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Printed: 03/18/2025 - 12:38PM
IWhippy
Summary Trial Balance
General Ledger
Period: 01 to 07, 2025
Include: Revenue and Expense
Account From: 710
Account To: 710
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance Fund 710 Wastewater O & M
REVENUE
710-0000-3611 Investment Interest Earned 10,000.00 0.00 0.00 0.00 0.00 710-0000-3914 Liability Insurance Refund 0.00 0.00 0.00 0.00 0.00 710-0000-3980 Contributed Capital 0.00 0.00 0.00 0.00 0.00 710-0000-3998 Miscellaneous Revenue 146,450.00 0.00 0.00 97,073.69 -97,073.69 710-0000-6110 Sewer Service 3,413,528.15 0.00 15,138.15 1,979,943.41 -1,964,805.26 710-0000-6111 Mackerricher Sewer Service 10,000.00 0.00 0.00 27,051.40 -27,051.40 710-0000-6112 Permit/Inspection 0.00 0.00 0.00 160.00 -160.00 710-0000-6121 Card Processing Fee 50.00 0.00 0.00 264.10 -264.10 710-0000-6304 Grease Trap Fees 0.00 0.00 0.00 0.00 0.00 710-0000-6305 Drainage Fees 0.00 0.00 0.00 0.00 0.00
710-0000-6306 Installation Fees 10,000.00 0.00 0.00 5,588.00 -5,588.00 Dept 7999 Transfers between funds
710-7999-7999 Transfer from Other Funds 0.00 0.00 0.00 0.00 0.00 710-7999 REVENUE Totals: 0.00 0.00 0.00 0.00 0.00
REVENUE Totals: 3,590,028.15 0.00 15,138.15 2,110,080.60 -2,094,942.45
EXPENSE
710-0000-3499 Sal/Benefit Recovery Costs -132,940.48 0.00 0.00 0.00 0.00 Dept 4710 Wastewater Administration
710-4710-0310 Engineering 0.00 0.00 0.00 0.00 0.00
710-4710-0312 Auditing & Accounting 12,380.10 0.00 8,000.00 0.00 8,000.00 710-4710-0319 Professional Services 25,000.00 0.00 10,690.29 0.00 10,690.29 710-4710-0359 Liability Deductible 100.00 0.00 0.00 0.00 0.00 GL-Summary Trial Balance (3/18/2025 - 12:38 PM) Page 1
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 710-4710-0360 Property Premium 113,771.40 0.00 144,069.64 0.00 144,069.64 710-4710-0361 Property Deductible 0.00 0.00 0.00 0.00 0.00 710-4710-0362 Telephone & Communication 1,000.00 0.00 368.72 0.00 368.72 710-4710-0365 Copying/Printing 0.00 0.00 0.00 0.00 0.00 710-4710-0372 Postage 4,000.00 0.00 1,937.77 0.00 1,937.77 710-4710-0380 Finance Charges 0.00 0.00 50.82 0.00 50.82 710-4710-0396 Allocation to IT Int Serv Fund 51,271.70 0.00 0.00 0.00 0.00 710-4710-0399 Admin Costs Allocation 636,754.00 0.00 0.00 0.00 0.00 710-4710-0499 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 710-4710-0606 Bad Debt Sent to Collections 0.00 0.00 0.00 0.00 0.00 710-4710-0619 Miscellaneous 0.00 0.00 395.32 0.00 395.32 710-4710-0801 Salary/Benefits Allocation 20,000.60 0.00 0.00 0.00 0.00 710-4710 EXPENSE Totals: 864,277.80 0.00 165,512.56 0.00 165,512.56 Dept 4711 Wastewater Maintenance
710-4711-0319 Professional Services 5,000.00 0.00 0.00 0.00 0.00 710-4711-0351 Equipment Repair & Maint 0.00 0.00 728.16 0.00 728.16 710-4711-0366 Training/Travel Reimbursement 4,500.00 0.00 0.00 0.00 0.00 710-4711-0375 General Supplies 12,000.00 0.00 6,050.30 0.00 6,050.30 710-4711-0381 Small Tools & Equipment 4,000.00 0.00 1,200.00 0.00 1,200.00 710-4711-0397 Alloc to Facilities Maint 0.00 0.00 0.00 0.00 0.00 710-4711 EXPENSE Totals: 25,500.00 0.00 7,978.46 0.00 7,978.46 Dept 4712 Wastewater Treatment
710-4712-0101 Salaries & Wages, Regular 401,441.05 0.00 327,558.14 1,459.22 326,098.92 710-4712-0102 Overtime 11,068.03 0.00 16,542.52 101.92 16,440.60 710-4712-0103 Comp Time Payout 10,000.00 0.00 7,471.59 1.17 7,470.42 710-4712-0104 Vacation Payout 0.00 0.00 2,223.11 0.00 2,223.11 710-4712-0105 Sick Leave Payout 0.00 0.00 0.00 0.00 0.00 710-4712-0109 Other Pay 30,000.00 0.00 24,336.94 120.03 24,216.91 710-4712-0210 Misc Insurance Premiums & Fees 2,058.00 0.00 973.79 0.00 973.79 710-4712-0211 Medical Premium Contribution 109,906.08 0.00 90,983.43 14.29 90,969.14 710-4712-0212 Uniforms 3,000.00 0.00 2,438.32 0.00 2,438.32 710-4712-0213 Dental Premiums 4,029.70 0.00 4,443.59 0.00 4,443.59 710-4712-0214 Vision Care 1,965.60 0.00 961.97 0.00 961.97 710-4712-0220 Pers 68,983.27 0.00 46,913.69 143.31 46,770.38 710-4712-0224 Retiree Medical Benefits 46,000.00 0.00 62,529.95 34,323.18 28,206.77 GL-Summary Trial Balance (3/18/2025 - 12:38 PM) Page 2
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 710-4712-0229 Other Benefits 0.00 0.00 0.00 0.00 0.00
710-4712-0231 Worker's Comp Premium 28,509.68 0.00 1,897.92 0.00 1,897.92 710-4712-0232 Worker's Comp Deductible 0.00 0.00 0.00 0.00 0.00 710-4712-0252 FICA/Medicare 31,889.99 0.00 27,995.45 123.95 27,871.50 710-4712-0313 Laboratory 40,000.00 0.00 16,245.15 22.86 16,222.29 710-4712-0319 Professional Services 361,943.75 0.00 152,918.15 8,437.57 144,480.58 710-4712-0320 Dues & Memberships 800.00 0.00 0.00 0.00 0.00 710-4712-0322 Fleet Services 116,994.00 0.00 0.00 0.00 0.00 710-4712-0342 Laboratory Supplies 0.00 0.00 307.47 0.00 307.47 710-4712-0343 Chemicals 237,746.93 0.00 72,321.87 37.66 72,284.21 710-4712-0351 Equipment Repair & Maint 86,081.72 0.00 42,306.88 105.29 42,201.59 710-4712-0353 Building Repair & Maint 8,000.00 0.00 5,767.88 0.00 5,767.88 710-4712-0354 Laundry/Cleaning/Janitorial 500.00 0.00 395.21 0.00 395.21 710-4712-0366 Training/Travel Reimbursement 5,000.00 0.00 4,462.41 0.00 4,462.41 710-4712-0372 Postage 8,000.00 0.00 0.00 0.00 0.00
710-4712-0373 Licenses & Permits 17,000.00 0.00 15,246.00 0.00 15,246.00 710-4712-0375 General Supplies 4,500.00 0.00 2,817.20 0.00 2,817.20 710-4712-0376 Medical/Safety Supplies 5,000.00 0.00 3,903.46 0.00 3,903.46 710-4712-0377 Boot Expense 2,700.00 0.00 717.41 0.00 717.41 710-4712-0378 Uniforms Expense 0.00 0.00 0.00 0.00 0.00 710-4712-0381 Small Tools & Equipment 7,000.00 0.00 5,831.25 0.00 5,831.25 710-4712-0383 Utilities 315,000.00 0.00 208,161.76 36,488.03 171,673.73 710-4712-0384 Books & Subscriptions 0.00 0.00 0.00 0.00 0.00 710-4712-0387 CALPERS UAL Payment 25,000.00 0.00 25,000.00 0.00 25,000.00 710-4712-0499 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 710-4712-0619 Miscellaneous 0.00 0.00 67.81 0.00 67.81
710-4712-0911 Principal 0.00 0.00 0.00 0.00 0.00
710-4712-0912 Interest 0.00 0.00 0.00 0.00 0.00
710-4712-0913 Fees 0.00 0.00 0.00 0.00 0.00
710-4712 EXPENSE Totals: 1,990,117.80 0.00 1,173,740.32 81,378.48 1,092,361.84 Dept 4713 Non-recurring Capital Projects
710-4713-0720 Buildings 0.00 0.00 0.00 0.00 0.00
710-4713-0741 Machinery & Equipment 110,000.00 0.00 33,700.97 0.00 33,700.97 710-4713-0751 Infrastructure 0.00 0.00 0.00 0.00 0.00
710-4713 EXPENSE Totals: 110,000.00 0.00 33,700.97 0.00 33,700.97 GL-Summary Trial Balance (3/18/2025 - 12:38 PM) Page 3
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance Dept 7999 Transfers between funds
710-7999-0799 Transfer to Other Funds 0.00 0.00 0.00 0.00 0.00 710-7999 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
Dept 9999
710-9999-0801 Contra Overhead Exp 0.00 0.00 0.00 0.00 0.00 710-9999 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
EXPENSE Totals: 2,856,955.12 0.00 1,380,932.31 81,378.48 1,299,553.83 Fund 710 Totals:
733,073.03 0.00 1,396,070.46 2,191,459.08 -795,388.62
Report Totals: 733,073.03 0.00 1,396,070.46 2,191,459.08 -795,388.62 GL-Summary Trial Balance (3/18/2025 - 12:38 PM) Page 4