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Electric Balance Sheet
TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Balance Sheet Balances as of 10/07 11/09/07 10:58 AM DD Acct ASSETS 2007 2006 Variance - - - - - - - - - - . . . - - - - - - - - I . . . . - - - - - - - - - Current assets: Unrestricted assets: Cash & investments G =31 . 1 ELEC GENERAL FUND CASH ACCT 296,657 ,48 435,875.74 (139.219,26) 0 131.21 CASH AND CHECKS CLEARING 799"24 777 .49 21.75 0 131_22 CREDIT CARDS CLEARING 90, 35 141 ,94 (57,59) 0 131 .23 CDC REMIT CLEARING 114.496, 09 125,773,50 (11,277 .41) 0 131.24 RPPS C=-_EARING 15,166,66 0, 00 15.166 .66 0 '31 .25 EFT BANK DRAFT CLEARING 108,63 0 .0G 108.63 0 131.26 EBIIE ?AYMENTS CLEARING In.687 .70 6.817.03 3.87C, 17 0 131.27 UNION BANK CASH CLEARING 0. 00 0, 00 0.00 0 131 ,28 METAVANTE CASH CLEARING 0, 00 Q. 00 0 .8G 0 131.98 GASB 31 ANNUAL ADJUSTMENT (4,674,52) (22.365.69) 17 .491 ,17 D 131.99 ELEC GF ACCRUAL ACCT(not ased) 0 .00 0 .00 0, 00 0 135 . ELEC PETTY CASH 900 .or 900. 80 0.00 0 136.1 GENERAL FUND INVESTMENT ACCOUN 5,375,496,68 5.900 .888.08 (525.391 .40) 0 146, WATER BALANCING ACCOUNT 0, 00 C . 00 0 ,00 0 13c.3 STORM FUND INVESTMENT ACCOUNT 275.547 .55 309,413,21 (33.865,66) 0 1.36.4 BUILDING FUND INVESTMENT ACCOU 238,095.03 279,984. 13 41 ,889. 10) G 136.45 ELEC RATE RESERVE 1. 089.390 "84 694,128,00 a95,262.84 9 136 .5 BRCADBAND FUNDS INVEST=D 0, 00 0. 00 0 .00 ---- ----------- - -------- -------- -- -------- - - ---- Total unrestricted assets 7,412,561.23 7,732,340.43 (319,779.20) --------------- -- ------- - ------ ----- ----------- Accts Receivable, net 0 142" ELEC CUSTOMER ACCTS RECEIVA31E 578,457 .77 582.572.35 (4,114 ,58) 0 142.2 ELEC A/R-NEV Co STANDBY 23, 740. 00 23 ,910. 00 (770 .001 0 142 ,22 DUE FROM WATER 0. 00 0. 00 0, 00 0 142. 3 ELEC A/R-PLACER CO STANDBY 17G. 00 130 .00 40. 00 0 142. 7 A/R-EMPLOYEE P9 9ASE 0 ,00 0 142.3 ELEC A/R-TRANSFER G .GO n 6 0. 00 0 .A0 0 142"9 ELEC A/R-CLEARING 0. 00 0, 00 0 "00 142.99 ELEC GF ACCRUAL ACCT 0. 00 0 .00 0. 00 143 ELEC A R - MISS 0 143.6 MISC A/K NiC S . ii 0 .0 G " 00 O .vO 0 143.7 ELEC A/R-MISC WORK ORDER 50,308.93 35,900.59 14.408"34 0 143.8 ELEC A/R - FICA 0, 00 0 ,00 0.00 G 143 .9 ELEC MISC A/R-CLEARING 0, 00 0 .09 0. 05 D '_44, ELEC PROS FOR UNCOLLECTIBLE AC (29.913.47) (18.282,48) (11,630 .99) Materials & supplies 0 154. ELEC INVENTORY 588,525,54 916,213.49 (327,687 .95) G 154.01 ELEC TRANSPORTATION INVENTORY 4.791"55 6, 067, 15 (1 .275 .60) J 154 93 E EC WATER HEATER INVENTORY 9.454,33 1G ,446.74 (992,41) 0 154. 1 INVENTORY-EXEMPT 0. 00 0 "00 1. 00 0 154 99 UNiNVOICED MATERIAL 0, 00 (3.892.57I 3.892.57 Prepaid exp & other TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 0 165. ELEC PREPMTS INSURANCE 85,310.94 45.990,52 39,32D.42 0 165 .1 ELEC PREPMTS WORKERS COMP INS 37,300. 00 32,309.39 4,990.61 0 165. 2 WAPA ENERGv EXCHANGE SERVICE 50, 000,01 0 . 00 50 ,"u00 .00 C 165.3 CRC DEPOSIT 10, 000 , 00 10, 000 .00 0, 00 0 165.5 ELEC PREPMTS 1 .500. 00 0_00 1 .500. 00 Interest income receivable 0 171, ELEC INTEREST RECEIVABLE 4c,682.54 38. 059.13 2,623.4' Electric deferred debits 0 123.14 PATRONAGE CAPITAL DUE FROM CRC 475.81 0. 00 475.81 0 123. 15 PATRONAGE CAPITAL DUE FROM N S 8. 566.32 7 ,308 ,20 1,258, 10 0 186. ELEC DEFERRED DEBITS 0, 00 O' Go 0. 00 -------------- ---------------- -------------- -- Total current assets: 8,882,452.41 9,423,326.62 (540.874.21) ---------------- ----------- ----- ---------------- Non-current assets: Capital assets, net 0 106.01 COMPLETED CONSTR NOT CLASS/ELE 0. 00 0, 00 0,00 0 106, 02 COMPLETED CONSTR NOT C!ASS/ELE 0.00 2.959.29 (2 .959. 29; 0 106. 03 COMPLETED CONSTR NOT CLAcc/E1E 0 .00 0.50 0. 00 0 106.04 COMPLETED CONSTR 0.0T CLASS/HE 9. 00 0. 80 0. 00 B 106.05 COMPLETED CONSTR NOT CLASS-ELE 0. 00 0.00 0 .00 0 i07. CWrp_ELECTRIC 6.530,123.08 7,670,410 .3C (1 .140.287.22) 0 108. RN r-ELECTR-C 1@8.^30. 11 123.329.30 (14.899. 19) 0 108. i AH UM DEPRECN-DISTRIB PLANT (6.764,826.99) 15 620.185, lU (844 641 .81) 0 i05.2 ACCUM DEPRECN-GENERAL PLANT (4.527 ,245.40) (E.371-u55.42) 843,810.02 0 109. WIP TRACKING 0 .80 0 .00 0. 00 0 110. W/0 TFR AT YEAR-END 0.OR 0. 00 0. 00 0 1P . CWSP-RWIP ADJ TO CLOSED WD'S G. 00 0, 00 0. 00 0 366 . FLOC LAND & LAND RIGHTS 553,003.66 553, 003 .66 0 .00 0 361. E_ EC STRUCTURES & `MPRDVEMENTS 538.452 .3E 538,452.36 3, 00 0 362, ELE' STN EQUIPMENT 2,458. 01.20 2,356,750.76 101 ,350.44 0 364. POLES/TOWERS/FIXTURES 1. .440. 152.78 1 .325.666.38 114.486.46 0 365 . 01 CONDUCTORS & DEVICES 4,801 .040 , 50 4,393,393.19 407.647.31 0 366 . ELECTRIC US CONDUIT 10 , 163,7,23.00 5,52.979.33 4,650. 743.67 0 367. UG -CONDUCTORS & DEVICES 4,540 ,518, 03 2 .279,728. 05 2,260 .789.98 0 368, LINE TRANSFORMERS 1,295 ,079.94 974,607 .61 320,472.33 0 369. ELEC SERVICES 1,290.125.64 1 . 026 ,279,64 263.846, 60 0 369.98 TFR WO AT YEAR END 0.00 0. 00 0. 00 0 369°9 FAC FEES CONTRIBUTIONE TO F�_AN 0. 00 0, 000C 0 370'. ELECTRIC MF`ERS ' .638.334.96 50^ F�-"_ .23 .,i ��3.73 0 371 SECURITY LIGHTS 19.763. 14 19,421. I9 341.95 8 373 . STREET LIGHTING 87 ,444.81 85. 145.94 2,298.87 0 374. SCADA SYSTEM 436 ,628.31 347,195,94 89,432.37 0 374.2 GIS MAP HRDWRE ELECTRIC 49.758.98 33,873, 51 15,885 ,47 0 374.21 GIS `,,AP SFTWRE ELECTRIC 1951002.47 145.901 ,65 49.100.82 0 374 .22 GIS MAPPING DATA SETDP ELEC?RI 460,231 ,79 335.202.11 125,029.68 0 389_ ELEC LAND & LAND RIG-iTS 76,240 .50 76.240 .50 O .OQ 0 390. 1 EL STRCTRES&IMPRVMTS-HQ BLDO 3.385.920 .76 3.385.920.76 0, 00 0 390 .2 EL STRCTURES&IMPRVYNT-PARKING 171 ,821_24 171 ,821 .24 1, 00 0 391 .1 EL OFFICE FURN & EQUIP E/W 270 ,637.35 365, 062.45 (94,425.1ci TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 0 392. ELEC TRANSPORTATION EQUIP 1 .610 ,164.11 1 ,648.942.16 (38.778.05) G 392.1 ELLC TRANS EQUIP-FEW 3i9. 114.69 309, 070 .21 10, 044,48 0 393 , ELEC STORES EQUiPNLNT 30.56 .54 30,561 .54 0, 00 0 394, ELEC TOOLS SHOP & GARAGE EQUIP 114,327, 18 126,355,00 (12 .027 .82) 0 394.1 L=�C TOOLS SHOP & GARAGE EQ-E/ 82 ,97u".17 126.253.11 43.282.94) 0 394.2 ELEC TOOLS SHOP & GARAGE EQ/ME 9,202.35 38. 028.8E (28.826,50) 0 395 . ELEC LABORATORY EQUIP 40. 048 .88 54.478 .49 i14.429.61) 0 395"1 ELEC LABORATORY EQUIP-E7W 0. 00 2 .482.25 (2.482.25) 0 397 , ELEC COMMUNICATION EQUIPMENT 11. 162.96 i3.624. 1; (2,461 , 15) 0 397 .1 ELEC COMM EQUIP-E/W i60,991,23 190.944.7E (29,953,52) 0 398, ELEC MISC EQUIPMENT 1 ,122,21 8.646"83 i7 ,524.62) 0 398-1 ELEC MISS ,QUIP - /W 33,679.94 39,082, 00 (5 402-06) D 399. ELEC COMPJT2R EQUIP-E/W 905.408.74 1,459, 019,49 (553.610.75) 0 399.1 COMPUTER EQUIPMENT E/W 8.166.62 8, 766, 62 0 .00 Restricted assets: Power contract buy-ou` - 2003 COPS 0 125 .9 RESERVE FUND-2003 A/B COPS 1,449.999-56 1 .171 , 001.56 278.998 .H0 0 132.9 CENT PMT FUND-2003 .A/B COPS 2,498,869.16 2.467.067.39 31 .801 ,77 0 132.91 PRINCIPAL FUND-BNY COPS 2003A/ 0.00 0 .00 3. 00 0 132.92 INTEREST -UND-BNY COPS 2003A/B 0 .00 0, 00 0 .00 Facilities fees fund 0 136.9 FAC EEES INVEST AFTER 1988 2.071 ,565.53 .733.486 .92 368,078,61 O 136.11 wAPA RESTRICTED 19.720-78 0, 00 °,,720. 78 0 136 .2 ASS 45 PENSIONPROVISION 65 ,484.20 0. 00 16b 484.20 0 i31. 91 ESCROW FLNO-MSG 11 -2605 EQP LO 0 ,00 31 .635 .26 (37 635.26) --------------- -------------- --------------- Total restricted assets 6,205,639.23 5,379,191. 13 826,448.10 ---- ------ ------ ----- ------ - -- -- -- -------------- Other assets 0 '81 .4 UNAMRTZD DEBT ISSUE COSTS-1993 0 .09 0. 00 O. 0 0 181 .9 UNA.MRTZD DEBT COS.- 2003AB 307 ,841 -24 412.346.32 (105 005. 08) 0 1.86.8 BB-DEFERRED MAINTENANCE EX.PENS 941 .486. 00 1 . 020.578.00 (79.092. 00) ---- -------- -- ---------------- ------------ --- Total non-current assets: 40,000,349.31 32.806,906.65 7,193,442.66 ------------ ---- ---------------- ----- - ------ ---- TOTAL ASSETS 48,882,801.72 42,230,233.27 6,652,568.45 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Balance Sheet Balances as of 10/07 11/09/07 10:58 AM DD Acct LIABILITIES & NET ASSETS 2007 2006 Variance ' - - - - - - - - - - - - - - - - - - - - - - - - Current liabilities: Accounts Payable 0 232, EE-C ACCTS PA`!ASLE. 629.760.45 615.231 ,12 14.529,33 0 232. 03 DEVELOPMENT AGMT REFUNDS PAYAS 33.622,47 33,022,47 0. 00 0 232. 05 ELEC A/P ELECTROBTC TRANSFERS 0.00 0 . 06 0 .00 0 232. 11 PAYROLL CLEARING ACCT 0 .00 0 .00 0. 00 0 232 .12 DUE TO WATER 0. 10 0"00 RAO 0 232.92 DUE TO MR-OG 0, 00 0.00 0, 00 0 232.93 DUE ?0 PR-CC 0.00 0 .00 0 .00 0 232.99 ELEC VOID CHECK CLEARING ACCT 0 .08 0" 110 0 .G0 n 236 .1 SALES TAX PAYABLE 9. 703"61 71C. 05 8.993.56 0 241 .5 TAXES PAYABLE-CA SURCHARGE 2,335.99 2 362.57 (26.68) Deferred credit misc 0 253. DEF CREDIT-STALE DATED CCS 2.613.03 2,834, 32 (221.29; 0 253.1 DEF CREDIT-MISC 0, 00 0.00 0. 00 0 253 . 11 DES= CREDIT-WAPA 18.970.78 0 . 00 18.970 .78 0 253.2 DEF CREDIT-NEV CTY STANDBY 0,00 0, 00 0 .0"a 0 253.3 D`EF CREDIT-PLACER CO STDBY 0 .0G 0. 00 0. 00 0 253.75 DEF CREDI`-GV :R7SHOR?AGE (230.77) 153.26 (384, 03) Deferred credit Broadband 0 253.9 .,EF CREDIT-BROADBAND 0 .09 o. 00 O. 00 Customer deposits 5 235, ELEC CUSTDMER DEPOSITS 176,57D.67 139.841 - 17 36,729-50 0 235 . 1 E EC ,-UST DEPOSITS-ACCRUE INT .. ,371 .40 .466. 00 (94.60) Accrued interest 0 237 .78 INT ACCRUED-MSS 4 0. 00 RAO 0. 00 D 237 .79 IN? ACCRUED-MSG 5 0 .00 0. 00 0, 00 0 237 ,8 iNT ACCRUED-w'ESTAMER CA ENE 2. 715 .G8 3.076.94 (361 .86) 0 237 .82 INT ACCRUED-MSG 7 0. 00 0 .00 0 .00 0 237 ,83 INT ACCRUED-MSG 8 0, 00 (41, 11) 41"11 6 237 .87 INT ACCRUED-MSG 9 (21.27) (21G.7a) 189.47 237 .88 1N? ACCRUED-""SG 1C 72."vb 245.22 (173 . 16) "n9 ENT ACCRU -Bc DARK =1EER AGRM 12.235 .GG 5 6;,60 6.6%2 . Ov 0 23E .9 ENT ACCRUED-BNY 20C3AB CUPS 302. i57.82 335, 092. 13 (32,934.36) 0 237,91 INT ACCRGED-MSG 11 0,00 G. 03 (0. 03) Accrued Payroll 0 232-1 ACCRUED PAYROLL PAYABLE 143,270, 09 127 ,252. 99 16.017"10 0 236.2 STATE COMP INS PAYABLE 15 .900 . 00 21.030. 00 (5 . 10L000 0 241 . 1 TAXES PAYABLE-FEDERAL is/H 0 .00 20,428.86 (H,428 .86) 0 241 .2 TAXES PAYABLE-STATE (d/H 0-00 6,316, 51 (6.316-51) G 241.3 TAXES PAYABLE-FICA 0, 00 26.705. 18 (26.705. 18) 0 241 .4 TAXES PAYABLE-SDI 0 .60 1 .076.85 (1 .076.85) TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 0 242.1 ELECTRIC ACCRUED VACATION 214,452.07 209,946,38 4,505,69 0 242.2 EL ACCR HOLIDAY 66,289.34 60 .5i6.88 5.772.46 0 242 , 3 .ACCRUED SICK LEAVE 50%>600 HRS 63,543.34 68 ,278,24 (4.734.9G) 0 242.4 ACCRUED COMPENSATION TIME 5 ,064. 52 4.831.97 232,S5 0 242.5 UNION DUES 0 242.53 ICMA 3% EMPLOYER MATCH 0 . 00 0. 00, jo 0,00 0 242 .54 TCMA 401A. 0 .00 0, 00 0 ,00 0 24 2 55 ICMA 457 9, 00 5.495.75 (5.495.75) 0 242,56 CALPERS 457 0. 00 5.148 .20 (5,148.20) 0 242.57 CALPERS 3A EMPLOYER MATCH 0 . 00 G.00 0 .00 0 242.65 GARNISHMENT 0.00 0. 00 00 0 0 242.66 401-fi LOAN PAYMENT 0. 00 0 .00 0. 00 0 242.7 FLOWER FUND 0. 00 0 .00 0. 00 0 242. %1 AFLAC INSURANCE 0 .00 342.5= (342,51) 0 242.75 GROUP TERM LIFE 0, 00 0 . 00 0. 00 0 242.77 CALPERS 0. 00 0 .00 0. 00 0 242.73 CALPERS BGY-BACK 0 . 00 0-00 0 .00 0 242.8 ACCRUE DEFINED BENEFIT LIAB-EL 0 ,00 5. 00 0 .00 0 242.99 ACCRUED PAYROLL ELECTRIC 0, 00 0 ,00 0.00 Total current liabilities: 1,699,795.68 1,696,686.90 3.108.78 ---------------- ---------------- ---------------- Non-current liabilities: Long-term debt Power contract buyout 2003 COP 0 221.9 COPS-BNY 2003 A/B SERIES 17 ,395. 000.00 19,865.000. 00 (2.470.000.00) 0 221 .92 SOND PREMIUM 22003A/B COPS 222,276. 10 298. 122. 05 (75.845,95) Lease/Purchase equipment 0 224,78 LOAN-MSG 4 -LINE TRUCK 0 .0u ^0 0 0 0 224,79 AN-MSG 5 -4 VE',JnL-s °. 00 0 , 00 0 , 00 0 224.8 OAti=2ES7AMERiCA -TRANSFORMERS 304,850.29 345.68Z. 98 (40.832 .69) 224.82 LDAN-MSG 7 -SNOWBLOWER 0 ,u0 3.497 .97 (3.497.97-1 0 224.83 L^AN-MSG 8 -VEHICLES u. OG 6. 337 .66 16,337 ,66) 0 224.87 0AN-MSC 9 -2604 EQUIPMENT 93.503.73 1n6.063. 95 t72.560 .23) 0 224.38 LOAN-MSG 10 -IVUE CONVERSION 18.922 85 55.502,73 (36.579.88) C 224.89 LOAN-BB DARK FIBER AGREEMENT 142,407.G0 745. 732. 00 (3,325. 00) 0 224.91 LOAN-MSG I1-2005 EQUIPMENT 128 , 119.92 184. 524.09 155.404. 17) Other non-current liabilites 0 228 .3 A,CUM''LATED PROVISION PENSIONS 162,657. 00 O.00 162.657 . 00 Total long-term debt 18,467,736.89 21.070,463.44 (2,602,726.55) ---- ------------ ----------- ---- --------- ------ - Deferred revenue G 252.1 DEL REV: CONNECTION FEES 242.192-10 293.400. 54 {5.,2C8.44) 0 252. i5 DEV REV : O/H TIP CONST ONLY 0, 00 0. 00 0 .00 0 252.2 DEF REV: F/F AFTER 1988 1 ,681.845.00 1,806. 068.50 (124,223, 50) 0 252.4i DEF REV: CUST ADVANCE ELEC 6 ,782,269.06 7 ,820.258.26 (1.037 .989.20) 0 252.51 DEF REV: CUST .ADV ELEC PRJ 1GC 0. 00 O.GO 0 .00 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Balance Sheet Balances as of 10/07 11/09/07 10:58 AM - -------- - - ----- --- - ------------ --- ------------- Total non-current liabilities: 27,174,043.05 30,990,190.74 (3,816,147.69) ------ -------- -- --------------- - ----- ---------- Total liabilities 28,873,838.73 32,686,877.64 (3,813,038.91) ------ -- ------- - ---------------- --- ------------- Net assets 0 216, ELEC RETAINED EARNINGS 13.243,776, 07 6,727 ,804.46 6.515,971 .61 0 218, ELEC NON OPERATING 1 .575.603.91 (663.370.33) 2,238.974.2E 4C3. 1 DEPRECIATION EXP DISTR PLANT (966,677 .27) (583.736 .99) (382,940.28) 0 403.2 DEPRECIATION EXP-GEN PLANT (207 ,273.59) (218 .618. 17) 11 .344 .58 0 419. 1 INT INC-CASH UNRESTRICTED 365 ,712,80 229,687 . 09 146.025.71 0 419.11 INT INC-STANDBY 129.44 411 .73 (282.29) 0 419.12 INT INC-MISC A/R 0 .00 0.00 0. 00 .,0 419.13 INT NC-OTHER 0. 00 0. 00 0 .00 0 419. 1EIN-, INC-USB CK6 GEN FUND 18,645,96 27.935. 00 (9,289. 04) 0 419.2 INT INC-CASH RESTRICTED 145.750 , 13 92,537.80 53,212.33 0 419.4 INT INC-1993 REFUNEING 0. 60 0, 00 0,00 O 4i9.9 INT iNC-2003AB COPS 88,362, 07 74 . 125.26 14,2'6 .81 0 421 .05 MISC NON-OP REV/FXP-BB 0,00 0 .00 0, 00 0 421 .1 GAIN ON DISPOSITION OF PROPERT 33.658 , C8 137 ,422. 21 (103.764. '_3) 0 421 .2 LOSS ON DISPOSITION OF PROPLRT 0, 00 (7 .980.87) 7,980 ,87 421.5 CInN RIB CAPITAL MONETARY 15, 107.61 247.997 .45 '232.833.84) 0 421.6 'ON RIB CAPITAL-FL ELEC (2.520 00) 0 00 (2,520. 00) 0 421. 7 CONTRIB CAPITAL D NATED PROP 2.787,36E 50 128 135 13 2.659.229.37 0 421 .7i CON RIB CAPITAL. 98 ""NATD PRC 0. 00 0. 00 0 .00 0 421 .75 CONTRIB CAPITAL-N7,R DEPT 1 .497.31 2, 782,67 (1,285.36) 0 421 ,76 CONTRIB CAPITAL PUBLIC B NEFIT (1 ,271.�66. 15) O. 00 (1 .271 .366. 1S) 0 421 . 95 E-OG MR EY,P RETMBUR SPENT T O. 0 0. 00 0 .00 0 4T .96 >_-GC MR EXP REIMBLRS_MENT 0. 00 0 . 00 0, 00 »26 . OTHER EXPENSES O .o0 0.00 0. 00 0 427.78 INT E Co 0.00 XP-MSG 4 0. 0 0 0 427.79NT EXP MSG 5 0. 00 0. 00 0 .00 0 127 .8 INT EXP TRANSFORMERS (14,504.97) (15 ,67 .40) 1 ,862.43 0 427 .82 7NT EXP-?SSG 7 0.BC (501. 70) 5" 70 0 427.83 iNT =XP-MSG 8 (96. 78) (609.45) 512.67 0 427 .87 INT EXP-MSG 9 2004 EQUIP LOAN (3.706.38) (4. 369.10) 662.72' 0 427.8E INT EXP-MSG 10-IVUE CONY {1.353.46) (2. 752.29) 1,398.83 u 427 .89 'N- EXP-BB DAR< FIBER AGREEMEN (12.235-CO) (i2.383. 00) 143.00 0 427.9 SN, EXP-2003A6 COPS (755.394.80) (837,729,68) 82,334.88 0 427,91 INT EXP-MSG 11 2005 AQ? LOAN (5.471 .23) (6.830.94) 1,359, 71 0 42' .99 `V-HICLE INT FXP-OF"S'>T 0 .00 . 00 0.00 428 .E AMCRT C C PT S TC & FXP 1993 8. 00 ^v. 00 O .Or,, 0 428.9 AMCRT OF DEB DiS & FXP 2003 (23.863. 13) (26 480 .00) 2.6i6.87 0 431_ 1 ELEC CONSUMER DEPOSIT INT FX° (337 .90) (389, 06) 5i . 16 0 434, EXTRAORDINARY INCOME 0. 00 0. 00 0 .00 0 434 .1 EXTRAORDINARY INCOME ' AND SAL= 0, 00 0 .00 0.00 0 440. ELEC RESIDENTIAL SALES 7.578 .438.33 7 ,505,222.80 73.215.58 0 442.1 E'_EC COMM SALES-<50 KVA 3,080.505 .95 3.000 ,581.69 79,924.26 0 442 2 ELEC CGMM SALES->50-<200KVA 1, 097,589.21 1 ,141,651. 16 (44.061.95) 0 442.3 ELEC COMM SALES- 200KVA 1 ,916.434.2E 1,861.628.02 54,806.26 0 445, ELEC SALES TO PUB AUTH 107,913.62 119.852.09 (1i.938.47) 0 448. ELEC INTERDEPARTMENTAL SALES 1 .234.522.02 1 , �i1.500. 1i I23,021 ,91 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 0 448. I ELECT SALE TEPJO 0. 0e 0 .00 0 .00 0 449. i WHOLESALE ENERGY CREDIT - KWH 0, 00 0 .5u 0 .0v 0 449.2 WHOLESALE DEMAND, CREDIT - KW 0, 00 0 .00 0 .00 0 450 . 1 OTHER EEC REVENUE-LATE CHAS 56. 197 .E 56.659. i7 (452. 16) v 450. 2 OTHER ELEC REV-TRIP CHG/MISC/I 23, 026.31 20.880.28 2, 146-03 0 450.3 OTHER E_EC REV-RE-URN CK CHG 1 .360 .00 1 ,546.43 (186.43) C 450A OT:SER ELEC REV-STANDBY 1NTERES 0, 00 0 , 00 0 .00 0 451, ELEC FEES FOR CHG/CONN SVCS 40,932,86 38,164 .72 2.768 .14 0 454.2 ELEC MISC RENTS-POLE CONTACTS 17,421 .60 17 , 052.00 359-60 0 454.9 ELEC MISC RENTS-TDPUD BUILDING 1, 575.00 1 ,305. 00 270. 00 0 455 . INTERDEPARTMENTAL RENTAL INCOM 219,630 .00 235,160.00 (15,530, 00) 0 455. 1 ELEC STANDBY EJNOS-NEV CTY 23, 140. 00 23.910 . 00 (770 .E) 0 455.2 ELEC STANDBY FUNDS-PECK CTY 170. G0 130 .O0 40 , 00 0 456. OT,iER ELECTRIC REVENUES - MISC 15.503.73 4,570,93 10,932.75 0 456.1 MISC OP REV-CAL CARD REBATE 754.64 82,65 671 .99 0 456.3 MISC OF AS BUILT FEE 1 .897 .22 0, 00 1,897 .22 0 456.5 MISC OP REV-CONN FEES I .820 .313.48 314.592.21 1 .505,721.27 0 456.55 M1SO GP REV-ECUIFAX SVC CHG 145.90 :37 .80 9. i0 0 456.56 MISC OP REV-WAPA ADMIN FEE 750.00 9, 00 750, 00 0 555, PURCHASED POWER (7,358,133 .59) (6.944,862,66) (413.270 .93) 0 555 .2 CONTRACT TERMINATION EXPENSE 0 ,00 0. 00 0.00 5 580 . CPS SuPER4'ISON & ENGINEERING (284,897. 73) (297.E7 .6E 13.039.92 9 580. CPS SUPERVISION 5 -NE NEERING (242.432. 07' (189 i58.09) (53.273.98) 6 582. SUBSTATION OPERATIONS (135,877 .55) (92,550.69) (43.226.86) 583. D.'STR?BU: ION CPERATI E ONS (965.308 ,67) (660.946.7 E (304,3 .9E 6 585 . SECURITY & STREET LIGHT OPS (7 ,343.05) (29'_ .51) (7 .051 .54) 3 586 . METER OPERA.T:CNS (40 ,783.3E (36.784. 13) (3.999. 1') 5 586, METER OPERATIONS 0, 00 0. 00 0. 00 5 �86. "ESTER OPERATIONS (75,392.91) (41 .022.53) (34 .370 .38) 3 587 . CUSTOMER INSTALLATION OP'EATT" (17 , 184.9_) (9.754.63) (7 ,430 .28) 6 587 . CHS1'0 MER INSTAL ALIGN CPERATiO ( '_58 .512. 54) I130. 706.26) (27 806.28) 5 588 . MISC GENE,AL OPEATIONS (2,915.39) (2,316 , 2E (599. 14) 6 588. MISC GENERAL OPERATIONS (275.528.35) (2 0 ,247 , 78) (5,2 0 .57) 9 588. MISC GENERAL OPERATIONS 1124.851 . 12) E 04.926 560 (i9,924.56) 6 589. RENTS 15.880. 0v^7 (6.270 .08) 39C. 00 6 590 , PAINT SUPERVISION & ENGNEERN O. 00 0.E 0. 00 9 590 . PAINT SUPERVISION & ENGINLERIN 0 . 00 0. 00 0 .00 6 592, MAIN` OF STATION EQUIPMENT (6.834.74) (21,468.20) 14.633 .46 3 593. vA;N Gr -SIRS E TION I-INES (652 .80) (6.145.817 5.493.01 5 593, MAINT OF .STRI5UT:ON 'INES 0.00 O .Ou I. 00 6 593. PAINT OF DISTRI E TICN 'INES (173.354.16) (200,767.77) 27 413.61 6 594. MAINT O" UN ERGRCUNC FINES 0 .00 0, 00 0 .E 5 595, MAIN- C' LINE ?RANSFORME_RS 0 .E (174.66) 174.E 5 596, u4;,NT 0 Q,EC;STR 'G'r TING (4. ,54.20` (5.476 . 12) 1 . 121 .92 6 597. MAINT OF <ETERS O. 00 0. 00 6 598, MAINT OF MISC Di TRiBUT10N PLA (3. 130 .96) u 00 (3 . 13C .96) 0 599. MAINT RE CONTRACT EXPENSE (65,910 .00) (55,918. 00) 8-u0 3 901 . CUSTOMER ACCOUNTS SUPERVISION (22,330 .75) (9.798.82) (12,53i.93) 3 902, METER READ NG EXPENSE (57 ,245.72) (62.882-29) 5,636,57 6 903, COST RECORDS & COLL EXPENSES 0, 00 (0,79) 0 .79 3 903.1 CUST RCRDS & CULL EXP METER RE (27.425.14) (15,970.19) (iI .454.95) 3 903. CUST RECORDS & COLL EX?EASES (341 .875 .71) (306.231 .30) (35.644,41) 3 904 . PROVISION FOR BAD DEBTS E6.559.67) (15, 039, 64) (1 ,620. 03) 4 908, CUSTOMER ASSISTANCE EXPENSES (:11, 107.66) (46 ,307, 05) ;64,800 .61) 4 908.1 CUST ASSIST EXP - CA SOLAR INi I1,947.65) 0. 00 (1 .947.65) TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 4 908.2 DUST ASSIST EXP-ENERGY E, FICIE 0 .00 0 .00 0. 00 2 920 "1 ADMIN & CPS GM GEN EXP (16,400, 12) 0. 00 (16 ,400. 2) 2 920 . ADMIN & OPS GENERAE EXPENSES (177.778,40) (179,107 ,32) 1.328.92 3 920 . ADMIN & OPS GENERAL EXPENSES (360 .154.98) (326,348.28) (33,806 .70) 4 920. ADMIX & CPS GENERAL EXPENSES (6.598"35) 0 . 00 (6.593. 35) 5 920. AGMIN & DPS GENERAL EXPENSES (44.563 .97) (72,516 .89) 27 ,952.92 9 920, ADii N & OPS GENERAL EXPENSES 2.06 G.00 2. 06 2 921 , OFFICE SUPPLIES & EXPENSES (113,203. 58) C-8.812.24) (54.391 .34) 3 921 , OFFICE SGPPLiES & EXPENSES (158,202.95) ( 129.819. 'O) (28,383.85) 4 921, OFFICE SUPPLIES & EXPENSES (2,566,33) (8.575 .43) 6, 009.10 5 921 . c,FICE SUPPLIES & EXPENSES 4,134,71 4. 075"52 59,19 - 5 921 .1 LEG & REG EXPENSE (5.097 , 15) G. 00 (5.097 .15) Q 9 3. OUTSIDE SERVICES EMPLOYED 0, 00 0. 00 0 .00 1 923 , OUTSIDE SERVICES EMPLOYED (9.200. 01) (16,153. 00) 6,967,99 2 423, GUTSIDE SERVICES EMPLOYED (48.839.15) (92.549.40) 48.710.25 3 923. OUTSIDE SERVICES EMPLOYED (31,261.40) (25 .166.90) (6, D94.50) 4 923. OUTSIDE SERVICES EMPLOYED (3,294. 00) (2, 814.10) t479.9(I) 5 923 . OUTSIDE SERVICES EMPLOYED 0.00 0 . 00 0. 00 6 923. OUTSIDE SERVIC=S EMPLOYED 0.00 0.00 0. 00 9 923, OUTS=DE SE L RVICES IMP (69.421 .08) (83. 128.88) 13.707 "88 3 924. INSURANCE EXPENSE (123.16 65) (169,9'44.86) 46,783.21 2 925. NJuBIES & DAMAGES (13,245.24) (10,697 .34) (2.547.90) 3 925 . iNCURIES & DAMAGES (4,279.12) (5, 002.59) 723.47 4 925. INJUR"_ES & DAAMAGES (172,90) "i. 00 i172.9u) 5 925. INJURIES & DAMAGES (3.468.28) (6.122.73) 2.654"45 6 925. INJURIES & DAMAGES (212,526,96) (124,085.22) (88 ,441 .74) 9 925. NJ! RIES & DAMAGES 0, 00 (568"45) 568.E15 0 926 .2 RE`RG PAY 2003 CLEARING 0 .09 6. 00 0 .00 0 926. 5 PAYROLL O/H CLEARING SAO 0, 00 0. 0G 3 926.5 EMPLOYEE BENEFITS 0, 00 (30.454 .24) 30 ,G540 ,24 9 928. RECULAT- RY COMMISSION EXPENSE 112 .402 2) (4 1.8.31) -1 989.8'.) 1 930 .2 MISC GENERA'_ EXPENSES (46.614 03) (44,369. 71` ,2,244.32) 2 930. 1 G'N"RAL ADVER'"IS NG EXPENSES (5.836. 51) (4.817 . 07) 2 930.2 MIS' GEN=RAL EXPENSES (20.663.92) (13, 132.92) (7.530.70) 4 930.2 MiSC GENERAL EXPENSES (30.596.68) (25,834. 84) (4, 761 .84) + 930 . 1 GENERAL ADVERTISING EXPENSES (9.3-5 .90) (14.404.87) 5, 088.97 4 930 "3 MISC GENERAL OP RA;.ONS-BB 0.00 O .OG 0. 00 5 935. 1 XAINT OF DISTRICT OFFICE BLDG (192, 175. 13) (192.994. 9? 819.80 5 935.2 MA N' O� COMMUNICATION EQUIP 0 . 00 0. 00, 0 ."u^ 5 950 . TRANSPORTATION EXPENSE (169.24) t9 787.51) 9,618,27 S 950 ,99 RA.NSPORTATION EXPENSE C_EARIN 8"00 O . OG 0. 00 5 952- TRANSPORTATION EXPENSE 0. 00 0.00 0 .00 5 959,99 TRANSPORTATIN EY.PENSE CLEARING 0 .00 1. 00 0.00 5 963. ,URCRASING & WAR H'US NG (i 8 .7ui 3.626.79 5.49) 993. S'JSPTNSE DEBIT 0, 010 O 00 4G, OO u 999 . i ADMIN 0;H CL-ARING 2. 00 u. 00 0 .3p 0 999. SUSPENSE CLEARING 0. 00 0, 00 0, 00 -------------- --------------- ---------------- TOTAL LIABILITIES & NET ASSETS 48,882,801. 72 42,230,233.27 6,652,568.45 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Statements of Revenues, Expenses and Changes in Fund Equity Balances as of 10/07 11/09/07 10:58 AM DO Acct # 2007 2006 Variance . . . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - " Operating revenues: 0 440 . ELEC RESIDENTIAL SALES 7 .578.438.38 7 .505.222.8u 73,215.58 0 442. 1 ELEC COMM SALES-<50 KVA 3.080.505.95 3. 000.581 ,69 79.924,26 Large commercial sales 6 442.2 ELEC COMM SALES- 50-QGGKVA 1 ,097,589.21 1,141 .651 . 16 (44.061.95) 0 442.3 EE-I COMM SALES->200KVA 1.919,434,28 1,861 ,628.02 54,806,26 0 445. ELEC SALES TO PC AUTN 107 ,913.62 119.852.09 (11,938.47) 0 448. ELEC INiEROEPARYENTAL SALES 1 .234. 522.02 1 . 11i .500. 11 123,C21 .91 ---------------- ---- ------------ ------ - ---- ---- Total Energy Sales 15,015.403.46 14,740,435.87 274,967.59 ----- - ---------- -- ----- ------- -- -- ---------- ---- Standby fees 0 455.' ELEC STANCBY FUNDS-NEV CTY 23. 140 .00 23,910, 00 (770 ."3 0 455.2 ELEC STANDBY FUNDS-PLCR CTY ' 70 .90 130 . 00 40.00 Misc operating revenue 0 45v. 1 OTHER ELEC REVENUE-LATE -HGS 56. 197 .61 56.659.77 i462 .16) 0 450.2 O?N ELEC REV-TRIP CHG/MISC 23, 026.31 20,880.28 2,146. 03 v 450 .3 OTHER ELEC REV-RE URN CK CHG 1 .360. 00 1 ,546.43 (186,43) 0 450.4 OTHER E1- C REV-STA.NCBY INTER 0.00 0 , 00 0 . 10 0 451 . ELEC `EES FOR CHG7CO:NN SVCS 40.932,86 38. 1_64 .72 2.768. _4 0 456 , OTHER ELECTRIC REVENUES - MI 15 .503. 73 4,570. 98 ' 0 .9s2.75 0 456. 1 MISC OP REV-CAI- CARD RESATE 754.64 82,65 671 .99 0 456.3 "-SC CP AS BUILT FEE 1.897 .22 3 .40 1 ,897.2' 0 456.55 M SC 04 REV EQU FAX SVC C:tiG 146.90 0 455.5E MISC OP R. V-WAPA ABM IN i5E 750, 00 0. 00 7 ^" Misc rents 0 454.2 ELEC MISC RENTS-POLE CCN?ACT 17 .421 ,60 17 .052. 00 369.60 0 454.9 ELEC MISC RENTS-TDPUD SUILCI 1.575.08 i .305. 00 270. 00 0 456. INTERDEPARTMENTAL RENTAL INC 219.630 .00 235. 60. 00 (15.530. 00) -- ------------- - ---- ------------ - - ----- --------- Total operating revenues 15,417,909.33 15, 140.035.50 277,873.83 - - - - ------ ----- - ---- - - ----- -- --- - - ------ - ---- Operating expenses: expenses: 055. PURCLAScD POWER. 7 ,3 8,133 , 51 .944,862.66 Distribution Operations 6 580, CPS SUPERVISION 8 - NGINEERiN 284,897 .73 297 ,937,65 (13.039.92) 9 580, OPS SUPCRVISION K ENGINEERIN 242.432,07 189. 158.09 53.273.98 6 582. SUBSTATION OPERATIONS 135.877.55 92.650 .69 43,226.86 6 583, OISTRIBOTION OPERATIONS 965.308 .67 66G.946.70 304.361.97 6 585. SECURITY & STREETLIGHT OPS 7,343. 05 291.51 7, 05i .54 3 586. METER OPERATIONS 40.783.30 36,784 . 11 3,999.17 5 586. METER OPERATIONS 0 .9C 0. 80 0 . 00 6 566, METER OPERATIONS 75,392,91, 41.022.53 34.370 .38 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Statements of Revenues. Expenses and Changes in Fund Equity Balances as of 10/07 11/09/07 10:58 AM DO Acct # 2007 2006 Variance -- - -------------------- --------- - - --- ----- ----------- ---------- ------ - -- ------------- 3 587 . CUSTOMER INSTALLATION OPER.AT 17 . 184.91 9,754,63 7,430 .28 5 587 . CUSTOMER INSTALLATION SPIRAL 158.512.54 1-30,706,26 27 .806.28 5 588. MISS GENERAL OPERATIONS 2.915.39 2,316.25 599, 14 6 588 . MISC GENERAL OPERATIONS 275.528 .35 270.247-78 5,280.57 9 588- MISC GENERAL OPERAT'-ONS 124,851.12 1@4.926.56 19.924.56 6 589, RENTS 5,880. 00 6.270. 00 (390 .00) Distribution maintenance 6 590 . MAINT SUPERVISION & ENGINEER 0 .00 G.00 0, 00 9 590 . MAINT SUPERVISION & ENGINEER 0. 00 0.00 O .OD 6 592, MAINIT OF STATION EQUIPMENT 6.834,74 21,468.20 (14.633 .46) 3 593. MAINT OF DISTRIBUTION LINES 652.80 "145.81 (5.493-01) 5 593. MAINT OF DISTRIBUTION LINES 0,00 0.00 0, 00 6 593. MAINT GE DISTRIBUTION LINES '73.354. 16 200.767,77 (27,413.51) 594. MAIN' OF UNDERGROUND LINES 0, 00 C. 00 O .ou 6 595. MAINT OF LINE TRANSFORMERS 0, 00 174.66 (174.66) 6 596, MAINT OF SEC/STR LIGHTING 4,354,20 5.476.12 (1 .121-92) 6 597 . MAINT OF ME TEES 0 .00 0.00 0. 0G 6 598. MAINT OF MISC DISTRIBUTION P 3. 130 .96 0. u0 3, 130 .96 0 599. MAINT BE CONTRACT EXPENSE 65,910-00 55 ,918.00 Administrative & general 2 SEC, ADISIN & CPS- GEN 2A� EXPENSES 177,778,40 179. 107. 32 (1 ,328.92) 2 920. . ADMIN & CPS GM GEN EXP 16.400 . 12 9. 00 16,4G0 . 12 3 920 . ADMIN & OIS GENERAL EXPENSES 360. 154.98 326 ,348.28 3 3.806 .7u 4 920 , ADMIN & OPS GENERAL EXPENSES 6,598.35 0.00 6,598 ,35 5 920. .ADMIN & CPS GENERAL EXPENSES 44.563.97 72.516.89 (27 ,952.92) 9 920, ADMIN & OPS GENERA:_ =XPENSES (2.06) 0. 10 (2 . 06) 2 921 , FPTIE SUPPLIES & EXPENSES 113.203 .58 58,312.24 54,391 .34 3 921 . rEICE SUPPLIES 4 EXPENSES 1"s8.202.95 29.8'9. i0 28.3E3 .85 4 92i, OFFICE SUP?LIES & EXPENSES 2,566,33 8.575,43 (6.Gu9.10) 5 921, OFFICE SUPPLIES & EXPENSES (4, 134.71) (4 , 075, 52) (59.i9) 5 921. 1 LEG & REG EXPENSE 5.097 .15 0.00 5, 097 .15 0 923. OUTSIDE SERVICES EMPLOYED 0, 00 0. 00 0-CO 1 923 . OUTSIDE SERVICE; =MPLOYED .200. 01 16, 158,00 (6,957.99) 2 923 , OUTSIDE SERVICES EMPLOYED a3.839.i5 92,549 .40 E48.710 .25) 3 923 . O..sSIDE SERVICES EMPLOYED 31-261.40 25,166,90 6,094.SO 4 923, OUTSIDE SERVICES EMPLOYED 3.294.u0 2,814. 10 479 .9"1 5 923, OUTSIDE SERVICES EMPLOYED 0, 00 0 .00 0, 00 6 923 OUTSIDE HR'VICES EMPLOY=.D ��. fj G' J C'�' G 00 9 923. UIS'DE S RVICES EMPLOYED 69.421 . 00 83. E2S.8 , %GE 88) 3 924. N�,;RA.NCE EXPENSE 123, 161 .65 169,944,86 (46,783 .21) 2 925. INJURIES & DAMAGES 13.245.24 E0.697 .34 2.547 .90 3 925. INJURIES & DAMAGES 4.279, 12 5, 002.59 (723,47) 4 925. INJURIES & DAMAGES 172.90 0, 10 172,90 5 925. INJURIES & DAMAGES 3 .468.28 6.122. 73 (2.554.45) 6 925 . INJURIES & DAMAGES 212.526.96 124 ,085.22 88.441 .74 9 925- TNJURIES & DAMAGES 0-00 568.45 (568,45) 6 926.5 PAYROLL -1/H CLEARING 0, 00 0,00 0 . 00 0 926.2 RETRO PAY 2003 CLEARING 0, 00 8. 00 0 .00 3 926.5 EMPLOYEE BENEFITS 0 ,50 30.454.24 (30,454-24) TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Statements of Revenues, Expenses and Changes in Fund Equity Balances as of 10/07 11/09/07 10:58 AM DD Acct # 2007 2006 Variance --- ------------ -- ------------------ --- -------------- - ---- - -------- -- - -- ----------- --- 9 928, REGULATORY COMMISSION EXP=NS 12,408, 12 4,418.3' 7.989 .81 1 930 .2 MISC GENERAL EEXPENSES 46.614 .03 44 .369.71 2.244,30 2 93D .2 MISC GENERAL EXPENSES 20,663 .62 13. 132.92 7 .530.70 2 930. 1 GENERAL ADVERTISING EXPENSES 5 ,836.51 4.8ll .07 1 .019.44 4 930.3 MTSC GENERAL OPERATIONS-BB I O G .00 4 930. 1 GENERA!_ ADVERTISING EXPENSES 9,315.9G 14,4u4.87 (5. 088.97) 4 930 .2 MISC GENERAL EXPENSES 30.596 .68 25 ,834,84 4,761 ,84 5 935 ,2 MAINT OF COMMINICAT?ON EQUIP 0.80 0 ,00 0. 00 5 935.1 MAINT OF DISTRICT OF=ICE BLD 192,175.13 192.994. 93 (819.80) 5 950,99 TRANSPORTATION EXPENSE CLEAR 0.0v 0. 00 0, 00 5 950. TRANSPORTATION EXPENSE 169.24 9 .787 .51 19.618,27) 5 952. TRANSPORTATION EXPENSE O.GO 0 .00 0. 00 5 959 .99 TRANSPORTATiN EXPENiSE CLEARI 0. 00 0. 00 0 .00 5 963, PURCHASING & WAREHOUSING 118,70 (3.626. 79) 3.745 .49 Consumer services 3 901 . CUSTOMER ACCOUNTS SUPERVISIO 22.330.75 9.798, 82 12.531 .93 3 902 , METER READING EXPENSE 57.245.72 92,882.29 (5.636-57) 0 903, CURT RECORDS & COLL EXPENSES O.OG 0. 79 (0.79) 3 9G3. GUST RECORD, & - CLL EXPENSES 341 .875.71 306.231 .30 35.644.41 3 903. i GET RCRDS 6 COL; EXP METER 27 ,425.14 15.970 .''9 11 ,454.95 3 904 . . RO`JIS-ON FOR BAD DEBTS 16 .659.67 15, 039, 64 1 .620. 03 4 908 , CUSTOMER ASSISTANCE EXPENSES 111.107 .66 46,307. 05 64,890,E 1 4 908. 1 CUST ASSIST EXP - CA SOLAR I 1,947 .65 0.00 5.947 .65 4 908.2 COST ,ASSIST EXP--NERGY E-FIC 0 . 10 0 .00 0 . 50 Depreciation G 403. 1 DEPRECIATION EkP-DISTR PLANT 965 677 .27 583.736.99 382.940 .28 C 403.2 DEPRECIAT.C-N EX' -GEN PLANT 207,273 .59 218.6i8 . 07 i1L .344 .�8) - --------- ------ -- - ------ - - ----- --------- - - ----- Total operating expenses 13.414,017.90 11,990,341.06 1,423,676.84 -- ------- - -- ---- --- ------- - - - -- --- -------- - ---- Net operating income/(loss) 2,003,891.43 3,149,694.44 (1,145,803.01) ------------ ---- ----------- - - --- -- - ---------- -- Non-operating revenues/(expenses) Income from Investments 0 419. i INT INC-CASH cNRESTRICTED 355.712_SO 219.687 . 09 146.025.71 -19. 11 NT NC-STANDBY ILA 44 411 0 419, 12 INT INC MST SC A,R 0. 00 0. 00 -/ 0, 30 0 419,13 INT INC-OTHER 0. 00 0. 00 0, 00 0 419.14 INT INC-uSB COG GEN FUND 18.645.96 27.935,00 (9,289,04) 0 419.2 NT INC-CASH RESTRICTED 145,750 . 13 92.537.80 53.212.33 0 41_9 .4 1NT INC-1993 REFUNDING 0.00 0. 00 C. 00 0 419.9 INT INC-2003AB COPS 88 .362. 07 74.126.26 14,236.81 Interest expense 0 426. OTHER EXPENSES 0, 00 9, 00 0. 00 0 427,78 INT EXP-MSG 4 0, 00 0,00 0 .00 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Electric Statements of Revenues, Expenses and Changes in Fund Equity Balances as of 10/07 11/09/07 10:58 AM DO Acct # 2007 2006 Variance --- --------------------------------- -------------- --- ----------- --- -------- ---- 0 427 .79 1NT EXP-MSG 5 0 ,03 0.00 0. 00 0 427 . 8 TNT EXP-TRANSFORMI-RS (14.504 , 97) (i6.367 .40) 1 ,862.43 0 427 .82 INT EXP-MSG 7 0, ON (50i 7G) 507 .70 0 427 .83 INT EXP-MSG 8 (96.78) (609.45i 512 .67 427 .87 INT EXP-MSG 9 2004 EQUIP LOA (3,706.38) (4,369.10) 662. 72 0 427 .88 TNT EXP-MSG 10-IVUE CONY (1,353.46) (2,752.29) i .398.83 0 427. 89 TNT EXP-sB DARK FIBER AGRE=-M (12.235-00) (12.383 .00) 148,00 D 427.9 INT EXP-2003A3 COPS (755,394,80) (837, 729.68) 82,334.8E 0 427 ,91 INT EXP-MSG 11 2005 FOR LOAN (5,471 ,23) (6.830.94) 1 .359-L 0 427 .99 VE-ICLE INT EXP-OFFSET 0 .00 0 . 00 0. 00 0 428 .4 AMORT OF DEFT DISC & EXP 199 0 ."vC O .De" G .uv 0 428. 9 AMCRT OF DEBT DISC 9, EXP 260 t23.863.13) (26,480 rO 2,616 .87 0 431.1 ELEC CONSUMER DEPOSIT TNT EX (337 .90) (389. 06; Sl. i6 CFD Admin Exp Reimb 0 421.95 E-GG MR EXP REIMBURSEMENT 0. 00 0,00 O.CO 0 421-96 E-GC MR EXP RE'-MBURSEMENT I U. 00 0. 00 0. 00 Gain/loss on sale of assets 421 . E GAIN ON DISPOSITION OE PROP- 03,658, 08 "7,422.21 (103.764. 13) 0 421. 2 LOSS ON DISPOSITION OF PRGPE 0. 00 (7 ,988.87) 7 ,980.37 0 421 . 05 MIS' NON-OP REV/EXP-EB 0 .00 CO 0 . 00 ---- ------- - ---- Net non-operating revenues/( (164.705.17) (364,274.40) 199.569.23 - --------------- ---------------- -- ---------- ---- Net income / (loss) 1,839.186.26 2,785,420.04 (946,233.78) Capital contributions 0 421 .5 CGNTRIB CAPITAL-MONETARY 15, 197 ,61 247.99 .45 (232,883-84) 0 421 .6 CGNTRIB CAPITAL-F/- E-EC (2.520.00) 0, 010 (D .520.00) 0 421 .7 CON'RIB CAPITA'_-DONATED PROP 2.787,364.50 128. I35. 13 2.659.229.37 0 421 .71 CGNTRIB CAPITAL-BB-DONATD PR 0 . 00 0.00 0 . qlu 0 421.75 CONTRiB CAPITAL-WTR DEPT 1 .4'97 .31 2.782.67 (1,285.36) C 421 ,76 CGNTRIB CAPITAL-PUBLIC BENEF (1 ,271,366.15) 0,00 (1 .271.366. 15) 0 456.5 _Sr GP REV-CONN F=ES 1 820.313.48 31.4,592.2' 1. .505, 727 .27 ------ -- ------ -- ------- -- ------- ------------ ---- Net change in net assets 5,189,583.01 3,478,921.50 1 ,710,661.51 216. . EC REAINIC EARNINGS 13,248 776. 07 6 '2' E;4.!0 515 9 0 218. ELEC NON CD-RATING 1 ,575.603.91 (663.370.33) 2 ,238.974.24 SUSPENSE 0 998. DEBIT 0.00 0 .00 0. G0 0 999 . SOSPENSE CLEARING 0, 00 0.CG 0 . 00 -------------- -- ---- ----------- ------ ---------- Net assets, end of year 20.008,962.99 9.543,355.63 10,465,607.36 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Balance Sheet Balances as of 10/07 11/09/07 10:58 AM DO Acct ASSETS 2007 2006 Variance - - - - - - - - - - - - - - - - - " - - - - - - - - - - - - - - - . . . . - - - - - - - - - - - - - - - - - - - - . . . . . . . . . Current assets: Unrestricted assets: 0 136 ,45 CAPITAL REPLACEMENT SO 275 .478, <8 101 .579. 05 173,899. 13 0 136 .46 DSC & OP RESERVE FUND 3% 211,731.3C 0 ,00 211,731.30 G 136. 5 OF S=RUE FOR FUTURE MTRS INVE 339.756 .85 290.223 , 80 49.533.05 0 136. 52 DONNER LAKE REFUNDS =UND 67 ,361 .08 64, 1E0 . 10 3.250 .98 0 136. 7 `AT & PR PREPAID CONNECTION E 78.544.79 77 . 023, E3 '_ .521 .25 G 136.98 WATER PROCEEDS FROM LAND SAL 3.524.738.39 148 . 195.72 3,376.542.67 -- ------ - - ------ ------- -- -- ---- - ------ -------- -- Total unrestricted assets 4,497,610.59 681,132.20 3,816,478.39 ---------------- ---------------- - --------------- Accts receivable, net 0 142, WTR CoSTOMER ACTS RECEIVAB' 423_44. 54 410 ,272.72 13,271,82 0 142. _2 DUE FROM ELECTRIC 0. 00 C . 08 0 .00 0 142. 13 'WTR A/R-Y/E UNBiLLED REVENUE 0, 00 0 .00 O .GO 0 142.2 'WATER A/R-NEV CS SI SBY 150,000. 00 149,680. 00 320 .OG' G i42 .3 nTR A/R-PLACER CO STANDBY 4.820 .00 5.280. 00 (960 .00) 0 142 .5 W_R DLAD CLEARING 0 .00 ^'. 00 G. 00 0 142 .B WTR A/R-TRANSF .ER 0 9, GO 0 0G 0 142.9 WATER A/R-CL.EAFING 0 .00 0. 00 O.uO 0 142,99 WTR OF ACCRUAL ACCT G.00 0 .00 O .GO 0 143, WATER AIR - MISC 0. 00 0 .00 OAK D 143.6 M:SC AIR - NISC G. 00 .3. ' G.GG 0 143 'WTR A'R-MISC OORK CRD=R _3.35.2.28 6,862.69 6 '489-59 0 143.9 WATER MI SC A/R-C ' 0 .00 . 00 0. O 744. WTR PR'OV FOR �NCOL'_ECT BLE A (12.916 .64) ,9.542.53) (3.374. 11) Materials & supplies 0 154. 02 WATER INVENTORY 173,013, 09 173,702,93 (684,84) 0 154. 1 INVENTORY-EXEMPT 0 .00 0. 00 0, 00 0 154,99 UNENVOiCED, MATERIAL 0 .03 0. 00 0 .00 Prepaid expenses & other 0 165 , WATER PREPMTS ENSURANC'_ 85,377. 02 45.990 .53 39.386.49 0 165 . 1 WATER PREPMTS 'nORKERS COMP I 24 .887 . 00 21. 539.6' 3 ,347 .39 C i65.2 b,�AI -R FK BATS A'P & OT, ,-R 0. ��0 00 O . Ov C 165.5 RID PREPMTS 0 . 10 . , 00 9 Interest income receivable U 171 . WATER INTEREST RECEIVABLE 24,714.13 0 .10 24,7i4_ 3 0 7.71 . 1 'WATER INT REC-1996 REFUNDING 0. 00 0, 01 0, 00 C 171 .55 HAD ENT REC-NC 72 .078,24 0. 00 72.078 .24 0 171 .56 HAD INT REC-PC 6.953.54 0. 00 6.953 .54 Water deferred debits 0 123,14 PATRONAGE CAPITA: DUE FROM C 317.21 0 .00 3I7.21 v 123. 15 PATRONAGE CAPITAL DUE FROM N 5,810-84 4,872. 12 938.72 0 -36 . WATER DEFERRED DEBITS 4 ,395, 06 4,395. G6 O .CC 0 :86 . 15 WATER DEFERRED DEBITS DLAD 0.00 0. 00 0 .00 -- -- --- --------- ----- ---- ------- ------ - - - - ----- Total current assets: 5,473,461.90 1,494,185.33 3,979,276.57 ---------------- ------------- --------------- Non-current assets: Capital assets, net 0 106, CCMPLETED CONSTR NOT CLASS/id O.OG 0 .00 O . Ou 0 106, 01 COMPLETED CONSTR NGT CJ:_ASS/W 0.00 0. 00 0 .00 0 1G6. 02 COMPLETED C,NSTR NOT CLASS/W 0. 00 (5.725.23) 5 ,725-23 106,03 COMP_=TED CONSTR NOT CLASS/W 0 .00 O.OG 0,00 106 .04 COMPLETED CONSTR NOT CLASS/[A 0 .00 0 .00 0 . 00 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 0 106. 05 COMPLETED CONSTR NOT CLASS-R 0 .0n 0. 00 0. 00 0 106.97 COMPLETED CGNSTR NDT CLASS/V 0 .00 0. 00 0, 00 0 106.99 COMPLETED CGNSTR NOT CLASS/W 0 .00 0 . 00 G. 00 -R 0 i07 . CWIPATER 10 ,017 ,776,74 7,841 ,472,23 2.176,304,51 108 . RWIP-WATER (13 .40) 46.46 (59.86) 8 i08. I ACCFM DEPRECN-OISTRIB PLANT (14,549,R19.67) (12,605, 077 .03) (1,944.342.64) 0 HE ACCUM DEPRcCN-GENERAL PLANT (1. I30 ,259.14) (1,170 ,075 .79) 39.816 .65 0 109 . RIP TRACKING 0. 60 O.-0u 0 .00 0 110. W/0 T=R AT YEAR-END 0. 00 G.OG 0. 00 0 111 , CWIP-RWIP ADJ TO CLOSED WO'S 0,00 0.0C 0, 00 0 360, WATER LAND/LAND RIGHTS 1 ,288,606,69 1 ,288,606.69 0. 0^ 0 361 , WATER STRUCTURES & IMPROVEI4E 2,5GG,534 .81 2.224, 095.88 276,438,93 0 362. WELLS & SPRINGS 2.810, 076.74 2.810 , 076 ,74 O .GO 0 365. PUMPING EQUIPMENT 2.475.357 .18 2.253,562.74 221 , 79A .44 3,6 . WTR TREATMENT EQUIPMENT 309,287 ,29 309 .287 .29 0 .00 0 367 . RS, CRS & TANKS 3,903 .929.91 3.887,661.29 16.268.62 0 368, WATER TRANS & DISTR LINES 42.773,300.96 38 .176.400.88 4.596.980. 08 0 369, WATER SERVICES 6, 007.998.68 4,467 ,843,06 1.540. 155.62 0 369,98 TFR WO AT YEAR END O .OG 0 , 00 0 .00 0 370. WATER METERS 219.579 .68 193 , 187 .20 26.392.48 0 37' BACKFLQW DEVICES 1.476, 04 I .476, 04 0-00 0 373 . FIRE HYDRANTS 1,778.88G,93 1,201,075.33 577,805,90 0 374, TELEMETRY SYSTEM 825, 107 ,79 825, 107 , 79 0.00 0 374. 1 SCADA SYS WTR 38.561.80 38,561 .80 0,00 0 374 .2 GIS MAP LRDWRE WTR 32.966.69 17 . 081 . 17 15.885.52 0 374.21 GIS MAP S=TwRE WTR 113,930 ,33 87 .540.99 26.389 .34 0 374,22 GIS MAP DATA. SETUP WTR 283.322.28 '63 ,783, 79 119.541 .49 0 379. H RSCHDALE CEFERRED PLANT PM 57 ,875.63 57 ,875,63 0. 00 0 379 ' CLAD DEFERRED PLANT PAYMENT'S 0, 00 Y1, 00 G. 00 0 389. WATER LAND & LAND RIGHTS 7 .630.76 7.630 .76 0.00 390 . !BALER STRUCTURES & IMPRCVEME O.GB 0 . 00 0 . 10 0 390 . 1. WTR STRUCTURES&IvPRVMNTS-HO 468, 132.78 468, 132 .78 0 . 30 0 3391. WA ER OFFICE TURN & EQUIP 19.227 . 19 22 ,773, 72 (3.546 .5--) 0 392, W,AT=R TRANSPORTATION ?QUIPY7 ,420,222.34 419,032. 99 . 189.35, 0 394, ATEE TOOLS & SHOP 93.739. _0 3.47i .31 29 J38.2'.) 0 395. WATER LABORATORY EQUIP 22, 142.39 27 ,195.30 'S 05= .9' ' 0 396. !WATER POWER OPERA.TEC EQUIPME 7.841 .72 9,663 .90 (1.522. 18) 0 397 . WATER COMMUNICATION EQUIPMEN 7 .750 .42 '2,491 . 60 (4.741 . 18) 0 398 , WATER MISC EQUIPMENT 31 .513 . 10 28 .504.66 3. 008.44 0 399_ WATER COMPUTER EQUIPMENT 131 .662. 09 1-45.347 .45 (13,685,36) 0 360,99 LAND HELD FOR SALE 430 . 1D9. 00 430. 100 .00 0 , 00 Restricted assets: Cash & investments 0 '3' - REVENUE FUND (AKA GENERAL FJ 0 .08 3. 00 0. 00 98 GASS 31 ANNUAL ADSLS PENT 26 'S9.11 ar j C n 34.54G. -11 . 1 REVENU:- FUND - 'i6ESTMENT 464.265.48 " . 10e r,,0, (72,8 A 52) _EC BALAN -NG ACCOUNT ou o ce 0 11 Water System Improvement Project 0 125.81 RESERVE ,FUND INT-1996 REFUND O .c1 20.639. 39 (20.689. 09) 0 132.8 CER" PMT FUND-1996 REFUNDING 0-00 0. 00 0. 00 0 '32.81 INTEREST FUND-1996 REFUNDING 0, 00 0 . 00 O. OD 0I 32 .82 PRINCIPAL FUND-1996 REFUNDIN 0. 00 14. 188 . 10 (<4. 188. 10) 0 136. 11 LEA PROJECT ACCC ;NT 7.733,588.04 11.765 .000. 60 (4. 031 .4I1 .96) 0 136. 12 LAIF GEN U=-ND ''NV PRO ! ACCT 0 .03 0.00 0, 00 0 125.95 200E COP RESERVE FUND 1 ,953,572.02 1.901,088.76 52,423.26 0 132.84 2006 COP INTEREST FUNS 0. 00 0 .00 3, 00 0 132.85 200E COP PRINCIPAL FIND v. 00 0 .08 0 .30 B 132 .86 2006 COP BOND PROCEEDS D. 00 0-v0 0 .00 0 132 .87 2006 COP DEL COSTS FUND 0 .00 44,796.95 (44.796.95) 0 132,88 2006 COP CERT PMT EUND 1,283,515,88 0, 00 1.283.515.88 0 125.94 RESERVE LNC -TDP'iD PROP 55 310. 184.32 310,423 .38 (269. 06) DLAD 3 13l .15 CLAD IMPROVEMENT FUND 93,075,89 18.638,87 74,437. 02 0 136 .84 CLAD INVESTED 719.754, 02 5.182,600 , 06 (4.462,846. 04) 0 136.83 DLAD FEDERAL FARM CREDIT BAN 1.660 . 000. 00 0 .00 1 .660 ,000 .01 0 125.5 RESERVE FUND SRF DLAD, LOAN 120 , 129. 00 40 .043,00 80.086 .10 0 136.6 DLAD SURCHARGE INVESTED 85.608.83 G. 00 85,608.83 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Balance Sheet Balances as of 10/07 11/09/07 10:58 AM Facilities fees 0 i36 .2 FACILITIES HIS INVESTMENT A 0.00 0 .01i G. 00 0 136.25 FACILIT"ES FEES7AFTER 515/97 5, 040 ,354.22 3,441,566,59 1,598,797 .63 0 135 .9 FA.0 FEES INVEST A=TER '_988 0. 00 0. 00 O .v"G 0 136 .3 NRSAD MAINTENANCE FUND-iNVFS 32,260.03 30 ,725. 11 1,533.92 0 136.81 POND PALISA-DES 4 IMPROVEMENT 0 .00 873.48 (873.48) 0 136, 82 SIERRA MDWS 3 IMPROVEMENT Fli O .00 5, 171 .22 (5 , 177 ,22) 0 136,87 GLENSNIRE LOAN PYMT RESERVE 155.828 .34 139.422.04 25.406.30 0 136 .85 TRK SAD II IMPROVE`1ENT ,4CCT. 74,673,97 71 . 091 .23 3,582.74 C 136 .86 TRK SAD 5 IMPROVEMENT ACC-. 65.804.47 62,619.73 3. 184.74 0 M .91 ESCROW FEND-MSG 11-2005 COP 0.00 19,025. 18 (19, 025,18) 0 131 .92 1006 COP ESCROW FOR 95 REEUN 0. 00 O. CO 0. 00 ---------------- ---------------- ---------------- Total restricted assets 19,819,323,62 23,588,292.89 (3,768,969.27) ------ - - - --- -- ---- - ---------- - 0 125 .8 RESERVE FLND I_T TREAS-1996 R 0 .00 0 .00 0. 00 Special assessment rec 0 142.55 DLAD LT ASSMT REC-CUR-NC 506.977 .14 5,084,14 501 ,993, 00 0 142.56 DLAD LT ASSMT REC-CUR-PC 50,565.27 2,919,72 47 .645.55 C 186 .55 DLAD LT ASSMT REC-NC 7 ,810,620 .84 8.772.383.48 (96i.762.64) 0 185 .56 CLAD LT ASSMT REC-PC 749, 083 ,27 845,2H .C8 95. 1=4.61; Other assets 0 181. 7 2006 COP UNAMRTZD ISSUE COST 255,390,93 222,932,64 32,458,29 0 18i 8 1996 COP UNAMRTZD DEBT ISSUE 0 .00 O . H J .OG C 89 7 1996 COP 'JNAMRTZ LOSS 'ON REA 423,771 .97 454.64_ .37 (3G.269.40? 0 i89 .71 996 COP LNAMRTZJ PULND COS 151. .479.96 162,300, 00 (10.d20 .04) - -------- ------ -- --------- ----- ----- ---- -- - ---- Total non-current assets: 92, 166,052.85 88,811,394.74 3,354,658.11 --- --------- -- -- --- - - - ---------- ----------- - - --- TOTAL ASSETS 97,639,514.75 90,305,580.07 7,333,934.68 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Balance Sheet Balances as of 10/07 11/09/07 10:58 AM DO Acct LIABILITIES & NET ASSETS 2007 2006 Variance - - . . . . . - - - - - - - - - - - - - - - - - - - - - - - - . . . . - - - - - - . . . - . Current liabilities: Line of Credit 0 221.82 GLAD LOC #1 7 .a MIL 0. 00 0 .00 0. 00 0 221 .84 DLAD LOC #2 3.0 M L G. 00 0 .00 O. OG Accts payable 0 232 . WATER ACCTS PAYABLE 0 .60 0, 00 0 .00 0 232 01 STANDBY :REFUNDS PAYABLE 55. .26. 76 63,413,44 (7 ,286,68) 0 232 ,02 DONNER LAKE REFUNDS PAYABLE 27 ,769,59 57,762.09 (29.992 5O) 0 23203 DEVELOP?4=NT AGMT REFUNDS PAY 4,910.33 4,9'-0-33 0.0^u 0 232. 13 WTR AiP-YE UN6ILLED REVENUE 0.00 0. 00 0 .00 0 232.22 DUE TO ELEC'RIC 0 .00 0. 00 O.00 0 232.99 WATER VOID CK CLEARING ACCT 0.00 0 ,s0 0, 00 Deferred credit misc 0 236.3 WATER SALES TAX PAYABLE 2.633.97 361 ,24 2,272.73 0 253. 1 WA ER DEFERRLD CREDITS D .Gu 26 ,901 . 02 (26,90i .v2) 0 253, 3 DEL CRED-GLNS6RE WTR DST 0. 00 0 .00 G 253. 15 !DE= CRH TT-DLAD ;"DRONE".^NT 1•. 00 0 ,00 0 0 G 253 . ; CREDIT ,,RSA" 32,260, 03 30.726. 11 _, �33.92 Customer deposits 0 235. '•WATER CUSTOMER DEPOSITS 38, 020, 06 31 .975.68 6, 043,38 0 235. WATER CUST DEPOSITS-ACCRUED 183. 74 ..95 66 i11 .92) 0 235.25 HYDBANT MET_R DEPOSITS 0, 00 ? OG O Ou u 253 .2 =r" CREDIT OE 92.590.00 40 .545. 00 51 .�44 .00 Accrued interest 0 223. ' N EREST -AYAFLE LAIF 1, 00 79.565.87 i79.56.5.87) 0 237 .5 INT ACCRUED-SRF A' 910015-05 93,364,08 96,520. 00 (3, 155 ,92) D 237 .7 INT ACCRUED 2005 COP 532,681.18 9. 00 532,681. 18 0 237 .79 INT ACCRUED-MSG 5 0.00 0 .--1•0 G. 00 237.8 INT ACCRUED-1995 ',,-FUNDING 0. 00 0 .110 0 . 00 0 237 ,8' TNT ACCRUED-MSG 5 1. 00 O. 00 0 .0i, 0 231 ,82 INT ACCRUED-DLAD 7MIL L"AN 0. 00 0. 00 O .GO 0 237 .83 INT ACCRUED-MSG 8 O .00' (64 .98) 64,98 0 237 .84 TNT ACCRUH-DLAD 3MI!. LOAN 0 .00 g 6"u iNT ACC j ) SR.'DGE ST T"%K 5.435,27 5, 82726 391 99i `. 237.86 INT ACCRHD-GLEN MIRE --,,R WT II .274.90 12, 096, /6 (82 . .86 0 237,37 INT ACCRUED-`MSG 9 21 .26 (112.L4) '_33,40 0 237 .91 T`JT ACCRUED-MSG 11 O .DG (O .01) 01 0 237 .94 INT ACCRUED DkR DROP 55 8.864 ,84 9.344.87 (480. 73) Accrued Payroll 9 242 1 'WATER ACCRUED VACATION 141 .285.83 121 , 171 .56 20. 115.27 0 242, 3 .ACCRUED SICK LEAVE 5Ot>600 P 30.592.92 24.307 .77 5.285. =5 0 242.4 ACCRUED COMPENSATION TIME 3,7J7.54 1 .225.65 2 491 .89 8 242.8 ACCRUE DEFINED BENF_`iT LIAB/ 0, 00 0. 00 5 .60 0 242,99 ACCRUED PAYROLL WATER 0.00 0. 03 0. 00 Total current liabilities: 1.081,733.30 606,775.18 474,958.12 ---------------- --------------- -------------- Non-current liabilities: Long-term debt 0 221.7 2006 COP BOND 26.570 .0D0 .G0 26.570,800 .00 0.06 0 221 .71 2005 COP BOND UNAMORT PREM-lu 597,936 ,27 640,603,30 (42.667 .03) Cu 221. 72 2006 COP BOND DNAMORT- DISC (133.470.90) (142,995, 00) 9,524, 10 0 221 .8 BONDS-1996 REFUNDING WTR SYS 0. 00 0. 00 0. 00 0 221. .81 UN P.MRTZD DEB" 11SC-1996 0, 00 0.00 0, 00 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 0 221 ,94 DWR PROP 55 LOAN 3,343,263,2' 3,538,845,16 (795,581,96) 0 224,85 MSG 1551-BRIDGE ST TANK 6160 1 .128,430-65 1 ,209,820 .34 (81,389.69) 0 224,86 MSG 1552-GLENSHIRE DR WTR 1,324.491.73 1 ,420.516 .65 (96,024 .92) 0 224.5 LOAN-SRF #2910305-05 11 ,969 .753.29 12.481 .514 .54 ,51 .. 761 .25) Lease/Purchase equipment 0 224 .79 LOAN-MSG 5 (WTR) 0 . 00 D. GO 0. 00 0 224.81 LOAN-MSG 6 TRUCKS 0 ,00 0 . 00 G-OG D 224 , 83 LOAN-MSG 8 (WTR) 0, 00 9,943.82 i9,943.82) 0 224.37 LOAN-MSG 9 -2004 EQUIPMENT 49 ,753. 13 88,362 .25 (38,609. 12) 0 224,91 'LOAN-MSG 111 -2005 EQUIPMENT 83,219. 06 112,422 ,94 E29,203.88) -------------- --------------- ------ -------- Total long-term debt 44,933,376.43 45,929,034.00 (995,657.57) -- - - ------------ ----- - ---------- - ---------- - --- - Deferred revenue 0 259. 1 LET REV CCNNECTION FE-S 344 783 .00 443 ,300, 00 (98.517 OF) 0 252.25 SET REV /= GLOBAL AFTER 5/ 1,686.835.84 1 ,947,369,76 (260.533 .92) 0 252.29 SET REV: =F GC 10 ,500, 00 0 .00 10,500. 00 0 252.3 DDF REV : NE?ERS 4,350. 00 11 . E00. 00 (6,750. 00) 0 252.42 DEF REV: CUST ADVANCE DTHER ,26G.062.81 1 ,460.713. 11 (200.65G.30) 0 252.52 SET REV: COST AD" WTR PROD D 0 .06 0. 06 0.00 0 252.9 DEE REV: OTHER 15.850.78 15.850 .78 0 .00 0 253.55 DLAD DEFERRED REV NC 0, 00 0 .00 0.00 0 253 .56 DLAD DEFERRED REV PC 0. 00 0, 00 0, 00 - ------------ --- -------- ------ -- - -- ---------- - -- Total non-current liabilitie 48,255,758.86 49,807,367.65 (1,551,608.79) - - - - ---------- - - ----- ---------- - --- ------ --- -- -- Total liabilities 49,337.492.16 50,414,142,83 (1,076,650.67) Net assets 0 216. SATER RETAINED EARNINGS A.. ,383.172. I1 33, 392 .601 .24 990.570.87 0 2'_8 . WATER NON OPF_RAT`NG 9,751 .669.59 5.643,466.79 4 , 168.202 .80 G 403-1 DEPRECIAT,GN EXP DIS R PLANT (1 .873,576.40) (1.547 .898 .20) (325,678.20) 0 403.2 D=PRECIATICN EXP 3�N PLAN- (38 .858.24) (34,382. 84) (4.476.20) 0 419. 1 TNT INC-CASH UNRESTRICTED 104.948.68 21 .45u.87 23,497 ,81 0 419 . i1 '_N` INC-STAND3Y 886 .92 3,331 .23 (2,444.31) 4i9 . 72 .N- INC MIS•: A/R 0.00 0 , 00 0 .00 INT INC-OTHER 1. 00 0 .00 C 00 0 419� il 0 PI9. 15 INT INC-USB CKG DLAD 1 ,919.25 2. 144. 54 (225.29) 0 419.16 1NT INC--`DLAD NC7PC 323,694.55 262 ,701. 18 60.993 .37 0 419,2 NT INC �rASH RESTRICTED0 Co 654,501 . 09 1 -3, 726.51 540 7'4 52 C 419 5 `V : ?NC ORF =2�1:iC05--05 0-00 . � ) » 9 .8 1NT ANC 1996 REFUNDING 0. 0'0 55,551 .47 (55,551 ,47) G 419,9 COOK COP INT INCOME 130 ,078.54 0. 00 130.078.54 0 421 . MISC NON-CPFR REV/EXP 0 ,00 0 , 00 0 . 10 0 421. i GAIN ON DISPOSITION OF PROPE 1.504.81 436.757 .25 (435,252.44) 0 421 .2 LOSS ON DISPu^^S-'TION ON PROPE 0. 00 0.92 J. 00 0 421.5 CONTRIS CAPITAL-MONETARY 31_ .161 ,96 44.260.84 (13,098.88; G 421, 6 CGNTRIB CAPITAL-F/F WTR 0 .00 0. 00 0.00 0 421 . 7 CON'•RIB CAPITA_-DONATED PROP 2,778. 1..28 .07 511.786.83 2.266.341 .24 0 421. 75 CONTRiB CAPITA_-ELEC DEPT (1.497.31) (2.782, 67) 1 ,285.36 0 421 .76 CONTRI3 CAPITAL-PUBLIC BENEF 271 ,366. I5 0. 00 1 ,271 .366 . 15 0 421.8 CGNTRIB CAPITAL-DLAD PREPA.YM 0 .00 0.00 0 .00 421.81 Cont Cap - DLAD Add' ! Ass:ni 90.122 .44 0 .00 90 .122.44 G 421 ,95 W OG MR EXP REIMBURSEMENT 0, 00 0, 00 3, 00 0 421 .96 'W-GC MR EXP RFiMBURSENENT 0, 00 2. 00 0 .u0 0 426. 0`-'ER EXPENSES 0 .00 0. 00 0 , 00 "• 426.3 ARBITRAGE PENALTY 0 .00 0 gG 0. 00 "v 427 , 15 INT EXP-TEMP LOAN PURCi DL W 0.00 0_00 0 . 00 0 427.5 INT EXP-SRF 2910005-05 LOAN (236.421.4i) (241 .297 ,48) 4,876.07 0 427 .7 TNT '�XP 2006 COP (967.441 .15) 0.00 (967 ,441_ IS) 0 427 J9 INT EXP-MSG 5 (WTR) 0.00 O. CO 0 . 00 0 427. 8 INT EXP-1996 REFUNDING 8.00 (378,135. 09) 378.135 .09 G 427 .81 INT EXP-MSG 6 0.00 0. 00 0-00 0 427 .82 INT EXP-DLAD 7MIL LOAN 0 .00 0 .03 0. IN TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 0 427 .83 INT EXP-MSG 8 (WTR) (153. 08T (964.20) 811 . 12 G 427 .84 INT EXP-DLAD 3NIL LOAN O. CO O .10 O .OG 0 427 ,85 INT EXP-BRIDGE ST TANK "SG 1 (56,721 .s-8) (54 .31.3. 03) (2.408 .65) 0 427.86 INT EXP-GLNSHRE DR WTR MSG 1 (57,944. 05) i61 .981. 00) 4. 036,95 0 427 .87 INT EXP-2004 EQUIP LOAN MSG (2.u04.74) (2.324.78) 320. 04 0 427 .91 TNT EXP-MSG 11 2005 EQP LOAN (3.333.48) (3.682.41) 348.93 0 427 . 94 INT EXP-IWR PROP 55 LOAN (91 , 778,95) (96. 7GL .03) 4 ,972.08 0 427 ,99 VEHICLE TNT EXP-O=FSET O. GO 0 428. E 1996 COP LOSS ON REACQ 0- DE (34.241.20) (34.E .1 .20) G 428.8 AMORT OF 'JEST ISSUE 8 DISC 1 0. 00 (88.27G.97) 38.27G.97 0 428.9 2006 COP AMORRT OF DEBT DISC 13 . 148. 04 0. 00 13. .48. 04 G 431 . vNiTER INTEREST EXPENSE 0.00 0 . 00 0, 00 0 431 . 1 !WTR CONSUMER DEPOSIT INT EXP (76.05) (93 .37) ].7 ,32 0 434. EXTRAORDINARY `_NCO^"E O .GO 0 ."8 O .0 0 434. 1 EX TRAORDiNARY iNCCME LAND SA 0. 00 0. 00 0 .00 0 450. 1 OTHER WTR REVENUE-MiSC AR LT 3.80 (4,61_) 8.4? 0 454.9 'WTR MISS RENTS 0.00 0 . 00 0. 00 0 455. 1 WTR STANDBY FUNDS-NEV STY 150.000 .00 58.640 ,00 9_. .360.02 0 455 .2 WTR STANDBY FUNCS P'_ACER CTY 4.320. 00 5,280. 00 (960 .G0) 0 455 .55 DLAD-NEVADA COUNTS 0, 00 0, GU 0 ,00 0 455, 56 GLAD-PLACER COUNTY C. 00 3. 00 0, 00 G 4E6, OTHER WATER REVENUE - MISC 4.429. 00 347 ,38 4.087 .62 0 4561 MISC OP REV-CAL CARD REBATE 503. 'ii 55 . 11 442,00 0 456.2 MiSC OR REV-DLAD ADMIN FEE R li,436.82 19.635 .69 (2.198 .871 -'55 .3 MiSC CP AS BUT G , (f.'0 00 0 00 9 456 , 5 MISC OP R.V-CCNN FEES 124. 027.32 28.933.97 95. 093.35 0 456.55 MISC OP REV-EQUIFAX SVC CHG 5.20 3.90 1 30 0 460, WTR UNME;ERED SALES TO DOM C 6. 079.251 .69 5 .548,428 .65 530 , SS3.04 0 461 . WTR ME`=RED SALES TG COMM 889. 025 .83 787 .384.62 .)I .641 .2i 0 461 , T WTR NON rC-"ABLE TO COMM GIST 51 ,972.03 44 .440.85 7 531 - 18 v 4,62, DEiVATE FIRE PROT-SPRINKLER 3. 115.93 3. 130.40 (14.47) 462 . 1 PRIVATE FIRS_ =ROT STANC•BY FL I , 00 0 CO 00 0 463. FIRE PROT C. 'ON-HYDRA '_ 95,68 .78 ' . O:i0.39 2.6F9.39. 0 467 , KATER IN ERCEPAR`iMENTAL SALE 1 . 1E_9.80 _ , 046.54 73 .26 0 471, PISS OP REV-CONN FEES/SVC CH 2,732.00 2,509. 00 723.33 0 472, RENTS FROM 'WATER PROPERTY 3.982,93 3.902.36 20, E7 0 472. 1 RENTS iAA-ER P:ROFERTY WiRF�ES 2: 608.62 20.979. 18 629.34 0 474. OTHER W"R REVENUE-LATE CHGS ,'04.81 15.887. 72 (182.91i 0 474. 1 G'HEER WTR REVENUE-`RIP CNGS 12.371 .33 1.690. 00 681 .33 0 474.2 OTHER WTR REVENUE-TEMP USE P 14.790-60 i8.200 . 00 (3.210. 00) 0 474 OTI:ER WTR REVENUE-STDBY TNT- , 00 0 .0G O. OD 474 4 CT-ER WTR REVENGE-MISC 112.40 0, ON i 112.40 474.5 C ER ',VTR REVEN -RE CK C1EG 210 .00 129. u6 80 .94 0 475 , C`-ER W7R REVEN E LA 'GNTAN vJ 44.45G .90 28,400, 00 16, 050 , 00 0 476. OTHER WTR REV-G tiSHRE RATE C 139,646.42 137.730 .27 1_ .016.15 0 476.5 _ MON'-.." RATE �u°PONENT 212.53- 8 553 44 0 55°. 09 680. -S �P;RVIS_ON a N61NI R N 1 <,1g ,91G 4,0; 'i92. 778. 94? %6. 126 E6) 6680 ,5 EONSTEUETICN ENGINE_RING CER ,. r 1' 9 580 . OPERATIONS SUPVIS'OV (71 .96' .49) (40.241 .96) (31.719 53) 7 681. SOURCE OF SUPPLY OPERATIONS (594.523.95) i550.317 ,22) (44.206.73) 7 682.2 PjMPT NG C?ERA.TIBNS 0. 00 0.00 0. 00 7 582.3 STORAGE OPERATIONS 0. 00 5. c0 0 .90 7 682.1 POWER SUPPLY (1 .378.885.06) (1.3i0 .614.07) (68,270 .99) 7 683, TRTMNT PLANT OPS-HERSCHDALE 0.03 0 .00 3. 00 3 684 .3 METERS/SERVICES OPERATIONS (1 .665. 79) (3, 024.68) 1 ,358,89 5 684 .3 METERS/SERVICES OPERATIONS 0, 00 OAR O .00 7 684.4 FIRE -YDRANT OPERATIONS 0.00 0.00 0 .90 7 584.3 METERS/SERVICES OPERATIONS 0 ,00 0 . 00 G.':iG 7 684.2 DISTRIBUTION OPERATIONS (524.721.45) (328.348.51) (196.372.94) 7 684. 1 TRANSMISSION OPERATIONS 0. 00 0.00 0 . 00 7 686_ CONTRACT SVC AGMT-LAHONTAN (28,940.98) (17 , 166, 03) (11 .774 .95) 7 688_ RISC GENERAL EXPENSE (147,782.00) (125.837 .96) (21 ,944, 04) 688 ":SC GENERAL EXPENSE !87 .640 .4-) ^8. 1:a 39) t29 .51 10 7 689. WATER OPERATIONS - RENTS (3,924.00) (4.188. 00) 260 .0D 7 690 , MAINT SOPERVISION & ENGINEER (121. 107.41) (170 .061.74) 48.954, 33 7 691 , MAINT G= SOURCES (335.436.20) (278.218.54) 157 .217,66) 7 692. 1 MAINT OF POWER SUPPLY 0 .00 0, 30 0. 00 7 692.3 MAINT OF STORAGE FACILILT• ES G, 00 0. 00 0 ,00 7 692.2 MAINT OF PUMPING E3llIPMENT (691 .16) (221 ,10) (470 .06) 7 693. MAINT OF TRTMNT PLANT-HIRSCH 0, 00 0 .80 G. 00 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Balance Sheet Balances as of 10/07 11/09/07 10:58 AM 3 694A MAINT OF DISTRIBUTION LINES 0. 00 (28,61) 28.61 5 694.2 MAINT OF DISTRIBUTION LINES 0. 00 0, 00 LOS 7 EELS MAINT OF SERVICES 0 .0G 3 ,125.27 (3, 125.27) 7 694.4 MAINT OF FIRE HYDRANTS G .08 0 . 00 0. 00 7 694.2 MAINT OF DISTRIBUTION LINES 1475.88L 39) (359,266,75) (116,613.64) 7 694, 1 i`°AINT OF TRANSMISSION LINES 5, GO 0 ,30 0. 00 7 696. MAINT OF LAHONTAN 'WI R SVS 0, 00 (564. 96) 04.96 3 901 . CUSTOMER ACCOUNTS SUPERV'ISIO (9.998.73) 4 .55v 56) (3A43 .17) 3 9C2. METER READING EXPENSE (25.366. 13) (19 . 563.90) (5.302.23) 5 902. METER READING EXPENSE 0 .09 0 .00 0. 00 3 903 , CUST RECORDS & COLL EXPENSES (22V 133. 01) (199, 14h 73) (27 03Y 28) 3 903. 1 CUSS RECORDS & COLL EXPENSES (2 .075.51' ) (691 .22) (1.384.29) 5 903, COST RECORDS & COLL EXPENSES 0 . 00 0. 00 0, 00 3 904, PRGVISTIN FOR SAD DEBTS A A20JO) A.569.31) 548.91 4 908. CUSTOMER ASSISTANCE EXPENSES (49,580. 82) (37 . 008 , 96) (12.01.86) 2 920 . ADMIN & SEE GENERAL EXPENSES (174,4 1 ,55) (174, 028, 10) (663.45) 2 920,. 1 ADMIN & ?PS GM GEN 'EXP (16AOL1 1) 0. 00 (16.400. 11) 3 920. ADMIN & OPS GENERAL EXPENSES (251,862 10) (214.070 .OI) (37,792,09) 4 920. ADMIN & 00 GENERAL EXPENSES (3.848.29) G.00 (3,848,29) 5 920 , ADMIN & G?S GENERAL EXPENSES (43,781_.48) (68, 094.69I 24, 313.21 9 920, ADMIN & BPS GENERA_ EXPENSES (420 .69) 0. 00 (420.69) 2 921 . OFFICE SUPPLIES & EXPENSES (25.590 .77) (2a11.1 .65) (22.80, 12) 3 921, OFFICE SUPPLIES & EXPENSES (96.287.39) (85.477 .37) (10 .810. 02) 4 921 . OFFICE SUPPLIES & EXPENSES (541 .31) (4,290AD) 3,749.99 5 9211 LEG & REG EXPENSE (174,53) DAN (174 .53) 5 921 , DFFICE SUPPLIES & EXPENSES (3.2.'.7A5) ('' .70VIS) A 511 . 77) 1 923. OUTSIDE SERVICES EMPLOYED ,9,200, 02) (16. 158-00) 6 ,957 ,98 2 923. OUTSIDE SPACES CES _MP CYED (67 .583.75) (109.604.55) 4L A L 82 923. DiTSIDE SERVICES M (25,056.480 (21A49AN) (3.306.98) 4 923, CJTS:DE SERVICES EMP_C`O (823,50) (1 .206. G5) 382,5 7 923, OUTSIDE SERVICES EMPLOYED &OG 0 .00 OLD 3 924, NSURAfN'CE EXPENSE A23.319. 89) (169,59h 26) 46A73.36 2 925. v RIES & :DAMAGES 5L921Al) HOA97 .32) (2.224 .09) 3 925 . INJURIES & DAMAGES ( 1 .323 .93) (2.211 .97) 888. 04 4 925. INJURIES & DAM:AGES AI 94) 0 GO (71 .94) 5 925. INJURIES & DAMAGES (3,319,671 (6. 071 .30) 2. 75163 7 925. N�JRIES & DAMAGES AL 592.46) 144,495. 1.50 9,90E-69 3 926 .5 EMPLOYEE BENEFITS DAN PAN LOO 1 930.E MISC GENERAL EXPENSES i45.287 .32) (44. OSL 21) (2.205 '_1) 930.E `,:SC GENERAL EXPENSES 116 ,907 , 70) c9.847.96) (7,059 .74) 2 930. 1 GENERAL ADVERTISING EXPENSES (5. 272.41 ) (6. 166.51) 894, 10 4 930 .E MISC GENERAL EXPENSES (20.809.83) (15,477.29) (5 ,332,54) 4 930 .1 GENERAL .ADVERTISING EXPENSES (4.851 .23) (12.351_8L 7.500 .60 0 931 , INTERDEPARTMENTAL RENT (2i9.630. 00) (235 . 163. 00) i5.53O .00 5 935.E MAIN- OF COMMUNICAIONS EQUI 0, 00 0,00 0, 00 5 950 TRANSPORTATION EXPENSE 0 O0 0 . 00 0. OG 96S ' RChAR NO & WAF JDS1NG (918-94) 0 OG 018.94) BEL SJSDENS` DE57 0, 00 0. 60 O'CO 0 999, SUSPENSE CREDIT OLD 0.00 0, 00 TOTAL LIABILITIES & NET ASSE 97,639,514, 75 90,305,580.07 7,333,934.68 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Statements of Revenues, Expenses and Changes in Fund Equity Balances as of 10/07 11/09/07 10:58 AM DO Acct # 2007 2006 Variance . - . - - . . - - - � - - - - - - - - - - - - - - - - - - - - - - - - - - Operating revenues: 0 460. TR uNMETERED SALES TO GGM C 5.079,251 .59 5 .548.428 .65 530.823. 04 Commercial sales 0 461 , WTR METERED SALES TO COMM CG 889.025,83 787 .384,62 101 .641.21 0 46i . 1 WTR NON-POTABLE TO COMM COST 51 .972. 03 44,440 ,85 7 . -3- . 18 0 457 . WATER INTERDEPARTMENTAL SAL= 1 .119.80 1 .046 .54 73.25 ----------- ----- -- - ------- - - ---- -------- - - --- --- Total water sales 7,021,369,35 6,381,300.66 640,068.69 ------ - ------- - - -- - - - - ---------- ---------------- Standby fees 0 455. 7 WTR STANDBY FUNDS-NEV STY 150 .000. 00 58,440 , 00 91 ,360, 00 G 455.2 WTR STANDBY FUNDS-PLACER CTY 4,320.00 5,280 .00 (96D.00) Misc operating revenue 0 450. 1 O-"ER WTR REVENUE-YISC AR LT 3,80 (4.61) 8,41 0 456. OTHER WATER REVENUE - M SC 4,429. 00 341 .38 4, 087 ,62 0 456. 1 MISC OR REV-CAL CARD REBATE 503. i1 55 11 448.00 0 456 .2 YISC OP REV-DLA, ADMIN FFE R 17 .435 .82 -9 .635.69 (2. 198.87) 0 456,55 XSl- OP R V-EQU1FAX SVC CHG 5.20 3.90 1.30 0 471, M SC OR REV-CON' F�ES/SVC CH 2,732, 00 2. 009.00 723, 00 0 474. ' bJ-R t R..VENT."-LA-1E CiGS 15.704.81 887.72 182.91 "v 474. 1 OTHER idTR R_VENUE-TRIP CHO, 2.371 .33 ,69C C0 681 .33 C 474 , 2 OTHER WTR REVENUt `EVP USE P 1.4.790. 00 i3.00j. CO 13.210, 00) C 474. 3 " :ER 'm'WTR RVIPOUL-STDBY :NTE C. 00 -., 0 00 O . GG 0 474.4 0 ER R REV=NU=-YISC 1 . i12.40 40 0 474.5 OTHER WTR REVEN RE'" CK CHS 210 ^C t �9 O6 80 .94 0 475, HER WTR REVE!NUE LA�iONTAN W 44,450. 00 28.-CO . CO 16, 050-00 0 475, 0' ER GALA REV-G Rs-�RE RATE C 139.546.42 i37 . 730 .27 1 ,916, 15 0 476.5 OL MONTHLY RATE COMPONENT 84.21.2.53 8.553.44 75.659.09 Misc rents 0 472. RENTS FROM WATER PROPERTY 3.982.93 3,902, 36 80.57 0 472 1 RENTS 'WAT`A PROPERTY v,.RELES 21 ,6C8.52 20 .979, 18 629.34 Hydrant revenue 0 462. rR V.ATE TIRE PRC �P INK�_ER 3. 115.93 3, 130,40 (14.47) 0 462-1 PR VATS FIRE PRO- STANDBY PT 0 .00 0.00 0 .0G 0 463, C FIRE PRGTLCT'I -HYDRA 95.689.78 00.39 2.689 .39 Total operating revenue 7,627,693.93 6,798.663.95 829.029.98 ---------------- ---------------- ---------------- Operating expenses: 7 682.1 POWER SUPPLY 1.378 .885.06 1.310 .614.07 68.270 .99 Distribution operations 7 680. CPS SUPERVISION & ENGINEER7N 318,915.50 192.728. 94 124 . 186.56 7 680 .5 CONS"RUCTION ENGINE kiNG 0 .00 0. 00 0 .00 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Statements of Revenues, Expenses and Changes in Fund Equity Balances as of 10/07 11/09/07 10:58 AM DO Acct # 2007 2006 Variance --- ------ -- -------------------- ------ - ------ -------- ----------- - - --- - - -------- - ----- 9 680. OPERATIONS SUPERVISION 7' .961 .49 40.241.96 31,719,53 7 681 . SOURCE OF SUPPLY ;�PRATICNS 594.523 .95 550.317 .22 44,206 ,73 7 682 .2 ��uMPING OPERATIONS 0, 00 U .00 0 ,00 7 582.3 STORAGE OPERATIONS 0. 00 0 .00 11_00 7 683, TRTMNT PLAN- CPS-HIRSCHDALE 0, 00 0. 00 000 3 684.3 METERS/SERVICES OPERATIONS 1.665.79 3. 074.58 (1 ,358 .89) 5 684.3 METERS/SERVICES ^PERAT .ONS O. OG 0 .00 B .00 7 684 .2 DISTRIBUTION OPERATIONS 524.721 .45 328 ,348, 51 196,372.94 7 684.3 METERS/SERVICES OPERATIONS 0.00 0. 00 u.00 7 684.4 -IRE HYDRAN- OPERATIONS 0 .00 0 . 00 0 .00 7 684. 1 TRANSMTSS10N O,-ERA DONS 0, 00 0 .00 0 00 7 586, CONTRAST SVC AGMT-LAHON-AN 28.940.98 17. 166. 03 11 .774 .95 7 683, MISC GENERAL EXPENSE 1.47 ,782,00 125,837 .96 21 .94'4.04 9 688. MISC GENERAL EXPENSE 87,640 .49 58,134.39 29.506 .10 7 689. 'WATER OPERATIONS - RENTS .,.925. 00 4, 180. 00 i26". 00) Distribution maintenance 7 690. MAINT SUPERVISION & ENG'NEER 121 . 107,41 170 ,061.74 (48.954.33) 7 691 . MAINT OF SOURCES 335.436.20 278.218,54 57 .217 .66 7 692. 1 MAINT OF POWER SUPPLY 0. 00 0 . 00 O.6G 7 692.2 MAINT OF PUMPING EQUIPM-NT 691 . 16 221 . i0 ^10 .96 7 692.3 MAINT 0 TORAGE '-ACIL:TIES_ 0. 00 3. "vC 0. 00 i 69s . MAiNi OF -RTMNT PLANT -^.RSuH 0, 00 0. IN 0, 03 3 694 .2 MAINT OF TSTRI CN' LINES 0 .00 28 .61 (28 .61) 5 694.2 MAINT OF DISTRIBU -ON TINES 0. 00 0. 00 1. 00 7 694. 1 "A.NT C" TR -.NSMISSICN (LINES 0. 00 O. 00 C. 00 7 694.2 MAINT OF CISTRIBUTION LINES 475.88C.39 359, 766, 75 716 .613.64 7 694.3 MAINT OF SERVICES 0 .00 ,.,. 125. 27) 3. i25 .27 7 694.4 v„1NT G,P FIRE HYDRANTS 0. 00 0.@0 3. 00 7 696. MAINT 01 LAHGi`V'T +O t,!?R SYS 0. 00 564.96 (564.96., Administrative & general 2 920. ADMIN & CPS GENERAL EXPENSES 174,691 ,55 '_74. 028. E0 663.45 2 920. 1 ADMIN & O:'S GM PER EDP E6.4GO. 11 0.00 '6.-00 . 11 3 920 . ADMIN & OPS CENERA_ EXPENSES 251.862 . 10 21-4,070, 01 37 .792, 03 4 920. ADMIN & OPS GENERAL EXPENSES 3.848.29 0. 00 3.848,29 5 920. ADMIN & CPS GEN RA' "XPENS=S 43.781 .48 63. 094,69 (24,3].3 .21i 9 920 . ADMIN & 0"S GENERA EXPENSES 420.69 0.0 420.69 0 2 921 , OFFICE S. FPLIES & EXPENSES 25.590-77 2,711.65 22.879.12 3 921 , C-FTCE SJPPLiES & EXPENSES 96.287,39 85.477 .37 10,810 .02 4' 121 FFICE SU' i:- LIES & -XPENSES 541 3' 4._ 40 (3 -4 .09' 2E . 1 ' EG & RE7 XrEN'SE 174.5 • r,0 E4 F3, 5 'j 21 . CF=IC SvPPLI ES 5 EXE=NS:`S 3 2E7.95 1 .706. 13 `_ .511 .77 1923. OUT Si"E S- R9ICES EMPLOYE^ 9.20C. 02 16. 158 .05 (6.957 .98) 2 923. OUTSIDE SERVICES EMPLOYED 67 ,583.75 109,604.55 (42,020.80i 3 923, OUTSIDE SERVICES EMPLOYED 25.056.48 21 .749.50 3.306.98 4 923, OUTSIDE SERVICES EMPLOYED 823,50 1,206 .05 (382,55) 7 923, OUTSIDE SERVICES EMPLOYED 0,00 S. uO 0-GO 3 924, !NS'-URA.NCE EXPENSE 123.3_9.89 '569,593.25 (46,273.36) 2 925 . IN. URI.ES & DAMAGES 12.921.41 10.697 .32 2.224 .09 3 925. IN,]URIFS & DAMAGES .328.93 2,211 .97 iH8. 014) 4 925. INJURIES & DAMAGES 71 94 0. 00 71 .94 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Statements of Revenues, Expenses and Changes in Fund Equity Balances as of 10/07 11/09/07 10:58 AM DD Acct # 2007 2006 Variance --- ------ -- - ---------- -- - ------ -- ----- ---- - - --------- ----- ----- ----- - -- ------ -- --- --- 5 925 . INJURIES & DAMAGES 3.319.67 6,071.30 2,752 .63) 7 925. INJURIES & DAMAGES 34.592 .46 44,495. 15 (9.902 .69) 3 926. 5 EMPLOYEE BENEFITS 0. 00 0 .00 0-00 1 930.2 MISC GENERAL EXPENSES 46,287.32 44,081,21 2,206.11 2 930 .2 MISC GENERAL EXPENSES 16,907 .70 9,847,91 7 ,059.74 2 930 .1 GENERA! ADVERTISING EXPENSES 5,272,41 6,166.51 (894.10) 4 930 .2 MTSC GENERAL EXPENSES 20,809. 83 15,477 .29 5.332.54 4 930. 1 GENERAL ADVERTISING EXPENSES 1,851 ,23 12.351 .83 (7 ,500,60) 5 935.2 MAINT OF COMMUNICATIONS EGUI 1 . 80 0. 00 0,00 5 950. "BANS?OR ATION EXPENSE G. 00 1. 00 O .u0 5 963. PURCHASING & u.'.AREHOUSING 918 .94 0. 00 _918 ,9-1 0 931, INTERD7PAE MENTAL RENT 2_9,630. 00 235. I60 ,P0 ( 15.53G. 00) Consumer services 3 901 , CUSTOMER ACCOJNTS SCPERVTSIO 9.998.73 6.555.56 3,443, 17 3 902. METER READING EXPENSE 25.366. 13 9.063.90 6,302.23 5 902, METER READING EXPANSE 0, 00 0-00 C' uu 3 903, CUST RECORDS & COLL EXPENSES 226, 183, 01 199, 143, 3 27 ,039.- 3 903. 1 CUSR RECORDS & COLL EXPENSES 2. 075.51 691 ,22 1 ,384,29 5 903, COST RECORDS & COLL EXPENSES 0 .00 0,00 0, 00 3 904. PROVISION FGR BAD DE oTS 7 , 020.40 7.56.9.31 (54 C+.91) 4 908 . :;US'O!_ ASSIST N' _ EXPENSES 49.580,82 37 . 008.9., 12.571 .86 Depreciation 0 403. 1 H PRECItiT_ON EXP-DISTR F-ANT .873 576 .40 1 ,547,898 .20 325 .678,20 u 413,2 DEPREC'AT`ON EXP g-N PLANT 38.858.24 34,382. 04 4.476.20 ------ --------- ---- ------------ ------ - -- ------- Total operating expenses 7,534,437.76 6,543,393.40 991,044.36 -------.- - - ------ --------- - - - ---- -- ------- --- - --- Net operating income/(loss) 93,256.17 255,270.55 (162.014.38) ----- ----------- -- -------------- - - - ------------- Non-operating revenues/(expenses) Income from investments 0 419, 1 G . iNC CAS[ 'UNRESTRICTED 104.948 .68 21 .450.87 83.497 .81 0 419.11 IN7 TNC-STANDBY 886,92 3.331,23 (2.44u .31) 0 419.12 TNT INC-MISC A/R 0. 00 0.00 O. OD 0 419. 13 TNT INC-0'HER 0 .00 O .uB 6. OG 419. 15 TNT INC UQB -KG D'._AD 1 .919.25 2.144 t.4 .29 0 419. 16 J- INC C..AD NC;PC, 323.694.5" 262,701 . '8 60. 993.37 0 419.2 INT 1NC-CASH RESTRICTED 654 ,581. 09 113.726.51 540.774.58 0 419.5 INT I?JC-SRF n2910055-05 0 ,00 0 .00 u. 00 0 4'9.8 TNT INC-1996 REFUNDING 0 .10 55,551 .47 (55.551.47) 0 419.9 2006 COP INT INCOME 130. 078 .54 0. 00 T20, 078 .54 Interest expense 0 426.3 ARBITRAGE PENALTY 0 .00 0 00 0.00 0 427 . 15 1.NT EXP TEMP LOAN 'URCH DL 'A �_00 D. 00 0. c0 0 427.5 TN- EXP-SRF 2910D05-05 LO.AN (236,421.41) (24 .297 .48) 4,876, 07 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Water Statements of Revenues, Expenses and Changes in Fund Equity Balances as of 10/07 11/09/07 10:58 AM DO Acct # 2007 2006 Variance -- --------------- -...-- -------- - ---- ------------- --- ------------- "- 0 427 . 7 INT EXP 2006 COP (967.441. 15) 0 .00 (967 ,441 , 15) 0 427 . 79 INT EXP-MSG 5 (WIN) 0, 00 C .00 H. 00 0 427.8 INT EXP-1996 REFUNDING 0.00 (378.135. G9) 378,135. 09 8 477 .81 NT ERP-MSG 6 ^. 00 0 , 00 O. Cu 0 427 ,82 TNT EXP-DLAD -,MIL LOAN G.00 0 , 00 0 .00 0 427 , 83 INT EXP-MSG 8 (bJTR) (153.08) (9E4.20) 811 . 12 0 427.84 INT EXP-DLAD 3MI_ LOAN 0. ;0 0. 00 0, 00 0 427 .85 INT EXP-BRIDGE ST TANK MSG i (56,721"68) (54.3'3. 03) (2 .408.65) 0 427 .86 INT EXP-GLNS4LR= DR WTR MSG i (57 ,944 . 05) (61 .981. 00) 4.836.95 0 427 .87 INT EXP-2004 Ed'UiP LOAN h1SG (2, 004.74) (2,324.78) 320.04 C 427 .91 TNT EXP-MSG 11 2005 COP 1CAN (3.333.48) (3 .682.41) 348 ,93 O 427.94 INT EXP-3WR PROF 55 LOAN (91 .728.95) (96,701 , 93) 4.972, 08 0 427 ,99 VEHICLE INT EXP-@FFSET 0.00 0, 00 0. 00 0 428.7 1996 COP LOSS ON REACQ OF DE (34,241 ,20) 0 . 00 (34,241 .20) 0 428.8 AMORT OF DEB- ISSUE & DISC I 0.00 (38.270 .97) 38.270 .97 0 428 .9 2006 COP AMCRT OF DEBT DISC 13. 148.04 O. GO 13. 148-04 0 431 . WATER `NTEREST EXPENSE 0-00 0. 00 0,00 0 431 , 1 WTR CONSJMER DEPOSIT IfNT EXP (76. 05) (93.37) 17 .32 CFO Admin Exp Reimbursement 0 421 ,95 '.'-ON :MR EXP REIrME_URSEMENT O.Oi; G. CO 0, 00 0 421 .96 W-GC "R EXP RE.IM°JRSEMENT 0-CO 0, 00 0. 00 Gain/loss on sale of assets 0 421 . 1 GAIN ON DISPO�IT ON C= PROPE _ .504.81 4:;^- ,757. 25 (435.252.44) 0 421 .2 '-SASS ON DISPOSITION ON PRC•F� 0 ,00 0. 30 G. 00 -- ------ --- ---- ----- -- --------- - - -------- - ---- Net non-operating reven (219.383.91) 17,899.69 (237,283.60) -- --- - - -- ------- -------- - ------- ------ ----" ---- - Net income / (loss) (126.127.74) 273,170.24 (399,297.98) Capital contributions 0 421 .5 CONTRIB CAPITAL-MONETARY 31 . 16 .96 44,260 .84 (13.098.88) 0 421.7 CONTRIB CAPITAL-DONATED PROP 2.778. 128-07 511 ,786 ,83 2.266.341 .24 0 421 .75 CON RIB CAPITAL-ELEC DEPT -- ,497 ,3i) (2.'82.57) 1,. .285 .35 421 .7E IONTRIB CAPITAL-PUB'_IC BENEF 27' 366. 15 1 .271 .366, 15 0 421 ,81 Cent 'ao - DLA.D Add " Asset 90, 122.44 93. 22.44 0 456. 5 MISC OP REV-CCNN FEES 124.027 .32 28.933 .97 95.09-1.35 - - - -- ----- --- ---- - - - ---- ----- - - --------I change in net asset 4.167.180.89 855,369.21 3,311,811.68 0 216, WATER RETAINED EARNINGS 34,383.172.11 33.392,501.24 990.57D .87 0 213, WATER NON OPERATING 9.751 .669.59 5.643,466. 79 4, 108,202.80 0 998 , SUSPENSE DSBIT 0 .01 0 .00 0. 09 0 999, SUSPENSE CREDIT C. 00 0. 00 O. u0 - ---- --------- -- --- -- - ------- - ---------------- Net assets, end of year 48,302,022.59 39,891,437.24 8,410,585.35 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Mello Roos - Gray' s Crossing Balance Sheet October 31, 2007 and 2006 ASSETS 2007 2006 - - - - - - - - - - - . . . . . . . . . . . . . . . . . . . . . . . Current assets: Unrestricted assets: Total unrestricted assets 0.00 0.00 ------- ----- ------ - ---- ----- -- -- - - - - Accounts Receivable 2,087 ,375.47 1 ,530 .00 -------------- -- - - --------—----- --- Total current assets: 2,087,375.47 1,530.00 - - ------- - -- ------ - —-- - ------------ Non-current assets: Restricted assets: Mello Roos Inves`ments Reserve 3,221 .81E 43 3,188.435,09 Project account 7 ,539. 51 3, 107 ,687 .38 Capital ;nterest 0. 00 19 . 105 .03 Special Tax Fund 434.63 1 .5.2.29 Interest Account 121.739 ,03 400, 94 Admin expense 54,365 .54 32.862.92 Sur2lus Fund __3 .277 .48 163,390.23 issuance costs "v. 00 � . 00 ------------------ ----- - - ---- ---- Total restricted restricted assets 3,519,164.62 6,513,403.88 Otner assets 456 .637-47 484.534 .86 --------- - -- ------ ----------- ----- - - Total non-current assets: 3,975,802.09 6,997,938.74 TOTAL ASSETS $ 6.063.177.56 $ 6,999,468. 74 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Mello Roos - Gray's Crossing Balance Sheet October 31, 2007 and 2006 LIABILITIES & NET ASSETS 2007 2006 - - - - - - - - - - - - Current liabilities: - - - - - - Accrued interest 303.667 . C3 s04.040. 00 Total current liabilities: 308,667.08 309,040.00 -- ------ ------- --- - - ---- - ----------- Non-current liabilities: Long-term debt Mello Roos - Gray's Crossing i.5.360 . 00G. D0 15.375.G00 . 00 e? o Roos - Gray's Series 2005 19. 105.�00. 00 19. 755. 000 0 Mello Roos - Unamortized dedt discount (526.540.53) r558,140.30) ------------------ ------------------ Total long-term debt 33,938,459.47 33,971,859.70 ------- ------ ----- ----- ----- ------- - Deferred reverue 1 , 034.307 , 38 0, 00 ---- ------- - ----- - ---- - ----- ------ - - Total non-current liabilities: 34,972, 766.85 33,971,859,70 ------------------ -------------- - Total liabilities 35,281,433.93 34,280,899,70 ---- --- ---- - ------ ---- - ----------- -- Net assets {- - - --- --.256-37) ----- -------- TOTAL LIABILITIES & NET ASSETS $ 6,063, 177.56 $ 6,999,468. 74 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Mello Roos - Gray' s Crossing Statements of Revenues. Expenses and Changes in Fund Equity Periods ended October 31 , 2007 and 2006 2007 2006 Operating revenues: Misc operating revenue 0 .00 =75.00 -------- ---------- ------------------ Total operating revenues 0.00 175.00 ---- -------------- --------------—-- Operating expenses: 0 00 2 .00 0 .10 0 .00 - ------------ ----- - --- ------ ----—-- Total operating expenses 0.00 0.00 ------- ------- - - -- ---- - ---------- -- Net operating income/(loss) 0.00 175.00 Non-operating revenues/(expenses) Tax Revenues 1.965,627,52 406 ,596. 50 income from investments 147.959. i9 510,086.97 Interest expense (41 .268.80) (38.150 .66) ------------------ ------ -------- ---- Net non-operating revenues/(expenses) 2,073,317.91 878,532.81 --------------- --- -- -"---- ----- ----- Net income / (loss) $ 2,073,317.91 $ 878.707.81 Capital cort. i utions (1 .�44.427. 38) --------- "-- ------ -- " -- --------- ---- Net change in net assets 528.490.83 (13,317,682.19) Net assets , beginning of vear (29,746.747 .20) (13,963.748.77) ------------------ -"---------------- Net assets, end of year $ (29,218,256.37) $ (27,281,430.96) TRUCKEE DONNER PUBLIC UTILITY DISTRICT Mello Roos - Old Greenwood Balance Sheet October 31, 2007 and 2006 ASSETS 2007 2006 Current assets: Unrestricted assets: Total unrestricted assets 0.00 0.00 Accounts receivable, net 804,930, 16 5,925, 91 -----—------- ---- ----- --------- - Total current current assets: 804,930.16 5.925.01 ------------------ ------- ----------- Non-current assets: Restricted assets: Me:?o Roos Investments Reserve 1.242,123.:8 1 ,242,214.41 Pr ncipal Account J-00 0.75 Acauisitior & Construction _ 25,46 1.289-69 CaoizGi interest Sub Acct rJ . 00 0 00 Prepayment Account 462. 20 449 .02 Admin expense "nterestpacct 66 .225 19,852.88 55,^63 .3232 F' Special Tax `und 4.403. 75 3.7L0 .50 Sur^las =und 62.404.40 60,711 . 57 --------------- --- ------ ----- ---- -- Total restricted assets 1,393,607.48 1,328,310.43 ---- - ------------- ------ --------- -- - Other assets 218.687. 01 232.908.10 - --- ------------- - --- ----- ----- —--- Total non-current assets: 1,612,294,49 1,561,218.53 TOTAL ASSETS $ 2,417,224.65 $ 1.567.143.54 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Mello Roos - Old Greenwood Balance Sheet October 31, 2007 and 2006 LIABILITIES & NET ASSETS 2007 2006 - - - - - - - - - - - - - - - - - - - - . . . - - - - - . . . - - - - Current liabilities: Accrued interest 119,891 ,25 120.936. 00 ----- ---------- --- ------------------ Total current liabilities: 119,891.25 120,936.00 ----------------- - ------------ ------ Non-current liabilities: Long-term debt Mello Moos - Gld Greenwoot 12.295, 000, 05 12.335.,'H . 00 Mello Roos - Unamortized debt u scount (130 ,679.82` (139.871 . 13) -- -------------- - --- - - ------- ------ Total long-term debt 12,164,320.18 12,195,128.87 Deferred revenue 401 .281.95 0 . 00 ------------------ ----- -------- ----- Total non-current liabilities: 12,565,602.13 12,195,128.87 ----- —----------- ----- ----- ----- --- Total liabilities 12,685,493.38 12,316,064.87 ----- - - ------- - --- -- ---- ---- —--- --- Ret cs< is (10,268.268.73) 40,921 .33; - ----- ------- - - --- TOTAL LIABILITIES & NET ASSETS $ 2,417,224.65 $ 1.567.143.54 TRUCKEE DONNER PUBLIC UTILITY DISTRICT Mello Roos - Old Greenwood Statements of Revenues. Expenses and Changes in Fund Equity Periods ended October 31. 2007 and 2006 2007 2006 Operating revenues: - - - - N•sc operating revenue 0 .00 765. 00 - ---------------- --------------- Total operating revenues 0.00 765.00 ---- ------ --—---- - ----- —--- --- ---- Operating expenses: 0. 00 3 00 0 . 00 0 00 ------— ------ ---- ------------- ----- Total operating expenses 0.00 0.00 --- --------------- - ----- - ----- ------ Net operating income/(loss) 0.00 765.00 -- ---------- - ----- ---- ------—------ Non-operating revenues/(expenses) Tax revenues 772.767 .77 464.732.33 Income from investments 54.418 .88 23,800 .38 Interest expense (615.557.97) (620 ,024.97) -- -- -------—--- -- ---—---- ------ - -- Net non-operating revenues/(expenses) 211.628.68 (131,492.26) --------- - - --- -- -- - - ---- -------- - --- Net income / (loss) $ 211.628.68 $ (130,727.26) Capital co,tribut;ons200. 00) ------------------ ------------------ Net change in net assets 211,628.68 (131,927.26) Net assets . beginning of year (i0.479.897.4 ) (10.616.994. 07) --- ------ ------- -- - ------------ - ---- Net assets, end of year $ (10,268,268.73) $ (10,748,921.33) z