Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
10.a. Pre-Audit (Period 13) June 2011 Financial Statements
/0-a. Central Contra Costa Sanitary District August 26, 2011 TO: BOARD OF DIRECTORS VIA: JAMES KELLY, GENERAL MANAGER FROM: DEBBIE RATCLIFF, CONTROLLER 04_ SUBJECT: PRE -AUDIT (PERIOD 13) JUNE 2011 FINANCIAL STATEMENTS Several entries were made to the June 2011 financials statements in preparation for the upcoming year -end audit. The attached reports contain the final results that will be submitted to the external auditors. Please focus on the year -to -date information as the figures in the month -to -date columns only reflect adjustments made in the pre -audit period 13. The following reports are provided: - Balance Sheets (Statement of Net Assets) - Revenue Summaries - Expense at District Level - Expense at Department Level - Salary and Benefit Reports - Capital Improvement Budget Reports - Temporary Investments The District's external auditors may choose to propose audit adjustments if significant, which will be reflected in the official audited financial statements. If you have any questions, please call me at 229 -7326. HAFinancial Statements Period 13 2011.doc CENTRAL CONTRA COSTA SANITARY DISTRICT FINAL FY 2011 August 11, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF �� - -. FROM: JAMIE KING'�J' 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) 850,000 298,159 (551,841) 2,429,000 3,216,190 787,190 Explanation Less than anticipated capacity fee revenue. Development continues to be slow. See explanation above for Facilities Capacity Fees. Budgeted 11%, 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 FINAL FY 2011 August 11, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCCLIFF FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending June, 2011: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Favorable /(Unfavorable) Budgeted Actual Variance Explanation 44,325,726 41,705,127 2,620,599 Savings due to vacant positions, associated benefit savings and $523,000 savings on OPEB annual required contribution. 1,771,000 1,508,510 262,490 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. 4,630,000 4,155,849 474,151 3,494,786 2,972,393 522,393 Outside Services 2,139,600 1,927,689 211,911 Other Expenses 2,171,668 1,543,870 627,798 Savings as a result of lower commodity prices for natural gas and landfill gas than were anticipated during budgeting. 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. Lower primarily due to savings in Technical Services. Some budgeted expenses for outside consultants and temporary help did not materialize, resulting in savings. 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 - Period 13 0 & M Revenue Jun -11 Actual Budget Variance O & M Expenses 5,523 5,585 62 1.1% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Self- Insurance Expense Other Expenses Prepared by: T. Smithey ', YEAR -TO -DATE Actual Budget Variance 60,180 62,326 (2,146) -3.4% YEAR -TO -DATE Actual Budget Variance 58,117 62,966 4,849 7.7% Variance 2,621 43 262 474 522 89 0 212 0 628 4,851 0 0 0 0 0 0 0 0 0 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAIF yield as of June, 2011 was 0.448 %. YEAR -TO -DATE Sewer Construction Revenue 16,431 Expense 27,962 Over /Under 11,531 CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS OPERATIONS AND MAINTENANCE (RUNNING EXPENSE FUND) PRELIMINARY JUNE 30, 2011 ISSUED ON 07/14/11 TO PRE -AUDIT JUNE 2011 ISSUED ON 08/04/11 Month of June Results PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: Concord O &M & HHW Accruals; all other billing adjustments June 2011 issued 07114111 June 2011 issued 08104111 (1,160,283) All Other PERIOD 12 PERIOD 13 $ VARIANCE Operations & Maintenance Additional Expense Accruals & Adjustments: REVENUE: $ 60,174,629 $ 60,179,800 $ 5,171 <a> EXPENSE: 200,077 Outside Services 165,619 ADMIN $ 18,377,552 18,432,632 $ 55,080 ENG 6,757,625 6,855,747 98,122 CSO $ 8,416,841 8,529,492 112,651 POD 20, 948,491 21, 360, 057 411,566 PS 2,895,043 2 938 697 43,654 TOTAL $ 57,395,552 $ 58,116,625 $ 721,073 <b> REVENUE OVER EXPENSE $ 2,779,077 $ 2,063,175 $ EI 902) Variance Explanations PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: Concord O &M & HHW Accruals; all other billing adjustments $ 1,129,242 Write -off of CSO assets disposed of due to building remodel (1,160,283) All Other 36,212 $ 5,171 <a> PERIOD 13 EXPENSE ADJUSTMENTS: Additional Expense Accruals & Adjustments: Salary and Benefits (workers' Comp Dividends) $ (296,949) Chemicals & Utilities 375,870 Repairs & Maintenance 200,077 Outside Services 165,619 Materials & Supplies 97,718 Hauling & Disposal 86,383 Professional & Legal Services 76,330 All Other 16,025 $ 721,073 <b> Year -To -Date Bottom -line Results See detail on Budget to Actual Results page PERIOD 12 PERIOD 13 Budgeted Revenue over Expense $ (639,421) $ (639,421) Actual Revenue over Expense $ 2,779,077 $ 2,063,175 Variance - Budget to Actual $ 3,418,498 $ 2,702,596 Favorable Six -Month Review projected revenue over expense was $0.7 million, which differs from actual Period 13 results by $1.4 million. 8/3/20114:27 PM N:\ACCOUNTING \GMTEMP1 Tinancials and Closing \Per 12 to Per 13 2011.xis CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS SEWER CONSTRUCTION FUND PRELIMINARY JUNE 30, 2011 ISSUED ON 07/14/11 TO PRE -AUDIT JUNE 2011 ISSUED ON 08/04/11 Month of June Results June 2011 issued 07114111 June 2011 issued 08104111 PERIOD 12 PERIOD 13 VARIANCE Sewer Construction Fund REVENUE: $ 16,221,065 $ 16,431,173 $ 210,108 <a> CAPITAL EXPENDITURES: $ 27,070,391 $ 27,962,214 $ 891,823 <b> REVENUE OVER EXPENDITURE $ (10,849,326) $ (11,531,041) $ (681,715) Variance Explanations PERIOD 13 REVENUE ADJUSTMENTS: Adjust Concord Capital Bill accruals from Period 12 $ 216,190 Interest Income adjustment 2,247 Tax Revenue Adjustment (8,022) $ 210,415 <a> PERIOD 13 EXPENSE ADJUSTMENTS: All Other Project Charges: TP Projects 409,351 CS Projects 138,334 GI Projects 323,797 RW Projects 20,341 $ 891,823 <b> Year -To -Date Bottom -line Results See detail on Budget to Actual Results page PERIOD 12 PERIOD 13 Budgeted Revenue over Expense $ (8,795,000) $ (8,795,000) Actual Revenue over Expense $ (10,849,326) $ (11,531,041) - Budget to Actual $ (2,054,326) $ (2,736,041) Unfavorable Year Status Report projected revenue over expense at -$11.7 million, which differs from actual Period 13 results by $0.2 million. 8/4/201110:58 AM WACCOUNTING\GMTEMP1 \Financials and Closing \Per 12 to Per 13 2011.x1s CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS BUDGET TO ACTUAL RESULTS June 30, 2011 Month of June Results - Period 13 Pre -audit BUDGET ACTUAL VARIANCE 6 -MONTH REVIEW VARIANCE Operations & Maintenance REVENUE: $ 62,326,300 $ 60,179,800 $ (2,146,500) $ 61,091,500 $ (911,700) EXPENSE $ 62,965,721 $ 58,116,625 $ (4,849,096) $ 60,429,683 $ 2,313 058 REVENUE OVER EXPENSE $ (639,421) $ 2,063,175 $ 2,702,596 $ 661,817 $ 1,401,358 Month of June Results - Period 13 Pre -audit BUDGET ACTUAL VARIANCE MID -YEAR REVIEW VARIANCE Sewer Construction Fund REVENUE: $ 19,669,000 $ 16,431,173 $ (3,237,827) $ 16,900,000 $ (468,827) CAPITAL EXPENDITURES: $ 28,464,000 $ 27,962,214 $ (501,786) $ 28,600,000 $ (637,786) REVENUE OVER EXPENDITURES $ (8,795,000) $ (11,531,041) $ (2,736,041) $ 11,700,000 $ 168,959 PREPARED 8/03/11, 16:32:08 2011 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L - - - - -- - ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT - - - AS OF (,/30111 ---- --- - - -- -- - --- --- -- -------- -- - ----- -- ---- -- ---- ----- ---- -- ---- --------------- - - ---- 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------- -- -- ---- ---- -- --------- -- - - - --- CURRENT ASSETS CASH 1,087,097.12 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 10,372,558.50 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,602.00 ACCOUNTS RECEIVABLE -COBRA 1,784.36 A /R -SSC DIRECT BILL 1,515 -28 COMPUTER PURCHASE PROGRAM 10,282.34 DEPOSITS TO BANK ESCROW 101,432.20 PREPAID INSURANCE 20,617.74 PREPAID EXPENSES 866,693.11 PREPAID RETIREMENT 794,432.21 SUPPLIES & MATERIAL INV 1,842,468.52 DUE FROM .00 DUE FROM SIC 104,559,335.58 DUE FROM S/I 1,844,300.48 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 121,697,238.69 NET PROPERTY, PLANT & EQUIPMENT LAND 17,114,719.91 INTANGIBLE ASSETS 2,058,921.00 ACCUM DEPR - INTANGIBLE 58,095.39 - BUILDINGS 31,317,465.95 ACC DEPR - BUILDINGS 6,031,676.10 - TREATMENT PLANT 287,537,513.06 ACC DEPR- TREATMENT PLANT 161,800,408.88 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 19,991,304.17 - SEWAGE COLLECTION FACIL 290,317,723.23 . OUTFALL SEWERS 8,518,442.72 FURNITURE & EQUIPMENT 13,243,331.33 ACC DEPR -FURN & EQUIP 9,775,349.06 - VEHICLES 6,038,528.29 ACC DEPR - VEHICLES 3,808,469.75 - RECY WATER INFRASTRUCTURE 12,300,131.00 ACCUM DEPRC -RELY WATER 4,848,535.66 - ACC DEPR- SEWAGE COL SYS 44,948,295.53 - ACC DEPR - OUTFALL 2,766,971.70 - CONTRIBUTED SEWER LINES 149,110,350.05 ACC DEPR- CONTRIB ASSETS 47,111,101.53 - CONSTRUCTION IN PROGRESS 22,632,142.11 TOTAL NET PROPERTY, PLANT & EQUIPMENT 593,461,790.81 TOTAL ASSETS 715,159,029.50 -- --- --- - -- - -- -------------- LIABILITIES DUE TO SIC 70,089,147.16- c)/ PREPARED 8/03/11, 16:32:08 2011 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF '6/3 O/JI 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------- -- -------- ------ --- ------ ---- DUE TO S/I 2,003,563.18 - DUE TO DEBT FUND 44,066,873.12 - ACCOUNTS PAYABLE 1,315,315.95 - SALES TAX PAYABLE 22,873.00 - ACCRUED WAGES PAYABLE 834,696.79 - 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 .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 916,735.62 OPEB TRANSITIONAL LIAB .00 CAFETERIA PLAN PAYABLE 56,791.65 - PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE .00 ACCRUED COMPENSATED ABS. 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 - 87,666,095.51- 75,301,279.00- 270,364,806.74- .00 7,855,588.17- 58,116,626.75 60,179,799.97- 122,797,736.81- 592,361,292.69- -------------- 715,159,029.50- -------------- -------------- 0 PREPARED 8/03/11, 15:02:12 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 100e OF YEAR T SED ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT- ----- ----- -- -- - PERIOD ENDING_ (�30 /�� FUND -- --- 001 RUNNING EXPENSE - - - -- --- - --!_- ----------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE $ ESTIMATE ACTUAL VARIANCE °s ESTIMATE °s 2200 SEWER SVC CHARGE - COUNTER 11,587 0 11,587- 100.0'- 139,000 141,182 2,182 1.6 139,000 101.6 2300 SEWER SVC CHRG- COUNTY 1,345,000 0 1,345,000- 100.0- 49,245,000 48,203,798 1,041,202- 2.1- 49,245,000 97.9 2400 SEWER SVC CHRG- DIRECT 0 3,600 3,600 .0 788,000 842,485 54,485 6.9 788,000 106.9 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 3,600 1,350,563- 99.7- 50,143,000 49,095,869 1,047,131- 2.1- 50,143,000 97.9 2600 SERVICE CHARGES- CONCORD 9,100,000 924,952 8,175,048- 89.8- 9,100,000 9,224,952 124,952 1.4 9,100,000 101.4 SERVICE CHARGES - CONCORD 9,100,000 924,952 8,175,048- 89.8- 9,100,000 9,224,952 124,952 1.4 9,100,000 101.4 1000 PERMIT /APPLICATION FEES 16,674 0 16,674- 100.0- 200,000 170,378 29,622- 14.8- 200,000 85.2 1700 SEPTIC TANK DUMPING 6,674 0 6,674- 100.0- 80,000 61,446 18,554- 23.2- 80,000 76.8 1900 OVERTIME INSPECTION 1,087 0 1,087 - 100.0- 13,000 14,291 1,291 9.9 13,000 109.9 2000 SIDE SEWER INSPECTION 36,250 0 36,250- 100.0- 435,000 382,949 52,051- 12.0- 435,000 88.0 2700 SALES 174 0 174 - 100.0- 2,000 3,410 1,410 70.5 2,000 170.5 2900 OTHER SERVICE CHARGES 63,000 494 62,506- 99.2- 151,300 115,262 36,038- 23.8- 151,300 76.2 3000 INDUSTRIAL PERMIT FEES 26,750 3,600 23,150- 86.5- 107,000 114,709 7,709 7.2 107,000 107.2 3200 NEW INDUSTRY PERMIT FEES 674 1,650 976 144.8 8,000 9,715 1,715 21.4 8,000 121.4 3301 POLLUTION PREVENTION 4,750 7,795 3,045 64.1 19,000 19,624 624 3.3 19,000 103.3 3500 LEASE RENTAL INCOME 53,424 0 53,424- 100.0- 641,000 659,310 18,310 2.9 641,000 102.9 3600 PRETREATMENT PROGRAM FINE 2,000 0 2,000- 100.0- 2,000 0 2,000- 100.0- 2,000 .0 3800 RECLAIMED WATER SALES 80,000 74,113 5,887- 7.4- 240,000 .257,310 17,310 7.2 240,000 107.2 4300 ANNEXATION CHARGES 1,174 0 1,174- 100.0- 14,000 23,080 9,080 64.9 14,000 164.9 4500 INTEREST INCOME 152,000 32,612 119,388- 78.5- 152,000 131,677 20,323- 13.4- 152,000 86.6 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 50,000 54,822 4.822 9.6 200,000 238,412 38,412 19.2 200,000 119.2 5600 HOUSE HAZARD WASTE REIMB 784,000 61,817 722,183- 92.1- 817,000 797,755 19,245- 2.4- 817,000 97.6 6000 MISCELLANEOUS INCOME 0 1,160,283- 1,160,283- .0 0 1,142,677- 1,142,677- .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 1,278,805 923,380- 2,202,185- 172.2- 3,083,300 1,858,979 1,224,321- 39.7- 3,083,300 60.3 FUND TOTALS 11,732,968 5,172 11,727,796- 100.0- 62,326,300 60,179,800 2,146,500- 3.4- 62,326,300 96.6 ON PREPARED 8/03/11, 15:01:55 DIRECTOR MEETING FEES EXPENSE SUMMARY REPORT BY DISTRICT DIRECTORS FEES & EXPENSES - 0402 PAGE 1 PROGRAM /GM275L POLYMER 37,500 100% OF YEAR LAPSED BOILER CHEMICALS ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ------ -------- 51,274 PERIOD ENDING: `/3 ofi) HYPOCHLORITE 35,487 CHEMICALS 146,761 0501 OBJ - ----- - - - -- - -- ------- - - - - -- MONTH -TO -DATE ----- - -- ----------------------------------------------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL 46,174 NO ------------ ACCOUNT TITLE -- -------- -------- ---- BUDGET ---- - - - -- ACTUAL - -----------------------------"--------------------------------------------------------- VARIANCE % BUDGET ACTUAL VARIANCE .% BUDGET % 0101 SALARIES & WAGES- MGMNT. 174,173 0 174,173 100.0 2,089,405 1,819,489 269,916 12.9 2,089,405 87.1 0102 SALARIES & WAGES -NON MGMT 1,807,589 0 1,807,589 100.0 21.,688,912 20,029,228 1,659,684 7.7 21,688,912 92.8 0103 SALARIES & WAGES -COMP ABS 50,000 0 50,000 100.0 600,000 522,516 77,484 12.9 600,000 87.1 0105 OVERTIME 78,497 0 78,497 100.0 939,874 738,928 200,946 21.4 939,874 78.6 0106 STANDBY PAID 18,743 0 18,743 100.0 224,498 215,750 8,748 3.9 224,498 96.1 0110 SALARY VACANCY 58,772- 0 58,772 -100.0 705,000- 0 705,000 -100.0 705,000- .0 SALARIES & WAGES 2,070,230 0, 2,070,230 100.0 24,837,689 23,325,911 1,511,778 6.1 24,837,689 93.9 0201 WORKERS' COMPENSATION INS 46,884 296,065- 342,949 731.5 559,913 262,432 297,481 53.1 559,913 46.9 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 30,000 16,183 13,817 46.1 30,000 53.9 0203 FEDERAL MEDICARE TAX 25,205 0 25,205 100.0 300,095 281,516 18,579 6.2 300,095 93.8 0204 MEDICAL & HEALTH INSUR 587,031 0 587,031 100.0 7,042,183 6,891,960 150,223 2.1 7,042,183 97.9 0205 RETIREMENT CONTRIBUTION 729,725 0 729,725 100.0 8,754,214 8,031,945 722,269 8.3 8,754,214 91.7 0206 DEFERRED COMP. CONTRIB 122,248 0 122,248 100.0 1,464,138 1,373,975 90,163 6.2 1,464,138 93.8 0207 DENTAL INSURANCE 71,458 0 71,458 100.0 855,142 828,168 26,974 3.2 855,142 96.8 0208 LONG -TERM DISABILITY INS 8,202 0 8,202 100.0 96,488 88,069 8,419 8.7 96,488 91.3 0209 LIFE INSURANCE 15,219 0 15,219 100.0 180,120 165,837 14,283 7.9 180,120 92.1 0211 ACCRUED COMPENSATED ABS 500,000 0 500,000 100.0 500,000 405,308 94,692 18.9 500,000 81.1 0212 BENEFIT VACANCY 80,435- 0 80,435 -100.0 965,000- 0 965,000 -100.0 965,000- _0 0213 OPEB CONTRIBUTION 0 884- 884 .0 4,325,000 3,405,223 919,777 21.3 4,325,000 78,.7 EMPLOYEE BENEFITS 2,028,037 296,949- 2,324,986 114.6 23,142,293 21,750,616 1,391,677 6.0 23,142,293 94.0 0250 CAPITALIZED ADM OVERHEAD 304,591- 0 304,591 -100.0 3,654,256- 3,371,400- 282,856- 7.7 3,654,256- 92.3 CAPITALIZED ADM OVERHEAD 304,591- 0 304,591 -100.0 3,654,256- 3,371,400- 282,856- 7.7 3,654,256- 92.3 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 641,038 296,949- 4,090,625 107.8 44,325,726 41,705,127 2,620,599 5.9 44,325,726 94.1 0 5,306 100.0 63,595 52,733 10,862 17.1 63,595 82.9 184 3,653 -95.2 46,000 13,367 32,633 70.9 46,000 29.1 184 8,959 98.0 109,595 66,100 43,495 39.7 109,595 60.3 10,604 7,396 41.1 226,000 200,919 25,081 11.1 226,000 88.9 0 37,500 100.0 450,000 431,027 18,973 4.2 450,000 95.8 0 4,500 100.0 54,000 50,664 3,336 6.2 54,000 93.8 17,539 33,735 65.8 615,000 481,997 133,003 21.6 615,000 78.4 18,767 16,720 47.1 426,000 343,903 82,097 19.3 426,000 80.7 46,910 99,851 68.0 1,771,000 1,508,510 262,490 14.8 1,771,000 85.2 74,667 35,901 32.5 869,000 865,068 3,932 .5 869,000 99.5 214,326 235,185 52.3 2,866,000 2,551,835 314,165 11.0 2,866,000 89.0 35,303 10,871 23.5 554,000 451,516 102,484 18.5 554,000 81.5 191 8,994 97.9 89,000 69,542 19,458 21.9 89,000 78.1 4,473 21,127 82.5 252,000 217,888 34,112 13.5 252,000 86.5 328,960 312,078 48.7 4,630,000 4,155,849 474,151 10.2 4,630,000 89.8 PREPARED 8/03/11, 15:01:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 100e OF YEAR LAPSED ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------- - ---- ------ PERIOD ENDING:- ` ,3 p/a OBJ - -- ------- - - - - - -_ - -- - -- MONTH -TO- DATE------- - - - - -- ----------------------------------------------------- --------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO --------------- ACCOUNT TITLE ----- ---------- --- .BUDGET - -- -- --- --- ACTUAL ------------------------------------------ VARIANCES BUDGET ACTUAL ---- ---- ---- VARIANCE -- ---- ----- 9.1 --- - ---- BUDGET - ------ ---- -- 0601 OUTSIDE VEH /EQUIP REPAIR 10,568 29,244- 39,812 376.7 126,750 104,612 22,138 17.5 126,750 82.5 0602 VEHIC /EQUIP REPAIR MAINT 7,500 4,011 3,489 46.5 90,000 86,575 3,425 3.8 90,000 96.2 0603 GENERAL REPAIRS & MAINT 78,767 33,769 44,998 57.1 944,500 938,720 5,780 .6 944,500 99.4 0604 OUTSIDE REPAIRS & MAINT.- 161,724 187,656 25,932- 16.0- 1,948,250 1,493,935 454,315 23.3 1,948,250 76.7 0605 COMPUTER REPAIRS & MAINT 21,639 3,885 17,754. 82.0 350,286 330,342 19,944 5.7 350,286 94.3 0606 REAL PROPERTY REPAIRS 2,924 0. 2,924 100.0 35,000 18,209 16,791 48.0 35,000 52.0 REPAIRS & MAINTENANCE 283,122 200,077 83,045 29.3 3,494,786 2,972,393 522,393 14.9 3,494,786 85.1 0701 ASH REMOVAL 12,000 1,657 10,343 86.2 147,000 142,952 4,048 2.8 147,000 97.2 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 2,539 4,261 62.7 82,000 77,260 4,740 5.8 82,000 94.2 0704 JANITORIAL & REFUSE REMOV 20,850 3,399 17,451 83.7 243,460 240,602 2,858 1.2 243,460 98.8 0705 SPOILS REMOVAL 1 0 1 100.0 1 0 1 100.0 1 .0 0706 HAZARDOUS WASTE DISPOSAL 78,924 78,788 136 .2 486,000 441,357 44,643 9.2 486,000 90.8 0707 MOBILE COLLECTION -HHW 50,000 0 50,000 100.0 50,000 40,800 9,200 18.4 50,000 81.6 HAULING & DISPOSAL 170,662 86,383 84,279 49.4 1,033,461 944,394 89,067 8.6 1,033,461 91.4 0801 PROFESSIONAL SERVICES 12,103 70 12,033 99.4 145,060 42,771 102,289 70.5 145,060 29.5 0802 LEGAL SERVICES -BOARD 5,174 22,479 17,305- 334.5- 62,000 82,455 20,455- 33.0- 62,000 133.0 0803 LEGAL SERVICES -STAFF 33,174 53,781 20,607- 62.1- 293,100 372,699 79,599- 27.2- 293,100 127.2 PROFESSIONAL & LEGAL SERV 50,451 76,330 25,879- 51.3- 500,160 497,925 2,235 .4 500,160 99.6 0901 OUTSIDE SAFETY SERVICES 10,436 9,701 735 7.0 111,000 76,148 34,852 31.4 111,000 68.6 0902 TECHNICAL SERVICES 144,670 153,638 8,968- 6.2- 1,598,950 1,447,719 151,231 9.5 1,598,950 90.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 276 124 31.0 400 69.0 0904 OTHER PUBLIC AGENCY SERVS 4,074 1,795 2,279 55.9 334,050 317,067 16,983 5.1 334,050 94.9 0905 REPROGRAPHIC SERVICES 1,611 0 1,611 100.0 19,200 4,194 15,006 78.2 19,200 21.8 0906 RECRUITMENT 6,337 485 5,852 92.3 76,000 82,285. 6,285- 8.3- 76,000 108.3 OUTSIDE SERVICES 167,128 165,619 1,509 .9 2,139,600 1,927,689 211,911 9.9 2,139,600 90.1 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 18,107 1,291 16,816 92.9 183,560 121,718 61,842 33.7 183,560 66.3 1102 GASOLINE, OIL & FUEL 17,731 28,910 11,179- 63.0- 212,750 266,375 53,625- 25.2- 212,750 125.2 1103 OPERATING SUPPLIES 102,310 43,719 58,591 57.3 1,239,450 1,253,788 14,338- 1.2- 1,239,450 101.2 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 13,485 2,398- 21.6- 133,000 166,615 33,615- 25.3- 133,000 125.3 1106 SAFETY SUPPLIES 10,076 10,313 237- 2.4- 112,965 129,019 16,054- 14.2- 112,965 114.2 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 164,148 97,718 66,430 40.5 1,939,725 1,944,768 5,043- .3- 1,939,725 100.3 1201 RENTS & LEASES 24,050 5,812 18,238 75.8 227,910 157,027 70,883 31.1 227,910 68.9 1202 PUBLIC AGENCY FEES 27,074 899 26,175 96.7 333,687 344,407 10,720- 3.2- 333,687 103.2 1203 PUBLIC INFORMATION 30,234 82 30,152 99.7 362,500 311,070 51,430 14.2 362,500 85.8 0_�_ PREPARED 8/03/11, 15:01:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA .COSTA SANITARY - -- ---- - ------ -- -- -- -- ---- DISTRICT - PERIOD ENDING_ OBJ - -- -- ------- - - - - -- - MONTH -TO- DATE------- -- - - - - -- ----------------------------------------------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------`-------- ACCOUNT TITLE ------- ----- BUDGET -- -- -------- ACTUAL - -- - -- - ------------------------------------ VARIANCE % BUDGET ACTUAL ------ ------ VARIANCE ------ ---- % ---- BUDGET - - - -- - - --- , ---- -- 1204 TUITION REIMBURSEMENT 4,063 2,000 2,063 50.8 31,250 18,485 12,765 40.8 31,250 59.2 1205 TECH TRAIN, CONF & MEETS 27,316 3,180 24,136 88.4 311,025 187,118 123,907 39.8 311,025 60.2 1206 CERTIFICATION & LICENSES 2,958 479 2,479 83.8 20,430 13,399 7,031 34.4 20,430 65.6 1207 CLAIMS 1,649 0 1,649 100.0 10,100 931 9,169 90.8 10,100 9.2 1208 SUBSCRIPTION /PUBLICATION 2,818 745 2,073 73.6 33,573 24,808 8,765 26.1 33,573 73.9 1209 MILEAGE REIMBURSEMENTS 818 215 603 73.7 .6,880 4,361 2,519 36.6 6,880 63.4 1210 PUBLIC NOTICES 429 1,935 1,506 - 351.0- 4,950 8,482 3;532- 71.4- 4,950 171.4 1211 OUTSIDE ORGANIZATION FEES 14,972 0 14,972 100.0 268,700 258,474 10,226 3.8 268,700 96.2 1212 EMPLOYEE MEMBERSHIPS 2,519 0 2,519 100.0 36,363 28,469 7,894 21.7 36,363 78.3 1213 MISCELLANEOUS 2,825 501 2,324 82.3 32.800 16,529 16,271 49.6 32,800 50.4 1214 ELECTION EXPENSE 0 0 0 .0 450,000 162,219 287,781 64.0 450,000 36.0 1216 PROFESSIONAL EXP REIMS 16,962 0 16,962 100.0 41,500 8,091 33,409 80.5 41,500 19.5 OTHER EXPENSES 158,687 15,848 142,839 90.0 2,171,668 1,543,870 627,798 28.9 2,171,668 71.1 NET EXPENSES 5,584,816 721,080 4,863,736 87.1 62,965,721 58,116,625 4,849,096 7.7 62,965,721 92.3 TOTAL EXPENSE 5,584,816 721,080 4,863,736 87.1 62,965,721 58,116,625 4,849,096 7.7 62,965,721 92.3 0 PREPARED 8/03/11, 15:01:54 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND - ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 613011 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 414,105 0 414,105 100.0 4,968,501 4,853,590 114,911 2.3 4,968,501 97.7 EMPLOYEE BENEFITS 974,711 15,883- 990,594 101.6 10,515,999 10,161,728 354,271 3.4 10,515,999 96.6 CAPITALIZED ADM OVERHEAD 3,792- 0 3,792 -100.0 45,405- 33,303- 12,102- 26.7 45,405- 73.3 DIRECTORS FEES & EXPENSES 9,143 184 8,959 98.0 109,595 66,100 43,495 39.7 109,595 60.3 UTILITIES 10,761 10,010 751 7.0 129,000 142,152 13,152- 10.2- 129,000 110.2 REPAIRS & MAINTENANCE 21,699 3,885 .17,814 82.1 362,975 301,861, 61,114 16.8 362,975 83.2 PROFESSIONAL & LEGAL SERV 32,001 43,761 11,760- 36.7- 374,060 365,800 8,260 2.2 374,060 97.8 OUTSIDE SERVICES 80,845 485 80,360 99.4 1,155,350 954,671 200,679 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 10,689 5,458 33.8 182,525 164,188 18,337 10.0 182,525 90.0 OTHER EXPENSES 63,893 1,950 61,943 96.9 1,000,660 605,845 394,815 39.5 1,000,660 60.5 ADMINISTRATION 1,619,513 55,081 1,564,432 96.6 19,603,260 18,432,632 1,170,628 6.0 19,603,260 94.0 SALARIES & WAGES 466,518 0 466,518 100.0 5,597,424 5,305,647 291,777 5.2 5,597,424 94.8 EMPLOYEE BENEFITS 291,003 41,439- 332,442 114.2 3,488,131 3,269,758 218,373 6.3 3,488,131 93.7 CAPITALIZED ADM OVERHEAD 287,586- 0 287,586 -100.0 3,450,845- 3,180,265- 270,580- 7.8 3,450,845- 92.2 UTILITIES 10,585 2,041 8,544 80.7 71,600 60,225 11,375 15.9 71,600 84.1 REPAIRS & MAINTENANCE 8,127 20 8,107 99.8 99,761 95,781 3,980 4.0 99,761 96.0 HAULING & DISPOSAL 130,479 80,419 50,060 38.4 554,660 508,737 45,923 8.3 554,660 91.7 PROFESSIONAL & LEGAL SERV 14,700 20,219 5,519- 37.5- 96,100 82,871 13,229 13.8 96,100 86.2 OUTSIDE SERVICES 39,869 20,750 19,119 48.0 457,900 367,800 90,100 19.7 457,900 80.3 MATERIALS & SUPPLIES 16,552 9,223 7,329 44.3 197,480 181,739 15,741 8.0 197,480 92.0 OTHER EXPENSES 20,482 6,888 13,594 66.4 237,978 163,454 74,524 31.3 237,978 68.7 ENGINEERING 710,729 98,121 612,608 86.2 7,350,189 6,855,747 494,442 6.7 7,350,189 93.3 SALARIES & WAGES 401,531 0 401,531 100.0 4,816,810 4,194,970 621,840 12.9 4,816,810 87.1 EMPLOYEE BENEFITS 256,949 78,869- 335,818 130.7 3,079,285 2,671,854 407,431 13.2 3,079,285 86.8 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 2,323 6,739 74.4 102,700 54,579 48,121 46.9 102,700 53.1 REPAIRS & MAINTENANCE 61,151 118,632 57,481- 94.0- 727,350 615,500 111,850 15.4 727,350 84.6 HAULING & DISPOSAL 4,350 9- 4,359 100.2 45,801 47,748 1,947- 4.3- 45,801 104.3 PROFESSIONAL & LEGAL SERV 2,500 7,066 4,566 - 182.6- 15,000 8,293 6,707 44.7 15,000 55.3 OUTSIDE SERVICES 8,890 16,375 7,485- 84.2- 91,350 87,169 4,181 4.6 91,350 95.4 MATERIALS & SUPPLIES 60,717 45,953 14,764 24.3 712,520 729,518 16,998- 2.4- 712,520 102.4 OTHER EXPENSES 19,629 1,181 18,448 94.0 217,125 132,518 84,607 39.0 217,125 61.0 _COLLECTION SYSTEM OPS. 822,995 112,652 710,343 86.3 9,786,544 8,529,492 1,257,052 12.8 9,786,544 87.2 SALARIES & WAGES 700,843 0 700,843 100.0 8,408,235 7,952,129 456,106 5.4 8,408,235 94.6 EMPLOYEE BENEFITS 455,536 139,570- 595,106 130.6 5,461,075 5,008,555 452,520 8.3 5,461,075 91.7 CAPITALIZED ADM OVERHEAD 11,033- 0 11,033 -100.0 131,978- 140,177- 8,199 6.2- 131,978 -106.2 CHEMICALS 105,087 29,371 75,716 72.1 1,271,000 1,112,138 158,862 12.5 1,271,000 87.5 UTILITIES 527,960 274,813 253,147 47.9 3,807,300 3,389,243 418,057 11.0 3,807,300 89.0 REPAIRS & MAINTENANCE 172,797 74,325 98,472 57.0 2,072,700 1,735,199 337,501 16.3 2,072,700 83.7 - HAULING & DISPOSAL 34,333 5,973 28,360 82.6 415,000 369,977 45,023 10.8 415,000 89.2 PROFESSIONAL & LEGAL SERV 1,250 5,284 4,034- 322.7- 15,000 40,961 25,961- 173.1- 15,000 273.1 OUTSIDE SERVICES 30,275 126,829 96,554- 318.9- 362,200 442,489 80,289- 22.2- 362,200 122.2. MATERIALS & SUPPLIES 67,134 28,797 38,337 57.1 804,200 834,620 30,420- 3.8- 804,200 103.8 OTHER EXPENSES 52,026 5,750 46,276 88.9 684,582 614,923. 69,659 10.2 684,582 89.8 PREPARED 8/03/11, 15:01:54 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY --------------------------------------- DISTRICT - - - - -- PERIOD ENDING: ti--- ------------- - -- MONTH -TO- DATE-------------- - -11)- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET PLANT OPERATIONS 2,136,208 411,572 1,724,636 80.7 23,169,314 21,360,057 1,809,257 7.8 23,169,314 92.2 SALARIES & WAGES 87,233 0 87,233 100.0 1,046,719 1,019,575 27,144 2.6 1,046,719 97.4 EMPLOYEE BENEFITS 49,838 21,188- 71,026 142.5 597,803 638,721 40,918- 6.8- 597,803 106.8 CAPITALIZED ADM OVERHEAD 396- 0 396 -100.0 4,631- 4,998- 367 7.9- 4,631 -107.9 CHEMICALS 41,674 17,539 24,135 57.9 500,000 396,372 103,628 20.7 500,000 79.3 UTILITIES 82,670 39,773 42,897 51.9 519,400 509,650 9,750 1.9 519,400 98.1 REPAIRS & MAINTENANCE 19,348 3,215 16,133 83.4 232,000 224,052 7,948 3.4 232,000 96.6 HAULING & DISPOSAL 1,500 0 1,500 100.0 18,000 17,932 68 .4 18,000 99.6 OUTSIDE SERVICES 7,249 1,180 6,069 83.7 72,800 75,560 2,760- 3.8- 72,800 103.8 MATERIALS & SUPPLIES 3,598 3,056 542 15.1 43,000 34,703 8,297 19.3 43,000 80.7 OTHER EXPENSES 2,657 79 2,578 97.0 31,323 27,130 4,193 13.4 31,323 86.6 PUMP STATIONS 295,371 43,654 251,717 85.2 3,056,414 2,938,697 117,717 3.9 3,056,414 96.1 FUND TOTALS 5,584,816 721,080 4,863,736 87.1 62,965,721 58,116,625 4,849,096 7.7 62,965,721 92.3 PREPARED 8/03/11, 15 :02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT -- - ------ --- --- -------- PERIOD ENDING_- 6/3 0/1) ---- ----- DEPARTMENT O1 ADMINISTRATION -- -- ---- -- - - - - -- - -- ----------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE BUDGET s 0101 SALARIES & WAGES- MGMNT. 93,165 0 93,165 100.0 1,117,661 1,039,298 78,363 7.0 •1,117,661 93.0 0102 SALARIES & WAGES -NON MGMT 275,593 0 275,593 100.0 3,306,808 3,253,509 53,299 1.6 3,306,808 98.4 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 0 50,000 100.0 600,000 498,253 101,747 17.0 600,000 83.0 0105 OVERTIME 5,771 0 5,771 100.0 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 0 414,105 100.0 4,968,501 4,853,590 114,911 2.3 4,968,501 97.7 0201 WORKERS' COMPENSATION INS 2,425 14,999- 17,424 718.5 28,275 11,683 16,592 58.7 28,275 41.3 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 30,000 16,183 13,817 46.1 30,000 53.9 0203 FEDERAL MEDICARE TAX 4,665 0 4,665 100.0 55,353 54,541 812 1.5 55,353 98.5 0204 MEDICAL & HEALTH INSUR 298,471 0 298,471 100.0 3,580,948 3,871,010 290,062- 8.1- 3,580,948 108.1 0205 RETIREMENT CONTRIBUTION 138,391 0 138,391 100.0 1,660,054 1,599,177 60,877 3.7 1,660,054 96.3 0206 DEFERRED COMP. CONTRIB 21,414 0 21,414 100.0 256,132 254,104 2,028 .8 256,132 99.2 0207 DENTAL INSURANCE 35,672 0 35,672 100.0 427,261 428,788 1,527- .4- 427,261 100.4 0208 LONG -TERM DISABILITY INS 1,321 0 1,321 100.0 15,522 14,946 576 3.7 15,522 96.3 0209 LIFE INSURANCE 6,352 0 6,352 100.0 75,454 100,765 25,311- 33.5- 75,454 133.5 0211 ACCRUED COMPENSATED ABS. 500,000 0 500,000 100.0 500,000 405,308 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 0 884- 884 .0 4,325,000 3,405,223 919,777 21.3 4,325,000 78.7 EMPLOYEE BENEFITS 974,711 15,883- 990,594 101.6 10,515,999 10,161,728 354,271 3.4 10,515,999 96.6 0250 CAPITALIZED ADM OVERHEAD 3,792- 0 3,792 -100.0 45,405- 33,303- 12,102- 26.7 45,405- 73.3 CAPITALIZED ADM OVERHEAD 3,792- 0 3,792 -100.0 45,405- 33,303- 12,102- 26.7 45,405- 73.3 0301 DIRECTOR MEETING FEES 5,306 0 5,306 100.0 63,595 52,733 10,862 17.1 63,595 82.9 0302 BOARD TRAINING & CONF 3,837 184 - 3,653 95.2 46,000 13,367 32,633 70.9 46,000 29.1 DIRECTORS FEES & EXPENSES 9,143 184 8,959 98.0 10.9,595 66,100 43,495 39.7 109,595 60.3 0501 ELECTRICAL 6,250 8,279 2,029- 32.5- 75,000 94,295 19,295- 25.7- 75,000 125.7 0502 NATURAL GAS 1,174 1,152 22 1.9 14,000 11,318 2,682 19,2 14,000 80.8 0504 WATER 337 0 337 100.0 4,000 4,423 1 423- 10.6- 4,000 110.6 0505 TELEPHONE 3,000 579 2,421 80.7 36,000 32,116 3,884 10.8 36,000 89.2 UTILITIES 10,761 10,010 751 7.0 129,000 142,152 13,152- 10.2- 129,000 110.2 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 0 4,233 100.0 65,700 34,530 31,170 47.4 65,700 52.6 0605 COMPUTER REPAIRS & MAINT 14,292 3,885 10,407 72.8 259,275 249,122 10,153 3.9 259,275 96.1 0606 REAL PROPERTY REPAIRS 2,924 0 2,924 100.0 35,000 18,209 16,791 48.0 35,000 52.0 REPAIRS & MAINTENANCE 21,699 3,885 17,814 82.1 362,975 301,861 61,114 16.8 362,975 83.2 0801 PROFESSIONAL SERVICES 12,103 70 12,033 99.4 145,060 42,771 102,289 70.5 145,060 29.5 0802 LEGAL SERVICES -BOARD 5,174 22,479 17,305 - 334.5- 62,000 82,455 20,455- 33.0- 62,000 133.0 0803 LEGAL SERVICES -STAFF 14,724 21,212 6,488- 44.1- 167,000 240,574 73,574- 44.1- 167,000 144.1 PROFESSIONAL & LEGAL SERV 32,001 43,761 11,760- 36.7- 374,060 365,800 8,260 2.2 374,060 97.8 O PREPARED 8/03/11, 15:02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT -'-- -- -- PERIOD ENDING: '6/30 /,1 / - - - - -- ------------------------ DEPARTMENT 01 ADMINISTRATION -------------------- ----- --- - -- '----------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE %, BUDGET ACTUAL VARIANCE o BUDGET °s 0901 OUTSIDE SAFETY SERVICES 5,837 0 5,837 100.0 70,000 52,443 17,557 25.1 70,000 74.9 0902 TECHNICAL SERVICES 67,171 0 67,171 100.0 - 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 6,337 485 5,852 92.3 76,000 82,285 6,285- 8.3- 76,000 108.3 OUTSIDE SERVICES 80,845 485 80,360 99.4 1,155,350 954,671 200,679 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 8,278 530 7,748 93.6 77,000 52,084 24,916 32.4 77,000 67.6 1103 OPERATING SUPPLIES 5,404 242 5,162 95.5 78,250 67,991 10,259 13.1 78,250 86.9 1106 SAFETY SUPPLIES 2,465 9,917 7,452- 302.3- 27,275 44,113 16,838- 61.7- 27,275 161.7 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 16,147 10,689 5,458 33.8 182,525 164,188 18,337 10.0 182,525 90.0 1201 RENTS & LEASES 3,273 476 2,797 85.5 14,100 13,025 1,075 7.6 14,100 92.4 1202 PUBLIC AGENCY FEES 0 0 0 .0 0 458 458- .0 0 .0 1203 PUBLIC INFORMATION 29,299 82 29,217 99.7 351,500 310,070 41,430 11 -8 351,500 88.2 1204 TUITION REIMBURSEMENT 261 0 261 100.0 4,000 2,050 1,950 48.8 4,000 51.3 1205 TECH TRAIN, CONF & MEETS 8,428 350 8,078 95.8 82,050 60,034 22,016 26.8 82,050 73.2 1206 CERTIFICATION & LICENSES 433 400 33 7.6 5,130 450 4,680 91.2 5,130 8.8 1207 CLAIMS 1,637 0 1,637 100.0 10,000 931 9,069 90.7 10,000 9.3 1208 SUBSCRIPTION /PUBLICATION 560 269 291 52.0 7,335 7,232 103 1.4 7,335 98.6 1209 MILEAGE REIMBURSEMENTS 479 0 479 100.0 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 1,209 373 836 69.1 14,100 12,064 2,036 14.4 14,100 85.6 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 1,950 61,943 96.9 1,000,660 605,845 394,815 39.5 1,000,660 60.5 DEPARTMENT NET EXPENSES 1,619,513 55,081 1,564,432 96.6 19,603,260 18,432,632 1,170,628 6.0 19,603,260 94.0 (DO PREPARED 8/03/11, 15 :02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------ PERIOD ENDING: "(6/30/)1 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 0 40,236 100.0 482,656 479,600 3,056 .6 482,656 99.4 0102 SALARIES & WAGES -NON MGMT 431,293 0 431,293 100.0 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 0 9,076 100.0 108,659 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 0 466,518 100.0 5,597,424 5,305,647 291,777 5.2 5,597,424 94.8 0201 WORKERS' COMPENSATION INS 6,532 41,439- 47,971 734.4 77,900 38,343 39,557 50.8 77,900 49.2 0203 FEDERAL MEDICARE TAX 6,008 0 6,008 100.0 71,579 66,077 5,502 7.7 71,579 92.3 0204 MEDICAL & HEALTH INSUR 76,696 0 76,696 100.0 919,890 797,359 122,531 13.3 919,890 86.7 0205 RETIREMENT CONTRIBUTION 171,449 0 171,449 100.0 2,056,772 1,900,224 156,548 7.6 2,056,772 92.4 0206 DEFERRED COMP. CONTRIB 27,863 0 27,863 100.0 333,685 309,764 23,921 7.2 333,685 92.8 0207 DENTAL INSURANCE 10,133 0 10,133 100.0 121,299 116,796 4,503 3.7 121,299 96.3 0208 LONG -TERM DISABILITY INS 1,902 0 1,902 100.0 22,296 19,397 2,899 13.0 22,296 87.0 0209 LIFE INSURANCE 2,681 0 2,681 100.0 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 41,439- 332,442 114.2 3,488,131 3,269,758 218,373 6.3 3,488,131 93.7 0250 CAPITALIZED ADM OVERHEAD 287,586- 0 287,586 -100.0 3,450,845- 3,180,265- 270,580- 7.8 3,450,845- 92.2 CAPITALIZED ADM OVERHEAD 287,586- 0 287,586 -100.0 3,450,845- 3,180,265- 270,580- 7.8 3,450,845- 92.2 0501 ELECTRICAL 1,211 818 393 32.5 14,400 9,081 5,319 36.9 14,400 63.1 0502 NATURAL GAS 0 18 18- .0 0 665 665- .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, 1,205 7,995 86.9 55,200 48,511 6,689 12.1 55,200 87.9 UTILITIES 10,585 2,041 8,544 80.7 71,600 60,225 11,375 15.9 71,600 84.1 0604 OUTSIDE REPAIRS & MAINT. 4,378 20 4,358 99.5 52,250 53,775 1,525- 2.9- 52,250 102.9 0605 COMPUTER REPAIRS & MAINT 3,749 0 3,749 100.0 47,511 42,006 5,505 11.6 47,511 88.4 REPAIRS & MAINTENANCE 8,127 20 8,107 99.8 99,761 95,781 3,980 4.0 99,761 96.0 0704 JANITORIAL & REFUSE REMOV 2,479 1,844 635 25.6 29,660 28,978 682 2.3 29,660 97.7 0706 HAZARDOUS WASTE DISPOSAL 78,000 78,575 575- .7- 475,000 438,959 36,041 7.6 475,000 92.4 0707 MOBILE COLLECTION -HHW 50,000 0 50,000 100.0 50,000 40,800 9,200 18.4 50,000 81.6 HAULING & DISPOSAL 130,479 80,419 50,060 38.4 554,660 508,737 45,923 8.3 554,660 91.7 0803 LEGAL SERVICES -STAFF 14,700 20,219 5,519- 37.5- 96,100 82,871 13,229 13.8 96,100 86.2 PROFESSIONAL & LEGAL SERV 14,700 20,219 5,519- 37.5- 96,100 82,871 13,229 13.8 96,100 86.2 0902 TECHNICAL SERVICES 36,120 20,582 15,538 43.0 313,000 230,194 82,806 26.5 313,000 73.5 0904 OTHER PUBLIC AGENCY SERVS 3,400 168 3,232 95.1 140,800 137,606 3,194 2.3 140,800 97.7 0905 REPROGRAPHIC SERVICES 349 0 349 100.0 4,100 0 4,100 100.0 4,100 .0 (D PREPARED 8/03/11, 15:02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: &/ad hi 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 9.1 BUDGET OUTSIDE SERVICES 39,869 20,750 19,119 48.0 457,900 367,800 90,100 19.7 457,900 80.3 1101 OFFICE EQUIPMENT /SUPPLIES 4,853 82 4,771 98.3 58,060 36,637 21,423 36.9 58,060 63.1 1103 OPERATING SUPPLIES 9,888 9,066 822 8.3. 118,150 126,839 8,689- 7.4- 118,150 107.4 1106 SAFETY SUPPLIES. 1,811 75 1,736 95.9 21,270 18,263 3,007 14.1 21,270 85.9 MATERIALS & SUPPLIES 16,552 9,223 7,329 44.3 197,480 181,739 15,741 8.0 197,480 92.0 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 0 424 100.0 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 2,000 511 20.4 12,000 8,385 3,615 30.1 12,000 69.9 1205 TECH TRAIN, CONF & MEETS 10,588 2,491 8,097 76.5 128,705 80,353 48,352 37.6 128,705 62.4 1206 CERTIFICATION & LICENSES 202 0 202 100.0 2,380 2,512 132- 5.5- 2,380 105.5 1208 SUBSCRIPTION /PUBLICATION 1,735 296 1,439 82.9 20,413 16,806 3,607 17.7 20,413 82.3 1209 MILEAGE REIMBURSEMENTS 159 166 7- 4.4- 1,380 1,053 327 23.7 1.,380 76.3 1210 PUBLIC NOTICES 361 1,935 1,574- 436.0- 4,200 8,482 4,282- 102.0- 4,200 202.0 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 0 858 100.0 9,900 9,026 874 8.8 9,900 91.2 1213 MISCELLANEOUS 995 0 995 100.0 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 6,888 13,594 66.4 237,978 163,454 74,524 31.3 237,978 68.7 DEPARTMENT NET EXPENSES 710,729 98,121 612,608 86.2 7,350,189 6,855,747 494,442 6.7 7,350,189 93.3 iz PREPARED 8/03/11, 15:02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT - PERIOD ENDING: 6/3 011) ------- - ------ - ----- - -------- - -------- DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % . BUDGET ACTUAL VARIANCE BUDGET ----------------------------------------------------------------------------------------------------- --- ----- --- --- -- -- ------- - - - - -- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 00902 TECHNICAL SERVICES 13,769 369,396 0 24,529 5,337 11,500- 401,531 13,325 5,296 72,919 139,199 24,150 8,813 1,767 2,067 10,587- 256,949 1,784 - 1,784- 3,125 337 1,000 4,600 9,062 10,568 7,500 174 42,909 61,151 4,349 1 4,350 2,500 2,500 1,049 7,829 0 0 0 0 0 0 0 78,869- 0 0 0 0 0 0 0 0 78,869 0 0 955 47 0 1,321 2,323 29,244- 4,011 0 143,865 118,632 9- 0 9- 7,066 7,066 2,550 13,825 13,769 100.0 369,396 100.0 0 .0 24,529 100.0 5,337 100.0 11,500 -100.0 401,531 100.0 92,194 691.9 5,296 100.0 72,919 100.0 139,199 100.0 24,150 100.0 8,813 100.0 1,767 100.0 2,067 100.0 10,587 -100.0 335,818 130.7 1,784 -100.0 1,784 -100.0 2,170 69.4 290 86.1 1,000 100.0 3,279 71.3 6,739 74.4 39,812 376.7 3,489 46.5 174 100.0 100,956- 235.3- 57,481- 94.0- 165,140 4,432,125 0 293,545 64,000 138,000- 4,816,810 159,141 63,189 874,687 1,669,695 289,206 105,305 20,819 24,243 127,000- 3,079,285 21.397- 21,397- 37,500 4,000 6,000 55,200 102,700 126,750 90,000 2,000 508,600 727,350 0 3,958,069 46 179,731 57,124 0 4,194,970 69,910 54,502 753,958 1,413,182 254,553 94,485 18,322 12,942 0 2,671,854 12,657 - 12,657- 9,092 2,789 956 41,742 54,579 104,612 86,575 934 423,379 615,500 4,358 100.2 45,800 47,748 1 100.0 1 0 4,359 100.2 45,801 47,748 4,566- 182.6- 15,000 8,293 4,566 - 182.6- 15,000 8,293 1,501- 143.1- 12,500 3,170 5,996- 76.6- 78,750 83,999 165,140 100.0 474,056 10.7 46- .0 113,814 38.8 6,876 10.7 138,000 -100.0 621,840 12.9 89,231 56.1 8,687 13.7 120,729 13.8 256,513 15.4 34,653 12.0 10,820 10.3 2,497 12.0 11,301 46.6 127,000 -100.0 407,431 13.2 8,740- 40.8 8,740- 40.8 28,408 75.8 1,211 30.3 5,044 84.1 13,458 24.4 48,121 46.9 22,138 17.5 3,425 3.8 1,066 53.3 85,221 16.8 111,850 15.4 1,948- 4.3- 1 100.0 1,947- 4.3- 6,707 44.7 165,140 .0 4,432,125 89.3 0 .0 293,545 61.2 64,000 89.3 138,000- ..0 4,816,810 87.1 159,141 43.9 63,189 86.3 874,687 86.2 1,669,695 84.6- 289,206 88.0 105,305 89.7 20,819 88.0 24,243 53.4 127,000- .0 3,079,285 86.8 21,397- 59.2 21,397- 59.2 37,500 24.2 4,000 69.7 6,000 15.9 55,200 75.6 102,700 53.1 126,750 82.5 90,000 96.2 2,000 46.7 508,600 83.2 727,350 84.6 45,800 104.3 1 .0 45,801 104.3 15,000 55.3 6,707 44.7 15,000 55.3 9,330 74.6 12,500 25.4 5,249- 6.7- 78,750 106.7 D-5 PREPARED 8/03/11, 15:02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT -------------------------------------------------------------=------ PERIOD ENDING: L 3 0 DEPARTMENT 03 COLLECTION SYSTEM OPS. - - -� -- -! -- - - -- -- - - -- - --------------- - - -- OBJ -------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE --- - --- -- -------------------------- BUDGET ---- ---- ACTUAL -- ---- -- ----- VARIANCE --- ------- - ---------------------------------------------------------------- BUDGET ACTUAL VARIANCE BUDGET °s 0905 REPROGRAPHIC SERVICES 12 0 12 100.0 100 0 100 100.0 100 .0 OUTSIDE SERVICES 8,890 16,375 7,485- 84.2- 91,350 87,169 4,181 4.6 91,350 95.4 1101 OFFICE EQUIPMENT /SUPPLIES 2,052 386 1,666 81.2 13,500 8,061 5,439 40.3 13,500 59.7 1102 GASOLINE, OIL & FUEL 17,731 28,910 11,179- 63.0- 212,750 266,375 53,625- 25.2- 212,750 1215.2 1103 OPERATING SUPPLIES 38,137 16,369 21,768 57.1 457,050 417,692 39,358 8.6 457,050 91.4 1106 SAFETY SUPPLIES 2,797 288 2,509 89.7 29,220 37,390 8,170- 28.0- 29,220 128.0 MATERIALS & SUPPLIES 60,717 45,953 14,764 24.3 712,520 729,518 16,998- 2.4 -. 712,520 102.4 1201 RENTS & LEASES 14,134 65 14,069 99.5 135,150 83,883 51.,267 37.9 135,150 62.1 1202 PUBLIC AGENCY FEES 1,704 899 805 47.2 29,500 26.,404 3,096 10.5 29,500 89.5 1204 TUITION REIMBURSEMENT 87 0 87 100.0 1,000 924 76 7.6 1,000 92.4 1205 TECH TRAIN, CONF & MEETS 2,890 40 2,850 98.6 34,570 12,182 22,388 64.8 34,570 35.2 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 49 18- 58.1- 350 252 98 28.0 350 72.0 1212 EMPLOYEE MEMBERSHIPS 118 0 118 100.0 6,786. 5,091 1,695 25.0 6,786 75.0 1213 MISCELLANEOUS 212 128 84 39.6 2,500 990 1,510 60 -4 2,500 39.6 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 3,000 0 3,000 100.0 3,000 .0 OTHER EXPENSES 19,629 1,181 18,448 94.0 217,125 132,518 84,607 39.0 217,125 61.0 DEPARTMENT NET EXPENSES 822,995 112,652 710,343 86.3 9,786,544 8,529,492 1,257,052 12.8 9,786,544 87.2 PREPARED 8/.03/11, 15:02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT -- - PERIOD ENDING- 6,30/1' ---------- -------- --- --- ---------- -- --- - ----------------------------------------------------- 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. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES s 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 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE Lobo M9NeVu 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 27,003 652,982 0 36,213 5,069 20,424- 700,843 21,801 8,312 127,194 251,619 43,653 15,447 2,863 3,734 0 19,087- 455,536 11,033 - 11,033- 18,000 37,500 4,500 9,600 35,487 105,087 23,712 448,000 46,174 5,174 4,900 527,960 75,669 93,530 3,598 0 0 0 0 0 0 0 139,570- 0 0 0 0 0 0 0 0 0 139,570- 0 0 10,604 0 0 0 18,767 29,371 25,242 213,109 35,303 0 1,159 274,813 32,879 41,446 0 27,003 100.0 652,982 100.0 0 .0 36,213 100.0 5,069 100.0 20,424 -160.0 700,843 100.0 161,371 740.2 8,312 100.0 127,194 100.0 251,619 100.0 43,653 100.0 15,447 100.0 2,863 100.0 3,734 100.0 0 .0 19,087 -100.0 595,106 130.6 11,033 -100.0 11,033 -100.0 7,396 41.1 37,500 100.0 4,500 100.0 9,600 100.0 16,720 47.1 75,716 72.1 1,530- 6.5- 234,891 52.4 10,871 23.5 5,174 100.0 3,741 76.3 253,147 47.9 42,790 56.5 52,084 55.7 3,598 100.0 REPAIRS & MAINTENANCE 172,797 74,325 98,472 57.0 0701 ASH REMOVAL 12,000 1,657 10,343 86.2 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 323,948 7,835,014 0 433,775 60,498 245,000- 8,408,235 260,985 98,930 1,525,723 3,018,889 523,187 184,594 33,663 44,104 0 229,000- 5,461,075 131,978- 131,978- 226,000 450,000 54,000 115,000 426,000 1,271,000 284,500 2,848,000 554,000 62,000 58,800 3,807,300 907,500 1,121,700 43,500 2,072,700 147,000 25,000 300,591 7,147,353 22,026 432,505 49,654 0 7,952,129 123,715 94,206 1,337,703 2,737,457 486,439 170,458 31,441 27,136 0 0 5,008,555 140,177 - 140,177- 200,919 431,027 50,664 85,625 343,903 1,112,138 302;316 2,537,063 451,516 47,760 S0,588 3,389,243 881,482 814,503 39,214 1,735,199 142,952 1,423 23,357 7.2 687,661 8.8 22,026- .0 1,270 .3 10,844 17.9 245,000 -100.0 456,106 5.4 137,270 52.6 4,724 4.8 188,020 12.3 281,432 9.3 36,748 7.0 14,136 7.7 2,222 6.6 16,968 38.5 0 .0 229,000 -100.0 452,520 8.3 8,199 6.2- 8,199 6.2- 25,081 11.1 18,973 4.2 3,336 6.2 29,375 25.5 82,097 19.3 158,862 12.5 17,816- 6.3- 310,937 10.9 102,484 18.5 14,240 23.0 8,212 14.0 418.057 11.0 26,018 2.9 307,197 27.4 4,286 9.9 337,501 16.3 4,048 2.8 23,577 94.3 323,948 92.8 7,835,014 91.2 0 .0 433,775 99.7 60,498 82.1 245,000- .0 8,408,235 94.6 260,985 47.4 98,930 95.2 1,525,723 87.7 3,018,889 90.7 523,187 93.0 184,594 92.3 33,663 93.4 44,104 61.5 0 .0 229,000- .0 5,461,075 91.7 131,978 -106.2 131,978 -106.2 226,000 88.9 450;000 95.8 54,000 93.8 115,000 74.5 426,000 80.7 1,271,000 87.5 284,500 106.3 2,848,000 89.1 554,000 81.5 62,000 77.0 58,800 86.0 3,807,300 89.0 907,500 97.3. 1,121,700 72.6 43,500 90.1 2,072,700 83.7 147,000 97.2 25,000 5.7 /s PREPARED 8/03/11, 15:02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT � PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING_ -6 /30 %I ..................................................... ------ -- ----------- ---- ------ ---- -- - --- 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 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES 6,800 2,539 12,522 1,564 924 213 34,333 5,973 1,250 5,284 1,250 5,284 1,750 7,151 28,101 118,051 424 1,627 30,275 126,829 2,924 293 47,207 15,282 3,337 0 11,087 13,485 2,579 263- 67,134 28,797 4,261 62.7 10,958 87.5 711 76.9 28,360 82.6 4,034-322.7 - 4,034-322.7 - 5,401-308.6 - 89,950-320.1- 1,203-283.7- 96,554-318.9- 2,631 90.0 31,925 67.6 3,337 100.0 2,398- 21.6- 2,842 110.2 38,337 57.1 82,000 150,000 11,000 415,000 15,000 15,000 21,000 336,200 5,000 362,200 35,000 566,000 40,000 133,000 30,200 804.200 5,759 5,271 488 8.5 68,360 23,476 0 23,476 100.0 281,602 1,174 0 1,174 100.0 14,000 4,823 299 4,524 93.8 58,700 2,100 0 2,100 100.0 8,400 437 180 257 58.8 4,925 125 0 125 100.0 1,500 12,130 0 12,130 100.0 223,400 868 0 '868 100.0 10,295 384 0 384 100.0 4,400 750 0 750 100.0 9,000 52,026 5,750 46,276 88.9 684,582 77,260 145,944 2,398 369,977 40,961 40,961 12,496 422,496 7,497 442,489 24,936 616,921 175 166,615 25,973 834,620 54,609 292,717 5,126 30,581 6,387 770 342 214,267 6,798 166 3,160 614,923 4,740 5.8 4,056 2.7 8,602 78.2 45,023 10.8 25,961- 173.1- 25,961- 173.1- 8,504 40.5 86,296- 25.7- 2,497- 49.9- 80,289- 22.2- 10,064 28.8 50,921- 9.0- 39,825 99.6 33,615- 25.3- 4,227 14.0 30,420- 3.8- 13,751 20.1 11,115- 3.9- 8,874 63.4 28,119 47.9 2,013 24.0 4,155 84.4 1,158 77.2 9,133 4.1 3,497 34.0 4,234 96.2 5,840 64.9 69,659 10.2 82,000 94.2 150,000 97.3 11,000 21.8 415,000 89.2 15,000 273.1 15,000 273.1 21,000 59.5 336,200 125.7 5,000 149.9 362,200 122.2 35,000 71.2 566,000 109.0 40,000 .4 133,000 125.3 30,200 86.0 804,200 103.8 68,360 79.9 281,602 103.9 14,000 36.6 58,700 52.1 8,400 76.0 4,925 15.6 1,500 22.8 223,400 95.9 10,295 66.0 4,400 3.8 9,000 35.1 684,582 89.8 DEPARTMENT NET EXPENSES 2,136,208 411,572 1,724,636 80.7 23,169,314 21,360,057 1,809,257 7.8 23,169,314 92.2 0 PREPARED 8/03/11, 15:02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: (,l3 0 /)/ - --- ---- - -- --- ---- ---- --- ---- -- ---- -- - - -- ----------------------------------------------------- DEPARTMENT OS PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE a BUDGET o ------------------------------------------------------------------------------------------------------------------------------------ 0102 SALARIES & WAGES -NON MGMT 78,325 0 78,325 100.0 939,856 885,645 54,211 5.8 939,856 94.2 0105 OVERTIME 2,908 0 -2,908 100.0 34,863 24,958 9,905 28.4 34,863 71.6 0106 STANDBY PAID 8,337 0 8,337 100.0 100,000 108,972 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 0 87,233 100.0 1,046,719 1,019,575 27,144 2.6 1,046,719 97.4 0201 WORKERS' COMPENSATION INS 2,801 21,188- 23,989 856.4 33,612 18,781 14,831 44.1 33,612 55.9 0203 FEDERAL MEDICARE TAX 924 0 924 100.0 11,044 12,190 1,146- 10.4- 11,044 110.4 0204 MEDICAL & HEALTH INSUR 11,751 0 11,751 100..0 140,935 131,930 9,005 6.4 140,535 93.6 0205 RETIREMENT CONTRIBUTION 29,067 0 29,067 100.0 348,804 381,905 33,101- 9.5- 348,804 109.5 0206 DEFERRED COMP. CONTRIB 5,168 0 5,168 100.0 61,928 69,115 7,187- 11.6- 61,928 111.6 0207 DENTAL INSURANCE 1,393 0 1,393 100.0 16,683 17,641 958- 5.7- 16,683 105.7 0208 LONG -TERM DISABILITY INS 349 0 349 100.0 4,188 3,963 225 5.4 4,188 94.6 0209 LIFE INSURANCE 385 0 385 100.0 4,609 3,196 1,413 30.7 4,609 69.3 0211 ACCRUED 0!OMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,000- 0 2,000 -100.0 24,000- 0 24,000 -100.0 24,000- .0 EMPLOYEE BENEFITS 49,838 21,188- 71,026 142.5 597,803 638,721 40,918- 6.8- 597,803 106.8 0250 CAPITALIZED ADM OVERHEAD 396- 0 396 -100.0 4,631- 4,998- 367 7.9- 4,631 -107.9 CAPITALIZED ADM OVERHEAD 396- 0 396 -100.0 4,631- 4,998- 367 7.9- 4,631 -107.9 0406 OTHER CHEMICALS 41,674 17,539 24,135 57.9 500,000 396,372 103,628 20.7 500,000 79.3 CHEMICALS 41,674 17,539 24,135 57.9 500,000 396,372 103,628 20.7 500,000 79.3 / 7 0501 ELECTRICAL 76,270 39,373 36,897 48.4 457,600 450,284 7,316 1.6 457,600 98.4 0504 WATER 2,500 191 2,309 92.4 15,000 14,435 565 3.8 15,000 96.2 0505 TELEPHONE 3,900 209 3,691 94.6 46,800 44,931 1,869 4.0 46,800 96.0 UTILITIES 82,670 39,773 42,897 51.9 519,400 509,650 9,750 1.9 519,400 98.1 0603 GENERAL REPAIRS & MAINT 2,674 890 1,784 66.7 32,000 56,304 24,304- 76.0- 32,000 176.0 0604 OUTSIDE REPAIRS & MAINT. 16,674 2,325 14,349 86.1 200,000 167,748 32,252 16.1 200,000 83.9 REPAIRS & MAINTENANCE 19,348 3,215 16,133 83.4 232,000 224,052 7,948 3.4 232,000 96.6 0704 JANITORIAL & REFUSE REMOV 1,500_ 0 1,500 100.0 18,000 17,932 68 .4 18,000 99.6 HAULING & DISPOSAL 1,500 0 1,500 100.0 18,000 17,932 68 .4 18,000 99.6 0901 OUTSIDE SAFETY SERVICES 1,800 0 1,800 100.0 7,500 8,039 539- 7.2- 7,500 107.2 0902 TECHNICAL SERVICES 5,449 1,180 4,269 78.3 65,300 67,521 2,221- 3.4- 65,300 103.4 OUTSIDE SERVICES 7,249 1,180 6,069 83.7 72,800 75,560 2,760- 3.8- 72,800 103.8 1103 OPERATING SUPPLIES 1,674 2,760 1,086- 64.9- 20,000 24,345 4,345- 21.7- 20,000 121.7 1104 OPERATING FUEL 1,500 0 1,500 100.0 18,000 7,078 10,922 60.7 18,000 39.3 PREPARED 8/03/11, 15:02:17 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------ DISTRICT PERIOD ENDING_- rI- / DEPARTMENT 05 PUMP STATIONS ----------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------ BUDGET - --- -- ---- -- ACTUAL -- ------------- VARIANCE - -- - -- - $ ------------------ BUDGET -- ACTUAL ------ --- ---- --- VARIANCE ---- --- - -- - --------------- BUDGET e -- -- 1106 SAFETY SUPPLIES 424 296 128 30.2 5,000 3,280 1,720 34.4 5,000 65.6 MATERIALS & SUPPLIES .3,598 3,056 542 15.1 43,000 34,703 8,297 19.3 43,000 80.7 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 0 30 100.0 250 2,000 1,750- 700.0- 250 800.0 1205 TECH TRAIN, CONF & MEETS 587 0 587 100.0 7,000 3,968 3,032 43.3 7,000 56.7 1206 CERTIFICATION & LICENSES 94 79 15 16.0 1,051 1,258 207- 19.7- 1,051 119.7 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 79 2,578 97.0 31,323 27,130 4,193 13.4 31,323 86.6 DEPARTMENT NET EXPENSES 295,371 43,654 251,717 85.2 3,056,414 2,938,697 117,717 3.9 3,056,414 96.1 /8 PREPARED 8/03/11, 15:01:56 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------------- PERIOD ENDING_ )! ' OBJ - - - - -- - - - ------- - - - - - - -- - -- MONTH -TO- -- - --- DATE------- - - - - -- ------------------------------------------------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE ---- --- -- --- ---- -- BUDGET -- -- - - - -- - ------------------------------------------------- ACTUAL VARIANCE %; BUDGET 0101 SALARIES & WAGES- MGMNT, 174,173 0 174,173 100.0 2,089,405 1,819,489 269,916 12.9 2,089,405 87.1 0102 SALARIES & WAGES -NON MGMT 1,807,589 0 1,807,589 100.0 21,688,912 20,029,228 1,659,684 7.7 21,688,912 92.3 0103 SALARIES & WAGES -COMP ABS 50,000 0 50,000 100.0 600,000 522,516 77,484 12.9 600,000 87.1 0105 OVERTIME 78,497 0 78,497 100.0 939,874 738,928 200,946 21.4 939,874 78.6 0106 STANDBY PAID 18,743 0 18,143 100.0 224,498 215,750 8,748 3.9 224,498 96.1 0110 SALARY VACANCY 58,772- 0 58,772 -100.0 705,000- 0 705,000 -100.0 705,000- .0 0150 CAPITALIZED SALARIES 255,848 0 255,848 100.0 .3,069,329 2,686,915 382,414 12.5 3,069,329 87.5 0151 OVERTIME 11,815 0 11,815 100.0 140,966 69,127 71,839 51.0 140,966 49.0 0152 SALARY VACANCY 7,261- 0 7,261 -100.0 87,000- 0 87,000 -100.0 87,000- .0 SALARIES & WAGES 2,330,632 0 2,330,632 100.0 27,960,984 26,081,953 1,879,031 6.7 27,960,984 93.3 0201 WORKERS' COMPENSATION INS 49,447 296,065- 345,512 698.8 589,690 288,428 301,262 51.1 589,690 48.9 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 30,000 16,183 13,817 46.1 30,000 53.9 0203 FEDERAL MEDICARE TAX 28,412 0 28,412 100.0 337,897 318,093 19,804 5.9 337,897 94.1 0204 MEDICAL & HEALTH INSUR 628,163 0 1628,163 100.0 7,535,041 7,290,483 244,558 3.2 7,535,041 96.8 0205 RETIREMENT CONTRIBUTION 820,976 0 .820,976 100.0 9,848,291 8,953,138 895,153 9.1 9,848,291 90.9 0206 DEFERRED COMP. CONTRIB 137,398 0 137,398 100.0 1,644,926 1,527,289 117,637 7.2 1,644,926 92.8 0207 DENTAL INSURANCE 76,566 0 76,566 100.0 915,613 879,091 36,522 4.0 915,613 96.0 0208 LONG -TERM DISABILITY INS 9,245 0 9,245 100.0 108,135 100,223 7,912 7.3 108,135 92.7 0209 LIFE INSURANCE 16,567 0 16,567 100.0 195,306 178,959 16,347 8.4 195,306 91.6 0211 ACCRUED COMPENSATED ABS 500,000 0 500,000 100.0 500,000 405,308 94,692 18.9 500,000 81.1 0212 BENEFIT VACANCY 80,435- 0 80,435 - 100.0- 965,000- 0 965,000 -100.0 965,000- .0 0213 OPEB CONTRIBUTION 0 884- 884 .0 4,325,000 3,405,223 919,777 21.3 4,325,000 78.7 EMPLOYEE BENEFITS 2,188,839 296,949- 2,485,788 113.6 25,064,899 23,362,418 TOTAL SALARY AND BENEFITS 4,519,471 296,949- 4,816,420 106.6 53,025,883 49,444,371 1,702,481 6.8 25,064,899 93.2 3,581,512 6.8 53,025,883 93.2 l9 PREPARED 8/03/11, 16 :32:08 2011 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF lZ e lli 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 4,961,287.91 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 51.,126.70 BOND ACCRUED INTEREST A/R 5,542.72 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 9,590,196.22 TOTAL CURRENT ASSETS 146,603,299.47 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 .00 TOTAL NET PROPERTY, PLANT & EQUIPMENT - .00 - --- ---- - - ---- TOTAL ASSETS 146,603,299.47 -------- - - -- -- -------------- LIABILITIES DUE TO .00 DUE TO R/E 104,559,335.58 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 12,480,760.92 - ACCOUNTS PAYABLE 1,767,645.16- Dzo PREPARED 8/03/11, 16:32 :08 2011 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT -------------------------------------- OF 6 ° 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ - - -- -- - -AS - - - -- - - -- -- - - -- - -- --------------------- SALES TAX PAYABLE 594.08- - DEFERRED TAX AND FEE REV .00 REFUNDABLE CONST BONDS 92,038.40 - UNEARNED INTEREST 3,262.50 - PROJECT RETENTION PAYABLE 359,622.41 - TOTAL LIABILITIES 119,290,479.77 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 10,881,645.98 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 16,431,173.72 - TOTAL FUND EQUITY 27,312,819.70 - TOTAL LIABILITIES AND FUND EQUITY 146,603,299.47 - -------------- -------------- PREPARED 8/03/11, 15:02:12 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100% OF YEAR T.APSRn ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT -- - - - - -- PERIOD ENDING_ 6%3010 - -- ---- ----- ---- -- - - - -- / ------------------------------------------------------- FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL' NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE ------------------------------------------------------------------------------------------------------------------------------------ 2301 SEWER SVC CHRG- COUNTY 56,237 0 .56,237- 100.0- 1,856,000 1,801,902 54,098- 2.9- 1,856,000 97.1 SEWER SERVICE CHARGES 56,237 0 56,237- 100.0- 1,856,000 1,801,902 54,098- 2.9- 1,856,000 97.1 1500 MAIN LINES INSPECTION 14,174 0 14,174- 100.0- 170,000 131,228 38,772- 22.8- 170,000 77.2 1600 PLAN REVIEW 6,250 0 6,250- 100.0- 75,000 41,932 33,068- 44.1- 75,000 55.9 1900 OVERTIME INSPECTION 1,674 0 1,674- 100.0- 20,000 7,544 12,456- 62.3- 20,000 37.7 2100 TV REINSPECTION 87 0 87- 100.0- 1,000 0 1,000- 100.0- 1,000 .0 3800 RECLAIMED WATER SALES 175,000 0 175,000- 100.0- 175,000 0 175,000- 100.0- 175,000 .0 4000 FACILITIES CAPACITY FEES 477,587 0 477,587- 100.0- 5,731,000 3,448,552 2,282,448- 39.8- 5,731,000 60.2 - 4100 REBATES TO DISTRICT 87 0 87- 100.0- 1,000 2,000 1,000 100..0 1,000 200.0 4200 PUMP ZONE FEES 71,087 0 71,087- 100.0- 853,000 549,037 303,963- 35.6- 853,000 64.4 4400 CAPACITY USE CHARGE 13,337 0 13,337- 100.0- 160,000 136,663 23,337- 14.6- 160,000 85.4 4501 INTEREST INCOME 70,837 1,941 68,896- 97.3- 850,000 298,159 551,841- 64.9- 850,000 35.1 4600 TAX REVENUE 243,865 8,023- 251,888- 103.3- 6,873,000 6,759,618 113,382- 1.6- 6,873,000 98.4 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 - 0 .0 4800 OTHER GOVT REV -CAL TRANS - 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 2,429,000 216,190 2,212,810- 91.1- 2,429,000 3,216,190 787,190 32.4 2,429,000 132.4 6000 MISCELLANEOUS INCOME 1,500 0 1,500- 100.0- 18,000 16,146 1,854- 10.3- 18,000 89.7 6124 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 57,000 0 57,000- 100.0- 457,000 22,202 434,798- 95.1- 457,000 4.9 OTHER REVENUES 3,561,485 210,108 3,351,377- 94.1- 17,813,000 14,629,271 3,183,729- 17.9- 17,813,000 82.1 FUND TOTALS 3,617,722 210,108 3,407,614- 94.2- 19,669,000 16,431,173 3,237,827- 16.5' 19,669,000 83.5 % 05 a� PREPARED 8/03/11, 15:40:33 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------- PERIOD ENDING: 6/joh) TYPE TP Treatment Plant -- - ------- --- ------------------------- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP TFIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7283 FIRE PROT SYS IMPRVMT 25,000 205,000 16,328 65 100,000 16,016 16 0 8,672 7284 TP HAZARD ID/REMEDIATION 125,000 300,000 107,091 86 100,000 45,223 45 0 17,909 8213 TP SECURITY UPGRADE 162,000 194,000 12,105 8 5,000 0 0 0 149,895 SUB-TOTAL 312,000 ,699'000 135,524 43 205,000 61,239 30 0 176,476 ONE-TIME RENOVATION 6169 I&C PLC UPGRADES PH 2 270,000 413,000 260,682 97 68,000, 74,042 109 0 9,318 7241 WET WEATHER BYPASS IMPS 3,320,000 3,199,000 2,875,975 87 2,200,000 2,128,074 97 3,650 444,025 7255 PRIMARY STRUCTURE DEMO 105,000 1,380,000 99,072 94 10,000 25,477 255 1,770 5,928 7272 ELECTRIC BLOWER RENOV 474,000 988,000 420,919 89 25,000 36,901 148 0 53,081 7276 PIPING RENOVATIONS, PH 5 2,902,000 1,957,000 1,762,781 61 1,690,000 1,557,749 92 138,265 1,139,219 7277 SCB MECHANICAL ROOM 570,000 328,000 436,717 77 250,000 333,710 134 0 133,283 7281 TP ELEVATOR MODERNIZATION 561,000 300,000 255,697 46 250,000 228,246 91 2,153 305,303 7282 PERIMETER FENCING 165,000 78,000 35,674 22 50,000 17,106 34 0 129,326 7285 PRIMARY TREATMENT RENOV 100,000 1,405,000 41,644 42 150,000 41,644 28 0 58,356 7288 PIPING RENOV PH 6 660,000 1,385,000 171,827 26 5,000 132,223 645 0 488,173 7289 POB SEISMIC UPGRADE 50,000 1,180,000 6,611 13 5,000 6,611 132 0 43,389 7290 OUTFALL IMPROVEMENTS-PH 6 100,000 850,000 91,198 91 25,000 91,198 365 0 8,802 7291 PUMP/BLOWER SEISMIC UPGRD 105,000 2,225,000 73,732 70 5,000 73,732 475 0 31,268 7292 SWITCHGEAR REFURBISHMT-P2 100,000 1,100,000 71,546 72 100,000 56,732 57 0 28,454 7294 SEC PROCESS IMPS 50,000 1,735,000 32,563 65 35,000 6,795 19 0 17,437 7295 AUX BOILER BURNER UPGRADE 120,000 240,000 1,718 1 120,000 1,718 1 0 118,282 7296 SEISMIC UPGRADES FOR SCB 150,000 5,305,000 1,254 1 5,000 1,254 25 0 148,746 SUB-TOTAL 9,802,000 24,068,000 6,639,610 68 4,993,000 4.813,212 96 146,138 3,162,390 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 399,000 136,649 16 30,0 "00 62,119 207 0 709,351 7254 TP CATHODIC PROT SYS REPL 600,000 528,000 51�2,339 85 100,000 328,525 329 0 87,661 7265 TP EQUIPMENT REPLACEMENT 950,000 3,627,000 643,201 68 150,000 108,243 72 0 306,799 7268 TP FACILITIES RENOV 200,000 461,000 163,753 82 50,000 55,547 ill 308 36,247 7269 TP ASSET MANAGEMENT 1,184,000 1,142,000 603,239 51 10,000 66,767 668 0 580,761 SUB-TOTAL 3,780,000 6,157,000 2,059,181 55 340,000 621,201 183 308 1,720,819 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 542,000 584,000 530,045 98 100,000 170,639 171 0 11,955 7287 TP MASTER PLAN UPDATE 65,000 255,000 56,607 87 5,000 56,607 132 0 8,393 SUB-TOTAL 607,000 839,000 586,652 97 105,000 227,246 216 0 20,348 SUBSTANTIALLY COMPLETE PREPARED 8/03/11, 15:40:33 PROGRAM /GM185L4 CENTRAL CONTRA COSTA SANITARY I TYPE TP Treatment Plant PROJ NO PROJECT TITLE ------------------------------- 7248 STANDBY POWER FAC IMPRV 7260 SOLIDS HANDLING IMPRVS 7264 PRIMARY TREATMENT EXPANSN SUB -TOTAL : COMPLETED PROJECTS 7237 SCRUB H2O /MERC /METAL RMVL 7257 SUB 82 TRANSFORMER REPL 7267 TP SEISMIC EVALUATION 7280 TP CULVERT ABANDONMENT 7293 M -1 SIDESTREAM FLOWMETER IISTRICT TOTAL ALLOCATED BUDGET 5,432,000 5,520,600 400,000 11,352,600 1,235,498 24,987 376,842 75,372 46,542 TOTAL PROJECT COST EST 5,432,000 4,501,000 378,000 10,311,000 1,235,498 24,987 376,842 75,372 46,542 CAPITAL IMPROVEMENT BUDGET 100$ OF FISCAL YEAR ELAPSED PERIOD I - ENDING:- 4/3 6/'1 PROJECT PCT EXPENDED EXP CIB EST TO DATE PTO THIS FY 5,610,482 103 1,350,000 5,480,523 99 30,000 468,020 117 4,000 11,559,025 102 1,384,000 1,235,494 100 107,000 24,985 100 50,000 376,843 100 51000 75,371 100 5,000 46,544 100 50,000 EXPENDED THIS YEAR 2,306,686 1,004,603 143,760 3,455,049 36,781 0 35,984 0 46,544 - - ACCOUNTING I PCT EXPENDED EXP THIS YTD MONTH 171 231,797 349 582 594 30,526 250 262,905 34 0 0 0 720 0 0 0 93 0 PAGE 2 'ERIOD 13/2011 REMAINING ALLOCATED BUDGET 178,482- 40,077 68,020 - 206,425- 4 2 1- 1 2- SUB -TOTAL : 1,759,241 1,759,241 1,759,237 100 217,000 119,309 55 0 4 UNALLOCATED AUTHORIZATIONS 93,059 PROGRAM CONTINGENCY 168,700 Treatment Plant 27,874,600 43,833,241 22,739,229 0 0 82 7,244,000 9,297,256 128 409,351 5,135,371 2y PREPARED 8/03/11, 15:40:33 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ---------------------------------------------------------------------------- PERIOD ENDING: 4 44 11 TYPE CS Collection System ------------------------------------------------- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 0 0 1,000 0 0 0 20,000 5947 MANHOLE REHAB 60,000 27,000 51,391 86 15,000 22,374 149 0 8,609 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 346,765 50 500,000 346,765 69 0 353,235 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,370,000 2,215,225 89 2,000,000 1,631,141 82 96,714 285,775 5955 SUSPENDED PIPE SUPPORT 25,000 0 9,754 39 0 9,754 0 0 15,246 5973 NO ORINDA SEWER REN PH 4 300,000 2,110,000 102,188 34 150,000 102,188 68 0 197,812 5976 DIABLO RENOVATIONS PH2 200,000 1,825,000 44,747 22 15,000 44,747 298 0 155,253 5982 PIPE BURST BLANKET 92,800 185,000 51,351 55 180,000 51,351 29 0 41,449 5987 CS CATHODIC PROT SYS REPL 400,000 604,000 204,921 51 300,000 58,517 20 0 195,079 5989 S ORINDA SEWER REN PH5 2,757,000 2,360,000 791,576 29 1,800,000 683,780 38 7,700 1,965,424 5990 LAFAYETTE SEWER RENOV PH7 650,000 1,550,000 625,670 96 300,000 562,082 187 18,278 24,330 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 0 3,387- 5993 FORCEMAIN ASSESSMENT 100,000 25,000 55,591 56 10,000 35,524 355 0 44,409 5999 CIPP BLANKET CONTRAST 92,200 185,000 3,161 3 180,000 3,161 2 0 89,039 SUB-TOTAL 81698,000 20,075,000 5,037,921 58 5,761,000 3,915,024 68 122,692 3,660,079 REGL/COMP/URGNT/PLNG/SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 550,000 74,417 so 100,000 64,230 64 0 75,583 5965 COLLECTION SYSTM PLANNING 890,000 832,000 884,244 99 150,000 266,494 178 1,183 5,756 5983 FERROUS PIPE COROSION CTL 25,000 12,000 24,469 98 1,000 4,593 459 0 531 6001 MARTINEZ FACILITIES PLAN 25,000 0 15,259 61 0 15,259 0 0 9,741 SUB-TOTAL 1,090,000 1,394,000 996,389 92 251,000 350,576 140 1,183 91,611 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 1,177,701 81 500,000 114,951 23 14,139 269,299 5994 LAF-P HILL RD TRUNK SEWER 1,845,000 1,500,000 404,989 22 520,000 393,391 76 320 1,440,011 SUB-TOTAL : 3,492,000 51090,000 1,707,133 49 1,170,000 514,279 44 14,459 1,784,867 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 375,000 775,000 366,661 98 75,000 66,245 88 0 8,339 5995 SR AND MTZ BYPASS PUMPS 55,000 950,000 35,394 64 425,000 35,394 8 0 19,606 6003 SR PS DRY WTHR PUMP RPLCM 25,000 579,000 0 0 0 0 0 0 25,000 SUB-TOTAL : 455,000 2,304,000 402,055 88 500,000 101,639 20 0 52,945 OTHER PROJECTS 5997 CNKS FACILITY PLAN 160,000 100,000 116,600 73 40,000 116,600 292 0 43,400 SUB-TOTAL : 160,000 100,000 116,600 73 40,000 116,600 292 0 43,400 PREPARED 8/03/11, 15:40:33 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ---------------------------------------------------------------------------- PERIOD ENDING: (,130111 TYPE CS Collection System - - - --- ------------------------------------------------ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 561,000 575,704 . 88 13,000 10,255 79 0 80,296 ' 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 138,706 0 0 20,194 ` SUB -TOTAL 814,900 561,000 714,410 88 13,000 148,961 146 0 100,490 COMPLETED PROJECTS 5932 HALL DR SEWER RENOV-PH 2B 1,511,857 1,511,857 1,511,858 100 1,200,000 1,031,124 86 0 1- 5952 MARTINEZ SEWER RENOV PH3 1,836,478 1,836,478 1,836,483 100 1,400,000 1,324,143 95 0 5- 5960 SLEEPY HOLLOW PS UPGRADES 812,151 812,151 812,154 100 150,000 523,275 349 0 3- 5974 W.C. SEWER REN, PH 7 2,571,656 2,571,656 2,571,652 100 5,000 170,040 401 0 4 5996 BATES AVE PS ABANDONMENT 2,329 2,329 2,328 100 11000 0 0 0 1 6000 PS EMERGENCY EQUIP STORAG 2,346 2,346 2,345 100 19,000 2,345 12 0 1 6162 PS SAFETY IMPROVEMENTS 76,163 76,163 76,163 100 21,000 10,160 48 0 0 6412 MONTEIRA AVAD 79,612 79,612 79,612 100 6,500 0 0 0 0 6439 RELIEZ VALLEY AVAD 323,390 323,390 323,390 100 3,000 0 0 0 0 6441 QUAIL AVAD 386,587 386,587 386,587 100 0 25,000 0 0 0 6442 GORDON /MILLTHWAIT AVAD 511,341 511,341 511,341 100 40,000 0 0 0 0 6450 VIA VAQUEROS AVAD 173,515 173,515 173,515 100 14,000 29,465 211 0 0 fJ / 6483 10 -11 DEVELOPMNT SEWERAGE 538,410 538,410 538,409 100 1,000,000 538,409 54 0 1 SUB -TOTAL 8,825,835 8,825,835 8,825,837 100 3,859,500 3,653,961 95 0 2- UNALLOCATED AUTHORIZATIONS 537,100 0 PROGRAM CONTINGENCY 261,000 0 Collection System 24,333,835 38,349,835 17,802,345 73 11,594,500 8,801,040 76 138,334 6,531,490 PREPARED 8/03/11, 15:40:33 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------- PERIOD ENDING: 6 "4/11 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 446,700 700,000 357,972 so 700,000 357,972 51 254,398 88,728 SUB-TOTAL 446,700 700,000 357,972 80 700,000 357,972 51 254,398 88,728 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 4,963,000 5,218,000 4,456,492 90 660,000 525,823 80 7,406 506,508 8227 GDI TREATMENT PLANT 500,000 425,000 219,287 44 100,000 25,830 26 0 280,713 8232 GDI/SMS REPLACEMENT 200,000 400,000 0 0 200,000 0 0 0 200,000 SUB-TOTAL 5,663,000 6,043,000 4,675,779 83 960,000 551,653 58 7,406 987,221 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 8217 CAP IMP PLAN & BUDGET 663,000 1,134,000 558,606 84 110,000 79,941 73 0 104,394 8219 HOE IMPROVEMENTS 795,000 847;000 601,900 76 145,000 8,866 6 0 193,100 8221 POD IMPROVEMENTS PROGRAM 497,000 319,000 129,243 26 95,000 0 a 0 367,757 8223 DISTRICT PROP SAFETY IMP 30,000 139,000 13,380 45 15,000 0 0 0 16,620 8224 DIST RENTAL PROPERTY IMP 45,000 137,000 40,440 90 7,000 0 0 0 4,560 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 201,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOE 460,000 2,009,000 465,714 101 1,005,000 207,675 21 7,419 5,714- 8228 DISTRICT EASEMENT ACQUIS 250,000 450,006 252,741 101 100,000 120,279 120 0 2,741- 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 106,337 82 40,000 61,972 155 0 23,663 8230 CAPITAL LEGAL SERVICES 210,000 560,000 45,756 22 70,000 45,756 65 16,020 164,244 8231 SEISMIC IMPS-RENTAL PROP 65,000 340,000 7,830 12 320,000 7,830 2 a 57,170 9999 CAPITAL PROJECT CLEARING 0 10,000 0 c 1,000 4,498- 450- 0 0 SUB-TOTAL : ,3,568,000 6,756,000 2,449,270 69 2,123,000 527,821 25 23,439 1,118,730 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,415,000 11,568,115 83 61080,000 7,259,225 119 38,554 2,364,885 SUB-TOTAL 13,933,000 13,415,000 11,568,115 83 6,080,000 7,259,225 119 38,554 2,364,885 COMPLETED PROJECTS 8216 HHWCF IMPROVEMENTS PROD 1,420,093 1,420,093 1,420,093 100 140,000 385,375 275 0 0 8510 2009-10 EQUIP & VEHICLES 190,658 190,658 190,658 100 129,000 52,321 41 0 0 SUB-TOTAL : 1,610,751 1,610,751 1,610,751 100 269,000 437,696 163 0 0 UNALLOCATED AUTHORIZATIONS 2,407,999 0 PROGRAM CONTINGENCY 57,050 0 PREPARED 8/03/11, 15:40:33 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 100% OF FISCAL YEAR EE $'ED ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: b / t TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD 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 ________________________________________________________________________________________________________ _______________________________ General Improvements 27,686,500 28,524,751 20,661,887 75 10,132,000 9,134,367 90 323,797 7,024,613 �8 PREPARED o*,*z. 15.40.33 CAPITAL IMPROVEMENT BUDGET PAGE r PROGRAM /GM185L4 100;; or FISCAL ^Ccmn�z� e�zno 13/2011 ��=o����A�o�o�a�� ________________________ ��o �o�. & /30 TYPE ov Recycled Water _____________________________________________ TOTAL TOTAL PROJECT PCT EXPENDED pc, oxpEN000 nEMvzmr,o mmz ALLOCATED PROJECT EXPENDED EXe crooST THIS EX, THIS ALLOCATED NO PROJECT TITLE -------'--'-------------------------'-----'--------------------------' BUDGET COST EST TO DATE eTI) THIS FY YEAR ,TD MONTH BUDGET URBAN LANDSCAPING 7194 RECYCLED WATER :uoo 1 1.041'000 z'^^y.000 ,,o'o, ,, 340,000 260.591 rr 6.324 82.465 ns, RECYCLED WATER PLANNING oos'soo 1.712.000 rou.o,` m 145.000 264.849 m` +.sso ,,.^o, 7261 oy CATHODIC PROTECTION 20,000 *4'000 zo'on^ so ,.000 4.735 ,, o 9'916 ,u,, cmNCono NAVAL WEAPONS HEW oo'000 zvo'oon 199'376 o, 60,000 199.376 o, ,.^on 30'624 SUB-TOTAL . 2.100.500 3'395.000 z'so'000 o, 550,000 ,z,.s,z o, 20.342 150.412 UNALLOCATED u��vou��o� � �~ oo o PROGRAM CONTINGENCY ,\.7m o Recycled n°te, 2,138,500 `.ss.000 z',so.00a vz ,so.000 729,551 zs` zo.s^, 188.412 GRAND TOTAL o,.00.^s 114.102.827 63.153'549 o 29.520.500 27.962'214 o 891'824 18.879.886 0-?9 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE, 2011 AUDIT WORKPAPER NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2011 was 0.448 %. ?D (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. J (4) The weighted average yield of the total Sewer Construction portfolio is 0.3776 %. (5) The market value of the portfolio on June 30, 2011 was $54,154,300.26. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY RATE YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- (1) 39,100,000 39,600,000 (500,000) 39,100,000 39,161,639.98 14,452.60 144,868.95 159,321.55 878 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 07/25111 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 04/25/11 07/25/11 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 54,154,300.26 17,688.60 154,835.40 172,524.00 (3) (5) (6) 26,501.32 26,501.32 17,688.60 181, 336.72 199,025.32 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2011 was 0.448 %. ?D (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. J (4) The weighted average yield of the total Sewer Construction portfolio is 0.3776 %. (5) The market value of the portfolio on June 30, 2011 was $54,154,300.26. 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 AUDIT WORKPAPER 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 3,252,118.80 (4) 1,529.01 31,234.00 32,763.01 Series B Proceeds State of Ca. LAIF 12/03109 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 3,252,118.80 1,529.01 47,363.87 48,892.88 (2) 1,944.12 1,944.12 1,529.01 49,307.99 50,837,00 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2011 was 0.448 %. (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 0.448 %. 0,31 (4) The market value of the portfolio on June 30, 2011 was $3,252,118.80. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 8/03/11, 16:32:08 2011 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------------------------------------------------------- AS OF (1/3 D /jI 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ --- ---- ------ ---- --- ---------- - ----------------------------------- CURRENT ASSETS CASH 53,834.86 TEMPORARY INVESTMENTS 4,600,000.00 ACCRUED INTEREST A/R 5,172.16 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 2,003,563.18 DUE FROM S/C 27,220.72 DUE FROM DEBT FUND .00 TOTAL ASSETS 6,689,790.92 LIABILITIES DUE TO R/E 1,844,300.48 - DUE TO S/C _00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 103,282.24 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00- , UNEARNED INTEREST �.00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 2,947,582.72 FUND EQUITY RESERVE FOR ENCUMBRANCES - .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,437,386.92 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,003,114.70 REVENUE SUMMARY 907,935.98 - TOTAL FUND EQUITY 3,742,208.20- -- ---- -- -- - --- TOTAL LIABILITIES AND FUND EQUITY 6,689,790.92 - -------------- -------------- PREPARED 08/03/2011, 15:46:59 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST -------- ----- -- -- ------- 2011 FROM ACCOUNT: - - ---- ---------------------------'---------------------------------------------------------------------- 03 -0000- 300.00 -00 THRU ACCOUNT: 03- 0000 - 399.99 -99 t ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------- DESCRIPTION BUDGET ACTUAL BALANCE 003- 0000 - 301.45 -01 INTEREST 8,510.00 5,528.32 2,981.68 003 - 0000 - 301.73 -01 SUBROGATION RECOVERIES 7,500.00 7,500.00- <;_,,.J- �.w� -" •" " +'"p`.;,,, -� e`- t.�+ -•, •..:"'... 003 - 0000 - 301.74 -01 CONTRIBUTION FROM O &M 003 - 0000 - 302.45 -01 INTEREST 19,900.00 13,318.71 6,581.29 y% 003 - 0000 - 302.73 -01 SUBROGATION RECOVERIES 003 - 0000 - 302.74 -01 CONTRIBUTION FROM O &M 003 - 0000- 303.45 -01 INTEREST 8,590.00 5,026.11 3,563.89 003 - 0000 - 303.73 -01 SUBROGATION RECOVERIES 003 - 0000- 303.74 -01 CONTRIBUTION FROM O &M 850,000.00 850,000.00 003 - 0000 - 303.75 -01 INSURANCE RECOVERY - HHW 30,000.00 26,562.84 3,437.16 TOTALS: 917,000.00 907,935.98 . 9,064.02 23)y PREPARED 08/03/2011, 15:47:44 .CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2011 FROM ACCOUNT: 03- 0000- 900.00 -00 THRU ACCOUNT: 03- 0000 - 999.99 -99 - ------------------ ----- -- --- --- --- ---- - - - - -- ------------------------------------------ --- --- ----- ----- --- ---- --- --- ---------------- $~ ACCOUNT --------- ---- --- ----------- DESCRIPTION ------ - - - --- - BUDGET ------------------------------------------------------------------------------------------- ACTUAL BALANCE 003- 0000 - 991.14 -20 LOSSES 250,000.00 240,843.73 9,156.27 003-0000-991.14-21 LEGAL SERVICES 50, 000.00 167, 119.55 117,119.55- pp 003 - 0000 - 991.14 -22 TECHNICAL SERVICES 85,000.00 137,247.80 52,247.80- 003- 0000 - 992.14 -20 LOSSES 003 - 0000 - 992.14 -21 LEGAL SERVICES 5,000.00 43,512.07 38,512.07 - 003 - 0000 - 992.14 -22 TECHNICAL SERVICES 5,000.00 196.88 4,803.12 r'tt° Rl 003- 0000 - 993.14 -20 LOSSES 1: 003 - 0000 - 993.14 -21 LEGAL SERVICES 20,000.00 45.32• 19,954.68 003 - 0000 - 993.14 -22 TECHNICAL SERVICES 10,000.00 10,000.00 003 - 0000 - 993..14 -23 LIABILITY INSURANCE 415,000.00 308,629.17 106,370.83 003 - 0000 - 993.14 -24 PROPERTY INSURANCE 115,000.00 105,520.18 9,479.82 003 - 0000 - 993.14 -25 INSURANCE CONSULTING SVS 4,000.00 4,000.00 003 - 0000 - 993.14 -26 CLAIMS ADJUSTMENT 1,000.00 1,000.00 TOTALS: 960,000.00 1,003,114.70 43,114.70- .�y CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JUNE, 2011 AUDIT WORKPAPER 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 4,607,251.76 1,693.81 19,934.37 21,628.18 (3) 4,600,000 4,600,000 0 4,600,000 4,607,251.76 1,693.81 19,934.37 21,628.18 (2) 942.14 942.14 1,693.81 20, 876.51 22, 570.32 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2011 was 0.448 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.448 %. 4 The market value of the portfolio on June 2011 was $4,607,251.76. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 8/03/11, 16:32:08 - 2011 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ) ACCOUNTING PERIOD 13/2011 CENTRAL CONTRA COSTA SANITARY DISTRICT - --------- ----- --- --- --- �p/,3 V /'I - 004 DEBT SERVICE -- ------- --- ---- -- ----- -- -- - --- - --------------------------------------------------------------------------------------------------- - - -- - -AS -OF -------(----------------------------------------°-------------------- CURRENT ASSETS DEPOSIT W /TRUSTEE - RESERVE 5,412,500.00 BOND ISSUANCE COSTS 354,697.38 REVENUE BOND RESERVE CASH 111,465.00 ACCRUED INTEREST A/R .00 DUE FROM R/E 44,066,873.12 DUE FROM SIC 12,480,760.92 DUE FROM S/I .00 - TOTAL ASSETS -------------- 62,426,296.42 LIABILITIES , DUE TO R/E 187,119.25 - DUE TO SIC 9,590,196.22 - 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 800,396.67 - DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 62,426,296.42- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 / AVAILABLE FUND BALANCE 3,612,383.82 EXPENDITURE SUMMARY 2,061,903.26 REVENUE SUMMARY 5,674,287.08 - TOTAL FUND EQUITY .00 TOTAL LIABILITIES AND FUND EQUITY -- -- ---- -- ---- 62,426,296.42 - -------------- -------------- PREPARED 08/03/2011, 15:48:16 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST - --- -- ------ -- - - - - -- -- 2011 FROM ACCOUNT: ------------------------------------ 04- 0000 - 300.00 -00 THRU ACCOUNT: 04- 0000 - 399.99 -99 ��f �i ACCOUNT DESCRIPTION -- ----- -- ------- ---- --- --- - - --- - --------------------'--------3- ----------------------- ------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL BALANCE 004 -0000- 300.23 -00 SEWER SVC CHRG- COUNTY .004- 0000 - 300.45 -50 1998 BOND INTEREST INCOME --; 004 - 0000 - 300.45 -51 2002 BOND INTEREST INCOME �,,., ^ -.(? y -• - ,....t 004 - 0000 - 300.45 -52 RECYC H2O LOAN INT INCOME ^, 004 - 0000 - 300.45 -53 2009 BOND INTEREST INCOME 44,336.00 220,281.13 175,945.13- 004 - 0000 - 300.46 -00 TAX REVENUE 5,629,951.00 5,454,005.95 175,945.05 - -- TOTALS: 5,674,287.00 5,674,287.08 .08- E PREPARED 08/03/2011, 15:48:36 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2011 FROM ACCOUNT: 04- 0000 - 400.00 -00 THRU ACCOUNT: 04- 0000 - 999.99 -99 •7 $�'4 ------------------------------------------------------------------------------------------------------ ------- ��$ ---- -------- -°- - - - - -� -- ACCOUNT ------- ----- ------------ DESCRIPTION ------ --- - - - -- - -------------------------------------------------------------------------------------------- BUDGET ACTUAL BALANCE 004 -0000- 888.12 -50 1998 BOND INTEREST EXP 004 - 0000 - 888.12 -51 2002 BOND INTEREST EXP � 004 - 0000 - 888.12 -52 RECYC H2O INTEREST EXP 34,735.00 34,735.18 .18- ' 004 - 0000 - 888.12 -53 2009 BOND DEBT EXPENSE 2,027,168.00' 2,027,168.08 .08- TOTALS: 2,061,903.00 2,061,903.26 .26 -;' '� �^