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Home My WebLink About15-1 Attch A 06.2020 Financial Reports Package 20200826Page 1 of 34 Page Range 1 2 to 10 11 to 15 16to20 21 to 25 26 to 30 31 to 34 Financial Reports Index June 2020 Item Index (this page) Budget Report Summary Income Statement and Statement of Financial Position Current Year (CY) Budget and Prior Year (PY) Statement of Financial Position - Electric - Detail Statement of Financial Position - Water - Detail Income Statement (P&L) - Electric - CY to PY Summary and Detail Income Statement (P&L) - Water - CY to PY Summary and Detail 8/26/2020 12:46 PM I:\SpreadsheetServer\FR Report Pack 2020 06 INDEX Page 1 of 34 Page 2of34 TRUCKEE DONNER PUBLIC UTILITY DISTRICT: 2020 OPERATING BUDGET REPORT - Through 6/30/2020 50% 202006 ELECTRIC WATER TOTAL Budget Actual Budget Bal 0/ Budget Actual Budget Bal % Budget Actual Budget Bal % Operating Revenue Residential Sales $14,290,594 $8,100,498 $6,190,096 57% $11,742,531 $5,653,703 $6,088,828 48% $26,033,125 $13,754,201 $12,278,924 53% Commercial Sales 10,366,563 5,129,714 5,236,849 49% 1,613,548 669,397 944,151 41% 11,980,111 5,799,111 6,181,000 48% Interdepartmental Sales 1,295,816 528,086 767,730 41% - - - 0% 1,295,816 528,086 767,730 41% Misc Operating Revenue 168,889 59,824 109,065 35% 241,738 94,569 147,169 39% 410,627 154,394 256,233 38% JPA Pole Replacements 179,621 137,989 41,632 77% - - - 0% 179,621 137,989 41,632 77% Misc Rents Pole Contacts AT&T and Suddenlink 85,000 286,414 (201,414) 337% 75,518 36,698 38,820 49% 160,518 323,112 (162,594) 201% Standby Revenue 18,789 - 18,789 0% 123,280 - 123,280 0% 142,069 - 142,069 0% Interdepartmental Rent 506,843 253,422 253,421 50% - 0% 506,843 253,422 253,421 50% Total Operating Revenue $26,912,115 $14,495,947 $12,416,168 54% $13,796,615 $6,454,368 $7,342,247 47% $40,708,730 $20,950,315 $19,758,415 51% Operating Expenses Board of Directors $275,812 $74,985 $200,827 27% $275,812 $74,596 $201,216 27% $551,624 $149,581 $402,043 27% General Manager 787,784 383,277 404,507 49% 677,706 343,543 334,163 51% 1,465,490 726,820 738,670 50% Administrative Services 1,433,057 722,045 711,012 50% 1,444,943 673,153 771,790 47% 2,878,000 1,395,198 1,482,802 48% Conservation 946,279 270,035 676,244 29% 100,659 20,774 79,885 21% 1,046,938 290,808 756,130 28% Electric/WaterOperations 5,784,304 3,128,417 2,655,887 54% 5,750,469 2,630,318 3,120,151 46% 11,534,773 5,758,736 5,776,037 50% IT/GIS 1,486,077 659,828 826,249 44% 749,045 358,830 390,215 48% 2,235,122 1,018,658 1,216,464 46% Building Maintenance (managed by Water Ops) 426,554 194,089 232,465 46% - - - 0% 426,554 194,089 232,465 46% Purchased Power 12,787,524 5,724,370 7,063,154 45% - - - 0% 12,787,524 5,724,370 7,063,154 45% Interdepartmental Rent 0% 506,843 253,422 253,421 50% 506,843 253,422 253,421 50% $9,505,477 $4,354,636 $5,150,841 46% $33,432,868 $15,511,682 $17,921,186 46% Total Operating Expenses $23,927,391 $11,157,046 $12,770,345 47% Total Operating Budget (Revenue -Expenses) $2,984,724 $3,338,901 ($354,177) 112% $4,291,138 $2,099,732 $2,191,406 49% $7,275,862 $5,438,633 $1,837,229 75% Transfers In Interest Income $381,090 $200,088 $181,002 53% $100,000 $69,292 $30,708 69% $481,090 $269,380 $211,710 56% Transfer from DLAD for SRF debt pmt - - - 0% 800,852 400,426 400,426 50% 800,852 400,426 400,426 50% Transfer in from DLAD Surcharge for 2006 COP debt pmt - - - 0% 97,973 48,987 48,987 50% 97,973 48,987 48,987 50% Transfer in from employee and overhead for sidefund debt 34,256 17,128 17,128 50% 22,838 11,419 11,419 50% 57,094 28,547 28,547 50% Transfer in from Vehicle Reserve 445,000 - 445,000 0% 160,000 - 160,000 0% 605,000 - 605,000 0% Transfer in from Capital or Operating Reserve 1,388,324 358,358 1,029,966 26% - - - 0% 1,388,324 358,358 1,029,966 26% Xfr in from FF Reserve 970,273 106,264 864,009 11% 357,617 178,809 178,809 50% 1,327,890 285,073 1,042,818 21% Xfr in from AB32 Reserve Fund to cover Horse Butte 1,400,000 811,235 588,765 58% 0% 1,400,000 811,235 588,765 58% $1,539,280 $708,932 $830,348 46% $6,158,223 $2,202,005 $3,956,218 36% Plus Total Transfers In $4,618,943 $1,493,073 $3,125,870 32% Transfers Out Debt Service Payments $621,056 $310,528 $310,528 50% $3,242,842 $1,621,421 $1,621,421 50% $3,863,898 $1,931,949 $1,931,949 50% Transfer to Vehicle Reserve 208,307 208,307 100% 174,709 174,709 100% 383,016 383,016 100% $3,417,551 $1,796,130 $1,621,421 53% $4,246,914 $2,314,965 $1,931,949 55% Less Total Transfers Out $829,363 $518,835 $310,528 63% Capital Projects' Operations $3,344,228 $1,156,949 $2,187,279 35% $2,109,484 $1,039,545 $1,069,939 49% $5,453,712 2,196,494 3,257,218 40% Building Maintenance(fac maint) (Capital Reserve) 1,000,000 179,033 820,967 18% 0 0 - 0% 1,000,000 179,033 820,967 18% IT Capital Projects 626,479 352,433 274,046 56% 143,383 86,365 57,018 60% 769,862 438,798 331,064 57% Capital Reserve 388,324 179,325 208,999 46% 0 0 - 0% 388,324 179,325 208,999 46% Vehicle Reserve Fund 445,000 0 445,000 0% 160,000 0 160,000 0% 605,000 - 605,000 0% Facility Fee Projects 970,273 106,264 864,009 11% 0 0 - 0% 970,273 106,264 864,009 11% Less Capital Projects $6,774,304 $1,974,004 $4,800,300 29% $2,412,867 $1,125,910 $1,286,957 47% $9,187,171 $3,099,914 $6,087,257 34% Net Budget Activity $0 $2,339,135 ($2,339,135) $0 ($113,376) $113,376 $0 $2,225,759 ($2,225,759) 1. Capital Projects - The Actual column represents YTD spending on capital projects per the monthly Work Order Budget Report saved on the network at Accounting/Work Orders/Work Orders Tricia/WO Monthend/YYYY 8/20/2020 8:48 AM ]ABudget Reports\2020\2020-06 Operating Report Page 2 of 34 Cost Center Summary Page 3 of 34 Through 6/30/2020 50% of the Year Completed $'s & %'s in red indicate spending over budget 12 Month 12 Month Current Month YTD 12 Month Budget $'s % of Total YTD % YTD $ Electric Actual Actual Budget Left(Short) Budget Spent Under(Over) Under(Over) CC1 Board of Directors 10,234 74,985 275,812 200,827 27.19% 22.81% 62,921 CC2 General Manager 73,926 383,277 787,784 404,507 48.65% 1.35% 10,615 CC3 Administrative Services 92,024 722,045 1,433,057 711,012 50.38% -0.38% (5,517) CC4 Conservation 64,801 270,035 946,281 676,246 28.54% 21.46% 203,106 CC6 Electric Operations 488,776 3,128,417 5,784,304 2,655,887 54.08% -4.08% (236,265) CC91T/GIS 88,281 659,828 1,486,077 826,249 44.40% 5.60% 83,211 Building Maintenance 27,923 194,089 426,555 232,466 45.50% 4.50% 19,189 0.555 Purchased Power 767,758 5,724,370 12,787,524 7,063,154 44.77% 5.23% 669,392 1,613,722 11,157,046 23,927,394 12,770,348 46.63% 3.37% 806,651 Water CC1 Board of Directors 10,103 74,596 275,812 201,216 27.05% 22.95% 63,310 CC2 General Manager 51,820 343,543 677,707 334,164 50.69% -0.69% (4,689) CC3 Administrative Services 85,315 673,153 1,444,943 771,790 46.59% 3.41% 49,318 CC4 Conservation 7,782 20,774 100,659 79,885 20.64% 29.36% 29,556 CC7 Water Operations 437,745 2,630,318 5,750,470 3,120,152 45.74% 4.26% 244,917 CC91T/GIS 63,806 358,830 749,046 390,216 47.90% 2.10% 15,693 Interdepartmental Rent 21,119 253,422 506,843 253,421 50.00% 0.00% (1) 677,690 4,354,636 9,505,480 5,150,844 45.81% 4.19% 398,104 Total CC1 Board of Directors 20,337 149,581 551,624 402,043 27.12% 22.88% 126,231 CC2 General Manager 125,746 726,820 1,465,491 738,671 49.60% 0.40% 5,926 CC3 Administrative Services 177,339 1,395,198 2,878,000 1,482,802 48.48% 1.52% 43,802 CC4 Conservation 72,584 290,808 1,046,940 756,132 27.78% 22.22% 232,662 CC6 Electric Operations 488,776 3,128,417 5,784,304 2,655,887 54.08% -4.08% (236,265) CC7 Water Operations 437,745 2,630,318 5,750,470 3,120,152 45.74% 4.26% 244,917 CC91T/GIS 152,087 1,018,658 2,235,123 1,216,465 45.58% 4.42% 98,904 Building Maintenance 27,923 194,089 426,555 232,466 45.50% 4.50% 19,189 Purchased Power 767,758 5,724,370 12,787,524 7,063,154 44.77% 5.23% 669,392 Interdepartmental Rent 21,119 253,422 506,843 253,421 50.00% 0.00% (1) 2,291,411 15,511,682 33,432,874 17,921,192 46.40% 3.60% 1,204,755 * Indicates a budget variance of 5% and $10,000 under budget. ** Indicates a budget variance of 5% and $10,000 over budget. Page 3 of 34 CC #1 - Board of Directors Through 6/30/2020 50% of the Year Completed $'s & %'s in red indicate spending over budget Electric 1.923 Outside Services Employed 1.930.2 Misc General Expense Water 1.923 Outside Services Employed 1.930.2 Misc General Expense Page 4 of 34 12 Month 12 Month Current Month YTD 12 Month Budget $'s % of Total YTD % YTD $ Actual Actual Budget Left(Short) Budget Spent Under(Over) Under(Over) 975 10,160 25,750 15,590 39.45% 10.55% 2,715 9,259 64,825 250,062 185,237 25.92% 24.08% 60,206 10,234 74,985 275,812 200,827 27.19% 22.81 % 62,921 975 10,160 25,750 15,590 39.45% 10.55% 2,715 9,128 64,437 250,062 185,625 25.77% 24.23% 60,594 10,103 74,596 275,812 201,216 27.05% 22.95% 63,310 Total 1.923 Outside Services Employed 1,950 20,319 51,500 31,181 39.45% 10.55% 5,431 1.930.2 Misc General Expense 18,387 129,262 500,124 370,862 25.85% 24.15% 120,800 20,337 149,581 551,624 402,043 27.12% 22.88% 126,231 * Indicates a budget variance of 5% and $10,000 under budget. ** Indicates a budget variance of 5% and $10,000 over budget. Page 4 of 34 CC #2 - General Manager Through 6/30/2020 50% of the Year Completed $'s & %'s in red indicate spending over budget Page 5 of 34 12 Month 12 Month Current Month YTD 12 Month Budget $'s % of Total YTD % YTD $ Electric Actual Actual Budget Left(Short) Budget Spent Under(Over) Under(Over) 2.920 Admin & Ops General Exp 23,472 156,804 276,429 119,625 56.72% -6.72% (18,589) 2.909 Public Information 8,283 53,151 102,362 49,211 51.92% -1.92% (1,970) 2.921.1 Legislature & Regulations 6,443 38,051 92,899 54,848 40.96% 9.04% 8,398 2.921 Office Supplies & Expenses 1,615 27,406 50,505 23,099 54.26% -4.26% (2,154) 2.923 Outside Service Employed 4,825 43,739 128,450 84,711 34.05% 15.95% 20,486 2.925 Injuries & Damages 237 1,968 1,564 (404) 125.81 % -75.81 % (1,186) 2.930.1 General Advertising 3,395 11,268 69,074 57,806 16.31 % 33.69% 23,269 2.930.2 Misc General Expense 25,657 50,890 66,501 15,611 76.52% -26.52% (17,639) 73,926 383,277 787,784 404,507 48.65% 1.35% 10,615 Water 2.920 Admin & Ops General Exp 23,472 156,804 276,429 119,625 56.72% -6.72% (18,589) 2.909 Public Information 8,283 53,151 102,362 49,211 51.92% -1.92% (1,970) 2.921.1 Legislature & Regulations 2,897 17,334 44,722 27,388 38.76% 11.24% 5,027 2.921 Office Supplies & Expenses 1,615 29,072 50,505 21,433 57.56% -7.56% (3,819) 2.923 Outside Service Employed 4,825 44,980 115,050 70,070 39.10% 10.90% 12,545 2.925 Injuries & Damages 237 2,242 1,564 (678) 143.32% -93.32% (1,460) 2.930.1 General Advertising 1,590 5,827 42,774 36,947 13.62% 36.38% 15,560 2.930.2 Misc General Expense 8,901 34,134 44,301 10,167 77.05% -27.05% (11,984) 51,820 343,543 677,707 334,164 50.69% -0.69% (4,689) 2.920 Admin & Ops General Exp 46,944 313,607 552,858 239,251 56.72% -6.72% (37,178) ** 2.909 Public Information 16,567 106,302 204,724 98,422 51.92% -1.92% (3,940) 2.921.1 Legislature & Regulations 9,340 55,385 137,621 82,236 40.24% 9.76% 13,426 2.921 Office Supplies & Expenses 3,229 56,478 101,010 44,532 55.91% -5.91% (5,973) 2.923 Outside Service Employed 9,650 88,719 243,500 154,781 36.43% 13.57% 33,031 2.925 Injuries & Damages 473 4,209 3,128 (1,081) 134.56% -84.56% (2,645) 2.930.1 General Advertising 4,985 17,095 111,848 94,753 15.28% 34.72% 38,829 2.930.2 Misc General Expense 34,558 85,024 110,802 25,778 76.74% -26.74% (29,623) ** 125,746 726,820 1,465,491 738,671 49.60% 0.40% 5,926 * Indicates a budget variance of 5% and $10,000 under budget. ** Indicates a budget variance of 5% and $10,000 over budget. Page 5 of 34 CC #3 - Administrative Services Through 6/30/2020 50% of the Year Completed $'s & %'s in red indicate spending over budget Electric 3.586 Meter Operation 3.587 Customer Installations 3.588 Miscellaneous Distribution Exp 3.593 Maintenance of Distribution Lines 3.901 Customer Accounts Supervision 3.902 Meter Reading Expenses 3.903 Customer Records & Collections 3.903.1 Cust Rec&Coll Meter Reader 3.904 Provision for Bad Debts 3.920 Admin and General Expenses 3.921 Office Supplies & Expenses 3.923 Outside Services Employed 3.924 Insurance Expenses 3.925 Injuries & Damages 3.963 Purchasing & Warehousing Water 3.586.0 Meter Operations 3.901 Customer Accounts Supervision 3.902 Meter Reading Expenses 3.903 Customer Records & Collections 3.904 Provision for Bad Debts 3.920 Admin and General Expenses 3.921 Office Supplies & Expenses 3.923 Outside Services Employed 3.924 Insurance Expense 3.925 Injuries & Damages Total 3.586 Meter Operations 3.587 Customer Installations 3.901 Customer Accounts Supervision 3.902 Meter Reading Expenses 3.903 Customer Records & Collections 3.903.1 Cust Rec&Coll Meter Reader 3.904 Provision for Bad Debts 3.920 Admin and General Expenses 3.921 Office Supplies & Expenses 3.923 Outside Services Employed 3.924 Insurance Expense 3.925 Injuries & Damages 3.963 Purchasing & Warehousing Page 6 of 34 12 Month 12 Month Current Month YTD 12 Month Budget $'s % of Total YTD % YTD $ Actual Actual Budget Left(Short) Budget Spent Under(Over) Under(Over) 2,226 6,805 0 (6,805) 100.00% -100.00% (6,805) 254 254 0 (254) 100.00% -100.00% (254) 0 0 0 0 100.00% 100.00% 0 0 79 0 (79) 100.00% -100.00% (79) 11,396 52,054 147,619 95,565 35.26% 14.74% 21,756 636 2,486 8,592 6,106 28.93% 21.07% 1,810 24,702 235,581 575,604 340,023 40.93% 9.07% 52,221 0 0 18,946 18,946 0.00% 50.00% 9,473 967 6,881 12,851 5,970 53.54% -3.54% (456) 31,907 254,969 470,287 215,319 54.22% -4.22% (19,825) 5,749 48,574 64,229 15,655 75.63% -25.63% (16,460) 5,179 57,667 13,843 (43,824) 416.58% -366.58% (50,745) 8,109 48,653 103,638 54,985 46.95% 3.05% 3,166 716 8,042 17,448 9,406 46.09% 3.91 % 682 0 (0) 0 0 100.00% 100.00% 0 92,024 722,045 1,433,057 711,012 50.38% -0.38% (5,517) 0 0 0 0 100.00% 100.00% 0 11,396 52,051 147,619 95,568 35.26% 14.74% 21,758 0 0 939 939 0.00% 50.00% 470 22,310 222,900 575,604 352,704 38.72% 11.28% 64,902 340 1,897 5,249 3,352 36.14% 13.86% 728 31,524 233,507 470,287 236,780 49.65% 0.35% 1,637 5,749 47,742 69,043 21,301 69.15% -19.15% (13,220) 5,179 57,667 26,398 (31,269) 218.45% -168.45% (44,468) 8,651 51,903 136,191 84,288 38.11 % 11.89% 16,193 167 5,487 13,613 8,126 40.31% 9.69% 1,320 85,315 673,153 1,444,943 771,790 46.59% 3.41% 49,318 2,226 6,805 0 (6,805) 100.00% -100.00% (6,805) 254 254 0 (254) 100.00% -100.00% (254) 22,792 104,105 295,238 191,133 35.26% 14.74% 43,514 636 2,486 9,531 7,045 26.08% 23.92% 2,280 47,012 458,481 1,151,208 692,727 39.83% 10.17% 117,123 0 0 18,946 18,946 0.00% 50.00% 9,473 1,307 8,778 18,100 9,322 48.50% 1.50% 272 63,431 488,475 940,574 452,099 51.93% -1.93% (18,188) 11,497 96,316 133,272 36,956 72.27% -22.27% (29,680) " 10,359 115,334 40,241 (75,093) 286.61% -236.61% (95,213) ** 16,759 100,556 239,829 139,273 41.93% 8.07% 19,359 883 13,529 31,061 17,532 43.56% 6.44% 2,002 0 (0) 0 0 100.00% 100.00% 0 177,339 1,395,198 2,878,000 1,482,802 48.48% 1.52% 43,802 " Indicates a budget variance of 5% and $10,000 under budget. ** Indicates a budget variance of 5% and $10,000 over budget. Page 6of34 CC #4 - Conservation Through 6/30/2020 50% of the Year Completed $'s & %'s in red indicate spending over budget Page 7 of 34 12 Month 12 Month Current Month YTD 12 Month Budget $'s % of Total YTD % YTD $ Electric Actual Actual Budget Left(Short) Budget Spent Under(Over) Under(Over) 4.908 Customer Assistance 20,410 110,427 204,541 94,114 53.99% -3.99% (8,156) 4.907 Electric Vehicle Charger Rebate 0 1,500 0 (1,500) 100.00% -100.00% (1,500) 4.908.4 Public Benefit - Research & Dev 0 8,650 97,648 88,998 8.86% 41.14% 40,174 4.908.5 Public Benefit - Income Qualified 33,063 86,282 54,100 (32,182) 159.49% -109.49% (59,232) 4.908.6 Public Benefit - Renewable Powe 0 (0) 300,000 300,000 0.00% 50.00% 150,000 4.908.7 Public Benefit - Rebates 9,045 50,574 222,589 172,015 22.72% 27.28% 60,720 4.920 Admin & Ops General 0 1,302 26,456 25,154 4.92% 45.08% 11,926 4.921 Office Supplies & Expenses 84 3,444 15,783 12,339 21.82% 28.18% 4,447 4.925 Injuries & Damages 0 310 0 (310) 100.00% -100.00% (310) 4.930.1 General Advertising 2,199 7,546 18,164 10,618 41.54% 8.46% 1,536 4.930.2 Misc General Expense 0 0 7,000 7,000 0.00% 50.00% 3,500 64,801 270,035 946,281 676,246 28.54% 21.46% 203,106 Water 4.908 Customer Assistance 0 0 100.00% 100.00% 0 4.908.4 Public Benefit - Research & Dev 0 0 0 0 100.00% 100.00% 0 3.586.0 Public Benefit - Low Income 0 0 0 0 100.00% 100.00% 0 Public Benefit - Renewable Powe 0 0 0 0 100.00% 100.00% 0 4.908 Public Benefit - Conservation 0 0 0 0 100.00% 100.00% 0 4.908.7 Public Benefit - Rebates 0 0 0 0 100.00% 100.00% 0 4.908.8 Water Conservation 6,711 17,468 74,253 56,785 23.52% 26.48% 19,659 4.920 Admin & Ops General 0 0 8,858 8,858 0.00% 50.00% 4,429 4.921 Office Supplies & Expenses 129 414 6,764 6,350 6.12% 43.88% 2,968 4.925 Injuries & Damages 0 133 0 (133) 100.00% -100.00% (133) 4.930.1 General Advertising 943 2,759 7,784 5,025 35.44% 14.56% 1,133 4.930.2 Misc General Expense 0 0 3,000 3,000 0.00% 50.00% 1,500 7,782 20,774 100,659 79,885 20.64% 29.36% 29,556 Total 4.908 Customer Assistance 20,410 110,427 204,541 94,114 53.99% -3.99% (8,156) # 4.907 Electric Vehicle Charger Rebate 0 1,500 0 (1,500) 100.00% (1) (1,500) 4.908.7 Public Benefit - Rebates 0 0 0 0 100.00% 1 0 4.908.4 Public Benefit - Research & Dev 0 8,650 97,648 88,998 8.86% 41.14% 40,174 # 4.908.5 Public Benefit - Income Qualified 33,063 86,282 54,100 (32,182) 159.49% -109.49% (59,232) # 4.908.6 Public Benefit - Renewable Powe 0 (0) 300,000 300,000 0.00% 50.00% 150,000 # 4.908.7 Public Benefit - Rebates 9,045 50,574 222,589 172,015 22.72% 27.28% 60,720 # 4.908.8 Water Conservation 6,711 17,468 74,253 56,785 23.52% 26.48% 19,659 # 4.920 Admin & Ops General 0 1,302 35,314 34,012 3.69% 46.31% 16,355 # 4.921 Office Supplies & Expenses 213 3,858 22,547 18,689 17.11 % 32.89% 7,415 # 4.925 Injuries & Damages 0 443 0 (443) 100.00% -100.00% (443) # 4.930.1 General Advertising 3,142 10,305 25,948 15,643 39.71% 10.29% 2,669 # 4.930.2 Misc General Expense 0 0 10,000 10,000 0.00% 50.00% 5,000 # 72,584 290,808 1,046,940 756,132 27.78% 22.22% 232,662 " Indicates a budget variance of 5% and $10,000 under budget. —Indicates a budget variance of 5% and $10,000 over budget. Page 7 of 34 CC #6 - Electric Operations Through 6/30/2020 50% of the Year Completed $'s & Ws in red indicate spending over budget Electric 6.580 Ops Supervision & Engineering 6.582 Substation Operations 6.583 Distribution Operations 6.585 Security & Street Lighting 6.586 Meter Operations 6.587 Customer Installation 6.588 Misc General Operations 6.592 Maintenance of Station Equipment 6.593 Maintenance of Distribution 6.596 Maintenance of Sec/Str Lighting 6.923 Outside Services Employed 6.925 Injuries & Damages 6.935.1 Injuries & Damages 6.928 Regulatory Commision Expenses Page 8 of 34 12 Month 12 Month Current Month YTD 12 Month Budget $'s % of Total YTD % YTD $ Actual Actual Budget Left(Short) Budget Spent Under(Over) Under(Over) 112,643 666,655 1,080,860 414,205 61.68% -11.68% (126,225) ** 5,347 132,619 216,845 84,226 61.16% -11.16% (24,196) 218,887 1,302,151 2,301,220 999,069 56.59% -6.59% (151,541) ** 0 641 1,443 802 44.39% 5.61 % 81 9,368 167,857 217,647 49,790 77.12% -27.12% (59,033) ** 18,606 48,726 228,759 180,033 21.30% 28.70% 65,653 49,392 256,922 558,427 301,505 46.01% 3.99% 22,292 5,604 14,647 3,352 (11,295) 436.95% -386.95% (12,971) ** 46,376 320,811 701,844 381,033 45.71% 4.29% 30,111 0 1,381 5,550 4,169 24.89% 25.11 % 1,394 13,229 124,862 150,000 25,138 83.24% -33.24% (49,862) 7,626 82,143 260,728 178,585 31.51% 18.49% 48,221 0 0 0 0 100.00% 100.00% 0 1,698 9,004 57,629 48,625 15.62% 34.38% 19,811 488,776 3,128,417 5,784,304 2,655,887 54.08% -4.08% (236,265) Indicates a budget variance of 5% and $10,000 under budget. * Indicates a budget variance of 5% and $10,000 over budget. Page 8of34 CC #7 - Water Operations Through 6/30/2020 50% of the Year Completed $'s & %'s in red indicate spending over budget Water 7.680 Ops Supervision & Engineering 7.680.5 Construction Engineering 7.681 Facilites Operations 7.682.1 Power Supply 7.684.2 Pumping Operations 7.684.3 Meters/Services Operations 7.688 Misc. General Expense 7.690 Maint Supervision & Engineering 7.691 Maint of Sources 7.694.2 Maint of Distribution 7.925 Injuries & Damages 7.935.1 Maintenance of District Office Combined Check Total Page 9 of 34 12 Month 12 Month Current Month YTD 12 Month Budget $'s % of Total YTD % YTD $ Actual Actual Budget Left(Short) Budget Spent Under(Over) Under(Over) 33,456 187,696 283,500 95,804 66.21 % -16.21 % (45,946) ** 6,282 42,062 68,026 25,964 61.83% -11.83% (8,049) ** 82,304 499,095 819,687 320,592 60.89% -10.89% (89,251) ** 118,381 546,629 1,319,957 773,328 41.41 % 8.59% 113,350 57,430 463,086 559,652 96,566 82.75% -32.75% (183,260) ** 1,933 3,377 486,178 482,801 0.69% 49.31 % 239,712 36,816 240,404 419,486 179,082 57.31 % -7.31 % (30,661) ** 24,535 129,718 200,511 70,793 64.69% -14.69% (29,463) ** 51,242 374,374 821,218 446,844 45.59% 4.41 % 36,235 19,670 88,225 689,858 601,633 12.79% 37.21 % 256,704 5,696 55,653 82,397 26,744 67.54% -17.54% 14 454 ** 437,745 2,630,318 5,750,470 3,120,152 45.74% 4.26% 244,917 27,923 194,089 426,555 232,466 45.50% 4.50% 19,189 465,668 2,824,407 * Indicates a budget variance of 5% and $10,000 under budget. ** Indicates a budget variance of 5% and $10,000 over budget. Page 9of34 CC #9 - IT/GIS Page 10 of 34 Through 6/30/2020 50% of the Year Completed $'s & %'s in red indicate spending over budget 12 Month 12 Month Current Month YTD 12 Month Budget $'s % of Total YTD % YTD $ Electric Actual Actual Budget Left(Short) Budget Spent Under(Over) Under(Over) 9.580 Engineering/SCADA Ops 4,609 81,617 175,258 93,641 46.57% 3.43% 6,012 9.588 GIS/Engineering Ops 12,501 112,743 246,108 133,365 45.81% 4.19% 10,311 9.902 Meter Reading 3,737 77,613 150,655 73,042 51.52% -1.52% (2,286) 9.903 Customer Records 15,645 62,772 164,241 101,469 38.22% 11.78% 19,348 9.920 Administrative & General IT Ops 47,312 302,539 677,281 374,742 44.67% 5.33% 36,101 9.921 Office Supplies & Expenses 2,657 10,689 16,543 5,854 64.61 % -14.61 % (2,417) 9.923 Outside Services Employed 0 0 40,000 40,000 0.00% 50.00% 20,000 9.925 Safety 1,821 11,856 15,991 4,135 74.14% -24.14% (3,860) 88,281 659,828 1,486,077 826,249 44.40% 5.60% 83,211 Water 9.680 Engineering/SCADA Ops 11,697 79,926 112,333 32,407 71.15% -21.15% (23,760) 9.688 GIS/Engineering Ops 8,872 39,399 89,245 49,846 44.15% 5.85% 5,223 9.902 Meter Reading 1,235 12,610 38,385 25,775 32.85% 17.15% 6,583 9.903 Customer Records 10,342 40,821 109,494 68,673 37.28% 12.72% 13,926 9.920 Administrative & General IT Ops 29,006 172,432 364,690 192,258 47.28% 2.72% 9,913 9.921 Office Supplies & Expenses 1,744 7,022 8,908 1,886 78.83% -28.83% (2,568) 9.923 Outside Services Employed 0 0 10,000 10,000 0.00% 50.00% 5,000 9.925 Safety 909 6,620 15,991 9,371 41.40% 8.60% 1,376 63,806 358,830 749,046 390,216 47.90% 2.10% 15,693 Total 9.580 Engineering/SCADA Ops 16,306 161,543 287,591 126,048 56.17% -6.17% (17,747) ** 9.588 GIS/Engineering Ops 21,373 152,142 335,353 183,211 45.37% 4.63% 15,535 9.902 Meter Reading 4,972 90,223 189,040 98,817 47.73% 2.27% 4,297 9.903 Customer Records 25,987 103,593 273,735 170,142 37.84% 12.16% 33,274 9.920 Administrative & General IT Ops 76,319 474,971 1,041,971 567,000 45.58% 4.42% 46,015 9.921 Office Supplies & Expenses 4,401 17,711 25,451 7,740 69.59% -19.59% (4,985) 9.923 Outside Services Employed 0 0 50,000 50,000 0.00% 50.00% 25,000 9.925 Safety 2,729 18,476 31,982 13,506 57.77% -7.77% (2,485) 152,087 1,018,658 2,235,123 1,216,465 45.58% 4.42% 98,904 * Indicates a budget variance of 5% and $10,000 under budget. ** Indicates a budget variance of 5% and $10,000 over budget. Page 10 of 34 Page 11 of 34 Truckee Donner Public Utility District Summary P&L - Electric & Water Combined June 2020 Favorable (Unfavorable) Favorable (Unfavorable) Month Variance to Budget Variance to Prior Yr Act. Year to Date Variance to Budget Variance to Prior Yr Act. Annual Actual Budget(A) Prior Yr Amount Pctg Amount Pctg Actual Budget(A) Prior Yr Amount Pctg Amount Pctg Budget(A) $ 3,469,789 $ 3,509,063 $ 3,478,502 (39,274) -1.1 % (8,713) -0.3% Revenues $ 21,614,749 $ 21,054,370 $ 21,095,414 560,379 2.7% 519,336 2.5% $ 42,108,730 2,069,572 2,169,428 1,959,942 (99,856) -4.6% 109,630 5.6/ Sales -Residential 13,752,627 13,016,564 13,298,040 736,063 5.7/ 454,587 3.4/ 26,033,126 886,572 998,343 951,590 (111,771) -11.2% (65,017) -6.8% Sales -Commercial 5,799,111 5,990,054 5,874,719 (190,943) -3.2% (75,608) -1.3% 11,980,111 0 11,840 0 (11,840) -100.0% 0 Standby fees - 71,036 - (71,036) -100.0% 0 - 142,069 41,182 22,051 0 19,131 86.8/ 41,182 Rent -Pole Contacts 424,403 132,310 170,503 292,093 220.8/ 253,899 148.9% 264,620 289,164 116,667 383,900 172,497 147.9% (94,736) -24.7% AB32Allowances 664,434 700,002 729,960 (35,568) -5.1% (65,526) -9.0% 1,400,000 42,237 42,237 45,194 0 0.0% (2,957) -6.5% Rent - InterDeptRent* 253,422 253,422 271,164 0 0.0% (17,742) -6.5% 506,843 111,302 107,985 99,706 3,317 3.1% 11,595 11.6% Sales-InterDept * 529,433 647,910 519,708 (118,477) -1&3% 9,725 1.9% 1,295,816 29,760 40,512 38,170 (10,753) -26.5% (8,411) -22.0% All other revenues 191,320 243,072 231,319 (51,752) -21.3% (39,999) -17.3% 486,145 $ 2,929,616 $ 3,236,590 $ 2,689,177 306,974 9.5% (240,439) -8.9% Operating Expenses $ 19,212,159 $ 20,179,262 $ 18,141,682 967,103 4.8% (1,070,477) -5.9% $ 40,426,031 767,758 933,381 716,450 165,623 17.7% (51,308) -7.2% Purchased Power 5,724,370 6,360,009 5,849,782 635,639 10.0/ 125,412 2.1% 12,787,524 20,337 45,969 20,136 25,632 55.8% (201) -1.0% Board of Directors 149,581 275,812 138,153 126,231 45.8% (11,428) -8.3% 551,624 125,746 122,124 110,209 (3,621) -3.0% (15,537) -14.1% General Management 726,820 732,746 620,161 5,927 0.8% (106,659) -17.2% 1,465,492 177,339 239,834 197,684 62,495 26.1% 20,345 10.3% Admin Services 1,395,198 1,439,004 1,412,865 43,806 3.0% 17,666 1.3% 2,878,009 72,584 87,245 99,640 14,661 16.8% 27,057 27.2% Conservation 290,808 523,469 410,722 232,661 44.4% 119,914 29.2% 1,046,939 493,962 482,025 354,939 (11,936) -2.5% (139,023) -39.2% Electric Ops 3,159,574 2,892,151 2,595,740 (267,423) -9.2% (563,834) -21.7% 5,784,301 507,905 514,751 462,850 6,847 1.3% (45,054) -9.7/ Water Ops 3,077,829 3,088,508 2,799,293 10,679 0.3/ (278,536) -10.0/ 6,177,016 152,087 186,261 125,138 34,174 18.3% (26,949) -21.5% IT/GIS 1,018,658 1,117,563 739,018 98,905 8.9% (279,640) -37.8% 2,235,126 611,900 625,000 602,131 13,100 2.1% (9,769) -1.6/ Depreciation Expense 3,669,321 3,750,000 3,575,949 80,679 2.2% (93,372) -2.6/ 7,500,000 267,700 98.2% (249,152) -31.6% Operating Income (Loss) 1,527,483 174.5% (551,141) -18.7% $ 1,682,699 $ 540,173 $ 272,473 $ 789,325 $ 2,402,590 $ 875,108 $ 2,953,731 Non -Operating Revenue $ (23,223) $ (11,826) $ 11,824 (11,397) 96.4% (35,047) -296.4% (Expenses) $ 260,581 $ (70,956) $ 164,235 331,537 -467.2% 96,345 58.7% $ (1,104,090) 38,812 40,091 66,030 (1,279) -3.2% (27,218) -41.2% Investment income 331,881 240,546 434,317 91,335 38.0% (102,436) -23.6% (481,090) (48,750) (49,167) (51,453) 418 -0.8% 2,703 -5.3/ Interest expense (293,663) (295,002) (309,813) 1,339 -0.5/ 16,150 -5.2/ (590,000) (2,754) (2,750) (2,754) (4) 0.1% 0 0.0% Amortization (16,522) (16,500) (16,522) (22) 0.1% 0 0.0% (33,000) (10,532) 0 0 (10,532) - (10,532) - Gain (loss) on disposition of assets 238,885 - 56,253 238,885 - 182,632 324.7 % - Income (Loss) Before $ 516,950 $ 260,647 $ 801,149 256,303 98.3% (284,199) -35.5% Contributions $ 2,663,171 $ 804,152 $ 3,117,966 1,859,019 231.2% (454,796) -14.6% $ 578,609 Capital & other $ 3,589 $ 0 $ 7,800 3,589 - (4,211) -54.0% Contributions $ 88,213 $ 0 $ 641,518 88,213 - (553,305) -86.2% $ 0 3,589 0 4,887 3,589 (1,298) -26.6% CC Monetary 5,243 - 87,474 5,243 (82,231) -94.0% - 0 0 0 0 0 CC Facility Fees - - 0 0 0 0 0 0 0 CC Donated Property 63,504 325,732 63,504 (262,228) -80.5% 0 0 0 0 0 CC Interdepartmental - - 0 0 0 0 0 0 0 Pension SideFund - - 0 0 0 0 2,912 0 (2,912) -100.0% Connection Fees 19,466 228,312 19,466 (208,846) -91.5% $ 520,539 $ 260,647 $ 808,949 259,892 99.7% (288,410) -35.7% Change in Net Position $ 2,751,384 $ 804,152 $ 3,759,484 1,947,232 242.1 % (1,008,100) -26.8% $ 578,609 (681) Budget(A) Budget amounts in BLUE are Estimates, as the approved Budget did not include these line items in scope. Estimates made to make the report more complete, not changing Budget. * between Divisions E&W items; these two items are eliminated in formal financial statements (revenue and expense), net zero impact on Operating Income. I:\SpreadsheetServer\FR Report Pack 202006 Summary EaW 8/26/2020 12:26 PM Page 11 of 34 Page 12 of 34 Truckee Donner Public Utility District Summary P&L - Electric June 2020 Favorable (Unfavorable) Favorable (Unfavorable) Month Variance to Budget Variance to Prior Yr Act. Year to Date Variance to Budget Variance to Prior Yr Act. Annual Actual Budget(A) Prior Yr Amount Pctg Amount Pctg Actual Budget(A) Prior Yr Amount Pctg Amount Pctg Budget(A) $ 2,312,455 $ 2,359,343 $ 2,408,880 (46,888) -2.0% (96,426) -4.0% Revenues $ 15,160,381 $ 14,156,062 $ 14,923,729 1,004,319 7.1 % 236,653 1.6% $ 28,312,114 1,086,614 1,190,883 1,042,767 (104,269) -8.8% 43,847 4.2% Sales -Residential 8,100,498 7,145,298 7,895,229 955,200 13.4% 205,268 2.6% 14,290,594 736,182 863,880 826,111 (127,698) -14.8% (89,929) -10.9% Sales -Commercial 5,129,714 5,183,280 5,258,590 (53,566) -1.0% (128,876) -2.5% 10,366,563 0 1,566 0 (1,566) -100.0% 0 Standby fees - 9,396 - (9,396) -100.0% 0 - 18,789 41,182 22,051 0 19,131 86.8% 41,182 Rent -Pole Contacts 424,403 132,310 170,503 292,093 220.8% 253,899 148.9% 264,620 289,164 116,667 383,900 172,497 147.9% (94,736) -24.7% AB32Allowances 664,434 700,002 729,960 (35,568) -5.1% (65,526) -9.0% 1,400,000 42,237 42,237 45,194 0 0.0% (2,957) -6.5% Rent - InterDeptRent* 253,422 253,422 271,164 0 0.0% (17,742) -6.5% 506,843 111,077 107,985 99,515 3,092 2.9% 11,562 11.6% Sales-InterDept* 528,086 647,910 518,562 (119,824) -18.5% 9,524 1.8% 1,295,816 5,997 14,074 11,393 (8,077) -57.4% (5,395) -47.4% All other revenues 59,824 84,444 79,720 (24,620) -29.2% (19,895) -25.0% 168,889 $ 1,864,550 $ 2,116,703 $ 1,654,372 252,152 11.9% (210,178) -12.7% Operating Expenses $ 12,659,958 $ 13,459,942 $ 11,914,082 799,984 5.9% (745,876) -6.3% $ 26,987,391 767,758 933,381 716,450 165,623 17.7% (51,308) -7.2% Purchased Power 5,724,370 6,360,009 5,849,782 635,639 10.0% 125,412 2.1% 12,787,524 10,234 22,984 10,068 12,751 55.5% (166) -1.6% Board of Directors 74,985 137,906 69,206 62,921 45.6% (5,779) -8.4% 275,812 73,926 65,649 56,242 (8,277) -12.6% (17,684) -31.4% General Management 383,277 393,892 331,942 10,615 2.7% (51,334) -15.5% 787,784 92,024 119,422 94,906 27,397 22.9% 2,881 3.0% Admin Services 722,045 716,530 708,862 (5,515) -0.8% (13,183) -1.9% 1,433,061 64,801 78,857 84,384 14,055 17.8% 19,582 23.2% Conservation 270,035 473,140 361,762 203,105 42.9% 91,727 25.4% 946,280 493,962 482,025 354,939 (11,936) -2.5% (139,023) -39.2% Electric Ops 3,159,574 2,892,151 2,595,740 (267,423) -9.2% (563,834) -21.7% 5,784,301 27,923 35,546 37,517 7,623 21.4% 9,594 25.6% Water Ops 194,089 213,275 213,097 19,186 9.0% 19,009 8.9% 426,550 88,281 123,840 66,551 35,559 28.7% (21,729) -32.7% IT/GIS 659,828 743,040 409,231 83,212 11.2% (250,597) -61.2% 1,486,079 245,643 255,000 233,316 9,357 3.7% (12,327) -5.3% Depreciation Expense 1,471,756 1,530,000 1,374,460 58,244 3.8% (97,296) -7.1% 3,060,000 $ 447,904 $ 242,640 $ 754,508 205,264 84.6% (306,604) -40.6% Operating Income (Loss) $ 2,500,424 $ 696,120 $ 3,009,647 1,804,304 259.2% (509,223) -16.9% $ 1,324,723 Non -Operating Revenue $ 15,770 $ 29,508 $ 39,828 (13,738) -46.6% (24,058) -60.4% (Expenses) $ 175,150 $ 177,048 $ 239,500 (1,898) -1.1% (64,350) -26.9% $ (408,090) 28,713 31,758 42,241 (3,045) -9.6% (13,528) -32.0% Investment income 200,088 190,548 246,432 9,540 5.0% (46,345) -18.8% (381,090) (140) 0 (142) (140) - 2 -1.5% Interest expense (838) - (851) (838) - 13 -1.5% (2,272) (2,250) (2,272) (22) 1.0% 0 0.0% Amortization (13,630) (13,500) (13,630) (130) 1.0% 0 0.0% (27,000) (10,532) 0 0 (10,532) - (10,532) - Gain (loss) on disposition of assets (10,469) - 7,549 (10,469) - (18,018) -238.7% - Income (Loss) Before $ 463,674 $ 272,148 $ 794,336 191,526 70.4% (330,662) -41.6% Contributions $ 2,675,574 $ 873,168 $ 3,249,147 1,802,406 206.4% (573,573) -17.7% $ 916,633 Capital & other $ 33,744 $ 0 $ 37,700 33,744 (3,956) -10.5% Contributions $ 258,224 $ 0 $ 675,478 258,224 (417,254) -61.8% $ 0 3,589 0 4,887 3,589 (1,298) -26.6% CC Monetary 6,768 69,640 6,768 (62,872) -90.3% 0 0 0 0 0 CC Facility Fees - - 0 0 0 0 0 0 0 CC Donated Property 54,004 210,637 54,004 (156,633) -74.4% 0 0 0 0 0 CC Interdepartmental - - 0 0 - D 30,155 0 29,900 30,155 255 0.9% Pension SideFund 180,930 179,400 180,930 1,530 0.9% 0 0 2,912 0 - (2,912)-100.0% Connection Fees 16,522 - 215,802 16,522 - (199,279) -92.3% - $ 497,418 $ 272,148 $ 832,036 225,270 82.8% (334,618) -40.2% Change in Net Position $ 2,933,798 $ 873,168 $ 3,924,625 2,060,630 236.0% (990,827) -25.2% $ 916,633 (184) Budget(A) Budget amounts in BLUE are Estimates, as the approved Budget did not include these line items in scope. Estimates made to make the report more complete, not changing Budget. * between Divisions E&W items; these two items are eliminated in formal financial statements (revenue and expense), net zero impact on Operating Income. I:\SpreadsheetSeryer\FR Report Pack 202006 Summary E 8/26/2020 12:26 PM Page 12 of 34 Page 13 of 34 Month Variance Favorable (Unfavorable) to Budget Variance to Prior Yr Act. Actual Budget(A) Prior Yr Amount Pctg Amount Pctg $ 1,157,335 $ 1,149,720 $ 1,069,622 7,615 0.7% 87,713 8.2% 982,958 978,545 917,175 4,413 0.5% 65,783 7.2% 150,390 134,463 125,479 15,927 11.8% 24,912 19.9% 0 10,274 0 (10,274) -100.0% 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 224 0 191 224 - 33 17.5% 23,762 26,438 26,778 (2,676) -10.1% (3,015) -11.3% $ 1,065,066 $ 1,119,887 $ 1,034,804 54,821 4.9% (30,261) -2.9% 0 0 0 0 0' 10,103 22,984 10,068 12,881 56.0% (35) -0.4% 51,820 56,476 53,967 4,656 8.2% 2,147 4.0% 85,315 120,412 102,778 35,098 29.1% 17,463 17.0% 7,782 8,388 15,257 606 7.2% 7,474 49.0% 0 0 0 0 0' 479,982 479,206 425,333 (776) -0.2% (54,649) -12.8% 63,806 62,421 58,587 (1,386) -2.2% (5,220) -8.9% 366,257 370,000 368,816 3,743 1.0% 2,558 0.7% $ 92,269 $ 29,833 $ 34,818 62,436 209.3% 57,452 165.0% $ (38,993) $ (41,334) $ (28,004) 2,341 -5.7% (10,989) 39.2% 10,099 8,333 23,789 1,766 21.2% (13,690) -57.5% (48,610) (49,167) (51,311) 557 -1.1% 2,701 -5.3% (482) (500) (482) 18 -3.6% 0 0.0% 0 0 0 0 0 Truckee Donner Public Utility District Summary P&L - Water June 2020 Favorable (Unfavorable) Year to Date Variance to Budget Variance to Prior Yr Act. Annual Actual Budget(A) Prior Yr Amount Pctg Amount Pctg BudgetA) Revenues $ 6,454,368 $ 6,898,308 $ 6,171,685 (443,940) -6.4% 282,683 4.6% $ 13,796,616 Sales -Residential 5,652,129 5,871,266 5,402,811 (219,137) -3.7% 249,318 4.6% 11,742,532 Sales -Commercial 669,397 806,774 616,129 (137,377) -17.0% 53,268 8.6% 1,613,548 Standby fees - 61,640 - (61,640) -100.0% 0 - 123,280 Rent -Pole Contacts - 0 0 - AB32 Allowances 0 0 Rent - InterDept Rent * 0 0 - Sales-InterDept* 1,347 - 1,146 1,347 201 17.5% - Allotherrevenues 131,495 158,628 151,599 (27,133) -17.1% (20,104) -13.3% 317,256 Operating Expenses $ 6,552,202 $ 6,719,320 $ 6,227,601 167,119 2.5% (324,601) -5.2% $ 13,438,640 Purchased Power - - - 0 - 0 ' Board of Directors 74,596 137,906 68,947 63,310 45.9 % (5,649) -8.2% 275,812 General Management 343,543 338,854 288,218 (4,689) -1.4% (55,325) -19.2% 677,708 Admin Services 673,153 722,474 704,003 49,321 6.8% 30,850 4.4% 1,444,948 Conservation 20,774 50,330 48,960 29,556 58.7% 28,187 57.6% 100,659 Electric Ops - - - 0 - 0 ' Water Ops 2,883,740 2,875,233 2,586,196 (8,507) -0.3% (297,545) -11.5% 5,750,466 IT/GIS 358,830 374,523 329,787 15,694 4.2% (29,043) -8.8% 749,047 Depreciation Expense 2,197,566 2,220,000 2,201,489 22,434 1.0% 3,924 0.2% 4,440,000 Operating Income (Loss) $ (276,821) -154.7% (41,918) 75.0% $ 357,976 (97,834) $ 178,988 $ (55,916) Non -Operating Revenue (Expenses) $ 85,430 $ (248,004) $ (75,265) 333,434 -134.4% 160,695 -213.5% $ (696,000) Investment income 131,793 49,998 187,885 81,795 163.6% (56,092) -29.9% (100,000) Interest expense (292,825) (295,002) (308,962) 2,177 -0.7% 16,137 -5.2% (590,000) Amortization (2,892) (3,000) (2,892) 108 -3.6% 0 0.0% (6,000) Gain (loss) on disposition of assets 249,354 - 48,704 249,354 - 200,650 412.0% - Income (Loss) Before $ 53,276 $ (11,501) $ 6,814 64,777-563.2% 46,463 681.9% Contributions $ (12,403) $ (69,016) $ (131,181) 56,613 -82.0% 118,778 -90.5% $ (338,024) Capital & other -$ 30,155 $ 0 -$ 29,900 (30,155) (255) 0.9% Contributions -$ 170,011 $ 0 -$ 33,960 (170,011) (136,051) 400.6% $ 0 0 0 0 0 0 - CC Monetary (1,524) 17,835 (1,524) (19,359) -108.5% 0 0 0 0 0 CC Facility Fees - - 0 0 0 0 0 0 0 CC Donated Property 9,500 115,095 9,500 (105,595) -91.7% 0 0 0 0 0 CC Interdepartmental - - 0 0 - D (30,155) 0 (29,900) (30,155) (255) 0.9% Pension SideFund (180,930) (179,400) (180,930) (1,530) 0.9% 0 0 0 0 0 - Connection Fees 2,944 12,510 2,944 (9,566) -76.5% 34,622-301.0% 46,208-200.2% Change in Net Position (113,398) 164.3% (17,273) 10.5% $ (338,024) $ 23,121 $ (11,501) $ (23,086) $ (182,414) $ (69,016) $ (165,141) (497) Budget(A) Budget amounts in BLUE are Estimates, as the approved Budget did not include these line items in scope. Estimates made to make the report more complete, not changing Budget. * between Divisions E&W items; these two items are eliminated in formal financial statements (revenue and expense), net zero impact on Operating Income. I:\SpreadsheetSeryer\FR Report Pack 202006 Summary W 8/26/2020 12:26 PM Page 13 of 34 Page 14 of 34 TRUCKEE DONNER PUBLIC UTILITY DISTRICT STATEMENTS OF NET POSITION - Electric and Water ASSETS AND DEFERRED Electric Water OUTFLOWS OF RESOURCES 12/31/2019 6/30/2020 Change 12/31/2019 6/30/2020 Change CURRENT ASSETS $ % $ % Cash Funds Operating $ 10,006,682 $ 10,069,837 63,155 0.6% $ 2,600,325 $ 2,895,303 294,977 11.3% Designated 10,727,912 12,039,875 1,311,964 12.2% 1,907,833 2,197,963 290,129 15.2% Restricted 2,458,044 2,462,141 4,097 0.2% 4,239,148 5,300,467 1,061,318 25.0% Total Cash Funds, current 23,192,637 24,571,853 1,379,216 5.9% 8,747,307 10,393,732 1,646,425 18.8% Accounts receivable, net 1,050,230 1,194,386 144,156 13.7% 655,634 623,397 (32,236) -4.9% Unbilled revenues 2,095,002 2,095,002 0 0.0% 850,444 850,444 - 0.0% Accrued interest receivable 59,313 49,530 (9,783) -16.5% 46,282 33,278 (13,004) -28.1% Materials and supplies 560,563 698,774 138,211 24.7% 175,981 208,664 32,683 18.6% Prepaid expenses 370,535 59,865 (310,670) -83.8% 272,705 (11,617) (284,322) -104.3% Other 60,182 57,502 (2,680) -4.5% 64,577 61,886 (2,691) -4.2% Total Current Assets 27,388,462 28,726,913 1,338,451 4.9% 10,812,929 12,159,784 1,346,855 12.5% NON -CURRENT ASSETS Restricted investment fund - - 0 0.0% 1,730,450 1,716,838 (13,612) -0.8% Special assessments receivable - - 0 0.0% 1,562,702 849,124 (713,578) -45.7% Other (Broadband maint) 248,925 217,809 (31,116) -12.5% -0- -0- - 0.0% Total Other Non -Current Assets 248,925 217,809 (31,116) -12.5% 3,293,152 2,565,962 (727,190) -22.1% DEFERRED OUTFLOWS OF RESOURCES Pension 1,410,003 1,410,003 0 0.0% 940,003 940,003 - 0.0% OPEB 360,158 360,158 0 0.0% 240,105 240,105 - 0.0% Unamortized loss on refunding -0- -0- 0 0.0% 511,174 494,773 (16,401) -3.2% Unamortized redemption premium 68,152 54,521 (13,630) -20.0% -0- -0- - 0.0% Total Deferred Outflows of Resources 1,838,313 1,824,683 (13,630) -0.7% 1,691,282 1,674,881 (16,401) -1.0% CAPITAL ASSETS Utility plant 81,892,502 82,330,675 438,172 0.5% 124,381,490 124,638,369 256,879 0.2% Accumulated depreciation (27,996,387) (29,338,121) (1,341,734) 4.8% (50,579,432) (52,627,539) (2,048,107) 4.0% Construction work in progress 4,859,810 6,357,282 1,497,472 30.8% 1,254,269 1,816,889 562,620 44.9% Total Capital Assets 58,755,926 59,349,836 593,910 1.0% 75,056,327 73,827,720 (1,228,608) -1.6% TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES $ 88,231,626 $ 90,119,241 1,887,615 2.1% $ 90,853,690 $ 90,228,346 (625,344) -0.7% STATEMENTS OF NET POSITION - Electric and Water - Page 1 of 2 E&W Combined Total $ 179,085,316 $ 180,347,587 1,262,271 0.7% 8/26/202012:26 PM Page 14 of 34 Page 15 of 34 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION CURRENT LIABILITIES Other Liabilities Accounts payable Customer deposits Other Total Other Liabilities Current Liabilities Payable From Restricted Assets: Current portion of long-term debt Accrued interest payable Total Current Liabilities Payable from Restricted Assets Total Current Liabilities NON -CURRENT LIABILITIES Long-term debt, net of discounts and premiums Net pension liability Net OPEB liability Installment loans Unearned revenues Total Non -Current Liabilities Total Liabilities DEFERRED INFLOWS OF RESOURCES Pension OPEB Total Deferred Inflows of Resources NET POSITION Net investment in capital assets Restricted for debt service Unrestricted Total Net Position LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION TRUCKEE DONNER PUBLIC UTILITY DISTRICT STATEMENTS OF NET POSITION - Electric and Water Electric Water 12/31/2019 6/30/2020 Change 12/31/2019 6/30/2020 Change $ 3,043,516 $ 1,927,509 (1,116,007) -36.7% $ 64,571 $ 64,642 71 0.1% 356,608 373,621 17,013 4.8% 98,351 96,093 (2,259) -2.3% 677,129 709,240 32,111 4.7% 318,666 325,723 7,057 2.2% 4,077,252 3,010,369 (1,066,883) -26.2% 481,588 486,457 4,870 1.0% 1,000,803 1,020,657 19,854 2.0% 2,239,127 2,250,930 11,803 0.5% 2,187 (2,182) (4,369) -199.8% 118,423 112,258 (6,165) -5.2% 1,002,990 1,018,475 15,485 1.5% 2,357,550 2,363,188 5,638 0.2% 5,080,242 4,028,845 (1,051,397) -20.7% 2,839,138 2,849,645 10,507 0.4% 1,578,000 1,058,000 (520,000) -33.0% 16,606,411 15,757,716 (848,694) -5.1% 7,723,588 7,723,588 0 0.0% 5,149,058 5,149,058 0 0.0% 2,597,011 2,597,011 0 0.0% 1,731,341 1,731,341 0 0.0% 24,942 24,942 0 0.0% -0- -0- 0 0.0% 3,431,825 3,956,855 525,030 15.3% 1,143,462 1,538,222 394,760 34.5% 15,355,365 15,360,396 5,030 0.0% 24,630,272 24,176,338 (453,934) -1.8% 20,435,608 19,389,240 (1,046,367) -5.1% 27,469,410 27,025,983 (443,427) -1.6% 326,921 326,921 182,916 182,916 509,837 509,837 56,177,123 57,271,179 2,455,344 2,463,809 8,653,716 10,485,175 67,286,182 70,220,163 130, 330, 571 133, 082, 636 $ 88,231,626 $ 90,119,241 STATEMENTS OF NET POSITION - Electric and Water - Page 2 of 2 0 0.0% 217,947 217,947 0 0.0% 0 0.0% 121,944 121,944 0 0.0% 0 0.0% 339,891 339,891 0 0.0% 1,094,056 1.9% 56,721,962 56,313,846 (408,115) -0.7% 8,466 0.3% 5,803,022 6,856,893 1,053,871 18.2% 1,831,459 21.2% 519,406 (308,267) (827,673) -159.3% 2,933,982 4.4% 63,044,389 62,862,472 (181,917) -0.3% < Total: Net Position E&W Combined: YTD Change > 2,752,065 1,887,615 2.1% $ 90,853,690 $ 90,228,346 (625,344) -0.7% E&W Combined Total $ 179,085,316 $ 180,347,587 1,262,271 0.7% 8/26/202012:26 PM Page 15 of 34 Page 16 of 34 Truckee Donner Public Utility District Electric Balance Sheet June 30, 2020 2020 2019 S Change % Change ASSETS Funds Operating Funds 01..131.10 General Fund 1,620,336.18 560,204.34 1,060,131.84 189.24 % 01..131.21 Cash And Checks Clearing 0.00 125.24 (125.24) (100.00%) 01..131.22 Credit Cards Clearing 55,011.76 20,217.17 34,794.59 172.10 % 01..131.23 C D S Remit Clearing 0.00 0.00 0.00 0.00 % 01..131.24 R P P S Clearing 5,291.52 24,469.37 (19,177.85) (78.37%) 01..131.25 E F T Bank Draft Clearing 0.00 687.39 (687.39) (100.00%) 01..131.26 E Bill Payments Clearing 5,172.82 11,884.00 (6,711.18) (56.47%) 01..131.27 Nevada County Cash Clearing 0.00 0.00 0.00 0.00 % 01..131.94 U P T I F Market Adjustment 22,860.98 (1,496.11) 24,357.09 ########%) 01..131.98 L A I F Market Adjustment 18,579.85 (8,152.43) 26,732.28 (327.91%) 01..135.00 Cash Drawer Funds 2,400.00 2,400.00 0.00 0.00 % 01..136.10 General Fund Investment - L A I F 6,414,391.26 7,383,226.02 (968,834.76) (13.12%) 01..136.12 General Fund Acct - U P T I F 1,402,822.16 1,749,587.47 (346,765.31) (19.82%) 01..136.49 General Fund Investment - P C I F 522,970.41 513,868.68 9,101.73 1.77 % Total Operating Funds 10,069,836.94 10,257,021.14 (187,184.20) (1.82%) Designated Funds 01..131.99 Placer County Market Adjustment (24,400.12) (53,618.68) 29,218.56 (54.49%) 01..136.13 Vehicle Reserve - U P T I F 624,366.26 602,915.96 21,450.30 3.56 % 01..136.41 Capital Replacement - L A I F 1,001,592.43 0.00 1,001,592.43 0.00 % 01..136.42 Deferred Liabilities Reserve - L A I F 2,074,130.82 2,028,831.10 45,299.72 2.23 % 01..136.45 Elec Rate Reserve - U P T I F 1,599,832.28 1,564,305.49 35,526.79 2.27 % 01..136.46 Capital Replacement - U P T I F 830,457.33 812,015.70 18,441.63 2.27 % 01..136.47 Elec Rate Reserve - P C I F 4,318,078.80 4,242,920.39 75,158.41 1.77 % 01..136.48 Capital Replacement - P C I F 1,615,817.69 1,587,696.99 28,120.70 1.77 % Total Designated Funds 12,039,875.49 10,785,066.95 1,254,808.54 11.63 % Restricted Funds - Current 01..132.30 Pob Revenue Fund - Bny 1,593.00 505,762.67 (504,169.67) (99.69%) 01..136.58 A B 32 Proceeds - L A I F 1,407,378.51 754,297.34 653,081.17 86.58 % 01..136.90 Fac Fees Invest After 1988 - U P T I F 1,053,169.36 788,741.51 264,427.85 33.53 % Total Restricted Funds - Current 2,462,140.87 2,048,801.52 413,339.35 20.17 % Total Funds 24,571,853.30 23,090,889.61 1,480,963.69 6.41 % Current Assets Accounts Receivable 01..142.00 Customer Accounts Receivable 897,205.76 1,000,026.53 (102,820.77) (10.28%) 01..142.10 Customer Accounts Receivable Unbilled 2,095,001.96 2,079,166.09 15,835.87 0.76 % 01..142.20 A/R-Nevada County Standby 939.92 1,119.75 (179.83) (16.06%) 01..142.22 Due From Water 0.00 0.00 0.00 0.00 % 01..142.30 A/R-Placer County Standby 23.00 22.50 0.50 2.22 % 01..142.70 A/R-Employee Purchase 0.00 0.00 0.00 0.00 % 01..142.90 A/R-Clearing 0.00 0.00 0.00 0.00 % 01..143.00 A/RMiscellaneous 255,172.00 68,286.52 186,885.48 273.68 % 01..143.70 A/R Misc Work Order 54,397.53 86,264.03 (31,866.50) (36.94%) 01..144.00 Prov For Uncollectible Accounts (13,351.73) (16,486.67) 3,134.94 (19.01%) Total Accounts Receivable 3,289,388.44 3,218,398.75 70,989.69 2.21 % Accrued Interest Receivable 01..171.00 Interest Receivable 49,530.00 49,224.00 306.00 0.62 % Total Accrued Interest Receivable 49,530.00 49,224.00 306.00 0.62 % Pagel of 5 8/26/2020 8:50:52AM Page 16 of 34 Page 17 of 34 Truckee Donner Public Utility District Electric Balance Sheet June 30, 2020 ASSETS Current Assets Materials And Supplies 01..154.00 Elec Inventory 0L.154.03 Conservation Inventory Total Materials And Supplies Prepaid Expenses 01..165.00 Prepaid Insurance 01..165.10 Prepaid Workers Comp Insurance 01..165.20 W A P A Deposit 01..165.30 C R C Deposit 01..165.40 Prepaid Health Insurance 01..165.50 Prepayments 01..165.60 Prepaid Calpers Unfunded Acc Liability Total Prepaid Expenses Other Current Assets 01..123.14 Patronage Capital Due From C R C 01..123.15 Patronage Capital Due From Nisc Total Other Current Assets Total Current Assets Total Current Assets Other Non -Current Assets Unamortized Debt Expense 01..181.71 Pob 2016 Unamortized Redemption Prerr Total Unamortized Debt Expense Other Non -Current Assets 01..186.80 B B -Maintenance Expense Total Other Non -Current Assets Total Other Non -Current Assets Deferred Outflows Of Resources Deferred Ouflows Of Resources 01..182.00 Pension Liability Deferred Outflows 01..182.10 Opeb Liability Deferred Outflows Total Deferred Ouflows Of Resources Total Deferred Outflows Of Resources Utility Plant Utility Plant 01.360.00 Land 01.360.10 Intangible Assets Easements Land 01.361.00 Structures & Improvements 01.362.00 Elec Stn Equipment 01.364.00 Poles/Towers/Fixtures 01.365.00 O H Conductors & Devices 01.366.00 Electric U G Conduit 01.367.00 U G Conductors & Devices 01.368.00 Line Transformers 2020 677,742.77 ?1 n,1i 411 V70,/ /`f.LV 27,887.69 (39,505.00) 50,000.00 10,000.00 0.00 11,482.49 000 J71O V J. 10 4,175.63 53,315.23 57,490.86 4,155,048.68 28,726,901.98 54,521.30 54,521.30 217,809.00 217,809.00 272,330.30 1,410,003.28 360,158.10 1,770,161.38 1,770,161.38 2019 S Change % Change 801,914.39 (124,171.62) (15.48%) 18,310.42 2,721.01 14.86 % 820,224.81 (121,450.61) (14.81%) (14,000.00) 41,887.69 (299.20%) (9,677.53) (29,827.47) 308.21 % 50,000.00 0.00 0.00 % 10,000.00 0.00 0.00 % 0.00 0.00 0.00 % 60,795.65 (49,313.16) (81.11%) 0.00 0.00 0.00 Rio 97,118.12 (37,252.94) (38.36%) 3,748.13 427.50 11.41 % 50,447.98 2,867.25 5.68 % 54,196.11 3,294.75 6.08 % 4,239,161.79 (84,113.11) (1.98%) 27,330,051.40 1,396,850.58 5.11 % 81,781.94 (27,260.64) (33.33%) 81,781.94 (27,260.64) (33.33%) 280,041.00 (62,232.00) (22.22%) 280,041.00 (62,232.00) (22.22%) 361,822.94 (89,492.64) (24.73%) 1,371,944.01 38,059.27 2.77 % 206,819.88 153,338.22 74.14 % 1,578,763.89 191,397.49 12.12 % 1,578,763.89 191,397.49 12.12 % 577,319.65 577,319.65 0.00 0.00 % 1,447,296.75 1,447,296.75 0.00 0.00 % 1,025,134.91 1,025,134.91 0.00 0.00 % 6,118,500.96 6,118,500.96 0.00 0.00 % 5,873,157.31 5,806,445.72 66,711.59 1.15 % 8,673,458.50 8,584,804.61 88,653.89 1.03 % 18,629,951.93 18,175,269.46 454,682.47 2.50 % 12,590,390.11 11,785,963.79 804,426.32 6.83 % 2,905,002.79 2,753,456.80 151,545.99 5.50 % Page 2 of 5 8/26/2020 8:50:52AM Page 17 of 34 Page 18 of 34 Truckee Donner Public Utility District Electric Balance Sheet June 30, 2020 ASSETS Utility Plant Utility Plant 01.369.00 Services 01.370.00 Meters 01.371.00 Security Lights 01.373.00 Street Lighting 01.374.10 S C A D A System E/W 01.374.21 G I S Map Software 01.374.22 Intangible Assets Software, Permits 01.375.10 E/W Intangible Asset Software 01.382.00 Scada Computer Hardware 01.384.00 Scada Communication 01.389.00 Land & Land Rights Genl 01.390.10 Structures & Improvements H Q 01.390.20 El Strctures & Improvements 01.391.10 El Office Furn & Equip E/W 01.392.00 Transportation Equipment 01.392.10 Elec Trans Equip-E/W 01.394.00 Tools Shop & Garage Equip 01.394.10 Tools Shop & Garage Eq-E/W 01.394.20 Tools Shop & Garage Eq/Mech 01.395.00 Laboratory Equipment 01.396.00 Electric Power Operated Equipmen 01.397.00 Communication Equipment 01.397.10 Elec Comm Equip-E/W 01.398.10 Elec Misc Equip-E/W 01.399.00 Computer Equipment 01.399.10 Computer Equipment E/W Total Utility Plant Accumulated Depreciation 01..108.10 Accum Deprecn-Distrib Plant 01..108.20 Accum Deprecn-General Plant Total Accumulated Depreciation Construction Work In Progress 01..107.00 Construction Work In Progress 01..108.00 Retirement Work In Progress O1..110.00 W/O TfrAt Year -End Total Construction Work In Progress Total Utility Plant Total Non -Current & Capital Assets Total Assets 2020 3,289,820.21 3,915,504.66 20, 825.70 93,485.53 439,891.28 252,682.35 913,198.24 62,349.72 564,005.90 378,950.64 76,240.50 6,705,474.29 288,613.78 33,447.12 2,992,791.81 291,453.57 86,587.81 40,792.28 9,029.40 54,482.14 65,360.27 557,695.34 873,849.41 93,121.32 697,185.00 1,693,623.36 82,330,674.54 (20,593,435.64) (8,744,685.26) (29,338,120.90) 6,154,334.02 202,948.47 0.00 6,357,282.49 59,349,836.13 61,392,327.81 90,119,229.79 2019 3,147,921.61 3,022,929.15 19,519.63 94,877.21 439,891.28 252,682.35 897,747.24 62,349.72 564,005.90 378,950.64 76,240.50 6,154,064.40 288,613.78 82,763.37 2,979,645.19 291,453.57 86,587.81 40,792.28 9,029.40 54,482.14 65,360.27 557,695.34 873,849.41 93,121.32 697,185.00 1,693,623.36 79,199,574.52 (20,392,740.82) (8,086,121.90) (28,478,862.72) 4,596,016.48 115,755.34 0.00 4,711,771.82 55,432,483.62 57,373,070.45 84,703,121.85 S Change 141,898.60 892,575.51 1,306.07 (1,391.68) 0.00 0.00 15,451.00 0.00 0.00 0.00 0.00 551,409.89 0.00 (49,316.25) 13,146.62 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,131,100.02 (200,694.82) (658,563.36) (859,258.18) 1,558,317.54 87,193.13 0.00 1,645,510.67 3,917,352.51 4,019,257.36 5,416,107.94 % Change 4.51 % 29.53 % 6.69 % (1.47%) 0.00 % 0.00 % 1.72 % 0.00 % 0.00 % 0.00 % 0.00 % 8.96 % 0.00 % (59.59%) 0.44 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 3.95 % 0.98 % 8.14 % 3.02 % 33.91 % 75.33 % 0.00 % 34.92 % 7.07 % 7.01 % 6.39 % Page 3 of 5 8/26/2020 8:50:52AM Page 18 of 34 Page 19 of 34 Truckee Donner Public Utility District Electric Balance Sheet June 30, 2020 LIABILITES Other Liabilites Accounts Payable 01..154.99 Uninvoiced Material 01..232.00 Accounts Payable 01..232.03 Development Agmt Refunds Payable 01..236.10 Sales Tax Payable - Electric 01..236.20 Workers Comp Ins Payable 01..241.10 Taxes Payable -Federal W/H 01..241.50 Taxes Payable - C A Surcharge 01..253.10 Def Credit -Miscellaneous Total Accounts Payable Customer Deposits 01..235.00 Customer Deposits 01..235.10 Customer Deposits Accrued Int 01..241.20 Taxes Payable -State W/H 01..242.56 CALPERS457 Total Customer Deposits Other Current Liabilites 01..232.12 Due To Water 01..232.92 Due ToMR-OG 01..232.93 DueToMR - GC 01..242.10 Accrued Vacation 01..242.20 Accrued Holiday 01..242.30 Accrued Sick Leave 50%>600 Hrs 01..242.40 Accrued Compensation Time 01..242.50 Union Dues 01..242.60 125 Plan 01..242.70 Flower Fund 01..242.71 A F L A C Insurance 01..242.75 Group Term Life 01..242.77 CALPERS 01..242.81 Opeb Liability 01..242.99 Accrued Payroll 01..253.75 Over/Shortage Total Other Current Liabilites Total Other Liabilites 2020 2019 S Change % Change 13,034.35 1,220.91 11,813.44 967.59 % 1,846,560.42 1,903,178.61 (56,618.19) (2.97%) 57,214.68 57,214.68 0.00 0.00 % 114.74 1,354.10 (1,239.36) (91.53%) 0.00 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 % 11,459.40 11,352.25 107.15 0.94 % (875.00) 0.00 (875.00) 0.00 % 1,927,508.59 1,974,320.55 (46,811.96) (2.37%) 373,402.03 361,063.89 12,338.14 3.42 % 218.80 258.30 (39.50) (15.29%) 0.00 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 % 373,620.83 361,322.19 12,298.64 3.40 % 0.00 0.00 0.00 0.00 % 0.06 0.00 0.06 0.00 % 0.00 0.00 0.00 0.00 % 426,981.43 362,302.38 64,679.05 17.85 % 68,188.66 62,118.75 6,069.91 9.77 % 60,968.90 54,909.80 6,059.10 11.03 % 30,176.44 27,333.72 2,842.72 10.40 % 284.57 0.00 284.57 0.00 % 123,039.61 85,332.54 37,707.07 44.19 % 182.00 219.00 (37.00) (16.89%) 1,113.96 1,345.74 (231.78) (17.22%) 119.36 (49.98) 169.34 (338.82%) 0.00 0.00 0.00 0.00 % 2,597,011.20 2,645,237.40 (48,226.20) (1.82%) 0.00 0.00 0.00 0.00 % (1,815.00) 95.70 (1,910.70) v######%) 3,306,251.19 3,238,845.05 67,406.14 2.08 % 5,607,380.61 5,574,487.79 32,892.82 0.59 % Restricted Current Liabilites Accrued Interest Payable 01..237.32 Int Accrued -Pension Obligation Bonds 01..237.89 Int Imputed- BB Dark Fiber I R U Agrn Total Accrued Interest Payable Total Restricted Current Liabilites Total Current Liabilites Non -Current Liabilites Long Term Debt 01..221.31 Pension Obligation Bonds Total Long Term Debt (3,019.56) 13,362.70 (16,382.26) (122.60%) 837.96 2,186.98 (1,349.02) (61.68%) (2,181.60) 15,549.68 (17,731.28) (114.03%) (2,181.60) 15,549.68 (17,731.28) (114.03%) 5,605,199.01 5,590,037.47 15,161.54 0.27 % 2,067,000.00 3,476,000.00 (1,409,000.00) (40.54%) 2,067,000.00 3,476,000.00 (1,409,000.00) (40.54%) Page 4 of 5 8/26/2020 8:50:52AM Page 19 of 34 Page 20 of 34 Truckee Donner Public Utility District Electric Balance Sheet June 30, 2020 LIABILITES Non -Current Liabilites Installment Debt 01..224.89 B B Dark Fiber I R U Agreement Total Installment Debt Unearned Revenue 01..252.10 Connection Fees 01..252.20 F/F After 1988 01..252.41 Cust Advance Total Unearned Revenue Total Non -Current Liabilites Net Pension Liability Net Pension Liability 01..228.31 Net Pension Liability Total Net Pension Liability Total Net Pension Liability Deferred Inflow Of Resources Deferred Inflow Of Resources 01..254.00 Pension Liability Deferred Inflows 01..254.10 Opeb Liability Deferred Inflows Total Deferred Inflow Of Resources Total Deferred Inflow Of Resources Total Liabilites NET POSITION Beginning Of Period Net Position Beginning Of Period Net Position 01..216.00 Retained Earnings 01.216.10 Pension Liability Net Position 01..216.20 Sidefand Amortization Net Position 01..216.30 Opeb Liability Net Position 01..218.00 Non Operating Earnings Total Beginning Of Period Net Position Total Beginning Of Period Net Position Total Net Position Change in Net Position Total Net Position Total Liabilites and Net Position 2020 '2K ZQQ 41 144,754.00 856,112.81 2,955,988.36 3,956,855.17 6,060,453.84 7,723,587.59 7,723,587.59 2019 S Change % Change (11,146.00) (11,146.00) 6,496.00 (53,885.94) (39,341.22) (86,731.16) (1,506,877.16) 678,305.36 678,305.36 7,723,587.59 7,045,282.23 678,305.36 47,744.67 47,744.67 138,258.00 909,998.75 2,995,329.58 4,043,586.33 7,567,331.00 7,045,282.23 7,045,282.23 326,920.63 146,758.40 180,162.23 182,916.00 9,041.40 173,874.60 509,836.63 155,799.80 354,036.83 509,836.63 155,799.80 354,036.83 19,899,077.07 20,358,450.50 (459,373.43) 62,834,413.76 59,013,372.34 3,821,041.42 (4,543,439.44) (4,543,439.44) 0.00 (6,520,391.00) (6,520,391.00) 0.00 (2,010,878.62) (2,010,878.62) 0.00 17,526,650.07 14,481,3 82.91 3,045,267.16 67,286,354.77 60,420,046.19 6,866,308.58 67,286,354.77 60,420,046.19 6,866,308.58 67,286,354.77 60,420,046.19 6,866,308.58 2,933,797.95 3,924,625.16 (990,827.21) 70,220,152.72 64,344,671.35 5,875,481.37 90,119,229.79 84,703,121.85 5,416,107.94 23.35% (23.35%) 4.70 % (5.92%) (1.31%) (2.14%) 19.91% 9.63 % 9.63 % 9.63 % 122.76 % 1,923.09 % 227.24 % 227.24 % (2.26%) 6.47 % 0.00 % 0.00 % 0.00 % 21.03 % 11.36 % 11.36 % 11.36 % (25.25%) 9.13 % 6.39 % Page 5 of 5 8/26/2020 8:50:52AM Page 20 of 34 Page 21 of 34 Truckee Donner Public Utility District Water Balance Sheet June 30, 2020 2020 2019 S Change % Change ASSETS Funds Operating Funds 02..131.94 U P T I F Market Adjustment 13,835.87 (909.96) 14,745.83 v######%) 02..131.98 L A I F Market Adjustment 3,587.50 (831.72) 4,419.22 (531.34%) 02..136.10 General Fund Investment - L A I F 2,082,545.08 1,940,243.61 142,301.47 7.33 % 02..136.12 General Fund Acct - U P T I F 421,128.01 431,631.17 (10,503.16) (2.43%) 02..136.50 General Fund Investment - P C I F 374,195.32 286,091.55 88,103.77 30.80 % Total Operating Funds 2,895,291.78 2,656,224.65 239,067.13 9.00 % Designated Funds 02..131.99 Placer County Market Adjustment (7,219.43) (15,864.57) 8,645.14 (54.49%) 02..136.13 Vehicle Reserve - U P T I F 219,237.88 423,159.31 (203,921.43) (48.19%) 02..136.42 Deferred Liabilities Reserve - U P T I F 105,889.90 103,538.44 2,351.46 2.27 % 02..136.47 Op Reserve - L A I F 76,240.61 74,375.59 1,865.02 2.51 % 02..136.49 Placer Op Reserve Fund - P C I F 1,536,240.99 1,591,097.96 (54,856.97) (3.45%) 02..136.61 D L A D Surcharge Invested - U P T I F 190,030.51 126,617.19 63,413.32 50.08 % 02..136.70 M W & P R Prepaid Conn Fees - UP T 1 77,542.39 77,093.37 449.02 0.58 % Total Designated Funds 2,197,962.85 2,380,017.29 (182,054.44) (7.65%) Restricted Funds - Current 02..125.50 Reserve Fund S R F/D L A D Loan - Bny 821,580.13 821,577.13 3.00 0.00 % 02..125.94 Prop 55 Reserve Fund - U P T I F 339,683.79 332,140.56 7,543.23 2.27 % 02..131.15 D L A D Improvement Fund 781,128.14 678,385.55 102,742.59 15.15 % 02..131.95 Buy Laif Market Adjustment 24,739.04 14,219.52 10,519.52 73.98 % 02..132.50 S R F #2910005-05 Cert Pmt Fund - Bny 400,426.15 400,426.15 0.00 0.00 % 02..132.84 2015 C O P Interest Fund - Bny 8,527.23 606.91 7,920.32 1,305.02 % 02..132.88 2015 C O P Cert Pmt Fund - Bny 445,664.06 470,597.70 (24,933.64) (5.30%) 02..136.25 Facilities Fees - U P T I F 1,244,223.43 1,110,300.58 133,922.85 12.06 % 02..136.31 W R S A D Maintenance Fund - U P T 1 37,944.32 37,101.70 842.62 2.27 % 02..136.84 D L A D Invested - UP T I F 681,155.42 681,657.52 (502.10) (0.07%) 02..136.85 Trk S A D 2 Improvement Acct - U P T 1 18,304.98 17,898.51 406.47 2.27 % 02..136.90 Facilities Fees - L A I F 497,089.97 0.00 497,089.97 0.00 % Total Restricted Funds - Current 5,300,466.66 4,564,911.83 735,554.83 16.11 % Total Funds 10,393,721.29 9,601,153.77 792,567.52 8.25 % Current Assets Accounts Receivable 02..142.00 Customer Accounts Receivable 620,568.68 626,942.40 (6,373.72) (1.02%) 02..142.10 Customer Accounts Receivable Unbilled 850,444.27 827,906.16 22,538.11 2.72 % 02..142.12 Due From Electric 10.74 0.00 10.74 0.00 % 02..142.20 A/R-Nevada County Standby 5,760.08 5,860.25 (100.17) (1.71%) 02..142.30 A/R-Placer County Standby 156.00 168.00 (12.00) (7.14%) 02..142.90 A/R-Clearing 0.00 0.00 0.00 0.00 % 02..143.00 A/R Miscellaneous 1,900.00 0.00 1,900.00 0.00 % 02..143.70 A/R Misc Work Order 0.00 16,696.93 (16,696.93) (100.00%) 02..144.00 Prov For Uncollectible Accounts (4,987.35) (6,540.85) 1,553.50 (23.75%) Total Accounts Receivable 1,473,852.42 1,471,032.89 2,819.53 0.19 % Accrued Interest Receivable 02..171.00 Interest Receivable 33,277.50 28,600.50 4,677.00 16.35 % 02..171.55 D L A D Int Rec-Nevada County 0.00 0.00 0.00 0.00 % 02..171.56 D L A D Int Rec-Placer County 0.00 0.00 0.00 0.00 % Total Accrued Interest Receivable 33,277.50 28,600.50 4,677.00 16.35 % Pagel of 5 8/3/2020 9:13:23AM Page 21 of 34 Page 22 of 34 Truckee Donner Public Utility District Water Balance Sheet June 30, 2020 ASSETS Current Assets Materials And Supplies 02..154.02 Water Inventory Total Materials And Supplies Prepaid Expenses 02..165.00 Prepaid Insurance 02..165.10 Prepaid Workers Comp Insurance 02..165.60 Prepaid Calpers Unfunded Acc Liability Total Prepaid Expenses Other Current Assets 02..123.14 Patronage Capital Due From C R C 02..123.15 Patronage Capital Due From N I S C 02..186.00 Deferred Debits Total Other Current Assets Total Current Assets Total Current Assets Other Non -Current Assets Restricted Funds 02..131.97 D L A D Market Adjustment - Buy 02..136.83 D L A D Federal Farm Credit - Buy Total Restricted Funds Special Assessments Receivable 02..142.55 D L A D L T Assmt Rec-Cur-Nevada Cc 02..142.56 D L A D L T Assmt Rec-Cur-Placer Cou 02..186.55 D L A D L T Assmt Rec-Nevada County 02..186.56 D L A D L T Assmt Rec-Placer County Total Special Assessments Receivable Unamortized Debt Expense 02..181.71 Loss On 2015 Refunding Total Unamortized Debt Expense Total Other Non -Current Assets Deferred Outflows Of Resources Deferred Ouflows Of Resources 02..182.00 Pension Liability Deferred Outflows 02..182.10 Opeb Liability Deferred Outflows Total Deferred Ouflows Of Resources Total Deferred Outflows Of Resources Utility Plant Utility Plant 02.360.00 Land 02.360.10 Intangible Assets Easements Land 02.361.00 Structures & Improvements 02.362.20 Wells & Springs 02.365.20 Pumping Equipment 02..366.20 Wtr Treatment Equipment 2020 208,663.64 208,663.64 27,887.68 (39,504.67) 0.00 (11,616.99) 4,175.63 53,315.25 4,395.06 61,885.94 1,766,062.51 12,159,783.80 17,958.48 1,698,879.92 1,716,838.40 61,928.85 4,231.26 704,946.97 78,016.54 849,123.62 494,772.74 494,772.74 3,060,734.76 940,002.53 240,105.40 1,180,107.93 1,180,107.93 2019 S Change % Change 221,668.48 (13,004.84) (5.87%) 221,668.48 (13,004.84) (5.87%) (14,000.00) 41,887.68 (299.20%) (9,677.22) (29,827.45) 308.22 % 0.00 0.00 0.00 % (23,677.22) 12,060.23 (50.94%) 3,748.13 427.50 11.41 % 50,448.00 2,867.25 5.68 % 4,395.06 0.00 0.00 % 58,591.19 3,294.75 5.62 % 1,756,215.84 9,846.67 0.56 % 11,357,369.61 802,414.19 7.07 % 54,644.48 (36,686.00) (67.14%) 1,698,879.92 0.00 0.00 % 1,753,524.40 (36,686.00) (2.09%) 59,977.38 1,951.47 3.25 % 2,208.90 2,022.36 91.56 % 1,393,507.30 (688,560.33) (49.41%) 143,090.68 (65,074.14) (45.48%) 1,598,784.26 (749,660.64) (46.89%) 527,574.74 (32,802.00) (6.22%) 527,574.74 (32,802.00) (6.22%) 3,879,883.40 (819,148.64) (21.11%) 914,629.34 25,373.19 2.77 % 137,879.92 102,225.48 74.14 % 1,052,509.26 127,598.67 12.12 % 1,052,509.26 127,598.67 12.12 % 609,266.27 609,266.28 (0.01) 0.00 % 600,591.72 600,591.72 0.00 0.00 % 4,573,321.75 4,573,321.75 0.00 0.00 % 5,550,416.43 5,625,416.43 (75,000.00) (1.33%) 3,981,691.77 3,670,847.37 310,844.40 8.47 % 611,120.07 611,120.07 0.00 0.00 % Page 2 of 5 8/3/2020 9:13:23AM Page 22 of 34 Page 23 of 34 Truckee Donner Public Utility District Water Balance Sheet June 30, 2020 ASSETS Utility Plant Utility Plant 02..367.20 Rsrvors & Tanks 02..368.20 Water Trans & Distr Lines 02.369.00 Services 02..370.00 Meters 02..371.20 Backflow Devices 02..373.20 Fire Hydrants 02.374.10 S C A D A Water System 02..374.20 G I S Map Hardware 02..374.21 G I S Map Software 02..374.22 Intangible Assets Software, Permits 02..379.00 Hirschdale Deferred Plant Pmts 02.389.00 Land & Land Rights Genl 02.390.10 Structures & Improvements H Q 02.391.00 Water Office Furn & Equip 02.392.00 Transportation Equipment 02.394.00 Tools Shop & Garage Equip 02..395.00 Laboratory Equipment 02.396.00 Water Power Operated Equipment 02.397.00 Communication Equipment 02.398.00 Miscellaneous Equipment 02.399.00 Computer Equipment Total Utility Plant Accumulated Depreciation 02..108.10 Accum Deprecn-Distrib Plant 02..108.20 Accum Deprecn-General Plant Total Accumulated Depreciation Construction Work In Progress 02..107.00 Construction Work In Progress 02..108.00 Retirement Work In Progress 02..110.00 W/O TfrAt Year -End Total Construction Work In Progress Total Utility Plant Total Non -Current & Capital Assets Total Assets 2020 4,107,405.12 69,295,218.16 13,899,425.22 6,730,167.67 1,476.04 3,847,728.40 5,784,929.81 32,966.69 113,930.33 338,412.65 57,875.63 7,630.76 868,049.73 0.00 2,408,767.30 112,284.26 9,862.33 5,862.05 605,243.87 384,526.28 100,199.15 124,638,369.46 (50,425,796.84) (2,201,742.08) (52,627,538.92) 1,816,889.08 0.00 0.00 1,816,889.08 73,827,719.62 78,068,562.31 90,228,346.11 2019 4,107,405.12 68,022,975.62 13,747,761.40 6,594,132.39 1,476.04 3,758,133.95 5,138,950.52 32,966.69 113,930.33 324,710.65 57,875.63 7,630.76 868,049.73 10,648.06 2,164,330.96 112,284.26 9,862.33 5,862.05 898,378.54 384,526.28 100,199.15 122,152,654.08 (46,076,411.16) (2,644,677.81) (48,721,088.97) 1,619,168.30 166.07 0.00 1,619,334.37 75,050,899.48 79,983,292.14 91,340,661.75 S Change 0.00 1,272,242.54 151,663.82 136,035.28 0.00 89,594.45 645,979.29 0.00 0.00 13,702.00 0.00 0.00 0.00 (10,648.06) 244,436.34 0.00 0.00 0.00 (293,134.67) 0.00 0.00 2,485,715.38 (4,349,385.68) 442,935.73 (3,906,449.95) 197,720.78 (166.07) 0.00 197,554.71 (1,223,179.86) (1,914,729.83) (1,112,315.64) % Change 0.00 % 1.87 % 1.10 % 2.06 % 0.00 % 2.38 % 12.57 % 0.00 % 0.00 % 4.22 % 0.00 % 0.00 % 0.00 % (100.00%) 11.29 % 0.00 % 0.00 % 0.00 % (32.63%) 0.00 % 0.00 % 2.03 % 9.44 % (16.75%) 8.02 % 12.21 % (100.00%) 0.00 % 12.20 % (1.63%) (2.39%) (1.22%) Page 3 of 5 8/3/2020 9:13:23AM Page 23 of 34 Page 24 of 34 Truckee Donner Public Utility District Water Balance Sheet June 30, 2020 LIABILITES Other Liabilites Accounts Payable 02..154.99 Uninvoiced Material 02..232.03 Development Agmt Refunds Payable 02..236.30 Sales Tax Payable Water 02..253.30 W R S A D Total Accounts Payable Customer Deposits 02..235.00 Customer Deposits 02..235.10 Customer Deposits Accrued Int Total Customer Deposits Other Current Liabilites 02..232.22 Due To Electric 02..242.10 Accrued Vacation 02..242.30 Accrued Sick Leave 50%>600 Hrs 02..242.40 Accrued Compensation Time 02..242.81 Opeb Liability Total Other Current Liabilites Total Other Liabilites Restricted Current Liabilites Accrued Interest Payable 02..237.50 Int Accrued - S R F #2910005-05 02..237.70 2015 & 2016 Int Accrued 2006 C O P 02..237.94 Int Accrued-D W R Prop 55 Total Accrued Interest Payable Total Restricted Current Liabilites Total Current Liabilites Non -Current Liabilites Long Term Debt 02..221.70 2015 & 2016 C O P Bond 02..221.71 2015 & 2016 C O P Bond Unamort Prem 02..221.94 D W R Prop 55 Loan 02..224.50 Loan - S R F #2910005-05 Total Long Term Debt Unearned Revenue 02..252.10 Connection Fees 02..252.25 F/F 02..252.42 Cust Advance Other Total Unearned Revenue Total Non -Current Liabilites Net Pension Liability Net Pension Liability 02..228.31 Net Pension Liability Total Net Pension Liability 2020 1,335.16 29,745.11 61.55 33,500.25 64,642.07 96,060.50 32.10 96,092.60 0.00 245,234.10 71,653.64 8,834.97 1,731,340.80 2,057,063.51 2,217,798.18 52,167.90 57,712.39 2,377.86 112,258.15 112,258.15 2,330,056.33 12,843,000.00 407,514.11 299,338.35 4 45R 79149 1 121,895.00 776,438.21 639,888.95 1,538,222.16 19,546,868.11 5.149.058.39 2019 S Change % Change 378.88 956.28 252.40 % 29,745.11 0.00 0.00 % 876.15 (814.60) (92.97%) 33,500.25 0.00 0.00 % 64,500.39 141.68 0.22 % 96,427.50 (367.00) (0.38%) 36.06 (3.96) (10.98%) 96,463.56 (370.96) (0.38%) 0.00 0.00 0.00 % 256,134.59 (10,900.49) (4.26%) 64,677.23 6,976.41 10.79 % 14,228.69 (5,393.72) (37.91%) 1,763,491.60 (32,150.80) (1.82%) 2,098,532.11 (41,468.60) (1.98%) 2,259,496.06 (41,697.88) (1.85%) 50,176.32 1,991.58 3.97 % 60,822.15 (3,109.76) (5.11%) 4,694.43 (2,316.57) (49.35%) 115,692.90 (3,434.75) (2.97%) 115,692.90 (3,434.75) (2.97%) 2,375,188.96 (45,132.63) (1.90%) 14,071,000.00 (1,228,000.00) (8.73%) 434,532.11 (27,018.00) (6.22%) 589,342.76 (290,004.41) (49.21%) 5,143,274.10 (684,480.61) (13.31%) 20,238,148.97 (2,229,503.02) (11.02%) 114,805.00 7,090.00 6.18 % 838,170.92 (61,732.71) (7.37%) 1,166,246.60 (526,357.65) (45.13%) 2,119,222.52 (581,000.36) (27.42%) 22,357,371.49 (2,810,503.38) (12.57%) 4,696,854.82 452,203.57 9.63 % 4,696,854.82 452,203.57 9.63 % Page 4 of 5 8/3/2020 9:13:23AM Page 24 of 34 Page 25 of 34 Truckee Donner Public Utility District Water Balance Sheet June 30, 2020 2020 2019 S Change % Change LIABILITES Total Net Pension Liability 5,149,058.39 4,696,854.82 452,203.57 9.63 % Deferred Inflow Of Resources Deferred Inflow Of Resources 02..254.00 Pension Liability Deferred Inflows 217,946.95 97,838.93 120,108.02 122.76 % 02..254.10 Opeb Liability Deferred Inflows 121,944.00 6,027.60 115,916.40 1,923.09 % Total Deferred Inflow Of Resources 339,890.95 103,866.53 236,024.42 227.24 % Total Deferred Inflow Of Resources 339,890.95 103,866.53 236,024.42 227.24 % Total Liabilites 27,365,873.78 29,533,281.80 (2,167,408.02) (7.34%) NET POSITION Beginning Of Period Net Position Beginning Of Period Net Position 02..216.00 Retained Earnings 40,248,523.70 41,119,956.83 (871,433.13) (2.12%) 02..216.10 Pension Liability Net Position (3,028,959.63) (3,028,959.63) 0.00 0.00 % 02..216.20 Sidefund Amortization Net Position (195,963.00) (195,963.00) 0.00 0.00 % 02..216.30 Opeb Liability Net Position (1,340,585.63) (1,340,585.63) 0.00 0.00 % 02..218.00 Non Operating Earnings 27,361,870.85 25,418,072.26 1,943,798.59 7.65 % Total Beginning Of Period Net Position 63,044,886.29 61,972,520.83 1,072,365.46 1.73 % Total Beginning Of Period Net Position 63,044,886.29 61,972,520.83 1,072,365.46 1.73 % Total Net Position 63,044,886.29 61,972,520.83 1,072,365.46 1.73 % Change in Net Position (182,413.96) (165,140.88) (17,273.08) 10.46 % Total Net Position 62,862,472.33 61,807,379.95 1,055,092.38 1.71 % Total Liabilites and Net Position 90,228,346.11 91,340,661.75 (1,112,315.64) (1,22%) Page 5 of 5 8/3/2020 9:13:23AM Page 25 of 34 Page 26 of 34 Truckee Donner Public Utility District Electric Income Statement YTD YTD June 30, 2020 0 2020 2019 $Change /o Change OPERATING REVENUES Sales To Customers 13,230,211.75 13,153,819.20 76,392.55 0.58 % Interdepartmental Sales 528,086.11 518,561.97 9,524.14 1.84 % Standby Fees 0.00 0.00 0.00 0.00 % Other Revenue 1,402,083.56 1,251,347.42 150,736.14 12.05 % Total Operating Revenues 15,160,381.42 14,923,728.59 236,652.83 1.59 % OPERATING EXPENSES Purchased Power 5,724,370.22 5,849,781.75 (125,411.53) (2.14%) Operations & Maintenance 3,145,063.75 2,465,654.05 679,409.70 27.55 % Consumer Services 694,819.73 730,300.66 (35,480.93) (4.86%) Administration & General 1,623,948.18 1,493,885.39 130,062.79 8.71 % Gasb 68 Pension Liability Expens 0.00 0.00 0.00 0.00 % Depreciation 1,471,755.79 1,374,459.67 97,296.12 7.08 % Total Operating Expenses 12,659,957.67 11,914,081.52 745,876.15 6.26 % Operating Income 2,500,423.75 3,009,647.07 (509,223.32) (16.92%) NON -OPERATING REVENUE(EXPENSES) Investment Income 200,087.82 246,432.32 (46,344.50) (18.81%) Interest Expense (837.96) (850.80) 12.84 (1.51%) Amortization (13,630.32) (13,630.32) 0.00 0.00 % Gain On Dispo Of Assets (10,469.30) 7,548.90 (18,018.20) (238.69%) Total Non -Operating Revenue(Expenses) 175,150.24 239,500.10 (64,349.86) (26.87%) Income Before Contributions 2,675,573.99 3,249,147.17 (573,573.18) (17.65%) CAPITAL CONTRIBUTIONS AND OTHER Capital Contributions And Other 258,223.96 675,477.99 (417,254.03) (61.77%) Total Capital Contributions And Other 258,223.96 675,477.99 (417,254.03) (61.77%) Change in Net Position 2,933,797.95 3,924,625.16 (990,827.21) (25.25%) Net Position - Beginning of Year 67,286,354.77 60,420,046.19 6,866,308.58 Total Net Position 70,220,152.72 64,344,671.35 5,875,481.37 9.13 % Page 1 of 1 8/26/2020 8:59:34AM Page 26 of 34 Page 27 of 34 Truckee Donner Public Utility District Electric Income Statement YTD YTD June 30, 2020 2020 2019 $Change %Change OPERATING REVENUES Sales To Customers 01.0.440.00 Elec Residential Sales 8,100,497.76 7,895,229.46 205,268.30 2.60 % 01.0.442.10 Elec Comm Sales - < 50 K V A 2,017,484.83 2,122,211.21 (104,726.38) (4.93%) 01.0.442.20 Elec Comm Sales - > 50 - < 200 K V A 900,422.71 934,678.10 (34,255.39) (3.66%) 01.0.442.30 Elec Comm Sales -> 200 K V A 431,554.85 426,808.04 4,746.81 1.11 % 01.0.445.00 Elec Sales To Pub Auth 1,780,251.60 1,774,892.39 5,359.21 0.30 % Total Sales To Customers 13,230,211.75 13,153,819.20 76,392.55 0.58 % Interdepartmental Sales 01.0.448.00 Elec Interdepartmental Sales 528,086.11 518,561.97 9,524.14 1.84 % Total Interdepartmental Sales 528,086.11 518,561.97 9,524.14 1.84 % Standby Fees 01.0.455.10 Standby Funds Nevada County 0.00 0.00 0.00 0.00 % 01.0.455.20 Standby Funds Placer County 0.00 0.00 0.00 0.00 % Total Standby Fees 0.00 0.00 0.00 0.00 % Other Revenue 01.0.450.10 Revenue Late Charges 14,071.12 27,557.37 (13,486.25) (48.94%) 01.0.450.20 Other Elec Rev -Trip Chg/Misc/Int 1,876.00 40.00 1,836.00 4,590.00 % 01.0.450.30 Other Elec Rev -Return Ck Chg 5,350.00 8,000.00 (2,650.00) (33.13%) 01.0.451.00 Elec Fees For Chg/Conn Svcs 34,790.00 35,540.00 (750.00) (2.11%) 01.0.454.20 Elec Misc Rents -Pole Contacts 424,402.60 170,503.36 253,899.24 148.91 % 01.0.455.00 Interdepartmental Rental Income 253,422.00 271,164.48 (17,742.48) (6.54%) 01.0.456.00 Other Revenue Miscellaneous 512.85 4,764.08 (4,251.23) (89.24%) 01.0.456.10 Misc Op Rev -Cal Card Rebate 1,082.68 1,019.10 63.58 6.24 % 01.0.456.30 Misc Op Rev -As Built Fee 508.72 1,162.29 (653.57) (56.23%) 01.0.456.56 Misc Op Rev - S E E A Admin Fee 1,500.00 1,500.00 0.00 0.00 % 01.0.456.58 A B 32 Allowances 664,434.48 729,960.00 (65,525.52) (8.98%) 01.6.456.40 Misc Op Pev Charging Stations 133.11 136.74 (3.63) (2.65%) Total Other Revenue 1,402,083.56 1,251,347.42 150,736.14 12.05 % Total Operating Revenues 15,160,381.42 14,923,728.59 236,652.83 1.59 % OPERATING EXPENSES Purchased Power 01.0.555.00 Purchased Power 5,724,370.22 5,849,781.75 (125,411.53) (2.14%) Total Purchased Power 5,724,370.22 5,849,781.75 (125,411.53) (2.14%) Operations & Maintenance 01.0.588.00 Misc General Operations 40.23 0.00 40.23 0.00 % 01.0.599.00 Maint B B Contract Expense 31,116.00 31,116.00 0.00 0.00 % 01.3.586.00 Meter Operations 6,805.44 9,695.60 (2,890.16) (29.81%) 01.3.587.00 Customer Installation Operations 254.45 1,058.21 (803.76) (75.95%) 01.3.593.00 Maint Of Distribution Lines 79.25 0.00 79.25 0.00 % 01.6.580.00 Ops Supervision & Engineering 666,654.84 626,878.45 39,776.39 6.35 % 01.6.582.00 Substation Operations 132,618.77 144,728.11 (12,109.34) (8.37%) 01.6.583.00 Distribution Operations 1,302,151.01 761,700.11 540,450.90 70.95 % 01.6.585.00 Security & Street Light Ops 640.55 0.00 640.55 0.00 % 01.6.586.00 Meter Operations 167,856.59 88,857.99 78,998.60 88.90 % 01.6.587.00 Customer Installation Operations 48,726.26 115,632.24 (66,905.98) (57.86%) 01.6.588.00 Misc General Operations 256,921.95 183,873.76 73,048.19 39.73 % 01.6.592.00 Maint Of Station Equipment 14,646.64 2,137.18 12,509.46 585.33 % 01.6.593.00 Maint Of Distribution Lines 320,811.24 375,196.83 (54,385.59) (14.50%) Page 1 of 4 8/3/2020 9:01:56AM Page 27 of 34 Page 28 of 34 Truckee Donner Public Utility District Electric Income Statement YTD YTD June 30, 2020 2020 2019 $Change %Change Operations & Maintenance 01.6.596.00 Maint Of Sec/Str Lighting 1,381.17 1,488.34 (107.17) (7.20%) 01.9.580.00 Ops Supervision & Engineering 81,616.57 60,117.90 21,498.67 35.76 % 01.9.588.00 Misc General Operations 112,742.79 63,173.33 49,569.46 78.47 % Total Operations & Maintenance 3,145,063.75 2,465,654.05 679,409.70 27.55 % Consumer Services 01.3.901.00 Customer Accounts Supervision 52,053.64 41,557.36 10,496.28 25.26 % 01.3.902.00 Meter Reading Expense 2,485.94 13,443.54 (10,957.60) (81.51%) 01.3.903.00 Cust Records & Coll Expenses 235,580.97 258,777.90 (23,196.93) (8.96%) 01.3.903.10 Cust Records & Coll Expenses 0.00 3,516.51 (3,516.51) (100.00%) 01.3.904.00 Provision For Bad Debts 6,881.00 6,838.00 43.00 0.63 % 01.4.907.00 Electric Vehicle Charger Rebate 1,500.00 2,000.00 (500.00) (25.00%) 01.4.908.00 P B: Conservation 110,426.66 102,436.15 7,990.51 7.80 % 01.4.908.40 P B: Research & Development 8,650.12 19,626.50 (10,976.38) (55.93%) 01.4.908.50 P B: Low Income 86,281.95 25,293.65 60,988.30 241.12 % 01.4.908.60 P B: Renewable Power 0.00 131,699.28 (131,699.28) (100.00%) 01.4.908.70 P B: Rebates 50,574.04 52,156.37 (1,582.33) (3.03%) 01.9.902.00 Meter Reading Expense 77,613.19 7,179.11 70,434.08 981.10 % 01.9.903.00 Cust Records & Coll Expenses 62,772.22 65,776.29 (3,004.07) (4.57%) Total Consumer Services 694,819.73 730,300.66 (35,480.93) (4.86%) Administration & General 01.1.923.00 Outside Services Employed 10,159.56 17,266.06 (7,106.50) (41.16%) 01.1.930.20 Misc General Expenses 64,825.40 51,939.77 12,885.63 24.81 % 01.2.909.00 Public Information 53,151.32 44,747.48 8,403.84 18.78 % 01.2.920.00 Admin & Ops General Expenses 156,803.74 126,372.83 30,430.91 24.08 % 01.2.921.00 Office Supplies & Expenses 27,406.03 48,307.60 (20,901.57) (43.27%) 01.2.921.10 Office Supplies & Exp - Leg & Reg 38,051.20 41,478.30 (3,427.10) (8.26%) 01.2.923.00 Outside Services Employed 43,739.02 9,274.65 34,464.37 371.60 % 01.2.925.00 Injuries & Damages 1,967.60 6,939.16 (4,971.56) (71.64%) 01.2.930.10 General Advertising Expenses 11,267.77 15,410.80 (4,143.03) (26.88%) 01.2.930.20 Misc General Expenses 50,889.87 39,411.43 11,478.44 29.12 % 01.3.920.00 Admin & Ops General Expenses 254,968.50 202,162.69 52,805.81 26.12 % 01.3.921.00 Office Supplies & Expenses 48,574.47 47,025.97 1,548.50 3.29 % 01.3.923.00 Outside Services Employed 57,666.91 40,797.03 16,869.88 41.35 % 01.3.924.00 Insurance Expense 48,652.98 74,930.23 (26,277.25) (35.07%) 01.3.925.00 Injuries & Damages 8,041.76 9,059.13 (1,017.37) (11.23%) 01.3.926.50 Payroll O/H Clearing 0.00 0.00 0.00 0.00 % 01.3.963.00 Purchasing & Warehousing 0.00 0.00 0.00 0.00 % 01.4.920.00 Admin & Ops General Expenses 1,302.13 1,068.36 233.77 21.88 % 01.4.921.00 Office Supplies & Expenses 3,444.14 4,941.55 (1,497.41) (30.30%) 01.4.925.00 Injuries & Damages 309.80 239.46 70.34 29.37 % 01.4.930.10 General Advertising Expenses 7,545.78 13,550.63 (6,004.85) (44.31%) 01.4.930.20 Misc General Expenses 0.00 8,750.00 (8,750.00) (100.00%) 01.6.923.00 Outside Services Employed 124,861.54 106,008.93 18,852.61 17.78 % 01.6.925.00 Injuries & Damages 82,142.97 134,122.58 (51,979.61) (38.76%) 01.6.928.00 Regulatory Commission Expense 9,003.90 23,999.55 (14,995.65) (62.48%) 01.6.935.10 Maint Of District Office Bldg 0.00 0.00 0.00 0.00 % 01.7.935.10 Maint Of District Office Bldg 194,088.65 213,097.26 (19,008.61) (8.92%) 01.9.920.00 Admin & Ops General Expenses 302,539.03 193,627.21 108,911.82 56.25 % 01.9.921.00 Office Supplies & Expenses 10,688.53 15,933.84 (5,245.31) (32.92%) 01.9.923.00 Outside Services Employed 0.00 867.30 (867.30) (100.00%) 01.9.925.00 Injuries & Damages 11,855.58 2,555.59 9,299.99 363.91 % Total Administration & General 1,623,948.18 1,493,885.39 130,062.79 8.71 % Page 2 of 4 8/3/2020 9:01:56AM Page 28 of 34 Page 29 of 34 Truckee Donner Public Utility District Electric Income Statement YTD June 30, 2020 2020 Gasb 68 Pension Liability Expense 01.0.926.00 Pension Expense 0.00 01.0.926.02 Opeb Net Obligation 0.00 Total Gasb 68 Pension Liability Expense 0.00 Depreciation 01.0.403.10 Depreciation Exp-Distr Plant 1,142,986.47 01.0.403.20 Depreciation Exp-Gen Plant 328,769.32 Total Depreciation 1,471,755.79 YTD 2019 $ Change % Change 1,005,178.01 0.00 137,808.46 1,374,459.67 97,296.12 Total Operating Expenses 12,659,957.67 11,914,081.52 745,876.15 Operating Income 2,500,423.75 3,009,647.07 (509,223.32) NON -OPERATING REVENUE(EXPENSES) Investment Income 01.0.419.10 Interest Inc -Cash Unrestricted 198,998.58 243,591.53 (44,592.95) 01.0.419.11 Int Inc -Standby 9.46 6.71 2.75 01.0.419.90 Int Inc- Pension Fund 1,079.78 2,834.08 (1,754.30) Total Investment Income 200,087.82 246,432.32 (46,344.50) Interest Expense 01.0.427.89 Int Exp - B B Dark Fiber I R U Agreeme (837.96) (850.80) 12.84 Total Interest Expense (837.96) (850.80) 12.84 Amortization 01.0.428.90 Amort Of Debt Disc & Exp C O P (13,630.32) (13,630.32) 0.00 Total Amortization (13,630.32) (13,630.32) 0.00 Gain On Dispo Of Assets 01.0.421.10 Gain / (Loss) On Disposition Of Propert., (10,469.30) 7,548.90 (18,018.20) Total Gain On Dispo Of Assets (10,469.30) 7,548.90 (18,018.20) Total Non -Operating Revenue(Expenses) 175,150.24 239,500.10 (64,349.86) Income Before Contributions 2,675,573.99 3,249,147.17 (573,573.18) CAPITAL CONTRIBUTIONS AND OTHER Capital Contributions And Other 01.0.421.50 Contrib Capital -Monetary 6,767.73 69,639.57 (62,871.84) 01.0.421.60 Contrib Capital-F/F 0.00 0.00 0.00 01.0.421.70 Contrib Capital -Donated Prop 54,004.06 210,636.84 (156,632.78) 01.0.421.75 Contrib Capital-Interdepartment 0.00 0.00 0.00 01.0.428.00 Other Contribution Pension Sidefund De 180,930.00 179,400.00 1,530.00 01.0.456.50 Misc Op Rev -Conn Fees 16,522.17 215,801.58 (199,279.41) Total Capital Contributions And Other 258,223.96 675,477.99 (417,254.03) Total Capital Contributions And Other 258,223.96 675,477.99 (417,254.03) Change in Net Position 2,933,797.95 3,924,625.16 (990,827.21) Net Position - Beginning of Year 67,286,354.77 60,420,046.19 6,866,308.58 0.00 % 0.00 % 0.00 % 13.71 % (10.97%) 7.08 % 6.26 % 16.92% (18.31%) 40.98 % (61.90%) (18.81%) 0.00 % 0.00 % (238.69%) (238.69%) (26.87%) 17.65% 90.28%) 0.00 % 74.36%) 0.00 % 0.85 % 92.34%) (61.77%) (61.77%) 25.25%) Page 3 of 4 8/3/2020 9:01:56AM Page 29 of 34 Page 30 of 34 Truckee Donner Public Utility District Electric Income Statement YTD June 30, 2020 2020 Total Net Position 70,220,152.72 1'AR 2019 $ Change 64,344,671.35 5,875,481.37 % Change 9.13 Page 4 of 4 8/3/2020 9:01:56AM Page 30 of 34 Page 31 of 34 Truckee Donner Public Utility District Water Income Statement YTD YTD June 30, 2020 0 2020 2019 $Change /o Change OPERATING REVENUES Sales To Customers 6,321,526.14 6,018,940.06 302,586.08 5.03 % Interdepartmental Sales 1,346.52 1,146.00 200.52 17.50 % Standby Fees 0.00 0.00 0.00 0.00 % Other Revenue 131,495.38 151,599.05 (20,103.67) (13.26%) Total Operating Revenues 6,454,368.04 6,171,685.11 282,682.93 4.58 % OPERATING EXPENSES Operations & Maintenance 2,693,991.12 2,366,723.13 327,267.99 13.83 % Consumer Services 347,746.22 389,279.65 (41,533.43) (10.67%) Administration & General 1,312,898.75 1,270,108.75 42,790.00 3.37 % Gasb 68 Pension Liability Expens 0.00 0.00 0.00 0.00 % Depreciation 2,197,565.56 2,201,489.38 (3,923.82) (0.18%) Total Operating Expenses 6,552,201.65 6,227,600.91 324,600.74 5.21 % Operating Income (97,833.61) (55,915.80) (41,917.81) 74.97 % NON -OPERATING REVENUE(EXPENSES) Investment Income 131,793.23 187,884.94 (56,091.71) (29.85%) Interest Expense (292,824.92) (308,961.85) 16,136.93 (5.22%) Amortization (2,892.00) (2,892.00) 0.00 0.00 % Gain On Dispo Of Assets 249,354.04 48,703.91 200,650.13 411.98 % Total Non -Operating Revenue(Expenses) 85,430.35 (75,265.00) 160,695.35 (213.51%) Income Before Contributions (12,403.26) (131,180.80) 118,777.54 (90.54%) CAPITAL CONTRIBUTIONS AND OTHER Capital Contributions And Other (170,010.70) (33,960.08) (136,050.62) 400.62 % Total Capital Contributions And Other (170,010.70) (33,960.08) (136,050.62) 400.62 % Change in Net Position (182,413.96) (165,140.88) (17,273.08) 10.46 % Net Position - Beginning of Year 63,044,886.29 61,972,520.83 1,072,365.46 Total Net Position 62,862,472.33 61,807,379.95 1,055,092.38 1.71 % Page 1 of 1 8/26/2020 9:01:19AM Page 31 of 34 Page 32 of 34 Truckee Donner Public Utility District Water Income Statement YTD YTD June 30, 2020 2020 2019 $Change %Change OPERATING REVENUES Sales To Customers 02.0.460.00 Water Residential Sales 5,652,128.98 5,402,810.58 249,318.40 4.61 % 02.0.461.00 Water Commercial Sales 630,238.47 591,726.17 38,512.30 6.51 % 02.0.461.10 Water Nonpotable Sales 39,158.69 24,403.31 14,755.38 60.46 % Total Sales To Customers 6,321,526.14 6,018,940.06 302,586.08 5.03 % Interdepartmental Sales 02.0.467.00 Water Interdepartmental Sales 1,346.52 1,146.00 200.52 17.50 % Total Interdepartmental Sales 1,346.52 1,146.00 200.52 17.50 % Standby Fees 02.0.455.10 Standby Funds Nevada County 0.00 0.00 0.00 0.00 % 02.0.455.20 Standby Funds Placer County 0.00 0.00 0.00 0.00 % Total Standby Fees 0.00 0.00 0.00 0.00 % Other Revenue 02.0.450.10 Revenue Late Charges 108.99 0.00 108.99 0.00 % 02.0.456.00 Other Revenue Miscellaneous 1,100.00 11,481.49 (10,381.49) (90.42%) 02.0.456.10 Misc Op Rev -Cal Card Rebate 1,082.66 1,019.09 63.57 6.24 % 02.0.456.20 Misc Op Rev - D L A D Admin Fee Reir 16,956.23 17,677.72 (721.49) (4.08%) 02.0.456.30 Misc Op Rev -As Built Fee 0.00 732.09 (732.09) (100.00%) 02.0.456.60 Illegal Hookup Fee 0.00 0.00 0.00 0.00 % 02.0.462.00 Private Fire Prot -Sprinkler 1,574.46 1,439.64 134.82 9.36 % 02.0.471.00 Misc Op Rev -Conn Fees/Svc Chgs 1,250.00 1,720.00 (470.00) (27.33%) 02.0.472.00 Rents From Water Property 941.20 1,987.63 (1,046.43) (52.65%) 02.0.472.10 Rents Water Property Wireless 35,757.07 34,957.92 799.15 2.29 % 02.0.474.00 Other Wtr Revenue -Late Chgs 7,855.29 16,171.17 (8,315.88) (51.42%) 02.0.474.10 Other Wtr Revenue -Trip Chgs 0.00 80.00 (80.00) (100.00%) 02.0.474.20 Other Wtr Revenue -Temp Use Pmts 9,144.46 8,795.01 349.45 3.97 % 02.0.474.50 Other Wtr Revenue-Ret Ck Chg 475.00 675.00 (200.00) (29.63%) 02.0.476.50 D L Monthly Rate Component 55,250.02 54,862.29 387.73 0.71 % Total Other Revenue 131,495.38 151,599.05 (20,103.67) (13.26%) Total Operating Revenues 6,454,368.04 6,171,685.11 282,682.93 4.58 % OPERATING EXPENSES Operations & Maintenance 02.7.680.00 Operations Supervision 187,695.56 167,850.03 19,845.53 11.82 % 02.7.680.50 Construction Engineering 42,062.31 30,726.52 11,335.79 36.89 % 02.7.681.00 Source Of Supply Operations 499,094.54 517,256.41 (18,161.87) (3.51%) 02.7.682.10 Power Supply 546,628.76 550,741.70 (4,112.94) (0.75%) 02.7.684.20 Distribution Operations 463,085.53 354,067.96 109,017.57 30.79 % 02.7.684.30 Meters/Services Operations 3,377.26 2,629.44 747.82 28.44 % 02.7.688.00 Misc General Expense 240,404.47 189,393.27 51,011.20 26.93 % 02.7.690.00 Maint Supervision & Engineering 129,718.30 89,666.91 40,051.39 44.67 % 02.7.691.00 Maint Of Sources 374,373.92 333,087.88 41,286.04 12.39 % 02.7.694.20 Maint Of Distribution Lines 88,224.95 40,205.36 48,019.59 119.44 % 02.9.680.00 Operations Supervision 79,926.37 46,364.05 33,562.32 72.39 % 02.9.688.00 Misc General Expense 39,399.15 44,733.60 (5,334.45) (11.92%) Total Operations & Maintenance 2,693,991.12 2,366,723.13 327,267.99 13.83 % Consumer Services 02.3.901.00 Customer Accounts Supervision 52,051.14 41,550.00 10,501.14 25.27 % 02.3.903.00 Cust Records & Coll Expenses 222,899.69 251,988.01 (29,088.32) (11.54%) Page 1 of 3 8/3/2020 9:02:55AM Page 32 of 34 Page 33 of 34 Truckee Donner Public Utility District Water Income Statement YTD YTD June 30, 2020 2020 2019 $Change %Change Consumer Services 02.3.903.10 Cust Records & Coll Expenses 0.00 469.74 (469.74) (100.00%) 02.3.904.00 Provision For Bad Debts 1,897.00 2,843.76 (946.76) (33.29%) 02.4.908.00 P B: Conservation 0.00 82.24 (82.24) (100.00%) 02.4.908.80 Water Conservation 17,467.73 29,287.87 (11,820.14) (40.36%) 02.9.902.00 Meter Reading Expense 12,609.53 8,857.68 3,751.85 42.36 % 02.9.903.00 Cust Records & Coll Expenses 40,821.13 54,200.35 (13,379.22) (24.68%) Total Consumer Services 347,746.22 389,279.65 (41,533.43) (10.67%) Administration & General 02.0.931.00 Interdepartmental Rent 253,422.00 271,164.48 (17,742.48) (6.54%) 02.1.923.00 Outside Services Employed 10,159.56 17,266.04 (7,106.48) (41.16%) 02.1.930.20 Misc General Expenses 64,436.71 51,681.40 12,755.31 24.68 % 02.2.909.00 Public Information 53,151.10 44,352.89 8,798.21 19.84 % 02.2.920.00 Admin & Ops General Expenses 156,803.60 127,749.44 29,054.16 22.74 % 02.2.921.00 Office Supplies & Expenses 29,071.98 48,125.31 (19,053.33) (39.59%) 02.2.921.10 Office Supplies & Exp - Leg & Reg 17,333.54 24,952.77 (7,619.23) (30.53%) 02.2.923.00 Outside Services Employed 44,979.85 6,816.71 38,163.14 559.85 % 02.2.925.00 Injuries & Damages 2,241.54 7,039.17 (4,797.63) (68.16%) 02.2.930.10 General Advertising Expenses 5,827.09 7,256.72 (1,429.63) (19.70%) 02.2.930.20 Misc General Expenses 34,134.26 21,925.43 12,208.83 55.68 % 02.3.920.00 Admin & Ops General Expenses 233,506.87 252,755.02 (19,248.15) (7.62%) 02.3.921.00 Office Supplies & Expenses 47,741.69 46,818.20 923.49 1.97 % 02.3.923.00 Outside Services Employed 57,666.87 22,842.14 34,824.73 152.46 % 02.3.924.00 Insurance Expense 51,903.00 77,776.21 (25,873.21) (33.27%) 02.3.925.00 Injuries & Damages 5,486.87 6,959.56 (1,472.69) (21.16%) 02.4.920.00 Admin & Ops General Expenses 0.00 457.85 (457.85) (100.00%) 02.4.921.00 Office Supplies & Expenses 414.24 1,862.90 (1,448.66) (77.76%) 02.4.925.00 Injuries & Damages 132.79 102.59 30.20 29.44 % 02.4.930.10 General Advertising Expenses 2,758.88 13,416.86 (10,657.98) (79.44%) 02.4.930.20 Misc General Expenses 0.00 3,750.00 (3,750.00) (100.00%) 02.7.923.00 Outside Services Employed 0.00 0.00 0.00 0.00 % 02.7.925.00 Injuries & Damages 55,652.53 39,405.60 16,246.93 41.23 % 02.7.950.00 Transportation Expense 0.00 0.00 0.00 (100.00%) 02.9.920.00 Admin & Ops General Expenses 172,431.76 158,832.06 13,599.70 8.56 % 02.9.921.00 Office Supplies & Expenses 7,022.03 14,130.01 (7,107.98) (50.30%) 02.9.923.00 Outside Services Employed 0.00 237.20 (237.20) (100.00%) 02.9.925.00 Injuries & Damages 6,619.99 2,432.19 4,187.80 172.18 % Total Administration & General 1,312,898.75 1,270,108.75 42,790.00 3.37 % Gasb 68 Pension Liability Expense 02.0.926.00 Pension Expense 0.00 0.00 0.00 0.00 % 02.0.926.02 Opeb Net Obligation 0.00 0.00 0.00 0.00 % Total Gash 68 Pension Liability Expense 0.00 0.00 0.00 0.00 % Depreciation 02.0.403.10 Depreciation Exp-Distr Plant 2,155,942.82 2,150,096.50 5,846.32 0.27 % 02.0.403.20 Depreciation Exp-Gen Plant 41,622.74 51,392.88 (9,770.14) (19.01%) Total Depreciation 2,197,565.56 2,201,489.38 (3,923.82) (0.18%) Total Operating Expenses 6,552,201.65 6,227,600.91 324,600.74 5.21 % Operating Income (97,833.61) (55,915.80) (41,917.81) 74.97 % NON -OPERATING REVENUE(EXPENSES) Page 2 of 3 8/3/2020 9:03:05AM Page 33 of 34 Page 34 of 34 Truckee Donner Public Utility District Water Income Statement YTD YTD June 30, 2020 2020 2019 $Change %Change Investment Income 02.0.419.10 Int Inc -Cash Unrestricted 68,128.04 81,657.75 (13,529.71) (16.57%) 02.0.419.11 Int Inc -Standby 58.16 42.58 15.58 36.59 % 02.0.419.16 Int Inc - D L A D - N C/P C 32,537.11 48,415.48 (15,878.37) (32.80%) 02.0.419.17 Inv Inc -Unrealized Gain (Loss) 0.00 0.00 0.00 0.00 % 02.0.419.18 Inv Inc -Unrealized Gain(L) D L (13,612.00) 249.00 (13,861.00) #######%) 02.0.419.20 Int Inc -Cash Restricted 43,576.00 53,773.61 (10,197.61) (18.96%) 02.0.419.90 Int Inc - C O P 1,105.92 3,746.52 (2,640.60) (70.48%) Total Investment Income 131,793.23 187,884.94 (56,091.71) (29.85%) Interest Expense 02.0.427.50 Int Exp - S R F 2910005-05 Loan (52,167.90) (50,176.32) (1,991.58) 3.97 % 02.0.427.70 Int Exp 2006 C O P (234,735.42) (248,300.10) 13,564.68 (5.46%) 02.0.427.94 Int Exp-D W R Prop 55 Loan (5,921.60) (10,485.43) 4,563.83 (43.53%) Total Interest Expense (292,824.92) (308,961.85) 16,136.93 (5.22%) Amortization 02.0.428.90 Amort Of Debt Disc & Exp C O P (2,892.00) (2,892.00) 0.00 0.00 % Total Amortization (2,892.00) (2,892.00) 0.00 0.00 % Gain On Dispo Of Assets 02.0.421.10 Gain / (Loss) On Disposition Of Propert: 249,354.04 48,703.91 200,650.13 411.98 % Total Gain On Dispo Of Assets 249,354.04 48,703.91 200,650.13 411.98 % Total Non -Operating Revenue(Expenses) 85,430.35 (75,265.00) 160,695.35 (213.51%) Income Before Contributions (12,403.26) (131,180.80) 118,777.54 (90.54%) CAPITAL CONTRIBUTIONS AND OTHER Capital Contributions And Other 02.0.421.50 Contrib Capital -Monetary (1,524.34) 17,834.73 (19,359.07) (108.55%) 02.0.421.60 Contrib Capital-F/F 0.00 0.00 0.00 0.00 % 02.0.421.70 Contrib Capital -Donated Prop 9,500.00 115,095.09 (105,595.09) (91.75%) 02.0.421.75 Contrib Capital-Interdepartment 0.00 0.00 0.00 0.00 % 02.0.428.00 Other Contribution Pension Sidefund De (180,930.00) (179,400.00) (1,530.00) 0.85 % 02.0.456.50 Misc Op Rev -Conn Fees 2,943.64 12,510.10 (9,566.46) (76.47%) Total Capital Contributions And Other (170,010.70) (33,960.08) (136,050.62) 400.62 % Total Capital Contributions And Other (170,010.70) (33,960.08) (136,050.62) 400.62 % Change in Net Position (182,413.96) (165,140.88) (17,273.08) 10.46 % Net Position - Beginning of Year 63,044,886.29 61,972,520.83 1,072,365.46 Total Net Position 62,862,472.33 61,807,379.95 1,055,092.38 1.71 % Page 3 of 3 8/3/2020 9:03:05AM Page 34 of 34