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03.c. Receive May 2011 Financial Statements
FINANCIAL STATEMENT SUMMARY May, 2011 O & M Revenue May -11 Actual Budget Variance O & M Expenses 4,220 4,696 476 10.1% Prepared by: T. Smithey I✓ YEAR -TO -DATE Actual Budget Variance 49,432 50,593 (1,161) -2.3% YEAR -TO -DATE Actual Budget Variance 52,594 57,381 4,787 8.3% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 1,818 Directors Fees & Expenses 38 Chemicals 375 Utilities 518 Repairs & Maintenance 770 Hauling & Disposal 141 Professional & Legal 57 Outside Services 363 Materials & Supplies 178 Other Expenses 529 4,787 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 4,787 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAW yield as of May, 2011 was 0.413 %. YEAR -TO -DATE Sewer Construction Revenue 11,362 Expense 24,256 Over /Under 12,894 3.c. CENTRAL CONTRA COSTA SANITARY DISTRICT June 20, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF oK FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending May, 2011: Expense Favorablel(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 40,532,050 38,714,311 1,817,739 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 1,624,239 1,249,143 375,096 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 3,988,962 3,470,598 518,364 Lower from delay in billings. May bills not yet received. Repairs & Maintenance 3,211,664 2,441,702 769,962 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 1,972,472 1,609,907 362,565 Lower primarily due to Technical Services budgeted for in the first half of the year now expected to occur at the end of the fiscal year. Additional savings from less outside consulting services needed than was anticipated. Materials & Supplies 1,775,577 1,597,588 177,989 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 2,012,981 1,483,563 529,418 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. CENTRAL CONTRA COSTA SANITARY DISTRICT June 20, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending May, 2011: Revenue Categories Facilities Capacity Fees Favorable /(Unfavorable) Budgeted Actual Variance 5,253,413 2,606,523 (2,646,890) Pump Zone Fees 781,913 356,861 (425,052) Interest Income 779,163 397,630 (381,533) Tax Revenue 6,629,135 5,928,370 (700,765) Explanation Less than anticipated capacity fee revenue. Development continues to be slow. See explanation above for Facilities Capacity Fees. Budgeted I%, but actual average was less than 0.4 %. Lower due to continued declining property values. We anticipate year -end results to be slightly more favorable. PREPARED 6/08/11, 14:44:09 2011 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L - ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2011 -- ----------- ---------------- -- --- --- -- - ---- -- - -' ---- - - - - -- - - 001 RUNNING EXPENSE - - - - - -- - - - - - -- - -- - - - - - - -- - -------- ------------ -------- --------- -- - -- - - -- - -- ---- ----- --- --- --- --- CURRENT ASSETS CASH 150,296.52 - PETTY CASH 2,500.00 PAYROLL CLEARING 2,500.00 - ACCOUNTS RECEIVABLE 74,871.91 ALLOWANCE FOR UNCOLL A/R 6,565,185.57 .00 OVERTIME INSPECTION A/R 4,405.00 ACCOUNTS RECEIVABLE -COBRA 2,389.65 - A /R -SSC DIRECT BILL 1,515.28 COMPUTER PURCHASE PROGRAM 11,655.16 - DEPOSITS TO BANK ESCROW 101,391.49 PREPAID INSURANCE 20,617.74 PREPAID EXPENSES 672,293.66 PREPAID RETIREMENT 2,238,643.18 - SUPPLIES & MATERIAL INV 1,884,731 -89 DUE FROM 3,521,255.42 -00 DUE FROM SIC 103,580,576.18 DUE FROM S/I 1,814,149.35 - DUE FROM DEBT FUND 187,119.25 - TOTAL CURRENT ASSETS 110,449,063.22 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 51759,209.92 ACC DEPR- VEHICLES 3,521,255.42 - RECY WATER INFRASTRUCTURE 12,281,480.00 ACCUM DEPRC-RECY 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 697,234,217.59 LIABILITIES DUE TO SIC 65,335,108.39- co PREPARED 6/08/11, 14:44:09 2011 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2011 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ - - -- - ----- - -- - - - - -- - ------------------ ---------- ----------- ---- -- ---- --------------- - DUE TO S/I 1,977,000.3.4 - DUE TO DEBT FUND 44,066,873.12 - ACCOUNTS PAYABLE 253,079.49 - SALES TAX PAYABLE 4,742.27 - ACCRUED. WAGES PAYABLE 814,372.28 - 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 815,073.65- UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,114.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,195.27 HEALTH NET 2,170.93 - OCCUPATIONAL HEALTH .00 DISABILITY INS 36.71 LIFE INS 33.69 DELTA DENTAL 89.63 - POST EMP. BENEFIT -OPEB 160,177.71 OPEB TRANSITIONAL LIAB .00 CAFETERIA PLAN PAYABLE 52,909.30 - PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE 8,303.35 - ACCRUED COMPENSATED ABS. 4,679,863.66 - REFUNDABLE DEPOSITS 82,979.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 51,446.17 - REIMBURSEMENT FEES 58,056.95- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP POST EMPLOYMENT BENEFITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 148,580,733.38 84,449,905.51 75,301,279.00 266,151,609.79 .00 7,855,588.17 52,593,637.81 49,432,000.08 118.056.739.47- 579,177,478.12- 697,234,217.59- 0 PREPARED 6/08/11, 14:44:11 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 2300 SEWER SVC CHRG - COUNTY 2400 SEWER SVC CHRG- DIRECT 2500 SEWER SVC CHRG -PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES - CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT /APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES. 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3800 RECLAIMED WATER SALES 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 4600 TAX REVENUE 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMS 6000 MISCELLANEOUS INCOME 6300 PARTNERING 6400 RIGHT -OF -WAY FEES OTHER REVENUES FUND TOTALS 11,583 0 0 2,416- 9.167 0 0 16,666 6,666 1,083 36,250 166 2,530 0 666 0 53,416 0 40,000 1,166 0 0 0 3,000 0 0 166 13,116 3,698- 947 11,361 - 996- 0 0 13,647 6,022 1,513 28,262 803 0 4,508 690 0 30,521 0 20,432 0 1 0 0 2,434 1,093 0 0 161,775 109,926 170.942 108.930 1,533 13.2 127,413 98,147 3,698- .0 47,900,000 46,846,698 947 .0 788,000 830,648 8,945 -370.2 26,576- 91,596 10,163- 110.9- 48,788,837 47,683,897 0 .0 0 0 0 .0 0 0 3,019- 18.1- 183,326 149,113 644- 9.7- 73,326 55,854 430 39.7 11,913 12,311 7,988- 22.0- 398,750 339,241 637 383.7 1,826 3,138 2,530- 100.0- 88,300 65,196 4,508 .0 80,250 84,733 24 3.6 7,326 6,340 0 .0 14,250 11,829 22,895- 42.9- 587,576 585,043 0 .0 0 4,500 19,568- 48.9- 160,000 183,219 1,166- 100.0- 12,826 19,224 1 .0 0 4,001- 0 .0 0 0 0 .0 150,000 183,590 566- 18.9- 33,000 29,805 1,093 .0 0 16,638 0 .0 0 0 166 - 100.0- 1,826 2,328 51,849- 32.1- 1,804,495 1,748,101 29,266- 23.0- 139,000 70.6 1,053,302- 2.2- 49,245,000 95.1 42,648 5.4 788,000 105.4 65,020 -244.7 29,000 -315.8 1,104,940- 2.3- 50,143,000 .95.1 0 .0 9,100,000 .0 0 .0 9,100,000 .0 34,213- 18.7- 200,000 74.6 17,472- 23.8- 80,000 69.8 398 3.3 13,000 94.7 59,509- 14.9- 435,000 78.0 1,312 71.9 2,000 156.9 23,104- 26.2- 151,300 43.1 4,483 5.6 107,000 79.2 986- 13.5- 8,000 79.3 2,421- 17.0- 19,000 62.3 2,533- .4- 641,000 91.3 4,500 .0 2,000 225.0 23,.219 14.5 240,000 76.3 6,396 49.9 14,000 137.3 4,001- .0 152,000 2.6- 0 .0 0 .0 33,590 22.4 200,000 91.8 3,195- 9.7- 817,000 3.6 16,638 .0 0 .0 0 .0 0 .0 502 27.5 2,000 116.4 56,394- 3.1- 3,083,300 56.7 62,012- 36.3- 50,593,332 49,431,.998 1,.161,.334- 2.3- 62,326,300 79.3 0 PREPARED 6/08/11, 14:44:14 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 ------------------------------ --- -------- -------------- - -- -- - - - -- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO -DATE ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 174,112 151,219 0102 SALARIES & WAGES -NON MGMT '1,807,393 1,628,880 0103 SALARIES & WAGES -COMP ABS 50,000 54,620 0105 OVERTIME 121,990 78,307 44,401 0106 STANDBY PAID 18,705 13,961 0110 SALARY VACANCY 0211 58,748- 0 SALARIES & WAGES 2,069,769 0201 WORKERS' COMPENSATION INS 46,639 0202 STATE UNEMPLOYMENT INSUR 2,500 0203 FEDERAL MEDICARE TAX 24,990 0204 MEDICAL .& HEALTH INSUR 586,832 0205 RETIREMENT CONTRIBUTION 729,499 0206 DEFERRED COMP. CONTRIB 121,990 0207 DENTAL INSURANCE 71,244 0208 LONG -TERM DISABILITY INS 8,026 0209 LIFE INSURANCE 14,991 0211 ACCRUED COMPENSATED ABS 0 0212 BENEFIT VACANCY 80,415- 0213 OPEB CONTRIBUTION 0 EMPLOYEE BENEFITS 1,526,296 0250 CAPITALIZED ADM OVERHEAD 304,515 CAPITALIZED ADM OVERHEAD 304,515 TOTAL LABOR CHARGES 3,291,550 0301 DIRECTOR MEETING FEES 5,299 0302 BOARD TRAINING & CONF 3,833 DIRECTORS FEES & EXPENSES 9,132 0402 LIME 18,000 0403 POLYMER 37,500 0404 BOILER CHEMICALS 4,500 0406 OTHER CHEMICALS 51,266 0407 HYPOCHLORITE 35,483 CHEMICALS 146,749 0501 ELECTRICAL 72,415 0502 NATURAL GAS 241,499 0503 LAND -FILL GAS 46,166 0504 WATER 7,415 0505 TELEPHONE 21,000 UTILITIES 388,495 1,893,081 45,420 4,027 23,821 554,361 656,780 116,437 68,147 7,177 13,338 12,988 0 0 1,476,520 293,534 - 293.534- 22,893 13.1 1,915,232 1,661,968 178,513 9.9 19,881,323 18,315,703 4,620- 9.2- 550,000 500,958 33,906 43.3 861,377 686,659 4,744 25.4 205,755 198,528 58,748 -100.0 646,228- 0 176,688 8.5 22,767,459 21,363,816 1,219 2.6 513,029 512,372 1,527- 61.1- 27,500 16,183 1,169 4.7 274,890 256,288 32,471 5.5 6,455,152 6,284,711 72,719 10.0 8,024,489 7,374,288 5,553 4.6 1,341,890 1,260,086 3,097 4.3 783,684 758,759 849 10.6 88,286 80,871 1,653 11.0 164,901 152,049 12,988 .0 0 81,533- 80,415 -100.0 884,565- 0 0 .0 4,325,000 3,801,364 49,776 3.3 21,114,256 20,415,438 10,981- 3.6 3,349,665- 3,064,943 10,981- 3.6 3,349,665- 3,064,943 253,264 13.2 2,089,405 79.5 1,565,620 7.9 21,688,912 84.4 49,042 8.9 600,000 83.5 174,718 20.3 939,874 73.1 7,227 3.5 224,498 88.4 646,228 -100.0 705,000- .0 1,403,643 6.2 24,837,689 86.0 657 .1 559,913 91.5 11,317 41.2 30,000 53.9 18,602 6.8 300,095 85.4 170,441 2.6 7,042,183 89.2 650,201 8.1 8,754,214 84.2 81,804 6.1 1,464,138 86.1 24,925 3.2 855,142 88.7 7,415 8.4 96,488 83.8 12,852 7.8 180,120 84.4 81,533 .0 500,000 16.3- 884,565 -100.0 965,000- .0 523,636 12.1 4,325,000 87.9 698,818 3.3 23,142,293 88.2 284,722- 8.5 3,654,256- 83.9 y 284,722- 8.5 3,654,256- 83.9 3,076,067 215,483 6.5 40,532,050 38,714,311 1,817,739 4.5 44,325,726 87.3 4,297 1,002 18.9 58,289 49,064 9,225 15.8 63,595 77.2 1,992 1,841 48.0 42,163 1.3,183 28,980 68.7 46,060 28.7 6,289 2,843 31.1 100,452 62,247 38,205 38.0 109,595 56.8 17,126 874 4.9 208,000 170,904 37,096 17.8 226,000 75.6 9,776 27,724 73.9 412,500 341,064 71,436 17.3 450,000 75.8 9,890 5,390- 119.8- 49,500 36,553 12,947 26.2 54,000 67.7 44,928 6,338 12.4 563,726 409,967 153,759 27.3 615,000 66.7 31,586 3,895 11.0 390,513 290,655 99,858 25.6 426,000 68.2 113,3.08 33,441 22.8 1,624,239 1,249,143 375,096 23.1 1,771,000 70.5 83,349 10,934- 15.1- 758,432 744,657 13,775 1.8 869,000 85.7 198,243 43,256 17.9 2,416,489 2,120,053 296,436 12.3 2,866,000 74.0 0 46,166 100.0 507,826 346,361 161,465 31.8 554,000 62.5 1,460 5,955 80.3 79,815 58,571 21,244 26.6 89,000 65.8 20,175 825 3.9 226,400 200,956 25,444 11.2 252,000 79.7 303,227 85,268 21.9 3,988,962 3,470,598 518,364 13.0 4,630,000 75.0 PREPARED 6/08/11, 14:44:14 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 - OBJ ---- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 10,562 20,919 10,357- 98.1- 116,182 125,265 9,083- 7.8- 126,750 98.8 0602 VEHIC /EQUIP REPAIR MAINT 7,500 14,605 7,105- 94.7- 82,500 77,515 4,985 6.0 90,000 86.1 0603 GENERAL REPAIRS & MAINT 78,703 82,441 3,738- 4.7- 865,733 749,618 116,115 13.4 944,500 79.4 0604 OUTSIDE REPAIRS & MAINT. 160,759 73,092 87,667 54.5 1,786,526 1,157,802 628,724 35.2 1,948,250 59.4 0605 COMPUTER REPAIRS & MAINT 21,611 15,508 6,103 28.2 328,647 316,678 11,.969 3.6 350,286 90.4 0606 REAL PROPERTY REPAIRS 2,916 0 2,916 100.0 32,076 14.,824 17,252 53.6 35,000 42.4 REPAIRS & MAINTENANCE 282,051 206,565 75,486 26.8 3,211,664 2.,441,702 769,962 24.0 3,494,786 69.9 0701 ASH REMOVAL 12,000 10,707 1,293 10.8 135.,000 126,528 8,472 6.3 147,000 86.1 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 22,913 1,423 21,490 93.8 25,000 5.7 0703 GRIT REMOVAL 6,800 8,071 1,271- 18.7- 75,200 64,828 10,372 13.8 82,000 79.1 0704 JANITORIAL & REFUSE REMOV 20,285 7,665 12,620 62.2 222,610 202,180 20,430 9 -2 243,460 83.0 0705 SPOILS REMOVAL 0 0 0 .0 0 0 0 .0 1 .0 0706 HAZARDOUS WASTE DISPOSAL 48,916 35,365 13,551 27.7 407,076 326,598 80,.478 19.8 486,000 67.2 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 50,000 .0 HAULING& DISPOSAL 90,084 61,808 28,276 31.4 862,799 721,557 141,242 16.4 1,033,461 69.8 0801 PROFESSIONAL SERVICES 12,087 3,755 8,332 68.9 132,957 53,024 79,933 60.1 145,060 36.6 0802 LEGAL SERVICES -BOARD 5,166 5,046 120 2.3 56,826 55,571 1,255 2.2 62,000 89.6 0803 LEGAL SERVICES -STAFF 24,422 32,503 8,081- 33.1- 259,926 284,444 24,518- 9.4- 293,100 97.0 PROFESSIONAL & LEGAL SERV 41,675 41,304 371 .9 449,709 393,039 56,670 12.6 500,160 78.6 0901 OUTSIDE SAFETY SERVICES 8,624 8,242 382 4.4 100,564 63,518 37,046 36.8 111,000 57.2 0902 TECHNICAL SERVICES 133,230 122,499 10,731 8.1 1,454,280 1,154,067 300,213 20.6 1,598,950 72.2 0903 DATA PROCESSING SERVICES 0 76 76- .0 400 276 124 31.0 400 69.0 0904 OTHER PUBLIC AGENCY SERVS 4,066 6,049 1,983- 48.8- 329,976 314,741 15,235 4.6 334,050 94.2 0905 REPROGRAPHIC SERVICES 1,599 805 794 49.7 17,589 4,194 13,395 76.2 19,200 21.8 0906 RECRUITMENT 6,333 4,107 2,226 35.1 69,663 73,111 3,448- 4.9- 76,000 96.2 OUTSIDE SERVICES 153,852 141,778 12,074 7.8 1,972,472 1,609,907 362,565 18.4 2,139,600 75.2 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 -0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 15,291 14,996 295 1.9 165,453 106,652 58,801 35.5 183,560 58.1 1102 GASOLINE, OIL & FUEL 17,729 14,214 3,515 19.8 195,019 207,707 12,688- 6.5- 212,750 97.6 1103 OPERATING SUPPLIES 102,140 115,846- 13,706- 13.4- 1,137,140 1,036,118 101,022 8.9 1,239,450 83.6 1104 OPERATING FUEL 4,833 0 4,833 100.0 53,163 7,253 45,910 86.4 58,000 12.5 1105 LABORATORY SUPPLIES 11,083 25,747 14,664- 132.3- 121,913 143,686 21,773- 17.9- 133,000 108.0 1106 SAFETY SUPPLIES 9,393 10,483 1,090- 11.6- 102,889 94,792 8,097 7.9 112,965 83.9 1108 INVENTORY OVER /SHORT 0 798- 798 .0 0 1,380 1,380- .0 0 .0 MATERIALS & SUPPLIES 160,469 180,488 20,019- 12.5- 1,775,577 1,597,588 177,989 10.0 1,939,725 82.4 1201 RENTS & LEASES 18,563 13,717 4,846 26.1 203,860 "143,862 59,998 29.4 227,910 63..1 1202 PUBLIC AGENCY FEES 27,883 18,126 9,757 35.0 306,613 337,802 31,189- 10.2- 333,687 101.2 1203 PUBLIC INFORMATION 30,206 3,248 26,958 89.2 332,266 304,329 27,937 8.4 362,500 84.0 C-5) PREPARED 6/08/11, 14:44:14 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 OBJ - ----------- - -- - - -- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 2,017 2,126 109- 5.4- 27,187 11,438 15,749 57.9 31,250 36.6 1205 TECH TRAIN, CONF & MEETS 25,419 25,252 167 .7 283,709 172,670 111,039 39.1 311,025 55.5 1206. CERTIFICATION & LICENSES 797 2,373 1,576- 197.7- 17,472 11,700 5,772 33.0 20,430 57.3 1207 CLAIMS 841 0 841 100.0 8,451 891 7,560 89.5 10,100 8.8 1208 SUBSCRIPTION /.PUBLICATION 2,705 1,962 743 27.5 30,755 21,926 8,829 28.7 33,573 65.3 1209 MILEAGE REIMBURSEMENTS 562 565 3- .5- 6,062 3,635 2,427 40.0 6,880 52.8 1210 PUBLIC NOTICES 411 1,064 653- 158.9- 4,521 5,157 636- 14.1- 4,950 104.2 1211 OUTSIDE ORGANIZATION FEES 15,305 15,640 335- 2.2- 253,728 258,509 4,781- 1.9- 268,700 96.2 1212 EMPLOYEE MEMBERSHIPS 2,423 3,946 1,523- 62.9- 33,844 27,859 5,985 17.7 36,363 76.6 1213 MISCELLANEOUS 2,725 1,364 1,361 49.9 29,975 13,475 16,500 55.0 32,800 41.1 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 24,538 8,091 16,447 67.0 41,500 19.5 OTHER EXPENSES 131,815 89,383 42,432 32.2 2,012,981 1,483,563 529,418 26.3 2,171,668 68.3 NET EXPENSES 4,695,672 4,220,217 475,655 10.1 57,380,905 52,593,655 4,787,250 8.3 62,965,721 83.5 TOTAL EXPENSE 4,695,872 4,220,217 475,655 10.1 57,380,905 52,593,655 4,787,250 8.3 62,965,721 83.5 �J PREPARED 6/08/11, 14:44:14 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 ------------------------------------------------------- OBJ ------- - - - - -- -- ---- --- MONTH -TO- DATE------- - - - - -- -------- ---- ---- - -- - ----- ----- - - -- -- YEAR -TO- DATE-------- --- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 20,833 133,516 112,683 - 540.9- 229,163 208,802 20,361 8.9 250,000 83.5 1421 LEGAL SERVICES 6,248 31,698 25,450- 407.3- 67,062 81,624 14,562- 21.7- 1 75,.000 108.8 1422 TECHNICAL SERVICES 7,083 1,098 5,985 84.5 85,413 107,616 22,203- 26.0- 100,000 107.6 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 3,663 0 3,663 100.0 4,000 .0 1426 CLAIMS ADJUSTMENT 0 0 0 .0 0 - 0 0 .0 1,000 .0 INSURANCE PREMIUMS 34,497 166,312 131,815- 382.1- 915,301 812,191 103,110 11.3 960,000 84.6 NET EXPENSES 34,497 166,312 131,815- 382.1- 915,301 812,191 103,110 11.3 960,000 .84.6 F a Ad� L w6v� PREPARED 6/08/11, 14:44:14 SELF INSURANCE EXPENSE REPORT - PAGE 5 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 -------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1250 1998 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1251 2002 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1252 RECYC H2O INTEREST EXP 0 0 0 .0 34,735 34,735 0 .0 34,735 100.0 1253 2009 BOND DEBT EXPENSE 0 0 0 .0 1,345,999 1,345,997 2 .0 2,027,168 66.4 OTHER EXPENSES 0 0 0 -0 1,380,734 1,380,732 2 .0 2,061,903 67.0 NET EXPENSES 0 0 0 .0 1,380,734 1,380,732 2 .0 2,061,903 67.0 ■ PREPARED 6/08/11, 14:44:14 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 ----------------------------------------------------------------- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE BUDGET % SALARIES & WAGES 414,036 409,532 4,504 1.1 4,554,396 4,467,505 86,891 1.9 4,968,501 89.9 EMPLOYEE BENEFITS 474,208 479,673 5,465- 1.2- 9,541,288 9,267,539 273,749 2 -9 10,515,999 88.1 CAPITALIZED ADM OVERHEAD 3,783- 3,960- 177 4.7- 41,613- 30,509- 11,104- 26.7 45,405- 67.2 DIRECTORS FEES & EXPENSES 9,132 6,289 2,843 31.1 100,452 62,247 38,205 38.0 109,595 56.8 UTILITIES 10,749 10,212 537 5.0 118,239 125,609 7,370- 6.2- 129,000 97.4 REPAIRS & MAINTENANCE 21,343 11,309 10,034 47.0 341,276 287,351 53,925 15.8 362,975 79.2 PROFESSIONAL & LEGAL SERV 31,169 23,517 7,652 24.6 342,059 293,484 48,575 14 -2 374,060 78.5 OUTSIDE SERVICES 80,805 63,257 17,548 21.7 1,074,505 886,696 187,809 17 -5 1,155,350 76.7 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 14,063 13,312 751 5.3 166,378 137,695 28,683 17.2 182,525 75.4 OTHER EXPENSES 43,417 17,069 26,348 60.7 936,767 589,383 347,384 37.1 1,000,660 58.9 ADMINISTRATION 1,095,139 1,030,210 64,929 5.9 17,983,747 16,937,000 1,046,747 5.8 19,603,260 86.4 SALARIES & WAGES 466,446 428,337 38,109 8.2 5,130,906 4,856,820 274,086 5.3 5,597,424 86.8 EMPLOYEE BENEFITS 290,648 272,493 18,155 6.2 3,197,128 3,110,860 86,268 2.7 3,488,131 89.2 CAPITALIZED ADM OVERHEAD 287,569- 278,974- 8,595- 3.0 3,163,259- 2,882,006- 281,253- 8.9 3,450,845- 83.5 UTILITIES 5,965 5,606 359 6.0 61,015 52,284 8,731 14.3 71,600 73.0 REPAIRS & MAINTENANCE 8,094 981 7,113 87.9 91,634 80,193 11,441 12.5 99,761 80.4 HAULING & DISPOSAL 50,471 36,541 13,930 27.6 424,181 348,617 75,564 17.8 554,660 62.9 PROFESSIONAL & LEGAL SERV 8,006 7,515 491 6.1 81,400 62,651 18,749 23.0 96,100 65.2 OUTSIDE SERVICES 29,821 19,401 10,420 34.9 418,031 329,283 88,748 21.2 457,900 71.9 MATERIALS & SUPPLIES 16,448 16,029 419 2.5 180,928 145,655 35,273 19.5 197,480 73.8 OTHER EXPENSES 18,536 12,940 5,596 30.2 217,496 139,868 77,628 35.7 237,976 58.8 ENGINEERING 606,866 520,869 85,997 14.2 6,639,460 6,244,225 395,235 6.0 7,350,189 85.0 SALARIES & WAGES 401,389 348,525 52,864 13.2 4,415,279 3,856,947 558,332 12.6 4,816,810 80.1 EMPLOYEE BENEFITS 256,576 241,691 14,885 5.8 2,822,336 2,591,852 230,484 8.2 3,079,285 84.2 CAPITALIZED ADM OVERHEAD 1,783- 2,175- 392 22.0- - 19,613- 12,657- 6,956- 35.5 21,397- 59.2 UTILITIES 8,558 4,800 3,758 43.9 93,638 47,886 45,752 48.9 102,700 46.6 REPAIRS.& MAINTENANCE 60,609 49,620 10,989 18.1 666,199 412,381 253,818 38.1 727,350 56.7 HAULING & DISPOSAL 3,816 872 2,944 77.1 41,451 40,446 1,005 2.4 45,801 88.3 PROFESSIONAL & LEGAL SERV 1,250 136 1,114 89.1 12,500 1,227 11,273 90.2 15,000 8.2 OUTSIDE SERVICES 7,610 9,425 1,815- 23.9- 82,460 67,836 14,624 17.7 91,350 74.3 MATERIALS & SUPPLIES 59,370 59,922 552- .9- 651,803 584,898 66,905 10.3 712,520 82.1 OTHER EXPENSES 17,503 13,086 4,417 25.2 197,496 127,438 70,058 35..5 217,125 58.7 COLLECTION SYSTEM OPS. 814,898 725,902 88,996 10.9 8,963,549 7,718,.254 1,245,295 13.9 9,786,544 78.9 SALARIES & WAGES 700,672 638,302 62,370 8.9 7,707,392 7,232,569 474,823 6.2 8,408,235 86.0 EMPLOYEE BENEFITS 455,049 438,957 16,092 3.5 5,005,539 4,818,343 187,196 3.7 5,461,075 88.2 CAPITALIZED ADM OVERHEAD 10,995- 8,425- 2,570- 23.4 120,945- 134,773- 13,828 11.4- 131,978 -102.1 CHEMICALS 105,083 85,269 19,814 18.9 1,165,913 914,757 251,156 21.5 1,271,000 72.0 UTILITIES 319,940 223,002 96,938 30.3 3,279,340 2,801,061 478,279 14.6 3,807,300 73.6 REPAIRS & MAINTENANCE 172,673 136,102 36,571 21.2 1,899,903 1,448,238 451,665 23.8 2,072,700 69.9 HAULING & DISPOSAL 34,297 23,023 11,274 32.9 380,667 317,013 63,654 16.7 415,000 76.4 PROFESSIONAL & LEGAL SERV 1,250 10,136 8,886- 710.9- 13,750 35,677 21,927- 159.5- 15,000 237.8 OUTSIDE SERVICES 30,175 41,583 11,408- 37.8- 331,925 267,550 64,375 19.4 362,200 73.9 MATERIALS & SUPPLIES 67,006 87,587 20,581- 30.7- 737,066 700,984 36,082 4.9 804,200 87.2 OTHER EXPENSES 49,753 34,565 15,188 30.5 632,556 601,818 30,738 4.9 684,582 87.9 PREPARED 6/08/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 93,136 82,945 10,191 10.9 1,024,496 960,167 64,329 6.3 1,117,661 85.9 0102 SALARIES & WAGES -NON MGMT 275,565 265,834 9,731 3.5 3,031,215 2,966,402 64,813 2.1 3,306,808 89.7 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 54,620 4.,620- 9.2- 550,000 481,261 68,739 12.5 600,000 80.2 0105 OVERTIME 5,751 6,133 382- 6.6- 63,261 59,675 3,586 5.7 69,032 86.4 0110 SALARY VACANCY 10,416- 0 10.,416 -100.0 114,576- 0 114,576 -100.0 125,000- .0 SALARIES & WAGES 414,036 409,532 4,504 1.1 4,554,396 4,467,505 86,891 1.9 4,968,501 89.9 0201 WORKERS' COMPENSATION INS 2,350 2,157 193 8.2 25,850 24,445 1,405 5.4 28,275 86.5 0202 STATE UNEMPLOYMENT INSUR 2,500 4,027 1,527- 61.1- 27,500 16,183 11,317 41.2 30,000 53.9 0203 FEDERAL MEDICARE TAX 4,608 4,618 10- .2- 50,688 49,603 1,085 2.1 55,353 89.6 0204 MEDICAL & HEALTH INSUR 298,407 289,123 9,284 3.1 3,282,477 3,284,552 2,075- .1- 3,580,948 91.7 0205 RETIREMENT CONTRIBUTION 138,333 128,236 10,097 7.3 1,521,663 1,466,963 54,700 3.6 1,660,054 88.4 0206 DEFERRED COMP. CONTRIB 21,338 21,620 282- 1.3- 234,718 233,194 1,524 .6 256,132 91.0 0207 DENTAL INSURANCE 35,599 35,772 173- .5- 391,589 392,004 415- .1- 427,261 91.7 0208 LONG -TERM DISABILITY INS 1,291 1,255 36 2.8 14,201 13,688 513 3.6 15,522 88.2 0209 LIFE INSURANCE 6,282 5,853 429 6.8 69,102 67,076 2,026 2.9 75,454 88.9 0211 ACCRUED COMPENSATED ABS. 0 12,988- 12,988 .0 0 81,533- 81,533 .0 500,000 16.3- 0212 BENEFIT VACANCY 36,500- - 0 36,500 -100.0 401,500- 0 401,500 -100.0 438,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,325,000 3,801,364 523,636 12.1 4,325,000 87.9 EMPLOYEE BENEFITS 474.,208 479,673 5,465- 1.2- 9,541,288 9,267,539 273,749 2.9 10,515,999 88.1 0250 CAPITALIZED ADM OVERHEAD 3,783- 3,960- 177. 4.7- 41,613- 30,509- 11,104- 26.7 45,405- 67.2 CAPITALIZED ADM OVERHEAD 3,783- 3,960- 177 4.7- 41,613- 30,509- 11,104 - 26.7 45,405- 67.2 0301 DIRECTOR MEETING FEES 5,299 4,297 1,002 18.9 58,289 49,064 9,225 15.8 63,595 77.2 0302 BOARD TRAINING & CONF 3,833 1,992 1,841 48.0 42,163 13,183 28,980 68.7 46,000 28.7 DIRECTORS FEES & EXPENSES 9,132 6,289 2,843 31.1 100,452 62,247 38,205 38.0 109,595 56.8 0501 ELECTRICAL - 6,250 6,207 43 .7 68,750 73,365 4,615- 6.7- 75,000 97.8 0502 NATURAL GAS 1,166 1,000 166 14.2 12,626 12,197 629 4.9 14,000 87.1 0504 WATER 333 0 333 100.0 3,663 3,686 23- .6- 4,000 92.2 0505 TELEPHONE 3,000 3,005 5- .2- 33,000 36,361 3,361- 10.2- 36,000 101.0 UTILITIES 10,749 10,212 537 5.0 118,239 125,609 7,370- 6.2- 129,000 97.4 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 2,750 0 2,750 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 3,890 718 3,172 81.5 61,467 34,410 27,057 44.0 65,700 52.4 0605 COMPUTER REPAIRS & MAINT 14,287 10,591 3,696 25.9 244,983 238,117 6,866 2.8 259,275 91.8 0606 REAL PROPERTY REPAIRS 2,916 0 2,916 100.0 32,076 14,824 17,252 53.8 35,000 42.4 REPAIRS & MAINTENANCE 21,343 11,309 10,034 47.0 341,276 287,351 53,925 15.8 362,975 79.2 0801 PROFESSIONAL SERVICES 12,087 3,755 8,332 68.9 132,957 53,024 79,933 60.1 145,060 36.6 0802 LEGAL SERVICES -BOARD 5,166 5,046 120 2.3 56,826 55,571 1,255 2.2 62,000 89.6 0803 LEGAL SERVICES -STAFF 13,916 14,716 800- 5.7- 152,276 184,889 32,613- 21.4- 167,000 110.7 PROFESSIONAL & LEGAL SERV 31,169 23,517 7,652 24.6 342,059 293,484 48,575 14.2 374,060 78.5 0 PREPARED 6/08/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 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 6,370 537- 9.2- 64,163 49,514 14,649 22.8 70,000 70.7 0902 TECHNICAL SERVICES 67,139 51,899 15,240 22.7 738,529 587,637 150,892 20.4 805,700 72.9 0903 DATA PROCESSING SERVICES G 76 76- .0 400 276 124 31.0 400 69.0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 188,000 171,964 16,036 8.5 188,250 91.3 0905 REPROGRAPHIC SERVICES 1,250 605 445 35.6 13,750 4,194 9,556 69.5 15,000 28.0 0906 RECRUITMENT 6,333 4,107 2,226 35.1 69,663 73,111 3,448- 4.9- 76,000 96.2 OUTSIDE SERVICES 80,805 63,257 17,548 21.7 1,074,505 886,696 187,809 17.5 1,155,350 76.7 1001 SELF-INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF-INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT/SUPPLIES 6,414 4,398 2,016 31.4 68,722 46,863 21,859 31.8 77,000 60.9 1103 OPERATING SUPPLIES 5,386 6,456 1,070- 19.9- 72,846 60,861 11,985 16.5 78,250 77.8 1106 SAFETY SUPPLIES 2,263 3,256 993- 43.9- 24,810 28,591 3,781- 15.2- 27,275 104.8 1108 INVENTORY OVER/SHORT 0 798- 798 .0 0 1,380 1,380- .0 0 .0 MATERIALS & SUPPLIES 14,063 13,312 751 5.3 166,378 137,695 28,683 17.2 182,525 75.4 1201 RENTS & LEASES 757 644 113 14.9 10,827 11,906 1,079- 10.0- 14,100 84.4 1202 PUBLIC AGENCY FEES 0 0 0 .0 0 458 458- .0 0 .0 1203 PUBLIC INFORMATION 29,291 3,248 26,043 88.9 322,201 303,329 18,872 5.9 351,500 86.3 1204 TUITION REIMBURSEMENT 249 0 249 100.0 3,739 2,001 1,738 46.5 4,000 50.0 1205 TECH TRAIN, CONF & MEETS 6,602 10,443 3,841- 58.2- 73,622 55,263 18,359 24.9 82,050 67.4 1206 CERTIFICATION & LICENSES 427 0 427 100.0 4,697 50 4,647 98.9 5,130 1.0 1207 CLAIMS 833 0 833 100.0 8,363 891 7,472 89.3 10,000 8.9 1208 SUBSCRIPTION/PUBLICATION 525 1,118 593-113.0- 6,775 6,094 681 10.1 7,335 83.1 1209 MILEAGE REIMBURSEMENTS 281 420 139- 49.5- 2,971 2,381 590 19.9 3,450 69.0 1210 PUBLIC NOTICES 62 0 62 100.0 682 0 682 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,416 0 2,416 100.0 26,576 26,461 115 .4 29,000 91.2 1212 EMPLOYEE MEMBERSHIPS 543 249 294 54-1 7,673 7,026 647 8-4 8,245 85.2 1213 MISCELLANEOUS 1,181 947 234 19-8 12,891 10,188 2,703 21.0 14,100 72.3 1214 ELECTION EXPENSE 0 0 0 .0 450,000 162,219 287,781 64.0 450,000 36.0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 5,750 1,116 4,634 80.6 21,000 5.3 OTHER EXPENSES 43,417 17,069 26,348 60.7 936,767 589,383 347,384 37.1 1,000,660 58.9 DEPARTMENT NET EXPENSES 1,095,139 1,030,210 64,929 5.9 17,983,747 16,937,000 1,046,747 5.8 19,603,260 86.4 e PREPARED 6/08/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 40,220 40,643 423- 1.1- 442,420 435,041 7,379 1.7 482,656 90.1 0102 SALARIES & WAGES -NON MGMT 431,256 384,810 46,446 10 -8 4,743,816 4,384,839 358,977 7.6 5,175,109 84.7 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 2,191 2,191- .0 0 .0 0105 OVERTIME 9,053 2,884 6,169 68.1 99,583 34,749 64,834 65.1 108,659 32.0 0110 SALARY VACANCY 14,083- 0 14,083 -100.0 154,913- 0 154,913 -100.0 169,000- .0 SALARIES & WAGES 466,446 428,337 38,109 8.2 5,130,906 4,856,820 274,086 5.3 5,597,424 86.8 0201 WORKERS' COMPENSATION INS 6,488 6,553 65- 1.0- 71,368 73,022 1,654- 2.3- 77,900 93.7 0203 FEDERAL MEDICARE TAX 5,961 5,474 487 8.2 65,571 60,197 5,374 8.2 71,579 84.1 0204 MEDICAL & HEALTH INSUR 76,654 68,837 7,817 10.2 843,194 792,531 50,663 6.0 919,890 86.2 0205 RETIREMENT CONTRIBUTION 171,393 151,757 19,636 11.5 1,885,323 1,749,569 135,754 7.2 2,056,772 85.1 0206 DEFERRED COMP. CONTRIB 27,802 26,687 1,115 4.0 305,822 283,707 22,115 7.2 333,685 85.0 0207 DENTAL INSURANCE 10,106 9,344 762 7.5 111,166 107,292 3,874 3.5 121,299 88.5 0208 LONG -TERM DISABILITY INS 1,854 1,530 324 17.5 20,394 17,854 2,540 12.5 22,296 80.1 0209 LIFE INSURANCE 2,639 2,311 328 12.4 29,029 26,688 2,341 8.1 31,710 84.2 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 12,249- 0 12,249 -100.0 134,739- 0 134,739- 100..0 147,000- .0 EMPLOYEE BENEFITS 290,648 272,493 18,155 6.2 3,197,128 3,110,860 86,268 2.7 3,468,131 89.2 0250 CAPITALIZED ADM OVERHEAD 287,569- 278,974- 8,595- 3.0 3,163,259- 2,882,006- 281,253- 8 -9 3,450,845- 83.5 CAPITALIZED ADM OVERHEAD 287,569- 278,974- 8,595- 3.0 3,163,259- 2,882,006- 281,253- 8.9 3,450,84.5- 83.5 0501 ELECTRICAL 1,199 696 503 42.0 13,189 7,539 5,650 42.8 14,400 52.4 0502 NATURAL GAS 0 52 52- .0 0 625 625- .0 0 .0 0504 WATER 166 327 161- 97.0- 1,826 1,968 142- 7.8- 2,000 98.4 0505 TELEPHONE 4,600 4,531 69 1.5 46,000 42,152 3,848 8.4 55,200 76.4 UTILITIES 5,965 5,606 359 6.0 61,015 52,284 8,731 14.3 71,600 73.0 0604 OUTSIDE REPAIRS & MAINT. 4,352 981 3,371 77.5 47,872 38,387 9,485 19.8 52,250 73.5 0605 COMPUTER REPAIRS & MAINT 3,742 0 3,742 100.0 43,762 41,806 1,956 4.5 47,511 88.0 REPAIRS & MAINTENANCE 8,094 981 7,113 87.9 91,634 80,193 11,441 12.5 99,761 80.4 0704 JANITORIAL & REFUSE REMOV 2,471 1,569 902 36.5 27,181 23,899 3,282 12.1 29,660 80.6 0706 HAZARDOUS WASTE DISPOSAL 48,000 34,972 13,028 27.1 397,000 324,718 72,282 18.2 475,000 68.4 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 50,000 .0 HAULING & DISPOSAL 50,471 36,541 13,930 27.6 424,181 348,617 75,564 17.8 554,660 62.9 0803 LEGAL SERVICES -STAFF 8,006 7,515 491 6.1 81,400 62,651 18,749 23.0 96,100 65.2 PROFESSIONAL & LEGAL SERV 8,006 7,515 491 6.1 81,400 62,651 18,749 23.0 96,100 65.2 0902 TECHNICAL SERVICES 26,080 15,486 10,594 40.6 276,880 192,219 84,661 30.6 313,000 61.4 0904 OTHER PUBLIC AGENCY SERVS 3,400 3,915 515- 15.1- 137,400 137,064 336 .2 140,800 97.3 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 3,751 0 3,751 100.0 4,100 .0 /3 PREPARED 6/08/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 29,.821 19,401 10,420 34 -9 418,031 329,283 88,748 21.2 457,900 71.9 1101 OFFICE EQUIPMENT /SUPPLIES 4,837 5,753 916- 18.9- 53,207 32,641 20,566 38.7 58,060 56.2 1103 OPERATING SUPPLIES 9,842 9,460 382 3.9 108,262 104,018 4,244 3.9 118,150 88.0 1106 SAFETY SUPPLIES 1,769 816 953 53.9 19,459 8,996 10,463 53.8 21,270 42.3 MATERIALS & SUPPLIES 16,448 16,029 419 2.5 180,928 145,655 35,273 19.5 197,480 73.8 1201 RENTS & LEASES 556 0 556 100.0 6,116 5,510 606 9.9 6,700 82.2 1202 PUBLIC AGENCY FEES 416 0 416 100.0 4,576 491 4,085 89.3 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 10,065 1,000 9,065 90.1 11,000 9 -.1 1204 TUITION REIMBURSEMENT 499 126 373 74.7 9,489 3,827 5,662 59.7 12,000 31.9 1205 TECH TRAIN, CONF & MEETS 10,547 8,835 1,712 16.2 118,117 71,938 46,179 39.1 128,705 55.9 1206 CERTIFICATION & LICENSES 198 625 427 - 215.7- 2,178 2,512 334- 15.3- 2,380 105.5 1208 SUBSCRIPTION /PUBLICATION 1,698 830 868 51.1 18,678 15,674 3,004 16.1 20,413 76.8 1209 MILEAGE REIMBURSEMENTS 111 30 81 73.0 1,221 734 487 39.9 1,380 53.2 1210 PUBLIC NOTICES 349 1,064 715- 204.9- 3,839 5,157 1,318- 34.3- 4,200 122.8 1211 OUTSIDE ORGANIZATION FEES 762 0 762 100.0 15,882 17,746 1,864- 11.7- 16,300 108.9 1212 EMPLOYEE MEMBERSHIPS 822 1,013 191- 23.2- 9,042 8,416 626 6.9 9,900 85.0 1213 MISCELLANEOUS 955 417 538 56.3 10,505 3,048 7,457 71.0 11,500 26.5 1216 PROFESSIONAL EXP REIMB 708 0 708 100.0 7,788 3,815 3,973 51.0 8,500 44.9 OTHER EXPENSES 16,536 12,940 5,596 30.2 217,496 139,868 77,628 35.7 237,978 58.8 DEPARTMENT NET EXPENSES 606,866 520,869 85,997 14.2 6,639,460 6,244,225 395,235 6.0 7,350,189 85.0 /�f PREPARED 6/08/11, 14:44:20 SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D ,EXPENSE RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 13,761 0 13,761 100.0 151,371 0 151,371 100.0 165,140 .0 0102 SALARIES & WAGES -NON MGMT 369,339 333,729 35,610 9.6 4,062,729 3,634,610 428,119 10.5 4,432,125 82.0 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 46 46- .0 0 .0 0105 OVERTIME 24,456 9,948 14,508 59.3 269,016 169,620 99,396 36.9 293,545 57.8 0106 STANDBY PAID 5,333 4,848 485 9.1 58,663 52,671 5,992 10.2 64,000 82.3 0110 SALARY VACANCY 11,500- 0 11,500 -100.0 126,500- 0 126,500 -100.0 138,000- .0 SALARIES & WAGES 401,389 348,525 52,864 13.2 4,415,279 3,856,947 558,332 12.6 4,816,810 80.1 0201 WORKERS' COMPENSATION INS 13,256 13,179 77 .6 145,816 136,881 8,935 6.1 159,141 86.0 0203 FEDERAL MEDICARE TAX 5,263 4,592 671 12.7 57,893 49,803 8,090 14.0 63,189 78.8 0204 MEDICAL & HEALTH INSUR 72,888 68,543 4,345 6.0 801,768 747,208 54,560 6.8 874,687 85.4 0205 RETIREMENT CONTRIBUTION 139,136 122,134 17,002 12.2 1,530,496 1,301,285 229,211 15.0 1,669,695 77.9 0206 DEFERRED COMP. CONTRIB 24,096 22,300 1,796 7.5 265,056 235,029 30,027 11.3 289,206 81.3 0207 DENTAL INSURANCE 8,772 7,872 900 10.3 96,492 86,671 9,821 10.2 105,305 82.3. 0208 LONG -TERM DISABILITY INS 1,732 1,483 249 14.4 19,052 16,793 2,259 11.9 20,819 80.7 0209 LIFE INSURANCE 2,016 1,568 428 21.2 22,176 18,182 3,994 18.0 24,243 75.0 0212 BENEFIT VACANCY 10,583- 0 10,583 -100.0 116,413- 0 116,413 -100.0 127,000- .0 EMPLOYEE BENEFITS 256,576 241,691 14,885 5.8 2,822,336 2,591.,852 230,484 8.2 3,079,285 84.2 0250 CAPITALIZED ADM OVERHEAD 1,783- 2,175- 392 22.0- 19,613- 12,657- 6,956- 35.5 21,397- 59.2 CAPITALIZED ADM OVERHEAD 1,783- 2,175- 392 22.0- 19,613- 12,657- 6,956- 35.5 21,397- 59.2 0501 ELECTRICAL 3,125 621 2,504 80.1 34,375 7,450 26,925 78.3 37,500 19.9 0502 NATURAL GAS 333 128 205 61.6 3,663 2,609 1.,054 28.8 4,000 65.2 0504 WATER 500 0 500 100.0 5,000 802 4,198 84.0 6,000 13.4 0505 TELEPHONE 4,600 4,051 549 11.9 50,600 37,025 13,575 26.8 55,200 67.1 UTILITIES 8,558 4,800 3,758 43.9 93,638 47,886 45,752 48.9 102,700 46.6 0601 OUTSIDE VEH /EQUIP REPAIR 10,562 20,919 10,357- 98.1- 116,182 125,265 9,083- 7.8- 126,750 98.8 0602 VEHIC /EQUIP REPAIR MA.INT 7,500 14,605 7,105- 94.7- 82,500 77,515 4,985 6.0 90,000 86.1 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 1,826 934 892 48.8 2,000 46.7 0604 OUTSIDE REPAIRS & MAINT 42,381 14,096 28,285 66.7 465,691 208,667 257,024 55.2 508,600 41.0 REPAIRS & MAINTENANCE 60,609 49,620 10,989 18.1 666,199 412,381 253,818 38.1 727,350 56.7 0704 JANITORIAL & REFUSE REMOV 3,816 872 2,944 77.1 41,451 40,446 1,005 2.4 45,800 88.3 0705 SPOILS REMOVAL 0 0 0 .0 0 0 0 .0 1 .0 HAULING & DISPOSAL 3,816 872 2,944 77.1 41,451 40,446 1,005 2.4 45,801 88.3 0803 LEGAL SERVICES -STAFF 1,250 136 1,114 89.1 12,500 1,227 11,273 90.2 15,000 8.2 PROFESSIONAL & LEGAL SERV 1,250 136 1,114 89.1 12.,500 1,227 11,273 90.2 15,000 8.2 0901 OUTSIDE SAFETY SERVICES 1,041 0 1,041 100.0 11,451 620 10,831 94.6 12,500 5.0 0902 TECHNICAL SERVICES 6,561 9,425 2,864- 43.7- 70,921 67,216 3,705 5.2 78,750 85.4 /s PREPARED 6/08/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ - MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % 'BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 88 0 88 100.0 100 .0 OUTSIDE SERVICES 7,610 9,425 1,815- 23.9- 82,460 67,836 14,624 17.7 91,350 74.3 1101 OFFICE EQUIPMENT /SUPPLIES 1,124 1,525 401- 35.7- 11,448 6,605 4,843 42.3 13,500 48.9 1102 GASOLINE, OIL & FUEL 17,729 14,214 3,515 19.8 195,019 207,707 12,688- 6.5- 212,750 97.6 1103 OPERATING SUPPLIES 38,083 40,972 2,889- 7.6- 418,.913 335,805 83,108 19.8 457,050 73.5 1106 SAFETY SUPPLIES 2,434 3,211 777- 31.9- 26,423 34,781 8,358- 31.6- 29,220 119.0 MATERIALS & SUPPLIES 59,370 59,922 552- .9- 651,803 584,898 66,905 10.3 712,520 82.1 1201 RENTS & LEASES 11,259 6,453 4,806 42.7 121,016 81,859 39,157 32.4 135,150 60.6 1202 PUBLIC AGENCY FEES 2,536 3,307 771- 30.4- 27,796 24,765 3,031 10.9 29,500 83.9 1204 TUITION REIMBURSEMENT 83 0 83 100.0 913 484 429 47 -0 1,000 48.4 1205 TECH TRAIN, CONF & MEETS 2,880 133 2,747 95.4 31,680 12,153 19,527 61.6 34,570 35.2 1206 CERTIFICATION & LICENSES 85 993 908- 68.2- 3,340 2,792 548 16.4 3,469 80.5 1207 CLAIMS 8 0 8 100.0 88 0 88 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 638 0 638 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 319 173 146 45.8 350 49.4 1212 EMPLOYEE MEMBERSHIPS 107 2,200 2,093- 956..1- 6,668 5,091 1,577 23.7 6,786 75.0 1213 MISCELLANEOUS 208 0 208 100.0 2,288 121 2,167 94.7 2,500 4.8 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 2,750 0 2,750 100.0 3,000 .0 OTHER EXPENSES 17,503 13,086 4,417 25.2 197,496 127,438 70,058 35.5 217,125 58.7 DEPARTMENT NET EXPENSES 814,898. 725,902 88,996 10.9 8,963,549 7,718,254 1,245,295 13.9 9,786,544 78.9 /G PREPARED 6/08/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE- % BUDGET % 0101 SALARIES & WAGES- MGMNT- 26,995 27,631 636- 2.4- 296,945 266,760 30,185 10.2 323.,948 82.3 0102 SALARIES & WAGES -NON MGMT 652,912 582,876 70,036 10.7 7,182,032 6,503,930 678,102 9.4 7,835,014 83.0 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 17,460 17,460- .0 0 .0 0105 OVERTIME 36,142 24,986 11,156 30.9 397,562 399,174 1,612- .4- 433,775 92.0 0106 STANDBY PAID 5,039 2,809 2,230 44.3 55,429 45,245 10,184 18.4 60,498 74.8 0110 SALARY VACANCY 20,416- 0 20,416 -100.0 224,576- 0 224,576 -100.0 245,000- .0 SALARIES & WAGES 700,672 638,302 62,370 8.9 7,707,392 7,232,569 474,823 6.2 8,408,235 86.0 0201 WORKERS' COMPENSATION INS 21,744 21,130 614 2.8 239,184 240,701 1,517- .6- 260,985 92.2 0203 FEDERAL MEDICARE TAX 8,238 8,290 52- .6- 90,618 85,456 5,162 5.7 98,930 86.4 0204 MEDICAL & HEALTH INSUR 127,139 117,866 9,273 7.3 1,398,529 1,327,550 70,979 5.1 1,525,723 87.0 0205 RETIREMENT CONTRIBUTION 251,570 230,336 21,234 8.4 2,767,270 2,499,781 267,489 9.7 3.,018,889 82.8 0206 DEFERRED COMP. CONTRIB 43,594 41,531 2,063 4.7 479,534 443,591 35,943 7.5 523,187 84.8 0207 DENTAL INSURANCE 15,377 13,909 1,468 9.5 169,147 156,401 12,746 7.5 184,594 84.7 0208 LONG -TERM DISABILITY INS 2,800 2,628 172 6.1 30,800 28,856 1,944 6.3 33,663 85.7 0209 LIFE INSURANCE 3,670 3,267 403 11.0 40,370 36,007 4,363 10.8 44,104 81.6 021.1 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 19,083- 0 19,083 -100.0 209,913- 0 209,.913 -100.0 229,000- .0 EMPLOYEE BENEFITS 455,049 438,9.57 16,092 3.5 5,005,539 4,818,343 187,196 3.7 5,461,075 88.2 0250 CAPITALIZED ADM OVERHEAD 10,995- 8,425- 2,570- 23.4 120,945- 134,773- 13,828 11.4- 131,978 -102.1 CAPITALIZED ADM OVERHEAD 10,995- 8,425- 2,570- 23.4 120,945- 134,773- 13,828 11.4- 131,978 -102.1 / 7 0402 LIME 18,000 17,126 874 4.9 208,000 170,904 37,096 17.8 226,000 75.6, 0403 POLYMER 37,500 9,776 27,724 73.9 412,500 341,064 71,436 17.3 450,000 75.8 0404 BOILER CHEMICALS 4,500 9,890 5,390- 119.8- 49,500 36,553 12,947 26.2 54,000 67.7 0406 OTHER CHEMICALS 9,600 16,889 7,289- 75.9- 105,400 75,581 29,819 28.3 115,000 65.7 0407 HYPOCHLORITE 35,483 31,568 3,895 11.0 390,513 290,655 99,858 25.6 426,000 68.2 CHEMICALS 105,083 85,269 19,814 18..9 1,165,913 914,757 251,156 21.5 1,271,000 72.0 0501 ELECTRICAL 23,708 21,643 2,065 8.7 260,788 266,687 5,899- 2.3- 284,500 93.7 0502 NATURAL GAS 240,000 197,063 42,937 17.9 2,400,000 2,104,622 295,378 12.3 2,848,000 73.9 0503 LAND -FILL GAS 46,166 0 46,166 100.0 507,826 346,361 161,465 31.8 554,000 62.5 0504 WATER 5,166 0 5,166 100.0 56,826 39,261 17,565 30.9 62,000 63.3 0505 TELEPHONE 4,900 4,296 604 12.3 53,900 44,130 9,770 18.1 58,800 75.1 UTILITIES 319,940 223,002 96,938 30.3 3,279,340 2,801,061 478,279 14.6 3,807,300 73.6 0603 GENERAL REPAIRS & MAINT 75,621 80,370 4,749- 6.3- 831,831 693,464 138,367 16.6 907,500 76.4 0604 OUTSIDE REPAIRS & MAINT 93,470 50,815 42,655 45.6 1,028,170 718,019 310,151 30.2 1,121,700 64.0 0605 COMPUTER REPAIRS & MAINT 3,582 4,917 1,335- 37.3- 39,902 36,755 3,147 7.9 43,500 84.5 REPAIRS & MAINTENANCE 172,673 136,102 36,571 21.2 1,899,903 1,448,238 - 451,665 23.8 2,072,700 69.9 0701 ASH REMOVAL 12,000 10,707 1,293 10.8 135,.000 126,528 8,472 6.3 147,000 86.1 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 22,913 1,423 21,490 93,.8 25.,0.00 5.7 PREPARED 6108/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0703 GRIT REMOVAL 6,800 8,071 1,271- 18.7- 75,200 64,828 10,372 13.8 82,000 7,9.1 0704 JANITORIAL & REFUSE REMOV 12,498 3,852 8,646 69.2 137,478 122,354 15,124 11.0 150,000 81.6 0706 HAZARDOUS WASTE DISPOSAL 916 393 523 57.1 10,076. 1,880 8,196 81.3 11,000 17.1 HAULING & DISPOSAL 34,297 23,023 11,274 32.9 380,667 317,013 63,654 16.7 415,000 76.4 0803 LEGAL SERVICES -STAFF 1,250 10,136 8,886- 710.9- 13,750 35,677 21,927- 159.5- 15,000 237.8 PROFESSIONAL & LEGAL SERV 1,250 10,136 8,886 - 710.9- 13,750 35,677 21,927- 159.5- 15,000 237.8 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 19,250 5,345 13,905 72.2 21,000 25.5 0902 TECHNICAL SERVICES 28,009 39,449 11,440- 40.8- 308,099 256,492 51,607 16.8 336,200 76.3 0904 OTHER PUBLIC AGENCY SERVS 416 2,134 1,718- 413.0- 4,576 5,713 1,137- 24.8- 5,000 114.3 OUTSIDE SERVICES 30,175 41,583 11,408- 37.8- 331,925 267,550 64,375 19.4 362,200 73.9 1101 OFFICE EQUIPMENT /SUPPLIES 2,916 3,320 404- 13.9- 32,076 20,543 11,533 36.0 35,000 58.7 1103 OPERATING SUPPLIES 47,163 55,736 8,573- 18.2- 518,793 515,650 3,143 .6 566,000 91.1 1104 OPERATING FUEL 3,333 0 3,333 100.0 36,663 175 36,486 99.5 40,000 .4 1105 LABORATORY SUPPLIES 11,083 25,747 14,664- 132.3- 121,913 143,686 21,773- 17.9- 133,000 108.0 1106 SAFETY SUPPLIES 2,511 2,784 273- 10.9- 27,621 20,930 6,691 24.2 30,200 69.3 MATERIALS & SUPPLIES 67,006 87,587 20,581- 30.7- 737,066 700,984 36,082 4.9 804,200 87.2 1201 RENTS & LEASES 5,691 6,620 929- 16.3- 62,601 44,587 18,014 28.8 68,360 65.2 1202 PUBLIC AGENCY FEES 23,466 4,195 19,271 82.1 258,126 292,717 34,591- 13.4- 281,602 103.9 1204 TUITION REIMBURSEMENT 1,166 2,000 834- 71.5- 12,826 5,126 7,700 60.0 14,000 36.6 1205 TECH TRAIN, CONF & MEETS 4,807 5,004 197- 4.1- 53,877 29,343 24,534 45.5 58,700 50.0 1206 CERTIFICATION & LICENSES 0 625 625 - .0 6,300 5,167 1,133 18.0 8,400 61.5 1208 SUBSCRIPTION /PUBLICATION 408 14 394 96.6 4,488 158 4,330 96.5 4,925 3.2 1209 MILEAGE REIMBURSEMENTS 125 115 10 8.0 1,375 342 1,033 75.1 1,500 22.8 1211 OUTSIDE ORGANIZATION FEES 12,127 15,640 3,513- 29.0- 211,270 214,302 3,032- 1.4- 223,400 95.9 1212 EMPLOYEE MEMBERSHIPS 857 352 505 58.9 9,427 6,798 2,629 27.9 10,295 66.0 1213 MISCELLANEOUS 356 0 356 100.0 4,016 118 3,896 97.1 4,400 2.7 1216 PROFESSIONAL EXP REIMB 750 0 750 100.0 8,250 3,160 5,090 61.7 9,000 35.1 OTHER EXPENSES 49,753 34,565 15,188 30.5 632,556 601,818 30,738 4.9 684,582 87.9 DEPARTMENT NET EXPENSES 1,924,903 1,710,101 214,802 11.2 21,033,106 19,003,237 2,029,869 9.7 23,169,314 82.0 (D81 PREPARED 6/08/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 05 PUMP STATIONS OBS ------ - - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 78,321 61,631 16,690 21.3 861,531 825,922 35,609 4.1 939,856 87.9 0105 OVERTIME 2,905 450 2,455 84.5 31,955 23,441 8,514 26.6 34,863 67.2 0106 STANDBY PAID 8,333 6,304 2,029 24.3 91,663 100,612 8,949- 9.8- 100,000 100.6 0110 SALARY VACANCY 2,333- 0 2,333 -100.0 25,663- 0 25,663 -100.0 28,000- .0 SALARIES & WAGES 87,226 68,385 18,841 21.6 959,486 949,975 9,511 1.0 1,046,719 90.8 0201 WORKERS- COMPENSATION INS 2,801 2,401 400 14.3 30,811 37,323 6,512- 21.1- 33,612 111.0 0203 FEDERAL MEDICARE TAX 920 847 73 7.9 10,120 11,229 1,109- 11.0- 11,044 101.7 0204 MEDICAL & HEALTH INSUR 11,744 9,992 1,752 14.9 129,184 132,870 3,686- 2.9- 140,935 94.3 0205 RETIREMENT CONTRIBUTION 29,.067 24,317 4,750 16.3 319,737 356,690 36,953- 11.6- 348,804 102.3 0206 DEFERRED COMP. CONTRIB 5,160 4,299 861 16.7 56,760 64,565 7,805- 13.8- 61,928 104.3 0207 DENTAL INSURANCE 1,390 1,250 140 10.1 15,290 16,391 1,101- 7.2- 16,683 98.2 0208 LONG -TERM DISABILITY INS 349 281 68 19 -5 3,839 3,680 159 4.1 4,188 87.9 0209 LIFE INSURANCE 384 319 65 16 -9 - 4,224 4,096 128 3.0 4,609 88.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,000- 0 2,000 -100.0 22,000- 0 22,000 -100.0 24,000- .0 EMPLOYEE BENEFITS 49,815 43,706 6,109 12.3 547,965 626,844 78,879- 14.4- 597,803 104.9 0250 CAPITALIZED ADM OVERHEAD 385- 0 385 -100.0 4,235- 4,998- 763 18.0- 4,631 -107.9 CAPITALIZED ADM OVERHEAD 385- 0 385 -100.0 4,235- 4,998- 763 18.0- 4,631 -107.9 0406 OTHER CHEMICALS 41,666 28,039 13,627 32.7 458,326 334,386 123,940 27.0 500,000 66.9 CHEMICALS 41,666 28,039 13,627 32.7 4.58,326 334,386 123,940 27.0 500,000 66.9 0501 ELECTRICAL 38,133 54,182 16,049- 42.1- 381,330 389,616 8,286- 2.2- 457,600 85.1 0504 WATER 1,250 1,133 117 9.4 12,500 12,854 354- 2.8- 15,000 85.7 0505 TELEPHONE 3,900 4,292 392- 10.1- 42,900 41,288 1,612 3.8 46,800 88.2 UTILITIES 43,283 59,607 16,324- 37.7- 436,730 443,758 7,028- 1.6- 519,400 85.4 0603 GENERAL REPAIRS & MAINT 2,666 2,071 595 22.3 29,326 55,220 25,894- 88.3- 32,000 172.6 0604 OUTSIDE REPAIRS & MAINT. 16,666 6,482 10,184 61.1 183,326 1.58,319 25,007 13.6 200,000 79.2 REPAIRS & MAINTENANCE 19,332 8,553 10,779 55.8 212,652 213,539 887- .4- 232,000 92.0 0704 JANITORIAL & REFUSE REMOV 1,500 1,372 128 8.5 16,500 15,481 1,019 6.2 18,000 86.0 HAULING & DISPOSAL 1,500 1,372 128 8.5 16,500 15,481 1,019 6.2 18,000 86.0 0901 OUTSIDE SAFETY SERVICES 0 1,872 1,872- .0 5,700 8,039 2,339- 41.0- 7,500 107.2 0902 TECHNICAL SERVICES 5,441 6,240 799- 14.7- 59,851 50,503 9,348 15.6 65,300 77.3 OUTSIDE SERVICES 5,441 8,112 2,671- 49.1- 65,551 58,542 7,009 10.7 72,800 80.4 1103 OPERATING SUPPLIES 1,666 3,222 1,556- 93.4- 18.,326 19,784 1,458- 8.0- 20,000 98.9 1104 OPERATING FUEL 1,500 0 1,500 100.0 16,500 7,078 9,422 57.1 18,000 39.3 PREPARED 6/08/11, 14:44:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO -DATE ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1106 SAFETY SUPPLIES 416 416 0 .0 - 4,576 1,494 3,082 67.4 5,000 29.9 MATERIALS & SUPPLIES 3,582 3,638 56- 1.6- 39,402 28,356 11,046 28.0 43,000 65.9 1201 RENTS & LEASES 300 0 300 1.00.0 3,300 0 3,300 100.0 3,600 .0 1202 PUBLIC AGENCY FEES 1,465 1.0,624 9,159- 625.2- 16,115 19,371 3,256 - X20.2- 17,585 110.2 1204 TUITION REIMBURSEMENT 20 0 20 100.0 220 0 220 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 837 '254- 43.6- 6,413 3,973 2,440 38.0 7,000 56.8 1206 CERTIFICATION & LICENSES 87 130 43- 49.4- 957 1,179 222- 23.2- 1,051 112.2 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 176 0 176 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 176 5 171 97.2 200 2.5 1212 EMPLOYEE MEMBERSHIPS 94 132 38- 40.4- 1,034 528 506 48.9 1,137 46.4 1213 MISCELLANEOUS 25 0 25 100.0 275 0 275 100.0 300 .0 OTHER EXPENSES 2,606 11,723 9,117- 349.8- 28,666 25,056 3,610 12.6 31,323 80.0 DEPARTMENT NET EXPENSES 254,066 233,135 20,931 8.2 2,761,043 2,690,939 70,104 2.5 3,056,414 88.0 �20 PREPARED 6/08/11, 14:44:15 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 ---------------------------------------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 174,11.2 151,219 22,893 13.1 1,915.,232 1,661,968 253,264 13.2 2,089,405 79.5 0102 SALARIES & WAGES -NON MGMT 1,807,393 1,628,880 178,513 9.9 19,881,323 18,315,703 1,.565,620 7.9 21,688,912 84.4 0103 SALARIES & WAGES -COMP ABS 50,000 54,620 4,620- 9.2- 550,000 500,958 49,042 8.9 600,000 83.5 0105 OVERTIME 78,307 44,401 33,906 43.3 861,377 686,659 174,718 20.3 939,874 73.1 0106 STANDBY PAID 18,705 13,961 4,744 25.4 205,755 198,528 7,227 3.5 224,498 88.4 0110 SALARY VACANCY 58,748- 0 58,748 -100.0 646,228- 0 646,228 -100.0 705,000- .0 0150 CAPITALIZED SALARIES 255,771 234,400 21,371 8.4 2,813,481 2,441,454 372,027 13.2 3,069,329 79.5 0151 OVERTIME 11,741 5,669 '6,072 51.7 129,151 63,947 65,204 50.5 140,966 45.4 0152 SALARY VACANCY 7,249- 0 7,249 -100.0 79,739- 0 79,739 -100.0 87,000- .0 SALARIES & WAGES 2,330,032 2,133,150 196,882 8.4 25,630,352 23,869,217 1,761,135 6.9 27,.960,984 85.4 0201 WORKERS' COMPENSATION INS 49,113 47,568. 1,545 3.1 540,243 536,173 4,070 .8 589,690 90.9 0202 STATE UNEMPLOYMENT INSUR 2,500 4,027 1,527- 61.1- 27,500 16,183 11,317 41.2 30,000 53.9 0203 FEDERAL MEDICARE TAX 28,135 27,078 1,057 3.8 309,485 289,534 19,951 6.4 337,897 85.7 0204 MEDICAL & HEALTH INSUR 627,898 588,492 39,406 6.3 6,906,878 6,649,638 257,240 3.7 7,535,041 68.2 0205 RETIREMENT CONTRIBUTION 820,665 738,094 82,571 101 9,027,315 8,214,450 812,865 9.0 9,848,291 83.4 0206 DEFERRED COMP. CONTRIB 137,048 130,372 6,676 4.9 1,507,528 1,399,452 108,076 7.2 1,644,926 85.1 0207 DENTAL INSURANCE 76,277 72,539 3,738 4.9 839,047 805,351 33,696 4.0 915,613 88.0 0208 LONG -TERM DISABILITY INS 8,990 8,254 736 8.2 98,890 91,938 6,952 7.0 108,135 65.0 0209 LIFE INSURANCE 16,249 14,475 1,774 10.9 178,739 164,063 14,676 8.2 195,306 84.0 0211 ACCRUED COMPENSATED ABS 0 12,988- 12,988 .0 0 81,533- 81,533 .0 500,000 16.3- 0212 BENEFIT VACANCY 80,415- 0 80,415 -100.0 884,565- 0 884,565 -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 1,686,460 1,617,911 68,549 4.1 22,876,060 21,886.,613 989,447 4.3 25,064,899 87.3 TOTAL SALARY AND BENEFITS 4,016,492 3,751,061 265,431 6.6 48,506,412 45,755,830 2,750,582 5.7 53,025,883 86.3 <2! PREPARED 6/08/11, 14:44:09 2011 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2011 002 SEWER CONSTRUCTION ---------------------------------- --------- ----- --------- -- - - - --- ---------- --- -- -- ------ - - --- -- CURRENT ASSETS CASH 819,816.74 REVENUE BOND INVESTMENTS 4,428,000.00 TEMPORARY INVESTMENTS 59,600,000.00 ACCOUNTS RECEIVABLE 1.,606,490.70 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCR INTEREST RECEIVABLE 36,161.17 BOND ACCRUED INTEREST A/R 4,013.70 CAD RECEIVABLE 621,367.58 AVAD - ALHAMBRA VLY AR 1,733,993.13 DUE FROM R/E 65,335,108. -39 DUE FROM S/I .00 DUE FROM DEBT FUND 5,801,867.35 TOTAL CURRENT ASSETS 139,000,902.76 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 -RECY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 24,251,358.68 TOTAL NET PROPERTY, PLANT & EQUIPMENT 24,251,358.68 TOTAL ASSETS 163,252,261.44 LIABILITIES DUE TO .00 DUE TO R/E 103,580,576.18 - DUE TO S/I 25,700.90 - DUE TO DEBT FUND 12,341,829.59 - ACCOUNTS PAYABLE 275,843.06- 0-;-2 PREPARED 6/08/11, 14;44:09 2011 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ SALES TAX PAYABLE 583.08 - DEFERRED TAX AND FEE REV .00 REFUNDABLE CONST BONDS 92,038.40 - UNEARNED INTEREST 5,679.20 - PROJECT RETENTION PAYABLE 293,559.62- TOTAL LIABILITIES ------------- 116,615,810.03 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 35,274,709.76 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 11,361,741.6S- TOTAL FUND EQUITY ------------- 46,636,451.41- TOTAL LIABILITIES AND FUND EQUITY -------------- 163,252,261.44- -------------- G PREPARED 6/08/11, 14:44:11 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ - ---------- -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO -DATE -------------- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE 96 ESTIMATE % 2301 SEWER SVC CHRG-COUNTY 0 37- 37- .0 1,799,763 1,750,216 49,547- 2.8- 1,856,000 94.3 SEWER SERVICE CHARGES 0 37- 37- .0 1,799,763 1,750,216 49,547- 2.8- 1,856,000 94.3 1500 MAIN LINES INSPECTION 14,166 0 14,166-100.0- 155,826 89,017 66,809- 42.9- 170,000 52,4 1600 PLAN REVIEW 6,250 4,774 1,476- 23.6- 68,750 39,753 28,997- 42.2- 75,000 53.0 1900 OVERTIME INSPECTION 1,666 491 1,175- 70.5- 18,326 7,544 10,782- 58.8- 20,000 37.7 2100 TV REINSPECTION 83 0 83-100-0- 913 0 913-100.0- 1,000 .0 3800 RECLAIMED WATER SALES 0 0 0 -0 0 0 0 .0 175,000 .0 4000 FACILITIES CAPACITY FEES 477,583 187,301 290,282- 60.8- 5,253,413 2,606,523 2,646,690- 50.4- 5,731,000 45-5 4100 REBATES TO DISTRICT 63 2,000 1,917 309.6 913 2,000 1,087 119.1 1,000 200-0 4200 PUMP ZONE FEES 71,083 27,897 43,186- 60.8- 781,913 356,861 425,052- 54.4- 853,000 41.8 4400 CAPACITY USE CHARGE 13,333 0 13,333-100.0- 146,663 136,663 10,000- 6.8- 160,000 85.4 4501 INTEREST INCOME 70,833 81,944 11,111 15.7 779,163 397,630 381,533- 49.0- 850,000 46.8 4600 TAX REVENUE 0 243,896- 243,896- .0 6,629,135 5,928,370 700,765- 10-.6- 6,873,000 86.3 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 4 1,496- 99.7- 16,500 16,146 354- 2.1- 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- 400,000 31,018 368,982- 92.2- 457,000 6.8 OTHER REVENUES 706,580 60,515 646,065- 91.4- 14,251,515 9,611,525 4,639,990- 32.6- 17,813,000 54.0 FUND TOTALS 706,580 60,478 646,102- 91.4- 16,051,278 11,361,741 4,689,537- 29.2- 19,669,000 57.8 PREPARED 6/08/11, 14:47:23 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 TYPE TP Treatment Plant 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 PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7237 SCRUB H2O /MERC /METAL RMVL 1,269,000 1,332,000 1,235,494 97 107,000 36,781 34 0 33,506 7260 SOLIDS HANDLING IMPRVS 5,520,600 4,501,000 5,433,006 98 30,000 957,088 190 9,846 87,594 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 7,171 29 100,000 6,860 7 651 17,829 7284 TP HAZARD ID /REMEDIATION 125,000 300,000 106,778 85 100,000 44,911 45 525 18,222 8213 TP SECURITY UPGRADE 162,000 194,000 12,105 8 5,000 0 0 0 149,895 SUB -TOTAL : 7,200,600 6,607,000 6,869,925 95 347,000 1,045,640 301 11,022 330,675 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 270,000 413,000 243,907 90 68,000 57,267 84 42,549 26,093 7241 WET WEATHER BYPASS IMPS 3,320,000 3,199,000 2,843,573 86 2,200,000 2,095,670 95 301,388 476,427 7248 STANDBY POWER PAC IMPRV 5,432,000 5,432,000 5,362,477 99 1,350,000 2,058,685 153 19,490 69,523 7255 PRIMARY STRUCTURE DEMO 105,000 1,380,000 85,923 82 10,000 12,329 123 12,006 19,077 7257 SUB 82 TRANSFORMER REPL 25,000 75,000 24,985 100 50,000 0 0 0 15 7272. ELECTRIC BLOWER RENOV 474,000 988,000 420,842 89 25,000 36,820 147 238 53,158 7276 PIPING RENOVATIONS, PH 5 2,902,000 1,957,000 1,598,573 55 1,690,000 1,393,541 83 19,076 1,303,427 7277 SCB MECHANICAL ROOM 570,000 328,000 431,138 76 250,000 328,131 131 37,760 138,862 7281 TP ELEVATOR MODERNIZATION 561,000 300,000 145,780 26 250,000 118,327 47 58,760 415,220 7282 PERIMETER FENCING 30,000 78,000 32,692 109 50,000 14,124 28 8,457 2,692- 7285 PRIMARY TREATMENT RENOV 100,000 1,405,000 27,881 28 150,000 27,881 19 1,203 72,119 7288 PIPING RENOV PH 6 160,000 1,385,000 151,578 95 5,000 111,972 239 25,698 8,422 �% C 7289 POE SEISMIC UPGRADE 50,000 1,180,000 3,958 8 5,000 3,958 79 637 46,042 7290 OUTFALL IMPROVEMENTS -PH 6 100,000 850,000 79,234 79 25,000 79,234 317 5,731 20,766 7291 PUMP /SLOWER SEISMIC UPGRD 105,000 2,225,000 71,579 68 5,000 71,579 432 51690 33,421 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,100,000 69,751 70 100,000 54,938 55 1,350 30,249 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 0 118,934 7296 SEISMIC UPGRADES FOR SCB 150,000 5,305,000 420 0 5,000 420 8 420 149,580 SU13-TOTAL : 14,674,000 29,625,000 11,673,885 80 6,443,000 6,518,701 101 540,453 3,000,115 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 399,000 133,255 16 30,000 58,725 196. 7,375 712,745 7254 TP CATHODIC PROT SYS REPL 600,000 528,000 506,934 85 100,000 323,120 323 2,231 93,066 7265 TP EQUIPMENT REPLACEMENT 950,000 3,627,000 638,920 67 150,000 103,959 69 19,008 311,080 7268 TP FACILITIES RENOV 200,000 461,000 152,729 76 50,000 44,522 89 2,572 47,271 7269 TP ASSET MANAGEMENT 1,184,000 1,142,000 587,221 50 10,000 50,753 508 15,419 596,779 SUB -TOTAL 3,780,000 6,157,000 2,019,059 53 340,000 581,079 171 46,605 1,760,941 EXPANSION 7264 PRIMARY TREATMENT EXPANSN 400,000 378,000 390,825 98 4,000 66,566 664 0 9,175 PREPARED 6/08/11, 14:47:23 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET SUB -TOTAL : 400,.000 378,000 390,825 98 4,000 66,566 664 0 9,175 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 542,000 584,000 524,213 97 - 100,000 164,808 165 6,030 17,787 7267 TP SEISMIC EVALUATION 400,000 281,000 375,800 94 5,000 34,942 699 1,927 24,200 7287 TP MASTER PLAN UPDATE 40,000 255,000 50,463 126 5,000 50,463 9 4,107 10,463 - SUB -TOTAL 982,000 1,120,000 950,476 97 110,000 250,213 228 12,064 31,524 UNALLOCATED AUTHORIZATIONS 669,300 0 PROGRAM CONTINGENCY 168,700 0 Treatment Plant 27,874,600 43,887,000 21,904,170 79 7,244,000 8,462,199 117 610,144 5,970,430 PREPARED 6108/11, 14:47:23 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- 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 PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5932 HALL DR SEWER RENOV -PH 2B 1,611,470 1,404,000 1,511,664 94 1,200,000 1,030,932 86 662 99,806 5947 MANHOLE REHAB 60,000 27,000 49,134 82 15,000 20,118 134 6,710 10,866 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 328,876 47 500,000 328,876 66 10,874 371,124 5952 MARTINEZ SEWER RENOV PH3 1,971,527 1,612,000 1,835,533 93 1,400,000 1,323,192 95 1,801 135,994 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,370,000 1,672,480 67 2,000,000 1,088,391 54 252.,121 828,520 5955 SUSPENDED PIPE SUPPORT 25,000 0 9,277 37 0 9,277 0 1,117 15,723 5973 NO ORINDA SEWER REN PH 4 300,000 2,110,000 60,702 20 150,000 60,702 41 20,606 239,298 5976 DIABLO RENOVATIONS PH2 200,000 1,825,000 44,285 22 15,000 44,285 295 0 155,715 5982 PIPE BURST BLANKET 92,800 185,000 42,555 46 180,000 42,555 24 5,339 50,245 5987 CS CATHODIC PROT SYS REPL 400,000 604,000 204,707 51 300,000 58,301 19 2,721 195,293 5989 S ORINDA SEWER REN PH5 650,000 2,360,000 763,435 118 200,000 655,636 328 36,093 113,435- 5990 LAFAYETTE SEWER RENOV PH7 550,000 1,550,000 549,939 100 300,000 486,350 162 78,162 61 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 2,030,000 348,256 174 300,000 308,511 103 79,104 148,256- 5993 FORCEMAIN ASSESSMENT 50,000 25,000 51,924 104 10,000 31,856 319 2,246 1,924- 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 7,608,122 78 6,760,000 5,492,143 81 497,556 2,195,875 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 550,000 70,608 47 100,000 60,420 60 232 79,392 5965 COLLECTION SYSTM PLANNING 890,000 832,000 851,037 96 150,000 233,286 156 16,387 38,963 5983 FERROUS PIPE COROSION CTL 25,000 12,000 24,469 98 1,000 4,593 459 786 531 6001 MARTINEZ FACILITIES PLAN 25,000 0 13;143 53 0 13,143 0 1,533 11,857 SUB -TOTAL 1,090,000 1,394,000 959,257 88 251,000 311,442 124 18,938 130,743 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 124,443 62 150,000 5,937 4 621 75,557 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,936,000 1,156,619 80 500,000 93,868 19 8,751 290,381 5994 LAF -P HILL RD TRUNK SEWER 345,000 1,700,000 289,203 84 520,000 277,604 53 13,135 55,797 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 138,706 0 0 20,194 6483 10 -11 DEVELOPMNT SEWERAGE 700,000 1,000,000 470,069 67 1,000,000 470,069 47 50,835 229,931 SUB -TOTAL : 2,850,900 6,290,000 2,179,040 76 2,170,000 986,184 45 73,342 671,860 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 375,000 775,000 360,207 96 75,000 59,791 80 13,197 14,793 5960 SLEEPY HOLLOW PS UPGRADES 820,000 580,000 808,347 99 150,000 519,469 346 12,625 11,653 5995 SR AND MTZ BYPASS PUMPS 55,000 950,000 33,507 61 425,000 33,507 8 1,117 21,493 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 0 18,837 (D7 PREPARED 6/08/11, 14:47:23 PROGRAM /GM185L4 CENTRAL CONTRA COSTA. SANITARY DISTRICT ----------------- ------ - - - --- - _-- _-_-----_-_- --- -- -_ -_ TYPE CS Collection System TOTAL TOTAL PROJ ALLOCATED PROJECT NO PROJECT TITLE BUDGET COST EST SUB -TOTAL 1,439,000 3,040,000 OTHER PROJECTS 5997 CNWS FACILITY PLAN 160,000 100,000 SUB -TOTAL : 160,000 100,000 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 561,000 5974 W.C. SEWER REN, PH 7 2,597,000 2,597,000 6412 MONTEIRA AVAD 86,095 86,095 6439 RELIEZ VALLEY AVAD 326,315 326,315 6441 QUAIL AVAD 367,736 367,736 6442 GORDON /MILLTHWAIT AVAD 550,904 550,904 6450 VIA VAQUEROS AVAD 147,115 142,115 SUB -TOTAL : 4,731,165 4,631,165 UNALLOCATED AUTHORIZATIONS 3,997,773 PROGRAM CONTINGENCY 261,000 Collection System 24,333,835 38,424,165 CAPITAL IMPROVEMENT BUDGET 929, OF FISCAL YEAR ELAPSED PERIOD ENDING: 5/31/2011 -------------------------------------------- PROJECT PCT - EXPENDED EXPENDED EXP CIB EST THIS TO DATE PTD THIS FY YEAR 1,282,897 89 691,000 625,272 70,777 44 40,000 70,777 70,777 44 40,000 70,777 571,947 87 13,000 6,496 2,571,652 99 5,000 170,040 79,612 93 6,500 0 323,390 99 3,000 0 361,587 98 0 0 511,341 93 40,000 0 147,038 100 14,000 2,988 4,566,567 97 81,500 179,524 16,666,660 69 9,993,500 7,665,342 PAGE 4 ACCOUNTING PERIOD 11/2011 --- ------ --------------- - - - --- PCT EXPENDED REMAINING EXP THIS ALLOCATED YTD MONTH BUDGET 91 26,939 156,103 - 177 2,265 89,223 177 2,265 89,223 50 0 84,053 401 0 25,348 0 0 6,483 0 0 2,925 0 0 6,149 0 0 39,563 21 0 77 220 0 164,598 0 77 619,040 7,667,175 PREPARED 6/08/11, 14:47:23 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 5/31/2011 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED - REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO -------------------------------------------------------------------------------------------------------`------------_------------------ PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8511 2010 -11 EQUIP & VEHICLES 446,700. 700,000 80,803 18 700,000 80,803 12 10,980 365,897 SUB -TOTAL : 446,700 700,000 80,803 18 700,000 80,803 12 10,980 365,897 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 4,963,000 5,218,000 4,422,040 89 660,000 491,370 75 35,258 540,960 8227 GDI TREATMENT PLANT 500,000 425,000 218,115 44 100,000 24,656 25 886 281,885 SUB -TOTAL 5,463,000 5,643,000 4,640,155 85 760,000 516,02.6 68 36,144 822,845 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 10,208,574 73 6,080,000 5,899,688 97 805,314 3,724,426 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 1,134,000 553,125 83 110,000 74,460 68 4,234 109,875 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 13.9,000 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 2,009,000 453,050 99 1,005,000 195,010 19 14,279 6,950 .8228 DISTRICT EASEMENT ACQUIS 250,000 450,000 243,457 97 100,000 110,999 111 7,639 6,543 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 105,585 81 40,000 61,218 153 2,252 24,415 8230 CAPITAL LEGAL SERVICES - 210,000 560,000 29,736 14 70,000 29,736 43 1,507 180,264 8231 SEISMIC IMPS - RENTAL PROP 65,000 340,000 7,830 12 320,000 7,830 2 0 57,170 9999 CAPITAL PROJECT CLEARING 0 10,000 43,254 0 1,000 38,756 876 4,499- 43,254 - SUB -TOTAL : 18,927,000 21,400,000 14,072,955 74 8,343,000 6,807,902 82 830,726 4,854,045 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 - 18,984,571 69 9,932,000 7,457,052 75 877,850 8,701,929 Z9 PREPARED 6/08/11, 14:47:23 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2011 --------------------..---_------_-------__----_-----------_----------------------------------------._------------------------------------ TYPE RW Recycled Water 'TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 869,000 1,449,000 947,219 109 340,000 249,273 73 16,929 78,219- 7259 RECYCLED WATER PLANNING 709,500 1,712,000 755,809 107 ,145,000 238,563 165 72,139- 46,309- 7261 RW CATHODIC PROTECTION 20,000 44,000 10,084 50 5,000 4,73.5 95 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 190,000 179,131 78 60,000 179,131 299 116,666 50,869 SUB -TOTAL : 1,828,500 3,395,000 1,892,243 104 55.0,000 671,702 122 61,456 63,743 - UNALLOCATED AUTHORIZATIONS 272,250 0 PROGRAM CONTINGENCY 37,750 0 Recycled Water 2,138,500 3,395,000 1,892,243 89 550,000 671,702 122 61,456 246,257 GRAND TOTAL 82,033,435 113,639,823 59,447,644 0 27,719,500 24,256,295. 0 2,168,490 22,585,791 �011 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MAY. 2011 (4) The weighted average yield of the total Sewer Construction portfolio is 0.3583 %. (5) The market value of the portfolio on May 31, 2011 was $59,703,437.27. 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 RATE YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- (1) 39,600,000 43,900,000 0 39,600,000 39,711,227.82 15,243.12 129,625.83 144,868.95 (4,300,000) 878 General Electric Comm Pa 12/21/10 06/20/11 0.310 5,000,000 5,000,000 5,000,000 5,000,000.00 1,336.81 5,649.09 6,985.90 880 Toyota Motor Credit Comm Pa 04/25/11 07/25/11 0.250 4,996,840 5,000,000 5,000,000 4,997,256.28 1,076.39 208.33 1,284.72 881 Bank of America Comm Pa 04/25/11 07/25/11 0.220 4,997,219 5,000,000 5,000,000 4,997,018.45 947.22 183.33 1,130.55 882 U.S. GOVT T -Bill 04/25/11 10/20/11 0.112 4,997,281 5,000,000 5,000,000 4,997,934.72 473.61 91.67 565.28 0 (4) 59,591,340 63,900,000 (4,300,000) 59,600,000 59,703,437.27 19,077.15 135,758.25 154,835.40 (3) (5) (6) 0.02 26,501.30 26,501.32 19,077.17 162,259.55 181,336.72 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of May, 2011 was 0.420 %. 0/ (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 0.3583 %. (5) The market value of the portfolio on May 31, 2011 was $59,703,437.27. 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 MAY, 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 11/24109 - -- (1) 4,428,000 5,266,000 (838,000) 4,428,000 4,440,437.29 (4) 1,810.95 29,423.05 31,234.00 Series B Proceeds State of Ca. LAIF 12/03109 0 0 0 0.00 (4) 16,129.87 16,129.87 (3) 4,428,000 5,266,000 (838,000) 4,428,000 4,440,437.29 1,810.95 45,552.92 47,363.87 (2) 1,944.12 1,944.12 1,810.95 47,497.04 49,307.99 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of May, 2011 was 0.420% (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 0.4209% (4) The market value of the portfolio on May 31, 2011 was $4,440,437.29. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 6/08/11, 14:44:09 - 2011 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE -- - -- - --- ------ --- -- -- - -- - - --- - --- --- - ---------- -------- ------- - -- -- - ---------- -------- - - -- - - -- - - - ------- -- - ----- -- - - - - -- CURRENT ASSETS CASH - 111,442.28 TEMPORARY INVESTMENTS 4,600,000.00 ACCR INTEREST RECEIVABLE 3,478.35 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,977,000.34 DUE FROM S/C 25,700.90 DUE FROM DEBT FUND .00 TOTAL ASSETS 6,717,621..87 LIABILITIES DUE TO R/E 1,814,149.35 - DUE TO S/C .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 ----- ------ 2,814,149.35 - 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 812,191.91 REVENUE SUMMARY 878,277.51- TOTAL FUND EQUITY 3,903,472.52 TOTAL LIABILITIES AND FUND EQUITY 6,717,621.87 3.3 PREPARED 06/08/11, 14:44:57 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 11/2011 PERIOD ENDING: 05/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance Budget Actual Variance BUDGET 709 387 322- 45.42- 7,799 4,814 2,985- 38.27- 8,510 56.57 0 0 0 .00 0 7,500 7,500 .00 0 .00 0 0 0. .00 0 0 0 .00 0 .00 709 387 322- 45.42- 7,799 12,314 4,515 57.89 8,510 144.70 1,658 928 730- 44.03- 18,238 11;604 6,634- 36.37- 19,900 58.31 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 1,658 928 730- 44.03- 18,238 11,604 6,634- 36.37- 19,900 58.31 715 354 361- 50.49- 7,865 4,359 3,506- 44.58- 8,590 50.75 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 .00 715 354 361- 50.49- 857,865 854,359 3,506- .41- 888,590 96.15 ------ - - - - -- 3,082 ------- - - - - -- ------ 1,668 - - - - -- --- 1,414- - - 45.88- - - -- ------ - - - - -- 883,902 ------ - - - - -- ------ 878,278 - - - - -- --- 5,624- - - - - -- ------ .64- - - - - -- 917,000 --- - - - - -- 95.78 3Y PREPARED 06/08/11, 14:44:53 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 11/2011 PERIOD ENDING: 05/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance BUDGET % 1420 LOSSES 20,833 133,516 112,683- 540.89- 229,163 208,802 20,361 8.88 250,000 83.52 1421 LEGAL SERVICES 4,166 31,698 27,532- 660.87- 45,826 81,579 35,753- 78.02- 50,000 163.16 1422 TECHNICAL SERVICES 7,083 1,098 5,985 84.50 77,913 107,419 29,506- 37.87- 85,000 126.38 * SUB -FUND A 32,082 166,312 134,230- 418.40- 352,902 397,800 44,898- 12.72- 385,000 103.32 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 416 0 416 100.00 4,576 0 4,576 100.00 5,000 .00 1422 TECHNICAL SERVICES 0 0 0 .00 2,500 197 2,303 92.12 5,000 3.94 * SUB -FUND B 416 0 416 100.00 7,076 197 6,879 97.22 10,000 1.97 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 1,666 0 1,666 100.00 16,660 45 16,615 99.73 20,000 .23 1422 TECHNICAL SERVICES 0 0 0 .00 5,000 0 5,000 100.00 10,000 .00 1423 LIABILITY INSURANCE 0 0 0 .00 415,000 308,629 106,371 25.63 415,000 74.37 1424 PROPERTY INSURANCE 0 0 0 .00 115,000 105,520 9,480 8.24 115,000 91.76 1425 INSURANCE CONSULTING SVS 333 0 333 - 100.00 3,663 0 3,663 100.00 4,000 .00 1426 CLAIMS ADJUSTMENT 0 0 0 .00 0 0 0 .00 1,000 .00 * SUB -FUND C 1,999 0 1,999 100.00 555,323 414,195 141,128 25.41 565,000 73.31 34,497 166,312 131,815- 382.11- 915,301 812,192 103,109 11.27 960,000 84.60 Eo CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MAY, 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 519 State of Calif. LAIF 10199- - - -- (1) 4,600,000 4,800,000 (200,000) 4,600,000 4,612,920.40 1,668.49 18,265.88 19,934.37 (3) 4,600,000 4,800,000 (200,000) 4,600,000 49612,920.40 1,668.49 18,265.88 19,934.37 (2) 942.14 942.14 1,668.49 19,208.02 20,876.51 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of May, 2011 was 0.420 %. (DC (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- insurance portfolio is 0.420°/x. (4) The market value of the portfolio on May, 2011 was $4,612,920.40 COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 6/08/11, 14:44:09 2011 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 11/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2011 ----------- 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ -- - - - --- - ------- .---------- ------------- ---- -- - - -- - --- -- ----------- CURRENT ASSETS DEPOSIT W /TRUSTEE - RESERVE 5,412,500.00 BOND ISSUANCE COSTS 374,402.79 REVENUE BOND RESERVE CASH .00 ACCR INTEREST RECEIVABLE .00 DUE FROM R/E 44,066,873.12 DUE FROM 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 - -------------- (9 PREPARED 06/08/11, 14:44:49 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: 05/31/2011 PAGE 1 ACCOUNTING PERIOD 11/2011 - - - - -- 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 5,629,951 100..00 0 0 0 .00 5,652,119 5,738,767 86,648 1.53 5,674,287 101.14 ------------ 0 --- ---- - - - - -- ------ 0 - - - - -- --- 0 - - - - -- -- .00 -- -- - - - - -- 5,652,119 ------------ 5,738,767 86,648 1.53 5,674,287 101.14 �ifrJ PREPARED 06/08/11, 14:44:45 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: 05/31/2011 PAGE 1 ACCOUNTING PERIOD 11/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance Budget Actual Variance % BUDGET 4 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 3D