HomeMy WebLinkAboutBUDGET & FINANCE AGENDA 02-04-08
Central Contra Costa Sanitary District
5019 Imhoff Place, Martlllez, CA 94553-4392 (925) 228-9500 . www,centlalsan org
BUDGET AND FINANCE COMMITTEE
Chair McGill
Member Nejedly
Monday, February 4, 2008
3:00 p.m.
Executive Conference Room
5019 Imhoff Place
Martinez, California
1. CALL MEETING TO ORDER
2. PUBLIC COMMENTS
3. OLD BUSINESS
*a. Time-line for GASB 45 trust options research
*b. Report of District-wide and individual memberships
*c. Review Storm Water Program Agreement
*d. Response from Actuary (AON Consulting) regarding billing for GASB 45
4. CLAIMS MANAGEMENT
5. REPORTS/ANNOUNCEMENTS
a. Review November 2007 Financial Statements (See Item 3.b. in Board
Binder)
*b. Review updated overhead rate for 2008
*
c. Review Emergency Procurement Card Proposal
6. REVIEW EXPENDITURES
7. ADJOURNMENT
*
Attachment
A
"., Recycled Paper
3.~.
GASS 45 TRUST
TIMELlNE
BY
. Gather information from Trust organizations February 22
. Follow up questions with organizations (assumes timely response) February 28
. Preliminary review of information and discussion with Finance March 3
Committee
. Additional review with Finance Committee, if needed March 17
. Finance Committee recommendation to full Board March 20
. Position paper to Board authorizing the establishment of a Trust April 3
N:\ADMINSUP\ADMIN\RATCLlFF\GASB 45 Trust Timeline 2008.doc
~.
DISTRICT AND EMPLOYEE MEMBERSHIPS
2007 -2008 BUDGET
District Memberships
Administration
Engineering
CSO
Plant
Pump Stations
Subtotal
$25,000
18,750
o
252,000
o
J295.750
Employee Memberships
Administration $7,845
Engineering 9,325
CSO 5,490
Plant 9,290
Pump Stations 525
Subtotal J32.475
GRAND TOTAL
$328.225
N:\AOMINSUP\AOMIN\RATCLlFAEmployee Memberships 01-2008.doc
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Central Contra Costa Sanitary District
February 1, 2008
TO:
FROM:
FINANCE COMITTEE
JIM KELL V, GENERAL MANAGER ()y,. t..'
ANN FARRELL, DIRECTOR OF ENGlNEERING lfM P' lid
~~ .
TIM POTTER, SOURCE CONTROL SUPERINTENDENT
CCCSD WAGES USED FOR CWP SERVICE AGREEMENT BILLING
VIA:
SUBJECT:
The payment for services provided by the District under the Clean Water Program
(CWP) Service Agreement is based on actual time spent, actual salary cost of the
Source Control Section staff and the District's overhead multiplier. Office preparation,
travel time, and follow-up work are included with the actual on-site time when the CWP
billable time is recorded. Fieldwork that is dedicated to supporting the cities' storm water
programs (e.g. investigations) is billed 100% of the time. When combined inspections
are conducted, the time starts off with a SO/50 split and then the billable time is adjusted
to reflect the actual ratio of time spent on source control versus storm water program
support. In some cases, a facility may require follow-up work for storm water only if no
source control issues are identified; this time would be billed 100% under the CWP
agreement. These billing practices are reinforced with the Source Control staff
periodically through the year to ensure accurate billing under the CWP service
agreement occurs.
The time that is used for program administration (e.g. my time as contract administrator,
staff support of developing resource materials) and training is recovered by prorating
the time among all of the cities that benefit from this activity (16 cities countywide for
administrative tasks and 10 central county cities for stormwater related training received
by CCCSD staff). Attached are documents that were included in the worksheets used to
calculate the 2nd quarter billing packet sent to the Contra Costa CWP in January 2008.
· Attachment 1 identifies the actual wages for Source Control staff that is used to
calculate the total billable wages. These wages are updated monthly to ensure
that merit increases and cost-of-living adjustments are included when they
become effective.
· As an example, Attachment 2 shows the actual billable time for the Town of
Danville. The wages identified in Attachment 1 are used to calculate the direct
charges using spreadsheet formulas.
· Attachment 3 identifies all of the charges that apply to the Town of Danville for
the reporting period (Direct services such as inspections, meetings; prorated
administration services; and prorated training). Using spreadsheet formulas,
these charges are totaled and then the overhead multiplier (currently 173% of
wage cost) is calculated. The total of the wage cost plus the overhead cost is
then added for the Town of Danville and then this value is combined with all the
other cities' costs in the invoice that is sent to the Contra Costa CWP for
payment to the District.
Attachments
cc: Board of Directors
Attachment 1
CCCSD Wages used to calculate CWP charges for 9/18/07 to 12/17/07 billing period
Wage
Oct-07 Nov-07 Dec-07
CCCSD C.Henry $37.70 $37.70 $37.70
K. Kinnon $35.95 $35.95 $35.95
S. Linsley $39.52 $39.52 $39.52
J. Talarico $32.68 $32.68 $32.68
T. Potter $49.29 $49.29 $49.29
E. Rodrigu. $35.95 $35.95 $35.95
J. Skinner $35.95 $35.95 $35.95
J. Ortega $27.67 $27.67 $27.67
J. Olympia $26.35 $26.35 $26.35
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Stormwater Program Effort
9/18/07 through 12/17/07
City: Danville
Payable to: CCCSD
Hours
Direct
Labor
Proration
Factor* Extension
Direct Services
30.00
1014.10
$1,014.10
Indirect Services
Training & coordination (CCCSD staff)
Program development & administration
8.25
57.50
217.39
2807.97
0.06
0.04
$12.04
$116.46
Total Services:
Overhead (173%):
Total Services & Overhead:
$1,142.60
$1,976.70
$3,119.30
* Proration factor based on percentage of the inspection goal for each city in the joint program.
3. d..
Central Contra Costa Sanitary District
February 1, 2008
TO:
VIA:
FROM:
BUDGET & FINANCE COMMITTEE
JAMES M. KELLY, GENERAL MANAGER ()M-r
RANDALL M. MUSGRAVES, DIRECTOR O~ ADMINISTRATION
DEBBIE RATCLIFF, CONTROLLER
AON CONSULTING
SUBJECT:
Staff had contacted AON Consulting and Insurance Services requesting a reduction in
the payment for their services due to an error made two years ago. The Board
President and the Budget and Finance Committee reviewed the circumstances and
determined that the request was appropriate.
AON has responded by offering a five percent, or $1 ,200, discount on the next
contracted services or future work.
Staff is seeking input from the Committee.
1. Staff can accept their offer.
2. Staff can reject their offer.
3. Staff can continue to negotiate a different resolution.
AON has one more task to complete prior to staff processing a final payment. The
outstanding work should be received within two weeks.
5:b.
Central Contra Costa Sanitary District
January 7, 2008
TO: DISTRIBUTION LIST NO.2
VIA: RANDY MUSGRAVES
DEBBIE RATCLIFF
FROM: COLETTE CURTIS-BROWN
SUBJECT: 2008-09 EMPLOYEE BENEFITS AND ADMINISTRATIVE OVERHEAD
Below is a District-wide averaoe of our employee benefits, administrative overhead, and
non-work hours expressed as a percentage that is multiplied times salary. This
average percentage is used in our Rates & Charges calculations. It is also used to
provide survey responses and billing estimates. The first column is the proposed
calculation to take affect in 2008-09; the second column shows what we are using in the
2007-08 fiscal year.
Administrative Overhead is re-calculated each year using the prior fiscal year financial
reports. The increase from 88% to 100% below in the Administrative Overhead percent
is mainly due to the new OPEB (Other Post Employment Benefits) expense of $3.0
million in 2006-07.
Employee Benefits (approx.) <a>
Administrative Overhead <b>
Non-work Hours
Total
2008-09
71%
100%
19%
190%
2007-08
71%
88%
19%
178%
<a> Uses 2007-08 budget; will be updated in June 2008 memo using 2008-09 budget
<b> Used 2006-07 financial statements
2008-09 Administrative Overhead & Non-Work Hours Only = 119%
2008-09 Multiplier including Salary and Benefits = 290%
Please remember that H.T.E. automatically charges employee actual salary, benefits
and overhead to capital projects during the payroll posting process. The total
percentages given to you above are District-wide averages. Please post or pass this
memo on to other employees who may need this information. If you have questions or
concerns, please give me a call at extension 324.
cc: Accounting Staff
P. Kast
R. Barrett
M. Peterson
A. Taliani
S. Crayton
T. Potter
K. Darner
C:\DOCUME-1\DRA TCl -1\lOCAlS-1 \ T emp\Jan2008adminohmemo.doc
Calculation of Administrative Overhead. Non-Work Hours. and Emplovee Benefits
The purpose of calculating Administrative Overhead, Non-Work Hours, and Employee
Benefits rates is to allow the District to recover the full cost of the direct services and
activities it provides. The cost of direct services include:
· Costs of general support and management of District (Administrative Overhead)
· Non-Work hour rates
· Benefits for employee
· Time of direct activity for employee
The benefit ratio, non-work ratio, and Administrative Overhead are combined and applied to
employee direct time salary to obtain full cost recovery.
Staff recommends increasing our administrative overhead percentage from 88% to 100%.
The 12% increase is mainly due to the additional $3.0 million set aside for GASB 45/0PEB
costs on top of normal inflation. The cost of paid leave (non-work hours) remains at 19%.
The total of both components will increase from 107% to 119% of salary. The average cost
of benefits (calculated individually with the District's payroll software) is approximately 71%
based on the 2007-08 budget.
Staff recommends that we continue to implement the result of these calculations annually in
time to include in annual rates & charges calculations as well as the annual budget process
to obtain full cost recovery for District services. The table below shows a summary of the
three rate components for fiscal year 2006-07 and 2007-08:
2006-2007 Actual 2007 -2008 Budget
as a % of Salary as a % of Salary
Administrative Overhead 88% 100%
Non-Work Hours 19% 19%
Total Admin OH and Non-Work Hours 107% 119%
Employee Benefits 71% 71%
trotal 178% 190%
Discussion of Administrative Overhead and Non-Work Hours (ExcludinQ Emplovee Benefits)
Some examples of how overhead is applied are listed below:
· Shifted from O&M to Sewer Construction when employees work on capital projects.
· The Rates & Charges calculation looks at the labor involved to provide each service.
Overhead is a part of the total labor costs.
· Added to District billings that involve labor (Repair bills, HHW invoices, Clean Water
Program invoices, etc. The City of Concord overhead is slightly different, based on
contract stipulations.)
What are Direct Costs?
In general, direct costs are those that can be specifically identified to a specific task. Most of
our direct costs consist of labor. For example, a POD Plant Operator salary and benefits are
considered a direct cost of running the plant. Other Direct charges include HHW, Recycled
Water Program, Pollution Prevention Program, and Clean Water Program.
What Makes Up Overhead?
Indirect Costs is another way of saying "overhead". Indirect costs are costs that are incurred
for a common or joint purpose benefiting more than one cost objective or task. They are not
readily assignable. Our indirect costs are considered to be:
· Administrative Department O&M expenses (except public information which is
allocated at 50% direct per OMB-A87)
· GM & Director salaries and benefits
· Secretarial salaries and benefits
· O&M Expenses in the Engineering Department deemed to be indirect using a line-
item-by-Iine-item review.
· Self-Insurance Fund Expense (net of revenue received)
· Depreciation Expense for the HOB building, Furniture & Equipment and Pool Vehicles
(currently analyzing fleet maintenance and depreciation allocation for possible future
revision)
What's Not Included in Overhead?
· Direct labor costs and benefits, including salaries and benefits charged to capital
projects, and all expenses in the Plant Operations and Collection Systems/Pumping
Stations Departments.
· Capital Expenditures and associated debt service.
· Direct labor costs and benefits for employees that provide service.
· Costs such as HHW, Pollution Prevention, Recycled Water, and Clean Water
Program, and all associated contracts.
Non-Work Hours
Non-work hours consist of the value of vacation, sick leave, administrative leave, birthday
holiday and earned overtime expressed as a percent of salary. The percentage of non-work
hours to salary is reviewed and updated annually.
Emplovee Benefits
Employee Benefits consist of the District's payment of CCCERA Retirement costs, Medical
and Health Insurance premiums, Deferred Compensation contribution in lieu of Social
Security, Dental Insurance Premiums, Workers' Compensation Insurance, Federal Medicare
for those employees hired after April 1, 1986, and State Unemployment Insurance. To
calculate the employee benefit percentage, the cost of benefits is divided by total salaries.
The 71% is based on the 2007-08 Budget, and is a District-wide average. Actual benefit
costs are charged via the H.T.E. financial software, so an employee with one-party
healthcare coverage would cost less than an employee with family coverage where more
than one person is covered.
Timing
Overhead is calculated using the most recent audited financial statements in the subsequent
fiscal year Le. 2006-07 fiscal year actual results available in the 2007-08 fiscal year are
calculated to obtain the percent for the 2008-09 fiscal year. For example, the most recent
100% Administrative Overhead component was calculated using the 2006-07 audited
financial statements during the 2007-08 fiscal year. The new information will be used in the
2008-09 budget subject to Board approval. (The benefit percent is calculated using the
budget for the current fiscal year Le. 2007-08 budget is used for the 2008-09 average of
71 %. When the 2008-09 is finalized, the benefit amount will be updated.)
Central Contra Costa Sanitary District
5.c...
January 23,2008
TO: Randy Musgraves, Director of Administration
FROM: Jim Warrington, Purchasing and Materials Manag
SUBJECT: Emergency Procurement Card Issuance
Early this fiscal year, as we requested travel-specific procurement cards for secretarial
staff, we discussed getting emergency-specific procurement cards for appropriate
District staff. The travel-specific procurement cards appear to be working fine and I
would like to recommend moving forward with the requests for the emergency-specific
procurement cards.
As we discussed, these cards would be kept in a secure locked location but each
individual would receive a paper copy of the information on the procurement card. That
information would allow them to use the procurement card for telephone or Internet
orders should the physical procurement cards be damaged or destroyed during the
emergency. If communications with U.S. Bank is possible during the emergency,
purchase limits can be modified for any cardholder
The below listing indicates those individuals I recommend receiving an emergency
procurement card. Please advise me on how to proceed.
EMERGENCY J KELLY
EMERGENCY D CRAIG
EMERGENCY B BRENNAN
Single Purchase Limit
$ 50,0000
$ 50,0000
$ 50,0000
EMERGENCY A FARREll $ 50,0000
EMERGENCY R MUSGRA VES $ 50,0000
EMERGENCY D RATCLIFF $ 50,0000
EMERGENCY J WARRINGTON $ 50,0000
EMERGENCY A HOLT
EMERGENCY C NEWKIRK
EMERGENCY P MCMILLAN
$ 50,0000
$ 50,0000
$ 50,0000
Monthly Purchase Limit
$ 1,000,000
$ 1,000,000
$ 1,000,000
$ 500,000
$ 500,000
$ 500,000
$ 500,000
$ 250,000
$ 250,000
$ 250,000