Republic of the Philippines

ZAMBOANGA CITY WATER DISTRICT

Zamboanga City

ACCOUNTS RECEIVABLE

Accounts Receivable, December 31, 2010 (Beginning Balance)

Accounts Receivable - Water 62,953,169.60
Accounts Receivable - Sewer 1,213,458.57
Accounts Receivable - Surcharge 9,589,764.22
Accounts Receivable - Penalty (403,550.23) 73,352,842.16

Add: Billing - Jan to Jun 2011

Accounts Receivable - Water 182,644,117.92
Accounts Receivable - Sewer 6,957,776.10
Accounts Receivable - Surcharge 5,783,157.63
Accounts Receivable - Penalty 8,506,003.15 203,891,054.80
Total A/R 277,243,896.96
Less: Collection - Jan to Jun 2011
Accounts Receivable - Water
Current 123,101,515.61
Arrears 47,819,391.04
PYA 11,999,667.19 182,920,573.84
Accounts Receivable - Sewer 6,878,832.25
Accounts Receivable - Surcharge 5,117,498.48
Accounts Receivable - Penalty 1,674,500.17
Total Collection 196,591,404.74
Less: 2% Franchise Tax 173,408.36
Accounts Receivable, ending balance 80,479,083.86
 Republic of the Philippines
ZAMBOANGA CITY WATER DISTRICT
Zamboanga City

ACCOUNTS RECEIVABLE

Accounts Receivable, December 31, 2010 (Beginning Balance)

Accounts Receivable - Water 62,953,169.60
Accounts Receivable - Sewer 1,213,458.57
Accounts Receivable - Surcharge 9,589,764.22
Accounts Receivable - Penalty (403,550.23) 73,352,842.16

Less: Collection for Previous Years 11,999,667.19

Outstanding A/R 61,353,174.97
Add: Billing - Jan to Jun 2011
Accounts Receivable - Water 182,644,117.92
Accounts Receivable - Sewer 6,957,776.10
Accounts Receivable - Surcharge 5,783,157.63
Accounts Receivable - Penalty 8,506,003.15 203,891,054.80

Less: Collection - Jan to Jun 2011

Accounts Receivable - Water
Current 123,101,515.61
Arrears 47,819,391.04 170,920,906.65
Accounts Receivable - Sewer 6,878,832.25
Accounts Receivable - Surcharge 5,117,498.48
Accounts Receivable - Penalty 1,674,500.17
Total Collection 184,591,737.55
Less: 2% Franchise Tax 173,408.36
Accounts Receivable, ending 80,479,083.86

Government Accounts Receivable

Accounts Receivable - Water 28,658,498.90
Add: Billing - Jan to June 2011
Accounts Receivable - Water 499,624.00
Accounts Receivable - Sewer 12,541.00
Accounts Receivable - Surcharge 58,179.10 570,344.10
Government Accounts Receivable, ending 29,228,843.00
 Republic of the Philippines
ZAMBOANGA CITY WATER DISTRICT
Zamboanga City

ACCOUNTS RECEIVABLE - NET OF CITY GOV'T

As of December 31, 2011

Accounts Receivable, December 31, 2010 (Beginning Balance)

Accounts Receivable - Water 91,611,668.50
Accounts Receivable - Sewer 1,213,458.57
Accounts Receivable - Surcharge 9,589,764.22
Accounts Receivable - Penalty (403,550.23) 102,011,341.06

Add: Billing
Accounts Receivable - Water 332,372,314.22
Accounts Receivable - Sewer 12,707,858.42
Accounts Receivable - Surcharge 7,429,175.56
Accounts Receivable - Penalty 8,535,603.15 361,044,951.35

Total A/R 463,056,292.41

Less: Collection
Accounts Receivable - Water
Current 251,705,788.86
Arrears 103,097,771.53
PYA 15,205,164.02 370,008,724.41
Accounts Receivable - Sewer 13,861,343.18
Accounts Receivable - Surcharge 9,989,861.75
Accounts Receivable - Penalty 3,475,080.85
Total Collection 397,335,010.19
Less: 2% Franchise Tax (360,971.26)
Adjustments (59,921.00)
Accounts Receivable, ending balance 65,300,389.96
 ACCOUNTS RECEIVABLE - NET OF CITY GOV'T
As of December 31, 2012
Jan Feb Mar
Accounts Receivable, December 31, 2011 (Beginning Balance)
Accounts Receivable - Water 53,554,366.05
Accounts Receivable - Sewer 59,973.81
Accounts Receivable - Surcharge 7,029,078.03
Accounts Receivable - Penalty 4,656,972.07 65,300,389.96

Add: Billing
Accounts Receivable - Water 451,202,305.37 35,355,461.00 31,253,765.32 30,777,302.46
Accounts Receivable - Sewer 16,221,505.78 1,141,655.59 1,092,235.62 1,063,607.87
Accounts Receivable - Surcharge 12,362,783.00 990,523.09 808,256.48 827,984.73
Accounts Receivable - Penalty 1,200.00 479,787,794.15 100.00 100.00 100.00

Total A/R 545,088,184.11 37,487,739.68 33,154,357.42 32,668,995.06

Less: Collection
Accounts Receivable - Water
Current 316,713,514.65 22,034,986.58 23,114,281.44 23,005,850.19
Arrears 119,031,879.20 5,344,889.19 8,228,710.80 8,440,197.62
PYA 8,788,756.15 444,534,150.00 5,027,935.80 866,675.56 461,743.73
Accounts Receivable - Sewer 16,032,612.62 1,165,604.62 1,098,004.56 1,122,742.30
Accounts Receivable - Surcharge 10,678,798.20 903,002.36 761,527.65 728,160.54
Accounts Receivable - Penalty 2,233,801.06 295,404.35 370,100.15 299,420.36
Total Collection 473,479,361.88
Less: 2% Franchise Tax (569,500.86) 31,109.50 35,270.50 35,419.67
Adjustments -
Accounts Receivable, ending balance 71,039,321.37 36,024.78 30,255.84 (28,878.59)

ACCOUNTS RECEIVABLE - CITY GOV'T

As of December 31, 2012
Jan Feb Mar
Accounts Receivable, December 31, 2011 (Beginning Balance)
Accounts Receivable - Water 39,818,195.51
Accounts Receivable - Sewer 765,058.04
Accounts Receivable - Surcharge 4,019,733.62
Accounts Receivable - Penalty - 44,602,987.17

Billing - City Government

Accounts Receivable - Water 5,321,625.00 451,396.00 432,122.00 340,540.00
Accounts Receivable - Sewer 124,106.00 8,349.00 11,154.00 8,437.00
Accounts Receivable - Surcharge 507,517.90 28,043.00 40,495.10 33,713.10
Accounts Receivable - Penalty - 5,953,248.90
Adjustments -

Total A/R 50,556,236.07

Less: Collection - City Government

Accounts Receivable - Water
Current 38,412,221.40
Arrears -
PYA - 38,412,221.40
Accounts Receivable - Sewer -
Accounts Receivable - Surcharge -
Accounts Receivable - Penalty -
Total Collection 38,412,221.40
Accounts Receivable, ending balance 12,144,014.67

TOTAL ACCOUNTS RECEIVABLE 83,183,336.04

Ending Balance
Regular Concessionaires
Accounts Receivable - Water 59,653,020.56
Accounts Receivable - Sewer 248,866.97
Accounts Receivable - Surcharge 8,713,062.83
Accounts Receivable - Penalty 2,424,371.01

Government
Accounts Receivable - Water 6,727,599.11
Accounts Receivable - Sewer 889,164.04
Accounts Receivable - Surcharge 4,527,251.52
Accounts Receivable - Penalty -

TOTAL 83,183,336.04
Apr May Jun Jul Aug Sep Oct Nov

42,360,815.79 37,344,384.95 39,969,323.66 37,516,384.83 40,196,648.93 39,085,059.04 38,334,551.47 40,171,077.54

1,535,451.96 1,335,077.16 1,444,508.77 1,462,238.81 1,474,867.14 1,371,008.25 1,341,845.53 1,508,470.88
1,054,561.85 988,735.64 977,771.60 1,090,644.81 1,129,128.00 1,104,983.39 1,093,001.40 1,132,992.22
100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00

44,950,929.60 39,668,297.75 42,391,704.03 40,069,368.45 42,800,744.07 41,561,150.68 40,769,498.40 42,812,640.64

26,675,252.85 28,769,212.10 27,017,612.43 29,359,227.92 27,190,125.44 26,606,809.64 29,104,694.17 26,765,597.16

8,871,924.84 11,813,200.28 9,648,462.07 11,034,757.19 11,193,536.69 10,453,591.15 11,514,574.88 11,101,831.10
317,253.55 370,168.65 292,573.83 407,716.21 203,860.32 180,857.38 174,718.11 237,126.54
1,489,744.41 1,398,263.01 1,465,959.31 1,424,288.05 1,501,559.02 1,040,892.74 1,335,062.80 1,541,981.80
747,108.27 1,000,808.02 841,818.13 942,535.06 912,674.32 933,435.33 997,349.63 965,307.70
333,387.47 375,270.58 339,218.53 220,999.62 - - - -

42,806.43 59,519.34 44,531.99 53,566.28 71,348.49 44,959.31 50,629.51 41,121.29

16,828.96 (46,356.89) (67,807.43) (29,856.67) (56,548.55) 273,566.96 280,349.69 246,838.77

Apr May Jun Jul Aug Sep Oct Nov

569,386.00 464,324.00 406,655.00 376,886.00 483,654.00 409,469.00 445,157.00 503,526.00
12,295.50 27,763.00 10,862.50 10,621.00 9,011.50 5,561.00 8,004.00 4,482.50
84,833.45 9,438.30 38,188.40 63,426.45 8,321.60 40,492.35 72,126.60 41,853.05
Dec

38,837,530.38
1,450,538.20
1,164,199.79
100.00

41,452,368.37

27,069,864.73
11,386,203.39
248,126.47
1,448,510.00
945,071.19
-

59,218.55

248,866.97

Dec
 438,510.00
7,565.00
46,586.50

38,412,221.40
 ACCOUNTS RECEIVABLE - NET OF CITY GOV'T
As of December 31, 2013
Jan Feb Mar
Accounts Receivable, December 31, 2012 (Beginning Balance)
Accounts Receivable - Water 59,653,020.56
Accounts Receivable - Sewer 248,866.97
Accounts Receivable - Surcharge 8,713,062.83
Accounts Receivable - Penalty 2,424,371.01 71,039,321.37

Add: Billing
Accounts Receivable - Water 458,093,248.20 39,756,509.14 34,581,904.10 36,697,693.43
Accounts Receivable - Sewer 15,706,306.89 1,434,323.51 1,281,576.25 1,311,590.12
Accounts Receivable - Surcharge 12,157,199.23 1,044,759.61 996,349.53 1,031,482.41
Accounts Receivable - Penalty 61,436.30 486,018,190.62 100.00 603.63 603.63

Total A/R 557,057,511.99 42,235,692.26 36,860,433.51 39,041,369.59

Less: Collection 4,913,600.92 (1,239,805.69) 1,578,646.30

Accounts Receivable - Water 3,673,795.23 5,252,441.53
Current 296,560,363.86 28,281,060.92 26,172,437.07 25,530,356.15
Arrears 149,291,060.57 6,561,847.30 9,649,272.72 9,588,690.98
PYA 13,463,989.54 459,315,413.97 7,054,298.21 850,542.65 764,396.01
Accounts Receivable - Sewer 15,727,987.82 1,400,933.29 1,293,885.49 1,314,719.46
Accounts Receivable - Surcharge 11,028,531.01 1,154,522.33 916,482.84 907,219.59
Accounts Receivable - Penalty - - - -
Total Collection 486,071,932.80
Less: 2% Franchise Tax (620,119.73) 59,395.19 46,865.71 46,368.92
Adjustment, Water 5,566.00 928.00 1,968.00
Adjustment, Surcharge 289.60 92.80 196.80
Accounts Receivable, ending balance 70,371,315.06 8,603,300.11 8,683,259.60 8,807,719.22

ACCOUNTS RECEIVABLE - CITY GOV'T 282,257.19 270,040.75

As of December 31, 2013
Jan Feb Mar
Accounts Receivable, December 31, 2012 (Beginning Balance)
Accounts Receivable - Water 6,727,599.11
Accounts Receivable - Sewer 889,164.04
Accounts Receivable - Surcharge 4,527,251.52
Accounts Receivable - Penalty - 12,144,014.67

Billing - City Government

Accounts Receivable - Water 5,886,247.49 491,642.00 448,316.00 445,356.00
Accounts Receivable - Sewer 65,396.67 4,375.50 5,027.50 5,732.00
Accounts Receivable - Surcharge 257,053.17 33,869.80 32,703.35 13,740.20
Accounts Receivable - Penalty - 6,208,697.33
Adjustmen - Water 933.00

Total A/R 18,353,645.00 19,715,739.73 486,046.85 464,828.20

Less: Collection - City Government

Accounts Receivable - Water
Current -
Arrears -
PYA - -
Accounts Receivable - Sewer -
Accounts Receivable - Surcharge -
Accounts Receivable - Penalty -
Total Collection -
Accounts Receivable, ending balance 18,353,645.00

TOTAL ACCOUNTS RECEIVABLE 88,724,960.06

Ending Balance
Regular Concessionaires
Accounts Receivable - Water 57,816,301.06
Accounts Receivable - Sewer 227,475.64
Accounts Receivable - Surcharge 9,841,731.05
Accounts Receivable - Penalty 2,485,807.31

Government
Accounts Receivable - Water 12,614,779.60
Accounts Receivable - Sewer 954,560.71
Accounts Receivable - Surcharge 4,784,304.69
Accounts Receivable - Penalty -

TOTAL 88,724,960.06 -
Apr May Jun Jul Aug Sep Oct Nov

38,180,800.57 39,157,287.81 39,613,724.46 38,884,469.76 40,035,138.86 39,470,376.22 37,144,839.21 38,214,629.34

1,383,249.72 1,417,791.17 1,341,755.31 1,321,852.88 1,398,743.59 1,437,825.47 892,760.68 1,254,721.93
892,091.29 1,258,770.30 1,303,351.91 1,019,972.14 1,026,331.41 1,967,090.93 (899,698.81) 1,318,982.09
603.63 603.63 603.63 7,603.63 11,223.63 8,873.63 10,370.00 8,873.63

40,456,745.21 41,834,452.91 42,259,435.31 41,233,898.41 42,471,437.49 42,884,166.25 37,148,271.08 40,797,206.99

(2,335,871.45) (485,985.71) 2,910,204.66 (2,476,459.30) 2,135,285.11 30,098,351.82 (13,419,288.03) (5,559,842.40)

2,916,570.08 2,430,584.37 5,340,789.03 2,864,329.73 4,999,614.84 35,097,966.66 21,678,678.63 16,118,836.23
29,062,117.43 27,473,629.96 25,742,391.18 30,237,659.85 26,917,797.40 6,592,272.85 21,173,828.29 23,996,878.88
11,454,554.59 12169643.56 10,961,128.62 11,123,269.21 10,982,056.35 2,779,751.55 29,390,298.95 19,777,592.86
514,059.39 1,165,595.69 660,720.82 1,656,538.25 254,932.39 77,876.05 165,828.69 136,220.92
1,377,845.40 1,449,580.16 1,310,574.60 1,483,185.18 1,409,948.36 191,320.80 1,661,994.43 1,222,742.64
1,075,553.84 1,093,252.15 991,243.46 1,154,548.01 949,071.43 258,003.44 431,928.86 973,011.76
- - - - - - - -

67,361.69 54,992.72 44,631.69 70,322.62 45,740.27 7,510.68 57,672.38 44,804.12

2,670.00

8,624,256.67 8,789,774.82 9,101,883.27 8,967,307.40 9,044,567.38 10,753,654.87 9,422,027.20 9,767,997.53

Apr May Jun Jul Aug Sep Oct Nov

425,293.49 435,708.00 435,145.00 478,765.00 504,474.00 455,446.00 679,170.00 560,628.00
4,136.67 4,749.00 4,539.50 3,918.00 4,639.00 4,363.00 11,226.00 5,622.50
(67,792.43) 28,853.40 15,026.75 23,703.50 18,661.40 35,536.00 34,238.50 58,476.15

933.00

361,637.73 469,310.40 454,711.25 506,386.50 527,774.40 495,345.00 724,634.50 624,726.65

Dec

36,355,875.30
1,230,116.26
1,197,716.42
11,373.63

38,795,081.61

(3,877,012.46)
12,241,823.77
25,379,933.88
14,852,953.88
162,980.47
1,611,258.01
1,123,693.30
-

74,453.74

9,842,020.65

Dec
526,304.00
7,068.00
30,036.55

563,408.55
Accounts Receivable -
Water January February March April May
Collection - Current 32,819,375.28 29,465,919.04 29,419,041.07 29,497,379.03 31,037,303.23
Collection - Arrears - - - - -
A/R Water - end - - - - -
32,819,375.28 29,465,919.04 29,419,041.07 29,497,379.03 31,037,303.23

Accounts Receivable - Sewer

Collection 1,311,393.99 1,094,770.35 1,124,734.21 1,132,660.48 1,120,224.31
A/R - end - - - - -
1,311,393.99 1,094,770.35 1,124,734.21 1,132,660.48 1,120,224.31
Accounts Receivable -
Surcharge
Collection 943,381.48 927,141.88 962,020.51 1,042,115.76 929,188.78
A/R - end - - - - -
943,381.48 927,141.88 962,020.51 1,042,115.76 929,188.78
Accounts Receivable -
Penalty
Collection - - - - -
A/R - end - - - - -
- - - - -
TOTAL BILLING
TOTAL COLLECTION 35,074,150.75 31,487,831.27 31,505,795.79 31,672,155.27 33,086,716.32
A/R, END - - - - -
35,074,150.75 31,487,831.27 31,505,795.79 31,672,155.27 33,086,716.32
Collection % 0% 0% 0% 0% 0%
A/R - end % 100% 100% 100% 100% 100%

66,561,982.02 98,067,777.81 129,739,933.08 162,826,649.40

- - - -
66,561,982.02 98,067,777.81 129,739,933.08 162,826,649.40

0.00% 0.00% 0.00% 0.00%

 June July August September TOTAL
Accounts Receivable -
Water 30,405,100.27 32,475,564.51 30,104,958.88 31,161,481.06 276,386,122.37
Collection - Current - - - 22,174,066.29 22,174,066.29
Collection - Arrears - - - 9,611,249.87 9,611,249.87
A/R Water - end 30,405,100.27 32,475,564.51 30,104,958.88 (623,835.10) 244,600,806.21

Accounts Receivable - Sewer 1,173,992.76 1,123,179.04 1,104,135.32 1,106,235.01 10,291,325.47

Collection - - - 1,178,394.92 1,178,394.92
A/R - end 1,173,992.76 1,123,179.04 1,104,135.32 (72,159.91) 9,112,930.55

Accounts Receivable -
Surcharge 979,309.22 850,580.69 940,283.40 1,021,731.37 8,595,753.09
Collection - - - 859,855.04 859,855.04
A/R - end 979,309.22 850,580.69 940,283.40 161,876.33 7,735,898.05

Accounts Receivable -
Penalty - - - 100.00 100.00
Collection - - - 265,120.58 265,120.58
A/R - end - - - (265,020.58) (265,020.58)

TOTAL BILLING 32,558,402.25 34,449,324.24 32,149,377.60 33,289,547.44 295,273,300.93

TOTAL COLLECTION - - - 34,088,686.70 34,088,686.70
A/R, END 32,558,402.25 34,449,324.24 32,149,377.60 (799,139.26) 261,184,614.23

Collection % 0% 0% 0% 102% 12%

A/R - end % 100% 100% 100% -2% 88%

195,385,051.65 229,834,375.89 261,983,753.49 295,273,300.93

- - - 34,088,686.70
195,385,051.65 229,834,375.89 261,983,753.49 261,184,614.23

0.00% 0.00% 0.00% 11.54%

 ACCOUNTS RECEIVABLE - NET OF CITY GOV'T
As of December 31, 2014
Jan Feb Mar
Accounts Receivable, December 31, 2013 (Beginning Balance)
Accounts Receivable - Water 57,816,301.06
Accounts Receivable - Sewer 227,186.04
Accounts Receivable - Surcharge 9,842,020.65
Accounts Receivable - Penalty 2,485,807.31 70,371,315.06

Add: Billing
Accounts Receivable - Water 468,514,228.55 41,723,987.75 38,244,943.94 37,059,669.28
Accounts Receivable - Sewer 15,460,386.26 1,378,375.42 1,332,282.36 1,331,630.28
Accounts Receivable - Surcharge 13,165,288.75 1,258,556.81 1,000,381.88 1,018,469.14
Accounts Receivable - Penalty 286,952.98 497,426,856.54 10,103.63 20,103.63 20,429.08

Total A/R 567,798,171.60 44,371,023.61 40,597,711.81 39,430,197.78

Less: Collection 238,035.07 210,285.13 (1,128,449.58)

Accounts Receivable - Water
Current 335,983,937.32 27,531,001.37 26,344,872.94 27,545,602.59
Arrears 127,364,017.36 6,805,890.14 10,973,844.93 9,968,283.69
PYA 15,264,949.42 478,612,904.10 8,719,331.62 2,547,440.39 842,488.37
Accounts Receivable - Sewer 15,433,493.60 1,367,526.39 1,360,032.30 1,292,365.30
Accounts Receivable - Surcharge 13,108,138.56 1,341,563.94 1,192,530.84 990,482.95
Accounts Receivable - Penalty 91,594.52 - - -
Total Collection 507,246,130.78
Less: 2% Franchise Tax (612,833.85) 41,279.68 78,610.97 42,029.34
Adjustment, Water 11,764,986.29 8,287.55
Adjustment, Sewer 161,605.20
Adjustment, Surcharge 453,585.00
Accounts Receivable, ending balance 72,319,383.46 9,759,013.52 9,566,864.56 9,594,850.75

ACCOUNTS RECEIVABLE - CITY GOV'T

As of December 31, 2014
Jan Feb Mar
Accounts Receivable, December 31, 2013 (Beginning Balance)
Accounts Receivable - Water 12,614,779.60
Accounts Receivable - Sewer 954,560.71
Accounts Receivable - Surcharge 4,784,304.69
Accounts Receivable - Penalty - 18,353,645.00

Billing - City Government

Accounts Receivable - Water 11,073,676.00 512,600.00 555,670.00 598,756.00
Accounts Receivable - Sewer 72,943.50 6,368.50 6,473.50 5,979.50
Accounts Receivable - Surcharge 540,390.40 8,355.90 200,807.20 15,112.30
Accounts Receivable - Penalty - 11,687,009.90
AdjustmenT - Water (11,755,968.94)
AdjustmenT - Sewer (161,605.20)
AdjustmenT - Surcharge (453,585.00)

Total A/R 17,669,495.76

Less: Collection - City Government

Accounts Receivable - Water
Current -
Arrears -
PYA - -
Accounts Receivable - Sewer -
Accounts Receivable - Surcharge -
Accounts Receivable - Penalty -
Total Collection -
Accounts Receivable, ending balance 17,669,495.76
TOTAL ACCOUNTS RECEIVABLE 89,988,879.22

Ending Balance
Regular Concessionaires
Accounts Receivable - Water 58,869,777.95 70,802,264.61
Accounts Receivable - Sewer 415,683.90 1,281,582.91
Accounts Receivable - Surcharge 10,352,755.84 15,223,865.93
Accounts Receivable - Penalty 2,681,165.77

Government
Accounts Receivable - Water 11,932,486.66
Accounts Receivable - Sewer 865,899.01
Accounts Receivable - Surcharge 4,871,110.09
Accounts Receivable - Penalty -

TOTAL 89,988,879.22 -
Apr May Jun Jul Aug Sep Oct Nov

37,282,572.26 38,010,185.23 39,461,957.44 41,075,301.16 41,104,012.27 39,539,937.46 37,847,794.98 38,518,867.51

1,310,871.40 1,251,100.23 1,396,278.65 1,381,168.76 1,368,588.80 1,192,777.38 1,092,995.01 1,281,541.55
1,027,914.24 1,160,744.30 994,292.02 1,269,816.01 1,098,833.72 1,086,978.39 1,136,389.32 1,045,262.36
30,784.15 30,054.15 28,784.15 36,902.60 20,929.08 20,503.63 27,272.93 20,582.32

39,652,142.05 40,452,083.91 41,881,312.26 43,763,188.53 43,592,363.87 41,840,196.86 40,104,452.24 40,866,253.74

(2,665,533.99) (4,317,652.56) (3,928,908.31) 7,844,471.08 9,471,961.66 7,155,388.50 5,361,344.06 5,557,828.05

26,277,148.14 27,858,047.57 28,208,580.53 29,941,882.66 28,469,090.44 30,444,110.79 27,332,794.76 27,089,693.77

11,679,052.51 11173255.44 10,413,291.36 10,714,969.61 10,731,525.46 11,115,992.45 12,038,283.69 11,002,106.66
810,918.91 578,968.10 401,977.37 351,337.32 220,550.29 240,816.05 223,755.95 188,564.20
1,347,571.11 1,243,020.10 1,443,275.31 1,390,003.58 1,313,418.53 1,179,296.88 1,174,913.98 1,195,060.70
1,060,133.68 1,074,526.33 1,037,516.89 1,049,195.56 1,031,878.39 1,084,560.68 1,158,825.93 1,048,282.85
- - - - - 10,503.63 21,334.63 32,235.63

52,537.11 52,032.69 49,363.93 50,003.12 55,355.50 55,250.33 47,005.02 42,787.69

11,756,270.94 (341.00) - 768.80
161,605.20
453,585.00
9,562,631.31 9,648,849.28 9,605,624.41 10,279,829.86 10,346,785.19 10,349,202.90 10,326,766.29 10,323,745.80

Apr May Jun Jul Aug Sep Oct Nov

953,894.00 1,257,078.00 1,760,948.00 812,683.00 754,824.00 842,915.00 1,055,935.00 1,028,443.00
4,784.00 5,931.00 7,120.50 5,567.50 6,696.50 6,144.00 5,511.50 6,183.50
43,089.10 60,331.80 14,996.90 33,377.90 35,580.40 17,609.60 47,455.30 45,966.40

(11,755,968.94)
(161,605.20)
(453,585.00)
Dec

38,644,999.27
1,142,776.42
1,067,650.56
20,503.63

40,875,929.88

4,328,814.82

28,941,111.76
10,747,521.42
138,800.85
1,127,009.42
1,038,640.52
27,520.63

46,578.47

10,352,755.84

Dec
939,930.00
6,183.50
17,707.60
 Republic of the Philippines
ZAMBOANGA CITY WATER DISTRICT
Zamboanga City

COMPUTATION OF ALLOWANCE FOR BAD DEBTS FOR ACCOUNTS RECEIVABLE - CUSTOMERS

31-Dec-13
Particulars 1-60 days 61-180 days 181 - 1 year More than 1 year
Water 23,748,134.10 4,026,683.86 2,558,459.92 40,097,802.78
Sewer 149,339.75 109,050.00 114,758.44 808,888.16
Surcharge 1,236,088.78 312,759.18 426,514.43 12,650,673.35
Total 25,133,562.63 4,448,493.04 3,099,732.79 53,557,364.29
Bad Debts Percentage 1% 2% 3% 5%
Bad Debts for 2013 251,335.63 88,969.86 92,991.98 2,677,868.21
Allowance for Bad Debts as of 12/31/10

Adjustment for Allowance of Bad Debts

Prepared by: Checked by: Approved by:

SHARMAINE MAY G. TAN LUIS A. WEE ROBERTO R. MENDOZA

DM - GAD DM - AFMD AGM - Finance Group
OMERS

TOTALS
70,431,080.66
1,182,036.35
14,626,035.74
86,239,152.75

3,111,165.69
4,081,350.35

(970,184.67)

NDOZA
 Republic of the Philippines
ZAMBOANGA CITY WATER DISTRICT
Zamboanga City

COMPUTATION OF ALLOWANCE FOR BAD DEBTS FOR ACCOUNTS RECEIVABLE - CUSTOMERS

December 31, 2010
Particulars 1-60 days 61-180 days 181 - 1 year More than 1 year
Water 19,108,804.14 4,406,395.40 3,866,571.81 64,229,897.15
Sewer 108,511.25 127,014.95 147,088.27 830,844.10
Surcharge 806,907.60 478,205.85 390,180.25 7,914,470.52
Total 20,024,222.99 5,011,616.20 4,403,840.33 72,975,211.77
Bad Debts Percentage 1% 2% 3% 5%
Bad Debts for 2010 200,242.23 100,232.32 132,115.21 3,648,760.59
Allowance for Bad Debts as of 12/31/10

Adjustment for Allowance of Bad Debts

COMPUTATION OF ALLOWANCE FOR BAD DEBTS FOR ACCOUNTS RECEIVABLES - OTHERS

December 31, 2010

Particulars 1-60 days 61-180 days 181 - 1 year More than 1 year
Accounts Receivable - Others 5,701,907.60
Bad Debts Percentage 5%
Bad Debts for 2010 285,095.38

Bad Debts Recognized for 2010*

Allowance for Bad Debts
Allowance for Bad Debts as of 12/31/10
Adjustment for Allowance of Bad Debts
*Bad Debts Expense recognized for 2010 was incorrectly booked in Allowance for Bad Debts for A/R-Others instead of Allowance for Bad Debts for A/R-Customers
Prepared by: Checked by: Submitted by:

LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VA

Chief, Corporate Accountant B Division Manager C OIC - Finance and Admin Group
CUSTOMERS

TOTALS
91,611,668.50
1,213,458.57
9,589,764.22
102,414,891.29

4,081,350.35
8,511,854.49

(4,430,504.14)

- OTHERS

TOTALS
5,701,907.60

285,095.38

2,608,126.91
140,223.15
2,748,350.06
(2,463,254.68)
 Noted by:

LEONARDO REY D. VASQUEZ

General Manager
 ACCOUNTS RECEIVABLE - NET OF CITY GOV'T
As of December 31, 2015
Jan Feb Mar
Accounts Receivable, December 31, 2014 (Beginning Balance)
Accounts Receivable - Water 58,869,777.95
Accounts Receivable - Sewer 415,683.90
Accounts Receivable - Surcharge 10,352,755.84
Accounts Receivable - Penalty 2,681,165.77 72,319,383.46

Add: Billing
Accounts Receivable - Water 555,830,463.02 49,083,803.35 47,482,871.98 44,596,590.72
Accounts Receivable - Sewer 17,205,170.69 1,607,969.41 1,542,591.32 1,428,075.93
Accounts Receivable - Surcharge 15,679,454.28 1,392,053.36 1,162,728.36 1,315,797.99
Accounts Receivable - Penalty 143,200.89 588,858,288.88 20,503.63 11,526.43 10,503.63

Total A/R 661,177,672.34 52,104,329.75 50,199,718.09 47,350,968.27

Less: Collection
Accounts Receivable - Water
Current 393,916,509.69 35,238,577.80 32,337,531.32 34,849,886.60
Arrears 148,823,815.25 6,952,779.58 10,819,421.86 12,568,879.37
PYA 11,665,119.00 554,405,443.94 7,213,923.72 1,036,138.17 623,039.30
Accounts Receivable - Sewer 16,232,130.91 1,418,590.66 1,508,043.57 1,458,966.43
Accounts Receivable - Surcharge 14,741,328.11 1,300,897.11 1,094,957.44 1,259,820.33
Accounts Receivable - Penalty 136,235.89 18,003.63 19,003.63 10,503.63
Total Collection 585,515,138.85
Less: 2% Franchise Tax (698,258.15) 65,567.15 62,196.26 58,517.12
Adjustment, Water 16,222,845.75 (49,122.35)
Adjustment, Sewer 122,494.50
Adjustment, Surcharge 509,357.10
Accounts Receivable, ending balance 91,818,972.69

ACCOUNTS RECEIVABLE - CITY GOV'T

As of November 30, 2015
Jan Feb Mar
Accounts Receivable, December 31, 2014 (Beginning Balance)
Accounts Receivable - Water 11,932,486.66
Accounts Receivable - Sewer 865,899.01
Accounts Receivable - Surcharge 4,871,110.09
Accounts Receivable - Penalty - 17,669,495.76

Billing - City Government

Accounts Receivable - Water 10,609,488.60 1224298 1147419 898,256.00
Accounts Receivable - Sewer 87,335.00 9,923.50 7,999.00 7,749.00
Accounts Receivable - Surcharge 259,534.68 13,424.15 9,571.20 10,648.80
Accounts Receivable - Penalty - 10,956,358.28
AdjustmenT - Water -
AdjustmenT - Sewer -
AdjustmenT - Surcharge -

Total A/R 28,625,854.04

Less: Collection - City Government

Accounts Receivable - Water
Current 10,081,889.75 824,485.00 1,044,253.00 1,089,931.00
Arrears 2,011,265.35 75,575.60 35,717.15 42,663.55
PYA 4,178,813.00 16,271,968.10 133,900.20 861.70
Accounts Receivable - Sewer 122,494.50
Accounts Receivable - Surcharge 509,357.10
Accounts Receivable - Penalty -
Total Collection 16,903,819.70
Accounts Receivable, ending balance 11,722,034.34
TOTAL ACCOUNTS RECEIVABLE 103,541,007.03

Ending Balance
Regular Concessionaires 52,104,329.75 50,199,718.09 47,350,968.27
Accounts Receivable - Water 75,819,384.63 44,928,848.78 45,778,957.82 50,197,178.71
Accounts Receivable - Sewer 1,511,218.18 0.86 0.91 1.06
Accounts Receivable - Surcharge 11,800,239.11
Accounts Receivable - Penalty 2,688,130.77 53,351,975.40 51,364,707.29 48,267,622.07
45,828,909.38 46,858,927.97 51,329,773.26
Government 0.86 0.91 1.06
Accounts Receivable - Water 6,270,007.16
Accounts Receivable - Sewer 830,739.51 52,104,329.75 50,199,718.09 47,350,968.27
Accounts Receivable - Surcharge 4,621,287.67 41,291,296.78 42,076,983.03 46,286,171.42
Accounts Receivable - Penalty - 0.79 0.84 0.98

TOTAL 103,541,007.03 1,224,298.00 1,147,419.00 898,256.00

Apr May Jun Jul Aug Sep Oct Nov

40,070,401.76 41,112,916.76 45,836,911.13 47,023,305.56 47,547,924.61 49,020,601.81 47,127,871.46 49,910,857.98

1,259,759.30 1,311,328.74 1,404,392.70 1,448,833.18 1,397,543.02 1,428,831.04 1,437,036.33 1,537,590.09
1,119,593.48 1,193,813.52 1,165,895.40 1,398,468.33 1,316,356.84 1,320,584.23 1,419,289.52 1,322,257.65
11,664.10 10,000.00 10,500.00 10,900.00 10,900.00 11,328.00 11,328.00 11,328.00

42,461,418.64 43,628,059.02 48,417,699.23 49,881,507.07 50,272,724.47 51,781,345.08 49,995,525.31 52,782,033.72

29,680,634.50 29,091,536.75 30,955,498.84 35,438,284.85 31,668,353.61 34,917,513.52 32,999,156.53 32,338,108.98

11,628,284.79 11,179,977.36 12,016,104.29 14,403,409.21 12,933,844.98 14,646,337.20 13,641,651.64 14,415,444.62
409,382.89 637,662.95 274,628.70 480,050.66 242,865.15 223,327.24 163,150.04 164,765.92
1,192,965.80 1,142,911.24 1,424,450.95 1,352,120.64 1,330,778.16 1,374,128.87 1,372,060.17 1,432,296.79
1,129,370.27 1,120,371.60 1,134,311.38 1,275,654.30 1,170,585.24 1,378,012.44 1,283,921.23 1,382,507.98
11,023.00 11,500.00 8,664.00 8,926.00 9,400.00 12,000.00 10,656.00 8,828.00

47,120.92 44,554.02 51,742.94 68,442.49 55,099.36 57,821.14 55,497.54 65,363.08

11,710,857.25 1,877,589.37
86,729.00 12,077.50
450,036.65 27,713.05

Apr May Jun Jul Aug Sep Oct Nov

 633,548.00 626,286.00 1,052,554.00 1,024,103.00 1,189,394.30 673,672.30 596,863.00 795,073.00
6,306.00 7,432.00 7,691.50 6,533.50 5,281.00 6,104.50 6,611.00 9,023.50
4,479.10 28,786.20 37,926.10 67,425.30 14,592.10 26,190.43 21,879.85 7,093.70

1,093,681.00 463,154.00 493,349.50 1,111,193.25 598735 1,031,425.42 424,446.25 1,051,756.33

111,826.20 283,629.70 7,873.25 872,810.75 6162.05 241,266.90 153,886.95 116,519.15
422,584.00 449.40 3,602,919.00 8,570.50 2,324.00
86,729.00 12,077.50
450,036.65 27,713.05

42,461,418.64 43,628,059.02 48,417,699.23 49,881,507.07 50,272,724.47 51,781,345.08 436,097,769.62 A/R - Customer

43,642,278.36 42,546,296.95 45,539,029.46 52,478,395.00 35,402,104.74 52,327,992.03 412,841,081.85
1.03 0.98 0.94 1.05 0.70 1.01 0.95

43,105,751.74 44,290,563.22 49,515,870.83 50,979,568.87 51,481,991.87 52,487,312.31 444,845,363.60 A/R Total with City
44,847,785.56 43,293,080.65 46,040,252.21 54,462,399.00 36,007,001.79 53,600,684.35 422,268,814.17
1.04 0.98 0.93 1.07 0.70 1.02 0.95
42,461,418.64 43,628,059.02 48,417,699.23 49,881,507.07 50,272,724.47 51,781,345.08 436,097,769.62 Corrected A/R Customer w/o City
40,103,412.09 39,524,730.41 42,470,380.38 47,857,690.06 43,997,301.54 48,291,158.40 391,899,124.11 44,198,645.51
0.94 0.91 0.88 0.96 0.88 0.93 0.90

633,548.00 626,286.00 1,052,554.00 1,024,103.00 1,189,394.30 673,672.30 8,469,530.60 City Govt

Dec

47,016,405.90
1,401,219.63
1,552,615.60
12,719.10

49,982,960.23

34,401,426.39
13,617,680.35
196,184.26
1,224,817.63
1,210,918.79
7,728.00

66,336.13
2,683,521.48
23,688.00
31,607.40

Dec
 748,022.00
6,680.50
17,517.75

855,480.00
63,334.10
7,204.20
23,688.00
31,607.40

/R Total with City

orrected A/R Customer w/o City
 ACCOUNTS RECEIVABLE - NET OF CITY GOV'T
As of December 31,2016
Jan Feb Mar
Accounts Receivable, December 31, 2015 (Beginning Balance)
Accounts Receivable - Water 75,819,384.63
Accounts Receivable - Sewer 1,511,218.18
Accounts Receivable - Surcharge 11,800,239.11
Accounts Receivable - Penalty 2,688,130.77 91,818,972.69

Add: Billing
Accounts Receivable - Water 520,420,376.77 51,243,818.61 42,544,304.27 39,504,168.68
Accounts Receivable - Sewer 13,813,667.68 1,713,665.98 1,215,011.74 1,121,869.58
Accounts Receivable - Surcharge 14,082,023.90 1,513,195.01 1,115,295.43 1,187,599.56
Accounts Receivable - Penalty 1,367,322.01 549,683,390.36 16,402.49 11,328.00 13,965.60

Total A/R 641,502,363.05 54,487,082.09 44,885,939.44 41,827,603.42

Less: Collection
Accounts Receivable - Water
Current 362,382,648.71 35,615,247.65 30,093,723.29 29,139,316.76
Arrears 143,174,945.23 6,233,788.30 11,113,378.49 12,008,682.55
PYA 18,083,559.83 523,641,153.77 9,499,061.69 2,598,592.89 783,692.57
Accounts Receivable - Sewer 13,727,392.20 1,577,316.98 1,148,482.74 1,095,658.99
Accounts Receivable - Surcharge 14,603,846.45 1,432,021.63 1,243,539.31 1,180,300.70
Accounts Receivable - Penalty 158,950.39 4,719.00 14,960.00 5,848.70
Total Collection 552,131,342.81
Less: 2% Franchise Tax (861,084.11) 63,395.31 91,931.76 69,812.89
Adjustment, Water 3,723,894.58
Adjustment, Sewer 20,873.00
Adjustment, Surcharge 45,013.90
Accounts Receivable, ending balance 92,299,717.61

ACCOUNTS RECEIVABLE - CITY GOV'T

As of December 31, 2015
Jan Feb Mar
Accounts Receivable, December 31, 2015 (Beginning Balance)
Accounts Receivable - Water 6,270,007.16
Accounts Receivable - Sewer 830,739.51
Accounts Receivable - Surcharge 4,621,287.67
Accounts Receivable - Penalty - 11,722,034.34

Billing - City Government

Accounts Receivable - Water 6,379,303.00 611,613.00 690,968.00 421,896.00
Accounts Receivable - Sewer 70,978.50 7,310.50 4,937.50 1,625.50
Accounts Receivable - Surcharge 178,152.60 10,787.70 8,054.10 40,486.00
Accounts Receivable - Penalty - 6,628,434.10
AdjustmenT - Water (3,723,894.58)
AdjustmenT - Sewer (20,873.00)
AdjustmenT - Surcharge (45,013.90)

Total A/R 14,560,686.96

Less: Collection - City Government

Accounts Receivable - Water
Current -
Arrears -
PYA - -
Accounts Receivable - Sewer -
Accounts Receivable - Surcharge -
Accounts Receivable - Penalty -
Total Collection -
Accounts Receivable, ending balance 14,560,686.96
TOTAL ACCOUNTS RECEIVABLE 106,860,404.57

Ending Balance
Regular Concessionaires 44,885,939.44 41,827,603.42
Accounts Receivable - Water 75,461,418.10 43,614,083.83 43,429,807.70
Accounts Receivable - Sewer 1,618,366.66 0.97 1.04
Accounts Receivable - Surcharge 11,323,430.46
Accounts Receivable - Penalty 3,896,502.39 45,589,899.04 42,291,610.92
43,614,083.83 43,429,807.70
Government 0.96 1.03
Accounts Receivable - Water 8,925,415.58
Accounts Receivable - Sewer 880,845.01 44,885,939.44 41,827,603.42
Accounts Receivable - Surcharge 4,754,426.37 41,207,101.78 41,147,999.31
Accounts Receivable - Penalty - 0.92 0.98

TOTAL 106,860,404.57 690,968.00 421,896.00

Apr May Jun Jul Aug Sep Oct Nov

35,697,779.30 35,256,513.14 43,525,375.06 45,670,913.70 44,052,304.37 46,769,682.45 44,329,118.00 45,596,670.88

890,184.27 599,728.74 860,852.61 1,234,512.59 1,346,813.26 1,252,554.96 1,198,290.95 1,149,781.18
1,074,232.92 (163,887.61) 1,083,115.53 1,451,655.09 1,225,726.47 1,386,267.97 1,302,861.17 1,347,469.37
14,919.10 1,118,535.02 13,465.60 25,415.60 12,965.60 35,433.68 32,465.60 37,711.32

37,677,115.59 36,810,889.29 45,482,808.80 48,382,496.98 46,637,809.70 49,443,939.06 46,862,735.72 48,131,632.75

23,468,080.51 25,452,338.05 28,646,250.69 30,481,028.27 34,137,185.35 31,858,470.85 29,140,980.59 30,725,446.47

10,920,647.67 11,391,220.90 10,286,064.68 13,094,322.54 14,060,815.80 14,176,578.74 13,022,217.31 14,132,264.72
624,019.25 569,657.05 485,287.76 338,044.16 410,975.38 343,266.22 2,030,425.77 180,743.48
882,082.30 865,193.48 869,013.35 1,214,500.27 1,269,532.95 1,233,599.46 1,210,570.60 1,113,312.75
978,776.48 1,113,858.75 965,185.23 1,149,084.48 1,257,589.09 1,330,146.21 1,440,258.92 1,326,121.44
29,203.00 10,828.00 4,125.95 25,279.34 11,395.60 14,728.00 14,228.00 11,875.20

58,900.32 51,950.75 51,878.98 74,092.59 75,967.12 68,874.79 119,271.37 63,341.32

3,723,894.58
20,873.00
45,013.90

Apr May Jun Jul Aug Sep Oct Nov

 338,468.00 364,024.00 509,392.00 546,861.00 525,001.00 503,517.00 576,798.00 628,946.00
777.00 829.00 4,434.00 4,804.50 5,552.50 6,452.50 8,851.00 12,634.00
5,451.60 9,804.00 10,291.30 17,927.10 14,866.70 4,905.50 8,884.50 13,599.50

(3,723,894.58)
(20,873.00)
(45,013.90)

37,677,115.59 36,810,889.29 45,482,808.80 48,382,496.98 46,637,809.70 49,443,939.06 351,148,602.28 A/R - Customer

36,278,789.96 38,833,439.18 40,770,639.90 45,964,214.90 47,012,624.21 48,613,523.26 344,517,122.94
0.96 1.05 0.90 0.95 1.01 0.98 0.98

38,021,812.19 37,185,546.29 46,006,926.10 48,952,089.58 47,183,229.90 49,958,814.06 355,189,928.08 A/R Total with City
36,278,789.96 38,833,439.18 40,770,639.90 45,964,214.90 47,012,624.21 48,613,523.26 344,517,122.94
0.95 1.04 0.89 0.94 1.00 0.97 0.97
37,677,115.59 36,810,889.29 45,482,808.80 48,382,496.98 46,637,809.70 49,443,939.06 351,148,602.28 Corrected A/R Customer w/o City
34,388,728.18 36,843,558.95 38,932,315.37 43,575,350.81 48,198,001.15 46,035,049.59 330,328,105.14 20,820,497.14
0.91 1.00 0.86 0.90 1.03 0.93 0.94

338,468.00 364,024.00 509,392.00 546,861.00 525,001.00 503,517.00 3,900,127.00 City Govt

Dec

46,229,728.31
1,230,401.82
1,558,492.99
34,714.40

49,053,337.52

33,624,580.23
12,734,963.53
219,793.61
1,248,128.33
1,186,964.21
11,759.60

71,666.91

Dec
 661,819.00
12,770.50
33,094.60

/R Total with City

orrected A/R Customer w/o City
 ACCOUNTS RECEIVABLE - NET OF CITY GOV'T
As of August 31,2016
Jan Feb Mar
Accounts Receivable, December 31, 2015 (Beginning Balance)
Accounts Receivable - Water 75,819,384.63
Accounts Receivable - Sewer 1,511,218.18
Accounts Receivable - Surcharge 11,800,239.11
Accounts Receivable - Penalty 2,688,130.77 91,818,972.69

Add: Billing
Accounts Receivable - Water 474,190,648.46 51,243,818.61 42,544,304.27 39,504,168.68
Accounts Receivable - Sewer 12,583,265.86 1,713,665.98 1,215,011.74 1,121,869.58
Accounts Receivable - Surcharge 12,523,530.91 1,513,195.01 1,115,295.43 1,187,599.56
Accounts Receivable - Penalty 1,332,607.61 500,630,052.84 16,402.49 11,328.00 13,965.60

Total A/R 592,449,025.53 54,487,082.09 44,885,939.44 41,827,603.42

Less: Collection
Accounts Receivable - Water
Current 328,758,068.48 35,615,247.65 30,093,723.29 29,139,316.76
Arrears 130,439,981.70 6,233,788.30 11,113,378.49 12,008,682.55
PYA 17,863,766.22 477,061,816.40 9,499,061.69 2,598,592.89 783,692.57
Accounts Receivable - Sewer 12,479,263.87 1,577,316.98 1,148,482.74 1,095,658.99
Accounts Receivable - Surcharge 13,416,882.24 1,432,021.63 1,243,539.31 1,180,300.70
Accounts Receivable - Penalty 147,190.79 4,719.00 14,960.00 5,848.70
Total Collection 503,105,153.30
Less: 2% Franchise Tax (789,417.20) 63,395.31 91,931.76 69,812.89
Adjustment, Water 3,723,894.58
Adjustment, Sewer 20,873.00
Adjustment, Surcharge 45,013.90
Accounts Receivable, ending balance 92,344,236.51

ACCOUNTS RECEIVABLE - CITY GOV'T

As of November 30, 2015
Jan Feb Mar
Accounts Receivable, December 31, 2015 (Beginning Balance)
Accounts Receivable - Water 6,270,007.16
Accounts Receivable - Sewer 830,739.51
Accounts Receivable - Surcharge 4,621,287.67
Accounts Receivable - Penalty - 11,722,034.34

Billing - City Government

Accounts Receivable - Water 5,717,484.00 611,613.00 690,968.00 421,896.00
Accounts Receivable - Sewer 58,208.00 7,310.50 4,937.50 1,625.50
Accounts Receivable - Surcharge 145,058.00 10,787.70 8,054.10 40,486.00
Accounts Receivable - Penalty - 5,920,750.00
AdjustmenT - Water (3,723,894.58)
AdjustmenT - Sewer (20,873.00)
AdjustmenT - Surcharge (45,013.90)

Total A/R 13,853,002.86

Less: Collection - City Government

Accounts Receivable - Water
Current -
Arrears -
PYA - -
Accounts Receivable - Sewer -
Accounts Receivable - Surcharge -
Accounts Receivable - Penalty -
Total Collection -
Accounts Receivable, ending balance 13,853,002.86
TOTAL ACCOUNTS RECEIVABLE 106,197,239.37

Ending Balance
Regular Concessionaires 44,885,939.44 41,827,603.42
Accounts Receivable - Water 75,882,694.07 43,614,083.83 43,429,807.70
Accounts Receivable - Sewer 1,636,093.17 0.97 1.04
Accounts Receivable - Surcharge 10,951,901.68
Accounts Receivable - Penalty 3,873,547.59 45,589,899.04 42,291,610.92
43,614,083.83 43,429,807.70
Government 0.96 1.03
Accounts Receivable - Water 8,263,596.58
Accounts Receivable - Sewer 868,074.51 44,885,939.44 41,827,603.42
Accounts Receivable - Surcharge 4,721,331.77 41,207,101.78 41,147,999.31
Accounts Receivable - Penalty - 0.92 0.98

TOTAL 106,197,239.37 690,968.00 421,896.00

Apr May Jun Jul Aug Sep Oct Nov

35,697,779.30 35,256,513.14 43,525,375.06 45,670,913.70 44,052,304.37 46,769,682.45 44,329,118.00 45,596,670.88

890,184.27 599,728.74 860,852.61 1,234,512.59 1,346,813.26 1,252,554.96 1,198,290.95 1,149,781.18
1,074,232.92 (163,887.61) 1,083,115.53 1,451,655.09 1,225,726.47 1,386,267.97 1,302,861.17 1,347,469.37
14,919.10 1,118,535.02 13,465.60 25,415.60 12,965.60 35,433.68 32,465.60 37,711.32

37,677,115.59 36,810,889.29 45,482,808.80 48,382,496.98 46,637,809.70 49,443,939.06 46,862,735.72 48,131,632.75

23,468,080.51 25,452,338.05 28,646,250.69 30,481,028.27 34,137,185.35 31,858,470.85 29,140,980.59 30,725,446.47

10,920,647.67 11,391,220.90 10,286,064.68 13,094,322.54 14,060,815.80 14,176,578.74 13,022,217.31 14,132,264.72
624,019.25 569,657.05 485,287.76 338,044.16 410,975.38 343,266.22 2,030,425.77 180,743.48
882,082.30 865,193.48 869,013.35 1,214,500.27 1,269,532.95 1,233,599.46 1,210,570.60 1,113,312.75
978,776.48 1,113,858.75 965,185.23 1,149,084.48 1,257,589.09 1,330,146.21 1,440,258.92 1,326,121.44
29,203.00 10,828.00 4,125.95 25,279.34 11,395.60 14,728.00 14,228.00 11,875.20

58,900.32 51,950.75 51,878.98 74,092.59 75,967.12 68,874.79 119,271.37 63,341.32

3,723,894.58
20,873.00
45,013.90

Apr May Jun Jul Aug Sep Oct Nov

 338,468.00 364,024.00 509,392.00 546,861.00 525,001.00 503,517.00 576,798.00 628,946.00
777.00 829.00 4,434.00 4,804.50 5,552.50 6,452.50 8,851.00 12,634.00
5,451.60 9,804.00 10,291.30 17,927.10 14,866.70 4,905.50 8,884.50 13,599.50

(3,723,894.58)
(20,873.00)
(45,013.90)

37,677,115.59 36,810,889.29 45,482,808.80 48,382,496.98 46,637,809.70 49,443,939.06 351,148,602.28 A/R - Customer

36,278,789.96 38,833,439.18 40,770,639.90 45,964,214.90 47,012,624.21 48,613,523.26 344,517,122.94
0.96 1.05 0.90 0.95 1.01 0.98 0.98

38,021,812.19 37,185,546.29 46,006,926.10 48,952,089.58 47,183,229.90 49,958,814.06 355,189,928.08 A/R Total with City
36,278,789.96 38,833,439.18 40,770,639.90 45,964,214.90 47,012,624.21 48,613,523.26 344,517,122.94
0.95 1.04 0.89 0.94 1.00 0.97 0.97
37,677,115.59 36,810,889.29 45,482,808.80 48,382,496.98 46,637,809.70 49,443,939.06 351,148,602.28 Corrected A/R Customer w/o City
34,388,728.18 36,843,558.95 38,932,315.37 43,575,350.81 48,198,001.15 46,035,049.59 330,328,105.14 20,820,497.14
0.91 1.00 0.86 0.90 1.03 0.93 0.94

338,468.00 364,024.00 509,392.00 546,861.00 525,001.00 503,517.00 3,900,127.00 City Govt

orrected A/R Customer w/o City
 ACCOUNTS RECEIVABLE - NET OF CITY GOV'T
As of October 31,2017
Jan Feb Mar
Accounts Receivable, December 31, 2016 (Beginning Balance)
Accounts Receivable - Water 78,642,414.48
Accounts Receivable - Sewer 1,686,136.16
Accounts Receivable - Surcharge 11,348,509.31
Accounts Receivable - Penalty 3,896,502.39 95,573,562.34

Add: Billing
Accounts Receivable - Water 487,435,798.11 48,036,445.32 47,900,421.40 43,567,686.51
Accounts Receivable - Sewer 13,056,955.52 1,303,244.53 1,241,987.99 1,246,964.33
Accounts Receivable - Surcharge 14,183,424.63 1,237,024.09 1,222,530.56 1,525,738.29
Accounts Receivable - Penalty 524,975.55 515,201,153.81 47,958.93 38,000.73 101,013.16

Total A/R 610,774,716.15 50,624,672.87 50,402,940.68 46,441,402.29

Less: Collection
Accounts Receivable - Water
Current 339,314,949.23 32,863,106.70 30,746,845.18 34,517,455.16
Arrears 131,052,270.89 6,451,748.48 11,561,888.26 14,047,453.91
PYA 15,376,163.99 485,743,384.11 10,086,214.64 1,536,502.55 819,008.55
Accounts Receivable - Sewer 12,817,061.79 1,214,104.03 1,431,120.69 1,150,783.83
Accounts Receivable - Surcharge 13,523,542.14 1,475,429.37 1,218,211.86 1,367,666.08
Accounts Receivable - Penalty 632,691.90 70,450.73 38,145.73 46,690.73
Total Collection 512,716,679.94
Less: 2% Franchise Tax (700,694.66) 70,242.57 67,862.52 69,734.06
Adjustment, Water 3,572,692.41
Adjustment, Sewer 46,797.50
Adjustment, Surcharge 50,372.77
Accounts Receivable, ending balance 101,027,204.23

ACCOUNTS RECEIVABLE - CITY GOV'T

As of December 31, 2016
Jan Feb Mar
Accounts Receivable, December 31, 2016 (Beginning Balance)
Accounts Receivable - Water 5,744,419.20
Accounts Receivable - Sewer 813,075.51
Accounts Receivable - Surcharge 4,729,347.52
Accounts Receivable - Penalty - 11,286,842.23

Billing - City Government

Accounts Receivable - Water 6,499,910.54 520,441.00 641,815.00 527,314.00
Accounts Receivable - Sewer 76,317.00 5,292.00 10,291.00 5,476.00
Accounts Receivable - Surcharge 139,404.25 9,896.50 14,901.40 12,927.95
Accounts Receivable - Penalty - 6,715,631.79
AdjustmenT - Water (3,572,692.41)
AdjustmenT - Sewer (46,797.50)
AdjustmenT - Surcharge (50,372.77)

Total A/R 14,332,611.34

Less: Collection - City Government

Accounts Receivable - Water
Current -
Arrears -
PYA - -
Accounts Receivable - Sewer -
Accounts Receivable - Surcharge -
Accounts Receivable - Penalty -
Total Collection -
Accounts Receivable, ending balance 14,332,611.34
TOTAL ACCOUNTS RECEIVABLE 115,359,815.57

Ending Balance
Regular Concessionaires 50,402,940.68 46,441,402.29
Accounts Receivable - Water 83,206,826.23 44,996,211.72 51,130,049.71
Accounts Receivable - Sewer 1,972,827.39 0.89 1.10
Accounts Receivable - Surcharge 12,058,764.57
Accounts Receivable - Penalty 3,788,786.04 51,069,948.08 46,987,120.24
44,996,211.72 51,130,049.71
Government 0.88 1.09
Accounts Receivable - Water 8,671,637.33
Accounts Receivable - Sewer 842,595.01 50,402,940.68 46,441,402.29
Accounts Receivable - Surcharge 4,818,379.00 42,308,733.44 48,564,909.07
Accounts Receivable - Penalty - 0.84 1.05

TOTAL 115,359,815.57 641,815.00 527,314.00

Apr May Jun Jul Aug Sep Oct

49,184,255.52 48,291,316.11 49,907,025.98 47,107,631.04 52,892,564.82 52,231,905.26 48,316,546.15

1,250,728.90 1,358,991.73 1,318,367.41 1,271,364.28 1,367,348.19 1,377,847.26 1,320,110.90
1,308,742.97 1,444,409.92 1,491,127.50 1,315,334.00 1,522,803.29 1,604,125.11 1,511,588.90
87,030.24 85,590.24 86,968.77 29,258.89 16,009.53 16,572.53 16,572.53

51,830,757.63 51,180,308.00 52,803,489.66 49,723,588.21 55,798,725.83 55,230,450.16 51,164,818.48

30,654,206.53 36,195,929.46 34,805,268.82 34,000,670.66 37,230,403.90 33,225,668.58 35,075,394.24

10,508,733.82 16,892,614.16 13,801,705.19 14,303,807.78 14,561,640.54 14,038,905.45 14,883,773.30
1,110,131.50 425,037.50 303,437.54 306,604.27 295,509.08 216,471.17 277,247.19
1,234,156.65 1,441,628.58 1,284,656.91 1,244,514.78 1,362,902.94 1,201,384.76 1,251,808.62
1,113,422.71 1,663,258.33 1,279,485.54 1,383,622.83 1,365,180.46 1,281,897.44 1,375,367.52
32,693.00 90,883.17 116,822.72 89,142.47 89,536.81 36,166.74 22,159.80

60,852.57 78,955.47 79,378.55 65,757.36 79,671.94 58,136.81 70,102.81

3,572,692.41
46,797.50
50,372.77

Apr May Jun Jul Aug Sep Oct

 630,172.00 584,969.00 594,739.00 636,392.00 743,878.00 832,234.52 787,956.02
6,153.00 7,444.50 7,695.00 5,776.00 8,617.00 10,026.00 9,546.50
13,531.90 11,046.30 7,578.20 17,179.30 14,928.10 17,856.00 19,558.60

(3,572,692.41)
(46,797.50)
(50,372.77)

51,830,757.63 51,180,308.00 52,803,489.66 49,723,588.21 302,382,486.47

43,543,212.71 56,284,313.70 47,715,246.77 51,021,758.52 294,690,793.13
0.84 1.10 0.90 1.03 0.97

52,480,614.53 51,783,767.80 53,413,501.86 50,382,935.51 306,117,888.02

43,543,212.71 56,284,313.70 47,715,246.77 51,021,758.52 294,690,793.13
0.83 1.09 0.89 1.01 0.96
51,830,757.63 51,180,308.00 52,803,489.66 49,723,588.21 302,382,486.47
41,162,940.35 53,088,543.62 48,606,974.01 48,304,478.44 282,036,578.93
0.79 1.04 0.92 0.97 0.93

630,172.00 584,969.00 594,739.00 636,392.00 743,878.00 832,234.52 5,191,513.52

 2011 2012 2013 2014 2015
BEG A/R 102,011,341.06 109,903,377.13 83,183,336.04 88,724,960.06 89,988,879.22
BILLING 361,044,951.35 485,741,043.05 492,227,820.95 496,742,707.30 615,971,086.36
COLL 397,755,902.45 512,461,084.14 486,697,908.13 495,478,788.14 602,418,958.55
65,300,389.96 83,183,336.04 88,713,248.86 89,988,879.22 103,541,007.03
END 65,300,389.96 83,183,336.04 88,724,960.06 89,988,879.22 103,541,007.03
PY COLL 15,205,164.02 8,788,756.15 13,463,989.54 15,264,949.42 11,665,119.00

- - (11,711.20) - -
382,550,738.43 503,672,327.99 473,233,918.59 480,213,838.72 590,753,839.55
13% 16% 17% 13%

75,387,819.18
7,634,650.58
1,599,624.74
855,440.51
10,930,553.75
4,707,732.27
3,847,711.47
 2016
103,541,007.03

411,438,988.00
(307,897,980.97)

15,652,597.00

(307,897,980.97)
395,786,391.00
15%
 ACCOUNTS RECEIVABLE - NET OF CITY GOV'T
As of October 31,2017

Accounts Receivable, December 31, 2016 (Beginning Balance)

Accounts Receivable - Water 78,642,414.48
Accounts Receivable - Sewer 1,686,136.16
Accounts Receivable - Surcharge 11,348,509.31
Accounts Receivable - Penalty 3,896,502.39

Add: Billing
Accounts Receivable - Water 589,946,662.67
Accounts Receivable - Sewer 15,812,865.78
Accounts Receivable - Surcharge 17,290,986.53
Accounts Receivable - Penalty 559,890.61

Total A/R

Less: Collection
Accounts Receivable - Water
Current 409,710,827.57
Arrears 162,353,789.31
PYA 15,872,420.50
Accounts Receivable - Sewer
Accounts Receivable - Surcharge
Accounts Receivable - Penalty
Total Collection
Less: 2% Franchise Tax
Adjustment, Water
Adjustment, Sewer
Adjustment, Surcharge
Accounts Receivable, ending balance

ACCOUNTS RECEIVABLE - CITY GOV'T

As of December 31, 2016

Accounts Receivable, December 31, 2016 (Beginning Balance)

Accounts Receivable - Water 5,744,419.20
Accounts Receivable - Sewer 813,075.51
Accounts Receivable - Surcharge 4,729,347.52
Accounts Receivable - Penalty -

Billing - City Government

Accounts Receivable - Water 8,053,170.81
Accounts Receivable - Sewer 101,748.50
Accounts Receivable - Surcharge 174,873.00
Accounts Receivable - Penalty -
AdjustmenT - Water
AdjustmenT - Sewer
AdjustmenT - Surcharge

Total A/R

Less: Collection - City Government

Accounts Receivable - Water
Current -
Arrears -
PYA -
Accounts Receivable - Sewer
Accounts Receivable - Surcharge
Accounts Receivable - Penalty
Total Collection
Accounts Receivable, ending balance
TOTAL ACCOUNTS RECEIVABLE

Ending Balance
Regular Concessionaires
Accounts Receivable - Water
Accounts Receivable - Sewer
Accounts Receivable - Surcharge
Accounts Receivable - Penalty

Government
Accounts Receivable - Water
Accounts Receivable - Sewer
Accounts Receivable - Surcharge
Accounts Receivable - Penalty

TOTAL
ET OF CITY GOV'T
2017
Jan Feb Mar

95,573,562.34

48,036,445.32 47,900,421.40 43,567,686.51

1,303,244.53 1,241,987.99 1,246,964.33
1,237,024.09 1,222,530.56 1,525,738.29
623,610,405.59 47,958.93 38,000.73 101,013.16

719,183,967.93 50,624,672.87 50,402,940.68 46,441,402.29

32,863,106.70 30,746,845.18 34,517,455.16

6,451,748.48 11,561,888.26 14,047,453.91
587,937,037.38 10,086,214.64 1,536,502.55 819,008.55
15,608,975.11 1,214,104.03 1,431,120.69 1,150,783.83
16,413,414.83 1,475,429.37 1,218,211.86 1,367,666.08
668,311.49 70,450.73 38,145.73 46,690.73
620,627,738.81
(856,546.50) 70,242.57 67,862.52 69,734.06
7,799,646.83
106,194.50
105,415.02
105,710,938.97

Jan Feb Mar

11,286,842.23

520,441.00 641,815.00 527,314.00

5,292.00 10,291.00 5,476.00
9,896.50 14,901.40 12,927.95
8,329,792.31
(7,783,526.83)
 (106,194.50)
(103,803.02)

11,623,110.19

-
-
-
-
-
11,623,110.19
117,334,049.16

50,402,940.68 46,441,402.29
87,595,140.10 44,996,211.72 51,130,049.71
1,996,221.33 0.89 1.10
12,331,496.03
3,788,081.51 51,069,948.08 46,987,120.24
44,996,211.72 51,130,049.71
0.88 1.09
6,014,063.18
808,629.51 50,402,940.68 46,441,402.29
4,800,417.50 42,308,733.44 48,564,909.07
- 0.84 1.05

117,334,049.16 641,815.00 527,314.00

Apr May Jun Jul

49,184,255.52 48,291,316.11 49,907,025.98 47,107,631.04

1,250,728.90 1,358,991.73 1,318,367.41 1,271,364.28
1,308,742.97 1,444,409.92 1,491,127.50 1,315,334.00
87,030.24 85,590.24 86,968.77 29,258.89

51,830,757.63 51,180,308.00 52,803,489.66 49,723,588.21

30,654,206.53 36,195,929.46 34,805,268.82 34,000,670.66

10,508,733.82 16,892,614.16 13,801,705.19 14,303,807.78
1,110,131.50 425,037.50 303,437.54 306,604.27
1,234,156.65 1,441,628.58 1,284,656.91 1,244,514.78
1,113,422.71 1,663,258.33 1,279,485.54 1,383,622.83
32,693.00 90,883.17 116,822.72 89,142.47

60,852.57 78,955.47 79,378.55 65,757.36

3,572,692.41
46,797.50
50,372.77

Apr May Jun Jul

630,172.00 584,969.00 594,739.00 636,392.00

6,153.00 7,444.50 7,695.00 5,776.00
13,531.90 11,046.30 7,578.20 17,179.30

(3,572,692.41)
 (46,797.50)
(50,372.77)

51,830,757.63 51,180,308.00 52,803,489.66 49,723,588.21

43,543,212.71 56,284,313.70 47,715,246.77 51,021,758.52
0.84 1.10 0.90 1.03

52,480,614.53 51,783,767.80 53,413,501.86 50,382,935.51

43,543,212.71 56,284,313.70 47,715,246.77 51,021,758.52
0.83 1.09 0.89 1.01

51,830,757.63 51,180,308.00 52,803,489.66 49,723,588.21

41,162,940.35 53,088,543.62 48,606,974.01 48,304,478.44
0.79 1.04 0.92 0.97

630,172.00 584,969.00 594,739.00 636,392.00

Aug Sep Oct Nov

52,892,564.82 52,231,905.26 48,316,546.15 50,339,981.10

1,367,348.19 1,377,847.26 1,320,110.90 1,373,522.38
1,522,803.29 1,604,125.11 1,511,588.90 1,484,206.43
16,009.53 16,572.53 16,572.53 17,457.53

55,798,725.83 55,230,450.16 51,164,818.48 53,215,167.44

37,230,403.90 33,225,668.58 35,075,394.24 34,349,832.80

14,561,640.54 14,038,905.45 14,883,773.30 16,496,085.09
295,509.08 216,471.17 277,247.19 287,572.93
1,362,902.94 1,201,384.76 1,251,808.62 1,409,406.17
1,365,180.46 1,281,897.44 1,375,367.52 1,565,562.90
89,536.81 36,166.74 22,159.80 22,378.86

79,671.94 58,136.81 70,102.81 83,695.87

Aug Sep Oct

743,878.00 832,234.52 787,956.02 744,814.25

8,617.00 10,026.00 9,546.50 10,868.50
14,928.10 17,856.00 19,558.60 24,551.35
 302,382,486.47
294,690,793.13
0.97

306,117,888.02
294,690,793.13
0.96

302,382,486.47
282,036,578.93
0.93

743,878.00 832,234.52 5,191,513.52

Dec

52,170,883.46
1,382,387.88
1,623,355.47
17,457.53

55,194,084.34

36,046,045.54
14,805,433.33
208,683.58
1,382,507.15
1,324,309.79
13,240.73

72,155.97
4,226,954.42
59,397.00
55,042.25

808,446.02
14,563.00
10,917.40

(4,210,834.42)
(59,397.00)
(53,430.25)