2012 CAFR - Encina Wastewater Authority

ENCINA WASTEWATER AUTHORITYSUPPLEMENTARY SCHEDULE OF NET ASSETS RESTRICTED BY MEMBER AGENCY - CAPITAL IMPROVEMENT PROGRAMAS OF JUNE 30, 2012PROJECTS Vista Carlsbad Buena Vallecitos Leucadia Encinitas 6/30/2012PHASE V EXPANSION $ 993,815 $ 459,266 $ - $ 820,758 $ - $ 21,345 $ 2,295,184SOUTH PARCEL MASTER PLAN - - - - - - - *MAJOR PLANT REHABILITATION PROGRAM (108,807) (124,920) (41,086) (101,909) (102,413) (24,370) (503,505) *FINANCIAL ENTERPRISE SOFTWARE SYSTEM (7,828) (8,986) (2,956) (7,331) (7,368) (1,753) (36,222) *PROFESSIONAL SERVICES (7,893) (9,062) (2,981) (7,393) (7,429) (1,768) (36,526) *SUB TOTAL CONTINUING PROJECTS 869,287 316,298 (47,023) 704,125 (117,210) (6,546) 1,718,931CAPITAL ACQUISITIONS (12,202) (14,009) (4,607) (11,428) (11,485) (2,733) (56,464) *PLANNED ASSET REPLACEMENT (11,946) (13,715) (4,511) (11,189) (11,244) (2,676) (55,281) *CAPITAL RESERVE 2,032,447 1,324,606 212,850 1,742,286 530,559 157,252 6,000,000INCOME ON CAPITAL RESERVE FUNDS 3,629 4,166 1,370 3,398 3,415 813 16,791 *SUB TOTAL OTHER 2,011,928 1,301,048 205,102 1,723,067 511,245 152,656 5,905,046TOTAL CAPITAL IMPROVEMENT PROGRAM $ 2,881,215 $ 1,617,346 $ 158,079 $ 2,427,192 $ 394,035 $ 146,110 7,623,977* Indicates amounts due (from)/to Member Agencies ($ 145,048) ($ 166,526 ) ($ 5 4,770) ($ 135,852) ($ 136,524) ($ 32,486) (671,207) *BalanceCONTINUING PROJECTSOTHERSee accompanying independent auditors’ report and notes to the financial statements.