Loading...
HomeMy WebLinkAbout05.b. Receive July 2011 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT August 16, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF 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 July, 2011 Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Chemicals 152,668 32,630 120,038 Lower expense from delay in billing. Repairs & Maintenance 297,201 174,114 123,087 Lower due to budget spread over 12 months versus actual expense occuring sporadically throughout the year. Materials & Supplies 161,369 61,475 99,894 Lower due to budget spread over 12 months versus actual expense occuring sporadically throughout the year. Other Expenses 151,968 76,137 75,831 Lower due to budget spread over 12 months versus actual expense occuring sporadically throughout the year. s 7 FINANCIAL STATEMENT SUMMARY July, 2011 O & M Revenue Jul -11 Actual Budget Variance O & M Expenses 9,418 9,989 571 5.7% 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 V YEAR -TO -DATE Actual Budget Variance 178 111 67 59.8% YEAR -TO -DATE Actual Budget Variance 9,418 9,989 571 5.7% 35 0 120 0 123 17 0 93 100 76 0 0 0 0 0 0 0 0 0 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAW yield as of June, 2011 was 0.381%. YEAR -TO -DATE Sewer Construction Revenue 549 Expense 1,263 Over /Under 714 PREPARED 8/11/11, 8:00:15 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2011 001 RUNNING EXPENSE CURRENT ASSETS CASH 235,734.39 PETTY CASH 2,500.00 PAYROLL CLEARING - 1,500.00 ACCOUNTS RECEIVABLE 10,330,690.43 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,595.75 ACCOUNTS RECEIVABLE -COBRA 1,968.18 A /R -SSC DIRECT BILL 881.28 COMPUTER PURCHASE PROGRAM 10,978.42 DEPOSITS TO BANK ESCROW 101,432.20 PREPAID INSURANCE - .00 PREPAID EXPENSES 747,310.84 PREPAID RETIREMENT 12,394,432.21 SUPPLIES & MATERIAL INV 1,837,029.95 DUE FROM SIC 35,032,671.93 DUE FROM S/I 418,096.37 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 61,118,821.95 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 -RECY 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 654,580,612.76 -------- - - - - -- -------------- LIABILITIES DUE TO SIC 16,304,506.79- 0 PREPARED 8/11/11, 8:00:15 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2011 001 RUNNING EXPENSE DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 43,879,753.87 - ACCOUNTS PAYABLE 404,679.56 - SALES TAX PAYABLE 22,873.00 - ACCRUED WAGES PAYABLE 834,696.75 - 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 987,158.48 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,057.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,922.45 HEALTH NET 443.-51 - OCCUPATIONAL HEALTH .00 DISABILITY INS 198.98 LIFE INS 313.66 DELTA DENTAL 85.46 - POST EMP. BENEFIT -OPEB 3,214,864.38 - CAFETERIA PLAN PAYABLE 68,065.61 - PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE 511,325.18 ACCRUED COMPENSATED ASS., 5,046,730.83 - 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 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- 9,918,761.39- 9,418,311.87 177,731.83- 71,459,900.11- 583.120.712.65- -------------- 654,580,612.76- -------------- -------------- C�J PREPARED 8 /11 /11, 8:00:17 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 - - FUND 001 RUNNING EXPENSE -------- --- ----- ---- ------ ------- - ----- ---- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE 9 - ESTIMATE ACTUAL VARIANCE % ESTIMATE 2200 SEWER SVC CHARGE - COUNTER 8,391 28,534 20,143 240.1 8,391 28,534 20,143 240.1 100,700 28.3 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 0 0 .0 48,569,200 .0 2400 SEWER SVC CHRG- DIRECT 0 6,354 6,354 .0 0 6,354 6,354 .0 841,300 .8 2500 SEWER SVC CHRG -PRIOR YEAR 2,216- 0 2,216 100.0- 2,216- 0 2,216 100.0- 26,600- .0 SEWER SERVICE CHARGES 6,175 34,888 28,713 465.0 6,175 34,888 28,713 465.0 49,484,600 .1 2600 SERVICE CHARGES- CONCORD 0 - 0 0 .0 0 0 0 .0 9,852,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 9,852,000 .0 1000 PERMIT /APPLICATION FEES 14,083 43,267 29,184 207.2 14,083 43,267 29,184 207.2 169,000 25.6 1700 SEPTIC TANK DUMPING 6,083 4,114 1,969- 32.4- 6,083 4,114 1,969- 32.4- 73,000 5.6 1900 OVERTIME INSPECTION 1,083 748. 335- 30.9- 1,083 748 335- 30.9- 13,000 5.8 2000 SIDE SEWER INSPECTION 31,250 55,974 24,724 79.1 31,250 55,974 24,724 79.1 375,000 14.9 2700 SALES 166 0 166 - 100.0- 166 0 166 - 100.0- 2,000 .0 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 2,000 0 2,000- 100.0- 145,000 .0 3000 INDUSTRIAL PERMIT FEES 0 3,763 3,763 .0 0 3,763 3,763 .0 105,000 3.6 3200 NEW INDUSTRY PERMIT FEES 666 276 390- 58.6- 666 276 390- 58.6- 8,000 3.5 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 22,000 .0 3500 LEASE RENTAL INCOME 45,250 27,387 17,863- 39.5- 45,250 27,387 17,863- 39.5- 603,000 4.5 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3800 RECLAIMED WATER SALES 0 0 0 .0 0 0 0 .0 240,000 .0 4300 ANNEXATION CHARGES 1,275 2,400 1,125 88.2 1,275 2,400 1,125 88.2 15,300 15.7 4500 INTEREST INCOME 0 5 5 .0 0 5 5 .0 108,000 .0 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 0 0 0 .0 0 0 0 .0 210,000 .0 5600 HOUSE HAZARD WASTE REIMB 3,000 2,924 76- 2.5- 3,000 2,924 76- 2.5- 769,805 .4 6000 MISCELLANEOUS INCOME 0 1,818 1,818 .0 0 1,818 1,818 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 169 3 1.8 166 169 3 1.8 2,000 8.5 OTHER REVENUES 105,022 142,845 37,823 36.0 105,022 142,845 37,823 36.0 2,862,105 5.0 FUND TOTALS 111,197 177,733 66,536 59.8 111,197 177,733 66,536 59.8 62,198,705 .3 C3) PREPARED 8/11/11, 8:00:20 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 ------------------- OBJ --- -- ----- ----- ---- --- --- ------- - - - - - - -- -- - -------------------------------------------------------------------------------- -- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 155,187 22,087 12.5 177,274 155,187 22,087 12.5 2,127,342 7.3 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,736,653 79,896 4.4 1,816,549 1,736,653 79,896 4.4 21,798,781 8.0 0103 SALARIES & WAGES -COMP ABS 50,000 26,818 23,182 46.4 50,000 26,818 23,182 46.4 600,000 4.5 0105 OVERTIME 79,904 70,621 9,283 11.6 79,904 70,621 9,283 11.6 959,028 7.4 0106 STANDBY PAID 18,872 17,434 1,438 7.6 18,872 17,434 1,438 7.6 226,498 7.7 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 78,832- 0 78,832 -100.0 946,000- .0 SALARIES & WAGES 2,063,767 2,006,713 57,054 2.8 2,063,767 2,006,713 57,054 2.8 24,765,649 8.1 0201 WORKERS' COMPENSATION 41,567 41,573 6- .0 41,567 41,573 6- .0 499,034 8.3 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 MEDICARE 26,561 26,180 381 1.4 26,561 26,180 381 1.4 318,949 8.2 0204 MEDICAL AND HEALTH INSUR 658,622 620,206 38,416 5.8 658,622 620,206 38,416 5.8 7,903,688 7.8 0205 RETIREMENT CONTRIBUTION 931,976 834,189 97,787 10.5 931,976 834,189 97,787 10.5 11,183,955 7.5 0206 DEFERRED COMP. CONTRIB 117,702 118,246 544- .5- 117,702 118,246 544- .5- 1,412,684 8.4 0207 DENTAL INSURANCE 72,326 69,083 3,243 4.5 72,326 69,083 3,243 4.5 868,143 8.0 0208 LONG -TERM DISABILITY INS 5,945 5,289 656 11.0 .5,945 5,289 656 11.0 71,574 7.4 0209 LIFE INSURANCE 14,046 12,722 1,324 9.4 14,046 12,722 1,324 9.4 168,802 7.5_ 0211 ACCRUED COMPENSATED ASS 0 2,497- 2,497 .0 0 2,497- 2,497 .0 360,000 .7- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 86,664- 0 86,664 -100.0 1,040,000- .0 0213 OPEB CONTRIBUTION 4,507,200 4,507,200 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 6,289,281 6,232,191 57,090 .9 6,289,281 6,232,191 57,090 .9 26,284,029 23.7 0250 CAPITALIZED ADM OVERHEAD 314,831- 235,307- 79,524- 25.3 314,831- 235,307- 79,524- 25.3 3,778,069- 6.2 CAPITALIZED ADM OVERHEAD 314,831- 235,307- 79,524- 25.3 .314,831- 235,307- 79,524- 25.3 3,778,069- 6.2 TOTAL LABOR CHARGES 8,038,217 8,003,597 34,620 .4 8,038,217 8,003,597 34,620 .4 47,271,609 16.9 0301 DIRECTOR MEETING FEES 5,299 6,575 1,276- 24.1- 5,299 6,575 1,276- 24.1- 63,595 10.3 0302 BOARD TRAINING AND CONF 3,833 1,673 2,160 56.4 3,833 1,673 2,160 56.4 46,000 3.6 0303 BOARD HEALTH BENEFITS 10,201 8,574 1,627 15.9 10,201 8,574 1,627 15.9 122,,422. 7.0 DIRECTOR FEES & EXPENSES 19,333 16,822 2,511 13.0 19,333 16,822 2,511 13.0 232,017 7.3 0402 LIME 24,000 4,073 19,927 83.0 24,000 4,073 19,927 83.0 227,000 1.8 0403 POLYMER 41,416 9,422 31,994 77.3 41,416 9,422 31,994 77.3 497,000 1.9 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 4,666 0 4,666 100.0 56,000 .0 0406 OTHER CHEMICALS 50,003 15,339 34,664 69.3 50,003 15,339 34,664 69.3 600,000 2.6 0407 HYPOCHLORITE 32,583 3,796 28,787 88.3 32,583 3,796 28,787 88.3 391,000 1.0 CHEMICALS 152,668 32,630 120,038 78.6 152,668 32,630 120,038 78.6 1,771,000 1.8 0501 ELECTRICAL 0 36- 36 .0 0 - 36- 36 .0 934,500 .0 0502 NATURAL GAS 583 0 583 100.0 583 0 583 100.0 2,771,000 .0 0503 LAND -FILL GAS 0 0 0 .0 0 0 0 .0 514,000 .0 0504 WATER 5,582 1,949 3,633 65.1 5,582 1,949 3,633 65.1 92,000 2.1 0505 TELEPHONE 19,256 18,780 476 2.5 19,256 18,780 476 2.5 231,100 8.1 UTILITIES 25,421 20,693 4,728 18.6 25,421 20,693 4,728 18.6 4,542,600 .5 PREPARED 8/11/11, 8:00:20 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE BUDGET 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 1,584 8,520 84.3 10,104 1,584 8,520 84.3 121,250 1.3 0602 VEHIC /EQUIP REPAIR MAINT 7,500 1,652 5,848 78.0 7,500 1,652 5,848 78.0 90,000 1.8 - 0603 GENERAL REPAIRS & MAINT 79,702 27,744 51,958 65.2 79,702 27,744 51,958 65.2 956,500 2.9 0604 OUTSIDE REPAIRS & MAINT. 160,372 50,966 109,406 68.2 160,372 50,966 109,406 68.2 1,926,100 2.6 0605 COMPUTER REPAIRS & MAINT 36,190 90,823 54,633- 151.0- 36,190 90,823 54,633- 151.0- 394,911 23.0 0606 REAL PROPERTY REPAIRS 3,333 1,345 1,988 59.6 3,333 1,345 1,988 59.6 40,000 3.4 REPAIRS & MAINTENANCE 297,201 174,114 123,087 41.4 297,201 174,114 123,087 41.4 3,528,761 4.9 0701 ASH REMOVAL 13,250 5,801 7,449 56.2 13,250 5,801 7,449 56.2 159,000 3.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 2,083 0 2,083 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 0 6,666 100.0 6,666 0 6,666 100.0 80,000 .0 0704 JANITORIAL & REFUSE REMOV 20,667 17,731 2,936 14.2 20,667 17,731 2,936 14.2 248,050 7.1 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 2,500 0 2,500 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 932 5,798 4,866 - 522.1- 932 5,798 4,866 - 522.1- 511,200 1.1 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 46,098 29,330 16,768 36.4 46,098 29,330 16,768 36.4 1,088,250 2.7 0801 PROFESSIONAL SERVICES 9,795 2,476 7,319 74.7 9,795 2,476 7,319 74.7 117,560 2.1 0802 LEGAL SERVICES -BOARD 5,166 12,059 6,893- 133.4- 5,166 12,059 6,893- 133.4- 62,000 19.5 0803 LEGAL SERVICES -STAFF 22,621 22,412 209 .9. 22,621 22,412 209 .9 361,100 6.2 PROFESSIONAL & LEGAL SERV 37,582 36,947 635 1.7 37,582 36,947 635 1.7 540,660 6.8 0901 OUTSIDE SAFETY SERVICES 9,457 8,667 790 8.4 9,457 8,667 790 8.4 121,000 7.2 0902 TECHNICAL SERVICES 188,057 93,165 94,892 50.5 188,057 93,165 94;892 50.5 2,376,850 3.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 5,762 2,596- 82.0 -• 3,166 5,762 2,596- 82.0- 318,250 1.8 0905 REPROGRAPHIC SERVICES 1,599 32 1,567 98.0 1,599 32 1,567 98.0 19,200 .2 0906 RECRUITMENT 6,833 8,931 2,098- 30.7- 6,833 8,931 2,098- 30.7- 82,000 10.9 OUTSIDE SERVICES 209,112 116,557 92,555 44.3 209,112 116,557 92,555 44.3 2,917,700 4.0 1001 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 16,252 5,549 10,703 65.9 16,252 5,549 10,703 65.9 195,100 2.8 1102 GASOLINE, OIL & FUEL 18,620 6,444 12,176 65.4 18,620 6,444 12,176 65.4 223,450 2.9 1103 OPERATING SUPPLIES 100,161 39,345 60,816 60.7 100,161 39,345 60,816 60.7 1,185,700 3.3 1104 OPERATING FUEL 4,833 5,900 1,067- 22.1- 4,833 5,900 1,067- 22.1- 58,000 10.2 1105 LABORATORY SUPPLIES 12,333 3,347 8,986. 72.9 12,333 3,347 8,986 72.9 148,000 2.3 1106 SAFETY SUPPLIES 9,170 2,191 6,979 76.1 9,170 2,191 6,979 76.1 115,495 1.9 1108 INVENTORY OVER /SHORT 0 1,301- 1,301 .0 0 1,301- 1,301 .0 0 .0 MATERIALS & SUPPLIES 161,369 61,475 99,894 61.9 161,369 61,475 99,894 61.9 1,925,745 3.2 1201 RENTS & LEASES 17,331 11,388 5,943 34.3 17,331 11,388 5,943 34.3 213,110 5.3 1202 PUBLIC AGENCY FEES 33,121 0 33,121 100.0 33,121. 0 33,121 100.0 406,735 .0 1203 PUBLIC INFORMATION 32,540 49,787 17,247- 53.0- 32,540 49,787 17,247- 53.0- 390,500 12.7 ■ PREPARED 8/11/11, 8:00:20 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 -------------------------------------------------------- OBJ ------- - - - -------- --------- - -- MONTH -TO- DATE------- - - - - -- -------- --- --- -- -- - -------- - - - - -- YEAR -TO -DATE- - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,059 0 3,059 100.0 3,059 0 3,059 100.0 46,750 .0 1205 TECH TRAIN, CONF & MEETS 25,636 5,228 20,408 79.6 25,636 5,228 20,408 79.6 313,625 1.7 1206 CERTIFICATION & LICENSES 2,198 1,479 719 32.7 2,198 1,479 719 32.7 17,178 8.6 1207 CLAIMS 41 0 41 100.0 41 0 41 100.0 10,100 .0 1208 SUBSCRIPTION /PUBLICATION 2,753 102 2,651 96.3 2,753 102 2,651 96.3 34,148 .3 1209 MILEAGE REIMBURSEMENTS 495 183 312 63.0 495 183 312 63.0 6,040 3.0 1210 PUBLIC NOTICES .411 0 411 100.0 411 0 411 100.0 4,950 .0 1211 OUTSIDE ORGANIZATION FEES 22,961 2,433 20,528 89.4 22,961 2,433 20,528 89.4 286,900 .8 1212 EMPLOYEE MEMBERSHIPS 3,043 4,659 1,616- 53.1- 3,043 4,659 1,616- 53.1- 38,632 12.1 1213 MISCELLANEOUS 2,688 878 1,810 67.3 2,688 878 1,810 6.7.3 32,350 2.7 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 5,691 0 5,691 100.0 5,691 0 5,691 100.0 71,300 .0 OTHER EXPENSES 151,968 76,137 75,831 49.9 151,968 76,137 75,831 49.9 1,872,318 4.1 NET EXPENSES 9,988,969 9,418,302 570,667 5.7 9,988,969 9,418,302 570,667 5.7 66,540,660 14.2 TOTAL EXPENSE 9,988,969 9,418,302 570,667 5.7 9,988,969 9,418,302 570,667 5.7 66,540,660 14.2 ■ PREPARED 8/11/11, 8:00:20 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 ------------------------------------------------------------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 20,833 4,281 16,552 79.5 20,833 4,281 16,552 79.5 250,000 1.7 1421 LEGAL SERVICES 6,249 0 6,249 100.0 6,249 0 6,249 100.0 85,000 .0 1422 TECHNICAL SERVICES 9,165 0 9,165 100.0 9,165 0 9,165 100.0 110,000 .0 1423 LIABILITY INSURANCE 415,000 337,140 77,860 18.8 415,000 337,140 77,860 18.8 415,000 81.2 1424 PROPERTY INSURANCE 118,500 80,956 37,544 31.7 118,500 80,956 37,544 31.7 118,500 68.3 1425 INSURANCE CONSULTING SVS 0 0 0 .0 0 0 0 .0 0 .0 1426 CLAIMS ADJUSTMENT 0 0 0 .0 0 0 0 .0 1,000 .0 INSURANCE PREMIUMS 569,747 422,377 147,370 25.9 569,747 422,377 147,370 25.9 979,500 43.1 NET EXPENSES 569,747 422,377 147,370 25.9 569,747 422,377 147,370 25.9 979,500 43.1 07 PREPARED 8/11/11, 8:00:20 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 - - - - -- -------------------------- --- OBJ ---------------- ------- - - - - -- - ---- -- ----------- MONTH -TO- DATE------- - - ------ -- -------- - - -- -------- ----- ------ - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1250 1998 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1251 2002 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1252 RECYC H2O INTEREST EXP 0 0 0 .0 0 0 0 .0 30,773 .0 1253 2009 BOND DEBT EXPENSE 0 69,466- 69,466 .0 0 69,466- 69,466 .0 1,888,601 3.7- OTHER EXPENSES 0 69,466- 69,466 .0 0 69,466- 69,466 .0 1,919,374 3.6- NET EXPENSES 0 69,466- 69,466 .0 0 69,466- 69,466 .0 1,919,374 3.6- PREPARED 8/11/11, 8:00:19 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 - - ------- ----- - - -- --------------------------------------------------------------------------------- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 427,321 401,329 25,992 6.1 427,321 401,329 25,992 6.1 5,127,961 7.8 EMPLOYEE BENEFITS 5,085,089 5,046,556 38,533 .8 5,085,089 5,046,556 38,533 .8 11,832,373 42.7 CAPITALIZED ADM OVERHEAD 3,699- 1,520- 2,179- 58.9 3,699- 1,520 -- 2,179- 58.9 44,396- 3.4 DIRECTOR FEES & EXPENSES 19,333 16,822 2,511 13.0 19,333 16,822 2,511 13.0 232,017 7.3 UTILITIES 2,741 10,637 7,896 - 288.1- 2,741 10,637 7,896- 288.1- 125,900 8.4 REPAIRS & MAINTENANCE 36,807 92,932 56,125- 152.5- 36,807 92,932 56,125- 152.5- 403,300 23.0 PROFESSIONAL & LEGAL SERV 31,243 36,947 5,704- 18.3- 31,243 36,947 5,704- 18.3- 384,560 9.6 OUTSIDE SERVICES 85,862 76,335 9,527 11.1 85,862 76,335 9,527 11.1 1,211,050 6.3 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 18,034 5,184 12,850 71.3 18,034 5,184 12,850 71.3 201,165 2.6 OTHER EXPENSES 48,213 55,446 7,233- 15.0- 48,213 55,446 7,233- 15.0- 607,260 9.1 ADMINISTRATION 6,600,944 6,590,668 10,276 .2 6,600,944 6,590,668 10,276 - .2 20,931,190 31.5 SALARIES & WAGES 465,948 500,058 34,110- 7.3- 465,948 500,058 34,110- 7.3- 5,591,440 8.9 EMPLOYEE BENEFITS 332,083 350,451 18,368- 5.5- 332,083 350,451 18,368- 5.5- 3,985,324 8.8 CAPITALIZED ADM OVERHEAD 293,821- 226,679- 67,142- 22.9 293,821- 226,679- 67,142- 22.9 3,525,881- 6.4 UTILITIES 4,715 2,046 2,669 56.6 4,715 2,046 2,669 56.6 71,000 2.9 REPAIRS & MAINTENANCE 8,673 1,942 6,731 77.6 8,673 1,942 6,731 77.6 104,111 1.9 HAULING & DISPOSAL 2,515 6,659 4,144- 164.8- 2,515 6,659 4,144- 164.8- 565,200 1.2 PROFESSIONAL & LEGAL SERV 1,340 0 1,340 100.0 1,340 0 1,340 100.0 96,100 .0 OUTSIDE SERVICES 18,922 8,912 10,010 52.9 18,922 8,912 10,010 52.9 447,100 2.0 MATERIALS & SUPPLIES 16,243 7,946 8,297 51.1 16,243 7,946 8,297 51.1 195,010 4.1 OTHER EXPENSES 20,269 2,323 17,946 88.5 20,269 2,323 17,946 88.5 262,962 .9 ENGINEERING 576,887 653,658 76,771- 13.3- 576,887 653,658 76,771- 13.3- 7,792,366 8.4 SALARIES & WAGES 384,286 350,975 33,3.11 8.7 384,286 350,975 33,311 8.7 4,611,562 7.6 EMPLOYEE BENEFITS 292,902 261,833 31,069 10.6 292,902 261,833 31,069 10.6 3,515,264 7.4 CAPITALIZED ADM OVERHEAD 1,740- 2,480- 740 42.5- 1,740- 2,480- 740 42.5- 20,881- 11.9 UTILITIES 4,083 2,083 2,000 49.0 4,083 2,083 2,000 49.0 92,500 2.3 REPAIRS & MAINTENANCE 57,817 7,537 50,280 87.0 57,817 7,537 50,280 87.0 693,850 1.1 HAULING & DISPOSAL 6,670 4,009 2,661 39.9 6,670 4,009 2,661 39.9 80,050 5.0 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 833 0 833 100.0 10,000 .0 OUTSIDE SERVICES 6,760 5,378 1,382 20.4 6,760 5,378 1,382 20.4 81,150 6.6 MATERIALS & SUPPLIES 54,797 18,023 36,774 67.1 54,797 18,023 36,774 67.1 661,870 2.7 OTHER EXPENSES 16,772 12,690 4,082 24.3 16,772 12,690 4,082 24.3 201,375 6.3 COLLECTION SYSTEM OPS. 823,180 660,048 163,132 19.8 823,180 660,048 163,132 19.8 9,926,740 6.6 SALARIES & WAGES 700,306 674,870 25,436 3.6 700,306 674,870 25,436 3.6 8,403,803 8.0 EMPLOYEE BENEFITS 521,626 513,145 8,481 1.6 521,626 513,145 8,481 1..6 6,260,055 8.2 CAPITALIZED ADM OVERHEAD 15,195- 4,628- 10,567- 69.5 15,195- 4,628- 10,567- 69.5 182,391- 2.5 CHEMICALS 111,002 24,100 86,902 78.3 111,002 24,100 86,902 78.3 1,271,000 1.9 UTILITIES 9,957 1,773 8,184 82.2 9,957 1,773 8,184 82.2 3,733,500 .0 REPAIRS & MAINTENANCE 174,572 66,116 108,456 62.1 174,572 66,116 108,456 62.1 2,095,500 3.2 HAULING & DISPOSAL 35,413 17,101 18,312 51.7 35,413 17,101 18,312 51.7 425,000 4.0 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 4,166 0 4,166 100.0 50,000 _0 OUTSIDE SERVICES 92,402 7,516 84,886 91.9 92,402 7,516 84,886 91.9 1,108,900 .7 MATERIALS & SUPPLIES 68,046 22,142 45,904 67.5 68,046 22,142 45,904 67.5 816,700 2.7 OTHER EXPENSES 64,195 1,935 62,260 97.0 64,195 1,935 62,260 97.0 770,438 .3 PREPARED 8 /11 /11, 8:00:19 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 ------------------------------------------ --------- ------------- ------ MONTH -TO- -- - - -- DATE------- - - -- - - -- -- ---- ------ - -------- - - - - - - --- --------- -- YEAR -TO- DATE-------- -- - - -- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE % BUDGET PLANT OPERATIONS 1,766,490 '1,324,070 - 442,420 25.0 1,766,490 1,324,070 442,420 25.0 24,752,505 5.3 SALARIES & WAGES 85,906 79,481 6,425 7.5 85,906 79,481 6,425 7.5 1,030,883 7.7 EMPLOYEE BENEFITS 57,581 60,206 2,625- 4.6- 57,581 60,206 2,625- 4.6- 691,013 8.7 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 376- 0 376 -100.0 4,520- .0 CHEMICALS 41,666 8,530 33,136 79.5 41,666 8,530 33,136 79.5 500,000 1.7 UTILITIES 3,925 4,154 229- 5.8- 3,925 4,154 229- 5.8- 519,700 .8 REPAIRS & MAINTENANCE 19,332 5,587 13,745 71.1 19,332 5,587 13,745 71.1 232,000 2.4 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 1,500 1,561 61- 4.1- 18,000 8.7 OUTSIDE SERVICES 5,166 18,416 13,250- 256.5- 5,166 18,416 13,250 - 256.5- 69,500 26.5 MATERIALS & SUPPLIES 4,249 8,180 3,931- 92.5- 4,249 8,180 3,931- 92.5- 51,000 16.0 OTHER EXPENSES 2,519 3,743 1,224- 48.6- 2,519 3,743 1,224- 48.6- 30,283 12.4 PUMP STATIONS 221,468 189,858 31,610 14.3 221,468 189,858 31,610 14.3 3,137,859 6.1 FUND TOTALS 9,988,969 9,418,302 570,667 5.7 9,988,969 9,418,302 570,667 5.7 66,540,660 14.2 to PREPARED 8/11/11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 93,634 82,963 10,671 11.4 93,634 82,963 10,671 11.4 1,123,640 7.4 0102 SALARIES & WAGES -NON MGMT 291,989 283,745 8,244 2.8 291,989 283,745 8,244 2.8 3,503,921 8.1 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 26,268 23,732 47.5 50,000 26,268 23,732 47.5 600,000 4.4 0105 OVERTIME 6,198 8,353 2,155- 34.8- 6,198 8,353 2,155- 34.8- 74,400 11.2 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 14,500- 0 14,500 -100.0 174,000- .0 SALARIES & WAGES 427,321 401,329 25,992 6.1 427,321 401,329 25,992 6.1 5,127,961 7.8 0201 WORKERS' COMPENSATION 2,048 1,798 250 12.2 2,048 1,798 250 12.2 24,622 7.3 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 MEDICARE 4,980 4,841 139 2.8 4,980 4,841 139 2.8 59,833 8.1 0204 MEDICAL AND HEALTH INSUR 354,608 312,205 42,403 12.0 354,608 312,205 42,403 12.0 4,255,355 7.3 0205 RETIREMENT CONTRIBUTION 183,319 159,921 23,398 12.8 183,319 159,921 23,398 12.8 2,199,874 7.3 0206 DEFERRED COMP. CONTRIB 21,499 20,691 808 3.8 21,499 20,691 808 3.8 258,072 8.0 0207 DENTAL INSURANCE 38,672 35,932 2,740 7.1 38,672 35,932 2,740 7.1 464,136 7.7 0208 LONG -TERM DISABILITY INS 981 919 62 6.3 981 919 62 6.3 11,831 7.8 0209 LIFE INSURANCE 6,198 5,546 652 10.5 6,198 5,546 652 10.5 74,450 7.4 0211 ACCRUED COMPENSATED ASS. 0 2,497- 2,497 .0 0 2,497- 2,497 .0 360,000 .7- 0212 BENEFIT VACANCY 34,416- 0 34,416 -100.0 34,416- 0 34,416 -100.0 413,000- .0 0213 OPEB CONTRIBUTION 4,507,200 4,507,200 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 5,085,089 5,046,556 38,533 .8 5,085,089 5,046,556 38,533 .8 11,832,373 42.7 0250 CAPITALIZED ADM OVERHEAD 3,699- 1,520- 2,179- 58.9 3,699- 1,520- 2,179- 5.8.9 44,396- 3.4 CAPITALIZED ADM OVERHEAD 3,699- 1,520- 2,179- 58.9 3,699- 1,520- 2,179- 58.9 44,396- 3.4 0301 DIRECTOR MEETING FEES 5,299 6,575 1,276- 24.1- 5,299 6,575 1,276- 24.1- 63,595 10.3 0302 BOARD TRAINING AND CONF 3,833 1,673 2,160 56.4 3,833 1,673 2,160 56.4 46,000 3.6 0303 BOARD HEALTH BENEFITS 10,201 8,574 1,627 15.9 10,201 8,574 1,627 15.9 122,422 7.0 DIRECTOR FEES & EXPENSES 19,333 16,822 2,511 13.0 19,333 16,822 2,511 13.0 232,017 7.3 0501 ELECTRICAL 0 135- 135 .0 0 135- 135 .0 75,000 .2- 0502 NATURAL GAS 0 0 0 .0 0 0 0 .0 14,000 .0 0504 WATER 0 780 - 780- .0 0 780 780- .0 4,000 19.5 0505 TELEPHONE 2,741 9,992 7,251- 264.5- 2,741 9,992 7,251- 264.5- 32,900 30.4 UTILITIES 2,741 10,637 7,896 - 288.1- 2,741 10,637 7,896- 288.1- 125,900 8.4 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 416 0 416 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,775 764 5,011 86.8 5,775 764 5,011 86.8 70,800 1.1 0605 COMPUTER REPAIRS & MAINT 27,283 90,823 63,540- 232.9- 27,283 90,823 63,540- 232.9- 287,500 31.6 0606 REAL PROPERTY REPAIRS 3,333 1,345 1,988 59.6 3,333 1,345 1,988 59.6 40,000 3.4 REPAIRS & MAINTENANCE 36,807 92,932 56,125- 152.5- 36,807 92,932 56,125- 152.5- 403,300 23.0 0801 PROFESSIONAL SERVICES. 9,795 2,476 7,319 74.7 9,795 2,476 7,319 74.7 117,560 2.1 0802 LEGAL SERVICES -BOARD 5,166 12,059 6,893- 133.4- 5,166 12,059 6,893- 133.4- 62,000 19.5 0803 LEGAL SERVICES -STAFF 16,282 22,412 6,130- 37.6- 16,282 22,412 6,130- 37.6- 205,000 10.9 0// PREPARED 8/11/11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 31,243 36,947 5,704- 18.3- 31,243 36,947 5,704- 18.3- 384,560 9.6 0901 OUTSIDE SAFETY SERVICES 6,666 8,667 2,001- 30.0- 6,666 8,667 2,001- 30.0- 80,000 10.8 0902 TECHNICAL SERVICES 70,863 58,737 12,126 17.1 70,863 58,737 12,126 17.1 850,400 6.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 250 0 250 100.0 183,250 .0 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 1,250 0 1,250 100.0 15,000 .0 0906 RECRUITMENT 6,833 8,931 2,098- 30.7- 6,833 8,931 2,098- 30.7- 82,000 10.9 OUTSIDE SERVICES 85,862 76,335 9,527 11.1 85,862 76,335 9,527 11.1 1,211,050 6.3 1001 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 8,467 1,624 6,843 80.8 8,467 1,624 6,843 80.8 101,640 1.6 1103 OPERATING SUPPLIES 7,053 4,739 2,314 32.8 7,053 4,739 2,314 32.8 68,250 6.9 1106 SAFETY SUPPLIES 2,514 122 2,392 95.1 2,514 122 2,392 95.1 31,275 .4 1108 INVENTORY OVER /SHORT 0 1,301- 1,301 .0 0 1,301- 1,301 .0 0 .0 MATERIALS & SUPPLIES 18,034 5,184 12,850 71.3 18,034 5,184 12,850 71.3 201,165 2..6 1201 RENTS & LEASES 882 218 664 75.3 882 - 218 664 75.3 15,600 1.4 1202 PUBLIC AGENCY FEES 208 0 208 100.0 208 0 208 100.0 2,500 .0 1203 PUBLIC INFORMATION 31,625 49,787 18,162 - 57.4- 31,625 49,787 18,162- 57.4- 379,500 13.1 1204 TUITION REIMBURSEMENT 499 0 499 100.0 499 0 499 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 6,602 730 5,872 88.9 6,602 730 5,872 88.9 82,050 .9 1206 CERTIFICATION & LICENSES 191 0 191 100.0 1.91 0 191 100.0 2,300 .0 1207 CLAIMS 33 0 33 100.0 33 0 33 100.0 10,000 .0 1208 SUBSCRIPTION /PUBLICATION 565 102 463 81.9 565 102 463 81.9 7,810 1.3 1209 MILEAGE REIMBURSEMENTS 246 - 110 136 55.3 246 110 136 55.3 3,000 3.7 1210 PUBLIC NOTICES 62 0 62 100.0 62 0 62 100.0 -750 .0 1211 OUTSIDE ORGANIZATION FEES 2,433 2,083 350 14.4 2,433 2,083 350 14.4 29,200 7.1 1212 EMPLOYEE MEMBERSHIPS - 548 1,555 1,007- 183.8- 548 1,555 1,007- 183.8- 8,600 18.1 1213 MISCELLANEOUS 1,069 861 208 19.5 1,069 861 208 19.5 13,950 6.2 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 3,250 0 3,250 100.0 3,250 0 3,250 100.0 42,000 .0 OTHER EXPENSES 48,213 55,446 7,233- 15.0- 48,213 55,446 7,233- 15.0- 607,260 9.1 DEPARTMENT NET EXPENSES 6,600,944 6,590,668 10,276 .2 6,600,944 6,590,668 10,276 .2 20,931,190 31.5 PREPARED 8/11/11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 - ------------------------------------------------ DEPARTMENT 02 ENGINEERING --------------------------------------------------- _ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR. -TO- DATE-------------- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 41,042 44,593 3,551- 8.7- 41,042 44,593 3,551- 8.7- 492,511 9.1 0102 SALARIES & WAGES -NON MGMT 434,752 452,236 17,484- 4.0- 434,752 452,236 17,484- 4.0- 5,217,048 8.7 0103 SALARIES & WAGES -COMP ASS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 9,237 3,229 6,008 65.0 9,237 3,229 6,008 65.0 110,881 2.9 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 19,083- _ 0 19,083 -100.0 229,000- .0 SALARIES & WAGES 465,948 500,058 34,110- 7.3- 465,948 500,058 34,110- 7.3- 5,591,440 8.9 0201 WORKERS' COMPENSATION INS 5,952 5,856 96 1.6 5,952 5,856 96 1.6 71,487 8.2 0203 FEDERAL MEDICARE TAX 6,426 6,635 209- 3.3- 6,426 6,635 209- 3.3- 77,154 8.6 0204 MEDICAL & HEALTH INSUR 76,287 85,360 9,073- 11.9- 76,287 85,360 9,073- 11.9- 915,486 9.3 0205 RETIREMENT CONTRIBUTION 217,915 209,949 7,966 3.7 217,915 209,949 7,966 3.7 2,615,038 8.0 0206 DEFERRED COMP. CONTRIB 26,753 28,821 2,068- 7.7- 26,753 28,821 2,068- 7.7- 321,078 9.0 0207 DENTAL INSURANCE 9,381 10,139 758- 8.1- 9,381 10,139 758- 8.1- 112,602 9.0 0208 LONG -TERM DISABILITY INS 1,365 1,288 77 5.6 1,365 1,288 77 5.6 16,421 7.8 0209 LIFE INSURANCE 2,336 2,403 67- 2.9- 2,336 2,403 67- 2.9- 28,058 8.6 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332 -100.0 14,332- 0 14,332 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 350,451 18,368- 5.5- 332,083 350,451 18,368- 5.5- 3,985,324 8.8 0250 CAPITALIZED ADM OVERHEAD 293,821- 226,679- 67,142- 22.9 293,821- 226,679- 67,142- 22.9 3,525,881- 6.4 CAPITALIZED ADM OVERHEAD 293,821- 226,679- 67,142- 22.9 293,821- 226,679- 67,142- 22.9 3,525,881- 6.4 0501 ELECTRICAL 0 0 0 .0 0 0 0 .0 14,400 .0 0502 NATURAL GAS 250 0 250 100.0 250 0 250 100.0 3,000 .0 0504 WATER . 166 334 168 - 101.2- 166 334 168 - 101.2- 2,000 16.7 0505 TELEPHONE 4,299 1,712 2,587 60.2 4,299 1,712 2,587 60.2 51,600 3.3 UTILITIES 4,715 2,046 2,669 56.6 4,715 2,046 2,669 56.6 71,000 2.9 0604 OUTSIDE REPAIRS & MAINT. 4,348 1,942 2,406 55.3 4,348 1,942 2,406 55.3 52,200 3.7 0605 COMPUTER REPAIRS & MAINT 4,325 0 4,325 100.0 4,325 0 4,325 100.0 51,911 .0 REPAIRS & MAINTENANCE 8,673 1,942 6,731 77.6 8,673 1,942 6,731 77.6 104,111 1.9 0704 JANITORIAL & REFUSE REMOV 2,499 861 1,638 65.5 2,499 861 1,638 65.5 30,000 2.9 0706 HAZARDOUS WASTE DISPOSAL 16 5,798 5,782- 137.5- 16 5,798 5,782- 137.5- 500,200 1.2 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 2,515 6,659 4,144- 164.8- 2,515 6,659 4,144- 164.8- 565,200 1.2 0803 LEGAL SERVICES -STAFF 1,340 0 1,340 100.0 1,340 0 1,340 100.0 96,100 .0 PROFESSIONAL & LEGAL SERV 1,340 0 1,340 100.0 1,340 0 1,340 100.0 96,100 .0 0902 TECHNICAL SERVICES 16,081 3,212 12,869 80.0 16,081 3,212 12,869 80.0 313,000 1.0 0904 OTHER PUBLIC AGENCY SERVS 2,500 5,668 3,168- 126.7- 2,500 5,668 3,168- 126.7- 130,000 4.4 0905 REPROGRAPHIC SERVICES 341 32 309 90.6 341 32 309 90.6 4,100 .8 /3 PREPARED 8 /11 /11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ - ------------- MONTH -TO- DATE ------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE BUDGET $ OUTSIDE SERVICES 18,922 8,912 10,010 52.9 18,922 8,912 10,010 52.9 447,100 2.0 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 3,054 1,608 34.5 4,662 3,054 1,608 34.5 55,960 5.5 1103 OPERATING SUPPLIES 9,935 3,929 6,006 60.5 9,935 3,929 6,006 60.5 119,250 3.3 1106 SAFETY SUPPLIES 1,646 963 683 41.5 1,646 963 683 41.5 19,800 4.9 MATERIALS & SUPPLIES 16,243 7,946 8,297 51.1 16,243 7,946 8,297 51.1 195,010 4.1 1201 RENTS & LEASES 582 412 170 29.2 582 412 170 29.2 7,000 5.9 1202 PUBLIC AGENCY FEES 416 0 416 100.0 416 0 416 100.0 5,000 .0 1203 PUBLIC INFORMATION 915 0 915 100.0 915 0 915 100.0 11,000 .0 1204 TUITION REIMBURSEMENT 1,624 0 1,624 100.0 1,624 0 1,624 100.0 25,500 .0 1205 TECH TRAIN, CONF & MEETS 10,547 133 10,414 98.7 10,547 133 10,414 98.7 128,705 .1 1206 CERTIFICATION & LICENSES 278 243 35 12.6 278 243 35 12.6 3,345 7.3 1208 SUBSCRIPTION /PUBLICATION 1,706 0 1,706 100.0 1,706 0 1,706 100.0 20,513 .0 1209 MILEAGE REIMBURSEMENTS 121 73 48 39.7 121 73 48 39.7 1,490 4.9 1210 PUBLIC NOTICES 349 0 349 100.0 349 0 349 100.0 4,200 .0 1211 OUTSIDE ORGANIZATION FEES 662 350 312 47.1 662 350 312 47.1 19,300 1.8 1212 EMPLOYEE MEMBERSHIPS 931 1,095 164- 17.6- 931 1,095 164- 17.6- 11,209 9.8 1213 MISCELLANEOUS 930 17 913 98.2 '930 17 913 98.2 11,200 .2 1216 PROFESSIONAL EXP REIMB 1,208 0 1,208 100.0 1,208 0 1,208 100.0 14,500 .0 OTHER EXPENSES 20,269 2,323 17,946 88.5 20,269 2,323 17,946 88.5 262,962 .9 DEPARTMENT NET EXPENSES 576,887 653,658 76,771- 13.3- 576,887 653,658 76,771- 13.3- 7,792,366 8.4 /y PREPARED 8/11/11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 DEPARTMENT 03 COLLECTION SYSTEM ----------------------------- OPS. ------- --- ------- - - - --- - - ----- -- - ---- --- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 14,770 0 14,770 100.0 14,770 0 14,770 100.0 177,251 .0 0102 SALARIES & WAGES -NON MGMT 354,047 326,900 27,147 7.7 354,047 326,900 27,147 7.7 4,248,620 7.7 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 24,719 19,319 5,400 21.8 24,719 19,319 5,400 21.8 296,691 6.5 0106 STANDBY PAID 5,500 4,756 744 13.5 5,500 4,756 744 13.5 66,000 7.2 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 14,750- 0 14,750 -100.0 177,000- .0 SALARIES & WAGES 384,286 350,975 33,311 8.7 384,286 350,975 33,311 8.7 4,611,562 7.6 0201 WORKERS' COMPENSATION INS 11,225 10,462 763 6.8 11,225 10,462 763 6.8 134,768 7.8 0203 FEDERAL MEDICARE TAX 5,174 4,846 328 6.3 5,174 4,846 328 6.3 62,124 7.8 0204 MEDICAL & HEALTH INSUR 79,298 76,767 2,531 3.2 79,298 76,767 2,531 3.2 951,633 8.1 0205 RETIREMENT CONTRIBUTION 175,307 139,306 36,001 20.5 175,307 139,306 36,001 20.5 2,103,745 6.6 0206 DEFERRED COMP. CONTRIB 23,249 20,156 3,093 13.3 23,249 20,156 3,093 13.3 279,047 7.2 0207 DENTAL INSURANCE 8,338 7,777 561 6.7 8,338 7,777 561 6.7 100,104 7.8 0208 LONG -TERM DISABILITY INS 1,228 1,034 194 15.8 1,228 1,034 194 15.8 14,786 7.0 0209 LIFE INSURANCE 1,833 1,485 348 19.0 1,833 1,485 348 19.0 22,057 6.7 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 12,750- 0 12,750 -100.0 153,000- .0 EMPLOYEE BENEFITS 292,902 261,833 31,069 10.6 292,902 261,833 31,069 10.6 3,515,264 7.4 0250 CAPITALIZED ADM OVERHEAD 1,740- 2,480- 740 42.5- 1,740- 2,480- 740 42.5- 20,881- 11.9 CAPITALIZED ADM OVERHEAD 1,740- 2,480- 740 42.5- 1,740- 2,480- 740 42.5- 20,881- 11.9 0501 ELECTRICAL 0 0 0 .0 0 0 0 .0 37,500 .0 0502 NATURAL GAS 333 0 333 100.0 333 0 333 100.0 4,000 .0 0504 WATER 0 0 0 .0 0 0 0 .0 6,000 .0 0505 TELEPHONE 3,750 2,083 1,667 44.5 3,750 2,083 1,667 44.5 45,000 4.6 UTILITIES 4,083 2,083 2,000 49.0 4,083 2,083 2,000 49.0 92,500 2.3 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 1,584 8,520 84.3 10,104 1,584 8,520 84.3 121,250 1.3 0602.VEHIC /EQUIP REPAIR MAINT 7,500 1,652 5,848 78.0 7,500 1,652 5,848 78.0 90,000 1.8 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 166 0 166 100.0 2,000 .0 0604 OUTSIDE REPAIRS & MAINT 40,047 4,301 35,746 89.3 40,047 4,301 35,746 89.3 480,600 .9 REPAIRS & MAINTENANCE 57,817 7,537 50,280 87.0 57,817 7,537 50,280 87.0 693,850 1.1 0704 JANITORIAL & REFUSE REMOV 4,170 4,009 161 3.9 4,170 4,009 161 3.9 50,050 8.0 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 2,500 0 2,500 100.0 30,000 .0 HAULING & DISPOSAL 6,670 4,009 2,661 39.9 6,670 4,009 2,661 39.9 80,050 5.0 0803 LEGAL SERVICES -STAFF 833 0 833 100.0 833 0 833 100.0 10,000 .0 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 833 0 833 100.0 10,000 .0 0901 OUTSIDE SAFETY SERVICES 1,041 0 1,041 100.0 1,041 0 1,041 100.0 12,500 .0 0902 TECHNICAL SERVICES 5,711 5,378 333 5.8 5,711 5,378 333 5.8 68,550 7.8 0/-5- PREPARED 8/11/11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE ------- - ° - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 8 0 8 100.0 100 .0 OUTSIDE SERVICES 6,760 5,378 1,382 20.4 6,760 5,378 1,382 20.4 81,150 6.6 1101 OFFICE EQUIPMENT /SUPPLIES 874 83 791 90.5 874 83 791 90.5 10,500 .8 1102 GASOLINE, OIL & FUEL 18,620 6,444 12,176 65.4 18,620 6,444 12,176 65.4 223,450 2.9 1103 OPERATING SUPPLIES 33,220 11,421 21,799 65.6 33,220 11,421 21,799 65.6 398,700 2.9 1106 SAFETY SUPPLIES 2,083 75 2,008 96.4 2,083 75 2,008 96.4 29,220 .3 MATERIALS & SUPPLIES 54,797 18,023 36,774 67.1 54,797 18,023 36,774 67.1 661,870 2.7 1201 RENTS & LEASES 9,968 10,758 790- 7.9- 9,968 10,758 790- 7.9- 119,650 9.0 1202 PUBLIC AGENCY FEES 1,666 0 1,666 100.0 1,666 0 1,666 100.0 29,250 .0 1204 TUITION REIMBURSEMENT 83 0 83 100.0 83 0 83 100.0 1,000 .0 1205 TECH TRAIN, CONF & MEETS 2,880 1,065 1,815 63.0 2,880 1,065 1,815 63.0 34,570 3.1 1206 CERTIFICATION & LICENSES 1,066 160 906 85.0 1,066 160 906 85.0 3,569 4.5 1207 CLAIMS 8 0 8 100.0 8 0 8 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 58 0 58 100.0 700 .0 ' 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 29 0 29 100.0 350 .0 1212 EMPLOYEE MEMBERSHIPS 556 707 151- 27.2- 556 707 151- 27.2- 6,686 10.6 1213 MISCELLANEOUS 208 0 208 100.0 208 0 208 100.0 2,500 .0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 250 0 250 100.0 3,000 .0 OTHER EXPENSES 16,772 12,690 4,082 24.3 16,772 12,690 4,082 24.3 201,375 6.3 DEPARTMENT NET EXPENSES 823,180 660,048 163,132 19.8 823,180 660,048 163,132 19.8 9,926,740 6.6 PREPARED 8 /11 /11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 27,828 27,631 197 .7 27,828 27,631 197 .7 333,940 8.3 0102 SALARIES & WAGES -NON MGMT 657,989 604,532 53,457 8.1 657,989 604,532 53,457 8.1 7,895,922 7.7 0103 SALARIES & WAGES -COMP ASS 0 550 550- .0 0 550 550- .0 0 .0 0105 OVERTIME 36,866 37,936 1,070- 2.9- 36,866 37,936 1,070- 2.9- 442,443 8.6 0106 STANDBY PAID 5,039 4,221 818 16.2 5,039 4,221 818 16.2 60,498 7.0 0110 SALARY VACANCY. 27,416 0 27,416 -100.0 27,416- 0 27,416 -100.0 329,000- .0 SALARIES & WAGES 700,306 674,870 25,436 3.6 700,306 674,870 25,436 3.6 8,403,803 8.0 0201 WORKERS' COMPENSATION INS 19,808 20,904 1,096- 5.5- 19,808 20,904 1,096- 5.5- 237,745 8.8 0203 FEDERAL MEDICARE TAX 8,964 8,752 212 2.4 8,964 8,752 212 2.4 107,632 8.1 0204 MEDICAL & HEALTH INSUR 135,051 134,123 928 .7 135,051 134,123 928 .7 1,620,678 8.3 0205 RETIREMENT CONTRIBUTION 319,171 287,557 31,614 9.9 319,171 287,557 31,614 9.9 3,830,124 7.5 0206 DEFERRED COMP. CONTRIB 41,401 43,279 1,878- 4.5- 41,401 43,279 1,878- 4.5- 496,879 8.7 0207 DENTAL INSURANCE 14,456 13,745 711 4.9 14,456 13,745 711 4.9 173,542 7.9 0208 LONG -TERM DISABILITY INS 2,117 1,823 294 13.9 2,117 1,823 294 13.9 25,484 7.2 0209 LIFE INSURANCE 3,324 2,962 362 10.9 3,324 2,962 362 10.9 39,971 7.4 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 22,666- 0 22,666 -100.0 22,666- 0 22,666 -100.0 272,000- .0 EMPLOYEE BENEFITS 521,626 513,145 8,481 1.6 521,626 513,145 8,481 1.6 6,260,055 8.2 0250 CAPITALIZED ADM OVERHEAD 15,195- 4,628- 10,567- 69.5 15,195- 4,628- 10,567- 69.5 182,391- 2..5 CAPITALIZED ADM OVERHEAD 15,195- 4,628- 10,567- 69.5 15,195- 4,628- 10,567- 69.5 182,391- 2.5 0402 LIME 24,000 4,073 19,927 83.0 24,000 4,073 19,927 83.0 227,000 1.8 0403 POLYMER 41,416 9,422 31,994 77.3 41.,416 9,422 31,994 77.3 497,000 1.9 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 4,666 0 4,666 100.0 56,000 .0 0406 OTHER CHEMICALS 8,337 6,809 1,528 18.3 8,337 6,809 1,528 18.3 100,000 6.8 0407 HYPOCHLORITE 32,583 3,796 28,787 88.3 32,583 3,796 28,787 88.3 391,000 1.0 CHEMICALS 111,002 24,100 86,902 78.3 111,002 24,100 86,902 78.3 1,271,000 1.9 0501 ELECTRICAL 0 86 86- .0 0 86 86- .0 350,000 .0 0502 NATURAL GAS 0 0 0 .0 0 0 0 .0 2,750,000 .0 0503 LAND -FILL GAS 0 0 0 .0 0 0 0 .0 514,000 .0 0504 WATER 5,416 0 5,416 100.0 5,416 0 5,416 100.0 65,000 .0 0505 TELEPHONE 4,541 1,687 2,854 62.8 4,541 1,687 2,854 62.8 54,500 3.1 UTILITIES 9,957 1,773 8,184 82.2 9,957 1,773 8,184 82.2 3,733,500 .0 0603 GENERAL REPAIRS & MAINT 76,454 24,060 52,394 68.5 76,454 24,060 52,394 68.5 917,500 2.6 0604 OUTSIDE REPAIRS & MAINT 93,536 42,056 51,480 55.0 93,536 42,056 51,480 55.0 1,122,500 3.7 0605 COMPUTER REPAIRS & MAINT 4,582 0 4,582 100.0 4,582 - 0 4,582 100.0 55,500 .0 REPAIRS & MAINTENANCE 174,572 66,116 108,456 62.1 174,572 66,116 108,456 62.1 2,095,500 3.2 0701 ASH REMOVAL 13,.250 5,801 7,449 56.2 13,250 5,801 7,449 56.2 159,000 3.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 2,083 0 2,083 100.0 25,000 .0 (5 PREPARED 8/11/11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 6,666 0 6,666 100.0 6,666 0 6,666 100.0 80,000 .0 0704 JANITORIAL & REFUSE REMOV 12,498 11,300 1,198 9.6 12,498 11,300 1,198 9.6 150,000 7.5 0706 HAZARDOUS WASTE DISPOSAL 916 0 916 100.0 916 0 916 100.0 11,000 .0 HAULING & DISPOSAL 35,413 17,101 18,312 51.7 35,413 17,101 18,312 51.7 425,000 4.0 0803 LEGAL SERVICES -STAFF 4,166 0 4,166 100.0 4,166 0 4,166 100.0 50,000 .0 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 4,166 0 4,166 100.0 50,000 .0 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 1,750 0 1,750 100.0 21,000 .0 0902 TECHNICAL SERVICES 90,236 7,422 82,814 91.8 90,236 7,422 82,814 91.8 1,082,900 .7 0904 OTHER PUBLIC AGENCY SERVS 416 94 322 77.4 416 94 322 77.4 5,000 1.9 OUTSIDE SERVICES 92,402 7,516 84,886 91.9 92,402 7,516 84,886 91.9 1,108,900 .7 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 788 1,461 65.0 2,249 788 1,461 65.0 27,000 2.9 1103 OPERATING SUPPLIES 47,620 17,810 29,810 62.6 47,620 17,810 29,810 62.6 571,500 3.1 1104 OPERATING FUEL 3,333 0 3,333 100.0 3,333 0 3,333 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,333 3,347 8,986 72.9 12,333 3,347 8,986 72.9 148,000 2.3 1106 SAFETY SUPPLIES 2,511 197 2,314 92.2 2,511 197 2,314 92.2 30,200 .7 MATERIALS & SUPPLIES 68,046 22,142 45,904 67.5 68,046 22,142 45,904 67.5 816,700 2.7 1201 RENTS & LEASES 5,691 0 5,691 100.0 5,691 0 5,691 100.0 68,360 .0 1202 PUBLIC AGENCY FEES 29,366 0 29,366 100.0 29,366 0 29,366 100.0 352,400. .0 1204 TUITION REIMBURSEMENT 833 0 833 100.0 833 0 833 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 5,024 0 5,024 100.0 5,024 0 5,024 100.0 61,300 .0 1206 CERTIFICATION & LICENSES 571 1,076 505- 88.4- 571 1,076 505- 88.4- 6,853 15.7 1208 SUBSCRIPTION /PUBLICATION 408 0 408 100.0 408 0 408 100.0 4,925 .0 1209 MILEAGE REIMBURSEMENTS 83 0 83 100.0 83 0 83 100.0 1,000 .0 1211 OUTSIDE ORGANIZATION FEES 19,866 0 19,866 100.0 19,866 0 19,866 100.0 238,400 .0 1212 EMPLOYEE MEMBERSHIPS 914 859 55 6.0 914 859 55 6.0 11,000 7.8 1213 MISCELLANEOUS 456 0 456 100.0 456 0 456 100.0 4,400 .0 1216 PROFESSIONAL EXP REIMS 983 0 983 100.0 983 0 983 100.0 11,800. .0 OTHER EXPENSES 64,195 1,935 62,260 97.0 64,195 1,935 62,260 97.0 770,438 .3 DEPARTMENT NET EXPENSES 1,766,490 1,324,070 442,420 25.0 1,766,490 1,324,070 442,420 25.0 24,752,505 5.3 cj? PREPARED 8/11/11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE it BUDGET ------------------------------------------------------------------------------------------------------------------------------------ 0102 SALARIES & WAGES -NON MGMT 77,772 69,240 8,532 11.0 77,772 69,240 8,532 11.0 933,270 7.4 0105 OVERTIME 2,884 1,784 1,100 38.1 2,884 1,784 1,100 38.1 34,613 5.2 0106 STANDBY PAID 8,333 8,457 124- 1.5- 8,333 8,457 124- 1.5- 100,000 8.5 0110 SALARY VACANCY 3,083- 0 3,083 -100.0 3,083- 0 3,083 -100.0 37,000- .0 SALARIES & WAGES 85,906 79,481 6,425 7.5 85,906 79,481 6,425 7.5 1,030,883 7.7 0201 WORKERS' COMPENSATION INS 2,534 2,553 19- .7- 2,534 2,553 19- .7- 30,412 8.4 0203 FEDERAL MEDICARE TAX 1,01.7 1,106 89- 8.8- 1,017 1,106 89- 8.8- 12,206 9.1 0204 MEDICAL & HEALTH INSUR 13,378 11,751 1,627 12.2 13,378 11,751 1,627 12.2 160,536 7.3 0205 RETIREMENT CONTRIBUTION 36,264 37,456 1,192- 3.3- 36,264 37,456 1,192- 3.3- 435,174 8.6 0206 DEFERRED COMP. CONTRIB 4,800 5,299 499- 10.4- 4,800 5,299 499- 10.4- 57,608 9.2 0207 DENTAL INSURANCE 1,479 1,490 11- .7- 1,479 1,490 11- .7- 17,759 8.4 0208 LONG -TERM DISABILITY INS 254 225 29 11.4 254 225 29 11.4 3,052 7.4 0209 LIFE INSURANCE 355 326 29 8.2 355 326 29 8.2 4,266 7.6 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100.0 2,500- 0 2,500 -100.0 30,000- .0 EMPLOYEE BENEFITS 57,581 60,206 2,625- 4.6- 57,581 60,206 2,625- 4.6- 691,013 8.7 0250 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 376- 0 376 -100.0 4,520- .0 1 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 376- 0 376 -100.0 4,520- .0 / 0406 OTHER CHEMICALS 41,666 8,530 33,136 79.5 41,666 8,530 33,136 79.5 500,000 1.7 CHEMICALS 41,666 8,530 33,136 79.5 41,666 8,530 33,136 79.5 500,000 1.7 0501 ELECTRICAL 0 13 13- .0 0 13 13- .0 457,600 .0 0504 WATER 0 835 835- .0 0 835 835- .0 15,000 5.6 0505 TELEPHONE 3,925 3,306 619 15.8 3,925 3,306 619 15.8 47,100 7.0 UTILITIES 3,925 4,154 229- 5.8- 3,925 4,154 229- 5.8- 519,700 .8 0603 GENERAL REPAIRS & MAINT 2,666 3,684 1,018- 38.2- 2,666 3,684 1,018- 38.2- 32,000 11.5 0604 OUTSIDE REPAIRS & MAINT. 16,666 1,903 14,763 88.6 16,666 1,903 14,763 88.6 200,000 1.0 REPAIRS & MAINTENANCE 19,332. 5,587 13,745 71.1 19,332 5,587 13,745 71.1 232,000 2.4 0704 JANITORIAL & REFUSE REMOV 1,500 1,561 61- 4.1- 1,500 1,561 61- 4.1- 18,000 8.7 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 1,500 1,561 61- 4.1- 18,000 8.7 0901 OUTSIDE SAFETY SERVICES 0 0 0 .0 0 0 0 .0 7,500 .0 0902 TECHNICAL SERVICES 5,166 18,416 13,250- 256.5- 5,166 18,416 13,250- 256.5- 62,000 29.7 OUTSIDE SERVICES 5,166 18,416 13,250- 256.5- 5,166 18,416 13,250- 256.5- 69,500 26.5 1103 OPERATING SUPPLIES - 2,333 1,446 887 38.0 2,333 1,446 887 38.0 28,000 5.2 1104 OPERATING FUEL 1,500 5,900 4,400- 293.3- 1,500 5,900 4,400 - 293.3- 18,000 32.8 PREPARED 8/11/11, 8:00:48 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 - - DEPARTMENT 05 PUMP STATIONS - - -- ---- - -- - -- - --- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1106 SAFETY SUPPLIES 416 834 418 - 100.5- 416 834 418 - 100.5- 5,000 16.7 MATERIALS & SUPPLIES 4,249 8,180 3,931- 92.5- 4,249 8,180 3,931- 92.5- 51,000 16.0 1201 RENTS & LEASES 208 0 208 100.0 208 0 208 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 0 1,465 100.0 1,465 0 1,465 100.0 17,585 .0 1204 TUITION REIMBURSEMENT 20 0 20 100.0 20 0 20 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 3,300 2,717- 466.0- 583 3,300 2,717- 466.0- 7,000 47.1 1206 CERTIFICATION & LICENSES 92 0 92 100.0 92 0 92 100.0 1,111 .0 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 16 0 16 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 16 0 16 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 443 349 - 371.3- 94 443 349 - 371.3- 1,137 39.0 1213 MISCELLANEOUS 25 0 25 100.0 25 0 25 100.0 300 .0 OTHER EXPENSES 2,519 3,743 1,224 -48.6- 2,519 3,743 1,224- 48.6- 30,283 12.4 DEPARTMENT NET EXPENSES 221,468 189,858 31,610 14.3 221,468 189,858 31,610 14.3 3,137,859 6.1 ao PREPARED 8/11/11, 8:00:21 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 - ---- OBJ ---- -- ------- --- --- - ---------------------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE -------------- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 177,274 155,187 22,087 12.5 177,274 155,187 22,087 12.5 2,127,342 7.3 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,736,653 79,896 4.4 1,816,549 1,736,653 79,896 4.4 21,798,781 8.0 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 26,818 23,182 46.4 50,000 26,818 23,182 46.4 600,000 4.5 0105 OVERTIME 79,904 70,621 9,283 11.6 79,904 70,621 9,283 11.6 959,028 7.4 0106 STANDBY PAID 18,872 17,434 1,438 7.6 18,872 17,434 1,438 7.6 226,498 7.7 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 78,832- 0 78,832 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 196,377 79,728 28.9 276,105 196,377 79,728 28.9 3,313,357 5.9 0151 OVERTIME 15,321 4,740 10,581 69.1 15,321 4,740 10,581 69.1 183,918 2.6 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 10,333- 0 10,333 -100.0 124,000- .0 SALARIES & WAGES 2,344,860 2,207,830 137,030 5.8 2,344,860 2,207,830 137,030 5.8 28,138,924 7.8 0201 WORKERS' COMPENSATION INS 43,914 42,804 1,110 2.5 43,914 42,804 1,110 2.5 527,283 8.1 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 30,265 28,849 1,416 4.7 30,265 28,849 1,416 4.7 363,488 7.9 0204 MEDICAL & HEALTH INSUR 704,533 650,254 54,279 7.7 704,533 650,254 54,279 7.7 8,454,704 7.7 0205 RETIREMENT CONTRIBUTION 1,057,824 910,757 147,067 13.9 1,057,824 910,757 147,067 13.9 12,694,250 7.2 0206 DEFERRED COMP. CONTRIB 133,219 128,931 4,288 3.2 133,219 128,931 4,288 3.2 1,598,987 8.1 0207 DENTAL INSURANCE 77,563 72,551 5,012 6.5 77,563 72,551 5,012 6.5 931,068 7.8 0208 LONG -TERM DISABILITY INS 6,738 5,889 849 12.6 6,738 5,889 849 12.6 81,169 7.3 0209 LIFE INSURANCE 15,316 13,515 1,801 11.8 15,316 13,515 1,801 11.8 184,133 7.3 0211 ACCRUED COMPENSATED ABS 0 2,497- 2,497 .0 0 2,497- 2,497 .0 360,000 .7- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 86,664- 0 86,664 -100.0 1,040,000- .0 0213 OPEB CONTRIBUTION 4,507,200 4,507,200 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 6,489,908 6,358,253 131,655 2.0 6,489,908 6,358,253 131,655 2.0 28,692,282 22.2 TOTAL SALARY AND BENEFITS 8,834,768 8,566,083 268,685 3.0 8,834,768 8,566,083 268,685 3.0 56,831,206 15.1 a2 I PREPARED 8 /11 /11, 8:00:15 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2011 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 327,359.05 REVENUE BOND INVESTMENTS 1,794,000.00 TEMPORARY INVESTMENTS 40,800,000.00 ACCOUNTS RECEIVABLE 5,030,623.03 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 22,423.43 BOND ACCRUED INTEREST A/R 1,169.46 CAD RECEIVABLE 606,963.95 AVAD - ALHAMBRA VLY AR 1,818,114.13 DUE FROM R/E 16,304,506.79 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 65,719,243.84 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 1,263,305.36 TOTAL NET PROPERTY, PLANT & --- ---- - -- --- EQUIPMENT 1,263,305.36 TOTAL ASSETS 66,982,549.20 --- ----- - - - - -- -------------- LIABILITIES DUE TO R/E 35,032,671.93 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 581,452.96 - SALES TAX PAYABLE 594.08- (2 PREPARED 8/11/11, 8:00:15 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2011 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ REFUNDABLE CONST BONDS 92,038.40 - UNEARNED INTEREST 1,222.23 - PROJECT RETENTION PAYABLE 425,605.61 - TOTAL LIABILITIES 39,120,836.30 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,312,819.70 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 548.893.20- TOTAL FUND EQUITY 27,861,712.90- -------- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 66,982,549.20 - -------------- -------------- (2D PREPARED 8/11/11, 8:00:17 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE & 2301 SEWER SVC CHRG- COUNTY 0 4,507 4,507 .0 0 4,507 4,507 .0 6,534,000 .1 SEWER SERVICE CHARGES 0 4,507 4,507 .0 0 4,507 4,507 .0 6,534,000 .1 1500 MAIN LINES INSPECTION 15,416 1,365 14,051- 91.1- 15,416 1,365 14,051- 91.1- 185,000 .7 1600 PLAN REVIEW 7,083 2,222 4,861- 68.6- 7,083 2,222 4,861- 68.6- 85,000 2.6 1900 OVERTIME INSPECTION 2,000 0 2,000- 100.0- 2,000 0 2,000- 100.0- 24,000 .0 2100 TV REINSPECTION 83 0 83- 100.0- 83 0 83- 100.0- 1,000 .0 3800 RECLAIMED WATER SALES 0 0 0 .0 0 0 0 .0 110,000 .0 4000 FACILITIES CAPACITY FEES 364,333 488,960 124,627 34.2 364,333 488,960 124,627 34.2 4,372,000 11.2 4100 REBATES TO DISTRICT 83 0 83- 100.0- 83 0 83- 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 29,812 17,021- 36.3- 46,833 29,812 17,021- 36.3- 562,000 5.3 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 14,583 0 14,583- 100.0- 175,000 .0 4501 INTEREST INCOME 22,083 22,028 55- .2- 22,083 22,028 55- .2- 265,000 8.3 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 6,882,000 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV- CONCORD 0 0 0 .0 0 0 0 .0 2,549,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 1,666 0 1,666- 100.0- 20,000 .0 6124 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 0 0 .0 481,000 .0 OTHER REVENUES 474,163 544,387 70,224 14.8 474,163 544,387 70,224 14.8 15,712,000 3.5 FUND TOTALS 474,163 548,894 74,731 15.8 474,163 548,894 74,731 15.8 22,246,000 2.5 �y PREPARED 8/11/11, 8:03:25 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 8% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7283 FIRE PROT SYS IMPRVMT 25,000 181,000 16,817 67 175,000 490 0 490 8,183 7284 TP HAZARD ID /REMEDIATION 125,000 892,000 108,683 87 5,000 1,592 32 1,592 16,317 8213 TP SECURITY UPGRADE 162,000 184,000 12,105 8 5,000 0 0 0 149,895 SUB -TOTAL : 312,000 1,257,000 137,605 44 185,000 2,082 1 2,082 174,395 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 270,000 321,000 260,682 97 80,000 0 0 0 9,318 7241 WET WEATHER BYPASS IMPS 3,320,000 2,818,000 3,093,055 93 5,000 217,081 342 217,081 226,945 7255 PRIMARY STRUCTURE DEMO 105,000 1,354,000 121,878 116 5,000 22,806 456 22,806 16,878- 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 420,919 89 5,000 0 0 0 53,081 7276 PIPING RENOVATIONS, PH 5 2,902,000 - 2,606,000 2,033,817 70 300,000 271,037 90 271,037 868,183 7277 SCB MECHANICAL ROOM 570,000 459,000. 440,058 77 5,000 3,340 67 3,340 129,942 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 260,270 46 200,000 4,573 2 4,573 300,730 7282 PERIMETER FENCING 165,000 169,000 95,086 58 150,000 59,412 40 59,412 69,914 7285 PRIMARY TREATMENT RENOV 100,000 6,540,000 57,122 57 750,000 15,476 2 15,476 42,878 7288 PIPING RENOV PH 6 660,000 1,145,000 177,470 27 1,000,000 5,641 1 5,641 482,530 7289 POB SEISMIC UPGRADE 50,000 1,240,000 7,038 14 5,000 427 9 427 42,962 7290 OUTFALL IMPROVEMENTS -PH 6 100,000 1,085,000 106,554 107 685,000 15,356 2 15,356 6,554- 7291 PUMP /BLOWER SEISMIC UPGRD 105,000 2,155,000 75,192 72 1,000,000 1,458 0 1,458 29,808 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,164,800 73,169 73 50,000 1,623 3 1,623 26,831 7294 SEC PROCESS IMPS 50,000 1,396,000 33,959 68 5,000 1,396 28 1,396 16,041 "`J 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 5,050 4 750,000 3,331 0 3,331 114,950 p 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 4,102 3 50,000 2,849 6 2,849 145,898 SUB -TOTAL : 9,802,000 31,044,300 7,265,421 74 5,045,000 625,806 12 625,806 2,536,579 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 199,783 24 725,000 63,131 9 63,131 646,217 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 527,385 88 50,000 15,047 30 15,047 72,615 7265 TP EQUIPMENT REPLACEMENT 950,000 1,235,000 662,871 70 100,000 19,668 20 19,668 287,129 7268 TP FACILITIES RENOV 200,000 166,000 170,915 86 12,000 7,160 60 7,160 29,085 7269 TP ASSET MANAGEMENT 1,184,000 856,000 613,163 52 10,000 9,925 99 9,925 570,837 SUB -TOTAL 3,780,000 3,681,000 2,174,117 58 897,000 114,931 13 114,931 1,605,883 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 542,000 510,000 535,307 99 50,000 5,264 11 5,264 6,693 7287 TP MASTER PLAN UPDATE 65,000 600,000 60,143 93 300,000 3,535 1 3,535 4,857 SUB -TOTAL 607,000 1,110,000 595,450 98 350,000 8,799 3 8,799 11,550 SUBSTANTIALLY COMPLETE PREPARED 8/11/11, 8:03:25 CAPITAL IMPROVEMENT BUDGET - PAGE 2 PROGRAM /GM185L4 88 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP - THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 7248 STANDBY POWER FAC IMPRV 5,432,000 4,849,000 5,620,081 104 5,000 9,598 192 9,598 188,081- 7260 SOLIDS HANDLING IMPRVS 5,520,600 5,131,500 5,485,199 99 5,000 4,675 94 4,675 35,401 7264 PRIMARY TREATMENT EXPANSN 459,000 430,000 468,020 102 5,000 0 0 0 9,020 - SUB -TOTAL 11,411,600 10,410,500 11,573,300 101 15,000 14,273 95 14,273 161,700 - UNALLOCATED AUTHORIZATIONS 4,824,950 0 PROGRAM CONTINGENCY 257,050 0 Treatment Plant 30,994,600 47,502,800 21,745,893 70 6,492,000 765,891 12 765,891 9,248,707 o? G PREPARED 8/11/11, 8:03:25 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 816 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP - THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 648 3 1,000 648 65 648 19,352 5947 MANHOLE REHAB 60,000 130,000 51,391 86 21,000 0 0 0 8,609 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 356,463 51 500,000 9,698 2 9,698 343,537 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,249,203 90 1,000 33,977 398 33,977 251,797 - 5955 SUSPENDED PIPE SUPPORT 25,000 26,000 10,567 42 1,000 813 81 813 14,433 5973 NO ORINDA SEWER REN PH 4 300,000 2,150,000 124,820 42 300,000 22,638 8 22,638 175,180 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 55,164 28 _ 300,000 10,416 4 10,416 144,836 5982 PIPE BURST BLANKET 92,800 52,000 64,214 69 1,000 12,863 286 12,863 28,586 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 205,714 51 1,000 792 79 792 194,286 5989 S ORINDA SEWER REN PH5 2,757,000 2,167,800 803,693 29 1,800,000 12,118 1 12,118 1,953,307 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 669,607 24 1,790,000 43,932 3 43,932 2,095,073 5991 P.H. SEWER RENOV PH 2 400,000 2,143,300 132,194 33 10,000 0 0 0 267,806 5992 W CREEK SEWER REN, PH 8 400,000 2,149,700 434,262 109 1,800,000 30,881 2 30,881 34,262- 5993 FORCEMAIN ASSESSMENT 100,000 45,000 57,717 58 10,000 2,127 21 2,127 42,283 5999 CIPP BLANKET CONTRAST 92,200 26,000 3,161 3 1,000 0 0 0 89,039 SUB -TOTAL : 10,812,680 21,126,400 5,218,818 48 6,537,000 180,903 3 180,903 5,593,862 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 74,890 50 100,000 472 1 472 75,110 5965 COLLECTION SYSTM PLANNING 1,070,000 988,000 912,538 85 180,000 28,292 16 28,292 157,462 5983 FERROUS PIPE COROSION CTL 25 -,000 31,000 24,469 98 5,000 0 0 0 531 6001 MARTINEZ FACILITIES PLAN 25,000 25,000 20,268 81 5,000 5,011 100 .5,011 4,732 SUB -TOTAL 1,270,000 1,554,000 1,032,165 81 290,000 33,775 12 33,775 237,835 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 124,443 62 - 150,000 0 0 0 75,557 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,564,000 1,182,621 82 1,000 4,919 492 4,919 264,379 5994 LAF -P HILL RD TRUNK SEWER 1,845,000 2,411,000 454,854 25 1,900,000 49,866 3 49,866 1,390,146 6499 VISTA DEL ORINDA CAD 165,000 0 0 0 0 0 0 0 165,000 SUB -TOTAL 3,657,000 5,629,000 1,761,918 48 2,051,000 54,785 3 54,785 1,895,082 PUMPING STATIONS 5941 PS EQUIP 4 PIPING REPL 375,000 770,000 366,661 98 70,000 0 0 0 8,339 5995 SR AND MTZ BYPASS PUMPS 55,000 351,000. 36,126 66 300,000 732 0 732 18,874 6003 SR PS DRY WTHR PUMP RPLCM 25,000 579,000 0 0 0 0 0 0 25,000 SUB -TOTAL 455,000 1,700,000 402,787 89 370,000 732 0 732 52,213 OTHER PROJECTS 5997 CNWS FACILITY PLAN 160,000 100,000 119,568 75 55,000 2,968 5 2,968 40,432 PREPARED 8/11/11, 8:03:25 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 8% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET SUB -TOTAL : 160,000 100,000 119,568 75 55,000 2,968 5 2,968 40,432 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 578,243 88 13,000 2,535 20 2,535 77,757 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 0 0 0 20,194 SUB -TOTAL : 814,900 580,000 716,949 88 13,000 2,535 20 2,535 97,951 UNALLOCATED AUTHORIZATIONS 7,903,870 0 PROGRAM CONTINGENCY 545,450 0 Collection System 25,618,900 30,689,400 9,252,205 36 9,316,000 275,698 3 275,698 16,366,695 PREPARED 8/11/11, 8:03:25 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 8% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8511 2010 -11 EQUIP & VEHICLES 446,700 446,700 357,972 80 0 0 0 0 88,728 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 0 0 898,930 0 0 0 898,930 SUB -TOTAL 1,345,630 1,345,630 357,972 27 898,930 0 0 0 987,658 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 4,963,000 5,052,000 4,501,323 91 602,000 44,829 7 44,829 461.,677 8227 GDI TREATMENT PLANT 500,000 500,000 219,287 44 100,000 0 0 0 280,713 8232 GDI /SMMS REPLACEMENT 200,000 400,000 6,392 3 190,000 6,392 3 6,392 193,608 SUB -TOTAL 5,1563,000 5,952,000 4,727,002 84 892,000 51,221 6 51,221 935,998 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVELOPMENT 300,000 257,000 136,162 45 30,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,138,000 564,128 85 110,000 5,521 5 5,521 98,872 8219 HOB IMPROVEMENTS 795,000 1,138,000 607,760 76 399,000 5,860 2 5,860 187,240 8221 POD IMPROVEMENTS PROGRAM 497,000 394,000 129,243 26 20,000 0 0 0 367,757 8223 DISTRICT PROP SAFETY IMP 30,000 124,000 13,380 45 15,000 0 0 0 16,620 8224 DIST RENTAL PROPERTY IMP 45,000 107,000 40,440 90 29,000 0 0 0 4,560 ^ 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 234,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 970,000 2,523,000 471,554 49 510,000 5,837 1 5,837 498,446 8228 DISTRICT EASEMENT ACQUIS 250,000 432,.500 241,345 97 100,000 11,395- 11- 11,395- 8,655 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 106,546 82 65,000 208 0 208 23,454 8230 CAPITAL LEGAL SERVICES 210,000 560,000 45,856 22 70,000 100 0 100 164,144 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 8,257 13 50,000 427 1 427 56,743 9999 CAPITAL PROJECT CLEARING 0 10,000 77,834 0 1,000 77,833 783 77,833 77,834 - SUB -TOTAL : 4,078,000 7,835,500 2,533,666 62 1,584,000 84,391 5 84,391 1,544,334 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,654,000 11,626,716 83 2,025,000 58,602 3 58,602 2,306,284 SUB -TOTAL : 13,933,000 13,654,000 11,626,716 83 2,025,000 58,602 3 58,602 2,306,284 UNALLOCATED AUTHORIZATIONS 2,345,470 0 PROGRAM CONTINGENCY 197,600 0 General Improvements 27,562,700 28,787,130 19,245,356 70 5,399,930 194,214 4 194,214 8,317,344 PREPARED 8/11/11, 8:03:25 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 8t OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2011 -------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water --------- ---------------- ------ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED _ PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD --------------- MONTH -- BUDGET ------ ------- URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 968,639 93 310,000 10,102 3 10,102 72,361 7259 RECYCLED WATER PLANNING 809,500 1,252,000 797,382 99 55,000 15,291 28 15,291 12,118 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 201,489 88 60,000 2,113 4 2,113 28,511 SUB -TOTAL : 2,100,500 2,890,000 1,977,594 94 430,000 27,506 6 27,506 122,906 UNALLOCATED AUTHORIZATIONS 204,250 0 PROGRAM CONTINGENCY 10,750 0 Recycled Water 2,315,500 2,890,000 1,977,594 85 430,000 27,506 6 27,506 337,906 GRAND TOTAL 86,491,700 109,869,330 52,221,048 0 21,637,930 1,263,309 0 1,263,309 34,270,652 30 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JULY. 2011 DATE OF INVESTMENTS NO. ISSUER TYPE PURCHASE MATURITY RATE 519 State of Calif. LAIF 8/86 -2/90 - - -- 880 Toyota Motor Credit Comm Pa 04/25/11 07/25111 881 Bank of America Comm Pa 04125111 07/25111 882 U.S. GOVT T -Bill 04/25111 10/20/11 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of July, 2011 was 0.385 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.3286 %. (5) The market value of the portfolio on July 31, 2011 was $40,853,990.41. 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. INTEREST INCOME ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE (1) 35,800,000 39,100,000 (3,300,000) 35,800,000 35,856,437.63 12,585.81 0.00 12,585.81 0.250 4,996,840 5,000,000 (5,000,000) 0 0.00 833.33 0.00 833.33 0.220 4,997,219 5,000,000 (5,000,000) 0 0.00 733.33 0.00 733.33 0.112 4,997,281 5,000,000 5,000,000 4,997,552.78 473.61 0.00 473.61 (13, 300, 000 ) (4) 50,791,340 54,100,000 0 40,800,000 40,853,990.41 14,626.08 0.00 14,626.08 (3) (5) (6) 5,766.65 5,766.65 20,392.73 0.00 20,392.73 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of July, 2011 was 0.385 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.3286 %. (5) The market value of the portfolio on July 31, 2011 was $40,853,990.41. 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 JULY, 2011 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE Series A Proceeds State of Ca. LAIF 11/24/09 - - -- (1) 1,794,000 3,247,000 (1,453,000) 1,794,000 1,796,828.19 (4) 954.44 954.44 Series B Proceeds State of Ca. LAIF 12/03/09 0 0 0 0.00 (4) 0.00 (3) 1,794,000 3,247,000 (1,453,000) 1,794,000 1,796,828.19 954.44 0.00 954.44 (2) 680.74 680.74 1,635.18 0.00 1,635.18 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of July, 2011 was 0.3851/. (2) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (3) The weighted average yield of the total Sewer Construction portfolio is 0.385% (4) The market value of the portfolio on July 30, 2011 was $1,796,828.19. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 8/11/11, 8:00:15 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2011 003 SELF - INSURANCE CURRENT ASSETS CASH 56,196.03 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST A/R 1,740.22 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,009,262.70 DUE FROM SIC _ 27,220.72 DUE FROM DEBT FUND .00 TOTAL ASSETS -------- - - ---- 5,594,419.67 -- -- ---- - - - - -- LIABILITIES DUE TO R/E 418,096.37 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 4,317.95 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,422,414.32 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 33 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,342,208.20 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 422,377.32 REVENUE SUMMARY 852,174.47 - TOTAL FUND EQUITY 4,172,005.35 - TOTAL LIABILITIES AND FUND EQUITY -------- - - -- -- 5,594,419.67- PREPARED O8 /11 /11, 08:01:17 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 01/2012 PERIOD ENDING: 07/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- --- - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET 350 463 113 32.29 350 463 113 32.29 4,200 11.02 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 350 463 113 32.29 350 463 113 32.29 4,200 11.02 833 1,111 278 33.37 833 1,111 278 33.37 10,000 11.11 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 833 1,111 278 33.37 833 1,111 278 33.37 10,000 11.11 483 600 117 24.22 483 600 117 24.22 5,800 10.34 0 0 0 .00 0 0 0 .00 0 .00 850,000 850,000 0 .00 850,000 850,000 0 .00 850,000 100.00 0 0 0 .00 0 0 0 .00 25,000 .00 850,483 850,600 117 .01 850,483 850,600 117 .01 880,800 96.57 ----- - - - - -- 851,666 ------- - - - - -- ------ 852,174 - - - - -- 508 --- - - - - -- ------ .06 - - - - -- 851,666 ------------ ------------ 852,174 508 --- - - - - -- ------ .06 - - - - -- 895,000 --- - - - - -- 95.21 5 PREPARED O8 /11 /11, 08:01:13 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING SVS 1426 CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 01/2012 PERIOD ENDING: 07/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET - Actual Variance % Budget Actual Variance % BUDGET % 20,833 4,281 16,552 79.45 20,833 4,281 16,552 79.45 250,000 1.71 2,083 0 2,083 100.00 2,083 0 2,083 100.00 25,000 .00 7,083 0 7,083 100.00 7,083 0 7,083 100.00 85,000 .00 29,999 4,281 25,718 85.73 29,999 4,281 25,718 85.73 360,000 1.19 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 4,166 0 4,166 100.00 50,000 .00 1,666 0 1,666 100.00 1,666 0 1,666 100.00 20,000 .00 5,832 0 5,832 100.00 5,832 0 5,832 100.00 70,000 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0. 0 .00 0 0 0 .00 10,000 .00 416 0 416 100.00 416 0 416 100.00 5,000 .00 415,000 337,140 77,860 18.76 415,000 337,140 77,860 18.76 415,000 81.24 118,500 80,956 37,544 31.68 118,500 80,956 37,544 31.68 118,500 68.32 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 1,000 .00 533,916 ----------- 418,096 115,820 21.69 533,916 418,096 115,820 21.69 549,500 76.09 569,747 ---- --------- -- 422,377 ---- ----- 147,370 --------- ------------ 25.87 569,747 ------------ ------------ 422,377 147,370 --------- --------- 25.87 -- --------- 979,500 43.12 035- CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JULY, 2011 INVESTMENTS INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 10/99- - - - - - -- (1) 4,600,000 4,600,000 (100,000) 4,500,000 4,507,094.12 1,502.03 0.00 1,502.03 (3) 4,600,000 4,600,000 (100,000) 4,500,000 4,507,094.12 1,502.03 0.00 1,502.03 (2) 672.44 672.44 2,174.47 0.00 2,174.47 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of July, 2011 was 0.385°/x. r (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 0.385 %. (4) The market value of the portfolio on July, 2011 was $4,507,094.12. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 8 /11 /11, 8:00:15 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 1/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2011 004 DEBT SERVICE 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 43,879,753.87 DUE FROM S/C 2,960,030.37 DUE FROM S/I .00 TOTAL ASSETS -- ------------ 52,718,446.62 LIABILITIES DUE TO R/E .00 DUE TO S/C .00 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 52,648,980.95 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 69,465.67- REVENUE SUMMARY .00 TOTAL FUND EQUITY 69,465.67 - TOTAL LIABILITIES AND FUND EQUITY --- ----- - - - - -- 52,718,446.62 - -------------- -------------- (?9 PREPARED 08/11/11, 08:01:10 PROGRAM DEBTREV ACCOUNT DESCRIPTION 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOND INTEREST INCOME 4551 2002 BOND INTEREST INCOME 4552 RECYC H2O LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 07/31/2011 PAGE 1 ACCOUNTING PERIOD 01/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 217,630 .00 0 0 0 .00 0 0 0 .00 5,323,090 .00 0 0 0 .00 0 0 0 .00 5,540,720 .00 --- --- - - - - -- 0 ------- - - - - -- ---- 0 -- - - - - -- --- 0 - - - - -- ----- .00 - - - - -- 0 ------------ ------ 0 - - - - -- --- 0 - - - - -- .00 ------ - - - - -- -- 5,540,720 - - - ---- .00 PREPARED O8 /11 /11, 08:01:06 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 07/31/2011 PAGE 1 ACCOUNTING PERIOD 01/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance Budget Actual Variance BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 30,773 .00 0 69,466- 69,466 .00 0 69,466- 69,466 .00 1,888,601 3.68- 0 69,466- 69,466 .00 0 69,466- 69,466 .00 1,919,374 3.62- ------------ 0 ------- - - - - -- ------ 69,466- - - - - -- --------- 69,466 ------ .00 - - - - -- 0 ------ - - - - -- ------------ 69,466- --------- 69,466 .00 ------ - - - - -- --- 1,919,374 - - - - -- 3.62-