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4ASCWADraftBudget
CITY OF PETALUMA, CALIFORNIA AGENDA BILL 4.A February 25, 2008 Agenda Title: Discussion and Possible Action Regarding the Sonoma Meeting Date: February 25, 2008 County Water Agency's Draft FY 08-09 Operations and Maintenance Budget Meeting Time: © 3:00 PM ❑ 7:00 PM CateEorV: ❑ Presentation ❑ Consent Calendar ❑ Public Hearing ❑ Unfinished Business LK New Business Department: Director: Contact Person: Phone Number: Water Resources & Michael Ban, P.E. Michael Ban, P.E. 778-4546 Conservation W Cost of Prouosal: Approximately $4.89 to $5.01 million in FY 08-09. Account Number: 6520-8350-53070 Amount Budgeted: Sufficient funds will be budgeted in FY 08-09 water Name of Fund: resources budget for the anticipated expenditure. Water Enterprise Fund Attachments to Agenda Packet Item: Attachment A — Sonoma County Water Agency's Draft FY 08-09 O&M budget Attachment B — Sonoma County Water Agency Transmission and Reliability Facilities Summary Statement: Section 1.8 of the Restructured Agreement For Water Supply requires the Sonoma County Water Agency to submit to the Water Contractors the next fiscal year's preliminary budget report for the water transmission system by February 1 of each year. The Agency submitted the report and preliminary budget for FY 08-09 to the Water Contractors on January 29, 2008. The Agency presented the Preliminary Budget at the Technical Advisory Committee meeting of February 4, 2008. On March 3, 2008, the Water Advisory Committee (WAC) will vote on a proposal recommending that the Sonoma County Water Agency's Board of Directors approve the Preliminary Budget as well as the proposed water rates for FY 08/09. The Board will consider the Preliminary Budget and the proposed water rates for FY 08/09 at a board meeting in April. The Agency proposes to increase rates by 10.7% to mitigate impacts for reduced water sales in 2007 and to begin building up revenue needed to support construction of the South Transmission System Pipeline. Recommended Citv Council Action/Suggested Motion: City Management recommends the City Council consider and discuss the Agency's Preliminary Budget, identify any areas for comment or clarification, and provide direction to City Management and the City Council's WAC representative regarding the Preliminary Budget. Reviewed b 1dmin. Svcs. D' Reviewed by City Attornev: Approved C4v Manager: l"- w tate: }4 t,} Date: Date: 1.—IOL-05 Rev. # Date Last Revised: File: S:\water resources & conservation\Nater\scwa\budget\fy 08-09\agenda bill.february 25 - 2008.doc CITY OF PETALUMA, CALIFORNIA FEBRUARY 25, 2008 AGENDA REPORT FOR DISCUSSION AND POSSIBLE ACTION REGARDING THE SONOMA COUNTY WATER AGENCY'S DRAFT FY 08-09 OPERATIONS AND MAINTENANCE BUDGET EXECUTIVE SUMMARY: Section 1.8 of the Restructured Agreement For Water Supply requires the Sonoma County Water Agency to submit to the Water Contractors the next fiscal year's preliminary budget report for the water transmission system by February 1 of each year. The Agency submitted the report and preliminary budget for FY 08-09 to the Water Contractors on January 29, 2008. The Agency presented the Preliminary Budget at the Technical Advisory Committee meeting of February 4, 2008. On March 3, 2008, the Water Advisory Committee (WAC) will vote on a proposal recommending that the Sonoma County Water Agency's Board of Directors approve the Preliminary Budget as well as the proposed water rates for FY 08/09. The Board will consider the Preliminary Budget and the proposed water rates for FY 08/09 at a board meeting in April. The Agency proposes to increase rates by 10.7% to mitigate impacts for reduced water sales in 2007 and to begin building up revenue needed to support construction of the South Transmission System Pipeline. City Management recommends the City Council consider and discuss the Agency's Preliminary Budget, identify any areas for comment or clarification, and provide direction to City Management and the City Council's WAC representative regarding the Preliminary Budget. 2. BACKGROUND: The City of Petaluma contracts with the Sonoma County Water Agency (Agency) for the purchase and delivery of water. In calendar year 2007, the City purchased 9,456 acre-feet of water from the Agency. The purchase and delivery of Agency water is authorized by the Restructured Agreement For Water Supply (Agreement), which was executed in 2006. Other signatories to the Agreement include Santa Rosa, Rohmert Park, Cotati, North Marin Water District, Sonoma, Windsor and the Valley of the Moon Water District. The signatories are collectively referred to as the "Water Contractors." Section 1.8 of the Agreement requires the Agency to submit to the Water Contractors the next fiscal year's preliminary budget report for the water transmission system by February 1 of each year. The Agency submitted the report and preliminary budget (Preliminary Budget) for FY 08- 09 to the Water Contractors on January 29, 2008. A copy is provided Under Attachment A. The Agency presented the Preliminary Budget at the Technical Advisory Committee (TAC) meeting of February 4, 2008. On March 3, 2008, the Water Advisory Committee will vote on a proposal recommending that the Sonoma County Water Agency's Board of Directors (Board) approve the Preliminary Budget as well as the proposed water rates for FY 08/09. The Board will consider the Preliminary Budget and the proposed water rates for FY 08/09 at a board meeting in April. The Petaluma City Council's WAC representative is Mayor Pamela Torliatt. The Preliminary Budget also includes the proposed water rates for FY 08-09. The water charge is dependent on the aqueduct used to supply the water. The City of Petaluma receives water from the Petaluma Aqueduct. Other prime contractors on the Petaluma Aqueduct include Cotati, Rolmert Park, and North Mann Water District. The City of Santa Rosa receives approximately 9% of their supply from the Petaluma Aqueduct. The Agency also delivers water to the Marin Municipal Water District through the Petaluma Aqueduct. The proposed FY 08-09 rate for the Petaluma Aqueduct is $511.12, which is 10.7% higher than the charge for FY 07-08. Factors that go into this charge are illustrated in Table 1. Table 1 Petaluma Aqueduct Charge Item Charge Description (per acre-foot) O&M Charge $379.96 Charge for operation and maintenance of the Agency's water transmission system. This charge is the same for all the Agency's primary customers. Storage $18.23 This fund supports financing for construction of storage related projects, Facilities including Kawana Springs Storage Tank No. 2, Oakmont Pipeline, Kawana to Capital Ralphine Pipeline, and Kastania Tank No.2. Details on this fund are provided Charge on Page A-20 of the budget. Common $42.93 This fund supports fmancing for construction of facilities that are common to Facilities the contractors. The largest expenditure in FY 08-09 is the Transmission Revenue System project at $7.6 million. Bonds Charge Petaluma $70.00 This fund is designed to continue accumulating funds for carrying out capital Aqueduct projects beneficial to the Petaluma Aqueduct. The Agency anticipates spending Capital Fund $4.4 million in FY 08-09 on engineering, environmental and permitting for this project. Total $511.12 The Agency's water rate increases over the last six years have averaged 33%. This year's increase of 10.7% is driven by two factors: 1) Reduced water sales, and 2) Anticipated expenditures in support of the South Transmission System Project. The Agency's request for a 15% reduction in Russian River water usage during the summer resulted in them selling about 4,000 acre-feet of less water. This translates into a revenue reduction of approximately $1.8 million. This loss accounts for about half of the projected water rate increase, according to the Agency. The Agency is currently designing the South Transmission System Pipeline Project. The Agency's 1991 Financial Report estimated that the total cost for Water Supply and Transmission Projects on the Petaluma Aqueduct at $32.8M. This project is now estimated at $75 million. This project includes the construction of a pipeline parallel to the Petaluma Aqueduct from Cotati to the Kastania tank site next to Highway 101 and south of Petaluma. A drawing of the proposed pipeline is provided in Attachment B (the pipeline is referred to as the "Cotati-Kastania Pipeline"). This project will boost the capacity of the South Transmission System which is running at or near capacity during the peak summer months. This project will also increase the reliability of the Petaluma Aqueduct, which was originally built in 1961. The Agency will finance construction of this project with revenue bonds. The Agency recently conducted a financial analysis of the project and determined that the Petaluma Aqueduct Capital Fund Charge needs to reach approximately $150/acre-foot in order to meet the anticipated debt obligation for the $75 million project. The Agency intends to gradually raise this charge over the next 3 - 5 years, and is proposing to increase it in FY 08-09 from the current rate of $40/acre-foot to $70/acre-foot. When the Petaluma Aqueduct Capital Fund Charge reaches $150/acre-foot, the Agency estimates the total water rate will be approximately $796/acre-foot. To reach $796/acre- foot over the next 3 years, the Agency will have to raise the cost of water after FY 08-09 about 24%/year. If the Agency can postpone construction for another 5 years, it will have to raise the cost of water after FY 08-09 about 12%/year. The City and other Petaluma Aqueduct Water Contractors will work with the Agency to explore options for scheduling or phasing the South Transmission System Project in a way that phases in future rate increases over a longer period of time. Other key aspects of the Preliminary Budget include: $4.7 million for Dry Creels Feasibility studies. These studies will evaluate the feasibility of constructing a transmission pipeline from Lake Sonoma to the Russian River in an effort to alleviate regulatory issues potentially associated with further use of Dry Creels $3 mullion for purchase of two emergency generators. $1.5 million reserve restoration charge to increase reserves to $4 million. ALTERNATIVES: I . Take no action. 2. Direct the Council's WAC representative to approve the Preliminary Budget as is. 3. Direct the Council's WAC representative to approve the Preliminary Budget with recommended modifications or clarifications. 4. Direct the Council's WAC representative to not approve the Preliminary Budget. 4. FINANCIAL IMPACTS: The Agency proposes to charge contractors on the Petaluma Aqueduct, which includes the City of Petaluma, the rate of $511.12 per acre-foot in FY 08-09. This is an increase of 10.7% over FY 07-08. hi 2007, the City purchased approximately 9,500 acre-feet of water from the Agency and provided 300 acre-feet of local supply, for a total of approximately 9,800 acre-feet of water. If the City purchases 100% of its water from the Agency in FY 08-09, the total cost will be approximately $5.01 million. If the City purchases 98% of its water from the Agency and produces 2% of local supply, similar to 2007, the total cost will be approximately $4.89 million, 4 a savings of $120,000. The City's financial plan (January 2007) anticipated water purchase costs of approximately $4.8 million in FY 08-09. 5. CONCLUSION: The Preliminary Budget describes the Agency's anticipated expenditures in support of operation and maintenance of the transmission system, anticipated capital projects, and the proposed rates to support the planned expenditures. OUTCOMES OR PERFORMANCE MEASUREMENTS THAT WILL IDENTIFY SUCCESS OR COMPLETION: Continued operation and maintenance of the Agency's water transmission system. 7. RECOMMENDATION: City Management recommends the City Council consider and discuss the Agency's Preliminary Budget, identify any areas for comment or clarification, and provide direction to City Management and the City Council's WAC representative regarding the Preliminary Budget. Attachment A SCWA Preliminary Operations and Maintenance Budget FY 08-09 SONONIA cou.•rr WATER im cru CY MEMORANDUM A_. 1. February la, 2008 Water Advisory Committee (WAC) Randy Poole General Manager/Chief Engineer Under Section 1.8 of Restructured (Agency) is required to submit to report for the water transmission preliminary budget for FY 08/09 H Advisory Committee (TACj-on' D'ec place on January 3, 200.&'and`Jan took place resulting intafmal draf 2008. A presentation' no discussic 2008. Based on comments receive FILE:WC/60-0-10 ater Supplyi;,\the Sonoma County Water Agency dors the "n'.gi(t fscal year's preliminary budget 1st'4of, February;: each year. The report and X.i Q--.,Subcorrtinittee (FS) of the Technical Nleetirigs _w.ittj=the Finance Subcommittee took (isequent t'ilhese meetings changes and edits was sent to all TAC members on January 29, .took place at the TAC meeting on February 04, gs and comments from individual contractors, 6PUpdated budget summaries for the Water the various water system debt service and ieeting on March 03, 2008, the Agency will ask Inary budget and proposed water rates by the per acre-foot for FY 08/09 represent a 6.7% to 10.7%increase in the table below. SmT&ROSA %INCR. PETALUMA %INCR. SONOMA %INCR. „r.,AQl7,EDUCT <DECR.> AQUEDUCT <DECR.> AQUEDUCT <DECR.> 2008/09 '"`$471A2 6.7% $511.12 10.7% $486.22 7.2% 2007/08 $441.70 $461.70 $453.49 2006/07 $431.29 $451.29 $442.60 2005/06 $412.68 $432.68 $424.53 2004/05 $402.51 $422.51 $414.42 2003/04 $393.89 $413.89 $407.95 2002/03 $387.49 $397.90 $387.43 2001/02 $383.29 $384.02 $373.38 Page 1 of 5 7 For purposes of establishing the charges for the next fiscal year, the Restructured Agreement requires the Agency to assume that the quantity of water to be delivered from each aqueduct of the Transmission System will be the same amount of water delivered during the 12 months preceding establishment of rates, or the average annual amount of water delivered during the preceding 36 months, whichever is less. The water rates calculated for FY 08/09 utilize the average annual amount of water delivered during the preceding 12 months. The 12 -mc th average deliveries were 60,892.7 acre-feet, 2,319.6 acre-feet less than the 36 -month averag-'QN61l1veries of 63,212.3 acre- feet. Specific information on the Water Transmission individual aqueduct charges, the four sub -charges, Oneration and Maintenance Charae The operation and maintenance expenses of the component of the system. The O&M charge, incl Agency's primary customers. The proposed O&M 4.8% increase over FY 07/08. Overall the Agency's staffing plans have`f of adding 1 permanent position for the approximately 50% of the expenses for th of the O & M charge. Salane atjd, bene increase in staff and witlk%th'e 4.0°%d overe Department. Also included in the`` -0.91 necessary to maintain tfiF million belgw;the=7ecomme There:\sa=`bne time only millia�itaw down of prep PWRPf(as a result of si in 2005 an?'D06. Future ^.\fel:':\f:S state's wafee prgject reset O&M rate is lowe�.:by $16.. Jon and'= riaintenance charge, the rate increases_\are as follows: Systemare;fti'e major cost rges, is the same for all the is $336.56 per acre-foot, a current lev:',ejs.for FY08/09, with the exception hegc al Manager. The O&M charge reflects stioti2t1vtlich cq'ates to roughly $2.75 per AF s y- , are pro)ectgd to increase in accord. with this provided from the County Human Resources ;in fund balance restoration charge. This is table level of roughly $4 million.which is $1.8 operating expenses or $5.8 million. action in O&M power expense included in the O&M rate: A $1.0 U'1'-. isfor power from PWRPA. The prepaid expense balance with amot'7hts of very inexpensive hydro -electric power being available of these funds is not expected except in very wet years, when the at capacity well into the spring and early summer months. The because of this one time benefit. a) Maintenance Pro'iects'; The preliminary budgeflfbr FY08/09 continues to implement changes from last year that more accurately reflect the `expenditures for large capital -type maintenance projects. This was accomplished by moving routine maintenance items and labor to 6140 and 6523 (Agency labor) from 6180, which now reflects only the larger capital projects. The 6180 budget is 67.3% below last year's final budget. The detailed listing of projects appears on page A -16 of the packet. b) Water conservation oroaram Per prior agreement $1.5 million has been collected each year as part of the O&M rate for water conservation projects performed by the water contractors and an additional amount collected for the Page 2 of 5 Agency's regional water conservation and education programs. By the end of FY 07/08, the Agency will have collected $15 million for the water contractor projects. At the end of FY 07/08 the balance in this designated reserve are anticipated to be zero, $0, indicating that all funds have been returned to the contractors per the agreement, The MOU for further funding has not been signed, so the FY 08/09 budget does not include a $1.5 million charge for water conservation projects that are reimbursed to the contractors. Those contractors that use Agency, staff to administer water conservation programs in FY 08/09 will be directly billed by the Agen. \,for these services. It is anticipated that a new agreement will be in place again for the FY0,9 ,, i .:budget year. For FY 08109 $2.7 million or $28.73 per AF is being collected in the water rate fo,r%,Walter Conservation projects. c) Reovcled water Rroaram In prior years, the Recycled Water Sub -committee of thWAGrecomriteded an amount to be collected as part of the O&M rate for recycled water proj6cfs*perFarmed by the tivater contractors. At the end of FY 05/06 the fund balance of $4,938,312 \ 619 rmarked as a separa#e fund distinct from the reserves of the O&M fund. This amount was:sui sequently transferred to tl e; Recycled Water and Local Supply Fund per Restructured A ree'e:t. PP Y P g The Recycled Water and Local Supply sub-committeet�o,\;;1„e}', C recommended $2,390,766 in projects be approved for FY 07/08. IOejuding Agency 6&bnditures and prior year rollover of encumbered projects, the total anticipa�feciotb;espent in FYr;ff7 /08 is $5.8 million. In prior budget b'v :Yu years Agency staff recommends that tties,MpiojMII yaro fundedd ram existing fund balance of the ;:. Recycled Water Fund rather than charging the VatewCantracta'wifor them through an addition to Water Rates. This practice cannot be folio";;wed in,0.81Or9`\wThe=recommended projects for FY 08/09 are estimated at $47;,3.501,ft h ch resultsyln. a s,}ip=charge; ofi? 5.96 per AF. d Water ManaoementlPia inino This is a new fund"M charge esf plished bynt(ie Restructured Agreement. Projects totaling nn. $193,799 have been"'Odnttified fob?rF ,O\BfQ9 and gaff recommends this amount should be raised through a$3.18 per AF c targe i,`.oludei ail; e,oyeral7`waterrate. t!,„ h. „'=i ;}k. e) Watersia+ i i'(afiifitr and Rt`s oration This is4alriew fund aridt''c_igge eftl shed by the Restructured Agreement. No fund balance previa ..9.� existed for this;fi tid. Only`6ge project was proposed for FY 07/08: The USGS study of GrouridV�(ater in Santa Rosa: Pain at'�tcost $465,648. With offsetting payments from some water r, F ::. contract separate agreements the not cost to the fund in Fl 07108 is $270,126 or $4.16 per Cl;. ,` w^ Yffi In FY 08109 this pYgject wilt=feo�itm,ue to be funded at $496,412 and result in a $5.52 per AF charge. Ener The Agency's participat[on in the Power & Water Resources Pooling Authority {PWRPA} beginning in January 2005 has resulted in significant cost savings for electric energy to operate the water transmission system. Based on dry year estimates for power cost, PWRPA set their FY 08 rate at $.0892 per kilowatt hour, which results in anticipated water transmission related power costs of $4.5 million. The FY08/09 power cost is however, being reduced by drawing, down of $1 million from a prepaid expense fund balance the Agency has maintained at PWRPA. The net power cost is thus $3.5 million or 26.6% reduction from anticipated FY07/08 costs. This should be viewed a one time Page 3 of 5 only reduction in that it can only be repeated in very wet years when State Water Project reservoirs are at capacity throughout the spring and early summer. a) Prudent Reserve In June of 2003, the WAC formed a sub -committee to recommend a prudent reserve level for the O&M fund. The sub -committee deliberated and concluded that a minimum O&M reserve level equal to three months of operating expenditures is appropriate. For FY 05/0.6.the ending reserve in the O&M fund was projected to be $2.4 million at the time of the rate;;approval last year. This is substantially less than three months of operating expend ituresh�;(.$57 million). This decrease in ,..: (sn,..,�,. reserves was largely due to a tank recoating project that was uti""dt;rtalten during the year. Agency r° .\iGU' 'hiN -foot during tike hezf;feyu,fiscal years to gradually staff recommended an additional charge per acre restore the ending reserve ,to the recommended level. Thecha'rge for FY=05(;D7 was $15.00 per AF, which was anticipated to increase the ending reserve'by,$1.0 million.'After?;he adoption of the budget the picture changed somewhat dramaticallyA,i ,'y*2Tfe'actual ending fundf6alance for FY05/06 was $5,748,442. This was due to under spendind0-TY 05/06 in several areas:"and water sales revenues being roughly $600,000 over estimates-.�:=;5The fund bal' at the end 'cf ;FAY 06/07 was $7.8 million. After six months of FY07/08 Agency staff�projectstesbalance to be $2.3' million at the end of the fiscal year. The $5.5 million projected red fund fund balance during FY 07/08 is due to higher than normal expenses ir),0.1..80 projects aridregnsu1 ing services and the reduction in revenues caused by last summer's cons@'iva{ qn, success. W fiile:ithe Agency staff did adjust expense levels significantly downward in response��b;{heE;cl gp.,in reven0e-7these savings were not enough to keep the fund balance near the guidelinevs4The stafYisjthus recd"mmepding an additional charge of $1.5 million for fund balance restoration for f'.5.year.,}Thts charge is $25.04 per AF and will bring the projected fund balance a#fheendY of FY QSIQ9.Yt afmo'sf«<$3a9;,timillion, which is still below the guideline. h) Aaueduct CaoitaPFund Charaes Per acre-foot aqueduct~,1k,apita) Fur: the Petaluma Aqueducf-!$ :` prapi carrying out3large capital replcgjn'i the Resree{nenf: Aqueducts"s also recoiriFftended'wfc proj6'. ! (h future years. %M I) Debt Sevtee Charaes The Agency§,Is`.sued Water finance the cdfislruction o pipeline, and the`=7 Idridgeh million State Revolviig;Ftl service charge perAFfor`'es fes of $ft,.,O:0 forthe Santa Rosa Aqueduct and $70.00 for fgf,M^r;08(0u n order to continue accumulating funds for acts"on:.fhe respective aqueducts, pursuant to the terms of i a capital fund charge of $15 per AF for the Sonoma accumulation of capital reserves in anticipation of capital U`enue Bonds 2003 Series A for $15.7 million in January 2003 to Projects — the Kawana Springs Tank #2, the Wohler-Forestville gone pipeline. Additionally, Collector 6 was financed through a $15.9 loan. The table below shows the application of the specific debt customer class. The Agency issued a new series of water revenue bonds near the end of FY 05/06 to provide funds for the remaining construction and startup costs for Collector No. 6, the portion of the Kawana Tank No. 2 that can not be covered by the last series of revenue bonds, acquisition of capacity in the Oakmont Pipeline and various other projects and project -related studies within the Common and Storage Facilities Funds. Page 4 of 5 10 Name of the revenue bond charge Storage Facilities Revenue Bond Charge Common Facilities Revenue Bond Charge Sonoma Aqueduct Revenue Bond Charge North Marin Revenue Bond Charge Project FY 08109 Debt Affected Customer Financed service / per A.F. Class Kawana Springs JI Tank #2, Oakmont Pipeline, Kawana to $18.23 All Prime Contractors Ralphine Pipeline, yt3; :.}>;;?;:: except North Marin Kastania Tank #2 Wohler-Forestville - GSC $:4?2'93'+i<?-, All Prime Contractors Pipeline, Collector#6, except North Marin J Eldridge- Madrone 9 ' 'T, "" 4 $30.09 '``"Sonoma Aqueduct Pipeline -`'? customers `.�;w. sPa :x Wohler-Forestville^`�."':y. Pipeline, Collector#6 NorEF Marin ,,:!•="r!:' �.;m' The North Marin Water District's shah i separatelyas the North Marin Water Dishi 19V. facilities debt service is collected from the re Bond Charge. Included in the FY 0$=Q9'� bte calculdtion for ,V1'1 1 This reduction can occur as the Agency's se Fund loan for Colleotq nSix has en'dUg .Jun payment. common facilities is collected ;ge.. The balance of common t"Common Facilities Revenue ice is a one-time only reduction of $700,000. fund for debt service for the State Revolving rior years to address the FY 08/09 principal The foltowi°°i^-pagestcpntanTth¢ FY 07/08 projected and FY 08/09 proposed revenues and experldt' F& of the Ma!} Transffi"jssion O&M Fund as well as the ending fund balances of all the Wati r onsmission FundWhey Inettide following: ➢ P gposed Fiscal Yea6b.' 09 Water Charges Per Acre Foot (A-1) ➢ Fiscaj:Ye�ar 08-09 Reveh`.Lle Summary Chart for All Customer Classes (A-2) ➢ Bar-chaFt sLlowing the;;rending Fund Balances for FY 06/07 (actual), 07/08 (estimated), and 08109 (projeoted)fovarous WaterTransmission Funds (A-3) ➢ FY 08/09 V1latei Rade package (A — 4 through A-43) c Peter Rumble, Sonoma County Administrator's Office H:\Funding\Budget\W alerTmnmisslon\W ACSummery(MarO7).doc Page 5 of 5 11 LLI U) CR z 0 05 U) coco H w d 0 0 LL di Q w CL r) LLI Q C) Lit rn 0 O' 0 } m �y 6) O M N CD O ;T CA h co w N N CD M M Cl)I� r UN �7' CD 0 d' 0) V' O r r O r rr O O M (D uM7 dN' N r o r N DOi 6) rn Lri °ti' m m 'V' ti' V SI' V V M M M N N N N N N N N N N N �Lco Cfl O M CO M O N D) hN M O d) N r 'O Co C'j r r N- N C�3 i`N 'd' r O M Zh iiJ iii {O O CO M r 0 O 00 O WN N N N N a< � LC zv r W C6 0 CO COO r CO D) CA CD N M O r 0) V r h N it) d; N h CT? N 41 r 6) h vi , O O M C O 6M1 W m COn o rn m NO r hr- {r4 COD CSC�D [N N z d' M Cl) M M M N N N N N N N N N N U) w 0 Q Fi} Ql LC1h C9 lij �f'MN+-4 W W h O0 d'M N rO 00000000006) O)61 (1) 6) 61 fA 6) W Q) O h tb US d' Cl) N N r 0 61 co \ i'� tb U) M N r O O 0000 000006) W 6)MO)MOMM moo O 0 o 0 0 0 co o 6) 6) 6) 6) 0) (M 6) 0 61 m (3) N N N N N N N N N r r r r r r r r r r r 12 FTIW n A-2 13 m C? mo m mm O .t m .n m m O m m o V v ' d' m m m m co C C N N d' N 0 N m. r m h M r It N N m a) N T C6 _ U. UI m N I�IJ co N C (0 L N' fR U 0 r a C 0 o a 'c N m co n o N r m N m 1� m m m ui 0 o p m m` r d U L'mV Cl) co N �" LO U m N m O m m H U m Mo gy m to o pi dCl) 4 cN- �}'' m o -p LL v do' imp V co 7 U)Y oQ Z < U- a e3 O� CO=) CO o o rn o o m o v o U) W o o mti v v m v Cl) v v in N � v cd 'v U) :5o m m � �a �ui > t— W ry X 0 a O m m N O W W N m � f� m m m M ,- cc E o ¢ co v rn ri �f cd O N LL O C6 m O LL UI N rn v c co LLI 46 1; � N N p. m � U C U) Q O V O ti N u J E m IL .� c OF E O a .� m m . U W m C m c O = C W co m d O L U)a z°M p LL A-2 13 N W U Q m ❑ Z LL LL 0 Z 0 Z W N Z LL LL 2 W N N Z O N_ N H LU W Q O O O O os N +• U _ 7 N LL Q U (0 U E 0 o Q U. N 14 :7 M Q mom Fa C N O O :I E E U I _"LL N � C C LL ................... T N G O O O O O O O O O O O O O O O O O p p O O O O O O O O O 14 :7 M Q Section 7 ESAlmsherias Activities Actual Exuenditures FV 99-00 FY00-01 FY01-02 FY 02-03 FY03-04 FY 04-05 FY 05.06 FY 06-07 Total" WaterTmnsmisslon O&M Fund $1,126,312 $985,839 $1,122,781 $935,458 $788,272 $533,445 $1,677,004 $744,900 $7,912,011 Flood Control Zone 1A Fund 40,940 232,321 42,316 53,866 161,83B 492,173 823,129 965,502 $2,812,085 Flood Control Zone 2A Fund 0 11,121 8,574 1,880 12,233 1,072 21,394 0 $56,274 Flood Control Zone 3A Fund 0 8,745 5,181 311 737 217 704,318 4,900 $724,408 Flood Control Zone 5A Fund (201) 5,888 4,614 8,218 3,732 2,BB5 219,063 3,812 $245,811 Russian River Projects Fund` 1,989,202 1,652,818 2,454,288 3,834,969 4,519,238 1,369,295 2,335,402 4,383,544 $22,338,757 Total $3,156,253 $2,896,733 $3,637,753 $4,632,702 $5,484,050 $2,398,887 55,780,309 $6,102,659 $34,069,346 • The Russian River Projects Fund also funds numerous olherfishery activities throughout the Agency's service area. These costs are not Included In this table. " Basis ofAllocalfon W alerTransmission O&M Fund: Allocations to this fund Include all staff and consultant costs associated with the water transmission -related components of the Russian River Biological Assessment (BA) for the Section 7 Consultation (i.e., water supply and diversion facilities, restoration and conservation actions, and hydroelectric pmjects); and all fisheries research (Inflatable dam monitoring, coho and steelhead population monitoring, and genetics research), Including the cost of research equipment, conducted to determine the effects ofwater transmissiori-related facilities and operations. Flood Control Zone lA Fund: Allocations to this fund Include all staff and consultant costs associated with the Zone lA channel maintenance component of the BA Flood Contml Zone 2A Fund: Allocations to this fund Include all staff costs for preliminary work associated with a Section 7 Consultation for Agency and other activities In the Petaluma River area. Flood Control Zone 3A Fund: Allocations to this fund Include all staff costs for preliminary work associated with a Section 7 Consultation forAgency and other activities In the Sonoma Crack area. Flnnd Cnntml Zana 5A Fund: Allocations to this fund include all staff and consultant costs associated with the Zone 5A channel maintenance component of the BA Russian River Protects Fund- Allocations to this fund Include all staff and consultant costs associated with the Russian River Projects -related components of the BA Q.e., Instream flow requirements, Coyote Valley and Warm Springs Dam flood control operations, fish facility operations, some channel maintenance, and the estuary management plan). Other allocations Include staff and consultant costs associated with the Agency's contract with the California Regional Water Quality Control Board, North Coast Region (RWQCB), for the Basin Plan amendment', and recovery planning activities (i.e., ongoing work associated with Bodega Marine Lab genetic studies and ocean monitoring equipment, Klamath Resource Information System (KRIS) of recovery planning area, GIS of recovery planning area, water quality modeling In the recovery planning area, and RWOCB contract amendment for recovery planning tools development and Implementation (i.e., KRIS, GIB and water quality modeling). A-4 1125120082:11 PM 15 SONOMA COUNTY WATER AGENCY RATES FOR WATER DELIVERIES IN FYOB-09 [XI ESTIMATED (]OFFICIAL CHARGE PER ACRE FOOT: Santa Rasa Petaluma Sonoma Aqueduct Aqueduct Aqueduct PRIME CONTRACTORS O&M Charoe'4.21 $336.56 $336.56 $336.56 Water Management Planning Sub -charge [4.13] 3.18 3.18 3.18 Watershed Planning/Restaration Sub -charge [4.14] 5.52 - 5.52 5.52 Recycled Water & Local Supply Sub -charge [4.15] 5.95 5.96 5.95 Water Conservation Sub -charge [4.16] 28.73 28.73 28.73 O&M Charge $379.96 $379.95 $379.96 Caoltal Chanes Aqueduct Facilities Capital Charges [4.6 e] $30.00 $70.00 $15.00 Bond & Loan Chames Storage Facilities Capital Charge [4.7] 18.23 18.23 18.23 Common Facilities Capital Charge [4.81 42.93 42.93 42.93 Aqueduct Facilities Capital Charges [4.6 b] 30,09 Total Capital Charges $91.17 $131.17 $106.26 TOTAL PRIME CONTRACTORS $471.12 $511.12 $486.22 OTHER AGENCY CUSTOMERSIWHOLESALE CHARGES (WATER CO'S & PUBLIC AGENCIES) O&M Charge $379.96 $379.96 $379.96 Capital Charges 91.17 131.17 106.26 Aqueduct Faclllties Capital Charge $142.23 $102.23 $127.13 TOTAL OTHER AGENCY CUSTOMERS/WHOLESALE CHARGES (4.12) $613.35 $613.35 $613.35 (120% OF HIGHEST PRIME)" FORESTVILLE O&M Charge [4.2]' $336.56 Water Management Planning Sub -charge [4.13] 3.18 Watershed Planning/Restoration Sub -charge [4.14] 5.52 Recycled Water & Local Supply Sub -charge [4.15] 5.96 Water Conservation Sub -charge [4.16] 28.73 O&M Charge $379.96 Capital Chames ' Aqueduct Facilities Capital Charges [4.6] 0.00 Storage Facilities Capital Charge [4.7] 18.23 Common Faclllties Capital Charge [4.8] 42.93 Total Capital Charges $61,17 TOTAL FORESTVILLE $441.12 - Forestville Water District exempt from Santa Rosa Aqueduct sub -charge from FY 06%07 to FY 16/17 [4.12]. NORTH MARIN WATER DISTRICT O&M Charge North Marin Bond & Loan Charge [4.9] Russian River Conservation Charge.[4.18 (a)] Russian River Pro]ects Charge [4.18 (b)] TOTAL NORTH MARIN WATER DISTRICT THIRD OFF-PEAK (MARIN MUNICIPALI Highest Prime Russian River Conservation Charge Russian River Projects Charge TOTAL THIRD OFF-PEAK SUPPLEMENTAL (MARIN MUNICIPAL) O&M Charge Capital Charge [4.11 (b)] Russian River Conservation Charge Russian River Projects Charge TOTAL SUPPLEMENTAL SURPLUS Non -Municipal / Municipal [4.11 (a)] (120% of O&M Charge) $379.96 Nate: North Marin does 32.22 not pay an Aqueduct 58.44 Capital Charge, but 20.00 will pay Its share of 490.62 actual capital costs later. $511.12 58.44 20.00 $589.56 $379.96 96.00 58.44 20.00 $554.40 $455.95 $455.95 $455.95 Town of Windsor is charged 120% of the highest charge for any other pdme contractor an the Santa Rasa Aqueduct from FY 06107 to FY 21122 [4.17 (a)]. Town of Windsor pays all subcharges [4.13, 4.14, 4.15, and 4.161 an all water diverted from the Russian River [4.17 (b)]. 16 A-5 1/25/2008 2:11 PM SCHEDULE OF WATER DELIVERIES BY AQUEDUCT PAST 36 MONTHS 112 MONTHS AVERAGE D_LIVERINGt,QUEDUCT Santa Rosa Petaluma Forestville 36 Jan -05 1,020.8 2,562.0 22,4 35 Feb -05 919.3 2,178.5 20.6 34 Mar -05 994.4 2,535.3 23.2 33 Apr -05 1,093.1 2,277.1 23.1 32 May -05 1,426.2 3,406.0 31-0 31 Jun -05 1,706.8 3,579.8 43.4 30 Jul -05 1,769.9 3,936.4 53.9 29 Aug -05 2,168.3 4,745,7 62.8 28 Sep -05 1,633.3 3,781.2 47.9 27 act -05 1,526.9 3,973.9 43.0 26 Nov -05 913.2 2,928.0 24.9 25 Dec -06 747.3 2,501.1 20.5 24 Jan -06 804.0 2,775.4 23.2 23 Feb -06 690.7 2,2140.5 18.8 22 Mar -06 753.5 2,460.1 20.2 21 Apr -06 782-9 2,314.4 19A 20 May -06 1,577.3 4,034.6 41.2 19 Jun -05 1,887-4 3,962.2 52.1 18 Jul -00 2,876.6 4,291,7 68.8 17 Aug -06 2,817.0 3,783.3 63.5 16 Sep -06 2,187.6 3,224.9 51.3 15 Oct -06 2,055.8 3,323.0 44.6 14 Nov -06 1,284.3 2,432.0 24.7 13 Dec -06 861.6 2,060.4 21.5 12 Jan -07 1 ,414.5 2,560.1 28.4 11 Feb -07 972.3 1,981.9 22.2 10 Mar -07 1,168.9 2,172.5 24.3 9 Apr -07 1,522.6 2,831.4 33.9 8 May -07 1,866.4 3,150.7 42.8 7 Jun -07 1,991.4 3,003.6 50.5 6 Jul -07 2,253.8 3,294.4 61.7 5 Aug -07 1,781.7 2,838.4 54.1 4 Sep -07 1,701.7 2,725.7 55.9 3 Oct -07 1,391.9 2,479.0 40.3 2 Nov -07 1,351.4 2,417.9 273 1 Dec -07 1,287.3 2,508.2 27.6 Total Deliveries 53,221.8 107,371.2 1,335.9 3 -Year Annual Average 17,740.6 35,790.4 445.3 Past 12 Months 18,703.8 31.963.7 469.7 Total Deliveries 53,221.8 107,371.2 1,335.9 Sonoma 473.6 435.5 5383 552.0 934.1 1,049.2 1,163.4 1,285.6 907.8 868.0 514.0 397.2 515.1 447.1 466.3 449.7 1,037.8 1,048.4 9915 926.0 969.3 932.2 582.6 485.5 586.5 457.5 567.3 861.1 1,019.4 1,068.1 1,238.1 986.4 997.4 fg-B-.l -,ziTd:3- 605.5 27,707.9 ,9,236.0 9,755.5 27,707.9 Less: North Marin 28,771.3 Mann Municipal 22,555.7 Sonoma Co. Deliveries 53,221.8 56,0442 1,335.9 27,707.9 3 -Year Annual Average 17,740,6 18,681.4 -- 4453 - 9123610 A-6 17 Monthly Total 4,078.8 3,553.8 4,091 A 3,945.4 5,797.3 6,379.2 6,9416 8,262.6 6,370.1 6,411.8 4,380.1 3,666.1 4,117.6 3,497.1 3,700.1 3,566.4 6,690.9 6,950.1 8,230.7 7,5819 6,433.1 6,355.6 4,303.6 3,429.0 4,589.5 3,433.9 3,933.0 5,248.9 6,079.3 6,113.6 6,848.0 5,660.6 5,480.6 4,709.4 4,367.5 4.428.5 189,636.8 63,212.3_ 60,892.7 189,636.8 28,771.3 22,555.7 138.309.8 46,103.3 1125/2008 2:11 PM A-7 18 1/25/2008 2:11 PM SCHEDULE OF WATER DELIVERIES BY CUSTOMER GROUPS PAST 36 MONTHS 112 MONTHS AVERAGE North Marin Water Marin Municipal Surplus Prime Comp. Govt Total 36 Jan -05 525.9 870.5 1.7 3,140.4 65.5 0.7 4,078.8 35 Feb -05 416.1 796.7 0.9 2,710.5 44.9 0.7 3,553.8 34 Mar -05 546.5 810.7 11.0 3,223.3 45.4 0.7 4,091.1 33 Apr -05 563.9 492.2 10.9 3,366.4 75.2 0.7 3,945.4 32 May -05 896.6 764.8 16.4 4,912.8 102.5 0.8 5,797.3 31 Jun -05 1,187.8 430.0 7.3 5,801.1 139.7 1.2 6,379.2 30 Jul -05 1,329.9 229.3 24.6 6,517.5 170.7 1.5 6,943.6 29 Aug -05 1,607.3 266.5 33.7 7,747.1 213.2 2.1 8,262.6 28 Sep -05 1,174.6 368.9 19.9 5,817.7 161.9 1.6 6,370.1 27 Oct -05 1,144.6 565.6 21.2 5,691.3 132.5 1.2 6,411.8 26 Nov -05 683.6 784.4 7.4 3,494.9 92.4 1.0 4,380.1 25 Dec -05 364.3 889.2 0.6 2,721.2 54.3 0.7 3,666.1 24 Jan -06 650.2 748.2 1.6 3,320.1 47.0 0.7 4,117.6 23 Fab -06 424.7 760.4 0.9 2,686.5 48.5 0.7 3,497.1 22 Mar -06 466.4 786.9 13.4 2,848.6 50.5 0.7 3,700.1 21 Apr -06 423.5 756.0 3.2 2,757.2 49.4 0.7 3,566.4 20 May -06 1,137.8 652.4 18.3 5,895.7 123.2 1.2 6,690.9 19 Jun -06 1,279.9 321.4 14.9 6,448.5 163.5 1.8 8,950.1 18 Jul -06 1,592.8 178.5 60.6 7,786.5 202.7 2.4 8,230.7 17 Aug -06 1,452.8 256.5 32.9 7,118.8 179.4 2.2 7,589.9 16 Sep -06 581.6 386.8 23.6 5,869.6 151.2 1.9 6,433.1 15 Oct -06 1,051.6 615.6 24.1 5,576.4 137.7 1.9 6,355.7 14 Nov -06 581.6 813.8 4.5 3,408.0 76.3 1.0 4,303.6 13 Dec -06 345.4 872.8 2.8 2,500.8 51.8 1.0 3,429.1 12 Jan -07 711.8 796.6 2.3 3,726.9 62.6 1.1 4,589.5 11 Feb -07 381.4 768.4 1.0 2,612.1 51.3 1.1 3,433.9 10 Mar -07 406.0 823.1 5.4 3,020.8 82.7 0.9 3,933.0 9 Apr -07 717.4 840.5 19.7 4,294.9 92.7 1.2 5,248.9 8 May -07 857.5 727.8 20.2 - 5,192.1 137.6 1.5 6,079.3 7 Jun -07 948.8 415.8 27.6 5,523.6 144.1 2.5 6,113.6 6 Jul -07 954.4 480.6 51.5 6,133.0 180.5 2.5 6,848.0 5 Aug -07 812.1 387.5 5.0 5,113.4 153.0 1.7 5,660.6 4 Sep -07 833.4 350.4 2.1 4,975.9 150.3 2.0 5,480.6 3 Oct -07 632.3 644.1 1.9 3,956.5 105.9 1.1 4,709.4 2 Nov -07 536.0 914.4 1.7 3,374.6 76.0 0.8 4,367.5 1 Dec -07 550.6 988.5 1.3 3,379.6 58.4 0.7 4,428.5 Total Deliveries 28,771.3 22,555.7 496.2 162,664.4 ` 3,874.6 46.2 189,637.0 3 -Year Annual Average 9,590.4 ,7,518.6 165.4 _ 54,221.5 1,291.5 _ 15.4 63,212.3 Past 12 Months 8,341.8 8,137.7 139.6 51,303.4 1,295.0 17.0 60,892.8 A-7 18 1/25/2008 2:11 PM J rnh W in Mu}rm mmNvmooQr W rQvs W h Omi M I t Im N M no N ti m A M O rN- M Ohi O m m tO7mN W In NOm LON It Nfn C[) V' NNO r N W N Om W mmm oOO O O �-r N N rO N— N W momM m MYmM TTmcN0 r r C D WN O m q qto W W h W W 1qN NO W W V %t O ll' 1-: N W mm� tWf1 CM') t�r� N�M0000 a Orr m O 'tl_Q tOM rNm M Z r m o mIt mm N It m It NnoLLl -MO W a r OO W m d' �. 0.g 0 ir.=oui oai6666o'on: 0Nm0WMhvis} yr v a o U mhrav YNm r m h O M v b;Mvmvrn.-r0 hv wu5vamm v, o o O,- I° 'd' N mtl]lO G Cfl OJOt[)OOrN O 0 0 N N o U U) N000m mNN6hi SON W .W- m dW_ N V N h0 mmrh h NN W V OfDhm W MO'Ch m SO05t O S° Cri7 .( 04U V C6 CV t6664O6 4 r � O P'7 in O h r Y h m m W r S° N t O W W W N O W m N N r r m to d N r tfJ SO CL MNViO W m V vO Nt W O W MOro W 00<F ui O mg` m m [f)l( m m Mrrr N66 CV n7 o h» 0 V 0 w _ m om m m Nmm hmr W co ED M r 10 N r W O W m W WNM<t tOm W W WC'WNMONm W 0 4 co to to 0 ,O O M W N SSV NtNf) mN[000OGYN� r O' N r }A n N iO W mr rW[1j0NM W M N Nrl: m 000 0 O N MOI m f O N v M N r N h M m W m r N N r r h a_ LLI � N W W U d h +3;N�tmhONY . 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SUMMARY Section Title: Section/index No: Subobject Title IBEGINNNG FUND BALANCE REVENUES USE OF MONEY / PROPERTY 1700 Interest on Pooled Cash 1760 investment income SUBTOTAL INTERGOVERNMENTAL REVENUES, 2400 State - Disaster Relief 2080 Federal - Disaster Relief 2953 Windsor Recycled Water 2954 Windsor Water Conservation SUBTOTAL lWater Transmission System Agency Fund 875108 Actual Estimated 2006.07 2087.08 5,748,442 7,817,954 Adopted Requested , 2007-08 2008-09 Difference 2,269,890 Percent Change I 700,672 416,020 527,403 204,298 (323,105) (61.26°/x) (1,048) 450 0 0 0 NIA 699,624 416,470 527,403 204,298 (323,105) (61.26%) 260,292 245,656 0 0 0 NIA 434,740 634,615 0 0 0 NIA 36,560 0 0 0 0 NIA 91,420 0 0 0 0 N/A 823,012 880,271 0 0 0 NIA CHARGES FOR SERVICES 3666 Meter Service/ Install 49,138 25,984 50,000 35,000 (15,000) (30.00°/x) 3980 Revenue Applicable to PY (1,127) 8,326 0 0 0 NIA SUBTOTAL 48,011 34,310 50,000 35,000 (15,000) (30.00%) MISCELLANEOUS REVENUES, 4020 Other Sales 0 0 0 0 0 NIA 4034 Sale -Water Irrigation 0 0 0 0 0 N/A 4035 Sale -Water Resale 0 0 0 0 0 N/A 4036 Sale - Water Govemment 0 0 0 0 0 N/A 4039 Sale - Power 957,961 1,139,892 1,050,000 11050,000 0 0.00% 4040 Miscellaneous Revenues 1,135 932 0 0 0 NIA 4102 Donations/ Relmb. 101,6B2 45,099 0 0 0 NIA 4109 Outdated Warrants 2,858 2,697 0 0 0 N/A 4161 Water Sales - O&M 24,456,688 19,555,925 22,310,778 22,381,647 70,869 0.32% 4162 Comm. Rev. Bd. Charge 1,753,575 1,836,487 1,956,624 1,900,823 (55,801) (2.85%) 4163 Storage Rev. Ed. Charge 760,904 755,469 804,899 807,210 2,311 0.29% 4164 Sonons Aq. Rev. Charge 208,365 256,686 292,830 293,564 734 0.25% 4166 SR Aq. Capital Charge 433,541 392,200 356,162 532,218 176,056 49.43% 4157 Petaluma Aq. Cap. Chg. 655,627 702,094 800,957 1,307,698 506,741 63.27% 4168 Sonoma Aq. Cap. Charge 0 0 0 138,540 138,540 NIA 4169 NM Revenue Bd. Charge 155,934 230,735 276,694 268,803 (7,891) (2.85%) 4175 Water Mgmt Planning Sub -charge 23,516 62,111 71,381 193,799 122,418 171.50% 4176 Watershed Planning/Rest Sub -charge 0 253,314 201,115 336,412 45,297 15.56% 4177 Recycled Water & Local Supply Sub -charge 0 0 0 363,076 363,076 NIA 4178 Water Conservation Sub -charge 0 2,252,423 2,590,200 1,749,376 (840,824) (32.46%) 4210 Advances 0 0 0 0 0 NIA SUBTOTAL 29,511,786 277407,063 30,801,640 31,323,165 521,525 1.69% TOTAL REVENUES 31,082,434 28,73B,114 31,379,043 31,562,463 183,420 0.58% A-11 1/25/2008 2:11 PM �� l Section Title: Water Transmission System Agency Fund � Section/Index No: 1 675108 Actual Estimated Adopted Requested Percent Subobject Title 2006.07 2007.08 2007.08 2008.09 Difference Change EXPENDITURES SERVICES AND SUPPLIES 6040 Communications 13,115 51,081 24,329 52,B6B 28,539 117.31% 6140 Maintenance -Equipment 1,777,109 1,090,959 1,090,959 1,094,100 3,141 0.29% 6180 Maintenance -Buildings 1,949,875 4,315,030 5,904,331 1,933,500 (3,970,831) (67.25%) 6190 Landscaping Service 0 46 0 0 0 NIA 6262 Laboratory Supplies 14,078 14,571 11,916 15,081 3,165 26.56% 6280 Memberships 154,177 81,065 160,000 90,000 (70,000) (43.75%) 6300 Miscellaneous 0 0 0 0 0 N/A 6410 Postage 0 289 0 500 500 N/A 6430 Printing 2,103 0 0 0 0 N/A 6461 Supplies / Expenses 79,010 107,947 107,947 111,725 3,778 3.50% 6512 Testing/Analysis 137,174 221,319 221,319 170,000 (51,319) (23.19%) 6522 District Services 5,722,654 5,524 0 25,000 25,000 N/A 6523 District Operations 3,208,841 10,997,090 9,697,324 11,436,974 1,739,650 17.940% 6553 Contract -Security Services 21,120 30,000 30,000 25,000 (5,000) (16.67%) 6570 Consultant Services 963,373 1,458,896 1,983,896 845,000 (1,138,896) (57.41%) 6610 Legal Services 30,542 75,105 275,000 82,000 (193,000) (70.16%) 6654 Medical Examinations 0. 0 0 0 0 NIA 6710 Film Program 50,000 0 0 0 0 N/A 6800 Public/Legal Notices 2,914 0 0 5,000 5,000 NIA 6820 Rents and Leases -Equip 4,991 15,182 30,000 6,000 (24,000) (80.00%) 6840 Rents and Leases-Bldg/Imp 0 339 0 0 0 N/A 6880 Small Tools - Instruments 4,508 10,000 50,000 5,000 (45,000) (90.00%) 6889 Software 4,992 10,000 20,000 5,000 (15,000) (75.00%) 7052 Out of State Use Tax 0 0 0 0 0 N/A 711017120/7130 Professional Development 0 661 0 0 0 N/A 7201 Gas / Oil 81 0 5,000 0 (5,000) (100.00%) 7206 Equipment Usage Charge 802.684 807,449 750,000 750,000 0 0.00% 7212 Chlorine Chem/Recorder 880,478 900,000 900,000 940,000 40,000 4.44% 7217 State Permits / Fees 49,385 55,000 80,000 60,000 (20,000) (25.00%) 7247 Water Conservation Prog 295,576 0 0 0 0 NIA 7250 Reimbursable Projects 6,569 4,000 11000 10,000 9,000 900.00% 7277 Recycled Water Use Prog 0 0 0 0 0 NIA 7296 FERC Fees / Costs 1,284 5,000 5,000 2,000 (3,000) (60.00%) 7302 Travel Expense 11,677 14,000 9,000 15,000 6,000 66.67% 7303 Private Car Expense 4,052 3,342 3,342 5,000 1,658 49.61% 7320 Utilities 420,466 116 0 470,000 470,000 N/A 7394 Power 3,237,565 4,402,223 4,720,000 4,500,000 (220,000) (4.66%) SUBTOTAL 19,850,394 24,677,035 26,080,364 22,654,748 (3,425,615) (13.13%) OTHER CHARGES 79241ntemst-PY (685) 0 0 0 0 N/A 7980 Depreciation 3,623,339 4,767,000 4,767,000 5,067,000 300,000 6.29% 8010 Contribution to Non -County 141,859 0 0 0 0 NIA SUBTOTAL 3,764,513 4,767,000 4,767,000 5,067,000 .300,000 6.29% FIXED ASSETS 8510 Buildings / Improvements 0 0 0 0 0 NIA 8533 SCWA-New Metered Ser 21,682 25,875 25,875 20,000 (5,875) (22.71%) 8560 Equipment 6,105 51,750 51,750 7,000 (44,750) (86.47%) SUBTOTAL _ 27,787 77,625 77,625 27,000 (50,625) (65.22%) Note: Adopted budget column includes mid -year budgetary adjustments A - 12 1125/2008 2:11 PM 21 Section Title: Section/Index No: Subobject Title OTHER FINANCING USES 8625 OT- W/In Special Dist SUBTOTAL APPROP. FOR CONTINGENCIES 9000 Approp, for Contingencies SUBTOTAL PY Encumbrance Exp 9650 PY Enc - Profess / Special SUBTOTAL TOTAL EXPENDITURES !Water Transmission System Agency Fund 6951DD Actual Estimated Adopted Requested Percent 2006-07 2007.06 2007.08 2008-09 Difference, Change 16,229,519 11,463,670 12,983,323 7,891,519 (5,091,804) (39.22%) 16,229,5'19 11,463,670 12,983,323 7,B91,519 (5,091,804) (39.22%) 0 0 300,000 300,000 0 0.00% 0 0 300,000 300,000 0 0.00% 0 0 0 0 0 N/A 0 0 0 0 0 N/A 391872,212 40,985,330 44,208,312 35,940,268 (8,268,044) (18.70%) Depreciation 3,623,339 4,767,000 Outstanding Encumbrances- (Decrease) Fund Balance 520,405 1,932,151 PY Encumbrances 0 0 Post Audit Adjustments -Payables 0 0 Post Audit Adjustments -Receivables 6,037 0 Post Audit Adjustments -inventory 0 0 Post Audit Adjustments -Prepaid Expense 0 0 PWRPA Pre -paid Expense - FY 88789 Rate Reduction -One time only Increase in RecycledlConservaten Deposits 6,707,716 0 Capitalized Interest (665) 0 Reclass of Prior Year Asset 2,419 0 ENDING FUND BALANCE 7,817,954 2,269,890 Operations and Maintenance 875108 Fund Balance Reserve Goal Over/(Under) Goal A-13 24 5,067,000 0 0 0 0 0 0 1,000,080 0 0 0 3,959,985 5,745,437 (1,786,352) 1125!2808 2:11 Ftvl 25 ]g o ` (/ / C6 C6 k/ C\Ly ® , - \ cNi § a ® U) uj [ \ \� /) . . § uj u . . ` \ L e $Q Nt §/W �uj \&fin a W § BW` J ` ® _ w co co - in ly b»mm 2 2$ 2 2 \\\ \)j f[§B §(A ,<c mw«0 N ELu # . U- k $k ) �§FF�« E § / M» / LUE ) § w / 05 , \ w / § m 2 co — ) w / ) ) U. \ \ \ ) W ) m ) 2 y f § § ƒ § ) k ; ® % ƒ / § § ® \ Q # ` a / • = § ) ) \ / � } � \ \ ( 0 > ) § 7 G § < ( 2 a \ # , » / f Ir m §_, m, o 0 m 0_ \ 25 Water Transmission Svstem Aaencv Fund Major Services & Supplies Expenditure Items, Sub -Object No. and Title Actual Adopted Requested ! FY 06-07 FY 07-08 FY 08.09 Difference Percent Change, 6140 Maintenance - Eoulpment 1,777,109 1,090,959 1,094,100 3,141 0.3%u Decreased budget in 6140, 6180, and 6570 due to decreased revenues 6180 Maintenance - Projects 1,949,875 5,904,331 1,933,500 (3,970,831) -67.3% See project list on page A-16 for detail. Budget decreased due to decreased revenues. 6280 Memberships - 154,177 160,000 90,000 (70,000) -43.8% Reflects a decrease. Contractor ACWA dues will not paid by the Agency. 6461 Suoolies I Expenses 79,010 107,947 111,725 3,778 3.5% 6512 Testing I Anaivsis 137,174 221,319 170,000 (51,319) -232% Decreased budget to reflect actual incurred expenditures. 6522 District Services ' 5,722,654 0 25,000 25,000 'NtA Reflects an decrease due to the coding of SCW A internal staff labor to subobject 6523 in mid FY 06107. See A-17. 6523 District Operations 3,208,841 9,697,324 11,436,974 1,739,650 17.9% Reflects an Increase due to the coding of SCWA internal staff labor from subobject 6522 in mid FY 06(07. See A-17. 6570 Consultant Services 963,373 1,983,896 845,000 (1,138,896) -57.4% See Consultant Services Project List for detail on page A-17. 6610 Leoal Services 29,071 275,000 80,000 (195,000) -70.9% Decreased budget to reflect actual Incurred expenditures. 7206 EoulDment Usace Charas? 802,684 750,000 750,000 0 0.0% 7212 Chlorine Chemical I Recorder 880,478 900,000 940,000 40,000 4.4°to 7247 Water Conservation Pmarams 295,576 0 0 0 NIA Moved this expense to its own index. Recycled Water accounting now in separate fund. 7277 Reovcled Water Use 0 0 0 0 NIA Moved this expense to its own index. Water Conservation accounting now in separate fund. 7394 Power 3,237,565 4,720,000 4,500,000 (220,000) -4.7% Reflects level of actual expenditures. Rate calculation for FY 08109 includes a $1,000,000 reduction in power casts due to use of Pre -Paid Expense held by PW RPA. A-15 112512008 2:11 PM 26 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 FY2008-09 BUDGET Water Transmission System Agency Fund DESCRIPTION PROJECT # 6180 - Maintenance / Buildinas Arc Flash Study Caissons 3 & 4 - Soil Stabilization Caissons 3, 4, & 5 - Rainproof Louvers & Cooling Emergency mobile SCADA Fish Screens Kastania Booster- Motor Pump Re -build Kastanla MCC Starter Upgrade Kawana Pump Station Grounds Maintenance - Reg Park Mirabel Potable Water Lines Mirabel pumps -1 Peerless & 1 Floway Probe, multiparameter, in pipe - PipeSONDE Rubber Dam Modifications SCADA Upgrade with spares & software Solid state motor control and protection relays Tank cleaning and inspection (AquaTech Dive Services) Wilfred Booster - Upgrade Motor/Switchgear Wohler Generator Exhaust Modifications Miscellaneous and Unforeseen Maintenance Projects A-16 27 7176-08 4073 7093 7193 3972 4092 7092 7049 7118 6180 Total $ AMOUNT 25,000 75,000 100,000 150,000 25,000 100,000 30,000 3,500 75,000 200,000- 75,000 200,000 75,000 75,000 50,000 75,000 300,000 300,000 1,933,500 1/25/2008 2:11 PM Water Transmission Agency Fund, #675108 Multi -Year Subobject Review FY 2008.09 BUDGET Actual Actual Actual Estimate Budget Subobject-ritie Subobject Number FY 04105 FY 05105 FY 06107 FY 07106 FY OW09 Maintenance - Equipment 6140 126,005 114,538 1,777,109 1,090,959 1,094,100 Maintenance -Bidglimp 6180 6,296,272 7,344455 1,949,675 4,315,030 1,933,500 District Administration 6522 6,116,173 5,68&854 5,722,664 5,624 25,000 District Oneratiana 6523 - 0 0 3,208,841 10,997.090 11.436,974 Total of the Four Cost Categories $ 12,538,451 $ 13,142,257 $ 12,658,479 $ 16,408,604 $ 14,489,674 Percentage Change from Prior Year 4.82% -3.68% 29.63% 41,70% These subobjects are combined to allow review of SCWA labor expenses. In mid -year FY 06107, an accounting change was processed to Isolate SCWA labor costs to subobject 6523. Prior to that accounting change, SCWA labor costs were Included within subobjects 6140, 6180, and 5523. _ Actual Actual Actual Estimate Budget Subobject Title Suboblect Number FY 04105 FY 05106 FY 06107 FY 07106 FY 08109 Consulting Service 5570 $ 528,996 $ 590,672 $ 963,373 $ 1,458,895 $ 845,000 Percentage Change from Prior Year 11.66% 63.10% 51.44% -4268% Itemized Datall Budget DESCRIPitON FY 08109 SF Bay RWMP (Oso charges to SVCSD Rood Zenss 283) 25,000 SF North Coast IRWMP Consultants 65,000 SF Bay Watershed Restamtion 25,009 Overhead and Vehicle Crane Ceriifications Year 2 of 3 25,000 Davelonment Site Conewtual Model LBNL Contract (TOUGH2 model) 50,000 Onerations Su mort Chitummilan Ray Assistance 15,000 Natural Hazard Assessment Study 25,000 Water Riaht and Demand Studies PaBar Valley 25,000 Demand Management 25,000 Other Legislative Advocacy 80,000 MimbeliRR Well Modernization 100,000 MMI - First ResponderTmining 35,000 USES Crytopsparldlum Study 25,000 RR System Flow Optimization 150,000 Transmission System Modeling and Condition Assessment 25,000 USGS 150.900 6570 Total $ 845,000 Actual Actual Actual Estimate Budget SubablectTite Subobject Number FY 04105 FYOSMS FY 06107 FY 07/06 FY 08109 Power Usage Review 7394 $ 5,944,375 $ 2,614,786 $ 3,237,665 $ 4,402,223 $ 4,500,00D Percentage Change from R9or Year -5265% 15021, 85.87% Z22% Aoollcatlon of PWRPA Pre -Paid Expense - one time only $ 11000,000 Value Used for Rate Calculation $ 6,944,375 $ 2,614,786 $ 3,237,565 $ 4,402,223 $ 3,500,000 A-17 1/2512006 2i i PM 29 Water Transmission System Agency Fund Water Conservation Proorams Balance as of June 30. 2007 Balance of 10 -year 10 Year Program ends June 30, 2008 A- 18 112512008 2:11 PM 29 10 -Year Amount Allocation Contractor Allocation Disbursed Available City of Rohnert Park $1,556,017 $1,496,911 $59,106 City of Petaluma 2,780,083 1,473,665 1,306,418 Valley of the Moon 663,900 609,511 54,389 North Marin Water District 2,925,311 2,851,703 73,608 City of Cotati 315,353 273,254 42,099 City of Santa Rosa 6,037,344 5,477,365 559,979 Forestville Water District 99,585 99,585 0 City of Sonoma 622,407 467,588 154,819 TOTAL $15,000,000 $12,749,582 $2,250,418 10 Year Program ends June 30, 2008 A- 18 112512008 2:11 PM 29 n Water Transmission System Agency Fund Local Sunt3ly / Recvcled Water / Tier 2 Prourams, Balance as of June 30, 2007 10 Year Program ends June 30, 2010 A -1 g 112512006 2:11 PM 30 10 -Year Amount Amount Balance Contractor Allocation Approved Disbursed Available City of Rohnert Park $649,629 $649,629 $0 649,629 City of Petaluma 2,197,913 2,197,913 2,197,913 0 Valley of the Moon 627,875 627,875 432,171 195,704 North Marin Water District 1,846,726 1,846,726 1,846,726 0 City of Cotati 157,235 0 0 157,235 City of Santa Rosa 5,065,236 1,803,876 0 5,065,236 Forestvlile Water District 104,953 104,953 104,953 0 City of Sonoma 539,411 450,000 0 539,411 Marin Municipal WD 1,724,026 1,000,000 0 1,724,026 Town of Windsor 86,996 86,996 86,996 0 TOTAL $13,000,000 $8,767,968 $4,668,759 $8,331,241 10 Year Program ends June 30, 2010 A -1 g 112512006 2:11 PM 30 FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: IStorage Facilities 8510 Buildings/Improvements: 0 Kawana-Ralphlne Sonoma BST 0 SectionlIndex No: 675405 9137 Eldridge Booster Pump 0 9144 Reservoir inlettoutlet 0 9150 Kawana Spg Res. Pipeline 4,024 Actual Estimated Adopted Requested 9157 Cotatl Res. Revegetation Percent Subobject Title 2006.07 2007-06 2007-08 2008-09 Difference Change BEGINNING FUND BALANCE (1,502,219) 503,218 SUBTOTAL 1,264,550 TOTAL EXPENDITURES 5,082,111 REVENUES 2,234,940 Long Term Debt proceeds 0 Capitalized Interest (343,333) ENDING FUND BALANCE USE OF MONEY/PROPERTY 1700 Interest on Pooled Cash (113,911) 13,280 0 36,782 36,782 N/A 4102 Donations/Reimbursements 0 0 0 0 0 N/A SUBTOTAL (113,911) 13,280 0 36,782 36,782 N/A OTHER FINANCING SOURCES 4625 OT- Wfin Special Dist 5,309,852 1,219,732 1,286,732 110,000 (1,176,732) (91.45%) SUBTOTAL 5,309,852 1,219,732 1,286,732 110,000 (1,176,732) (91.45%) TOTAL REVENUES 5,195,941 1,233,012 1,286,732 146,782 EXPENDITURES OTHER CHARGES 7930 Interest - L.T.Debt (343,333) FIXED ASSETS 800,000 8510 Buildings/Improvements: 0 Kawana-Ralphlne Sonoma BST 0 Pipeline 0 9137 Eldridge Booster Pump 0 9144 Reservoir inlettoutlet 0 9150 Kawana Spg Res. Pipeline 4,024 9151 Pipeline Rights - City of Sante 0 9153 Reservoir Slesmic Valves 0 9157 Cotatl Res. Revegetation 0 9162 Kawana to Ralphine Tanks 3,344 9168 Kawana Springs Tank # 2 2,417,565 9169 Cotati - Kastania Booster Ste 0 9173 Kastania Tank # 2 (109) 9171 Oakmont Pipeline 3,000,620 SUBTOTAL 5,425,444 TOTAL EXPENDITURES 5,082,111 Outstanding Encumbrances - Net C 2,234,940 Long Term Debt proceeds 0 Capitalized Interest (343,333) ENDING FUND BALANCE 503,218 C 0 0 0 0 0 0 0 357,000 84,681 30,000 0 0 471,681 471,661 11 1,264,550 A-20 �1 0 0 0 800,000 0 0 0 0 0 0 0 0 0 0 0 0 357,000 0 84,681 0 30,000 0 716,953 0 0 0 1,188,634 800,000 1,188,634 800,000 0 611,332 (1,139,950) (88.59%) 800,000 0 0 0 0 0 0 (357,000) (84,681) (30,000) (716,953) 0 (388,634) (388,634) NIA N/A N/A N/A NIA NIA (100.00%) (100.00%) (100.00%) (100.00%) N/A (32.70%) (32.70%) 112512008 2:19 PM FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: IStorage Facilities Revenue Bond - 2003A Section/Index No: 1 675462 1 Subobject Title BEGINNING FUND BALANCE REVENUES USE OF MONEY / PROPERTY 1700 Interest on Pooled Cash 1760 Investment Income SUBTOTAL ADMINISTRATIVE CONTROL 4200 Long Term Debt Proceeds 4209 Long Term Debt Clearing SUBTOTAL OTHER FINANCING SOURCES 4625 OT- Win Special Dist SUBTOTAL TOTAL REVENUES EXPENDITURES SERVICES AND SUPPLIES 6635 Fiscal Agent Fees 6640 Debt Insurance Costs SUBTOTAL OTHER CHARGES 7920 Interest 7923 Discount / Bonds SUBTOTAL OTHER FINANCING USES 8625 OT- W/in Special Dist SUBTOTAL ADMIN. CONTROL ACCOUNT 9200 Ent -Principal 9209 Ent - Principal Clearing SUBTOTAL TOTAL EXPENDITURES Increase In Bonds Payable Amort. of Bond Issuance Costs Long Term Debt Proceeds Principal Payment ENDING FUND BALANCE Actual Estimated Adopted Requested Percent 2006.07 2007-08 2007-08 2008.09 Difference Change $527,366 $126,970 $69,180 21,601 2,996 6,293 1,562 (4,731) (75.19%) 14,883 0 0 0 0 N/A 36,484 2,996 6,293 1,562 (4,731) (75.19%) 0 0 0 0 0 N/A 0 0 0 0 0 N/A 0 0 0 0 0 N/A 309,162 356,296 356,296 357,082 786 0.22% 309,162 356,296 356,296 357,082 .786 0.22%- 345,646 359,292 362,589 358,643 (3,946) (1.09%) 743 1,200 1,200 1,500 300 25.00% 2,822 2,822 2,822 2,822 0 0.00% 3,565 4,022 4,022 4,322 300 7.46% 204,436 201,916 201,916 198,796 (3,120) (1.55%) 319 319 319 319 0 0.00% 204,755 202,235 202,235 199,115 (3,120) (1.54%) 440,000 110,000 1.10,000 110,000 0 0.00% 440,000 110,000 110,000 110,000 0 0.00% 100,862 103,966 103,966 107,069 3,103 2.98% (100,862) (103,966) (103,966) (107,069) (3,103) 2.98% 0 0 0 0 0 N/A 648,320 316,257 316,257 313,437 (2,820) (0.89%) 0 0 0 3,140 3,141 3,141 (100,862) (103,966) (107,069) $126,970 $69,180 $10,458 A - 21 1/25/2008 2:11 PM 32 FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: Section/Index No: ISubobject Title BEGINNING FUND BALANCE REVENUES USE OF MONEY/PROPERTY 1700 Interest on Pooled Cash 1760 Investment Income SUBTOTAL ADMINISTRATIVE CONTROL 4200 Long Term Debt Proceeds 4209 Long Term Debt Clearing SUBTOTAL OTHER FINANCING SOURCES 4625 OT- W/In Special Dist SUBTOTAL TOTAL REVENUES EXPENDITURES SERVICES AND SUPPLIES 6635 Fiscal Agent Fees 6640 Debt Insurance Casts SUBTOTAL OTHER CHARGES 7920 Interest 7923 Discount/ Bonds SUBTOTAL OTHER FINANCING USES 8625 OT- W/In Special Dist SUBTOTAL ADMIN. CONTROL ACCOUNT 9200 Ent -Principal 9209 Ent - Principal Clearing SUBTOTAL TOTAL EXPENDITURES Cost of Issuance Restricted Cash w/Fiscal Agent Increase in Bands Payable Amort of Bond Premium Amort, of Bond Issuance Costs Long Term Debt Proceeds Principal Payment Post -Audit Adjustment - Closing COI Funds ENDING FUND BALANCE Storage Facilities Revenue Bonds 2006 1 675488 1 Actual Estimated Adopted Requested 200 Percent 2006-07 2007-08 2007-08 , 2008-09 Difference Change $0 $1,026,643 7,634 $2,500 (1,049) (13.740%) 252,191 25,688 6,293 1,562 (4,731) (75.19%) 20,088 0 0 0 0 N/A 272,280 25,688 6,293 1,562 (4,731) (75.19°/x) 0 0 0 0 0 N/A 0 0 0 0 0 N/A 0 0 0 0 0 N/A 384,397 448,603 448,603 450,129 1,526 0.34% 384,397 448,603 448,603 450,129 1,526 0.34% 656,677 474,291 454,896 451,691 (3,205) (0.70%) 1,111 2,300 2,300 2,500 200 8.70% 5,334 5,334 5,334 4,085 (1,249) (23.42%) 6,445 7,634 7,634 6,585 (1,049) (13.740%) 275,806 275,570 275,570 271,238 (4,332) (1.57%) 0 0 0 0 0 N/A 275,806 275,570 275,570 271,238 (4,332) (1.57%) 4,869,852 1,109,732 1,176,732 0 (1,176,732) (100.00%) 4,869,852 1,109,732 1,176,732 0 (1,176,732) (100.00%) 103,026 108,310 108,310 113,593 5,283 4.88% (103,026) (108,310) (108,310) (113,593) (5,283) 4.88% 0 0 0 0 0 N/A 5,152,103 1,392,936 1,459,936 277,823 (1,182,113) (80.97%) (160,007) 0 " (382,558) 0 0 /0 0 (2,223) (2,223) 0 5,334 5,335 4,085 6,142,565 0 0 (103,026) (108,310) (113,593) 21,985 0 $1,026,643 $2,800 $67,160 1 A - 22 112512008 2:11 PM 11 FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: JPipeline Facilities Section/Index No: 675413 Actual Estimated Adopted Requested Percent Subobject Title 2006-07 2007-08 2007-08 2008.09 Difference Change BEGINNING FUND BALANCE 835,715 (1,585,254) 29,388 I REVENUES USE OF MONEYI PROPERTY 1700 Interest on Pooled Cash 38,960 26,244 19,120 597 (18,523) -98.88% SUBTOTAL 26,244 19,120597 -38,960 (18,523) -96.88% MISCELLANEOUS REVENUE 4102 Donaflons/Reimbursements- Reimbursement fmm NMWD for 13.14% of the South Transmission System Pipeline Project 59,107 394,209 0 1,074,291 1,074,291 N/A SUBTOTAL 59,107 394,200 0 1,074,291 1,074,291 N/A OTHER FINANCING SOURCES 4625 OT-W/ln Special Dist- Transfer from Common Facilities Fund, 675421, for 33.00% & a transfer from Petaluma Aqueduct Fund, 675215, of 53.86% for the South Transmission System Pipeline Project An additional transfer of $800,000 from the Santa Rosa Aqueduct Fund 675207 for the Santa Rosa Aqueduct r Sections 2 & 3 Project. 625,787 4,209,197 3,429,197 7,901,441 4,472,244 130.42% SUBTOTAL 625,787 4,209,197 3,429,197 7,901,441 4,472,244 130.42% RESIDUAL EQUITY TRANSFER 4884 Rat- Within Enterprise 33,492 0 0 0 0 N/A SUBTOTAL 33,492 N/A 0 D 0 0 TOTAL REVENUES _ 757,346 4,629,641 3,448,317 8,976,329 5,528,012 160.31% EXPENDITURES FIXED ASSETS 9106 Santa Rosa Aqueduct Sections 2 & 3 (Slusser to Pet Aq) 0 0 0 800,000 800,000 NIA 9163 Eldridge-Madrone Pipeline 251,591 15,000 15,000 0 9174 South Trans. Syst Pipeline 450,753 3,000,000 3,518,225 8,175,732 4,657,507 132.38% SUBTOTAL 702,345 3,015,000 3,533,225 8,975,732 51457,507 154.46% OTHER CHARGES 7924 Interest -Prior Year (164,404) 0 0 0 0 N/A (164,404) 0 0 0 0 N/A OTHER FINANCING USES 8625 OT- W/in Special Dist 0 0 0 0 0 N/A SUBTOTAL. 0 0 0 .0 0 N/A TOTAL EXPENDITURES 537,941 3,015,000 3,533,225 8,975,732 5,457,507 154.46% Outstanding Encumbrances - Net Change Capitalized Interest ENDING FUND BALANCE (2,475,970) 0 (164,404) 0 (1,585,254) 29,388 29,985 1 A-23 34 1/25/2008 2:11 PM FY 2008.09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: 18onoma Aqueduct Revenue Bonds Section/Index No: 1 875470 1 Actual Estimated Adopted Requested Percent Subobject Title 2006.07 2007.08 2007.08 2008.09 Difference Change (BEGINNING FUND BALANCE $468,150 $267,232 $152,778 REVENUES USE OF MONEY I PROPERTY 1700 Interest on Pooled Cash 19,347 13,074 26,790 6,929 (19,861) (74.14%) 1760 Investment Income 12,240 0 0 0 0 N/A SUBTOTAL 31,587 13,074 26,790 6,929 (19,861) (74.14%) ADMINISTRATIVE CONTROL 4200 Long Term Debt Proceeds 0 0 0 0 0 N/A 4209 Long Term Debt Clearing 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 NIA OTHER FINANCING SOURCES 4625 OT- Win Special Dist 254,227 292,830 292,830 293,564 734 0.25% SUBTOTAL 254,227 292,830 292,830 293,564. 734 0.25% TOTAL REVENUES 285,814 305,904 319,620 300,493 (19,127) (5.98%) .EXPENDITURES SERVICES AND SUPPLIES 6635 Fiscal Agent Fees 638 1,000 1,000 1,200 200 20.00% 6640. Debt Insurance Costs 2,320 2,320 2,320 2,320 0 0.00% SUBTOTAL 2,958 3,320 3,320 3,520 200 6.02% OTHER CHARGES 7920 Interest 168,092 166,020 166,020 163,456 (2,564) (1'.54%) 7923 Discount/ Bonds 262 262 262 262 0 0.00% SUBTOTAL 168,354 166,282 166,282 163,718 (2,564) (1.54°/x) OTHER FINANCING USES 8625 OT - Win Special Dist 235,071 167,854 167,854 0 (167,854) (100.00°/x) SUBTOTAL 235,071 167,854 167,854 0 (167,854) (100,00%) ADMIN. CONTROL ACCOUNT 9200 Ent -Principal 82,931 85,483 85,483 88,035 2,552 2.99% 9209 Ent -Principal Clearing (82,931) (85,483) (85,483) (88,035) (2,552) 2.99% SUBTOTAL 0 0 0 0 0 N/A TOTAL EXPENDITURES 406,383 337,456 337,456 167,238 (170,218) (50.44%) Increase In Bonds Payable (1,276) 0 Amort. of Bond Issuance Costs 2,582 2,582 2,582 Principal Payments on Bonds (81,655) (85,483) (88,035) (ENDING FUND BALANCE $267,232 $152,778 $200,580 ++ I A-24 112512008 2:19 PM 35 FY 2008.09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: lCommon Facilities Section/Index No: 675421 ' Actual Estimated. Adopted Requested Percent SubobjectTitle 2006-07 2807.08 2007-08 2008.09 Difference Change BEGINNING FUND BALANCE 577,910 4,325,820 312,208 1 .REVENUES USE OF MONEY / PROPERTY 1700 Interest on Pooled Cash (125,733) 25,448 .0 0 0 N/A ' SUBTOTAL (125,733) 25,448 0 0 0 N/A Charges for Services 3980 Revenue Apply to PY (2,975) 0 0 0 0 N/A SUBTOTAL (2,975) 0 0 0 0 N/A Miscellaneous Revenues 4102 Donations/Reimbursements 0 0 0 0 0 N/A 4109 Outdate/Cancel Warrants 43 0 0 0 0 N/A SUBTOTAL 43 0 0 0 0 N/A ADMINISTRATIVE CONTROL 4200 ENT -LTD Proceeds 0 0 0 0 0 N/A 4209 ENT - LTD Proc. Clearing 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 N/A OTHER FINANCING SOURCES 4625 OT- W/in Special Dist 7,853,759 4,437,746 8,857,746 16,500,000 7,642,254 86.28% SUBTOTAL . 7,853,759 4,437,746 6,857,746 16,500,000 7,642,254 86.28% TOTAL REVENUES 7,725,094 4,463,194 8,857,746 16,500,000 7,642,254 86.28% EXPENDITURES Services and Supplies 6103 Liability Insurance 0 107,758 107,758 110,000 2,242 208% 6180 Maintenance - Building/Improvements (2,975) 0 0 0 0 NIA 6522 Dist Services 3,906 426 0 0 0 NIA 6523 District Operations 2;493 1,560 0 0 0 NIA 6529 Vehicle Emissions Monitoring 0 0 0 0 0 NIA 6570 Consulting Services 0 0 0 100,000 100,000 N/A 7297 Rivarfronl Park Levee Maintenance 99 0 0 0 0 N/A SUBTOTAL 3,523 109,744 107,758 210,000 102,242 94.88% OTHERCHARGES 7930 Interest Long Term Debt (943,430) 0 0 0 0 NIA SUBTOTAL (943,430) 0 0 0 0 N/A FIXED ASSETS 8500 Land 1,349,210 440 0 0 0 NIA 8510 Buildings/ Improvements 130 923,354 923,354 0 (923,354) (100.00%) 8528 Mirabel Generator 106,513. 35,000 25,2016 3,000,000 2,974,794 11801.93% 8558 Collector 1& 2 Aq Fxp (98) 0 0 0 0 NIA A-25 112512008 2:91 PM 36 Section Title: ]Common Facilities Sectioniindex No: 875421 Actual Estimated Adopted Requested percent Subobject Title 2008-97 2007-08 2007.08 2005.09 Difference Change r 8559 Early Warning System 0 0 0 0 0 N/A 9105 Mirabel Fish Screen Replacement 0 0 0 200,000 200,000 NIA 9107 Air Valves 0 0 0 700,000 700,000 NIA 9108 Aquifer Sediments Geochemical Study 0 0 0 300,000 300,000 NIA 9109 Surface Water/Groundwater Model HEC 0 0 0 157,469 157,459 N/A 9110 Surge Protection 0 0 0 55D,000 "550,000 NIA 9112 Mirabel Site Improvement 0 0 0 0 0 NIA 9113 Wohler Site Improvement 34,799 475,000 475,000 0 (475,000) (100.00%) 9114 River Well Field Develop 808 0 _ 0 0 0 N/A 9115 Mirabel inflatable Dam 0 0 0 0 0 NIA 9128 pH Control System 0 0 0 0 0 NIA 9130 Trans System Exp - Water Project EIR, Dry Creek Feasibility Study, Mbabel/Cotatl Feasibility Study, Flow EIR, Spring Lake Groundwater, Phase 11 12 kv Project 1,402,260 2,204,042 2,204,042 7,602,060 5,398,018 244.91% 9136 Production Wells Improv. 3,937 0 0 0 0 N/A 9138 River Road Site Improve. 0 0 0 0, 0 NIA 9152 Pump & Collector Capacity 687,654 1,845,743 1,845,743 0 (1,845,743) (100.00%) 9159 Pump & Collector capacity 0 0 0 0 0 NIA 9163 Eldridge-Madrone Pipeline 0 0 0 0 0 NIA 9164 Emergency Power for Trans. System 0 0 0 0 0 NIA 9170River Front Park Reel. 57,188 43,125 43,125 0 (43,125) (100.00%) 9172 Water Education Facility 145,545 51,303 50,352 0 (50,352) (100.00%) 9175 Wohler Mirabel 12KV 405,139 1,600,000 2,045,527 0 (2,045,527) (100.00%) 9176 Mirabel- Cotati Pipeline 0 25,000 25,000 0 (25,000) (100.00%) 9177 Dry Creek Bypass Pipeline 0 25,000 25,000 0 (25,000) (100.00%) SUBTOTAL 4,193,084 7,12B4O07 7,662,348 12,509,519 4,847,171 63.26% OTHER FINANCING USES I 8625 OT -Wim Special Dist 148,441 1,239,055 1,239,055 2,697,992 1,458,937 117.75% SUBTOTAL 148,441 1,239,056 1,239,055 2,697,992 1,458,937 117.75% 3,401,618 8,476,806 (0) (0) TOTAL EXPENDITURES 3,409,618 8,476,806 9,099,161 15,417,511 6,408,349 71.13% Loan 0 0 0 Outstanding Encumbrances - Net Change 364,869 0 0 Capitalized Interest (943,430) 0 0 Proceeds from State Loan & Other LT Debt 0 0 - 0 Change in Deposit with Others 0 0 0 PY CIP Adjustment - Reclass to PY Exp 2,975 (ENDING FUND BALANCE 4,325,820 312,298 (151,415) 1,394,697 A-26 37 1/25/2008 2:71 PM FY 2008-09 BUDGET Common Facilities - Section 675421 Detailed Listing of Capital Projects 9130 SCWA Transmission System DESCRIPTION North Coast Engineering (90% in Common and 10% in Water Mgmt Planning) Project & Water Project EIR SUB -OBJECT DESCRIPTION Suboblect FY2008-09 BUDGET 8510 Building Improvement 1,350,000 Pipeline Feasibility DESCRIPTION Hatchery Upgrades 1,350,000 Air Valves 4078 700,000 Aquifer Sediments Geochemical Study 7111 -roc 300,000 Surface Water/Groundwater Model (HEC) TBD 157,459 Surge Protection TBD 550,000 Total Common Facilities Projects 8510 Total 1,707,459 8528 Mirabel Generator DESCRIPTION Purchase Order for two units 7089 3,000,000 I 8528 Total 3,000,000 8625 Operating Transfer DESCRIPTION Transfer to Pipeline for South Transmission System Pipeline - 33% of Project Cost 3554 2;697,992 I NMW D 8625 Total 2,697,992 9105 Mirabel Fish Screen Replacement DESCRIPTION Fish Screen Replacement TBD' 200,000 i 9176 Total _ 200,000 9130 SCWA Transmission System DESCRIPTION North Coast Engineering (90% in Common and 10% in Water Mgmt Planning) 3071-10 102,060 Water Project EIR 750,000 Dry Creek Feasibility Study: Geomorphology 1,350,000 Pipeline Feasibility 2,000,000 Hatchery Upgrades 1,350,000 Mirabel/Cotati Feasibility 800,000 Flow EIR 350,000 Spring Lake Groundwater 450,000 Phase II 12kv Project 3071-10 150,000 Miscellaneous 300,000' 9130 Total 7,602,060 f Total Common Facilities Projects $ _ 15,207,511 A - 27 1/25/2008 2:11 PM 38 FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: Common Facilities Revenue Bonds - 2003 A Section/Index No: 675454 1 ISubob)ect Title IBEG. FUND BALANCE REVENUES USE OF MONEY/PROPERTY 1700 Interest on Pooled Cash 1760 Investment Income SUBTOTAL ADMINISTRATIVE CONTROL 4200 Long Term Debt Proceeds 4209 Long Term Debt Clearing SUBTOTAL OTHER FINANCING SOURCES 4625 OT- W/In Special Dist SUBTOTAL TOTAL REVENUES EXPENDITURES SERVICES AND SUPPLIES 6635 Fiscal Agent Fees 6640 Debt Insurance Costs SUBTOTAL OTHER CHARGES 7920 Interest 7923 Discount/ Bonds SUBTOTAL OTHER FINANCING USES 8625 OT- W/In Special Dist SUBTOTAL ADMIN. CONTROL ACCOUNT 9200 Ent -Principal 9209 Ent - Principal Clearing SUBTOTAL TOTAL EXPENDITURES Increase In Bonds Payable Amort, of Bond Issuance Costs Long Term Debt Proceeds Principal Payment ENDING FUND BALANCE Actual Estimated Adopted Requested Percent 2006.07 2007-08 2007.08 2008.09 Difference Change $1,601,920 $196,448 $6,964 j 71,320 4,711 21,805 1,669 (20,136) (92.35°/x) 20,840 0 0 0 0 N/A 92,160 4,711 21,805 1,669 (20,136) (92.350A) 0 0 0 0 0 N/A 0 0 0 0 0 N/A 0 0 0 0 0 N/A 432,770 498,733 498,733 499,339 606 0.12% 432,770 498,733 498,733 499,339 606 0.12% 524,930 503,444 520,538 501,008 (19,530) (3.75%) 985 1,400 1,400 1,600 200 14.29% 3,950 3,951 3,951 3,951 0 0.00% 4,935 5,351 5,351 5,551 200 3.740/6 286,211 282,682 282,662 278,314 (4,368) (1.55°/x) 446 446 446 446 0 0.00% 286,657 283,128 283,128 278,760 (4,368) (1.54°/x) 1,500,000 406,449 1,656,449 0 (1,656,449) (100.00%) 1,500,000 406,449 1,656,449 _ 0 (1,656,449) (100.00°/x) 141,207 145,552 145,552 149,897 4,345 2.99% (141,207) (145,552) (145,552) (149,897) (4,345) 2.99% 0 0 0 0 0 N/A 1,791,591 694,928 1,944,926 284,311 (1,660,617) (85.38%) (2,173) 0 0 4,396 0 4,397 (139,034) 0 (149,897) $198,448 $6,964 $78,161 A-28 1 /25/2008 2:26 PM 39 FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: lCommon Facilities Revenue Bonds 2006 t Section/Index No: 675496 Actual Estimated Adopted Requested Percent { SubobjeetTitle 2006-07 2007-08 2007.08 2008.09 Difference Change BEG. FUND BALANCE $0 $1,617,097 $6,845 ! REVENUES USE OF MONEY / PROPERTY 1700 interest on Pooled Cash 225,082 35,860 21,805 1,669 (20,136) (92.35°%) 1760 Investment Income 17,929 0 0 0 0 N/A SUBTOTAL 243,011 35,860 21,805 1,669 (20,136) (92.35°%) ADMINISTRATIVE CONTROL 4200 Long Term Debt Proceeds 0 0 0 0 0 NIA 4209 Long Term Debt Clearing 0 0 0 0 0 WA SUBTOTAL 0 0 0 0 0 N/A OTHER FINANCING SOURCES 4625 OT- Wfin Special Dist 343,186 400,589 400,589 1,210,290 809,701 202.13°% SUBTOTAL 343,186 400,589 400,589 1,210,290 809,701 202.13°% TOTAL REVENUES 586,197 436,449 422,394 1,211,959 789,565 186.93°% EXPENDITURES SERVICES AND SUPPLIES 6636 Fiscal Agent Fees 1,017 2,100 2,100 4,300 2,200 104.76°% 6640 Debt Insurance Costs 4,761 4,762 4,762 4,576 (186) (3.91%) SUBTOTAL 5,778 6,862 6,862 8,876 2,014 29.35°% OTHERCHARGES 7920 Interest 246,220 246,010 246,010 942,142 696,132 282.97°% 7923 Discount I Bonds 0 0 0 0 0 N/A SUBTOTAL 246,220 246,010 246,010 942,142 696,132 282.97°% OTHER FINANCING USES 8625 OT-WAnSpecial Dist 3,830,759 1,893,297 3,563,297 0 (3,563,297) (100.00%) SUBTOTAL 3,830,759 1,893,297 3,563,297 0 (3,563,297) (100,00%) ADMIN. CONTROL ACCOUNT 9200 Ent - Principal 91,974 96,691 96,691 101,408 4,717 4.88% 9209 Ent -Principal Clearing (91,974) (96,691) (96,691) (101,408) (4,717) 4.88% SUBTOTAL 0 0 0 0 0 N/A TOTAL EXPENDITURES 4,082,757 2,146,169 3,816,169 951,018 (2,865,151) (75.08%) Cost of Issuance (142,843) 0 0 Restricted Cash wlFscal Agent (341,521) 0 0 Increase In Bonds Payable 0 0 0 Amort of Bond Premium (1,984) (1,984) 0 Amort. of Bond Issuance Casts 4,761 4,762 4,576 , Long Term Debt Proceeds 5,483,643 0 0 Principal Payment 91,974 96,691 101,408 Post -Audit Adjustment - Closing COI Funds 19,626 0 0 ENDING FUND BALANCE $1,617,097 $6,845 ($3,393,775) $373,770 A-29 1/25/20082:11 PM 40 FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: IState Loan Debt Service Fund Section/Index No: 675439 Actual Estimated Adopted Requested Subobject Title 2006-07 2007.08 2007.08 2008.09 Difference BEGINNING FUND BALANCE $1,712,560 $2,667,391 REVENUES USE OF MONEY I PROPERTY 1700 Interest on Pooled Cash 76,910 66,742 44,796 1760 Investment Income 0 0 0 SUBTOTAL 76,910 65,742 44,796 OTHER FINANCING SOURCES 4625 OT- W/in Special Dist 1,196,407 1,196,409 1,190,409 SUBTOTAL 1,196,407 1,195,409 1,196,409 TOTAL REVENUES 1,273,317 1,263,151 1,241,205 $752,186 Percent Change 33,209 (11,587) (25W%) 0 0 N/A 33,209 (11,587) (25.87%) 340,356 (856,053) (71.55%) 340,356 (856,053) (71.55%) 373,565 (867,640) (69.900/6) EXPENDITURES OTHER CHARGES 7930 Interest - LT Debt 318,486 438,834 438,834 438,834 SUBTOTAL 318,486 438,834 438,834 438,834 OTHER FINANCING USES 8625 OT - WlinSpecialDist 0 2,138,000 2,138,000 SUBTOTAL 0 2,138,000 2,138,000 ADMIN. CONTROL ACCOUNT N/A 9200 Ent -Principal 0 601,522 601,522 9209 Ent - Principal Clearing 0 (601,522) (601,522) SUBTOTAL 0 0 0 TOTAL EXPENDITURES 318,486 2,576,834 2,576,834 Principal Payment 0 (601,522) ENDING FUND BALANCE $2,667,391 $752,186 0 0 601,522 (601,522) 0 438,834 (601,522) $85,395 0 0.00% 0 0.00% (2,138,000) (100,00%) (2,138,000) (100.00%) 0 0.00% 0 0.00% 0 N/A (2,138,000) (82.97% 9 A - 30 1125/2008 2:11 PM 41 FY 2008-09 BUDGET ' BEGINNING AND ENDING CASH SUMMARY Section Title: IState Loan Reserve Fund Section/Index No: 675447 ENDING FUND BALANCE $0 $0 $0 A-31 42 1/25/20082:11 PM Actual Estimated Adopted Requested Percent Subobject Title 2006-07 2007.08 2007-08 2008-09 Difference Change BEGINNING FUND BALANCE $0 $0 $0 I ; REVENUES USE OF MONEY/ PROPERTY 1700 Interest on Pooled Cash 15,324 22,944 0 0 0 N/A 1760 Investment Income 0 0 0 0 0 N/A SUBTOTAL - 15,324 22,944 0 0 0 N/A OTHER FINANCING SOURCES 4625 OT - W/inSpecialDist 119,640 119,640 119,640 119,641 1 0.00% SUBTOTAL 119,640 119,640 119,640 119,641 1 0.00% TOTAL REVENUES 134,964 142,684 119,640 119,641 1 0.00% EXPENDITURES OTHER FINANCING USES 8625 OT- Wftn Special Dist 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 N/A TOTAL EXPENDITURES 0 0 0 0 0 N/A Reserve Unavail. for Budgeting (134,964) (142,584) (119,641) ENDING FUND BALANCE $0 $0 $0 A-31 42 1/25/20082:11 PM REVENUE BOND/ STATE LOAN CHARGES -WATER RATES AND ESTIMATED REVENUES FOR FY 08-09 A. ANNUAL DEBT SERVICE REQUIREMENTS Sonoma B. CALCULATIONS OF WATER RATES FOR FY 08-1`19 Sonoma Common Common Storage Pipeline) Facilities Facilities Facilities Facllitles 2003 A Revenue Bond 675454 675462 675470 PRINCIPAL $149,897 $107,069 $88,035 INTEREST 278,314 198,796 163,456 FISCAL AGENT FEES 1,600 1,500 1,200 DEBT ISSUANCE COSTS 3,951 2,822 2,320 DISCOUNT/BONDS 446 319 262 Total Individual Bond Payments 434,208 310,506 255,273 Bond Reserve 65,131 46,576 38,291 Total Individual Bond Debt Service 499,339 357,082 293,564 2006 A Revenue Bond 675496 675488 PRINCIPAL $101,408 $113,593 INTEREST 242,142 271,238 INTEREST ON COMMERCIAL PAPER $16.5M 700,000 FISCAL AGENT FEES 4,300 2,500 DEBT ISSUANCE COSTS 41576 4,085 DISCOUNTIBONDS Total Individual Bond Payments 1,052,426 391,416 0 Bond Reserve 157,864 58,712 0 Total Individual Bond Debt Service 1,210,290 450,128 _ _ _ 0 1. 2008 Commemial Pauer exoenae fnr 416.5M Incl above until index a_atahllchFc! 675496 PRINCIPAL INTEREST FISCAL AGENT FEES DEBT ISSUANCE COSTS SRF LOAN 675439 PRINCIPAL 601,522 N.A N.A INTEREST 438,834 N.A N.A USE OF SRF LOAN FUND BALANCE -675439 (700,000) SRF LOAN RESERVE 675447 RESERVE 119,641 N.A N.A Total SRF Debt Service 459,997 TOTAL DEBT SERVICE $2,169,626 $807,210 $293,564 LESS REV. FROM N. MARIN REV. BOND CHARGES $268,803 REMAINING REVENUE REQUIREMENT $1,900,823 $807,210 $293,564 B. CALCULATIONS OF WATER RATES FOR FY 08-1`19 Sonoma Common Storage Pipeline Facilities Facilities Facllitles Debt Service Revenue Bonds Revenue Bands Charge Charge Charge REVENUE REQUIREMENT $1,900,823 $807,210 $293,564 APPLICABLE BASE WATER DELIVERIES IN A.F. 44,273.6 44,273.6 9,755.5 CHARGES PER ACRE-FEET $42.93 $18.23 $30.09 C. CALCULATIONS OF NORTH MARIN REVENUE BONDS CHARGE REVENUE REQUIREMENT FOR COMMON FACILITIES DEBT SERVICE 2,169,626 N. MARINI'S SHARE (REV. REQMT. FOR COMMON FAC. DEBT SERVICE X (11.2/90.4)) 268,803 ESTIMATED WATER DELIVERIES TO NORTH MARIN (IN A.F.) 8,342 NORTH MARIN REVENUE BONDS CHARGE 32 Common Facilities Total Debt Service 2,169,626 N. Marin's Share (11.2/90.4) 268,803 Estimated Water Deliveries to N. Merin 8,341.8 Applicable portion of the N. Merin R. Bonds Charge $32.22 A-32 43 1/2512008 211 PM FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: North Marin Water Deposit Section/Index No: 675512 Actual Estimated Adopted Requested Percent SubobjectTitle 2006.07 2007-08 2007 -OB 2008-09 Difference Change BEGINNING FUND BALANCE 10,536 11,235 11,816 f REVENUES USE OF MONEY I PROPERTY 1700 Interest on Pooled Cash 699 581 525 473 (52) (9.97%) SUBTOTAL 699 581 525 473 (52) (9.97%) MISCELLANEOUS REVENUES 4625 OT - WAn Special Dist 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 N/A TOTAL REVENUES 699 581 525 473 (52) (9.970/6) EXPENDITURES OTHER CHARGES 8010 Contributlon Non -Co Govt 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 N/A TOTAL EXPENDITURES 0 0 0 0 0 NIA (ENDING FUND BALANCE 11,235 11,816 12,289 1 A-33 44 1/25/2008 2:11 PM FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: ISanta Rosa Aqueduct Capital Fund Section/index No: 1.675207 Estimated Adopted Requested Percent 2007-08 2007.08 2008-09 Difference Change 4,303,799 4,875,336 1 215,375 Actual SubobjectTitle 2006.07 (BEGINNING FUND BALANCE 3,695,232 REVENUES 0 USE OF MONEY I PROPERTY N/A 1700 Interest on Pooled Cash 175,026 1760 Investment Income 0 SUBTOTAL 175,026 MISCELLANEOUS REVENUES 0 4035 Sale -Water Resale 0 4036 Sale - Water Government 0 4166 SR Aqueduct Capital Charc 0 SUBTOTAL 0 OTHER FINANCING SOURCES 0 4625 OT - W/in Special Dist 433,541 SUBTOTAL 433,541 TOTAL REVENUES 608,567 EXPENDITURES 356,162 OTHER FINANCING USES 532,218 8625 OT - W/in Special Dist 0 SUBTOTAL ; 0 Estimated Adopted Requested Percent 2007-08 2007.08 2008-09 Difference Change 4,303,799 4,875,336 1 215,375 212,930 191,777 (21,153) (9.93%) 0 0 0 0 N/A 215,375 212,930 191,777 (21,153) (9.93%) 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 356,162 356,162 532,218 176,056 49.43% 356,162 356,162 532,218 176,056 49.43%- 571,537 569,092 723,994 154,902 27.22% 0 0 800,000 800,000 N/A 0 0 800,000 800,000 N/A TOTAL EXPENDITURES 0 0 ENDING FUND BALANCE 4,303,799 4,875,336 0 800,000 800,000 NIA 4,799,331 A-34 45 1 1/25/2008 2:91 PM FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: JPetaluma Aqueduct Capital Fund SectionlIndex No: 675215 I Actual Estimated Adopted Requested Percent SubobjectTitle 2006.07 2007-08 2007-08 2008-09 Difference Change BEGINNING FUND BALANCE 4,241,190 4,854,990 3,096,617 REVENUES USE OF MONEY/ PROPERTY 1700 Interest on Pooled Cash 200,447 242,958 121,588 64,776 (56,812) ' (46.73%) 1760 Investment Income 655,627 0 0 0 0 N/A SUBTOTAL 856,074 242,958 121,588 64,776 (56,812) (46.73%) MISCELLANEOUS REVENUES 4035 Sale - Water Resale 0 0 0 0 0 N/A 4036 Sale -Water Govt 0 0 0 0 0 N/A 4167 Petaluma Aqueduct Cap C 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 N/A OTHER FINANCING SOURCES 4625 OT- WM Special Dist 0 800,957 800,957 1,307,698 506,741 63.27% SUBTOTAL 0 800,957 800,957 1,307,698 506,741 63.27% TOTAL REVENUES 856,074 1,043,915 922,545 1,372,473 449,928 48.77% EXPENDITURES OTHER FINANCING USES 8625 OT-WCnSpecial Dist 242,275 2,802,288 2,022,288 4,403,449 2,381,161 117.75% SUBTOTAL 242,275 2,802,288 2,022,288 4,403,449 2,381,161 117.75% TOTAL EXPENDITURES 242,275 2,802,286 2,022,288 4,403,449 2,381,161 117.75% ENDING FUND BALANCE 4,854,990 3,096,617 65,641 c A-35 46 112512008 2:19 PM FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: IForestville Aqueduct Capital Fund Section/Index No: 675223 REVENUES USE OF MONEY / PROPERTY 1700 Interest on Pooled Cash Actual Estimated Adopted Requested Percent Subobject Title 2006.07 2007-08 2007.08 2008.09 Difference Change JBEGINNING FUND BALANCE 21,003 106 107 1 REVENUES USE OF MONEY / PROPERTY 1700 Interest on Pooled Cash 834 1 0 4 4 N/A 1760 Investment Income 0 0 0 0 0 N/A SUBTOTAL 834 1 0 4 4 N/A Charaes for Services 3980 Revenue Applicable to Pi (21,731) 0 0 4 4 N/A SUBTOTAL (21,731) 0 0 4 4 N/A MISCELLANEOUS REVENUES 4035 Sale -Water Resale 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 N/A TOTAL REVENUES (20,897) 1 0 9 4 N/A EXPENDITURES Residual Eauity Transfers Out 8880 RET Enterpriset 0 0 0 150 150 N/A 8882 RET Enterpriset 0 0 0 0 0 N/A SUBTOTAL 0 0 0 150 150 N/A TOTAL EXPENDITURES 0 0 0 150 150 N/A ENDING FUND BALANCE 106 107 (34) A-36 1/2512008 2:11 PM 47 FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: JSonoma Aqueduct Capital Fund Section/Index No: 675231 Actual Estimated Adopted Requested Percent Subobject Title 2006-07 2007-08 2007-08 2008-09 Difference Change BEGINNING FUND BALANCE 33,491 1,585 1,665 REVENUES USE OF MONEY / PROPERTY 1700 Interest on Pooled Cash 0 79 1,656 5,632 3,976 240.10% 1760 Investment Income 1,586 0 0 0 0 N/A SUBTOTAL 1,586 79 1,656 5,632 3,976 240.10% MISCELLANEOUS REVENUES 4D34 Sale - Water Irrigation 0 0 0 0 0 N/A 4035 Sale -Water Rbsale 0 0 0 0 0 N/A 4036 Sale -Water Government 0 0 0 0 0 N/A 4168 Sonoma Aq. Cap. Charge 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 N/A OTHER FINANCING SOURCES 4625 OT- W/in Special Dist 0 0 0 138,540 138,540 N/A SUBTOTAL 0 0 0 138,540 138,540 N/A TOTAL REVENUES 1,586 79 1,656 144,172 142,516 8606.02% EXPENDITURES OTHER FINANCING USES 8625 OT- W/in Special Dist 0 0 0 0 0 N/A SUBTOTAL 0 0 0 0 0 N/A Residual Eauitv Transfers Out 8882 RET Enterpriset 33,492 0 0 0 0 N/A SUBTOTAL 33,492 0 0 - 0 0 N/A TOTAL EXPENDITURES (ENDING FUND BALANCE 33,492 0 0 1,585 1,665 0 0 145,836 N/A A-37 1/2512008 2:11 PM 48 Section Title: Section/Index No: SubobjectTitle (BEGINNING FUND BALANCE REVENUES USE OF MONEY! PROPERTY 1700 Interest on Pooled Cash SUBTOTAL FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY lWater Management Planning 675710 Actual Estimated Adopted Requested 2006.07 2007.08 2007-08 2008.09 Difference Interoovernmental Revenue 2912 Town of Windsor SUBTOTAL OTHER FINANCING SOURCES 4625 OT-WAnSpecial Dist SUBTOTAL TOTALREVENUES EXPENDITURES Services and Suoolies 6523 District Operations 6570 Consultant Services -Demand Mgmt 6610 Legal Services 7247 Water Conservation 7303 Private Car Expense SUBTOTAL TOTAL EXPENDITURES Outstanding Encumbrances - Net Change ENDING FUND BALANCE 0 (3,371) (3,371) 580,991 580,991 577,620 161,478 111,891 39,754 43,709 0 356,832 356,832 (3,749) 217,039 173,587 6,446 53 9,854 9,801 6,446 53 9,854 9,801 Percent Change f I 18492.83% 18492.83% 3,871 0 12,076 12,078 N/A 3,871 0 12,078 12,078 N/A 178,511 182,518 193,799 11,281 6.18% 178,511 182,518 193,799 11,281 6.18% 188,827 182,571 215,731 33,160 18.16% 40,834 41,118 57,459 16,341 39.74% 145,149 145,149 25,000 90,000 0 111,340 (43,709) 0 0 6 0 0 232,280 166,267 193,799 7 16,341 8.77% 232,280 186,267 193,799 16,341 8.77% 217,039 173,587 (3,696) 195,519 A-38 112512006 2:11 PM 49 FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: lWatershedPlanning/Restoration SectionMdex No: 675728 Actual Estimated Adopted Requested Percent Subobject Title 2006-07 2007.08 2007.08 2008.09 Difference Change BEGINNING FUND BALANCE REVENUES USE OF MONEY I PROPERTY 1700 Interest on Pooled Cash SUBTOTAL Interaovernmental Revenue 2912 Town of Windsor SUBTOTAL 0 0 58,082 0 (447) 0 2,583 2,583 N/A 0 (447) 0 2,583 2,583 N/A 0 15,787 0 20,966 20,966 N/A 0 15,787 0 20,966 20,966 N/A Miscellaneous Revenues 700 0 0 0 N/A 0 49,772 109,648 4102 Donations/Reimbursements- SR Plain Groundwater 0 196,000 106,000 160,000 (36,000) (18.37%) 4109 Outdate/Cancel Warrants 0 0 0 0 0 N/A SUBTOTAL 0 196,000 196000 160,000 (35,000) (18.37%) OTHER FINANCING SOURCES 4625 OT - W M Special Dist 0 253,314 269,649 336,412 66,763 24.76% SUBTOTAL 0 253,314 269,649 336,412 66,763 24.76% TOTAL REVENUES 0 464,654 465,649 519,961 54,312 11.6601. EXPENDITURES Services and Supolies 6522 District Services 6523 District Operations 6570 Consultant Services - SR Plain Groundwater 6610 Legal Services 7206 Equipment Usage 7303 Private Car Expense SUBTOTAL TOTAL EXPENDITURES ENDING FUND BALANCE 0 700 0 0 0 N/A 0 49,772 109,648 126,412 16,764 15.29% 0 356,000 356,000 370,000 0 0 0 0 0 92 0 0 0 9 0 0 A-39 0 406,573 465,648 496,412 16,764 3.60°h 0 406,573 465,646 496,412 16,764 3.60% 0 58,082 50 81,631 112512008 2:11 PM Section Title: Section/Index No: Subobject Title (BEGINNING FUND BALANCE REVENUES USE OF MONEY / PROPERTY 1700 Interest on Pooled Cash SUBTOTAL FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Recycled Water and Local Supply 675736 Actual Estimated Adopted Requested 2006-07 2007-08 2007-08 2008.09 Difference 0 4,648,951 1,206 58,383 197,157 58,383 197,157 Intergovernmental Revenue 2912 Town of Windsor 0 0 SUBTOTAL 0 0 MISCELLANEOUS REVENUE 4102 Donations/Reimbursements 0 110,000 VOMWD, City of Sonoma, & SVCSD for GW Mgmt Plan - SV SUBTOTAL 0 110,000 OTHER FINANCING SOURCES 40,000 0 4625 OT- W/in Special Dist 5,592,171 840,000 SUBTOTAL 5,592,171 640,000 TOTAL REVENUES 5,650,554 1,147,157 EXPENDITURES 473,075 (5,138,602) Services and Suoolies 6522 District Administration 0 7,000 6523 District Operations 5,912 144,674 GW Mgmt Plan, SV GW Mgmt Plan, VOM Reliability, and Regional Prog 6570 Consultant Services 0 213,316 GW Mgmt Plan, SV GW Mgmt Plan, RMC Water and Environmental 6610 Legal Services 0 9,000 6630 Audit Services 0 0 7277 Recycled Water Use 331,780 5,420,912 SUBTOTAL 337,692 5,794,901 TOTAL EXPENDITURES 337,692 5,794,901 Outstanding Encumbrances - Net Change (663,912) ENDING FUND BALANCE 4,648,951 1,206 Percent Change 185,974 688 (185,266) (99.63%) 185,974 688 (185,286) (99.63%) 0 22,628 22,628 N/A 0 22,628 22,628 N/A 0 110,000 110,000 NIA 0 110,000 110,000 N/A 650,000 363,076 (286,924) (44.149/0) 650,000 363,076 (286,924) (44.14%) 835,974 496,392 (339,582) (40.62°/x) 0 50,000 50,000 N/A 150,766 271,218 120,452 79.89% 0 102,857 102,85/ N/A 40,000 40,000 0 0.00% 0 9,000 9,000 N/A 5,420,912 0 (5,420,912) (100.00%) 5,611,678 473,075 (5,138,602) (91.57%) 5,611,678 473,075 (5,138,602) (91.57%) (4,775,704) 24,523 1 A-40 51 1/25/2008 211 PM FY 2008-09 BUDGET BEGINNING AND ENDING CASH SUMMARY Section Title: Water Conservation 5,501,423 5,452,332 1,749,376 Section/Index No:- 675744 SUBTOTAL 3,404,399 5,501,423 5,462,332 1,749,376 Actual Estimated Adopted Requested Percent Subobject Title 2006-07 2007-08 2007-08 2008-09 Difference Change BEGINNING FUND BALANCE 0 (673,549) 58,339 Services and Sunolies REVENUES USE OF MONEY/ PROPERTY 27 0 0 0 0 1700 Interest onPcoledCash (30,185) (9,034) 21,943 3,881 (18,062) (82.31%) SUBTOTAL (30,185) (9,034) 21,943 3,881 (18,062) (8231%) Interaovernmental Revenue 2912 Town of Windsor 0 66,269 0 109,026 109,026 NIA SUBTOTAL 0 66,269 0 109,026 109,026 NIA Miscellaneous Revenue 4102 Donations/Reimbursements 105,624 (9,187) 74,528 954,625 880,097 1180.89% Retailer Program Reimb=$429,625 NMWD, VOM, Sonoma, Rohnert Park, Cotat6 Windsor, Petaluma, and Cat American Retailer Prog Reimb: Washer, SMART, Energy/Water, End Use Study =$250,000 Prop 13 - SMART = $25,000 Prop 50 - Washer Rebate = $250,000 SUBTOTAL 105,624 (9,187) 74,528 954,625 880,097 1180.89% OTHER FINANCING SOURCES 4625 OT- W/fn Special Dist 3,404,399 5,501,423 5,452,332 1,749,376 (3,712,956) (67.97%) SUBTOTAL 3,404,399 5,501,423 5,462,332 1,749,376 (3,712,956) (67.97%) TOTAL REVENUES 3,479,838 5,549,471 5,558,803 2,816,908 (3,731,018) (67.12%) EXPENDITURES Services and Sunolies 6461 Supplies/Expenses 27 0 0 0 0 NIA 6522 Dlstdct Services 3,488 0 0 0 0 N/A 6523 District OpereOons 343,573 1,472,112 1,956,144 1,800,000 (156,144) (7.98%) 6536 Business Environmental Alllanc 0 0 0 65,000 85,000 N/A 6584 Trade Shows -So Cty Fair 0 0 0 20,000 20,000 N/A 6630 Audit Svs- Review of Pig 0 0 0 9,000 9,000 N/A 6800 Public Information 0 0 0 75,000 75,000 NIA 7206 Equipment Usage 11,438 24,000 0 0 0 NIA 7247 Water Conservation 3,287,922 3,316,471 3,316,471 715,000 (2,601,471) (78.44°/x) Regional Grant Programs: Washer, SMART, Energy/Water, End Use Study = $545,000 Water Education Program = $100,000 Spanish QWEL (2 classes Q $7,5001class) =$15,000 State Board, UWRP, Low Impact Development, Green Business & Loan = $40,000 Water Educalion Facility = $15,000 7250 Reimbursable Projects 220 0 0 0 0 N/A 7303 Private Car Expense 2,089 5,000 0 0 0 NIA SUBTOTAL 3,648,757 4,817,583 5,272,615 2,704,000 (2,568,615) (48.72%) TOTAL EXPENDITURES 3,648,757 4,817,583 5,272,615 2,704,000 (2,568,615) (48.72%) Outstanding Encumbrances (504,630) (ENDING FUND BALANCE (673,549) 58,339 171,247 A-41 52 1125/2008 2:11 PM FY 2008-09 BUDGET SONOMA COUNTY WATER AGENCY Operations and Maintenance Rate Computation O & M REVENUE REQUIREMENT ESTIMATED FISCAL YEAR 08(09 EXPENDITURES $35,940,268 LESS: Depreciation 5,067,000 Investment Income, Interest on Pooled Cash, Charges for Services 239,298 Power Sales 1,050,000 PWRPA Pre -paid Expense - FY 08/09 Rate Reduction -One time only 1,000,000 Reserve Restoration Surcharge (1,525,000) Recycled Water funds (Sub -object 7277) taken from special reserve 0 Transfers Out 7,891,519 REVENUE REQUIREMENT (Net Expenditures) $22,217,451 O & M ACRE FOOT BASE AVERAGE DELIVERIES - PAST 12 MONTHS 60,892.7 LESS: Marin Municipal 7,518.6 Surplus (Irrigation) 165.4 TOTAL BASE DELIVERIES 53,208.8 O & M RATE COMPUTATION: Rate = Revenue Requirement - (Marin Muni Off Peak Deliveries x Highest Prime Rate) - (Marin Muni Surolus Deliveries x (O&M Charoe + C@Dltal Chara_ e) Total Deliveries -Surplus Deliveries - Marin Muni Past 36 Months Deliveries = 22.217.451 - (4.300.00 x 511.12) - (3.837.67 x 511.00.) 60,892.7 - 165.4 - 7,518.6 * = $336.56 A-42 53 1/25/2008 2:11 PM SONOMA COUNTY WATER AGENCY RUSSIAN RIVER CONSERVATION CHARGE COMPUTATION FISCAL YEAR 2008-09 PROPERTY ASSESSMENT VALUES AS OF FY 07-08: TAX CODE ENTITY SECURED UNSECURED TOTAL VALUE 14000 Forestville Co Water District $299,667,812 $3,114,273 $302,782,085 42800 City of Cotati 945,787,436 18,438,405 964,225,841 43500 City of Petaluma 7,346,450,160 514,667,257 7,861,117,417 43800 City of Rohnert Park 4,004,034,705 121,052,765 4,125,087,470 44500 City of Santa Rosa 19,013,151,961 596,041,938 19,609,193,899 45000 City of Sonoma 1,890,168,562 46,750,313 1,936,918,875 Yalley of the Moon Water District 2,442,448,014 16,597,431 2,459,045,445 TOTAL $35,941,708,650 $1,316,662,382 $37,258,371,032 Notes: 1 Total value of secured and unsecured property in service areas of Prime Water Contractors of Sonoma County (see above) $37,258,371,032 2 2006-07 Sonoma County tax rate per $100 of full cash Value assessed for payment of Warm Springs Dam Project Obligations 0.007 3 Total tax levied on citizens residing in service areas of Prime Water Contractors of Sonoma County, i.e., (Line 1/100) x Line 2 $2,608,086 4 Total acre feet of water delivered to Prime Water Contractors of Sonoma County (not incuding North Marin) during the last 12 month period 44,631.02 5 Total Russian River Conservation Charge per Acre Foot (Line 3 / Line 4) $58.44 A-43 54 1/25/2008 2:11 PM Attachment B SCWA Transmission System and Reliability Facilities 55 I /Z \ _ \ � \ \ \ !%I ®° �/�\■#� 56 .�