CWOODPAI\K Public Service District
August 6,20 13
Sandra Squire, Executive Secretary Public Service Commission of West Virginia P.O. Box 812 Charleston, WV 25323 Q=..?=?iPt?~RJfi Q& %23& pst Q&\C tgt B=&
Re: Approval for the sale of Real Estate
Dear Ms Squire:
The Claywood Park Public Service District is seeking approval from the Commission for the sale of Real Estate owned by the District. c Due to growth of the District, customer base as well as staff, the business office and maintenance facilities located at 1801 Staunton Turnpike, Parkersburg, WV 26104, built in the early 1970’s no longer met the needs of the District. In March of 2009 the PSD moved into its current office location (See PSC Case No. 07-0850-PWD-CN), and desires to sell the described Real Estate by public auction.
Money received from the sale of the above described Real Estate would be used to make payment to the USDA, Rural Development agency to fully fund three of the Districts outstanding water bond reserve accounts, as well as construct a much needed equipment and materials storage building, on property now owned by the District next to its business office and water treatment plant. The District is Mly aware of the requirements of the bidding and purchasing laws of this state that it must follow in order to purchase and construct the proposed facilities.
The District is currently seeking the approval of the USDA, Rural Development for the sale of this Property.
If you require any further information please contact our General Manager, Todd Grinstead at 304- 422-6042.
Chairman I
594 Davisville Rd. Davisville, WV 261 42 PO. Box 127 Parkersburg, WV 26102 Phone: 304-422-6042 Fax: 304-422-4014 Email: [email protected] www.woodpsd.org BEFORE THE PUBLIC SERVICE COMMISSION OF WEST VIRGINIA
Case No. Expedited Consideration Requested
CLAYWOOD PARK PUBLIC SERVICE DISTRICT
PETITION FOR CONSENT AND APPROVAL TO SELL REAL ESTATE AND REQUEST FOR EXPEDITED CONSIDERATION
Claywood Park Public Service District (District) respectfully request the public Service Commission of West Virginia (Commission) to grant approval for the sale of Real Estate no longer necessary for the operation, maintenance or use in business of the District. In view of the straightforward nature of the relief requested in this petition, the Company request that the Commission retain this case and accord it expedited consideration in order that a final order approving the sale can be issued by August 30, 2013. In support of its petition, the District states as follows:
INTRODUCTION
1. The name and address of the District is:
Claywood Park Public Service District P.O. Box 127 Parkersburg, W 26102
2. The District is a public service district, created and authorized to transact business in accordance with the laws of the State of West Virginia, and is engaged in providing water and sewer service to various communities located within Wood and Wirt Counties in West Virginia, and within the boundaries established for the District by the Wood and Wirt County Commission’s and pursuant to authority granted the District by the Commission.
3. The name and address of the Purchaser is:
Frank Douglas Douglas Building & Remodeling LLC 30 Douglas Dr. Parkersburg, WV 26104
4. Attached as Exhibit A to this Petition is a statement of the financial condition of the District that is responsive to the requirements of procedural Rule 10.6. 5. The District proposes to sell property located at 1801 Staunton Turnpike, Parkersburg, WV 26104. Due to growth of the District, customer base as well as staff, the business office and maintenance facilities built in the early 1970’s no longer met the needs of the District. In March of 2009 the District moved into its current office location (Case’ No.07-0850-PWD-CN). The District has determined that the Subject Property is no longer necessary for the operation, maintenance or use in the business of the District nor will it be needed in the future, and it should therefore be sold.
6. The District advertised to receive sealed bids in the Parkersburg News. At its regular Board meeting held on July 16, 2013 the Board received six (6) sealed bids, Attached to this Petition as Exhibit B is supporting documents.
7. The Subject Property consist of 0.79 Acres of land with a 1,650 square foot wood frame office building along with two (2) 1,600 square foot wood frame garage buildings. Attached here is Exhibit C property appraisal including deeds. The accounting history is accounts 303.4, 303.5 and 304.5 as shown on Exhibit F.
8. The Subject Property sale price will be $1 16,000.00. Money received from the sale would be used to make payment to the USDA, Rural Development to fully fund three of the Districts outstanding water bond reserve accounts, as well as construct a much needed equipment and materials storage building.
9. The purchaser is Douglas Building & Remodeling LLC, operated by Frank Douglas. Douglas Building & Remodeling LLC, is a West Virginia LLC that is in the business of remodeling residential and commercial properties as well as new construction of a variety of buildings and structures. The intended purpose of the Subject Property for Douglas Building & Remodeling LLC is to relocate its business offices, shop and material storage facility, as well as perform its daily function as a business.
10. The District advertised the sale of the Subject Property by sealed bids, an invitation to bid was published in the Parkersburg News, a local news paper circulated in Wood i3 Wirt Counties and surrounding areas, stating ” Claywood Park PSD will be accepting sealed bids until July 16, 2013 at 2:OO pm for property located 1801 Staunton Turnpike (Rt-47) Parkersburg, W 26102. Contact the District office at 304-422-6042 between 8am and 4:00pm, Monday thru Friday for details and information on how to receive bid forms.” See attached Exhibit D (Advertisement & Property Bid Form)
11. The terms and condition of the sale are set forth in the purchase agreement attached here as Exhibit D. Basically, the Subject Property is being sold in its “AS IS” condition with no warranties or representations as to its condition for the sum of $1 16,000.00. The Contract is subject to the approval of the Public Service Commission of West Virginia.
12. The District had an appraisal of the Subject Property performed in December of 2010. The appraised value of the land and property was determined by L. Dean Swartz, Licensed real estate appraiser, to be $150,000.00. The Board made a business decision not to have another appraisal performed due to the cost involved. Due to the time that has passed and giving the condition of the economy of the local area, the Board realizes the value of the Subject Property has diminished to some degree. As evident in the bids received. The amount bid by Douglas Building & Remodeling was above the average amount bid by the other interested parties. See Exhibit B for bid results.
13. A copy of a plat showing the property to be conveyed is attached hereto as Exhibit E. The shaded and outlined area indicates the property to be conveyed.
14. The District doses not anticipate the sale of the property to have any effects on service to its customers.
15. The transaction will be cash sale at closing. There will be no financing on the part of the District.
16. The District doses not believe the sale of the property will have any effects on any other utility.
17. The approval of the sale is in the public interest and should be approved for the following reasons
a. The terms and conditions of the sale are fair and reasonable;
b. Neither party to the sale is given an undue advantage over the other;
c. The sale of this property will not adversely affect the Districts service to its customers or
otherwise adversely affect any other public utility or the public;
d. The Subject Property will be used for a beneficial purpose by the purchaser, resulting in
positive economic benefit for Parkersburg, West Virginia and the surrounding area,
18. The Districts public utility service will not be adversely affected by the sale of the property. Instead the sale will permit the District to continue to provide quality water service at reasonable rate by eliminating itself of property it no longer needs to operate and maintain. As well as allow the District to construct a much needed storage garage to protect its investment of vehicles, generators, pipe, fittings and various materials.
19. The District has concern for the time required to achieve approval of the Commission being a buyer has already been selected and is anxiously wanting to take possession. a. The District request the commission retain this case and accord it expedited consideration in a manner that will allow the Commission to enter a final order granting the request no later than September 30, 2013. b. Grant such other relief as the circumstances may require.
Respectfully submitted this 6th day of August, 2013 Exhibit A
Financial Information
Balance Sheet Income Statement Cash Flow Statement BALANCE SHEET P
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_--- Y E A R - T 0 - D A T E ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
ASSETS AND OTHER DEBITS
WATER UTILITY PLANT 28869,657.12 RESERVE FOR DEPRECIATION 8956,821.96- MISC. WATER PROJECT-RISER RDG 1 105 001 00 336,704.15 ______
_____.__NET WATER - UTILITY PLANT 20249,539.31 -.-. __ __
CURRENT & ACCRUED ASSETS SPIDER RIDGE CONSTRUCTION ACCT 1 131 201 00 28,848.45 5.5 WATER EXT-DEPOSITS/WITHDRA 1 131 202 00 708.16 5.5 WA EXT. -LOAN PMTS ONLY 1 131 202 10 1,306.42 CASH ON HAND-DRAWER 1 131 101 00 237.50 CASH ON HAND PETTY CASH 1 131 102 00 100.00 RISER RIDGE/LURAEL FORK CONST. 1 131 209 00 97.26 CLAYWOOD PARK REVENUE ACCT 1 131 206 00 107,778.87
WATER DEPOSIT ACCT.U.N. BANK 1 132 001 00 85,466 I 86 BB & T - vested Health Cash 1 131 205 00 43,027.41 WATER REVENUE BONDS (CKING) 1 126 100 00 134,860.47 REPAIR/REPLACE SAV DEPOSIT/WIT 1 125 010 10 6,525.55 REPAIR/REPLACEMENT-PMTSONLY 1 125 010 00 54,090.00 DEBT SERVICE CERTIFICATES OF 1 135 010 00 33,596.00 DEPOSITS FOR 3 RESERVES VEHICLE REPLACEMENT FUND 1 131 214 00 19,859.82 RUS-KANAWHA TANK WITHDRAWALS 1 126 110 00 17,090.99 RUS-WAWHA TANK RESERVE PMTS 1 126 020 00 9,507.50 RUS,MISC.IMPROVEMENTRESERVE 1 1 126 040 00 15,762.50 FMH?., 1979,RESERVE ACCT 1 126 060 00 14,042.60 RUS WATER PLANT 2006A RESERVE 1 126 030 00 116,672.23 RUS WATER PLANT 2006B RESERVE 1 126 031 00 23,885.58 RUS WATER PLANT 2006C RESERVE 1 126 032 00 71,626.92 SYSTEM IMPROVEMENT 2008 RESERV 1 126 090 00 50,980.20 RUS RISER RIDGE 2011 A RESERVE 1 126 091 00 2,050.00 RUS RISER RIDGE 2011 A 1 126 092 00 20,494.00 SAVINGS-UNEMPLOYMENTFUND 1 131 216 00 1,897.99 UNEMPLOYMENT CERTIFICATE/DEPOS 1 131 217 00 21,685.30 WDA BOND 2003 RESERVE 1 126 010 00 74,490,OO 2003 BOND REVENUE @ WDA 1 126 120 00 15,718.35 CUSTOMER ACCOUNTS RECEIVABLE 1 141 000 00 324,361.39 A/R - ENERNOC 1 142 003 00 869.22 DUE FROM CP SW-PAYROLL BENEFIT 1 146 001 00 33,868.09 DUE FROM BOAZ SW-PAYROLL BENEF 1 146 002 00 24,167.48 OTHER ACCOUNTS RECEIVABLE 1 142 002 00 103,674.65 ALLOWANCE FOR DOUBTFUL ACCTS 1 143 000 00 15,792.45- WORKMENS COMPENSATION DEPOSIT 1 162 001 00 3,928.05 PREPAID INSURANCE 1 162 003 00 577.50 PREPAID AGREEMENTS 1 162 100 00 735.00 PREPAID PSC ASSESSMENT 1 162 300 00 6,221.37 INVENTORY 1 165 000 00 25,839.44 2003 BONE ISSUANCE COSTS 1 181 100 00 19,044.54 BOND DISCOUNT 1 181 200 00 13,241.10 ------TOTAL CURRENT & ACCRUED ASSET 1513,142.33 r I
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____ YEAR-TO-DATE ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
TOTAL ASSETS 21762,681.64
1 . . -.. . . ~...... ~.. . .. - ...... ~.. r
1
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__-_YEAR - T 0 - DATE ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
LIABILITIES & OTHER CREDITS EARNED SURPLUS 1 215 200 00 722,434.59 CURRENT YEAR SURPLUS 1 215 100 00 (1134,599.16) _------_---- EARNED SURPLUS (412,164.57)
LONG TERM DEBT _- ~- ~~______- -- .- .- WDA BOND 2003 1221 010 00 (624,710.00) RUS LOAN-W , T .PLANT UPGRADE 1 221 012 00 (3726,412.04) RUS LOAN B-W.T. PLANT UPGRADE 1 221 014 00 (777,808.98) RUS LOAN C-W.T. PLANT UPGRADE 1 221 015 00 (2226,819.57) RUS LOAN FOR SYSTEM IMPROVEMEN 1 221 016 00 (2645,310.51) RUS LOAN-KANAWHA TANK 1 221 020 00 (592,508.08) RUS LOAN-MISC. IMPROVEMENT #1 1 221 040 00 (1144,723.42) BOND PAYABLE-FMHA 1975 1 221 050 00 (49,417.96) BOND PAYABLE FMHA 1979 1 221 065 00 (322,551.38) RDA LOAN-WALKER KITES RUN 1993 1 221 075 00 (290,620.54) RDA LOAN-CAMP BARBE 1995 1 221 085 00 (136,597.24) RUS LOAN-RISER RIDGE 1 221 090 00 (2795,700.00) RUS LOAN MOUNTWOOD PARK 1 221 100 00 (93,336.39) LOOMIS TANK/BOOSTER ST. REHAB. 1 232 003 00 (110,221.18) LOOMIS TANK LOAN PMTS ONLY 1 232 003 50 12,656 .89 WESBANCO 5.5 WA EXTENSION LOAN 1 232 051 00 (1,300.00) ___-_--_____ TOTAL LONG TERM DEBT (15525,380.40) i ' 8/01/13 Claywood Park PSD 8/01/13 03:39:21PM PAGE 4 PERIOD:12, YEAR ENDING: 2013 GENERAL LEDGER SEQ FILE: BAL01 WATER BALANCE SHEET
---- YEAR-TO-DATE ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
CURRENT & ACCRUED LIABILITIES ACCOUNTS PAYABLE 1 231 000 00 (14,592.29) F.1.C.A PAYABLE 1 236 111 00 (949,576.51) W.VA. INCOME TAX WITHHELD 1 236 113 00 (394.00) OHIO INCOME TAX WITHHELD 1 236 116 00 (82.00) AFLAC INSURANCE PAYABLE 1 236 202 00 (61.64) CHILD SUPPORT PAYABLE 1 236 204 00 12.00 .__-.___ --___ -_ . WV PEIA retiree Ins. Premium 1 236 205 00 (15,957.90) ERIE LIFE WITHHELD 1 236 206 00 (346.00) CUSTOMER WATER DEPOSITS 1 235 000 00 (70,778.35) RETAINAGE PAYABLE 1 235 112 00 (93,362.43) CONTRACTORS DEPOSIT 1 235 113 00 (63,695.27) ACCRUED INTEREST 1 237 100 00 (44,260.50) ACCURED VACATION 1 263 001 00 (23,374.97) RETIREMENT-ER PAYABLE 1 263 002 00 (7,558.15) RETIREMENT-EE PAYABLE 1 263 003 00 (2,345.63) ACCRUED PAYROLL 1 263 004 00 (13,640.47) ___-_-----__ TOTAL CURRENT & ACCRUED LIABI (1300,014.11)
DEFERRED CREDITS ADVANCES FOR CONSTRUCTION 1 252 000 00 (50,110.09) ______TOTAL DEFERRED CREDITS (50,110.09)
CONTR. AID OF CONSTRUCTION CONTRIBUTIONS IN AID OF CONSTR 1271 000 00 (5337,293.76) CONTRIB. IN AID CONSTR-FEMA 1 271 300 00 (76,983.00) __--___---__ TOTAL CONTR. AID OF CONSTRUCT (5414,276.76) __------___-__-__--- TOTAL LIABILITIES & OTHER CRED (22701,945.93)
__ . ~ .. . . . ~ . .. - -. -..- ~ ...... -...... ~...... ~. 8/01/13 03:39:21PM PAGE 5 ' 8/01/13 Claywood Park PSD SEQ FILE: BAL01 PERIOD:12, YEAR ENDING: 2013 GENERAL LEDGER WATER BALANCE SHEET
---- Y E A R - TO - DATE ---- # TITLE ACCOUNT DETAIL BALANCE TOTAL
WATER PLANT ACCOUNTS
SOURCE OF SUPPLY & PUMPING PL LAND 1 303 200 00 4,983.00 INTAKE STRUCTURES 1 304 200 00 580,200.00 INTAKE LINES 1 305 200 00 300,900.00 1282,319.91 PUMPING EQUIPMENT-BOOSTERS 1 311 200 00 ______- - - - PUMPING EQUIPMENT-TANKS 1 339 200 00 2366,426.68
TOTAL SOS & PUMPING PLANT
WATER TREATMENT PLANT LAND RIGHTS 1 303 300 00 43,971.00 WATER T.P STRUCTURE/IMPROVEMEN 1 304 300 00 4689,881.04 1 320 300 00 2812,642.24 W.T. PLANT EQUIPMENT ______- TOTAL WATER TREATMENT PLANT 7546,494.28
TRANSMISSION & DISTRIBUTION PL LAND & LAND RIGHTS TRANSIDISTR 1 303 400 00 18,107.00 NEW TRANSMISSION MAINS 1 331 401 00 35,893.08 NEW DISTRIBUTION MAINS 1 331 402 00 12141,751.70 NEW SERVICE CONNECTIONS 1 333 400 00 1636,185.47 NEW WATER METERS 1 334 400 00 764,949.71 NEW HYDRANTS 1 335 400 00 311,702.15 OTHER PLANT & MISC EQUIP T&D 1 339 400 00 10,068.00 ______-_---- 14918,657.11 TOTAL TRANSMISS. & DISTRIBUTI
GENERAL PLANT LAND & LAND RIGHTS GENERAL 1 303 500 00 12,757.50 OFFICE BUILDING 1 304 501 00 1335,330.23 BUILDING-TRANSMITTER 1 304 502 00 857.38 NEW GARAGE BUILDING 1 304 503 00 38,622.36 OFFICE FURNITURE & EQUIPMENT 1 304 500 00 169,221.76 TRANSPORTATION EQUIPMENT 1 341 500 00 204,979.04 TOOLS & WORK EQUIPMENT 1 343 500 00 63,199.31 COMMUNICATION EQUIPMENT 1 346 500 00 44,708.56
TOTAL QENERAL PLANT
TOTAL WATER PLANT ACCOUNTS 28869,657.12 8 -1
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_--- YEAR - TO - DATE ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
RESERVES FOR DEPRECIATION
RES. FOR DEPR. METERS 1 108 101 00 127,689.28- RES.FOR DEPR.HYDRANTS 1 108 102 00 214,985.17- RES.FOR DEPR. OFFICE BUILDING 1 108 103 00 174,015.98- RES.FOR DEPR, TRANSMITTER BLG 1 108 104 00 856 77- 1108 105 00 135,463.73- -B&_F9S. DELRZLFA 3Q312~.. -.------. .- -.------.--_.-. - __ _. RES. FOR DEPR. TRANSP. EQUIP. 1 108 106 00 154,267.62- RES.FOR DEPR. TOOLS & EQUIP. 1 108 107 00 42,676.42- RES. DEPR. COMMICATION EQUIP. 1 108 108 00 44,478.38- RES. FOR DEPR. NEW GARAGE 1 108 109 00 20,684.28- RES.FOR DEPR INTAKE STRUCTURES 1 108 110 00 93,476.67- RES.FOR DEPR INTAKE LINES 1 108 111 00 36,358.75- RES. FOR DEPR. PUMP.BOOSTERS 1 108 112 00 290,965.26- RES. FOR DEPR. OTHER & TANKS 1 108 113 00 1391,977.63- RES. DEPR. WATER T.P.STRUCTURE 1 108 114 00 1092,379.35- RES.DEPR. WATER T.P.EQUIPMENT 1 108 115 00 518,320.54- RES.FOR DEPR. TRANSMISSION LIN 1 108 116 00 28,659.56- RES. FOR DEPR. DISTRIB. MAINS 1 108 117 00 3663,977.85- RES.FOR DEPR. MAIN TO CURB 1 108 118 00 925,588.72- _===__---___------
TOTAL RESERVES FOR DEPRECIATI 8956,821.96- INCOME STATEMENT c
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---- YEAR-TO-DATE ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
WATER OPERATING REVENUES
METERED SALES SALES OF WATER-RESIDENTIAL 1 461 100 00 1460,483.95 SALES OF WATER-COMMERCIAL 1 461 200 00 134,727.78 SALES OF WATER - INDUSTRIAL 1461 300 00 43,744.56 SALES OF WATER GOVERNMENTAL 1 461 400 00 43,667.92 _.____-.- -~ SALE OF WATER MINERAL WELLS 1466 001 00 414,498.08 SALE OF WATER-TOWN - ELIZABETH 1466 002 00 142,917.64 SALE OF WATER-RESALE 1 466 000 00 .oo ------TOTAL METERED SALES 2240,039.93
FIRE PROTECTION FEE 1 462 200 00 21,296.35 IJNMETERED WATER REVENUE 1 460 000 00 .oo
TOTAL SALES OF WATER
OTHER OPERATING REVENUES CUSTOMER PENALTIES 1470 000 00 37,577.14 NEW TAP FEES 1 469 000 00 9,874.37 RUS GRANT-W.T.PLANTUPGRADE 1 474 002 00 .oo MISCELLANEOUS INCOME 1471 000 00 102,704.25 SCBG SMALL CITY GRANT 1 471 200 00 .oo RUS GRANT 1 471 210 00 7,123.00 CWP SEWER ALLOCATIONS 1 474 004 00 92,021.85 CONTRIBUTIONS/GRANTS 1 474 005 00 .oo LINE EXT. MONEY RECEIVED 1 474 003 00 .oo SERVICES-CENTRAL BOAZ PSD 1 474 006 00 91,652.40 INTEREST RECEIVED 1 419 000 00 352.66 MISC. NON-OPERATING INCOME 1421 000 00 .oo _-_-______- TOTAL OTHER OPERATING INCOME 341,305.67
TOTAL WATER OPERATING REVENUE c
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---- Y E A R - T 0 - D A T E ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
OPERATION & MAINT. EXPENSES
SOURCE OF SUPPLIES EXPENSES OPERATION POWER/FUEL FOR PUMPING 1 615 100 00 (25,197.32) CHEMICALS SOS OPERATION 1 618 100 00 .oo MISCELLANEOUS SUPPLIES & EXP. 1 675 100 00 .oo ______- - ______- __ - TOTAL OPERATION (25,197.32)
MAINTENANCE MAINTENANCE OF RIVER INTAKE 1 620 200 00 MISCELLANEOUS SUPPLIES & EXP. 1 675 200 00
TOTAL MAINTENANCE
TOTAL SOURCE OF SUPPLIES EXPE
WATER TREATMENT EXPENSES OPERATION SALARIES & WAGES - EMP TREAT 1 601 300 00 (147,236.38) EMPLOYER SWEOF PERS TREAT 1 604 300 00 (22,085.75) WATER TREATMENT PLANT-CHEMICAL 1 618 300 00 (139,964.121 PROCESS TESTING-SUPPLIES & EXP 1 620 300 00 (2,401.29) FINISH WATER TESTING EXPENSES 1 635 300 00 (6,578.06) RAW WATER TESTING EXPENSE 1 620 301 00 (810.98) POWER WATER TREATMENT PLANT 1 615 300 00 (100,284.97) ENGINEERING CONSULTANTS 1 631 300 00 .oo UTILITY EXPENSES 1 675 301 00 (7,074.80) SLUDGE FEE-W.T. PLANT 1 636 300 00 (3,044.60) RENTAL OF EQUIPMENT TREAT OPER 1 642 300 00 .oo MISCELLANEOUS SUPPLIES & EXP. 1 675 300 00 (6,311.55) _-_-______-- TOTAL OPERATION (435,792.50)
MAINTENANCE MATERIALS L SUPPLIES TREAT/MNT 1 620 400 00 (104.00) CONTRACT SERVICES TREAT MAINT 1 636 400 00 .oo RENTAL OF EQUIPMENT TREAT/MNT 1 642 400 00 .oo MISCELLANEOUS SUPPLIES & EXP. 1 675 400 00 (57.741 REPAIRS TELEMETRY TREAT MAINT 1 675 401 00 (185.00) MAINT. OF STRUCTURES 1 675 402 00 (400.00) MAINT. OF PUMPING EQUIPMENT 1 675 403 00 (5,562.20) MAINT OF STRUCTURES TREAT 1 675 404 00 (3,983.66) MAINT. OF TREATMENT EQUIP 1 675 405 00 (6,998.21) _--______- TOTAL MAINTENANCE (17,290.81)
I==______------TOTAL WATER TREATMENT EXPENSE 1453,083.31) !+
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--__ YE A R - T 0 - DATE ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
TRANSMISSION & DISTRIB, EXPENS OPEFATION SALARIES & WAGES TRANS/DISTR 1 601 500 00 (83,997.11) EMPLOYER SHARE OF PERS T&D 1 604 500 00 (13,115.61) POWER FOR PUMPING 1 615 500 00 (26,322.98) CHEMICALS TRhNS/DLSTR OPER 1 618 500 00 (2,095.50) MATERIALS & SUPPLIES T&D OPER 1 620 500 00 .oo __-___- -__-- __ ___ - CONTRACT SERVICES ENGR T&D OP 1 631 500 00 ,OO CONTRACT SERVICES TEST T&D OP 1 635 500 00 .oo CONTRACT SERVICES OTHER T&D OP 1 636 500 00 .oo RENTAL OF EQUIPMENT T&D OPER 1 642 500 00 . 00 RENTS AND RIGHT OF WAYS 1 675 504 00 .oo STORAGE FACILITIES EXPENSES 1 675 501 00 (6,820.42) TRANSM. & DISTRIB. EXPENSES 1 675 502 00 .oo MISC EXPENSE TRANS/DISTRIB 1 675 500 00 (3,104.42) ---______--- TOTAL OPERATION (135,456.04)
MAINTENANCE
MAINT. OF STRUCTURES 1 675 601 00 (506I 60) MAINT. TRANS. & DIST. MAINS 1 675 602 00 (43,849.17) MAINT. OF CUSTOMERS SERVICES 1 675 603 00 (20,302.32) REPAIRS TELEMETRY T&D MAINT 1 675 604 00 (12,134.52) REPAIRS/REPLACE CUST. METERS 1 620 600 00 (7,549.68) CHEMICALS TRANS/DISTR MAINT 1 618 600 00 .oo MAINT. OF HYDRANTS 1 675 605 00 (1,495.92) MISCELLANEOUS SUPPLIES & EXP. 1 675 600 00 (6,677.08) ---___------TOTAL MAINTENANCE (92,515.29)
TOTAL TRANSMISS. & DISTR. EXP
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____ YEAR-TO-DATE ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
CUSTOMER ACCOUNTS EXPENSES METER READING EXPENSES 1 675 701 00 CUSTOMER BILLING & COLLECTIONS 1 620 700 00 UNCOLLECTIBLE ACCOUNTS 1 670 700 00 MISC. CUSTOMER ACCOUNTS EXPENS 1 675 700 00
(34,356.59) TOTAL CUSTOMER__--___ ACCOUNTS EXPEN ------___ -______- _____ --
ADMINISTRATIVE & GENERAL EXPEN UNEMPLOYMENT PAID ON EMPLOYEE 1 408 121 00 (1,084.00) SALARIES & WAGES - MANAGEMENT 1 601 801 00 (140,956.07) SALARIES & WAGES - EMP OFFICE 1 601 800 00 (151,620.84) SALARIES OF COMMISSIONERS 1 603 800 00 (5,100.00) OFFICE SUPPLIES 1 620 800 00 (4,704.35) LEGAL FEES 1 633 800 00 (2,640.23) CONTRACT SERVICES OTHER GEN 1 636 800 00 100 ACCOUNTING SERVICES 1 632 800 00 (10,183.24) CONTRACT SERVICES ENGR ADM/GEN 1 631 800 00 * 00 APPRAISERS & SURVEYORS 1 636 801 00 .oo PROPERTY, GENERAL, VEHICLE INS 1 659 802 00 (39,854.54) ADVERTISING EXPENSES 1 660 800 00 .oo WV WORKERS COMPENSATION FUND 1 658 800 00 (11,369.61) INSURANCE - OTHER 1 659 800 00 .oo LIFE & HEALTH INSUFGWCE 1 659 801 00 (167,337.54) EMPLOYER SHARE OF PERS ADM/GEN 1 604 800 00 (52,213.59) VACATION BENEFITS 1 604 801 00 .oo REGULATORY COMMISSION EXPENSE 1 667 800 00 (9,158.32) UTILITY EXPENSE OFFICE BLDG 1 675 807 00 (16,149.30) MISCELLANEOUS SUPPLIES & EXP . 1 675 800 00 (39,749.50) TRANSPORTATION EXPENSE 1 650 800 00 (29,753.52) INSURANCE - VEHICLE 1 656 800 00 .oo INSURANCE - GENERAL LIABILITY 1 657 800 00 .oo GENERAL PROPERTY MAINT. 1 675 805 00 (1,226.87) MAINT. COMMUNICATION EQUIP. 1 675 806 00 .oo TAXES 1 408 120 00 (39,138.56) INTEREST PAID ON LOOMIS LOAN 1 427 301 00 (5,343.11) INTEREST PAID ON DEPOSITS 1 427 400 00 (138.49)
1===5===11==
TOTAL ADMINISTRATIVE & GENERA (727,721.68)
TOTAL OPERATION & MAINTENANCE
NET INCOME 1134,311.72 P
ft ,I ’ 8/01/13 Claywood Park PSD 8/01/13 03:38:46PM PAGE 5 PERIOD:12, YEAR ENDING: 2013 GENERAL LEDGER SEQ FILE: PAL01 WATER INCOME STATMENT
--_- YEA R - TO - DATE ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
LONG TERM DEBT WDA BOND 2003 1 221 010 00 (624,710.00) WDA BOND 2003 RESERVE 1 126 010 00 74,490.00 2003 BOND REVENUE B WDA 1 126 120 00 15,718.35 RUS LOAN-KANAWHA TANK 1 221 020 00 (592,508.08) RUS LOAN-W . T . PLANT UPGRADE 1 221 012 00 (3726,412.04) RUS LOAN B-W.T. PLANT UPGRADE 1 221 014 00 (777,808.98) ______~ ~ ______- - RUS LOAN C-W.T. PLANT UPGRADE 1 221 015 00 (2226,819,571 RUS LOAN FOR SYSTEM IMPROVEMEN 1 221 016 00 (2645,310.511 BOND PMT FROM RESERVE-KANAWHA 1 221 021 00 .oo RUS-KANAWHA TANK RESERVE PMTS 1 126 020 00 9,507.50 BOND PMT FROM RESERVE-W.T PLAN 1 221 033 00 .oo BOND PMT FROM RESERVE-PLANT B 1 221 031 10 .oo BOND PMT FROM RESERVE-PLANT C 1 221 032 20 .oo RUS WATER PLANT 2006A RESERVE 1 126 030 00 116,672.23 RUS WATER PLANT 2006B RESERVE 1 126 031 00 23,885.58 RUS WATER PLANT 2006C RESERVE 1 126 032 00 71,626.92 SYSTEM IMPROVEMENT 2008 RESERV 1 126 090 00 50,980.20 RUS RISER RIDGE 2011 A RESERVE 1 126 091 00 2,050.00 RUS RISER RIDGE 2011 A 1 126 092 00 20,494.00 RUS LOAN-MISC. IMPROVEMENT #1 1 221 040 00 (1144,723.42) BOND PMT FROM RESERVE-MISC I 1 221 044 00 .oo RUS,MISC.IMPROVEMENT RESERVE 1 1 126 040 00 15,762.50 BOND PAYABLE- FMHA 19 7 5 1 221 050 00 (49,417.961 BOND PMT FROM RESERVE-1975 1 221 055 00 .oo FMHA,1975 RESERVE ACCT. 1 126 050 00 .oo BOND PAYABLE FMHA 1979 1 221 065 00 (322,551.38) BOND PMT FROM RESERVE-1979 1 221 065 50 .oo FMHA, 1979,RESERVEACCT 1 126 060 00 14,042.60 RDA LOAN-WALKER KITES RUN 1993 1 221 075 00 (290,620.54) BOND PMT FROM RESERVE-1993 1 221 075 50 .oo RDA,WALKER KITES RUN 1993 RES 1 126 070 00 .oo RDA LOAN-CAMP BARBE 1995 1 221 085 00 (136,597.24) BOND PMT FROM RESERVE-CAMP BAR 1 221 085 50 .oo RUS LOAN-RISER LOAN PMT ONLY 1 221 095 00 .oo RDA,CAMP BARBE 1995 RESERVE 1 126 080 00 .oo RUS,MTWOOD PARK RESERVE 1 126 095 00 .oo RUS LOAN MOUNTWOOD PARK 1 221 100 00 (93,336.39) BOND PMT FROM RESERVE-MTWOOD 1 221 110 00 .oo TRUCKS/COMPUTER LEASE PURCHASE 1 232 001 00 .oo LOOMIS TANK LOAN PMTS ONLY 1232 003 50 12,656.89 NOTE PAYABLE DESIGN W.T.PLANT 1 232 050 00 .oo NOTES PAYABLE-WESBANCO WT PLAN 1 232 070 00 .oo 5.5 WA EXT. -LOAN PMTS ONLY 1 131 202 10 1,306.42 JOBRIER REFUND 1 224 001 00 .oo VEHICLE REPLACEMENT FUND 1 131 214 10 .oo REPAIR/REPLACEMENT-PMTS ONLY 1 125 010 00 54,090.00
======E=
TOTAL LONG TERM DEBT (12147,532.92) /I, rt 8/01/13 Claywood Park PSD 8/01/13 03:38:46PM PAGE 6 PERIOD:12, YEAR ENDING: 2013 GENERAL LEDGER SEQ FILE: PAL01 WATER INCOME STATMENT
_-_- Y E A R - T 0 - D A T E ---- TITLE ACCOUNT # DETAIL BALANCE TOTAL
CAPITALIZED EXPENSES LAND 1 303 200 00 4,983.00 LAND RIGHTS 1 303 300 00 43,971.00 LAND L LAND RIGHTS TRANS/DISTR 1 303 400 00 18,107.00 LAND & LAND RIGHTS GENERAL 1 303 500 00 12,757.50 INTAKE STRUCTURES 1 304 200 00 580,200.00 --WEB-LE Si?RllCTU~IMERoXEkl&L-.-- 1 304 300 00 __ 4689,881.04 .~ STRUCTURES & IMPROV TRAN/DIST 1 304 400 00 .oo OFFICE FURNITURE & EQUIPMENT 1 304 500 00 169,221.76 OFFICE BUILDING 1 304 501 00 1335,330.23 BUILDING-TRANSMITTER 1 304 502 00 857.38 NEW GARAGE BUILDING 1 304 503 00 38,622.36 RIVER INTAKE 1 306 200 00 .oo POWER GENERATION EQUIP PUMPING 1 310 200 00 .oo PUMPING EQUIPMENT-BOOSTERS 1 311 200 00 1282,319.91 PUMPING EUQIPMENT TRAN/DIST 1 311 400 00 .oo W.T. PLANT EQUIPMENT 1 320 300 00 2812,642.24 NEW TRANSMISSION MAINS 1 331 401 00 35,893.08 NEW DISTRIBUTION MAINS 1 331 402 00 12141,751.70 NEW SERVICE CONNECTIONS 1 333 400 00 1636,185.47 NEW WATER METERS 1 334 400 00 764,949.71 NEW HYDRANTS 1 335 400 00 311,702.15 BACKFLOW PREVENTION DEVICES TD 1 336 400 00 .oo OTHER PLANT & MISC EQUIP T&D 1 339 400 00 10,068.00 PUMPING EQUIPMENT-TANKS 1 339 200 00 2366,426.68 OTHER PLANT & MISC EQUIP TREAT 1 339 300 00 .oo OFFICE FURNITURE & EQUIP GEN 1 340 500 00 .oo TRANSPORTATION EQUIPMENT 1 341 500 00 204,979.04 TOOLS & WORK EQUIPMENT 1 343 500 00 63,199.31 LABORATORY EUQIPMENT GENERAL 1 344 500 00 00 COMMUNICATION EQUIPMENT 1 346 500 00 44,708.56 MISC EQUIPMENT GENERAL 1 347 500 00 .oo DEPRECIATION 1 403 000 00 .oo ===E======TOTAL CAPITALIZED EXPENSES 28568,757.12
TOTAL LTD & CAPITALIZED EXP
TRANSFER IN 1 474 007 00 ,oo
REVENUE AND EXPENSES BALANCE CASH FLOW STATEMENT Claywood Park PSD 8/02/13 01:49:59pM PAGE 1 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEG IN - BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 150,288.96 2013 1 1/02/12 246,145 U/B JRN 001 POSTING JOURNALS 1/02/12 225.21 2013 1 1/02/12 246,155 U/B JRN 002 POSTING JOURNALS 1/02/12 30.09- .__._ ___ 2 013 l----lr2712 24 6,166~~~O10POST7NG~U~~--I /0-%73.-2---- - 5;-4iiz7a - 2013 1 1/03/12 246,180 U/B JRN 001 POSTING JOuRNAtS 1/03/12 92.14 2013 1 1/03/12 246,184 P/R JRN 311 DIRECT DEPOSIT NET PAY 1/03/12 9,082.56 2013 1 1/03/12 246,225 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,626.60 2013 1 1/03/12 246,221 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,369.00 2013 1 1/03/12 246,250 JOURNAL D/J CASH DISBURSEMENTS 324.00 2013 1 1/03/12 246,251 U/B JRN 010 POSTING JOURNALS 7/03/12 2,190.56 2013 1 1/05/12 246,264 U/B JRN 001 POSTING JOURNALS 1/05/12 441.61 2013 1 1/05/12 246,210 U/B JRN 001 POSTING JOURNALS 1/05/12 3,205.81 2013 1 1/05/12 246,216 U/B JRN 010 POSTING JOURNALS 1/05/12 5,280.42 2013 1 1/06/12 246,286 U/B JRN 001 POSTING JOURNALS 1/06/12 680.54 2013 1 1/06/12 246,302 JOURNAL D/J CASH DISBURSEMENTS 1,821.23 2013 1 1/06/12 246,354 U/B JRN 001 POSTING JOURNALS 1/06/12 6,991.68 2013 1 1/06/12 246,360 U/B JRN 010 POSTING JOURNALS 1/06/12 5,011.85 2013 1 1/09/12 246,310 U/B JRN 002 POSTING JOLlRNALS 1/09/12 631.51 2013 1 1/09/12 246,382 U/B JRN 002 POSTING JOURNALS 1/09/12 350.00-
2013 1 ?.w09/12 246,395 U/B JRN 010 POSTING JOURNALS 1/09/12 4,159.87 2013 1 1/09/12 246,406 U/B JRN 001 POSTING JOURNALS 1/09/12 11,224.85 2013 1 1/09/12 246,501 JOURNAL D/J CASH DISBURSEMENTS 50,122.31 2013 1 1/10/12 246,515 U/B JRN 001 POSTING JOURNALS 1/10/12 402.39 2013 1 1/10/12 246,519 U/B JRN 001 POSTING JOURNALS 1/10/12 5,554.02 2013 1 1/10/12 246,526 P/R JRN 312 DIRECT DEPOSIT NET PAY 1/10/12 12,111.28 2013 1 1/10/12 246,561 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 2,251.07 2013 1 7/10/12 246,569 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 2,215.00 2013 1 1/10/12 246,510 U/B JRN 010 POSTING JOURNALS 1/10/12 1,012.97 2013 1 1/11/12 246,599 U/B JRN 001 POSTING JOURNALS 1/11/12 1,140.24 2013 1 1/11/12 246,601 U/B JRN 001 POSTING JOURNALS 1/11/12 3,435.90 2013 1 1/11/12 246,612 U/B JRN 010 POSTING JOURNALS 1/11/12 2,053.01 2013 1 1/12/12 246,620 U/B JRN 001 POSTING JOUFSALS 7/12/12 321.30 2013 1 1/12/12 246,631 U/B JRN 002 POSTING JOURNALS 1/12/12 3,314.59 2013 1 1/12/12 246,666 U/B JRN 010 POSTING JOURNALS 1/12/12 1,964.24 2013 1 1/12/12 246,113 U/B JRN 001 POSTING JOURNALS 1/12/12 82.96- 2013 1 1/12/12 246,810 JOURNAL D/J CASH DISBURSEMENTS 58,808.23 2013 1 1/13/12 246,818 U/B JRN 001 POSTING JOURNALS 1/13/12 100.48 2013 1 1/13/12 246,825 U/B JRN 001 POSTING JOURNALS 1/13/12 12,928.51 2013 1 1/13/12 246,844 JOURNAL D/J CASH DISBURSEMENTS 176.50 2013 1 1/13/12 246,846 U/B JRN 010 POSTING JOURNALS 1/13/12 1,552.21 2013 1 1/13/12 246,859 U/B JRN 001 POSTING JOURNALS 1/13/12 24.78-
2013 1 1/16/12 246,866 192012 GARY WAYNE WILSON-REFUND TAP FEE 350 I 00 1,071 CERTIFIED LABORATORIES 2013 1 1/16/12 246,869 JOURNAL D/J CASH DISBURSEMENTS 350.00 2013 1 1/16/12 246,aig U/B JRN 001 POSTING JOURNALS 1/16/12 539.49 2013 1 1/16/12 246,883 U/B JRN 010 POSTING JOURNALS 1/16/12 3,556.06 8/02/13 Claywood Park PSD 8/02/13 01:49: 59pM PAGE 2s FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 I ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEG IN - BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 1 7/16/12 246,889 U/B JRN 001 POSTING JOURNALS 7/16/12 13,188.22 2013 1 7/17/12 246,896 U/B JRN 001 POSTING JOURNALS 1/17/12 223.55 - _._- - - __ .. 2013 i 7-~77ii~T9~7--'b7~;-0~--FO~TWJFURN-F---- 77n;,ir- 132.16- 2013 1 7/17/12 246,918 JOURNAL D/J CASH DISBURSEMENTS 95.63 2013 1 7/17/12 246,920 P/R JRN 373 DIRECT DEPOSIT NET PAY 7/17/12 9,962.50 2013 1 7/17/12 246,962 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,807.63 2013 1 7/17/12 246,964 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,637.00 2013 1 7/17/12 246,971 U/B JRN 001 POSTING JOURNALS 7/17/12 5,211.61 2013 1 7/17/12 246,977 U/B JRN 010 POSTING JOURNALS 7/17/12 2,113.79 2013 1 7/18/12 246,989 U/B JRN 001 POSTING JOURNALS 7/18/12 237.00 2013 1 7/18/12 246,997 U/B JRN 096 POSTING JOURNALS 7/18/12 10,766.01
2013 1 7/18/12 247,008 U/B JRN 002 POSTING JOURNALS 7/18/12 42,722I 38 2013 1 78/18/12 247,013 U/B JRN 010 POSTING JOURNALS 7/18/12 2,390.44 2013 1 7/19/12 247,032 U/B JRN 001 POSTING JOURNALS 7/19/12 451.23 2013 1 7/19/12 247,095 JUNE 9 2012 NESTOR NUNN DEPOSIT TO REVENUE WAS REFUN 60.00 2013 1 7/19/12 247,102 JUNE 12 2012 NSF FEE ELAINE BOSTON 10.00 2013 1 7/19/12 247,104 JUNE 12 2012 NSF FEE TERESA WALKER 10.00 2013 1 7/19/12 247,106 JUNE 13 2012 NSF FEE JUSTIN RISER 10.00 2013 1 7/19/12 247,108 JUNE 17 2012 NSF FEE TABATHA PHILLIPS 10.00 .' - 2013 1 1/19/12 247,110 JUNE 17 2012 NSF FEE TERESA HENDRICKSON 10 * 00 2013 1 7/19/12 247,112 JUNE 17 2012 NSF FEE JAMES COKELEY 10.00 2013 1 7/19/12 247,122 JUNE 09 2012 JUNE PENSION PAID TOTAL $9903.80 9,903.80 2013 1 7/19/12 247,129 U/B JRN 001 POSTING JOURNALS 7/19/12 3,366.75 2013 1 7/19/12 247,134 U/B JRN 010 POSTING JOURNALS 7/19/12 4.225.53 2013 1 7/19/12 247,161 JOURNAL D/J CASH DISBURSEMENTS 18.00 2013 1 7/20/12 247,176 JOURNAL D/J CASH DISBURSEMENTS 827.75 2013 1 7/20/12 247,184 U/B JRN 001 POSTING JOURNALS 7/20/12 579.68 2013 1 7/20/12 247,199 U/B JRN 001 POSTING JOURNALS 7 / 2 0 /I 2 3,793.12 2013 1 7/20/12 247,205 U/B JRN 010 POSTING JOURNALS 7/20/12 7,024.02 2013 1 7/23/12 247,219 U/B JRN 001 POSTING JOURNALS 7/23/12 936.79 2013 1 7/23/12 247,226 U/B JRN 002 POSTING JOURNALS 7/23/12 8,053.43 2013 1 7/23/12 247,262 U/B JRN 002 POSTING JOURNALS 7/23/12 539.69 2013 1 7/23/12 247,270 U/B JRN 010 POSTING JOURNALS 7/23/12 699.64 2013 1 7/24/12 247,278 U/B JRN 001 POSTING JOURNALS 7/24/12 402.98 2013 1 7/24/12 247,286 P/R JRN 374 DIRECT DEPOSIT NET PAY 1/24/12 9,303.59 2013 1 7/24/12 247,326 ALLOCATION 100.00% ORIGINATING FROM 1 236 111 00 1,670.73 2013 1 1/24/12 247,328 ALLOCATION 100.00% ORIGINATING FROM 1 236 112 00 1,426.00 2013 1 7/24/12 247,342 U/B JRN 001 POSTING JOURNALS 7/24/12 22.53- 2013 1 7/24/12 241,346 U/B JRN 010 POSTING JOURNALS 7/24/12 2,427.60 2013 1 7/25/12 247,359 U/B JRN 001 POSTING JOURNALS 7/25/12 293.88 2013 1 7/25/12 247,396 U/B JRN 001 POSTING JOURNALS 7/25/12 110.86- 2013 1 7/25/12 247,403 U/B JRN 010 POSTING JOURNALS 7/25/12 1,194.04 2013 1 7/26/12 241,413 U/B JRN 001 POSTING JOURNALS 7/26/12 147.56 2013 1 7/26/12 241,421 JOURNAL D/J CASH DISBURSEMENTS 5,107.00 2013 1 7/26/12 247,457 U/B JRN 098 DEPOSIT REFUNDS 7/26/12 362.37 81/02/13 I Claywood Park PSD 8/02/13 01:49:59PM PAGE 3 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 1 7/26/12 247,469 U/B JRN 098 DEPOSIT REFUNDS 7/26/12 851,Ol 2013 1 7/26/12 247,483 U/B JRN 098 DEPOSIT REFUNDS 1/26/12 192.98 7.013 1 I/Lb/lL L4/,4Yb U/B JKN UYB ULYUbl'l' KLlUNUS 86,Lb 2013 1 7/26/12 247,516 U/B JRN 010 POSTING JOURNALS 1/27/12 2,057.44 2013 1 7/27/12 247,539 U/B JRN 001 POSTING JOURNALS 1/27/12 1,674.I7 2013 1 7/27/12 247,553 U/B JRN 001 POSTING JOURNALS 1/27/12 204.88 2013 1 7/27/12 247,700 JOURNAL D/J CASH DISBURSEMENTS 99.63 2013 1 7/27/12 247,704 U/B JRN 010 POSTING JOURNALS 1/27/12 394.28 2013 1 7/27/12 247,733 July 25 2012 NSF Fee - Tammy Goodwin 10 * 00 2013 1 7/27/12 241,735 July 25 2012 NSF Fee - Eboney Stockdale 10.00 2013 1 7/27/12 247,737 July 02 2012 NSF Fee - Edward Sam8 10.00 2013 1 1/30/12 247,739 U/B JRN 001 POSTING JOURNALS 1/30/12 1,064.69 2013 1 7/30/12 247,751 U/B JRN 001 POSTING JOURNALS 1/30/12 657.10 2013 1 7/30/12 247,759 U/B JRN 001 POSTING JOURNALS 7/30/12 52.60- 2013 1 1/30/12 247,793 U/B JRN 010 POSTING JOURNALS 1/30/12 1,968.78 2013 1 7/31/12 247,904 U/B JRN 001 POSTING JOURNALS 7/31/12 473.79 2013 1 7/31/12 247,908 P/R JRN 375 DIRECT DEPOSIT NET PAY I /31/12 9,829.20 2013 1 7/31/12 247,951 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,757.14 2013 1 1/31/12 247,953 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,477.00 2013 1 7/31/12 247,961 702-731 2012 CENTRAL BOA2 PSD-CARDS$3861.43+$2316,?'6 6,178.19 329 CENTRAL BOA2 PUBLIC SERVICE 2013 1 7/31/12 247,980 JULY 30 2012 NSF FEE - DIANA THAXTON 10.00 2013 1 7/31/12 247,986 JULY 31 2012 EMPLOYEES PENSION FOR JULY 10,592.05 2013 1 7/31/12 248,153 U/B JRN 010 POSTING JOURNALS 7/31/12 1,833.90 2013 1 7/31/12 248,168 JOURNAL D/J CASH DISBURSEMENTS 95,181.63 2013 1 7/31/12 248,194 JOURNW D/J CASH DISBURSEMENTS 221.82 2013 1 8/06/12 248,342 July 31,2012 Boaz Sewer for July Payroll 6,677.54 2013 1 8/06/12 248,347 July 31,2012 Boaz Water for July Allocation 4,352.67 2013 1 8/06/12 248,349 July 31,2012 Boaz Sewer for July Allocation 3,285,03 2013 1 74,042.62
2013 2 8/01/12 248,207 U/B JRN 001 POSTING JOURNALS 8/01/12 424.24 2013 2 8/01/12 248,212 U/B JRN 010 POSTING JOURNALS 8/01/12 3,711.79 2013 2 0/02/12 248,225 U/B JP.N 001 POSTING JOURNALS 8/02/12 1,606.01 2013 2 8/02/12 248,231 U/B JRh' 002 POSTING JOURNALS 8/02/12 257.41 2013 2 8/02/12 248,244 U/B JRN 010 POSTING JOURNALS a/02/12 6,337.08 2013 2 8/02/12 248,270 JOURNAL D/J CASH DISBURSEMENTS 16,727.92 2013 2 8/03/12 248,281 U/B JRN 001 POSTING JOURNALS 8/03/12 995.69 2013 2 8/03/12 248,287 U/B JRN 010 POSTING JOURNALS 8/03/12 6,674,60 2013 2 8/06/12 248,312 U/B JRN 010 POSTING JOURNALS a/06/12 4,385.98 2013 2 8/06/12 248,329 U/B JRN 001 POSTING JOURNALS 8/06/12 1,061.64 2013 2 a/06/12 248,335 U/B JRN 001 POSTING JOURNALS 8/06/12 13,338.20 2013 2 8/07/12 248,381 U/B JRN 001 POSTING JOURNALS 8/07/12 1,366.72 2013 2 8/07/12 248,385 P/R JRN 376 DIRECT DEPOSIT NET PAY 8/07/12 9,351.24 2013 2 8/07/12 248,425 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,674.54 8/02/13 Claywood Park PSD 8/02/13 01:49:59P~ PAGE 41 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEB ITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 2 8/07/12 248,427 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,396.00 2013 2 8/07/12 248,428 U/B JRN 001 POSTING JOURNALS 8/07/12 5,363.45 - -_.. 2013 2 8/07/12 248,435 TmlmENGJOURNALS ___- 8m2- 2,384.73 2013 2 8/08/12 248,487 U/B JRN 010 POSTING JOURNALS 8/08/12 7,353.84 2013 2 8/09/12 248,557 U/B JRN 001 POSTING JOURNALS 8/09/12 2,720.58 2013 2 8/09/12 248,564 U/B JRN 010 POSTING JOURNALS 8/09/12 1,739.40 2013 2 8/10/12 248,685 JOURNAL D/J CASH DISBURSEMENTS 60,260.51 2013 2 8/10/12 248,693 U/B JRN 010 POSTING JOURNALS 8/10/12 2,342.47 2013 2 8/10/12 248,706 P/R JRN 377 DIRECT DEPOSIT NET PAY 8/10/12 10,209.24 2013 2 8/10/12 248,746 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,848.29 2013 2 8/10/12 248,748 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,652.00 2013 2 8/10/12 248,749 U/B JRN 001 POSTING JOURNALS 8/10/12 3,991.89
2013 2 8/13/12 248,758 U/B JRN 001 POSTING JOURNALS 8/13/12 463 I 88 2013 2 8/13/12 248,770 U/B JRN 010 POSTING JOURNALS 8/13/12 1,772.48 2013 2 8/13/12 248,780 U/B JRN 001 POSTING JOURNALS 8/13/12 18,196.24 2013 2 8/14/12 240,787 U/B JRN 002 POSTING JOURNALS 8/14/12 2,575.46 2013 2 8/14/12 248,802 U/B JRN 001 POSTING JOURNALS 8/14/12 101.96 2013 2 8/14/12 240,804 U/B JRN 001 POSTING JOURNALS 8/14 /12 51.47- 2013 2 8/14/12 248,809 U/B JRN 001 POSTING JOURNALS 8/14/12 34.85- 2013 2 8/14/12 248,816 U/B JRN 001 POSTING JOURNALS 8/14/12 120.00- 2013 2 8/14/12 248,821 U/B JRN 001 POSTING JOURNALS 8/14/12 60.61- 2013 2 8/14/12 248,828 U/B JRN 010 POSTING JOURNALS 8/14/12 1,114.58 2013 2 8/15/12 248,838 U/B JRN 010 POSTING JOURNALS 8/15/12 1,695.44 2013 2 8/16/12 248,858 U/B JRN 001 POSTING JOURNALS 8/16/12 131.49 2013 2 8/16/12 248,868 U/B JRN 001 POSTING JOURNALS 8/16/12 42,399.84 2013 2 8/16/12 248,074 U/B JRN 010 POSTING JOURNALS 8/16/12 1,885.88 2013 2 8/16/12 248,896 JOURNAL D/J CASH DISBURSEMENTS 23.04 2013 2 8/17/12 248,909 U/B JRN 001 POSTING JOURNALS 8/17/12 305.31 2013 2 8/17/12 240,913 U/B JRN 096 POSTING JOURNALS 8/17/12 10,148.07 2013 2 8/17/12 248,928 U/B JRN 001 POSTING JOURNALS 8/17/12 2,739.67 2013 2 8/17/12 248,933 U/B JRN 010 POSTING JOURNALS 8/17/12 3,472.31 2013 2 8/17/12 240,945 U/B JRN 001 POSTING JOURNALS 8/17/12 54.72- 2013 2 8/17/12 248,960 JOURNAL D/J CASH DISBURSEMENTS 2,527.00 2013 2 8/20/12 248,971 U/B JRN 002 POSTING JOURNALS 8/20/12 948.34 2013 2 0/20/12 248,976 U/B JRN 001 POSTING JOURNALS 8/20/12 9,918.93 2013 2 8/20/12 249,014 U/B JRN 010 POSTING JOURNALS 8/20/12 7,631.36 2013 2 8/21/12 249,051 U/B JRN 002 POSTING JOURNALS 8/21/12 979.59 2013 2 8/21/12 249,059 P/R JRN 378 DIRECT DEPOSIT NET PAY 8/21/12 9,285.41 2013 2 8/21/12 249,099 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,679.11 2013 2 8/21/12 249,101 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,495.00 2013 2 8/21/12 249,102 U/B JRN 001 POSTING JOURNALS 8/21/12 4,641.04 2013 2 8/21/12 249,139 Aug.14, 2012 NSF Fee- Jerry Srnarr 10.00 2013 2 8/21/12 249,141 Aug.14, 2012 NSF Fee- Melissa Graham 10.00 2013 2 8/21/12 249,143 Aug.14, 2012 NSF Fee- Toby Nichols 10.00 2013 2 8/21/12 249,145 Aug.14, 2012 NSF Fee- Michelle Ingram 10 * 00 ca /02 / 13 Claywood Park PSD 8/02/13 01:49:59PM PAGE 5 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 2 8/21/12 249,147 Aug.17, 2012 NSF Fee- Charles Barr 10.00 2013 2 8/21/12 249,150 Aug.02, 2012 correct Vested Invoice Split 277.76 ------.. . 2013 2 8/21/12 249,154 U/B JRN 010 POSTING JOURNALS 8/21/12 935.81 2013 2 8/21/12 249,206 U/B JRN 001 POSTING JOURNALS 8/21/12 350.00- 2013 2 8/21/12 249,211 JOURNAL D/J CASH DISBURSEMENTS 26,703.42 2013 2 8/21/12 245,215 TAP FEE8/21 MICHEAL G. WOOTEN - REFUND TAP FEE 350.00 1.067 MERRILL'S AUTOMOTIVE 2013 2 8/21/12 249,218 JOURNAL D/J CASH DISBURSEMENTS 350.00 2013 2 8/22/12 249,220 U/B JRN 001 POSTING JOURNALS 8/22/12 378.87 2013 2 8/22/12 249,224 U/B JRN 001 POSTING JOURNALS 8/22/12 22.79- 2013 2 8/22/12 249,231 U/B JRN 002 POSTING JOURNALS 8/22/12 984.64 2013 2 8/22/12 249,249 U/B JRN 010 POSTING JOURNALS 8/22/12 1,414.72 2013 2 8/23/12 249,261 U/B JRN 001 POSTING JOURNALS 8/23/12 195.72 2013 2 8/23/12 249,267 JUNE 2012 JUNE SEWER PAYROLL TO WATER 15,214.06 2013 2 8/23/12 249,290 U/B JRN 001 POSTING JOURNALS 8/23/12 1,046.50 2013 2 8/23/12 249,305 JOURNAL D/J CASH DISBURSEMENTS 8.00 2013 2 8/23/12 249,311 U/B JRN 001 POSTING JOURNALS 8/23/12 195.72- 2013 2 8/23/12 249,315 U/B JRN 001 POSTING JOURNALS 8/23/12 261.16 2013 2 8/23/12 249,321 U/B JRN 010 POSTING JOURNALS 8/23/12 1,435.02 2013 2 8/23/12 249,337 JOURNAL D/J CASH DISBURSEMENTS 2,382.25 2013 2 8/24/12 249,341 U/B JRN 001 POSTING JOURNALS 8/24/12 288.53 2013 2 8/24/12 249,346 U/B JRN 001 POSTING JOURNALS 8/24/12 809.28 2013 2 8/24/12 249,377 U/B JRN 010 POSTING JOURNALS 8/24/12 1,088.14 2013 2 8/27/12 249,386 U/B JRN 001 POSTING JOURNALS 8/27/12 846.99 2013 2 8/27/12 249,395 U/B JRN 001 POSTING JOURNALS 8/27/12 1,509.81 2013 2 8/27/12 249,414 U/B JRN 010 POSTING JOURNALS 8/27/12 1,308.29 2013 2 8/28/12 249,425 U/B JRN 001 POSTING JOURNALS 8/28/12 446.02 2013 2 8/28/12 249,439 P/R JRN 379 DIRECT DEPOSIT NET PAY 8/28/12 9,672.33 2013 2 8/28/12 249,483 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,723.16 2013 2 8/28/12 249,485 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,408.00 2013 2 8/28/12 249,531 U/B JRN 098 DEPOSIT REFUNDS 8/28/12 407.54 2013 2 8/28/12 249,543 U/B JRN 098 DEPOSIT REFUNDS 8/28/12 1,775.48 2013 2 8/28/12 249,551 U/B JRN 098 DEPOSIT REFUNDS 8/28/12 70.03 2013 2 8/28/12 249,579 U/B JRN 010 POSTING JOURNALS 8/29/12 1,853.50 2013 2 8/29/12 249,591 U/B JRN 002 POSTING JOURNALS 8/29/12 85.74 2013 2 8/29/12 249,649 U/B JRN 010 POSTING JOURNALS 8/29/12 1,509.01 2013 2 8/30/12 249,743 U/B JRN 001 POSTING JOURNALS 8/30/12 243.69 2013 2 8/30/12 249,918 JOURNAL D/J CASH DISBURSEMENTS 63,933.36 2013 2 8/30/12 249,922 U/B JRN 010 POSTING JOURNALS 8/30/12 1,955.79 2013 2 8/30/12 250,068 U/B JRN 001 POSTING JOURNALS 8/30/12 100.00- 2013 2 8/30/12 250,073 JOURNAL D/J CASH DISBURSEMENTS 207.10 2013 2 8/30/12 250,077 AUG.2012 CENTRAL BOA2 PUBLIC SERVICE-CARD PMTS 5,097.95 329 CENTRAL BOA2 PUBLIC SERVICE 2013 2 8/30/12 250,080 JOURNAL D/J CASH DISBURSEMENTS 5,097.95 2013 2 8/31/12 250,089 U/B JRN 001 POSTING JOWALS 8/31/12 861,OO 1 8/02/13 Claywood Park PSD 8/02/13 01:49:59PM 'PAGE 6 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS / ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 2 8/31/12 250,104 AUG. 28 2012 EMPLOYEE'S PENSION PAID-ACH 12,516.46 2013 2 8/31/12 250,107 AUG. 29 2012 JAMES ATKINSON JR.-6 TAPS FOR TRAILER PA __.- 2,205 .OO .. zoTT-.-2~~-~1~~~~?4~0~2-B~E~R-AUGUSTPAYROLL 5,363.60 2013 2 8/31/12 250,114 AUG. 29 2012 BOA2 WATER-AUGUST ALLOCATION 4,352.67 2013 2 8/31/12 250,116 AUG. 29 2012 BOAZ SEWER-AUGUST ALLOCATION 3,285.03 2013 2 8/31/12 250,118 AUG. 29 2012 BOAZ POSTAGE USED 6/8-8/21/12 144.32 2013 2 8/31/12 250,120 AUG. 30 2012 TRANSFER TO PAY HD SUPPLY WATERWORKS 4,000.00 2013 2 8/31/12 250,122 AUG. 30 2012 TRANSFER TO PAY MILLER COMMUNICATIONS 3,000.00 2013 2 8/31/12 250,127 AUG. 30 2012 NSF FEE DAN LOTT 10.00 2013 2 8/31/12 250,140 U/B JRN 010 POSTING JOURNALS 8 f 31/12 4.030.82 2013 2 8/31/12 250,151 JOURNAL D/J CASH DISBURSEMENTS 2,608.19
2013 2 70 I 451.02
2013 3 9/04/12 250,161 U/B JRN 002 POSTING JOURNALS 9/04/12 1,659.53 2013 3 9/04/12 250,171 U/B JRN 001 POSTING JOURNALS 9/04/12 2,217.16 2013 3 9/04/12 250,178 P/R JRN 380 DIRECT DEPOSIT NET PAY 9/04/12 9,337.75 2013 3 9/04/12 250,218 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,676.35 2013 3 9/04/12 250,220 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,429.00 2013 3 9/04/12 250,221 U/B JRN 010 POSTING JOURNALS 9/04/12 8,128.55 2013 3 9/05/12 250,244 U/B JRN 001 POSTING JOURNALS 9/05/12 770.43 2013 3 9/05/12 250,283 U/B JRN 001 POSTING JOURNALS 9/05/12 12,423.82 2013 3 9/05/12 250,290 U/B JRN 010 POSTING JOURNALS 9/05/12 4,194.86 2013 3 9/06/12 250,302 U/B JRN 001 POSTING JOURNALS 9/06/12 401.15 2013 3 9/06/12 250,317 U/B JRN 001 POSTING JOURNALS 9/06/12 4,516 -38 2013 3 9/06/12 250,323 U/B JRN 010 POSTING JOURNALS 9/06/12 1,699.88 2013 3 9/07/12 250,346 U/B JRN 001 POSTING JOURNALS 9/07/12 62.24 2013 3 9/07/12 250,354 U/B JRN 001 POSTING JOURNALS 9/07/12 7,086.69 2013 3 9/07/12 250,360 U/B JRN 010 POSTING JOURNALS 9/07/12 1,936.53 2013 3 9/10/12 250,374 U/B JRN 001 POSTING JOURNALS 9/10/12 312.99 2013 3 9/10/12 250,390 U/B JRN 010 POSTING JOURNALS 9/10/12 I,926.62 2013 3 9/10/12 250,403 U/B JRN 001 POSTING JOURNALS 9/10/12 6,316.62 2013 3 9/11/12 250,457 U/B JRN 001 POSTING JOURNALS 9/11/12 1,103.75 2013 3 9/11/12 250,470 P/R JRN 381 DIRECT DEPOSIT NET PAY 9/11/12 9,510.20 2013 3 9/11/12 250,511 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,715.55 2013 3 9/11/12 250,513 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,507.00 2013 3 9/11/12 250,518 U/B JRN 001 POSTING JOURNALS 9/11/12 3,819.48 2013 3 9/11/12 250,524 U/B JRN 010 POSTING JOURNALS 9/11/12 3,002.73 2013 3 9/11/12 250,551 JOURNAL D/J CASH DISBURSEMENTS 16,201.89 2013 3 9/12/12 250,559 U/B JRN 002 POSTING JOURNALS 9/12/12 3,462.88 2013 3 9/12/12 250,565 U/B JRN 001 POSTING JOURNALS 9/12/12 39.78 2013 3 9/12/12 250,571 U/B JRN 010 POSTING JOURNALS 9/12/12 1,141.42 2013 3 9/12/12 250,584 U/B JRN 001 POSTING JOURNALS 9/12/12 23.86- 2013 3 9/12/12 250,591 U/B JRN 001 POSTING JOURNALS 9/12/12 20.61- 2013 3 9/12/12 250,598 U/B JRN 001 POSTING JOURNALS 9/12/12 33.33- 2013 3 9/13/12 250,605 P/R JRN 382 NET PAY 9/13/12 441.10 Si/02/13 ' Claywood Park PSD 8/02/13 01:49:59PM PAGE 7 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 3 9/13/12 250,619 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 72.31 2013 3 9/13/12 250,621 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 29.00 ___ __ - - - 2013 3 9/13/12 250,622 U/BJRN 002 POSTING JDUmT 3-fi3/12 -r;-E9xr----- __
2013 3 9/13/12 250,632 U/B JRN 002 POSTING JOURNALS 9/13/12 46 I 52 2013 3 9/13/12 250,647 U/B JRN 010 POSTING JOURNALS 9/13/12 1.140.03 2013 3 9/13/12 250,672 JOURNAL D/J CASH DISBURSEMENTS 3,141.26 2013 3 9/13/12 250,716 SEPT 12 2012 NSF FEE-PATRICIA BARGE 10.00 2013 3 9/13/12 250,718 SEPT 12 2012 NSF FEE-SANDRA WINGROVE 10.00 2013 3 9/13/12 250,720 SEPT 12 2012 NSF FEE-MELINDA HENSLEY 10.00 2013 3 9/14/12 250,740 U/B JRN 002 POSTING JOURNALS 9/14/12 439.94 2013 3 9/14/12 250,747 U/B JRN 001 POSTING JOURNALS 9/14/12 5,863.79 2013 3 9/14/12 250,753 U/B JRN 010 POSTING JOURNALS 9/14/12 1,527.14 2013 3 9/14/12 250,768 U/B JRN 001 POSTING JOURNALS 9/14/12 30.89- 2013 3 9/17/12 250,775 U/B JRN 001 POSTING JOURNALS 9/17/12 619.06 2013 3 9/17/12 250,805 U/B JRN 010 POSTING JOURNALS 9/17/12 1,606.57 2013 3 9/17/12 250,822 U/B JRN 001 POSTING JOURNALS 9/17/12 46,620.54 2013 3 9/18/12 250,886 U/B JRN 001 POSTING JOURNALS 9/18/12 269.12 2013 3 9/18/12 250,890 P/R JRN 383 DIRECT DEPOSIT NET PAY 9/18/12 8,893.30 2013 3 9/18/12 250,930 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,596.50 2013 3 9/18/12 250,932 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,358.00 2013 3 9/18/12 250,963 U/B JRN 001 POSTING JOURNALS 9/18/12 13,804.09 2013 3 9/18/12 251,026 U/B JRN 010 POSTING JOURNALS 9/18/12 2,928.82 2013 3 9/18/12 251,036 JOURNAL D/J CASH DISBURSEMENTS 66,297.82 2013 3 9/18/12 251,051 JOURNAL D/J CASH DISBURSEMENTS 254.57 2013 3 9/19/12 251,055 U/B JRN 001 POSTING JOURNALS 9/19/12 368.55 2013 3 9/19/12 251,060 U/B JRN 096 POSTING JOURNALS 9/19/12 11,208.92 2013 3 9/19/12 251,076 U/B JRN 001 POSTING JOURNALS 9/19/12 3,258.75 2013 3 9/19/12 251,091 U/B JRN 001 POSTING JOURNALS 9/19/12 43.04- 2013 3 9/19/12 251,095 U/B JRN 001 POSTING JOURNALS 9/19/12 43.22- 2013 3 9/19/12 251,104 U/B JRN 001 POSTING JOURNALS 9/19/12 110.00- 2013 3 9/19/12 251,109 U/B JRN 010 POSTING JOURNALS 9/19/12 5,467.16 2013 3 9/20/12 251,120 U/B JRN 002 POSTING JOURNALS 9/20/12 593.16 2013 3 9/20/12 251,124 U/B JRN 002 POSTING JOURNALS 9/20/12 3,432.20 2013 3 9/20/12 251,132 U/B JRN 010 POSTING JOURNALS 9/20/12 5,850.21 2013 3 9/21/12 251,142 U/B JRN 001 POSTING JOURNALS 9/21/12 987.40 2013 3 9/21/12 251,147 U/B JRN 001 POSTING JOURNALS 9/21/12 6,641.09 2013 3 9/21/12 251,190 JOURNAL D/J CASH DISBURSEMENTS 1,096.00 2013 3 9/21/12 251,201 U/B JRN 010 POSTING JOURNALS 9/21/12 1,006.77 2013 3 9/24/12 251,216 U/B JRN 001 POSTING JOURNALS 9/24/12 363.61 2013 3 9/24/12 251,220 U/B JRN 001 POSTING JOURNALS 9/24/12 1.84 2013 3 9/24/12 251,221 U/B JRN 001 POSTING JOURNALS 9/24/12 1,369.28 2013 3 9/24/12 251,238 U/B JRN 010 POSTING JOURNALS 9/24/12 2,320.48 2013 3 9/25/12 251,292 U/B JRN 001 POSTING JOURNALS 9/25/12 292.53 2013 3 9/25/12 251,291 P/R JRN 384 DIRECT DEPOSIT NET PAY 9/25/12 9,374.77 2013 3 9/25/12 251,341 ALLOCATION 100.00% ORIGINATING FROM 1 236 111 00 1,676,86 8/02/13 Claywood Park PSD 8/02/13 01:49:59PM PAGE 8.' FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS / ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT
2013 3 9/25/12 251,343 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,409 I 00 2013 3 9/25/12 251,347 9/14/12 NSF FEE AMANDA DOBBINS 10.00 -- ______.- . 2013 3 9/25/12 251,348 9/17/12 RELOCATE WATER METER-ROBERT DUTY 525.00 2013 3 9/25/12 251,351 9/19/12 NSF FEE CHRISTOPHER ERB 10.00 2013 3 9/25/12 251,353 9/19/12 NSF FEE BOBBIE BOWENS 10.00 2013 3 9/25/12 251,355 9/19/12 NSF FEE KRISTEE NELSON 10.00 2013 3 9/25/12 251,377 JOURNAL D/J CASH DISBURSEMENTS 24,724.00 2013 3 9/25/12 251,577 JOURNAL D/J CASH DISBURSEMENTS 326.27 2013 3 9/25/12 251,615 U/B JRN 098 DEPOSIT REFUNDS 9/25/12 721.68 2013 3 9/25/12 251,627 U/B JRN 098 DEPOSIT REFUNDS 9/25/12 1.594.27 2013 3 9/25/12 251,641 U/B JRN 098 DEPOSIT REFUNDS 9/25/12 190.20 2013 3 9/25/12 251,653 U/B JRN 098 DEPOSIT REFUNDS 9/25/12 116.89 2013 3 9/25/12 251,675 U/B JRN 010 POSTING JOURNALS 9/26/12 1,134.82 2013 3 9/26/12 251,688 U/B JRN 001 POSTING JOURNALS 9/26/12 73.47 2013 3 9/26/12 251,692 U/B JRN 010 POSTING JOURNALS 9/26/12 1,332.85 2013 3 9/27/12 251,706 U/B JRN 001 POSTING JOURNALS 9/27/12 114.72 2013 3 9/27/12 251,718 U/B JRN 010 POSTING JOURNALS 9/27/12 1,481.37 2013 3 9/27/12 251,758 JOURNAL D/J CASH DISBURSEMENTS 1,900.12 2013 3 9/28/12 251,837 U/B JRN 010 POSTING JOURNALS 9/28/12 2,082.82 2013 3 9/28/12 251,886 SEPT2012 BOA2 PSD-CARD PMTS $3305.54 ACH $1973.26 5,278.80 329 CENTRAL BOAZ PUBLIC SERVICE 2013 3 9/28/12 252,037 JOURNAL D/J CASH DISBURSEMENTS 58,712.43 2013 3 9/28/12 252,041 SEPT,2012 REIMBURSEMENT FROM RISER RIDGE PROJECT 395.31 2013 3 9/28/12 252,048 SEPT,2012 SEPT. PENSION PAID ON EMPLOYEE'S 9,742.01 2013 3 9/28/12 252,051 JUNE,2012 JUNE SEWER ALLOCATION PAID TO WATER 10,224.65 2013 3 9/28/12 252,055 SEPT,2012 DEPOSIT FOR LODGING AT SNOWSHOE/CONFEREN 354.00 2013 3 10/04/12 252,279 SEPT 28 2012 BOAZ WATER SEPT ALLOCATION 4,352.67 2013 3 10/04/12 252,281 SEPT 28 2012 BOAZ SEWER SEPT ALLOCATION 3,285.03 2013 3 10/04/12 252,283 SEPT 28 2012 BOAZ SEWER SEPT PAYROLL 4,382.81 2013 3 71,389.01
2013 4 10/01/12 252,063 U/B JRN 001 POSTING JOURNALS 10/01/12 2,243.26 2013 4 10/01/12 252,075 U/B JRN 002 POSTING JOURNALS 10/01/12 6,803.85 2013 4 10/01/12 252,087 U/B JRN 001 POSTING JOURNALS 10/01/12 4,235.43 2013 4 10/01/12 252,093 U/B JRN 010 POSTING JOURNALS 10/01/12 6,302.67 2013 4 10/02/12 252,107 U/B JRN 002 POSTING JOURNALS 10/02/12 1.451.63 2013 4 10/02/12 252,118 P/R JRN 385 DIRECT DEPOSIT NET PAY 10/02/12 9,030.82 2013 4 10/02/12 252,158 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,621.48 2013 4 10/02/12 252,160 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,388.00 2013 4 10/02/12 252,161 U/B JRN 001 POSTING JOURNALS 10/02/12 6,288.64 2013 4 10/02/12 252,174 U/B JRN 010 POSTING JOURNALS 10/02/12 3,632.63
2013 4 10/03/12 252,201 U/B JRN 001 POSTING JOURNALS 10/03/12 2,581 I 00 2013 4 10/03/12 252,207 U/B JRN 001 POSTING JOURNALS 10/03/12 488.97 2013 4 10/03/12 252,212 U/B JRN 010 POSTING JOURNALS 10/03/12 3,180.19 2013 4 10/04/12 252,226 U/B JRN 001 POSTING JOURNALS 10/04/12 1,963.89 Claywood Park PSD 8/02/13 01:49:59PM PAGE 9 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 4 10/04/12 252,245 U/B JRN 001 POSTING JOURNALS 10/04/12 6,123.31 2013 4 10/04/12 252,262 JOURNAL D/J CASH DISBURSEMENTS 15,812.71 _-_------. -. 2013 4 10/04/12 252,266 qg-76TlO POSTING JOURNALS 10/04/12 3,278.93 2013 4 10/05/12 252,298 JOURNAL D/J CASH DISBURSEMENTS 1,358.76 2013 4 10/05/12 252,338 U/B JRN 001 POSTING JOURNALS 10/05/12 3,088.03 2013 4 10/05/12 252,348 U/B JRN 010 POSTING JOURNALS 10/05/12 1,928.44 2013 4 10/08/12 252,362 U/B JRN 001 POSTING JOURNALS 10/08/12 227.79 2013 4 10/08/12 252,414 U/B JRN 001 POSTING JOURNALS 10/08/12 7,899.55 2013 4 10/08/12 252,428 U/B JRN 010 POSTING JOURNALS 10/09/12 1,427.45 2013 4 10/09/12 252,446 P/R JRN 386 DIRECT DEPOSIT NET PAY 10/09/12 9,328.44 2013 4 10/09/12 252,523 U/B JRN 001 POSTING JOURNALS 10/09/12 7,026.84 2013 4 10/09/12 252,529 U/B JRN 010 POSTING JOURNALS 10/09/12 1,231.27 2013 4 10/09/12 252,541 U/B JRN 001 POSTING JOURNALS 10/09/12 158.76- 2013 4 10/09/12 252,552 U/B JRN 001 POSTINQ JOURNALS 10/09/12 39.78 2013 4 10/09/12 252,486 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,674.04 2013 4 10/09/12 252,488 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,426.00 2013 4 10/10/12 252,554 U/B JRN 001 POSTING JOURNALS 10/10/12 81.38 2013 4 10/10/12 252,563 U/B JRN 001 POSTING JOURNALS 10/10/12 1,763.20 2013 4 10/10/12 252,576 U/B JRN 010 POSTING JOURNALS 10/10/12 1,412.01 2013 4 10/11/12 252,592 U/B JRN 002 POSTING JOURNALS 10/11/12 4,649.51 2013 4 10/11/12 252,606 U/B JRN 001 POSTING JOURNALS 10/11/12 242.69 2013 4 10/11/12 252,620 U/B JRN 010 POSTING JOURNALS 10/11/12 2,532.86 2013 4 10/12/12 252,776 JOURNAL D/J CASH DISBURSEMENTS 58,108.05 2013 4 10/12/12 252,780 U/B JRN 010 POSTING JOURNALS 10/12/12 4,672.74 2013 4 10/15/12 252,798 U/B JRN 001 POSTING JOURNALS 10/15/12 2,961.52 2013 4 10/15/12 252,814 U/B JRN 010 POSTING JOURNALS 10/15/12 2,848.05
2013 4 10/15/12 252,831 U/B JRN 001 POSTING JOURNALS 10/15/12 470 I 53 2013 4 10/16/12 252,863 P/R JRN 387 DIRECT DEPOSIT NET PAY 10/16/12 9,084.67 2013 4 10/16/12 252,902 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,631.30 2013 4 10/16/12 252,904 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,399.00 2013 4 10/16/12 252,905 U/B JRN 001 POSTING JOURNALS 10/16/12 40,124.99 2013 4 10/16/12 252,916 U/B JRN 001 POSTING JOURNALS 10/16/12 22.04- 2013 4 10/16/12 252,923 U/B JRN 001 POSTING JOURNALS 10/16/12 45.28- 2013 4 10/16/12 252,930 U/B JRN 010 POSTING JOURNALS 10/16/12 1,693.95 2013 4 10/16/12 252,946 U/B JRN 001 POSTINQ JOURNALS 10/16/12 511.90 2013 4 10/17/12 252,952 U/B JRN 001 POSTING JOURNALS 10/17/12 144.75 2013 4 10/17/12 252,964 U/B JRN 001 POSTING JOURNALS 10/17/12 13,637.43 2013 4 10/17/12 252,969 U/B JRN 010 POSTING JOURNALS 10/17/12 2,000.04 2013 4 l0/18/12 252,986 U/B JRN 010 POSTING JOURNALS 10/18/12 2,108.34 2013 4 10/18/12 252,992 U/B JRN 001 POSTING JOURNALS 10/18/12 3,771.08 2013 4 10/19/12 252,998 U/B JRN 001 POSTING JOURNALS 10/19/12 313.74 2013 4 10/19/12 253,006 U/B JRN 096 POSTING JOURNALS 10/19/12 9,882.67 2013 4 10/19/12 253,021 U/B JRN 001 POSTING JOURNALS 10/19/12 2,748.59 2013 4 10/19/12 253,028 U/B JRN 001 POSTING JOURNALS 10/19/12 144.45- 2013 4 10/19/12 253,043 JOURNAL D/J CASH DISBURSEMENTS 1,109.75
.. . - 8/02/13 Claywood Park PSD 6/02/13 01:49:59P~ $AGE 1d FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN - BAL DEBITS/ CREDITS / ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 4 10/19/12 253,034 OCT 9, 2012 NSF FEE - SHELLY BEWL 10.00 2013 4 10/19/12 253,037 OCT 9, 2012 NSF FEE - ROSALEE CARTER 10.00 ______-____. - - . - - 2013 4 10/19/12 253,041 OCT 9, 2012 NSF FEE - DEBBIE RUNNION 10.00 2013 4 10/19/12 253,046 OCT 19, 2012 NSF FEE - ANGELA STROSNIDER 10.00 2013 4 10/19/12 253,052 OCT 16, 2012 NAF FEE - COREY ROBINSON 10.00 2013 4 10/19/12 253,054 OCT 16, 2012 NAF FEE - STANLEY HUNT 10.00 2013 4 10/19/12 253,071 U/B JRN 010 POSTING JOURNALS 10/19/12 6,118.76 2013 4 10/22/12 253,088 U/B JRN 002 POSTING JOURNALS 10/22/12 1,148.63 2013 4 10/22/12 253,095 U/B JRN 001 POSTING JOURNALS 10/22/12 5,911.98 2013 4 10/22/12 253,108 U/B JRN 010 POSTING JOURNALS 10/22/12 2,345.93 2013 4 10/23/12 253,169 U/B JRN 002 POSTING JOURNALS 10/23/12 196.87 2013 4 10/23/12 253,173 U/B JRN 001 POSTING JOURNALS 10/23/12 1.214.20 2013 4 10/23/12 253,178 P/R JRN 388 DIRECT DEPOSIT NET PAY 10/23/12 9,569.49 2013 4 10/23/12 253,218 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,721.27 2013 4 10/23/12 253,220 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,485.00 2013 4 10/23/12 253,237 U/B JRN 001 POSTING JOURNALS 10/23/12 39.78- 2013 4 10/23/12 253,247 U/B JRN 010 POSTING JOURNALS 10/23/12 381.56 2013 4 10/23/12 253,259 U/B JRN 001 POSTING JOURNALS 10/23/12 1,173.32- 2013 4 10/23/12 253,263 U/B JRN 001 POSTING JOURNALS 10/23/12 1,199.38 2013 4 10/24/12 253,281 U/B JRN 010 POSTING JOURNALS 10/24/12 1,664.75 2013 4 10/25/12 253,296 U/B JRN 001 POSTING JOURNALS 10/25/12 306.88 2013 4 10/25/12 253,306 U/B JRN 010 POSTING JOURNALS 10/25/12 1,573.89 2013 4 10/26/12 253,372 U/B JRN 001 POSTING JOURNALS 10/26/12 228.27 2013 4 10/26/12 253,380 JOURNAL D/J CASH DISBURSEMENTS 5,615.10 2013 4 10/26/12 253,382 U/B JRN 010 POSTING JOURNALS 10/26/12 1,823.54 2013 4 10/29/12 253,391 U/B JRN 001 POSTING JOURNALS 10/29/12 253.38 2013 4 10/29/12 253,437 U/B JRN 098 DEPOSIT REFUNDS 10/29/12 1,057.61 2013 4 10/29/12 253,451 U/B JRN 098 DEPOSIT REFUNDS 10/29/12 422.95 2013 4 10/29/12 253,463 U/B JRN 098 DEPOSIT REFUNDS 10/29/12 42.30 2013 4 10/29/12 253,515 U/B JRN 010 POSTING JOURNALS 10/30/12 1,803.42 2013 4 10/30/12 253,618 U/B JRN 001 POSTING JOURNALS 10/30/12 287.15 2013 4 10/30/12 253,622 P/R JRN 389 DIRECT DEPOSIT NET PAY 10/30/12 9,632.42 2013 4 10/30/12 253,665 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,713.54 2013 4 10/30/12 253,667 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,404.00 2013 4 10/30/12 253,827 JOURNAL D/J CASH DISBURSEMENTS 72,450.50 2013 4 10/30/12 253,831 U/B JRN 010 POSTING JOURNALS 10/30/12 735.03 2013 4 10/31/12 253,840 U/B JRN 001 POSTING JOURNALS 10/31/12 335.95 2013 4 10/31/12 253,948 JOURNAL D/J CASH DISBURSEMENTS 117.57 2013 4 10/31/12 253,956 JOURNAL D/J CASH DISBURSEMENTS 1,090.88 2013 4 10/31/12 253,962 U/B JRN 010 POSTING JOURNALS 10/31/12 969.13 2013 4 10/31/12 253,973 10/31/2012 BOA2 CREDIT CARDS $4537.15 ACH $1754.68 6,291.83 329 CENTRAL BOA2 PUBLIC SERVICE 2013 4 10/31/12 253,980 JOURNAL D/J CASH DISBURSEMENTS 8,242.83 2013 4 10/31/12 253,992 7/17/2012 BANK CHARGE FOR ORDER OF DEPOSIT TICKETS 88.50 2013 4 10/31/12 253,993 10/29/2012 R&R WITHDRAWAL TO COVER ROUSH BILL 4,600.00 8/02/13 * Claywood Park PSD 8/02/13 01:49:59PM PAGE 11 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 4 10/31/12 253,997 10/30/2012 R&R WITHDRAWL TO PAY HOCKING FENCE 4,200.00 2013 4 10/31/12 254,001 10/30/2012 SEWER JULY PAYROLL TO WATER 19,850.94 _ - -. - __-- -.__-I-- .- . . 2013 4 10/31/12 254,008 10/30/2012 JULY SEWER ALLOCATIONS TO WATER 10.224.65 2013 4 10/31/12 254,010 10/30/2012 BOAZ WATER OCT. ALLOCATION 4,352.67 2013 4 10/31/12 254,012 10/30/2012 BOAZ SEWER OCT. ALLOCATION 3,285.03 2013 4 10/31/12 254,019 10/31/2012 OCT PENSION 9,691.41 2013 4 10/31/12 254,020 10/31/2012 BOA2 SEWER OCT PAYROLL 6.494.16 2013 4 93,292.21
2013 5 11/01/12 254,055 U/B JRN 001 POSTING JOURNALS 11/01/12 491.57 2013 5 11/01/12 254,063 U/B JRN 010 POSTING JOURNALS 11/01/12 2,979.42 2013 5 11/02/12 254,081 U/B JRN 001 POSTING JOURNALS 11/02/12 1,247.92 2013 5 11/02/12 254,096 U/B JRN 010 POSTING JOURNALS 11/02/12 8,247.33 2013 5 11/05/12 254,153 U/B JRN 002 POSTING JOURNALS 11/05/12 1,443.19 2013 5 11/05/12 254,179 U/B JRN 010 POSTING JOURNALS 11/05/12 4,823.23 2013 5 11/05/12 254,190 U/B JRN 001 POSTING JOURNALS 11/05/12 16,201.20 2013 5 11/06/12 254,239 JOURNAL D/J CASH DISBURSEMENTS 66,131.02 2013 5 11/06/12 254,262 P/R JRN 390 DIRECT DEPOSIT NET PAY 11/06/12 8,934.06 2013 5 11/06/12 254,300 ALLOCATION 100.00% ORIGINATING FROM - 1036 111 00 1,600.13 2013 5 11/06/12 254,302 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,350.00 2013 5 11/06/12 254,307 U/B JRN 002 POSTING JOURNALS 11/06/12 1,473.25 2013 5 11/06/12 254,311 U/B JRN 001 POSTING JOURNALS 11/06/12 5,824.94 2013 5 11/06/12 254,318 U/B JRN 010 POSTING JOURNALS 11/06/12 1,700.21 2013 5 11/07/12 254,373 NOV. 5,2012 FEMA MONEY-JULY STORM DAMAGE 7,946.13 2013 5 11/07/12 254,432 U/B JRN 001 POSTING JOURNALS 11/07/12 4,042.97 2013 5 11/07/12 254,439 U/B JRN 010 POSTING JOURNALS 11/07/12 3,121.02 2013 5 11/07/12 254,452 U/B JRN 001 POSTING JOURNALS 11/07/12 28.49- 2013 5 11/08/12 254,469 U/B JRN 001 POSTING JOURNALS 11/08/12 330.08
2013 5 11/08/12 254,481 U/B JRN 001 POSTING JOURNALS 11/08/12 3,244 I 17 2013 5 11/08/12 254,487 U/B JRN 010 POSTING JOURNALS 11/08/12 2.196.15 2013 5 11/09/12 254,509 JOURNAL D/J CASH DISBURSEMENTS 2,859.25 2013 5 11/09/12 254,517 U/B JRN 001 POSTING JOURNALS 11/09/12 4,104.23 2013 5 11/09/12 254,523 JOURNAL D/J CASH DISBURSEMENTS 875.00 2013 5 11/09/12 254,525 U/B JRN 010 POSTING JOURNALS 11/09/12 1,398.21 2013 5 11/13/12 254,538 U/B JRN 001 POSTING JOURNALS 11/13/12 214.61 2013 5 11/13/12 254,549 P/R JRN 391 DIRECT DEPOSIT NET PAY 11/13/12 9,438.28 2013 5 11/13/12 254,588 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,701.56 2013 5 11/13/12 254,590 ALLOCATION 100.009 ORIGINATING FROM - 1236 112 00 1,493.00 2013 5 11/13/12 254,595 U/B JRN 010 POSTING JOURNALS 11/13/12 2,343.65 2013 5 11/13/12 254,608 U/B JRN 001 POSTING JOURNALS 11/13/12 7,087.16 2013 5 11/14/12 254,627 U/B JRN 001 POSTING JOURNALS 11/14/12 162.20- 2013 5 11/14/12 254,638 U/B JRN 002 POSTING JOURNALS 11/14/12 148 .OO 2013 5 11/14/12 254,648 U/B JRN 002 POSTING JOURNALS 11/14/12 3,695.76 2013 5 11/14/12 254,654 U/B JRN 010 POSTING JOURNALS 11/14/12 1,273.84 2013 5 11/15/12 254,668 U/B JRN 002 POSTING JOURNALS 11/15/12 256.95 8/02/13 Claywood Park PSD 8/02/13 01: 49 : 59PM PAGE 12’ FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 5 11/15/12 254,676 U/B JRN 002 POSTING JOURNALS 11/15/12 7,023 -79 2013 5 11/15/12 254,687 010 11/15/12 1,921.57 - U/B JRN ---___-______POSTING JOURNALS __ __ 2013 5 11/16/12 254,702 U/B JRN 001 POSTING JOURNALS 11/16/12 342.81 2013 5 11/16/12 254,717 U/B JRN 096 POSTING JOURNALS 11/16/12 11,451.09 2013 5 11/16/12 254,724 U/B JRN 001 POSTING JOURNALS 11/16/12 48,173.49 2013 5 11/16/12 254,728 U/B JRN 010 POSTING JOURNALS 11/16/12 2,731.26 2013 5 11/19/12 254,739 U/B JRN 001 POSTING JOURNALS 11/19/12 1,817.35 2013 5 11/19/12 254,745 U/B JRN 001 POSTING JOURNALS 11/19/12 1,101.44 2013 5 11/19/12 254,755 U/B JRN 010 POSTING JOURNALS 11/19/12 5,524.11 2013 5 11/19/12 254,766 U/B JRN 001 POSTING JOURNALS 11/19/12 8,852.78 2013 5 11/20/12 254,786 U/B JRN 001 POSTING JOURNALS 11/20/12 645.20 2013 5 11/20/12 254,804 JOURNAL D/J CASH DISBURSEMENTS 35.05 2013 5 11/20/12 254,812 P/R JRN 392 DIRECT DEPOSIT NET PAY 11/20/12 10,422.70 2013 5 11/20/12 254,852 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,890.20 2013 5 11/20/12 254,854 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,704.00 2013 5 11/20/12 254,855 U/B JRN 010 POSTING JOURNALS 11/20/12 9,216.85 2013 5 11/21/12 254,861 U/B JRN 001 POSTING JOURNALS 11/21/12 3,252.17 2013 5 11/21/12 254,866 U/B JRN 001 POSTING JOURNALS 11/21/12 843 -41 2013 5 11/21/12 254,870 U/B JRN 001 POSTING JOURNALS 11/21/12 1,321.96 2013 5 11/21/12 254,912 U/B JRN 001 POSTING JOURNALS 11/21/12 27.21- 2013 5 11/21/12 254,918 U/B JRN 010 POSTING JOURNALS 11/21/12 1,046.05 2013 5 11/26/12 254,933 U/B JRN 001 POSTING JOURNALS 11/26/12 877.38 2013 5 11/26/12 254,946 NOV.7, 2012 NSF FEE - RONALD BRYANT 10.00 2013 5 11/26/12 254,948 NOV.14,2012 NSF FEE - PAMELA BEE 10.00 2013 5 11/26/12 254,950 NOV.14,2012 NSF FEE - MICHAEL LINGER 10.00 2013 5 11/26/12 254,952 NOV.14,2012 NSF FEE - STEVEN ELLIOTT 10.00 2013 5 11/26/12 254,953 AUGUST 2012 CORRECTION ON AUG. BANK STMT .10 2013 5 11/26/12 254,959 U/B JRN 001 POSTING JOURNALS 11/26/12 2,491.49 2013 5 11/26/12 254,964 U/B JRN 010 POSTING JOURNALS 11/26/12 1,937.48 2013 5 11/27/12 255,047 P/R JRN 393 DIRECT DEPOSIT NET PAY 11/27/12 10,070.06 2013 5 11/27/12 255,091 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,795.20 2013 5 11/27/12 255,093 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,485.00 2013 5 11/27/12 255,099 U/B JRN 001 POSTING JOURNALS 11/27/12 91.19 2013 5 11/27/12 255,108 U/B JRN 010 POSTING JOURNALS 11/27/12 1,764.73 2013 5 11/28/12 255,124 U/B JRN 001 POSTING JOURNALS 11/28/12 169.69 2013 5 11/28/12 255,148 U/B JRN 010 POSTING JOURNALS 11/28/12 959.30 2013 5 11/29/12 255,168 U/B JRN 002 POSTING JOURNALS 11/29/12 332.14 2013 5 11/29/12 255,194 NOV 2012 REIMBURSE FOR SAM’S CLUB MEMBERSHIP 105.00 2013 5 11/29/12 255,200 NOV 2012 BOA2 SEWER NOV. PAYROLL TO CWP WATER 6,155.85 2013 5 11/29/12 255,206 NOV 2012 NOV. PENSION PAID W.T. PLANT 1,913.27 2013 5 11/29/12 255,208 NOV 2012 NOV. PENSION PAID METER READERS 2,161.56 2013 5 11/29/12 255,210 NOV 2012 NOV. PENSION PAID ADM/GENERAL 9,395.24 2013 5 11/29/12 255,239 U/B JRN 098 DEPOSIT REFUNDS 11/29/12 1,288.55 2013 5 11/29/12 255,253 U/B JRN 098 DEPOSIT REFUNDS 11/29/12 501.77 2013 5 11/29/12 255,265 U/B JRN 098 DEPOSIT REFUNDS 11/29/12 147.79 8/02/13 * Claywood Park PSD 6/02/13 01:49:59PM PAGE 13 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN -BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 5 11/29/12 255,283 U/B JRN 010 POSTING JOURNALS 11/30/12 1,678.98 2013 5 11/30/12 255,544 U/B JRN 001 POSTING JOURNALS 11/30/12 452.76 --- . 2013 5-iimi2 255,624 U/B 'JRNI~POSTINOJOU-RNT ii-pTTiY---Z;b5 0 . §7-- 2013 5 11/30/12 255,623 NOV 2012 BOAZ-CARD PMTS 3173.73 ACH 1802.92 4.976.65 329 CENTRAL BOAZ PUBLIC SERVICE 2013 5 11/30/12 255,850 JOURNAL D/J CASH DISBURSEMENTS 74,281.42 2013 5 11/30/12 255,863 JOURNAL V/C VOIDED CHECKS JOURNAL 141.46 2013 5 11/30/12 255,876 JOURNAL D/J CASH DISBURSEMENTS 141.46 2013 5 11/30/12 255,890 SEPT 2012 CWP SEWER SEPT ALLOCATIO TO WATER 10,224.65 2013 5 11/30/12 255,892 AUG 2012 CWP SEWER AUG ALLOCATIO TO WATER 10,224.65 2013 5 11/30/12 255,898 SEPT2012 CWP SEWER SEPT PAYROLL TO WATER 15,058.37 2013 5 11/30/12 255,900 AUG2 0 12 CWP SEWER AUGT PAYROLL TO WATER 13,909.63 2013 5 11/30/12 255,915 NOV 2012 BOAZ WATER NOV. ALLOCATION 4,352.67 2013 5 11/30/12 255,917 NOV 2012 BOA2 SEWER NOV. ALLOCATION 3.285.03 2013 5 159,235.65
2013 6 12/03/12 255,920 U/B JRN 001 POSTING JOURNALS 12/03/12 4,209.39 2013 6 12/03/12 255,930 U/B JRN 010 POSTING JOURNALS 12/03/12 8,040.78 2013 6 12/03/12 255,949 U/B JRN 001 POSTING JOURNAGS 12/03/12 2,472.79 2013 6 12/04/12 255,994 U/B JRN 001 POSTING JOURNALS 12/04/12 1,441.79 2013 6 12/04/12 256,001 P/R JRN 394 DIRECT DEPOSIT NET PAY 12/04/12 9,465.60 2013 6 12/04/12 256,041 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,710.07 2013 6 12/04/12 256,043 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,521.00 2013 6 22/04/12 256,052 U/B JRN 010 POSTING JOURNALS 12/04/12 5,218.27 2013 6 12/04/12 256,095 U/B JRN 001 POSTING JOURNALS 12/04/12 8,409.65 2013 6 12/05/12 256,109 U/B JRN 001 POSTING JOURNALS 12/05/12 1,613.66 2013 6 12/05/12 256,118 U/B JRN 001 POSTING JOURNALS 12/05/12 4,281.51 2013 6 12/05/12 256,169 JOURNAL D/J CASH DISBURSEMENTS 44,629.69
2013 6 12/05/12 256,173 U/B JRN 010 POSTING JOURNALS 12/05/12 2,296 I 89 2013 6 12/06/12 256,239 NOV. 2012 FROM SAVINGS REPAIR-PAY DELL MKTING 3,500.00 2013 6 12/06/12 256,303 U/B JRN 010 POSTING JOURNRLS 12/06/12 2,190.21 2013 6 12/06/12 256,316 U/B JRN 001 POSTING JOURNALS 12/07/12 291.07 2013 6 12/06/12 256,323 U/B JRN 001 POSTING JOURNALS 12/07/12 3,227.49 2013 6 12/06/12 256,330 U/B JRN 001 POSTING JOURNALS 12/07/12 34.66- 2013 6 12/07/12 256,345 U/B JRN 001 POSTING JOURNALS 12/07/12 196.59 2013 6 12/07/12 256,388 V/B JRN 001 POSTING JOURNALS 12/07/12 2,582.13 2013 6 12/07/12 256,489 U/B JRN 010 POSTING JOURNALS 12/07/12 1,743.09 2013 6 12/10/12 256,620 U/B JRN 001 POSTING JOURNALS 12/10/12 237.81 2013 6 12/10/12 256,831 U/B JRN 010 POSTING JOURNALS 12/10/12 1,960.69 2013 6 12/30/12 256,871 U/B JRN 001 POSTING JOURNALS 12/10/12 11,092.12 2013 6 12/10/12 256,878 U/B JRN 001 POSTING JOURNALS 12/10/12 58.10- 2013 6 12/11/12 256,883 P/R JRN 395 DIRECT DEPOSIT NET PAY 12/11/12 9,388.03 2013 6 12/11/12 256,923 ALLOCATION 100.00% ORIGINATING FROM 1 236 111 00 1,694.42 2013 6 12/11/12 256,925 ALLOCATION 100.00% ORIGINATING FROM 1 236 112 00 1,494.00 2013 6 12/11/12 256,934 U/B JRN 001 POSTING JOURNALS 12/11/12 3,664.26 8/ 0 2 / 13 Claywood Park PSD 8/02/13 01: 49 : 59PM PAGE 14' FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS / ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 6 12/11/12 256,944 U/B JRN 001 POSTING JOURNALS 12/11/12 84.19 2013 6 12/11/12 256,949 U/B JRN 010 POSTING JOURNALS 12/11/12 1,358.27 __ - - - .______--__--. - - - - - 2013 6 12/12/12 257,001 U/B JRN 002 POSTING JOURNALS 12/12/12 3,486.79 2013 6 12/12/12 257,057 JOURNAL D/J CASH DISBURSEMENTS 51,888.42 2013 6 12/12/12 257,061 U/B JRN 010 POSTING JOURNALS 12/12/12 744.46 2013 6 12/13/12 257,076 U/B JRN 001 POSTING JOURNALS 12/13/12 194.56 2013 6 12/13/12 257,083 U/B JRN 001 POSTING JOURNALS 12/13/12 1,994.02 2013 6 12/13/12 257,094 U/B JRN 001 POSTING JOURNALS 12/13/12 16.85- 2013 6 12/13/12 257,098 U/B JRN 001 POSTING JOURNALS 12/13/12 336.94- 2013 6 12/13/12 257,105 U/B JRN 010 POSTING JOURNALS 12/13/12 1,826.19 2013 6 12/13/12 257,118 DEC 02,2012 NSF FEE - KRISTOPHER VILLERS 10.00 2013 6 12/13/12 257,120 DEC 02,2012 NSF FEE - STEPHANIE HUGHES 10.00 2013 6 12/13/12 257,122 DEC 13,2012 NSF FEE - DONAHUE DEVELOPMENT/3 ACCTS 10 100 2013 6 12/13/12 257,125 DEC 12, 2012 BOAZ PAID FOR POSTAGE USED 237.06 2013 6 12/14/12 257,135 JOURNAL D/J CASH DISBURSEMENTS 1,160.25 2013 6 12/14/12 257,137 U/B JRN 001 POSTING JOURNALS 12/14/12 84.60 2013 6 12/14/12 257,169 U/B JRN 001 POSTING JOURNALS 12/14/12 36,722.59 2013 6 12/14/12 257,176 U/B JRN 010 POSTING JOURNALS 12/14/12 1,192.32 2013 6 12/17/12 257,188 U/B JRN 001 POSTING JOURNALS 12/17/12 466.74 2013 6 12/17/12 257,200 U/B JRN 001 POSTING JOURNALS 12/17/12 17,261.42 2013 6 12/17/12 257,207 U/B JRN 010 POSTING JOURNALS 12/17/12 3,113.32 2013 6 12/18/12 257,224 U/B JRN 001 POSTING JOURNALS 12/18/12 207.46 2013 6 12/18/12 257,231 P/R JRN 396 DIRECT DEPOSIT NET PAY 12/18/12 9,756.92 2013 6 12/18/12 257,269 P/R JRN 397 DIRECT DEPOSIT NET PAY 12/18/12 1,246.22 2013 6 12/18/12 257,281 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,991.34 2013 6 12/18/12 257,283 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,871.00 2013 6 12/18/12 257,291 U/B JRN 001 POSTING JOURNALS 12/18/12 2,869.39 2013 6 12/18/12 257,297 U/B JRN 010 POSTING JOURNALS 12/18/12 2,329.31 2013 6 12/19/12 257,305 U4B JRN 001 POSTING JOURNALS 12/19/12 335.47 2013 6 12/19/12 257,310 U/B JRN 096 POSTING JOURNALS 12/19/12 10,946.16 2013 6 12/19/12 257,325 U/B JRN 001 POSTING JOURNALS 12/19/12 2,295.93 2013 6 12/19/12 257,330 U/B JRN 010 POSTING JOURNALS 12/19/12 3,190.68 2013 6 12/20/12 257,335 U/B JRN 001 POSTING JOURNALS 12/20/12 524.23 2013 6 12/20/12 257,343 U/B JRN 001 POSTING JOURNALS 12/20/12 4,014.65 2013 6 12/20/12 257,349 U/B JRN 010 POSTING JOURNALS 12/20/12 6,132.05 2013 6 12/21/12 257,366 U/B JRN 002 POSTING JOURNALS 12/21/12 2,392.21 2013 6 12/21/12 257,371 U/B JRN 001 POSTING JOURNALS 12/21/12 3,444.11 2013 6 12/21/12 257,386 P/R JRN 398 DIRECT DEPOSIT NET PAY 12/21/12 9,560.50 2013 6 12/21/12 257,429 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,710.OD 2013 6 12/21/12 257,431 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,440.00 2013 6 12/21/12 257,444 JOURNAL D/J CASH DISBURSEMENTS 24,724 .OO 2013 6 12/21/12 257,450 JOURNAL D/J CASH DISBURSEMENTS 227.92 2013 6 12/21/12 257,472 U/B JRN 010 POSTING JOURNALS 12/21/12 776.60 2013 6 12/26/12 257,535 U/B JRN 001 POSTING JOURNALS 12/26/12 1,686.37 2013 6 12/26/12 257,548 U/B JRN 010 POSTING JOURNALS 12/26/12 1,950.29
^ . . .. - . . 8/02/13 ' Claywood Park PSD 8/02/13 01:49:59PM PAGE 15 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEB ITS/ CREDITS/ ENDING YEAR PER DATE TW-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 6 12/27/12 257,561 U/B JRN 001 POSTING JOURNALS 12/27/12 873.18
2013 6 12/27/12 257,569 U/B JRN 001 POSTING JOURNALS 12/27/12 ~ 22.98- _.-- ~ - -- -. . - - . 2013 6 12/27/12 257,603 U/B JRN 010 POSTING JOURNALS 12/27/12 1,181.12 2013 6 12/28/12 257,628 U/B JRN 001 POSTING JOURNALS 12/28/12 380.72 2013 6 12/28/12 257,651 DEC. 2012 BOAZ CARD PMTS 3460.17 ACH PMTS 1712.23 5,172.40 329 CENTRAL BOA2 PUBLIC SERVICE 2013 6 12/28/12 257,746 U/B JRN 098 DEPOSIT REFUNDS 12/28/12 463.90 2013 6 12/28/12 257,758 U/B JRN 098 DEPOSIT REFUNDS 12/28/12 744.53 2013 6 12/28/12 257,772 U/B JRN 098 DEPOSIT REFUNDS 12/28/12 144.06 2013 6 12/28/12 257,785 U/B JRN 098 DEPOSIT REFUNDS 12/28/12 92.38 2013 6 12/28/12 257,954 JOURNAL D/J CASH DISBURSEMENTS 33,898.73 2013 6 12/28/12 258,024 U/B JRN 010 POSTING JOURNALS 12/31/12 1,602.39 2013 6 12/31/12 258,035 U/B JRN 001 POSTING JOURNALS 12/31/12 629.85 2013 6 12/31/12 258,044 P/R JRN 399 DIRECT DEPOSIT NET PAY 12/31/12 9,192.17 2013 6 12/31/12 258,084 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,665.33 2013 6 12/31/12 258,086 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,495.00 2013 6 12/31/12 258,091 U/B JRN 001 POSTING JOURNALS 12/31/12 715.56 2013 6 12/31/12 258,103 JOURNAL D/J CASH DISBURSEMENTS 1,088.36 2013 6 12/31/12 258,105 U/B JRN 010 POSTING JOURNALS 12/31/12 2,384.15 2013 6 12/31/12 258,114 12/27/12 NSF FEE FROM BANK ON JESSE BERRY 10.00 2013 6 12/31/12 258,116 DEC. 28,2012 DECEMBER PENSION 1,482.91 2013 6 12/31/12 258,118 DEC. 28,2012 DECEMBER PENSION 929.16 2013 6 12/31/12 258,120 DEC. 28,2012 DECEMBER PENSION 7,499.37 2013 6 12/31/12 258,121 DEC. 28,2012 BOAZ SEWER TO CWP WATER DECEMBER PAYROLL 5,604.05 2013 6 12/31/12 258,131 DEC. 28,2012 CWP SEWER OCT PAYROLL TO WATER 16,216.73 2013 6 12/31/12 258,136 DEC.2012 BOA2 WATER DECEMBER ALLOCATION 4,352.67 2013 6 12/31/12 258,138 DEC.2012 BOAZ SEWER DECEMBER ALLOCATION 3,285.03 2013 6 12/31/12 258,140 DEC.21,2012 NICOLOZAKES RISER RIDGE OVERUN CONSTRUC. 65,497.00 2013 6 12/31/12 258,142 DEC.21,2012 CERRONE AIDE VOLCANO ROAD SLIP REPAIR 15,000.00 2013 6 1/18/13 259,390 DEC BK STMT NSF FEES 20.00 2013 6 1/16/13 259,393 DEC BK STMT NSF REVERSAL 10.00 2013 6 230.856.46
2013 7 1/02/13 258,153 U/B JRN 001 POSTING JOURNALS 1/02/13 787.18 2013 7 1/02/13 258,170 U/B JRN 010 POSTING JOURNALS 1/02/13 3,528.62 2013 7 1/02/13 258,181 U/B JRN 001 POSTING JOURNALS 1/02/13 22.98- 2013 7 1/03/13 258,192 U/B JRN 001 POSTING JOURNALS 1/03/13 1,540.93 2013 7 1/03/13 258,198 U/B JRN 001 POSTING JOURNALS 1/03/13 1,480.63 2013 7 1/03/13 258,207 U/B JRN 010 POSTING JOURNALS 1/03/13 4,101.84 2013 7 1/04/13 258,218 U/B JRN 001 POSTING JOURNALS 1/04/13 1,355.00 2013 7 1/04/13 258,230 U/B JRN 010 POSTING JOURNALS 1/04/13 6,267.61 2013 7 1/07/13 258,299 U/B JRN 001 POSTING JOURNALS 1/07/13 913.47 2013 7 1/07/13 258,305 U/B JRN 001 POSTING JOURNALS 1/07/13 14,138.94 2013 7 1/07/13 258,312 U/B JRN 010 POSTING JOURNALS 1/07/13 3,350.29 2013 7 1/08/13 258,327 U/B JRN 001 POSTING JOURNALS 1/08/13 71.03 8/02/13 Claywood Park PSD 8/02/13 01: 49 : 59PM PAGE 16 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS / ENDING YEAR PER DATE TFAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 7 1/08/13 258,338 P/R JRN 400 DIRECT DEPOSIT NET PAY 1/08/13 9,053.63 2013 7 1/08/13 258,378 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,639.4 9 - - 2 0 13 7 1m/E'-3 80ALOCATrONi~O~~~N~T~~~R~M TT23rll rm------r;475.00 - . - 2013 7 1/08/13 258,527 JOURNAL D/J CASH DISBURSEMENTS 106,070.93 2013 7 1/08/13 258,595 U/B JRN 001 POSTING JOURNALS 1/08/13 5,143.68 2013 7 1/08/13 258,602 U/B JRN 010 POSTING JOURNALS 1/08/13 2,973.58 2013 7 1/09/13 258,619 U/B JRN 001 POSTING JOURNALS 1/09/13 1,455.16 2013 7 1/09/13 258,700 U/B JRN 001 POSTING JOURNALS 1/09/13 3,426.57 2013 7 1/09/13 258,709 U/B JRN 001 POSTING JOURNALS 1/09/13 46.34- 2013 7 1/09/13 258,729 U/B JRN 010 POSTING JOURNALS 1/09/13 2,023.86 2013 7 1/10/13 258,746 U/B JRN 001 POSTING JOURNALS 1/10/13 331.38 2013 7 1/10/13 258,759 U/B JRN 002 POSTING JOURNALS 1/10/13 2,365.12 2013 7 1/10/13 258,772 U/B JRN 001 POSTING JOURNALS 1/10/13 89.19- 2013 7 1/10/13 258,788 JOURNAL D/J CASH DISBURSEMENTS 2,477.00 2013 7 1/10/13 258,796 U/B JRN 010 POSTING JOURNALS 1/10/13 1,334,lO 2013 7 1/10/13 258,810 JOURNAL V/C VOIDED CHECKS JOURNAL 107.08 2013 7 1/11/13 258,820 U/B JRN 001 POSTING JOURNALS 1/11/13 147.83 2013 7 1/11/13 258,822 JAN 02 2013 JAMES ATKINSON JR BAL OF TAP FEES 65.00 2013 7 1/11/13 258,825 JAN 02 2013 NSF FEE-JESSICA BELL 10.00 2013 7 1/11/13 258,837 JAN 9,2013 NSF FEE-RUBY ALLEMAN 10.00 2013 7 1/11/13 258,839 JAN 10,2013 NSF FEE-CATHY CROUSER 10 IO0 2013 7 1/11/13 258,841 JAN 10,2013 NSF FEE-BRENDA VAUGHN 10.00 2013 7 1/11/13 258,849 U/B JRN 001 POSTING JOURNALS 1/11/13 3,395.09 2013 7 1/11/13 258,855 U/B JRN 010 POSTING JOURNALS 1/11/13 2,015.92 2013 7 1/14/13 258,865 U/B JRN 001 POSTING JOURNALS 1/14/13 234.60 2013 7 1/14/13 258,881 U/B JRN 002 POSTING JOURNALS 1/14/13 4,705:49 2013 7 1/14/13 258,888 U/B JRN 001 POSTING JOURNALS 1/14/13 25.28- 2013 7 1/14/13 258,895 U/B JRN 001 POSTING JOURNALS 1/14/13 58.20- 2013 7 1/14/13 258,905 U/B JRN 010 POSTING JOURNALS 1/14/13 2,586.80 2013 7 1/15/13 258,942 U/B JRN 001 POSTING JOURNALS 1/15/13 343.06 2013 7 1/15/13 258,953 P/R JRN 401 DIRECT DEPOSIT NET PAY 1/15/13 8,700.54 2013 7 1/15/13 258,992 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 2,447.04 2013 7 1/15/13 258,994 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,433.00 2013 7 1/15/13 258,999 U/B JRN 002 POSTING JOURNALS 1/15/13 46.873.81 2013 7 1/15/13 259,017 1/14/2013 NSF FEE-STACY SPRINGER 10.00 2013 7 1/15/13 259,019 1/14/2013 NSF FEE-BRIAN SCHAFFER 10.00 2013 7 1/15/13 259,024 U/B JRN 010 POSTING JOURNALS 1/15/13 1,549.07 2013 7 1/16/13 259,056 U/B JRN 001 POSTING JOURNALS 1/16/13 259.80 2013 7 1/16/13 259,154 JOURNAL D/J CASH DISBURSEMENTS 3,815.92 2013 7 1/16/13 259,223 U/B JRN 001 POSTING JOURNALS 1/16/13 2,890.98 2013 7 1/16/13 259,229 U/B JRN 010 POSTING JOURNALS 1/16/13 1,619.67 2013 7 1/16/13 259,238 U/B JRN 001 POSTING JOURNALS 1/16/13 259.80-
2013 7 1/17/13 259,253 U/B JRN 001 POSTING JOURNALS 1/17/13 964 I 70 2013 7 1/17/13 259,257 U/B JRN 001 POSTING JOURNALS 1/17/13 60.00- 2013 7 1/17/13 259,289 U/B JRN 001 POSTING JOURNALS 1/17/13 4,745.28
...... _ . -...... 8/02/13 * Claywood Park PSD 8/02/13 01:49:59pM PAGE 17 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 7 1/17/13 259,308 U/B JRN 010 POSTING JOURNALS 1/17/13 2,376.50 2013 7 1/18/13 259,360 U/B JRN 001 POSTING JOURNALS 1/18/13 313.46 - - -____ - ~- - . - . - . 2013 7 1/18/13 259,365 1/17/2013 NSF FEE-MICHAEL CHANDLER 10.00 2013 7 1/18/13 259,374 JOURNAL D/J CASH DISBURSEMENTS 1,142.00 2013 7 1/18/13 259,378 U/B JRN 096 POSTING JOURNALS 1/18/13 11,112.85 2013 7 1/18/13 259,385 U/B JRN 001 POSTING JOURNALS 1/18/13 2,860.19 2013 7 1/18/13 259,396 U/B JRN 010 POSTING JOURNALS 1/18/13 5,903.12 2013 7 1/21/13 259,414 U/B JRN 001 POSTING JOURNALS 1/21/13 1,679.00 2013 7 1/21/13 259,420 U/B JRN 001 POSTING JOURNALS 1/21/13 3,780.98 2013 7 1/21/13 259,426 U/B JRN 010 POSTING JOURNALS 1 / 2 1 / 1 3 4,279.34 2013 7 1/22/13 259,438 U/B JRN 010 POSTING JOURNALS 1/22/13 812.02 2013 7 1/22/13 259,447 U/B JRN 001 POSTING JOURNALS 1/22/13 368.74 2013 7 1/22/13 259,452 P/R JRN 402 DIRECT DEPOSIT NET PAY 1/22/13 9,127.71 2013 7 1/22/13 259,453 P/R JRN 402 DEDUCTION # 0008 1/22/13 25.00 2013 7 1/22/13 259,492 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,939.61 2013 7 1/22/13 259,494 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,426.00 2013 7 1/22/13 259,495 U/B JRN 001 POSTING JOURNALS 1/22/13 4,385.51 2013 7 1/22/13 259,535 JOURNAL D/J CASH DISBURSEMENTS 235.76 2013 7 1/22/13 259,537 U/B JRN 001 POSTING JOURNALS 1/22/13 .01 2013 7 1/22/13 259,539 U/B JRN 010 POSTING JOURNALS 1/22/13 598.76 2013 7 1/23/13 259,544 U/B JRN 001 POSTING JOURNALS 1/23/13 253.24 2013 7 1/23/13 259,548 U/B JRN 001 POSTING JOURNALS 1/23/13 1,844.61 2013 7 1/23/13 259,557 U/B JRN 010 POSTING JOURNALS 1/23/13 896.46 2013 7 1/24/13 259,564 U/B JRN 001 POSTING JOURNALS 1/24/13 326.51 2013 7 1/24/13 259,571 U/B JRN 002 POSTING JOURNALS 1/24/13 689.57 2013 7 1/24/13 259,594 U/B JRN 010 POSTING JOURNALS 1/24/13 504.42 2013 7 1/25/13 259,654 JOURNAL D/J CASH DISBURSEMENTS 41.30 2013 7 1/25/13 259,678 JOURNAL D/J CASH DISBURSEMENTS 2,368.75 2013 7 1/25/13 259,684 U/B JRN 002 POSTING JOURNALS 1/25/13 62.94 2013 7 1/25/13 259,692 U/B JRN 010 POSTING JOURNALS 1/25/13 1,547.28 2013 7 1/28/13 259,721 U/B JRN 111 POSTING JOURNALS 1/28/13 760.92 2013 7 1/28/13 259,730 U/B JRN 111 POSTING JOURNALS 1/28/13 719.77 2013 7 1/28/13 259,734 U/B JRN 111 POSTING JOURNALS 1/26/13 653.22 2013 7 1/28/13 259,738 U/B JRN 001 POSTING JOURNALS 1/28/13 844.23 2013 7 1/28/13 259,773 U/B JRN 098 DEPOSIT REFUNDS 1/28/13 229.15 2013 7 1/28/13 259,785 U/B JRN 098 DEPOSIT REFUNDS 1/28/13 621.03 2013 7 1/28/13 259,799 U/B JRN 098 DEPOSIT REFUNDS 1/28/13 10.72 2013 7 1/29/13 259,819 U/B JRN 001 POSTING JOURNALS 1/29/13 184.26 2013 7 1/29/13 259,828 P/R JRN 403 DIRECT DEPOSIT NET PAY 1/29/13 9,584.41 2013 7 1/29/13 259,829 P/R JRN 403 DEDUCTION # 0008 1/29/13 25.00 2013 7 1/29/13 259,871 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 2,015.65 2013 7 1/29/13 259,873 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,420.00 2013 7 1/29/13 259,975 U/B JRN 010 POSTING JOURNALS 1/29/13 1,752.05 2013 7 1/30/13 260,002 JOURNAL D/J CASH DISBURSEMENTS 1,093.38 2013 7 1/30/13 260,114 12-29-13 JANUARY PENSION 1,960.08 8/02/13 Claywood Park PSD 8/02/13 01 : 49 : 59PM P&GE 18' FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 7 1/30/13 260,116 12-29-13 JANUARY PENSION 1,186.63 2013 7 1/30/13 260,118 12-29-13 JANUARY PENSION 8,996.00 __. .- - __ -- --__ - 2013 7- i73~S3~2r01-29-13 -BOAZSEWERTOCWP~KTERJAN PAYROLL 5,866.72 2013 7 1/30/13 260,126 1-30-13 BOAZ SW TO CWP WA JAN COMMISSION PAYROLL 242.22 2013 7 1/30/13 260,134 U/B JRN 001 POSTING JOURNALS 1/30/13 14.48 2013 7 1/30/13 260,138 JAN 2013 CENTRAL BZ $3340.96 CARD,$1686.40 ACH 5,027.36 329 CENTRAL BOAZ PUBLIC SERVICE 2013 7 1/30/13 260,140 U/B JRN 010 POSTING JOURNALS 1/30/13 737.68 2013 7 1/30/13 260,249 NOV 2012 CWP NOV SEWER PAYROLL PAID TO WATER 13,954.02 2013 7 1/30/13 260,373 JOURNAL D/J CASH DISBURSEMENTS 103,107.02 2013 7 1/30/13 260,451 JOURNAL D/J CASH DISBURSEMENTS 6.23 2013 7 1/31/13 260,476 U/B JRN 001 POSTING JOURNALS 1/31/13 250.20 2013 7 1/31/13 260,487 U/B JRN 010 POSTING JOURNALS 1/31/13 1,435.80 2013 7 1/31/13 260,504 1/30/13 BOAZ WATER JANUARY ALLOCATION 4,352.67 2013 7 1/31/13 260,506 1/30/13 BOAZ SEWER JANUARY ALLOCATION 3,285.03 2013 7 2/08/13 260,924 1/30/13 CWP OCTOBER SW ALLOCATION TO WATER 10,224.65 2013 7 2/11/13 261,047 JAN BK STMT TO CORRECT DEP IN WRONG ACCT 60.00 2013 7 2/11/13 261,051 JAN BK STMT NSF FEE 10.00 2013 7 2/11/13 261,054 JAN BK STMT TO CORRECT NSF FEES 20.00 2013 7 172,216.45
2013 8 2/01/13 260,538 U/B JRN 001 POSTING JOURNALS 2/01/13 582.95 2013 8 2/01/13 260,543 U/B JRN 001 POSTING JOURNALS 2/01/13 937.95 2013 8 2/01/13 260,552 JOURNAL D/J CASH DISBURSEMENTS 1,256.75 2013 8 2/01/13 260,554 U/B JRN 010 POSTING JOURNALS 2/01/13 4,354.21 2013 8 2/04/13 260,564 U/B JRN 001 POSTING JOURNALS 2/04/13 2,119.09 2013 8 2/04/13 260,574 U/B JRN 001 POSTING JOURNALS 2/04/13 3,548.96 2013 8 2/04/13 260,582 U/B JRN 001 POSTING JOURNALS 2/04/13 617.87 2013 8 2/04/13 260,586 U/B JRN 001 POSTING JOURNALS 2/04/13 9,788.65 2013 8 2/04/13 260,593 U/B JRN 001 POSTING JOURNALS 2/04/13 22.98 2013 8 2/04/13 260,597 U/B JRN 010 POSTING JOURNALS 2/04/13 5,797.01 2013 8 2/04/13 260,608 U/B JRN 001 POSTING JOURNALS 2/04/13 7.45 2013 8 2/05/13 260,612 U/B JRN 001 POSTING JOURNALS 2/05/13 1,061.79 2013 8 2/05/13 260,623 P/R JRN 404 DIRECT DEPOSIT NET PAY 2/05/13 9,354.35 2013 8 2/05/13 260,624 P/R JRN 404 DEDUCTION # 0008 2/05/13 25.00 2013 8 2/05/13 260,663 ALL0 CATION 100.002 ORIGINATING FROM - 1 236 111 00 2,002.90 2013 8 2/05/13 260,665 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,540.00 2013 8 2/05/13 260,666 U/B JRN 011 POSTING JOURNALS 2/05/13 5,743,20 2013 8 2/05/13 260,710 U/B JRN 010 POSTING JOURNALS 2/05/13 3,330.01 2013 8 2/06/13 260,752 U/B JRN 001 POSTING JOURNALS 2/06/13 604.88 2013 8 2/06/13 260,757 U/B JRN 001 POSTING JOURNALS 2/06/13 3,242.45 2013 8 2/06/13 260,768 U/B JRN 010 POSTING JOURNALS 2/06/13 2,182.64 2013 8 2/06/13 260,781 U/B JRN 001 POSTING JOURNALS 2/06/13 .02 2013 8 2/07/13 260,789 U/B JRN 001 POSTING JOURNALS 2/07/13 112.76 2013 8 2/07/13 260,793 U/B JRN 001 POSTING JOURNALS 2/07/13 1,169.24 8/02/13 Claywood Park PSD 8/02/13 01:49:59PM PAGE 19 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TR?.N-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 8 2/07/13 260,798 U/B JRN 001 POSTING JOURNALS 2/07/13 3,519.84 2013 8 2/07/13 260,841 JOURNAL D/J CASH DISBURSEMENTS 8.00 - ___I__ - - ______- -_ -. 2013 8 2/07/13 260,873 U/B JRN 010 POSTING JOURNALS 2/07/13 2,966.82 2013 8 2/08/13 260,916 JOURNAL D/J CASH DISBURSEMENTS 1,145.00 2013 8 2/08/13 260,918 U/B JRN 001 POSTING JOURNALS 2/08/13 2,875.56 2013 8 2/08/13 260,931 U/B JRN 001 POSTING JOURNALS 2/08/13 258.90 2013 8 2/08/13 260,938 U/B JRN 010 POSTING JOURNALS 2/08/13 1,645.02 2013 8 2/11/13 260,969 U/B JRN 001 POSTING JOURNALS 2/11/13 289.63 2013 8 2/11/13 261,027 JOURNAL D/J CASH DISBURSEMENTS 104,064.30 2013 8 2/11/13 261,057 U/B JRN 002 POSTING JOURNALS 2/11/13 1,312.55 2013 8 2/11/13 261,061 U/B JRN 002 POSTING JOURNALS 2/11/13 3,592.78 2013 8 2/11/13 261,075 U/B JRN 010 POSTING JOURNALS 2/11/13 2,555.57 2013 8 2/12/13 261,096 U/B JRN 001 POSTING JOURNALS 2/12/13 192.77 2013 8 2/12/13 261,103 P/R JRN 405 DIRECT DEPOSIT NET PAY 2/12/13 9,305.93 2013 8 2/12/13 261,104 P/R JRN 405 DEDUCTION # 0008 2/12/13 25.00 2013 8 2/12/13 261,144 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,979.74 2013 8 2/12/13 261,146 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,459.00 2013 8 2/12/13 261,147 U/B JRN 001 POSTING JOURNALS 2/12/13 279.20 2013 8 2/12/13 261,151 U/B JRN 002 POSTING JOURNALS 2/12/13 2,546.39 , 2013 8 2/12/13 261,160 U/B JRfi 001 POSTING JOURNALS 2/12/13 67.90- 2013 8 2/12/13 261,168 2/12/2013 NSF FEE BRENDA VAUGHN DBA HILLBILLY SHAK 10.00 2013 8 2/12/13 261,170 U/B JRN 010 POSTING JOURNALS 2/12/13 1,823.75 2013 8 2/13/13 261,186 U/B JRN 001 POSTING JOURNALS 2/13/13 192.00 2013 8 2/13/13 261,197 U/B JRN 001 POSTING JOURNALS 2/13/13 I,974.01 2013 8 2/13/13 261,208 U/B JRN 001 POSTING JOURNALS 2/13/13 25.89- 2013 8 2/13/13 261,216 2/13/2013 NSF FEE APRIL DAWN WILLIAMS 10.00 2013 8 2/13/13 261,229 U/B JRN 010 POSTING JOURNALS 2/13/13 1,690.54
2013 8 2/14/13 261,276 U/B JRN 001 POSTING JOURNALS 2/14/13 292 I 11 2013 8 2/14/13 261,287 U/B JRN 001 POSTING JOURNALS 2/14/13 2,313.37 2013 8 2/14/13 261,293 U/B JRN 010 POSTING JOURNALS 2/14/13 1,141.34 2013 8 2/14/13 261,308 JOURNAL D/J CASH DISBURSEMENTS 6.00 2013 8 2/15/13 261,319 JOURNAL D/J CASH DISBURSEMENTS 2,418.00 2013 8 2/15/13 261,329 JOURNAL,D/J CASH DISBURSEMENTS 100.00 2013 8 2/15/13 261,338 U/B JRN 001 POSTING JOURNALS 2/15/13 271.50 2013 8 2/15/13 261,342 U/B JRN 001 POSTING JOURNALS 2/15/13 1,859.94 2013 8 2/15/13 261,350 U/B JRN 111 POSTING JOURNALS 2/15/13 2,291.42 2013 8 2/15/13 261,376 U/B JRN 010 POSTING JOURNALS 2/15/13 3,866.56 2013 8 2/19/13 261,390 U/B JRN 001 POSTING JOURNALS 2/19/13 3,269.66 2013 8 2/19/13 261,399 U/B JRN 001 POSTING JOURNALS 2/19/13 1,343.72 2013 8 2/19/13 261,411 P/R JRN 406 DIRECT DEPOSIT NET PAY 2/19/13 9,170.45 2013 8 2/19/13 261,412 P/R JRN 406 DEDUCTION # 0008 2/19/13 25.00 2013 8 2/19/13 261,452 ALLOCATION 100.001 ORIGINATING FROM 1 236 111 00 1,949.38 2013 8 2/19/13 261,454 ALLOCATION 100.00% ORIGINATING FROM 1 236 112 00 1,436.00 2013 8 2/19/13 261,455 U/B JRN 096 POSTING JOURNALS 2/19/13 10,876.93 2013 8 2/19/13 261,466 U/B JRN 002 POSTING JOURNALS 2/19/13 39,625.41 8/02/13 Claywood Park PSD 8/02/13 01:49:59P~ PAGE 20 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 8 2/19/13 261,472 U/B JRN 111 POSTING JOURNALS 2/19/13 1,541.04 2013 8 2/19/13 261,478 U/B JRN 111 POSTING JOURNALS 2/19/13 39.78 ------I_----.__ .___. . .------__- 2013 8 2/19/13 261,484 U/B JRN 001 POSTING JOURNALS 2/19/13 35.92- 2013 8 2/19/13 261,492 2/19/2013 NSF FEE MELISSA GODFREY 10.00 2013 8 2/19/13 261,494 U/B JRN 010 POSTING JOURNALS 2/19/13 3,142.26 2013 8 2/20/13 261,518 U/B JRN 001 POSTING JOURNALS 2/20/13 1,321.50 2013 8 2/20/13 261,523 U/B JRN 001 POSTING JOURNALS 2/20/13 665.90 2013 8 2/20/13 261,528 U/B JRN 001 POSTING JOURNALS 2/20/13 3,946.54 2013 8 2/20/13 261,549 U/B JRN 010 POSTING JOURNALS 2/20/13 19,067.95 2013 8 2/21/13 261,571 U/B JRN 010 POSTING JOURNALS 2/21/13 3,315.55 2013 8 2/21/13 261,577 U/B JRN 001 POSTING JOURNALS 2/21/13 1,355.64 2013 8 2/21/13 261,585 U/B JRN 001 POSTING JOURNALS 2/21/13 903.38 2013 8 2/21/13 261,624 U/B JRN 001 POSTING JOURNALS 2/21/13 1,059.13 2013 8 2/21/13 261,641 JOURNAL D/J CASH DISBURSEMENTS 1,432.00 2013 8 2/21/13 261,655 U/B JRN 010 POSTING JOURNALS 2/21/13 715.26 2013 8 2/22/13 261,662 U/B JRN 001 POSTING JOURNALS 2/22/13 246.60 2013 8 2/22/13 261,671 U/B JRN 001 POSTING JOURNALS 2/22/13 902.23 2013 8 2/22/13 261,698 JOURNAL D/J CASH DISBURSEMENTS 793.50 2013 8 2/22/13 261,706 U/B JRN 010 POSTING JOURNALS 2/22/13 1,718.41
2013 8 2/25/13 261,727 U/B JRN 001 POSTING JOURNALS 2/25/13 926 I 32 2013 8 2/25/13 261,736 U/B JRN 001 POSTING JOURNALS 2/25/13 494.77 2013 8 2/25/13 261,144 U/B JRN 001 POSTING JOURNALS 2/25/13 4,113.81 2013 8 2/25/13 261,775 U/B JRN 010 POSTING JOURNALS 2/25/13 1,415.15 2013 8 2/26/13 261,791 U/B JRN 001 POSTING JOURNALS 2/26/13 235.81 2013 8 2/26/13 261,802 P/R JRN 407 DIRECT DEPOSIT NET PAY 2/26/13 9,660.48 2013 8 2/26/13 261,803 P/R JRN 407 DEDUCTION ?4 0008 2/26/13 25.00 2013 8 2/26/13 261,846 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 2,040.72 2013 8 2/26/13 261,848 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,477.00 2013 8 2/26/13 261,853 U/B JRN 001 POSTING JOURNALS 2/26/13 721.62 2013 8 2/26/13 261,868 FEB 2013 FEBRUARY PENSION 1,533.47 2013 8 2/26/13 261,870 FEE 2013 FEBRUARY PENSION-MTR READERS 992.96 2013 8 2/26/13 261,872 FEB 2013 FEBRUARY PENSION-ADM/GENERAL 7,442.94 2013 8 2/26/13 261,877 U/B JRN 010 POSTING JOURNALS 2/26/13 684.90 2013 8 2/26/13 261,874 FEB 2013 CREDIT CARD $4747.01 hr ACH PYMT $1746.84 6.493.85 329 CENTRAL BOA2 PUBLIC SERVICE 2013 8 2/26/13 261,895 BZ FEB PAYRL BZ SEWER TO CWP WATER FEB PAYROLL 3,907.58 2013 8 2/26/13 261,900 COMM.PAYROLL BZ SW TO CWP WA COMM. FEB PAYROLL 242.22 2013 8 2/27/13 261,904 U/B JRN 001 POSTING JOURNALS 2/27/13 102.28 2013 8 2/27/13 262,135 U/B JRN 098 DEPOSIT REFUNDS 2/27/13 543.47 2013 8 2/21/13 262,141 U/B JRN 098 DEPOSIT REFUNDS 2/27/13 1,038.07 2013 8 2/27/13 262,161 U/B JRN 098 DEPOSIT REFUNDS 2/27/13 73.49 2013 8 2/27/13 262,173 U/B JRN 098 DEPOSIT REFUNDS 2/27/13 227.69 2013 8 2/27/13 262,200 U/B JRN 010 POSTING JOURNALS 2/28/13 1,079 .lo 2013 8 2/28/13 262,212 U/B JRN 001 POSTING JOURNALS 2/28/13 184.65 2013 8 2/28/33 262,271 U/B JRN 001 POSTING JOURNALS 2/28/13 338.72 ,8/02/13* Claywood Park PSD 8/02/13 01:49:59PM PAGE 21 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 8 2/28/13 262,275 U/B JRN 001 POSTING JOURNALS 2/28/13 22.31- 2013 8 2/28/13 262,283 2/28/13 NSF FEE FOR JESSICAL BELL 10.00 ______--- ..------...~_ . 2013 8 2/28/13 262,288 2/28/2013 BOAZ PAID FOR POSTAGE USED 112.51 2013 8 2/28/13 262,291 U/B JRN 010 POSTING JOURNALS 2/28/13 472.28 2013 8 2/28/13 262,480 JOURNAL D/J CASH DISBURSEMENTS 71,281.71 2013 8 2/26/13 262,524 2/28/13 BOAZ WATER FEBRUARY ALLOCATION 4,352.67 2013 8 2/28/13 262,526 2/28/13 BOA2 SEWER FEBRUARY ALLOCATION 3,285.03 2013 8 2/28/13 262,530 2/28/13 CWP NOVEMBER SEWER ALLOCATION TO WATER 10,224.65 2013 8 2/28/13 262,534 2/28/13 CWP DECEMBER SEWER PAYROLL PAID TO WTR 15,312.81 2013 8 165,289.87
2013 9 3/01/13 262,546 U/B JRN 001 POSTING JOURNALS 3/01/13 465.87 2013 9 3/01/13 262,571 U/B JRN 010 POSTING JOURNALS 3/01/13 4,969.73 2013 9 3/04/13 262,594 U/B JRN 001 POSTING JOURNALS 3/04/13 2,363.94 2013 9 3/04/13 262,604 U/B JRN 001 POSTING JOURNALS 3/04/13 2,472.27 2013 9 3/04/13 262,609 U/B JRN 001 POSTING JOURNALS 3/04/13 320.74 2013 9 3/04/13 262,614 U/B JRN 010 POSTING JOURNALS 3/04/13 5,380.90 2013 9 3/04/13 262,628 U/B JRN 001 POSTING JOURNALS 3/04/13 4,362.34 2013 9 3/05/13 262,638 U/B JRN 001 POSTING JOURNALS 3/05/13 606.28 2013 9 3/05/13 262,642 P/R JRN 408 DIRECT DEPOSIT NET PAY 3/05/13 9,229.36 2013 9 3/05/13 262,643 P/R JRN 408 DEDUCTION # 0008 3/05/13 25.00 2013 9 3/05/13 262,682 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 1,969.88 2013 9 3/05/13 262,684 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,483.00 2013 9 3/05/13 262,685 U/B JRN 010 POSTING JOURNALS 3/05/13 4,198.87 2013 9 3/05/13 262,699 U/B JRN 001 POSTING JOURNALS 3/05/13 185.73 2013 9 3/05/13 262,703 U/B JRN 001 POSTING JOURNALS 3/05/13 6,603.52 2013 9 3/06/13 262,714 U/B JRN 001 POSTING JOURNALS 3/06/13 1,772.15 2013 9 3/06/13 262,769 U/B JRN 010 POSTING JOURNALS 3/06/13 2,127.50 2013 9 3/06/13 262,788 U/B JRN 001 POSTING JOURNALS 3/06/13 5,381.24 2013 9 3/07/13 262,859 U/B JRN 001 POSTING JOURNALS 3/07/13 252.86 2013 9 3/07/13 262,870 U/B JRN 010 POSTING JOURNALS 3/07/13 1,945.69 2013 9 3/07/13 262,890 U/B JRN 001 POSTING JOURNALS 3/01/13 25,OO- 2013 9 3/07/13 262,892 U/B JRN 001 POSTING JOURNALS 3/07/13 1,146.90 2013 9 3/07/13 262,898 U/B JRN 001 POSTING JOURNALS 3/07/13 2,232.51 2013 9 3/08/13 262,927 U/B JRN 001 POSTING JOURNALS 3/08/13 68.94 2013 9 3/08/13 262,947 JOURNAL D/J CASH DISBURSEMENTS 406,75 2013 9 3/08/13 262,954 U/B JRN 010 POSTING JOURNALS 3/08/13 2,432.85 2013 3/08/13 263,027 U/B JRN 001 POSTING JOURNALS 3/08/13 6,273.91 2013 3/11/13 263,046 U/B JRN 001 POSTING JOURNALS 3/11/13 435.75 2013 3/11/13 263,062 U/B JRJ 010 POSTING JOURNALS 3/11/13 1,695.72 2013 3/11/13 263,077 U/B JRN 001 POSTING JOURNALS 3/11/13 2,260.20 2013 3/11/13 263,081 U/B JRN 002 POSTING JOURNALS 3/11/13 4,367.47 2013 3/11/13 263,150 JOURNAL D/J CASH DISBURSEMENTS 107,250.23 2013 3/12/13 263,179 U/B JRN 001 POSTING JOURNALS 3/12/13 48.26 2013 3/12/13 263,190 U/B JRN 010 POSTING JOURNALS 3/12/13 2,553.38 8/02/13 Claywood Park PSD 8/02/13 01:49: 59PM PAGE 22' FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 9 3/12/13 263,209 P/R JRN 409 DIRECT DEPOSIT NET PAY 3/12/13 9,159.96 2013 9 3/12/13 263,210 P/R JRN 409 DEDUCTION # 0008._ 3/12/13____ 25.00 __ ~__---~ __ -- 2013 9 3/12/13 263,249 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,949.62 2013 9 3/12/13 263,251 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,441.00 2013 9 3/12/13 263,252 U/B JRN 001 POSTING JOURNALS 3/12/13 2,047.07
2013 9 3/12/13 263,258 U/B JRN 001 POSTING JOURNALS 3/12/13 25 I 28- 2013 9 3/12/13 263,264 3/12/13 NSF NSF FEE FOR MILLARD HOLBERT 10.00 2013 9 3/12/13 263,270 3/12/13 TRI STATE PIPELINE WARRANTY LEAK REPAIRS 1,980.97 2013 9 3/12/13 263,272 3/12/13 DOH 0CCUP.OVERPAYMENTRISER RGE/LAU FRK 911.17 2013 9 3/13/13 263,294 U/B JRN 010 POSTING JOURNALS 3/13/13 1,597.71 2013 9 3/13/13 263,317 U/B JRN 002 POSTING JOURNALS 3/13/13 2,021.20 2013 9 3/13/13 263,323 U/B JRN 001 POSTING JOURNALS 3/13/13 41.00- 2013 9 3/13/13 263,329 3/13/13 NSF FEE FOR JAMES ROLLINS 10.00 2013 9 3/14/13 263,335 U/B JRN 010 POSTING JOURNALS 3/14/13 1,123.52 2013 9 3/14/13 263,345 U/B JRN 001 POSTING JOURNALS 3/14/13 1,811.18 2013 9 3/14/13 263,350 U/B JRN 001 POSTING JOURNALS 3/14/13 490.19
2013 9 3/15/13 263,358 U/B JRN 001 POSTING JOURNALS 3/15/13 618 I 95 2013 9 3/15/13 263,366 U/B JRN 010 POSTING JOURNALS 3/15/13 1,613.14 2013 9 3/15/13 263,386 JOURNAL D/J CASH DISBURSEMENTS 1,500.00 2013 9 3/15/13 263,404 U/B JRN 001 POSTING JOURNALS 3/15/13 4,212.62 2013 9 3/18/13 263,411 U/B JRN 001 POSTING JOURNALS 3/18/13 1,660.04 2013 9 3/18/13 263,424 U/B JRN 001 POSTING JOURNALS 3/18/13 559.85 2013 9 3/18/13 263,429 U/B JRN 096 POSTING JOURNALS 3/18/13 10,978.93 2013 9 3/18/13 263,436 U/B JRN 010 POSTING JOURNALS 3/18/13 1,660.53 2013 9 3/18/13 263,410 U/B JRN 001 POSTING JOURNALS 3/18/13 2,749.20 2013 9 3/18/13 263,483 U/B JRN 001 POSTING JOURNALS 3/18/13 54,089.37 2013 9 3/19/13 263,498 U/B JRN 001 POSTING JOURNALS 3/19/13 438.95 2013 9 3/19/13 263,507 P/R JRN 410 DIRECT DEPOSIT NET PAY 3/19/13 8,851.37 2013 9 3/19/13 263,508 P/R JRN 410 DEDUCTION # 0008 3/19/13 25.00 2013 3/19/13 263,548 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,883.24 2013 3/19/13 263,550 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,393.00 2013 3/19/13 263,551 U/B JRN 010 POSTING JOURNALS 3/19/13 3,265.08 2013 3/19/13 263,570 JOURNAL D/J CASH DISBURSEMENTS 280.00 2013 3/19/13 263,577 U/B JRN 001 POSTING JOURNALS 3/19/13 401.28 2013 3/19/13 263,581 U/B JRN 001 POSTING JOURNALS 3/19/13 2,618.35 2013 3/20/13 263,590 U/B JRN 001 POSTING JOURNALS 3/20/13 2,089.10 2013 3/20/13 263,595 U/B JRN 001 POSTING JOURNALS 3/20/13 892.35 2013 9 3/20/13 263,604 U/B JRN 010 POSTING JOURNALS 3/20/13 2,988.46 2013 9 3/20/13 263,617 U/B JRN 001 POSTING JOURNALS 3/20/13 3,097.85 2013 9 3/20/13 263,623 U/B JRN 001 POSTING JOURNALS 3/20/13 35.61- 2013 9 3/20/13 263,631 3/20/13 NSF FEE FOR TABATHA PHILLIPS 10.00 2013 9 3/21/13 263,635 U/B JRN 010 POSTING JOURNALS 3/21/13 4,110.44 2013 9 3/21/13 263,642 U/R JRN 001 POSTING JOURNALS 3/21/13 1,434.26 2013 9 3/21/13 263,641 U/B JRN 001 POSTING JOURNALS 3/21/13 897.38 2013 9 3/21/13 263,686 U/B JRN 001 POSTING JOURNALS 3/21/13 652.60 8/02/13 Claywood Park PSD 8/02/13 01:49:59PM PAGE 23 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXPfLIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 9 3/22/13 263,718 JOURNAL D/J CASH DISBURSEMENTS 1,662.00
-.- .2QLL. .%-3/22/13 263,724 U/B JRN 001 POSTING JOUpNALS 3/22/13 __ 308.71 ---___ _. 2013 9 3/22/13 263,728 U/B JRN 010 POSTING JOURNALS 3/22/ 13 1,482.20 2013 9 3/22/13 263,745 U/B JRN 001 POSTING JOURNALS 3/22/13 676.77 2013 9 3/25/13 263,761 U/B JRN 001 POSTING JOURNALS 3/25/13 514.93 2013 9 3/25/13 263,770 U/B JRN 010 POSTING JOURNALS 3/25/13 903.95 2013 9 3/25/13 263,786 U/B JRN 001 POSTING JOURNALS 3/25/13 868.36 2013 9 3/25/13 263,795 U/B JRN 001 POSTING JOURNALS 3/25/13 371.38 2013 9 3/26/13 263,829 U/B JRN 001 POSTING JOURNALS 3/26/13 72.33 2013 9 3/26/13 263,837 P/R JRN 411 DIRECT DEPOSIT NET PAY 3 /26 /13 9,231.07 2013 9 3/26/13 263,838 P/R JRN 411 DEDUCTION # 0008 3 /26/13 25.00 2013 9 3/26/13 263,881 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,950.63 2013 9 3/26/13 263,883 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,408.00 2013 9 3/26/13 263,884 U/B JRN 010 POSTING JOURNALS 3/26/ 13 723.80 2013 9 3/26/13 263,899 U/B JRN 001 POSTING JOURNALS 3 /26/13 339.41 2013 9 3/26/13 263,908 MAR PAYROLL BZ SW TO CWP WA MARCH PAYROLL 4,886.91 2013 9 3/26/13 263,914 COMM PAYROLL BZ SW TO CWP WA COW MARCH PAYROLL- 242.22 2013 9 3/27/13 263,959 U/B JRN 001 POSTING JOURNALS 3/27/13 229.33 2013 9 3/27/13 263,963 U/B JRN 010 POSTING JOURNALS 3/27/13 554.64 2013 9 3/27/13 263,999 U/B JRN 098 DEPOSIT REFUNDS 3/27/13 220.82 2013 9 3/27/13 264,011 U/B JRN 098 DEPOSIT REFUNDS 3/27/13 782.11 2013 9 3/27/13 264,025 U/B JRN 098 DEPOSIT REFUNDS 3/27/ 13 155.86 2013 9 3/27/13 264,037 U/B JRN 098 DEPOSIT REFUNDS 3/27/13 51.74
2013 9 3/27/13 264,053 U/B JRN 001 POSTING JOURNALS 3/28/13 39 I 78- 2013 9 3/27/13 264,059 U/B JRN 001 POSTING JOURNALS 3/28/13 56.34- 2013 9 3/27/13 264,065 3/27/13 NSF FEE FOR CAROLYN SPROUSE 10.00 2013 9 3/27/13 264,061 3/21/13 NSF FEE FOR DANNY SINK 10.00 2013 9 3/27/13 264,075 MARCH 2013 CREDIT CARDS $3662.35 & ACH $1769.74 5,432.09 329 CENTRAL BOAZ PUBLIC SERVICE 2013 9 3/27/13 264,078 MARCH 2013 WATER TREATMENT PLANT MARCH PENSION 1,456.85 2013 9 3/27/13 264,080 MARCH 2013 METER READERS MARCH PENSION 810.36 2013 9 3/27/13 264,082 MARCH 2013 ADMfGENERAL MARCH PENSION 7,431.01 2013 9 3/27/13 264,083 MARCH 2013 BOAZ WATER MARCH ALLOCATION 4,352.67 2013 9 3/27/13 264,085 MARCH 2013 BOA2 SEWER MARCH ALLOCATION 3,285.03 2013 9 3/28/13 264,306 U/B JRN 010 POSTING JOURNALS 3/28/13 728.13 2013 9 3/28/13 264,451 JOURNAL D/J CASH DISBURSEMENTS 36,785.24 2013 9 3/28/13 264,482 JOURNAL V/C VOIDED CHECKS JOURNAL 1,131.21 2013 9 3/28/13 264,513 JOURNAL D/S CASH DISBURSEMENTS 1,131.21 2013 9 3/28/13 264,543 U/B JRN 001 POSTING JOURNALS 3/28/13 333.76 2013 9 3/28/13 264,553 JOURNAL D/J CASH DISBURSEMENTS 34.98 2013 9 3/28/13 264,567 JOURNAL D/J CASH DISBURSEMENTS 1,354.06 2013 9 3/28/13 264,573 JAN PAYROLL CWP JANUARY SEWER PAYROLL PAID TO WATER 16,824.08 1 2013 9 180,273.68 2013 10 4/01/13 264,580 U/B JRN 001 POSTING JOURNALS 4/01/13 2,666.13 8/02/13 Claywood Park PSD 8/02/13 01:49:59PM PAGE 24 8 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN - BAL DEB ITS / CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 10 4/01/13 264,590 U/B JRN 010 POSTING JOURNALS 4/01/13 4,267.96 2013 10 4/01/13 264,604 U/B JRN 001 POSTING JOURNALS 4/01/13 1,992.19 ------____-______-______~ -- ___ _. __ 2013 10 4/01/13 264,613 U/B JRN 001 POSTING JOURNALS 47 61 / 13 4.266.79 ---_ 2013 10 4/02/13 264,625 U/B JRN 001 POSTING JOURNALS 4/02/13 1,181.13 2013 10 4/02/13 264,631 U/B JRN 010 POSTING JOURNALS 4/02/13 6,439.19 2013 10 4/02/13 264,646 P/R JRN 412 DIRECT DEPOSIT NET PAY 4/02/13 8,977.93 2013 10 4/02/13 264,647 P/R JRN 412 DEDUCTION # 0008 4/02/13 25.00 2013 10 4/02/13 264,686 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,916.41 2013 10 4/02/13 264,688 ALLOCATION 100.00% ORIGINATING FROM 1 236 112 00 1,443.00 2013 10 4/02/13 264,697 U/B JRN aoi POSTING JOURNALS 4/02/13 41.59- 2013 10 4/02/13 264,706 U/B JRN 001 POSTING JOURNALS 4/02/13 5,884.38 2013 10 4/02/13 264,712 U/B JRN 001 POSTING JOURNALS 4/02/13 1.19 2013 10 4/03/13 264,727 U/B JRN 111 POSTING JOURNALS 4/03/13 487.83 2013 10 4/03/13 264,738 U/B JRN 010 POSTING JOURNALS 4/03/13 2,992.56 2013 10 4/03/13 264,754 U/B JRN 001 POSTING JOURNALS 4/03/13 4,166.20 2013 10 4/04/13 264,760 U/B JRN 001 POSTING JOURNALS 4/04/13 610.69 2013 10 4/04/13 264,772 U/B JRN 010 POSTING JOURNALS 4/04/13 3,131.03 2013 10 4/04/13 264,787 U/B JRN 001 POSTING JOURNALS 4/04/13 954.19 2013 10 4/04/13 264,802 U/B JRN 001 POSTING JOURNALS 4/04/13 3,521.11 2013 10 4 / 05/13 264,812 U/B JRN 001 POSTING JOURNALS 4/05/13 121.17 2013 10 4/05/13 264,828 JOURNAL D/J cmn DISBURSEMENTS 2,000.00 2013 10 4/05/13 264,832 U/B JRN 010 POSTING JOURNALS 4/05/13 1,853.87 2013 10 4/05/13 264,853 3RD PARTY SK 941 TAXES PAID FOR STEVE V. 3RD PARTY SK 28.85 2013 10 4/05/13 264,855 U/B JRN 001 POSTING JOURNALS 4/05/13 951.71 2013 10 4/05/13 264,859 U/B JRN 001 POSTING JOURNALS 4/05/13 3,009.47 2013 10 4/08/13 264,871 U/B JRN 001 POSTING JOURNALS 4/08/13 337.95 2013 10 4/08/13 264,903 U/B JRN 010 POSTING JOURNALS 4/08/13 1,734.97 2013 10 4/08/13 264,928 U/B JRN 111 POSTING JOURNALS 4/08/13 22.98- 2013 10 4/08/13 264,938 U/B JRN 111 POSTING JOURNALS 4/08/13 114.13- 2013 10 4/08/13 264,998 U/B JRN 001 POSTING JOURNALS 4/08/13 452.78 2013 10 4/08/13 265,005 U/B JRN 001 POSTING JOURNALS 4/08/13 4,332.88 2013 10 4/09/13 265,015 U/B JRN 001 POSTING JOURNALS 4/09/13 1,351.18 2013 10 4/09/13 265,025 U/B JRN 010 POSTING JOURNALS 4/09/13 1,436.10 2013 10 4/09/13 265,056 P/R JRN 415 DIRECT DEPOSIT NET PAY 4/09/13 9,581.87 2013 10 4/09/13 265,057 P/R JRN 415 DEDUCTION # 0008 4/09/13 2s * 00 2013 10 4/09/13 265,098 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 2,091.77 2013 10 4/09 / 13 265,100 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,619.00 2013 10 4/09/13 265,107 U/B JRN 001 POSTING JOURNALS 4/09/13 732.04 2013 10 4/09/13 265,117 TH PARTY SIC 941 TAXES PD FOR STEVE V. 3RD PARTY SICK 18.36 2013 10 4/09/13 265,127 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 10 4/09/13 265,141 U/B JRN 001 POSTING JOURNALS 4/09/13 7,238.54 2013 10 4/10/13 265,158 U/B JRh' 001 POSTING JOURNALS 4/10/13 197,42 2013 10 4/10/13 265,167 U/B JRN 010 POSTING JOURNALS 4/10/13 1,030.95 2013 10 4/10/13 265,266 U/B JRN 001 POSTING JOURNALS 4/10/13 2,248.94 2013 10 4/10/13 265,274 U/B JRN 111 POSTING JOURNALS 4/10/13 2.09 d/02/13 * Claywood Park PSD 8/02/13 01:49:59PM PAGE 25 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TPAN-NO REFERENCE DESCRIPTION EXP~LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT
2013 10 4/11/13 265,281 U/B JRN 001 POSTING JOURNALS 4/11/13 29 I 74 2013 10 -- 4/11/13 265,289 ------U/B JRN 010 POSTING JOURNALS 4/11/13 1,753.06 -- -. .. ____ -. 2013 10 4/11/13 265,323 U/B JRN 001 POSTING JOURNALS 4/11/f3 1,887.94 2013 10 4/11/13 265,328 U/B JRN 001 POSTING JOURNALS 4/11/13 450.02 2013 10 4/11/13 265,433 JOURNAL D/J CASH DISBURSEMENTS 115,445.09 2013 10 4/12/13 265,465 U/B JRN 001 POSTING JOURNALS 4/12/13 202.68 2013 10 4/12/13 265,473 U/B JRN 010 POSTING JOURNALS 4/12/13 1,291.59 2013 10 4/12/13 265,493 U/B JRN 002 POSTING JOURNALS 4/12/13 1,871.30 2013 10 4/12/13 265,503 4/11/2013 TRANSFER MONEY FROM UNEMPLOYMENT FUND 1,084.00 2013 10 4/15/13 265,514 U/B JRN 001 POSTING JOURNALS 4/15/13 386.14 2013 10 4/15/13 265,522 U/B JRN 010 POSTING JOURNALS 4/15/13 1,976.56 2013 10 4/15/13 265,530 U/B JRN 010 POSTING JOURNALS 4/15/13 42.76 2013 10 4/15/13 265,538 U/B JRN 001 POSTING JOURNALS 4/15/13 1,584.40 2013 10 4/15/13 265,542 U/B JRN 001 POSTING JOURNALS 4/15/13 17,338.60 2013 10 4/15/13 265,555 U/B JRN 001 POSTING JOURNALS 4/15/13 120.19- 2013 10 4/15/13 265,560 U/B JRN 001 POSTING JOURNALS 4/15/13 82.84- 2013 10 4/16/13 265,561 U/B JRN 001 POSTING JOURNALS 4/16/13 559.01 2013 10 4/16/13 265,576 P/R JRN 417 DIRECT DEPOSIT NET PAY 4/16/13 9,404.05 2013 10 4/16/13 265,571 P/R JRN 417 DEDUCTION # 0008 4/16/13 25.00 2013 10 4/16/13 265,611 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 2,032,26 2013 10 4/16/13 265,619 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,503 .OO 2013 10 4/16/13 265,624 JOURNAL D/J CASH DISBURSEMENTS 200.00 2013 10 4/16/13 265,626 U/B JRN 010 POSTING JOURNALS 4/16/13 1,180.20 2013 10 4/16/13 265,654 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 10 4/16/13 265,666 U/B JRN 001 POSTING JOURNALS 4/16/13 2,491.97 2013 10 4/16/13 265,673 4/15/13 NSF FEE AMANDA YOST 10.00 2013 10 4/16/13 265,676 4/15/2013 NSF FEE KENNETH MOORE 10.00 2013 10 4/16/13 265,679 THR PRT SICK 941 TAXES PAID FOR STEVE VALENTINE 18.36 2013 10 4/11/13 265,711 U/B JRN 001 POSTING JOURNALS 4/17/13 205.76 2013 10 4/17/13 265,715 U/B JRN 010 POSTING JOURNALS 4/17/13 1,452.72
2013 10 4/17/13 265,726 U/B JRN 001 POSTING JOURNALS 4/17/13 32,525 I 73 2013 10 4/17/13 265,731 U/B JRN 001 POSTING JOURNALS 4/17/13 18.28- 2013 10 4/18/13 265,744 U/B JRN 001 POSTING JOURNALS 4/18/13 460.82 2013 10 4/18/13 265,748 U/B JRN 010 POSTING JOURNALS 4/18/13 2,216.92 2013 10 4/18/13 265,760 U/B JRN 001 POSTING JOURNALS 4/18/13 901.62 2013 10 4/18/13 265,765 U/B JRN 001 POSTING JOURNALS 4/18/13 2,173.60 2013 10 4/19/13 265,714 U/B JRN 001 POSTING JOURNALS 4/19/13 200.97 2013 10 4/19/13 265,185 U/B JRN 001 POSTING JOURNALS 4/19/13 65.00- 2013 10 4/19/13 265,787 U/B JRN 010 POSTING JOURNALS 4/19/13 3,488.66 2013 10 4/19/13 265,810 JOURNAL D/J CASH DISBURSEMENTS 1,542.00 2013 10 4/19/13 265,814 U/B JRN 096 POSTING JOURNALS 4/19/13 10,746.31 2013 10 4/19/13 265,829 U/B JRN 001 POSTING JOURNALS 4/19/13 1,279.73 2013 10 4/19/13 265,833 U/B JRN 001 POSTING JOURNALS 4/19/13 3,344.62 2013 10 4/19/13 265,841 U/B JRN 001 POSTING JOURNALS 4/19/13 25.00- 2013 10 4/22/13 265,843 U/B JRN 111 POSTING JOURNALS 4/22/13 2,151.68 8/02/13 Claywood Park PSD 8/02/13 01: 49: 59PM PAGE 269 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS / ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 10 4/22/13 265,847 U/B JRN 001 POSTING JOURNALS 4/22/13 3,933.01 2013 10 4/22/13 265,853 U/B JRN 010 POSTING JOURNALS 4/22/13 4,742.55 -_-_~------_____.____I~ ___ -_. .. 2013 10 4/22/13 265,863 U/B JRN 111 POSTING JOURNALS 4/22/13 553 * 34 2013 10 4/22/13 265,872 U/B JRN 001 POSTING JOURNALS 4/22/13 2,501.62 2013 10 4/23/13 265,885 U/B JRN 010 POSTING JOURNALS 4/23/13 890.19 2013 10 4/23/13 265,892 U/B JRN 001 POSTING JOURNALS 4/23/13 130.18 2013 10 4/23/13 265,925 P/R JRN 419 DIRECT DEPOSIT NET PAY 4/23/13 9,390.30 2013 10 4/23/13 265,926 P/R JRN 419 DEDUCTION # 0008 4/23/13 25.00 2013 10 4/23/13 265,966 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 2,031.39 2013 10 4/23/13 265,968 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,512.OO 2013 10 4/23/13 265,973 U/B JRN 001 POSTING JOURNALS 4/23/13 20.00- 2013 10 4/23/13 265,976 TRD PART SIC 941 TAXES PD FOR STEVE VALENTINE 18.36 2013 10 4/23/13 265,982 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 10 4/23/13 265,992 U/B JRN 001 POSTING JOURNALS 4/23/13 39.87- 2013 10 4/23/13 266,000 4/23/2013 NSF FEE CAHTY WHEELER 10.00 2013 10 4/24/13 266,008 U/B JRN 001 POSTING JOURNALS 4/24/13 171.37 2013 10 4/24/13 266,012 U/B JRN 001 POSTING JOURNALS 4/24/13 52.44- 2013 10 4/24/13 266,020 U/B JRN 010 POSTING JOURNALS 4/24/13 1,453.69 2013 10 4/24/13 266,030 P/R JRN 421 DIRECT DEPOSIT NET PAY 4/24/13 677.94 2013 10 4/24/13 266,042 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 148.27 2013 10 4/24/13 266,044 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 168.00 2013 10 4/24/13 266,049 P/R JRN 422 DIRECT DEPOSIT NET PAY 4/24/13 601.11 2013 10 4/24/13 266,064 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 103.28 2013 10 4/25/13 266,080 U/B JRN 001 POSTING JOURNALS 4/25/13 108.66 2013 10 4/25/13 266,084 U/B JRN 010 POSTING JOURNALS 4/25/13 719.51 2013 10 4/25/13 266,134 APRIL 2013 W.T PLRNT EMPLOYEES APRIL PENSION PAID 1,550.19 2013 10 4/25/13 266,136 APRIL 2013 MET READER EMPLOYEES APRIL PENSION PAID 658.48 2013 10 4/25/13 266,138 APRIL 2013 ADMIGENERAL EMPLOYEES APRIL PENSION PAID 7,886.01 2013 10 4/25/13 266,140 U/B JRN 098 DEPOSIT REFUNDS 4/25/13 1,168.38 2013 10 4/25/13 266,156 U/B JRN 098 DEPOSIT REFUNDS 4/25/13 502.31 2013 10 4/25/13 266,170 U/B JRN 098 DEPOSIT REFUNDS 4/25/13 119.12 2013 10 4/25/13 266,185 U/B JRN 098 DEPOSIT REFZTNDS 4/25/13 45.41 2013 10 4/26/13 266,403 U/B JRN 001 POSTING JOURNALS 4/26/13 549.46 2013 10 4/26/13 266,427 APRIL 2013 $4579.46 CREDIT CARDS & $1864.51 ACH 4,613.30 329 CENTRAL BOAZ PUBLIC SERVICE 2013 10 4/26/13 266,429 APRIL 201-EC $4579.46 CREDIT CARDS & $1864.51 ACH 4,613.30- 329 CENTRAL BOAZ PUBLIC SERVICE 2013 10 4/26/13 266,431 2013 APRIL $4613.30 CREDIT CARD PMTS & $1864.51 ACH 6,477.81 329 CENTRAL BOAZ PUBLIC SERVICE 2013 10 4/26/13 266,436 U/B JRN 010 POSTING JOURNALS 4/26/13 1,019.88 2013 10 4/26/13 266,478 U/B JRN 001 POSTING JOURNALS 4/26/13 359.14 2013 10 4/29/13 266,501 U/B JRN 001 POSTING JOURNALS 4/29/13 496.28 2013 10 4/29/13 266,610 JOURNAL D/J CASH DISBURSEMENTS 36,843.00 2013 10 4/29/13 266,642 U/B JRN 010 POSTING JOURNALS 4/29/13 2,048.23 2013 10 4/29/13 266,659 JOURNAL V/C VOIDED CHECKS JOURNAL 4,613.30- 8/02/13 Claywood Park PSD 8/02/13 01:49:59PM PAGE 27 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 10 4/29/13 266,668 U/B JRN 001 POSTING JOURNALS 4/29/13 527.53 2013 10 4/29/13 266,676 U/B JRN 001 POSTING JOURNALS 4/29/13 269.37 _--- ___--___ -I--___-_ -%. .- - .- . 2013 10 4/29/13 266,688 U/B JRN 001 POSTING JOURNALS 4/29/13 70.00- 2013 10 4/29/13 266,692 U/B JRN 001 POSTING JOURNALS 4/29/13 40.14- 2013 10 4/29/13 266,700 APR 29,2013 NSF FEE DAN LOTT 10 * 00 2013 10 4/29/13 266,702 APR 29,2013 NSF FEE ANTHONY LAFFERTY 10.00 2013 10 4/29/13 266,706 APRIL 2013 CWP DEC SEWER ALLOCATIONS TO WATER 10,224.65 2013 10 4/29/13 266,708 APRIL 2013 BOAZ APRIL SEWER PAYROLL TO CWP 8,386,19 2013 10 4/29/13 266,713 APRIL 2013 BOAZ APRIL COMM.PAYROLL TO CWP 242.22 2013 10 4/29/13 266,716 APRIL 2013 BOAZ APRIL WA ALLOCATIONS TO CWP 4,352.67 2013 10 4/29/13 266,718 APRIL 2013 BOAZ APRIL SW ALLOCATIONS TO CWP 3,285.03 2013 10 4/30/13 266,722 U/B JRN 001 POSTING JOURNALS 4/30/13 349.77 2013 10 4/30/13 266,731 P/R JRN 423 DIRECT DEPOSIT NET PAY 4/30/13 9,040.25 2013 10 4/30/13 266,732 P/R JRN 423 DEDUCTION # 0008 4/30/13 25.00 2013 10 4/30/13 266,772 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 1,950.83 2013 10 4/30/13 266,774 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,413.00 2013 10 4/30/13 266,775 U/B JRN 010 POSTING JOURNALS 4/30/13 2,283.39 2013 10 4/30/13 266,789 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 10 4/30/13 266,792 TRD PARY SIC 941 TAXES PAID FOR STEVEN VALENTINE 18.36 2013 10 4/30/13 266,806 U/B JRN 001 POSTING JOURNALS 4/30/13 4,920.06 2013 10 5/06/13 267,011 APR BK STMT ADJ FOR MISC INCOME .64 2013 10 5/07/13 267,136 APR BK STMT TO CORRECT PAYMENT POSTING 76.36 2013 10 170,076.40
2013 11 5/01/13 266,811 U/B JRN 001 POSTING JOURNALS 5/01/13 625.78 2013 11 5/01/13 266,824 U/B JRN 010 POSTING JOURNALS 5/01/13 1,847.94 2013 11 5/01/13 266,855 U/B JRN 001 POSTING JOURNALS 5/01/13 4,179.12 2013 11 5/02/13 266,867 U/B JRN 001 POSTING JOURNALS 5/02/13 899.00 2013 11 5/02/13 266,876 U/B JRN 010 POSTING JOURNALS 5/02/13 3,179.00 2013 11 5/02/13 266,892 U/B JRN 001 POSTING JOURNALS 5/02/13 50.62- 2013 11 5/02/13 266,896 U/B JRN 001 POSTING JOURNALS 5/02/13 52.72 2013 11 5/02/13 266,900 U/B JRN 001 POSTING JOURNALS 5/02/13 3,538.63 2013 11 5/03/13 266,906 U/B JRN 001 POSTING JOURNALS 5/03/13 834.59 2013 11 5/03/13 266,916 U/B JRN 010 POSTING JOURNALS 5/03/13 4,259.25 2013 11 5/03/13 266,934 JOURNAL D/J CASH DISBURSEMENTS 3,500.75 2013 11 5/03/13 266,936 U/B JRN 001 POSTING JOURNALS 5/03/13 I,153.47 2013 11 5/03/13 266,940 U/B JRN 001 POSTING JOURNALS 5/03/13 2,183.40 2013 11 5/06/13 266,963 U/B JRN 001 POSTING JOURNALS 5/06/13 1,218.83
2013 11 5/06/13 266,978 U/B JRN 010 POSTING JOURNALS 5/06/13 5,525 I 01 2013 11 5/06/13 267,000 U/B JRN 111 POSTING JOURNALS 5/06/13 1,147.93 2013 11 5/06/13 267,005 U/B JRN 001 POSTINQ JOURNALS 5/06/13 8,275.21 2013 11 5/07/13 267,014 U/B JRN 001 POSTING JOURNALS 5/07/13 350.69 2013 11 5/07/13 267,023 P/R JRN 425 DIRECT DEPOSIT NET PAY 5/07/13 9,832.50 2013 11 5/07/13 267,024 P/R JRN 425 DEDUCTION # 0008 5/07/13 25.00 2013 11 5/07/13 267,065 ALLOCATION 100.00% ORIGINATING FROM . 1 236 111 00 2,108.17 8/02/13 Claywood Park PSD 8/02/13 01: 49 : 59PM P&GE 28' FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN -BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 11 5/07/13 267,067 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,459.00 2013 11 5/01/13 267,068 U/B JRN 010 POSTING JOURNALS 5/07/13 2,134.48 - __ .__ ------_____.____-______2013 ii 5/07/13 267,086 JOURNAL DFCASHDISBURSEMENTS 8.6D-"'---- - 2013 11 5/07/13 267,089 THIRD PRT SC FINAL 941 TAXES PAID FOR STEVEN DISABILT 7.87 2013 11 5/01/13 267,134 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 11 5/07/13 267,148 U/B JRN 001 POSTING JOURNALS 5/07/13 3,214.15 2013 I1 5/07/13 267,154 U/B JRN 001 POSTING JOURNALS 5/07/13 679.86 2013 11 5/08/13 267,167 U/B JRN 001 POSTING JOURNALS 5/08/13 1,291.05 2013 11 5/08/13 267,184 U/B JRN 010 POSTING JOURNALS 5/08/13 2,239 .E3 2013 11 5/08/13 267,259 U/B JRN 001 POSTING JOURNALS 5/08/13 1,917.35 2013 11 5/08/13 267,264 REQ 25 REIM REIMBURSEMENT FROM RISER RIDGE PROJECT 1,500.00 2013 11 5/09/13 267,294 U/B JRN 001 POSTING JOURNALS 5/09/13 22.98 2013 11 5/09/13 267,339 U/B JRN 010 POSTING JOURNALS 5/09/13 1,842.57 2013 11 5/09/13 267,363 U/B JRN 001 POSTING JOURNALS 5/09/13 1,547.69 2013 11 5/09/13 267,368 U/B JRN 001 POSTING JOURNALS 5/09/13 470.62 2013 11 5/10/13 267,373 U/B JRN 001 POSTING JOURNALS 5/10/13 95.64 2013 11 5/10/13 267,381 U/B JRN 010 POSTING JOURNALS 5/10/13 958.45 2013 11 5/10/13 267,397 U/B JRN 001 POSTING JOURNALS 5/10/13 2,007.95 2013 11 5/10/13 261,403 U/B JRN 001 POSTING JOURNALS 5/10/13 241.53 2013 11 5/13/13 267,419 U/B JRN 001 POSTING JOURNALS 5/13/13 297.25 2013 11 5/13/13 267,427 U/B JRN 010 POSTING JOURNALS 5/13/13 2,079.19 2013 11 5/13/13 267,445 U/B JRN 001 POSTING JOURNALS 5/13/13 1,125.55 2013 11 5/13/13 267,450 U/B JRN 001 POSTING JOURNALS 5/13/13 19,391.28 2013 11 5/13/13 267,465 U/B JRN 001 POSTING JOURNALS 5/13/13 25.11- 2013 11 5/13/13 267,473 5/13/13 NSF FEE TAMMY WALKER 10.00 2013 11 5/14/13 267,499 U/B JRN 001 POSTING JOURNALS 5/14/13 107.81 2013 11 5/14/13 267.,507 P/R JRN 427 DIRECT DEPOSIT NET PAY 5/14/13 9,811.12 2013 11 5/14/13 261,soa P/R JRN 427 DEDUCTION # 0008 5/14/13 25.00 2013 11 5/14/13 267,549 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 2,115.49 2013 11 5/14/13 267,551 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,514.OO 2013 11 5/14/13 267,555 JOURNAL D/J cmn DISBURSEMENTS 161,39 2013 11 5/14/13 267,557 U/B JRN 010 POSTING JOURNALS 5/14/13 1,143 .I1 2013 11 5/14/13 267,652 JOURNAL D/J cAsn DISBURSEMENTS 115,854.09 2013 11 5/14/13 267,684 U/B JRN 001 POSTING JOURNALS 5/14/13 36,592.26 2013 11 5/15/13 267,693 U/B JRN 001 POSTING JOURNALS 5/15/13 119.43 2013 11 5/15/13 267,701 U/B JRN 010 POSTING JOURNALS 5/15/13 1,844.31 2013 11 5/15/13 261,141 U/B JRN 001 POSTING JOURNALS 5/15/13 1,528.91 2013 11 5/16/13 267,759 U/B JRN 001 POSTING JOURNALS 5/16/13 383.09 2013 11 5/16/13 267,773 U/B JRN 010 POSTING JOURNALS 5/16/13 1,339.03 2013 11 5/16/13 267,790 U/B JRN 001 POSTING JOURNALS 5/16/13 882.51 2013 11 5/16/13 267,194 U/B JRN 001 POSTING JOURNALS 5/16/13 2,375.47 2013 11 5/17/13 267,804 U/B JRN 001 POSTING JOURNALS 5/17/13 332.68 2013 11 5/17/13 261,812 U/B JRN 096 POSTING JOURNALS 5/17/13 11,233.93 2013 11 5/17/13 267,819 U/B JRN 010 POSTING JOURNALS 5/17/13 1,981.17 2013 11 5/11/13 267,836 U/B JRN 001 POSTING JOURNALS 5/17/13 2,390.54 &/02/13 Claywood Park PSD 8/02/13 01:49:59FM PAGE 29 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEG IN- BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 11 5/17/13 267,853 JOURNAL D/J CASH DISBURSEMENTS 3,495.25 2013 11 5/20/13 267,860 U/B JRN 001 POSTING JOURNALS 5/20/13 3,005.36 ___ ------~ ____ --- . ._ 2013 11 5/20/13 267,866 U/B JRN 001 POSTING JOURNALS 5/20/13 521.60 2013 11 5/20/13 267,874 U/B JRN 001 POSTING JOURNALS 5/20/13 50.00 2013 11 5/20/13 267,876 U/B JRN 010 POSTING JOURNALS 5/20/13 6,118.74 2013 11 5/20/13 267,912 U/B JRN 001 POSTING JOURNALS 5/20/13 2,051.65 2013 11 5/20/13 267,921 U/E JRN 002 POSTING JOURNALS 5/20/13 1,919.33 2013 11 5/21/13 267,940 U/B JRN 010 POSTING JOURNALS 5/21/13 5,545.87 2013 11 5/21/13 267,957 U/B JRN 001 POSTING JOURNALS 5/21/13 1,098.56 2013 11 5/21/13 261,989 P/R JRN 428 DIRECT DEPOSIT NET PAY 5/21/13 9,955.49 2013 11 5/21/13 267,990 P/R JRN 428 DEDUCTION # 0008 5/21/13 25.00 2013 11 5/21/13 268,031 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 2,141.68 2013 11 5/21/13 268,033 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,511.00 2013 11 5/21/13 268,034 U/B JRN 001 POSTING JOURNALS 5/21/13 1,051.62 2013 11 5/21/13 268,047 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 11 5/21/13 268,059 JOURNAL D/J CASH DISBURSEMENTS 8.00 2013 11 5/22/13 268,073 U/B JRN 001 POSTING JOURNALS 5/22/13 241.54 2013 11 5/22/13 268,094 U/B JRN 010 POSTING JOURNALS 5/22/13 1,165.66 2013 11 5/22/13 268,101 U/B JRN 001 POSTING JOURNALS 5/22/13 446.22 2013 11 5/23/13 268,116 U/B JRN 001 POSTING JOURNALS 5/23/13 419.92 2013 11 5/23/13 268,128 U/B JRN 010 POSTING JOURNALS 5/23/13 811.84 2013 11 5/23/13 268,138 U/B JRN 001 POSTING JOURNALS 5/23/13 741.77 2013 11 5/24/13 268,154 U/B JRN 001 POSTING JOURNALS 5/24/13 148.59 2013 11 5/24/13 268,156 U/B JRN 010 POSTING JOURNALS 5/24/13 769.95 2013 11 5/24/13 268,178 JOURNAL D/J CASH DISBURSEMENTS 976,75 2013 11 5/24/13 268,185 U/B JRN 001 POSTING JOURNALS 5/24/13 483.60 2013 11 5/28/13 268,212 P/R JRN 429 DIRECT DEPOSIT NET PAY 5/28/13 10,691.08 2013 11 5/28/13 268,213 P/R JRN 429 DEDUCTION # 0008 5/28/13 25.00 2013 11 5/28/13 268,256 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 2,275.62 2013 11 5/28/13 268,258 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,532.00 2013 11 5/28/13 268,271 U/B JRN 001 POSTING JOURNALS 5/28/13 809.78 2013 11 5/28/13 268,283 U/B JRN 010 POSTING JOURNALS 5/28/13 918.15 2013 11 5/28/13 268,296 U/B JRN 001 POSTING JOURNALS 5/28/13 267.97 2013 11 5/28/13 268,300 U/B JRN 001 POSTING JOURNALS 5/28/13 1,372.31 2013 11 5/28/13 268,315 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 11 5/28/13 268,349 U/B JRN 001 POSTING JOURNALS 5/28/13 67.87-
2013 11 5/28/13 268,355 5/28/13 NSF FEE FOR JAMES ROWLETT 10 3 00 2013 11 5/28/13 268,357 5/28/13 NSF FEE FOR DARRELL PECK 10.00 2013 11 5/29/13 268,359 U/B JRN 001 POSTING JOURNALS 5/29/13 385.48 2013 11 5/29/13 268,370 U/B JRN 010 POSTING JOURNALS 5/29/13 646.57 2013 11 5/29/13 268,380 MAY PAYROLL W.T. PLANT EMPLOYEE MAY PENSION PAID 2,447.39 2013 11 5/29/13 268,382 MAY PAYROLL MTR READERS EMPLOYEE MAY PENSION PAID 1,059.22 2013 11 5/29/13 268,384 MAY PAYROLL ADM/GENERAL EMPLOYEE MAY PENSION PAID 9,768.09 2013 11 5/29/13 268,389 5/29/2013 BOAZ-$3984.75 CARD PMTS & $1780.55 ACH 5,765.30 329 CENTRAL BOA2 PUBLIC SERVICE 8/02/13 Claywood Park PSD 8/02/13 01~49: 59PM PAGE 30' FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 11 5/29/13 268,397 MAY BZ PAYRL BOAZ MAY SEWER PAYROLL TO CWP 7,051.67 2013 11 5/29/13 268,402 MAY COMM PAY BOAZ COMMISSIONERS MAY PAYROLL CWP 242.22 - - TO __ 2013 11 5/29/13 268,406 MAY ALLOCATN BOA2 MAY WA ALLOCATION TO CWP 4,352.67 2013 11 5/29/13 268,408 MAY ALLOCATN BOAZ MAY SW ALLOCATION TO CWP 3,285.03 2013 11 5/29/13 268,453 U/B JRN 098 DEPOSIT REFUNDS 5/29/13 502.00 2013 11 5/29/13 268,467 U/B JRN 098 DEPOSIT REFUNDS 5/29/13 1,212.14 2013 11 5/29/13 268,481 U/B JRN 098 DEPOSIT REFUNDS 5/29/13 151.11 2013 11 5/30/13 268,791 U/B JRN 001 POSTING JOURNALS 5/30/13 276.47 2013 11 5/30/13 268,906 JOURNAL D/J CASH DISBURSEMENTS 48,141.79 2013 11 5/30/13 268,937 MAY 30,2013 CWP JAN SW ALLOCATION PD TO WA 10,224.65 2013 11 5/30/13 268,941 U/B JRN 010 POSTING JOURNALS 5/30/13 974.16 2013 11 5/30/13 268,970 JOURNAL D/J CASH DISBURSEMENTS 713.50 2013 11 5/30/13 268,978 U/B JRN 001 POSTING JOURNALS 5/30/13 31.05- 2013 11 5/30/13 268,984 MAY 30 2013 NSF FEE DENNIS MCCRADY 10.00 2013 11 5/31/13 268,998 U/B JRN 001 POSTING JOURNALS 5/31/13 81.53 2013 11 5/31/13 269,016 U/B JRN 010 POSTING JOURNALS 5/31/13 1,073.07
2013 11 6/10/13 269,578 MAY BK STMT MONEY IN CWP NOT BOAZ 43 I 76 2013 11 6/20/13 270,462 MAY BNK STMT ACH FEE CHARGED BY UNITED BANK 25.00 2013 11 139,034.64
2013 12 6/03/13 269,035 U/B JRN 001 POSTING JOURNALS 6/03/13 2,822.50 2013 12 6/03/13 269,041 U/B JRN 010 POSTING JOURNALS 6/03/13 5,576.39 2013 12 6/03/13 269,063 U/B JRN 001 POSTING JOURNALS 6 /03 /13 1,622.62 2013 12 6/03/13 269,082 U/B JRN 001 POSTING JOURNALS 6/03/13 4,467.97 2013 12 6/04/13 269,098 U/B JRN 001 POSTING JOURNALS 6/04/13 1,182.64 2013 12 6/04/13 269,108 U/B JRN 010 POSTING JOURNALS 6/04/13 6,923.70 2013 12 6/04/13 269,121 P/R JRN 430 DIRECT DEPOSIT NET PAY 6/04/13 9,579.12 2013 12 6/04/13 269,122 P/R JRN 430 DEDUCTION # 0008 6/04/13 25.00 2013 12 6/04/13 269,162 ALLOCATION 100.00% ORIGINATING FROM - 1 236 111 00 2,067.05 2013 12 6/04/13 269,164 ALLOCATION 100.00% ORIGINATING FROM - 1 236 112 00 1,469.00 2013 12 6/04/13 269,168 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 12 6/04/13 269,170 U/B JRN 001 POSTING JOURNALS 6/04/13 7,112.34 2013 12 6/05/13 269,198 U/B JRN 001 POSTING JOURNALS 6/05/13 398.55 2013 12 6/05/13 269,206 U/B JRN 010 POSTING JOURNALS 6/05/13 2,084.37 2013 12 6/05/13 269,222 U/B JRN 001 POSTING JOURNALS 6/05/13 4,698.55 2013 12 6/05/13 269,228 U/B JRN 001 POSTING JOURNALS 6/05/13 25.28- 2013 12 6/05/13 269,234 6/05/13 NSF FEE FOR WARREN FLANIGAN 10.00 2013 12 6/06/13 269,236 U/B JRN 001 POSTING JOURNALS 6/06/13 167.48 2013 12 6/06/13 269,261 U/B JRN 010 POSTING JOURNALS 6/06/13 2,353.73 2013 12 6/06/13 269,337 U/B JRN 001 POSTING JOURNALS 6/06/13 901.19 2013 12 6/06/13 269,342 U/B JRN 001 POSTING JOURNALS 6/06/13 2,679.14 2013 12 6/07/13 269,384 U/B JRN 001 POSTING JOURNALS 6/07/13 261.22 2013 12 6/07/13 269,392 U/B JRN 010 POSTING JOURNALS 6/07/13 1,388.02 2013 12 6/07/13 269,417 JOURNAL D/J CASH DISBURSEMENTS 3,624.46 2013 12 6/07/13 269,430 U/B JRN 001 POSTING JOURNALS 6/07/13 1,202.29 8'/02/13 Claywood Park PSD 8/02/13 01:49:59pM PAGE 31 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN-BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TFAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 12 6/07/13 269,435 U/B JRN 001 POSTING JOURNALS 6/07/13 3,227.77 2013 12 6/10/13 269,494 U/B JRN 001 POSTING JOURNALS 6/10/13 225.03 - - -.--_.-____- ---~~lo,13 __ 2013 12 6/10/13 269,521 U/B JRN 010 POSTING JOURNALS 1,7Y§-;vT------__._ . 2013 12 6/10/13 269,559 U/B JRN 001 POSTING JOURNALS 6/10/13 148.72 2013 12 6/10/13 269,563 U/B JRN 001 POSTING JOURNALS 6/10/13 5,215.81 2013 12 6/10/13 269,586 U/B JRN 001 POSTING JOURNALS 6/10/13 22.61- 2013 12 6/10/13 269,594 JUNE 10 2013 NSF FEE BRITTANY MARTIN 10.00
2013 12 6/11/13 269,596 U/B JRN 001 POSTING JOURNALS 6/11/13 107 I 36 2013 12 6/11/13 269,604 P/R JRN 431 DIRECT DEPOSIT NET PAY 6/11/13 9,753.70 2013 12 6/11/13 269,605 P/R JRN 431 DEDUCTION # 0008 6/11/13 25.00 2013 12 6/11/13 269,646 ALWCATION 100.00% ORIGINATING FROM 1 236 111 00 2,098.16 2013 12 6/11/13 269,648 ALLOCATION 100.00% ORIGINATING FROM 1 236 112 00 1,467.00 2013 12 6/11/13 269,649 U/B JRN 010 POSTING JOURNALS 6/11/13 1,459.44 2013 12 6/11/13 269,666 U/B JRN 001 POSTING JOURNALS 6/11/13 6.09- 2013 12 6/11/13 269,676 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 12 6/11/13 269,678 U/B JRN 001 POSTING JOURNALS 6/11/13 393.00 2013 12 6/11/13 269,682 U/B JRN 001 POSTING JOURNALS 6/11/13 2,503.26 2013 12 6/12/13 269,708 U/B JRN 001 POSTING JOURNALS 6/12/13 107.01 2013 12 6/12/13 269,723 U/B JRN 010 POSTING JOURNALS 6/12/13 1,341.80 2013 12 6/12/13 269,742 U/B JRN 001 POSTING JOURNALS 6/12/13 2,028.68 2013 12 6/12/13 269,754 U/B JRN 001 POSTING JOURNALS 6/12/13 114.68- 2013 12 6/12/13 269,773 6/12/13 NSF FEE LARRY MCCULLOUGH 10.00 2013 12 6/12/13 269,775 6/12/13 NSF FEE DANIEL WINTER 10.00 2013 12 6/13/13 269,777 U/B JRN 010 POSTING JOURNALS 6/13/13 1,176.71 2013 12 6/13/13 269,792 U/B JRN 001 POSTING JOURNALS 6/13/13 1,368.15 2013 12 6/13/13 269,868 U/B JRN 001 POSTING JOURNALS 6/13/13 762.15 2013 12 6/13/13 269,873 U/B JRN 001 POSTING JOURNALS 6/13/13 5,012.83 2013 12 6/14/13 269,985 U/B JRN 001 POSTING JOURNALS 6/14/13 22.60 2013 12 6/14/13 210,091 JOURNAL D/J CASH DISBURSEMENTS 124,834.72 2013 12 6/14/13 210,141 U/B JRN 010 POSTING JOURNALS 6/14/13 1,215.63 2013 12 6/14/13 270,175 U/B JRN 001 POSTING JOURNALS 6/14/13 539.12 2013 12 6/14/13 210,179 W/B JRN 001 POSTING JOURNALS 6/14/13 2,984.53 2013 12 6/14/13 270,191 JUNE 14,2013 R/R WITHDRAWAL TO CWP FOR PATRIOT AUTOMA 10,000.00 2013 12 6/14/13 270,197 JUNE 2013 MT.WOOD ADMINISTRATIVE COST ALLOC TO CWP 281.44 2013 12 6/14/13 210,202 June 14,2013 RETURNED CHECK FEE-KRISTOPHER VILLERS 10.00 2013 12 6/14/13 270,204 U/B JRN 001 POSTING JOURNALS 6/14/13 43.16- 2013 12 6/17/13 210,209 U/B JRN 001 POSTING JOURNALS 6/11/13 644.21 2013 12 6/17/13 210,220 U/B JRN 010 POSTING JOURNALS 6/11/13 4,462.87 2013 12 6/17/13 270,229 U/B JRN 001 POSTING JOURNALS 6/11/13 1,255.87 2013 12 6/11/13 210,233 U/B JRN 001 POSTING JOURNALS 6/11/13 39,920.05 2013 12 6/17/13 270,252 JOURNAL D/J CASH DISBURSEMENTS 3,910.00 2013 12 6/11/13 270,269 6/14/13 CORRECTION TO BATCH 14565 117.82 2013 12 6/18/13 270,292 U/B JRN 001 POSTING JOURNALS 6/18/13 236.82 2013 12 6/18/13 270,297 P/R JRN 432 DIRECT DEPOSIT NET PAY 6/18/13 9,613.05 2013 12 6/18/13 270,298 P/R JRN 432 DEDUCTION # 0008 6/18/13 25.00 8/02/13 Claywood Park PSD 8/02/13 01:49:59PM PA& 32 ,- FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN - BAL DEB ITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 12 6/18/13 270,339 ALLOCATION 100.00% ORIGINATING FROM - 1236 111 00 2,063.99 2013 12_-_6/18/13 270,341 ALLOCATION 100.00% ORIGINATING FROM - 1236 112 00 1,427.00 ____ -.______2013 12 6/18/13 270,342 U/B JRN 096 POSTING JOURNALS 6/18 / 15- 11,293,19------__ 2013 12 6/18/13 270,349 U/B JRN 010 POSTING JOURNALS 6/18/13 2,649.33 2013 12 6/18/13 270,361 U/B JRN 001 POSTING JOURNALS 6/18/13 16,926.00 2013 12 6/18/13 270,369 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 12 6/19/13 270,371 U/B JRN 001 POSTING JOURNALS 6/19/13 289.75 2013 12 6/19/13 270,384 U/B JRN 010 POSTING JOURNALS 6/19/13 2,618.49 2013 12 6/19/13 270,404 U/B JRN 001 POSTING JOURNALS 6/19/13 1,704.97 2013 12 6/19/13 270,409 U/B JRN 001 POSTING JOURNALS 6/19/13 79.56- 2013 12 6/20/13 270,414 U/B JRN 001 POSTING JOURNALS 6/20/13 595.14 2013 12 6/20/13 270,418 U/B JRN 010 POSTING JOURNALS 6/20/13 5,889.73
2013 12 6/20/13 270,443 U/B JRN 002 POSTING JOURNALS 6/20/13 812 I 88 2013 12 6/20/13 270,448 U/B JRN 001 POSTING JOURNALS 6/20/13 1,401.60 2013 12 6/20/13 270,458 6/19/2013 NSF FEE ED GRAHAM JR 10.00 2013 12 6/21/13 270,464 U/B JRN 010 POSTING JOURNALS 6/21/13 6,255.56 2013 12 6/21/13 270,412 U/B JRN 001 POSTING JOURNALS 6/21/13 966.01 2013 12 6/21/13 270,500 U/B JRN 001 POSTING JOURNALS 6/21/13 65.44- 2013 12 6/21/13 270,506 JOURNAL D/J CASH DISBURSEMENTS 2,040.25 2013 12 6/21/13 270,508 U/B JRN 001 POSTING JOURNALS 6/21/13 1,668.66 2013 12 6/21/13 270,516 U/B JRN 001 POSTING JOURNALS 6/21/13 524.78 2013 12 6/24/13 270,532 U/B JRN 001 POSTING JOURNACS 6/24/13 22.98- 2013 12 6/24/13 270,536 U/B JRN 001 POSTING JOURNALS 6/24/13 686.16 2013 12 6/24/13 270,544 U/B JRN 010 POSTING JOURNALS 6/24/13 2,619.87 2013 12 6/24/13 270,568 U/B JRN 001 POSTING JOURNALS 6/24/13 410.39 2013 12 6/25/13 270,580 U/B JRN 001 POSTING JOURNALS 6/25/13 414.73 2013 12 6/25/13 270,592 P/R JRN 433 DIRECT DEPOSIT NET PAY 6/25/13 10,227.52 2013 12 6/25/13 270,593 P/R JRN 433 DEDUCTION # 0008 6/25/13 25.00 2013 12 6/25/13 270,636 ALLOCATION 100.00% ORIGINATING FROM -. 1 236 111 00 2,171.06 2013 12 6/25/13 270,638 ALLOCATION 100.00% ORIGINATING FROM .. 1 236 112 00 1,431.00 2013 12 6/25/13 270,642 U/B JRN 010 POSTING JOURNALS 6/25/13 1,189.31 2013 12 6/25/13 270,651 JOURNAL D/J CASH DISBURSEMENTS 161.39 2013 12 6/25/13 270,661 U/B JRN 002 POSTING JOURNALS 6/25/13 975.27
2013 12 6/26/13 270,669 U/B JRN 001 POSTING JOURNALS 6/26/13 264 I 05 2013 12 6/26/13 270,677 U/B JRN 010 POSTING JOURNALS 6/26/13 578.43
2013 12 6/26/13 270,693 U/B JRN 002 POSTING JOURNALS 6/26/13 553 I 49
2013 12 6/27/13 270,731 U/B JRN 001 POSTING JOURNALS 6/27/13 130 I 83 2013 12 6/27/13 270,743 U/B JRN 010 POSTING JOURNALS 6/27/13 735.43 2013 12 6/27/13 270,760 June 2013 BOAZ-$3512.74 CARD PMTS & $2207.96 ACH 5,720.70 329 CENTRAL BOA2 PUBLIC SERVICE 2013 12 6/27/13 270,769 JUNE 2013 W.T. PLANT EMPLOYEE JUNE PENSION PAID 2,024.98 2013 12 6/27/13 270,771 JUNE 2013 MTR READERS EMPLOYEE JUNE PENSION PAID 850.29 2013 12 6/27/13 270,773 JUNE 2013 ADM/GENERAL EMPLOYEE JUNE PENSION PAID 7,655.11 2013 12 6/27/13 270,806 U/B JRN 098 DEPOSIT REFUNDS 6/27/13 242.45 2013 12 6/27/13 270,818 U/B JRN 098 DEPOSIT REFUNDS 6/27/13 959.61 :/02/13 ' Claywood Park PSD 8/02/13 01:49:59PM PAGE 33 FUND 1 ACTIVITY TRIAL BALANCE WATER - CLAYWOOD PARK BEGINNING ACCT# 1 131 206 00; ENDING ACCT# 1 131 206 00 BEGINNING YEAR 2013; BEGINNING PERIOD 1 ENDING YEAR 2013; ENDING PERIOD 13
ACCOUNT # ACCOUNT TITLE BEGIN - BAL DEBITS/ CREDITS/ ENDING YEAR PER DATE TRAN-NO REFERENCE DESCRIPTION EXP/LIQ RECEIPTS BALANCE
1 131 206 00 CLAYWOOD PARK REVENUE ACCT 2013 12 6/27/13 270,832 U/B JRN 098 DEPOSIT REFUNDS 6/27/13 91.66 2013 12 6/27/13 270,844 U/B JRN 098 DEPOSIT REFUNDS 6/27/13 22.98 - .__------______^ ___-- -... .- 2013 12 6/28/13 271,063 U/B JRN 001 PO~~~~~U~~~-----w2Err- -2.63-Xa 2013 12 6/28/13 271,078 U/B JRN 010 POSTING JOURNALS 6/28/13 1,369.20 2013 12 6/28/13 271,165 JUNE 2013 BZ COMMISSIONERS PAYROLL TO CWP 242.22 2013 12 6/28/13 271,168 JUNE 2013 BZ JUNE SEWER PAYROLL TO CWP- 6,103.34 2013 12 6/28/13 271,204 JUNE 2013 JUNE BZ WA ALLOCATION TO CWP 4,352.67 2013 12 6/28/13 271,206 JUNE 2013 JUNE BZ SW ALLOCATION TO CWP 3,285.03 2013 12 6/28/13 271,322 U/B JRh' 001 POSTING JOURNALS 6/28/13 373.52 2013 12 6/28/13 271,326 JOURNAL D/J CASH DISBURSEMENTS 77,422.09 2013 12 6/28/13 271,362 U/B JRN 001 POSTING JOURNALS 6/28/13 292.84 2013 12 6/28/13 271,368 JUNE 2013 CWP FEE SW ALLOCATIONS PAID TO WA 10,224.65 2013 12 6/28/13 271,372 JUNE 2013 CWP FEE SW PAYROLL PAID TO WA 14,973.43 2013 12 7/09/13 271,865 WEBNK STM CORRECT POSTING ERROR .01 2013 12 7/09/13 271,870 JUNE BNK STM BANK MAINTENANCE FEE 25.00 2902,852.66 * 2945,362.75 * 107,778.87 *
TOTAL ACCOUNTS 1 150,288.96 2902,852.66 2945,362.75 107,778.87 Exhibit B
0 Bid Results with Amounts High Bid Received Public Service District
RT-47 PROPERW BID SHEET JULY 16,2013
594 Davisville Rd. Davisville, W 261 42 P.O. Box 127 Parkersburg, WV 26102 Phone: 304-422-6042 Fax: 304-422-4014 Email: claywoodQwoodpsd.org www.woodpsd.org *, r CLAYWOOD PARK Public Service District
PROPERTY BID FORM
Instructions:
Return the completed bid form to Claywood Park Public Service District, sealed in an envelope
-~ _.- .. .- cle.qly marked on-%e front “Propertv Bidyy. --_ All bid forms must be received by no later than 2mpm Tuesday, Jm f 6,20T3. - - -_ _. - Persons entering bids will be notified whether their bids were accepted or rejected.
Hand deliver: Mail to: 594 Davisville Road P.O. Box 127 Davisville, WV 26142 Parkersburg, WV 26 102
Conditions of Bidding:
1. Claywood Park PSD will sell the property located at 1801 Staunton Turnpike, Parkersburg, WV 26104, to the highest bidder who submits a bid in accordance with the conditions contained herein.
2. All bids must be accompanied by a certified or cashiers check, payable to Claywood park Public Service District in the amount of 10% (ten percent) of the total bid amoun~.
3. Upon notification of bid being accepted, the high bidder shall enter into a sales contract at the accepted bid amount with Claywood Park Public Service District within 10 (ten) days of notification. Sales contract will automatically terminate upon failure of high bidder to obtain necessary financing within 30 (thirty) days of execution of the contract. Should the high bidder obtain the necessary financing, the high bidder will proceed in good faith and with due diligence to cooperate fully with all necessary parties to prepare for the closing. It will be necessary for the District to obtain approval to sell the property from the WV Public Service Commission and the USDA Rural Development.
4. Should the high bidder not meet all the conditions contained herein, acceptance of the highest biidder Virill Be revoked-and thcnext west bib wifk be accepted and subjeet to the same terms and conditions. (1) I Y 5, The premises described above will be sold “As Is”. Claywood Park Public Service District, will transfer the property a special Warranty Deed, and dose not and will not make any additional promises, guarantees, or warranties, implied or expressed, of any kind or nature. Claywood Park PSD has the absolute right to refuse to accept any and all bids for any reason or no reason.
Your signature below indicates that you have read, understood, and consented to the terms contained herein, and that there are no additional agreements, written or oral, between you and Claywood Park PSD. SUMMARY OF PRINCIPLE FACTS
Property located at: 1801 Staunton Turnpike Parkersburg, WV 261 01
Land Area: 0.79 Acres
Office Building: 1,650 sq ft. Wood Frame
Shop/garage Buildings: (1) 1,600 sq ft., three bay wood Frame. (1) 1,600 sq ft., single bay wood Frame.
Estimated Market Value of Entire Property: $150,000.00
Exhibit C
Real Estate Appraisal APPRAISAL OF REAL ESTATE
CLAYWOOD PARK PUBLIC SERVICE DISTRICT 1801 STAUNTON TURNPIKE PAKERSBURG __ - ..--. . WOOD COUNTY, WEST-VIRGINIA
FOR
MR. TODD GRINSTEAD CLAYWOOD PARK PUBLIC SERVICE DISTRICT P. 0. BOX 127 PARKERSBURG, WV 26102-0127
PREPARED BY:
L. DEAN SCHWARTZ L. DEAN SCHWARTZ APPRAISALS P. 0. BOX 202 PARKERSBURG, WEST VIRGINIA 26102-0202 A SUMMARY APPRAISAL REPORT
EFFECTIVE DATE: DECEMBER 6, 2010
0010-0114
1 TABLE OF CONTENTS PG 3 I. LETTER OF TRANSMITTAL Summary of Principle Facts, Estimates and Conclusions Certificate of the Appraisal Assumptions and Limiting Conditions Purpose of the Appraisal Property Rights Appraised Market Value Defined History of the Property Scope of the Appraisal PG 20 11. IDENTIFICATION OF APPRAISED PROPERTY Property Data Area Data and Trends Market Area Data Real Estate Taxation and Assessments PG 30 111. SITE, IMPROVEMENTS, USES Description of the Site Description of the Improvements Highest and Best Use Valuation Methodology
PG 42 IV * INCOME APPROACH Income Analysis-Discussion and Methodology Direct Capitalization Analysis PG 55 v. COST APPROACH The Cost Approach to Value Estimated Value of the Site by Comparison PG 60 VI. SALES COMPARISON APPROACH Direct Market Sales Analysis Market Data Analysis and Conclusions PG 63 VII. RECONCILIATION Reconciliation and General Summary of Findings PG 66 VIII. ADDENDA Discussion of Value Estimate Land Comparables Building Comparables Maps Photographs of Subject Property Qualifications of the Appraiser
2 L. DEAN SCHWARTZ APPRAISALS P. 0. BOX 202, PARKERSBURG, WV 26102-0202 (304) 485-8483 December 15, 2010 Mr. Todd Grinstead Claywood Park Public Service District P. 0. Box 127 Pa-rkersburg, WV 26102
__ . - De-ar Mr: Grinsteaa:- - I In response to your request, and for the purpose of estimating the Market Value of the Fee Simple estate, As Is, based upon market conditions prevailing December 6, 2010, I have appraised the property located and known as: A CLAYWOOD PARK PUBLIC SERVICE DISTRICT LOCATION 1801 STAUNTON TURNPIKE PARKERSBURG WOOD COUNTY, WEST VIRGINIA This appraisal has been prepared in conformity with the standards and reporting requirements of the Uniform Standards of Professional Appraisal Practice (USPAP) of the Appraisal Foundation. The appraisal also meets the requirements of Title XI of the Financial Institutions Reform, Recovery and Enforcement Act (FIRREA) of 1989. The accompanying report, of which this letter is a part, describes the site, improvements, methods of appraisal and contains the pertinent data considered in reaching my value conclusion. The opinion of value is subject to the Assumptions and Limiting Conditions attached. Therefore, as a direct result of these investigations and analyses, my opinion that the market value of the Fee Simple Estate of the subject site, "AS IS", as of December 6, 2010, is: ONE HUNDRED FIFTY THOUSAND DOLLARS $150,000
THIS VALUE ESTIMATE IS STATED SUBJECT TO AN ENVIRONMENTAL ASSESSMENT, AS MAY BE REQUIRED BY THE F.D.I.C.
L. Dean'Schwartz WV CG#026 Exp. 9/30/11 OH CG#385491 Exp. 1/20/12
3 SUMMARY OF PRINCIPLE FACTS, ESTIMATES AND CONCLUSIONS Type of Property: Office/Service Facility Property Address: 1801 Staunton Turnpike Parkersburg, WV 26101 Land Area: 0.79 Acres Improvements: 1,650 SF Office (2) 1,600 SF Garages Highest and Best Use: As Improved.
Estimated Market Value As Indicated By: Income Approach: $150,000 Cost Approach: NOT COMPLETED Sales Comparison Approach: $135,000 Land Value: $ 25,000
Estimated Market Value of Property: $150,000 Effective Date of Value: December 6, 2010
Marketing Time: Three to twelve months, based on local market conditions and the subjects position in that market. The Korpacz Real Estate Investor Survey for the Third Quarter of 2010 indicates that the average marketing time for commercial property was 9.45 months. This provides support for our three to twelve month marketing time estimate.
4 CERTIFICATE OF THE APPRAISAL The undersigned does hereby certify to the best of his knowledge and belief that: 1. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions and conclusions are limited only by the reported assumptions and limiting conditions, are my personal, impartial and unbiased professional analyses-,-opinions an& conclusions.------
3. I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved.
4. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment.
5. My engagement in this assignment was not contingent upon developing or reporting predetermined results.
6. My compensation for completing this assignment is not contingent upon the development or reporting of a Predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. My analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with FIRREA and the Uniform Standards of Professional Appraisal Practice.
5 CERTIFICATE (Continued) 8. L. Dean Schwartz has made a personal inspection of the subject property.
9. No one provided significant professional assistance to the person signing this report.
10 * I have not performed an appraisal or any other type of service at this address in the past three years. Therefore, as a direct result of these investigations and analyses, my opinion that the market value of the Fee Simple estate of the subject site, "AS IS", as of December 6, 2010 is: ONE HUNDRED FIFTY THOUSAND DOLLARS $150,000 THIS VALUE ESTIMATE IS STATED SUBJECT TO AN ENVIRONMENTAL ASSESSMENT, AS MAY BE REQUIRED BY THE F.D.I.C.
L. Dea'n' Schwartz West Virginia CG#026 Expiration Date 9/30/11 Ohio CG#385491 Expiration Date 1/20/12
6 ASSUMPTIONS AND LIMITING CONDITIONS
This appraisal report has been made subject to the following general assumptions and limiting conditions:
1. No responsibility has been assumed for matters of a legal
_. nature sffacting the property-appraised or- the-title-- - thereto. Title to the property was assumed to be good and marketable.
2. Responsible ownership and competent management are assumed.
3. Any sketch in the report may show approximate dimensions and is included to assist the reader in visualizing the property. Engineering data were assumed to be correct. The appraiser has made no survey of the property, but has obtained area information from sources that are considered to be reliable. No easements, rights of way or encumbrances are assumed to exist, unless information to the contrary has been provided to the appraiser. If visual evidence appears to suggest such items, the appraiser will call attention to any observed findings.
4. Any distribution of the valuation in the report between land and improvements applies only under the existing program of utilization. The separate valuations of land and building must not be used in conjunction with any other appraisal and such use renders it invalid.
7 5. The Appraiser assumes that there are no hidden or unapparent conditions of the property, subsoil, or structures, which would render it more or less valuable. The appraiser assumes no responsibility for such conditions, or for engineering which might be required to discover such factors,
6. Information for this assignment was obtained from public sources, multiple listing services, the client, other appraiser's files, brokers and other sources deemed reasonably credible. Whenever possible, direct verification with parties related to a transaction was made. However, no guarantee for the accuracy of information thus obtained is made.
7. Neither all nor any part of the contents of this report shall be conveyed to any person or entity, other than the appraiser's or firm's client, through advertising, solicitation materials, public relations, news, sales or other media without the written consent of the authors, particularly as to valuation conclusions, the identity of the appraiser or firm with which the appraiser is connected, or any reference to any professional appraisal organization. Further, the appraiser or firm assumes no obligation, liability or accountability to any third party. If this report is placed in the hands of anyone but the client, client shall make such party aware of all
8 the assumptions and limiting conditions of the assignment. RIGHTS TO COPY ONLY SELECTED PORTIONS OF THE REPORT FOR USE OF THE CLIENT ARE HEREBY RETAINED AND DENIED. THE CLIENT MAY, HOWEVER, MAKE COMPLETE AND FULL COPIES OF THE
ENTIRE REPORT, INCLUDING ALL ADDENDA, COVER PAGES AND
ATTACHMENTS FOR ALL PURPOSES DEEMED BY THE CLIENT TO BE
. .- __ - - - . - -- _._- -- - - APPROPRIATE AND NECESSARY-. - -
8. All improvements are assumed provided in accordance with the plans, specifications, applicable codes, and ordinances or regulations. All mechanical equipment is assumed to be operational and in satisfactory condition currently, or upon completion of construction. Neither the report nor the writer guarantees or warrants any mechanical or physical aspect of the property or its conformance to design specifications, whether contemplated or completed.
9. No evidence was found that indicated any condition or occupancy of the property was in violation of any law or regulation of any governing body within whose jurisdictional limits the property is located.
10. Unless otherwise stated in this report, the existence of hazardous material, including without limitation, asbestos, polychlorinated biphenyls , petroleum leakage, or agricultural chemicals, which may or may not be present on the premises, or other environmental conditions, were not
9 called to the attention of the appraiser, nor did the appraiser become aware of such during the inspection.. The appraiser has no knowledge of the existence of such materials on or in the property. The appraiser, however, is not qualified to detect such substances. The presence of asbestos, urea-formaldehyde foam insulatfon, or other potentially hazardous materials may affect the value of the property. The value estimate presented is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such conditions, or for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in this field, if so desired.
11. The appraiser assumes no responsibility for deviations from represented improvements to the subject property. This report is made assuming improvements constructed, as a minimum, within all applicable codes.
12. It is assumed that zoning, development plan approvals, building permits, appropriate utility tap-ons, access, curb cuts and mutual easements as may be necessary, are provided and approved in a legal manner as of the date of the appraisal.
13. The attached appraisal is offered as of the specific date stated in the letter of transmittal. Changes in condition
10 during any time lapse since the date of appraisal may
enhance or adversely affect the estimate Of market value from causes either within or outside of the property. Such changes may include the national, regional , or local economic climate reflected within the rentals, expenses or debt financing of both the subject and comparable
. -. - properties, -- .. - _. __
14. The appraiser is not required to give testimony or appear in court by reason of this report with reference to the property in question, unless arrangements have been previously made.
15. All of the assumptions and limiting conditions are in addition to, and not in lieu of, those found in the Certification of this report.
16. The American Disabilities Act (ADA) became effective
January 26, 1992. We have not made a specific compliance survey and analysis of the property to determine whether or not it is in conformity with various detailed requirements of the ADA. It is possible that a Compliance survey of the property, together with a detailed analysis of the requirements of the ADA could reveal that the property is not in compliance with one or more of the requirements of the Act. If so, this fact could have a negative impact upon the value of the property. Since we have no direct evidence relating to this issue, we did not
11 consider possible non-compliance with the requirements of the ADA in estimating the value of the property.
12 PURPOSE OF THE APPRAISAL
The stated purpose of this appraisal is to estimate the Market
Value of the Fee Simple Estate of the property, as of December 6,
2010. Intended use is for portfolio purposes and NO OTHER USE.
- The- appraisal- was commissioned by the Claywood Park Public Service District, the intended user of this report. The opinions and conclusions contained in this report were developed with consideration for the client's needs and assignment requirements only in connection with that use and do not address requirements for any other use. This report is not intended for any other use. Parties other than the client who receive a copy of this report as a consequence of disclosure requirements imposed by law or regulation applicable to an appraiser's client, or in any other
manner, DO NOT BECOME INTENDED USERS OF THIS REPORT. A party receiving a report copy from the client, or otherwise, DOES NOT, as a consequence, BECOME A PARTY TO THE APPRAISER-CLIENT RELATIONSHIP.
PROPERTY RIGHTS APPRAISED This appraisal report will estimate Market Value of the FEE SIMPLE ESTATE, as further defined below.
FEE SIMPLE: Absolute ownership unencumbered by any other interest or estate, but subject to the limitations of eminent domain,
escheat, police power, and taxation, An inheritable estate.
13 Source: The Appraisal of Real Estate, Appraisal Institute, 1992, Tenth Edition, pages 6-7.
14 MARKET VALUE DEFINED
The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently and knowledgeably, and assuming the price is not affected by undue
. . - - . - - -. duress. . - .- .. - -
Implicit in this definition is the consummation of a sale as of a specified date, and the passing of title from seller to buyer under conditions whereby:
1.) buyer and seller are typically motivated;
2.) both parties are well informed or well advised, and acting in what they consider their best interests;
3.) a reasonable time is allowed for exposure in the open market;
4.) payment is made in terms of cash in United States dollars or in terms of financial arrangements comparable thereto; and
5.) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.
Source: Office of the Comptroller of the Currency under 12 CFR, Part 34, Subpart C-Appraisals, 34.42 Definitions (f).
15 HISTORY OF THE PROPERTY
The appraiser has attempted to research information which pertains to the historical uses of the subject property. The subject was acquired by the current ownership in 1970, with the transaction recorded in Deed Volume 572, at Page 284, ir, 1979, as recorded in Deed Volume 719, at Page 305 and in 1995, as recorded in Deed
Volume 945, at Page 369. The buildings were built in 1972, 1989 and 1994, according to information provided to the appraiser.
16 SCOPE OF THE APPRAISAL
COMPETENCY The appraiser has made numerous appraisals during the past twenty-seven years of commercial and industrial properties of
. various types- in- this cormLy an& surrounding counties,- as well--as several counties in the neighboring state of Ohio. This experience, as well as our research and investigations into the market, as explained in the following narrative, has made me competent to appraise the subject property.
The scope of work completed in developing the final estimate of value included the following items:
A. A personal inspection of the subject property and surroundings. An inspection conducted by the appraiser is usually not the equivalent of an inspection by an inspection professional (e.g. a structural engineer, a licensed home inspector, etc.) .
B. A study of both economic and demographic factors on a local and regional basis.
C. A survey, study and analysis of properties which would compete with the subject property in areas of rent, lease terms, vacancy rates and normal expenses for similar properties.
17 D. Development of a Highest and Best Use Analysis, considering the legal, physically adaptable and feasible uses of the subject property, both as if vacant and as improved.
E. Use and development of the Income, Cost and Sales Comparison Approaches to value, to the extent possible for the type of property and location, related to the availability of data and information compatible with the highest and best use of the subject and in line with the general type of property, it's features and amenities.
F. Analysis of the findings contained in the three approaches to value, reconciliation of those findings and the conclusions drawn as to the estimate of final value of the subject property.
The property was inspected on December 6, 2010. The photographs included in this report were taken on that date at approximately 8:45 A. M. Mr. Todd Grinstead accompanied the appraiser during the inspection and provided specific information regarding various aspects of the property.
Regional, city, county and market area data were based upon information from the Greater Parkersburg Area Chamber of Commerce, National Planning Data information, the West Virginia Economic Summary monthly newsletter, and a physical inspection of the area surrounding the site.
18 Not included within the scope of this appraisal report are the environmental assessment study of the site, soil test, survey, title insurance or other specific information which is typically provided by a third party source and typically not referred to as a part of an appraisal report other than referenced material.
19 IDENTIFICATION OF APPRAISED PROPERTY
NAME : Claywood Park Public Service District
ADDRESS : 1801 Staunton Turnpike Parkersburg, WV 26101
PRESENT OWNER OF RECORD: Claywood Park Public Service District
RECORDATION OF DEED(S) : wood County Deed Volume 572, Page 284; Volume 719, Page 305, Volume 945, Page 369
TAX IDENTIFICATION: Block 250, Parcels 8,8A, 8B, 9A Parkersburg District
TAX ASSESSMENTS AND CURRENT TAXES: ALL PARCELS ARE TAX EXEMPT ZONING: The subject property is located in an area of the County which is not zoned.
FLOOD ZONE: The subject property is not located in a HUD Special Identified Flood Hazard Area, according to Federal Flood Map
#540213 0048 A, dated March 4, 1985.
LOT DIMENSIONS/SIZE: The property has a total land area of 0.79 acres, as indicated by the deed descriptions and surveys included with them.
IMPROVEMENTS: The subject property is improved by a one story frame office of 1,650 square feet and two frame garages with 1,600 square feet each.
CENSUS TRACT #: 54107-0109.01
20 SALES HISTORY: No market sales transactions regarding the subject facility have been recorded during the past three years. The subject property is not listed for sale or under any sales agreement.
...... - ..... -- . ..-
21 AREA DATA AND TRENDS
INTRODUCTION The influence of physical, economic and governmental trends has a significant affect upon the value of real estate. These trends have been evaluated in relation to what influence they will have upon the marketability of the subject property.
GENERAL The location of the subject is near the western border of the west-central area of West Virginia known as the I'Mid-Ohio Valley''.
The subject area is approximately 65 miles north of Charleston, Wv, 80 miles Southwest of Wheeling, WV, 70 miles West of Clarksburg, WV, 143 miles South of Pittsburgh, PA, and 115 miles Southeast of Columbus, Ohio. The City of Parkersburg is the business and financial center of what is defined as the Parkersburg-Marietta Metropolitan Statistical Area. This area includes Wood, Wirt and Pleasants Counties in West Virginia, and Washington County, Ohio, as well influencing the adjacent West Virginia counties of Ritchie and Jackson. The area's location is such that over 50% of the u.
S. Population, 50% of the nations market places and 60% of the
country's manufacturing labor force are within 500 miles of the metro area.
The Parkersburg-Marietta area is strongly tied to the service industries, such that the decline of the manufacturing and coal industries has not affected the area to the same extent that other areas have been hurt. Industrial employment plays a vital role in
22 the area economy, however, with major employers, in order of size, including E. I. duPont de Nemours, Wood County Schools, GE Plastics, St. Josephs Hospital, U. S. Bureau of Public Debt, Camden Clark Hospital, Elkem Metals, American Cyanamid, CyteC, Kardex and Shell Chemical. The various locations occupied by the Public Debt are responsible for a11 savings bond activity for the entire country; Public Debt-recently completed the second phase of- a- three-phase project which eventually bring 300 new employees to the area.
A welcome development for the area was the addition of approximately 1,000 jobs in the Mineral Wells area with the development of a Coldwater Creek catalog service center, training center and warehouse. Coldwater Creek is the first tenant in a planned 215 acre industrial park which recently underwent a 370,000 square foot expansion. The closing of the Ames/Tru-Temper plants, as well as the moving of the corporate offices of Ames to Pennsylvania, has continued the erosion of the area's manufacturing base. Schott Scientific glass closed their local plant in August 2004, with the loss of approximately 190 jobs. The Walker facility in Williamstown has been renovated to house Hino, a division of Toyota, which manufactures trucks. The closing of the Cabot plant in Pleasants County and the International Converter facility in Belpre have contributed to the continuing loss of industrial jobs in the area. While the Century Aluminum facility which closed was located in Jackson County, a number of local residents lost their jobs in that action, as well.
23 POPULATION During the 1970's, the population of the metro area increased at a rate of 10.9%. This growth pattern has not continued, with a moderate decline during the 1980-1990 period reflecting the effects of the recession of the early 1980's.
The latest data shows that population in Wood County decreased 2.00% since 2000, while Washington County decreased 2.67% in that time period.
POPULATION TRENDS Parkersburg-Marietta Metro Area 1970-2008
1970 1980 1990 2000 2008 West Virginia Wood 86,819 93,648 86,915 87,986 86,204
Ohio Washington 57 , 160 64 , 266 62 , 254 63 , 251 61,567
Total 143,979 157,914 149,169 150,947 147,771
****************************************************~********* U. S. CENSUS BUREAU EMPLOYMENT - LATEST AVAILABLE ANALYZED DATA Total nonfarm payroll employment climbed 300 over the month of August, 2010 to a level of 742,500. The goods-producing sector was unchanged, with a gain of 400 in mining and logging offsetting a decline of 400 in construction. Manufacturing employment was unchanged over the month. The service-providing sector added 300 jobs, with gains fo 600 in educational and health services, 600 in professional and business services, 100 in information and 100 in leisure and hospitality. Employment declines included 500 in
24 trade, transportation and utilities, 500 in government, and 100 in other services. Employment in financial activities was unchanged over the month.
Since August 2009, the number of payroll jobs in West Virginia has risen 1,400, The goods producing sector added 2,400 jobs, with gains oE 1,200 in--miningand logging-, 800 in construction an& 400 in manufacturing. The service-providing sector declined 1,000, with losses of 3,100 in trade, transportation and utilities, 600 in government and 600 in financial activities. Employment gains included 1,700 in educational and health services, 1,000 in other services, 200 in leisure and hospitality, 200 in professional and business services and 200 in information.
UNEMPLOYMENT
The number of unemployed state residents rose 2,000 to 69,400 in
August 2010. The corresponding unemployment rate climbed three-tenths of a percentage point to 8.9 percent of the civilian labor force. Total unemployment rose 3,100 from August 2009, when the rate was 8.3 percent and 66,300 were jobless. The state's seasonally adjusted rate rose two-tenths of a percentage point to 8.8 percent, while the national rate inched upward one-tenth of a percentage point to 9.6 percent.
Total nonfarm payroll employment remained at 9.1 percent of the civilian labor force in August 2010 in the Parkersburg-Marietta
MSA. Over the year, the rate has declined 0.3 points from 9.4 percent in August, 2009.
25 The unemployment rate for the area had been consistently around or below that of the state until the addition of Wirt and Pleasants Counties to the MSA. The diverse industrial and service base has contributed to this consistency.
TRANSPORTATION Transportation systems would be considered adequate, with all four major transportation modes serving the area either directly or indirectly.
Rail service is provided by the Chessie System, although there is no major East-West line serving the area. The Ohio River is serviced by numerous barge lines. The Little Kanawha River is
navigable for only about 1/4 of its length. Motor freight carriers are plentiful as well. The Mid-Ohio Valley Regional airport provides shuttle service to Pittsburgh.
Highway transportation is adequate, with Interstate 77 being the Major North-South artery, connecting Parkersburg with Cleveland, Ohio, on Lake Erie, to the North and Charlotte, North Carolina, to
the South. Route 68(2) provides access to the various industrial sites located along the length of the Ohio River between Pittsburgh and Huntington. Ohio Route 7 follows much the same route through
the State of Ohio. The major East-West artery is U. S. Route 50, which extends East to Washington D. C. through Clarksburg, and West to Cincinnati, although much of its length is two lane highway.
26 SUMMARY Overall, both positive and negative influences were found in the
area. Approximately 50% of the nations population is located within 500 miles of this location. Transportation to the area is adequate, as well as access to most employment and activity centers. The economy of the Parkersburg-Marietta MSA has
- generally been- relakively seaable-when compared-t~ State and - - National levels, a situation created by the diverse base of both manufacturing and service industries.
In conclusion, we feel that the Parkersburg-Marietta MSA has an economic stability which can support a variety of property types. The indications are that the strong points of the area, economic stability, population expansion, per capita income growth, etc, will continue to contribute to the current optimism exhibited by the local economy.
27 MARKET AREA DATA
The subject property is located on the North side of West Virginia
Route 14, also known as Staunton Turnpike, East of Parkersburg, WOO^ County, West Virginia. The location is in an area of residential and commercial development. Nearby operations include
Route 47 Carryout, 1-77 Mini-storage, Atlas Towing, Poske's Racing
Parts, Brown Asphalt and LC Horner Welding. The Interstate 77 interchange is just East of the site.
All the nearby operations in the vicinity have been in place for several years. There appears to be little pressure for development of any kind in the area in the forseeable future.
28 REAL ESTATE TAXATION AND ASSESSMENTS
In order to provide complete details concerning the subject property, the appraiser must provide information regarding the taxation structure and assessment procedures for the area in which
- the subject property is- located-.--- - _.
The current levies for property located in Wood County, according to the Assessors office, are as follows:
2010 LEVIES PER $100 OF ASSESSED VALUE
Districts: Class 11 Class 111, IT?. Parkersburg City 1.4588 2.9176 Vienna City 1.4044 2,8088 Williamstown city 1.3434 2.6868 North Hills City 1.2676 2.5352 All Other Districts 1.0984 2.1968 The appraiser has made prior detailed studies of properties in the Wood County Area, and no measurable or predictable correlation occurs between Market Value and the current Assessed Values. It appears that while a portion of the values are somewhat accurate, a substantial number appear to be either under-stated or over-stated. We therefore draw no specific conclusions from the infomation provided by the Assessor of this county.
29 DESCRIPTION OF THE SITE
Size
The subject property has a total land area of 0.79 acres Of land area, as indicated by the deed descriptions and surveys included with them.
Shape/Topoqraphv The site is irreular in shape, sloping gently upward away from Staunton Turnpike.
Access/Frontaqe Access is direct from Staunton Turnpike, upon which the site fronts, 8.
Utilities All customary public utilities are available to the site.
Streets & Boundaries The site is bounded on the West by a residence, on the South by Staunton Turnpike, on the East by a commercial property and on the North by residential property.
Subsoil Conditions Subsoil conditions are unknown, but assumed to have an adequate bearing capacity based on surrounding land uses.
Zoning
30 The subject is located in an area of the county which is not zoned.
Easements Easements are noted in the recorded deeds which. accompany the appraisal; no adverse easements or encroachments were noted. Completion of a survey would help alleviate any such concerns.
.- -. _.. .-
Flood Hazard The subject property is not located in a HUD Special Identified
Flood Hazard Area, according to FEMA Panel #540213 0048 A, dated March 4, 1985.
Environmental Considerations No environmental study was provided and observation or determination of such conditions is beyond the scope of our expertise. The appraisal assumes stable environmental conditions, and a professional study is suggested if there is opinion contrary to this assumption.
Site Improvements Site improvements include asphalt surfaced parking areas and driveways.
Conclusions The site appears adequately planed to allow continued use as a commercial facility. Ingress/egress is direct and allows main traffic arteries to be accessed with sufficient ease.
31 32 DESCRIPTION OF THE IMPROVEMENTS
The subject property is improved by the following structures:
The office building is frame constructed, with commercial built-up and shed type roof systems aluminum gutters and- downspouts, Wood fascia and soffit and steel exterior doors. The few windows are aluminum sliders. The interior has carpeting and vinyl composite tile floor coverings, wood ceilings, drywall walls and fluorescent fixture lighting. The storage area has a concrete floor, drywall walls and ceiling and recessed fluorescent lighting. The full bath has vinyl composite tile flooring, drywall walls and ceiling and fluorescent fixture lighting. The building has Lennox and Luxaire gas forced air heat and central air, a 200 AMP electric entry and an Envirotemp 30 gallon gas water heater.
Both garage/storage buildings are one story frame units, T1-11 sided, with double pitch, asphalt shingle roofs, aluminum gutters, downspouts, fascia and soffit and steel exterior doors.
Interiors have concrete floors, drywall walls and ceilings and fluorescent strip lighting. One unit has a Reznor ceiling hung heater and the other has a Lennox ceiling hung unit. Both have 100 AMP electric entries. The building directly behind the office has an office with vinyl composite tile flooring, drwyall walls and ceiling, fluorescent fixture lighting and a Luxaire gas forced air furnace.
33 According to information provided to the appraiser, the office was constructed in 1972, shop 1 in 1989 and shop 2 in 1994.
34 HIGHEST AND BEST USE The Appraisal Institute defines Highest and Best Use as follows:
The reasonably probable and legal use .of vacant land Or an improved property, which is physically possible, appropriately supported, financially feasible, and that results in the highest value. Implied in these definitions is the assumption that the determination of highest and best use takes into account the contribution of a specific use to the community and community developmenk goals- as-well as the- bene-€its-of- that use to the- -- individual property owners. Hence, in certain situations, the highest and best use of the land may be for parks, greenbelts, preservation, conservation, wildlife habitats, and the like. In estimating Highest and Best Use, there are essentially four stages of analysis: 1. Physically Adaptable Use - Determining what uses of the site are physically possible.
2. Leqal Use - Determining what uses are permitted by zoning and by deed restrictions on the site in question.
3. Feasible Use - Determining which possible and permissible uses produce a net return to the owner of the site in question.
4. Hiqhest and Best Use - Determining which among the feasible uses will produce the highest net return or the highest present worth. The highest and best use of the land, if vacant and available for use, may be different from the highest and best use of the improved property. To render a sound estimate of value, the appraiser, in all cases, must consider the location and physical characteristics of the site, condition and probable economic life of any improvements, character of the market area, and zoning, in light of the basic economic principles of real property valuation. In estimating the highest and best use of the site, the above tests were applied.
35 HIGHEST AND BEST USE
PHYSICALLY ADAPTABLE USES The possible use of the site is dictated by the physical aspects of the site itself. The size, shape, accessibility and location are determinants of value. The size of the site has considerable influence on its development. The key determinant to development is the permitted size of the on-site improvements. As noted, the site contains 0.79 acres of land and is irre gular in shape. The site is of sufficient size to accommodate the existing improvements and a variety of small property types.
The shape and topographic features of the site are functional. The site is generally level with a slight upward slope away from Staunton Turnpike but presents no detrimental site conditions. Current level area on the site is sufficient to support the operation of the existing improvements.
All utilities are presently available and connected to the site. The site has good accessibility and the soil and subsurface features are assumed to be non-hazardous and capable of supporting any proposed use. By virtue of size and shape, the site is suitable for a number of uses.
LEGAL USES Legal restrictions in this case are not limited by any zoning codes, as the property lies outside any incorporated area.
36 FEASIBLE USES For a potential use to be seriously considered, it must have the potential to provide a sufficient return to attract capital over alternative forms of investment. A positive net income or acceptable rate of return would indicate that a use is financially feasible. Economic demand for use of the site is created by its location on Staunton Turnpike-in an area of mixed cornmerciaf and residential uses. With this location and the focus of residential development in other areas of the county, the site is more attractive as a commercial location. In the final analysis, the optimal use of the site, as if vacant and available for development, is for commercial use.
MAXIMALLY PRODUCTIVE Among the financially feasible uses, the use that provides the highest rate of return is the highest and best use. In the Regional and Market Area data sections of this report, specific demographic and land use data have been presented which discussed, in a general sense, the nature of the Parkersburg area and its trends. Financial feasibility is generally shown by a comparison between the total cost new and estimated value. Due to the ages of the facility and the inability to accurately portray depreciation, the Cost Approach was not developed and this comparison is not possible.
AS IMPROVED The highest and best use of the site as improved pertains to the use that should be made of the property as it presently exists,
37 That use which maximizes the property's net income is considered to be it's highest and best use. The improvement is a three building complex which uses more than 1/2 the site. As the property was specifically developed with commercial use in mind and would be attractive to a number of similar users if vacated by the present owner, we feel that this use represents the highest and best use of the property.
38 VALUATION METHODOLOGY
In estimating the market value of the property, the economic alternatives of owning and/or leasing the specific piece of real estate were examined. A knowledgeable purchaser would be Cognizant
- of-the (I) cosk of assembling a site and-constructiorr of -
improvements with similar utility, (2) leasing a facility with similar utility and/or investment characteristics, or (3) cost of obtaining an equally desirable facility. Accordingly, indications of market value can be obtained by the following traditional approaches:
INCOME APPROACH Estimating the present worth of the income stream the real estate is capable of generating through lease or rental, and converting the net income potential of the property into value through a capitalization approach.
COST APPROACH The summation of land value (as if vacant and available) and replacement cost new, less accrued depreciation, of the improvements.
SALES COMPARISON APPROACH Reviewing the cost of obtaining an equally desirable facility by comparing the subject to sales or properties considered to be comparable.
39 Probably the most relevant indicator of value when evaluating an income-producing or investment-grade property is the Income Approach. This technique best addresses the income producing capacity of the property and its relationship to value. The Income Approach involves the estimation of future net income potential sf a property which is then translated into an indication of value.
The most common motivation for purchasing a Ilcommercial property" is its potential for earnings. Earnings are generally evaluated by a purchaser in anticipation of some target rate of return. The best barometer of value is one that mirrors typical investor's requirements enabling that rate of return to be realized. Hence, preparation of the Income Approach incorporated these aspects of the property's earnings potential.
The Cost Approach involves the summation of separate value estimates of land and improvements. It is based upon the IIPrinciple of Substitutionll, i.e., the premise that an informed buyer would pay no more for improved real estate than the cost of producing a substitute property. The difficulty in estimating depreciation in all but the newest of facilities generally lessens the effective use of the Cost Approach.
The influence of the Sales Comparison Approach is directly related to the quality and quantity of the market sales which can be compared to the subject, as well as the degree to which those comparables differ from the subject.
40 - . .. .. -. .-.--- . .. .
41 The owner is responsible for this item, charged at $485 or $0.10 per square foot.
REPLACEMENT RESERVE
Reserves are estimated at $873 per year, or $0.18 per square foot, again based upon Korpacz figures.
SUMMARY Total expenses for the subject are estimated at $1,912. These projections form the basis of the Direct Capitalization Analysis completed herein.
The following page summarizes the projected income and expense estimate for the subject property.
46 STABILIZED INCOME AND EXPENSE STATEMENT
POTENTIAL GROSS INCOME $18,000
LESS VACANCY AND COLLECTION LOSS @ 7.5% (1,350)
EFFECTIVE GROSS INCOME $16 , 650
LESS FIXED AND OPERATING (VARIABLE) EXPENSES FIXED EXPENSES Real Estate Taxes NET Insurance NET TOTAL FIXED EXPENSES NET OPERATING (VARIABLE) EXPENSES MANAGEMENT 3.33% $554 UTILITIES NET FIRE FEES NET INTERIOR BUILDING MAINTENANCE NET EXTERIOR BUILDING MAINTENANCE $485 MISCELLANEOUS NET TOTAL FIXED & OPERATING EXPENSE ESTIMATE $1,039
RESERVES FOR REPLACEMENT $873-
TOTAL EXPENSE ESTIMATE $1,912
NET OPERATING INCOME ESTIMATE $14,738
47 INCOME APPROACH TO VALUE
JUSTIFICATION OF THE CAPITALIZATION RATE
We have thus far established market rent, typical operating expenses and Net Operating Income (NOI) for the subject. By taking this NO1 and dividing it by an overall capitalization rate, we can estimate Market Value for the subject. An overall capitalization rate is defined as "an income rate for a total property that reflects the relationship between a single year's NO1 expectancy and the total price or value"; more specifically, it is used to convert net operating income into an indication of overall property value. (From The Appraisal of Real Estate, Tenth Edition, 1992,
Page 415, published by The Appraisal Institute).
Developing an appropriate cap rate can be accomplished in various ways. Most important to the process is the accuracy of input data or parameters that set the course by which the valuation takes place.
In the capitalization process, the following factors will be used as input:
a. Typical interest rate. b. Ratio of mortgage money to value. C. Amortization period of loan. d. Holding period of investment. e. Projected appreciation or depreciation over holding period, f. Yield on investment. g. Cash on cash return (not yield). h. Debt coverage ratio. i. Projected change in income over holding period.
48 j. J-factor
Before the techniques are presented, the following explanations are given for each of the above:
INTEREST RATE - An interest rate is a charge for borrowing money. This rate varies from one lender to another. For this appraisal, we are assuming that the typical investor will use a certain amount of borrowed money and equity. This is called leverage.
Leverage is important in purchase decisions since the Tax Reform
Act of 1986 eliminated accelerated depreciation. Assuming a loan could be secured today, the most probable interest rate appears to be tied to the credit worthiness of the borrower, as well as the real estate. For this appraisal, we will use an interest rate of
5.25%, which is 2.00% over the prime bank loan rate of 3.25%.
RATIO OF MORTAGE MONEY TO VALUE - New long term mortgage loans are averaging 70 to 80% in this market, again depending upon the credit worthiness of the borrower, as well as the real estate. It is our opinion that a representative loan ratio would be 75%. Therefore, 25% in equity must be invested either through debt liquidation and/or cash funding.
AMORTIZATION PERIOD FOR LOAN - Lenders are quoting periods of 10
to 30 years. Even though different lenders will quote differing
49 amortization periods, we will use a 15 year loan amortization period, recognizing that a likely 5-10 year balloon will be required.
HOLDING PERIOD OF INVESTMENT - Prior to the Tax Reform Act of
1986, most real estate investments began losing their tax incentives after the seventh year. Now, with accelerated depreciation eliminated, holding periods vary according to investor expectations. For the most part, financial projections are analyzed over a 10-year period. This could easily be five to seven years. For this appraisal, we have elected to use a ten-year holding period to evaluate the subject.
PROJECTED APPRECIATION OR DEPRECIATION OVER HOLDING PERIOD - During the period of ownership, most investors expect some amount of appreciation. Only in particular markets would one expect to see depreciation. Obviously, no one can guarantee what will happen over the next 10 years. The best we can do is take a look at historical growth rates and try to predict what will happen during the period of ownership. The latest Federal Reserve Bank of St.
Louis data indicated that the CPI for 2009 was 2.7 percent, with a five year average of 3.18%.
YIELD ON INVESTMENT - The yield rate utilized to discount the projected cash flows and eventual property reversion was based upon an analysis of anticipatory yield rates of investors dealing in various property types. These rates were not historic rates based upon historic cash flows. What might have been considered
50 acceptable under market conditions existing when a property was purchased three to five years ago would not necessarily be appropriate today. The rate reflects acceptable expectation of yields on future cash flows to be achieved by investors currently dealing in similar properties.
A yield rate differs from an income rate such as a cash-on-cash (equity dividend or after debt service cash flow) , in that it takes into consideration all equity benefits including the reversion at time of resale in addition to annual cash flows. The yield rate is the single rate (Internal Rate of Return or IRR) that discounts all of the future equity benefits (cash flows and equity reversion) to the original equity investment. The yield rate currently accepted by investors in the market can be applied to a projected cash flow in order to estimate the value of the cash flow, and therefore, the value of the subject property.
It must be emphasized that this anticipated equity yield rate is not necessarily an attempt by the investors to predict the future, nor is it proof that they will, in fact, realize the internal rate of return. It does, however, reflect what the thinking was in terms of acceptable yields, at a certain period of time, to these buyers.
Based on the Korpacz study referenced previously, acceptable internal rates of return for discounted cash flow modeling
assumptions for commercial property ranged from 7.50% to 12.50%,
with an average of 9.64%.
51 In selecting an appropriate equity yield rate, consideration must be given not only to available yields on alternative investments, but the property's location, age and condition. Income growth rates are well below historic rates due to market forces, and commensurately, internal rates of return have declined.
Taking into consideration the characteristics of the property, it is our opinion that an 18.0% equity yield rate would be required to attract equity capital to the subject property.
The following yield rates (interest rates) were listed in the ttu.s. Financial Data", published by the Federal Home Loan Bank Board as of December 3, 2010, and are listed below by increasing rate of return and/or risk:
Yields on Selected Securities Corporate Aaa Bonds 4.90% Corporate Baa Bonds 5.95% Municipal Bonds 4.65%
Selected Interest Rates Prime Rate 3.25% Five-Year Treasury Securities 1.59% Ten-Year Treasury Securities 2.93% Long Term Treasury Securities 4.22%
The above rates are considered "safe ratesf'on alternative investments. Comparatively speaking, real estate investments have more risk and, therefore, should have a higher rate of return.
52 The capitalization rate that needs to be developed in this analysis involves the probable cap rate as of the date of the appraisal, or going-in capitalization rate.
In most cases, this particular rate will be less than a terminal cap rate because of the declining nature of the asset. In sther words, equity dollars will be attracted at a lower rate because it is newer. Conversely, investors will base their purchase decisions on a higher cap rate seven years from now because of the limited economic life of the asset.
The going in cap rate can be developed in the following manner:
Source of Funds X Yield Rate - Weiqhted Rate Mort gage (. 75) .0965 7.23% Equity (.25) .180 4.50% Basic Rate - 11.73% Beginning with this basic rate, we are forecasting the following to occur:
a. A portion of the loan will be paid off b. 0% property appreciation c. 0% net income increase will occur Assuming we are correct in our forecast, then the going-in cap rate is as follows:
Basic rate ...... 11.73% Less: %Paid Off x Sinking Fund Factor x Loan Ratio (1.84%) Plus/Less: Dep/App x SFF 0.00%
53 Divided by 1 + Change in Income x J Factor 1.00 OVERALL CAP RATE OR GOING-IN RATE ...... 9.90%
J-factor = 0,2893703 Referring to Korpacz Real Estate Investment Survey for the Third Quarter of 2010, the average going-in capitalization rate for commercial property was 8.73%. Based upon this analysis, an investor could purchase the subject property on a 9.90% capitalization rate, assuming that the property will: 1) increase equity through debt liquidation; 2) appreciate 0% over the ten-year holding period; and 3) net income will rise 0% over the ten-year holding period.
INCOME APPROACH VALUE CONCLUSION
Using Direct Capitalization, which is simply the NO1 divided by the going-in Capitalization rate, the estimated value of the property is as follows:
$14, 738 / .0990 = $148,869
Rounded to = $150,000
Therefore, the indicated "AS 1s" Fee Simple value, as of
December 6, 2010, via the Income Approach is:
ONE HUNDRED FIFTY THOUSAND DOLLARS
$150,000
54 COST APPROACH TO VALUE
INTRODUCTION The Cost Approach involves an estimate of the replacement cost new of the improvements and the deduction of accrued depreciation from all causes, to which an estimate of the land value and its improvements are added. The steps taken with this analysis are as follows:
1. The Market Value estimate of the site as though vacant and available to be put to its highest and best use.
2. Estimate of the replacement cost of all improvements. 3. Estimate of accrued depreciation, which includes and examination of physical deterioration, functional and external obsolescence. 4. The estimated depreciation from all causes is then deducted from the replacement cost, which results in a measure of the present worth of the improvements, or depreciated replacement cost. The summation of the estimated value of the site and depreciated replacement cost of the improvements results in the indicated value of the property by the Cost Approach. Details of these steps follow. COST APPROACH TO VALUE
ESTIMATE OF LAND VALUE The most commonly employed method of land valuation is the Market Data/Comparison Method. It was used for the purposes of estimating land value in this report. In this technique, one assembles recent sales of similar land parcels and then compares them to the subject via an appropriate unit of comparison. The sale price per front foot, square foot or acre of usable land is generally the unit of comparison in estimating the value of various parcels. After analyzing each sale on the basis of an appropriate unit of comparison, one then adjusts each sale for differences in such things as market conditions, financing, location, access, parcel size, utility and topography. The adjusted sales indicate a range of value for the subject property.
Sale price per acre was selected as the unit of comparison for the purposes of this report. A search was made of the local market for recent sales of generally similar parcels. Following is a description of the sales utilized:
In an attempt to establish value trends for the area, the appraiser has researched the Mid-Ohio Valley Multiple Listing Service statistical information. This publication is considered to be the most reliable source of market transactions in this area area. However, inadequate data is available to determine vacant land figures from the area, as all categories are lumped into one
56 bracket, including commercial lots, farms and development land. The latest Federal Reserve Bank of St. Louis data indicated that the CPI for 2009 was 2.7 percent, with a five year average of
3.18%. Therefore, a 3.0 percent rate was applied to the comparables as a parameter for the time of sale adjustment.
Sale #1 was from Young/Mahoney to Mooney in December, 2004. Located at the intersection of Ross Road and Route 2, Waverly, the site had 0.98 acres of land area. Sale price was $20,000 or $20,408 per acre. Adjustments included ~18%for time of sale, +50% for location and -25% for utility, yielding an adjusted sale price of $30,102 per acre.
Sale #2 was from Rosemar Construction to McKay in February, 2007. Located on Route 14, Central, the site had 1.047 acres of land area. Sale price was $50,000 or $47,756 per acre. Adjustments included +9% for time of sale, -10% for location and -25% for utility, producing an adjusted sale price of $33,835 per acre.
Based upon the analysis of these sales, with principle emphasis on sale two, followed by sale one and consideration of adjustments for physical and locational differences, we estimate the unit price for the subject site at $32,591 per acre. The indicated value then is:
0.79 acres at $32,591 per Acre = $25,747, rounded to $25,000.
ADJUSTMENT CHART SALE # PRICE TIME LOCATION UTILITY TOP0 SIZE NET PRICE 1 $20,408 +18% +50% -25% - - $30,102
57 $47,756 t9% -10% -25% i - $33,835 2
58 COST APPROACH TO VALUE
REPLACEMENT COST ESTIMATE The subject property is an existing complex of three one story frame buildings containing approximately 4,850 square feet of gross building area, located on a 0.79 acre parcel of land . The subject property is located at 1801 Staunton Turnpike, Washington, Wood County, West Virginia. Due to the age of the facilities and the inability to accurately portray depreciation, the Cost Approach was discontinued.
59 SALES COMPARISON APPROACH
The Market Approach, also known as the Direct Sales Comparison Approach, is considered an excellent, and even the best, valuation method in the event that sufficiently similar and recent transactions may be found and verified accurately. In such an event, Market Value may be derived directly since all complexities involved are property weighted according to their significance to actual buyers and sellers.
The Market Data Approach applies the principal of substitution since typical buyers will not usually purchase a property at a price higher than the prices of similar properties with comparable locations, characteristics and future earning capabilities.
The steps utilized in applying the direct sales comparison approach include the following:
1. Research the market to obtain information on sales and listings of similar properties in the market place.
2. Verify the information with one of the participants or one of the participant's representatives, in order to determine the factual accuracy of the data, and whether or not the transaction was arm's length.
60 3. Analyze the subject and comparables according to the elements of comparison and adjust the sales price of each comparable as appropriate or eliminate the property as a comparable.
4. Reconcile the multiple value indications that result from the comparable into a single value conclusion.
Typically, comparison may be made on one of several units: for example, price per square foot of improvements, gross income multiple and overall rate. We generally consider all units of comparison, but rely upon the price per square foot of improvements in our final analysis.
In the application of this value technique, we investigated the local market place for sales of similar properties. The sales utilized include:
Sale #1 was from Bennett to Schultz Automotive in May, 2002. Located at #5 17th Street, Vienna, the site had a one story steel garage building of 7,500 square feet with a 2,500 square foot apartment/office on the second level on a 25,744 square foot parcel of land. Sale price was $285,000 or $28.50 per square foot, including land. Adjustments included +24% for time of sale, -25%
for location, -10% for quality, -10% for condition and +25% for size, resulting in an adjusted sale price of $28.27 per square foot, including land.
61 Sale #2 was from TLA Properties to Dynasty Development in
September, 2003. Located at 400 Kellar Lane, Williamstown, the site had a one story steel building of 5,000 square feet on a 0.92 acre parcel of land. Sale price was $194,800 or $38.96 per square foot, including land. Adjustments included +21% for time of sale, -10% for quality and -30% for condition, yielding in an adjusted sale price of $28.29 per square foot, including land.
Consideration of the differences between properties led to a value estimate based upon Sale #2, then #1, yielding an adjusted sale price of $28.28 per square foot, including land. Therefore, the value estimate is as follows:
4,850 SF @ $28.28/SF = $137,158, Rounded to $135,000
ADJUSTMENT CHART SALE # PRICE TIME LOCATION QUALITY CONDITION SIZE NET PRICE 1 $28.50 +24% -25% -10% -10% +25% $28.27 2 $38.96 +21% - -10% -30% - $28.29
62 RECONCILIATION AND GENEIZAL SUMMARY OF FINDINGS
The final step in the appraisal process is the reconciliation of the value indications. In the reconciliation, the appraiser considers the relative applicability of each approach used, examines the range between the value indicatioas, and places primary emphsis on the approach that produces the most reliable solution to the specific appraisal problem. Only infrequently will each approach yield the same result, as each is based on a different set of assumptions. In addition, the quality and quantity of data available for each approach differ significantly. The results from the three approaches are as follows:
Cost Approach to Value Not Applicable Income Approach to Value $150,000
Sales Comparison Approach to Value $135,000
COST APPROACH The Cost Approach estimates the value of the subject property based upon the principle of substitution by which a buyer is not expected to pay more for the subject property than it would cost to acquire a comparable site providing the same utility as the subject site and replacing the building with a functionally equivalent structure. Due to the inability to accurately judge depreciation, this approch was not completed.
INCOME APPROACH
63 The Income Approach was relied upon as the primary indicator of value because the property is of that class bought and sold with the expectation of generating acceptable returns of ownership. This approach simulates the investment objectives/parameters of participants in the marketplace. The anticipated rental schedule and operating expenses are reasonable estimates of the expected market conditions. Yield rate and terminal capitalizatin rate used are within the range of investment criteria for this property type. Since this property would be considered income-producing and purchased with the intent of realizing future profits, this approach is considered a good indicator of value for the subject.
SALES COMPARISON APPROACH The Sales Comparison Approach is considered to provide a reliable estimate of value based on objective adjustments that are necessary due to physical differences, date of sale, and the differences in market conditions. The weakness in this approach is that no two properties are alike; amenities and purchase considerations are difficult to compare. However, the strength of this approach is that it measures the actions of buyers and sellers in the marketplace. The lack of comparable sales in the area generally has a significant impact on the conclusions reached by this approach. The development of this approach was completed for the subject but not relied upon in the final value estimate due to the reliance upon income stream analysis in the purchase decision in this market.
CONCLUSION
64 The "AS Is" market value represents the value of the subject site as of the effective date of the appraisal. Therefore, it is my opinion that the Market Value of the Fee Simple estate in the subject site, as of Decmeber 6, 2010, is:
ONE HUNDRED FIFTY THOUSAND DOLLARS
$150,000
THIS VALUE ESTIMATE IS STATED SUBJECT TO AN ENVIRONMENTAL ASSESSMENT, AS MAY BE REQUIRED BY THE F.D.I.C.
65 ADDENDA SECTION
66 DISCUSSION OF VALUE ESTIMATE
The client is cautioned about the precision of the market value estimate presented in this appraisal. The estimate of value is the appraisers' best estimate and opinion based upon the evaluation of current market trends, experience, knowledge and utilization of current appraisal practices.
Current appraisal practices formulate a specific value estimate rather than stating a property value estimate within a range. This does not mean that a seller would be foolish in accepting any offer less than the value estimate produced by this appraisal or that a buyer paying a larger consideration would be mistaken.
The estimate of value delineated in this report is, in the appraiser's opinion, the most probable selling price for the property as of the effective date of the appraisal. As such, it should not be regarded as the precise value of the property, but an opinion based on a comprehensive analysis of available data by qualified individuals.
67 Comr, Number Grantor 1456 GERALDINE R. YOUNGlJACQUELlNE J. MAHONEY Grantee Date of Sale BRADLEY C./KATRINA J. MOONEY 12/5/04 Address ROSS ROAD AND ROUTE 2 g& -State WAVEWLY WV 26184
Leaal Description BLOCK 100, PARCEL DI UNION DISTRICT
Price Cash Euuivalent Price $20,000 $20,000 CASH Documentation 1076/589 Land Size 0.98 ACRES Unit Price Unit Cash Euuivalent Price $20,408/ACRE $20,408/AC RE Prooosed Use Construction Since Purchase COMMERCIAL SAME &&g NONE Deed Restrictions NONE KNOWN
Utilities ALL CITY Flood Control IN FLOOD ZONE Existinu Row/Easement NORMAL PUBLIC UTILITY Site Descriotion LEVEL, CORNER LOT Verified With B. MOONEY 3 Year Sales History NONE
Comments IMPROVED BY MINI-WAREHOUSE BUILDING AND SIX MANUFACTURED HOME SITES Comparable Land
ComD Number Grantor 1474 ROSEMAR CONSTRUCTION, INC. Grantee Date of Sale DANIEL J. MCKAY 2125107 Address ROUTE 14 &@a CENTRAL WV 26105
Leaal Descriotion BLOCK 390, PARCEL J1 WILLIAMS DISTRICT
Price Cash Eauivalent Price $so,ooo $50,000 CONV. Documentation 11091670 Land Size 1.047 ACRES Unit Price Unit Cash Euuivalent Price $47,7561ACRE $47,756tAC RE PrODOSed Use Construction Since Purchase COMMERCIAL DONE Zonins NONE Deed Restrictions NONE KNOWN
Utilities ALL CITY Flood Control NOT APPLICABLE Existinu Row/Easernent NORMAL PUBLIC UTILITY Site Description RECTANGULAR, GENTLY ROLLING Verified With D. MCKAY 3 Year Sales History NONE
Comments Como # ProDertv Twe Date of Sale - - . .- . __. __. 1,203 SERVICE GARAGE rGiE- Name 1 SCHULTZ AUTOMOTIVE
Grantor
10391898 25,744 SF 3.43:l
/COURTHOUSE INONE -1 __-..__ .-. . --___I-_-_”_ ___. . Improvements ONE STORY METAL GARAGE BUILDING 7,500 SF 2,500 SF APARTMENTIOFFICE SECOND LEVEL 1 I - -- - - . _.I Comments 1
1 Comp # Propertv Twe Date of Sale 1,204 LIGHT MANUFACTURINGNVAREHOUSE Name DYNASTY DEVELOPMENT Address .- - - - - __- - . -.__-.-I--- 400 KELLAR LANE my State Zip County
W ILLI AMSTO W N /wv (26175 (WOOD~ .- " ~ "I
Grantor I TLA PROPERTIES ! - "_. Grantee I DYNASTY DEVELOPMENT
Legal Description BLOCK 230, PARCEL S3.2 WlLLtAMS DISTRICT i I - - -- Price Terms Cash Equivalent Price Price Per &. Ft
1057/234 0.92 ACRES 8.02:l I
__._.. . .. , ...... I . .. -- . . _...... -.J
-11 8 dJ tB TIITS DEEb, Made April 12, 1979, by llld between ROY D. eVIESE, widower, Grantor , and CLAYLJOOU PARK L'IIDLLC SERVICE ISTRICT, a public corporation, Grant-ce.
In consideration of Five ($5.00) ~)ollars,cash in hand aid and other valuable considerations, rccr3Jpt: Of which is herebl cknowledged , Grantor grants and conveys to C;i*L%nteet i1-i Eee simple ith covenants of general warranty and itgal nS k encrlmbrances , that ertain real estate situate in Parker4burg Ilistrict, Wood Counky, est Virginia, bounded and described as follows :
BEGINNING at a pipe set in concrete at the northerly cQrner of a lot conveyFL1 1-0 Claywood I Park Public Service District by tleed recorded in Deed Book 572, at page 284; tlience N. 66O 8' I I E. 221.71 feet to a point; thence S. 22" 55' W. 197.15 feet to a point at the northerly corrler of the old Kraft School lot; thence wit11 the line of the school lot S. 66" 08' W. 78.03 feet to an iron pip,e, a corner to Carl Eclchart; thence with the Eckhart line and the line of Claywood Park Public Service District N. 23O 52' W. 135.00 feet to the place of beginning, containinq 0.464 acres, more or ,less, a plat of which said real estate prepared by Paul E. Marshall, Licensed Surveyor, dated March 21, 1979, is attached hereto and incorporated herein to whi'ch said plat reference is'rnade ,for a more particular description of tile said real estate.
BEING tlte same real estate conveyed to Grantor by Lilly Otte, single, by deed clateci August 11, 1969, of record in the Office of tlie CLerk of the County Commission o€ Woocl Count-y , West Virginia, in Deed Book 567, at: page GO, and a part of the same real estake conIJeyed to Dora DeViese and Roy DeViese , hiishind a;id wife , by Anna Roth, et al, by deed datctl ,July LI, 1936, of record in the same Clerk's OEPice in need Dook 595, at,page 168, the said Dora IleViese who is one and the same person as Dorothea DeViese having devised her interest in the said real estate to the Grantor by her Last Will and Testa- . ment ofirecord in the same Clerk's OEEice in Will Book 44; at page 101.
DECLARATION OF' CONSIDERATION OR VALUE- This transfer is to a political. subdivision of the Stat of West Virginia and is exeinpt from the State Excise Tax upon the privilege of transferring real estate.
WITNESS the following signature : 0.Ok f99.Pg422
TRACT 9
3 TRACT B 0 5 A Bk , 557, Pj. 60 t) r'0 THIS DEED, macle this 25th day of May, 1995, by and between
CARL ECKIIART, widower, Grantor , and CLAYWOOD PARK PUBLIC SERVICE
DISTRICT, a public corporation, Grantee.
WITblESSETII: That for and in cvnsideration of the sum uf Five
($5.00) Dollars, cash in hand paid and other good and valuable considerations, the receipt of which is hereby acknowledged, Grantor hereby grants and conveys, with Covenants of General Warranty and against liens and encumbrances, unto Grantee , in fee simple, the following described lot, tract or parcel of land
situate in Clay District, Wood County, West Virginia, being more rb particularly described as Eollows: BEGINNING at a point on the northerly line of a tract of land containing 1j3 acre, more or less, which was --$!T heretofore conveyed to Grantor, et ux, by deed dated April 30, 1966, of record in the Ofrice of the Clerk of the County Commission of Wood County, West Viryinia, in ci Deed Book 515, at page 107, which point is on the northerly line of said tract, and 156, east Prom the b northwest corner of said tract; thence northeast 66' 8' E. 60' to the northeast corner of said 113 acre tract; +! thence with the easterly line of said 113 acre tract 48' in a southerly direction to a point; thence S. 66" 08, W. .J GO' to a point; thence in a northerly direction 48, to .$ the place of beginning. %! BEING a part of'the tract of land conveyed to Carl Eckhart, et ux, as set Porth above. This conveyance is made subject to all covenants, restrictions, easements, rights-of-ways, agreements, exceptions, reservatiolls and oil and gas 'leases of record.
DECLARATION OF CONSIDERATION OR VALUE
The undersigned liereby declares that the total consideration paid €or the above conveyance is the sum of $ ,3600 --.
WITNESS the following signature: I I STATE OF wEsr VIRGIPIIA, COUNTY OF WOOD, k0-Wi.t: The foregoing deed was acknowledged before me on this the /O/h clay of %]K~/L~ 1995, by CARL ECKHART, widower. d MY commission expires: n
NOTARY PUNIC STATE OF WEST VIRGINIA MELISSA K, RlGHTEn do1 Awry Slreel under direction and supervision of ttorney at Law, Parkersburg, West Virginia. 3411390
' '.
'Chls Instrument was presented to the Clerk of the Corinty Commlsslon of Nood County, West Virginia; and the same is admitted to record.,
'res te : &-&& Clerk Wood County Commtsslou Le--- -> 1
i Street Atlas USA@2008
176m
I -_----_~ -I www delorme corn Y 1" = 2,083.3R Data Zoom 13-0 PHOTOGRAPH IDENTIFICATION
1, RIGHT FRONT VIEW OF PROPERTY 2. LEFT FRONT VIEW OF PROPERTY 3. FRONT VIEW OF SHOP 4. FRONT VIEW OF STORAGE GARAGE 5. LOOKING EAST ALONG STAUNTOW TURNPIKE 6, LOOKING WEST ALONG STAUNTON TURNPIKE
I 1 PROFESSIONAL QUALIFICATIONS
L. DEAN SCHWARTZ L. DEAN SCHWARTZ APPRAISALS P. 0. BOX 202 PARKERSBURG, WV 26102-0202
27 YEARS OF EXPER ENCE APPRAISING COMMERCIAL AND IND STR iL PROPERTY II WEST VIRGINIA AND OHIO.
I STATE APPRAISAL LICENSES HELD I
WEST VIRGINIA - CERTIFIED GENERAL APPRAISER #0026 EXPIRES 09/30/11 OHIO - CERTIFIED GENERAL APPRAISER 8385491 EXPIRES 01/20/12
EDUCATION
1980 GRADUATE - WEST VIRGINIA UNIVERSITY, MORGANTOWN, WV - B.S.B.A.
PROFESSIONAL APPRAISAL EDUCATION
“REAL ESTATE PRINCIPLES”, EXAM 1Al APPRAISAL INSTITUTE - FEBRUARY, 1985
“BASIC VALUATION PROCEDURES’, EXAM 1A2 APPRAISAL INSTITUTE - MAY 1985
“STANDARDS OF PROFESSIONAL PRACTICE”, EXAM 023 APPRAISAL INSTITUTE - OCTOBER 1985
“CAPITALIZATION THEORY & TECHNIQUES, PART A”, EXAM 1B-A APPRAISAL INSTITUTE - SEPTEMBER 1987
CONTINUING EDUCATION
NATIONAL USPAP COURSE 10/21& 10/22,2000 14 HOURS, CHARLESTON, WV
NATIONAL USPAP UPDATE 03/14/10 7 HOURS, PARKERSBURG, WV SALES VERIFICATION 0311 5/10 7 HOURS, PARKERSBURG, WV
OTHER EDUCATION
“DALE CARNEGIE COURSE IN EFFECTIVE PUBLIC SPEAKING AND PUBLIC RELATIONS”, FEBRUARY 199 1. PAGE 2 COURT EXPERIENCE I APPRAISALS ADMITTED INTO EVIDENCE BEFORE THE CIRCUIT COURTS OF WOOD, JACKSON, RITCHIE AND WETZEL COUNTIES IN WEST VIRGINIA AND GALLIA COUNTY, OM13. CLIENTS SERVED - PARTIAL LIST I ADVANTAGE BANK, VIENNA, WV, MARIETTA, OH BANK ONE, WEST VIRGINIA, NA, HUNTINGTON WV, CHARLESTON, WV BANK ONE MARIETTA, NA, MARIETTA, OH BELPRE SAVINGS BANK, BELPRE, OH BRANCH BANKING & TRUST COMPANY, PARKERSBURG, WV CHARLESTON, WV, RALEIGH, NC CITIZENS BANK COMPANY, BEVERLY, OH COMMUNITY BANK, PARKERSBURG, WV FIRST NEIGHBOROOD BANK, SPENCER, WV PARKERSBURG, WV HUNTINGTON NATIONAL BANK, PARKERSBURG, WV CHARLESTON, WV COLUMBUS, OH PEOPLES BANK, NA BELPRE, OH MARIETTA, OH GALLIPOLIS, OH TRADERS BANK, SPENCER, WV MINERAL WELLS, WV UNITED BANK, PARKERSBURG, WV CHARLESTON, WV RIPLEY, WV WESBANCO BANKS, PARKERSBURG, WV NEW MARTINSVILLE, WV STEELTON, Wv
GOVERNMENT ENTITIES
CITY OF VIENNA, POND RUN EASEMENT PROJECT, VIENNA, WV CITY OF PARKERSBURG, WATEWSEWER EASEMENTS, PARKERSBURG, WV CITY OF NEW MARTINSVILLE HYDROELECTRIC PROJECT, NEW MARTINSVILLE, WV GALLIA COUNTY BOARD OF COMMISSIONERS, SEWER EASEMENTS GALLIPOLIS, OH UNITED STATES SOIL CONSERVATION SERVICE/LINCOLN COUNTY DEVELOPMENT AUTHORITY, UPPER MUD RIVER WATERSHED PROJECT, HAMLIN, WV LITTLE KANAWHA SOIL CONSERVATION DISTRICT, DAM PROJECT, RITCHIE COUNTY, WV WEST VIRGINIA DEPARTMENT OF TRANSPORTATION, DIVISION OF HIGHWAYS, WV ROUTE 14 PROJECT AND US ROUTE 50 PROJECT, PARKERSBURG, WV JACKSON COUNTY DEVELOPMENT AUTHORITY, RIPLEY, WV MILLWOOD, WV HOPE GAS COMPANY, PARKERSBURG, WV MONONGAHELA POWER COMPANY, ELKINS, WV
I MISCELLANEOUS ACORN DEVELOPMENT, PARKERSBURG, WV RCDI, PARKERSBURG, WV THE PM COMPANY, PARKERSBURG, FAIRMONT, NEW MARTINSVILLE, WV SDWSTAR PLASTICS, RAVENSWOOD, WV PUBLIX CORPORATION, CANTON, OH ALLIED CORPORATION, MORRISTOWN, NJ EXXON CORPORATION, HOUSTON, TX Exhibit D
BidFonn News Paper Advertisement ...... Teresa Pinkerton ......
Being first duly sworn, says that the ...... Commercial Property for Sale......
Hereto attached was printed in the
..XX... The Parkersburg News and Sentinel,
...... The Marietta AM,
A daily newspaper published in the City of Parkersburg, Wood County, West Virginia, for ... 2...... successive
Week@), the first publication and posting thereon being on the ...... 11 th ...... day of ... June...... 2013 ...... and subsequent publication on the ...... 15th...... day (s) of...... June ..... 2013......
Printer’s Fee $ ...... 20.4%.
Notarized Signature -$ ...... 2.00 ...
Additional Copy Fee $ ......
Total Due: $ ...... 22.48 ...
......
Subscribed and sworn to before me this
f!.qaday of ...w...... 20f!3.
My commission expires ...... J.EJJ,TL~...... CLAYWOOD PARK Public Service District
PROPERTY BID FORM
Instructions:
Return the completed bid form to Claywood Park Public Service District, sealed in an envelope clearly marked on the fiont “Propertv Bid”. All bid forms must be received by no later than 2:OOpm Tuesday, July 16,2013. Persons entering bids will be notified whether their bids were accepted or rejected.
Hand deliver: Mail to: 594 Davisville Road P.O. Box 127 Davisville, WV 26142 Parkersbug, WV 26102
Name:
Address:
Phone Number:
BID AMOUNT $
Conditions of Bidding:
1. Claywood Park PSD will sell the property located at 1801 Staunton Turnpike, Parkersbwg, WV 26104, to the highest bidder who submits a bid in accordance with the conditions contained herein.
2. All bids must be accompanied by a certified or cashiers check, payable to Claywood Park Public Service District in the amount of 10% (ten percent) of the total bid amount.
3. Upon notification of bid being accepted, the high bidder shall enter into a sales contract at the accepted bid amount with Claywood Park Public Service District within 10 (ten) days of notification. Sales contract will automatically terminate upon failure of high bidder to obtain necessary financing within 30 (thirty) days of execution of the contract. Should the high bidder obtain the necessary financing, the high bidder will proceed in good faith and with due diligence to cooperate fully with all necessary parties to prepare for the closing. It will be necessary for the District to obtain approval to sell the property from the WV Public Service Commission and the USDA Rural Development.
4. Should the high bidder not meet all the conditions contained herein, acceptance of the highest bidder will be revoked and the next highest bid will be accepted and subject to the same terms and conditions. (1) S. The premises described above will be sold “As Is”. Claywood Park Public Service District, will transfer the property a special Warranty Deed, and dose not and will not make any additional promises, guarantees, or warranties, implied or expressed, of any kind or nature. Claywood Park PSD has the absolute right to refuse to accept any and all bids for any reason or no reason.
Your signature below indicates that you have read, understood, and consented to the terms contained herein, and that there are no additional agreements, written or oral, between you and Claywood Park PSD.
Signature:
Date: Exhibit E
Tax Map Location & Information
Exhibit F
Accounting History Claywood Park PSD Water Building Sale
6/30/2012 Book Acct# Name cost AID Value 303.4 Land $ 3,950.00 $ - $ 3,950.00 303.5 Land $ 5,913.00 $ - $ 5,913.00 304.5 Building & improvements $ 102,105.00 $ 80,807.05 $ 21,297.95 Total $ 111,968.00 $ 80,807.05 $ 31,160.95