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HomeMy WebLinkAbout06.c. Receive July 2015 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT August 13, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING 5*� SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending July, 2015: Expense Categories Total Labor Charges Utilities Repairs & Maintenance Outside Services Materials & Supplies 6.CP 0 Favorable /(Unfavorable) Budgeted Actual Variance Explanation 5,138,776 4,787,818 350,958 Expenses are typically lower in the beginning of the year. Some positions budgeted for in July 398,346 32,606 365,740 522,572 214,190 308,382 350,482 187,865 162,617 184,134 78,069 106,065 such as Communications Manager and IT Manager, are filled later in the fiscal year resulting in savings. Delay in invoices. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. CENTRAL CONTRA COSTA SANITARY DISTRICT August 13, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING ?]I SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending July, 2015: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 515,333 307,332 (208,001) A large payment from a Walnut Creek development will be posted in August. FINANCIAL STATEMENT SUMMARY July 2015 O & M Revenue July 2015 Actual Budget Variance O & M Expenses 7,006 8,483 1,477 17.4% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: J. Weeks YEAR -TO -DATE Actual Budget Variance 291 170 121 71.2% YEAR -TO -DATE Actual Budget Variance 7,006 8,483 1,477 17.4% Variance 351 0 40 366 308 58 42 163 106 41 1,475 Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 1,475 rye" f �� ... Sewer Construction YEAR -TO -DATE Revenue 409 Expense 2,146 Over /Under 1,737 rb TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers, Fed Agencies and CD's; LAIF yield as of July 2015 was 0.320 %. PREPARED 8/11/15, 9:39:36 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2015 ------------ ----- -------------- ---- -- - - - --- ----- - - -- -- 001 RUNNING EXPENSE CURRENT ASSETS CASH 327,200.73 PETTY CASH 3,400.00 PAYROLL CLEARING 21,245.79 ACCOUNTS RECEIVABLE 13,954,924.93 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 6,324.40 ACCOUNTS RECEIVABLE -COBRA 754.58 - A/R-SSC DIRECT BILL 5,071.13 COMPUTER PURCHASE PROGRAM 13,604.21 DEPOSITS TO BANK ESCROW 100,802.41 PREPAID INSURANCE .00 PREPAID EXPENSES 959,401.04 PREPAID RETIREMENT 19,922,035.83 SUPPLIES & MATERIAL INV 2,095,552.77 DUE FROM SIC 139,863,636.25 DUE FROM S/I 51,601.00 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 177,511,165.16 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR - BUILDINGS 10,387,225.71 - TREATMENT PLANT 320,717,418.06 ACC DEPR- TREATMENT PLANT 200,602,861.01 - PUMPING STATIONS 56,046,562.93 ACC DEPR - PUMPING STATIONS 28,643,263.31 - SEWAGE COLLECTION FACIL 331,167,382.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,886,006.89 ACC DEPR -FURN & EQUIP 7,049,850.66 - VEHICLES 6,883,133.50 ACC DEPR- VEHICLES 4,418,386.18 - RECY WATER INFRASTRUCTURE 19,065,139.00 ACCUM DEPRC -RECY WATER 7,276,986.60 - ACC DEPR- SEWAGE COL SYS 61,147,638.75 - ACC DEPR - OUTFALL 3,314,406.94 - CONTRIBUTED SEWER LINES 153,091,463.83 ACC DEPR - CONTRIB ASSETS 55,204,676.89 - CONSTRUCTION IN PROGRESS 13,958,645.83 TOTAL NET PROPERTY, PLANT & - EQUIPMENT 609,718,478.78 TOTAL ASSETS 787,229,643.94 LIABILITIES DUE TO SIC 107,887,319.59- ' ok PREPARED 8/11/15, 9:39:36 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2015 - ------- ------ -- - -- 001 RUNNING EXPENSE - -- ------ ------------ ---- -- ---- --------------- ------ --------------- - - --- DUE TO S/I - 1,521,187.04 - DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 565,190.71 - SALES TAX PAYABLE 8,851.86 - ACCRUED WAGES PAYABLE 1,040,715.20 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 HARTFORD .00 NATIONAL DEFERRED .00 ICMA .00 RETIREMENT CONTRIB W/H 1,686,184.95 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 3,635.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 834.36 - HEALTH NET 2,068.48 - OCCUPATIONAL HEALTH .00 DISABILITY INS 79.48 LIFE INS 203.00 - DELTA DENTAL 253.57 - POST EMP. BENEFIT -OPEB 1,426,065.25 CAFETERIA PLAN PAYABLE 49,587.38 - PERMIT CLEARING 162.00 WORKERS' COMP INS PAYABLE 452,280.56 ACCRUED COMPENSATED ABS. 4,012,215.28 - REFUNDABLE DEPOSITS 32,680.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 138,247.76- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 153,091,463.59 - 97,645,412.51- 75,301,279.00- 273,532,053.07- 14,109,473.71- 7,006,385.38 291,406.47- 180,264,940.97- 606,964,702.97- -------------- 787,229,643.94- -------------- -------------- 0 PREPARED 8/10/15, 16:54:45 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 FUND 001 RUNNING EXPENSE - OBS ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE a ESTIMATE ACTUAL VARIANCE ESTIMATE °s 2200 SEWER SVC CHARGE - COUNTER 18,750 18,634 116- .6- 18,750 18,634 116- .6- 225,000 8.3 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 0 0 .0 68,928,000 .0 2400 SEWER SVC CHRG- DIRECT 0 62 62 .0 0 62 62 .0 1,260,000 .0 2500 SEWER SVC CHRG -PRIOR YEAR 1,916- 0 1,916 100.0- 1,916- 0 1,916 100.0- 23,000- .0 SEWER SERVICE CHARGES 16,834 18,696 1,862 11.1 16,834 18,696 1,862 11.1 70,390,000 .0 2600 SERVICE CHARGES- CONCORD 0 0 0 .0 0 0 0 .0 13,700,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0_ 13,700,000 .0 1000 PERMIT /APPLICATION FEES 27,500 39,208 11,708 42.6 27,500 39,208 11,708 42.6 330,000 11.9 1700 SEPTIC TANK DUMPING 6,000 5,062 938- 15.6- 6,000 5,062 938- 15.6- 72,000 7.0 1900 OVERTIME INSPECTION 1,000 4,198 3,198 319.8 1,000 4,198 3,198 319.8 12,000 35.0 2000 SIDE SEWER INSPECTION 50,000 94,272 44,272 88.5 50,000 94,272 44,272 88.5 600,000 15.7 2700 SALES 83 45 38- 45.8- 83 45 38- 45.8- 1,000 4.5 2900 OTHER SERVICE CHARGES 0 221 221 .0 0 221 221 .0 178,000 .1 3000 INDUSTRIAL PERMIT FEES 0 4,826 4,826 .0 0 4,826 4,826 .0 95,000 5.1 3200 NEW INDUSTRY PERMIT FEES 833 750 83- 10.0- 833 750 83- 10.0- 10,000 7.5 3301 POLLUTION PREVENTION 0 0 D- .0 0 0 0 .0 24,000 .0 3500 LEASE RENTAL INCOME 51,608 67,333 15,725 30.5 51,608 67,333 15,725 30.5 619,300 10.9 3600 PRETREATMENT PROGRAM FINE 166 0 166 - 100.0- 166 0 166 - 100.0- 2,000 .0 3801 RECYCLED WATER - 0 26,346 26,346 .0 D 26,346 26,346 .0 75,000 35.1 4300 ANNEXATION CHARGES 4,000 13,597 9,597 239.9 4,000 13,597 9,597 239.9 48,000 28.3 4500 INTEREST INCOME 0 0 0 .0 0 0 0 .0 103,000 .0 5500 STORMWATER PROGRAM 0 0 0 .0 0 0 0 .0 268,000 .0 5600 HOUSE HAZARD WASTE REIMB 5,000 5,300 300 6.0 5,000 5,300 300 6.0 879,000 .6 6D00 MISCELLANEOUS INCOME 7,083 11,553 4,470 63.1 7,083 11,553 4,470 63.1 85,000 13.6 6400 RIGHT -OF -WAY FEES 83 0 83- 100.0- 83 0 83- 100.0- 1,000 .0 OTHER REVENUES 153,356 272,711 119,355 77.8 153,356 272,711 119,355 77.8 3,402,300 8.0 FUND TOTALS 170,190 291,407 121,217 71.2 170,190 291,407 121,217 71.2 87,492,300 .3 O PREPARED 8/11/15, 9:39:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 0131 --- ------ - ---------- ------- - - - - --------- -- MONTH -TO- DATE------- - - - - -- --- -------- - - - - - -------------- -- YEAR -TO- DATE-------- - -- -- - - -- - --------------- - - - - -- ANNUAL ---- NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 250,617 214,442 36,175 14.4 250,617 214,442 36,175 14.4 3,007,461 7.1 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,158,861 83,467 3.7 2,242,328 2,158,861 83,467 3.7 26,908,108 8.0 0103 SALARIES & WAGES -COMP ABS 25,000 16,504 8,496 34.0 25,000 16,504 8,496 34.0 300,000 5.5 0105 OVERTIME 91,194 97,756 6,562- 7.2- 91,194 97,756 6,562- 7.2- 1,094,493 8.9 0106 STANDBY PAID 18,916 17,676 1,240 6.6 18,916 17,676 1,240 6.6 227,023 7.8 0110 SALARY VACANCY 49,499- 0 49,499 -100.0 49,499- 0 49,499 -100.0 594,000- .0 SALARIES & WAGES 2,578,556 2,505,239 73,317 2.8 2,578,556 2,505,239 73,317 2.8 30,943,085 8.1 0201 WORKERS' COMPENSATION INS 43,588 39,857 3,731 8.6 43,588 39,857 3,731 8.6 523,316 7.6 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 2,500 0 2,500 100.0 30,000 .0 0203 FEDERAL MEDICARE TAX 36,256 35,825 431 1.2 36,256 35,825 431 1.2 435,335 8.2 0204 MEDICAL & HEALTH INSUR 915,412 826,468 88,944 9.7 915,412 826,468 88,944 9.7 10,985,237 7.5 0205 RETIREMENT CONTRIBUTION 1,480,193 1,388,.294 91,899 6.2 1,480,193 1,388,294 91,899 6.2 20,262,241 6.9 0206 DEFERRED COMP. CONTRIB 146,544 148,513 1,969- 1.3- 146,544 148,513 1,969- 1.3- 1,758,752 8.4 0207 DENTAL INSURANCE 78,669 77,114 1,555 2.0 78,669 77,114 1,555 2.0 944,272 8.2 0208 LONG -TERM DISABILITY INS 6,139 5,706 433 7.1 6,139 5,706 433 7.1 73,871 7.7 0209 LIFE INSURANCE 14,694 9,461 5,233 35.6 14,694 9,461 5,233 35.6 176,604 5.4 0211 ACCRUED COMPENSATED ABS. 30,000 948- 30,948 103.2 30,000 948- 30,948 103.2 360,000 .3- 0212 BENEFIT VACANCY 95,414- 0 95,414 -100.0 95,414- 0 95,414 -100.0 1,145,000- .0 0213 OPEB CONTRIBUTION 219,300 0 219,300 100.0 219,300 0 219,300 100.0 2,631,600 .0 EMPLOYEE BENEFITS 2,877,881 2,530,290 347,591 12.1 2,877,881 2,530,290 347,591 12.1 37,036,228 6.8 0250 CAPITALIZED ADM OVERHEAD 317,661- 247,711- 69,950- 22.0 317,661- 247,711- 69,950- 22.0 3,812,007- 6.5 CAPITALIZED ADM OVERHEAD - 317,661- 247,711- 69,950- 22.0 317,661- 247,711- 69,950- 22.0 3,812,007- 6.5 TOTAL LABOR CHARGES 5,138,776 4,787,818 350,958 6.8 5,138,776 4,787,818 350,958 6.8 64,167,306 7.5 0301 DIRECTOR MEETING FEES 1,855 2,997 1,142- 61.6- 1,855 2,997 1,142- 61.6- 22,261 13.5 0302 BOARD TRAINING AND CONF 4,.166 50 4,116 98.8 4,166 50 4,116 98.8 50,000 .l 0303 BOARD HEALTH BENEFITS 4,993 4,993 0 .0 4,993 4,993 0 .0 59,916 8.3 DIRECTOR FEES & EXPENSES 11,014 8,040 2,974 27.0 11,014 8,040 2,974 27.0 132,177 6.1 0402 LIME 33,333 7,788 25,545 76.6 .33,333 7,788 25,545 76.6 400,000 1.9 0403 POLYMER 32,499 41,150 8,651- 26.6- 32,499 41,150 8,651- 26.6- 390,000 10.6 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 5,833 0 5,833 100.0 70,000 .0 0406 OTHER CHEMICALS 48,333 36,850 11,483 23.8 48,333 36,850 11,483 23.8 580,000 6.4 0407 HYPOCHLORITE 17,916 12,429 5,487 30.6 17,916 12,429 5,487 30.6 215,000 5.8 CHEMICALS 137,914 98,217 39,697 28.8 137,914 98,217 39,697 28.8 1,655,000 5.9 0501 ELECTRICAL 132,048 25,909 106,139 80.4 132,048 25,909 106,139 60.4 1,584,600 1.6 0502 NATURAL GAS 199,707 349 199,358 99.8 199,707 349 199,358 99.8 2,396,500 .0 0503 LAND -FILL GAS 33,333 0 33,333 100.0 33,333 0 33,333 100.0 400,000 .0 0504 WATER 8,644 3,068 5,576 64.5 8,644 3,068 5,576 64.5 103,750 3.0 0505 TELEPHONE 24,614 3,280 21,334 86.7 24,614 3,280 21,334 86.7 295,400 1,1 UTILITIES 398,346 32,606 365,740 91.8 398,346 32,606 365,740 91.8 4,780,250 .7 0 PREPARED 8/11/15, 9:39:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM JGM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY '---------------- DISTRICT PERIOD ENDING: 7/31/2015 OBJ ------ ------ ---------- ------- - - - - ---- -- - -- -- MONTH -TO- - -------------------- DATE------- - - - - -- -------- -------- - - - ------ - -- YEAR -TO- DATE-------- ---------------------------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE $ BUDGET °s 0601 OUTSIDE VEH /EQUIP REPAIR 5,416 4,970 446 8.2 5,416 4,970 446 8.2 65,000 7.6 0602 VEHIC /EQUIP REPAIR MAINT 12,000 1,755 10,245 85.4 12,000 1,755 10,245 85.4 144,000 1.2 0603 GENERAL REPAIRS & MAINT 88,056 29,360 58,696 66.7 88,056 29,360 58,696 66.7 1,056,750 2.8 0604 OUTSIDE REPAIRS & MAINT. 292,035 58,348 233,687 80.0 292,035 58,348 233,687 80.0 3,505,600 1.7 0605. COMPUTER REPAIRS & MAINT 121,815 118,286 3,529 2.9 121,815 118,286 3,529 2.9 559,550 21.1 0606 REAL PROPERTY REPAIRS 3,250 1,471 1,779 54..7 3,250 1,471 1,779 54.7 39,000 3.8 REPAIRS & MAINTENANCE 522,572 214,190 308,382 59.0 522,572 214,190 308,382 59.0 5,369,900 4.0 0701 ASH REMOVAL 13,666 2,627 11,039 80.8 13,666 2,627 11,039 80.8 164,000 1.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 2,083 0 2,083 100.0 25,000 .0 0703 GRIT REMOVAL 1,250 0 1,250 100.0 1,250 0 1,250 100.0 15,000 .0 0704 JANITORIAL & REFUSE REMOV 24,567 24,295 272 1.1 24,567 24,295 272 1.1 294,850 8.2 0705 SPOILS REMOVAL 0 0 0 .0 0 0 0 .0 38,000 .0 0706 HAZARDOUS WASTE DISPOSAL 38,974 0 38,974 100.0 38,974 0 38,974 100.0 411,700 .0 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 4,166 0 4,166 100.0 50,000 .0 HAULING & DISPOSAL 84,706 26,922 57,784 68.2 84,706 26,922 57,784 68.2 998,550 2.7 0801 PROFESSIONAL SERVICES 5,003 973 4,030 80.6 5,003 973 4,030 80.6 159,050 .6 0802 LEGAL SERVICES -BOARD 12,866 0 12,866 100.0 12,866 0 12,866 100.0 154,400 .0 0803 LEGAL SERVICES - STAFF 26,398 1,617 24,781 93.9 26,398 1,617 24,781 93.9 326,850 .5 PROFESSIONAL & LEGAL 44,267 2,590 41,677 94.1 44,267 2,590 41,677 94.1 640,300 .4 0901 OUTSIDE SAFETY SERVICES 16,033 120 15,913 99.3 16,033 120 15,913 99.3 192,420 .1 0902 TECHNICAL SERVICES 274,186 125,247 148,939 54.3 274,186 125,247 148,939 54.3 3,289,195 3.8 0903 DATA PROCESSING SERVICES 25 0 25 100.0 25 0 25 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 51,606 55,125 3,519- 6.8- 51,606 55,125 3,519- 6.8- 297,600 18.5 0905 REPROGRAPHIC SERVICES 882 0 882 100.0 882 0 882 100.0 10,600 .0 0906 RECRUITMENT 7,750 7,373 377 4.9 7,750 7,373 377 4.9 93,000 7.9 OUTSIDE SERVICES 350,482 187,865 162,617 46.4 350,482 187,865 162,617 46.4 3,883,115 4.8 1001 SELF - INSURANCE EXPENSE 1,500,000 1,500,000 0 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 SELF - INSURANCE EXPENSE 1,500,000 1,500,000 0 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 15,281 3,319 11,962 78.3 15,281 3,319 11,962 78.3 183,450 1.8 1102 GASOLINE, OIL & FUEL 22,666 29,976 7,310- 32.3- 22,666 29,976 7,310- 32.3- 272,000 11.0 1103 OPERATING SUPPLIES 103,576 38,335 65,241 63.0 103,576 38,335 65,241 63.0 1,243,090 3.1 1104 OPERATING FUEL 1,916 0 1,916 100.0 1,916 0 1,916 100.0 23,000 .0 1105 LABORATORY SUPPLIES 12,957 2,410 10,547 81.4 12,957 2,410 10,547 81.4 155,500 1.5 1106 SAFETY SUPPLIES 27,738 3,370 24,368 87.9 27,738 3,370 24,368 87.9 333,005 1.0 1108 INVENTORY OVER /SHORT 0 659 659- .0 0 659 659- .0 0 .0 MATERIALS & SUPPLIES 184,134 78,069 106,065 57.6 184,134 78,069 106,065 57.6 2,210,045 3.5 1201 RENTS & LEASES 13,966 10,098 3.,868 27.7 13,966 10,098 3,868 27.7 167,700 6.0 1202 PUBLIC AGENCY FEES 11,157 34,689 23,532- 210.9- 11,157 34,689 23,532- 210.9- 533,940 6.5 1203 PUBLIC INFORMATION 27,123 306 26,817 98.9 27,123 306 26,817 98.9 325,500 .1 D PREPARED 8/11/15, 9:39:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 8°s OF YEAR LAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY -- ------- ------- DISTRICT PERIOD ENDING: 7/31/2015 ------- ------ - OBS -- - ------ -- ------- - - - - ---- ----- ----- -- MONTH -TO- -- - -- - -- DATE------- - - ----------------------------------------------------------------- - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------- ------ -------- ---------- BUDGET ------- - --- ACTUAL -------- ------ VARIANCE --- --- ----------- 11 BUDGET - --- -- - ------------------------------------------------- ACTUAL VARIANCE k BUDGET 4 1204 TUITION REIMBURSEMENT 4,350 0 4,350 1.00.0 4,350 0 4,350 100.0 58,250 .0 1205 TECH TRAIN, CONF & MEETS 29,248 9,867 19,381 66.3 29,248 9,867 19,381 66.3 351,080 2.8 1206 CERTIFICATION & LICENSES 2,303 561 1,742 75.6 2,303 561 1,742 75.6 27,708 2.0 1208 SUBSCRIPTION /PUBLICATION 3,058 727 2,331 76.2 3,058 727 2,331 76.2 36,833 2.0 1209 MILEAGE REIMBURSEMENTS 848 0 848 100.0 848 0 848 100.0 10,270 .0 1210 PUBLIC NOTICES 507 0 507 100.0 507 0 507 100.0 6,100 .0 1211 OUTSIDE ORGANIZATION FEES 5,789 12,000 6,211- 107.3- 5,789 12,000 6,211- 107.3- 439,175 2.7 1212 EMPLOYEE MEMBERSHIPS 3,857 1,610 2,247 58.3 3,857 1,610 2,247 58.3 46,455 3.5 1213 MISCELLANEOUS 3,966 555 3,411 86.0 3,966 555 3,411 86.0 47,710 1.2 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 0 4,958 100.0 4,958 0 4,958 100.0 77,500 .0 OTHER EXPENSES 111,130 70,413 40,717 36.6 111,130 70,413 40,717 36.6 2,128,221 3.3 NET EXPENSES 8,483,341 7,006,730 1,476,611 17.4 8,483,341 7,006,730 1,476,611 17.4. 87,464,864 8.0 TOTAL EXPENSE 8,483,341 7,006,730 1,476,611 17.4 8,483,341 7,006,730 1,476,611 17.4 87,464,864 8.0 PREPARED 8/11/15, 9:39:22 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2015 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- - - -- YEAR -TO -DATE - - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 89,582 21,487 68,095 76.0 89,582 21,487 68,095 76.0 1,075,000 2.0 1421 LEGAL SERVICES 16,666 0 16,666 100.0 16,666 0 16,666 100.0 200,000 .0 1422 TECHNICAL SERVICES 5,416 0 5,416 100.0 5,416 0 5,416 100.0 65,000 .0 1423 LIABILITY INSURANCE 450,000 406,091 43,909 9.8 450,000 406,091 43,909 9.8 450,000 90.2 1424 PROPERTY INSURANCE 125,000 123,793 1,207 1.0 125,000 123,793 1,207 1.0 125,000 99.0 1425 INSURANCE CONSULTING 0 0 0 .0 0 0 0 .0 0 .0 1426 OUTSIDE CLAIMS ADJUSTMENT 166 0 166 100.0 166 0 166 100.0 2,000 .0 INSURANCE & OTHER EXP 686,830 551,371 135,459 19.7 686,830 551,371 135,459 19.7 1,917,000 28.8 NET EXPENSES 686,830 551,371 135,459 19.7 686,830 551,371 135,459 19.7 1,917,000 28.8 -07 PREPARED 8/11/15, 9:39:22 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 81k OF YEAR LAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY ----- DISTRICT PERIOD ENDING: 7/31/2015 -- — --- - --- -- — OBJ - — ------ --- ------ ------- - - - - -- - - --- ------ MONTH -TO- DATE------- - - - --- --------- - - -- -------- ------- --- ------------ - - - - -- YEAR -TO- DATE-------- -------- - - ------------------- - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE °s BUDGET ACTUAL VARIANCE % BUDGET % 1252 RECYC H2O INTEREST EXP 0 0 0 .0 0 0 0 .0 13,868 .0 1253 2009 BOND DEBT EXPENSE 0 0 0 .0 0 0 0 .0 1,425,211 .0 OTHER EXPENSES 0 0 0 .0 0 0 0 .0 1,439,079 .0 NET EXPENSES 0 0 0 .0 0 0 0 .0 1,439,079 .0 PREPARED 8/11/15, 9:39:22 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 '--- ------------- -------- --- --- - MONTH -TO- DATE------- - -------- - - - -- -- --------- -------- - - - - --------- -- YEAR -TO- DATE-------- - -------- - - - - -- --- ----- -- - ANNUAL - -- - -- ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 520,458 442,905 77,553 14.9 520,458 442,905 77,553 14.9 6,245,588 7.1 EMPLOYEE BENEFITS 1,091,198 730,278 360,920 33.1 1,091,198 730,278 360,920 33,1 13,596,100 5.4 CAPITALIZED ADM OVERHEAD 4,536- 1,119- 3,417- 75.3 4,536- 1,119- 3,417- 75.3 5.4,440- 2.1 DIRECTOR FEES & EXPENSES 11,014 8,040 2,974 27.0 11,014 8,040 2,974 27.0 132,177 6.1 UTILITIES 6,833 3,280 3,553 52.0 6,833 3,280 3,553 52.0 82,000 4.0 REPAIRS & MAINTENANCE 118,647 114,417 4,230 3.6 118,647 114,417 4,230 3.6 522,550 21.9 PROFESSIONAL & LEGAL SERV 32,347 2,590 29,757 92.0 32,347 2,590 29,757 92.0 497,200 .5 OUTSIDE SERVICES 186,179 130,669 55,510 29.8 186,179 130,669 55,510 29.8 1,812,300 7.2 SELF - INSURANCE EXPENSE 1,500,000 1,500,000 0 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 MATERIALS & SUPPLIES 29,378 4,063 25,315 86.2 29,378 4,063 25,315 86.2 352,615 1 -.2 OTHER EXPENSES 48,955 6,.067 42,888 87.6 48,955 6,067 42,888 87.6 611,670 1.0 ADMINISTRATION 3,540,473 2,941,190 599,283 16.9 3,540,473 2,941,190 599,283 16.9 25,297,760 11.6 SALARIES & WAGES 704,149 712,300 8,151- 1.2- 704,149 712,300 8,151- 1.2- 8,449,837 8.4 EMPLOYEE BENEFITS 581,500 603,395 21,895- 3.8- 581,500 603,395 21,895- 3.8- 7,659,981 7.9 CAPITALIZED ADM OVERHEAD 292,415- 232,440- 59,975- 20.5 292,415- 232,440- 59,975- 20.5 3,509,001- 6.6 UTILITIES 16,481 104- 16,585 100.6 16,461 104- 16,585 100.6 197,800 .1- REPAIRS & MAINTENANCE 15,474 5,160 10,314 66.7 15,474 5,160 10,314 66.7 185,750 2.8 HAULING & DISPOSAL 44,056 977 43,079 97.8 44,056 977 43,079 97.8 472,700 .2 PROFESSIONAL & LEGAL SERV 10,755 0 10,755 100.0 10,755. 0 10,755 100.0 129,100 .0 OUTSIDE SERVICES 126,996 13,461 113,535 89.4 126,996 13,461 113,535 89.4 1,623,025 .8 MATERIALS & SUPPLIES 30,016 7,074 22,942 76.4 30,016 7,074 22,942 76.4 360,330 2.0 OTHER EXPENSES 27,436 20,329 7,107 25.9 27,436 20,329 7,107 25.9 1,099,300 1.8 ENGINEERING 1,264,448 1,130,152 134,296 10.6 1,264,448 1,130,152 134,296 10.6 16,668,822 6.8 SALARIES & WAGES 501,221 493,926 7,295 1.5 501,221 493,926 7,295 1.5 6,014,774 8.2 EMPLOYEE BENEFITS 468,909 464,154 4,755 1.0 468,909 464,154 4,755 1.0 6,122,018 7.6 CAPITALIZED ADM OVERHEAD 10,424- 3,583- 6,841- 65.6 10,424- 3,583- 6,841- 65.6 125,104- 2.9 UTILITIES 11,449 8,140 3,309 28.9 11,449 8,140 3,309 28.9 137,400 5.9 REPAIRS & MAINTENANCE 143,434 39,821 103,613 72.2 143,434 39,821 103,613 72.2 1,721,250 2.3 HAULING & DISPOSAL 7,066 6,830 236 3.3 7,066 6,830 236 3.3 122,800 5.6 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 416 0 416 100.0 5,000 .0 OUTSIDE SERVICES 6,909 9,343 2,434- 35.2- 6,909 9,343 2,434- 35,2- 82,940 11.3 MATERIALS & SUPPLIES 63,954 41,475 22,479 35.1 63,954 41,475 22,479 35.1 767,500 5.4 OTHER EXPENSES 12,299 13,602 1,303- 10.6- 12,299 13,602 1,303- 10.6- 147,676 9.2 COLLECTION SYSTEM OPS, 1,205,233 1,073,708 131,525 10.9 1,205,233 1,073,708 131,525 10.9 14,996,254 7.2 SALARIES & WAGES 780,032 780,838 806- .1- 780,032 780,838 806- .1- 9,360,517 8.3 EMPLOYEE BENEFITS 683,092 672,959 10,133 1.5 683,092 672,959 10,133 1.5 8,956,616 7.5 CAPITALIZED ADM OVERHEAD 9,752- 10,569- 817 8.4- 9,752- 10,569- 817 8.4- 117,048- 9.0 CHEMICALS 102,081 65,865 36,216 35.5 102,081 65,865 36,216 35.5 1,225,000 5.4 UTILITIES 320,472 19,394 301,078 93.9 320,472 19,394 301,078 93.9 3,845,700 .5 REPAIRS & MAINTENANCE 220,655 45,105 175,750 79.6 220,855 45,105 175,750 79.6 2,650,400 1.7 HAULING & DISPOSAL 32,851 18,361 14,490 44.1 32,851 18,361 14,490 44.1 394,250 4.7 PROFESSIONAL & LEGAL 749 0 749 100.0 749 0 749 100.0 9,000 .0 OUTSIDE SERVICES 24,057 10,804 13,253 55.1 24,057 10,804 13,253 55.1 288,750 3.7 MATERIALS & SUPPLIES 57,320 24,692 32,628 56.9 57,320 .24,692 32,628 56.9 688,000 3.6 OTHER EXPENSES 19,291 18,640 651 3.4 19,291 18,640 651 3.4 231,742 8.0 PREPARED 8/11/15, 9:39:22 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY -- ---- ----- ----- ---- ----- - - - - - DISTRICT -- - -------------------------------------------------------------------------------------------------- PERIOD ENDING: 7/31/2015 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET PLANT OPERATIONS 2,231,048 1,646,089 584,959 26.2 2,231,048 1,646,089 584,959 26.2 27,532,927 6.0 SALARIES & WAGES 72,696 75,270 2,574- 3.5- 72,696 75,270 2,574- 3.5- 872,369 8.6 EMPLOYEE BENEFITS 53,182 59,504 6,322- 11.9- 53,182 59,504 6,322- 11.9- 701,513 8.5 CAPITALIZED ADM OVERHEAD 534- 0 534 -100.0 534- 0 534 -100.0 6,414- .0 CHEMICALS 35,833 32,352 3,481 9.7 35,833 32,352 3,481 9.7 430,000 7.5 UTILITIES 43,111 1,896 41,215 95.6 43,111 1,896 41,215 95.6 517,350 .4 REPAIRS & MAINTENANCE 24,162 9,687 14,475 59.9 24,162 9,687 14,475 59.9 289,950 3.3 HAULING & DISPOSAL 733 754 21- 2.9- 733 754 21- 2.9- 8,800 8.6 OUTSIDE SERVICES 6,341 23,588 17,247- 272.0- 6,341 23,588 17,247- 272.0- 76,100 31.0 MATERIALS & SUPPLIES 3,466 765 2,701 77.9 3,466 765 2,701 77.9 41,600 1.8 OTHER EXPENSES 3,149 11,775 8,626 - 273.9- 3,149 11,775 8,626- 273.9- 37,833 31.1 PUMP STATIONS 242,139 215,591 26,548 11.0 242,139 215,591 26,548 11.0 2,969,101 7.3 FUND TOTALS 8,483,341 7,006,730 1,476,611 17.4 8,483,341 7,006,730 1,476,611 17.4 87,464,864 8.0 0 PREPARED 8/11/15, 9:39:22 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ----- PERIOD ENDING: 7/31/2015 OBJ - - -- - ------ - - ---- ------ ------- - - - - - ------ -- MONTH -TO- --------------- DATE------- - - - - -- -- - - - -- - -- -------- - - - - - - ----- -- YEAR -TO- DATE-------- ---- - - - - -- ------------ ANNUAL --- NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 250,617 214,442 36,175 14.4 250,617 214,442 36,175 14.4 3,007,461 7.1 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,158,861 83,467 3.7 2,242,328 2,158,861 83,467 3.7 26,908,108 8.0 0103 SALARIES & WAGES -COMP ABS 25,000 16,504 8,496 34.0 25,000 16,504 8,496 34.0 300,000 5.5 0105 OVERTIME 91,194 97,756 6,562- 7.2- 91,194 97,756 6,562- 7.2- 1,094,493 8.9 0106 STANDBY PAID 18,916 17,676 1,240 6.6 18,916 17,676 1,240 6.6 227,023 7.8 0110 SALARY VACANCY 49,499- 0 49,499 -100.0 49,499- 0 49,499 -100.0 594,000- .0 0150 CAPITALIZED SALARIES 259,216 202,471 56,745 21.9 259,216 202,471 56,745 21.9 3,110,682 6.5 0151 OVERTIME 10,244 3,076 7,168 70.0 10,244 3,076 7,168 70.0 122,991 2.5 0152 SALARY. VACANCY 4,750- 0 4,750 -100.0 4,750- 0 4,750 -100.0 57,000- .0 SALARIES & WAGES 2,843,266 2.,710,786 132,480 4.7 2,843,266 2,710,786 132,480 4.7 34,119,758 7.9 0201 WORKERS' COMPENSATION INS 45,072 40,9.92 4,080 9.1 45,072 40,992 4,080 9.1 541,210 7.6 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 2,500 0 2,500 100..0 30,000 .0 0203 FEDERAL MEDICARE TAX - 39,844 38,710 1,134 2.8 39,844 38,710 1,134 2.8 478,456 8.1 0204 MEDICAL & HEALTH INSUR 959,497 858,923 100,574 10.5 959,497 858,923 100,574 10.5 11,514,341 7.5 0205 RETIREMENT CONTRIBUTION 1,629,268 1,494,258 135,010 8.3 1,629,268 1,494,258 135,010 8.3 22,051,213 6.8 0206 DEFERRED COMP. CONTRIB 161,300 159,842 1,458 .9 161,300 159,842 1,458 .9 1,935,908 8.3 0207 DENTAL INSURANCE 83,004 80,227 2,777 3.3 83,004 80,227 2,777 3.3 996,399 8.1 0208 LONG -TERM DISABILITY INS 6,750 6,286 464 6.9- 6,750 6,286 464 6.9 81,267 7.7 0209 LIFE INSURANCE 15,363 9,981 5,382 35.0 15,363 9,981 5,382 35.0 184,695 5.4 0211 ACCRUED COMPENSATED ABS. 30,000 948- 30,948 103.2 30,000 948- 30,948 103.2 360,000 .3- 0212 BENEFIT VACANCY 95,414- 0 95,414 -100.0 95,414- 0 95,414 -100.0 1,145,000- .0 0213 OPEB CONTRIBUTION 219,300 0 219,300 100.0 219,300 0 219,300 100.0 2,631,600 .0 EMPLOYEE BENEFITS 3,096,484 2,688,271 408,213 13.2 3,096,484 2,688,271 408,213 13.2 39,660,089 6.8 TOTAL SALARY AND BENEFITS 5,939,750 5,399,057 540,693 9.1 5,939,750 5,399,057 540,693 9.1 73,779,847 7.3 a PREPARED 8/11/15, 9:39:36 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2015 --- - ---- -- ---- - - -- -- -- ----- - - -- -- --- - - ---- - --------------------------------------------------------- 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 549,104.63 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 29,100,000.00 ACCOUNTS RECEIVABLE 3,161,359.42 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 17,424.06 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,380,181.01 DUE FROM R/E 107,887,319.59 DUE FROM S/I 37,497.96 DUE FROM DEBT FUND 33,355,554.37 TOTAL CURRENT ASSETS 175,777,945.97 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RELY WATER .00 ACC DEPR- SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 2,146,863.70 TOTAL NET PROPERTY, PLANT & EQUIPMENT 2,146,863.70 TOTAL ASSETS - -- -- ---- - ---- 177,924,809.67 LIABILITIES DUE TO R/E 139,863,636.25 - DUE TO S/I 571.28 - DUE TO DEBT FUND 707,234.69- �2 PREPARED 8/11/15, 9:39:36 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2015 ----- - - -- - ------- 002 SEWER CONSTRUCTION ---- -- - - ------------------------ ----- ------------ --------- ----- ------- --- -------- ------ - ---------- - - - -- ---- -- - -- --------- ------- ---------------------------------------------- ACCOUNTS PAYABLE 907,802.77 - SALES TAX PAYABLE 1,305.62 - REFUNDABLE CONST BONDS 111,978.60 - UNEARNED INTEREST 21.38 - PROJECT RETENTION PAYABLE 265,721.75 - TOTAL LIABILITIES - 141,858,272.34 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 35,656,464.46 - EXPENDITURE SUMMARY 975.00 - REVENUE SUMMARY 409,097.87 - TOTAL FUND EQUITY ------------- 36,066,537.33 - TOTAL LIABILITIES AND FUND EQUITY 177,924,809.67- �3 PREPARED 8/10/15, 16:54:45 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY ---- DISTRICT PERIOD ENDING: 7/31/2015 - - --`-- FUND 002 SEWER CONSTRUCTION - --- - -- - - ---- - ---- ------- -----` ------- - - - --- - -- ------ ------- -- - ----------'---- ------ ------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE s ESTIMATE ACTUAL VARIANCE ESTIMATE 2301 SEWER SVC CHRG- COUNTY 0 2,154 2,154 .0 0 2,154 2,154 10 8,110,000 .0 SEWER SERVICE CHARGES 0 2,154 2,154 .0 0 2,154 2,154 .0 8,110,000 .0 1500 MAIN LINES INSPECTION 14,166 13,293 873- 6.2- 14,166 13,293 873- 6.2- 170,000 7.8 1600 PLAN REVIEW 5,833 3,246 2,587- 44.4- 5,833 3,246 2,587- 44.4- 70,000 4.6 1900 OVERTIME INSPECTION 208 90 118- 56.7- 208 90 118- 56.7- 2,500 3.6 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 307,332 208,001- 40.4- 515,333 307,332 208,001- 40.4- 6,184,000 5.0 4100 REBATES TO DISTRICT 0 0 0- .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 8,046 29,454- 78.5- 37,500 8,046 29,454- 78.5- 450,000 1.8 4400 CAPACITY USE CHARGE 10,416 0 10,416- 100.0- 10,416 0 10,416- 100.0- 125,000 .0 4500 INTEREST INCOME 15,583 10,543 5,040- 32.3- 15,583 10,543 5,040- 32.3- 187,000 5.6 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 10,060,000 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 3,150,000 .0 6000 MISCELLANEOUS INCOME 166 64,395 64,229 692.2 166 64,395 64,229 692.2 2,000 219.8 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 0 0 .0 0 .0 OTHER REVENUES 599,205 406,945 192,260- 32.1- 599,205 406,945 192,260 - 32.1- 20,657,500 2.0 FUND TOTALS 599,205 409,099 190,106- 31.7- 599,205 409,099 190,106- 31.7- 28,767,500 1.4 4 PREPARED 8/11/15, 9:40:15 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 B% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 TYPE TP Treatment Plant ______ -_ ------------------------------------------ --- --------------- ------ - - - - -- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO _________________________________________________________________________________________________________ PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD ____________ MONTH _____ BUDGET _______ ___ ___ REGULATORY COMPL & SAFETY 7284 TP HAZARD ID /REMEDIATION 125,000 753,600 119,378 96 6,000 0 0 0 5,622 7301 TREATMENT PLANT PLANNING 2,698,000 3,344,900 2,288,918 85 350,000 17,967 5 17,967 409,082 7311 TP SAFETY ENHCMNT PH4 REV 340,000 689,900 199,759 59 500,000 8,313 2 8,313 140,241 7315 APPLD RESEARCH & INNOVATN 250,000 1,541,.700 106,831 43 240,000 0 0 0 143,169 7318 OUTFALL MONITORING PROGRM 50,000 0 33,157 66 0 215 0 215 16,843 _ 7322 FIRE PROT SYS IMPRVMT PH2 40,000 640,000 11,940 30 220,000 144 0 144 28,060 7343 TP MASTER PLAN 1,400,000 2,200,000 0 0 1,400,000 0 0 0 1,400,000 SUB -TOTAL : 4,903,000 9,370,100 2,759,983 56 2,716,000 26,639 1 26,639 2,143,017 ONE -TIME RENOVATION 7286 CENTR & CAKE PUMP UPGRADE 200,000 2,000,000 20,930 11 370,000 10,387 3 10,387 179,070 7291 PUMP /BLOWER SEISMIC UPGRD 555,000 5,552,500 404,997 73 1,120,000 511 0 511 150,003 7292 SWITCHGEAR REFURBISHMT -P2 420,000 1,420,000 211,110 50 350,000 14,645 4 14,645 208,.890 7297 WET SCRBR CAUSTIC INJ SYS 125,000 9,026,000 102,778 82 600,000 33,015 6 33,015 22,222 7304 INSTR & CNTRL -PLC UPGRADE 235,000 833,700 179,701 77 157,000 2,172 1 2,172 55,299 7317 PLANT CNTRL SYS NET UPGD 80,000 530,000 0 0 115,000 0 0 0 $0,000 7327 HEADWORKS SCREENING UPGRD 400,000 6,900,000 0 0 400,000 0 0 0 400,000 SUB -TOTAL : 2,015,000 26,262,200 919,516 46 3,112,000 60,730 2 60,730 1,095,484 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 298,492 19 1,500,000 8,419 1 8,419 1,271,508 7319 LABORATORY UPGRD & REPAIR 148,000 598,000 127,583 86 154,000 4,804 3 4,804 20,417 7320 PLANT ENERGY OPTIMIZATION 90,000 1,390,000 26,121 29 355,000 1,341 0 1,341 63,879 SUB -TOTAL : 1,808,000 3,738,000 452,196 25 2,009,000 14,564 1 14,564 1,355,804 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,885,700 13,733,337 92 566,000 45,068 8 45,068 1,213,663 7316 SLUDGE BLENDNG INK REPAIR 714,450 714,450 692,224 97 25,000 8,339 33 8,339 22,226 SUB -TOTAL : 15,661,450 15,600,150 14,425,561 92 591,000 53,407 9 53,407 1,235,889 UNALLOCATED AUTHORIZATIONS 9,760,000 0 PROGRAM CONTINGENCY 748,000 0 Treatment Plant 34,895,450 54,970,450 18,557,256 53 8,428,000 155,340 2 155,340 16,338,194 15 PREPARED 8/11/15, 9:40:15 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 8$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 TYPE -____ CS Collection System ________ ________ _ _____ _-_--__________ _______- _- _---------- __________ - _______ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5991 P.H. SEWER RENOV PH 2 400,000 2,550,000 133,017 33 66,000 0 0 0 266,983 5999 CIPP BLANKET CONTRAST 472,000 463,700 141,143 30 125,000 6,496 5 6,496 330,857 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,923,000 1,002,949 26 3,100,000 29,805 1 29,805 2,919,051 8417 SURVEY MONUMENT INSTALL 150,000 488,300 126,112 84 50,000 181 0 181 23,868 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,153,300 1,212,012 38 2,004,200 33,086 2 33,086 1,942,188 8422 WC SEWER RENOV PH 11 100,000 3,750,000 98,358 98 0 463 0 463 1,642 8423 NO ORINDA SEWER REN. PH 6 650,000 3,649,400 172,386 27 500,000 13,935 3 13,935 477,614 8424 M1 CIPP REHABILITATN PRJ 2,776,000 2,776,000 1,938,867 70 2,276,000 1,533,685 67 1,533,685 837,133 8426 LAFAYETTE SEWER REN.PH 10 205,000 3,755,000 208,728 102 545,000 58,933 11 58,933 3,728- 8430 LAFAYETTE SEWER REN,PH 11 150,000 3,650,000 0 0 150,000 0 0 0 150,000 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 0 0 150,000 0 0 0 150,000 SUB -TOTAL 12,129,200 31,308,700 5,033,572 42 8,966,200 1,676,584 19 1,676,584 7,095,628 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 325,500 138,400 131,963 41 1,000 0 0 0 193,537 5993 FORCEMAIN ASSESSMENT 127,000 98,000 96,535 76 0 0 0 0 30,465 8418 COL.SYS. MODELING UPGRADE 801,600 950,000 375,065 47 401,600 0 0 0 426,535 8419 COLLECTION SYSTM PLANNING 470,000 1,369,400 323,268 69 169,000 18,831 11 18,831 146,732 8431 CS MASTER PLAN 600,000 1,200,000 0 0 600,000 0 0 0 600,000 SUB -TOTAL 2,324,100 3,755,800 926,831 40 1,171,600 18,831 2 18,831 1,397,269 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 10,700,000 1,157,577 93 3,120,000 24,363 1 24,363 92,423 8420 DEVELOPMNT SEWERAGE 1,967,000 3,940,000 2,059,662 105 700,000 92,059 13 92,059 92,662 - SUB -TOTAL 3,217,000 14,640,000 3,217,239 100 3,820,000 116,422 3 116,422 239 - PUMPING STATIONS 5941 PS EQUIP E PIPING REPL 640,000 819,000 604,183 94 100,000 0 0 0 35,817 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 0 400,000 0 0 0 49,917 8414 MOR PUMPG ST.CHOPPER PUMP 100,000 400,000 19,964 20 200,000 0 0 0 80,036 8427 PS ARC FLASH STUDY 100,000 100,000 95,220 95 30,000 1,774 6 1,774 4,78.0 SUB -TOTAL : 890,000 1,770,000 719,450 81 730,000 1,774 0 1,774 170,550 SUBSTANTIALLY COMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,300 681,117 73 225,000 1,529 1 1,529 246,883 8404 LAFAYETTE SEWER RENOV PH8 2,735,000 2,734,700 2,600,435 95 8,000 4,066 51 4,066 134,565 8406 PUMP STATION SAFETY IMPS 611,000 610,800 607,286 99 2,000 1,117 56 1,117 3,714 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,020,000 2,963,461 98 400,000 9,972 3 9,972 56,539 8413 WC SEWER RENOV PH 10 3,884,000 3,879,000 3,776,090 97 0 15,007 0 15,007 107,910 PREPARED 8/11/15, 9:40:15 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 89, OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 _ TYPE CS Collection System _ ___ _________________________________________________________________________ _____ ____________ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 8425 CATH, PROT. SYSTEMS PH 1 559,000 559,000 481,752 86 9,000 8,324 93 8,324 77,248 SUB -TOTAL : 11,737,000 12,280,800 11,110,141 95 644,000 40,015 6 40,015 626,859 UNALLOCATED AUTHORIZATIONS 19,357,400 0 PROGRAM CONTINGENCY 900,000 0 Collection System 50,554,700 63,755,300 21,007,233 42 15,331,800 1,853,626 12 1,853,626 29,547,467 0 PREPARED 8/11/15, 9:40:15 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 8t OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 TYPE _ GI General Improvements _ __ ________________________________________________________________________________________ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8516 2015 -16 EQUIP & VEHICLES 450,000 450,000 0 0 450,000 0 0 0 450,000 9999 CAPITAL PROJECT CLEARING 0 38,300 59,800- 0 2,800 199 7 199 59,800 SUB -TOTAL : 450,000 488,300 59,800- 13- 452,800 199 0 199 509,800 MANAGEMENT INFO SYSTEMS 8227 GDI TREATMENT PLANT 265,000 425,000 222,444 84 42,600 0 0 0 42,556 8232 GDI /SMMS REPLACEMENT 852,000 852,000 588,534 69 271,000 12,197 5 12,197 263,466 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 91800,000 864,517 87 1,300,000 5,656 0 5,656 135,483 8242 CMMS REPLACEMENT 558,000 675,000 61,377 11 508,000 20,397 4 20,397 496,623 SUB -TOTAL 2,675,000 11,752,000 1,736,872 65 2,121,600 38,250 2 38,250 938,128 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 248,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 209,800 99,113 47 33,00.0 0 0 0 110,887 8233 CSOD FACILITY IMPROVEMENT 200,000 295,600 173,697 87 13,000 0 0 0 26,303 8234 HOB IMPROVEMENTS 334,000 433,800 276,638 83 110,000 737 1 737 57,362 8236 DISTRICT EASEMENT ACQUIS 140,000 241,000 116,139 83 12,000 5,188 43 5,188 23,861 8237 BUFFER & RENTAL PROP. IMP 279,000 239,.000 41,713 15 212,000 0 0 0 237,287 8239 POD OFFICE IMPROVEMENTS 490,000 330,000 65,362 13 240,000 2,141 1 2,141 424,638 8243 SERVER ROOM RELOC. PROJ. 100,000 1,200,000 39,582 40 93,000 4,320 5 4,320 60,418 8246 SUN EDISON PWR PURCH AGMT 73,000 0 6,646 9 0 6,646 0 6,646 66,354 SUB -TOTAL : 1,886,000 3,197,200 866,506 46 763,000 19,032 3 19,032 1,019,494 - ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 618,465 52 600,000 29,282 5 29,282 581,535 SUB -TOTAL : 1,200,000 2,700,000 618,465 52 600,000 29,282 5 29,282 581,535 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,637,533 100 11100,000 0 0 0 8,467 8515 2014 -15 EQUIP & VEHICLES 1,017,200 617,200 479,839 47 617,200 8,580 1 8,580 537,361 SUB -TOTAL : 7,663,200 6,102,.200 7,117,372 93 1,717,200 8,580 1 8,580 545,828 UNALLOCATED AUTHORIZATIONS 1,567,000 0 PROGRAM CONTINGENCY 236,000 0 General Improvements 15,677,200 24,239,700 10,279,415 66 5,654,600 95,343 2 95,343 5,397,785 CS) PREPARED 8/11/15, 9:40.15 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 8% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROS ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET _______________________________ I PREPARED 8/11/15, 9:40:15 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 8% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2015 TYPE RW Recycled Water ______________________ _____________ ____ ______________ _____________________ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7279 CONCORD NAVAL WEAPONS REW 280,000 271,000 265,947 95 0 0 0 0 14,053 7300 REFINERY RECYCLED WATER 595,000 385,500 331,133 56 4,000 489 12 489 263,867 7306 ZONE 1 RECYCLED WATER 395,000 660,100 141,539 36 29,000 24,533 85 24,533 253,461 7345 FILTER PLANT 200,000 350,000 0 0 200,000 0 0 0 200,000 SUB -TOTAL ; 1,470,000 1,666,600 738,619 50 233,000 25,022 11 25,022 731,381 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,965,000 3,915,000 3,845,668 97 87,000 16,559 19 16,559 119,332 SUB -TOTAL ; 3,965,000 - 3,915,000 3,845,668 97 87,000 16,559 19 16,559 119,332 UNALLOCATED AUTHORIZATIONS 250,000 0 PROGRAM CONTINGENCY 30,000 0 Recycled Water 5,715,000 5,581,600 4,584,287 80 320,000 41,581 13 41,581 1,130,713 GRAND TOTAL 106,842,350 148,547,050 54,428,191 0 29,734,400 2,145,890 0 2,145,890 52,414,159 0 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JULY, 2015 (4) 43,597,030 54,600,000 (25,500,000) 29,100,000 29,110,555 100.00% 11,494.05 0.00 11,494.05 (3) (5) (6) 0.00 11,494.05 0.00 11,494.05 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of July, 2015 was 0.320 %. (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 0.302 %. (4) The market value of the portfolio on July 31, 2015 was $29,110,555. 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. 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) 28,100,000 39,100,000 (11,000,000) 28,100,000 28,110,565 96.56% 9,942.79 0.00 9,942.79 901 Union Bank of CA NCD 12/26/14 07/24/15 0 0.28 2,250,000 2,250,000 (2,250,000) 0 0 0.00% 402.50 0.00 402.50 902 Toyota Motor Credit Comm Pa 12/26/14 07/24/15 0 0.29 2,250,000 2,250,000 (2,250,000) 0 0 0.00% 416.88 0.00 416.88 903 Toyota Motor Credit Comm Pa 04/23115 07/24/15 0 0.12 2,499,233 2,500,000 (2,500,000) 0 0 0.00% 178.89 0.00 178.89 903A FHLB Fed Agency 04/22115 07/22/15 0 0.76 2,499,526 2,500,000 (2,500,000) 0 0 0.00% 109.38 0.00 109.38 904 Toyota Motor Credit Comm Pa 04/27/15 07/24/15 0 0.11 2,499,328 2,500,000 (2,500,000) 0 0 0.00% 175.69 0.00 175.69 904A General Electric Comm Pa 04/22/15 07/24/15 0 0.13 2,499,160 2,500,000 (2,500,000) 0 0 0.00% 207.64 0.00 207.64 905 FNMA Fed Agency 04/22/15 08/12/15 12 0.07 999,782 1,000,000 1,000,000 999,990 3.44% 60.28 0.00 60.28 (4) 43,597,030 54,600,000 (25,500,000) 29,100,000 29,110,555 100.00% 11,494.05 0.00 11,494.05 (3) (5) (6) 0.00 11,494.05 0.00 11,494.05 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of July, 2015 was 0.320 %. (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 0.302 %. (4) The market value of the portfolio on July 31, 2015 was $29,110,555. 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. PREPARED 8/11/15, 9:39:36 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L GENERAL LIABILITY ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2015 - ----------------- 003 SELF - INSURANCE ---- ------------------- - -- --- - --------------------------------------------------- CURRENT ASSETS 592,982.20 - CASH 130,890.23 TEMPORARY INVESTMENTS 3,400,000.00 EXPENDITURE SUMMARY ACCRUED INTEREST A/R 994.19 ^ SUBROGATION RECOVERY A/R .00 - DUE FROM R/E 1,521,187.04 DUE FROM SIC 571.28 DUE FROM DEBT FUND .00 TOTAL ASSETS 5,053,642.74 LIABILITIES DUE TO R/E 51,601.00 - DUE TO SIC 37,497.96 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 21,879.15 - SALES TAX PAYABLE 59.61- ' GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,111,037.72- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 592,982.20 - AVAILABLE FUND BALANCE EXPENDITURE SUMMARY 551,371.34 .03 ^ REVENUE SUMMARY 1,500,994.19 - TOTAL FUND EQUITY 3,942,605.02- ----- -- ------- TOTAL LIABILITIES AND FUND EQUITY 5,053,642.74 - -------------- PREPARED 08/11/15, 09:43:15 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 02/2016 PERIOD ENDING: 07/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance 4 BUDGET $ 243 229 14- 5.76- 243 229 14- 5.76- 2,920 7.84 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 243 229 14- 5.76- 243 229 14- 5.76- 2,920 7.84 579 763 184 31.78 579 763 184 31.78 6,950 10.98 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 579 763 184 31.78 579 763 184 31.78 6,950 10.98 210 2 208- 99.05- 210 2 208- 99.05- 2,530 .08 0 0 0 .00 0 0 0 .00 0 .00 1,500,000 11500,000 0 .00 1,500,000 1,500,000 0 .00 1,500,000 100.00 0 0 0 .00 0 0 0 ,00 72,975 .00 1,500,210 1,500,002 208- .01- 1,500,210 1,500,002 208- .01- 1,575,505 95.21 ---- ` - - - - -- 1,501,032 ------- - - - - -- ------ 1,500,994 - - - - -- --- 38- - - - - -- .00 ------ - - - - -- 1,501,032 ------ - - - - -- ------ 1,500,994 - - - - -- --- 38- - - - - -- ------ .00 - - - - -- 1,585,375 --- - - 94.68 - - -- 2'� PREPARED 08/11/15, 09:43:11 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 02/2016 PERIOD ENDING: 07/31/15 -- - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET t 79,166 21,487 57,679 72.86 79,166 21,487 57,679 72.86 950,000 2.26 12,500 0 12,500 100.00 12,500 0 12,500 100.00 150,000 .00 4,166 0 4,166 100.00 4,166 0 4,166 100.00 50,000 .00 95,832 21,487 74,345 77.58 95,832 21,487 74,345 77.58 1,150,000 1.87 8,333 0 8,333 100.00 8,333 0 8,333 100.00 100,000 .00 4,166 0 4,166 100.00 4,166 0 4,166 100.00 50,000 .00 1,250 0 1,250 100.00 1,250 0 1,250 100.00 15,000 .00 13,749 0 13,749 100.00 13,749 0 13,749 100.00 165,000 .00 2,083 0 2,083 100.00 2,083 0 2,083 100.00 25,000 .00 0 0 0 ,00 0 0 0 .00 0 .00 0 0 0 ,00 0 0 0 .00 0 .00 450,000 406,091 43,909 9.76 450,000 406,091 43,909 9.76 450,000 90.24 125,000 123,793 1,207 .97 125,000 123,793 1,207 .97 125,000 99.03 0 0 0 .00 0 0 0 .00 0 .00 166 0 166 100.00 166 0 166 100.00 2,000 .00 577,249 529,884 47,365 8.21 577,249 529,884 47,365 8.21 602,000 88.02 686,830 551,371 135,459 19.72 686,830 551,371 135,459 19.72 1,917,000 28.76 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JULY, 2015 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) 3,900,000 3,900,000 (500,000) 3,400,000 3,401,278 100.00% 994.19 994.19 (3) 3,900,000 3,900,000 (500,000) 3,400,000 3,401,278 100.00% 994.19 0.00 994.19 (2) 0.00 994.19 0.00 994.19 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of July, 2015 was 0.320 %. (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 0.320 %. (4) The market value of the portfolio on July 31, 2015 was $3,401,278. COMPLIANCE STATEMENT: 9) All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 8/11/15, 9:39:36 2 2016 S STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L A ACCOUNTING PERIOD 1/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT A AS OF 7/31/2015 004 DEBT SERVICE ------------------------------- CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 4 4,856,450.00 BOND ISSUANCE COSTS . .00 REVENUE BOND RESERVE CASH . .00 ACCRUED INTEREST A/R 5 53,405.00 DUE FROM R/E 6 65,090,815.12 DUE FROM SIC 7 707,234.69 DUE FROM S/I . .00 TOTAL ASSETS 7 -------------- LIABILITIES DUE TO R/E 1 187,119.25 - DUE TO SIC 3 33,355,554.37 - DUE TO S/I . .00 UNEARNED INTEREST . .00 RECYCLED WATER LOAN 5 533,384.52 - BONDS PAYABLE 3 36,010,000.00 - BOND ACR INTEREST PAYABLE 6 621,846.67 - DEFERRAL -BOND REFUNDING . .00 TOTAL LIABILITIES 7 70,707,904.81 - FUND EQUITY RESERVE FOR ENCUMBRANCES . .00 AVAILABLE FUND BALANCE . .00 EXPENDITURE SUMMARY . .00 REVENUE SUMMARY . .00 TOTAL FUND EQUITY . -' ------ .00 TOTAL LIABILITIES AND FUND EQUITY 7 70,707,904.81- PREPARED 08/11/15, 09:43:10 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 02/2016 PERIOD ENDING: 07/31/2015 - - - - -- MONTH -TO -DATE - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance $ BUDGET % 4552 RECYC H2O LOAN INT INCOME 0 0 0 .DO 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 42,676 .00 4600 TAX REVENUE 0 0 0 .00 0 0 0 .00 3,779,654 .00 * REVENUE 0 0 0 .00 0 0 0 .00 3,822,330 .00 ------ - - - - -- 0 ------- - - - - -- ------ - - - - -- --- - - - 0 0 .00 - -- ------ - - - - -- 0 ------ - - - - -- ------ 0 - - - - -- 0 --- - - - - -- .00 ------ - - - - -- --- 3,822,330 - - - - -- .00 0 PREPARED 08/11/15, 09:43:09 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 02/2016 PERIOD ENDING: 07/31/2015 - - - - -- MONTH-TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 1252 RECYC H2O INTEREST EXP 0 0 13,868- .00 0 0 0 .00 13,868 .00 1253 2009 BOND DEBT EXPENSE 0 0 1,425,211- .00 0 0 0 .00 1,425,211 .00 * DEBT SERVICE ------ 0 - - - - -- 0 1,439,079- ------- - - - -- --- ----- .00 0 0 0 .00 1,439,079 .00 0 - - - -- --------- 0 1,439,079- ------ .00 - - - - -- 0 ------ - - - - -- ------ 0 - -- - -- 0 --- - - - - -- .00 ---- -- - - - - -- --- 1,439,079 - - - - -- .00 0