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HomeMy WebLinkAbout2004-10-13MINUTES OF FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE MEETING Orange County Sanitation District Wednesday, October 13, 2004, 5:00 p.m. A meeting of the Finance, Administration and Human Resources Committee of the Orange County Sanitation District was held on October 13, 2004, at 5:00 p.m., in the District's Administrative Office. (1) The roll was called and a quorum declared present, as follows: FAHR COMMITTEE MEMBERS: DIRECTORS PRESENT: Roy Moore, Chair Mike Duvall, Vice Chair Bill Dalton Shirley McCracken Joy Neugebauer James W. Silva DIRECTORS ABSENT: Patricia Bortle Darryl Miller Steve Anderson, Board Chair Jim Ferryman, Vice Board Chair (2) APPOINTMENT OF CHAIR PRO TEM No appointment was necessary. (3) PUBLIC COMMENTS There were no public comments. (4) REPORT OF THE COMMITTEE CHAIR The Chair had no report. STAFF PRESENT: Bob Ghirelli, Director of Technical Services and Acting General Manager Gary Streed, Director of Finance/Treasurer Lisa Tomko, Director of Human Resources Mike White, Controller Jeff Reed, Human Resources Manager Ann Sullivan, Human Resources Analyst Jim Herberg, Engineering Manager Jennifer Cabral, Public Information Specialist Penny Kyle, Committee Secretary OTHERS PRESENT: Tom Woodruff, General Counsel FILED IN THE OFFICE F THE SECRETARY ORANGE,..,_,,,,_ -·-,.,.,,,.~, IJISTRICT OCT 2 7 2004 ev .~ (5) REPORT OF THE GENERAL MANAGER Bob Ghirelli, Acting General Manager, reported that General Manager Blake Anderson will return to work on October 18. The Directors were advised that the annual monitoring report on the SARI line determined there were two areas of the pipeline that had less than two feet of coverage due to soil erosion that must be addressed before the wet weather starts. The Sanitation District, as well as the Army Minutes of the Finance, Administration and Human Resources Committee Meeting Page2 October 13, 2004 Corps of Engineers, has declared this an emergency. In accordance with the District's delegation of authority for emergencies, Mr. Ghirelli advised that staff was proceeding to obtain services to repair those areas and ratification by the Board of Directors should take place at the October Board meeting. Mr. Ghirelli briefly discussed the meeting held with the Huntington Beach Convention & Visitors Bureau, and their displeasure over image impacts caused by the spill over the Labor Day weekend. He advised they had requested the District participate in communications programs focusing on beach water quality in response to the spill. The issue will be placed on the Steering Committee agenda for October. Jim Herberg, Engineering Manager, reported on the final two alternatives to be recommended regarding the Ellis Avenue Pump Station. The public hearing would be held in December 2004, and the project should be certified in March 2005. (6) REPORT OF DIRECTOR OF FINANCE/TREASURER Gary Streed, Director of Finance/Treasurer, referred the Directors to handouts that evening that would be discussed in greater detail during consideration of Agenda Item Nos. 11 (a) and (c). (7) REPORT OF DIRECTOR OF HUMAN RESOURCES_ Lisa Tomko, Director of Human Resources, introduced Ann Sullivan, Human Resources Analyst, to the Committee. (8) REPORT OF DIRECTOR OF COMMUNICATIONS & ADMINISTRATIVE SERVICES Carol Beekman, Director of Communications & Administrative Services, updated the Directors on the act'ivities and accomplishment for the past quarter on the Communications and Administrative Services Strategic Plan for FY 2004/05 (Agenda Item No. 12(a)). The next update would be provided in February 2005. (9) REPORT OF GENERAL COUNSEL Thomas L. Woodruff, General Counsel, provided an update on the legal issues regarding the construction of Bushard Trunk Replacement, Job No. 1-2-4. The project is facing probable shut down due to pipe design and manufacturing problems. Correspondence has been received from the attorney representing 87 property owners in the area. Mr. Woodruff also provided a brief report on the SAWPA litigation issue which is currently on hold while attempts to settle are ongoing with the new acting general manager of SAWPA. (10) CONSENT CALENDAR ITEMS a. Approve minutes of the September 8, 2004, Finance, Administration and Human Resources Committee meeting, as corrected. b. FAHR04-83 Recommend to the Board of Directors to receive and file Treasurer's Report for the month of September 2004 . Minutes of the Finance, Administration and Human Resources Committee Meeting Page 3 October 13, 2004 c. FAHR04-84 Receive and file Certificates of Participation (COP) Monthly Report. d. FAHR04-85 Receive and file Employment Status Report as of September 20, 2004. e. FAHR04-86 Receive and file OSHA Incidence Rates and Workers' Compensation Claims and Costs Report. f. FAHR04-87 Approve SAFETY-POL-402, Workers' Compensation Benefits and Leave Program, as provided for in Resolution No. OCSD 02-5, regarding the District's Injury and Illness Prevention Program Policy. g. FAHR04-88 Approve SAFETY-POL-404, Early Return To Work Program, as provided MOTION: for in Resolution No. OCSD 02-5, regarding the District's Injury and Illness Prevention Program Policy. It was moved, seconded and duly carried to approve the recommended actions for items specified as 10(a) through (g) under Consent Calendar. END OF CONSENT CALENDAR (11) ACTION ITEMS a. FAHR04-89 (1) Approve the Agreement to Terminate Collection of Sewer Connection MOTION: Charges with the City of Westminster for the collection of capital facilities capacity charges, in a form approved by General Counsel; and, (2) Approve the Agreement for Collection of Capital Facilities Capacity Charges with the Midway City Sanitary District, in a form approved by General Counsel. Mike White, Controller, referred the Directors to a letter received from Midway City Sanitary District in which they requested the agreement be modified to include a 7% fee instead of the 5% fee that is currently in effect with the other cities/agencies within the District's jurisdiction. It was moved, seconded and duly carried to recommend approval to the Board of Directors for a 5% fee. b. FAHR04-90 (1) Approve a Lease Agreement with Nautical Yacht Sales for the period MOTION: of 21 months, commencing September 1, 2004 through May 31, 2006, at the rate of $5,000 per month; and, (2) Approve an Office Lease Agreement with John R. Finnell on a month-to-month basis, commencing September 1, 2004, at the rate of $250 per month. It was moved, seconded and duly carried to recommend approval to the Board of Directors. Minutes of the Finance, Administration and Human Resources Committee Meeting Page4 October 13, 2004 c. FAHR04-91 Recommend to the Board of Directors to adopt revised rates to be charged Permit Users for flow, biochemical oxygen demand (BOD) and suspended solids (SS), based upon the Validated Capital Improvement Program (GIP) that includes meeting secondary treatment standards but excludes projects for additional capacity and based upon the actual operations & maintenance expense ratios and provides for the continuation of a total fee reduction for actual property taxes allocated to the District for each Permit User. MOTION: Brian Keating and Gene Hill of Kimberly Clark spoke to the Committee and requested the rate calculations be reconsidered. Al Sheron of Jazz Semiconductor also spoke to the Directors regarding his concern over the increased rate structure. Gary Streed, Director of Finance, explained the change in rate calculations for the permit users. Following discussion among the Directors, Brian Keating and Al Sheron agreed to meet with Mr. Streed to review the rate methodology. If there was a major discrepancy, Mr. Streed would keep the FAHR committee members apprised. Due to the substantive changes to the original ordinance proposed, Mr. Woodruff advised the ordinance would need to have a first reading at the October board meeting. It was moved, seconded and duly carried to recommend approval to the Board of Directors. (12) INFORMATION PRESENTATIONS a. FAHR04-92 Communications and Administrative Services Strategic Plan FY 2004-05/Quarterly Update This report was provided under the Director of Communications and Administrative Services Report (Item 8). (13) CLOSED SESSION There was no closed session. (14) OTHER BUSINESS, COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS, IF ANY There were none. Minutes of the Finance, Administration and Human Resources Committee Meeting Page 5 October 13, 2004 (15) MATTERS WHICH A DIRECTOR MAY WISH TO PLACE ON A FUTURE AGENDA FOR ACTION AND STAFF REPORT Mr. Streed referred to Director Darryl Miller's e-mail requesting that next month's meeting include a discussion on the 2004-05 and 2005-06 tax shift. (16) CONSIDERATION OF UPCOMING MEETINGS The next FAHR Committee meeting is scheduled for November 10, 2004 at 5 p.m. (17) ADJOURNMENT The Chair declared the meeting adjourned at 7:16 p.m. Submitted by: Penny M. Kyl FAHR Committee Secreta H:\dept\agenda\FAHR\FAHR2004\ 1004\ 101304 FAHR Minutes.doc STATE OF CALIFORNIA) ) SS. COUNTY OF ORANGE ) Pursuant to California Government Code Section 54954.2, I hereby certify that the Notice and the Agenda for the Finance, Administration, and Human Resources Committee meeting to be held on /) ~~ G , 200_51, was duly posted for public inspection in the main lobby of the District's offices on /) ~ 4 200_.i ;tef IN WITNESS WHEREOF, I have hereunto set my hand this ~ day of (;) [1/~ , 200 t/. Penny M. Kyle };ecretary Board of Directors Orange County Sanitation District G:\WP .OT A\ADMIN\BS\FORMS\AGENDA CERTIFICATION-FAHR COMMITTEE.DOC phane: (7141962-2411 fax: (714) 962-0356 -.IIClld.com mailing address: P.O. Box 8127 Fountain Valley, CA 92728-8127 street address: 10844 Ellis Avenue Fountain Valley, CA 92708-7018 Member Agencies • Cities Anaheim Brea Buena Park Cypress Fountain Valley Fullerton Garden Grove Huntington Beach Irvine La Habra La Palma Los Alamitos Newport Beach Orange Placentia Santa Ana Seal Beach Stanton Tustin Villa Park Yorba Linda County of Orange Sanitary Districts Costa Mesa Midway City Water Districts Irvine Ranch •RANGE COUNTY SANITATION DISTRICT October 6, 2004 NOTICE OF MEETING FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE ORANGE COUNTY SANITATION DISTRICT WEDNESDAY, OCTOBER 13, 2004 -5:00 P.M. DISTRICT'S ADMINISTRATIVE OFFICES 10844 ELLIS AVENUE FOUNTAIN VALLEY, CALIFORNIA 92708 WWW.OCSD.COM A regular meeting of the Finance, Administration and Human Resources Committee of the Board of Directors of the Orange County Sanitation District, will be held at the above location, date and time. To maintain world-class leadership in wastewater and water resource management. Fl'NANCE, ADMINISTRATION AND HUMAN RESOURC'l:S COMMITTEE MEETING DATES FAHR CommJttee· Meeting Date October 13, 2004 November 10, 2004 December 8, 2004 January -Dark February 9, 2005 March 9, 2005 April 13, 2005 May 11, 2005 June 8, 2005 July 13, 2005 August -Dark September 14, 2005 Board Meeting Dates October 27, 2004 *November 17, 2004 *December 15, 2004 January 26, 2005 February 23, 2005 March 23, 2005 April 27, 2005 May 25, 2005 June 22, 2005 July 27, 2005 August 24, 2005 September 28, 2005 •Meetings being held the third Wednesday of the month. ROLL CALL FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE Meeting Date: October 13, 2004 Time: 5:00 p.m. Adjourn: ___ _ COMMITTEE MEMBERS Roy Moore (Chair) Mike Duvall (Vice Chair) Patricia Bortle Bill Dalton Shirley McCracken ~ Darryl Miller Joy L. Neugebauer James W. Silva Steve Anderson (Board Chair) Jim Ferryman (Board Vice Chair) OTHERS Tom Woodruff, General Counsel Don Hughes STAFF Blake Anderson, General Manager Carol Beekman, Director of Communications & Administrative Services David Ludwin, Director of Engineering Bob Ooten, Director of O & M Lisa Tomko, Director of Human Resources Gary Streed, Director of Finance/Treasurer Patrick Miles, Director of Information Technology Robert Ghirelli, Director of Technical Services Mike White, Controller Penny Kyle, Committee Secretary Jeff Reed, Human Resources Manager Ann Sullivan, Human Resources Analyst c: Lenora Crane AGENDA REGULAR MEETING OF THE FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE (1) (2) ORANGE COUNTY SANITATION DISTRICT WEDNESDAY, OCTOBER 13, 2004, AT 5:00 P.M. ADMINISTRATIVE OFFICE 10844 Ellis Avenue Fountain Valley, California 92708 www.ocsd.com Agen<:la P0sting: In accordance with the requirements of California Government Code Section 54954.2, this agenda has been posted in the main lobby of the District's Administrative offices not less than 72 hours prior to the meeting date and time above. All written materials relating to each agenda item are available for public inspection in the office of the Board Secretary. Items N@t Posted: In the event any matter not listed on this agenda is proposed to be submitted to the Committee for discussion and/or action, it will be done in compliance with Section 54954.2(b) as an emergency item or because there is a need to take immediate action, which need came to the attention of the Committee subsequent to the posting of agenda, or as set forth on a supplemental agenda posted in the manner as above, not less than 72 hours prior to the meeting date. Accommodations for the Disabled: The Board of Directors Meeting Room is wheelchair accessible. If you require any special disability related accommodations, please contact the Orange County Sanitation District Board Secretary's office at (714) 593-7130 at least 72 hours prior to the scheduled meeting. Requests must specify the nature of the disability and the type of accommodation requested. Items Continued: Items may be continued from this meeting without further notice to a Committee meeting held within five (5) days of this meeting per Government Code Section 54954.2(b)(3). Meeting ,Adj0urnment: This meeting may be adjourned to a later time and items of business from this agenda may be considered at the later meeting by Order of Adjournment and Notice in accordance with Government Code Section 54955 (posted within 24 hours). ROLL CALL AP'POINTMENTOF CHAIR PRO TEM, IF NECESSARY Book Page 1 October 13, 2004 (3) PUBLIC COMMENTS All persons wishing to address the Finance, Administration and Human Resources Committee on specific agenda items or matters of general interest should do so at this time. As determined by the Chair, speakers may be deferred until the specific item is taken for discussion and remarks may be limited to three minutes. Matters of interest addressed by a member of the public and not listed on this agenda cannot have action taken by the Committee except as authorized by Section 54954.2(b). (4) REPORT OF COMMITTEE CHAIR (5) REP0RT OF GENERAL MANAGER (6) REPORT OF DIRECTOR OF FINANCE (7) REPORT OF DIRECTOR OF HUMAN RESOURCES (8) REPORT OF DIRECTOR OF COMMUNICATIONS & ADMINISTRATIVE SERVICES (9) REPORT OF GENERAL COUNSEL (10) CONSENT CALENDAR ITEMS Consideration of motion to approve all agenda items appearing on the Consent Calendar not specifically removed from same, as follows: !All matters placed on the consent ~l~ndar are eonsider~d as not requiring discussion or further explanati~n and 1 ! unless any particular item is requested to be removed from the consent calendar by a Director or staff member, ! jthere will be no separate discussion of these items. All items on the consent calendar will be enacted by one I j action approving all motions, and casting a unanimous ballot for resolutions included on the consent calendar. All i i items removed from the consent calendar shall be considered in the regular order of business. ; i i jThe Chair will determine if any items are to be deleted from the consent calendar. ! t.,. ............... .,...•·••••••~••'.-,,, .. •,..•••••• .. •• .. • .. ·•••·•·uuuouo•UM-•-••-•u•nn ,•••••· •• 0 •••••••• .. ••••••-HnoOO .. ••••••-•·•-••••n-•..,••• .. ••••• .. •••-•• ..... •• .. ••••• • OHHn•O••-•-••-•• ..... •• .. ,... .......... ,, .•••.•••• ~,,u,, .. ••--••••-•·••-••n-••••onu ~ a. Approve minutes of the September 8, 2004, Finance, Administration and Human Resources Committee meeting. b. FAHR04-83 Recommend to the Board of Directors to receive and file Treasurer's Report for the month of September 2004. The Treasurer's Report will be distributed at the FAHR Committee meeting in accordance with the Board-approved Investment Policy, and in conformance to the Government Code requirement to have monthly reports reviewed within 30 days of month end. 2 Book Page 2 October 13, 2004 c. FAHR04-84 Receive and file Certificates of Participation (COP) Monthly Report. d. FAHR04-85 Receive and file Employment Status Report as of September 20, 2004. e. FAHR04-86 Receive and file OSHA Incidence Rates and Workers' Compensation Claims and Costs Report. f. FAHR04-87 Recommend to the Board of Directors to approve SAFETY-POL-402, Workers' Compensation Benefits and Leave Program, as provided for in Resolution No. OCSD 02-5, regarding the District's Injury and Illness Prevention Program Policy. g. FAHR04-88 Recommend to the Board of Directors to approve SAFETY-POL-404, Early Return To Work Program, as provided for in Resolution No. OCSD 02-5, regarding the District's Injury and Illness Prevention Program Policy. END OF CONSENT CALENDAR Consideration of items deleted from Consent Calendar, if any. (11) ACTION ITEMS a. FAHR04-89 Recommend to the Board of Directors to: (1) Approve the Agreement to Terminate Collection of Sewer Connection Charges with the City of Westminster for the collection of capital facilities capacity charges, in a form approved by General Counsel; and, (2) Approve the Agreement for Collection of Capital Facilities Capacity Charges with the Midway City Sanitary District, in a form approved by General Counsel. (Mike White -10 minutes) b. FAHR04-90 Recommend to the Board of Directors to: (1) Approve a Lease Agreement with Nautical Yacht Sales for the period of 21 months, commencing September 1, 2004 through May 31, 2006, at the rate of $5,000 per month; and, (2) Approve an Office Lease Agreement with John R. Finnell on a month-to-month basis, commencing September 1, 2004, at the rate of $250 per month. (Mike White -10 minutes) 3 Book Page 3 October 13, 2004 c. FAHR04-91 Recommend to the Board of Directors to adopt revised rates to be charged Permit Users for flow, biochemical oxygen demand (BOD) and suspended solids (SS), based upon the Validated Capital Improvement Program (CIP) that includes meeting secondary treatment standards but excludes projects for additional capacity and based upon the actual operations & maintenance expense ratios and provides for the continuation of a total fee reduction for actual property taxes allocated to the District for each Permit User. (Gary Streed -25 minutes) (12) INFORMATIONAL PRESENTATIONS a. FAHR04-92 Communicati ons and Administrative Services Strategic Plan FY 2004-05/Quarterly Update (Carol Beekman -15 minutes) (13) CLOSED SESSION f During the course of conducting the busine~s set forth on 'this ~g~nda as a regular meeting of the i 1 Committee, the Chair may convene the Committee in closed session to consider matters of pending real !: ( estate negotiations, pending or potential litigation, or personnel matters, pursuant to Government Code \ i Sections 54956.8, 54956.9, 54957 or 54957.6, as noted. [ : ; ! : l: Reports relating to (a) purchase and sale of real prol)erty : (b) matter-s of pending 0r potential litigation; (c) l 1 employee actions or negotiations with employee representatives; or whieh are exempt from public disclosure / l under the California Public 'Records Act, may be reviewed by the G.0mmittee· during a permitted closed L l sessi0n and are not available for public inspee::ti0n. At s.uch time as final acli0ns are taken by the Committee \ ! on any of these subjects, the minutes will reflect all required discl0surel,, of information. [ ; ~ ~ •~ • •••Uu -•-• .... ----•. • .......... n-uu.oo. u,,. .. ..-............ ,.,,,.. ......... ,... ... .u,u.u••·•• .. _.-.. -•..,..,•· •, .. ,,.,.• ............. , ........ -~ ........... ,...,,_,.,_ .................... _.on•••••• .... -o.uoo•-o-+ .. -... ,..,.,n...,,0,000000,,nohoO.uo.,,,..o.,,oo.unuoou ... ,., ! a. Convene in closed session. b. Reconvene in regular session. c. Consideration of action, if any, on matters considered in closed session. (14) OTHER BUSINESS, COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS, IF ANY (15) MATTERS W HICH A DIRECTOR MAY WISH TO PLACE ON A FUTURE AGENDA FOR ACTION AND STAFF REPORT (16) FUTURE MEETING DATES The next Finance, Administration and Human Resources Committee Meeting is scheduled for November 10, 2004, at 5 p.m. (17) ADJOURNMENT 4 Book Page 4 October 13, 2004 jNotice to Committee Members: · · · · · · · -···-·-········-····1 J For any questions on the agenda or to place any items on the agenda, Committee members should contact the i I Committee Chair or Secretary ten days in advance of the Committee meeting. !, I !committee Chair: Roy Moore (714) 990-7703 i jCommittee Secretary: Penny Kyle (714) 593-7130 pkyle@ocsd.com , i General Manager Blake Anderson (714) 593-7110 banderson@ocsd.com ! ) Director of Finance Gary Streed (714) 593-7550 gstreed@ocsd.com l.1 )Director of Human Resources Lisa Tomko (714) 593-7145 ltomko@ocsd.com i \Director of Communications & Carol Beekman (714) 593-7120 cbeekman@ocsd.com I \Administrative. Services--"'•-· •-................. ·-································· ........................................................................ -.... -......... -...... -...... ...., ... ·-·····-··-, H:\dept\agenda\FAHR\FAHR2004\1004\01.3.101304 FAHR Agenda.doc 5 Book Page 5 Book Page 6 October 6, 2004 FAHR COMMITTEE AGENDA CALENDAR Month Item Action November Consider Structure of 2005-06 COP Offering Action November Consider Financing Team for 2005-06 Offering Action November FY03/04 Comprehensive Annual Financial Report Action November Investment Management Report (1 st Quarter) Action November SWAP Status Report (1 st Quarter) Action November Financial Report (1 st Quarter) Action November Employee Reclassification Recommendations Action December Consider Preliminary Budget Assumptions for 2005-06 Action December Purchases Authorized by the General Manager Action January No meeting scheduled Book Page 7 Book Page 8 MINUTES OF FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE MEETING Orange County Sanitation District Wednesday, September 8, 2004, 5:00 p.m. A meeting of the Finance, Administration and Human Resources Committee of the Orange County Sanitation District was held on September 8, 2004, at 5:00 p.m., in the District's Administrative Office. (1) The roll was called and a quorum declared present, as follows: FAHR COMMITTEE MEMBERS: Directors Present: Roy Moore, Chair Mike Duvall, Vice Chair Patricia Bortle Bill Dalton Shirley McCracken Joy Neugebauer Steve Anderson, Board Chair Directors Absent: Darryl Miller James W. Silva Jim Ferryman, Vice Board Chair (2) APPOINTMENT OF CHAIR PRO TEM No appointment was necessary. (3) PUBLIC COMMENTS There were no public comments. (4) REPORT OF THE COMMITTEE CHAIR The Chair had no report. STAFF PRESENT: Bob Ghirelli, Director of Technical Services and Acting General Manager Gary Streed, Director of Financerrreasurer Lisa Tomko, Director of Human Resources Bob Ooten, Director of Operations & Maintenance Mike White, Controller Jeff Reed, Human Resources Manager Karen Baroldi Ed Torres Penny Kyle, Committee Secretary OTHERS PRESENT: Tom Nixon, General Counsel (5) REPORT OF THE GENERAL MANAGER Bob Ghirelli, Acting General Manager, reported that a 13,000 gallon spill occurred on Saturday, September 4, at Plant 2, during a power interruption by Edison. The effluent had been treated and disinfected but the Orange County Health Department closed a portion of the beaches by the Santa Ana River. Staff is investigating to determine why the back-up systems malfunctioned. Book Page 9 Minutes of the Finance, Administration and Human Resources Committee Meeting Page2 September 8, 2004 (6) REPORT OF DIRECTOR OF FINANCE/TREASURER Gary Streed, Director of Finance/Treasurer, referred the Directors to handouts that evening including a chart that would be discussed in greater detail during consideration of Agenda Item No. 12(a) -FAHR04-82. (7) REPORT OF DIRECTOR OF HUMAN RESOURCES The Director of Human Resources had no report. (8) REPORT OF DIRECTOR OF COMMUNICATIONS & ADMINISTRATIVE SERVICES The Director of Communications and Administrative Services was not present. (9) REPORT OF GENERAL COUNSEL General Counsel had no report. (10) CONSENT CALENDAR ITEMS a. Approve minutes of the June 9, 2004, Finance, Administration and Human Resources Committee meeting, as corrected. b. FAHR04-71 Recommend to the Board of Directors to receive and file Treasurer's Report for the month of August 2004. c. FAHR04-72 Receive and file Certificates of Participation (COP) Monthly Report. d. FAHR04-73 Receive and file Employment Status Report as of August 18, 2004. e. FAHR04-74 Receive and file OSHA Incidence Rates and Workers' Compensation Claims and Costs Report. f. FAHR04-75 Receive and file report of General Manager approved purchases in amounts exceeding $50,000 in accordance with Board purchasing policies. g. FAHR03-76 Receive and file SWAP Report for the quarter ended June 30, 2004. h. FAHR04-77 Recommend to the Board of Directors to receive and file Quarterly Investment Management Program Report for the period April 1, 2004 through June 30, 2004. i. FAHR04-78 Recommend to the Board of Directors to adopt Resolution No. OCSD 04- _, Amending Resolution No. OCSD 98-33, Amending Human Resources Policies and Procedures Manual. MOTION: It was moved, seconded and duly carried to approve the recommended Book Page 10 Minutes of the Finance, Administration and Human Resources Committee Meeting Page 3 September 8, 2004 actions for items specified as 10(a) through (i) under Consent Calendar. END OF CONSENT CALENDAR (11) ACTION ITEMS a. FAHR04-79 Receive, file and approve staff's responses to the Internal Audit Report MOTION: issued on May 8, 2004 by the District's contracted internal auditors, Moss, Levy & Hartzheim. Mike White, Controller, responded to the findings identified in the internal auditors written report of May 8, 2004. Directors were pleased with staff's responses to the findings. It was moved, seconded and duly carried to receive, file and approve. b. FAHR04-80 Recommend to the Board of Directors to approve Change Order No. 1 to MOTION: the Purchase Order No. 43620 issued to Moss, Levy & Hartzheim as the District's internal auditor for fiscal year 2004/05, for an amount not to exceed $19,260. It was moved, seconded and duly carried to recommend approval to the Board of Directors. c. FAHR04-81 Recommend to the Board of Directors to adopt Resolution No. OCSD 04- _, Establishing A Grant Funding Program Policy and Code of Ethics in Support of Meeting the Contractual Requirements of Awarding Agencies for Monetary Assistance Granted to the District. MOTION: Karen Baroldi discussed the need to allow the General Manager or his designee to be authorized to apply for and enter into contractual agreements with federal, state and local agencies in order to facilitate the operation of the grant funding program. This policy would also authorize development of procedures for administration of the program, as well as include a Code of Ethics to provide compliance with grant requirements. It was moved, seconded and duly carried to recommend approval to the Board of Directors. (12) INFORMATION PRESENTATIONS a. FAHR04-82 Permit User Rate Calculations for Flow, Biochemical Oxygen Demand and Suspended Solids. Rick Hurtle of House Foods requested the Directors to reconsider a rate increase less than 27% as it would negatively impact local businesses. Brian Keating of Kimberly Clark also spoke in support of a lower rate increase. Gary Streed, Director of Finance, explained the method of rate calculation and referred to the Expense and Cost Allocation for Permit User Fee Book Page 11 Minutes of the Finance, Administration and Human Resources Committee Meeting Page4 September 8, 2004 Calculations handout that was distributed to the Directors that evening. It was his recommendation to ensure that all are treated fairly with the rate calculation that this item come back to the FAHR Committee and the Board of Directors for consideration and action in Qi;tober. (13) CLOSED SESSION There was no closed session. (14) OTHER BUSINESS, COMMUNICATIONS OR SUPPLEMENTAL "GENOA ITEMS, IF ANY There were none. (15) MATTERS WHICH A DIRECTOR MAY WISH TO PLACE -ON A FUTURE AGENDA FOR ACTION AND STAFF REPORT There were none. (16) CONSIDERATION OF UPCOMING MEETINGS The next FAHR Committee meeting is scheduled for October 13, 2004 at 5 p.m. (17) ADJOURNMENT The Chair declared the meeting adjourned at 6:30 p.m. Submitted by: Penny M. Kyle / ( FAHR Committ',§ Secretary H;,\deptlagenda\FAHRIFAHR2004\09d \090804 FAHR Minutes.doc Book Page 12 FAHR COMM ITTEE AGE NDA REPO RT Orange County Sanitation District FROM: Gary G. Streed, Director of Finance Originator: Michael D. White, Controller Meeting Date 10/13/04 Item Number FAHR04-84 SUBJECT: CERTIFICATES OF PARTICIPATION (COP) MONTHLY REPORT- SEPTEMBER 2004 GENERAL MANAGER'S RECOMMENDATION Receive and file Certificates of Participation (COP) Monthly Report for the month of September 2004. SUMMARY To Bd. of Dir. Item Number The District began issuing Certificates of Participation (COPs) on a variable interest rate basis in 1990. These variable rate COPs were a part of our long-term financing plan which also included some more traditional fixed rate borrowing. In 1992 and 1993, some of the fixed rate COPs were refunded and replaced with synthetic-fixed rate COPs. These are variable interest rate COPs that are also subject to a long-term fixed-rate interest exchange agreement (SWAP). The SWAP provides the maximum interest rate to be paid by the District, and is less costly than traditional fixed rate borrowing. In August 2000, the entire financing program was restructured and modernized to incorporate and take advantage of the consolidation of District books of account and revenue structure. This process has reduced the number of COP issues from five to three; 1992 Refunding COPs, 1993 Refunding COPs and 2000 Refunding COPs. The 2000 COPs can be divided into Series A and Series B, if additional remarketing agents are desired. In August 2003, the District issued $280 million of fixed rate COPs, Series 2003, that have varying coupon rates that are matched against the varying maturity dates. The true interest cost for the entire issue is 5.15 percent. Variable interest rate COPs can be put back on the market by the buyer each day. When this happens, they must be remarketed or sold to another buyer. This process, called remarketing, is generally provided by a municipal bond underwriter. The remarketing agent sets the interest rate they believe is required to sell the COPs. Some issuers believe that having more than one remarketing agent promotes competition and results in lower interest costs. Staff has monitored variable interest rate issues of other agencies since the inception of our program. The attached charts are described in the "Additional Information" section of this agenda report. They are provided monthly to compare our actual interest rates to a composite index, and to other selected issuers of similar credit quality, and with COP issues of similar amounts. Many variables affect interest rates, but staff expects our rates to be among the lowest. Book Page 13 PRIOR COMMITTEE/BOARD ACTIONS N/A PROJECT/CONTRACT COST SUMMARY N/A BUDGET IMPACT D This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds. D This item has not been budgeted. ~ Not applicable (information item) ADDITIONAL INFORMATION The first graph entitled, "OCSD COP Rate History Report," shows the actual variable interest rates paid on each of the daily rate COPs since the last report, and the effective fixed rate for the two refunding issues which are covered by an interest rate exchange agreement commonly called "swap." The second bar chart entitled, "Comparative Daily COP Rate History Report," shows the performance of the District's Daily Rate COPs as compared to a composite index rate, which represents the average rate of six similar variable rate daily reset borrowings. The third bar chart entitled, "COP Rate History, Comparison of Highest & Lowest Rates," compares the performanc~ (monthly average interest rate) of the District's Daily Rate COPs with the highest and lowest monthly average· rates· from among six similar variable rate daily reset C0Ps. The table entitled, "COP Rate History, Comparison of Monthly Avergges," shows the mamthly variable interest rate performance of the District's Daily 'Rate COPs as compared to the composite index. Estimated annual interest payments calculated for a standard $100 million par amount, are also shown. Variable rates historically rise at the end of each calendar quarter, and especially at year-end, because of business taxes and liquidity requirements. The rates tend to decline to prior levels immediately in the following month. Staff maintains continuous rate monitoring and ongoing dialog with the remarketing agents to keep the Committee fully informed about developments in the program as they may occur. ATTACHMENTS 1. Graph -OCSD COP Daily Rate History Report 2. Graph -Comparative Daily COP Rate History Report 3. Graph -COP Rate H.istory, Comparison 0f Highest & Lowest Rates 4. Tabular -COP Rate History, Comparison of Monthly Averages GGS:MW:lc H:ldepl\agenda\FAHRIFAHR2004\1004\04.a4.COP,doc Revised: 06/04/03 Book Page 14 Page 2 I to-des-zz j to-des-a to-Bnv--gz to-llnv--u l to-1nr-az ~ I to-1nr-tL I _?:,, "iij_?:,, I to-unr-oc c.:i.: 0 I MCI! 91~ 0. I to-unr-9L EN w I ·c9l ~ T ,:c ' -to-unr-z l ''C • " c.CIJ ~ 0 I to-A•w·a !t 0 ; ~! 0 N J: to-A•w-g t-J CJ(!) £t:: 0-r -· tO-JdV--LZ (/)<( u, w J +J -l :::c m T ,, tO-JdV--L :ii: l w " l ~ t-w ,, tO-JIIW-tZ l ~ t-" :>,CIJ J: to-JIW·OL 32-CL CIJ~ l CIJ·i::: w T ~~ D. u, " tO-Qe,:1-gz -o~o 0 J: ~ijP J: to-QG.::ML ·-·c"t:I u u. <'lie J: M>«1 C l ONM to-u•r-az Oa,a, l N--rn 11)11)11) a,a,a, u to-u•r-tL ·c·c·c a,a,a, 0 T (/)(/)(/) l +++ •-t:O-:MJC-L J: T ·-CO-:MJC-LL T " T ., -co-~ea-c r J -CO-AON-&L T " i CO-AON-9 :r T " co-,~o-zz T ., l co-,~o-a ,. CD .,, .., M N -C (%) 3.LVII w ... er: 0 Book Page 15 I vo 'des I I-a: I vo '6nv 0 I D. w a: vo '1nr > 0:: 0 -vo'unr X I-w 0 tn ~ -w I-::c ~ t,O 'Aev,,i ii> 0 I a.. w C) ::i! ... C, 0 0 ~ N • ... t,O 'JdV 0 D. CD 0 0 N 0 .c "Cl C: (.) i al C') vo 'J8v-.l 9l > a -~ «'1 ..J CD a.. cc U) I 0 t,O 'qa.:1 0 I 0 C UJ 0 0 w Iii > I vo'uer -I I-~ <C to'oaa D. :i 0 £0 'IION (.) I £0 ·100 I 0 0 0 0 0 0 0 0 Cl Cl w ~ C") C\i ..... CI- (%)3l'flf c§ Book Page 16 a, 0 0 ~ .,, m (Q Cl) .... ...... 1.5 1.25 l i 1 0.75 0.5 1 nu .!!.!W:f LOW 1:a~~ A,r,04 Mar,04 COP DAILY RA TE HISTORY COMPARISON OF HIGHEST & LOWEST RATES .lun,04 .r..t,04 Aua,04 l~:fMO) 11:=~ I l:w:Wn I l:~:.m l IJ Highest rate • OCSD COP Series '00-PW • OCSD COP Series '93-PW • Lowest rate a.,,, 04 l:~6»7) Oct-03 Nov-03 Dec-03 Jan-04 Feb-04 Mar-04 Apr-04 May-04 Jun-04 Jul-04 Aug-04 Sep-04 AVERAGE ESTIMATED ANNUAL INTEREST PAYMENTS PER$100M PARAMOUNT "FOOTNOTE DAILY COP RATE HISTORY COMPARISON OF MONTHLY AVERAGES OCT 2003 -SEP 2004 OCSD $218.6M $46M Series 2000 Series 93 Ref Composite PaineWebber PaineWebber Index" 0.89 0.89 0.88 1.06 1.06 1.05 1.00 1.00 0.99 0.88 0.88 0.87 0.87 0.87 0.86 0.94 0.94 0.92 1.01 1.01 1.00 1.05 1.05 1.03 1.02 1.02 1.00 0.99 0.99 0.97 1.15 1.15 1.13 1.34 1.34 1.32 1.02% I 1.02% 1.00% $ , ,01 e,667 I $ 1,01e,ee1 I $ 1,001,667 Composite index consists of the following COP transactions: . IRWD, Series 86-COP, 88, 95, $106.1M, Solomon Smith Barney . IRWD, Series C-Ref 93-8, 85-8, $62.1 M, Lehman Brothers . IRWD, Series 91, 93, 85, $93.0M, PaineWebber . IRWD, Series 89, C-Ref 93-A, C-Ref 95, $70.9M, Merrill Lynch . Western Riverside Co. Reg. Wastewater Auth., Series 96, $25.4M, PaineWe . Orange Co., Irvine Coast Asst. Dist. 88-1, $94.5M, J.P. Morgan Book Page 18 FAHR COMMITTEE Meeting Date 10/13/04 AGENDA REPORT Item Number FAHR04-85 Orange County Sanitation District FROM: Lisa Tomko, Director of Human Resources Originator: Lisa Arosteguy, Human Resources Supervisor SUBJECT: EMPLOYMENT STATUS REPORT AS OF SEPTEMBER 20, 2004 GENERAL MANAGER'S RECOMMENDATION Receive and file the Employment Status Report SUMMARY The number of full-time equivalent (FTE) employees at the District is 578.25 as of September 20, 2004. PRIOR COMMITTEE/BOARD ACTIONS N/A PROJECT/CONTRACT COST SUMMARY N/A BUDGET IMPACT D This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds. D This item has not been budgeted. ~ Not applicable (information item) ADDITIONAL INFORMATION To Bd. of Dir. Item Number The actual number of employees (headcount) was 588 as of September 20, 2004. • Robert Amaro and Walter Rios were promoted from Storekeeper Assistants to Storekeepers (Purchasing and Warehouse) • David Andrade was promoted from a Maintenance Worker to a Mechanic (Regional Assets and Services) • Steven Pelletier was promoted from an Electrical Technician II to a Lead Electrical Technician (Instrumentation and Electrical Maintenance) H:ldept\agenda\FAHRIFAHR2004\1004\04-85 Employment Status.doc Revised: 06/04/03 Book Page 19 Page 1 There were two new hires: • Information Technology Analyst II (Process Controls Integration) • Human Resources Analyst (Employee Development) There were zero terminations. ALTERNATIVES NIA CEQA FINDINGS NIA ATTACHMENTS 1. September 20, 2004 Employment Status Report 2. Performance compared to budgeted FTE's H:\deptlagenda\FAHRIFAHR200411004\04-B5.Employment Status.doc Revised: 06/04/03 Book Page 20 Page2 m 0 0 ,,;- ""CJ II) cc Cl) N .... AUTHORIZED FTE DIV REG 0.50 0.75 110 Geoeral Manugemenl Admln 2.00 . . 120 Admlnlstrallve Services 6.00 1.00 130 Communlcallons 7.00 0.50 - Genera) Managemenl Totals 15.00 1.50 210 Finance Admlnlslralton 2.00 - 220 Accounting 20.00 . . 230 Purchasing & Wan!!houslng 22.00 0.50 - Fl1111nce Totals 44.00 0.50 . 510 Human Resources Admln 7.00 . lntams lntem Program (510) 9.00 . 520 Employee Developmenl/Tralnlng 3.00 . 530 Safely & Heallh 7.00 . . 540 Employee SeNlces 8.00 -. 540 Planned Recrullmenls 2.00 -. Human Rasources Totals 26.00 9.00 . 610 Technlcel SeNices Admln 2.00 . 620 Envlronmen1al ~rr,eJ\I 15.00 . 630 Environmenlal Sciences Lab 36.00 1.00 . 840 Source Control 40.00 . 660 Environmenlal Compllancl!I Svcs 18.00 . . TIIChnlcal SeNlces Totals 111.00 100 . 710 Engineering Admln 3.00 740 Planning 18.00 . 750 Projecl Management Office 17.00 -0.75 760 Engineering & Conslrucllon Iii.OD Engineering Totals 94.00 0.75 810 O&M Admlnlslratlon 4.00 . 420 Regional Asaets & SeNlces 28.75 0.50 430 Facilities Maintenance Svcs 32.00 0.75 820 O&M Process Engineering 15.00 0.50 830 Operations, Planl No. 1 40.00 . 0.75 840 Operations, Planl No 2 47.00 850 Mech Malnt & Power Produdlon 59.00 . 860 Electrical & lnstrllmentallon Main! 54.00 . Operations & Maintenance Totals 279.75 1.75 0.75 BJO IT Admlnlslrallon 2.00 . - 830 IT Customer & Nelwor1< Support 17.00 . . 940 IT Programming & Dalabase Sys 12.00 . . 950 IT Process Controls lntegl]lllon 13.00 . . rnrarrnauon TechnolQAY Totals 44.00 . . GRAND TOTAL FT& 812.75 13.75 1.50 HEADCOUNT 813 28 2 TOTAL AUTHORIZED FTE 821.00 H:1540\openlRecruiling_sharedlPosilion Control-FAHR REPORT EMPLOYMENT STATUS REPORT ACTUALFTE. Recruitments Vacancies ]MM,, Bfil1. Q1!!:! 0.75 LOA .m.r.& 2.00 1.00 --100 2.00 - 7.00 5.00 100 -11.00 2.00 1 00 7.IO 7.00 050 . -7.50 . . 16.50 13.00 1.50 -1.00 18.80 2.00 1,00 2.00 200 --2.00 -- 20.00 17.00 0.50 . 17.50 2.00 2.50 22.50 18.00 0.50 1.00 19,50 400 300 44.liO 37.00 1.00 . 1.00 311.DD 8.00 5.50 7.00 5.00 . . -5.00 . 2 00 9.00 . 6.50 . , . 1150 1.50 2 50 3.00 3.00 . . . 3.00 . 7.00 7.00 . . 7.00 . a.oo 6.00 ---11.00 -- 2.00 ---. --200 34.00 21.00 8.60 . . 27./SO 1.60 6.50 2.00 2.00 --. 2.00 -- 111.00 14.00 . --14.00 -1,00 37.00 34.00 200 -1.00 37.00 -. 40.00 40.00 . --40.00 . . 18.00 17.00 -. 17.00 100 1.00 112.00 107.00 2.00 . 1.00 110.00 1.00 2,00 3.00 300 . . -300 . 11.00 14.00 . . . 14.00 200 200 17.711 11.00 . 1.50 . 12.50 200 5 25 Ill.DO 47.00 --100 48.00 600 1000 94.711 7S.OO . 1.50 1.00 71.60 10.00 17.25 ,.oo 4.00 . --4.00 -- 29.211 25.00 0.50 0.75 . 26.25 3,00 300 32.711 31.00 0.75 -. 31.75 1.00 1 00 15.50 14.00 . -. 14.00 1.00 150 40.711 36.00 . 0.75 . 38.75 200 400 '7.00 4600 ---46,00 100 1 00 59.00 56.00 -. -5600 200 300 M.00 53.00 -. . .s:JOO -1 00 212.26 285.00 1.26 1.50 . 2e7.75 10.00 1450 2.00 200 ~ -. 2.00 . 17.00 14.00 -. 100 15.00 200 200 12.00 11.00 . -11.00 -1 00 13.00 13.00 -. -13.00 . . 44.00 40.00 -1.00 41.00 2.00 3 00 558.00 12.25 3.00 5.00 ==-= 558 25 4 5 =1 TOTAL I+ Tolal ~ Total Vacancies ACTUAL FTE. Recruitments (less recruijmenl~} 578.25 32.50 17.25 9/20/2004 DJ 0 0 ~ .,, II) CQ CD N N 700 - - - - - - - - - ~ AUTHORIZED FTE ---ACTUAL FTE • • • • OCT NOV 596 596 545.25 548.25 STAFFING REPORT / • • • • • • • • •--· • • •--· • ----• • DEC JAN FEB MAR APR MAY JUN JUL AUG SEP 596 596 596 596 596 596 598 598 628 628 552.25 558.25 558.75 559.75 564.75 567.75 571.75 571.75 576.25 578.25 FAHR COMMITTEE AGENDA REPORT Orange County Sanitation District FROM: Lisa L. Tomko, Director of Human Resources Originator: Jim Matte, Safety & Health Supervisor Meeting Date To Bd. of Dir. 10/13/04 Item Number Item Number FAHR04-86 SUBJECT: OSHA INCIDENCE RATES AND WORKERS' COMPENSATION CLAIMS AND COSTS REPORT GENERAL MANAGER'S RECOMMENDATION Receive and file the OSHA Incidence Rates and Workers' Compensation Claims and Costs Report. SUMMARY Safety and Health Division staff track OSHA Incidence Rates for DART* Cases (DART Incidence Rate) and Total Accidents (Total Injury Frequency Rate). There were eight DART Cases District-wide for the period of January-August 2004. The industry average is 4.5 for the DART Case Incidence Rate while the District Incident Rate was 2.14 for the period of January-August 2004. There were ten OSHA Recordable Accidents District-wide for the period of January-August 2004. The industry average is 7.3 for the Total Injury Frequency Rate while the District Incident Rate was 2.67 for the period of January-August 2004. The Division also tracks the District's Workers' Compensation Claims and Costs. The District's claim count for Fiscal Year 2004-2005 is two. The costs associated with these claims for year-to-date is $1,200.00, which includes medical bills, temporary disability payments, legal costs and a claim reserve account. * DART -Days Away, Restricted or Transfer; replaces Lost Work Day. PRIOR COMMITTEE/BOARD ACTIONS NIA PROJECTICONTRACTCOSTSUMMARY NIA Revised: 06104103 Book Page 23 Page 1 BUDGET IMPACT D This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds. D This item has not been budgeted. ~ Not applicable (information item) ADDITIONAL INFORMATION The District had eight DART cases and two other injuries that required only medical treatment for the period of January-August 2004. The reporting period is for 45 days prior to committee meeting. ALTERNATIVES NIA CEQA FINDINGS NIA ATTACHMENTS 1. OSHA Incidence Rates Reports for DART Cases and Total Injuries 2. Workers' Compensation Claims and Costs Revised: 06/04/03 Book Page 24 Page 2 Safety and Health Division DART Cases District-Wide There were eight DART Cases in January-August 2004 (DART -Days Away, Restricted or Transfer) 2000 DART Cases 2001 2002 Calendar Year 2003 2004 OSHA Incidence Rates District-Wide The industry average for DART Cases is 4.5 and the District rate was 2.14 for January-August 2004. The OSHA DART Case Incidence Rate is calculated by multiplying the number of injuries by 200,000 and dividing the sum by total hours worked. The rate is also based on the data for the calendar year so the rate will change as the number of hours worked increases. 5 -SJ ~ 4 ~ 3 ai 2 ~ 1 C: 2000 OSHA Incidence Rates DART Cases 2001 2002 Calendar Year 2003 2004 Book Page 25 Total Injuries District-Wide There were 10 OSHA Recordable Accidents in January-August 2004 Total OSHA Recordable Accidents 2000 2001 2002 Calendar Year 2003 2004 OSHA Incidence Rates District-Wide The Total Injury Frequency Rate is a combination of the DART Cases and the cases that require Other Medical Treatment. The industry average for Total Injury Frequency rate is 7.3 and the District rate was 2.67 for January-August 2004. First Aid cases are not included in the calculation of this rate. 10.00 .Sl 8.00 t'O C'.'. Q) 6.00 (.J C: 4.00 Q) -c ·u 2.00 .E 0.00 OSHA Incidence Rate Total Injuries 2000 2001 2002 Calendar Year 2003 2004 Book Page 26 Workers' Compensation Claims and Costs The Workers' Compensation Claims and Costs are reported by fiscal year. The DART and Total Injury graphs shown above are calendar year rates as required for OSHA recordkeeping. All claims and medical invoices are reviewed by a third party to ensure that proper medical treatment is provided for injured employees and the costs for the treatment are within established guidelines. The medical bills reviewed for July 2004 totaled $13,590.49. Medical treatment costs are charged to the fiscal year in which the injury occurred. All open claims have the potential to incur additional costs. After the medical review process, the amount was reduced to $9,700.32, which resulted in savings of $3,890.17 for this reporting period. Workers Compensation Claims and Costs Fiscal Period Claim Count Open Claims Total Incurred 7 /1 /85 -6/30/86 38 0 $270,794 7 /1 /86 -6/30/87 53 0 $99,933 7/1/87 -6/30/88 51 0 $173,583 7 /1 /88 -6/30/89 41 0 $153,481 7 / 1 /89 -6/30/90 61 0 $294,817 7/1/90 -6/30/91 76 0 $121,978 7/1/91 -6/30/92 58 2 $228,212 7 /1 /92 -6/30/93 58 0 $93,198 7/1/93 -6/30/94 47 0 $217,922 7/1/94 -6/30/95 46 0 $276,359 7 /1 /95 -6/30/96 46 1 $191,323 7/1/96-6/30/97 36 0 $370,950 7/1/97 -6/30/98 45 1 $1,026,722 7/1/98-6/30/99 38 2 $274,034 7/1/99-6/30/00 43 2 $351,608 7/1/00-6/30/01 32 3 $445,764 7/1/01 -6/30/02 30 7 $376,467 7 /1 /02 -6/30/03 18 4 $118,034 7 /1 /03 -6/30/04 15 5 $98,645 7 /1 /04 -6/30/05 2 1 $1,200 "Total Incurred" includes medical bills, temporary disability payments to employees, legal costs, and a claim reserve account. Book Page 27 Book Page 28 FAHR COMMITTEE AGENDA REPORT Orange County Sanitation District FROM: Lisa L. Tomko, Director of Human Resources Originator: James Matte, Safety and Health Supervisor Meeting Date 10/13/04 Item Number FAHR04-87 SUBJECT: SAFETY POLICY, SAFETY-POL-402, WORKERS' COMPENSATION BENEFITS AND LEAVE PROGRAM GENERAL MANAGER'S RECOMMENDATION To Bd. of Dir. 10/27/04 Item Number Approve SAFETY-POL-402, Workers' Compensation Benefits and Leave Program, as provided for in Resolution No. OCSD 02-5, regarding the District's Injury and Illness Prevention Program Policy. SUMMARY As required by State law, the District provides workers' compensation benefits to employees who are injured during the course of their employment. These benefits include medical treatment, prescription medication, disability pay, if the injured employee is unable to work during recovery, and if permanently disabled by his/her injuries, permanent disability pay. The District is currently self insured. The program is managed by a third party administrator. The District is implementing a written policy to adopt a program based on current practice and Workers' Compensation reform passed by the California Legislature in April 2004, which becomes effective January 1, 2005. The document presented for your review and adoption represents the District's written Workers' Compensation Benefits and Leave Policy. PROJECT/CONTRACT COST SUMMARY NIA BUDGET IMPACT D This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds. D This item has not been budgeted. [XI Not applicable (information item) Book Page 29 ADDITIONAL INFORMATION This policy formalizes practices currently in place regarding workers' compensation. ALTERNATIVES N/A CEQA FINDINGS N/A ATTACHMENTS Attachment 1-Workers' Compensation Benefits and Leave Program (SAFETY-POL-402) H•\dep(lagooda\FAHR\FAHR20~\10D4I04.S7,S~fety Polley 402,doe Revi&ed 8/20/01 Book Page 30 Page 2 ORANGE COUNTY SANITATION DISTRICT Safety and Health Division SAFETY-POL-402 Workers' Compensation APPROVALS Approved by: ___________________ Date: ___ _ Director of Human Resources Approved by: ___________________ Date: ___ _ Manager, Human Resources Approved by: ___________________ Date: ___ _ Safety and Health Supervisor PROCEDURE REVISION HISTORY Rev. Date Approval 0 10/27/04 L. Tomko This document is controlled when viewed online. When downloaded and printed, this document becomes UNCONTROLLED, and users should check the Safety and Health public folder to ensure that they have the latest version. Book Page 31 Workers' Compensation Benefits Program SAFETY-POL-402 Contents 1. Purpose ................................................................................................. 3 2. Definitions ............................................................................................ 3 3. General-Workers' Compensation ....................................................... 3 4. Requirements ....................................................................................... 5 4.1 Safety and Health Division ....................................................................... 5 4.2 Purchasing Division ................................................................................. 5 4.3 Human Resources Department ............................................................... 5 4.4 Employee Development Division ............................................................. 5 4.5 Employees ............................................................................................... 5 4.6 Supervisors and Managers ...................................................................... 7 5. Program Administration and Evaluation ........................................... 7 6. References ............................................................................................ 7 7. Attachments ......................................................................................... 8 2 of 8 Book Page 32 Number: SAFETY-POL-402 @) Orange County Sanitation District Revision Number: 0 ~ Workers' Compensation Benefits Program Date: October 27, 2004 1. Purpose 2. Definitions Employee Self-insured Employer Third Party Administrator Workers' Compensation Review Board Approved by: Lisa L. Tomko The purpose of this policy is to establish guidelines for employees who suffer personal injury/illness arising out of or in the course of employment with the Orange County Sanitation District (District), thus requiring the affected employee(s) to participate in the District's Workers' Compensation Program (WCP). An employee, or in the case of the employee's death, his or her dependent, as each is defined in Division 4 of the Labor Code, or the employee's or dependent's agent. An employer, either as an individual employer or as a group of employers, that has been issued a certificate of consent to self- insure as provided by Labor Code Section 3700 (b) or (c), including a joint powers authority or the State of California as a legally uninsured employer. An agent under contract to administer the workers' compensation claims of an insurer, self-insured employer, or joint powers authority. The Review Board, commissioners, deputy commissioners, presiding workers' compensation judges and workers' compensation judges. 3. General-Workers' Compensation 1. The District shall implement a Workers' Compensation Program (WCP), as a self-insured employer, under the requirements of the applicable sections within California Senate Bill 899 (2004). A Third-party Claims Admi'nistrator (TPA) shall manage this program as applicable and under the direction of the District. 3 of 8 Book Page 33 Workers' Compensation Benefits Program SAFETY-POL-402 2. Medical evaluation of WC claims shall be performed by a Medical Network (MN) that will be established by the TPA (January 2005). The MN shall be established and function under the requirements of the California Labor Code, Section 4616. Patient (employee) rights shall comply with the requirements under California Labor Code, Section 4616.3 3. The District may authorize Sick-Industrial (SI) leave for medical treatment directly related to an industrial injury/illness when the TPA has accepted the claim for benefits and authorized the treatment appointments. 4. Sick industrial leave may be authorized when the TPA has delayed or denied a claim and the TPA has scheduled the injured/ill employee for a medical appointment. 5. Sick industrial leave time periods in general will be utilized for medical treatment procured using a pre-designated physician, a referral from that pre-designated physician or from a physician in the District's medical network. All other physician visits shall utilize regular sick time. 6. Sick industrial leave time periods will be determined on a case by case basis and must meet the procedures defined below. 7. The leave is available to be used until the case is closed, awarded or settled . 8. Sick industrial leave shall not be authorized for any employee who has: • Received a Findings and Award from the Workers' Compensation Review Board; • Engaged in a Stipulated Settlement; • A claim which has been deemed closed by the TPA; or, A Settlement which includes future medical expenses. 4 of8 Book Page 34 Workers' Compensation Benefits Program SAFETY-POL-402 4. Requirements 4.1 Safety and Health Division 1. Manage the District's Workers' Compensation Program. 2. Develop a written WCP program/procedure document. 3. Act as the District's liaison with the TPA. 4. Conduct at least an annual review of the District's WCP. 5. Recommend action to the Director of Human Resources regarding WC settlements issued by the TPA. 4.2 Purchasing Division 1. Act as the District liaison for all contract related issues with the TPA. 4.3 Human Resources Department 1. Upon hire, notify employees of their right to designate a physician for treatment related to an injury/illness under Workers' Compensation. 2. Meet with appropriate employee groups to discuss issues related to Workers' Compensation provisions. 4.4 Employee Development Division 1. Provide training, as appropriate, to staff related to the District's Workers' Compensation policy/program. 2. Maintain employee training records for at least the duration of the individual's employment with the District. 4.5 Employees 1. Immediately report any work related injury/illness to your supervisor. 2. Complete the Workers' Compensation Claim Form and submit it to the Safety and Health Division no later than one business day following a reported WC incident. 5 of 8 Book Page 35 Workers' Compensation Benefits Program SAFETY-POL-402 A Employees are not required to return to work the next business day in the event of a medical emergency or if they are incapacitated. 3. During the initial visit with the treating physician, inform him/her of the District's Early Return to Work (ERTW) (SAFETY-POL-404) prog~am. Request that the physician take this into account when determining the treatment process and to contact the District's Safety and Health Division for assistance. 4. Employees must request the time off in advance of all non- emergency medical appointments. A Requests must provide the information about the appointment including: schedule date and time and treatment type, (i.e., doctor visit, physical therapy, etc.). 5. Employees shall submit medical certification of the appointment satisfactory to the Safety and Health Division which includes : A The date of injury; B. Physician's name, signature, and telephone number; C. Time in and time out for each appointment documented on the appropriate form. 6. Appointments are to be scheduled at the beginning or end of the employee's work shift whenever possible. 7. Appointments may be scheduled by the employee, the Safety and Health Division or the TPA. 8. Employees shall report to work and work a minimum of five hours on the day of the appointment. 9. A maximum of two and one half hours of SI leave including transportation time and treatment time shall be authorized per visit subject to approval. A A maximum per week of 7.5 hours is allowed. 10. Additional time taken off in excess of 7.5 hours shall be coded as sick or personal leave subject to approval, provided that the minimum of five hours has been worked. 11. Leave with pay shall be coded on the time card as SI for 6 of8 Book Page 36 Workers' Compensation Benefits Program SAFETY-POL-402 sick industrial. 12. No overtime may be claimed for appointments outside of regular work hours. 13. Appointments outside of regular work hours are not compensable. 4.6 Supervisors and Managers 1. Notify the Safety and Health Division on the date of injury or illness. 2. Ensure the affected employee(s) files a WC claim form and submit it to the Safety and Health Division no later than the next business day following the reported incident. A Employees are not required to return to work the next business day in the event of a medical emergency or if they are incapacitated. 3. Contact the Safety and Health Division to determine the status of a claim prior to approving leave. 4. Provide copies of the time off request and medical certification to the Safety and Health Division within one day of the medical appointment date. 5. Program Adm inistration and Eva luation 6. References 1. The District's WCP shall be managed and administered by the Safety and Health Division. 2. The Safety and Health Division shall at least annually evaluate the District's WCP to ensure that it is in compliance with state and federal laws and regulations. California Senate Bill 899 and all referenced California Labor Code Sections SAFETY-POL-404, Early Return to Work Program SAFETY-SOP-402 Workers' Compensation Program Book Page 37 7 of 8 Workers' Compensation Benefits Program SAFETY-POL-402 Workers' Compensation Claim Form 7. Attachments None 8 of8 Book Page 38 FAHR COMMITTEE AGENDA REPORT Orange County Sanitation District FROM: Lisa L. Tomko, Director of Human Resources Originator: James Matte, Safety and Health Supervisor Meeting Date 10/13/04 Item Number FAHR04-88 SUBJECT: SAFETY POLICY, SAFETY-POL-404, EARLY RETURN TO WORK PROGRAM GENERAL MANAGER'S RECOMMENDATION Approve SAFETY-POL-404, Early Return To Work Program, as provided for in Resolution No. OCSD 02-5, regarding the District's Injury and Illness Prevention Program Policy. SUMMARY To Bd. of Dir. 10/27/04 Item Number The District is implementing a written policy to adopt a best management practice to accommodate injured/ill employees and provide them with an opportunity to return to work prior to their full recovery. All job tasks will be approved in advance by the injured/ill employee's treating physician to ensure that work is compatible with any job restrictions the employee may have. This policy applies to occupational and non- occupational injuries and illnesses. It is anticipated this policy will save the District costs associated with disability payments, overtime and/or temporary services. The document presented for your review and adoption represents the District's written Early Return to Work Policy. PROJECT/CONTRACT COST SUMMARY NIA BUDGET IMPACT D This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds. D This item has not been budgeted. IX] Not applicable (information item) ADDITIONAL INFORMATION This policy formalizes practices currently in place to return injured employees to work while still recovering from injuries and illnesses and complies with all current Memorandums of Understanding (MOUs). The program requires that the employee's Book Page 39 treating physician specify job restrictions to ensure the injured employee fully recovers from his/her injury or illness. The Employee Services and/or Human Resources Administration Division, Safety and Health Division and the employee's manager will determine if work is available to accommodate these job restrictions. The Safety and Health Division will also maintain a list of available work in the event the employee's manager cannot accommodate the work restrictions. If restrictions cannot be accommodated, the employee is placed on disability until he/she is able to return to work. The program allows for flexibility based on District business needs to allow for accommodations on a case by case basis. ALTERNATIVES N/A CEQA FINDINGS N/A ATTACHMENTS Attachment 1-Early Return to Work Program (SAFETY-POL-404) H:\deptlagenda\FAHRIFAHR2004\1004104-68.Safety Policy 404.doc Revised: B/20/01 Book Page 40 Page 2 ORANGE COUNTY SANITATION DISTRICT Safety and Health Division SAF ETY-POL-404 Early Return to Work Program APPROVALS Approved by: ___________________ Date: ___ _ Director of Human Resources Approved by: ___________________ Date: ___ _ Manager, Human Resources Approved by: ___________________ Date: ___ _ Safety and Health Supervisor PROCEDURE REVISION HISTORY Rev. Date Approval 0 10/27/04 L. Tomko This document is controlled when viewed online. When downloaded and printed, this document becomes UNCONTROLLED, and users should check the Safety and Health public folder to ensure that they have the latest version. Book Page 41 Early Return to Work Program SAFETY-POL-404 Contents 1. Purpose ................................................................................................. 3 2. Definitions ............................................................................................ 3 3. General-Early Return to Work ............................................................. 4 4. Responsibilities ................................................................................... 5 4.1 Supervision/Management ........................................................................ 5 4.2 Safety and Health Division ....................................................................... 6 4.3 Employees ............................................................................................... 6 4.4 Employee Development Division ............................................................. 7 4.5 Human Resources Department ............................................................... 7 5. Permanent Restrictions ....................................................................... 8 6. Program Administration and Evaluation ........................................... 8 7. References ............................................................................................ 8 8. Attachments ......................................................................................... 8 2 of9 Book Page 42 Number: SAFETY-POL-404 0 Orange County Sanitation District Revision Number: 0 Early Return to Work Program Date: October 27, 2004 1. Purpose 2. Definitions Approved by: Lisa L. Tomko The purpose of this policy is to establish a program to enhance the recovery of Orange County Sanitation District (District) employees who are injured or have developed an illness during their tenure at the District. The program has been designed to allow an employee to work, based on qualified medical opinion(s), on a limited basis at his/her physical capacity until such time that he/she is able to perform customary work duties without restrictions. Alternative Work Moving a worker(s) to another position within the District Employee As defined in Division 4 of the California Labor Code. Job Sharing Two or more employees share the hours and responsibilities of one job position. Modified Work Any changes to the original job that allow the injured/ill worker to perform that work or in that position. This may include, but is not limited to: Part-time Employee Transitional Work •Changing work station or tools •Eliminating tasks that the employee cannot perform •Reducing the time spent on a specified job task(s) Any employee who regularly works less than 80 hours in a biweekly pay period (80 hours). Assignments that meet the specific medical restrictions set by the medical authority, while allowing the employee to perform either some of the original job tasks or different job tasks that the District has identified. 3 of 9 Book Page 43 Early Return to Work Program SAFETY-POL-404 3. General-Early Return to Work 1. Eligibility for participation in this program is for any District employee on a medical leave or occupational injury/illness, not permanently disabled, and is believed, by the authorized physician, to be able to return to his/her regular job duties. 2. All modified work under this program will be assigned within the employee's medical restrictions and on the date approved by the authorized physician. An end date must be included as part of a physician's request for modified duty to be processed. All employee limitations/restrictions will be lifted on the date specified unless a revised evaluation is issued to the Safety and Health Division prior to the expiration date. The employee will be required to return to his/her regular job duties the next business day or may be subject to disciplinary action. 3. A Employees are not required to return to work the next business day in the event of a medical emergency or if they are incapacitated. Job modifications/accommodations will include the following: A Part-time employment; B. Deleting, adding and/or altering job tasks; C. Job Sharing; D. Job Restructuring; E. Utilizing assistive devices; F. Transitional work; G. Alternate work; H. Modified work. 4. The District will first attempt to assign a modified work assignment within the employee's division. An assignment in another division/department will be pursued should one not be available within the employee's regularly assigned division. 5. Participation in the program is mandatory when a modified 4 of 9 Book Page 44 Early Return to Work Program SAFETY-POL-404 work assignment is made available to the employee. 6. A specific time period shall be established for each modified job assignment and will be based on the authorized physician's estimated time for full recovery, but shall not exceed more than 90 working days. A. If the individual's modified job assignment exceeds the 90 working day period, Permanent Restrictions shall be reviewed in accordance with section 5.0 of this document. 7. The injured/ill employee must provide a written medical release or continuance of condition to the Safety and Health Division on the next business day following each medical evaluation. A. Employees are not required to return to work the next business day in the event of a medical emergency or if they are incapacitated. 4. Responsibili ties 4.1 Supervision/Management 1. Notify the Safety and Health Division on the date of injury or illness. 2. Inform the employee on the provisions of the Early Return to Work Program. 3. Work with the injured/ill employee to complete the appropriate forms. 4. Work with the Safety and Health Division to ensure accurate information is provided to and from the medical authority. 5. Work with the Safety and Health Division in developing a written accommodation(s)/modified work assignment for the injured/ill employee. 6. Meet with the employee the first reporting day for a modified work assignment to ensure the parties have a complete and full understanding of the modified work assignment. 7. Maintain frequent communication with the employee on the 5 of 9 Book Page 45 Early Return to Work Program SAFETY-POL-404 progress of the assignment and determine if additional resources and/or training are required. 8. Notify the Safety and Health Division prior to initiating any change to the assignment or if any problems arise. 4.2 Safety and Health Division 4.3 Employees 1. Administer and monitor the Early Return to Work Program. 2. Facilitate the processing of claims and forms and initiate benefits as appropriate. 3. Develop, with the supervisor/manager, a written description of the accommodation(s)/modifi ed work assignment for each case. 4. Develop, where appropriate, modified work assignments in other areas of the organization. 5. Maintain confidentiality of any and all medical records. 6. Perform appropriate record keeping. 7. Assist the Employee Development Division with providing any necessary training to ensure that an affected employee(s) can safely perform the modified job assignment. 8. Conduct at least an annual review of the District's Early Return to Work Program. 1. Immediately report any work related or non work related injury/illness to your supervisor that may affect job performance. 2. Complete all appropriate forms and submit to the supervisor and the Safety and Health Division. 3. Discuss the possibility of participating in the Early Return to Work Program with your supervisor/manager. 4. Maintain at least weekly updates to the Safety and Health Division on medical status and treatments. 5. Provide input to your supervisor/manager on a modified 6 of 9 Book Page 46 Early Return to Work Program SAFETY-POL-404 work assignment that would cause the least impact on workflow and meet the medical restrictions set by the medical authority. 6. Return to work when a modified work assignment has been established and medical clearance has been granted (including an end date for the medical restriction/limitation). Refusal to report will result in disciplinary action. 4.4 Employee Development Division 1. Provide training, as appropriate, to accommodate an employee participating in the Early Return to Work Program. A Affected party manager shall request training . 2. Provide documentation of training to the employee's supervisor, when requested . 3. Maintain training records for all individuals participating in the Early Return to Work Program for at least the duration of the individual's employment with the District. 4.5 Human Resources Department 1. Meet with appropriate employee groups to discuss issues related to Workers' Compensation provisions. 2. Organize meetings with the affected employee to discuss reasonable accommodation. Attendee's may include representatives from the following Divisions or organizations: A Affected Employee's Union Representative B. Human Resources Department C. Safety and Health Division D. Affected Employee's Division Management E. A representative from the District's Third Party Administrator, as needed. Book Page 47 7 of9 Early Return to Work Program SAFETY-POL-404 5. Permanent Restrictions If after the ninety-day (90) Early Return to Work accommodation , the employee is unable to return to full/unrestricted duty, the superv sor will work with the Safety and Health Division, the employee and the medical authority to determine if a time extension if appropriate. If approved, a written confirmation detailing the length of the time extension and any job assignment modifications, will be issued by the Safety and Health Division to the employee and supervisor within five (5) business days. If the time extension is not granted , the employee will be advised of his/her right to apply for a permanent accommodation under the provisions of the American with Disabilities Act. The Safety and Health Division will provide assistance to the employee during this process. During the transition period , the employee will continue to work under conditions of the existing modlfied work assignment unless the medical authority does not approve. At wh ich ti.me, a revised modified assignment wUI be completed in a manner consistent with the original. 6. Program Administration and Evaluation 7. References 1. The Early return to Work Program shall be administered and managed by the Safety and Health Division. 2. The Early Return to Work Program shall be evaluated annually to ensure that it is in compliance with state and federal laws and regulations. Safety Policy 402: Workers Compensation Americans with Disabilities Act of 1990 8. Attachments None 8 of9 Book Page 48 Early Return to Work Program SAFETY-POL-404 9 of9 Book Page 49 Book Page 50 FAHR COMMITTEE AGENDA REPORT Orange County Sanitation District FROM: Gary G. Streed, Director of Finance Originator: Michael D. White, Controller Meeting Date To Bd. of Dir. 10/13/04 10/27/04 Item Number Item Number FAHR04-89 SUBJECT: TRANSFER OF COLLECTION AGENT RESPONSIBILITIES FROM THE CITY OF WESTMINSTER TO MIDWAY CITY SANITARY DISTRICT FOR ALL CAPITAL FACILITIES CAPACITY CHARGES DUE WITHIN THE CITY LIMITS OF THE CITY OF WESTMINSTER GENERAL MANAGER'S RECOMMENDATION (1) Approve the Agreement to Terminate Collection of Sewer Connection Charges with the City of Westminster for the collection of capital facilities capacity charges, in a form approved by General Counsel; and, (2) Approve the Agreement for Collection of Capital Facilities Capacity Charges with the Midway City Sanitary District, in a form approved by General Counsel. SUMMARY In 1973, the District and the City of Westminster entered into an agreement for the collection of sewer connection charges, now known as capital facilities capacity charges, from properties connecting to the local sewer located within the city limits. Under the terms of the agreement, the District provides the City with a classification of charges to be collected for the issuance of capital facilities capacity charge permits. The City, acting as the District's agent, collects the charges on behalf of the District for a fee equal to five percent (5%) of the charges collected. In 1976, the District and Midway City Sanitary District entered into a similar agreement for the collection capital facilities capacity charges from properties connecting to the local sewer that are located within the unincorporated areas of the Midway City Sanitary District boundaries. The Midway City Sanitary District provides the local sewer services to all properties within the City of Westminster and to nearby unincorporated areas. Midway City Sanitary District regulates all connections to its sewerage facilities that ultimately connect to those of the District. The City of Westminster and the Midway City Sanitary District have now agreed that it would be more expedient and least burdensome on affected property owners within the city limits to have the Midway City Sanitary District serve as the collection agent on behalf of the District. The Midway City Sanitary District is willing to serve as the collection agent on behalf of the District under the same compensation terms the District currently has with the City of Westminster and Midway Sanitary Sanitation District, a fee equal to five percent (5%) of the charges collected. H:\depl\agenda\FAHRIFAHR2004\1004\04-89.MCSD-Cityo!WeslCFCH doc Revised: 06/04/03 Book Page 51 Page 1 The City of Westminster will be recommending the approval of the Agreement to Terminate the Collection of Sewer Connection Fees at the City Council Meeting of October 19, 2004. The Midway City Sanitary District will be recommending the approval of the Agreement for Collection of Capital Facilities Capacity Charges at the Midway City Sanitary District Board Meeting of October 5, 2004. PRIOR COMMITTEE/BOARD ACTIONS On October 10, 1973, the District entered into an Agreement for Collection of Sewer Connection Charges with the City of Westminster. On October 13, 1976, the District entered into an Agreement for Collection of Sewer Connection Charges with the Midway City Sanitary District. PROJECTICONTRACTCOSTSUMMARY N/A BUDGET IMPACT D This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds. D This item has not been budgeted. C8J Not applicable (information item) ATTACHMENTS 1. Propose Agreement to Terminate Collection of Sewer Connection Charges with the City of Westminster. 2. Propose Agreement for Collection of Capital Facilities Capacity Charges with the Midway City Sanitary District. H :\deptlagenda\FAHRIF AH R200411004104-69,MCS 0-CityotweslC FCH doc Revised: 06/04/03 Book Page 52 Page 2 :• ... -:: .,. :; ... , .-. AGREEMENT TO TERMINATE COLLECTION OF SEWER CONNECTION CHARGES THIS TERMINATION AGREEMENT is entered into by and among the City of Westminster ("City") and Orange County Sanitation District (''OCSD") as follows: RECITALS WHEREAS, the City and OCSD entered into a Standard Agreement for Collection of Sewer Connection Charges on October 10, 1973, subsequently as supplemented and amended (and apparently misdated as of August 8, 1973) (together, the "1973 Agreement"); WHEREAS, section 8 of the 1973 Agreement states that the 1973 Agreement can be terminated with a 180-day notice by either party; WHEREAS, the City and OCSD have determined that it is in their best interest to terminate the 1973 Agreement; WHEREAS, the City and OCSD agree to shorten the notification period set forth in section 8 of the 1973 Agreement and to have the termination effective as of October 1, 2004; NOW, THEREFORE, THE PARTIES AGREE AS FOLLOWS: 1 . Effective November 1, 2004 or at such time that a binding agreement becomes effective between Midway City Sanitation District ("MCSD") and OCSD for collection by MCSD of all OCSD capital facilities capacity charges which become due in the City of Westminster, whichever is later, the 1973 Agreement shall be deemed terminated. 2. Commencing on the effective date of this Termination Agreement, the City shall henceforth refer to MCSD all persons or entities (1) applying for a building permit to construct a new building or structure requiring connection to the sewer system and (2) who apply for a building permit to expand an existing building or structure, which increases the number of bedrooms in residential buildings or increases square footage in non-residential buildings, for the collection by MCSD of OCSD capital facilities capacity charges. The City shall not issue building permits for such buildings or structures absent proof of payment by the applicant of applicable OCSD capital facilities capacity charges. 3. This Termination Agreement may be executed in counterparts and the signatures of the parties attached creating one Agreement. 4. The Recitals above are hereby incorporated into this section as though fully set forth herein and each party acknowledges and agrees that such Party is bound, for purposes of this Termination Agreement, by the same. .oc 1 Book Page 53 5. This Termination Agreement constitutes the entire agreement between the parties and supersedes all prior negotiations, arrangements, representations and understandings, if any, made by or among the parties with respect to the subject matter hereof. No amendments or other modifications of this Termination Agreement shall be binding unless executed in writing by both parties hereto, or their respective successors, assigns or grantees. 6. The terms of this Agreement shall remain in effect until the Parties mutually agree in writing to terminate the Agreement. APPROVED AS TO FORM: CITY ATTORNEY By _________ _ APPROVED AS TO FORM: THOMAS L. WOODRUFF OCSD COUNSEL By _________ _ .oc CITY OF WESTMINSTER By _______________ _ Mayor By _______________ _ City Clerk ORANGE COUNTY SANITATION DISTRICT By _______________ _ Chairman, Board of Directors By ______________ _ Board Secretary 2 Book Page 54 ,,; •' .~· :- ·•: AGREEMENT FOR COLLECTION OF CAPITAL FACILITIES CAPACITY CHARGES THIS AGREEMENT is made and entered into, to be effective the --day of _____ 2004 by and between: AND ORANGE COUNTY SANITATION DISTRICT, hereinafter referred to as "OCSD"; MIDWAY CITY SANITARY DISTRICT, hereinafter referred to as "Sanitary District". W I T N E S S ET H: WHEREAS, OCSD has by the enactment of Ordinance No. OCSD-22, established a schedule of capital facilities capacity charges applicable to new construction and expansion of existing buildings and structures; and WHEREAS, Sanitary District provides the local sewer services to all properties within the City of Westminster and to nearby unincorporated areas. All of the territory of Sanitary District is within the area for which OCSD provides regional sewer services and, therefore, is subject to District's Ordinance No. OCSD~22; and WHEREAS, Sanitary District regulates all connections to its sewerage facilities, and Sanitary District's sewerage facilities are connected to those of OCSD; and WHEREAS, OCSD and Sanitary District desire that the capital facilities capacity charges provided for in OCSD's Ordinance No. OCSD-22, be collected in a manner most expedient and least burdensome on affected property owners; and WHEREAS, Sanitary District will benefit by the construction and maintenance of sewerage facilities of OCSD within the boundaries of Sanitary District from the funds to be collected from said capital facilities capacity charges ("Charges"). NOW, THEREFORE, it is mutually agreed as follows: Section 1: (a) Sanitary District as agent of OCSD will and does hereby agree to issue connection permits and collect the Charges established by OCSD under Ordinance No. OCSD-22, as amended from time to time, for all of .oc Page 1 of4 Book Page 55 ,• . ... ', ·,· .~· :: •, the improved territory of OCSD within the city limits of the City of Westminster and the unincorporated areas within the Sanitary District. (b) If Sanitary District is presented with a dispute as to the validity, reasonableness, enforceability, or applicability of the Charges agreed to be collected by it for OCSD, Sanitary District may notify OCSD of the problem, and OCSD shall take over the collection and enforcement of its Ordinances in subject cases. Section 2: OCSD shall prescribe those classifications of Charges to be collected by Sanitary District. Section 3: (a) Sanitary District shall account for the Charges collected and remit to OCSD monthly the monies so collected, except as provided in Section 6 hereof. (b) Sanitary District shall not be liable to OCSD for its unintentional and inadvertent failure to collect a Charge actually due OCSD or its unintentional or inadvertent miscalculation of the amount of the Charges due OCSD. Section 4: Procedures mutually agreeable to Sanitary District and OCSD shall be established for collection and remittance of said Charges. Section 5: OCSD does hereby appoint and nominate Sanitary District and its agents and employees, as the same may be designated by Sanitary District, as agents of OCSD for the purpose of issuing connection permits and determining and collecting the capital facilities capacity charges established under Ordinance No. OCSD-22, as amended from time to time. This appointment does not authorize Sanitary District to act as Agent for OCSD's General Manager or to perform the duties of OCSD's General Manager, as set forth and established in OCSD Ordinance No. OCSD-22, and any amendments thereto, except as expressly set forth in this Agreement. Section 6: (a) Sanitary District agrees to act as agent for OCSD as herein provided for a fee equal to five percent (5%) of the Charges collected by Sanitary District in exchange for payment of connection permits issued and all applicable Charges collected pursuant to the provisions of this Agreement and Ordinance No. OCSD-22. Monthly, the five percent (5%) fee of Sanitary District shall be deducted from the Charges collected by Sanitary District, and the remaining balance thereof shall be remitted to OCSD pursuant to Section 3 herein. (b) OCSD hereby agrees to hold Sanitary District free and harmless of any and all liabmty that might arise if any such Charges collected by Sanitary District shall be determined to have been illegally collected. This shall .oc Page 2 of4 Book Page 56 '•/ :;· ( ... ... ,•, ;,·. ::. •' mean the repayment to Sanitary District of any costs and expenses reasonably incurred in addition to the reimbursement of said illegally collected Charges and damages in connection therewith. (c) OCSD agrees to provide legal services in the defense of any action seeking a refund of capital facilities capacity charges alleged to have been illegally conected. Section 7: It is agreed that at the request of either party hereto, formal renegotiation of this Agreement shall be made at two (2) years from the effective date hereof. Section 8: This Agreement may be terminated by either party giving not less than ninety (90) days' written notice to the other party, designating a termination date, which date shall be the first day of a calendar month. Section 9: This Agreement constitutes the entire agreement between the Parties and supersedes all prior negotiations, arrangements, representations, and understandings, if any, made by or among the parties with respect to the subject matter hereof. No amendments or other modifications of this Agreement shall be binding unless executed in writing by both Parties hereto, or their respective successors, assigns, or grantees. Section 10: This Agreement and any dispute arising hereunder shall be governed and interpreted in accordance with the laws of the State of California. This Agreement shall be construed as a whole according to its fair language and common meaning to achieve the objectives and purposes of the Parties hereto, and the rule of construction to the effect that ambiguities are to be resolved against the drafting Party shall not be employed in interpreting this Agreement, all Parties having been represented by counsel in the negotiation and preparation hereof . Section 11: Except as may be specifically provided for herein, nothing contained in this Agreement is intended to confer, nor shall this Agreement be construed as conferring, any rights, including, without limitation, any rights as third-party beneficiary or otherwise, upon any entity or person not a Party hereto. II II II II .oc Page 3 of4 Book Page 57 :·! •·· .... :, >· •.' II Section 12: This agreement shall become effective on the ___ day of ______ 2004. "OCSD" ORANGE COUNTY SANITATION DISTRICT By ______________ _ Chair, Board of Directors By ______________ _ Secretary, Board of Directors "SANITARY DISTRICr MIDWAY CITY SANITARY DISTRICT By ______________ _ President By ______________ _ Secretary .oc Page4 of4 Book Page 58 FAHR COMMITTEE Meeting Date 10/13/04 AGENDA REPORT Item Number FAHR04-90 Orange County Sanitation District FROM: Michael D. White, Controller SUBJECT: APPROVAL OF ROCKY POINT PUMP STATION COMMERCIAL LEASES GENERAL MANAGER'S RECOMMENDATION To Bet of Dir. 10/27/04 Item Number (1) Approve a Lease Agreement with Nautical Yacht Sales for the period of 21 months, commencing September 1, 2004 through May 31, 2006, at the rate of $5,000 per month; and, (2) Approve an Office Lease Agreement with John R. Finnell on a month-to-month basis, commencing September 1, 2004, at the rate of $250 per month. SUMMARY The District purchased three (3) adjacent parcels along Coast Highway in Newport Beach from International Bay Clubs (IBC) on September 1, 2004, for the purpose of constructing the new Rocky Point Pump Station. As part of the Purchase Agreement, the District assumed the leases of two tenants currently occupying portions of the property. The southernmost parcel is occupied by Nautical Enterprises, Inc., dba H&S Yacht Sales. A multi-unit office building sits on the middle parcel, and John R. Finnell leases one ground floor office. The remainder of the office building is vacant. The terms of both tenants' leases with IBC have expired, and both tenants currently occupy the premises on a month-to-month basis, pursuant to the "holdover" provisions of those leases. A building formerly containing an antique shop sits upon the northernmost parcel. This building is vacant. It is near this location that the new pump station will be built. However, the existing buildings on the other two parcels will likely be demolished at the outset of construction and the land used for construction staging and parking. Construction for the new pump station is tentatively scheduled to begin in approximately June, 2006, but it is possible construction may begin as early as February 2006. Since construction of the new pump station is not scheduled to begin for approximately another 16-20 months, the District desires to continue leasing out the premises to the two existing tenants. Attached are proposed leases for each tenant, which are designed to protect District's interest in the property, minimize its liability exposure, and provide it with flexibility to terminate the leases should the pump station construction timetable be moved up or other circumstances necessitate. Due to the short-term nature of these leases, staff has proposed continuing these leases with monthly payments remaining the same as was negotiated with the previous landlord, $5,000 per month due from H&S Yacht Sales and $250 per month due from John R. Finnell. H:ldeptlagenda\FAHRIFAHR200411004\04-90.Rocky Pt Pump Station.doc Revised: 06/04/03 Book Page 59 Page 1 PRIOR COMMITTEE/BOARD ACTIONS On August 25, the Board approved the purchase of this approximate one-acre parcel in the City of Newport Beach from International Bay Clubs, Inc., for Replacement of Rocky Point Pump Station. PROJECT/CONTRACT COST SUMMARY The approval of this recommendation will generate $5,250 in monthly lease income over the next 16-20 months at no additional out-of-pocket cost to the District. BUDGET IMPACT D This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds. D This item has not been budgeted. ~ Not applicable (information item) ATTACHMENTS 1. Propose Lease Agreement with H&S Yacht Sales. 2. Propose Lease Agreement with John R. Finnell. MW H:ldeptlagenda\FAHR\FAHR2004\1004\04-90.Rocky Pl Pump Station doc Revised: 06/04/03 Book Page 60 Page 2 LEASE AGREEMENT BETWEEN ORANGE COUNTY SANITATION DISTRICT AND NAUTICAL ENTERPRISES, INC. dba H & S YACHT SALES This Lease Agreement ("Agreement" or "Lease") is entered into this 1st day of September, 2004 ("Effective Date") by and between ORANGE COUNTY SANITATION DISTRICT ("OCSD" or "Landlord") and NAUTICAL ENTERPRISES, INC., A CALIFORNIA CORPORATION, OBA H & S YACHT SALES ("H & S" or "Tenant"). RECITALS A. Landlord is a single purpose government entity created pursuant to the County Sanitation District Act of 1923, is a political subdivision of the State of California, and provides wastewater treatment for portions of Orange County, including Newport Beach, California. B. Landlord is the owner of certain real property located in the City of Newport Beach, County of Orange, State of California, including the real property and the buildings and other improvements located thereon, commonly known as 1700 West Coast Highway, and described as Assessor's Parcel No. 049-222-31, Lots 61, 62, and 63 of Tract 1210 ("Premises"). C. Landlord purchased the Premises from International Bay Club, International, Inc. on or about September 1, 2004, as part of a plan to replace the existing Rocky Point Pump Station. D. Landlord desires to construct a new pump station and associated structures on or near the Premises, beginning in approximately June 2006. E. Landlord and Tenant acknowledge that construction of the desired pump station and associated structures will require the demolition and destruction of some or all of the existing structures on the Premises and the current use of the Premises to cease. F. Tenant currently occupies the Premises on a month-to-month basis pursuant to the "Holding Over" terms of a written lease agreement with the Premises' prior owner, International Bay Clubs, Incorporated, which lease has expired. G. Landlord desires to lease to Tenant and Tenant desires to lease from Landlord, the Premises, upon the terms and conditions set forth herein. NOW THEREFORE, the parties hereto agree as follows: 191695.1 1 Book Page 61 AGREEMENT 1. Premises. 1.1 Landlord hereby leases to Tenant and Tenant hereby leases from Landlord, the Premises, upon the terms and conditions set forth in this Agreement. 1.3 Tenant has inspected and accepts the Premises "As Is" and in its present condition and makes no demand on Landlord for any improvements or alteration thereof. 1.4 The title to the Premises and any improvements thereon, present or future, shall remain in Landlord or Landlord's successor or assignee. Tenant agrees never to assail, contest, or resist said title. 2. Term. 2.1 The term of this Lease shall be for a period of twenty-one (21) months, commencing September 1, 2004 and ending May 31, 2006, unless sooner terminated as hereinafter provided. 2.2 Possession of the Premises, including all structures, buildings, and/or improvements thereon, shall be surrendered to Landlord immediately upon expiration or termination of this Lease. 2.3 In the event Tenant holds over beyond the term herein provided with the express or implied consent of the Landlord, such holding over shall be on a month-to- month basis, subject to all the terms and conditions of this Lease, and at the monthly compensation provided herein. Such holding over shall not be construed as a renewal of this Lease. 2.4 This Lease may be terminated prior to the expiration of its term by mutual written agreement of the parties or as provided in Paragraph 24. 3. Rent. 3.1 Tenant shall pay to Landlord a monthly rent of five-thousand dollars ($5,000). Rent for the first month of the Lease will be prepaid on or before September 1, 2004. Subsequent rent shall be payable monthly, in advance, on the first day of each month. 3.2 Rent shall be payable at the Landlord's office at P.O. Box 8127, Fountain Valley, CA 92728, or at such other place or places as Landlord from time to time may designate by notice provided pursuant to Paragraph 22 herein. 191695.1 2 Book Page 62 3.3 Rent and other sums due Landlord under this Lease shall be due as specified in this Lease and shall bear interest at the rate of five percent (5.0%) per annum until paid, if not paid within ten (10) calendar days after the date on which the payment is due. In no event, however, shall any such interest charges exceed the maximum amount permitted by law. 4. Late Charges. 4.1 Tenant acknowledges that late payment of rent or other sums due will cause Landlord to incur costs, the exact amount of which will be difficult to ascertain. Accordingly, if any installment of rent or any other sum due from the Tenant is not received by Landlord within ten (10) days of the date on which it is due, Tenant shall pay to Landlord, in addition to principal and interest plus any other amounts owing, the lesser of the maximum amount allowed by law or ten percent (10%) of such overdue amount. In addition, Tenant shall pay Landlord any attorneys' fees or notice/process service fees incurred by Landlord by reason of Tenant's failure to pay rent or other charges when due hereunder. In addition, all unpaid amounts shall accrue interest at the lesser of the maximum rate allowed by law or 5% per annum until paid. 5. Security Deposit. 5.1 Concurrently with Tenant's execution of this Lease, Tenant shall deposit with Landlord a security deposit in the amount of five thousand dollars ($5,000). Tenant's security deposit shall be held by Landlord as security for the faithful performance by Tenant of all the terms of this Lease. If Tenant defaults with respect to any provision of this Lease, Landlord may (but shall not be required to do so) without prejudice to any other remedy, use, apply or retain all or any part of the security deposit for the payment of any sum in default, or for any amount which Landlord may become obligated to spend by reason of Tenant's default, or for any other loss or damage which Landlord may suffer by reason of Tenant's default. If any portion of the security deposit is so used or applied, Tenant shall, within five (5) days after written demand, deposit cash with Landlord sufficient to restore the security deposit to its original amount. Landlord shall not be required to keep the security deposit separate from its general funds, and Tenant shall not be entitled to interest on such deposit. If Tenant fully performs every provision of this Lease, the security deposit or any balance thereof shall be returned to Tenant within thirty (30) days following expiration of the Lease. 6. Taxes and Assessments. 6.1 Should the property interest conveyed by this Lease be subject to real property taxation and/or assessments, the Landlord will be responsible for the payment of all real property taxes. In addition to the rent described in section 3 above, Tenant shall pay, before delinquency all lawful, assessments, fees, or charges which may be levied by the State, County, Landlord, or any other assessment-levying body upon the Premises and any improvements located thereon. To the extent Landlord pays assessments, fees, or charges required to be paid by Tenant pursuant to this 191695.1 3 Book Page 63 Paragraph, Tenant shall reimburse Landlord within ten (10) days after receipt of written notice as provided pursuant to Paragraph 22 herein. 6.2 Tenant shall pay, before delinquency, all taxes, assessments, fees, and charges on personal property, goods, merchandise, fixtures, appliances, and equipment used on the Premises. 7. Utilities. 7 .1 Tenant shall be responsible for providing any and all utilities, including, but not limited to, all water, gas, heat, light, power, telephone, and other utility services, required by Tenant during the term of this Lease, together with any taxes thereon and for all connection charges. If any such services are not separately metered to Tenant, the Tenant shall pay a reasonable proportion, to be determined by Landlord, of all charges jointly metered with other premises. 8. Permitted Uses of Premises. 8.1 Generally. The Premises shall be used by Tenant exclusively for the purposes of assembly, sales, display, storage, and office space associated with Tenant's operations as a dealer of new and used yachts. Notwithstanding the foregoing, Tenant shall not cause or permit the Premises to be used in any way which (i) constitutes a violation of any law, ordinance, or governmental regulation or order regulating the manner of use by Tenant of the Premises (including, without limitation, any law ordinance, regulation or order relating to Hazardous Materials), (ii) constitutes a nuisance or waste, or (iii) increases the cost of any insurance relating to the Premises paid by Landlord. Tenant shall obtain, at its sole cost and expense, all governmental permits, licenses and authorizations of whatever nature required by any governmental agencies having jurisdiction over Tenant's use of the Premises. Further, Tenant, at its sole cost, will comply with all applicable governmental laws and regulations in connection with its operations within the City of Newport Beach. Tenant will also comply with any and all reasonable rules and regulations promulgated by Landlord. The Premises shall be used solely for the use described in this Section 8 and for no other use or purpose. No signage shall be installed on the Premises or within the City of Newport Beach without receipt of the prior written approval of Landlord. 8.2 Hazardous Materials. As used in this Lease, the term "Hazardous Materials" means any flammable items, explosives, radioactive materials, hazardous or toxic substances, material or waste or related materials, including any substances defined as or included in the definition of "hazardous substances", "hazardous wastes", "hazardous materials" or "toxic substances" now or subsequently regulated under any applicable federal, state or local laws or regulations, including without limitation petroleum-based products, paints, solvents, lead, cyanide, DDT, printing inks, acids, pesticides, ammonia compounds and other chemical products, asbestos, PCBs and similar compounds, and including any different products and materials which are subsequently found to have adverse effects on the environment or the health and safety 191695.1 4 Book Page 64 of persons. Tenant shall not cause or permit any Hazardous Materials to be generated, produced, brought upon, used, stored, treated or disposed of in or about the Premises by Tenant, its agents, employees, contractors, sublessees or invitees in violation of any applicable laws, codes, ordinances or regulations governing the same. 9. Tenant Improvements. 9.1 Except as may exist on the Premises as of the Execution Date, no structure, sign or other improvement of any kind shall be constructed on the Premises by Tenant, its employees, agents or contractors without the prior written approval of Landlord in each case. Approval may be withheld, conditioned or delayed in Landlord's sole and absolute discretion. No changes, modifications or alterations from approved plans and specifications may be made without Landlord's prior written approval. No approval by Landlord of any plans or specifications shall constitute (i) approval of architectural or engineering sufficiency or representation, or (ii) warranty by Landlord as to the adequacy or sufficiency of the plans and specifications or the improvements contemplated for Tenant's use or purpose. Landlord, by approving the plans and specifications, assumes no responsibility or liability for any defect in any improvements constructed on the basis of the plans and specifications. Tenant expressly agrees to comply with all applicable signage ordinances. 9.2 Tenant shall permit Landlord to inspect the Premises during construction of the Improvements. 9.3 Except as otherwise provided in this Lease, ownership of all Improvements on the Premises shall immediately vest and remain vested in Landlord, without compensation being paid therefore by Landlord. 9.4 Tenant shall construct, perform, complete, and maintain all Improvements in a good and workmanlike manner and with high quality materials, and shall furnish all tools, equipment, labor, and material necessary to perform and complete the same. 9.5 Upon termination of this Lease, Tenant shall assign to Landlord all express warranties furnished by other persons and remaining in effect in connection with the construction and installation of the Improvements. 10. Maintenance and Repairs. 10.1 Tenant shall, at its sole cost and expense during the term of this Lease, keep and maintain the Premises and all Improvements, fixtures, and equipment thereon, in good, operable, usable, and sanitary order and repair, and in a good, safe, and first-class condition, providing for such repairs, replacements, rebuilding, and restoration as may be required by Landlord to comply with the requirements of this Lease. Tenant shall furnish all necessary equipment, supplies, and material of good quality and in sufficient quantity to fulfill the requirements of this Lease and to maintain an acceptable and professional level of maintenance. Any replacements, rebuilding, 191695.1 5 Book Page 65 restoration and/or modifications or additions to the Premises shall have the prior written approval of Landlord. 10.2 Tenant shall, at its sole cost and expense during the term of this Lease, maintain in good condition the landscaping on the entire Property. 10.3 Tenant shall, at its sole cost and expense during the term of this Lease, keep the Premises free and clear of rubbish and litter and shall deposit rubbish and litter in designated trash containers. No offensive matter or refuse or substance constituting an unnecessary, unreasonable, or unlawful fire hazard, or material detrimental to the public health shall be permitted to remain on the Premises and Tenant shall prevent any accumulation thereof from occurring. 10 .4 All work performed under this Paragraph 10 shall be performed in accordance with the highest industry-wide standards at a frequency sufficient to maintain the first-class condition of the Premises. 10.5 Landlord has the right to conduct regularly scheduled maintenance inspections of the Premises. 10.6 Tenant shall provide Landlord with the names and telephone numbers of at least two (2) qualified persons who can be contacted by Landlord's representatives if an emergency maintenance or repair condition occurs during the hours when Tenant's normal work force is not present. Landlord shall call for such assistance only in the event of a genuine and substantial emergency. 11. Capital Repairs and Improvements. 11.1 Tenant acknowledges and agrees that as the prior lessee of the Premises it has substantial knowledge as to the condition of the Premises and that it is Landlord's intent to demolish the existing structures and construct a pump station on or near the Property after the surrender of the Premises by Tenant. As such, should the need for capital repairs or improvements to the Premises arise during the original Lease Term (including, without limitation (i) improvement or repair of the structural components of any improvements on the Premises [including, the exterior walls, foundation, slab and structural columns and all components of the roof], (ii) improvement, repair or replacement of any plumbing, electric, fire sprinkler, lighting, HVAC, mechanical and sewer systems in or servicing any improvements on the Premises, or (iii) any retrofits, upgrades, replacements and the like), such repairs or improvements shall be completed by Tenant itself, at Tenant's sole and exclusive cost, in good workmanlike manner, and only to the extent necessary for the occupancy of the Premises by Tenant for the duration of the Term. Tenant hereby waives its rights to compel Landlord to repair, replace, upgrade or otherwise maintain the Premises. 11.2 The provisions of Section 9, above, regarding Tenant Improvements shall also be applicable to all Capital Repairs and Improvements made under this Section 11. 191695.1 6 Book Page 66 12. Operating Responsibilities. 12.1 Tenant shall operate, maintain, manage and keep the Premises in good repair. 12.2 Tenant shall conform to abide by all applicable City and County Ordinances and all State and Federal laws and regulations and shall obtain all required permits and licenses necessary for the operation of its facilities. 12.3 Tenant shall exercise every reasonable effort to prevent loud, boisterous, or disorderly person from loitering about the Premises. 12.4 Tenant shall not knowingly permit any illegal activities to be conducted upon the Premises. 12.5 Tenant may, at its own expense, place signs upon the Premises or Improvements subject to the prior written approval of Landlord. The placement of such signs shall comply with applicable law. All signage placed upon the Premises or Improvements by Tenant shall remain the Tenant's property and shall be removed by Tenant upon termination or expiration of this Lease at Tenant's expense. Any damage caused by such removal shall be repaired at Tenant's expense. 12.6 Tenant shall maintain an adequate and proper staff. Landlord may at any time give Tenant written notice of noncompliance with this Lease. Tenant shall take all reasonable measures to ensure that the conduct and activities of Tenant's employees shall not be detrimental to the interest of the public. 12.7 Tenant may provide any legal devices, mechanisms, or equipment designed for the purpose of protecting the Premises from theft, burglary, or vandalism, provided that installation thereof does not adversely affect Landlord's use of the Property. All such purchases and installations shall be at Tenant's sole expense. Upon Landlord's request, during the last thirty (30) days preceding the expiration or termination of this Lease, Tenant shall remove same from the Premises, except for those items which have been so affixed that their removal cannot be accomplished without damage to the Premises. 12.8 Tenant, at its sole cost and expense, shall provide and install any appliances, furniture, fixtures, equipment, padlocks, or personal property required for the operation of the Premises. Upon Landlord's request, during the last thirty (30) days preceding the expiration of termination of this Lease, Tenant shall remove same from the Premises, except for those items which have been so affixed that their removal cannot be accomplished without damage to the Premises. Should Tenant fail to remove same within the required thirty (30) day period, Tenant shall lose all right, title, and interest therein, and Landlord may elect to keep same upon the Premises or to sell, 191695.1 7 Book Page 67 remove, or demolish same. Tenant shall reimburse Landlord for any cost incurred in the removal or demolition thereof, in excess of any consideration received from any sale of such equipment. 12.9 Tenant shall immediately correct any unsafe condition on the Premises, as well as any unsafe practices occurring thereon. Tenant shall cooperate fully with Landlord in the investigation of any injury or death occurring on the Premises, including a prompt report thereof to Landlord. 12.10 Tenant shall not use or permit the use of the Premises in any manner which creates a nuisance or a measurable annoyance to persons outside the Premises, including, without limitation, live, recorded, or broadcasted entertainment or the use of loud speakers or sound or light apparatus other than as may be required by law or be necessary or advisable for safety purposes. 12.11 Tenant agrees to allow inspection of the Premises, at all reasonable times, by Landlord, State officials, County officials, and fire officials. 12.12 Tenant shall construct, operate and maintain its facilities in a manner which does not cause damage to Landlord's facilities on the Property or interfere with the operation, maintenance and repair by Landlord of such facilities. Nothing in this Lease shall impose on Landlord the obligation to maintain or repair the Premises or the facilities constructed by Ten ant. 13. Insurance. 13.1 Tenant shall provide and maintain at its own expense during the term of this Lease the following insurance covering its operations and activities under this Lease. Such insurance shall be provided with insurers licensed to do business in the State of California, with a rating of at least "A-VIII," according to the latest Best's Key Rating Guide. Evidence of such insurance shall be delivered to Landlord on or before the effective date of this Lease on Landlord's own form. The Certificate of Insurance shall specifically identify this Lease and shall contain express conditions that Landlord is to be given at least thirty (30) days advance written notice by the insurer, of any material modification in or termination of insurance. Such insurance, shall be primary to and not contributing with any other insurance maintained by Landlord, and shall name the Landlord, and its officers, agents and employees as additional insureds. All insurance shall be on an occurrence basis and shall meet the following requirements: 13.1.1 General Liability Insurance. Comprehensive general liability insurance covering the Premises, and Tenant's construction operations and other activities on the Premises in contractual, broad form property damage, and personal injury, with a combined single limit of not less than one million dollars ($1,000,000.00) per occurrence. 191695.1 8 Book Page 68 13.1.2 Automobile Liability Insurance. Automobile liability insurance covering owned and non-owned vehicles with a combined single limit of not less than three hundred thousand dollars ($300,000.00) per occurrence. 13.1.3 Workers Compensation Insurance. Workers compensation insurance in an amount and form meeting all applicable requirements of the California Labor Code, covering all persons providing services by or on behalf of Tenant and all risks to such persons. 13.1.4 Fire and Extended Coverage Insurance. A standard form all-risk policy for the actual cash value covering fire and extended coverage, theft,· burglary, vandalism, malicious mischief, sprinkler leakage and other perils of direct physical loss or damage insuring the personal property, trade fixtures, equipment, and improvements of Tenant. 13.2 Failure by Tenant to procure or maintain required insurance shall constitute an event of default, upon which Landlord may immediately terminate this Lease. Tenant's operations shall be subject to suspension by Landlord during any period Tenant fails to maintain required insurance in full force and effect. 13.3 Risk of Loss. Landlord shall not be liable for any injury to Tenant's business or loss of income therefrom or for injury to any person or for any damage to personal property, good, wares, or merchandise sustained by Tenant or others that are caused by any defects in said Premises, or any service facilities or due to the happening of accident, including any damage caused by water, wind storm, or by any gas, steam, electrical wiring, sprinkler system, plumbing, heating or conditioning apparatus; or acts or omissions of co-tenants or other occupants of the Premises, or hereafter occurring therein or due to any part or appurtenance thereof, including any and all furniture, fixtures, and equipment of Tenant becoming out of repair, or from any act or omission of Tenant. 13.4 Waiver of Subrogation . Tenant hereby releases Landlord from liability and waives all right of recovery against Landlord for any loss in or about the Premises from perils insured against under its fire, property, or liability insurance contracts, including any all risk endorsements thereof, whether due to negligence or any other cause, provided that this Section shall be inapplicable if it would have the effect, but only to the extent it would have the effect, of invalidating any insurance coverage of Landlord or Tenant. Nothing herein shall relieve Tenant of its obligation to request and procure, to the extent available on a commercially reasonable basis, the necessary endorsements required to validly waive subrogation in accordance with this paragraph. Tenant shall, at the request of Landlord, execute and deliver to Landlord a Waiver of Subrogation in the form and content as reasonably required by Landlord's insurance carrier. To the extent Tenant fails to maintain the insurance required under the terms of this Lease, such failure shall be a defense to any claim asserted by Tenant against Landlord by reason of any loss sustained by Tenant due to circumstances that would have been covered had such required insurance been maintained. 191695.1 9 Book Page 69 13.5. Landlord's Substitute Performance. If Tenant fails to procure, maintain and pay for, at the times and for the durations specified in this Lease, any insurance required by this Lease or fails to carry insurance required by law or governmental regulation, Landlord, at any time or from time to time and without notice, may, at its option, procure such insurance and pay the premiums therefore, in which event Tenant shall repay all sums so paid by Landlord, together with interest thereon as provided in the Lease, and any costs or expenses incurred by Landlord in connection therewith within ten (10) days following Landlord's written demand to Tenant for such payment. 14. Destruction of Premises. 14.1 In the event the Premises shall be totally or partially destroyed by a risk covered by insurance required by this Lease, Landlord shall be entitled to make the loss adjustment with the insurance company insuring the loss and receive payment of the proceeds of insurance. 14.2 If the damage to the Premises cannot lawfully and reasonably be repaired within sixty (60) days after the date of damage, this Lease may be terminated by written notice of either party. If the Premises can reasonably be repaired within the sixty (60) day period, or if this Lease is not terminated in accordance with this provision, Tenant may opt to restore the Premises. In the event Tenant chooses to restore the Premises, said insurance proceeds, if any, shall be held by Landlord for the benefit of Tenant and shall be disbursed in installments as construction progresses for payment of the costs of restoration or reconstruction, upon satisfactory performance of the work required, and release of mechanics liens by all persons furnishing labor and materials thereon. If the insurance proceeds are insufficient to pay the actual costs of restoration or reconstruction, Tenant shall deposit the amount of the deficiency with Landlord upon demand therefore by Landlord, and said sums shall be held for payment of said costs and disbursed in the manner heretofore provided. Any undistributed funds shall be retained by Landlord and credited to the rent due over the remaining term of this Lease. 14.3 If Tenant elects to restore the Premises, written plans, specifications, and construction cost estimates for the restoration shall be prepared by Tenant and forwarded to Landlord for approval prior to the performance of any work. Said documents shall be prepared and submitted in a timely manner following adjustment of the loss and receipt of the proceeds of insurance by Landlord. The required construction shall be performed by Tenant and/or licensed and bonded contractor(s), who shall be required to carry comprehensive liability and property damage insurance, workers compensation insurance, and standard fire and extended coverage insurance, with vandalism and malicious mischief endorsements, during the period of construction, in amounts equal to insurance limits required herein, or in greater amounts if otherwise reasonably required by Landlord. Said construction shall be commenced promptly following approval by Landlord, the issuance of applicable permits and posting of the construction site by Landlord with notice of non-responsibility, and shall be diligently prosecuted to completion. All work shall be performed in accordance with the approved 191695.1 10 Book Page 70 plans and specifications, unless changes are approved in writing, in advance, by Landlord. Tenant agrees that Landlord may have on the site at any time during the construction period, an inspector who shall have the right to access the Premises and the work occurring thereon. Tenant, at the commencement of the construction work, shall notify Landlord in writing of the identity, place of business, and telephone number or responsible person(s) in charge of construction. Tenant shall ensure that all construction shall be performed in a good and workmanlike manner. Upon completion of the restoration, Tenant shall immediately record a notice of completion with the Orange County Recorder. 14.4 In the event the Premises shall be totally or partially destroyed by a risk for which insurance coverage is not required or provided herein, Landlord, in its sole discretion, may either restore Premises or terminate this Lease by providing notice to Tenant pursuant to Paragraph 22 herein. 14.5 If Tenant elects not to restore the Premises, the insurance proceeds shall be first used to demolish and clear the Premises. Thereafter, following Landlord's compensation for any amounts remaining owing to Landlord pursuant to this Lease, Tenant shall be entitled to the remainder of the insurance proceeds. 14.6 Under no circumstances shall Landlord have any obligation to restore or reconstruct the Premises. 15. Reconstruction Affecting Premises. 15.1 In the event Tenant elects to partially or fully reconstruct or cause to be constructed a new facility because of destruction of the Premises as described in Paragraph 14.1, this Lease shall continue in full force and effect. 15.2 Tenant agrees to accept the remedy provided in this Lease in the event of destruction or damage to the Premises, and hereby waives any and all additional rights and remedies for relief or compensation that may presently be available or may hereafter be made available against Landlord under the laws and statutes of this State. 16. Condemnation. 16.1 If all or any portion of the Premises are condemned, transferred in lieu of condemnation, taken by the power of eminent domain, or sold by Landlord under threat of exercise of said power, Landlord or Tenant may, upon written notice given within (60) days after the taking or transfer, terminate this Lease. 16.2 Tenant shall not be entitled to share in any portion of the award, and Tenant expressly waives any right or claims to any part of the award. Tenant shall, however, have the right to claim and recover, from the condemning authority only, but not from Landlord, any amounts necessary to reimburse Tenant for the cost of removing stock and fixtures. 191695.1 11 Book Page 71 16.3 Each party hereby waives the provIsIons of California Code of Civil Procedure 1265.130 allowing either party to petition the Superior Court to terminate this Lease in the event of a partial taking of the premises. 17. Liens. 17.1 Tenant shall not permit to be placed against the Premises, or any part of the Premises, any mechanics', materialmen's, contractors', subcontractors' or other liens. Tenant shall indemnify, defend (with counsel acceptable to Landlord) and hold Landlord harmless from all liability for any and all liens, claims and demands, together with the costs of defense and reasonable attorneys' fees related to same. Landlord reserves the right, at any time and from time to time, to post and maintain on the Premises, any portion thereof or on the improvements on the Premises any notices of nonresponsibility or other notice as may be desirable to protect Landlord against liability. In addition to and not in limitation of Landlord's other rights and remedies under this Lease, should Tenant fail, within ten (10) days of a written request from Landlord, to discharge any lien or claim related to Tenant's use of the Premises, or to indemnify, hold harmless and defend Landlord from and against any loss, damage, injury, liability or claim arising out of Tenant's use of the Premises as provided herein, then Landlord, at its option, may elect to pay any lien, claim, loss, demand, injury, liability or damages, or settle or discharge any action or satisfy any judgment and all costs, expenses and attorneys' fees incurred in doing so shall be paid to Landlord by Tenant upon written demand, together with interest thereon at the rate of seven percent (7%) per annum (but in no event more than the maximum interest rate permitted by law) from the date incurred or paid through and including the date of payment. 18. Assignment, Sublease, and Encumbrance. 18.1 Tenant shall not voluntarily assign, hypothecate, mortgage or encumber its interest in the Lease or in the Premises, or sublease or license the use of any part of the Premises, or allow any other person or entity, except Tenant's authorized representatives, to occupy or use any part of the Premises without the prior written consent of Landlord. Landlord may in its sole discretion withhold such consent. 18.2 Any attempted assignment, hypothecation, mortgage, sublease, or license of the Premises without the prior written consent of the Landlord shall render this Lease null and void. 18.3 Landlord may assign any or all of its interest in this Lease at any time. 18.4 Each and all of the provisions, agreements, terms, covenants, and conditions contained in this Lease shall be binding upon any transferee hereof or any interest herein. 191695.1 12 Book Page 72 19. Entry. 19.1 Landlord shall have the right to enter the Premises at all times to access its facilities. 19.2 Tenant shall permit Landlord or its agents to enter upon the Premises at all reasonable times for the purposes of inspecting the Premises; maintaining or repairing the Landlord's facilities and appurtenances installed on, in, or through the Premises; or measuring, testing, or otherwise investigating the Premises in preparation for construction of the planned pump station. 19.3 Any officers and/or authorized employees of Landlord may enter upon the Premises at any and all reasonable times for the purpose of determining whether or not Tenant is in compliance with the terms and conditions of this Lease, or for any other purpose incidental to the rights of Landlord within the Premises. 19.4 Should Landlord determine Tenant to be in breach of its obligations under this Lease, in addition to all other available remedies, Landlord may, but shall not be obliged to, enter upon the Premises and correct Tenant's deficiencies using Landlord's forces, equipment, and materials on the Premises, or by employing an independent contractor. Landlord's cost so incurred, including direct and indirect overhead costs as determined by Landlord, shall be reimbursed to Landlord by Tenant and/or its sureties within thirty (30) days of demand thereof. 19.5 In the event of Tenant's abandonment, vacation, or discontinuation of operations for a period of twenty-one (21) consecutive scheduled working days, Tenant hereby irrevocably authorizes Landlord's officers, employees, agents, and independent contractors to (1) take possession of the Premises, including all Improvements, equipment, and inventory thereon; (2) remove any and all persons or property on the Premises and place any such property in storage for the account of and at the expense of Tenant; (3) lease or license the use of the Premises; and (4) after payment of all expenses of such subleasing or licensing, apply all payments realized therefrom to the satisfaction and/or mitigation of all damages arising from Tenant's breach of this Lease. 19.6 Entry by the officers, employees, agents or independent contractors of Landlord upon the Premises for the purpose described in this Paragraph shall be without prejudice to the exercise of any other rights provided herein or by law to remedy a breach of this Lease. 20. Performance Meeting. 20.1 Tenant or its designee shall meet with the Landlord's General Manager or his/her designees at such times as may be requested by Landlord to review Tenant's performance under this Lease and to discuss any problems under the Lease as determined by the Landlord. 191695.1 13 Book Page 73 21. Breach. 21.1 In the event Tenant shall default in any of its obligations under the Lease and after written notice to Tenant such default continues for thirty (30) days following Tenant's receipt of such notice, Tenant shall forfeit all rights under this Lease, and Landlord or its agents may, at their option, terminate this Lease, by providing notice pursuant to Paragraph 22, and take immediate possession by action of forcible entry and detainer or may avail themselves of any legal remedies they may then possess. 22. Notice. 22.1 All notices or other communications required or permitted hereunder shall be in writing, and shall be personally delivered or sent by registered or certified mail, postage prepaid, return receipt requested, delivered or sent by electronic transmission, and shall be deemed received upon the earlier of (i) the date of delivery to the address of the person to receive such notice if delivered personally or by messenger or overnight courier; (ii) three (3) business days after the date of posting by the United States Post Office if by mail; or (iii) when sent if given by electronic transmission. Any notice, request, demand, direction, or other communication sent by electronic transmission must be confirmed within forty-eight (48) hours by letter mailed or delivered. Notices or other communications shall be addressed as follows: To Landlord: To Tenant: Orange County Sanitation District Post Office Box 8127 Fountain Valley, CA 92728-8127 Attention: General Manager Telephone: (714) 962-2411 Facsimile: (714) 962-0356 Nautical Enterprises, Inc. H & S Yacht Sales Attention: Mr. Michael Berk, President 955 Harbor Island Drive, Suite 110 San Diego, CA 92101 Telephone: ______ _ Facsimile: ------- Either party may, by written notice to the other, designate a different address, which shall be substituted for that specified above. 191695.1 14 Book Page 74 23. Events of Default. 23.1 The following shall constitute an event of default: 23.1.1 Tenant's failure to punctually make the payments due under this Lease, where the delinquency continues for more than ten (10) days from the date such payment is due. 23.1.2 Tenant's failure to operate in the manner required by this Lease, where such failure continues for more than ten (10) days following receipt of written notice from Landlord to correct the condition therein specified. 23.1.3 Tenant's failure to maintain the Premises and Improvements in the state of repair required under this Lease, and in a clean, sanitary, safe, and satisfactory condition, where such failure continues for more than ten (10) days following receipt of written notice from Landlord to correct the conditions therein specified. Where fulfillment of said maintenance obligation requires activity over a period of time and Tenant shall have immediately, following receipt of notice, commenced whatever action may be required to cure the particular default and continued such performance diligently, said time may be waived in writing in the manner and to the extent determined by Landlord. In the event Tenant fails to correct any maintenance or repair deficiency within the prescribed time, Landlord may, at its option, exercise its rights of entry and repair under Paragraph 19.4 and/or terminate this Lease as provided in Paragraph 24. 23.1.4 Tenant's failure to keep , perform, and observe any other promises, covenants, conditions, and agreements set forth in this Lease, where such failure continues for more than ten (10) days after receipt of written notice from Landlord to correct the condition therein specified. Where fulfillment of any maintenance or repair obligation requires activity over a period of time and Tenant shall have immediately, following receipt of notice, commenced whatever may be required to cure the particular default and continued such performance diligently, said time may be waived in writing in the manner and to the extent determined by Landlord. 23.1.5 The filing of a voluntary petition in bankruptcy by Tenant; the adjudication of Tenant as a bankrupt; the appointment of a receiver or trustee of Tenant's assets; the making of a general assignment for the benefit of creditors; a petition or answer seeking reorganization of Tenant under any Federal reorganization act; the occurrence of any act which operates to deprive Tenant permanently of the rights, powers, and privileges necessary for the proper conduct of its operations under this Lease; the levy of any attachment or execution which substantially interferes with Tenant's operations under this Lease and which is not vacated, dismisses, stayed, or set aside within a period of sixty (60) days; or a reasonable determination by Landlord that Tenant is insolvent. 191695.1 15 Book Page 75 23.1.6 The failure to submit written plans for the Improvements on or before the times designated in this Lease for submission thereof. 23.1. 7 The failure to commence required construction of the Improvements or any phase thereof on or before the time approved by Landlord for commencement thereof. 23.1.8 The failure to complete construction of the Improvements on or before the time approved by Landlord for completion thereof. 23.1.9 Tenant's failure to procure or maintain required insurance as provided in Paragraph 13. 24. Termination of Lease. 24.1 Upon the occurrence of any one or more events of default, Landlord shall give Tenant ten (10) days written notice, pursuant to Section 22 herein, of the condition of default. The notice shall also inform Tenant that if the default is not corrected within the time specified in the notice, this Lease shall be subject to termination. Should Tenant fail to correct the default within the time specified in the notice, Landlord may give Tenant written notice of the termination of the Lease, which shall become effective immediately. 24.2 Upon termination pursuant to Section 24.1, Landlord shall have the right to take possession of the Premises, including all improvements, equipment, and inventory located thereon and use same for the purpose of satisfying and or mitigating all damages arising from termination. 24.3 Action by Landlord to effectuate a termination and forfeiture of possession shall be without prejudice to its exercise of any other rights provided herein or by law to remedy a breach of this Lease. 24.4 Notwithstanding Section 2.1, this Lease is revocable at will by either party, and either party may terminate this Lease for any reason upon thirty (30) days written notice, pursuant to Section 22 herein. 25. Surrender. 25.1 Upon expiration or termination of this Lease, Tenant shall peaceably vacate the Premises and shall remove all Improvements, equipment, inventory, and personalty, unless otherwise mutually agreed, in writing, by the parties. Title to the Premises and Improvements shall remain vested in Landlord. 25.2 Upon expiration or termination of this Lease, Tenant shall, at Landlord's request, execute and deliver to Landlord within thirty (30) days after service of written demand, a good and sufficient quitclaim deed of Tenant's interest in this Lease and the 191695,1 16 Book Page 76 Premises. Should Tenant fail or refuse to deliver to Landlord such quitclaim deed, written notice by Landlord reciting the failure of Tenant to execute and deliver the quitclaim deed, shall, after ten (10) days from the date or recordation of the notice, be conclusive evidence against Tenant and all other person claiming under Tenant, of the termination of this Lease. 26. No Relocation Benefits or Loss of Goodwill. 26.1 Tenant expressly waives any and all relocation assistance, relocation benefits, or compensation for loss of goodwill, known or unknown, to which it is or might be entitled upon the termination of the terms of this Lease, including the provisions of California Civil Code Section 1542. In no event will Landlord be obligated to pay any costs or charges related to costs, expenses, damages, or other charges Tenant might incur as a result of its move to or from the Premises, securing new facilities, or maintaining customer relations. 27. Landlord-Tenant Relationship. 27 .1 This Lease is not intended and shall not be construed to create the relationship of agent, servant, employee, or representative of the Landlord by Tenant. 27.2 Tenant understands and agrees that all persons furnishing services to Tenant pursuant to this Lease are, for purposes of workers compensation and liability, solely employees of the Tenant and not of Landlord. 27.3 Tenant shall bear the sole responsibility and liability for furnishing workers compensation benefits to any person for injuries from or connected with services performed on behalf of Tenant pursuant to this Lease. 27.4 Tenant understands and specifically agrees to inform its employees that Tenant is a tenant of Landlord. Tenant understands and specifically agrees to inform its employees that Tenant is not an agent, servant, employee, or representative of Landlord. 27.5 Tenant understands and specifically agrees to inform its employees that they are not agents, servants, employees, or representatives of Landlord. 28. Indemnity. 28.1 Tenant, as a material part of the consideration to be rendered to Landlord, hereby agrees that it will defend (with counsel acceptable to Landlord), indemnify, and hold harmless Landlord and all of its officers, employees, agents, and independent contractors thereof from any loss, damage, injury, accident, casualty, liability, claim, cost or expense (including, but not limited to, reasonable attorneys' fees) of any kind or character to any person or property (collectively, "Claims") arising from or related to Tenant's use of the premises, the conduct of Tenant's business, and/or any act or 191695.1 17 Book Page 77 omission of Tenant, its employees, agents, contractors, or invitees. Tenant shall not be liable for such Claims to the extent and in the proportion that the same is ultimately determined to be attributable to the sole gross negligence or intentional misconduct of Landlord. 28.2 Tenant hereby assumes all risk of damage to property or injury to person in or about the Premises from any cause, and Tenant hereby waives all claims in respect thereof against Landlord. 28.3 All indemnity obligations under this Section shall survive the expiration or termination of the Lease. 28.4. Landlord shall not be liable for any loss or theft of any property on the Premises. 29. Attorney Fees. 29.1 Should either party to this Lease commence an action against the other party arising out of or in connection with this Lease, the prevailing party shall be entitled to its attorneys' fees and reasonable costs incurred in litigating any dispute. 30. Waiver. 30.1 Any waiver by Landlord of any default or breach of any covenant, condition, term, and agreement contained in this Lease, shall not be construed to be a waiver of any subsequent or other default or breach, nor shall failure by Landlord to require exact, full, and complete compliance with any of the covenants, conditions, terms, or agreements contained in this Lease be construed as changing the terms of this Lease in any manner or preventing Landlord from enforcing the full provisions hereof. 30.2 No delay, failure, omIssIon of Landlord to exercise any right, power, privilege, or option arising from any default or breach, nor any subsequent acceptance of payment then or thereafter by Landlord, shall impair any such right, power, privilege, or option or be construed as a waiver of or acquiescence in such default or breach, or as a relinquishment of any right. 30.3 The rights, powers, options, privileges, and remedies available to Landlord under this Lease shall be cumulative. 31. Subordination, Attornment and Estoppel Certificate. 31.1 Subordination. Upon written request of Landlord, Landlord's mortgagee, the beneficiary of a deed of trust of Landlord or a lessor of Landlord, Tenant will subordinate its rights pursuant to this Lease in writing (a) to the lien of any mortgage, deed of trust or the interest of any lease in which Landlord is the lessee (or, at Landlord's option, cause the lien of said mortgage, deed of trust or the interest of any 191695.1 18 Book Page 78 lease in which Landlord is the lessee to be subordinated to this Lease), (b) to any covenants, conditions, restrictions, easements, ground leases, mortgages or deeds of trust affecting the Premises (collectively, "Agreements"), (c) upon any building hereafter placed upon the land of which the Premises are a part, and (d) to all advances made or hereafter to be made upon the security thereof. 31.2 Attornment. In the event any proceedings are brought for foreclosure, or in the event of the exercise of the power of sale under any mortgage or deed of trust made by Landlord encumbering the Premises, or should a lease in which Landlord is the lessee be terminated, Tenant shall attorn to the purchaser or lessor under such lease upon any foreclosure, sale or lease termination and recognize the purchaser or lessor as Landlord under this Lease, provided that the purchaser or lessor shall acquire and accept the Premises subject to this Lease. 31.3 Estoppel Certificate. Tenant agrees, upon not less than ten (10) days prior notice by Landlord, to execute, acknowledge and deliver to Landlord, a statement in writing in such form as may be required by Landlord or Landlord's mortgagee or beneficiary ("Tenant's Certificate"). It is intended that any Tenant's Certificate delivered pursuant hereto may be relied upon by Landlord, any prospective tenant of the Premises, any current or prospective mortgagee or beneficiary, or by any other party who may reasonably rely on such statement. At Landlord's option, the failure to deliver such Tenant's Certificate within such time shall be a default under this Lease by Tenant, and it shall be conclusively presumed, and shall constitute a representation and warranty by Tenant, that (i) this Lease is in full force and effect without modification, and (ii) Landlord is not in breach or default of any of its obligations under the Lease. 32. Complete Agreement and Amendment. 32.1 This Lease and exhibits attached hereto constitute the entire agreement between the Landlord and Tenant with respect to the Premises. Any other agreements, promises and representations with respect thereto, other than those contained herein, are expressly revoked. 32.2 This Lease may only be modified in the form of a written amendment signed by authorized representatives of both parties. 33. Time of the Essence. 33.1. Time is of the essence in the performance of Tenant's obligations under this Lease. 34. Severability and Applicable Law. 34.1 Whenever possible, each provision of this Lease shall be interpreted in such a manner as to be effective and valid under applicable law, but if any provision of this Lease shall be invalid under the applicable law, such provision shall be ineffective 191695.1 19 Book Page 79 only to the extent of such prohibition or invalidity, without invalidating the reminder of that provision, or the remaining provisions of this Lease. 34.2 This Lease has been made and entered into in the State of California and the laws of this State shall govern its validity and interpretation in the performance hereunder by the parties. 35. Counterparts. 35.1 This Lease may be executed in counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. IN WITNESS WHEREOF, the parties hereto have subscribed their signatures on this_ day of ______ , 2004. APPROVED AS TO FORM Thomas L. Woodruff General Counsel 191695.1 ORANGE COUNTY SANITATION DISTRICT Chairman, Board of Directors Board Secretary NAUTICAL ENTERPRISES, INC., dba H & S YACHT SALES Michael Berk, President 20 Book Page 80 OFFICE LEASE AGREEMENT BETWEEN ORANGE COUNTY SANITATION DISTRICT AND JOHN R. FINNELL This Lease Agreement ("Agreement" or "Lease") is entered into this 1st day of September, 2004 ("Effective Date") by and between ORANGE COUNTY SANITATION DISTRICT ("OCSD" or "Landlord") and JOHN R. FINNELL ("Tenant"). RECITALS A. Landlord is a single purpose government entity created pursuant to the County Sanitation District Act of 1923, is a political subdivision of the State of California, and provides wastewater treatment for portions of Orange County, California, including Newport Beach. B. Landlord is the owner of certain real property located in the City of Newport Beach, County of Orange, State of California, including the real property and the buildings and other improvements located thereon, commonly known as 1730 West Coast Highway, (the "Property"). C. Landlord purchased the Property from International Bay Club, International, Inc. on or about September 1, 2004, as part of a plan to replace the existing Rocky Point Pump Station. D. Landlord desires to construct a new pump station and associated structures on or near the Property, beginning approximately on or about June 2006. E. Landlord and Tenant acknowledge that construction of the desired pump station and associated structures will require the demolition and destruction of some or all of the existing structures on the Property and the current use of the Property to cease. F. Tenant currently occupies One Ground Floor Office in a building upon the Property on a month-to-month basis pursuant to the "Holdover" terms of a written lease agreement with the Property's prior owners, which lease has expired. G. Landlord desires to lease to Tenant and Tenant desires to lease from Landlord, the Premises, upon the terms and conditions set forth herein. NOW THEREFORE, the parties hereto agree as follows: 191834.1 1 Book Page 81 AGREEMENT 1. Premises. 1.1 Landlord hereby leases to Tenant and Tenant hereby leases from Landlord, One Ground Floor Office located at 1730 West Coast Highway, Newport Beach, CA 92663 ("Premises"), upon the terms and conditions set forth in this Agreement. 1.2 Tenant has inspected and accepts the Premises "As Is" and in its present condition and makes no demand on Landlord for any improvements or alteration thereof. 1.3 The title to the Premises and any improvements thereon, present or future, shall remain in Landlord or Landlord's successor or assignee. Tenant agrees never to assail, contest, or resist said title. 1.4 In conjunction with Tenant's lease of the Premises, Tenant shall be entitled to use of the parking spaces on the Property for the parking of Tenant's and its customers' and guests' motor vehicles, but only the extent such parking is necessary to and in furtherance of Tenant's business. Tenant shall not use any parking spaces on the Property for the storage of or advertising for sale of motor vehicles. 2. Term. 2.1 The term of this Lease shall be month-to-month, commencing September 1, 2004, and continuing until terminated by mutual written agreement of the parties or as provided in Paragraph 24. 2.2 Possession of the Premises, including all structures, buildings, and/or improvements thereon, shall be surrendered to Landlord immediately upon expiration or termination of this Lease. 3. Rent. 3.1 Tenant shall pay to Landlord a monthly rent of two hundred fifty dollars ($250.00). Rent for the first month of the Lease will be prepaid on or before September 1, 2004. Subsequent rent shall be payable monthly, in advance, on the first day of each month. 3.2 Rent shall be payable at the Landlord's office at P.O. Box 8127, Fountain Valley, CA 92728, or at such other place or places as Landlord from time to time may designate by notice provided pursuant to Paragraph 22 herein. 191834_1 2 Book Page 82 3.3 Rent and other sums due Landlord under this Lease shall be due as specified in this Lease and shall bear interest at the rate of five percent (5.0%) per annum until paid, if not paid within ten (10) calendar days after the date on which the payment is due. In no event, however, shall any such interest charges exceed the maximum amount permitted by law. 4. Late Charges. 4.1 Tenant acknowledges that late payment of rent or other sums due will cause Landlord to incur costs, the exact amount of which will be difficult to ascertain. Accordingly, if any installment of rent or any other sum due from the Tenant is not received by Landlord within ten (10) days of the date on which it is due, Tenant shall pay to Landlord, in addition to principal and interest plus any other amounts owing, the lesser of the maximum amount allowed by law or ten percent (10%) of such overdue amount. In addition, Tenant shall pay Landlord any attorneys' fees or notice/process service fees incurred by Landlord by reason of Tenant's failure to pay rent or other charges when due hereunder. In addition, all unpaid amounts shall accrue interest at the lesser of the maximum rate allowed by law or 5% per annum until paid. 5. Security Deposit. 5.1 Concurrently with Tenant's execution of this Lease, Tenant shall deposit with Landlord a security deposit in the amount of two hundred fifty dollars ($250.00). Tenant's security deposit shall be held by Landlord as security for the faithful performance by Tenant of all the terms of this Lease. If Tenant defaults with respect to any provision of this Lease, Landlord may (but shall not be required to do so) without prejudice to any other remedy, use, apply or retain all or any part of the security deposit for the payment of any sum in default, or for any amount which Landlord may become obligated to spend by reason of Tenant's default, or for any other loss or damage which Landlord may suffer by reason of Tenant's default. If any portion of the security deposit is so used or applied, Tenant shall, within five (5) days after written demand, deposit cash with Landlord sufficient to restore the security deposit to its original amount. Landlord shall not be required to keep the security deposit separate from its general funds, and Tenant shall not be entitled to interest on such deposit. If Tenant fully performs every provision of this Lease, the security deposit or any balance thereof shall be returned to Tenant within thirty (30) days following expiration of the Lease. 6. Taxes and Assessments. 6.1 Landlord shall pay all real property taxes and assessments all which may be levied by the State, County, or any other tax or assessment-levying body upon the Premises and any improvements located thereon. 191834,1 3 Book Page 83 6.2 Tenant shall pay, before delinquency, all taxes, assessments, fees, and charges on personal property, goods, merchandise, fixtures, appliances, and equipment used on the Premises. 7. Utilities. 7 .1 Tenant shall be responsible for providing any and all utilities, including, but not limited to, all water, gas, heat, light, power, telephone, and other utility services, required by Tenant during the term of this Lease, together with any taxes thereon and for all connection charges. If any such services are not separately metered to Tenant, the Tenant shall pay a reasonable proportion, to be determined by Landlord, of all charges jointly metered with other premises. 8. Permitted Uses of Premises. 8.1 Generally. The Premises shall be used by Tenant exclusively for business purposes. Notwithstanding the foregoing, Tenant shall not cause or permit the Premises to be used in any way which (i) constitutes a violation of any law, ordinance, or governmental regulation or order regulating the manner of use by Tenant of the Premises (including, without limitation, any law ordinance, regulation or order relating to Hazardous Materials), (ii) constitutes a nuisance or waste, or (iii) increases the cost of any insurance relating to the Premises paid by Landlord. Tenant shall obtain, at its sole cost and expense, all governmental permits, licenses and authorizations of whatever nature required by any governmental agencies having jurisdiction over Tenant's use of the Premises. Further, Tenant, at its sole cost, will comply with all applicable governmental laws and regulations in connection with its operations within the City of Newport Beach. Tenant will also comply with any and all reasonable rules and regulations promulgated by Landlord. The Premises shall be used solely for the use described in this Section 8 and for no other use or purpose. No signage shall be installed on the Premises or within the City of Newport Beach without receipt of the prior written approval of Landlord. 8.2 Hazardous Materials. As used in this Lease, the term "Hazardous Materials" means any flammable items, explosives, radioactive materials, hazardous or toxic substances, material or waste or related materials, including any substances defined as or included in the definition of "hazardous substances", "hazardous wastes", "hazardous materials" or "toxic substances" now or subsequently regulated under any applicable federal, state or local laws or regulations, including without limitation petroleum-based products, paints, solvents, lead, cyanide, DDT, printing inks, acids, pesticides, ammonia compounds and other chemical products, asbestos, PCBs and similar compounds, and including any different products and materials which are subsequently found to have adverse effects on the environment or the health and safety of persons. Tenant shall not cause or permit any Hazardous Materials to be generated, produced, brought upon, used, stored, treated or disposed of in or about the Premises by Tenant, its agents, employees, contractors, 191834.1 4 Book Page 84 sublessees or invitees in violation of any applicable laws, codes, ordinances or regulations governing the same. 9. Tenant Improvements. 9.1 Except as may exist on the Property and Premises as of the Execution Date, no structure, sign or other improvement of any kind shall be constructed on the Property or Premises by Tenant, its employees, agents or contractors without the prior written approval of Landlord in each case. Approval may be withheld, conditioned or delayed in Landlord's sole and absolute discretion. No changes, modifications or alterations from approved plans and specifications may be made without Landlord's prior written approval. No approval by Landlord of any plans or specifications shall constitute (i) approval of architectural or engineering sufficiency or representation, or (ii) warranty by Landlord as to the adequacy or sufficiency of the plans and specifications or the improvements contemplated for Tenant's use or purpose. Landlord, by approving the plans and specifications, assumes no responsibility or liability for any defect in any improvements constructed on the basis of the plans and specifications. Tenant expressly agrees to comply with all applicable signage ordinances. 9.2 Tenant shall permit Landlord to inspect the Premises during construction of the Improvements. 9.3 Except as otherwise provided in this Lease, ownership of all Improvements on the Premises shall immediately vest and remain vested in Landlord, without compensation being paid therefore by Landlord. 9.4 Tenant shall construct, perform, complete, and maintain all Improvements in a good and workmanlike manner and with high quality materials, and shall furnish all tools, equipment, labor, and material necessary to perform and complete the same. 9.5 Upon termination of this Lease, Tenant shall assign to Landlord all express warranties furnished by other persons and remaining in effect in connection with the construction and installation of the Improvements. 10. Maintenance and Repairs. 10.1 Tenant shall, at its sole cost and expense during the term of this Lease, keep and maintain the Premises and all Improvements, fixtures, and equipment thereon, in good, operable, usable, and sanitary order and repair, and in a good, safe, and first-class condition, providing for such repairs, replacements, rebuilding, and restoration as may be required by Landlord to comply with the requirements of this Lease. Tenant shall furnish all necessary equipment, supplies, and material of good quality and in sufficient quantity to fulfill the requirements of this Lease and to maintain an acceptable and professional level of maintenance. Any replacements, 191834_1 5 Book Page 85 rebuilding, restoration and/or modifications or additions to the Premises shall have the prior written approval of Landlord. 10.2 Tenant shall, at its sole cost and expense during the term of this Lease, keep the Premises and surrounding Property free and clear of rubbish and litter and shall deposit rubbish and litter in designated trash containers. No offensive matter or refuse or substance constituting an unnecessary, unreasonable, or unlawful fire hazard, or material detrimental to the public health shall be permitted to remain on the Premises and Tenant shall prevent any accumulation thereof from occurring. 10.3 All work performed under this Paragraph 10 shall be performed in accordance with the highest industry-wide standards at a frequency sufficient to maintain the first-class condition of the Premises. 10.4 Landlord has the right to conduct regularly scheduled maintenance inspections of the Premises. 10.5 Tenant shall provide Landlord with the names and telephone numbers of at least two (2) qualified persons who can be contacted by Landlord's representatives if an emergency maintenance or repair condition occurs during the hours when Tenant's normal work force is not present. Landlord shall call for such assistance only in the event of a genuine and substantial emergency. 11. Capital Repairs and Improvements. 11.1 Tenant acknowledges and agrees that as the prior lessee of the Premises it has substantial knowledge as to the condition of the Premises and that it is Landlord's intent to demolish the existing structures and construct a pump station on the Property after the surrender of the Premises by Tenant. As such, should the need for capital repairs or improvements to the Premises arise during the original Lease Term (including, without limitation (i) improvement or repair of the structural components of any improvements on the Premises [including, the exterior walls, foundation, slab and structural columns and all components of the roof], (ii) improvement, repair or replacement of any plumbing, electric, fire sprinkler, lighting, HVAC, mechanical and sewer systems in or servicing any improvements on the Premises, or (iii) any retrofits, upgrades, replacements and the like), such repairs or improvements shall be completed by Tenant itself, at Tenant's sole and exclusive cost, in good workmanlike manner, and only to the extent necessary for the occupancy of the Premises by Tenant for the duration of the Term. Tenant hereby waives its rights to compel Landlord to repair, replace, upgrade or otherwise maintain the Premises. 11 .2 The provisions of Section 9, above, regarding Tenant Improvements shall also be applicable to all Capital Repairs and Improvements made under this Section 11. 191834.1 6 Book Page 86 12. Operating Responsibilities. 12.1 Tenant shall operate, maintain, manage and keep the Premises in good repair. 12.2 Tenant shall conform to abide by all applicable City and County Ordinances and all State and Federal laws and regulations and shall obtain all required permits and licenses necessary for the operation of its facilities. 12.3 Tenant shall exercise every reasonable effort to prevent loud, boisterous, or disorderly person from loitering about the Premises. 12.4 Tenant shall not knowingly permit any illegal activities to be conducted upon the Premises. 12.5 Tenant may, at its own expense, place signs upon the Premises subject to the prior written approval of Landlord. The placement of such signs shall comply with applicable law. All signage placed upon the Premises by Tenant shall remain the Tenant's property and shall be removed by Tenant upon termination or expiration of this Lease at Tenant's expense. Any damage caused by such removal shall be repaired at Tenant's expense. 12.6 Tenant shall maintain an adequate and proper staff. Landlord may at any time give Tenant written notice of noncompliance with this Lease. Tenant shall take all reasonable measures to ensure that the conduct and activities of Tenant's employees shall not be detrimental to the interest of the public. 12.7 Tenant may provide any legal devices, mechanisms, or equipment designed for the purpose of protecting the Premises from theft, burglary, or vandalism, provided that installation thereof does not adversely affect Landlord's use of the Property. All such purchases and installations shall be at Tenant's sole expense. Upon Landlord's request, prior to the expiration or termination of this Lease, Tenant shall remove same from the Premises, except for those items which have been so affixed that their removal cannot be accomplished without damage to the Premises. 12.8 Tenant, at its sole cost and expense, shall provide and install any appliances, furniture, fixtures, equipment, padlocks, or personal property required for the operation of the Premises. Upon Landlord's request, prior to the expiration of termination of this Lease, Tenant shall remove same from the Premises, except for those items which have been so affixed that their removal cannot be accomplished without damage to the Premises. Should Tenant fail to remove same within the required thirty (30) day period, Tenant shall lose all right, title, and interest therein, and Landlord may elect to keep same upon the Premises or to sell, remove, or demolish same. Tenant shall reimburse Landlord for any cost incurred in the removal 191834.1 7 Book Page 87 or demolition thereof, in excess of any consideration received from any sale of such equipment. 12.9 Tenant shall immediately correct any unsafe condition on the Premises, as well as any unsafe practices occurring thereon. Tenant shall cooperate fully with Landlord in the investigation of any injury or death occurring on the Premises, including a prompt report thereof to Landlord. 12. 10 Ten ant shall not use or permit the use of the Premises in any manner which creates a nuisance or a measurable annoyance to persons outside the Premises, including, without limitation, live, recorded, or broadcasted entertainment or the use of loud speakers or sound or light apparatus other than as may be required by law or be necessary or advisable for safety purposes. 12.11 Tenant agrees to allow inspection of the Premises, at all reasonable times, by Landlord, State officials, County officials, and fire officials. 12.12 Tenant shall construct, operate and maintain its facilities in a manner which does not cause damage to Landlord's facilities on the Property or interfere with the operation, maintenance and repair by Landlord of such facilities. 13. Insurance. 13.1 Tenant shall provide and maintain at its own expense during the term of this Lease the following insurance covering its operations and activities under this Lease. Such insurance shall be provided with insurers licensed to do business in the State of California, with a rating of at least "A-VIII," according to the latest Best's Key Rating Guide. Evidence of such insurance shall be delivered to Landlord on or before the effective date of this Lease on Landlord's own form. The Certificate of Insurance shall specifically identify this Lease and shall contain express conditions that Landlord is to be given at least thirty (30) days advance written notice by the insurer, of any material modification in or termination of insurance. Such insurance, shall be primary to and not contributing with any other insurance maintained by Landlord, and shall name the Landlord, and its officers, agents and employees as additional insureds. All insurance shall be on an occurrence basis and shall meet the following requirements: 13.1.1 General Liability Insurance. Comprehensive general liability insurance covering the Premises, and Tenant's operations and activities on the Premises in contractual, broad form property damage, and personal injury, with a combined single limit of not less than one million dollars ($1,000,000.00) per occurrence. 13.1.2 Workers Compensation Insurance. Workers compensation insurance in an amount and form meeting all applicable requirements of the 191834.1 8 Book Page 88 California Labor Code, covering all persons providing services by or on behalf of Tenant and all risks to such persons. 13.1.3 Fire and Extended Coverage Insurance. A standard form all-risk policy for the actual cash value covering fire and extended coverage, theft, burglary, vandalism, malicious mischief, sprinkler leakage and other perils of direct physical loss or damage insuring the personal property, trade fixtures, equipment, and improvements of Ten ant. 13.2 Failure by Tenant to procure or maintain required insurance shall constitute an event of default, upon which Landlord may immediately terminate this Lease. Tenant's operations shall be subject to suspension by Landlord during any period Tenant fails to maintain required insurance in full force and effect. 13.3 Risk of Loss. Landlord shall not be liable for any injury to Tenant's business or loss of income therefrom or for injury to any person or for any damage to personal property, good, wares, or merchandise sustained by Tenant or others that are caused by any defects in said Premises, or any service facilities or due to the happening of accident, including any damage caused by water, wind storm, or by any gas, steam, electrical wiring, sprinkler system, plumbing, heating or conditioning apparatus; or acts or omissions of co-tenants or other occupants of the Premises, or hereafter occurring therein or due to any part or appurtenance thereof, including any and all furniture, fixtures, and equipment of Tenant becoming out of repair, or from any act or omission of Tenant. 13.4 Waiver of Subrogation. Tenant hereby releases Landlord from liability and waives all right of recovery against Landlord for any loss in or about the Premises from perils insured against under its fire, property, or liability insurance contracts, including any all risk endorsements thereof, whether due to negligence or any other cause, provided that this Section shall be inapplicable if it would have the effect, but only to the extent it would have the effect, of invalidating any insurance coverage of Landlord or Tenant. Nothing herein shall relieve Tenant of its obligation to request and procure, to the extent available on a commercially reasonable basis, the necessary endorsements required to validly waive subrogation in accordance with this paragraph. Tenant shall, at the request of Landlord, execute and deliver to Landlord a Waiver of Subrogation in the form and content as reasonably required by Landlord's insurance carrier. To the extent Tenant fails to maintain the insurance required under the terms of this Lease, such failure shall be a defense to any claim asserted by Tenant against Landlord by reason of any loss sustained by Tenant due to circumstances that would have been covered had such required insurance been maintained. 13.5. Landlord's Substitute Performance. If Tenant fails to procure, maintain and pay for, at the times and for the durations specified in this Lease, any insurance required by this Lease or fails to carry insurance required by law or governmental regulation, Landlord, at any time or from time to time and without notice, may, at its 191834.1 9 Book Page 89 option, procure such insurance and pay the premiums therefore, in which event Tenant shall repay all sums so paid by Landlord, together with interest thereon as provided in the Lease, and any costs or expenses incurred by Landlord in connection therewith within ten (10) days following Landlord's written demand to Tenant for such payment. 14. Destruction of Premises. 14.1 In the event the Premises shall be totally or partially destroyed by a risk covered by insurance required by this Lease, Landlord shall be entitled to make the loss adjustment with the insurance company insuring the loss and receive payment of the proceeds of insurance. 14.2 If the damage to the Premises cannot lawfully and reasonably be repaired within ten (10) days after the date of damage, this Lease may be terminated by written notice of either party. If the Premises can reasonably be repaired within the ten (10) day period, or if this Lease is not terminated in accordance with this provision, Tenant may opt to restore the Premises. In the event Tenant chooses to restore the Premises, said insurance proceeds, if any, shall be held by Landlord for the benefit of Tenant and shall be disbursed in installments as construction progresses for payment of the costs of restoration or reconstruction, upon satisfactory performance of the work required, and release of mechanics liens by all persons furnishing labor and materials thereon. If the insurance proceeds are insufficient to pay the actual costs of restoration or reconstruction, Tenant shall deposit the amount of the deficiency with Landlord upon demand therefore by Landlord, and said sums shall be held for payment of said costs and disbursed in the manner heretofore provided. 14.3 If Tenant elects to restore the Premises, written plans, specifications, and construction cost estimates for the restoration shall be prepared by Tenant and forwarded to Landlord for approval prior to the performance of any work. Said documents shall be prepared and submitted in a timely manner following adjustment of the loss and receipt of the proceeds of insurance by Landlord. The required construction shall be performed by Tenant and/or licensed and bonded contractor(s), who shall be required to carry comprehensive liability and property damage insurance, workers compensation insurance, and standard fire and extended coverage insurance, with vandalism and malicious mischief endorsements, during the period of construction, in amounts equal to insurance limits required herein, or in greater amounts if otherwise reasonably required by Landlord. Said construction shall be commenced promptly following approval by Landlord, the issuance of applicable permits and posting of the construction site by Landlord with notice of non- responsibility, and shall be diligently prosecuted to completion. All work shall be performed in accordance with the approved plans and specifications, unless changes are approved in writing, in advance, by Landlord. Tenant agrees that Landlord may have on the site at any time during the construction period, an inspector who shall have the right to access the Premises and the work occurring thereon. Tenant, at the 191834.1 10 Book Page 90 commencement of the construction work, shall notify Landlord in writing of the identity, place of business, and telephone number or responsible person(s) in charge of construction. Tenant shall ensure that all construction shall be performed in a good and workmanlike manner. Upon completion of the restoration, Tenant shall immediately record a notice of completion with the Orange County Recorder. 14.4 In the event the Premises shall be totally or partially destroyed by a risk for which insurance coverage is not required or provided herein, Landlord, in its sole discretion, may either restore Premises or terminate this Lease by providing notice to Tenant pursuant to Paragraph 22 herein. 14.5 If Tenant elects not to restore the Premises, the insurance proceeds shall be first used to demolish and clear the Premises. Thereafter, following Landlord's compensation for any amounts remaining owing to Landlord pursuant to this Lease, Tenant shall be entitled to the remainder of the insurance proceeds. 14.6 Under no circumstances shall Landlord have any obligation to restore or reconstruct the Premises. 15. Reconstruction by Tenant Affecting Premises. 15.1 In the event Tenant elects to repair or reconstruct the Premises pursuant to Section 14, this Lease shall continue in full force and effect 15.2 Tenant agrees to accept the remedy provided in this Lease in the event of destruction or damage to the Premises, and hereby waives any and all additional rights and remedies for relief or compensation that may presently be available or may hereafter be made available against Landlord under the laws and statutes of this State. 16. Condemnation. 16.1 If all or any portion of the Premises are condemned, transferred in lieu of condemnation, taken by the power of eminent domain, or sold by Landlord under threat of exercise of said power, Landlord or Tenant may, upon written notice given within thirty (30) days after the taking or transfer, terminate this Lease. 16.2 Tenant shall not be entitled to share in any portion of the award, and Tenant expressly waives any right or claims to any part of the award. Tenant shall, however, have the right to claim and recover, from the condemning authority only, but not from Landlord, any amounts necessary to reimburse Tenant for the cost of removing stock and fixtures. 16.3 Each party hereby waives the provisions of California Code of Civil Procedure 1265.130 allowing either party to petition the Superior Court to terminate this Lease in the event of a partial taking of the premises. 191834 1 11 Book Page 91 17. Liens. 17.1 Tenant shall not permit to be placed against the Premises, or any part of the Premises, any mechanics', materialmen's, contractors', subcontractors' or other liens. Tenant shall indemnify, defend (with counsel acceptable to Landlord) and hold Landlord harmless from all liability for any and all liens, claims and demands, together with the costs of defense and reasonable attorneys' fees related to same. Landlord reserves the right, at any time and from time to time, to post and maintain on the Premises, any portion thereof or on the improvements on the Premises any notices of nonresponsibility or other notice as may be desirable to protect Landlord against liability. In addition to and not in limitation of Landlord's other rights and remedies under this Lease, should Tenant fail, within ten (10) days of a written request from Landlord, to discharge any lien or claim related to Tenant's use of the Premises, or to indemnify, hold harmless and defend Landlord from and against any loss, damage, injury, liability or claim arising out of Tenant's use of the Premises as provided herein, then Landlord, at its option, may elect to pay any lien, claim, loss, demand, injury, liability or damages, or settle or discharge any action or satisfy any judgment and all costs, expenses and attorneys' fees incurred in doing so shall be paid to Landlord by Tenant upon written demand, together with interest thereon at the rate of seven percent (7%) per annum (but in no event more than the maximum interest rate permitted by law) from the date incurred or paid through and including the date of payment. 18. Assignment, Sublease, and Encumbrance. 18.1 Tenant shall not voluntarily assign, hypothecate, mortgage or encumber its interest in the Lease or in the Premises, or sublease or license the use of any part of the Premises, or allow any other person or entity, except Tenant's authorized representatives, to occupy or use any part of the Premises without the prior written consent of Landlord. Landlord may in its sole discretion withhold such consent. 18.2 Any attempted assignment, hypothecation, mortgage, sublease, or license of the Premises without the prior written consent of the Landlord shall render this Lease null and void. 18.3 Landlord may assign any or all of its interest in this Lease at any time. 18.4 Each and all of the provisions, agreements, terms, covenants, and conditions contained in this Lease shall be binding upon any transferee hereof or any interest herein. 19. Entry. 19.1 Landlord shall have the right to enter the Premises at all times to access its facilities. 191834.1 12 Book Page 92 19.2 Tenant shall permit Landlord or its agents to enter upon the Premises at all reasonable times for the purposes of inspecting the Premises; maintaining or repairing the Landlord's facilities and appurtenances installed on, in, or through the Premises; or measuring, testing, or otherwise investigating the Premises in preparation for construction of the planned pump station. 19.3 Any officers and/or authorized employees of Landlord may enter upon the Premises at any and all reasonable times for the purpose of determining whether or not Tenant is in compliance with the terms and conditions of this Lease, or for any other purpose incidental to the rights of Landlord within the Premises. 19.4 Should Landlord determine Tenant to be in breach of its obligations under this Lease, in addition to all other available remedies, Landlord may, but shall not be obliged to, enter upon the Premises and correct Tenant's deficiencies using Landlord's forces, equipment, and materials on the Premises, or by employing an independent contractor. Landlord's cost so incurred, including direct and indirect overhead costs as determined by Landlord, shall be reimbursed to Landlord by Tenant and/or its sureties within thirty (30) days of demand thereof. 19.5 In the event of Tenant's abandonment, vacation, or discontinuation of operations for a period of twenty-one (21) consecutive scheduled working days, Tenant hereby irrevocably authorizes Landlord's officers, employees, agents, and independent contractors to (1) take possession of the Premises, including all Improvements, equipment, and inventory thereon; (2) remove any and all persons or property on the Premises and place any such property in storage for the account of and at the expense of Tenant; (3) lease or license the use of the Premises; and (4) after payment of all expenses of such subleasing or licensing, apply all payments realized therefrom to the satisfaction and/or mitigation of all damages arising from Tenant's breach of this Lease. 19.6 Entry by the officers, employees, agents or independent contractors of Landlord upon the Premises for the purpose described in this Paragraph shall be without prejudice to the exercise of any other rights provided herein or by law to remedy a breach of this Lease. 20. Performance Meeting. 20.1 Tenant or its designee shall meet with the Landlord's General Manager or his/her designees at such times as may be requested by Landlord to review Tenant's performance under this Lease and to discuss any problems under the Lease as determined by the Landlord. 191834.1 13 Book Page 93 21. Breach. 21.1 In the event Tenant shall default in any of its obligations under the Lease and after written notice to Tenant such default continues for thirty (30) days following Tenant's receipt of such notice, Tenant shall forfeit all rights under this Lease, and Landlord or its agents may, at their option, terminate this Lease, by providing notice pursuant to Paragraph 22, and take immediate possession by action of forcible entry and detainer or may avail themselves of any legal remedies they may then possess. 22. Notice. 22.1 All notices or other communications required or permitted hereunder shall be in writing, and shall be personally delivered or sent by registered or certified mail, postage prepaid, return receipt requested, delivered or sent by electronic transmission, and shall be deemed received upon the earlier of (i) the date of delivery to the address of the person to receive such notice if delivered personally or by messenger or overnight courier; (ii) three (3) business days after the date of posting by the United States Post Office if by mail; or (iii) when sent if given by electronic transmission. Any notice, request, demand, direction, or other communication sent by electronic transmission must be confirmed within forty-eight (48) hours by letter mailed or delivered. Notices or other communications shall be addressed as follows: To Landlord: To Tenant: Orange County Sanitation District Post Office Box 8127 Fountain Valley, CA 92728-8127 Attention: General Manager Telephone: (714) 962-2411 Facsimile: (714) 962-0356 John R. Finnell 2601 Blue Water Drive Corona Del Mar, CA 92625 Telephone: ______ _ Facsimile: Either party may, by written notice to the other, designate a different address, which shall be substituted for that specified above. 23. Events of Default. 23.1 The following shall constitute an event of default: 23.1.1 Tenant's failure to punctually make the payments due under this Lease, where the delinquency continues for more than ten (10) days from the date such payment is due. 191834.1 14 Book Page 94 23.1.2 Tenant's failure to operate in the manner required by this Lease, where such failure continues for more than ten (10) days following receipt of written notice from Landlord to correct the condition therein specified. 23 .1.3 Tenant's failure to maintain the Premises and Improvements in the state of repair required under this Lease, and in a clean, sanitary, safe, and satisfactory condition, where such failure continues for more than ten (10) days following receipt of written notice from Landlord to correct the conditions therein specified. Where fulfillment of said maintenance obligation requires activity over a period of time and Tenant shall have immediately, following receipt of notice, commenced whatever action may be required to cure the particular default and continued such performance diligently, said time may be waived in writing in the manner and to the extent determined by Landlord. In the event Tenant fails to correct any maintenance or repair deficiency within the prescribed time, Landlord may, at its option, exercise its rights of entry and repair under Paragraph 19.4 and/or terminate this Lease as provided in Paragraph 24. 23.1.4 Tenant's failure to keep, perform, and observe any other promises, covenants, conditions, and agreements set forth in this Lease, where such failure continues for more than ten (10) days after receipt of written notice from Landlord to correct the condition therein specified. Where fulfillment of any maintenance or repair obligation requires activity over a period of time and Tenant shall have immediately, following receipt of notice, commenced whatever may be required to cure the particular default and continued such performance diligently, said time may be waived in writing in the manner and to the extent determined by Landlord. 23.1.5 The filing of a voluntary petition in bankruptcy by Tenant; the adjudication of Tenant as a bankrupt; the appointment of a receiver or trustee of Tenant's assets; the making of a general assignment for the benefit of creditors; a petition or answer seeking reorganization of Tenant under any Federal reorganization act; the occurrence of any act which operates to deprive Tenant permanently of the rights, powers, and privileges necessary for the proper conduct of its operations under this Lease; the levy of any attachment or execution which substantially interferes with Tenant's operations under this Lease and which is not vacated, dismisses, stayed, or set aside within a period of sixty (60) days; or a reasonable determination by Landlord that Tenant is insolvent. 23.1.6 The failure to submit written plans for the Improvements on or before the times designated in this Lease for submission thereof. 23.1.7 Tenant's failure to procure or maintain required insurance as provided in Paragraph 13. 191834.1 15 Book Page 95 24. Termination of Lease. 24.1 Upon the occurrence of any one or more events of default, Landlord shall give Tenant ten (10) days written notice, pursuant to Section 22 herein, of the condition of default. The notice shall also inform Tenant that if the default is not corrected within the time specified in the notice, this Lease shall be subject to termination. Should Tenant fail to correct the default within the time specified in the notice, Landlord may give Tenant written notice of the termination of the Lease, which shall become effective immediately. 24.2 Upon termination pursuant to Section 24.1, Landlord shall have the right to take possession of the Premises, including all improvements, equipment, and inventory located thereon and use same for the purpose of satisfying and or mitigating all damages arising from termination. 24.3 Action by Landlord to effectuate a termination and forfeiture of possession shall be without prejudice to its exercise of any other rights provided herein or by law to remedy a breach of this Lease. 24.4 This Lease is revocable at will by either party, and either party may terminate this Lease for any reason upon thirty (30) days written notice, pursuant to Section 22 herein. 25. Surrender. 25.1 Upon expiration or termination of this Lease, Tenant shall peaceably vacate the Premises and shall remove all Improvements, equipment, inventory, and personalty, unless otherwise mutually agreed, in writing, by the parties. Title to the Premises and Improvements shall remain vested in Landlord. 25.2 Upon expiration or termination of this Lease, Tenant shall, at Landlord's request, execute and deliver to Landlord within thirty (30) days after service of written demand, a good and sufficient quitclaim deed of Tenant's interest in this Lease and the Premises. Should Tenant fail or refuse to deliver to Landlord such quitclaim deed, written notice by Landlord reciting the failure of Tenant to execute and deliver the quitclaim deed, shall, after ten (10) days from the date or recordation of the notice, be conclusive evidence against Tenant and all other person claiming under Tenant, of the termination of this Lease. 26. No Relocation Benefits or Loss of Goodwill. 26.1 Tenant expressly waives any and all relocation assistance, relocation benefits, or compensation for loss of goodwill, known or unknown, to which it is or might be entitled upon the termination of the terms of this Lease, including the provisions of California Civil Code Section 1542. In no event will Landlord be obligated to pay any costs or charges related to costs, expenses, damages, or other 191834,1 16 Book Page 96 charges Tenant might incur as a result of its move to or from the Premises, securing new facilities, or maintaining customer relations. 27. Landlord-Tenant Relationship. 27 .1 This Lease is not intended and shall not be construed to create the relationship of agent, servant, employee, or representative of the Landlord by Tenant. 27.2 Tenant understands and agrees that all persons furnishing services to Tenant pursuant to this Lease are, for purposes of workers compensation and liability, solely employees of the Tenant and not of Landlord. 27.3 Tenant shall bear the sole responsibility and liability for furnishing workers compensation benefits to any person for injuries from or connected with services performed on behalf of Tenant pursuant to this Lease. 27.4 Tenant understands and specifically agrees to inform its employees that Tenant is a tenant of Landlord. Tenant understands and specifically agrees to inform its employees that Tenant is not an agent, servant, employee, or representative of Landlord. 27.5 Tenant understands and specifically agrees to inform its employees that they are not agents, servants, employees, or representatives of Landlord. 28. Indemnity. 28.1 Tenant, as a material part of the consideration to be rendered to Landlord, hereby agrees that it will defend (with counsel acceptable to Landlord), indemnify, and hold harmless Landlord and all of its officers, employees, agents, and independent contractors thereof from any loss, damage, injury, accident, casualty, liability, claim, cost or expense (including, but not limited to, reasonable attorneys' fees) of any kind or character to any person or property (collectively, "Claims") arising from or related to Tenant's use of the premises, the conduct of Tenant's business, and/or any act or omission of Tenant, its employees, agents, contractors, or invitees. Tenant shall not be liable for such Claims to the extent and in the proportion that the same is ultimately determined to be attributable to the sole gross negligence or intentional misconduct of Landlord. 28.2 Tenant hereby assumes all risk of damage to property or injury to person in or about the Premises from any cause, and Tenant hereby waives all claims in respect thereof against Landlord. 28.3 All indemnity obligations under this Section shall survive the expiration or termination of the Lease. 191834.1 17 Book Page 97 28.4. Landlord shall not be liable for any loss or theft of any property on the Premises. 29. Attorney Fees. 29.1 Should either party to this Lease commence an action against the other party arising out of or in connection with this Lease, the prevailing party shall be entitled to its attorneys' fees and reasonable costs incurred in litigating any dispute. 30. Waiver. 30.1 Any waiver by Landlord of any default or breach of any covenant, condition, term, and agreement contained in this Lease, shall not be construed to be a waiver of any subsequent or other default or breach, nor shall failure by Landlord to require exact, full, and complete compliance with any of the covenants, conditions, terms, or agreements contained in this Lease be construed as changing the terms of this Lease in any manner or preventing Landlord from enforcing the full provisions hereof. 30.2 No delay, failure, omission of Landlord to exercise any right, power, privilege, or option arising from any default or breach, nor any subsequent acceptance of payment then or thereafter by Landlord, shall impair any such right, power, privilege, or option or be construed as a waiver of or acquiescence in such default or breach, or as a relinquishment of any right. 30.3 The rights, powers, options, privileges, and remedies available to Landlord under this Lease shall be cumulative. 31. Subordination, Attornment and Estoppel Certificate. 31.1 Subordination. Upon written request of Landlord, Landlord's mortgagee, the beneficiary of a deed of trust of Landlord or a lessor of Landlord, Tenant will subordinate its rights pursuant to this Lease in writing (a) to the lien of any mortgage, deed of trust or the interest of any lease in which Landlord is the lessee (or, at Landlord's option, cause the lien of said mortgage, deed of trust or the interest of any lease in which Landlord is the lessee to be subordinated to this Lease), (b) to any covenants, conditions, restrictions, easements, ground leases, mortgages or deeds of trust affecting the Premises (collectively, "Agreements"), (c) upon any building hereafter placed upon the land of which the Premises are a part, and (d) to all advances made or hereafter to be made upon the security thereof. 31.2 Attornment. In the event any proceedings are brought for foreclosure, or in the event of the exercise of the power of sale under any mortgage or deed of trust made by Landlord encumbering the Premises, or should a lease in which Landlord is the lessee be terminated, Tenant shall attorn to the purchaser or lessor under such lease upon any foreclosure, sale or lease termination and recognize the 191834.1 18 Book Page 98 purchaser or lessor as Landlord under this Lease, provided that the purchaser or lessor shall acquire and accept the Premises subject to this Lease. 31.3 Estoppel Certificate. Tenant agrees, upon not less than ten (10) days prior notice by Landlord, to execute, acknowledge and deliver to Landlord, a statement in writing in such form as may be required by Landlord or Landlord's mortgagee or beneficiary ("Tenant's Certificate"). It is intended that any Tenant's Certificate delivered pursuant hereto may be relied upon by Landlord, any prospective tenant of the Premises, any current or prospective mortgagee or beneficiary, or by any other party who may reasonably rely on such statement. At Landlord's option, the failure to deliver such Tenant's Certificate within such time shall be a default under this Lease by Tenant, and it shall be conclusively presumed, and shall constitute a representation and warranty by Tenant, that (i) this Lease is in full force and effect without modification, and (ii) Landlord is not in breach or default of any of its obligations under the Lease. 32. Complete Agreement and Amendment. 32.1 This Lease and exhibits attached hereto constitute the entire agreement between the Landlord and Tenant with respect to the Premises. Any other agreements, promises and representations with respect thereto, other than those contained herein, are expressly revoked. 32.2 This Lease may only be modified in the form of a written amendment signed by authorized representatives of both parties. 33. Time of the Essence. 33.1. Time is of the essence in the performance of Tenant's obligations under this Lease. 34. Severability and Applicable Law. 34.1 Whenever possible, each provision of this Lease shall be interpreted in such a manner as to be effective and valid under applicable law, but if any provision of this Lease shall be invalid under the applicable law, such provision shall be ineffective only to the extent of such prohibition or invalidity, without invalidating the reminder of that provision, or the remaining provisions of this Lease. 34.2 This Lease has been made and entered into in the State of California and the laws of this State shall govern its validity and interpretation in the performance hereunder by the parties. 191834.1 19 Book Page 99 35. Counterparts. 35.1 This Lease may be executed in counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. IN WITNESS WHEREOF, the parties hereto have subscribed their signatures on this_ day of ______ , 2004. APPROVED AS TO FORM Thomas L. Woodruff General Counsel 191834.1 ORANGE COUNTY SANITATION DISTRICT Chairman, Board of Directors Board Secretary John R. Finnell 20 Book Page 100 FAHR COMMI TTEE Meeting Date To Bel. of Dir. 10/13/04 10/27/04 AGENDA REPORT Item Number Item Number FAHR04-91 Orange County Sanitation District FROM: Gary Streed, Director of Finance/Treasurer SUBJECT: PERMIT USER RATES FOR FLOW, BIOCHEMICAL OXYGEN DEMAND AND SUSPENDED SOLIDS GENERAL MANAGER'S RECOMMENDATION Recommend to the Board of Directors to adopt revised rates to be charged Permit Users for flow, biochemical oxygen demand (BOD) and suspended solids (SS), based upon the Validated Capital Improvement Program (CIP) that includes meeting secondary treatment standards but excludes projects for additional capacity and based upon the actual operations & maintenance expense ratios and provides for the continuation of a total fee reduction for actual property taxes allocated to the District for each Permit User. SUMMARY In July, staff advised the Board that we discovered an inappropriate credit had reduced the calculation of the rates that individual Permit Users pay to compute their annual sewer service charge based upon their actual flow, BOD and SS discharge. The total funds that needed to be raised for the year had been reduced by the total property taxes that were expected, while each Permit User's actual annual bill was subsequently reduced by their actual property taxes allocated to the District. Correcting this double credit was expected to recover approximately $1.7 million per year. In order to brief the Board in July, the staff work behind the recommended solution to this property tax credit calculation was rushed; the immediate computation was addressed, but the opportunity to review the entire calculation was deferred. In the time between the first reading of the proposed Ordinance and the second reading in August, staff completed that analysis, developed additional recommendations and asked that consideration of the Ordinance be postponed until October when a detailed explanation of the calculation and the formula could be provided. At the September FAHR Committee meeting, staff presented a revised formula and rates that were based upon the Validated Capital Improvement Plan through 2020 that was developed subsequent to the Board's decision to meet secondary treatment discharge standards, the actual O&M costs of 2003-04, and the budgetary requirements for 2004-05. This formula excluded the reduction of total needs by property tax receipts. The Committee was generally supportive of this methodology. The remaining question was whether or not it was appropriate to include the cost of CIP projects for additional capacity in these rates. Book Page 101 Staff has reviewed that question and determined that additional capacity projects should be excluded from the calculation. In 2003-04, the Board adopted a new methodology to calculate Capital Facilities Capacity Charges (CFCCs) that is based entirely upon the projected increased flow and demand and the cost of facilities to meet those requirements. Additionally, Permit Users who exceed their baseline capacity rights are required to pay Supplemental Capital Facilities Capacity Charges to fund the additional facilities that they will require. Because these additional capacity projects are now funded from special fees, staff believes it is inappropriate to include them in the Permit User fee rates. This report will explain the process of calculating the Permit User rates, will discuss the various assumptions involved, will evaluate alternative calculation methods and will present the staff recommendation for a thorough discussion by the FAHR Committee. PRIOR COMMITTEE/BOARD ACTIONS 1. The Committee reviewed and recommended rates for 2004-05 in April, 2004, and those rates were adopted by the Board. 2. In July 2004, the Board introduced Ordinance No. OCSD-24 for first reading. 3. In August 2004, the Board deferred consideration of adoption of Ordinance No. OCSD-24 until October 2004. 4. In September 2004, the Committee reviewed alternative rate calculation methods and requested evaluation of an additional alternative. PROJECT/CONTRACT COST SUMMARY The financial cost to the District of implementing the staff recommendation will be minimal. A notice of the proposed rates will need to be mailed to every Permit User informing them of the change that is proposed and the rates that are projected for 2004-05, 2005-06, 2006-07 and 2007-08. Of course, the Board will consider these rates separately each year along with the annual sewer service fee rates. Providing the notice through 2007-08, will put all users on the same notification schedule. The cost to some Permit Users will be significant. A schedule is attached that estimates the total annual cost to each Permit User during the planning period. There will be additional, but unquantified costs to the District from explaining these costs to various Permit Users. There will be additional revenues to the District from the Permit Users who have benefited from the inappropriate reduction of rates by the amount of property tax receipts. H:ldept\agenda\FAHRIFAHR2004\1004I04-91 Permit User Rates doc Revised: 06/04/03 Book Page 102 Page 2 BUDGET IMPACT [gJ This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds . D This item has not been budgeted. D Not applicable (information item) ADDITIONAL INFORMATION Since the inception of the Permit User Fee program in 1970, users of the District's system that discharge high volumes or high strength wastewater have been required to obtain a discharge permit (either a Class I or Class II Permit) and to pay extra fees for the cost of service. The fees are initially calculated on the basis of actual flow, BOD and SS discharged to the sewer and subsequently reduced by the actual property taxes they have paid to the District. This practice was intended to ensure that these users paid their actual cost of service through a combination of user fees and property taxes. There are approximately 500 Permit Users that pay for sewer services based upon their actual flow, BOD and SS. The individual user rate that was adopted for 2004-05 for each of these parameters was calculated based upon net revenue requirements for O&M and the GIP, after subtracting other projected revenues, including property taxes, from our total revenue or spending requirements. In July, staff recommended that it was appropriate to modify the computation of the rates for flow, BOD and SS so that Permit Users were not allowed two reductions for property taxes. The attached staff report provides a very detailed accounting of the steps involved to calculate the individual rates for flow, BOD and SS for Operations & Maintenance (O&M) expenses, the GIP and for Certificate of Participation (COP) Service. The most important factors or allocations that are used in the calculations are shown in the following table. Cost Parameter Allocations Collection Treatment & Collection Treatment & System O&M Disposal O&M System CIP Disposal CIP COP Service Flow 50% 12% 90% 35% 50% BOD 34% 10% 33% 27% ss 50% 54% 32% 23% Requirement $22,605,790 $86,614,140 $5,199,433 $19,799,969 $38,757,502 The theory, philosophy, formula and allocations were used to estimate the individual Permit User rates for 2004-05 and the following three fiscal years. All of these calculations are based upon the cash flow projections in the 2004-05 budget. The actual rates for the years beyond 2004-05 will be brought to the Board as a part of each year's financial actions; they are not a part of this action. H:\deptlagenda\FAHRIFAHR200411004104-91 Permit User Rates doc Revised: 06/04/03 Book Page 103 Page 3 Adopted Proposed Estimated Estimated Estimated Description 2004-05 2004-05 2005-06 2006-07 2007-08 Flow per mg $368.58 $577.30 $637.55 $711.27 $773.32 BOD per 1000 lb $248.55 $270.68 $288.50 $311 .21 $330.53 SS per 1000 lb $238.45 $414.27 $432.14 $454.19 $473.50 Avg. Permit User @ $18,784.67 $25,395.71 $27,213.12 $29,475.80 $31,400.84 14 mg, 40 k#, 16 k# Estimated Total $8,490,633.10 $11,478,852.42 $12,300,318.42 $13,323,050.89 $14,193,168.90 Fees Using 2002-03 Quant. ALTERNATIVES Alternatives are discussed in the attached staff report and include different effective dates for the Permit User rates, changing the allocation of costs to flow, BOD and SS in some or all cost categories, and various reductions to the budgeted requirements. CEQA FINDINGS N/A ATTACHMENTS 1 . Staff Report 2. Schedule of Estimated Impact on Permit Users By Flow, BOD and SS 3. Schedule of Estimated Impact on Permit Users to 2007-08 4. Permit User Rate Calculation Model (4) 5. Average "Cash-Funded" Validated Capital Improvement Program 6. Allocation of 2003-04 Treatment and Disposal Costs to Flow, BOD and SS 7. Allocation of Validated Capital Improvement Program to Flow, BOD and SS 8. Expense and Cost Allocations GGS H:\deptlagenda\FAHRIFAHR2004\1004\04-91 Permit User Rates doc Revised: 06/04/03 Page4 Book Page 104 October 13, 2004 STAFF REPORT Calculation of Permit User Rates For Flow, Biochemical Oxygen Demand and Suspended Solids Since the inception of the Permit User Fee program in 1970, users of the District's system that discharge high volumes or high strength wastewater have been required to obtain a discharge permit (either a Class I or Class II Permit) and to pay extra fees for the cost of service. These extra fees are initially calculated on the basis of actual flow, biochemical oxygen demand (BOD) and suspended solids (SS) discharged to the sewer and that calculated total is subsequently reduced by the actual property taxes they have paid to the District. This practice was intended to ensure that these users paid their actual cost of service through a combination of user fees and property taxes. There are approximately 500 Permit Users that pay for sewer services based upon their actual flow, BOD and SS discharge to the sewer. The individual user rate that was adopted for 2004-05 for each of these parameters was calculated based upon net revenue requirements for operations and maintenance (O&M) and the validated capital improvement program (CIP), after subtracting other projected revenues, including property taxes, from our total revenue and spending requirements. In July, staff recommended that it was appropriate to modify the computation of the rates for flow, BOD and SS so that Permit Users were not allowed two reductions for property taxes. During the past few months, staff has re-evaluated each of the assumptions that are involved in calculating these rates. Central to this process was the goal to verify how our costs are allocated to, or based upon, flow, BOD and SS. This report contains the results of those evaluations. Attached to this report is a spreadsheet that calculates the proposed rates for 2004-05. Each of the lines in this spreadsheet is numbered for reference and those line numbers are included in the descriptions that follow. Component Costs There are five component costs that must be funded each year. These are: O&M in the collection system, O&M in the treatment plants, CIP in the collection system, CIP in the treatment plants and certificates of participation (COP) OCSD D P.O. Box 8127 o Fountain Valley, CA 92728-8127 o (714) 962-2411 Book Page 105 Calculation of Permit User Rates Page 2 of 6 October 13, 2004 service. Each of these components must be allocated to flow, BOD or SS before rates can be calculated. A column is included in the attached spreadsheet for each of these types of costs. O&M in the collection system has historically been allocated 100% to flow because there is no treatment or removal of BOD or SS in the sewers. A closer review of the sewage transportation process and of a change in budget preparation methods has led to a change in these allocations. Line cleaning expenses are allocated to solids, the new FOG program is allocated 70% to solids and the odor control program is allocated 90% to solids. When these allocation percentages are applied to the 2004-05 budget, the resultant overall percentages are 50% flow and 50% solids. (Column A, lines 1, 7, 8-11) CIP in the collection system has also historically been allocated 100% to flow. However, because some of the rehabilitation, refurbishment and replacement work in the sewers has been caused by gasses in the wastewater that are formed from the BOD, 10% of the collection system CIP is allocated to BOD in accordance with recommendations in the Interim Strategic Plan Update. Adjustments to the budgeted CIP are discussed later in this report. (Column B, lines 1, 7, 8-11) O&M in the treatment plant allocation percentages are calculated each year based upon the actual expenses from the year before. Each of the major unit processes (preliminary treatment, primary treatment, secondary treatment, solids disposal, effluent disposal) are allocated appropriately to flow, BOD or SS in order to calculate an average allocation for the year. Based upon the actual costs for 2003-04, the 2004-05 budget for treatment plant expenses is allocated 12% to flow, 33% to BOD and 54% to SS. (Column C, lines 1, 7, 8-11) GIP in the treatment plant is the most difficult to properly allocate. Every Master Plan or Strategic Plan requires the engineering team to evaluate every project that is proposed for the planning period and to develop the appropriate allocation ratio for that project. For example, a headworks project would be allocated 75% to flow -5% to BOD -20% to SS, while a secondary treatment project would be allocated 93% to BOD -7% SS. When all of the projects have been allocated, a weighted average is determined for the CIP through the planning period. These weighted averages may differ for each Strategic Plan based upon the level of treatment proposed or other major Board decisions. The result of this effort for the Validated Capital Improvement Program in 2003 for the treatment plants, after removing the projects for new capacity, is 35% to flow-33% to BOD -32% to SS. Adjustments to the budgeted CIP are discussed later in this report. (Column D, lines 1, 7, 8-11) COP service is the principal and interest we pay on the money we borrow in the municipal finance market. The District borrows only for the CIP, not for O&M. Book Page 106 Calculation of Permit User Rates Page 3 of 6 October 13, 2004 Because the COP (debt) service is related exclusively to the GIP and to the entire GIP, the annual payments are allocated to flow, BOD and SS based on the weighted average of the GIP for the collection system and for the treatment plants after removing the projects for additional capacity. This average is 50% to flow -27% to BOD -23% to SS. (Column D, lines 1, 7, 8-11) These allocation percentages are applied to the projected expenses or costs of the collection system O&M, treatment plant O&M and COP service in order to determine the total allocation of funding requirements to flow, BOD and SS. (Columns A-E, lines 12-16) Capital Improvement Program Adjustments The GIP for the planning period through 2020 is very much higher in the first few years than in the later years. In order to avoid an immediate rate spike when the GIP is the highest, the average annual GIP through 2020 is used to calculate the rates. In addition to avoiding an immediate rate spike, this method will provide for smooth rate increases over time. For example, the average GIP for the planning period is about $150 million, while the budgeted GIP for 2004-05 is over $231 million. (Columns B & D, line 1) At the September FAHR Committee meeting, the Directors were advised that total and average Validated GIP requirements that were included in the rate alternatives that were being reviewed included all of the projects, including those for additional capacity. The Board had previously adopted a policy to fund additional capacity projects from Capital Facilities Capacity Charges (CFCCs) and Supplemental CFCCs collected from new and expanding users. Because these additional capacity projects will not be built unless there is an increase in demand and because there is an alternative method of funding them, these projects have been removed from the Permit User rate calculation. This change removes $862 million of requirements over the planning period to 2020. Not all of our GIP is initially funded through user fees or CFCCs. The Board has decided to fund $1.4 billion of the GIP by borrowing. This is approximately 56% of the Validated GIP through 2020. Borrowing defers the need for user fees. Because we include the annual COP service in the user fee rate calculation, it is appropriate to reduce the budgeted GIP outlay by 56% to avoid double counting the GIP and the COP service. This recognition of the requirement to include only the "cash-funded" GIP reduces the average annual VCIP requirement by $54 million. A separate schedule of the adjustments to the Validated GIP discussed above is included with this package. (Columns B & D, lines 3-4) Book Page 107 Calculation of Permit User Rates Page 4 of 6 October 13, 2004 Impact of Revenues At this point, the adjusted cash needs for the year have been determined; they have been allocated to flow, BOD and SS. Rates could be calculated for each of these wastewater parameters. However, it seems to be appropriate or fair to reduce these total needs by projected revenues from other sources, notably interest income and connection fees (Capital Facilities Capacity Charges or CFCCs). While income from these sources does not reduce the cost of service, it does reduce the total amount of revenue needed from all other sources. Interest income is basically earned on the average District reserves, or cash balances, during the year. Because the annual O&M needs are funded completely each year by user fees collected that year and our reserves are principally held to meet future capital needs, the annual interest income has been allocated to Collection System CIP, Treatment Plant CIP and COP Service. Once in these three categories, the interest income is allocated to flow, BOD and SS in the ratio of the capital improvement program requirements. The interest income budget for 2004-05 was $20.5 million. (Columns B, D & E, line 6) Connection fees (CFCCs) are collected from new or expanding users to fund CIP for additional capacity projects. Because the additional capacity projects were removed from the Validated CIP in this rate calculation model, no adjustment should be made for the budgeted connection fee revenues. Quantities of Flow, BOD and SS Each Master Plan or Strategic Plan contains a flow projection for the planning period. The current Strategic Plan projection is for an average daily flow of 321 million gallons in 2020. Each year this projection is reviewed by staff and a flow estimate for the next year is developed. The current estimate for 2004-05 is 250 million gallons per day or 91,250 million gallons per year (91 billion). (Column "Description," line 18) The average BOD and SS concentration is reported each year in the O&M Annual Report for each plant along with the actual flow. The concentration for each is converted to mass, in pounds, for each plant and then divided by the total actual flow to develop a weighted average concentration for both BOD and SS for the combined treatment plants. The most recent, 2002-03, annual average concentration for BOD was 228 milligrams per liter and the concentration for SS was 232.6 milligrams per liter. These concentrations are then combined with the budgeted flow to determine the budgeted pounds of BOD and SS. (Column "Description," lines 19 & 20) Individual Rate Calculations Dividing the total requirement for flow by the total budgeted flow produces a rate for flow. The same process is followed for BOD and SS. These rates would Book Page 108 Calculation of Permit User Rates Page 5 of 6 October 13, 2004 generate all the funds required for the average year if every user was billed based upon actual flow, BOD and SS. (Columns A, 8, C, D & E, lines 18-20) Change from Prior Calculation Model Beginning in 1998-99, an additional step was added to reduce the parameter rates even more. The intent of this adjustment was to make the Permit User parameter rates equivalent to those implicit in the annual flat rate sanitary sewer service user fee. These individual rates are the de facto rates paid by all of the users who do not have Source Control permits. These rates for 2004-05 are significantly lower than the "requirement-based rates" calculated to this point because $185 million of the actual budgeted needs will be funded from "reserves" and another $28 million will be received as property taxes. For the past few years these reduced de facto rates were presented to the Board for adoption as Permit User rates. The issue with using these rates comes from the Ordinance that provides for Permit User rates. Ordinance No. OCSD-01 requires that the annual cost of service calculated from the actual Permit User discharge and the adopted Permit User rates must be reduced by the property tax paid by that user. Those taxes have already been considered during the calculation of the reduced rates that are equivalent to the flat rate sanitary sewer service user fee. Correcting this calculation was the original intent of staff in July. The proposed model does not reduce the Permit User rates for property taxes as that reduction is made for each individual Permit User based upon that Users specific property tax allocation to the Sanitation District. The resultant rates for 2004-05 are higher than the rates that were presented to the Board and adopted in April as shown in the following table. Percent Description Adopted Proposed Change Flow per mg $ 368.58 $ 577.30 57% BOD per 1000 lb $ 248.55 $ 270.68 9% SS per 1000 lb $ 238.45 $ 414.27 74% Avg Permit User @ $18,784.67 $25,395.71 35% 13 mg, 40 k#, 16 k# Alternatives Providing the Directors agree with this proposed method of calculation and wish to recommend that these rates be adopted, it will then be necessary to determine an effective date. The options include: • January 1, 2005, as that will be subsequent to the public hearing and the action and will provide Permit Users some opportunity to adjust their processes, Book Page 109 Calculation of Permit User Rates Page 6 of 6 October 13, 2004 • July 1, 2005, which would finish 2004-05 with the rates that have been previously adopted and use the proposed methodology beginning in fiscal year 2005-06. A January 1, 2005, effective date clearly meets the requirements of public notice, public hearing and the referendum period . Having two rates for a year is problematic for staff, but could be accommodated in the reconciliation process. Invoices during the year are based upon estimated quantities and are reconciled to actual at year end. The rate adjustment could be included in that process. Holding this methodology in abeyance until the next rate adoption cycle is the simplest administrative option. The Board will need to adopt rates for 2005-06 in April or May 2005, and will have to conduct a Proposition 218 notification of all users. This notification will include Permit Users, but they could also receive a special notice. The rates that have been adopted are lower in each category than the proposed rates, so no Permit User is being overcharged. The problem of double credit for Permit User property taxes would remain for another year. Permit User property taxes are estimated to total $908,000. One individual Permit User accounts for $559,000 of that amount and no additional Permit User fees are collected from that user. This means the approximate total Permit User fees that would potentially be improperly offset by property taxes is $349,000. GGS H:\dept\fin\21 0\CRANE\FAHR\FAHR2004\OCTOBER\Attachment_ 1_Staff Report Pennit Users 10-2004.doc Book Page 11 O 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 1 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated calculated Calculated Proposed OCSD60% Permit User Permit User Costlo Total Total Total City Penni! User Name Share of Fee Fee Correct Percentage Flow BOD 55 Property 2004-05 2004-05 Calculallon Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method ANAHEIM ALSTYLE APPAREL-ACTIVEWEAR MFG. CO. INC. 3,875 635,674 833,276 197,602 31 .1% 360.6536 1,541,360 501,739 ANAHEIM MC P FOODS INC, 251 403,506 449,574 46,068 11.4% 16.4867 1,554,057 46,840 ANAHEIM NOR-CAL BEVERAGE CO. INC (MAIN) 1,898 249,159 297,107 47,948 19.2% 38,9144 827,333 122,382 ANAHEIM NOR-CAL BEVERAGE CO. INC. (TETRA) 151,038 173,844 22,807 15.1% 23.3847 540,446 33,930 ANAHEIM DISNEYLAND RESORT -DCA 810 131,125 190,003 58,879 44.9% 94.7449 197,543 197,543 ANAHEIM EXPO DYEING AND FINISHING INC. 656 87,239 118,884 31,645 36.3% 105.4495 161,547 34,471 ANAHEIM SUN DOR BRANDS INC. A PROCTER & GAMBLE CO 5,122 107,7HI 127,408 19,666 18.3% 27.1223 360,115 34,457 ANAHEIM STEPAN COMPANY 2,670 55,217 61,518 6,302 11 .4% 7.3063 210,697 647 ANAHEIM STEINER CORP. DBA AMERICAN LINEN SUPPLY 50,947 65,360 14,413 28.3% 21.5522 135,249 39,366 ANAHEIM PRECISION ANODIZING AND PLATING INC. 306 51,016 86,175 35,159 68.9% 34.7895 1,635 158,469 ANAHEIM ANAHEIM MEMORIAL MEDICAL CENTER 46,207 66,956 20,749 44.9% 33.3875 69,613 69,613 CD ANAHEIM DYNAMIC DETAILS INC. 28 31,035 46,363 15,329 49.4% 46.5497 28,668 28,318 0 ANAHEIM SIOUX HONEY ASSOCIATION CO-OP 890 36,094 39,865 3,771 10.4% 2.1595 140,914 1,149 0 ,-:-ANAHEIM DON MIGUEL MEXICAN FOODS INC. 303 33,221 44,201 10,980 33.1% 14.4226 78,233 35,480 "tJ ANAHEIM KC A ELECTRONICS INC. 3,217 19,393 29,560 10,167 52.4% 39.2034 10,306 9,990 II> cc ANAHEIM WEST ANAHEIM MEDICAL CENTER 1,986 23,231 33,883 10,431 44.9% 18,7658 34,998 34,996 C1) -ANAHEIM HARRYS DYE & WASH INC 182 17,502 25,027 7,525 43.0% 21 .0879 25,138 14,800 --ANAHEIM TAC WEST, INC. 18,710 24,247 5,537 29.6% 11.6491 46,692 11,789 ANAHEIM CITY OF ANAHEIM -WATER SERVICES 19,350 33,219 13,869 71.7% 6.0756 95 71,658 ANAHEIM U.W.M.C. HOSPITAL CORPORATION 3,883 14,7HI 21,326 6,809 44.9% 10,6352 22,174 22,174 ANAHEIM BRIDGFORD FOODS CORPORATION 788 14,885 20,756 5,693 39.8% 9.1297 27,877 19,171 ANAHEIM WEYERHAEUSER COMPANY 7,751 13,728 19,075 5,348 38.9% 9.1183 28,073 18,304 ANAHEIM IDEAL ANODIZING INC, 264 13,365 22,580 9,195 68.7% 8.8475 718 41,707 ANAHEIM MUL Tl-FINELi NE ELECTRONIX INC. 847 9,866 14,575 4,709 47.7% 15.1814 9,990 7,528 ANAHEIM S & S POLISHING/PLATING 11 9,888 16,175 6,286 63.8% 13,7040 873 19,377 ANAHEIM ANAHEIM GENERAL HOSPITAL 1,997 10,993 15,930 4,936 449% 7.9434 16,562 16,562 ANAHEIM DANONE WATERS OF N. A. -ANAHEIM 856 6,983 10,843 3,859 55.3% 17.9175 995 554 ANAHEIM DRS TECHNOLOGIES INC 1,093 7,022 10,645 3,823 51 .8% 13.0501 4,543 4,543 ANAHEIM ARTISTIC PLATING & METAL FINISHING INC. 280 8,815 9,985 3,350 50.6% 11.4455 5,004 4,635 ANAHEIM DELPHI AUTOMOTIVE SYSTEMS 2,234 5,936 8,974 3,036 51.2% 9.9865 4,398 4,671 ANAHEIM INTEC PRODUCTS INC. 219 6,543 14,511 5,966 69.9% 3.9456 509 29,197 ANAHEIM HAWK INDUSTRIAL UNIFORM 114 6,563 9,404 2,641 433% 5,9494 10,069 7,630 ANAHEIM MICROMETALS INC. #2 792 4,446 6,373 1,927 43.3% 5.2781 8,325 3,899 ANAHEIM UNIVERSAL ALLOY CORP 855 4,113 5,929 1,816 44.1% 5,8353 5,350 2,984 ANAHEIM CEROMET INC. 311 4,966 8,078 1,111 22.4% 2.0917 15,012 1,948 ANAHEIM AMERICAN CIRCUIT TECHNOLOGY INC. 322 3,590 5,423 1,834 51 .1% 6.8465 2,445 2,232 ANAHEIM PRIVATE LABEL LABORATORIES 413 4,848 5,498 851 13.4% 0,2325 18,055 1,151 H:ldepl\fln\210\STREED\Excel\Pennlt Users\2002-03 recon and rates Od 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 2 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated Calculated Calculated Proposed OCSD60% Pennlt User Penni! User Cost to Total Total Total City Penni! User Name Share of Fee Fee Correct Percentage Flow BOD ss Properly 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method ANAHEIM COPPER CLAD MUL Tl LAYER PRODUCTS INC. 3,237 5,045 1,808 55.8% 5.0918 1,603 4,034 ANAHEIM LINCO INDUSTRIES INC. 84 3,961 6,581 2,620 66.1% 3,2995 577 10,910 ANAHEIM MAGNETIC METALS CORP 944 4,048 5,594 1,547 38.2% 1.8861 8,253 5,781 ANAHEIM Y K K (U.S.A) INC. 2,284 2,903 4,338 1,435 49.4% 5.8158 2,184 1,218 ANAHEIM J & H DEBURRING INC. #2 25 3,821 5,778 1,955 51 .2% 1.3247 4,837 8,938 ANAHEIM BLACK OXIDE INDUSTRIES INC. 55 2,298 3,803 1,308 57.0% 4.5814 597 1,924 ANAHEIM A PW ENCLOSURE SYSTEMS, LLC 488 2,839 3,781 1,122 42.5% 27002 4,080 2,883 ANAHEIM CLASSIC PLATING INC. 2,024 3,102 1,078 53.2% 3.9877 1,014 1,288 ANAHEIM ANAHEIM PLATING & POLISHING INC. 98 2,087 3,101 1,034 50.0% 3.6712 1,605 1,320 ANAHEIM BOEING COMPANY -BLDG. 271 1,806 2,574 3,740 1,165 45.3% 2.1347 3,712 3,827 ANAHEIM GENERAL CERAMICS LLC 2,288 3,890 1,422 82.7% 2.7983 458 4,712 m ANAHEIM SMT DYNAMICS 2,333 3,390 1,057 45.3% 1.8384 3,402 3,402 0 ANAHEIM CALIFORNIA CUSTOM SHAPES, INC 168 2,192 2,792 800 27.4% 1.6832 5,692 815 0 ,_. ANAHEIM CREST COATING INC. 272 2,150 2,753 603 280% 1.3333 5,574 1,145 "11 ANAHEIM MILBANK WEST INC. 250 1,968 2,811 842 42.8% 1.8581 3,053 2,200 II) cc ANAHEIM ESSEX ELECTRIC INC 915 1,958 2,735 777 39,7% 1.7835 3,452 1,889 a, .... ANAHEIM GUNTHER ATHLETIC SERVICE 22 1,898 2,509 813 47.9% 2.5582 1,718 1,373 .... N ANAHEIM MURRIETTA CIRCUITS INC, 88 1,654 2,481 807 48.8% 2.1751 1,706 1,798 ANAHEIM ECONOLITE CONTROL PRODUCTS INC. 353 1,707 2,482 755 44.2% 1.4443 2,559 2,259 ANAHEIM CYTECH ENGINEERIED MATERIALS 1,590 2,308 718 45.0% 1.1798 2,372 2,373 ANAHEIM STAINLESS MICRO-POLISH INC. 93 1,155 1,711 558 48.1% 2.3054 933 309 ANAHEIM ADVANCE TECH PLATING INC. #2 128 1,175 1,835 880 58.2% 1.7249 804 1,831 ANAHEIM NEVILLE CHEMICAL COMPANY 0 1,058 1,598 542 51 ,3% 1.9888 700 857 ANAHEIM UOP LLC 999 1,516 517 51 .7% 1,8723 835 835 ANAHEIM KlNSBURSKY BROTHERS SUPPLY INC. 71 1,113 1,849 538 48.1% 1.4811 1,197 1,182 ANAHEIM SUPERIOR PLATING 885 1,381 478 53,8% 1.9708 325 325 ANAHEIM TAORMINA INDUSTRIES INC. #4 524 1,179 1,842 484 39.3% 09678 2,138 1,219 ANAHEIM PRECISION PAINTING 284 1,478 2,422 944 83.8% 0.3788 780 4,828 ANAHEIM AMERIMAX BUILDING PRODUCTS INC. 288 990 1,588 598 80.4% 1.4787 244 1,818 ANAHEIM ALLIED PACIFIC METAL STAMPING 478 1,132 1,409 278 24.5% 0.5544 3,239 513 ANAHEIM LEACH INTERNATIONAL 156 790 1,224 434 54.9% 1.6300 285 498 ANAHEIM NU-TEC POWDER COATING 198 993 1,395 401 40.4% 0.8009 1,820 1,340 ANAHEIM IP C CAL FLEX INC 123 848 1,141 293 345% 0.8800 1,729 428 ANAHEIM JELLCO CONTAINER INC. 576 949 1,418 489 494% 0.8923 1,160 1,701 ANAHEIM ANAHEIM TRUCK DEPOT #2 BIN WASH 524 853 1,238 383 44.9% 0.8163 1,285 1,285 ANAHEIM SECHRIST INDUSTRIES, INC. 822 1,214 392 477% 05401 1,117 1,447 ANAHEIM ELECTRORACK PRODUCTS CO. INC. 471 744 1,083 320 43.0% 0.5819 1,201 999 H:ldeptlfin\210\STREEDIExcellPennit Users\2002-03 recon and rates Oct 2004 xis 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 3 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated calculated Calculated Proposed OCSD60% PennltUser Penni!User Cost to Total Total Total City Penni! User Name Share of Fee Fee Correct Peroentage Flow BOD ss Property 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method ANAHEIM RT I ELECTRONICS, INC. 8 692 1,005 313 45.2% 0.5217 1,024 1,029 ANAHEIM TAYLOR-DUNN MANUFACTURING COMPANY 1,484 1,642 2,377 735 44.8% 1.2090 2,480 2,432 ANAHEIM MILLENNIUM CIRCUITS SERVICES CORP 551 716 165 29.9% 0.5159 1,299 161 ANAHEIM PICOFARAD INC. 82 554 825 271 490% 0.5654 629 792 ANAHEIM RTR INDUSTRIES 48 550 797 247 44.9% 0.3975 829 829 ANAHEIM RIGIFLEX TECHNOLOGY INC. 87 419 606 187 44.5% 0.6432 508 234 ANAHEIM LINVATEC CORPORATION 38 454 858 204 44.9% 0.3281 884 884 ANAHEIM PACIFIC UTILITY PRODUCTS INC. 169 380 550 190 52.8% 0.5937 235 347 ANAHEIM IKON POWDER COATING 396 548 152 38.5% 0.3839 722 344 ANAHEIM BRIDGEMARK CORP-DOWLING #2 264 413 149 56.6% 0.7155 ANAHEIM AQUARIAN COATINGS CORP 21 389 564 175 44.9% 0.2813 587 587 OJ ANAHEIM ARO SERVICE 243 345 504 159 48.1% 0.2962 474 493 0 ANAHEIM PRECON, INC. 34 334 470 137 41.0% 0.2709 573 384 0 ~ ANAHEIM A & R POWDER COATING INC. 253 381 127 50.3% 0.4815 187 154 .,, ANAHEIM ANAHEIM EXTRUSION CO. INC. 569 651 948 297 45.7% 0.4868 943 993 II) CD ANAHEIM UNITED CUSTOM POLISHING & PLATING 49 243 384 122 50.0% 0.4088 197 181 CD ..... ANAHEIM ADVANCE TECH PLATING INC. 218 340 ..... 121 55.6% 0.4279 78 173 w ANAHEIM POWDERCOAT SERVICES INC. #1 25 238 351 113 47.7% 0.3058 264 249 ANAHEIM PACIFIC IMAGE TECHNOLOGY, INC. 197 301 104 52.7% 0.4080 97 94 ANAHEIM S MT DYNAMICS LLC 180 289 88 49.0% 0.2562 178 176 ANAHEIM ELECTRO METAL FINISHING CORPORATION 91 188 271 83 43.9% 0.1443 292 263 ANAHEIM EXQUISITE DESIGNS INC. 121 188 67 54.9% 0.2938 27 27 ANAHEIM POWDERCOAT SERVICES INC. #4 136 203 67 49.4% 0.2006 127 127 ANAHEIM POWDERCOAT SERVICES INC. #2 25 162 235 73 44.9% 0.1170 244 244 ANAHEIM ACROBURR INC. #2 55 121 183 61 50.6% 0.1726 106 131 ANAHEIM POWDERCOAT SERVICES INC. #3 126 184 58 48,2% 0.1214 168 166 ANAHEIM M TS MICROELECTRONICS INC. 129 187 58 44.9% 0.0937 194 193 ANAHEIM OLIVE OIL CO. 85 86 127 41 47.2% 0.1207 95 76 ANAHEIM DETAILS INC #3, DBA DYNAMIC DETAILS INC. 100 120 174 54 44.9% 0.0887 181 181 ANAHEIM TECHPLATE ENGINEERING CO. INC. 80 118 38 47.0% 0.0613 108 128 ANAHEIM TRANSLINE TECHNOLOGY INC. 213 221 335 114 51.5% 0.3958 150 158 ANAHEIM REMEDY ENVIRONMENTAL SERVICES 31 45 14 44.9% 0.0225 47 47 ANAHEIM CUSTOM POWDER COATINGS 26 38 12 44.9% 0.0189 39 39 ANAHEIM VEECO ELECTRO FAB INC. #2 89 88 134 45 50.3% 0.1846 41 41 ANAHEIM ALL METAL PAINT STRIPPING INC. #2 598 89 126 0.0% 0.0437 154 144 ANAHEIM A PW ENCLOSURE SYSTEMS LLC SOUTH 4,473 1,636 2,481 0.0% 2.5900 1,227 1,578 ANAHEIM H. KOCH & SONS COMPANY 492 223 333 0.0% 0.3262 212 212 H:ldeptlfln\210\STREED\Excel\Pennit Users\2002-03 recon and rates Od 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 4 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated Calculated Calculated Proposed OCSD60% PennltUser Penni! User Coslto Total Total Total City Penni! User Name Share of Fee Fee Correct Percentage Flow BOD ss Property 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method ANAHEIM DISNEYLAND RESORT 559,204 488,857 705,635 146,431 26.2% 354.5820 731,345 731,345 BREA HEAL TH CARE APPAREL SERVICES 442 14,480 20,405 5,925 40.9% 15.5040 23,419 12,349 BREA GERARD TILE 690 15,291 25,817 10,525 68.8% 4.7316 2,801 53,895 BREA COOPER AND BRAIN INC. 4 8,839 12,814 3,976 45.0% 15.4992 9,708 2,990 BREA WINONICS (BREA) 603 8,152 12,306 4,155 51 .0% 16.1971 5,180 3,750 BREA HARTE-HANKS SHOPPERS 1,330 8,902 11,768 2,865 322% 4.8353 21,063 7,905 BREA KIRKHILL RUBBER CO (SOUTH) 828 7,795 11,484 3,689 47.3% 8,0498 9,630 10,212 BREA ELECTRONIC PRECISION SPECIAL TIES INC 121 3,784 5,960 2,177 57.5% 8.4544 499 2,280 BREA BREA COMMUNITY HOSPITAL 3,175 4,850 7,027 2,178 44.9% 3.5041 7,306 7,306 BREA CRCRIMINC 1,590 3,597 5,384 1,788 49.7% 5.2437 3,313 3,525 BREA BRISTOL INDUSTRIES 684 2,830 4,255 1,425 504% 4.3756 2,394 2,609 m BREA FINELi NE CIRCUITS & TECHNOLOGY INC. 118 1,121 1,456 335 29.9% 1.0779 2,628 296 0 BREA SCISOREK & SON FLAVORS, INC. 375 1,184 1,502 318 26.9% 0.8409 3,114 418 0 :,;-BREA HARBOR TRUCK BODIES INC 378 641 927 286 44.7% 0.4984 961 916 .,, BREA MORAVEK BIOCHEMICALS INC. 3 371 Ill 561 190 51.2% 06624 261 261 cc BREA CENTRAL POWDER COATING 274 368 94 34.2% 0.2652 570 147 CD ...... BREA ENGRAVERS INK CO 65 115 184 69 59.9% 0.1137 54 250 ...... .r::,. BREA KIRKHILL RUBBER CO (SOUTH) 1,026 0.0% BREA AERA ENERGY LLC #2 246 114 165 0.0% 0.0821 171 171 BUENA PARK DEAN FOODS CO. OF CALIF. INC(MILK PLANT) 1,418 169,434 216,490 47,055 27.8% 38 2970 468,307 163,225 BUENA PARK SABA TEXTILES INC. 1,009 124,465 173,718 49,253 39.6% 129.0030 213,403 100,129 BUENA PARK SEVEN-UP BOTTLING COMPANY 766 120,741 142,264 21,523 17.8% 34.6324 405,376 30,279 BUENA PARK AMERIPEC INC. 564 96,278 112,239 15,961 16.6% 22.1770 332,831 22,560 BUENA PARK DEAN FOODS CO. OF CALIF. INC.(ICE CREAM) 615 67,628 87,680 20,053 29.7% 10.1365 181,045 79,231 BUENA PARK PEPSI-COLA BOTTLING GROUP 3,837 60,274 72,965 12,692 211% 18 5449 189,786 26,282 BUENA PARK KUA TEXTILES INC, 650 35,259 51,327 16,068 45.6% 28.8471 50,339 50,806 BUENA PARK SUNCLIPSE, INC. DBA CORRU KRAFT II 2,347 37,727 53,385 15,658 41.5% 10.7188 71,270 67,362 BUENA PARK CLEUGH'S RHUBARB COMPANY 216 29,344 36,456 7,112 24.2% 10.3142 88,100 17,371 BUENA PARK ULTRA WHEEL COMPANY 1,212 11 ,060 16,425 5,366 48.5% 15.9033 11,085 10,244 BUENA PARK PRIMATEX INDUSTRIES OF CA INC 335 9,817 15,235 5,416 55.2% 12.6380 6,273 14,786 BUENA PARK GEORGIA PACIFIC CORPORATION 3,808 7,119 8,781 1,662 23.3% 2.5314 21,268 3,772 BUENA PARK CROCKETT CONTAINER CORP 676 4,444 5,169 724 16.3% 0.8970 15,491 1,106 BUENA PARK MEAD PACKAGING 1,908 3,240 4,400 1,160 35,8% 1.9054 6,879 3,471 BUENA PARK TRIM-LOKI R.T.P. 959 2,095 3,174 1,079 51.5% 3.8647 1,376 1,376 BUENA PARK HANSON-LORAN CO., INC. 276 2,112 2,649 537 25.4% 11809 5,872 911 BUENA PARK ALLOY DIE CASTING CO. 456 1,648 2,395 748 45.4% 1.7335 2,222 1,915 BUENA PARK WEYERHAEUSER COMPANY #2 735 1,085 330 44.9% 0.5313 1,108 1,108 H:ldeptlfin\210\STREED\Excel\Permlt Users\2002-03 recon and rates Oct 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 5 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated Cslculaled Calculated Proposed OCSD60% Pennlt User PennltUser Cost to Total Total Total City Penni! User Name Share of Fee Fee Correct Percentage Flow BOD ss Property 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method BUENA PARK GENERAL CONTAINER CORPORATION 349 529 761 232 43.9% 0.4284 813 709 BUENA PARK GARDNER LITHOGRAPH, INC. 327 484 704 221 45.6% 0.4076 685 685 BUENA PARK DERM COSMETICS LAB'S INC. 169 339 413 75 22.0% 0.1070 1,047 165 COSTA MESA WEST NEWPORT OIL COMPANY 0 63,944 80,173 16,229 25.4% 43.9588 174,686 18,133 COSTA MESA FAIRVIEW STATE HOSPITAL 69,893 94,028 24,136 34.5% 32.8890 157,171 78,448 COSTA MESA LOS ANGELES TIMES COMMUNICATIONS LLC 8,296 20,676 25,517 4,841 23.4% 10.5488 60,439 7,405 COSTA MESA IC N PHARMACEUTICALS INC. 2,585 9,482 14,430 4,948 52.2% 18.5636 5,421 5,421 COSTA MESA VELIE CIRCUITS INC. 88 4,628 6,849 2,221 48.0% 8.5218 4,055 2,008 COSTA MESA SANMINA CORPORATION (AIRWAY) 1,571 3,785 5,829 2,045 54.0% 7.6862 1,623 2,300 COSTA MESA MESA CONSOLIDATED WATER DISTRICT 3,464 5,440 1,976 570% 4.6293 1,776 5,521 COSTA MESA SANMINA CORPORATION (REDHILL) 1,061 2,535 3,884 1,328 52.4% 5.4701 1,218 908 CD COSTA MESA EATON CORPORATION 192 3,093 4,803 1,710 55.3% 2.4984 2,565 6,437 0 COSTA MESA TOYOTA RACING DEVELOPMENT 242 2,906 4,210 1,304 44.9% 2.2652 4,319 4,185 0 " COSTA MESA PRIME TECHNOLOGIES, INC. 245 2,200 2,863 663 30.1% 20057 5,168 738 "ti COSTA MESA SEMICOA SEMICONDUCTORS 137 1,312 1,962 650 49.6% 1.9849 1,191 1,191 SI) CQ COSTA MESA CRITERION MACHINE WORKS 140 367 542 175 47.7% 0.3265 465 551 CD ...... COSTA MESA RAILMAKERS, INC. 51 135 196 61 44.9% 0.0975 203 203 ...... (II COSTA MESA IRVINE SENSORS CORP. 699 248 362 0.0% 0.2916 314 263 COSTA MESA AVIATION EQUIPMENT STRUCTURES, INC. 535 380 551 16 3.0% 0.2834 565 566 CYPRESS BOIENG COMPANY (CYPRESS) 888 1,798 2,606 808 44.9% 12994 2,709 2,709 CYPRESS TAYCO ENGINEERING, INC. 983 1,386 404 411% 0.6582 1,732 1,298 CYPRESS HYATT DIE CASTING & ENGINEERING CORP. 630 744 1,078 334 44.9% 0.5373 1,120 1,120 FOUNTAIN VALLEY PRO-TECH 8,257 12,094 3,837 46.5% 15.2290 8,011 2,736 FOUNTAIN VALLEY PAYTON TECHNOLOGY CORP 7,609 11,506 3,897 51.2% 13.6517 5,292 5,292 FOUNTAIN VALLEY KODAK PROCESSING LABS 143 7,114 9,981 2,867 40.3% 9.9591 10,862 3,118 FOUNTAIN VALLEY OMNI METAL FINISHING, INC. 130 4,630 7,282 2,653 57.3% 10.0612 784 3,046 FOUNTAIN VALLEY CUSTOM ENAMELERS INC. 143 812 1,210 398 49.0% 1.1772 784 768 FOUNTAIN VALLEY SANMINA CORPORATION 116 782 1,077 295 377% 1.1513 1,301 146 FOUNTAIN VALLEY UNITED CIRCUIT TECHNOLOGY INC. 57 582 848 266 45.7% 0.8111 696 463 FOUNTAIN VALLEY KENLEN SPECIALITIES INC. 126 329 491 162 49.3% 0.5638 278 219 FOUNTAIN VALLEY A & G ELECTROPOLISH 167 278 432 154 55.2% 0.5794 94 174 FULLERTON KIMBERLY-CLARK WORLDWIDE, INC. 19,607 317,216 490,163 172,947 54.5% 451.6799 201,519 422,093 FULLERTON FULLERTON CUL TU RED SPECIAL TIES 959 168,368 207,019 38,650 23.0% 31.4260 518,277 117,289 FULLERTON DAE SHIN USA, INC. 1,180 126,484 179,191 52,707 41.7% 132.8300 199,711 116,954 FULLERTON VAN LAW FOOD PRODUCTS, INC. 554 155,874 199,584 43,711 28.0% 4.6960 440,157 187,636 FULLERTON Y2KTEXTILE CO., INC. 1,996 110,362 148,734 38,373 34.8% 119.7883 219,995 48,356 FULLERTON CALIF STATE UNIV@ FULLERTON 71,197 104,305 33,108 46.5% 98.2000 81,899 61,424 H:ldepllfin\210\STREED\Excel\Pennll Users\2002-03 recon and rates Od 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 6 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated Calculated Calculated Proposed OCSD60% Permit User Permit User Cost to Total Total Total City Permit User Name Share of Fee Fee Correct Pert:enlage Flow BOD ss Property 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method FULLERTON FAIRCHILD FASTENERS 833 22,109 32,915 10,805 48.9% 26.2354 23,849 27,310 FULLERTON WORLD CITRUS WEST 1,811 26,395 32,164 5,769 21 .9% 6.3974 82,474 14,836 FULLERTON ST. JUDE MEDICAL CENTER 17,680 25,619 7,939 44.9% 12.7750 26,636 26,838 FULLERTON ORANGE COUNTY METAL PROCESSING 50 13,424 22,024 8,600 84.1% 19.8506 386 25,541 FULLERTON BECKMAN COULTER, INC. 8,432 13,351 19,714 6,384 47.7% 14.4015 15,963 17,088 FULLERTON PC A METAL FINISHING, INC. 99 8,109 12,465 4,355 53.7% 16,3000 3,700 4,956 FULLERTON WINONICS, INC. 59 6,725 10,510 3,785 56.3% 16,2635 919 2,106 FULLERTON WESTERN YARN DYING 248 5,778 7,810 2,032 35.2% 6.7538 11,189 2,130 FULLERTON NELCO PRODUCTS, INC. 283 5,617 8,373 2,756 49.1% 8.0274 5,459 5,459 FULLERTON JOHNSON CONTROLS BATTERY INC. 2,174 5,054 7,901 2,846 56.3% 9.0172 1,935 5,241 FULLERTON CARGILL INC. 1,107 5,426 7,785 2,359 43.5% 62534 7,742 5,020 m FULLERTON SUNCLIPSE, INC. (CORRUGATOR PLANT) 1,032 8,874 9,611 2,737 39.8% 1.6164 13,838 11,906 0 FULLERTON WEIDMANN WATER CONDITIONERS, INC. 20 3,941 6,313 2,372 60.2% 7.9213 213 4,060 0 ~ FULLERTON MONOGRAM SYSTEMS 1,979 4,025 6,312 2,288 56.8% 34190 2,881 8,591 ""D FULLERTON BI TECHNOLOGIES, INC. 1,554 2,079 3,056 977 47.0% 22038 2,590 2,814 DJ cc FULLERTON KRYLER CORPORATION 1,300 2,016 a, 716 55.1% 3.1952 250 250 ..... FULLERTON SUNCLIPSE INC. 1,032 1,853 2,593 740 39.9% 1.1293 3,443 2,438 ..... en FULLERTON SCIENTIFIC SPRAY FINISHES, INC. 25 1,228 1,799 571 46.5% 1.6540 1,426 1,105 FULLERTON CARAN PRECISION ENGINEERING 556 955 1,384 429 44.9% 0.6903 1,439 1,439 FULLERTON SANTANA SERVICES 15 389 642 253 65.0% 0,4538 34 895 FULLERTON DR SMOOTHIE ENTERPRISES 58 83 26 44.9% 0.0416 87 87 FULLERTON FULLERTON PLATING 398 142 215 0.0% 0.2750 85 81 GARDEN GROVE HOUSE FOODS AMERICA CORPORATION 369,484 472,744 103,260 27.9% 76.7310 1,019,871 367,848 GARDEN GROVE U.S. DYEING & FINISHING INC. 660 209,560 289,649 80,089 38.2% 208.0300 380,501 160,667 GARDEN GROVE PILKINGTON AEROSPACE 2,381 18,543 30,065 11,523 62.1% 19 1630 5,843 42,052 GARDEN GROVE LINFINITY MICROELECTRONICS INC. 3,241 11,721 18,465 6,744 57.5% 27.3190 1,095 5,787 GARDEN GROVE IDEAL UNIFORM RENTAL SERVICE 12,402 18,740 6,337 51 .1% 7.7478 14,390 25,038 GARDEN GROVE GOODWIN COMPANY 142 7,976 9,328 1,352 17.0% 1.7556 27,415 2,157 GARDEN GROVE CATALINA CYLINDERS A DIV. OF APP 638 5,092 7,505 2,413 47.4% 6.7488 5,689 4,995 GARDEN GROVE AIR INDUSTRIES CORP.-KNOTT 1,856 5,441 7,884 2,443 44.9% 3.9312 8,197 8,197 GARDEN GROVE COASTLINE METAL FINISHING CORP 230 3,070 4,741 1,671 54.4% 5.9377 1,357 2,283 GARDEN GROVE ELECTRON PLATING Ill INC. 131 2,247 3,504 1,258 56.0% 5.1320 469 1,001 GARDEN GROVE BAZZ HOUSTON CO. 343 2,218 3,185 969 43.7% 3.0658 2,926 1,504 GARDEN GROVE CANNON EQUIPMENT WEST INC. 437 1,406 2,048 642 45.6% 1.2770 1,953 1,887 GARDEN GROVE LACEY CUSTOM LINENS 40 1,508 2,351 843 55.9% 1.1490 1,218 3,279 GARDEN GROVE AIR INDUSTRIES CORP (CHAPMAN) 508 804 1,139 335 41 .7% 05379 1,386 1,095 GARDEN GROVE D & S CUSTOM PLATING INC. 42 542 819 277 512% 0.8982 407 459 H:ldeptlfin\210\STREED\Exc.el\Permit Users\2002-03 ream and rates Oct 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 7 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated Calculated Calculated Proposed OCSD60% PennltUser Penni! User Cost to Total Total Total City Penni! User Name Share of Fee Fee Correct Percentage Flow BOD ss Property 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method GARDEN GROVE CD VIDEO INC 460 687 226 49.2% 0.6673 440 440 GARDEN GROVE BASIC ELECTRONICS, INC. 201 361 479 118 32.7% 0.2176 833 308 GARDEN GROVE STAR POWDER COATING 9 45 59 14 31.4% 0.0306 106 30 GARDEN GROVE MIRACLE STRIPPING & PLATING, INC 30 44 14 44.9% 0.0220 46 46 GARDEN GROVE GRAPHIC PACKAGING CORP 2,043 1,325 1,921 0.0% 0.9599 1,995 1,995 HUNTINGTON BEACH BOEING COMPANY (GENERAL FAC) 5,970 89,944 137,467 47,544 52.9% 55.9220 84,640 192,113 HUNTINGTON BEACH JOHN A. THOMAS 23,422 28,514 5,092 21.7% 11.6342 71,025 6,210 HUNTINGTON BEACH COLUMBIA HUNTINGTON BEACH HOSPITAL 906 14,631 21,200 6,570 44.9% 10.5715 22,042 22,042 HUNTINGTON BEACH NUEVO ENERGY CO (HB) 193 12,741 19,029 6,288 494% 11.4379 14,800 20,324 HUNTINGTON BEACH CAL-AURUM INDUSTRIES INC. 226 5,183 8,082 2,899 55.9% 13.0295 626 944 HUNTINGTON BEACH BRINDLEfTHOMAS OIL COMPANY 59 5,767 6,765 998 17.3% 2.1900 19,342 639 m HUNTINGTON BEACH CAMBRO MANUFACTURING 934 4,948 7,169 2,222 449% 3.5750 7,454 7,454 0 HUNTINGTON BEACH PRECISION RESOURCE, CALIF DIV 826 3,832 5,469 1,637 42.7% 3.8088 5,881 4,051 0 " HUNTINGTON BEACH SPEEDY CIRCUITS, FACILITY #2 120 3,073 4,375 1,302 424% 4 7120 4,137 1,293 "ti HUNTINGTON BEACH GARG-OIL PRODUCTION LLC 139 1,289 2,019 730 566% 3.4973 II) cc HUNTINGTON BEACH TIODIZE COMPANY, INC. 96 1,417 2,189 772 54.4% 3.0931 488 855 Cl) .... HUNTINGTON BEACH CITY OF HUNTINGTON BEACH FIRE DEPARTMENT 1,355 2,026 .... 670 49.5% 2.5012 1,064 709 ..... HUNTINGTON BEACH BOEING COMPANY (GRAHAM) 1,550 2,246 696 44.9% 1.1200 2,335 2,335 HUNTINGTON BEACH CAPRO OIL COMPANY 22 706 1,106 400 56.6% 1.9152 HUNTINGTON BEACH SOUTH COAST OIL CORPORATION 182 659 1,033 373 56.6% 1.7892 HUNTINGTON BEACH HB OIL OPERATIONS TRUST 22 847 1,222 375 44.3% 1 0490 1,137 744 HUNTINGTON BEACH SOLDERMASK, INC. 132 625 883 257 41.1% 0.3184 1,140 942 HUNTINGTON BEACH CEMPI INDUSTRIES INC. 175 469 691 222 47.3% 0.5315 560 580 HUNTINGTON BEACH LOGI GRAPHICS, INC. 144 378 562 185 486% 0,7109 306 167 HUNTINGTON BEACH MILLETT INDUSTRIES 418 807 190 45.4% 0.3409 602 598 HUNTINGTON BEACH M.S. BELLOWS 52 393 493 100 25.5% 0.1455 1,118 257 HUNTINGTON BEACH ROCK INDUSTRIES, INC. 97 301 442 142 47.1% 0.3820 347 308 HUNTINGTON BEACH SPEEDY CIRCUITS, DIV OF PJC 321 465 144 44.9% 0.2320 484 484 HUNTINGTON BEACH PIER OIL COMPANY 35 205 320 116 56.6% 0.5550 HUNTINGTON BEACH PETROPRIZE 7 106 166 60 56.6% 0.2877 HUNTINGTON BEACH BRINDLEfTHOMAS 54 84 30 56.6% 0.1460 HUNTINGTON BEACH SIGNAL ASSOCIATES 3 25 39 14 58.6% 0.0683 HUNTINGTON BEACH SOUTH COAST OIL COMPANY 0.0% HUNTINGTON BEACH ALEXANDER OIL COMPANY 3 00% HUNTINGTON BEACH W. M. ELLIOTT 7 0.0% HUNTINGTON BEACH WILVIAN JEWELL RENNER 17 1 2 0.0% 0.0029 HUNTINGTON BEACH WILLIAM J. SCOTT 28 0.0% H:ldeptlfin\210\STREED\Excel\PennH Users\2002-03 recon and rates Oct 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 8 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated Calculated Calculated Proposed OCSD60% Penni! User PennilUser Cost to Total Total Total Cl1y Pennit User Name Share of Fee Fee Correct Percentage Flow BOD ss Property 2004-05 2004-()5 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method HUNTINGTON BEACH O'DONNELL Oil COMPANY 65 13 18 0.0% 0.0091 19 19 HUNTINGTON BEACH S & C Oil CORPORATION 106 0.0% IRVINE ROYAL TY CARPET MILLS INC. 155 276,068 347,410 71,341 25.8% 173.3180 752,704 105,273 IRVINE 8. BRAUN MEDICAL INC. 15,072 110,353 168,594 58,241 52.8% 237.2520 50,689 43,228 IRVINE MARUCHAN, INC. 890 44,619 54,360 9,741 21.8% 14.6254 137,997 20,673 IRVINE TODDS ENTERPRISES 424 45,589 59,249 13,860 30.0% 7.7908 120,786 53,243 IRVINE PACKARD-HUGHES INTERCONNECT SYSTEMS 994 19,591 29,691 10,100 51.6% 39.2168 11,619 9,427 IRVINE EDWARD LIFESCIENCES LLC 2,810 22,194 32,751 10,557 47.6% 26.0706 25,842 25,842 IRVINE UNION INCORPORATED 22,006 28,544 6,538 29.7% 15.6178 54,008 11,849 IRVINE PRUDENTIAL OVERALL SUPPLY 215 9,346 13,186 3,840 41.1% 6.0088 16,583 12,621 IRVINE JEFFERSON SMURFIT CORPORATION (U.S.) 2,349 8,644 11,750 3,106 35.9% 4.9628 18,334 9,469 m IRVINE RAYNE DEALERSHIP CORP 5,519 8,709 3,190 57.8% 123764 611 3,376 0 IRVINE ENTHONE INC. 211 6,923 8,175 1,252 18.1% 2.0340 23,113 1,797 0 " IRVINE ELECTROLURGY INC. 67 4,970 7,864 2,894 58.2% 94495 1,084 5,106 ""O IRVINE SUNSET ENVIRONMENTAL, INC. #2 164 5,811 8,545 2,934 52.3% 18145 6,756 13,683 A) (Q IRVINE COSMOTRONIC CORP 26 3,286 4,404 1,118 34,0% 3.1835 6,851 1,718 CD .... IRVINE RICOH ELECTRONICS INC. 116 2,900 4,303 1,404 48.4% 3.9095 3,028 2,961 .... 00 IRVINE PRINTRONIX, INC. 1,184 2,319 3,369 1,050 45.3% 1.8325 3,375 3,375 IRVINE NEWPORT CORPORATION 1,303 2,347 3,401 1,054 44.9% 16967 3,536 3,536 IRVINE 0 C B REPROGRAPHICS 106 2,162 3,133 971 44.9% 1.5625 3,258 3,258 IRVINE FMH INVESTOR GROUP 370 1,279 1,874 595 46.5% 1.4484 1,593 1,467 IRVINE NEWPORT PRECISION OPTICS 827 1,208 381 46.0% 06827 1,162 1,233 IRVINE SUNSET ENVIRONMENTAL, INC. #1 246 810 1,173 364 44.9% 0.5850 1,220 1,220 IRVINE ALL TEK CIRCUIT INC. 427 839 212 49.6% 0.9059 284 94 IRVINE DYE TECHNIQUE INC. 28 187 270 84 44.9% 0.1348 281 281 1RV1NE WlNTEC, LLC 117 170 53 45,2% 0.0991 168 162 LA HABRA RALPHS GROCERY COMPANY (BAKERY) 2,715 29,339 35,827 6,488 22.1% 6.6379 91,387 17,521 LA HABRA SHEPARD BROTHERS INC. 316 5,803 6,519 716 12.3% 0.3155 21,984 932 LA HABRA WATER MAN 9 2,163 3,373 1,210 55.9% 5.6179 190 190 LA HABRA ARNOLD ELECTRONICS, INC, #1 22 1,805 2,800 996 55.2% 4.1023 474 733 LA HABRA LA HABRA PLATING CO. INC. 15 815 1,272 457 56.0% 2.1230 68 68 LA PALMA LA PALMA INTERCOMMUNITY HOSPITAL 1,095 17,035 24,684 7,649 449% 12.3087 25,664 25,664 LA PALMA PERFORMANCE MACHINE INC 1,608 2,330 722 44.9% 11621 2,423 2,423 LOS ALAMITOS JOINT FORCES TRAINING BASE,LOS ALAMITOS -25,223 37,248 12,025 47.7% 25.8853 30,665 33,805 LOS ALAMITOS LOS ALAMITOS GENERAL HOSPITAL 3,871 17,049 24,705 7,656 44.9% 12.3191 25,685 25,685 LOS ALAMITOS TREND OFFSET PRINTING SERVICES INC. 11,934 17,293 5,359 44.9% 8,6231 17,979 17,979 LOS ALAMITOS ARROWHEAD PRODUCTS CORPORATION 2,682 8,416 12,420 4,004 47.6% 10.2132 9,669 9,430 H:ldeptlfin\210\STREED\Excel\Pennit Users\2002-03 recon and rates Oct 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and 55 Page 9 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated Calculated Calculated Proposed OCSD60% Permit User Permit User Cost to Total Total Total City Permit User Name Share of Fee Fee Correct Percentage Flow BOD ss Property 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method LOS ALAMITOS BEARING INSPECTION INC. 946 1,164 1,685 521 44.7% 0.8458 1,764 1,736 NEWPORT BEACH JAZ.Z SEMICONDUCTOR 43,092 100,907 157,093 56,187 55.7% 257,5577 12,271 12,271 NEWPORT BEACH HOAG MEMORIAL HOSPITAL PRESBYTERIAN 49,800 72,162 22,362 44.9% 35.9838 75,026 75,026 NEWPORT BEACH HIXSON METAL FINISHING 41 6,668 10,447 3,779 56.7% 15,7516 894 2,684 NEWPORT BEACH RENAL RESEARCH INSTITUTE, LLC 3,108 4,503 1,395 44.9% 2.2454 4,682 4,682 NEWPORT BEACH AMETEK AEROSPACE 292 2,400 3,513 1,113 46.4% 2.4275 3,124 3,057 NEWPORT BEACH CITY OF NEWPORT BEACH 1,643 2,441 798 48.6% 2.2182 1,694 1,694 NEWPORT BEACH BASIN MARINE INC. 18 264 387 123 46.8% 0.3466 306 251 ORANGE UCI MEDICAL CENTER 87,521 126,821 39,300 44.9% 63.2390 131,853 131,853 ORANGE ANGELICA TEXTILE 268 68,815 100,063 31,248 45.4% 89.9501 85,774 60,148 ORANGE ST. JOSEPH HOSPITAL 216 73,318 106,240 32,922 44.9% 52.9765 110,456 110,456 m ORANGE GRANDE TORTILLA INC. 205 51,805 67,676 15,871 30.6% 3.2605 137,285 69,118 0 ORANGE CHILDREN'S HOSPITAL OF ORANGE COUNTY 17,530 25,402 7,872 44.9% 12.6665 26,410 26,410 0 :,,;-ORANGE MARCEL ELECTRONICS INT. 162 12,346 18,446 6,100 49.4% 21.8945 10,068 7,439 -a ORANGE WASTE MANAGEMENT OF QC TRANSFER 393 12,212 14,725 2,513 20.6% 3.2328 39,024 5,542 II) cc ORANGE CHAPMAN MEDICAL CENTER 1,253 9,889 14,330 4,440 44.9% 7.1454 14,898 14,898 (I) .... ORANGE CIRTECH INC. 160 6,663 9,670 3,007 45.1% 6.7337 9,197 7,949 .... (0 ORANGE WEST AMERICAN RUBBER COMPANY INC. 1,163 5,850 8,643 2,793 47.7% 7,0405 6,665 6,685 ORANGE SIERRA SPRING WATER COMPANY 68 3,844 5,778 1,934 50.3% 79708 2,471 1,226 ORANGE STATEK CORPORATION 290 4,683 6,588 1,905 40.7% 4.6971 7,773 4,278 ORANGE CONTINUOUS COATING CORPORATION 402 2,944 4,560 1,616 54.9% 5.9100 1,135 2,030 ORANGE SVG THERMCO SYSTEMS INC. 583 3,737 5,415 1,678 44.9% 2,7000 5,630 5,630 ORANGE PLATECORP #2, INC. 176 2,726 4,118 1,391 51.0% 5.4129 1,725 1,269 ORANGE ULTRA PURE METAL FINISHING, INC. 118 2,858 4,601 1,743 61.0% 4.8517 363 4,108 ORANGE ORANGE COUNTY PLATING CO., INC, 18 2,322 3,575 1,253 54.0% 4.8133 962 1,294 ORANGE CIRCUIT ACCESS 55 3,058 3,620 561 18.4% 1.0015 10,118 730 ORANGE VILLA PARK ORCHARDS ASSOCIATION 474 3,012 4,532 1,520 50.4% 18421 3,634 5,998 ORANGE DUCOMMUN AEROSTRUCTURES 2,083 2,660 3,707 1,046 39.3% 2.9010 4,546 1,935 ORANGE SOUTH COAST WATER 299 1,914 3,113 1,199 62.6% 2.8263 211 3,438 ORANGE FOAMEX LP. 2,039 2,959 920 45.1% 1.5114 3,030 3,056 ORANGE CADILLAC PLATING 137 1,265 1,980 715 56.5% 2.4991 375 1,052 ORANGE HIGHTOWER PLATING & MANUFACTURING CO, 473 1,263 2,015 752 59.6% 2.5353 117 1,255 ORANGE HAMILTON MATERIALS 112 1,647 2,386 740 44.9% 1.1900 2,481 2,481 ORANGE DUNHAM METAL PROCESSING 19 1,445 2,319 873 60.4% 1.6632 544 2,924 ORANGE QUALITY ALUMINUM FORGE# 2 77 1,270 1,633 563 44.4% 1.1122 1,879 1,646 ORANGE SERRANO WATER DISTRICT 1,543 2,627 1,084 70.2% 0,7951 26 5,217 ORANGE THERMAL-VAC TECHNOLOGY 805 1,312 507 63.0% 1.2225 60 1,424 H:ldeptlfin\210\STREED\Excel\Permlt Users\2002-03 recon and r:ales Ocl 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 10 of 13 Based Upon 2002-03 Actual Discharge Quantifies Estimated Calculated Calculated Proposed OCSD80% Permit User Permit User Cost to Total Total Total City Permit User Name Share of Fee Fee Correct Percentage Flow BOD ss Property 2004-05 2004-()5 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Propoaed Method ORANGE QUALITY ALUMINUM FORGE 175 599 906 306 51.1% 0.9273 477 582 ORANGE SF PP, LP, 32 712 884 173 24.3% 0.3604 2,042 298 ORANGE DITTY DRUM COMPANY, INC. 27 523 793 270 51 .8% 0.9733 338 338 ORANGE CIRCUIT TECH INC. 115 350 481 131 37.3% 0.3761 645 215 ORANGE INDEPENDENT FORGE 175 379 555 175 46.2% 0.3297 520 539 ORANGE A&A DEBURRING AND TUMBLING 316 444 128 40.5% 0.2668 548 343 ORANGE PERFORMANCE POWDER, INC. 265 390 124 46.8% 03086 323 299 ORANGE BURLINGTON ENGINEERING INC. 81 239 352 113 47.1% 0.2827 293 293 ORANGE GOMTECH ELECTRONICS 27 81 123 42 51 .2% 0.1456 57 57 ORANGE DATA AIRE INC. #'l 923 543 778 0.0% 0.4202 856 734 PLACENTIA KNOTT'$ BERRY FARM FOODS 2,041 235,398 287,491 32,095 13.8% 16.5558 871,488 53,200 m PLACENTIA PLACENTIA LINDA COMMUNITY HOSPITAL 2,855 18,483 26,753 8,290 44.9% 13.3404 27,815 27,815 0 PLACENTIA FROZSUN FOODS, INC. 183 11 ,382 14,730 3,348 29.4% 7.4577 28,384 8,618 0 ~ PLACENTIA SB. THOMAS INC. 742 8,366 7,880 1,514 23.8% 1.7687 19,044 4,113 "'ti PLACENTIA CALIF CONSOLIDATED WATER PURIFICATION 249 4,568 7,637 3,089 87.2% 3.8178 363 12,879 D> (C PLACENTIA EXCELLO CIRCUITS MANUFACTURING CORP 153 3,085 4,518 1,433 46.4% 5.4805 3,083 1,254 Cl) .... PLACENTIA CARTEL ELECTRONICS 2,309 3,285 978 42.3% 3.6029 3,095 888 ...., 0 PLACENTIA HARTWELL CORPORATION 468 1,579 2,268 888 43.8% 1.3611 2,422 1,992 PLACENTIA KCA ELECTRONICS, INC. 519 1,248 1,813 585 45,3% 1.8194 1,491 867 PLACENTIA NOLLAC OIL COMPANY 12 960 1,505 544 56.7% 1,9307 259 772 PLACENTIA GEORGE A. JONES, IMPERIAL #'l WELL 29 723 1,108 385 53.2% 1.5463 314 314 PLACENTIA BRIGHT ARMOUR PLATING 78 589 915 328 55.3% 1.3014 165 287 PLACENTIA SUPERIOR PROCESSING 128 265 404 139 52.4% 0,5574 132 111 SANTAANA STREMICKS HERITAGE FOODS LLC 3,635 734,507 930,531 196,024 28.7% 88.9928 2,109,895 743,727 SANTAANA CHROMA SYSTEMS PARTNERS 1,252 138,852 187,117 48,468 35.0% 187.2683 288,230 43,329 SANTAANA IRWD DATS 78,280 122,080 43,780 55.9% 207.7078 5,235 1,770 SANTAANA UWMC HOSPITAL CORPORATION 8,038 52,205 75,848 23,441 44.9% 37 7209 78,648 78,648 SANTAANA EL METATE FOODS, INC. 317 38,901 50,965 12,064 31.0% 3.8308 101,844 51,273 SANTAANA GOGLANIAN BAKERIES 790 35,725 50,091 14,368 40.2% 8.0730 71 ,164 63,188 SANTAANA EL TORO MEAT SHOP 128 29,093 36,278 7,183 24.7% 4.1564 88,921 24,979 SANTAANA GEMINI INDUSTRIES INC. 97 34,161 58,655 24,694 72.3% 5.6713 653 133,608 SANTAANA MICRO SEMI CORP 1,892 18,199 28,984 8,785 48.3% 30.4213 18,854 11,731 SANTAANA DANONE WATERS OF N, A. -SANTAANA 18,073 25,001 8,928 55.5% 35.5825 4,219 8,009 SANTAANA ORANGE COUNTY REGISTER 8,584 22,451 32,305 9,854 43.9% 18.1072 35,280 32,482 SANTAANA ITT CANNON, A DIVISION OF ITT INDUSTRIES 14,959 18,512 27,760 9,248 50.0% 31.0324 15,173 13,852 SANTAANA TTM TECHNOLOGIES #1 182 14,453 20,589 8,136 425% 17.7899 21,094 11,125 SANTAANA CULLIGAN WATER CONDITIONING 7,641 12,179 4,538 59.4% 18.4408 388 8,248 H:ldeptllin\210\STREED\Exoel\Pennll Users\2002-03 recon and rates Oct 2004 xis 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 11 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated Calculated Calculated Proposed OCSD60% Pennit User PennltUser Cost to Total Total Total City Permll User Name Share of Fee Fee Correct Percentage Flow BOD ss Properly 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method SANTAANA MEDTRONIC HEART VALVES, INC, 527 9,143 12,795 3,652 39.9% 7.1975 16,359 10,167 SANTAANA INTERNATIONAL FOOD SOLUTIONS, INC 712 9,842 11,855 2,012 20.4% 2.8088 31,450 4,153 SANTAANA UNIVERSAL CIRCUITS INCORPORATED 647 6,839 10,664 3,825 55.9% 14.0830 2,053 4,802 SANTAANA ASTECH ENGINEERED PRODUCTS 118 6,271 9,619 3,347 53.4% 13.9890 2,449 2,124 SANTAANA EMBEE INC. #2 25 6,424 9,924 3,500 54.5% 13.4831 2,396 3,600 SANTAANA BURROWS IND. DBA MINUTEMAN PUMPING 177 6,092 10,014 1,922 23.8% 2.7786 24,011 4,613 SANTAANA PIONEER CIRCUITS 315 6,204 9,106 2,902 46.8% 9.7955 6,549 4,053 SANTAANA ALPHANETICS INC. 102 5,049 7,397 2,348 46.5% 9.3168 4,891 1,677 SANTAANA MARKLAND MANUFACTURING, INC. 487 4,881 7,367 2,466 50.9% 9.0452 3,370 2,977 SANTAANA TTM TECHNOLOGIES, INC 642 5,588 8,274 2,686 48.1% 6.8748 6,207 6,337 SANTAANA FABRICATION CONCEPTS CORPORATION 776 5,379 8,082 2,704 50.3% 5.5691 5,655 8,054 OJ SANTAANA EMBEE INC. #1 30 3,164 4,951 1,767 56.5% 7.0646 626 1,698 0 SANTAANA TEXTRON AEROSPACE 4,539 5,400 7,989 2,589 47.9% 7.0782 5,873 5,583 0 ~ SANTAANA ANOMIL ENT. DBA DANCO METAL SURFACING 150 3,488 5,284 1,797 51.5% 5.4452 2,679 3,417 "ti SANTAANA ANODYNE INC. 24 3,307 5,284 1,977 59.8% 5.6640 645 4,441 D) cc SANTAANA EMBEE INC. #3 30 2,956 4,493 1,537 52.0% 6.0751 1,612 1,327 CD .... SANTAANA ALUMINUM FORGE -DIV. OF ALUM. PRECISION 164 3,779 6,101 2,322 61.4% 2.2288 2,011 10,307 I\,) WEBER PRECISION GRAPHICS 162 2,940 3,560 619 21.1% 1.0217 9,209 .... SANTAANA 1,151 SANTAANA CHROME TECHNOLOGY, INC. 217 2,231 3,426 1,195 53.5% 3.8819 1,276 2,027 SANTAANA SOUTH COAST CIRCUITS #3 63 2,169 3,205 1,037 47.8% 3.5930 2,084 1,369 SANTAANA RICOH ELECTRONICS #2 795 2,716 3,897 1,181 43.5% 1.7501 4,412 4,085 SANTAANA ALUMINUM PRECISION PRODUCTS INC. CENTRAL 2,320 3,106 786 33.9% 1.5766 5,120 1,955 SANTAANA DATA ELECTRONIC SERVICES INC. 75 1,797 2,663 866 48.2% 3, 1141 1,632 1,021 SANTAANA ACTIVE PLATING INC. 1,686 2,535 849 50.4% 3.2736 1,163 796 SANTAANA INTEGRATED AEROSPACE, INC. 2,127 3,069 943 44.3% 1.5510 3,274 3,108 SANTAANA GALLADE CHEMICAL INC. 178 1,752 2,548 796 45.4% 1.9846 2,303 1,880 SANTAANA ACCURATE CIRCUIT ENGINEERING 63 1,816 2,379 562 31.0% 1.3752 4,283 1,027 SANTAANA ALUMINUM PRECISION PRODUCTS INC.-SUSAN 124 1,695 2,487 792 46.7% 1.7843 2,144 2,115 SANTAANA VERTEQ PROCESS SYSTEMS INC. 1,427 2,136 709 49.7% 2.1927 1,271 1,271 SANTAANA REID METAL FINISHING 134 1,166 1,752 586 50.3% 1.9402 939 910 SANTAANA R BC TRANSPORT DYNAMICS CORP. 298 1,419 2,058 639 45.0% 1.0328 2,122 2,142 SANTAANA SOUTH COAST CIRCUITS #4 72 990 1,510 520 52.5% 2.2302 431 255 SANTAANA ELECTROSERVICES 2000 INC, 174 951 1,417 466 48.9% 2.1012 641 73 SANTAANA ALMATRON ELECTRONICS, INC. 107 1,054 1,554 499 47.4% 1.7311 1,048 654 SANTAANA BRASSTECH, INC 1,265 1,833 568 44.9% 0.9141 1,906 1,906 SANTAANA SOUTH COAST CIRCUITS #2 1,042 1,405 363 34.8% 1.2736 2,019 297 SANTAANA PLEION CORPORATION #2 796 1,058 1,560 502 47.4% 1.0439 1,319 1,449 H:ldepllfin\210\STREED\Excel\Pennit Users\2002-03 recon and rates Od 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 12 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated calculated Calculated Proposed OCSD60% PennltUser Penni! User Cosllo Total Total Total City Penni! User Name Share of Fee Fee Correct Percentage Flow BOD ss Property 2004--05 2004-05 Cslculalion Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method SANTAANA L & N UNIFORM SUPPLY COMPANY,INC.(CLEAN) 1,136 1,644 508 44.7% 0.7479 1,753 1,781 SANTAANA WHEEL SERVICES GROUP, INC 822 1,293 471 57.3% 1.5819 219 773 SANTAANA SOUTH COAST CIRCUITS, INC. 79 802 1,222 420 52.3% 1.5479 459 493 SANTAANA PACIFIC QUARTZ, INC. 66 992 1,445 453 45.6% 0.8499 1,400 1,389 SANTAANA SOUTH BAY CHROME SALES/CHROME EFFECTS 126 803 1,229 427 53.2% 1.4043 475 700 SANTAANA ORANGE CONTAINER, INC. 994 1,472 478 48.1% 0.6319 1,336 1,799 SANTAANA MASK TECHNOLOGY INC. 126 812 902 290 47.4% 0.9918 811 397 SANTAANA SELECT CIRCUITS 278 849 875 228 34.8% 0.7883 1,260 190 SANTAANA S P S TECHNOLOGIES 2,954 3,103 4,595 1,492 48.1% 3.9208 3,404 3,404 SANTAANA E FT FAST QUALITY SERVICE, INC. 88 471 738 287 58.6% 0.9660 122 357 SANTAANA SANTAANA PLATING (CNKCAPITAL) 44 549 795 248 44.9% 0.3985 827 827 m SANTAANA CAL-TRONICS CIRCUIT INC. -SANTA ANA 433 825 192 44.2% 0.8315 548 272 0 SANTAANA LAM-PLATE TECH INC. 118 379 580 181 47.8% 0.7248 327 129 0 ~ SANTAANA OLYMPIC POWDER COATINGS INC. 108 453 665 212 48.7% 0.5203 557 518 ""O SANTAANA GORILLAS POLISHING AND PLATING 150 389 574 185 47.4% 08832 368 192 II) (0 SANTAANA MARGARETIS TEXTILE SERVICE 233 501 CD 728 225 44.9% 0.3622 755 755 .... SANTAANA MARK OPTICS INC. 66 459 708 249 54.2% 04100 395 880 N SANTAANA N BA F INDUSTRIES 231 425 608 184 433% 0.4151 640 472 SANTAANA PRECIOUS METALS PLATING 93 332 500 187 50.4% 0.8052 243 204 SANTAANA STRIP CLEAN COMPANY 14 328 501 173 52.9% 0.6097 184 240 SANTAANA PRECISION CIRCUITS WEST INC. 348 512 164 47.0% 0.4882 388 303 SANTAANA AQUA-CON COMPANY 50 310 476 166 53.6% 0.8081 149 203 SANTAANA ALLOY TECH ELECTROPOLISHING INC. 152 260 385 126 48.3% 0.4538 232 148 SANTAANA MEDEVA PHARMACEUTICALS CA, INC. 131 266 385 119 44.9% 0.1921 401 401 SANTAANA VICTORY CIRCUITS INC. 204 257 53 25.7% 0.1475 551 55 SANTAANA X Z X ELECTRONICS 97 158 212 54 34.5% 0.1524 324 88 SANTAANA AUTO-CHLOR SYSTEM OF WASHINGTON, INC. 62 169 212 43 256% 0.0545 483 121 SANTAANA A&K DEBURRING AND TUMBLING 141 200 59 42.3% 0.1006 235 189 SANTAANA DATA SOLDER INC 90 130 40 44.9% 0.0648 135 135 SANTAANA HI-TECH STENCILS 35 51 16 44.8% 0.0272 53 51 SANTAANA LAM LIGHTING INC. 2,040 911 1,324 0.0% 0.6660 1,339 1,394 SANTAANA PRECISION POWDERCOATING INC. 138 114 166 28 20.4% 0.1593 143 84 SEAL BEACH NAVAL WEAPONS STN SEAL BCH CD 043 7,298 10,575 3,277 44.9% 5.2734 10,995 10,995 SEAL BEACH ACCURATE METAL FABRICATORS 3,536 5,124 1,588 44.9% 2.5550 5,327 5,327 STANTON ALL METALS PROCESSING OF O.C. INC. 290 2,180 3,236 1,056 48.4% 2.9329 2,273 2,239 STANTON PURE-CHEM PRODUCTS COMPANY INC. 70 234 344 110 488% 0.1891 317 360 TUSTIN CITY OF TUSTIN WATER SERVICE (17TH ST) -36,081 58,610 20,529 58.9% 96.3091 19 2,428 H:ldeptlfin\210\STREED\Excel\Pennlt Users\2002--03 reccm and rates Od 2004.xls 9/29/2004 Estimated Impact on Permit Users by Flow, BOD and SS Page 13 of 13 Based Upon 2002-03 Actual Discharge Quantities Estimated calculated Calculated Proposed OCSD60% PennltUser Penni!User Cost to Total Total Total City Penni! User Name Share of Fee Fee Correct Percentage Flow BOD ss Property 2004-05 2004-05 Calculation Increase (MG) (lbs) (lbs) Tax Adopted Proposed Method TUSTIN CITY OF TUSTIN, WATER SERVICE (MAIN ST) 7,625 11,923 4,299 564% 19 2910 662 1,466 TUSTIN TUSTIN HOSPITAL AND MEDICAL CENTER 8,252 11,958 3,705 44.9% 5.9627 12,432 12,432 TUSTIN CITY OF TUSTIN -MAINTENANCE YARD 582 845 283 45.1% 0.4317 865 873 TUSTIN TOYOTA RACING DEVELOPMENT #2 242 526 759 233 44.4% 0.4088 798 741 TUSTIN CHEEK ENGINEERING & STAMPING 244 307 439 132 43.0% 0.3671 442 261 TUSTIN WESCO SERVICES 110 139 29 26.6% 0.0722 293 43 TUSTIN REVERE TRANSDUCERS, INC. 1,184 1,024 1,508 323 27,3% 1 2217 1,202 1,152 WESTMINSTER VENCOR INC DBA VENCOR HOSP-ORANGE COUNTY 1,284 8,164 11,831 3,668 44,9% 5.8993 12,300 12,300 WESTMINSTER LINDBERG HEAT TREATING CO.-ALUMATHERM 706 2,180 3,305 1,125 51.8% 4.0551 1,408 1,408 WESTMINSTER SOUTHERN CALIFORNIA EDISON 1,528 2,228 700 45.8% 13620 2,114 2,099 YORBA LINDA AERA ENERGY LLC 284 184,954 283,470 98,518 53,3% 4404840 82,594 29,538 m YORBA LINDA METRO WATER DISTRICT OF SO CA 2,890 3,902 1,212 45.1% 2.0152 3,995 4,000 0 YORBA LINDA PLEGEL OIL COMPANY (BLATTNER -AHA) 188 788 1,222 437 55.8% 1.9893 115 131 0 :,:-YORBA LINDA COLUMBINE ASSOCIATES 12 88 101 33 48.2% 0 1483 50 5 "tJ YORBA LINDA SHERWIN D. YOELIN 8 85 99 34 52.9% 0.1510 25 12 D> cc (D .... N Total for Penni! Users 904,415 I 8,480,663 11,478,853 2,913,020 34.0% 8,117.8307 17,914,101 7,478,311 w Total for All OCSD 28,000,000 102,752,885 91,250.0000 173,514,000 177,014,000 Penni! User Percent ofTotal for All OCSD 11% 7% 10% 4% Average Penni! User 2,001 18,785 25,396 6,445 34.3% 13.5350 39,633 16,545 Average Single Family Residence 115 0.0923 159 189 H:ldepllfin\210\STREED\Excel\Pennlt Users\2002-03 ream and rates Od 2004.xls 9/29/2004 Page 1 of 13 Estimated Impact on Permit Users to 2007-08 Based Upon 2002-03 Actual Discharges Estimated OCSD60% 2002-03 2002-03 2002-03 City PermH Ueer Name Share or Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Estimated Estimated Estimated Tax (MG) (lbs) (lbs) Flow Rate per MIiiion Gallons $ 38858 $ 577.30 $ 637 55 $ 711-27 $ 773.32 BOD Rate per 1000 Pounds $ 24855 $ 270,88 $ 288.50 $ 311.21 $ 330.53 SS Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 ANAHEIM ALSTYLE APPAREL-ACTIVE'\11/EAR MFG. CO. INC. 3,875 360,6536 1,541,380 501,739 635,674 833,276 891,438 964,093 1,025,940 ANAHEIM MC P FOODS INC. 251 16,4867 1,554,057 46,840 403,506 449,574 479,098 516,639 548,590 ANAHEIM NOR-CAL BEVERAGE CO. INC. (MAIN) 1,898 38.9144 827,333 122,382 249,159 297,107 316,382 340,738 361,500 ANAHEIM NOR-CAL BEVERAGE CO. INC. (TETRA) 23.3847 540,446 33,930 151,038 173,844 185,490 200,236 212,784 ANAHEIM DISNEYLAND RESORT -DCA 810 94,7449 197,543 197,543 131,125 190,003 202,762 218,589 232,099 ANAHEIM EXPO DYEING AND FINISHING INC. 656 105.4495 161,547 34,471 87,239 118,884 128,732 140,935 151,265 ANAHEIM SUNDOR BRANDS INC. A PROCTER & GAMBLE CO 5,122 27.1223 360,115 34,457 107,719 127,408 136,075 147,012 156,318 ANAHEIM STEPAN COMPANY 2,670 7,3083 210,897 847 55,217 61,518 65,725 71,063 75,600 ANAHEIM STEINER CORP. OBA AMERICAN LINEN SUPPLY 21.5522 135,249 39,388 50,947 65,360 69,772 75,301 80,011 ANAHEIM PRECISION ANODIZING AND PLATING INC. 308 34.7895 1,635 158,469 51,016 86,175 91,132 97,228 102,479 OJ ANAHEIM ANAHEIM MEMORIAL MEDICAL CENTER 33.3875 69,613 69,613 46,207 66,956 71,452 77,029 81,790 0 0 ANAHEIM DYNAMIC DETAILS INC. ~ 28 46.5497 28,668 28,316 31,035 46,363 50,185 54,892 58,881 "tJ ANAHEIM SIOUX HONEY ASSOCIATION CO-OP 890 2.1595 140,914 1,149 36,094 39,865 42,527 45,912 48,790 DI ANAHEIM DON MIGUEL MEXICAN FOODS INC. 303 14.4226 78,233 35,480 33,221 44,201 47,098 50,720 53,812 cc CD ANAHEIM K C A ELECTRONICS INC. 3,217 39.2034 10,306 9,990 19,393 29,560 32,284 35,629 38,453 .... ANAHEIM WEST ANAHEIM MEDICAL CENTER 1,968 16 7958 34,999 34,998 23,231 33,663 35,923 38,727 41,121 N ~ ANAHEIM HARRYS DYE & WASH INC 182 21 0879 25,138 14,600 17,502 25,027 27,006 29,454 31,530 ANAHEIM TAC WEST, INC. 11.6491 46,692 11,789 18,710 24,247 25,992 28,171 30,023 ANAHEIM CITY OF ANAHEIM -WATER SERVICES -60756 ~ 71,658 19,350 33,219 34,867 36,897 38,660 ANAHEIM U.W.M.C. HOSPITAL CORPORATION 3,883 10.6352 22,174 22,174 14,719 21,328 22,760 24,537 26,053 ANAHEIM BRIDGFORD FOODS CORPORATION 766 9.1297 27,877 19,171 14,865 20,758 22,148 23,877 25,352 ANAHEIM WEYERHAEUSER COMPANY 7,751 9.1163 26,073 16,304 13,728 19,075 20,380 22,003 23,388 ANAHEIM IDEAL ANODIZING INC. 264 8.8475 718 41,707 13,385 22,580 23,871 25,459 26,828 ANAHEIM MUL TI-FINELINE ELECTRONIX INC. 847 15.1614 9,990 7,526 9,866 14,575 15,601 17,311 18,590 ANAHEIM S & S POLISHING/PLATING 11 13.7040 873 19,377 9,888 16,175 17,362 18,820 20,061 ANAHEIM ANAHEIM GENERAL HOSPITAL 1,997 7.9434 16,562 16,562 10,993 15,930 17,000 18,326 19,459 ANAHEIM DANONE WATERS OF N. A. -ANAHEIM 656 17.9175 995 554 6,983 10,843 11,950 13,305 14,447 ANAHEIM ORS TECHNOLOGIES INC 1,093 13.0501 4,543 4,543 7,022 10,645 11,594 12,759 13,744 ANAHEIM ARTISTIC PLATING & METAL FINISHING INC. 260 11.4455 5,004 4,835 6,615 9,965 10,830 11,894 12,794 ANAHEIM DELPHI AUTOMOTIVE SYSTEMS 2,234 9.9865 4,398 4,871 5,936 8,974 9,741 10,884 11,483 ANAHEIM INTEC PRODUCTS INC. 219 3.9456 509 29,197 8,543 14,511 15,280 16,226 17,044 ANAHEIM HAWK INDUSTRIAL UNIFORM 114 5,9494 10,069 7,830 6,563 9,404 10,082 10,922 11,636 ANAHEIM MICROMETALS INC. #2 792 5.2761 6,325 3,899 4,446 6,373 6,873 7,492 8,017 ANAHEIM UNIVERSAL ALLOY CORP. 855 5.6353 5,350 2,984 4,113 5,929 6,417 7,019 7,529 ANAHEIM CEROMET INC. 311 2.0917 15,012 1,948 4,966 6,079 6,506 7,044 7,502 ANAHEIM AMERICAN CIRCUIT TECHNOLOGY INC. 322 6.6465 2,445 2,232 3,590 5,423 5,907 6,502 7,005 ANAHEIM PRIVATE LABEL LABORATORIES 413 0.2325 18,055 1,151 4,848 5,498 5,855 6,307 6,693 ANAHEIM COPPER CLAD MUL Tl LAYER PRODUCTS INC. 5.0918 1,603 4,034 3,237 5,045 5,452 5,953 6,378 H:ldeptlfln\210\STREED\Excel\Permil Users\2002-03 ream and rales Ocl 2004.xls 9/29/2004 Page 2 of 13 Estimated Impact on Permit Users to 2007-08 Based Upon 2002--03 Actual Discharges Estimated OCSD80% 2002--03 2002-03 2002-03 City Pennn User Name Shan!of Total Total Total 2004-05 2004-05 200&-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Estimated Estimated Estimated Tax (MG) (Iba) (Iba) Flow Rate per MIiiion Gallons $ 368.58 $ 577.30 $ 637.55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.88 $ 288.50 $ 311.21 $ 330.53 SS Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 ANAHEIM LINCO INDUSTRIES INC. 64 3.2995 577 10,910 3,961 6,581 6,985 7,482 7,908 ANAHEIM MAGNETIC METALS CORP 944 1.6861 8,253 5,761 4,046 5,594 5,946 6,384 6,760 ANAHEIM Y K K (U.S.A) INC. 2,284 5.6158 2,184 1,218 2,903 4,338 4,737 5,227 5,642 ANAHEIM J & H DEBURRING INC. #2 25 1.3247 4,837 8,936 3,821 5,776 6,102 6,506 6,854 ANAHEIM BLACK OXIDE INDUSTRIES INC. 55 4.5814 597 1,924 2,296 3,603 3,924 4,318 4,651 ANAHEIM A PW ENCLOSURE SYSTEMS, LLC 488 2.7002 4,060 2,663 2,639 3,761 4,044 4,394 4,691 ANAHEIM CLASSIC PLATING INC. 3.9877 1,014 1,268 2,024 3,102 3,383 3,728 4,019 ANAHEIM ANAHEIM PLATING & POLISHING INC. 96 3.6712 1,605 1,320 2,067 3,101 3,374 3,710 3,995 ANAHEIM BOEING COMPANY -BLDG. 271 1,606 2.1347 3,712 3,627 2,574 3,740 3,999 4,321 4,595 ANAHEIM GENERAL CERAMICS LLC 2.7963 456 4,712 2,268 3,690 3,951 4,271 4,545 OJ ANAHEIM SMT DYNAMICS 18364 3,402 3,402 2,333 3,390 3,622 3,910 4,155 0 0 ANAHEIM CALIFORNIA CUSTOM SHAPES, INC. 168 1.5832 5,692 815 2,192 2,792 3,003 3,267 3,491 ~ ANAHEIM CREST COATING INC. 272 1.3333 5,574 1,145 2,150 2,753 2,953 3,203 3,415 "'tJ II) ANAHEIM MILBANKWEST INC. 250 1.8581 3,053 2,200 1,968 2,811 3,016 3,271 3,488 cc ANAHEIM ESSEX ELECTRIC INC 915 1.7635 3,452 1,889 1,958 2,735 2,936 3,187 3,399 CD -ANAHEIM GUNTHER ATHLETIC SERVICE 22 2.5562 1,716 1,373 1,696 2,509 2,718 2,976 3,194 N ANAHEIM MURRIETTA CIRCUITS INC. 88 2.1751 1,706 1,796 1,654 2,461 2,655 2,894 3,096 u, ANAHEIM ECONOLITE CONTROL PRODUCTS INC. 353 1.4443 2,559 2,259 1,707 2,462 2,635 2,850 3,033 ANAHEIM CYTECH ENGINEERIED MATERIALS 11798 2,372 2,373 1,590 2,306 2,462 2,655 2,820 ANAHEIM STAINLESS MICRO-POLISH INC. 93 2.3054 933 309 1,155 1,711 1,872 2,070 2,237 ANAHEIM ADVANCE TECH PLATING INC. #2 126 1.7249 604 1,631 1,175 1,835 1,979 2,156 2,306 ANAHEIM NEVILLE CHEMICAL COMPANY 0 1.9686 700 657 1,056 1,598 1,741 1,917 2,065 ANAHEIM UOP LLC 1.8723 635 635 999 1,516 1,652 1,818 1,959 ANAHEIM KINSBURSKY BROTHERS SUPPLY INC. 71 1.4611 1,197 1,162 1,113 1,649 1,779 1,939 2,075 ANAHEIM SUPERIOR PLATING 1.9708 325 325 885 1,361 1,491 1,651 1,786 ANAHEIM TAORMINA INDUSTRIES INC. #4 524 0.9676 2,138 1,219 1,179 1,842 1,760 1,907 2,032 ANAHEIM PRECISION PAINTING 284 0.3766 760 4,826 1,478 2,422 2,545 2,696 2,828 ANAHEIM AMERIMAX BUILDING PRODUCTS INC. 268 1.4767 244 1,616 990 1,588 1,710 1,860 1,988 ANAHEIM ALLIED PACIFIC METAL STAMPING 476 0.5544 3,239 513 1,132 1,409 1,509 1,635 1,742 ANAHEIM LEACH INTERNATIONAL 156 1.6300 285 498 790 1,224 1,336 1,473 1,590 ANAHEIM NU-TEC POWDER COATING 198 0.6009 1,820 1,340 993 1,395 1,487 1,602 1,701 ANAHEIM I PC CAL FLEX INC. 123 0.8600 1,729 426 848 1,141 1,231 1,343 1,438 ANAHEIM JELLCO CONTAINER INC. 578 0.6923 1,160 1,701 949 1,418 1,511 1,626 1,724 ANAHEIM ANAHEIM TRUCK DEPOT #2 BIN WASH 524 0.6163 1,285 1,285 853 1,236 1,319 1,422 1,510 ANAHEIM SECHRIST INDUSTRIES, INC. 0.5401 1,117 1,447 822 1,214 1,292 1,389 1,472 ANAHEIM ELECTRORACK PRODUCTS CO. INC. 471 0.5619 1,201 999 744 1,063 1,137 1,227 1,305 ANAHEIM RT I ELECTRONICS, INC. 8 0.5217 1,024 1,029 692 1,005 1,073 1,157 1,229 ANAHEIM TAYLOR-DUNN MANUFACTURING COMPANY 1,464 1.2090 2,480 2,432 1,642 2,377 2,537 2,736 2,906 H:ldeptlfln\210\STREED\Excel\Pennn Users\2002-03 recon and rates Oct 2004.xls 9/29/2004 Page 3 of 13 Estimated lmpad on Permit Users lo 2007-08 Based Upon 2002--03 Actual Discharges Estimated OCSD60% 2002--03 2002-03 2002-03 City PermH User Name Share of Total Total Total 2004-05 2004-05 2005-06 2~7 2007-08 Propeny Flow BOD ss Adopted Proposed Estimated Estimated Esllmated Tax (MG) (lbs) (lbs) Flow Rate per lllllllon Gallons $ 368 58 $ 57730 $ 637.55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.88 $ 288.50 $ 311.21 $ 33053 SS Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 ANAHEIM MILLENNIUM CIRCUITS SERVICES CORP 0.5159 1,299 161 551 716 773 844 905 ANAHEIM PICOFARAD INC. 62 0.5654 629 792 554 825 884 958 1,020 ANAHEIM RTR INDUSTRIES 46 0.3975 829 829 550 797 851 917 974 ANAHEIM RIGIFLEX TECHNOLOGY INC. 87 0.6432 508 234 419 606 658 722 776 ANAHEIM LINVATEC CORPORATION 38 0.3281 884 884 454 658 702 757 804 ANAHEIM PACIFIC UTILITY PRODUCTS INC-189 0.5937 235 347 360 550 596 653 701 ANAHEIM IKON POWDER COATING 0.3639 722 344 396 548 589 640 683 ANAHEIM BRIDGEMARK CORP-DOWLING #2 0.7155 264 413 456 509 553 ANAHEIM AQUARIAN COATINGS CORP 21 0.2813 587 587 389 564 602 649 689 ANAHEIM ARO SERVICE 243 0.2962 474 493 345 504 539 582 619 CJ ANAHEIM PRECON, INC. 34 0.2709 573 384 334 470 504 545 580 0 0 ANAHEIM A & R POWDER COATING INC. 0.4615 187 154 253 381 414 458 491 :ii:-ANAHEIM ANAHEIM EXTRUSION CO. INC. 569 0.4888 943 993 651 948 1,012 1,091 1,158 '"O D) ANAHEIM UNITED CUSTOM POLISHING & PLATING 49 0.4086 197 181 243 364 396 434 467 cc ANAHEIM ADVANCE TECH PLATING INC. 0.4279 78 173 218 340 370 407 438 Cl) ..... ANAHEIM POWDERCOAT SERVICES INC. #1 25 03058 264 249 238 351 379 413 442 t,,) ANAHEIM PACIFIC IMAGE TECHNOLOGY, INC. 0.4080 97 94 197 301 329 392 en 363 ANAHEIM S Ill T DYNAMICS LLC 0.2562 176 176 180 289 290 317 340 ANAHEIM ELECTRO METAL FINISHING CORPORATION 91 0.1443 292 263 188 271 290 313 332 ANAHEIM EXQUISITE DESIGNS INC. 0.2938 27 27 121 188 207 230 249 ANAHEIM POWDERCOAT SERVICES INC. #4 0.2006 127 127 136 203 219 240 257 ANAHEIM POWDERCOAT SERVICES INC, #2 25 0.1170 244 244 162 235 250 270 287 ANAHEIM ACROBURR INC. #2 55 0.1726 106 131 121 183 197 215 231 ANAHEIM POWDERCOAT SERVICES INC. #3 0.1214 188 166 126 184 197 214 228 ANAHEIM MTS MICROELECTRONICS INC. 0.0937 194 193 129 187 199 215 228 ANAHEIM OLIVE OIL CO. 65 01207 95 76 86 127 137 150 161 ANAHEIM DETAILS INC #3, OBA DYNAMIC DETAILS INC. 100 0.0867 181 181 120 174 185 200 212 ANAHEIM TECHPLATE ENGINEERING CO. INC. 0.0613 108 128 80 118 125 135 144 ANAHEIM TRANSLINE TECHNOLOGY INC. 213 0.3958 150 158 221 335 364 400 431 ANAHEIM REMEDY ENVIRONMENTAL SERVICES 0-0225 47 47 31 45 48 52 55 ANAHEIM CUSTOM POWDER COATINGS 0.0189 39 39 28 38 40 44 46 ANAHEIM VEECO ELECTRO FAB INC. #2 89 0.1846 41 41 88 134 147 162 175 ANAHEIM ALL METAL PAINT STRIPPING INC. #2 598 0.0437 154 144 89 128 134 144 153 ANAHEIM A P W ENCLOSURE SYSTEMS LLC SOUTH 4,473 2.5900 1,227 1,578 1,836 2,481 2,887 2,941 3,155 ANAHEIM H. KOCH & SONS COMPANY 492 0,3262 212 212 223 333 361 394 423 ANAHEIM DISNEYLAND RESORT 559,204 354.5820 731,345 731,345 488,857 705,835 753,100 811,975 862,229 BREA HEAL TH CARE APPAREL SERVICES 442 155040 23,419 12,349 14,480 20,405 21,977 23,924 25,577 BREA GERARD TILE 690 4.7316 2,801 53,895 15,291 25,817 27,115 28,716 30,104 H:ldeptlfln\210\STREEDIExceRPermH Usens\2002--03 ream and rates Oct 2004.xls 9/29/2004 Page 4 of 13 Estimated lmpad on Permit Users to 2007-08 Based Upon 2002-03 Actual Discharges Estimated OCSD60% 2002-03 2002-03 2002-03 CHy Permit User Name Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Estimated Estimated Estimated Tax (MG) (lbs) (lbs) Flow Rate per MIiiion Gallons $ 368.58 $ 577.30 $ 637,55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.68 $ 288.50 $ 311 .21 $ 330,53 SS Rate per 1000 Pounds $ 238.46 $ 414.27 $ 432,14 $ 46419 $ 473,50 BREA COOPER AND BRAIN INC. 4 15.4992 9,708 2,990 8,839 12,814 13,975 15,404 16,611 BREA WINONICS (BREA) 603 16.1971 5,180 3,750 8,152 12,306 13,441 14,836 16,013 BREA HARTE-HANKS SHOPPERS 1,330 4.8353 21,063 7,905 8,902 11,768 12,575 13,585 14,444 BREA KIRKHILL RUBBER CO (SOUTH) 828 8.0498 9,630 10,212 7,795 11,484 12,323 13,361 14,243 BREA ELECTRONIC PRECISION SPECIAL TIES INC. 121 8.4644 499 2,280 3,784 5,960 6,519 7,204 7,783 BREA BREA COMMUNllY HOSPITAL 3,175 3.5041 7,306 7,306 4,850 7,027 7,499 8,084 8,584 BREA CRCRIMINC 1,590 5.2437 3,313 3,525 3,597 5,384 5,822 6,362 6,819 BREA BRISTOL INDUSTRIES 684 4.3756 2,394 2,609 2,830 4,255 4,608 5,042 5,410 BREA FINELi NE CIRCUITS & TECHNOLOGY INC. 118 1.0779 2,628 296 1,121 1,456 1,573 1,719 1,842 BREA SCISOREK & SON FLAVORS, INC. 375 0.8409 3,114 418 1,184 1,502 1,615 1,757 1,878 OJ BREA HARBOR TRUCK BODIES INC. 378 0,4984 961 916 641 927 991 1,070 1,137 0 0 BREA MORAVEK BIOCHEMICALS INC. 3 0.6624 261 261 371 561 610 671 722 ~ BREA CENTRAL POI/I/DER COATING 0.2652 570 147 274 368 397 433 463 "'tJ m BREA ENGRAVERS INK CO 85 0,1137 54 250 115 184 196 211 224 (Q BREA KIRKHILL RUBBER CO (SOUTH) 1,026 0 0 0 0 0 Cl) .... BREA AERA ENERGY LLC #2 246 0.0821 171 171 114 165 176 189 201 ~ BUENA PARK DEAN FOODS CO. OF CALIF. INC(MILK PLANT) 1,418 38.2970 468,307 163,225 189,434 216,490 230,059 247,117 261,693 ...,. BUENA PARK SABA TEXTILES INC, 1,009 129,0030 213,403 100,129 124,465 173,718 187,082 203,647 217,708 BUENA PARK SEVEN-UP BOTTLING COMPANY 766 34.6324 405,376 30,279 120,741 142,264 152,116 164,543 175,108 BUENA PARK AMERIPEC INC. 584 22,1770 332,831 22,560 96,278 112,239 119,910 129,600 137,842 BUENA PARK DEAN FOODS CO, OF CALIF INC.(ICE CREAM) 615 10.1365 181,046 79,231 67,628 87,680 92,933 99,539 105,196 BUENA PARK PEPSI-COLA BOTTLING GROUP 3,837 18,5449 189,786 26,282 60,274 72,965 77,934 84,191 89,516 BUENA PARK KU A TEXTILES INC. 650 28.8471 50,339 50,806 35,259 51,327 54,870 59,260 63,003 BUENA PARK SUNCLIPSE, INC. DBA CORRU KRAFT II 2,347 10,7188 71,270 67,362 37,727 53,385 56,505 60,399 63,742 BUENA PARK CLEUGH'S RHUBARB COMPANY 216 10,3142 86,100 17,371 29,344 36,456 38,922 42,021 44,660 BUENA PARK ULTRA Ill/HEEL COMPANY 1,212 15,9033 11,085 10,244 11,060 16,425 17,764 19,414 20,813 BUENA PARK PRIMATEX INDUSTRIES OF CA INC 335 12.8380 6,273 14,786 9,817 15,235 16,384 17,799 19,003 BUENA PARK GEORGIA PACIFIC CORPORATION 3,808 2.5314 21,268 3,772 7,119 8,781 9,380 10,132 10,773 BUENA PARK CROCKETT CONTAINER CORP. 676 0,8970 15,491 1,106 4,444 5,169 5,519 5,961 6,337 BUENA PARK MEAD PACKAGING 1,906 1.9054 6,879 3,471 3,240 4,400 4,699 5,073 5,391 BUENA PARK TRIM-LOK/ R.T.P. 959 3,8647 1,376 1,376 2,095 3,174 3,456 3,802 4,095 BUENA PARK HANSON-LORAN CO., INC. 276 1.1809 5,872 911 2,112 2,649 2,841 3,081 3,286 BUENA PARK ALLOY DIE CASTING CO. 456 1.7335 2,222 1,915 1,648 2,395 2,574 2,794 2,981 BUENA PARK WEYERHAEUSER COMPANY #2 0.5313 1,108 1,108 735 1,065 1,137 1,226 1,302 BUENA PARK GENERAL CONTAINER CORPORATION 349 0,4284 813 709 529 761 814 880 936 BUENA PARK GARDNER LITHOGRAPH, INC. 327 0,4076 685 885 484 704 753 814 866 BUENA PARK DERM COSMETICS LAB'S INC, 189 0.1070 1,047 165 339 413 442 477 507 COSTA MESA WEST NE\/1/PORT OIL COMPANY 0 43.9588 174,686 18,133 63,944 60,173 86,259 93,866 100,319 H:ldepllfin\210\STREED\Excel\Permlt Users\2002-03 recon and ratas Od 2004.xls 9/29/2004 Page 5 of 13 Estimated lmpad on Permit Users to 2007-08 Baled Upon 2002-03 Actual Discharges Eatlmatad OCSD60% 2002-03 2002-03 2002-03 City Permtt User Name Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Eatlmated Estimated Estimated Tax (MG) (lbs) (lbs) Flow Rate per MIiiion Gallons $ 368.58 $ 577.30 $ 637.55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.88 $ 28850 $ 311.21 $ 330-53 SS Rale per 1000 Pounds $ 238.45 $ 414 27 $ 432.14 $ 454.19 $ 473.50 COSTA MESA FAIRVIEWSTATE HOSPITAL 328890 157,171 78,448 69,893 94,028 100,213 107,936 114,529 COSTA MESA LOS ANGELES TIMES COMMUNICATIONS LLC 8,296 10,5488 60,438 7,405 20,878 25,517 27,362 29,675 31,641 COSTA MESA I C N PHARMACEUTICALS INC. 2,585 18.5636 5,421 5,421 9,482 14,430 15,742 17,353 18,714 COSTA MESA VELIE CIRCUITS INC. 88 8.5218 4,055 2,008 4,628 6,849 7,471 8,235 8,881 COSTA MESA SANMINA CORPORATION (AIRWAY) 1,571 7.6882 1,623 2,300 3,785 5,829 6,362 7,017 7,569 COSTA MESA MESA CONSOLIDATED WATER DISTRICT 4.8293 1,778 5,521 3,464 5,440 5,850 6,353 8,781 COSTA MESA SANMINA CORPORATION (REDHILL) 1,061 5.4701 1,218 908 2,535 3,884 4,231 4,682 5,063 COSTA MESA EATON CORPORATION 192 2.4984 2,565 6,437 3,093 4,803 5,115 5,499 5,828 COSTA MESA TOYOTA RACING DEVELOPMENT 242 2,2852 4,319 4,185 2,906 4,210 4,499 4,856 5,161 COSTA MESA PRIME TECHNOLOGIES, INC. 245 2.0057 5,168 738 2,200 2,863 3,089 3,370 3,609 m COSTA MESA SEMICOA SEMICONDUCTORS 137 1.9849 1,191 1,191 1,312 1,962 2,124 2,324 2,493 0 0 COSTA MESA CRITERION MACHINE 11\0RKS 140 0.3265 485 551 367 542 580 627 667 ~ COSTA MESA RAILMAKERS, INC. 51 0.0975 203 203 135 196 209 225 239 "'O II) COSTA MESA IRVINE SENSORS CORP. 699 0.2916 314 263 248 362 390 424 454 cc COSTA MESA AVIATION EQUIPMENT STRUCTURES, INC 535 0.2834 585 566 380 551 588 634 674 CD .... CYPRESS BOIENG COMPANY (CYPRESS) 888 1.2994 2,709 2,709 1,798 2,606 2,781 2,998 3,183 a,.) CYPRESS TAYCO ENGINEERING, INC. 0,8582 1,732 1,298 983 1,386 1,480 1,597 1,696 00 CYPRESS HYATT DIE CASTING & ENGINEERING CORP. 830 0.5373 1,120 1,120 744 1,078 1,150 1,240 1,316 FOUNTAIN VALLEY PRO-TECH 15.2290 8,011 2,736 8,257 12,094 13,203 14,568 15,720 FOUNTAIN VALLEY PAYTON TECHNOLOGY CORP 13.8517 5,292 5,292 7,609 11,506 12,518 13,761 14,812 FOUNTAIN VALLEY KODAK PROCESSING LABS 143 9.9591 10,862 3,118 7,114 9,981 10,831 11,880 12,768 FOUNTAIN VALLEY OMNI METAL FINISHING, INC. 130 10.0612 784 3,046 4,830 7,282 7,957 8,784 9,482 FOUNTAIN VALLEY CUSTOM ENAMELERS INC. 143 11772 784 768 812 1,210 1,309 1,430 1,533 FOUNTAIN VALLEY SANMINA CORPORATION 118 1.1513 1,301 146 782 1,077 1,172 1,290 1,389 FOUNTAIN VALLEY UNITED CIRCUIT TECHNOLOGY INC. 57 0.8111 698 463 582 848 918 1,004 1,077 FOUNTAIN VALLEY KENLEN SPECIALITIES INC. 126 0.5638 278 219 329 491 534 587 632 FOUNTAIN VALLEY A & G ELECTROPOLISH 167 0.5794 94 174 278 432 472 520 561 FULLERTON KIMBERLY-CLARK 11\0RLDWIDE, INC. 19,607 451 .6799 201,519 422,093 317,218 490,163 528,510 575,692 615,762 FULLERTON FULLERTON CULTURED SPECIAL TIES 959 31 4260 518,277 117,289 168,368 207,019 220,244 236,917 251,145 FULLERTON DAE SHIN USA, INC. 1,180 132.8300 199,711 116,954 126,484 179,191 192,843 209,749 224,108 FULLERTON VAN LAW FOOD PRODUCTS, INC. 554 46980 440,157 187,638 155,874 199,584 211 ,064 225,544 237,962 FULLERTON Y2KTEXTILE CO., INC. 1,996 119.7883 219,995 48,356 110,362 148,734 160,736 175,629 188,246 FULLERTON CALIF STATE UNIV C FULLERTON 98.2000 81,899 81,424 71,197 104,305 112,779 123,233 132,094 FULLERTON FAIRCHILD FASTENERS 833 26,2354 23,849 27,310 22,109 32,915 35,408 38,486 41,102 FULLERTON IM)RLD CITRUS WEST 1,811 6.3974 82,474 14,836 26,395 32,164 34,284 36,956 39,232 FULLERTON ST. JUDE MEDICAL CENTER 12.7750 26,638 26,636 17,680 25,619 27,340 29,474 31,295 FULLERTON ORANGE COUNTY METAL PROCESSING 50 19.6506 366 25,541 13,424 22,024 23,871 25,691 27,411 FULLERTON BECKMAN COULTER, INC. 6,432 14.4015 15,963 17,088 13,351 19,714 21,172 22,973 24,505 H:ldeptllln\210\STREED\Excel\Permtt Users\2002-03 recon and rates Oct 2004.xls 9/29/2004 Page 6 of 13 Estimated Impact on Permit Users to 2007-08 Based Upon 2002-03 Actual Discharges Estimated OCSD60% 2002-03 2002-03 2002-03 CHy PennH User Name Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flaw BOD ss Adopted Proposed Estimated Estimated Estimated Tax (MG) (lbs) (lbs) Flow Rate per MIiiion Gallons $ 368.58 $ 577.30 $ 637.55 $ 711-27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.68 $ 288.50 $ 311.21 $ 330.53 SS Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 FULLERTON PC A METAL FINISHING, INC. 99 163000 3,700 4,956 8,109 12,465 13,601 14,996 16,175 FULLERTON WINONICS, INC. 59 16.2635 919 2,106 6,725 10,510 11,544 12,810 13,878 FULLERTON WESTERN YARN DYING 248 6.7536 11,189 2,130 5,778 7,810 8,454 9,253 9,929 FULLERTON NELCO PRODUCTS, INC. 283 8.0274 5,459 5,459 5,617 8,373 9,052 9,888 10,597 FULLERTON JOHNSON CONTROLS BATTERY INC. 2,174 9,0172 1,935 5,241 5,054 7,901 8,572 9,396 10,094 FULLERTON CARGILL INC. 1,107 6,2534 7,742 5,020 5,426 7,785 8,390 9,137 9,772 FULLERTON SUNCLIPSE, INC. (CORRUGATOR PLANT) 1,032 1.6164 13,838 11,906 6,874 9,611 10,168 10,864 11,461 FULLERTON WEIDMANN WATER CONDITIONERS, INC. 20 7,9213 213 4,060 3,941 6,313 6,866 7,544 8,119 FULLERTON MONOGRAM SYSTEMS 1,979 3.4190 2,881 8,591 4,025 6,312 6,723 7,230 7,664 FULLERTON B I TECHNOLOGIES, INC. 1,554 2.2038 2,590 2,614 2,079 3,056 3,282 3,561 3,798 OJ FULLERTON KRYLER CORPORATION 3.1952 250 250 1,300 2,016 2,217 2,464 2,672 0 0 FULLERTON SUNCLIPSE INC. 1,032 1.1293 3,443 2,436 1,853 2,593 2,766 2,981 3,164 :,:-FULLERTON SCIENTIFIC SPRAY FINISHES, INC. 25 1.6540 1,426 1,105 1,228 1,799 1,943 2,122 2,274 -a DI FULLERTON CARAN PRECISION ENGINEERING 556 0.6903 1,439 1,439 955 1,384 1,477 1,593 1,891 cc FULLERTON SANT ANA SERVICES 15 0.4538 34 895 389 642 886 740 786 CD ..... FULLERTON DR SMOOTHIE ENTERPRISES 0.0416 87 87 58 83 89 96 102 I\.) FULLERTON FULLERTON PLATING 398 0.2750 85 81 142 215 235 259 279 U) GARDEN GROVE HOUSE FOODS AMERICA CORPORATION 76.7310 1,019,871 367,848 369,484 472,744 502,114 539,043 570,612 GARDEN GROVE U.S. DYEING & FINISHING INC. 660 208.0300 380,501 160,667 209,580 289,649 311,835 339,355 362,717 GARDEN GROVE PILKINGTON AEROSPACE 2,361 19.1630 5,843 42,052 18,543 30,065 32,075 34,548 36,662 GARDEN GROVE LINFINITY MICROELECTRONICS INC. 3,241 27.3190 1,095 5,787 11,721 18,465 20,234 22,400 24,228 GARDEN GROVE IDEAL UNIFORM RENTAL SERVICE 7.7478 14,390 25,036 12,402 18,740 19,910 21,360 22,602 GARDEN GROVE GOODWIN COMPANY 142 1.7556 27,415 2,157 7,976 9,328 9,961 10,760 11,441 GARDEN GROVE CATALINA CYLINDERS A DIV. OF APP 638 6.7488 5,889 4,995 5,092 7,505 8,102 8,839 9,464 GARDEN GROVE AIR INDUSTRIES CORP -KNOTT 1,856 3.9312 8,197 8,197 5,441 7,884 8,413 9,070 9,630 GARDEN GROVE COASTLINE METAL FINISHING CORP. 230 5.9377 1,357 2,283 3,070 4,741 5,164 5,883 6,121 GARDEN GROVE ELECTRON PLATING Ill INC. 131 5.1320 469 1,001 2,247 3,504 3,840 4,251 4,598 GARDEN GROVE BAZZ HOUSTON CO. 343 3.0658 2,926 1,504 2,216 3,185 3,449 3,774 4,050 GARDEN GROVE CANNON EQUIPMENT WEST INC. 437 1.2770 1,953 1,887 1,406 2,048 2,193 2,373 2,527 GARDEN GROVE LACEY CUSTOM LINENS 40 1.1490 1,218 3,279 1,508 2,351 2,501 2,686 2,844 GARDEN GROVE AIR INDUSTRIES CORP. (CHAPMAN) 508 0.5379 1,386 1,095 804 1,139 1,216 1,311 1,392 GARDEN GROVE D & S CUSTOM PLATING INC, 42 0,8982 407 459 542 819 888 974 1,046 GARDEN GROVE CD VIDEO INC 0.6673 440 440 460 687 743 812 870 GARDEN GROVE BASIC ELECTRONICS, INC. 201 0_2176 833 308 361 479 512 554 590 GARDEN GROVE STAR POWDER COATING 9 0.0306 106 30 45 59 63 69 73 GARDEN GROVE MIRACLE STRIPPING & PLATING, INC 0.0220 46 46 30 44 47 51 54 GARDEN GROVE GRAPHIC PACKAGING CORP. 2,043 0.9599 1,995 1,995 1,325 1,921 2,050 2,210 2,346 HUNTINGTON BEACH BOEING COMPANY (GENERAL FAC) 5,970 55.9220 94,640 192,113 89,944 137,487 145,976 156,484 165,492 H:ldeptlfin\210\STREED\Excel\PennH Users\2002-03 recon and rates Od 2004.xls 9/29/2004 Page 7 of 13 Estimated lmpad on Permit Users to 2007-08 Based Upon 2002-03 Actual DlschaJteS Estimated OCSD80% 2002-03 2002-03 2002-03 CHy Pennlt User Name Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Estimated Estimated Estimated Tax (MG) (lbs) (lbs) Flow Rate per MIiiion Gallons $ 388.58 $ 57730 $ 637.55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.68 $ 288,50 $ 31121 $ 330,53 SS Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 HUNTINGTON BEACH JOHN A THOMAS 11.6342 71 ,025 8,210 23,422 28,514 30,592 33,199 35,413 HUNTINGTON BEACH COLUMBIA HUNTINGTON BEACH HOSPITAL 908 10.5715 22,042 22,042 14,631 21,200 22,624 24,390 25,897 HUNTINGTON BEACH NUEVO ENERGY CO (HB) 193 11.4379 14,800 20,324 12,741 19,029 20,345 21 ,972 23,361 HUNTINGTON BEACH CAL-AURUM INDUSTRIES INC. 226 13.0295 626 944 5,183 8,082 8,895 9,891 10,730 HUNTINGTON BEACH BRINDLE/THOMAS OIL COMPANY 59 2.1900 19,342 639 5,767 6,765 7,253 7,888 8,389 HUNTINGTON BEACH CAMBRO MANUFACTURING 934 35750 7,454 7,454 4,948 7,169 7,651 8,248 8,758 HUNTINGTON BEACH PRECISION RESOURCE, CALIF DIV 626 3.8086 5,881 4,051 3,832 5,468 5,876 6,379 6,807 HUNTINGTON BEACH SPEEDY CIRCUITS, FACILITY #2 120 4.7120 4,137 1,293 3,073 4,375 4,756 5,226 5,623 HUNTINGTON BEACH GARG-OIL PRODUCTION LLC 139 3.4973 1,289 2,019 2,230 2,488 2,705 HUNTINGTON BEACH TIODIZE COMPANY, INC, 96 3.0931 488 655 1,417 2,189 2,396 2,649 2,863 m HUNTINGTON BEACH CITY OF HUNTINGTON BEACH FIRE DEPARTMENT 2.5012 1,064 709 1,355 2,026 2,208 2,432 2,622 0 0 HUNTINGTON BEACH BOEING COMPANY (GRAHAM) 1.1200 2,335 2,335 1,550 2,246 2,397 2,584 2,744 ~ HUNTINGTON BEACH CAPRO OIL COMPANY 22 1.9152 706 1,106 1,221 1,362 1,481 .,, HUNTINGTON BEACH SOUTH COAST OIL CORPORATION 182 1.7892 659 1,033 1,141 1,273 1,384 II) cc HUNTINGTON BEACH HB OIL OPERATIONS TRUST 22 1.0490 1,137 744 847 1,222 1,318 1,438 1,539 CD ..a. HUNTINGTON BEACH SOLDERMASK. INC. 132 0.3184 1,140 942 625 883 939 1,009 1,069 w HUNTINGTON BEACH CEMPI INDUSTRIES INC. 175 0.5315 580 580 469 691 743 807 862 0 HUNTINGTON BEACH LOGI GRAPHICS, INC. 144 0.7109 306 187 378 562 614 677 730 HUNTINGTON BEACH MILLETT INDUSTRIES 0.3409 602 598 418 607 649 701 746 HUNTINGTON BEACH M.S. BELLOWS 52 0.1455 1,118 257 393 493 527 568 604 HUNTINGTON BEACH ROCK INDUSTRIES, INC. 97 0.3820 347 308 301 442 477 520 556 HUNTINGTON BEACH SPEEDY CIRCUITS, DIV OF PJC 0.2320 484 484 321 465 496 535 568 HUNTINGTON BEACH PIER OIL COMPANY 35 05550 205 320 354 395 429 HUNTINGTON BEACH PETROPRIZE 7 0.2877 106 166 183 205 222 HUNTINGTON BEACH BRINDLE/THOMAS 0.1480 54 84 93 104 113 HUNTINGTON BEACH SIGNAL ASSOCIATES 3 0.0683 25 39 44 49 53 HUNTINGTON BEACH SOUTH COAST OIL COMPANY 0 0 0 0 0 HUNTINGTON BEACH ALEXANDER OIL COMPANY 3 0 0 0 0 0 HUNTINGTON BEACH W. M. ELLIOTT 7 0 0 0 0 0 HUNTINGTON BEACH WILVIAN JEWELL RENNER 17 0.0029 1 2 2 2 2 HUNTINGTON BEACH WILLIAM J. SCOTT 28 0 0 0 0 0 HUNTINGTON BEACH O'DONNELL OIL COMPANY 65 00091 19 19 13 18 19 21 22 HUNTINGTON BEACH S & COIL CORPORATION 106 0 0 0 0 0 IRVINE ROYAL TY CARPET MILLS INC. 155 1733180 752,704 105,273 278,068 347,410 373,147 405,339 432,668 IRVINE B. BRAUN MEDICAL INC. 15,072 237.2520 50,689 43,228 110,353 188,594 184,564 204,159 220,694 IRVINE MARUCHAN, INC. 890 14.6254 137,997 20,673 44,619 54,360 58,070 62,738 66,711 IRVINE TODDS ENTERPRISES 424 7.7908 120,788 53,243 45,589 59,249 62,822 67,314 71,159 IRVINE PACKARD-HUGHES INTERCONNECT SYSTEMS 994 39.2168 11,619 9,427 19,591 29,691 32,429 35,792 38,632 H:\depllfin\210\STREED\Excel\PermU Ueers\2002-03 n,con and rates Ocl 2004 xis 9/29/2004 Page 8 of 13 Estimated Impact on Permit Users to 2007-08 Based Upon 2002-03 Aclual Discharges Estimated OCSD60% 2002-03 2002-03 2002-03 City Permit User Name Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Estimated Estimated Estimated Tax (MG) (lbs) (lbs) Flaw Rate per MIiiion Gallons $ 368.58 $ 577.30 $ 637.55 $ 711.27 $ 773.32 BOD Rale per 1000 Pounds $ 248.55 $ 270.88 $ 288.50 $ 311.21 $ 330.53 55 Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 47350 IRVINE EDWARD LIFESCIENCES LLC 2,810 26.0706 25,842 25,842 22,194 32,751 35,244 38,323 40,939 IRVINE UNION INCORPORATED 15.6178 54,008 11,849 22,006 28,544 30,659 33,298 35,539 IRVINE PRUDENTIAL OVERALL SUPPLY 215 6.0088 16,583 12,621 9,346 13,186 14,069 15,167 16,104 IRVINE JEFFERSON SMURFIT CORPORATION (U.S) 2,349 4.9626 18,334 9,469 8,644 11,750 12,545 13,536 14,381 IRVINE RAYNE DEALERSHIP CORP 12.3764 611 3,376 5,519 8,709 9,526 10,527 11,372 IRVINE ENTHONE INC. 211 2.0340 23,113 1,797 6,923 8,175 8,741 9,456 10,063 IRVINE ELECTROLURGY INC. 67 9.4485 1,084 5,106 4,970 7,864 8,544 9,378 10,083 IRVINE SUNSET ENVIRONMENTAL, INC. #2 164 1.8145 6,756 13,883 5,611 8,545 9,019 9,608 10,115 IRVINE COSMOTRONIC CORP 26 3.1835 6,851 1,718 3,286 4,404 4,749 5,177 5,540 IRVINE RICOH ELECTRONICS INC. 116 3.9095 3,028 2,961 2,900 4,303 4,646 5,068 5,426 m IRVINE PRINTRONIX, INC. 1,184 1.8325 3,375 3,375 2,319 3,369 3,600 3,886 4,130 0 0 IRVINE NEWPORT CORPORATION 1,303 1.6967 3,536 3,536 2,347 3,401 3,630 3,913 4,155 :,:-IRVINE 0 C B REPROGRAPHICS 106 15625 3,258 3,258 2,162 3,133 3,344 3,605 3,828 "'C DI IRVINE FMH INVESTOR GROUP 370 1.4464 1,593 1,467 1,279 1,874 2,016 2,191 2,340 (Q IRVINE NEWPORT PRECISION OPTICS 0.6627 1,162 1,233 827 1,208 1,290 1,393 1,480 Cl> ..... IRVINE SUNSET ENVIRONMENTAL, INC. #1 246 0.5850 1,220 1,220 810 1,173 1,252 1,350 1,433 w IRVINE ALLTEKCIRCUIT INC. 0.9059 284 94 427 639 700 776 839 .... IRVINE DYE TECHNIQUE INC. 26 0.1348 281 281 187 270 288 311 330 IRVINE WINTEC, LLC 0.0991 168 162 117 170 182 196 209 LA HABRA RALPHS GROCERY COMPANY (BAKERY) 2,715 6.6379 91,387 17,521 29,339 35,627 38,169 41,120 43,636 LA HABRA SHEPARD BROTHERS INC. 316 0.3155 21,984 932 5,803 6,519 6,946 7,490 7,952 LA HABRA WATER MAN 9 5.6179 190 190 2,163 3,373 3,718 4,141 4,497 LA HABRA ARNOLD ELECTRONICS, INC, #1 22 4.1023 474 733 1,805 2,800 3,069 3,398 3,676 LA HABRA LA HABRA PLATING CO. INC. 15 2.1230 68 68 815 1,272 1,402 1,562 1,696 LA PALMA LA PALMA INTERCOMMUNITY HOSPITAL 1,095 12.3087 25,664 25,664 17,035 24,684 26,342 28,398 30,153 LA PALMA PERFORMANCE MACHINE INC 1.1621 2,423 2,423 1,608 2,330 2,487 2,681 2,847 LOS ALAMITOS JOINT FORCES TRAINING BASE.LOS ALAMITOS 25-8853 30,665 33,805 25,223 37,248 39,958 43,309 46,160 LOS ALAMITOS LOS ALAMITOS GENERAL HOSPITAL 3,871 12.3191 25,685 25,685 17,049 24,705 26,364 28,422 30,178 LOS ALAMITOS TREND OFFSET PRINTING SERVICES INC. 8.6231 17,979 17,979 11,934 17,293 18,454 19,895 21,124 LOS ALAMITOS ARROWHEAD PRODUCTS CORPORATION 2,682 102132 9,669 9,430 8,416 12,420 13,376 14,556 15,559 LOS ALAMITOS BEARING INSPECTION INC. 946 0.8458 1,764 1,736 1,164 1,685 1,798 1,939 2,059 NEWPORT BEACH JAZ2. SEMICONDUCTOR 43,092 257,5577 12,271 12,271 100,907 157,093 173,049 192,586 209,041 NEWPORT BEACH HOAG MEMORIAL HOSPITAL PRESBYTERIAN 35.9836 75,026 75,026 49,800 72,162 77,008 83,019 88,150 NEWPORT BEACH HIXSON METAL FINISHING 41 15.7516 894 2,684 6,668 10,447 11,460 12,701 13,747 NEWPORT BEACH RENAL RESEARCH INSTITUTE, LLC 2.2454 4,682 4,682 3,108 4,503 4,805 5,180 5,501 NEWPORT BEACH AMETEK AEROSPACE 292 24275 3,124 3,057 2,400 3,513 3,770 4,087 4,357 NEWPORT BEACH CITY OF NEWPORT BEACH 22182 1,694 1,694 1,643 2,441 2,635 2,874 3,077 NEWPORT BEACH BASIN MARINE INC. 18 D.3466 306 251 264 387 418 456 488 H:ldepllfln\210\STREED\Excel\PermN Usens\2002-03 recon and rates Od 2004.xls 9/29/2004 Page 9 of 13 Estimated Impact on Permit Users to 2007-08 Baaed Upon 2002-00 Actual Discharges Estimated OCSD60% 2002-00 2002-03 2002-00 City PermH User Name Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Estimated Esllrnated Estimated Tax (MG) (lbs) (lbs) Flow Raia per Million Gallons $ 388.58 $ 577.30 $ 637,55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.88 $ 288.50 $ 311.21 $ 330.53 SS Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 S 473,50 ORANGE UCI MEDICAL CENTER 63.2390 131,853 131,853 87,521 126,821 135,337 145,901 154,918 ORANGE ANGELICA TEXTILE 288 89.9501 85,774 60,148 68,815 100,063 108,086 117,991 126,392 ORANGE ST. JOSEPH HOSPITAL 218 52.9785 110,456 110,456 73,318 106,240 113,374 122,224 129,778 ORANGE GRANDE TORTILLA INC. 205 3.2605 137,285 69,118 51,805 67,676 71 ,554 76,436 80,626 ORANGE CHILDREN'S HOSPITAL OF ORANGE COUNTY 12.6665 26,410 26,410 17,530 25,402 27,107 29,223 31,029 ORANGE MARCEL ELECTRONICS INT. 162 21.8945 10,068 7,439 12,346 18,446 20,078 22,085 23,781 ORANGE WASTE MANAGEMENT OF OC TRANSFER 383 32326 39,024 5,542 12,212 14,725 15,714 16,961 18,022 ORANGE CHAPMAN MEDICAL CENTER 1,253 7.1454 14,898 14,898 9,889 14,330 15,292 16,485 17,504 ORANGE CIRTECH INC. 160 6.7337 9,197 7,949 6,663 9,670 10,381 11,262 12,011 ORANGE WEST AMERICAN RUBBER COMPANY INC, 1,163 7.0405 6,685 6,685 5,850 8,843 9,306 10,124 10,819 CD ORANGE SIERRA SPRING WATER COMPANY 68 7.9708 2,471 1,226 3,844 5,778 6,325 6,995 7,561 0 0 ORANGE STATEK CORPORATION 290 4.6971 7,773 4,278 4,883 6,588 7,086 7,703 8,227 ~ ORANGE CONTINUOUS COATING CORPORATION 402 59100 1,135 2,030 2,944 4,560 4,973 5,479 5,907 "'ti II> ORANGE SVG THERMCO SYSTEMS INC. 583 2.7000 5,630 5,630 3,737 5,415 5,778 6,229 6,614 (0 ORANGE PLATECORP #2, INC. 176 5.4129 1,725 1,289 2,726 4,118 4,497 4,963 5,357 Cl) -ORANGE ULTRA PURE METAL FINISHING, INC. 118 4.8517 363 4,108 2,858 4,601 4,973 5,430 5,817 w ORANGE ORANGE COUNTY PLATING CO., INC. 18 4.8133 962 1,294 2,322 3,575 4,311 4,653 N 3,905 ORANGE CIRCUIT ACCESS 55 1.0015 10,118 730 3,058 3,620 3,873 4,193 4,465 ORANGE VILLA PARK ORCHARDS ASSOCIATION 474 1.8421 3,634 5,998 3,012 4,532 4,815 5,166 5,466 ORANGE DUCOMMUN AEROSTRUCTURES 2,083 2.9010 4,546 1,935 2,860 3,707 3,997 4,357 4,662 ORANGE SOUTH COAST WATER 299 2.8263 211 3,438 1,914 3,113 3,349 3,638 3,884 ORANGE FOAMEX LP. 1.5114 3,030 3,056 2,039 2,959 3,158 3,406 3,617 ORANGE CADILLAC PLATING 137 2.4991 375 1,052 1,265 1,980 2,156 2,372 2,555 ORANGE HIGHTOWER PLATING & MANUFACTURING CO. 473 2.5353 117 1,255 1,263 2,015 2,192 2,410 2,593 ORANGE HAMILTON MATERIALS 112 1.1900 2,481 2,481 1,647 2,386 2,547 2,745 2,915 ORANGE DUNHAM METAL PROCESSING 19 1.6632 544 2,924 1,445 2,319 2,481 2,680 2,851 ORANGE QUALITY AWMINUM FORGE# 2 77 1.1122 1,879 1,646 1,270 1,833 1,963 2,124 2,261 ORANGE SERRANO WATER DISTRICT 0.7951 28 5,217 1,543 2,627 2,769 2,943 3,094 ORANGE THERMAL-VAC TECHNOLOGY 1.2225 60 1,424 805 1,312 1,412 1,535 1,639 ORANGE QUALITY ALUMINUM FORGE 175 0.9273 477 582 599 906 980 1,072 1,150 ORANGE SF PP, L.P. 32 03604 2,042 298 712 884 948 1,027 1,095 ORANGE DITTY DRUM COMPANY, INC. 27 0.9733 338 338 523 793 864 951 1,024 ORANGE CIRCUIT TECH INC. 115 03761 645 215 350 481 519 566 606 ORANGE INDEPENDENT FORGE 175 0.3297 520 539 379 555 593 641 682 ORANGE A&A DEBURRING AND TUMBLING 0.2668 548 343 316 444 476 516 550 ORANGE PERFORMANCE POWDER, INC. 0.3086 323 299 265 390 419 456 487 ORANGE BURLINGTON ENGINEERING INC. 61 0.2627 293 293 239 352 378 411 438 ORANGE GOMTECH ELECTRONICS 27 0.1456 57 57 81 123 134 147 158 H:ldepl\fln\210\STREED\Excel\Pem,K Use11112002-«3 recon and rates Ocl 2004.xls 9/29/2004 Page 10 of 13 Estimated lmpad on Permit Users to 2007-08 Based Upon 2002-03 Actual Discharges Estimated OCSD60% 2002-03 2002-03 2002-03 City PermH User Name Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Estimated Estimated Estimated Tax (MG) (lbs) (lbs) Flow Rate per MIiiion Gallons $ 388.58 $ 577.30 $ 637.55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.68 $ 288.50 $ 311.21 $ 330.53 SS Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 ORANGE DATA AIRE INC. #2 923 0.4202 856 734 543 778 832 899 956 PLACENTIA KNOTT'S BERRY FARM FOODS 2,041 16.5556 871,468 53,200 235,396 267,491 284,969 307,154 326,046 PLACENTIA PLACENTIA LINDA COMMUNITY HOSPITAL 2,855 13.3404 27,815 27,815 18,463 26,753 28,550 30,778 32,680 PLACENTIA FROZSUN FOODS, INC. 163 7.4577 28,384 6,618 11,382 14,730 15,803 17,144 18,283 PLACENTIA S.B. THOMAS INC, 742 1.7687 19,044 4,113 6,366 7,880 8,399 9,053 9,610 PLACENTIA CALIF CONSOLIDATED WATER PURIFICATION 249 3.8176 363 12,879 4,568 7,637 8,104 8,678 9,170 PLACENTIA EXCELLO CIRCUITS MANUFACTURING CORP. 153 5.4805 3,083 1,254 3,085 4,518 4,925 5,427 5,851 PLACENTIA CARTEL ELECTRONICS -3.6029 3,095 886 2,309 3,285 3,573 3,928 4,229 PLACENTIA HARTWELL CORPORATION 486 1.3611 2,422 1,992 1,579 2,266 2,427 2,626 2,796 PLACENTIA KC A ELECTRONICS, INC. 519 1.8194 1,491 867 1,248 1,813 1,965 2,152 2,310 DJ PLACENTIA NOLLAC OIL COMPANY 12 1.9307 259 772 960 1,505 1,639 1,805 1,944 0 0 PLACENTIA GEORGE A. JONES, IMPERIAL #2 WELL 29 1.5463 314 314 723 1,108 1,212 1,340 1,448 :,i:-PLACENTIA BRIGHT ARMOUR PLATING 78 1.3014 165 287 589 915 1,002 1,108 1,197 "ti II) PLACENTIA SUPERIOR PROCESSING 128 0.5574 132 111 265 404 441 488 527 UJ SANTAANA STREMICKS HERITAGE FOODS LLC 3,635 88.9928 2,109,895 743,727 734,507 930,531 986,778 1,057,649 1,118,292 CD ...... SANTAANA CHROMA SYSTEMS PARTNERS 1,252 167.2663 268,230 43,329 138,652 187,117 202,749 222,127 238,525 w SANTAANA IRWDDATS 207.7076 5,235 1,770 78,280 122,060 134,699 150,169 163,193 w SANTAANA UWMC HOSPITAL CORPORATION 8,038 37.7209 78,648 78,648 52,205 75,646 80,726 87,027 92,406 SANTAANA EL METATE FOODS, INC. 317 3.8308 101,644 51,273 38,901 50,965 53,923 57,645 60,836 SANTAANA GOGLANIAN BAKERIES 790 8.0730 71,164 63,166 35,725 50,091 52,974 56,578 59,674 SANTAANA EL TORO MEAT SHOP 128 4.1564 86,921 24,979 29,093 36,276 38,521 41,353 43,772 SANTAANA GEMINI INDUSTRIES INC. 97 5,6713 853 133,608 34,161 58,855 61,599 64,983 67,931 SANTAANA MICRO SEMI CORP. 1,892 30.4213 16,854 11,731 18,199 26,984 29,327 32,211 34,651 SANTAANA DANONE WATERS OF N. A. -SANTA ANA 35.5825 4,219 8,009 16,073 25,001 27,364 30,259 32,703 SANTAANA ORANGE COUNTY REGISTER 8,584 16.1072 35,280 32,482 22,451 32,305 34,484 37,189 39,497 SANTAANA ITT CANNON, A DIVISION OF ITT INDUSTRIES 14,959 31.0324 15,173 13,852 18,512 27,760 30,148 33,086 35,572 SANTAANA TTM TECHNOLOGIES #1 162 17.7899 21,094 11,125 14,453 20,589 22,235 24,271 25,997 SANTAANA CULLIGAN WATER CONDITIONING 16.4408 388 6,248 7,641 12,179 13,288 14,646 15,794 SANTAANA MEDTRONIC HEART VALVES, INC. 527 7.1975 16,359 10,167 9,143 12,795 13,702 14,828 15,787 SANTAANA INTERNATIONAL FOOD SOLUTIONS, INC 712 2,8088 31,450 4,153 9,842 11,855 12,659 13,671 14,534 SANTAANA UNIVERSAL CIRCUITS INCORPORATED 647 14.0630 2,053 4,802 6,839 10,664 11,633 12,823 13,828 SANTAANA ASTECH ENGINEERED PRODUCTS 118 13.9890 2,449 2,124 6,271 9,619 10,543 11,677 12,633 SANTAANA EMBEE INC. #2 25 13.4831 2,396 3,600 6,424 9,924 10,843 11,971 12,923 SANTAANA BURROWS IND. OBA MINUTEMAN PUMPING 177 2.7786 24,011 4,613 8,092 10,014 10,692 11,544 12,269 SANTAANA PIONEER CIRCUITS 315 9.7955 6,549 4,053 6,204 9,106 9,686 10,846 11,658 SANTAANA ALPHANETICS INC. 102 9.3168 4,891 1,677 5,049 7,397 8,075 8,910 9,615 SANTAANA MARKLAND MANUFACTURING, INC. 487 9.0452 3,370 2,977 4,881 7,367 8,026 8,835 9,518 SANTAANA TTM TECHNOLOGIES, INC 642 6,8748 6,207 6,337 5,588 8,274 8,912 9,699 10,388 H:ldepllfin\210\STREED\Excel\Permn Users\2002-03 recon and rates Ocl 2004.xls 9/29/2004 Page 11 of 13 Estimated lmpad on Permit Users to 2007-08 Baled Upon 2002-()3 Actual Discharges Estimated OCSD60% 2002-()3 2002-03 2002-03 City Penntt User Name Share of Total Total Tola! 2004-05 2004-05 2005-06 2006-07 2007--08 Property Flow BOD ss Adopted Proposed Estimated Estimated Elllma!ed Tax (MG) (lbs) (lbs) Flow Rate per Million Gallons $ 388.58 $ 57730 $ 637.55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.88 $ 288.50 $ 311.21 $ 330.53 SS Ra!e per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 SANTAANA FABRICATION CONCEPTS CORPORATION 778 5.5891 5,855 8,054 5,379 8,082 8,883 9,379 9,989 SANTAANA EMBEE INC. #1 30 7.0846 826 1,898 3,184 4,951 5,418 5,991 8,474 SANTAANA TEXTRON AEROSPACE 4,539 7,0782 5,873 5,583 5,400 7,989 8,620 9,398 10,058 SANTAANA ANOMIL ENT. OBA DANCO METAL SURFACING 150 5.4452 2,879 3,417 3,488 5,284 5,721 6,259 6,714 SANTAANA ANODYNE INC. 24 5.6840 645 4,441 3,307 5,284 5,718 6,246 6,696 SANTAANA EMBEE INC. #3 30 8.0751 1,812 1,327 2,956 4,493 4,912 5,425 5,859 SANTAANA ALUMINUM FORGE -DIV. OF ALUM_ PRECISION 184 2.2288 2,011 10,307 3,779 6,101 8,455 8,893 7,269 SANTAANA WEBER PRECISION GRAPHICS 162 1.0217 9,209 1,151 2,940 3,580 3,808 4,116 4,379 SANTAANA CHROME TECHNOLOGY, INC 217 3.8819 1,276 2,027 2,231 3,428 3,719 4,079 4,384 SANTAANA SOUTH COAST CIRCUITS #3 63 3.5930 2,084 1,369 2,169 3,205 3,483 3,826 4,115 a, SANTAANA RICOH ELECTRONICS #2 795 1.7501 4,412 4,085 2,718 3,897 4,154 4,473 4,746 0 0 SANTAANA ALUMINUM PRECISION PRODUCTS INC. CENTRAL 1.5786 5,120 1,955 2,320 3,108 3,327 3,803 3,837 71:' SANTAANA DATA ELECTRONIC SERVICES INC. 75 3.1141 1,632 1,021 1,797 2,863 2,898 3,187 3,431 "'tJ SANTAANA ACTIVE PLATING INC. 3.2736 1,163 798 1,686 2,535 2,767 3,052 3,293 m cc SANTAANA INTEGRATED AEROSPACE, INC. 1.5510 3,274 3,108 2,127 3,069 3,276 3,534 3,753 Cl) -SANTAANA GALLADE CHEMICAL INC 178 1.9848 2,303 1,880 1,752 2,548 2,742 2,982 3,186 w SANTAANA ACCURATE CIRCUIT ENGINEERING 63 1.3752 4,283 1,027 1,816 2,379 2,558 2,778 2,985 ,,. SANTAANA ALUMINUM PRECISION PRODUCTS INC.-SUSAN 124 1.7843 2,144 2,115 1,695 2,487 2,670 2,897 3,090 SANTAANA VERTEQ PROCESS SYSTEMS INC 2.1927 1,271 1,271 1,427 2,136 2,314 2,532 2,717 SANTAANA REID METAL FINISHING 134 1.9402 939 910 1,186 1,752 1,901 2,086 2,242 SANTAANA RB C TRANSPORT DYNAMICS CORP. 298 1.0328 2,122 2,142 1,419 2,058 2,196 2,388 2,514 SANTAANA SOUTH COAST CIRCUITS #4 72 2.2302 431 255 990 1,510 1,657 1,836 1,988 SANTAANA ELECTROSERVICES 2000 INC. 174 2.1012 841 73 951 1,417 1,556 1,727 1,871 SANTAANA ALMATRON ELECTRONICS, INC. 107 1.7311 1,048 854 1,054 1,554 1,688 1,854 1,995 SANTAANA BRASSTECH, INC 0,9141 1,908 1,908 1,265 1,833 1,956 2,109 2,239 SANTAANA SOUTH COAST CIRCUITS #2 1,2736 2,019 297 1,042 1,405 1,523 1,669 1,793 SANTAANA PLEION CORPORATION #2 796 1.0439 1,319 1,448 1,058 1,580 1,672 1,811 1,929 SANTAANA L & N UNIFORM SUPPLY COMPANY,INC.(CLEAN) 0,7479 1,753 1,781 1,136 1,844 1,752 1,886 2,001 SANTAANA WHEEL SERVICES GROUP, INC 1.5819 219 773 822 1,293 1,408 1,544 1,882 SANTAANA SOUTH COAST CIRCUITS, INC. 79 1.5479 459 493 802 1,222 1,333 1,488 1,582 SANTAANA PACIFIC QUARTZ, INC. 86 0.8499 1,400 1,389 992 1,445 1,546 1,671 1,778 SANTAANA SOUTH BAY CHROME SALES/CHROME EFFECTS 126 1.4043 475 700 803 1,229 1,335 1,465 1,575 SANTAANA ORANGE CONTAINER, INC. 0.6319 1,336 1,799 994 1,472 1,566 1,883 1,782 SANTAANA MASK TECHNOLOGY INC. 126 0.9918 611 397 612 902 980 1,076 1,157 SANTAANA SELECT CIRCUITS 278 0.7883 1,280 190 849 875 948 1,039 1,118 SANTAANA S PS TECHNOLOGIES 2,954 3.9208 3,404 3,404 3,103 4,595 4,953 5,394 5,769 SANTAANA E: FT FAST QUALITY SERVICE, INC. 88 0.9680 122 357 471 738 805 887 956 SANTAANA SANTA ANA PLATING (CNK CAPITAL) 44 0.3965 827 827 549 795 849 915 971 H:ldeplllin\210\STRE:ED\ExcellPennH Uaers\2002-03 recon and rates 0d 2004.xla 9/29/2004 Page 12 of 13 Estimated Impact on Permit Users to 2007-08 Based Upon 2002-03 Actual Discharges Estimated OCSD60% 2002-03 2002-03 2002-03 City Penntt User Name Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOD ss Adopted Proposed Estimated Estimated Estimated Tax (MG) (Iba) (11111) Flow Rate per Million Gallons $ 368.58 $ 577.30 $ 637.55 $ 711.27 $ 773.32 BOD Rate per 1000 Pounds $ 248.55 $ 270.68 $ 288.50 $ 311.21 $ 330.53 SS Rate per 1000 Pounds $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 SANTAANA CAL-TRONICS CIRCUIT INC. -SANTA ANA 0.6315 546 272 433 625 678 743 798 SANTAANA LAM-PLATE TECH INC, 118 0.7248 327 129 379 560 612 676 730 SANTAANA OLYMPIC POWDER COATINGS INC. 108 0.5203 557 516 453 665 715 778 831 SANTAANA GORILLAS POLISHING AND PLATING 150 06832 368 192 389 574 625 688 741 SANTAANA MARGARETIS TEXTILE SERVICE 233 0.3622 755 755 501 726 775 836 887 SANTAANA MARK OPTICS INC. 66 0-4100 395 880 459 708 756 814 864 SANTAANA BA F INDUSTRIES 231 0.4151 640 472 425 608 653 709 756 SANTAANA PRECIOUS METALS PLATING 93 0.6052 243 204 332 500 544 599 645 SANTAANA STRIP CLEAN COMPANY 14 0.6097 184 240 328 501 545 600 646 SANTAANA PRECISION CIRCUITS WEST INC. 0.4882 388 303 348 512 554 605 649 m SANTAANA AQUA-CON COMPANY 50 06081 149 203 310 476 518 571 616 0 0 SANTAANA ALLOY TECH ELECTROPOLISHING INC. 152 0.4538 232 146 260 385 419 461 497 ~ SANTAANA MEDEVA PHARMACEUTICALS CA, INC. 131 0.1921 401 401 266 385 411 443 471 ""CJ II) SANTAANA VICTORY CIRCUITS INC. 0.1475 551 55 204 257 277 301 322 co SANTAANA X Z X ELECTRONICS 97 0.1524 324 68 158 212 228 249 266 CD .... SANTAANA AUTO-CHLOR SYSTEM OF WASHINGTON, INC. 62 0.0545 483 121 169 212 226 244 259 w SANTAANA A&K DEBURRING AND TUMBLING 0.1006 235 189 141 200 214 231 245 U'I SANTAANA DATA SOLDER INC 0.0648 135 135 90 130 139 150 159 SANTAANA HI-TECH STENCILS 0.0272 53 51 35 51 55 59 63 SANTAANA LAM LIGHTING INC. 2,040 0.6660 1,339 1,394 911 1,324 1,413 1,524 1,618 SANTAANA PRECISION POWDERCOATING INC. 138 0.1593 143 84 114 166 179 196 210 SEAL BEACH NAVAL WEAPONS STN SEAL BCH CD 043 5.2734 10,995 10,995 7,298 10,575 11,286 12,166 12,918 SEAL BEACH ACCURATE METAL FABRICATORS 2,5550 5,327 5,327 3,536 5,124 5,468 5,895 6,259 STANTON ALL METALS PROCESSING OF O.C. INC. 290 2.9329 2,273 2,239 2,180 3,236 3,493 3,810 4,080 STANTON PURE-CHEM PRODUCTS COMPANY INC. 70 0.1891 317 360 234 344 368 397 422 TUSTIN CITY OF TUSTIN WATER SERVICE (17TH ST) 96.3091 19 2,428 36,081 56,610 62,457 69,611 75,634 TUSTIN CITY OF TUSTIN, WATER SERVICE (MAIN ST,) 19.2910 662 1,466 7,625 11,923 13,124 14,593 15,831 TUSTIN TUSTIN HOSPITAL AND MEDICAL CENTER 5.9627 12,432 12,432 8,252 11,958 12,761 13,757 14,607 TUSTIN CITY OF TUSTIN -MAINTENANCE YARD 0.4317 865 873 582 845 902 973 1,033 TUSTIN TOYOTA RACING DEVELOPMENT #2 242 0.4088 798 741 526 759 811 876 931 TUSTIN CHEEK ENGINEERING & STAMPING 244 0.3671 442 261 307 439 474 517 553 TUSTIN WESCO SERVICES 0.0722 293 43 110 139 149 162 173 TUSTIN REVERE TRANSDUCERS, INC. 1,184 1.2217 1,202 1,152 1,024 1,508 1,624 1,766 1,888 WESTMINSTER VENCOR INC DBA VENCOR HOSP-ORANGE COUNTY 1,284 5.8993 12,300 12,300 8,164 11,831 12,625 13,610 14,452 WESTMINSTER LINDBERG HEAT TREATING CO.-ALUMATHERM 706 4.0551 1,408 1,408 2,180 3,305 3,600 3,962 4,268 WESTMINSTER SOUTHERN CALIFORNIA EDISON 1.3620 2,114 2,099 1,528 2,228 2,386 2,580 2,746 YORBA LINDA AERA ENERGY LLC 264 440,4840 62,594 29,536 184,954 283,470 311,653 346,198 375,310 YORBA LINDA METRO WATER DISTRICT OF SO CA 2.0152 3,995 4,000 2,690 3,902 4,166 4,493 4,773 H:ldeptlfln\210\STREED\Excel\Pennn Users\2002-03 recc,n and rates Od 2004.xls m 0 0 ~ '1J D) CQ CD ...... w en 9/29/2004 City YORBA LINDA YORBA LINDA YORBA LINDA Pennlt User Name Flow Rate per MIiiion Gallon, BOO Rate per 1000 Pound• SS Rate per 1000 Pounds PLEGEL OIL COMPANY (BLATTNER-A.H.A.) COLUMBINE ASSOCIATES SHERWIN D. YOELIN Total for Penna Users Page 13 of 13 Estimated Impact on Permit Users to 2007-08 Baled Upon 2002-03 Actual Discharges Estimated OCS080% 2002-03 2002-03 2002-03 Share of Total Total Total 2004-05 2004-05 2005-06 2006-07 2007-08 Property Flow BOO ss Adopted Proposed E1llmated Estimated Estimated Tax (MG) (\bl) (\bl) $ 388.58 $ 577.30 $ 637.55 $ 711.27 $ 773.32 $ 248.55 $ 270.88 $ 288.50 $ 311.21 $ 330.53 $ 238.45 $ 414.27 $ 432.14 $ 454.19 $ 473.50 188 1.9693 115 131 786 1,222 1,345 1,496 1,623 12 0,1483 50 5 88 101 111 123 133 6 0.1510 25 12 65 99 109 121 131 904,415 6,117.8307 17,914,101 7,478,fil 8,490,663 11,478,853 12,300,319 13,323,051 14,193,169 H:ldeptlfin\210\STREEO\Excel\Penntt Uaers\2002-03 111COn and rates Oct 2004.xls 9/29/2004 Permit User Rate Calculation Model October 2004 Proposed 2004-05 A -6 ~ Q f E ~ .!:l Ref DescriE!tion CollO&M CollCIP JointO&M Joint CIP COPs Egui~Adl SFI Total 1 Budget Requirements: 22,605,790 62,058,000 86,614,140 169,165,600 41,917,000 2,638,000 1,876,000 386,874,530 2 Remove interfund budgets (2,638,000) (1,876,000) (4,514,000) 3 Remove Fluctuating CIP With Capacity (62,058,000) (169,165,600) (231,223,600) 4 Add Avg "Cash-funded" CIP W/o Capacity 9,877,061 32,550,843 42,427,904 5 Requirements for Rate Setting 22,605,790 9,877,061 86,614,140 32,550,843 41,917,000 0 0 193,564,834 6 Reduce for Interest Income (4,677,628) (12,750,874) (3,159,498) (20,588.000) 7 Net Requirements for Smooth Rate Setting 22,605,790 5,199,433 86,614,140 19,799,969 38,757,502 0 0 172,976,834 OJ No Capacity No Capacity No Capacity 0 8 Allocation Parameters: 04--05 Budget Validated CIP 03-04 Actual Validated CIP ComboVCIP 0 :,:"' 9 Flow 50% 90% 12% 35% 50% "'ti A) 10 BOD 10% 34% 33% 27% (Q Cl> 11 ss 50% 54% 32% 23% .... w Resultant ..... Weighted 12 Allocation to Parameters: CollO&M CollCIP JointO&M JointCIP COPs Total Average% 13 Flow 11,296,561 4,679,490 10,393,697 6,929,989 19,378,751 52,678,488 30% 14 BOD 0 519,943 29,448,808 6,533,990 10,464,526 46,967,266 27% 15 ss 11 ,309,229 0 46,771 ,636 6,335,990 8,914,225 73,331 1080 42% 16 22,605,790 5,199.433 86,614,140 19,799,969 38,757,502 172,9761834 100% 17 Parameter Rates: CollO&M CollCIP JointO&M Joint CIP COPs Proposed Would Raise Rates 18 Flow @ 250 mgd, per MG 123.80 51 .28 113.90 75.95 212.37 577.30 52,678,488 19 BOD@ 228 mg/L, per 1000 lb 0.00 3.00 169.72 37.66 60.31 270.68 46,967,266 20 SS@232.6 rng/L, per 1000 lb 63.69 0.00 264.23 35.79 50.36 414.27 73,331,080 21 172,976,834 H:ldeplllln\210\STREED\Excellold d copy\STRA TPLN\Parmlt uaer model 10-2004.xls-Od 2004 Proposal 9/29/2004 Permit User Rate Calculation Model Estimated 2005-06 A. Ii ~ Q ~ E G Jj Ref Descri~tion CollO&M CollCIP JointO&M JointCIP COPS Egui!}'.Adj SFI Total 1 Estimated Budget Requirements: 23,420,000 62,058,000 89,740,000 169,165,600 48,586,000 2,638,000 1,876,000 397,483,600 2 Remove interfund budgets (2,638,000) (1,876,000) (4,514,000) 3 Remove Fluctuating CIP With Capacity (62,058,000) (169,165,600) (231,223,600) 4 Add Avg "Cash-funded" CIP W/o Capacity 9,877,061 32,550,843 42,427,904 6 Requirements for Rate Selling 23,420,000 9,877,061 89,740,000 32,550,843 48,586,000 0 0 204,173,904 7 Reduce for Interest Income (1 ,709,230) (5,632,939) (8,407,831) (15,750,000) 9 Net Requirements for Rate Setting 23,420,000 8,167,831 89,740,000 26,917,904 40,178,169 0 0 188,423,904 10 Allocation parameters: 04-05 Budget Validated CIP 03-04 Actual Validated CIP ComboVCIP 11 Flow 50% 90% 12% 35% 50% tO 12 BOD 10% 34% 33% 27% 0 13 ss 50% 54% 32% 23% 0 ~ "ti Resultant II) cc Weighted C1> _.. 14 Allocation to parameters: CollO&M CollCIP JointO&M Joint CIP COPs Total Average% w ex, 15 Flow 11,710,000 7,351,048 10,768,800 9,421,266 20,089,085 59,340,199 31% 16 BOD 0 816,783 30,511,600 8,882,908 10,848,106 51,059,397 27% 17 ss 11,710,000 0 48,459,600 8,613,729 9,240,979 78,024,308 41% 18 23,420,000 8,167,831 89,740,000 26,917,904 40,178.169 188,423,904 100% 19 Parameter Rates: Proposed I Would Raise Rates 20 Flow@ 255 mgd, per MG 125.81 78.98 115.70 101.22 215.84 637.55 59,340,199 21 BOD@ 228 mg/L, per 1000 lb 0.00 4.62 172.40 50.19 61 .29 288.50 51,059,397 22 SS @232.6 mg/L, per 1000 lb 64.86 0.00 268.39 47.71 51 .18 432.14 78,024,308 23 188.423,904 H:ldeptlfln\210\STREED\E,ccellold d copy\STRA TPLN\PennH user model 10-2004.,cls-net 05-06 9/29/2004 Permit User Rate Calculation Model Estimated 2006-07 A. Ii ~ Q f E ~ .!::! Ref Descrietion CollO&M CollCIP JointO&M JointCIP COPs Egui~Adj SFI Total 1 Estimated Budget Requirements: 24,256,000 62,058,000 92,988,000 169,165,600 62,278,000 2,638,000 1,876,000 415,259,600 2 Remove interfund budgets (2,638,000) (1,876,000) (4,514,000) 3 Remove Fluctuating CIP With Capacity (62,058,000) (169,165,600) (231,223,600) 4 Add Avg "Cash-funded" CIP W/o Capacity 9,877,061 32,550,843 42,427,904 6 Requirements for Rate Selling 24,256,000 9,877,061 92,988,000 32,550,843 62,278,000 0 0 221,949,904 7 Reduce for Interest Income (1 ,384.597) {4,563,079) (8,730.3241 (14.678,000) 9 Net Requirements for Rate Selling 24,256,000 8,492,464 92,988,000 27,987,764 53,547,676 0 0 207,271,904 10 Allocation parameters: 04-05 Bud~I Validated CIP 03-04 Actual Validated CIP ComboVCIP 11 Flow 50% 90% 12% 35% 50% m 12 BOD 10% 34% 33% 27% 0 13 ss 50% 54% 32% 23% 0 ~ "'ti Resultant II) (Q Weighted Cl) ..... 14 Allocation lo parameters: CollO&M CollCIP JointO&M JointCIP COPs Total Average% w CD 15 Flow 12,128,000 7,643,217 11,158,560 9,795,718 26,773,838 67,499,333 33% 16 BOD 0 849,246 31,615,920 9,235,962 14,457,872 56,159,001 27% 17 ss 12,128.000 0 50,213.520 8,956,085 12,315,965 83.613,570 40% 18 24,256,000 8,492.464 92,988,000 27,987,764 53,547,676 207,271,904 100% 19 Parameter Rates: Proposed I Would Raise Rates 20 Flow @ 260 mgd, per MG 127.80 80.54 117.58 103.22 282.13 711.27 67,499,333 21 BOD@ 228 mg/L, per 1000 lb 0.00 4.71 175.20 51.18 80.12 311.21 56,159,001 22 SS@ 232.6 mg/L, per 1000 lb 65.88 0.00 272.76 48.65 66.90 454.19 83,61 3,570 23 207,271,904 H:ldeptllln\210\STREED\Excellold d 00py\STRATPLNIP11nnH user model 10-2004.xls-nel 06-07 9/29/2004 Permit User Rate Calculation Model Estimated 2007-08 A ~ ~ Q f E ~ !:I Ref Descrietion CollO&M CollCIP JointO&M JointCIP COPs Egui~Adl SFI Total 1 Estimated Budget Requirements: 25,138,000 62,058,000 96,337,000 169,165,600 75,898,000 2,638,000 1,876,000 433,110,600 2 Remove interfund budgets (2,638,000) (1 ,876,000) (4,514,000) 3 Remove Fluctuating CIP With Capacity (62,058,000) (169,165,600) (231,223,600) 4 Add Avg "Cash-funded" CIP W/o Capacity 9,877,061 32,550,843 42.427.904 6 Requirements for Rate Setting 25,138,000 9,877,061 96,337,000 32,550,843 75,898,000 0 0 239,800,904 7 Reduce for Interest Income (1,282,485} {4,226,557) (9,854,958} (15,384.000) 9 Net Requirements for Rate Selling 25,138,000 8,594,576 96,337,000 28,324,286 66,043,042 0 0 224,436,904 10 Allocation parameters: 04-05 Bud~I Validated CIP 03-Q4Adual Validated CIP ComboVCIP 11 Flow 50% 90% 12% 35% 50% m 12 BOD 10% 34% 33% 27% 0 13 ss 50% 54% 32% 23% 0 ;Ill" ,, Resultant Ill (C Weighted Cl) .... 14 Allocation to parameters: CollO&M CollCIP JointO&M JointCIP COPs Total Average% ~ 0 15 Flow 12,569,000 7,735,119 11,560,440 9,913,500 33,021,521 74,799,580 33% 16 BOD 0 859,458 32,754,580 9,347,014 17,831,621 60,792,673 27% 17 ss 12,569,000 0 52,021,980 9,063,772 15,189,900 88,844,651 40% 18 25,138,000 8,594,576 96,337,000 28,324,286 66,043,042 224,436,904 100% 19 Parameter Rates: Proposed Rates Would Raise 20 Flow@ 265 mgd, per MG 129.95 79.97 119.52 102.49 341.40 773.32 74,799,580 21 BOD @ 228 mg/L, per 1000 lb 0.00 4.67 178.09 50.82 96.95 330.53 60,792,673 22 SS@ 232.6 mg/L, per 1000 lb 66.99 0.00 277.25 48.31 80.95 473.50 88,844,651 23 1_2__1,13(5,904 H:ldepllfln\210\STREED\Excellold d copy\STRATPLNIPermH user model 10-2004 xis-net 07-08 DJ 0 0 " .,, II) (Q (I) ..... .ll,,, ..... 9/29/2004 Average "Cash-Funded" Validated Capital Improvement Program Determination of Amount to Include in Permit User Rates Total Refurbishment 17 Yr Average Validated Additional Replacement Cash Funded Total Plant and Collection System CIP Capacity Rehabilitation CIP Validated Capital Improvement Program 2,504,663,155 861,842,506 1,642,820,649 Additional Capacity Projects 861,842,506 861,842,506 0 Total Refurbishment, Replacement and Rehabilitation 1,642,820,649 0 1,642,820,649 Funded by COPs (1,405,000,000 / 2,504,663,155) = 56% 921,546,279 0 921,546,279 Funded by Fees and Revenues 44% 721,274,370 0 721,274,370 42,427,904 Total Refurbishment, Replacement and Rehabilitation 1,642,820,649 0 1,642,820,649 Treatment, Disposal & Reclamation Plant Validated Capital Improvement Program 1,930,018,000 669,639,990 1,260,378,010 Additional Capacity Projects 669,639,990 669,639,990 0 Total Refurbishment, Replacement and Rehabilitation 1,260,378,010 0 1,260,378,010 Funded by COPs (1,405,000,000 / 2,504,663,155) = 56% 707,013,676 0 707,013,676 Funded by Fees and Revenues 44% 553,364,334 0 553,364,334 32,550,843 Total Refurbishment, Replacement and Rehabilitation ___1,26q,:F~.010 _ 0 1,260,378,010 Collection System Validated Capital Improvement Program 574,645,155 192,202,516 382,442,639 Additional Capacity Projects 192,202,516 192,202,516 0 Total Refurbishment, Replacement and Rehabilitation 382,442,639 0 382,442,639 Funded by COPs (1,405,000,000 / 2,504,663,155) = 56% 214,532,604 0 214,532!604 Funded by Fees and Revenues 44% 167,910,035 0 167,910,035 9,877,061 Total Refurbishment, Replacement and Rehabilitation 382,442,639 0 382,442,639 H:\depl\fin\210\STREED\Excel\old d copy\STRATPLN\VCIP by flow, bod, ss 2003 FAHR.xls VCIP Allocation 9/29/2004 Allocation of JO Costs to Flow, BOO and SS 2003-04 Actual Costs RAC Allocation Percentages Allocated Costs Percent Flow BOD ss Flow BOD ss Total ofTotal Preliminary Treatment 4,926,287 75% 5% 20% 3,694,715 246,314 985,257 4,926,287 6% Primary Treatment 7,856,330 15% 25% 60% 1,178,450 1,964,083 4,713,798 7,856,330 10% Secondary Treatment 5,364,031 100% -5,364,031 5,364,031 7% Cryogenic Plant 580,117 100% -580,117 580,117 1% Effluent Disposal 812,104 100% 812,104 -812,104 1% Solids Handling 28,398,473 20% 80% -5,679,695 22,718,778 28,398,473 35% Subtotal 5,685,269 13,834,239 28,417,834 47,937,342 59% m Cogeneration 8,358,287 13% 40% 47% 1,086,577 3,343,315 3,928,395 8,358,287 10% 0 Utilities 9,643,305 13% 40% 47% 1,253,630 3,857,322 4,532,353 9,643,305 12% 0 ~ Electrical Distribution 1,118,848 13% 40% 47% 145,450 447,539 525,859 1,118,848 1% 'lJ Miscellaneous Bldgs 4,770,650 13% 40% 47% 620,185 1,908,260 2,242,206 4,770,650 6% DI cc Air Quality 1,597,905 13% 40% 47% 207,728 639,162 751,015 1,597,905 2% Cl) .... Laboratory 7,155,674 13% 40% 47% 930,238 2,862,270 3,363,167 7,155,674 9% .a:,. I\,) Total 80,582,011 9,929,076 26,892,107 43,760,828 80,582,011 100% Calcuated Actual Ratios for 2003-04 Direct Charges (Subtotal) 12% 29% 59% 100% Total Charges I 12% 34% 54% 190%1 H:\dept\fin\210\STREED\Excel\Permit Users\Permlt User JO Allocation 2003-04.xls 9/29/2004 Validated Capital Improvement Program Page 1 of 5 Allocation to Flow, BOD and SS Less Capacity Projects A B C D E F G H New Capacity Total Allocated Total Allocated Total Allocated Total Allocated Pro.J!!;!_ Tl6e Flow BOD TSS Total lhru 2020 Percentage of Non Capacity CIP Non Capacity CIP Non Capacity CIP Non Capacity CIP Cost Flow BOD ss Total Allocated 1-17 Santa Ana Trunk Sewer Rehab. 90% 10% 14,638,000 13,174,200 1,463,800 0 14,638,000 1-22 Lower Main-Broadway MH Rehabllltatlon 90% 10% 1,467,000 1,320,300 146,700 0 1,467,000 1-96 Continuous Feed Chemical Treatment Facility 90% 10% 451,000 405,900 45,100 0 451,000 1-98 Trunk Sewer Mapping Project 90% 10% 2,013,000 1,811,700 201,300 0 2,013,000 1-100 Greenvllle Sullivan /Raitt Street Manhole Rehab. 90% 10% 3,269,000 2,942,100 326,900 0 3,269,000 2-24-1 Carbon Cnyn Sewer and Pump Sin. Abandonment 90% 10% 3,467,000 50% 1,560,150 173,350 0 1,733,500 2-31 Santa Ana River lnlerceptor Relief Sewer 90% 10% 17,272,000 75% 3,886,200 431,800 0 4,318,000 2-41 Santa Ana River Interceptor Realignment and Prot. 90% 10% 63,620,000 57,258,000 6,362,000 0 63,620,000 2-41-1 Abandonmenl of the existing SARI In SA River 90% 10% 8,456,000 7,610,400 845,600 0 8,456,000 2-42 Aband. of Yorba Linde Pump Stallon 90% 10% 955,000 859,500 95,500 0 955,000 2-49 Tall Branch Improvements 90% 10% 3,508,000 50% 1,578,600 175,400 0 1,754,000 2-50 Atwood Subtrunk Improvements 90% 10% 3,187,000 50% 1,434,150 159,350 0 1,593,500 2-51 Lower Santa Ana River Interceptor Improvements 90% 10% 35,012,000 75% 7,877,700 875,300 0 8,753,000 2-52 Euclid Relief Improvements -Reech "A" 90% 10% 20,856,000 50% 9,385,200 1,042,800 0 10,428,000 2-53 Euclid Relief Improvements -Reach "B" 90% 10% 10,298,155 75% 2,317,085 257,454 0 2,574,539 2-58 Senta Ana R"M!r Reller Sewer, Reech B 90% 10% 32,702,000 100% 0 0 0 0 m 2-65 Newhope-Placentle & Cypress Trunk Replacements 90% 10% 28,785,000 75% 6,476,625 719,625 0 7,196,250 0 2-66 Upper & Lower Newhope-Placentla MH Rehabllltatlon 90% 10% 4,351,000 3,915,900 435,100 0 4,351,000 0 ,:-2-67 SARI and South Anaheim Interceptor MH Rehab, 90% 10% 3,087,000 2,778,300 308,700 0 3,087,000 "'tJ 2-68 Rehabllltata Dlstrtct Siphons By Adding Air Jumper 90% 10% 5,731,000 5,157,900 573,100 0 5,731,000 II) UJ 3-35-R2 Rehabllllatlon of Magnolia Trunk Sewer 90% 10% 48,868,000 43,981,200 4,886,800 0 48,868,000 CD 3-45 Trask Branch of the Hoover-Western Sublrunk 90% 10% 1,410,000 75% 317,250 35,250 0 352,500 .... .,:,. 3-52 Rehabllltatlon of the Westside Pump StaUon 90% 10% 2,991,000 2,691,900 299,100 0 2,991,000 w 3-55 Westside Rella! Interceptor/ Los AlamHos MH Rehab 90% 10% 17,136,000 75% 3,855,600 428,400 0 4,284,000 3-56 Rehabllltatlon of the Seel Beech and Edinger PS 90% 10% 8,574,000 7,716,600 857,400 0 8,574,000 5-29-R1 lining of36" NPTB FM (June. Box to 2nd Angle Pl.) 90% 10% 1,996,000 1,796,400 199,600 0 1,996,000 5-46 Replacement of Back Bay Trunk Sewer 90% 10% 7,189,000 6,470,100 718,900 0 7,189,000 5-47 Balboa Trunk Sewer Rahabllllatlon 90% 10% 5,759,000 5,183,100 575,900 0 5,759,000 5-49 Replacement of the Bitter Point Pump Station 90% 10% 8,159,000 10% 6,608,790 734,310 0 7,343,100 5-50 Replacement of the Rocky Point Pump Station 90% 10% 9,362,000 10% 7,583,220 842,580 0 8,425,800 5-51 Rehabllllatlon of the 14th Street Pump Station 90% 10% 4,617,000 4,155,300 461,700 0 4,617,000 5-52 Rehabllltatlon of the "A" Street Pump Station 90% 10% 5,013,000 4,511,700 501,300 0 5,013,000 5-53 Rehabllltation of the Bay Brtdge Pump Station 90% 10% 2,612,000 10% 2,115,720 235,080 0 2,350,800 5-54 Rehabllltatlon of the Cryatal Cove Pump Station 90% 10% 1,512,000 1,360,800 151,200 0 1,512,000 5-58 PCH FM BHter Pl Ps To Coast Trunk @ B hurst & PCH 90% 10% 13,927,000 12,534,300 1,392,700 0 13,927,000 5-59 Big Canyon Trunk Sewer Rehab & Replacement 90% 10% 2,534,000 2,280,600 253,400 0 2,534,000 6-13 Aband. of AB Trunk, Watson and Cal Sewers 90% 10% 351,000 315,900 35,100 0 351,000 6-13-3 Abandonment of Airbase Trunk Sewer -Callfomle St 90% 10% 975,000 877,500 97,500 0 975,000 6-16 Abandonment of Airbase Trunk (Watson Sil & College 90% 10% 3,276,000 2,948,400 327,600 0 3,276,000 7-7-2 Modifications to the Main Street Pump Station 90% 10% 969,000 872,100 96,900 0 969,000 7-14-4 Covey Lane Pump Station Abandonment 90% 10% 153,000 137,700 15,300 0 153,000 7-21 Sunflower lnterceplor Manhole Rehab. 90% 10% 3,991,000 3,591,900 399,100 0 3,991,000 7-32-1 Gisler Red HIii Trunk Sewer Relocation -Phase 1 90% 10% 936,000 842,400 93,600 0 936,000 7-37 Gisler-Redhill Syalem Improvements, Reech B 90% 10% 6,893,000 50% 3,101,850 344,650 0 3,446,500 7-47 Replacement of the College Ave. Pump Station 90% 10% 6,021,000 30% 3,793,230 421,470 0 4,214,700 7-48 Rehabllltatlon of the MacArthur Pump Stallon 90% 10% 2,355,000 10% 1,907,550 211,950 0 2,119,500 H:ldepftlin\210\STREED\Excellold d copylSTRATPLNIVCIP by flow, bod, ss 2003 FAHR xis VCIP less capacity 9/29/2004 Validated Capital Improvement Program Page 2 of5 Allocation to Flow, BOD and 55 Less Capacity Projects A B C D E F G H New Capacity Total Allocatad Total Allocatad Total Allocatad Total Allocatad Pro.l!!;L_ TIiie Flow BOD TSS Total lhru 2020 Percentage of Non Capacily CIP Non Capacity CIP Non Capacily CIP Non Capacily CIP Coal Flow BOD ss Total Allocaled 7-56 Tustin West/Lemon Heights Trunk lmpmvemenla 90% 10% 5,926,000 50% 2,666,700 296,300 0 2,963,000 7-57 Lower Glaler-Redhlll Trunk Relocallon and MH Rehab 90% 10% 6,615,000 25% 4,465,125 496,125 0 4,961,250 7-58 Gisler Redhlll Trunk lmprov. & Orange Trunk lmprov 90% 10% 23,561,000 50°,(, 10,602,450 1,178,050 0 11,780,500 7-59 Upper Glsler-Redhlll MH Rehabllltatton & Campue Dr 90% 10% 2,121,000 1,908,900 212,100 0 2,121,000 11-14-R Newland Street lntarceplor Sawer Prolecllon 90% 10% 127,000 114,300 12,700 0 127,000 11-22 Warner Avenue Relief Sewer 90°,(, 10% 7,480,000 75°,(, 1,683,000 187,000 0 1,870,000 11-25 Edlngar/Bolaa Chica Trunk Improvements 90% 10% 2,126,000 75% 478,350 53,150 0 531,500 11-26 Coss! Trunk Sawer RahabWHa1lon 90% 10% 16,635,000 14,971,500 1,663,500 0 16,635,000 FE-Collect Facllttlas Englnaertng Projeds -Collecllons 90•,(, 10% 5,400,000 4,860,000 540,000 0 5,400,000 1-2-4 BU5hard Trunk Sawer Rahabllllallon 90% 10% 39,393,000 35,453,700 3,939,300 0 39,393,000 1-10 Replacement of Iha Ellis Ava. Pump Sin 90°,(, 10% 33,837,000 90% 3,045,330 338,370 0 3,383,700 SP-95 Pump Sta1lon P&IDs and Equipment Tagging 90% 10% 720,000 648,000 72,000 0 720,000 Collectlona Facllltlea Total 574,645, 155 322,984,025 35,887,114 0 358,871,139 Welahtad Average Allocatlon 908-', 10"-', 0% m P1-62 Sunflower Drive Raplacament 75% 5% 20% 815,000 611,250 40,750 163,000 815,000 0 P1-71 Headworks Rehabllltatton/Refurblshmenl 75% 5% 20% 37,510,000 28,132,500 1,875,500 7,502,000 37,510,000 0 P2-66 Headworks I mprovemenls al Planl No. 2 75% 5% 20% 226,130,000 169,597,500 11,306,500 45,226,000 226,130,000 :,:- "'ti J-83 PLC Programming and lnlagratlon 75% 5% 20% 515,000 388,250 25,750 103,000 515,000 Al Hadworka Total 264,970,000 198,727,500 13,248,500 52,994,000 264,970,000 cc P1-37 Pri. Clarfflers 16-31 & Relaled Facllhles 30% 70% 88,561,000 100% 0 0 0 0 Cl) .... P2-80 Primary Treatment Rahab/Refurb 30% 70% 55,093,000 0 16,527,900 38,565,100 55,093,000 t SP-70 Sludge Danslly Meter Upgrades 30% 70% 800,000 0 240,000 560,000 800,000 P2-85 Clrc11lar Clarifler Drive Replacamenl/Upgrade 30% 70% 3,467,000 0 1,040,100 2,426,900 3,467,000 Prlmaiy Treatment Total 147,921,000 0 17,808,000 41,552,000 59,360,000 P2-74 Secondary Plant Rehabllltaflon 93% 7% 20,474,000 0 19,037,063 1,436,937 20,474,000 p2-47-3 Sec. Treat Monllortng & Cnlrl Sys, Upgrade 93% 7% 8,703,000 0 8,092,193 610,807 8,703,000 P1-76 Trtckllng FIiier RehabllHallon and New Clarffiers 93% 7% 46,210,000 33% 0 28,787,770 2,172,930 30,960,700 P1-82 Acilvated Sludge Plant Rehabilitation 93% 7% 23,870,000 25% 0 16,646,040 1,256,460 17,902,500 SP-72 Oxygen Plant Replacamenl/Rahabllltatlon Asaaasment 93% 7% 2,145,000 0 1,994,456 150,544 2,145,000 SP-74 Acilvatad Sludge Aeration 8891n Seleclor Study 93% 7% 945,000 0 878,677 66,323 945,000 SP-91 Computer Modeling of Activated Sludge Syetam 93% 7% 120,000 0 111,578 8,422 120,000 P1-102 New secondary treatment system at Plant No 1 93% 7% 251,100,000 60% 0 93,390,771 7,049,229 100,440,000 P2-90 New Trtckllng FD!anl 93% 7% 128,727,000 60% 0 47,876,996 3,613,804 51,490,800 Secondaiy Treatment Total 482,294,000 0 216,815,544 16,365,455 233,181,000 SP-36 Sludge Grinder Replacamenl 20% 80% 224,000 0 44,800 179,200 224,000 P2-GO Solids Storage and Truck Loading Faclllly 45% 55% 14,582,000 20% 0 5,249,520 6,416,080 11,665,600 SP-30-2 High Raia Dlg89Ier Mix Pumps Mech. Seals 25% 75% 517,000 0 129,250 387,750 517,000 SP-79 Tula Ranch Malntenanca/Blosollds Manegemenl Needs 45% 55% 200,000 0 90,000 110,000 200,000 P1-99 Dlgoetars, Centrifuge/Press & Cake Slorage Hopper 25% 75% 61,605,000 80°,(, 0 3,080,250 9,240,750 12,321,000 P2-89 Dlgesters and Sludge Cake Hoppers at Plant 2 25% 75% 42,325,000 80% 0 2,116,250 6,348,750 8,465,000 P2-92 Sludge Dewatartng and Odor control at Plant 2 20% 80% 79,082,000 0 15,816,400 63,265,600 79,082,000 P2-91 Dlgoetar Rehabllltaflon at Plant 2 25% 75% 25,621,000 0 6,405,250 19,215,750 25,621,000 P1-100 Sludge Dlgoeler Rahabl!Hallon al Plant 1 25% 75% 30,223,000 0 7,555,750 22,667,250 30,223,000 P1-101 Sludge Dewatertng and Odor con1rol al Plan11 20% 80% 62,905,000 0 12,581,000 50,324,000 62,905,000 P1-96 Ammonia Side Stream Treatmenl 100% 18,600,000 100% 0 0 0 0 H:ldepnlin\210\STREED\Excellold d copy\STRATPLNIVCIP by flD\11, bod, 18 2003 FAHR xla VCIP 1111111 cepacily m 0 0 :,,:" .,, SIi C0 Cl) ..... ~ en 9/29/2004 A Prv.J!!;L TIiie Flow Sollda Handllng & Dlgeatlon Total Validated Capital Improvement Program Allocation to Flow, BOD and SS Less Capacity Projects _B_ C D E N8WCapacify BOD TSS Total lhru 2020 Percentage of Cost 335,884,000 H:ldeptllin\210\STREED\Excellold d copy\STRATPLNIVCIP by flow, bod, aa 2003 FAHR xla Page3 of5 F G H Total Allocated Total Allocaled Total Allocated T olal Allocated Non Capacity CIP Non Ce pacify Cl P Non Capacity CIP Non Capacity CIP Flow BOD ss Total Allocated 0 53,068,470 178,155,130 231 ,223,600 VCIP laaa capacity 9/29/2004 Valldated Capital Improvement Program Page4 of5 Allocation to Flow, BOD and SS Less Capacity Projects A _B_ C D E F G H New Capacity Total Allocated Total Allocated Total Allocated Total Allocated Pro~ TIiie Flow BOD TSS Total lhru 2020 Percentage of Non Capacity CIP Non Capacity CIP Non Capacity CIP Non Capecity CIP Cost Flaw BOD ss Total Allocated J-77 Eflluenl Pumping Stellon Annex 100% 50,757,000 50% 25,378,500 0 0 25,378,500 J-67 Peak Flow Management 100°,(, 11,257,000 100% 0 0 0 0 SP-88 NPDES Permit Renewal 100% 1,512,000 1,512,000 0 0 1,512,000 J-87 Short Term Outfall Bacteria Redudlon 100% 7,578,000 7,578,000 0 0 7,578,000 Ocean Outfall Systems Total 71,104,000 34,468,500 0 0 34,468,500 J-47 Cable Tray I mpJUVements al Planls 1 & 2 29,526,000 0 0 0 0 P2-79 Gas Compreaor AdllUlon al Plant No. 2 4,326,000 0 0 0 0 J-25-5 Elec Power System Slngle-llne Diagrams 3,368,000 0 0 0 0 J-33-1A Standby Powar and Rellablllty Modifications 17,643,000 0 0 0 0 P2-82 UIIIHles Rehabllltallon and Refurbishment 4,929,000 0 0 0 0 J-79 Central Generallon Autometlon 8,038,000 0 0 0 0 SP-81 Eledrlcal Equipment Refurbishment and ProlBcllon 3,312,000 0 0 0 0 SP-83 Indoor/Outdoor Lighting Sb.ldy 132,000 0 0 0 0 P1-87 Plant 1 &&kV Subslallon 4,645,000 50% 0 0 0 0 SP-92 Rehabllilallon of Low Pressure Gas Holder 422,000 0 0 0 0 P2-87 Fuel Station Replacement al Planl No 2 3,231,000 0 0 0 0 m SP-94 Plant 1 Planl WaterVFD Replacement 2,334,000 0 0 0 0 0 J-92 Area CIMsllicatlon Studies Implementation Plan 21,283,000 50% 0 0 0 0 0 ;,:-uttllty Syamms Total 103,189,000 0 0 0 0 ,, J-71-3 FacllHles Modlllcallona for Odor Conlrol 4,127,000 0 0 0 0 II) cc J-71-8 Rehabllltallon of Odor Conlrol Facllltles 33,224,000 0 0 0 0 CD Odor Control Related Projects Total 37,351,000 0 0 0 0 .... ~ J-42 Plant Reinvention / Automation Project 21,915,000 0 0 0 0 en SP-01 Document Managemenl 864,000 0 0 0 0 SP-02 Data Integration 4,334,000 0 0 0 0 SP-13 Source Control Programming 2,956,000 0 0 0 0 SP-03 Strategic lnformellon Architecture (SIA) 724,000 0 0 0 0 SP-15 Geographic Information System 4,157,000 0 0 0 0 J-33-3 Power MonHoring and Conlrol Systems 3,790,000 0 0 0 0 SP-09 lnlllmel/lntr:anet Development 650,000 0 0 0 0 SP-61 SCADA System Replacement Study 300,000 25% 0 0 0 0 SP-62 SCAD A Graphics T egging Update 425,000 0 0 0 0 SP-64 FIS Upgrade 3,213,000 0 0 0 0 SP-65 I nformetlon Technology Disaster Rec:owry 332,000 0 0 0 0 SP-89 Networ1< Equipment upgrade 2,901,000 0 0 0 0 SP-100 CMMS System Replacement 3,789,000 25% 0 0 0 0 Plant Automation & Computerization Total 50,350,000 0 0 0 0 SP-53 Plant O&M Manual & SOP ProJec:t-Phaae I 4,000,000 0 0 0 0 SP-54 HazalUOUII Ene,gy Control Procedures 1,190,000 0 0 0 0 J-44-R Standard Specifications Revisions and Updates 657,000 0 0 0 0 SP-88-1 Corrosion Management 7,548,000 0 0 0 0 SP-90-8 Special ProJec:te: Ammonia Reduction Options 277,000 100% 0 0 0 0 SP-90-1 Special ProJec:te: Anoxlc Gas Flolallon (AGF) 798,000 0 0 0 0 SP-90-7 Special ProJec:te: Blolr1ckllng Fnter (BTF) 328,000 0 0 0 0 SP-90-2 Special Projecls: Anaerobic Baffled Reactor (ABR) 514,000 0 0 0 0 SP-90-3 Special Projecls: Dewalering Options Comparison 99,000 0 0 0 0 H:ldepllfin\210\STREED\Excellold d copy\STRATPLMVCIP by flaw, bod, u 2003 FAHR xis VCI P Iese cepacity 9/29/2004 Validated Capital Improvement Program Page 5 of5 Allocation lo Flow, BOD and SS Less Capacity Projects A 8 C D E F G H New Capacity Total Allocated Total Allocated Total Allocated Total Allocated Prvl!!;!_ Tl6e Flow BOD TSS Tolal lhru 2020 Percentage of Non Capacity CIP Non Capacity CIP Non Capacity CIP Non Capacity Cl P Coll Flow BOD ss Total Allocated SP-90-5 Spacial Projeds: Mlcrofiltratlon/Primary Effluenl 4,095,000 50% 0 0 0 0 SP-90-4 Spacial Projeds: Oxygen Ionization/ Odor Control 210,000 0 0 0 0 SP-90-3 Spedal Projects: Primary Effluenl Fllballon 470,000 0 0 0 0 J-94 Effluent Pathogen Reduction Altemalives Plan 1,549,000 0 0 0 0 Proceu Related Special ProJacta Total 21,735,000 0 0 0 0 J-62 Modifications to Existing Mach. Systama 3,007,000 0 0 0 0 FE-J FacilHle& Engineering Projects -Joint 18,200,000 0 0 0 0 FE-P2 Facllblell Engineering Projacls -Plant 2 18,200,000 0 0 0 0 FE-P1 FacilHles Engineering Projeds-Planl 1 18,200,000 0 0 0 0 J~ Bulldlng Rahablll1allon/Refurblshmenl 1,455,000 0 0 0 0 SP-34 Small Cap. Equip. Replacement Projecl 3,000,000 0 0 0 0 SP-06 Seairlly System lmpruvamenlS 1,100,000 0 0 0 0 SP-66-2 Asset Management Program 16,555,000 0 0 0 0 SP-77 Warehouse Ralnvenlton Project 600,000 0 0 0 0 J-25-6 I nterlm Fae Raco rd & Eng Data Syst Malnt Servlals 628,000 0 0 0 0 SP-85 Plume Modeling 377,000 0 0 0 0 m J-40-5 Supplement No. 1 lo Iha 1999 Slralaglc Plan EIR 832,000 0 0 0 0 0 J-40-7 long Range Blosollds Management Plan 2,833,000 0 0 0 0 0 :,,:" J-40-9 Stralaglc Plan Updlate 3,419,000 25% 0 0 0 0 "'ti J-64 Space Allocallon and Interior Renovation 16,388,000 0 0 0 0 II) cc J-68 l.sborafllry Rehabllllation 1,829,000 0 0 0 0 Cl) J-99 Tenant lmprovemenls to Rebund Shop 321,000 0 0 0 0 .... .,ii. J-40-10 Supplemental Full Secondary Traetment CEQA Doc 425,000 15% 0 0 0 0 ..... J-90 Engineering Trailer Complex 2,006,000 0 0 0 0 P1-103 Support Building Power System Modlllcellons 2,751,000 0 0 0 0 SP-98 Planl 2 Maintenance Building Modifications 300,000 0 0 0 0 Mlllcellaneoue & Support Projects Total 112,426,000 0 0 0 0 J-36 Groundwater Replenlshmenl System 100% 238,206,000 64% 85,034,160 0 0 85,034,160 J-72 Waler Conservstlon 100% 4,644,000 100% 0 0 0 0 J-73 Co-op Projects, Inflow/Infill. Reduction 0 100% 0 0 0 0 J-73-2 long Tenn Permanent Monitoring Program 100% 2,852,000 100% a 0 0 0 Water Management ProJacls Total 243,702,000 85,034,160 0 0 85,034,160 Districts Capllel Equipment Budgel 59,092,000 25% a 0 0 0 Dlatrlcls Capita! Equipment Budget 59,092,000 0 0 0 0 Treabnent & Disposal Tobit 1,-930,018,000 318,230,160 300,940,514 289,066,586 908,237,260 Weighted Average Allocatlon 35% 33% 3Z-/4 Combined Total CIP 2,504,663, 155 641.214.185 336,827,628 289,066,586 1,267,108,399 Combined Weighted Average Allocatlon For COP• &0"/4 21•/4 23% H:ldepllfin\210\STREED\Excellold d copy\STRATPlNIVCIP by flow, bod, 18 2003 FAHR xis VCIP leu capacity DJ 0 0 " "'ti SI) ca Cl) .... ~ 0C) 9/29/2004 Expense and Cost Allocations For Permit User Fee Calculations A: From 1999 Strategic Plan Before Adjusting to BOD & SS Collection Collection Joint Joint Total COP O&M CIP O&M CIP CIP Service Flow 100% 100% 13% 62% 69% BOD 40% 26% 22% ss 47% 12% 9% B: From 1999 Strategic Plan and Ra1B Advisory Committee After Shift Collection Collection Joint Joint Total COP O&M CIP O&M CIP CIP Service Flow 100% 90% 13% 27% 44% BOD 10% 40% 39% 32% ss 47% 44% 24% C: Used for Adopted Permit User Rates, Based Upon RAC Collection Collection Joint Joint Total COP O&M CIP O&M CIP CIP Service Flow 100% 100% 13% 44% BOD 40% 32% ss 47% 24% D: September FAHR, From 2003 Validated Capital Improvement Plan & 2003-04 Actual Collection Collection Joint Joint Total COP O&M CIP O&M CIP CIP Service Flow 100% 90% 12% 33% 49% 49% BOD 10% 34% 39% 31% 31% ss 54% 28% 20% 20% E: Proposed, From 2003 Validated Capital Improvement Plan Less Capacity CIP Flow BOD ss Collection Collection Joint Joint Total COP O&M CIP O&M CIP CIP Service 50% 90% 12% 35% 50% 50% 10% 34% 33% 27% 27% 50% 54% 32% 23% 23% H:\deptlfin\210\STREED\Excel\Pennit Users\SC Alloc History.xis FAHR CO MM ITTEE Meeting Date 9/13/04 AGE NDA REPORT Item Number FAHR04-92 Orange County Sanitation District FROM: Carol Beekman, Director of Communications and Administrative Services SUBJECT: Communications and Administrative Services Strategic Plan FY 2004-05/Quarterly Update GENERAL MANAGER'S RECOMMENDATION For information only SUMMARY The FY 2004-05 strategic plan now includes goals, objectives, strategies and tactics for all programs in both Communications and Administrative Services in this annual document. This quarterly review provides an update on the objectives from the plan. PRIOR COMMITTEE/BOARD ACTIONS Communications Services Strategic Plan FY 2003-04 presented to FAHR in October 2003. Received and filed by Board October 2003. Quarterly updates provided in January and April 2004. FY 2004-05 Plan received and filed by Board on 7/21/04. PROJECT/CONTRACT COST SUMMARY NIA BUDGET IMPACT D This item has been budgeted. (Line item: ) D This item has been budgeted, but there are insufficient funds. D This item has not been budgeted. ~ Not applicable (information item) ADDITIONAL INFORMATION Communications and Administrative Services Objectives 1. Biosolids -Biosolids Advisory Committee held first meeting 9/28/04 -14 members attended and toured plant. Updates will be given at monthly OMTS committee meetings. Book Page 149 To Bd. of Dir. Item Number 2. Community Education and Outreach Program a) Participate in Community events -Hosted an OCSD information booth at Orange County Council of Governments' General Assembly Meeting 8/26/04. b) Sewer Science -Currently in the process of procuring and preparing materials to teach the program and introducing the sewer science program to education leaders in Orange County. c) Tours and Education -Conducted three tours in the 1st Quarter. d) Assisted the Orange County Department of Education's "Inside the Outdoors" science study program in developing a new program called "Drip Drop." This new program will teach 5th graders about local watersheds and how they impact water quality. 3. Construction/Capital Improvement Program (CIP) Outreach - Communications provided briefings, collateral materials, media alerts and other information to the community and Board on the Costa Mesa projects, Ellis Ave. pump station, A St. and 14th street pump stations, Carbon Canyon, Bushard and Warner projects. 4. Corporate Identity Program -Research findings for Phase 1 of Corporate Identity Program will be presented at the November 2004, FAHR Committee Meeting. 5. External Communications -Planning the ocean monitoring vessel (Nerissa) christening to be held on November 6, 2004 at the Newport Nautical Museum. 6. Fats, Oils and Grease (FOG) Community Education -The FOG toolbox has been completed and delivered to 22 participants. Communications made a presentation about the toolbox to WDR working committee and a Tri-TAC workgroup -CalFog. 7. Groundwater Replenishment (GWR) System -Communications participated in planning and production of September 20, 2004 GWRS Groundbreaking event. In addition, Communications participated in drafting a feature article for Water & Wastewater International Magazine. 8. Internal Communications a) Beginning in September the monthly Pipeline newsletter was available on the Intranet as well as hard copy format. b) The General Manager's "All Hands" employee meeting is planned for November 3, 2004. c) Communications monitors and sends OCSD News Alerts about industry news and news interviews to the Board and employees. Book Page 150 d) Presentation skills program -Presentation skills training for 60 key OCSD spokespersons is ongoing through November. e) Asset Management Communications Plan -A representative of Communications Services is an active participant on the Asset Management Steering Committee to develop a communications plan. 9. Legislative Advocacy -OCSD recently received a preliminary markup in the House version of EPA's budget bill for $700,000. Final mark-up is estimated in mid-November. Communications continues to provide support to lobbyists and to draft informational materials (i.e. briefing papers). Carol Beekman traveled to Washington D.C. with Supervisor Silva and Director Ridgeway September 7-9 to lobby for additional funds. 10. Board Information -Board survey completed. Results will be shared with FAHR and Steering committees. 11. Records Management a) Quarterly meeting of OCSD Records Coordinators held July 27 with review of California Public Records Act. b) Fall Records Clean-up Week is scheduled for October. c) 12 Public Record Act requests processed and documented. 12. Reprographics -New outsourcing program for reprographics implemented. User training on new multi-function equipment completed with all Administrative Assistants. Statistics for first quarter show increase in productivity. User survey shows high satisfaction with new system. 13. Other Administrative Services a) New meeting planning system completed, rolled out to clerical staff at quarterly meeting September 28. b) New signage implemented in lobby area. Next quarterly update scheduled for February 2005 (January 2005 FAHR is dark). ALTERNATIVES N/A CEQA FINDINGS N/A ATTACHMENTS N/A Book Page 151 FAHR COMMITTEE AGENDA REPORT Orange County Sanitation District FROM: Gary Streed, Director of Finance/Treasurer Originator: Michael White, Controller Meeting Date To Bd. of Dir. 10/13/04 10/27/04 Item Number Item Number FAHR 04-83 SUBJECT: TREASURER'S REPORT FOR THE MONTH OF SEPTEMBER 2004 GENERAL MANAGER'S RECOMMENDATION Receive and file Treasurer's Report for the month of September 2004. SUMMARY Pacific Investment Management Co. (PIMCO), serves as the District's professional external money manager, and Mellon Trust serves as the District's third-party custodian bank for the investment program. Some funds are also deposited in the State of California Local Agency Investment Fund for liquidity. The District's Investment Policy, adopted by the Board, includes reporting requirements as listed down the left most column of the attached PIMCO Monthly Report for the "Liquid Operating Monies" and for the "Long-Term Operating Monies" portfolios. The District's external money manager is operating in compliance with the requirements of the Investment Policy. The portfolio contains no reverse repurchase agreements. As shown on page 2 of the attached PIMCO's Performance Monitoring and Reporting Report for the Long-Term Operating Monies, there is a investment policy compliance exception pertaining to the holding of one security within PIMCO's Long-Term Operating Monies Portfolio that had an acceptable rating at the time of purchase but has since fallen below the minimum rating allowed by the investment policy. The District's investment policy requires a minimum rating of A3 by Moody's or A-by S&P, with at least a BBB rating in the event of a split rating, at the time of purchase. The rating exception pertains to the holding of a United Airlines (UAL) Asset Backed Security with a par value of $1.6 million, representing 0.44 percent of the portfolio holdings, whose rating from Moody's has fallen several times, from A3 to BA 1, then to BA3, 83, 8, and finally to CA. Likewise, the rating from Standard & Poor's has also fallen several times, first from A-to BBB, then to 88, then to B+, B-, and finally to CCC+. Both rating agencies have since withdrawn their ratings, Moody's in February 2004 and Standard & Poor's in June 2004. Although these ratings are less than what is required at the time of purchase, PIMCO believes, based on the financial strength of UAL and the underlying collateral of the security, that the District would suffer an unwarranted loss if the security was sold at this time. C:\Documenls and Sellingslcranellocal Sellings\Temporary lntemel Files\OLK34\TREASRPT101304.doc Page 1 The District's investment policy does not require any action because of "credit watch" notices or the decline in credit standing. However, PIMCO will continue to monitor the credit for this security very closely. Historical cost and current market values are shown as estimated by both PIMCO and Mellon Trust. The District's portfolios are priced to market ("mark-to-market") as of the last day of each reporting period. The slight differences in value are related to minor variations in pricing assumptions by the valuation sources at the estimate date. BUDGET IMPACT D This item has been budgeted. (Line item: !ZI Not applicable (information item) ADDITIONAL INFORMATION Schedules are attached summarizing the detail for both the short-term and long-term investment portfolios for the reporting period. In addition, a consolidated report of posted investment portfolio transactions for the month is attached. The attached yield analysis report is presented as a monitoring and reporting enhancement. In this report, yield calculations based on book values and market values are shown for individual holdings, as well as for each portfolio. Mellon Trust, the District's custodian bank, is the source for these reports. Transactions that were pending settlement at month end may not be reflected. Also provided is a summary of monthly investment balances and transactions within the State of California Local Agency Investment Fund (LAIF). These reports accurately reflect all District investments and are in compliance with California Government Code Section 53646 and the District's Investment Policy. Sufficient liquidity and anticipated revenues are available to meet budgeted expenditures for the next six months. The table on the following page details the book balances of the District's investment accounts at month-end. A graphical representation of month-end balances is shown on the attached bar chart. Book Balances Estimated Investment Accounts September 30, 2004 Yield(%) State of Calif. LAIF $ 26,710,595 1.77 Union Bank Checking Account 1,739,035 1.33(1) PIMCO -Short-term Portfolio 72,521,951 1.80 PIMCO -Long-tern, Portfolio 360,837,599 2.97 Petty Cash 4000 N/A TOTAL $461 813180 2.71 Debt Service Reserves wrrrustees $62 416 5j5 3.05 (1) This is the annualized yield for the month of August. The September annualized rate was not available as of the date of this report. C:\Documents and SeWngs\crane\local Seltings\Temporary Internet Files\OLK34\TREASRPT101304.doc Page 2 ATTACHMENTS 1. Graph of Monthly Investment Balances by Type -Last Six Months 2. Investment Transactions and Balances in the State Local Agency Investment Fund 3. PIMCO Monthly Investment Recap & Yield Analysis Report 4. PIMCO Performance Monitoring Report -Liquid Operating Monies 5. PIMCO Performance Monitoring Report-Long-Term Operating Monies 6. Mellon Trust Asset Summary by Asset Type with Sectors -Liquid Operating Monies 7. Mellon Trust Asset Summary by Asset Type with Sectors -L-T Operating Monies 8. Mellon Trust Yield Analysis Report 9. Mellon Trust Asset Detail -Consolidated 10. Mellon Trust Transaction Detail -Consolidated MW:bg C:\Documenls and Sellingslcrane\Local Sellings\Temporary Internet Files\OLK34\TREASRPT101304.doc Page 3 Prepared by Finance, 10/13/2004, 11: 1 O AM Monthly In vestment Balances by Type- Last Six M'onths $700,000,000 -,--------------------------------, $600,000,000 -r-----, $500I0001000 --.-----------, $400.000.000 I • r. $300,000,000 +----lffl!----Ll~fflJ---i $200,000,000 $100.000.000 +---L~~J----ffle~--fmm----m $0 I ~ ~ ~ ~ ~ ~. I April 2004 May 2004 June 2004 July 2004 ~ PIMCO -Long-term r2I PIMCO -Short-term II COP Debt Reserves IID LAIF •Bank Accts Petty Cash H:\dept\fin\EXCEL.dta\220\geggie\mo treas rpt\Monthly Investment Balances Graph1 .xis August 2004 September 2004 Orange County Sanitation District Investment Transactions and Balances in the State of California Local Agency Investment Fund September 30, 2004 Par Value Book Value Market Value Balance September 1, 2004 $20,710,595 $20,710,595 $20,710,595 Deposits: 9/15/2004 25,500,000 25,500,000 25,500,000 9/21/2004 2,100,000 2,100,000 2,100,000 Total Deposits 27,600;000 27,600,000 27,600,000 Withdrawals: 9/1/2004 (5,000,000) (5,000,000) (5,000,000) 9/9/2004 (4,200,000) (4,200,000) (4,200,000) 9/23/2004 (1,000,000) (1,000,000) (1,000,000) 9/24/2004 (8,500,000) (8,500,000) (8,500,000) 9/29/2004 (2,900,000) {2,900,000) (2,900,000} Total Withdrawels (21 ,600,000) (21 ,600,000) (21 ,600,000), Balance September 30, 2004 $26,710,595 $26,710,595 $26,710,595 Rate Yield 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 1.771 PIM C 0 October 12, 2004 Mr. Mike White, CPA Controller Orange County Sanitation District 10844 Ellis A venue Fountain Valley, CA 92708-7018 Dear Mike: The following is a description of events in the bond markets during the month of September in addition to an analysis of the strategies undertaken in the Orange County Sanitation District's Long-Term and Liquid portfolios over the period. Also included is a section on our outlook and preferred strategies to be pursued in your portfolios during the coming months. Bond Market Recap: U.S. bond sectors trended lower over most of the month due to softer inflation numbers and a less optimistic tone from Fed Chairman Greenspan on the economic outlook. The yield on the benchmark 10-year Treasury note dipped below the 4% watermark before finishing the month at 4.12%. The month-end sell off was driven by second quarter economic growth numbers, which exceeded forecasts. U.S. Treasuries returned 0.26% for the month, while the Lehman Brothers Global Real U.S. TIPS index returned 0.20% for the month. On a duration-adjusted basis, short and intermediate maturity TIPS underperformed their nominal counterparts while longer maturity TIPS outperformed. Mortgage-backed securities returned 0.15%, exceeding Treasuries by 2 basis points after adjusting for duration. The credit sector, represented by the Lehman Credit Index, returned 0.56%, outperforming Treasuries for the month by 30 basis points. Within the sector, lower quality investment grade corporates outperformed higher quality issues. The Fed hiked interest rates in September for the third time this year, raising the Fed funds rate by 25 basis points to 1.75%. The Fed also reiterated its plan to tighten at a "measured" pace. September began with a weaker than expected Employment Situation Report (issued by the Bureau of Labor Statistics), indicating that the economy created only 144,000 new jobs in August, below consensus estimates of 150,000. The unemployment rate declined to 5.4% as the number of unemployed and the labor force contracted. The Consumer Price Index (CPI) as reported by the Bureau of Labor Statistics inched 0.1 % higher in August, with energy prices falling 0.3% and food prices increasing the smallest amount since January. Core consumer prices Mr. Mike White, CPA Orange County Sanitation District October 12, 2004 Page2 (which exclude volatile food and energy prices) also rose only 0.1 %, palling the core anm1~l rate of inflation down to 1.7%. Lastly, the Bureau of Economic Analysis revised second quarter GDP growth up from 2.8% to 3.3%, indicating that the economy has not slowed as dramatically as previously thought. Although consumer spending growth looked quite weak, other categories of aggregate spending appear to have mitigated some of the weakness in the consumer sector. Despite the upward revision, this quarter bad still the weakest GDP growth since early 2003. Treasury yield changes during the month of September are summarized as follows: "' 3-month bills: + 13 basis points to 1.70% • 6-month bills: +20 basis points to 1.99% "' 2-year notes: +21 basis points to 2.61% "' 5-year notes: +6 basis points to 3.37% • IO-year notes: unchanged at 4.12% "' 30-year notes: -4 basis points to 4.89% Perforrnance Attribution: Long-Term Portfolio The Long-Term portfolio that PIMCO manages on behalf of Orange County Sanitation District lost -0.02% on a total return basis for the month of September, underperforming the Merrill Lynch 1-5 year Government Corporate Index by 2 basis points. The following points summarize returns for the month ended September 30: • The Long-Term portfolio underperformed the benchmark by 2 basis points for the month. • For the twelve-month period, the Long-Term portfolio returned 2.22%, outperforming the benchmark by 4 7 basis points. • Portfolio duration, below the index, was positive for monthly performance as rates rose for short and intermediate maturities. • Yield curve positioning similar to that of the index was neutral for performance. • An underweight exposure to corporates was negative for performance, as corporates outperformed Treasuries on a duration-adjusted basis. • Exposure to mortgage-backed securities was modestly positive for relative performance as the sector slightly outperformed Treasuries on a duration-adjusted basis. • Substituting Treasury Inflation Protected Securities for nominal Treasuries was negative for performance as short and intermediate TIPS lagged their nominal counterparts during the month. Mr. Mike White, CPA Orange County Sanitation District Liquid Portfolio October 12, 2004 Page3 The Liquid portfolio that PIMCO manages on behalf of Orange County Sanitation District generated a total return of 0.11 % during the month of September, performing in line with the 3- month Treasury Bill Index. The following points summarize returns for the period ending September 30: • The Liquid portfolio performed in line with the benchmark for the month. • For the twelve-month period, the Liquid portfolio returned 1.13%, outperforming the benchmark by 9 basis points. • Use of higher yielding securities such as commercial paper and short-term notes contributed to performance. Outlook and Strategy: The global economy, propped up for the last several years by low interest rates and considerable government and consumer borrowing in the U.S., is perched on a tightrope. Deflation (ice) and inflation (fire) are on either side of the wire. In this leveraged world, conditions for instability that could tip the walker in one direction will accelerate over the next three to five years. Momentum swings will supplant the more durable economic trends witnessed during recent periods of disinflation (1980-2000) or inflation (1965-1979). U.S. real growth will stabilize near 2% over the current secular period, with Europe and Japan near that level. The benchmark 10-year Treasury yield looks fairly valued for now and is unlikely to climb much above 5% in the near term. The following are risks that could tilt the wirewalker in one direction or another: • More Government More Inflation -Emphasis on the private sector in 1980-2000 promoted disinflation, but history suggests that as government spending climbs as a share of GDP, inflation and interest rates tend to rise. Early indicators of a coming "bull market in government" are: large fiscal deficits, litigation across the securities industry, implementation of Sarbanes-Oxley over the entire corporate sector; imposition of steel and lumber tariffs, higher military spending to combat terrorism and Homeland Security measures. • Policy Mistakes -A leveraged U.S. economy is vulnerable to policy mistakes by a Federal Reserve that is no longer proactive in battling inflation but instead reactive to economic data. Leaving rates too low for too long may have fueled inflation and created bubbles in housing, stocks and bonds, but raising them too quickly would eventually force a painful retrenchment by the overextended U.S. consumer. • Imbalances In Trade and Finance -Asian central banks provide much of the financing for the U.S. fiscal and trade deficits. To date, playing banker to the U.S. has suited China and Japan's political agenda, which is to keep their currencies cheap to support internal growth. A change in China's agenda sparked, for example, by a geopolitical shock over North Korea or Taiwan would mean a pullback in their purchases of Treasuries, higher interest rates and a plunge in the dollar. • Geopolitical Risks -America is stretched geopolitically as well as financially. A seemingly endless struggle against terrorism worldwide, accompanied by constraints on travel and trade, will be a persistent threat to consumer confidence and spending. We will position the portfolios for a mildly bearish environment for U.S. bonds and continued overvaluation of core bond sectors. We plan to retain our exposure to the mortgage sector to Mr. Mike White, CPA Orange County Sanitation District October 12, 2004 Page4 benefit from structural yield advantage and high credit quality, while limiting exposure to corporate bonds where rich valuations offer small compensation for credit risk. We intend to continue holding TIPS which hedge against secular inflation risk and are less volatile than nominal bonds in a rising rate environment. We plan to target duration modestly below index in case rates continue to trend higher, with an emphasis on short/intermediate maturities. We look forward to discussing these and other topics with you in the near future. Best regards, Christine Telish, CF A Vice President John M. Miller, CF A Senior Vice President Orange County Sanitation District for the month ending September 30, 2004 Total Return Account -203 Market Value Book Value Yield to Maturity Short Term Account -603 Market Value Book Value Yield to Maturity With Accrued Interest 363,135,384 359,394,506 2.97 With Accrued Interest 72,767,435 72,777,236 1.80 Without Accrued Interest 360,875,901 357,135,023 2.99 Without Accrued Interest 72,560,843 72,570,643 1.81 MONTHLY REPORT ORANGE COUNTY SANITATION DISTRICT INVESTMENT MANAGEMENT PROGRAM PIMCO'S PERFORMANCE MONITORING & REPORTING (for the month ended 30 September 2004) Liquid Operating Monies (603) 15.1.1 PORTFOLIO COST AND MARKET VALUE Current Market Value Estimate: • PIMCO • Mellon Historical Cost: • PIMCO • Mellon 15.1.2 MODIFIED DURATION Of Portfolio: Of Index: 15.1.3 1 % INTEREST RATE CHANGE Dollar Imnact (gain/loss) of 1 % Chan2.e: 15.1.4 REVERSE REPOS % of Portfolio in Reverse Repos: (see attached schedule) 15.1.5 PORTFOLIO MATURITY % of Portfolio Maturing within 90 days: 15.1.6 PORTFOLIO QUALITY Average Portfolio Credit Oualitv: 15.1.7 SECURITIES BELOW "A" RATING % of Portfolio Below "A": 15.1.8 INVESTMENT POLICY COMPLIANCE "In Compliance" 15.1.9 PORTFOLIO PERFORMANCE Total Rate of Return(%) by Period: 1 Month: 3 Months: 12 Months: Fiscal Year-to-Date: Commentary • The Liquid portfolio performed in line with the benchmark for the month, but lagged the benchmlll'k by 3 basis points fiscal year-to-date. • PIMCO's emphasis on higher yielding securities such as commercial paper and short-term notes contributed to performance. H:\deptlrm\210\geggle\FAHRILIQOB00-04-09.RPT.doc Page 1 of 1 $72,767,435 $72,739,393 $72,777,236 $72,781,762 0.15 0.20 $109,151 0% 96% ''AAA'' 0% Yes Portfolio Index 0.11 0.12 0.35 0.32 1.13 1.04 0.35 0.32 MONTHLY REPORT ORANGE COUNTY SANITATION DISTRICT INVESTMENT MANAGEMENT PROGRAM PIMCO'S PERFORMANCE MONITORING & REPORTING (for the month ended 30 September 2004) Long-Term Operating Monies (203) 15.1.1 PORTFOLIO COST AND MARKET VALUE Current Market Value Estimate: • PIMCO • Mellon Historical Cost: • PIMCO • Mellon 15.1.2 MODIFIED DURATION Of Portfolio: Of Index: 15.1.3 1 % INTEREST RATE CHANGE Dollar Imoact (gain/loss) of 1 % Change: 15.1.4 REVERSE REPOS % of Portfolio in Reverse Repos: ( see attached schedule) 15.1.5 PORTFOLIO MATURITY % of Portfolio Maturing within 90 days: 15.1.6 PORTFOLIO QUALITY Average Portfolio Credit Quality: 15.1.7 SECURITIES BELOW "A" RATING % of Portfolio Below "A": 15.1.8 INVESTMENT POLICY COMPLIANCE "In Comnliance" 15.1.9 PORTFOLIO PERFORMANCE Total Rate of Return(%) by Period: 1 Month: 3 Months: 12 Months: Fiscal Year-to-Date: • The Long-Term portfolio lagged the benchmark by 2 basis points for the month, and by 13 basis points fiscal year-to-date. • Portfolio duration, below the index, was positive for monthly performance as rates rose for short and intermediate maturities. • Yield curve positioning similar to that of the index was neutral for performance. • An underweight exposure to corporates was negative for performance, as corporates outperformed Treasuries on a duration-adjusted basis. • Exposure to mortgage-backed securities was modestly positive for relative performance as the sector slightly outperformed Treasuries on a duration-adjusted basis. Page 1 of2 $363,135,384 $363,160,587 $359,394,506 $361,362,533 2.00 2.45 $7,262,708 0% 9% AAA 0% No* Portfolio Index -0.02 0.00 1.56 1.69 2.22 1.75 1.56 1.69 • Substituting Treasury Inflation Protected Securities for nominal Treasuries was negative for performance as short and intermediate TIPS lagged their nominal counterparts during the month. *Compliance Issues: MONTHLY REPORT ORANGE COUNTY SANITATION DISTRICT INVESTMENT MANAGEMENT PROGRAM PIMCO'S PERFORMANCE MONITORING & REPORTING (for the month ended 30 September 2004) Page2 of2 $1,600,000 par of United Airlines (UAL) Pass-Through 2001-l-C (Enhanced Equipment Trost Certificate (EETC) -909317BC2). 6.831% coupon, 3/0 l/2010 maturity~ representing 0.44% of the portfolio holdings on a par basis was purchased on 8/10/2001; and subsequently downgraded by Moody's from AJ to BAl (on 9/18/200 I) and S&P from A-to BBB (on 9/20/2001). The security was further downgraded by Moody's from BAI to BA3 (on 12/21/2001) and by S&P from BBB to BB (on 6/28/02), Following news of the possible bankruptcy filing, the security was further downgradeci in August (B3 Moody's, B+ by S&P). On November 29, 2002, S&P further downgraded this issue to B, and shortly thereafter on December 9, 2002, downgraded lhe issue one notch further to B-. On August 7, 2003, S&P downgraded the issue to CCC+, while Moody's followed suit on August 28, 2003 with. a downgrade to CA Both rating agencies have since withdrawn their ratings (Moody's withdrew in February 2004 and S & P withdrew in June 2004). The District's investment p0licy requires a minimum rating of A3 by Moody's or A-by S&P, with at least a BBB rating in the event of a split. On October 7, UAL announced it would cut 12% of available seats on US flights and increase capacity on more lucrative international routes by 14% as part of its aggressive cost- cutting campaign to emerge from bankruptcy. The company also said it plans to reduce its mainline fleet to 455 aircraft by next March, 68 fewer than it flew in August 2004 and a reduction of 112 planes, or nearly 20% since 2002. The capacity shift will leave international service accounting for 40% of mainline capacity and half of mainline revenue by the end of next year, UAL said. International routes currently account for 35% of available seats and 45% of revenue. PIMCO continues to negotiate with United on our holdings and currently leads an ad hoc committee. lbis has been an extremely complicated effort due to the complex nature of United's bankruptcy. These negotiations have required PIMCO's analysts access to non-public information and therefore sharing them results in parties becoming restricted. In light of this extremely complicated bankruptcy, PIMCO continues to strive to act in the most prudent manner to obtain maximum recovery. Split Rated Securities Still In Compliance: The District's investment policy requires a minimum rating of A3 by Moody's or A-by S&P, with at least a BBB in the event of a split rating. • $1,000,000 par of Ford Motor Credit securities (cusip 345397GV9 maturing 5/15/05), representing 0.28% of the portfolio holdings on a par basis (exposure was reduced in July 2004 as $2.5 million par matured). The securities were downgraded on 10/16/2001 by S&P from A to BBB+, then to BBB on 10/25/02, and then to BBB-on 11/13/03. Moody's downgraded the securities on l/ 16/02 from A2 to A3. • $3,000,000 par of General Motors Acceptance Corp securities (cusip 370425SD3) maturing on August 28, 2007, representing 0.83% of the portfolio holdings on a par basis. The securities were downgraded on 10/16/2001 by S&P from A to BBB+, and a further downgrade to BBB occurring on 10/16/2002. The securities now carry a Moody's rating of A3 after a further downgrade fromA2 on 6/14/03. • $1,750,000 par of Virginia Electric Power NT securities ( cusip 927804ENO), maturing in 2006, represents 0.48% of the portfolio holdings on a par basis. The security was downgraded on 10/21/2002 by S&P from A-to BBB+, but continues to carry a Moody's rating of A3. H:\deptljin\210\geggie\F AHR\L-T0B00-04-09.RPT.doc @ Mellon UQUID OPER-PIMCO -OCSF0751 l 102 Description CASH & CASH EQUIVALENTS U.S. DOLLAR INTEREST CERTIFICATES OF DEPOSIT -DOMESTIC FED HM LOAN BNK -LESS THAN 1 YR FEDERAL HOME LOAN MORTGAGE -LESS THAN 1 YR FNMA ISSUES -LESS THAN 1 YR MUTUAL FUNDS TREASURY BILLS -LESS THAN 1 YR U.S. DOLLAR CASH & CASH EQUIVALENTS FIXED INCOME SECURITIES U.S. DOLLAR BANKING & FINANCE INDUSTRIAL U.S. DOLLAR FIXED INCOME SECURITIES TOTAL ASSETS -BASE: 10/11/2004 10:28:SlAM PDT Asset Summary by Asset Type with Sectors 9130/2004 Shares Par 5,500,000.000 13,400,000.000 14,400,000.000 14,600,000.000 94,358.050 17,600,000.000 65,594,358.050 65,594,358.050 5,500,000.000 1,575,000.000 7,075,000.000 7,075,000.000 72,669,358.050 1 Cost Base 217,442.04 5,500,000.00 13,353,723.00 14,338,956.39 14,538,655.50 94,358.05 17,534,153.29 65,577,288.27 65,577,288.27 5,614,810.00 1,589,663.25 7,204,473.25 7,204,473.25 72,781,761.52 Report ID: GL825 l Base Currency: USD Alternate Base Currency: Market Value Base 217,442.04 5,500,000.00 13,353,723.00 14,338,956.39 14,538,655.50 94,358.05 17,534,153.29 65,577,288.27 65,577,288.27 5,584,900.00 1,577,205.00 7,162,105.00 7,162,105.00 72,739,393.27 Exchange Rate: Status: FINAL % of Total 0.30% 7.56% 18.36% 19.71% 19.99% 0.13% 24.11% 90.15% 90.15% 7.68% 2.17% 9.85% 9.85% 100.00% Net Unrealized Gain/Loss Base 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -29,910.00 -12,458.25 -42,368.25 -42,368.25 -42,368.25 Workbench @ Mellon LONG TERM OPER-PIMCO -OCSF07522202 Description CASH & CASH EQUIVALENTS U.S. DOLLAR PENDING TRADES INTEREST COMMERCIAL PAPER -DISCOUNT FED HM LOAN BNK -LESS THAN 1 YR FEDERAL HOME LOAN MORTGAGE -LESS THAN 1 YR FNMA ISSUES -LESS THAN 1 YR MUTUAL FUNDS TREASURY BILLS -LESS THAN 1 YR U.S. DOLLAR CASH & CASH EQUIVALENTS FIXED INCOME SECURITIES U.S. DOLLAR ABS -AIRPLANE RECEIVABLES ABS -HOME EQUITY BANKING & FINANCE COLLATERALIZED MORTGAGE OBLIGATION COMM/< FHLMC MULTICLASS FHLMC POOLS FNMA POOLS FNMAREMIC GNMA MULTI FAMILY POOLS GNMA SINGLE FAMILY POOLS INDUSTRIAL INFLATION INDEXED SECURITIES INSURANCE PVT PLACEMENTS -MORE THN 1 YR U.S. AGENCIES U.S. GOVERNMENTS UTILITY -ELECTRIC 10/11/2004 10:31:37AM PDT U.S. DOLLAR Asset Summary by Asset Type with Sectors 9Jaor2004 Shares Par 700,000.000 4,300,000.000 400,000.000 16,200,000.000 1,138,604.420 16,000,000.000 38,738,604.420 38,738,604.420 1,600,000.000 779,923.690 11,000,000.000 1,920,261.520 873,311.340 63,273.510 53,460,150.680 719,440.970 4,163,708.170 598,735.870 3,000,000.000 35,318,880.000 1,600,000.000 752,000.000 33,930,387.380 203,685,923.500 4,750,000.000 358,215,996.630 1 Cost Base -42,254,518.95 2,322,987.65 696,370.47 4,281,279.28 397,784.56 16,134,122.02 1,138,604.42 15,843,937.78 -1,439,432.77 -1,439,432.77 1,600,000.00 779,923.69 11,008,798.00 1,920,261.52 874,241.70 61,731.20 54,387,072.00 733,829.79 4,140,720.58 627,749.36 2,999,910.00 35,335,799.79 1,594,032.00 826,199.84 34,898,038.45 206,319,287.64 4,694,370.00 362,801,965.56 Report ID: GL825 l Base Currency: USD Alternate Base Currency: Market Value Base -42,254,518.95 2,322,987.65 696,370.47 4,281,279.28 397,784.56 16,134,122.02 l, 138,604.42 15,843,937.78 -1,439,432.77 -1,439,432.77 139,392.00 778,705.45 11,244,680.00 2,081,947.54 875,896.34 64,871.04 54,376,328.71 721,674.11 4,194,366.03 634,804.51 2,999,520.00 38,706,006.82 1,649,248.00 826,199.84 35,050,733.53 205,427,602.92 4,828,042.50 364,600,019.34 Exchange Rate: Status: k'IN_AL %of Total -11.64% 0.64% 0.19% 1.18% 0.11% 4.44% 0.31% 4 .36% -0.40% -0.40% 0.04% 0.21% 3.10% 0.57% 0.24% 0.02% 14.97% 0.20% 1.15% 0.17% 0.83% 10.66% 0.45% 0 .23% 9.65% 56.57% 1.33% 100.40% Net Unrealized Gain/Loss Base 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1,460,608.00 -1,218.24 235,882.00 161,686.02 1,654.64 3,139.84 -10,743.29 -12,155.68 53,645.45 7,055.15 -390.00 3,370,207.03 55,216.00 0.00 152,695.08 -891,684.72 133,672.50 1,798,053.78 Workbench @ Mellon LONG TERM OPER-PIMCO -OCSF07522202 Description 1.J_ FIXED INCOME SECURITIES TOTAL ASSETS -BASE: 10/11/2004 10:31:37AM PDT Asset Summary by Asset Type with Sectors 9/31)_l200_A Cost Shares Pat Base 358,215,996.630 362,801,965.S6 396,954,601.050 361,362,532.79 2 Report ID: GL82S 1 Base Currency: USD Alternate Base Currency: Exchange Rate: S..taW§: FINAi,_ Net l:Jnrealized Market Value I %of Gain/Loss Base Total Base 364,600,019.34 100.40% 1,798,053.78 363,160,586.57 100.00% 1,798,053.78 Workbench YLDANAL YIELD ANALYSIS PAGE I ; 1 OCSF07511102 2004/09/30 RUN DATE 10/04/04 DISTRICT: LIQUID OPERATING RUN TIM.E 09.21.54 =- PAR VALUE YTM AT CURRENT MOODY MMU(ET TOTAL COST/ % TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE % TOTAL -----------------~ --------------------------------------------------------------------------------·------- CASH & CASH EQUIVALENTS 2,200,000.00 BANK OF AMERICA NA INSTL C/D .ooo 1.620 100.000 2,200,000.00 3.36 06050GEM8 1.620% 11/02/2004 DD 08/06/04 2,200,000.00 3.03 8,400,000.00 FEDERAL DOME LN BKS CONS DISC .ooo .ooo P-1 99,716 8,376,181.33 12.81 313384Q28 MAT 11/19/2004 A-1+ 8,376,181.33 11.55 5,ooo,ooo.oo FEDERAL HOME LN BK CONS DISC N .ooo .ooo P-1 99.551 4,977,541.67 7.61 313384S59 MAT 12/08/2004 A-1+ 4,977,541.67 6.86 7,300,000,00 FEDERAL HOME LN MTG CORP DISC .ooo .ooo P-1 99,601 7,270,844,61 11.12 313396N82 MAT 11/09/2004 A-1+ 7,270,844.61 10.03 1,000,000.00 FEDERAL HOME LN MTG CORP DISC .ooo .ooo P-1 99.586 995,860.00 1.52 313396P72 MAT 11/16/2004 A-1+ 995,860.00 1.37 6,100,000.00 FEDERAL HOME LN MTG CORP DISC .ooo .ooo P-1 99.545 6,072,251.78 9.29 313396T37 MAT 12/14/2004 A-1+ 6,072,251.78 8.37 1,000,000.00 FEDERAL NATL MTG ASSN DISC NT .ooo .ooo P-1 99.597 1,792,755.00 2.74 313588N27 MAT 11/3/2004 A-1+ 1,792,755.00 2.47 2,000,000.00 FEDERAL NATL MTG ASSN DISCOUNT .ooo .ooo P-1 99,592 2,788,569.39 4.26 313588P82 MAT 11/17/2004 A-1+ 2,788,569.39 3 ,85 4,000,000.00 FEDERAL NATL MTG ASSN DISCOUNT .ooo .ooo P-1 99.578 3,983,114.44 6.09 313588073 MAT 11/24/2004 A-1+ 3,983,114.44 5.49 6,000,000.00 FEDERAL NATL MTG ASSN DISCOUNT .ooo .ooo P-1 99.570 5,974,216.67 9,14 3135BBR64 MAT 12/01/2004 A-1+ 5,974,216.67 8.24 5,600,000,00 US TREASURY BILL .ooo .ooo P-1 99.630 5,579,262.11 8.53 912795RK9 DUE 11/04/2004 DD 05/06/2004 A-1+ 5,579,262.11 7.69 2,000,000.00 US TREASURY BILL .ooo .ooo P-1 99,600 1,991,997.50 3.04 912795RL7 DUE 11/12/2004 DD 05/13/2004 A-1+ 1,991,997.50 2.75 5,ooo,ooo.oo US TREASURY BILL .ooo .ooo P-1 99.644 4,982,207.29 7.62 912795RM5 DUE 11/18/2004 DD 05/20/2004 A-1+ 4,982,207.29 6.87 5,ooo,ooo.oo US TREASURY BILL .ooo .ooo P-1 99,614 4,980,686.39 7.62 912795RN3 DUE 11/26/2004 DD 05/27/2004 A-1+ 4,980,686.39 6.87 YLDANAL YIELD ANALYSIS PAGE : 2 OCSF07511102 2004/09/30 RUN DATE I 10/04/04 DISTRICT: LIQUID OPERATING RUN TIME I 09.21.54 === PAR VALUE YTM AT CURRENT MOODY MARKET TOTAL COST/ I TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE I TOTAL ----------------------·--·---------·----------·------------------------------------------------------- 1,100,000.00 WELLS FARGO BANK NA INSTL C/D .ooo 1.650 100.000 1,100,000.00 1.68 9497PlBU2 1.6501 10/07/2004 DD 09/09/04 1,100,000.00 1.52 2,200,000.00 WELLS FARGO BANK NA INSTL C/D .ooo 1.600 100.000 2,200,000.00 3.36 9497P1CL1 1.6001 10/04/2004 DD 08/30/04 2,200,000.00 3.03 94,358.05 DREYFUS TREASURY CASH MGMT .ooo 1.459 AAA 100.000 94,358.05 .14 996085247 AAA 94,358.05 .13 ------------------------------------------- TOTAL CASH & CASH EQUIVALENTS .ooo .110 65,359,846,23 100.00 65,359,846.23 90.12 FIXED INCOME SECURITIES 3,000,000.00 ASSOCIATES CORP NORTH AMER SR .ooo 6,447 AAl 102.765 3,112,350.00 43.04 046003FF1 6.6251 06/15/2005 DD 06/09/95 AA-3,082,950.00 4.25 1,575,000.00 DU PONT EI DE NEMOURS & CO NT .ooo 6. 741 AA3 100.140 1,589,663.25 22.02 263534BH1 6.7501 10/15/2004 DD 10/20/99 AA-1,577,205,00 2,17 2,soo,000.00 GENERAL ELEC CAP MTN tTR 00526 .ooo 2.003 AAA 100.078 2,502,460,00 34,93 36962GXX7 VAR RT 03/15/2005 DD 03/20/02 AAA 2,501,950.00 3.45 ------------·------------------------------ TOTAL FIXED INCOME SECURITIES .ooo 5.763 7,204,473.25 100.00 7,162,105.00 9,87 -------·----------------------------------- TOTAL .ooo ,233 72,564,319,48 100.00 72,521,951.23 100.00 =====:::=== YLDANAL YIELD ANALYSIS PAGE 3 OCSF07522202 2004/09/30 RUN DATE 10/04/04 DISTRICT: LONG-TERM OPERATING RUN TIME 09, 21. 54 ----------------- PAR VALUE YTM AT CURRENT MOODY MARKET TOTAL COST/ % TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE % TOTAL ----------------------------------------------------------------------------------·-- CASH & CASH EQUIVALENTS 700,000.00 FEDERAL HOME LN BK CONS DISC .ooo .000 P-1 99,601 697,204.28 1.81 313384P37 A-1+ 697,204.28 ,17 3,600,000.00 FEDERAL HOME LN BK CONS DISC N .ooo .ooo P-1 99.558 3,584,075.00 9.31 313384S59 MAT 12/08/2004 A-1+ 3,584,075.00 .89 400,000.00 FEDERAL HOME LN MTG CORP DISC .000 .000 P-1 99,446 397,784.56 1.03 313396Q7l MAT 11/24/2004 A-1+ 397,784,56 .10 100,000.00 FEDERAL NATL MTG ASSN DISCOUNT .ooo .ooo P-1 99,766 698,364,14 1.81 313588P66 MAT 11/15/2004 A-1+ 698,364.14 .17 5,400,000.00 FEDERAL NATL MTG ASSN DISCOUNT .ooo .ooo P-1 99.604 5,378,617.50 13.97 313588P82 MAT 11/17/2004 A-1+ 5,378,617.50 1.33 000,000.00 FEDERAL NATL MTG ASSN DISCOUNT .ooo .ooo P-1 99,580 796,643.11 2.06 313588073 MAT 11/24/2004 A-1+ 796,643.11 .20 1,100,000.00 FEDERAL NATL MTG ASSN DISCOUNT .000 .ooo P-1 99,665 1,096,315.00 2.84 313588R49 MAT 11/29/2004 A-1+ 1,096,315.00 .27 4,000,000.00 FEDERAL NATL MTG ASSN DISCOUNT .ooo .ooo P-1 99,591 3,983,636.61 10.34 313588R64 MAT 12/01/2004 A-1+ 3,983,636.61 .99 200,000.00 FEDERAL NATL MTG ASSN DISCOUNT .coo .ooo P-1 99.555 199,110.22 .51 313588S55 MAT 12/08/2004 A-1+ 199,110.22 .05 400,000.00 FEDERAL NATL MTG ASSN DISC NTS .coo .ooo P-1 99,568 398,270.44 1.03 313588T47 MAT 12/15/2004 A-1+ 398,270.44 .10 3,600,000,00 FEDERAL NATL MTG ASSN DISCOUNT .ooo .ooo P-1 99.532 3,583,165.00 9.30 313588U37 MAT 12/22/2004 A-1+ 3,583,165.00 .89 500,ooo.oo GENERAL ELEC CAP DISC .ooo .ooo P-1 99,450 497,249.58 1.29 36959HLGO 11/16/2004 497,249.58 .12 200,000.00 GENERAL ELEC CAP DISC .ooo .000 P-1 99.560 199,120.89 .51 36959HM20 12/02/2004 199,120.89 ,05 16,000,000.00 US TREASURY BILL .000 .ooo P-1 99.025 15,843,937.78 41.16 912795SG7 DUE 03/31/2005 DD 09/30/2004 A-1+ 15,843,937.78 3.93 YLDANAL YIELD ANALYSIS PAGE 4 OCSF07522202 2004/09/30 RUN DATE 10/04/04 DISTRICT: LONG-TERM OPERATING RUN TIME 09.21.54 ~:=..=---=========---===== PAR VALUE YTM AT CURRENT MOODY MARKET TOTAL COST/ I TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE I TOTAL -------------~-----------------------------------------------------------·--··------------- 1,138,604.42 DREYFUS TREASURY CASH MGMT .ooo 1.459 AAA 100.000 1,138,604.42 2.95 996085247 AAA 1,138,604.42 .28 ------·--------------------------------·- TOTAL CASH & CASH EQUIVALENTS .ooo .007 38,492,098.53 100.00 38,492,098.53 9.54 FIXED INCOME SECURITIES 752,000.00 AIG SUNAMERICA GLOBAL REGS .ooo 5.325 109.867 826,199.84 .22 U00907AAO 5.850\ 08/01/2008 DD 08/08/01 826,199.84 .20 22,000,000.00 COMMIT TO PUR FNMA SF MTG .ooo 4.923 AAA 101.563 22,381,562.50 6.12 01F0504Al 5.000\ 10/01/2019 DD 10/01/04 AAA 22,343,750.00 5.54 4,000,000.oo COMMIT TO PUR FNMA SF MTG .ooo 5.430 AAA 101,297 4,055,859.37 1.11 01F0526A5 5.500\ 10/01/2034 DD 10/01/04 AAA 4,051,875.20 1.01 3,500,000.00 FEDERAL HOME LN BK CONS BDS .ooo 6.992 AAA 101.895 3,732,225.00 .97 3133MAUN7 7.125\ 02/15/2005 DD 02/08/00 AAA 3,566,338.65 .88 63,273.51 FBLMC GROUP t78-6064 .ooo 3.304 AAA 102.525 61,731.20 .01 31348SWZ3 6,384\ 01/01/2028 DD 12/01/97 AAA 64,871.04 .02 11,350,000.00 FEDERAL NATL MTG ASSN DEBS .ooo 5.037 AAA 104. 219 11,521,271.50 3.24 31359MJX2 5.250\ 06/15/2006 DD 06/22/01 AAA 11,828,822.45 2,93 694,374,27 FNMA POOL t0254510 .ooo 4.905 AAA 101.941 715,205.49 .19 31371KVB4 5.000\ 11/01/2017 DD 10/01/02 AAA 707,854.92 ,18 149,427,46 FNMA POOL 10254631 .ooo 4.905 AAA 101.941 153,910.29 .04 31371KY47 5.0001 02/01/2018 DD 01/01/03 AAA 152,328.46 .04 132,882.67 FNMA POOL 10254760 .ooo 4.906 AAA 101,910 136,869.14 .03 31371K5V9 5.000\ 06/01/2018 DD 05/01/03 AAA 135,420.94 .03 60,193.59 FNMA POOL 10254866 .000 4,906 AAA 101.910 61,999.40 .01 31371LCB3 5.000\ 09/01/2018 DD 08/01/03 AAA 61,343.38 .02 318,282.21 FNMA POOL 10254953 .ooo 4.909 AAA 101.848 322,360.21 .08 31371LE21 5.000\ 11/01/2018 DD 10/01/03 AAA 324,162.98 .08 YLDANAL YIELD ANALYSIS PAGE 5 OCSF07522202 2004/09/30 RUN DATE I 10/04/04 DISTRICT: LONG-TERM OPERATING RUN TIME 09.21.54 ------=-·=------------== = --------~·---- PAR VALUE YTM AT CURRENT MOODY MARKET TOTAL COST/ I TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE I TOTAL ----------------------------------------------------------------------""-------------------------------------- 864,896.51 FNMA POOL 10254987 .ooo 4,915 AAA 101,731 875,977.99 ,24 31371LF46 5.0001 12/01/2018 DD 11/01/03 AAA 879,867.83 .22 156,322,37 FNMA POOL 10323980 .ooo S,706 AAA 105.145 163,210.32 ,04 31374T2MO 6,0001 04/01/2014 DD 09/01/99 AAA 164,364.42 .04 25,354.45 FNMA POOL 10357328 .ooo 4,912 AAA 101.790 26,115.08 .oo 31376.J4M8 5,0001 01/01/2018 DD 01/01/03 AAA 25,808.25 .01 1,333,703.06 FNMA POOL 10357430 .ooo 4,906 AAA 101,910 1,348,707.22 ,37 31376KA71 5,0001 09/01/2018 DD 09/01/03 AAA 1,359,178.92 .34 45,096.97 FNMA POOL 10456482 .ooo s. 706 AAA 105,145 47,084.04 .01 31381CCT2 6,0001 02/01/2014 DD 02/01/99 AAA 47,417.00 .01 125,792,21 FNMA POOL 10509649 .ooo 5,706 AAA 105.145 131,334.93 .03 31383QEWO 6,0001 09/01/2014 DD 09/01/99 AAA 132,263.63 .03 122,183.34 FNMA POOL 10535451 .ooo S,713 AAA 105.020 127,567.04 .03 31384VZQ8 6,0001 06/01/2015 DD 07/01/00 AAA 128,316.37 ,03 318,503,77 FNMA POOL 10555363 .000 4,905 AAA 101.941 328,058.87 .oe 31385W5Yl 5.0001 04/01/2018 DD 03/01/03 AAA 324,687.23 .08 33,019.78 FNMA POOL 10555453 .ooo 4,905 AAA 101.941 33,442.85 .oo 31385XBW6 5,0001 05/01/2018 DD 04/01/03 AAA 33,660.83 .01 263,865.95 FNMA POOL 10555545 .ooo 4,905 AAA 101.941 271,781.94 ,07 31385XES2 5,0001 06/01/2018 DD 05/01/03 AAA 268,988.67 .07 914,587.42 FNMA POOL 10555621 .ooo 4,915 AAA 101. 731 924,876.53 .25 31385XG68 5.0001 07/01/2018 DD 06/01/03 AAA 930,418.89 .23 492,259.84 FNMA POOL 10681309 .ooo 4,905 AAA 101.941 507,027.63 .13 31391Y3S4 5.0001 02/01/2018 DD 02/01/03 AAA 501,816.62 .12 59,940.63 FNMA POOL 10681334 .ooo 4,905 AAA 101.941 61,7.38.85 .01 31391Y4Tl 5,0001 02/01/2018 DD 01/01/03 AAA 61,104.32 .02 719,440.97 FNMA GTD REMIC P/T 02-76 PD .ooo 4,985 AAA 100,310 733,829.79 .19 31392FKF3 5,0001 09/25/2022 DD 10/01/02 AAA 721,674.11 .18 314,850.30 FNMA POOL 10684908 .ooo 4.905 AAA 101.941 318,884.33 ,08 31400D3Rl 5,0001 06/01/2018 DD OS/01/03 AAA 320,962.84 ,08 YLDANAL YIELD ANALYSIS PAGE 6 OCSF07522202 2004/09/30 RUN DATE 10/04/04 DISTRICT: LONG-TERM OPERATING RUN TIME 09, 21. 54 = -~~~-========~' PAR VALUE YTK AT CURRENT MOODY KARltET TOTAL COST/ \ TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE I TOTAL -----·---------~------------------------------------------------------------------------------- 176,817,75 FNMA POOL 10685200 .ooo 4,905 AAA 101.941 179,083,24 ,04 31400EGB7 5,0001 03/01/2018 DD 03/01/03 AAA 180,250.51 ,04 30,581,20 FNMA POOL 10685665 .ooo 4,905 AAA 101.941 31,498.64 .oo 31400EW22 5,000\ 02/01/2018 DD 02/01/03 AAA 31,174.91 ,01 262,419.21 FNMA POOL 10686318 .ooo 4,905 AAA 101.941 270,291.79 .07 31400FPB7 5,0001 03/01/2018 DD 03/01/03 AAA 267,513.84 ,07 104,370.76 FNMA POOL 10688739 .ooo 4,906 AAA 101.910 107,501.88 .02 31400JEL9 5,000\ 06/01/2018 DD 06/01/03 AAA 106,364,41 .03 84,537,99 FNMA POOL 10689859 .ooo 4,906 AAA 101.910 85,621.14 .02 31400KMG8 5,000\ 05/01/2018 DD 05/01/03 AAA 86,152,80 .02 S94,812,63 FNMA POOL 10693834 .ooo 4,90S AAA 101.941 612,657.00 ,16 31400PY74 5,0001 03/01/2018 DD 03/01/03 AAA 606,360.38 ,15 212,146.76 FNMA POOL 10695852 .ooo 4,906 AAA 101.910 218,511.16 .OS 31400SBVO 5,0001 05/01/2018 DD 05/01/03 AAA 216,199.10 ,OS 703,743 .63 FNMA POOL 10695889 .000 4,906 AAA 101.910 724,855,95 .19 31400SC23 S,000\ 05/01/2018 DD 05/01/03 AAA 717,186,26 ,18 22,092.44 FNMA POOL 10697026 .ooo 4,905 AAA 101.941 22,755,23 .oo 31400TLF2 5,0001 05/01/2018 DD 04/01/03 AAA 22,521.34 .01 210,296.98 FNMA POOL 10702210 .ooo 4.915 AAA 101. 731 216,605.88 .OS 31401ADP9 5,0001 05/01/2018 DD 05/01/03 AAA 213,937,21 .OS 129,939.53 FNMA POOL 10702328 ,000 4,905 AAA 101.941 131,604.38 .03 31401ABD2 5,0001 05/01/2018 DD 04/01/03 AAA 132,462,19 ,03 264,680,93 FNMA POOL 10709148 ,000 4,906 AAA 101.910 272,621.36 .07 31401HZK7 5,0001 06/01/2018 DD 06/01/03 AAA 269,736.76 .07 620,273.85 FNMA POOL 10709360 .ooo 4,906 AAA 101.910 628,221.12 ,17 31401JB56 5,0001 07/01/2018 DD 06/01/03 AAA 632,122,07 ,16 103,722.22 FNMA POOL 10709826 .ooo 4,906 AAA 101.910 105,051.16 .02 31401.JSP4 5,0001 06/01/2018 DD 06/01/03 AAA 105,703,48 .03 219,226.92 FNMA POOL #0709917 .ooo 4,906 AAA 101.910 222,035,76 .06 31401JV.J4 5,0001 06/01/2018 DD 06/01/03 AAA 223,414.50 .06 YLDANAL YIELD ANALYSIS PAGE 7 OCSF07522202 2004/09/30 RUN DATE 10/04 /04 DISTRICT: LONG-TERM OPERATING RUN TIME 09.21.54 ,,= PAR VALUE YTM AT CURRENT MOODY MARKET TOTAL COST/ % TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE % TOTAL -------------------------------------------------------·------------------------------~---- 18,201.79 FNMA POOL 10709963 .ooo 4.915 AAA 101. 731 18,435.01 .oo 31401JWYO 5.000% 06/01/2018 DD 06/01/03 AAA 18,516.86 .oo 582,815.86 FNMA POOL 10710235 .ooo 4.906 AAA 101.910 600,300.35 .16 31401KBC8 5.000% 06/01/2018 DD 06/01/03 AAA 593,948.58 .15 15,893.50 FNMA POOL 10713344 .ooo 4.906 AAA 101.910 16,370.30 .oo 31401NP52 5.000% 06/01/2018 DD 06/01/03 AAA 16,197.09 .oo 256,335.02 FNMA POOL 10713365 .ooo 4.906 AAA 101.910 259,619.31 .07 31401NQS1 5.000% 07/01/2018 DD 07/01/03 AAA 261,231.43 .06 709,543.42 FNMA POOL 10720319 .ooo 4.906 AAA 101.910 718,634.44 .19 31401WG45 5,000% 07/01/2018 DD 07/01/03 AAA 723,096.83 ,18 2,058,931.59 FNMA POOL 10720369 .ooo 4,915 AAA 101.731 2,120,699.54 .57 31401WJNO 5,000% 06/01/2018 DD 06/01/03 AAA 2,094,571.61 ,52 286,237.62 FNMA POOL 10721629 .ooo 4.906 AAA 101.910 294,824.77 .08 31401XVW4 5,000% 07/01/2018 DD 06/01/03 AAA 291,705.22 .01 233,241.84 FNMA POOL 10723487 .ooo 4,906 AAA 101.910 235,865.81 .06 31402AXQ4 5,000% 06/01/2018 DD 06/01/03 AAA 237,697.13 .06 391,186.70 FNMA POOL 10729601 .ooo 4,906 AAA 101.910 396,198.78 .10 31402BRW3 5,000% 07/01/2018 DD 07/01/03 AAA 398,658.99 ,10 33,344.72 FNMA POOL f0732873 .ooo 4,907 AAA 101.891 33,771.93 .oo 31402MFN5 5.000% 11/01/2018 DD 10/01/03 AAA 33,975.41 .01 648,278.50 FNMA POOL 10737130 .ooo 4,906 AAA 101.910 656,584.57 ,18 31402S4P9 5,000% 10/01/2018 DD 10/01/03 AAA 660,661.66 ,16 517,728.23 FNMA POOL 10738211 .ooo 4,915 AAA 101.731 524,361.64 ,14 31402UDQ2 5,000% 10/01/2018 DD 10/01/03 AAA 526,690.08 ,13 186,832.71 FNMA POOL 10738487 .ooo 4,909 AAA 101.848 189,226.50 ,05 31402UNC2 5.000% 10/01/2018 DD 10/01/03 AAA 190,284.74 .05 673,747.59 FNMA POOL 10740471 .ooo 4,915 AAA 101. 731 682,379.96 ,18 31402WT40 5,000% 10/01/2018 DD 10/01/03 AAA 685,410.13 .17 745,479.74 FNMA POOL 10740748 .ooo 4.906 AAA 101.910 755,031.19 .20 31402W5B7 5.000% 10/01/2018 DD 11/01/03 AAA 759,719.60 .19 YLDANAL YIELD ANALYSIS PAGE 8 OCSF07522202 2004/09/30 RUN DATE 10/04/04 DISTRICT: LONG-TERM OPERATING RUN TIME 09.21.54 --====z.=--= PAR VALUE YTM AT CURRENT MOODY MARl<ET TOTAL COST/ I TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE I TOTAL -------------------------------------------"----------------------------------------------------------~------ 37,509.11 FNMA POOL 10743868 .ooo 4.915 AAA 101.731 37,989.69 .01 31403BMR1 5.0001 11/01/2018 DD 10/01/03 AAA 38,158.39 .01 976,392.39 FNMA POOL 10744008 .000 4.906 AAA 101,910 988,902.41 .27 31403BR54 5.0001 07/01/2018 DD 09/01/03 AAA 995,043.05 .25 153,543,48 FNMA POOL 10744316 .000 4,915 AAA 101. 731 155,510.76 .04 31403B3Z4 5.000% 09/01/2018 DD 09/01/03 AAA 156,201.31 .04 340,171.47 FNMA POOL 10747914 .ooo 4.909 AAA 101.848 344,529.92 .09 31403F3XO 5.000% 11/01/2018 DD 11/01/03 AAA 346,456.68 ,09 203,586.21 FNMA POOL 10748400 .ooo 4,915 AAA 101. 731 206,194.66 .05 31403GNR9 5,000% 08/01/2018 DD 09/01/03 AAA 207,110.28 .os 918,874.30 FNMA POOL 10748899 .000 4.911 AAA 101.810 930,647,37 ,25 31403G7LO 5,0001 12/01/2018 DD 11/01/03 AAA 935,505.06 .23 2,114,955.59 FNMA POOL 10750377 .ooo 4.911 AAA 101.810 2,142,053.46 .59 31403JUA2 5,000% 11/01/2018 DD 11/01/03 AAA 2,153,234.30 .53 1,884,100.47 FNMA POOL 10750380 .ooo 4,911 AAA 101.810 1,908,240.53 .52 31403JUD6 5.0001 11/01/2018 DD 11/01/03 AAA 1,918,200.92 .48 168,149.99 FNMA POOL 10750445 .ooo 4.911 AAA 101.810 170,304.42 .04 31403JWE2 5.000% 11/01/2018 DD 11/01/03 AAA 171,193.35 .04 795,318.64 FNMA POOL 10751960 .ooo 4.915 AAA 101. 731 805,508.67 .22 31403LMH1 5.000% 12/01/2018 DD 11/01/03 AAA 809,085.57 .20 839,403.29 FNMA POOL 10753425 .ooo 4,914 AAA 101. 754 849,108.88 ,23 31403NA23 5,000% 11/01/2018 DD 11/01/03 AAA 854,125.67 .21 589,478.11 FNMA POOL 10755165 .ooo 4,909 AAA 101. 848 597,030,80 ,16 31403Q6A3 5,000% 12/01/2018 DD 11/01/03 AAA 600,369,66 ,15 915,669.20 FNMA POOL 10756372 .ooo 4,909 AAA 101.848 926,256.62 .25 31403SJR8 5,000% 11/01/2018 DD 11/01/03 AAA 932,587.65 .23 10,880.44 GNMA POOL 10421389 .ooo 6.124 AAA 106.133 11,419.37 .oo 36206UC23 6.5001 04/15/2026 DD 04/01/96 AAA 11,547 ,72 .oo 19,939,53 GNMA POOL 10449851 .ooo 6.157 AAA 105.566 20,927.17 .oo 36208FWLO 6.5001 01/15/2028 DD 01/01/98 AAA 21,049.37 .01 YLDANAL YIELD ANALYSIS PAGE 9 OCSF07522202 2004/09/30 RUN DATE 10/04/04 DISTRICT: LONG-TERM OPERATING RUN TIME 09,21.54 ~=-- PAR VALUE YTM AT CURRENT MOODY MARllT TOTAL COST/ I TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARUT VALUE I TOTAL ---·----·----------------------------------------------·---------------------------------------------- 36,672,86 GNMA POOL 10466845 .ooo 6,130 AAA 106,039 38,489.31 ,01 36209BTA6 6,5001 06/15/2028 DD 06/01/98 AAA 38,887.56 .01 111,518.20 GNMA POOL 10468052 .ooo 6.130 AAA 106.039 117,041.83 ,03 36209C5M4 6,5001 07/15/2028 DD 07/01/98 AAA 118,252.85 ,03 154,360.22 GNMA POOL 10476041 .ooo 6.130 AAA 106,039 161,764.70 .04 36209MZE7 6,5001 06/15/2028 DD 06/01/98 AAA 163,682,13 .04 121,178.19 GNMA POOL 10478626 .ooo 6.130 AAA 106.039 126,990.96 .03 36209QVT9 6.5001 01/15/2029 DD 01/01/99 AAA 128,496.21 .03 28,890.97 GNMA POOL 10480598 .ooo 6.130 AAA 106.039 30,276.82 .oo 36209S3F6 6.5001 10/15/2028 DD 10/01/98 AAA 30,635.71 .01 8,429.36 GNMA POOL 10512235 .ooo 6.133 AAA 105.977 8,846.87 .oo 36211GBC6 6.5001 11/15/2029 DD 11/01/99 AAA 8,933.15 .oo 106,866.10 GNMA POOL 10514326 .ooo 6.130 AAA 106.039 111,992,33 ,03 36211JLF2 6,5001 07/15/2029 DD 07/01/99 AAA ll3,319,81 .03 197,873.22 GNMA II POOL 10080395 .ooo 3.342 AAA 100.996 196,080.00 .05 36225CNM4 VAR RT 04/20/2030 DD 04/01/00 AAA 199,843,48 .05 1,781,830.04 GNMA II POOL I080408X .ooo 3,342 AAA 100,995 1,763,733.32 .49 36225CN28 6,5001 05/20/2030 DD 05/01/00 AAA 1,799,561.57 .45 379,619.49 GNMA II POOL 10080900 .ooo 3.020 AAA 99,352 369,357,89 .10 36225DAA2 VAR RT 05/20/2034 DD 05/01/04 AAA 377,160.50 .09 1,394,813.52 GNMA II POOL 10080965 .ooo 3.481 AAA 100,542 1,393,941.75 .38 36225DCB8 VAR RT 07/20/2034 DD 07/01/04 AAA 1,402,373,69 .35 3,000,000.00 GENERAL MTRS ACCEP CORP SR NT .ooo 5.813 A3 105,359 3,064,350.00 .86 370425SD3 6,1251 08/28/2007 DD 08/29/02 BBB 3,160,770,00 ,78 900,000.00 GOLDMAN SACHS GRP MTN fTR00207 .ooo 1.977 AA3 100,140 eoo,000.00 .21 38141EJQ3 VAR RT 07/23/2009 DD 07/23/04 A+ 801,120.00 .20 3,000,000,00 GOLDMAN SACHS GROUP INC SR NT .ooo 4.047 AA3 101.921 3,030,030,00 .83 38141GCS1 4,1251 01/15/2008 DD 01/13/03 A+ 3,057,630.00 .76 3,000,000.00 KRAFT FOODS INC NT .ooo 1.960 A3 99.984 2,999,910.00 .82 50075NAJ3 VAR RT 11/26/2004 DD 11/26/02 BBB+ 2,999,520.00 .74 YLDANAL YIELD ANALYSIS PAGE 10 OCSF07522202 2004/09/30 RUN DATE 10/04/04 DISTRICT: LONG-TERM OPERATING RUN TIME 09.21.54 -------= PAR VALUE YTM AT CURRENT MOODY MARKET TOTAL COST/ I TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARl<ET VALUE I TOTAL ---------·-----·----------------------------------------------------------------------------------- 3,200,000.00 MORGAN STANLEY NT .ooo 3,874 AA3 100,015 3,149,248.00 ,87 61746BALO 3,8751 01/15/2009 DD 01/13/04 A+ 3,200,480.00 .79 779,923,69 RESIDENTIAL ASSET 03-RSll AIIB .000 2.173 AAA 99.844 779,923.69 ,21 760985K83 VAR RT 12/25/2033 DD 12/30/03 AAA 778,705.45 ,19 2,985,923.50 SBA GTD DEV PARTN 2001-20C 1 .ooo 5.852 AAA 108.345 2,985,923.50 .88 83162CLJO 6,3401 03/01/2021 AAA 3,235,098.82 .80 1,920,261.52 SBA GTD PARTN CTFS SBIC-PS 01 .ooo 6,124 AAA 108.420 1,920,261.52 .57 831641DD4 6,640% 02/10/2011 DD 02/21/01 NR 2,081,947.54 .52 1,600,000.00 UNITED AIRLS PASSTHRU 01-1 C .ooo 78,409 WR 8.712 1,600,000.00 .03 909317BC2 6,8311 03/01/2010 DD 08/22/01 A-139,392.00 ,03 20,000,000.00 US TREASURY NOTES .000 5,782 AAA 108.094 22,620,312.50 5.92 9128272JO 06,250% 02/15/2007 DD 02/15/97 AAA 21,618,800.00 5.36 3,522,270.00 US TREASURY INFLATION INDEX NT .ooo 3,305 AAA 109.688 3,831,771.35 1.05 9128273T7 3,6251 01/15/2008 DD 01/15/98 AAA 3,863,489.91 ,96 15,035,670,00 US TREASURY INFLATION INDEX NT .000 3. 442 AAA 112,594 16,661,030.11 4,64 9128274Y5 3,875% 01/15/2009 DD 01/15/99 AAA 16,929,262.28 4,20 3,900,000.00 US TREASURY NOTES .ooo 5.535 AAA 103.890 4,288,149.14 1.11 9128276N7 05,750% 11/15/2005 DD 11/15/00 AAA 4,051,729.50 1.01 17,600,000,00 US TREASURY NOTES .ooo 3,353 AAA 100.660 17,405,000.00 4,85 912828BT6 3,3751 12/15/2008 DD 12/15/03 AAA 17,716,160.00 4,40 61,000,000.00 US TREASURY NOTES .ooo 1,886 AAA 99,440 60,967,721.21 16.63 912828BX7 1,875% Ol/31/2006 DD 01/31/04 AAA 60,658,400.00 15,05 11,000,000.00 US TREASURY NOTES .ooo 1.642 AAA 98,984 17,045,156.25 4,61 912828CB4 1,625% 02/28/2006 DD 02/29/04 AAA 16,827,344.60 4,17 33,000,000.00 US TREASURY NOTES .ooo 2,256 AAA 99,740 32,835,000.00 9,02 912828CF5 2,250% 04/30/2006 DD 04/30/04 AAA 32,914,200,00 8.17 21,500,000.00 US TREASURY NOTES .ooo 2,738 AAA 100.440 27,463,468.63 7.57 912828CMO 2,7501 06/30/2006 DD 06/30/04 AAA 27,621,000.00 6,85 20,100,000.00 US TREASURY NOTES .ooo 2,739 AAA 100,410 20,708,556.41 5,70 912828CQ1 2,750% 07/31/2006 DD 07/31/04 AAA 20,784,870.00 5 ,16 YLDANAL YIELD ANALYSIS PAGE 11 OCSF07522202 2004/09/30 RUN DATE 10/04/04 DISTRICT: LONG-TERM OPERATING RUN TIME 09.21.54 -===----===============-======-=-============================================================================================ PAR VALUE YTM AT CURRENT MOODY MARKET TOTAL COST/ I TYPE SECURITY ID SECURITY DESCRIPTION BOOK YIELD S-P PRICE MARKET VALUE I TOTAL ---------------------------------------------. ------------------------------------------------------ 1,750,000.00 VIRGINIA ELEC & PWR 01 SER A .ooo 5.527 Al 104.031 1,743,840.00 ,49 927804ENO 5.7501 03/31/2006 DD 03/27/01 BBB+ 1,820,542.50 .45 16,760,940.00 US TREASURY INFLATION INDEX NT 3.817 3,158 AAA 106.875 14,842,998.33 4.91 9128272M3 3.3751 01/15/2007 DD 01/15/97 AAA 17,913,254.63 4.44 15,soo,000.00 FEDERAL NATL MTG ASSN DEBS 5.967 6,991 AAA 101.911 16,154,410,00 4,33 3l359MFB1 7.125% 02/15/2005 DD 02/14/00 AAA 15,796,195.70 3.92 873,311.34 FBLMC MULTICLASS MTG SER El A 6,316 3,621 AAA 100,296 874,241.70 ,24 3133TCE95 VAR RT 08/15/2032 DD 12/01/97 AAA 875,896.34 .22 541,639.63 GNMA GTD REMIC TR 2000-9 FB 6.320 2,263 AAA 100.706 541,639.63 ,14 3837H4NX9 VAR RT 02/16/2030 AAA 545,463.61 ,14 235,705.78 GNMA II POOL 1080088M 6.705 3.340 AAA 101.038 240,861.85 .06 36225CC20 7.3751 06/20/2027 DD 06/01/97 AAA 238,153.42 .06 173,866.12 GNMA II POOL 10080023 6,992 4,536 AAA 101.960 176,745.77 .04 36225CAZ9 VAR RT 12/20/2026 DD 12/01/96 AAA 177,273.37 .04 2,100,000.00 FEDERAL NATL MTG ASSN DEBS 7.113 5.873 AAA 112.802 2,030,133.00 .64 31359MEY5 6,625% 09/15/2009 DD 09/01/99 AAA 2,368,840.74 .59 1,000,000.00 FORD MOTOR CR CO NT 7.582 6.587 A3 102.468 965,170.00 .28 345397GV9 6.750% 05/15/2005 DD 05/24/93 BBB-1,024,680.00 .25 938,747.75 WMP/BUNTOON PAIGE I000-11150 7.684 7,450 AAA 100.674 918,359.32 .25 302998GE3 7,500% 12/01/2030 DD 10/21/99 AAA 945,072.38 ,23 3,000,000.00 PACIFICORP SECD MTN ITR 00115 7.709 7,282 A3 100.250 2,950,530.00 ,82 69512EEU5 7,300% 10/22/2004 DD 10/22/92 A 3,007,500.00 .75 YLDANAL OCSF07522202 DISTRICT: LONG-TERM OPERATING ===----=·::= PAR VALUE SECURITY ID SECURITY DESCRIPTION 1,6001000.00 ALLSTATE CORP SR NT 020002AL5 7.8751 05/01/2005 DD 05/01/00 TOTAL FIXED INCOME SECURITIES TOTAL YIELD ANALYSIS 2004/09/30 PAGE RUN DATE RUN TIME =========-'--== = - YTK AT CURRENT MOODY MARKET BOOK YIELD S-P PRICE 7.967 7.640 Al 103.078 A+ .172 4.365 ,168 4,276 TOTAL COST/ MARKET VALUE 1,594,032.00 1,649,248.00 362,801,965.56 364,600,019.34 401,294,064.09 403,0!12,117.87 == -== 12 10/04/04 I 09.21.54 I TYPE I TOTAL .45 .41 100.00 90.46 100.00 100.00 @ Mellon OCS~CONSOLIDATED · OCSGOOO 10000 Description U.S. DOLLAR CASH & CASH EQUIVALENTS PAYABLE FOR INVESTMENTS PURCHASED INTEREST RECEIVABLE RECEIVABLE FOR INVESTMENTS SOLD BANK OF AMERICA NA INSTL C/D 1.620% 11/02/2004 DD 08/06/04 SEC ID: 06050GEM8 FEDERAL HOME LN BK CONS DISC SEC ID: 313384P37 FEDERAL HOME LN BKS CONS DISC MAT 11/19/2004 SEC ID: 313384Q28 FEDERAL HOME LN BK CONS DISC N MAT 12/08/2004 SEC ID: 313384S59 FEDERAL HOME LN MTG CORP DISC MAT 11/09/2004 SEC ID: 313396N82 FEDERAL HOME LN MTG CORP DISC MAT 11/16/2004 SEC ID: 313396P72 FEDERAL HOME LN MTG CORP DISC MAT 11/24/2004 SEC ID: 313396Q71 FEDERAL HOME LN MTG CORP DISC MAT 12/14/2004 SEC ID: 313396T37 FEDERAL NATL MTG ASSN DISC NT MAT 11/3/2004 SEC ID: 313588N27 FEDERAL NATL MTG ASSN DISCOUNT MAT 11/15/2004 SEC ID: 313588P66 FEDERAL NATL MTG ASSN DISCOUNT MAT 11/17/2004 SEC ID: 313588P82 FEDERAL NATL MTG ASSN DISCOUNT MAT 11/24/2004 SEC ID: 313588Q73 10/11/2004 10:41:38AM PDT Price Base 100.0000 99.6006 99.7164 99.5576 99.6006 99.5860 99.4461 99.5451 99.5975 99.7663 99.6040 99.5804 Asset Detail by Currency 9/30/2004 Shares Par 2,200,000.000 700,000.000 8,400,000.000 8,600,000.000 7,300,000.000 1,000,000.000 400,000.000 6,100,000.000 1,800,000.000 700,000.000 8,200,000.000 4,800,000.000 '. 1 Cost Base -42,281,359.65 2,540,429.69 26,840.70 2,200,000.00 697,204.28 8,376,181.33 8,561,616.67 7,270,844.61 995,860.00 397,784.56 6,072,251.78 1,792,755.00 698,364.14 8,167,186.89 4,779,757.55 Report ID: GL8013 Base Currency: USD Alternate Base Currency: Market Value Base -42,281,359.65 2,540,429.69 26,840.70 2,200,000.00 697,204.28 8,376,181.33 8,561,616.67 7,270,844.61 995,860.00 397,784.56 6,072,251.78 1,792,755.00 698,364.14 8,167,186.89 4,779,757.55 Exchange Rate: Status: FINAL %of Total -9.70% 0.58% 0.01% 0.50% 0.16% 1.92% 1.96% 1.67% 0.23% 0.09% 1.39% 0.41% 0.16% 1.87% 1.10% Net Unrealized Gain/Loss Base 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Workbench @ Asset Detail Report ID: GL8013 Me·llon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: OCSD-CONSOUDATED -OCSGOO0 10000 9/30/2004 Status: FINAL Net Unrealized Price .#', .... Cost ,..;'~ Market Value %of Gain/Loss Description ,,. -;-I Base Shares Par • :!;c _:; _ Base Base . Total Base FEDERAL NATL MTG ASSN DISCOUNT 99.6650 1,100,000.000 1,096,315.00 1,096,315.00 0.25% 0.00 MAT 11/29/2004 SEC ID: 313588R49 FEDERAL NATL MTG ASSN DISCOUNT 99.5909 10,000,000.000 9,957,853.28 9,957,853.28 2.28% 0.00 MAT 12/01/2004 SEC ID: 313588R64 FEDERAL NATL MTG ASSN DISCOUNT 99.5551 200,000.000 199,110.22 199,110.22 0.05% 0.00 MAT 12/08/2004 SEC ID: 313588S55 FEDERAL NATL MTG ASSN DISC NTS 99.5676 400,000.000 398,270.44 398,270.44 0.09% 0.00 MAT 12/15/2004 SEC ID: 313588T47 FEDERAL NATL MTG ASSN DISCOUNT 99.5324 3,600,000.000 3,583,165.00 3,583,165.00 0.82% 0.00 MAT 12/22/2004 SEC ID: 313588U37 GENERAL ELEC CAP DISC 99.4499 500,000.000 497,249.58 497,249.58 0.11% 0.00 11/16/2004 SEC ID: 36959HLG0 GENERAL ELEC CAP DISC 99.5604 200,000.000 199,120.89 199,120.89 0.05% 0 .00 12/02/2004 SEC ID: 36959HM20 U S TREASURY BILL 99.6297 5,600,000.000 5,579,262.11 5,579,262.11 1.28% 0.00 DUE 11/04/2004 DD 05/06/2004 SEC ID: 912795RK9 U S TREASURY BILL 99.5999 2,000,000.000 1,991,997.50 1,991,997.50 0.46% 0.00 DUE 11/12/2004 DD 05/13/2004 SEC ID: 912795RL7 U S TREASURY BILL 99.6441 5,000,000.000 4,982,207.29 4,982,207.29 1.14% 0.00 DUE 11/18/2004 DD 05/20/2004 SEC ID: 912795RM5 U S TREASURY BILL 99.6137 5,000,000.000 4,980,686.39 4,980,686.39 1.14% 0.00 DUE 11/26/2004 DD 05/27/2004 SEC ID: 912795RN3 U S TREASURY BILL 99.0246 16,000,000.000 15,843,937.78 15,843,937.78 3.63% 0.00 DUE 03/31/2005 DD 09/30/2004 SEC ID: 912795SG7 WELLS FARGO BANK NA INSTL C/D 100.0000 1,100,000.000 1,100,000.00 1,100,000.00 0.25% 0.00 1.650% 10/07/2004 DD 09/09/04 SEC ID: 9497P1BU2 WELLS FARGO BANK NA INSTL C/D 100.0000 2 ,200,000.000 2,200,000.00 2,200,000.00 0.50% 0.00 1.600% 10/04/2004 DD 08/30/04 SEC ID: 9497P1CL1 10/11/2004 10:41:38AM PDT 2 Workbench @ Asset Detail Report ID: GL8013 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: OCSD-CONSOUDATED -OCSGOOOlOOOO 9/30/2004 Status: FINAL Net Unrealized Price ·~ ' 'l: t-.. Cost Market Value %of Gain/Loss Description ' · (.u·· • ~ Base Shares Par . Base Base Total Base DREYFUS TREASURY CASH MGMT 100.0000 1,232,962.470 1,232,962.47 1,232,962.47 0.28% 0.00 SEC ID: 996085247 TOTAL CASH & CASH EQUIVALENTS 104,332,962.470 64,137,855.50 64,137,855.50 14.71% 0.00 FIXED INCOME SECURITIES AIG SUNAMERICA GLOBAL REG S 109.8670 752,000.000 826,199.84 826,199.84 0.19% 0.00 5.850% 08/01/2008 DD 08/08/01 SEC ID: U00907 MO COMMIT TO PUR FNMA SF MTG 101.5625 22,000,000.000 22,381,562.50 22,343,750.00 5.13% -37,812.50 5.000% 10/01/2019 DD 10/01/04 SEC ID: 01F0504Al COMMIT TO PUR FNMA SF MTG 101.2969 4,000,000.000 4,055,859.37 4,051,875.20 0.93% -3,984.17 5.500% 10/01/2034 DD 10/01/04 SEC ID: 01F0526A5 ALLSTATE CORP SR NT 103.0780 1,600,000.000 1,594,032.00 1,649,248.00 0 .38% 55,216.00 7.875% 05/01/2005 DD 05/01/00 SEC ID: 020002AL5 ASSOCIATES CORP NORTH AMER SR 102.7650 3,000,000.000 3,112,350.00 3,082,950.00 0.71% -29,400.00 6.625% 06/15/2005 DD 06/09/95 SEC ID: 046003FF1 DU PONT EI DE NEMOURS & CO NT 100.1400 1,575,000.000 1,589,663.25 1,577,205.00 0 .36% -12,458.25 6.750% 10/15/2004 DD 10/20/99 SEC ID: 263534BH1 WMP /HUNTOON PAIGE #000-11150 100.6737 938,747.750 918,359.32 945,072.38 0 .22% 26,713.06 7.500% 12/01/2030 DD 10/21/99 SEC ID : 302998GE3 FEDERAL HOME LN BK CONS BDS 101.8954 3,500,000.000 3,732,225.00 3,566,338.65 0.82% -165,886.35 7.125% 02/15/2005 DD 02/08/00 SEC ID: 3133MAUN7 FHLMC MULTICLASS MTG SER E3 A 100.2960 873,311.340 874,241.70 875,896.34 0.20% 1,654.64 VAR RT 08/15/2032 DD 12/01/97 SEC ID: 3133TCE95 FHLMC GROUP #78-6064 102.5248 63,273.510 61,731.20 64,871.04 0.01% 3,139.84 6.384% 01/01/2028 DD 12/01/97 SEC ID: 31348SWZ3 FEDERAL NATL MTG ASSN DEBS 112.8019 2,100,000.000 2,030,133.00 2,368,840.74 0.54% 338,707.74 6.625% 09/15/2009 DD 09/01/99 SEC ID: 31359MEY5 FEDERAL NATL MTG ASSN DEBS 101.9109 15,500,000.000 16,154,410.00 15,796,195.70 3.62% -358,214.30 7.125% 02/15/2005 DD 02/ 14/00 SEC ID: 31359MFH1 10/11/2004 10:41:38AM PDT 3 Workbench @ Asset Detail Report ID: GL8013 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: OCSD-CONSOUDATED -OCSGOO0 10000 9/30/2004 Status: FINAL Net Unrealized Price -Cost l Market Value " %of Gain/Loss -·:.. "', ,. Description • 0,, ,,T ... J I Base l~ij• Shares Par Base ·1 __ , Base Total _r, . Base ... . 1:.. • , - FEDERAL NATL MTG ASSN DEBS 104.2187 11,350,000.000 11,521,271.50 11,828,822.45 2.71% 307,550.95 5.250% 06/15/2006 DD 06/22/01 SEC ID: 31359MJX2 FNMA POOL #0254510 101.9414 694,374.270 715,205.49 707,854.92 0 .16% -7,350.57 5.000% 11/0.1/2017 DD 10/01/02 SEC ID: 31371K\7B4 FNMA POOL #0254631 101.9414 149,427.460 153,910.29 152,328.46 0.03% -1,581.83 5.000% 02/01/2018 DD 01/01/03 SEC ID: 31371KY47 FNMA POOL #0254760 101.9102 132,882.670 136,869.14 135,420.94 0.03% -1,448.20 5.000% 06/01/2018 DD 05/01/03 SEC ID: 31371K5V9 FNMA POOL #0254866 101.9102 60,193.590 61,999.40 61,343.38 0.01% -656.02 5.000% 09/01/2018 DD 08/01/03 SEC ID: 31371LCB3 FNMA POOL #0254953 101.8477 318,282.210 322,360.21 324,162.98 0.07% 1,802.77 5.000% 11/01/2018 DD 10/01/03 SEC ID: 31371LE21 FNMA POOL #0254987 101.7310 864,896.510 875,977.99 879,867.83 0.20% 3,889.84 5.000% 12/01/2018 DD 11/01/03 SEC ID: 31371LF46 FNMA POOL #0323980 105.1445 156,322.370 163,210.32 164,364.42 0.04% 1,154.10 6.000% 04/01/2014 DD 09/01/99 SEC ID: 31374T2M0 FNMA POOL #0357328 101.7898 25,354.450 26,115.08 25,808.25 0.01% -306.83 5.000% 01/01/2018 DD 01/01/03 SEC ID: 31376J4M8 FNMA POOL #0357430 101.9102 1,333,703.060 1,348,707.22 1,359,178.92 0.31% 10,471.70 5.000% 09/01/2018 DD 09/01/03 SEC ID: 31376KA71 FNMA POOL #0456482 105.1445 45,096.970 47,084.04 47,417.00 0.01% 332.96 6.000% 02/01/2014 DD 02/01/99 SEC ID: 31381CCT2 FNMA POOL #0509649 105.1445 125,792.210 131,334.93 132,263.63 0.03% 928.70 6.000% 09/01/2014 DD 09/01/99 SEC ID: 31383QEW0 FNMA POOL #0535451 105.0195 122,183.340 127,567.04 128,316.37 0.03% 749.33 6.000% 06/01/2015 DD 07 /01/00 SEC ID : 31384VZQ8 FNMA POOL #0555363 101.9414 318,503.770 328,058.87 324,687.23 0 .07% -3,371.64 5.000% 04/01/2018 DD 03/01/03 SEC ID : 31385W5Yl 10/11/2004 10:41:38AM PDT 4 Workbench @ Asset Detail Report ID: GL80l3 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: OCSD-CONSOUDATED-OCSGOO0l00OO 9/30/2004 Status: FINAL Net Unrealized Price -r -l Cost Market Value %of Gain/Loss Description Base Shares Par ~ Base Base Total -~ Base FNMA POOL #0555453 101.9414 33,019.780 33,442.85 33,660.83 0.01% 217.98 5.000% 05/01/2018 DD 04/01/03 SEC ID: 31385XBW6 FNMA POOL #0555545 101.9414 263,865.950 271,781.94 268,988.67 0.06% -2,793.27 5.000% 06/01/2018 DD 05/01/03 SEC ID : 31385XES2 FNMA POOL #0555621 101.7310 914,587.420 924,876.53 930,418.89 0.21% 5,542.36 5.000% 07/01/2018 DD 06/01/03 SEC ID : 31385XG68 FNMA POOL #0681309 101.9414 492,259.840 507,027.63 501,816.62 0.12% -5,211.01 5.000% 02/01/2018 DD 02/01/03 SEC ID: 3139 l Y3S4 FNMA POOL #0681334 101.9414 59,940.630 61,738.85 61,104.32 0.01% -634.53 5.000% 02/01/2018 DD 01/01/03 SEC ID: 31391Y4Tl FNMA GTD REMIC P/T 02-76 PD 100.3104 719,440.970 733,829.79 721,674.11 0.17% -12,155.68 5.000% 08/25/2022 DD 10/01/02 SEC ID: 31392FKF3 FNMA POOL #0684908 101.9414 314,850.300 318,884.33 320,962.84 0.07% 2,078.51 5.000% 06/01/2018 DD 05/01/03 SEC ID: 31400D3Rl FNMA POOL #0685200 101.9414 176,817.750 179,083.24 180,250.51 0.04% 1,167.27 5.000% 03/01/2018 DD 03/01/03 SEC ID: 31400EGH7 FNMA POOL #0685665 101.9414 30,581.200 31,498.64 31,174.91 0.01% -323.73 5.000% 02/01/2018 DD 02/01/03 SEC ID: 31400EW22 FNMA POOL #0686318 101.9414 262,419.210 270,291.79 267,513.84 0.06% -2,777.95 5.000% 03/01/2018 DD 03/01/03 SEC ID: 31400FPB7 FNMA POOL #0688739 101.9102 104,370.760 107,501.88 106,364.41 0.02% -1,137.47 5.000% 06/01/2018 DD 06/01/03 SEC ID: 31400JEL9 FNMA POOL #0689859 101.9102 84,537.990 85,621.14 86,152.80 0.02% 531.66 5.000% 05/01/2018 DD 05/01/03 SEC ID: 31400KMG8 FNMA POOL #0693834 101.9414 594,812.630 612,657.00 606,360.38 0.14% -6,296.62 5.000% 03/01/2018 DD 03/01/03 SEC ID: 31400PY74 FNMA POOL #0695852 101.9102 212,146.760 218,511.16 216,199.10 0.05% -2,312.06 5.000% 05/01/2018 DD 05/01/03 SEC ID: 31400SBV0 10/11/2004 10:41:38AM PDT 5 Wo,-kbench @ Asset Detail Report ID: GL8013 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: OCSD-CONSOUDATED -OCSGOO0 10000 9/30/2004 Status: FINAL Net Unrealized Price .. ~-. I Cost Market Value %of " Gain/Loss Description -Base Shares Par -Base' Base Total Base ~ -. FNMA POOL #0695889 101.9102 703,743.630 724,855.95 717,186.26 0.16% -7,669.69 5 .. 000% 05/01/2018 DD 05/01/03 SEC ID: 31400SC23 FNMA POOL #0697026 101.9414 22,092.440 22,755.23 22,521.34 0.01% -233.89 5.000% 05/01/2018 DD 04/01/03 SEC ID: 31400TLF2 FNMA POOL #0702210 101.7310 210,296.980 216,605.88 213,937.21 0.05% -2,668.67 5.000% 05/01/2018 DD 05/01/03 SEC ID: 31401ADP9 FNMA POOL #0702328 101.9414 129,939.530 131,604.38 132,462.19 0.03% 857.81 5.000% 05/01/2018 DD 04/01/03 SEC ID: 31401AHD2 FNMA POOL #0709148 101.9102 264,680.930 272,621.36 269,736.76 0.06% -2,884.60 5.000%·06/01/2018 DD 06/01/03 SEC ID: 31401HZM7 FNMA POOL #0709360 101.9102 620,273.850 628,221.12 632,122.07 0.15% 3,900.95 5.000% 07/01/2018 DD 06/01/03 SEC ID: 31401JB56 FNMA POOL #0709826 101.9102 103,722.220 105,051.16 105,703.48 0.02% 652.32 5.000% 06/01/2018 DD 06/01/03 SEC ID: 31401JSP4 FNMA POOL #070991 7 101.9102 219,226.920 222,035.76 223,414.50 0.05% 1,378.74 5.000% 06/01/2018 DD 06/01/03 SEC ID: 31401JVJ4 FNMA POOL #0709963 101.7310 18,201.790 18,435.01 18,516.86 0.00% 81.85 5.000% 06/01/2018 DD 06/01/03 SEC ID: 31401JWY0 FNMA POOL #0710235 101.9102 582,815.860 600,300.35 593,948.58 0 .14% -6,351.77 5.000% 06/01/2018 DD 06/01/03 SEC ID: 31401KBC8 FNMA POOL #0713344 101.9102 15,893.500 16,370.30 16,197.09 0.00% -173.21 5.000% 06/01/2018 DD 06/01/03 SEC ID: 31401NP52 FNMA POOL #0713365 101.9102 256,335.020 259,619.31 261,231.43 0.06% 1,612.12 5.000% 07/01/2018 DD 07 /01/03 SEC ID: 31401NQS1 FNMA POOL #0720319 101.9102 709,543.420 718,634.44 723,096'.83 0.17% 4,462.39 5.000% 07/01/2018 DD 07 /01/03 SEC ID: 31401WG45 FNMA POOL #0720369 101.7310 2,058,931.590 2,120,699.54 2,094,571.61 0.48% -26,127.93 5.000% 06/01/2018 DD 06/01/03 SEC ID: 31401WJN0 10/11/2004 10:41 :3BAM PDT 6 Workbench @ Asset Detail Report ID: GL8013 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: 0CSOC0NS0UDATED -OCSGOO0 10000 9/30/2004 Statµs: FINAL Net Unrealized Price Cost Market Value %of Gain/Loss Description ~ ."' Base Shares Par Base Base Total Base ~ FNMA POOL #0721629 101.9102 286,237.620 294,824.77 291,705.22 0.07% -3,119.55 5.000% 07/01/2018 DD 06/01/03 SECID:31401XVW4 FNMA POOL #0723487 101.9102 233,241.840 235,865.81 237,697.13 0.05% 1,831.32 5.000% 06/01/2018 DD 06/01/03 SEC ID: 31402AXQ4 FNMA POOL #0729601 101.9102 391,186.700 396,198.78 398,658.99 0.09% 2,460.21 5.000% 07/01/2018 DD 07 /01/03 SEC ID: 31402HRW3 FNMA POOL #0732873 101.8914 33,344.720 33,771.93 33,975.41 0.01% 203.48 5.000% 11/01/2018 DD 10/01/03 SEC ID: 31402MFN5 FNMA POOL #0737130 101.9102 648,278.500 656,584.57 660,661.66 0.15% 4,077.09 5.000% 10/01/2018 DD 10/01/03 SEC ID: 31402S4P9 FNMA POOL #0738211 101.7310 517,728.230 524,361.64 526,690.08 0.12% 2,328.44 5.000% 10/01/2018 DD 10/01/03 SEC ID: 31402UDQ2 FNMA POOL #0738487 101.8477 186,832.710 189,226.50 190,284.74 0 .04% 1,058.24 5.000% 10/01/2018 DD 10/01/03 SEC ID: 31402UNC2 FNMA POOL #0740471 101.7310 673,747.590 682,379.96 685,410.13 0.16% 3,030.17 5.000% 10/01/2018 DD 10/01/03 SEC ID: 31402WT40 FNMA POOL #0740748 101.9102 745,479.740 755,031.19 759,719.60 0.17% 4,688.41 5.000% 10/01/2018 DD 11/01/03 SEC ID: 31402W5H7 FNMA POOL #0743868 101.7310 37,509.110 37,989.69 38,158.39 0 .01% 168.70 5.000% 11/01/2018 DD 10/01/03 SEC ID : 31403BMR1 FNMA POOL #0744008 101.9102 976,392.390 988,902.41 995,043.05 0.23% 6,140.64 5.000% 07/01/2018 DD 09/01/03 SEC ID: 31403BR54 FNMA POOL #0744316 101.7310 153,543.480 155,510.76 156,201.31 0.04% 690.55 5.000% 09/01/2018 DD 09/01/03 SEC ID: 31403B3Z4 FNMA POOL #0747914 101.8477 340,171.470 344,529.92 346,456.68 0.08% 1,926.76 5.000% 11/01/2018 DD 11/01/03 SEC ID: 31403F3X0 FNMA POOL #0748400 101.7310 203,586.210 206,194.66 207,110.28 0.05% 915.62 5.000% 08/01/2018 DD 09/01/03 SEC ID: 31403GNR9 10/11/2004 10:41:38AM PDT 7 Workbench @ Asset Detail Report ID: GL8013 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: OCSD-CONSOUDATED-OCSGOO0 10000 9/30/2004 Status: FINAL Net Unrealized Price . Cost Market Value %of Gain/Loss ' .. Description Base Shares Par Base-Base Total ; Base FNMA POOL #0748899 101.8099 918,874.300 930,647.37 935,505.06 0.21% 4,857.69 5.000% 12/01/2018 DD 11/01/03 SEC ID: 31403G7LO FNMA POOL #0750377 101.8099 2,114,955.590 5.000% 11/01/2018 DD 11/01/03 2,142,053.46 2,153,234.30 0.49% 11,180.84 SEC ID: 31403JUA2 FNMA POOL #0750380 101.8099 1,884,100.470 1,908,240.53 1,918,200.92 0.44% 9,960.39 5.000% 11/01/2018 DD 11/01/03 SEC ID: 31403JUD6 FNMA POOL #0750445 101.8099 168,149.990 170,304.42 171,193.35 0.04% 888.93 5.000% 11/01/2018 DD 11/01/03 SEC ID: 31403JWE2 FNMA POOL #0751960 101.7310 795,318.640 805,508.67 809,085.57 0.19% 3,576.90 5.000% 12/01/2018 DD 11/01/03 SEC ID: 31403LMH1 FNMA POOL #0753425 101.7539 839,403.290 849,108.88 854,125.67 0.20% 5,016.79 5.000% 11/01/2018 DD 11/01/03 SEC ID; 31403NA23 FNMA POOL #0755165 101.8477 589,478.110 597,030.80 600,369.66 0.14% 3,338.86 5.000% 12/01/2018 DD 11/01/03 SEC ID: 31403Q6A3 FNMA POOL #0756372 101.8477 915,669.200 926,256.62 932,587.65 0.21% 6,331.03 5.000% 11/01/2018 DD 11/01/03 SEC ID: 3 l 403SJR8 FORD MOTOR CR CO NT 102.4680 1,000,000.000 965,170.00 1,024,680.00 0.24% 59,510.00 6.750% 05/15/2005 DD 05/24/93 SEC ID: 345397GV9 GNMA POOL #0421389 106.1328 10,880.440 11,419.37 11,547.72 0.00% 128.35 6.500% 04/15/2026 DD 04/01/96 SEC ID: 36206UC23 GNMA POOL #0449851 105.5660 19,939.530 20,927.17 21,049.37 0.00% 122.20 6.500% 01/15/2028 DD 01/01/98 SEC ID: 36208FWLO GNMA POOL #0466845 106.0391 36,672.860 38,489.31 38,887.56 0.01% 398.25 6.500% 06/15/2028 DD 06/01/98 SEC ID: 36209BTA6 GNMA POOL #0468052 106.0391 111,518.200 117,041.83 118,252.85 0.03% 1,211.02 6.500% 07/15/2028 DD 07 /01/98 SEC ID: 36209C5M4 GNMA POOL #0476041 106.0391 154,360.220 161,764.70 163,682.13 0.04% 1,917.43 6.500% 06/15/2028 DD 06/01/98 SEC ID: 36209MZE7 10/11/2004 10:41:38AM PDT 8 Workbench , @ Asset Detail Report ID: GL8013 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: OCSD-CONSOUDATED-OCSGOO0 10000 9/30/2004 Status: FINAL Net Unrealized Price Li.• •°: I .~. ....:· .: •1 r. '.' ,. ~: Cost ~ Market Value ~ %of Gain/Loss Description > -· • -"9l_~ ~ . •••. 'i•· Base Shares Par ,, Base ' Base Total Base .• GNMA POOL #0478626 106.0391 121,178.190 126,990.96 128,496.21 0.03% 1,505.25 6.500% 01/15/2029 DD 01/01/99 SEC ID: 36209QVT9 GNMA POOL #0480598 106.0391 28,890.970 30,276.82 30,635.71 0.01% 358.89 6.500% 10/15/2028 DD 10/01/98 SEC ID: 36209S3F6 GNMA POOL #0512235 105.9766 8,429.360 8,846.87 8,933.15 0.00% 86.28 6.500% 11/15/2029 DD 11/01/99 SEC ID: 362 l 1GBC6 GNMA POOL #0514326 106.0391 106,866.100 111,992.33 113,319.81 0.03% 1,327.48 6 .500% 07/15/2029 DD 07 /01/99 SEC ID: 36211JLF2 GNMA II POOL #0080023 101.9597 173,866.120 176,745.77 177,273.37 0.04% 527.60 VAR RT 12/20/2026 DD 12/01/96 SEC ID: 36225CAZ9 GNMA II POOL #080088M 101.0384 235,705.780 240,861.85 238,153.42 0.05% -2,708.43 7.375% 06/20/2027 DD 06/01/97 SEC ID: 36225CC20 GNMA II POOL #0080395 100.9957 197,873.220 196,080.00 199,843.48 0.05% 3,763.48 VAR RT 04/20/2030 DD 04/01/00 SEC ID: 36225CNM4 GNMA II POOL #080408X 100.9951 1,781,830.040 1,763,733.32 1,799,561.57 0.41% 35,828.25 6.500% 05/20/2030 DD 05/01/00 SEC ID: 36225CN28 GNMA II POOL #0080900 99.3523 379,619.490 369,357.89 377,160.50 0.09% 7,802.61 VAR RT 05/20/2034 DD 05/01/04 SEC ID: 36225DAA2 GNMA II POOL #0080965 100.5420 1,394,813.520 1,393,941.75 1,402,373.69 0.32% 8,431.94 VAR RT 07/20/2034 DD 07 /01/04 SEC ID: 36225DCB8 GENERAL ELEC CAP MTN #TR 00526 100.0780 2,500,000.000 2,502,460.00 2,501,950.00 0.57% -510.00 VAR RT 03/15/2005 DD 03/20/02 SEC ID: 36962GXX7 GENERAL MTRS ACCEP CORP SR NT 105.3590 3,000,000.000 3,064,350.00 3,160,770.00 0 .73% 96,420.00 6.125% 08/28/2007 DD 08/29 /02 SEC ID: 370425SD3 GOLDMAN SACHS GRP MTN 100.1400 800,000.000 800,000.00 801,120.00 0.18% 1,120.00 #TR00207 VAR RT 07/23/2009 DD 07 /23/04 SEC ID: 38141EJQ3 GOLDMAN SACHS GROUP INC SR NT 101.9210 3,000,000.000 3,030,030.00 3,057,630.00 0.70% 27,600.00 4 .125% 01/15/2008 DD 01/13/03 SEC ID: 38141GCS1 10/11 /2004 10:41:38AM PDT 9 Workbench @ Asset Detail Report ID: GL8013 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: OCSD-CONSOLIDATED-OCSGOO0 10000 9/30/2004 Status: FINAL Net Unrealized Price . ,.: ~ ~. '' i Cost Market Value .-1 r• % of Gain/Loss Description . Base 5 Shares Par Base Base Total -.. Base GNMA GTD REMIC TR 2000-9 FH 100.7060 541,639.630 541,639.63 545,463.61 0.13% 3,823.98 VAR RT 02/16/2030 SEC ID: 3837H4NX9 KRAFT FOODS INC NT 99.9840 3,000,000.000 2,999,910.00 2,999,520.00 0.69% -390.00 VAR RT 11/26/2004 DD 11/26/02 SEC ID: 50075NAJ3 MORGAN STANLEY NT 100.0150 3,200,000.000 3,149,248.00 3,200,480.00 0.73% 51,232.00 3.875% 01/15/2009 DD 01/13/04 SEC ID: 61746BAL0 PACIFICORP SECD MTN #TR 00115 100.2500 3,000,000.000 2,950,530.00 3,007,500.00 0.69% 56,970.00 7.300% 10/22/2004 DD 10/22/92 SEC ID: 69512EEU5 RESIDENTIAL ASSET 03-RSl 1 AIIB 99.8438 779,923.690 779,923.69 778,705.45 0.18% -1,218.24 VAR RT 12/25/2033 DD 12/30/03 SEC ID: 760985K83 SBA GTD DEV PARTN 2001-20C 1 108.3450 2,985,923.500 2,985,923.50 3,235,098.82 0.74% 249,175.32 6.340% 03/01/2021 SEC ID: 83162CW0 SBA GTD PARTN CTFS SBIC-PS 01 108.4200 1,920,261.520 1,920,261.52 2,081,947.54 0.48% 161,686.02 6.640% 02/10/2011 DD 02/21/01 SEC ID: 831641DD4 UNITED AlRLS PASSTHRU 01-1 C 8.7120 1,600,000.000 1,600,000.00 139,392.00 0.03% -1,460,608.00 6.831% 03/01/2010 DD 08/22/01 SEC ID: 909317BC2 U S TREASURY NOTES 108.0940 20,000,000.000 22,620,312.50 21,618,800.00 4.96% -1,001,512.50 06.250% 02/15/2007 DD 02/15/97 SEC ID: 9128272J0 US TREASURY INFLATION INDEX NT 106.8750 16,760,940.000 14,842,998.33 17,913,254.63 4.11% 3,070,256.30 3.375% 01/15/2007 DD 01/15/97 SEC ID: 9128272M3 US TREASURY INFLATION INDEX NT 109.6875 3,522,270.000 3,831,771.35 3,863,489.91 0.89% 31,718.56 3.625% 01/15/2008 DD 01/15/98 SEC ID: 9128273T7 US TREASURY INFLATION INDEX NT 112.5940 15,035,670.000 16,661,030.11 16,929,262.28 3.88% 268,232.17 3.875% 01/15/2009 DD 01/15/99 SEC ID : 9128274Y5 U S TREASURY NOTES 103.8905 3,900,000.000 4,288,149.14 4,051,729.50 0.93% -236,419.64 05.750% 11/15/2005 DD 11/15/00 SEC ID : 9128276N7 U S TREASURY NOTES 100.6600 17,600,000.000 17,405,000.00 17,716,160.00 4.06% 311,160.00 3.375% 12/15/2008 DD 12/15/03 SEC ID: 912828BT6 10/11/2004 10:41 :38AM PDT 10 Workbench @ Asset Detail Report ID: GL8013 Mellon Base Currency: USD by Currency Alternate Base Currency: Exchange Rate: 0CSOC0NS0UDATED-OCSGOOOlOOOO 9/30/2004 Status: FDUL - Net U..,-realized Price -Cost Market Value %of Gain/Loss Des~dption Base Shares Par ,, -Base Base Total Base U S TREASURY NOTES 99.4400 61,000,000.000 60,967,721.21 60,658,400.00 13.92% -309,321.21 1.875% 01/31/2006 DD 01/31/04 SEC ID: 912828BX7 U S TREASURY NOTES 98.9844 17,000,000.000 17,045,156.25 16,827,344.60 3.86% -217,811.65 1.625% 02/28/2006 DD 02/29/04 SEC ID : 912828CB4 U S TREASURY NOTES 99.7400 33,000,000.000 32,835,000.00 32,914,200.00 7.55% 79,200.00 2.250% 04/30/2006 DD 04/30/04 SEC ID: 912828CFS U S TREASURY NOTES 100.4400 27,500,000.000 27,463,468.63 27,621,000.00 6.34% 157,531.37 2.750% 06/30/2006 DD 06/30/04 SEC ID: 912828CM0 U S TREASURY NOTES 100.4100 20,700,000.000 20,708,556.41 20,784,870.00 4.77% 76,313.59 2.750% 07/31/2006 DD 07 /31/04 SEC ID: 912828CQ1 VIRGINIA ELEC & PWR 0 1 SER A 104.0310 1,750,000.000 1,743,840.00 1,820,542.50 0.42% 76,702.50 5.750% 03/31/2006 DD 03/27 /01 SEC ID: 927804EN0 TOTAL FIXED INCOME SECURITIES 365,290,996.630 370,006,438.81 371,762,124.34 85.29% 1,755,685.53 TOTAL ASSETS U.S. DOLLAR 469,623,959.100 434,144,294.31 435,899,979.84 100.00% 1,755,685.53 TOTAL ASSETS -BASE: 469,623,959.100 434,144,294.31 435,899,979.84 100.00% 1,755,685.53 10/11/2004 10:41:38AM PDT 11 Workbench @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USO OCSD-CONSOUDATED -OCSGOOOlOOOO 9/1/2004 -9/30/2004 Status: FINAL II I Trade ·Date "-,· Price ". Cost Net Gain/Loss Tran l -.,; ~ ~ " Settle Date i " i, .~ount ,: .,, Type Description 0 Reported Date Base Shares/Par I ' Base -I Base Base ,. -" I, '·-. RECEIPTS AND DISBURSEMENT TRANSACTIONS DISTRIBUTION TO PLAN ADMINISTRATOR U.S. DOLLAR cw REPS DISTRIBUTION TO PLAN ADMINISTRATOR 9/15/2004 0.000 -40,000,000.00 -40,000,000.00 0.00 SEC ID: NA9123459 OCSF07511102: LIQUID OPER-PIMCO 9/15/2004 PURCHASES CASH & CASH EQUIVALENTS U.S. DOLLAR B FEDERAL HOME LN BKS CONS DISC MAT 9/21/2004 99.7164 8,400,000.000 8,376,181.33 -8,376, 181.33 0.00 11/19/2004 9/22/2004 SEC ID: 313384Q28 9/21/2004 BROKER: CITIGROUP GBL MKTS/SALOMON, NEW YORK OCSF07511 l02: LIQUID OPER-PIMCO B FEDERAL HOME LN BK CONS DISC N MAT 9/1/2004 99.5508 5,000,000.000 4,977,541.67 -4,977,541.67 0.00 12/08/2004 9/1/2004 SEC ID: 313384S59 9/1/2004 BROKER: BARCLAYS CAPITAL INC, NEW YORK OCSF07511102: LIQUID OPER-PIMCO B FEDERAL HOME LN BK CONS DISC N MAT 9/8/2004 99.5576 3,600,000.000 3,584,075.00 -3,584,075,00 0.00 12/08/2004 9/8/2004 SEC ID: 313384S59 9/8/2004 BROKER: GOLDMAN SACHS & CO, NY OCSF07522202: LONG TERM OPER-PIMCO B FEDERAL HOME LN MTG CORP DISC MAT 9/13/2004 99.5451 6,100,000.000 6,072,251.78 -6,072,251. 78 0.00 12/14/2004 9/13/2004 SEC ID: 313396T37 9/13/2004 BROKER: MORGAN STANLEY & CO INC, NY OCSF07511102: LIQUID OPER-PIMCO B FEDERAL NATL MTG ASSN DISCOUNT MAT 9/29/2004 99.7663 700,000.000 698,364.14 -698,364.14 0.00 11/15/2004 9/29/2004 SEC ID: 313588P66 9/29/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 1 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCS •-CONSOLIDATE 00[]][2 •CJD •••••••• 9/1/2004 -9/30/2004 Status: FINAL ·--•. .. "-, Trade Date ... ,. . -.· ' ~ ''· --· -. I ... __ _,._ . I ' . Price . < .. Net Gain/Loss Tran • n ~ . _ ..... Settle Date ~ .. Cost Amount i ~ r, ~ ., Type Description Reported Date Base Shares/Par .. -.I,. Base ' -Base Base t.. ~ i1 .?""11 . J --, ' ~ •~, . B FEDERAL NATL MTG ASSN DISCOUNT MAT 9/23/2004 99.6650 1,100,000.000 1,096,315.00 -1,096,315.00 0.00 11/29/2004 9/23/2004 SEC ID: 313588R49 BROKER: MORGAN STANLEY & CO INC, NY 9/23/2004 OCSF07522202: LONG TERM OPER-PIMCO B FEDERAL NATL MTG ASSN DISCOUNT MAT 9/1/2004 99.5703 6,000,000.000 5,974,216.67 -5,974,216.67 0.00 12/01/2004 9/1/2004 SEC ID: 313588R64 9/1/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP,NY OCSF0751 l 102: LIQUID OPER-PIMCO B FEDERAL NATL MTG ASSN DISCOUNT MAT 9/3/2004 99.5748 400,000.000 398,299.11 -398,299.11 0.00 12/01/2004 9/3/2004 SEC ID: 313588R64 9/3/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO B FEDERAL NATL MTG ASSN DISCOUNT MAT 9/7/2004 99.5927 3,600,000.000 3,585,337.50 -3,585,337 .50 0.00 12/01/2004 9/7/2004 SEC ID: 313588R64 9/7/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO B FEDERAL NATL MTG ASSN DISCOUNT MAT 9/8/2004 99.5551 200,000.000 199,110.22 -199,110.22 0.00 12/08/2004 9/8/2004 SEC ID: 313588S55 9/8/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07522202: LONG TERM OPER-PIMCO B FEDERAL NATL MTG ASSN DISC NTS MAT 9/20/2004 99.5676 400,000.000 398,270.44 -398,270.44 0.00 12/15/2004 9/20/2004 SEC ID: 313588T47 9/20/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 2 . @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATE DOil[][2 O :JD •••••••• 9/1/2004 -9/30/2004 Status: FINAL .. Trade Date - ' -. I Price Cost Amount Net Gain/Loss Tran . Settle Date ' . ~ ' -. .. Type Description , . ..:.. -•• l'."t~; '9 I \.,. Reported Date r'..· Base Shares/Par I ' Base . -Base Base .. ~ B FEDERAL NATL MTG ASSN DISCOUNT MAT 9/22/2004 99.5324 3,600,000.000 3,583,165.00 -3,583, 165.00 0.00 12/22/2004 9/22/2004 SEC ID: 313588U37 BROKER: CREDIT SUISSE FIRST BOSTON 9/22/2004 CORP, NY OCSF07522202: LONG TERM OPER-PIMCO B GENERAL ELEC CAP DISC 12/02/2004 9/1/2004 99.5604 200,000.000 199,120.89 -199,120.89 0.00 SEC ID: 36959HM20 9/1/2004 BROKER: CITIBANK CP IPA, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 B US TREASURY BILL DUE 03/31/2005 DD 9/30/2004 99.0246 16,000,000.000 15,843,937.78 -15,843,937.78 0.00 09/30/2004 10/1/2004 SEC ID: 912795SG7 9/30/2004 BROKER: MERRILL LYNCH PIERCE FENNER SMITH INC NY OCSF07522202: LONG TERM OPER-PIMCO B WELLS FARGO BANK NA INSTL C/D 1.650% 9/7/2004 100.0000 1,100,000.000 1,100,000.00 -1,100,000.00 0.00 10/07/2004 DD 09/09 /04 9/9/2004 SEC ID: 9497P 1BU2 9/7/2004 BROKER: WELLS FARGO BROKERAGE SVCS LLC, MINNEAP OCSF07511102: LIQUID OPER-PIMCO B LEHMAN BROTHERS REPO O 1.500% 9/1/2004 100.0000 19,100,000.000 19,100,000.00 -19,100,000.00 0.00 09/02/2004 DD 09/01 /04 9/1/2004 SEC ID: 99424V960 9/1/2004 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO B LEHMAN CAT 2 REPO Ol.490%09/03/2004 DD 9/2/2004 100.0000 19,100,000.000 19,100,000.00 -19,100,000.00 0.00 09/02/04 9/2/2004 SEC ID: 99424X628 9/2/2004 BROKER; LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO B CREDIT SUISSE FB REPO 01.470% 09/07/2004 9/3/2004 100.0000 19,100,000.000 19,100,000.00 -19, 100,000.00 0.00 DD 09/03/04 9/3/2004 SEC ID: 994242144 9/3/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 3 @ Transaction Detail ReportlD: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCS D-CONSOLI DATE DDIIII2 D DD •••••••• 9/1/2004 -9/30/2004 Status: FINAL ~ 'l'ra~e Date .... 'T'.._ ' ~ . -· .. ,. ·,.:. . :".u:1 . ' &., t.i ... .l ,,J .. ' " •. = -.,_ ~ ~ ,1~ ... •/n •• J'J Price \ Cost Amount · Net Gain/Loss Tran . Settle Date ,::;· I !J!,.. . .:$ ~ " -Type Description .. Reported Date J. ' , Base Shares/Par . ' Base 't: Base Base -. ~ " ., ~ -·• - B LEHMAN BROTHERS REPO O 1.490% 9/7/2004 100.0000 19,100,000.000 19,100,000.00 -19,100,000.00 0.00 09/08/2004 DD 09/07 /04 9/7/2004 SEC ID: 99425A247 BROKER: LEHMAN GOVT SECS INC, NY 9/7/2004 OCSF07511102: LIQUID OPER-PIMCO B CREDIT SUISSE FB REPO 01.500% 09/08/2004 9/7/2004 100.0000 3,800,000.000 3,800,000.00 -3,800,000.00 0.00 DD 09/07/04 9/7/2004 SEC ID: 99425A551 9/7/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07522202: LONG TERM OPER-PIMCO B LEHMAN CAT2 REPO 01.490% 09/09/2004 DD 9/8/2004 100.0000 19,100,000.000 19,100,000.00 -19,100,000.00 0.00 09/08/04 9/8/2004 SEC ID: 99425B815 9/8/2004 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO B CREDIT SUISSE FB REPO 01.490% 09/10/2004 9/9/2004 100.0000 20,200,000.000 20,200,000.00 -20,200,000.00 0.00 DD 09/09/04 9/9/2004 SEC ID: 99425D258 9/9/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO B CREDIT SUISSE FB REPO Ol.470%09/13/2004 9/10/2004 100.0000 18,200,000.000 18,200,000.00 -18,200,000.00 0.00 DD 09/10/04 9/10/2004 SEC ID: 99425E942 9/10/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO B CREDIT SUISSE FB REPO O 1.450% 09/14/2004 9/13/2004 100.0000 20,000,000.000 20,000,000.00 -20,000,000.00 0.00 DD 09/13/04 9/13/2004 SEC ID: 99425F881 9/13/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP,NY OCSF07511102 : LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 4 . ' @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USO OCSD-CONSOLIDATE DJllll2 0 00 D•u•DOOO 9/1/2004 -9/30/2004 Status: FINAL . Trade Date .. -.. . -11 -~ ~· I . Price ~ Cost Amount Net Gain/Loss Tran Settle Date j fl,. . ' .. ,1:--i Type Description ~ R.~ported Date ,· -• ·' ,. Base Shares/Par -Base Base Base -.t ....... .,., ,. 1 ., B LEHMAN CAT2 REPO 01.450%09/ 15/2004 DD 9/14/2004 100.0000 20,100,000.000 20,100,000.00 -20, 100,000.00 0.00 09/14/04 9/14/2004 SEC ID: 99425H622 BROKER: LEHMAN GOVT SECS INC, NY 9/14/2004 OCSF07511102: LIQUID OPER-PIMCO B CREDIT SUISSE FB REPO O 1.500% 09/20/2004 9/17/2004 100.0000 200,000.000 200,000.00 -200,000.00 0.00 DD 09/17/04 9/17/2004 SEC ID: 99425M613 9/17/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07522202: LONG TERM OPER-PIMCO B DREYFUS TREASURY CASH MGMT 9/1/2004 1.0000 295,652.470 295,652.47 -295,652.47 0.00 SEC ID: 996085247 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 B DREYFUS TREASURY CASH MGMT 9/1/2004 1.0000 48,998.160 48,998.16 -48,998.16 0.00 SEC ID: 996085247 9/1/2004 OCSF07511102: LIQUID OPER-PIMCO 9/1/2004 B DREYFUS TREASURY CASH MGMT 9/2/2004 1.0000 2,621.340 2,621.34 -2,621.34 0.00 SEC ID: 996085247 9/2/2004 OCSF07511102: LIQUID OPER-PIMCO 9/2/2004 B DREYFUS TREASURY CASH MGMT 9/2/2004 1.0000 2,032.350 2,032.35 -2,032.35 0.00 SEC ID: 996085247 9/2/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/2/2004 B DREYFUS TREASURY CASH MGMT 9/3/2004 1.0000 19,100,790.530 19,100,790.53 -19,100,790.53 0.00 SEC ID: 996085247 9/3/2004 OCSF07511102: LIQUID OPER-PIMCO 9/3/2004 B DREYFUS TREASURY CASH MGMT 9/8/2004 1.0000 790.530 790.53 -790.53 0.00 SEC ID: 996085247 9/8/2004 OCSF07511102: LIQUID OPER-PIMCO 9/8/2004 B DREYFUS TREASURY CASH MGMT 9/8/2004 1.0000 16,973.110 16,973.11 -16,973.11 0.00 SEC ID: 996085247 9/8/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/8/2004 10/11/2004 10:43:SSAM PDT Workbench 5 @ Transaction Detail ReportlD: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATE DJillill :J :JO DD •DDDDD 9/1/2004 -9/30/2004 Status: FINAL . , .. -,•+1 .. Trade Date .. -~ I ,_l -I ,. -. .. Price Cost Amount Net Gain/Loss Tran . .i; " Settle Date Type Description ." -., ~ Reported Date Base Shares/Par · Base -Base --Base B DREYFUS TREASURY CASH MGMT 9/9/2004 1.0000 790.530 790.53 -790.53 0.00 SEC ID: 996085247 9/9/2004 OCSF07511102: LIQUID OPER-PIMCO 9/9/2004 B DREYFUS TREASURY CASH MGMT 9/10/2004 1.0000 2,000,836.060 2,000,836.06 -2,000,836.06 0.00 SEC ID: 996085247 9/10/2004 OCSF0751 ll02: LIQUID OPER-PrMCO 9/10/2004 B DREYFUS TREASURY CASH MGMT 9/15/2004 1.0000 279,674.540 279,674.54 -279,674.54 0.00 SEC ID: 996085247 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/15/2004 B DREYFUS TREASURY CASH MGMT 9/16/2004 1.0000 19,250.010 19,250.01 -19,250.01 0.00 SEC ID: 996085247 9/16/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/16/2004 B DREYFUS TREASURY CASI:! MGMT 9/20/2004 1.0000 71,795.120 71,795.12 -71,795.12 0.00 SEC ID: 996085247 9/20/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/20/2004 B DREYFUS TREASURY CASH MGMT 9/22/2004 1.0000 2,327.120 2,327.12 -2,327.12 0.00 SEC ID: 996085247 9/22/2004 OCSF07511102: LIQUID OPER-P1MCO 9/22/2004 B DREYFUS TREASURY CASH MGMT 9/27/2004 1.0000 782,300.300 782,300.30 -782,300.30 0.00 SEC ID: 996085247 9/27/2004 OCSF07522202 : LONGTERM OPER-PIMCO 9/27/2004 B DREYFUS TREASURY CASH MGMT 9/30/2004 1.0000 50,312.500 50,312.50 -50,312.50 0.00 SEC ID: 996085247 9/30/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/30/2004 TOTAL CASH & CASH EQUIVALENTS U.S. DOLLAR: 257,075,144.670 256,761,331.20 -256,761,331.20 0.00 TOTAL CASH & CASH EQUIVALENTS BASE: 257,075,144.670 256,761,331.20 -256,761,331.20 0.00 FIXED INCOME SECURITIES 10/11/2004 10:43:SSAM PDT Workbench 6 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE D:::m2 0 00 •DODOO•• 9/1/2004 -9/30/2004 Status: FINAL ., Trade Date ; ' -Price , Net Gain/Loss Tran ·,;; Settle Date Cost Amount ~ .-, :!·, Type Qescrlption "· Reported Date Base Shares/Par ·-. ; Base Base Base , . ~ , . "'I ..... , --, .... U.S. DOLLAR B COMMIT TO PUR FNMA SF MTG 5 .000% 9/14/2004 101.7344 22,000,000.000 22,381,562.50 -22,381,562.50 0.00 10/01/2019 DD 10/01 /04 10/19/2004 SEC ID: 01F0504Al 9/14/2004 BROKER: UBS SECURITIES LLC, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO B COMMIT TO PUR FNMA SF MTG 5.500% 9/10/2004 101.3750 3,000,000.000 3,041,250.00 -3,041,250.00 0.00 10/01/2033 DD 10/01/03 10/14/2004 SEC ID: 01F0526A5 9/10/2004 BROKER: GOLDMAN SACHS & CO, NY OCSF07522202: LONG TERM OPER-PIMCO B COMMIT TO PUR FNMA SF MTG 5.500% 9/17/2004 101.4609 1,000,000.000 1,014,609.37 -1,014,609.37 0.00 10/01/2033 DD 10/01 /03 10/14/2004 SEC ID: 01F0526A5 9/17/2004 BROKER: LEHMAN GOVT SECS INC, NY OCSF07522202: LONG TERM OPER-PIMCO B KRAFT FOODS INC NT VAR RT 11/26/2004 DD 9/23/2004 99.9970 3,000,000.000 2,999,910.00 -2,999,910.00 0.00 11/ 26/02 9/28/2004 SEC ID: 50075NAJ3 9/23/2004 BROKER: MERRILL LYNCH PIERCE FENNER SMITH INCNY OCSF07522202: LONG TERM OPER-PIMCO 1B KRAFT FOODS INC NT VAR RT 11/26/2004 DD 9/23/2004 99.9970 0.000 0.00 -5,390.00 0.00 l l / 26/02 9/28/2004 SEC ID: 50075NAJ3 9/23/2004 BROKER: MERRil..L LYNCH PIERCE FENNER SMITH INC NY OCSF07522202 : LONG TERM OPER-PIMCO TOTAL FIXED INCOME SECURITIES U.S. DOLLAR: 29,000,000.000 29,437,331.87 -29,442,721.87 0.00 TOTAL FIXED INCOME SECURITIES BASE: 29,000,000.000 29,437,331.87 -29,442,721.87 0 .00 TOTAL PURCHASES BASE: 286,075,144.670 286,198,663.07 -286,204,053.07 0.00 PAY UPS 10/11/2004 10:43:SSAM PDT Workbench 7 @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDOl][][2 D DD DDDDDJ DD 9/1/2004 -9/30/2004 Status: FINAL ' Trade Date -~~ 1 -" ,,.6 Price Cost ~-l Amount Net Gain/Loss Tran -7 .. -• " Settle Date ... :__. £ '~ ~-.i' -•. ,_ ,. i:~ : ;:, ,. .. Type Description :; · Reported Date Base Shares/Par ; ". ,, I . Base . " ''i "., f Base Base rl'' ,~, -1 ,-. ~-f.' •• ' ..•.., -~t.rr FIXED INCOME SECURITIES U.S. DOLLAR PU FHLMC MULTICLASS MTG SER E3 A VAR RT 9/1/2004 100.0000 2.300 2.30 -2.30 0.00 08/15/2032 DD 12/01 /97 9/1/2004 SEC ID: 3133TCE95 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 SALES CASH & CASH EQUIVALENTS U.S. DOLLAR s FEDERAL HOME LN BKS CONS DISC 9/15/2004 99.6326 -11,700,000.000 -11,657,014.75 11,657,014.75 0.00 SEC ID: 313384K73 9/15/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07511102: LIQUID OPER-PIMCO 9/15/2004 IS FEDERAL HOME LN BKS CONS DISC 9/15/2004 99.6326 0.000 0.00 26,800.25 0.00 SEC ID: 313384K73 9/15/2004 BROKER: CHASE SECURITIES, NEW YORK 9/15/2004 OCSF07511102: LIQUID OPER-PIMCO s FEDERAL HOME LN BK CONS DISC MAT 9/15/2004 99.6025 -3,000,000.000 -2,988,075.00 2,988,075.00 0.00 11/03/2004 9/15/2004 SEC ID: 313384N2 l 9/15/2004 BROKER: MERRILL LYNCH PIERCE FENNER SMITH INC NY OCSF07511102: LIQUID OPER-PIMCO IS FEDERAL HOME LN BK CONS DISC MAT 9/15/2004 99.6025 0.000 0.00 5,077.25 0.00 11/03/2004 9/15/2004 SEC ID: 313384N21 9/15/2004 BROKER: MERRILL LYNCH PIERCE FENNER SMITH INC NY OCSF07511102: LIQUID OPER-PIMCO s FEDERAL HOME LN BK CONS DISC 9/28/2004 99.6006 -2,500,000.000 -2,490,015.28 2,490,015.28 0.00 SEC ID: 313384P37 9/28/2004 BROKER: CHASE SECURITIES, NEW YORK 9/28/2004 OCSF07522202: LONG TERM OPER-PIMCO IS FEDERAL HOME LN BK CONS DISC 9/28/2004 99.6006 0.000 0.00 4,609.72 0.00 SEC ID: 313384P37 9/28/2004 BROKER: CHASE SECURITIES, NEW YORK 9/28/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 8 ' ,, Transaction Detail ' ' @ ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE DJlllll2 ::I OD 00'.JOOOOO 9/1/2004 -9/30/2004 Status: FINAL -. -, -Trade Date .,.. [J"TtJ ., • ---' i ·,· ~ - .... j : J ~,. Price ... ' ~ ... ,, Cost . Amount Net Gain/Loss Tran ,· (~~ ,. Settle Date ,. ., j,, • Type Description . ,, ..,, 1 ~d Reported Date Base Shares/Par ·~, ~ Base .. ·-.. .! Base Base . -r• 11 .-,-l ., I , -I . r ~'-.... . s FEDERAL HOME LN MTG CORP DISC MAT 9/15/2004 99.5730 -4,000,000.000 -3,982,920.00 3,982,920.00 0.00 09/24/2004 9/15/2004 SEC ID: 313396H22 9/15/2004 BROKER: MERRILL LYNCH PIERCE FENNER SMITH INC NY OCSF07511102: LIQUID OPER-PIMCO IS FEDERAL HOME LN MTG CORP DISC MAT 9/15/2004 99.5730 0.000 0.00 15,647.00 0.00 09/24/2004 9/15/2004 SEC ID: 313396H22 9/15/2004 BROKER: MERRILL LYNCH PIERCE FENNER SMITH INC NY OCSF07511102: LIQUID OPER-PIMCO s FEDERAL HOME LN MTG CORP DISC MAT 9/21/2004 99.6006 -2,800,000.000 -2,788,817.11 2,788,817.11 0.00 11/09/2004 9/22/2004 SEC ID: 313396N82 9/21/2004 BROKER: MORGAN STANLEY & CO INC, NY OCSF07511102: LIQUID OPER-PIMCO IS FEDERAL HOME LN MTG CORP DISC MAT 9/21/2004 99.6006 0.000 0.00 4,761.56 0.00 11/09/2004 9/22/2004 SEC ID: 313396N82 9/21/2004 BROKER: MORGAN STANLEY & CO INC, NY OCSF0751 l 102: LIQUID OPER-PIMCO s FEDERAL NATL MTG ASSN DISC NT MAT 9/15/2004 99.5975 -1,200,000.000 -1,195,170.00 1,195,170.00 0.00 11/3/2004 9/15/2004 SEC ID: 313588N27 9/15/2004 BROKER: MERRILL LYNCH PIERCE FENNER SMITH INC NY OCSF07511102: LIQUID OPER-PIMCO IS FEDERAL NATL MTG ASSN DISC NT MAT 9/15/2004 99.5975 0.000 0.00 2,090.90 0.00 11/3/2004 9/15/2004 SEC ID: 313588N27 9/15/2004 BROKER: MERRILL LYNCH PIERCE FENNER SMITH INC NY OCSF07511102: LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 9 @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCS D-CO NS O LI DATE D;JI][][2 0 00 •••••••• 9/1/2004 -9/30/2004 Status: FINAL -Trade Date ~ ·r ~ Price Cost Amount Net Gain/Loss Tran Settle Date . ' . 1, Type Description r:,.. ....... ~ ,~•1 Reported Date C Base Shares/Par !·"~ , .. ' ,· Base Base Base ' -- s FEDERAL NATL MTG ASSN DISCOUNT MAT 9/28/2004 99.5943 -500,000.000 -497,971.46 497,971.46 0 .00 11/10/2004 9/28/2004 SEC ID: 313588N92 9/28/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS FEDERAL NATL MTG ASSN DISCOUNT MAT 9/28/2004 99.5943 0.000 0.00 1,007.29 0.00 11/10/2004 9/28/2004 SEC ID: 313588N92 9/28/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s FEDERAL NATL MTG ASSN DISCOUNT MAT 9/21/2004 99.5918 -5,600,000.000 -5,577,138.78 5,577,138.78 0.00 11/17/2004 9/22/2004 SEC ID: 313588P82 9/21/2004 BROKER: BARCLAYS CAPITAL INC, NEW YORK OCSF07511102: LIQUID OPER-PIMCO IS FEDERAL NATL MTG ASSN DISCOUNT MAT 9/21/2004 99.5918 0.000 0.00 7,791.00 0.00 11/17/2004 9/22/2004 SEC ID: 313588P82 9/21/2004 BROKER: BARCLAYS CAPITAL INC, NEW YORK OCSF07511102: LIQUID OPER-PIMCO s CREDIT SUISSE FB REPO O 1.530% 09/01/2004 9/1/2004 100.0000 -5,300,000.000 -5,300,000.00 5,300,000.00 0.00 DD 08/31/04 9/1/2004 SEC ID: 99424U731 9/1/2004 BROKER: CREDITS UIS SE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO IS CREDIT SUISSE FB REPO O 1.530% 09/01/2004 9/1/2004 100.0000 0.000 0.00 225.25 0.00 DD 08/31/04 9/1/2004 SEC llJ: 99424U731 9/1/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO s LEHMAN CAT 2 REPO 01.530% 09/01/2004 DD 9/1/2004 100.0000 -12,500,000.000 -12,500,000.00 12,500,000.00 0.00 08/31/04 9/1/2004 S.EC ID: 994240822 9/1/2004 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 10 @ Mellon OCS D-CONSOLI DATE DDIIll!2 • 00 00000000 Transaction Detail Reported by Transaction Category 9/1/2004 -9/30/2004 .. Tran Trade Date Settle Date Reported Date Type Description - IS s IS s IS s IS LE:1-[MAN CAT 2 REPO 01.530% 09/01/2004 DD 08/31/04 SEC ID: 99424D822 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO LEHMAN BROTHERS REPO O 1.500% 09/02/2004 DD 09/01 /04 SEC ID: 99424 V960 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO LEHMAN BROTHERS REPO O 1.500% 09/02/2004 DD 09/01 /04 SEC ID: 99424V960 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO LEHMAN CAT 2 REPO Ol.490%09/03/2004 DD 09/02/04 SEC ID: 99424X628 BROKER: LEHMAN GOVT SECS INC, NY OCSF0751 l 102: LIQUID OPER-PIMCO LEHMAN CAT 2 REPO 01.490%09/03/2004 DD 09/02/04 SEC ID: 99424X628 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO 9/1/2004 9/1/2004 9/1/2004 9/2/2004 9/2/2004 9/2/2004 9/2/2004 9/2/2004 9/2/2004 9/3/2004 9/3/2004 9/3/2004 9/3/2004 9/3/2004 9/3/2004 CREDIT SUISSE FB REPO 01.470%09/07/2004 9/7/2004 DD 09 /03/04 9/7/2004 SEC ID: 994242144 BROKER: CREDIT SUISSE FIRST BOSTON 9/7/2004 CORP, NY OCSF07511102: LIQUID OPER-PIMCO CREDIT SUISSE FB REPO O 1.470% 09/07/2004 9/7/2004 DD09/03/04 9/7/2004 SEC ID: 994242144 BROKER: CREDIT SUISSE FIRST BOSTON 9/7/2004 CORP, NY OCSF07511102: LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT Price Base 100.0000 100.0000 100.0000 100.0000 100.0000 Shares/Par 0.000 -19,100,000.000 0.000 -19,100,000.000 0.000 100.0000 -19,100,000.000 100.0000 0.000 11 J Cost Base 0.00 -19,100,000.00 0.00 -19,100,000.00 0.00 -19,100,000.00 0.00 -~ ReportID: EWB009 Base Currency: USD Status: FINAL Amount ~ Base Net Gain/Loss Base ~ 531.25 0.00 19,100,000.00 0.00 795.83 0.00 19,100,000.00 0.00 790.53 0.00 19,100,000.00 0.00 3,119.67 0.00 Workbench @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATE D0Ilill2 0 00 000000 00 9/1/2004 -9/30/2004 Status: FINAL .. I•_• Trade Date ' '.J ... • .. ,-.. -,'l : " ,. 1i', .qi . • I .I '. • Price .• ..I(':.,~-, -: 1, -Net Gain/Loss Tran •rii 4,l t Settle Date ~ . ' Cost ~ ~~ ... Amount ... -~ Type Description . ' Reported Date Base Shares/Par Base I Base Base -. - s LEHMAN BROTHERS REPO O 1.490% 9/8/2004 100.0000 -19,100,000.000 -19,100,000.00 19,100,000.00 0.00 09/08/2004 DD 09/07 /04 9/8/2004 SEC ID: 99425A247 9/8/2004 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO IS LEHMAN BROTHERS REPO O 1.490% 9/8/2004 100.0000 0.000 0.00 790.53 0.00 09/08/2004 DD 09/07 /04 9/8/2004 SEC ID: 99425A247 BROKER: LEHMAN GOVT SECS INC, NY 9/8/2004 OCSF07511102: LIQUID OPER-PIMCO s CREDIT SUISSE FB REPO Ol.500%09/08/2004 9/8/2004 100.0000 -3,800,000.000 -3,800,000.00 3,800,000.00 0.00 DD 09/07/04 9/8/2004 SEC ID: 99425A551 9/8/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07522202: LONG TERM OPER-PIMCO IS CREDIT SUISSE FB REPO 01.500% 09/08/2004 9/8/2004 100.0000 0.000 0.00 158.33 0.00 DD 09/07/04 9/8/2004 SEC ID: 99425A551 9/8/2004 BROKER CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07522202: LONG TERM OPER-PIMCO s LEHMAN CAT 2 REPO 01.490% 09/09/2004 DD 9/9/2004 100.0000 -19,100,000.000 -19, 100,000.00 19,100,000.00 0.00 09/08/04 9/9/2004 SEC ID: 994258815 9/9/2004 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO IS LEHMAN CAT 2 REPO 01.490% 09/09/2004 DD 9/9/2004 100.0000 0.000 0.00 790.53 0.00 09/08/04 9/9/2004 SEC ID: 994258815 9/9/2004 BROKER Ll1:HMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO s CREDIT SUISSE FB REPO O 1.490% 09/10/2004 9/10/2004 100.0000 -20,200,000.000 -20,200,000.00 20,200,000.00 0.00 DD 09/09/04 9/10/2004 SEC TD: 99425D258 9/10/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 12 ~ @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCS D-CONSOLI DATE DJlllll:2 'J :JD •••••••• 9/1/2004 -9/30/2004 Status: FINAL l ''r1~ r -"' T-rade Date ·• -l" . J ---' --. _.,..._. _:. t::ii. > .. ~ . -'~ .J. .. ; ., ., ~-. .j Price ' r ,.'l Tran Settle Date ,, , " l Cost .. Amount Net Gain/Loss , . ~ ~-., r. Type Description Reported Date ' Base Shares/Par I• Base -Base Base . -. 1S CREDIT SUISSE FB REPO 01.490%09/10/2004 9/10/2004 100.0000 0.000 0.00 836.06 0.00 DD 09/09/04 9/10/2004 SEC ID: 99425D258 BROKER: CREDIT SUISSE FIRST BOSTON 9/10/2004 CORP, NY OCSF07511102: LIQUID OPER-PIMCO s CREDIT SUISSE FB REPO O 1.470% 09/13/2004 9/13/2004 100.0000 -18,200,000.000 -18,200,000.00 18,200,000.00 0.00 DD 09/10/04 9/13/2004 SEC ID: 99425E942 9/13/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO IS CREDIT SUISSEFB REPO 01.470%09/13/2004 9/13/2004 100.0000 0.000 0.00 2,229.50 0.00 DD 09/10/04 9/13/2004 SEC ID: 99425E942 9/13/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO s CREDIT SUISSE FB REPO O 1.450% 09/14/2004 9/14/2004 100.0000 -20,000,000.000 -20,000,000.00 20,000,000.00 0.00 DD 09/13/04 9/14/2004 SEC ID: 99425F881 9/14/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO IS CREDIT SUISSE FB REPO 01.450%09/14/2004 9/14/2004 100.0000 0.000 0.00 805.56 0.00 DD 09/13/04 9/14/2004 SEC ID: 99425F881 9/14/2004 BROKER: CREDIT SUISSE FIRST BOSTON CORP, NY OCSF07511102: LIQUID OPER-PIMCO s LEHMAN CAT2 REPO 01.450%09/ 15/2004 DD 9/15/2004 100.0000 -20,100,000.000 -20, 100,000.00 20,100,000.00 0.00 09/14/04 9/15/2004 SEC ID: 99425H622 9/15/2004 BROKER: LEHMAN GOVT SECS INC, NY OCSF07511102: LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 13 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATE 0][][[2 000 00000000 9/1/2004 -9/30/2004 Status: FINAL -' ....... -;i1,,-:-4:i·i ~de,:Date 1'\". r ; ;tJ · t~,~,. -,. , ... q .J . ., • I . '. I -~--• I . " I: ~-' .. ~ ! Settle Date ~~ Price . . ,.1. il Cost . Amount . Net Gain/Loss Tran ,; I -_, t-., Type Description Reported Date Base Shares/Par Base ~ Base Base . :.r""' -~ IS LEHMAN CAT 2 R&PO 01.450% 09/15/2004 DD 9/15/2004 100.0000 0.000 0.00 809.58 0.00 09/14/04 9/15/2004 SEC ID: 99425H622 BROKER: LEHMAN GOVT SECS INC, NY 9/15/2004 OCSF07511102: LIQUID OPER-PIMCO s CREDIT SUISSE FB REPO 01.500% 09/20/2004 9/20/2004 100.0000 -200,000.000 -200,000.00 200,000.00 0.00 DD 09/17/04 9/20/2004 SEC ID: 99425M613 BROKER: CREDIT SUISSE FIRST BOSTON 9/20/2004 CORP,NY OCSF07522202: LONG TERM OPER-PIMCO IS CREDIT SUISSE FB REPO O 1.500% 09/20/2004 9/20/2004 100.0000 0.000 0.00 25.00 0.00 DD 09/17/04 9/20/2004 SEC ID: 99425M613 BROKER: CREDIT SUISSE FIRST BOSTON 9/20/2004 CORP, NY OCSF07522202: LONG TERM OPER-PIMCO s DREYFUS TREASURY CASH MGMT 9/3/2004 1.0000 -398,299.110 -398,299.11 398,299.11 0.00 SEC ID: 996085247 9/3/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/3/2004 s DREYFUS TREASURY CASH MGMT 9/7/2004 1.0000 -19,096,880.330 -19,096,880.33 19,096,880.33 0.00 SEC ID: 996085247 9/7/2004 OCSF07511102: LIQUID OPER-PIMCO 9/7/2004 s DREYFUS TREASURY CASH MGMT 9/7/2004 1.0000 -275,900.420 -275,900.42 275,900.42 0.00 SEC ID: 996085247 9/7/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/7/2004 s DREYFUS TREASURY CASH MGMT 9/13/2004 1.0000 -1,970,022.280 -1,970,022.28 1,970,022.28 0.00 SEC ID: 996085247 9/13/2004 OCSF07511102: LIQUID OPER-PIMCO 9/13/2004 s DREYFUS TREASURY CASH MGMT 9/14/2004 1.0000 -99, 194 .440 -99,194.44 99,194.44 0.00 SEC ID: 996085247 9/14/2004 OCSF07511102: LIQUID OPER-PIMCO 9/14/2004 10/11/2004 10:43:55AM PDT Workbench 14 . @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONS OLIDATE Dcm2 0 OD •••••:JD• 9/1/2004 -9/30/2004 Status: FINAL .. Trade Date ,... " " Price . ~ Net Gain/Loss Tran Settle Date . . Cost Amount Type Description "..._ ; Reported Date Base Shares/Par • Base "' Base '1 " . Base . s DREYFUS TREASURY CASH MGM T 9/15/2004 1.0000 -15,885.550 -15,885.55 15,885.55 0.00 SEC ID: 996085247 9/15/2004 OCSF07511102:LlQUID OPER-PIMCO 9/15/2004 s DREYFUS TREASURY CASH MGMT 9/17/2004 1.0000 -200,000.000 -200,000.00 200,000.00 0.00 SEC ID: 996085247 9/17/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/17/2004 s DREYFUS TREASURY CASH MGMT 9/22/2004 1.0000 -61,691.840 -61,691.84 61,691.84 0.00 SEC ID: 996085247 9/22/2004 OCSF07522202: LONG TERM OPER-PlMCO 9/22/2004 s DREYFUS TRE ASURY. CASH MGMT 9/23/2004 1.0000 -100,166.170 -100,166.17 100,166.17 0.00 SEC ID: 996085247 9/23/2004 OCSF07522202: LONG TERM OPER -PlMCO 9/23/2004 s DREYFUS TREASURY CASH MGMT 9/28/2004 1.0000 -11,696.250 -11,696.25 11,696.25 0.00 SEC ID: 996085247 9/28/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/28/2004 s DREYFUS TREASURY CASH MGMT 9/29/2004 1.0000 -698 ,364 .140 -698,364.14 698,364.14 0.00 SEC ID: 996085247 9/29/2004 OCSF07522202: LONG TERM OPER-PlMCO 9/29/2004 s DREYFUS TREASURY CASH MGMT 9/30/2004 1.0000 -6,324.220 -6,324.22 6,324.22 0.00 SEC ID: 996085247 9/30/2004 OCSF0751 l 102: LIQUID OPER-PIMCO 9/30/2004 TOTAL CASH & CASH EQUIVALENTS U.S. DOLLAR: -250,034,424. 750 -249,911,547.13 249,991,239.72 0.00 TOTAL CASH & CASH EQUIVALENTS BASE: -250,034,424. 750 -249,911,547.13 249,991,239.72 0.00 FIXED INCOME SECURITIES U.S. DOLLAR 10/11/2004 10:43:SSAM PDT Workbench 15 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USO OCSD-CONSOLIDATEDJ[][[2 0 •• ••••mm• 9/1/2004 -9/30/2004 Status: FINAL .. -. --Trade Date . -· .. .·, ··---~ (,11 '· . ·~ . 1-,, -•ll , :.. -Price ,, .. ---;. -l _.,:"" ,. Cost . -./ Amount Net Gain/Loss Tran -.; . ;: ~ .. Settle Date .. ,.,. Li •• , ~--~ ,,.-. _, _J l~ '~9. I ,,f·;. ·• ' .. -' -,1 -• ;_ Type Description Reported Date Base Shares/Par ·'.• ll---.l ,r,_ '.t Base ~-~ !~ Base -Base -• • .' , • • I'! .. -•··' ,r •T .. 1: •'."-' s COMMIT TO PUR FNMA SF MTG 5.000% 9/14/2004 101.9766 -22,000,000.000 -22,268, 125.00 22,434,843.75 166,718.75 09/01/2019 DD 09/01/04 9/20/2004 SEC ID: 01F050494 BROKER: UBS SECURITIES LLC, NEW YORK 9/14/2004 OCSF07522202: LONG TERM OPER-PIMCO s COMMIT TO PUR FNMA SF MTG 5.500% 9/10/2004 101.6641 -3,000,000.000 -3,026,250.00 3,049,921.87 23,671.87 09/01/2034 DD 09/01 /04 9/15/2004 SEC ID: 01F052698 9/10/2004 BROKER: GOLDMAN SACHS & CO, NY OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0596612 6.500% 09/15/2032 9/17/2004 105.5469 -264,842.140 -277,960.09 279,532.63 1,572.54 DD 09/01/02 9/22/2004 SEC ID: 36200BYH4 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0596612 6.500% 09/15/2032 9/17/2004 105.5469 0.000 0.00 1,004.19 0.00 DD 09/01/02 9/22/2004 SEC ID: 36200BYH4 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0569358 6.500% 04/15/2032 9/17/2004 105.5469 -712,007.980 -728,695.66 751,502.16 22,806.50 DD 04/01/02 9/22/2004 SEC ID: 36200QQK3 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0569358 6.500% 04/15/2032 9/17/2004 105.5469 0.000 0.00 2,699.70 0.00 DD 04/01/02 9/22/2004 SEC ID: 36200QQK3 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0569685 6.500% 02/15/2032 9/17/2004 105.5469 -32,171.510 -33,765.01 33,956.02 191.01 DD 02/01/02 9/22/2004 SEC ID: 36200Q2S2 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 16 . @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATE D[]J[][2 D DD •••••••• 9/1/2004 -9/30/2004 Status: FINAL r '•f• ''f',/ I I _, Tra,de Date " .• -· ' ' ~-' ., ~-11'· Price --. Cost -Amount Net Gain/Loss Tran I Settle Date ' -, :.~ t I ~ •":-··,u •-' Type Description ., . ..! ro. Reported Date l. Shares/Par -•}·" Base Base Base .~-,1 • ... 11 1,J Base ., •-[J OT •-,,;.--~ '-F, • ! L,. C.. ---.. IS GNMA POOL#0569685 6.500% 02/15/2032 9/17/2004 105.5469 0.000 0.00 121.98 0.00 DD 02/01/02 9/22/2004 SEC ID: 36200Q2S2 BROKER: CHASE SECURITIES, NEW YORK 9/17/2004 OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL #0570019 6.500% 07/15/2032 9/17/2004 105.5469 -56,220.260 -59,004.92 59,338.73 333.81 DD 07 /01/02 9/22/2004 SEC ID: 36200RG48 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0570019 6.500% 07/15/2032 9/17/2004 105.5469 0.000 0.00 213.17 0.00 DD 07 /01/02 9/22/2004 SEC ID: 36200RG48 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0574323 6.500% 12/15/2031 9/17/2004 105.5469 -329,665.420 -345,994.16 347,951.57 1,957.41 DD 12/01/01 9/22/2004 SEC ID: 36200WAY7 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-P!MCO IS GNMA POOL#0574323 6.500% 12/15/2031 9/17/2004 105.5469 0.000 0.00 1,249.98 0.00 DD 12/01/01 9/22/2004 SEC ID: 36200WAY7 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0575364 6.500% 11/15/2031 9/17/2004 105.5469 -26,482.750 -27,794.47 27,951.72 157.25 DD 11/01/01 9/22/2004 SEC ID: 36200XFD6 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL #0575364 6.500% 11/15/2031 9/17/2004 105.5469 0.000 0.00 100.41 0.00 DD 11/01/01 9/22 /2004 SEC ID: 36200XFD6 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 17 @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCS D-CONSOLIDATE DDm2 •DD•••••••• 9/1/2004 -9/30/2004 Status: FINAL -..... Trade Date II .... ' . -.. ,. < Price J Cost Amount Net Gain/Loss Tran f ...: ,,. . Settle Date . '11 ~·' !" . Type Description " ,. Reported Date Base Shares/Par Base -Base . -. Base -. s GNMA POOL #058711 7 6. 500% 06/15/2032 9/17/2004 105.5470 -12,709.410 -13,338.93 13,414.40 75.47 DD 06/01/02 9/22/2004 SEC ID: 36201MG22 BROKER: CHASE SECURITIES, NEW YORK 9/17/2004 OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0587117 6.500%06/15/2032 9/17/2004 105.5470 0.000 0.00 48.19 0.00 DD 06/01/02 9/22/2004 SEC ID: 36201MG22 BROKER: CHASE SECURITIES, NEW YORK 9/17/2004 OCSF07522202: LONGTERM OPER-PIMCO s GNMA POOL#0587439 6.500% 11/15/2032 9/17/2004 105.5469 -41,805.900 -43,876.60 44,124.82 248.22 DD 12/01/02 9/22/2004 SEC ID: 36201MS45 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0587439 6.500% 11/15/2032 9/17/2004 105.5469 0.000 0.00 158.51 0.00 DD 12/01/02 9/22/2004 SEC ID: 36201MS45 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0485527 6.500% 06/15/2031 9/17/2004 105.5469 -308,742.090 -324,034.48 325,867.66 1,833.18 DD 06/01/01 9/22/2004 SEC ID: 36209YLG 1 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL #0485527 6.500% 06/15/2031 9/17/2004 105.5469 0.000 0.00 1,170.65 0.00 DD 06/01/01 9/22/2004 SEC ID: 36209YLG1 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0485610 6.500% 07/15/2031 9/17/2004 105.5469 -299,867.120 -314,719.92 316,500.37 1,780.45 DD 07 /01/01 9/22/2004 SEC ID: 36209YN38 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 18 Transaction Detail . @ ReportlD: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCS D-CONSOLI DATE DO!Il2 0 OD D•fJDDODD 9/1/2004 -9/30/2004 Status: FINAL ' I Trade Date " .,.. ' . Price Cost -Amount Net Gain/Loss Tran . Settle Date --· . -,,. .., . Type Description -. '. : 1~·. :, Reported Date " Base Shares/Par ,~ ' Base Base Base --·~ -" - IS GNMA POOL #0485610 6. 500% 07/15/2031 9/17/2004 105.5469 0.000 0.00 1,137.00 0.00 DD 07 /01/01 9/22/2004 SEC ID: 36209YN38 BROKER: CHASE SECURITIES, NEW YORK 9/17/2004 OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0485682 6.500% 08/15/2031 9/17/2004 105.5469 -62,698.030 -65,803.54 66,175.83 372.29 DD 08/01/01 9/22/2004 SEC ID: 36209YRB6 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0485682 6.500% 08/15/2031 9/17/2004 105.5469 0.000 0.00 237.73 0.00 DD 08/01/01 9/22/2004 SEC ID: 36209YR86 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0485703 6.500% 08/15/2031 9/17/2004 105.5469 -62,322.020 -65,408.90 65,778.94 370.04 DD 08/01/01 9/22/2004 SEC ID: 36209YRY6 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF0752 2202: LONG TERM OPER-PIMCO IS GNMA POOL#0485703 6.500% 08/15/2031 9/17/2004 105.5469 0.000 0.00 236.30 0.00 DD 08/01/01 9/22/2004 SEC ID: 36209YRY6 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202 : LONG TERM OPER-PIMCO s GNMA POOL#0530053 6.500% 04/15/2031 9/17/2004 105.5469 -29,982.560 -31,467.63 31,645.67 178.04 DD 04/01/01 9/22/2004 SEC ID: 36212CZS3 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0530053 6.500% 04/15/2031 9/17/2004 105.5469 0.000 0.00 113.68 0.00 DD 04/01/01 9/22/2004 SEC ID: 36212CZS3 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 19 @ Transaction Detail ReportlD: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCS D-CO NS OLI DATE DODOI:2 0 OD ODO••••• 9/1/2004 -9/30/2004 Status: FINAL -· " --{ ·. . ..,., " .. Trade Date ;:i', ~ ,-• ";9 I • • ' 4J~-I II I -~ " ··Price -' .. -_·t--, Tran .~ ... ) '· : Settle Date Cost Amount , Net Gain/Loss . , JI, J. . ,", }' . -•t . 'iJ Type Description -" 1• Reported Date ~ Base Shares/Par Base . Base Base ' ·'I.. "" ~ ~ "\ ,~ ,_ . . s GNMA POOL #0537885 6. 500% 02/15/2031 9/17/2004 105.5469 -81,590.690 -85,631.98 86,116.42 484.44 DD 02/01/01 9/22/2004 SEC ID: 36212MRE1 BROKER: CHASE SECURITIES, NEW YORK 9/17/2004 OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0537885 6.500% 02/15/2031 9/17/2004 105.5469 0.000 0.00 309.36 0.00 DD 02/01/01 9/22/2004 SEC ID: 36212MRE1 BROKER: CHASE SECURITIES, NEW YORK 9/17/2004 OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0547512 6.500% 04/15/2031 9/17/2004 105.5469 -8,135.060 -8,538.01 8,586.30 48.29 DD 04/01/01 9/22/2004 SEC ID: 36212YGV9 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL #0547512 6.500% 04/15/2031 9/17/2004 105.5469 0.000 0.00 30.85 0.00 DD 04/01/01 9/22/2004 SEC ID: 36212YGV9 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL #0547715 6. 500% 02/15/2031 9/17/2004 105.5469 -72,460.530 -75,936.37 76,479.84 543.47 DD 02/01/01 9/22/2004 SEC ID: 36212YN82 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0547715 6.500% 02/15/2031 9/17/2004 105.5469 0.000 0.00 274.75 0.00 DD 02/01/01 9/22/2004 SEC ID: 36212YN82 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0552322 6.500% 01/15/2032 9/17/2004 105.5469 -51,007. 770 -53,534.25 53,837.11 302.86 DD 01/01/02 9/22/2004 SEC ID: 36213ESK3 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 20 @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDJilDl:2 u JD •mm•••• 9/1/2004 -9/30/2004 Status: FINAL I -· .. t ,:•--t ' Trade Date ~·· . . r..: I . ~' ~ !":.• I -Price "(. . Cost ~ ' Amount ', Net Gain/Loss Tran ,, " ~ Settle Date C ' . Type Description • ~ ~ ,, • 1, Reported Date Base Shares/Par ·:.' . ; Base ; Base Base ~ ,i ,~ I, -· --., . 'l:'~ .. -I' IS GNMA POOL#0552322 6.500% 01/15/2032 9/17/2004 105.5469 0.000 0.00 193.40 0.00 DD 01 /01/02 9/22/2004 SEC ID: 36213ESK3 BROKER: CHASE SECURITIES, NEW YORK 9/17/2004 OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL #0552466 6.500% 03/15/2032 9/17/2004 105.5469 -332,908.930 -349,398.32 351,374.97 1,976.65 DD 03/01/02 9/22/2004 SEC ID: 36213EW36 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0552466 6.500% 03/15/2032 9/17/2004 105.5469 0.000 0.00 1,262.28 0.00 DD 03/01/02 9/22/2004 SEC ID: 36213EW36 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0552659 6.500%07/15/2032 9/17/2004 105.5469 -286,940.470 -301,152.98 302,856.70 1,703.72 DD 07 /01/02 9/22/2004 SEC ID: 36213E5U6 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202 : LONG TERM OPER-PIMCO IS GNMA POOL #0552659 6. 500% 07/15/2032 9/17/2004 105.5469 0.000 0.00 1,087.98 0.00 DD 07 /01/02 9/22/2004 SEC ID: 36213E5U6 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO s GNMA POOL#0561017 6.500%07/15/2031 9/17/2004 105.5469 -251,903.290 -264,380.37 265,876.06 1,495.69 DD 07 /01/01 9/22/2004 SEC ID: 36213QG29 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL#0561017 6.500% 07/15/2031 9/17/2004 105.5469 0.000 0.00 955.13 0.00 DD 07 /01/01 9/22/2004 SEC ID: 36213QG29 9/17/2004 BROKER: CHASE SECURITIES, NEW YORK OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 21 @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE DOID2 D DD ••••DODD 9/1/2004 -9/30/2004 Status: FINAL ---ti Trade Date -- " . I . r Price Cost Amount Net Gain/Loss Tran I Settle Date . ~· -.-" . ~ fJ .. • --Type Description -• I Reported Date Base Shares/Par Base -;, Base Base ., l ---·- s GNMA POOL #0080867 VAR RT 04/20/2034 9/8/2004 99.5625 -998 ,687 .140 -971,691.38 994,317.90 22,626.52 DD 04/01/04 9/23/2004 SEC ID: 36225C6D3 BROKER: GOLDMAN SACHS & CO, NY 9/8/2004 OCSF07522202: LONG TERM OPER-PIMCO IS GNMA POOL #0080867 VAR RT 04/20/2034 9/8/2004 99.5625 0.000 0.00 1,830.93 0.00 DD 04/01/04 9/23/2004 SEC [D: 36225C6D3 9/8/2004 BROKER: GOLDMAN SACHS & CO, NY OCSF07522202: LONG TERM OPER-PIMCO TOTAL FIXED INCOME SECURITIES U.S. DOLLAR: -29,323, 151.070 -29,736,502.97 30,002,387.61 251,448.47 TOTAL FIXED INCOME SECURITIES BASE: -29,323, 151.070 -29, 736,502.97 30,002,387.61 251,448.47 TOTAL SALES BASE: -279,357,575.820 -279,648 ,050.10 279,993,627.33 251,448.47 PRINCIPAL PAYMENTS FIXED INCOME SECURITIES U.S. DOLLAR PD WMP/HUNTOON PAIGE #000-11150 7.500% 9/1/2004 100.0000 -819.190 -801.40 819.19 17.79 12/01/2030 DD 10/21 /99 9/1/2004 SEC ID: 302998GE3 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PDC FHLMC MULTICLASS MTG SER E3 A VAR RT 8/1/2004 100.0000 19,110.500 19,130.86 -19,110.50 20.36 08/15/2032 DD 12/01 /97 8/1/2004 SEC ID: 3133TCE95 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FHLMCMULTICLASS MTGSERE3AVARRT 8/1/2004 100.0000 -19,112.800 -19,133.16 19,112.80 -20.36 08/15/2032 DD 12/01 /97 8/1/2004 SEC ID: 3133TCE95 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 22 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDf]][][:2• •• •••••••• 9/1/2004 -9/30/2004 Status: FINAL Trade Date Tran Settle Date -Price .. Cost Amount Net Gain/Loss l Type Description Reported Date Base Shares/Par Base ''•l,ll . Base Base ' ~ PD FHLMC MULTICLASS MTG SER E3 A VAR RT 9/1/2004 100.0000 -23,472.900 -23,497.91 23,472.90 -25.01 08/15/2032 DD 12/01 /97 9/1/2004 SEC ID: 3133TCE95 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FHLMC GROUP#78-6064 6.384% 01/01/2028 9/1/2004 100.0000 -2,548.610 -2,486.49 2,548.61 62.12 DD 12/01/97 9/1/2004 SEC ID: 31348SWZ3 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL#0254510 5.000% 11/01/2017 9/1/2004 100.0000 -11,180.520 -11,515.94 11,180.52 -335.42 DD 10/01/02 9/1/2004 SEC ID: 31371KVB4 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0254631 5.000% 02/01/2018 9/1/2004 100.0000 -2,548.860 -2,625.33 2,548.86 -76.47 DD 01/01/03 9/1/2004 SEC ID: 31371KY47 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0254760 5.000% 06/01/2018 9/1/2004 100.0000 -3,260.390 -3,358.20 3,260.39 -97.81 DD 05/01/03 9/1/2004 SEC ID: 31371K5V9 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0254866 5.000% 09/01/2018 9/1/2004 100.0000 -877.530 -903.86 877.53 -26.33 DD 08/01/03 9/1/2004 SEC ID: 31371LCB3 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0254953 5.000% 11/01/2018 9/1/2004 100.0000 -5,509.260 -5,579.85 5,509.26 -70.59 DD 10/01/03 9/1/2004 SEC ID: 31371LE21 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL#0254987 5.000% 12/01/2018 9/1/2004 100.0000 -10,227.190 -10,358.23 10,227.19 -131.04 DD 11/01/03 9/1/2004 SEC ID: 31371LF46 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0323980 6.000% 04/01/2014 9/1/2004 100.0000 -4,164.990 -4,348.51 4,164.99 -183.52 DD 09/01/99 9/1/2004 SEC ID: 31374T2MO 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 23 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATE DJilllI2 ::J ••oooooooo 9/1/2004 -9/30/2004 Status: FINAL ,t,r:.J_ :.: 1.,.-f • -•it! -1!. ;r ~"'~~l ';.._ J ' Trade Date ~ • ..~· • ,:· ,I"!' .. .;; . :. '.!'-· . : 'j' Ii . -~ ·,' I tJ"' • ~... -:! . • 'l 1 . .. -Price Cost ., Amount Net Gain/Loss Tran .J I • 'fl •: ,· l • Settle Date -~ - ' .. Type Description ·,-.... Reported Date Base Shares/Par Base Base Base . , .. ~ "'!11! • . .. - PD FNMA POOL #0357328 5.000% 01/01/2018 9/1/2004 100.0000 -395.390 -407.25 395.39 -11.86 DD 01/01/03 9/1/2004 SEC ID: 31376J4M8 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL #0357430 5.000% 09/01/2018 9/1/2004 100.0000 -26,499.220 -26,797.34 26,499.22 -298.12 DD 09/01/03 9/1/2004 SEC ID: 31376KA71 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO PD FNMA POOL #0456482 6.000% 02 /01/2014 9/1/2004 100.0000 -4,540.830 -4,740.91 4,540.83 -200.08 DD 02/01/99 9/1/2004 SEC ID: 31381 CCT2 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO PD FNMA POOL #0509649 6.000% 09/01/2014 9/1/2004 100.0000 -1,009.210 -1,053.68 1,009.21 -44.47 DD 09/01/99 9/1/2004 SEC ID: 31383QEWO 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO PD FNMA POOL #0535451 6.000% 06 /01/2015 9/1/2004 100.0000 -3,638.850 -3,799.19 3,638.85 -160.34 DD 07 /01/00 9/1/2004 SEC ID: 31384 VZQ8 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO PD FNMA POOL #0555363 5.000% 04/01/2018 9/1/2004 100.0000 -5,564.200 -5,731.13 5,564.20 -166.93 DD 03/01/03 9/1/2004 SEC ID: 31385W5Yl 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL#0555453 5.000%05/01/2018 9/1/2004 100.0000 -464.490 -470.44 464.49 -5.95 DD 04/01/03 9/1/2004 SEC ID: 31385XBW6 9/1/2004 OCSF07522202 : LONG TERM OPER-PJMCO PD FNMA POOL #0555545 5.000% 06/01/2018 9/1/2004 100.0000 -4,965.240 -5,114.20 4,965.24 -148.96 DD 05/01/03 9/1/2004 SEC ID: 31385XES2 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO PD FNMA POOL #0555621 5.000% 07/01/2018 9/1/2004 100.0000 -18,155.050 -18,359.29 18,155.05 -204.24 DD 06/01/03 9/1/2004 SEC ID: 31385XG68 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 24 ' @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE DOillll:2 Cl 'JD •••••••• 9/1/2004 -9/30/2004 Status: FINAL . -' .;' ., '·, ~ 'l '~ Trade Date .. --.. , . ' . - -·"'' •1'!! ·• .'1r,.._ fn .J Price :,i ~ Net Gain/Loss ,• " Settle Date -Cost ., Amount Tran • r • " -I ';_ ~ j, u.,, ,· ' ,. j, Type Description :l . Reported Date I' Base Shares/Par Base Base Base 1,., l!· .~.._ i4' ll, • ". • C " . " '. ~ PD FNMA POOL#0681309 5.000%02/01/2018 9/1/2004 100.0000 -7,957.430 -8,196.15 7,957.43 -238.72 DD 02/01/03 9/1/2004 SEC ID: 31391Y3S4 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO PD FNMA POOL #0681334 5.000%02/01/2018 9/1/2004 100.0000 -869.140 -895.21 869.14 -26.07 DD 01/01/03 9/1/2004 SEC ID: 31391 Y4Tl 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA GTD REMIC P /T 02-76 PD 5.000% 9/1/2004 100.0000 -142,359.020 -145,206.20 142,359.02 -2,847.18 08/25/2022 DD 10/01/02 9/1/2004 SEC ID: 31392FKF3 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0684908 5.000% 06/01/2018 9/1/2004 100.0000 -1,584.690 -1,604.99 1,584.69 -20.30 DD 05/01/03 9/1/2004 SEC ID: 31400D3Rl 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL#0685200 5.000%03/01/2018 9/1/2004 100.0000 -2,164.430 -2, 192.16 2,164.43 -27.73 DD 03/01/03 9/1/2004 SEC ID: 31400EGH7 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0685665 5.000% 02/01/2018 9/1/2004 100.0000 -392.980 -404.77 392.98 -11. 79 DD 02/01/03 9/1/2004 SEC ID: 31400EW22 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0686318 5.000% 03/01/2018 9/1/2004 100.0000 -1,325.570 -1,365.34 1,325.57 -39.77 DD 03/01/03 9/1/2004 SEC ID: 31400FPB7 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0688739 5.000%06/01/2018 9/1/2004 100.0000 -517.170 -532.69 517.17 -15.52 DD 06/01/03 9/1/2004 SEC ID: 31400JEL9 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0689859 5.000% 05/01/2018 9/1/2004 100.0000 -385.440 -390.38 385.44 -4.94 DD 05/01/03 9/1/2004 SEC ID: 31400KMG8 9/1/2004 OCSF0752 2202 : LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 25 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATED'.IIDI2 D DD DDDDDDDD 9/1/2004 -9/30/2004 Status: FINAL . . -" Trade Date . -11 " I' . ,o, .. : ~ I" .... ; ..J .! . Price l . - Tran -Settle Date I Cost Amount Net Gain/Loss ,-, .. -r. ) Type Description --..: ,•r . -Reported Date Base Shares/Par ~, ~ Base -Base r;., ... Base PD FNMA POOL#0693834 5.000%03/01/2018 9/1/2004 100.0000 -3,118.270 -3,211.82 3,118.27 -93.55 DD 03/01/03 9/1/2004 SEC ID: 31400PY74 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL #0695852 5.000% 05/01/2018 9/1/2004 100.0000 -1,194.200 -1,230.03 1,194.20 -35.83 DD 05/01/03 9/1/2004 SEC ID: 31400SBVO OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL #0695889 5.000% 05/01/2018 9/1/2004 100.0000 -11,637.810 -11,986.94 11,637.81 -349.13 DD 05/01/03 9/1/2004 SEC ID: 31400SC23 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL #0697026 5.000% 05/01/2018 9/1/2004 100.0000 -693.500 -714.31 693.50 -20.81 DD 04/01/03 9/1/2004 SEC ID: 31400TLF2 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0702210 5.000% 05/01/2018 9/1/2004 100.0000 -1,562.620 -1,609.50 1,562.62 -46.88 DD 05/01/03 9/1/2004 SEC ID: 31401ADP9 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0702328 5.000% 05/01/2018 9/1/2004 100.0000 -2,670.900 -2,705.12 2,670.90 -34.22 DD 04/01/03 9/1/2004 SEC ID: 31401AHD2 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0709148 5.000% 06/01/2018 9/1/2004 100.0000 -4,727.860 -4,869.70 4,727.86 -141.84 DD 06/01/03 9/1/2004 SEC ID: 31401HZM7 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0709360 5.000% 07/01/2018 9/1/2004 100.0000 -7,452.620 -7,548.11 7,452.62 -95.49 DD 06/01/03 9/1/2004 SEC ID: 31401JB56 9/1/2004 OCSF07522202: LONGTERM OPER-PIMCO PD FNMA POOL #0709826 5.000% 06/01/2018 9/1/2004 100.0000 -1,722.560 -1,744.63 1,722.56 -22.07 DD 06/01/03 9/1/2004 SEC ID: 31401JSP4 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 26 Transaction Detail ' @ ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE Dcm:2 '.J DD•••••••• 9/1/2004 -9/30/2004 Status: FINAL • -1, .. -, .. -Trade Date . -. .. j ·: ' _,. ,. r • ~ ~ Price -.1< ,. ' -•t'1 Net Gain/Loss ""[: ,,l ,, -~•)it : .. ~.,-Cost Amount ' Tran ~ Settle Date - -.~ ., Type Description . ' " Reported Date Base Shares/Par • .i:1· Base . Base Base ,l " ...... -"" - PD FNMA POOL #0709917 5.000% 06/01/2018 9/1/2004 100.0000 -2,620.340 -2,653.91 2,620.34 -33.57 DD 06/01/03 9/1/2004 SEC ID: 31401JVJ4 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0709963 5.000% 06/01/2018 9/1/2004 100.0000 -2,225.210 -2,253.72 2,225.21 -28.51 DD 06/01/03 9/1/2004 SEC ID: 31401JWYO 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0710235 5.000% 06/01/2018 9/1/2004 100.0000 -2,672.000 -2,752.16 2,672.00 -80.16 DD 06/01/03 9/1/2004 SEC ID: 31401KBC8 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0713344 5.000% 06/01/2018 9/1/2004 100.0000 -70.820 -72.94 70.82 -2.12 DD 06/01/03 9/1/2004 SEC ID: 31401NP52 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0713365 5.000% 07/01/2018 9/1/2004 100.0000 -5,569.010 -5,640.36 5,569.01 -71.35 DD 07 /01/03 9/1/2004 SEC ID: 31401NQS1 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0720319 5.000% 07/01/2018 9/1/2004 100.0000 -6,186.360 -6,265.62 6,186.36 -79.26 DD 07 /01/03 9/1/2004 SEC ID: 31401 WG45 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0720369 5.000% 06/01/2018 9/1/2004 100.0000 -46,360.120 -47,750.92 46,360.12 -1,390.80 DD 06/01/03 9/1/2004 SEC ID: 31401WJNO 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0721629 5.000% 07/01/2018 9/1/2004 100.0000 -1,344.360 -1,384.69 1,344.36 -40.33 DD 06/01/03 9/1/2004 SEC ID: 31401XVW4 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0723487 5.000% 06/01/2018 9/1/2004 100.0000 -962.420 -973.25 962.42 -10.83 DD 06/01/03 9/1/2004 SEC ID: 31402AXQ4 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 27 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDODDI2 ••••mm•••• 9/1/2004 -9/30/2004 Status: FINAL .. ., Trade Date --,, ,i •' Tran ~. ,· 'J"1 Settle Date Price Cost I t!tt Amount Net Gain/Loss Type Description Reported Date Base Shares/Par . Base u Base Base •, . •T" --. ,-_. PD FNMA POOL#0729601 5.000%07/01/2018 9/1/2004 100.0000 -6,915.960 -7,004.57 6,915.96 -88.61 DD 07 /01/03 9/1/2004 SEC ID: 31402HRW3 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO PD FNMA POOL #0732873 5.000% 11/01/2018 9/1/2004 100.0000 -134.470 -136.19 134.47 -1.72 DD 10/01/03 9/1/2004 SEC ID: 31402MFN5 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL #0737130 5.000% 10/01/2018 9/1/2004 100.0000 -3,748.290 -3,796.31 3,748.29 -48.02 DD 10/01/03 9/1/2004 SEC ID: 31402S4P9 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL#0738211 5.000% 10/01/2018 9/1/2004 100.0000 -2,305.540 -2,335.08 2,305.54 -29.54 DD 10/01/03 9/1/2004 SEC ID: 31402UDQ2 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0738487 5.000% 10/01/2018 9/1/2004 100.0000 -5,826.530 -5,901.18 5,826.53 -74.65 DD 10/01/03 9/1/2004 SEC ID: 31402UNC2 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0740471 5.000% 10/01/2018 9/1/2004 100.0000 -2,873.420 -2,910.24 2,873.42 -36.82 DD 10/01/03 9/1/2004 SEC ID: 31402WT40 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0740748 5.000% 10/01/2018 9/1/2004 100.0000 -3,948.030 -3,998.61 3,948.03 -50.58 DD 11 /01/03 9/1/2004 SEC ID: 31402WSH7 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0743868 5.000% 11/01/2018 9/1/2004 100.0000 -887.450 -898.82 887.45 -11.37 DD 10/01/03 9/1/2004 SEC ID: 31403BMR1 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0744008 5.000% 07/01/2018 9/1/2004 100.0000 -17,073.110 -17,291.86 17,073.11 -218.75 DD 09/01/03 9/1/2004 SEC ID: 31403BR54 9/1/2004 OCSF0752 2202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 28 ~ Transaction Detail . @ Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE DOI1II2 D •• •••••::mo 9/1/2004 -9/30/2004 Status: FINAL . Tr_!lde Date .. -• . -. "·--.. .. ., i ,. r .. , .. --~ ,. -. Price ~ -Net Gain/Loss Tran -I(, er· Settle Date l;,'. Cost C'-. Amount ' --. C ~ Type Description ' '• ~ .,,. . Reported Date '• Base Shares/Par :., Base ". Base Base ,;.it I'. -· . : I :-"'" PD FNMA POOL #0744316 5.000% 09/01/2018 9/1/2004 100.0000 -1,441.210 -1,459.68 1,441.21 -18.47 DD 09/01/03 9/1/2004 SEC ID: 31403B324 OCSF07522202 : LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL#0747914 5.000% 11/01/2018 9/1/2004 100.0000 -9,050.330 -9,166.29 9,050.33 -115.96 DD 11 /01/03 9/1/2004 SEC ID: 31403F3XO OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL #0748400 5.000% 08/01/2018 9/1/2004 100.0000 -11,760.330 -11,911.01 11,760.33 -150.68 DD 09/01/03 9/1/2004 SEC ID: 31403GNR9 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0748899 5.000% 12/01/2018 9/1/2004 100.0000 -12,369.200 -12,527.68 12,369.20 -158.48 DD 11/01/03 9/1/2004 SEC ID: 31403G7LO 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0750377 5.000% 11/01/2018 9/1/2004 100.0000 -71,303.490 -72,217.07 71,303.49 -913.58 DD 11/01/03 9/1/2004 SEC ID: 31403JUA2 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0750380 5.000% 11/01/2018 9/1/2004 100.0000 -16,291.460 -16,500.19 16,291.46 -208.73 DD 11 /01/03 9/1/2004 SEC ID: 31403JUD6 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0750445 5.000% 11/01/2018 9/1/2004 100.0000 -743.780 -753.31 743.78 -9.53 DD 11/01/03 9/1/2004 SEC ID: 31403JWE2 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0751960 5.000% 12/01/2018 9/1/2004 100.0000 -16,444.900 -16,655.60 16,444.90 -210.70 DD 11/01/03 9/1/2004 SEC ID: 31403LMH1 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD FNMA POOL #0753425 5.000% 11/01/2018 9/1/2004 100.0000 -26,821.150 -27,131.27 26,821.15 -310.12 DD 11/01/03 9/1/2004 SEC ID: 31403NA23 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 29 @ Transaction Detail ReportlD: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE DJ!l!I2 CJ ;JO 00000000 9/1/2004 -9/30/2004 Status: FINAL .,, Trade Date • ,. 1 -' ' I, u• Price . Cost Amount Net Gain/Loss Tran . " " -Settle Date ' -I~ . Type Description 'tl· '. Reported Date Base Shares/Par > -l.." :~: -· Base 1·. i;;. ,! Base -, ' ., Base PD FNMA POOL #0755165 5.000% 12/01/2018 9/1/2004 100.0000 -2,532.320 -2,564.77 2,532.32 -32.45 DD 11/01/03 9/1/2004 SEC ID: 31403Q6A3 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD FNMA POOL #0756372 5.000% 11/01/2018 9/1/2004 100.0000 -43,947.670 -44,455.81 43,947.67 -508.14 DD 11/01/03 9/1/2004 SEC ID: 31403SJR8 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD GNMA POOL#0596612 6.500% 09/15/2032 9/1/2004 100.0000 -16,840.900 -17,675.05 16,840.90 -834.15 DD 09/01/02 9/1/2004 SEC ID: 362008YH4 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD GNMA POOL #0569358 6.500% 04/15/2032 9/1/2004 100.0000 -24,316.450 -24,886.37 24,316.45 -569.92 DD 04/01/02 9/1/2004 SEC ID: 36200QQK3 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0569685 6.500% 02/15/2032 9/1/2004 100.0000 -1,442.760 -1,514.22 1,442.76 -71.46 DD 02/01/02 9/1/2004 SEC ID: 36200Q2S2 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0570019 6.500% 07/15/2032 9/1/2004 100.0000 -2,358.450 -2,475.27 2,358.45 -116.82 DD 07 /01/02 9/1/2004 SEC ID: 36200RG48 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0574323 6.500% 12/15/2031 9/1/2004 100.0000 -6,855.470 -7,195.03 6,855.47 -339.56 DD 12/01/01 9/1/2004 SEC ID: 36200WAY7 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0575364 6.500% 11/15/2031 9/1/2004 100.0000 -1,866.900 -1,959.37 1,866.90 -92.47 DD 11/01/01 9/1/2004 SEC ID: 36200XFD6 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL #0587117 6.500% 06/15/2032 9/1/2004 100.0000 -847.440 -889.41 847.44 -41.97 DD 06/01/02 9/1/2004 SEC ID: 36201MG22 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 30 ' .. Transaction Detail . @ ReportID: EWB009 Mellon Reported by Transaction Category Base Cunency: USD OCSD-CONSOLIDATE D'Dll2 0 00 ••o••o•• 9/1/2004 -9/30/2004 Status: FINAL --. -f ~ -, Trade Date 0 --.. C _,,, 1?'1f' •... • .., ' •;~. -~-I. ... '-· .. ~ i ...... . --; ' Settle Date · Price .. -~ ' Cost ,. · Amount Net Gain/Loss Tran •I' <" '"l , ' I".~ I .. Type Description •-• J-Reported Date Base Shares/Par Base ,, Base Base • y -o:-,, ti --.. ~) " PD GNMA POOL#0587439 6.500% 11/15/2032 9/1/2004 100.0000 -1,536.910 -1,613.03 1,536.91 -76.12 DD 12/01/02 9/1/2004 SEC ID: 36201MS45 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD GNMA POOL#0421389 6.500% 04/15/2026 9/1/2004 100.0000 -259.730 -272.60 259.73 -12.87 DD 04/01/96 9/1/2004 SEC ID: 36206 UC23 OCSF07522202 : LONG TERM OPER-PIMCO 9/1/2004 PD GNMA POOL #0449851 6. 500% 01/15/2028 9/1/2004 100.0000 -32.790 -34.41 32.79 -1.62 DD 01/01/98 9/1/2004 SEC ID: 36208FWLO OCSF07522202 : LONGTERM OPER-PIMCO 9/1/2004 PD GNMA POOL#0466845 6.500% 06/15/2028 9/1/2004 100.0000 -50.440 -52.94 50.44 -2.50 DD 06/01/98 9/1/2004 SEC ID: 36209BTA6 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0468052 6.500%07/15/2028 9/1/2004 100.0000 -423.280 -444.25 423.28 -20.97 DD 07 /01/98 9/1/2004 SEC ID: 36209CSM4 9/1/2004 OCSF07522202: LONGTERM OPER-PIMCO PD GNMA POOL #04 76041 6. 500% 06/15/2028 9/1/2004 100.0000 -245.220 -256.98 245.22 -11.76 DD 06/01/98 9/1/2004 SEC ID: 36209MZE7 9/1/2004 OCSF07522202 : LONG TERM OPER-PIMCO PD GNMA POOL #0478626 6.500% 01/15/2029 9/1/2004 100.0000 -175.260 -183.67 175.26 -8.41 DD 01 /01/99 9/1/2004 SEC ID: 36209QVT9 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0480598 6.500% 10/15/2028 9/1/2004 100.0000 -38.340 -40.18 38.34 -1.84 DD 10/01/98 9/1/2004 SEC ID: 36209S3F6 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0485527 6.500% 06/15/2031 9/1/2004 100.0000 -27,815.660 -29,193.41 27,815.66 -1,377.75 DD 06/01/01 9/1/2004 SEC ID: 36209YLG1 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 31 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USO OCSD-CONSOLIDATE D[]][]IJ2 O 00 ••o••o•• 9/1/2004 -9/30/2004 Status: FINAL -., ' Trade Date I .,. -• C Price ••:1 -.u· Tran " ,. Settle Date -~ I Cost ,. Amount ~ · Net Gain/Loss ' ' Type Description !t:.. ,· Report~d Date ', Base Shares/Par ~ Base Base Base ' . f•: ' -., ., PD GNMA POOL#0485610 6.500% 07/15/2031 9/1/2004 100.0000 -383.730 -402.74 383.73 -19.01 DD 07 /01/01 9/1/2004 SEC ID: 36209YN38 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD GNMA POOL#0485682 6.500% 08/15/2031 9/1/2004 100.0000 -2,211.360 -2,320.89 2,211.36 -109.53 DD 08/01/01 9/1/2004 SEC ID: 36209YRB6 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0485703 6.500% 08/15/2031 9/1/2004 100.0000 -73.580 -77.22 73.58 -3.64 DD 08/01/01 9/1/2004 SEC ID: 36209YRY6 9/1/2004 OCSF07522202: LONGTERM OPER-PIMCO PD GNMA POOL#0512235 6.500% 11/15/2029 9/1/2004 100.0000 -13.060 -13.71 13.06 -0.65 DD 11/01/99 9/1/2004 SEC ID: 36211GBC6 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0514326 6.500% 07/15/2029 9/1/2004 100.0000 -256.590 -268.90 256.59 -12.31 DD 07 /01/99 9/1/2004 SEC ID: 36211JLF2 9/1/2004 OCSF07522202: LONG TERM OPER -PIMCO PD GNMA POOL#0530053 6.500% 04/15/2031 9/1/2004 100.0000 -1,096.620 -1,150.94 1,096.62 -54.32 DD 04/01/01 9/1/2004 SEC ID: 36212CZS3 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL #0537885 6.500% 02/15/2031 9/1/2004 100.0000 -10,782.680 -11,316.76 10,782.68 -534.08 DD 02/01/01 9/1/2004 SEC ID: 36212MRE1 9/1/2004 OCSF07522202: LONGTERM OPER-PIMCO PD GNMA POOL #0547512 6. 500% 04/15/2031 9/1/2004 100.0000 -21.290 -22.34 21.29 -1.05 DD 04/01/01 9/1/2004 SEC ID: 36212YGV9 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL#0547715 6.500%02/15/2031 9/1/2004 100.0000 -83.390 -87.39 83.39 -4.00 DD 02/01/01 9/1/2004 SEC ID: 36212YN82 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 32 . Transaction Detail @ Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDi1l!Jill Ou• ••••Du•• 9/1/2004 -9/30/2004 Status: FINAL . -· , .. ·--:: .n~ tjr.: Trade Pate j . -. I •. . b '!"i '.'.1 , . --,. I " I • -~ " ·f. Settle Date -Price -Cost · Amount Net Gain/Loss Tran -r:_n;,:;, iJ,., L~I;'• .,,~ ) .~ ~t,"1 .... ~ < , l '' '1 -'' Type Description . Reported Date i Base Shares/Par -~ ....... Base Base Base r· ".l: :;..: • •;.n._, ... ,di. I PD GNMA POOL#0552322 6.500% 01/15/2032 9/1/2004 100.0000 -1,214.730 -1,274.90 1,214.73 -60.17 DD 01/01/02 9/1/2004 SEC ID: 36213ESK3 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD GNMA POOL#0552466 6.500% 03/15/2032 9/1/2004 100.0000 -13,801. 740 -14,485.36 13,801.74 -683.62 DD 03/01/02 9/1/2004 SEC ID: 36213EW36 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 PD GNMA POOL #0552659 6.500% 07/15/2032 9/1/2004 100.0000 -25,839.280 -27,119.13 25,839.28 -1,279.85 DD 07 /01/02 9/1/2004 SEC ID: 36213E5U6 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA POOL #0561017 6.500% 07/15/2031 9/1/2004 100.0000 -564.430 -592.39 564.43 -27.96 DD 07 /01/01 9/1/2004 SEC ID: 36213QG29 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA II POOL #0080023 VAR RT 12/20/2026 9/1/2004 100.0000 -3,209.350 -3,262.50 3,209.35 -53.15 DD 12/01/96 9/1/2004 SEC ID: 36225CAZ9 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA II POOL#080088M 7.375%06/20/2027 9/1/2004 100.0000 -5,049.160 -5,159.61 5,049.16 -110.45 DD 06/01/97 9/1/2004 SEC ID: 36225CC20 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA II POOL#0080395 VAR RT 04/20/2030 9/1/2004 100.0000 -9,193.680 -9,110.36 9,193.68 83.32 DD 04/01/00 9/1/2004 SEC ID: 36225CNM4 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO PD GNMA II POOL#080408X 6.500%05/20/2030 9/1/2004 100.0000 -53,762.940 -53,216.91 53,762.94 546.03 DD 05/01/00 9/1/2004 SEC ID: 36225CN28 9/1/2004 OCSF07522202: LONG TERM OPER-P!MCO PD GNMA POOL #0080867 VAR RT 04/20/2034 9/1/2004 100.0000 . -11,133.540 -10,832.59 11,133.54 300.95 DD 04/01/04 9/1/2004 SEC ID: 36225C6D3 9/1/2004 OCSF07522202: LONGTERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 33 @ Mellon OCSD-CONSOLIDATE D::m:2 0 CJD •mm•••• Transaction Detail Reported by Transaction Category 9/1/2004 -9/30/2004 Tran Trade Date Settle Date Reported Date Type D.escriptlon PD GNMAII POOL#0080900VAR RT 05/20/2034 9/1/2004 DD 05/01/04 9/1/2004 SEC ID: 36225DM2 OCSF07522202: LONG TERM OPER-PIMCO 9/ l/2004 PD PD PD PD GNMA II POOL #0080965 VAR RT 07/20/2034 DD 07 /01/04 SEC ID: 36225DCB8 OCSF07522202: LONG TERM OPER-PIMCO GNMA GTD REMIC TR 2000-9 FH VAR RT 02/16/2030 SEC ID: 3837H4NX9 OCSF07522202: LONG TERM OPER-PIMCO RESIDENTIAL ASSET 03-RSl l AIIB VAR RT 12/25/2033 DD 12/30/03 SEC ID: 760985K83 OCSF07522202: LONG TERM OPER-PIMCO S.BA GTD DEV PARiN 2001-20C 1 6.340% 03/01/2021 SEC ID: 83162CWO OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 9/1/2004 9/1/2004 9/16/2004 9/16/2004 9/16/2004 9/25/2004 9/25/2004 9/25/2004 9/1/2004 9/1/2004 9/1/2004 TOTAL FIXED INCOME SECURITIES U.S. DOLLAR: TOTAL FIXED INCOME SECURITIES BASE: TOTAL PRINCIPAL PAYMENTS BASE: MATURITIES CASH & CASH EQUIVALENTS U.S. DOLLAR MT FEDERAL HOME LN BKS CONS DISC MAT 09/01/2004 SEC ID: 313384E39 OCSF07511102: LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT 9/1/2004 9/1/2004 9/1/2004 Price Base 100.0000 100.0000 100.0000 100.0000 100.0000 100.0000 34 Shares/Par -1 ,260.940 -5,047.940 -18,270.170 -40,690.440 -274,962.580 -1,210,638.930 -1,210,638.930 -1,210,638.930 -6,300,000.000 Cost Base -1,226.86 -5,044.79 -18,270.17 -40,690.44 -274,962.58 -1,227,318.28 -1,227,318.28 -1,227,318.28 -6,280,708.53 Report ID: EWB009 Base Currency: USD Status: FINAL Amount Base 1,260.94 5,047.94 18,270.17 40,690.44 274,962.58 1,210,638.93 1,210,638.93 1,210,638.93 6,280,708.53 Net Gain/Loss Base 34.08 3.15 0.00 0.00 0.00 -16,679.35 -16,679.35 -16,679.35 0.00 Workbench - @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE DJ!JlI2 0 OD •DODD ••• 9/1/2004 -9/30/2004 Status: FINAL ~'.+1 ... •1• • I ~de Date ti •t-= ~ •~. 7 " ' . 7 Price .. .I Cost Amount Net Gain/Loss Tran I Settle Date .'~ - ' , Type Description • ' Reported Date i . Base Shares/Par Base Base Base - MT FEDERAL HOME LN MTG CORP DISC MAT 9/13/2004 100.0000 -5,900,000.000 -5,873,384.44 5,873,384.44 0.00 09/13/2004 9/13/2004 SEC ID: 313396F73 9/13/2004 OCSF0751 l 102: LIQUID OPER-PIMCO MT FEDERAL NATL MTG ASSN DISCOUNT MAT 9/1/2004 100.0000 -6,000,000.000 -5,981,496.67 5,981,496.67 0.00 09/01/2004 9/1/2004 SEC ID: 313588E35 OCSF07511102: LIQUID OPER-PIMCO 9/1/2004 MT US TREASURY BILL 0.000% 09/09/2004 DD 9/9/2004 100.0000 -2,200,000.000 -2, 193,070.86 2,193,070.86 0.00 03/ 11/04 9/9/2004 SEC ID: 912795RB9 9/9/2004 OCSF07511102: LIQUID OPER-PIMCO MT WELLS FARGO BK NA INS TL C /D 1. 450% 9/7/2004 100.0000 -7,100,000.000 -7,100,000.00 7,100,000.00 0.00 09/07/2004 DD 08/05/04 9/7/2004 SEC ID: 9497P04R9 9/7/2004 OCSF07522202: LONG TERM OPER-PIMCO TOTAL CASH & CASH EQUIVALENTS U.S. DOLLAR: -27,500,000.000 -27,428,660.50 27,428,660.50 0.00 TOTAL CASH & CASH EQUIVALENTS BASE: -27 ,500,000.000 -27,428,660.50 27,428,660.50 0.00 TOTAL MATURITIES BASE: -27 ,500,000.000 -27,428,660.50 27,428,660.50 0.00 MISCELLANEOUS ACTIVITY FIXED INCOME SECURITIES U.S. DOLLAR SW TO DELIVER OFF FRACTIONAL UNIT GNMA 9/27/2004 -0.040 -0.04 0.00 -0.04 POOL #0569358 9/27/2004 SEC ID: 36200QQK3 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO SW TO DELIVER OFF FRACTIONAL UNIT GNMA 9/27/2004 -0.020 -0.02 0.00 -0.02 POOL #0575364 9/27/2004 SEC ID: 36200XFD6 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 35 Transaction Detail @ Mellon Reported by Transaction Category ocs D-CONSOLIDATE DOIIDI2 0 ::JO oo::m•o•• 9/1/2004 -9/30/2004 -.. -.. . Trade Date -·.,-. -. • I Settle Date Tran ,· ~ Type Description -Reported Date ·- SW TO DELIVER OFF FRACTIONAL UNIT GNMA 9/27/2004 POOL #0587 439 9/27/2004 SEC ID: 36201 MS45 OCSF07522202: LONGTERM OPER-PIMCO 9/27/2004 SW TO DELIVER OFF FRACTIONAL UNIT GNMA 9/27/2004 POOL #0485610 9/27/2004 SEC ID: 36209YN38 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 SW TO DELIVER OFF FRACTIONAL UNIT GNMA 9/27/2004 POOL #0485703 9/27/2004 SEC ID: 36209YRY6 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO SW TO DELIVER OFF FRACTIONAL UNIT GNMA 9/27/2004 POOL #0552659 9/27/2004 SEC ID: 36213E5U6 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 SW TO DEUVER OFF FRACTIONAL UNIT GNMA 9/27/2004 POOL #0561017 9/27/2004 SEC ID: 36213Q029 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO TOTAL FIXED INCOME SECURITIES U.S. DOLLAR: TOTAL FIXED INCOME SECURITIES BASE: TOTAL MISCELLANEOUS ACTIVITY BASE: INTEREST CASH & CASH EQUIVALENTS U.S. DOLLAR IT FEDERAL HOME LN BKS CONS DISC MAT 09/01/2004 SEC ID: 313384E39 OCSF0751 l102: LIQUID OPER-PIMCO 10/11/2004 10:43:SSAM PDT 9/1/2004 9/1/2004 9/1/2004 i, II ' Price . ,· ,, Base Shares/Par -0.010 -0.020 -0.010 -0.010 -0.010 -0.120 -0.120 ---0.120 6,300,000.000 36 .-. ~ . s' .. . ,•• , .. _ ReportID: EWB009 Base Currency: USD Status: FINAL -· Cost Amount Net Gain/Loss . " ..'' -Base I Base Base ~ .. -.. -.. - -0.01 0.00 -0.01 -0.02 0.00 -0.02 -0.01 0.00 -0.01 -0.01 0.00 -0.01 -0.01 0.00 -0.01 -0.12 0.00 -0.12 -0.12 0.00 -0.12 -0.12 0.00 -0.12 19,291.47 19,291.47 0.00 Workbench . Transaction Detail @ ReportlD: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATED[]][][2 J CJD ••••DJ•• 9/1/2004 -9/30/2004 Status: FINAL -I• ~'-..~" r Trade Date ., -:-J .. ii .:f,1 --. .. ,-" = ,• Price J :'! ... '" Net Gain/Loss Tran --· ii Settle Date a Cost . Amount ' ,. -. ; -. ; Type Description ·l 1l, Reported Date Base Shares/Par "' j• .I ~ ' Base 'I Base Base [' • -r -• • -!J' . ' ·. ' IT FEDERAL HOME LN MTG CORP DISC MAT 9/13/2004 5,900,000.000 26,615.56 26,615.56 0.00 09/13/2004 9/13/2004 SEC ID: 313396F73 9/13/2004 OCSF07511102: LIQUID OPER-PIMCO IT FEDERAL NATL MTG ASSN DISCOUNT MAT 9/1/2004 6,000,000.000 18,503.33 18,503.33 0.00 09/01/2004 9/1/2004 SEC ID: 313588E35 OCSF07511102: LIQUID OPER-PIMCO 9/1/2004 IT US TREASURY BILL 0.000% 09/09/2004 DD 9/9/2004 2,200,000.000 6,929.14 6,929.14 0.00 03/ 11/04 9/9/2004 SEC ID: 912795RB9 9/9/2004 OCSF07511102: LIQUID OPER-PIMCO IT WELLS FARGO BKNAINSTLC/D 1.450% 9/7/2004 7,100,000.000 9,437.08 9,437.08 0.00 09/07/2004 DD 08/05 /04 9/7/2004 SEC ID: 9497P04R9 9/7/2004 OCSF07522202: LONG TERM OPER-PIMCO cw SHORT TERM FDS INT ADJ NET OF 9/30/2004 0.000 -6,324.22 -6,324.22 0.00 OVERNIGHT INTEREST 9/30/2004 SEC ID: 990000PJ4 9/30/2004 OCSF07511102: LIQUID OPER-PIMCO IT DREYFUS TREASURY CASH MGMT 9/2/2004 0.000 1,825.51 1,825.51 0.00 SEC ID: 996085247 9/1/2004 OCSF07511102: LIQUID OPER-PIMCO 9/2/2004 IT DREYFUS TREASURY CASH MGMT 9/2/2004 0.000 2,032.35 2,032.35 0.00 SEC ID: 996085247 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/2/2004 IT BSDT-LATE MONEY DEPOSIT ACCT 9/1/2004 0.000 0.08 0.08 0.00 SEC ID: 996087094 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO 9/1/2004 TOTAL CASH & CASH EQUIVALENTS U.S. DOLLAR: 27,500,000.000 78,310.30 78,310.30 0.00 TOTAL CASH & CASH EQUIVALENTS BASE: 27,500,000.000 78,310.30 78,310.30 0.00 10/11/2004 10:43:SSAM PDT Workbench 37 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE DOl]][2 0 OD •mm•••• 9/1/2004 -9/30/2004 Status: FINAL Trade Date 1; Price .. ' + Net Gain/Loss Tran · -: ----·\_" Settle Date ' •;,-••. Cost Amount ... :a U· -• ' -' Type ·Description ·; ,.1,, . · :·: _ .--Reported Date Base Shares/Par ]I ~.!-" Base Base Base FIXED INCOME SECURITIES U.S. DOLLAR IT FHLMC MULTICLASS MTG SER E3 A VAR RT 9/15/2004 19,112.800 2,801.88 2,801.88 0.00 08/15/2032 DD 12/01 /97 8/1/2004 SEC ID: 3133TCE95 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FHLMC MULTICLASS MTG SER E3 A VAR RT 9/15/2004 2.300 2.30 2.30 0.00 08/15/2032 DD 12/01 /97 8/1/2004 SEC ID: 3133TCE95 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FHLMC GROUP#78-6064 6.384% 01/01/2028 9/15/2004 871.900 188.24 188.24 0.00 DD 12/01/97 8/1/2004 SEC ID: 31348SWZ3 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FEDERAL NATL MTG ASSN DEBS 6.625% 9/15/2004 2,100,000.000 69,562.50 69,562.50 0.00 09/15/2009 DD 09/01 /99 9/15/2004 SEC ID: 31359MEY5 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL#0254510 5.000%11/01/2017 9/27/2004 11,180.520 2,939.81 2,939.81 0.00 DD 10/01/02 9/1/2004 SEC ID: 31371 KVB4 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0254631 5.000% 02/01/2018 9/27/2004 2,548.860 633.23 633.23 0.00 DD 01 /01/03 9/1/2004 SEC ID: 31371KY47 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0254760 5.000% 06/01/2018 9/27/2004 3,260.390 567.26 567.26 0.00 DD 05/01/03 9/1/2004 SEC ID: 31371 K5V9 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0254866 5.000%09/01/2018 9/27/2004 877.530 254.46 254.46 0.00 DD 08/01/03 9/1/2004 SEC ID: 31371LCB3 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 38 Transaction Detail . l @ Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE D:m:2 • •• •••••••• 9/1/2004 -9/30/2004 Status: FINAL --~ ~ -• ' --. J l -\i ' Trade Date . •:_, -. .. I] ' -,. ,. --1':-:-Price -Net Gain/Loss J . " Settle Date ·-., Cost " Amount ' Tran u ·-· 1.. .. 1• -; • ! -it],.._ I ' ... I '. Type Description ,aepotted Date Shares/Par Base .,·:· · • l ! .... " Base • ...~ . .l -:-~. , •-Base "'• l~T :; :. r•I Base ·-l" "I,. t; __ ·--' IT FNMA POOL #0254953 5.000% 11/01/2018 9/27/2004 5,509.260 1,349.13 1,349.13 0.00 DD 10/01/03 9/1/2004 SEC ID: 31371LE21 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0254987 5.000% 12 /01/2018 9/27/2004 10,227.190 3,646.35 3,646.35 0.00 DD 11/01/03 9/1/2004 SEC ID: 31371 LF46 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0323980 6.000% 04/01/2014 9/27/2004 4,164.990 802.44 802.44 0.00 DD 09/01/99 9/1/2004 SEC ID: 31374T2MO 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0357328 5.000% 01/01/2018 9/27/2004 395.390 107.29 107.29 0.00 DD 01/01/03 9/1/2004 SEC ID: 31376J4M8 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0357430 5.000% 09/01/2018 9/27/2004 26,499.220 5,667.51 5,667.51 0.00 DD 09/01/03 9/1/2004 SEC ID: 31376KA71 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0456482 6.000% 02/01/2014 9/27/2004 4,540.830 248.19 248.19 0.00 DD 02/01/99 9/1/2004 SEC ID: 31381CCT2 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL#0509649 6.000%09/01/2014 9/27/2004 1,009.210 634.01 634.01 0.00 DD 09/01/99 9/1/2004 SEC ID: 31383QEWO 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0535451 6.000% 06/01/2015 9/27/2004 3,638.850 629.11 629.11 0.00 DD 07 /01/00 9/1/2004 SEC ID: 31384 VZQ8 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0555363 5.000% 04 /01/2018 9/27/2004 5,564.200 1,350.28 1,350.28 0.00 DD 03/01/03 9/1/2004 SEC ID: 31385W5Yl 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 39 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD ocs D-CONSOLI DATEDJIIDI2 0 OD ••o••::m• 9/1/2004 -9/30/2004 Status: FINAL -,. . Trade,Date • D 1-••• -' Settle Date Price -.. II ;; '. Cost ,· Amount . , Net Gain/Loss Tran ' >; ,, l. ' . r Type Description --~ Reported Date Base Shares/Par 1.,. "!.",,;,~~ Base ·d---Base Base j,: : ) . ij --..:..·"-·"'.: .......... . IT FNMA POOL #0555453 5.000% 05/01/2018 9/27/2004 464.490 139.52 139.52 0.00 DD 04/01/03 9/1/2004 SEC ID: 31385XBW6 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0555545 5.000% 06/01/2018 9/27/2004 4,965.240 1,120.13 1,120.13 0.00 DD 05/01/03 9/1/2004 SEC ID: 31385XES2 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL#0555621 5.000%07/01/2018 9/27/2004 18,155.050 3,886.42 3,886.42 0.00 DD 06/01/03 9/1/2004 SEC ID: 31385XG68 9/27/2004 OCSF07522202: LONGTERM OPER-PIMCO IT FNMA POOL#0681309 5.000%02/01/2018 9/27/2004 7,957.430 2,084.24 2,084.24 0.00 DD 02/01/03 9/1/2004 SEC ID: 31391 Y3S4 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0681334 5.000% 02/01/2018 9/27/2004 869.140 253.37 253.37 0.00 DD 01/01/03 9/1/2004 SEC ID: 31391 Y4Tl 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA GTD REMIC P /T 02-76 PD 5.000% 9/27/2004 142,359.020 3,590.83 3,590.83 0.00 08/25/2022 DD 10/01 /02 9/1/2004 SEC ID: 31392FKF3 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0684908 5.000% 06/01/2018 9/27/2004 1,584.690 1,318.48 1,318.48 0.00 DD 05/01/03 9/1/2004 SEC ID: 31400D3Rl 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0685200 5.000% 03/01/2018 9/27/2004 2,164.430 745.76 745.76 0.00 DD 03/01/03 9/1/2004 SEC ID: 31400EGH7 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL#0685665 5.000%02/01/2018 9/27/2004 392.980 129.06 129.06 0.00 DD 02/01/03 9/1/2004 SEC ID: 31400EW22 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 40 • Gi>., Transaction Detail Report ID: EWB009 • ' '(!!,/ Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDOIIlll2JDDDDD•••DD 9/1/2004 -9/30/2004 Status: FINAL ·-" -· ·•· " Trade.Date ·. ." ·· · -::. Tran ' ~• -'~ Settle Date ·,. Price · ' '' ti Cost 1, Amount , -Net Gain/Loss Type Description -,--~; ~-_.-.· ,-:__ Reported Date Base Shares/Par "· f. _ Base .;;• · Base . , -~-Base IT FNMA POOL #0686318 5.000% 03 /01/2018 9/27/2004 1,325.570 1,098.94 1,098.94 0.00 DD 03/01/03 9/1/2004 SEC ID: 31400FPB7 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL#0688739 5.000%06/01/2018 9/27/2004 517.170 437.03 437.03 0.00 DD 06/01/03 9/1/2004 SEC ID: 31400JEL9 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0689859 5.000% 05/01/2018 9/27/2004 385.440 353.85 353.85 0.00 DD 05/01/03 9/1/2004 SEC ID: 31400KMG8 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0693834 5.000% 03/01/2018 9/27/2004 3,118.270 2,491.38 2,491.38 0.00 DD 03/01/03 9/1/2004 SEC ID: 31400PY74 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0695852 5.000% 05/01/2018 9/27/2004 1,194.200 888.92 888.92 0.00 DD 05/01/03 9/1/2004 SEC ID: 31400SBVO 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0695889 5.000% 05/01/2018 9/27/2004 11,637.810 2,980.75 2,980.75 0.00 DD 05/01/03 9/1/2004 SEC ID: 31400SC23 9/27/2004 OCSF0752 2202: LONG TERM OPER-PIMCO IT FNMA POOL #0697026 5.000% 05/01/2018 9/27/2004 693.500 94.94 94.94 0.00 DD 04/01/03 9/1/2004 SEC ID: 31400TLF2 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0702210 5.000% 05 /01/2018 9/27/2004 1,562.620 882.75 882.75 0.00 DD 05/01/03 9/1/2004 SEC ID: 31401ADP9 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL#0702328 5.000%05/01/2018 9/27/2004 2,670.900 552.54 552.54 0.00 DD 04/01/03 9/1/2004 SEC ID: 31401AHD2 9/27/2004 OCSF07522202: LONGTERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 41 @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATE D::m::2 0 •• ••o••o•• 9/1/2004 -9/30/2004 Status: FINAL Trade Date -a -> " t ; .. Price . r ...'.1 t--· Cost Amount Net Gain/Loss Tran ·J -Settle Date -., -~ ·, ',1: . Type De:scrlption . ,. R_eported Date Shares/Par '· Base Base Base .. Base ~ _Jri./1,: U• " -;.I'' ' . --~ .. IT FNMA POOL#0709148 5.000%06/01/2018 9/27/2004 4,727.860 1,122.54 1,122.54 0.00 DD 06/01/03 9/1/2004 SEC ID: 31401HZM7 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0709360 5.000%07 /01/2018 9/27/2004 7,452.620 2,615.53 2,615.53 0.00 DD 06/01/03 9/1/2004 SEC ID: 31401J856 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0709826 5.000% 06/01/2018 9/27/2004 1,722.560 439.35 439.35 0.00 DD 06/01/03 9/1/2004 SEC ID: 31401JSP4 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0709917 5.000% 06/01/2018 9/27/2004 2,620.340 924.36 924.36 0.00 DD 06/01/03 9/1/2004 SEC ID: 31401JVJ4 9/27/2004 OCSF07522202 : LONG TERM OPER-PIMCO IT FNMA POOL#0709963 5.000%06/01/2018 9/27/2004 2,225.210 85.11 85.11 0.00 DD 06/01/03 9/1/2004 SEC ID: 31401JWYO OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0710235 5.000% 06/01/2018 9/27/2004 2,672.000 2,439.53 2,439.53 0.00 DD 06/01/03 9/1/2004 SEC ID: 31401KBC8 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0713344 5.000% 06/01/2018 9/27/2004 70.820 66.52 66.52 0.00 DD 06/01/03 9/1/2004 SEC ID: 31401NP52 9/27/2004 OCSF07522202 : LONGTERM OPER-PIMCO IT FNMA POOL #0713365 5.000% 07/01/2018 9/27/2004 5,569.010 1,091.27 1,091.27 0.00 DD 07 /01/03 9/1/2004 SEC ID: 31401NQS1 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0720319 5.000% 07/01/2018 9/27/2004 6,186.360 2,982.21 2,982.21 0.00 DD 07 /01/03 9/1/2004 SEC ID: 31401 WG45 9/27/2004 OCSF07522202 : LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 42 -@ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDODIJ!2 • •• •••••••• 9/1/2004 -9/30/2004 Status: FINAL -,, I y···.. ,. .Trade-Date ~ ,.r• :" -;-. :' ~1,. -. ,}~at..d'f~ ll -; : --"I [ ~: -·~.: . ·~ ,,. ___ , ..... I •j Price 'l'. .... }',1 Net Gain/Loss .. ·-·'!!<I"" .. Settle Date ... ' 11• I' Cost '-' Amount Tran .,... J . . ', ,-j_ .. .:,..., .. , . " . ~t.~. ~ 1"· r-""" ~r Type Description " Reported Date t, ~ Base Shares/Par Base ~ ~-\:_. T • Base Base .., -~ ·~ .... .:. .~ l.rl.. • . ~ ~, .. ... ·" - IT FNMA POOL #0720369 5.000% 06 /01/2018 9/27/2004 46,360.120 8,772.05 8,772.05 0.00 DD 06/01/03 9/1/2004 SEC ID: 31401WJNO 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0721629 5.000% 07/01/2018 9/27/2004 1,344.360 1,198.26 1,198.26 0.00 DD 06/01/03 9/1/2004 SECID:31401XVW4 9/27/2004 OCSF07522202: LONGTERM OPER-PIMCO IT FNMA POOL #0723487 5.000% 06/01/2018 9/27/2004 962.420 975.85 975.85 0.00 DD 06/01/03 9/1/2004 SEC ID: 31402AXQ4 9/27/2004 OCSF07522202: LONGTERM OPER-PIMCO IT FNMA POOL #0729601 5.000%07 /01/2018 9/27/2004 6,915.960 1,658.76 1,658.76 0.00 DD 07 /01/03 9/1/2004 SEC ID: 31402HRW3 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0732873 5.000% 11/01/2018 9/27/2004 134.470 139.50 139.50 0.00 DD 10/01/03 9/1/2004 SEC ID: 31402MFN5 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL#0737130 5.000% 10/01/2018 9/27/2004 3,748.290 2,716.78 2,716.78 0.00 DD 10/01/03 9/1/2004 SEC ID: 31402S4P9 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL#0738211 5.000% 10/01/2018 9/27/2004 2,305.540 2,166.81 2,166.81 0.00 DD 10/01/03 9/1/2004 SEC ID: 31402UDQ2 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0738487 5.000% 10/01/2018 9/27/2004 5,826.530 802.75 802.75 0.00 DD 10/01/03 9/1/2004 SEC ID: 31402UNC2 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0740471 5.000% 10/01/2018 9/27/2004 2,873.420 2,819.25 2,819.25 0.00 DD 10/01/03 9/1/2004 SEC ID: 31402WT40 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 43 /i}'A Transaction Detail Report ID: EWB009 V!!/ Mell on Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDJ]][][2••••••••••• 9/1/2004 -9/30/2004 Status: FINAL Trade Date Tran . ~ 1r' • ~ _, Settle Date Price · ~,u :·-! ,·. t-:\ Cost .' -~ <~ Amount' Net Gain/Loss Type Descriptio1;1 4 ~: _} .,.:t....,•,.r: ·~ Reported Date Base Shares/Par ',; 1p_ ,• -•;'~ · Base . : , ., ·0 Base '-' _ " Base IT FNMA POOL #0740748 5.000% 10/01/2018 9/27/2004 3,948.030 3,122.62 3,122.62 0.00 DD 11/01/03 9/1/2004 SEC ID: 31402W5H7 OCSF07522202: LONG TERM OPER-PIMCO 9 /27 /2D04 IT FNMA POOL #0743868 5.000% 11/01/2018 9/27/2004 887.450 159.99 159.99 0.00 DD 10/01/03 9/1/2004 SEC ID: 31403BMR1 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL#0744008 5.000%07/01/2018 9/27/2004 17,073.110 4,139.44 4,139.44 0.00 DD 09 /01/03 9/1/2004 SEC ID: 31403BR54 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL#0744316 5.000%09/01/2018 9/27/2004 1,441.210 645.77 645.77 0.00 DD 09/01/03 9/1/2004 SEC ID: 314038324 OCSF07522202: LONG TERM OPER-PIMCO 9 /27/2004 IT FNMA POOL #0747914 5.000% 11/01/2018 9/27/2004 9,050.330 1,455.09 1,455.09 0.00 DD 11/01/03 9/1/2004 SEC ID: 31403F3XO OCSF07522202: LONG TERM OPER-PIMCO 9 /27/2004 IT FNMA POOL #0748400 5.000% 08/01/2018 9/27/2004 11,760.330 897.28 897.28 0.00 DD09/01/03 9/1/2004 SEC ID: 31403GNR9 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0748899 5.000% 12/01/2018 9/27/2004 12,369.200 3,880.18 3,880.18 0.00 DD 11/01/03 9/1/2004 SEC ID: 31403G7LO OCSF07522202: LONG TERM OPER-PIMCO 9 /27/2004 IT FNMA POOL#0750377 5.000%11/01/2018 9/27/2004 71,303.490 9,109.41 9,109.41 0.00 DD 11/01/03 9/1/2004 SEC ID: 31403JUA2 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL#0750380 5.000% 11/01/2018 9/27/2004 16,291.460 7,918.30 7,918.30 0.00 DD 11/01/03 9/1/2004 SEC ID: 31403JUD6 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 10/11/2004 10:43:SSAM PDT Workbench 44 Transaction Detail . . @ ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATE DOilll!::2 0 80 ••:::m•::m• 9/1/2004 -9/30/2004 Status: FINAL ~ Trade Dafe ---.. -{ "-. ,JL''W' I Settle Date Price ' Cost ,'" Amount Net Gain/Loss Tran ' J ... ,, :f I . ·., -~-Ji c' Type Descrlptlon ... if' ' Reported Date ''I" Base Shares/Par -~I ,. •J Base ·-: .!, Base Base ' ·~.' -~ -~ ' . 'i I IT FNMA POOL #0750445 5.000% 11/01/2018 9/27/2004 743.780 703.72 703.72 0.00 DD 11 /01/03 9/1/2004 SEC ID: 31403JWE2 OCSF07522202: LONG TERM OPER-PIMCO 9/27/2004 IT FNMA POOL #0751960 5.000% 12/01/2018 9/27/2004 16,444.900 3,382.35 3,382.35 0.00 DD 11/01/03 9/1/2004 SEC ID: 31403LMH1 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0753425 5.000% 11/01/2018 9/27/2004 26,821.150 3,609.27 3,609.27 0.00 DD 11/01/03 9/1/2004 SEC ID: 31403NA23 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO IT FNMA POOL #0755165 5.000% 12/01/2018 9/27/2004 2,532.320 2,466.71 2,466.71 0.00 DD 11/01/03 9/1/2004 SEC ID: 31403Q6A3 9/27/2004 OCSF07522202 : LONG TERM OPER-PIMCO IT FNMA POOL #0756372 5.000% 11/01/2018 9/27/2004 43,947.670 3,998.40 3,998.40 0.00 DD 11/01/03 9/1/2004 SEC ID: 31403SJR8 9/27/2004 OCSF07522202: LONGTERM OPER-PIMCO IT GNMA POOL#0596612 6.500% 09/15/2032 9/15/2004 16,840.900 1,525.79 1,525.79 0.00 DD 09/01/02 9/1/2004 SEC ID: 36200BYH4 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0569358 6.500% 04/15/2032 9/15/2004 24,316.450 3 ,988.43 3,988.43 0.00 DD 04/01/02 9/1/2004 SEC ID: 36200QQK3 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #0569685 6.500% 02/15/2032 9/15/2004 1,442.760 182.08 182.08 0.00 DD 02/01/02 9/1/2004 SEC ID: 36200Q2S2 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0570019 6.500% 07/15/2032 9/15/2004 2,358.450 317.30 317.30 0.00 DD 07 /01/02 9/1/2004 SEC ID: 36200RG48 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 45 @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDJm1!:2 ••••mm•••• 9/1/2004 -9/30/2004 Status: FINAL Trade Date Price ,,,::-,. Cost . Amount Net Gain/Loss Tran b Settle Date u• ,, ·,. -, I Type Description 1• Reported1Date Shares/Par I s Base .Base Base Base ~ -· ' ) . ~ .. IT GNMA POOL#0574323 6.500% 12/15/2031 9/15/2004 6,855.470 1,822.83 1,822.83 0.00 DD 12/01/01 9/1/2004 SEC ID: 36200WAY7 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0575364 6.500% 11/15/2031 9/15/2004 1,866.900 153.56 153.56 0.00 DD 11/01/01 9/1/2004 SEC ID: 36200XFD6 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #0587117 6. 500% 06/15/2032 9/15/2004 847.440 73.43 73.43 0.00 DD 06/01/02 9/1/2004 SEC ID: 36201MG22 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0587439 6.500% 11/15/2032 9/15/2004 1,536.910 234.77 234.77 0.00 DD 12/01/02 9/1/2004 SEC ID: 36201MS45 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #0421389 6.500% 04/15/2026 9/15/2004 259.730 60.34 60.34 0.00 DD 04/01/96 9/1/2004 SEC ID: 36206 UC23 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0449851 6.500% 01/15/2028 9/15/2004 32.790 108.18 108. 18 0.00 DD 01/01/98 9/1/2004 SEC ID: 36208FWLO 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0466845 6.500% 06/15/2028 9/15/2004 50.440 198.92 198.92 0.00 DD 06/01/98 9/1/2004 SEC ID: 36209BTA6 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #0468052 6. 500% 07/15/2028 9/15/2004 423.280 606.35 606.35 0.00 DD 07 /01/98 9/1/2004 SEC ID: 36209CSM4 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0476041 6.500% 06/15/2028 9/15/2004 245.220 837.45 837.45 0.00 DD 06/01/98 9/1/2004 SEC ID: 36209MZE7 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 46 [: ~ Mellon Transaction Detail ReportID: EWB009 Reported by Transaction Category Base Currency: USD OCS D-CONSOLIDAT E D[J[[][:2 D DD •Du••••• 9/1/2004 -9/30/2004 Status: FINAL Trade Date Tran Settle Date Price ~, Cost 'I Amount Net Gain/Loss e ~ •-ill , I: ~ ,. Type Description ~ Reported Date Base Shares/Par , I Base -Base Base --· IT GNMA POOL#0478626 6.500% 01/15/2029 9/15/2004 175.260 657.33 657.33 0.00 DD 01 /01/99 9/1/2004 SEC ID: 36209QVT9 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0480598 6.500% 10/15/2028 9/15/2004 38.340 156.70 156.70 0.00 DD 10/01/98 9/1/2004 SEC ID: 3620983F6 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #0485527 6.500% 06/15/2031 9/15/2004 27,815.660 1,823.02 1,823.02 0.00 DD 06/01/01 9/1/2004 SEC ID: 36209YLG 1 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0485610 6.500% 07/15/2031 9/15/2004 383.730 1,626.36 1,626.36 0.00 DD 07 /01/01 9/1/2004 SEC ID: 36209YN38 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #0485682 6. 500% 08/15/2031 9/15/2004 2,211.360 351.59 351.59 0.00 DD 08/01/01 9/1/2004 SEC ID: 36209YRB6 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0485703 6.500% 08/15/2031 9/15/2004 73.580 337.98 337.98 0.00 DD 08/01/01 9/1/2004 SEC ID: 36209YRY6 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #051223 5 6. 500% 11/15/2029 9/15/2004 13.060 45.73 45.73 0.00 DD 11 /01/99 9/1/2004 SEC ID: 36211GBC6 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #0514326 6.500% 07/15/2029 9/15/2004 256.590 580.25 580.25 0.00 DD 07 /01/99 9/1/2004 SEC ID: 36211JLF2 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL #0530053 6.500% 04/15/2031 9/15/2004 1,096.620 168.34 168.34 0.00 DD 04/01/01 9/1/2004 SEC ID: 36212CZS3 9/15/2004 OCSF07522202 : LONG TERM OPER-PIMCO 10/11 /2004 10:43:SSAM PDT Workbench 47 @ Transaction Detail Report ID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDJil!JI2 J J O•••••••• 9/1/2004 -9/30/2004 Status: FINAL . ,; • j -• ; ~ Trade Date .. -. .J.. '! .: .. , ... ,.,::.1. i i ... -. , . -·. ,, . {, Settle Date Price --;!~~ ~ Cost Amount Net Gain/Loss Tran • ., .. I -J ' Type Description . Reported Date Base Shares/Par I ~ Base Base Base ·-. _.,I ~ -. IT GNMA POOL#0537885 6.500% 02/15/2031 9/15/2004 10,782.680 500.36 500.36 0.00 DD 02/01/01 9/1/2004 SEC ID: 36212MRE1 OCSF07522202: LONGTERM OPER-PIMCO 9/15/2004 IT GNMA POOL#0547512 6.500% 04/15/2031 9/15/2004 21.290 44.18 44.18 0.00 DD 04/01/01 9/1/2004 SEC ID: 36212YGV9 OCSF07522202: LONG TERM OPER-PIMCO 9/15/2004 IT GNMA POOL #0547715 6. 500% 02/15/2031 9/15/2004 83.390 392.95 392.95 0.00 DD 02/01/01 9/1/2004 SEC ID: 36212YN82 9/15/2004 OCSF07522202: LONGTERM OPER-PIMCO IT GNMA POOL #0552322 6. 500% 01/15/2032 9/15/2004 1,214.730 282.87 282.87 0.00 DD 01 /01/02 9/1/2004 SEC ID: 36213ESK3 9/15/2004 OCSF07522202: LONGTERM OPER-PIMCO IT GNMA POOL #0552466 6.500% 03/15/2032 9/15/2004 13,801.740 1,878.02 1,878.02 0.00 DD 03/01/02 9/1/2004 SEC ID: 36213EW36 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0552659 6.500% 07/15/2032 9/15/2004 25,839.280 1,694.23 1,694.23 0.00 DD 07 /01/02 9/1/2004 SEC ID: 36213E5U6 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA POOL#0561017 6.500% 07/15/2031 9/15/2004 564.430 1,367.53 1,367.53 0.00 DD 07 /01/01 9/1/2004 SEC ID: 36213QG29 9/15/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA II POOL #0080023 VAR RT 12/20/2026 9/20/2004 3,209.350 682.48 682.48 0.00 DD 12/01/96 9/1/2004 SEC ID: 36225CAZ9 9/20/2004 OCSF07522202: LONGTERM OPER-PIMCO IT GNMA II POOL#080088M 7.375%06/20/2027 9/20/2004 5,049.160 677.12 677.12 0.00 DD 06/01/97 9/1/2004 SEC ID: 36225CC20 9/20/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 48 -• ,, @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLI DATE D0[][[2 0 OD O•u•DOOO 9/1/2004 -9/30/2004 Status: FINAL -Trade Date -t j••, ~ --II : " ,,. -Price --Cost Amount Net Gain/Loss Tran Settle Date ~ -" ' ~ Type Description " ... Shares/Par -:~:> ~! n .. ,~ Reported Date :, ,, Base Base . Base Base L , f . j - IT GNMA II POOL #0080395 VAR RT 04/20/2030 9/20/2004 9,193.680 582.38 582.38 0.00 DD 04/01/00 9/1/2004 SEC ID: 36225CNM4 9/20/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA II POOL #080408X 6.500% 05/20/2030 9/20/2004 53,762.940 5,162.60 5,162.60 0.00 DD 05/01/00 9/1/2004 SEC ID: 36225CN28 OCSF07522202: LONG TERM OPER-PIMCO 9/20/2004 IT GNMA POOL #0080867 VAR RT 04/20/2034 9/20/2004 11,133.540 2,524.55 2,524.55 0.00 DD 04/01/04 9/1/2004 SEC ID: 36225C6D3 9/20/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GNMA II POOL #0080900 VAR RT 05/20/2034 9/20/2004 1,260.940 952.20 952.20 0.00 DD 05/01/04 9/1/2004 SEC ID: 36225DM2 9/20/2004 OCSF07522202: LONGTERM OPER-PIMCO IT GNMA II POOL #0080965 VAR RT 07/20/2034 9/20/2004 5,047.940 4,082.93 4,082.93 0.00 DD 07 /01/04 9/1/2004 SEC ID: 36225DCB8 9/20/2004 OCSF07522202: LONG TERM OPER-PIMCO IT GENERAL ELEC CAP MTN #TR 00526 VAR RT 9/15/2004 2,500,000.000 10,509.72 10,509.72 0.00 03/15/2005 DD 03/20/02 9/15/2004 SEC ID: 36962GXX7 9/15/2004 OCSF07511102: LIQUID OPER-PIMCO IT GNMA GTD REMIC TR 2000-9 FH VAR RT 9/16/2004 18,270.170 979.84 979.84 0.00 02/16/2030 9/16/2004 SEC ID: 3837H4NX9 9/16/2004 OCSF07522202: LONG TERM OPER-PIMCO IT PACIFICORP SECD MTN #TR 00115 7.300% 9/1/2004 3,000,000.000 109,500.00 109,500.00 0.00 10/22/2004 DD 10/22 /92 9/1/2004 SEC ID: 69512EEU5 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO IT RESIDENTIAL ASSET 03-RSl 1 AIIB VAR RT 9/27/2004 40,690.440 1,460.21 1,460.21 0.00 12/25/2033 DD 12/30 /03 9/25/2004 SEC ID: 760985K83 9/27/2004 OCSF07522202: LONG TERM OPER-PIMCO 10/11/2004 10:43:SSAM PDT Workbench 49 @ Transaction Detail ReportID: EWB009 Mellon Reported by Transaction Category Base Currency: USD OCSD-CONSOLIDATEDJI]][200•••o•o::m• 9/1/2004 -9/30/2004 Status: FINAL ----Trade Date '+.,... ~ Price r •, Settle Date Cost Amount Net Gain/Loss Tran I ~ I . ,-Type Description I .,: ~ i J Reported Date .. Base Shares/Par ".,,,.. . Base . ; Base Base ~ ~. . . ,_ .. • . IT SBA GTD DEV PARTN 2001-20C 1 6.340% 9/1/2004 274,962.580 110,310.70 110,310.70 0.00 03/01/2021 9/1/2004 SEC ID: 83162CWO 9/1/2004 OCSF07522202: LONG TERM OPER-PIMCO IT VIRGINlA ELEC & PWR 01 SER A 5.750% 9/30/2004 l, 750,000.000 50,312.50 50,312.50 0.00 03/31/2006 DD 03/27 /01 9/30/2004 SEC ID: 927804ENO 9/30/2004 OCSF07522202: LONG TERM OPER-PIMCO TOTAL FIXED INCOME SECURITIES U.S. DOLLAR: 10,553,782.930 512,691.96 512,691.96 0.00 TOTAL FIXED INCOME SECURITIES BASE: 10,553,782.930 512,691.96 512,691.96 0.00 TOTAL INTEREST BASE: 38,053,782.930 591,002.26 591,002.26 0.00 TOTAL TRANSACTIONS: 16,060,715.030 -61,514,361.37 -16,980,126.35 234,769.00 -- 10/11/2004 10:43:SSAM PDT Workbench 50