Page 23 - Yucaipa Valley Water District

Director Memorandum 17-104

Date: November 21, 2017

Prepared By: Allison M. Edmisten, Chief Financial Officer
Peggy Little, Administrative Supervisor
Subject: Presentation of the Unaudited Financial Report for the Period Ending on
October 31, 2017

Recommendation: That the Board receives and files the unaudited financial report.

The following unaudited financial report has been prepared by the Administrative Department for
your review. The report has been divided into five sections to clearly disseminate information
pertaining to the financial status of the District. Please remember that the following financial
information has not been audited.

Cash Fund Balance and Cash Flow Reports
[Detailed information can be found on page 7 to 8 of 24]

The Cash Fund Balance Report provides a summary of how the total amount of funds maintained
by financial institutions is distributed throughout the enterprise and non-enterprise funds of the
District. A summary of the report is as follows:

Fund Source Operating Funds Restricted Funds Total Funds
Water Division $ 6,772,506.88 $ (516,259.00) $ 6,256,247.88
Sewer Division $ 11,350,432.80 $ (6,500,354.61) $ 4,850,078.19
Recycled Water Division $ 1,011,879.39 $ 519,371.76 $ 1,531,251.15
Total $ 19,134,819.07 $ (6,497,241.85) $ 12,637,577.22

Fund Balance

$25,000,000
$20,000,000

$15,000,000
$10,000,000
$5,000,000
$0
Jul-15 Sep-15 Nov- Jan-16 Mar- May- Jul-16 Sep-16 Nov- Jan-17 Mar- May- Jul-17 Sep-17 Nov-
15 16 16 16 17 17 17
Drinking Water Fund - Operating Drinking Water Fund - Restricted Sewer Fund - Operating
Sewer Fund - Restricted Recycled Water Fund - Operating Recycled Water Fund - Restricted

Yucaipa Valley Water District - November 21, 2017 - Page 21 of 74