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12 Year End Budget 2004
Agenda Item # 1� Staff Report To: Board of Directors From: Peter Holzmeister Date: June 29, 2005 Subject: Review of year-end budget report for 2004 Why this matter is before the board: At different times Director Bill Thomason has suggested that it might be productive to review the performance of the District's 2004 budget. Since we are beginning to plan for preparation of the budget for 2006 this could be a good time to begin with a review of the 2004 budget. History: The budget process and format we use at the District is one customarily used in city government. That budget process involves building a budget from the bottom up, involving significant input from department heads. It is what is termed a line-item budget that describes the kinds of programs and tasks that will result in money being spent. The budget process begins in earnest in September, so we estimate in September and October what tasks will be performed and what they will cost as we do work in the entire following year. As a result the estimates are never perfect. We can get close, but never achieve perfection. The budget process involves making a series of estimates within the framework of line-items. We tend to over estimate some line-items and underestimate others. We hope that the underestimates and overestimates are a zero sum game. Since we are an enterprise district selling a product and responding to new development, the tasks we perform and the money we spend will not precisely follow a budget. The real world ultimately imposes on our predictions. If we have a cold winter and customers use their furnaces more we incur more expense and generate more revenues. If the economy is strong more houses are built and we spend more money on service connections and we generate more revenues. Recognizing this, we have always considered the budget to be a guideline. It helps us follow the money and determine if our rates and charges are adequate, but has never been a hard and fast spending limit any more than it is, on its own, a spending authorization. As we get wiser over time our budget needs to move away from the city government model toward an enterprise model. There is much more we could do to improve the budget process, but that is another discussion. New information: Attached is a year-end 2004 budget report. The purpose of the workshop is, I think, to review the budget and understand how our programs and tasks impacted the money spent, and whether we are happy with how that turned out. At the beginning of a new budget cycle we have the chance to make changes in what we are doing. z t s Recommendation: I have no recommendation at this time since this is a workshop. I welcome any suggestions or direction the board wishes to provide. Year-End Budget Report 2004 Budget Year Y S { f Year-End Budget Report 2004 Budget Year Summary 1 59kpI5(3W PM y ' TRUCKEE DONNER PUBLIC UTILITY DISTRICT: 2004 OPERATING BUDGET REPORT - Through December 31,2004 100% FINAL REVENUES: ELECTRIC: WATER: TOTAL: Budget Actual Budget Bal % Bud et Actual Budget Bal % Budget Actual Budget Bat Sales 8,706,174 8,942.449 (236,275) 103% 6,123,347 %Commercial Sales , , , 14,829,521 15,191,658 (362,737) 1 , , , , (345160) 105% 737,212 839,789 (102,577) 114% 7,139,479 7,587,215 (447,736) 106% Interdepartmental Sales 1,389,000 1,412,884 (23,884) 102% 1,189 1,166 23 98% 1,390,189 1,414,050 (23,861) 102% Misc Operating Revenue 175,177 164,765 10,412 94% 84,750 79,507 5,243 94°! 259,927 244,272 15,655 94% Misc Rents 2,000 31,089 (29,089) 1554% 17,806 29,023 (11,217) 163% 19,806 60,111 (40,306) 304% Standby Revenue 23,655 25,420 (1,755) 107% 136,400 196,080 (59,680) 144% 160.055 221,500 (61,445) 138% Interdepartmental Rent 270,925 270,924 1 100% - - 0% 270,925 270,924 1 100% Fire Protection Fees - 0% 722,489 716,445 6,044 95% 122,489 116,445 6,044 95% Total Operating Revenue 16,969,198 17,594,958 (625,760) 104% 7,223,193 7,511,218 (288,025) 104% 24,192,391 25,106,176 (913,785) 104% Interest income 37,408 31,128 6,280 83% 12,770 58,350 (45,580) 457% 50,178 89,478 (39,300) 178% DL Assessment District Annual Pmts - - - 0% 833,913 See Note 1 833,913 0% 833,913 833,913 0% Glenshire Surcharge - - 0% 166,786 176,912 (10,126) 106% 166,786 176,912 (10,126) 106% Transfer from Restricted Fund for BB 327,225 305,999 21,226 94% - - - 0% 327,225 305,999 21,226 94% Transfer train Facilities Fees - - 0% 750158 150,758 100-A 150,158 150,158 100% Net Revenues 17,333,831 17,932,085 (598,264) 103% 8,386,820 7,896,638 490,182 94% 25,720,651 25,828,723 (108,072) 100% Note 1: We are not currently making principal and interest payments on this loan- The interest we are paying to US Bank is currently being paid from the Donner Lake Assessment District account and is being capitalized during construction and not expensed. N EXPENSES: ELECTRIC: WATER: TOTAL: BoardBudget Actual Bud et Bal % Bu 0 Actual Budget Bal % Budget Actual Budget Bat Directors 5$950 53,704 5,246 91%General Manager , ,519 94% 115,400 106,635 8,765 92% , , 54 (87,408) 120% 359,246 449,204 (89,958) 125% 794,692 972,058 (177,366) 122% Administrative Services 1,302,408 1,155,698 146,710 89% 784,805 761,748 23,057 97% 2,087,213 1,917,445 169,767 92% Planning Services 191,529 178,067 13,462 93% 39,596 56,767 (17,171) 143% 231,125 234,834 (3,709) 102%Support Services 380,118 249,812 130,306 66% 87.863 80,073 7,790 91% 467,981 329,885 138,096 70% Eiechic/Water Operations 1,914,366 1,657,622 256.744 87% 3.779,469 4,110,794 (331,325) 109% 5,693,835 5,768,416 174.581) 101% Power Supply 445,811 289,719 156,092 65% 122,282 78,693 43,589 64% 668,093 368,411 199,682 65% Purchased Power 8,156,747 8,269,483 (112,736) 101% - 0% 8,156,747 8,269,483 (112,736) 101% Interdepartmental Rent - - - 0% 270,925 270,924 1 100% 270,925 270,924 1 100% Total Operating Expenses 12,885,375 12,376,958 508,417 96% 5,500,636 5.861,134 (360,498) 107% 18,386,011 18,238,091 147,920 99% Transfer to Reserve-2003 COPS 300,000 300,000 - 100% - Transfer to Prop 55 Reserve Fund - - 0% 300,000 30Q000 100% - 0% 28,000 23,000 5,000 82% 28,000 23,000 5,000 82% Debt Service Payments 3,735,603 3,704,660 30,943 99% 2,479,060 1,525.132 953,928 62% 6,214,663 5,229,791 984872 84% Total Expenses 16,920,978 16,381,617 539,361 97% 8,007,696 7,409,265 598,431 93% 24,928,674 23,790,883 1,137,791 95% Net Revenue Less Expenses 412,653 1,560,468 1,137.615) 376% 379,124 487,373 (108,249) 129°!. 791,977 2,037,841 (1,245,864) 257% 12_2aw nerr(4"ti na<pan-e dqa Year-End Budget Report 2004 Budget Year Electric Detail 3 f Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Board of Directors: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 1 923 OUTSIDE SERVICES EMPLOYED 6,498.50 12,000.00 5,501.50 750 PROF SVC:LEGAL,GEN COUNS 4,309.50 756 PROF SVC:STRATEGIC PLANN 2,189.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 1 930.2 MISC GENERAL EXPENSES 47,205.18 46,950.00 (255.18) 414 BRD:COMPENSATION 12,000.00 418 BRD:MED/DNTL/VISION 24,895.92 420 BRD:MEETING EXPENSES 418A3 527 BRD:ELECTION EXPENSES 4,585,45 579 EMP EX:RECOGNITION BANQU 4,488.61 675 MTG EX:IND(REG FEES&TRVL 138.36 687 NCPA:COMM MTGS(FEES&TRVL 398.10 695 OF SUP:MISC EX(CC FEE,SU 280.61 53,703.68 58,950.00 5,246.32 4 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 General Manager: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 2 920 ADMIN&OPS GENERAL EXPEN 209,093.63 213,069.00 3,975.37 153 GEN DIR/SUP/MISC ADMIN 21,027.31 189 MAIL,OPN&DIST(NOT PYMT) 648.64 350 TELECOM RELATED SVCS 19,042.23 93 DEPT HEAD SUPPORT 73,648.21 941 ADMIN O/H 1,908.80 949 PAYROLL O/H 89,568.30 957 TRANS O/H 3,250,14 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 2 921 OFFICE SUPPLIES&EXPENSE 66,200.87 70,770.00 4,569.13 432 COMM:CELL PHONE 776.26 522 DUES& MEMB(DEPT SPECIFI 59,936.36 570 EMP EX:MEALS(OT&OTHR) 122.28 576 EMP EX:MISC EXP REIMBURS 1.51 670 MATL&SUP(NON-INVENTORY - 675 MTG EX:IND(REG FEES&TRVL 828.73 678 MTG EX:MISC IN-HSE(NON-L 411 21 695 OF SUP:MISC EX(CC FEE,SU 1,588A8 699 OF SUP:PRNTD FRMS&MATL 511.76 717 PSTG:FED EX/UPS/USPO 455.82 757 BROADBAND RELATED EXPNS 1,568.76 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 2 923 OUTSIDE SERVICES EMPLOYED 216,100.49 122,000.00 (94,100.49) 702 PERMITS AND FEES 746 PROF SVC:LAFCO CONS-CONS 14,330.00 750 PROF SVC:LEGAL,GEN COUNS 17,761.44 752 PROF SVC:LEGAL,OTHER 4,761.87 754 PROF SVC:PERSONNEL SERVI 78.00 757 BROADBAND RELATED EXPNS 179,169.18 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 2 925 INJURIES& DAMAGES 166.11 465.00 298.89 333 SFTY MTGSPTRNG(LAB ONLY) 67.31 707 PERS ADM:PHYSCL JOB DESC 45.00 941 ADMIN O/H 1.13 949 PAYROLL O/H 52.67 a S 5 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 General Manager: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 2 930.1 GENERAL ADVERTISING EXPEN 9,821.91 6,389.00 (3,432.91) 390 WEB SITE MAINTENANCE 79.55 402 ADVRT(NWSPPR,ORD,SRPLS M 3,326.18 730 PRNTNG,OUTSIDE(NWSLTR,TE 2,292.59 757 BROADBAND RELATED EXPNS 3,697.52 846 WEB PAGE DEV&MAINTENANCE 362.50 941 ADMIN O/H 1.31 949 PAYROLL O/H 62.26 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 2 930.2 MISC GENERAL EXPENSES 21,470.87 22,753.00 1,282.13 21 BOARD REL ACTIVITIES 3,413.51 420 BRD:MEETING EXPENSES 525 DUES&MEMB(INDSTRY ASSN 15,324.75 941 ADMIN O/H 57.09 949 PAYROLL O/H 2,675.52 522,85788 435,446.00 (87,407.88) f 6 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 586 METER OPERATIONS 45,572.71 42,319.00 (3,253.71) 195 MTR CONN,DISC,TRSFRS 21,749.93 670 MATL&SUP(NON-INVENTORY 126,42 87 C/S:INSP/COMPLAINTS 286.70 941 ADMIN O/H 367.75 949 PAYROLL O/H 17,260.54 957 TRANS O/H 5,781.37 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1. 3 587 CUSTOMER INSTALLATION OPE 2,451,61 791.00 (1,660.61) 132 ENGY DIV:INST CHCK MTR 1,119.03 84 C/S:COMPLAINTS (10.36) 87 C/S:INSP/COMPLAINTS 941 ADMIN O/H 19.00 949 PAYROLL O/H 1,026.97 957 TRANS O/H 296 97 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 593 MAINT OF DISTRIBUTION LIN 5,599.85 14,027.00 8,427.15 291 REP LBR:<$5,000 TOTAL JO 342 STANDBY 372 UNSCHED OUTAGE CALLS/EXP 2,531.01 570 EMP EX:MEALS(OT&OTHR) 425.54 941 ADMIN O/H 41.58 949 PAYROLL O/H 1,948.25 957 TRANS O/H 653.47 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 901 CUSTOMER ACCOUNTS SUPERVI 644.19 5,462.00 4,817.81 153 GEN DIR/SUP/MISC ADMIN 358.02 941 ADMIN O/H 5.98 949 PAYROLL O/H 280.19 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 902 METER READING EXPENSE 78,388.57 100,640.00 22,251.43 15 BILLING _ 153 GEN DIR/SUP/MISC ADMIN 201 MTR-LOW&ZERO USAGE 817.48 204 MTR READING 32,195.56 207 MTR RDR COLLECTIONS 472 CMP EX:HDW MNT MR EQUIP 3,923.15 f 7 i Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Electric 482 CMP EX:SFTWR MNT&SUPPORT 1,011.36 488 CMP EXSUP&MISC EX(INCL 80,90 564 EMP EXCLOTHING ALLOW 611.79 570 EMP EX:MEALS(OT&OTHR) 12.00 573 EMP EX:MILEAGE REIMB 13.24 582 EMP EX:UNIFORMS 243.08 670 MATL&SUP(NON-INVENTORY 1,267A4 675 MTG EX:IND(REG FEES&TRVL 1,165.46 695 OF SUP:MISC EX(CC FEE,SU 268.05 717 PSTG:FED EX/UPS/USPO 27.56 806 TRNG/EMP DEV(REG FEES& 171.00 941 ADMIN O/H 568.96 949 PAYROLL O/H 26,833.93 957 TRANS O/H 8,655.02 96 DWNL/UPL MTR RDG DEVICES 522.59 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 903 CUST RECORDS&COLL EXPEN 371,355.26 395,998.00 24,642.74 15 BILLING 49,240.52 207 MTR RDR COLLECTIONS 12,432.06 261 PERS ADM(RECR&TST) _ 27 COLLECTION:ACT ACCTS 3,474.87 275 QUERY/REPORT WRITING 358.57 288 REMITTANCE PROCESSING 13,361.90 30 COLLECTION:INACTACCTS 1,733.29 345 STANDBY BILLINGS 1,753.76 372 UNSCHED OUTAGE CALLS/EXP _ 393 WO/CONSTR ACCNTG O/H CLR _ 426 COLL SVC&SMALL CLMS EXP 1,255.43 470 CMP EX:HDW MAINT INCLUDE 819.04 473 CMP EX:REMITTANCE PROCNG 616.98 482 CMP EX:SFTWR MNT&SUPPORT 36,565.96 485 CMP EX:SFTWR UPGR&MISC P 2,573.40 488 CMP EX:SUP&MISC EX(INCL 327.66 570 EMP EX:MEALS(OT&OTHR) 326,47 573 EMP EX:MILEAGE REIMB 123.60 582 EMP EX:UNIFORMS 6 ACCOUNT SETUP&MAINT 23,785.82 670 MATL&SUP(NON-INVENTORY _ 693 OFFICE EQUIP MAINT(NOT 1,197.00 695 OF SUPWISC EX(CC FEE,SU 809.79 699 OF SUP:PRNTD FRMS&MATL 7,085.33 717 PSTG:FED EX/UPS/USPO 13.12 720 PSTG:NISC POSTAGE 27,620,21 721 PSTG:PERMIT#1(BILLS) 90,00 723 PSTG:POSTAGE DUE FUND US 360.00 806 TRNG/EMP DEV(REG FEES& 802.12 81 C/S:CNTR,PHNS,PYMT,INQ 39,687.63 90 C/S:OP(SO,CREW FRMS,USAS 13,739.90 941 ADMIN O/H 2,666.82 949 PAYROLL O/H 125,818.54 957 TRANS O/H 2,715.47 8 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 904 PROVISION FOR BAD DEBTS 24,020.57 12,920.00 (11,100.57) 408 BAD DBTS,MTHLY PRVSN 24,020.57 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 920 ADMIN &OPS GENERAL EXPEN 239,566.48 248,526.00 8,959.52 12 BANKING 600.10 153 GEN DIR/SUP/MISC ADMIN 56,088.34 159 GEN LED/BUD/FIN RPTG 58,363.55 171 INS-SPC PREP&CLMS PROC 54.21 189 MAIL,OPN&DIST(NOT PYMT) 1,492.91 258 PAYROLL(PROC PR&REL ACTY 5,506.22 261 PERS ADM(RECR&TST) 2,027.16 275 QUERY/REPORT WRITING 95A9 3 ACCOUNTS PAYABLE 7,954.30 324 RESIDENTIAL SERVICES 5,813.21 350 TELECOM RELATED SVCS 76.39 369 UNION ACTY(NON-BILLABLE) 663.72 393 WO/CONSTR ACCNTG O/H CLR (35,859.28) 403 ASSESSMENT/OLD GREENWOOD 764.20 48 COMPUTER OPER,NON-SCADA 895.54 81 C/S:CNTR,PHNS,PYMT,INQ 90 C/S:OP(SO,CREW FRMS,USAS 93 DEPT HEAD SUPPORT 941 ADMIN O/H 2,867.42 949 PAYROLL O/H 132,163.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 921 OFFICE SUPPLIES& EXPENSE 144,862.27 150,608.00 5,745.73 350 TELECOM RELATED SVCS 403 ASSESSMENT/OLD GREENWOOD 281.76 411 BANK CHARGES 10,384.57 430 COMM:ANSWERING SVC 1,006.62 432 COMM:CELL PHONE 1,065.12 436 COMM:MISC EQUIP EXP 1,236.90 446 COMM:PHONE LINES&CHGS 10,134.34 448 COMM:PHONE SYS EQP MNT 1,198.63 467 CMP EX:CNTRCT SVC(BLK DM 32,564.25 470 CMP EX:HDW MAINT INCLUDE 1,794.81 474 CMP EX:MDM LNS,ISP,ISDN 1,600.76 482 CMP EX:SFTWR MNT&SUPPORT 24,727.37 485 CMP EX:SFTWR UPGR&MISC P 373.27 488 CMP EX:SUP&MISC EX(INCL 8,517.15 522 DUES& MEMB(DEPT SPECIFI 7,078.20 570 EMP EX:MEALS(OT&OTHR) s 299.20 573 EMP EX:MILEAGE REIMB 398.28 576 EMP EX:MISC EXP REIMBURS 7.20 675 MTG EX:IND(REG FEES&TRVL 1,544.74 691 OFFICE EQUIP LEASE 12,619.20 4 9 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Electric 693 OFFICE EQUIP MAINT(NOT 2,387.80 695 OF SUPWISC EX(CC FEE,SU 7,020,16 699 OF SUP:PRNTD FRMS&MATL 1,876.45 702 PERMITS AND FEES 10.00 705 PERS ADM:ADV POSITIONS 248.40 707 PERS ADM:PHYSCL JOB DESC 54.00 709 PERS ADM:PHYSCL,PREEMPLO 474.12 713 PERS ADM:TEST MTRL&SUPPL 688.32 715 PSTG:BOX RENTAL 494.40 717 PSTG:FED EX/UPS/USPO 537.47 719 PSTG:GEN MAILING (RMRS) 7,200.00 757 BROADBAND RELATED EXPNS 2,254.73 806 TRNG/EMP DEV(REG FEES& 4,784.05 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 923 OUTSIDE SERVICES EMPLOYED 56,840.80 42,745.00 (14,095.80) 736 PROF SVC:ACCTG/AUDIT SVC 50,694.60 738 PROF SVC:ARBTRG RBT ANAL 2,000.00 752 PROF SVC:LEGAL,OTHER 150.00 757 BROADBAND RELATED EXPNS 758 PROF SVC:TRUST SERVICES 3,996.20 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 924 INSURANCE EXPENSE 181,407.77 282,445.00 101,037.23 628 INS:PROP&LIAB PREMIUMS 212,125.85 638 INS:TRSFR TO VEHICLE INS (25,718.04) 640 INS:TRSFR TO WAREHOUSING (5,000.04) Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 925 INJURIES&DAMAGES 4,987.87 5,927.00 939.13 333 SFTY MTGS/TRNG(LAB ONLY) 1,369.34 396 WRKR'S COMP INJURIES 255.36 500 CNTRCT SVC:DOT TRNG/TSTN 481.50 707 PERS ADM:PHYSCL JOB DESC 540.00 711 PERS ADM:RET TO WK PHYSI 210.00 782 SFTY:EQP/CLTHNG/GLASSES 480,00 848 WELLNESS PROGRAM EXPENSE 252.00 850 WORKER'S COMPENSATION CA 10100 941 ADMIN O/H 27.13 949 PAYROLL O/H 1,271.54 C 10 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 3 926.5 EMPLOYEE BENEFITS 102 EMP BEWADMIN LEAVE 37,413.55 105 EMP BEN:BEREAVE LEAVE 5,251.80 107 EMP BEWBIRTHDAY 14,246.58 108 EMP BEWHOLIDAY 161,640.02 111 EMP BEN:JURY DUTY 1,988.68 117 EMP BEN:SICK LEAVE 91,993.04 120 EMP BEN:SICK FAMILY 24,512.30 123 EMP BEWTERMINATION PAY 9,163.00 126 EMP BEN:VACATION PAY 229,201.94 540 EB:MGMT 401A 77,859.63 541 EB:BARG UNIT401A 106,285.30 546 EB:FICA 243,334,29 548 EB:FED MED 55,930.71 550 EB:LONGEVITY 13,840.00 551 EB:MED/DNTL/COBRA (1,111.23) 552 EB:MED/DNTL/LTD/LIFE 909,634.99 553 EB:MED/DNTL/RETIREE 41,250.22 554 EB:PENSION 9,958.32 556 EB:SELF FUNDED VISION 13,424A0 557 EB:SELF FUNDED WELL CHIL 3,184.00 558 EB:STATE COMPENSATION 368,430.39 560 EB:UNEMPLOYMENT (421,98) 561 EB:CalPERS-District 270,798.35 562 EB:CalPERS-Employee 0.13 941 ADMIN O/H 949 PAYROLL O/H 950 PAYROLL O/H CLEARING (2,687,808,13) 1,155,697.95 1,302,408.00 146,710.05 ( 5 's 17 z Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12104 Planning Services: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 4 908 CUSTOMER ASSISTANCE 112,394.43 63,164.00 (49,230.43) 270 PUBLIC BEN-LABOR ONL 25,542.28 762 PB:CONSR(CSH RBT PRO 62,180.00 770 PB:CONSR(SCHL CONSR 4,254.91 941 ADMIN O/H 426.58 949 PAYROLL O/H 19,990.66 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 4 920 ADMIN&OPS GENERAL 132.15 8,157.00 8,024.85 153 GEN DIR/SUP/MISC ADM 73.44 941 ADMIN O/H 1.24 949 PAYROLL O/H 57.47 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 4 921 OFFICE SUPPLIES&EX 8,904.51 8,125.00 (779,51) 432 COMM:CELL PHONE 599.08 522 DUES& MEMB(DEPT SPE 3,036.00 573 EMP EX:MILEAGE REIMB 1,381,58 576 EMP EX:MISC EXP REIM 384.22 675 MTG EX:IND(REG FEES& 2,973.24 678 MTG EX:MISC IN-HSE(N 495.92 695 OF SUP:MISC EX(CC FE 34.47 806 TRNG/EMP DEV(REG FEE Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 4 923 OUTSIDE SERVICES EMP 1,155.00 14,000.00 12,845.00 753 PROF SVC:MARKETING 1,155.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 4 925 INJURIES&DAMAGES 115.63 1,224.00 1,108.37 333 SFTY MTGS/tRNG(LAB O 64.26 941 ADMIN O/H 1 08 949 PAYROLL O/H 50.29 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 4 930.1 GENERAL ADVERTISING 8,068.49 14,757.00 6,688.51 438 COMM:ON-HLD MSGNG SV 663.60 452 COMM MKTG SUP(AD SPC 6,090.25 656 MKTG,PUD(PRNT ADS&SP 1,314.64 I i 12 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Planning Services: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 4 930.2 MISC GENERAL EXPENSE 47,296.77 26,679.00 (20,617.77) 42 COMMUNITY REL&EDUC 21,120.31 455 COMM REL&ED(HME SHIN, 4,699.04 461 COMM REL&ED(LCL GRP/ 2,072.71 463 REL&ED(GEN MAILING T 2,522.80 941 ADMIN O/H 352.73 949 PAYROLL O/H 16,529.18 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 4 930.3 MISC GENERAL OPERATI 55,423.00 55,423.00 178,066498 191,529.00 13 462 02 t 13 E Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Support Services: Electric Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 5 588 MISC GENERAL OPERATI (1,939.37) 1,939.37 670 MATL&SUP(NOWINVEN 10.76 798 SUP:OUTSIDE STAFF SU 12,551,75 941 ADMIN O/H 942 ADMIN O/H CLEARING A (14,501.88) 949 PAYROLL O/H Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 5 920 ADMIN&OPS GENERAL 70,486.82 68,046.00 (2,440.82) 153 GEN DIR/SUP/MISC ADM 35,073.28 192 MAIL, PICK-UP 2,667.57 195 MTR CONN,DISC,TRSFRS 941 ADMIN O/H 629.92 949 PAYROLL O/H 29,637.77 957 TRANS O/H 2,478.28 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 5 921 OFFICE SUPPLIES&EX (5,775.62) 12,270.00 18,045.62 432 COMM:CELL PHONE 302.18 522 DUES&MEMB(DEPT SPE 166.20 695 OF SUP:MISC EX(CC FE 166.30 717 PSTG:FED EX/UPS/USPO 3.95 800 SUP:INSIDE STAFF SUP 10,986,01 942 ADMIN O/H CLEARING A (17,400.26) Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 5 925 INJURIES&DAMAGES 9,645.30 10,137.00 491.70 333 SFTY MTGS(TRNG(LAB O 1,043.17 396 WRKR'S COMP INJURIES 296.62 782 SFTY:EQP/CLTHNG/GLAS 1,835.32 784 SFTY:TRAIN/MTGS EXPE 405.18 848 WELLNESS PROGRAM EXP 4,994.11 941 ADMIN O/H 22.38 949 PAYROLL O/H 1,048.52 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 5 935.1 MAINT OF DISTRICT OF 176,882.74 288,165.00 111,282.26 162 GENERAL MAINT&REP 24,090.46 339 SNOW REMOVAL(PUD LAB 6,610.14 i 495 CNTRCT SVC:BLDG CLNG 44,397,48 3 498 CNTRCT SVC:BLDG MNT& 11,428.55 � 503 CNTRCT SVC:LANDSCAPI 3,098.85 516 CNTRCT SVC:SNOW RMVL 1,612.38 564 EMP EX:CLOTHING ALLO 1,003.80 14 r Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Support Services: Electric 570 EMP EX:MEALS(OT&OTHR 80.00 582 EMP EX:UNIFORMS 474.92 670 MATL&SUP(NOWINVEN 17,142.48 713 PERS ADM:TEST MTRL&S 533.60 717 PSTG:FED EX/UPS/USPO 12.31 802 SUP:JOINT DEPT SUPPL 6,402.67 810 UTILITIES:ELECTRIC 257.43 812 UTILITIES:WATER 1,165.68 814 UTILITIES:SEWER 6,710.58 816 UTILITIES:GARBAGE/LA 10,075.33 817 UTILITIES:PROPANE 36,149.37 828 VEHCL EX:HAZ MTRL CO 320.00 941 ADMIN O/H 572.98 942 ADMIN O/H CLEARING A (9,282.34) 943 BUILDING MAINT TRANS (16,753.92) 949 PAYROLL O/H 27,345.56 957 TRANS O/H 625.47 99 ELECTRICIAN 2,808.96 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 5 935.2 MAINT OF COMMUNICATI 512A4 1,500.00 987.86 162 GENERAL MAINT&REP 211.89 670 MATL&SUP(NON-INVEN 130.89 941 ADMIN O/H 3.53 949 PAYROLL O/H 165.83 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 5 950 TRANSPORTATION EXPEN 162 GENERAL MAINT&REP 52,152,02 564 EMP EX:CLOTHING ALLO 347.33 567 EMP EX:DMV PHYSICALS 60.00 570 EMP EX:MEALS(OT&OTHR 185.75 573 EMP EX:MILEAGE REIMB 270.75 582 EMP EX:UNIFORMS 68T77 628 INS:PROP&LIAB PREM 638 INS:TRSFR TO VEHICLE 42,160.08 660 MATL&SUP(INVENTORY 9,448.04 670 MATL&SUP(NON-INVEN 495.96 675 MTG EX:IND(REG FEES& 2,443.10 695 OF SUP:MISC EX(CC FE 684.66 806 TRNG/EMP DEV(REG FEE 1,559.61 824 VEHCL EX:BIT INSPECT 240.00 i 825 VEHCL EX:DEPRECIATIO 144,852.51 826 VEHCL EX:GAS,OIL,LUB 79,923.09 828 VEHCL EX:HAZ MTRL CO 4,125.06 830 VEHCL EX:MECH TOOLS, 1,657.29 f 15 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Support Services: Electric 834 VEHCL EX:MISC PARTS& 31,914.69 836 VEHCL EX:REPAIRS& M 28,181.32 838 VEHCL EX:REP&MAINT,C 42,370.08 840 VEHCL EX:VEHICLE REN 1,153.35 941 ADMIN O/H 875.26 949 PAYROLL O/H 41,127.92 953 PURCH-WRNS O/H 585.79 954 PURCH-WRHS O/H CLEAR 3,580.17 957 TRANS O/H (6,907.07) 958 TRANS O/H CLEARING (484,174.53) Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 5 963 PURCHASING &WAREHOU 192 MAIL, PICK-UP 273 FUR&WRHS ACTY(LAB 87,738 10 564 EMP EX:CLOTHING ALLO 22.33 570 EMP EX:MEALS(OT&OTHR 20.00 640 INS:TRSFR TO WAREHOU 5,000.04 670 MATL&SUP(NOWINVEN 8,185.23 675 MTG EX:IND(REG FEES& 939.66 695 OF SUP:MISC EX(CC FE 965.69 717 PSTG:FED EX/UPS/USPO 1,327.25 806 TRNG/EMP DEV(REG FEE 500.00 941 ADMIN O/H 1,468.88 942 ADMIN O/H CLEARING A (16,825.12) 943 BUILDING MAINT TRANS 16,753.92 949 PAYROLL O/H 69,010.18 952 PURCH-WRNS O/H ADJ 1,172.39 953 PURCH-WRNS O/H (21,259.99) 954 PURCH-WRNS O/H CLEAR (71,247.61) 957 TRANS O/H 5,582.52 958 TRANS O/H CLEARING (89,353.47) 249,812.01 380,118.00 130 305 99 f Z 16 ............... ._ .. Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Electric Operations Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 580 OPS SUPERVISION&EN 185,598.91 274,181.00 88,582.09 150 GEN CONSTR/MISC ENG (20,087.56) 153 GEN DIR/SUP/MISC ADM 72,476.32 228 OPERATIONS/PM LABOR 333 SFTY MTGS/TRNG(LAB O - 941 ADMIN O/H 2,564.72 949 PAYROLL O/H 120,580.33 957 TRANS O/H 10,065.10 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 582 SUBSTATION OPERATION 127,398.44 199,154.00 71,755.56 228 OPERATIONS/PM LABOR 46,911,31 339 SNOW REMOVAL(PUD LAB 4,510.49 509 CNTRCT SVC:PAVING 14,472.70 670 MATL&SUP(NON-INVEN 6,673.84 941 ADMIN O/H 1,017.82 949 PAYROLL O/H 40,342.55 957 TRANS O/H 13,469.73 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 583 DISTRIBUTION OPERATI 674,081,84 678,744.00 4,662.16 126 EMP BEN:VACATION PAY 168 G095,GO128,GO165 INS 2,927.83 228 OPERATIONS/PM LABOR 228,994.60 327 ROW/PLE/DNGR TREE CL 7,669.97 342 STANDBY 510 CNTRCT SVC:POLE TEST 33,449.20 513 CNTRCT SVC:ROW POLE 22,719.72 514 CNTRCT SVC:ROW TREE 130,508.30 648 LEASES:EASEMENTS 614.00 660 MATL&SUP(INVENTORY 4,247.04 670 MATL&SUP(NON-INVEN 58,173.69 695 OF SUP:MISC EX(CC FE 184.02 806 TRNG/EMP DEV(REG FEE 340.24 941 ADMIN O/H 2,447.89 949 PAYROLL O/H 134,487.67 953 PURCH-WRNS O/H 538.43 954 PURCH-WRNS O/H CLEAR 1,382,50 957 TRANS O/H 45,396.74 x 8 17 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Electric Operations Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 585 SECURITY&STREET LI 1,549.57 6,600.00 5,050.43 228 OPERATIONS/PM LABOR 752.11 941 ADMIN O/H 12.53 949 PAYROLL O/H 587.85 957 TRANS O/H 197 08 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 586 METER OPERATIONS 93,847.46 73,825.00 (20,022.46) 168 G095,GO128,GO165INS 30.99 195 MTR CONN,DISC,TRSFRS 203.84 198 MTR INST/CO(EXISTING 414.96 228 OPERATIONS/PM LABOR 34,108.45 33 COMMERCIAL MTR AUDIT 10,054.80 333 SFTY MTGS/TRNG(LAB 0 _ 342 STANDBY 670 MATL&SUP(NOWINVEN 3,283.64 806 TRNG/EMP DEV(REG FEE 1.015.80 941 ADMIN O/H 747.74 949 PAYROLL O/H 35,116.96 957 TRANS O/H 8,870.28 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 587 CUSTOMER INSTALLATIO 94,889,88 38,876,00 (56,013,88) 228 OPERATIONS/PM LABOR (1,706,40) 87 C/S:INSP/COMPLAINTS 47,780.18 941 ADMIN O/H 766.10 949 PAYROLL O/H 36,006.51 957 TRANS O/H 12,043.49 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 588 MISC GENERAL OPERATI 189,468.75 203,864.00 14,395.25 10 APPRENTICE TRAINING 545A4 153 GEN DIR/SUP/MISC ADM 24.76 165 GIS MAP-LABR(AFTR IN 1,298.66 228 OPERATIONS/PM LABOR 2,611.99 336 SCADA SYSTM-OP(LAB 0 5,452.00 369 UNION ACTY(NON-BILLA 2,029.40 375 USA LOCATIONS 46,060.24 377 USA MEDIA-POLE ATTAC 650.26 405 APPRENTICESHIP EXPEN 1,417.27 432 COMM:CELL PHONE 5,511.73 440 COMM:PAGERS 1,828.29 444 COMM:SCADA/TLMTRY PH 6,218.54 470 CMP EX:HDW MAINT INC 1,304.25 482 CMP EX:SFTWR MNT&SUP 64.63 488 CMP EX:SUP&MISC EX(I 1,088.05 t 18 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Electric Operations 522 DUES&MEMB(DEPT SPE 450.00 564 EMP EX:CLOTHING ALLO 5,064.88 567 EMP EX:DMV PHYSICALS 272.20 570 EMP EX:MEALS(OT&OTHR 1,568.97 573 EMP EX:MILEAGE REIMB 433.87 576 EMP EX:MISC EXP REIM 2,479.20 582 EMP EX:UNIFORMS 3,956.90 591 ENVIR COMPLIANCE,MAT 2,279.20 610 GIB MAP SUP&EXP(AFT 227.88 646 LANDFILL CHARGES 404,16 670 MATL&SUP(NOWINVEN 368.16 675 MTG EX:IND(REG FEES& 4,297.87 678 MTG EX:MISC IN-HSE(N 46.66 695 OF SUP:MISC EX(CC FE 4,872.63 705 PERS ADM:ADV POSITIO 4,921.72 713 PERS ADM:TEST MTRL&S 1,379.75 717 PSTGFED EX/UPS/USPO 242.46 788 SCADA SYS:HDWR MAINT 165.42 790 SCADA SYS:MISC EX&MI 3,810.20 792 SCADA SYS:SFTWR MAIN 12,050,00 798 SUP:OUTSIDE STAFF SU 271,49 806 TRNG/EMP DEV(REG FEE 8,128.51 808 USA LOCATIONS 1,589.58 941 ADMIN O/H 1,044.69 949 PAYROLL O/H 48,963,29 957 TRANS O/H 4,073.55 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 589 RENTS 6,600.00 18,600.00 12,000.00 776 RNT:STORAGE SPC(TEIC 6,600.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 592 MAINT OF STATION EQU 4,354.28 19,597.00 15,242.72 282 RCLSRS®-W/IN STAT 1,776.58 291 REP LBR:<$5,000 TOTA (342.84) 941 ADMIN O/H 46.91 949 PAYROLL O/H 2,214.30 957 TRANS O/H 659.33 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 593 MAINT OF DISTRIBUTIO 173,364.44 297,904.00 124,539.56 126 EMP BEN:VACATION PAY _ 228 OPERATIONS/PM LABOR 3099 285 RCLSRS®-OUTSIDE S 738.70 291 REP LBR:<$5,000 TOTA 368.56 312 REP BULBS,PHOTO CELL 327 ROW/PLE/DNGR TREE CL 19,480.32 342 STANDBY 40,886.38 r F 19 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Electric Operations 348 STORM DAMAGE REPAIR 20,354.62 570 EMP EX:MEALS(OT&OTHR 50.44 591 ENVIRCOMPLIANCE,MAT 7748 660 MATL&SUP(INVENTORY 2,855.01 941 ADMIN O/H 1,365.06 949 PAYROLL O/H 64,764.54 953 PURCH-WRNS O/H 131.85 954 PURCH-WRNS O/H CLEAR 1,125.11 957 TRANS O/H 21,135.38 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 595 MAINT OF LINE TRANSF 7,127.00 7,127.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 596 MAINT OF SEC/STR LIG 5,250.81 14,617.00 9,366.19 291 REP LBR:<$5,000 TOTA (53.22) 312 REP BULBS,PHOTO CELL 1,801.16 660 MATL&SUP(INVENTORY 1,440.81 941 ADMIN O/H 28.48 949 PAYROLL O/H 1,339.14 954 PURCH-WRHS O/H CLEAR 245.83 957 TRANS O/H 448.61 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 597 MAINT OF METERS 3,368.00 3,368.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 6 925 INJURIES&DAMAGES 101,217.75 77,909.00 (23,308.75) 333 SFTY MTGS/TRNG(LAB 0 40,753.65 375 USA LOCATIONS 396 WRKR'S COMP INJURIES 7,865.43 782 SFTY:EQP/CLTHNG/GLAS 2,575.16 784 SFTY:TRAIN/MTGS EXPE 12,130.15 941 ADMIN O/H 809.00 949 PAYROLL O1H 37,915.48 957 TRANS O/H (831.12) i 1,657,622.13 1,914,366.0o 256,74387 t 's 4 20 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Power Supply Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 9 580 OPS SUPERVISION & EN 102,306.35 158,747.00 56,440,65 150 GEN CONSTR/MISC ENG (41,927.87) 153 GEN DIR/SUP/MISC ADM 21,021.73 183 LOAD DISP MONITORING 12,063.74 264 PWR PRCHS INCL WAPA 13,129.80 267 PWR SUPPLY ANALYSIS 12,119.85 360 TRANSM ORGANIZATION 20,873.05 941 ADMIN O/H 1,299.24 949 PAYROLL O/H 60,885.00 957 TRANS O/H 2,841.81 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 9 588 MISC GENERAL OPERATI 116,852,31 88,870.00 (27,982.31) 153 GEN DIR/SUP/MISC ADM 165 GIS MAP-LABR(AFTR IN 24,846.77 166 GIS SOFTWARE MAINTEN 2,795.50 167 GIS HARDWARE MAINTEN 178.03 183 LOAD DISP MONITORING 264 PWR PRCHS INCL WAPA 267 PWR SUPPLY ANALYSIS _ 360 TRANSM ORGANIZATION 432 COMM:CELL PHONE 1,172.62 482 CMP EX:SFTWR MNT&SUP 15,165.59 488 CMP EX:SUP&MISC EX(I 1,885.14 522 DUES&MEMB(DEPT SPE 570.00 570 EMP EX:MEALS(OT&OTHR 412.81 576 EMP EX:MISC EXP REIM 68,80 610 GIS MAP SUP&EXP(AFT 10,541.55 675 MTG EX:IND(REG FEES& 12,965,72 678 MTG EX:MISC IN-HSE(N 219.82 695 OF SUP:MISC EX(CC FE 723.05 706 PERS ADM:MISC PERS E 760.00 717 PSTG:FED EX/UPS/USPO 56.00 790 SCADA SYS:MISC EX&MI 14,851.69 806 TRNG/EMP DEV(REG FEE 4,096.28 941 ADMIN O/H 504.63 949 PAYROLL O/H 23,690.36 957 TRANS O/H 1,347.95 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 9 590 MAINT SUPERVISION & - 3,559.00 3,559.00 f z 21 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Power Supply Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 9 923 OUTSIDE SERVICES EMP 46,465.21 58,800.00 12,334.79 533 EL PRCHS EX-UAMPS 43,308.96 740 PROF SVC:ENG(NOT SPE 3,156.25 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 9 925 INJURIES& DAMAGES 346.99 7,027.00 6,680,01 333 SFTY MTGS/TRNG(LAB 0 190.81 941 ADMIN O/H 3.26 949 PAYROLL O/H 152.92 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 1 9 928 REGULATORY COMMISSIO 23,747.75 128,808,00 105,060.25 144 FERC CASE ISSUES 112.19 748 PROF SVC:LEGAL,FERC 23,545.89 941 ADMIN O/H 1.87 949 PAYROLL O/H 87.80 289,718.61 445,811.00 156,092.39 5 z x 22 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12104 Board of Directors: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 1 923 OUTSIDE SERVICES EMPLOYED 6,339.50 12,000.00 5,660.50 750 PROF SVC:LEGAL,GEN COONS 4,150.50 756 PROF SVC:STRATEGIC PLANN 2,189.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 1 930.2 MISC GENERAL EXPENSES 46,591.86 44,450.00 (2,141.86) 414 BRD:COMPENSATION 12,000.00 418 BRD:MED/DNTUVISION 24,895.92 420 BRD:MEETING EXPENSES 418.26 527 BRD:ELECTION EXPENSES 4,585.45 576 EMP EX:MISC EXP REIMBURS 579 EMP EX:RECOGNITION BANQU 4,488.61 675 MTG EX:IND(REG FEES&TRVL 138.37 695 OF SUPWISC EX(CC FEE,SU 65.25 52,931.36 56,450.00 3,518.64 t 3 s a f c 24 `s Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 General Manager: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 2 920 ADMIN &OPS GENERAL EXPEN 208,465.00 213,069.00 4,604.00 153 GEN DIR/SUP/MISC ADMIN 21,027.31 189 MAIL,OPN&DIST(NOT PYMT) 648.64 350 TELECOM RELATED SVCS 19,042.23 93 DEPT HEAD SUPPORT 73,641.81 941 ADMIN O/H 1,908.69 949 PAYROLL O/H 89,563.31 957 TRANS O/H 2,633.01 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 2 921 OFFICE SUPPLIES& EXPENSE 6,048.84 5,770.00 (278.84) 432 COMM:CELL PHONE 776.33 522 DUES&MEMB(DEPT SPECIFI (346.64) 570 EMP EX:MEALS(OT&OTHR) 153,65 576 EMP EX:MISC EXP REIMBURS 1.51 675 MTG EX:IND(REG FEES&TRVL 772.01 678 MTG EX:MISC IN-HSE(NON-L 411.26 695 OF SUPWISC EX(CC FEE,SU 1,767.22 699 OF SUP:PRNTD FRMS&MATL 51116 717 PSTG:FED EX/UPS/USPO 432.94 757 BROADBAND RELATED EXPNS 1,568.80 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 2 923 OUTSIDE SERVICES EMPLOYED 214,089.91 122,000.00 (92,089.91) 702 PERMITS AND FEES 746 PROF SVC:LAFCO CONS-CONS 14,330.00 750 PROF SVC:LEGAL,GEN COUNS 13,523.46 752 PROF SVC:LEGAL,OTHER 4,761.88 754 PROF SVC:PERSONNEL SERVI 39.50 755 PROF SVCS:RATE STUDY 9,576.83 757 BROADBAND RELATED EXPNS 171,725.74 957 TRANS O/H 132.50 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 2 925 INJURIES&DAMAGES 488.97 465.00 (23.97) 333 SFTY MTGS/TRNG(LAB ONLY) .31 707 PIERS ADM:PHYSCL JOB DESC 67 67.31 00 45 941 ADMIN O/H 7,88 949 PAYROLL O/H 368.78 i s 25 j 5 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 General Manager: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 2 930.1 GENERAL ADVERTISING EXPEN 10,424.08 6,389.00 (4,035.08) 390 WEB SITE MAINTENANCE 79.55 402 ADVRT(NWSPPR,ORD,SRPLS M 3,928.30 730 PRNTNG,OUTSIDE(NWSLTR,TE 2,292.59 757 BROADBAND RELATED EXPNS 3,697.55 846 WEB PAGE DEV&MAINTENANCE 362.50 941 ADMIN O/H 1.33 949 PAYROLL O/H 62.26 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 2 930.2 MISCELLANEOUS GENERAL EXP 9,687.00 11,553.00 1,866.00 21 BOARD REL ACTIVITIES 3,317.98 420 BRD:MEETING EXPENSES 525 DUES&MEMB(INDSTRY ASSN 4,039.60 695 OF SUPWISC EX(CC FEE,SU _ 941 ADMIN O/H 48.67 949 PAYROLL O/H 2,280.75 449,203.80 359,246.00 (89,957.80) 3 f S 26 z Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 684.3 METERS/SERVICES OPERATION 4,193.31 2,227.00 (1,966.31) 195 MTR CONN,DISC,TRSFRS 1,869.31 196 MTR CONN,DISC,TRSFRS LAH 10.99 670 MATL&SUP(NOWINVENTORY 14.01 87 C/S:INSP/COMPLAINTS 146.16 941 ADMIN O/H 33.81 949 PAYROLL O/H 1,587.38 957 TRANS O/H 531.65 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 694.2 MAINT OF DISTRIBUTION LIN 315.82 738.00 422.18 372 UNSCHED OUTAGE CALLS/EXP 165.56 941 ADMIN O/H 2.20 949 PAYROLL O/H 113.10 957 TRANS O/H 34.96 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 901 CUSTOMER ACCOUNTS SUPERVI 502.32 3,641.00 3,138.68 153 GEN DIR/SUP/MISC ADMIN 238.68 941 ADMIN O/H 3.99 949 PAYROLL O/H 259.65 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 902 METER READING EXPENSE 27,914.44 33,547.00 5,632.56 15 BILLING 153 GEN DIR/SUP/MISC ADMIN 201 MTR-LOW&ZERO USAGE 45.06 204 MTR READING 11,945.51 207 MTR RDR COLLECTIONS 472 CMP EX:HDW MNT MR EQUIP 437.12 482 CMP EX:SFTWR MNT&SUPPORT 606.78 488 CMP EX:SUP&MISC EX(INCL 53.94 564 EMP EX:CLOTHING ALLOW 407.87 570 EMP EX:MEALS(OT&OTHR) 8.00 573 EMP EX:MILEAGE REIMB 8 84 582 EMP EX:UNIFORMS 161.88 670 MATL&SUP(NON-INVENTORY 46,67 675 MTG EX:IND(REG FEES&TRVL 490.50 695 OF SUP:MISC EX(CC FEE,SU 104.79 806 TRNG/EMP DEV(REG FEES& 114.00 941 ADMIN O/H 210.01 949 PAYROLL O/H .,91968 ,919 957 TRANS O/H 9 90 96 DWNIJUPL MTR RDG DEVICES 244.68 .89 3 s 27 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 903 CUST RECORDS&COLL EXPEN 232,062.32 263,999.00 31,936.68 15 BILLING 32,983.02 207 MTR RDR COLLECTIONS 1,211.19 27 COLLECTION:ACT ACCTS 2,254.92 275 QUERY/REPORT WRITING 239.04 288 REMITTANCE PROCESSING 8,90784 30 COLLECTION:INACTACCTS 1,155.47 345 STANDBY BILLINGS 1,169.14 372 UNSCHED OUTAGE CALLS/EXP 393 WO/CONSTR ACCNTG O/H CLR 426 COLL SVC&SMALL CLMS EXP 2,295.19 470 CMP EX:HDW MAINT INCLUDE 546.04 473 CMP EX:REMITTANCE PROCNG 411.32 482 CMP EX:SFTWR MNT&SUPPORT 21,393.08 485 CMP EX:SFTWR UPGR&MISC P 1,715.60 488 CMP EX:SUP&MISC EX(INCL 218.56 570 EMP EX:MEALS(OT&OTHR) 226.34 573 EMP EX:MILEAGE REIMB 82A0 6 ACCOUNT SETUP&MAINT 15,857.25 670 MATL&SUP(NON-INVENTORY 693 OFFICE EQUIP MAINT(NOT 798.00 695 OF SUPWISC EX(CC FEE,SU 539.92 699 OF SUP:PRNTD FRMS&MATL 4,72172 717 PSTG:FED EX/UPS/USPO 8.75 720 PSTG:NISC POSTAGE 18,413.63 721 PSTG:PERMIT#1(BILLS) 60.00 723 PSTG:POSTAGE DUE FUND US 240.00 806 TRNG/EMP DEV(REG FEES& 534.76 81 C/S:CNTR,PHNS,PYMT,INQ 26,458.42 90 C/S:OP(SO,CREW FRMS,USAS 9,159.94 941 ADMIN O/H 1,658.42 949 PAYROLL O/H 78,237.69 957 TRANS O/H 562.67 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 904 PROVISION FOR BAD DEBTS 8,792,10 4,080.00 (4,712.10) 408 BAD DBTS,MTHLY PRVSN 8,792.10 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 920 ADMIN &OPS GENERAL EXPEN 159,112.77 165,684.00 6,571.23 12 BANKING 400.06 153 GEN DIR/SUP/MISC ADMIN 37,595.52 159 GEN LED/BUD/FIN RPTG 38,909.01 171 INS-SPC PREP&CLMS PROC 114.74 189 MAIL,OPN&DIST(NOT PYMT) 1,473.30 195 MTR CONN,DISC,TRSFRS 258 PAYROLL(PROC PR&REL ACTY 3,670.84 261 PERS ADM(RECR&TST) 1,294 85 275 QUERY/REPORT WRITING pg 63.66 ( Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Water 3 ACCOUNTS PAYABLE 5,302.84 324 RESIDENTIAL SERVICES 4,682.06 350 TELECOM RELATED SVCS 50.93 369 UNION ACTY(NON-BILLABLE) 442.49 393 WO/CONSTR ACCNTG O/H CLR (28,125.25) 403 ASSESSMENT/OLD GREENWOOD 565.80 48 COMPUTER OPER,NON-SCADA 597.02 81 C/S:CNTR,PHNS,PYMT,INQ 90 C/S:OP(SO,CREW FRMS,USAS 93 DEPT HEAD SUPPORT 941 ADMIN O/H 1,917,17 949 PAYROLL O/H 90,157.73 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 921 OFFICE SUPPLIES&EXPENSE 93,686.95 100,406.00 6,719.05 350 TELECOM RELATED SVCS 403 ASSESSMENT/OLD GREENWOOD 281 77 411 BANK CHARGES 6,922.94 430 COMM:ANSWERING SVC 671.08 432 COMM:CELL PHONE 710.15 436 COMM:MISC EQUIP EXP 704.62 446 COMM:PHONE LINES&CHGS 6,756.59 448 COMM:PHONE SYS EQP MNT 799.11 467 CMP EX:CNTRCT SVC(BLK DM 22,709.50 470 CMP EX:HDW MAINT INCLUDE 1,196.60 474 CMP EX:MDM LNS,ISP,ISDN 1,067.31 482 CMP EX:SFTWR MNT&SUPPORT 13,500.74 485 CMP EX:SFTWR UPGR&MISC P 248.85 488 CMP EX:SUP&MISC EX(INCL 5,351.56 522 DUES&MEMB(DEPT SPECIFI 4,718.80 570 EMP EX:MEALS(OT&OTHR) 227.34 573 EMP EX:MILEAGE REIMB 265.52 576 EMP EX:MISC EXP REIMBURS 4.80 582 EMP EX:UNIFORMS 675 MTG EX:IND(REG FEES&TRVL 1,029 85 691 OFFICE EQUIP LEASE 8,413.09 693 OFFICE EQUIP MAINT(NOT 2,032.78 695 OF SUP:MISC EX(CC FEE,SU 4,736A6 699 OF SUP:PRNTD FRMS&MATL 1,251.01 702 PERMITS AND FEES 10.00 705 PERS ADM:ADV POSITIONS 165.60 707 PERS ADM:PHYSCL JOB DESC 36.00 709 PERS ADM:PHYSCL,PREEMPLO 798.79 713 PERS ADM:TEST MTRL&SUPPL 458,90 715 PSTG:BOX RENTAL 329.60 a 717 PSTGFED EX/UPS/USPO 298.52 719 PSTG:GEN MAILING(RMRS) 4,800.00 806 TRNG/EMP DEV(REG FEES& 3,189.37 z ) 29 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Administrative Services: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 923 OUTSIDE SERVICES EMPLOYED 50,443.90 40,335.00 (10,108.90) 736 PROF SVC:ACCTG/AUDIT SVC 42,208.40 752 PROF SVC:LEGAL,OTHER 100.00 757 BROADBAND RELATED EXPNS 758 PROF SVC:TRUST SERVICES 8,135.50 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 924 INSURANCE EXPENSE 181,863.85 165,880.00 (15,983.85) 626 INS:DED&INS LOSSES 2,323.26 628 INS:PROP&LIAB PREMIUMS 195,982.63 638 INS:TRSFR TO VEHICLE INS (16,442.04) Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 3 925 INJURIES&DAMAGES 2,859.84 4,268.00 1,408.16 333 SFTY MTGS/TRNG(LAB ONLY) 621.12 500 CNTRCT SVC:DOT TRNG/TSTN 641.00 707 PERS ADM:PHYSCL JOB DESC 360.00 711 PERS ADM:RET TO WK PHYSI 80.00 782 SFTY:EQP/CLTHNG/GLASSES 320.00 848 WELLNESS PROGRAM EXPENSE 168.00 850 WORKER'S COMPENSATION CA 173.25 941 ADMIN O/H 10.37 949 PAYROLL O/H 486.10 761,747.62 784,805.00 33,057.38 { s t r 30 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Planning Services: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 4 908 CUSTOMER ASSISTANCE 21,228.80 10,685.00 (10,543.80) 270 PUBLIC BEN-LABOR ONL 9,014.78 763 PB:CONSR(LANDSCAPING 249.38 770 PB:CONSR(SCHL CONSR 4,758.69 941 ADMIN O/H 150.56 949 PAYROLL O/H 7,055.39 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 4 920 ADMIN&OPS GENERAL 99.14 3,496.00 3,396.86 153 GEN DIR/SUP/MISC ADM 55.09 941 ADMIN O/H 0.93 949 PAYROLL O/H 43.12 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 4 921 OFFICE SUPPLIES&EX 2,388.96 3,325.00 936.04 432 COMM:CELL PHONE 286.27 522 DUES&MEMB(DEPT SPE 309.00 573 EMP EX:MILEAGE REIMB 592A8 576 EMP EX:MISC EXP REIM 103.70 675 MTG EX:IND(REG FEES& 975.09 678 MTG EX:MISC IN-HSE(N 119.62 695 OF SUPWISC EX(CC FE 3.10 806 TRNG/EMP DEV(REG FEE Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 4 923 OUTSIDE SERVICES EMP 2,450.00 6,000.00 3,550.00 753 PROF SVC:MARKETING 2,450.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 4 925 INJURIES& DAMAGES 115.63 524.00 408.37 333 SFTY MTGS/TRNG(LAB 0 64.26 941 ADMIN O/H 1.08 949 PAYROLL O/H 50.29 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 4 930.1 GENERAL ADVERTISING 5,678.25 8,896.00 3,217.75 438 COMM:ON-HLD MSGNG SV .40 ,284284 452 COMM MKTG SUP(AD SPC 4 656 MKTG,PUD(PRNT ADS&SP 433..40 85 960 31 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Planning Services: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 4 930.2 MISCELLANEOUS GENERA 24,806.22 6,670.00 (18,136.22) 42 COMMUNITY REL&EDUC 11,804.78 455 COMM REL&ED(HME SHW, 1,718.76 461 COMM REL&ED(LCL GRP/ 1,268.20 463 REL&ED(GEN MAILING T 578.54 941 ADMIN O/H 197.17 949 PAYROLL O/H 9,238.77 56,767.00 39,596.00 (17,171.00) 5 s s 32 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Support Services: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 5 920 ADMIN &OPS GENERAL 70,555.35 68,046.00 (2,509.35) 153 GEN DIR/SUP/MISC ADM 35,073.28 192 MAIL, PICK-UP 2,634.08 195 MTR CONN,DISC,TRSFRS 941 ADMIN O/H 629,33 949 PAYROLL O/H 29,738.67 957 TRANS O/H 2,479.99 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 5 921 OFFICE SUPPLIES& EX 577.23 8,180.00 7,602.77 432 COMM:CELL PHONE 302.23 522 DUES&MEMB(DEPT SPE 160.80 695 OF SUP:MISC EX(CC FE 114.20 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 5 925 INJURIES&DAMAGES 8,351.93 10,137.00 1,785.07 333 SFTY MTGS/TRNG(LAB O 837.06 396 WRKR'S COMP INJURIES 14.13 782 SFTY:EQP/CLTHNG/GLAS 1,107.13 784 SFTY:TRAIN/MTGS EXPE 397.15 848 WELLNESS PROGRAM EXP 5,316.10 941 ADMIN O/H 14.21 949 PAYROLL O/H 666.15 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 5 935.2 MAINT OF COMMUNICATI 588.42 1,500.00 911.58 162 GENERAL MAINT& REP 254.27 670 MATL&SUP(NON-INVEN 130.90 941 ADMIN O/H 4.26 949 PAYROLL O/H 198,99 Y Y f 33 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Support Services: Water Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 5 950 TRANSPORTATION EXPEN 825 VEHCL EX:DEPRECIATIO 826 VEHCL EX:GAS,OIL,LUB Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 5 963 PURCHASING&WAREHOU 192 MAIL, PICK-UP 695 OF SUPWISC EX(CC FE 941 ADMIN O/H 949 PAYROLL O/H 80,072.93 87,86370 7,790.07 5 i t i i t F 34 r a S, Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Water Operations Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 680 OPS SUPERVISION&EN 246,734.04 74,706.00 (172,028.04) 150 GEN CONSTR/MISC ENG (33,292.12) 153 GEN DIR/SUP/MISC ADM 135,244.25 576 EMP EX:MISC EXP REIM 776 RNT:STORAGE SPC(TEIC (380,00) 941 ADMIN O/H 2,792.22 949 PAYROLL O/H 131,379,47 957 TRANS O/H 10,990.22 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 680.5 CONSTRUCTION ENGINES - 66,883.00 66,883.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 681 SOURCE OF SUPPLY OPE 1,211,121.55 478,086.00 (733,035.55) 228 OPERATIONS/PM LABOR 144,632.01 291 REP LBR:<$5,000 TOTA 329.46 339 SNOW REMOVAL(PUD LAB 8,782.29 363 TREATMENT 26,971.40 369 UNION ACTY(NON-BILLA 387 WATER QUALITY LABOR 48,368.49 516 CNTRCT SVC:SNOW RMVL 3,123.46 522 DUES&MEMB(DEPT SPE 8,268.30 573 EMP EX:MILEAGE REIMB 660 MATL&SUP(INVENTORY 64.13 670 MATL&SUP(NON-INVEN 620,315.22 695 OF SUP:MISC EX(CC FE 717 PSTG:FED EX/UPS/USPO 727 PSTG:WTR QUALITY LET 5,168.19 740 PROF SVC:ENG(NOT SPE 43,540.23 806 TRNG/EMP DEV(REG FEE 4,584.07 817 UTILITIES:PROPANE 834 VEHCL EX:MISC PARTS& 216.00 842 WTR QLTY:ANN LTR(NO 6,236.26 843 WTR QLTY:TREATMENT 28,436.67 844 WTR QLTY:WTR ANALYSE 18,003.19 941 ADMIN O/H 3,819.58 949 PAYROLL O/H 180,177.90 954 PURCH-WRNS O/H CLEAR 28.23 957 TRANS O/H 60,056.47 3 i 35 i Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Water Operations Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 682.1 POWER SUPPLY 1,460,368.13 1,406,945.00 (53,423.13) 228 OPERATIONS/PM LABOR 953.89 538 EL WATER PMPG CHGS 1,456,526.24 600 FUEL(GENERATORS) 246.10 670 MATL& SUP(NON-INVEN 1,629.03 941 ADMIN O/H 15.93 949 PAYROLL O/H 746.60 957 TRANS O/H 250.34 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 682.2 PUMPING OPERATIONS 228 OPERATIONS/PM LABOR 339 SNOW REMOVAL(PUD LAB 516 CNTRCT SVC:SNOW RMVL 670 MATL&SUP(NON-INVEN 941 ADMIN O/H 949 PAYROLL O/H 957 TRANS O/H Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 684.2 DISTRIBUTION OPERATI 389,732.03 141,772.00 (247,960.03) 228 OPERATIONS/PM LABOR 166,643.08 291 REP LBR:<$5,000 TOTA 1,409.87 660 MATL&SUP(INVENTORY 697.44 670 MATL&SUP(NON-INVEN 30,227.67 695 OF SUP:MISC EX(CC FE 776 RNT:STORAGE SPC(TEIC _ 806 TRNG/EMP DEV(REG FEE 1,103.30 941 ADMIN O/H 2,802.85 949 PAYROLL O/H 131,914.96 953 PURCH-WRNS O/H 47.18 954 PURCH-WRHS O/H CLEAR 260.13 957 TRANS O/H 54,625.55 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 684.3 METERS/SERVICES OPER 228 OPERATIONS/PM LABOR 60 CONT SVC:LAHONTAN OP 670 MATL&SUP(NON-INVEN 941 ADMIN O/H } 949 PAYROLL O/H _ 957 TRANS O/H 's r s 3 36 i Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Water Operations Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 686 CONTRACT SVC AGMT-LA 22,717.76 37,637.00 14,919.24 228 OPERATIONS/PM LABOR 60 CONT SVC:LAHONTAN OP 11,062.19 670 MATL&SUP(NOWINVEN 143.48 941 ADMIN O/H 184.75 949 PAYROLL O/H 8,657.60 957 TRANS O/H 2,669.74 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 688 MISC GENERAL EXPENSE 136,537.38 216,059.00 79,521.62 153 GEN DIR/SUP/MISC ADM 336 SCADA SYSTM-OP(LAB O 1,236.82 369 UNION ACTY(NON-BILLA 4,248.60 375 USA LOCATIONS 27,716.20 396 WRKR'S COMP INJURIES 406 ASSESSMENT/DONNER LA 6,092.57 432 COMM:CELL PHONE 6,452.10 440 COMM:PAGERS 1,851.29 444 COMM:SCADA/TLMTRY PH 1,634.91 446 COMM:PHONE LINES&CHG 1,764.22 470 CMP EX:HDW MAINT INC 1,304.50 482 CMP EX:SFTWR MNT&SUP 1,554.37 516 CNTRCT SVC:SNOW RMVL 320.00 522 DUES&MEMB(DEPT SPE 1,166.00 549 EB:INCENTIVE PAY 800.00 564 EMP EX:CLOTHING ALLO 4,419.57 567 EMP EX:DMV PHYSICALS 378.20 570 EMP EX:MEALS(OT&OTHR 3,395.23 573 EMP EX:MILEAGE REIMS 1,286.25 576 EMP EX:MISC EXP REIM 5,004.48 582 EMP EX:UNIFORMS 3,812.57 588 ENVIR COMP IANCE,FEE 4,094.56 646 LANDFILL CHARGES 267.44 670 MATL&SUP(NOWINVEN 1,856.46 675 MTG EX:IND(REG FEES& 2,559.86 695 OF SUP:MISC EX(CC FE 6,062.98 705 PERS ADM:ADV POSITIO 1,151.94 713 PERS ADM:TEST MTRL&S 684.25 717 PSTG:FED EX/UPS/USPO 1,504.87 792 SCADA SYS:SFTWR MAIN 255.00 806 TRNG/EMP DEV(REG FEE 1,212.30 808 USA LOCATIONS 1,0%99 817 UTILITIES:PROPANE 2,488.08 845 WTR SYS:OVERSIGHT FE 229.40 941 ADMIN O/H 598.41 949 PAYROLL O/H 28,043.13 957 TRANS O/H 10,039.83 f 37 r z Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Water Operations Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 689 WATER OPERATIONS-R 6,070.19 4,400.00 (1,670.19) 776 RNT:STORAGE SPC(TEIC 6,070.19 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 690 MAINT SUPERVISION & 116,619.58 92,872,00 (23,747.58) 153 GEN DIR/SUP/MISC ADM 62,510.28 941 ADMIN O/H 1,043.80 949 PAYROLL O/H 48,963.43 957 TRANS O/H 4,102.07 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 691 MAINT OF SOURCES 219,786.44 513,753.00 293,966.56 126 EMP BEN:VACATION PAY 141 FACILITY MAINT LABOR 26,763.40 228 OPERATIONS/PM LABOR 291 REP LBR:<$5,000 TOTA 39,773.37 315 REPLACE LBR-<5,000 T 342 STANDBY 37,074.36 660 MATL&SUP(INVENTORY 33.43 670 MATL&SUP(NON-INVEN 6,125.26 941 ADMIN O/H 1,729.47 949 PAYROLL O/H 81,085.76 954 PURCH-WRNS O/H CLEAR 14.72 957 TRANS O/H 27,186.67 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 692.2 MAINT OF PUMPING EQU 141 FACILITY MAINT LABOR 291 REP LBR:<$5,000 TOTA 342 STANDBY 670 MATL&SUP(NON-INVEN 941 ADMIN O/H 949 PAYROLL O/H 957 TRANS O/H 't i ( 38 t { Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Water Operations Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 694.2 MAINT OF DISTRIBUTIO 253,636.22 698,070,00 444,433.78 228 OPERATIONS/PM LABOR 90.30 - 291 REP LBR:<$5,000 TOTA 52,709.60 1.00 315 REPLACE LBR-<5,000 T 2,991.60 8.00 507 CNTRCT SVC:LEAK REP 5,004.30 6.00 646 LANDFILL CHARGES - 660 MATL& SUP(INVENTORY 13,948.40 9.00 670 MATL&SUP(NON-INVEN 118,292.90 8.00 941 ADMIN O/H 849,90 5.00 949 PAYROLL O/H 40,064.20 - 953 PURCH-WRNS O/H 1,519.00 954 PURCH-WRNS O/H CLEAR 4,798.80 - 957 TRANS O/H 13,366.80 5.00 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 694.3 MAINT OF SERVICES _ 291 REP LBR:<$5,000 TOTA _ 660 MATL&SUP(INVENTORY _ 670 MATL&SUP(NON-INVEN _ 941 ADMIN O/H _ 949 PAYROLL O/H 953 PURCH-WRNS O/H 954 PURCH-WRNS O/H CLEAR 957 TRANS O/H Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 696 MAINT OF LAHONTAN WT 2,408.51 (2,408.51) 291 REP LBR:<$5,000 TOTA 1,129.80 670 MATL&SUP(NON-INVEN 75.25 941 ADMIN O/H 18.77 949 PAYROLL O/H 889,30 957 TRANS O/H 295.39 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 923 OUTSIDE SERVICES EMP 168.00 8,000.00 7,832.00 740 PROF SVC:ENG(NOT SPE 168.00 39 i Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Water Operations Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 7 925 INJURIES&DAMAGES 36,444.35 40,286.00 3,841.65 333 SFTY MTGS(TRNG(LAB O 13,885.88 396 WRKR'S COMP INJURIES 1,930.90 707 PERS ADM:PHYSCL JOB 67.50 782 SFTY:EQP/CLTHNG/GLAS 2,732.53 784 SFTY:TRAIN/MTGS EXPE 4,021.31 941 ADMIN O/H 288.46 949 PAYROLL O/H 13,517.77 4,102,344.18 3,779,469.00 (322,875.18) 40 Truckee Donner Public Utility District Budget Comparison By Department Balances as of 12/04 Power Supply Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 9 680 OPERATIONS SUPERVISI 38,352.01 48,815.00 10,462.99 153 GEN DIR/SUP/MISC ADM 20,564.58 941 ADMIN O/H 343.43 949 PAYROLL O/H 16,094.46 957 TRANS O/H 1,349.54 Div Dept Acct# Description YTD Actual YTD Budget YTD Variance 2 9 688 MISC GENERAL EXPENSE 40,340.65 73,467.00 33,126.35 165 GIS MAP-LABR(AFTR IN 3,345,24 166 GIS SOFTWARE MAINTEN 2,795.50 167 GIS HARDWARE MAINTEN 178.03 482 CMP EX:SFTWR MNT&SUP 14,222.98 488 CMP EX:SUP&MISC EX(I 1,885.15 522 DUES&MEMB(DEPT SPE 75.00 610 GIS MAP SUP&EXP(AFT 9,480.06 675 MTG EX:IND(REG FEES& 2,292 29 678 MTG EX:MISC IN-HSE(N 180.85 695 OF SUP:MISC EX(CC FE 471.76 706 PERS ADM:MISC PERS E 760,00 717 PSTG:FED EX/UPS/USPO 13.21 941 ADMIN O/H 105.54 949 PAYROLL O/H 4,342.85 957 TRANS O/H 192.19 78,692.76 122,282.00 43 589 34 3 s 41 2004 Purchased Power Budget Overview: Prepared by Stephen Hollabaugh 2004 Ex enses Budget Actual Budget Balance Purchased Power $8,156,747 $8,269,483 1"' 7: 6? EEO1.4% The 2004 End of Year Budget Report shows that Purchase Power was on. ,'_ by (112,736) or 1.4%. However upon closer review we are actually LfCDFP4 BUDGET? LET'S REVIEW 2004 $ Bud eted $ kWh Bud eted Budget Review $8,156,747 141,031,055 $/ h B8 tedMW$ 7$2004 kWh Actual 2004 Actual $ Purchases $/MWh Purchases Actual Review $8,269,4831 143,955,388 $57,445 The District purchased more energy than was budgeted for. (Loads were higher than budgeted) For the energy purchases, the price per MWh was under budget. $/MWh Budgeted - $/MWh Purchased = $/MWH under or over budget $57.837 - $57.445 = ($0.392) under budget per MWh purchases Total Annual Dollars Under Budget for 2004 Amount Under Budget * MWh Purchased= ($0.392) * 143,995.388 = $56,397.28 So, on a $/MWh purchased evaluation, the Purchased Power budget for 2004 was UNDER BUDGET by $56,397.28 for 2004