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

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FY 2008-09 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 11,721 127,660 146,820 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

FY 2008-09 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 * 302,628 733,514 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 * 261,100 630,366 Difference 41,528 103,148 Actual / Budget % 86.3% 85.9% * Estimated Cash Outflow and Actual Disbursements are presented on a cumulative basis for the budget year. Page 2

FY 2008-09 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 $700,000 000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- Estimated Cash Outflow 129,904 309,746 435,733 552,537 668,825 779,854 899,658 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 112,892 261,847 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

FY 2008-09 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 $90,000 000 $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $- Estimated Cash Outflow - - - 42,500 42,500 42,500 85,000 85,000 85,000 127,500 127,500 127,500 170,000 170,000 170,000 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

$5,000,000 $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 2008-09 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 86,575 133,270 162,403 203,590 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

FY 2008-09 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 137,973 344,731 496,964 654,023 807,571 991,817 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 131,907 321,236 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

FY 2008-09 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 - - 133,000 133,000 133,000 133,000 271,000 271,000 404,000 404,000 404,000 537,000 546,000 546,000 546,000 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

FY 2008-09 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 72,310 101,063 133,125 163,187 201,383 239,888 281,493 337,523 383,128 422,383 434,000 434,000 434,000 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

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 400,000 194 970 (399,030) 0.2% Other 315,000 433 5,375 (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 4,510,500 392,169 392,169 (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 $ 8,774,688 6.4% Reimbursable Expenses 456,000 21,289 29,554 426,446 6.5% Allocation to O&M and Rate Stabilization Reserves 28,000 - - 28,000 0.0% Operations $ 9,859,500 $ 369,266 $ 630,366 $ 9,229,134 6.4% Capital Outlays $ 7,084,000 $ 394,373 $ 396,123 $ 6,687,877 5.6% Reimbursable Expenses 158,000 315 315 157,685 0.2% Capital Outlays $ 7,242,000 $ 394,688 $ 396,438 $ 6,845,562 5.5% Total Expenditures $ 17,101,500 $ 763,954 $ 1,026,804 $ 16,074,696 6.0% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 9

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 150,000 194 970 (149,030) 0.6% Other 315,000 433 5,375 (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 $ 1,277,226 22.0% Reimbursable Expenses Reclamation 175,800 7,816 15,229 160,571 8.7% Personnel $ 1,813,000 $ 234,976 $ 375,203 $ 1,437,797 797 20.7% Other O & M 1,421,400 50,817 100,838 1,320,562 7.1% Reimbursable Expenses Reclamation 280,200 13,473 14,325 265,875 5.1% Other O&M $ 1,701,600 $ 64,290 $ 115,163 $ 1,586,437 6.8% Contractual Services 5,905,000 70,000 140,000 5,765,000 2.4% Contingency - 5% 411,900 - - 411,900 0.0% SUBTOTAL EXPENDITURES (Before Alloc to Operating Reserves) Allocation to O&M and Rate Stabilization Reserves $ 9,831,500 $ 369,266 $ 630,366 $ 9,201,134 6.4% 28,000 - - 28,000 0.0% Total Expenditures $ 9,859,500 $ 369,266 $ 630,366 $ 9,229,134 6.4% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 10

2. CAPITAL OUTLAY BUDGET SUMMARY REVENUES Property Taxes $ 2,323,500 $ - $ - $ (2,323,500) 0.0% Interest 250,000 - - (250,000) 0.0% $ 2,573,500 $ - $ - $ (2,573,500) 0.0% Reimbursements 158,000 - - (158,000) 0.0% Amount to be Allocated From Current Revenues $ 2,731,500 $ - $ - $ (2,731,500) 0.0% Capital Outlay Reserve Funds 785,500 - - (785,500) 0.0% Carry-Over Appropriations 3,725,000 392,169 392,169 (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 75,000 315 315 74,685 0.4% Pipeline Cathodic Protection Phase II 50,000 - - 50,000 0.0% Reclam Project Equipment 33,000 - - 33,000 0.0% Total Expenditures $ 7,242,000 $ 394,688 $ 396,438 $ 6,845,562 5.5% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 11

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 532,000 - - (532,000) 0.0% Fire Service Special Tax 195,000 - - (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 601 250,000 - - (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 74,000 - - (74,000) 0.0% Sewer Connection and Permit Fees 42,000 320 4,661 (37,339) 11.1% PBCSD Support Services / Office Rent 10,000 - - (10,000) 0.0% Other Revenues and Refunds 20,000 113 714 (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 158,000 - - (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 3,725,000 392,169 392,169 (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

OPERATING EXPENDITURES DETAIL ADMINISTRATION / ENGINEERING I. PERSONNEL A Salaries & Wages $ 683,000 $ 50,191 $ 100,382 $ 582,618 14.7% B Payroll Taxes 59,500 3,521 7,525 51,974 12.6% D Benefits 359,000 71,465 98,706 260,294 27.5% $ 1,101,500 $ 125,177 $ 206,613 $ 894,886 18.8% E Allocation to Reclamation Prj (44,400) (1,267) (2,658) (41,742) 6.0% TOTAL PERSONNEL $ 1,057,100 $ 123,910 $ 203,955 $ 853,144 19.3% II. GENERAL OPERATIONS A Programs & Charges Assoc Memberships & Support Contrib. $ 18,200 $ - $ 302 $ 17,898 1.7% Director Fees 10,500 - - 10,500 0.0% LAFCO Budget - PBCSD Share 24,000-23,508 492 98.0% County Administrative Charges 95,000 - - 95,000 0.0% Insurance - Liability & Property 14,500 - - 14,500 0.0% Training / Conference & Travel 19,000 96 828 18,172 4.4% $ 181,200 $ 96 $ 24,638 $ 156,562562 13.6% B Professional & Technical Services Newsletters, Notices, Advertisements & Mailing $ 34,000 $ 2,497 $ 2,497 $ 31,503 7.3% Legal 35,000 2,000 4,000 31,000 11.4% Auditing & Accounting 25,000 9,000 11,000 14,000 44.0% Administrative Support 25,000 1,088 1,088 23,913 4.4% Actuarial & Other Benefits Consulting 5,000 1,416 1,416 3,584 28.3% Safety & Wellness 2,000 - - 2,000 0.0% General Engineering Consulting 35,000 - - 35,000 0.0% Information Sys/ Network & Software 41,000 2,314 4,702 36,298 11.5% Janitorial 22,000 2,500 2,500 19,500 11.4% $ 224,000 $ 20,815 $ 27,203 $ 196,797 12.1% D Materials / Supplies/ Equipment & Maintenance Housekeeping & Hospitality $ 10,800 $ 900 $ 955 $ 9,845 8.8% Building & Facilities Maintenance 30,000 215 320 29,680 1.1% Office, Network & Software 28,600 1,735 2,394 26,206 8.4% Postage 4,000-1,098 2,902 27.4% Subscriptions- Trade Journals & Books 4,500 - - 4,500 0.0% $ 77,900 $ 2,850 $ 4,768 $ 73,132 6.1% TOTAL GENERAL OPERATIONS $ 483,100 $ 23,760 $ 56,608 $ 426,492 11.7% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 13

OPERATING EXPENDITURES DETAIL ADMINISTRATION / ENGINEERING III UTILITIES Gas & Electricity $ 6,000 $ 358 $ 358 $ 5,642 6.0% Telephone & Communications 11,300 806 806 10,494 7.1% Water 1,700 120 120 1,580 7.0% TOTAL UTILITIES $ 19,000 $ 1,284 $ 1,284 $ 17,716 6.8% IV. CONTINGENCY - 5% $ 77,800 $ - $ - $ 77,800 0.0% TOTAL ADMIN & ENGINEERING $ 1,637,000 $ 148,955 $ 261,847 $ 1,375,153 16.0% OPERATING EXPENDITURES DETAIL POLICE PROTECTION / SECURITY FY 2008-0909 AUG 08 JUL TO AUG 08 VARIANCE USED I. GENERAL OPERATIONS Materials / Supplies & Equipment $ 5,000 $ - $ - $ 5,000 0.0% TOTAL GENERAL OPERATIONS $ 5,000 $ - $ - $ 5,000 0.0% II. CONTRACTUAL SERVICES CHP Supplemental Law Enforcement Svc $ 165,000 $ - $ - $ 165,000 0.0% TOTAL CONTRACTUAL SERVICES $ 165,000 $ - $ - $ 165,000 0.0% TOTAL POLICE PROTECTION / SECURITY $ 170,000 $ - $ - $ 170,000 0.0% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 14

OPERATING EXPENDITURES DETAIL FIRE / EMERGENCY MEDICAL I GENERAL OPERATIONS A Programs & Charges Association Memberships $ 1,600 $ - $ 550 $ 1,050 34.4% Insurance - Liability & Property 23,500 - - 23,500 0.0% $ 25,100 $ - $ 550 $ 24,550 2.2% B Professional & Technical Services Information Sys/Network & Software Svc $ 12,500 $ 700 $ 1,400 $ 11,100 11.2% Vehicle Map Updates 2,000 - - 2,000 0.0% $ 14,500 $ 700 $ 1,400 $ 13,100 9.7% D Materials / Supplies/ Equipment & Maintenance Shop & Small Tools $ 2,000 $ - $ 38 $ 1,962 1.9% Housekeeping & Hospitality 18,700 249 686 18,014 3.7% Building & Facilities Maintenance 19,300 491 491 18,809 2.5% Office, Network & Software 15,600 96 525 15,075 3.4% Subscriptions- Trade Journals & Books 900 - - 900 0.0% TOTAL GENERAL OPERATIONS $ 56,500500 $ 837 $ 1,740 $ 54,760 31% 3.1% $ 96,100 $ 1,537 $ 3,690 $ 92,410 3.8% II FIRE DEPT OPERATIONS (Supplies / Equipment and R&M) A Vehicles & Equipment $ 28,300 $ 57 $ 57 $ 28,243 0.2% B Fire Hose 14,500 1,859 1,859 12,641 12.8% D Self Contained Breathing Apparatus 20,300 416 416 19,884 2.0% D Personnel & Safety 34,900 - - 34,900 0.0% D Uniform & Laundry Svc 1,700 - - 1,700 0.0% E Dispatch Printing System 5,500 - - 5,500 0.0% F Medical - BLS 4,000 1,086 1,086 2,914 27.2% G Paid Call Firefighters 3,000 - - 3,000 0.0% TOTAL FIRE DEPT OPERATIONS $ 112,200 $ 3,417 $ 3,417 $ 108,783 3.0% III FIRE PREVENTION PROGRAM A Memberships & Subscriptions $ 1,800 $ - $ - $ 1,800 0.0% B Fire Hydrant Maintenance Svc 20,000 - - 20,000 0.0% B Professional Services - Fire Inspector Svc 15,900 - - 15,900 0.0% B Professional Services - Other 5,200 - - 5,200 0.0% D Training, Conferences & Travel 3,000 - - 3,000 0.0% D Supplies & Equipment; Repairs & Maint 14,000 148 597 13,403 4.3% E District Open House & Public Safety Day 24,000 - - 24,000 0.0% F Fire Defense Projects 50,000 4,800 4,800 45,200 9.6% G Fire Hazard Inspection Program Expenses 5,200-211 4,989 4.1% H Fire Hazard Abatement Clearance 17,700-4,850 12,850 27.4% 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 $ 131,318 5.6% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 15

OPERATING EXPENDITURES DETAIL FIRE / EMERGENCY MEDICAL IV FIRE DEPT DOST SHARE AGREEMENTS A Carmel Hill Station $ 45,000 $ - $ - $ 45,000 0.0% B Multi-Agency Joint Training Program 46,500-88 46,412 0.2% B Multi-Agency Joint Training Prg Reimb (49%) (22,800) - - (22,800) 0.0% C Multi-Agency ALS Paramedic Program O&M 49,300 - - 49,300 0.0% C ALS Paramedic Prg Reimb (62.5%) (30,800) - - (30,800) 0.0% D Division Chief O&M 5,000 - - 5,000 0.0% D Division Chief Expense Reimb (62.5%) (3,100) - - (3,100) 0.0% D Operations Battalion Chiefs O&M- 2 (37.5%) 5,000 - - 5,000 0.0% E Prevention Battalion Chief O&M (50%) 3,400 285 570 2,830 16.8% TOTAL FIRE DEPT DOST SHARE $ 97,500 $ 285 $ 658 $ 96,842 0.7% V UTILITIES A Gas & Electricity $ 16,500 $ 1,073 $ 1,073 $ 15,427 6.5% B Telephone & Communications 11,500 869 869 10,631 7.6% D Water 3,000 240 240 2,760 8.0% TOTAL UTILITIES $ 31,000 $ 2,182 $ 2,182 $ 28,818 7.0% VI CONTRACTUAL SERVICES Cal Fire Schedule A Fire Protection / Emergency Medical Svc TOTAL CONTRACTUAL SERVICES $ 4,158,000 $ - $ - $ 4,158,000 0.0% $ 4,158,000 $ - $ - $ 4,158,000 0.0% VII CONTINGENCY - 5% $ 231,600 $ - $ - $ 231,600 0.0% TOTAL FIRE DEPT $ 4,865,500 $ 9,693 $ 17,729 $ 4,847,771 0.4% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 16

OPERATING EXPENDITURES DETAIL WASTEWATER / MAINTENANCE I. PERSONNEL A Salaries & Wages $ 431,000 $ 35,277 $ 70,540 $ 360,461 16.4% B Payroll Taxes 48,000 2,675 5,348 42,652 11.1% D Benefits 232,500 71,848 92,701 139,799 39.9% $ 711,500 $ 109,799 $ 168,589 $ 542,911 23.7% E Allocation to Reclamation Prj (131,400) (6,550) (12,570) (118,830) 9.6% TOTAL PERSONNEL $ 580,100 $ 103,249 $ 156,019 $ 424,081 26.9% II. GENERAL OPERATIONS A Programs & Charges Association Memberships & Certifications $ 3,500 $ 150 $ 700 $ 2,800 20.0% District Open House 5,000 - - 5,000 0.0% Insurance - Liability & Property 19,000 - - 19,000 0.0% Training / Conference & Travel 5,000 20 20 4,980 0.4% $ 32,500 $ 170 $ 720 $ 31,780 2.2% B Professional & Technical Services Contractual Maintenance Services $ 30,000 $ - $ - $ 30,000 0.0% Safety Programs Consulting Services 4,100 - - 4,100 0.0% Actuarial & Other Benefits Consulting 3,000 1,159 1,159 1,841 38.6% SCADA, Info Sys, Network and Software 38,000 333 333 37,668 0.9% $ 75,100 $ 1,491 $ 1,491 $ 73,609 2.0% D Materials / Supplies/ Equipment & Maintenance Shop & Small Tools $ 10,000 $ 62 $ 62 $ 9,938 0.6% Housekeeping & Hospitality 1,500 23 23 1,477 1.6% Office & Network 1,700 - - 1,700 0.0% Personnel/ Safety & Traffic Control 15,000 - - 15,000 0.0% Laundry & Uniform Services 10,000 772 772 9,228 7.7% TOTAL GENERAL OPERATIONS $ 38,200 $ 857 $ 857 $ 37,343 2.2% $ 145,800 $ 2,518 $ 3,068 $ 142,732 2.1% III BUILDING & FACILITIES A Gasoline & Diesel Fuel $ 52,500 $ 2,901 $ 6,789 $ 45,711 12.9% Gasoline & Diesel Fuel Reimb - Other Agency (31,200) - - (31,200) 0.0% $ 21,300 $ 2,901 $ 6,789 $ 14,511 31.9% B Materials/Supplies/Equipment & Maintenance Buildings / Facilities Repairs & Maint $ 59,100 $ 706 $ 811 $ 58,289 1.4% 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 $ - $ - $ 9,800 0.0% $ 31,100 $ 2,901 $ 6,789 $ 24,311 21.8% PAGE 17

OPERATING EXPENDITURES DETAIL WASTEWATER / MAINTENANCE WASTEWATER OPERATIONS (Supplies / IV. Equipment and R&M) A Vehicles / Communications & Equipment $ 35,800 $ 2,082 $ 2,082 $ 33,718 5.8% B Sewer Pump Stations 83,000 1,521 3,094 79,906 3.7% D Subsurface Lines & Equipment 21,500 115 115 21,385 0.5% D Call Out Mileage Expense 1,500 - - 1,500 0.0% TOTAL WASTEWATER OPERATIONS $ 141,800 $ 3,719 $ 5,291 $ 136,509 3.7% V. UTILITIES A Gas & Electricity $ 73,000 $ 4,415 $ 4,415 $ 68,585 6.0% B Telephone & Communications 30,500 2,388 5,515 24,985 18.1% D Water 2,200 139 139 2,061 6.3% TOTAL UTILITIES $ 105,700 $ 6,942 $ 10,069 $ 95,631 9.5% VI. CONTRACTUAL SERVICES CAWD Sewer Treatment & Disposal Agreement TOTAL CONTRACTUAL SERVICES $ 1,050,000 $ 70,000 $ 140,000 $ 910,000 13.3% $ 1,050,000 $ 70,000 $ 140,000 $ 910,000 13.3% CONTINGENCY - 5% $ 102,500 $ - $ - $ 102,500 0.0% TOTAL WASTEWATER / MAINTENANCE $ 2,157,000 $ 189,329 $ 321,236 $ 1,835,764 14.9% OPERATING EXPENDITURES DETAIL SOLID WASTE I. GENERAL OPERATIONS A Programs & Charges Recycling Media Coalition Support Contrib. $ 5,000 $ - $ - $ 5,000 0.0% Landfill Disposal Fee Increase Offset (Jan-Jun) 9,000 - - 9,000 0.0% TOTAL GENERAL OPERATIONS $ 14,000 $ - $ - $ 14,000 0.0% II. CONTRACTUAL SERVICES Waste Mgmt Basic Residential Collection & Disposal Svc $ 532,000 $ - $ - $ 532,000 0.0% TOTAL CONTRACTUAL SERVICES $ 532,000 $ - $ - $ 532,000 0.0% TOTAL SOLID WASTE $ 546,000 $ - $ - $ 546,000 0.0% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 18

OPERATING EXPENDITURES DETAIL RECLAMATION I. PERSONNEL Salaries - Admin & Engineering $ 29,600 $ 844 $ 1,772 $ 27,828 6.0% Payroll Taxes/Benefits - Admin & Engineering 14,800 422 886 13,914 6.0% Salaries - Distribution 87,600 4,366 8,380 79,220 9.6% Payroll Taxes/Benefits - Distribution 43,800 2,183 4,190 39,610 9.6% TOTAL PERSONNEL $ 175,800 $ 7,816 $ 15,229 $ 160,571 8.7% II. GENERAL OPERATIONS A Programs & Charges Director Fees $ 600 $ - $ - $ 600 0.0% Insurance - Property/Liability & Earthquake 35,000 - - 35,000 0.0% $ 35,600 $ - $ - $ 35,600 0.0% B Utilities Gas & Electricity $ 54,700 $ 4,494 $ 4,494 $ 50,206 8.2% Telephone & Communications 10,600 864 1,212 9,388 11.4% Forest Lake Eye Wash Sys Standby Water 700 36 36 664 5.2% $ 66,000 $ 5,394 $ 5,742 $ 60,258 8.7% DOther O&M Materials, Supplies & Small Tools $ 11,000 $ 2,543 $ 2,733 $ 8,267 24.8% Forest Lake Chemicals 30,000 5,182 5,182 24,818 17.3% Permits 8,600 - - 8,600 0.0% Repairs & Maintenance 61,500 347 347 61,153 0.6% Fuel 2,500 - - 2,500 0.0% Training & Tuitions / Assoc Memberships & Certifications 3,000 6 179 2,821 6.0% $ 116,600 $ 8,078 $ 8,441 $ 108,159 7.2% D Professional Services Engineering Consulting $ 30,000 $ - $ - $ 30,000 0.0% Scada System Software/ Instrumentation Consulting 5,000 - - 5,000 0.0% Water Quality Analysis 5,000-142 4,858 2.8% TOTAL GENERAL OPERATIONS $ 40,000 $ - $ 142 $ 39,858 0.4% $ 258,200 $ 13,473 $ 14,325 $ 243,875 5.5% III CONTINGENCY - 5% $ 22,000 $ 22,000 0.0% TOTAL RECLAMATION PRJ $ 456,000 $ 21,289 $ 29,554 $ 426,446 6.5% PAGE 19

CAPITAL OUTLAYS A. ADMINISTRATION / ENGINEERING Office & Community Rm Equipment $ 94,000 $ - $ 1,750 $ 92,250 1.9% Emergency Replacement Reserve 10,000 - - 10,000 0.0% $ 104,000 $ - $ 1,750 $ 102,250 1.7% 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 $ 4,908,911 7.4% Fire Department Equipment 209,000 2,204 2,204 206,796 1.1% Emergency Replacement Reserve 20,000 - - 20,000 0.0% $ 5,529,000 $ 393,293 $ 393,293 $ 5,135,707 7.1% D. WASTEWATER / MAINTENANCE Treatment Plant Capital Outlays $ 240,000000 $ - $ - $ 240,000000 00% 0.0% Sewer Replacement Projects 700,000 - - 700,000 0.0% Fueling Station Rehabilitation 20,000 - - 20,000 0.0% Pump Stations Rehabilitation Projects 290,000 1,080 1,080 288,920 0.4% Wastewater Dept Equipment 181,000 - - 181,000 0.0% Emergency Replacement Reserve 20,000 - - 20,000 0.0% $ 1,451,000 $ 1,080 $ 1,080 $ 1,449,920 0.1% E. RECLAMATION Forest Lake Capital Improvements $ 75,000 $ 315 $ 315 $ 74,685 0.4% Pipeline Cathodic Protection Phase II 50,000 - - 50,000 0.0% Reclamation Prj Equipment 33,000 - - 33,000 0.0% $ 158,000 $ 315 $ 315 $ 157,685 0.2% TOTAL CAPITAL ITEMS $ 7,242,000 $ 394,688 $ 396,438 $ 6,845,562 5.5% Items in purple font color indicate reimbursable expenses. Items in green font color indicate prepaid expenses. PAGE 20

CAPITAL OUTLAY DETAIL ADMINISTRATION / ENGINEERING ADMIN OFFICE EQUIPMENT GIS / Information Systems $ 35,000 $ - $ 1,750 $ 33,250 5.0% Replace Network File Servers (3) 30,000 - - 30,000 0.0% Replace Network Color/Printer & Scanner 25,000 - - 25,000 0.0% Computer Workstation for New Asst Engineer 4,000 - - 4,000 0.0% TOTAL EQUIPMENT $ 94,000 $ - $ 1,750 $ 92,250 1.9% POLICE PROTECTION / SECURITY TRAFFIC CONTROL EQUIPMENT TOTAL EQUIPMENT $ - $ - $ - $ - N/A PAGE 21

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 $ 2,908,911 11.9% 2,000,000 - - 2,000,000 0.0% $ 5,300,000 $ 391,089 $ 391,089 $ 4,908,911 7.4% 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 $ - $ - $ 20,000 0.0% 13,500 - - 13,500 0.0% 10,000 - - 10,000 0.0% 9,000 - - 9,000 0.0% 3,000 - - 3,000 0.0% $ 55,500 $ - $ - $ 55,500 0.0% PEBBLE BEACH PREVENTION Fire Safe Garden $ 25,000 $ - $ - $ 25,000 0.0% Prevention Office Furniture 8,000 - - 8,000 0.0% CARMEL HILL FIRE STATION $ 33,000 $ - $ - $ 33,000 0.0% 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 $ - $ - $ 6,800 0.0% 5,600 - - 5,600 0.0% 4,300 - - 4,300 0.0% 3,500 - - 3,500 0.0% 2,300 - - 2,300 0.0% $ 22,500 $ - $ - $ 22,500 0.0% $ 45,000 $ - $ - $ 45,000 0.0% 30,000 - - 30,000 0.0% $ 75,000 $ - $ - $ 75,000 0.0% SHARED PARAMEDIC / BATT TRAINING PROGRAMS (PBCSD is lead agency) Paramedic EMS Capt Vehicle 4652 $ 40,000 $ - $ - $ 40,000 0.0% 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% 7,800 - - 7,800 0.0% 7,500 - - 7,500 0.0% 5,700 - - 5,700 0.0% (13,000) - - (13,000) 0.0% $ 23,000 $ 2,204 $ 2,204 $ 20,796 9.6% $ 209,000 $ 2,204 $ 2,204 $ 206,796 1.1% PAGE 22

CAPITAL OUTLAY DETAIL WASTEWATER / MAINTENANCE CAPITAL IMPROVEMENT PROJECTS 2008 Sewer Replacement Prj 2009 Sewer Replacement Prj Fueling Station Rehabilitation TOTAL CAPITAL IMPROVEMENTS $ 600,000 $ - $ - $ 600,000 0.0% 100,000 - - 100,000 0.0% 20,000 - - 20,000 0.0% $ 720,000 $ - $ - $ 720,000 0.0% 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 $ - $ - $ 100,000 0.0% 150,000 1,080 1,080 148,920 0.7% 40,000 - - 40,000 0.0% $ 290,000 $ 1,080 $ 1,080 $ 288,920 0.4% WASTEWATER / MAINTENANCE EQUIPMENT Sewer Line Power Rodder $ 120,000 $ - $ - $ 120,000 0.0% 6" Portable Pump 35,000 - - 35,000 0.0% Overhead Door Electric Motors (4) 11,000 - - 11,000 0.0% Re-build PB-2 Line Cleaning Truck Pump 10,000 - - 10,000 0.0% Portable Generator (3000 Watt) 3,000 - - 3,000 0.0% Pump Station P-3 Tools 2,000 - - 2,000 0.0% TOTAL EQUIPMENT $ 181,000 $ - $ - $ 181,000 0.0% TREATMENT PLANT CAPITAL IMPROVEMENT PROJECTS Digester No. 1 Mixing System $ 200,000 $ - $ - $ 200,000 0.0% TOTAL CAPITAL IMPROVEMENTS $ 200,000 $ - $ - $ 200,000 0.0% EQUIPMENT Influent Magnetic Flow Meter Replacement $ 19,000 $ - $ - $ 19,000 0.0% Miscellaneous Treatment Plant Capital Equip 10,000 - - 10,000 0.0% Primary Sludge Flow Meters 5,000 - - 5,000 0.0% Belt Press Flow Meter 3,000 - - 3,000 0.0% Primary Clarifier Mixer 3,000 - - 3,000 0.0% TOTAL EQUIPMENT $ 40,000 $ - $ - $ 40,000 0.0% PAGE 23

CAPITAL OUTLAY DETAIL RECLAMATION CAPITAL IMPROVEMENT PROJECTS Forest Lake Enlargement Modifications $ 75,000 $ 315 $ 315 $ 74,685 0.4% Pipeline Cathodic Protection Phase II 50,000 - - 50,000 0.0% TOTAL CAPITAL IMPROVEMENTS $ 125,000 $ 315 $ 315 $ 124,685 0.3% EQUIPMENT Forest Lake Spare Feed Pump $ 30,000 $ - $ - $ 30,000 0.0% Rope Rescue Line 3,000 - - 3,000 0.0% TOTAL EQUIPMENT $ 33,000 $ - $ - $ 33,000 0.0% PAGE 24