Analytical Tools Liquidity examines a fund’s ability to meet it’s short-term obligations. Solvency examines a fund’s ability to meet its long-term expenses and obligations. Environmental Performance examines the fund’s ability to meet its intended purpose – cleanup of FRFE UST-related releases.

Indicator Summary General Trend: Positive (Note: Upward trend is considered positive) Trend Over Last 3 Fiscal Years: Positive Assets < Current Liabilities for Past 3 Fiscal Years (FYs)No Consider Tier 2 Indicators: No Assets vs. Liabilities

Cleanup Progress Indicator Summary General Trend: Negative (Note: Downward trend is considered positive) Years to Cleanup Backlog Increasing for Past 3 FYsYes Number of Cleanups Closed Decreasing for Past 3 FYsYes Cleanup Backlog Increasing for Past 3 FYs No Consider Tier 2 Indicators:Yes

Example Data Elements Assets Current Liabilities Revenues Expenditures Liquidity Solvency Total Liabilities Fund Diversions Changes in Revenue Changes in Fund Coverage Changes in Clean-up Standards Environmental Performance FRFE Expenditures & Liabilities Unfunded FRFE UST Sites Clean Up Progress Assess general trends and ratios

Example Metrics Assets to Current Liabilities Revenues – Expenditures Liquidity Solvency Total Liabilities Environmental Performance FRFE Expenditures & Liabilities Unfunded FRFE UST Sites Clean Up Progress Time Frame: 3-5 Years

Are the listed data elements / financial metrics relevant indicators for measuring fund financial performance? What other data elements / financial metrics serve as relevant indicators of fund financial performance? Are charts / data tables useful to fund managers in assessing fund financial condition? Discussion Questions

Long-Term Liabilities Indicator Summary General Trend: Negative (Note: Downward trend is considered positive) Trend Over Last 3 Fiscal Years: Negative Total Liabilities Increasing for Past 3 FYs Stable Consider Tier 2 Indicators: Yes

Revenues vs. Expenditures Indicator Summary General Trend: Positive (Note: Upward trend is considered positive) Trend Over Last 3 Fiscal Years: Negative Revenues < Expenditures for Past 3 FYs No Consider Tier 2 Indicators: Monitor

FRFE Expenditures and Liabilities Indicator Summary General Trend: Positive (Note: Upward or flat trend is considered positive) Trend Over Last 3 Fiscal Years: Positive % FRFE Expenditures < % FRFE Liabilities for Past 3 FYsNo Consider Tier 2 Indicators: No

Unfunded FRFE Sites Indicator Summary General Trend: Negative (Note: Downward trend is considered positive) Trend Over Last 3 Fiscal Years: Stable % of Unfunded FRFE Sites Increasing for Past 3 FYsYes Consider Tier 2 Indicators: Monitor

Assessment Summary Summary of Tier 1 Assessment Indicator General Trend Positive General Trend Negative Consider Tier 2 Indicators 1  2  Monitor 3  4  5  6  Time Period of Data: Fiscal Year - July 1, 2004 to June 30, 2008 What's Covered Type of Tank Corrective Action 3rd Party Liability FRFE Tanks Petroleum UST  Non-FRFE Tanks  Non-Petroleum UST AST  BASIC PROGRAM INFORMATION

Christine Lee Tel: (415)