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HomeMy WebLinkAbout03.c. Receive August 2011 Financial StatementsCENTRAL CONTRA COSTA SANITARY DISTRICT September 15, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF ell, FROM: JAMIE KINGGI�/�yy' � SUBJECT: O & M Expense V /9riance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2011: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Utilities 717,201 359,074 358,127 Lower expense from delay in August billing. Repairs & Maintenance 590,325 345,323 245,002 Lower due to budget spread over 12 months versus actual expense occuring sporadically throughout the year. Outside Services 473,474 291,766 181,708 Mostly due to Technical Services expense lower than budgeted so far. Expenses are typically lower in the beginning of the fiscal year. Materials & Supplies 320,672 216,877 103,795 Lower due to budget spread over 12 months versus actual expense occuring sporadically throughout the year. Other Expenses 305,763 129,501 176,262 Lower due to budget spread over 12 months versus actual expense occuring sporadically throughout the year. •W n CENTRAL CONTRA COSTA SANITARY DISTRICT September 15, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING !!a1­4 SUBJECT: Sewer Constevenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2011: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 728,666 957,709 229,043 Two large payments (Safeway and a 48 -unit apartment complex in San Ramon) recorded in August. FINANCIAL STATEMENT SUMMARY August, 2011 O & M Revenue Aug -11 Actual Budget Variance O & M Expenses 4,426 5,394 968 17.9% 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 r Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Self- Insurance Expense Other Expenses Prepared by: T. Smitheyy _ ryU- YEAR -TO -DATE Actual Budget Variance 455 222 232 104.4% YEAR -TO -DATE Actual Budget Variance 13,844 15,382 1,538 10.0% YEAR -TO -DATE Variance Sewer Construction 287 0 100 358 245 54 23 182 104 176 1,529 N N N N i 1,529 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAW yield as of August, 2011 was 0.408 %. Revenue 1,114 Expense 5,175 Over /Under 4061 PREPARED 9/09/11, 11:47:46 2012 STATEMENT OF NET ASSETS PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2011 ____________________________________________________________ _______________________________ 001 RUNNING EXPENSE CURRENT ASSETS CASH 651,993.40 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 10,214,764.90 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 5,148.25 ACCOUNTS RECEIVABLE -COBRA 2,011.85 A /R -SSC DIRECT BILL .00 COMPUTER PURCHASE PROGRAM 9,682.41 DEPOSITS TO BANK ESCROW 101,432.20 PREPAID INSURANCE .00 PREPAID EXPENSES 754,451.59 PREPAID RETIREMENT 11,483,674.24 SUPPLIES & MATERIAL INV 1,837,091.55 DUE FROM S/C 46,008,121.56 DUE FROM S/I 418,096.37 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 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 6,031,676.30 - TREATMENT PLANT 287,537,513.06 ACC DEPR- TREATMENT PLANT 161,800,408.80 - 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 47,111,301.53 - CONSTRUCTION IN PROGRESS 22,632,142.11 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 30,810,470.22- 71,490,468.32 593,461,790.81 664,952,259.13 PAGE 1 ACCOUNTING PERIOD 2/2012 0 PREPARED 9/09/11, 11:47:46 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L 149,323,146.46 ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT 87,666,095.51 _ AS OF 8/31/2011 _____________________________________________________________________________________________________ 001 RUNNING EXPENSE _________________________________________________________________________________________________________ 75,301,279.00 ___ ___ ___________________ _ _ _ ___ ___________________ __ ______ DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 43,879,753.87 - ACCOUNTS PAYABLE 386,049.BB- SALES TAX PAYABLE 22,873.00 - ACCRUED WAGES PAYABLE 834,696.63 - 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 965,664.32 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,114.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET 725.36 - OCCUPATIONAL HEALTH .00 DISABILITY INS 226.09 LIFE INS 79.52 - DELTA DENTAL 279.20 POST EMP. BENEFIT -OPEB. 2,839,264.38 - CAFETERIA PLAN PAYABLE 75,083.14 - PERMIT CLEARING 9.00 - WORKERS' COMP INS PAYABLE 325,236.3B ACCRUED COMPENSATED ARE. 5,044,456.99 - REFUNDABLE DEPOSITS 82,979.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 51,446.17 - REIMBURSEMENT FEES 74,569.52- TOTAL LIABILITIES 85,767,756.35- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 CONTRIBUTED SEWER LINES 149,323,146.46 - CAPITAL COST SHARING 87,666,095.51 - STATE 6 FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 270,364,806.74 - AVAILABLE FUND BALANCE 9,91B,761.39- EXPENDITURE SUMMARY 13,844,177.60 REVENUE SUMMARY 454,591.26- TOTAL FUND EQUITY 579,184,502.78- TOTAL LIABILITIES AND FUND EQUITY. 664,952,259.13- C-�j PREPARED 9/09/11, 11:47:48 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 __________________________________________________________________________________________________________________ FUND 001 RUNNING EXPENSE OBS ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR -TO- DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE F ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 8,391 19,189 8,796 104.8 16,782 45,721 28,939 172.4 100,700 45.4 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 0 0 .0 48,569,200 .0 2400 SEWER SVC CHRG- DIRECT 0 2,384- 2,384- .0 0 3,970 3,970 .0 841,300 .5 2500 .SEWER SVC CHRG -PRIOR YEAR 2,216- 0 2,216 100.0- 4,432- 0 4,432 100.0- 26,600- .0 SEWER SERVICE CHARGES 6,175 14,803 8,628 139.7 12,350 49,691 37,341 302.4 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 14,238 155 1.1 28,166 57,505 29,339 104.2 169,000 34.0 1700 SEPTIC TANK DUMPING 6,083 5,738 345- 5.7- 12,166 9,852 2,314- 19.0- 73,000 13.5 1900 OVERTIME INSPECTION 1,083 2,163 1,060 99.7 2,166 2,911 745 34.4 13,000 22.4 2000 SIDE SEWER INSPECTION 31,250 34,206 2,956 9.5 62,500 90,160 27,680 44.3 375,000 24.0 2700 SALES 166 0 166 - 100.0- 332 0 332 - 100.0- 2,000 .0 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 4,000 0 4,000- 100.0- 145,000 .0 3000 INDUSTRIAL PERMIT FEES 0 3,600- 3,600- .0 0 163 163 .0 105,000 .2 3200 NEW INDUSTRY PERMIT FEES 666 1,035 369 55.4 1,332 1,311 21- 1.6- 8,000 16.4 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 22,000 .0 3500 LEASE RENTAL INCOME 45,250 25,157 20,093- 44.4- 90,500 52,544 37,956- 41.9- 603,000 8.7 3600 PRETREATMENT PROGRAM FINE 0 968 968 .0 0 968 968 .0 2,000 48.4 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 240,000 .0 4300 ANNEXATION CHARGES 1,275 1,200 75- 5.9- 2,550 3,600 1,050 41.2 15,300 23.5 4500 INTEREST INCOME 0 4 4 .0 0 9 9 .0 108,000 .0 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 173,874 173,874 .0 0 173,674 173,874 .0 0 .0 5500 STORMWATER PROGRAM 0 0 0 .0 0 0 0 .0 210,000 .0 5600 HOUSE HAZARD WASTE REIMB 3,000 4,132 1,132 37.7 6,000 7,056 1,056 17.6 769,805 .9 6000 MISCELLANEOUS INCOME 0 2,940 2,940 .0 0 4,758 4,758 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 - 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 332 169 163- 49.1- 2,000 8.5 OTHER REVENUES 105,022 262,055 157,033 149.5 210,044 404,900 194,856 92.8 2,862,105 14.1 FUND TOTALS 111,197 276,858 165,661 149.0 222,394 454,591 232,197 104.4 62,198,705 .7 �J PREPARED 9/09/11, 11:47:49 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 17& OF YEAR LAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 OBG ------------- ------ - - - - -- MONTH-TO- DATE------- - - - - -- _______________________ _________________________ -------- - - - - -- YEAR -TO- DATE-------- - - - - -- __________ ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE i BUDGET ACTUAL VARIANCE . % BUDGET 8 0101 SALARIES & WAGES- MGMNT. 177,274 154,856 22,418 12.6 .354,548 310,042 44,506 12.6 2,127,342 14.6 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,692,135 124,414 6.8 3,633,098 3,428,785 204,313 5.6 21,798,781 15.7 0103 SALARIES & WAGES -COMP ASS 50,000 29,083 20,917 41.8 100,000 55,901 44,099 44.1 600,000 9.3 0105 OVERTIME - 79,904 56,604 23,300 29.2 159,808 127,226 32,582 20.4 959,028 13.3 0106 STANDBY PAID 16,872 14,556 4,316 22.9 37,744 31,991 5,753 15.2 226,498 14.1 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 157,664- 0 157,664 -100.0 946,000- .0 SALARIES & WAGES 2,063,767 1,947,234 116,533 5.6 4,127,534 3,953,945 173,589 4.2 24,765,649 16.0 0201 WORKERS' COMPENSATION 41,567 37,590 3,977 9.6 83,134 79,166 3,968 4.8 499,034 15.9 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 MEDICARE 26,561 25,498 1,063 4.0 53,122 51,679 1,443 2.7 318,949 16.2 0204 MEDICAL AND HEALTH INSUR 658,622 609,942 48,680 7'.4 1,317,244 1,230,152 87,092 6.6 7,903,688 15.6 0205 RETIREMENT CONTRIBUTION 931,976 787,683 144,293 15.5 1,863,952 1,621,871 242,081 13.0 11,183,955 14.5 0206 DEFERRED COMP. CONTRIB 117,702 105,519 12,183 10.4 235,404 223,766 11,638 4.9 1,412,684 15.8 0207 DENTAL INSURANCE 72,326 67,952 4,374 6.0 144,652 137,037 7,615 5.3 868,143 15.8 0208 LONG -TERM DISABILITY INS 5,945 5,057 888 14.9 11,890 10,346 1,544 13.0 71,574 14.5 0209 LIFE INSURANCE 14,046 12,453 1,593 11.3 28,092 25,172 2,920 10.4 168,802 14.9 0211 ACCRUED COMPENSATED ADS 0 465- 465 .0 0 - 2,962- 2,962 .0 360,000 .8- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 173,328- 0 173,328 -100.0 1,040,000- .0 0213 ORES CONTRIBUTION 0 0 0 10 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 1,782,081 1,651,229 130,852 7.3 8,071,362 7,883,427 187,935 2.3 26,284,029 30.0 0250 CAPITALIZED ADM OVERHEAD 314,831- 319,980- 5,149 1.6- 629,662- 555,287- 74,375- 11.8 3,778,069- 14.7 CAPITALIZED ADM OVERHEAD 314,831- 319,980- 5,149 1.6- 629,662- 555,287- 74,375- 11.8 3,778,069- 14.7 TOTAL LABOR CHARGES 3,531,017 3,278,483 252,534 7.2 11,569,234 11,282,085 267,149 2.5 47,271,609 23.9 0301 DIRECTOR MEETING FEES 5,299 1,799 3,500 66.1 10,598 8,374 2,224 21.0 63,595 13.2 0302 BOARD TRAINING AND CONE 3,833 3,047 786 20.5 7,666 4,720 2,946 38.4 46,000 10.3 0303 BOARD HEALTH BENEFITS 10,201 7,771 2,430 23.8 20,402 16,346 4,056 19.9 122,422 13.4 DIRECTOR FEES & EXPENSES 19,333 12,617 6,716 34.7 38,666 29,440 9,226 23.9 232,017 12.7 0402 LIME 23,000 17,758 5,242 22.8 47,000 21,831 25,169 53.6 227,000 9.6 0403 POLYMER 41,416 65,626 24,210- 58.5- 82,832 75,048 7,784 9.4 497,000 15.1 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 9,332 0 9, 332 100.0 56,000 .0 0406 OTHER CHEMICALS 49,999 53,276 3,277- 6.6- 100,002 68,616 31,386 31.4 600,000 11.4 0407 HYPOCHLORITE 32,583 35,066 2,483- 7.6- 65,166 38,862 26,304 40.4 391,000 9.9 CHEMICALS 151,664 171,726 20,062- 13.2- 304,332 204,357 99,975 32.9 1,771,000 11.5 0501 ELECTRICAL 117,613 57,005 60,608 51.5 117,613 56,970 60,643 51.6 934,500 6.1 0502 NATURAL GAS 461,247 204,893 256,354 55.6 461,830 204,893 256,937 55.6 2,771,000 7.4 0503 LAND -FILL GAS 85,666 47,580 38,086 44.5 85,666 47,580 38,086 44.5 514,000 9.3 0504 WATER 7,998 10,185 2,187- 27.3- 13,580 12,134 1,446 10.6 92,000 13.2 0505 TELEPHONE 19,256 18,716 540 2.8 38,512 37,497 1,015 2.6 231,100 16.2 UTILITIES 691,780 338,379 353,401 51.1 717,201 359,074 358,127 49.9 4,542,600 7.9 0 PREPARED 9/09/11, 11:47:49 SUMMARY REPORT BY PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT OBJ ____ _ ________ NO ACCOUNT TITLE BUDGET 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 0602 VEHIC /EQUIP REPAIR MAINT 7,500 0603 GENERAL REPAIRS & MAINT 79,702 0604 OUTSIDE REPAIRS & MAINT. 160,495 0605 COMPUTER REPAIRS & MAINT 31,990 0606 REAL PROPERTY REPAIRS 3,333 REPAIRS & MAINTENANCE 293,124 0701 ASH REMOVAL 13,250 0702 SLUDGE REMOVAL 2,083 0703 GRIT REMOVAL 6,666 0704 JANITORIAL & REFUSE REMOV 20,667 0705 SPOILS REMOVAL 2,500 0706 HAZARDOUS WASTE DISPOSAL 38,932 0707 MOBILE COLLECTION -HHW 0 HAULING & DISPOSAL 84,098 0801 PROFESSIONAL SERVICES 9,795 0802 LEGAL SERVICES -BOARD 5,166 0803 LEGAL SERVICES -STAFF 30,087 PROFESSIONAL & LEGAL SERV 45,048 0901 OUTSIDE SAFETY SERVICES 9,457 0902 TECHNICAL SERVICES 198,057 0903 DATA PROCESSING SERVICES 0 0904 OTHER PUBLIC AGENCY SERVE 48,416 0905 REPROGRAPHIC SERVICES 1,599 0906 RECRUITMENT 6,833 OUTSIDE SERVICES 264,362 1001 SELF - INSURANCE EXPENSE 0 SELF - INSURANCE EXPENSE 0 1101 OFFICE EQUIPMENT /SUPPLIES 16,252 1102 GASOLINE, OIL & FUEL 18,620 1103 OPERATING SUPPLIES 97,661 1104 OPERATING FUEL 4,833 1105 LABORATORY SUPPLIES 12,333 1106 SAFETY SUPPLIES 9,604 1108 INVENTORY OVER /SHORT 0 MATERIALS & SUPPLIES 159,303 1201 RENTS & LEASES 17,331 1202 PUBLIC AGENCY FEES 33,121 1203 PUBLIC INFORMATION 32,540 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2012 PERIOD ENDING: 8/31/2011 ______________________________ ONTH -TO- DATE------- - - - - -- -------- _______________ - - - - ________________ -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACTUAL ----------------------------- VARIANCE % BUDGET ________ ...... ACTUAL ----------------- VARIANCE S _------ BUDGET % ..... __ 6,813 3,291 32.6 20,208 8.398 11,810 58.4 121,250 6.9 9,143 1,643- 21.9- 15,000 10,795 4,205 28.0 90,000 12.0 53,676 26,026 32.7 159,404 81,421 77,983 48.9 956,500 8.5 66,477 94,018 58.6 320,867 117,442 203,425 63.4 1,926,100 6.1 34,299 2,309- 7.2- 68,180 125,122 56,942- 83.5- 394,911 31.7 800 2,533 76.0 6,666 2,145 4,521 67.8 40,000 5.4 171,208 121,916 41.6 590,325 345,323 245,002 41.5 3,528,761 9.8 12,312 938 7.1 26,500 18,113 8,387 31.6 159,000 11.4 0 2,083 100.0 4,166 0 4,166 100.0 25,000 .0 2,735 3,931 59.0 13,332 2,735 10,597 79.5 80,000 3.4 20,602 65 .3 41,334 38,336 2,998 7.3 240,050 15.5 0 2,500 100.0 5,000 0 5,000 100.0 30,000 .0 11,268 27,664 71.1 39,864 17,066 22,798 57.2 511,200 3.3 0 0 .0 0 0 0 .0 35,000 .0 46,917 37,181 44.2 130,196 76,250 53,946 41.4 1,088,250 7.0 9,339 456 4.7 19,590 11,815 7,775 39.7 117,560 10.1 840- 6,006 116.3 10,332 11,219 887- 8.6- 62,000 18.1 14,071 16,016 53.2 52,708 36,462 16,226 30.8 361,100 10.1 22,570 22,478 49.9 82,630 59,516 23,114 28.0 540,660 11.0 12,095 2,638- 27.9- 18,914 20,762 1,848- 9.8- 121,000 17.2 112,140 85,917 43.4 386,114 205,306 180,808 46.8 2,376,850 8.6 0 0 .0 0 0 0 .0 400 .0 32,716 15,700 32.4 51,582 38,478 13,104 25.4 318,250 12.1 604 995 62.2 3,198 636 2,562 80.1 19,200 3.3 17,652 10,819 - 158.3- 13,666 26,584 12,918- 94.5- 82,000 32.4 175,207 89,155 33.7 473,474 291,766 181,708 38.4 2,917,700 10.0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 6,625 9,627 59.2 32,504 12,174 20,330 62.5 195,100 6.2 7,706 10,914 58.6 37,240 14,150 23,090 62.0 223,450 6.3 113,795 16,134- 16.5- 197,822 153,139 44,683 22.6 1,185,700 12.9 0 4,833 100.0 9,666 5,900 3,766 39.0 58,000 10.2 18,960 6,627- 53.7- 24,666 22,307 2,359 9.6 148,000 15.1 8,772 832 8.7 18,774 10,963 7,811 41.6 115,495 9.5 456- 456 .0 0 1,756- 1,756 .0 0 .0 155,402 3,901 2.4 320,672 216,877 103,795 32.4 1,925,745 11.3 6,620 10,711 61.8 - 34,662 16,008 16,654 48.0 213,110 8.5 2,318 30,803 93.0 66,242 2,318 63,924 96.5 406,735 .6 11,819 20,721 63.7 65,080 61,606 3,474 5.3 390,500 15.8 PREPARED 9/09/11, 11:47:49 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 17& OF YEAR LAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY ____________________________________________________ DISTRICT PERIOD ENDING: 8/31/2011 OBS _____________________ ------- - - - - -- MONTH -TO- DATE------- - - - - -- __________ -------- - - - __---- ___________ - -- YEAR -TO- DATE-------- - - - - -- ANNUAL _ NO ACCOUNT TITLE _____________________________________________________________________________________________________ BUDGET ACTUAL VARIANCE & BUDGET ACTUAL VARIANCE ______________________ % BUDGET ___ i ______ 1204 TUITION REIMBURSEMENT 3,059 1,600 1,459 47.7 6,118 1,600 4,518 73.8 46,750 3.4 1205 TECH TRAIN, CONE S MEETS 26,636 19,275 7,361 27.6 52,272 24,503 27,769 53.1 313,625 7.8 1206 CERTIFICATION 6 LICENSES 1,225 694 531 43.3 3,423 2,173 1,250 36.5 17,178 12.6 1207 CLAIMS 841 110 731 86.9 882 110 772 87.5 10,100 1.1 1200 SUBSCRIPTION /PUBLICATION 2,753 599 2,154 78.2 5,506 701 4,805 87.3 34,148 2.1 1209 MILEAGE REIMBURSEMENTS 495 28 467 94.3 990 210 780 78.8 6,040 3.5 1210 PUBLIC NOTICES 411 0 411 100.0 822 0 822 100.0 4,950 .0 1211 OUTSIDE ORGANIZATION FEES 22,961 5,000 17,961 78.2 45,922 - 7,433 38,489 83.8 286,900 2.6 1212 EMPLOYEE MEMBERSHIPS 4,043 2,190 1,853 45.6 7,086 6,849 237 3.3 38,632 17.7 1213 MISCELLANEOUS 2,688 3,111 423- 15.7- 5,376 3,990 1,386 25.8 32,350 12.3 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMS 5,691 0 5,691 100.0 11,382 0 11,382 100.0 71,300 .0' OTHER EXPENSES 153,795 53,364 100,431 65.3 305,763 129,501 176,262 57.6 1,872,318 6.9 NET EXPENSES 5,393,524 4,425,873 967,651 17.9, 15,382,493 13,844,189 1,538,304 10.0 66,540,660 20.8 TOTAL EXPENSE 5,393,524 4,425,873 967,651 17.9 15,382,493 13,844,189 1,538,304 10.0 66,540,660 20.8 9 PREPARED 9/09/11, 11:47:49 -------------- PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT __________ OBJ _______________________________ --- - - - - -- NO __________ ACCOUNT TITLE ____________ ___________________ BUDGET 1420 LOSSES .- 20,833 1421 LEGAL SERVICES 6,249 1422 TECHNICAL SERVICES 9,165 1423 LIABILITY INSURANCE 0 1424 PROPERTY INSURANCE 0 1425 INSURANCE CONSULTING SVS 0 1426 CLAIMS ADJUSTMENT 0 INSURANCE PREMIUMS 36,247 NET EXPENSES 36.247 SELF INSURANCE EXPENSE REPORT 17% OF YEAR LAPSED PERIOD ENDING: 8/31/2011 _______ ____________________ NTH -TO- DATE------- - - - - -- ---- - - - - -- ACTUAL VARIANCE 8 BUDGET _____ _________ ______ ________________ 2,666 18,167 87.2 41,666 0 6,249 100.0 12,498 5,654 3,511 38.3 18,330 0 0 .0 415,000 0 0 .0 118,500 0 0 .0 0 0 0 .0 0 6,320 27,927 77.0 605,994 8,320 27,927 77.0 605,994 PAGE 4 ACCOUNTING PERIOD 2/2012 EAR-TO-DATE -------------- ANNUAL ACTUAL VARIANCE t BUDGET 8 6,947 34,719 83.3 250,000 2.8 0 12,498 100.0 85,000 .0 5,654 12,676 69.2 110,000 5.1 337,140 77,860 18.8 415,000 81.2 80,956 37,544 31.7 118,500 68.3 0 0 .0 0 .0 0 0 .0 1,000 .0 430,697 175,297 28.9 979,500 44.0 430,697 175,297 28.9 979,500 44.0 C7) PREPARED 9/09/11, 11:47:49 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------------------------------- OBJ --- - - - - -- NO ACCOUNT TITLE BUDGET ----------------------------------------- 1250 1998 BOND INTEREST EXP 0 1251 2002 BOND INTEREST EXP 0 1252 RECYC H2O INTEREST EXP 0 1253 2009 BOND DEBT EXPENSE 330,733 OTHER EXPENSES 330,733 SELF INSURANCE EXPENSE REPORT PAGE 5 178 OF YEAR LAPSED ACCOUNTING PERIOD 2/2012 PERIOD ENDING: 8/31/2011 --------------------------------------------------------------------------------------- MONTH-TO- DATE------- - -v - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET F 0 0 .0 0 0 0 .0 0 .0 0 0 .0 0 0 0 .0 0 .0 0 0 .0 0 0 0 .0 30,773 .0 400,198 69,465- 21.0- 330,733 330,733 0 .0 1,886,601 17.5 400,198 69,465- 21.0- 330,733 330,733 0 .0 1,919,374 17.2 NET EXPENSES 330,733 400,198 69,465- 21.0- 330,733 330,733 0 .0 1,919,374 17.2 a PREPARED 9/09/11, 11:47:48 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 ---------------------------------------------------- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE B BUDGET & SALARIES & WAGES 427,321 400,769 26,552 6.2 854,642 802,098 52,544 6.1 5,127,961 15.6 EMPLOYEE BENEFITS 577,889 543,817 34,072 5.9 5,662,976 5,590,375 72,603 11.3 11,832,373 47.2 CAPITALIZED ADM OVERHEAD 3,699- 2,857- B42- 22.8 7,398- 4,378- 3,020- 40.8 44,396- 9.9 DIRECTOR FEES & EXPENSES 19,333 12,617 6,716 34.7 38,666 29,440 9,226 23.9 232,017 12.7 UTILITIES - 18,239 11,924 6,315 34.6 20,980 22,561 1,581- 7.5- 125,900 17.9 REPAIRS & MAINTENANCE 32,730 27,498 5,232 16.0 69,537 120,430 50,893- 73.2- 403,300 29.9 PROFESSIONAL & LEGAL SERV 32,043 22,570 9,473 29.6 63,286 59,516 3,770 6.0 384,560 15.5 OUTSIDE SERVICES 131,112 113,100 18,012 13.7 216,974 189,437 27,537 12.7 1,211,050 15.6 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 - 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,617 10,729 4,888 31.3 33,651 15,914 17,737 52.7 201,165 7.9 OTHER EXPENSES 50,113 20,725 29,388 58.6 98,326 76,171 22,155 22.5 607,260 12.5 ADMINISTRATION 1,300,698 1,160,892 139,806 10.7 7,901,642 7,751,564 150,078 1.9 20,931,190 37.0 SALARIES & WAGES 465,948 457,483 8,465 1.8 931,896 957,542 25,646- '2.8- 5,591,440 17.1 EMPLOYEE BENEFITS 332,083 310,405 21,678 6.5 664,166 660,857 3,309 .5 3,985,324 16.6 CAPITALIZED ADM OVERHEAD 293,821- 308,326 - 14,505 4.9- 587,642- 535,006- 52,636- 9.0 3,525,881- 15.2 UTILITIES 7,113 5,960 1,153 16.2 11,828 8,007 3,B21 32.3 71,000 11.3 REPAIRS & MAINTENANCE 8,673 13,141 4,468- 51.5- 17,346 15,082 2,264 13.1 104,111 14.5 HAULING & DISPOSAL 40,515 13,501 27,014 66.7 43,030 20,160 22,870 53.1 565,200 3.6 PROFESSIONAL & LEGAL SERV 8,006 0 8,006 100.0 9,346 0 9,346 100.0 96,100 .0 OUTSIDE SERVICES 28,922 18,172 10,750 37.2 47,844 27,084 20,760 43.4 447,100 6.1 MATERIALS & SUPPLIES 16,243 10,856 5,387 33.2 32,486 18,800 13,686 42.1 195,010 9.6 OTHER EXPENSES 20,269 19,447 822 4.1 40,538 21,770 18,768 46.3 262,962 8.3 ENGINEERING 633,951 540,639 93,312 14.7 1,230,838 1,194,296 16,542 1.4 7,792,366 15.3 SALARIES & WAGES 3B4,286 351,421 32,865 8.6 768,572 702,397 66,175 8.6 4,611,562 15.2 EMPLOYEE BENEFITS 292,902 259,474 33,428 11.4 585,804 521,299 64,505 11.0 3,515,264 14.8 CAPITALIZED ADM OVERHEAD 1,740- 3,278- 1,538 88.4- 3,480- 5,756- 2,276 65.4- 20,881- 27.6 UTILITIES 10,833 4,872 5,961 55.0 14,916 6,955 7,961 53.4 92,500 7.5 REPAIRS & MAINTENANCE 57,817 28,484 29,333 50.7 115,634 36,022 79,612 68.8 693,850 5.2 HAULING & DISPOSAL 6,670 4,035 2,635 39.5 13,340 8,044 5,296 39.7 80,050 10.0 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 1,666 0 1,666 100.0 10,000 .0 OUTSIDE SERVICES 6,760 9,168 2,408- 35.6- 13,520 14,546 1,026- 7.6- 81,150 17.9 MATERIALS & SUPPLIES 55,148 44,793 10,355 18.8 109,945 62,815 47,130 42.9 661,870 9.5 OTHER EXPENSES 15,799 4,286 11,513 72.9 32,571 16,976 15,595 47.9 201,375 8.4 COLLECTION SYSTEM CPS. 829,308 703,255 126,053 15.2 1,652,488 1,363,298 289,190 17.5 9,926,740 13.7 SALARIES -& WAGES 700,306 660,215 40,091 5.7 1,400,612 1,335,081 65,531 4.7 8,403,803 15.9 EMPLOYEE BENEFITS 521,626 485,316 36,310 7.0 1,043,252 998,470 44,782 4.3 6,260,055 15.9 CAPITALIZED ADM OVERHEAD 15,195- 5,519- 9,676- 63.7 30,390- 10,147- 20,243- 66.6 182,391- 5.6 CHEMICALS 109,998 126,379 16,381- 14.9- 221,000 150,479 70,521 31.9 1,271,000 11.8 UTILITIES 612,287 274,013 338,274 55.2 622,244 275,786 346,458 55.7 3,733,500 7.4 REPAIRS & MAINTENANCE 174,572 96,401 78,171 44.8 349,144 162,518 186,626 53.5 2,095,500 7.8 - HAULING & DISPOSAL 35,413 27,820 7,593 21.4 70,826 44,923 25,903 36.6 425,000 10.6 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 8,332 0 8,332 100.0 50,000 .0 OUTSIDE SERVICES 92,402 31,580 60,822 65.8 184,004 39,096 145,708 78.8 1,108,900 3.5 MATERIALS & SUPPLIES 68,046 87,781 19,735- 29.0- 136,092 109,925 26,167 19.2 816,700 13.5 OTHER EXPENSES 65,095 8,906 56,189 86.3 129,290 10,841 118,449 91.6 770,438 1.4 m PREPARED 9/09/11, 11:47:48 - EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 ------------- ----------------------------------------------------------------------------------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE k BUDGET ACTUAL VARIANCE % BUDGET i PLANT OPERATIONS 2,368,716 1,792,892 575,824 24.3 4,135,206 3,116,972 1,018,234 24.6 24,752,505 12.6 SALARIES & WAGES 85,906 77,346 8,560 10.0 171,812 156,827 14,985 8.7 1,030,883 15.2 EMPLOYEE BENEFITS 57,581 52,217 5,364 9.3 115,162 112,426 2,736 2.4 691,013 16.3 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 752- 0 752 -100.0 4,520- .0 CHEMICALS 41,666 45,347 3,681- 8.8- 83,332 53,878 29,454 35.3 500,000 10.8 UTILITIES 43,308 41,610 1,698 3.9 47,233 45,765 1,468 3.1 519,700 8.8 REPAIRS & MAINTENANCE 19,332 5,684 13,648 70.6 38,664 11,271 27,393 70.8 232,000 4.9 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 3,000 3,123 123- 4.1- 18,000 17.4 OUTSIDE SERVICES 5,166 3,167 1,979 36.3 10,332 21,603 11,271- 109.1- 69,500 31.1 MATERIALS & SUPPLIES 4,249 1,243 3,006 70.7 8,498 9,423 925- 10.9- 51,000 18.5 OTHER EXPENSES 2,519 0 2,519 100.0 5,038 3,743 1,295 25.7 30,283 12.4 PUMP STATIONS 260,851 226,195 32,656 12.5 462,319 418,059 64,260 13.3 3,137,859 13.3 FUND TOTALS 5,393,524 4,425,873 967,651 17.9 15,362,493 13,844,189 1,538,304 10.0 66,540,660 20.8 /0 PREPARED 9/09/11, 11:47:52 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 ___________________________________________________________________________________________________________ DEPARTMENT 01 ADMINISTRATION ____ _____________________ _ OBS ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE k BUDGET t 0101 SALARIES & WAGES- MGM11T. 93,634 82,963 10,671 11.4 187,268 165,925 21,343 11.4 1,123,640 14.8 0102 SALARIES & WAGES -NON MGMT 291,969 280,638 11,351 3.9 583,978 564,383 19,595 3.4 3,503,921 16.1 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 29,009 20,991 42.0 100,000 55,277 44,723 44.7 600,000 9.2 0105 OVERTIME 6,198 8,159 1,961- 31.6- 12,396 16,513 4,117- 33.2- 74,400 22.2 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 29,000- 0 29,000 -100.0 174,000- .0 SALARIES & WAGES 427,321 400,769 26,552 6.2 854,642 802,098 52,544 6.1 5,127,961 15.6 0201 WORKERS' COMPENSATION 2,048 1,785 263 12.8 4,096 3,586 510 12.5 24,622 14.6 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 MEDICARE 4,980 4,779 201 4.0 9,960 9,623 337 3.4 59,833 16.1 0204 MEDICAL AND HEALTH INSUR 354,608 315,801 38,807 10.9 709,216 628,008 81,208 11.5 4,255,355 14.8 0205 RETIREMENT CONTRIBUTION 1B3,319 159,572 23,747 13.0 366,638 319,493 47,145 12.9 2,199,874 14.5 0206 DEFERRED COMP. CONTRIB 21,499 19,414 2,085 9.7 42,998 40,103 2,895 6.7 258,072 15.5 0207 DENTAL INSURANCE 36,672 36,440 2,232 518 77,344 72,370 4,974 6.4 464,136 15.6 0208 LONG -TERM DISABILITY INS 981 915 66 6.7 1,962 1,832 130 6.6 11,831 15.5 0209 LIFE INSURANCE 6,198 5,576 622 10.0 12,396 11,122 1,274 10.3 74,450 14.9 0211 ACCRUED COMPENSATED ADS. 0 465- 465 .0 0 2,962- 2,962 .0 360,000 .8- 0212 BENEFIT VACANCY - 34,416- 0 34,416 -100.0 68,832- 0 68,832 -100.0 413,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 577,889 543,817 34,072 5.9 5,662,978 5,590,375 72,603 1.3 11,832,373 47.2 0250 CAPITALIZED ADM OVERHEAD 3,699- 2,857- 842- 22.8 7,398- 4,378- 3,020- 40.8 44,396- 9.9 // CAPITALIZED ADM OVERHEAD 3,699- 2,857- 842- 22.8 7,398- 4,378- 3,020 -'40.8 44,396- 9.9 0301 DIRECTOR MEETING FEES 5,299 1,799 3,500 66.1 10,598 8,374 2,224 21.0 63,595 13.2 0302 BOARD TRAINING AND CONF 3,833 3,047 786 20.5 7,666 4,720 2,946 38.4 46,000 10.3 0303 BOARD HEALTH BENEFITS 10,201 7,771 2,430 23.8 20,402 16,346 4,056 19.9 122,422 13.4 DIRECTOR FEES & EXPENSES 19,333 12,617 6,716 34.7 38,666 29,440 9,226 23.9 232,017 12.7 0501 ELECTRICAL 12,500 8,424 4,076 32.6 12,500 B,289 4,211 33.7 75,000 11.1 0502 NATURAL GAS 2,332 1,117 1,215 52.1 2,332 1,117 - 1,215 52.1 14,000 8.0 0504 WATER 666 0 666 100.0 666 780 114- 17.1- 4,000 19.5 0505 TELEPHONE 2,741 2,383 358 13.1 5,482 12,375 6,893- 125.7- 32,900 37.6 UTILITIES- 1B,239 11,924 6,315 34.6 20,980 22,561 1,581- 7.5- 125,900 17.9 0603 GENERAL REPAIRS & FAINT 416 0 416 100.0 832 0 832 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,898 1,475 4,423 75.0 11,673 2,239 9,434 80.8 70,800 3.2 0605 COMPUTER REPAIRS & MAINT 23,083 25,223 2,140- 9.3- 50,366 116,046 65,680- 130.4- 287,500 40.4 0606 REAL PROPERTY REPAIRS 3,333 800 2,533 76.0 6,666 2,145 4,521 67.8 40,000 5.4 REPAIRS & MAINTENANCE 32,730 27,498 5,232 16.0 69,537 120,430 50,893- 73.2- 403,300 29.9 0801 PROFESSIONAL SERVICES 9,795 9,339 456 4.7 19,590 11,815 7,775 39.7 117,560 10.1 0802 LEGAL SERVICES -BOARD 5,166 840- 6,006 116.3 10,332 11,219 887- 8.6- 62,000 18.1 0803 LEGAL SERVICES -STAFF 17,082 14,071 3,011 17.6 33,364 36,482 3,118- 9.3- 205.000 17.8 PREPARED 9/09/11, 11:47:52 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 DEPARTMENT O1 ADMINISTRATION OBS ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE _____________________________________________________________________________________________________ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE _______________________________ % BUDGET t PROFESSIONAL & LEGAL SERV 32,043 22,570 9,473 29.6 63,286 59,516 3,770 6.0 384,560 15.5 0901 OUTSIDE SAFETY SERVICES 6,666 9,677 3,011- 45.2- 13,332 18,344 5,012- 37.6- 60,000 22.9 0902 TECHNICAL SERVICES 70,863 52,912 17,951 25.3 141,726 111,650 30,076 21.2 850,400 13.1 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 45,500 32,255 13,245 29.1 45,750 32,255 13,495 29.5 183,250 17.6 0905 REPROGRAPHIC SERVICES 1,250 604 646 51.7 2,500 604 1,896 75.8 15,000 4.0 0906 RECRUITMENT 6,833 17,652 10,819 - 158.3- 13,666 26,584 12,918- 94.5- 82,000 32.4 OUTSIDE SERVICES 131,112 113,100 18,012 13.7 216,974 189,437 27,537 12.7 1,211,050 15.6 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 .0 650,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 8,467 3,516 4,951 56.5 16,934 5,139 11,795 69.7 101,640 5.1 1103 OPERATING SUPPLIES 4,553 3,005 1,546 34.0 11,606 7,745 3,861 33.3 68,250 11.3 1106 SAFETY SUPPLIES 2,597 4,664 2,067- 79.6- 5,111 4,786 325 6.4 31,275 15.3 1108 INVENTORY OVER /SHORT 0 456- 456 .0 0 1,756- 1,756 .0 0 .0 MATERIALS & SUPPLIES 15,617 10,729 4,888 31.3 33,651 15,914 17,737 52.7 201,165 7.9 1201 RENTS & LEASES 882 644 238 27.0 1,764 862 902 51.1 15,600 5.5 1202 PUBLIC AGENCY FEES 208 768 560- 269.2- 416 768 352- 84.6- 2,500 30.7 1203 PUBLIC INFORMATION 31,625 11,819 19,806 62.6 63,250 61,606 1,644 2.6 379,500 16.2 1204 TUITION REIMBURSEMENT 499 0 - 499 100.0 998 0 998 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 6,602 4,118 2,484 37.6 13,204 4,848 8,356 63.3 82,050 5.9 1206 CERTIFICATION & LICENSES 191 0 191 100.0 382 0 382 100.0 2,300 .0 1207 CLAIMS 833 110 723 86.8 866 110 756 87.3 10,000 1.1 1208 SUBSCRIPTION /PUBLICATION 565 0 565 100.0 1,130 102 1,028 91.0 7,610 1.3 1209 MILEAGE REIMBURSEMENTS 246 5 241 98.0 492 114 378 76.8 3,000 3.8 1210 PUBLIC NOTICES 62 0 62 100.0 124 0 124 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,433 0 2,433 100.0 4,866 2,083 2,783 57.2 29,200 7.1 1212 EMPLOYEE MEMBERSHIPS 1,548 150 1,398 90.3 2,096 1,705 391 18.7 8,600 19.8 1213 MISCELLANEOUS 1,169 3,111 1,942- 166.1- 2,238 3,973 1,735- 77.5- 13,950 28.5 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 3,250 0 - 3,250 100.0 6,500 0 6,500 100.0 42,000 .0 OTHER EXPENSES 50,113 20,725 29,388 58.6 98,326 76,171 22,155 22.5 607,260 12.5 DEPARTMENT NET EXPENSES 1,300,698 1,160,892 139,806 10.7 7,901,642 7,751,564 150,078 1.9 20,931,190 37.0 PREPARED 9/09/11, 11:47:52 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 _____________________________________________________________________________ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE 5 BUDGET ACTUAL VARIANCE % BUDGET 4 0101 SALARIES & WAGES- MGMNT. 41,042 44,262 3,220- 7.8- 82,084 88,855 6,771- 8.2- 492,511 18.0 0102 SALARIES & WAGES -NON MGMT 434,752 409,218 25,534 5.9 869,504 861,455 8,049 .9 5,217,048 16.5 0103 SALARIES & WAGES -COMP ASS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 9,237 4,003 5,234 56.7 18,474 7,232 11,242 60.9 110,881 6.5 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 38,166- 0 38,166 -100.0 229,000- .0 SALARIES & WAGES 465,948 457,483 8,465 1.8 931,896 957,542 25,646- 2.8- 5,591,440 17.1 0201 WORKERS' COMPENSATION INS 5,952 5,703 249 4.2 11,904 11,556 346 2.9 71,487 16.2 0203 FEDERAL MEDICARE TAX 6,426 6,001 425 6.6 12,852 12,635 217 1.7 77,154 16.4 0204 MEDICAL & HEALTH INSUR 76,287 75,944 343 .4 152,574 161,304 8,730- 5.7- 915,486 17.6 0205 RETIREMENT CONTRIBUTION 217,915 186,598 31,317 14.4 435,830 396,547 39,283 9.0 2,615,038 15.2 0206 DEFERRED COMP. CONTRIB 26,753 23,668 3,085 11.5 53,506 52,490 1,016 1.9 1321,078 16.3 0207 - DENTAL INSURANCE 9,381 9,200 181 1.9 18,762 19,341 579- 3.1- 112,602 17.2 0208 LONG -TERM DISABILITY INS 1,365 1,122 243 17.8 2,730 2,409 321. 11.8 16,421 14.7 0209 LIFE INSURANCE 2,336 2,169 167 7.1 4,672 4,573 99 2.1 28,058 16.3 0211 ACCRUED COMPENSATED ASS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332 -100.0 28,664- 0 20,664 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 310,405 21,678 6.5 664,166 660,857 3,309 .5 3,985,324 16.6 0250 CAPITALIZED ADM OVERHEAD 293,821- 308,326- 14,505 4.9- 587,642- 535,006- 52,636- 9.0 3,525,881- 15.2 CAPITALIZED ADM OVERHEAD 293,821- 308,326- 14,505 4.9- 587,642- 535,006- 52,636- 9.0 3,525,881- 15.2 13 0501 ELECTRICAL 2,398 1,535 863 36.0 2,396 1,535 863 36.0 14,400 10.7 0502 NATURAL GAS 250 - 31 219 87.6 500 31 469 93.8 3,000 1.0 0504 WATER 166 0 166 100.0 332 334 2- .6- 2,000 16.7 0505 TELEPHONE 4,299 4,394 95- 2.2- 8,598 6,107 2,491 29.0 51,600 11.8 UTILITIES 7,113 5,960 1,153 16.2 11,828 8,007 3,821 32.3 71,000 11.3 0604 OUTSIDE REPAIRS & MAINT. 4,348 4,065 283 6.5 8,696 6,006 2,690 30.9 52,200 11.5 0605 COMPUTER REPAIRS & MAINT 4,325 9,076 4,751- 109.8- 8,650 9,076 426- 4.9- 51,911 17.5 REPAIRS & MAINTENANCE 6,673 13,141 4,468- 51.5- 17,346 15,082 2,264 13.1 104,111 14.5 0704 JANITORIAL & REFUSE REMOV 2,499 2,562 63- 2.5- 4,998 3,423 1,575 31.5 30,000 11.4 0706 HAZARDOUS WASTE DISPOSAL 38,016 10,939 27,077 71.2 38,032 16,737 21,295 56.0 500,200 3.3 0707 MOBILE COLLECTION -HHW 0 0 0 .0 D 0 0 .0 35,000 .0 HAULING & DISPOSAL 40,515 13,501 27,014 66.7 43,030 20,160 22,870 53.1 565,200 3.6 0803 LEGAL SERVICES -STAFF 8,006 0 8,006 100.0 9,346 0 9,346 100.0 96,100 .0 PROFESSIONAL & LEGAL SERV 8,006 0 8,006 100.0 9,346 0 9,346 100.0 96,100 .0 0902 TECHNICAL SERVICES 26,081 18,122 7,959 30.5 42,162 21,334 20,828 49.4 313,000 6.8 0904 OTHER PUBLIC AGENCY SERVS 2,500 50 2,450 98.0 5,000 5,718 718- 14.4- 130,000 4.4 0905 REPROGRAPHIC SERVICES - 341 0 341 100.0 662 32 650 95.3 4,100 .8 PREPARED 9/09/11, 11:47:52 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO -DATE - ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE 6 BUDGET ACTUAL VARIANCE % BUDGET & OUTSIDE SERVICES 20,922 .18,172 10,750 37.2 47,844 27,084 20,760 43.4 447,100 6.1 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 2,105 2,557 54.8 9,324 51159 4,165 44.7 55,960 9.2 1103 OPERATING SUPPLIES 9,935 8,529 1,406 14.2 19,670 12,456 7,414 37.3 119,250 10.4 1106 SAFETY SUPPLIES 1,646 222 1,424 86.5 3,292 1,185 2,107 64.0 19,800 6.0 MATERIALS & SUPPLIES 16,243 10,856 5,3B7 33.2 32,486 18,800 13,686 42.1 195,010 9.6 1201 RENTS & LEASES 592 0 582 100.0 1,164 412 752 64.6 7,000 5.9 1202 PUBLIC AGENCY FEES 416 0 416 100.0 832 0 832 100.0 5,000 .0 1203 PUBLIC INFORMATION 915 0 915 100.0 1,830 0 1,830 100.0 11,000 .0 1204 TUITION REIMBURSEMENT 1,624 1,600 24 1.5 3,248 1,600 1,648 50.7 25,500 6.3 1205 TECH TRAIN, CONF & MEETS 10,547 11,913 1,366- 13.0- 21,094 12,046 9,048 42.9 128,705 9.4 1206 CERTIFICATION & LICENSES 276 250 28 10.1 556 493 63 11.3 3,345 14.7 1208 SUBSCRIPTION /PUBLICATION 1,706 192 1,514 68.7 3,412 192 3,220 94.4 20,513 .9 1209 MILEAGE REIMBURSEMENTS 121 0 121 100.0 242 73 169 69.8 1,490 4.9 1210 PUBLIC NOTICES 349 0 349 100.0 698 0 698 100.0 4,200 .0 1211 OUTSIDE ORGANIZATION FEES 662 5,000 4,338- 655.3- 1,324 5,350 .4,026- 304.1- 19,300 27.7 1212 EMPLOYEE MEMBERSHIPS 931 492 439 47.2 1,862 1,587 275 14.8 11,209 14.2 1213 MISCELLANEOUS 930 0 930 100.0 1,860 17 1,843 99.1 11,200 .2 1216 PROFESSIONAL EXP REIMS 1,208 0 1,208 100.0 2,416 0 2,416 100.0 14,500 .0 OTHER EXPENSES 20,269 19,447 822 4.1 40,538 21,770 18,768 46.3 262,962 8.3 DEPARTMENT NET EXPENSES 633,951 540,639 93,312 14.7 1,210,638 1,194,296 16,542 1.4 7,792,366 15.3 /� O PREPARED 9/09/11, 11:47:52 REPORT PROGRAM /GM279D CENTRAL CONTRA COSTA SANITARY DISTRICT DEPARTMENT 03 COLLECTION SYSTEM OPS OBJ ---- - - - - -- NO ------------------------------------------ ACCOUNT TITLE BUDGET 0101 SALARIES & WAGES- MGMNT. 14,770 0102 SALARIES & WAGES -NON MGMT 354,047 0103 SALARIES & WAGES COMP ADS 0 0105 OVERTIME 24,719 0106 STANDBY PAID 5,500 0110 SALARY VACANCY 14,750 - SALARIES & WAGES 384,286 0201 WORKERS' COMPENSATION INS 11,225 0203 FEDERAL MEDICARE TAX 5,174 0204 MEDICAL & HEALTH INSUR 79,298 0205 RETIREMENT CONTRIBUTION 175,307 0206 DEFERRED COMP. CONTRIB 23,249 0207 DENTAL INSURANCE 8,338 0208 LONG -TERM DISABILITY INS 1,228 0209 LIFE INSURANCE 1,833 0212 BENEFIT VACANCY 12,750 - EMPLOYEE BENEFITS 292,902 0250 CAPITALIZED ADM OVERHEAD 1,740 - CAPITALIZED ADM OVERHEAD - 1,740- 0501 ELECTRICAL 6,250 0502 NATURAL GAS 333 0504 WATER 500 0505 TELEPHONE 3,750 UTILITIES 35,515 10,833 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 0602 VEHIC /EQUIP REPAIR MAINT 7,500 0603 GENERAL REPAIRS & MAINT 166 0604 OUTSIDE REPAIRS & MAINT 40,047 REPAIRS & MAINTENANCE 57,817 0704 JANITORIAL & REFUSE REMOV 4,170 0705 SPOILS REMOVAL 2,500 HAULING & DISPOSAL 6,670 0803 LEGAL SERVICES -STAFF 833 PROFESSIONAL & LEGAL SERV 033 0901 OUTSIDE SAFETY SERVICES 1,041 0902 TECHNICAL SERVICES 5,711 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 RUNNING EXPENSE FUND- ACCOUNTING PERIOD 2/2012 PERIOD --------------------------------------------------------------------------------------- ENDING: 6/31/2011 MONTH-TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACTUAL --------------------------------------------------------------------------------------- VARIANCE % BUDGET ACTUAL VARIANCE € BUDGET k 0 14,770 100.0 29,540 0 29,540 100.0 177,251 .0 329,858, 24,189 6.8 708,094 656,758 51,336 7.2 4,248,620 15.5 0 0 .0 0 0 0 .0 0 .0 16,196 8,523 34.5 49,438 35,515 13,923 28.2 296,691 12.0 5,367 133 2.4 11,000 10,124 876 8.0 66,000 15.3 0 14,750 -100.0 29,500- 0 29,500 -100.0 177,000- .0 351,421 32,865 8.6 768,572 702,397 66,175 6.6 4,611,562 15.2 10,429 796 7.1 22,450 20,892 1,558 6.9 134,768 15.5 4,733 441 8.5 10,348 9,580 768 7.4 62,124 15.4 76,659 2,639 3.3 158,596 153,425 5,171 3.3 951,633 16.1 137,368 37,939 21.6 350,614 276,672 73,942 21.1 2,103,745 13.2 19,954 3,295 14.2 46,490 40,111 6,387 13.7 279,047 14.4 7,835 503 6.0 16,676 15,607 1,069 6.4 100,104 15.6 1,012 216 17.6 2,456 2,048 408 16.6 14,786 13.9 1,484 349 19.0 3,666 2,964 702 19.1 22,057 13.4 0 12,750 -100.0 25,500- 0 25,500 -100.0 153,000- .0 259,474 33,428 11.4 585,804 521,299 64,505 11.0 3,515,264 14.8 3,278- 1,538 88.4- 3,480- 5,756- 2,276 65.4- 20,881- 27.6 3,278- 1,538 88.4- 3,480- 5,756- 2,276 65.4- 20,881- 27.6 935 5,315 85.0 6,250 935 5,315 85.0 37,500 2.5 10 323 97.0 666 10 656 96.5 4,000 .3 202 298 59.6 500 202 298 59.6 6,000 3.4 3,725 25 .7 7,500 5,808 1,692 22.6 45,000 12.9 4,872 5,961 55.0 14,916 6,955 7,961 53.4 92,500 7.5 6,013 3,291 32.6 20,200 8,396 11,810 58.4 121,250 6.9 9,143 1,643- 21.9- 15,000 10,795 4,205 28.0 90,000 12.0 79 87 52.4 332 79 253 76.2 2,000 4.0 12,449 27,598 68.9 80,094 16,750 63,344 79.1 480,600 3.5 28,484 29,333 50.7 115,634 36,022 79,612 68.8 693,850 5.2 4,035 135 3.2 8,340 8,044 296 3.5 50,050 16.1 0 2,500 100.0 5,000 0 5,000 100.0 30,000 .0 4,035 2,635 39.5 13,340 8,044 5,296 39.7 80,050 10.0 0 833 100.0 1,666 0 1,666 100.0 10,000 .0 0 833 100.0 1,666 0 1,666 100.0 10,000 .0 0 1,041 100.0 2,082 0 2,082 100.0 12,500 .0 9,168 3,457- 60.5- 11,422 14,546 3,124- 27.4- 68,550 21.2 0 PREPARED 9/09/11, 11:47:52 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 DEPARTMENT 03 COLLECTION SYSTEM ___ ___________ ORS. _________ ___________ _________---- .______------ ___________- _ -____ OBJ - ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET t 0905 REPROGRAPHIC SERVICES 6 0 8 100.0 16 0 16 100.0 100 .0 OUTSIDE SERVICES 6,760 9,168 2,408- 35.6- 13,520 14,546 1,026 - 7.6- 81,150 17.9 1101 OFFICE EQUIPMENT /SUPPLIES 874 462 412 47.1 1,748 545 1,203 68.8 10,500 5.2 1102 GASOLINE, OIL & FUEL 18,620 7,706 10,914 58.6 37,240 14,150 23,090 62.0 223,450 6.3 1103 OPERATING SUPPLIES 33,220 36,084 2,864- 8.6- 66,440 47,504 18,936 28.5 398,700 11.9 1106 SAFETY SUPPLIES 2,434 541 1,893 77.8 4,517 616 3,901 86.4 29,220 2.1 MATERIALS & SUPPLIES 55,148 44,793 10,355 18.8 109,945 62,815 47,130 42.9 661,870 9.5 1201 RENTS & LEASES 9,968 2,736 7,232 72.6 19,936 13,494 6,442 32.3 119,650 11.3 1202 PUBLIC AGENCY FEES 1,666 1,550 116 7.0 3,332 1,550 1,782 53.5 29,250 5.3 1204 TUITION REIMBURSEMENT 83 0 83 100.0 166 0 166 100:0 1,000 .0 1205 TECH TRAIN, CONF & MEETS 2,880 0 2,880 100.0 5,760 1,065 4,695 81.5 34,570 3.1 1206 CERTIFICATION & LICENSES 93 0 93 100.0 1,159 160 999 86.2 3,569 4.5 1207 CLAIMS 8 0 8 100.0 16 0 16 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 116 0 116 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 58 0 58 100.0 350 .0 1212 EMPLOYEE MEMBERSHIPS 556 0 556 100.0 1,112- 707 405 36.4 6,686 10.6 1213 MISCELLANEOUS 208 0 208 100.0 416 0 416 100.0 2,500 .0 1216 PROFESSIONAL EXP REIMS OTHER EXPENSES 250 15,799 0 4,286 250 11,513 100.0 72.9 500 32,571 0 16,976 500 15,595 100.0 47.9 3,000 201,375 .0 8.4 O DEPARTMENT NET EXPENSES 829,308 703,255 126,053 15.2 1,652,488 1,363,298 289,190 17.5 9,926,740 13.7 PREPARED 9/09/11, 11:49:52 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ' NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET t 0101 SALARIES S WAGES- MGMNT. 27,828 27,631 197 .7 55,656 55,262 394 .7 333,940 16.5 0102 SALARIES S WAGES -NON MGMT 657,989 605,307 52,682 8.0 1,315,978 1,209,635 106,143 8.1 7,895,922 15.3 0103 SALARIES S WAGES -COMP ADS 0 74 .'74- .0 0 624 624- .0 0 .0 0105 OVERTIME 36,866 24,970 11,896 32.3 73,732 62,906 10,826 14.7 442,443 14.2 0106 STANDBY PAID 5,039 2,233 2,806 55.7 10,078 6,454 3,624 36.0 60,498 10.7 0110 SALARY VACANCY 27,416- 0 27,416 -100.0 54,832- 0 54,832 -100.0 329,000- .0 SALARIES 6 WAGES 700,306 660,215 40,091 5.7 1,400,612 1,335,081 65,531 4.7 8,403,803 15.9 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL 5 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 UTILITIES 0603 GENERAL REPAIRS S MAINT 0604 OUTSIDE REPAIRS S MAINT 0605 COMPUTER REPAIRS & MAINT REPAIRS 6 MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 19,808 8,964 135,051 319,171 41,401 14,456 2,117 3,324 0 22,666 521,626 15,195- 15,195- 23,000 41,416 4,666 8,333 32,563 109,998 58,332 458,332 85,666 5,416 4,541 612,287 76,454 93,536 4,582 174,572 13,250 2.OB3 17,337 9,011 129,790 273,276 37,943 13,227 1,803 2,929 0 0 485,316 5,519 - 5,519- 17,758 65,626 0 7,929 35.066 126,379 9,921 203,735 47,580 6,421 4,356 274,013 52,256 44,145 0 96,401 12,312 0 2,471 12.5 47- .5 5,261 3.9 45,895 14.4 3,458 6.4 1,229 6.5 314 14.8 395 11.9 0 .0 22.666 -100.0 36,310 7.0 9,676- 63.7 39,616 17,928 270,102 638,342 82,802 28,912 4,234 6,648 0 45,332 1,043,252 30.390 9,676- 63.7 30,390 5,242 22.8 47,000 24,210- 58.5- 82,832 4,666 100.0 9,332 404 4.8 16,670 2,483- 7.6- 65,166 16,381- 14.9- 221.000 48,411 83.0 254,597 55.5 38,086 44.5 3,005- 55.5 185 4.1 338,274 55.2 24,198 31.7 49,391 52.8 4,582 100.0 78,171 44.8 938 7.1 2.083 100.0 58,332 458,332 85,666 10,832 9,082 622,244 152,908 187,072 9,164 349,144 26,500 4.166 38,241 17,760 263,916 560,834 81,222 26,978 3,627 5,892 0 0 998,470 10,147 10,147 21,831 75,048 0 14,738 38,862 150,479 10,007 203,735 47,580 8,421 6.043 275,786 76,317 86,201 0 162,518 18,113 0 1,375 3.5 168 .9 6,186 2.3 77,508 12.1 1,580 1.9 1, 934 6.7 607 14.3 756 11.4 0 .0 45,332 -100.0 44,782 4.3 20,243- 66.6 20,243- 66.6 25,169 53.6 7,784 9.4 9,332 100.0 1,932 11.6 26,304 40.4 70,521 31.9 48,325 82.8 254,597 55.5 38,086 44.5 2,411 22.3 3,039 33.5 346,458 55.7 76,591 50.1 100,871 53.9 9,164 100.0 186,626 53.5 8,387 31.6 4,166 100.0 237,745 16.1 107,632 16.5 1,620,678 16.3 3,830,124 14.6 496,879 16.3 173,542 15.5 25,484 14.2 39,971 14.7 0 .0 272,000- .0 6,260,055 15.9 182,391- 5.6 182,391- 5.6 227,000 9.6 497,000 15.1 56,000 .0 100,000 14.7 391,000 9.9 1,271,000 11.8 350,000 2.9 2,750,000 7.4 514,000 9.3 65,000 13.0 54.500 11.1 3,733,500 7.4 917,500 8.3 1,122,500 7.7 55,500 .0 2,095,500 7.8 159,000 11.4 25,000 .0 a 0 PREPARED 9/09/11, 11:47:52 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 ______________________________________________________________________________________________________________ DEPARTMENT 04 PLANT OPERATIONS ______________________ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ______________________________________________________________________________________________________________ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE & ______________________ BUDGET F 0703 GRIT REMOVAL 6,666 2,735 3,931 59.0 13,332 2,735 10,597 79.5 80,000 3.4 0704 JANITORIAL 6 REFUSE REMOV 12,498 12,444 54 .4 24,996 23,746 1,250 5.0 150,000 15.8 0706 HAZARDOUS WASTE DISPOSAL 916 , 329 587 64.1 1,832 329 1,503 82.0- 11,000 3.0 HAULING S DISPOSAL 35,413 27,820 7,593 21.4 70,826 44,923 25,903 36.6 425,000 10.6 0803 LEGAL SERVICES -STAFF 4,166 0 4,166 100.0 8,332 0 8,332 100.0 50,000 .0 PROFESSIONAL 6 LEGAL SEEM 4,166 0 4,166 100.0 8,332 0 8,332 100.0 50,000 .0 0901 OUTSIDE SAFETY SERVICES 1,750 546 1,204 68.8 3,500 546 2,954 84.4 21,000 2.6 0902 TECHNICAL SERVICES 90,236 30,623 59,613 66.1 180,472 38,045 142,427 78.9 1,082,900 3.5 0904 OTHER PUBLIC AGENCY SERVE 416 411 5 1.2 832 505 327 39.3 5,000 10.1 OUTSIDE SERVICES 92,402 31,580 60,622 65.8 184,804 39,096 145,708 78.8 1,108,900 3.5 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 542 1,707 75.9 4,498 1,331 3,167 70.4 27,000 4.9 1103 OPERATING SUPPLIES 47,620 64,934 17,314- 36.4- 95,240 82,745 12,495 13.1 571,500 14.5 1104 OPERATING FUEL 3,333 0 3,333 100.0 6,666 0 6,666 100.0 40,000 .0 1105 LABORATORY SUPPLIES" 12,333 18,960 6,627- 53.7- 24,666 22,307 2,359 9.6 148,000 15.1 1106 SAFETY SUPPLIES 2,511 3,345 834- 33.2- 5,022 3,542 1,460 29.5 30,200 11.7 MATERIALS S SUPPLIES 68,046 87,781 19,735- 29.0- 136,092 109,925 26,167 19.2 816,700 13.5 1201 RENTS 5 LEASES 5,691 3,240 2,451 43.1 11,382 3,240 8,142 71.5 68,360 4.7 / 1202 PUBLIC AGENCY FEES 29,366 0 29,366 100.0 58,732 0 58,732 100.0 352,400 .0 1204 TUITION REIMBURSEMENT 833 0 833 100.0 1,666 0 1,666 100.0 10,000 .0 1205 TECH TRAIN, COUP 6 MEETS 6,024 3,244 2,780 46.1 11,048 3,244 7,804 70.6 61,300 5.3 1206 CERTIFICATION 4 LICENSES 571 444 127 22.2 1,142 1,520 378- 33.1- 6,853 22.2 1208 SUBSCRIPTION /PUBLICATION 408 407 1 .2 816 407 409 50.1 4,925 8.3 1209 MILEAGE REIMBURSEMENTS 83 23 60 72.3 166 23 143 86.1 1,000 2.3 1211 OUTSIDE ORGANIZATION FEES 19,866 0 19,866 100.0 39,732 0 39,732 100.0 238,400 .0 1212 EMPLOYEE MEMBERSHIPS 914 1,548 634- 69.4- 1,828 2,407 579- 31.7- 11,000 21.9 1213 MISCELLANEOUS 356 0 356 100.0 812 0 812 100.0 4,400 .0 1216 PROFESSIONAL EXP REIMS 983 0 983 100.0 1,966 0 1,966 100.0 11,600 .0 OTHER EXPENSES 65,095 8,906 56,189 86.3 129,290 10,841 118,449 91.6 770,438 1.4 DEPARTMENT NET EXPENSES 2,368,716 1,792,892 575,824 24.3 4,135,206 3,116,972 1,018,234 24.6 24,752,505 12.6 PREPARED 9/09/11, 11:47:52 BY DEPARTMENT PROGRAM /GM279D CENTRAL CONTRA COSTA SANITARY DISTRICT -------------------------- DEPARTMENT 05 PUMP STATIONS PAGE OBJ ---- - - - - -- NO ------------------------------------------ ACCOUNT TITLE BUDGET PERIOD 2/2012 0102 SALARIES & WAGES -NON MGMT 77,772 0105 OVERTIME 2,884 0106 STANDBY PAID 8,333 0110 SALARY VACANCY 3,083 - SALARIES & WAGES 85,906 0201 WORKERS' COMPENSATION INS 2,534 0203 FEDERAL MEDICARE TAX 1,017 0204 MEDICAL & HEALTH INSUR 13,376 0205 RETIREMENT CONTRIBUTION 36,264 0206 DEFERRED COMP. CONTRIB 4,800 0207 DENTAL INSURANCE 1,479 0208 LONG -TERM DISABILITY INS 254 0209 LIFE INSURANCE 355 0211 ACCRUED COMPENSATED ASS 0 0212 BENEFIT VACANCY 2,500 - EMPLOYEE BENEFITS 57,581 0250 CAPITALIZED ADM OVERHEAD 376 - CAPITALIZED ADM OVERHEAD 376- 0406 OTHER CHEMICALS 41,666 CHEMICALS 41,666 0501 ELECTRICAL 38,133 0504 WATER 1,250 0505 TELEPHONE 3,925 UTILITIES 43,308 0603 GENERAL REPAIRS & MAINT 2,666 0604 OUTSIDE REPAIRS & MAINT. 16,666 REPAIRS & MAINTENANCE 19,332 0704 JANITORIAL & REFUSE REMOV 1,500 HAULING & DISPOSAL 1,500 0901 OUTSIDE SAFETY SERVICES 0 0902 TECHNICAL SERVICES 5,166 OUTSIDE SERVICES 5,166 1103 OPERATING SUPPLIES 2,333 1104 OPERATING FUEL 1,500 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2012 PERIOD ENDING: ------------------------------------------------------------------------------------- 8/31/2011 NTH-TO- DATE------- - - - - -- ------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACTUAL VARIANCE 8 BUDGET ACTUAL VARIANCE F BUDGET i 67,114 10,658 13.7 155,544 136,354 19,190 12.3 933,270 14.6 3,276 392- 13.6- 5,768 5,060 708 12.3 34,613 14.6 6,956 1,377 16.5 16,666 15,413 1,253 7.5 100,000 15.4 0 3,083 -100.0 6,166- 0 6,166 -100.0 37,000- .0 77,346 8,560 10.0 171,612 156,827 14,985 8.7 1,030,883 15.2 2,336 19B 7.8 5,06B 4,889 179 3.5 30,412 16.1 974 43 4.2 2,034 2,081 47- 2.3- 12,206 17.0 11,748 1,630 12.2 26,756 23,499 3,257 12.2 160,536 14.6 30,869 5,395 14.9 72,528 68,325 4,203 5.8 435,174 15.7 4,540 260 5.4 9,600 9,840 240- 2.5- 57,608 17.1 1,250 229 15.5 2,958 2,741 217 7.3 17,759 15.4 205 49 19.3 508 430 78 15.4 3,052 14.1 295 60 16.9 710 621 89 12.5 4,266 14.6 0 0 .0 0 0 0 .0 0 .0 0 2,500 -100.0 5,000- 0 5,000 -100.0 30,000- .0 52,217 5,364 9.3 115,162 112,426 2,736 2.4 691,013 16.3 0 376 -100.0 752- 0 752 -100.0 4,520- .0 0 376 -100.0 752- 0 752 -100.0 4,520- .0 45,347 3,681- 8.8- 83,332 53,878 29,454 35.3 500,000 10.8 45,347 3,681- 8.8- 83,332 53,878 29,454 35.3 500,000 10.8 36,190 1,943 5.1 38,133 36,204 1,929 5.1 457,600 7.9 1,562 312- 25.0- 1,250 2,397 1,147- 91.8- 15,000 16.0 3,858 67 1.7 7,850 7,164 686 8.7 47,100 15.2 41,610 1,698 3.9 47,233 45,765 1,468 3.1 519,700 8.8 1,341 1,325 49.7 5,332 5,025 307 5.8 32,000 15.7 4,343 12,323 73.9 33,332 6,246 27,086 81.3 200,000 3.1 5,684 13,648 70.6 38,664 11,271 27,393 70.6 232,000 4.9 1,561 61- 4.1- 3,000 3,123 123- 4.1- 18,000 17.4 1,561 61- 4.1- 3,000 3,123 123- 4.1- 18,000 17.4 1,872 1,872- .0 0 1,872 1,872- .0 7,500 25.0 1,315 3,851 74.5 10,332 19,731 9,399- 91.0- 62,000 31.8 3,187 1,979 38.3 10,332 21,603 11,271- 109.1- 69,500 31.1 1,243 1,090 46.7 4,666 2,689 1,977 42.4 28,000 9.6 0 1,500 100.0 3,000 5,900 2,900- 96.7- 18,000 32.8 /9 PREPARED 9/09/11, 11:47:52 EXPENSE SUMMARY PROGRAM /GM279D BY DEPARTMENT CENTRAL CONTRA COSTA SANITARY DISTRICT -------------------------------------- DEPARTMENT 05 PUMP STATIONS FUND OBd PERIOD ENDING: -- NO _______ ACCOUNT TITLE ______________ _________ BUD ________ 1106 SAFETY SUPPLIES GET ------------------------------------------------ MATERIALS L SUPPLIES 4, 1201 RENTS S LEASES 0 416 1202 PUBLIC AGENCY FEES 1, 1204 TUITION REIMBURSEMENT 8,498 1205 TECH TRAIN, CONF & MEETS 100.0 1206 CERTIFICATION 6 LICENSES 0 1,465 1208 SUBSCRIPTION /PUBLICATION 20 1209 MILEAGE REIMBURSEMENTS 40 1212 EMPLOYEE MEMBERSHIPS 100.0 1213 MISCELLANEOUS 0 92 OTHER EXPENSES 2 DEPARTMENT NET EXPENSES PAGE 10 ACCOUNTING PERIOD 2/2012 ----- - - - - -- ANNUAL ACTUAL _____________________ EXPENSE SUMMARY REPORT BY DEPARTMENT BUDGET RUNNING EXPENSE FUND ------------------------------------- PERIOD ENDING: 8/31/2011 _---------- ------- MONTH -TO- DATE------------- ------- - - - - -- GET ------------------------------------------------ ACTUAL VARIANCE 8 BUDGET 416 0 416 100.0 832 249 1,243 3,006 70.7 8,498 208 0 208 100.0 416 465 0 1,465 100.0 2,930 20 0 20 100.0 40 5B3 0 583 100.0 1,166 92 0 92 100.0 184 16 0 16 100.0 32 16 0 16 100.0 32 94 0 94 100.0 188 25 0 25 100.0 50 519 0 2,519 100.0 5,038 PAGE 10 ACCOUNTING PERIOD 2/2012 ----- - - - - -- ANNUAL ACTUAL _____________________ VARIANCE _____ % ___________ BUDGET % ___ ___ 834 2- .2- 5,000 16.7 9,423 925- 10.9- 51,000 18.5 0 416 100.0 2,500 .0 0 2,930 100.0 17,565 .0 0 40 100.0 250 .0 3,300 2,134- 183.0- 7,000 47.1 0 184 100.0 1,111 .0 0 32 100.0 200 .0 0 32 100.0 200 .0 443 255- 135.6- 1,137 39.0 0 50 100.0 300 .0 3, 743 260,851 228,195 32,656 12.5 482,319 418,059 1,295 25.7 30,283 12.4 64,260 13.3 3,137,859 13.3 (2 O PREPARED 9/09/11, 11:47:50 SALARY 6 BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE 6 SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 ______________________________________________________ OBJ ------- - - - - -- MONTH -TO- _______________________________ DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- ______________________ - - - - -- ___________ ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL 'VARIANCE i BUDGET ACTUAL VARIANCE i BUDGET k -- 0101 - SALARIES -S- WAGES- MGMNT.. 17.7.,294 - _154,856 22,418_12..6_354,.548_ - 310,042 44,.506_12.6 2.,,127,342 14.6 0102 SALARIES S WAGES -NON MGMT 1,816,549 1,692,135 124,414 6.8 3,633,098 3,428,785 204,313 5.6 21,798,781 15.7 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 29,083 20,917 41.8 100 -,000 55,901 44,099 44.1 600,000 9.3 0105 OVERTIME 79,904 56,604 23,300 29.2 159,805 127,226 32,582 20.4 959,028 13.3 0106 STANDBY PAID 18,872 14,556 4,316 22.9 37,744 31,991 5,753 15.2 226,498 14.1 0110 SALARY VACANCY 78,832- 0 78,632 -100.0 157,664- 0 157,664 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 267,258 8,847 3.2 552,210 463,635 88,575 16.0 3,313,357 14.0 0151 OVERTIME 15,321 6,229 9,092 59.3 30,642 10,970 19,672 64.2 183,918 6.0 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 20,666- 0 20,666 -100.0 124,000- .0 SALARIES S WAGES 2,344,860 2,220,721 124,139 5.3 4,689,720 4,428,550 261,170 5.6 28,138,924 15.7 0201 WORKERS' COMPENSATION INS 43,914 39,250 4,664 10.6 87,828 82,054 5,774 6.6 527,283 15.6 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 30,265 29, 134 1,131 3.7 60,530 57,984 2,546 4.2 363,488 16.0 0204 MEDICAL 6 HEALTH INSUR 704,533 649,844 54,689 7.8 1,409,066 1,300,102 106,964 7.7 8,454,704 15.4 0205 RETIREMENT CONTRIBUTION 1,057,824 B90,706 167,118 15.8 2,115,648 1,801,463 314,185 14.9 12,694,250 14.2 0206 DEFERRED COMP. CONTRIB 133,219 119,890 13,329 10.0 266,438 248,822 17,616 6.6 1,598,987 15.6 0207 DENTAL INSURANCE 77,563 72,666 4,897 6.3 155,126 145,222 9,904 6.4 931,068 15.6 0208 LONG -TERM DISABILITY INS 6,738 5,865 873 13.0 13,476 11,754 1,722 12.8 81,169 14.5 0209 LIFE INSURANCE 15,316 13,522 1,794 11.7 30,632 27,035 3,597 11.7 164,133 14.7 0211 ACCRUED COMPENSATED ABS 0 465- 465 .0 0 2,962- 2,962 .0 360,000 .8- 0212 BENEFIT VACANCY - 86,664- 0 86,664 -100.0 173,328- 0 173,328 -100.0 1,040,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 1,982,708 1,820,412 162,296 8.2 8,472,616 8,178,674 293,942 3.5 28,692,282 28.5 TOTAL SALARY AND BENEFITS 4,327,568 4,041,133 286,435 6.6 13,162,336 12,607,224 555,112 4.2 56,831.206 22.2 PREPARED .9/09/11, 11:47:46 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------------------------------------------- 002 SEWER CONSTRUCTION ----`----------------------------------------- - - - - -- CURRENT ASSETS CASH 1,563,660.72 INTANGIBLE ASSETS REVENUE BOND INVESTMENTS 1,222,000.00 .00 TEMPORARY INVESTMENTS 29,300,000.00 ACC DEPR- BUILDINGS ACCOUNTS RECEIVABLE 4,823,928.65 .00 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 23,281.00 .00 BOND ACCRUED INTEREST A/R 1,531.34 OUTFALL SEWERS CAD RECEIVABLE 808,242.95 .00 AVAD - ALHAMBRA VLY AR 1,818,186.43 VEHICLES DUE FROM R/E 30,810,470.22 .00 DUE FROM S/I .00 .00 DUE FROM DEBT FUND 4,665,595.00 .00 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT 2012 STATEMENT OF NET ASSETS 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 5 EQUIPMENT .00 ACC DEPR -FURN 6 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 5,175,316.55 TOTAL NET PROPERTY, PLANT 6 EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 46,008,121.56 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 1,202,233.47 - SALES TAX PAYABLE 594.08- AS OF 8/31/2011 ----- -------- - - - - -- 74,050,980.31 5,175,316.55 79,226,296.86 PAGE 3 ACCOUNTING PERIOD 2/2012 PREPARED 9/09/11, 11:47:46 2012 STATEMENT OF NET ASSETS PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2011 --------------------------------------------'_-------------------------"__------------------- 002 SEWER CONSTRUCTION ---------------------------------------------------------------------------------------------- REFUNDABLE CONST BONDS 91,376.90 - UNEARNED- INTEREST- - -- 748.62 -- PROJECT RETENTION PAYABLE 508,670.13- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 00 27,312,819.70- .00 1,114,481.31- 50,798,995.85- 28,427,301.01- -------- - - - - -- 79,226,296.86- PAGE 4 ACCOUNTING PERIOD 2/2612 �3 PREPARED 9/09/11, 11:47:48 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 - - -" --------"---------------------------------------------------'__"___-------____---------________---"'"_______--------- FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE ---- ---- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE I ----------------------------------------------------------------------------------------------------- -- ------------- ---------- - ----- 2301 SEWER SVC CHRG- COUNTY 0 2,377 2,377 .0 0 6,884 6,684 .0 6,534,000 .1 SEWER SERVICE CHARGES 0 2,377 2,377 .0 - 0 6,884 6,884 .0 6,534,000 .1 1500 MAIN LINES INSPECTION 15,416 3,865 11,551- 74.9- 30,832 5,229 25,603- 83.0- 185,000 2.8 1600 PLAN REVIEW 7,083 2,222 4,861- 68.6- 14,166 4,444 9,.722- 68.6- 85,000 5.2 1900 OVERTIME INSPECTION 2,000 152 1,848- 92.4- 4,000 152 3,848- 96.2- 24,000 .6 2100 TV REINSPECTION 83 0 83- 100.0- 166 0 166 - 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 - 0 0 0 .0 110,000 .0 4000 FACILITIES CAPACITY FEES 364,333 468,749 104,416 28J 726,666 957,709 229,043 31.4 4,372,000 21.9 4100 REBATES TO DISTRICT 83 0 83- 100.0- 166 0 166 - 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 78,904 32,071 68.5 93,666 106,717 15,051 16.1 562,000 19.3 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 29,166 0 29,166- 100.0- 175,000 .0 4501 INTEREST INCOME 22,083 9,318 12,765- 57.8- 44,166 31,346 12,820- 29.0- 265,000 11.8 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- 3,332 0 3,332- 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 474,163 563,210 89,047 18.8 948,326 1,107,597 159,271 16.8 15,712,000 7.0 FUND TOTALS 474,163 565,587 91,424 19.3 948,326 1,114,481 166,155 17.5 22,246,000 5.0 �y PREPARED 9/09/11, 11:52:01 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM105L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT - P£RIOD ENO ING: 8/31/2011 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PC! EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGES COST EST TO DATE PIDD THIS PY YEAR YTD MONTH BUDGET REGULATORY COMPL 6 SAFETY 9203 FIRE PROT SYS IMPRVMT 25,000 101,000 17,314 69 175,000 906 1 498 7,606 7284 TP HAZARD IO /REMEDIATION 125,000 092,000 109,32D 00 5,000 2,229 45 637 15,680 8213 TP SECURITY UPGRADE 162,000 104,000 12,105 0 5,000 0 0 0 149,895 SUB -TOTAL 312,000 1,257,000 136,739 45 185,000 3,215 2 1,135 173,261 ONE -TIME RENOVATION 6169 I&C PLC UPGRADES PH 2 270,000 321,000 260,682 97 80,000 0 D 0 91310 7241 WET WEATHER BYPASS IMPS 3,320,000 2,818,000 3, 105,470 94 5,000 229,495 590 12,416 214,530 7255 PRIMARY STRUCTURE DEMO 155,000 1,354,000 146,148 94 0 47,081 0 24,274 8,052 7272 ELECTRIC SLOWER 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 2,303,455 79 300,000 540,676 100 269,636 598,545 7277 SCB MECHANICAL ROOM 570,000 459,000 442,688 78 5,000 5,970 119 2,631 127,312 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 345,791 62 200,000 90,098 45 85,522 215,209 7282 PERIMETER FENCING 165,000 169,000 149,931 91 150,000 114,257 76 54,045 15,069 7285 PRIMARY TREATMENT RENOV 100,000 6,540,000 73,475 74 750,000 31,829 4 16,352 26,525 7208 PIPING RENOV PH 6 660,000 1,145,000 334,081 51 1,000,000 162,256 16 156,615 325,919 7209 POE SEISMIC UPGRADE 50,000 1,240,000 9,991 20 5,000 3,384 68 2,956 40,009 7290 OUTFALL IMPROVEMENTS -PH 6 300,000 1,005,000 125,596 42 685,000 34,394 5 19,038 174,404 7291 PUMP /BLOWER SEISMIC UPGRD 105,000 2,155,000 78,805 75 1,000,000 5,154 1 3,695 26,115 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,164,800 73,169 73 50,000 1,623 3 0 26,831 �S 7294 SEC PROCESS IMPS 50,000 1,396,000 33,959 60 5,000 1,396 28 0 16,041 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 15,904 13 750,000 14,260 2 10,936 104,016 7296 SEISMIC UPGRADES FOR SCE 150,000 5,055,000 11,060 7 50,000 9,803 20 6,956 130,940 7297 WET /DRY SCRUBBER REPLCMT 25,000 3,915,000 054 3 200, ODD 854 0 854 24,146 SUB -TOTAL : 10,077,000 34,959,300 7,932,138 79 5,240,000 1,292,530 25 666,726 2,144,862 RECURft ING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 293,542 35 725,000 156,095 22 93,765 552,458 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 527,385 88 50,000 15,047 30 0 72,615 7265 TP EQUIPMENT REPLACEMENT 950,000 1,235,000 669,616 71 100,000 26,416 26 6,749 280,384 7268 TP FACILITIES RENOV 200,000 166,000 175,958 88 12,000 12,204 102 5,044 24,042 7269 TP ASSET MANAGEMENT 1,184,000 856,000 610,175 52 10,000 14,933 149 5,012 565,825 SUB -TOTAL : 1,700,000 3,681,000 2,284,676 60 897,000 225,495 25 110,570 1,495,324 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 542,000 510,000 539,960 100 50,000 9,913 20 4,653 2,040 7287 TO MASTER PLAN UPDATE 365,000 600,000 66,349 10 300,000 9,745 3 6,209 298,651 SUB -TOTAL : 901,000 1,110,000 606,309 67 350,000 19,658 6 10,062 300,691 SUBSTANTIALLY COMPLETE PREPARED 9/09/11, 11:52:01 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM1851,4 174 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS FIX THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTO MONTN BUDGET 7248 STANDBY POWER FAC IMPRV 5,432,000 4,049,000 5,622,703 104 51000 12.221 244 2,625 190,703- 7260 SOLIDS HANDLING IMPRVS 5,520,600 5.131,500 5,469,341 99 5,000 0,017 176 4,142 31,259 7264 PRIMARY TREATMENT EXPANSN 468,019 430,000 468,291 100 5,000 270 5 270 272 - SUB -TOTAL 11,420,619 10,410,500 11,580,335 101 15,000 21,308 142 7,037 159,716 - UNALLOCATED AUTHORIZATIONS 4,240,931 0 PROGRAM CONTINGENCY 257,050 0 Treatment Plant 30.994,600 51,417,800 22,542,197 73 6,687,000 1,562,214 23 796,330 8,452,403 I- 019 PREPARED 9/09/11, 11:52:01 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM1851,4 171 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31 /2011 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CID EST THIS ESP - THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS PY YEAR YTp MONTH BUDGET RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 648 3 1,000 648 65 0 19,352 5947 MANHOLE REHAB 60,040 130,000 51,391 86 21,000 0 0 0 .8,609 5948 SEWER TV INSPECTION, PLO 700,000 5,000, DOD 369,860 53 500,000 23,097 5 13,398 330,140 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,309,425 92 11000 94,197 420 60,220 191,575 5955 SUSPENDED PIPE SUPPORT 25,000 26,000 10,729 43 11000 975 98 161 14,271 5973 NO ORINDA SEWER BEN PH 4 300,000 2,150,000 171,519 57 300,000 69,334 23 46,698 120,481 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 74,172 37 300,000 29,429 10 19,013 125,828 5982 PIPE BURST BLANKET 92,800 52,000 76,198 82 1,000 24,852 485 11,986 16,602 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 206,434 52 1,000 1,512 151 720 193,566 5989 S ORINDA SEWER REN PEE 2,757,000 2,167,800 020,125 30 1,000,000 28,549 2 16,430 1,936,875 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 1,079,949 39 1,790,000 454,277 25 410,347 1,684,731 5991 P.H. SEWER RENOV PH 2 4DO,000 2,143,300 132,194 33 10,000 0 0 0 267,806 5992 W CREEK SEWER REN, PH 8 2,081,700 2,030,000 490,727 24 1,700,000 B7,344 5 56,467 1,590,973 5993 FORCEMAIN ASSESSMENT 100,000 45,000 60,021 60 10,000 4,430 44 2,305 39,979 5999 CIPP BLANKET CONTRAST 92,200 26,000 3,161 3 1,000 0 0 0 89,039 8401 WC SEWER RENOV PH9 300,000 2,103,000 5,701 2 300,000 5,701 2 5,701 294,299 8404 LAFAYETTE SEWER RENOV PH8 250,000 2,052,000 0 0 250,000 0 0 0 250,000 SUB -TOTAL 13,044,380 25,161,700 5,862,254 45 6,987,000 824,345 12 643,446 7,182,126 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 74,890 50 100,000 472 1 0 75,110 7 5965 COLLECTION SYS" PLANNING 1,070,000 988,000 948,480 89 180,000 64,237 36 35,941 121,520 5983 FERROUS PIPE COROSION CM 25, D00 31,000 24,469 98 5,000 0 0 0 531 6001 MARTINEZ FACILITIES PLAN 35,000 25,000 31,131 89 5,000 15,874 310 10,863 3,869 SUB -TOTAL 1,280,000 1,554,000 1,070,970 84 290,000 00,583 28 46,804 201,030 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 1,210,903 84 11000 33,203 320 28,284 236,097 5994 LAF -P HILL RD TRUNK SEWER 1,845,000 2,411,000 1,725,932 94 1,900,000 1,320,949 70 1,271,084 119,068 6499 VISTA DEL ORINT)A CAD 165,000 0 51960 4 0 5,960 0 5,960 159,040 8400 11 -12 OEVELOPMNT SEWERAGE 500,000 500,000 61,169 12 500,000 61,169 12 61,169 438,831 SUB -TOTAL : 4,157,000 6,129,000 3,120,407 75 2,551,000 1,421,281 56 1,366,497 1,028,593 PUMPING STATIONS 5941 PS EQUIP 6 PIPING REPL 450,00D 775,000 373,114 83 75,000 6,453 9 6,453 76,006 5995 SR ANT) MTZ BYPASS PUMPS 55,000 351,000 39,742 72 300,000 4,346 1 31615 15,258 6003 SR PS DRY NTER PUMP RPLCM 25,000 579,000 1,302 5 ,0 1,302 0 1,302 23,698 SUB -TOTAL : 530,000 1,705,000 414,158 78 375,000 12,101 3 11,370 115,842 PREPARED 9/09/11, 11:52:01 CAPITAL IMPROVEMENT BUDGET PROGRAM /GM185L4 174 OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERI00 ENDING: 8/31/2011 ------------------------------------- TYPE CS Collection System _------------------------------------------------------------------------ TOTAL TOTAL PROJECT PCT EXPENDED PCT PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP NO PROJECT TITLE BUDGET COST EST TO DATE PID THIS FY YEAR YTD OTHER PROJECTS 5997 CNWS FACILITY PLAN 160,000 100,000 127,860 80 55,000 11,258 21 SUB -TOTAL : 160,000 100,000 127,860 80 55,000 11,258 21 SUBSTANTIALLY COMPLETE 5915 CS MODELING STS UPGRADE 656,000 580,000 599,902 88 13,000 2,991 23 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 0 0 SUB -TOTAL : 814,900 580,000 717,408 BE 13,000 2,991 23 PAGE 4 ACCOUNTING PERIOD 2/2012 ------------------------- EXPENDED REMAINING TR Is ALLOCATED MONTH BUDGET 8,293 32,140 0,293 32,140 456 77,298 0 20,194 456 97.492 UNALLOCATED AUTNORIEATIONG 5,087,170 0 PROGRAM CONTINGENCY 545,450 0 Collection System 25,618,900 35,229,700 11,329,057 44 10,271,000 2,352,559 23 2,076,866 14,289,843 ■ PREPARED 9/09/11, 11:52:01 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 171 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENO ING: 8/31/2011 --------------------------------------------------------------- TYPE GI General ImLOVementa __ TOTAL TOTAL PROJECT PCP EXPENDED PCP EXPENDED REMAINING TROT ALLOCATED PROJECT EXPENDED EX CIE EST THIS ERE THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE FIT THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP S FURN 8511 2010 -11 EQUIP s VEHICLES 446,700 446,700 357,972 80 0 0 0 0 88,928 8512 2011 -12 EQUIP 6 VEHICLES 898,930 898,930 0 0 898,930 0 0 D 890,930 SUB -TOTAL 1,345,630 1,345,630 357,972 27 898,930 0 0 0 987,650 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY OEVELOPMT 4,963,000 5,052,000 4,506,673 91 602,000 50,180 8 5,350 456,327 8227 GDI TREATMENT PLANT 500,000 500,000 219,467 44 100,000 180 0 ISO 280,533 0232 GDI /SMMS REPLACEMENT 200,000 400,000 37,737 19 190,000 37,737 20 31,349 162,263 SUB -TOTAL 5,663,000 5,952,000 4,763,077 84 092,000 88,097 10 36,879 099,123 PRO.TECLS 0207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 0210 KIEWIT PARCEL DEVELOPMENT 300,000 257,000 136,162 45 30,000 0 0 0 163,838 8217 CAP IMP PLAN 6 BUDGET 663,000 1,138,000 576,877 07 110,000 18,270 17 12,749 86,123 8219 HOB IMPROVEMENTS 795,000 1,130,000 607,760 76 399,000 51860 2 0 187,240 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 GIST RENTAL PROPERTY IMP 45,000 107,000 40,440 90 29,000 0 0 0 4,560 8225 IMHOFF TRIANGLE DENLPMENT 63,000 234,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 970,000 2,523,000 470,956 49 510,000 13,242 3 7,403 491,044 0228 DISTRICT EASEMENT ACQUIS 250,000 432,500 264,083 106 100,000 11,345 11 22,736 14,083- 8229 MARTINEZ EASEMENT ACQUIS 130,000 1B5,000 110,980 85 65, ODD 4,644 7 4,436 19,020 8230 CAPITAL LEGAL SERVICES 210,000 560,000 45,856 22 70,000 100 0 0 164,144 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 0,684 13 50,000 854 2 427 56,316 9999 CAPITAL PROJECT CLEARING 0 10,000 101,812 0 1,000 101,808 181 23,976 101,812 - SUB -TOTAL 4,078,000 7,835,500 2,605,394 64 1,584,000 156,123 10 71,727 1,472,606 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,654,000 12,503,156 90 2,025,000. 935,037 46 876,441 1,429,844 SUB -TOTAL 13,933,000 13,654,000 12,503,156 90 2,025,000 935,037 46 076,441 1,429,844 UNALLOCATED AUTHORIZATIONS 2,345,470 0 PROGRAM CONTINGENCY 197,600 0 General Improvements 27,562,700 28,787,130 20,230,399 73 5,399,930 1,179,257 22 905,047 7,332,301 -Z 9 PREPARED 9/09/11, 11:52:01 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM105L4 171 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2011 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PC! EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST IRIS EXP MIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 987,024 95 310,000 28,490 9 18,390 53,976 7259 RECYCLED WATER PLANNING 809,500 1,252,000 828,412 102 55,000 46,318 84 31,028 18,912- 7261 AN CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 205,856 90 60,000 6,479 11 4,366 24,144 SUB -TOTA1, 2,100,500 2,890,000 2,031,376 97 430,000 81,287 19 53, 794 69,124 UNALLOCATED AUTHORIZATIONS 204,250 0 PROGRAM CONTINGENCY 10,750 0 Recycled Water 2,315,500 2,890,000 2,031,376 BB 430,000 81,287 19 53,784 284,124 GRAND TOTAL 86,491,700 110,324,630 56,133,029 0 22,787,930 5,175,317 0 3,912,027 30,358,671 3D CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND 2009 BOND ISSUANCE - CONSTRUCTION BOND TEMPORARY INVESTMENTS AUGUST, 2011 (3) 1,222,000 1.794.000 (572.000) 1,222,000 1,225.299.90 576.90 954.44 1,531.34 (2) (215.02) 680.74 465.72 361.88 1.635.18 1,997.06 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of August, 2011 was 0.408%. (2) The face value Indicates the value of the Investment if held until maturity, which is the usual District practice. 2/ (3) The weighted average yield of the total Sewer Construction portfolio is 0.408 %. •l (4) The market value of the portfolio on August 31, 2011 was $1,225,299.90. COMPLIANCE STATEMENT: All Investments comply with the District's internal Investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M.. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE Series A Proceeds .State of Ca. LAIF 11124/09 •— (1) 1,222,000 1,794,000 (572,000) 1,222,000 1,225,299.90 (4) 576.90 954.44 1,531.34 Series B Proceeds State of Ca. LAIF 12103109 0 0 0 0.00 (41 0.00 (3) 1,222,000 1.794.000 (572.000) 1,222,000 1,225.299.90 576.90 954.44 1,531.34 (2) (215.02) 680.74 465.72 361.88 1.635.18 1,997.06 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of August, 2011 was 0.408%. (2) The face value Indicates the value of the Investment if held until maturity, which is the usual District practice. 2/ (3) The weighted average yield of the total Sewer Construction portfolio is 0.408 %. •l (4) The market value of the portfolio on August 31, 2011 was $1,225,299.90. 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 TEMPORARY INVESTMENTS AUGUST, 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 RATE YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE LAIF 8/86 -2/90 -- (1) 24,300,000 35,800,000 882 U.S. GOVT T -Bill 04/25111 10120/11 0.112 4,997,281 5,000,000 5,000,000 4,997,929.17 473.61 473.61 947.22 (11,500,000) (4) 29.297,281 40.800.000 0 29.300.000 - 29.363,549.04 11,168.80 13,059.42 24,228.22 (3) (5).(6) (2,032.40) 7,333.31 5,300.91 9.136.40 20.392.73 29.529.13 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of August 2011 was 0.408 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. 2� (4) The weighted average yield of the total Sewer Construction portfolio is 0.3574 %. (5) The market value of the portfolio on August 31, 2011 was $29,363,549.04. 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. PREPARED 9/09/11, 11:47:46 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 2/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2011 ------------------------------------------------------------------------------------------------------------------------------ - -- - -- 003 SELF- INSURANCE ------------------------------------------------------------------------------------------------------------- --------- -------- - - - - -- CURRENT ASSETS CASH 43,533.30 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST A/R 3,061.37 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,009,262.70 DUE FROM S/C 27,220.72 DUE FROM DEBT FUND .00 TOTAL ASSETS 5,583,078.09 LIABILITIES DUE TO R/E 418,096.37 - DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 37.00 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,418,133.37 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,342,208.20 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 430,698.10 REVENUE SUMMARY 853,434.62- TOTAL FUND EQUITY 4,164,944.72 - TOTAL LIABILITIES AND FUND EQUITY - 5,583,078.09- 33 PREPARED 09/09/11, 11:49:42 ANNUAL Buocer 4,200, CENTRAL CONTRA COSTA SANITARY DISTRICT e .00 0 PROGRAM SELFREV .0D SELF- INSURANCE REVENUE REPORT .00 4.71 4,200 17.45 5.58 PERIOD ENO ING: 08/31/2011 17.59 .00 0 .00 - MONT11-10 -OATS .00 YEAR -TO -DATE 10,000 ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual .00 Variance 4501 - IN7EREST _350- - -210__ _80= 22.06- ]00,__ 733 33 .00 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 - - - - -- 895,000 0 0 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 SUB -FUND A 350 270 80- 22.86- 700 733 33 4501 INTEREST 033 648 105- 22.21- 1,666 1,759 93 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 SUB -FUND B 833 648 185- 22.21- 1,666 1,759 93 4501 INTEREST 483 342 141- 29.19- 966 942 24- 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 7401 CONTRIBUTION FROM 06M 0 0 0 .00 850,000 850,000 0 7501 INSURANCE RECOVERY - HHS 0 0 0 .00 0 0 0 ' SUB -FUND C 483 342 141- 29.19- 850,966 850.942 24- ------ - - - - -- 1,666 ------- - - - - -- ------ - - - - -- --- 1,260 406- - - - - -- ------ 24.37- - - - - -- 853,332 ------ - - 853,435 - - -- ------ - - - - -- 103 PAGE 1 ACCOUNTING PERIOD 02/2012 e 4471 ANNUAL Buocer 4,200, 17.45 e .00 0 .00 .0D 0 .00 4.71 4,200 17.45 5.58 10,000 17.59 .00 0 .00 .00 0 .00 5.58 10,000 17.59 2.48- 5,800 16.24 .00 0 .00 .00 050,000 100.00 .00 25,000 .00 .00 880,800 96.61 - - - -- ------ .01 - - - - -- 895,000 --- - - 95.36 - - -- 3y PREPARED 09/09/11, 11:49:38 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF- INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 02/2012 PERIOD ENDING: 08/31/2011 - MONTH -TO -DATE - YEAR -SV -DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance t BUDGET B 1420 LOSSES _ 20,833 _ 2,666 10,167 80.20 41,666 6,947 34,719 _83.33 250,000 2.08 1421 LEGAL SERVICES 2,083 0 2,083 100.00 4,166 0 4,166 100.00 25,000 .00 1422 TECHNICAL SERVICES 7,083 5,654 1,429 20.18. 14,166 5,654 8,512 60.09 85,000 6.65 • SUB -FUND A 29,999 8,321 21,678 72.26 59,998 12,602 47,396 79.00 360,000 3.50 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 4,166 0 4,166 100.00 8,332 0 8,332 100.00 50,000 .00 1422 TECHNICAL SERVICES 1,666 0 1,666 100.00 3,332 0 3,332 100.00 20,000 .00 SUE -FUND B 5,832 0 5,832 100.00 11,664 0 '11,664 100.00 70,000 .00 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 0 0 0 .00 0 0 0 .00 10,000 .00 1422 TECHNICAL SERVICES 416 0 416 100.00 832 - 0 832 100.00 51000 .00 1423 LIABILITY INSURANCE 0 0 0 .00 415,000 337,140 77,860 10.76 415,000 81.24 1424 PROPERTY INSURANCE 0 0 0 .00 118,500 80,956 37,544 31.60 118,500 60.32 1425 INSURANCE CONSULTING EVE 0 0 0 .00 0 0 0 .00 0 .00 1426 CLAIMS ADJUSTMENT 0 0 0 .00 a 0 0 .00 1,000 .00 SUB -FUND C 416 0 416 100.00 534,332 418,096 116,236 21.75 549,500 76.09 ____________ 36,247 _____________ ___ _ 8,321 _________ _________ 27,926 77.04 ____________ 605,994 ____________ 430,698 ____________ 175,296 _________ 28.93 ____ __ _ _ _ _ __ ___ 979,500 _ _ _ _ __ 43.97 3s CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS AUGUST, 2011 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- (1) 4,500,000 4,500,000 4,500 000 4,512,151.83 1,559.34 1,502.03 3,061.37 (3) 4,500,000 4,500,000 0 4,500,000 4,512,151.83 1,559.34 1,502.03 3,061.37 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of August, 2011 was 0.408 %. (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 0.408 %. (4) The market value of the portfolio on August, 2011 was $4,512,151.83. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. (238.18) 672.44 434.26 1,321.16 2,174.47 3,495.63 66) PREPARED 9/09/11, 11:47:46' PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT -------------------------------------- 004 DEBT SERVICE CURRENT ASSETS 2012 STATEMENT OF NET ASSETS AS OF 8/31/2011 PAGE 6 ACCOUNTING PERIOD 2/2012 OEPO SIT W /TRUSTEE- RESERVE S,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 4,665,595.00 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 1,183,584.28 - BONDS PAYABLE 47,200,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 53,049,179.28 - FUND EQUITY GD RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 330,732.66 REVENUE SUMMARY .00 TOTAL FUND EQUITY 330,732.66 TOTAL LIABILITIES AND FUND EQUITY 52,718,446.62- PREPARED 09/09/11, 11:49:34 PROGRAM DEBTREV CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENO ING: 08/31/2011 PAGE 1 ACCOUNTING PERIOD 02/2012 2300 ACCOUNT DESCRIPTION SEWER SVC CHRG- COUNTY - BUDGET 0 MONTH -TO -DATE Actual 0 Variance 0 k .00 - Budget 0 YEAR -TO -DATE Actual 0 Variance 0 k .00 ANNUAL BUDGET 0 i .00 4550 1998 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 0 .00 4551 2002 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 0 .00- 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 217,630 .00 4600 TAX REVENUE 0 0 0 .00 0 0 0 .00 5,323,090 .00 • REVENUE 0 0 0 .00 0 0 0 .00 5,540,720 .00 -- ---- - - - - -- 0 ---- ---- - - - -- ------ 0 - - - - -- --- 0 - - - - -- ------ .00 - - - --- 0 ------ - - - - -- ------ 0 - - - - -- --- 0 - - - - -- .00 ----- - - - - "- --- 5,540,720 - - - - -- .00 38 PREPARED 09/09/11, 11:49:29 - CENTPAI, CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM OEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 02/2012 PERIOD ENO ING: 08/31/2011 ACCOUNT DESCRIPTION 1251 2002 BOND INTEREST ESP 1252 RECYC H2O INTEREST ESP 1253 2009 BOND DEBT EXPENSE ' DEBT SERVICE - MONTH -IV -DATE - YEAR -TO -DATE ANNUAL BUDGET Actual Variance i Budget Actual Variance i BUDGET 8 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 .00 330,733 400,198 69,465- 21.00- 330,733 330,733 0 .00 11888,601 17.51 330,733 400,198 69,465- 21.00 -. 330,733 330,033 0 .00 1,919,374 17.23 ------ - - - - -- 330,733 ------- - - - - -- ----- 400,198 ------- ----- 69,465- 21.00- - - -- ------ - - - - -- 330,733 ------ - - - - -- ------ 330,733 - ----- --- 0 - - - - -- .00 ------ - - - - -- --- 1,919,374 - - - - -- 17.23 39