FY BUDGETED CURRENT REVENUE MONTHLY ESTIMATED CASH INFLOW COMPARED TO ACTUAL RECEIPTS (CUMULATIVE) TOTAL (Excludes Reclamation Reimbursements)

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1 FY BUDGETED CURRENT REVENUE MONTHLY ESTIMATED CASH INFLOW COMPARED TO ACTUAL RECEIPTS (CUMULATIVE) TOTAL (Excludes Reclamation Reimbursements) $13,000,000 $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- Estimated Cash Inflow * 4,251 4,644 11, , ,820 6,384,986 6,787,972 6,969,053 7,049,935 11,501,323 11,585,229 11,642,633 11,796,150 11,808,000 11,977,000 Actual Receipts * 5,045 5,671 Difference 793 1,027 Actual / Budget % 118.7% 122.1% * Estimated Cash Inflow and Actual Receipts are presented on a cumulative basis for the budget year. Page 1

2 FY OPERATING BUDGET MONTHLY ESTIMATED CASH OUTFLOW COMPARED TO ACTUAL DISBURSEMENTS (CUMULATIVE) TOTAL (Excludes $433,900 in Contingencies) $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- Estimated Cash Outflow * 302, ,514 1,224,583 1,616,394 1,947,424 2,313,947 3,881,307 4,219,788 5,809,416 7,234,676 8,592,182 9,056,430 9,209,933 9,397,600 9,397,600 Actual Disbursements * 261, ,366 Difference 41, ,148 Actual / Budget % 86.3% 85.9% * Estimated Cash Outflow and Actual Disbursements are presented on a cumulative basis for the budget year. Page 2

3 FY OPERATING BUDGET MONTHLY ESTIMATED CASH OUTFLOW COMPARED TO ACTUAL DISBURSEMENTS (CUMULATIVE) ADMINISTRATION / ENGINEERING (Excludes $77,800 in Contingencies) $1,600,000 $1,500,000 $1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700, $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- Estimated Cash Outflow 129, , , , , , ,658 1,008,579 1,207,408 1,321,629 1,440,633 1,541,629 1,559,200 1,559,200 1,559,200 Actual Disbursements 112, ,847 Difference 17,012 47,899 Actual / Budget % 86.9% 84.5% * Estimated Cash Outflow and Actual Disbursements are presented on a cumulative basis for the budget year. Page 3

4 FY OPERATING BUDGET MONTHLY ESTIMATED CASH OUTFLOW COMPARED TO ACTUAL DISBURSEMENTS (CUMULATIVE) POLICE PROTECTION / SECURITY $200,000 $190,000 $180,000 $170,000 $160,000 $150,000 $140,000 $130,000 $120,000 $110,000 $100,000 $90, $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $- Estimated Cash Outflow ,500 42,500 42,500 85,000 85,000 85, , , , , , ,000 Actual Disbursements - - Difference - - Actual / Budget % 0.0% 0.0% * Estimated Cash Outflow and Actual Disbursements are presented on a cumulative basis for the budget year. Page 4

5 $5,000,000 $4,750,000 $4,500,000 $4,250,000 $4,000,000 $3,750,000 $3,500,000 $3,250,000 $3,000,000 $2,750,000 $2,500,000 $2,250,000 $2,000,000 $1,750,000 $1,500,000 $1,250,000 $1,000,000 $750,000 $500,000 $250,000 $- FY OPERATING BUDGET MONTHLY ESTIMATED CASH OUTFLOW COMPARED TO ACTUAL DISBURSEMENTS (CUMULATIVE) FIRE / EMERGENCY MEDICAL (Excludes $231,600 in Contingencies) Estimated Cash Outflow 18,031 41,522 86, , , ,590 1,274,214 1,306,100 2,358,751 3,419,242 4,457,220 4,498,424 4,544,183 4,633,900 4,633,900 Actual Disbursements 8,036 17,729 Difference 9,995 23,793 Actual / Budget % 44.6% 42.7% * Estimated Cash Outflow and Actual Disbursements are presented on a cumulative basis for the budget year. Page 5

6 FY OPERATING BUDGET MONTHLY ESTIMATED CASH OUTFLOW COMPARED TO ACTUAL DISBURSEMENTS (CUMULATIVE) WASTEWATER / MAINTENANCE (Excludes $102,500 in Contingencies) $2,100,000 $2,000,000 $1,900,000 $1,800,000 $1,700,000 $1,600,000 $1,500,000 $1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- Estimated Cash Outflow 137, , , , , ,817 1,150,052 1,309,220 1,472,764 1,624,782 1,779,701 1,929,494 1,956,550 2,054,500 2,054,500 Actual Disbursements 131, ,236 Difference 6,066 23,495 Actual / Budget % 95.6% 93.2% * Estimated Cash Outflow and Actual Disbursements are presented on a cumulative basis for the budget year. Page 6

7 FY OPERATING BUDGET MONTHLY ESTIMATED CASH OUTFLOW COMPARED TO ACTUAL DISBURSEMENTS (CUMULATIVE) SOLID WASTE $600,000 $550,000 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Estimated Cash Outflow , , , , , , , , , , , , ,000 Actual Disbursements - - Difference - - Actual / Budget % 0.0% 0.0% * Estimated Cash Outflow and Actual Disbursements are presented on a cumulative basis for the budget year. Page 7

8 FY OPERATING BUDGET MONTHLY ESTIMATED CASH OUTFLOW COMPARED TO ACTUAL DISBURSEMENTS (CUMULATIVE) RECLAMATION (Excludes $22,000 in Contingencies) $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Estimated Cash Outflow 16,720 37,515 72, , , , , , , , , , , , ,000 Actual Disbursements 8,265 29,554 Difference 8,455 7,961 Actual / Budget % 49.4% 78.8% * Estimated Cash Outflow and Actual Disbursements are presented on a cumulative basis for the budget year. Page 8

9 TOTAL BUDGET SUMMARY REVENUES Property Taxes $ 9,800,000 $ - $ - $ (9,800,000) 0.0% User Fees: 1,462,000 - (674) (1,462,674) 0.0% Interest 400, (399,030) 0.2% Other 315, ,375 (309,625) 1.7% $ 11,977,000 $ 627 $ 5,671 $ (11,971,329) 0.0% Reimbursements 614,000 8,265 8,265 (605,735) 1.3% Amount to be Allocated From Current Revenues $ 12,591,000 $ 8,891 $ 13,936 $ (12,577,064) 0.1% Fund Balance/Reserve Funds 4,510, , ,169 (4,118,331) 8.7% Total Revenues $ 17,101,500 $ 401,060 $ 406,105 $ (16,695,395) 2.4% EXPENDITURES Operations $ 9,375,500 $ 347,977 $ 600,812 $ 8,774, % Reimbursable Expenses 456,000 21,289 29, , % Allocation to O&M and Rate Stabilization Reserves 28, , % Operations $ 9,859,500 $ 369,266 $ 630,366 $ 9,229, % Capital Outlays $ 7,084,000 $ 394,373 $ 396,123 $ 6,687, % Reimbursable Expenses 158, , % Capital Outlays $ 7,242,000 $ 394,688 $ 396,438 $ 6,845, % Total Expenditures $ 17,101,500 $ 763,954 $ 1,026,804 $ 16,074, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 9

10 1. OPERATING BUDGET SUMMARY REVENUES Property Taxes $ 7,476,500 $ - $ - $ (7,476,500) 0.0% User Fees: 1,462,000 - (674) (1,462,674) 0.0% Interest 150, (149,030) 0.6% Other 315, ,375 (309,625) 1.7% $ 9,403,500 $ 627 $ 5,671 $ (9,397,829) 0.1% Reimbursements 456,000 8,265 8,265 (447,735) 1.8% Total Revenues $ 9,859,500 $ 8,891 $ 13,936 $ (9,845,564) 0.1% EXPENDITURES Personnel $ 1,637,200 $ 227,160 $ 359,974 $ 1,277, % Reimbursable Expenses Reclamation 175,800 7,816 15, , % Personnel $ 1,813,000 $ 234,976 $ 375,203 $ 1,437, % Other O & M 1,421,400 50, ,838 1,320, % Reimbursable Expenses Reclamation 280,200 13,473 14, , % Other O&M $ 1,701,600 $ 64,290 $ 115,163 $ 1,586, % Contractual Services 5,905,000 70, ,000 5,765, % Contingency - 5% 411, , % SUBTOTAL EXPENDITURES (Before Alloc to Operating Reserves) Allocation to O&M and Rate Stabilization Reserves $ 9,831,500 $ 369,266 $ 630,366 $ 9,201, % 28, , % Total Expenditures $ 9,859,500 $ 369,266 $ 630,366 $ 9,229, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 10

11 2. CAPITAL OUTLAY BUDGET SUMMARY REVENUES Property Taxes $ 2,323,500 $ - $ - $ (2,323,500) 0.0% Interest 250, (250,000) 0.0% $ 2,573,500 $ - $ - $ (2,573,500) 0.0% Reimbursements 158, (158,000) 0.0% Amount to be Allocated From Current Revenues $ 2,731,500 $ - $ - $ (2,731,500) 0.0% Capital Outlay Reserve Funds 785, (785,500) 0.0% Carry-Over Appropriations 3,725, , ,169 (3,332,831) 10.5% Total Revenues $ 7,242,000 $ 392,169 $ 392,169 $ (6,849,831) 5.4% EXPENDITURES Capital Outlay Expenses $ 7,084,000, $ 394,373 $ 396,123 $ 6,687,877, 5.6% Reimbursable Expenses Forest Lake Capital Improvements 75, , % Pipeline Cathodic Protection Phase II 50, , % Reclam Project Equipment 33, , % Total Expenditures $ 7,242,000 $ 394,688 $ 396,438 $ 6,845, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 11

12 REVENUE DETAIL I. PROPERTY TAXES Property Taxes $ 9,800,000 $ - $ - $ (9,800,000) 0.0% $ 9,800,000 $ - $ - $ (9,800,000) 0.0% II. CHARGES FOR SERVICES Sewer Service Charges $ 735,000 $ - $ (674) $ (735,674) -0.1% Residential Garbage Basic Service Charges 532, (532,000) 0.0% Fire Service Special Tax 195, (195,000) 0.0% $ 1,462,000 $ - $ (674) $ (1,462,674) 0.0% III. INTEREST Operations Fund 600 $ 150,000 $ 194 $ 970 $ (149,030) 0.6% Capital Outlay Fund , (250,000) 0.0% $ 400,000 $ 194 $ 970 $ (399,030) 0.2% IV. OTHER REVENUE Proposition 172 Funds $ 169,000 $ - $ - $ (169,000) 0.0% Garbage Franchise Fees 74, (74,000) 0.0% Sewer Connection and Permit Fees 42, ,661 (37,339) 11.1% PBCSD Support Services / Office Rent 10, (10,000) 0.0% Other Revenues and Refunds 20, (19,286) 3.6% $ 315,000 $ 433 $ 5,375 $ (309,625) 1.7% SUBTOTAL CURRENT REVENUES $ 11,977,000 $ 627 $ 5,671 $ (11,971,329) 0.0% V. REIMBURSEMENTS Reclamation Prj Operations $ 456,000 $ 8,265 $ 8,265 $ (447,735) 1.8% Reclamation Prj Capital Outlays 158, (158,000) 0.0% $ 614,000 $ 8,265 $ 8,265 $ (605,735) 1.3% TOTAL CURRENT REVENUES $ 12,591,000 $ 8,891 $ 13,936 $ (12,577,064) 0.1% VI. ALLOCATIONS & OTHER APPROPRIATIONS Alloc from Capital Outlay Reserve Fund $ 785,500 $ - $ - $ (785,500) 0.0% Carry-over Appropriations 3,725, , ,169 (3,332,831) 10.5% $ 4,510,500 $ 392,169 $ 392,169 $ (4,118,331) 8.7% TOTAL REVENUES $ 17,101,500 $ 401,060 $ 406,105 $ (16,695,395) 2.4% PAGE 12

13 OPERATING EXPENDITURES DETAIL ADMINISTRATION / ENGINEERING I. PERSONNEL A Salaries & Wages $ 683,000 $ 50,191 $ 100,382 $ 582, % B Payroll Taxes 59,500 3,521 7,525 51, % D Benefits 359,000 71,465 98, , % $ 1,101,500 $ 125,177 $ 206,613 $ 894, % E Allocation to Reclamation Prj (44,400) (1,267) (2,658) (41,742) 6.0% TOTAL PERSONNEL $ 1,057,100 $ 123,910 $ 203,955 $ 853, % II. GENERAL OPERATIONS A Programs & Charges Assoc Memberships & Support Contrib. $ 18,200 $ - $ 302 $ 17, % Director Fees 10, , % LAFCO Budget - PBCSD Share 24,000-23, % County Administrative Charges 95, , % Insurance - Liability & Property 14, , % Training / Conference & Travel 19, , % $ 181,200 $ 96 $ 24,638 $ 156, % B Professional & Technical Services Newsletters, Notices, Advertisements & Mailing $ 34,000 $ 2,497 $ 2,497 $ 31, % Legal 35,000 2,000 4,000 31, % Auditing & Accounting 25,000 9,000 11,000 14, % Administrative Support 25,000 1,088 1,088 23, % Actuarial & Other Benefits Consulting 5,000 1,416 1,416 3, % Safety & Wellness 2, , % General Engineering Consulting 35, , % Information Sys/ Network & Software 41,000 2,314 4,702 36, % Janitorial 22,000 2,500 2,500 19, % $ 224,000 $ 20,815 $ 27,203 $ 196, % D Materials / Supplies/ Equipment & Maintenance Housekeeping & Hospitality $ 10,800 $ 900 $ 955 $ 9, % Building & Facilities Maintenance 30, , % Office, Network & Software 28,600 1,735 2,394 26, % Postage 4,000-1,098 2, % Subscriptions- Trade Journals & Books 4, , % $ 77,900 $ 2,850 $ 4,768 $ 73, % TOTAL GENERAL OPERATIONS $ 483,100 $ 23,760 $ 56,608 $ 426, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 13

14 OPERATING EXPENDITURES DETAIL ADMINISTRATION / ENGINEERING III UTILITIES Gas & Electricity $ 6,000 $ 358 $ 358 $ 5, % Telephone & Communications 11, , % Water 1, , % TOTAL UTILITIES $ 19,000 $ 1,284 $ 1,284 $ 17, % IV. CONTINGENCY - 5% $ 77,800 $ - $ - $ 77, % TOTAL ADMIN & ENGINEERING $ 1,637,000 $ 148,955 $ 261,847 $ 1,375, % OPERATING EXPENDITURES DETAIL POLICE PROTECTION / SECURITY FY AUG 08 JUL TO AUG 08 VARIANCE USED I. GENERAL OPERATIONS Materials / Supplies & Equipment $ 5,000 $ - $ - $ 5, % TOTAL GENERAL OPERATIONS $ 5,000 $ - $ - $ 5, % II. CONTRACTUAL SERVICES CHP Supplemental Law Enforcement Svc $ 165,000 $ - $ - $ 165, % TOTAL CONTRACTUAL SERVICES $ 165,000 $ - $ - $ 165, % TOTAL POLICE PROTECTION / SECURITY $ 170,000 $ - $ - $ 170, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 14

15 OPERATING EXPENDITURES DETAIL FIRE / EMERGENCY MEDICAL I GENERAL OPERATIONS A Programs & Charges Association Memberships $ 1,600 $ - $ 550 $ 1, % Insurance - Liability & Property 23, , % $ 25,100 $ - $ 550 $ 24, % B Professional & Technical Services Information Sys/Network & Software Svc $ 12,500 $ 700 $ 1,400 $ 11, % Vehicle Map Updates 2, , % $ 14,500 $ 700 $ 1,400 $ 13, % D Materials / Supplies/ Equipment & Maintenance Shop & Small Tools $ 2,000 $ - $ 38 $ 1, % Housekeeping & Hospitality 18, , % Building & Facilities Maintenance 19, , % Office, Network & Software 15, , % Subscriptions- Trade Journals & Books % TOTAL GENERAL OPERATIONS $ 56, $ 837 $ 1,740 $ 54,760 31% 3.1% $ 96,100 $ 1,537 $ 3,690 $ 92, % II FIRE DEPT OPERATIONS (Supplies / Equipment and R&M) A Vehicles & Equipment $ 28,300 $ 57 $ 57 $ 28, % B Fire Hose 14,500 1,859 1,859 12, % D Self Contained Breathing Apparatus 20, , % D Personnel & Safety 34, , % D Uniform & Laundry Svc 1, , % E Dispatch Printing System 5, , % F Medical - BLS 4,000 1,086 1,086 2, % G Paid Call Firefighters 3, , % TOTAL FIRE DEPT OPERATIONS $ 112,200 $ 3,417 $ 3,417 $ 108, % III FIRE PREVENTION PROGRAM A Memberships & Subscriptions $ 1,800 $ - $ - $ 1, % B Fire Hydrant Maintenance Svc 20, , % B Professional Services - Fire Inspector Svc 15, , % B Professional Services - Other 5, , % D Training, Conferences & Travel 3, , % D Supplies & Equipment; Repairs & Maint 14, , % E District Open House & Public Safety Day 24, , % F Fire Defense Projects 50,000 4,800 4,800 45, % G Fire Hazard Inspection Program Expenses 5, , % H Fire Hazard Abatement Clearance 17,700-4,850 12, % H Residential & Vacant Lot Clearance Reimb (17,700) (2,676) (2,676) (15,024) 15.1% TOTAL FIRE PREVENTION PROGRAM $ 139,100 $ 2,272 $ 7,782 $ 131, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 15

16 OPERATING EXPENDITURES DETAIL FIRE / EMERGENCY MEDICAL IV FIRE DEPT DOST SHARE AGREEMENTS A Carmel Hill Station $ 45,000 $ - $ - $ 45, % B Multi-Agency Joint Training Program 46, , % B Multi-Agency Joint Training Prg Reimb (49%) (22,800) - - (22,800) 0.0% C Multi-Agency ALS Paramedic Program O&M 49, , % C ALS Paramedic Prg Reimb (62.5%) (30,800) - - (30,800) 0.0% D Division Chief O&M 5, , % D Division Chief Expense Reimb (62.5%) (3,100) - - (3,100) 0.0% D Operations Battalion Chiefs O&M- 2 (37.5%) 5, , % E Prevention Battalion Chief O&M (50%) 3, , % TOTAL FIRE DEPT DOST SHARE $ 97,500 $ 285 $ 658 $ 96, % V UTILITIES A Gas & Electricity $ 16,500 $ 1,073 $ 1,073 $ 15, % B Telephone & Communications 11, , % D Water 3, , % TOTAL UTILITIES $ 31,000 $ 2,182 $ 2,182 $ 28, % VI CONTRACTUAL SERVICES Cal Fire Schedule A Fire Protection / Emergency Medical Svc TOTAL CONTRACTUAL SERVICES $ 4,158,000 $ - $ - $ 4,158, % $ 4,158,000 $ - $ - $ 4,158, % VII CONTINGENCY - 5% $ 231,600 $ - $ - $ 231, % TOTAL FIRE DEPT $ 4,865,500 $ 9,693 $ 17,729 $ 4,847, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 16

17 OPERATING EXPENDITURES DETAIL WASTEWATER / MAINTENANCE I. PERSONNEL A Salaries & Wages $ 431,000 $ 35,277 $ 70,540 $ 360, % B Payroll Taxes 48,000 2,675 5,348 42, % D Benefits 232,500 71,848 92, , % $ 711,500 $ 109,799 $ 168,589 $ 542, % E Allocation to Reclamation Prj (131,400) (6,550) (12,570) (118,830) 9.6% TOTAL PERSONNEL $ 580,100 $ 103,249 $ 156,019 $ 424, % II. GENERAL OPERATIONS A Programs & Charges Association Memberships & Certifications $ 3,500 $ 150 $ 700 $ 2, % District Open House 5, , % Insurance - Liability & Property 19, , % Training / Conference & Travel 5, , % $ 32,500 $ 170 $ 720 $ 31, % B Professional & Technical Services Contractual Maintenance Services $ 30,000 $ - $ - $ 30, % Safety Programs Consulting Services 4, , % Actuarial & Other Benefits Consulting 3,000 1,159 1,159 1, % SCADA, Info Sys, Network and Software 38, , % $ 75,100 $ 1,491 $ 1,491 $ 73, % D Materials / Supplies/ Equipment & Maintenance Shop & Small Tools $ 10,000 $ 62 $ 62 $ 9, % Housekeeping & Hospitality 1, , % Office & Network 1, , % Personnel/ Safety & Traffic Control 15, , % Laundry & Uniform Services 10, , % TOTAL GENERAL OPERATIONS $ 38,200 $ 857 $ 857 $ 37, % $ 145,800 $ 2,518 $ 3,068 $ 142, % III BUILDING & FACILITIES A Gasoline & Diesel Fuel $ 52,500 $ 2,901 $ 6,789 $ 45, % Gasoline & Diesel Fuel Reimb - Other Agency (31,200) - - (31,200) 0.0% $ 21,300 $ 2,901 $ 6,789 $ 14, % B Materials/Supplies/Equipment & Maintenance Buildings / Facilities Repairs & Maint $ 59,100 $ 706 $ 811 $ 58, % Alloc to Admin for Building / Facil Maint (30,000) (215) (320) (29,680) 1.1% Alloc to Fire for Building / Facil Maint (19,300) (491) (491) (18,809) 2.5% TOTAL BUILDING & FACILITIES $ 9,800 $ - $ - $ 9, % $ 31,100 $ 2,901 $ 6,789 $ 24, % PAGE 17

18 OPERATING EXPENDITURES DETAIL WASTEWATER / MAINTENANCE WASTEWATER OPERATIONS (Supplies / IV. Equipment and R&M) A Vehicles / Communications & Equipment $ 35,800 $ 2,082 $ 2,082 $ 33, % B Sewer Pump Stations 83,000 1,521 3,094 79, % D Subsurface Lines & Equipment 21, , % D Call Out Mileage Expense 1, , % TOTAL WASTEWATER OPERATIONS $ 141,800 $ 3,719 $ 5,291 $ 136, % V. UTILITIES A Gas & Electricity $ 73,000 $ 4,415 $ 4,415 $ 68, % B Telephone & Communications 30,500 2,388 5,515 24, % D Water 2, , % TOTAL UTILITIES $ 105,700 $ 6,942 $ 10,069 $ 95, % VI. CONTRACTUAL SERVICES CAWD Sewer Treatment & Disposal Agreement TOTAL CONTRACTUAL SERVICES $ 1,050,000 $ 70,000 $ 140,000 $ 910, % $ 1,050,000 $ 70,000 $ 140,000 $ 910, % CONTINGENCY - 5% $ 102,500 $ - $ - $ 102, % TOTAL WASTEWATER / MAINTENANCE $ 2,157,000 $ 189,329 $ 321,236 $ 1,835, % OPERATING EXPENDITURES DETAIL SOLID WASTE I. GENERAL OPERATIONS A Programs & Charges Recycling Media Coalition Support Contrib. $ 5,000 $ - $ - $ 5, % Landfill Disposal Fee Increase Offset (Jan-Jun) 9, , % TOTAL GENERAL OPERATIONS $ 14,000 $ - $ - $ 14, % II. CONTRACTUAL SERVICES Waste Mgmt Basic Residential Collection & Disposal Svc $ 532,000 $ - $ - $ 532, % TOTAL CONTRACTUAL SERVICES $ 532,000 $ - $ - $ 532, % TOTAL SOLID WASTE $ 546,000 $ - $ - $ 546, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 18

19 OPERATING EXPENDITURES DETAIL RECLAMATION I. PERSONNEL Salaries - Admin & Engineering $ 29,600 $ 844 $ 1,772 $ 27, % Payroll Taxes/Benefits - Admin & Engineering 14, , % Salaries - Distribution 87,600 4,366 8,380 79, % Payroll Taxes/Benefits - Distribution 43,800 2,183 4,190 39, % TOTAL PERSONNEL $ 175,800 $ 7,816 $ 15,229 $ 160, % II. GENERAL OPERATIONS A Programs & Charges Director Fees $ 600 $ - $ - $ % Insurance - Property/Liability & Earthquake 35, , % $ 35,600 $ - $ - $ 35, % B Utilities Gas & Electricity $ 54,700 $ 4,494 $ 4,494 $ 50, % Telephone & Communications 10, ,212 9, % Forest Lake Eye Wash Sys Standby Water % $ 66,000 $ 5,394 $ 5,742 $ 60, % DOther O&M Materials, Supplies & Small Tools $ 11,000 $ 2,543 $ 2,733 $ 8, % Forest Lake Chemicals 30,000 5,182 5,182 24, % Permits 8, , % Repairs & Maintenance 61, , % Fuel 2, , % Training & Tuitions / Assoc Memberships & Certifications 3, , % $ 116,600 $ 8,078 $ 8,441 $ 108, % D Professional Services Engineering Consulting $ 30,000 $ - $ - $ 30, % Scada System Software/ Instrumentation Consulting 5, , % Water Quality Analysis 5, , % TOTAL GENERAL OPERATIONS $ 40,000 $ - $ 142 $ 39, % $ 258,200 $ 13,473 $ 14,325 $ 243, % III CONTINGENCY - 5% $ 22,000 $ 22, % TOTAL RECLAMATION PRJ $ 456,000 $ 21,289 $ 29,554 $ 426, % PAGE 19

20 CAPITAL OUTLAYS A. ADMINISTRATION / ENGINEERING Office & Community Rm Equipment $ 94,000 $ - $ 1,750 $ 92, % Emergency Replacement Reserve 10, , % $ 104,000 $ - $ 1,750 $ 102, % B. POLICE PROTECTION / SECURITY Traffic Control Equipment $ - $ - $ - $ - N/A D. FIRE / EMERGENCY MEDICAL SERVICES $ - $ - $ - $ - N/A Water System Improv Projects $ 5,300,000 $ 391,089 $ 391,089 $ 4,908, % Fire Department Equipment 209,000 2,204 2, , % Emergency Replacement Reserve 20, , % $ 5,529,000 $ 393,293 $ 393,293 $ 5,135, % D. WASTEWATER / MAINTENANCE Treatment Plant Capital Outlays $ 240, $ - $ - $ 240, % 0.0% Sewer Replacement Projects 700, , % Fueling Station Rehabilitation 20, , % Pump Stations Rehabilitation Projects 290,000 1,080 1, , % Wastewater Dept Equipment 181, , % Emergency Replacement Reserve 20, , % $ 1,451,000 $ 1,080 $ 1,080 $ 1,449, % E. RECLAMATION Forest Lake Capital Improvements $ 75,000 $ 315 $ 315 $ 74, % Pipeline Cathodic Protection Phase II 50, , % Reclamation Prj Equipment 33, , % $ 158,000 $ 315 $ 315 $ 157, % TOTAL CAPITAL ITEMS $ 7,242,000 $ 394,688 $ 396,438 $ 6,845, % Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 20

21 CAPITAL OUTLAY DETAIL ADMINISTRATION / ENGINEERING ADMIN OFFICE EQUIPMENT GIS / Information Systems $ 35,000 $ - $ 1,750 $ 33, % Replace Network File Servers (3) 30, , % Replace Network Color/Printer & Scanner 25, , % Computer Workstation for New Asst Engineer 4, , % TOTAL EQUIPMENT $ 94,000 $ - $ 1,750 $ 92, % POLICE PROTECTION / SECURITY TRAFFIC CONTROL EQUIPMENT TOTAL EQUIPMENT $ - $ - $ - $ - N/A PAGE 21

22 CAPITAL OUTLAY DETAIL FIRE / EMERGENCY MEDICAL SERVICES (EMS) CAPITAL IMPROVEMENT PROJECTS Water Sys Imprv Prj - 5th Priority Pipeline Repl Spruance Water Tank TOTAL CAPITAL IMPROVEMENTS $ 3,300,000 $ 391,089 $ 391,089 $ 2,908, % 2,000, ,000, % $ 5,300,000 $ 391,089 $ 391,089 $ 4,908, % FIRE DEPT EQUIPMENT PEBBLE BEACH FIRE STATION Portable Radio Purchase (9) Thermal Imaging Camera Mobile Data Terminals (5) - ME 6611 / Truck 6671 / Prev 4624 & 4626 / Patrol 6651 (25% of AFG Grant) Self Contained Breath Apparatus (SCBA)- Rescue Operations (2) ME6611 / T6671 Rope Rescue Line Gun - Truck 6671 SUBTOTAL $ 20,000 $ - $ - $ 20, % 13, , % 10, , % 9, , % 3, , % $ 55,500 $ - $ - $ 55, % PEBBLE BEACH PREVENTION Fire Safe Garden $ 25,000 $ - $ - $ 25, % Prevention Office Furniture 8, , % CARMEL HILL FIRE STATION $ 33,000 $ - $ - $ 33, % Thermal Imaging Camera Station HVAC Replacement Engine Bay Workbench Station Bathroom Remodel Self Contained Breathing Apparatus (SCBA) - Rescue Operations ME7212 SUBTOTAL SHARED BATTALION PRG (37.5% PBCSD Share - Cypress is lead agency) Batt Wide Area Network (WAN) / Firehouse Software Replace Operations Battalion Chief Vehicles 4612 & 4618 SUBTOTAL $ 6,800 $ - $ - $ 6, % 5, , % 4, , % 3, , % 2, , % $ 22,500 $ - $ - $ 22, % $ 45,000 $ - $ - $ 45, % 30, , % $ 75,000 $ - $ - $ 75, % SHARED PARAMEDIC / BATT TRAINING PROGRAMS (PBCSD is lead agency) Paramedic EMS Capt Vehicle 4652 $ 40,000 $ - $ - $ 40, % Paramedic EMS Capt SCBA - 2,204 2,204 (2,204) N/A Cypress/Carmel Highlands Reimb for Paramedic Prg Capital Outlays (62.5%) Self Contained Breathing Apparatus (SCBA) Fit Tester Forcible entry prop Fire Extinguisher Simulator Cypress/Carmel Highlands Reimb for Batt Trg Prg Capital Outlays (62.5%) SUBTOTAL TOTAL EQUIPMENT (25,000) - - (25,000) 0.0% 7, , % 7, , % 5, , % (13,000) - - (13,000) 0.0% $ 23,000 $ 2,204 $ 2,204 $ 20, % $ 209,000 $ 2,204 $ 2,204 $ 206, % PAGE 22

23 CAPITAL OUTLAY DETAIL WASTEWATER / MAINTENANCE CAPITAL IMPROVEMENT PROJECTS 2008 Sewer Replacement Prj 2009 Sewer Replacement Prj Fueling Station Rehabilitation TOTAL CAPITAL IMPROVEMENTS $ 600,000 $ - $ - $ 600, % 100, , % 20, , % $ 720,000 $ - $ - $ 720, % PUMP STATIONS REHABILITATION PROJECTS Pump Station P-7 Generator Pump Station P-3 Improvement Prj P-1 / P-2 / P-4 & P-6 Bypass Piping Modifications TOTAL PUMP STATIONS $ 100,000 $ - $ - $ 100, % 150,000 1,080 1, , % 40, , % $ 290,000 $ 1,080 $ 1,080 $ 288, % WASTEWATER / MAINTENANCE EQUIPMENT Sewer Line Power Rodder $ 120,000 $ - $ - $ 120, % 6" Portable Pump 35, , % Overhead Door Electric Motors (4) 11, , % Re-build PB-2 Line Cleaning Truck Pump 10, , % Portable Generator (3000 Watt) 3, , % Pump Station P-3 Tools 2, , % TOTAL EQUIPMENT $ 181,000 $ - $ - $ 181, % TREATMENT PLANT CAPITAL IMPROVEMENT PROJECTS Digester No. 1 Mixing System $ 200,000 $ - $ - $ 200, % TOTAL CAPITAL IMPROVEMENTS $ 200,000 $ - $ - $ 200, % EQUIPMENT Influent Magnetic Flow Meter Replacement $ 19,000 $ - $ - $ 19, % Miscellaneous Treatment Plant Capital Equip 10, , % Primary Sludge Flow Meters 5, , % Belt Press Flow Meter 3, , % Primary Clarifier Mixer 3, , % TOTAL EQUIPMENT $ 40,000 $ - $ - $ 40, % PAGE 23

24 CAPITAL OUTLAY DETAIL RECLAMATION CAPITAL IMPROVEMENT PROJECTS Forest Lake Enlargement Modifications $ 75,000 $ 315 $ 315 $ 74, % Pipeline Cathodic Protection Phase II 50, , % TOTAL CAPITAL IMPROVEMENTS $ 125,000 $ 315 $ 315 $ 124, % EQUIPMENT Forest Lake Spare Feed Pump $ 30,000 $ - $ - $ 30, % Rope Rescue Line 3, , % TOTAL EQUIPMENT $ 33,000 $ - $ - $ 33, % PAGE 24