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HomeMy WebLinkAbout02.c. Approve September 2011 Financial StatementsCENTRAL CONTRA COSTA SANITARY DISTRICT October 11, 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 September, 2011: Expense Categories Total Labor Charges Utilities Repairs & Maintenance Outside Services Other Expenses Budgeted Actual 15,107,751 14,730,285 1,095,743 690,438 883,949 496,845 Favorable /(Unfavorable) Variance Explanation 0/ 377,466 Lower due to budgeted positions not yet filled. 405,305 Lower expense from delay in September billing. 387,104 Lower due to budget spread over 12 months versus actual expense occuring 694,386 438,290 256,096 457,558 169,161 288,397 sporadically throughout the year. Mostly due to Technical Services expense lower than budgeted so far. Expenses are typically lower in the beginning of the fiscal year. Expenses typically are lower in the beginning of the fiscal year although are budgeted for evenly throughout the year. V CENTRAL CONTRA COSTA SANITARY DISTRICT October 11, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending September, 2011: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 1,092,999 1,352,054 259,055 Large payments from Safeway and a 48 -unit apartment complex in August and from two 21 -unit apartment buildings in San Ramon in September. FINANCIAL STATEMENT SUMMARY September, 2011 O & M Revenue Sep -11 Actual Budget Variance O & M Expenses 4,562 5,044 482 9.6% Prepared by: T. Smithey yci YEAR -TO -DATE Actual Budget Variance 1,254 1,215 39 3.2% YEAR -TO -DATE Actual Budget Variance 18,406 20,426 2,020 9.9% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 377 Directors Fees & Expenses 15 Chemicals 143 Utilities 405 Repairs & Maintenance 387 Hauling & Disposal 60 Professional & Legal 0 Outside Services 256 Materials & Supplies 89 Other Expenses 288 2,020 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 2,020 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAW yield as of September, 2011 was 0.378 %. L 10] YEAR -TO -DATE Sewer Construction Revenue 1,710 Expense 7,966 Over /Under 6,256 PREPARED 10 /10 /11, 13:46:10 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD .3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2011 -- - ------ --- - ------- ----------- --- -- - -- - -- --------- -- --- ------ - - -- -- ------ --- -- - - ---- - - --- -- - --- - --- -------- 001 RUNNING EXPENSE CURRENT ASSETS CASH 304,199.24 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 200,969.53 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,312.75 ACCOUNTS RECEIVABLE -COBRA 1,852.48 A /R -SSC DIRECT BILL 833,926.39 COMPUTER PURCHASE PROGRAM 9,656.76 DEPOSITS TO BANK ESCROW 101,432.20 PREPAID INSURANCE .00 PREPAID EXPENSES 755,197.18 PREPAID RETIREMENT 10,592,967.90 SUPPLIES & MATERIAL INV 1,807,778.69 DUE FROM S/C 56,605,773.72 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 6,031,676.10 - TREATMENT PLANT 287,537,513.06 ACC DEPR- TREATMENT PLANT 161,800,408.88 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 19,991,304.17 - SEWAGE COLLECTION FACIL 290,317,723.23 OUTFALL SEWERS 8,518,442.72 FURNITURE & EQUIPMENT 13,243,331.33 ACC DEPR -FURN & EQUIP 9,775,349.06 - VEHICLES - 6,038,528.29 ACC DEPR- VEHICLES 3,808,469.75 - RECY WATER INFRASTRUCTURE 12,300,131.00 ACCUM DEPRC -RELY WATER 4,848,535.66 - ACC DEPR- SEWAGE COL SYS 44,948,295.53 - ACC DEPR - OUTFALL 2,766,971.70 - CONTRIBUTED SEWER LINES 149,110,350.05 ACC DEPR - CONTRIB ASSETS 47,111,101.53 - CONSTRUCTION IN PROGRESS 22,632,142.11 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 35,456,945.46- 71,639,163.21 593,461,190.81 - -- --- -- - - - - -- 665,100,954.02 -------- - - - - -- -------------- 0 PREPARED 10 /10 /11, 13:46:10 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2011 -- -------------------------------------------------------------------------------------------------------- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ 87,666,095.51 DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 43,879,753.87 - ACCOUNTS PAYABLE 189,188.56 - SALES TAX PAYABLE 24,448.89 - ACCRUED WAGES PAYABLE 834,696.57 - 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 985,798.77 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,114.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET 1,088.04 - OCCUPATIONAL HEALTH .00 DISABILITY INS 90.16 LIFE INS 80.40 - DELTA DENTAL .00 POST EMP. BENEFIT -OPEB 2,463,664.38 - CAFETERIA PLAN PAYABLE 84,976.81 - PERMIT CLEARING 20.00 WORKERS' COMP INS PAYABLE 281,319.71 ACCRUED COMPENSATED ABS. 4,862,612.61 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 51,446.17 - REIMBURSEMENT FEES 64,393.23- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES .00 CONTRIBUTED SEWER LINES 149,271,594.07 - CAPITAL COST SHARING 87,666,095.51 - STATE & FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 270,364,806.74 - AVAILABLE FUND BALANCE 9,918,761.39 - EXPENDITURE SUMMARY 18,405,972.34 REVENUE SUMMARY 1,253,869.74- TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 89,730,519.91- 575,370,434.11- --- ----- - - - - -- 665,100,954.02- c> PREPARED 10 /10 /11, 13:46:12 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------- ACCOUNT TITLE --- -- -- -- -- -- ESTIMATE -- ---- ----- - ----- ACTUAL ---------------------------------------------------------------------------------- VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 8,391 15,797 7,406 88.3 25,173 61,518 36,345 144.4 100,700 61.1 2300 SEWER SVC CHRG - COUNTY 0 19,500- 19,500- .0 0 19,500- 19,500- .0 48,569,200 .0 2400 SEWER SVC CHRG- DIRECT 841,300 738,525 102,775- 12.2- 841,300 742,496 98,804- 11.7- 841,300 88.3 2500 SEWER SVC CHRG -PRIOR YEAR 2,216- 0 2,216 100.0- 6,648- 0 6,648 100.0- 26,600- .0 SEWER SERVICE CHARGES - 847,475 734,822 112,653- 13.3- 859,825 784,514 75,311- 8.8- 49,484,600 1.6 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 19,305 5,222 37.1 42,249 76,610 34,561 81.8 169,000 45.4 1700 SEPTIC TANK DUMPING 6,083 4,369 1,714- 28.2- 18,249 14,221 4,028- 22.1- 73,000 19.5 1900 OVERTIME INSPECTION 1,083 305 778- 71.8- 3,249 3,216 33- 1.0- 13,000 24.7 2000 SIDE SEWER INSPECTION 31,250 43,282 12,032 38.5 93,750 133,462 39,712 42.4 375,000 35.6 2700 SALES 166 250 84 50.6 498 250 248- 49.8- 2,000 12.5 2900 OTHER SERVICE CHARGES 2,000 7,041 5,041 252.1 6,000 7,041 1,041 17.4 145,000 4.9 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 0 163 163 .0 105,000 .2 3200 NEW INDUSTRY PERMIT FEES 666 0 666- 100.0- 1,998 1,311 687- 34.4- 8,000 16.4 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 22,000 .0 3500 LEASE RENTAL INCOME 45,250 62,549 17,299 38.2 135,750 115,093 20,657- 15.2- 603,000 19.1 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 968 968 .0 2,000 48.4 3801 RECYCLED WATER 40,000 97,731 57,731 144.3 40,000 97,731 57,731 144.3 240,000 40.7 4300 ANNEXATION CHARGES 1,275 800 475- 37.3- 3,825 4,400 575 15.0 15,300 28.8 4500 INTEREST INCOME 0 4 4 .0 0 13 13 .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 0 0 .0 0 .0 5500 STORMWATER PROGRAM 0 0 0 .0 0 0 0 .0 210,000 .0 5600 HOUSE HAZARD WASTE REIMS 3,000 2,184 816- 27.2- 9,000 9,240 240 2.7 769,805 1.2 6000 MISCELLANEOUS INCOME 0 510 510 .0 0 5,268 5,268 .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- 498 169 329- 66.1- 2,000 8.5 OTHER REVENUES 145,022 64,456 80,566- 55.6- 355,066 469,356 114,290 32.2 2,862,105 16.4 FUND TOTALS 992,497 799,278 193,219- 19.5- 1,214,891 1,253,870 38,979 3.2 62,198,705 2.0 ■ PREPARED 10 /10 /11, 13:46:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 25$ OF YEAR LAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 -- - -- OBJ - --- - --- - ------------- ------------- ------ - - -- - ------------------------- MONTH -TO- DATE------- - - - - -- -- -- ------ -------- - - - - --------------- -- YEAR -TO- DATE-------- - --- - -- - - - - - -- - ----- - - --- ANNUAL ----- NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 177,274 164,582 12,692 7.2 531,822 474,627 57,195 10.8 2,127,342 22.3 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,653,136 163,413 9.0 5,449,647 5,081,923 367,724 6.7 21,798,781 23.3 0103 SALARIES & WAGES -COMP ABS 50,000 15,249 34,751 69.5 150,000 71,150 78,850 52.6 600,000 11.9 0105 OVERTIME 79,904 57,381 22,523 28.2 239,712 184,605 55,107 23.0 959,028 19.2 0106 STANDBY PAID 18,872 19,256 384- 2.0- 56,616 51,248 -5,368 9.5 226,498 22.6 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 236,496- 0 236,496 -100.0 946,000- .0 SALARIES & WAGES 2,063,767 1,909,604 154,163 7.5 6,191,301 5,863,553 327,748 5.3 24,765,649 23.7 0201 WORKERS' COMPENSATION 41,567 42,728 1,161- 2.8- 124,701 121,897 2,804 2.2 499,034 24.4 0202 STATE UNEMPLOYMENT INSUR 7,500 16,237 8,737- 116.5- 7,500 16,237 8,737- 116.5- 30,000 54.1 0203 MEDICARE 26,561 24,960 1,601 6.0 79,683 76,636 3,047 3.8 318,949 24.0 0204 MEDICAL AND HEALTH INSUR 658,622 683,259 24,637- 3.7- 1,975,866 1,913,411 62,455 3.2 7,903,688 24.2 0205 RETIREMENT CONTRIBUTION 931,976 824,671 107,305 11.5 2,795,928 2,446,541 349,387 12.5 11,183,955 21.9 0206 DEFERRED COMP. CONTRIB 117,702 106,617 10,885 9.2 353,106 330,585 22,521 6.4 1,412,684 23.4 0207 DENTAL INSURANCE 72,326 69,514 2,812 3.9 216,978 206,546 10,432 4.8 868,143 23.8 0208 LONG -TERM DISABILITY INS 5,945 5,300 645 10.8 17,835 15,639 2,196 12.3 71,574 21.9 0209 LIFE INSURANCE 14,046 12,752 1,294 9.2 42,138 37,924 4,214 10.0 168,802 22.5 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 2,962- 2,962 .0 360,000 .8- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 259,992- 0 259,992 -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 1,789,581 1,786,238 3,343 .2 9,860,943 9,669,654 191,289 1.9 26,284,029 36.8 0250 CAPITALIZED ADM OVERHEAD 314,831- 247,632- 67,199- 21.3 944,493- 802,922- 141,571- 15.0 3,778,069- 21.3 CAPITALIZED ADM OVERHEAD 314,831- 247,632- 67,199- 21.3 944,493- 802,922- 141,571- 15.0 3,778,069- 21.3 7 TOTAL LABOR CHARGES 3,538,517 3,448,210 90,307 2.6 15,107,751 14,730,285 377,466 2.5 47,271,609 31.2 0301 DIRECTOR MEETING FEES 5,299 5,437 138- 2.6- 15,897 13,611 2,086 13.1 63,595 21.7 0302 BOARD TRAINING AND CONF 3,833 542 3,291 85.9 11,499 5,262 6,237 54.2 46,000 11.4 0303 BOARD HEALTH BENEFITS 10,201 7,825 2,376 23.3 30,603 24,171 6,432 21.0 122,422 19.7 DIRECTOR FEES & EXPENSES 19,333 13,804 5,529 28.6 57,999 43,244 14,755 25.4 232,017 18.6 0402 LIME 18,000 25,931 7,931- 44.1- 65,000 47,763 17,237 26.5 227,000 21-.0 0403 POLYMER 41,416 10,370 31,046 75.0 124,248 85,418 38,830 31.3 497,000 17.2 0404 BOILER CHEMICALS 4,666 2,516 2,150 46.1 13,998 2,516 11,482 82.0 56,000 4.5 0406 OTHER CHEMICALS 49,999 45,194 4,805 9.6 150,001 113,809 36,192 24.1 600,000 19.0 0407 HYPOCHLORITE 32,583 19,447 13,136 40.3 97,749 58,309 39,440 40.3 391,000 14.9 CHEMICALS 146,664 103,458 43,206 29.5 450,996 307,815 143,181 31.7 1,771,000 17.4 0501 ELECTRICAL 77,873 60,347 17,526 22.5 195,486 117,317 78,169 40.0 934,500 12.6 0502 NATURAL GAS 230,915 207,735 23,180 10.0 692,745 412,628 280,117 40.4 2,771,000 14.9 0503 LAND -FILL GAS 42,833 46,347 3,514- 8.2- 128,499 93,927 34,572 26.9 514,000 18.3 0504 WATER 7,665 1,488 6,177 80.6 21,245 13,623 7,622 35.9 92,000 14.8 0505 TELEPHONE 19,256 15,447 3,809 19.8 57,768 52,943 4,825 8.4 231,100 22.9 UTILITIES 378,542 331,364 47,178 12.5 1,095,743 690,438 405,305 37.0 4,542,600 15.2 PREPARED 10 /10 /11, 13:46:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 OBJ ------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - - -- YEAR -TO- DATE-------- - - - - -- ------------------ ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 5,976 4,128 40.9 30,312 14,374 15,938 52.6 121,250 11.9 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,922 1,422- 19.0- 22,500 19,717 2,783 12.4 90,000 21.9 0603 GENERAL REPAIRS & MAINT 79,702 51,920 27,782 34.9 239,106 133,343 105,763 44.2 956,500 13.9 0604 OUTSIDE REPAIRS & MAINT. 160,495 82,113 78,382 48.8 481,362 199,554 281,808 58.5 1,926,100 10.4 0605 COMPUTER REPAIRS & MAINT 32,490 479 32,011 98.5 100,670 125,599 24,929- 24.8- 394,911 31.8 0606 REAL PROPERTY REPAIRS 3,333 2,113 1,220 36.6 9,999 4,258 5,741 57.4 40,000 10.6 REPAIRS & MAINTENANCE 293,624 151,523 142,101 48.4 883,949 496,845 387,104 43.8 3,528,761 14.1 0701 ASH REMOVAL 13,250 13,254 4- .0 39,750 31,367 8,383 21.1 159,000 19.7 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 6,249 0 6,249 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 8,066 1,400- 21.0- 19,998 10,802 9,196 46.0 80,000 13.5 0704 JANITORIAL & REFUSE REMOV 20,667 21,108 441- 2.1- 62,001 59,444 2,557 4.1 248,050 24.0 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 7,500 0 7,500 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 44,932 41,893 3,039 6.8 84,796 58,958 25,838 30.5 511,200 11.5 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 90,098 84,321 5,777 6.4 220,294 160,571 59,723 27.1 1,088,250 14.8 0801 PROFESSIONAL SERVICES 9,795 35,413 25,618- 261.5- 29,385 47,227 17, -842- 60.7- 117,560 40.2 0802 LEGAL SERVICES -BOARD 5,166 7,384 2,218- 42.9- 15,498 18,603 3,105- 20.0- 62,000 30.0 0803 LEGAL SERVICES -STAFF 30,087 26,447 3,640 12.1 82,795 62,930 19,865 24.0 361,100 17.4 PROFESSIONAL & LEGAL SERV 45,048 69,244 24,196- 53.7- 127,678 128,760 1,082- .8- 540,660 23.8 0901 OUTSIDE SAFETY SERVICES 11,257 5,130 6,127 54.4 30,171 25,892 4,279 14.2 121,000 21.4 0902 TECHNICAL SERVICES 198,057 115,675 82,382 41.6 584,171 320,977 263,194 45.1 2,376,850 13.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 0 3,166 100.0 54,748 38,478 16,270 29.7 318,250 12.1 0905 REPROGRAPHIC SERVICES 1,599 0 1,599 100.0 4,797 636 4,161 86.7 19,200 3.3 0906 RECRUITMENT 6,833 25,723 18,890- 276.5- 20,499 52,307 31,808- 155.2- 82,000 63.8 OUTSIDE SERVICES 220,912 146,528 74,384 33.7 694,386 438,290 256,096 36.9 2,917,700 15.0 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 16,252 7,833 8,419 51.8 48,756 20,006 28,750 59.0 195,100 10.3 1102 GASOLINE, OIL & FUEL 18,620 15,319 3,301 17.7 55,860 29,469 26,391 47.2 223,450 13.2 1103 OPERATING SUPPLIES 97,661 132,099 34,438- 35.3- 295,483 285,239 10,244 3.5 1,185,700 24.1 1104 OPERATING FUEL 4,833 0 4,833 100.0 14,499 5,900 8,599 59.3 58,000 10.2 1105 LABORATORY SUPPLIES 12,333 9,991 2,342 19.0 36,999 32,298 4,701 12.7 148,000 21.8 1106 SAFETY SUPPLIES 9,604 8,694 910 9.5 28,378 19,656 8,722 30.7 115,495 17.0 1108 INVENTORY OVER /SHORT 0 247- 247 .0 0 2,003- 2,003 .0 0 .0 MATERIALS & SUPPLIES 159,303 173,689 14,386- 9.0- 479,975 390,565 89,410 18.6 1,925,745 20.3 1201 RENTS & LEASES 17,331 5,396 11,935 68.9 51,993 23,403 28,590 55.0 213,110 11.0 1202 PUBLIC AGENCY FEES 33,121 7,013 26,108 78.8 99,363 9,331 90,032 90.6 406,735 2.3 1203 PUBLIC INFORMATION 32,540 2,800 29,740 91.4 97,620 64,406 33,214 34.0 390,500 16.5 PREPARED 10 /10 /11, 13:46:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 OBJ - ------------------------------------------------------------ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - -------- -- - -- YEAR -TO- DATE-------- -------- - - - - -- - - - --- ----- ANNUAL - NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,059 887 2,172 71.0 9,177 2,487 6,690 72.9 46,750 5.3 1205 TECH TRAIN, CONF & MEETS 25,636 16,738 8,898 34.7 77,908 41,239 36,669 47.1 313,625 13.1 1206 CERTIFICATION & LICENSES 1,225 29 1,196 97.6 4,648 2,202 2,446 52.6 17,178 12.8 1207 CLAIMS 841 340 501 59.6 1,723 450 1,273 73.9 10,100 4.5 1208 SUBSCRIPTION /PUBLICATION 2,753 972 1,781 64.7 8,259 1,674 6,585 79.7 34,148 4.9 1209 MILEAGE REIMBURSEMENTS 495 383 112 22.6 1,485 591 894 60.2 6,040 9.8 1210 PUBLIC NOTICES 411 515 104- 25.3- 1,233 515 718 58.2 4,950 10.4 1211 OUTSIDE ORGANIZATION FEES 22,961 1,100 21,861 95.2 68,883 8,533 60,350 87.6 286,900 3.0 1212 EMPLOYEE MEMBERSHIPS 3,043 1,154 1,889 62.1 10,129 8,003 2,126 21.0 38,632 20.7 1213 MISCELLANEOUS 2,688 1,141 1,547 57.6 8,064 5,130 2,934 36.4 32,350 15.9 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 5,691 1,197 4,494 79.0 17,073 1,197 15,876 93.0 71,300 1.7 OTHER EXPENSES 151,795 39,665 112,130 73.9 457,558 169,161 288,397 63.0 1,872,318 9.0 NET EXPENSES 5,043,836 4,561,806 482,030 9.6 20,426,329 18,405,974 2,020,355 9.9 66,540,660 27.7 TOTAL EXPENSE 5,043,836 4,561,806 482,030 9.6 20,426,329 18,405,974 2,020,355 9.9 66,540,660 27.7 PREPARED 10 /10 /11, 13:46:17 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 20,833 3,248- 24,081 115.6 62,499 3,699 58,800 94.1 250,000 1.5 1421 LEGAL SERVICES 6,249 27,477 21,228- 339.7- 18,747 27,477 8,730- 46.6- 85,000 32.3 1422 TECHNICAL SERVICES 9,165 0 9,165 100.0 27,495 5,654 21,841 79.4 110,000 5.1 1423 LIABILITY INSURANCE - 0 0 0 .0 415,000 337,140 77,860 18.8 415,000 81.2 1424 PROPERTY INSURANCE 0 0 0 .0 118,500 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 36,247 24,229 12,018 33.2 642,241 454,926 187,315 29.2 979,500 46.4 NET EXPENSES 36,247 24,229 12,018 33.2 642,241 454,926 187,315 29.2 979,500 46.4 (DO PREPARED 10 /10 /11, 13:46:17 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 - - OBJ -------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1250 1998 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1251 2002 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1252 RECYC H2O INTEREST EXP 0 0 0 .0 0 0 0 .0 30,773 .0 1253 2009 BOND DEBT EXPENSE 0 0 0 .0 330,733 330,733 0 .0 1,888,601 17.5 OTHER EXPENSES 0 0 0 .0 330,733 330,733 0 .0 1,919,374 17.2 NET EXPENSES 0 0 0 .0 330,733 330,733 0 .0 1,919,374 17.2 C PREPARED 10 /10 /11, 13:46:16 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ----------- --- ----------- ----- ---- -- - - -- -- ------------- - ---------------------------------------------------------------------------------------- MONTH-TO-DATE ------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 427,321 368,629 58,692 13.7 1,281,963 1,170,728 111,235 8.7 5,127,961 22.8 EMPLOYEE BENEFITS 585,389 624,794 39,405- 6.7- 6,248,367 6,215,168 33,199 .5 11,832,373 52.5 CAPITALIZED ADM OVERHEAD 3,699- 2,936- 763- 20.6 11,097- 7,314- 3,783- 34.1 44,396- 16.5 DIRECTOR FEES & EXPENSES 19,333 13,804 5,529 28.6 57,999 43,244 14,755 25.4 232,017 18.6 UTILITIES 10,490 11,802 1,312- 12.5- 31,470 34,363 2,893- 9.2- 125,900 27.3 REPAIRS & MAINTENANCE 32,730 3,855 28,875 88.2 102,267 124,283 22,016- 21.5- 403,300 30.8 PROFESSIONAL & LEGAL SERV 32,043 61,931 29,888- 93.3- 95,329 121,447 26,118- 27.4- 384,560 31.6 OUTSIDE SERVICES 85,862 82,261 3,601 4.2 302,836 271,696 31,140 10.3 1,211,050 22.4 SELF- INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,617 10,050 5,567 35.6 49,268 25,961 23,307 47.3 201,165 12.9 OTHER EXPENSES 49,113 9,389 39,724 80.9 147,439 85,556 61,883 42.0 607,260 14.1 ADMINISTRATION 1,254,199 1,183,579 70,620 5.6 9,155,841 8,935,132 220,709 2.4 20,931,190 42.7 SALARIES & WAGES 465,948 468,900 2,952- .6- 1,397,844 1,426,442 28,598- 2.0- 5,591,440 25.5 EMPLOYEE BENEFITS 332,083 337,599 5,516- 1.7- 996,249 998,457 2,208- .2- 3,985,324 25.1 CAPITALIZED ADM OVERHEAD 293,821- 233,005- 60,816- 20.7 881,463- 768,011- 113,452- 12.9 3,525,881- 21.8 UTILITIES 5,914 4,460 1,454 24.6 17,742 12,467 5,275 29.7 71,000 17.6 REPAIRS & MAINTENANCE 8,673 1,848 6,825 78.7 26,019 16,930 9,089 34.9 104,111 16.3 HAULING & DISPOSAL 46,515 44,020 2,495 5.4 89,545 64,179 25,366 28.3 565,200 11.4 PROFESSIONAL & LEGAL SERV 8,006 6,981 1,025 12.8 17,352 6,981 10,371 59.8 96,100 7.3 OUTSIDE SERVICES 28,922 16,061 12,861 44.5 76,766 43,144 33,622 43.8 447,100 9.6 MATERIALS & SUPPLIES 16,243 16,900 657- 4.0- 48,729 35,699 13,030 26.7 195,010 18.3 OTHER EXPENSES 20,269 10,848 9,421 46.5 60,807 32,618 28,189 46.4 262,962 12.4 ENGINEERING SALARIES & WAGES 638,752 384,286 674,612 369,460 35,860- 14,826 5.6- 3.9 1,849,590 1,152,858 1,868,906 1,071,857 19,316- 81,001 1.0- 7.0 7,792,366 4,611,562 24.0 23.2 / EMPLOYEE BENEFITS 292,902 282,269 10,633 3.6 878,706 803,564 75,142 8.6 3,515,264 22.9 CAPITALIZED ADM OVERHEAD 1,740- 3,225- 1,485 85.3- 5,220- 8,983- 3,763 72.1- 20,881- 43.0 UTILITIES 7,708 4,521 3,187 41.3 22,624 11,477 11,147 49.3 92,500 12.4 REPAIRS & MAINTENANCE 57,817 11,663 46,154 79.8 173,451 47,685 125,766 72.5 693,850 6.9 HAULING & DISPOSAL 6,670 4,095 2,575 38.6 20,010 12,139 7,871 39.3 80,050 15.2 PROFESSIONAL & LEGAL SERV 833 136 697 83.7 2,499 136 2,363 94.6 10,000 1.4 OUTSIDE SERVICES 6,760 5,790 970 14.3 20,280 20,335 55- .3- 81,150 25.1 MATERIALS & SUPPLIES 55,148 58,836 3,688- 6.7- 165,093 121,653 43,440 26.3 661,870 18.4 OTHER EXPENSES 15,799 7,335 8,464 53.6 48,370 24,311 24,059 49.7 201,375 12.1 COLLECTION SYSTEM OPS. 826,183 740,880 85,303 10.3 2,478,671 2,104,174 374,497 15.1 9,926,740 21.2 SALARIES & WAGES 700,306 630,184 70,122 10.0 2,100,918 1,965,268 135,650 6.5 8,403,803 23.4 EMPLOYEE BENEFITS 521,626 488,731 32,895 6.3 1,564,878 1,487,194 77,684 5.0 6,260,055 23.8 CAPITALIZED ADM OVERHEAD 15,195- 8,466- 6,729- 44.3 45,585- 18,614- 126,971- 59.2 182,391- 10.2 CHEMICALS 104,998 66,482 38,516 36.7 325,998 216,962 109,036 33.4 1,271,000 17.1 UTILITIES 311,122 267,842 43,280 13.9 933,366 543,628 389,738 41.8 3,733,500 14.6 REPAIRS & MAINTENANCE 175,072 130,783 44,289 25.3 524,216 293,301 230,915 44.0 2,095,500 14.0 HAULING & DISPOSAL 35,413 34,645 768 2.2 106,239 79,569 26,670 25.1 425,000 18.7 PROFESSIONAL & LEGAL SERV 4,166 196 3,970 95.3 12,498 196 12,302 98.4 50,000 .4 OUTSIDE SERVICES 92,402 42,366 50,036 54.2 277,206 81,462 195,744 70.6 1,108,900 7.3 MATERIALS & SUPPLIES 68,046 86,867 18,821- 27.7- 204,138 196,793 7,345 3.6 816,700 24.1 OTHER EXPENSES 64,095 11,317 52,778 82.3 193,385 22,157 171,228 88.5 770,438 2.9 PREPARED 10 /10 /11, 13:46:16 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,062,051 1,750,947 311,104 15.1 6,197,257 4,867,916 1,329,341 21.5 24,752,505 19.7 SALARIES & WAGES 85,906 72,431 13,475 15.7 257,718 229,258 28,460 11.0 1,030,883 22.2 EMPLOYEE BENEFITS 57,581 52,845 4,736 8.2 172,743 165,271 7,472 4.3 691,013 23.9 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,128- 0 1,128 -100.0 4,520- .0 CHEMICALS 41,666 36,976 4,690 11.3 124,998 90,853 34,145 27.3 500,000 18.2 UTILITIES 43,308 42,739 569 1.3 90,541 88,503 2,038 2.3 519,700 17.0 REPAIRS & MAINTENANCE 19,332 3,374 15,958 82.5 57,996 14,646 43,350 74.7 232,000 6.3 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 4,500 .4,684 184- 4.1- 18,000 26.0 OUTSIDE SERVICES 6,966. 50 6,916 99.3 17,298 21,653 4,355- 25.2- 69,500 31.2 MATERIALS & SUPPLIES 4,249 1,036 3,213 75.6 12,747 10,459 2,268 17.9 51,000 20.5 OTHER EXPENSES 2,519 776 1,743 69.2 7,557 4,519 3,038 40.2 30,283 14.9 PUMP STATIONS 262,651 211,788 50,863 19.4 744,970 629,846 115,124 15.5 3,137,859 20.1 FUND TOTALS 5,043,836 4,561,806 482,030 9.6 20,426,329 18,405,974 2,020,355 9.9 66,540,660 27.7 (D3 PREPARED 10 /10 /11, 13:46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 -- ------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION --- ------ ---------- ---- --- - -- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 93,634 92,065 1,569 1.7 280,902 257,992 22,910 8.2 1,123,640 23.0 0102 SALARIES & WAGES -NON MGMT 291,989 265,136 26,853 9.2 875,967 829,518 46,449 5.3 3,503,921 23.7 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 9,404 40,596 81.2 150,000 64,681 85,319 56.9 600,000 10.8 0105 OVERTIME 6,198 2,024 4,174 67.3 18,594 18,537 57 .3 74,400 24.9 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 - 43,500- 0 43,500 -100.0 174,000- .0 SALARIES & WAGES 427,321 368,629 58,692 13.7 1,281,963 1,170,728 111,235 8.7 5,127,961 22.8 0201 WORKERS' COMPENSATION 2,048 1,690 358 17.5 6,144 5,275 869 14.1 24,622 21.4 0202 STATE UNEMPLOYMENT INSUR 7,500 16,237 8,737- 116.5- 7,500 16,237 8,737- 116.5- 30,000 54.1 0203 MEDICARE 4,980 4,665 315 6.3 14,940- 14,287 653 4.4 59,833 23.9 0204 MEDICAL AND HEALTH INSUR 354,608 378,977 24,369- 6.9- 1,063,824 1,006,985 56,839 5.3 4,255,355 23.7 0205 RETIREMENT CONTRIBUTION 183,319 161,019 22,300 12.2 549,957 480,514 69,443 12.6 2,199,874 21.8 0206 DEFERRED COMP. CONTRIB 21,499 '19,224 2,275 10.6 64,497 59,329 5,168 8.0 258,072 23.0 0207 DENTAL INSURANCE 38,672 36,481 2,191 5.7 116,016 108,850 7,166 6.2 464,136 23.5 0208 LONG -TERM DISABILITY INS 981 918 63 6.4 2,943 2,748 195 6.6 11,831 23.2 0209 LIFE INSURANCE 6,198 5,583 615 9.9 18,594 16,705 1,889 10.2 74,450 22.4 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 2,962- 2,962 .0 360,000 .8- 0212 BENEFIT VACANCY 34,416- 0 34,416 -100.0 103,248- 0 103,248 -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 585,389 624,794 39,405- 6.7- 6,248,367 6,215,168 33,199 .5 11,832,373 52.5 0250 CAPITALIZED ADM OVERHEAD 3,699- 2,936 -. 763- 20.6 11,097- 7,314- 3,783- 34.1 44,396- 16.5 CAPITALIZED ADM OVERHEAD 3,699- 2,936- 763- 20.6 11,097- 7,314- 3,783- 34.1 44,396- 16.5 0301 DIRECTOR MEETING FEES 5,299 5,437 138- 2.6- 15,897 13,811 2,086 13.1 63,595 21.7 0302 BOARD TRAINING AND CONF 3,833 542 3,291 85.9 11,499 5,262 6,237 54.2 46,000 11.4 0303 BOARD HEALTH BENEFITS 10,201 7,825 2,376 23.3 30,603 24,171 6,432 21.0 122,422 19.7 DIRECTOR FEES & EXPENSES 19,333 13,804 5,529 28.6 57,999 43,244 14,755 25.4 232,017 18.6 0501 ELECTRICAL 6,250 8,432 2,182- 34.9- 18,750 16,721 2,029 10.8 75,000 22.3 0502 NATURAL GAS 1,166 1,109 57 4.9 3,498 2,226 1,272 36.4 14,000 15.9 0504 WATER 333 0 333 100.0 999 780 219 21.9 4,000 19.5 0505 TELEPHONE 2,741 2,261 480 17.5 8,223 14,636 6,413- 78.0- 32,900 44.5 UTILITIES 10,490 11,802 1,312- 12.5- 31,470 34,363 2,893- 9.2- 125,900 27.3 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 1,248 0 1,248 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,898 1,263 4,635 78.6 17,571 3,502 14,069 80.1 70,800 4.9 0605 COMPUTER REPAIRS & MAINT 23,083 479 22,604 97.9 73,449 116,523 43,074- 58.6- 287,500 40.5 0606 REAL PROPERTY REPAIRS 3,333 2,113 1,220 36.6 9,999 4,258 5,741 57.4 40,000 10.6 REPAIRS & MAINTENANCE 32,730 3,855 28,875 88.2 102,267 124,283 22,016- 21.5- 403,300 30.8 0801 PROFESSIONAL SERVICES 9,795 35,413 25,618- 261.5- 29,385 47,227 17,842- 60.7- 117,560 40.2 0802 LEGAL SERVICES -BOARD 5,166 7,384 2,218- 42.9- 15,498 18,603 3,105- 20.0- 62,000 30.0 0803 LEGAL SERVICES -STAFF 17,082 19,134 2,052- 12.0- 50,446 55,617 5,171- 10.3- 205,000 27.1 /y PREPARED 10 /10 /11, 13:46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 32,043 61,931 29,888- 93.3- 95,329 121,447 26,118- 27.4- 384,560 31.6 0901 OUTSIDE SAFETY SERVICES 6,666 5,130 1,536 23.0 19,998 23,474 3,476- 17.4- 80,000 29.3 0902 TECHNICAL SERVICES 70,863 51,408 19,455 27.5 212,589 163,056 49,533 23.3 850,400 19.2 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 46,000 32,255 13,745 29.9 183,250 17.6 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 3,750 604 3,146 83.9 15,000 4.0 0906 RECRUITMENT 6,833 25,723 18,890- 276.5- 20,499 52,307 31,808- 155.2- 82,000 63.8 OUTSIDE SERVICES 85,862 82,261 3,601 4..2 302,836 271,696 31,140 10.3 1,211,050 22.4 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 8,467 1,678 6,789 80.2 25,401 6,816 18,585 73.2 101,640 6.7 1103 OPERATING SUPPLIES 4,553 5,169 616- 13.5- 16,159 12,913 3,246 20.1 68,250 18.9 1106 SAFETY SUPPLIES - 2,597 3,450 853- 32.8- 7,708 8,235 527- 6.8- 31,275 26.3 1108 INVENTORY OVER /SHORT 0 247- 247 .0 0 2,003- 2,003 .0 0 .0 MATERIALS & SUPPLIES 15,617 10,050 5,567 35.6 49,268 25,961 23,307 47.3 201,165 12.9 1201 RENTS & LEASES 882 584 298 33.8 2,646 1,445 1,201 45.4 15,600 9.3 1202 PUBLIC AGENCY FEES 208 0 208 100.0 624 768 144- 23.1- 2,500 30.7 1203 PUBLIC INFORMATION 31,625 2,800 28,825 91.1 94,875 64,406 30,469 32.1 379,500 17.0 1204 TUITION REIMBURSEMENT 499 887 388- 77.8- 1,497 887 610 40.7 10,000 8.9 1205 TECH TRAIN, CONF & MEETS 6,602 2,147 4,455 67.5 19,806 6,995 12,811 64.7 82,050 8.5 1206 CERTIFICATION & LICENSES 191 0 191 100.0 573 0 573 100.0 2,300 .0 1207 CLAIMS 833 340 493 59.2 1,699 450 1,249 73.5 10,000 4.5 1208 SUBSCRIPTION /PUBLICATION 565 125 440 77.9 1,695 227 1,468 86.6 7,810 2.9 1209 MILEAGE REIMBURSEMENTS 246 266 20- 8.1- 738 378 360 48.8 3,000 12.6 1210 PUBLIC NOTICES 62 110 48- 77.4- 186 110 76 40.9 750 14.7 1211 OUTSIDE ORGANIZATION FEES 2,433 1,000 1,433 58.9 7,299 3,083 4,216 57.8 29,200 10.6 1212 EMPLOYEE MEMBERSHIPS 548 294 254 46.4 2,644 1,999 645 24.4 8,600 23.2 1213 MISCELLANEOUS 1,169 836 333 28.5 3,407 4,808 1,401- 41.1- 13,950 34.5 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 3,250 0 3,250 100.0 9,750 0 9,750 100.0 42,000 .0 OTHER EXPENSES 49,113 9,389 39,724 80.9 147,439 85,556 61,883 42.0 607,260 14.1 DEPARTMENT NET EXPENSES 1,254,199 1,1.83,579 70,620 5.6 9,155,641 8,935,132 220,709 2.4 20,931,190 42.7 (i/) PREPARED 10 /10 /11, 13:46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 DEPARTMENT 02 ENGINEERING ---- ------- ------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 41,042 31,722 9,320 22.7 123,126 120,578 2,548 2.1 492,511 24.5 0102 SALARIES & WAGES -NON MGMT 434,752 433,795 957 .2 1,304,256 1,295,250 9,006 .7 5,217,048 24.8 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 9,237 3,383 5,854 63.4 27,711 10,614 17,097 61.7 110,881 9.6 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 57,249- 0 57,249 -100.0 229,000- .0 SALARIES & WAGES 465,948 468,900 2,952- .6- 1,397,844 1,426,442 28,598- 2.0- 5,591,440 25.5 0201 WORKERS' COMPENSATION INS 5,952 5,999 47- .8- 17,856 17,560 296 1.7 71,487 24.6 0203 FEDERAL MEDICARE TAX 6,426 6,366 60 .9 19,278 19,002 276 1.4 77,154 24.6 0204 MEDICAL & HEALTH INSUR 76,287 82,129 5,842- 7.7- 228,861 243,434 14,573- 6.4- 915,486 26.6 0205 RETIREMENT CONTRIBUTION 217,915 203,694 14,221 6.5 653,745 600,240 53,505 8.2 2,615,038 23.0 0206 DEFERRED COMP. CONTRIB 26,753 25,934 819 3.1 80,259 78,424 1,835 2.3 321,078 24.4 0207 DENTAL INSURANCE 9,381 9,970 589- 6.3- 28,143 29,310 1,167- 4.1- 112,602 26.0 0208 LONG -TERM DISABILITY INS 1,365 1,272 93 6.8 4,095 3,679 416 10.2 16,421 22.4 0209 LIFE INSURANCE 2,336 2,235 101 4.3 7,008 6,808 200 2.9 28,058 24.3 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332 -100.0 42,996- 0 42,996 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 337,599 5,516- 1.7- 996,249 998,457 2,208- .2- 3,985,324 25.1 0250 CAPITALIZED ADM OVERHEAD 293,821- 233,005- 60,816- 20.7 881,463- 768,011- 113,452- 12.9 3,525,881- 21.8 CAPITALIZED ADM OVERHEAD 293,821- 233,005- 60,816- 20.7 881,463- 768,011- 113,452- 12.9 3,525,881- 21.8 0501 ELECTRICAL 1,199 0 1,199 100.0 3,597 1,535 2,062 57.3 14,400 10.7 0502 NATURAL GAS 250 0 250 100.0 750 31 719 95.9 3,000 1.0 0504 WATER 166 336 170 - 102.4- 498 671 173- 34.7- 2,000 33.6 0505 TELEPHONE 4,299 4,124 175 4.1 12,897 10,230 2,667 20.7 51,600 19.8 UTILITIES 5,914 4,460 1,454 24.6 17,742 12,467 5,275 29.7 71,000 17.6 0604 OUTSIDE REPAIRS & MAINT. 4,348 1,848 2,500 57.5 13,044 7,854 5,190 39.8 52,200 15.0 0605 COMPUTER REPAIRS & MAINT 4,325 0 4,325 100.0 12,975 9,076 3,899 30.1 51,911 17.5 REPAIRS & MAINTENANCE 8,673 1,848 6,825 78.7 26,019 16,930 9,089 34.9 104,111 16.3 0704 JANITORIAL & REFUSE REMOV 2,499 2,424 75 3.0 7,497 5,847 1,650 22.0 30,000 19.5 0706 HAZARDOUS WASTE DISPOSAL 44,016 41,596 2,420 5.5 82,048 58,332 23,716 28.9 500,200 11.7 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 46,515 44,020 2,495 5.4 89,545 64,179 25,366 28.3 565,200 11.4 0803 LEGAL SERVICES -STAFF 8,006 6,981 1,025 12.8 17,352 6,981 10,371 59.8 96,100 7.3 PROFESSIONAL & LEGAL SERV 8,006 6,981 1,025 12.6 17,352 6,981 10,371 59.8 96,100 7.3 0902 TECHNICAL SERVICES 26,081 16,061 10,020 38.4 68,243 37,394 30,849 45.2 313,000 11.9 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 7,500 5,718 1,782 23.8 130,000 4.4 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 1,023 32 991 96.9 4,100 .8 PREPARED 10 /10 /11, 13 :46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 --- ----- DEPARTMENT 02 ENGINEERING OBJ MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 28,922 4,662 9, 935 1,646 16,243 582 416 915 1,624 10,547 278 1,706 121 349 662 931 930 1,208 20,269 638,752 16,061 4,178 11,140 1,582 16,900 412 0 0 0 7,449 0 829 74 405 150 332 0 1.197 12,861 44.5 484 10.4 1,205- 12.1- 64 3.9 657- 4.0 170 29.2 416 100.0 915 100.0 1,624 100.0 3,098 29.4 278 100.0 877 51.4 47 38.8 56- 16.0- 512 77.3 599 64.3 930 100.0 11 ,9 76,766 13,986 29,805 4,938 48,729 1,746 1,248 2,745 4,872 31,641 834 5,118 363 1,047 1,986 2,793 2,790 3.624 43,144 9,337 23,596 2,766 35,699 824 0 0 1,600 19,494 493 1,022 147 405 5,500 1,919 17 1,197 10,848 9,421 46.5 60,807 32,618 674,612 35,860- 5.6- 1,849,590 1,868,906 33,622 43.8 4,649 33.2 6,209 20.8 2,172 44.0 13,030 26.7 922 52.8 1,248 100.0 2,745 100.0 3,272 67.2 12,147 38.4 341 40.9 4,096 80.0 216 59.5 642 61.3 3,514- 176.9- 874 31.3 2,773 99.4 2,427 67.0 447,100 9.6 55,960 16.7 119,250 19.8 19,800 14.0 195,010 18.3 7,000 11.8 5,000 .0 11,000 .0 25,500 6.3 128,705 15.1 3,345 14.7 20,513 5.0 1,490 9.9 4,200 9.6 19,300 28.5 11,209 17.1 11,200 .2 14,500 8.3 28,189 46.4 262,962 12.4 19,316- 1.0- 7,792,366 24.0 PREPARED 10 /10 /11, 13 :46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT - PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 14,770 13,297 1,473 10.0 44,310 13,297 31,013 70.0 177,251 7.5 0102 SALARIES & WAGES -NON MGMT 354,047 335,027 19,020 5.4 1,062,141 991,786 70,355 6.6 4,248,620 23.3 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 24,719 15,191 9,528 38.5 74,157 50,705 23,452 31.6 296,691 17.1 0106 STANDBY PAID 5,500 5,945 445- 8.1- 16,500 16,069 431 2.6 66,000 24.3 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 44,250- 0 44,250 -100.0 177,000- .0 SALARIES & WAGES 384,286 369,460 14,826 3.9 1,152,858 1,071,857 81,001 7.0 4,611,562 23.2 0201 WORKERS' COMPENSATION INS 11,225 10,570 655 5.8 33,675 31,463 2,212 6.6 134,768 23.3 0203 FEDERAL MEDICARE TAX 5,174 4,808 366 7.1 15,522 14,386 1,136 7.3 62,124 23.2 0204 MEDICAL & HEALTH INSUR 79,298 82,863 3,565- 4.5- 237,894 236,289 1,605 .7 951,633 24.8 0205 RETIREMENT CONTRIBUTION 175,307 151,618 23,689 13.5 525,921 428,291 97,630 18.6 2,103,745 20.4 0206 DEFERRED COMP. CONTRIB 23,249 20,840 2,409 10.4 69,747 60,950 8,797 12.6 279,047 21.8 0207 DENTAL INSURANCE 8,338 8,712 374- 4.5- 25,014 24,318 696 2.8- 100,104 24.3 0208 LONG -TERM DISABILITY INS 1,228 1,105 123 10.0 3,684 3,149 535 14.5 14,786 21.3 0209 LIFE INSURANCE 1,833 1,753 80 4.4 5,499 4,718 781 14.2 22,057 21.4 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 38,250- 0 38,250 -100.0 153,000- .0 EMPLOYEE BENEFITS 292,902 282,269 10,633 3.6 878,706 803,564 75,142 8.6 3,515,264 22.9 0250 CAPITALIZED ADM OVERHEAD 1,740- 3,225- 1,485 85.3- 5,220- 8,983- 3,763 72.1- 20,881- 43.0 CAPITALIZED ADM OVERHEAD 1,740- 3,225- 1,485 85.3- 5,220- 8,983- 3,763 72.1- 20,881- 43.0 0501 ELECTRICAL 3,125 1,043 2,082 66.6 9,375 1,979 7,396 78.9 37,500 5.3 0502 NATURAL GAS 333 43 290 87.1 999 53 946 94.7 4,000 1.3 0504 WATER 500 0 500 100.0 1,000 202 798 79.8 6,000 3.4 0505 TELEPHONE 3,750 3,435 315 8.4 11,250 9,243 2,007 17.8 45,000 20.5 UTILITIES 7,708 4,521 3,187 41.3 22,624 11,477 11,147 49.3 92,500 12.4 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 5,976 4,128 40.9 30,312 14,374 15,938 52.6 121,250 11.9 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,922 1,422- 19.0- 22,500 19,717 2,783 12.4 90,000 21.9 0603 GENERAL REPAIRS & MAINT 166 416 250 - 150.6- 498 496 2 .4 2,000 24.8 0604 OUTSIDE REPAIRS & MAINT 40,047 3,651- 43,698 109.1 120,141 13,098 107,043 89.1 480,600 2.7 REPAIRS & MAINTENANCE 57,817 11,663 46,154 79.8 173,451 47,685 125,766 72.5 693,850 6.9 0704 JANITORIAL & REFUSE REMOV 4,170 4,095 75 1.8 12,510 12,139 371 3.0 50,050 24.3 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 7,500 0 7,500 100.0 30,000 .0 HAULING & DISPOSAL 6,670 4,095 2,575 38.6 20,010 12,139 7,871 39.3 80,050 15.2 0803 LEGAL SERVICES -STAFF 833 136 697 83.7 2,499 136 2,363 94.6 10,000 1.4 PROFESSIONAL & LEGAL SERV 833 136 697 83.7 2,499 136 2,363 94.6 10,000 1.4 0901 OUTSIDE SAFETY SERVICES 1,041 0 1,041 100.0 3,123 0 3,123 100.0 12,500 .0 0902 TECHNICAL SERVICES 5,711 5,790 79- 1.4- 17,133 20,335 3,202- 18.7- 68,550 29.7 PREPARED 10 /10 /11, 13:46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 24 0 24 100.0 100 .0 OUTSIDE SERVICES 6,760 5,790 970 14.3 20,280 20,335 55- .3- 81,150 25.1 1101 OFFICE EQUIPMENT /SUPPLIES 874 551 323 37.0 2,622 1,097 1,525 58.2 10,500 10.4 1102 GASOLINE, OIL & FUEL 18,620 15,319 3,301 17.7 55,860 29,469 26,391 47.2 223,450 13.2 1103 OPERATING SUPPLIES 33,220 41,051 7,831- 23.6- 99,660 88,556 11,104 11.1 398,700 22.2 1106 SAFETY SUPPLIES 2,434 1,915 519 21.3 6,951 2,531 4,420 63.6 29,220 8.7 MATERIALS & SUPPLIES 55,148 58,836 3,688- 6.7- 165,093 121,653 43,440 26.3 661,870 18.4 1201 RENTS & LEASES 9,968 4,400 5,568 55.9 29,904 17,894 12,010 40.2 119,650 15.0 1202 PUBLIC AGENCY FEES 1,666 369 1,297 77.9 4,998 1,919 3,079 61.6 29,250 6.6 1204 TUITION REIMBURSEMENT 83 0 83 100.0 249 0 249 100.0 1,000 .0 1205 TECH TRAIN, CONF & MEETS 2,880 2,237 643 22.3 8,640 3,302 5,338 61.8 34,570 9.6 1206 CERTIFICATION & LICENSES 93 6 87 93.5 1,252 166 1,086 86.7 3,569 4.7 1207 CLAIMS 8 0 8 100.0 24 0 24 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 174 0 174 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 43 14- 48.3- 87 43 44 50.6 350 12.3 1212 EMPLOYEE MEMBERSHIPS 556 0 556 100.0 1,668 707 961 57.6 6,686 10.6 1213 MISCELLANEOUS 208 280 72- 34.6- 624 280 344 55.1 2,500 11.2 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 750 0 750 100.0 3,000 ..0 OTHER EXPENSES 15,799 7,335 8,464 53.6 48,370 24,311 24,059 49.7 201,375 12.1 DEPARTMENT NET EXPENSES 826,183 740,880 85,303 10.3 2,478,671 2,104,174 374,497 15.1 9,926,740 21.2 i PREPARED 10 /10 /11, 13:46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 27,828 27,498 0102 SALARIES & WAGES -NON MGMT 657,989 557,187 0103 SALARIES & WAGES -COMP ABS 0 5,845 0105 OVERTIME 36,866 35,162 0106 STANDBY PAID 5,039 4,492 0110 SALARY VACANCY 27,416- 0 SALARIES & WAGES 700.306 630.184 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT REPAIRS & 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 18,000 41,416 4,666 8,333 32,583 104,998 29,166 229,166 42,833 5,416 4,541 311,122 76,454 93,536 5,082 175,072 13,250 2,083 22,290 8,216 127,542 276,628 36,268 13,101 1,800 2,886 0 0 488,731 8,466 - 8,466- 25,931 10,370 2,516 8,218 19,447 66,482 11,185 206,583 46,347 0 3,727 267,842 330 1.2 100,802 15.3 5,845- .0 1,704 4.6 547 10.9 27,416 -100.0 70,122 10.0 2,482- 12.5- 748 8.3 7,509 5.6 42,543 13.3 5,133 12.4 1,355 9.4 317 15.0 438 13.2 0 .0 22,666 -100.0 32,895 6.3 6,729- 44.3 6,729- 44.3 7,931- 44.1- 31,046 75.0 2,150 46.1 115 1.4 13,136 40.3 38,516 36.7 17,981 61.7 22,583 9.9 3,514- 8.2- 5,416 100.0 814 17.9 43.280 13.9 83,484 1,973,967 0 110,598 15,117 82.248- 2,100,918 59,424 26,892 405,153 957,513 124,203 43,368 6,351 9,972 0 67,998- 82,760 1,767,024 6,469 98,068 10,947 0 1,965,268 60,531 25,976 391,456 837,459 117,491 40,077 5,427 8,777 0 0 724 .9 206,943 10.5 6,469- .0 12,530 11.3 4,170 27.6 82,248 -100.0 135,650 6.5 1,107- 1.9- 916 3.4 13,697 3.4 120,054 12.5 6,712 5.4 3,291 7.6 924 14.5 1,195 12.0 0 .0 67,998 -100.0 1,564,878 1,487,194 77,684 5.0 45,585- 18,614- 26,971- 59.2 45,585- 18,614- 26,971- 59.2 65,000 47,763 17,237 26.5 124,248 85,418 38,830 31.3 13,998 2,516 11,482 82.0 25,003 22,956 2,047 8.2 97,749 58,309 39,440 40.3 325,998 216,962 109,036 33.4 87,498 21,192 66,306 75.8 687,498 410,318 277,180 40.3 128,499 93,927 34,572 26.9 16,248 8,421 7,827 48.2 13,623 9,770 3,853 28.3 933.366 543.628 389.738 41.8 51,466 24,988 32.7 229,362 127,783 101,579 44.3 79,317 14,219 15.2 280,608 165,518 115,090 41.0 0 5,082 100.0 14,246 0 14,246 100.0 130,783 44,289 25.3 524,216 293,301 230,915 44.0 13,254 4- .0 39,750 31,367 8,383 21.1 0 2,083 100.0 6,249 0. 6,249 100.0 333,940 24.8 7,895,922 22.4 0 .0 442,443 22.2 60,498 18.1 329,000- .0 8,403,803 23.4 237,745 25.5 107,632 24.1 1,620,678 24.2 3,830,124 21.9 496,879 23.6 173,542 23.1 25,484 21.3 39,971 22.0 0 .0 272,000- .0 6,260,055 23.8 182,391- 10.2 182.391- 10.2 227,000 21.0 497,000 17.2 56,000 4.5 100,000 23.0 391,000 14.9 1,271,000 17.1 350,000 6.1 2,750,000 14.9 514,000 18.3 65,000 13.0 54,500 17.9 3.733.500 14.6 917,500 13.9 1,122,500 14.7 55,500 .0 2,095,500 14.0 159,000 19.7 25,000 .0 }r�i PREPARED 10 /10 /11, 13:46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 6,666 8,066 1,400- 21.0- 19,998 10,802 9,196 46.0 80,000 13.5 0704 JANITORIAL & REFUSE REMOV 12,498 13,028 530- 4.2- 37,494 36,774 720 1.9 150,000 24.5 0706 HAZARDOUS WASTE DISPOSAL 916 297 619 67.6 2,748 626 2,122 77.2 11,000 5.7 HAULING & DISPOSAL 35,413 34,645 768 2.2 106,239 79,569 26,670 25.1 425,000 18.7 0803 LEGAL SERVICES -STAFF 4, -166 196 3,970 95.3 12,498 196 12,302 98.4 50,000 .4 PROFESSIONAL & LEGAL SERV 4,166 196 3,970 95.3 12,498 196 12,302 98.4 50,000 .4 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 5,250 546 4,704 89.6 21,000 2.6 0902 TECHNICAL SERVICES 90,236 42,366 47,870 53.0 270,708 80,411 190,297 70.3 1,082,900 7.4 - 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 1,248 505 743 59.5 5,000 10.1 OUTSIDE SERVICES 92,402 42,366 50,036 54.2 277,206 81,462 195,744 70.6 1,108,900 7.3 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 1,426 823 36.6 6,747 2,756 3,991 59.2 27,000 10.2 1103 OPERATING SUPPLIES 47,620 73,703 26,083- 54.8- 142,860 156,449 13,589- 9.5- 571,500 27.4 1104 OPERATING FUEL 3,333 0 3,333 100.0 9,999 0 9,999 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,333 9,991 2,342 19.0 36,999 32,298 4,701 12.7 148,000 21.8 1106 SAFETY SUPPLIES 2,511 1,747 764 30.4 - 7,533 5,290 2,243 29.8 30,200 17.5 MATERIALS & SUPPLIES 68,046 86,867 18,821- 27.7- 204,138 196,793. 7,345 3.6 816,700 24.1 1201 RENTS & LEASES 5,691 0 5,691 100.0 17,073 3,240 13,833 81.0 68,360 4.7 1202 PUBLIC AGENCY FEES 29,366 6,644 22,722 77.4 88,098 6,644 81,454 92.5 352,400 1.9 1204 TUITION REIMBURSEMENT 833 0 833 100.0 2,499 0 2,499 100.0 10,000 .0 �`- 1205 TECH TRAIN, CONF & MEETS 5,024 4,129 895 17.8 16,072 7,372 8,700 54.1 61,300 12.0 1206 CERTIFICATION & LICENSES 571 23 548 96.0 1,713 1,543 170 9.9 6,853 22.5 1208 SUBSCRIPTION /PUBLICATION 408 18 390 95.6 1,224 425 799 65.3 4,925 8.6 1209 MILEAGE REIMBURSEMENTS 83 0 83 100.0 249 23 226 90.8 1,000 2.3 1211 OUTSIDE ORGANIZATION FEES 19,866 50- 19,916 100.3 59,598 50- 59,648 100.1 238,400 .0 1212 EMPLOYEE MEMBERSHIPS 914 528 386 42.2 2,742 2,935 193- 7.0- 11,000 26.7 1213 MISCELLANEOUS 356 25 331 93.0 1,168 25 1,143 97.9 4,400 .6 1216 PROFESSIONAL EXP REIMB 983 0 983 100.0 2,949 0 2,949 100.0 11,800 .0, OTHER EXPENSES 64,095 11,317 52,778 82.3 193,385 22,157 171,228 88.5 770,438 2.9 DEPARTMENT NET EXPENSES 2,062,051 1,750,947 311,104 15.1 6,197,257 4,867,916 1,329,341 21.5 24,752,505 19.7 _ PREPARED 10 /10 /11, 13:46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING -: 9/30/2011 -------------------------------------------------------------------------------------------------------------------- DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE -- --- - - ---- ------ - - - --- - -------- BUDGET ------ --------------- ACTUAL VARIANCE ---- - - - - -- % - ---------- BUDGET ------- --------- ACTUAL --- -------- VARIANCE ---- % - --------------- BUDGET % - - - - -- 0102 SALARIES & WAGES -NON MGMT 77,772 61,991 15,781 20.3 233,316 198,345 34,971 15.0 933,270 21.3 0105 OVERTIME 2,884 1,621 1,263 43.8 8,652 6,681 1,971 22.8 34,613 19.3 0106 STANDBY PAID 8,333 8,819 486- 5.8- 24,999 24,232 767 3.1 100,000 24.2 0110 SALARY VACANCY 3,083- 0 3,083 -100.0 9,249- 0 9,249 -100.0 37,000- .0 SALARIES & WAGES 85,906 72,431 13,475 15.7 257,718 229,258 26,460 11.0 1,030,883 22.2 0201 WORKERS' COMPENSATION INS 2,534 2,179 355 14.0 7,602 7,068 534 7.0 30,412 23.2 0203 FEDERAL MEDICARE TAX 1,017 905 112 11.0 3,051 2,985 66 2.2 12,206 24.5 0204 MEDICAL & HEALTH INSUR 13,378 11,748 1,630 12.2 40,134 35,247 4,887 12.2 160,536 22.0 0205 RETIREMENT CONTRIBUTION 36,264 31,712 4,552 12.6 108,792 100,037 8,755 8.0 435,174 23.0 0206 DEFERRED COMP. CONTRIB 4,800 4,551 249 5.2 14,400 14,391 9 .1 57,608 25.0 0207 DENTAL INSURANCE 1,479 1,250 229 15.5 4,437 3,991 446 10.1 17,759 22.5 0208 LONG -TERM DISABILITY INS 254 205 49 19.3 762 636 126 16.5 3,052 20.8 0209 LIFE INSURANCE 355 295 60 16.9 1,065 916 149 14.0 4,266 21.5 0211 ACCRUED COMPENSATED ADS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100.0 7,500- 0 7,500 -100.0 30,000- .0 EMPLOYEE BENEFITS 57,581 52,845 4,736 8.2 172,743 165,271 7,472 4.3 691,013 23.9 0250 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,128- 0 1,128 -100.0 4,520- .0 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,128- 0 1,128 -100.0 4,520- .0 0406 OTHER CHEMICALS 41,666 36,976 4,690 11.3 124,998 90,853 34,145 27.3 500,000 18.2 CHEMICALS 41,666 36,976 4,690 11.3 124,998 90,853 34,145 27.3 500,000 18.2 �{ x'•05. 0501 ELECTRICAL 38,133 39,687 1,554- 4.1- 76,266 75,890 376 .5 457,600 16.6 0504 WATER 1,250 1,152 98 7.8 2,500 3,549 1,049- 42.0- 15,000 23.7 0505 TELEPHONE 3,925 1,900 2,025 51.6 11,775 9,064 2,711 23.0 47,100 19.2 UTILITIES 43,308 42,739 569 1.3 90,541 88,503 2,038 2.3 519,700 17.0 0603 GENERAL REPAIRS & MAINT 2,666 38 2,628 98.6 7,998 5,064 2,934 36.7 32,000 15.8 0604 OUTSIDE REPAIRS & MAINT. 16,666 3,336 13,330 80.0 49,998 9,582 40,416 80.8 200,000 4.8 REPAIRS & MAINTENANCE 19,332 3,374 15,958 82.5 57,996 14,646 43,350 74.7 232,000 6.3 0704 JANITORIAL & REFUSE REMOV 1,500 1,561 61- 4.1- 4,500 4,684 184- 4.1- 18,000 26.0 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 4,500 4,684 184- 4.1- 18,000 26.0 0901 OUTSIDE SAFETY SERVICES 1,800 0 1,800 100.0 1,800 1,872 72- 4.0- 7,500 25.0 0902 TECHNICAL SERVICES 5,166 50 5,116 99.0 15,498 19,781 4,283- 27.6- 62,000 31.9 OUTSIDE SERVICES 6,966 50 6,916 99.3 17,298 21,653 4,355- 25.2- 69,500 31.2 1103 OPERATING SUPPLIES 2,333 1,036 1,297 55.6 6,999 3,725 3,274 46.8 28,000 13.3 1104 OPERATING FUEL 1,500 0 1,500 100.0 4,500 5,900 1,400- 31.1- 18,000 32.8 PREPARED 10 /10 /11, 13:46:19 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 DEPARTMENT 05 PUMP STATIONS OBJ ------------- MONTH -TO- DATE ------------- . -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1106 SAFETY SUPPLIES 416 0 416 100.0 1,248 834 414 33.2 5,000 16.7 MATERIALS & SUPPLIES 4,249 1,036 3,213 75.6 12,747 10,459 2,288 17.9 51,000 20.5 1201 RENTS & LEASES 208 0 208 100.0 624 0 624 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 0 1,465 100.0 4,395 0 4,395 100.0 17,585 -.0 1204 TUITION REIMBURSEMENT 20 0 20 100.0 60 0 60 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 776 193- 33.1- 1,749 4,076 2,327- 133.0- 7,000 58.2 1206 CERTIFICATION & LICENSES 92 0 92 100.0 276 0 276 100.0 1,111 .0 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 48 0 48 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 48 0 48 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 0 94 100.0 282 443 161- 57.1- 1,137 39.0 1213 MISCELLANEOUS 25 0 25 100.0 75 0 75 100.0 300 .0 OTHER EXPENSES 2,519 776 1,743 69.2 7,557 4,519 3,038 40.2 30,283 14.9 DEPARTMENT NET EXPENSES 262,651 211,788 50,863 19.4 744,970 629,846 115,124 15.5 3,137,859 20.1 PREPARED 10 /10 /11, 13:46:18 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -- ------ - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO -------- ACCOUNT TITLE ---- ---- ---- ---- -- - - - -- BUDGET ------------------------------------------------- ACTUAL VARIANCE % BUDGET -- --- ACTUAL ------ -------------- VARIANCE - --- % -- - BUDGET - ---- -- - -- --- % - --- 0101 SALARIES & WAGES- MGMNT. 177,274 164,582 12,692 7.2 531,822 474,627 57,195 10.8 2,127,342 22.3 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,653,136 163,413 9.0 5,449,647 5,081,923 367,724 6.7 21,798,781 23.3 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 15,249 34,751 69.5 150,000 71,150 78,850 52.6 600,000 11.9 0105 OVERTIME 79,904 57,381 22,523 28.2 239,712 184,605 55,107 23.0 959,028 19.2 0106 STANDBY PAID 18,872 19,256 384- 2.0- 56,616 51,248 5,368 9.5 226,498 22.6 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 236,496- 0 236,496 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 204,452 71,653 26.0 828,315 668,087 160,228 19.3 3,313,357 20.2 0151 OVERTIME 15,321 7,198 8,123 53.0 45,963 18,169 27,794 60.5 183,918 9.9 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 30,999- 0 30,999 -100.0 124,000- .0 SALARIES & WAGES 2,344,860 2,121,254 223,606 9.5 7,034,580 6,549,809 484,771 6.9 28,138,924 23.3 0201 WORKERS' COMPENSATION INS 43,914 43,897 17 .0 131,742 125,953 5,789 4.4 527,283 23.9 0202 STATE UNEMPLOYMENT INSUR 7,500 16,237 8,737 - 116.5- 7,500 16,237 8,737- 116.5- 30,000 54.1 0203 FEDERAL MEDICARE TAX 30,265 27,723 2,542 8.4 90,795 85,705 5,090 5.6 363,488 23.6 0204 MEDICAL & HEALTH INSUR 704,533 715,648 11,115- 1.6- 2,113,599 2,015,751 97,848 4.6 8,454,704 23.8 0205 RETIREMENT CONTRIBUTION 1,057,824 909,461 148,363 14.0 3,173,472 2,710,923 462,549 14.6 12,694,250 21.4 0206 DEFERRED COMP. CONTRIB 133,219 118,714 14,505 10.9 399,657 367,537 32,120 8.0 1,598,987 23.0 0207 DENTAL INSURANCE 77,563 73,341 4,222 5.4 232,689 218,555 14,134 6.1 931,068 23.5 0208 LONG -TERM DISABILITY INS 6,738 5,967 771 11.4 20,214 17,713 2,501 12.4 81,169 21.8 0209 LIFE INSURANCE 15,316 13,620 1,696 11.1 45,948 40,657 5,291 11.5 184,133 22.1 0211 ACCRUED COMPENSATED ASS 0 0 0 .0 0 2,962- 2,962 .0 360,000 .8- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 259,992- 0 259,992 -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 1,990,208 1,924,608 TOTAL SALARY AND BENEFITS 4,335,068 4,045,862 65,600 3.3 10,462,824 10,103,269 359,555 3.4 28,692,282 35.2 289,206 6.7 17,497,404 16,653,078 844,326 4.8 56,831,206 29.3 U?y. PREPARED 10 /10 /11, 13:46:10 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2011 --- --- ------------- - ------ - -- - - - - -- - ----------------------------------------- ------- -- ---- --- --- ----- - - - -- -- - - --- - -- 002 SEWER CONSTRUCTION - CURRENT ASSETS CASH 1,100,709.96 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 37,800,000.00 ACCOUNTS RECEIVABLE 987,475.70 ALLOWANCE FOR UNCOLLA /R 985,916.00 - ACCRUED INTEREST A/R 32,477.25 BOND ACCRUED INTEREST A/R 1,836.67 CAD RECEIVABLE 756,690.54 AVAD - ALHAMBRA VLY AR 1,818,186.43 DUE FROM R/E 35,456,945.46 DUE FROM S/I .00 DUE FROM DEBT FUND 4,665,595.00 TOTAL CURRENT ASSETS 81,634,001.01 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 -RELY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 7,965,863.72 TOTAL NET PROPERTY, PLANT & - ---- -- - --- -- EQUIPMENT 7,965,863.72 TOTAL ASSETS -- --- ---- - - - -- 89,599,864.73 --- ----- - - - - -- -------------- LIABILITIES DUE TO R/E 56,605,773.72 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 835,604.31 - SALES TAX PAYABLE 22,150.82- PREPARED 10 /10 /11, 13:46:10 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2011 ----------------------------- ------- --- ---------- ---- - - -- -- -- ------ ------ ---- ------' 002 SEWER CONSTRUCTION REFUNDABLE CONST BONDS 89,626.90 - UNEARNED INTEREST 11,619.90 - PROJECT RETENTION PAYABLE 643,747.53 - TOTAL LIABILITIES 61,195,774.27 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 1,709,719.76 - TOTAL FUND EQUITY 28,404,090.46 - ------ -- - - - --- TOTAL LIABILITIES AND FUND EQUITY 89,599,864.73 - -------------- -------------- �............ 999 PREPARED 10 /10 /11, 13:46:12 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 94,923 94,923 .0 0 101,807 101,807 .0 6,534,000 1.6 SEWER SERVICE CHARGES 0 94,923 94,923 .0 0 101,807 101,807 .0 6,534,000 1.6 1500 MAIN LINES INSPECTION 15,416 3,375 12,041- 78.1- 46,248 8,604 37,644- 81.4- 185,000 4.7 1600 PLAN REVIEW 7,083 424 6,659- 94.0- 21,249 4,868 16,381- 77.1- 85,000 5.7 1900 OVERTIME INSPECTION 2,000 606 1,394- 69.7- 6,000 758 5,242- 87.4- 24,000 3.2 2100 TV REINSPECTION 83 0 83- 100.0- 249 0 249 - 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 0 0 0 .0 110,000 .0 4000 FACILITIES CAPACITY FEES 364,333 394,345 30,012 8.2 1,092,999 1,352,054 259,055 23.7 4,372,000 30.9 4100 REBATES TO DISTRICT 83 0 83- 100.0- 249 0 249 - 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 89,936 43,103 92.0 140,499 198,653 58,154 41.4 562,000 35.3 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 43,749 0 43,749- 100.0- 175,000 .0 4501 INTEREST INCOME 22,083 11,630 10,453- 47.3- 66,249 42,976 23,273- 35.1- 265,000 16.2 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- 4,998 0 4,998- 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 474,163 500,316 26,153 5.5 1,422,489 1,607,913 185,424 13.0 15,712,000 10.2 FUND TOTALS 474,163 595,239 121,076 25.5 1,422,489 1,709,720 287,231 20.2 22,246,000 7.7 �" PREPARED 10 /10 /11, 15:29:04 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 TYPE ________________________________________ TP Treatment Plant _____ __________ _______ ____ __ _ __ __-_-_---------- - - - - -- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO __________________________________________________________,_____________---______-__---_-__________-_____- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD __- ___- MONTH ______---- ___________ BUDGET -_ REGULATORY COMPL SAFETY 7283 FIRE PROT SYS IMPRVMT 25,000 181,000 17,314 69 175,000 986 1 0 7,686 7284 TP HAZARD ID /REMEDIATION 125,000 892,000 109,320 Be 5,000 2,229 45 0 15,680 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 i - 138,739 45 185,000 3,215 2 0 173,261 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 3,185,872 96 5,000 309,896 198 80,404 134,128 7255 PRIMARY STRUCTURE DEMO 155,000 1,354,000 166,382 107 0 67,312 0 20,233 11,382- 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 2,308,144 80 300,000 545,367 182 4,690 593,856 7277 SCB MECHANICAL ROOM 570,000 459,000 445,318 78 5,000 8,602 172 2,631 124,682 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 394,689 70 200,000 138,994 70 48,898 166,311 7282 PERIMETER FENCING 165,000 169,000 150,407 91 150,000 114,733 77 479 14,593 7285 PRIMARY TREATMENT RENOV 100,000 6,540,000 88,631 89 750,000 46,991 6 15,161 11,369 7288 PIPING RENOV PH 6 2,253,000 1,145,000 372,475 17 1,005,000 200,650 20 38,395 1,880,525 7289 POB SEISMIC UPGRADE 50,000 1,240,000 37,312 75 51000 30,706 614 27,321 12,688 7290 OUTFALL IMPROVEMENTS -PH 6 300,000 1,085,000 140,583 47 685,000 49,383 7 14,987 159,417 7291 PUMP /BLOWER SEISMIC UPGRD 105,000 2,155,000 98,106 93 1,000,000 24,375 2 19,219 6,894 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,164,800 73,169 73 50,000 1,623 3 0 26,831 7294 SEC PROCESS IMPS 50,000 1,396,000 35,629 71 5,000 3,070 61 1,670 14,371 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 26,798 22 750,000 25,080 3 10,814 93,202 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 13,435 9 50,000 12,180 24 2,375 136,565 7297 WET /DRY SCRUBBER REPLCMT 25,000 3,915,000 854 3 200,000 854 0 0 24,146 SUB -TOTAL : 11,670,000 34,959,300 8,219,405 70 5,245,000 1,579,816 30 287,277 3,450,595 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 399,265 47 725,000 262,618 36 105,719 446,735 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 1,235,000 683,566 72 100,000 40,366 40 13,951 266,434 7268 TP FACILITIES RENOV 200,000 166,000 180,069 90 12,000 16,316 136 4,112 19,931 7269 TP ASSET MANAGEMENT 1,184,000 856,000 619,128 52 10,000 15,888 159 955 564,872 7298 PIPING RENOVATION, PH7 25,000 0 0 0 0 0 0 0 25,000 SUB -TOTAL : 3,805,000 3,681,000 2,409,413 63 897,000 350,235 39 124,737 1,395,587 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 543,440 84 50,000 13,396 27 3,479 106,560 7287 TP MASTER PLAN UPDATE 365,000 600,000 71,602 20 300,000 14,998 5 5,254 293,398 SUB -TOTAL : 1,015,000 1,142,000 615,042 61 350,000 28,394 8 8,733 399,958 PREPARED 10 /10 /11, 15:29:04 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 --------------------------------------------------------------------------------------------------------_------------------------------ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET SUBSTANTIALLY COMPLETE 7248 STANDBY POWER FAC IMPRV 5,432,000 4,849,000 5,624,528 104 5,000 14,045 281 1,826 192,528- 7260 SOLIDS HANDLING IMPRVS 5,520,600 5,131,500 5,505,913 100 5,000 25,388 508 16,572 14,687 7264 PRIMARY TREATMENT EXPANSN 468,019 430,000 471,186 101 5,000 3,166 63 2,894 3,167 - SUB -TOTAL : 11,420,619 10,410,500 11,601,627 102 15,000 42,599 284 21,292 181,008 - UNALLOCATED AUTHORIZATIONS 2,539,931 0 PROGRAM CONTINGENCY 232,050 0 Treatment Plant 30,994,600 51,449,800 22,984,226 74 6,692,000 2,004,259 30 442,039 8,010,374 (Dq PREPARED 10 /10 /11, 15:29:04 CAPITAL IMPROVEMENT BUDGET PAGE. 3 PROGRAM /GM185L4 254 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 --------------------------------------------------------------------------------------------------------------------------------------- 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 0 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 5,000,000 376,921 54 500,000 30,155 6 7,059 323,079 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,316,069 93 1,000 100,845 85 6,649 184,931 5955 SUSPENDED PIPE SUPPORT - 25,000 26,000 10,973 44 1,000 1,221 122 243 14,027 5973 NO ORINDA SEWER REN PH 4 300,000 2,150,000 216,454 72 300,000 114,266 38 44,932 83,546 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 74,363 37 300,000 29,616 10 189 125,637 5982 PIPE BURST BLANKET 92,800 52,000 83,736 90 1,000 32,387 239 7,534 9,064 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 206,434 52 1,000 1,512 151 0 193,566 5989 S ORINDA SEWER REN PHS 2,757,000 2,167,800 951,024 35 1,800,000 159,447 9 130,901 1,805,976 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 1,336,244 48 1,790,000 710,573 40 256,287 1,428,436 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 HEN, PH 8 2,081,700 2,030,000 1,375,178 66 1,700,000 971,793 57 884,447 706,522 5993 FORCEMAIN ASSESSMENT 100,000 45,000 60,473 61 10,000,: 4,881 49 450 39,527 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 29,507 10 300,000 29,507 10 23,803 270,493 8404 LAFAYETTE SEWER RENOV PH8 250,000 2,052,000 3,541 1 250,000 3,541 1 3,541 246,459 SUB -TOTAL : 13,044,380 25,161,700 7,228,311 55 6,987,000 2,190,392 31 1,366,035 5,816,069 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 74,890 50 100,000 472 1 0 75,110 5965 COLLECTION SYSTM PLANNING 1,070,000 988,000 980,060 92 180,000 95,813 53 31,579 89,940 5983 FERROUS PIPE COROSION CTL 25,000 31,000 25,588 102 5,000 1,122 22 1,122 588- 6001 MARTINEZ FACILITIES PLAN 35,000 25,000 32,915 94 5,000 17,656 353 1,784 2,085 SUB -TOTAL 1,280,000 1,554,000 1,113,453 87 290,000 115,063 40 34,485 166,547 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 125,077 63 150,000 638 0 638 74,923 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,564,000 1,221,739 84 1,000 44,038 404 10,837 225,261 5994 LAF -P HILL RD TRUNK SEWER 1,845,000 2,411,000 1,770,568 96 1,900,000 1,365,584 72 44,638 74,432 6499 VISTA DEL ORINDA CAD 165,000 0 5,960 4 0 5,960 0 0 159,040 8400 11 -12 DEVELOPMNT SEWERAGE 500,000 500,000 110,843 22 500,000 110,843 22 49,676 389,157 SUB -TOTAL 4,157,000 6,129,000 3,234,187 78 2,551,000 1,527,063 60 105,789 922,813 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 450,000 775,000 385,503 86 75,000 18,841 25 12,388 64,497 5995 SR AND MTZ BYPASS PUMPS 55,000 351,000 40,824 74 300,000 5,427 2 1,080 14,176 6003 SR PS DRY WTHR PUMP RPLCM 25,000 579,000 1,302 5 0 1,302 0 0 23,698 SUB -TOTAL : 530,000 1,705,000 427,629 81 375,000 25,570 7 13,468 102,371 PREPARED 10 /10 /11, 15:29:04 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 TYPE CS Collection System ------------------------------------ -- ------------- __ __ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET OTHER PROJECTS 5997 CNWS FACILITY PLAN 160,000 100,000 128,680 80 55,000 12,075 22 818 31,320 SUB -TOTAL : 160,000 100,000 128,680 80 55,000 12,075 22 818 31,320 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 580,779 89 13,000 5,069 39 2,080 75,221 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 0 0 0 20,194 SUB -TOTAL : 814,900 580,000 719,485 88 13,000 5,069 39 2,080 95,415 UNALLOCATED AUTHORIZATIONS 5- ,087,170 0 PROGRAM CONTINGENCY 545,450 0 Collection System 25,618,900 35,229,700 12,851,745 50 10,271,000 3,875,232 38 1,522,675 12,767,155 31 PREPARED 10 /10 /11, 15:29:04 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ---------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH - -- - --- `-------------- BUDGET VEHICLES, EQUIP & FURN 8511 2010 -11 EQUIP & VEHICLES 446,700 446,700 357,972 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 4,518,642 91 602,000 62,150 10 11,970 444,358 8227 GDI TREATMENT PLANT 500,000 500,000 219,753 44 100,000 465 1 285 280,247 8232 GDI /SMMS REPLACEMENT 200,000 400,000 40,705 20 190,000 40,705 21 2,968 159,295 SUB -TOTAL : 5,663,000 5,952,000 4,779,100 84 892,000 103,320 12 15,223 883,900 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 1,138,000 582,514 88 110,000 23,908 22 5,637 80,486 8219 BOB IMPROVEMENTS 795,000 1,138,000 607,760 76 399,000 5,860 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 DIST RENTAL PROPERTY IMP 45,000 107,000 40,440 90 29,000 0 0 0 4,560 f 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 234,000 43,545 69 170,000 0 0 0 19,4551 8226 SEISMIC IMPROVEMENTS BOB 970,000 2,523,000 491,012 51 510,000 25,298 5 12,055 478,988 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 284,651 64 100,000 31,913 32 20,565 160,349 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 111,538 86 65,000 5,204 8 559 18,462 8230 CAPITAL LEGAL SERVICES 210,000 560,000 46,730 22 70,000 973 1 873 163,270 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 9,112 14 50,000 1,280 3 427 55,888 9999 CAPITAL PROJECT CLEARING 0 10,000 102,281 0 1,000 102,277 228 469 102,281 - SUB -TOTAL 4,273,000 7,835,500 2,645,984 62 1,584,000 196,713 12 40,585 1,627,016 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,654,000 13,236,684 95 2,025,000 1,668,564 82 733,524 696,316 SUB -TOTAL : 13,933,000 13,654,000 13,236,684 95 2,025,000 1,668,564 82 733,524 696,316 UNALLOCATED AUTHORIZATIONS 2,150,470 0 PROGRAM CONTINGENCY 197,600 0 General Improvements 27,562,700 28,787,130 21,019,740 76 5,399,930 1,968,597 37 789,332 6,542,960 PREPARED 10 /10 /11, 15:29:04 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2011 TYPE RW Recycled Water _ ---------------------- - - - - --- __-_--_-___--_---_-_-___-_--_--- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 999,084 96 310,000 40,552 13 12,059 41,916 7259 RECYCLED WATER PLANNING 809,500 1,252,000 848,430 105 55,000 66,336 121 20,015 38,930- 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 210,279 91 60,000 10,901 18 4,421 19,721 SUB -TOTAL : 2,100,500 2,890,000 2,067,877 98 430,000 117,789 27 36,495 32,623 UNALLOCATED AUTHORIZATIONS 204,250 0 PROGRAM CONTINGENCY 10,750 0 Recycled Water 2,315,500 2,890,000 2,067,877 89 430,000 117,789 27 36,495 247,623 GRAND TOTAL 86,491,700 118,356,630 58,923,588 0 22,792,930 7,965,877 0 2,790,541 27,568,112 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS SEPTEMBER, 2011 (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 0.3579 %. (5) The market value of the portfolio on September 30, 2011 was $37,853,405.30. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY RATE YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2190 - - -- (1) 22,800,000 24,300,000 3,000,000 22,800,000 22,878,592.29 8,110.14 23,281.00 31,391.14 (4,500,000) 882 U.S. GOVT T -Bill 04125/11 10120/11 0.112 4,997,281 5,000,000 5,000,000 4,997,520.84 458.33 947.22 1,405.55 883 CITI GROUP Comm Pa 09/07/11 03/05/12 0.521 4,987,000 0 5,000,000 5,000,000 4,986,206.67 1,670.39 0.00 1,670.39 884 UNION BANK NCD 09/07/11 03/05/12 0.340 5,000,000 0 5,000,000 5,000,000 4,991,085.50 1,086.11 0.00 1,086.11 13,000,000 (4) 37,784,281 29,300,000 (4,500,000) 37,800,000 37,853,405.30 11,324.97 24,228.22 35,553.19 (3) (5) (6) 5,300.91 5,300.91 11,324.97 29,529.13 40,854.10 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. r" 1`' The estimated yield as of September, 2011 was 0.380 %. S (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 0.3579 %. (5) The market value of the portfolio on September 30, 2011 was $37,853,405.30. 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 SEPTEMBER, 2011 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE Series A Proceeds State of Ca. LAIF 11/24109 — (1) 0 1,222,000 (1,222,000) 0 0.00 (4) 305.33 1,531.34 1,836.67 Series B Proceeds State of Ca. LAIF 12/03/09 0 0 0 0.00 (4) 0.00 (3) 0 1,222,000 (1,222,000) 0 0.00 305.33 1,531.34 1,836.67 (2) 465.72 465.72 305.33 1,997.06 2,302.39 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2011 was 0.380% (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 0.3800/m (4) The market value of the portfolio on September 30, 2011 was $0. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 10 /10 /11, 13:46:10 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2011 ------ - - ---- -- -- ---- ---- -- 003 SELF - INSURANCE CURRENT ASSETS CASH TEMPORARY INVESTMENTS ACCRUED INTEREST A/R SUBROGATION RECOVERY A/R DUE FROM R/E DUE FROM SIC DUE FROM DEBT FUND TOTAL ASSETS LIABILITIES DUE TO R/E DUE TO SIC DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE GASB10 ACTUARIAL RESERVE UNEARNED INTEREST UNAMORTIZED DISCOUNT TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 19,267.45 4,500,000.00 4,466.85 .00 1,009,262.70 27,220.72 .00 418,096.37- .00 .00 .00 .00 1,000,000.00- .00 .00 .00 .00 2,400,000.00 - 1,342,208.20- .00 454,926.95 854,840.10- ------ -- - - - - -- 5,560,217.72 - ------- - ----- -------------- 1,418,096.37- 4,142,121.35- 5,560,217.72 - -------------- �3� PREPARED 10 /10 /11, 13:50:54 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND A 4501 I,NTEREST 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 03/2012 PERIOD ENDING: 09/30/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance t Budget Actual Variance % BUDGET % 350 299 51- 14.57- 1,050 1,033 17- 1.62- 4,200 24.60 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 350 299 51- 14.57- 1,050 1,033 17- 1.62- 4,200 24.60 833 718 115- 13.81- 2,499 2,478 21- .84- 10,000 24.78 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 833 718 115- 13.81- 2,499 2,478 21- .84- 10,000 24.78 483 388 95- 19.67- 1,449 1,330 119- 8.21- 5,800 22.93 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 850,000 850,000 0 .00 850,000 100.00 0 0 0 .00 0 0 0 .00 25,000 .00 483 388 95- 19.67- 851,449 851,330 119- .01- 880,800 96.65 1,666 1,405 261- 15.67- 854,998 _------------ 854,840 --- 158- - -- - -- ------------ .02- 895,000 --- - - - - -- 95.51 fJ / PREPARED 10 /10 /11, 13:50:51 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 03/2012 PERIOD ENDING: 09/30/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 20,833 3,248- 24,081 115.59 62,499 3,699 58,800 94.08 250,000 1.48 2,083 27,477 25,394- 1,219.11- 6,249 27,477 21,228- 339.70- 25,000 109.91 7,083 0 7,083 100.00 21,249 5,654 15,595 73.39 85,000 6.65 29,999 24,229 5,770 19.23 89,997 36,831 53,166 59.08 360,000 10.23 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 12,498 0 12,498 100.00 50,000 .00 1,666 0 1,666 100.00 4,998 0 4,998 100.00 20,000 .00 5,832 0 5,832 100.00 17,496 0 17,496 100.00 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 1,248 0 1,248 100.00 5,000 .00 0 0 0 .00 415,000 337,140 77,860 18.76 415,000 81.24 0 0 0 .00 118,500 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 .00 416 ------ - - - - -- 0 ------- - 416 100.00 534,748 418,096 116,652 21.81 549,500 76.09 36,247 --- -- ------ 24,229 - - - - -- 12,018 --- - - - - -- ------ 33.16 - - - - -- 642,241 ------ - - - - -- ----- 454,927 - - - --- 187,314 --------- ------------ 29.17 979,500 --------- 46.44 38 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER, 2011 INVESTMENTS INTEREST INCOME DATE OF ANNUAL NO. ISSUER TYPE PURCHASE MATURITY YIELD CASH OUTLAY B.O.M. PURCHASE FACE VALUE (MATURITY) E.O.M. FACE VALUE E.O.M MARKET VALUE CURRENT MONTH B.O.M. E.O.M. CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- - - - -- (1) 4,500,000 4,500,000 4,500,000 4,515,511.64 1,405.48 3,061.37 4,466.85 (3) 4,500,000 4,500,000 0 4,500,000 4,515,511.64 1,405.48 3,061.37 4,466.85 (2) 434.26 434.26 1,405.48 3,495.63 4,901.11 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2011 was 0.380°/x. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. {' . 26 (3) The weighted average yield of the total Self- Insurance portfolio is 0.380 %. (4) The market value of the portfolio on September, 2011 was $4,515,511.64. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 10 /10 /11, 13:46:10 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 3/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2011 -- --- --------- - - -- - -- 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 SIC 2,960,030.37 DUE.FROM S/I .00 TOTAL ASSETS 52,718,446.62 LIABILITIES DUE TO R/E .00 DUE TO SIC 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 RESERVE FOR ENCUMBRANCES .00J(•✓ 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 10 /10 /11, 13:50:46 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: 09/30/2011 PAGE 1 ACCOUNTING PERIOD 03/2012 - - - - -- 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 9/ PREPARED 10 /10 /11, 13:50:44 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: 09/30/2011 PAGE 1 ACCOUNTING PERIOD 03/2012 - - - - -- 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 0 0 .00 330,733 330,733 0 .00 1,888,601 17.51 0 0 0 .00 330,733 330,733 0 .00 1,919,374 17.23 ____________ 0 _______ ______ ____________ 0 __ 0 _ ______ ___ .00 ___ ______ 330,733 _____ __ _ _ _ __ ------------ 330,733 0 .00 1,919,374 17.23 Sz)