Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
04.c. Approve June 2011 Financial Statements
I/. e 9 Central Contra Costa Sanitary District July 29, 2011 TO: BOARD OF DIRECTORS VIA: JAMES KELLY, GENERAL MANAGER FROM: DEBBIE RATCLIFF, CONTROLLER SUBJECT: JUNE 2011 FINANCIAL STATEMENTS Enclosed are the pre- audited June 2011 Financial Statements. These statements are preliminary because pre -audit adjustments will continue to be made for the annual audit. Final June 2011 (Period 13) financials will be distributed for the September 1 st Board Meeting; these financial results are what will be presented to the external auditors. The auditors may also make fiscal year 2010 -11 audit entries, if significant. Typical entries still to be entered are: 1. Expense accruals: All year -end expense invoices have not been received. Invoices will continue to be booked for services rendered or supplies received prior to June 30, 2011. 2. Additional capital expenditures will occur, and capital assets will be transferred from Sewer Construction to Running Expense. Annual depreciation expense will also be recorded. 3. Fine - Mining of revenue accounts: Several estimates (accruals) were booked. Final billings and any adjustments will appear in the audited numbers. 4. Adjusting entries will be made as we reconcile all accounts prior to the audit. If you have any questions, please call me at 229 -7326. H:\JUNE 2011 FINANCIALS MEMO.DOC CENTRAL CONTRA COSTA SANITARY DISTRICT July 26, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING W111 SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending June, 2011: Revenue Categories Facilities Capacity Fees Pump Zone Fees Interest Income Other Govt Rev - Concord Favorable /(Unfavorable) Budgeted Actual Variance 5,731,000 3,448,552 (2,282,448) 853,000 549,037 (303,963) 850,000 296,218 (553,782) 2,429,000 3,000,000 571,000 Explanation Less than anticipated capacity fee revenue. Development continues to be slow. See explanation above for Facilities Capacity Fees. Budgeted 1 %, but actual average was less than 0.4 %. Capital project expenditures that Concord shares in are higher than budget. Also, the actual flow factor is higher than the budget estimate. CENTRAL CONTRA COSTA SANITARY DISTRICT July 27, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF t FROM: JAMIE KING 9" SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending June, 2011: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 44,325,726 42,002,080 2,323,646 Savings due to vacant positions, associated benefit savings and $523,000 savings on OPEB annual required contribution. Chemicals 1,771,000 1,461,599 309,401 Other Chemicals expense is lower due to savings from less than anticipated usage of peroxide. An anticipated price increase for hypochlorite did not materialize this fiscal year, resulting in savings. A change in vendor for hypochlorite has resulted in a price decrease rather than an anticipated price increase. Utilities 4,630,000 3,826,889 803,111 Lower from delay in billings. June bills not yet received. Repairs & Maintenance 3,494,786 2,772,320 722,466 Primarily due to savings from Outside Repairs and Maintenance projects budgeted this fiscal year not incurred. Expenses also lower due to the delay of repairs of three diesel trucks and a delay in billing of a chemical treatment of sewer pipes. Outside Services 2,139,600 1,762,071 377,529 Lower primarily due to savings in Technical Services. Some budgeted expenses for outside consultants and temporary help did not materialize, resulting in savings. Other Expenses 2,171,668 1,528,021 643,647 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 is 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. Additional positive variance from savings in rental equipment. FINANCIAL STATEMENT SUMMARY June, 2011 O & M Revenue Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 60,175 62,326 (2,151) -3.5% May -11 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 4,802 5,585 783 57,396 62,966 5,570 14.0% 8.8% YEAR -TO -DATE Year- to- date Favorable Variance > $10K: Variance Sewer Construction Total Labor Charges 2,324 Directors Fees & Expenses 44 Chemicals 309 Utilities 803 Repairs & Maintenance 722 Hauling & Disposal 175 Professional & Legal 79 Outside Services 378 Materials & Supplies 93 Other Expenses 644 5,571 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 5,571 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAW yield as of June, 2011 was 0.448 %. Revenue 16,221 Expense 27,070 Over /Under 10,849 PREPARED 7/13/11, 15:13:52 2011 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2011 ---------- ----------------------------------------------------------------------------------------------------------- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------- ----- --- ------ -- --- - - -- CURRENT ASSETS CASH 1,090,136.02 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 9,187,961.11 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,730.50 ACCOUNTS RECEIVABLE -COBRA 1,784.36 A /R -SSC DIRECT BILL 1,515.28 COMPUTER PURCHASE PROGRAM 10,282.34 DEPOSITS TO BANK ESCROW 101,391.49 PREPAID INSURANCE 20,617.74 PREPAID EXPENSES 866,693.11 PREPAID RETIREMENT 761,860.49 SUPPLIES & MATERIAL INV 1,842,214.47 DUE FROM -00 DUE FROM SIC 104,545,367.54 DUE FROM S/I 1,814,237.85 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 120,438,911.55 NET PROPERTY, PLANT & EQUIPMENT LAND 17,114,719.91 INTANGIBLE ASSETS 1,806,272.00 / ACCUM DEPR - IN'T`ANGIBLE 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 12,559,144.33 ACC DEPR -FURN & EQUIP 8,790,311.12 - VEHICLES 5,731,808.29 ACC DEPR - VEHICLES 3,493,853.79 - 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 148,988,388.05 ACC DEPR - CONTRIB ASSETS 45,113,561.66 - CONSTRUCTION IN PROGRESS 26,735,296.51 TOTAL NET PROPERTY, PLANT & EQUIPMENT 587,196,686.90 TOTAL ASSETS -------- - - ---- 707,635,598.45 LIABILITIES DUE TO SIC 70,089,147.16- PREPARED 7/13/11, 15:13:52 2011 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 2,003,563.18 - DUE TO DEBT FUND 44,066,873.12 - ACCOUNTS PAYABLE 436,357.39 - SALES TAX PAYABLE 14,257.02 - ACCRUED WAGES PAYABLE 834,696.52- - 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 .00 UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,114.00- WELLNESS PAYMENTS .00 KAISER PERMANENTE 597.64 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS .00 LIFE INS .00 DELTA DENTAL 64.88 - POST EMP. BENEFIT -OPEB 915,851.62 OPEB TRANSITIONAL LIAB ..00 CAFETERIA PLAN PAYABLE 56,791.65 - PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE 56,631.09 - ACCRUED COMPENSATED ASS. 5,132,066.62 - 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 .00 149,110,350.05 - 84,449,905.51- 75,301,279.00- 266,155,609.79- .00 7,855,588.17- 57,395,553.33 60,174,628.17- 121,983,791.09- 585,651,807.36- -------------- 707,635,598.45- -------------- -------------- C-2) PREPARED 7/13/11, 14:27:47 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 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 11,587 43,035 31,448 271.4 139,000 141,182 2,182 1.6 139,000 101.6 2300 SEWER SVC CHRG - COUNTY 1,345,000 1,357,100 12,100 .9 49,245,000 48,203,798 1,041,202 -- 2.1- 49,245,000 97.9 2400 SEWER SVC CHRG- DIRECT 0 8,237 8,237 .0 788,000 838,885 50,885 6.5 788,000 106.5 2500 SEWER SVC CHRG -PRIOR YEAR 2,424- 0 2,424 100.0- 29,000- 91,596- 62,596 -215.8 29,000 -315.8 SEWER SERVICE CHARGES . 1,354,163 1,408,372 54,209 4.0, 50,143,000 49,092,269 1,050,731- 2.1- 50,143,000 97.9 2600 SERVICE CHARGES- CONCORD 9,100,000 8,300,000 800,000- 8.8- 9,100,000 8,300,000 800,000- 8.8- 9,100,000 91.2 SERVICE CHARGES - CONCORD 9,100,000 8,300,000 800,000- 8.8- 9,100,000 8,300,000 800,000- 8.8- 9,100,000 91.2 1000 PERMIT /APPLICATION FEES 16,674 21,265 4,591 27.5 200,000 170,378 29,622- 14.8- 200,000 85.2 1700 SEPTIC TANK DUMPING 6,674 5,592 1,082- 16.2- 80,000 61,446 - 18,554- 23.2- 80,000 76.8 1900 OVERTIME INSPECTION 1,087 1,980 893 82.2 13,000 14,291 1,291 9.9 13,000 109.9 2000 SIDE SEWER INSPECTION 36,250 43,708 7,458 20.6 435,000 382,949 52,051- 12.0- 435,000 88.0 2700 SALES 174 272 98 56.3 2,000 3,410 1,410 70.5 2,000 170.5 2900 OTHER SERVICE CHARGES 63,000 49,572 13,428- 21.3- 151,300 114,768 36,532- 24.1- 151,300 75.9 3000 INDUSTRIAL PERMIT FEES 26,750 26,375 375- 1.4- 107,000 111,109 4,109 3.8 107,000 103.8 3200 NEW INDUSTRY PERMIT FEES 674 1,725 1,051 155.9 8,000 8,065 65 .8 8,000 100.8 3301 POLLUTION PREVENTION 4,750 0 4,750- 100.0- 19,000 11,829 7,171- 37.7- 19,000 62.3 3500 LEASE RENTAL INCOME 53,424 74,267 20,843 39.0 641,000 659,310 18,310 2.9 641,000 102.9 3600 PRETREATMENT PROGRAM FINE 2,000 4,500- 6,500- 325.0 - 2,000 0 2,000- 100.0- 2,000 .0 3800 RECLAIMED WATER SALES 80,000 21- 80,021- 100.0- 240,000 183,197 56,803- 23.7- 240,000 76.3 4300 ANNEXATION CHARGES 1,174 3,856 2,682 228.4 14,000 23,080 9,080 64.9 14,000 164.9 4500 INTEREST INCOME - 152,000 103,066 48,934- 32.2- 152,000 99,065 52,935- 34.8- 152,000 65.2 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 50,000 0 50,000- 100.0- 200,000 183,590 16,410- 8.2- 200,000 91.8 5600 HOUSE HAZARD WASTE REIMS 784,000 706,133 77,867- 9.9- 817,000 735,938 81,062- 9.9- 817,000 90.1 6000 MISCELLANEOUS INCOME 0 968 968 .0 0 17,607 17,607 '.0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 174 0 174 - 100.0- 2,000 2,328 328 16.4 2,000 116.4 OTHER REVENUES 1,278,805 1,034,258 244,547- 19.1- 3,083,300 2,782,360 300,940- 9.8- 3,083,300 90.2 FUND TOTALS 11,732,968 10,742,630 990,338- 8.4- 62,326,300 60,174,629 2,151,671- 3.5- 62,326,300 96.5 (2) PREPARED 7/13/11, 14:28:02 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET . ACTUAL VARIANCE % BUDGET % -------------------------------------------------------------------------------------------------------- ---------------- ---- -- - - - - -- 0101 SALARIES & WAGES- MGMNT. 174,173 0102 SALARIES -& WAGES -NON MGMT 1,807,589 0103 SALARIES & WAGES -COMP ASS 50,000 0105 OVERTIME 78,497 0106 STANDBY PAID 18,743 0110 SALARY VACANCY 58,772 - SALARIES & WAGES 2,070,230 0201 WORKERS' COMPENSATION INS 46,884 0202 STATE UNEMPLOYMENT INSUR 2,500 0203 FEDERAL MEDICARE TAX 25,205 0204 MEDICAL & HEALTH INSUR 587,031 0205 RETIREMENT CONTRIBUTION 729,725 0206 DEFERRED COMP. CONTRIB 122,248 0207 DENTAL INSURANCE 71,458 0208 LONG -TERM DISABILITY INS 8,202 0209 LIFE INSURANCE 15,219 0211 ACCRUED COMPENSATED ABS 500,000 0212 BENEFIT VACANCY 80,435- 0213 OPEB CONTRIBUTION - 0 EMPLOYEE BENEFITS 2,028,037 0250 CAPITALIZED ADM OVERHEAD 304,591 - CAPITALIZED ADM OVERHEAD 304,591- TOTAL-LABOR CHARGES 3,793,676 0301 DIRECTOR MEETING FEES 5,306 0302 BOARD TRAINING & CONF 3,837 DIRECTORS FEES & EXPENSES 9,143 0402 LIME 18,000 0403 POLYMER 37,500 0404 BOILER CHEMICALS 4,500 0406 OTHER CHEMICALS 51,274 0407 HYPOCHLORITE 35,487 CHEMICALS 146,761 0501 ELECTRICAL 110,568 0502 NATURAL GAS 449,511 0503 LAND -FILL GAS 46,174 0504 WATER 9,185 0505 TELEPHONE 25,600 UTILITIES 641,038 157,522 16,651 9.6 2,089,405 1,819,489 1,713,526 94,063 5.2 21,688,912 20,029,228 21,556 28,444 56.9 600,000 522,516 52,275 26,222 33.4 939,874 738,928 17,221 1,522 8.1 224,498 215,750 0 58,772 -100.0 705,000- 0 1,962,100 108,130 5.2 24,837,689 23,325,911 46,135 749 1.6 559,913 558,501 0 2,500 100.0 30,000 16,183 25,225 20- .1- 300,095 281,516 607,251 20,220- 3.4- 7,042,183 6,891,960 657,662 72,063 9.9 8,754,214 8,031,945 113,890 8,358 6.8 1,464,138 1,373,975 69,409 2,049 2.9 855,142 828,168 7,199 1,003 12.2 96,488 88,069 13,787 1,432 9.4 180,120 165,837 486,841 13,159 2.6 500,000 405,308 0 80,435 -100.0 51.6 965,000- 0 395,257- 395,257 .0 4,325,000 3,406,107 1,632,142 395,895 19.5 23,142,293 22,047,569 306,458- 1,867 .6- 3,654,256- 3,371,400- 306,458- 1,867 .6- 3,654,256- 3,371,400- 3,287,784 505,892 13.3 44,325,726 42,002,080 3,669 1,637 30.9 63,595 52,733 0 3,837 100.0 46,000 13;183 3,669 5,474 59.9 109,595 65,916 19,410 1,410- 7.8- 226,000 190,315 89,963 52,463- 139.9- 450,000 431,027 14,111 9,611 - 213.6- 54,000 50,664 54,491 3,217- 6.3- 615,000 464,457 34,481 1,006 2.8 426,000 325,136 212,456 65,695- 44.8- 1,771,000 1,461,599 45,745 64,823 58.6 869,000 790,401 217,458 232,053 51.6 2,866,000 2,337,510 69,852 23,678- 51.3- 554,000 416,213 10,781 1,596- 17.4- 89,000 69,351 12,459 13,141 51.3 252,000 213,414 356,295 284,743 44.4 4,630,000 3,826,889 269,916 12.9 2,089,405 87.1 1,659,684 7.7 21,688,912 92.3 77,484 12.9 600,000 87.1 200,946 21.4 939,874 78.6 8,748 3.9 224,498 96.1 705,000 -100.0 705,000- .0 1,511,778 6.1 24,837,689 93.9 1,412 ..3 559,913 99.7 13,817 46.1 30,000 53.9 18,579 6.2 300,095 93.8 150,223 2.1 7,042,183 97.9 722,269 8.3 8,754,214 91.7 90,163 6.2 1,464,138 93.8 26,974 3.2 855,142 96.8 8,419 8.7 96,488 91.3 14,283 7.9 180,120 92.1 94,692 18.9 500,000 81.1 965,000 -100.0 965,000- .0 918,893 21.2 4,325,000 78.8 1,094,724 4.7 23,142,293 95.3 282,856- 7.7 3,654,256- 92.3 282,856- 7.7 3,654,256- 92.3 2,323,646 5.2 44,325,726 94.8 10,862 17.1 63,595 82.9 32,817 71.3 46,000 28.7 43,679 39.9 109,595 60.1 35,685 15.8 226,000 84.2 18,973 4.2 450,000 95.8 3,336 6.2 54,000 93.8 150,543 24.5 615,000 75.5 100,864 23.7 426,000 76.3 309,401 17.5 1,771,000 82.5 78,599 9.0 869,000 91.0 528,490 18.4 2,866,000 81.6 137,787 24.9 554,000 75.1 19,649 22.1 89,000 77.9 38,586 15.3 252,000 84.7 803,111 17.3 4,630,000 82.7 PREPARED 7/13/11, 14:28:02 EXPENSE SUMMARY REPORT BY DISTRICT PAGE - 2 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ----------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- -- -- -- -------- - - - - -- YEAR -TO- DATE-------- - - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR- 10,568 8,592 1,976 18.7 126,750 133,857 7,107- 5.6- 126,750 105.6 0602 VEHIC /EQUIP REPAIR MAINT 7,500 5,050 2,450 32.7 90,000 82,565 7,435 8.3 90,000 91.7 0603 GENERAL REPAIRS & MAINT 78,767 155,332 76,565- 97.2- 944,500 904,951 39,549 4.2 944,500 95.8 0604 OUTSIDE REPAIRS & MAINT. 161,724 148,478 13,246 8.2 1,948,250 1,306,280 641,970 33.0 1,948,250 67.0 0605 COMPUTER REPAIRS & MAINT 21,639 9,779 11,860 54.8 350,286 326,458 23,828 6.8 350,286 93.2 0606 REAL PROPERTY REPAIRS 2,924 3,385 461- 15.8- 35,000 18,209 16,791 48.0 35,000 52.0 REPAIRS & MAINTENANCE 283,122 330,616 47,494- 16.8- 3,494,786 2,772,320 722,466 20.7 3,494,786 79.3 0701 ASH REMOVAL 12,000 14,766 2,766- 23.1- 147,000 141,294 5,706 3.9 147,000 96.1 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 25,000 1,423 23,577 94.3 25,000 5.7 0703 GRIT REMOVAL 6,800 9,892 3,092- 45.5- 82,000 74,721 7,279 8.9 82,600 91.1 0704 JANITORIAL & REFUSE REMOV 20,850 35,025 14,175- 68.0- 243,460 237,203 6,257 2.6 243,460 97.4 0705 SPOILS REMOVAL 1 0 1 100.0 1 0 1 100.0 1 .0 0706 HAZARDOUS WASTE DISPOSAL 78,924 35,972 42,952 54.4 486,000 362,570 123,430 25.4 486,000 74,6 0707 MOBILE COLLECTION -HHW 50,000 40,800 9,200 18.4 50,000 40,800 . 9,200 18.4 50,000 81.6 HAULING & DISPOSAL 170,662 136,455 34,207 20.0 1,033,461 858,011 175,450 17.0 1,033,461 83.0 0801 PROFESSIONAL SERVICES 12,103 10,322- 22,425 185.3 145,060 42,701 102,359 70.6 145,060 29.4 0802 LEGAL SERVICES -BOARD 5,174 6,346 1,172- 22.7- 62,000 61,917 83 .1 62,000 99.9 0803 LEGAL SERVICES -STAFF 33,174 32,532 642 1.9 293,100 316,976 23,876- 8.1- 293,100 108.1 PROFESSIONAL & LEGAL SERV 50,451 28,556 21,895 43.4 500,160 421,594 78,566 15.7 500,160 84.3 0901 OUTSIDE SAFETY SERVICES 10,436 2,929 7,507 71.9 111,000 66,447 44,553 40.1 111,000 59.9 0902 TECHNICAL SERVICES 144,670 140,016 4,654 3.2 1,598,950 1,294,081 304,869 19.1 1,598,950 80.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 276 124 31.0 400 69.0 0904 OTHER PUBLIC AGENCY SERVS 4,074 532 3,542 86.9 334,050 315,273 18,777 5.6 334,050 94.4 0905 REPROGRAPHIC SERVICES 1,611 0 1,611 100.0 19,200 4,194 15,006 78.2 19,200 21.8 0906 RECRUITMENT 6,337 8,689 2,352- 37.1- 76,000 81,800 5,800- 7.6- 76,000 107.6 OUTSIDE SERVICES 167,128 152,166 14,962 9.0 2,139,600 1,762,071 377,529 17.6 2,139,600 82.4 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 18,107 13,780 4,327 23.9 183,560 120,428 63,132 34.4 183,560 65.6 1102 GASOLINE, OIL & FUEL 17,731 29,758 12,027- 67.8- 212,750 237,465 24,715- 11.6- 212,750 111.6 1103 OPERATING SUPPLIES 102,310 173,954 71,644- 70.0- 1,239,450 1,210,068 29,382 2.4 1,239,450 97.6 1104 OPERATING FUEL 4,837 0 4,837 100.0 58,000 7,253 50,747 87.5 58,000 12.5 1105 LABORATORY SUPPLIES 11,087 9,444 1,643 14.8 133,000 153,130 20,130- 15.1- 133,000 115.1 1106 SAFETY SUPPLIES 10,076 23,915 13,839- 137.3- 112,965 118,707 5,742- 5.1- 112,965 105.1 1108 INVENTORY OVER /SHORT 0 1,380- 1,380 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 164,148 249,471 85,323- 52.0- 1,939,725 1,847,051 92,674 4.8 1,939,725 95.2 1201 RENTS & LEASES 24,050 7,353 16,697 69.4 227,910 151,216 76,694 33.7 227,910 66.3 1202 PUBLIC AGENCY FEES 27,074 5,706 21,368 78.9 333,687 343,508 9,821 - 2.9- 333,687 102.9 1203 PUBLIC INFORMATION 30,234 6,660 23,574 78.0 362,500 310,988 51,512 14.2 362,500 85.8 O PREPARED 7/13/11, 14:28:02 EXPENSE SUMMARY REPORT BY DISTRICT - PAGE 3 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 --- ---- - -- --- ----- ------- ----- --- -- - - -- ------------------------- - --- - - - --- - OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------- --- ---- -- ------- -- ----- - - - --- 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1207 CLAIMS 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1214 ELECTION EXPENSE 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES NET EXPENSES TOTAL EXPENSE 4,063 5,046 983- 24.2- 31,250 16,485 14,765 47.2 31,250 52.8 27,316 11,270 16,046 58.7 311,025 183,938 127,087 40.9 311,025 59.1 2,958 1,220 1,738 58.8 20,430 12,920 7,510 36.8 20,430 63.2 1,649 40 1,609 97.6 10,100 931 9,169 90.8 10,100 9.2 2,818 2,137 681 24.2 33,573 - 24,062 9,511 28.3 33,573 71.7 818 510 308 37.7 6,880 4,146 2,734 39.7 6,880 60.3 429 1,390 961 - 224.0- 4,950 6,547 1,597- 32.3- 4,950 132.3 14,972 35- 15,007 100.2 268,700 258,474 10,226 3.8 268,700 96.2 2,519 610 1,909 75.8 36,363 28,469 7,894 21.7 36,363 78.3 2,825 2,551 274 9.7 32,800 16,027 16,773 51.1 32,800 48.9 0 0 0 .0 450,000 162,219 287,781 64.0 450,000 36.0 16,962 0 16,962 100.0 41,500 8,091 _ 33,409 80.5 41,500 19.5 158,687 44,458 114,229 72.0 2,171,668 1,528,021 643,647 29.6 2,171,668 70.4 5,584,816 4,801,926 782,890 14.0 62,965,721 57,395,552 5,570,169 8.8 62,965,721 91.2 5,584,816 4,801,926 782,890 14.0 62,965,721 57,395,552 5,570,169 8.8 62,965,721 91.2 D PREPARED 7/13/11, 14:28:02 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 --------------------------------------------------- OBJ ------- - - - ------- - -- MONTH -TO- -- -- --- --- DATE------- - --- -- -- - - - -- -------- - -- - - - -- ------ - - - - -- YEAR -TO- DATE-------- --- - --- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 20,837 1,979 18,858 90.5 250,000 210,781 39,219 15.7 250,000 84.3 1421 LEGAL SERVICES 7,938 41,547 33,609- 423.4- 75,000 123,171 48,171- 64.2- 75,000 164.2 1422 TECHNICAL SERVICES 14,587 16,508 1,921- 13.2 - 100,000 124,124 24,124- 24.1- 100,000 124.1 1423 LIABILITY INSURANCE 0 0 0 .0 415,000 308,629 106,371 25.6 415,000 74.4 1424 PROPERTY INSURANCE 0 0 0 .0 115,000 105,520 9,480 8.2 115,000 91.8 1425 INSURANCE CONSULTING SVS 337 0 337 100.0 4,000 0 4,000 100.0 4,000 .0 1426 CLAIMS ADJUSTMENT 1,000 0 1,000 100.0 1,000 0 1,000 100.0 1,000 .0 INSURANCE PREMIUMS 44,699 60,034 15,335- 34.3- 960,000 872,225 87,775 9.1 960,000 90.9 NET EXPENSES 44,699 60,034 15,335- 34.3- 960,000 872,225 87,775 9.1 960,000 90.9 / UO7'�' PREPARED 7/13/11, 14:28:02 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 681,169 0 681,169 100.0 2,027,168 1,345,997 681,171 33.6 2,027,168 66.4 OTHER EXPENSES 681,169 0 681,169 100.0 2,061,903 1,380,732 681,171 33.0 2,061,903 67.0 NET EXPENSES 681,169 0 681,169 100.0 2,061,903 1,380,732 681,171 33.0 2,061,903 67.0 (3y PREPARED 7/13/11, 14:28:01 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 - --- - -------- --- -- ---- -------- - -- --- - --- - -- --- - -- - --- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 414,105 386,089 28,016 6.8 4,968,501 4,853,590 114,911 2.3 4,968,501 97.7 EMPLOYEE BENEFITS 974,711 910,073 64,638 6.6 10,515,999 10,177,611 338,388 3.2 10,515,999 96.8 CAPITALIZED ADM OVERHEAD 3,792- 2,794- 998- 26.3 45,405- 33,303- 12,102- 26.7 45,405- 73.3 DIRECTORS FEES & EXPENSES 9,143 3,669 5,474 59.9 109,595 65,916 43,679 39.9 109,595 60.1 UTILITIES 10,761 6,534 4,227 39.3 129,000 132,141 3,141 2.4- 129,000 102.4 REPAIRS & MAINTENANCE 21,699 10,626 11,073 51.0 362,975 297,977 64,998 17.9 362,975 82.1 PROFESSIONAL & LEGAL SERV 32,001 28,556 3,445 10.8 374,060 322,039 52,021 13.9 374,060 86.1 OUTSIDE SERVICES 80,845 67,491 13,354 16.5 1,155,350 954,186 201,164 17.4 1,155,350 82.6 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 16,147 15,805 342 2.1 182,525 153,499 29,026 15.9 182,525 84.1 OTHER EXPENSES 63,893 14,515 49,378 77.3 1,000,660 603,896 396,764 39.7 1,000,660 60.3 ADMINISTRATION 1,619,513 1,440,564 178,949 11.0 19,603,260 18,377,552 1,225,708 6.3 19,603,260 93.7 SALARIES & WAGES 466,518 448,827 17,691 3:8 5,597,424 5,305,647 291,777 5.2 5,597,424 94.8 EMPLOYEE BENEFITS 291,003 200,341 90,662 31.2 3,488,131 3,311,197 176,934 5.1 3,488,131 94.9 CAPITALIZED ADM OVERHEAD 287,586- 298,260- 10,674 3.7- 3,450,845- 3,180,265- 270,580- 7.8 3,450,845- 92.2 UTILITIES 10,585 5,900 4,685 44.3 71,600 58,184 13,416 18.7 71,600 81.3 REPAIRS & MAINTENANCE 8,127 15,569 7,442- 91.6- 99,761 95,761 4,000 4.0 99,761 96.0 HAULING & DISPOSAL 130,479 79,701 50,778 38.9 554,660 428,318 126,342 22.8 554,660 77.2 PROFESSIONAL & LEGAL SERV 14,706 0 14,700 100.0 96,100 62,651 33,449 34.8 1 96,100 65.2 OUTSIDE SERVICES 39,869 17,768 22,101 55.4 457,900 347,050 110,850 24.2 457,900 75.8 MATERIALS & SUPPLIES 16,552 26,864 10,312- 62.3- 197,480 172,516 24,964 12.6 197,480 87.4 OTHER EXPENSES 20,482 16,699. 3,783 18.5 237,978 156,566 81,412 34.2 237,978 65.8 ENGINEERING 710,729 513,409 197,320 27.8 7,350,189 6,757,625 592,564 8.1 7,350,189 91.9 91 SALARIES & WAGES 401,531 338,022 63,509 15.8 4,816,810 4,194,970 621,840 12.9 4,816,810 87.1 EMPLOYEE BENEFITS 256,949 158,873 98,076 38.2 3,079,285 2,750,723 328,562 10.7 3,079,285 89.3 CAPITALIZED ADM OVERHEAD 1,784- 0 1,784 -100.0 21,397- 12,657- 8,740- 40.8 21,397- 59.2 UTILITIES 9,062 4,372 4,690 51.8 102,700 52,257 50,443 49.1 1102,700 50.9 REPAIRS & MAINTENANCE 61,151 84,489 23,338- 38.2- 727,350 496,870 230,480 31.7 727,350 68.3 HAULING & DISPOSAL 4,350 7,311 2,961- 68.1- 45,801 47,757 1,956- 4.3- 45,801 104.3 PROFESSIONAL & LEGAL SERV 2,500 0 2,500 100.0 15,000 1,227 13,773 91.8 15,000 8.2 OUTSIDE SERVICES 8,890 2,958 5,932 66.7 91,350 70,794 20,556 22.5 91,350 77.5 MATERIALS & SUPPLIES 60,717 98,671 37,954- 62.5- 712,520 683,564 28,956 4.1 712,520 95.9 OTHER EXPENSES 19,629 3,895 15,734 80.2 217,125 131,336 85,789 39.5 217,125 60.5 COLLECTION SYSTEM OPS. 822,995 698,591 124,404 15.1 9,786,544 8,416,841 1,369,703 14.0 9,786,544 86.0 SALARIES & WAGES 700,843 719,562 18,719- 2.7- 8,408,235 7,952,129 456,106 5.4 8,408,235 94.6 EMPLOYEE BENEFITS 455,536 329,790 125,746 27.6 5,461,075 5,148,128 312,947 5.7 5,461,075 94.3 CAPITALIZED ADM OVERHEAD 11,033- 5,404- 5,629- 51.0 131,978- 140,177- 8,199 6.2- 131,978 -106.2 CHEMICALS 105,087 168,009 62,922- 59.9- 1,271,000 1,082,767 188,233 14.8 1,271,000 85.2 UTILITIES 527,960 313,370 214,590 40.6 3,807,300 3,114,430 692,870 18.2 3,807,300 81.8 REPAIRS & MAINTENANCE 172,797 212,635 39,838- 23.1- 2,072,700 1,660,875 411,825 19.9 2,072,700 80.1 HAULING & DISPOSAL 34,333 46,992 12,659- 36.9- 415,000 364,004 50,996 12.3 415,000 87.7 PROFESSIONAL & LEGAL SERV 1,250 0 1,250 100.0 15,000 35,677 20,677- 137.8- 15,000 237.8 OUTSIDE SERVICES 30,275 48,111 17,836- 58.9- 362,200 315,661 46,539 12.8 362,200 87.2 MATERIALS & SUPPLIES 67,134 104,840 37,706- 56.2- 804,200 805,825 1,625- .2- 804,200 100.2 OTHER EXPENSES 52,026 7,354 44,672 85.9 684,582 609,172 75,410 11.0 684,582 89.0 PREPARED 7/13/11, 14:28:01 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ------------------------------------------------------------------------------- ---- ---- --- ----------- - - -- -- - ----------------------- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,136,208 87,233 49,838 396- 41,674 82,670 19,348 1,500 7,249 3,598 2,657 295,371 1,945,259 69,600 33,065 0 44,447 26,119 7,297 2,451 15,838 3,291 1,995 204,103 190,949 8.9 23,169,314 20,948,491 17,633 20.2 16,773 33.7 396 -100.0 2,773- 6.7- 56,551 68.4 12,051 62.3 951- 63.4 - 8,589-118.5- 307 8.5 662 24.9 1,046,719 597,803 4,631- 500,000 519,400 232,000 18,000 72,800 43,000 31,323 1,019,575 659,910 4,998- 378,832 469,877 220,837 17,932 74,380 31,647 27,051 91,268 30.9 3,056,414 2,895,043 2,220,823 9.6 23,169,314 90.4 27,144 2.6 1,046,719 97.4 62,107- 10.4- 597,803 110.4 367 7.9- 4,631 -107.9 121,168 24.2 500,000 75.8 49,523 9.5 519,400 90.5 11,163 4.8 232,000 95.2 68 .4 18,000 99.6 1,580- 2.2- 72,800 102.2 11,353 26.4 43,000 73.6 4,272 13.6 31,323 86.4 161,371 5.3 3,056,414 94.7 5,584,816 4,801,926 782,890 14.0 62,965,721 57,395,552 5,570,169 8.6 62,965,721 91.2 /o PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 - - -- -- -------------------------------- DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 93,165 79,132 14,033 15.1 1,117,661 1,039,298 78,363 7.0 1,117,661 93.0 0102 SALARIES & WAGES -NON MGMT 275,593 287,107 11,514- 4.2- 3,306,808 3,253,509 53,299 1.6 3,306,808 98.4 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 16,991 33,009 66.0 600,000 498,253 101,747 17.0 600,000 83.0 0105 OVERTIME 5,771 2,859 2,912 50.5 69,032 62,530 6,502 9.4 69,032 90.6 0110 SALARY VACANCY 10,424- 0 10,424 -100.0 125,000- 0 125,000 -100.0 125,000- .0 SALARIES & WAGES 414,105 386,089 28,016 6.8 4,968,501 4,853,590 114,911' 2.3 4,968,501 97.7 0201 WORKERS' COMPENSATION INS 2,425 2,239 186 7.7 28,275 26,682 1,593 5.6 28,275 94.4 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 30,00.0 16,183 13,817 46.1 30,000 53.9 0203 FEDERAL MEDICARE TAX 4,665 4,935 270- 5.8- 55,353 54,541 812 1.5 55,353 98.5 0204 MEDICAL & HEALTH INSUR 298,471 586,457 287,986- 96.5- 3,580,948 3,871,010 290,062- 8.1- 3,580,948 108.1 0205 RETIREMENT CONTRIBUTION 138,391 132,218 6,173 4.5 1,660,054 1,599,177 60,877 3.7 1,660,054 96.3 0206 DEFERRED COMP. CONTRIB 21,414 20,910 504 2.4 256,132 254,104 2,028 .8 256,132 99.2 0207 DENTAL INSURANCE 35,672 36,782 1,110- 3.1- 427,261 428,788 1,527- .4- 427,261 100.4 0208 LONG -TERM DISABILITY INS 1,321 1,259 62 4.7 15,522 14,946 576 3.7 15,522 96.3 0209 LIFE INSURANCE - 6,352 33,689 27,337- 430.4- 75,454 100,765 25,311- 33.5- 75,454 133.5 0211 ACCRUED COMPENSATED ABS. 500,000 486,841 13,159 2.6 500,000 405,308 94,692 18.9 500,000 81.1 0212 BENEFIT VACANCY 36,500- 0 36,500 -100.0 438,000- 0 438,000 -100.0 438,000- .0 0213 OPEB CONTRIBUTION 0 395,257- 395,257 .0 4,325,000 3,406,107 918,893 21.2 4,325,000 78.8 EMPLOYEE BENEFITS 974,711 910,073 64,638 6.6 10,515,999 10,177,611 338,388 3.2 10,515,999 96.8 0250 CAPITALIZED ADM OVERHEAD 3,792- 2,794- 998- 26.3 45,405- 33,303- 12,102- 26.7 45,405- 73.3 CAPITALIZED ADM OVERHEAD 3,792- 2,794- 998- 26.3 45,405- 33,303- 12,102- 26.7 45,405- 73.3 0301 DIRECTOR MEETING FEES 5,306 3,669 1,637 30.9 63,595 52,733 10,862 17.1 63,595 82.9 0302 BOARD TRAINING & CONF 3,837 0 3,837 100.0 46,000 13,183 32,817 71.3 46,000 28.7 DIRECTORS FEES & EXPENSES 9,143 3,669 5,474 59.9 109,595 65,916 43,679 39.9 109,595 60.1' 0501 ELECTRICAL 6,250 12,651 6,401- 102.4- 75,000 86,016 11,016- 14.7- 75,000 114.7 0502 NATURAL GAS 1,174 2,031- 3,205 273.0 14,000 10,166 3,834 27.4 14,000 72.6 0504 WATER 337 738 401 - 119.0- 4,000 4,423 423- 10.6- 4,000 110.6 0505 TELEPHONE 3,000 4,824- 7,824 260.8 36,000 31,536 4,464 12.4 36,000 87.6 UTILITIES 10,761 6,534 4,227 39.3 129,000 132,141 3,141- 2.4- 129,000 102.4 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 3,000 0 3,000 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 4,233 120 4,113 97.2 65,700 34,530 31,170 47.4 65,700 52.6 0605 COMPUTER REPAIRS & MAINT 14,292 7,121 7,171 50.2 259,275 245,238 14,037 5.4 259,275 94.6 0606 REAL PROPERTY REPAIRS 2,924 3,385 461- 15.8- 35,000 18,209 16,791 48.0 35,000 52.0 REPAIRS & MAINTENANCE 21,699 10,626 11,073 51.0 362,975 297,977 64,998 17.9 362,975 82.1 0801 PROFESSIONAL SERVICES 12,103 10,322- 22,425 185.3 145,060 42,701 102,359 70.6 145,060 29.4 0802 LEGAL SERVICES -BOARD 5,174 6,346 1,172- 22.7- 62,000 61,917 83 .1 62,000 99.9 0803 LEGAL SERVICES -STAFF 14,724 32,532 17,808- 120.9 - 167,000 217,421 50,421- 30.2- 167,000 130.2 PROFESSIONAL & LEGAL SERV 32,001 28,556 3,445 10.8 374,060 322,039 52,021 13.9 374,060 86.1 (DI PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 5,837 2,929 2,908 49.8 70,000 52,443 17,557 25.1 70,000 74.9 0902 TECHNICAL SERVICES 67,171 55,873 11,298 16.8 805,700 643,509 162,191 20.1 805,700 79.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 276 124 31.0 400 69.0 0904 OTHER PUBLIC AGENCY SERVS - 250 0 250 100.0 188,250 171,964 16,286 8.7 188,250 91.3 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 15,000 4,194 10,806 72.0 15,000 28.0 0906 RECRUITMENT 6,337 8,689 2,352- 37.1- 76,000 81,800 5,800- 7.6- 76,000 107.6 OUTSIDE SERVICES 80,845 67,491 13,354 16.5 1,155,350 954,186 201,164 17.4 1,155,350 82.6 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 8,278 4,693 3,585 43.3 77,000 51,555 25,445 33.0 77,000 67.0 1103 OPERATING SUPPLIES 5,404 6,887 1,483- 27.4- 78,250 67,748 10,502 13.4 78,250 86.6 1106 SAFETY SUPPLIES 2,465 5,605 3,140- 127.4- 27,275 34,196 6,921- 25.4- 27,275 125.4 1108 INVENTORY OVER /SHORT 0 1,380- 1,380 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 16,147 15,805 342 2.1 182,525 153,499 29,026 15.9 182,525 84.1 1201 RENTS & LEASES 3,273 644 2,629 80.3 14,100 12,550 1,550 11.0 14,100 89.0 1202 PUBLIC AGENCY FEES 0 0 0 .0 0 458 458- .0 0 .0 1203 PUBLIC INFORMATION 29,299 6,660 22,639 77.3 351,500 309,988 41,512 11.8 351,500 88.2 1204 TUITION REIMBURSEMENT 261 49 212 81.2 4,000 2,050 1,950 48.8 4,000 51.3 1205 TECH TRAIN, CONF & MEETS 8,428 4,423 4,005 47.5 82,050 59,684 22,366 27.3 82,050 72.7 1206 CERTIFICATION & LICENSES 433 0 433 100.0 5,130 50 5,080 99.0 5,130 1.0 1207 CLAIMS 1,637 40 1,597 97.6 10,000 931 9,069 90.7 10,000 9.3 1208 SUBSCRIPTION /PUBLICATION 560 869 309- 55.2- 7,335 6,963 372 5.1 7,335 94.9 1209 MILEAGE REIMBURSEMENTS 479 328 151 31.5 3,450 2,709 741 21.5 3,450 78.5 1210 PUBLIC NOTICES 68 0 68 100.0 750 0 750 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,424 0 2,424 100.0 29,000 26,461 2,539 8.8 29,000 91.2 1212 EMPLOYEE MEMBERSHIPS 572 0 572 100.0 8,245 7,026 1,219 14.8 8,245 85.2 1213 MISCELLANEOUS 1,209 1,502 293- 24.2- 14,100 11,691 2,409 17.1 14,100 82.9 1214 ELECTION EXPENSE - 0 0 0 .0 450,000 162,219 287,781 64.0 450,000 36.0 1216 PROFESSIONAL EXP REIMB 15,250 0 15,250 100.0 21,000 1,116 19,884 94.7 21,000 5.3 OTHER EXPENSES 63,893 14,515 49,378 77.3 1,000,660 603,896 396,764 39.7 1,000,660 60.3 DEPARTMENT NET EXPENSES 1,619,513 1,440,564 178,949 11.0 19,603,260 18,377,552 1,225,708 6.3 19,603,260 93.7 D/-z PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 - ----- -- -- 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. 40,236 44,559 4,323- 10.7- 482,656 479,600 3,056 .6 482,656 99.4 0102 SALARIES & WAGES -NON MGMT 431,293 399,813 31,480 7.3 5,175,109 4,784,652 390,457 7.5 5,175,109 92.5 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 2,191 2,191- .0 0 .0 0105 OVERTIME 9,076 4,455 4,621 50.9 108,659 39,204 69,455 63.9 108,659 36.1 0110 SALARY VACANCY 14,087- 0 14,087 -100.0 169,000- 0 169,000 -100.0 169,000- .0 SALARIES & WAGES 466,518 448,827, 17,691 3.8 5,597,424 5,305,647 291,777 5.2 5,597,424 94.8 0201 WORKERS' COMPENSATION INS 6,532 6,762 230- 3.5- 77,900 79,782 1,882- 2.4- 77,900 102.4 0203 FEDERAL MEDICARE TAX 6,008 5,878 130 2.2 71,579 66,077 5,502 7.7 71,579 92.3 0204 MEDICAL & HEALTH INSUR 76,696 4,829 71,867 93.7 919,890 797,.359 122,531 13.3 919,890 86.7 0205 RETIREMENT CONTRIBUTION 171,449 150,655 20,794 12.1 2,056,772 1,900,224 156,548 7.6 2,056,772 92.4 0206 DEFERRED COMP. CONTRIB 27,863 26,059 1,804 6.5 333,685 309,764 23,921 7.2 333,685 92.8 0207 DENTAL INSURANCE 10,133 9,505 628 6.2 121,299 116,796 4,503 3.7 121,299 96.3 0208 LONG -TERM DISABILITY INS 1,902 1,542 360 18.9 22,296 19,397 2,899 13.0 22,296 87.0 0209 LIFE INSURANCE 2,681 4,889- 7,570 282.4 31,710 21,798 9,912 31.3 31,710 68.7 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 12,261- 0 12,261 -100.0 147,000- 0 147,000 -100.0 147,000- .0 EMPLOYEE BENEFITS 291,003 200,341 - 90,662 31.2 3,488,131 3,311,197 176,934 5.1 3,488,131 94.9 0250 CAPITALIZED ADM OVERHEAD 287,586- 298,260- 10,674 3.7- 3,450,845- 3,180,265- 270,580- 7.8 3,450,845- 92.2 CAPITALIZED ADM OVERHEAD 0501 ELECTRICAL 287,586- 1,211 298,260- 724 10,674 487 3.7- 40.2 3,450,845- 14,400 3,180,265- 8,263 270,580- 6,137 7.8 42.6 3,450,845- 14,400 92.2 57.4 /3 0502 NATURAL GAS 0 22 22- .0 0 647 647- .0 0 .0 0504 WATER 174 0 174 100.0 2,000 1,968 32 1.6 2,000 98.4 0505 TELEPHONE 9,200 5,154 4,046 44.0 55,200 47,306 7,894 14.3 55,200 85.7 UTILITIES 10,585 5,900 4,685 44.3 71,600 58,184 13,416 18.7 71,600 81.3 0604 OUTSIDE REPAIRS & MAINT. 4,378 15,369 10,991- 251.1- 52,250 53,755 1,505- 2.9- 52,250 102.9 0605 COMPUTER REPAIRS & MAINT 3,749 200 3,549 94.7 47,511 42,006 5,505 11.6 47,511 88.4 REPAIRS & MAINTENANCE 8,127 15,569 7,442- 91.6- 99,761 95,761 4,000 4.0 99,761 96.0 0704 JANITORIAL & REFUSE REMOV 2,479 3,235 756- 30.5- 29,660 27,134 2,526 8.5 29,660 91.5 0706 HAZARDOUS WASTE DISPOSAL 78,000 35,666 42,334 54.3 475,000 360,384 114,616 24.1 475.,000 75.9 0707 MOBILE COLLECTION -HHW 50,000 40,800 9,200 18.4 50,000 40,800 9,200 18.4 50,000 81.6 HAULING & DISPOSAL 130,479 79,701 50,778 38.9 554,660 428,318 126,342 22.8 554,660 77.2 0803 LEGAL SERVICES -STAFF 14,700 0 14,700 100.0 96,100 62,651 33,449 34.8 96,100 65.2 PROFESSIONAL & LEGAL SERV 14,700 0 14,700 100.0 96,100 62,651 33,449 34.8 96,100 65.2 0902 TECHNICAL SERVICES 36,120 17,393 18,727 51.8 313,000 209,612 103,388 33.0 313,000 67.0 0904 OTHER PUBLIC AGENCY SERVS 3,400 375 3,,025 89.0 140,800 137,438 3,362 2.4 140,800 97.6 0905 REPROGRAPHIC SERVICES 349 0 349 100.0 4,100 0 4,100 100.0 4,100 .0 PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 39,869 17,768 22,101 55.4 457,900 347,050 110,850 24.2 457,900 75.8 1101 OFFICE EQUIPMENT /SUPPLIES 4,853 3,915 938 19.3 58,060 36,555 21,505 37.0 58,060 63.0 1103 OPERATING SUPPLIES 9,888 13,756 3,868- 39.1- 118,150 117,773 377 .3 118,150 99.7 1106 SAFETY SUPPLIES 1,811 9,193 7,382- 407.6- 21,270 18,188 3,082, 14.5 21,270 85.5 MATERIALS & SUPPLIES 16,552 26,864 10,312- 62.3- 197,480 172,516 24,964 12.6 197,480 87.4 1201 RENTS & LEASES 584 0 584 100.0 6,700 5,510 1,190 17.8 6,700 82.2 1202 PUBLIC AGENCY FEES 424 4,966 4,542- 71.2- 5,000 5,457 457- 9.1- 5,000 109.1 1203 PUBLIC INFORMATION 935 0 935 100.0 11,000 1,000 10,000 90.9 11,000 9.1 1204 TUITION REIMBURSEMENT 2,511 2,558 47- 1.9- 12,000 6,385 5,615 46.8 12,000 53.2 1205 TECH TRAIN, CONF & MEETS 10,588 5,924 4,664 44.0 128,705 77,862 50,843 39.5 128,705 60.5 1206 CERTIFICATION & LICENSES 202 0 202 100.9 2,380 2,512 132- 5.5- 2,380 105.5 1208 SUBSCRIPTION /PUBLICATION 1,735 837 898 51.8 20,413 16,510 3,903 19.1 20,413 80.9 1209 MILEAGE REIMBURSEMENTS 159 153 6 3.8 1,380 887 493 35.7 1,380 64.3 1210 PUBLIC NOTICES 361 1,390 1,029 - 285.0- 4,200 6,547 2,347- 55.9- 4,200 155.9 1211 OUTSIDE ORGANIZATION FEES 418 0 418 100.0 16,300 17,746 1,446- 8.9- 16,300 108.9 1212 EMPLOYEE MEMBERSHIPS 858 610 248 28.9 9,900 9,026 874 8.8 9,900 91.2 1213 MISCELLANEOUS 995 261 734 73.8 11,500 3,309 8,191 71.2 11,500 28.8 1216 PROFESSIONAL EXP REIMB 712 0 712 100.0 8,500 3,815 4,685 55.1 8,500 44.9 OTHER EXPENSES 20,482 16,699 3,783 18.5 237,978 156,566 81,412 34.2 237,978 65.8 DEPARTMENT NET EXPENSES 710,729 513,409 197,320 27.8 7,350,189 6,757,625 592,564 8.1 7,350,189 91.9 C�/) PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 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. 13,769 0 13,769 100.0 165,140 0 165,140 100.0 165,140 .0 0102 SALARIES & WAGES -NON MGMT 369,396 323,458 45,938 12.4 4,432,125 3,958,069 474,056 10.7 4,432,125 89.3 0103 SALARIES & WAGES COMP ASS 0 0 0 .0 0 46 46- .0 0 .0 0105 OVERTIME' 24,529 10,111 14,418 58.8 293,545 179,731 113,814 38.8 293,545 61.2 0106 STANDBY PAID 5,337 4,453 884 16.6 64,000 57,124 6,876 10.7 64,000 89.3 0110 SALARY VACANCY 11,500- 0 11,500 -100.0 138,000- 0 138,000 -100.0 138,000- .0 SALARIES & WAGES 401,531 338,022 63,509 15.8 4,816,810 4,194,970 621,840 12.9 4,816,810 87.1 0201 WORKERS' COMPENSATION INS 13,325 11,900 1,425 10.7 159,141 148,779 10,362 6.5 159,141 93.5 0203 FEDERAL MEDICARE TAX 5,296 4,698 598 11.3 63,189 54,502 8,687 13.7 63,189 86.3 0204 MEDICAL & HEALTH INSUR 72,919 6,750 66,169 90.7 874,687 753,958 120,729 13.8 874,687 86.2 0205 RETIREMENT CONTRIBUTION 139,199 111,898 27,301 19.6 1,669,695 1,413,182 256,513 15.4 1,669,695 84.6 0206 DEFERRED COMP. CONTRIB 24,150 19,524 4,626 19.2 289,206 254,553 34,653 12.0 289,206 88.0 0207 DENTAL INSURANCE 8,813 7,815 998 11.3 105,305 94,485 10,820 10.3 105,305 89.7 0208 LONG -TERM DISABILITY INS 1,767 1,529 238 13.5 20,819 18,322 2,497 12.0 20,819 88.0 0209 LIFE INSURANCE 2,067 5,241- 7,308 353.6 24,243 12,942 11,301 46.6 24,243 53.4 0212 BENEFIT VACANCY 10,587- 0 10,587 -100.0 127,000- 0 127,000 -100.0 127,000- .0 EMPLOYEE BENEFITS 256,949 158,873 98,076 38.2 3,079,285 2,750,723 328,562 10.7 3,079,285 89.3 0250 CAPITALIZED ADM OVERHEAD 1,784- 0 1,784 -100.0 21,397- 12,657- 8,740- 40.8 21,397- 59.2 CAPITALIZED ADM OVERHEAD 1,784- 0 1,784 -100.0 21,397- 12,657- 8,740- 40.8 21,397- 59.2 _ 0501 ELECTRICAL 3,125 688 2,437 78.0 37,500 8,137 29,363 78.3 37,500 21.7 ! 0502 NATURAL GAS 337 134 203 60.2 4,000 2,743 1,257 31.4 4,000 68.6 0504 WATER 1,000 154 846 84.6 6,000 956 5,044 84.1 6,000 15.9 0505 TELEPHONE 4,600 3,396 1,204 26.2 55,200 40,421 14,779 26.8 55,200 73.2 UTILITIES 9,062 4,372 4,690 51.8 102,700 52,257 50,443 49.1 102, -700 50.9 0601 OUTSIDE VEH /EQUIP REPAIR 10,568 8,592 1,976 18.7 126,750 133,857 7,107- 5.6- 126,750 105.6 0602 VEHIC /EQUIP REPAIR MAINT 7,500 5,050 2,450 32.7 90,000 82,565 7,435 8.3 90,000 91.7 0603 GENERAL REPAIRS & MAINT 174 0 174 100.0 2,000 934 1,066 53.3 2,000 46.7 0604 OUTSIDE REPAIRS & MAINT - 42,909 70,847 27,938- 65.1- 508,600 279,514 229,086 45.0 508,600 55.0 REPAIRS & MAINTENANCE 61,151 84,489 23,338- 38.2- 727,350 496,870 230,480 31.7 727,350 68.3 0704 JANITORIAL & REFUSE REMOV 4,349 7,311 2,962- 68.1- 45,800 47,757 1,957- 4.3- 45,800 104.3 0705 SPOILS REMOVAL 1 0 1 100.0 1 0 1 100.0 1 .0 HAULING & DISPOSAL 4,350 7,311 2,961- 68.1- 45,801 47,757 1,956- 4.3- 45,801 104.3 0803 LEGAL SERVICES -STAFF 2,500 0 2,500 100.0 15,000 1,227 13,773 91.8 15,000 8.2 PROFESSIONAL & LEGAL SERV 2,500 0 2,500 100.0 15,000 1,227 13,773 91:8 15,000 8.2 0901 OUTSIDE SAFETY SERVICES 1,049 0 1,049 100.0 12,500 620 11,880 95.0 12,500 5.0 0902 TECHNICAL SERVICES 7,829 2,958 4,871 62.2 78,750 70,174 8,576 10.9 78,750 89.1 PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0905 REPROGRAPHIC SERVICES 12 0 12 100.0 100 0 100 100.0 100 .0 OUTSIDE SERVICES 8,890 2,958 5,932 66.7 91,350 70,794 20,556 22.5 91,3.50 77.5 1101 OFFICE EQUIPMENT /SUPPLIES 2,052 1,071 981 47.8 13,500 7,675 5,825 43.1 13,500 56.9 1102 GASOLINE, OIL & FUEL 17,731 29,758 12,027- 67.8- 212,750 237,465 24,715- 11.6- 212,750111.6 1103 OPERATING SUPPLIES 38,137 65,520 27,383- 71.8- 457,050 401,322 55,728 12.2 457,050 87.8 1106 SAFETY SUPPLIES 2,797 2,322 475 17.0 29,220 37,102 7,882- 27.0- 29,220 127.0 MATERIALS & SUPPLIES 60,717 98,671 37,954- 62.5- 712,520 683,564 28,956 4.1 712,520 95.9 1201 RENTS & LEASES 14,134 1,958 12,176 86.1 135,150 83,818 51,332 38.0 135,150 62.0 1202 PUBLIC AGENCY FEES 1,704 740 964 56.6 29,500 25,505 3,995 13.5 29,500 86.5 1204 TUITION REIMBURSEMENT 87 439 352- 404.6- 1,000 924 76 7.6 1,000 92.4 1205 TECH TRAIN, CONF & MEETS 2,890 11- 2,901 100.4 34,570 12,142 22,428 64.9 34,570 35.1 1206 CERTIFICATION & LICENSES 129 0 129 100.0 3,469 2,792 677 19.5 3,469 80.5 1207 CLAIMS 12 0 12 100.0 100 0 100 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 62 0 62 100.0 700 0 700 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 31 29 2 6.5 350 203 147 42.0 350 58.0 1212 EMPLOYEE MEMBERSHIPS 118 0 118 100.0 6,786 5,091 1,695 25.0 6,786 75.0 1213 MISCELLANEOUS 212 740 528- 249.1- 2,500 861 1,639 65.6 2,500 34.4 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 3.,000 0 3,000 100.0 3,000 .0 OTHER EXPENSES 19,629 3,895 15,734 80.2 217,125 131,336 85,789 39.5 217,125 60.5 DEPARTMENT NET EXPENSES 822,995 698,591 124,404 15.1 9,786,544 8,416,841 1,369,703 14.0 9,786,544 86.0 PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 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. 27,003 33,831 6,828- 25.3- 323,948 300,591 23,357 7.2 323,948 92.8 0102 SALARIES & WAGES -NON MGMT 652,982 643,425 9,557- 1.5 7,835,014 7,147,353 687,661 8.8 7,835,014 91.2 0103 SALARIES & WAGES -COMP ABS 0 4,565 4,565- .0 0 22,026 22,026- .0 0 .0 0105 OVERTIME 36,213 33,333 2,880 8.0 433,775 432,505 1,270 .3 433,775 99.7 0106 STANDBY PAID 5,069 4,408 661 13.0 60,498 49,654 10,844 17.9 60,498 82.1 0110 SALARY VACANCY 20,424- 0 20,424 -100.0 245,000- 0 245,000 -100.0 245,000- .0 SALARIES & WAGES 700,843 719,562 18,719- 2.7- 8,408,235 7,952,129 456,106 5.4 8,408,235 94.6 0201 WORKERS' COMPENSATION INS 21,801 22,587 786- 3.6- 260,985 263,288 2,303- .9- 260,985 100.9 0203 .FEDERAL MEDICARE TAX 8,312 8,753 441- 5.3- 98,930 94,206 4,724 4.8 98,930 95.2 0204 MEDICAL & HEALTH INSUR 127,194 10,156 117,038 92.0 1,525,723 1,337,703 188,020 12.3 1,525,723 87.7 0205 RETIREMENT CONTRIBUTION 251,619 237,676 13,943 5.5 3,018,889 2,737,457 281,432 9.3 3,018,889 90.7 0206 DEFERRED COMP. CONTRIB 43,653 42,847 806 1.8 523,187 486,439 36,748 7.0 523,187 93.0 0207 DENTAL INSURANCE 15,447 14,057 1,390 9.0 184,594 170,458 14,136 7.7 184,594 92.3 0208 LONG -TERM DISABILITY INS 2,863 2,586 277 9.7 33,663 31,441 2,222 6.6 33,663 93.4 0209 LIFE INSURANCE 3,734 8,872- 12,606 337.6 44,104 27,136 16,968 38.5 44,104 61.5 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 19,087- 0 19,087 -100.0 229,000- 0 229,000 -100.0 229,000- .0 EMPLOYEE BENEFITS 455,536 329,790 125,746 27.6 5,461,075 5,148,128 312,947 5.7 5,461,075 94.3 0250 CAPITALIZED ADM OVERHEAD 11,033- 5,404- 5,629- 51.0 131,978- 140,177- 8,199 6.2- 131,978 -106.2 CAPITALIZED ADM OVERHEAD 11,033- 5,,404- 5,629- 51.0 131,978- 140,177- 8,199 6.2- 131,978 -106.2 0402 LIME 18,000 19,410 1,410- 7.8- 226,000 190,315 35,685 15.8 226,000 84.2 0403 POLYMER 37,500 89,963 52,463- 139.9- 450,000 431,027 18,973 4.2 450,000 95.8 0404 BOILER CHEMICALS 4,500 14,111 9,611- 213.6- 54,000 50,664 3,336 6.2 54,000 93.8 0406 OTHER CHEMICALS 9,600 10,044 444- 4.6- 115,000 85,625 29,375 25.5 115,000 74.5 0407 HYPOCHLORITE 35,487 34,481 1,006 2.8 426,000 325,136 100,864 23.7 426,000 76.3 CHEMICALS 105,087 168,009 62,922- 59.9- 1,271,000 1,082,767 188,233 14.8 1,271,000 85.2 0501 ELECTRICAL 23,712 10,387 13,325 56.2 284,500 277,074 7,426 2.6 284,500 97.4 0502 NATURAL GAS 448,000 219,333 228,667 51.0 2,848,000 2,323,954 524,046 18.4 2,848,000 81.6 0503 LAND -FILL GAS 46,174 69,852 23,678- 51.3- 554,000 416,213 137,787 24.9 554,000 75.1 0504 WATER 5,174 8,499 3,325- 64.3- 62,000 47,760 14,240 23.0 62,000 77.0 0505 TELEPHONE 4,900 5,299 399- 8.1- 58,800 49,429 9,371 15.9 58,800 84.1 UTILITIES 527,960 313,370 214,590 40.6 3,807,300 3,114,430 692,870 18.2 3,807,300 81.8 0603 GENERAL REPAIRS & MAINT 75,669 155,138 79,469- 105.0- 907,500 848,603 58,897 6.5 907,500 93.5 0604 OUTSIDE REPAIRS & MAINT 93,530 55,039 38,491 41.2 1,121,700 773,058 348,642 31.1 1,121,700 68.9 0605 COMPUTER REPAIRS & MAINT 3,598 2,458 1,140 31.7 43,500 39,214 4,286 9.9 43,500 90.1 REPAIRS & MAINTENANCE 172,797 212,635 39,838- 23.1- 2,072,700 1,660,875 411,825 19.9 2,072,700 80.1 0701 ASH REMOVAL 12,000 14,766 2,766- 23.1- 147,000 141,294 5,706 3.9 147,000 96.1 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 25,000 1,423 23,577 94.3 25,000 5.7 (D7 PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ----- -- ------ - - - - -- - -------------------------------------.-------------------------- -------------------------------------- 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 9,892 3,092- 45.5- 82,000 74,721 7,279 8.9 82,000 91.1 0704 JANITORIAL & REFUSE REMOV 12,522 22,028 9,506- 75.9- 150,000 144,380 5,620 3.7 150,000 96.3 0706 HAZARDOUS WASTE DISPOSAL 924 306 618 66.9 11,000 2,186 8,814 80.1 11,000 19.9 HAULING & DISPOSAL 34,333 46,992 12,659- 36.9- 415,000 364,004 50,996 12.3 415,000 87.7 0803 LEGAL SERVICES - STAFF- 1,250 0 1,250 100.0 15,000 35,677 20,677- 137.8- 15,000 237.8 PROFESSIONAL & LEGAL SERV 1,250 0 1,250 100.0 15,000 35,677 20,677- 137.8- 15,000 237.8 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 21,000 5,345 15,655 74.5 21,000 25.5 0902 TECHNICAL SERVICES 28,101 47,954 19,853- 70.6- 336,200 304,445 31,755 9.4 336,200 90.6 0904 OTHER PUBLIC AGENCY SERVS 424 157 267 63.0 5,000 5,871 871- 17.4- 5,000 117.4 OUTSIDE SERVICES 30,275 48,111 17,836- 58.9- 362,200 315,661 46,539 12.8 362,200 87.2 1101 OFFICE EQUIPMENT /SUPPLIES 2,924 4,101 1,177 - .40.3- 35,000 24,643 10,357 29.6 35,000 70.4 1103 OPERATING SUPPLIES 47,207 85,989 38,782- 82.2- 566,000 601,639 35,639- 6.3- 566,000 106.3 1104 OPERATING FUEL 3,337 0 3,337 100.0 40,000 175 39,825 99.6 40,000 .4 1105 LABORATORY SUPPLIES 11,087 9,444 1,643 14.8 133,000 153,130 20,130- 15.1- 133,000 115.1 1106 SAFETY SUPPLIES 2,579 5,306 2,727- 105.7- 30,200 26,238 3,962 13.1 30,200 86.9 MATERIALS & SUPPLIES 67,134 104,840 37,706- 56.2- 804,200 805,825 1,625- .2- 804,200 100.2 1201 RENTS & LEASES 5,759 4,751 1,008 17.5 68,360 49,338' 19,022 27.8 68,360 72.2 1202 PUBLIC AGENCY FEES 23,476 0 23,476 100.0 281,602 292,717 11,115- 3.9- 281,602 103.9 1204 TUITION REIMBURSEMENT 1,174 0 1,174 100.0 14,000 5,126 8,874 63.4 14,000 36.6 1205 TECH TRAIN, CONF & MEETS 4,823 939 3,884 80.5 58,700 30,282 28,418 48.4 58,700 51.6 1206 CERTIFICATION & LICENSES 2,100 1,220 880 41.9 8,400 6,387 2,013 24.0 8,400 76.0 1208 SUBSCRIPTION /PUBLICATION 437 431 6 1.4 4,925 589 4,336 88.0 4,925 12.0 1209 MILEAGE REIMBURSEMENTS 125 0 125 100.0 1,500 342 1,158 77.2 1,500 22.8 1211 OUTSIDE ORGANIZATION FEES 12,130 35- 12,165 100.3 223,400 214,267 9,133 4.1 223,400 95.9 1212 EMPLOYEE MEMBERSHIPS 868 0 868 100.0 10,295 6,798 3,497 34.0 10,295 66.0 1213 MISCELLANEOUS 384 48 336 87.5 4,400 166 4,234 96.2 4,400 3.8 1216 PROFESSIONAL EXP REIMB 750 0 750 100.0 9,000 3,160 5,840 64.9 9,000 35.1 OTHER EXPENSES 52,026 7,354 44,672 85.9 684,582 609,172 75,410 11.0 684,582 89.0 DEPARTMENT NET EXPENSES 2,136,208 1,945,259 190,949 8.9 23,169,314 20,948,491 2,220,823 9.6 23,169,314 90.4 (3/9 PREPARED 7/13/11, 14:28:22 39,970 EXPENSE SUMMARY REPORT BY DEPARTMENT 11,044 12,190 PAGE 9 PROGRAM /GM279D 131,930 9,005 RUNNING EXPENSE FUND 381,905 ACCOUNTING PERIOD 12/2011 61,928 CENTRAL CONTRA COSTA SANITARY DISTRICT 11.6- PERIOD ENDING: 6/30/2011 17,641 958- 5.7- 4,188 3,963 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS 5.4 4,609 3,196 1,413 30.7 0 0 0 OBJ ------- - - - - -- MONTH -TO- . DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL 10.4- NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 78,325 59,723. 18,602 23.7 939,856 885,645 54,211 5.8 939,856 94.2 0105 OVERTIME 2,908 1,517 1,391 47.8 34,863 24,958 9,905 28.4 34,863 71.6 0106 STANDBY PAID 8,337 8,360 23- .3- 100,000 108,972 8,972- 9.0- 100,000 109.0 0110 SALARY VACANCY 2,337- 0 2,337 -100.0 28,000- 0 28,000 -100.0 28,000- .0 SALARIES & WAGES 87,233 69,600 17,633 20.2 1,046,719 1,019,575 27,144 2.6 1,046,719 97.4 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 0406 OTHER CHEMICALS CHEMICALS 0501 ELECTRICAL 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV HAULING & DISPOSAL 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES OUTSIDE SERVICES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 2,801 924 11,751 29,067 5,168 1,393 349 385 0 2,000- 49,838 396 - 396- 41,674 41,674 76,270 2,500 3,900 82,670 2,674 16,674 19,348 1,500 1,500 1,800 5,449 7,249 1,674 1,500 2,647 961 941- 25,215 4,550 1,250 283 - 900- 0 0 33,065 0 0 44,447 44,447 21,295 1,390 3,434 26,119 194 7,103 7,297 2,451 154 5.5 37- 4.0- 12,692 108.0 3,852 13.3 618 12.0 143 10.3 66 18.9 1,285 333.8 0 .0 2,000 -100.0 16,773 33.7 396 -100.0 396 -100.0 2,773- 6.7- 2,773- 6.7- 54,975 72.1 1,110 44.4 466 11.9 56,551 68.4 2,480 92.7 9,571 57.4 12,051 62.3 951- 63.4- 33,612 39,970 6,358- 18.9- 11,044 12,190 1,146- 10.4- 140,935 131,930 9,005 6.4 348,804, 381,905 33,101- 9.5- 61,928 69,115 7,187- 11.6- 16,683 17,641 958- 5.7- 4,188 3,963 225 5.4 4,609 3,196 1,413 30.7 0 0 0 .0 24,000- 0 24,000 -100.0 597,803 659,910 62,107- 10.4- 4,631- 4,998- 367 7.9- 4,631- 4,998- 367 7.9- 500,000 500,000 457,600 15,000 46,800 519,400 32,000 200,000 232,000 18,000 378,832 378,832 410,911 14,244 44,722 469,877 55,414 165,423 220,837 17,932 121,168 24.2 121,168 24.2 46,689 10.2 756 5.0 2,078 4.4 49,523 9.5 23,414- 73.2- 34,577 17.3 33,612 118.9 11,044 110.4 140,935 93.6 348,804 109.5 61,928 111.6 16,683 105.7 .4,188 94.6 4,609 69.3 0 .0 24,000- .0 597,803 110.4 4,631 -107.9 4,631 -107.9 500,000 75.8 500,000 75.8 457,600 89.8 15,000 95.0 46,800 95.6 519,400 90.5 32,000 173.2 200,000 82.7 11,163 4.8 232,000 95.2 68 .4 18,000 99.6 2,451 951- 63.4- 18,000 17,932 68 .4 18,000 99.6 0 1,800 100.0 7,500 8,039 539- 7.2- 7,500 107.2 15,838 10,389- 190.7- 65,300 66,341 1,041- 1.6- 65,300 101:6 15,838 8,589- 118.5- 72,800 74,380 1,580- 2.2- 72,800 102.2 1,802 128- 7.6- 20,000 21,586 1,586- 7 -.9- 20,000 107.9 0 1,500 100.0 18,000 7,078 10,922 60.7 18,000 39.3 D(? PREPARED 7/13/11, 14:28:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 424 1,489 1,065- 251.2- 5,000 2,983 2,017 40.3 5,000 59.7 MATERIALS & SUPPLIES 3,598 3,291 307 8.5 43,000 31,647 11,353 26.4 43,000 73.6 1201 RENTS & LEASES 300 0 300 100.0 3,600 0 3,600 100.0 3,600 .0 1202 PUBLIC AGENCY FEES 1,470 0 1,470 100.0 17,585 19,371 1,786- 10.2- 17,585 110.2 1204 TUITION REIMBURSEMENT 30 2,000 1,970 - 566.7- 250 2,000 1,750- 700.0- 250 800.0 1205 TECH TRAIN, CONF & MEETS 587 5- 592 100.9 7,000 3,968 3,032 43.3 7,000 56.7 1206 CERTIFICATION & LICENSES 94 0 94 100.0 1,051 1,179 128- 12.2- 1,051 112.2 1208 SUBSCRIPTION /PUBLICATION 24 0 24 100.0 200 0 200 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 24 0 24 100.0 200 5 195 97.5 200 2.5 1212 EMPLOYEE MEMBERSHIPS 103 0 103 100.0 1,137 528 609 53.6 1,137 46.4 1213 MISCELLANEOUS 25 0 25 100.0 300 0 300 100.0 300 .0 OTHER EXPENSES 2,657 1,995 662 24.9 31,323 27,051 4,272 13.6 31,323 86.4 DEPARTMENT NET EXPENSES 295,371 204,103 91,268 30.9 3,056,414 2,895,043 161,371 5.3 3,056,414 94.7 ao PREPARED 7/13/11, 14:28:03 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 78,497 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ----------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % -- ---- ---- ------ BUDGET --- ------ - - -- -- 0101 SALARIES & WAGES- MGMNT. 174,173 0102 SALARIES & WAGES -NON MGMT 1,807,589 0103 SALARIES & WAGES -COMP ABS 50,000 0105 OVERTIME 78,497 0106 STANDBY PAID 18,743 0110 SALARY VACANCY 58,772- 0150 CAPITALIZED SALARIES 255,848 0151 OVERTIME 11,815 0152 SALARY VACANCY 7,261 - SALARIES & WAGES 2,330,632 0201 WORKERS' COMPENSATION INS 49,447 0202 STATE UNEMPLOYMENT INSUR 2,500 0203 FEDERAL MEDICARE TAX 28,412 0204 MEDICAL & HEALTH INSUR 628,163 0205 RETIREMENT CONTRIBUTION 820,976 0206 DEFERRED COMP. CONTRIB 137,398 0207 DENTAL INSURANCE 76,566 0208 LONG -TERM DISABILITY INS 9,245 0209 LIFE INSURANCE 16,567 0211 ACCRUED COMPENSATED ABS 500,000 0212 BENEFIT VACANCY 80,435- 0213 OPEB CONTRIBUTION 0 EMPLOYEE BENEFITS 2,188,839 157,522 16,651 9.6 2,089,405 1,819,489 269,916 12.9 2,089,405 87.1 1,713,526 94,063 5.2 21,688,912 20,029,228 1,659,684 7.7 21,688,912 92.3 21,556 28,444 56.9 600,000 522,516 77,484 12.9 600,000 87.1 52,275 26,222 33.4 939,874 738,928 200,946 21.4 939,874 78.6 17,221 1,522 8.1 224,498 215,750 8,748 3.9 224,498 96.1 0 58,772 -100.0 500,000 705,000- 0 705,000 -100.0 705,000- .0 245,461 10,387 4.1 3,069,329 2,686,915 382,414 12.5 3,069,329 87.5 5,180 6,635 56.2 140,966 69,127 71,839 51.0 140,966 49.0 0 7,261 -100.0 87,000- 0 87,000 -100.0 87,000- .0 2,212,741 48,333 0 28,556 640,845 738,694 127,838 73,739 8,285 14,894 486,841 0 395,257- 1,772,768 TOTAL SALARY AND BENEFITS 4,519,471 3,985,509 117,891 5.1 27,960,984 26,081,953 1,114 2.3 2,500 100.0 144- .5- 12,682- 2.0- 82,282 10.0 9,560 7.0 2,827 3.7 960 10.4 1,673 10.1 13,159 2.6 80,435 -100.0 395,257 .0 589,690 30,000 337,897 7,535,041 9,848,291 1,644,926 915,613 108,135 195,306 500,000 965,000 4,325,000 584,497 16,183 318,093 7,290,483 8,953,138 1,527,289 879,091 100,223 178,959 405,308 0 3,406,107 416,071 19.0 25,064,899 23,659,371 533,962 11.8 53,025,883 49,741,324 1,879,031 6.7 27,960,984 93.3 5,193 .9 589,690 99.1 13,817 46.1 30,000 53.9 19,804 5.9 337,897 94.1 244,558 3.2 7,535,041 96.8 895,153 9.1 9,848,291 90.9 117,637 7.2 1,644,926 92.8 36,522 4.0 915,613 96.0 7,912 7.3 108,135 92.7 16,347 8.4 195,306 91.6 94,692 18.9 500,000 81.1 - 965,000 -100.0 965,000- .0 918,893 21.2 4,325,000 78.8 1,405,528 5.6 25,064,899 94.4 3,284,559 6.2 53,025,883 93.8 PREPARED 7/13/11, 15:13:52 2011 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT - AS OF 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION _ ------------------------------------------------------------------------------------------------------ ------ ---- --- ----- --- --- -- - - -- CURRENT ASSETS CASH 3,119,836.68 REVENUE BOND INVESTMENTS 3,247,000.00 TEMPORARY INVESTMENTS 54,100,000.00 ACCOUNTS RECEIVABLE 4,606,166.58 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCR INTEREST RECEIVABLE 49,400.71 BOND ACCRUED INTEREST A/R 5,327.69 CAD RECEIVABLE 606,963.95 AVAD - ALHAMBRA VLY AR 1,818,114.13 DUE FROM R/E 70,089,147.16 DUE FROM S/I .00 DUE FROM DEBT FUND 5,971,867.35 TOTAL CURRENT ASSETS 142,627,908.25 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 27,113,626.16 TOTAL NET PROPERTY, PLANT & EQUIPMENT 27,113,626.16 TOTAL ASSETS - ----- ----- - - -- 169,741,534.41 -------- - - - - -- LIABILITIES DUE TO .00 DUE TO R/E 104,545,367.54- - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 12,341,829.59- - ACCOUNTS PAYABLE 894,732.08- e PREPARED 7/13/11, 15:13:52 2011 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION SALES TAX PAYABLE 594.08 - DEFERRED TAX AND FEE REV .00 REFUNDABLE CONST BONDS 92,038.40 - UNEARNED INTEREST 3,262.53 - PROJECT RETENTION PAYABLE 340,714.05 - TOTAL LIABILITIES 118,245,758.99 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 35,274,709.76 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 16,221,065.66 - TOTAL FUND EQUITY 51,495,775.42 - TOTAL LIABILITIES AND FUND EQUITY 169,741,534.41 - -------------- -------------- 0-,--)3 PREPARED 7/13/11, 14:27:47 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100W OF YEAR LAPSED ACCOUNTING PERIOD 12./2011. CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 --------------- -- FUND 002 SEWER CONSTRUCTION 0 B ------- - - - - -- MONTH -TO- DATE - - -- -- -------- - - - --- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE %; ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY SEWER SERVICE CHARGES 1500 MAIN LINES INSPECTION 1600 PLAN REVIEW 1900 OVERTIME INSPECTION 2100 TV REINSPECTION 3800 RECLAIMED WATER SALES 4000 FACILITIES CAPACITY FEES 4100 REBATES TO DISTRICT 4200 PUMP ZONE FEES 4400 CAPACITY USE CHARGE 4501 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 4800 OTHER GOVT REV -CAL TRANS 5400 OTHER GOVT REV - CONCORD 6000 MISCELLANEOUS INCOME 6124 CAD REIMBURSEMENT 6507 ALHAMBRA VLY ASSESSMENTS OTHER REVENUES FUND TOTALS 56,237 56.237 14,174 6,250 1,674 87 175,000 477,587 87 71,087 13,337 70,837 243,865 0 0 2,429,000 1,500 0 57,000 3,561,485 3,617,722 51,686 51,686 42,211 2,179 0 0 0 842,029 0 192,176 0 101,412- 839,271 0 0 3,000,000 0 0 8,816- 4,807,638 4,859,324 4,551- 8.1- 4,551- 8.1- 28,037 197.8 4,071- 65.1 - 1,674-100.0- 87-100.0- 175,000- 100.0- 364,442 76.3 87- 100.0- 121,089 170.3 13,337-100.0 - 172,249-243.2- 595,406 244.2 0 .0 0 .0 571,000 23.5 1,500- 100.0- 0 .0 65,816- 115.5- 1,856,000 1,856,000 170,000 75,000 20,000 1,000 175,000 5,731,000 1,000 853,000 160,000 850,000 6,873,000 0 0 2,429,000 18,000 0 457,000 1,801,902 1,801,902 131,228 41,932 7,544 0 0 3,448,552 2,000 549,037 136,663 296,218 6,767,641 0 0 3,000,000 16,146 0 22,202 1,246,153 35.0 17,813,000 14,419,163 1,241,602 34.3 19,669,000 16,221,065 54,098- 2.9- 1,856,000 97.1 54,098- 2.9- 1,856,000 97.1 38,772- 22.8- 170,000 77.2 33,068- 44.1- 75,000 55.9 12,456- 62.3- 20,000 37.7 1,000- 100.0- 1,000 .0 175,000- 100.0- 175,000 .0 2,282,448- 39.8- 5,731,000 60.2 1,000 100.0 1,000 200.0 303,963- 35.6- 853,000 64.4 23,337- 14.6- 160,000 85.4 553,782- 65.2- 850,000 34.8 105,359- 1.5- 6,873,000 98.5 0 .0 0 .0 0 .0 0 .0 571,000 23.5 2,429,000 123.5 1,854- 10.3- 18,000 89.7 0 .0 0 .0 434,798- 95.1- 457,000 4.9 3,393,837- 19.1- 17,813,000 80.9 3,447,935- 17.5- 19,669,000 82.5 �y PREPARED 7/13/11, 14:31:16 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 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 _______ 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 5,479,941 99 30,000 1,004,021 347 46,933 40,659 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 16,328 65 100,000 16,016 16 9,158 8,672 7284 TP HAZARD ID /REMEDIATION 125,000 300,000 107,091 86 100,000 45,223 45 316 17,909 8213 TP SECURITY UPGRADE 162,000 194,000 12,105 8 5,000 0 0 0 149,895 SUS -TOTAL 7,200,600 6,607,000 6,926,330 96 347,000 1,102,041 318 56,407 274,270 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 270,000 413,000 260,682 97 68,000 74,042 109 16,775 9,318 7241 WET WEATHER BYPASS IMPS 3,320,000 3,199,000 2,872,125 87 2,200,000 2,124,224 97 28,553 447,875 7255 PRIMARY STRUCTURE DEMO 105,000 1,380,000 97,302 93 10,000 23,707 237 11,378 7,698 7257 SUB 82 TRANSFORMER REPL 25,000 75,000 24,985 100 50,000 0 0 0 15 7272 ELECTRIC BLOWER RENOV 474,000 988,000 420,919 89 25,000 36,901 148 80 53,081 7276 PIPING RENOVATIONS, PH 5 2,902,000 1,957,000 1,624,416 56 1,690,000 1,419,384 84 25,845 1,277,584 7277 SCB MECHANICAL ROOM 570,000 328,000 436,717 77 250,000 333,710 134 5,579 133,283 7281 TP ELEVATOR MODERNIZATION 561,000 300,000 253,544 45 250,000 226,093 90 107,767 307,456 7282 PERIMETER FENCING 165,000 78,000 35,674 22 50,000 17,106 34 2,981 129,326 7285 PRIMARY TREATMENT RENOV 100,000 1,405,000 41,644 42 150,000 41,644 28 13,763 58,356 7288 PIPING RENOV PH 6 660,000 1,385,000 171,827 26 5,000 132,223 645 20,246 488,173 7289 FOS SEISMIC UPGRADE 50,000 1,180,000 6,611 13 5,000 6,611 132 2,652 43,389 7290 OUTFALL IMPROVEMENTS -PH 6 100,000 850,000 91,198 91 25,000 91,198 365 11,967 8,802 7291 PUMP /BLOWER SEISMIC UPGRD 105,000 2,225,000 73;732 70 5,000 73,732 475 2,152 31,268 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,100,000 71,546 72 100,000 56,732 57 1,793 28,454 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 32,563 65 35,000 6,795 19 579 17,437 7295 AUX BOILER BURNER UPGRADE 120,000 240,000 1,718 1 120,000 1,718 1 651 118,282 7296 SEISMIC UPGRADES FOR SCB 150,000 5,305,000 1,254 1 5,000 1,254 25 837 148,746 SUB -TOTAL : 9,877,000 24,193,000 6,565,001 67 5,093,000 4,713,618 93 253,598 3,311,999 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 399,000 136,649 16 30,000 62,119 207 3,393 709,351 7254 TP CATHODIC PROT SYS REPL 600,000 528,000 512,339 85 100,000 328,525 329 5,404 87,661 7265 TP EQUIPMENT REPLACEMENT 950,000 3,627,000 643,201 68 150,000 108,243 72 4,284 306,799 7268 TP FACILITIES RENOV 200,000 461,000 163,445 82 50,000 55,239 111 10,717 36,555 7269 TP ASSET MANAGEMENT 1,184,000 1,142,000 603,239 51 10,000 66,767 668 16,017 580,761 SUB -TOTAL : 3,780,000 6,157,000 2,058,873 55 340,000 620,893 183 39,815 1,721,127 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 542,000 584,000 530,045 98 100,000 170,639 171 5,829 11,955 7267 TP SEISMIC EVALUATION 400,000 281,000 376,843 94 5,000 35,984 720 1,042 23,157 PREPARED 7/13/11, 14:31:16 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 --------------------- — - --_- ----------------------------------------------------------------------------------------------------------- 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 7287 TP MASTER PLAN UPDATE 65,000 255,000 56,607 87 5,000 56,607 132 6,144 8,393 SUB -TOTAL 1,007,000 1,120,000 963,495 96 110,000 263,230 239 13,015 43,505 SUBSTANTIALLY COMPLETE 7248 STANDBY POWER FAC IMPRV 5,432,000 5,432,000 5,378,685 99 1,350,000 2,074,890 154 16,205 53,315 7264 PRIMARY TREATMENT EXPANSN 400,000 378,000 437,494 109 4,000 113,234 831 46,668 37,494 - SUB -TOTAL 5,832,000 5,810,000 5,816,179 100 1,354,000 2,188,124 162 62,873 15,821 UNALLOCATED AUTHORIZATIONS 9,300 0 PROGRAM CONTINGENCY 168,700 0 Treatment Plant 27,874,600 43,887,000 22,329,878 80 7,244,000 8,887,906 123 425,708 5,544,722 PREPARED 7/13/11, 14:31:16 CAPITAL IMPROVEMENT BUDGET PAGE 3 _ PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 --------------------------------------------------------------------------------------------------------------------------------------- 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 PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 0 0 _ 1,000 0 0 0 20,000 5932 HALL DR SEWER RENOV -PH 2B 1,611,470 1,404,000 1,511,858 94 1,200,000 1,031,124 86 191 99,612 5947 MANHOLE REHAB 60,000 27,000 51,391 86 15,000 22,374 149 2,257 8,609 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 346,765 50 500,000 346,765 69 17,889 353,235 5952 MARTINEZ SEWER RENOV PH3 1,971,527 1,612,000 1,836,483 93 1,400,000 1,324,143 95 950 135,044 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,370,000 2,118,511 85 2,000,000 1,534,427 77 446,035 382,489 5955 SUSPENDED PIPE SUPPORT 25,000 0 9,754 39 0 9,754 0 479 15,246 5973 NO ORINDA SEWER REN PH 4 300,000 2,110,000 102,188 34 150,000 102,188 68 41,485 197,812 5976 DIABLO RENOVATIONS PH2 200,000 1,825,000 44,747 22 15,000 44,747 298 462 155,253 5982 PIPE BURST BLANKET 92,800 185,000 51,351 55 180,000 51,351 29 8,791 41,449 5987 CS CATHODIC PROT SYS REPL 400,000 604,000 204,921 51 300,000 58,517 20 213 195,079 5989 S ORINDA SEWER REN PHS 2,757,000 2,360,000 783,876 28 1,800,000 676,080 38 20,442 1,973,124 5990 LAFAYETTE SEWER RENOV PH7 650,000 1,550,000 607,392 93 300,000 543,804 181 57,456 42,608 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 8 400,000 2,030,000 403,387 101 300,000 363,640 121 55,130 3,387- 5993 FORCEMAIN ASSESSMENT 100,000 25,000 55,591 56 10,000 35,524 355 3,667 44,409 5999 CIPP BLANKET CONTRAST 92,200 185,000 3,161 3 180,000 3,161 2 0 89,039 SUB -TOTAL : 12,280,997 23,091,000 8,263,570 67 8,361,000 6,147,599 74 655,447 4,017,427 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 550,000 74,417 - 50 100,000 64,230 64 3,808 75,583 5965 COLLECTION SYSTM PLANNING 890,000 832,000 883,062 99 150,000 265,312 177 32,025 6,938 5983 FERROUS PIPE COROSION CTL 25,000 12,000 24,469 98 1,000 4,593 459 0 531 D7 6001 MARTINEZ FACILITIES PLAN 25,000 0 15,259 61 0 15,259 0 2,114 9,741 SUB -TOTAL 1,090,000 1,394,000 997,207 92 251,000 349,394 139 37,947 92,793 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 124,443 62 150,000 5,937 4 0 75,557 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,936,000 1,163,562 80 500,000 100,812 20 6,945 283,438 5994 LAF -P HILL RD TRUNK SEWER 1,845,000 1,500,000 404,669 22 520,000 393,071 76 115,466 1,440,331 6483 10 -11 DEVELOPMNT SEWERAGE 700,000 1,000,000 538,409 77 1,000,000 538,409 54 68,345 161,591 SUB -TOTAL : 4,192,000 6,090,000 2,231,083 53 2,170,000 1,038,229 48 190,756 1,960,917 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 375,000 775,000 366,661 98 75,000 66,245 88 6,454 8,339 5960 SLEEPY HOLLOW PS UPGRADES 820,000 580,000 812,154 99 150,000 523,275 349 3,808 7,846 5995 SR AND MTZ BYPASS PUMPS 55,000 950,000 35,394 64 425,000 35,394 8 1,888 19,606 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 PREPARED 7/13/11, 14:31:16 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM1851,4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 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 PTD THIS FY YEAR YTD MONTH BUDGET SUB -TOTAL 1,439,000 3,040,000 1,295,045 90 691,000 637,419 92 12,150 143,955 OTHER PROJECTS 5997 CNWS FACILITY PLAN 160,000 100,000 116,600 73 40,000 116,600 292 45,825 43,400 SUB -TOTAL : 160,000 100,000 116,600 73 40,000 116,600 292 45,825 43,400 SUBSTANTIALLY COMPLETE . 5915 CS MODELING SYS UPGRADE 656,000 561,000 575,704 88 13,000 10,255 79 3,759 80,296 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 367,736 367,736 386,587 105 0 25,000 0 25,000 18,851- 6442 GORDON /MILLTHWAIT AVAD 550,904 550,904 511,341 93 40,000 0 0 0 39,563 6450 VIA VAQUEROS AVAD 147,115 142,115 173,515 118 14,000 29,465 211 26,477 26,400- 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 138,706 0 0 20,194 SUB -TOTAL 4,890,065 4,631,165 4,760,507 97 81,500 373,466 458 55,236 129,558 UNALLOCATED AUTHORIZATIONS 20,773 0 v PROGRAM CONTINGENCY 261,000 0 Collection System 24,333,835 38,346,165 17,664,012 73 11,594,500 8,662,707 75 997,361 6,669,823 PREPARED 7/13/11, 14:31:16 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 TYPE GI General Improvements 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 VEHICLES, EQUIP & FURN 8511 2010 -11 EQUIP & VEHICLES 446,700 700,000 103,573 23 700,000 103,573 15 22,771 343,127 SUB -TOTAL 446,700 700,000 103,573 23 700,000 103,573 15 22,771 343,127 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 4,963,000 5,218,000 4,449,086 90 660,000 518,417 79 27,049 513,914 8227 GDI TREATMENT PLANT 500,000 425,000 219,287 44 100,000 25,830 26 1,174 280,713 8232 GDI /SMMS REPLACEMENT 200,000 400,000 0 0 200,000 0 0 0 200,000 SUB -TOTAL 5,663,000 6,043,000 4,668,373 82 960,000 544,247 57 28,223 994,627 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 138,000 47,616 79 15,000 0 0 0 12,384 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 1,134,000 558,606 84 110,000 79,941 73 5,483 104,394 8219 HOB IMPROVEMENTS 795,000 847,000 601,900 76 145,000 8,866 6 4,036 193,100 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 D,IST 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 2,009,000 458,295 100 1,005,000 200,256 20 5,244 1,705 8228 DISTRICT EASEMENT ACQUIS 250,000 450,000 252,741 101 100,000 120,279 120 9,280 2,741- 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 106,337 82 40,000 61,972 155 752 23,663 8230 CAPITAL LEGAL SERVICES 210,000 560,000 29,736 14 70,000 29,736 43 0 180,264 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 0 0 1,000 4,498- 450- 43,255- 0 SUB -TOTAL : 4,994,000 7,985,000 3,845,924 77 2,263,000 889,757 39 18,460- 1,148,076 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,415,000 11,529,561 83 6,080,000 7,220,671 119 1,320,988 2,403,439 SUB -TOTAL : 13,933,000 13,415,000 11,529,561 83 6,080,000 7,220,671 119 1,320,988 2,403,439 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 2,402,092 0 PROGRAM CONTINGENCY 57,050 0 PREPARED 7/13/11, 14:31:16 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 - TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET ________________________________________________________________________________________________________ _______________________________ General Improvements 27,686,500 28,333,658 20,338,089 74 10,132,000 8,810,569 87 1,353,522 7,348,411 3Q PREPARED 7/13/11, 14:31:16 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 100 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2011 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 1,041,000 1,449,000 952,211 92 340,000 254,267 75 4,995 88,789 7259 RECYCLED WATER PLANNING 809,500 1,712,000 777,543 96 145,000 260,299 180 21,734 31,957 7261 RW CATHODIC PROTECTION 20,000 44,000 10,084 50 5,000 4,735 95 0 9,916 7279 CONCORD NAVAL WEAPONS HEW 230,000 190,000 189,908 83 60,000 189,908 317 10,777 40,092 SUB -TOTAL : 2,100,500 3,395,000 1,929,746 92 550,000 709,209 129 37,506 170,754 UNALLOCATED AUTHORIZATIONS 250 0 PROGRAM CONTINGENCY 37,750 0 Recycled Water 2,138,500 3,395,000 1,929,746 90 550,000 709,209 129 37,506 208,754 GRAND TOTAL 82,033,435 113,961,823 62,261,725 0 29,520,500 27,070,391 0 2,814,097 19,771,710 C31) CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE, 2011 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of June, 2011 was 0.385%. (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 0.3343 %. (5) The market value of the portfolio on June 30, 2011 was $54,210,043.56. 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 8186 -2190 - - -- (1) 39,100,000 39,600,000 (500,000) 39,100,000 39,217,383.28 12,420.21 144,868.95 157,289.16 878 General Electric Comm Pa 12/21/10 06/20/11 0.310 0 5,000,000 (5,000,000) 0 819.33 6,985.90 7,805.23 880 Toyota Motor Credit Comm Pa 04/25/11 07/25/11 0.250 4,996,840 5,000,000 5,000,000 4,997,067.61 1,041.67 1,284.72 2,326.39 881 Bank of America Comm Pa 04125/11 07/25111 0.220 4,997,219 5,000,000 5,000,000 4,997,166.28 916.67 1,130.55 2,047.22 882 U.S. GOVT T -Bill 04/25/11 10/20/11 0.112 4,997,281 5,000,000 5,000,000 4,998,426.39 458.33 565.28 1,023.61 (5,500,000) (4) 54,091,340 59,600,000 0 54,100,000 54,210,043.56 15,656.21 154,835.40 170,491.61 (3) (5) (6) 26,501.32 26,501.32 15, 656.21 181, 336.72 196, 992.93 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of June, 2011 was 0.385%. (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 0.3343 %. (5) The market value of the portfolio on June 30, 2011 was $54,210,043.56. 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 JUNE, 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 11/24/09 - -- (1) 3,247,000 4,428,000 (1,181,000) 3,247,000 3,256,747.92 (4) 1,313.99 31,234.00 32,547.99 Series B Proceeds State of Ca. LAIF 12/03/09 0 0 0 0.00 (4) 16.129.87 16.129.87 (3) 3,247,000 4,428,000 (1,181,000) 3,247,000 3,256,747.92 1,313.99 47,363.87 48,677.86 (2) 1,944.12 1,944.12 1,313.99 49,307.99 50,621.98 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of June, 2011 was 0.385% (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 0.385% (D3 (4) The market value of the portfolio on June 30, 2011 was $3,256,747.92. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 7/13/11, 15:13:52 2011 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE CURRENT ASSETS CASH TEMPORARY INVESTMENTS ACCR INTEREST RECEIVABLE SUBROGATION RECOVERY. A/R DUE FROM R/E DUE FROM SIC DUE FROM DEBT FUND TOTAL ASSETS LIABILITIES DUE TO R/E DUE TO SIC DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE GASB10 ACTUARIAL RESERVE UNEARNED INTEREST UNAMORTIZED DISCOUNT TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 53,834.86 4,600,000.00 4,933.97 .00 2,003,563.18 27,220.72 .00 1,814,237.85- .00 .00 2,455.75- .00 1,000,000.00- .00 .00 .00 .00 2,400,000.00 - 1,437,386.92- .00 872,225.58 907,697.79- ---- ---- - - -- -- 6,689,552.73 --- --- ----- - -- -------------- 2,816,693.60- 3,872,859.13- -------------- 6,689,552.73- -------------- -------------- 3y PREPARED 07/13/11, 15:17:27 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 12/2011 PERIOD ENDING: 06/30/2011 - - - - -- MONTH-TO-DATE -- - - - - -- - - - - -- YEAR -TO -DATE ________ ANNUAL BUDGET Actual Variance & Budget Actual Variance & BUDGET % 711 659 52- 7.31- 8,510 5,473 3,037- 35.69- 8,510 64.31 0 0 0 .00 0 7,500 7,500 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 711 659 52- 7.31- 8,510 12,973 4,463 52.44 8,510 152.44 1,662 1,582 80- 4.81- 19,900 13,186 6,714- 33.74- 19,900 66.26 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 1,662 1,582 80- 4.81- 19,900 13,186 6,714- 33.74- 19,900 66.26 725 616 109- 15.03- 8,590 4,976 3,614- 42.07- 8,590 57.93 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 850,000 850,000 0 .00 850,000 100.00 30,000 26,563 3,437- 11.46- 30,000 26,563 3,437- 11.46- 30,000 88.54 30,725 27,179 3,546- 11.54- 888,590 881,538 - 7,052- .79- ------------ 888,590 99.21 ----- - - -- ------------ .33,098 -- -- --- - - - - -- ------ 29,420 - - - - -- -- 3,678- ------- ------ 11.11- -- - - -- 917,000 ------ - - - -- ------ 907,698 - - -- -- --- 9,302- -- ---- 1.01- 917,000 98.99 35 PREPARED 07/13/11, 15:17:22 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 12/2011 PERIOD ENDING: 06/30/2011 36 MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance & Budget Actual Variance % BUDGET 20,837 1,979 18,858 90.50 250,000 210,781 39,219 15.69 250,000 84.31 4,174 0 4,174 100.00 50,000 81,579 31,579- 63.16- 50,000 163.16 7,087 16,508 9,421- 132.93- 85,000 123,927 38,927- 45.80- 85,000 145.80 32,098 18,486 13,612 42.41 385,000 416,287 31,287- 8.13- 385,000 108.13 0 0 0 .00 0 0 0 .00 0 .00 424 41,547 41,123- 9,698.82- 5,000 41,547 36,547- 730.94- 5,000 830.94 2,500 0 2,500 100.00 5,000 197 4,803 96.06 5,000 3.94 2,924 41,547 38,623- 1,320.90- 10,000 41,744 31,744- 317.44- 10,000 417.44 0 0 0 .00 0 0 0 .00 0 .00 3,340 0 3,340 100.00 20,000 45 19,955 99.78 20,000 .23 5,000 0 5,000 100.00 10,000 0 10,000 100.00 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 91.76 337 0 337 100.00 4,000 0 4,000 100.00 4,000 .00 1,000 0 . 1,000 100.00 1,000 0 1,000 100.00 1,000 .00 9,677 ------ - - - - -- 0 ------- - - - - -- ------ 9,677 - - - -- 100.00 565,000 414,195 150,805 26.69 565,000 73.31 - -- 44,699 60,034 - 15,335- --- - - - - -- ------ 34.31- - - - - -- 960,000 ------ - - - - -- ------ 872,226 - - - - -- 87,774 --- - - - - -- ------ 9.14 - - - - -- 960,000 --- - - - 90.86 36 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JUNE, 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. LAW 10/99- - - - - - -- (1) 4,600,000 4,600,000 4,600,000 4,613,809.80 1,455.62 19,934.37 21,389.99 (3) 4,600,000 4,600,000 0 4,600,000 4,613,809.80 1,455.62 19,934.37 21,389.99 (2) 942.14 942.14 1,455.62 20,876.51 22,332.13 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of June, 2011 was 0.385 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. 3 (3) The weighted average yield of the total Self- Insurance portfolio is 0.385 %. (4) The market value of the portfolio on June, 2011 was $4,613,809.80 COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 7/13/11, 15:13:52 2011 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 12/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2011 =--------------------------------------------------------------------------- -------------------------------------------------------- 004 DEBT SERVICE CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 374,402.79 REVENUE BOND RESERVE CASH 111,465.00 ACCR INTEREST RECEIVABLE .00 DUE FROM R/E 44,066,873.12 DUE FROM S/C 12,341,829.59 _ DUE FROM.S /I .00 TOTAL ASSETS ---- ---- - - - - -- 62,307,070.50 ----- -- --- - - -- LIABILITIES DUE TO R/E 187,119.25 - DUE TO S/C 5,971,867.35 - 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 - 58,007,570.88 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,380,732.51 REVENUE SUMMARY 5,680,232.13 - ------------- TOTAL FUND EQUITY 4,299,499.62 - -- ----- - - -- --- TOTAL LIABILITIES AND FUND EQUITY 62,307,070.50 - -------------- -------------- 38 PREPARED 07/13/11, 15:17 :20 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: 06/30/2011 PAGE 1 ACCOUNTING PERIOD 12/2011 - - - - -- 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 22,168 111,465 89,297 402.82 44,336 220,281 175,945 396.84 44,336 496.84 0 170,000- 170,000- .00 5,629,951 5,459,951 170,000- 3.02- 5,629,951 96.98 22,168 58,535- 80,703- 364.05- 5,674,287 5,680,232 5,945 .10 5,674,.287 100.10 22,168 58,535- 80,703- 364.05- 5,674,287 5,680,232 5,945 .10 5,674,287 100.10 (3g PREPARED 07/13/11, 15:17:17 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: 06/30/2011 PAGE 1 ACCOUNTING PERIOD 12/2011 - - - - -- 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 34,735 100.00 681,169 0 681,169 100.00 2,027,168 1,345,997 681,171 33.60 2,027,168 66.40 681,169 ------ - - - - -- 0 --- - 681,169 100.00 -- 2,061,903 ------ - - - - -- 1,380,733 ------ - -- ------ 681,170 - 33.04 - - -- 2,061,903 ------ - - - - -- 66.96 --- - - - - -- 681,169 -- - - -___ ------ 0 - - - - -- 681,169 --- - - - - 100.00 2,061,903 - - - 1,380,733 - - - -- --- 681,170 - - 33.04 2,061,903 66.96 oyo