025-228694

186.3001-1-6-53170UB Notifications - Apr/June025-228961

7/11/2018 Ultimate Internet Access, Inc. 399.00UIA25957

399.0001-1-1-58010Internet Svc. Shop 7/14 - 8/1487246

7/11/2018 Underground Service Alert of So. Cal. 2,587.70USA25958

622.1501-1-2-53150371 Tickets & Maint, Fee - Feb.220180532

415.9001-1-2-53150246 Tickets & Maint. Fee - March320180539

361.4501-1-2-53150213 Tickets & Maint. Fee- Apr.420180531

475.3001-1-2-53150282 Tickets & Maint. Fee - May520180543

712.9001-1-2-53150426 Tickets & Maint. Fee - June620180533

7/11/2018 HD Supply Facilities Maintenance, Ltd 2,928.06USABB25959

648.7501-1-3-54620Injection valves for cl2 at wells586749

87.7301-1-2-54620Injection Valve Assembly596334

1,543.9501-1-5-54650Pulsatron 250 PSI Cl2 Pump, EMERGEN…608137

647.6301-1-5-54620100' PTFE Cl2 Tubing608255

7/11/2018 Weno Office Solutions 30.93WENO25960

30.9301-1-1-53150Copy Machine Maint.20796

7/11/2018 Xerox Corporation 1,006.95XEROX25961

768.5501-1-1-53150Copies09365786

238.4001-1-1-54300Copier Base Rate09365786

7/26/2018 A.R.M. 2,262.50ARMELE25964

1,455.0001-1-5-54620Electric Repairs06111418

340.0001-1-8-54710Crane on truck 1, troubleshoot operation06111418-2

467.5001-1-5-54620Wire booster B @ station 1B06272018

7/26/2018 Aleshire & Wynder, LLP 1,832.45ALEWYN25965

1,832.4501-1-1-53120Antelope Valley Legal Svcs. - June47297

7/26/2018 Brithinee Electric 4,201.65BRIELE25966

4,201.6501-1-5-54620Rebuild booster B @ station 1B MotorWI005878

7/26/2018 Brunick, McElhaney & Kennedy 8,473.75BRUMCE25967

587.5001-0-0-17500Legal Svcs. - June125 C0067 OUTSIDE SERVICE

7,886.2501-1-1-53120Legal Svcs. - June125

6


8/9/2018 9:20:20 AM Page 5 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


7/26/2018 California Turf 198.04CALTUR25968

198.0422-2-2-54620Maint. Supplies85623

7/26/2018 Consolidated Electrical Distributors Inc 162.48CED25969

77.2901-1-2-54620Electric Parts for Gate9085-672168

85.1901-1-2-54620Electric Parts for Gate9085-672246

7/26/2018 Core & Main 987.59CORE25970

987.5901-1-0-13010CTS Clamps S-17, Qty. (36)J188719

7/26/2018 County of San Bernardino 213.52SBC ISD25971

213.5201-1-1-53150Pager Access - June223987

7/26/2018 County of San Bernardino 230.00SBC PUBWKS25972

230.0001-1-2-53160Excavation Permit T180039920180630

7/26/2018 County of San Bernardino 180.00SBC SPECDIS25973

180.0001-1-6-53160Assessment Credits - March/June2017-3

7/26/2018 County of San Bernardino 16.00SBC PARCELS25974

16.0001-1-1-54830(8) Parcel Map Revisions108239

7/26/2018 County of San Bernardino Fire Department 1,192.00SBC FIRE25975

1,192.0001-1-1-53160Hazardous Materials & CUPA Annual Pe…IN0131142

7/26/2018 CR&R Incorporated 728.08CR&R25976

217.9622-2-2-58110Trash - Phelan CSD July0567102-4538

170.0422-2-2-58110Trash - Pinon Hills Parks July0567443-1564

340.0822-2-2-58110Trash - Phelan CC July0567784-8478

7/26/2018 Department of Motor Vehicles 2.00DMV25977

2.0001-1-1-54290(2) Pull Notices05843808

7/26/2018 Fastenal Company 866.57FASTEN25978

161.0801-1-2-5450060D Common NailsCAVIC60779

112.0001-1-2-54650HeadlampsCAVIC60947

474.7901-1-2-54500Blue Marking Paint Qty. (96)CAVIC60948

118.7001-1-2-54500Blue Marking Paint Qty. (24)CAVIC60952

7/26/2018 Faust Media Services LLC 1,707.59FAUPRI25979

1,707.5901-1-1-54890CCR ANNUAL PRINTING 7,225 PIECES5480


162.1401-1-5-58010Phones - Telemetry 7/10 - 8/920180803


67.1601-1-1-58010Phones - Office 7/7 - 8/620180719

7/26/2018 Green Play, LLC 7,186.50GRE PLA25982

7,186.5001-0-0-17000Parks Master Plan Consulting Svcs.6129 C0068 OUTSIDE SVCS

7/26/2018 High Desert Underground, Inc. 20,996.50HDUND25983

20,996.5001-1-5-54620Emergency Repairs on Snow Cap Ct.J2018-32-01

7/26/2018 Honest Johns Septic Service, Inc. 4,050.00HONJOH25984

4,050.0001-1-1-54320Septic tank for Oasis yard7773

7/26/2018 Infosend Inc 8,326.69INFOSE25985

4,661.4901-1-6-54860Postage & Mail Prep139004

427.1701-1-6-54890Printing139004

931.3222-2-2-54800Parks139004

116.4122-2-2-54802FM139004

2,190.3022-2-2-54800Survey Printing139446

7


8/9/2018 9:20:20 AM Page 6 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


7/26/2018 Inland Water Works Supply Co. 2,575.23INLWAT25986

193.0901-1-0-130101 CTS Angle StopS1011071-001

1,346.8801-1-0-130104 1/2 Clow 2500 Traffic Repair KitS1012633-002

329.2301-1-0-130101" Crispin Universal Air ValveS1012633-003

567.0001-1-0-130101" K Copper Blue CoatedS1013847-001

109.4001-1-0-130101 CTS Angle StopS1013847-001

48.2701-1-0-130101 CTS Angle StopS1013895-001

7/26/2018 Jacqueline Haugh 45.00JACHAU25987

45.0001-1-1-53150Notary Svcs.2263

7/26/2018 Layne Christensen Company 569.93LAYCHR25988

569.9301-1-3-50010Well #14 Meter Certification for Antelo…92089323

7/26/2018 Richard J. Linsalato 310.00LIN SVC25989

310.0001-1-1-54320Office Cleaning - JulyINV2018072

7/26/2018 Lowe's Credit 126.80LOWES25990

77.1801-1-2-54650Misc. Op Tools20180630

5.9801-1-5-54620Steel Plates20180630

43.6401-1-5-54620Wire for 1B20180630

7/26/2018 Michael W. Leathers 639.16MIKTIR25991

639.1601-1-8-54710Trk #17 - (4) Tires Replaced3797

7/26/2018 Mojave Basin Area Watermaster 330.97MWA-ALTO25992

330.9701-1-3-500103rd. Qrtr. - Admin/Bio Fees40964

7/26/2018 Mojave Basin Area 2,785.05MWA-OESTE25993

2,785.0501-1-3-500103rd. Qrtr. - Admin/Bio Fees40963

7/26/2018 Mountaineer Progress Newspaper 187.46MOUPRO25994

187.4601-1-1-54110Public Notice2018-10716

7/26/2018 Office Solutions 68.81OFFSOL25995

68.8101-1-1-54530Office SuppliesI-01408096

7/26/2018 EKVD Inc 813.13PIZFAC25996

813.1322-2-2-54801Pinon Hills Sr. Lunch 7/1920180719

7/26/2018 Premier Access Insurance Company 2,065.74PREACC25997

2,065.7401-0-0-14130Dental Premium - Aug20180801

7/26/2018 Raftelis Financial Consultants, Inc. 315.00RAFTEL25998

315.0001-1-1-53150Standby Charge Engineer's Report FY 20…10461

7/26/2018 Rowena McDermott 530.00ROWMCD25999

180.0022-2-2-21130Fed Grant (May)228-229

175.0022-2-2-54802Manager's Fee 7/23228-229

175.0022-2-2-54802Manager's Fee 7/16228-229

7/26/2018 Special District Risk Management Authority 47.50SDRMA26000

47.5001-1-1-54350Added Insurance Cert for Point Man Ant…64916

7/26/2018 Standard Insurance Company 0002 9.00STAINS 000226002

3.0001-1-1-51230ESP Yearly Premium20180701

6.0022-2-2-51230ESP Yearly Premium20180701

7/26/2018 Tom Dodson & Associates 1,000.00TOMDOD26003

1,000.0001-0-0-17500Environmental NOE - Sunnyslope Pipeli…PPH100 18-1 C0067 OUTSIDE SERVICE

7/26/2018 Top Notch Networking, LLC 8,148.22TOPNOT26004

366.8701-1-1-58010Office Phones 7/20 - 8/191054910

7,781.3501-0-0-17000Server Upgrade20646 C0035 COMPUTER EQUIPMENT

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8/9/2018 9:20:20 AM Page 7 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


7/26/2018 Tops N Barricades 454.71TOPBAR26005

342.6501-1-2-5465020 each, 28" traffic cones1068996

112.0601-1-2-54500Sfty Vests1068997

7/26/2018 TRLS Engineering, Inc 15,000.00TRLS26006

15,000.0001-0-0-17500Sunnyslope Pipeline Design - Engineerin…3007 C0067 OUTSIDE SERVICE

7/26/2018 Tyler Technologies, Inc 10,307.89TYLTEC26007

10,042.8901-0-0-14100Core Financials Annual Maint.025-230162

265.0001-1-6-53170UB Online Support025-230699

7/26/2018 Verwey Costruction 7,620.00VER CON26008

7,620.0001-1-2-53150Installation of automatic gate opener @…0116

7/26/2018 Waxie Enterprises, Inc 155.49WAXIE26009

43.5501-1-1-54530Office Supplies77571838

111.9401-1-1-54530Supplies77596794

7/26/2018 Standard Insurance Company 686.59STAINS26010

585.0701-1-1-51230LTD/Life/AD&D- Aug20180801

69.5201-1-7-51230LTD/Life/AD&D- Aug20180801

32.0022-2-1-51230LTD/Life/AD&D- Aug20180801

7/13/2018 California Public Employees' Deferred Compensation Plan 115.00CALPERS 457DFT0007758

111.2801-1-0-24560Cal PERS 457/ Employer Plan: 450 717 - …INV0003405


7/13/2018 Calif Public Employees' Retirement System 1,517.80CALPERSDFT0007759

1,356.1001-1-0-24530CalPERS/Employee Portion(EE)INV0003406

138.7122-2-0-24530CalPERS/Employee Portion(EE)INV0003406



2,402.4001-1-0-24530CalPERS/Employee Portion(ER)INV0003407

221.5722-2-0-24530CalPERS/Employee Portion(ER)INV0003407


4,431.2701-1-0-24530CalPERS/Employer PortionINV0003408

439.4522-2-0-24530CalPERS/Employer PortionINV0003408


7/13/2018 Calif Public Employees' Retirement System 23.25CALPERSDFT0007762

20.2101-1-0-24530CalPERS Retirement/ Survivor BenefitsINV0003409




75.4201-1-0-24560457 Loan PaybackINV0003410

7/13/2018 California State Disbursement Unit 46.15CALSTADFT0007764

46.1501-1-0-245200710185587-01INV0003411

7/13/2018 Employment Development Department 621.78EDDDFT0007765

621.7801-0-0-24510State Disability Ins - Payroll TaxesINV0003412

7/13/2018 Internal Revenue Service 163.68IRSDFT0007766

163.6801-0-0-24510Social Security - Payroll TaxesINV0003413


88.9501-0-0-24510State Unemployment Ins - Payroll TaxesINV0003414

7/13/2018 Employment Development Department 1,890.34EDDDFT0007768

1,890.3401-0-0-24510CA State Income Tax - Payroll TaxesINV0003415

9


8/9/2018 9:20:20 AM Page 8 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


7/13/2018 Internal Revenue Service 1,841.36IRSDFT0007769

1,841.3601-0-0-24510Medicare - Payroll TaxesINV0003416


5,146.6001-0-0-24510Federal Income Tax - Payroll TaxesINV0003417

7/19/2018 CalPERS 5,870.00CalPERDFT0007772

5,870.0001-1-1-51240Classic Unfunded Accrued Liability15349157

7/19/2018 CalPERS 451.00CalPERDFT0007773

451.0001-1-1-51240Tier II Unfunded Accrued Liability15348887

7/19/2018 CalPERS 761.00CalPERDFT0007774

761.0001-1-1-51240PEPRA Unfunded Accrued Liability15349159

7/19/2018 Southern California Edison 716.59SCE 8362DFT0007780

716.5920-0-0-58110Electricity - Solar Mtr.20180630

7/19/2018 Southern California Edison 532.20SCE 1078DFT0007781

532.2022-2-2-58110Electricity - Phelan CC & CSD20180630

7/23/2018 First Bank Card 1,979.15FBC-KIMDFT0007783

149.0001-1-1-54110Regional Help - Job Posting20180725

200.0001-1-1-54230Brown & Candwell20180725

37.7001-1-1-54300Pitney Bowes - Postage Mtr. Fee20180725

500.0001-1-1-54440El Pescador - ASBCSD Meeting Deposit20180725

14.8301-1-1-54530Facebook - Website Support20180725

53.3401-1-1-54530Rubber Stamp20180725

42.0001-1-1-54530Fiverr - Microsoft Formatting20180725

41.9401-1-1-54530Amazon - Office Supplies20180725


450.0001-1-1-54530Dropbox - Software Support20180725


10.6601-1-1-54530Stater Bros20180725

11.8801-1-1-54530Bluehost - Support20180725

14.0001-1-1-54530Calendar Wiz - Subscription20180725

15.0501-1-1-54530Stater Bros - Meeting Supplies20180725

100.0001-1-1-54530Pizza Factory20180725

78.7501-1-1-54530Fiverr - Microsoft Formatting20180725

100.0901-1-9-54800Lowes - Plants20180725

7/16/2018 Southern California Edison 1,241.41SCE 9587DFT0007784

1,505.1201-1-1-58110Electricity - Office20180725

-263.7101-1-3-58115Electricity - CR20180725

7/24/2018 The Gas Company 15.14THEGASDFT0007785

15.1422-2-2-58110Gas - Phelan Sr. Ctr. 6/19-6/3020180630-4585


26.1422-2-2-58110Gas - Phelan Sr. Ctr. 7/1-7/1920180724-4585


5.4222-2-2-58110Gas - Phelan CC 6/19-6/3020180630-4084

7/24/2018 American Fidelity Assurance 197.86AME SUPDFT0007789

197.8601-0-0-24580Supplemental Life Ins. - JulyB776003

7/24/2018 American Fidelity Assurance Company 52.07AME FIDDFT0007790

52.0701-0-0-24580Flex Spending 6/292012151

7/24/2018 American Fidelity Assurance Company 52.07AME FIDDFT0007791

52.0701-0-0-24580Flex Spending 6/152011818

10


8/9/2018 9:20:20 AM Page 9 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #


7/24/2018 California Public Employees' Retirement System 28,229.45CalPERS HealthDFT0007792

28,164.6701-0-0-14130PERS Health Premium - Aug20180724-PERS

64.7801-1-1-51230Admin Fee20180724-PERS

7/24/2018 California Public Employees' Retirement System 3,011.94CalPERS HealthDFT0007793

3,005.0301-0-0-14130Non PERS Health Premium - Aug20180724-NonPERS

6.9101-1-1-51230Admin Fee20180724-NonPERS

7/24/2018 Ameritas Group Dental and Eye Care 479.00AMEGRODFT0007794

479.0001-0-0-14130Vision Insurance - July20180724

7/24/2018 First Bank Card 3,048.73FBC-DONDFT0007795

76.2601-1-1-5414076 - Fuel20180725

74.8601-1-1-5414076 - Fuel Exp.20180725

72.6701-1-1-54140Chase 76 - Fuel Exp.20180725

70.9501-1-1-54140Chevron - Fuel Expense20180725

67.6801-1-1-54140United Pacific - Fuel Expense20180725

66.0901-1-1-5414076 - Fuel Expense20180725

53.5001-1-1-54140Chevron - Fuel Exp.20180725

63.7601-1-1-54140Chevron - Fuel Exp.20180725

63.9901-1-1-54140Pilot - Fuel Exp,20180725

1,095.0001-1-1-54260AWWA - Annual Conference Registration20180725

32.5801-1-1-54440Mexico Lindo - Meeting20180725

34.0901-1-1-54440Ricks Roadside - Agenda Meeting20180725

761.5601-1-1-54470Mandalay Bay20180725

6.1001-1-1-54470McDonald's - CSDA Conf. Exp.20180725

53.4701-1-1-54470House of Blues - AWWA Conf. Expense20180725

8.6801-1-1-54470Del Taco20180725

9.1101-1-1-54470Arby's CSDA Conf. Expense20180725

21.4001-1-1-54470House of Blues - AWWA Conf. Expense20180725

17.2801-1-1-54470Pan Asia- AWWA Conf. Expense20180725

10.5701-1-1-54470Uber - AWWA Conf. Expense20180725

182.5401-1-1-54470Mandalay Bay- Adv. Deposit20180725

170.0701-1-1-54470Mandalay Bay - Adv. Deposit20180725

36.5222-2-1-54440Ricks Roadside - Parks Meeting20180725

7/25/2018 First Bank Card 1,975.00FBC-SEANDFT0007796

300.0001-1-1-54320Septic pump @ oasis yard20180608

875.0001-1-1-54260Confined space training for Operations s…20180620

800.0001-1-1-54320Septic pump @ oasis yard20180630





1,377.9401-1-0-24530CalPERS/Employee Portion(EE)INV0003419






2,398.6901-1-0-24530CalPERS/Employee Portion(ER)INV0003420




4,450.3601-1-0-24530CalPERS/Employer PortionINV0003421



11


8/9/2018 9:20:20 AM Page 10 of 12

Payment Amount

Payment Number

Payment Date

Account Number

Vendor #










75.4201-1-0-24560457 Loan PaybackINV0003423

7/27/2018 California State Disbursement Unit 46.15CALSTADFT0007804

46.1501-1-0-245200710185587-01INV0003424




38.6201-0-0-24510Social Security - Payroll TaxesINV0003426


105.8101-0-0-24510State Unemployment Ins - Payroll TaxesINV0003427

7/27/2018 Employment Development Department 1,986.75EDDDFT0007808

1,986.7501-0-0-24510CA State Income Tax - Payroll TaxesINV0003428


1,829.8201-0-0-24510Medicare - Payroll TaxesINV0003429


5,300.2901-0-0-24510Federal Income Tax - Payroll TaxesINV0003430










149.6601-0-0-24510CA State Income Tax - Payroll TaxesINV0003435


81.3601-0-0-24510Medicare - Payroll TaxesINV0003436


239.1801-0-0-24510Federal Income Tax - Payroll TaxesINV0003437

807,241.08Payment Total:

12


8/9/2018 9:20:20 AM Page 11 of 12

Report Summary

Fund Summary

Payment AmountFund

01 - ENTERPRISE FUND 794,824.30

20 - GOV'T GENERAL FUND 924.74

22 - PARKS & RECREATION 11,354.48

25 - SOLID WASTE 575.56

807,679.08Grand Total:

Account Summary

Payment AmountAccount Number Account Name

01-0-0-14100 Prepaid Expense 10,042.89

01-0-0-14130 Prepaid Benefit 33,714.44

01-0-0-17000 CIP Enterprise Funds 26,773.60

01-0-0-17500 WIP - Admin 18,627.50

01-0-0-24510 Payroll Tax Payable 20,140.12

01-0-0-24530 Retirement W/H Payable 14.86

01-0-0-24580 Supplemental Ins W/H Pa… 302.00

01-0-1-52210 Board Exp - Auto Expense -11.99

01-0-1-52211 Board - Auto Expense/Bra… 58.86

01-0-1-52214 Board - Auto Expense/Mo… 63.22

01-0-1-52234 Board - Education,Trainin… 357.00

01-1-0-13010 Inventory - Water Field Pa… 28,143.18

01-1-0-24520 Garnishment Payable 92.30

01-1-0-24530 Retirement W/H Payable 16,638.70

01-1-0-24560 Retirement 457 W/H Pay… 374.39

01-1-0-29720 Loan Payable CIEDB 2012 197,795.75

01-1-0-29730 Loan Payable CNB 2014 96,855.75

01-1-1-51230 Employee Group Insurance 659.76

01-1-1-51240 Retirement 7,082.00

01-1-1-53110 Auditing & Accounting Fe… 1,500.00

01-1-1-53120 Legal Services 9,718.70

01-1-1-53150 Outside Service 1,683.80

01-1-1-53160 Permits & Fees 1,192.00

01-1-1-53170 Software Support 2,032.80

01-1-1-54110 Advertising 336.46

01-1-1-54140 Auto Expense 609.76

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

01-1-1-54230 Dues & Subscriptions 1,600.00

01-1-1-54260 Education & Training 1,970.00

01-1-1-54290 Employment Expense 84.00

01-1-1-54300 Equipment Rental / Lease 276.10

01-1-1-54320 General Maintenance 5,460.00

01-1-1-54350 Insurance 47.50

01-1-1-54440 Meeting, Seminar & Suppl… 694.67

01-1-1-54470 Travel Expense 1,240.78

01-1-1-54500 Operating Supplies 521.04

01-1-1-54530 Office Supplies 1,448.79

01-1-1-54830 State & County Fees & Se… 10,076.00

01-1-1-54890 Printing 1,707.59

01-1-1-58010 Telephone 1,543.86

01-1-1-58110 Utilities 1,505.12

01-1-1-91010 Interest Expense 185,552.46

01-1-1-92010 Loan Administrator Fee 19,726.48

01-1-2-53150 Outside Service 10,382.70

01-1-2-53160 Permits & Fees 230.00


01-1-2-54620 Repair & Maintenance 295.61

01-1-2-54650 Small Tools 1,736.33

01-1-2-54680 Uniforms 489.22

13


8/9/2018 9:20:20 AM Page 12 of 12

Account Summary

Payment AmountAccount Number Account Name

01-1-3-50010 MWA/Antelope WM Adm… 3,685.95


01-1-3-58115 Utilities - Solar Credits -263.71

01-1-5-54620 Repair & Maintenance 36,720.40

01-1-5-54650 Small Tools 1,543.95

01-1-5-58010 Telephone 162.14

01-1-6-53160 Permits & Fees 180.00

01-1-6-53170 Software Support 6,696.30

01-1-6-54860 Postage & Mailing 4,661.49

01-1-6-54890 Printing 427.17


01-1-7-53150 Outside Service 15,400.00


01-1-8-54410 Fuel Costs 938.81

01-1-8-54710 Vehicle Maintenance 1,254.47

01-1-9-54800 Programs (Wtr Conservati… 125.70


20-0-0-58110 Utilities 716.59

20-0-1-54830 State & County Fees & Se… 200.00

22-2-0-24530 Retirement W/H Payable 1,594.33

22-2-0-24560 Retirement 457 W/H Pay… 6.45


22-2-1-52210 Board Exp - Auto Expense 11.99

22-2-1-54230 Dues & Subscriptions 80.00


22-2-1-54680 Uniforms 61.00

22-2-2-21130 Accounts Payable - Other 180.00


22-2-2-53160 Permits & Fees 580.00



22-2-2-54800 Programs (Park & Rec) 3,379.54

22-2-2-54801 Senior Lunch Program 1,440.07

22-2-2-54802 Farmer's Market 1,398.41

22-2-2-58110 Utilities 2,110.37

22-2-8-54710 Vehicle Maintenance 110.23


25-5-1-54800 Programs (Solid Waste) 500.00

Grand Total: 807,679.08

Project Account Summary

Payment AmountProject Account Key

**None** 762,032.98

C0035 COMPUTER EQUIPMENT 7,781.35

C0061 OUTSIDE SERVIC 245.00

C0063 OUTSIDE SVCS 4,162.00

C0067 OUTSIDE SERVICE 18,627.50

C0068 OUTSIDE SVCS 14,830.25

Grand Total: 807,679.08

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 - Consumption01 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 - Meter01 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 Surcharge01 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 meters01 1 1 45500 Connection Fee New meter installation cost to connect to the system22 2 0 47600 Park & Recreation Fee Fees charged for facility rental and classes01 1 1 48200 Other Services Incomes Disconnection for non-payment, Service Est. Fee, Fire flow test fee25 5 0 48500 Solid Waste Income Fee from CR&R for solid waste collection in District01 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 groundXX X X 50020 MWA WM Make Up Water If we pump more than our allowance, we have to replace the waterXX X X 50040 Water Purchases - Other Water used through emergency connections as necessaryXX X X 51110 Salaries & Wages Salaries for StaffXX 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 endXX 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 insuranceXX X X 51240 Retirement CalPers retirementXX X X 51290 Contra Benes (towards projects) Reclassification of benefits to cip projects at year endXX X X 51295 Contra Retirement GASB68 YE Adjustments for Retirement per GASBXX X X 52110 Board Director's Fee Board StipendsXX 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 contractorXX X X 53140 Laboratory Analysis Tests required by law for water qualityXX 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 contractXX 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 meetingsXX 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 accountsXX X X 59110 Property Taxes Well #14, Dairy Property, Home Field, & Georges FieldXX 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

8/9/2018 9:58:08 AM Page 1 of 10

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

As Of 07/31/2018

07/31/2018Beginning Balance

07/01/2018 Change

Fund: 01 - ENTERPRISE FUND

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 158,473.91346,526.53 -188,052.62

11201 - Cash-Operating Reserves 1,186,507.001,186,507.00 0.00

11202 - Cash-Replacement Reserves 3,350,810.803,350,810.80 0.00

11203 - Cash-Disaster Reserves 2,267,308.792,267,308.79 0.00

11204 - Cash-Debt Service 941,441.00941,441.00 0.00

Total 11 - Cash 7,904,541.508,092,594.12 -188,052.62

12 - Accounts Receivable

12010 - Accounts Receivable - Water 655,900.10692,889.22 -36,989.12

12020 - AR Accounts Receivable 208.73514.68 -305.95

12150 - A/R - Accrual 169,964.85169,688.48 276.37

12610 - Delinquent Accounts to Tax Roll 90,273.3442,594.39 47,678.95

12630 - Water Availability Receivable - WC13 69,480.5069,480.50 0.00

12640 - Water Availability Receivable - UD60 234.03234.03 0.00

12910 - Accrued Interest Receivable-GF 0.0049,381.78 -49,381.78

Total 12 - Accounts Receivable 986,061.551,024,783.08 -38,721.53

13 - Inventory

13010 - Inventory - Water Field Parts 197,376.51194,474.41 2,902.10

Total 13 - Inventory 197,376.51194,474.41 2,902.10

14 - Other Current Assets

14100 - Prepaid Expense 131,340.68119,598.05 11,742.63

14120 - Prepaid - Worker's Comp 43,262.8045,835.54 -2,572.74

14130 - Pre Paid Benefit 27,967.3726,862.82 1,104.55

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

Total 14 - Other Current Assets 616,642.85606,368.41 10,274.44

Total Current Assets 9,704,622.419,918,220.02 -213,597.61

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 3,644,284.993,644,284.99 0.00

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

15230 - Bldg & Facilities 5,879,603.635,879,603.63 0.00

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 63,433,488.2063,433,488.20 0.00

16 - Equipment

16620 - Equipment - Computer 1,167,082.581,167,082.58 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 536,662.34536,662.34 0.00

16740 - Backhoe & Trailer 51,700.0151,700.01 0.00

16750 - Dump Truck 33,300.0033,300.00 0.00

19

Balance Sheet - By Funds As Of 07/31/2018

8/9/2018 9:58:08 AM Page 2 of 10


07/01/2018 Change

16800 - Other Equipment 82,940.0182,940.01 0.00

Total 16 - Equipment 2,023,221.792,023,221.79 0.00

17 - CIP

17000 - CIP - 167,115.68159,250.83 7,864.85

17500 - WIP - Admin 18,627.503,627.50 15,000.00

Total 17 - CIP 185,743.18162,878.33 22,864.85

19 - Accumulated Depreciation

19010 - Accm. Depreciation - ADM -178,257.21-175,552.24 -2,704.97

19050 - Accm. Depreciation - OP -307,182.46-285,249.20 -21,933.26

19200 - Accm. Depreciation - Bldg & Fac - Pump Station -2,938,036.68-2,929,236.77 -8,799.91

19410 - Accm. Depreciation - Wells -1,820,822.76-1,808,120.33 -12,702.43

19420 - Accm. Depreciation - Reservoirs -2,763,994.69-2,751,134.57 -12,860.12

19430 - Accm. Depreciation - Tanks -614,001.96-608,149.33 -5,852.63

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

19450 - Accm. Depreciation - Transmissions & Dist Main -12,598,477.93-12,569,532.09 -28,945.84

19470 - Accm. Depreciation - Meters -1,600,954.88-1,584,945.34 -16,009.54

19620 - Accm. Depreciation - Equipment - Computer -705,467.45-691,324.25 -14,143.20

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

19640 - Accm. Depreciation - Equipment - Operation -76,026.74-75,057.86 -968.88

19730 - Accm. Depreciation - Truck -462,021.93-459,119.38 -2,902.55

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 -47,191.39-46,892.76 -298.63

19900 - Accm. Amortization -569,139.52-527,274.97 -41,864.55

Total 19 - Accumulated Depreciation -24,983,160.47-24,813,173.96 -169,986.51

Total Fixed Assets 40,659,292.7040,806,414.36 -147,121.66

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

50,364,415.11Total Assets: 50,725,134.38 -360,719.27

Liability

Current Liabilities

21 - Accounts Payable

21100 - Accounts Payable - Trade 2,525.33145,881.42 -143,356.09

21150 - Accounts Payable - Unclaimed Property 1,447.611,447.61 0.00

Total 21 - Accounts Payable 3,972.94147,329.03 -143,356.09

22 - Accrrued Payable

22150 - Accrued Interest Payable 0.00154,627.05 -154,627.05

22210 - Deferred Revenue 58.3331,531.34 -31,473.01

Total 22 - Accrrued Payable 58.33186,158.39 -186,100.06

23 - Deposit

23320 - Customer Deposit - Meter 6,000.004,500.00 1,500.00

23330 - Customer Deposit - Maint. Bond 2,392.952,392.95 0.00

Total 23 - Deposit 8,392.956,892.95 1,500.00

24 - Payroll Liability

24410 - Accrued Payroll 0.0032,360.75 -32,360.75

24411 - Payroll Payable 0.0018.36 -18.36

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

24540 - Worker's Compensation Payable 7,292.887,292.88 0.00

24580 - Supplemental Ins W/H Payable 104.140.00 104.14

24650 - Current P- Compensated absences 59,851.5359,851.53 0.00

Total 24 - Payroll Liability 90,812.31123,087.28 -32,274.97

25 - Other Current Liabilities

20


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07/01/2018 Change

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 138,910.53499,141.65 -360,231.12

Long Term Liabilities

29 - Long Term Liability

29710 - Loan Payable - CIEDB 2,088,145.332,088,145.33 0.00

29720 - CIEDB Loan 6,377,697.596,575,493.34 -197,795.75

29730 - City National Bank Loan 4,273,271.744,370,127.49 -96,855.75

29740 - Loan Payable - CalTrans 160,581.61160,581.61 0.00

29800 - Compensated absences 59,851.5259,851.52 0.00

29850 - Net Pension Liability 26,672.0026,672.00 0.00

Total 29 - Long Term Liability 12,986,219.7913,280,871.29 -294,651.50

Total Long Term Liabilities 12,986,219.7913,280,871.29 -294,651.50

13,125,130.32Total Liability: 13,780,012.94 -654,882.62

Equity

31 - Board Designated Reserves

31110 - Operating Reserve - Water&Adm 1,186,507.001,186,507.00 0.00

31210 - Debt Service Reserve - CEIDB 941,441.00941,441.00 0.00

31310 - Replacement Reserve - Water&Adm 3,350,810.803,350,810.80 0.00

31410 - Disaster Reserve-Water&Adm 2,267,308.792,267,308.79 0.00

Total 31 - Board Designated Reserves 7,746,067.597,746,067.59 0.00

32 - Unrestricted

32000 - Unrestricted Net Assets 5,434,924.465,434,924.46 0.00

Total 32 - Unrestricted 5,434,924.465,434,924.46 0.00

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

36,945,121.44Total Beginning Equity: 36,945,121.44 0.00

Total Revenue 667,638.560.00 691,554.28

Total Expense 373,475.210.00 373,455.21

Total Liabilities, Equity and Current Surplus (Deficit):

Total Equity and Current Surplus (Deficit): 37,239,284.79

50,364,415.11

36,945,121.44

50,725,134.38

294,163.35

-360,719.27

21


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07/01/2018 Change

Fund: 20 - GOV'T GENERAL FUND

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 224,873.23222,226.48 2,646.75

11201 - Cash-Operating Reserves 7,506.007,506.00 0.00

11202 - Cash-Replacement Reserves 118,844.00118,844.00 0.00

11203 - Cash-Disaster Reserves 65,222.0065,222.00 0.00

Total 11 - Cash 416,445.23413,798.48 2,646.75



Total 14 - Other Current Assets 46,010.0046,010.00 0.00

Total Current Assets 462,455.23459,808.48 2,646.75

Fixed Assets

15 - Fixed Assets

15110 - Land 1,389,000.001,389,000.00 0.00

15160 - Planning and Development 68,381.7268,381.72 0.00

15230 - Bldg & Facilities 540,000.00540,000.00 0.00

15410 - Wells 24,840.0024,840.00 0.00


16 - Equipment

16645 - Equipment 19,000.0019,000.00 0.00

Total 16 - Equipment 19,000.0019,000.00 0.00


19040 - Accm. Depreciation - Parks -513,473.04-510,730.37 -2,742.67

19645 - Accm. Depreciation - Equipment Gov't -14,883.35-14,566.69 -316.66

Total 19 - Accumulated Depreciation -528,356.39-525,297.06 -3,059.33


1,975,320.56Total Assets: 1,975,733.14 -412.58

Liability

Current Liabilities


21100 - Accounts Payable - Trade 0.00716.59 -716.59

Total 21 - Accounts Payable 0.00716.59 -716.59

23 - Deposit

23310 - Customer Deposits 5,000.005,000.00 0.00

Total 23 - Deposit 5,000.005,000.00 0.00

Total Current Liabilities 5,000.005,716.59 -716.59

5,000.00Total Liability: 5,716.59 -716.59

Equity


31150 - Operating Reserve - Govt Fund 7,506.007,506.00 0.00

31350 - Replacement Reserve - Govt Fund 118,844.00118,844.00 0.00

31450 - Disaster Reserve - Govt Fund 65,222.0065,222.00 0.00

Total 31 - Board Designated Reserves 191,572.00191,572.00 0.00

32 - Unrestricted




22


8/9/2018 9:58:08 AM Page 5 of 10


07/01/2018 Change

Total Revenue 3,660.960.00 3,660.96

Total Expense 3,356.950.00 3,356.95



1,975,320.56

1,970,016.55

1,975,733.14

304.01

-412.58

23


8/9/2018 9:58:08 AM Page 6 of 10


07/01/2018 Change

Fund: 22 - PARKS & RECREATION

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 3,884,085.423,911,278.70 -27,193.28


11202 - Cash-Replacement Reserves 151,760.00151,760.00 0.00

11203 - Cash-Disaster Reserves 138,939.00138,939.00 0.00

Total 11 - Cash 4,266,642.424,293,835.70 -27,193.28


12200 - Accounts Receivable - Parks 1,795.001,475.00 320.00

Total 12 - Accounts Receivable 1,795.001,475.00 320.00


Fixed Assets

15 - Fixed Assets

15120 - Land - Parks - Phelan 1,254,729.221,254,729.22 0.00

15130 - Land - Parks - Pinon Hills 53,892.6553,892.65 0.00

15250 - Water Shares - SCWC 8,400.008,400.00 0.00

15320 - Improvement - Phelan 689,238.27689,238.27 0.00

15330 - Improvement - Pinon Hills 621,073.45621,073.45 0.00

15340 - Improvement - Parks Development 57,834.1657,834.16 0.00


16 - Equipment

16650 - Equipment - P 12,845.0012,845.00 0.00

Total 16 - Equipment 12,845.0012,845.00 0.00

17 - CIP

17000 - CIP - 24,686.5017,500.00 7,186.50

Total 17 - CIP 24,686.5017,500.00 7,186.50


19040 - Accm. Depreciation - Parks -677,342.88-671,436.85 -5,906.03

19050 - Accm. Depreciation - OP -7,171.94-7,118.42 -53.52

Total 19 - Accumulated Depreciation -684,514.82-678,555.27 -5,959.55

Total Fixed Assets 2,038,184.432,036,957.48 1,226.95

6,306,621.85Total Assets: 6,332,268.18 -25,646.33

Liability

Current Liabilities


21100 - Accounts Payable - Trade 377.096,787.40 -6,410.31

Total 21 - Accounts Payable 377.096,787.40 -6,410.31


22210 - Deferred Revenue 55.0030.00 25.00

Total 22 - Accrrued Payable 55.0030.00 25.00


24410 - Accrued Payroll 0.002,823.40 -2,823.40











24


8/9/2018 9:58:08 AM Page 7 of 10


07/01/2018 Change

Total 29 - Long Term Liability 8,650.898,650.89 0.00

Total Long Term Liabilities 8,650.898,650.89 0.00

18,732.87Total Liability: 27,941.58 -9,208.71

Equity






32 - Unrestricted




33120 - Investments in Utility Plant-P 2,145,790.802,145,790.80 0.00



Total Revenue 4,157.280.00 4,157.28

Total Expense 20,594.900.00 21,074.90



6,306,621.85

6,304,326.60

6,332,268.18

-16,437.62

-25,646.33

25


8/9/2018 9:58:08 AM Page 8 of 10


07/01/2018 Change

Fund: 23 - STREET LIGHTING

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 626.00626.00 0.00


Total 11 - Cash 3,422.003,422.00 0.00

Total Current Assets 3,422.003,422.00 0.00

3,422.00Total Assets: 3,422.00 0.00

Liability

0.00Total Liability: 0.00 0.00

Equity




32 - Unrestricted

32000 - Unrestricted Net Assets 626.00626.00 0.00

Total 32 - Unrestricted 626.00626.00 0.00

3,422.00Total Beginning Equity: 3,422.00 0.00

Total Revenue 0.000.00 0.00

Total Expense 0.000.00 0.00


Total Equity and Current Surplus (Deficit): 3,422.00

3,422.00

3,422.00

3,422.00

0.00

0.00

26


8/9/2018 9:58:08 AM Page 9 of 10


07/01/2018 Change

Fund: 24 - GOV'T PROPERTY TAX

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 429,434.95389,418.07 40,016.88

Total 11 - Cash 429,434.95389,418.07 40,016.88


12710 - Tax Receivable - CSA 70L 0.00783.60 -783.60

12720 - Tax Receivable - CSA 9 0.00-0.23 0.23

12740 - Tax Receivable - PPHCSD 0.0039,133.91 -39,133.91

Total 12 - Accounts Receivable 0.0039,917.28 -39,917.28

Total Current Assets 429,434.95429,335.35 99.60

429,434.95Total Assets: 429,335.35 99.60

Liability

0.00Total Liability: 0.00 0.00

Equity

32 - Unrestricted

32000 - Unrestricted Net Assets 429,335.35429,335.35 0.00

Total 32 - Unrestricted 429,335.35429,335.35 0.00



Total Expense 0.000.00 0.00



429,434.95

429,335.35

429,335.35

99.60

99.60

27


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07/01/2018 Change

Fund: 25 - SOLID WASTE

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 13,518.87-15,797.96 29,316.83


Total 11 - Cash 30,165.87849.04 29,316.83


12200 - Accounts Receivable - Parks 0.0030,020.98 -30,020.98

Total 12 - Accounts Receivable 0.0030,020.98 -30,020.98

Total Current Assets 30,165.8730,870.02 -704.15

30,165.87Total Assets: 30,870.02 -704.15

Liability

Current Liabilities


24410 - Accrued Payroll 0.00380.04 -380.04

Total 24 - Payroll Liability 0.00380.04 -380.04

Total Current Liabilities 0.00380.04 -380.04

0.00Total Liability: 380.04 -380.04

Equity




32 - Unrestricted

32000 - Unrestricted Net Assets 13,842.9813,842.98 0.00

Total 32 - Unrestricted 13,842.9813,842.98 0.00



Total Expense 342.690.00 342.69



30,165.87

30,489.98

30,870.02

-324.11

-704.15

28

8/9/2018 9:59:11 AM Page 1 of 8

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

For the Period Ending 07/31/2018

Jul - JulBudget $ (Unfav) Budget

Total ENTERPRISE FUNDS

Budget Jul - Jul $ (Unfav) Budget Annual Budget

TOTAL


Total GOVERNMENT FUNDS

Operational

Revenue

Total 40 - Water Consumption 378,942.85 7,571.78371,371.07 3,045,580.90371,371.07 0.00378,942.85 0.007,571.78 0.00

Total 41 - Water Meter Charges 177,876.57 1,962.23175,914.34 2,118,100.42175,914.34 0.00177,876.57 0.001,962.23 0.00

Total 45 - Meter Installation/Fees/Connection 11,590.09 -33,143.2644,733.35 537,015.2144,733.35 0.0011,590.09 0.00-33,143.26 0.00

Total 47 - Parks 1,980.00 -223.802,203.80 26,456.250.00 2,203.800.00 1,980.000.00 -223.80

Total 48 - Other Income 17,628.10 -14,559.9432,188.04 386,411.2916,780.60 15,407.4417,628.10 0.00847.50 -15,407.44

588,017.61 -38,392.99626,410.60 6,113,564.07Total Revenue 17,611.24 1,980.00 -15,631.24608,799.36 586,037.61 -22,761.75

Expense

Total 50 - Water 569.93 -478.3091.63 10,937.9791.63 0.00569.93 0.00-478.30 0.00

Total 51 - Salary & Benefits 146,103.91 58,492.49204,596.40 2,456,144.71186,481.52 18,114.88133,713.99 12,389.9252,767.53 5,724.96

Total 52 - Board 837.29 8,193.369,030.65 108,412.177,937.45 1,093.201,731.28 -893.996,206.17 1,987.19

Total 53 - Professional Fee 8,622.97 23,082.9531,705.92 380,624.3729,814.31 1,891.618,016.88 606.0921,797.43 1,285.52

Total 54 - Service and Supplies 28,612.92 118,618.57147,231.49 1,763,734.88131,196.32 16,035.1726,250.93 2,361.99104,945.39 13,673.18

Total 58 - Utilities 2,517.65 22,113.0024,630.65 288,989.4020,810.60 3,820.051,706.00 811.6519,104.60 3,008.40

Total 59 - Other Expenses-Depreciation/Amort/Other 179,883.36 -6,209.66173,673.70 2,087,915.04162,848.17 10,825.53170,864.48 9,018.88-8,016.31 1,806.65

367,148.03 223,812.41590,960.44 7,096,758.54Total Expense 51,780.44 24,294.54 27,485.90539,180.00 342,853.49 196,326.51

Net Operational Income 220,869.58 185,419.4235,450.16 -983,194.47-34,169.20 -22,314.54 11,854.6669,619.36 243,184.12 173,564.76

Non-Operational

70 - Property Tax Revenue

Total 71 - Property Tax Revenue - Current 0.00 0.000.00 1,073,896.300.00 0.000.00 0.000.00 0.00

Total 72 - Property Tax Revenue - Prior Years 0.00 0.000.00 30,176.190.00 0.000.00 0.000.00 0.00

Total 73 - Property Tax Revenue - Other 0.00 0.000.00 29,797.090.00 0.000.00 0.000.00 0.00

Total 74 - Special Assessments 0.00 0.000.00 294,640.300.00 0.000.00 0.000.00 0.00

Total 70 - Property Tax Revenue 0.00 0.000.00 1,428,509.880.00 0.00 0.000.00 0.00 0.00

80 - Other Revenue

Total 86 - Penalty & Other Fees 9,321.07 -1,817.0811,138.15 116,618.1411,138.15 0.009,321.07 0.00-1,817.08 0.00

Total 88 - Other 78,236.30 -37,796.76116,033.06 1,392,954.40108,506.58 7,526.4872,279.88 5,956.42-36,226.70 -1,570.06

Total 80 - Other Revenue 87,557.37 -39,613.84127,171.21 1,509,572.547,526.48 5,956.42 -1,570.06119,644.73 81,600.95 -38,043.78

87,557.37 -39,613.84127,171.21 2,938,082.42Total Revenue 7,526.48 5,956.42 -1,570.06119,644.73 81,600.95 -38,043.78

29

8/9/2018 9:59:11 AM Page 2 of 8




TOTAL



90 - Other Expense

Total 91 - Interest Expense 30,925.41 -212.1030,713.31 368,707.3230,713.31 0.0030,925.41 0.00-212.10 0.00

Total 92 - Loan Expense 19,726.48 -17,561.442,165.04 25,990.922,165.04 0.0019,726.48 0.00-17,561.44 0.00

Total 93 - Other Expense - Tax Processing 0.00 208.33208.33 2,500.970.00 208.330.00 0.000.00 208.33

Total 94 - Other Expense - CIP 0.00 66,479.0466,479.04 798,067.7766,479.04 0.000.00 0.0066,479.04 0.00

Total 95 - Fair Market Value -20,030.17 18,849.72-1,180.45 -14,171.13-1,180.45 0.00-20,030.17 0.0018,849.72 0.00

Total 99 - Other 0.00 0.000.00 0.00-30,227.90 30,227.900.00 0.00-30,227.90 30,227.90

Total 90 - Other Expense 30,621.72 67,763.5598,385.27 1,181,095.8530,436.23 0.00 30,436.2367,949.04 30,621.72 37,327.32

30,621.72 67,763.5598,385.27 1,181,095.85Total Expense 30,436.23 0.00 30,436.2367,949.04 30,621.72 37,327.32

Net Non-Operational Income 56,935.65 28,149.7128,785.94 1,756,986.57-22,909.75 5,956.42 28,866.1751,695.69 50,979.23 -716.46

Net Income 277,805.23 213,569.1364,236.10 773,792.10-57,078.95 -16,358.12 40,720.83121,315.05 294,163.35 172,848.30

30

8/9/2018 9:59:11 AM Page 3 of 8

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





TOTAL



Operational

Operational Revenue

40 - Water Consumption

40010 - Water Sales - Residential - C 328,588.28 2,855.15325,733.13 2,680,441.53325,733.13 0.00328,588.28 0.002,855.15 0.00

40020 - Water Sales - Commercial - C 1,666.91 -372.442,039.35 17,188.762,039.35 0.001,666.91 0.00-372.44 0.00

40030 - Water Sales - Fire Protection-C 0.00 -246.88246.88 2,267.96246.88 0.000.00 0.00-246.88 0.00

40060 - Water Sales - Multiple Res - C 213.48 -15.87229.35 2,619.87229.35 0.00213.48 0.00-15.87 0.00

40070 - Water Sales - School - C 47,979.84 8,642.7839,337.06 277,374.4639,337.06 0.0047,979.84 0.008,642.78 0.00

40090 - Water Sales - Construction - C 494.34 -3,290.963,785.30 58,672.293,785.30 0.00494.34 0.00-3,290.96 0.00

40095 - Water Sales - Construction Non Potable- C 0.00 0.000.00 7,016.030.00 0.000.00 0.000.00 0.00

Total 40 - Water Consumption 378,942.85 7,571.78371,371.07 3,045,580.90371,371.07 0.00378,942.85 0.007,571.78 0.00

41 - Water Meter Charges

41010 - Water Sales - Residential - M 173,006.98 1,263.28171,743.70 2,068,032.57171,743.70 0.00173,006.98 0.001,263.28 0.00

41020 - Water Sales - Commercial - M 1,206.67 0.331,206.34 14,481.901,206.34 0.001,206.67 0.000.33 0.00

41030 - Water Sales - Fire Protection-M 189.00 189.000.00 0.000.00 0.00189.00 0.00189.00 0.00

41060 - Water Sales - Multiple Res - M 192.95 0.15192.80 2,314.53192.80 0.00192.95 0.000.15 0.00

41070 - Water Sales - School - M 2,181.62 3.702,177.92 26,145.502,177.92 0.002,181.62 0.003.70 0.00

41090 - Water Sales - Construction - M 1,099.35 505.77593.58 7,125.92593.58 0.001,099.35 0.00505.77 0.00

Total 41 - Water Meter Charges 177,876.57 1,962.23175,914.34 2,118,100.42175,914.34 0.00177,876.57 0.001,962.23 0.00

45 - Meter Installation/Fees/Connection

45300 - Meter Installation 3,510.45 -4,555.738,066.18 96,833.008,066.18 0.003,510.45 0.00-4,555.73 0.00

45400 - Permits & Inspections 705.00 401.04303.96 3,649.05303.96 0.00705.00 0.00401.04 0.00

45500 - Connection Fee 7,374.64 -28,988.5736,363.21 436,533.1636,363.21 0.007,374.64 0.00-28,988.57 0.00

Total 45 - Meter Installation/Fees/Connection 11,590.09 -33,143.2644,733.35 537,015.2144,733.35 0.0011,590.09 0.00-33,143.26 0.00

47 - Parks

47600 - Park & Recreation Fee 1,980.00 -223.802,203.80 26,456.250.00 2,203.800.00 1,980.000.00 -223.80

Total 47 - Parks 1,980.00 -223.802,203.80 26,456.250.00 2,203.800.00 1,980.000.00 -223.80

48 - Other Income

48200 - Other Services Incomes 12,865.60 631.9912,233.61 146,862.1012,233.61 0.0012,865.60 0.00631.99 0.00

48500 - Solid Waste Income 0.00 -15,407.4415,407.44 184,963.320.00 15,407.440.00 0.000.00 -15,407.44

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TOTAL



48700 - Administrative Fees 4,762.50 215.514,546.99 54,585.874,546.99 0.004,762.50 0.00215.51 0.00

Total 48 - Other Income 17,628.10 -14,559.9432,188.04 386,411.2916,780.60 15,407.4417,628.10 0.00847.50 -15,407.44

Total Operational Revenue 588,017.61 -38,392.99626,410.60 6,113,564.0717,611.24 1,980.00 -15,631.24608,799.36 586,037.61 -22,761.75

Operational Expense

50 - Water

50010 - MWA WM Admin. & Bio Fee 569.93 -569.930.00 9,837.970.00 0.00569.93 0.00-569.93 0.00

50020 - MWA WM Make Up Water 0.00 91.6391.63 1,100.0091.63 0.000.00 0.0091.63 0.00

Total 50 - Water 569.93 -478.3091.63 10,937.9791.63 0.00569.93 0.00-478.30 0.00

51 - Salary & Benefits

51110 - Salaries & Wages 80,432.63 41,268.79121,701.42 1,461,002.16110,144.59 11,556.8371,145.21 9,287.4238,999.38 2,269.41

51120 - Vacations 3,745.32 3,963.577,708.89 92,544.147,039.28 669.614,508.68 -763.362,530.60 1,432.97

51130 - Holiday 5,878.91 -274.255,604.66 67,283.445,140.77 463.895,486.19 392.72-345.42 71.17

51140 - Sick Pay 2,140.66 3,973.536,114.19 73,400.115,608.13 506.062,140.66 0.003,467.47 506.06

51150 - Misc Earn 2,572.88 2,926.025,498.90 66,013.495,328.97 169.932,477.66 95.222,851.31 74.71

51170 - Overtime 11,481.14 -2,001.019,480.13 113,807.659,039.81 440.3211,049.80 431.34-2,009.99 8.98

51210 - Payroll Taxes 1,507.25 2,030.803,538.05 42,474.263,173.91 364.141,388.92 118.331,784.99 245.81

51220 - Worker's Compensation 2,572.74 970.023,542.76 42,530.162,800.70 742.062,140.91 431.83659.79 310.23

51230 - Employee Group Insurance 24,469.40 396.5024,865.90 298,511.0423,159.21 1,706.6923,086.81 1,382.5972.40 324.10

51240 - Retirement 11,305.80 5,235.7016,541.50 198,578.2615,046.15 1,495.3510,291.97 1,013.834,754.18 481.52

51290 - Contra Benes (towards projects) -2.82 2.820.00 0.000.00 0.00-2.82 0.002.82 0.00

Total 51 - Salary & Benefits 146,103.91 58,492.49204,596.40 2,456,144.71186,481.52 18,114.88133,713.99 12,389.9252,767.53 5,724.96

52 - Board

52110 - Board Director's Fee -1,730.31 5,231.383,501.07 42,030.003,061.26 439.81-660.00 -1,070.313,721.26 1,510.12

52210 - Board Exp - Auto Expense 0.00 -21.92-21.92 -263.23-21.92 0.000.00 0.00-21.92 0.00

52211 - Board - Auto Expense/Brandon 0.00 85.2385.23 1,023.1785.23 0.000.00 0.0085.23 0.00

52214 - Board - Auto Expense/Morrissette 0.00 73.5073.50 882.4373.50 0.000.00 0.0073.50 0.00

52215 - Board - Auto Expense/Roberts 0.00 58.3558.35 700.5058.35 0.000.00 0.0058.35 0.00

52216 - Board-Auto Expense/Pace 0.00 44.3744.37 532.7544.37 0.000.00 0.0044.37 0.00

52217 - Board-Auto Expense/Whalen 0.00 78.9378.93 947.5478.93 0.000.00 0.0078.93 0.00

52221 - Board - Meals,Travel Expenses/Brandon 0.00 438.15438.15 5,259.91438.15 0.000.00 0.00438.15 0.00

52224 - Board - Meals,Travel Expenses/Morrissette 0.00 151.49151.49 1,818.63151.49 0.000.00 0.00151.49 0.00

52225 - Board - Meals,Travel Expenses/Roberts 0.00 317.03317.03 3,805.92317.03 0.000.00 0.00317.03 0.00

52226 - Board-Meals,Travel Expenses/Pace 0.00 176.37176.37 2,117.38176.37 0.000.00 0.00176.37 0.00

52227 - Board-Meals,Travel Expenses/Whalen 0.00 73.4673.46 881.8973.46 0.000.00 0.0073.46 0.00

52231 - Board - Education,Training/Brandon 0.00 7.987.98 95.927.98 0.000.00 0.007.98 0.00

52234 - Board - Education,Training/Morrissette 32.00 -72.20-40.20 -482.63-40.20 0.0032.00 0.00-72.20 0.00

52235 - Board - Education,Training/Roberts 0.00 105.26105.26 1,263.68105.26 0.000.00 0.00105.26 0.00

52236 - Board-Education,Training/Pace 0.00 170.15170.15 2,042.63170.15 0.000.00 0.00170.15 0.00

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TOTAL



52240 - Board Expense - Insurance 2,535.60 1,275.833,811.43 45,755.683,158.04 653.392,359.28 176.32798.76 477.07

Total 52 - Board 837.29 8,193.369,030.65 108,412.177,937.45 1,093.201,731.28 -893.996,206.17 1,987.19

53 - Professional Fee

53110 - Auditing & Accounting Fees 0.00 1,680.001,680.00 20,168.261,600.00 80.000.00 0.001,600.00 80.00

53120 - Legal Services 0.00 9,646.639,646.63 115,806.088,607.47 1,039.160.00 0.008,607.47 1,039.16

53130 - Engineering 0.00 24.9924.99 300.000.00 24.990.00 0.000.00 24.99

53140 - Laboratory Analysis 0.00 1,082.901,082.90 13,000.001,082.90 0.000.00 0.001,082.90 0.00

53150 - Outside Service 1,997.13 6,047.738,044.86 96,577.207,545.51 499.351,997.13 0.005,548.38 499.35

53160 - Permits & Fees 1,772.00 1,293.823,065.82 36,804.822,928.38 137.441,192.00 580.001,736.38 -442.56

53170 - Software Support 4,853.84 3,306.888,160.72 97,968.018,050.05 110.674,827.75 26.093,222.30 84.58

Total 53 - Professional Fee 8,622.97 23,082.9531,705.92 380,624.3729,814.31 1,891.618,016.88 606.0921,797.43 1,285.52

54 - Service and Supplies

54110 - Advertising 308.06 502.00810.06 9,724.67434.77 375.29246.86 61.20187.91 314.09

54140 - Auto Expense 0.00 273.21273.21 3,280.02247.88 25.330.00 0.00247.88 25.33

54170 - Auto Allowance 331.61 318.13649.74 7,800.00649.74 0.00331.61 0.00318.13 0.00

54200 - Credit Card Fee & Bank Charges 3,621.97 258.123,880.09 46,579.933,880.09 0.003,621.97 0.00258.12 0.00

54230 - Dues & Subscriptions 1,480.00 430.461,910.46 19,180.231,835.64 74.821,400.00 80.00435.64 -5.18

54260 - Education & Training 0.00 2,726.292,726.29 32,728.672,514.71 211.580.00 0.002,514.71 211.58

54290 - Employment Expense 2.00 129.77131.77 1,581.88131.77 0.002.00 0.00129.77 0.00

54300 - Equipment Rental / Lease 0.00 1,050.501,050.50 12,611.36841.33 209.170.00 0.00841.33 209.17

54320 - General Maintenance 310.00 154.99464.99 5,582.28443.37 21.62310.00 0.00133.37 21.62

54350 - Insurance 7,278.84 -196.137,082.71 85,026.586,935.55 147.167,126.10 152.74-190.55 -5.58

54380 - Insurance - Vehicle 1,624.51 78.391,702.90 20,443.051,602.01 100.891,527.03 97.4874.98 3.41

54410 - Fuel Costs 0.00 4,410.184,410.18 52,943.454,280.07 130.110.00 0.004,280.07 130.11

54440 - Meeting, Seminar & Supplies -340.00 850.69510.69 6,131.06485.99 24.70-340.00 0.00825.99 24.70

54470 - Travel Expense 0.00 2,287.212,287.21 27,457.672,114.40 172.810.00 0.002,114.40 172.81

54500 - Operating Supplies 1,059.42 7,991.999,051.41 108,660.928,180.93 870.481,059.42 0.007,121.51 870.48

54530 - Office Supplies 224.30 2,000.842,225.14 26,712.862,116.02 109.12224.30 0.001,891.72 109.12

54620 - Repair & Maintenance 360.52 79,962.2580,322.77 964,259.0676,718.69 3,604.08162.48 198.0476,556.21 3,406.04

54650 - Small Tools 112.00 1,780.251,892.25 22,716.271,808.95 83.30112.00 0.001,696.95 83.30

54680 - Uniforms 0.00 935.53935.53 11,231.20773.91 161.620.00 0.00773.91 161.62

54710 - Vehicle Maintenance 651.16 3,277.503,928.66 47,162.953,637.45 291.21651.16 0.002,986.29 291.21

54740 - Easement Lease 0.00 84.3884.38 1,013.0484.38 0.000.00 0.0084.38 0.00

54770 - Computer & Equip Maintenance 0.00 518.08518.08 6,219.59518.08 0.000.00 0.00518.08 0.00

54800 - Programs (Wtr Conservation, Parks, etc) 0.00 6,684.376,684.37 80,244.701,950.44 4,733.930.00 0.001,950.44 4,733.93

54801 - Senior Lunch Program 813.13 951.241,764.37 21,180.940.00 1,764.370.00 813.130.00 951.24

54802 - Farmer's Market 700.00 1,015.441,715.44 20,593.620.00 1,715.440.00 700.000.00 1,015.44

54804 - Farmers Market MM Program 59.40 -42.8216.58 199.140.00 16.580.00 59.400.00 -42.82

54830 - State & County Fees & Services 10,016.00 -6,903.833,112.17 37,361.073,086.81 25.369,816.00 200.00-6,729.19 -174.64

54860 - Postage & Mailing 0.00 3,838.783,838.78 46,083.813,838.78 0.000.00 0.003,838.78 0.00

54890 - Printing 0.00 1,898.131,898.13 22,786.781,898.13 0.000.00 0.001,898.13 0.00

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TOTAL



54920 - Public Relation 0.00 1,352.631,352.63 16,238.08186.43 1,166.200.00 0.00186.43 1,166.20

Total 54 - Service and Supplies 28,612.92 118,618.57147,231.49 1,763,734.88131,196.32 16,035.1726,250.93 2,361.99104,945.39 13,673.18

58 - Utilities

58010 - Telephone 1,706.00 415.032,121.03 25,462.692,093.80 27.231,706.00 0.00387.80 27.23

58110 - Utilities 811.65 51,815.9352,627.58 625,086.8549,686.94 2,940.640.00 811.6549,686.94 2,128.99

58115 - Utilities - Solar Credits 0.00 -30,970.14-30,970.14 -371,790.40-30,970.14 0.000.00 0.00-30,970.14 0.00

58210 - Utilities - Street Lights 0.00 852.18852.18 10,230.260.00 852.180.00 0.000.00 852.18

Total 58 - Utilities 2,517.65 22,113.0024,630.65 288,989.4020,810.60 3,820.051,706.00 811.6519,104.60 3,008.40

59 - Other Expenses-Depreciation/Amort/Other

59100 - Bad Debt 877.97 -769.12108.85 1,306.76108.85 0.00877.97 0.00-769.12 0.00

59110 - Property Taxes 0.00 0.000.00 2,996.440.00 0.000.00 0.000.00 0.00

59120 - Depreciation & Amortization 179,005.39 -5,440.54173,564.85 2,083,611.84162,739.32 10,825.53169,986.51 9,018.88-7,247.19 1,806.65

Total 59 - Other Expenses-Depreciation/Amort/Other 179,883.36 -6,209.66173,673.70 2,087,915.04162,848.17 10,825.53170,864.48 9,018.88-8,016.31 1,806.65

Total Operational Expense 367,148.03 223,812.41590,960.44 7,096,758.5451,780.44 24,294.54 27,485.90539,180.00 342,853.49 196,326.51

Net Operational Income 220,869.58 185,419.4235,450.16 -983,194.47-34,169.20 -22,314.54 11,854.6669,619.36 243,184.12 173,564.76

Non-Operational

Non-Operational Revenue


71 - Property Tax Revenue - Current

71110 - Property Taxes - Curr Sec 0.00 0.000.00 951,044.410.00 0.000.00 0.000.00 0.00

71120 - Property Taxes - Curr Unsec 0.00 0.000.00 61,188.600.00 0.000.00 0.000.00 0.00

71130 - Property Taxes - Curr Supplimen 0.00 0.000.00 10,460.490.00 0.000.00 0.000.00 0.00

71140 - Property Taxes - Curr Unitary 0.00 0.000.00 36,347.760.00 0.000.00 0.000.00 0.00

71150 - Property Taxes - Curr Other 0.00 0.000.00 14,855.040.00 0.000.00 0.000.00 0.00

Total 71 - Property Tax Revenue - Current 0.00 0.000.00 1,073,896.300.00 0.000.00 0.000.00 0.00

72 - Property Tax Revenue - Prior Years

72110 - Property Taxes - Prior Sec 0.00 0.000.00 20,061.020.00 0.000.00 0.000.00 0.00

72120 - Property Taxes - Prior Unsec 0.00 0.000.00 335.770.00 0.000.00 0.000.00 0.00

72130 - Property Taxes - Prior Supplimn 0.00 0.000.00 8,036.560.00 0.000.00 0.000.00 0.00

72150 - Property Taxes - Prior Other 0.00 0.000.00 1,742.840.00 0.000.00 0.000.00 0.00

Total 72 - Property Tax Revenue - Prior Years 0.00 0.000.00 30,176.190.00 0.000.00 0.000.00 0.00

73 - Property Tax Revenue - Other

73160 - Property Taxes - Homeowner 0.00 0.000.00 7,903.640.00 0.000.00 0.000.00 0.00

73170 - Tax Penalties & Others 0.00 0.000.00 21,893.450.00 0.000.00 0.000.00 0.00

Total 73 - Property Tax Revenue - Other 0.00 0.000.00 29,797.090.00 0.000.00 0.000.00 0.00

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TOTAL



74 - Special Assessments

74110 - Special Assessments 0.00 0.000.00 294,640.300.00 0.000.00 0.000.00 0.00

Total 74 - Special Assessments 0.00 0.000.00 294,640.300.00 0.000.00 0.000.00 0.00

Total 70 - Property Tax Revenue 0.00 0.000.00 1,428,509.880.00 0.00 0.000.00 0.00 0.00

80 - Other Revenue

86 - Penalty & Other Fees

86120 - Penalties & Other Fees 9,321.07 -1,823.2511,144.32 116,692.2911,144.32 0.009,321.07 0.00-1,823.25 0.00

86200 - Penality - Drought 0.00 6.17-6.17 -74.15-6.17 0.000.00 0.006.17 0.00

Total 86 - Penalty & Other Fees 9,321.07 -1,817.0811,138.15 116,618.1411,138.15 0.009,321.07 0.00-1,817.08 0.00

88 - Other

88110 - Other Income - Interest 1,626.70 -4,448.126,074.82 72,927.083,595.14 2,479.68980.84 645.86-2,614.30 -1,833.82

88120 - Other Income - Water Other 169.08 -1,783.281,952.36 23,437.771,952.36 0.00169.08 0.00-1,783.28 0.00

88125 - Other Income - Senior Lunch Program 257.51 96.80160.71 1,929.360.00 160.710.00 257.510.00 96.80

88126 - Other Income - Farmer's Market 789.05 -130.94919.99 11,044.380.00 919.990.00 789.050.00 -130.94

88128 - Other Income - Farmers Mkt MM 159.00 -149.49308.49 3,703.480.00 308.490.00 159.000.00 -149.49

88150 - Other Income 4,833.62 -31,646.4236,480.04 437,935.6636,480.04 0.004,333.62 500.00-32,146.42 500.00

88170 - Other Income 3,605.00 -52.613,657.61 43,908.900.00 3,657.610.00 3,605.000.00 -52.61

88300 - Other Income - Chromium 6 Surcharge 66,796.34 317.3066,479.04 798,067.7766,479.04 0.0066,796.34 0.00317.30 0.00

Total 88 - Other 78,236.30 -37,796.76116,033.06 1,392,954.40108,506.58 7,526.4872,279.88 5,956.42-36,226.70 -1,570.06

Total 80 - Other Revenue 87,557.37 -39,613.84127,171.21 1,509,572.547,526.48 5,956.42 -1,570.06119,644.73 81,600.95 -38,043.78

Total Non-Operational Revenue 87,557.37 -39,613.84127,171.21 2,938,082.427,526.48 5,956.42 -1,570.06119,644.73 81,600.95 -38,043.78

Non-Operational Expense

90 - Other Expense

91 - Interest Expense

91010 - Interest Expense 30,925.41 -212.1030,713.31 368,707.3230,713.31 0.0030,925.41 0.00-212.10 0.00

Total 91 - Interest Expense 30,925.41 -212.1030,713.31 368,707.3230,713.31 0.0030,925.41 0.00-212.10 0.00

92 - Loan Expense

92010 - Loan Administrator Fee 19,726.48 -17,561.442,165.04 25,990.922,165.04 0.0019,726.48 0.00-17,561.44 0.00

Total 92 - Loan Expense 19,726.48 -17,561.442,165.04 25,990.922,165.04 0.0019,726.48 0.00-17,561.44 0.00

93 - Other Expense - Tax Processing

93010 - Tax Deduction 0.00 208.33208.33 2,500.970.00 208.330.00 0.000.00 208.33

Total 93 - Other Expense - Tax Processing 0.00 208.33208.33 2,500.970.00 208.330.00 0.000.00 208.33

94 - Other Expense - CIP

94010 - Chromium 6 Mitigation 0.00 66,479.0466,479.04 798,067.7766,479.04 0.000.00 0.0066,479.04 0.00

Total 94 - Other Expense - CIP 0.00 66,479.0466,479.04 798,067.7766,479.04 0.000.00 0.0066,479.04 0.00

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TOTAL



95 - Fair Market Value

95010 - Net Incr/Decr in Fair Value -20,030.17 18,849.72-1,180.45 -14,171.13-1,180.45 0.00-20,030.17 0.0018,849.72 0.00

Total 95 - Fair Market Value -20,030.17 18,849.72-1,180.45 -14,171.13-1,180.45 0.00-20,030.17 0.0018,849.72 0.00

99 - Other

99020 - Transfer In/Out Enterprise 0.00 30,227.9030,227.90 362,880.000.00 30,227.900.00 0.000.00 30,227.90

99030 - Transfer In/Out Government 0.00 -30,227.90-30,227.90 -362,880.00-30,227.90 0.000.00 0.00-30,227.90 0.00

Total 99 - Other 0.00 0.000.00 0.00-30,227.90 30,227.900.00 0.00-30,227.90 30,227.90

Total 90 - Other Expense -30,621.72 67,763.55-98,385.27 -1,181,095.85-30,436.23 0.00 30,436.23-67,949.04 -30,621.72 37,327.32

Total Non-Operational Expense 30,621.72 67,763.5598,385.27 1,181,095.8530,436.23 0.00 30,436.2367,949.04 30,621.72 37,327.32

Net Non-Operational Income 56,935.65 28,149.7128,785.94 1,756,986.57-22,909.75 5,956.42 28,866.1751,695.69 50,979.23 -716.46

Net Income 277,805.23 213,569.1364,236.10 773,792.10-57,078.95 -16,358.12 40,720.83121,315.05 294,163.35 172,848.30

36

8/9/2018 10:00:22 AM Page 1 of 3

Balance Sheet - ConsolidatedPhelan Pinon Hills Community Services District Account Summary

As Of 07/31/2018


07/01/2018 Change

Assets

Current Assets

11 - Cash

11000 - Cash in Bank 4,711,012.384,854,277.82 -143,265.44

11201 - Cash-Operating Reserves 1,305,314.001,305,314.00 0.00

11202 - Cash-Replacement Reserves 3,621,414.803,621,414.80 0.00

11203 - Cash-Disaster Reserves 2,471,469.792,471,469.79 0.00

11204 - Cash-Debt Service 941,441.00941,441.00 0.00

Total 11 - Cash 13,050,651.9713,193,917.41 -143,265.44


12010 - Accounts Receivable - Water 655,900.10692,889.22 -36,989.12

12020 - AR Accounts Receivable 208.73514.68 -305.95

12150 - A/R - Accrual 169,964.85169,688.48 276.37

12200 - Accounts Receivable - Parks 1,795.0031,495.98 -29,700.98

12610 - Delinquent Accounts to Tax Roll 90,273.3442,594.39 47,678.95

12630 - Water Availability Receivable - WC13 69,480.5069,480.50 0.00

12640 - Water Availability Receivable - UD60 234.03234.03 0.00

12710 - Tax Receivable - CSA 70L 0.00783.60 -783.60

12720 - Tax Receivable - CSA 9 0.00-0.23 0.23

12740 - Tax Receivable - PPHCSD 0.0039,133.91 -39,133.91

12910 - Accrued Interest Receivable-GF 0.0049,381.78 -49,381.78

Total 12 - Accounts Receivable 987,856.551,096,196.34 -108,339.79

13 - Inventory

13010 - Inventory - Water Field Parts 197,376.51194,474.41 2,902.10

Total 13 - Inventory 197,376.51194,474.41 2,902.10


14100 - Prepaid Expense 131,340.68119,598.05 11,742.63

14120 - Prepaid - Worker's Comp 43,262.8045,835.54 -2,572.74

14130 - Pre Paid Benefit 27,967.3726,862.82 1,104.55


Total 14 - Other Current Assets 662,652.85652,378.41 10,274.44


Fixed Assets

15 - Fixed Assets

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

15110 - Land 1,828,390.361,828,390.36 0.00

15120 - Land - Parks - Phelan 1,254,729.221,254,729.22 0.00

15130 - Land - Parks - Pinon Hills 53,892.6553,892.65 0.00

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

15160 - Planning and Development 3,712,666.713,712,666.71 0.00

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

15230 - Bldg & Facilities 6,419,603.636,419,603.63 0.00

15250 - Water Shares - SCWC 8,400.008,400.00 0.00

15320 - Improvement - Phelan 689,238.27689,238.27 0.00

15330 - Improvement - Pinon Hills 621,073.45621,073.45 0.00

15340 - Improvement - Parks Development 57,834.1657,834.16 0.00

15410 - Wells 5,096,056.905,096,056.90 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

37

Balance Sheet - Consolidated As Of 07/31/2018

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07/01/2018 Change


16 - Equipment

16620 - Equipment - Computer 1,167,082.581,167,082.58 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 19,000.0019,000.00 0.00

16650 - Equipment - P 12,845.0012,845.00 0.00

16730 - Trucks 536,662.34536,662.34 0.00

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 2,055,066.792,055,066.79 0.00

17 - CIP

17000 - CIP - 191,802.18176,750.83 15,051.35

17500 - WIP - Admin 18,627.503,627.50 15,000.00

Total 17 - CIP 210,429.68180,378.33 30,051.35


19010 - Accm. Depreciation - ADM -178,257.21-175,552.24 -2,704.97

19040 - Accm. Depreciation - Parks -1,190,815.92-1,182,167.22 -8,648.70

19050 - Accm. Depreciation - OP -314,354.40-292,367.62 -21,986.78

19200 - Accm. Depreciation - Bldg & Fac - Pump Station -2,938,036.68-2,929,236.77 -8,799.91

19410 - Accm. Depreciation - Wells -1,820,822.76-1,808,120.33 -12,702.43

19420 - Accm. Depreciation - Reservoirs -2,763,994.69-2,751,134.57 -12,860.12

19430 - Accm. Depreciation - Tanks -614,001.96-608,149.33 -5,852.63

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

19450 - Accm. Depreciation - Transmissions & Dist Main -12,598,477.93-12,569,532.09 -28,945.84

19470 - Accm. Depreciation - Meters -1,600,954.88-1,584,945.34 -16,009.54

19620 - Accm. Depreciation - Equipment - Computer -705,467.45-691,324.25 -14,143.20

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

19640 - Accm. Depreciation - Equipment - Operation -76,026.74-75,057.86 -968.88

19645 - Accm. Depreciation - Equipment Gov't -14,883.35-14,566.69 -316.66

19730 - Accm. Depreciation - Truck -462,021.93-459,119.38 -2,902.55

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 -47,191.39-46,892.76 -298.63

19900 - Accm. Amortization -569,139.52-527,274.97 -41,864.55

Total 19 - Accumulated Depreciation -26,196,031.68-26,017,026.29 -179,005.39


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 59,109,380.3459,496,763.07 -387,382.73

Liability

Current Liabilities


21100 - Accounts Payable - Trade 2,902.42153,385.41 -150,482.99

21150 - Accounts Payable - Unclaimed Property 1,447.611,447.61 0.00

Total 21 - Accounts Payable 4,350.03154,833.02 -150,482.99


22150 - Accrued Interest Payable 0.00154,627.05 -154,627.05

22210 - Deferred Revenue 113.3331,561.34 -31,448.01

Total 22 - Accrrued Payable 113.33186,188.39 -186,075.06

23 - Deposit

23310 - Customer Deposits 5,000.005,000.00 0.00

38

Balance Sheet - Consolidated As Of 07/31/2018

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07/01/2018 Change

23320 - Customer Deposit - Meter 6,000.004,500.00 1,500.00

23330 - Customer Deposit - Maint. Bond 2,392.952,392.95 0.00

Total 23 - Deposit 13,392.9511,892.95 1,500.00


24410 - Accrued Payroll 0.0035,564.19 -35,564.19

24411 - Payroll Payable 0.0018.36 -18.36

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

24540 - Worker's Compensation Payable 7,292.887,292.88 0.00

24580 - Supplemental Ins W/H Payable 104.140.00 104.14









29710 - Loan Payable - CIEDB 2,088,145.332,088,145.33 0.00

29720 - CIEDB Loan 6,377,697.596,575,493.34 -197,795.75

29730 - City National Bank Loan 4,273,271.744,370,127.49 -96,855.75

29740 - Loan Payable - CalTrans 160,581.61160,581.61 0.00



Total 29 - Long Term Liability 12,994,870.6813,289,522.18 -294,651.50

Total Long Term Liabilities 12,994,870.6813,289,522.18 -294,651.50

Total Liability 13,148,863.1913,814,051.15 -665,187.96

Equity


31110 - Operating Reserve - Water&Adm 1,186,507.001,186,507.00 0.00


31210 - Debt Service Reserve - CEIDB 941,441.00941,441.00 0.00

31310 - Replacement Reserve - Water&Adm 3,350,810.803,350,810.80 0.00


31410 - Disaster Reserve-Water&Adm 2,267,308.792,267,308.79 0.00


Total 31 - Board Designated Reserves 8,339,639.598,339,639.59 0.00

32 - Unrestricted




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

33120 - Investments in Utility Plant-P 2,145,790.802,145,790.80 0.00


Total Beginning Equity 45,682,711.9245,682,711.92 0.00

675,574.98Total Revenue 0.00 675,574.98

397,769.75Total Expense 0.00 397,769.75



59,109,380.34

45,682,711.92

59,496,763.07

277,805.23

-387,382.73

39

8/9/2018 10:01:15 AM Page 1 of 8

Revenue and Expense - ConsolidatedPhelan Pinon Hills Community Services District Summary


JulBudget $ (Unfav) Budget

CURRENT

YTD Budget Jul - Jul $ (Unfav) Budget Annual Budget 8.34%

YEAR TO DATE

Operational

Revenue

Total 40 - Water Consumption 371,371.07 378,942.85 7,571.78 378,942.85 7,571.78371,371.07 3,045,580.90 12.44 % 0.25 %

Total 41 - Water Meter Charges 175,914.34 177,876.57 1,962.23 177,876.57 1,962.23175,914.34 2,118,100.42 8.40 % 0.09 %

Total 45 - Meter Installation/Fees/Connection 44,733.35 11,590.09 -33,143.26 11,590.09 -33,143.2644,733.35 537,015.21 2.16 % -6.17 %

Total 47 - Parks 2,203.80 1,980.00 -223.80 1,980.00 -223.802,203.80 26,456.25 7.48 % -0.85 %

Total 48 - Other Income 32,188.04 17,628.10 -14,559.94 17,628.10 -14,559.9432,188.04 386,411.29 4.56 % -3.77 %

626,410.60 588,017.61 -38,392.99 588,017.61 -38,392.99626,410.60 6,113,564.07 9.62 % -0.63 %Total Revenue

Expense

Total 50 - Water 91.63 569.93 -478.30 569.93 -478.3091.63 10,937.97 5.21 % -4.37 %

Total 51 - Salary & Benefits 204,596.40 146,103.91 58,492.49 146,103.91 58,492.49204,596.40 2,456,144.71 5.95 % 2.38 %

Total 52 - Board 9,030.65 837.29 8,193.36 837.29 8,193.369,030.65 108,412.17 0.77 % 7.56 %

Total 53 - Professional Fee 31,705.92 8,622.97 23,082.95 8,622.97 23,082.9531,705.92 380,624.37 2.27 % 6.06 %

Total 54 - Service and Supplies 147,231.49 28,612.92 118,618.57 28,612.92 118,618.57147,231.49 1,763,734.88 1.62 % 6.73 %

Total 58 - Utilities 24,630.65 2,517.65 22,113.00 2,517.65 22,113.0024,630.65 288,989.40 0.87 % 7.65 %

Total 59 - Other Expenses-Depreciation/Amort/Other 173,673.70 179,883.36 -6,209.66 179,883.36 -6,209.66173,673.70 2,087,915.04 8.62 % -0.30 %

590,960.44 367,148.03 223,812.41 367,148.03 223,812.41590,960.44 7,096,758.54 5.17 % 3.15 %Total Expense

Net Operational Income 35,450.16 220,869.58 185,419.42 220,869.58 185,419.4235,450.16 -983,194.47 -22.46 % -18.86 %

Non-Operational


Total 71 - Property Tax Revenue - Current 0.00 0.00 0.00 0.00 0.000.00 1,073,896.30 0.00 % 0.00 %

Total 72 - Property Tax Revenue - Prior Years 0.00 0.00 0.00 0.00 0.000.00 30,176.19 0.00 % 0.00 %

Total 73 - Property Tax Revenue - Other 0.00 0.00 0.00 0.00 0.000.00 29,797.09 0.00 % 0.00 %

Total 74 - Special Assessments 0.00 0.00 0.00 0.00 0.000.00 294,640.30 0.00 % 0.00 %

Total 70 - Property Tax Revenue 0.00 0.00 0.00 0.00 0.000.00 1,428,509.88 0.00 % 0.00 %

80 - Other Revenue

Total 86 - Penalty & Other Fees 11,138.15 9,321.07 -1,817.08 9,321.07 -1,817.0811,138.15 116,618.14 7.99 % -1.56 %

Total 88 - Other 116,033.06 78,236.30 -37,796.76 78,236.30 -37,796.76116,033.06 1,392,954.40 5.62 % -2.71 %

Total 80 - Other Revenue 127,171.21 87,557.37 -39,613.84 87,557.37 -39,613.84127,171.21 1,509,572.54 5.80 % -2.62 %

127,171.21 87,557.37 -39,613.84 87,557.37 -39,613.84127,171.21 2,938,082.42 2.98 % -1.35 %Total Revenue

40

8/9/2018 10:01:15 AM Page 2 of 8


CURRENT

YTD Budget Jul - Jul $ (Unfav) Budget Annual Budget 8.34%

YEAR TO DATE

90 - Other Expense

Total 91 - Interest Expense 30,713.31 30,925.41 -212.10 30,925.41 -212.1030,713.31 368,707.32 8.39 % -0.06 %

Total 92 - Loan Expense 2,165.04 19,726.48 -17,561.44 19,726.48 -17,561.442,165.04 25,990.92 75.90 % -67.57 %

Total 93 - Other Expense - Tax Processing 208.33 0.00 208.33 0.00 208.33208.33 2,500.97 0.00 % 8.33 %

Total 94 - Other Expense - CIP 66,479.04 0.00 66,479.04 0.00 66,479.0466,479.04 798,067.77 0.00 % 8.33 %

Total 95 - Fair Market Value -1,180.45 -20,030.17 18,849.72 -20,030.17 18,849.72-1,180.45 -14,171.13 141.34 % -133.01 %

Total 99 - Other 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 % 0.00 %

Total 90 - Other Expense 98,385.27 30,621.72 67,763.55 30,621.72 67,763.5598,385.27 1,181,095.85 2.59 % 5.74 %

98,385.27 30,621.72 67,763.55 30,621.72 67,763.5598,385.27 1,181,095.85 2.59 % 5.74 %Total Expense

Net Non-Operational Income 28,785.94 56,935.65 28,149.71 56,935.65 28,149.7128,785.94 1,756,986.57 3.24 % 1.60 %

Net Income 64,236.10 277,805.23 213,569.13 277,805.23 213,569.1364,236.10 773,792.10 35.90 % 27.60 %

41

8/9/2018 10:01:15 AM Page 3 of 8

Revenue and Expense - ConsolidatedPhelan Pinon Hills Community Services District Detail



CURRENT

YTD Budget Jul - Jul $ (Unfav) Budget Annual Budget

YEAR TO DATE

8.34%

Operational

Operational Revenue

40 - Water Consumption

325,733.13 328,588.28 2,855.15 328,588.28 2,855.15325,733.13 2,680,441.53 12.26 % 0.11 %40010 - Water Sales - Residential - C

2,039.35 1,666.91 -372.44 1,666.91 -372.442,039.35 17,188.76 9.70 % -2.17 %40020 - Water Sales - Commercial - C

246.88 0.00 -246.88 0.00 -246.88246.88 2,267.96 0.00 % -10.89 %40030 - Water Sales - Fire Protection-C

229.35 213.48 -15.87 213.48 -15.87229.35 2,619.87 8.15 % -0.61 %40060 - Water Sales - Multiple Res - C

39,337.06 47,979.84 8,642.78 47,979.84 8,642.7839,337.06 277,374.46 17.30 % 3.12 %40070 - Water Sales - School - C

3,785.30 494.34 -3,290.96 494.34 -3,290.963,785.30 58,672.29 0.84 % -5.61 %40090 - Water Sales - Construction - C

0.00 0.00 0.00 0.00 0.000.00 7,016.03 0.00 % 0.00 %40095 - Water Sales - Construction Non Potable- C

Total 40 - Water Consumption 371,371.07 378,942.85 7,571.78 378,942.85 7,571.78371,371.07 3,045,580.90 12.44 % 0.25 %

41 - Water Meter Charges

171,743.70 173,006.98 1,263.28 173,006.98 1,263.28171,743.70 2,068,032.57 8.37 % 0.06 %41010 - Water Sales - Residential - M

1,206.34 1,206.67 0.33 1,206.67 0.331,206.34 14,481.90 8.33 % 0.00 %41020 - Water Sales - Commercial - M

0.00 189.00 189.00 189.00 189.000.00 0.00 0.00 % 0.00 %41030 - Water Sales - Fire Protection-M

192.80 192.95 0.15 192.95 0.15192.80 2,314.53 8.34 % 0.01 %41060 - Water Sales - Multiple Res - M

2,177.92 2,181.62 3.70 2,181.62 3.702,177.92 26,145.50 8.34 % 0.01 %41070 - Water Sales - School - M

593.58 1,099.35 505.77 1,099.35 505.77593.58 7,125.92 15.43 % 7.10 %41090 - Water Sales - Construction - M

Total 41 - Water Meter Charges 175,914.34 177,876.57 1,962.23 177,876.57 1,962.23175,914.34 2,118,100.42 8.40 % 0.09 %

45 - Meter Installation/Fees/Connection

8,066.18 3,510.45 -4,555.73 3,510.45 -4,555.738,066.18 96,833.00 3.63 % -4.70 %45300 - Meter Installation

303.96 705.00 401.04 705.00 401.04303.96 3,649.05 19.32 % 10.99 %45400 - Permits & Inspections

36,363.21 7,374.64 -28,988.57 7,374.64 -28,988.5736,363.21 436,533.16 1.69 % -6.64 %45500 - Connection Fee

Total 45 - Meter Installation/Fees/Connection 44,733.35 11,590.09 -33,143.26 11,590.09 -33,143.2644,733.35 537,015.21 2.16 % -6.17 %

47 - Parks

2,203.80 1,980.00 -223.80 1,980.00 -223.802,203.80 26,456.25 7.48 % -0.85 %47600 - Park & Recreation Fee

Total 47 - Parks 2,203.80 1,980.00 -223.80 1,980.00 -223.802,203.80 26,456.25 7.48 % -0.85 %

48 - Other Income

12,233.61 12,865.60 631.99 12,865.60 631.9912,233.61 146,862.10 8.76 % 0.43 %48200 - Other Services Incomes

15,407.44 0.00 -15,407.44 0.00 -15,407.4415,407.44 184,963.32 0.00 % -8.33 %48500 - Solid Waste Income

42

8/9/2018 10:01:15 AM Page 4 of 8


CURRENT


YEAR TO DATE

8.34%

4,546.99 4,762.50 215.51 4,762.50 215.514,546.99 54,585.87 8.72 % 0.39 %48700 - Administrative Fees

Total 48 - Other Income 32,188.04 17,628.10 -14,559.94 17,628.10 -14,559.9432,188.04 386,411.29 4.56 % -3.77 %

Total Operational Revenue 626,410.60 588,017.61 -38,392.99 588,017.61 -38,392.99626,410.60 6,113,564.07 9.62 % -0.63 %

Operational Expense

50 - Water

0.00 569.93 -569.93 569.93 -569.930.00 9,837.97 5.79 % -5.79 %50010 - MWA WM Admin. & Bio Fee

91.63 0.00 91.63 0.00 91.6391.63 1,100.00 0.00 % 8.33 %50020 - MWA WM Make Up Water

Total 50 - Water 91.63 569.93 -478.30 569.93 -478.3091.63 10,937.97 5.21 % -4.37 %

51 - Salary & Benefits

121,701.42 80,432.63 41,268.79 80,432.63 41,268.79121,701.42 1,461,002.16 5.51 % 2.82 %51110 - Salaries & Wages

7,708.89 3,745.32 3,963.57 3,745.32 3,963.577,708.89 92,544.14 4.05 % 4.28 %51120 - Vacations

5,604.66 5,878.91 -274.25 5,878.91 -274.255,604.66 67,283.44 8.74 % -0.41 %51130 - Holiday

6,114.19 2,140.66 3,973.53 2,140.66 3,973.536,114.19 73,400.11 2.92 % 5.41 %51140 - Sick Pay

5,498.90 2,572.88 2,926.02 2,572.88 2,926.025,498.90 66,013.49 3.90 % 4.43 %51150 - Misc Earn

9,480.13 11,481.14 -2,001.01 11,481.14 -2,001.019,480.13 113,807.65 10.09 % -1.76 %51170 - Overtime

3,538.05 1,507.25 2,030.80 1,507.25 2,030.803,538.05 42,474.26 3.55 % 4.78 %51210 - Payroll Taxes

3,542.76 2,572.74 970.02 2,572.74 970.023,542.76 42,530.16 6.05 % 2.28 %51220 - Worker's Compensation

24,865.90 24,469.40 396.50 24,469.40 396.5024,865.90 298,511.04 8.20 % 0.13 %51230 - Employee Group Insurance

16,541.50 11,305.80 5,235.70 11,305.80 5,235.7016,541.50 198,578.26 5.69 % 2.64 %51240 - Retirement

0.00 -2.82 2.82 -2.82 2.820.00 0.00 0.00 % 0.00 %51290 - Contra Benes (towards projects)

Total 51 - Salary & Benefits 204,596.40 146,103.91 58,492.49 146,103.91 58,492.49204,596.40 2,456,144.71 5.95 % 2.38 %

52 - Board

3,501.07 -1,730.31 5,231.38 -1,730.31 5,231.383,501.07 42,030.00 -4.12 % 12.45 %52110 - Board Director's Fee

-21.92 0.00 -21.92 0.00 -21.92-21.92 -263.23 0.00 % 8.33 %52210 - Board Exp - Auto Expense

85.23 0.00 85.23 0.00 85.2385.23 1,023.17 0.00 % 8.33 %52211 - Board - Auto Expense/Brandon

73.50 0.00 73.50 0.00 73.5073.50 882.43 0.00 % 8.33 %52214 - Board - Auto Expense/Morrissette

58.35 0.00 58.35 0.00 58.3558.35 700.50 0.00 % 8.33 %52215 - Board - Auto Expense/Roberts

44.37 0.00 44.37 0.00 44.3744.37 532.75 0.00 % 8.33 %52216 - Board-Auto Expense/Pace

78.93 0.00 78.93 0.00 78.9378.93 947.54 0.00 % 8.33 %52217 - Board-Auto Expense/Whalen

438.15 0.00 438.15 0.00 438.15438.15 5,259.91 0.00 % 8.33 %52221 - Board - Meals,Travel Expenses/Brandon

151.49 0.00 151.49 0.00 151.49151.49 1,818.63 0.00 % 8.33 %52224 - Board - Meals,Travel Expenses/Morrissette

317.03 0.00 317.03 0.00 317.03317.03 3,805.92 0.00 % 8.33 %52225 - Board - Meals,Travel Expenses/Roberts

176.37 0.00 176.37 0.00 176.37176.37 2,117.38 0.00 % 8.33 %52226 - Board-Meals,Travel Expenses/Pace

73.46 0.00 73.46 0.00 73.4673.46 881.89 0.00 % 8.33 %52227 - Board-Meals,Travel Expenses/Whalen

7.98 0.00 7.98 0.00 7.987.98 95.92 0.00 % 8.32 %52231 - Board - Education,Training/Brandon

-40.20 32.00 -72.20 32.00 -72.20-40.20 -482.63 -6.63 % 14.96 %52234 - Board - Education,Training/Morrissette

105.26 0.00 105.26 0.00 105.26105.26 1,263.68 0.00 % 8.33 %52235 - Board - Education,Training/Roberts

170.15 0.00 170.15 0.00 170.15170.15 2,042.63 0.00 % 8.33 %52236 - Board-Education,Training/Pace

43

8/9/2018 10:01:15 AM Page 5 of 8


CURRENT


YEAR TO DATE

8.34%

3,811.43 2,535.60 1,275.83 2,535.60 1,275.833,811.43 45,755.68 5.54 % 2.79 %52240 - Board Expense - Insurance

Total 52 - Board 9,030.65 837.29 8,193.36 837.29 8,193.369,030.65 108,412.17 0.77 % 7.56 %

53 - Professional Fee

1,680.00 0.00 1,680.00 0.00 1,680.001,680.00 20,168.26 0.00 % 8.33 %53110 - Auditing & Accounting Fees

9,646.63 0.00 9,646.63 0.00 9,646.639,646.63 115,806.08 0.00 % 8.33 %53120 - Legal Services

24.99 0.00 24.99 0.00 24.9924.99 300.00 0.00 % 8.33 %53130 - Engineering

1,082.90 0.00 1,082.90 0.00 1,082.901,082.90 13,000.00 0.00 % 8.33 %53140 - Laboratory Analysis

8,044.86 1,997.13 6,047.73 1,997.13 6,047.738,044.86 96,577.20 2.07 % 6.26 %53150 - Outside Service

3,065.82 1,772.00 1,293.82 1,772.00 1,293.823,065.82 36,804.82 4.81 % 3.52 %53160 - Permits & Fees

8,160.72 4,853.84 3,306.88 4,853.84 3,306.888,160.72 97,968.01 4.95 % 3.38 %53170 - Software Support

Total 53 - Professional Fee 31,705.92 8,622.97 23,082.95 8,622.97 23,082.9531,705.92 380,624.37 2.27 % 6.06 %

54 - Service and Supplies

810.06 308.06 502.00 308.06 502.00810.06 9,724.67 3.17 % 5.16 %54110 - Advertising

273.21 0.00 273.21 0.00 273.21273.21 3,280.02 0.00 % 8.33 %54140 - Auto Expense

649.74 331.61 318.13 331.61 318.13649.74 7,800.00 4.25 % 4.08 %54170 - Auto Allowance

3,880.09 3,621.97 258.12 3,621.97 258.123,880.09 46,579.93 7.78 % 0.55 %54200 - Credit Card Fee & Bank Charges

1,910.46 1,480.00 430.46 1,480.00 430.461,910.46 19,180.23 7.72 % 2.24 %54230 - Dues & Subscriptions

2,726.29 0.00 2,726.29 0.00 2,726.292,726.29 32,728.67 0.00 % 8.33 %54260 - Education & Training

131.77 2.00 129.77 2.00 129.77131.77 1,581.88 0.13 % 8.20 %54290 - Employment Expense

1,050.50 0.00 1,050.50 0.00 1,050.501,050.50 12,611.36 0.00 % 8.33 %54300 - Equipment Rental / Lease

464.99 310.00 154.99 310.00 154.99464.99 5,582.28 5.55 % 2.78 %54320 - General Maintenance

7,082.71 7,278.84 -196.13 7,278.84 -196.137,082.71 85,026.58 8.56 % -0.23 %54350 - Insurance

1,702.90 1,624.51 78.39 1,624.51 78.391,702.90 20,443.05 7.95 % 0.38 %54380 - Insurance - Vehicle

4,410.18 0.00 4,410.18 0.00 4,410.184,410.18 52,943.45 0.00 % 8.33 %54410 - Fuel Costs

510.69 -340.00 850.69 -340.00 850.69510.69 6,131.06 -5.55 % 13.88 %54440 - Meeting, Seminar & Supplies

2,287.21 0.00 2,287.21 0.00 2,287.212,287.21 27,457.67 0.00 % 8.33 %54470 - Travel Expense

9,051.41 1,059.42 7,991.99 1,059.42 7,991.999,051.41 108,660.92 0.97 % 7.35 %54500 - Operating Supplies

2,225.14 224.30 2,000.84 224.30 2,000.842,225.14 26,712.86 0.84 % 7.49 %54530 - Office Supplies

80,322.77 360.52 79,962.25 360.52 79,962.2580,322.77 964,259.06 0.04 % 8.29 %54620 - Repair & Maintenance

1,892.25 112.00 1,780.25 112.00 1,780.251,892.25 22,716.27 0.49 % 7.84 %54650 - Small Tools

935.53 0.00 935.53 0.00 935.53935.53 11,231.20 0.00 % 8.33 %54680 - Uniforms

3,928.66 651.16 3,277.50 651.16 3,277.503,928.66 47,162.95 1.38 % 6.95 %54710 - Vehicle Maintenance

84.38 0.00 84.38 0.00 84.3884.38 1,013.04 0.00 % 8.33 %54740 - Easement Lease

518.08 0.00 518.08 0.00 518.08518.08 6,219.59 0.00 % 8.33 %54770 - Computer & Equip Maintenance

6,684.37 0.00 6,684.37 0.00 6,684.376,684.37 80,244.70 0.00 % 8.33 %54800 - Programs (Wtr Conservation, Parks, etc)

1,764.37 813.13 951.24 813.13 951.241,764.37 21,180.94 3.84 % 4.49 %54801 - Senior Lunch Program

1,715.44 700.00 1,015.44 700.00 1,015.441,715.44 20,593.62 3.40 % 4.93 %54802 - Farmer's Market

16.58 59.40 -42.82 59.40 -42.8216.58 199.14 29.83 % -21.50 %54804 - Farmers Market MM Program

3,112.17 10,016.00 -6,903.83 10,016.00 -6,903.833,112.17 37,361.07 26.81 % -18.48 %54830 - State & County Fees & Services

3,838.78 0.00 3,838.78 0.00 3,838.783,838.78 46,083.81 0.00 % 8.33 %54860 - Postage & Mailing

1,898.13 0.00 1,898.13 0.00 1,898.131,898.13 22,786.78 0.00 % 8.33 %54890 - Printing

44

8/9/2018 10:01:15 AM Page 6 of 8


CURRENT


YEAR TO DATE

8.34%

1,352.63 0.00 1,352.63 0.00 1,352.631,352.63 16,238.08 0.00 % 8.33 %54920 - Public Relation

Total 54 - Service and Supplies 147,231.49 28,612.92 118,618.57 28,612.92 118,618.57147,231.49 1,763,734.88 1.62 % 6.73 %

58 - Utilities

2,121.03 1,706.00 415.03 1,706.00 415.032,121.03 25,462.69 6.70 % 1.63 %58010 - Telephone

52,627.58 811.65 51,815.93 811.65 51,815.9352,627.58 625,086.85 0.13 % 8.29 %58110 - Utilities

-30,970.14 0.00 -30,970.14 0.00 -30,970.14-30,970.14 -371,790.40 0.00 % 8.33 %58115 - Utilities - Solar Credits

852.18 0.00 852.18 0.00 852.18852.18 10,230.26 0.00 % 8.33 %58210 - Utilities - Street Lights

Total 58 - Utilities 24,630.65 2,517.65 22,113.00 2,517.65 22,113.0024,630.65 288,989.40 0.87 % 7.65 %

59 - Other Expenses-Depreciation/Amort/Other

108.85 877.97 -769.12 877.97 -769.12108.85 1,306.76 67.19 % -58.86 %59100 - Bad Debt

0.00 0.00 0.00 0.00 0.000.00 2,996.44 0.00 % 0.00 %59110 - Property Taxes

173,564.85 179,005.39 -5,440.54 179,005.39 -5,440.54173,564.85 2,083,611.84 8.59 % -0.26 %59120 - Depreciation & Amortization

Total 59 - Other Expenses-Depreciation/Amort/Other 173,673.70 179,883.36 -6,209.66 179,883.36 -6,209.66173,673.70 2,087,915.04 8.62 % -0.30 %

Total Operational Expense 590,960.44 367,148.03 223,812.41 367,148.03 223,812.41590,960.44 7,096,758.54 5.17 % 3.15 %

Net Operational Income 35,450.16 220,869.58 185,419.42 220,869.58 185,419.4235,450.16 -983,194.47 -22.46 % -18.86 %

Non-Operational

Non-Operational Revenue


71 - Property Tax Revenue - Current

0.00 0.00 0.00 0.00 0.000.00 951,044.41 0.00 % 0.00 %71110 - Property Taxes - Curr Sec

0.00 0.00 0.00 0.00 0.000.00 61,188.60 0.00 % 0.00 %71120 - Property Taxes - Curr Unsec

0.00 0.00 0.00 0.00 0.000.00 10,460.49 0.00 % 0.00 %71130 - Property Taxes - Curr Supplimen

0.00 0.00 0.00 0.00 0.000.00 36,347.76 0.00 % 0.00 %71140 - Property Taxes - Curr Unitary

0.00 0.00 0.00 0.00 0.000.00 14,855.04 0.00 % 0.00 %71150 - Property Taxes - Curr Other

Total 71 - Property Tax Revenue - Current 0.00 0.00 0.00 0.00 0.000.00 1,073,896.30 0.00 % 0.00 %

72 - Property Tax Revenue - Prior Years

0.00 0.00 0.00 0.00 0.000.00 20,061.02 0.00 % 0.00 %72110 - Property Taxes - Prior Sec

0.00 0.00 0.00 0.00 0.000.00 335.77 0.00 % 0.00 %72120 - Property Taxes - Prior Unsec

0.00 0.00 0.00 0.00 0.000.00 8,036.56 0.00 % 0.00 %72130 - Property Taxes - Prior Supplimn

0.00 0.00 0.00 0.00 0.000.00 1,742.84 0.00 % 0.00 %72150 - Property Taxes - Prior Other

Total 72 - Property Tax Revenue - Prior Years 0.00 0.00 0.00 0.00 0.000.00 30,176.19 0.00 % 0.00 %

73 - Property Tax Revenue - Other

0.00 0.00 0.00 0.00 0.000.00 7,903.64 0.00 % 0.00 %73160 - Property Taxes - Homeowner

0.00 0.00 0.00 0.00 0.000.00 21,893.45 0.00 % 0.00 %73170 - Tax Penalties & Others

Total 73 - Property Tax Revenue - Other 0.00 0.00 0.00 0.00 0.000.00 29,797.09 0.00 % 0.00 %

45

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CURRENT


YEAR TO DATE

8.34%

74 - Special Assessments

0.00 0.00 0.00 0.00 0.000.00 294,640.30 0.00 % 0.00 %74110 - Special Assessments

Total 74 - Special Assessments 0.00 0.00 0.00 0.00 0.000.00 294,640.30 0.00 % 0.00 %

Total 70 - Property Tax Revenue 0.00 0.00 0.00 0.00 0.000.00 1,428,509.88 0.00 % 0.00 %

80 - Other Revenue

86 - Penalty & Other Fees

11,144.32 9,321.07 -1,823.25 9,321.07 -1,823.2511,144.32 116,692.29 7.99 % -1.56 %86120 - Penalties & Other Fees

-6.17 0.00 6.17 0.00 6.17-6.17 -74.15 0.00 % -8.32 %86200 - Penality - Drought

Total 86 - Penalty & Other Fees 11,138.15 9,321.07 -1,817.08 9,321.07 -1,817.0811,138.15 116,618.14 7.99 % -1.56 %

88 - Other

6,074.82 1,626.70 -4,448.12 1,626.70 -4,448.126,074.82 72,927.08 2.23 % -6.10 %88110 - Other Income - Interest

1,952.36 169.08 -1,783.28 169.08 -1,783.281,952.36 23,437.77 0.72 % -7.61 %88120 - Other Income - Water Other

160.71 257.51 96.80 257.51 96.80160.71 1,929.36 13.35 % 5.02 %88125 - Other Income - Senior Lunch Program

919.99 789.05 -130.94 789.05 -130.94919.99 11,044.38 7.14 % -1.19 %88126 - Other Income - Farmer's Market

308.49 159.00 -149.49 159.00 -149.49308.49 3,703.48 4.29 % -4.04 %88128 - Other Income - Farmers Mkt MM

36,480.04 4,833.62 -31,646.42 4,833.62 -31,646.4236,480.04 437,935.66 1.10 % -7.23 %88150 - Other Income

3,657.61 3,605.00 -52.61 3,605.00 -52.613,657.61 43,908.90 8.21 % -0.12 %88170 - Other Income

66,479.04 66,796.34 317.30 66,796.34 317.3066,479.04 798,067.77 8.37 % 0.04 %88300 - Other Income - Chromium 6 Surcharge

Total 88 - Other 116,033.06 78,236.30 -37,796.76 78,236.30 -37,796.76116,033.06 1,392,954.40 5.62 % -2.71 %

Total 80 - Other Revenue 127,171.21 87,557.37 -39,613.84 87,557.37 -39,613.84127,171.21 1,509,572.54 5.80 % -2.62 %

Total Non-Operational Revenue 127,171.21 87,557.37 -39,613.84 87,557.37 -39,613.84127,171.21 2,938,082.42 2.98 % -1.35 %

Non-Operational Expense

90 - Other Expense

91 - Interest Expense

30,713.31 30,925.41 -212.10 30,925.41 -212.1030,713.31 368,707.32 8.39 % -0.06 %91010 - Interest Expense

Total 91 - Interest Expense 30,713.31 30,925.41 -212.10 30,925.41 -212.1030,713.31 368,707.32 8.39 % -0.06 %

92 - Loan Expense

2,165.04 19,726.48 -17,561.44 19,726.48 -17,561.442,165.04 25,990.92 75.90 % -67.57 %92010 - Loan Administrator Fee

Total 92 - Loan Expense 2,165.04 19,726.48 -17,561.44 19,726.48 -17,561.442,165.04 25,990.92 75.90 % -67.57 %

93 - Other Expense - Tax Processing

208.33 0.00 208.33 0.00 208.33208.33 2,500.97 0.00 % 8.33 %93010 - Tax Deduction

Total 93 - Other Expense - Tax Processing 208.33 0.00 208.33 0.00 208.33208.33 2,500.97 0.00 % 8.33 %

94 - Other Expense - CIP

66,479.04 0.00 66,479.04 0.00 66,479.0466,479.04 798,067.77 0.00 % 8.33 %94010 - Chromium 6 Mitigation

Total 94 - Other Expense - CIP 66,479.04 0.00 66,479.04 0.00 66,479.0466,479.04 798,067.77 0.00 % 8.33 %

46

8/9/2018 10:01:15 AM Page 8 of 8


CURRENT


YEAR TO DATE

8.34%

95 - Fair Market Value

-1,180.45 -20,030.17 18,849.72 -20,030.17 18,849.72-1,180.45 -14,171.13 141.34 % -133.01 %95010 - Net Incr/Decr in Fair Value

Total 95 - Fair Market Value -1,180.45 -20,030.17 18,849.72 -20,030.17 18,849.72-1,180.45 -14,171.13 141.34 % -133.01 %

99 - Other

30,227.90 0.00 30,227.90 0.00 30,227.9030,227.90 362,880.00 0.00 % 8.33 %99020 - Transfer In/Out Enterprise

-30,227.90 0.00 -30,227.90 0.00 -30,227.90-30,227.90 -362,880.00 0.00 % 8.33 %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 -98,385.27 -30,621.72 67,763.55 -30,621.72 67,763.55-98,385.27 -1,181,095.85 2.59 % -5.74 %

Total Non-Operational Expense 98,385.27 30,621.72 67,763.55 30,621.72 67,763.5598,385.27 1,181,095.85 2.59 % 5.74 %

Net Non-Operational Income 28,785.94 56,935.65 28,149.71 56,935.65 28,149.7128,785.94 1,756,986.57 3.24 % 1.60 %

Net Income 64,236.10 277,805.23 213,569.13 277,805.23 213,569.1364,236.10 773,792.10 35.90 % 27.60 %

47

8/9/2018 10:02:11 AM Page 1 of 6

Statement of Cash Flows - Phelan Pinon HillsPhelan Pinon Hills Community Services District 07/01/2018 - 07/31/2018

01 - ENTERPRISE FUND

Cash Flows From Operating Activities

667,638.56Total Revenue

373,475.21Total Expense

294,163.35Net Income

Adjustments to Net Income

Depr Amort Exp Accts - Depreciation & Amortization Expense Accounts 169,986.51

Net Income After Adjustments 464,149.86

Adjustments to reconcile Net Income to net cashprovided by Operating Activities

12010 - Accounts Receivable - Water -36,989.12

12150 - A/R - Accrual 276.37

12610 - Delinquent Accounts to Tax Roll 47,678.95

12910 - Accrued Interest Receivable-GF -49,381.78

13010 - Inventory - Water Field Parts 2,902.10

14100 - Prepaid Expense 11,742.63

14120 - Prepaid - Workers Comp -2,572.74

14130 - Prepaid Benefit 1,104.55

21100 - Accounts Payable - Trade 143,356.09

22150 - Accrued Interest Payable 154,627.05

22210 - Deferred Revenue 31,473.01

23320 - Customer Deposit - Meter -1,500.00

24410 - Accrued Payroll 32,360.75

24580 - Supplemental Ins Payable -104.14

Net cash provided by Operating Activities 129,176.14

Cash Flows From Investing Activities

17000 - CIP -7,864.85

Net cash provided by Investing Activities -7,864.85

Cash Flows From Financing Activities

29720 - CIEDB Loan 2012 -197,795.75

29730 - City National Bank Loan 2014 -96,855.75

Net cash provided by Financing Activities -294,651.50

Net Change in Cash -173,340.21

Beginning Cash Balance 8,092,575.76

7,919,235.55Ending Cash Balance

48

Statement of Cash Flows - Phelan Pinon Hills 07/01/2018 - 07/31/2018

8/9/2018 10:02:11 AM Page 2 of 6

20 - GOV'T GENERAL FUND




304.01Net Income



Net Income After Adjustments 3,363.34


21100 - Accounts Payable - Trade 716.59


Net Change in Cash 2,646.75

Beginning Cash Balance 413,798.48

416,445.23Ending Cash Balance

49


8/9/2018 10:02:11 AM Page 3 of 6

22 - PARKS & RECREATION




-16,437.62Net Income



Net Income After Adjustments -10,478.07


12200 - Accounts Receivable - Gov't 320.00

21100 - Accounts Payable - Trade 6,410.31

22210 - Deferred Revenue -25.00

Net cash provided by Operating Activities -17,183.38

Cash Flows From Investing Activities

17000 - CIP -7,186.50

Net cash provided by Investing Activities -7,186.50

Net Change in Cash -24,369.88

Beginning Cash Balance 4,293,835.70

4,269,465.82Ending Cash Balance

50


8/9/2018 10:02:11 AM Page 4 of 6

23 - STREET LIGHTING

Net Change in Cash 0.00



51


8/9/2018 10:02:11 AM Page 5 of 6

24 - GOV'T PROPERTY TAX


99.60Total Revenue

99.60Net Income


12710 - Tax Receivable - CSA 70L -783.60

12720 - Tax Receivable - CSA 9 0.23

12740 - Tax Receivable - PPHCSD -39,133.91





52


8/9/2018 10:02:11 AM Page 6 of 6

25 - SOLID WASTE


18.58Total Revenue

342.69Total Expense

-324.11Net Income


12200 - Accounts Receivable - Gov't -30,020.98



Beginning Cash Balance 849.04


53

7/31/2018 11:32:22 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

1,198.81 540.57 0.00 0.00 0.00 1,739.38500 - Payment Agreement Contract

9,263.98 1,876.29 248.68 157.75 -101.44 11,445.26600 - Misc Charges - Water

0.00 90.00 0.00 60.00 65.71 215.71600 LIEN - Misc Charges - Water LIEN

248.53 0.00 0.00 0.00 0.00 248.53995 - Amp

-26,109.45 -2,000.95 -1,400.00 -73.18 -148.13 -29,731.71996 - Utility Unapplied Credits

317,535.80 35,081.79 934.24 -68.03 106.44 353,590.24C-001 - Consumption - Residential

0.00 21.69 0.00 81.69 48.35 151.73C-001 LIEN - Consumption - Residential LIEN

1,484.65 42.03 0.00 14.47 0.00 1,541.15C-002 - Consumption - Commercial

197.21 37.58 0.00 0.00 0.00 234.79C-007 - Consumption - Multiple Res

47,979.84 0.00 0.00 0.00 0.00 47,979.84C-009 - Consumption - School

198.66 18.48 0.00 0.00 44.71 261.85C-011 - Consumption - Construction

0.00 180.00 0.00 90.00 0.00 270.00C-100 - Cutoff

0.00 49.58 0.00 0.00 0.00 49.58C-100 LIEN - Cutoff LIEN

0.00 0.00 0.00 0.00 70.57 70.57C-DS-001 - Consumption- Residential Drought Surcharge

63,108.76 7,521.00 1,270.57 953.95 234.01 73,088.29CHROM 6-001 - Chromium 6 Surcharge

106.00 4.65 0.00 0.00 0.00 110.65CONVENIENCE FEE - CONVENIENCE FEE CREDIT CARD

0.00 0.00 0.00 0.00 10.49 10.49CS - Clean and Show

0.00 165.00 -75.00 -7,425.00 345.00 -6,990.00LIEN CHARGE - Lien Filing Charge

163,634.44 19,617.66 3,201.14 2,338.54 645.74 189,437.52M-001 - Meter Charge - Residential

0.00 310.32 145.80 336.41 176.19 968.72M-001 LIEN - Meter Chrge - Residential LIEN

1,111.53 56.74 0.00 3.54 0.00 1,171.81M-002 - Meter Charge - Commercial

189.00 0.00 0.00 0.00 0.00 189.00M-003 - Meter Charge - Fire

181.26 27.46 0.00 0.00 0.00 208.72M-007 - Meter Charge - Multiple Res

2,181.62 0.00 0.00 0.00 0.00 2,181.62M-009 - Meter Charge - School

896.84 32.04 0.00 0.00 -0.32 928.56M-011 - Meter Charges - Construction

0.00 146.37 0.00 0.00 0.00 146.37M-015 - MISC MAN HOURS CUSTOMER SERVICE/METER

0.00 55.00 0.00 0.00 0.00 55.00M-016 - MISC VEHICLE CHARGE CUSTOMER SERVICE/METER

0.00 60.50 0.00 0.00 0.00 60.50M-017 - MISC PARTS USED CUSTOMER SERVICE/METER

0.00 6,771.96 840.96 733.20 35.35 8,381.47P-001 - Penalty

0.00 40.49 8.39 34.70 22.51 106.09P-001 LIEN - Penalty LIEN

0.00 13.73 0.00 0.00 0.00 13.73P-002 - Penalty-Adjustment

0.00 200.00 40.00 280.00 -180.00 340.00P-003 - Miscellaneous Charges

0.00 27.54 0.00 0.00 0.00 27.54P-003 LIEN - Miscellaneous Charges LIEN

0.00 0.64 0.64 0.64 16.40 18.32PEN- DR- 004 - Penalty- Drought

0.00 9.08 0.51 3.44 24.42 37.45W-001 - CREDIT BALANCE WRITEOFF

0.00 -877.97 0.00 -0.10 -1,049.35 -1,927.42W-002 - BAD DEBT WRITE OFF

583,407.48 70,119.27 5,215.93 -2,477.98 366.65 656,631.35Revenue Totals:

54

Number Name Type Type Description Status Project Description

C0002 ADMINISTRATIVE PROPERTY CIP Construction in Progress ACTIVE Future Administrative Building

C0009 GIS/MAPPING CIP Construction in Progress ACTIVE GIS/Mapping

C0035 COMPUTER EQUIPMENT CIP Construction in Progress ACTIVE Computer Equipment

C0049 Drought Mandated Costs SPT Special Project Tracking ACTIVE Drought Mandated Costs

C0050 SCMWC Water Exchange SPT Special Project Tracking ACTIVE SCMWC Water Exchange Agreement

C0051 Farmers Market Grant SPT Special Project Tracking ACTIVE Farmers Market Grant

C0053 Snowline USD Connection SPT Special Project Tracking ACTIVE Snowline USD Connection (80 acre parcel)

C0054 St. Mary Nutrition Grant SPT Special Project Tracking ACTIVE St. Mary Nutrition Grant

C0055 State Water Audit Reporting SPT Special Project Tracking ACTIVE State Water Audit Reporting

C0056 APN #3066-191-04 Potential to Serve SPT Special Project Tracking ACTIVE Potential out of service agreement - 76 station

C0057 Adjudication of Water Rights (Non-CIP) SPT Special Project Tracking ACTIVE Adjudication of Water Rights (Non-CIP)

C0058 GIS Maintenance SPT Special Project Tracking ACTIVE GIS Maintenance

C0059 Solar Related Costs SPT Special Project Tracking ACTIVE Solar Related Costs

C0060 PZ6 - Pipeline Project CIP Construction in Progress ACTIVE Pressure Zone 6 - Pipeline Project

C0061 Veteran's Wall SPT Special Project Tracking ACTIVE Veteran's Wall - Memorial Weekend 2018

C0062 Race Comm USA's SPT Special Project Tracking ACTIVE Race Communication USA's

C0063 Hydraulic Model Update CIP Construction in Progress ACTIVE Hydraulic Model Update

C0064 New Parking Lot - Comm. Ctr & Admin Bldg CIP Construction in Progress ACTIVE New Parking Lot - Comm. Ctr & Admin Bldg

C0065 APN #3069-221-04 Potential to Serve SPT Special Project Tracking ACTIVE Potential out of service agreement - Beekley Rd

C0066 Smithson Springs - Site clean-up SPT Special Project Tracking ACTIVE Smithson Springs - Site clean-up

C0067 Sunnyslope Pipeline for SJUSD WIP Work in Progress ACTIVE Sunnyslope Pipeline for SJUSD

C0068 Parks Master Plan CIP Construction in Progress ACTIVE Parks Master Plan

C0001 MODULAR BUILDING CIP Construction in Progress COMPLETE Modular Building

C0003 ERM COMPUTER SYSTEM CIP Construction in Progress COMPLETE Tyler Computer System

C0004 WELL #11 CIP Construction in Progress COMPLETE Well #11

C0005 SCADA UPGRADE CIP Construction in Progress COMPLETE SCADA System Upgrade

C0006 ADJUDICATION/ WATER RIGHTS CIP Construction in Progress COMPLETE Adjudication of Water Rights

C0007 MASTER PLAN CIP Construction in Progress COMPLETE Water Master Plan

C0010 TANK REHAB CIP Construction in Progress COMPLETE Tank Rehabilition

C0011 EMERGENCY POWER PLUGS CIP Construction in Progress COMPLETE Emergency Power Plugs

C0012 EMERGENCY BY-PASS PRVs CIP Construction in Progress COMPLETE Emergency By-Pass PRVs

C0013 WELL #6B REHAB CIP Construction in Progress COMPLETE Well #6B Rehab

C0014 WELL #6A REHAB CIP Construction in Progress COMPLETE Well #6A Rehab

C0015 PRV AND PUMP CIP Construction in Progress COMPLETE PRV and Pump


C0018 PINON HILLS PARK CIP Construction in Progress COMPLETE Pinon Hills Park


C0020 WELL #2A CIP Construction in Progress COMPLETE Well #2A

C0021 WELL 9B REHAB CIP Construction in Progress COMPLETE Well 9B Rehab

C0022 NEW WELLS CIP Construction in Progress COMPLETE New Wells

C0023 5B BOOSTER C CIP Construction in Progress COMPLETE 5B Booster C

C0024 CIP - PARKS DEVELOPMENT CIP Construction in Progress COMPLETE CIP - Parks Development

C0027 WELL #5 REHAB CIP Construction in Progress COMPLETE Well #5 Rehab

C0028 VALVE MAINTENANCE TRAILER CIP Construction in Progress COMPLETE Valve Maintenance Trailer

C0029 LED SIGN CIP Construction in Progress COMPLETE C0029 LED SIGN

C0030 WATER RIGHTS ACQUISITION PROJECT CIP Construction in Progress COMPLETE Water Rights Acquisition Project

C0031 DAIRY FACILITIES CIP Construction in Progress COMPLETE Dairy Facilities

C0032 COMPUTER EQUIPMENT CIP Construction in Progress COMPLETE Computer Equipment

C0033 PHELAN PARK SHELTER PROJECT CIP Construction in Progress COMPLETE Phelan Park Shelter Project

C0036 HWY 138 (PPHCSD) PIPELINE RELOCATION CIP Construction in Progress COMPLETE Hwy 138 (PPHCSD) Pipeline Relocation Project

C0037 DAIRY WELLS CIP Construction in Progress COMPLETE Dairy Wells

C0038 EXTERIOR TANK REHAB CIP Construction in Progress COMPLETE Exterior Tank Rehab

C0039 DAIRY ANNEXATION CIP Construction in Progress COMPLETE Dairy Annexation

C0041 HWY 138-CALTRANS WIP Work in Progress COMPLETE Hwy 138-Caltrans

C0043 PARKING LOT REPAIR/REPAVE-PINON HILLS P CIP Construction in Progress COMPLETE Parking Lot Repair/Repave-Pinon Hills Park

C0044 WHITE RD WATER RELOCATION WIP Work in Progress COMPLETE White Road Water Relocation

C0045 Duncan Rd Water Serv Relocation WIP Work in Progress COMPLETE Duncan Road Water Service Relocation

C0046 Oasis Yard 10x30 Modular Office CIP Construction in Progress COMPLETE Oasis Yard 10x30 Modular Office

C0047 URBAN WATER MANAGEMENT PLAN 2016 CIP Construction in Progress COMPLETE Urban Water Management Plan 2016

C0008 BOOSTER PUMPS CIP Construction in Progress INACTIVE Booster Pumps

C0017 LEVEL CONTROL VALVES CIP Construction in Progress INACTIVE Level Control Valves

C0025 SOLAR PROJECT CIP Construction in Progress INACTIVE Solar Project

C0026 SMITHSON SPRINGS RENOVATION CIP Construction in Progress INACTIVE Smithson Springs Renovation

C0034 EXTERIOR TANK REHAB CIP Construction in Progress INACTIVE Exterior Tank Rehab

C0040 DAIRY WELLS CONNECTION CIP Construction in Progress INACTIVE Dairy Wells Connection

C0042 Chromium-6 Mitigation Project CIP Construction in Progress INACTIVE Chromium-6 Mitigation

C0048 Mobile Service Order Application Development CIP Construction in Progress INACTIVE Sedaru Application Developmenet

C0052 Chromium-6 Mitigation Project Engineering Design CIP Construction in Progress INACTIVE Chromium-6 Mitigation Engineering Design

55

of 198/9/2018 10:04:34 AM

Project Activity ReportPhelan Pinon Hills Community Services District By Project Number

Report Dates: 03/01/2008 - 07/31/2018

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 - 07/31/2018Project Activity Report

Page 2 of 198/9/2018 10:04:34 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 198/9/2018 10:04:34 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 198/9/2018 10:04:34 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 198/9/2018 10:04:34 AM



0.0007/2015-06/2016 Total:

0.00C0009 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

490.99Move Job Costs to Projects FY 12CIP Enterprise Funds 06/30/201201-0-0-17000

926.40Move 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


Page 6 of 198/9/2018 10:04:34 AM



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 198/9/2018 10:04:34 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


Page 9 of 198/9/2018 10:04:34 AM









-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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0.0007/2017-06/2018 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 …

-9,098.05R/C CIP #0009(GIS/Mapping) Fees/License to ExpenseCIP Enterprise Funds 06/30/201401-0-0-17000

-556.89R/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

65


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-140.38Best Buy/Return of iPad Covers for FieldCIP Enterprise Funds 02/11/201401-0-0-17000 BBY01630744061687RDesert Community Bank

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:

0.00C0009 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 …

-852.00To close CIP #0009 GIS/Mapping to capital assetCIP Enterprise Funds 06/30/201801-0-0-17000

0.0007/2017-06/2018 Total:

Total Expenses: 0.00

0.00C0009 Total:

C0035 COMPUTER EQUIPMENT Adminstration Construction in Progress Active


Expenses


7,781.35C0035 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

67


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17.99Video Camera - DJI PhantomCIP Enterprise Funds 06/13/201601-0-0-17000 20160520-3First Bank Card




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


0.0007/17-06/18 Total:

7,781.35Server UpgradeCIP Enterprise Funds 07/24/201801-0-0-17000 20646Top Notch Networking, LLC

7,781.3507/18-06/19 Total:


7,781.35C0035 Total:

C0060 PZ6 - Pipeline Project Study & Design Construction in Progress Active


Expenses


1,766.94C0060 LABOR C0060 LABOR - PZ6 Pipeline Project LABOR - LABOR





33.04Record CIP #C0060 DL Benefits - W/CWorker's Compensation 03/31/201801-0-1-51220



68


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-265.22Record CIP #C0060 DL Ben-Grp Insr & P/R TxCIP Enterprise Funds 06/30/201801-0-0-17000


49.48Record CIP #C0060(PZ6) Workers CompCIP Enterprise Funds 06/30/201801-0-0-17000

1,452.24Record CIP #C0060(PZ6)DL WagesCIP Enterprise Funds 06/30/201801-0-0-17000

-1,452.24Record CIP #C0060(PZ6)DL WagesCIP Enterprise Funds 06/30/201801-0-0-17000

1,452.24Record CIP #C0060(PZ6)DL WagesCIP Enterprise Funds 06/30/201801-0-0-17000

-49.48Record CIP #C0060(PZ6) Workers CompWorker's Compensation 06/30/201801-0-1-51220

-1,452.24Record CIP #C0060(PZ6)DL WagesContra Wages (towards projec… 06/30/201801-1-1-51190


1,766.9409/2017 - 06/2019 Total:

3,810.00C0060 OUTSIDE SERVIC C0060 OUTSIDE SERVIC - PZ6 Pipeline Project OUTSIDE SERVICES - OUTSIDE SERVICES


3,810.00PO-02836 - Topo survey (TRLS Engineering)CIP Enterprise Funds 09/07/201701-0-0-17000

3,810.0009/2017 - 06/2019 Total:


5,576.94C0060 Total:

C0063 Hydraulic Model Update Water Distribution Construction in Progress Active


Expenses


894.30C0063 LABOR C0063 LABOR - HYDRAULIC MODEL UPDATE LABOR - LABOR






69


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677.68Record CIP #C0063(Hydraulic Model)DL WagesCIP Enterprise Funds 06/30/201801-0-0-17000

-677.68Record CIP #C0063(Hydraulic Model)DL WagesContra Wages (towards projec… 06/30/201801-1-1-51190






894.3003/2018 - 06/2019 Total:

8,903.89C0063 OUTSIDE SVCS C0063 OUTSIDE SVCS - HYDRAULIC MODEL UPDATE OUTSIDE SERVICES - OUTSIDE SERVICES


3,321.89Hydraulic Model UpdateCIP Enterprise Funds 05/29/201801-0-0-17000 10755Infrastructure Engineering Corpor…

1,420.00Hydraulic Model Professional Svcs.CIP Enterprise Funds 06/25/201801-0-0-17000 10773Infrastructure Engineering Corpor…

4,162.00Hydraulic Model UpdateCIP Enterprise Funds 06/29/201801-0-0-17000 10858Infrastructure Engineering Corpor…

8,903.8903/2018 - 06/2019 Total:


9,798.19C0063 Total:

C0064 New Parking Lot - Comm. Ctr & Admin Bldg Adminstration Construction in Progress Active


Expenses


98.48C0064 LABOR C0064 LABOR - PARKING LOT LABOR - LABOR


80.68PYPKT01014 - PP15-Payroll PPE 7/20/18 - Pay 7/27/2018CIP Enterprise Funds 07/20/201801-0-0-17000



70


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98.4803/2018-06/2019 Total:

Total Expenses: 98.48

98.48C0064 Total:

C0067 Sunnyslope Pipeline for SJUSD Adminstration Work in Progress Active


Expenses


18,627.50C0067 OUTSIDE SERVICE C0067 OUTSIDE SERVICE - Sunnyslope Pipeline OUTSIDE SERVICES - OUTSIDE SERVICES


1,000.00Environmental NOE - Sunnyslope PipelineWIP - Admin 06/25/201801-0-0-17500 PPH100 18-1Tom Dodson & Associates

2,040.00Hydraulic Analysis - Sunnyslope PipelineWIP - Admin 06/29/201801-0-0-17500 10857Infrastructure Engineering Corpor…

587.50Legal Svcs. - JuneWIP - Admin 06/29/201801-0-0-17500 125Brunick, McElhaney & Kennedy

15,000.00Sunnyslope Pipeline Design - Engineering ServicesWIP - Admin 07/20/201801-0-0-17500 3007TRLS Engineering, Inc

18,627.5005/2018-06/2019 Total:


18,627.50C0067 Total:

C0068 Parks Master Plan Parks Construction in Progress Active


Expenses


24,686.50C0068 OUTSIDE SVCS C0068 OUTSIDE SVCS - PARKS MASTER PLAN OUTSIDE SERVICES - OUTSIDE SERVICES


9,856.25Parks Master Plan Consulting Svcs.CIP Enterprise Funds 06/22/201801-0-0-17000 6102Green Play, LLC

-7,643.75Item 6060 - Green Play (Parks Master Plan)CIP Enterprise Funds 06/30/201801-0-0-17000


7,643.75Parks Master Plan, Services, Green Play LLCCIP Enterprise Funds 06/30/201801-0-0-17000 6060Green Play, LLC

-7,643.75Item 6060 - Green Play (Parks Master Plan)CIP Government Funds 06/30/201820-0-0-17000

7,643.75Item 6060 - Green Play (Parks Master Plan)CIP Government Funds 06/30/201820-0-0-17000



7,643.75Item 6060 - Green Play (Parks Master Plan)CIP - Parks & Rec 06/30/201822-2-0-17000



7,186.50Parks Master Plan Consulting Svcs.CIP Enterprise Funds 07/19/201801-0-0-17000 6129Green Play, LLC



71


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24,686.5001/2018-06/2019 Total:


24,686.50C0068 Total:

72


Page 18 of 198/9/2018 10:04:34 AM

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 0.00 0.00

COMPUTER EQUIPMENTC0035 0.00 7,781.35 -7,781.35

PZ6 - Pipeline ProjectC0060 0.00 5,576.94 -5,576.94

Hydraulic Model UpdateC0063 0.00 9,798.19 -9,798.19

New Parking Lot - Comm. Ctr & Admin BldgC0064 0.00 98.48 -98.48

Sunnyslope Pipeline for SJUSDC0067 0.00 18,627.50 -18,627.50

Parks Master PlanC0068 0.00 24,686.50 -24,686.50

Project Totals: 0.00 210,500.34 -210,500.34

Group Summary

Group Total Revenue Total Expense


Adminstration 0.00 170,438.71 -170,438.71

Parks 0.00 24,686.50 -24,686.50

Study & Design 0.00 5,576.94 -5,576.94

Water Distribution 0.00 9,798.19 -9,798.19

Group Totals: 0.00 210,500.34 -210,500.34

Type Summary

Type Total Revenue Total Expense


Construction in Progress 0.00 191,872.84 -191,872.84

Work in Progress 0.00 18,627.50 -18,627.50

Type Totals: 0.00 210,500.34 -210,500.34

GL Account Summary


Revenue Over/(Under) ExpensesGL Account Number GL Account Name

CIP Enterprise Funds 0.0001-0-0-17000 167,115.68 167,115.68

WIP - Admin 0.0001-0-0-17500 18,627.50 18,627.50

Payroll Taxes 0.0001-0-0-51210 1.07 1.07

Employee Group Insurance 0.0001-0-0-51230 14.06 14.06

Worker's Compensation 0.0001-0-1-51220 0.00 0.00

Contra Wages (towards projec… 0.0001-1-1-51190 -8,927.50 -8,927.50

Contra Benes (towards project… 0.0001-1-1-51290 -1,293.20 -1,293.20

Salaries & Wages 0.0001-1-7-51110 8,971.87 8,971.87

Payroll Taxes 0.0001-1-7-51210 127.17 127.17

Employee Group Insurance 0.0001-1-7-51230 1,177.19 1,177.19

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GL Account Summary


Revenue Over/(Under) ExpensesGL Account Number GL Account Name

CIP Government Funds 0.0020-0-0-17000 0.00 0.00

CIP - Parks & Rec 0.0022-2-0-17000 24,686.50 24,686.50

GL Account Totals: 0.00 210,500.34 210,500.34

74

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 81,939.89$ Total 1,401,719.29$ 1,401,719.29$

Other Expenses (Electrical SCE) 15,015.15$ OM Expenses 142,298.77$

Total Cost to Date 1,798,980.64$

Credits Received2015/2016 102,606.65$ Total Received for Fiscal Year2016/2017 363,593.28$ Total Received for Fiscal YearJuly 2017 Included belowAugust 2017 Included belowSeptember 2017 Included belowOctober 2017 Included belowNovember 2017 298,430.40$ This includes corrections through Nov 2017December 2017 15,231.82$ January 2018 Included belowFebruary 2018 Included belowMarch 2018 17,488.10$ April 2018 2,677.19$ May 2018 14,979.02$ June 2018 21,783.88$ 2017/2018 370,590.41$ Total Received for Fiscal YearJuly 2018 -$ Not billed yetTotal 836,790.34$ Total Credits to Date (836,790.34)$

Total Cost (Income) 962,190.30$

Solar Project and Credits Report

Cost of Solar Project:

Edison Credits Received:

75

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

EOYY0 -$ -$ -$ (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

EOYY0 -$ -$ -$ (239,947)$ (239,947)$ 5,000,000$ (85,046)$ (65,104)$ (150,150)$ (390,097)$ Y1 102,607$ -$ (35,575)$ -$ 67,032$ 4,914,954$ (174,905)$ (182,686)$ (357,591)$ 19% (290,559)$ Y2 363,593$ -$ (35,575)$ (24,528)$ 303,491$ 4,740,049$ (181,525)$ (176,066)$ (357,591)$ 85% (54,101)$ Y3 370,590$ -$ (35,575)$ -$ 335,016$ 4,558,524$ (188,396)$ (169,195)$ (357,591)$ 94% (22,576)$ Y4 -$ -$ (35,575)$ -$ (35,575)$ 4,370,127$ (195,528)$ (162,064)$ (357,591)$ 0% (393,166)$ 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 836,790$ -$ (142,299)$ (264,475)$ 430,016$ (825,400)$ (755,115)$ (1,580,515)$ (1,150,499)$

Total Debt Service

Utility Savings REC Sales O&M Expense

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

Principal BalancePrincipal Payment

Interest Payment

Total Debt Service

DSCR

76

phelan piñon hills community services district · 2018. 8. 27. · phelan piñon hills community...

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