Loading...
HomeMy WebLinkAbout02. Receive January 2019 Financial Statements and Investment Reports Page 1 of 36 Item 2. ,ek CENTRAL SAN CENTRAL CONTRA COSTA SANITARY DISTRICT March 7, 2019 TO: HONORABLE BOARD OF DIRECTORS FROM: CHRISTOPHER THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY, GENERAL MANAGER SUBJECT: RECEIVE JANUARY2019 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review and receipt are the Financial Statements and Investment Reports as of the date shown above. O&M expenses year to date (YTD) are running $1.8 million below budget versus $3 million under budget YTD last year as of January. Sewer Construction spending is 39.7% of budget YTD versus 45.7% YTD last year as of January. Both O&M and Sewer Construction Revenues are running well ahead of budget due to higher than anticipated first installments of Sewer Service Charge and property tax revenues received from the County. Given these factors, Central San looks to be on track for favorable variances at year-end. Strategic Plan re-In GOAL THREE: Be a Fiscally Sound and Effective Water Sector Utility Strategy 2- Manage costs ATTACHMENTS: 1. January 2019 Financial Statements and Investment Reports March 7, 2019 Regular Board Meeting Agenda Packet- Page 13 of 107 Page 1 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT February 11,2019 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS Gl FROM: AMAL LYON SUBJECT: O&M Variance Analysis (/( The following are brief year-to-date variance explanations through period ending January 31,2019: YTD YTD Fav/(Unfav) O&M Revenues: Budgeted Actual Variance Explanation First installment received was higher than budgeted. Percentage received Total $36,577,760 $42,479,771 $5,902,011 varies annually. O&M Expenses: Expenses are typically lower in the beginning of the year. Some positions Total Labor Charges $30,538,314 $30,250,479 $ 287,835 budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 830,196 720,472 109,724 Chemicals are purchased sporadically throughout the year rather than monthly as is budgeted. The variance should be reduced by year-end. Utilities 2,157,577 2,042,336 115,241 Positive variance due to delay in PG&E invoices. Repairs&Maintenance 3,118,738 2,687,028 431,710 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional&Legal Services 492,207 396,274 95,933 Due to delay in legal and professional invoices. Outside Services 2,014,192 1,372,167 642,025 Mostly due to lower Technical Services than budgeted thus far in the fiscal year. Other Expenses 1,807,612 1,414,647 392,965 BACWA expense lower than budget by$154k. However,additional BACWA expense may be incurred later in the fiscal year for Nutrient Studies.Public Agency Fees, Public information&Tech training expenses lower than budgeted thus far in the fiscal year Unfunded Liabilities 7,830,626 8,067,127 (236,501) Variance due to UAAL vacancy. Budgeted vacancy is higher than actual vacancies thus far in the fiscal year. All Other 2,589,350 2,635,476 (46,126) Minor variances for multiple account categories. Total $51,378,812 $49,586,006 $1,792,806 March 7, 2019 Regular Board Meeting Agenda Packet- Page 14 of 107 Page 2 of 35 j&W lics entral Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 001 - RUNNING EXPENSE(O&M) January 2019 Fiscal Period 7/2019 Report Generated on Feb 11, 2019 11:48:01 AM 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% $14,800,000 $14,800,000 0.0% HHW $8,000 $3,295 -58.8% $66,000 $57,833 -12.4% $929,000 $871,167 6.2% Other $346,164 $535,727 54.8% $2,383,348 $2,614,249 9.7% $4,123,000 $1,508,751 63.4% Sewer Service Charges $14,916 $1,516,852 10,069.3% $34,128,412 $39,807,688 16.6% $67,073,732 $27,266,044 59.3% Total Revenue $369,080 $2,055,874 457.0% $36,577,760 $42,479,771 16.1% $86,925,732 $44,445,961 48.9% Page 3 of 35 ACV Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 1:27:17 PM $60,000,000.00 —Budget —Actual $51,378,812 $50,000,000.00 5 86,006 $44,52 $40,000,000.00 $37,53 592,870 ,666,108 $30,000,000.00 $30,22 064,083 $23,12 $20,000,000.00 657,968 $16,22 989,002 $10,000,000.00 $8,238,746 $0.00 Jul(1)2018 Aug(2)2018 Sep(3)2018 Oct(4)2018 Nov(5)2018 Dec(6)2018 Jan(7)2019 Fiscal Periods Page 4 of 35 AwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE(O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 1:27:17 PM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,964,217 $3,017,678 ($53,461) -1.8% $20,749,519 $20,432,817 $316,702 1.5% $35,571,037 57.4% EMPLOYEE BENEFITS $1,686,321 $1,703,032 ($16,711) -1.0% $12,110,247 $11,872,633 $237,614 2.0% $20,993,695 56.6% CAPITALIZED ADM OVERHEAD ($331,636) ($285,441) ($46,195) 13.9% ($2,321,452) ($2,054,971) ($266,481) 11.5% ($3,979,723) 51.6% DIRECTOR FEES&EXPENSES $14,041 $12,676 $1,365 9.7% $98,287 $92,304 $5,983 6.1% $168,494 54.8% CHEMICALS $121,547 $52,167 $69,380 57.1% $830,196 $720,472 $109,724 13.2% $1,459,000 49.4% UTILITIES $345,206 $320,799 $24,407 7.1% $2,157,577 $2,042,336 $115,241 5.3% $4,142,550 49.3% REPAIRS&MAINTENANCE $427,431 $443,780 ($16,349) -3.8% $3,118,738 $2,687,028 $431,710 13.8% $5,414,644 49.6% HAULING&DISPOSAL $93,867 $153,383 ($59,516) -63.4% $509,069 $508,510 $559 0.1% $1,126,475 45.1% PROFESSIONAL&LEGAL SERV $69,601 $100,562 ($30,961) -44.5% $492,207 $396,274 $95,933 19.5% $845,300 46.9% OUTSIDE SERVICES $265,726 $229,963 $35,763 13.5% $2,014,192 $1,372,167 $642,025 31.9% $3,510,822 39.1% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $175,642 $161,390 $14,252 8.1% $1,202,494 $1,255,162 ($52,668) -4.4% $2,108,126 59.5% OTHER EXPENSES $128,551 $100,862 $27,689 21.5% $1,807,612 $1,414,647 $392,965 21.7% $2,777,258 50.9% UNFUNDED LIABILITIES $893,356 $982,285 ($88,929) -10.0% $7,830,626 $8,067,127 ($236,501) -3.0% $14,803,278 54.5% Total Expenses $6,853,870 $6,993,136 ($139,266) -2.0% $51,378,812 $49,586,006 $1,792,806 3.5% $89,720,456 55.3% Color Key: 0 to 10%over budget > 10%over budget M Page 5 of 35 ACV Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM $2,500,000 ❑Period Budget $20,000,000 ❑YTD Budget ❑Period Actual ❑ YTD Actual $2,000,000 $15,000,000 $1,500,000 $10,000,000 $1,000,000 $5,000,000 $500,000 $0 ��\ °e� 5�pp� �qJ" �`�\ oQ��'�o Q��Q 5�p. p\14 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,778,015 $1,712,228 $65,787 $15,385,968 $13,991,079 $1,394,889 ENGINEERING $1,366,132 $1,543,052 ($176,920) $10,035,947 $9,882,929 $153,018 COLLECTION SYSTEM OPS. $1,162,280 $1,115,119 $47,161 $8,032,461 $8,015,719 $16,742 PLANT OPERATIONS $2,173,526 $2,266,985 ($93,459) $15,378,549 $15,404,133 ($25,584) PUMP STATIONS $244,538 $241,238 $3,300 $1,652,900 $1,607,873 $45,027 RECYCLED WATER $129,379 $114,514 $14,865 $892,987 $684,273 $208,714 Totals $6,853,870 $6,993,136 ($139,266) $51,378,812 $49,586,006 $1,792,806 Page 6 of 35 ZwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM Department: ADMINISTRATION Catego,T--'!-. " 7'Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % A Budget SALARIES&WAGES $611,365 $589,870 $21,495 3.5% $4,279,555 $3,936,349 $343,206 8.0% $7,336,515 53.7% EMPLOYEE BENEFITS $652,688 $585,660 $67,028 10.3% $4,874,816 $4,498,946 $375,870 7.7% $8,588,771 52.4% CAPITALIZED ADM OVERHEAD ($4,147) ($1,305) ($2,842) 68.5% ($29,029) ($18,158) ($10,871) 37.4% ($49,764) 36.5% DIRECTOR FEES&EXPENSES $14,041 $12,676 $1,365 9.7% $98,287 $92,304 $5,983 6.1% $168,494 54.8% UTILITIES $10,816 $14,594 ($3,778) -34.9% $75,712 $74,084 $1,628 2.2% $129,800 57.1% REPAIRS&MAINTENANCE $70,592 $117,946 ($47,354) -67.1% $719,364 $632,821 $86,543 12.0% $1,132,390 55.9% PROFESSIONAL&LEGAL SERV $53,271 $70,922 ($17,651) -33.1% $377,897 $312,939 $64,958 17.2% $649,300 48.2% OUTSIDE SERVICES $119,355 $97,625 $21,730 18.2% $895,319 $540,923 $354,396 39.6% $1,647,300 32.8% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $16,329 $1,224 $15,105 92.5% $114,303 $72,479 $41,824 36.6% $196,025 37.0% OTHER EXPENSES $57,336 $45,328 $12,008 20.9% $388,527 $271,800 $116,727 30.0% $960,040 28.3% UNFUNDED LIABILITIES $176,369 $177,688 ($1,319) -0.7% $2,811,717 $2,797,093 $14,624 0.5% $6,199,286 45.1% ADMINISTRATION Total Expenses $1,778,015 $1,712,228 $65,787 3.7% $15,385,968 $13,991,079 $1,394,889 9.1% $27,737,657 50.4% Color Key: 0 to 10%over budget > 10%over budget M Page 7 of 35 ZwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM Department: ENGINEERING Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $833,166 $872,908 ($39,742) -4.8% $5,832,162 $5,889,771 ($57,609) -1.0% $9,998,042 58.9% EMPLOYEE BENEFITS $329,253 $376,157 ($46,904) -14.2% $2,304,771 $2,414,239 ($109,468) -4.7% $3,951,391 61.1% CAPITALIZED ADM OVERHEAD ($296,790) ($262,346) ($34,444) 11.6% ($2,077,530) ($1,887,392) ($190,138) 9.2% ($3,561,499) 53.0% UTILITIES $14,432 $15,674 ($1,242) -8.6% $101,024 $101,016 $8 0.0% $173,200 58.3% REPAIRS&MAINTENANCE $14,281 $4,160 $10,121 70.9% $99,967 $45,430 $54,537 54.6% $171,400 26.5% HAULING&DISPOSAL $44,867 $108,234 ($63,367) -141.2% $166,069 $228,642 ($62,573) = $538,425 42.5% PROFESSIONAL&LEGAL SERV $14,248 $24,701 ($10,453) -73.4% $99,736 $61,799 $37,937 38.0% $171,000 36.1% OUTSIDE SERVICES $96,931 $50,956 $45,975 47.4% $785,459 $493,889 $291,570 37.1% $1,270,142 38.9% MATERIALS&SUPPLIES $32,915 $36,131 ($3,216) -9.8% $230,405 $168,064 $62,341 27.1% $395,050 42.5% OTHER EXPENSES $19,379 $16,023 $3,356 17.3% $649,734 $423,482 $226,252 34.8% $764,812 55.4% UNFUNDED LIABILITIES $263,450 $300,455 ($37,005) -14.0% $1,844,150 $1,943,988 ($99,838) -5.4% $3,161,443 61.5% ENGINEERING Total Expenses $1,366,132 $1,543,052 ($176,920) -13.0% $10,035,947 $9,882,929 $153,018 1.5% $17,033,406 58.0% Color Key: 0 to 10%over budget > 10%over budget M Page 8 of 35 ' Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM Department: COLLECTION SYSTEM OPS. Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $522,693 $529,202 ($6,509) -1.2% $3,658,851 $3,688,934 ($30,083) -0.8% $6,272,384 58.8% EMPLOYEE BENEFITS $255,254 $270,122 ($14,868) -5.8% $1,786,778 $1,814,045 ($27,267) -1.5% $3,063,394 59.2% CAPITALIZED ADM OVERHEAD ($2,676) ($753) ($1,923) 71.9% ($18,732) ($25,061) $6,329 M ($32,120) 78.0% UTILITIES $12,115 $12,585 ($470) -3.9% $84,805 $89,297 ($4,492) -5.3% $145,400 61.4% REPAIRS&MAINTENANCE $122,873 $48,897 $73,976 60.2% $761,612 $619,206 $142,406 18.7% $1,474,504 42.0% HAULING&DISPOSAL $10,916 $4,110 $6,806 62.3% $76,412 $39,572 $36,840 48.2% $131,000 30.2% PROFESSIONAL&LEGAL SERV $625 $497 $128 20.5% $4,375 $1,242 $3,133 71.6% $7,500 16.6% OUTSIDE SERVICES $4,972 $2,785 $2,187 44.0% $34,804 $28,384 $6,420 18.4% $59,680 47.6% MATERIALS&SUPPLIES $63,074 $60,413 $2,661 4.2% $424,518 $505,222 ($80,704) = $756,951 66.7% OTHER EXPENSES $10,529 $11,810 ($1,281) -12.2% $85,703 $78,570 $7,133 8.3% $138,445 56.8% UNFUNDED LIABILITIES $161,905 $175,452 ($13,547) -8.4% $1,133,335 $1,176,307 ($42,972) -3.8% $1,942,922 60.5% COLLECTION SYSTEM OPS.Total $1,162,280 $1,115,119 $47,161 4.1% $8,032,461 $8,015,719 $16,742 0.2% $13,960,060 57.4% Expenses Color Key: 0 to 10%over budget > 10%over budget Page 9 of 35 ZwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM Department: PLANT OPERATIONS Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $869,326 $907,632 ($38,306) -4.4% $6,085,282 $6,070,468 $14,814 0.2% $10,432,017 58.2% EMPLOYEE BENEFITS $380,506 $410,067 ($29,561) -7.8% $2,663,542 $2,714,767 ($51,225) -1.9% $4,566,639 59.4% CAPITALIZED ADM OVERHEAD ($28,023) ($21,037) ($6,986) 24.9% ($196,161) ($124,360) ($71,801) 36.6% ($336,340) 37.0% CHEMICALS $93,715 $49,062 $44,653 47.6% $656,205 $599,407 $56,798 8.7% $1,125,000 53.3% UTILITIES $250,215 $231,865 $18,350 7.3% $1,530,673 $1,469,471 $61,202 4.0% $3,002,600 48.9% REPAIRS&MAINTENANCE $186,609 $240,935 ($54,326) -29.1% $1,306,263 $1,193,804 $112,459 8.6% $2,239,400 53.3% HAULING&DISPOSAL $37,351 $39,970 ($2,619) -7.0% $261,457 $234,069 $27,388 10.5% $448,250 52.2% PROFESSIONAL&LEGAL SERV $291 $497 ($206) -70.8% $2,037 $1,383 $654 32.1% $3,500 39.5% OUTSIDE SERVICES $19,912 $25,963 ($6,051) -30.4% $139,384 $190,964 ($51,580) $239,000 79.9% MATERIALS&SUPPLIES $58,871 $62,237 ($3,366) -5.7% $402,097 $489,737 ($87,640) $706,600 69.3% OTHER EXPENSES $35,534 $22,085 $13,449 37.8% $643,237 $609,811 $33,426 5.2% $844,615 72.2% UNFUNDED LIABILITIES $269,219 $297,708 ($28,489) -10.6% $1,884,533 $1,954,610 ($70,077) -3.7% $3,230,674 60.5% PLANT OPERATIONS Total Expenses $2,173,526 $2,266,985 ($93,459) -4.3% $15,378,549 $15,404,133 ($25,584) -0.2% $26,501,955 58.1% Color Key: 0 to 10%over budget > 10%over budget M Page 10 of 35 j&V ts entral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM Department: PUMP STATIONS Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $80,539 $87,117 ($6,578) -8.2% $563,773 $590,889 ($27,116) -4.8% $966,479 61.1% EMPLOYEE BENEFITS $33,186 $39,589 ($6,403) -19.3% $232,302 $255,005 ($22,703) -9.8% $398,256 64.0% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $20,833 $0 $20,833 100.0% $124,998 $61,841 $63,157 50.5% $250,000 24.7% UTILITIES $43,045 $43,806 ($761) -1.8% $263,282 $276,817 ($13,535) -5.1% $516,550 53.6% REPAIRS&MAINTENANCE $30,661 $31,842 ($1,181) -3.9% $214,627 $184,822 $29,805 13.9% $367,950 50.2% HAULING&DISPOSAL $733 $1,069 ($336) -45.8% $5,131 $6,227 ($1,096) = $8,800 70.8% OUTSIDE SERVICES $6,683 $2,545 $4,138 61.9% $46,781 $9,070 $37,711 80.6% $80,200 11.3% MATERIALS&SUPPLIES $3,466 $1,387 $2,079 60.0% $24,262 $12,515 $11,747 48.4% $41,600 30.1% OTHER EXPENSES $2,979 $2,903 $76 2.5% $20,853 $15,558 $5,295 25.4% $35,796 43.5% UNFUNDED LIABILITIES $22,413 $30,981 ($8,568) -38.2% $156,891 $195,130 ($38,239)= $268,953 72.6% PUMP STATIONS Total Expenses $244,538 $241,238 $3,300 1.3% $1,652,900 $1,607,873 $45,027 2.7% $2,934,584 54.8% Color Key: 0 to 10%over budget > 10%over budget M Page 11 of 35 ' Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM Department: RECYCLED WATER Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $47,128 $30,949 $16,179 34.3% $329,896 $256,407 $73,489 22.3% $565,600 45.3% EMPLOYEE BENEFITS $35,434 $21,437 $13,997 39.5% $248,038 $175,630 $72,408 29.2% $425,244 41.3% CHEMICALS $6,999 $3,105 $3,894 55.6% $48,993 $59,224 ($10,231) = $84,000 70.5% UTILITIES $14,583 $2,275 $12,308 84.4% $102,081 $31,652 $70,429 69.0% $175,000 18.1% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $16,905 $10,944 $5,961 35.3% $29,000 37.7% PROFESSIONAL&LEGAL SERV $1,166 $3,945 ($2,779) -238.3% $8,162 $18,911 ($10,749) = $14,000 135.1% OUTSIDE SERVICES $17,873 $50,089 ($32,216) -180.3% $112,445 $108,936 $3,509 3.1% $214,500 50.8% MATERIALS&SUPPLIES $987 $0 $987 100.0% $6,909 $7,145 ($236) -3.4% $11,900 60.0% OTHER EXPENSES $2,794 $2,713 $81 2.9% $19,558 $15,425 $4,133 21.1% $33,550 46.0% RECYCLED WATER Total Expenses $129,379 $114,514 $14,865 11.5% $892,987 $684,273 $208,714 23.4% $1,552,794 44.1% Color Key: 0 to 10%over budget > 10%over budget M Page 12 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS JANUARY,2019 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.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE(MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- ....... 1 (1) 14,000,000 $16,500,000 (2,500,000) 14,000,000 14,061,513 35.90% 31,940.82 150,261.25 182,202.07 RE05 US Gov't FHLMC 08/31/18 03/04/19 33 2.266% 4,943,215 5,000,000 5,000,000 5,000,000 12.82% 9,515.28 37,754.16 47,269.44 RE07 FHLB FED AGENCY 12/24/18 03/22/19 49 2.424% 4,970,544 5,000,000 5,000,000 4,983,650 12.82% 10,376.39 2,677.78 13,054.17 RE08 FHLB FED AGENCY 12/24/18 03/21/19 48 2.448% 4,971,000 5,000,000 5,000,000 4,984,000 12.82% 10,333.33 2,666.67 13,000.00 RE09 FHLB FED AGENCY 12/24/18 7/22/19 171 2.558% 4,927,375 5,000,000 5,000,000 4,942,050 12.82% 10,720.83 2,766.67 13,487.50 RE10 FHLB FED AGENCY 12/24/18 7/23/19 172 2.558% 4,927,029 5,000,000 5,000,000 4,941,700 12.82% 10,720.83 2,766.67 13,487.50 (3) 38,739,164 41,500,000 (2,500,000) 39,000,000 38,912,913 100.00% 83,607.48 198,893.20 282,500.68 (2) 54,481.60 54,481.60 83,607.48 253,374.80 336,982.28 NOTE:(1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of January,2019 was 2.36%. (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 Running Expense portfolio is 2.4182%. (4) The market value of the portfolio on January 31,2019 wa.,$38,912,913. (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 Director: March 7, 2019 Regular Board Meeting Agenda Packet- Page 25 of 107 Page 13 of 35 ' Central Contra Costa sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) January 2019 Fiscal Period 7/2019 Summarized by Account Report Generated on Feb 11,2019 11:45:22 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $1,205,681 CASH ACCOUNTS/PAYROLL CLEARING $20,000 CASH ACCOUNTS/PETTY CASH $3,400 CASH ACCOUNTS/TEMPORARY INVESTMENTS $39,000,000 DEFERRED OUTFLOWS/DEFERRED OUTFLOWS-GASB 68 $21,503,021 DEFERRED OUTFLOWS/DEFERRED OUTFLOWS-GASB 75 $30,400 DUE FROM/DUE FROM S/C $31,157,295 DUE FROM/DUE FROM S/I $779,500 INVENTORY/SUPPLIES&MATERIAL INV $2,098,491 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS/PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS/PREPAID EXPENSES $1,032,933 PREPAID ACCOUNTS/PREPAID INSURANCE $11,467 PREPAID ACCOUNTS/PREPAID RETIREMENT $10,102,752 RECEIVABLE ACCOUNTS/A/R-SSC DIRECT BILL $129,668 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $442,333 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE-COBRA $1,837 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $31,941 RECEIVABLE ACCOUNTS/COMPUTER PURCHASE PROGRAM $10,528 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW $100,640 RECEIVABLE ACCOUNTS/OVERTIME INSPECTION A/R $2,986 Current Assets $107,711,547 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS/ACC DEPR-CONTRIB ASSETS ($61,491,489) CONTRIBUTED FIXED ASSETS/CONTRIBUTED SEWER LINES $159,795,333 FIXED ASSETS-C.I.P./CONSTRUCTION IN PROGRESS $35,820,635 FIXED ASSETS/ACC DEPR-BUILDINGS ($14,154,661) FIXED ASSETS/ACC DEPR-FURN&EQUIP ($9,236,015) FIXED ASSETS/ACC DEPR-OUTFALL ($3,768,376) FIXED ASSETS/ACC DEPR-PUMPING STATIONS ($35,288,443) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($73,525,809) FIXED ASSETS/ACC DEPR-TREATMENT PLANT ($228,809,775) FIXED ASSETS/ACC DEPR-VEHICLES ($5,217,732) FIXED ASSETS/ACCUM DEPRC-RECY WATER ($9,680,325) FIXED ASSETS/BUILDINGS $44,238,508 FIXED ASSETS/FURNITURE&EQUIPMENT $13,841,424 FIXED ASSETS/INTANGIBLE ASSETS $4,949,507 FIXED ASSETS/LAND $17,320,570 FIXED ASSETS/OUTFALL SEWERS $11,371,574 FIXED ASSETS/PUMPING STATIONS $57,327,020 FIXED ASSETS/RECY WATER INFRASTRUCTURE $20,292,366 FIXED ASSETS/SEWAGE COLLECTION FACIL $379,247,498 FIXED ASSETS/TREATMENT PLANT $341,675,108 FIXED ASSETS/VEHICLES $7,695,424 Net Property,Plant and Equipment $652,402,342 TOTAL ASSETS $760,113,889 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($16,281) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($623,776) CURRENT LIABILITIES/ACCRUED COMPENSATED ABS. ($4,516,207) CURRENT LIABILITIES/ACCRUED WAGES PAYABLE ($1,198,082) Page 14 of 35 ' Central Contra Costa sanitary District Protecting public health and the environment Balance Sheet Fund:001-RUNNING EXPENSE(O&M) January 2019 Fiscal Period 7/2019 Summarized by Account Report Generated on Feb 11,2019 11:45:22 AM CURRENT LIABILITIES/CAFETERIA PLAN PAYABLE ($20,390) CURRENT LIABILITIES/COMMUTER PLAN PAYABLE ($786) CURRENT LIABILITIES/MISC DEPOSITS/LIABILITIES ($139,931) CURRENT LIABILITIES/OTHER PAYROLL WITHHOLDING ($3,798) CURRENT LIABILITIES/PERMIT CLEARING $926 CURRENT LIABILITIES/REFUNDABLE DEPOSITS ($41,080) CURRENT LIABILITIES/RETIREMENT CONTRIB W/H ($1,493,108) CURRENT LIABILITIES/WORKERS'COMP INS PAYABLE $170,959 DEF.COMP.CONTRIB W/H/ICMA $0 DUE TO/DUE TO DEBT FUND ($3,528,591) DUE TO/DUE TO S/C ($23,598,283) DUE TO/DUE TO S/I ($783,408) LIABILITIES-LONG TERM/DEFERRED INFLOWS-GASB 68 ($28,076,634) LIABILITIES-LONG TERM/NET OPEB LIAB-GASB 75 ($46,350,454) LIABILITIES-LONG TERM/NET PENSION LIAB-GASB 68 ($63,806,000) LIABILITIES-LONG TERM/POST EMP.BENEFIT-PENSION $6,019,258 LIABILITIES/UNEARNED INTEREST ($160,537) MEDICAL LIABILITIES/DELTA DENTAL ($59) MEDICAL LIABILITIES/DISABILITY INS ($7,059) MEDICAL LIABILITIES/HEALTH NET ($8,632) MEDICAL LIABILITIES/KAISER PERMANENTE $669 MEDICAL LIABILITIES/LIFE INS ($7,672) MEDICAL LIABILITIES/OCCUPATIONAL HEALTH $2,120 MEDICAL LIABILITIES/POST EMP.BENEFIT-OPEB $131,900 PAYROLL TAXES WITHHELD/CALIFORNIA WITHHOLDING $368 PAYROLL TAXES WITHHELD FEDERAL WITHHOLDING $792 REIMBURSEMENT FEES ($54,466) Total Liabilities ($168,108,243) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE ($38,409,231) FUND EQUITY/CAPITAL COST SHARING ($115,056,482) FUND EQUITY/CONTRIBUTED SEWER LINES ($159,795,333) FUND EQUITY/EXPENDITURE SUMMARY $49,586,006 FUND EQUITY/GENERAL FIXED ASSET GROUP ($210,549,556) FUND EQUITY/STATE R FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES/REVENUE SUMMARY ($42,479,771) Total Fund Equity ($592,005,646) TOTAL LIABILITIES AND FUND EQUITY ($760,113,889) Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT February 11, 2019 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS FROM: AMAL LYON al SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending January 31, 2019: YTD YTD Fav/(Unfav) SIC Revenues: Budgeted Actual Variance Explanation SSC & Property tax revenue received from the County Total $ 23,195,067 $27,701,674 $ 4,506,607 was higher than budgeted. FY YTD FY S/C Expenses: BudgetActual Remaining %Spent Total $ 52,287,827 $20,736,779 $31,551,048 39.66% Includes 17118 carryover($6,968,827) March 7, 2019 Regular Board Meeting Agenda Packet- Page 28 of 107 Page 16 of 35 AIMILSentral Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 002-SEWER CONSTRUCTION (Capital) January 2019 Fiscal Period 7/2019 Report Generated on Feb 11, 2019 11:48:01 AM 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% $7,150,000 $7,150,000 0.0% Other $625,581 $1,504,012 140.4% $9,232,067 $11,124,995 20.5% $20,813,000 $9,688,005 53.5% Sewer Service Charges $0 $631,664 0.0% $13,963,000 $16,576,679 18.7% $27,926,268 $11,349,589 59.4% Total Revenue $625,581 $2,135,676 241.4% $23,195,067 $27,701,674 19.4% $55,889,268 $28,187,594 49.6% Page 17 of 35 Page 18 of 36 Sewer Fund (Capital) Spending FY 18-19 $30,000,000 $23,890,698 $26,513,645 $25,000,000 $19,397,124 $20,000,000 $20,736,779 $15,000,000 $13,377,477 $18,379,941 $14,503,936 $10,000,000 $9,429,510 $11,543,304 $3,996,336 $5,000,000$1,426,829 $8,485,345 $ $3,404,835 $1,600,939 July August September October November December January Projected* Actual Columnl July August September October November December January Projected* $ 1,426,829 $ 3,996,336 $ 9,429,510 $ 13,377,477 $ 19,397,124 $ 23,890,698 $ 26,513,645 Actual 1,600,939 3,404,835 8,485,345 11,543,304 14,503,936 18,379,941 20,736,779 *Projected - Current year budget allocated by month based on historical spending in previous 2 years KAnrrh 7 gnic) Ranular Rnarrl Maafinn Ananrta Parkat- Pana .in of 1(17 Page 18 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/30/2019 PERIOD 7/2019 A )nnC -B DE ) 7EXPENDITURES (C+D+E) I (F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTEDPPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19Y 2018-19 FY 2018-19 FY 2018-19 TYPE CS Collection System $ 29,409,417 30,841,697 (1,432,280) 19,347,000 600,000 19,947,000 18,514,720 11,823,237 6,691,495 TYPE TP Treatment Plant 32,746,274 26,758,622 5,987,652 16,865,000 1,231,177 18,096,177 24,083,829 7,193,374 16,890,465 TYPE GI General Improvements 9,024,737 7,225,141 1,799,596 4,750,000 (1,208,677) 3,541,323 5,340,919 1,065,536 4,275,379 TYPE RW Recycled Water 2,382,894 1,769,035 613,859 2,857,000 - 2,857,000 3,470,859 654,632 2,816,228 CIB Contingency - - - 1,500,000 (622,500) 877,500 877,500 - 877,500 TOTAL DISTRICT 73,563,322 $ 66,594,495 $ 6,968,827 $ 45,319,000 $ 45,319,000 $ 52,287,827 $ 20,736,779 $ 31,551,067 RA—h 7 oni Q Dona d—P—M RA—fl— Anon,4n Dorlro+_ D-. 21 of 1()7 Page 19 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/30/2019 PERIOD 7/2019 A )nnn -B D E ) (C+D+E) I (F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE CS Collection S stem 5991 PH Sewer Renovation Phase 2 460,000 277,761 182,239 - - 182,239 - 182,239 ****6534 Harper Lane Area CAD - - - - 800,000 800,000 800,000 24,129 775,871 6602 South Jackson CAD 411,290 391,290 20,000 - - 20,000 - 20,000 6603 North Jackson CAD 400,000 - 400,000 - (123,443) (123,443) 276,557 25,362 251,195 ****6679 Coredell Drive CAD - - - - 123,443 123,443 123,443 6,195 117,248 **7367 Concord Main Metering Station - - - - 250,000 250,000 250,000 4,078 245,922 8249 CSO Dump Pad Modifications 60,000 - 60,000 - - 60,000 5,000 55,000 *8412 PH Grayson Creek Trunk 15,100,000 15,061,359 38,641 - - 38,641 179,070 (140,429) 8419 Collection System Planning LT 885,000 884,387 613 100,000 100,000 100,613 66,917 33,696 *8430 Lafayette Sewer Renovation Phase 11 4,319,000 4,289,317 29,683 - - 29,683 13,399 16,284 8433 S.Orinda Sewer Renovation Phase 6 1,962,127 3,066,717 (1,104,590) 2,758,873 2,758,873 1,654,283 1,509,933 144,350 8435 WC Sewer Renovation Phase 12 1,450,000 2,891,122 (1,441,122) 3,100,000 3,100,000 1,658,878 1,638,322 20,556 8436 Moraga/Crossroads PS Project 1,300,000 1,138,016 161,984 2,697,000 (250,000) 2,447,000 2,608,984 895,916 1,713,068 8441 CIPP Contract 17-20 300,000 80,247 219,753 100,000 100,000 319,753 126,185 193,568 8442 PS Equipment Piping Replacement PH2 36,000 - 36,000 25,000 25,000 61,000 - 61,000 8443 LG Diameter Pipe line Inspection 200,000 5,793 194,207 50,000 50,000 244,207 8,077 236,130 8444 Force Main Inspection Program 75,000 - 75,000 50,000 50,000 125,000 - 125,000 8445 N.Orinda Sewer Renovation 636,000 768,680 (132,680) 3,731,000 3,731,000 3,598,320 3,444,324 153,996 8446 Lafayette Sewer Renovation Phase 12 636,000 1,216,107 (580,107) 3,397,600 3,397,600 2,817,493 2,472,994 344,499 8447 Pump Station Security Improvement 131,000 - 131,000 25,000 25,000 156,000 - 156,000 8448 Manhole Modifications 400,000 375,370 24,630 300,000 300,000 324,630 111,800 212,830 8449 Collection System Modeling Support 100,000 56,761 43,239 100,000 100,000 143,239 37,840 105,399 8450 Development Sewerage Support 400,000 240,770 159,230 250,000 250,000 409,230 226,294 182,936 8451 C.S.Sewer Renovation 50,000 - 50,000 2,612,527 (2,200,000) 412,527 462,527 - 462,527 ***8452 Lafayette Sewer Ren. Ph. 13 - - - - 500,000 500,000 500,000 214,817 285,183 *8453 Willows Sewer Repair 98,000 98,000 - - - - - - ***8454 So.Orinda Sewer Ren. Ph.7 - - - - 500,000 500,000 500,000 274,985 225,015 ***8455 W.C.Sewer Renov. Ph. 13 - - - - 500,000 500,000 500,000 416,482 83,518 ***8456 Danville Sewer Ren. Ph.3 - - - - 500,000 500,000 500,000 121,118 378,882 8457 Pump Station Upgrades-Ph.2 - - - 50,000 50,000 50,000 - 50,000 Rounding 1 1 12 Total FY 2018-19 CS Amount $ 29,409,417 30,841,697 (1,432,280) 19,347,000 600,00dw 19,947,000 _Wr18,514,720 11,823,237 6,691,495 *Italic Projects open but not in CIB for 18/19 *** Not in 18/19 Budget. New projects opened in August 2018. Funds transferred from DP8451 Unr�k 7 71190 D-der P-M KA-fl- An ,4r D-L-+- Do 2`) of 9 r17 Page 20 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/30/2019 PERIOD 7/2019 A )nnn -B D E ) 7EXPENDITURES (C+D+E) I (F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTEDPPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET SPENT IN REMAINING BUDGET NO PROJECT TITLE kPYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19Y 2018-19 FY 2018-19 FY 2018-19 **** Not in 18/19 Budget. New projects opened in October 2018. Funds transferred from DP7353,7315,8451&6603 for CAD ** Not in 18/19 Budget. New projects opened in December 2018. Funds transferred from DP8436 TYPE TP Treatment Plant 7291 Pump&Blower Bldg.Seismic Upgrade 6,692,000 6,638,700 53,300 - - - 53,300 10,393 42,907 7292 Switchgear Refurbishment-Ph.2 770,000 433,911 336,089 200,000 - 200,000 536,089 32,688 503,401 7304 Instr&Controls PLC Upgrade 575,000 397,606 177,394 110,000 - 110,000 287,394 70,044 217,350 7315 Applied Research and Innovations 557,274 251,302 305,972 300,000 (300,000) - 305,972 5,282 300,690 7317 Plant Control System Network Upgrades 330,000 234,234 95,766 100,000 - 100,000 195,766 7,369 188,397 7320 Plant Energy Optimization 1,094,000 1,063,448 30,552 - - - 30,552 (59,596) 90,148 7322 Fire Protection System Ph.2 1,406,000 1,014,803 391,197 - - - 391,197 305,287 85,910 7326 Equipment Replacement FY 15-FY 24 1,166,000 748,217 417,783 250,000 - 250,000 667,783 714,968 (47,185) 7327 Headwork's Screening Upgrade 8,144,000 7,845,455 298,545 76,000 - 76,000 374,545 110,600 263,945 7328 Influent Pump Electrical improvements 100,000 757 99,243 510,000 - 510,000 609,243 164,994 444,249 7329 MHF Burner Upgrade 220,000 156,933 63,067 - - - 63,067 - 63,067 7330 Piping Renovation Phase 9 2,566,000 513,944 2,052,056 614,000 - 614,000 2,666,056 1,603,720 1,062,336 7339 T. Plant Control System 1/0 Replacement 470,000 605,231 (135,231) 900,000 - 900,000 764,769 66,656 698,113 7341 WC/Grayson Creek Levee Rehab 100,000 - 100,000 - - - 100,000 26,153 73,847 7348 Solids Handling Facility Improvements 4,975,000 4,516,007 458,993 5,715,000 - 5,715,000 6,173,993 1,749,980 4,424,013 7349 Aeration& Energy Upgrade 300,000 35,539 264,461 1,200,000 - 1,200,000 1,464,461 150,228 1,314,233 7351 Mechanical&Concrete Renovation 1,300,000 1,254,155 45,845 3,000,000 - 3,000,000 3,045,845 781,951 2,263,894 7352 UV Disinfection Upgrades - - - 500,000 - 500,000 500,000 134,507 365,493 7353 Outfall Improvements Ph.7 - - - 400,000 (300,000) 100,000 100,000 15,496 84,504 7354 TP Security Improvements 87,000 2,995 84,005 50,000 - 50,000 134,005 21,813 112,192 7355 Odor Control Upgrade Ph. 1 44,000 - 44,000 200,000 - 200,000 244,000 - 244,000 7357 Plant Wide Instrumentation Upgrade 100,000 27,288 72,712 190,000 - 190,000 262,712 36,734 225,978 7358 Innovation Bioenergy Demo 300,000 261,182 38,818 - - - 38,818 - 38,818 7359 Solids Conditioning Bldg. roof replacement 500,000 189,377 310,623 800,000 - 800,000 1,110,623 855,255 255,368 7360 Existing Plant Facility Drawing 100,000 83,040 16,960 100,000 - 100,000 116,960 26,861 90,099 7362 POB Seismic Upgrades 400,000 135,591 264,409 1,100,000 1,831,177 2,931,177 3,195,586 136,673 3,058,913 7363 Treatment Plant Planning 450,000 348,907 101,093 450,000 - 450,000 551,093 225,318 325,775 7364 TP Safety Enhancement Ph.5 - - - 100,000 - 100,000 100,000 - 100,000 Rounding I I I10 Total FY 2017-18 TP Amount $ 32,746,274 26,758,622 5,987,652 16,865,000 1,231,177 18,096,17 24,083,829 7,193,374 16,890,465 *ItalicProjects open but not in CIB for 18/19 RAnrrk 7 0010 Deni Jnr RnnrA KAoc+inn Anonrin Dnn4G+_ Dnnc Q'Z of 1(17 Page 21 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/30/2019 PERIOD 7/2019 A )nnn -B D E ) (C+D+E) I (F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE GI General Improvements 8207 General Security and Access $ 194,616 121,661 72,955 500,000 (559,641) (59,641) 13,314 13,313 1 8230 Capital Legal Services 158,665 132,070 26,595 20,000 - 20,000 46,595 9,185 37,410 8236 District Easements 208,047 164,616 43,431 50,000 - 50,000 93,431 43,641 49,790 8238 Asset Management 2,969,185 2,790,236 178,949 400,000 - 400,000 578,949 359,169 219,780 8240 IT Development 2,188,794 2,187,431 1,363 1,750,000 (450,000) 1,300,000 1,301,363 183,792 1,117,571 8243 Server Room Relocation 955,430 515,656 439,774 880,000 164,570 1,044,570 1,484,344 242,843 1,241,501 8247 Property&Building Improvements 400,000 178,767 221,233 300,000 (363,606) (63,606) 157,627 151,065 6,562 8248 Cyber Security 75,000 - 75,000 - - - 75,000 - 75,000 8516 District Equipment Acquisition 676,000 590,745 85,255 200,000 - 200,000 285,255 14,830 270,425 8517 Vehicle Replacement Program 1,199,000 603,959 595,041 650,000 - 650,000 1,245,041 47,700 1,197,341 9999 Capital Project Clearing(Accounting Use Only)** - (60,000) 60,000 - - - 60,000 (2) 60,002 Rounding (4) Total FY 2017-18 GI Amount 9,024,737 7,225,141 1,799,596 (1,208,677) 3,541,323 5,340,919 1,065,536 4,275,379 RAornh 7 oni a Dona dnr Knorr! RA- inn An nrlo Dorlrc+_ Donc 'ZA of 107 Page 22 of 35 PROGRAM/GM1851-4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/30/2019 PERIOD 7/2019 A )nnn -B D E ) (C+D+E) I (F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE RW Recycled W 7306 Zone 1 Recycled Water 497,894 484,984 12,910 35,000 - 35,000 47,910 8,837 39,073 7346 Surge Analysis 16-17 155,000 3,125 151,875 50,000 - 50,000 201,875 94,190 107,685 7361 Filter Plant Improvments 330,000 162,293 167,707 2,457,000 - 2,457,000 2,624,707 509,655 2,115,052 7365 Recycle Water Clearwell Repairs 1,400,000 1,118,633 281,367 300,000 - 300,000 581,367 41,950 539,417 7366 ReW Distribution System Renov. Program - - - 15,000 - 15,000 15,000 - 15,000 Rounding 1 Total FY 2016-17 RW Amount $ 2,382,894 1,769,035 613,859 2,857,000 - 2,857,000 3,470,859 654,632 2,816,228 9990 CONTINGENCY-ALL PROGRAMS - - - 1,500,000 (622,500) 877,500 877,500 877,500 GRAND TOTAL $ 73,563,322 66,594,495 6,968,827 45,319,000 - 45,319,000 52,287,827 20,736,779 31,551,067 RA-k 7 0010 Rona ilnr Rn-A RA-+inn A-An D-L-+_ Dino `2c. of 9(17 Page 23 of 35 FY 18-19 CAPITAL BUDGET TRANSFERS PERIOD ENDING:1/30/19 Position Paper Position Paper Memo to GM Position Paper Position Paper approved 10/4/19 item 2 11/15 Item 10 11/1 item 7 & 12/20 item 7 09/05/18 & Deputy GM &GM 12/12 GM 12/19 &GM 18/19 Contingency signature 1/08/19 PROD.# PROJECTS TOTAL Balance *8451 C.S.Sewer Renovation (2,000,000) (200,000) - - - (2,200,000) *8452 Lafayette Sewer Ren. Ph. 13 500,000 - 500,000 *8454 So. Orinda Sewer Ren. Ph. 7 500,000 - 500,000 *8455 W.C.Sewer Renov. Ph. 13 500,000 - - - 500,000 *8456 Danville Sewer Renov. Ph. 3 500,000 - - - - 500,000 6534 Harper Lane Area CAD(new Project) - 800,000 - - - 800,000 7353 Outfall Improvements (300,000) - - - (300,000) 7315 Applied Research (300,000) - - - (300,000) 7367 Concord Main Metering Station - 250,000 - - 250,000 8436 Moraga Crossroads Pump Station - (250,000) - - (250,000) 8243 Server Room Relocation Proj. - - 164,570 - 164,570 7362 POB Seismic Upgrades - - 1,831,177 - 1,831,177 8240 IT Technology Development - - (450,000) (450,000) 8247 Property& Building Improvements - - - (363,606) (363,606) 8207 General Security&Access - - - (559,641) - (559,641) 6679 Cordell Drive CAD - - - - 123,443 123,443 6603 North Jackson CAD - - - - (123,443) (123,443) 9990 Capital Projects-Contingency - - - (622,500) - (622,500) 877,500 0 * Not actual transfers. All part of one project split into individual projects for construction March 7, 2019 Regular Board Meeting Agenda Packet- Page 36 of 107 Page 24 of 35 O&M PROJECTS- EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 01/31/19 PERIOD 07/2019 0M043 - Naval Weapons Station Prior years Project expended Expenditure type through 17-18 1 Jul.'18 Aug.'18 Sept.'18 Oct.'18 Nov.'18 Dec.'18 Jan.'19 Feb.'19 Mar.'19 Apr.'19 May'19 Jun.'19 2018-19 YTD to date Salary&Benefits $ 17,293 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 17,293 Technical services $ 75,169 - - - - - - - - - - - - - $ 75,169 Total $ 92,462 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 92,462 0M080 - CoCo Farm(Kiewit Future Farm Proposal) Prior years Project expended Expenditure type I through 17-18 1 Jul.'18 Aug.'18 Sept.'18 Oct.'18 Nov.'18 Dec.'18 Jan.'19 Feb.'19 Mar.'19 Apr.'19 May'19 Jun.'19 2018-19 YTD to date Salary&Benefits $ 206,827 $ 1,444 $ 225 $ - $ 403 $ 241 $ - $ - $ - $ - $ - $ - $ - $ 2,314 $ 209,141 Other Charges $ 74,996 - - - - 561 - - - - - - - - $ 74,996 Total $ 281,824 $ 1,444 $ 225 $ $ 403 $ 802 $ $ $ $ $ $ $ $ 2,314 $ 284,137 0M083 - Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 17-18 Jul.'18 Aug.'18 Sept.'18 Oct.'18 Nov.'18 Dec.'18 Jan.'19 Feb.'19 Mar.'19 Apr.'19 May'19 Jun.'19 2018-19 YTD to date Salary&Benefits $ 23,648 $ 2,746 $ 1,540 $ 2,411 $ 2,324 $ 1,549 $ 4,069 $ 3,391 $ - $ - $ - $ - $ - $ 18,031 $ 41,679 other Charges $ - - - - - - - - - - $ - $ - Total $ 23,648 $ 2,746 $ 1,540 $ 2,411 $ 2,324 $ 1,549 $ 4,069 $ 3,391 $ $ $ $ $ $ 18,031 $ 41,679 N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\O&M Projects Activity YTD 18 19.xlsx March 7, 2019 Regular Board Meeting Agenda Packet- Page 37 of 107 Page 25 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JANUARY,2019 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.O.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 8/86-2/90 ---- 1 (1) $13,500,000 $14,500,000 ($1,000,000) $13,500,000 $14,549,212 26.21% $28,610.96 $99,993.75 $128,604.71 933 US Gov't Agency Dscnt 06/08/18 05/28/19 118 2.32 4,956,560 5,000,000 5,000,000 4,982,950 9.71% $3,804.09 $22,452.28 $26,256.37 935 US Gov't Treasury Bill 08/31/18 02/28/19 28 2.56 3,955,756 4,000,000 4,000,000 3,992,920 7.77% $7,577.78 $30,066.66 $37,644.44 936 Toyota Motor CP 09/06/18 03/04/19 33 2.43 3,952,267 4,000,000 4,000,000 3,991,409 7.77% $8,266.67 $31,200.01 $39,466.68 937 FHLB Fed Agency 09/06/18 03/06/19 35 2.30 4,943,689 5,000,000 5,000,000 5,000,000 9.71% $9,644.44 $36,399.99 $46,044.43 938 FHLMC FHLMC 12/06/18 6/03/19 122 2.57 4,937,847 5,000,000 5,000,000 4,958,850 9.71% $10,763.89 $9,027.78 $19,791.67 938A FHLB Fed Agency 12/21/18 3/20/19 47 2.45 4,970,333 5,000,000 5,000,000 4,984,350 9.71% $10,333.33 $3,666.67 $14,000.00 939 FHLB Fed Agency 12/21/18 04/02/19 60 2.48 4,965,646 5,000,000 5,000,000 4,980,000 9.71% $10,440.97 $3,704.86 $14,145.83 940 US Gov't T-Bill 12/21/18 06/20/19 139 2.52 4,938,284 5,000,000 5,000,000 4,954,000 9.71% $10,570.14 $3,750.69 $14,320.83 (4) $51,120,381 $52,500,000 ($1,000,000) $51,500,000 $52,393,691 100.00% $100,012.27 $240,262.69 $340,274.96 (3) (5) $142.71 $100,739.50 $100,882.21 $100,154.98 $341,002.19 $441,157.17 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of January 2019 was 2.360%. (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 2.4269%. (4) The market value of the portfolio on January 31,2019 was$52,393,691. 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. March 7, 2019 Regular Board Meeting Agenda Packet- Page 38 of 107 Page 26 of 35 ' Central Contra Costa sanitary District Protecting public health and the environment Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) January 2019 Fiscal Period 7/2019 Summarized by Account Report Generated on Feb 11,2019 11:45:22 AM TOTAL ASSETS Current Assets CAD RECEIVABLE/AVAD-ALHAMBRA VLY AR $820,003 CASH ACCOUNTS/CASH $2,062,505 CASH ACCOUNTS/TEMPORARY INVESTMENTS $51,500,000 DUE FROM/DUE FROM DEBT FUND $3,281,476 DUE FROM/DUE FROM RIE $23,598,283 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $71,145 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $40,069 RECEIVABLE ACCOUNTS/CAD RECEIVABLE $162,781 Current Assets $81,536,261 Net Property,Plant and Equipment FIXED ASSETS-C.I.P./CONSTRUCTION IN PROGRESS $20,736,732 Net Property,Plant and Equipment $20,736,732 TOTAL ASSETS $102,272,993 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($13,396) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($517,322) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE ($1,340,796) CURRENT LIABILITIES/REFUNDABLE CONST BONDS ($303,892) DUE TO/DUE TO DEBT FUND ($67,318) DUE TO/DUE TO RIE ($31,157,295) LIABILITIES/UNEARNED INTEREST ($164,999) Total Liabilities ($33,565,018) Total Fund Equity EXPENDITURE SUMMARY/TRANSFER TO CIP ($20,736,732) FUND EQUITY/AVAILABLE FUND BALANCE ($41,006,302) FUND EQUITY/EXPENDITURE SUMMARY $20,736,732 YEAR TO DATE REVENUES/REVENUE SUMMARY ($27,701,674) Total Fund Equity ($68,707,976) TOTAL LIABILITIES AND FUND EQUITY ($102,272,993) Page 27 of 35 AwLcentral Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 003-SELF-INSURANCE January 2019 Fiscal Period 7/2019 Report Generated on Feb 11, 2019 11:48:01 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $9,645 $17,805 84.6% $847,015 $879,050 3.8% $960,250 581,200 91.5% Total Revenue $847,015 $879,050 3.8% $960,250 Page 28 of 35 ACV Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 003-SELF-INSURANCE January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM $30,000 ❑Period Budget $800,000" ❑YTD Budget ❑Period Actual ❑ YTD Actual $25,000 $600,000- $20,000-'-- $15,000-1/-- 600,000 $20,000 $15,000 $400,000 $10,000 $200,000- $5,000-1/ $0 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $29,540 $21,026 $8,514 $776,780 $711,239 $65,541 Totals $29,540 $21,026 $8,514 $776,780 $711,239 $65,541 Page 29 of 35 j&V ts entral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 003-SELF-INSURANCE January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM Department: Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget INSURANCE&OTHER EXP $791 $3,584 ($2,793) -353.1% $575,537 $593,655 ($18,118) -3.1% $579,500 102.4% GENERAL&AUTO LIABILITY $28,749 $17,442 $11,307 39.3% $201,243 $117,584 $83,659 41.6% $345,000 34.1% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% Total Expenses $29,540 $21,026 $8,514 28.8% $776,780 $711,239 $65,541 8.4% $924,500 76.9% Color Key: 0 to 10%over budget > 10%over budget M Page 30 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS JANUARY,2019 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.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- ------- 1 (1) 7,200,000 7,200,000 7,200,000 7,231,635 100.00% 14,431.56 74,346.42 88,777.98 (3) 7,200,000 7,200,000 7,200,000 7,231,635 100.00% 14,431.56 74,346.42 88,777.98 (2) 2,568.70 2,568.70 14,431.56 76,915.12 91,346.68 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of January,2019 was 2.360°/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 2.36%. (4) The market value of the portfolio on January 31,2019 was$7,231,635. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. March 7, 2019 Regular Board Meeting Agenda Packet- Page 43 of 107 Page 31 of 35 ' Central Contra Costa sanitary District Protecting public health and the environment Balance Sheet Fund:003-SELF-INSURANCE January 2019 Fiscal Period 7/2019 Summarized by Account Report Generated on Feb 11,2019 11:45:22 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $111,748 CASH ACCOUNTS/TEMPORARY INVESTMENTS $7,200,000 DUE FROM/DUE FROM R/E $783,408 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $14,432 Current Assets $8,109,588 TOTAL ASSETS $8,109,588 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES/ACCOUNTS PAYABLE $0 CURRENT LIABILITIES/GASB10 ACTUARIAL RESERVE ($882,230) DUE TO/DUE TO R/E ($779,500) Total Liabilities ($1,661,730) Total Fund Equity FUND EQUITY/EMPLOYMENT/POLLUTION RISK ($5,000,000) FUND EQUITY/EXPENDITURE SUMMARY $711,239 FUND EQUITY/INS PREMS/CLAIMS/LAWSUITS ($1,280,047) YEAR TO DATE REVENUES/REVENUE SUMMARY ($879,050) Total Fund Equity ($6,447,858) TOTAL LIABILITIES AND FUND EQUITY ($8,109,588) Page 32 of 35 AwLcentral Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 004-DEBT SERVICE January 2019 Fiscal Period 7/2019 Report Generated on Feb 11, 2019 11:48:01 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $0 $2,437 0.0°% $3,528,591 $3,531,028 0.1% $3,611,037 580,009 97.8% Total Revenue 0.0% $3,528,591 $3,531,028 0.1% $3,611,037 Page 33 of 35 ACV ts entral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 004- DEBT SERVICE January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM $� ❑Period Budget $500,000 ❑ YTD Budget ❑Period Actual ❑ YTD Actual $400,000- $0 $300,000- $0- $200,000- ($0)- $100,000- $0- Period 300,000$0 $200,000($0) $100,000$0Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $202,284 $464,585 ($262,301) Totals $0 $0 $0 $202,284 $464,585 ($262,301) Page 34 of 35 ZwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 004-DEBT SERVICE January 2019 Fiscal Period 07/2019 Report Generated on Feb 11, 2019 11:49:49 AM Department: Category Period Budget Period Actual Period Variance % YTD Budget YTID Actual YTD Variance % Annual % Budget INTEREST EXPENSE $0 $0 $0 0.0% $202,284 $464,585 ($262,301) $1,135,780 40.9% Total Expenses $0 $0 $0 0.0% $202,284 $464,585 ($262,301) -129.7% $1,135,780 40.9% Total Expenses $6,883,410 $7,014,162 ($130,752) -1.9% $52,357,876 $50,761,830 $1,596,046 3.0% $91,780,736 55.3% Color Key: 0 to 10%over budget > 10%over budget M Page 35 of 35 ' Central Contra Costa sanitary District Balance Sheet Fund:004-DEBT SERVICE January 2019 Fiscal Period 7/2019 Summarized by Account Report Generated on Feb 11,2019 11:45:22 AM TOTAL ASSETS Current Assets DUE FROM/DUE FROM RIE $3,528,591 DUE FROM/DUE FROM S/C $67,318 L.T.DEBT ACCOUNTING/DEPOSIT W/TRUSTEE-RESERVE $0 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $99,384 Current Assets $3,695,292 TOTAL ASSETS $3,695,292 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities DUE TO/DUE TO S/C ($3,281,476) L.T.DEBT ACCOUNTING/BOND ACR INTEREST PAYABLE $0 L.T.DEBT ACCOUNTING/BONDS PAYABLE ($19,450,000) Total Liabilities ($22,731,476) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE $24,673,496 FUND EQUITY/EXPENDITURE SUMMARY $464,585 LIABILITIES/DEFERRAL-BOND REFUNDING ($2,570,870) YEAR TO DATE REVENUES/REVENUE SUMMARY ($3,531,028) Total Fund Equity $19,036,183 TOTAL LIABILITIES AND FUND EQUITY ($3,695,292)