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HomeMy WebLinkAbout04.c. Receive April 2011 Financial Stmts.CENTRAL CONTRA COSTA SANITARY DISTRICT May 18, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING SUBJECT: Sewer Construction Re enue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2011: Revenue Categories Facilities Capacity Fees Pump Zone Fees Interest Income Favorable /(Unfavorable) Budgeted Actual Variance Explanation 4,775,830 2,419,222 (2,356,608) Less than anticipated capacity fee revenue. Development continues to be slow. 710,830 328,964 (381,866) See explanation above for Facilities Capacity Fees. 708,330 315,686 (392,644) Budgeted 1 %, but actual average was less than 0.4 %. •1 CENTRAL CONTRA COSTA SANITARY DISTRICT May 18, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING SUBJECT: O & M Expense Va iance Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2011: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 37,240,500 35,638,247 1,602,253 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 1,477,490 1,135,835 341,655 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 3,600,467 3,167,369 433,098 Lower from delay in billings. April bills not yet received. Repairs & Maintenance 2,929,613 2,235,139 694,474 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 1,818,620 1,468,129 350,491 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 1,615,108 1,417,098 198,010 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 1,881,166 1,394,177 486,989 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. FINANCIAL STATEMENT SUMMARY April, 2011 O & M Revenue Apr -11 Actual Budget Variance O & M Expenses 4,375 4,708 333 7.1% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Self- Insurance Expense Other Expenses Prepared by: T. S� miitthey N YEAR -TO -DATE Actual Budget Variance 49,323 50,422 (1,099) -2.2% YEAR -TO -DATE Actual Budget Variance 48,373 52,685 4,312 8.2% Variance 1,602 35 342 433 694 113 56 350 198 0 0 0 0 0 0 0 0 0 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAW yield as of April, 2011 was 0.588 %. YEAR -TO -DATE Sewer Construction Revenue 11,301 Expense 22,088 Over /Under 10,787 PREPARED 5 /10 /11, 14:36:56 2011 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2011 001 RUNNING EXPENSE --------------------------- ------ ---- - --- ---- ----- -- ---- -- ------- ------ --- ----- --- - - -- CURRENT ASSETS CASH 536,391.61.. PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 165,218.24 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,388.50 ACCOUNTS RECEIVABLE -COBRA 2,397.17 A /R -SSC DIRECT BILL 1,838.28 COMPUTER PURCHASE PROGRAM 13,170.88 DEPOSITS TO BANK ESCROW 101,391.49 PREPAID INSURANCE .00 PREPAID EXPENSES 672,465.00 PREPAID RETIREMENT 2,944,119.59 SUPPLIES & MATERIAL INV 1,843,068.01 DUE FROM .00 DUE FROM S/C 102,656,599.11 DUE FROM S/I 1,814,149.35 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 110,946,316.48 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 697,731,470.85 LIABILITIES DUE TO S/C 61,330.292.16- o/ PREPARED 5/10/11, 14:36:56 2011 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2011 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7 DUE TO S/I 1,977,000.34 - DUE TO DEBT FUND 44,066,873.12 - ACCOUNTS PAYABLE 340,448.52 - SALES TAX PAYABLE 2,324.94 - ACCRUED WAGES PAYABLE 814,372.30 - 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 779,055.33 - .UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,057.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS .00 LIFE INS .00 DELTA DENTAL .00 POST EMP. BENEFIT-OPEB 200,239.29- OPEB TRANSITIONAL LIAB .00 CAFETERIA PLAN PAYABLE 40,073.90 - PERMIT CLEARING 210.20 - WORKERS' COMP INS PAYABLE 39,265.39 ACCRUED COMPENSATED ABS. 4,726,315.11 - REFUNDABLE DEPOSITS 82,979.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 51,446.17 - REIMBURSEMENT FEES 62,293.36- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES .00 CONTRIBUTED SEWER LINES 148,580,733.38 - CAPITAL COST SHARING 84,449.,905.51 - STATE & FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 266,151,609.79 - POST EMPLOYMENT BENEFITS .00 AVAILABLE FUND BALANCE 7,855,588.17 - EXPENDITURE SUMMARY 48,373,429.51 REVENUE SUMMARY 49,323,068.84- TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 114,442,715.67- 583,288,755.18- -------------- 697,731,.470.85 - -------------- (j2- PREPARED 5 /10 /11, 14:36:58 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------- ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE °s ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 11,583 2,978 8,605- 74.3- 115,830 85,032 30,798- 26.6 - 139,000 61.2 2300 SEWER SVC CHRG- COUNTY 21,100,000 20,805,263 294,737- 1.4- 47,900,000 46,850,396 1,049,604- 2.2- 49,245,000 95.1 2400 SEWER SVC CHRG- DIRECT 0 0 0 .0 788,000 829,701 41,701 5.3 788,000 1.05.3 2500 SEWER SVC CHRG -PRIOR YEAR 2,416- 0 2,416 100.0- 24,160- 80,235- 56,075 -232.1 29,000 -276.7 SEWER SERVICE CHARGES 21,109,167 20,808,241 300,926- 1.4- 48,779,670 47,684,894 1,094,776- 2.2- 50,143,000 95.1 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 15,475 1,191- 7.1- 166,660 135,466 31,194- 18.7- 200,000 67.7 1700 SEPTIC TANK DUMPING 6,666 8,627 1,961 29.4 66,660 49,833 16,827- 25.2- 80,000 62.3 1900 OVERTIME INSPECTION 1,083 1,612 529 48.8 10,830 10,799 31- .3- 13,000 83.1 2000 SIDE SEWER INSPECTION 36,250 36,294 2,044 5.6 362,500 310,979 51,521- 14.2- 435,000 71.5 2700 SALES 166 550 384 231.3 1,660 2,335 675 40.7 2,000 116.8 2900 OTHER SERVICE CHARGES 2,530 5,159 2,629 103.9 85,770 65,196 20,574- 24.0- 151,300- 43.1 3000 INDUSTRIAL PERMIT FEES 26,750 0 26,750- 100.0- 80,250 80,225 25- .0 107,000 75.0 3200 NEW INDUSTRY PERMIT FEES 666 345 321- 48.2- 6,660 - 5,650 1,010- 15.2- 8,000 70.6 3301 POLLUTION PREVENTION 4,750 3,116 1,634- 34.4- 14,250 11,829 2,421- 17.0- 19,000 62.3 3500 LEASE RENTAL INCOME 53,416 41,009 12,407- 23.2- 534,160 554,522 20,362 3.8 641,000 86.5 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 4,500 4,500 .0 2,000 225.0 3800 RECLAIMED WATER SALES 0 0 0 .0 120,000 162,786 42,786 35.7 240,000 67.8 4300 ANNEXATION CHARGES 1,166 3,528 2,362 202.6 11,660 19,224 7,564 64.9 14,000 137.3 4500 INTEREST INCOME 0 5 5 .0 0 4,002- 4,002- .0 152,000 2.6- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 50,000 73,131 23,131 46.3 150,000 183,590 33,590 22.4 200,000 91.6 5600 HOUSE HAZARD WASTE REIMB 3,000 3,565 565 18.8 30,000 27,371 2,629- 8.8- 817,000 3.4 6000 MISCELLANEOUS INCOME 0 3,460 3,460 .0 0 15,545 15,545 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 1,660 2,328 668 40.2 2,000 116.4 OTHER REVENUES 203,275 197,876 5,399- 2.7- 1,642,720 1,638,176 4,544- .3- 3,083,300 53.1 FUND TOTALS 21,312,442 21,006,117 306,325- 1.4- 50,422,390 49,323,070 1,099,320- 2.2- 62,326,300 79.1 0 PREPARED 5/10/11, 14:37:27 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 OBJ ----------- --- -- ------ --- ------- - - - - ---- ----- -- ------ - - -- MONTH -TO- DATE------- - - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO - -- ACCOUNT TITLE - -- -------------------------------------------------------`--------------------------------------------------- BUDGET ACTUAL VARIANCE °s BUDGET ACTUAL VARIANCE o BUDGET % 0101 SALARIES & WAGES- MGMNT. 174,112 145,238 28,674 16.6 1,741,120 1,510,749 230,371 13.2 2,089,405 72.3 0102 SALARIES & WAGES -NON MGMT 1,807,393 1,612,607 194,786 10.8 18,073,930 16,686,826 1,387,104 7.7 21,688,912 76.9 0103 SALARIES & WAGES -COMP ABS 50,000 9,342 40,658 81.3 500,000 446,338 53,662 10.7 600,000 74.4 0105 OVERTIME 78,307 52,433 25,874 33.0 783,070 642,258 140.,812 18.0 939,874 68.3 0106 STANDBY PAID 18,705 16,015 2,690 14.4 187,050 184,567 2,483- 1.3 224,498 82.2 0110 SALARY VACANCY 58,748- 0 58,748 -100.0 587,480 - 0 587,480 -100.0 705,000- .0 SALARIES & WAGES 2,069,769 1,835,635 234,134 11.3 20,697,690 19,470,738 1,226,952 5.9 24,837,689 78,4 0201 WORKERS' COMPENSATION INS 46,639 43,599 3,040 6.5 466,390 466,948 558- .1- 559,913 83.4 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100 -0 25,000 12,156 12,844 51.4 30,000 40.5 0203 FEDERAL MEDICARE TAX 24,990 23,880 1,110 4.4 249,900 232,463 17,437 7.0 300,095 77.5 0204 MEDICAL & HEALTH INSUR 586,832 555,340 31,492 5.4 5,868,320 5,730,356 137,964 2.4 7,042,183 81.4 0205 RETIREMENT CONTRIBUTION 729,499 627,147 102,352 14.0 7,294,990 6,717,511 577,479 7.9 8,754,214 76.7 0206 DEFERRED COMP. CONTRIB 121,990 110,285 11,705 9.6 1,219,900 1,143,647 76,253 6.3 1,464,138 78.1 0207 DENTAL INSURANCE 71,244 68.,867 2,377 3.3 712.,440 690,612 21,828 3.1 855,142 80.8 0208 LONG -TERM DISABILITY INS 8,026 7,160 866 10.8 80,260 73,696 6,564 8:2 96,488 76.4 0209 LIFE INSURANCE 14,991 13,677 1,314 8.8 149,910 138,708 11,202 7.5 180,120 77.0 0211 ACCRUED COMPENSATED ABS 0 7,528- 7,528 .0 0 68,545- 68,545 .0 500,000 13.7- 0212 BENEFIT VACANCY 80,415- 0 80,415 -100.0 804,150- 0 804,150 -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 1,442,427 83,869 5.5 19,587,960 18,938,916 649,044 3.3 23,142,293 81.8 0250 CAPITALIZED ADM OVERHEAD 304,515- 284,155- 20,360- 6.7 3,045,150- 2,771,407- 273,743- 9.0 3,654,256- 75.8 - CAPITALIZED ADM OVERHEAD 304,515- 284,155- 20,360- 6.7 3,045,150- 2,771,407- 273,743- 9.0 3,654,256- 75.8 TOTAL LABOR CHARGES - 3,291,550 2,993,907 297,643 9.0 37,240,500 35,638,247 1,602,253 4.3 44,325,726 80.4 0301 DIRECTOR MEETING FEES 5,299 5,001 298 5.6 52,990 44,767 8,223 15.5 63,595 70.4 0302 BOARD TRAINING & CONF 3,833 200 3,633 94.8 38,330 11,192 27,138 70.8 46,000 24.3 DIRECTORS FEES & EXPENSES 9,132 5,201 3,931 43.0 91,320 55,959 35,361 38.7 109,595 51.1 0402 LIME 18,000 9,652 8,348 46.4 190,000 153,778 36,222 19.1 226,000 68.0 0403 POLYMER 37,500 59;507 22,007- 58.7- 375,000 331,288 43,712 11.7 450,000 73.6 0404 BOILER CHEMICALS 4,500 0 4,500 100.0 45,000 26,663 18,337 40.7 54,000 49.4 0406 OTHER CHEMICALS 51,266 70,649 19,383- 3.7.8- 512,460 365,039 147,421 28.8 615,000 59.4 0407 HYPOCHLORITE 35,483 2.3,875 11,608 32.7 355,030 259,067 95,963 27.0 426,000 60.8 CHEMICALS 146,749 163,683 16,934- 11.5- 1,477,490 1,135,835 341,655 23.1 1,771,000 64.1 0501 ELECTRICAL 72,415 141,740 69,325- 95.7- 686,017 661,307 24,710 3.6 869,000 76.1 0502 NATURAL GAS 241,499 184,151 57,348 23.7 2,174,990 1,921,810 253,180 11.6 2,866,000 67.1 0503 LAND -FILL GAS 46,166 41,938 4,228 9.2 461,660 346,361 115,299 25.0 554,000 62.5 0504 WATER 7,415 916 6,499 87.6 72,400 57,110 15,290 21.1 89,000 64.2 0505 TELEPHONE 21,000 16,978 4,022 19.2 205,400 180,781 24,619 '12.0 252,000 71.7 UTILITIES 388,495 385,723 2,772 .7 3,600,467 3,167,369 433,098 12.0 4,630,000 68.4 PREPARED 5/10/11, 14:37:27 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE s BUDGET ACTUAL VARIANCE % BUDGET o ------------------------------------- --------- -- -- -- ---- ------ -- -- -- ---- -- ----- ------ ------ -- - ----- 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL 0706 HAZARDOUS WASTE DISPOSAL 0707 MOBILE COLLECTION -HHW HAULING & DISPOSAL 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0903 DATA PROCESSING SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 0906 RECRUITMENT OUTSIDE SERVICES 1001 SELF - INSURANCE EXPENSE SELF - INSURANCE EXPENSE 1101 OFFICE EQUIPMENT /SUPPLIES 1102 GASOLINE, OIL & FUEL 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER /SHORT MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 10,562 9,792 770 7.3 105,620 104,346 1,274 1.2 126,750 82 .3 7,500 7,656 156- 2.1- 75,000 62,910 12,090 16.1 90,000 69.9 78,703 66,296 12,407 15.8 787,030 667,178 119,852 15.2 944,500 70.6 160,759 202,834 42,075- 26.2- 1,625,767 1,084,710 541,057 33.3 1,948,250 55.7 21,611 33,254 11,643- 53.9- 307,036 301,171 5,865 1.9 350,286 86.0 2,916 3,768 852- 29.2- 29,160 14,824 14,336 49.2 35,000 42.4 282,051 323,600 41,549- 14.7- 2,929,613 2,235,139 694,474 23.7 3,4.94,786 64.0 12,000 13,672 1,672- 13.9- 123,000 115,822 7,178 5.8 147,000 78.8 2,083 200 1,883 90.4 20,830 1,423 19,407 93.2 25,000 5.7 6,800 9,924 3,124- 45.9- 68,400 56,758 11,642 17.0 82,000 69.2 20,285 19,858 427 2.1 202,325 194,514 7,811 3.9 243,460 79.9 0 - 0 0 .0 0 0 0 .0 1 .0 47,916 28,810 19,106 39.9 358,160 291,231 66,929 -18.7 486,000 59.9 0 0 0 .0 0 0 0 .0 50.000 .0 89,084 12,087 5,166 24,422 41,675 8,924 133,230 0 4,066 1,599 6,333 154,152 0 0 72,464 3,759 8,660 11.172 23,591 2,385 98,175 0 6,100 0 12,306 116,966 0 0 16,620 18.7 772,715 659,748 112,967 14.6 1,033,461 63.8 8,328 68.9 120,670 49,269 71,601 59.2 145,060 34.0 3,494- 67.6- 51,660 50,525 1,135 2 -2 62,000 81.5 13,250 54.3 235,504 251,940 16,436- 7.0- 293,100 86.0 18,084 43.4 408,034 351,734 56,300 13.8 500,160 70.3 6,539 73.3 35,055 26.3 0 .0 2,034- 50.0 1,599 100.0 5,973- 94.3 35,186 22.8 0 .0 0 .0 91,940 1,321,050 400 325,910 15,990 63,330 1,818,620 850,000 850.000 55,276 1,031,567 200 308,693 3,389 69,004 1,468,129 850,000 850.000 15,291 5,792 9,499 62.1 150,162 91,655 17,729 46,969 29,240- 164.9- 177,.290 193,493 113,240 88,440 24,800 21.9 1,035,000 920,269 4,833 0 4,833 100.0 48,330 .7,253 11,083 16,328 5,245- 47.3- 110,830 117,939 9,393 8,244 1,149 12.2 93,496 84,311 0 1,280 1,280- .0 0 2,178 171,569 167,053 4,516 2.6 1,615,108 1,417,098 18,563 15,606 2,957 15.9 185,297 130,145 27,033 25,900 1,133 4.2 278,730 319,676 30,206 62,889 32,683- 108.2- 302,060 301,081 36,664 39.9 289,483 21.9 200 50.0 17,217 5.3 12,601 78.8 5,674- 9.0- 350.491 19.3 0 .0 0 .0 58,507 39.0 16,203- 9.1- 114,731 11.1 41,077 85.0 7,109 -- 6.4- 9,185 9.8 2,178- .0 198,010 12.3 55,152 29.8 40,946- 14.7- 979 .3 111,000 49.8 1,598,950 64.5 400 50.0 334,050 92.4 19,200 17 -7 76,000 90.8 2.139.600 68.6 850,000 100.0 850,000 100.0 183,560 49.9 212,750 90.9 1,239,450 74.2 58,000 12.5 133,000 88.7 112,965 74.6 0 .0 1,939,725 73.1 227,910 57.1 333,687 95.8 362,500 83.1 0 PREPARED 5/10/11, 14:37:27 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE -------------------------------------`--------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 2,017 311 1,706 84.6 25,170 9,312 15,858 63.0 31,250 29.8 1205 TECH TRAIN, CONF & MEETS 25,419 11,933 13,486 53.1 258,290 147,417 110,873 42.9 311,025 47.4 1206 CERTIFICATION & LICENSES 2,897 0 2,897 100.0 16,675 9,327 7,348 44.1 20,430 45.7 1207 CLAIMS 841 0 841 100.0 7,610 891 6,719 88.3 10,100 8.8 1208 SUBSCRIPTION /PUBLICATION 2,705 866 1,839 68.0 28,050 19,962 8,088 28.8 33,573 59.5 1209 MILEAGE REIMBURSEMENTS. 562 400 162 28.8 5,500 3,070 2,430 44.2 6,880 44.6 1210 PUBLIC NOTICES 411 0 411 100.0 - 4,110 4,093 - 17 .4 4,950 82.7 1211 OUTSIDE ORGANIZATION FEES 14,955 350 14,605 97.7 238,423 242,869 4,446- 1.9- 268,700 90.4 1212 EMPLOYEE MEMBERSHIPS 3,423 1,926 1,497 43.7 31,421 23,913 7,508 23.9 36,363 65.6 1213 MISCELLANEOUS 2,725 1,115 1,610 59.1 27,250 12,111 15,139 55.6 32,800 36.9 1214 ELECTION EXPENSE 0 0 0 .0 450,000 162,219 287,781 64.0 450,000 36.0 1216 PROFESSIONAL EXP REIMB 1,958 0 1,958 100.0 22,580 8,091 14,489 64.2 41,500 19.5 OTHER EXPENSES 133,715 121,296 12,419 9.3 1,881,166 1,394,177 486,989 25.9 2,171,668 64.2 NET EXPENSES 4,708,172 4,375,484 332,688 7.1 52,685,033 48,373,435 4,311,598 8.2 62,965,721 76 -8 TOTAL EXPENSE 4,708,172 4,375,484 332,688 7.1 52,685,033 48,373,435 4,311,598 8.2 62,965,721 76.8 (00 PREPARED 5/10/11, 14:37:27 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 20,833 10,981 9,852 47.3 208,330 75,286 133,044 63.9 250,000 30.1 1421 LEGAL SERVICES 6,248 12,618 6,370 - 102.0- 60,814 49,926 10,888 17.9 75,000 66.6 1422 TECHNICAL SERVICES 7,083 1.,375 5,708 80.6 78,330 106,518 28,188- 36.0- 100,000 106.5 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 3,330 0 3,330 100.0 4,000 .0 1426 CLAIMS ADJUSTMENT 0 0 0 .0 0 0 0 .0 1,000 .0 INSURANCE PREMIUMS 34,497 24,974 9,523 27.6 880,804 645,879 234,925 26.7 960,000 67.3 NET EXPENSES 34,497 24,974 9,523 27.6 880,804 645,879 234,925 26.7 960,000 67.3 C-7) PREPARED 5/10/11, 14:37:27 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY -- DISTRICT ---- PERIOD ENDING: 4/30/2011 -- -------- -- -- - -- ---- -- ----- OBJ -- -- --------- ------- - - - - -- - - - - -- - - --- --- ---- MONTH -TO- DATE------- - - ------- --- --- -- - - -- -------- - - - -- -- -- - ---- --- - -- YEAR -TO- DATE-------- ----- - - -- - - - --- - - -- - - -- - - ANNUAL - -- --- NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET S 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 WIN PREPARED 5/10/11, 14:37:26 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- - ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 414,036 364,730 49,306 11.9 4,140,360 4,057,968 82,392 2.0 4,968,501 81.7 EMPLOYEE BENEFITS 474,208 482,093 7,885- 1.7- 9,067,080 8,787,869 279,211 3,1 10,515,999 83.6 CAPITALIZED ADM OVERHEAD - 3,783- 3,250- 533- 14.1 3.7,830- 26,549- 11,281- 29.8 45,405- 58.5 DIRECTORS FEES & EXPENSES 9,132 5,201 3,931 43.0 91,320 55,959 35,361 38.7 109,595 51.1 UTILITIES 10,749 9,611 1,138 10.6 .107,490 115,397 7,907- 7.4- 129,000 89.5 REPAIRS & MAINTENANCE 21,343 23,843 2,500- 11.7- 319,933 276,042 43,891 13.7 362,975 76.0 PROFESSIONAL & LEGAL SERV 31,169 16,946 14,223 45.6 310,890 269,966 40,924 13.2 374,060 72.2 OUTSIDE SERVICES 80,805 63,263 17,542 21.7 993,700 823,439 170,261 17.1 1,155,350 71.3 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 25,163 10,767 14,396 57.2 152,315 124,383 27,932 18.3 182,525 68.1 OTHER EXPENSES 44,417 67,216 22,799- 51.3- 893,350 572,313 321,037 35.9 1,000,660 57.2 ADMINISTRATION 1,107,239 1,040,420 66,819 6.0 16,888,608 15,906,787 981,821 5.8 19,603,260 81.1 SALARIES & WAGES 466,446 416,600 49,846 10.7 4,664,460 4,428,486 235,974 5.1 5,597,424 79.1 EMPLOYEE BENEFITS 290,648 2.61,504 29,144 10.0 2,906,480 2,838,370 68,110 2.3 3,488,131 81.4 CAPITALIZED ADM OVERHEAD 287,569- 274,182- 13,387- 4.7 2,875,690- 2,603,031- 2.72,659- 9.5 3,450,845- 75.4 UTILITIES 5,965 4,757 1,208 20.3 55,050 46,678 8,372 15.2 71,600 65.2 REPAIRS & MAINTENANCE 8,094 24,004 15,910- 196.6- 83,540 79,212 4,328 5.2 99,761 79.4 HAULING & DISPOSAL 49,471 31,091 18,380 37.2 373,710 312,075 61,635 16.5 554,660 56.3 PROFESSIONAL & LEGAL SERV 8,006 6,223 1,783 22.3 73,394 55,136 18,258 24.9 96,100 57.4 OUTSIDE SERVICES 29,821 25,050 4,771 16.0 388,210 309,881 78,329 20.2 457,900 67.7 MATERIALS & SUPPLIES 16,448 11,124 5,324 32.4 164,480 129,625 34,855 21.2 197,480 65.6 OTHER EXPENSES 18,186 7,193 10,993 60.4 198,960 126,926 72,034 36.2 237,978 53.3 ENGINEERING 605,516 513,364 92,152 15.2 6,032,594 5,723,358 309,236 5 -1 7,350,189 77.9 SALARIES & WAGES 401,389 336,155 65,234 16.3 4,013,890 3,508,422 505,468 12.6 4,816,810 72.8 EMPLOYEE BENEFITS 256,576 222,675 33,901 13.2 2,565,760 2,350,154 215,606 8 -4 3,079,285 76.3 CAPITALIZED ADM OVERHEAD 1,783- 227- 1,556- 87.3 17,830- 10,481- 7,349- 41.2 21,397- 49.0 UTILITIES 8,558 4,509 4,049 47.3 85,080 43,085 41,995 49.4 102,700 42.0 REPAIRS & MAINTENANCE 60,609 45,387 15,222 25.1 605,590 362,761 242,829 40.1 727,350 49.9 HAULING & DISPOSAL 3,816 3,917 101- 2.6- 37,635 39,574 1,939- 5.2- 45,801 86.4 PROFESSIONAL & LEGAL SERV 1,230 136 1,114 89.1 11,250 1,091 10,159 90.3 15,000 7.3 OUTSIDE SERVICES 7.,610 9,925 2,315- 30.4- 74,850 58,411 16,439 22.0 91,350 63.9 MATERIALS & SUPPLIES 59,370 78,628 19,258- 32.4- 592,433 524,975 67,458 11.4 712,520 73.7 OTHER EXPENSES 16,653 9,907 6,746 40.5 179,993 114,352 65,641 36.5 217,125 52.7 COLLECTION SYSTEM OPS. 814,048 711,012 103,036 12.7 8,148,651 6,992,344 1,156,307 14.2 9,786,544 71.4 SALARIES & WAGES 700,672 632,837 67,835 9.7 7,006,720 6,594,272 412,448 5.9 8,406,235 78.4 EMPLOYEE BENEFITS 455,049 416,284 38,765 8.5 4,550,490 4,379,385 171,105 3.8 5,461,075 80.2 CAPITALIZED ADM OVERHEAD 10,995- 6,496- 4,499- 40.9 109,950- 126,348- 16,398 14.9- 131,978- 95.7 CHEMICALS 105,083 97,024 8,059 7.7 1,060,830 829,488 231,342 21.8 1,271,000 65.3 UTILITIES 319,940 322,349 2,409- .8- 2,959,400 2,578,059 381,341 12.9 3,807,300 67.7 REPAIRS & MAINTENAN.CE 172,673 206,582 33,909- 1.9.6- 1,727,230 1,312,138 415,092 24.0 2,072,700 63.3 HAULING & DISPOSAL 34,297 36,373 2,076- 6.1- 346,370 293,991 52,379 15.1 415,000 70.8 PROFESSIONAL & LEGAL SERV 1,250 286 964 77.1 12,500 25,541 13,041- 104.3- 15,000 170.3 OUTSIDE SERVICES 30,175 20,728 9,447 31.3 301,750 225,968 75,782 25.1 362,200 62.4 MATERIALS & SUPPLIES 67,006 64,579 2,427 3.6 670,060 613,397 56,663 8.5 804,200 76.3 OTHER EXPENSES 51,853 35,840 16,013 30.9 582,803 567,253 15,550 2.7 684,582 82.9 - PREPARED 5/10/11, 14:37:26 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY ----------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 4/30/2011 ------------- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE -------------- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET PLANT OPERATIONS 1,927,003 1,826,386 100,617 5.2 19,108,203 17,293,144 1,815,059 9.5 23,169,314 74.6 SALARIES & WAGES 87,226 85,313 1,913 2.2 872,260 881,590 9,330- 1.1- 1,046,719 84.2 EMPLOYEE BENEFITS 49,815 59,871 10,056- 20.2- 498,150 583,138 84,988- 17.1- 597,803 97.5 CAPITALIZED ADM OVERHEAD 385- 0 385 -100.0 3,850- 4,998- 1,148 29.8- 4,631 -107.9 CHEMICALS 41,666 66,659 24,993- 60 -0- 416,660 306,347 1.10,313 26.5 500,000 61.3 UTILITIES 43,283 44,497 1,214- 2.8- 393,447 384,150 9,297 2.4 519,400 74.0 REPAIRS & MAINTENANCE 19,332 23,784 4,452- 23.0- 193,320 204,986 11,666- 6.0- 232,000 88.4 HAULING & DISPOSAL 1,500 1,083 417 27.8 15,000 14,108 892 5.9 18,000 78.4 OUTSIDE SERVICES 5,741 0 5,741 100.0 60,110 50,430 9,680 16.1 72,800 69.3 MATERIALS & SUPPLIES 3,582 1,955 1,627 45.4 35,820 24,718 11,102 31.0 43,000 57.5 OTHER EXPENSES 2,606 1,140 1,466 56.3 26,060 13,333 12,727 48.8 31,323 42.6 PUMP STATIONS 254,366 284,302 29,936- 11.8- 2,506,977 2,457,802 49,175 2.0 3,056,414 80.4 FUND TOTALS 4,708,172 4,375,484 332,688 7.1 52,685,033 48,373,435 4,311,598 8.2 62,965,721 76.8 (DA) PREPARED 5/10/11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ----------------------------------------------------------------------------------------------------------------------- DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -- ANNUAL NO ACCOUNT TITLE --------------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE o BUDGET % 0101 SALARIES & WAGES- MGMNT. 93,136 80,942 12,194 13.1 931,360 877,222 54,138 5.8 1,117,661 78.5 0102 SALARIES & WAGES -NON MGMT 275,565 269,458 6,107 2.2 2,755,650 2,700,566 55,084 2.0 3,306,808 81.7 - 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 9,296 40,704 8.1.4 500,000 426,641 73,359 14.7 600,000 71.1 0105 OVERTIME 5,751 5,034 717 12.5 57,510 53,539 3,971 6.9 69,032 77.6 0110 SALARY VACANCY 10,416- 0 10,416 -100.0 104,160- 0 104,160 -100.0 125,000 - .0 SALARIES & WAGES 414,036 364,730 49,306 11.9 4,140,360 4,057,968 82,392 2.0 4,968,501 81.7 0201 WORKERS' COMPENSATION INS 2,350 2,075 275 11.7 23,500 22,288 1,212 5.2 28,275 78.8 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 25,000 12,156 12,844 51.4 30,000 40.5 0203 FEDERAL MEDICARE TAX 4,608 4,708 100- 2.2- 46,080 44,985 1,095 2.4 55,353 81.3 0204 MEDICAL & HEALTH INSUR 298,407 290,635 7,772 2.6 2,984,070 2,995,432 11,362- .4- 3,580,948 83.6 0205 RETIREMENT CONTRIBUTION 138,333 126,325 12,008 8.7 1,383,330 1,338,728 44,602 3.2 1,660,054 80.6 0206 DEFERRED COMP. CONTRIB 21,338 21,791 453- 2.1- 213,380 211,573 1,807 .8 256,132 82.6 0207 DENTAL INSURANCE 35,599 36,665 1,066- 3.0- 355,990 356,234 244- .1- 427,261 83.4 0208 LONG -TERM DISABILITY INS 1,291 1,238 53 4.1 12,910 12,432 478 3.7 15,522 80.1 0209 LIFE INSURANCE 6,282 6,184 98 1.6 62,820 61,222 1,598 2.5 75,454 81.1 0211 ACCRUED COMPENSATED ABS. 0 7,528 - 7,528 .0 0 68,545- 68,545 .0 500,000 13.7- 0212 BENEFIT VACANCY 36,500- 0 36,500 -100.0 365.,000- 0 365,000 -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 474,208 482,093 7,885- 1.7- 9,067,080 8,787,869 279,211 3.1 10,515,999 83.6 0250 CAPITALIZED ADM OVERHEAD 3,783- 3,250- 533- 14.1 37,830- 26,549- 11,281- 29.8 45,405- 58.5 CAPITALIZED ADM OVERHEAD 3,783- 3,250- 533- 14.1 37,830- 26,549- 11,281- 29.8 45,405- 58.5 0301 DIRECTOR MEETING FEES 5,299 5,001 298 5.6 52,990 44,767 8,223 15.5 63,595 70.4 0302 BOARD TRAINING & CONF 3,833 200 3,633 94.8 38,330 11,192 27,138 70.8 46,000 24.3 l DIRECTORS FEES & EXPENSES 9,132 5,201 3,931 43.0 91,320 55,959' 35,361 38.7 109,595 51.1 0501 ELECTRICAL 6,250 6,130 120 1.9 62,500 67,158 4,658- 7.5- 75,000 89.5 0502 NATURAL GAS 1,166 1,000 166 14.2 11,660 11,197 463 4.0 14,000 80.0 0504 WATER 333 0 333 100.0 3,330 3,686 356- 10.7- 4,000 92.2 0505 TELEPHONE 3,000 2,481 519 17.3 30,000 33,356 3,356- 11.2- 36,000 92.7 UTILITIES 10,749 9,611 1,138 10.6 107,490 _ 115,397 7,907- 7.4- 129,000 89.5 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 2,500 0 2,500 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 3,890 1,009 2,881 74.1 57,577 33,692 23,885 41.5 65,700 51.3 0605 COMPUTER REPAIRS & MAINT 14,287 19,066 4,779- 33.4- 230,696 227,526 3,170 1.4 259,275 87.8 0606 REAL PROPERTY REPAIRS 2,916 3,768 852- 29.2- 29,160 14,824 14,336 49.2 35,000 42.4 REPAIRS & MAINTENANCE 21,343 23,843 2,500- 11.7- 319,933 276,042 43,.891 13.7 362,975 76.0 0801 PROFESSIONAL SERVICES 12,087 3,759 8,328 68.9 120,870 49,269 71,601 59.2 145,060 34.0 0802 LEGAL SERVICES -BOARD 5,166 8,660 3,494- 67.6- 51,660 50,525 1,135 2.2 62,000 81.5 0803 LEGAL SERVICES -STAFF 13,916 4,527 9,389 67.5 138,360 170,172 31,812- 23.0- 167,000 101.9 PROFESSIONAL & LEGAL SERV 31,169 16,946 14,223 45.6 3.10,890 269,966 40,924 13.2 374,060 72.2 PREPARED 5 /10 /11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 - -- -- - -- - - - - -- - -- --- -- ----- - DEPARTMENT O1 ADMINISTRATION - - - - - -- ----------- - - --- - - - - -- ----- ----- ------- ------- --- ----- -- -- - - - ----`---------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0901 OUTSIDE SAFETY SERVICES 5,833 2,385 3,448 59.1 58,330 43,144 15,186 26.0 70,000 61.6 0902 TECHNICAL SERVICES 67,139 48,572 18,567 27.7 671,390 535,738 135,652 20.2 805,700 66.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 200 200 .50.0 400 50.0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 187,750 171,964 15,786 8.4 188.,250 91.3 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 12,500 3,389 9,111 72.9 15,000 22.6 0906 RECRUITMENT 6,333 12,306 5,973- 94.3- 63,330 69,004 5,674- 9.0- 76,000 90.8 OUTSIDE SERVICES 80,805 63,263 17,542 21.7 993,700 823,439 170,261 17.1 1,155,350 71.3 1.001 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 1,740 4,674 72.9 62,308 42,465 19,843 31.8 77,000 55.1 1103 OPERATING SUPPLIES 16,486 2,033. 14,453 87.7 67,460 54,405 13,055 19.4 78,250 69.5 1106 SAFETY SUPPLIES 2,263 5,714 3,451- 152.5- 22,547 25,335 2,788- 12.4- 27,275 92.9 1108 INVENTORY OVER /SHORT 0 1,280 1,.260- .0 0 2,178 2,178- .0 0 .0 MATERIALS & SUPPLIES 25,163 10,767 14,396 57.2 152,315 124,363 27,932 18.3 182,525 68.1 1201 RENTS & LEASES 757 644 113 14.9 10,070 11,262 1,192- 11.8- 14,100 79.9 1202 PUBLIC AGENCY FEES 0 0 0 .0 0 456 456- .0 0 .0 1203 PUBLIC INFORMATION 29,291 62,869 33,598- 114.7- 292,910 300,081 7,171- 2.4- 351,500 85.4 1204 TUITION REIMBURSEMENT 249 0 249 100.0 3,490 2,001 1,469 42.7 4,000 50.0 1205 TECH TRAIN, CONF & MEETS 6,602 1,514 5,088 77.1 67,020 44,819 22,201 33.1 82,050 54.6 1206 CERTIFICATION & LICENSES 427 0 427 100.0 4,270 50 4,220 98.6 5,130 1.0 1207 CLAIMS 833 0 833 100.0 7,530 891 6,639 88.2 10,000 8.9 1208 SUBSCRIPTION /PUBLICATION 525 183 342 65.1 6,250 4,976 1,274 20.4 7,335 67.8 1209 MILEAGE REIMBURSEMENTS 281 131 150 53.4 2,690 1,961 729 27.1 3,450 56.8 1210 PUBLIC NOTICES 62 0 62 100.0 620 0 620 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,416 0 2,416 100.0 24,160 26,461 2,301- 9.5- 29,000 91.2 1212 EMPLOYEE MEMBERSHIPS 1,543 627 716 46.4 7,130 6,777 353 5.0 8,245 82.2 1213 MISCELLANEOUS 1,181 1,028 1.53 13.0 11,710 9;241 2,469 21.1 14,100 65.5 1214 ELECTION EXPENSE 0 0 0 .0 450,000 162,21.9 287,781 64.0 450,000 36.0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 5,500 1,116 4,384 79.7 21,000 5.3 OTHER EXPENSES 44,417 67,216 22,799- 51.3- 893,350 572,313 321,037 35.9 1,000,660 57.2 DEPARTMENT NET EXPENSES 1,107,239 1,040,420 66,819 6.0 16,888,608 15,906,787 981,821 S.8 19,603,260 81.1 /z PREPARED 5/10/11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET °s --------------------------------------------------------------------------------------- ------ ---- ------ ------- -- --- - -- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 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 0211 ACCRUED COMPENSATED ABS. 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0604 OUTSIDE REPAIRS & MAINT. 0605 COMPUTER REPAIRS & MAINT REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS. WASTE DISPOSAL 0707 MOBILE COLLECTION -HHW HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 40,220 431,256 0 9,053 14,063- 466,446 6,488 5,961 76,654 171,393 27,802 10,106 1,854 2,639 0 12,249- 290,648 287,569 - 287,569- 1,199 0 166 4,600 5.965 4,352 3,742 8,094 2,471 47,000 0 49,471 8,006 8,006 26,080 3,400 341 37,190 375,500 0 3,910 0 416,600 6,462 5,367 68,457 143,156 24,999 9,250 1,528 2,285 0 0 261,504 274,182 - 274.182- 804 127 0 3,826 4,757 9,816 14,188 24.004 2,560 28,531 0 31,091 6,223 6,223 18,950 6,100 0 3,030 7.5 55,756 12.9 0 .0 5,143 56.8 14,083 -100.0 49,846 10.7 26 .4 594 10.0 8,197 10.7 28,237 16.5 2,803 10.1 856 8.5 326 17.6 354 13.4 0 .0 12,249 -100.0 29.144 10.0 13,387- 4.7 13,387- 4.7 395 32.9 127- .0 166 100.0 774 16.8 1,208 20.3 5,464-125.6 - 10,446-279.2- 15,910-196.6 - 89- 3.6- 18,469 39.3 0 .0 18,380 37.2 1.783 22.3 1,783 22.3 7,130 27.3 2,700- 79.4- 341 100.0 402,200 394,398 4,312,560 4,000,032 0 2,191 90,530 31,865 140,830- 0 4,664,460 4,428,486 64,880 66,467 59,610 54,725 766,540 723,694 1,713,930 1,597,814 278,020 257,022 101,060 97,947 18,540 16,325 26,390 24,376 0 0 122,490- 0 2,906,480 2,838,370 2,875.,690- 2,603,031- 2,875,690- 2,603,031- 11,990 6,843 0 573 1,660 1,641. 41.400 37.621 55,050 43,520 40,020 83,540 24,710 349,000 0 373,710 73,394 73,394 46,678 37,406 41,806 79,212 22,330 289,745 0 312,075 55,136 55.136 250,800 176,732 134,000 133,149 3,410 0 7,802 1.9 312,528 7.2 2,191 .0 58,665 64.8 140,830 -100.0 235,974 5.1 1,587- 2.4- 4,885 8.2 42,846 5.6 116,116 6.8 20,998 7.6 3,113 3.1 2,215 11.9 2,014 7.6 0 .0 122,490 -100.0 68.110 2.3 272,659- 9.5 272,659- 9.5 5,147 42.9 573- .0 19 1.1 3,779 9.1 8,372 15.2 6,114 14.0 1,786- 4.5 4,328 5.2 2,380 9.6 59,255 17.0 0 .0 61,635 16.5 18,258 24.9 18.258 24.9 74,068 29.5 851 .6 3,410 100 -0 482,656 81.7 5,175,109 77.3 0 .0 108,659 29.3 169,000- .,0 5,597,424 79.1 77,900 85.3 71,579 76.5 919,890 78.7 2,056,772 77.7 333,685 77.0 121,299 80.7 22,296 73.2 31,710 76.9 0 .0 147,000- .0 3.488.131 81.4 3,450,845- 75.4 3,450,845- 75.4 14,400 47.5 0 .0 2,000 82.1 55,200 68.2 71,600 65.2 52,250 71.6 47,511 88.0 99,761 79.4 29,660 75.3 475,000 61.0 50.000 .0 554,660 56.3 96,100 57.4 96,100 57.4 313,000 56.5 140,800 94.6 4,100 .0 /3 PREPARED 5 /10 /11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND - ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ----`------------------------------------------------------------------------------------------------------------------- DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE °s BUDGET $ OUTSIDE SERVICES 29,821 25,050 4,771 16.0 388,210 309,881 78,329 20.2 457,900 67.7 1101 OFFICE EQUIPMENT /SUPPLIES 4,837 3,354 1,483 30.7 48,370 26,888 21,482 44.4 58,060 46.3 1103 OPERATING SUPPLIES 9,842 7,765 2,077 21.1 98,420 94,556 3,864 3.9 118,150 80.0 1106 SAFETY SUPPLIES 1,769 5 1,764 99.7 17,690 8,181 9,509 53.8 21,270 38.5 MATERIALS & SUPPLIES 16,448 11,124 5,324 32.4 164,480 129,625 34,855 21.2 197,480 65.6 1201 RENTS & LEASES 556 0 556 100.0 5,560 5,510 50 .9 6,700 82.2 1202 PUBLIC AGENCY FEES 416 0 416 100.0 4,160 491 3,669 88.2 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 9,150 1,000 8,150 89.1 11,000 9.1 1204 TUITION REIMBURSEMENT 499 311 188 37.7 8,990 3,701 5,289 58.8 12,000 30.8 1205 TECH TRAIN, CONF & MEETS 10,547 5,462 5,085 48.2 107,570 63,103 4.4,467 41.3 128,705 49.0 1206 CERTIFICATION & LICENSES 198 0 198 100.0 1.,980 1,887 93 4.7 2,380 79.3 1208 SUBSCRIPTION /PUBLICATION 1,698 598 1,100 64.8 16,980 14,842 2,138 1.2.6 20,413 72.7 1209 MILEAGE REIMBURSEMENTS 111 80 31 27.9 1,110 704 406 36.6 1,380 51.0 1210 PUBLIC NOTICES 349 0 349 100.0 3,490 4,093 603- 17.3- 4,200 97.5 1211 OUTSIDE ORGANIZATION FEES 412 0 412 100.0 15,120 17,746 2,626- 17.4- 16,300 108.9 1212 EMPLOYEE MEMBERSHIPS 822 676 146 17.8 8,220 7,403 817 9.9 9,900 74.8 1213 MISCELLANEOUS 955 66 889 93.1 9,550 2,631 6,919 72.5 11,500 22.9 1216 PROFESSIONAL EXP REIMB 708 0 708 100.0 7,080 3,815 3,265 46.1 8,500 44.9 OTHER EXPENSES 18,186 7,193 10,993 60.4 198,960 126,926 72,034 36.2 237,978 53.3 DEPARTMENT NET EXPENSES 605.,516 513,364 92,152 15.2 6,032,594 5,723,358 309,236 5.1 7,350,189 77.9 /Y PREPARED 5/10/11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET ---------------------------------------------------------------------------------------- ---- ------------- -- --- -- --- - -- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES COMP ASS 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 0 13,761 100.0 137,610 369,339 322,037 47,302 12.8 3,693,390 0 46 46- .0 0 24,456 11,166 13,290 54.3 244,560 5,333 2,906 2,427 45.5 53,330 11,500- 0 11,500 -100.0 115,000- 401,389 336,155 65,234 16.3 4,013,890 13,256 11,671 1,585 12.0 132,560 5,263 4,530 733 13.9 52,630 72,888 67,283 5,605 7.7 728,880 139,136 109,517 29,619 21.3 1,391,360 24,096 18,952 5,144 21.3 240,960 8,772 7,655 1,117 12.7 87,720 1,732 1,474 258 14.9 17,320 2,016 1,593 423 21.0 20,160 10,583- 0 10,583 -100.0 105,830- 256,576 222,675 33,901 13.2 2,565,760 1,783- 227- 1,556- 87.3 17,830- 1,783 3,125 333 500 4,600 8,558 10,562 7,500 166 42.381 60,609 3,816 0 3,816 1,250 1,250 1,041 6,561 227- 1,556- 87.3 17,830- 611 2,514 80.4 31,250 402 69- 20.7- 3,330 161 339 67.8. 4,500 3,335 1,265 27.5 46,000 4,509 4,049 47.3 85,080 9,792 770 7.3 105,620 7,656 156- 2.1- 75,000 0 166 100.0 1,660 27,939 14,442 34.1 423,310 45,387 15,222 25.1 605,590 0 3,300,881 46 159,673 47,822 0 3,508,422 123,700 45,207 678,667 1,179,149 212,728 78,802 15,310 16,591 0 2,350,154 10,481 - 10,481- 6,828 2,481 802 32,974 43,085 104,346 62,910 934 194,571 362,761 137,610 100.0 392,509 10.6 46- .0 84,887 34.7 5,508 10.3 115,000 -100.0 505.468 12.6 8,860 6.7 7,423 14.1 50,213 6.9 21.2,211 15.3 28,232 11.7 8,918 10.2 2,010 11.6 3,569 17.7 105,830 -100.0 215,606 8.4 7,349- 41.2 7,349- 41.2 24,422 78.2 849 25.5 3,698 82.2 13,026 28.3 41,995 49.4 1,274 1.2 12,090 16.1 726 43.7 228,739 54.0 242.829 40.1 165,140 .0 4,432,125 74.5 0 .0 293,545 54.4 64,000 74.7 138,000- .0 4.816.810 72.8 159,141 77.7 63,189 71.5 874,687 77.6 1,669,695 70.6 289,206 73.6 105,305 74.8 20,819 73.5 24,243 68.4 127,000- .0 3,079,285 76.3 21.397- 49.0 21,397- 49.0 37,500 18.2 4,000 62.0 6,000 13.4 55,200 59.7 102,700 42.0 126,750 82.3 90,000 69.9 2,000 46.7 508,600 38.3 727.350 49.9 3,917 101- 2.6- 37,635 39,574 1,939- 5.2- 45,800 86.4 0 0 .0 0 0 0 .0 1 .0 3,917 101- 2.6- 37,635 39,574 1,939- 5.2- 45,801 86.4 136 1,114 89.1 11,250 1,091 10,159 90.3 15,000 7.3 136 1,114 89.1 11,250 1,091 10,1.59 90.3 15,000 7.3 0 1,041 100.0 10,410 620 9,790 94.0 12,500 5.0 9,925 3,364- 51.3- 64,360 57,791 6,569 10.2 78,750 73.4 9 PREPARED 5/10/11, - 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 - --------------- -- ------------- ------- DEPARTMENT 03 COLLECTION SYSTEM ---------------- OPS. ------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE - % BUDGET °s 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 80 0 80 100.0 100 .0 OUTSIDE SERVICES 7,610 9,925 2,315- 30.4- 74,850 58,411 16,439 22.0 91,350 63.9 1101 OFFICE EQUIPMENT /SUPPLIES 1,124 0 1,1.24 100.0 10,324 5,079 5,245 50.8 13,500 37.6 1102 GASOLINE, OIL & FUEL 17,729 46,969 29,240- 164.9- 177,290 193,493 16,203- 9.1- 212,750 90.9 1103 OPERATING SUPPLIES 38,083 30,856 7,.227 19.0- 380,830 294,833 85,997 22.6 457,050 64.5 1106 SAFETY SUPPLIES 2,434 803 1,631 67.0 23,989 31,570 7,581- 31.6- 29,220 108.0 MATERIALS & SUPPLIES 59,370 78,628 19,258- 32.4- 592,433 524,975 67,458 11.4 712,520 73.7 1201 RENTS & LEASES 11,259 6,652 4,607 40.9 109,757 75,406 34,351 31.3. 135,150 55.8 1202 PUBLIC AGENCY FEES 1,686 2,587 901- 53.4- 25,260 21,456 3,802 15.1 29,50 0 72.7 1204 TUITION REIMBURSEMENT 83 0 83 100.0 830 464 346 41.7 1,000 48.4 1205 TECH TRAIN, CONF & MEETS 2,880 647 2,233 - 77.5 28,800 12,020 16,780 58.3 34,570 34.8 1206 CERTIFICATION & LICENSES 85 0 85 100.0 3,255 1,799 1,456 44.7 3,469 51.9 1207 CLAIMS 8 0 8 100.0 80 0 80 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 580 0 580 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 290 173 117 40.3 350 49.4 1212 EMPLOYEE MEMBERSHIPS 107 0 - 107 100.0 6,561 2,891 3,670 55.9 6,786 42.6 1213 MISCELLANEOUS 208 21 187 89.9 2,080 121 1,959 94.2 2,500 4.8 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 2,500 0 2,500 100.0 3,000 .0 OTHER EXPENSES 16,653 9,907 6,746 40.5 179,993 114,352 65,641 36.5 217,125 52.7 DEPARTMENT NET EXPENSES 814,048 711,012 103,036 12.7 8,148,651 6,992,344 1,156,307 14.2 9,786,544 71.4 06 PREPARED 5 /10 /11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 DEPARTMENT 04 PLANT OPERATIONS ---------------- ----- -- --- -- --------- ----- -- ------ - OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL - VARIANCE o BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 26,995 27,106 111- .4- 269,950 239,129 30,821 11.4 323,948 73.8 0102 SALARIES & WAGES -NON MGMT 652,912 572,526 80,386 12.3 6,529,120 5,921,056 608,064 9.3 7,835,014 75.6 0103 SALARIES & WAGES -COMP ADS 0 0 0 .0 0 17,460 17,460- .0 0 .0 0105 OVERTIME 36,142 30,666 5,476 15.2 361,420 374,190 12,770- 3.5- 433,775 86.3 0106 STANDBY PAID 5,039 2,539 2,500 49.6 50,390 42,437 7,953 15.8 60,498 70.1 0110 SALARY VACANCY 20,416- 0 20,416 -100.0 204,160- 0 204,160 -100.0 245,000- .0 SALARIES & WAGES 700,672 632,837 67,835 9.7 7,006,720 6,594,272 412,448 5.9 8,408,235 78.4 0201 WORKERS' COMPENSATION INS 21,744 19,989 1,755 8.1 217,440 219,570 2,130- 1.0- 260,985 84.1 0203 FEDERAL MEDICARE TAX 8,238 7,999 239 2.9 82,380 77,164 5,216 6.3 98,930 78.0 0204 MEDICAL & HEALTH INSUR 127,139 117,774 9,365 7.4 1,271,390 1,209,685 61,705 4.9 1,525,723 79.3 0205 RETIREMENT CONTRIBUTION 251,570 212,329 39,241 15.6 2,515,700 2,269,447 246,253 9.8 3,018,889 75.2 0206 DEFERRED COMP. CONTRIB 43,594 38,429 5,165 1.1.8 435,940 402,059 33,881 7.8 523,187 76.8 0207 DENTAL INSURANCE 15,377 13,897 1,480 9.6 153,770 142,489 - 11,281 7.3 184,594 77.2 0208 LONG -TERM DISABILITY INS 2,800 2,604 196 7.0 28,000 26,230 1,770 6.3 33,663 77.9 0209 LIFE INSURANCE 3,670 3,263 407 11.1 36,700 32,741 3,959 10.8 44,104 74.2 0211 ACCRUED COMPENSATED ADS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 19,083- 0 19,083 -100.0 190,830- 0 190,830 -100.0 229,000- .0 EMPLOYEE BENEFITS 455,049 416,284 38,765 8.5 4,550,490 4,379,385 171,105 3.8 5,461,075 80.2 0250 CAPITALIZED ADM OVERHEAD 10,995- 6,496- 4,499- 40.9 109,950- 126,348- 16,398 14.9- 131,978- 95.7 CAPITALIZED ADM OVERHEAD 10,995- 6,496- 4,499- 40.9 109,950- 126,348- 16,398 14.9- 131,978- 95.7 0402 LIME 18,000 9,652 8,348 46.4 190,000 153,778 36,222 19.1 226,000 68.0 0403 POLYMER 37,500 59,507 22,007- 58.7- 375,000 331,288 43,712 11.7 450,000 73.6 0404 BOILER CHEMICALS 4,500 0 4,500 100.0 45,000 26,663 18,337 40.7 54,000 49.4 0406 OTHER CHEMICALS 9,600 3,990 5,610 58.4 95,800 58,692 37,108 38.7 115,000 51.0 0407 HYPOCHLORITE 35,483 23,875 11,608 32.7 355,030 259,067 95,963 27.0 426,000 60.8 CHEMICALS 105,083 97,024 8,059 7.7 1,060,830 829,488 231,342 21.8 1,271,000 65.3 0501 ELECTRICAL 23,708 93,686 69,978- 295.2- 237,080 245,044 7,964- 3.4- 284,500 86.1 0502 NATURAL GAS 240,000 182,622 57,378 23.9 2,160,000 1,907,559 252,441 11.7 2,848,000 67.0 0503 LAND -FILL GAS 46,166 41,938 4,228 9.2 461,660 346,361 115,299 25.0 554,000 62.5 0504 WATER 5,166 0 5,166 100.0 51,660 39,261 12,399 24.0 62,000 63.3 0505 TELEPHONE 4,900 4,103 797 16.3 49,000 39,834 9,166 18.7 58,800 67.7 UTILITIES 319,940 322,349 2,409- .8- 2,959,400 2,578,059 381,341 12.9 3,807,300 67.7 0603 GENERAL REPAIRS & MAINT 75,621 49,734 25,887 34.2 756,210 613,095 143,115 18.9 907,500 67.6 0604 OUTSIDE REPAIRS & MAINT 93,470 156,848 63,378- 67.8- 934,700 667,204 267,496 28.6 1,121,700 59.5 0605 COMPUTER REPAIRS & MAINT 3,582 0 3,582 100.0 36,320 31,839 4,481 12.3 43,500 73.2 REPAIRS & MAINTENANCE 172,673 206,582 33,909- 19.6- 1,727,230 1,312,138 415,092 24.0 2,072,700 63.3 0701 ASH REMOVAL 12,000 13,672 1,672- 13.9- 123,000 115,822 7,178 5.8 147,000 78.8 0702 SLUDGE REMOVAL 2,083 200 1,883 90.4 20.,830 1,423 19,407 93.2 25,000 5.7 (D7 PREPARED 5/10/11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT - PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET s 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES - 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 6,800 9,924 3,124- 45.9- 68,400 56,758 11,642 17.0 82,000 69.2 12,498 12,298 200 1.6 124,980 118,502 6,478 5.2 150,000 79.0 916 279 637 69.5 9,160 1,486 7,674 83.8 11,000 13.5 34,297 36,373 2,076- 6.1- 346,370 293,991 52,379 15.1 415,000 70.8 1,250 286 964 77.1 12,500 25,541 13,041- 104.3.- 15,000 170.3 1,250 286 964 77.1 12,500 25,541 13,041- 104.3- 15,000 170.3 1,750 0 1,750 100.0 17,500 5,345 12,155 69.5 21,000 25.5 28,009 20,728 7,281 26.0 280,090 217,043 63,047 22.5 336,200 64.6 416 0 416100.0 4,160 3,580 580 13.9 5,000 71.6 30,175 20,728 9,447 31.3 301,750 225,968 75,782 25.1 362,200 62.4 2,916 698 2,218 76.1 - 29,160 17,223 - 11,937 40.9 35,000 49.2 47,163 46,159 1,004 2.1 471,630 459,913 11,717 2.5 566,000 81.3 3,333 0 3,333 100.0 33,330 . 175 33,155 99.5 40,000 .4 11,083 16,328 5,245- 47.3- 110,830 117,939 7,109- 6.4- 133,000 88.7 2,511 1,394 1,117 44.5 25,110 18,147 6,963 27.7 30,200 60.1 67,006 64,579 2,427 3.6 670,060 613,397 56,663 8.5 804,200 76.3 5,691 8,310 2,619- 46.0- 56,910 37,967 18,943 33.3 68,360 55.5 23,466 22,173 1,293 5.5 234,660 288,522 53,862- 23.0- 281,602 102.5 1,166 0 1,166 100.0 11,660 3,126 8,534 73.2 14,000 22.3 4,807 4,310 497 10.3 49,070 24,339 24,731 50.4 58,700 41.5 2,100 0 2,100 100.0 6,300 4,542 1,758 27.9 8,400 54.1 408 85 323 79.2 4,080 144 3,936 96.5 4,925 2.9 125 - 189 64- 51.2- 1,250 227 1,023 81.8 1,500 15.1 12,127 350 11,777 97.1 199,143 198,662 481 .2 223,400 88.9 857 423 434 50.6 8,570 6,446 2,124 24.8 10,295 62.6 356 0 356 100.0 3,660 118 3,542 96.8 4,400 2.7 750 0 750 100.0 7,500 3,160 4,340 57.9 9,000 35.1 51,853 35,840 16,013 30.9 582,803 567,253_ 15,550 2.7 684,582 82.9 1,927,003 1,826,386 100,617 5.2 19,108,203 17,293,144 1,815,059 9.5 23,169,314 74.6 1 I PREPARED 5/10/11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1.0/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 --------------------------------------------------------------------------------------------------------------- DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE - % BUDGET ACTUAL VARIANCE s BUDGET 0102 SALARIES & WAGES -NON MGMT 78,321 73,086 5,235 6.7 783,210 764,291 18,919 2.4 939,856 81.3 0105 OVERTIME 2,905 1,657 1,248 43.0 29,050 22,991 6,059 20.9 34,863 65.9 0106 STANDBY PAID 8,333 10,570 2,237- 26.8- 83,330 94,308 10,978- 13.2- 100,000 94.3 0110 SALARY VACANCY 2,333- 0 2,333 -100.0 23,330- 0 23,330 -100.0 28,000- .0 SALARIES & WAGES 87,226 85,313 1,913 2.2 872,260 881,590 9,330- 1.1- 1,046,719 84.2 0201 WORKERS' COMPENSATION INS 2,801 3,402 601- 21.5- 28,010 34,923 6,913- 24.7- 33,612 103.9 0203 FEDERAL MEDICARE TAX 920 1,276 356- 38.7- 9,200 10,382 1,182- 12.8- 11,044 94.0 0204 MEDICAL & HEALTH INSUR 11,744 11,191 553 4.7 117,440 122,878 5,438- 4.6- 140,935 87.2 0205 RETIREMENT CONTRIBUTION 29,067 35,820 6,753- 23.2- 290,670 332,373 41,703- 14.3- 348,804 95.3 - 0206 DEFERRED COMP. CONTRIB - 5,160 6,114 954- 18.5- 51,600 60,265 8,665- 16.8- 61,928 97.3 - 0207 DENTAL INSURANCE 1,390 1,400 10- .7- 13,900 15,140 1,240- 8.9- 16,683 90.8 0208 LONG -TERM DISABILITY INS 349 316 33 9.5 3,490 3.,399 91 2.6 4,188 81.2 0209 LIFE INSURANCE 384 352 32 8.3 3,840 3,778 62 1.6 4,609 82.0 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0. 0212 BENEFIT VACANCY 2,000- 0 2,000 -100.0 20,000- 0 20,000 -100.0 24,000- .0 EMPLOYEE BENEFITS 49,815 59,871 10,056- 20 -2- 498,150 583,138 84,988- 17.1- 597,803 97.5 0250 CAPITALIZED ADM OVERHEAD 385- 0 385 -100.0 3,850- 4,998- 1,148 29.8- 4,631 -107.9 CAPITALIZED ADM OVERHEAD 385- 0 385 -100.0 3,850- 4.,998- 1,148 29.8- 4,631 -107.9 0406 OTHER CHEMICALS 41,666 66,659 24,993- 60 -0- 416,660 306,347 110,313 26.5 500,000 61.3 CHEMICALS 41,666 66,659 24,993- 60 -0- 416,660 306,347 110,313 26.5 500,000 61.3 / Q 0501 ELECTRICAL 38,133 40,509 2,376- 6.2- 343,197 335,434 7,763 2.3 457,600 73.3 l / 0504 WATER 1,250 755 495. 39.6 11,250 11,720 470- 4.2- 15,000 78.1 0505 TELEPHONE 3,900 3,233 667 17.1 39,000 36,996 2,004 5.1 46,800 79.1 UTILITIES 43,283 44,497 1,214- 2.8- 393,447 384,150 9,297 2.4 519,400 74.0 - 0603 GENERAL REPAIRS & MAINT 2,666 16,562 - 13,896- 521.2- 26,660 53,149 26,489- 99.4- 32,000 166.1 0604 OUTSIDE REPAIRS & MAINT. 16,666 7,222 9,444 56.7 166,660 151,837 14,823 8.9 200,000 75.9 REPAIRS & MAINTENANCE 19,332 23,784 4,452- 23.0- 193,320 204,986 11,666- 6.0- 232,000 88.4 0704 JANITORIAL & REFUSE REMOV 1,500 1,083 417 27.8 15,000 14,108 892 5.9 18,000 78.4 HAULING & DISPOSAL 1,500 1,083 417 27.8 15,000 14,108 892 5.9 18,000 78.4 0901 OUTSIDE SAFETY SERVICES 300 0 300 100.0 5,700 6,167 467- 8.2- 7,500 82.2 0902 TECHNICAL SERVICES 5,441 0 5,441 100.0 54,410 44,263 10,147 18.6 65,300 67.8 OUTSIDE SERVICES 5,741 0 5,741 100.0 60,110 50,430 9,680 16.1 72,800 69.3 1103 OPERATING SUPPLIES 1,666 1,627 39 2.3 16,660 16,562 98 .6 20,000 82.8 1104 OPERATING FUEL 1,500 0 1,500 100.0 15,000 7,078 7,922 52.8 18,000 39.3 PREPARED 5/10/11, 14:37:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD '10 /2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 DEPARTMENT OS PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1106 SAFETY SUPPLIES 416 328 88 21.2 4,160 1,078 3,082 74.1 5,000 21.6 MATERIALS & SUPPLIES 3,582 1,955 1,627 45.4 35,820 24,718 11,102 31.0 43,000 57.5 1201 RENTS & LEASES 300 0 300 100.0 3,000 0 3,000 100.0 3,600 .0 1202 PUBLIC AGENCY FEES 1,465 1,140 325 22.2 14,650 8,747 5,903 40.3 17,585 49.7 1204 TUITION REIMBURSEMENT 20 0 20 100.0 200 0 200 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 0 583 100.0 5,830 3,136 2,694 46.2 7,000 44.8 1206 CERTIFICATION & LICENSES 87 0 87 100.0 870 1,049 179- 20.6- 1,051 99.8 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 160 0 160 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 160 5 155 96.9 200 2.5 1212 EMPLOYEE MEMBERSHIPS 94 0 94 100.0 940 396 544 57.9 1,137 34.8 1213 MISCELLANEOUS 25 0 25 100.0 250 0 250 100.0 300 .0 OTHER EXPENSES 2,606 1,140 1,466 56.3 26,060 13,333 12,727 48.8 31,323 42.6 DEPARTMENT NET EXPENSES 254,366 284,302 29,936- 11.8- 2,506,977 2,457,802 49,175 2.0 3,056,414 80 -4 �20 PREPARED 5 /10 /11, 14:37:28 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 OBJ - -- ------- - - - - -- MONTH -TO- DATE -- -- ---- ------- - - - - - - -- - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO --------------------------------------------------`----------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET s 0101 SALARIES & WAGES- MGMNT. 174,112 145,238 28,874 16.6 1,741,120 1,510,749 230,371 13.2 2,089,405 72.3 0102 SALARIES & WAGES -NON MGMT 1,807,393 1,612,607 194,786 10.8 18,073,930 16,686,826 1,387,104 7.7 21,688,912 76.9 0103 SALARIES & WAGES -COMP ADS 50,000 9,342 40,658 81.3 500,000 446,338 53,662 10.7 600,000 74.4 0105 OVERTIME 78,307 52,433 25,874 33.0 783,070 642,258 140,812 18.0 939,874 68.3 0106 STANDBY PAID 18,705 16,015 2,690 14.4 187,050 184,567 2,483 1.3 224,.498 82.2 0110 SALARY VACANCY 58,748- 0 58,748 -100.0 587,480- 0 587,480 -100.0 705,000- .0 0150 CAPITALIZED SALARIES 255,771 227,540 28,231 11.0 2,557,710 2,207,054 350,656 13.7 3,069,329 71.9 0151 OVERTIME 11,741 4,861 6,880 58.6 117,410 58,278 59,132 50.4 140,966 41.3 0152 SALARY VACANCY 7,249- 0 7,249 -100.0 72,490- 0 72,490 -100.0 87,000- .0 SALARIES & WAGES 2,330,032 2,068,036 261,996 11.2 23,300,320 21,736,070 1,564,250 6.7 27,960,984 77.7 0201 WORKERS' COMPENSATION INS 49,113 45,583 3,530 7.2 491,130 488,602 2,528 .5 589,690 82.9 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 25,000 12,156 12,844 51.4 30,000 40.5 0203 FEDERAL MEDICARE TAX 28,135 26,978 1,157 4.1 281,350 262,450 18,900 6.7 337,897 77.7 0204 MEDICAL & HEALTH INSUR 627,898 589,611 .38,287 6.1 6,278,980 6,061,156 217,824 3.5 7,535,041 80.4 0205 RETIREMENT CONTRIBUTION 820,665 707,676 112,989 13.8 8,206,650 7,476,358 730,292 8.9 9,848,291 75.9 0206 DEFERRED COMP- CONTRIB 137,048 124,101 12,947 9.4 1,370,480 1,269,082 101,398 7.4 1,644,926 77.2 0207 DENTAL INSURANCE 76,277 73,325 2,952 3.9 762,770 732,816 29,954 3.9 915,613 80.0 0208 LONG -TERM DISABILITY INS 8,990 8,214 776 8.6 89,900 63,688 6,212 6.9 108,135 77.4 0209 LIFE INSURANCE 16,249 14,834 1,415 8.7 162,490 149,586 12,904 7.9 195,306 76.6 0211 ACCRUED COMPENSATED ADS 0 7,528- 7,528 .0 0 68,545- 68,545 .0 500,000 13.7 - 0212 BENEFIT VACANCY 80,415- 0 80,415 -100.0 804,150- 0 804,150 -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 TOTAL SALARY AND BENEFITS 1.686.460 1,582,794 4,016,492 3,650,830 103,666 6.1 21,189,600 20,268,713 920,887 4.3 25,064,899 80.9 365,662 9.1 44,489,920 42,004,783 2,485,137 5.6 53,025,883 79.2 ,z/ PREPARED 5/10/11, 14:36:56 2011 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION - ---- - ----------------- ---- ---- ---------- ----- ----- -- - --------- -- -- - -- - -- - - -- - - - -- - -- -- -- - - - - -- - --- --- ---- - ----- - - -- - CURRENT ASSETS CASH 474,846.96 REVENUE BOND INVESTMENTS 5,266,000.00 TEMPORARY INVESTMENTS 63,900,000.00 ACCOUNTS RECEIVABLE 1,604,717.29 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCR INTEREST RECEIVABLE 22,958.50 BOND ACCRUED INTEREST A/R 2,202.75 CAD RECEIVABLE 841,608.62 AVAD - ALHAMBRA VLY AR 1,733,993.13 DUE FROM R/E 61,330,292.16 DUE FROM S/I .00 DUE FROM DEBT FUND 5,801,867.35 TOTAL CURRENT ASSETS 139,992,570.76 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 - ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR - BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR - PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RELY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 22,078,564.18 TOTAL NET PROPERTY, PLANT & EQUIPMENT 22.,078,564.18 TOTAL ASSETS .162,071,134.94 LIABILITIES DUE TO .00 DUE TO R/E 102,656,599.11 - DUE TO S/I 25,700.90 - DUE TO DEBT FUND 12,341,829.59 -' ACCOUNTS PAYABLE 115,349.58- PREPARED 5/10/11, 14:36:56 2011 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2011 --------- - ---------------------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ - -- -- - -- -- - ---------- - ------- - ------- - ---------------------- - -------- - -- ------- - -------- SALES TAX PAYABLE 351.75 - DEFERRED TAX AND FEE REV .00 REFUNDABLE CONST BONDS 92,038.40 - UNEARNED INTEREST 8,176.42 - PROJECT RETENTION PAYABLE 259,435,79- TOTAL LIABILITIES ----------- 115,499,481.54 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 35,274,709.76 - EXPENDITURE SUMMARY 4,320.38 REVENUE SUMMARY 11,301,264.02- TOTAL FUND EQUITY ------------- 46,571,653.40- TOTAL LIABILITIES AND FUND EQUITY -------------- 162,071,134.94- -------------- (: D-3 PREPARED 5/10/11, 14:36:58 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY -------------------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 4/30/2011 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 790,763 763,645 27,118- 3.4- 1,799,763 1,750,253 49,510- 2.8- 1,856.,000 94.3 SEWER SERVICE CHARGES 790,763 763,645 27,118- 3.4- 1,799,763 1,750,253 49,510- 2.8- 1,856,000 94.3 1500 MAIN LINES INSPECTION 14,166 0 14,166- 100.0- 141,660 89,017 52,643- 37.2- 170,000 52.4 1600 PLAN REVIEW 6,250 2,674 3,576- 57.2 - 62,500 34,979 27,521- 44.0- 75,000 46.6 1900 OVERTIME INSPECTION 1,666 0 1,666- 100.0- 16,660 7,053 9,607- 57.7- 20,000 35.3 2100 TV REINSPECTION 83 0 83- 100.0- 830 0 830- 100.0- 1,000 .0 3800 RECLAIMED WATER SALES 0 0 0 .0 0 0 0 .0 175,000 .0 4000 FACILITIES CAPACITY FEES 477,583 157,115 320,468- 67.1- 4,775,830 2,419,222 2,356,608- 49.3- 5,731,000 42.2 4100 REBATES TO DISTRICT 83 0 83- 100.0- 830 0 830 - 100.0- 1,000 .0 4200 PUMP ZONE FEES 71,083 4,923 66,160- 93.1- 710,830 328,964 381,866- 53.7- 853,000 38 -6 4400 CAPACITY USE CHARGE 13,333 151 13,182- 98.9- 133,330 136,663 3,333 2.5 160,000 85 -4 4501 INTEREST INCOME 70,833 133,299 62,466 88.2 708,330 315,686 392,644- 55.4- 850,000 37.1 4600 TAX REVENUE 5,628,285 5,228,525 399,760- 7.1- 6,629,135 6,172,266 456,869- 6.9- 6,873,000 89.8 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 2,000 500 33.3 15,000 16,142 1,142 7.6 18,000 89.7 6124 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 50,000 0 50,000- 100.0- 350,000 31,018 318,982- 91.1- 457,000 6.8 OTHER REVENUES 6,334,865 5,52.8,687 806,178- 12.7- 13,544,935 9,551,010 3,993,925- 29.5- 17,813,000 53.6 FUND TOTALS 7,125,628 6,292,332 833,296- 11.7- 15,344,698 11,301,263 4,043,435- 26.4- 19,669,000 57.5 0 PREPARED 5/10/11, 14:41:05 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 4/30/2011 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 PTO 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 0 10,494- 7260 SOLIDS HANDLING IMPRVS 5,520,600 4,501,000 5,423,164 98 30,000 947,240 158 5,892 97,436 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 6,518 26 100,000 6,208 6 1,120 18,482 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 SUE -TOTAL : 7,156,600 6,607,000 6,858,903 96 347,000 1,034,616 298 7,012 297,697 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 270,000 413,000 201,358 75 68.,000 14,717 22 2,822 68,642 7241 WET WEATHER BYPASS IMPS 3,320,000 3,199,000 2,542,186 77 2,200,000 1,794,286 82 238,460 777,814 7248 STANDBY POWER FAC IMPRV 5,432,000 5,432,000 5,342,985 98 1,350,000 2,039,193 151 6,958 89,015 7255 PRIMARY STRUCTURE DEMO 105,000 1,380,000 73,919 70 10,000 323 3 323 31,081 7257 SUB 82 TRANSFORMER REPL 25,000 75,000 24,985 100 50,000 0 0 0 15 7272 ELECTRIC BLOWER RENOV 414,000 988,000 420,600 102 25,000 _ 36,583 146 2,587 6,600- 7276 PIPING RENOVATIONS, PH 5 2,902,000 1,957,000 1,579,496 54 1,690,000 1,374,464 81 22,641 1,322,504 7277 SCB MECHANICAL ROOM 570,000 328,000 393,377 69 250,000 290,.370 116 9,698 176,623 7281 TP ELEVATOR MODERNIZATION 561,000 300,000 87,022 16 250,000 59,571 24 29,180 473,978 7282 PERIMETER FENCING 30,000 78,000 24,236 81 50,000 5,665 11 1,441 5,764 7285 PRIMARY TREATMENT RENOV 100,000 1,405,000 26,681 27 150,000 26,681 18 6,141 73,319 7288 PIPING RENOV PH 6 160,000 1,385,000 125,878 79 5,000 86,273 726 22,472- 34,122 7289 POB SEISMIC UPGRADE 50,000 1,180,000 3,321 7 5,000 3,321 66 499 46,679 7290 OUTFALL IMPROVEMENTS -PH 6 100,000 850,000 73,506 74 25,000 73,506 294 12,174 26,494 7291 PUMP /BLOWER SEISMIC UPGRD 105,000 2,225,000 65,893 63 5,000 65,893 318 6,595 39,107 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,100,000 68,400 68 100,000 53,589 54 941 31,600 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 1,066 1 120,000 1,066 1 1,066 118,934 7296 SEISMIC UPGRADES FOR SCB 150,000 5,305,000 0 0 5,000 0 0 0 150,000 SUB -TOTAL : 14,614,000 29,625,000 11,133,437 76 6,443,000 5,978,260 93 363,998 3,480,563 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 225,000 399,000 125,878 56 30,000 51,348 171 6,622 99,122 7254 TP CATHODIC PROT SYS REPL 600,000 528,000 504,703 84 100,000 320,889 321 9,936 95,297 7265 TP EQUIPMENT REPLACEMENT 950,000 3,627,000 619,911 65 150,000 84,951 57 1,669 330,089 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 1,142,000 571,801 48 10,000 35,335 353 21,116 612,199 SUB -TOTAL 3,159,000 6,157,000 1,972,447 62 340,000 534,473 157 39,343 1,186,553 EXPANSION 7264 PRIMARY TREATMENT EXPANSN 400,000 378,000 390,825 98 4,000 66,566 664 1,058 9,175 (2D PREPARED 5/10/11, 14:41:05 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 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 -- -- --- - - - - -- SUB -TOTAL : 400,000 378,000 390,825. 98 4,000 66,566 664 1,058 9,175 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 542,000 584,000 518,182 96 100,000 158,780 159 6,462 23,818 7267 TP SEISMIC EVALUATION 400,000 281,000 373,876 94 5,000 33,017 660 744 26,124 7287 TP MASTER PLAN UPDATE 40,000 255,000 46,357 116 5,000 46,357 927 7,430 6,357 - SUB -TOTAL : 982,000 1,120,000 938,415 96 110,000 238,154 217 14,636 43,585 UNALLOCATED AUTHORIZATIONS 1,394,3.00. 0 PROGRAM CONTINGENCY 168,700 0 Treatment Plant 27,.874,600 43,887,000 21,294,027 76 7,244,000 7,852,069 108 426,047 6,580,573 PREPARED 5/10/11, 14:41:05 CAPITAL IMPROVEMENT BUDGET PAGE 3 .PROGRAM. /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET RENOVATION 5932 HALL DR SEWER RENOV -PH 2B 1,611,470 1,404,000 1,510,997 94 1,200,000 1,030,270 86 514 100,473 5947 MANHOLE REHAB 60,000 27,000 42,422 71 15,000 13,407 89 0 17,578 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 318,003 45 500,000 318,003 64 6,586 381,997 5952 MARTINEZ SEWER RENOV PH3 1,971,527 1,612,000 1,833,734 93 1,400,000 1,321,392 94 521 137,793 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,370,000 1,420,356 57 2,000,000 836,272 42 115,267 1,080,644 5955 SUSPENDED PIPE SUPPORT 25,000 0 8,159 33 0 8,159 0 78 16,841 5973 NO ORINDA SEWER REN PH 4 300,000 2,110,000 40,096 13 150,000 40,096 27 9,307 259,904 5976 DIABLO RENOVATIONS PH2 200,000 1,825,000 44,285 22 15,000 44,285 295 4,443 155,715 5982 PIPE BURST BLANKET 92,800 185,000 37,219 40 180,000 37,219 21 4,849 55,581. 5987 CS CATHODIC PROT SYS REPL 400,000 604,000 201,984 51 300,000 55,581 19 25,290 198,016 5989 S ORINDA SEWER REN PH5 650,000 2,360,000 727,337 112 200,000 619,541 310 99,927 77,337- 5990 LAFAYETTE SEWER RENOV PH7 550,000 1,550,000 471,771 86 300,000 408,184 136 59,664 78,229 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 2,030,000 269,148 135 300,000 229,396 77 49,570 69,148- 5993 FORCEMAIN ASSESSMENT 50,000 25,000 49,680 99 10,000 29,613 296 964 3.20 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 7,110,546 73 6,760,000 4,994,579 74 376,980 2,693,451 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 550,000 70,375 47 100,000 60,191 60 962 79,625 5965 COLLECTION SYSTM PLANNING 890,000 832,000 834,651 94 150,000 216,895 145 16,653 55,349 5983 FERROUS PIPE COROSION CTL 25,000 12,000 23,679 95 1,000 3,804 380 1,236 1,321 6001 MARTINEZ FACILITIES PLAN 25,000 0 11,610 46 0 11,610 0 8,656 13,390 SUB -TOTAL 1,090,000 1,394,000 940,315 86 251,000 292,500 117 27,507 149,685 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST .200,000 1,654,000 123,819 62 150,000 5,314 4 0 76,181 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,936,000 1,147,866 79 500,000 85,119 17 3,444 299,134 5994 LAF -P HILL RD TRUNK SEWER 345,000 1,700,000 276,069 80 520,000 264,473 51 12,038 68,931 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 138,706 0 1,483 20,194 6483 10 -11 DEVELOPMNT SEWERAGE 700,000 1,000,000 419,239 60 1,000,000 419,239 42 38,321 280,761 SUB -TOTAL 2,850,900 6,290,000 2,105,699 74 2,170.,000 912,851 42 55,286 745,201 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 820,000 580,000 795,723 97 150,000 506,846 338 8,593- 24,277 5995 SR AND MTZ BYPASS PUMPS 55,000 950,000 32,389 59 425,000 32,389 8 2,858 22,611 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 6003 SR PS DRY WTHR PUMP RPLCM 25,000 579,000 0 0 0 0 0 0 25,000 6162 PS SAFETY IMPROVEMENTS 95,000 87,000 76,163 80 21,000 10,160 48 10,000 18,837 0 PREPARED 5/10/11, 14:41:05 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 --------------------------------------------------------------------------------------------------------------------------------------- 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 SUB -TOTAL : 1,439,000 3,040,000 1,255,959 87 691,000 598,335 87 4,265 183,041 OTHER PROJECTS 5997 CNWS FACILITY PLAN 160,000 100,000 68,515 43 40,000 68,51.5 171 6,390 91,485 SUB -TOTAL : 160,000 100,000 68,515 43 40,000 68,515 171 6,390 91,485 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 561,000 571,947 87 13,000 6,496 50 153 84,053 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 4,566,567 97 81,500 179,524 220 153 164,598 UNALLOCATED AUTHORIZATIONS 3,997,773 0 PROGRAM CONTINGENCY 261,000 0 Collection System 24,333,835 38,424,165 16,047,601 66 9,993,500 7,046,304 71 470,581 8,286,234 PREPARED 5 /10 /11, 14:41:05 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 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 0 376,877 SUB -TOTAL : 446,700 700,000 69,823 16 700,000 69,823 10 0 376,877 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 4,963,000 5,218,000 4,386,781 88 660,000 456,111 69 89,823 576,219 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 4,604,010 84 760,000 479,879 63 89,823 858,990 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 9,403,264 68 6,080,000 5,094,377 84 526,443 4,529,736 8210 KIEWIT PARCEL DEVELOPMENT 300,000 287,000 136,162 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 0 5,907 8217 CAP IMP PLAN & BUDGET 663,000 1,134,000 548,889 83 110,000 70,225 64 13,182 114,111 8219 HOB 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 HOB 460,000 2,009,000 438,771. 95 1,005,000 180,733 18 32,803 21,229 8228 DISTRICT EASEMENT ACQUIS 250,000 450,000 235,820 94 100,000 103,362 103 12,964 14,180 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 103,331 80 4.0,000 58,967 147 2,078 26,669' 8230 CAPITAL LEGAL SERVICES 210,000 560,000 28,230 13 70,000 28,230 40 1,850 181,770 8231 SEISMIC IMPS - RENTAL PROP 65,000 340,000 7,830 12 320,000 7,830 2 413 57,170 9999 CAPITAL PROJECT CLEARING 0 10,.000 47,753 0 1,000 43,255 326 0 47,753 - SUB -TOTAL : 18,927,000 21,400,000 13,242,232 70 8,343,000 5,977,184 72 589,733 5,684,768 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 2,602,092 0 PROGRAM CONTINGENCY 57,050 0 General Improvements 27,686,500 27,933,658 18,106,723 65 .9,93.2.,000 6,579,207 66 679,556 9,579,777 0 PREPARED 5/10/11, 14:41:05 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2011 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 1,449,000 930,288 107 340,000 232,347 68 19,359 61,288- 7259 RECYCLED WATER PLANNING 709,500 1,712,000 827,946 117 145,000 310,703 214 25,573 118,446- 7261 RW CATHODIC PROTECTION 20,000 44,000 10,084 50 5,000 4,735 95 4,735 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 190,000 62,464 27 60,000 62,464 104 4,664 167,536 SUB -TOTAL : 1,828,500 3,395,000 1,830,782 100 550,000 610,249 111 54,331 2,282 - UNALLOCATED AUTHORIZATIONS 260,000 0 PROGRAM CONTINGENCY 50,000 0 Recycled Water 2,138,500 3,395,000 1,830,782 86 550,000 610,249 111 54,331 307,718 GRAND TOTAL 82,033,435 113,639,823 57,279,133 0 27,719,500. 22,087,829 0 1,630,515 24,754,302 Ci1j, CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS APRIL, 2011 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 3 The estimated yield as of April, 2011 was 0.450% (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 0.37891/. (5) The market value of the portfolio on April 30, 2011 was $63,946,673.27. 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. 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) 43,900,000 33,500,000 11,600,000 43,900,000 43,955,408.60 13,625.75 116,000.08 129,625.83 (1,200,000) 877 U.S. GOVT T -Bill 04/26/10 04/07/11 0.407 0 4,015,000 (4,015,000) 0 0.00 267.67 12,223.41 12,491.08 878 General Electric Comm Pa 12121/10 06/20/11 0.310 5,000,000 5,000,000 5,000,000 5,000,000.00 1,293.68 4,355.41 5,649.09 880 Toyota Motor Credit Comm Pa 04/25/11 07125111 0.250 4,996,840 0 5,000,000 5,000,000 4,997,166.17 208.33 0.00 208.33 881 Bank of America Comm Pa 04/25/11 07125111 0.220 4,997,219 0 5,000,000 5,000,000 4,996,490.17 183.33 0.00 183.33 882 U.S. GOVT T -Bill 04/25/11 10/20/11 0.112 4,997,281 0 5,000,000 5,000,000 4,997,608.33 91.67 0.00 91.67 26,600,000 (4) 63,891,340 42,515,000 (5,215,000) 63,900,000 63.946,673.27 15,670.43 132,578.90 148,249.33 (3) (5) (6) 5,305.93 8,704.29 14,010.22 20,976.36 141,283.19 162, 259.55 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 3 The estimated yield as of April, 2011 was 0.450% (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 0.37891/. (5) The market value of the portfolio on April 30, 2011 was $63,946,673.27. 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. CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND 2009 BOND ISSUANCE - CONSTRUCTION BOND TEMPORARY INVESTMENTS APRIL, 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 11124/09 - -- (1) 5,266,000 5,896,000 (630,000) 5,266,000 5,272,646.51 (4) 2,134.11 27,288.94 29,423.05 Series B Proceeds State of Ca. LAIF 12103/09 0 232,000 (232,000) 0 0.00 (4) 68.65 16,061.22 16,129.87 (3) 5,266,000 6,128,000 (862,000) 5,266,000 5,272,646.51 2,202.76 43,350.16 45,552.92 (2) 1,530.14 413.98 1,944.12 3,732.90 43,764.14 47,497.04 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2011 was 0.450 0/a (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 0.450% 3� (4) The market value of the portfolio on April 30, 2011 was $5,272,646.51. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/10/11, 14:36:56 2011 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2011 003 SELF- INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 77,842.33 TEMPORARY INVESTMENTS 4,800,000.00 ACCR INTEREST RECEIVABLE 1,809.86 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 --- --- - - - --- 6,882,264.93 LIABILITIES DUE TO R/E 1,814,149.35 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000:00 - .UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 2,8.14,149.35 - 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 645,880.36 REVENUE SUMMARY 876,609.02- TOTAL FUND EQUITY 4,068,115.58 TOTAL LIABILITIES AND FUND EQUITY - 6.,882,264.93 --- -- --------- 33 PREPARED 05/10/11, 14:38:08 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 10/2011 PERIOD ENDING: 04/30/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET 709 584 125- 17.63 -- 7,090 4,427 2,663- 37.56- 8,510 52.02 0 0 0 .00 0 7,500 7,500 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 709 584 125- 17.63- 7,090 11,927 4,837 68.22 8,510 140.15 1,658 1,446 212- 12.79- 16,580 10,676 5,904- 35.61- 19,900 53.65 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 1,658 1,446 212- 12.79- 16,580 10,676 5,904- 35.61- 19,900 53.65 715 489 226- 31.61- 7,150 4,006 3,144- 43.97- 8,590 46.64 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 850,000 850,000 0 .00 850,000 100.00 0 0 0 .00 0 0 0 .00 30,000 .00 715 --- --- - - - - -- 489 ------- --. - - -- 226- 31.61- 857,150 854,006 3,144- .37- 888,590 96.11 3,082 -- 2,520 -- -- - - - - -- --- 562- - - 18.23- - - -- ------ - - - - -- 880,820 ------ - - - - -- ------ 876,609 - - - - -- --- 4,211- - - - - -- ------ .48- - - - - -- 917,000 --- - - 95.60 - - -- 0 PREPARED 05/10/11, 14:38:04 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING SVS 1426 CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1. SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 10/2011 PERIOD ENDING: 04/30/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance 96 Budget Actual Variance BUDGET % 20,833 10,981 9,852 47.29 208,330 75,286 133,044 63.86 250,000 30.11 4,166 12,618 8,452- 202.88 - 41,660 49,881 8,221- 19.73- 50,000 99.76 7,083 1,375 5,708 80.59 70,830 106,321 35,491- 50.11- 85,000 125.08 32,082 24,974 7,108 22.16 320,820 231,489 89,331 27.84 385,000 60.13 0 0 0 .00 0 0 0 .00 0 .00 416 0 416 100.00 4,160 0 4,160 100.00 5,000 .00 0 0 0 .00 2,500 197 2,303 92.12 5,000 3.94 416 0 416 100.00 6,660 197 6,463 97.04 10,000 1.97 0 0 0 .00 0 0 0 .00 0 .00 11666 0 1,666 100.00 14,994 45 14,949 99.70 20,000 .23 0 0 0 .00 5,000 0 5,000 100.00 10,000 .00 0 0 0 .00 415,000 308,629 106,371 25.63 415,000 74.37 0 0 0 .00 115,000 105,520 9,480 8.24 115,000 91.76 333 0 333 100.00 3,330 0 3,330 100.00 4,000 .00 0 0 0 .00 0 0 0 .00 1,000 .00 1,999 0 1,999 100.00 553,324 414,195 139,129 25.14 565,000 73.31 34,497 24,974 9,523 ------------ 27.61 880,804 645,880 234,924 26.67 960,000 67.2.8 C_j_ CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS APRIL, 2011 INVESTMENTS INTEREST INCOME DATE OF ANNUAL NO. ISSUER TYPE PURCHASE MATURITY YIELD CASH OUTLAY B.O.M. FACE VALUE PURCHASE (MATURITY) E.O.M. FACE VALUE E.O.M MARKET VALUE CURRENT MONTH B.O.M. E.O.M. CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - - - -- (1) 4,900,000 4,900,000 (100,000) 4,800,000 4,806,058.34 1,809.86 16,456.02 18,265.88 (3) 4,900,000 4,900,000 (100,000) 4,800,000 4,806,058.34 1,809.86 16,456.02 18,265.88 (2) 709.85 232.29 942.14 2,519.71 16,688.31 19,208.02 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2011 was 0.450 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. 6� (3) The weighted average yield of the total Self- Insurance portfolio is 0.450 %. (4) The market value of the portfolio on April, 2011 was $4,806,058.34. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/10/11, 14:36:56 2011 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 10/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2011 -- --- - - - -- - - - - - -- - ------- -- - --------- 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 SIC 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 SIC 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- 37 PREPARED 05/10/11, 14:38:00 PROGRAM DEBTREV 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 CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 04/30/2011 PAGE 1 ACCOUNTING PERIOD 10/2011 - - - - -- 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 10.0.00 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 - - -- 0 38 PREPARED 05/10/11, 14:37:53 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 04/30/2011 PAGE 1 ACCOUNTING PERIOD 10/2011 - - - - -- 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 D-59