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HomeMy WebLinkAbout03.b. Recycled Water Revenue on October 2014 Financial StatementsS\P. Central Contra Costa Sanitary District December 8, 2014 TO: FINANCE COMMITTEE VIA: DAVID HEATH, DIRECTOR OF ADMINISTPAYONA 14 ROGER S. BAILEY, GENERAL MANAGER FROM: THEA VASSALLO, FINANCE MANAGER SUBJECT: ADDITIONAL INFORMATION REQUESTED REGARDING RECYCLED WATER REVENUE LISTED IN THE OCTOBER 2014 FINANCIAL STATEMENTS AND INVESTMENT REPORTS At the November 24, 2014 Finance Committee meeting, Chair Causey asked why recycled water revenue is already so high for the year as listed in the October 2014 Financial Statements and Investment Reports, at $104,568 actual to date versus $103,000 budgeted for Fiscal Year 2014 -15. Per Finance Administrator Todd Smithey, during the fiscal year, all recycled water revenue is initially credited to Running Expense. At year end, recycled water expenses attributed to outside customers is calculated for the year. All revenue collected in excess of those expenses is transferred to the Sewer Construction Fund to credit that fund for the construction costs of the recycled water program. Last year, the account activity year -to -date for October 2013 was $109,059.45. During the year, revenue will look high until year -end adjustments are recorded. TV:cg