board agenda packet - Ross Valley Sanitary District

Aug 21, 2017 - Maintenance/Repair/Inspection Expenditures. 4 .... calculating the annual sewer service charges and the related software ...... AT&T Mobility.
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Item 8.b

Ross Valley Sanitary District June 30, 2017

Interim Financial Reports

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1) 2) 3) 4) 5)

Key Indicators Statement of Activities - Revenues & Expenditures - Year to Date Detailed Expenditure Report - Fiscal Year-to-Date Provided Quarterly Statement of Net Assets Monthly Cash Requirements The statements contained within the District's financial reports are prepared using accrual based accounting. Accrual based accounting is a method of accounting that recognizes revenue and expenditures in the period that they occur regardless of when payments are made or received.

Prepared By:

Julie Blue, CPA, Accounting & Financial Analyst

          Ross Valley Sanitary District

Key Indicators Fiscal Year - July 2016 through June 2017 Cash Balances

Jun-17

1 2 3 4

Bank of Marin/Wells Fargo Restricted Cash - Project Funds LAIF Total Cash

14,024,218 16,033,362 6,003,260 36,060,841

5 6 7 8

Beginning Cash Cash Receipts Cash Disbursements Ending Cash Balance

37,195,187 1,133,073 (2,267,420) 36,060,841

Year To Date

Jun-17

Revenue 9 10 11

Revenue - Operating Revenue - Capital Total Revenue

18,319,235 6,838,132 25,157,366

Expenses 12 13 14 15 16 17 18

Treatment/Debt Service - CMSA Operations Salaries & Benefits Administrative Capital Projects Interest Total Expenses

Expenses 

7,381,542 1,484,143 5,369,209 1,294,914 8,969,129 1,728,359 26,227,296 Treatment/Debt Service ‐ CMSA Operations Salaries & Benefits Administrative Capital Projects Interest

Page 1 of 9

Ross Valley Sanitary District Statement of Activities ‐ MTD/YTD Year to Date June 2017 Budget Actuals

Operating

Budget Variances Amount %

June 2016 Actuals

Revenue

1 2 3

Sewer Service Charges

18,207,719

18,012,917

248,441

306,317

18,456,160

18,319,235

Salaries & Benefits - Operations

4,203,006

Other Operational Expenditures

1,839,514

Treatment Charges - CMSA Debt Service - CMSA

Other Income Gross Revenue

(194,802)

-1% 23% a

17,108,518

(136,925)

-1%

17,513,781

4,148,107

(54,899)

1,484,143

(355,371)

-1% -19% b

2,509,695

5,018,268

5,229,142

210,874

4%

4,777,956

2,152,400

2,143,968

(8,432)

0%

1,985,352

13,213,188

13,005,359

(207,829)

-2%

13,018,803

111,088

57,876

405,263

Expenditures Maintenance/Repair/Inspection Expenditures

4 5 6 7 8

Total General Operating Expenditures

3,745,800

Administrative Expenditures

9 10 11 12 13 14 15

Salaries & Benefits - Administration

1,110,014

1,221,102

74,016

60,447

(13,569)

10% c -18% d

1,224,077

Office Supplies & Equipment General Administrative Expenditures

99,572

126,488

26,916

27% e

96,284

Facilities & Utilities - Administration

69,480

87,479

17,999

26% f

65,630

Board Fees & Other Expenditures

84,018

59,843

(24,175)

-29% g

82,394

Insurance (includes Excess Liability)