Park Paseo Homeowners Association Audited Forensic Report For 2007 to 2008 Revenue 505.000.01 Homeowners Association Fees $410,509.00 $114,491.00 $525,000.00 505.000.01 Homeowners Association Fees $416,344.00 $93,856.00 $510,200.00 Replacement fund too high difference is $20,635.00 540.000.08 Sale of Easement $16,700.00 $0.00 $16,700.00 Deleted Asset(s) Revenue 540.000.09 Other Charges to Owners $9,973.00 $0.00 $9,973.00 540.000.09 Other Charges to Owners $23,555.00 $0.00 $23,555.00 Operating fund too low difference is $-13,582.00 Cost too low difference is $-13,582.00 Expense 640.000.07 Office supplies/printing/postage $9,842.00 $0.00 $9,842.00 640.000.07 Office supplies/printing/postage $11,524.00 $0.00 $11,524.00 Operating fund too low difference is $-1,682.00 Cost too low difference is $-1,682.00 680.001.02 Newsletters/Mailouts/Extras $4,223.00 $0.00 $4,223.00 680.001.02 Newsletters/Mailouts/Extras $3,602.00 $0.00 $3,602.00 Operating fund too high difference is $621.00 Cost too high difference is $621.00 720.000.08 Landscape Expense $141,330.00 $0.00 $141,330.00 720.000.08 Landscape Expense $147,702.00 $0.00 $147,702.00 Operating fund too low difference is $-6,372.00 Cost too low difference is $-6,372.00 760.000.02 Legal Services $10,626.00 $0.00 $10,626.00 760.000.02 Legal Services $16,516.00 $0.00 $16,516.00 Operating fund too low difference is $-5,890.00 Cost too low difference is $-5,890.00 840.001.11 Common Areas $30,315.00 $1,000.00 $31,315.00 840.001.11 Common Areas $32,011.00 $0.00 $32,011.00 Operating fund too low difference is $-1,696.00 Replacement fund too high difference is $1,000.00 Cost too low difference is $-696.00 880.000.01 Federal Income Tax $7,414.00 $0.00 $7,414.00 880.000.01 Federal Income Tax $14,571.00 $0.00 $14,571.00 Operating fund too low difference is $-7,157.00 Cost too low difference is $-7,157.00 900.000.04 Miscellaneous $17,544.00 $0.00 $17,544.00 900.000.04 Miscellaneous $15,109.00 $0.00 $15,109.00 Operating fund too high difference is $2,435.00 Cost too high difference is $2,435.00 920.000.07 Clubhouse Reserve $0.00 $114,927.00 $114,927.00 920.000.07 Clubhouse Reserve $0.00 $16,422.00 $16,422.00 Replacement fund too high difference is $98,505.00 Cost too high difference is $98,505.00 2007 - 2008 Analysis Summary Estimated inflation 3.5% Consumer Price Index 2.8% Error band +/- 5% Operating Replacement Fund Fund Total Revenue 2007 $486,588.00 $93,856.00 $580,444.00 Revenue 2008 $450,336.00 $114,491.00 $564,827.00 Expense 2007 $453,282.00 $16,422.00 $469,704.00 Expense 2008 $442,917.00 $115,927.00 $558,844.00 revenue - expense 2007 $33,306.00 $77,434.00 $110,740.00 revenue - expense 2008 $7,419.00 $-1,436.00 $5,983.00 Comparing revenue - expense Operating Replacement Fund Fund Total Difference $-25,887.00 $-78,870.00 $-104,757.00 percent difference -77.72% -101.85% -94.60% Total Assets 17 Total Issues 41 Issues/Asset 2.41 count % Description 1 5.88% Deleted Asset(s) 2 11.76% Operating fund too high 6 35.29% Operating fund too low 3 17.65% Replacement fund too high 3 17.65% Cost too high 6 35.29% Cost too low Park Paseo Homeowners Association UnAudited Forensic Report For 2007 to 2008 Revenue 505.000.01 Homeowners Association Fees $410,509.00 $114,491.00 $525,000.00 505.000.01 Homeowners Association Fees $416,344.00 $93,856.00 $510,200.00 Replacement fund too high difference is $20,635.00 540.000.08 Sale of Easement $16,700.00 $0.00 $16,700.00 Deleted Asset(s) Revenue 540.000.09 Other Charges to Owners $9,973.00 $0.00 $9,973.00 540.000.09 Other Charges to Owners $23,555.00 $0.00 $23,555.00 Operating fund too low difference is $-13,582.00 Cost too low difference is $-13,582.00 Expense 640.000.07 Office supplies/printing/postage $9,842.00 $0.00 $9,842.00 640.000.07 Office supplies/printing/postage $11,524.00 $0.00 $11,524.00 Operating fund too low difference is $-1,682.00 Cost too low difference is $-1,682.00 680.001.02 Newsletters/Mailouts/Extras $4,223.00 $0.00 $4,223.00 680.001.02 Newsletters/Mailouts/Extras $3,602.00 $0.00 $3,602.00 Operating fund too high difference is $621.00 Cost too high difference is $621.00 720.000.08 Landscape Expense $141,330.00 $0.00 $141,330.00 720.000.08 Landscape Expense $147,702.00 $0.00 $147,702.00 Operating fund too low difference is $-6,372.00 Cost too low difference is $-6,372.00 760.000.02 Legal Services $10,626.00 $0.00 $10,626.00 760.000.02 Legal Services $16,516.00 $0.00 $16,516.00 Operating fund too low difference is $-5,890.00 Cost too low difference is $-5,890.00 840.001.11 Common Areas $30,315.00 $1,000.00 $31,315.00 840.001.11 Common Areas $32,011.00 $0.00 $32,011.00 Operating fund too low difference is $-1,696.00 Replacement fund too high difference is $1,000.00 Cost too low difference is $-696.00 880.000.01 Federal Income Tax $7,414.00 $0.00 $7,414.00 880.000.01 Federal Income Tax $14,571.00 $0.00 $14,571.00 Operating fund too low difference is $-7,157.00 Cost too low difference is $-7,157.00 900.000.04 Miscellaneous $17,544.00 $0.00 $17,544.00 900.000.04 Miscellaneous $15,109.00 $0.00 $15,109.00 Operating fund too high difference is $2,435.00 Cost too high difference is $2,435.00 920.000.07 Clubhouse Reserve $0.00 $114,927.00 $114,927.00 920.000.07 Clubhouse Reserve $0.00 $16,422.00 $16,422.00 Replacement fund too high difference is $98,505.00 Cost too high difference is $98,505.00 2007 - 2008 Analysis Summary Estimated inflation 3.5% Consumer Price Index 2.8% Error band +/- 5% Operating Replacement Fund Fund Total Revenue 2007 $486,588.00 $93,856.00 $580,444.00 Revenue 2008 $450,336.00 $114,491.00 $564,827.00 Expense 2007 $453,282.00 $16,422.00 $469,704.00 Expense 2008 $442,917.00 $115,927.00 $558,844.00 revenue - expense 2007 $33,306.00 $77,434.00 $110,740.00 revenue - expense 2008 $7,419.00 $-1,436.00 $5,983.00 Comparing revenue - expense Operating Replacement Fund Fund Total Difference $-25,887.00 $-78,870.00 $-104,757.00 percent difference -77.72% -101.85% -94.60% Total Assets 17 Total Issues 41 Issues/Asset 2.41 count % Description 1 5.88% Deleted Asset(s) 2 11.76% Operating fund too high 6 35.29% Operating fund too low 3 17.65% Replacement fund too high 3 17.65% Cost too high 6 35.29% Cost too low Park Paseo Homeowners Association RDA Forensic Analysis For 2007 to 2008 Current Fully Funded Assigned Asset ID Category Asset Name rem life Cost Resereves Reserves 005.000.01 Concrete - Repai Concrete - Repairs 7 10 $56,550.00 $16,965.00 $16,965.00 005.000.01 Concrete - Repai Concrete - Repairs 6 10 $56,550.00 $22,620.00 $22,620.00 Cost not changed 010.000.01 Overlay/Rehab Overlay/Rehab 12 20 $5,649.00 $2,496.00 $0.00 010.000.01 Overlay/Rehab Overlay/Rehab 12 20 $5,885.00 $2,746.00 $0.00 Remaining life not changed Fully funded value too high should be $2,338.69 No assigned value 010.000.03 Asphalt Repairs Asphalt Repairs 0 4 $1,773.00 $1,773.00 $1,773.00 010.000.03 Asphalt Repairs Asphalt Repairs 0 4 $1,844.00 $1,844.00 $1,844.00 Maintenance deferred 010.000.04 Slurry Sealing & Slurry Sealing & Stripping 0 4 $1,962.00 $1,962.00 $1,962.00 010.000.04 Slurry Sealing & Slurry Sealing & Stripping 0 4 $2,040.00 $2,040.00 $2,040.00 Maintenance deferred 020.000.03 Clubhouse, Tile Clubhouse, Tile 4 5 $1,802.00 $360.00 $360.00 020.000.03 Clubhouse, Tile Clubhouse, Tile 3 5 $3,750.00 $1,500.00 $1,500.00 Cost value too high should be $1,865.07 Fully funded value too high should be $746.03 Assigned value too high should be $746.03 030.001.02 Interior Clubhou Interior Clubhouse 0 8 $3,538.00 $3,538.00 $3,538.00 030.001.02 Interior Clubhou Interior Clubhouse 0 8 $3,669.00 $3,669.00 $3,669.00 Maintenance deferred 030.001.03 Interior Prosa R Interior Prosa Restrooms 0 8 $1,616.00 $1,616.00 $1,616.00 030.001.03 Interior Prosa R Interior Prosa Restrooms 0 8 $1,676.00 $1,676.00 $1,676.00 Maintenance deferred 030.001.05 Spa Equipment Ro Spa Equipment Room 0 5 $2,178.00 $2,178.00 $2,178.00 030.001.05 Spa Equipment Ro Spa Equipment Room 0 5 $2,266.00 $2,266.00 $2,266.00 Maintenance deferred 030.001.06 Stucco Stucco 0 10 $2,000.00 $2,000.00 $2,000.00 030.001.06 Stucco Stucco 0 10 $2,000.00 $2,000.00 $2,000.00 Maintenance deferred Cost not changed 030.001.07 Woodwork Prosa Woodwork Prosa 0 5 $2,542.00 $2,542.00 $2,542.00 030.001.07 Woodwork Prosa Woodwork Prosa 0 5 $2,645.00 $2,645.00 $2,645.00 Maintenance deferred 030.002.01 Wrought Iron Cl Wrought Iron Clubhouse 0 3 $4,784.00 $4,784.00 $4,784.00 030.002.01 Wrought Iron Cl Wrought Iron Clubhouse 0 3 $4,985.00 $4,985.00 $4,985.00 Maintenance deferred 030.002.03 Wrought Iron Pr Wrought Iron Prosa 0 3 $2,124.00 $2,124.00 $2,124.00 030.002.03 Wrought Iron Pr Wrought Iron Prosa 0 3 $2,213.00 $2,213.00 $2,213.00 Maintenance deferred 030.002.04 Wrought Iron, St Wrought Iron, Streets 0 3 $731.00 $731.00 $731.00 030.002.04 Wrought Iron, St Wrought Iron, Streets 0 3 $761.00 $761.00 $761.00 Maintenance deferred 030.003.01 Wood/Trim, Clubh Wood/Trim, Clubhouse 0 5 $9,276.00 $9,276.00 $9,276.00 030.003.01 Wood/Trim, Clubh Wood/Trim, Clubhouse 0 5 $9,651.00 $9,651.00 $9,651.00 Maintenance deferred 040.000.09 Wrought Iron, Pr Wrought Iron, Prosa Pool 2 10 $28,911.00 $25,699.00 $25,699.00 040.000.09 Wrought Iron, Pr Wrought Iron, Prosa Pool 1 10 $30,010.00 $28,343.00 $28,343.00 Fully funded value too high should be $26,930.60 Assigned value too high should be $26,930.60 040.000.10 Wrought Iron, St Wrought Iron, Streets 17 20 $2,964.00 $358.00 $0.00 040.000.10 Wrought Iron, St Wrought Iron, Streets 16 20 $3,067.00 $529.00 $0.00 Fully funded value too low should be $613.55 No assigned value 050.000.03 Exterior, Parkin Exterior, Parking Lot 15 22 $1,140.00 $335.00 $0.00 050.000.03 Exterior, Parkin Exterior, Parking Lot 14 22 $1,179.00 $402.00 $0.00 Fully funded value too low should be $429.05 No assigned value 050.001.01 Interior Clubhou Interior Clubhouse 5 25 $12,390.00 $10,620.00 $10,620.00 050.001.01 Interior Clubhou Interior Clubhouse 4 25 $12,850.00 $11,381.00 $11,381.00 Fully funded value too high should be $10,771.87 Assigned value too high should be $10,771.87 060.001.03 Carpet, 2005 Carpet, 2005 6 8 $4,462.00 $970.00 $970.00 060.001.03 Carpet, 2005 Carpet, 2005 5 8 $4,617.00 $1,606.00 $1,606.00 Fully funded value too low should be $1,731.81 Assigned value too low should be $1,731.81 060.001.08 Exterior Stairca Exterior Staircase 29 30 $14,704.00 $249.00 $0.00 060.001.08 Exterior Stairca Exterior Staircase 28 30 $15,218.00 $774.00 $0.00 Fully funded value too low should be $1,014.58 No assigned value 060.001.09 Floor Tile Kitch Floor Tile Kitchen/Rec 23 25 $14,627.00 $988.00 $0.00 060.001.09 Floor Tile Kitch Floor Tile Kitchen/Rec 22 25 $15,138.00 $1,637.00 $0.00 Fully funded value too low should be $1,816.67 No assigned value 060.001.10 Furnishings Furnishings 9 10 $30,000.00 $3,000.00 $0.00 060.001.10 Furnishings Furnishings 8 10 $30,000.00 $6,000.00 $0.00 Cost not changed 060.001.14 Window Blinds Window Blinds 8 10 $12,523.00 $2,159.00 $0.00 060.001.14 Window Blinds Window Blinds 7 10 $12,961.00 $3,575.00 $0.00 Fully funded value too low should be $3,888.39 No assigned value 060.001.16 Wallpaper Wallpaper 13 15 $10,935.00 $1,243.00 $0.00 060.001.16 Wallpaper Wallpaper 12 15 $11,306.00 $2,056.00 $0.00 Fully funded value too low should be $2,263.54 No assigned value 060.001.18 Carpeting Carpeting 3 8 $9,666.00 $8,550.00 $8,550.00 060.001.18 Carpeting Carpeting 2 8 $10,004.00 $9,234.00 $9,234.00 Fully funded value too high should be $7,503.23 Assigned value too high should be $7,503.23 060.002.02 Doors, Exterior, Doors, Exterior, Entry 23 25 $10,350.00 $699.00 $0.00 060.002.02 Doors, Exterior, Doors, Exterior, Entry 22 25 $10,712.00 $1,158.00 $0.00 Fully funded value too low should be $1,285.47 No assigned value 060.002.03 Doors, Entry Doors, Entry 5 25 $8,216.00 $7,042.00 $7,042.00 060.002.03 Doors, Entry Doors, Entry 4 25 $8,500.00 $7,529.00 $7,529.00 Fully funded value too high should be $7,142.99 Assigned value too high should be $7,142.99 060.002.05 Doors, Exterior, Doors, Exterior, Restrooms 5 25 $1,888.00 $1,618.00 $1,618.00 060.002.05 Doors, Exterior, Doors, Exterior, Restrooms 4 25 $1,960.00 $1,736.00 $1,736.00 Fully funded value too high should be $1,641.43 Assigned value too high should be $1,641.43 060.003.01 Kitchen, Applian Kitchen, Appliances 10 12 $4,203.00 $600.00 $0.00 060.003.01 Kitchen, Applian Kitchen, Appliances 9 12 $4,350.00 $994.00 $0.00 Fully funded value too low should be $1,087.53 No assigned value 060.003.06 Kitchen, Cabinet Kitchen, Cabinets/Counters 23 25 $19,458.00 $1,315.00 $0.00 060.003.06 Kitchen, Cabinet Kitchen, Cabinets/Counters 22 25 $20,139.00 $2,177.00 $0.00 Fully funded value too low should be $2,416.68 No assigned value 060.003.08 Kitchen, Sink Kitchen, Sink 23 25 $621.00 $42.00 $0.00 060.003.08 Kitchen, Sink Kitchen, Sink 22 25 $642.00 $69.00 $0.00 Fully funded value too low should be $77.13 No assigned value 060.004.10 Office, Remodel Office, Remodel 20 20 $6,500.00 $0.00 $0.00 060.004.10 Office, Remodel Office, Remodel 19 20 $10,596.00 $445.00 $0.00 Cost value too high should be $6,727.50 Fully funded value too high should be $336.38 No assigned value 060.005.02 Restroom, Cerami Restroom, Ceramic Tile 8 25 $15,426.00 $10,490.00 $3,618.00 060.005.02 Restroom, Cerami Restroom, Ceramic Tile 7 25 $16,036.00 $11,546.00 $3,784.00 Assigned value too low should be $11,495.46 060.005.10 Restroom, Shower Restroom, Shower Door 8 16 $1,288.00 $644.00 $0.00 060.005.10 Restroom, Shower Restroom, Shower Door 9 10 $1,616.00 $98.00 $0.00 Maintenance completed Useful life decreased 060.005.13 Restroom, Fixtur Restroom, Fixtures 8 25 $5,831.00 $3,965.00 $0.00 060.005.13 Restroom, Fixtur Restroom, Fixtures 7 25 $6,061.00 $4,364.00 $0.00 No assigned value 065.002.06 Spa, Sump Pump Spa, Sump Pump 7 8 $2,381.00 $183.00 $0.00 New Assets 065.003.02 Wader, Heater Wader, Heater 11 12 $2,575.00 $112.00 $0.00 065.003.02 Wader, Heater Wader, Heater 10 12 $2,665.00 $348.00 $0.00 Fully funded value too low should be $444.19 No assigned value 067.001.03 Barbecues Barbecues 9 14 $6,613.00 $2,258.00 $0.00 067.001.03 Barbecues Barbecues 8 14 $6,844.00 $2,838.00 $0.00 No assigned value 067.001.05 Ceramic Shower Ceramic Shower 5 25 $1,735.00 $1,487.00 $1,487.00 067.001.05 Ceramic Shower Ceramic Shower 4 25 $1,804.00 $1,598.00 $1,598.00 Fully funded value too high should be $1,508.41 Assigned value too high should be $1,508.41 067.002.02 Deck Caulking Deck Caulking 0 4 $7,613.00 $7,613.00 $7,613.00 067.002.02 Deck Caulking Deck Caulking 0 4 $7,910.00 $7,910.00 $7,910.00 Maintenance deferred 067.003.01 Furniture Furniture 1 7 $25,167.00 $21,572.00 $21,572.00 Asset deleted 067.003.02 Furniture, 2001 Furniture, 2001 0 7 $15,098.00 $15,098.00 $15,098.00 New Assets 067.003.03 Furniture, 2007 Furniture, 2007 6 7 $12,921.00 $1,145.00 $1,145.00 New Assets 069.001.05 Motor Motor 0 8 $648.00 $648.00 $648.00 069.001.05 Motor Motor 0 8 $670.00 $670.00 $670.00 Maintenance deferred 069.001.06 Pump Pump 0 8 $338.00 $338.00 $338.00 069.001.06 Pump Pump 0 8 $349.00 $349.00 $349.00 Maintenance deferred 070.001.07 Repairs Repairs 5 20 $2,544.00 $2,120.00 $2,120.00 070.001.07 Repairs Repairs 4 20 $2,642.00 $2,290.00 $2,290.00 Fully funded value too high should be $2,106.43 Assigned value too high should be $2,106.43 070.003.01 Deck, Caulking Deck, Caulking 0 4 $2,510.00 $2,510.00 $2,510.00 070.003.01 Deck, Caulking Deck, Caulking 0 4 $2,608.00 $2,608.00 $2,608.00 Maintenance deferred 070.004.01 Water Heater Water Heater 4 18 $2,802.00 $2,416.00 $2,416.00 070.004.01 Water Heater Water Heater 3 18 $2,914.00 $2,613.00 $2,613.00 Fully funded value too high should be $2,416.72 Assigned value too high should be $2,416.72 080.000.02 Chain Link Fenci Chain Link Fencing 7 25 $15,382.00 $12,472.00 $12,472.00 080.000.02 Chain Link Fenci Chain Link Fencing 6 25 $15,997.00 $13,403.00 $13,403.00 Fully funded value too high should be $12,099.48 Assigned value too high should be $12,099.48 080.000.05 Lighting Lighting 7 25 $10,912.00 $8,848.00 $8,848.00 080.000.05 Lighting Lighting 6 25 $11,344.00 $9,504.00 $9,504.00 Fully funded value too high should be $8,583.38 Assigned value too high should be $8,583.38 080.000.06 Resurfacing Resurfacing 7 6 $9,792.00 $2,938.00 $2,938.00 080.000.06 Resurfacing Resurfacing 6 6 $10,224.00 $4,090.00 $4,090.00 Fully funded value too high should be $0.00 Assigned value too high should be $0.00 080.000.07 Windscreen Windscreen 0 6 $2,649.00 $2,649.00 $2,649.00 080.000.07 Windscreen Windscreen 0 6 $2,728.00 $2,728.00 $2,728.00 Maintenance deferred 085.002.02 Drinking Fntns, Drinking Fntns, Concrete 0 30 $4,920.00 $4,920.00 $4,920.00 085.002.02 Drinking Fntns, Drinking Fntns, Concrete 0 30 $5,115.00 $5,115.00 $5,115.00 Maintenance deferred 085.003.01 Play Equipment, Play Equipment, Alba 12 20 $17,812.00 $7,125.00 $0.00 085.003.01 Play Equipment, Play Equipment, Alba 11 20 $18,435.00 $8,296.00 $0.00 No assigned value 085.003.03 Sand Repl, Prosa Sand Repl, Prosa/Alba 0 10 $2,944.00 $2,944.00 $2,944.00 085.003.03 Sand Repl, Prosa Sand Repl, Prosa/Alba 0 10 $3,061.00 $3,061.00 $3,061.00 Maintenance deferred 085.004.01 Play Equip, Main Play Equip, Main, Prosa 10 20 $40,507.00 $19,734.00 $0.00 085.004.01 Play Equip, Main Play Equip, Main, Prosa 9 20 $41,924.00 $22,574.00 $0.00 No assigned value 085.004.04 Sand Repl, Main Sand Repl, Main 0 10 $2,607.00 $2,607.00 $2,607.00 085.004.04 Sand Repl, Main Sand Repl, Main 0 10 $2,711.00 $2,711.00 $2,711.00 Maintenance deferred 090.000.05 Trellis, Wood, R Trellis, Wood, Repairs 0 30 $15,000.00 $15,000.00 $15,000.00 090.000.05 Trellis, Wood, R Trellis, Wood, Repairs 0 10 $15,000.00 $15,000.00 $15,000.00 Maintenance deferred Cost not changed 095.002.03 Tree Trimming, J Tree Trimming, Jacaranda 3 4 $9,000.00 $1,465.00 $1,465.00 095.002.03 Tree Trimming, J Tree Trimming, Jacaranda 2 4 $9,000.00 $3,977.00 $3,977.00 Cost not changed 095.002.05 Tree Trimming Tree Trimming 0 1 $4,000.00 $4,000.00 $4,000.00 095.002.05 Tree Trimming Tree Trimming 0 1 $4,000.00 $4,000.00 $4,000.00 Maintenance deferred Cost not changed 095.002.06 Tree Trimming, W Tree Trimming, Windrow 2 3 $30,000.00 $6,774.00 $6,774.00 095.002.06 Tree Trimming, W Tree Trimming, Windrow 1 3 $30,000.00 $18,387.00 $18,387.00 Cost not changed 100.000.02 Monument Monument 0 30 $3,404.00 $3,404.00 $3,404.00 100.000.02 Monument Monument 0 30 $3,540.00 $3,540.00 $3,540.00 Maintenance deferred 105.000.01 Termite Control/ Termite Control/Fumigation 4 15 $4,000.00 $2,933.00 $2,933.00 105.000.01 Termite Control/ Termite Control/Fumigation 3 15 $4,000.00 $3,200.00 $3,200.00 Cost not changed 110.000.01 Golf Cart, Repla Golf Cart, Replacement 4 12 $5,000.00 $3,947.00 $3,947.00 110.000.01 Golf Cart, Repla Golf Cart, Replacement 3 12 $5,000.00 $4,211.00 $4,211.00 Cost not changed 2007 - 2008 RDA Forensic Analysis Summary Estimated inflation 3.5% Consumer Price Index 2.8% Error band +/- 5% Funded Assigned Total Cost value Value Last Year Costs $898,797.00 $566,669.00 $512,475.00 This Year Costs $937,233.00 $642,210.00 $573,185.00 Calculated Costs $930,180.72 $642,695.49 $642,695.49 Comparing This Year Costs to Last Year Costs Difference $38,436.00 $75,541.00 $60,710.00 percent difference 4.28% 13.33% 11.85% Comparing This Year Costs to Calculated Costs Difference $7,052.28 $-485.49 $-69,510.49 percent difference 0.75% -0.08% -12.13% 108 Total Assets 35 Total Issues $65,815.34 Unfunded Liability 0.32 Issues / Asset number % Description 3 2.78% New Assets 17 15.74% No assigned value 2 1.85% Cost value too high 14 12.96% Fully funded value too high 12 11.11% Fully funded value too low 12 11.11% Assigned value too high 2 1.85% Assigned value too low 1 0.93% Asset deleted 1 0.93% Remaining life not changed 1 0.93% Useful life decreased 22 20.37% Maintenance deferred 1 0.93% Maintenance completed 22 20.37% Total assets to be maintained 9 8.33% Cost not changed