HomeMy WebLinkAboutBUDGET & FINANCE AGENDA 11-30-09Central Contra
Sanitary District.
BUDGET AND FINANCE COMMITTEE
Chair Lucey
Member Nejedly
Monday, November 30, 2009.
3:00 p.m.
Third Floor Conference Room
5019 Imhoff Place
Martinez, California
INFORMATION FOR THE PUBLIC
ADDRESSING THE COMMITTEE ON AN ITEM ON THE AGENDA
BOARD OF DIRECTORS
JAMHS A. NF_/L'ULY
Presidan!
M11lCH.4F,'L R. McGILL
Preciden! Pro Tem
aAxeA/u D. Lloc,~ry~'
GERALD R. LUCEY
b1AR(O M ,NENESINI
PHONE: (915) 228-9500
FAX: (925) 676-71 /
www. cemralsan. org
Anyone wishing to address the Committee on an item listed on the agenda will be heard when the
Committee Chair calls for comments from the audience. The Chair may specify the number of minutes
each person will be permitted to speak based on the number of persons wishing to speak and the time
available. After the public has commented, the item is closed to further public comment and brought to the
Committee for discussion. There is no further comment permitted from the audience unless invited by the
Committee.
ADDRESSING THE COMMITTEE ON AN ITEM NOT ON THE AGENDA
[n accordance with state law, the Committee is prohibited from discussing items not calendared on the
agenda. You may address the Committee on any items not listed on the agenda, and which are within their
jurisdiction, under PUBLIC COMMENTS. Matters brought up which are not on the 'agenda may be
referred to staff for action or calendared on a future agenda.
AGENDA REPORTS
Supporting materials on Committee agenda items are available for public review at the Reception, 5019
Imhoff Place, Martinez. Reports or information relating to agenda items distributed within 72 hours of the
meeting to a majority of the Committee are also available for public inspection at the Reception. During
the meeting, information and supporting materials are available in the Conference Room.
AMERICANS WITH DISABILITIES ACT
In accordance with the Americans With Disabilities Act and California Law, it is the policy of the Central
Contra Costa Sanitary District to offer its public"meetings in a manner that is readily accessible to
everyone, including those with disabilities. If you are disabled and require special accommodations to
participate, please contact the Secretary of the District at least 48 hours in advance of the meeting at (925)
229-7303.
® Recycled Paper
Budget and Finance Committee
November 30, 2009
Page 2
1. Call Meeting to Order
2. Public Comments
3. Old Business
*a. Review outstanding question regarding recent purchases of manhole
covers.
4. Claims Management
*a. Review new and outstanding claims
5. Reports and Announcements
*a. Administrative Overhead for FY 2010-2011 Draft Position Paper
*b. State Proposition 1A Receivables Program
6. Review Expenditures
a. Review expenditures (Item 4.a. in Board Binder)
*b. Review P-Card expenditures
7. Review October 2009 Financial Statements (Item 4.b. in Board Binder)
8. Adjournment
*
Attachment
3.0. ,
Central Contra Costa Sanitary District
November 23, 2009
TO: BUDGET AND FINANCE COMMITTEE
VIA: RANDY MUSGRAVES, DIRECTOR OF ADMINISTRATION ~ ~'~ ~' ~~~
FROM: STEPHANIE KING, PURCHASING & MATERIALS MANAGER ~-~~~
SUBJECT: MANHOLE COVERS AND RINGS
The District is currently buying manhole covers, frames, rings and related products from
D&L Supply. The warehouse orders these for CSO as needed and there are no
discounts currently recognized for buying in bulk. There are six items stocked in the
warehouse (see attachment) and orders are placed when these items reach their _
reorder point, which is why there are several transactions that appear on the ledger.
These purchases were for different items.
CSO drew down their stock in preparation of their move, and therefore more purchases
have recently occurred. There is also more paving resulting from stimulus funding,
which may also reflect an increase in orders.
There are other suppliers for manhole covers and~Materials Services staff will be
working with these suppliers to get competitive quotations. We will also be working with
CSO staff to ensure that these other suppliers can meet our specifications. We expect
to have gone through the competitive process by the end of this year.
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Central Contra Costa Sanitary District S. A.
' BOARD OF DIRECTORS
POSITION PAPER
Board Meeting Date: December 17, 2009 No.: ®R~r
Type of Action: APPROVE ADMINISTRATIVE OVERHEAD PERCENTAGE
subject: APPROVE UPDATED ADMINISTRATIVE OVERHEAD PERCENTAGE FOR
FISCAL YEAR 2010-11
Submitted By: Initiating Dept./Div.:
Debbie Ratcliff, Controller Administrative /Finance & Accounting
REVIEWED AND RECOMMENDED FOR BOARD ACTION:
D. Ratcliff R. Musgraves James M. Kelly,
General Manager
ISSUE: Board approval is requested to adopt the annually updated administrative
overhead percentage.
RECOMMENDATION: Approve the continued use of the administrative overhead
percentage of 178% for Fiscal Year 2010-11.
FINANCIAL IMPACTS: The administrative overhead percentage is calculated and
updated annually for the purpose of recovering administrative overhead and employee
benefit costs when recovering full costs for services provided to another agency,
company or developer, charging to capital projects and for customer billings involving
labor costs.
ALTERNATIVES/CONSIDERATIONS: The administrative overhead calculation
methodology could be modified resulting in an increased or reduced percentage. This is
not recommended as a modification to the methodology would likely raise questions
and objections due to a lack of consistency.
BACKGROUND: In an effort to set the rate early enough to be used for the calculation
of rates and charges and the negotiation of the Clean Water Program contract, staff
intends to bring the annual updated percentage to the Board every December. The
administrative overhead percentage approved last year for use in the 2009-10 budget
was 178%. Salaries and benefits both increased by the same percent comparing this
year to last year, so the percent of benefits to salaries remained the same.
The purpose of calculating administrative overhead, non-work hours, and employee
benefits rates is to follow the Board's direction for the District to recover the full cost of
the direct services it provides.
Administrative overhead consists of indirect costs that are incurred for a common
purpose benefiting more than one task. Indirect costs include expenses such as
Administrative Department expenses, General Manager, and Department Director
N:IADMINSUPWDMIN\POSPAPER~Approve Administrative Overhead Percentage 12-17-09.doc Page 1 of 2
POSITION PAPER
Board Meeting Date: December 17, 2009
subject APPROVE UPDATED ADMINISTRATIVE OVERHEAD PERCENTAGE FOR
FISCAL YEAR 2010-11
salaries and benefits, secretarial salaries and benefits, self-insurance fund expense,
depreciation expense, and the GASB 45 annual contribution.
Non-work hours consist of the value of vacation, sick leave, administrative leave,
birthday holiday, and earned overtime expressed as a percent of salaries.
Employee benefits consist of costs associated with retirement payments, medical
premiums, deferred compensation contribution in lieu of social security and other
similar benefits, and is expressed as a percent of salaries.
The administrative overhead percentage is calculated using the most recent audited
financials, therefore the 2008-2009 audited financials were used to calculate the rate
for fiscal year 2010-2011. For the 2010-2011 Fiscal Year, the following rate would
apply:
Administrative overhead 98%
Non-Work Hours 19%
Employee Benefits ~ 61
Total 178%
The administrative overhead percentage was reviewed with the Budget & Finance
Committee.
RECOMMENDED BOARD ACTION: Approve the continued use of the administrative
overhead percentage of 178% for Fiscal Year 2010-2011.
N:WDMINSUP\ADMIN\POSPAPER\Approve Administrative Overhead Percentage 12-17-09.doc Page 2 of 2
5. b.
Central Contra Costa Sanitary District
November 23, 2009
TO: BUDGET AND FINANCE COMMITTEE
VIA: JAMES KELLY, GENERAL MANAGER ~'"- I
FROM: DEBBIE RATCLIFF, CONTROLLER ,~/~
SUBJECT: STATE PROPOSITION 1A RECEIVABLES PROGRAM
The State's Proposition 1A Receivables Program financing closed the morning of
November 19, 2009. $1.895 billion of Revenue Bonds were sold with a cost of capital of
4%. This securitization amount represents about 95% of the State's property tax take.
The 1,270 participating local agencies included 410 cities, 803 special districts and 57
of the State's 58 counties. The average receivable was about $1,492,000. Stone and
Youngberg was one of the five banks in the underwriting syndicate.
H:\State SecuritizaGon Prop 1A Final.doc
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