MEMORANDUM

TO: RIVANNA WATER & SEWER AUTHORITY

BOARD OF DIRECTORS

FROM: LONNIE WOOD, DIRECTOR OF FINANCE AND

ADMINISTRATION

REVIEWED BY: THOMAS L. FREDERICK, EXECUTIVE DIRECTOR

SUBJECT: JUNE MONTHLY FINANCIAL SUMMARY–FY 2009

DATE: JULY 28, 2009

Urban Water and Urban Wastewater flows for the year were about 4% below budgeted
estimates. If you review the flow graph attached, you can see flows for both Urban
centers are consistently below the 5 year average. Interest income is $370,000 under
budget due to the economic downturn. Total operating expenses are approximately 6%
below budget targets which lessened the impact of revenue shortfalls; however the
Authority did end the year with a deficit on a budget vs. actual basis. Please note: the
budget and these monthly budget vs. actual statements are prepared on a different
basis than the comprehensive annual financial report (CAFR). Year end
adjustments are made every year during the audit in order to conform to the
accounting principles required for the CAFR. These statements were prepared
prior to recording those year end adjustments.
Urban Urban Total Rural Total
Water Wastewater Rate Centers Authority
Operations
Revenue $ 4,028,782 $ 5,593,695 $ 1,273,440 $ 10,895,917
Expenses (4,103,691) (5,556,121) (1,209,454) (10,869,266)
Surplus (deficit) $ (74,909) $ 37,574 $ 63,986 $ 26,651

Debt Service
Revenue $ 5,272,877 $ 3,630,385 $ 358,698 $ 9,261,960
Expenses (5,649,168) (3,874,163) (371,446) (9,894,777)
Surplus (deficit) $ (376,291) $ (243,778) $ (12,748) $ (632,817)

Total
Revenue $ 9,301,659 $ 9,224,080 $ 1,632,138 $ 20,157,877
Expenses (9,752,859) (9,430,284) (1,580,900) (20,764,043)
Surplus (deficit) $ (451,200) $ (206,204) $ 51,238 $ (606,166)

Urban Water expenses were well within budget and the fact that the $125,000 budget
carryover funds for engineering consulting work were never expended is the main
variance to note. Although the Urban Wastewater department saved over $300,000 on
the holding pond maintenance, several equipment failures noted in previous monthly
reports caused other line items to go over budget, most notably utility costs in the Other
Service & Charges category.

5a
T:\Board\RWSA\Board Meetings 2009\July 2009\RWA JUNE 2009 FINANCIAL STATEMENT MEMO.doc
The staff deserves commendation in that the actual expenses reported here for the past
year were less than the budgeted expenses in every single rate center and within every
single department. Urban Water was the single rate center where actual expenses
slightly exceeded actual revenues (1.8%), and it was the result of reduced revenues. The
centers we collectively refer to as the “Rural” centers (Crozet, Scottsville, Glenmore) all
had revenues over expenditures, as revenues in these centers are not based on actual flow
an are therefore more stable to forecast.

Attachments

T:\Board\RWSA\Board Meetings 2009\July 2009\RWA JUNE 2009 FINANCIAL STATEMENT MEMO.doc

 Rivanna Water and Sewer Authority
Flow Graphs

Urban Water Flows

14.0

13.0

12.0
Million Gallons Per Day

11.0

10.0

9.0

8.0

7.0

6.0

5.0
July Aug. Sept. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May June
5 YR AVG. 10.88 11.10 11.03 10.19 9.41 8.81 9.11 9.59 9.44 10.04 10.17 10.67
FY 2007 11.62 12.62 11.47 10.42 9.71 8.95 9.21 9.69 9.94 10.38 10.46 10.71
FY 2008 11.16 10.66 10.29 9.78 9.12 8.43 8.64 8.98 8.54 9.11 9.29 10.54
FY 2009 10.47 11.28 10.44 10.01 8.73 8.07 8.32 8.54 8.48 9.12 9.04 9.56

Urban Wastewater Flows

14.0
13.0
Million Gallons Per Day

12.0
11.0
10.0
9.0
8.0
7.0
6.0
5.0
July Aug. Sept. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May June
5 YR AVG 9.30 9.20 10.15 9.78 10.68 9.90 9.38 10.02 9.63 9.95 9.22 8.81
FY 2007 8.60 8.92 9.80 11.21 13.03 9.41 10.32 10.37 10.86 10.71 8.93 8.48
FY 2008 8.13 8.44 8.18 8.47 8.67 7.60 7.70 8.69 8.92 9.58 10.17 8.10
FY 2009 9.12 9.01 10.04 9.00 8.97 9.52 8.83 8.23 8.82 9.79 10.58 9.71

Urban Flows Water&Wastewater- Historical Chart .xls

 Consolidated

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009
Fiscal Year 2009

Budget Budget Actual Budget Variance

Consolidated FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage
Revenues and Expenses Summary

Operational Budget vs. Actual

Revenues
Operations Rate Revenue $ 10,892,413 $ 10,892,413 $ 10,471,900 $ (420,513) -3.86%
Lease Revenue 60,100 60,100 65,468 5,368 8.93%
Administration Revenue 418,000 418,000 426,906 8,906 2.13%
Other Revenues 317,441 317,441 327,490 10,049 3.17%
Interest Allocation 205,500 205,500 31,060 (174,440) -84.89%
Subtotal $ 11,893,454 $ 11,893,454 $ 11,322,822 $ (570,632) -4.80%
Budget Carryover 125,000 125,000 - (125,000)
Total Operational Revenues $ 12,018,454 $ 12,018,454 $ 11,322,822 $ (695,632) -5.79%

Expenses
Personnel Cost $ 5,594,887 $ 5,594,886 $ 5,290,677 $ 304,210 5.44%
Professional Services 349,000 349,000 210,710 138,290 39.62%
Other Services & Charges 2,029,821 2,029,821 2,135,021 (105,200) -5.18%
Communications 76,756 76,756 75,809 947 1.23%
Information Technology 121,655 121,655 81,116 40,539 33.32%
Supplies 50,150 50,150 44,905 5,245 10.46%
Operations & Maintenance 2,730,892 2,730,892 2,393,871 337,021 12.34%
Equipment Purchases 288,301 288,301 287,064 1,237 0.43%
Depreciation 727,000 727,000 727,000 - 0.00%
Reserve Transfers 50,000 50,000 50,000 - 0.00%
Total Operational Expenses $ 12,018,462 $ 12,018,461 $ 11,296,172 $ 722,290 6.01%

Operational Surplus/(Deficit) $ (8) $ (7) $ 26,651

Debt Service Budget vs. Actual

Revenues
Debt Service Rate Revenue $ 9,197,865 $ 9,197,865 $ 8,758,049 $ (439,816) -4.78%
Buck Mountain Surcharge 104,600 104,600 106,000 1,400 1.34%
Buck Mountain Lease Revenue 13,500 13,500 11,231 (2,269) -16.81%
Trust Fund Interest 277,600 277,600 82,228 (195,372) -70.38%
Reserve Fund Interest 640,000 640,000 304,453 (335,547) -52.43%
Total Debt Service Revenues $ 10,233,565 $ 10,233,565 $ 9,261,961 $ (971,604) -9.49%

Debt Service Costs

Total Principal & Interest $ 5,593,537 $ 5,593,537 $ 5,591,120 $ (2,417) -0.04%
Reserve Additions-Interest 640,000 640,000 304,453 (335,547) -52.43%
Reserve Additions-CIP Growth 3,999,204 3,999,204 3,999,204 - 0.00%
Total Debt Service Costs $ 10,232,741 $ 10,232,741 $ 9,894,777 $ (337,964) -3.30%
Debt Service Surplus/(Deficit) $ 824 $ 824 $ (632,816)

Summary

Total Revenues $ 22,252,019 $ 22,252,019 $ 20,584,783 $ (1,667,236) -7.49%

Total Expenses 22,251,203 22,251,202 21,190,948 1,060,254 4.76%
Surplus/(Deficit) $ 816 $ 817 $ (606,165)

RWA JUNE 2009.xls

Page 1
 Urban Water

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Urban Water Rate Center Budget Budget Actual Budget Variance

Revenues and Expenses Summary FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Revenues
Operations Rate Revenue $ 4,139,524 $ 4,139,524 $ 3,969,956 $ (169,568) -4.10%
Lease Revenue 26,500 26,500 31,260 4,760 17.96%
Grants - - - -
Miscellaneous - - 15,671 15,671
Interest Allocation 78,700 78,700 11,896 (66,804) -84.88%
Subtotal $ 4,244,724 $ 4,244,724 $ 4,028,782 $ (215,942) -5.09%
Budget Carryover 125,000 125,000 - (125,000) -100.00%
Total Operational Revenues $ 4,369,724 $ 4,369,724 $ 4,028,782 $ (340,942) -7.80%

Expenses
Personnel Cost $ 1,273,986 $ 1,273,986 $ 1,190,182 $ 83,804 6.58%
Professional Services 138,000 138,000 9,507 128,493 93.11%
Other Services & Charges 506,091 506,091 529,969 (23,878) -4.72%
Communications 25,328 25,328 26,589 (1,261) -4.98%
Information Technology 13,900 13,900 4,365 9,535 68.60%
Supplies 7,650 7,650 5,452 2,198 28.73%
Operations & Maintenance 784,000 784,000 792,362 (8,362) -1.07%
Equipment Purchases 46,803 46,803 31,028 15,775 33.71%
Depreciation 230,000 230,000 230,000 - 0.00%
Reserve Transfers 50,000 50,000 50,000 - 0.00%
Subtotal Before Allocations $ 3,075,758 $ 3,075,758 $ 2,869,455 $ 206,304 6.71%
Allocation of Support Departments 1,293,966 1,293,966 1,234,236 59,730 4.62%
Total Operational Expenses $ 4,369,724 $ 4,369,724 $ 4,103,691 $ 266,034 6.09%
Operational Surplus/(Deficit) $ (0) $ (0) $ (74,909)

Debt Service Budget vs. Actual

Revenues
Debt Service Rate Revenue $ 5,177,260 $ 5,177,260 $ 4,917,835 $ (259,425) -5.01%
Trust Fund Interest 166,000 166,000 49,172 (116,828) -70.38%
Reserve Fund Interest 450,000 450,000 188,639 (261,361) -58.08%
Buck Mountain Surcharge 104,600 104,600 106,000 1,400 1.34%
Lease Revenue 13,500 13,500 11,231 (2,269) -16.81%
Total Debt Service Revenues $ 5,911,360 $ 5,911,360 $ 5,272,877 $ (638,483) -10.80%

Debt Service Costs

Total Principal & Interest $ 3,344,990 $ 3,344,990 $ 3,344,990 $ - 0.00%
Reserve Additions-Interest 450,000 450,000 188,639 (261,361) -58.08%
Reserve Additions-CIP Growth 2,115,539 2,115,539 2,115,539 - 0.00%
Total Debt Service Costs $ 5,910,529 $ 5,910,529 $ 5,649,168 $ (261,361) -4.42%
Debt Service Surplus/(Deficit) $ 831 $ 831 $ (376,290)

Rate Center Summary

Total Revenues $ 10,281,084 $ 10,281,084 $ 9,301,660 $ (979,424) -9.53%

Total Expenses 10,280,253 10,280,253 9,752,859 527,395 5.13%

Surplus/(Deficit) $ 831 $ 831 $ (451,199)

Costs per 1000 Gallons 1.23 1.20

Thousand Gallons Treated 3,555,713 3,555,713 3,410,615 (145,098) -4.08%

or
Flow (MGD) 9.742 9.344

RWA JUNE 2009.xls Page 2

 Crozet Water

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Crozet Water Rate Center Budget Budget Actual Budget Variance

Revenues and Expenses Summary FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Revenues
Operations Rate Revenue $ 419,796 $ 419,796 $ 419,796 $ - 0.00%
Grants - - - -
Lease Revenues 27,000 27,000 30,083 3,083 11.42%
Interest Allocation 6,900 6,900 1,037 (5,863) -84.96%
Total Operational Revenues $ 453,696 $ 453,696 $ 450,917 $ (2,779) -0.61%

Expenses
Personnel Cost $ 147,073 $ 147,073 $ 142,749 $ 4,324 2.94%
Professional Services 9,000 9,000 2,000 7,000 77.78%
Other Services & Charges 55,900 55,900 58,483 (2,583) -4.62%
Communications 3,616 3,616 3,111 505 13.98%
Information Technology 3,400 3,400 152 3,248 95.52%
Supplies 600 600 72 528 88.06%
Operations & Maintenance 70,250 70,250 61,112 9,138 13.01%
Equipment Purchases 35,890 35,890 36,058 (168) -0.47%
Depreciation 15,000 15,000 15,000 - 0.00%
Reserve Transfers - - - -
Subtotal Before Allocations $ 340,729 $ 340,729 $ 318,736 $ 21,993 6.45%
Allocation of Support Departments 112,963 112,963 107,715 5,249 4.65%
Total Operational Expenses $ 453,692 $ 453,692 $ 426,451 $ 27,242 6.00%
Operational Surplus/(Deficit) $ 4 $ 4 $ 24,466

Debt Service Budget vs. Actual

Revenues
Debt Service Rate Revenue $ 182,916 $ 182,916 $ 182,916 $ - 0.00%
Trust Fund Interest 9,600 9,600 2,829 (6,771) -70.54%
Reserve Fund Interest - - 2,771 2,771
Total Debt Service Revenues $ 192,516 $ 192,516 $ 188,515 $ (4,001) -2.08%

Debt Service Costs

Total Principal & Interest $ 192,521 $ 192,521 $ 192,521 $ - 0.00%
Reserve Additions-Interest - - 2,771 2,771
Total Debt Service Costs $ 192,521 $ 192,521 $ 195,292 $ 2,771 1.44%
Debt Service Surplus/(Deficit) $ (5) $ (5) $ (6,776)

Rate Center Summary

Total Revenues $ 646,212 $ 646,212 $ 639,432 $ (6,780) -1.05%

Total Expenses 646,213 646,213 621,742 24,471 3.79%

Surplus/(Deficit) $ (1) $ (1) $ 17,690

Costs per 1000 Gallons 3.55 3.04

Thousand Gallons Treated 127,940 127,940 140,082 12,142 9.49%

Flow (MGD) 0.351 0.384

RWA JUNE 2009.xls Page 3

 Scottsville Water

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Scottsville Water Rate Center Budget Budget Actual Budget Variance

Revenues and Expenses Summary FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Revenues
Operations Rate Revenue $ 332,472 $ 332,472 $ 332,472 $ - 0.00%
Grants - - - -
Interest Allocation 6,800 6,800 1,034 (5,766) -84.79%
Total Operational Revenues $ 339,272 $ 339,272 $ 333,506 $ (5,766) -1.70%

Expenses
Personnel Cost $ 154,544 $ 154,544 $ 149,997 $ 4,547 2.94%
Professional Services 12,000 12,000 2,000 10,000 83.33%
Other Services & Charges 27,000 27,000 21,485 5,515 20.43%
Communications 2,966 2,966 1,765 1,202 40.51%
Information Technology 1,700 1,700 152 1,548 91.05%
Supplies 500 500 92 408 81.52%
Operations & Maintenance 52,700 52,700 47,046 5,654 10.73%
Equipment Purchases 7,190 7,190 3,305 3,885 54.04%
Depreciation 15,000 15,000 15,000 - 0.00%
Reserve Transfers - - - -
Subtotal Before Allocations $ 273,600 $ 273,600 $ 240,841 $ 32,758 11.97%
Allocation of Support Departments 65,675 65,675 62,863 2,812 4.28%
Total Operational Expenses $ 339,275 $ 339,275 $ 303,704 $ 35,571 10.48%
Operational Surplus/(Deficit) $ (3) $ (3) $ 29,802

Debt Service Budget vs. Actual

Revenues
Debt Service Rate Revenue $ 44,582 $ 44,582 $ 44,580 $ (2) 0.00%
Trust Fund Interest 2,300 2,300 691 (1,609) -69.97%
Reserve Fund Interest - - 2,101 2,101
Total Debt Service Revenues $ 46,882 $ 46,882 $ 47,371 $ 489 1.04%

Debt Service Costs

Total Principal & Interest $ 46,883 $ 46,883 $ 46,883 $ - 0.00%
Reserve Additions-Interest - - 2,101 2,101
Total Debt Service Costs $ 46,883 $ 46,883 $ 48,984 $ 2,101 4.48%
Debt Service Surplus/(Deficit) $ (1) $ (1) $ (1,612)

Rate Center Summary

Total Revenues $ 386,154 $ 386,154 $ 380,878 $ (5,276) -1.37%

Total Expenses 386,158 386,158 352,688 33,470 8.67%

Surplus/(Deficit) $ (4) $ (4) $ 28,190

Costs per 1000 Gallons 7.36 10.80

Thousand Gallons Treated 46,097 46,097 28,113 (17,984) -39.01%

or
Flow (MGD) 0.126 0.077

RWA JUNE 2009.xls Page 4

 Urban Wastewater

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Urban Wastewater Rate Center Budget Budget Actual Budget Variance

Revenues and Expenses Summary FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Revenues
Operations Rate Revenue $ 5,512,785 $ 5,512,785 $ 5,261,840 $ (250,945) -4.55%
Stone Robinson WWTP 32,441 32,441 25,127 (7,314) -22.55%
High Strength Surcharge 55,000 55,000 29,366 (25,634) -46.61%
Septage Acceptance 230,000 230,000 254,236 24,236 10.54%
Lease Revenues 6,600 6,600 4,125 (2,475) -37.50%
Miscellaneous Revenue - - 3,091 3,091
Interest Allocation 105,300 105,300 15,912 (89,388) -84.89%
Total Operational Revenues $ 5,942,126 $ 5,942,126 $ 5,593,695 $ (348,431) -5.86%

Expenses
Personnel Cost $ 934,566 $ 934,566 $ 868,215 $ 66,351 7.10%
Professional Services 25,000 25,000 15,220 9,780 39.12%
Other Services & Charges 1,213,580 1,213,580 1,339,634 (126,054) -10.39%
Communications 12,830 12,830 12,808 22 0.17%
Information Technology 5,750 5,750 1,145 4,605 80.09%
Supplies 1,500 1,500 489 1,011 67.39%
Operations & Maintenance 1,564,047 1,564,047 1,210,250 353,797 22.62%
Equipment Purchases 40,008 40,008 32,198 7,810 19.52%
Depreciation 450,000 450,000 450,000 - 0.00%
Reserve Transfers - - - -
Subtotal Before Allocations $ 4,247,281 $ 4,247,281 $ 3,929,959 $ 317,321 7.47%
Allocation of Support Departments 1,694,845 1,694,845 1,626,162 68,683 4.05%
Total Operational Expenses $ 5,942,126 $ 5,942,126 $ 5,556,121 $ 386,004 6.50%
Operational Surplus/(Deficit) $ 0 $ 0 $ 37,574

Debt Service Budget vs. Actual

Revenues
Debt Service Rate Revenue $ 3,674,056 $ 3,674,056 $ 3,493,666 $ (180,390) -4.91%
Trust Fund Interest 93,500 93,500 27,694 (65,806) -70.38%
Reserve Fund Interest 190,000 190,000 109,024 (80,976) -42.62%
Total Debt Service Revenues $ 3,957,556 $ 3,957,556 $ 3,630,385 $ (327,171) -8.27%

Debt Service Costs

Total Principal & Interest $ 1,883,891 $ 1,883,891 $ 1,881,474 $ (2,417) -0.13%
Reserve Additions-Interest 190,000 190,000 109,024 (80,976) -42.62%
Reserve Additions-CIP Growth 1,883,665 1,883,665 1,883,665 - 0.00%
Total Debt Service Costs $ 3,957,556 $ 3,957,556 $ 3,874,163 $ (83,393) -2.11%
Debt Service Surplus/(Deficit) $ - $ - $ (243,779)

Rate Center Summary

Total Revenues $ 9,899,682 $ 9,899,682 $ 9,224,080 $ (675,602) -6.82%

Total Expenses 9,899,682 9,899,682 9,430,285 469,397 4.74%

Surplus/(Deficit) $ 0 $ 0 $ (206,205)

Costs per 1000 Gallons 1.67 1.64

Thousand Gallons Treated 3,559,442 3,559,442 3,396,928 (162,514) -4.57%

or
Flow (MGD) 9.752 9.307

RWA JUNE 2009.xls Page 5

 Glenmore Wastewater

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Glenmore Wastewater Rate Center Budget Budget Actual Budget Variance

Revenues and Expenses Summary FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Revenues
Operations Rate Revenue $ 293,124 $ 293,124 $ 293,124 $ - 0.00%
Interest Allocation 4,400 4,400 665 (3,735) -84.89%
Total Operational Revenues $ 297,524 $ 297,524 $ 293,789 $ (3,735) -1.26%

Expenses
Personnel Cost $ 81,019 $ 81,019 $ 59,794 $ 21,225 26.20%
Professional Services - - - -
Other Services & Charges 22,950 22,950 29,774 (6,824) -29.73%
Communications 2,066 2,066 1,838 228 11.05%
Information Technology 1,390 1,390 1,239 151 10.88%
Supplies 200 200 78 122 60.86%
Operations & Maintenance 127,050 127,050 137,364 (10,314) -8.12%
Equipment Purchases 2,700 2,700 2,340 360 13.35%
Depreciation 2,000 2,000 2,000 - 0.00%
Subtotal Before Allocations $ 239,375 $ 239,375 $ 234,425 $ 4,950 2.07%
Allocation of Support Departments 58,153 58,153 56,089 2,064 3.55%
Total Operational Expenses $ 297,528 $ 297,528 $ 290,514 $ 7,014 2.36%
Operational Surplus/(Deficit) $ (4) $ (4) $ 3,274

Debt Service Budget vs. Actual

Revenues
Debt Service Rate Revenue $ 2,152 $ 2,152 $ 2,148 $ (4) -0.19%
Trust Fund Interest 100 100 33 (67) -67.14%
Reserve Fund Interest - - 152 152
Total Debt Service Revenues $ 2,252 $ 2,252 $ 2,333 $ (71) -3.16%

Debt Service Costs

Total Principal & Interest $ 2,252 $ 2,252 $ 2,252 $ - 0.00%
Reserve Additions-Interest - - 152 152
Total Debt Service Costs $ 2,252 $ 2,252 $ 2,404 $ 152 6.76%
Debt Service Surplus/(Deficit) $ - $ - $ (71)

Rate Center Summary

Total Revenues $ 299,776 $ 299,776 $ 296,122 $ (3,654) -1.22%

Total Expenses 299,780 299,780 292,919 6,861 2.29%

Surplus/(Deficit) $ (4) $ (4) $ 3,203

Thousand Gallons Treated 41,427 41,427 42,107 680 1.64%

or
Flow (MGD) 0.113 0.115

RWA JUNE 2009.xls Page 6

 Scottsville Wastewater

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Scottsville Wastewater Rate Center Budget Budget Actual Budget Variance

Revenues and Expenses Summary FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Revenues
Operations Rate Revenue $ 194,712 $ 194,712 $ 194,712 $ - 0.00%
Interest Allocation 3,400 3,400 516 (2,884) -84.84%
Total Operational Revenues $ 198,112 $ 198,112 $ 195,228 $ (2,884) -1.46%

Expenses
Personnel Cost $ 70,962 $ 70,962 $ 64,057 $ 6,906 9.73%
Professional Services - - 282 (282)
Other Services & Charges 16,150 16,150 20,699 (4,549) -28.17%
Communications 2,566 2,566 2,224 342 13.34%
Information Technology 390 390 631 (241) -61.92%
Supplies 100 100 32 68 68.44%
Operations & Maintenance 34,345 34,345 29,483 4,862 14.16%
Equipment Purchases 450 450 289 161 35.84%
Depreciation 15,000 15,000 15,000 - 0.00%
Subtotal Before Allocations $ 139,963 $ 139,963 $ 132,695 $ 7,268 5.19%
Allocation of Support Departments 58,153 58,153 56,089 2,064 3.55%
Total Operational Expenses $ 198,116 $ 198,116 $ 188,785 $ 9,332 4.71%
Operational Surplus/(Deficit) $ (4) $ (4) $ 6,443

Debt Service Budget vs. Actual

Revenues
Debt Service Rate Revenue $ 116,899 $ 116,899 $ 116,904 $ 5 0.00%
Trust Fund Interest 6,100 6,100 1,809 (4,291) -70.34%
Reserve Fund Interest - - 1,766 1,766
Total Debt Service Revenues $ 122,999 $ 122,999 $ 120,479 $ (2,520) -2.05%

Debt Service Costs

Total Principal & Interest $ 123,000 $ 123,000 $ 123,000 $ - 0.00%
Reserve Additions-Interest - - 1,766 1,766
Total Debt Service Costs $ 123,000 $ 123,000 $ 124,766 $ 1,766 1.44%
Debt Service Surplus/(Deficit) $ (1) $ (1) $ (4,287)

Rate Center Summary

Total Revenues $ 321,111 $ 321,111 $ 315,706 $ (5,405) -1.68%

Total Expenses 321,116 321,116 313,550 7,566 2.36%

Surplus/(Deficit) $ (5) $ (5) $ 2,156

Thousand Gallons Treated 31,097 31,097 23,508 (7,589) -24.40%

or
Flow (MGD) 0.085 0.064

RWA JUNE 2009.xls Page 7

 Administration

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Administration
Budget Budget Actual Budget Variance
FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Revenue
Payment for Services SWA $ 417,000 $ 417,000 $ 420,000 $ 3,000 0.72%
Miscellaneous Revenue 1,000 1,000 6,906 5,906 590.56%
Total Operational Revenues $ 418,000 $ 418,000 $ 426,906 $ 8,906 2.13%

Expenses
Personnel Cost $ 1,027,013 $ 1,027,013 $ 995,425 $ 31,588 3.08%
Professional Services 145,000 145,000 148,360 (3,360) -2.32%
Other Services & Charges 97,000 97,000 83,713 13,287 13.70%
Communications 8,100 8,100 15,005 (6,905) -85.25%
Information Technology 68,400 68,400 46,832 21,568 31.53%
Supplies 32,500 32,500 28,822 3,678 11.32%
Operations & Maintenance 11,500 11,500 15,971 (4,471) -38.88%
Equipment Purchases 7,125 7,125 6,125 1,000 14.04%
Depreciation - - - -
Total Operational Expenses $ 1,396,638 $ 1,396,638 $ 1,340,253 $ 56,385 4.04%

Department Summary

Net Costs Allocable to Rate Centers $ (978,638) $ (978,638) $ (913,347) $ (65,291) 6.67%

Allocations to the Rate Centers

Urban Water 44.00% $ 430,601 $ 430,601 $ 401,873 $ 28,728
Crozet Water 4.00% $ 39,146 39,146 36,534 2,612
Scottsville Water 2.00% $ 19,573 19,573 18,267 1,306

Urban Wastewater 48.00% $ 469,746 469,746 438,407 31,340

Glenmore Wastewater 1.00% $ 9,786 9,786 9,133 653
Scottsville Wastewater 1.00% $ 9,786 9,786 9,133 653
100.00% $ 978,638 $ 978,638 $ 913,347 $ 65,291

RWA JUNE 2009.xls Page 8

 Maintenance

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Maintenance Summary
Budget Budget Actual Budget Variance
FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Projected Revenue
N/A

Projected Expenses
Personnel Cost $ 789,355 $ 789,355 $ 768,086 $ 21,269 2.69%
Professional Services - - - -
Other Services & Charges 10,400 10,400 10,268 132 1.27%
Communications 8,124 8,124 6,007 2,117 26.06%
Information Technology 3,500 3,500 1,464 2,036 58.16%
Supplies 500 500 259 241 48.29%
Operations & Maintenance 18,500 18,500 24,685 (6,185) -33.43%
Equipment Purchases 88,960 88,960 89,799 (839) -0.94%
Depreciation - - - -
Total Operational Expenses $ 919,339 $ 919,339 $ 900,567 $ 18,772 2.04%

Department Summary

Net Costs Allocable to Rate Centers $ (919,339) $ (919,339) $ (900,567) $ (18,772) 2.04%

Allocations to the Rate Centers

Urban Water 24.00% $ 220,641 $ 220,641 $ 216,136 $ 4,505
Crozet Water 2.00% 18,387 18,387 18,011 375
Scottsville Water 2.00% 18,387 18,387 18,011 375

Urban Wastewater 66.00% 606,764 606,764 594,374 12,389

Glenmore Wastewater 3.00% 27,580 27,580 27,017 563
Scottsville Wastewater 3.00% 27,580 27,580 27,017 563
100.00% $ 919,339 $ 919,339 $ 900,567 $ 18,772

RWA JUNE 2009.xls Page 9

 Laboratory

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Laboratory Summary
Budget Budget Actual Budget Variance
FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Projected Revenue
N/A

Projected Expenses
Personnel Cost $ 218,856 $ 218,856 $ 211,492 $ 7,365 3.37%
Professional Services - - 16,663 (16,663)
Other Services & Charges 6,650 6,650 3,039 3,611 54.29%
Communications - - - -
Information Technology 3,100 3,100 700 2,400 77.42%
Supplies 800 800 930 (130) -16.24%
Operations & Maintenance 50,000 50,000 47,112 2,888 5.78%
Equipment Purchases 7,000 7,000 3,914 3,086 44.08%
Depreciation - - - -
Total Operational Expenses $ 286,406 $ 286,406 $ 283,850 $ 2,556 0.89%

Department Summary

Net Costs Allocable to Rate Centers $ (286,406) $ (286,406) $ (283,850) $ (2,556) 0.89%

Allocations to the Rate Centers

Urban Water 44.00% $ 126,019 $ 126,019 $ 124,894 $ 1,125
Crozet Water 4.00% 11,456 11,456 11,354 102
Scottsville Water 2.00% 5,728 5,728 5,677 51

Urban Wastewater 47.00% 134,611 134,611 133,410 1,201

Glenmore Wastewater 1.50% 4,296 4,296 4,258 38
Scottsville Wastewater 1.50% 4,296 4,296 4,258 38
100.00% $ 286,406 $ 286,406 $ 283,850 $ 2,556

RWA JUNE 2009.xls Page 10

 Engineering

Rivanna Water & Sewer Authority

Monthly Financial Statements - June 2009

Engineering Summary
Budget Budget Actual Budget Variance
FY 2009 Year-to-Date Year-to-Date vs. Actual Percentage

Operational Budget vs. Actual

Projected Revenue
N/A

Projected Expenses
Personnel Cost $ 897,513 $ 897,513 $ 840,681 $ 56,832 6.33%
Professional Services 20,000 20,000 16,679 3,321 16.60%
Other Services & Charges 74,100 74,100 37,958 36,142 48.77%
Communications 11,160 11,160 6,464 4,696 42.08%
Information Technology 20,125 20,125 24,435 (4,310) -21.42%
Supplies 5,800 5,800 8,679 (2,879) -49.65%
Operations & Maintenance 18,500 18,500 28,485 (9,985) -53.97%
Equipment Purchases 52,175 52,175 82,008 (29,833) -57.18%
Depreciation & Capital Reserve Transfers - - - -
Total Operational Expenses $ 1,099,373 $ 1,099,373 $ 1,045,390 $ 53,983 4.91%

Department Summary

Net Costs Allocable to Rate Centers $ (1,099,373) $ (1,099,373) $ (1,045,390) $ (53,983) 4.91%

Allocations to the Rate Centers

Urban Water 47.00% $ 516,705 $ 516,705 $ 491,333 $ 25,372
Crozet Water 4.00% 43,975 43,975 41,816 2,159
Scottsville Water 2.00% 21,987 21,987 20,908 1,080

Urban Wastewater 44.00% 483,724 483,724 459,972 23,752

Glenmore Wastewater 1.50% 16,491 16,491 15,681 810
Scottsville Wastewater 1.50% 16,491 16,491 15,681 810
100.00% $ 1,099,373 $ 1,099,373 $ 1,045,390 $ 53,983

RWA JUNE 2009.xls Page 11