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Home My WebLink About04. Review August 2017 Financial Statements and Investment ReportsPage 1 of 32 Item 4. Central Contra Costa Sanitary District October 5, 2017 TO: HONORABLE BOARD OF DIRECTORS FROM: CHRIS THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: THEA VASSALLO, FINANCE MANAGER PHIL LEI BER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY GENERAL MANAGER SUBJECT: REVIEW AUGUST 2017 FINANCIAL STATEMENTS AND INVESTMENT REPORTS. APPROVAL RECOMMENDED BY FINANCE COMMITTEE. Attached for review are the Financial Statements and Investment Reports as of the date shown above. GOAL THREE: Be a Fiscally Sound and Effective Water Sector Utility Strategy 2 - Manage Costs ATTACHMENTS: 1. August 2017 Financial Statements and Investment Reports October 5, 2017 Regular Board Meeting Agenda Packet - Page 20 of 196 CENTRAL CONTRA COSTA SANITARY DISTRICT September 14, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations Through period ending August, 2017: O & M Revenues: Tota 0 & M Ex nses variances > §100K): Total Labor Charges Utilities Repairs & Maintenance Professional & Legal Services Outside Services All Other Tota YTD YTD Fav/(Unfav) Budgeted Actual Variance 507,462 473,289 (349173) No significant variances. Explanation 12,089,270 11,937,881 151,389 Expenses are typically lower in the beginning of the year. Some positions budgeted for in July are filled later in the fiscal year resulting in savings. 6001787 425,450 1751337 Delay in invoices. 739,248 5309108 2097140 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. 132,916 (317868) 1647784 Due to delay in legal invoices. 5421760 326,628 216,132 Mostly due to lower Technical Services than budgeted thus far in the year. 11973,857 11680,121 293,736 Hauling & Disposal, Materials & Supplies, and Other Expenses lower in multiple account categories thus far in the fiscal year. 16, 078, 838 14, 868, 320 192107518 October 5, 2017 Regular Board Meeting Agenda Packet - Page 21 of 196 Central Contra Costa Sanitary District Revenue Report MTD Fund: 001 - RUNNING EXPENSE (OW) Report Generated on Sep 14, 2017 9:29:51 AM August 2017 Fiscal Period 212018 Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Concord $0 $0 0.0% $0 $0 0.0% $15.200,000 $15,200.000 00% H H W $7,000 $2.904 -58.5% $14.000 $7,390 -472% $853.000 $845.610 ❑ 9% Sewer Service Charges $11.942 $20,662 73.0% $23,884 $37:941 58.9% $75,220,700 $75,182,759 0 10/a Other $203.331 $182,135 -104% $469.578 $427,956 -89% $3,385,000 $2,957,044 12.6% Total Revenue $222,273 $205,701 *7.5% $507,462 $473,287 -6.7% $94,6589700 $94,185,413 0.5% October 5, 2017 Regular Board Meeting Agenda Packet - Page 22 of 196 ' Central Contra Costa Sanitary District Report Generated on Sep 14, 2017 9:3227 AM $18.000-000 00 $16.000,000 00 $14.000.000-00 $12.000-000 00 $10.000.000 00 Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (OW) August 2017 Fiscal Period 02/2018 - Budget Actual M.078.838 $14.868,321 October 5, 2017 Regular Board Meeting Agenda Packet - Page 23 of 196 $8,7,3 $8,000,000 -GQ $8,182,586 $6.000.000-00 $4.000.000 00 $2,000,000 00 $0.00 Jul(1) 2017 Aug(2) 2017 Fiscal Periods October 5, 2017 Regular Board Meeting Agenda Packet - Page 23 of 196 _ Central Contra Costa Sanitary District jig. Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) August 2017 Fiscal Period 02l201 8 Report Generated on Sep 14, 2017 9:32'27 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual °lea Budget SALARIES & WAGES $2,899.767 $2,849.578 $50.189 1.7% $5,799,534 $5,700,500 $99,034 1.7°x° $34,797,628 16 4% EMPLOYEE BENEFITS $2,691,880 $2,596,027 $95,853 36% $6.951.760 $6,775,072 $176.688 2.5% $36,752,619 184% CAPITALIZED ADM OVERHEAD ($331,012) ($286,808) ($44,204) 13.4% ($662,024) ($537,695) ($124,329) 188% ($3,972,203) 13.5% DIRECTOR FEES & EXPENSES $14,052 $14,546($494) -3. 5°/0 $28A04 $246238 $3,866 13.8% $168,631 14.4% CHEMICALS $123,464 $137,953 ($14,489) -11.7% $247,128 $206,467 $40,661 16.5% $1,482,000 13.9% UTILITIES $391,226 $356,660 $34,566 8.8% $600,787 $425,449 $175,338 29.2% $4,639,790 9.211/6 REPAIRS & MAINTENANCE $421,624 $282,514 $139,110 33.0% $739,248 $530,109 $209.139 283% $5,299,754 10011/0 HAULING & DISPOSAL $85.326 $60,232 $25,094 294% $170.652 $92,935 $77.717 45.5% $1,023,975 91% PROFESSIONAL & LEGAL SERV $66,458 ($31.938) $98,396 1481% $132.916 ($31.868) $164,784 1240% $807,600 -39% OUTSIDE SERVICES $308,380 $136,327 $172,053 558% $542.760 $326,628 $216.132 39.8% $3,452,717 95% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 00% $585,000 1000% MATERIALS & SUPPLIES $156,908 $154.109 $2,799 18% $289,816 $215,902 $73,914 255% $2,059,325 105% OTHER EXPENSES $455212 $416.535 $38,677 85% $653,157 $555,584 $97.573 14.9% $2.616.751 21.2% Total Expenses $7,283,285 $5,585,734 $597,551 8.2% $15,078,838 $14,858,321 $19210,517 7.5% $89,713,587 15.6% Color Key: 0 to 1 OO/Dover budget > 10% over budget M October 5, 2017 Regular Board Meeting Agenda Packet - Page 24 of 196 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) Report Generated on Sep 14, 2017 9:34:96 AM August 2017 Fiscal Period 0212018 $2.500-000 $2.000.000 $1,500,000 - $1,000,000 - $500,000 ❑ Penod Budget ❑ Penod Actual FIM oy $6,000,000 $5.000.000 $4.000.000 $3,000,000 $2000,000 $1,000,000 $0 October 5, 2017 Regular Board Meeting Agenda Packet - Page 25 of 196 ❑ YTD Budget ❑ YTD Actual Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $10829,647 $1,535,833 $293,814 $5,910,545 $5,354,443 $556,102 , ENGINEERING $1,709,083 $1,582,206 $126,877 $310201314 $2,859,022 $1611292 COLLECTION SYSTEM DPS. $11179,629 $1,049,338 $130,291 $212331258 $210481869 $184,389 PLANT OPERATIONS $22151329 $21200,592 $141737 $41245,527 $4,084,976 $1601551 PUMP STATIONS $2431308 $242,357 $951 $468,616 $390,126 $781490 RECYCLED MATER $106,289 $75,408 $301881 $200,578 $1301886 $69,692 L Totals $7,283,285 $69685,734 $597,551 $16,0789838 $141868,321 $1,210,517 October 5, 2017 Regular Board Meeting Agenda Packet - Page 25 of 196 ❑ YTD Budget ❑ YTD Actual Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (OSTM) August 2017 Fiscal Period 02/2018 Report Generated on Sep 14. 2017 9:34:06 AM Department: SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD DIRECTOR FEES & EXPENSES UTILITIES REPAIRS & MAINTENANCE PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES SELF-INSURANCE EXPENSE MATERIALS & SUPPLIES OTHER EXPENSES ADMINISTRATION Total Expenses Fund ##001 - Total Expenses Color Key: 0 to 10% over budget > 10% over budget M October 5, 2017 Regular Board Meeting Agenda Packet - Page 26 of 196 ADMINISTRATION ■ ■ Budget Period Actual Period ■ Budget $588,695 $564.987 $23.708 4.0% $1,177,390 $1.099,295 $78.095 6.6% ■r- $7,064,444 15.6% $906,126 $799,892 $106.234 11.7% $3,380,252 $3,160..531 $219,721 65% $15,322,061 206% ($3,980) ($3,061) ($919) 231% ($7,960) ($5,082) ($2,878) 362% ($47,770) 106% $14,052 $14.546 ($494) -35% $28,104 $24.238 $3,866 13.8% $168,631 144% $12,203 $8,579 $3,624 297% $24.406 $18,206 $6,200 25.4% $146,440 124% $62.291 $20,659 $41,632 668% $244,582 $193,152 $51,430 21.0% $987,550 19.6% $49,878 ($4,292) $54,170 108.6% $99,756 ($4,222) $103.978 104.2% $608,600 -07% $115,087 $78,753 $36.334 31.6% $262,174 $212.024 $50,150 19.1% $1,587.100 134% $0 $0 $0 ❑ ❑% $585,000 $585,000 $0 00% $585,000 1000% $11.230 $2,273 $8,957 798% $22,460 $11,890 $10,570 47.1% $190,825 6.2% $74.065 $53.497 $20.568 27.8% $94,381 $59,411 $34,970 371% $648,985 9.2% $1,829,547 $11535,833 $293,814 16.1% $59910,545 $5,354,443 $555,102 9.4% $2792519866 19.6% $1,829,547 $19535,833 $2 93,814 16.1% $5,9109545 $5,354,443 $556,102 9.4% $27,261,865 19.6% Color Key: 0 to 10% over budget > 10% over budget M October 5, 2017 Regular Board Meeting Agenda Packet - Page 26 of 196 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (OW) August 2017 Fiscal Period 02/2018 Report Generated on Sep 14, 2017 9:34.06 AM Department: ENGINEERING Color Key- 0 to 10% over budget > 10% over budget October 5, 2017 Regular Board Meeting Agenda Packet - Page 27 of 196 SALARIES & WAGES $824,553 $817,921 $6,632 08% $1,649.106 $1.651.050 ($1.944) -0 1 °l6 ss - $9,894,696 16.7% EMPLOYEE BENEFITS $604.832 $607,424 ($2,592) -0 4% $1,209,664 $1,229,3930 ($19,729) -110 .6 $7,258,451 16.9% CAPITALIZED ADM OVERHEAD ($299.122) ($272,363) ($26,759) 8.9% {$598,244} ($508,211) ($90,033) 15.0% ($3,589,475) 14.2% UTILITIES $15,265 $16,874 ($1609) -105% $30,530 $19,585 $10,945 35.9/0 $183,200 10.7% REPAIRS & MAINTENANCE $14.405 $7,661 $6,744 468% $28,810 $10,202 $18,608 64.6% $172,900 5.9/a HAULING & DISPOSAL $39.576 $22,571 $17,005 430% $79,152 $23,958 $55,194 69.7% $474,925 50% PROFESSIONAL & LEGAL SERV $14,248 ($9.611) $23,859 167.5% $28,4960 $28,496($9-611) $38,107 133./o 7 $171,000 -56% OUTSIDE SERVICES $136.566 $38.366 $98,200 71.9% $179,132 $65,445 $113,687 63.5% $1,184,767 55% MATERIALS & SUPPLIES $31,530 $30.382 $1,148 36% $58.060 $39,904 $18,156 313% $378,450 105% OTHER EXPENSES $327,230 $322.981 $4,249 13% $355,608 $337,308 $18,300 51% $905,423 373% ENGINEERING Total Expenses $1,709,083 $1,582,206 $1289877 7.4°% $3,020,314 $2,859,022 $161,292 5.3°% $17,034,337 16.8°% Fund #001 - Total Expenses $1,709,083 $1,582,206 $126,877 7.4°% $3,020,314 $2,859,022 $161,292 5.3°% $17,034,337 16.8°% Color Key- 0 to 10% over budget > 10% over budget October 5, 2017 Regular Board Meeting Agenda Packet - Page 27 of 196 6A" Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) Report Generated on Sep 14, 2017 9=34:06 AM August 2011 Fiscal Period 0212018 Department: SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES COLLECTION SYSTEM OPS. Total Expenses Fund #001 - Total Expenses td Budget Period Actual COLLECTION SYSTEM OPS. ■ ■ariance % YTD Budget YTD Actua 1 Variance Annual % $513,691 $503.174 $10,517 20% $1,027,382 $16018,931 $8,451 0.8% ■ ■ Budget $6,164,374 16,5% $428,305 $423,443 $4,862 1 1% $856,610 $850.856 $5,754 0.7% $5,140,009 166% ($4,373) ($1,042) ($3,331) 76.2% ($8,746) ($3,037) ($5,709) 65.3%0 ($52,482) 8 5./a $11,865 $10,219 $1646 139% $23,730 $7,796 $15,934 67.1% $142,400 5.5% $135356 $20,502 $114,854 84.9% $163,712 $41,424 $122,288 74.7% $1,624,304 2.6% $10,916 $7,188 $3,728 34.2% $21,832 $14,351 $7,481 343% $131.000 11.0% $625 ($2,684) $3,309 529.4% $1,250 ($2,684) $31934 314.7% $7,500 -35.8% $9,215 $12,770 ($3,555) -386% $18,430 $18,381 $49 0.3% $110,600 166% $62.456 $59.958 $2,498 40% $105,912 $81,221 $24,691 233% $749,550 108% $11,573 $15,810 ($4.237) -366% $23,146 $21,629 $1,517 6.6% $138,958 156% $1,179,629 $1,049,338 $130,291 11.0% $2,233,258 $2,048,869 $1849389 8.3% $14,156,213 14.5% $1,179,629 $1,049,338 $130,291 11.0% $2,233,258 $2,048,869 $184,389 8.3% $14,156,213 14.5% Color Key: 0 to 10% over budget > 10°/1) over budget October 5, 2017 Regular Board Meeting Agenda Packet - Page 28 of 196 ACentral Contraosta Sanitary ' C n eta ry D�striCt Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) August 2017 Fiscal Period 02/2018 Report Generated on Sep 14, 2017 9:34:66 AM Department: PLANT OPERATIONS r SALARIES & WAGES $858.322 $846.871 $11,451 13% $1.716.644 $1,706,997 $9,647 0 6% $10,299,997 16.6°% EMPLOYEE BENEFITS $668.532 $677.361 ($8.829) � -1 30/a $1, 337,054 $1,.3fi3.472 ($2fi,408} ° =2. ❑ f° $8, 023.023 0 17 0 /a CAPITALIZED ADM OVERHEAD ($23,537) ($10,342) ($13,195) 56.1%($47,074) ($47,074) ($21,365) ($25,709) 54,/0 fi ($282,475) 7.6°!o CHEMICALS $91..465 $951080 ($3,615) -4.0% $183,130 $155,478 $27.652 15.1% $11098,000 14.2% UTILITIES $294,965 $254,041 $40,924 13.9% $408,265 $314,687 $93,578 22.9% $3,484,600 90% REPAIRS & MAINTENANCE $180,799 $226,772 {$45,973} -25.4% $262,598 $275,40❑° �$13802� -5./° 3 $2,169.700 0 12 710 HAULING & DISPOSAL $34,101 $29,645 $4,456 13.1% $68.202 $53083 $15,119 22.2% $409,250 130% PROFESSIONAL & LEGAL SERV $541 ($487) $1.028 190.0% $1.082 ($487) $1.569 1450% $6.500 -7.5°/0 OUTSIDE SERVICES $231956 $2,488 $21,469 896% $47,912 $24,378 $23,535 49.1% $287,550 8.5% MATERIALS & SUPPLIES $47,738 $60,458 ($12,720) -266% $95.476 $81,431 $14,045 14.7% $693.000 118% OTHER EXPENSES $38,447 $18,705 $19,741 51.3% $172.228 $130.902 $41.326 240% $833,590 157% PLANT OPERATIONS Total Expenses $2,215,329 $2,2009592 $14,737 0.7% $4,245,527 $4,0849976 $1609551 3.8°% $27,022,734 15.1% Fund #001 - Total Expenses $2,215,329 $2,200,592 $14,737 0.7°% $4,245,527 $4,0840976 $1609551 3.8°% $27,022,734 15.1% Color Key: 0 to 19a r, over budget > 1 D°.,, over budget October 5, 2017 Regular Board Meeting Agenda Packet - Page 29 of 196 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) August 2017 Fiscal Period 02/2018 Rsport Generated on Sep 14, 20'1 7 9:34:06 AM Department: PUMP STATIONS SALARIES & WAGES $79,751 $81.452 ($1.701) -2.1°% $159,502 $162,719 ($3,217) -2.0°/0 $9571027 17.0% EMPLOYEE BENEFITS $56,211 $62.615 ($6,404) -114% $112,422 $124.,411 ($11,989) =$674,547 18.41° CAPITALIZED ADM OVERHEAD $0 $0 $0 00% $0 $0 $0 00% $0 0.0% CHEMICALS $25,000 $30.956 ($5,956) -23.8% $50.000 $30,956 $19,044 38.1% $300,000 10.3% UTILITIES $42,345 $50,396 ($8-051) -19.0% $84,690 $48,714 $35..976 42.5% $508150 9.6°% REPAIRS & MAINTENANCE $26..358 $6,920 $19,438 737% $34,716 $8,930 $25.786 743% $316,300 2.8°% HAULING & DISPOSAL $733 $829 ($96) -13.0% $1466 $1.544 ($78) -53% $8,800 17.5% OUTSIDE SERVICES $6,683 $2,730 $3,953 59.2% $13,366 $5,180 $8,186 61.2% $80,200 6.5°% MATERIALS & SUPPLIES $3,466 $995 $2,471 713% $6,932 $1,414 $5,518 796% $41.600 3.4% OTHER EXPENSES $2.761 $5,465 ($2,704) -97.9°° $5,522 $6,258 ($736) =$33,171 189% PUMP STATIONS Total Expenses $243,308 $242,357 $951 0.4°% $468,616 $390,126 $78,490 16.7°% $2,919,795 13.4°% Fund #001 - Total Expenses $243,308 $242,357 $951 0.4°% $468,616 $390,126 $78,490 16.7°% $2,919,795 13.4% Color Key: 0 to 10% over budget > 10% over budget October 5, 2017 Regular Board Meeting Agenda Packet - Page 30 of 196 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) Report Generated on Sep 14, 2017 9:34:06 AM August 2017 Fiscal Period 0212018 Department: RECYCLED WATER SALARIES & WAGES $34,755 $35,173 ($418) -1.2% $69,510 $61,508 $8,002 11.5% $417,090 14.7% EMPLOYEE BENEFITS $27,874 $25,291 $2,583 93% $55,748 $46,409 $9,339 168% $334,528 13.9% CHEMICAL'S $6,999 $11,917 ($4,918) -703% $13,998 $20.033 ($6,035) =$84,000 23.8°/0 UTILITIES $14,583 $16,552 ($1,969) -13.5% $29,166 $16.461 $12,705 43.6% $175,000 94% REPAIRS & MAINTENANCE $2,415 $0 $2,415 100.0% $4,830 $0 $4,830 100.0% $29,000 00% PROFESSIONAL & LEGAL SERV $1,166 ($14,864) $16,030 1.3748% $2,332 ($14,864) $17,196 7374% $14,000 -106.2% OUTSIDE SERVICES $16,873 $1,221 $15,652 92.8% $21.746 $1,221 $20,525 944% $202.500 06% MATERIALS & SUPPLIES $488 $42 $446 913% $976 $42 $934 957% $51900 0.7% OTHER EXPENSES $1,136 $75 $1,061 934% $2,272 $75 $2,197 967% $56.624 0.1% RECYCLED WATER Total Expenses $905,289 $75,408 $30,881 29.1% $200,578 $130,885 $69,692 34.7% $1,3181642 9.9% Fund #001 - Total Expenses $105,289 $75,408 $30,881 29.1° $200,578 $1301886 $69,692 34.7% $1,318,642 9.9% Color Key: 0 to 10% over budget > 10% over budget M October 5, 2017 Regular Board Meeting Agenda Packet - Page 31 of 196 Page 13 of 32 `i Central Contra Costa Sanitary District Balance Sheet Fund. 001 - RUNNING EXPENSE (08M) August 2017 Fiscal Period 212018 Summarized by Account Report Generated on Sep 14, 2017 9 2054 AM TOTAL ASSETS Current Assets CASH ACCOUNTS I CASH S16.576928 CASH ACCOUNTS I PAYROLL CLEARING $20000 CASH ACCOUNTS f PETTY CASH $3.400 DUE FROM y DUE FROM S� C $1,246613 INVENTORY! SUPPLIES 8 MATERIAL INV $2,050.445 PREPAID ACCOUNTS f PREPAID CAFETERIA PLAN $46 1D4 PREPAID ACCOUNTS PREPAID EXPENSES $970 119 PREPAID ACCOUNTS PREPAID INSURANCE $431200 PREPAID ACCOUNTS ,' PREPAID RETIREMENT $15983.258 RECEIVABLE ACCOUNTS AIR -SSC DIRECT BILL 52,249 RECEIVABLE ACCOUNTS: ACCOUNTS RECEIVABLE $52❑ 774 RECEIVABLE ACCOUNTS + ACCOUNTS RECEIVABLE -COBRA $6.244 RECEIVABLE ACCOUNTS + COMPUTER PURCHASE PROGRAM $9,467 RECEIVABLE ACCOUNTS DEPOSITS TO BANK ESCROW $100243 RECE VABLE ACCOUNTS OVERTIME INSPECTION AIR 52.759 Current Assets $38,969,403 Net Property, Plant and Equipment CONTRIBUTED FIXED ASSETS � ACC DEPR-CONTRIB ASSETS (359 361 001) CONTRIBUTED FIXED ASSETS ;CONTRIBUTED SEWER LINES $157791 729 FIXED ASSETS - C I P 1 CONSTRUCTION IN PROGRESS $33388,571 FIXED ASSETS 1 ACC DEPR. BUILDINGS ($12.876.506) FIXED ASSETS 1 ACC DEPR-FURN & EQUIP ($9 260.262) F, XED ASSETS 1 ACC DE PR -OUTFALL ($3,616.981) FIXED ASSETS I ACC DEPR-PUMPING STATIONS (333,104,637) FIXED ASSETS 1 ACC DEPR-SEWAGE COL SYS ($68 942 764) FIXED ASSETS I ACC DEPR-TREATMENT PLANT (3220.382.148) FIXED ASSETS 1 ACC DEPR-VEHICLES (34.853 858) FIXED ASSETS 1 ACCUM DEPRC-RECY WATER (38 866 352) FIXED ASSETS 1 BUILDINGS $44238,508 FIXED ASSETS 1 FURNITURE 8 EQUIPMENT $14012834 FIXED ASSETS I INTANGIBLE ASSETS $4941 707 FIXED ASSETS 1 LAND $17320570 FAXED ASSETS I OUTFALL SEWERS $11371 574 FIXED ASSETS 1 PUMPING STATIONS $57.278141 FIXED ASSETS I RECY WATER INFRASTRUCTURE $20,292366 FIXED ASSETS 1 SEWAGE COLLECTION FACIL $351.503 802 FIXED ASSETS 1 TREATMENT PLANT $333 962 356 FIXED ASSETS /VEHICLES $7,614 982 Net Property, Plant and Equipment $632,452,631 TOTAL ASSETS $671,422,034 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE.e SALES TAX PAYABLE ($2706) CURRENT LIABILITIES i ACCOUNTS PAYABLE ($182375) CURRENT LIABILITIES! ACCRUED COMPENSATED ABS ($4,558.757) CURRENT LIABILITIES iACCRUED WAGES PAYABLE ($1153,451) CURRENT LIABILITIES f CAFETERIA PLAN PAYABLE ($48,788) CURRENT LIABILITIES; MISC DEPOSITS;LIAB�LITrES ($108.539) CURRENT LIABILITIES •' OTHER PAYROLL WITHHOLDING �S6,258) CURRENT LIABILITIES PERMIT CLEARING ($39) CURRENT LIABILITIES �' REFUNDABLE DEPOSITS x$35.580) CURRENT LIABILITIES .' RETIREMENT CONTRIB WH ($1,755 516) October 5, 2017 Regular Board Meeting Agenda Packet - Page 32 of 196 Page 14 of 32 4 Central Contra Costa Sanitary District - x Balance Sheet Fund: 001 - RUNNING EXPENSE (08M) August 2017 Fiscal Period 212018 Summarized by Account Report Generated on Sep 14. 2017 9 20 54 AM CURRENT LIABILITIES WORKERS COMP INS PAYABLE ($69300) DEF COMP CONTRI6 W'H : ICMA $5000 DISE TO ,° DUE TO S -C ($32 535 482) DUE TO r DUE TO Sr 1 ($585000) LIABILITIES - LONG TERM PENSION -INFLOW., OUTFLOW {$88,679.765) LI ABI LIT ES -- LONG TERM POST EMP BENEFIT -PENSION $3,359.000 MEDICAL LIABI L;TIES ; DISABILITY INS ($192) MEDICAL LIABILITIES + LIFE INS $0 MED CAL LIABILITIES OCCUPATIONAL HEALTH $1.086 MEDICAL LIABILITIES POST EMP BENEFIT-OPEB ($164.428) REIMBURSEMENT FEES ($77 8725 Total Liabilities ($126,608,961) Total Fund Equity FUND EQUITY i AVAILABLE FUND BALANCE (527.216.570) FUND EQU-TY r CAPITAL COST SHARING (5108,691,757) FUND EQUITY; CONTRIBUTED SEWER LINES (5157.791,729) FUND EQUITY EXP END, TURE SUMMARY $14.868,321 FUND EQUITY. -GENERAL FIXED ASSET GROUP ($190.206,773) FUND EQUITY , STATE S FED CA P,TAL GRANT (575 301,279) YEAR TO DATE REVENUES a REVENUE SUMMARY ($473,287) Total Fund Equity ($544,813,073) TOTAL LIABILITIES AND FUND EQUITY (3679,427,034) October 5, 2017 Regular Board Meeting Agenda Packet - Page 33 of 196 CENTRAL CONTRA COSTA SANITARY DISTRICT September 14, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO� FROM: JAMIE KING 1 SUBJECT: Sewer Construction ariance Analysis The following are brief year-to-date Variance explanations through period ending August, 2017.- YTD 017: YTD YTD Favl(Unfav) SIC Revenues: Budgeted Actual Variance Explanation Received $1,744,407 capacity fee from Sunset Development for Bishop Ranch City Center project in San Total 11210,076 31100,954 11890,878 Ramon FY YTD FY SIC Expenses_ Budget * Actual Remaining % Spent Total 46,471,559 21820,219 43,6511340 ' Includes 16/17 carry -aver ($4,497,559) October 5, 2017 Regular Board Meeting Agenda Packet - Page 34 of 196 Central Contra Costa Sanitary District r Revenue Report MTD Fund: 002 - SEWER CONSTRUCTION (Capital) August 2017 Fiscal Period 212018 Report Generated on Sep 14, 2017 9:29:51 AM Activity Basic Account: 30 REVENUE Account Formatted Account Number Description 002-0000-300 15-00 MAIN LINES INSPECTION 002-0000-300.16-00 PLAN REVIEW 002-0000-300.19-00 OVERTIME INSPECTION 002-0000-300 23-00 SEWER SVC CHRG-COUNTY 002-0000-300.38-00 RECYCLED WATER 002-0000-300 40-00 FACILITIES CAPACITY FEES 002-0000-300 42-00 PUMP ZONE FEES 002-0000-300.44-00 CAPACITY USE CHARGE 002-0000-300 45-00 INTEREST INCOME 002-0000-300 46-00 TAX REVENUE 002-0000-300 54-00 OTHER GOVT REV -CONCORD 002-0000-300.60-00 MISCELLANEOUS INCOME 002-0000-300 61-26 CAD -ST MARY'S ROAD 002-0000-300 61-27 SMITH RD Total Revenue $3,837 MTD Estimate MTD Actual MTD Variance MTD %Rev YTD Estimate YTD Actual YTD Variance YTD °%Rev Annual Estimate Annual %Rev $16,500 $38,834 $22,334 1354% $33,000 $41.763 $8,763 266% $198,000 21.1% $7.833 $14,989 $7,156 91.4°% $15.666 $23,961 $8,295 52.9% $94,000 255% $1.833 $1,446 ($387) -21.1% $3,666 $2.090 ($1,577) -43.0% $22.000 95% $0 $3,837 $3,837 0.0% $0 $70045 $7.045 00% $13,967,300 01% $3,208 $0 ($3,208) 0.0% $6,416 $0 ($6,416) 0.0% $38,500 0.0% $491,666 $1,955,724 $1,464,058 2978% $983,332 $2,397,120 $1,413,788 143.8% $5,900.000 406% $42,750 $516,987 $474,237 1,109.3% $85,500 $527,795 $442.295 517.3% $513,000 102.9% $8,916 $0 {$8,916} 00% $17t832 $0 ($17,832) 00% $107,000 00% $32,166 $43,410 $11.244 35.0% $64,332 $80,255 $15,923 24.8% $386,000 208% $0 $0 $0 00% $0 $0 $0 00% $12.100.000 0.0% $0 $0 $0 0.0°0 $0 $0 $❑ 0.0% $6.000.000 0.0°% $166 $0 ($166) 0.0% $332 $0 ($332) 0.0% $2,000 ❑ 0% $0 $14,516 $14,516 0.0% $0 $14516 $14,516 0.0% $0 0.0% $0 ($7.303) ($7,303) 00% $0 $13,454 $13,454 00% $0 00% $605,038 $2t582,441 $7,977,403 326.8°% $19210076 $3,107,998 $1,897,922 156.8' $399327,800 7.9°% October 5, 2017 Regular Board Meeting Agenda Packet - Page 35 of 196 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT_ BUDGET REPORT ACCOUNTING F CENTRAL CONTRA COSTA SANITARY DISTRICT s PERIOD ENDING: 8/30/2017 } PERIOD 2/2018 A B C(A-B) D E F (C+D+E) G H IF-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROD BUDGETS EXPENDITURES _ _PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS (THRU FYE 16-17) PYS (THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE CS Collection System $ 24,288,836 24,390,980 (102,144) 17,692,000 - I 17,589,856 V 1,618,0261 15,971,839 ,TYPE TP Treatment Plant 15,997,774 12,659,512 3,338,262 18,045,000 - 21,383,262: 1,125,5461 20,257,712 s TYPE GI General Improvements 6,692,737 5,494,908 1,197,829 4,277,000 - 5,474,829 72,322 5,402,504 , TYPE RW Recycled Water 522,894 459,28Z 63,612 460,000 - 523,612 4,325 519,291 CIB. Contingency - - - 1,500,000 . - 1,500,000 - 1,500,000 TOTAL DISTRICT - $ 47,502,241 $ 43,004,68Z $ 4,497,559 $ 41,974,000 $ - $ 46,471,559 $ 2,820,219 $ 43,6518346 **8422 See Footnote CS 8001000 e FY 2017-18 CIB Budget 42,774,000 A Represents all Board approved open projects at FYE 2016-17 in Sungard B Includes all prior years and FY 2016-17 expenditures to date C Represents remaining projects open and unspent at the beginning of FY 2017-18 . D FY 2017-18 CIB budget approved by the Board June 1, 2017 E Shows reclasses of budget authorized by GM F Includes PY open projects carryforward, CY Board approved budget, and transfers — G Actual spent in FY 2017-18 on all approved active projects H Approved open projects less actual spend this FY N:\Accounting/GMTEMP1\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Aug 17 October 5, 2017 Regular Board Meeting Agenda Packet - Page 36 of 196 PROGRAM /GM1851.4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/30/7,017 PERIOD 2/2018 N:/Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Aug 17 October 5, 2017 Regular Board Meeting Agenda Packet - Page 37 of 196 G H (F -G) A T B C(A-8) D E F (C+D+Ej OJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED 56,814 ! PROD 406,650 rBUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES NO PROJECT TITLE U FYE 16-17) PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET FY 2017-18 FY 2017-18 TYPE CS Collection System 1,605 (6,170) G 700,000 � *5941 PS Equipment Piping Replacement 925,000 856,171 68,829 { 68,829 5991 PH Sewer Renovation Phase 2 300,004 263,899 36,101 ` 160,000 196,101 6602 South Jackson CAD 333,867 1 318,466 15,4€11 � - 15,401 N 6603 North Jackson CAD - - - } 400,000 400,000 I 8412 PH Grayson Creek Trunk 12,721,629 12,869,569 (147,940) { 800,000 652,060 i *8417 Survey Monument Install 250,000 231,550 18,450 18,450 i I 8419 Collection System Planning LT 670,000 662,077 7,923 200,000 207,923 + *8420 Development Sewerage e _ _ 4,371,102 4,190,458 180,644 { - 180,644 **8422 WC Sewer Renovation Phase 11 2,369,000 3,003,494 (634,494) 1,381,000 746,506 8430 Lafayette Sewer Renovation Phase 11 700,000 696,839 3,161 3,717,000 3,720,161 8433 S. Orinda Sewer Renovation Phase 6 102,238 51,996 _ 50,242 1,500,000 i 1,550,242 8434 Urgent Projects 316,000 244,157 71,843 100,000 I 171,843 8435 WC Sewer Renovation Phase 12 - - - 1,000,000 1,000,000 8436 Moraga/ Crossroads PS Project 450,000 220,855 229,145 850,000 1,079,145 i 8437 Martinez Sewer Renovation Phase 5 685,000 681,884 3,116 3,470,000 3,473,116 *8439 Miner Rd Sewer Repairs 2017 95,000 99,565 (4,565) - (4,565) 9 8440 Pipe Bursting Contract 17-20 - • - 700,000 700,000 8441 CIPP Contract 17-20 - - -� 300,000 300,000 8442 PS Equipment Piping Replacement PH2 r m - _ 36,000 36,000 8443 LG Diameter Pipe line Inspection i - - - 200,000 200,000 8444 Force Main Inspection Programp ! _ 75,000 75,000 8445 N. ❑rinda Sewer Renovation I _ r = 636,000 636,000 p 8446 Lafayette Sewer Renovation Phase 12 - - - 636,000 636,000 8447 Pump Station Security Improvement - - 131,000 131,000 8448 Manhole Modifications - i - - 400,000 400,000 8449 Collection System Modeling support - - - 100,000 100,000 8450 Development Sewerage Support - - 400,000 400,000 8451 C. S. Sewer Renovation - 500,000 500,000 Rounding Total FY 2017-18 CS Amount $ 24,288,836 24,390,980 (102,144) 17,6920000 - - 17,589,856 W Italk Projects open but not in CIB for 17118 ** 8422 17/18 Approved budget was decreased by $BOOK, as a result of position paper G.f. July 6, 2017. Approved use of sewer construction funds in 16/17. N:/Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Aug 17 October 5, 2017 Regular Board Meeting Agenda Packet - Page 37 of 196 G H (F -G) - TOTAL TOTAL 400,000 SPENT IN REMAINING BUDGET 1 4,212 FY 2017-18 FY 2017-18 177,486 68,829 5,784 190,317 - 15,401 G 400,000 106,865 545,195 4,212 14,238 30,437 177,486 56,814 ! 1230830 406,650 339,856 470,363 3,249,798 72,117 1,478,125 - 171,843 33,974 966,026 42,157 ! 1,036,988 288,505 3,184,611 1,605 (6,170) I 700,000 300,000 - 36,000 200,000 75,000 54,099 581,901 11,100 624,900 131,000 400,000 10,882 89,118 22,462 377,538 500,000 9 1,618,026 15,971,839 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT _ PERIOD ENDING. 8/30/2017 TYPE TP Treatment Plant PERIOD 2/2018 A B C(A-B) D E F� C+D+E} G H F -G PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL _ PRO! _ v BUDGETS EXPENDITURES PROJECT APPROVED 1 ADJUSTMENTS I 1 EXPENDITURES SPENT IN REMAINING BUDGET 7292 NO PROJECT TITLE PYS (THRU FYE 16-17) PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 350,000 * Itahc Projects open but not in CIB for 17118 N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials/Capital Project report - FY 17 18 Aug 17 October 5, 2017 Regular Board Meeting Agenda Packet - Page 38 of 196 TYPE TP Treatment Plant 7291 Pump & Blower Bldg. Seismic Upgrade 4,424,000 I 3,277,948 _ 1,146,052 - 2,358,000 3,504,052 448,175 j 3,055,877 7292 Switchgear Refurbishment - Ph. 2 420,000 419,246 , 754 350,000 350,754. 6,454 344,300 7304 Instr & Controls PLC Upgrade 435,000 331,490 103,510 , 140,000 243,510: 457 243,053 *7311 TP Safety Enhancement Ph. 4 490,000 339,073 ° 150,927 , - 150,927 I i 150,927 7314 Urgent Repairs 115,000 6,487 108,513 750,000 - 358,513 j 358,513 7315 Applied Research and Innovations 257,274 8 250,870 6,404 300,000 - 306,404 I 306,404 7317 Plant Control System Network Upgrades 260,000 194,556 65,444 70,000 - 135,444 I 1,834 133,610 *7319 Laboratory Upgrades & Repair 1,241,500 I 1,235,462 6,038 - - 6,038- 6,038 7320 Plant Energy Optimization 718,000 I 390,230 327,770 i 376,000 - 703,770 21,733 682,037 7322 Fire Protection System Ph. 2 _ 840,000 338,017 _ 501,983 360,000 - 861,983 11,723 _ 850,260 7326 Equipment Replacement FY 15 -FY 24 866,000 474,323 391,677 300,000 691,677 47,335 ° 644,342 I 7327 Headwork's Screening Upgrade 2,500,000 2,694,774 (194,774) 5,644,000 5,449,226 r 152,692 5,296,534 7328 Influent Pump Electrical improvements - - - 100,000 - 100,000 I 100,E 7329 MHF Burner Upgrade 370,000 128,595 , 241,405 400,000 - 641,405 2,194 639,211 7330 Piping Renovation Phase 9 241,000 237,847 3,153 1,075,000 - I 1,0780153 47,077 1,031,076 7339 T. Plant Control System 1/0 Replacement 320,000 105,340 214,660 150,000 - 364,660 , 4,586 360,074 7341 WC/Grayson Creek Levee Rehab 150,000 - 150,000 100,000 - 250,000 I 250,000 7348 Solids Handling Facility Improvements 2,350,000 2,235,254 114,746 2,625,000 - 2,739,746 355,416 2,384,330 7349 Aeration & Energy Upgrade - - 300,000 - 300,000 - 300,000 7351 Mechanical & Concrete Renovation - 560,000 560,000 ; 560,000 7352 UV Disinfection Upgrades _ - - 400,000 i 400,000 ! 400,000 7353 -Outfall Improvements Ph. 7 - - - 100,000 - 100,000 ! 100,000 7354 TP Security Improvements - - 87,000 87,000 I 87,000 7355 Odor Control Upgrade Ph_ 1 - - - 150,000 - 150,000 150,000 7357 Plant Wide Instrumentation Upgrade - - _ - 100,000 I 100,000 - 100,000 7358 Innovation Bioenergy Demo _ - - 200,000 - - _ 200,000 I 200,000 7359 Solids Conditioning Bldg. roof replacement - - 500,000 _ 500,000 500,000 7360 Existing Plant Facility Drawing - - - 100,000 - _ 100,000 100,000 7362 PDB Seismic Upgrades - 400,000 400,000 400,000 7363 'Treatment Plant Planning - - W _ 450,000 - 450,000 25,870 424,130 7364 TP Safety Enhancement Ph. 5 - - - 100,000 _ 100,000 100,W0 Rounding 4 Total FY 2017-18 TP Amount $ 15,997,774 12,659,512 3,338,262 1880450004 - 21,383,262 1,125,546 20,257,712 * Itahc Projects open but not in CIB for 17118 N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials/Capital Project report - FY 17 18 Aug 17 October 5, 2017 Regular Board Meeting Agenda Packet - Page 38 of 196 PROGRAM /GM285L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/30/2017 PERIOD 7/2018 N:/Accounting/GMTEMP1\Financals and Closingj2018 Financials\Capital Project report - FY 17 18 Aug 17 October 5, 2017 Regular Board Meeting Agenda Packet - Page 39 of 196 A B C(A-B) D E F (C+D+El G H F -G PROJECT TOTAL TOTAL FY 2_017-18 BUDGET APPROVED TOTAL TOTAL PROJ I BUDGETS- EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS (THRU HE 16-17) PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE GI General ImpL ve_nents ! 8207 'General Security and Access $ 127,616 106,224 o 21,392 67,000' - 88,392 , 88,392 8227 GDI Treatment Plant 265,000 252,235 12,765 ; 160,000 - 172,765 22,174 150,591 8230 !Capital legal Services 138,665 132,383 6,282 20,000 - 26,282 (6,666) 32,948 8236 District Easements 158,047 157,210 837 , 50,000 - 50,837 737 , 50,100 8238 Asset Management 2,019,185 2,029,216. (10,031) 950,000 - 939,969 c 28,045 911,924 8240 IT Development _ 2,418,794 1,612,282 0 806,512 730,000 1,536,512 18,114 1,518,398 8243 Server Room Relocation 455,430 198,574 256,856 1,000,000 1,256,856 8,568 1,248,288 l 8247 Property & Building Improvements - - I -_ - 400,000 400,000 i 1,350 398,650 8248 Cyber Security _ _ - _ - 75,000 75,000 f 75,000 8516 District Equipment Acquisition 526,000 521,511 4,489 150,000 - 154,489 r 154,489 8517 Vehicle Replacement Program _ 524,000 482,088 41,912 675,000 - 716,912 716,912 9999 Capital Project Clearing (Accounting Use Only)'i 60,000 3,185 56,815 _ - 56,815 56,815 Rounding(3) Total FY 217-18 GI Amount $ 6,692,737 50494,908 10197,829 4,277,000 - 5,474,829 72,322 5,402,544 N:/Accounting/GMTEMP1\Financals and Closingj2018 Financials\Capital Project report - FY 17 18 Aug 17 October 5, 2017 Regular Board Meeting Agenda Packet - Page 39 of 196 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING. 8/30/2017 PERIOD 2/2018 PROD NO PROJECT TITLE A PROJECT BUDGETS PYS (THRU FYE 16-17) B TOTAL EXPENDITURES PYS (THRU FYE 16-17) C(A-B) TOTAL PROJECT CARRY -FORWARD D. FY 2017-18 APPROVED BUDGET E BUDGET ADJUSTMENTS FY 2017-18 F (C+D+E) APPROVED EXPENDITURES FY 2017-18 G H (F -G) TOTAL SPENT IN FY 2017-18 TOTAL REMAINING BUDGET FY 201718 _ - TYPE RW Recied Water 7306 Zone 1 Recycled Water 7346 Surge Analysis 16-17 7361 Filter Plant Improvments Rounding 46.7,894 55,000 - I 459,282 - P - 8,612 55,000 30,000 100,000 330,000 38,612 155,000 330,000 4,325 34,287 155,000 330,000 _ 4 Total FY 2016-17 RW Amount _ _ $ 522 ,894 459,282 63,612 460,000 - 523,612 4,325 5190291 CONTINGENCY - ALL PROGRAMS 1,500,000 18500,000 1500 000 GRAND TOTAL $ 47,502,241 43,004,682 4,497,559 41,9740000 - 45,471,559 2,820,219 43,551,346 N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Aug 17 October 5, 2017 Regular Board Meeting Agenda Packet - Page 40 of 196 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS AUGUST, 2017 (4) 322880,417 44,000,000 (11,000,000) 33,000,000 32,984,426 100.00% 43,092.55 27,648.32 70,740.87 (3) (S) (6) 9,195.86 9,195.85 43 092.55 36 ,844.18 79 936.73 NOTE: (1 ) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2017 was 01.086%. (2) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (3) The weighted average yield of the total Sewer Construction portfolio Is 0.972%. (4) The market value of the portfolio on August 31, 2017 was $32,984,426. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. October 5, 2017 Regular Board Meeting Agenda Packet - Page 41 of 196 INVESTMENTS cents omitted INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.D.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186-2190 ---- 1 (1 ) 18,000,000 29,000,000 (11,000,000) 18,000,000 18,023,876 64.55% 23,959.18 25,598.33 49,557.51 914 US Gov't T -Bill 12122/16 12107/17 97 0.84 4,9600139 5,000,000 59000,000 40986,860 15.15% 6,377.79 683.33 7,061.12 915 US Gov't T -Bill 12122/16 12/07/17 97 0.84 4,960,139 5,000,000 5,000,000 4,986,850 15.15% 6,377.79 583.33 7,061.12 916 US Gov't T -Bill 12122/16 12/07/17 97 0.84 4,960,139 5,000,000 5,000,000 4,986,850 15.15% 6,377.79 683.33 7,061.12 (4) 322880,417 44,000,000 (11,000,000) 33,000,000 32,984,426 100.00% 43,092.55 27,648.32 70,740.87 (3) (S) (6) 9,195.86 9,195.85 43 092.55 36 ,844.18 79 936.73 NOTE: (1 ) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2017 was 01.086%. (2) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (3) The weighted average yield of the total Sewer Construction portfolio Is 0.972%. (4) The market value of the portfolio on August 31, 2017 was $32,984,426. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. October 5, 2017 Regular Board Meeting Agenda Packet - Page 41 of 196 Page 23 of 32 '40 -XII -Central Contra Costa Sanitary District 111111111 0=11 Balance Sheet Fund; 002 - SEWER CONSTRUCTION (Capital) August 2017 Fiscal Period 212018 Summarized by Account Report Generated on Sep 14, 2017 9 20 54 AM TOTAL ASSETS Current Assets CAD RECEIVABLE ; AVAD - ALHAMBRA VLY AR CASH ACCOUNTS CASH CASH ACCOUNTS TEMPORARY INVESTMENTS DUE FROM r DUE FROM DEBT FUND DUE FROM ; DUE FROM RIE RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE RECEIVABLE ACCOUNTS r ACCRUED INTEREST AIR RECEIVABLE ACCOUNTS j CAD RECEIVABLE $1 094 047 55.237.534 $33.000000 $3105753 $32535482 $62605 S49558 $217778 Current Assets $75,302,756 Net Property, Plant and Equipment FIXED ASSETS - C I P I CONSTRUCTION IN PROGRESS $2820209 Net Property, Plant and Equipment $2,820,209 TOTAL ASSETS $78,122,965 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE r SALES TAX PAYABLE CURRENT LIABILITIES, ACCOUNTS PAYABLE CURRENT LIABILITIES ; PROJECT RETENTION PAYABLE CURRENT LIABILITIES REFUNDABLE CONST BONDS DUE TO DUE TO DEBT FUND DUE TO. DUE TO RIE LIABILITIES UNEARNED INTEREST (S2607) ($252241) ($757,734) (5253,158) ($64,673) ($1 246 613) ($32.542) Total Liabilities ($2,609,566) Total Fund Equity EXPENDITURE SUMMARY TRANSFER TO CIP (52,820,2Q9) FUND EQUITY I AVAILABLE FUND BALANCE ($72 405,401) FUND EQUITY i EXPENDITURE SUMMARY $2820.209 YEAR TO DATE REVENUES REVENUE SUMMARY ($3,107 998) Total Fund Equity ($75,513,399) TOTAL LIABILITIES AND FUND EQUITY ($78,122,965) October 5, 2017 Regular Board Meeting Agenda Packet - Page 42 of 196 _ Central Contra Costa Sanitary District Revenue Report MTD Fund: 003 - SELF-INSURANCE Report Generated on Sep 14, 2017 9:29.51 AM August 2011 Fiscal Period 212018 Activity Basic Account. 30 REVENUE Account Formatted Account Number Description MTD Estimate MTD Actual MTD Variance MTD %Rev YTD Estimate YTD Actual YTD Variance YTD ° Rev Annual Estimate Annual %Rev 003-0000-301.45-01 INTEREST $1,288 $1,322 $34 2.6% $2, 575 $2.574 ($2) -01% $15,462 16.6% 003-0000-303 45-01 INTEREST $4,294 $4,411 $117 2.7% $8,588 $8.590 $2 0.0% $51,538 16.7% 003-0000-303.74-01 CONTRIBUTION FROM O&M $0 $0 $0 00% $585,000 $585,000 $0 0.0% $585,000 100.0% 003-0000-303.75-01 INSURANCE RECOVERY - HHW $0 $0 $0 0.0`x° $0 $0 $0 00% $75.000 00% Total Revenue $5,582 $5F733 $151 2.711,0 $596,164 $596,164 $0 0.0% $727,000 82.0% October 5, 2017 Regular Board Meeting Agenda Packet - Page 43 of 196 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE August 2017 Fiscal Period 0212018 Report Generated on Sep 14, 2017 9:34:66 AM $40,000 $30,000 $20,000 $10,000 ($10,000) Totals 0 Period Budget Q Period Actual $800.000 $600,000 $400.000 $200.000 Period Budget Period Actual Period Variance $30x 124 ($1,919) $32,043 $30,124 ($1,919) $32,443 ��R YTD Budget YTD Actual YTD Variance $635,248 $5291801 $105,447 $6359248 $529,801 $105,447 October 5, 2017 Regular Board Meeting Agenda Packet - Page 44 of 196 YTD Budget`% ❑ YTD Actual Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE August 2017 Fiscal Period 02/2018 Report Generated on Sep 14, 2017 9:34:06 AM Department: 41 INSURANCE & OTHER EXP $1.375 $0 $1,375 1000% $577,750 $531,173 $46,577 8.1% $591,500 89.8% GENERAL & AUTO LIABILITY $28,749 {$519} $29.268 101.8% $57.498 $29 $57,469 100 0% $345,000 0011/1) EMP RELATED & POLLUTION $0 ($1,.401) $1.401 00% $0 ($1,401) $1,401 00% $0 00% Total Expenses $30,124 ($1,919) $32,043 105.4% $535,248 $5299801 $105,447 15.6% $936,500 58.6% Fund #003 - Total Expenses $30,124 ($1,919) $32,043 105.4% $5359248 $529,801 $105,447 15.6% $9359500 55.6% Calor Key: 0 to 10040 over budget > 10% over budget i October 5, 2017 Regular Board Meeting Agenda Packet - Page 45 of 196 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS AUGUST, 2017 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.D.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE VALUE Portfolio MONTH CUMULATIVE CUMULATIVE _ -MKT 519 State of Calif. LAW 10/99- ------- 1 (1) 6,000,000 6,000,000 60000,000 6,007,959 100.00° 5,713.34 50430.65 19,143.99 (3) 6,000,000 6,OOO,D00 0 6,000,000 69007,959 100.00% 5,713.34 5,430.65 11,743.99 (2) 0.00 5,713.34 5,430.65 11,143.99 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2017 was 1.085°x. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self -Insurance portfolio is 1.085%. (4) The market value of the portfolio on August 31, 2017 was $6,007,959. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. October 5, 2017 Regular Board Meeting Agenda Packet - Page 46 of 196 Page 28 of 32 Central Contra Costa Sanitary District Balance Sheet Fund: 003 - SELF-INSURANCE August 2017 Fiscal Period 212018 Summarized by Account Report Generated on Sep 14, 2017 9-20 54 AM TOTAL ASSETS Current Assets CASH ACCOUNTS: CASH $135981 CASH ACCOUNTS TEMPORARY INVESTMENTS $6,000.000 DUE FROM DUE FROM R: E $585000 RECEIVABLE ACCOUNTS; ACCRUED INTEREST AIR $11.144 Current Assets $6,732,125 TOTAL ASSETS $6,732,125 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIAR LITIES , ACCOUNTS PAYABLE $0 CURRENT LIABILITIES , GASB10 ACTUARIAL RESERVE ($1.500.000) Total Liabilities ($1,500,000) Total Fund Equity FUND EQUITY: EMPLOYMENT POLLUMON RISK ($5.DJ-0 0001 FUND EQUITY EXPEND+TURE SUMMARY $529.801 FUND EQUITY J INS PREMS-CLAIMS: LAWSUITS ($165762) YEAR TO DATE REVENUES! REVENUE SUMMARY ($596,164) Total Fund Equity (;5,232,125) TOTAL LIABILITIES AND FUND EQUITY ($6,732,125) October 5, 2017 Regular Board Meeting Agenda Packet - Page 47 of 196 Central Contra Costa Sanitary District Revenue Report MTD Fund: 004 - DEBT SERVICE August 2017 Fiscal Period 212018 Report Generated on Sep 14, 2017 9:29:51 AM Activity Basic Account: 30 REVENUE Account Formatted Account Number Description MTD Estimate MTD Actual MTD Variance MTD %Rev YTD Estimate YTD Actual YTD Variance YTD %Rev Annual Estimate Annual %Rev 004-0000-300 45-53 2009 BOND INTEREST INCOME $0 $0 $0 0.0% $0 $0 $0 0 01010 $45,700 0.0°'U 004-0000-300 45-00 TAX REVENUE $0 $0 $0 00% $0 $0 $0 0011/0 $3;773,399 00% Total Revenue $0 $0 $0 0.0% $0 $0 $0 0.0% $3,8199099 0.0% October 5, 2017 Regular Board Meeting Agenda Packet - Page 48 of 196 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004 - DEBT SERVICE August 2017 Fiscal Period 02/2018 Report Generated on Sep 14, 2017 9:34;00 AM $25U00 $200,000 $150,000 $100,000 $50,000 sn - - --- Penod Budget f $250-000 ❑ Penod Actual $200,000 $150,000 $100,000 $50,000 $0 f Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $214,517 $2141517 $0 $214,517 $214,517 $0 Totals $214,517 $2149517 $0 $2149517 $214,517 $0 October 5, 2017 Regular Board Meeting Agenda Packet - Page 49 of 196 0 YTD Budget ❑ YTD Actual ( SMW Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004 - DEBT SERVICE Report Generated on Sep 14, 2017 9:34:06 AM August 2017 Fiscal Period 0212018 Department: INTEREST EXPENSE Total Expenses Fund #004 - Total Expenses Grand Total for All Funds $214,517 $214,517 $0 ❑ ❑% $214,517 $214.517 $0 � 0.�] ,�� $1,231,722 0 17 4l $214,517 $214,517 $0 0.0% $214,517 $214,517 $0 0.0% $19231,722 17.4% $214,517 $214,517 $0 0.0% $214,517 $214,517 $0 0.0% $1,231,722 17.4% $7,527,926 $69898,333 $629,593 8.4% $16,928,603 $15,812,639 $1,315,964 7.8% $91,881,809 17.0% Color Key: 0 to 10% over budget > 109/i over budget October 5, 2017 Regular Board Meeting Agenda Packet - Page 50 of 196 Page 32 of 32 AIML.-Central Contra Costa Sanitary District Balance Sheet Fund: 004 - DEBT SERVICE August 2017 Fiscal Period 212018 Summarized by Account Report Generated on Sep 14, 2017 9 20 54 AM TOTAL ASSETS Current Assets DUE FROM DUE FROM StC $64673 L T DEBT ACCOUNTING 1, DEPOSIT WITRUSTEE-RESERVE $4.858.450 L T DEBT ACCOUNTING I REVENUE BOND RESERVE CASH ($116) RECEIVABLE ACCOUNTS + ACCRUED INTEREST AIR $10548 Current Assets $4,931,555 TOTAL ASSETS $4,931.555 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES r RECYCLED WATER LOAN ;$182.377) DUE TO � DUE TO SSC ($3105753) LT DEBT ACCOUNTING BOND ACR - NTEREST PAYABLE $0 L T DEBT ACCOUNTING BONDS PAYABLE ($29,095 000) Total Liabilities ($32,383,130) Total Fund Equity FUND EDU TY; AVAILABLE FUND BALANCE $27.237.057 FUND EQUITY r EXPENDITURE SUMMARY $214.517 Total Fund Equity $27,451,575 TOTAL LIABILITIES AND FUND EQUITY (&4.931.5551 October 5, 2017 Regular Board Meeting Agenda Packet - Page 51 of 196