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HomeMy WebLinkAbout04.c. Receive October 2011 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT November 22, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING9�' SUBJECT: Sewer Construction evenue Variance Analysis The following are brief year -to -date variance explanations at major category. levels through period ending October, 2011: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 1,457,332 3,014,862 1,557,530 Large payments from Safeway and a 48 -unit apartment complex in August and from two 21 -unit apartment buildings in San Ramon in September. Pump Zone Fees 187,332 670,624 483,292 Payments from a 42 -unit and a 290+ unit apartment complex. CENTRAL CONTRA COSTA SANITARY DISTRICT November 22, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING�WIl SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending October, 2011: Expense Categories Total Labor Charges Utilities Repairs & Maintenance Outside Services Budgeted Actual 18,661,268 18,151, 852 1,474,285 1,036,672 1,177,073 739,740 Favorable /(Unfavorable) Variance Explanation 509,416 437,613 437,333 913,498 730,445 183,053 Other Expenses 611,853 256,547 355,306 Lower due to budgeted positions not yet filled. Lower expense from delay in October billing. Lower due to budget spread over 12 months versus actual expense occuring sporadically throughout the year. Mostly due to Technical Services expense lower than budgeted so far. Expenses are typically lower in the first half of the fiscal year. Expenses typically are lower in the beginning of the fiscal year although are budgeted for evenly throughout the year. FINANCIAL STATEMENT SUMMARY October, 2011 O & M Revenue Oct -11 Actual Budget Variance O & M Expenses 4,863 5,068 205 4.0% 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: Prepared by: T. Smithey, YEAR -TO -DATE Actual Budget Variance 1,555 1,384 171 12.3% YEAR -TO -DATE Actual Budget Variance 23,269 25,486 2,217 8.7% Total Labor Charges YEAR -TO -DATE Variance Sewer Construction 509 Revenue 4,319 22 Expense 10,532 185 Over /Under 6,213 438 (32) 437 0 33 0 0 0 183 0 87 2,217 Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (32) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 2,217 TEMPORARY INVESTMENTS: Held in District LAW Account and U.S. T- Bills; LAW yield as of October, 2011 was 0.385 %. PREPARED 11 /08 /11, 13:27:47 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2011 ------------------------------------------------------------------------------------------------------------- 001 RUNNING EXPENSE CURRENT ASSETS CASH 1,072,095.32 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 232,798.46 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,618.75 ACCOUNTS RECEIVABLE -COBRA 1,784.29 A /R -SSC DIRECT BILL 600,600.78 COMPUTER PURCHASE PROGRAM 10,323.74 DEPOSITS TO BANK ESCROW 101,432.20 PREPAID INSURANCE .00 PREPAID EXPENSES 758,491.59 PREPAID RETIREMENT 9,683,509.73 SUPPLIES & MATERIAL INV 1,805,306.60 DUE FROM S/C 57,161,208.62 DUE FROM S/I 418,096.37 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 71,854,266.45 NET PROPERTY, PLANT & EQUIPMENT _ LAND 17,114,719.91 INTANGIBLE ASSETS 2,058,921.00 ACCUM DEPR - INTANGIBLE 58,095.39 - BUILDINGS 31,317,465.95 ACC DEPR- BUILDINGS 6,031,676.10 - TREATMENT PLANT 287,537,513.06 ACC DEPR- TREATMENT PLANT 161,800,408.88 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 19,991,304.17 - SEWAGE COLLECTION FACIL 290,317,723.23 OUTFALL SEWERS 8,518,442.72 FURNITURE & EQUIPMENT 13,243,331.33 ACC DEPR -FURN & EQUIP 9,775,349.06 - VEHICLES 6,038,528.29 ACC DEPR- VEHICLES - 3,808,469:75 - RECY WATER INFRASTRUCTURE 12,300,131.00 ACCUM DEPRC -RELY WATER 4,848,535.66 - ACC DEPR- SEWAGE COL SYS 44,948,295.53 - ACC DEPR - OUTFALL 2,766,971.70- - CONTRIBUTED SEWER LINES 149,110,350.05 ACC DEPR- CONTRIB ASSETS 47,111,101..53 - CONSTRUCTION IN PROGRESS 22,632,142.11 TOTAL NET PROPERTY, PLANT & EQUIPMENT 593,461,790.81 TOTAL ASSETS 665,316,057.26 ----- --- --- - -- -------------- LIABILITIES DUE TO S/C 40,408,929.33- o/ PREPARED 11/08/11, 13:27:47 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2011 001 RUNNING EXPENSE - - --------`------------------------------- `- ----------- -- --- --- ` -- -- -- - ------- - - -- -- - - -- -- - -- -- - ------------------------------- DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 43,879,753.87 - ACCOUNTS PAYABLE 349,993.91 - SALES TAX PAYABLE 25,258.31 - ACCRUED WAGES PAYABLE 834,696.53 - 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 970,684.59 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,114.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,358763 HEALTH NET 727.58 - OCCUPATIONAL HEALTH .00 DISABILITY INS 129.19 LIFE INS .00 DELTA DENTAL 179.26 - POST EMP. BENEFIT -OPEB 2,088,064.38 - CAFETERIA PLAN PAYABLE 81,349.22 - PERMIT CLEARING 20.00 WORKERS' COMP INS PAYABLE 243,346.97 ACCRUED COMPENSATED ABS. 4,862,612.61 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE - .00 MISC DEPOSITS /LIABILITIES 51,446.17 - REIMBURSEMENT FEES 65,696.18- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 149,271,594.07 - 87,666,095.51- 75,301,279.00- 270,364,806.74- 9,918,761.39- 23,268,720.40 1,554,847.78- 94,507,393.17- 570,808,664.09- 665,316,057.26 - -------------- O PREPARED 11/08/11, 13:27:49 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------- PERIOD ENDING: 10/31/2011 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 56,536 48,145 573.8 33,564 118,055 84,491 251.7 100,700 117.2 2300 SEWER SVC CHRG- COUNTY 0 1,046 1,046 .0 0 18,454- 18,454- .0 48,569,200 .0 2400 SEWER SVC CHRG- DIRECT 0 1,416 1,416 .0 841,300 743,911 97,389- 11.6- 841,300 88.4 2500 SEWER SVC CHRG -PRIOR YEAR 2,216- 0 2,216 100.0- 8,864- 0 8,864 100.0- 26,600- .0 SEWER SERVICE CHARGES 6,175 56,998 52,823 855.4 866,000 843,512 22,488- 2.6- 49,484,600 1.7 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 14,575 492 3.5 56,332 91,385 35,053 62.2 169,000 54.1 1700 SEPTIC TANK DUMPING 6,083 4,711 1,372- 22.6- 24,332 18,932 5,400- 22.2- 73,000 25.9 1900 OVERTIME INSPECTION 1,083 2,438 1,355 125.1 4,332 5,653 1,321 30.5 13,000 43.5 2000 SIDE SEWER INSPECTION 31,250 28,510 2,740- 8.8- 125,000 161,972 36,972 29.6 375,000 43.2 2700 SALES 166 125 41- 24.7- 664 375 289- 43.5- 2,000 18.8 2900 OTHER SERVICE CHARGES 2,000 379 1,621- 81.1- 8,000 7,420 580- 7.3- 145,000 5.1 3000 INDUSTRIAL PERMIT FEES 0 0 - 0 _0 0 163 163 .0 105,000 .2 3200 NEW INDUSTRY PERMIT FEES 666 690 24 3.6 - 2,664 2,001 663- 24.9- 8,000 25.0 3301 POLLUTION PREVENTION 5,500 8,900 3,400 61.8 5,500 8,900 3,400 61.8 22,.000 40.5 3500 LEASE RENTAL INCOME 45,250 103,371 58,121 128.4 181,000 218,463 37,463 20.7 603,000 36.2 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 968 968 .0 2,000 48.4 3801 RECYCLED WATER 0 10,621 10,621 .0 40,000 108,353 68,353 170.9 240,000 45.1 4300 ANNEXATION CHARGES 1,275 1,200 75- 5.9- 5,100 5,600 Soo 9.8 15,300 36.6 4500 INTEREST INCOME 0 3 3 .0 0 16 16 .0 108,000 .0 4600 TAX REVENUE- 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 52,500 65,514 13,014 24.8 52,500 65,5.14 13,014 24.8 210,000 31.2 5600 HOUSE HAZARD WASTE REIMB 3,000 2,023 977- 32.6- 12,000 11,263 737- 6.1- 769,805 1.5 6000 MISCELLANEOUS INCOME 0 1,081- 1,081- .0 0 4,187 4,187 _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- 664 169 495- 74.5- 2,000 8.5 OTHER REVENUES 163,022 241,979 78,957 48.4 518,088 711,334 193,246 37.3 2,862,105 24.9 FUND TOTALS 169,197 300,977 131,780 77.9 1,384,088 1,554,846 170,758 12.3 62,198,705 2.5 pi PREPARED 11/08/11, 13:27:54 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT - --- ------- PERIOD ENDING: 10/31/2011 - OBJ --- - - - - -- - - ---` ------- - - - - --- -- MONTH -TO- ------- --- -- DATE------- -- - --- - - - - -- -------------------------------------- -------- - - - - -- YEAR -TO- DATE-------- --- - - - - -- -- ---- ---- - ANNUAL -- - -- - NO ----- ACCOUNT TITLE -- --- `----- - - -- -- - --- -- - - BUDGET --- - - ------ ACTUAL - - -- -- - - - VARIANCE -- - -- ------------------------------------------------------------------------ % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 149,785 27,489 15.5 709,096 624,410 84,686 11.9 2,127,342 29.4 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,669,071 147,478 8.1 7,266,196 6,750,993 515,203 7.1 21,798,781 31.0 0103 SALARIES & WAGES -COMP ABS 50,000 44,774 5,226 10.5 200,000 115,924 84,076 42.0 600,000 19.3 0105 OVERTIME 79,904 53,299 26,605 33.3 319,616 237,904 - 81,712 25.6 959,028 24.8 0106 STANDBY PAID 16,872 14,537 4,335 23.0 75,488 65,784 9,704 12.9 226,498 29.0 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 315,328- 0 315,328 -100.0 946,000 - .0 SALARIES & WAGES 2,063,767 1,931,466 132,301 6.4 8,255,068 7,795,015 460,053 5.6 24,765,649 31.5 0201 WORKERS' COMPENSATION 41,567 36,841 4,726 11.4 166,268 158,733 7,535 4.5 499,034 31.8 0202 STATE UNEMPLOYMENT INSUR 30,000 28,637 1,363 4.5 30,000 44,874 14,874- 49.6- 30,000 149.6 0203 MEDICARE 26,561 25,160 1,401 5.3 106,244 101,799 4,445 4.2 318,949 31.9 0204 MEDICAL AND HEALTH INSUR 658,622 625,952 32,670 5.0 2,634,488 2,539,361 95,127 3.6 7,903,688 32.1 0205 RETIREMENT CONTRIBUTION 931,976 815,070 116,906 12.5 3,727,904 3,261,612 466,292 12.5 11,183,955 29.2 0206 DEFERRED COMP. CONTRIB 117,702 99,352 18,350 15.6 470,808 429,937 40,871 8.7 1,412,684 30.4 0207 DENTAL INSURANCE 72,326 70,055 2,271 3.1 289,304 276,601 12,703 4.4 868,143 31.9 ,0206 LONG -TERM DISABILITY INS 5,945 5,295 650 10.9 23,780 20,935 2,845 12.0 71,574 29.2 0209 LIFE INSURANCE 14,046 12,785 1,261 9.0 56,184 50,704 5,480 9.8 168,802 30.0 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 -100.0 346,656- 0 346,656 -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 1,812,081 1,719,147 92,934 5.1 11,665,524 11,388,794 276,730 2.4 26,284,029 43.3 0250 CAPITALIZED ADM OVERHEAD 314,831- 229,038- 85,793- 27.3 1,259,324- 1,031,957- 227,367- 18.1 3,778,069- 27.3 CAPITALIZED ADM OVERHEAD 314,831- 229,038- 85,793- 27.3 1,259,324- 1,031,957- 227,367- 18.1 3,778,069- 27.3 TOTAL LABOR CHARGES 3,561,017 3,421,575 139,442 3.9 18,661,268 18,151,852 509,416 2.7 47,271,609 38.4 0301 DIRECTOR MEETING FEES 5,299 4,727 572 10.8 21,196 18,538 2,658 12.5 63,595 29.2 0302 BOARD .TRAINING AND CONF 3,833 2,530 1,303 34.0 15,332 7,792 7,540 49.2 46,000 16.9 0303 BOARD HEALTH BENEFITS 10,201 4,407 5,794 56.8 40,804 28,578 12,226 30.0 122,422 23.3 DIRECTOR FEES & EXPENSES 19,333 11,664 7,669 39.7 77,332 54,908 22,424 29.0 232,017 23.7 0402 LIME 18,000 6,764 11,236 62.4 83,000 54,527 28,473 34.3 227,000 24.0 0403 POLYMER 41,416 43,795 2,379- 5.7- 165,664 129,213 36,451 22.0 497,000 26.0 0404 BOILER CHEMICALS 4,666 - 11,202 6,536- 140.1- 18,664 13,718 4,946 26.5 56,000 24.5 0406 OTHER CHEMICALS 49,999 31,894 18,105 36.2 200,000 145,704 54,296 27.1 600,000 24.3 0407 HYPOCHLORITE 32,583 11,365 21,218 65.1 130,332 69,675 60,657 46.5 391,000 17.8 CHEMICALS 146,664 105,020 41,644 28.4 597,660 412,B37 184,823 30.9 1,771,000 23.3 0501 ELECTRICAL 77,873 61,081 16,792 21.6 273,359 178,398 94,961 34.7 934,500 19.1 0502 NATURAL GAS 230,915 207,706 23,209 10.1 923,660 620,335 303,325 32.8 2,771,000 22.4 0503 LAND -FILL GAS 42,833 43,704 871- 2.0- 171,332 137,631 33,701 19.7 514,000 26.8 0504 WATER 7,665 12,021 4,356- 56.8- 28,910 25,644 3,266 11.3 92,000 27.9 0505 TELEPHONE 19,256 21,720 2,464- 12.8- 77,024 74,664 2,360 3.1 231,100 32 -3 UTILITIES 378,542 346,232 32,310 8.5 1,474,285 1,036,672 437,613 29.7 4,542,600 22.8 A A- w, �J PREPARED 11/08/11, 13:27:54 - EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT - PERIOD ENDING; 10/31/2011 - OBJ ---------------`------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - ---------------------------------------- -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 14,976 4,872- 48.2- 40,416 29,349 11,067 27.4 121,250 24.2 0602 VEHIC /EQUIP REPAIR MAINT 7,500 7,561 61- .e- - 30,000 27,277 2,723 9.1 90,000 30.3 0603 GENERAL REPAIRS & MAINT 79,702 166,632 86,930- 109.1- 318,808 299,975 18,833 5.9 956,500 31.4 0604 OUTSIDE REPAIRS & MAINT. 160,495 48,704 111,791 69.7 641,857 248,257 393,600 61.3 1,926,100 12.9 0605 COMPUTER REPAIRS & MAINT 31,990 4,054 27,936 87.3 132,660 129,653 3,007 2.3 394,911 32.8 0606 REAL PROPERTY REPAIRS 3,333 971 2,362 70.9 13,332 - 5,229 8,103 60.8 40,000 13.1 REPAIRS & MAINTENANCE 293,124 242,898 50,226 17.1 1,177,073 739,740 437,333 37.2 3,528,761 21.0 0701 ASH REMOVAL 13,250 5,721 7,529 56.8 53,000 37,088 15,912 30.0 159,000 23.3 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 8,332 0 8,332 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 5,.541 1,125 16,9 26,664 16,342 10,322 38.7 80,000 20.4 0704 JANITORIAL & REFUSE REMOV 20,667 21,232 565- 2.7- 82,668 80,677 1,991 2.4 24B4O50 32.5 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 10,000 0 10,000 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 45,932 85,807 39,875- 86.8- 130,728 144,764 14,036- 10.7- 511,200 28.3 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 91,098 118,301 27,203- 29.9 - 311,392 278,871 32,521 10.4 1,088,250 25.6 0801 PROFESSIONAL SERVICES 9,795 39,575 29,780- 304.0- 39,180 86,802 47,622- 121.5- 117,560 73.8 08D2 LEGAL SERVICES -BOARD 5,166 7,050 1,884- 36.5- 20,664 25,653 4,989- 24.1- 62,000 41.4 0803 LEGAL SERVICES -STAFF 30,087 29,212 875 2.9 112,882 92,140 20,742 18.4 361,100 25.5 PROFESSIONAL & LEGAL SERV 45,048 75,837 30,789- 68.3- 172,726 204,595 31,869- 18.5- 540,660 37.8 0901 OUTSIDE SAFETY SERVICES 9,457 7,129 2,328 24.6 39,628 33,021 6,607 16.7 121,000 27.3 0902 TECHNICAL SERVICES 198,057 260,357 62,300- 31.5- 782,228 581,335 200,.893 25.7 2,376,85D 24.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 6,025 2,859- 90.3- 57,914 44,503 13,411 23.2 318,250 14.0 0905 REPROGRAPHIC SERVICES 1,599 2,157 558- 34.9- 6,396 2,792 3,604 56.3 19,200 14.5 0906 RECRUITMENT 6,833 16,487 9,654- 141.3- 27,332 68,794 41,462- 151.7- 82,OOD 83.9 OUTSIDE SERVICES 219,112 292,155 73,043- 33.3- 913,498 730,445 183,053 20.0 2,917,700 25.0 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 8,910 7,342 45.2 65,008 28,916 36,092 55.5 195,100 14.8 1102 GASOLINE, OIL & FUEL 18,620 23,185 4,565- 24.5- 74,480 52,654 21,826 29.3 223,450 23.6 1103 OPERATING SUPPLIES 97,661 105,998 8,337- 8.5- 393,144 391,238 1,906 .5 1,185,700 33.0 1104 OPERATING FUEL 4,833 0 4,833 100.0 19,332 5,900 13,4.32 69.5 58,000 10.2 1105 LABORATORY SUPPLIES 12,333 9,477 2,856 23.2 49,332 41,775 7,557 15.3 148,000 28.2 1106 SAFETY SUPPLIES 9,604 13,233 3,629- 37.8- 37,982 32,890 5,092 13.4 115,495 28.5 1108 INVENTORY OVER /SHORT 0 892 892- .0 0 1,111- 1,111 .0 0 .0 MATERIALS & SUPPLIES 159,303 161,695 2,392- 1.5- 639,278 552,262 87,016 13.6 1,925,745 28.7 1201 RENTS & LEASES 19,831 11,113 8,718 44.0 71,824 34,516 37,308 51.9 213,110 16.2 1202 PUBLIC AGENCY FEES 33,121 2,300 30,821 93.1 132,484 11,631 120,853 91.2 406,735 2.9 1203 PUBLIC INFORMATION 32,540 35,241 2,701- 8.3- 130,160 99,647 30,513 23.4 390,500 25.5 PREPARED 11/04/11, 13:27:54 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 - - ---' - ---- - -- -- - --- OBJ - ------- - - - - ---------- -- MONTH -TO- - - - --- DATE------- - - ----- - - - -- -- --- -------- - - - - - - -- YEAR -TO- DATE-------- - - - - -- - ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE %' BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,059 1,401 1,658 54.2 12,236 3,888 8,348 68.2 46,750 8.3 1205 TECH TRAIN, CONF & MEETS 25,636 16,664 8,972 35.0 103,544 57,903 45,641 44.1 313,625 18.5 1206 CERTIFICATION & LICENSES 1,225 0 - 1,225 100.0 5,873 2,202 3,671 62.5 17,178 12.8 1207 CLAIMS 841 0 841 100.0 2,564 450 2,114 82.4 10,100 4.5 1208 SUBSCRIPTION /PUBLICATION 2,753 676 2,077 75.4 11,012 2,350 8,662 78.7 34,148 6.9 1209 MILEAGE REIMBURSEMENTS 495 481 14 2.8 1,980 1,071 909 45.9 6,040 17.7 1210 PUBLIC NOTICES 411 744 333- 81.0- 1,644 1,259 385 23.4 4,950 25.4 1211 OUTSIDE ORGANIZATION FEES 22,961 14,120 8,841 38.5 91,844 22,653 69,191 75.3 266,900 7.9 1212 EMPLOYEE MEMBERSHIPS 3,043 3,165 122- 4.0- 13,172 11,168 2,004 15.2 38,632 28.9 1213 MISCELLANEOUS 2,688 1,483 1,205 44.8 10,752 6,612 4,140 38.5 32,350 20.4 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 5,691 0 5,691 100.0 22,764 1,197 21,567 94 -7 71,300 1.7 OTHER EXPENSES 154,295 87,388 66,907 43.4 611,853 256,547 355,306 58.1 1,872,318 13.1 NET EXPENSES 5,067,536 4,862,765 204,771 4.0 25,486,365 23,268,729 2,217,636 8.7 66,540,660 35.0 TOTAL EXPENSE 5,067,536 4,862,765 204,771 4.0 25,486,365 23,268,729 2,217,636 8.7 66,540,660 35.0 Eo PREPARED 11/08/11, 13:27:52 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 -- -- - -- -- --- -` - -- ------- - - - - -- --------- -- MONTH -TO- --- - -- DATE------- - - - - -- -------- -- -------- - - - - --- -- - - - -- YEAR -TO- DATE-------- - -- - - - - -- - ' ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 427,321 408,400 18,921 4.4 1,709,284 1,579,126 130,158 7.6 5,127,961 30.8 EMPLOYEE BENEFITS 607,889 578,754 29,135 4.8 6,848,756 6,793,914 54,842 .8 11,832,373 57.4 CAPITALIZED ADM OVERHEAD 3,699- 2,595- 1,104- 29.8 14,796- 9,909- 4,887- 33.0 44,396- 22.3 DIRECTOR FEES & EXPENSES 19,333 11,664 7,669 39.7 77,332 54,9D8 22,424 29.0 232,017 23.7 UTILITIES 10,490 13,967 3,477- 33.1- 41,960 48,330 6,370- 15.2- 125,900 38.4 REPAIRS & MAINTENANCE 32,730 5,025 27,705 84.6 134,997 129,308 5,689 4.2 403,300 32.1 PROFESSIONAL & LEGAL SERV 32,043 61,371 29,328- 91.5- 127,372 182,816 55,444- 43.5- 384,56D 47.5 OUTSIDE SERVICES 85,862 106,770 20,908- 24.4- 388,698 378,466 10,232 2.6 1,211,050 31.3 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,617 10,340 5,277 33.8 64,885 36,300 28,585 44.1 201,1.65 18.0 OTHER EXPENSES 51,613 47,104 4,509 8.7 199,052 132,658 66,394 33.4 607,260 21.8 ADMINISTRATION 1,279,199 1,240,800 38,399 3.0 10,427,540 10,175,917 251,623 2.4 20,931,190 48.6 SALARIES & WAGES 465,948 478,144 12,196- 2.6- 1,863,792 1,904,586 40,794- 2.2- 5,591,440 34.1 EMPLOYEE BENEFITS 332,083 362,028 29,945- 9.0- 1,328,332 1,360,487 32,155- 2.4- 3,985,324 34.1 CAPITALIZED ADM OVERHEAD 293,821- 218,869- 74,952- 25.5 1,175,284- 986,879- 188,405- 16.0 3,525,881- 28.0 UTILITIES 5,914 4,915 999 16.9 23,656 17,383 6,273 26.5 71,000 24.5 REPAIRS & MAINTENANCE 8,673 1,143 7,530 86.8 34,692 18,073 16,619 47.9 104,111 '17.4 HAULING & DISPOSAL 47,515 88,393 40,878- 86.0- 137,060 152,573 15,513- 11.3- 565,200 27.0 PROFESSIONAL & LEGAL SERV 8,006 6,685 1,321 16.5 25,358 13,666 11,692 46.1 96,100 14.2 OUTSIDE SERVICES 28,922 39,143 10,221- 35.3- 105,688 82,287 23,401 22.1 447,100 18.4 MATERIALS & SUPPLIES 16,243 17,444 1,201- 7.4- 64,972 53,146 11,826 18.2 195,010 27.3 OTHER EXPENSES 20,269 9,878 10,391 51.3 81,076 42,495 38,581 47.6 262,962 16.2 ENGINEERING 639,752 788,904 149,152- 23.3- 2,489,342 2,657,817 168,475- 6.8- 7,792,366 34.1 SALARIES & WAGES 384,286 372,993 11,293 2.9 1,537,144 1,444,850 92,294 6.0 4,611,562 31.3 EMPLOYEE BENEFITS 292,902 281,171 11,731 4.0 1,171,608 1,084,735 86,873 7.4 3,515,264 30.9 CAPITALIZED ADM OVERHEAD 1,740- 2,458- 718 41.3- 6,960- ,11,440- 4,480 64.4- 20,881- 54.8 UTILITIES 7,708 5,226 2,482 32.2 30,332 16,705 13,627 44.9 92,500 18.1 REPAIRS & MAINTENANCE 57,817 33,002 24,815 42.9 231,268 80,685 150,583 65.1 693,850 11.6 HAULING & DISPOSAL 6,670 4,273 2,397 35.9 26,660 16,412 10,268 38.5 80,050 20.5 PROFESSIONAL & LEGAL SERV 833 356 477 57.3 3,332 492 2,840 85.2 10,000 4.9 OUTSIDE SERVICES 6,760 10,499 3,739- 55.3- 27,040 30,835 3,795 - 14.0- 81,150 38.0 MATERIALS & SUPPLIES 55,148 71,325 16,177- 2.9.3- 220,241 192,979 27,262 12.4 661,870 29.2 OTHER EXPENSES 15,799 9,163 6,636 42.0 64,169 33,475 30,694 47.8 201,375 16.6 COLLECTION SYSTEM OPS. 826,183 785,550 40,633 4.9 3,304,854 2,889,728 415,126 12.6 9,926,740 29.1 SALARIES & WAGES 700,306 598,872 101,434 14.5 2,801,224 2,564,138 237,086 8.5 8,403,803 30.5 EMPLOYEE BENEFITS 521,626 444,962 76,664 14.7 2,086,504 1,932,155 154,349 7.4 6,260,055 30.9 CAPITALIZED ADM OVERHEAD 15,195- 5,116- 10,079- 66.3 60,780- 23,729- 37,051- 61.0 182,391- 13.0 CHEMICALS 104,998 73,126 31,872 30.4 430,996 290,089 140,907 32.7 1,271,000 22.8 UTILITIES 311,122 278,322 32,800 10.5 .1,244,488 821,949 422,539 34.0 3,733,.500 22.0 REPAIRS & MAINTENANCE 174,572 192,905 18,333- 10.5- 698,788 486,205 212,583 30.4 2,095,500 23.2 HAULING & DISPOSAL 35,413 24,074 11,339 32.0 141,652. 103,641 38,011 26.8 425,000 24.4 PROFESSIONAL & LEGAL SERV 4,166 7,425 3,259- 78.2- 16,664 7,521 9,043 54.3 50,000 15.2 OUTSIDE SERVICES 92,402 128,419 36,017- 39.0- 369,608 209,880 159,728 43.2 1,108,900 18.9 MATERIALS & SUPPLIES 68,046 60,457 7,589 11.2 272,184 257,251 14,933 5.5 816,700 31.5 OTHER EXPENSES 64,095 19,028 45,067 70.3 257,480 41,185 216,295 84.0 770,438 5.3 07 PREPARED 11/08/11, 13:27:52 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT - PERIOD ENDING: 10/31/2011 ------- - - - - -- MONTH -TO- DATE------- - - - - -- - -------- - - - -- -- -- - -- YEAR -TO- DATE -------------- ---- -- - - --- ANNUAL -- - ACCOUNT TITLE -------------------------------------------`---------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,061,551 1,822,474 239,077 11.6 8,258,808 6,690,385 1,568,423 19.0 24,752,505 27.0 SALARIES & WAGES 85,906 73,057 12,849 15.0 343,624 302,315 41,309 12.0 1,030,883 29.3 EMPLOYEE BENEFITS 57,581 52,232 5,349 9.3 23D,324 217,503 12,821 5.6 691,013 31.5 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,504- 0 1,504 -100.0 4,520 - .0 CHEMICALS 41,666 31,894 9,772 23.5 166,664 122,748 43,916 26.4 500,000 24.5 UTILITIES 43,308 43,802 494- 1.1- 133,849 132,305 1,544 1.2 519,700 25.5 REPAIRS & MAINTENANCE 19,332 10,823 8,509 44.0 77,328 25,469 51,859 67.1 232,000 11.0 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 6,000 6,245 245- 4.1- 18,000 34.7 _ OUTSIDE SERVICES 5,166 7,324 2,158- 41.8- 22,464 28,977 6,513- 29.0- 69,50D 41.7 MATERIALS & SUPPLIES 4,249 2,129 2,120 49.9 16,996 12,586 4,410 25.9 51,000 24.7 OTHER EXPENSES 2,519 2,215 304 12.1 10,076 6,734 3,342 33.2 30,283 22.2 PUMP STATIONS 260,851 225,037 35,814 13.7 1,005,821 854,882 150,939 15.0 3.,137,859 27.2 FUND TOTALS 5,067,536 4,862,765 204,771 4.0 25,486,365 23,268,729 2,217,636 8.7 66,540,660 35.0 01 PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 - -- DEPARTMENT 01 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 92,320 1,314 1.4 374,536 350,310 24,226 6.5 1,123,640 31.2 0102 SALARIES & WAGES -NON MGMT 291,989 267,853 24,136 8.3 1,167,956 1,097,371 70,585 6.0 3,503,921 31.3 0103 COMP ABS- ACCRUAL PAYMENTS '50,000 44,774 5,226 10.5 200,000 109,455 90,545 45.3 600,000 18.2 0105 OVERTIME 6,198 3,453 2,745 44.3 24,792 21,990 2,802 11.3 74,400 29.6 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 58,000- 0 58,000 -100.0 174,000- .0 SALARIES & WAGES 427,321 408,400 18,921 4.4 1,709,284 1,579,126 130,158 7.6 5,127,961 30.8 0201 WORKERS' COMPENSATION 2,048 1,710 338 16.5 8,192 6,984 1,208 14.7 24,622 28.4 0202 STATE UNEMPLOYMENT INSUR 30,000 28,637 1,363 4.5 30,000 44,874 14,874- 49.6- 30,000 149.6 0203 MEDICARE 4,980 4,667 313 6.3 19,920 18,952 968 4.9 59,833 31.7 0204 MEDICAL AND HEALTH INSUR 354,608 319,018 35,590 10.0 1,418,432 1,326,002 92,430 6.5 4.,255,355 31.2 0205 RETIREMENT CONTRIBUTION 183,319 162,511 20,808 11.4 733,276 643,025 90,251 12.3 2,199,874 29.2 0206 DEFERRED COMP. CONTRIB 21,499 18,724 2,775 12.9 85,996 78,052 7,944 9.2 258,072 30.2 0207 DENTAL INSURANCE 38,672 .36,847 1,825 4.7 154,688 145,696 8,992 5.8 464,136 31.4 0208 LONG -TERM DISABILITY INS 981 892 89 9.1 3,924 3,640 284 7.2 11,831 30.8 0209 LIFE INSURANCE 6,198 5,748 450 7.3 24,792 22,451 2,341 9.4 74,450 30.2 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 -100.0 137,664- 0 137,664 - 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 6D7,889 578,754 29,135 4.8 6,848,756 6,793,914 54,842 .8 11,832,373 57.4 0250 CAPITALIZED ADM OVERHEAD 3,699- 2,595- 1,104- 29.8 14,796- 9,909- 4,887- 33.0 44,396- 22.3 CAPITALIZED ADM OVERHEAD 3,699- 2,595- 1,104- 29.8 14,796- 9,909- 4,887- 33.0 44,396- 22.3 0301 DIRECTOR MEETING FEES 5,299 4,727 572 10.8 21,196 18,538 2,658 12.5 63,595 29.2 0302 BOARD TRAINING AND CONF 3,833 2,530 1,303 34.0 15,332 7,792 7,540 49.2 46,000 16.9 0303 BOARD HEALTH BENEFITS 10,201 4,407 5,794 56.8 40,804 28,578 12,226 30.0 122,422 23 -3 DIRECTOR FEES & EXPENSES 19,333 11,664 7,669 39.7 77,332 54,908 22,424 29.0 232,017 23.7 0501 ELECTRICAL 6,250 8,478 2,228- 35.6- 25,000 25,199 199- .8- 75,000 33.6 0502 NATURAL GAS 1,166 1,103 63 5.4 4,664 3,329 1,335 28.6 14,000 23.8 0504 WATER 333 778 445- 133.6- 1,332 1,558 226- 17.0- 4,000 39.0 0505 TELEPHONE 2,741 3,608 867- 31.6- 10,964 18,244 7,280- 66.4- 32,900 55.5 UTILITIES 10,490 13,967 3,477- 33.1- 41,960 48,330 6,370- 15.2- 125,900 38.4 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 1,664 0 1,664 100.0 5,000 -0 0604 OUTSIDE REPAIRS & MAINT 5,898 0 5,898 100.0 23,469 3,502 19,967 85.1 70,800 4.9 0605 COMPUTER REPAIRS & MAINT 23,083 4,054 19,029 82.4 96,532 120,577 24,045- 24.9- 287,500 41.9 0606 REAL PROPERTY REPAIRS 3,333 971 2,362 70.9 13,332 5,229 8,103 60.8 40,000 13.1 REPAIRS & MAINTENANCE 32,730 5,025 27,705 64.6 134,997 129,308 5,689 4.2 403,300 32,1 0801 PROFESSIONAL SERVICES 9,795 39,575 29,780- 304.0- 39,180 86,802 47,622- 121.5- 117,560 73.8 0802 LEGAL SERVICES -BOARD 5,166 7,050 1,884- 36.5- 20,664 25,653 4,989- 24.1- 62,000 41.4 0803 LEGAL SERVICES -STAFF 17,082 14,746 2,336 13.7 67,528 70,361 2,833- 4.2- 205,000 34.3 OR PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 - `--------- ----- --- --------- DEPARTMENT 01 ADMINISTRATION -- ----- - - - - -- - ------ - -- - -- ---- ---- -- --- ----- --- - -- - --------------- - -- -- OBJ - - ---- - - - --- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------------- ANNUAL NO -------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL -- -- VARIANCE --- -- -- ----- % ----- -- BUDGET -- -- ---- -- % - --- -- PROFESSIONAL & LEGAL SERV 32,043 61,371 29,328- 91.5- 127,372 182,816 55,444- 43.5- 384,560 47.5 0901 OUTSIDE SAFETY SERVICES 6,666 5,157 1,509 22.6 26,664 28,631 1,967- 7.4- 80,000 35.8 0902 TECHNICAL SERVICES 70,863 81,818 10,955- 15.5- 283,452 244,875 38,577 13.6 850,400 28.8 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 1,151 901- 360.4- 46,250 33,406 12,844 27.8 183,250 18.2 0905 REPROGRAPHIC SERVICES 1,250 2,157 907- 72.6- 5,000 2,760 2,240 44.8 15,000 18.4 0906 RECRUITMENT 6,833 16,487 9,654- 141.3- 27,332 68,794 41,462- 151.7- 82,000 83.9 OUTSIDE SERVICES 85,862 106,770 20,908- 24.4- 38B,69B 378,466 10,232 2.6 1,211,050 31 -3 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 1,850 6,617 78.2 33,868 8,666 25,202 74.4 101,640 8.5 1103 OPERATING SUPPLIES 4,553 3,105 1,448 31.8 20,712 16,017 4,695 22.7 68,250 23.5 1106 SAFETY SUPPLIES 2,597 4,493 1,896- 73.0- 10,305 12,728 2,423- 23.5- 31,275 40.7 1108 INVENTORY OVER /SHORT 0 892 892- .0 0 1,111- 1,111 .0 0 .0 MATERIALS & SUPPLIES 15,617 10,340 5,277 33.8 64,885 36,300 28,585 44.1 201,165 18.0 1201 RENTS & LEASES 3,382 3,114 268 7.9 6,028 4,559 1,469 24.4 15,600 29 -2 1202 PUBLIC AGENCY FEES 208 0 208 100.0 832 768 64 7.7 2,500 30.7 1203 PUBLIC INFORMATION 31,625 35,241 3,616- 11.4- 126,500 - 99,647 26,853 21.2 379,500 26.3 1204 TUITION REIMBURSEMENT 499 902 403- 80.8- 1,996 1,789 207 10.4 10,000 17.9 1205 TECH TRAIN, CONF & MEETS 6,602 5,355 1,247 18.9 26,408 12,349 14,059 53.2 82,050 15.1 1206 CERTIFICATION & LICENSES 191 0 191 100.0 764 0 764 100.0 2,300 .0 1207 CLAIMS 833 0 833 100.0 2,532 450 2,082 82.2 10,000 4.5 1208 SUBSCRIPTION /PUBLICATION 565 0 565 100.0 2,260 227 2,033 90.0 7,810 2.9 1209 MILEAGE REIMBURSEMENTS 246 301 55- 22.4- 984 - 679 305 31.0 3,000 22.6 1210 PUBLIC NOTICES 62 0 -62 100.0 248 110 138 55.6 750 14.7 1211 OUTSIDE ORGANIZATION FEES 2,433 520 1,913 78.6 9,732 3,603 6,129 63.0 29,200 12.3 1212 EMPLOYEE MEMBERSHIPS 548 350 198 36.1 3,192 2,349 843 26.4 8,600 27.3 1213 MISCELLANEOUS 1,169 1,321 152- 13.0- 4,576 6,128 1,552- 33.9- 13,950 43.9 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMS 3,250 0 3,250 100..0 13,000 0 13,000 100.0 42,000 .0 OTHER EXPENSES 51,613 47,104 4,509 8.7 199,052 132,658 66,394 33.4 607,260 21.8 DEPARTMENT NET EXPENSES 1,279,199 1,240,800 38,399 3.0 10,427,540 10,175,917 251,623 2.4 20,931,190 48.6 t/Q PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 - - - --- --------------- DEPARTMENT 02 ENGINEERING - ----- -- ---- ---- -- --- - -- ------------------------------------------ OBJ - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE- % BUDGET % 0101 SALARIES & WAGES- MGMNT. 41,042 28,172 12,870 31.4 164,168 148,750 15,418 9.4 492,511 30.2 0102 SALARIES & WAGES -NON MGMT 434,752 447,653 12,901- 3.0- 1,739,008 1,742,903 3,895- .2- 5,217,048 33.4 0103 SALARIES & WAGES -COMP ASS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 9,237 2,319 6,918 74.9 36,948 12,933 24,015 65,0 110,881 11.7 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 76,332- 0 76,332 -100.0 229,000- .0 SALARIES & WAGES 465,948 478,144 12,196- 2.6- 1,863,792 1,904,586 40,794- 2.2- 5,591,440 34.1 0201 WORKERS' COMPENSATION INS 5,952 6,004 52- .9- 23,808 23,561 247 1.0 71,487 33.0 0203 FEDERAL MEDICARE TAX 6,426 6,625 199- 3.1- 25,704 25,628 76 .3 77,154 33.2 0204 MEDICAL & HEALTH INSUR 76,287 89,946 13,659- 17.9- 305,148 333,382 28,234- 9.3- 915,486 36.4 0205 RETIREMENT CONTRIBUTION 217,915 220,171 2,256- 1.0- 871,660 820,412 51,248 5.9 2,615,038 31.4 0206 DEFERRED COMP. CONTRIB 26,753 25,098 1,655 6.2 107,012 103,524 3,488 3.3 321,078 32.2 0207 DENTAL INSURANCE 9,381 10,520 1,139- 12.1- 37,524 39,831 2,307- 6.1- 112,602 35.4 0208 LONG -TERM DISABILITY INS 1,365 1,352 13 1.0 5,460 5,031 429 7.9 16,421 30.6 0209 LIFE INSURANCE 21336 2,312 24 1.0 9,344 9,118 226 2.4 28,058 32.5 0211 ACCRUED COMPENSATED ADS. 0, 0 0 .0 0 0 0 .0 0 -0 0212 BENEFIT VACANCY 14,332- 0 14,332 -100.0 57,328- 0 57,328 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 362,028 29,945- 9.0- 1,328,332 1,360,487 32,155- 2.4- 3,985,324 34.1 0250 CAPITALIZED ADM OVERHEAD 293,821- 218,869- 74,952- 25.5 1,175,284- 986,879- 188,405- 16.0 3,525,881- 28.0 CAPITALIZED ADM OVERHEAD 293,821- 218,869- 74,952- 25.5 1,175,284- 986,879- 188,405- 16.0 3,525,881- 28.0 0501 ELECTRICAL 1,199 795 404 33.7 4,796 2,330 2,466 51.4 14,400 16.2 0502 NATURAL GAS 250 16 234 93.6 1,000 47 953 95.3 3,000 1.6 0504 WATER 166 0 166 100.0 664 671 7- 1.1- 2,000 33.6 0505 TELEPHONE 4,299 4,104 195 4.5 17,196 14,335 2,861 16.6 51,600 27.8 UTILITIES 5,914 4,915 999 16.9 23,656 17,383 6,273 26.5 71,000 24.5 0604 OUTSIDE REPAIRS & MAINT. 4,348 1,143 3,205 73.7 17,392 8,997 8,395 48.3 52,200 17.2 0605 COMPUTER REPAIRS & MAINT 4,325 0 4,325 1D0.0 17,300 9,076 8,224 47.5 51,911 17.5 REPAIRS & MAINTENANCE 8,673 1,143 7,53D 86.8 34,692 18,073 16,619 47 -9 104,111 17.4 0704 JANITORIAL & REFUSE REMOV 2,499 2,716 217- 8.7- 9,996 8,564 1,432 14.3 30,000 28.5 0706 HAZARDOUS WASTE DISPOSAL 45,016 85,677 40,661- 90.3- 127,064 144,009 16,945- 13.3- 500,200 28.8 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 - 0 .0 35,000 .0 HAULING & DISPOSAL 47,515 88,393 40,878- 86.0- 137,060 152,573 15,513- 11.3- 565,200 27.0 0803 LEGAL SERVICES -STAFF 8,006 6,685 1,321 16.5 25,358 13,666 11,692 46.1 96,100 14.2 PROFESSIONAL & LEGAL SERV 8,006 6,685 1,321 16.5 25,358 13,666 11,692 46.1 96,100 14.2 0902 TECHNICAL SERVICES 26,081 34,696 8,615- 33.0- 94,324 72,090 22,234 23.6 313,000 23.0 0904 OTHER PUBLIC AGENCY SERVS 2,500 4,447 1,947- 77.9- 10,000 10,165 165- 1.7- 130,000 7.8 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 1,364 32 1,332 97.7 4,100 .8 0 PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 - ---- ---- -` DEPARTMENT 02 ENGINEERING --------------------------------------------------------- - -- --- -- --- - - -- - -- - - --- --- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL .VARIANCE % BUDGET % OUTSIDE SERVICES 28,922 39,143 10,221- 35.3- 105,688 82,287 23,401 22.1 447,100 18.4 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 3,904. 75B 16.3. 18,648 13,242 5,406 29.0 55,960 23.7 1103 OPERATING SUPPLIES 9,935 12,079 2,144- 21.6- 39,740 35,675 4,065 10.2 119,250 29.9 1106 SAFETY SUPPLIES 1,646 1,461 185 11.2 6,584 4,229 2,355 35.8 19,800 21.4 MATERIALS & SUPPLIES 16,243 17,444 1,201- 7.4- 64,972 53,146 11,826 18.2 195,010 27.3 1201 RENTS & LEASES 582 0 582 100.0 2,328 824 1,504 64.6 7,000 11.8 1202 PUBLIC AGENCY FEES 4.16 492 76- 18.3- 1,664 492 1,172 70.4 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 3,660 0 3,660 100.0 11,000 .0 1204 TUITION REIMBURSEMENT 1,624 499 1,125 69.3 6,496 2,099 4,397 67.7 25,500 8.2 1205 TECH TRAIN, CONF & MEETS 10,547 5,267 5,280 50.1 42,188 24,761 17,427 41.3 128,705 19.2 1206 CERTIFICATION & LICENSES 278 0 276 100.0 1,112 493 619 55.7 3,345 14.7 1208 SUBSCRIPTION /PUBLICATION 1,706 446 1,260 73.9 6,824 1,468 5,356 78.5 20,513 7.2 1209 MILEAGE REIMBURSEMENTS 121 18D 59- 48.8- 484 326 158 32.6 1,490 21.9 1210 PUBLIC NOTICES 349 744 395- 113.2- 1,396 1,149 247 17.7 4,200 27.4 1211 OUTSIDE ORGANIZATION FEES 662 0 662 100.0 2,648 5,500 2,852- 107.7- 19,300 28.5 1212 EMPLOYEE MEMBERSHIPS 931 2,088 1,157- 124.3- 3,724 4,007 283- 7.6- 11,209 35.7 1213 MISCELLANEOUS 930 162 768 82.6 3,720 179 3,541 95.2 11,200 1.6 1216 PROFESSIONAL EXP REIMB 1,208 0 1,206 100.0 4,832 1,197 3,635 75.2 14,500 8.3 OTHER EXPENSES 20,269 9,878 - 10,391 51.3 81,076 42,495 38,581 47.6 262,962 16.2 DEPARTMENT NET EXPENSES 639,752 788,904 149,152- 23.3- 2,489,342 2,657,817 168,475- 6.8- 7,792,366 34.1 0-2- PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 ----- -- - --------------------------------- DEPARTMENT 03 COLLECTION SYSTEM OPS. ------------- ------------ ---- -- -- - --------------------------------- OBJ ------------- MONTH -TO- DATE------------- ---- -- - - - -- YEAR- TO-DATE- ---- ------ -- ANNUAL NO ACCOUNT TITLE --- - - -- - -- -------- -- -- -- -- - ------------------------- BUDGET ACTUAL VARIANCE --- ----------------- % BUDGET - - - --- - ------- ACTUAL -------- ------ VARIANCE ----- % ----- - - BUDGET -- -- - -- --- -- -- -- 0101 SALARIES & WAGES- MGMNT. 14,770 15,123 353- 2.4- 59,080 28,420 30,660 51.9 177,251 16.0 0102 SALARIES & WAGES -NON MGMT 354,047 339,320 14,727 4.2 1,416,188 1,331,105 85,083 6.0 4,248,620 31.3 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 24,719 14,756 9,963 40.3 98,876 65,462 33,414 33.8 296,691 22.1 0106 STANDBY PAID 5,500 3,794 1,706 31.0 22,000 19,863 2,137 9.7 66,000 30.1 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 59,000- 0 59,000 -100.0 177,000- .0 SALARIES & WAGES 384,286 372,993 11,293 2.9 1,537,144 1,444,850 92,294 6.0 4,611,562 31..3 0201 WORKERS' COMPENSATION INS 11,225 10,656 569 5.1 44,900 42,120 .2,780 6.2 134,768 31.3 0203 FEDERAL MEDICARE TAX 5,174 4,844 330 6.4 20,696 19,233 1,463 7.1 62,124 31.0 0204 MEDICAL & HEALTH INSUR 79,298 83,076 3,778- 4.8- 317,192 319,363 2,171- .7- 951,633 33.6 0205 RETIREMENT CONTRIBUTION 175,307 150,050 25,257 14.4 701,228 578,342 122,686 17.5 2,103,745 27.5 0206 DEFERRED COMP. CONTRIB 23,249 20,940 2,309 9.9 92,996 81,892 11,104 11.9 279,047 29.3 0207 DENTAL INSURANCE 8,338 8,736 398- 4.8- 33,352 33,050 302 .9 100,104 33.0 0208 LONG -TERM DISABILITY INS 1,228 1,106 122 9.9 4,912 4,257 655 13.3 14,786 .28.8 0209 LIFE INSURANCE 1,833 1,763 70 3.8 7,332 6,478 854 11.6 22,057 29.4 021` BENEFIT VACANCY 12,750- 0 12,750 -100.0 51,000- 0 51,000 -100.0 153,000- .0 EMPLOYEE BENEFITS 292,902 281,171 11,731 4.0 1,171,608 1,084,735 66,673 7.4 3,515,264 30.9 0250 CAPITALIZED ADM OVERHEAD 1,740- 2,458- 718 41.3- 6,960- 11,440- 4,480 64.4- 20,881- 54.8 CAPITALIZED ADM OVERHEAD 1,740- 2,458- 718 41.3- 6,960- 11,440- 4,480 64.4- 20,881- 54.8 0501 ELECTRICAL _ 3,125 987 2,138 68.4 12,500 2,966 9,534 76 -3 37,500 7.9 0502 NATURAL GAS 333 19 314 94.3 1,332 73 1,259 94.5 4,000 1.8 0504 WATER 500 246 252 50.4 1,500 450 1,050 70.0 6,000 7.5 0505 TELEPHONE 3,750 3,972 222- 5.9- 15,000 13,216 1,784 11.9 45,000 29.4 UTILITIES 7,708 5,226 2,482 32.2 30,332 16,705 13,627 44.9 92,500 18.1 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 14,976 4,872- 48.2- 40,416 29,349 11,067 27.4 121,250 24.2 0602 VEHIC /EQUIP REPAIR MAINT 7,500 7,561 61- .8- 30,000 27,277 2,723 9.1 90,000 30.3 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 664 496 168. 25.3 2,000 24.8 0604 OUTSIDE REPAIRS & MAINT 40,047 10,465 29,582 73.9 160,188 23,563 136,625 85.3 480,600 4.9 REPAIRS & MAINTENANCE 57,817 33,002 24,815 42.9 231,268 80,685 150,583 65.1 693,850 11.6 0704 JANITORIAL & REFUSE REMOV 4,170 4,273 103- 2.5- 16,680 16,412 268 1.6 50,050 32.8 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 10,000 0 10,000 1.00.0 30,000 .0 HAULING & DISPOSAL 6,670 4,273 2,397 35.9 26,680 16,412 10,268 38.5 80,050 20.5 0803 LEGAL SERVICES -STAFF 833 356 477 57.3 3,332 492 2,840 85.2 10,000 4.9 PROFESSIONAL & LEGAL SERV 833 356 477 57.3 3,332 492 2,840 85.2 10,000 4.9 0901 OUTSIDE SAFETY SERVICES 1,041 0 1,041 100.0 4,164 0 4,164 100.0 12,500 .0 0902 TECHNICAL SERVICES 5,711 10,499 4,788 -83.8- 22,844 30,835 7,991- 35.0- 68,550 45.0 /3 PREPARED ll /OB /11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT '-- ----- PERIOD ENDING: 10/31/2011 - -- --- - DEPARTMENT 03 COLLECTION SYSTEM ----------- OPS. ------- ------------- - - - - --- - ------------------------------------------------------- - OBJ - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0905 REPROGRAPHIC SERVICES 8 0 B 100.0 32 0 32 100.0 100 .0 OUTSIDE SERVICES 6,760 10,499 3,739- 55.3- 27,040 _ 30,835 3,795- 14.0- 81,150 38.0 1101 OFFICE EQUIPMENT /SUPPLIES B74 942 68- 7.B- 3,496 2,038 1,458 41.7 10,500 19.4 1102 GASOLINE, OIL & FUEL 18,620 23,185 4,565- 24.5- 74,480 - 52,654 21,826 29.3 223,450 23.6 1103 OPERATING SUPPLIES 33,220 44,437 11,217- 33.8- 132,880 132,995 115- .1- 398,700 33.4 1106 SAFETY SUPPLIES 2,434 2,761 327- 13.4- 9,385 5,292 4,093 43.6 29,220 18.1 MATERIALS & SUPPLIES 55,148 71,325 16,177- 29.3- 220,241 192,979 27,262 12.4 661,870 29.2 1201 RENTS & LEASES 9,968 6,652 3,316 33.3 39,872 24,546 15,326 38.4 119,650 20.5 1202 PUBLIC AGENCY FEES 1,666 750 916 55.0 6,664 2,669 3,995 59.9 29,250 9.1 1204' TUITION REIMBURSEMENT 63 0 83 100.0 332 0 332 100.0 1,000 .0 1205 TECH TRAIN, CONF & MEETS 2,880 1,546 1,334 46.3 11,520 4,849 6,671 57.9 34,570 14.0 1206 CERTIFICATION & LICENSES 93 0 93 100.0 1,345 166 1,179 87.7 3,569 4.7 1207 CLAIMS 8 0 8 100.0 32 0 32 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 232 - 0 232 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 116 43 73 62.9 350 12.3 1212 EMPLOYEE MEMBERSHIPS 556 215 341 61.3 2,2.24 922 1,302 58.5 6,686 13.8 1213 MISCELLANEOUS 208 0 208 100.0 832 280 552 66.3 2,500 11.2 1216 PROFESSIONAL EXP REIMS 250 0 250 100.0 1,000 0 1,000 100.0 3,000 .0 OTHER EXPENSES 15,799 9,163 6,636 42.0 64,169 33,475 30,694 47.8 201,375 16.6 DEPARTMENT NET EXPENSES 826,183 785,550 40,633 4.9 3,304,854 2,889,728 415,126. 12.6 9,926,740 29.1 C14) PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:_ 10/31/2011 DEPARTMENT 04 PLANT OPERATIONS OBJ - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- 'ANNUAL NO ----------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 27,628 14,170 13,658 49.1 111,312 96,930 14,382 12.9 333,940 29.0 0102 SALARIES & WAGES -NON MGMT 657,989 551,882 106,107 16.1 2,631,956 2,318,906 313,050 11.9 7,895,922 29.4 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 6,469 6,469- .0 0 .0 0105 OVERTIME 36,866 31,148 5,718 15.5 147,464 129,215 18,249 12.4 442,443 29.2 0106 STANDBY PAID 5,039 1,672 3,367 66.8 20,156 12,618 7,538 37.4 60,498 20.9 0110 SALARY VACANCY 27,416- 0 27,416 -100.0 109,664- 0 109,664 -100.0 329,000- .0 SALARIES & WAGES 700,306 598,872 1D1,434 14.5 2,801,224 2,564,138 237,086 8.5 8,403,803 30.5 0201 WORKERS' COMPENSATION INS 19,808 16,275 3,533 17.8 79,232 76,804 2,428 3.1 237,745 32.3 0203 FEDERAL MEDICARE TAX 8,964 8,113 851. 9.5 35,856 34,089 1,767 4.9 107,632 31.7 0204 MEDICAL & HEALTH INSUR 135,051 122,164 12,887 9.5 540,204 513,619 26,585 4.9 1,620,678 31.7 0205 RETIREMENT CONTRIBUTION 319,171 251,304 67,867 21.3 1,276,684 1,088,761 187,923 14.7 3,830,124 28.4 0206 DEFERRED COMP. CONTRIB 41,401 29,997 11,404 27.5 165,604 147,486 18,118 10.9 496,879 29.7 0207 DENTAL INSURANCE 14,456 12,702 1,754 12.1 57,824 52,783 5,041 8.7 173,542 30.4 0208 LONG -TERM DISABILITY INS 2,117 1,740 377 17.8 8,468 7,166 1,302 15.4 25,484 28.1 0209 LIFE INSURANCE 3,324 2,667 657 19.8 13,296 11,447 1,849 13.9 39,971 28.6 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY ,22,666- 0 22,666 -100.0 90,664- 0 90,664 -100.0 272,000- .0 EMPLOYEE BENEFITS 521,626 444,962 76,664 14.7 2,086,504 1,932,155 154,349 7.4 6,260,055 30.9 0250 CAPITALIZED ADM OVERHEAD 15,195- 5,116- 10,079- 66.3 60,780- 23,729- 37,051- 61.0 182,391- 13.0 CAPITALIZED ADM OVERHEAD 15,195- 5,116- 10,079- 66.3 60,780- 23,729- 37,051- 61.0 182,391- 13.0 0402 LIME 18,000 6,764 11,236 62.4 83,000 54,527 28,473 34.3 227,000 24.0 0403 POLYMER 41,416 43.,795 2,379- 5.7- 165,664 129,213 36,451 22 -0 497,000 26.0 0404 BOILER CHEMICALS 4,666 11,202 6,536- 140.1- 18,664 13,718 4,946 26.5 56,000 24.5 0406 OTHER CHEMICALS 8,333 0 8,333 100.0 33,336 22,956 10,380 31.1 100,000 23.0 0407 HYPOCHLORITE 32,583 11,365 21,218 65.1 130,332 69,675 60,657 46.5 391,000 17.8 CHEMICALS 104,998 73,126 31,872 30.4 430,996 290,089 140,907 32.7 1,271,000 22.8 0501 ELECTRICAL 29,166 14,207 14,959 51._3 116,664 35,399 81,265 69.7 350,000 10.1 0502 NATURAL GAS 229,166 206,568 22,598 9.9 916,664 616,886 299,778 32.7 2,750,000 22.4 0503 LAND -FILL GAS 42,833 43,704 871- 2.0- 171,332 137,631 33,701 19.7 514,000 26.8 0504 WATER 5,416 9,432 4,016- 74.2- 21,664 17,853 3,811 17.6 65,000 27.5 0505 TELEPHONE 4,541 4,411 130 2.9 18,164 14,180 3,984 21.9 54,500 26.0 UTILITIES 311,122 278,322 32,800 10.5 1,244,488 821,949 422,539 34.0 3,733,500 22.0 0603 GENERAL REPAIRS & MAINT 76,454 166,480 90,026 - 117.8- 305,816 294,263 11,553 3.8 917,500 32.1 0604 OUTSIDE REPAIRS & MAINT 93,536 26,425 67,111 71.7 374,144 191,942 182,202 4B.7 1,122,500 17.1 0605 COMPUTER REPAIRS & MAINT 4,582 0 4,582 100.0 18,628 0 18,828 100.0 55,500 .0 REPAIRS & MAINTENANCE 174,572 192,905 18,333- 10.5- 698,788 486,205 212,583 30.4 2,095,500 23.2 0701 ASH REMOVAL 13,250 5,721 7,529 56.8 53,000 37,088 15,912 30.0 159,000 23.3 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 8,332 0 8,332 100.0 25,000 .0 /S PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 ---- --- --- - - - - - -- --- --- ---- --- --- ----- - --- -- - --- ----------------------------------------------- DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES 6,666 12,498 916 35,413 4,166 4,166 1,750 90,236 416 92,402 2,249 47,620 3,333 12,333 2,511 68,046 5,691 29,366 833 5,024 571 408 83 19,866 914 356 983 64.095 5,541 12,682 130 24,074 7,425 7,425 0 127,992 427 128,419 2,214 44,820 0 9,477 3,946 60,457 1,347 246- 0 3,585 0 230 0 13,600 512 0 0 19,028 1,125 16.9 184- 1.5- 786 85.8 11,339 32.0 3,259- 78.2- 3,259- 78.2- 1,750 100.0 37,756- 41.8- 11- 2.6- 36,017- 39.0 35 1.6 2,800 5.9 3,333 100.0 2,856 23.2 1,435- 57.1- 7,589 11.2 4,344 76.3 29,612 100.8 833 100.0 1,439 28.6 571 100.0 178 43.6 83 100.0 6,266 31.5 402 44.0 356 100.0 983 100.0 45,0.67 70.3 26,664 16,342 10,322 38.7 80,000 20.4 49,992 49,456 536 1.1 150,000 33.0 3,664 755 2,909 79.4 11,000 6.9 141,652 103,641 38,011 26.8 425,000 24.4 16,664 7,621 9,043 54.3 50,000 15.2 16,664 7,000 360,944 1.664 369,608 8,996 190,480 13,332 49,332 10,044 272.184 22,764 117,464 3,332 21,096 2,284 1,632 332 79,464 3,656 1,524 3,932 257,480 7,621 546 208,402 932 209,880 4,970 201,270 0 41,775 9,236 257,251 4,587 6,398 0 10,957 1,543 655 23 13,550 3,447 25 0 41,185 9,043 54.3 6,454 92.2 152,542 42.3 732 44.0 159,728 43.2 4,026 44.8 10,790- 5.7- 13,332 100.0 7,557 15.3 BOB 8.0 14,933 5.5 18,177 79.8 111,066 94.6 3,332 100.0 10,139 48.1 741 32.4 977 59.9 309 93.1 65,914 82.9 209 5,7 1,499 98.4 3,932 100.0 216,295 84.0 50,000 15.2 21,000 2.6 1,082,900 19.2 5,000 18.6 1,108,900 18.9 27,000 18.4 571,500 35.2 40,000 .0 148,000 28.2 30,200 30.6 816,700 31.5 68,360 6.7 352,400 1.8 10,000 .0 61,300 17.9 6,853 22.5 4,925 13.3 1,000 2.3 238,400 5.7 11,000 31.3 4,400 .6 11,800 .0 770,438 5.3 DEPARTMENT NET EXPENSES 2,061,551 1,822,474 239,077 11.6 8,258,808 6,690,385 1,568,423 19.0 24,752,505 27.0 PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 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 62,363 15,409 19.8 311,088 260,708 50,380 16.2 933,270 27.9 0105 OVERTIME 2,884 1,623 1,261 43.7 11,536 8,304 3,232 28.0 34,613 24.0 0106 STANDBY PAID 8,333 9,071 738- 8.9- 33,332 33,303 29 .1 100,000 33.3 0110 SALARY VACANCY 3,083- 0 3,083 -100.0 12,332- 1 0 12,332 -100.0 37,000- .0 SALARIES & WAGES 85,906 73,057 12,849 15.0 343,624 302,315 41,309 12.0 1,030,883 29.3 0201 WORKERS' COMPENSATION INS 2,534 2,196 338 13.3 10,136 9,264 872 8.6 30,412 30.5 0203 FEDERAL MEDICARE TAX 1,017 911 106 10.4 4,068 3,897 171 4.2 12,206 31.9 0204 MEDICAL & HEALTH INSUR 13,378 11,748 1,630 12.2 53,512 46,995 6,517 12.2 160,536 29.3 0205 RETIREMENT CONTRIBUTION 36,264 31,034 5,230 14.4 145,056 131,072 13,984 9.6 435,174 30.1 0206 DEFERRED COMP, CONTRIB 4,800 4,593 207 4.3 19,200 18,983 217 1.1 57,608 33.0 0207 DENTAL INSURANCE 1,479 1,250 229 15.5 5,916 5,241 675 11.4 17,759 29.5 0208 LONG -TERM DISABILITY INS 254 205 49 19.3 1,016 841 175 17,2 3,052 27.6 0209 LIFE INSURANCE 355 295 60 16.9 1,420 1,210 210 14.8 4,266 28.4 0211 ACCRUED COMPENSATED ASS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100,0 10,000- 0 10,000 -100.0 30,000 -. .0 EMPLOYEE BENEFITS 57,581 52,232 5,349 9.3 230,324 217,503 12,621 5.6 691,013 31.5 0250 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,504- 0 1,504 -100.0 4,520- .0 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,504- 0 1,504 -100.0 4,520- .0 0406 OTHER CHEMICALS 41,666 31,894 9,772 23.5 166,664 122,748 43,916 26.4 500,000 24.5 CHEMICALS 41,666 31,694 9,772 23.5 166,664 122,748 43,916 26.4 500,000 24.5 D501 ELECTRICAL 38,133 36,614 1,519 4.0 114,399 112,504 1,695 1.7 457,600 24.6 0504 WATER 1,250 1,563 313- 25.0- 3,750 5,112 1,362- 36.3- 15,000 34.1 0505 TELEPHONE 3,925 5,625 1,700- 43.3- 15,700 14,689 1,011 6.4 47,100 31.2 UTILITIES 43,308 43,802 494- 1.1- 133,849 132,305 1,544 1.2 519,700 25.5 0603 GENERAL REPAIRS & MAINT 2,666 152 2,514 94.3 10,664 5,216 5,448 51.1 32,000 16.3 0604 OUTSIDE REPAIRS & MAINT. 16,666 10,671 5,995 36.0 66,664 20,253 46,411 69.6 200,000 10.1 REPAIRS & MAINTENANCE 19,332 10,823 8,509 44.0 77,328 25,469 51,859 67,1 232,000 11.0 0704 JANITORIAL & REFUSE REMOV 1,500 1,561 61- 4.1- 6,000 6,245 245- 4.1- 18,000 34.7 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 6,000 6,245 245- 4.1- 18,000 34.7 0901 OUTSIDE SAFETY SERVICES 0 1,972 1,972- .0 1,800 3,844 2,044- 113.6- 7,500 51.3 0902 TECHNICAL SERVICES 5,166 5,352 186- 3.6- 20,664 25,133 4,469- 21.6- 62,000 40.5 OUTSIDE SERVICES 5,166 7,324 2,158- 41.8- 22,464 28,977 6,513- 29.0- 69,500 41.7 1103 OPERATING SUPPLIES 2,333 1,557 776 33.3 9,332 5,281 4,051 43 -4 28,000 18.9 1104 OPERATING FUEL 1,500 0 1,500 100.0 6,000 5,900 100 1.7 18,000 32.8 PREPARED 11/08/11, 13:27:56 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % _ BUDGET $ 1106 SAFETY SUPPLIES 416 572 156- 37.5- 1,664 1,405 259 15.6 5,000 28.1 MATERIALS & SUPPLIES 4,249 2,129 2,120 49.9 16,996 12,586 4,410 25.9 51,000 24.7 1201 RENTS & LEASES 208 0 208 100.0 832 0 832 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 1,304 161 11.0 5,860 1,304 4,556 77.7 17,585 7.4 1204 TUITION REIMBURSEMENT 20 0 20 100.0 80 0 80 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 911 328- 56.3- 2,332 4,987 2,655- 113.9- 7,000 71.2 1206 CERTIFICATION & LICENSES 92. 0 92 100.0 368 0 368 100.0 1,111 _0 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 64 0 64 100.0 200 -0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 64 0 64 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 0 94 100.0 376 443 67- 17.8- 1,137 39.0 1213 MISCELLANEOUS 25 0 25 100.0 100 0 100 100.0 300 .0 OTHER EXPENSES 2,519 2,215 304 12.1 10,076 6,734 3,342 33.2 30,283 22.2 DEPARTMENT NET EXPENSES 260,851 225,037 35,814 13.7 1,005,821 854,882 150,939 15.0 3,137,859 27.2 PREPARED 11 /0B /11, 13:27:55 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L - RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 OBJ _ - --------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- -- -------------------- YEAR -TO- DATE-------- --- - - - - -- - - - - -- ANNUAL - - NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE $ BUDGET - 0101 SALARIES & WAGES- MGMNT. 177,274 149,785 27,489 15.5 709,096 624,410 84,686 11.9 2,127,342 29.4 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,669,071 147,478 8.1 7,266,196 6,750,993 515,203 7.1 21,798,781 31.0 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 44,774 5,226 10.5 200,000 115,924 84,076 42.0 600,000 19.3 0105 OVERTIME 79,904 53,299 26,605 33.3 319,616 237,904 81,712 25.6 959,028 24.8 0106 STANDBY PAID 18,872 14,537 4,335 23.0 75,488 65,784 9,704 12.9 226,498 29.0 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 315,328- 0 315,328 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 192,476 83,629 30.3 1,104,420 860,563 243,857 22.1 3,313,357 26.0 0151 OVERTIME 15,321 3,283 12,038 78.6 61,284 21,452 39,832 65.0 183,918 11.7 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 41,332- 0 41,332-100.0 124,000- .0 SALARIES & WAGES 2,344,860 2,127,225 217,635 9.3 9,379,440 8,677,030 702,410 7.5 28,136,924 30.8 0201 WORKERS' COMPENSATION INS 43,914 37,953 5,961 13.6 175,656 163,901 11,755 6.7 527,283 31.1 0202 STATE UNEMPLOYMENT INSUR 30,000 28,637 1,363 4.5 30,000 44,874 14,874- 49.6- 30,000 149.6 0203 FEDERAL MEDICARE TAX 30,265 27,715 2,550 8.4 121,060 113,423 7,637 6.3 363,488 31.2 0204 MEDICAL & HEALTH INSUR 704,533 656,739 47,794 6.8 2,818,132 2,672,489 145,643 5.2 8,454,704 31.6 0205 RETIREMENT CONTRIBUTION 1,057,824 895,346 162,478 15.4 4,231,296 3,606,273 625,023 14.8 12,694,250 28.4 0206 DEFERRED COMP. CONTRIB 133,219 110,080 23,139 17.4 532,876 477,615 55,261 10.4 1,598,987 29.9 0207 DENTAL INSURANCE 77,563 73,766 3,797 4,9 310,252 292,322 17,930 5.8 931,068 31.4 0208 LONG -TERM DISABILITY INS 6,738 5,919 819 12.2 26,952 23,632 3,320 12.3 81,169 29.1 02D9 LIFE INSURANCE 15,316 13,629 1,687 11.0 61,264 54,280 6,984 11.4 184,133 29.5 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 -100.0 346,656- 0 346,656 -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 2,012,708 TOTAL SALARY AND BENEFITS 1,849,784 162,924 8.1 12,468,032 11,953,047 514,985 4.1 28,692,282 41.7 4,357,568 3,977,009 380,559 8 -7 21,847,472 20,630,077 1,217,395 5.6 56,831,206 36.3 �9 PREPARED 11/08/11, 13:27:47 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2011 - - - -- - - - - - - -- - ------------------------------ ----------- --- ------ -- ---- --------- --- -- --------- ---- -- -- --- - - - - -- --------------- --- 002 SEWER CONSTRUCTION - - - --- ------------------------------------- ------------- ------- - - ---- - -------------------- --- ---- -- - - -- - ---- ----- ----- ----- ---- -- CURRENT ASSETS CASH 253,809.61 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 34,300,000.00 ACCOUNTS RECEIVABLE 991,865.20 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 10,381.89 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 756,690.54 AVAD - ALHAMBRA VLY AR 1,818,186.43 DUE FROM R/E 40,408,929.33 DUE FROM S/I .00 DUE FROM DEBT FUND 4,665,595.00 TOTAL CURRENT ASSETS 82,219,542.00 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 10,532,345.64 TOTAL NET PROPERTY, PLANT & EQUIPMENT 10,532,345.64 TOTAL ASSETS - `- `-- - - - - -- 92,751,887.64 ----------- --- -------------- LIABILITIES DUE TO R/E 57,161,208.62 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 726,933.47 - SALES TAX PAYABLE 22,571.98- PREPARED 11/08/11, 13:27:47 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2011 002 SEWER CONSTRUCTION REFUNDABLE CONST BONDS 87,996.00 - UNEARNED INTEREST 18,578.22 - PROJECT RETENTION PAYABLE 734,452.90 - TOTAL LIABILITIES ------------- 61,738,992.28 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 4,318,524.66 - TOTAL FUND EQUITY 31,012,895.36 - TOTAL LIABILITIES AND FUND EQUITY 92,751,887.64 - -------------- -------------- 0-W PREPARED 11/08/11, 13:27:49 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 33� OF YEAR LAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 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 7,621 7,621 .0 0 109,428 109,428 .0 6,534,000 1.7 SEWER SERVICE CHARGES 0 7,621 7,621 .0 0 109,428 109,426 .0 6,534,000 1.7 1500 MAIN LINES INSPECTION 15,416 1,545 13,871- 90.0- 61,664 1D,149 51,515- 83.5- 185,000 5.5 1600 PLAN REVIEW 7,083 5,954 1,129- 15.9- 28,332 10,822 17,510- 61.8- 85,000 12.7 1900 OVERTIME INSPECTION 2,000 2,042 42 2.1 8,000 2,799 5,201- 65.0 -- 24,000 11.7 2100 TV REINSPECTION 83 0 83- 100.0- 332 0 332 - 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 1,662,807 1,298,474 356.4 1,457,332 3,014,862 1,557,530 106.9 4,372,000 69.0 4100 REBATES TO DISTRICT 83 0 83- 100.0- 332 0 332- 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 471,971 425,138 907.8 187,332 670,624 483,292 258.0 562,000 119.3 4400 CAPACITY USE CHARGE 14,583 1,835 12,748- 87.4- 58,332 1,835 56,497- 96.9- 175,000 1.0 4501 INTEREST INCOME 22,083 10,667 11,416- 51.7- 88,332 53,643 34,689- 3.9.3- 265,000 20.2 4600 TAX REVENUE 0 444,363 444,363 .0 0 444,363 444,363 .0 6,882,000 6.5 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- 6,664 0 6,664- 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 2,601,184 2,127,021 448.6 1,896,652 4,209,097 2,312,445 121.9 15,712,000 26.8 FUND TOTALS 474,163 2,608,805 2,134,642 450.2 1,896,652 4,318,525 2,421,873 127.7 22,246,000 19.4 f � "? �19 PREPARED ll /OB /11, 13:30:38 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM1B5L4 - 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO -----------------------------------------------------------------------------------------------------------_----_-----_---------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MON'T'H 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 88 5,000 2,229 45 0 15,680 8213 TP SECURITY UPGRADE 162,000 184,000 12,105 B 5,000 0 0 0 149,895 SUB -TOTAL : 312,000 1,257,00D 138,739 45 185,000 3,215 2 0 173,261 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 270,000 321,000 303,685 113 80,000 43,003 54 43,003 33,685- 7241 WET WEATHER BYPASS IMPS 3,320,000 2,816,000 3,190,690 96 5,000 314,714 294 4,819 129,310 7255 PRIMARY STRUCTURE DEMO 155,000 1,354,000 174,289 112 0 75,216 0 7,906 19,289- 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 421,243 89 5,OOD 325 7 325 52,757 7276 PIPING RENOVATIONS, PH 5 2,902,000 2,606,000 2,309,421 80 300,000 546,641 162 1,276 592,579 7277 SCB MECHANICAL ROOM 570,000 459,000 449,503 79 5,000 12,785 256 4,182 120,497 7281 TP ELEVATOR MODERNIZATION 561,D00 677,500 444,414 79 200,000 188,715 94 49,721 116,586 7282 PERIMETER FENCING 165,000 169,000 153,554 93. 15D,000 117,880 79 3,147 11,446 7285 PRIMARY TREATMENT RENOV 100,000 6,540,000 100,249 100 750,000 58,606 B 11,616 249- 7288 PIPING RENOV PH 6 2,253,000 1,145,000 430,366 19 1,.005,000 258,541 26 57,891 1,822,634 7289 POB SEISMIC UPGRADE 50,000 1,240,000 38,119 76 5,000 31,510 630 804 11,881 7290 OUTFALL IMPROVEMENTS -PH 6 300,000 1,085,000 152,640 51 685,000 61,439 9 12,058 147,360 7291 PUMP /13LOWER SEISMIC UPGRD 105,000 2,155,000 99,142 94 1,000,000 25,408 3 1,034 5,858 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 38,752 78 5,000 6,194 124 3,122 11,248 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 29,113 24 750,000 27,396 4 2,316 90,887 7296 SEISMIC UPGRADES FOR SCE 150,000 5,055,000 54,239 36 50,000 52,985 106 40,805 95,761 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 8,463,442 73 5,245,000 1,823,835 35 244,025 3,206,558 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 539,630 64 725,000 402,980 56 140,370 306,370 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 1,235,000 685,322 72 100,000 42,117 42 1,754 264,678 7268 TP FACILITIES RENOV 200,000 166,000 181,434 91 12,000 17,681 147 1,365 18,566 7269 TP ASSET MANAGEMENT 1,184,000 856,000 623,878 53 10,000 20,638 206 4,750 560,122 7298 PIPING RENOVATION, PH7 25,000 0 3,420 14 0 3,420 0 3,420 21,580 SUB -TOTAL :. 3,805,000 3,681,000 2,561,069 67 B97,000 501,883 56 151,659 1,243,931 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 552,501 85 50,000 22,460 45 9,058 97,499 7287 TP MASTER PLAN UPDATE 365,000 600,000 80,912 22 300,000 24,308 8 9,313 284,088 SUB -TOTAL : 1,015,000 1,142,000 633,413 62 350,000 46,768 13 18,371 381,587 �3 PREPARED 11/08/11, 13%30-.38 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 338 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET SUBSTANTIALLY COMPLETE 7248 STANDBY POWER PAC tMPRV 5,432,000 4,849,000 5,630,952 104 5,000 20,471 409 6,424 198,952- 7260 SOLIDS HANDLING IMPRVS 5,520,600 5,131,500 5,505,913 100 5,000 25,388 508 0 14,687 7264 PRIMARY TREATMENT EXPANSN 468,019 430,000 471,186 101 5,000 3,166 63 0 3,167 - SUB -TOTAL : 11,420,619 10,410,500 11,608,051 102 15,000 49,025 327 6,424 187,432 - UNALLOCATED AUTHORIZATIONS 2,539,931 0 PROGRAM CONTINGENCY 232,050 0 Treatment Plant 30,994,600 51,449,800 23,404,714 76 6,692,000 2,424,726 36 420,479 7,589,886 PREPARED 11/08/11, 13:3D:38 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 TYPE CS Collection System _ _ _ _ _ __ _____ _ _ _ _ _ _ _ _ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO ________________________________________________________________________________________________________ PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD _______________________ MONTH BUDGET ________ RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 1,666 8 1,000 1,666 167 1,018 18,334 5947 MANHOLE REHAB 60,000 130,000 51,391 86 21,000 0 0 0 8,609 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 421,241 60 500,000 74,478 15 44,319 278,759 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,330,421 93 1,000 115,196 520 14,350 170,579 5955 SUSPENDED PIPE SUPPORT 25,000 - 26,000 13,023 52 1,000 3,269 327 2,050 11,977 5973 NO ORINDA SEWER REN PH 4 300,000 2,150,000 243,115 81 300,000 140,931 47 26,662 56,885 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 74,363 37 300,000 29,616 10 0 125,637 5982 PIPE BURST BLANKET 92,800 52,000 84,728 91 1,000 33,383 338 995 8,072 5987 CS CATHODIC PROT SYS REPL 400,030 296,300 206,434 52 1,000 1,512 151 0 193,566 5989 S ORINDA SEWER REN PH5 2,757,030 2,167,800 991,997 36 1,.800,000 200,423 - 11 40,974 1,765,003 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 1,891,831 68 1,79D,000 1,266,159 71 555,586 872,849 5991 P.H. SEWER RENOV PH 2 400,000 2,143,300 132,194 33 10,000 0 0 0 267,806 5992 W CREEK SEWER REN, PH 8 2,081,700 2,030,000 1,751,135 84 1,700,000 1,347,747 79 375,957 330,565 5993 FORCEMAIN ASSESSMENT 100,000 45,000 61,432 61 1D,00D 5,839 58 957 38,568 5999 CIPP BLANKET CONTRAST 92,200 26,000 3,161 3 1,000 D 0 0 89,039 8401 WC SEWER RENOV PH9 300,000 2,103,000 56,973 19 300,000 56,973 19 27,470 243,027 8404 LAFAYETTE SEWER RENOV PHB 250,000 2,052,000 9,393 4 250,000 9,393 4 5,851 240,607 SUB -TOTAL 13,344,380 25,161,700 8,324,498 64 6,987,000 3,286,585 47 1,096,189 4,719,882 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 75,725 51 100,000 1,308 1 834 74,275 5965 COLLECTION SYSTM PLANNING 1,070,000 988,000 993,571 93 180,000 109,327 61 13,509 76,429 5983 FERROUS PIPE COROSION CTL 25,000 31,000 26,480 106 5,000 2,013 40 891 1,480- 6001 MARTINEZ FACILITIES PLAN 35,000 25,000 33,557 96 5,000 18,299 366 641 1,443 SUB -TOTAL < 1,280,000 1,554,000 1,129,333 88 290,000 130,947 45 15,875 150,667 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 125,459 63 150,000 1,017 1 382 74,541 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,564,000 1,236,666 86 1,000 58,966 897 14,927 210,334 5994 LAF -P HILL RD TRUNK SEWER 1,845,000 2,411,000 2,052,749 Ill 1,900,000 1,647,762 87 282,177 207,749- 6499 VISTA DEL ORINDA CAD 165,000 0 7,460 5 0 7,460 0 1,500 157,540 8400 11 -12 DEVELOPMNT SEWERAGE 500,000 500,000 164,224 33 5D0,0D0 164,224 33 53,371 335,776 SUB -TOTAL : 4,157,000 6,129,000 3,586,558 86 2,551,000 1,879,429 74 352,357 570,442 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 450,000 775,000 387,234 86 75,000 20,573 27 1,732 62,766 5995 SR AND MTZ BYPASS PUMPS 55,000 351,000 41,556 76 300,000 6,159 2 732 13,444 6003 SR PS DRY WTHR PUMP RPLCM 25,000 579,000 2,016 -8 0 2,016 0 714 22,984 SUB -TOTAL : 530,000 1,705,000 430,806 81 375,000 28,748 B 3,178 99,194 PREPARED 11/08/11, 13:30:39 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 --- ------------- ---- -- -- - -- ---- -------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET OTHER PROJECTS 5997 CLAWS FACILITY PLAN 160,000 100,000 130,683 82 55,000 14,077 26 2,003 29,317 SUB -TOTAL : 160,000 100,000 130,663 92 55,000 14,077 26 2,003 29,317 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 582,681 89 13,000 6,974 54 1,906 73,319 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 0 0 0 20,194 SUB -TOTAL : 814,900 580,000 721,387 -89 13,000 6,974 54 1,906 93,513 UNALLOCATED AUTHORIZATIONS 5,087,170 0 PROGRAM CONTINGENCY 545,450 0 Collection System 25,618,900 35,229,700 14,323,265 56 10,271,000 5,346,760 52 1,471,508 11,295,635 PREPARED 11/08/11, 13:30,38 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 331, OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 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 3,284 0 898,930 3,284 0 3,284 895,646 SUB-TOTAL : 1,345,630 1,345,630 361,256 27 898,930 3,284 0 3,284 984,374 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 4,963,000 5,052,000 4,617,247 93 602,000 160,754 27 98,605 345,753 9227 GDI TREATMENT PLANT 500,000 5D0,000 219,753 44 100,000 465 1 0 280,247 8232 GDI/SMMS REPLACEMENT 200,000 400,000 43,197 22 190,000 43,197 23 2,492 156,803 SUB-TOTAL 5,663,000 5,952,000 4,880,197 86 892,000 204,416 23 101,097 782,803 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 1,138,000 533,312 8B 110,000 24,703 23 797 79,688 8219 HOB 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,D00 0 0 0 4,560 8225 IMHOFF TRIANGLE DEVIPMENT 63,D00 234,000 43,545 69 170,D00 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS BOB 970,D00 2,523,000 513,696 53 510,000 47,982 9 22,683 456,304 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 304,098 68 100,000 51,362 51 19,452 140,902 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 111,958 86 65,000 5,621 9 418 18,042 8230 CAPITAL LEGAL SERVICES 210,000 560,000 48,178 23 70,000 2,421 4 1,448 161,822 8231 SEISMIC IMPS-RENTAL PROP 65,000 640,000 11,540 18 50,000 3,710 7 2,430 53,460 9999 CAPITAL PROJECT CLEARING 0 10,000 102,281 0 1,000 102,277 228 0 102,281- SUB-TOTAL 4,273,000 7,835,500 2,693,209 63 1,584,000 243,936 15 47,228 1,579,791 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,654,000 13,723,119 99 2,025,000 2,155,005 106 486,439 209,881 SUB-TOTAL : 13,933,000 13,654,000 13,723,119 99 2,025,000 2,155,005 106 486,439 209,881 UNALLOCATED AUTHORIZATIONS 2,150,470 0 PROGRAM CONTINGENCY 197,600 0 General Improvements 27,562,700 28,787,130 21,657,781 79 5,399,930 2,606,641 48 638,048 5,904,919 PREPARED 11/08/11, 13:30:38 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2011 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 1,009,270 97 310,000 50,737 16 10,185 31,730 7259 RECYCLED WATER PLANNING 809,500 1,252,000 870,899 108 55,000 88,806 162 22,472 61,399- 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,D00 214,057 93 60,000 14,678 25 3,778 15,943 SUB -TOTAL : 2,100,500 2,890,000 2,104,310 100 430,000 154,221 36 36,435 3,810 - UNALLOCATED AUTHORIZATIONS 204,250 0 PROGRAM CONTINGENCY 10,750 0 Recycled Water 2,315,500 2,890,000 2,104,310 91 430,000 154,221 36 36,435 211,190 GRAND TOTAL 96,491,700 118,356,630 61,490,070 0 22,792,930 10,532,348 0 2,566,470 25,001,630 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS OCTOBER, 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 0.4146 1/v (5) The market value of the portfolio on October 31, 2011 was $34,312,141.14. 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 YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186 -2190 — (1) 19,300,000 22,800,000 0 19,300,000 19,335,658.53 7,165.22 31,391.14 38,556.36 (3,500,000) 882 U.S. GOVT T -Bill 04/25/11 10/20111 0.112 0 5,000,000 (5,000,000) 0 0.00 290.28 1,405.55 1,695.83 883 CITI GROUP Comm Pa 09107111 03/05/12 0.521 4,987,000 5,000,000 5,000,000 4,986,696.78 2,251.40 1,670.39 3,921.79 884 UNION BANK NCD 09/07/11 03/05/12 0.340 5,000,000 5,000,000 5,000,000 4,995,279.50 1,463.89 1,086.11 2,550.00 885A BNP CD 10/20111 04/20112 0.800 2,500,000 0 2,500,000 2,500,000 2,501,545.75 666.67 0.00 666.67 885B BNP Comm Pa 10/20/11 04/20112 0.800 2,489,833 0 2,500,000 2,500,000 2,492,960.58 666.67 0.00 666.67 5,000,000 (4) 34.276,833 37,800,000 (8,500.000) 34,300,000 34,312.141.14 12,504.13 35,553.19 48,057.32 (3) (5) (6) (861.02) 5,300.91 4,439.89 11,643.11 40,854.10 52,497.21 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2011 was 0.385% (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.4146 1/v (5) The market value of the portfolio on October 31, 2011 was $34,312,141.14. 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 11/08/11, 13:27:47 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2011 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 13,314.57 4,500,000.00 1,471.44 .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- .00 466,884.09 B57,848.95- --- ----- - - - - -- 5,551,269.43 1,418,096.37- 4,133,173.06- -- ----- - - - - - -- 5,551,269.43- 3 PREPARED 11/08/11, 13:31:15 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M • SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW ' SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 04/2012 PERIOD ENDING: 10/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance BUDGET 350 287 63- 18.00- 1,400 1,320 80- 5.71- 4,200 31.43 0 1,660 1,660 .00 0 1,660 1,660 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 350 1,947 1,597 456.29 1,400 2,980 1,580 112.86 4,200 70.95 833 690 143- 17.17- 3,332 3,167 165- 4.95- 10,000 31.67 0 0 0 .00 0 0 0 _00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 833 690 143- 17.17- 3,332 3,167 165- 4.95- 10,000 31.67 483 372 111- 22.98- 1,932 1,702 230- 11.90- 5,800 29.34 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 ------ - - -- 372 111- 22.98- 851,932 851,702 230- .03- 880,800 96.70 - - 1,666 --- -- -- - - - - -- ------------ 3,009 1,343 - -- - - 80.61 - - -- ------ - - - - -- 856,664 ------ - - - - -- ------ 857,849 - - - - -- 1,185 --- - - - - -- ------ .14 - - - - -- 895,000 --- - - - - -- 95.85 r3j PREPARED 11 /08 /11, 13:31:10 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 04/2012 PERIOD ENDING: 10/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET 8 20,833 0 20,833 100.00 83,332 3,699 79,633 95.56 250,000 1.48 2,083 11,957 9,874- 474.03- 8,332 39,434 31,102- 373.28- 25,000 157.74 7,083 0 7,083 100.00 28,332 5,654 22,678 80.04 85,000 6.65 29,999 11,957 18,042 60.14 119,996 48,788 71,208 59.34 360,000 13.55 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 16,664 0 16,664 100.00 50,000 ,00 1,666 0 1,666 100.00 - 6,664 0 6,664 100.00 20,000 .00 5,832 0 5,832 100.00 23,328 0 23,328 100.00 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 1,664 0 1,664 100.00 5,000 .00 0 0 0 .00 415,000 337,140 77,860 18.76 415,000 81.24 0 0 0 .00 119,500 80,956 37,544 31.68 118,500 68.32 0 0 0 .00 0 0 0 .00 0 .00 0 416 0 0 0 416 .00 100.00 0 535,164 0 418,096 0 117,068 .00 21.88 1,000 549,500 .00 76.09 i --- -- ---- ---- - --- -- -- `-- ------ -- ------ ------------ -- -- ---- 36,247 11,957 24,290 67.01 678,488 466,864 211,604 31.19 979,500 47.67 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS OCTOBER, 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 4,508,314.16 1,471.44 4,466.85 5,938.29 (3) 4,500,000 4,500,000 0 4,500,000 4,508,314.16 1,471.44 4,466.85 5,938.29 (2) 122.37 434.26 556.63 1,593.81 4,901.11 6,494.92 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2011 was 0.385 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.385 %. (4) The market value of the portfolio on October, 2011 was $4,508,314.16. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 11/08/11, 13:27:47 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 4/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2011 - - 004 DEBT SERVICE -------------------- --- ------ -- ------------ - - - - - -- --- - ---- ` - - - --- - -- ------ - - - - - ------------------------- ---- --- ----- -- ----- -- - - -- - --------------- - -- CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 354,697.38 REVENUE BOND RESERVE CASH 111,465.00 ACCRUED INTEREST A/R -00 DUE FROM R/E 43,879,753.87 DUE FROM 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 1,1B3,584.28- 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 .00 AVAILABLE FUND BALANCE .00 Ja EXPENDITURE SUMMARY - 330,732.66 REVENUE SUMMARY .00 TOTAL FUND EQUITY 330,732.66 TOTAL LIABILITIES AND FUND EQUITY 52,716,446.62- -------------- PREPARED 11/08/11, 13:31:06 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: 10/31/2011 PAGE 1 ACCOUNTING PERIOD 04/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0. .00 0 0 0 .00 0 0 0 .00 217,630 .00 0 0 0 .00 0 0 0 .00 5,323,090 .00 0 0 0 .00 0 0 0 .00 5,540,720 .00 0 0 0 .00 0 0 0 .00 5.540.720 .00 PREPARED 11/08/11, 13:31:03 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: 10/31/2011 PAGE 1 ACCOUNTING PERIOD 04/2012 - - - - -- 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 D 0 0 .00 330,733 330,733 0 .00 1,888,6D1 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 - - - --- .OD -- ---- - ----- 1,919,374 - -- - - - --- 17.23 36