Park Paseo Homeowners Association Audited Forensic Report For 2000 to 2001 Revenue 505.000.01 Homeowners Association Fees $404,586.00 $37,914.00 $442,500.00 505.000.01 Homeowners Association Fees $442,550.00 $0.00 $442,550.00 Operating fund too low difference is $-37,964.00 Replacement fund too high difference is $37,914.00 530.000.01 Late Fees & Interest $1,504.00 $0.00 $1,504.00 Added Asset(s) Revenue 540.000.09 Other Charges to Owners $9,903.00 $0.00 $9,903.00 Added Asset(s) Revenue 540.000.10 Other Income $7,162.00 $0.00 $7,162.00 540.000.10 Other Income $15,405.00 $0.00 $15,405.00 Operating fund too low difference is $-8,243.00 Cost too low difference is $-8,243.00 550.000.03 Investment Income $33,230.00 $0.00 $33,230.00 550.000.03 Investment Income $26,517.00 $0.00 $26,517.00 Operating fund too high difference is $6,713.00 Cost too high difference is $6,713.00 560.000.01 Other Income $-60,551.00 $0.00 $-60,551.00 Deleted Asset(s) Revenue 640.000.04 Other Administrative Costs $1,805.00 $0.00 $1,805.00 Deleted Asset(s) Expense Expense 640.000.07 Office supplies/printing/postage $11,496.00 $0.00 $11,496.00 640.000.07 Office supplies/printing/postage $13,703.00 $0.00 $13,703.00 Operating fund too low difference is $-2,207.00 Cost too low difference is $-2,207.00 680.001.02 Newsletters/Mailouts/Extras $2,156.00 $0.00 $2,156.00 Added Asset(s) Expense 700.000.01 Insurance $17,652.00 $0.00 $17,652.00 700.000.01 Insurance $18,560.00 $0.00 $18,560.00 Operating fund too low difference is $-908.00 Cost too low difference is $-908.00 720.000.01 Grounds & Landscaping - Contract $120,080.00 $0.00 $120,080.00 Deleted Asset(s) Expense 720.000.07 Landscape Expenses Total $35,163.00 $0.00 $35,163.00 Deleted Asset(s) Expense 720.000.08 Landscape Expense $137,945.00 $2,289.00 $140,234.00 Added Asset(s) Expense 760.000.02 Legal Services $6,850.00 $0.00 $6,850.00 760.000.02 Legal Services $7,235.00 $0.00 $7,235.00 Operating fund too low difference is $-385.00 Cost too low difference is $-385.00 780.000.01 Property Protection - Patrol Service $47,913.00 $0.00 $47,913.00 780.000.01 Property Protection - Patrol Service $33,011.00 $0.00 $33,011.00 Operating fund too high difference is $14,902.00 Cost too high difference is $14,902.00 840.001.00 General Maintenance $15,418.00 $0.00 $15,418.00 Deleted Asset(s) Expense 840.001.10 Other Repair & Maintenance $8,373.00 $0.00 $8,373.00 Deleted Asset(s) Expense 840.001.11 Common Areas $29,432.00 $1,180.00 $30,612.00 Added Asset(s) Expense 2000 - 2001 Analysis Summary Estimated inflation 3.5% Consumer Price Index 3.4% Error band +/- 5% Operating Replacement Fund Fund Total Revenue 2000 $435,328.00 $0.00 $435,328.00 Revenue 2001 $444,978.00 $37,914.00 $482,892.00 Expense 2000 $422,881.00 $3,469.00 $426,350.00 Expense 2001 $83,911.00 $0.00 $83,911.00 revenue - expense 2000 $12,447.00 $-3,469.00 $8,978.00 revenue - expense 2001 $361,067.00 $37,914.00 $398,981.00 Comparing revenue - expense Operating Replacement Fund Fund Total Difference $348,620.00 $41,383.00 $390,003.00 percent difference 2900.84% -1092.94% 4443.99% Total Assets 7 Total Issues 39 Issues/Asset 5.57 count % Description 5 71.43% Added Asset(s) 6 85.71% Deleted Asset(s) 2 28.57% Operating fund too high 5 71.43% Operating fund too low 1 14.29% Replacement fund too high 2 28.57% Cost too high 4 57.14% Cost too low Park Paseo Homeowners Association UnAudited Forensic Report For 2000 to 2001 Revenue 505.000.01 Homeowners Association Fees $404,586.00 $37,914.00 $442,500.00 505.000.01 Homeowners Association Fees $442,550.00 $0.00 $442,550.00 Operating fund too low difference is $-37,964.00 Replacement fund too high difference is $37,914.00 530.000.01 Late Fees & Interest $1,504.00 $0.00 $1,504.00 Added Asset(s) Revenue 540.000.09 Other Charges to Owners $9,903.00 $0.00 $9,903.00 Added Asset(s) Revenue 540.000.10 Other Income $7,162.00 $0.00 $7,162.00 540.000.10 Other Income $15,405.00 $0.00 $15,405.00 Operating fund too low difference is $-8,243.00 Cost too low difference is $-8,243.00 550.000.03 Investment Income $33,230.00 $0.00 $33,230.00 550.000.03 Investment Income $26,517.00 $0.00 $26,517.00 Operating fund too high difference is $6,713.00 Cost too high difference is $6,713.00 560.000.01 Other Income $-60,551.00 $0.00 $-60,551.00 Deleted Asset(s) Revenue 640.000.04 Other Administrative Costs $1,805.00 $0.00 $1,805.00 Deleted Asset(s) Expense Expense 640.000.07 Office supplies/printing/postage $11,496.00 $0.00 $11,496.00 640.000.07 Office supplies/printing/postage $13,703.00 $0.00 $13,703.00 Operating fund too low difference is $-2,207.00 Cost too low difference is $-2,207.00 680.001.02 Newsletters/Mailouts/Extras $2,156.00 $0.00 $2,156.00 Added Asset(s) Expense 700.000.01 Insurance $17,652.00 $0.00 $17,652.00 700.000.01 Insurance $18,560.00 $0.00 $18,560.00 Operating fund too low difference is $-908.00 Cost too low difference is $-908.00 720.000.01 Grounds & Landscaping - Contract $120,080.00 $0.00 $120,080.00 Deleted Asset(s) Expense 720.000.07 Landscape Expenses Total $35,163.00 $0.00 $35,163.00 Deleted Asset(s) Expense 720.000.08 Landscape Expense $137,945.00 $2,289.00 $140,234.00 Added Asset(s) Expense 760.000.02 Legal Services $6,850.00 $0.00 $6,850.00 760.000.02 Legal Services $7,235.00 $0.00 $7,235.00 Operating fund too low difference is $-385.00 Cost too low difference is $-385.00 780.000.01 Property Protection - Patrol Service $47,913.00 $0.00 $47,913.00 780.000.01 Property Protection - Patrol Service $33,011.00 $0.00 $33,011.00 Operating fund too high difference is $14,902.00 Cost too high difference is $14,902.00 840.001.00 General Maintenance $15,418.00 $0.00 $15,418.00 Deleted Asset(s) Expense 840.001.10 Other Repair & Maintenance $8,373.00 $0.00 $8,373.00 Deleted Asset(s) Expense 840.001.11 Common Areas $29,432.00 $1,180.00 $30,612.00 Added Asset(s) Expense 2000 - 2001 Analysis Summary Estimated inflation 3.5% Consumer Price Index 3.4% Error band +/- 5% Operating Replacement Fund Fund Total Revenue 2000 $435,328.00 $0.00 $435,328.00 Revenue 2001 $444,978.00 $37,914.00 $482,892.00 Expense 2000 $422,881.00 $3,469.00 $426,350.00 Expense 2001 $83,911.00 $0.00 $83,911.00 revenue - expense 2000 $12,447.00 $-3,469.00 $8,978.00 revenue - expense 2001 $361,067.00 $37,914.00 $398,981.00 Comparing revenue - expense Operating Replacement Fund Fund Total Difference $348,620.00 $41,383.00 $390,003.00 percent difference 2900.84% -1092.94% 4443.99% Total Assets 7 Total Issues 39 Issues/Asset 5.57 count % Description 5 71.43% Added Asset(s) 6 85.71% Deleted Asset(s) 2 28.57% Operating fund too high 5 71.43% Operating fund too low 1 14.29% Replacement fund too high 2 28.57% Cost too high 4 57.14% Cost too low Park Paseo Homeowners Association RDA Forensic Analysis For 2000 to 2001 Current Fully Funded Assigned Asset ID Category Asset Name rem life Cost Resereves Reserves 010.000.01 Overlay/Rehab Overlay/Rehab 17 20 $4,519.00 $579.00 $579.00 010.000.01 Overlay/Rehab Overlay/Rehab 16 20 $4,629.00 $831.00 $831.00 Fully funded value too low should be $935.43 Assigned value too low should be $935.43 010.000.03 Asphalt Repairs Asphalt Repairs 1 4 $1,432.00 $1,023.00 $1,023.00 010.000.03 Asphalt Repairs Asphalt Repairs 2 4 $1,499.00 $954.00 $1,499.00 Remaining life increased Fully funded value too high should be $741.06 Assigned value too high should be $741.06 010.000.04 Slurry Sealing & Slurry Sealing & Stripping 1 4 $1,522.00 $1,077.00 $1,077.00 010.000.04 Slurry Sealing & Slurry Sealing & Stripping 2 4 $1,569.00 $990.00 $1,569.00 Remaining life increased Fully funded value too high should be $787.63 Assigned value too high should be $787.63 020.000.01 Prosa Cabana Prosa Cabana 0 25 $3,299.00 $3,299.00 $3,299.00 020.000.01 Prosa Cabana Prosa Cabana 2 25 $3,448.00 $3,182.00 $3,448.00 Maintenance deferred Remaining life increased Assigned value too high should be $3,141.31 020.000.02 Cedar Shake, Spa Cedar Shake, Spa Equipment 2 25 $452.00 $416.00 $416.00 020.000.02 Cedar Shake, Spa Cedar Shake, Spa Equipment 3 25 $473.00 $420.00 $420.00 Remaining life increased 020.000.04 Clubhouse, Built Clubhouse, Built Up, HVAC 0 15 $452.00 $452.00 $452.00 020.000.04 Clubhouse, Built Clubhouse, Built Up, HVAC 2 15 $469.00 $433.00 $469.00 Maintenance deferred Remaining life increased Fully funded value too high should be $405.44 Assigned value too high should be $405.44 030.001.02 Interior Clubhou Interior Clubhouse 0 8 $1,540.00 $1,540.00 $1,540.00 030.001.02 Interior Clubhou Interior Clubhouse 0 8 $1,605.00 $1,605.00 $1,605.00 Maintenance deferred 030.001.03 Interior Prosa R Interior Prosa Restrooms 0 8 $703.00 $703.00 $703.00 030.001.03 Interior Prosa R Interior Prosa Restrooms 0 8 $733.00 $733.00 $733.00 Maintenance deferred 030.001.05 Spa Equipment Ro Spa Equipment Room 0 5 $1,826.00 $1,826.00 $1,826.00 030.001.05 Spa Equipment Ro Spa Equipment Room 4 5 $1,738.00 $193.00 $193.00 Maintenance completed 030.001.07 Woodwork Prosa Woodwork Prosa 0 7 $2,131.00 $2,131.00 $2,131.00 030.001.07 Woodwork Prosa Woodwork Prosa 6 7 $2,029.00 $156.00 $156.00 Maintenance completed 030.002.01 Wrought Iron Cl Wrought Iron Clubhouse 0 3 $1,327.00 $1,327.00 $1,327.00 030.002.01 Wrought Iron Cl Wrought Iron Clubhouse 0 3 $1,367.00 $1,367.00 $1,367.00 Maintenance deferred 030.002.04 Wrought Iron, St Wrought Iron, Streets 0 3 $608.00 $608.00 $608.00 030.002.04 Wrought Iron, St Wrought Iron, Streets 0 3 $620.00 $620.00 $620.00 Maintenance deferred 030.003.01 Wood/Trim, Clubh Wood/Trim, Clubhouse 1 6 $3,889.00 $3,202.00 $3,202.00 030.003.01 Wood/Trim, Clubh Wood/Trim, Clubhouse 5 6 $7,402.00 $673.00 $673.00 Maintenance completed 030.003.02 Wood/Trim, Clubh Wood/Trim, Clubhouse 1994 0 6 $3,889.00 $3,889.00 $3,889.00 Asset deleted 040.000.08 Wrought Iron, Ma Wrought Iron, Main Pool 5 10 $26,558.00 $16,343.00 $16,343.00 040.000.08 Wrought Iron, Ma Wrought Iron, Main Pool 6 10 $27,114.00 $16,268.00 $16,268.00 Remaining life increased Fully funded value too high should be $10,995.01 Assigned value too high should be $10,995.01 040.000.09 Wrought Iron, Pr Wrought Iron, Prosa Pool 5 10 $12,474.00 $8,019.00 $8,019.00 040.000.09 Wrought Iron, Pr Wrought Iron, Prosa Pool 6 10 $12,735.00 $7,959.00 $7,959.00 Remaining life increased Fully funded value too high should be $5,164.24 Assigned value too high should be $5,164.24 050.000.01 Exterior, Pool/C Exterior, Pool/Club 2 10 $8,568.00 $6,780.00 $6,780.00 050.000.01 Exterior, Pool/C Exterior, Pool/Club 4 10 $8,780.00 $5,989.00 $5,989.00 Remaining life increased Fully funded value too high should be $5,320.73 Assigned value too high should be $5,320.73 050.000.03 Exterior, Parkin Exterior, Parking Lot 0 22 $3,312.00 $3,312.00 $3,312.00 050.000.03 Exterior, Parkin Exterior, Parking Lot 6 22 $3,390.00 $2,712.00 $2,712.00 Maintenance deferred Remaining life increased Fully funded value too high should be $2,493.03 Assigned value too high should be $2,493.03 050.000.05 Exterior, Prosa Exterior, Prosa 2 10 $1,684.00 $1,333.00 $1,333.00 050.000.05 Exterior, Prosa Exterior, Prosa 4 10 $1,732.00 $1,181.00 $1,181.00 Remaining life increased Fully funded value too high should be $1,045.76 Assigned value too high should be $1,045.76 050.000.08 Interior Prosa C Interior Prosa Cabana 2 20 $1,102.00 $992.00 $992.00 050.000.08 Interior Prosa C Interior Prosa Cabana 4 20 $1,132.00 $935.00 $935.00 Remaining life increased 050.000.11 Walkway, Prosa 1 Walkway, Prosa 1997 12 15 $3,563.00 $631.00 $631.00 050.000.11 Walkway, Prosa 1 Walkway, Prosa 1997 11 15 $3,669.00 $902.00 $902.00 Fully funded value too low should be $983.39 Assigned value too low should be $983.39 050.001.01 Interior Clubhou Interior Clubhouse 2 25 $10,427.00 $9,593.00 $9,593.00 050.001.01 Interior Clubhou Interior Clubhouse 4 25 $10,852.00 $9,302.00 $9,302.00 Remaining life increased 060.001.05 Ceramic Tile, Co Ceramic Tile, Counters 13 20 $1,794.00 $628.00 $628.00 060.001.05 Ceramic Tile, Co Ceramic Tile, Counters 8 20 $1,872.00 $936.00 $936.00 Remaining life decreased too much Fully funded value too low should be $1,114.07 Assigned value too low should be $1,114.07 060.001.06 Ceramic Tile, Sh Ceramic Tile, Shower 1 20 $1,276.00 $1,223.00 $1,223.00 060.001.06 Ceramic Tile, Sh Ceramic Tile, Shower 6 20 $1,435.00 $1,148.00 $1,148.00 Remaining life increased Cost value too high should be $1,320.66 Fully funded value too high should be $924.46 Assigned value too high should be $924.46 060.001.10 Furnishings Furnishings 3 10 $20,162.00 $14,113.00 $14,113.00 060.001.10 Furnishings Furnishings 2 10 $20,565.00 $16,452.00 $20,565.00 Assigned value too high should be $16,694.14 060.001.13 HVAC Heat/Air, C HVAC Heat/Air, Clubhouse 0 18 $18,992.00 $18,992.00 $18,992.00 060.001.13 HVAC Heat/Air, C HVAC Heat/Air, Clubhouse 3 18 $19,371.00 $17,219.00 $17,219.00 Maintenance deferred Remaining life increased Fully funded value too high should be $16,380.60 Assigned value too high should be $16,380.60 060.001.14 Window Blinds Window Blinds 4 12 $5,804.00 $3,869.00 $3,869.00 060.001.14 Window Blinds Window Blinds 5 12 $6,032.00 $3,878.00 $3,878.00 Remaining life increased Fully funded value too high should be $3,504.16 Assigned value too high should be $3,504.16 060.001.15 Water Heater Water Heater 2 12 $3,715.00 $3,078.00 $3,078.00 060.001.15 Water Heater Water Heater 2 12 $3,826.00 $3,222.00 $3,826.00 Remaining life not changed Assigned value too high should be $3,204.19 060.001.18 Carpeting Carpeting 0 8 $5,179.00 $5,179.00 $5,179.00 060.001.18 Carpeting Carpeting 0 8 $5,435.00 $5,435.00 $5,435.00 Maintenance deferred 060.003.02 Appliances, 1977 Appliances, 1977 0 15 $468.00 $468.00 $468.00 060.003.02 Appliances, 1977 Appliances, 1977 3 15 $497.00 $442.00 $442.00 Maintenance deferred Remaining life increased Fully funded value too high should be $387.50 Assigned value too high should be $387.50 060.003.04 Appliances, 1998 Appliances, 1998 13 15 $1,191.00 $141.00 $141.00 060.003.04 Appliances, 1998 Appliances, 1998 12 15 $1,226.00 $229.00 $229.00 Fully funded value too low should be $246.54 Assigned value too low should be $246.54 060.003.06 Kitchen, Cabinet Kitchen, Cabinets/Counters 1 20 $1,870.00 $1,792.00 $1,792.00 060.003.06 Kitchen, Cabinet Kitchen, Cabinets/Counters 4 20 $1,966.00 $1,685.00 $1,685.00 Remaining life increased Fully funded value too high should be $1,548.36 Assigned value too high should be $1,548.36 060.004.01 Office, Computer Office, Computers/Equipment 3 5 $3,849.00 $1,500.00 $1,500.00 060.004.01 Office, Computer Office, Computers/Equipment 2 5 $3,964.00 $2,352.00 $3,964.00 Assigned value too high should be $2,390.23 060.004.03 Office, Copier Office, Copier 3 5 $2,056.00 $822.00 $822.00 060.004.03 Office, Copier Office, Copier 2 5 $2,117.00 $1,270.00 $2,117.00 Assigned value too high should be $1,276.78 060.004.07 Office, Fax Mach Office, Fax Machine 0 6 $988.00 $988.00 $988.00 060.004.07 Office, Fax Mach Office, Fax Machine 2 6 $1,017.00 $787.00 $1,017.00 Maintenance deferred Remaining life increased Fully funded value too high should be $681.72 Assigned value too high should be $681.72 060.004.08 Office, Furnishi Office, Furnishings 0 4 $1,792.00 $1,792.00 $1,792.00 060.004.08 Office, Furnishi Office, Furnishings 2 4 $1,441.00 $1,179.00 $1,441.00 Maintenance deferred Remaining life increased Cost value too low should be $1,854.72 Fully funded value too high should be $927.36 Assigned value too high should be $927.36 060.004.11 Office, Typewrit Office, Typewriter 1 6 $346.00 $308.00 $308.00 060.004.11 Office, Typewrit Office, Typewriter 4 6 $360.00 $249.00 $249.00 Remaining life increased Fully funded value too high should be $119.37 Assigned value too high should be $119.37 060.005.03 Restroom, Counte Restroom, Counters 6 16 $734.00 $453.00 $453.00 060.005.03 Restroom, Counte Restroom, Counters 9 16 $771.00 $418.00 $418.00 Remaining life increased Fully funded value too high should be $332.36 Assigned value too high should be $332.36 060.005.08 Restroom, Partit Restroom, Partitions 5 15 $2,495.00 $1,659.00 $1,659.00 060.005.08 Restroom, Partit Restroom, Partitions 5 15 $2,620.00 $1,797.00 $1,797.00 Remaining life not changed 060.005.09 Restroom, Shower Restroom, Shower Door, 1990 6 16 $496.00 $306.00 $306.00 Asset deleted 060.005.10 Restroom, Shower Restroom, Shower Door 14 16 $1,016.00 $108.00 $108.00 New Assets 060.005.11 Restroom, Shower Restroom, Shower Door, 1994 10 16 $496.00 $176.00 $176.00 Asset deleted 060.005.13 Restroom, Fixtur Restroom, Fixtures 15 25 $5,950.00 $2,332.00 $2,332.00 060.005.13 Restroom, Fixtur Restroom, Fixtures 14 25 $5,368.00 $2,321.00 $2,321.00 Cost value too low should be $6,158.25 Fully funded value too low should be $2,709.63 Assigned value too low should be $2,709.63 065.001.03 Heater, Main Heater, Main 0 15 $7,550.00 $7,550.00 $7,550.00 065.001.03 Heater, Main Heater, Main 1 15 $14,000.00 $13,440.00 $14,000.00 Maintenance deferred Remaining life increased Cost value too high should be $7,814.25 Fully funded value too high should be $7,293.30 Assigned value too high should be $7,293.30 065.001.05 Pump Pump 0 10 $3,940.00 $3,940.00 $3,940.00 065.001.05 Pump Pump 0 10 $4,014.00 $4,014.00 $4,014.00 Maintenance deferred 065.002.01 Spa, Filter Spa, Filter 0 10 $1,028.00 $1,028.00 $1,028.00 065.002.01 Spa, Filter Spa, Filter 0 10 $1,058.00 $1,058.00 $1,058.00 Maintenance deferred 065.002.02 Spa, Heater Spa, Heater 0 10 $1,722.00 $1,722.00 $1,722.00 065.002.02 Spa, Heater Spa, Heater 1 10 $1,772.00 $1,661.00 $1,772.00 Maintenance deferred Remaining life increased Assigned value too high should be $1,604.04 065.003.01 Wader, Filter Wader, Filter 0 9 $1,954.00 $1,954.00 $1,954.00 065.003.01 Wader, Filter Wader, Filter 8 9 $940.00 $47.00 $47.00 Maintenance completed 065.003.02 Wader, Heater Wader, Heater 0 8 $1,392.00 $1,392.00 $1,392.00 065.003.02 Wader, Heater Wader, Heater 1 8 $1,442.00 $1,320.00 $1,442.00 Maintenance deferred Remaining life increased Assigned value too high should be $1,260.63 065.003.04 Wader, Refibergl Wader, Refiberglass/Replaster & Tile 0 12 $2,866.00 $2,866.00 $2,866.00 065.003.04 Wader, Refibergl Wader, Refiberglass/Replaster & Tile 8 12 $2,944.00 $968.00 $968.00 Maintenance deferred Remaining life increased 067.001.03 Barbecues Barbecues 5 10 $1,503.00 $1,127.00 $1,127.00 067.001.03 Barbecues Barbecues 4 10 $1,563.00 $1,250.00 $1,250.00 Fully funded value too high should be $933.36 Assigned value too high should be $933.36 067.001.06 Diving Board, Ma Diving Board, Main 14 18 $1,405.00 $286.00 $286.00 067.001.06 Diving Board, Ma Diving Board, Main 9 18 $1,447.00 $488.00 $488.00 Remaining life decreased too much Fully funded value too low should be $727.09 Assigned value too low should be $727.09 067.003.01 Furniture Furniture 1 6 $19,200.00 $17,554.00 $17,554.00 067.003.01 Furniture Furniture 1 6 $19,508.00 $17,968.00 $19,508.00 Remaining life not changed Fully funded value too high should be $16,560.00 Assigned value too high should be $16,560.00 069.001.01 Filter, Prosa Filter, Prosa 0 12 $2,056.00 $2,056.00 $2,056.00 069.001.01 Filter, Prosa Filter, Prosa 1 12 $2,116.00 $2,010.00 $2,116.00 Maintenance deferred Remaining life increased Assigned value too high should be $1,950.63 069.001.04 Heater, Prosa Heater, Prosa 0 12 $1,722.00 $1,722.00 $1,722.00 069.001.04 Heater, Prosa Heater, Prosa 0 12 $1,772.00 $1,772.00 $1,772.00 Maintenance deferred 070.001.02 Barbecues Barbecues 3 10 $1,002.00 $825.00 $825.00 070.001.02 Barbecues Barbecues 2 10 $1,042.00 $919.00 $1,042.00 Fully funded value too high should be $829.66 Assigned value too high should be $829.66 070.001.05 Furniture Furniture 0 6 $6,058.00 $6,058.00 $6,058.00 070.001.05 Furniture Furniture 1 6 $6,660.00 $6,134.00 $6,660.00 Maintenance deferred Remaining life increased Cost value too high should be $6,270.03 Fully funded value too high should be $5,225.02 Assigned value too high should be $5,225.02 070.001.06 Plumbing Fixture Plumbing Fixtures 7 25 $4,630.00 $3,334.00 $3,334.00 070.001.06 Plumbing Fixture Plumbing Fixtures 6 25 $4,218.00 $3,206.00 $3,206.00 Cost value too low should be $4,792.05 Fully funded value too low should be $3,641.96 Assigned value too low should be $3,641.96 070.001.07 Repairs Repairs 1 15 $1,870.00 $1,772.00 $1,772.00 070.001.07 Repairs Repairs 2 15 $1,963.00 $1,776.00 $1,963.00 Remaining life increased Fully funded value too high should be $1,677.39 Assigned value too high should be $1,677.39 070.002.01 Ceramic Shower Ceramic Shower 0 15 $4,516.00 $4,516.00 $4,516.00 070.002.01 Ceramic Shower Ceramic Shower 3 15 $4,742.00 $4,095.00 $4,095.00 Maintenance deferred Remaining life increased Fully funded value too high should be $3,739.25 Assigned value too high should be $3,739.25 070.002.03 Ceramic Tile, Sh Ceramic Tile, Shower 2 20 $5,804.00 $5,224.00 $5,224.00 070.002.03 Ceramic Tile, Sh Ceramic Tile, Shower 5 20 $6,093.00 $4,824.00 $4,824.00 Remaining life increased Fully funded value too high should be $4,505.35 Assigned value too high should be $4,505.35 070.003.01 Deck, Caulking Deck, Caulking 0 4 $2,158.00 $2,158.00 $2,158.00 070.003.01 Deck, Caulking Deck, Caulking 0 4 $2,193.00 $2,193.00 $2,193.00 Maintenance deferred 070.004.02 Water Heater Pro Water Heater Prosa 0 10 $3,715.00 $3,715.00 $3,715.00 070.004.02 Water Heater Pro Water Heater Prosa 2 10 $3,826.00 $3,462.00 $3,826.00 Maintenance deferred Remaining life increased Fully funded value too high should be $3,076.02 Assigned value too high should be $3,076.02 070.005.01 Restroom, Counte Restroom, Counters 2 20 $644.00 $580.00 $580.00 070.005.01 Restroom, Counte Restroom, Counters 5 20 $676.00 $535.00 $535.00 Remaining life increased Fully funded value too high should be $499.90 Assigned value too high should be $499.90 080.000.01 Benches Benches 3 15 $4,644.00 $3,715.00 $3,715.00 080.000.01 Benches Benches 2 15 $2,615.00 $2,266.00 $2,437.00 Cost value too low should be $4,806.54 Fully funded value too low should be $4,165.67 Assigned value too low should be $4,165.67 080.000.02 Chain Link Fenci Chain Link Fencing 2 25 $11,573.00 $10,647.00 $10,647.00 080.000.02 Chain Link Fenci Chain Link Fencing 5 25 $11,710.00 $9,691.00 $9,691.00 Remaining life increased 080.000.05 Lighting Lighting 2 25 $8,832.00 $8,125.00 $8,125.00 080.000.05 Lighting Lighting 5 25 $9,040.00 $7,481.00 $7,481.00 Remaining life increased 080.000.06 Resurfacing Resurfacing 0 6 $5,472.00 $5,472.00 $5,472.00 080.000.06 Resurfacing Resurfacing 2 6 $5,760.00 $4,568.00 $4,568.00 Maintenance deferred Remaining life increased Fully funded value too high should be $3,775.68 Assigned value too high should be $3,775.68 080.000.07 Windscreen Windscreen 3 6 $2,135.00 $953.00 $953.00 080.000.07 Windscreen Windscreen 2 6 $2,214.00 $1,397.00 $1,397.00 Fully funded value too low should be $1,473.15 Assigned value too low should be $1,473.15 085.002.01 Drinking Fountai Drinking Fountain, C/H 1 12 $1,896.00 $1,796.00 $1,796.00 085.002.01 Drinking Fountai Drinking Fountain, C/H 2 12 $1,918.00 $1,735.00 $1,918.00 Remaining life increased Fully funded value too high should be $1,635.30 Assigned value too high should be $1,635.30 085.002.02 Drinking Fntns, Drinking Fntns, Concrete 0 20 $4,330.00 $4,330.00 $4,330.00 085.002.02 Drinking Fntns, Drinking Fntns, Concrete 3 20 $4,370.00 $3,884.00 $3,884.00 Maintenance deferred Remaining life increased 085.003.03 Sand Repl, Prosa Sand Repl, Prosa/Alba 0 10 $2,307.00 $2,307.00 $2,307.00 085.003.03 Sand Repl, Prosa Sand Repl, Prosa/Alba 0 10 $2,374.00 $2,374.00 $2,374.00 Maintenance deferred 085.004.01 Play Equip, Main Play Equip, Main, Prosa 17 20 $32,781.00 $4,203.00 $3,265.00 085.004.01 Play Equip, Main Play Equip, Main, Prosa 16 20 $33,764.00 $6,060.00 $6,060.00 Fully funded value too low should be $6,785.67 Assigned value too low should be $6,785.67 085.004.04 Sand Repl, Main Sand Repl, Main 0 10 $2,044.00 $2,044.00 $2,044.00 085.004.04 Sand Repl, Main Sand Repl, Main 2 10 $2,103.00 $1,769.00 $2,103.00 Maintenance deferred Remaining life increased Assigned value too high should be $1,692.43 095.002.05 Tree Trimming Tree Trimming 0 3 $24,396.00 $24,396.00 $24,396.00 095.002.05 Tree Trimming Tree Trimming 2 3 $20,344.00 $4,594.00 $20,344.00 Maintenance completed 100.000.01 Bulletin Board Bulletin Board 4 10 $710.00 $403.00 $403.00 100.000.01 Bulletin Board Bulletin Board 5 10 $731.00 $406.00 $406.00 Remaining life increased Fully funded value too high should be $367.42 Assigned value too high should be $367.42 100.000.02 Monument Monument 7 10 $2,890.00 $2,216.00 $2,216.00 100.000.02 Monument Monument 9 30 $2,946.00 $2,143.00 $2,143.00 Remaining life increased Useful life increased 2000 - 2001 RDA Forensic Analysis Summary Estimated inflation 3.5% Consumer Price Index 3.4% Error band +/- 5% Funded Assigned Total Cost value Value Last Year Costs $501,077.00 $331,201.00 $329,542.00 This Year Costs $512,363.00 $315,525.00 $344,696.00 Calculated Costs $511,639.00 $319,828.76 $319,828.76 Comparing This Year Costs to Last Year Costs Difference $11,286.00 $-15,676.00 $15,154.00 percent difference 2.25% -4.73% 4.60% Comparing This Year Costs to Calculated Costs Difference $724.00 $-4,303.76 $24,867.24 percent difference 0.14% -1.36% 7.21% 96 Total Assets 81 Total Issues $3,975.59 Unfunded Liability 0.84 Issues / Asset number % Description 1 1.04% New Assets 3 3.12% Cost value too high 4 4.17% Cost value too low 30 31.25% Fully funded value too high 10 10.42% Fully funded value too low 39 40.62% Assigned value too high 10 10.42% Assigned value too low 3 3.12% Asset deleted 3 3.12% Remaining life not changed 40 41.67% Remaining life increased 2 2.08% Remaining life decreased too much 1 1.04% Useful life increased 28 29.17% Maintenance deferred 5 5.21% Maintenance completed 32 33.33% Total assets to be maintained