The Brown on any not most cases.

3. 4

6.

to

customers

1.

at

3.1 water

water to

v.tuJLh:>vH., Director Director

.., ..... ,~h£>,,.~ GM/Sec

13

to

1

water rates.

5.1

3

2

5.10

6.1

2

3

4

5

to

6

lS on

2

3

5600

6

Total Cash

Total Cash

7

3/5/14 at 09: 19: 19.28 Page: l

For the Period From Feb 1, 2014 to Feb 2014 Filter Criteria includes: Report order is by Check Date. Report is printed in Detail Format.

Reference Date Employee Amount

6273 2/3/14 Marsha E. Kelley 1,141.01

6274 2/3/14 Terri L. White 1,431.94

6275 2/3/14 Stanley D. Wangberg 2,406.81

6276 2/3/14 Randy L. Davis 1,391.87

6277 2/3/14 Hollie E. Lurtsema 1,137.02

6278 2/3/14 Scott Passmore 1,437.31

6279 2/3!14 Phillip Vega 1,200.70

6280 2/3/14 Lyle E. Thomas 955.66

6281 2/3/14 Charles J. Wyatt 1,007.51

6282 2/3/14 Michael D. Hall 1,150.63

6283 2/3/14 Brian Odom 1,075.74

6284 2/18114 Marsha E. Kelley 1,141.01

6285 2/18114 Terri L. White 1,155.96

6286 2/l8/14 Stanley D. Wangberg 2,406.81

6287 2/18114 Randy L. Davis 1,391.87

6288 2/18114 Hollie E. Lurtsema 1,025.86

6289 2/18/14 Scott Passmore 1,339.07

6290 2/18114 Phillip Vega 1,089.72

6291 2/18/14 Victoria A. Mitchell 1,037.90

6291V 2/18/14 Victoria A. Mitchell -1,037.90

6292 2/18114 Lyle E. Thomas 870.96

6293 2118114 Charles J. Wyatt 1,020.02

6294 2118114 Michael D. Hall 1,060.58

6295 2118/14 BrianOdom 990.48

6296 2/18/14 Victoria A. Mitchell 688.36

2/1114 thru 2/28/14 28,516.90 -----

2/l/l4 thru 28,516.90

3/5/14 at 09:19:06.52 Page: l

For the Period From Feb l, 2014 to Feb 2014 Filter Criteria includes: Report order is by Date. Report is printed in Detail Format.

Date Check# Account ID Line Description Debit Amount Credit Amount

211/14 3968 8002 tires for Sugar Pine 2,935.50

1308 Tires 2,935.50

2/3114 3924 2000 child 195.00

1308 California State 195.00 Disbursement Unit

2/3/14 3925 2227 Deposit to #ICA 111766 50.00 2227 to #ICA1ll771 20.00 1308 Health Services 70.00

2/3114 3926 2220 SUI & UI for 1,643.24 payroll

1308 Employment 1,643.24 Development Depart.

2/3/14 3927 2226 457 for SW, 2/3/t4 500.00

5014 444.58

1308 Life 944.58 Ins. Co.

2/5114 3928 6023 monthly telephone 304.19 service

1308 AT&T 304.19

2/5114 3929 5016 44.09

5116 2,686.59

1308 2,730.68

2/5/14 3930 6015 22,447.00 6012 4,640.00 1308 InterW est Insurance 27,087.00

Service, Inc

2/5/l4 3931 5014 retirement for 373.68 Admin/January

5114 retirement for 1,484.64

1308 Team. 1,858.32

2/5114 3932 1124 4,212.46 1308 4,212.46

2/5/l4 3933 6023 us 1308 1.15

2/5/14 3934 8004 canal gate, collar, cover 1,363.12 1308 Gerlinger Steel & 1,363.!2

Supply

2/5/14 3935 7008 concrete mixer 443.98 1308 Lassen Landscape 443.98

Materials

2/5/14 3936 6003 water for office 24.25 1308 Spring 24.25

Water

2/5/14 3937 8001 2,0IO.U

1308 Mike Murray PLumbing

envelopes

3/5/l4 at 09: 19:06.55 Page:2

For the Period From Feb 1, 2014 to Feb 2014 Filter Criteria includes: Report order is by Date. Report is printed in Detail Format.

Date Check# Account ID Line Description Debit Amount Credit Amount

1308 Office Depot 63.69

2/5/l4 3939 6023 for 340.43

8006 40.62

8006 220.06

8006 52.41

8006 for 30.02

8006 monthly standby for 28.84

8006 for 46.52

8006 for 23.42

1308 782.32

2/5114 3940 7008 COX, concrete, misc. 258.64 hardware

1308 Payless Building Supply 258.64

2/5114 3941 8006 41.82

8000 19.76

8006 18.00

8006 18.00

1308 97.58

2/5/14 3942 7005 tire/John Deere 95.00 1308 Schwab Tires 95.00

2/5/14 3943 7008 stands, degreaser 126.79 1308 Auto Parts 126.79

2/5/14 3944 7008 11.55 1308 Supply Ace 11.55

2/5114 3945 6023 1308 96.21

2/18114 3946 2220 PIT, SDI & SUI for 1,671.37 2/18114 payroll

1308 Employment 1,671.37 Development Depart.

2/18/14 3947 2227 HSA to 70.00 #I CAl & ICAlll771

1308 Health Services 70.00

2/18/l4 3948 2226 457 WIH for SW, 500.00 2/l8/l4

5014 retirement 444.58 2/18/14

1308 Annuity Life 944.58 Ins. Co.

2/18/14 3949 195.00

1308 195.00 Disbursement Unit

1308 Carrel's Office 40.30 "klfllf"'h.;nt:t-4"

3/5114 at 09:19:06.57 Page:

For the Period From Feb 1, 2014 to Feb 2014 Filter Criteria includes: Report order by Date. Report is printed in Detail Format

Date Check# Account lD Line Description Debit Amount Credit

Machines

2/19114 3951 7004 of trailer 188.56 1308 Iron Works 188.56

2119114 3952 8010 2013 Wtr. Trans. 475.00 & Trailer

1308 Scalmanini 475.00

2/19/14 3953 6019 billing/annual 750.00

1308 Matson & Isom 750.00

2/19/14 3954 6008 268.29 8008 Rights Protection 345.22 8010 Water Transfers 712.19 1308 MINASIAN, MEITH 1,325.70

ETAL

2/19114 3955 5019 health insurance for 2,249.00 March/ Admin

5119 health insurance for 7,145.00 March/T&D

1308 N.C.G.T. Security Fund 9,394.00

2/19114 3956 8004 rapid set cement 309.99 1308 Pacific Supply - 309.99

Redding

2/l9/l4 3957 7005 labor/materials JD 1,471.54 backhoe

1308 PAPE Machinery, Inc. 1,471.54

2/19/14 3958 7000 gas and diesel 2,681.35 for January

1308 Company 2,681.35

2/19/14 3959 7001 blower/man hole rental 40.73 1308 Rental Guys 40.73

2119/14 3960 5513 Crowley Gulch 804.00 revegatation project

1308 Vestra Resources, Inc. 804.00

2/19/14 3961 6004 316.25

1308 316.25

2/19/l4 3962 7009 office cleaning for 150.00

1308

2119/14 3963 6023 255.45

1308 255.45

2/19/14 3964 6023 internet service 100.00 1308 Charter 100.00

Communications

2/19/14 3965 2002 retention for well 36,567.10

1308 Engineers 36,567.10

2/19/14 3966 6026 Invoice #3 for GIS 5,459.98 1308 CH2M Hill Engineers

2/19114 2222

1308 Teamsters Local

3/5/14 at 09: 19:06.59

For the Period From Feb 1, 2014 to Feb Filter Criteria includes: Report order is by Date. Report is printed in Detail Format

Date Check# Account ID Line Description Debit Amount

Total 10,614.26

Page:4

2014

Credit Amount

110,614.26

DATE PERIOD

2/4/14 - 1/31/14

2/18/14 - 2/15/14

# Issued To:

6291

Amount Check Date

11/02/02 02/18/14

Comments

for P/R taxes

EFTPS for P/R taxes

Made out for wrong perMK

Date

02/18/14

4

9

Notes

Financial on and Matters of Financial Statements Performed

Accordance With Government 19

To the Board of Directors Anderson-Cottonwood

California

Cottonwood

contents.

District

statements of the Anderson-as of and for the year ended December 31, 3, and the 1 "'~""~""'·"''" "n""'r"'"""' the statements as listed in the

the Financial Statements

error.

evidence

America that the ma.najgernern the basic financial statements. Such

In accordance with Government our of the District's internal control over with of that

as a result

The Statement of Net

'-""'·"'"-'-'U in activities of the District and a '"nlfT ... lro..-,r-n view of the District's finances.

These statements include all assets and liabilities to the used

and expenses are taken into account

increase of year.

increased from $1 last total

.... ..., ... ,'V\AHHH<;... which is revenue

a year ago to $ 1-'\AC'11-·IAYl increased $1

The below

Table 1

Anderson-Cottonwood rrtlF?ar,wn District

December 31 2013

Current other assets '-'""~-'H ..... assets

Assets

Current ......... ;u"-'"'"'

Other liabilities

Investment Unrestricted

Total Net Position

Years Ended

Total V!J''-''U-HHj:;.. revenues Total expenses

Total

$ 1

used to finance

current year.

1)

to

reduced

a

Actual

Total Revenues $ $ 1,514,184 $

Net

As of December 31, 2013, the District had $1 a net increase of 1 from the

'""'--'"~'-'"'and infrastructure offset rlnl,.,. ... L>.f'ln.hn.n

Two the Main Canal Modernization Use

Debt

The District has no or certificates of

6

included:

to 1-2014 Salaries and Collective rn"AA>Y'&An"t with the Teamsters.

and

This financial is to to show the District's al'r•.n.nnt-<:>

the defense of 1 '"~"••n-"'-r'""' court IP.nc-nn • ..- the District's "'"',..,.'""'~"'"'"',. Contract

n.r>C<lTH''Y\ HJLV1UIU.v, fuel chemical Natural Resource Defense

r.1".r\nat•1'" tax revenues.

overview the District's you have r"''"""'T"' ... '"

at 281 0 Silver

December 31 2013

Grants receivable Assessments .. "''"='"' '" ~ ... '"'

Total

Total Assets

expenses Accrued wages

Total Liabilities

Investment

Unrestricted

accompanying notes an integral part

$

Water sales

Other

Total

tax allocation Interest income

Gain on sale of '"''--~' ... ''-''""'"''H

Total

The accompanying notes are an of these financial statements

10

$

742

84

461

10

Anderson-Cottonwood

Year

Cash received from customers $ Cash to Cash

Cash received from tax allocation

assets

Cash received from

Purchase

current liabilities:

for as are maintained on basis of

Hl'"'"l''-"""' revenues are recorded when earned and expenses recorded liabilities are incurred. When restricted and unrestricted resources are available

for use, it is the District's to use restricted resources then unrestricted resources as are needed.

Cash For the purposes of the District investments with an

cash invested· in the State Investment Fund are

Grants and assessments receivable include amounts due sources, in connection

to the District's and contracts. '"''"''J""'·"L·'"''"' when such losses become

3 , 20 as

made to vendors for services that will benefit ,..,. .. "'."''"'" assets.

"'-'<.0'''-'""''""' A,~sets The costs of normal maintenance and asset are not and

useful lives ofthe related

All assets are valued at cost based upon records when available and at an estimated historical cost where no historical records exist. Donated assets are valued at estimated fair market value on the date received.

12

Accumulated

line method.

The estimated useful lives are follows:

Anderson-Cottonwood frr.tf!a:tion District

Transmission 50-60 Years

Autos

Net Position

assets.

rAY'•~"'""''""ntc resources available for may be used at

purpose.

3-5 Years 20-25 Years

Years 10-30 Years

15 Years 3-10 Years

25 Years 50 Years

5 Years 50

The

of financial statements United States of

affect the

transaction can be thereafter

Cash and

Cash in banks

The "'1 -r",.'/1 1

" Government Code """'""""''""''"' local agency the ..-"''"""'"nmt=>n1><)

"Measurable" means the amount within the current

The

$

and loan associations as collateral

securities must

At December 31, 2013, the District had cash and certificate of balances in excess of insurance of $1 None of the District's with institutions in excess of federal rl""'""""'"~" insurance limits were held in uncollateralized accounts.

Collateral was not held in the District's name collateral be held the District's

14

December 31, 20 13

The District invests funds in the State Treasurer's Pooled the

977. The PMIA has

such as ""'"" ..... v...,. LAIF' s investment

be obtained CA

December 31, 2013.

program

2,089,949 175,584 240,461 225,234 22,306

54,241 14,697 30,806

5,575,575 5,575,575

159,616

Investment Account program statute in

Investment Board and an in-has of

3, ""'"''~ 17 "''rl securities.

Box 288

is as

$ 36,296

5,124,233 175,584 240,461

10,000 237,540 54,241 14,697 30,806

5,575,575 5,575,575

159,616

10,000 18,886,542

to various theft and,...,..,.,.,,'""'"''".

the year ended December 31, 2013, the carriers to cover all risks of from these risks that exceeded its commercial coverage in any of the three fiscal years.

the year ended from coverage levels in

reserve MIS annexation

, 2013, the District did not reduce insurance coverages lt:>f't:>l'Y\ hP>r 3]' 20 12.

16

Anderson-Cottonwood

Net

These items had no

AUDITORS' ON INTERNAL FINANCIAL AND ON

COMPLIANCE AND MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

GOVERNMENT AUDITING STANDARDS

the

a corrected on a control that is less severe than a material

Our consideration of u-.t""' .. ""''

n.<:>r<:>o-l"<::~nn of

'"'"'-'"""'..--."' reasonable assurance about "'"''"'i-1"'"'"'

of

March 7, 2013 California

the District's internal control and vVUlf-'HUCH'-''-'·

other purpose.

20

schedule of audit of

We recommend financial statements in f''"'"+"',.""'

to the start of the

22

12-l

material to to be These nrt•n0Tnr'>

All District.

CT<:lTP.1'YIA'nTc which are not with nt·,:·n~rp.fi and

Current

See 13-1.

We have audited financial statements of ,,_....,,~,'"'·" District as of and for year ended December 31, 2013, and have issued our thereon dated March 7, 2013. Professional

to our audit. standards that we advise you of the matters

misstatement. as a basis for rle>'''"'"'n•n

purpose of

Audit

our audit to obtain statements are free of material

of internal control over nru..,,.n....,,.,,-,1-a in the but not for the

we considered the internal and not to ,..,..,,-,,.,,.,""

for the purpose ~'"'"''"' 0 "'''.,....,,,....rr such internal control.

to the audit that are, in our financial process. we are not

other matters to communicate to you.

scope and to you.

our and our network firms have with

include:

have been no initial selections of .... ...,,.,'-''"'U'"J"'""' .-.'"''"'""'~' 2013. No matters have come to our nTT<0.>'1>TIA.-.

(1)

'·"·""'""''"""'-''""'·""'"" absences were based on

We encountered

Uncorrected

31 2013. We rl""'t"" ... tnt·ntr•rr that it is

of the

and communicate them to the effect

In some matters.

March 7, 2013 California

3

in the

about consultations with other

Board of Directors and should not be

Account

JE#

record to grant receivables and

2001 DWRGrant 2001 DWR Grant 2002 2002

146 DWR Grant Receivable 1147 50 Grant Receivable 5506 50 Grant 5512 Main Canal Modernization

Total

To grants receivable at 12/31/13.

Total

4972 4975

146 1146

ConJunctive Use Grant DWR Grant Receivable DWR Grant

JE# 3

To move expenses related to 50 into

Total

To

To

1136 5506

1136 3200

1135

Construction in u ... ,..,_rr,."'"'"

Prior Period

JE# 5

Debit Credit

13

4

Total

# 6

2013 detJre<;Jatlon expense.

5600

150

2001

2002

3200

.Journal

3003 3050 3100

# 7

#

Credit

identified.

10,275

19

from

Protection Res.

5

access easement to

we

easement

on easement

\ \

\ \

\ \ \ -\ \ -

\ \

\ \

\ \ \

\ \

\ \ \

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Y: \¥APS\BK202\202150.dwq 9/16/1007 8· J3:01 AM POT

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......_

28G.81'

Business

Conal f--. c:i rJ:)

I

...____ 441+37,00 100

78.24'

5

ILJ

~,"t [' "' \? C\i ru 0 <.ll ru z

5

122.00'

...____

Units in Feet

...____ ...____

Sto. "A"437+00.00

"J" 2()+{){),()()

I

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I

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FOR REFERENCE ONLY

Shasta County Assessor

I

I

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J

I

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---"