BACA GRANDE WATER AND SANITATION DISTRICT Schedule of Cash Position October 31, 2011 FINANCIAL INSTITUTION RATE FUNDS
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1 BACA GRANDE WATER AND SANITATION DISTRICT Schedule of Cash Position FINANCIAL INSTITUTION RATE FUNDS First Bank - Operations Account 0.00% 106, First Bank - Money Market Account 0.30% 279, Total Operating Cash $ 386, Capital/Bond Accounts ColoTrust - Capital Project Account 0.08% $ 1,935, ColoTrust - Capitalized Interest Account 0.08% 7, Total Capital & Bond Cash $ 1,943, Series 2009/2010 GO Bonds Proceeds $ 8,510, Bond Premium 173, CWRPDA Payoff (547,760) 2005/2007 Lease Payoffs (552,405) Closing Costs (565,397) Capital Interest Reserve (164,700) Net Proceeds 6,853,222 Dharma Ocean & Wtr. Line Reimb. (100,783) Project Draws & Reimb. (4,917,539) Balance, as of: 10/31/11 1,935,683 Draw # 32,33,34 (54,065) Expected Balance $ 1,881,618 Drinking Water Revolving Fund Loan Loan Limit $ 1,483,750 Closing Costs (43,912) Net Proceeds 1,439,838 Project Draws & Reimb. (1,295,797) Balance, as of: 10/31/11 144,041 Draws # 27,28,29 (33,091) Expected Balance $ 110,950 DOLA Grants - East Dream Way & Well 18 Grant Limit $ 317,638 Project Draws (173,359) Balance, as of: 10/31/11 144,279 Draws # 6 & 7 (72,975) Expected Balance $ 71,304 DOLA Grants - Design & Engineering Grants Grant Limit $ 13,300 Project Draws (13,300) Balance, as of: 10/31/11 - Draws - Expected Balance $ - Total Sources $ 10,324,688 Total Uses (8,260,815) Total Remaining Funds Available $ 2,063,873 (Expected)
2 Combined Balance Sheet - All Fund Types TOTAL ASSETS AND OTHER DEBITS GENERAL ENTERPRISE DEBT SERVICE CAPITAL PROJECTS GASB ADJ. MEMO ONLY CURRENT ASSETS FIRST BANK CHECKING $ 80, $ - $ 26, $ - $ - $ 106, FIRST BANK LIQUID ASSET MM 67, , , COLOTRUST PROJ. FUND ,935, ,935, CAPITALIZED INTEREST FUND COLOTRUST - BOND FUND - - 7, , PROPERTY TAXES RECEIVABLE 57, , PREPAID EXPENSES ACCOUNTS RECEIVABLE - CUSTOMERS - 33, , , ACCOUNTS RECEIVABLE - GOVERNMENTS - 47, , ACCOUNTS RECEIVABLE- OTHER 211, , TOTAL CURRENT ASSETS 416, , , ,935, ,743, OTHER DEBITS COST OF ISSUANCE , , DEFERRED LOSS ON REFUNDING , , PROPERTY - AT COST LAND , , SEWER LINES ,678, ,678, WATER PLANT ,221, ,221, FIRE HYDRANTS MACHINERY AND EQUIPMENT , , AS BUILT DRAWINGS FURNITURE AND OFFICE EQUIPMENT TOTAL PROPERTY ,792, ,792, TOTAL ASSETS AND OTHER DEBITS $ 416, $ 81, $ 310, $ 1,935, $ 9,125, $ 11,869, LIABILITIES AND NET ASSETS CURRENT LIABILITIES ACCOUNTS PAYABLE $ - $ - $ - $ 210, $ - $ 210, PAYROLL WITHHOLDINGS PAYABLE - 9, , RETAINAGE , , ACCRUED INTEREST PAYABLE - 11, , , FINES PAYABLE - 125, , UNCLAIMED PROPERTY PAYABLE DEFERRED REVENUE AVAIL OF SERVICE - 95, , DEFERRED PROPERTY TAXES 57, , TOTAL CURRENT LIABILITIES 57, , , , , LONG TERM DEBT 2001 CWPA REVENUE BOND REVENUE BOND , , VEHICLE LOAN WELLS FARGO LEASE PURCHASE CWPA LOAN ,323, ,323, BOND PREMIUM , , SERIES 2010 GO BOND ,405, ,405, TOTAL LONG TERM DEBT ,926, ,926, NET ASSETS CONTRIBUTED CAPITAL-AID IN CONSTRUCTION ,161, ,161, TABOR RESERVE 28, , BEGINNING NET ASSETS - UNRESTRICTED 81, (166,359.68) 321, ,927, ,164, CHANGE IN NET ASSETS 249, , (11,703.93) (387,824.67) - (144,845.82) TOTAL NET ASSETS 358, (160,761.75) 310, ,539, ,161, ,209, TOTAL LIABILITIES AND NET ASSETS $ 416, $ 81, $ 310, $ 1,935, $ 9,125, $ 11,869, PAGE: 1
3 General Fund Revenue Property Taxes 13, , , , Interest on Property Taxes , , (1,760.01) Specific Ownership Tax 5, , , , Interest , , Total Revenue 19, , , , Expenses Credit Card Fees (19.91) County Treasurer's Fee , , , Postage Publications Audit - 11, , , Professional Fees - 2, (2,842.73) Legal 2, , , , Water Rights Counsel , , , Management 2, , , , Accounting 2, , , (2,587.79) Director's Fees , , , Contingency , , Total Expenses 9, , , , Emergency Reserves , , Excess Revenue Over (Under) Expenditures 10, , , (172,624.51) Transfers In / (Out) Transfer Enterprise Fund (5,610.91) (272,310.29) (375,000.00) (102,689.71) Transfer to Capital Projects (10,355.37) (10,355.37) - 10, Transfer Debt Service Fund - - (96,000.00) (96,000.00) - Total Transfers (15,966.28) (282,665.66) (471,000.00) (188,334.34) Fund Balance - Beginning - 109, , , Fund Balance - Ending (5,930.61) 358, (358,820.37) - PAGE: 2
4 Enterprise Fund Revenue Water Usage Fees 19, , , (3,811.26) Sewer Usage Fees 16, , , , Refund to Customers - (3,317.08) (500.00) 2, Usage Fees Penalties 3, , , (2,128.66) Fire Protection Fees - 1, (1,117.40) System Improvement Fees , (11,380.02) Transfer Fee 1, , (7,252.36) Availability of Service Fees (60.00) 26, , Pmts in Lieu of Taxes - 3, , , Water and Sewer Tap Fees 13, , , (46,338.32) Miscellaneous Revenue - 17, (17,171.58) Line Extensions , , Rent , , Interest 1, , , (1,348.51) Meter Relocation Rev , , Total Revenue 56, , , (14,217.85) Expenses Operations Raw Water USFSWS 12, , , (7,163.36) Raw Water Line Extension , , Tap Assemblies - 2, (2,078.68) Testing/NPDES Permit Fees 3, , , (2,792.43) Insurance - 19, , , Miscellaneous , , (311.32) Bank Charges , , (3,260.82) Credit Card Fees (8.92) Mileage Reimbursement , , , Refund to Customers (50.00) Late Fees (91.95) Clothing Allowance , Postage , , Office Equipment , , Office Supplies 1, , , Liens and Lien Releases Phone Answering Service , , Computers and Media - 1, , , Computer Support , , , Fire Extinguisher Service Small Tools/Supplies 1, , , (3,675.98) Utility Billing , , (4,639.19) Training and Education , , (867.06) Advertising - 1, , Memberships (658.00) Locates Meals and Lodging 1, , , (2,287.20) Travel Expenses - - 1, , Gas and Oil 2, , , (5,761.93) Vehicle-Repairs and Maint , , Diesel Fuel 1, , , (1,768.39) Heavy Equipment Expense - 2, , , Professional Fees 2, , , , Legal - (2,572.89) 2, , (102.9) Total Operations 30, , , , PAGE: 3
5 Enterprise Fund Repairs & Maintenance Repair & Maint 2, , , (16,725.52) Repairs & Maint-Water Mains 1, , , , Repairs & Maint-Sewer - 5, , (48.13) Repairs & Maint-Sewer(Forced) - 1, , (977.50) Repairs & Maint-S. Crestone Tank Repairs & Maint-Cottonwood FP/ Repairs and Maint-MHE PH - 5, , (3,559.07) Repairs & Maint-Well No , , Repairs & Maint-Well No , Repair & Maint-Moonlight PH , Repair & Maint-Ridgeview PH - - 2, , Repar & Maint-Fallen Tree PH (197.46) Repair & Maint-Pine Cone PH - 3, (3,565.22) Repair & Maint-Fire Hydrants 1, , , , Repair & Maint-Aspen WWTP - 4, , , Repair & Maint-Casita Park TP , Repair & Maint-Wagon Wheel LS - 4, (4,619.12) Repair & Maint-Stables LS , (5,744.67) Repair & Maint-Office , , Repair-Street - - 7, , Repair-Meters - 3, , (1,583.91) Repair & Maint-Golf Cse Well , , Water Treatment Chemicals 2, , , (6,762.90) Waste Water Treatment Chemicals - - 9, , Waste Water Mech Equip - 8, (8,873.00) - Total Repairs & Maintenance 8, , , (6,878.13) Utilities South Crestone Filter Plant (226.00) Cottonwood Filter Plant , , , MHE Pumphouse - 5, , , Well No. 18 5, , , (10,503.30) Shop Pumphouse (518.50) Moonlight Pumphouse , , Ridgeview Pumphouse , , Fallen Tree PH , , , Pine Cone Pumphouse , , Aspen TP 1, , , (1,064.59) Aspen TP-Propane - 6, , (1,604.53) Casita Park TP-Propane - 1, , , Wagon Wheel LS , , , Stables LS , , , Shop, Office, Yard - - 2, , Shop, Office, Yark, Aspen-Propane , Shop, Office, Yark, Aspen-Phones , , , Aspen Plant-Phone Trash and Recycling Services Utilities-Other , (2,970.35) Total Utilities 10, , , , PAGE: 4
6 Enterprise Fund Capital Capital Expense-Water Mains , (10,030.90) Water Meters - 38, (38,149.95) Computers and Media , , Total Capital , , (31,180.85) Payroll Payroll Expense - - 1, , Payroll-Gross 21, , , , Payroll Taxes , , , PERA 3, , , , Health Insurance - 24, , , Worker's Compensation Insur - 4, , , Total Payroll 25, , , , Debt Rev Bond-Principal , , Rev Bond-Interest - - 1, , Total Debt , , Other Total Other Total Expenses 74, , , , Excess Revenue Over (Under) Expenditures (18,611.94) (266,712.36) (371,069.00) (104,356.64) 71.9 Transfers In / (Out) Transfer General Fund 5, , , , Total Transfers 5, , , , Fund Balance - Beginning - (166,359.68) 6,252, ,418, (2.7) Fund Balance - Ending (13,001.03) (160,761.75) 6,256, ,416, (2.6) PAGE: 5
7 Debt Service Fund Revenue Availability of Service Fees - 193, , , Interest (23.18) Total Revenue , , , Expenses Trustee/Paying Agent Fees CWPA SRF Princ - 32, , , CWPA SRF Interest - 14, , , GO Bond Int - 157, , , Total Expenses - 204, , , Excess Revenue Over (Under) Expenditures 0.62 (11,703.93) (184,440.00) (172,736.07) 6.3 Transfers In / (Out) Transfer from General Fund , , Total Transfers , , Fund Balance - Beginning - 321, , , Fund Balance - Ending , , (69,546.77) PAGE: 6
8 Capital Projects Fund Revenue Interest , , CWPA Loan Proceeds - 316, , (276,625.85) Energy/Mineral Impact Grant - 164, , , Hydro-Elect Study Grant - 1, (1,413.25) Capital Cost Reimbursement - 23, (23,804.00) - Total Revenue , , (173,170.90) Expenses Capital Expense-Sewer Mains (954.17) Water Distribution - 20, (20,885.38) Well Project - DOLA (426.92) Stables Lift Station - 1, (1,670.06) Water Rights Acquisition , , Wtr. Rights Acq. - Legal , , Meters 1, , , , Vactor Truck , , Service Vehicles - 25, , (268.00) Forced Main Line - 117, (117,897.77) Aspen WWTF , (18,936.63) Wagon Wheel LS - 182, (182,492.70) East Dream Way Wtr Line - 28, , , East Dream Way Swr Line , , Green Project , , Engineering - Bonds - (118.00) Legal - Bond Proj. 1, , (9,773.00) Management - Bond Proj , (7,102.29) Project Management 4, , (66,979.09) Hydro Feasibility - 3, (3,772.94) Well 18 Project 12, , (264,519.05) Well 18 Legal Exp. - 3, (3,077.50) Telemetry - 70, (70,676.76) Engineering Design - (118.00) Legal - SRF Proj. 1, , , , Management - SRF Proj , , , Project Management 3, , (67,205.63) Contingency , , Total Expenses 25, , ,516, , Excess Revenue Over (Under) Expenditures (25,633.25) (398,180.04) (1,181,240.00) (783,059.96) 33.7 Transfers In / (Out) Transfer General Fund 10, , (10,355.37) - Total Transfers 10, , (10,355.37) Fund Balance - Beginning - 1,927, ,181, (746,333.16) Fund Balance - Ending (15,277.88) 1,539, (1,539,748.49) - PAGE: 7
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