Park Paseo Homeowners Association Audited Forensic Report For 2018 to 2019 Revenue 505.000.01 Homeowners Association Fees $672,271.00 $123,440.00 $795,711.00 505.000.01 Homeowners Association Fees $638,520.00 $193,980.00 $832,500.00 Replacement fund too low difference is $-70,540.00 Cost too low difference is $-36,789.00 520.000.01 Clubhouse Rental Fee $3,625.00 $0.00 $3,625.00 520.000.01 Clubhouse Rental Fee $8,100.00 $0.00 $8,100.00 Operating fund too low difference is $-4,475.00 Cost too low difference is $-4,475.00 540.000.04 Recovery of Bad Debt $4,997.00 $0.00 $4,997.00 540.000.04 Recovery of Bad Debt $2,888.00 $0.00 $2,888.00 Operating fund too high difference is $2,109.00 Cost too high difference is $2,109.00 540.000.10 Other Income $2,977.00 $0.00 $2,977.00 540.000.10 Other Income $8,690.00 $0.00 $8,690.00 Operating fund too low difference is $-5,713.00 Cost too low difference is $-5,713.00 550.000.03 Investment Income $1,784.00 $24,126.00 $25,910.00 550.000.03 Investment Income $1,342.00 $13,682.00 $15,024.00 Operating fund too high difference is $442.00 Replacement fund too high difference is $10,444.00 Cost too high difference is $10,886.00 Expense 640.000.05 General Administrative $11,060.00 $0.00 $11,060.00 640.000.05 General Administrative $26,984.00 $0.00 $26,984.00 Operating fund too low difference is $-15,924.00 Cost too low difference is $-15,924.00 640.000.07 Office supplies/printing/postage $20,213.00 $0.00 $20,213.00 640.000.07 Office supplies/printing/postage $20,955.00 $0.00 $20,955.00 Operating fund too low difference is $-742.00 Cost too low difference is $-742.00 700.000.01 Insurance $14,843.00 $0.00 $14,843.00 700.000.01 Insurance $15,909.00 $0.00 $15,909.00 Operating fund too low difference is $-1,066.00 Cost too low difference is $-1,066.00 720.000.08 Landscape Expense $280,506.00 $0.00 $280,506.00 720.000.08 Landscape Expense $246,807.00 $0.00 $246,807.00 Operating fund too high difference is $33,699.00 Cost too high difference is $33,699.00 760.000.04 Management Fees $108,600.00 $0.00 $108,600.00 760.000.04 Management Fees $108,600.00 $0.00 $108,600.00 Total costs unchanged 760.000.07 Legal and collection $2,898.00 $0.00 $2,898.00 760.000.07 Legal and collection $4,010.00 $0.00 $4,010.00 Operating fund too low difference is $-1,112.00 Cost too low difference is $-1,112.00 760.000.08 Audit/tax preparation/reserve study $3,850.00 $0.00 $3,850.00 760.000.08 Audit/tax preparation/reserve study $3,395.00 $0.00 $3,395.00 Operating fund too high difference is $455.00 Cost too high difference is $455.00 840.001.05 General Repair & Maintenance $47,022.00 $0.00 $47,022.00 840.001.05 General Repair & Maintenance $27,844.00 $0.00 $27,844.00 Operating fund too high difference is $19,178.00 Cost too high difference is $19,178.00 840.001.10 Other Repair & Maintenance $0.00 $6,133.00 $6,133.00 840.001.10 Other Repair & Maintenance $0.00 $15,718.00 $15,718.00 Replacement fund too low difference is $-9,585.00 Cost too low difference is $-9,585.00 840.001.11 Common Areas $0.00 $12,590.00 $12,590.00 840.001.11 Common Areas $0.00 $1,065.00 $1,065.00 Replacement fund too high difference is $11,525.00 Cost too high difference is $11,525.00 840.002.04 Janitorial Combined Costs $19,100.00 $0.00 $19,100.00 840.002.04 Janitorial Combined Costs $17,173.00 $0.00 $17,173.00 Operating fund too high difference is $1,927.00 Cost too high difference is $1,927.00 840.004.03 Pest Control $3,173.00 $0.00 $3,173.00 840.004.03 Pest Control $3,618.00 $0.00 $3,618.00 Operating fund too low difference is $-445.00 Cost too low difference is $-445.00 840.006.03 Pool Supplies/Repair & Maintenance $39,023.00 $3,060.00 $42,083.00 840.006.03 Pool Supplies/Repair & Maintenance $41,311.00 $6,882.00 $48,173.00 Operating fund too low difference is $-2,288.00 Replacement fund too low difference is $-3,822.00 Cost too low difference is $-6,090.00 840.007.01 Recreation Supplies/Repair & Maintenance $0.00 $124,163.00 $124,163.00 Added Asset(s) Expense 840.007.02 Tot Lot $0.00 $950.00 $950.00 840.007.02 Tot Lot $0.00 $4,224.00 $4,224.00 Replacement fund too low difference is $-3,274.00 Cost too low difference is $-3,274.00 860.000.01 Electric Service $35,486.00 $0.00 $35,486.00 860.000.01 Electric Service $30,950.00 $0.00 $30,950.00 Operating fund too high difference is $4,536.00 Cost too high difference is $4,536.00 860.000.02 Gas Service $12,741.00 $0.00 $12,741.00 860.000.02 Gas Service $14,598.00 $0.00 $14,598.00 Operating fund too low difference is $-1,857.00 Cost too low difference is $-1,857.00 860.000.04 Trash and Recycling Service $1,426.00 $0.00 $1,426.00 860.000.04 Trash and Recycling Service $2,037.00 $0.00 $2,037.00 Operating fund too low difference is $-611.00 Cost too low difference is $-611.00 860.000.05 Water Service $28,140.00 $0.00 $28,140.00 860.000.05 Water Service $63,153.00 $0.00 $63,153.00 Operating fund too low difference is $-35,013.00 Cost too low difference is $-35,013.00 880.000.01 Federal Income Tax $8,834.00 $0.00 $8,834.00 Added Asset(s) Expense 2018 - 2019 Analysis Summary Estimated inflation 2% Consumer Price Index 2.4% Error band +/- 5% Operating Replacement Fund Fund Total Revenue 2018 $659,540.00 $207,662.00 $867,202.00 Revenue 2019 $685,654.00 $147,566.00 $833,220.00 Expense 2018 $670,721.00 $152,052.00 $822,753.00 Expense 2019 $679,264.00 $22,733.00 $701,997.00 revenue - expense 2018 $-11,181.00 $55,610.00 $44,449.00 revenue - expense 2019 $6,390.00 $124,833.00 $131,223.00 Comparing revenue - expense Operating Replacement Fund Fund Total Difference $17,571.00 $69,223.00 $86,774.00 percent difference -57.15% 224.48% 295.22% Total Assets 25 Total Issues 96 Issues/Asset 3.84 count % Description 2 8.00% Added Asset(s) 7 28.00% Operating fund too high 11 44.00% Operating fund too low 2 8.00% Replacement fund too high 4 16.00% Replacement fund too low 8 32.00% Cost too high 14 56.00% Cost too low 1 4.00% Total costs unchanged Park Paseo Homeowners Association UnAudited Forensic Report For 2018 to 2019 Revenue 505.000.01 Homeowners Association Fees $672,271.00 $123,440.00 $795,711.00 505.000.01 Homeowners Association Fees $638,520.00 $193,980.00 $832,500.00 Replacement fund too low difference is $-70,540.00 Cost too low difference is $-36,789.00 520.000.01 Clubhouse Rental Fee $3,625.00 $0.00 $3,625.00 520.000.01 Clubhouse Rental Fee $8,100.00 $0.00 $8,100.00 Operating fund too low difference is $-4,475.00 Cost too low difference is $-4,475.00 540.000.04 Recovery of Bad Debt $4,997.00 $0.00 $4,997.00 540.000.04 Recovery of Bad Debt $2,888.00 $0.00 $2,888.00 Operating fund too high difference is $2,109.00 Cost too high difference is $2,109.00 540.000.10 Other Income $2,977.00 $0.00 $2,977.00 540.000.10 Other Income $8,690.00 $0.00 $8,690.00 Operating fund too low difference is $-5,713.00 Cost too low difference is $-5,713.00 550.000.03 Investment Income $1,784.00 $24,126.00 $25,910.00 550.000.03 Investment Income $1,342.00 $13,682.00 $15,024.00 Operating fund too high difference is $442.00 Replacement fund too high difference is $10,444.00 Cost too high difference is $10,886.00 Expense 640.000.05 General Administrative $11,060.00 $0.00 $11,060.00 640.000.05 General Administrative $26,984.00 $0.00 $26,984.00 Operating fund too low difference is $-15,924.00 Cost too low difference is $-15,924.00 640.000.07 Office supplies/printing/postage $20,213.00 $0.00 $20,213.00 640.000.07 Office supplies/printing/postage $20,955.00 $0.00 $20,955.00 Operating fund too low difference is $-742.00 Cost too low difference is $-742.00 700.000.01 Insurance $14,843.00 $0.00 $14,843.00 700.000.01 Insurance $15,909.00 $0.00 $15,909.00 Operating fund too low difference is $-1,066.00 Cost too low difference is $-1,066.00 720.000.08 Landscape Expense $280,506.00 $0.00 $280,506.00 720.000.08 Landscape Expense $246,807.00 $0.00 $246,807.00 Operating fund too high difference is $33,699.00 Cost too high difference is $33,699.00 760.000.04 Management Fees $108,600.00 $0.00 $108,600.00 760.000.04 Management Fees $108,600.00 $0.00 $108,600.00 Total costs unchanged 760.000.07 Legal and collection $2,898.00 $0.00 $2,898.00 760.000.07 Legal and collection $4,010.00 $0.00 $4,010.00 Operating fund too low difference is $-1,112.00 Cost too low difference is $-1,112.00 760.000.08 Audit/tax preparation/reserve study $3,850.00 $0.00 $3,850.00 760.000.08 Audit/tax preparation/reserve study $3,395.00 $0.00 $3,395.00 Operating fund too high difference is $455.00 Cost too high difference is $455.00 840.001.05 General Repair & Maintenance $47,022.00 $0.00 $47,022.00 840.001.05 General Repair & Maintenance $27,844.00 $0.00 $27,844.00 Operating fund too high difference is $19,178.00 Cost too high difference is $19,178.00 840.001.10 Other Repair & Maintenance $0.00 $6,133.00 $6,133.00 840.001.10 Other Repair & Maintenance $0.00 $15,718.00 $15,718.00 Replacement fund too low difference is $-9,585.00 Cost too low difference is $-9,585.00 840.001.11 Common Areas $0.00 $12,590.00 $12,590.00 840.001.11 Common Areas $0.00 $1,065.00 $1,065.00 Replacement fund too high difference is $11,525.00 Cost too high difference is $11,525.00 840.002.04 Janitorial Combined Costs $19,100.00 $0.00 $19,100.00 840.002.04 Janitorial Combined Costs $17,173.00 $0.00 $17,173.00 Operating fund too high difference is $1,927.00 Cost too high difference is $1,927.00 840.004.03 Pest Control $3,173.00 $0.00 $3,173.00 840.004.03 Pest Control $3,618.00 $0.00 $3,618.00 Operating fund too low difference is $-445.00 Cost too low difference is $-445.00 840.006.03 Pool Supplies/Repair & Maintenance $39,023.00 $3,060.00 $42,083.00 840.006.03 Pool Supplies/Repair & Maintenance $41,311.00 $6,882.00 $48,173.00 Operating fund too low difference is $-2,288.00 Replacement fund too low difference is $-3,822.00 Cost too low difference is $-6,090.00 840.007.01 Recreation Supplies/Repair & Maintenance $0.00 $124,163.00 $124,163.00 Added Asset(s) Expense 840.007.02 Tot Lot $0.00 $950.00 $950.00 840.007.02 Tot Lot $0.00 $4,224.00 $4,224.00 Replacement fund too low difference is $-3,274.00 Cost too low difference is $-3,274.00 860.000.01 Electric Service $35,486.00 $0.00 $35,486.00 860.000.01 Electric Service $30,950.00 $0.00 $30,950.00 Operating fund too high difference is $4,536.00 Cost too high difference is $4,536.00 860.000.02 Gas Service $12,741.00 $0.00 $12,741.00 860.000.02 Gas Service $14,598.00 $0.00 $14,598.00 Operating fund too low difference is $-1,857.00 Cost too low difference is $-1,857.00 860.000.04 Trash and Recycling Service $1,426.00 $0.00 $1,426.00 860.000.04 Trash and Recycling Service $2,037.00 $0.00 $2,037.00 Operating fund too low difference is $-611.00 Cost too low difference is $-611.00 860.000.05 Water Service $28,140.00 $0.00 $28,140.00 860.000.05 Water Service $63,153.00 $0.00 $63,153.00 Operating fund too low difference is $-35,013.00 Cost too low difference is $-35,013.00 880.000.01 Federal Income Tax $8,834.00 $0.00 $8,834.00 Added Asset(s) Expense 2018 - 2019 Analysis Summary Estimated inflation 2% Consumer Price Index 2.4% Error band +/- 5% Operating Replacement Fund Fund Total Revenue 2018 $659,540.00 $207,662.00 $867,202.00 Revenue 2019 $685,654.00 $147,566.00 $833,220.00 Expense 2018 $670,721.00 $152,052.00 $822,753.00 Expense 2019 $679,264.00 $22,733.00 $701,997.00 revenue - expense 2018 $-11,181.00 $55,610.00 $44,449.00 revenue - expense 2019 $6,390.00 $124,833.00 $131,223.00 Comparing revenue - expense Operating Replacement Fund Fund Total Difference $17,571.00 $69,223.00 $86,774.00 percent difference -57.15% 224.48% 295.22% Total Assets 25 Total Issues 96 Issues/Asset 3.84 count % Description 2 8.00% Added Asset(s) 7 28.00% Operating fund too high 11 44.00% Operating fund too low 2 8.00% Replacement fund too high 4 16.00% Replacement fund too low 8 32.00% Cost too high 14 56.00% Cost too low 1 4.00% Total costs unchanged Park Paseo Homeowners Association RDA Forensic Analysis For 2018 to 2019 Current Fully Funded Assigned Asset ID Category Asset Name rem life Cost Resereves Reserves 020.000.05 DaVinci Roof, Cl DaVinci Roof, Clubhouse 31 35 $51,309.00 $5,427.00 $0.00 020.000.05 DaVinci Roof, Cl DaVinci Roof, Clubhouse 30 35 $52,540.00 $7,072.69 $3,149.21 Fully funded value too low should be $7,476.45 Assigned value too low should be $7,476.45 020.000.06 DaVinci Roof, Pr DaVinci Roof, Prosa 43 50 $12,109.00 $1,695.00 $0.00 020.000.06 DaVinci Roof, Pr DaVinci Roof, Prosa 42 50 $12,398.00 $1,983.63 $0.00 No assigned value 030.001.03 Interior Prosa R Interior Prosa Restrooms 0 8 $1,698.00 $1,698.00 $1,698.00 030.001.03 Interior Prosa R Interior Prosa Restrooms 0 8 $1,738.00 $1,738.00 $1,738.00 Maintenance deferred 030.001.04 Interior Rec Are Interior Rec Area, Clubhouse 6 7 $7,700.00 $1,100.00 $1,100.00 030.001.04 Interior Rec Are Interior Rec Area, Clubhouse 5 7 $7,700.00 $2,200.00 $2,200.00 Cost not changed 030.001.05 Spa Equipment Ro Spa Equipment Room 0 5 $2,904.00 $2,904.00 $2,904.00 030.001.05 Spa Equipment Ro Spa Equipment Room 0 5 $2,970.00 $2,970.00 $2,970.00 Maintenance deferred 030.001.06 Stucco Stucco 5 10 $3,399.00 $1,921.00 $1,921.00 030.001.06 Stucco Stucco 5 10 $3,480.00 $2,088.00 $2,088.00 Remaining life not changed Fully funded value too high should be $1,733.49 Assigned value too high should be $1,733.49 030.001.07 Woodwork Prosa Woodwork Prosa 0 5 $3,415.00 $3,415.00 $3,415.00 030.001.07 Woodwork Prosa Woodwork Prosa 0 5 $3,492.00 $3,492.00 $3,492.00 Maintenance deferred 030.002.04 Wrought Iron, St Wrought Iron, Streets 0 3 $184.00 $184.00 $184.00 030.002.04 Wrought Iron, St Wrought Iron, Streets 0 3 $190.00 $190.34 $190.34 Maintenance deferred 030.003.01 Wood/Trim, Clubh Wood/Trim, Clubhouse 0 5 $12,462.00 $12,462.00 $12,462.00 030.003.01 Wood/Trim, Clubh Wood/Trim, Clubhouse 0 5 $12,743.00 $12,743.20 $12,743.20 Maintenance deferred 040.000.05 Walls, Block, Re Walls, Block, Repairs 0 20 $5,000.00 $5,000.00 $5,000.00 040.000.05 Walls, Block, Re Walls, Block, Repairs 0 20 $5,000.00 $5,000.00 $5,000.00 Maintenance deferred Cost not changed 040.000.06 Walls, Stucco, R Walls, Stucco, Repairs 13 20 $2,500.00 $840.00 $0.00 040.000.06 Walls, Stucco, R Walls, Stucco, Repairs 12 20 $2,500.00 $968.09 $968.09 Cost not changed 050.000.01 Exterior, Pool/C Exterior, Pool/Club 2 10 $14,186.00 $13,157.00 $13,157.00 050.000.01 Exterior, Pool/C Exterior, Pool/Club 1 10 $14,434.00 $13,910.71 $13,910.71 Fully funded value too high should be $13,022.75 Assigned value too high should be $13,022.75 050.000.05 Exterior, Prosa Exterior, Prosa 2 10 $2,730.00 $2,532.00 $2,532.00 050.000.05 Exterior, Prosa Exterior, Prosa 1 10 $2,780.00 $2,679.21 $2,679.21 Fully funded value too high should be $2,506.14 Assigned value too high should be $2,506.14 050.000.09 Exterior, Walkwa Exterior, Walkway, Bollards 14 15 $109,829.00 $5,585.00 $0.00 050.000.09 Exterior, Walkwa Exterior, Walkway, Bollards 13 15 $112,464.00 $13,343.19 $13,343.19 Fully funded value too low should be $14,936.74 Assigned value too low should be $14,936.74 060.001.02 Billiard Tables Billiard Tables 4 25 $10,272.00 $9,359.00 $9,359.00 060.001.02 Billiard Tables Billiard Tables 3 25 $10,466.00 $9,768.27 $9,768.27 Fully funded value too high should be $9,220.15 Assigned value too high should be $9,220.15 060.001.04 Carpet, Replace Carpet, Replace 4 8 $8,115.00 $3,689.00 $3,689.00 060.001.04 Carpet, Replace Carpet, Replace 3 8 $8,309.00 $4,909.86 $4,909.86 Fully funded value too low should be $5,173.31 Assigned value too low should be $5,173.31 060.001.10 Furnishings Furnishings 9 10 $35,000.00 $3,500.00 $0.00 060.001.10 Furnishings Furnishings 8 10 $35,000.00 $7,000.00 $7,000.00 Cost not changed 060.001.15 Water Heater Water Heater 13 16 $7,264.00 $1,204.00 $0.00 060.001.15 Water Heater Water Heater 12 16 $7,438.00 $1,710.34 $1,710.34 Fully funded value too low should be $1,852.32 Assigned value too low should be $1,852.32 060.001.17 Sliding Glass Do Sliding Glass Doors 0 25 $25,000.00 $25,000.00 $25,000.00 New Assets 060.002.03 Doors, Entry Doors, Entry 19 25 $10,880.00 $2,611.00 $0.00 Asset deleted 060.002.04 Doors, Ext, Clos Doors, Ext, Closets 4 25 $3,701.00 $3,252.39 $3,252.39 New Assets 060.002.05 Doors, Exterior, Doors, Exterior, Restrooms 5 25 $1,254.00 $1,118.00 $1,118.00 060.002.05 Doors, Exterior, Doors, Exterior, Restrooms 4 25 $1,276.00 $1,165.04 $1,165.04 Fully funded value too high should be $1,074.43 Assigned value too high should be $1,074.43 060.002.06 Doors, Exterior, Doors, Exterior, Pool Access 0 25 $25,000.00 $25,000.00 $25,000.00 Asset deleted 060.002.07 Doors, Pool Acce Doors, Pool Access 0 25 $5,542.00 $5,542.00 $5,542.00 New Assets 060.002.08 Doors, Entry Int Doors, Entry Interior 5 25 $2,029.00 $1,722.00 $1,722.00 Asset deleted 060.004.01 Office, Computer Office, Computers/Equipment 5 8 $6,500.00 $2,438.00 $2,438.00 060.004.01 Office, Computer Office, Computers/Equipment 4 8 $6,500.00 $3,250.00 $3,250.00 Cost not changed 060.004.09 Office, Equipmen Office, Equipment 3 8 $3,500.00 $2,188.00 $2,188.00 060.004.09 Office, Equipmen Office, Equipment 2 8 $3,500.00 $2,625.00 $2,625.00 Cost not changed 060.005.07 Restroom, Locker Restroom, Lockers/Benches 13 22 $20,000.00 $8,182.00 $0.00 060.005.07 Restroom, Locker Restroom, Lockers/Benches 12 22 $20,000.00 $9,090.91 $9,090.91 Cost not changed 065.001.02 Filter, Main Filter, Main 0 12 $6,488.00 $6,488.00 $6,488.00 065.001.02 Filter, Main Filter, Main 0 12 $6,640.00 $6,640.00 $6,640.00 Maintenance deferred 065.002.01 Spa, Filter Spa, Filter 0 10 $1,460.00 $1,460.00 $1,460.00 065.002.01 Spa, Filter Spa, Filter 0 10 $1,495.00 $1,495.00 $1,495.00 Maintenance deferred 065.002.03 Spa, Pump/Motor Spa, Pump/Motor 0 8 $1,189.00 $1,189.00 $1,189.00 065.002.03 Spa, Pump/Motor Spa, Pump/Motor 0 8 $1,217.00 $1,217.00 $1,217.00 Maintenance deferred 065.002.04 Spa, Pump/Motor, Spa, Pump/Motor, Booster 0 8 $2,812.00 $2,812.00 $2,812.00 065.002.04 Spa, Pump/Motor, Spa, Pump/Motor, Booster 0 8 $2,878.00 $2,878.00 $2,878.00 Maintenance deferred 065.002.06 Spa, Sump Pump Spa, Sump Pump 0 8 $3,043.00 $3,043.00 $3,043.00 065.002.06 Spa, Sump Pump Spa, Sump Pump 0 8 $3,116.00 $3,116.00 $3,116.00 Maintenance deferred 065.003.01 Wader, Filter Wader, Filter 0 12 $1,047.00 $1,047.00 $1,047.00 065.003.01 Wader, Filter Wader, Filter 0 12 $1,072.00 $1,072.00 $1,072.00 Maintenance deferred 065.003.02 Wader, Heater Wader, Heater 0 12 $3,246.00 $3,246.00 $3,246.00 065.003.02 Wader, Heater Wader, Heater 0 12 $3,323.00 $3,323.00 $3,323.00 Maintenance deferred 067.001.03 Barbecues Barbecues 0 5 $5,045.00 $5,045.00 $5,045.00 067.001.03 Barbecues Barbecues 0 5 $5,166.00 $5,166.00 $5,166.00 Maintenance deferred 067.001.07 Patio/Spa Patio/Spa 2 30 $126,000.00 $120,140.00 $120,140.00 067.001.07 Patio/Spa Patio/Spa 1 30 $126,000.00 $123,070.00 $123,070.00 Cost not changed 067.001.08 Pool/Wader Pool/Wader 2 30 $161,000.00 $153,512.00 $153,512.00 067.001.08 Pool/Wader Pool/Wader 1 30 $161,000.00 $157,256.00 $157,256.00 Cost not changed 067.002.03 Deck Repairs Deck Repairs 10 10 $5,000.00 $0.00 $0.00 067.002.03 Deck Repairs Deck Repairs 10 10 $5,000.00 $0.00 $0.00 Remaining life not changed Cost not changed 069.001.04 Heater, Prosa Heater, Prosa 8 12 $6,738.00 $2,215.00 $2,215.00 069.001.04 Heater, Prosa Heater, Prosa 11 12 $6,000.00 $261.00 $261.00 Maintenance completed 069.001.05 Motor Motor 0 8 $2,378.00 $2,378.00 $2,378.00 069.001.05 Motor Motor 3 8 $2,434.00 $2,004.47 $2,004.47 Maintenance deferred Remaining life increased Fully funded value too high should be $1,515.97 Assigned value too high should be $1,515.97 070.001.06 Plumbing Fixture Plumbing Fixtures 2 25 $5,832.00 $5,525.00 $5,525.00 070.001.06 Plumbing Fixture Plumbing Fixtures 0 25 $5,938.00 $5,938.00 $5,938.00 Remaining life decreased too much 070.001.07 Repairs Repairs 2 20 $3,307.00 $3,133.00 $3,133.00 070.001.07 Repairs Repairs 0 20 $3,367.00 $3,367.00 $3,367.00 Remaining life decreased too much 070.001.08 Replace Replace 3 30 $57,000.00 $53,114.00 $53,114.00 070.001.08 Replace Replace 2 30 $57,000.00 $54,409.09 $54,409.09 Cost not changed 070.001.09 Wood, Repairs Wood, Repairs 0 5 $3,500.00 $3,500.00 $3,500.00 070.001.09 Wood, Repairs Wood, Repairs 0 5 $3,500.00 $3,500.00 $3,500.00 Maintenance deferred Cost not changed 070.002.01 Ceramic Shower Ceramic Shower 2 25 $7,470.00 $7,076.00 $7,076.00 070.002.01 Ceramic Shower Ceramic Shower 0 25 $7,610.67 $7,610.67 $7,610.67 Remaining life decreased too much 070.002.03 Ceramic Tile, Sh Ceramic Tile, Shower 2 25 $9,540.00 $9,038.00 $9,038.00 070.002.03 Ceramic Tile, Sh Ceramic Tile, Shower 0 25 $9,720.00 $9,720.11 $9,720.11 Remaining life decreased too much 070.004.01 Water Heater Water Heater 13 16 $4,571.00 $758.00 $0.00 070.004.01 Water Heater Water Heater 12 16 $4,680.00 $1,076.00 $1,076.00 Fully funded value too low should be $1,165.61 Assigned value too low should be $1,165.61 070.005.01 Restroom, Counte Restroom, Counters 2 20 $1,130.00 $1,071.00 $1,071.00 070.005.01 Restroom, Counte Restroom, Counters 0 20 $1,150.00 $1,150.00 $1,150.00 Remaining life decreased too much 070.005.03 Doors, Restrooms Doors, Restrooms 5 25 $1,254.00 $1,118.00 $1,118.00 070.005.03 Doors, Restrooms Doors, Restrooms 0 21 $1,276.00 $1,276.00 $1,276.00 Remaining life decreased too much Useful life decreased 070.005.04 Restroom, Partit Restroom, Partitions 10 10 $2,500.00 $0.00 $0.00 070.005.04 Restroom, Partit Restroom, Partitions 10 10 $2,500.00 $0.00 $0.00 Remaining life not changed Cost not changed 080.000.02 Chain Link Fenci Chain Link Fencing 5 30 $20,585.00 $18,348.00 $18,348.00 080.000.02 Chain Link Fenci Chain Link Fencing 4 30 $20,978.00 $19,153.83 $19,153.83 Fully funded value too high should be $18,197.14 Assigned value too high should be $18,197.14 085.002.03 Drinking Fountai Drinking Fountain, Prosa 0 16 $1,561.00 $1,561.00 $1,561.00 085.002.03 Drinking Fountai Drinking Fountain, Prosa 0 16 $1,590.00 $1,590.00 $1,590.00 Maintenance deferred 085.003.05 Sand Repl, Prosa Sand Repl, Prosa 6 10 $8,701.00 $3,108.00 $3,108.00 085.003.05 Sand Repl, Prosa Sand Repl, Prosa 5 10 $8,909.00 $4,136.32 $4,136.32 Fully funded value too low should be $4,437.51 Assigned value too low should be $4,437.51 085.003.06 Wood Chips, Alba Wood Chips, Alba 8 10 $8,863.00 $1,266.00 $0.00 085.003.06 Wood Chips, Alba Wood Chips, Alba 7 10 $9,075.00 $2,268.75 $2,268.75 Fully funded value too low should be $2,712.08 Assigned value too low should be $2,712.08 095.002.01 Tree Trimming, B Tree Trimming, Blue Gum 1 2 $37,000.00 $17,696.00 $17,696.00 095.002.01 Tree Trimming, B Tree Trimming, Blue Gum 0 2 $37,000.00 $37,000.00 $37,000.00 Cost not changed 095.002.02 Tree Trimming, C Tree Trimming, Common 1 3 $34,000.00 $20,839.00 $20,839.00 095.002.02 Tree Trimming, C Tree Trimming, Common 0 3 $34,000.00 $34,000.00 $34,000.00 Cost not changed 095.002.03 Tree Trimming, J Tree Trimming, Jacaranda 2 4 $15,000.00 $7,174.00 $7,174.00 095.002.03 Tree Trimming, J Tree Trimming, Jacaranda 1 4 $15,000.00 $11,086.96 $11,086.96 Cost not changed 095.002.04 Tree Trimming, R Tree Trimming, Red Ironbark 2 4 $7,500.00 $3,587.00 $3,587.00 095.002.04 Tree Trimming, R Tree Trimming, Red Ironbark 3 4 $7,500.00 $1,630.43 $1,630.43 Maintenance completed Cost not changed 097.000.03 Irrigation, Cont Irrigation, Controller Enclosures 0 24 $27,960.00 $27,960.00 $27,960.00 097.000.03 Irrigation, Cont Irrigation, Controller Enclosures 0 24 $28,626.00 $28,626.00 $28,626.00 Maintenance deferred 100.000.02 Monument Monument 0 30 $40,000.00 $40,000.00 $40,000.00 100.000.02 Monument Monument 25 25 $28,000.00 $0.00 $0.00 Maintenance completed 2018 - 2019 RDA Forensic Analysis Summary Estimated inflation 2% Consumer Price Index 2.4% Error band +/- 5% Funded Assigned Total Cost value Value Last Year Costs $2,012,776.00 $1,099,785.00 $852,613.00 This Year Costs $2,028,760.67 $1,210,191.22 $1,204,284.11 Calculated Costs $2,024,530.58 $1,210,530.05 $1,210,530.05 Comparing This Year Costs to Last Year Costs Difference $15,984.67 $110,406.22 $351,671.11 percent difference 0.79% 10.04% 41.25% Comparing This Year Costs to Calculated Costs Difference $4,230.09 $-338.83 $-6,245.94 percent difference 0.21% -0.03% -0.52% 124 Total Assets 46 Total Issues $49,936.54 Unfunded Liability 0.37 Issues / Asset number % Description 3 2.42% New Assets 1 0.81% No assigned value 7 5.65% Fully funded value too high 7 5.65% Fully funded value too low 7 5.65% Assigned value too high 7 5.65% Assigned value too low 3 2.42% Asset deleted 3 2.42% Remaining life not changed 1 0.81% Remaining life increased 6 4.84% Remaining life decreased too much 1 0.81% Useful life decreased 18 14.52% Maintenance deferred 3 2.42% Maintenance completed 19 15.32% Total assets to be maintained 17 13.71% Cost not changed