Page 1

Central Weber Sewer Impr District Balance Sheet March 31, 2016

ASSETS

Current Assets 11100 Checking - Bank of Utah

188,708.39

11200 Public Treas Investment Fund

27,351,978.71

11210 Zions Bank - 2010C Bonds

.00

11220 Zions Bank - 2008B Bonds

.00

11230 Zions Bank - 2008C Bonds

.00

11240 Zions Bank - 2009A Bonds

.00

11250 Zions Bank - 2009B Bonds

.00

11260 Zions Bank - 2010B Bonds

.00

11300 Petty Cash

200.00

11400 Owner's Escrow - House Rental

250.00

11450 Prepaid Interest - Bonds 11500 A/R Cash Clearing Account

.00 (

12100 Accounts Receivable

455,904.39) 695,899.78

12200 Allowance for Doubtful Account

.00

Total Current Assets

27,781,132.49

NonCurrent Assets 14100 Reserved Cash-2008B Reserve

578,889.72

14200 Reserved Cash-2008B Ren/ Rep

324,734.32

14220 Retainage - Whitaker

.00

14230 Reserved Cash-2008C Reserve

63,944.50

14240 Reserved Cash-2000 Redemption

254,500.00

14250 Reserved Cash-2000 Bond M&R

127,250.00

14300 Reserved Cash-Zions Debt Fund

8,904,255.73

14400 Reserved Cash - Water Reuse

.00

14500 Bond Issuance Cost

.00

Total NonCurrent Assets

10,253,574.27

Capital Assets 17100 Land

905,619.80

17200 Building and Structures

124,674,034.59

17300 Treatment Facilities

90,228,547.59

17400 Outfall Lines

47,064,854.99

17500 Equipment

1,105,249.15

17600 Vehicles

1,814,985.23

17700 Construction in Progress 17900 Accumulated Depreciation

447,199.19 (

64,778,969.36)

Total Capital Assets

201,461,521.18

Total Assets

239,496,227.94

LIABILITIES AND EQUITY

LIABILITIES

Unaudited Financial Statement

25 % of the Fiscal Year has Elapsed

04/06/2016

08:29AM

Page: 1


Central Weber Sewer Impr District Balance Sheet March 31, 2016

Current Liabilities 21100 Accounts Payable - General

.00

21200 Payroll Payable

.00

22100 FICA Tax

.00

22200 Medicare Tax

.00

22300 Federal Tax

.00

22400 State Tax

.00

23100 Payroll Savings Withholding

.00

23200 Bank Direct Deposit

.00

23300 401K Retirement

.00

23400 457 Retirement

.00

23450 Roth Retirement

.00

23500 Board of Trustees

.00

24100 Child Support

.00

24200 Life Insurance

(

19.10)

24300 Medical Insurance

(

623.71)

24400 Flex Spending

.00

24500 Child Care

.00

24600 Garnishment

.00

24700 Retirement Reimbursement

.00

24800 Long Term Disability

(

24900 Workers Compensation

(

25100 Accrued Bond Interest Expense

24.07) 6,437.80) 2,070,588.00

25200 Retainage Payable - Nelson

.00

25900 Deferred Revenue - Reuse

.00

Total Current Liabilities

2,063,483.32

NonCurrent Liabilities 27100 Accrued - Compensated Absences

159,986.39

27200 Bonds Payable - 2010 Series A

42,435,000.00

27220 Bonds Payable - 2008 Series B

8,388,000.00

27230 Bonds Payable - 2008 Series C

839,000.00

27240 Bonds Payable - 2009 Series A

3,925,000.00

27250 Bonds Payable - 2009 Series B

51,000,000.00

27260 Bonds Payable - 2010 Series B

1,145,000.00

27270 Bonds Payable - 2010 Series C

31,775,000.00

27300 Bonds Payable - 2000 Series

7,665,760.00

27440 Bond Premium 27450 Bond Discount - 2009 Series B

2,762,314.00 (

152,332.00)

Total NonCurrent Liabilities

149,942,728.39

Total Liabilities

152,006,211.71

FUND EQUITY 28100 Investment in Fixed Assets-Net

52,354,830.03

28200 Restricted - Bond Construction

.00

28300 Restricted - Zions Debt Fund

8,904,255.73

28400 Restricted-2000 Redemption

254,500.00

28500 Restricted-2000 Bond M & R

127,250.00

28510 Restricted-2008B Reserve

578,889.72

28520 Restricted-2008B Ren/Rep

324,734.32

28530 Restricted-2008C Reserve

62,334.50

28600 Restricted - Impact Fees

Unaudited Financial Statement

.00

25 % of the Fiscal Year has Elapsed

04/06/2016

08:29AM

Page: 2


Central Weber Sewer Impr District Balance Sheet March 31, 2016

28800 Restricted - Water Reuse

.00

Unappropriated Fund Balance: 29800 Unrestricted Beginning Balance Net Income/(Loss) - YTD

26,330,424.46 (

1,447,202.53)

Balance - Current Date

24,883,221.93

Total Fund Equity

87,490,016.23

Total Liabilities and Equity

Unaudited Financial Statement

239,496,227.94

25 % of the Fiscal Year has Elapsed

04/06/2016

08:29AM

Page: 3


Central Weber Sewer Impr District Operating Revenues and Expenditures with Comparison to Budget For the 3 Months Ending March 31, 2016

Period Actual

YTD Actual

Budget

Remaining

Pcnt

OPERATING REVENUES 31-100 Property Taxes

15,492.31

15,492.31

6,630,000.00

6,614,507.69

.2

31-110 Redemptions

27,659.68

39,471.49

250,000.00

210,528.51

15.8

31-120 Fee In Lieu - Vehicles

13.4

39,539.12

73,796.84

550,000.00

476,203.16

31-125 RDA Property Taxes

.00

.00

950,000.00

950,000.00

.0

31-200 Treatment Fees - Cities

.00

2,815,001.00

11,260,000.00

8,444,999.00

25.0

31-210 Treatment Fees - District

.00

23,339.20

310,000.00

286,660.80

7.5

31-220 Treatment Fees - Bona Vista

.00

12,766.86

200,000.00

187,233.14

6.4

31-230 Treatment Fees - Septic Hauler

.00

7,648.22

90,000.00

82,351.78

8.5

31-240 Treatment Fees - Surcharges

.00

.00

160,000.00

160,000.00

.0

31-300 Lagoon Management

.00

2,072.08

20,000.00

17,927.92

10.4

31-400 Pretreatment Fees - Cities

.00

.00

203,000.00

203,000.00

.0

31-410 Pretreatment Fees - Testing

.00

.00

50,000.00

50,000.00

.0

31-420 Pretreatment Fines

.00

.00

.00

.00

.0

82,691.11

2,989,588.00

20,673,000.00

17,683,412.00

14.5

40-100 Administration/Legislative

29,959.20

89,877.61

370,000.00

280,122.39

24.3

40-120 Laboratory Payroll

23,549.61

70,335.94

279,000.00

208,664.06

25.2

40-130 Laboratory Overtime

266.55

266.55

7,000.00

6,733.45

3.8

40-140 Pretreatment Payroll

10,725.74

32,177.22

129,000.00

96,822.78

24.9

Total OPERATING REVENUES

Operating Expenses PAYROLL & BENEFITS

40-150 Pretreatment Overtime 40-160 Operations Payroll 40-170 Operations Overtime 40-180 Compensated Absences 40-190 Alloc of Payroll-Pretreatment

(

40-210 FICA

.00

.00

.00

.00

.0

100,465.30

306,036.29

1,334,000.00

1,027,963.71

22.9

2,728.40

10,041.54

80,000.00

69,958.46

12.6

.00

.00

5,000.00

5,000.00

.0

96,522.78)

( 25.2)

10,725.74)

(

32,477.22)

(

129,000.00)

(

10,266.18

31,439.39

137,000.00

105,560.61

23.0

40-220 Medicare

2,400.96

7,352.84

32,000.00

24,647.16

23.0

40-230 Workers Compensation

2,899.46

8,807.20

36,000.00

27,192.80

24.5

.00

.00

7,000.00

7,000.00

.0

40-240 Unemployment 40-290 Alloc of Taxes - Pretreatment

(

40-310 Retirement 401K

1,005.00) (

3,043.11) (

12,000.00)

(

8,956.89) ( 25.4)

9,953.67

30,092.83

117,000.00

86,907.17

25.7

24,675.73

74,979.01

332,000.00

257,020.99

22.6

.00

.00

.00

.00

.0

41,520.58

124,590.35

507,000.00

382,409.65

24.6

1,439.86

4,274.52

17,000.00

12,725.48

25.1

750.27

2,920.55

30,000.00

27,079.45

9.7

40-515 Travel and Training - Lab

.00

.00

.00

.00

.0

40-520 Subscriptions & Memberships

.00

200.00

10,000.00

9,800.00

2.0

365.55

5,727.47

12,000.00

6,272.53

47.7

.00

.00

4,000.00

4,000.00

.0

170.91

322.50

5,000.00

4,677.50

6.5

52,401.82)

( 24.1)

40-320 Retirement Non-Contributory 40-330 Retirement Contributory 40-410 Health Insurance Premium 40-420 Long Term Disability 40-510 Travel and Training - General

40-530 Clothing Service 40-540 Christmas Celebration 40-550 Miscellaneous 40-590 Alloc of Benefits-Pretreatment Total PAYROLL & BENEFITS

(

5,513.02) ( 244,894.21

16,598.18) 747,323.30

(

69,000.00)

(

3,240,000.00

2,492,676.70

23.1

UTILITIES AND SERVICES

Unaudited Financial Statement

25 % of the Fiscal Year has Elapsed

04/06/2016

08:29AM

Page: 4


Central Weber Sewer Impr District Operating Revenues and Expenditures with Comparison to Budget For the 3 Months Ending March 31, 2016

Period Actual

50-310 Water Service - Bona Vista

YTD Actual

Budget

Remaining

Pcnt

2,339.02

3,867.08

22,000.00

18,132.92

17.6

39,104.95

74,837.36

240,000.00

165,162.64

31.2

114.12

201.97

2,000.00

1,798.03

10.1

1,017.65

3,048.52

22,000.00

18,951.48

13.9

138,544.56

208,318.59

875,000.00

666,681.41

23.8

50-360 Garbage Disposal

136.00

272.00

2,000.00

1,728.00

13.6

50-370 Rug & Towel Service

933.40

1,279.58

3,000.00

1,720.42

42.7

50-400 Liability Insurance

348.00

360,733.00

385,000.00

24,267.00

93.7

50-410 Audit Service

4,950.00

4,950.00

9,000.00

4,050.00

55.0

50-420 Legal Services

1,591.40

1,591.40

40,000.00

38,408.60

4.0

50-430 Safety Training

.00

.00

.00

.00

.0

1,479.35

11,557.59

35,000.00

23,442.41

33.0

50-320 Natural Gas Service 50-330 Water Service - Ogden 50-340 Telephone & Radio Service 50-350 Electrical Service

50-440 Other Professional Services 50-450 Billing & Collection Service

.00

713.70

9,000.00

8,286.30

7.9

55.00

165.00

4,000.00

3,835.00

4.1

.00

.00

1,000.00

1,000.00

.0

1,838.00

3,676.00

23,000.00

19,324.00

16.0

50-510 Bio Monitoring

345.00

1,345.00

10,000.00

8,655.00

13.5

50-520 Plant Monitoring

738.00

3,458.00

18,000.00

14,542.00

19.2

50-530 Blue Stake Services

.00

164.15

4,000.00

3,835.85

4.1

50-560 Bond Marketing Cost

.00

.00

14,000.00

14,000.00

.0

818,758.27

1,698,580.22

6,000,000.00

4,301,419.78

28.3

50-575 Contribution-Other Governments

.00

.00

950,000.00

950,000.00

.0

50-580 Bad Debt Expense

.00

.00

.00

.00

.0

50-590 Miscellaneous

.00

1,636.50

18,000.00

16,363.50

9.1

1,012,292.72

2,380,395.66

8,686,000.00

6,305,604.34

27.4

60-210 Collection & Outfall Lines

.00

1,822.43

10,000.00

8,177.57

18.2

60-220 30th St Pump Station

.00

1,722.24

10,000.00

8,277.76

17.2

60-230 Other Pump Stations

1,131.90

4,636.54

18,000.00

13,363.46

25.8

60-240 Headworks TF

17.22

5,276.46

10,000.00

4,723.54

52.8

60-245 Headworks AS

.00

3,185.48

15,000.00

11,814.52

21.2

60-250 Raw Pumps TF

.00

.00

10,000.00

10,000.00

.0

60-260 Clarifiers TF

.00

.00

2,000.00

2,000.00

.0

60-262 Clarifiers AS

.00

.00

6,000.00

6,000.00

.0

60-264 Raw Sludge TF

.00

526.64

3,000.00

2,473.36

17.6

60-266 Raw Sludge AS

.00

.00

1,000.00

1,000.00

.0

60-270 Trickling Filters

.00

.00

1,000.00

1,000.00

.0

60-272 Aeration Basin

741.83

4,664.11

15,000.00

10,335.89

31.1

50-460 House Rental M & R 50-470 Property Rental M & R 50-480 Storm Sewer

50-570 Bond Debt Interest

Total UTILITIES AND SERVICES

OPERATION AND MAINTENANCE

60-274 RAS/WAS

.00

702.96

8,000.00

7,297.04

8.8

1,338.75

1,338.75

10,000.00

8,661.25

13.4

60-285 Chlorine Contact Basin

.00

35.19

5,000.00

4,964.81

.7

60-290 Finals

.00

.00

1,000.00

1,000.00

.0

60-300 De-Chlorination TF

.00

.00

2,000.00

2,000.00

.0

60-305 De-Chlorination AS

.00

.00

1,000.00

1,000.00

.0

60-310 Humas Return Pump Station

.00

.00

1,000.00

1,000.00

.0

60-320 Discharge Canal & Lines

.00

.00

35,000.00

35,000.00

.0

60-330 Digesters TF

.00

116.03

33,000.00

32,883.97

.4

60-335 Digesters AS

59.50

5,725.92

15,000.00

9,274.08

38.2

60-280 Chlorination Facility

60-340 Dewatering

4,044.91

6,404.58

25,000.00

18,595.42

25.6

60-345 Gravity Belt Thickener

.00

774.35

7,000.00

6,225.65

11.1

60-350 Sludge Disposal

.00

.00

4,000.00

4,000.00

.0

Unaudited Financial Statement

25 % of the Fiscal Year has Elapsed

04/06/2016

08:30AM

Page: 5


Central Weber Sewer Impr District Operating Revenues and Expenditures with Comparison to Budget For the 3 Months Ending March 31, 2016

Period Actual 60-360 Grit Disposal

YTD Actual

Budget

Remaining

Pcnt

3,477.44

5,711.04

32,000.00

26,288.96

17.9

616.95

24,708.28

70,000.00

45,291.72

35.3

.00

182.04

4,000.00

3,817.96

4.6

9,508.00

18,574.17

20,000.00

1,425.83

92.9

60-390 Utility Water TF

.00

.00

1,000.00

1,000.00

.0

60-395 Utility Water AS

.00

.00

1,000.00

1,000.00

.0

60-400 Instrumentation

.00

.00

20,000.00

20,000.00

.0

60-410 Electrical

.00

5,356.45

20,000.00

14,643.55

26.8

60-420 Building & Structure Misc.

6,492.26

10,918.37

65,000.00

54,081.63

16.8

60-430 Lab Chemicals/Glassware

3,932.96

8,255.52

70,000.00

61,744.48

11.8

14,062.50

21,235.50

115,000.00

93,764.50

18.5

4,801.96

13,625.82

150,000.00

136,374.18

9.1

24,610.00

41,837.00

140,000.00

98,163.00

29.9

60-370 Co-Generation 60-375 Other Generators 60-380 Lagoon Management

60-440 Chlorine 60-450 Ferric Chloride 60-460 Polymer 60-465 Sodium Bisulfite 60-470 Gasoline 60-480 Diesel 60-490 Oil & Grease 60-500 Propane

.00

11,419.41

95,000.00

83,580.59

12.0

10.00

1,524.43

20,000.00

18,475.57

7.6

.00

896.70

25,000.00

24,103.30

3.6

29.81

1,683.63

11,000.00

9,316.37

15.3

3,740.99

10,728.75

32,000.00

21,271.25

33.5

60-510 Welding Supplies

.00

.00

.00

.00

.0

60-520 Herbicides/Pesticides

.00

.00

6,000.00

6,000.00

.0

60-530 Misc Chemicals & Fuels

.00

.00

5,000.00

5,000.00

.0

656.87

1,171.25

10,000.00

8,828.75

11.7

1,338.93

5,410.71

25,000.00

748.00

4,513.04

3,000.00

60-570 Shop Supplies

3,064.67

4,699.12

60-580 Office Supplies

332.49

2,379.46

.00

150.00

.00

689.28

5,278.88

60-540 Janitorial Supplies 60-550 Safety 60-560 Paint & Paint Supplies

60-590 Admin Misc Supplies/M & R 60-610 Lab Misc Supplies/M & R

19,589.29

21.6

1,513.04)

150.4

20,000.00

15,300.88

23.5

15,000.00

12,620.54

15.9

(

(

150.00)

.0

18,000.00

12,721.12

29.3

60-620 O & M Misc Supplies/M & R

.00

.00

10,000.00

10,000.00

.0

60-630 Motorized Equipment M & R

4,009.66

6,211.68

30,000.00

23,788.32

20.7

60-640 Equipment Purchases

8,538.00

8,538.00

25,000.00

16,462.00

34.2

60-650 Grounds M & R

1,651.27

2,059.80

18,000.00

15,940.20

11.4

60-660 Electrical Scan

.00

.00

.00

.00

.0

9,507.17

12,799.36

60,000.00

47,200.64

21.3

60-680 Road Repairs

.00

.00

4,000.00

4,000.00

.0

60-690 O & M Projects

.00

.00

70,000.00

70,000.00

.0

60-890 Bond Cost Amortization

.00

.00

.00

.00

.0

600,000.00

1,800,000.00

7,400,000.00

5,600,000.00

24.3

709,153.32

2,066,800.09

8,858,000.00

6,791,199.91

23.3

60-670 Rebuild Pumps & Motors

60-900 Depreciation Total OPERATION AND MAINTENANCE

PRETREATMENT 70-110 Salaries/Wages

10,725.74

32,477.22

129,000.00

96,522.78

25.2

70-120 Payroll Taxes

1,005.00

3,043.11

12,000.00

8,956.89

25.4

70-130 Employee Benefits

5,513.02

16,598.18

69,000.00

52,401.82

24.1

70-210 Office Supplies

.00

.00

1,000.00

1,000.00

.0

70-220 Travel & Training

.00

.00

.00

.00

.0

599.44

868.19

3,000.00

2,131.81

28.9

2,845.00

7,278.00

35,000.00

27,722.00

20.8

221.75

221.75

1,000.00

778.25

22.2

70-260 Insurance

.00

.00

.00

.00

.0

70-270 Equipment

.00

1,840.00

3,000.00

1,160.00

61.3

20,909.95

62,326.45

253,000.00

190,673.55

24.6

70-230 Supplies & Maintenance 70-240 Lab Analysis 70-250 Legal & Auditing

Total PRETREATMENT

Unaudited Financial Statement

25 % of the Fiscal Year has Elapsed

04/06/2016

08:30AM

Page: 6


Central Weber Sewer Impr District Operating Revenues and Expenditures with Comparison to Budget For the 3 Months Ending March 31, 2016

Period Actual

Total Operating Expenses

Net Operating Income/(Loss)

Unaudited Financial Statement

YTD Actual

1,987,250.20

(

1,904,559.09)

Budget

5,256,845.50

(

2,267,257.50)

25 % of the Fiscal Year has Elapsed

Remaining

21,037,000.00

(

15,780,154.50

364,000.00)

04/06/2016

Pcnt

25.0

1,903,257.50

(622.9)

08:30AM

Page: 7


Central Weber Sewer Impr District Operating Revenues and Expenditures with Comparison to Budget For the 3 Months Ending March 31, 2016

Period Actual

YTD Actual

Budget

Remaining

Pcnt

NONOPERATING REVENUES 35-100 Sewer Impact Fees

780,897.00

1,294,457.00

2,300,000.00

1,005,543.00

56.3

35-200 Interest Income

.00

35,749.95

120,000.00

84,250.05

29.8

35-210 Bond Interest

.00

.00

.00

.00

.0

35-300 House Rental

550.00

1,650.00

6,000.00

4,350.00

27.5

35-400 Property Rental

.00

.00

3,000.00

3,000.00

.0

35-500 Sale of Assets

.00

.00

.00

.00

.0

35-600 Proceeds from Bond

.00

.00

.00

.00

.0

6,229.33

66,200.91

15,000.00

51,200.91)

441.3

787,676.33

1,398,057.86

2,444,000.00

1,045,942.14

57.2

90-150 Bond Marketing Costs

.00

.00

.00

.00

.0

90-160 Bond Debt Service Interest

.00

.00

.00

.00

.0

90-210 Vehicles & Motorized Equipment

.00

.00

250,000.00

250,000.00

.0

9,155.50

28,942.35

100,000.00

71,057.65

28.9

90-230 Nutrient Removal Study

.00

.00

250,000.00

250,000.00

.0

90-240 Utility Water Pump Station

.00

.00

.00

.00

.0

9,493.32

60,019.57

250,000.00

189,980.43

24.0

90-260 Pump Station Equipment

.00

.00

100,000.00

100,000.00

.0

90-270 Industrial Park Pump Station

.00

.00

40,000.00

40,000.00

.0

90-280 Old Control Building Remodel

.00

.00

.00

.00

.0

90-290 Digester Cleaning & Cover

.00

.00

250,000.00

250,000.00

.0

90-300 Sludge Pump Replacement

.00

.00

.00

.00

.0

90-310 Headworks Equipment

.00

.00

60,000.00

60,000.00

.0

90-320 Plant Modifications

.00

.00

.00

.00

.0

90-330 Original Outfall Replacement

.00

205.38

200,000.00

199,794.62

.1

90-340 Chlorine Equipment

.00

.00

75,000.00

75,000.00

.0

90-350 Headworks Equipment

.00

.00

.00

.00

.0

90-360 Farr West Int/Pump Station

.00

.00

.00

.00

.0

90-370 Site Paving & Utility Improve

.00

.00

250,000.00

250,000.00

.0

90-380 Miscellaneous Small Equipment

.00

.00

225,000.00

225,000.00

.0

90-390 Building Improvements

.00

.00

100,000.00

100,000.00

.0

90-400 Collection System & CMOM

.00

.00

150,000.00

150,000.00

.0

90-410 Land Acquistion

.00

.00

.00

.00

.0

90-420 Generator Upgrade/Add Load

.00

.00

.00

.00

.0

90-430 SCADA - Improvements

.00

.00

200,000.00

200,000.00

.0

6,661.87

6,661.87

50,000.00

43,338.13

13.3

35-900 Miscellaneous Income Total NONOPERATING REVENUES

(

NonOperating Expenses CAPITALIZED EXPENSES

90-220 Generator Equipment

90-250 Small Projects

90-440 Lab Equipment 90-450 Engineer & Construction Manage

5,180.74

20,629.42

100,000.00

79,370.58

20.6

90-460 TF Raw Pump Electrical Upgrade

312,788.50

461,544.30

600,000.00

138,455.70

76.9

90-470 Plant Security

.00

.00

15,000.00

15,000.00

.0

90-480 South Ogden Intercepter Line

.00

.00

1,000,000.00

1,000,000.00

.0

90-490 Impact Fee Study & Revision

.00

.00

200,000.00

200,000.00

.0

Total CAPITALIZED EXPENSES

343,279.93

578,002.89

4,465,000.00

3,886,997.11

13.0

Total NonOperating Expenses

343,279.93

578,002.89

4,465,000.00

3,886,997.11

13.0

Unaudited Financial Statement

25 % of the Fiscal Year has Elapsed

04/06/2016

08:30AM

Page: 8


Central Weber Sewer Impr District Operating Revenues and Expenditures with Comparison to Budget For the 3 Months Ending March 31, 2016

Period Actual

Net Income/(Loss)

Unaudited Financial Statement

(

1,460,162.69)

YTD Actual

(

1,447,202.53)

25 % of the Fiscal Year has Elapsed

Budget

(

Remaining

2,385,000.00)

(

04/06/2016

Pcnt

937,797.47)

( 60.7)

08:30AM

Page: 9

March financial  
March financial