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03.c. March 2011 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT April 14, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KINGi SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending March, 2011: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 4,298,247 2,262,107 (2,036,140) Less than anticipated capacity fee revenue. Development continues to be slow. Pump Zone Fees 639,747 324,041 (315,706) See explanation above for Facilities Capacity Fees. Interest Income 637,497 182,387 (455,110) Budgeted 1 %, but actual average was close to 0.4 %. CENTRAL CONTRA COSTA SANITARY DISTRICT April 26, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING 1 SUBJECT: O & M Expense Varia ce Analysis The following are brief year -to -date variance explanations at major category levels through period ending March, 2011: Expense Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 33,948,950 32,644,344 1,304,606 Budgeted amount for OPEB expense net of retiree health care premiums is $4,325,000. The latest actuarial evaluation shows the amount to be $3,801,364 for a savings of over $523,000. Further positive variance is from vacancies. Chemicals 1,330,741 972,152 358,589 Savings from low usage of peroxide thus far. Some chemicals are purchased every other month or quarterly resulting in a positive variance when no invoices are received. A mild summer and early rains have reduced the use of chemicals for the pumping stations. Utilities 3,211,972 2,781,646 430,326 Lower from delay in billings. March bills not yet received. Repairs & Maintenance 2,647,562 1,911,540 736,022 Lower due to budget spread over 12 months versus much of the actual expense occurring towards the end of the fiscal year. Expenses also lower due to the delay of repairs of three diesel trucks and a postponement of a chemical treatment of sewer pipes. Outside Services 1,664,468 1,349,162 315,306 Lower primarily due to Technical Services budgeted for in the first half of the year now expected to occur towards the end of the fiscal year. Additional savings from less outside consulting services needed than was anticipated. Materials & Supplies 1,443,539 1,250,041 193,498 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Additional positive variance from fewer supplies ordered than was budgeted as a part of a cost - cutting effort. Other Expenses 1,747,451 1,272,881 474,570 Savings of $287,000 in election expense as the cost to the District of the election and the candidates' statements was less than anticipated. Technical Training and Conference expense lower as a result of an effort to reduce expense by not attending some of the budgeted conferences -or replacing them with less expensive alternatives. Some Public Information expense will be expended towards the end of the fiscal year although budgeted evenly throughout the year, resulting in a positive variance. FINANCIAL STATEMENT SUMMARY March, 2011 O & M Revenue Mar -11 Actual Budget Variance O & M Expenses 4,811 5,279 468 8.9% Prepared by: T. Smithey F_ YEAR -TO -DATE Actual Budget Variance 28,317 29,110 (793) -2.7% YEAR -TO -DATE Actual Budget Variance 43,998 47,977 3,979 8.3% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 1,305 Directors Fees & Expenses 31 Chemicals 359 Utilities 430 Repairs & Maintenance 736 Hauling & Disposal 96 Professional & Legal 38 Outside Services 315 Materials & Supplies 193 Other Expenses 475 3,978 Year- to- date Unfavorable Variance > $10K: 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 3,978 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAW yield as of March, 2011 was 0.500 %. YEAR -TO -DATE Sewer Construction Revenue 5,009 Expense 20,457 Over /Under 15,448 PREPARED 4/07/11, 15:27:45 2011 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2011 -- - - - - - -- - ------- ------ -------- ----- - - - --- -- - -- - -- --- -------- - -- -- -- - -- --- 001 RUNNING EXPENSE CURRENT ASSETS CASH 111,879.99 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 101,642.59 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,355.25 ACCOUNTS RECEIVABLE -COBRA 2,556.47 A /R -SSC DIRECT BILL 1,838.28 COMPUTER PURCHASE PROGRAM 13,738.76 DEPOSITS TO BANK ESCROW 101,391.49 PREPAID INSURANCE - .00 PREPAID EXPENSES 680,756.08 PREPAID RETIREMENT 3,673,005.01 SUPPLIES & MATERIAL INV 1,861,996.92 DUE FROM .00 DUE FROM SIC 78,907,864.10 DUE FROM S/I 1,814,149.35 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 87,466,293.54 NET PROPERTY, PLANT & EQUIPMENT LAND 17,114,719.91 INTANGIBLE ASSETS 1,806,272.00 ACCUM DEPR.- INTANGIBLE 32,327.45 - BUILDINGS 21,206,980.95 ACC DEPR- BUILDINGS 6,565,185.57 - TREATMENT PLANT 275,413,411.06 ACC DEPR- TREATMENT PLANT 153,113,414.58 - PUMPING STATIONS 53,750,939.93 ACC DEPR - PUMPING STATIONS 18,079,812.66 - SEWAGE COLLECTION FACIL 286,351,575.23 OUTFALL SEWERS 8,518,442.72 FURNITURE & EQUIPMENT 13,756,663.31 _ ACC DEPR -FURN & EQUIP 9,987,707.96 - VEHICLES 5,759,209.92 ACC DEPR - VEHICLES 3,521,255.42 - RECY WATER INFRASTRUCTURE 12,281,480.00 ACCUM DEPRC -RELY WATER 4,354,327.23 - ACC DEPR- SEWAGE COL SYS 41,065,359.22 - ACC DEPR - OUTFALL 2,653,618.80- CONTRIBUTED SEWER LINES 148,580,733.38 ACC DEPR - CONTRIB ASSETS 45,117,561.66- CONSTRUCTION IN PROGRESS 26,735,296.51 TOTAL NET PROPERTY, PLANT & EQUIPMENT 586,785,154.37 TOTAL ASSETS 674,251,447.91 --- ---- - - - - - -- -------------- LIABILITIES DUE TO SIC 53,838,897.01- m PREPARED 4/07/11, 15:27:45 2011 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT - - AS OF 3/31/2011 _. - - -- - ---- ------- -- 001 RUNNING EXPENSE -- -- - ------ ------------------ --------- ------ - --...---- --- - ----------- - -- - DUE TO S/I 1,977,000.34 - DUE TO DEBT FUND 44,066,873.12- ACCOUNTS PAYABLE 636,963.16 - SALES TAX PAYABLE 2,324.94 - ACCRUED WAGES PAYABLE 814,372.33 - 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 804,932.33 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING .00 WELLNESS PAYMENTS .00 KAISER PERMANENTE 3,484.22 - HEALTH NET .00 - OCCUPATIONAL HEALTH .00 DISABILITY INS .00 LIFE INS 1.76 - DELTA DENTAL 408.36 - POST EMP. BENEFIT -OPEB 560,656.29 - OPEB TRANSITIONAL LIAB .00 CAFETERIA PLAN PAYABLE 28,699.78 - PERMIT CLEARING 359.20 - WORKERS' COMP INS PAYABLE 84,850.87 ACCRUED COMPENSATED ABS. 4,746,329.98 - REFUNDABLE DEPOSITS 82,979.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 51,446.17 - REIMBURSEMENT FEES 62,440.36- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP POST EMPLOYMENT BENEFITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 148,580,733.38 - 84,449,905.51- 75,301,279.00- 266,151,609.79- .00 7,855,588.17- 43,997,938.33 28,316,952..59- 107,593,317.80- 566,658,130.11- -------------- 674,251,447.91- -------------- -------------- 101 PREPARED 4/07/11, 15:27:58 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------ PERIOD .ENDING: 3/31/2011 FUND 001 RUNNING EXPENSE --------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE S ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 11,583 2,449 9,134- 78.9- 104,247 82,054 22,193- 21.3- 139,000 59.0 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 26,800,000 26,045,133 754,867- 2.8- 49,245,000 52.9 2400 SEWER SVC CHRG- DIRECT 0 4,044 4,044 .0 788,000 829,701 41,701 5.3 788,000 105.3 2500 SEWER SVC CHRG -PRIOR YEAR 2,416- 4,483- 2,067- 85.6 21,744- 80,235- 58,491 -269.0 29,000 -276.7 SEWER SERVICE CHARGES 9,167 2,010 7,157- 78.1- 27,670,503 26,876,653 793,850- 2.9- 50,143,000 53.6 2600 SERVICE CHARGES- CONCORD 0 0 0 .0 0 0 0 .0 9,100,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 9,100,000 .0 1000 PERMIT /APPLICATION FEES 16,666 12,696 3,970- 23.8- 149,994 119,991 30,003- 20.0- 200,000 60.0 1700 SEPTIC TANK DUMPING 6,666 4,755 1,911- 28.7- 59,994 41,206 18,788- 31.3- 80,000 51.5 1900 OVERTIME INSPECTION 1,083 313 770- 71.1- 9,747 9,187 560- 5.7- 13,000 70.7 2000 SIDE SEWER INSPECTION 36,250 27,879 8,371- 23.1- 326,250 272,685 53,565- 16.4- 435,000 62.7 2700 SALES 166 500 334 201.2 1,494 1,785 291 19.5 2,000 89.3 2900 OTHER SERVICE CHARGES 2,530 0 2,530- 100.0- 83,240 60,038 23,202- 27.9- 151,300 39.7 3000 INDUSTRIAL PERMIT FEES 0 7,375 7,375 .0 53,500 80,225 26,725 50.0 107,000 75.0 3200 NEW INDUSTRY PERMIT FEES 666 1,725 1,059 159.0 5,994 5,305 689- 11.5- 8,000 66.3 3301 POLLUTION PREVENTION 0 0 0 .0 9,500 8,713 787- 8.3- 19,000 -45.9 3500 LEASE RENTAL INCOME 53,416 27,387 26,029- 48.7- 480,744 513,513 32,769 6.8 641,000 80.1 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 4,500 4,500 .0 2,000 225.0 3800 RECLAIMED WATER SALES 0 3,044 3,044 .0 120,000 162,786 .42,786 35.7 240,000 67.8 4300 ANNEXATION CHARGES 1,166 1,568 402 34.5 10,494 15,696 5,202 49.6 14,000 112.1 4500 INTEREST INCOME 0 6 6 .0 0 4,007- 4,007- .0 152,000 2.6- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 55.00 STORMWATER PROGRAM 0 11,007- 11,007- .0 100,000 110,459 10,459 10.5 200,000 55.2 5600 HOUSE HAZARD WASTE REIMB 3,000 3,385 385 12.8 27,000 23,805 3,195- 11.8- 817,000 2.9 6000 MISCELLANEOUS INCOME 0 2,667- 2,667- .0 _ 0 12,085 12,085 .0 0 .0- 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 1,552 1,386.834.9 1,494 2,328 834 55.8 2,000 116.4 OTHER REVENUES 121,775 78,511 43,264- 35.5- 1,439,445 1,440,300 855 .1 3,083,300 46.7 FUND TOTALS 130,942 80,521 50,421- 38.5- 29,109,948 28,316,953 792,995- 2.7- 62,326,300 45.4 ■ PREPARED 4/07/11, 15:28:03 DIRECTOR MEETING FEES EXPENSE SUMMARY REPORT BY DISTRICT 3,833 DIRECTORS FEES & EXPENSES 9,132 PAGE 1 PROGRAM /GM275L 0403 POLYMER 75% OF YEAR LAPSED 0404 ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ------ ---- OTHER CHEMICALS PERIOD ENDING: 3/31/2011 0407 HYPOCHLORITE 35,483 CHEMICALS 146,749 0501 OBJ - - - - -- - -- - - - - - -- ------- - - - - - ---- - --- -- -- MONTH -TO- DATE------- -- -- - - - - -- --- ------- -------- - - - -- -- ---- - -- YEAR -TO- DATE ------ -------- - - - - -- --- -- ANNUAL - -- NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 174,112 147,099 27,013 15.5 1,567,008 1,365,510 201,498 12.9 2,089,405 65.4 0102 SALARIES & WAGES -NON MGMT 1,807,393 1,630,658 176,735 9.8 16,266,537 15,074,222 1,192,315 7.3 21,688,912 69.5 0103 SALARIES & WAGES -COMP ABS 50,000 12,786 37,214 74.4 450,000 436,995 13,005 2.9 600,000 72.8 0105 OVERTIME 78,307 52,387 25,920 33.1 704,763 589,826 114,937 16.3 939,874 62.8 0106 STANDBY PAID 18,705 16,542 2,163 11.6 168,345 168 -,553. 208- .1- 224,498 75.1 0110 SALARY VACANCY 58,748- 0 58,748 -100.0 528,732- 0 528,732 -100.0 4,630,000 705,000- .0 SALARIES & WAGES 2,069,769 1,859,472 210,297 10.2 18,627,921 17,635,106 992,815 5.3 24,837,689 71.0 0201 WORKERS' COMPENSATION INS 46,639 49,434 2,795- 6.0- 419,751 423,349 3,598- .9- 559,913 75.6 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 22,500 12,156 10,344 46.0 30,000 40.5 0203 FEDERAL MEDICARE TAX 24,990 23,612 1,378 5.5 224,910 208,588 16,322 7.3 300,095 69.5 0204 MEDICAL & HEALTH INSUR 586,832 614,656 27,824- 4.7- 5,281,488 ' 5,175,016 106,472 2.0 7,042,183 73.5 0205 RETIREMENT CONTRIBUTION 729,499 653,949 75,550 10.4 6,565,491 6,090,362 475,129 7.2 8,754,214 69.6 0206 DEFERRED COMP. CONTRIB 121,990 122,618 628- .5- 1,097,910 1,033,363 64,547 5.9 1,464,138 70.6 0207 DENTAL INSURANCE 71,244 69,088 2,156 3.0 641,196 621,745 19,451 3.0 855,142 72.7 0208 LONG -TERM DISABILITY INS 8,026 7,254 772 9.6 72,234 66,531 5,703 7.9 96,488 69.0 0209 LIFE INSURANCE 14,991 13,737 1,254 8.4 134,919 125,031 9,888 7.3 180,120 69.4 0211 ACCRUED COMPENSATED ABS 0 5,896- 5,896 .0 0 61,017- 61,017 .0 500,000 12.2- 0212 BENEFIT VACANCY 80,415- 0 80,415 -100.0 723,735- 0 723,735 -100.0 965,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,325,000 3,801,364 523,636 12.1 4,325,000 87.9 EMPLOYEE BENEFITS 1,526,296 0250 CAPITALIZED ADM OVERHEAD 304,515 CAPITALIZED ADM OVERHEAD 304,515 TOTAL LABOR CHARGES 3,291,550 0301 DIRECTOR MEETING FEES 5,299 0302 BOARD TRAINING & CONF 3,833 DIRECTORS FEES & EXPENSES 9,132 0402 LIME 18,000 0403 POLYMER 37,500 0404 BOILER CHEMICALS 4,500 0406 OTHER CHEMICALS 51,266 0407 HYPOCHLORITE 35,483 CHEMICALS 146,749 0501 ELECTRICAL 72,415 0502 NATURAL GAS 241,499 0503 LAND -FILL GAS 46,166 0504 WATER 7,415 0505 TELEPHONE 21,000 UTILITIES 388,495 328,086 1,548,452 261,192 - 261,192- 3,146,732 3,407 2,058 5,465 9,324 59,386 16,471 11,368 20,154 116,703 65,204 184,858 36,028 9,663 32,333 22,156- 1.5- 18,061,664 17,496,48.8 43,323- 14.2 2,740,635- 2,487,250- 43,323- 14.2 2,740,635- 2,487,250- 144,818 4.4 33,948,950 32,644,344 565,176 3.1 23,142,293 75.6 253,385- 9.2 3,654,256- 68.1 253,385- 9.2 3,654,256- 68.1 1,304,606 3.8 44,325,726 73.6 1,892 35.7 47,691 39,766 7,925 16.6 63,595 62.5 1,775 46.3 34,497 10,992 23,505 68.1 46,000 23.9 3,667 40.2 82,188 50,758 31,430 38.2 109,595 46.3 8,676 48.2 172,000 - 144,127 27,873 16.2 226,000 63.8 21,886- 58.4- 337,500 271,781 65,719 19.5 450,000 60.4 11,971- 266.0- 40,500 26,663 13,837 34.2 54,000 49.4 39,898 77.8 461,194 294,389 166,805 36.2 615,000 47.9 15,329 43.2 319,547 235,192 84,355 26.4 426,000 55.2 30,046 20.5 1,330,741 972,152 358,589 26.9 1,771,000 54.9 7,211 10.0 613,602 519,567 94,035 15.3 869,000 59.8 56,641 23.5 1,933,491 1,737,658 195,833 10.1 2,866,000 60.6 10,138 22.0 415,494 304,422 111,072 26.7 554,000 54.9 2,248- 30.3- 64,985 56,195 6,790 13.5 89,000 63.1 11,333- 54.0- 184,400 163,804 20,596 11.2 2.52,000 65.0 60,409 15.5 3,211,972 2,781,646 430,326 13.4 4,630,000 60.1 0 PREPARED 4/07/11, 15:28:03 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------- PERIOD ENDING: 3/31/2011 OBJ ------- ------- ---- ---- ------- - - - - --- - - - --- -- ---- -- MONTH -TO- DATE------- - ---------- - - - -- -------- - -- - -- - - - - -------- - -- --- -- YEAR -TO- DATE-------- - ------------------ - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE a BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 10,562 17,005 6,443- 61.0- 95,058 94,554 504 1.5 126,750 74.6 0602 VEHIC /EQUIP REPAIR MAINT 7,500 13,249 5,749- 76.7- 67,500 55,254 12,246 18.1 90,000 61.4 0603 GENERAL REPAIRS 6, MAINT 78,703 91,357 12,654- 16.1- 708,327 600,883 107,444 15.2 944,500 63.6 0604 OUTSIDE REPAIRS & MAINT. 160,759 201,764 41,005- 25.5- 1,465,008 881,875 583,133 39.8 1,948,250 45.3 0605 COMPUTER REPAIRS &'MAINT 21,611 10,572 11,039 51.1 285,425 267,918 17,507 6.1 350,286 76.5 0606 REAL PROPERTY REPAIRS 2,916 2,356 560 19.2 26,244 11,056 15,188 57.9 35,000 31.6 REPAIRS & MAINTENANCE 282,051 336,303 54,252- 19.2- 2,647,562 1,911,540 736,022 27.8 3,494,786 54.7 0701 ASH REMOVAL 12,000 17,640 5,640- 47.0- 111,000 102,150 8,850 8.0 147,000 69.5 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 18,747 1,223 17,524 93.5 25,000 4.9 0703 GRIT REMOVAL 6,800 6,373 427 6.3 61,600 46,833 14,767 24.0 82,000 57.1 0704 JANITORIAL & REFUSE REMOV 20,285 20,074 211 1.0 182,040 174,656 7,384 4.1 243,460 71.7 0705 SPOILS REMOVAL 0 0 0 .0 0 0 0 .0 1 .0 0706 HAZARDOUS WASTE DISPOSAL 37,916 35,741 2,175 5.7 310,244 262,422 47,822 15.4 486,000 54.0 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 50,000 .0 HAULING & DISPOSAL 79,084 79,828 744- .9- 683,631 587,284 96,347 14.1 1,033,461 56.8 0801 PROFESSIONAL SERVICES 12,087 8,253 3,834 31.7 108,783 45,510 63,273 58.2 145,060 31.4 0802 LEGAL SERVICES -BOARD 5,166 7,189 2,023- 39.2- 46,494 41,865 4,629 10.0 62,000 67.5 0803 LEGAL SERVICES -STAFF 24,422 39,061 14,639- 59.9- 211,082 240,769 29,687- 14.1- 293,100 82.1 PROFESSIONAL & LEGAL SERV 41,675 54,503 12,828- 30.8- 366,359 328,144 38,215 10.4 500;160 65.6 0901 OUTSIDE SAFETY SERVICES 10,424 4,752 5,672 54.4 83,016 52,891 30,125 36.3 111,000 47.6 0902 TECHNICAL SERVICES 133,230 117,831 15,399 11.6 1,187,820 933,391 254,429 21.4 1,598,950 58.4 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 200 200 50.0 400 50.0 0904 OTHER PUBLIC AGENCY SERVS 144,066 128,943 15,123 10.5. 321,844 302,593 19,251 6.0 334,050 90.6 0905 REPROGRAPHIC SERVICES 1,599 0 1,599 100.0 14,391 3,389 11,002 76.5 19,200 17.7 0906 RECRUITMENT 6,333 5,089 1,244 19.6 56,997 56,698 299 .5 76,000 74.6 OUTSIDE SERVICES 295,652 256,615 39,037 13.2 1,664,468 1,349,162 315,306 18.9 2,139,600 63.1 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE - 0 0 - 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 15,291 21,190 5,899- 38.6- 134,871 85,863 49,008 36.3 183,560 46.8 1102 GASOLINE, OIL & FUEL 17,729 18,817 1,088- 6.1- 159,561 146,524 13,037 8.2 212,750 68.9 1103 OPERATING SUPPLIES 102,140 113,077 10,937- 10.7- 921,760 831,825 89,935 9.8 1,239,450 67.1 1104 OPERATING FUEL 4,833 175 4,658 96.4 43,497 7,253 36,244 83.3 58,000 12.5 1105 LABORATORY SUPPLIES 11,083 16,066 4,983- 45.0- 99,747 101,611 _ 1,864- 1.9- 133,000 76.4 1106 SAFETY SUPPLIES 9,393 27,672 18,279- 194.6- 84,103 76,067 8,036 9.6 112,965 67.3 1108 INVENTORY OVER /SHORT 0 320- 320 .0 0 898 898- .0 0 .0 MATERIALS & SUPPLIES 160,469 196,677 36,208- 22.6- 1,443,539 1,250,041 193,498 13.4 1,939,725 64.4 1201 RENTS & LEASES 18,563 10,292 8,271 44.6 166,734 114_,538 52,196 31.3 227,910 50.3 1202 PUBLIC AGENCY FEES 28,433 1,665 26,768 94.1 251,697 293,776 42,079- 16.7- 333,687 88.0 1203 PUBLIC INFORMATION 30,206 69,065 38,859- 128.6- 271,854 238,191 33,663 12.4 362,500 65.7 05 PREPARED 4/07/11, 15:28:03 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 3/31/2011 OBJ ------------- MONTH -TO- DATE------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 4,017 1,233 2,784 6.9.3 23,153 9,001 14,152 61.1 31,250 28.8 1205 TECH TRAIN, CONF & MEETS 25,419 35,185 9,766- 38.4- 232,871 135,485 97,386 41.8 311,025 43.6 1206 CERTIFICATION & LICENSES 797 153 644 80.8 13,778 9,327 4,451 32.3 20,430 45.7 1207 CLAIMS 841 115 726 86.3 6,769 891 5,878 86.8 10,100 8.8 1208 SUBSCRIPTION /PUBLICATION 3,205 9,602 6,397- 199.6- 25,345 19,096 6,249 24.7 33,573 56.9 1209 MILEAGE REIMBURSEMENTS 562 620 58- 10.3- 4,938 2,671 2,267 45.9 6,880 38.8 1210 PUBLIC NOTICES 411 288 123 29.9 3,699 4,093. 394- 10.7- 4,950 82.7 1211 OUTSIDE ORGANIZATION FEES 14,955 8,120 6,835 45.7 223,468 242,519 19,051- 8.5- 268,700 90.3 1212 EMPLOYEE MEMBERSHIPS 2,423 1,865 558 23.0 27,998 21,987 6,011 21.5 36,363 60.5 1213 MISCELLANEOUS 2,725 757 1,968 72.2 24,525 10,996 13,529 55.2 32,800 33.5 1214 ELECTION EXPENSE 450,000 150,541 299,459 66.5 450,000 162,219 287,781 64..0 450,000 36.0 1216 PROFESSIONAL EXP REIMB 1,958 158 1,800 91.9 20,622 8,091 12,531 60.8 41,500 19.5 OTHER EXPENSES 584,515 289,659 294,856 50.4 1,747,451 1,272,881 474,570 27.2 2,171,668 58.6 NET EXPENSES 5,279,372 4,810,571 468,801 8.9 47,976,861 43,997,952 3,978,909 8.3 62,965,721 69.9 TOTAL EXPENSE 5,279,372 4,810,571 468,801 8.9 47,976,861 43,997,952 3,978,909 8.3 62,965,721 69.9 Lums, PREPARED 4/07/11, 15:28:03 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL . VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 20,833 26,289 5,456- 26.2- 187,497 64,305 123,192 65.7 250,000 25.7 1421 LEGAL SERVICES 6,248 12,870 6,622 - 106.0- 54,566 37,308 17,258 31.6 75,000 49.7 1422 TECHNICAL SERVICES 7,083 103,473 96,390- 360.9- 71,247 105,143 33,896- 47.6- 100,000 105.1 1423 LIABILITY INSURANCE 0 0 0 .0 415,000 308,629. 106,371 25.6 415,000. 74.4 1424 PROPERTY INSURANCE 0 0 0 .0 115,000 105,520 9,480 8.2 115,000 91.8 1425 INSURANCE CONSULTING SVS 333 0 333 100.0 2,997 .0 2,997 100.0 4,000 .0 1426 CLAIMS ADJUSTMENT 0 0 0 .0 0 0 0 .0 1,000 .0 INSURANCE PREMIUMS 34,497 142,632 108,135- 313.5- 846,307 620,905 225,402 26.6 960,000 64.7 NET EXPENSES 34,497 142,632 108,135- 313.5- 846,307 620,905 225,402 26.6 960,000 64.7 0 PREPARED 4/07/11, 15:28:03 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY -- ------ ------ DISTRICT PERIOD ENDING: 3/31/2011 ------- ----- OBJ - - -- -- ----------- ------- - - - - -------- ----- -------- -- MONTH -TO- DATE------- - - - - - - --- - -- -------- - - - - -- --- --- -- YEAR -TO- DATE-------- - - - -- - - - - -- - ---- ANNUAL -- - - -- NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % 'BUDGET ACTUAL VARIANCE % BUDGET % 1250 1998 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1251 2002 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1252 RECYC H2O INTEREST EXP 0 0 0 .0 34,735 34,735 0 .0 34,735 100.0 1253 2009 BOND DEBT EXPENSE 0 0 0 .0 1,345,999 1,345,997 2 .0 2,027,168 66.4 OTHER EXPENSES 0 0 0 .0 1,380,734 1,380,732 2 .0 2,061,903 67.0 NET EXPENSES 0 0 0 .0 1,380,734 1,380,732 2 .0 2,061,903 67.0 ■ PREPARED 4/07/11, 15:28:02 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) I PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 ------------- MONTH -TO- DATE------- - - - - - -- ---- - - ---- ----- -------- - - - - -- YEAR -TO- DATE-------- - ---------- - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE o BUDGET % SALARIES & WAGES 414,036 375,409 38,627 9.3 3,726,324 3,693,240 33,084 .9 4,968,501 74.3 EMPLOYEE BENEFITS 474,208 535,378 61,170- 12.9- 8,592,872 8,305,775 287,097 3.3 10,515,999 79.0 CAPITALIZED ADM OVERHEAD 3,783- 3,082- 701- 18.5 34,047- 23,299- 10,748- 31.6 45,405- 51.3 DIRECTORS FEES & EXPENSES 9,132 5,465 3,667 40.2 82,188 50,758 31,430 38.2 109,595 46.3 UTILITIES 10,749 16,406 .5,657- 52.6 -. 96,741 105,787 9,046- 9.4- . 129,000 82.0 REPAIRS & MAINTENANCE 21,343 13,551 7,792 36.5 298,590 252,200 46,390 15.5 362,975 69.5 PROFESSIONAL & LEGAL SERV. 31,169 46,423 15,254- 48.9- 279,721 253,021 26,700 9.5 374,060 67.6 OUTSIDE SERVICES 220,805 187,179 33,626 15.2 912,895 760,175 152,720 '16.7 1,155,350 65.8 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 . 850,000 100.0 MATERIALS & SUPPLIES 14,063 20,916 6,855- 48.7- 127,152 113,615 13,537 10.6 182,525 62.2 OTHER EXPENSES 493,917 232,428 261,489 52.9 848,933 505,097 343,836 40.5 1,000,660 50.5 ADMINISTRATION 1,685,639 1,430,075 255,564 15.2 15,781,369 14,866,369 915,000 5.8 19,603,260 75.8 SALARIES & WAGES 466,446 426,001 40,445 8.7 4,198,014 4,011,886 186,128 4.4 5,597,424 71.7 EMPLOYEE BENEFITS 290,648 269,586 21,062 7.2 2,615,832 2,576,866 38,966 1.5 3,488,131 73.9 CAPITALIZED ADM OVERHEAD 287,569- 251,111- .36,458- 12.7 2,588,121- 2,328,849- 259,272- 10.0 3,450,845- 67.5 UTILITIES 5,965 6,618 653- 10.9- 49,085 .41,919 7,166 14.6 71.,600 58.5 REPAIRS & MAINTENANCE 8,094 2,338 5,756 71.1 75,446 55,207 20,239 26.8 99,761 55.3 HAULING & DISPOSAL 39,471 37,972 1,499 3.8 324,239 280,984 43,255 13.3 554,660 50.7 PROFESSIONAL & LEGAL SERV 8,006 7,765 241 3.0 65,388 48,913 16,475 25.2 96,100 50.9 OUTSIDE SERVICES 29,821 13,939 15,882 53.3 358,389 284,832 73,557 20.5 457,900 62.2 MATERIALS & SUPPLIES 16,448 14,357 2,091 12.7 148,032 118,500 29,532 19.9 197,480 60.0 OTHER EXPENSES 20,186 36,385 16,199- 80.2- 180,774 119,734 61,040 33.8 237,978 50.3 ENGINEERING 597,516 563,850 33,666 5.6 5,427,078 5,209,992 217,086 4.0 7,350,189 70.9 SALARIES & WAGES 401,389 344,264 57,125 14.2 3,612,501 3,172,268 440,233 12.2 4,816,810 65.9 EMPLOYEE BENEFITS 256,576 243,658 12,918 5.0 2,309,184 2,127,480 181,704 7.9 3,079,285 69.1 CAPITALIZED ADM. OVERHEAD 1,783- 140- 1,643- 92.1 16,047- 10,253- 5,794- 36.1 21,397- 47.9 UTILITIES 8,558 7,132 1,426 16.7 76,522 38,579 37,943 49.6 102,700 37.6 REPAIRS & MAINTENANCE 60,609 96,200 35,591- 58.7- 544,981 317,374 227,607 41.8 727,350 43.6 HAULING & DISPOSAL 3,816 4,487 671- 17.6- 33,819 35,657 1,838- 5.4- 45,801 77.9 PROFESSIONAL & LEGAL SERV 1,250 136 1,114 89.1 10,000 955 9,045 90.5 15,.000 6.4 OUTSIDE SERVICES 7,610 15,231 7,621- 100.1- 67,240 48,485 18,755 27.9 91,350 53.1 MATERIALS & SUPPLIES 59,370 73,282 13,912- 23.4- 533,063 446,344 86,719 16.3 712,520 62.6 OTHER EXPENSES 18,053 11,542 6,511 36.1 163,340 104,444 58,896 36.1 217,125 48.1 COLLECTION SYSTEM OPS. 815,448 795,792 19,656 2.4 7,334,603 6.,281,333 1,053,270 14.4 9,786,544 64.2 SALARIES & WAGES 700,672 634,997 65,675 9.4 6,306,048 5,961,435 344,613 5.5 8,408,235 70.9 EMPLOYEE BENEFITS 455,049 446,757 8,292 1.8 4,095,441 3,963,101 132,340 3.2 5,461,075 72.6 CAPITALIZED ADM OVERHEAD 10,995- 6,859- 4,136- 37.6 98,955- 119,851- 20,896 21.1- - 131,978- 90.8 CHEMICALS 105,083 108,993 3,910- 3.7- 955,747 732,465 223,282 23.4 1,271,000 57.6 UTILITIES 319,940 253,367 66,573 20.8 2,639,460 2,255,708 383,752 14.5 3,807,300 59.2 REPAIRS & MAINTENANCE 172,673 166,793 5,880 3.4 1,554,557. 1,105,557 449,000 28.9 2,072,700 53.3 HAULING & DISPOSAL 34,297 36,037 1,740- 5.1- 312,073 257,617 54,456 17.4 415.,000 62.1 PROFESSIONAL & LEGAL SERV 1,250 179 1,071. 85.7 11,250 25,255 14,005- 124.5- 15,000 168.4 OUTSIDE SERVICES 30,175 37,494 7,319- 24.3- 271,575 205,240 66,335 24.4 362,200 56.7 MATERIALS & SUPPLIES 67,006 85,673 18,667- 27.9- 603,054 548,819 54,235 9.0 804,200 68.2 OTHER EXPENSES 49,753 8,672 41,081 82.6 530,950 531,413 463- .1- 684,582 77.6 161 PREPARED 4/07/11, 15:28:02 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 1,924,903 87,226 49,815 385- 41,666 43,283 19,332 1,500 7,241 3,582 2,606 1,772,103 78,801 53,073 0 7,710 44,563 57,421 1,332 2,772 2,447 632 255,866 248,751 152,800 7.9 17,1.81,200 15,466,759 8,425 9.7 785,034 796,277 3,258- 6.5- 448,335 523,266 385 -100.0 3,465- 4,998- 33,956 81.5 374,994 239,687 1,280- 3.0- 350,164 339,653 38,089- 197.0- 173,988 181,202 168 11.2 13,500 13,026 4,469 61.7 54,369 50,430 1,135 31.7 32,238 22,763 1,974 75.7 23,454 12,193 7,115 2.8 2,252,611 _2,173,499 1,714,441 10.0 23,169,314 66.8 11,243- 1.4- 1,046,719 76.1 74,931- 16.7- 597,803 87.5 1,533 44.2- 4,631 -107.9 135,307 36.1 500,000 47.9 10,511 3.0 519,400 65.4 7,214- 4.1- 232,000 78.1 474 3.5 18,000 72.4 3,939 7.2 72,800 69.3 9,475 29.4 43,000 52.9 11,261 48.0 31,323 38.9 79,112 3.5 3,056,414 71.1 5,279,372 4,810,571 468,801 8.9 47,976,861 43,997,952 3,978,909 8.3 62,965,721 69.9 PREPARED 4/07/11, 15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ---- - -------------- PERIOD ENDING: 3/31/2011 ------ DEPARTMENT 61 ADMINISTRATION ------ ---- -- ------ - ----- ----- ---- ------ --- -------- ------ -- ----- -- OBJ ------- - - - - -- MONTH -TO -DATE - - - - ---------------- YEAR -TO- DATE-------------- ANNUAL NO ACCOUNT TITLE I BUDGET ACTUAL VARIANCE s BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 93,136 81,049 12,087 13.0 838,224 796,280 41,944 5.0 1,117,661 71.2 0102 SALARIES & WAGES -NON MGMT 275,565 272,099 3,466 1.3 2,480,085 2,431,109 48,976 2.0 3,306,808 73.5 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 12,786 37,214 74.4 450,000 417,344 32,656 7.3 6001.000 69.6 0105 OVERTIME 5,751 9,475 3,724- 64.8- 51,759 48,507 3,252 6.3 69,032 70.3 0110 SALARY VACANCY 10,416- 0 10,416 -100.0 93,744- 0 93,744 -100.0 125,000- .0 SALARIES & WAGES 414,036 375,409 38,627 9.3 3,726,324 3,693,240 33,084 .9 4,968,501 74.3 0201 WORKERS' COMPENSATION INS 2,350 2,180 170 7.2 21,150 20,211 939 4.4 28,275 71.5 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 22,500 12,156 10,344 46.0 30,000 40.5 0203 FEDERAL MEDICARE TAX 4,608 4,717 109- 2.4- 41,472 40,280 1,192 2.9 55,353 72.8 0204 MEDICAL & HEALTH INSUR 298,407 343,797 45,390- 15.2- 2,685,663 2,704,797 19,134- .7- 3,580,948 75.5 0205 RETIREMENT CONTRIBUTION 138,333 125,273 13,060 9.4 1,244,997 1,212,402 32,595 2.6 73.0 0206 DEFERRED COMP. CONTRIB 21,338 21,731 393- 1.8- 192,042 189,782 2,260 1.2 .1,660,054 256,132 74.1 0207 DENTAL INSURANCE 35,599 36,206 607- 1.7- 320,391 319,566 825 .3 427,261 74.8 0208 LONG -TERM DISABILITY INS 1,291 1,240 51 4.0 11,619 11,194 425 3.7 15,522 72.1 0209 LIFE INSURANCE 6,282 6,130 -152 2.4 56,538 55,040 1,498 2.6 75,454 72.9 0211 ACCRUED COMPENSATED ABS. 0 5,896- 5,896 .0 0 61,017- 61,017 .0 500,000 12.2- 0212 BENEFIT VACANCY 36,500- 0 36,500 -100.0 328,500- 0 328,500 -100.0 438,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,325,000 3,801,364 523,636 12.1 4,325,000 87.9 EMPLOYEE BENEFITS 474,208 535,378 61,170- 12.9- 8,592,872 8,305,775 287,097 3.3 10,515,999 79.0 0250 CAPITALIZED ADM OVERHEAD 3,783- 3,082- 701- 18.5 34,047- 23,299- 10,748- 31.6 45,405- 51.3 CAPITALIZED ADM OVERHEAD 3,783- 3,082- 701- 18.5 34,047- 23,299- 10,748- 31.6- 45,405- 51.3 0301 DIRECTOR MEETING FEES 5,299 3,407 1,892 35.7 47,691 39,766 7,925 16.6 63,595 62.5 0302 BOARD TRAINING & CONF 3,833 2,058 1,775 46.3 34,497 10,992 23,505 68.1 46,000 23.9 DIRECTORS FEES & EXPENSES 9,132 5,465 3,667 40.2 82,188 50,758 31,430. 38.2 109,595 46.3 0501 ELECTRICAL 6,250 6,203 47 .8 56,250 61,029 4,779- 8.5- 75,000 81.4 0502 NATURAL GAS 1,166 1,000 166 14.2 10,494 10,197 297 2.8 14,000 72.8 0504 WATER 333 726 393 - 118.0- 2,997 3,686 689- 23.0- 4,000 92.2 0505 TELEPHONE 3,000 8,477 5,477- 182.6- 27,000 30,875 3,875- 14.4- 36,000 85.8 UTILITIES 10,749 16,406 5,657- 52.6- 96,741 105,787 9,046- 9.4- 129,000 82.0 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 2,250 0 2,250 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 3,890 623 3,267 84.0 53,687 32,683 21,004 39.1 65,700 49.7 0605 COMPUTER REPAIRS & MAINT 14,287 10,572 3,715 26.0 216,409 208,461 7,948 3.7 259,275 80.4 0606 REAL PROPERTY REPAIRS 2,916 2,356 560 19.2 26,244 11,056 15,188 57.9 35,000 31.6 REPAIRS & MAINTENANCE 21,343 13,551 7,792 36.5 298,590 252,200 46,390 15.5 362,975 69.5 0801 PROFESSIONAL SERVICES 12,087 8,253 3,834 31.7 108,783 45,510 63,273 58.2 145,060 31.4 0802 LEGAL SERVICES -BOARD 5,166 7,189 2,023- 39.2- 46,494 41,865 4,629 10.0 62,000 67.5 0803 LEGAL SERVICES -STAFF 13,916 30,981 17,065- 122.6- 124,444 165,646 41,202- 33.1- 167,000 99.2 PROFESSIONAL & LEGAL SERV 31,169 46,423 15,254- 48.9- 279,721 253,021 26,700 9.5 374,060 67.6 0 PREPARED 4/07/11, .15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------- PERIOD ENDING: 3/31/2011 -------- DEPARTMENT O1 ADMINISTRATION ------- ------ -- - - - --- - ---------- ----------- - --- -- -- -- ------- - - -- -- --= - - -- - -- OBI ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0901 OUTSIDE SAFETY SERVICES 5,833 2,880 2,953 50.6 52,497 40,759 11,738 22.4 70,000 58.2 0902 TECHNICAL SERVICES 67,139 50,914 16,225 24.2 604,251 487,165 117,086 19.4 805,700 60.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 200 200 50.0 400 50.0 0904 OTHER PUBLIC AGENCY SERVS 140,250 128,296 11,954 8.5 187,500 171,964 15,536 8.3 188,250 91.3 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 11,250 3,389 7,861 69.9 15,000 22.6 0906 RECRUITMENT 6,333 5,089 1,244 19.6 56,997 56,698 299 .5 76.,000 74.6 OUTSIDE SERVICES 220,805 187,179 33,626 15.2 912,895 760,175 152,720 16.7 1,155,350 65.8 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 6,414 16,885 10,471- 163.3- 55,894 40,726 15,168 27.1 77,000 52.9 1103 OPERATING SUPPLIES 5,386 1,824 3,562 66.1 50,974 52,370 1,396- 2.7- 78,250 66.9 1106 SAFETY SUPPLIES 2,263 2,529 266- 11.8- 20,284 19,621 663 3.3 27,275 71.9 1108 INVENTORY OVER /SHORT 0 320- 320 .0 0 898 898- .0 0 .0 MATERIALS & SUPPLIES 14,063 20,918 6,855- 48.7- 127,152 113,615 13,537 10.6 182;525 62.2 1201 RENTS & LEASES 757 639 118 15.6 9,313 10,617 1,304- 14.0- 14,100 75.3 1202 PUBLIC AGENCY FEES 0 0 0 .0 0 458 458- .0 0 .0 1203 PUBLIC INFORMATION 29,291 69,065 39,774- 135.8- 263,619 237,191 26,428 10.0 351,500 67.5 1204 TUITION REIMBURSEMENT 249 352 103- 41.4- 3,241 2,001 1,240 '38.3 4,000 50.0 1205 TECH TRAIN, CONF & MEETS 6,602 7,389 787- 11.9- 60,418 43,306 17,112 28.3 82,050 52.8 1206 CERTIFICATION & LICENSES 427 50 377 88.3 3,843 50 3,793 98.7 5,130 1.0 1207 CLAIMS 833 115 718 86.2 6,697 891 5,806 86.7 10,000 8.9 1208 SUBSCRIPTION /PUBLICATION 1,025 1,259 234- 22.8- 5,725 4,793 932 16.3 7,335 65.3 1209 MILEAGE REIMBURSEMENTS 281 337 56- 19.9- 2,409 1,831 578 24.0 3,450 53.1 1210 PUBLIC NOTICES 62 0 62 100.0 558 0 558 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,416 655 1,761 72.9 21,744 26,461 4,717- 21.7- 29,000 91.2 1212 EMPLOYEE MEMBERSHIPS 543 1,519 976- 179.7- 5,587 5,950 363- 6.5- 8,245 72.2 1213 MISCELLANEOUS 1,161 507 674 57.1 10,529 8,213 2,316 22.0 14,100 58.2 1214 ELECTION EXPENSE 450,000 150,541 299,459 66.5 450,000 162,219 287,781 64.0 450,000 36.0 1216 PROFESSIONAL EXP REIMS 250 0 250 100.0 5,250 1,116 4,134 78.7 21,000 5.3 OTHER EXPENSES 493,917 232,428 261,489 52.9 848,933 505,097 343,836 40.5 1,000,660 50.5 DEPARTMENT NET EXPENSES 1,685,639 1,430,075 255,564 15.2 15,781,369 14,866,369 915,000 5.8 19,603,260 75.8 PREPARED 4/07/11, 15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 ---------------------------------------------------------------------------------------- DEPARTMENT 02 ENGINEERING ---- - --- -- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 40,220 38,944 1,276 3.2 361,980 357,207 4,773 1.3 482,656 74.0 0102 SALARIES & WAGES -NON MGMT 431,256 384,306 46,950 10.9 3,881,304 3,624,533 256,771 6.6 5,175,109 70.0 0103 SALARIES & WAGES -COMP ABS. 0 0 0 .0 0 2,191 2,191- .0 0 .0 0105 OVERTIME 9,053 2,751 6,302 69.6 81,477 27,955 53,522 65.7 108,659 25.7 0110 SALARY VACANCY .14,083- 0 14,083 -100.0 126,747- 0 126,747 -100.0 169,000- .0 SALARIES & WAGES 466,446 426,001 40,445 8.7 4,198,014 4,011,886 186,128 4.4 5,597,424 71.7 0201 WORKERS- COMPENSATION INS 6,488 6,565 77- 1.2- 58,392 60,005 1,613- 2.8- 77,900 77.0 0203 FEDERAL MEDICARE TAX 5,961 5,490 471 7.9 53,649 49,358 4,291 8.0 71,579 69.0 0204 MEDICAL & HEALTH INSUR 76,654 70,240 6,414 8.4 689,886 655,236 34,650 5.0 919,890 71.2 0205 RETIREMENT CONTRIBUTION 171,393 148,241 23,152 13.5 1,542,537 1,454,658 87,879 5.7 2,056,772 70.7 0206 DEFERRED COMP. CONTRIB 27,802 25,547 2,255 8.1 250,218 232,023 18,195 7.3 333,685 69.5 0207 DENTAL INSURANCE 10,106 9,549 557 5.5 90,954 88,697 2,257 2.5 121,299 73.1 0208 LONG -TERM DISABILITY INS 1,854 1,587 267 14.4 16,686 14,798 1,888 11.3 22,296 66.4 0209 LIFE INSURANCE 2,639 2,367 272 10.3 23,751 22,091 1,660 7.0 31,710 69.7 0211 ACCRUED COMPENSATED ADS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 12,249- 0 12,249 -100.0 110,241- 0 110,241 -100.0 147,000- .0 EMPLOYEE BENEFITS 290,648 269,586 21,062 7.2 2,615,832 2,576,866 38,966 1.5 3,488,131 73.9 0250 CAPITALIZED ADM OVERHEAD 287,569- 251,111- 36,458- 12.7 2,588,121- 2,328,849- 259,272- 10.0 3,450,845- 67.5 CAPITALIZED ADM OVERHEAD 287,569- 251,111- 36,458- 12.7 2,588,121- 2,328,849- 259,272- 10.0 3,450,845- 67.5 0501 ELECTRICAL 1,199 466 733 61.1 10,791 6,038 4,753 44.0 14,400 41.9 0502 NATURAL GAS 0 201 201- .0 0 445 445- .0 0 .0 0504 WATER 166 316 150- 90.4- 1,494 1,641 147- 9.8- 2,000 82.1 0505 TELEPHONE 4,600 5,635 1,035- 22.5- 36,800 33,795 3,005 8.2 55,200 61.2 UTILITIES - 5,965 6,618 653- 10.9- 49,085 41,919 7,166 14.6 71,600 58.5 0604 OUTSIDE REPAIRS & MAINT. 4,352 2,338 2,014 46.3 39,168 27,589 11,579 29.6 52,250 52.8 0605 COMPUTER REPAIRS & MAINT 3,742 0 3,742 100.0 36,278 27,618 8,660 23.9 47,511 58.1 REPAIRS & MAINTENANCE 8,094 2,338 5,756 71.1 75,446 55,207 20,239 26.8 99,761 55.3 0704 JANITORIAL & REFUSE REMOV 2,471 2,309 162 6.6 22,239 19,769 2,470 11.1 29,660 66.7 0706 HAZARDOUS WASTE DISPOSAL 37,000 35,663 1,337 3.6 302,000 261,215 40,785 13.5 475,000 55.0 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 50,000 .0 HAULING & DISPOSAL 39,471 37,972 1,499 3.8 324,239 280,984 43,255 13.3 554,660 50.7 0803 LEGAL SERVICES -STAFF 8,006 7,765 241 3.0 65,388 48,913 16,475 25.2 96,100 .50.9 PROFESSIONAL & LEGAL SERV 8,006 7,765 241 3.0 65,388 48,913 16,475 25.2 96,100 50.9 0902 TECHNICAL SERVICES 26,080 13,653 12,427 47.6 224,720 157,783 66,937 29.8 313,000 50.4 0904 OTHER PUBLIC AGENCY SERVS 3,400 286 3,114 91.6 130,600 127,049 3,551 2.7 140,800. 90.2 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 3,069 0 3,069 100.0 4,100 .0 oij PREPARED 4/07/11, 15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 -------------------------------- DEPARTMENT 02 ENGINEERING ------- ---------- --- - ----- ------- ----- -------- -- OBJ -- - - - -- MONTH -TO- DATE - - - -- - -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE - BUDGETS ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 29,821 13,939 15,882 53.3 358,389 284,832 73,557 20.5 457,900 62.2 1101 OFFICE EQUIPMENT /SUPPLIES 4,837 2,661 2,176 45.0 43,533 23,533 20,000 45.9 58,060 40.5 1103 OPERATING SUPPLIES 9,842 11,158 1,316- 13.4- 88,578 86,791 1,787 2.0 118,150 73.5 1106 SAFETY SUPPLIES 1,769 538 1,231 69.6 15,921 8,176 7,745 48.6. 21,270 38.4 MATERIALS & SUPPLIES 16,448 14,357 2,091 12.7 148,032 118,500 29,532 19.9 197,480 60.0 1201 RENTS & LEASES 556 412 144 25.9 5,004 5,510 506- 10.1- 6,700 82.2 1202 PUBLIC AGENCY FEES 416 0 416 100.0 3,744 491 3,253 86.9 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 8,235 1,000 7,235 87.9 11,000 9.1 1204 TUITION REIMBURSEMENT 2,499 881 1,618 64.7 8,491 3,390 5,101 60.1 12,000 28.3- 1205 TECH TRAIN, CONF & MEETS 10,547 19,172 8,625- 81.8- 97,023 57,642 39,381 40.6 128,705 44.8 1206 CERTIFICATION & LICENSES 198 0 198 100.0 1,782 1,887 105- 5.9- 2,380 79.3 1208 SUBSCRIPTION /PUBLICATION 1,698 8,638 6,940- 408.7- 15,282 14,244 1,038 6.8 20,413 69.8 1209 MILEAGE REIMBURSEMENTS 111 240 129 - 116.2- 999 624 375 37.5 1,380 45.2 1210 PUBLIC NOTICES 349 288 61 17.5 3,141 4,093 952- 30.3- 4,200 97.5 1211 OUTSIDE ORGANIZATION FEES 412 6,000 5,588- 356.3- 14,708 17,746 3,038- 20.7- 16,300 108.9 1212 EMPLOYEE MEMBERSHIPS 822 346 476 57.9 7,398 6,727 671 9.1 9,900 67.9 1213 MISCELLANEOUS 955 250 705 73.8 8,595 2,565 6,030 70.2 11,500 22.3 1216. PROFESSIONAL EXP REIMB 708 158 550 77.7 6,372 3,815 2,557 40.1 8,500 44.9 OTHER EXPENSES 20,186 36,385 161199- 80.2 - 180,774 119,734 61,040 33.8 237,978 50.3 DEPARTMENT NET EXPENSES 597,516 563,850 33,666 5.6 5,427,078 5,209,992 217,086 4.0 7,350,189 70.9 PREPARED 4/07/11, 15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 - -- - -- ---------------------------------------------- ---- - - --- -- - - -- --------------- - DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE s BUDGET % 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 13,761 369,339 0 24,456 5,333 11,500- 401,389 13,256 5,263 72,888 139,136 24,096 8,772 1,732 2,016 10,583- 256,576 1,783- 1,783 3,125 333 500 4,600 8,558 10,562 7,500 166 42,381 60,609 3,816 0 3.816 0 13,761 100.0 123,849 0 325,194 44,145 12.0 3,324,051 2,978,846 0 0 .0 0 0 13,604 10,852 44.4 220,104 148,505 -5,466 133- 2.5- 47,997 44,917 0 11,500 -100.0 103,500- 0 344,264 57,125 14.2 3,612,501 3,172,268 14,659 1,403- 10.6- 119,304 112,030 4,489 774 14.7 47,367 40,677 68,508 4,380 6.0 655,992 611,385 119,267 19,869 14.3 1,252,224 1,069,632 25,827 1,731- 7.2- 216,864 193,775 7,808 964 11.0 78,948 71,150 1,473 259 15.0 15,588 13,832 1,627 389 19.3 18,144 14,999 0 10,583 -100.0 95,247- 0 243,658 140 140 494 1,269 0 5,369 7,132 17,005 13,249 56 65,890 96,200 4,487 0 4.487 12,918 5.0 1,643- 92.1 1,643- 92.1 2,631 84.2 936- 281.1- 500 100.0 769- 16.7- 1,426 16.7 6,443- 61.0- 5,749- 76.7- 110 66.3 23,509- 55.5- 35,591- 58.7- 671- 17.6- 0 .0 671- 17.6 1,250 136 1,114 89.1 1,250 136 1,114 89.1 1,041 0 1,041 100.0 6,561 15,231 _ 8,670- 132.1- 2,309,184 16,047 - 16.047- 2,127,480 10,253 - 10,253- 28,125 6,217 2,997 2,080 4,000 642 41,400 29,640 76,522 38,579 95,058 94,554 67,500 55,254 1,494 934 380,929 166,632 544,981 317,374 33,819 35,657 0 0 33,819 10,000 10,000 9,369 57,799 35,657 955 955 620 47.865 123,849 100.0 345,205 10.4 0 .0 71,599 32.5 3,080 6.4 103,500 -100.0 440,233 12.2 7,274 6.1 6,690 14.1 44,607 6.8 182,592 14.6 23,089 10.6 7,798 9.9 1,756 11.3 3,145 17.3 95,247 -100.0 181,704 7.9 5,794- 36.1 5,794- 36.1 21,908 77.9 917 30.6 3,358 84.0 11,760 28.4 37,943 49.6 504 .5 12,246 18.1 560 37.5 214,297 56.3 227,607 41.8 1,838- 5.4- 0 .0 1,838- 5.4 9,045 90.5 9.045 90.5 8,749 93.4 9,934 17.2 165,140 .0 4,432,125 67.2 0 .0 293,545 50.6 64,000 70.2 138,000- .0 4,816,810 65.9 159,141 70.4 63,189 64.4 874,687 69.9 1,669,695 64.1 289,206 67.0 105,305 67.6 20,819 66.4 24,243 61.9 127,000- .0 3,079,285 69.1 21,397- 47.9 21,397- 47.9 37,500 16.6 4,000 52.0 6,000 10.7 55,200 53.7 102,700 37.6 126,750 74.6 90,000 61.4 2,000 46.7 508,600 32.8 727,350 43.6 45,800 77.9 1 .0 45,801 77.9 15,000 6.4 15,000 6.4 12,500 5.0 78,750 60.8 0 PREPARED 4/07/11, 15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT - PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 ------------------------------------------- DEPARTMENT 03 COLLECTION SYSTEM OPS. ----------------------------- - --- - - -- -- -- - -- --- OBJ - ------- - - - - -- MONTH -TO- DATE------- - - - - -- -- - - - - -- YEAR -TO- DATE-- .------ - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 090.5 REPROGRAPHIC SERVICES 8 0 8 100.0 72 0 72 100.0 100 .0 OUTSIDE SERVICES 7,610 15,231 7,621- 100.1- 67,240 48,485 .18,755 .27.9 91,350 53.1 1101 OFFICE EQUIPMENT /SUPPLIES 1,124 261 .. 863 76.8 9,200 5,079 4,121 44.8 13,500 37.6 1102 GASOLINE, OIL & FUEL 17,729 18,817 1,088- 6.1- 159,561 146,524 13,037 8.2 212,750 68.9 1103 OPERATING SUPPLIES 38,083 31,267 6,816 17.9 342,747 263,974 78,773 23.0 457,050 57.8 1106 SAFETY SUPPLIES 2,434 22,937 20,503- 842.4- 21,555 30,767 9,212- 42.7- 29,220 105.3 MATERIALS & SUPPLIES 59,370 73,282 13,912- 23.4- 533,063 446,344 86,719 16.3 712,520 62.6 1201 RENTS & LEASES 11,259 6,453 4,806 42.7 98,498 68,754 29,744 30.2 135,150 50.9 1202 PUBLIC AGENCY FEES 3,086 1,222 1,864 60.4 23,574 18,871 4,703 19.9 29,500 64.0 1204 TUITION REIMBURSEMENT 83 0 83 100.0 747 484 263 35.2 1,000 48.4' 1205 TECH TRAIN, CONF & MEETS 2,880 3,854 974- 33.8- 25,920 11,372 14,548 56.1 34,570 32.9 1206 CERTIFICATION & LICENSES 85 8 77 90.6 3,170 1,799 1,371 43.2 3,469 51.9 1207 CLAIMS 8 0 8 100.0 72 0 72 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 522 0 522 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 5 24 82.8 261 173 88 33.7 350 49.4 1212 EMPLOYEE MEMBERSHIPS 107 0 107 100.0 6,454 2,891 3,563 55.2 6,786 42.6 1213 MISCELLANEOUS 208 0 208 100.0 1,872 100 1,772 94.7 2,500 4.0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 2,250 0 2,250 100.0 3,000 .0 OTHER EXPENSES 18,053 11,542 6,511 36.1 163,340 104,444 58,896 36.1 217,125 48.1 DEPARTMENT NET EXPENSES 815,448 795,792 19,656 2.4 7,334,603 6,281,333 1,053,270 14.4 9,786,544 64.2 /6 PREPARED 4/07/11, 15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ---------------------------------- PERIOD ENDING: 3/31/2011 DEPARTMENT 04 PLANT OPERATIONS ---------- -- - - -- - - -- -- - -- ------------------------- - -- - - - - -- OBJ ------------- MONTH -TO- DATE ------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 26,995 27,106 111- .4- 242,955 212,023 30,932 12.7 323,948 65.4 0102 SALARIES & WAGES -NON MGMT 652,912 580,881 - 72,031 11.0 5,876,208 5,348,529 527,679 9.0 7,835,014 66.3 0103 SALARIES & WAGES -COMP ASS 0 0 0 .0 0 17,460 17,460- .0 0 .0 0105 OVERTIME 36,142 23,295 12,847 35.5 325,278 343,525 18,247- 5.6- 433,775 79.2 0106 STANDBY PAID 5,039 3,715 1,324 26.3 45,351 39,898 5,453 12.0 60,498 65.9 0110 SALARY VACANCY - 20,416- 0 20,416 -100.0 183,744- 0 183,744- 100..0 245,000- .0 SALARIES & WAGES 700,672 634,997 65,675 9.4 6,306,048 5,961,435 344,613 5.5 8,408,235 70.9 0201 WORKERS' COMPENSATION INS 21,744 23,101 1,357- 6.2- 195,696 199,582 3,886- 2.0- 260,985 76.5 0203 FEDERAL MEDICARE TAX 8,238 7,807 431 5.2 74,142 69,167 4,975 6.7 98,930 69.9 0204 MEDICAL & HEALTH INSUR 127,139 120,920 6,219 4.9 1,144,251 1,091,911 52,340 4.6 1,525,723 71.6 0205 RETIREMENT CONTRIBUTION 251,570 230,843 20,727 8.2 2,264,130 2,057,118 - 207,012 9.1 3,018,889 68.1 0206 DEFERRED COMP. CONTRIB 43,594 44,062 468- 1.1- 392,346 363,631 28,715 7.3 523,187 69.5 0207 DENTAL INSURANCE- 15,377 14,125 1,252 8.1 138,393 128,592 9,801 7.1 184,594 69.7 0208 LONG -TERM DISABILITY INS 2,800 2,638 162 5.8 25,200 23,624 1,576 6.3 33,663 70.2 0209 LIFE INSURANCE 3,670 3,261 409 11.1 33,030 29,476 3,554 10 -.8 44,104 66.8 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 19,083- 0 19,083 -100.0 171,747- 0 171,747 -100.0 229,000- .0 EMPLOYEE BENEFITS 455,049 446,757 8,292 1.8 4,095,441 3,963,101 132,340 3.2 5,461,075 72.6 0250 CAPITALIZED ADM OVERHEAD 10,995- 6,859- 4,136- 37.6 98,955- 119,851- 20,896 21.1- 131,978- 90.8 CAPITALIZED ADM OVERHEAD 10,995- 6,859- 4,136 -- 37.6 98,955- 119,851- 20,896 21.1- 131,978- 90.8 0402 LIME 18,000 9,324 8,676 48.2 172,000 144,127 27,873 16.2 226,000 63.8 0403 POLYMER 37,500 59,386 21,886- 58.4- 337,500 271,781 65,719 19.5 450,000 60.4 0404 BOILER CHEMICALS 4,500 16,471 11,971- 266.0- 40,500 26,663 13,837 34.2 54,000 49.4 0406 OTHER CHEMICALS 9,600 3,658 5,942 61.9 86,200 54,702 31,498 36.5 115,000 47.6 0407 HYPOCHLORITE 35,483 20,154 15,329 43.2 319,547 235,192 84,355 26.4 426,000 55.2 CHEMICALS 105,083 108,993 3,910- 3.7- 955,747 732,465 223,282 23.4 1,271,000 57.6 0501 ELECTRICAL 23,708 21,744 .1,964 8.3 213,372 151,358 62,014 29.1 284,500 53.2 0502 NATURAL GAS 240,000 182,388 57,612 24.0 1,920,000 1,724,936 195,064 10.2 2,848,000 60.6 0503 LAND -FILL GAS 46,166 36,028 10,138. 22.0 415,494 304,422 111,072 26.7 554,000 54.9 0504 WATER 5,166 7,338 2,172- 42.0- 46,494 39,261 7,233 15.6 62,000 63.3 0505 TELEPHONE 4,900 5,869 969- 19.8- 44,100 35,731 8,369 19.0 58,800 60.8 UTILITIES 319,940 253,367 66,573 20.8 2,639,460 2,255,708 383,752 14.5 3,807,300 59.2 0603 GENERAL REPAIRS & MAINT 75,621 80,414 4,793- 6.3- 680,589 563,362 117,227 17.2 907,500 62.1 0604 OUTSIDE REPAIRS & MAINT 93,470 86,379 7,091 7.6 841,230 510,356 330,874 39.3 1,121,700 45.5 0605, COMPUTER REPAIRS & MAINT 3,582 0 3,582 100.0 32,738 31,839 899 2.7 43,500 73.2 REPAIRS & MAINTENANCE 172,673 166,793 5,880 3.4 1,554,557 1,105,557 449,000 28.9 2,072,700 53.3 0701 ASH REMOVAL 12,000 17,640 5,640- 47.0- 111,000 102,150 8,850 8.0 147,000 69.5 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 18,747 1;223 17,524 93.5 25,000 4.9 /7 PREPARED 4/07/11, 15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ------- PERIOD ENDING: 3/31/2011 --- - - ---- - DEPARTMENT 04 PLANT OPERATIONS ---- - - - --- -- ----------------------------------------------- ---------------- OBJ ------------- MONTH -TO- DATE ------------- -------- - - - - -- YEAR -TO- DATE - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE a BUDGET a 0703 GRIT REMOVAL 6,800 6,373 427 6.3 61,600 46,833 14,767 24.0 82,000 57.1 0704 JANITORIAL & REFUSE REMOV 12,498 11,946 552 4.4 112,482 106,204 6,278 5.6 150,000 70.8 0706 HAZARDOUS WASTE DISPOSAL 916 76 838 91.5 8,244 1,207 7,037 85.4 11,000 11.0 HAULING & DISPOSAL 34,297 36,037 1,740- 5.1- 312,073 257,617 54,456 17.4 415,000 62.1 0803 LEGAL SERVICES -STAFF 1,250 179 1,071 85.7 11,250 25,255 14,005- 124.5- 15,000 168.4 PROFESSIONAL & LEGAL SERV 1,250 179 1,071 85.7 11,250 25,255 14,005- 124.5- 15,000 168.4 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 15,750 5,345 10,405 66.1 21,000 25.5 .0902 TECHNICAL SERVICES 28,009 37,133 9,124- 32.6- 252,081 196,315 55,766 2.2.1 336,200 58.4 0904 OTHER PUBLIC AGENCY SERVS 416 361 55 13.2 3,744 3,580 164 4.4 5,000 71.6 OUTSIDE SERVICES 30,175 37,494 7,319- 24.3- 271,575 205,240 66,335 24.4 362,200 56.7 1101 OFFICE EQUIPMENT /SUPPLIES 2,916 1,383 1,533 52.6 26,244 16,525 9,719 37.0 35,000 47.2 1103 OPERATING SUPPLIES 47,163 66,463 .19,300- 40.9- 424,467 413,755 10,712 2.5 566,000 73.1 1104 OPERATING FUEL 3,333 175 3,158 94.7 29,997 175 29,822 99.4 40,000 .4 1105 LABORATORY SUPPLIES 11,083 16,066 4,983- 45.0- 99,747 101,611 1,864- 1.9- 133,000 76.4 1106 SAFETY SUPPLIES 2,511 1,586 925 36.8 22,599 16,753 5,846 25.9 30,200 55.5 MATERIALS & SUPPLIES 67,006 85,673 18,667- 27.9- 603,054 548,819 54,235 9.0 804,200 68.2 1201 RENTS & LEASES 5,691 2,788 2,903 51.0 51,219 29,657 21,562 42.1 _ 68,360 43.4 1202 PUBLIC AGENCY FEES 23,466 0 23,466 100.0 211,194 266,349 55,155- 26.1- 281,602 94.6 1204 TUITION REIMBURSEMENT 1,166 0 1,166 100.0 10,494 3,126 - 7,368 70.2 14,000 22.3 1205 TECH TRAIN, CONF & MEETS 4,807 4,581 226 4.7 44,263 20,029 24,234 54.8 58,700 34.1 1206 CERTIFICATION & LICENSES 0 95 95- .0 4,200 4,542 342- 8.1- 8,400 54.1 1208 SUBSCRIPTION /PUBLICATION 408 295 - 703 172.3 3,672 59 3,613 98.4 4,925 1.2 1209 MILEAGE REIMBURSEMENTS 125 38 87 69.6 1,125 38 1,087 96.6 1,500 2.5 1211 OUTSIDE ORGANIZATION FEES 12,127 1,465 10,662 87.9 187,016 198,312 11,296- 6.0- 223,400 88.8 1212 EMPLOYEE MEMBERSHIPS 857 0 857 100.0 7,713 6,023 1,690 21.9 10,295 58.5 1213 MISCELLANEOUS 356 0 356 100.0 3,304 118 3,186 96.4 4,400 2.7 1216 PROFESSIONAL EXP REIMB 750 0 750 100.0 6,750 3,160 3,590 53.2 9,000 35.1 OTHER EXPENSES 49,753 8,672 41,081 82.6 530,950 531,413 463- .1- 684,582 77.6 DEPARTMENT NET EXPENSES 1,924,903 1,772,103 152,800 7.9 17,181,200 15,466,759 1,714,441 10.0 23,169,314 66.8 (Iii PREPARED 4/07/11, 15:28:05 3,258- EXPENSE SUMMARY REPORT BY DEPARTMENT 0 385 -100.0 7,241 PAGE 9 PROGRA24 /GM279D 2,365 3,465- RUNNING EXPENSE FUND 81.5 374,994 ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY - ------- DISTRICT PERIOD ENDING: 3/31/2011 - - - --- DEPARTMENT 05 PUMP STATIONS ----------------- ---- --------------- -- ---- - - ---- ---- --- --------------------------- OBJ ------------- MONTH -TO- DATE ------------- - - - - - -- YEAR -TO- DATE - - -- - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 78,321 68,178 10,143 13.0 704,889 691,205 13,684 1.9 939,856 73.5 0105 OVERTIME 2,905 3,262 357- 12.3- 26,145 21,334 4,811 18.4 34,863 61.2 0106 STANDBY PAID 8,333 7,361 972 11.7 74,997 83,738 8,741- 11.7- 100,000 83.7 0110 SALARY VACANCY 2,333- 0 2,333 -100.0 20,997- 0 20,997 -100.0 28,000- .0 SALARIES & WAGES 87,226 78,801 8,425 9.7 785,034 796,277 11,243- 1.4- 1,046,719 76.1 0201 WORKERS' COMPENSATION INS 2,801 2,929 128- 4.6- 25,209 31,521 6,312- 25.0- 33,612 93.8 0203 FEDERAL MEDICARE TAX 920 1,109 189- 20.5- 8,280 9,106 826- 10.0- 11,044 82.5 0204 MEDICAL & HEALTH INSUR 11,744 11,191 553 4.7 105,696 111,687 5,991- 5.7- 140,935 79.2 0205 RETIREMENT CONTRIBUTION 29,067 30,325 1,258- 4.3- 261,603 296,552 34,949- 13.4- 348,804 85.0 0206 DEFERRED COMP. CONTRIB 5,160 5,451 291- 5.6- 46,440 54,152 7,712- 16.6- 61,928 87.4 0207 DENTAL INSURANCE 1,390 1,400 - 10- .7- 12,510 13,740 1,230- 9.8- 16,683 82.4 0208 LONG -TERM DISABILITY INS 349 316 33 9.5 3,141 3,083 58 1.8 4,188 73.6 0209 LIFE INSURANCE 384 352 32 8.3 3,456 3,425 31 .9 4,609 74.3 0211 ACCRUED COMPENSATED ADS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,000- 0 2,000 -100.0 18,000- 0 18,000 -100.0 24,000- .0 EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0406 OTHER CHEMICALS CHEMICALS 0501 ELECTRICAL 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV HAULING & DISPOSAL 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES OUTSIDE SERVICES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 49,815 385 - 385- 41,666 41,666 38,133 1,250 3,900 43,283 2,666 16,666 19,332 1.500 1,500 53,073 3,258- 6.5- 448,335 0 385 -100.0 7,241 3,465- 0 385 -100.0 2,365 3,465- 7,710 33,956 81.5 374,994 7,710 33,956 81.5 374,994 36,297 1,283 6,983 44,563 10,887 46,534 57,421 1,332 1,332 1,836 4.8 33- 2.6- 3,083- 79.1- 1,280- 3.0- 8,221- 308.4- 29,868- 179.2- 38,089- 197.0- 168 11.2 168 11.2 1,800 1,872 72- 4.0- 5,441 900 4,541 83.5 7,241 2,772 4,469 61.7 1,666 2,365 699- 42.0- 1,500 0 1,500 100.0 305,064 10,000 35,100 350,164 23,994 149,994 173,988 13,500 13,500 5,400 48,969 54,369 14,994 13,500 523,266 4,998 - 4,998- 239,687 239,687 294,925 10,965 33,763 339,653 36,587 144,615 181,202 13,026 13,026 6,167 44,263 50,430 14,935 7,078 74,931- 16.7- 1,533 44.2- 1,533 44.2- 135,307 36.1 135,307 36.1 10,139 3.3 965- 9.7- 1,337 3.8 10,511 3.0. 12,593- 52.5- 5,379 3.6 7,214- 4.1- 474 3.5 474 3.5 767- 14.2- 4,706 9.6 3,939 7.2 59 .4 6,422 47.6 597,803 87.5 4,631 -107.9 4,631 -107.9 500,000 47.9 500,000 47.9 457,600 64.5 15,000 73.1 46,800 72.1 519,400 65.4 32,000 114.3 200,000 72.3 232,000 78.1 18,000 72.4 18.000 72.4 7,500 82.2 65,300 67.8 72,800 69.3 20,000 74.7 18,000 39.3 /9 PREPARED 4/07/11, 15:28:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY ---- -- ---- ------- DISTRICT PERIOD ENDING: 3/31/2011 ---- - - - --- - DEPARTMENT O5 PUMP STATIONS ------------- ---------- ------- -------- -- -- -- -- ----- --------------------f-------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE -------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 1106 SAFETY SUPPLIES 416 82 334 80.3 3,744 750 2,994 80.0 5,000 15.0 MATERIALS & SUPPLIES 3,582 2,447 1,135 31.7 32,238 22,763 9,475 29.4 43,000 52.9 1201 RENTS & LEASES 300 0 300'100.0 2,700 0 2,700 100.0 3,600 .0 1202 PUBLIC AGENCY FEES 1,465 443 1,022 69.8 13,185 7,607 5,578 42.3 17,585 43.3 1204 TUITION REIMBURSEMENT 20 0 20 100.0 - 180 0 180 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 189 394 67.6 5,247 3,136 2,111 40.2 7,000 44.8 1206 . CERTIFICATION & LICENSES 87 0 87 100.0 783 1,049 266- 34.0- 1,051 99.8 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 144 0 144 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 144 5 139 96.5 200 2.5 1212 EMPLOYEE MEMBERSHIPS 94 0 94 100.0 846 396 450 53.2 1,137 34.8 1213 MISCELLANEOUS 25 0 25 100.0 225 0 225 100.0 300 .0 OTHER EXPENSES 2,606 632 1,974 75.7 23,454 12,193 11,261 48.0 31,323 38.9 DEPARTMENT NET EXPENSES 255,866 248,751 7,115 2.8 2,252,611 2,173,499 79,112 '3.5 3,056,414 71.1 PREPARED 4/07/11, 15:28:03 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 9/2011 CENTRAL-CONTRA COSTA SANITARY DISTRICT ---------------------- PERIOD ENDING: 3/31/2011 78,307 -------- -- ------ OBJ ------- - - - - ---- ----- - - - --- -- MONTH -TO- DATE------- - - - - --- --------- ------- -- ------- -- ---- - -- --- -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 174,112 0102 SALARIES & WAGES -NON MGMT 1,807,393 0103 SALARIES & WAGES -COMP ABS 50,000 0105 OVERTIME 78,307 0106 STANDBY PAID 18,705 0110 SALARY VACANCY 58,748- 0150 CAPITALIZED SALARIES 255,771 0151 OVERTIME - 11,741 0152 SALARY VACANCY 7,249 - SALARIES & WAGES 2,330,032 0201 WORKERS' COMPENSATION INS 49,113 0202 STATE UNEMPLOYMENT INSUR 2,500 0203 FEDERAL MEDICARE TAX 28,135 0204 MEDICAL & HEALTH INSUR 627,898 0205 RETIREMENT CONTRIBUTION 820,665 0206 DEFERRED COMP. CONTRIB 137,048 0207 DENTAL INSURANCE 76,277 0208 LONG -TERM DISABILITY INS 8,990 0209 LIFE INSURANCE 16,249 0211 ACCRUED COMPENSATED ASS 0 0212 BENEFIT VACANCY 80,415- 0213 OPEB CONTRIBUTION 0 EMPLOYEE BENEFITS. _ 1,686,460 147,099 1,630,658 12,786 52,387 16,542 0 209,900 3,719 0 2,073,091 51,195 0 26,458 647,100 728,886 135,437 73,252 8,242 14,812 5,896- 0 0 1,679,486 TOTAL SALARY AND BENEFITS 4,016,492 3,752,577 27,013 15.5 1,567,008 1,365,510 176,735 9.8 16,266,537 15,074,222 37,214 74.4 450,000 436,995 25,920 33.1 704,763 589,826 2,163 11.6 168,345 168,553 58,748 -100.0 528,732- 0 45,871 17.9 2,301,939 1,979,513 8,022 68.3 105,669 53,416 7,249 -100.0 65,241- 0 256,941 11.0 20,970,288 19,668,035 2,082- 4.2- 442,017 443,019 2,500 100.0 22,500 12,156 1,677 6.0 253,215 235,478 19,202- 3.1- 5,651,082 5,471,543 91,779 11.2 7,385,985 6,768,678 1,611 1.2 1,233,432 1,144,981 3,025 4.0 686,493 659,487 748 8.3 80,910 75,469 1,437 8.8 146,241 134,752 5,896 .0 0 61,017- 80,415 -100.0 723,735- 0 0 .0 4,325,000 3,801,364 6,974 .4 19,503,140 18,685,910 201,498 12.9 2,089,405 65.4 1,192,315 7.3 21,688,912 69.5 13,005 2.9 600,000 72.8 114,937 16.3 939,874 62.8 208- .1- 224,498 75.1 528,732 -100.0 705,000- .0 322,426 14.0 3,069,329 64.5 52,253 49.4 140,966 37.9 65,241 -100.0 87,000- .0 1,302,253 6.2 27,960,984 70.3 1,002- .2- 589,690 75.1' 10,344 46.0 30,000 40.5 17,737 7.0 337,897 69.7 179,539 3.2 7,535,041 72.6 617,307 8.4 9,848,291 68.7 88,451 7.2 1,644,926 69.6 27,006 3.9 915,613 72.0 5,441 6.7 108,135 69.8 11,489 7.9 195,306 69.0 61,017 .0 500,000 12.2- 723,735 -100.0 965,000- .0 523,636 12.1 4,325,000 87.9 817,230 4.2 25,064,899 74.6 263,915 6.6 40,473,428 38,353,945 2,119,483 5.2 53,025,883 72.3 �21 PREPARED 4/07/11, 15:27:45 2011 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2011 002 SEWER CONSTRUCTION ----- ------ ------ ------ CURRENT ASSETS CASH 223,810.18 REVENUE BOND INVESTMENTS 6,128,000.00 TEMPORARY INVESTMENTS 42,515,000.00 ACCOUNTS RECEIVABLE 1,630,192.53 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCR INTEREST RECEIVABLE 49,585.64 BOND ACCRUED INTEREST A/R 7,777.48 CAD RECEIVABLE 841,608.62 ALHAMBRA VLY RECEIVABLE 1,821,202.65 DUE FROM R/E 53,838,897.01 DUE FROM S/I .00 DUE FROM DEBT FUND 5,801,867.35 TOTAL CURRENT. ASSETS 111,872,025.46 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 -RECY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS ..00 CONSTRUCTION IN PROGRESS 20,457,295.10 TOTAL NET PROPERTY, PLANT & -- ---- - --- - -- EQUIPMENT 20,457,295.10 TOTAL ASSETS 132,329,320.56 -------- - - - - -- -------------- LIABILITIES DUE TO .00 DUE TO R/E 78,907,864.10 - DUE TO S/I 25,700.90 - DUE TO DEBT FUND 12,341,829.59 - ACCOUNTS PAYABLE 445,244.81- PREPARED 4/07/11, 15:27:45 2011 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2011 - -- -------- ---- ---- ----- - - - 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ - -- ------------------------------------------------------- ---------------------------- SALES TAX PAYABLE 351.75 - DEFERRED TAX AND FEE REV .00 REFUNDABLE CONST BONDS 92,038.40 - UNEARNED INTEREST 267..70 - PROJECT RETENTION PAYABLE 232,382.07 - TOTAL LIABILITIES 92,045,679.32 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 35,274, 709.76 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 5,008,931.48 - TOTAL FUND EQUITY 40,283,641.24 - TOTAL LIABILITIES AND FUND EQUITY 132,329,320.56- 0-�:5 PREPARED 4/07/11, 15:27:58 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY -------- DISTRICT PERIOD ENDING: 3/31/2011 FUND ------- 002 SEWER CONSTRUCTION ------- -- --------- - - -- -- -- -- -- - --- - --- -- ---------------- -- - --- -- -- --- -- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE -------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 348 348 .0 1,009,000 986,608 22,392- 2.2- 1,856,000 53.2 SEWER SERVICE CHARGES 0 348 348 .0 1,009,000 986,608 22,392- 2.2- 1,856,000 53.2 1500 MAIN LINES INSPECTION 14,166 7,013 7,153- 50.5- 127,494 89,017 38,477- 30.2- 170,000 52.4 1600 PLAN REVIEW 6,250 1,543 4,707- 75.3- 56,250 32,305 23,945- 42.6- 75,000 43.1 1900 OVERTIME INSPECTION 1,666 716 950- 57.0- 14,994 7,053 7,941- 53.0- 20,000 35.3 2100 TV REINSPECTION 83 0 83- 100.0- 747 0 747- 100.0- 1,000 .0 3800 RECLAIMED WATER SALES 0 0 0 .0 0 0 0 .0 175,000 .0 4000 FACILITIES CAPACITY FEES 477,583 108,829 368,754- 77.2- 4,298,247 2,262,107 2,036,140- 47.4- 5,731,000 39.5 4100 REBATES TO DISTRICT - 83 0 83- 100.0- 747 0 747- 100.0- 1,00.0 .0 4200 PUMP ZONE FEES 71,083 20,426 50,657- 71.3- 639,747 324,041 315,706- 49.3- 853,000 38.0 4400 CAPACITY USE CHARGE 13,333 0 13,333- 100.0- 119,997 136,512 16,515 13.8 160,000 85.3 4501 INTEREST INCOME 70,833 18,569 52,264- 73.8- 637,497 182,387 455,110- 71.4- 850,000 21.5 4600 TAX REVENUE 0 0 0 .0 1,000,850 943,741 57,109- 5.7 -- 6,873,000 13.7 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 2,429,000 .0 6000 MISCELLANEOUS INCOME 1,500 10,000 8,500 566.7 13,500 14,142 642 4.8 18,000 78.6 6124 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 50,000 0 50,000- 100.0- 300,000 31,018 268,982- 89.7- 457,000 6.8 OTHER REVENUES 706,580 167,096 539,484- 76..4- 7,210,070 4,022,323 3,187,747- 44.2- 17,813,000 22.6 FUND TOTALS 706,580 167,444 539,136- 76.3- 8,219,070 5,008,931 3,210,139- 39.1- 19,669,000 25.5 PREPARED 4/07/11, 15:28:29 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 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 7237 SCRUB H2O /MERC /METAL RMVL 1,225,000 1,332,000 1,235,494 101 107,000 36,781 34 4,022 10,494- 7260 SOLIDS HANDLING IMPRVS 5,520,600 4,501,000 5,417,270 98 30,000 941,346 138 66,186 103,330 7280 TP CULVERT ABANDONMENT 99,000 75,000 75,371 76 5,000 0 0 0 23,629 7283 FIRE PROT SYS IMPRVMT 25,000 205,000 5,398 22 100,000 5,086 5 2,484 19,602 7284 TP HAZARD ID /REMEDIATION 125,000 300,000 106,251 85 100,000 44,387 44 0 18,749 8213 TP SECURITY UPGRADE 162,000 194,000 12,105 8 5,000 0 0 0 149,895 SUB -TOTAL : 7,156,600 6,607,000 6,851,889 96 347,000 1,027,600 296 72,692 304,711 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 270,000 413,000 198,535 74 68,000 11,895 18 3,310 71,465 7241 WET WEATHER BYPASS IMPS 3,320,000 3,199,000 2,303,731 69 2,200,000 1,555,829 71 118,105 1,016,269 7248 STANDBY POWER FAC IMPRV 5,432,000 5,432,000 5,336,025 98 1,350,000 2,032,231 151 20,330 95,975 7255 PRIMARY STRUCTURE DEMO 105,000 1,380,000 73,596 70 10,000 0 0 0 31,404 7257 SUB 82 TRANSFORMER REPL 25,000 75,000 24,985 100 50,000 0 0 0 15 7272 ELECTRIC BLOWER RENOV 414,000 988,000 418,010 101 25,000 33,994 136 6,731 4,010- 7276 PIPING RENOVATIONS, PH 5 2,902,000 1,957,000 1,556,854 54 1,690,000 1,351,820 80 50,680 1,345,146 7277 SCB MECHANICAL ROOM 570,000 328,000 383,678 67 250,000 280,671 112 6,143 186,322 7281 TP ELEVATOR MODERNIZATION 50,000 300,000 57,839 116 250,000 30,391 - 12 7,165 7,839- 7282 PERIMETER FENCING 30,000 78,000 22,797 76 50,000 4,224 8 1,702 7,203 7285 PRIMARY TREATMENT RENOV 100,000 1,405,000 20,541 21 150,000 20,541 14 4,389 79,459 7288 PIPING RENOV PH 6 160,000 1,385,000 - 103,406 65 5,000 63,802 276 17,425 56,594 7289 POE SEISMIC UPGRADE 50,000 1,180,000 2,819 6 5,000 2,819 56 315 47,181 7290 OUTFALL IMPROVEMENTS -PH 6 100,000 850,000 61,329 61 - 25,000 61,329 245 39,452 38,671 7291 PU1-1P /BLOWER SEISMIC UPGRD 105,000 2,225,000 59,297 57 5,000 59,297 186 39,575 45,703 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,100,000 67,458 68 100,000 52,644 53 5,150 32,542 7293 M -1 SIDESTREAM FLOWMETER 50,000 50,000 46,544 93 50,000 46,544 93 0 3,456 7294 SEC PROCESS IMPS 50,000 1,735,000 31,984 64 35,000 6,215 18 0 18,016 7295 AUX BOILER BURNER UPGRADE ,120,000 240,000 0 0 120,000 0 0 0 120,000 SUB -TOTAL 13,953,000 24,320,000 10,769,428 77 6,438,000 5,614,246 87 320,472 3,183,572 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 225,000 399,000 .119,254 53 30,000 44,721 149 5,465 105,746 7254 TP CATHODIC PROT SYS REPL 600,000 528,000 494,765 83 100,000 310,951 311 2,190 105,235 7265 TP EQUIPMENT REPLACEMENT 950,000 3,627,000 618,243 65 150,000 83,282 56 137 331,757 7268 TP FACILITIES RENOV 200,000 461,000 150,154 75 50,000 41,950 84 0 49,846 7269 TP ASSET MANAGEMENT 1,184,000 1,142,000 550,685 47 10,000 14,220 142 6,719 633,315 SUB -TOTAL 3,159,000 6,157,000 1,933,101 61 340,000 495,124 146 14,511 1,225,899 EXPANSION 7264 PRIMARY TREATMENT EXPANSN 400,000 378,000 389,767 97 4,000 65,507 638 1,197 10,233 SUB -TOTAL : 400,000 378,000 389,767 97 4,000 65,507 638 1,197 10,233 PREPARED 4/07/11, 15:28:29 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2011 ____ TYPE TP Treatment Plant ____________________ ______ -___ _-__-_- _- ____________________________ 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 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 542,000 584,000 511,725 94 100,000 152,324 152 21,119 30,275 7267 TP SEISMIC EVALUATION 400,000 281,000 373,130 93 5,000 32,271 645 105 26,870 7287 TP MASTER PLAN UPDATE 40,000 255,000 38,931 97 5,000 38,931 779 6,308 1,069 SUB -TOTAL 982,000 1,120,000 923,786 94 110,000 223,526 203 27,532 58,214 UNALLOCATED AUTHORIZATIONS 2,'055,300 0 PROGRAM CONTINGENCY 168,700 0 Treatment Plant 27,874,600 38,582,000 20,867,971 75 7,239,000 7,426,003 103 436,404 7,006,629 PREPARED 4/07/11, 15:28:29 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 75& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ---------------------------- PERIOD ENDING: 3/31/2011 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 5932 HALL DR SEWER RENOV -PH 2B 1,611,470 1,404,000 1,510,485 94 1,200,000 1,029,756 86 1,000 100,985 5947 MANHOLE REHAB 60,000 27,000 42,422 71 15,000 13,407 89 548 17,578 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 311,420 45 500,000 311,420 62 10,505 388,580 5952 MARTINEZ SEWER RENOV PH3 1,971,527 1,612,000 1,833,208 93 1,400,000 1,320,869 94 57,715 138,319 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,370,000 1,305;093 52 2,000,000 721,008 36 176,979 1,195,907 5955 SUSPENDED PIPE SUPPORT 25,000 0 8,080 32 0 8,080 0 154 16,920 5973 NO ORINDA SEWER HEN PH 4 300,000 2,110,000 30,787 10 150,000 30,787 21 3,493 269,213 5976 DIABLO RENOVATIONS PH2 200,000 1,825,000 39,842 20 15,000 39,842 266 1,879 160,158 5982 PIPE BURST BLANKET 92,800 185,000 32,372 35 180,000 32,372 18 5,860 60,428 5987 CS CATHODIC PROT SYS REPL 400,000 604,000 176,696 44 300,000 30,290 10 1,264 223,304 5989 S ORINDA SEWER REN PH5 650,000 .2,360,000 627,416 97 200,000 519,615 260 159,518 22,584 5990 LAFAYETTE SEWER RENOV PH7 550,000 1,550,000 412,106 75 300,000 348,519 116 41,501 137,894 5991 P.H. SEWER RENOV PH 2 400,000 1,682,000 132,194 33 10,000 0 0 0 267,806 5992 W CREEK SEWER REN, PH 8 200,000 2,030,000 219,579 110 300,000 179,828 60 51,930 19,579- 5993 FORCEMAIN ASSESSMENT 50,000 25,000 48,716 97 10,000 28,649 287 1,421 1,284 5999 CIPP BLANKET CONTRAST 92,200 185,000 3,161 3 180,000 3,161 2 0 89,039 SUB -TOTAL : 9,803,997 22,969,000 6,733,577 69 6,760,000 4,617,603 68 513,767 3,070,420 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 550,000 69,414 46 100,000 59,227 59 1,072 80,586 5965 COLLECTION SYSTM PLANNING 890,000 832,000 817,996 92 150,000. 200,244 134 8,601 72,004 5983 FERROUS PIPE COROSION CTL 25,000 12,000 22,444 90 1,000 2,569 257 0 2,556 6001 MARTINEZ FACILITIES PLAN 25,000 0 2,955 12 0 2,955 0 2,955 22,045 SUB -TOTAL 1,090,000 1,394,000 912,809 84 251,000 - 264,995 106 12,628 177,191 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 123,819 62 150,000 5,314 4 856 76,181 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,936,000 1,144,429 79 500,000 81,676 16 13,345 302,571 5994 LAF -P HILL RD TRUNK SEWER 345,000 1,700,000 264,033 77 520,000 252,436 49 19,223 80,967 6476 SUNNYBROOK ROAD CAD 158,900 0 137,223 86 0 137,223 0 8,573 21,677 6483 10 -11 DEVELOPMNT SEWERAGE 700,000 1,000,000 380,917 54 1,000,000 380,917 38 30,113 319,083 SUB -TOTAL : 2,850,900 6,290,000 2,050,421 72 2,170,000 857,566 40 72,110 800,479 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 375,000 775,000 347,011 93 75,000 46,595 62 0 27,989 5960 SLEEPY HOLLOW PS UPGRADES 820,000 580,000 804,314 98 150,000 515,436 344 39,395 15,686 5995 SR AND MTZ BYPASS PUMPS 55,000 950,000 29,534 54 425,000 29,534 7 4,149 25,466 5996 BATES AVE PS ABANDONMENT 50,000 50,000 2,328 5 1,000 0 0 0 47,672 6000 PS EMERGENCY EQUIP STORAG 19,000 19,000 2,345 12 19,000 2,345 12 0 16,655 6162 PS SAFETY IMPROVEMENTS 95,000 87,000 66,163 70 21,000 160 1 0 28,837 SUB -TOTAL 1,414,000 2,461,000 1,251,695 89 691,000 594,070 86 43,544 162,305 D-) PREPARED 4/07/11, 15:28:29 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY ___- DISTRICT PERIOD ENDING: 3/31/2011 - - - -__ 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 OTHER PROJECTS 5997 CNWS FACILITY PLAN 160,000 100,000 62,128 39. 40,000 62,128 155 14,279 97,872 SUB -TOTAL : 160,000 100,000 62,128 39 40,000 62,128 155 14,279 97,872 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 561,000 571,793 87 13,000 6,340 49 0 84,207 5974 W.C. SEWER REN, PH 7 2,597,000 2,597,000 2,571,652 99 5,000 170,040 401 0 25,348 6412 MONTEIRA AVAD 86,095 86,095 79,612 93 6,500 0 0 0 6,483 6439 RELIEZ VALLEY AVAD 326,315 326,315 323,390 99 3,000 0 0 0 2,925 6441 QUAIL AVAD 367,736 367,736 361,587 98 0 0 0 0 6,149 6442 GORDON /MILLTHWAIT AVAD 550,904 550,904 511,341 93 40,000 0 0 0 39,563 6450 VIA VAQUEROS AVAD 147,115 142,115 147,038 100 14,000 2,988 21 0 77 SUB -TOTAL : 4,731,165 4,631,165 4,566„413 97 81,500 179,368 220 0 164,752 UNALLOCATED AUTHORIZATIONS 3,997,773 0 PROGRAM CONTINGENCY 286,000 0 Collection System 24,333,835 37,845,165 15,577,043 64 9,993,500 6,575,730 66 656,328 8,756,792 PREPARED 4/07/11, 15:28:29 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ---------- PERIOD ENDING: 3/31/2011 _ 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 8511 2010 -11 EQUIP & VEHICLES 446,700 700,000 69,823 16 700,000 69,823 10 6,946 376,877 SUB -TOTAL 446,700 700,000 69,823 16 700,000 69,823 10 6,946 376,877 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 4,963,000 5,218,000 4,296,958 87 660,000 366,288 56 119,264 666,042 8227 GDI TREATMENT PLANT 500,000 425,000 217,229 43 100,000 23,768 24 0 282,771 SUB -TOTAL 5,463,000 5,643,000 4,514,187 83 760,000 390,056 51 119,264 948,813 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 138,000 47,616 79 15,000 0 0 - 0 12,384 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,415,000 8,876,819 64 6,080,000 4,567,930 75 561,846 5,056,181 8210 KIEWIT PARCEL DEVELOPMENT 300,000 287,000 1 136,162 45 30,000 0 0 0 163,838 8216 HHWCF IMPROVEMENTS PROJ 1,426,000 1,229,000 1,420,093 100 140,000 385,375 275 170 5,907 8217 CAP IMP PLAN & BUDGET 543,000 1,134,000 535,706 99 110,000 57,044 52 14,771 7,294 8219 BOB IMPROVEMENTS 795,000 847,000 597,865 75 145,000 4,830 3 0 197,135 8221 POD IMPROVEMENTS PROGRAM 497,000 319,000 129,243 26 95,000 0 0 0 367,757 8223 DISTRICT PROP SAFETY IMP 30,000 139,000 13,380 45 15,000 0 0 0 16,620 8224 DIST RENTAL PROPERTY IMP 45,000 137,000 40,440 90 7,000 0 0 0 4,560 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 201,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS BOB 460,000 2,009,000 405,971 88 1,005,000 147,930 15 30,647 54,029 8228 DISTRICT EASEMENT ACQUIS 250,000 450,000 222,858 89 100,000 90,397 90 9,764 27,142 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 101,254 78 40,000 56,888 142 4,724 28,746 8230 CAPITAL LEGAL SERVICES 210,000 560,000 26,380 13 70,000 26,380 38 2,961 183,620 8231 SEISMIC IMPS- RENTAL PROP 65,000 340,000 7,419 11 320,000 7,419 2 2,882 57,581 9999 CAPITAL PROJECT CLEARING 0 10,000 47,753 0 1,000 43,255 326 0 47,753 - SUB -TOTAL 18,807,000 21,400,000 12,652,504 67 8,343,000 5,387,448 65 627,765 6,154,496 COMPLETED PROJECTS 8510 2009 -10 EQUIP & VEHICLES 190,658 190,658 190,658 100 129,000 - 52,321 41 0 0 SUB -TOTAL 190,658 190,658 190,658 100 129,000 52,321 41 0 0 UNALLOCATED AUTHORIZATIONS 2,722,092 0 PROGRA14 CONTINGENCY 57,050 0 General Improvements 27,686,500 27,933,658 17,427,172 63 9,932,000 5,899,648 59 753,975 10,259,328 �29 PREPARED 4/07/11, 15:28:29 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRA24 /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ________________________________________________________________________________________________________ PERIOD ENDING: 3/31/2011 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 7194 RECYCLED WATER ZONE 1 869,000 1,449,000 910,927 105 340,000 212,985 63 12,636 41,927- 7259 RECYCLED WATER PLANNING 709,500 1,712,000 802,373 113 145,000 285,128 197 59,544 92,873- 7261 RW CATHODIC PROTECTION 20,000 44,000 5,349 27 5,000 0 0 0 14,651 7279 CONCORD NAVAL WEAPONS HEW 230,000 190,000 57,802 25 60,000 57,802 96 11,964 172,198 SUB -TOTAL 1,828,500 3,395,000 1,776,451 97 550,000 555,915 101 84,144 52,049 UNALLOCATED AUTHORIZATIONS 260,000 0 PROGRA14 CONTINGENCY 50,000 0 Recycled Water 2,138,500 3,395,000 1,776,451 83 550,000 555,915 101 84,144 362,049 GRAND TOTAL 82,033,435 107,755,823 55,648,637 0 27,714,500 20,457,296 0 1,930,851 26,384,798 a CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MARCH, 2011 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2011 was 0.4401/. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.40561/. (5) The market value of the portfolio on March 31, 2011 was $42,593,308.96. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds 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. 3l INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- (1) 33,500,000 32,500,000 5,000,000 33,500,000 33,593,516.88 12,567.12 103,432.96 116,000.08 (4,000,000) 877 U.S. GOVT T -Bill 04/26110 04/07/11 0.407 3,999,565 4,015,000 4,015,000 3,999,792.08 1,382.94 10,840.47 12,223.41 878 General Electric Comm Pa 12/21110 06/20111 0.310 5,000,000 5,000,000 5,000,000 5,000,000.00 1,336.81 3,018.60 4,355.41 879 Toyota Motor Credit Comm Pa 12/21/10 03/21/11 0.270 5,000,000 (5,000,000) 0 0.00 750.50 2,626.76 3,377.26 5,000,000 (4) 42,499,565 46,515,000 (9,000,000) 42,515,000 42,593,308.96 16,037.37 119,918.79 135,956.16 (3) (5) (6) 5,327.03 5,327.03 16,037.37 125, 245.82 141,283.19 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2011 was 0.4401/. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.40561/. (5) The market value of the portfolio on March 31, 2011 was $42,593,308.96. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds 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. 3l CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND 2009 BOND ISSUANCE - CONSTRUCTION BOND TEMPORARY INVESTMENTS MARCH, 2011 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE Series A Proceeds State of Ca. LAIF 11124109 - - -- (1) 5,896,000 5,926,000 (30,000) 5,896,000 5,912,459.00 (4) 2,212.01 25,076.93 27,288.94 Series B Proceeds State of Ca. LAIF 12103/09 232,000 1,040,000 (808,000) 232,000 232,647.64 (4) 320.46 15,740.76 16,061.22 (3) 6,128,000 6,966,000 (838,000) 6,128,000 6,145,106.64 2,532.47 40,817.69 43,350.16 (2) 413.98 413.98 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2011 was 0.440% (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 0.440 %. (4) The market value of the portfolio on March 31, 2011 was $6,145,106.64. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 32 2,532.47 41,231.67 43,764.14 PREPARED 4/07/11, 15:27:45 2011 STATEMENT OF NET ASSETS PAGE S PROGRAM /GM263L ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2011 - ----------------------------- 003 SELF - INSURANCE - - - ------ ---- ---------- ---- - ----- - -- - -- - --------------------------------------- ----------------------------------------------------- -------------- ------- ---- ---- -- ------- ----- - -- - CURRENT ASSETS CASH 37,526.94 TEMPORARY INVESTMENTS 4,900,000.00 ACCR INTEREST RECEIVABLE 5,526.96 - SUBROGATION RECOVERY A/R 88.50 - DUE FROM R/E 1,977,000.34 DUE FROM SIC 25,700.90 DUE FROM DEBT FUND .00 TOTAL ASSETS 6,945,666.64 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 1,814,149.35 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 40,947.61 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 2,855,096.96 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,437,386.92 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 620,906.55 REVENUE SUMMARY 874,089.31- TOTAL FUND EQUITY _ - 4,090,569.68 -------- - - -- -- TOTAL LIABILITIES AND FUND EQUITY 6,945,666.64 (D-3 PREPARED 04/07/11, 15:29:57 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 09/2011 PERIOD ENDING: 03/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance 8 BUDGET 4501 INTEREST 709 429 280- 39.49- 6,381 3,843 2,538- 39.77- 8,510 45.16 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 7,500 7,500 .00 0 .00 7401 CONTRIBUTION FROM 0 &M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND A 709 429 280- 39.49- 6,381 11,343 4,962 77.76 -8,510 133.29 4501 INTEREST 1,658 1,030 628- 37.88- 14,922 9,230 5,692- 38.15- 19,900 46.38 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM 0 &M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND B 1,658 1,030 628- 37.88- 14,922 9,230 5,692- 38.15- 19,900 46.38 4501 INTEREST 715 392 323- 45.17- 6,435 3,517 2,918- 45.35- 81590 40.94 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM 0 &M 0 - 0 0 .00 850,000 850,000 0 .00 850,000 100.00 7501 INSURANCE RECOVERY - HHW 0 0 0 .00 0 0 0 .0.0 30,000 .00 * SUB -FUND C 715 392 323- 45.17- 856,435 853,517 2,918- .34- 888,590 96.05 3,082 1,852 ------------ 1,230- 39.91- 877,738 ------ - - - - -- ------ 874,089 - - - --- 3,649- --- -- - - -- .42- -- ---- -- ---- --- 917,000 - - ---- 95.32 PREPARED 04/07/11, 15:29:53 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF - INSURANCE EXPENSE REPORT - ACCOUNTING PERIOD 09/2011 PERIOD ENDING: 03/31/2011 - - - - -- MONTH -TO -DATE -------- ------ YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual- Variance % BUDGET & 1420 LOSSES 20,833 26,289 5,456- 26.19- 187,497 64,305 123,192 65.70 250,000 25.72 1421 LEGAL SERVICES 4,166 12,825 8,659- 207.85- 37,494 37,263 231 .62 50,000 74.53 1422 TECHNICAL SERVICES 7,083 103,276 96,193- 1,358.08- 63,747 104,946 41,199- 64.63- 85,000 123.47 * SUB -FUND A 32,082 142,389 110,307- 343.83- 288,738 206,515 82,223 28.48 385,000 53.64 1420 LOSSES - 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 416 0 416 100.00 3,744 0 3,744 100.00 5,000 .00 1422 TECHNICAL SERVICES 0 197 197- .00 2,500 197 2,303 92.12 5,000 3.94 * SUB -FUND B 416 197 219 52.64 6,244 197 6,047 96.84 10,000 1.97 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 1,666 45 1,621 97.30 13,328 45 13,283 99.66 20,000 .23 1422 TECHNICAL SERVICES 0 0 0 .00 5,000 0 5,000 100.00 10,000 .00 1423 LIABILITY INSURANCE 0 0 0 .00 415,000 308,629 106,371 25.63 415,000 74.37 1424 PROPERTY INSURANCE 0 0 0 .00 115,000 105,520 9,480 8.24 115,000 91.76 1425 INSURANCE CONSULTING SVS 333 0 333 100.00 2,997 0 2,997 100.00 4,000 .00 1426 CLAIMS ADJUSTMENT 0 0 0 .00 0 0 0 .00 1,000 .00 * SUB -FUND C 1,999 45 1,954 97.75 551,325 414,195 137,130 24.87 565,000 73.31 ------ - - - - -- 34,497 ------- - - - - -- ------ 142,632 - - - - -- 108,135- --- - - - - -- ------ 313.46- - - - - -- 846,307 ------ - - - - -- ------ 620,907 - - - - -- 225,400 --- - - - --- 26.63 ------ - - - - -- --- 960,000 - - - - -- 64.68 05 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MARCH, 2011 INVESTMENTS DATE OF INTEREST INCOME ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 10/99- - - - - - -- (1) 4,900,000 5,000,000 (100,000) 4,900,000 4,913,678.61 1,851.62 14,604.40 16,456.02 (3) 4,900,000 5,000,000 (100,000) 4,900,000 4,913,678.61 1,851.62 14,604.40 16,456.02 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2011 was 0.440 %. (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 0.440 %. (4) The market value of the portfolio on March, 2011 was $4,913,678.61. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 232.29 232.29 1,851.62 14,836.69 16,688.31 PREPARED 4/07/11, 15:27:45 2011 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 9/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2011 ------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------- - - -- CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 374,402.79 REVENUE BOND RESERVE CASH .00 ACCR INTEREST RECEIVABLE .00 - DUE FROM R/E 44,066,873.12 DUE FROM S/C 12,341,829.59 DUE FROM S/I .00 TOTAL ASSETS -- -- ---- --- - -- 62,195,605.50 LIABILITIES DUE TO R/E 187,119.25 - DUE TO S/C 5,801,867.35 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 1,183,584.28 - BONDS PAYABLE 50,665,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 57,837,570.88 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,380,732.51 REVENUE SUMMARY 5,738,767.13- - TOTAL FUND EQUITY 4,358,034.62 - TOTAL LIABILITIES AND FUND EQUITY 62,195,605.50- 0 PREPARED 04/07/11, 15:30:04 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 09/2011 PERIOD ENDING: 03/31/2011 ACCOUNT DESCRIPTION 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOND INTEREST INCOME 4551 2002 BOND INTEREST INCOME 4552 RECYC H2O LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE * REVENUE - - - - -- MONTH -TO -DATE -------- ------ YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance % BUDGET 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 _00 0 0 0 .00 0 .00 0 0 0 .00 22,168 108,816 86,648 390.87 44,336 245.43 0 0 0 .00 5,629,951 5,629,951 0 .00 5,629,951 100.00 0 0 0 .00 5,652,119 5,738,767 86,648 1.53 5,674,287 101.14 0 0 0 .00 _ 5,652,,119 __ 5,738,767 ---- ----- -- 86,648 - -- - - - - -- 1.53 - ----- -- ---- 5,674,287 - ---- ---- 101.14 (Dy PREPARED 04/07/11, 15:30:01. CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 09/2011 PERIOD ENDING: 03/31/2011 ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE - - - - -- MONTH-TO-DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET "Actual Variance Budget Actual Variance % BUDGET 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 34,735 34,735 0 .00 34,735 100.00 0 0 0 .00 1,345,999 1,345,997 2 .00 2,027,168 66.40 0 0 0 .00 1,380,734 1,380,733 1 .00 2,061,903 66.96 0 0 0 .00 ------------ 1,380,734 ----- ---- 1,380,733 -- - - - - -- - ---- 1 ---- .00 ------ - - -- -- 2,061,903 --- --- 66.96 --- 39