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HomeMy WebLinkAbout04.c. Receive November 2011 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT December 27, 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 November, 2011: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 1,821,665 3,176,466 1,354,801 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 234,165 696,320 462,155 Payments from a 42 -unit and a 290+ unit apartment complex. J \' CENTRAL CONTRA COSTA SANITARY DISTRICT December 27, 2011 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING :__ SUBJECT: O & M Expense V riance Analysis The following are brief year -to -date variance explanations at major category levels through period ending November, 2011: Expense Categories Total Labor Charges Utilities Repairs & Maintenance Outside Services Budgeted Actual 22,192,285 21,593,939 1,852,827 1,370,699 1,470,197 1,145,806 Favorable /(Unfavorable) Variance 598,346 482,128 324,391 1,132,610 908,644 223,966 Other Expenses 771,053 491,647 279,406 Explanation 9 Lower due to budgeted positions not yet filled. Lower expense from delay in November 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 first half of the fiscal year although are budgeted for evenly throughout the year. FINANCIAL STATEMENT SUMMARY November, 2011 O & M Revenue Nov -11 Actual Budget Variance O & M Expenses 4,968 5,047 80 1.6% 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 1,725 1,562 163 10.5% YEAR -TO -DATE Actual Budget Variance 28,236 30,534 2,298 7.5% Total Labor Charges YEAR -TO -DATE Variance Sewer Construction 598 Revenue 4,454 30 Expense 12,576 249 Over /Under 8,122 482 (32) 324 0 81 0 0 0 224 0 61 2,296 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 2,296 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of November, 2011 was 0.401 %. PREPARED 12/08/11, 11:39:36 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------- ------ ---- --- ------ --- --- - - - - -- CURRENT ASSETS CASH 676,139.14 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 208,475.46 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,492.75 ACCOUNTS RECEIVABLE -COBRA 2,684.76 A /R -SSC DIRECT BILL 91,811.77 COMPUTER PURCHASE PROGRAM 9,027.33 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE .00 PREPAID EXPENSES 759,813.18 PREPAID RETIREMENT 8,788,102.43 SUPPLIES & MATERIAL INV 1,858,168.42 DUE FROM SIC 57,846,739.38 DUE FROM S/I 418,543.30 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 70,766,680.12 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 664,228,470.93 -------- - --- -- -------------- LIABILITIES DUE TO SIC 44,412,072.91- 0 PREPARED 12/08/11, 11:39:36 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------------------------------`------------------------------------------------------------------- DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 43,879,753.87 - ACCOUNTS PAYABLE 471,511.31 - SALES TAX PAYABLE 25,258.31 - ACCRUED WAGES PAYABLE 834,696.48 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 . MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 HARTFORD 10.00 NATIONAL DEFERRED 248.64 ICMA 108.30 - RETIREMENT CONTRIB W/H 999,296.38 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,114.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 22.18 LIFE INS .00 DELTA DENTAL .00 POST EMP. BENEFIT -OPEB 1,712,464.38 - CAFETERIA PLAN PAYABLE 64,615.73 - PERMIT CLEARING 20.00 WORKERS' COMP INS PAYABLE 210,008.94 ACCRUED COMPENSATED ABS. 4,748,870.70 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 64,393.23- 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- 28,236,095.30 1,724,902.70- 98,217,126.82- 566,011,344.11- 664,228,470.93 - -------------- -------------- 0 PREPARED 12/08/11, 11:39:38 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 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 7,226 1,165- 13.9- 41,955 125,281 83,326 198.6 100,700 124.4 2300 SEWER SVC CHRG- COUNTY 0 0 0 .0 0 18,454- 18,454- .0 48,569,200 .0 2400 SEWER SVC CHRG- DIRECT 0 7,796 7,796 .0 841,300 751,707 89,593- 10.6- 841,300 89.4 2500 SEWER SVC CHRG -PRIOR YEAR 2,216- 9,352- - 7,136 -322.0 11,080- 9,352- 1,728 15.6- 26,600- 35.2 SEWER SERVICE CHARGES 6,175 5,670 505- 8.2- 872,175 849,182 22,993- 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 15,054 971 6.9 70,415 106,439 36,024 51.2 169,000 63.0 1700 SEPTIC TANK DUMPING 6,083 2,825 3,258- 53.6- 30,415 21,757 8,658- 28.5- 73,000 29.8 1900 OVERTIME INSPECTION 1,063 1,036 47- 4.3- 5,415 6,689 1,274 23.5 13,000 51.5 2000 SIDE SEWER INSPECTION 31,250 33,344 2,094 6.7 156,250 195,316 39,066 25.0 375,000 52.1- 2700 SALES 166 0 166 - 100.0- 830 375 455- 54.8- 2,000 18 -.8 2900 OTHER SERVICE CHARGES 2,000 0 2,000 - 100.0- 10,000 7,420 2,580- 25.8- 145,000 5.1 3000 INDUSTRIAL PERMIT FEES 26,250 6,975 19,275- 73.4- 26,250 7,138 19,112- 72.8- 105,000 6.8 3200 NEW INDUSTRY PERMIT FEES 666 690 24 3.6 3,330 2,691 639- 19.2- 8,000 33.6 3301 POLLUTION PREVENTION 0 0 0 .0 5,500 8,900 3,400 61.8 22,000 40.5 3500 LEASE RENTAL INCOME 45,250 49,357 4,107 9.1 226,250 267,820 41,570 18.4 603,000 44.4 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 968 968 .0 2,000 48.4 3801 RECYCLED WATER 40,000 49,787 9,787 24.5 80,000. 158,140 78,140 97.7 240,000 65.9 4300 ANNEXATION CHARGES 1,275 400 875- 68.6- 6,375 6,000 375- 5.9- 15,300 39.2 4500 INTEREST INCOME 0 746- 746- .0 0 730- 730- .0 108,000 .7- 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 0 0 0 .0 52,500 65,514 13,014 24.8 210,000 -31.2 5600 HOUSE HAZARD WASTE REIMB 3,000 2,414 586- 19.5- 15,000 13,676 1,324- 8.8- 769,805 1.8 6000 MISCELLANEOUS INCOME 0 2,473 2,473 .0 0 6,660 6,660 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 778 612 368.7 830 947 117 14.1 2,000 47.4 OTHER REVENUES 171,272 164,387 6,885- 4.0- 689,360 875,720 186,360 27.0 2,862,105 30.6 FUND TOTALS 177,447 170,057 7,390- 4.2- 1,561,535 1,724,902 163,367 10.5 62,198,705 2.8 PREPARED 12/08/11, 11:39:41 DIRECTOR MEETING FEES EXPENSE SUMMARY REPORT BY DISTRICT 3,833 0303 BOARD HEALTH BENEFITS PAGE 1 19,333 PROGRAM /GM275L LIME 18,000 42% OF YEAR LAPSED POLYMER ACCOUNTING PERIOD 5/2012 BOILER CHEMICALS CENTRAL CONTRA COSTA SANITARY DISTRICT 0406 PERIOD ENDING: 11/30/2011 0407 HYPOCHLORITE 32,583 CHEMICALS 146,664 0501 ELECTRICAL ------------------------------------------------------------------------------------------------------------------------------------ OBJ 0502 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL WATER 7,665 NO ------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL --- ----- ----- ---- VARIANCE ------- % - - - - -- BUDGET - --------------- % 0101 SALARIES & WAGES- MGMNT. 177,274 145,802 31,472 17.8 886,370 770,213 116,157 13.1 2,127,342 36.2 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,694,569 121,980 6.7 9,082,745 8,445,565 637,180 7.0 21,798,781 38.7 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 50,676 676- 1.4- 250,000 166,600 83,400 33.4 600,000 27.8 0105 OVERTIME 79,904 68,850 11,054 13.8 399,520 306,751 92,769 23.2 959,028 32.0 0106 STANDBY PAID 18,872 15,979 2,893 15.3 94,360 81,763 12,597 13.3 226,498 36.1 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 394,160- 0 394,160 -100.0 946,000- .0 SALARIES & WAGES 2,063,767 1,975,876 87,891 4.3 10,318,835 9,770,892 547,943 5.3 24,765,649 39.5 0201 WORKERS' COMPENSATION 41,567 37,726 3,841 9.2 207,835 196,457 11,378 5.5 499,034 39.4 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 44,874 14,874- 49.6- 30,000 149.6 0203 MEDICARE 26,561 25,660 901 3.4 132,805 127,461 5,344 4.0 318,949 40.0 0204 MEDICAL AND HEALTH INSUR 658,622 628,544 30,078 4.6 3,293,110 3,167,905 125,205 3.8 7,903,688 40.1 0205 RETIREMENT CONTRIBUTION 931,976 836,644 95,332 10.2 4,659,880 4,098,251 561,629 12.1 11,183,955 36.6 0206 DEFERRED COMP. CONTRIB 117,702 95,889 21,813 18.5 588,510 525,823 62,687 10.7 1,412,684 37.2 0207 DENTAL INSURANCE 72,326 70,227 2,099 2.9 361,630 346,820 14,810 4.1 868,143 39.9 0208 LONG -TERM DISABILITY INS 5,945 5,314 631 10.6 29,725 26,248 3,477 11.7 71,574 36.7 0209 LIFE INSURANCE 14,046 12,763 1,283 9.1 70,230 63,464 6,766 9.6 168,802 37.6 0211 ACCRUED COMPENSATED ABS 0 1,856- 1,856 .0 0 4,817- 4,817 .0 360,000 1.3- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 433,320- 0 433,320 -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 0250 CAPITALIZED ADM OVERHEAD 1,782,081 314,831- 1,710,911 244,682- 71,170 70,149- 4.0 22.3 13,447,605 1,574,155- 13,099,686 1,276,639- 347,919 297,516- 2.6 18.9 26,284,029 3,778,069- 49.8 33.8 CAPITALIZED ADM OVERHEAD 314,831- 244,682- 70,149- 22.3 1,574,155- 1,276,639- 297,516- 18.9 3,778,069- 33.8 TOTAL LABOR CHARGES 3,531,017 0301 DIRECTOR MEETING FEES 5,299 0302 BOARD TRAINING AND CONF 3,833 0303 BOARD HEALTH BENEFITS 10,201 DIRECTOR FEES & EXPENSES 19,333 0402 LIME 18,000 0403 POLYMER 41,416 0404 BOILER CHEMICALS 4,666 0406 OTHER CHEMICALS 49,999 0407 HYPOCHLORITE 32,583 CHEMICALS 146,664 0501 ELECTRICAL 77,873 0502 NATURAL GAS 230,915 0503 LAND -FILL GAS 42,833 0504 WATER 7,665 0505 TELEPHONE 19,256 3,442,105 5,227 2,456 4,413 12,096 12,099 0 448 30,636 39,238 82.421 61,388 221,590 31,265 1,331 18,455 88,912 2.5 22,192,285 21,593,939 598,346 2.7 47,271,609 45.7 72 1.4 26,495 23,765 2,730 10.3 63,595 37.4 1,377 35.9 19,165 10,249 8,916 46.5 46,000 22.3 5,788 56.7 51,005 32,991 18,014 35.3 122,422 26.9 7,237 37.4 96,665 67,005 29,660 30.7 232,017 28.9 5,901 32.8 101,000 66,626 41,416 100.0 207,080 129,213 4,218 90.4 23,330 14,166 19,363 38.7 249,999 176,341 6,655- 20.4- 162,915 108,913 64,243 43.8 744,324 495,259 16,485 21.2 351,232 239,785 9,325 4.0 1,154,575 841,925 11,568 27.0 214,165 168,896 6,334 82.6 36,575 26,975 801 4.2 96,280 93,118 UTILITIES - 378,542 334,029 44,513 11.8 1,852,827 1,370,699 34,374 34.0 227,000 29.4 77,867 37.6 497,000 26.0 9,164 39.3 56,000 25.3 73,658 29.5 600,000 29.4 54,002 33.1 391,000 27.9 249,065 33.5 1,771,000 28.0 111,447 31.7 934,500 25.7 312,650 27.1 2,771,000 30.4 45,269 21.1 514,000 32.9 9,600 26.2 92,000 29.3 3,162 3.3 231,100 40.3 482,128 26.0 4,542,600 30.2 PREPARED 12/08/11, 11:39:41 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 4,155 -5,949 58.9 50,520 33,505 17,015 33.7 121,250 27.6 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,210 710- 9.5- 37,500 35,488 - 2,012 5.4 90,000 39.4 0603 GENERAL REPAIRS & MAINT 79,702 203,285 123,583- 155.1- 398,510 503,260 104,750- 26.3- 956,500 52.6 0604 OUTSIDE REPAIRS & MAINT. 160,495 182,897 22,402- 14.0- 802,352 431,154 371,198 46.3 1,926,100. 22.4 0605 COMPUTER REPAIRS & MAINT 31,990 6,716 25,274 79.0 164,650 136,370 28,280 17.2 394,911 34.5 0606 REAL PROPERTY REPAIRS 3,333 800 2,533 76.0 16,665 6,029 10,636 63.8 40,000 15.1 REPAIRS & MAINTENANCE 293,124 406,063 112,939- 38.5- 1,470,197 1,145,806 324,391 22.1 3,528,761 32.5 0701 ASH REMOVAL 13,250 14,002 752- 5.7- 66,250 51,090 15,160 22.9 159,000 32.1 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 10,415 0 10,415 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 5,576 1,090 16.4 33,330 21,919 11,411 34.2 80,000 27.4 0704 JANITORIAL & REFUSE REMOV 20,667 20,496 171 .8 103,335 101,174 2,161 2.1 248,050 40.8 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 12,500 0 12,500 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 50,932 7,311 43,621 85.6 181,660 152,074 29,586 16.3 511,200 29.7 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 96,098 47,385 48,713 50.7 407,490 326,257 81,233 19.9 1,088,250 30.0 0801 PROFESSIONAL SERVICES 9,795 4,980 4,815 49.2 48,975 91,782 42,807- 87.4- 117,560 78.1 0802 LEGAL SERVICES -BOARD 5,166 4,599 567 11.0 25,830 30,252 4,422- 17.1- 62,000 48.8 0803 LEGAL SERVICES -STAFF 30,087 35,272 5,185- 17.2- 142,969 127,413 15,556 10.9 361,100 35.3 PROFESSIONAL & LEGAL SERV 45,048 44,851 197 .4 217,774 249,447 31,673- 14.5- 540,660 46.1 0901 OUTSIDE SAFETY SERVICES 9,457 3,955 5,502 58.2 49,085 36,976 12,109 24.7 121,000 30.6 0902 TECHNICAL SERVICES 198,057 147,741 50,316 25.4 980,285 729,076 251,209 25.6 2,376,850 30.7 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 7,266 4,100- 129.5- 61,080 51,769 9,311 15.2 318,250 16.3 0905 REPROGRAPHIC SERVICES 1,599 791 808 50.5 7,995 3,583 4,412 55.2 19,200 18.7 0906 RECRUITMENT 6,833 18,445 11,612- 169.9- 34,165 87,240 53,075- 155.3- 82,000 106.4 OUTSIDE SERVICES 219,112 178,198 40,914 18.7 1,132,610 908,644 223,966 19.8 2,917,700 31.1 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 16,252 22,744 6,492- 39.9- 81,260 51,662 29,598 36.4 195,100 26.5 1102 GASOLINE, OIL & FUEL 18,620 52,342 33,722- 181.1- 93,100 104,996 11,896- 12.8- 223,450 47.0 1103 OPERATING SUPPLIES 97,661 79,841 17,820 18.2 490,805 470,878 19,927 4.1 1,185,700 39.7 1104 OPERATING FUEL 4,833 2,644 2,189 45.3 24,165 8,544 15,621 64.6 58,000 14.7 1105 LABORATORY SUPPLIES 12;333 12,719 386- 3.1- 61,665 54,494 7,171 11.6 148,000 36.8 1106 SAFETY SUPPLIES 9,604 14,868 5,264- 54.8- -47,586 47,759 173- .4- 115,495 41.4 1108 INVENTORY OVER /SHORT 0 181 181- .0 0 930- 930 .0 0 .0 MATERIALS & SUPPLIES 159,303 185,339 26,036- 16.3- 798,581 737,403 61,178 7.7 1,925,745 38.3 1201 RENTS & LEASES 17,331 8,524 8,807 50.8 89,155 42,816 46,339 52.0 213,110 20.1 1202 PUBLIC AGENCY FEES 33,121 153,151 120,030- 362.4- 165,605 164,782 823 .5 406,735 40.5 1203 PUBLIC INFORMATION 32,540 18,591 13,949 42.9 162,700 118,238 44,462 27.3 390,500 30.3 PREPARED 12/08/11, 11:39 :41 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,059 2,000 1,059 34.6 15,295 5,888 9,407 61.5 46,750 12.6 1205 TECH TRAIN, CONF & MEETS 27,736 32,571 4,835- 17.4- 131,280 90,472 40,808 31.1 313,625 28.8 1206 CERTIFICATION & LICENSES 1,225 2,948 1,723- 140.7 -. 7,098 5,150 1,948 27.4 17,178 30.0 1207 CLAIMS 841 120 721 85.7 3,405 570 2,835 83.3 10,100 5.6 1208 SUBSCRIPTION /PUBLICATION 3,058 1,360 1,698 55.5 14,070 3,710 10,360 73.6 34,148 10.9 1209 MILEAGE REIMBURSEMENTS 495 308 187 37.8 2,475 1,379 1,096 44.3 6,040 22.8 1210 PUBLIC NOTICES 411 265 146 35.5 2,055 1,524 531 25.8 4,950 30.8 1211 OUTSIDE ORGANIZATION FEES 27,961 10,835 17,126 61.2 119,805 33,488 86,317 72.0 286,900 11.7 1212 EMPLOYEE MEMBERSHIPS 3,043 2,324 719 23.6 16,215 13,492 2,723 16.8 38,632 34.9 1213 MISCELLANEOUS 2,688 2,329 359 13.4 13,440 8,941 4,499 33.5 32,350 27.6 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 5,691 0 5,691 100.0 28,455 1,197 27,258 95.8 71,300 1.7 OTHER EXPENSES 159,200 235,326 76,126- 47.8- 771,053 491,647 279,406 36.2 1,872,318 26.3 NET EXPENSES 5,047,441 4,967,813 79,628 1.6 30,533,806 28,236,106 2,297,700 7.5 66,540,660 42.4 TOTAL EXPENSE 5,047,441 4,967,813 79,628 1.6 30,533,806 28,236,106 2,297,700 7.5 66,540,660 42.4 0(? PREPARED 12/08/11, 11:39:40 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 427,321 416,102 11,219 2.6 2,136,605 1,995,229 141,376 6.6 5,127,961 38.9 EMPLOYEE BENEFITS 577,889 560,836 17,053 3.0 7,426,645 7,354,750 71,895 1.0 11,832,373 62.2 CAPITALIZED ADM OVERHEAD 3,699- 2,693- 1,006- 27.2 18,495- 12,602- 5,893- 31.9 44,396- 28.4 DIRECTOR FEES & EXPENSES 19,333 12,096 7,237 37.4 96,665 67,005 29,660 30.7 232,017 28.9 UTILITIES 10,490 11,835 1,345- 12.8- 52,450 60,165 7,715 - 14.7- 125,900 47.8 REPAIRS & MAINTENANCE 32,730 1,483 31,247 95.5 167,727 130,792 36,935 22.0 403,300 32.4 PROFESSIONAL & LEGAL SERV 32,043 32,069 26- .1- 159,415 .214,886 55,471- 34.8- 384,560 55.9 OUTSIDE SERVICES 85,862 63,532 22,330 26.0 474,560 441,999 32,561 6.9 1,211,050 36.5 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,617 41,704 26,087- 167.0- 80,502 78,005 2,497 3.1 201,165 38.8 OTHER EXPENSES 50,418 30,005 20,413 40.5 249,470 162,666 86,804 34.8 607,260 26.8 ADMINISTRATION 1,248,004 1,166,969 81,035 6.5 11,675,544 11,342,895 332,649 2.8 20,931,190 54.2 SALARIES & WAGES 465,948 472,525 6,577- 1.4- 2,329,740 2,377,113 47,373- 2.0- 5,591,440 42.5 EMPLOYEE BENEFITS 332,083 366,475 34,392- 10.4- 1,660,415 1,726,959 66,544- 4.0- 3,985,324 43.3 CAPITALIZED ADM OVERHEAD 293,821- 224,683- 69,138- 23.5 1,469,105- 1,211,562- 257,543- 17.5 3,525,881- 34.4 UTILITIES 5,914 5,532 382 6.5 29,570 22,914 6,656 22.5 71,000 32.3 REPAIRS & MAINTENANCE 8,673 4,889 3,784 43.6 43,365 22,962 20,403 47.0 104,111 22.1 HAULING & DISPOSAL 52,515 9,412 43,103 82.1 189,575 161,984 27,591 14.6 565,200 28.7 PROFESSIONAL & LEGAL SERV 8,006 6,375 1,631 20.4 33,364 20,041 13,323 39.9 96,100 20.9 OUTSIDE SERVICES 28,922 20,433 8,489 29.4 134,610 102,720 31,890 23.7 447,100 23.0 MATERIALS & SUPPLIES 16,243 8,187 8,056 49.6 81,215 61,131 20,084 24.7 195,010 31.3 OTHER EXPENSES 26,369 21,722 4,647 17.6 107,445 63,990 43,455 40.4 262,962 24.3 ENGINEERING 650,852 690,867 40,015- 6.1- 3,140,194 3,348,252 208,058- 6.6- 7,792,366 43.0 SALARIES & WAGES 384,286 391,030 6,744- 1.8- 1,921,430 1,835,879 85,551 4.5 4,611,562 39.8 EMPLOYEE BENEFITS 292,902 286,894 6,008 2.1 1,464,510 1,371,612 92,898 6.3 3,515,264 39.0 CAPITALIZED ADM OVERHEAD 1,740- 10,141- 8,401 482.8- 8,700- 21,581- 12,881 148.1- 20,881 -103.4 UTILITIES 7,708 8,983 1,275- 16.5- 38,040 25,687 12,353 32.5 92,500 27.8 REPAIRS & MAINTENANCE 57,817 19,219 38,598 66.8 289,085 99,906 189,179 65.4 693,850 14.4 HAULING & DISPOSAL 6,670 4,009 2,661 39.9 33,350 20,421 12,929 38.8 80,050 25.5 PROFESSIONAL & LEGAL SERV 833 261 572 68.7 4,165 753 3,412 81.9 10,000 7.5 OUTSIDE SERVICES 6,760 5,382 1,378 20.4 33,800 36,217 2,417- 7.2- 81,150 44.6 MATERIALS & SUPPLIES 55,148 76,827 21,679- 39.3- 275,389 269,809 5,580 2.0 661,870 40.8 OTHER EXPENSES 15,799 20,455 4,656- 29.5- 79,968 53,929 26,039 32.6 201,375 26.8 COLLECTION SYSTEM OPS. 826,183 802,919 23,264 2.8 4,131,037 3,692,632 438,405 10.6 9,926,740 37.2 SALARIES & WAGES 700,306 623,098 77,208 11.0 3,501,530 3,187,235 314,295 9.0 8,403,803 37.9 EMPLOYEE BENEFITS 521,626 441,346 80,280 15.4 2,608,130 2,373,501 234,629 9.0 6,260,055 37.9 CAPITALIZED ADM OVERHEAD 15,195- 7,165- 8,030- 52.8 75,975- 30,894- 45,081- 59.3 182,391- 16.9 CHEMICALS 104,998 57,605 47,393 45.1 535,994 347,695 188,299 35.1 1,271,000 27.4 UTILITIES 311,122 265,851 45,271 14.6 1,555,,610 1,087,800 467,810 30.1 3,733,500 29.1 REPAIRS & MAINTENANCE 174,572 365,388 190,816- 109.3- 873,360 851,593 21,767 2.5 2,095,500 40.6 HAULING & DISPOSAL .35,413 32,403 3,010 8.5 177,065 136,045 41,020 23.2 425,000 32.0 PROFESSIONAL & LEGAL SERV 4,166 6,146 1,980- 47.5- 20,830 13,767 7,063 33.9 50,000 27.5 OUTSIDE SERVICES 92,402 88,851 3,551 3.8 462,010 298,731 163,279 35.3 1,108,900 26.9 MATERIALS & SUPPLIES 68,046 54,674 13,372 19.7 340,230 311,925 28,305 8.3 816,700 38.2 OTHER EXPENSES 64,095 162,011 97,916- 152.8- 321,575 203,195 118,380 36.8 770,438 26.4 PREPARED 12/08/11, 11:39:40 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,061,551 2,090,208 28,657- 1.4- 10,320,359 8,780,593 1,539,766 14.9 24,752,505 35.5 SALARIES & WAGES 85,906 73,121 12,785 14.9 429,530 375,436 54,094 12.6 1,030,883 36.4 EMPLOYEE BENEFITS 57,581 55,360 2,221 3.9 287,905 272,864 15,041 5.2 691,013 39.5 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,880- 0 1,880 -100.0 4,520- .0 CHEMICALS 41,666 24,816 16,850 40.4 208,330 147,564 60,766 29.2 500,000 29.5 UTILITIES 43,308 41,828 1,480 3.4 177,157 174,133 3,024- 1.7 519,700 33.5 REPAIRS & MAINTENANCE 19,332 15,084 4,248 22.0 96,660 40,553 56,107 58.0 232,000 17.5 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 7,500 7,807 307- 4.1- 18,000 43.4 OUTSIDE SERVICES 5,166 0 5,166 100.0 27,630 28,977 1,347- 4.9- 69,500 41.7 MATERIALS & SUPPLIES -4,249 3,947 302 7.1 21,245 16,533 4,712 22.2 51,000 32.4 OTHER EXPENSES 2,519 1,133 1,386 55.0 12,595 7,867 4,728 37.5 30,283 26.0 PUMP STATIONS 260,851 216,850 44,001 16.9 1,266,672 1,071,734 194,938 15.4 3,137,859 34.2 FUND TOTALS 5,047,441 4,967,813 79,628 1.6 30,533,806 28,236,106 2,297,700 7.5 66,540,660 42.4 (f PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT - PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 -- - 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 1.4 468,170 442,630 25,540 5.5 1,123,640 39.4 0102 SALARIES & WAGES -NON MGMT 291,989 268,731 23,258 8.0 1,459,945 1,366,103 93,842 6.4 3,503,921 39.0 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 50,676 676- 1.4- 250,000 160,131 89,869 35.9 600,000 26.7 0105 OVERTIME 6,198 4,375 1,823 29.4 30,990 26,365 4,625 14.9 74,400 35.4 ' 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 72,500- 0 72,500 -100.0 174,000- .0 SALARIES & WAGES 427,321 416,102 11,219 2.6 2,136,605 1,995,229 141,376 6.6 5,127,961 38.9 0201 WORKERS' COMPENSATION 2,048 1,726 322 15.7 10,240 8,712 1,528 14.9 24,622 35.4 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 44,874 14,874- 49.6- 30,000 149.6 0203 MEDICARE 4,980 4,789 191 3.8 24,900 23,744 1,156 4.6 59,833 39.7 0204 MEDICAL AND HEALTH INSUR 354,608 322,632 31,976 9.0 1,773,040 1,648,637 124,403 7.0 4,255,355 38.7 0205 RETIREMENT CONTRIBUTION 183,319 171,740 11,579 6.3 916,595 814,763 101,832 11.1 2,199,874 37.0 0206 DEFERRED COMP. CONTRIB 21,499 17,782 3,717 17.3 107,495 95,833 11,662 10.8 258,072 37.1 0207 DENTAL INSURANCE 38,672 37,282 1,390 3.6 193,360 182,975 10,385 5.4 464,136 39.4 0208 LONG -TERM DISABILITY INS 981 931 50 5.1 4,905 4,569 336 6.9 11,831 38.6 0209 LIFE INSURANCE 6,198 5,810 388 6.3 30,990 28,260 2,730 8.8 74,450 38.0 0211 ACCRUED COMPENSATED ABS. 0 1,856- 1,856 .0 0 4,817- 4,817 .0 360,000 1.3- 0212 BENEFIT VACANCY .34,416- 0 34,416 -100.0 172,080- 0 172,080 -100.0 413,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 577,889 560,836 17,053 3.0 7,426,645 7,354,750 71,895 1.0 11,832,373 62.2 0250 CAPITALIZED ADM OVERHEAD 3,699- 2,693- 1,006- 27.2 18,495- 12,602- 5,893- 31.9 44,396- 28.4 CAPITALIZED ADM OVERHEAD 3,699- 2,693- 1,006- 27.2 18,495- 12,602- 5,893- 31.9 44,396- 28.4 0301 DIRECTOR MEETING FEES 5,299 5,227 72 1.4 26,495 23,765 2,730 10.3 63,595 37.4 0302 BOARD TRAINING AND CONF 3,833 2,456 1,377 35.9 19,165 10,249 8,916 46.5 46,000 22.3 0303 BOARD HEALTH BENEFITS 10,201 4,413 5,788 56.7 51,005 32,991 18,014 35.3 122,422 26.9 DIRECTOR FEES & EXPENSES 19,333 12,096 7,237 37.4 96,665 67,005 29,660 30.7 232,017 28.9 0501 ELECTRICAL 6,250 8,057 1,807- 28.9- 31,250 33,256 2,006- 6.4- 75,000 44.3 0502 NATURAL GAS 1,166 1,138 28 2.4 5,830 4,467 1,363 23.4 14,000 31.9 0504 WATER 333 0 333 100.0 1,665 1,558 107 6.4 4,000 39.0 0505 TELEPHONE 2,741 2,640 101 3.7 13,705 20,884 7,179- 52.4- 32,900 63.5 UTILITIES 10,490 11,835 1,345- 12.8- 52,450 60,165 7,715- 14.7- 125,900 47.8 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 2,080 0 2,080 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,898 0 5,898 100.0 29,367 3,502 25,865 88.1 70, -800 4.9 0605 COMPUTER REPAIRS & MAINT 23,083 683 22,400 97.0 119,615 121,261 1,646- 1.4- 287,500 42.2 0606 REAL PROPERTY REPAIRS 3,333 800 2,533 76.0 16,665 6,029 10,636 63.8 40,000 15.1 REPAIRS & MAINTENANCE 32,730 1,483 31,247 95.5 167,727 130,792 36,935 22.0 403,300 32.4 0801 PROFESSIONAL SERVICES 9,795 4,980 4,815 49.2 48,975 91,782 42,807- 87.4- 117,560 78.1 0802 LEGAL SERVICES -BOARD 5,166 4,599 567 11.0 25,830 30,252 4,422- 17.1- 62,000 48.8 0803 LEGAL SERVICES -STAFF 17,082 22,490 5,408- 31.7- 84,610 92,852 8,242- 9.7- 205,000 45.3 /z PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 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 32,069 26- .1- 159,415 214,886 55,471- 34.8- 384,560 55.9 0901 OUTSIDE SAFETY SERVICES 6,666 3,955 2,711 40.7 33,330 32,586 744 2.2 80,000 40.7 0902 TECHNICAL SERVICES 70,863 40,341 30,522 43.1 354,315 285,216 69,099 19.5 850,400 33.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 46,500 33,406 13,094 28.2 183,250 18.2 0905 REPROGRAPHIC SERVICES 1,250 791 459 36.7 6,250 3,551 2,699 43.2 15,000 23.7 0906 RECRUITMENT 6,833 18,445 11,612 - 169.9- 34,165 87,240 53,075- 155.3- 82,000 106.4 OUTSIDE SERVICES 85,862 63,532 22,330 26.0 474,560 441,999 32,561 6.9 1,211,050 36.5 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 17,907 9,440- 111.5- 42,335 26,574 15,761 37.2 101,640 26.1 1103 OPERATING SUPPLIES 4,553 12,693 8,140 - 178.8- 25,265 28,710 3,445- 13.6- 68,250 42.1 1106 SAFETY SUPPLIES 2,597 10,923 8,326- 320.6- 12,902 23,651 10,749- 83.3- 31,275 75.6 1108 INVENTORY OVER /SHORT 0 181 181- .0 0 930- 930 .0 0 .0 MATERIALS & SUPPLIES 15,617 41,704 26,087- 167.0- 80,502 78,005 2,497 3.1 201,165 38.8 1201 RENTS & LEASES 882 786 96 10.9 6,910 5,347 1,563 22.6 15,600 34.3 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,040 768 272 26.2 2,500 30.7 1203 PUBLIC INFORMATION 31,625 18,591 13,034 41.2 158,125, 118,238 39,887 25.2 379,500 31.2 1204 TUITION REIMBURSEMENT 499 0 499 100.0 2,495 1,789 706 28.3 10,000 17.9 1205 TECH TRAIN, CONF & MEETS 7,602 4,021 3,581 47.1 34,010 16,370 17,640 51.9 82,050 20.0 1206 CERTIFICATION & LICENSES 191 0 191 100.0 955 0 955 100.0 2,300 .0 1207 CLAIMS 833 120 713 85.6 3,365 570 2,795 83.1 10,000 5.7 1208 SUBSCRIPTION /PUBLICATION 870 262 608 69.9 3,130 489 2,641 84.4 7,810 6.3 1209 MILEAGE REIMBURSEMENTS 246 173 73 29.7 1,230 852 378 30.7 3,000 28.4 1210 PUBLIC NOTICES 62 0 62 100.0 310 110 200 64.5 750 14.7 1211 OUTSIDE ORGANIZATION FEES 2,433 4,510 2,077- 85.4- 12,165 8,113 4,052 33.3 29,200 27.8 1212 EMPLOYEE MEMBERSHIPS 548 605 57- 10.4- 3,740 2,954 786 21.0 8,600 34.3 1213 MISCELLANEOUS 1,169 937 232 19.8 5,745 7,066 1,321- 23.0- 13,950 50.7 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 3,250 0 3,250 100.0 16,250 0 16,250 100.0 42,000 .0 OTHER EXPENSES 50,418 30,005 20,413 40.5 249,470 162,666 86,804 34.8 607,260 26.8 DEPARTMENT NET EXPENSES 1,248,004 1,166,969 81,035 6.5 11,675,544 11,342,895 332,649 2.8 20,931,190 54.2 (Di PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE � 3 PROGRAM /GM279D - RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 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 24,693 16,349 39.8 205,210 173,443 31,767 15.5 492,511 35.2 0102 SALARIES & WAGES -NON MGMT 434,752 443,731 8,979- 2.1- 2,173,760 2,186,636 12,876- .6- 5,217,048 41.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 9,237 4,101 5,136 55.6 46,185 17,034 29,151 63.1 110,881 15.4 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 95,415- 0 95,415 -100.0 229,000- .0 SALARIES & WAGES 465,948 472,525 6,577- 1.4- 2,329,740 2,377,113 47,373- 2.0- 5,591,440 42.5 0201 WORKERS' COMPENSATION INS 5,952 6,220 268- 4.5- 29,760 29,780 20- .1- 71,487 41.7 0203 FEDERAL MEDICARE TAX 6,426 6,566 140- 2.2- 32,130 32,193 63- .2- 77,154 41.7 0204 MEDICAL & HEALTH INSUR 76,287 87,699 11,412- 15.0- 381,435 421,081 39,646- 10.4- 915,486 46.0 0205 RETIREMENT CONTRIBUTION 217,915 227,952 10,037- 4.6- 1,089,575 1,048,364 41,211 3.8 2,615,038 40.1 0206 DEFERRED COMP. CONTRIB 26,753 24,288 2,465 9.2 133,765 127,811 5,954 4.5 321,078 39.8 0207 DENTAL INSURANCE 9,381 10,233 852- 9.1- 46,905 50,065 3,160- 6.7- 112,602 44.5 0208 LONG -TERM DISABILITY INS 1,365 1,296 69 5.1 6,825 6,328 497 7.3 16,421 38.5 0209 LIFE INSURANCE 2,336 2,221 115 4.9 11,680 11,337 343 2.9 28,058 40.4 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332 -. 0 14,332 -100.0 71,660- 0 71,660 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 366,475 34,392- 10.4- 1,660,415 1,726,959 66,544- 4.0- 3,985,324 43.3 0250 CAPITALIZED ADM OVERHEAD 293,821- 224,683- 69,138- 23.5 1,469,105- 1,211,562- 257,543- 17.5 3,525,881- 34.4 CAPITALIZED ADM OVERHEAD 293,821- 224,683- 69,138- 23.5 1,469,105- 1,211,562- 257,543- 17.5 3,525,881- 34.4 0501 ELECTRICAL 1,199 818 381 31.8 5,995 3,148 - 2,847 47.5 14,400 21.9 0502 NATURAL GAS 250 19 231 92.4 1,250 66 1,184 94.7 3,000 2.2 0504 WATER 166 303 137- 82.5- 830 974 144- 17.3- 2,000 48.7 0505 TELEPHONE 4,299 4,392 93- 2.2- 21,495 18,726 2,769 12.9 51,600 36.3 UTILITIES 5,914 5,532 382 6.5 29,570 22,914 6,656 22.5 71,000 32.3 0604 OUTSIDE REPAIRS &.MAINT. 4,348 4,810 462- 10.6- 21,740 13,807 7,933 36.5 52,200 26.5 0605 COMPUTER REPAIRS & MAINT 4,325 79 4,246 98.2 21,625 9,155 12,470 57.7 51,911 17.6 REPAIRS & MAINTENANCE 8,673 4,889 3,784 43.6 43,365 22,962 20,403 47.0 104,111 22.1 0704 JANITORIAL & REFUSE REMOV 2,499 2,244 255 10.2 12,495 10,808 1;687 13.5 30,000 36.0 0706 HAZARDOUS WASTE DISPOSAL 50,016 7,168 42,848 85.7 177,080 151,176 25,904 14.6 500,200 30.2 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 3.5,000 .0 HAULING & DISPOSAL 52,515 9,412 43,103 82.1 189,575 161,984 27,591 14.6 565,200 28.7 0803 LEGAL SERVICES -STAFF 8,006 6,375 1,631 20.4 33,364 20,041 13,323 39.9 96,100 20.9 PROFESSIONAL & LEGAL SERV 8,006 6,375 1,631 20.4 33,364 20,041 13,323 39.9 96,100 20.9 0902 TECHNICAL SERVICES 26,081 13,558 12,523 48.0 120,405 85,648 34,757 28.9 313,000 27.4 0904 OTHER PUBLIC AGENCY SERVS 2,500 6,875 4,375- 175.0- 12,500 17,040 4,540- 36.3- 130,000 13.1 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 1,705 32 1,673 98.1 4,100 .8 ( I D-11 PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET OUTSIDE SERVICES 28,922 20,433 8,489 29.4 134,610 102,720 31,890 23.7 447,100 23.0 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 2,993 1,669 35.8 23,310 16,236 7,074 30.3 55,960 29.0 1103 OPERATING SUPPLIES 9,935 4,683 5,252 52.9 49,675 40,155 9,520 19.2 119,250 33.7 1106 SAFETY SUPPLIES 1,646 511 1,135 69.0 8,230 4,740 3,490 42.4 19,800 23.9 MATERIALS & SUPPLIES 16,243 8,187 8,056 49.6 81,215 61,131 20,084 24.7 195,010 31.3 1201 RENTS & LEASES 582 226 356 61.2 2,910 824 2,086 71.7 7,000 11.8 1202 PUBLIC AGENCY FEES 416 0 416 100.0 2,080 492 1,588 76.3 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 4,575 0 4,575 100.0 11,000 .0 1204 TUITION REIMBURSEMENT 1,624 2,000 376- 23.2- 8,120 4,099 4,021 49.5 25,500 16.1 1205 TECH TRAIN, CONF & MEETS 11,647 9,787 1,860 16.0 53,835 34,548 19,287 35.8 128,705 26.8 1206 CERTIFICATION & LICENSES 278 540 262- 94.2- 1,390 1,033 357 25.7 3,345 30.9 1208 SUBSCRIPTION /PUBLICATION 1,706 1,098 608 35.6 8,530 2,566 5,964 69.9 20,513 12.5 1209 MILEAGE REIMBURSEMENTS 121 135 14- 11.6- - 605 461 144 23.8 1,490 30.9 1210 PUBLIC NOTICES 349 265 84 24.1 1,745 1,414 331 19.0 4,200 33.7 1211 OUTSIDE ORGANIZATION FEES 5,662 6,000 338- 6.0- 8,310 11,500 3,190- 38.4- 19,300 59.6 1212 EMPLOYEE MEMBERSHIPS 931 436 495 53.2 4,655 4,443 212 4.6 11,209 39.6 1213 MISCELLANEOUS 930 1,235 305- 32.8- 4,650 1,413 3,237 69.6 11,200 12.6 1216 PROFESSIONAL EXP REIMB 1,208 0 1,208 100.0 6,040 1,197 4,843 80.2 14,500 8.3 OTHER EXPENSES 26,369 21,722 4,647 17.6 107,445 63,990 43,455 40.4 262,962 24.3 DEPARTMENT NET EXPENSES 650,852 690,867 40,015- 6.1- 3,140,194 3,348,252 208,058- 6.6- 7,792,366 43.0 01-5- PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 14,619 151 1.0 73,850 43,039 30,811 41.7 177,251 24.3 0102 SALARIES & WAGES -NON MGMT 354,047 351,514 2,533 .7 1,770,235 1,682,620 87,615 4.9 4,248,620 39.6 0103 SALARIES & WAGES COMP ASS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 24,719 20,323 4,396 17.8 123,595 85,783 37,812 30.6 296,691 28.9 0106 STANDBY PAID 5,500 4,574 926 16.8 27,500 24,437 3,063 11.1 66,000 37.0 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 73,750- 0 73,750 -100.0 177,000- .0 SALARIES & WAGES 384,286 391,030 6,744- 1.8- 1,921,430 1,835,879 85,551 4.5 4,611,562 39.8 0201 WORKERS' COMPENSATION INS 11,225 10,959 266 2.4 56,125 53,076 3,049 5.4 134,768 39.4 0203 FEDERAL MEDICARE TAX 5,174 5,079 95 1.8 25,870 24,311 1,559 6.0 62,124 39.1 0204 MEDICAL & HEALTH INSUR 79,298 83,684 4,386- 5.5- 396,490 403,046 6,556- 1.7- 951,633 42.4 0205 RETIREMENT CONTRIBUTION 175,307 154,717 20,590 11.7 876,535 733,055 143,480 16.4 2,103,745 34.8 0206 DEFERRED COMP. CONTRIB 23,249 20,717 2,532 10.9 116,245 102,608 13,637 11.7 279,047 36.8 0207 DENTAL INSURANCE 8,338 8,820 482- 5.8- 41,690 41,866 176- .4- 100,104 41.8 0208 LONG -TERM DISABILITY INS 1,228 1,137 91 7.4 6,140 5,393 747 12.2 14,786 36.5 0209 LIFE INSURANCE 1,833 1,781 52 2.8 9,165 8,257 908 9.9 22,057 37.4 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 63,750- 0 63,750 -100.0 153,000- .0 EMPLOYEE BENEFITS 292,902 286,894 6,008 2.1 1,464,510 1,371,612 92,898 6.3 3,515,264 39.0 0250 CAPITALIZED ADM OVERHEAD 1,740- 10,141- 8,401 482.8- 8,700- 21,581- 12,881 148.1- 20,881 -103.4 CAPITALIZED ADM OVERHEAD 1,740- 10,141- 8,401 482.8- 8,700- 21,581- 12,881 148.1- 20,881 -103.4 0501 ELECTRICAL 3,125 5,047 1,922- 61.5- 15,625 8,012 7,613 48.7 37,500 21.4 0502 NATURAL GAS 333 61 272 81.7 1,665 134 1,531 92.0 4,000 3.4 0504 WATER 500 0 500 100.0 2,000 450 1,550 77.5 6,000 7.5 0505 TELEPHONE 3,750 3,875 125- 3.3- 18,750 17,091 1,659 8.8 45,000 38.0 UTILITIES 7,708 8,983 1,275- 16.5- 38,040 25,687 12,353 32.5 92,500 27.8 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 4,155 5,949 58.9 50,520 - 33,505 17,015 33.7 121,250 27.6 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,210 710- 9.5- 37,500 35,488 2,012 5.4 90,000 39.4 0603 GENERAL REPAIRS & MAINT 166 589 423 - 254.8- 830 1,085 255- 30.7- 2,000 54.3 0604 OUTSIDE REPAIRS & MAINT 40,047 6,265 33,782 84.4 200,235 29,828 170,407 85.1 480,600 6.2 REPAIRS & MAINTENANCE 57,817 19,219 38,598 66.8 289,085 99,906 189,179 65.4 693,850 14.4 0704 JANITORIAL & REFUSE REMOV 4,170 4,009 161 3.9 20,850 20,421 429 2.1 50,050 40.8 0705 SPOILS REMOVAL 2,500 0 2,500,100.0 12,500 0 12,500 100.0 30,000 .0 HAULING & DISPOSAL 6,670 4,009 2,661 39.9 33,350 20,421 12,929 38.8 80,050 25.5 0803 LEGAL SERVICES -STAFF 833 261 572 68.7 4,165 753 3,412 81.9 10,000 7.5 PROFESSIONAL & LEGAL SERV 833 261 572 68.7 4,165 753 3,412 81.9 10,000 7.5 0901 OUTSIDE SAFETY SERVICES 1,041 0 1,041 100.0 5,205 0 5,205 100.0 12,500 .0 0902 TECHNICAL SERVICES 5,711 5,382 329 5.8 28,555 36,217 7,662- 26.8- 68,550 52.8 0/6, PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE i BUDGET ACTUAL VARIANCE % BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 40 0 40 100.0 100 .0 OUTSIDE SERVICES 6,760 5,382 1,378 20.4 33,800 36,217 2,417- 7.2- 81,150 44.6 1101 OFFICE EQUIPMENT /SUPPLIES 874 913 39- 4.5- 4,370 2,952 1,418 32.4 10,500 28.1 1102 GASOLINE, OIL & FUEL 18,620 52,342 33,722- 181.1- 93,100 104,996 11,896- 12.8- 223,450 47.0 1103 OPERATING SUPPLIES 33,220 22,610 10,610 31.9 166,100 155,607 10,493 6.3 398,700 39.0 1106 SAFETY SUPPLIES 2,434 962 1,472 60.5 11,819 6,254 5,565 47.1 29,220 21.4 MATERIALS & SUPPLIES 55,148 76,827 21,679- 39.3- 275,389 269,809 5,580 2.0 661,870 40.8 1201 RENTS & LEASES 9,968 4,400 5,568 55.9 49,840 28,946 20,894 41.9 119,650 24.2 1202 PUBLIC AGENCY FEES 1,666 9,553 7,887- 473.4- 8,330 12,222 3,892- 46.7- 29,250 41.8 1204 TUITION REIMBURSEMENT 83 0 83 100.0 415 0 415 100.0 1,000 .0 1205 TECH TRAIN, CONF & MEETS 2,880 5,296 2,416- 83.9- 14,400 10,144 4,256 29.6 34,570 29.3 1206 CERTIFICATION & LICENSES 93 368 275- 295.7- 1,438 534 904 62.9 3,569 15.0 1207 CLAIMS 8 0 8 100.0 40 0 40 100..0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 290 0 290 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 145 43 102 70.3 350 12.3 1212 EMPLOYEE MEMBERSHIPS 556 792 236- 42.4- 2,780 1,714 1,066 38.3 6,686 25.6 1213 MISCELLANEOUS 208 46 162 77.9 1,040 326 714 68.7 2,500 13.0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 1,250 0 1,250 100.0 3,000 .0 / OTHER EXPENSES 15,799 20,455 4,656- 29.5- 79,968 53,929 26,039 32.6 201,375 26.8 DEPARTMENT NET EXPENSES 826,183 802,919 23,264 2.8 4,131,037 3,692,632 438,405 10.6 9,926,740 37.2 PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/3012011 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 4 ----------------------------------------------------------------------------------------------------- -- --- ------ ---- -- ---- --- - --- - -- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES. & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 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 27,828 657,989 0 36,866 5,039 27,416- 700,306 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 4,582 174,572 13,250 2.083 14,170 568,602 0 37,210 3,116 0 623,098 16,475 8,316 122,781 247,898 28,833 12,642 1,745 2,656 0 0 441,346 7,165 - 7,165- 12,099 0 448 5,820 39,238 57,605 10,123 220,372 31,265 0 4,091 13,658 49.1 89,387 13.6 0 .0 344- .9- 1,923 38.2 27,416 -100.0 77,208 11.0 3,333 16.8 648 7.2 12,270 9.1 71,273 22.3 12,568 30.4 1,814 12.5 372 17.6 668 20.1 0 .0 22,666 -100.0 80,280 15.4 8,030- 52.8 8.030- 52.8 5,901 32.8 41,416 100.0 4,218 90.4 2,513 30.2 6,655- 20.4- 47,393 45.1 19,043 65.3 8,794 3.8 11,568 27.0 5,416 100.0 450 9.9 265,851 45,271 14.6 200,063 123,609- 161.7- 159,371 65,835- 70.4- 5,954 1,372- 29.9- 365,388 190,816- 109.3- 14,002 752- 5.7- 0 2,083 100.0 139,140 3,289,945 0 184,330 25,195 137,080- 3,501,530 99,040 44,820 675,255 1,595,855 207,005 72,280 10,585 16,620 0 113,330- 2,608,130 75,975 - 75,975- 101,000 207,080 23,330 41,669 162,915 535,994 145,830 1,145,830 214,165 27,080 22,705 1,555,610 382,270 467,680 23,410 873,360 66,250 10,415 111,101 2,887,507 6,469 166,424 15,734 0 3,187,235 93,279 42,406 636,399 1,336,660 176,318 65,422 8,912 14,105 0 0 2,373,501 30,894 - 30,894- 66,626 129,213 14,166 28,777 108,913 28,039 20.2 402,438 12.2 6,469- .0 17,906 9.7 9,461 37.6 137,080 -100.0 314,295 9.0 5,761 5.8 2,414 5.4 38,856 5.8 259,195 16.2 30,687 14.8 6,858 9.5 1,673 15.8 2,515 15.1 0 .0 113,330 -100.0 234,629 9.0 45,081- 59.3 45,081- 59.3 34,374 34.0 77,867 37.6 9,164 39.3 12,892 30.9 54.002 33.1 333,940 33.3 7,895,922 36.6 0 .0 442,443 37.6 60,498 26.0 329,000- .0 8,403,803 37.9 237,745 39.2 107,632 39.4 1,620,678 39.3 3,830,124 34.9 496,879 35.5 173,542 37.7 25,484 35.0 39,971 35.3 0 .0 272,000- .0 6,260,055 37.9 182,391- 16.9 182,391- 16.9 227,000 29.4 497,000 26.0 56,000 25.3 100,000 28.8 391,000 27.9 347,695 188,299 35.1 1,271,000 27.4 45,522 100,308 68.8 350,000 13.0 837,258 308,572 26.9 2,750,000 30.4 168,896 45,269 21.1 514,000 32.9 17,853 9,227 34.1 65,000 27.5 18,271 4,434 19.5 54,500 33.5 1,087,800 467,810 30.1 3,733,500 29.1 494,326 112,056- 29.3- 917,500 53.9 351,313 116,367 24.9 1,122,500 31.3 5,954 17,456 74.6 55,500 10.7 851,593 21,767 2.5 2,095,500 40.6 51,090 15,160 22.9 159,000 32.1 0 10,415 100.0 25,000 .0 0 PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ----------------------------------------------------------------=------------------------------------------------------------------- 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 5,576 1,090 16.4 33,330 21,919 11,411 34.2 80,000 27.4 0704 JANITORIAL & REFUSE REMOV 12,498 12,682 184- 1.5- 62,490 62,138 352 .6 150,000 41.4 0706 HAZARDOUS WASTE DISPOSAL 916 143 773 84.4 4,580 898 3,682 80.4 11,000 8.2 HAULING & DISPOSAL 35,413 32,403 3,010 8.5 177,065 136,045 41,020 23.2 425,000 32.0 0803 LEGAL SERVICES -STAFF 4,166 6,146 1,980- 47.5- 20,830 13,767 7,063 33.9 50,000 27.5 PROFESSIONAL & LEGAL SERV 4,166 6,146 1,980- 47.5- 20,830 13,767 7,063 33.9 50,000 27.5 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 8,750 546 8,204 93.8 21,000 2.6 0902 TECHNICAL SERVICES 90,236 88,460 1,776 2.0 451,180 296,862 154,318 34.2 1,082,900 27.4 0904 OTHER PUBLIC AGENCY SERVS 416 391 25 6.0 2,080 1,323 757 36.4 5,000 26.5 OUTSIDE SERVICES 92,402 88,851 3,551 3.8 462,010 298,731 163,279 35.3 1,108,900 26.9 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 931 1,318 58.6 11,245 5,900 5,345 47.5 27,000 21.9 1103 OPERATING SUPPLIES 47,620 38,552 9,068 19.0 238,100 239,822 1,722- .7- 571,500 42.0 1104 OPERATING FUEL 3,333 0 3,333 100.0 16,665 0 16,665 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,333 12,719 386- 3.1- 61,665 54,494 7,171 11.6 148,000 36.8 1106 SAFETY SUPPLIES 2,511 2,472 39 1.6 12,555 11,709 846 6.7 30,200 38.8 MATERIALS & SUPPLIES 68,046 54,674 13,372 19.7 340,230 311,925 28,305 8.3 816,700 38.2 1201 RENTS & LEASES 5,691 3,112 2,579 45.3 28,455 7,699 20,756 72.9 68,360 11.3 1202 PUBLIC AGENCY FEES 29,366 .143,598 114,232- 389.0- 146,830 149,996 3,166- 2.2- 352,400 42.6 1204 TUITION REIMBURSEMENT 833 0 833 100.0 4,165 0 4,165 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 5,024 12,993 7,969- 158.6- 26,120 23,949 2,171 8.3 61,300 39.1 1206 CERTIFICATION & LICENSES 571 1,740 1,169- 204.7- 2,855 3,283 428- 15.0- 6,853 47.9 1208 SUBSCRIPTION /PUBLICATION 408 0 408 100.0 2,040 655 1,385 67.9 4,925 13.3 1209 MILEAGE REIMBURSEMENTS 83 0 83 100.0 415 23 .392 94.5 1,000 2.3 1211 OUTSIDE ORGANIZATION FEES 19,866 325 19,541 98.4 99,330 13,875 85,455 86.0 238,400 5.8 1212 EMPLOYEE MEMBERSHIPS 914 132 782 85.6 4,570 3,579 991 21.7 11,000 32.5 1213 MISCELLANEOUS 356 111 245 68.8 1,880 136 1,744 92.8 4,400 3.1 1216 PROFESSIONAL EXP REIMB 983 0 983 100.0 4,915 0 4,915 100.0 11,800 .0 OTHER EXPENSES 64,095 162,011 97,916- 152.8- 321,575 203,195 118,380 36.8 770,438 26.4 DEPARTMENT NET EXPENSES 2,061,551 2,090,208 28,657- 1.4- 10,320,359 6,780,593 1,539,766 14.9 24,752,505 35.5 /9 PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ---------------------------------- 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 20.3 388,860 322,699 66,161 17.0 933,270 34.6 0105 OVERTIME 2,884 2,841 43 1.5 14,420 11,145 3,275 22.7 34,613 32.2 0106 STANDBY PAID 8,333 8,289 44 .5 41,665 41,592 73 .2 100,000 41.6 0110 SALARY VACANCY 3,083- 0 3,083 -100.0 15,415- 0 15,415 -100.0 37,000- .0 SALARIES & WAGES 85,906 73,121 12,785 14.9 429,530 375,436 54,094 12.6 1,030,883 36.4 0201 WORKERS' COMPENSATION INS 2,534 2,346 188 7.4 12,670 11,610 1,060 8.4 30,412 38.2 0203 FEDERAL MEDICARE TAX 1,017 910 107 10.5 5,085 4,807 278 5.5 12,206 39.4 0204 MEDICAL & HEALTH INSUR 13,378 11,748 1,630 12.2 66,890 58,742 8,148 12.2 160,536 36.6 0205 RETIREMENT CONTRIBUTION 36,264 34,337 1,927 5.3 181,320 165,409 15,911 8.8 435,174 38.0 0206 DEFERRED COMP. CONTRIB 4,800 4,269 531 11.1 24,000 23,253 747 3.1 57,608 40.4 0207 DENTAL INSURANCE 1,479, 1,250 229 15.5 7,395 6,492 903 12.2 17,759 36.6 0208 LONG -TERM DISABILITY INS 254 205 49 19.3 1,270 1,046 224 17.6 3,052 34.3 0209 LIFE INSURANCE 355 295 60 16.9 1,775 1,505 270 15.2 4,266 35.3 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100.0 12,500- 0 12,500 -100.0 30,000- .0 EMPLOYEE BENEFITS 57,581, 55,360 2,221 3.9 287,905 272,864 15,041 5.2 691,013 39.5 0250 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,880- 0 1,880 -100.0 4,520- .0 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 1,880- 0 1,880 -100.0 4,520- .0 0406 OTHER CHEMICALS 41,666 24,816 16,850 40.4 208,330 147,564 60,766 29.2 500,000 29.5 CHEMICALS 41,666 24,816 16,850 40.4 208,330 147,564 60,766 29.2 500,000 29.5 0501 ELECTRICAL 38,133 37,343 790 2.1 152,532 149,847 2,685 1.8 457,600 32.7 0504 WATER 1,250 1,028 222 17.8 5,000 6,140 1,140- 22.8- 15,000 40.9 0505 TELEPHONE 3,925 3,457 468 11.9 19,625 18,146 1,479 7.5 47,100 38.5 UTILITIES 43,308 41,828 1,480 3.4 177,157 174,133 3,024 1.7 519,700 33.5 0603 GENERAL REPAIRS & MAINT 2,666 2,633 33 1.2 13,330 7,849 5,481 41.1 32,000 24.5 0604 OUTSIDE REPAIRS & MAINT. 16,666 12,451 4,215 25.3 83,330 32,704 50,626 60.8 200,000 16.4 REPAIRS & MAINTENANCE 19,332 15,084 4,248 22.0 96,660 40,553 56,107 58.0 232,000 17.5 0704 JANITORIAL & REFUSE REMOV 1,500 1,561 61- 4.1- 7,500 7,807 307- 4.1- 18,000 43.4 HAULING & DISPOSAL 1,500 1,561 61- 4.1- 7,500 7,807 307- 4.1- 18,000 43.4 0901 OUTSIDE SAFETY SERVICES 0 0 0 .0 1,800 3,844 2,044- 113.6- 7,500 51.3 0902 TECHNICAL SERVICES 5,166 0 5,166 100.0 25,830 25,133 697 2.7 62,000 40.5 OUTSIDE SERVICES 5,166 0 5,166 100.0 27,630 28,977 1,347- 4.9- 69,500 41.7 1103 OPERATING SUPPLIES 2,333 1,303 1,030 44.1 11,665 6,584 5,081 43.6 28,000 23.5 1104 OPERATING FUEL 1,500 2,644 1,144- 76.3- 7,500 8,544 1,044- 13.9- 18,000 47.5 zo PREPARED 12/08/11, 11:39:43 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2011 DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------7----------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 1106 SAFETY SUPPLIES 416 0 416 100.0 2,080 1,405 675 32.5 5,000 28.1 MATERIALS & SUPPLIES 4,249 3,947 302 7.1 21,245 16,533 4,712 22.2 51,000 32.4 1201 RENTS & LEASES 208 0 208 100.0 1,040 0 1,040 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 0 1,465 100.0 7,325 1,304 6,021 82.2 17,585 7.4 1204 TUITION REIMBURSEMENT 20 0 20 100.0 100 0 100 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 474 109 18.7 2,915 5,461 2,546- 87.3- 7,000 78.0 1206 CERTIFICATION & LICENSES 92 300 208 - 226.1- - 460 300 160 34.8 1,111 27,.0 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 80 0 80 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 80 0 80 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 359 265- 281.9- 470 802 332- 70.6- 1,137 70.5 1213 MISCELLANEOUS 25 0 25 100.0 125 0 125 100.0 300 .0 OTHER EXPENSES 2,519 1,133 1,386 55.0 12,595 7,867 4,728 37.5 30,283 26.0 DEPARTMENT NET EXPENSES 260,851 216,850 44,001 16.9 1,266,672 1,071,734 194,938 15.4 3,137,859 34.2 02/ PREPARED 12/08/11, 11:39:42 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ - - -- - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE I BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE !k BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 145,802 31,472 17.8 886,370 770,213 116,157 13.1 2,127,342 36.2 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,694,569 121,980 6.7 9,082,745 8,445,565 637,180 7.0 21,798,781 38.7 0103 COMP ASS - ACCRUAL PAYMENTS 50, -000 50,676 676- 1.4- 250,000 166,600 83,400 33.4 600,000 27.8 0105 OVERTIME 79,904 68,850 11,054 13.8 399,520 306,751 92,769 23.2 959,028 32.0 0106 STANDBY PAID 18,872 15,979 2,893 15.3 94,360 81,763 12,597 13.3 226,498 36.1 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 394,160- 0 394,160 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 201,965 74,140 26.9 1,380,525 1,062,527 317,998 23.0 3,313,357 32.1 0151 OVERTIME 15,321 7,168 8,153 53.2 76,605 28,620 47,985 62.6 183,918 15.6 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 51,665- 0 51,665 -100.0 124,000- .0 SALARIES & WAGES 2,344,860 2,185,009 159,851 6.8 11,724,300 10,862,039 862,261 7.4 28,138,924 38.6 0201 WORKERS' COMPENSATION INS 1 43,914 39,237 4,677 10.7 219,570 203,135 16,435 7.5 527,283 38.5 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 44,874 14,874- 49.6- 30,000 149.6 0203 FEDERAL MEDICARE TAX 30,265 28,489 1,776 5.9 151,325 141,914 9,411 6.2 363,488 39.0 0204 MEDICAL & HEALTH INSUR 704,533 661,278 43,255 6.1 3,522,665 3,333,770 188,895 5.4 8,454,704 39.4 0205 RETIREMENT CONTRIBUTION 1,057,824 921,802 136,022 12.9 - 5,289,120 4,528,068 761,052 14.4 12,694,250 35.7 0206 DEFERRED COMP. CONTRIB 133,219 106,487 26,732 20.1 666,095 584,099 81,996 12.3 1,598,987 36.5 0207 DENTAL INSURANCE 77,563 74,175 3,388 4.4 387,815 366,489 21,326 5.5 931,068 39.4 0208 LONG -TERM DISABILITY INS 6,738 5,959 779 11.6 33,690 29,591 4,099 12.2 81,169 36.5 0209 LIFE INSURANCE 15,316 13,694 1,622 10.6 76,580- 67,970 8,610 11.2 184,133 36.9 0211 ACCRUED COMPENSATED ASS 0 1,856- 1,856 .0 0 4,817- 4,817 .0 360,000 1.3- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 433,320- 0 433,320 -100.0 1,040,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 1,982,708 1,849,265 133,443 6.7 14,450,740 13,802,293 648,447 4.5 28,692,282 48.1 TOTAL SALARY AND BENEFITS 4,327,568 4,034,274 293,294 6.8 26,175,040 24,664,332 1,510,708 5.8 56,831,206 43.4 o-Z2- PREPARED 12/08/11, 11:39:36 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2011 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ---------------------------------------------------------------------------------------------------------- ------- ------- ------ -- - - -- CURRENT ASSETS CASH 266,430.13 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 29,100,000.00 ACCOUNTS RECEIVABLE 989,475.65 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 19,105.89 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 756,690.54 AVAD - ALHAMBRA VLY AR 1,818,186.43 DUE FROM R/E 44,412,072.91 DUE FROM S/I .00 DUE FROM DEBT FUND 4,665,595.00 TOTAL CURRENT ASSETS 81,041,640.55 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 12,576,370.92 TOTAL NET PROPERTY, PLANT & --- ---- - -- - -- EQUIPMENT 12,576,370.92 TOTAL ASSETS 93,618,011.47 -------- - - - - -- -------------- LIABILITIES - DUE TO R/E 57,846,739.38 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 797,137.58 - SALES TAX PAYABLE 22,571.98- (0233 PREPARED 12/08/11, 11:39:36 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2011 ------ ----------- ------ ----- - - -- --- ---------------------------- ----------------- - --- -- ----------------- - - - - --- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ REFUNDABLE CONST BONDS 104,112.80 - UNEARNED INTEREST 14,732.78 - PROJECT RETENTION PAYABLE 696,615.50 - TOTAL LIABILITIES 62,469,161.11 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 4,454,479.66 - TOTAL FUND EQUITY 31,148,850.36 - TOTAL LIABILITIES AND FUND EQUITY 93,618,011.47- PREPARED 12/08/11, 11:39:38 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 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 1,528 1,528 .0 0 110,956 110,956 .0 6,534,000 1.7 SEWER SERVICE CHARGES 0 1,528 1,528 .0 0 110,956 110,956 .0 6,534,000 1.7 1500 MAIN LINES INSPECTION 15,416 7,803 7,613- 49.4- 77,080 17,952 59,128- 76.7- 185,000 9.7 1600 PLAN REVIEW 7,083 2,222 4,861- 68.6- 35,415 13,044 22,371- 63.2- 85,000 15.3 1900 OVERTIME INSPECTION 2,000 563 1,437- 71.9- 10,000 3,362 6,638- 66.4- 24,000 14.0 2100 TV REINSPECTION 83 0 83- 100.0- 415 0 415- 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 0 0 0 .0 110,000 .0 4000 FACILITIES CAPACITY FEES 364,333 161,604 202,729- 55.6- 1,821,665 3,176,466 1,354,801 74.4 4,372,000 72.7 4100 REBATES TO DISTRICT 83 0 83- 100.0- 415 0 415- 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 25,696 21,137- 45.1- 234,165 696,320 462,155 197.4 562,000 123.9 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 72,915 1,835 71,080- 97.5- 175,000 1.0 4501 INTEREST INCOME 22,083 11,884 10,199- 46.2- 110,415 65,528 44,887- 40.7- 265,000 24.7 4600 TAX REVENUE 0 75,345- 75,345- .0 0 369,017 369,017 .0 6,882,000 5.4 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 2,549,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 8,330 0 8,330- 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 474,163 134,427 339,736- 71.6- 2,370,815 4,343,524 1,972,709 83.2 15,712,000 27.6 FUND TOTALS 474,163 135,955 338,208- 71.3- 2,370,815 4,454,460 2,083,665 87.9 22,246,000 20.0 (aD PREPARED 12/08/11, 11:52:53 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 --------------------------------------------------------------------------------------------------------------------------------------- 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 88 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 1,257,000 138,739 45 185,000 3,215 2 0 173,261 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 270,000 321,000 305,886 113 80,000 45,204 57 - 2,201 35,886- 7241 WET WEATHER BYPASS IMPS 3,320,000 2,818,000 3,202,812 97 5,000 326,830 537 12,119 117,188 7255 PRIMARY STRUCTURE DEMO 1,480,000 1,354,000 180,330 12 0 81,258 0 6,041 1,299,670 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 421,243 89 5,000 325 7 0 52,757 7276 PIPING RENOVATIONS, PH 5 2,902,000 2,606,000 2,309,421 80 300,000 546,641 182 0 592,579 7277 SCB MECHANICAL ROOM 570,000 459,000 452,661 79 5,000 15,947 319 3,162 117,339 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 445,406 79 200,000 189,707 95 991 115,594 7282 PERIMETER FENCING 165,000 169,000 153,554 93 150,000 117,880 79 0 11,446 7285 PRIMARY TREATMENT RENOV 325,000 6,540,000 104,668 32 750,000 63,023 8 4,419 220,332 7288 PIPING RENOV PH 6 2,253,000 1,145,000 768,676 34 1,005,000 596,850 59 338,312 1,484,324 7289 POB SEISMIC UPGRADE 50,000 1,240,000 40,214 80 5,000 33,604 672 2,093 9,786 7290 OUTFALL IMPROVEMENTS -PH 6 300,000 1,085,000 181,525 61 685,000 90,323 13 28,884 118,475 7291 PUMP /BLOWER SEISMIC UPGRD 105,000 2,155,000 104,763 100 1,000,000 31,031 3 5,622 237 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,164,800 73,695 74 50,000 2,151 4 528 26,305 7294 SEC PROCESS IMPS 50,000 1,396,000 48,632 97 5,000 16,072 321 9,879 1,368 7295 AUX BOILER.BURNER UPGRADE 120,000 855,000 36,046 30 750,000 34,330 5 6,935 83,954 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 94,472 63 50,000 93,216 186 40,231 55,528 7297 WET /DRY SCRUBBER REPLCMT 25,000 3,915,000 854 3 200,000 854 0 0 24,146 SUB -TOTAL : 13,220,000 34,959,300 8,924,858 68 5,245,000 2,285,246 44 461,417 4,295,142, RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 627,785 74 725,000 491,135 68 88,152 218,215 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 1,235,000 701,017 74 100,000 57,816 58 15,698 248,983 7268 TP FACILITIES RENOV 200,000 166,000 182,694 91 12,000 18,941 158 1,260 17,306 7269 TP ASSET MANAGEMENT 1,184,000 856,000 623,878 53 10,000 20,638 206 0 560,122 7298 PIPING RENOVATION, PH7 25,000 0 15,470 62 0 15,470 0 12,048 9,530 SUB -TOTAL : 3,805,000 3,681,000 2,678,229 70 897,000 619,047 69. 117,158 1,126,771 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 - 542,000 557,231 86 50,000 27,186 54 4,731 92,769 7287 TP MASTER PLAN UPDATE 365,000 600,000 205,138 56 300,000 148,536 50 124,225 159,862 SUB -TOTAL 1,015,000 1,142,000 762,369 75 350,000 175,722 50 128,956 252,631 a� PREPARED 12/08/11, 11:52:53 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ----------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant - - - -'_ —_____--------- ------ - - - - -- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING' PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET SUBSTANTIALLY COMPLETE 7248 STANDBY POWER PAC IMPRV 5,667,000 4,849,000 5,570,902 98 5,000 39,582- 792- 60,054- 96,098 7260 SOLIDS HANDLING IMPRVS 5,520,600 5,131,500 5,506,090 100 5,000 25,566 511 176 14,510 7264 PRIMARY TREATMENT EXPANSN 468,019 430,000 468,086 100 5,000 66 1 3,100- 67- SUB -TOTAL 11,655,619 10,410,500 11,545,078 99 15,000 13,950- 93- 62,978- 110,541 UNALLOCATED AUTHORIZATIONS 754,931 0 PROGRAM CONTINGENCY 232,050 - 0 Treatment Plant 30,994,600 51,449,800 24,049,273 78 6,692,000 3,069,280 46 644,553 6,945,327 (�D PREPARED 12/08/11, 11:52:53 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 424 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 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 3,701 19 1,000 3,701 370 2,036 16,299 5947 MANHOLE REHAB 60,000 130,000 51,391 86 21,000 0 0 0 8,609 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 482,755 69 500,000 135,991 27 61,516 217,245 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,347,503 94 1,000 132,275 228 17,084 153,497 5955 SUSPENDED PIPE SUPPORT 25,000 26,000 22,110 88 1,000 12,354 235 9,085 2,890 5973 NO ORINDA SEWER REN PH 4 300,000 2,150,000 257,015 86 300,000 154,827 52 13,901 42,985 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 0 8,072 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 217,452 54 1,000 .12,531 253 11,017 182,548 5989 S ORINDA SEWER REN PH5 2,757,000 2,167,800 1,271,252 46 1,800,000 479,678 27 279,252 1,485,748 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 2,229,960 81 1,790,000 1,604,289 90 338,126 534,720 5991 P.H. SEWER RENOV PH 2 400,000 2,143,300 132,194 33 10,000 0 0 1 0 267,806 5992 W CREEK SEWER REN, PH 8 2,081,700 2,030,000 1,798,270 86 1,700,000 1,394,883 82 47,132 283,430 5993 FORCEMAIN ASSESSMENT 100,000 45,000 61,432 61 10,000 5,839 58 0 38,568 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 88,709 30 300,000 88,709 30 31,733 211,291 8404 LAFAYETTE SEWER RENOV PH8 250,000 2,052,000 23,978 10 250,000 23,978 10 14,586 226,022 SUB -TOTAL : 13,044,380 25,161,700 9,149,974 70 6,987,000 4,112,054 59 825,468 3,894,406 REGL /COMP /URGNT /PLNG /SAFE V 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 75,725 51 100,000 1,308 1 0 74,275 5965 COLLECTION SYSTM PLANNING 1,070,000 988,000 1,014,289 95 180,000 130,043 72 20,718 55,711 5983 FERROUS PIPE COROSION CTL 30,000 31,000 27,601 92 5,000 3,135 63 1,122 2,399 6001 MARTINEZ FACILITIES PLAN 35,000 25,000 34,035 97 5,000 18,778 376 481 965 SUB -TOTAL 1,285,000 1,554,000 1,151,650 90 290,000 153,264 53 22,321 133,350 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 125,459 63 150,000 1,017 1 0 74,541 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,564,000 1,250,910 86 1,000 73,210 321 14,244 196,090 5994 LAF -P HILL RD TRUNK SEWER 2,495,000 2,411,000 2,133,355 86 1,900,000 1,728,370 91 80,611 361,645 6499 VISTA DEL ORINDA CAD 165,000 0 69,989 42 0 69,989 0 62,529 95,011 8400 11 -12 DEVELOPMNT SEWERAGE 500,000 500,000 227,566 46 500,000 227,566 46 63,346 272,434 SUB -TOTAL 4,807,000 6,129,000 3,807,279 79 2,551,000 2,100,152 82 220,730 999,721 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 450,000 775,000 387,234 86 75,000 20,573 27 0 62,766 5995 SR AND MTZ BYPASS PUMPS 55,000 351,000 42,370 77 300,000 6,971 2 812 12,630 - 6003 SR PS DRY WTHR PUMP RPLCM 25,000 579,000 5,242 21 0 5,242 0 3,227 19,758 SUB -TOTAL : 530,000 1,705,000 434,846 82 375,000 32,786 9 4,039 95,154 PREPARED 12/08/11, 11:52:53 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 ----------------------------------------------------------------------------------------------------------- TYPE CS Collection System --- ---- -------- ------ -- - ---- 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 OTHER PROJECTS 5997 CNWS FACILITY PLAN 160,000 100,000 155,951 98 55,000 39,348 72 25,268 4,049 SUB -TOTAL 160,000 100,000 155,951 98 55,000 39,348 72 25,268 4,049 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 583,696 89 13,000 7,990 62 1,015 72,304 6476 SUNNYBROOK ROAD CAD 158,900 0 138,706 87 0 0 0 0 20,194 SUB -TOTAL : 814,900 580,000 722,402 89 13,000 7,990 62 1,015 92,498 UNALLOCATED AUTHORIZATIONS 4,432,170 0 PROGRAM CONTINGENCY 545,450 0 Collection System 25,618,900 35,229,700 15,422,102 60 10,271,000 6,445,594 63 1,098,841 10,196,798 PREPARED 12/08/11, 11:52:53 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 -------------------------------------------------------------------------------------------------------------------------------------- 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 78,607 9 898,930 78,607 9 75,323 820,323 SUB -TOTAL 1,345,630 1,345,630 436,579 32 898,930 78,607 9 75,323 909,051 MANAGEMENT.INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 5,565,000 5,052,000 4,674,305 84 602,000 217,812 36 57,058 890,695 8227 GDI TREATMENT PLANT 500,000 500,000 220,183 44 100,000 897 1 432 279,817 8232 GDI /SMMS REPLACEMENT 200,000 400,000 47,399 24 190,000 47,399 25 4,201 152,601 SUB -TOTAL 6,265,000 5,952,000 4,941,887 79 892,000 266,108 30 61,691 1,323,113 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 XIEWIT PARCEL DEVELOPMENT 300,000 257,000 136,162 45 30,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,138,000 589,181 89 110,000 30,575 28 5,871 73,819 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 29,000 0 0 0 4,560 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 234,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 970,000 2,523,000 518,922 54 510,000 53,208 10 5,225 451,078 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 327,050 74 100,000 74,313 74 22,952 117,950 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 112,377 86 65,000 6,039 9 418 17,623 8230 CAPITAL LEGAL SERVICES 210,000 560,000 49,578 24 70,000 3,821 6 1,400 160,422 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 13,347 21 50,000 5,518 11 1,808 51,653, 9999 CAPITAL PROJECT CLEARING 0 10,000 115,806 0 1,000 115,802 580 13,526 115,806 - SUS -TOTAL 4,273,000 7,835,500 2,744,407 64 1,584,000 295,136 19 51,200 1,528,593 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,654,000 13,814,245 99 2,025,000 2,246,131 111 91,122 118,755 SUB -TOTAL 13,933,000 13,654,000 13,814,245 99 2,025,000 2,246,131 111 91,122 118,755 UNALLOCATED AUTHORIZATIONS 1,548,470 0 PROGRAM CONTINGENCY 197,600 0 General Improvements 27,562,700 28,787,130 21,937,118 80 5,399,930 2,885,982 53 279,336 5,625,582 (30 PREPARED 12/08/11, 11:52:53 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2011 --------------------------------------------------------------------------------------------------------------------------------------- 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 1,015,070 98 310,000 56,532 18 5,800 25,930 7259 RECYCLED WATER PLANNING 809,500 1,252,000 883,239 109 55,000 101,145 184 12,337 73,739- 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 217,206 94 60,000 17,830 30 3,147 12,794 SUB -TOTAL : 2,100,500 2,890,000 2,125,599 101 430,000 175,507 41 21,284 25,099 - UNALLOCATED AUTHORIZATIONS 204,250 0 PROGRAM CONTINGENCY 10,750 0 Recycled Water 2,315,500 2,890,000 2,125,599 92 430,000 175,507 41 21,284, 189,901 GRAND TOTAL 86,491,700 118,356,630 63,534,092 0 22,792,930 12,576,363 0 2,044,014 22,957,608 3/ CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS NOVEMBER, 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 0.4696% (5) The market value of the portfolio on November 30, 2011 was $29,111,354.56. 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) 14,100,000 19,300,000 0 14,100,000 14,137,777.78 5,640.66 38,556.36 44,197.02 (5,200,000) 883 CITI GROUP Comm Pa 09/07/11 03105112 0.521 4,987,000 5,000,000 5,000,000 4,986,321.11 2,178.77 3,921.79 6,100.56 884 UNION BANK NCO 09/07/11 03105/12 0.340 5,000,000 5,000,000 5,000,000 4,995,734.00 1,416.67 2,550.00 3,966.67 885A BNP CD 10/20111 04/20112 0.800 2,500,000 2,500,000 2,500,000 2,500,485.00 1,666.67 666.67 2,333.34 885B BNP Comm Pa 10120/11 04/20/12 0.800 2,489,833 2,500,000 2,500,000 2,491,036.67 1,666.67 666.67 2,333.34 0 (4) 29,076,833 34,300,000 (5,200,000) 29,100,000 29,111,354.56 12,569.44 46,361.49 58,930.93 (3) (5) (6) 6,135.72 6,135.72 12,569.44 52,497.21 65,066.65 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 2011 was 0.380% (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 0.4696% (5) The market value of the portfolio on November 30, 2011 was $29,111,354.56. 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 12/08/11, 11:39:36 2012 STATEMENT OF NET ASSETS I PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2011 =------------------------------------------------------------------------ ----------------------------------------------------------- 003 SELF - INSURANCE CURRENT ASSETS CASH 6,812.88 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST A/R 2,876.92 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,009,262.70 DUE FROM SIC 27,220.72 DUE FROM DEBT FUND .00 TOTAL ASSETS ---- --- -- ----- 5,546,173.22 LIABILITIES DUE TO R/E 418,543.30 - DUE TO SIC .00 DUE TO DEBT FUND .00 ' ACCOUNTS PAYABLE 22,722.68 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES ------- - - - - -- 1,441,265.98 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,342,208.20 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 496,481.39 REVENUE SUMMARY 859,180.43- TOTAL FUND EQUITY 4,104,907.24 - --- ----- - - ---- TOTAL LIABILITIES AND FUND EQUITY 5,546,173.22 - -------------- -------------- (3D3 PREPARED 12/08/11, 13:50:10 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 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 06/2012 PERIOD ENDING: 11/30/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance BUDGET 350 284 66- 18.86- 1,750 1,604 146- 8.34- 4,200 38.19 0 0 0 .00 0 1,660 1,660 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 - 350 284 66- 18.86- 1,750 3,263 1,513 86.46 4,200 77.69 833 681 152- 18.25- 4,165 3,848 317- 7.61- 10,000 38.48 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 833 681 152- 18.25- 4,165 3,848 317- 7.61- 10,000 38.48 483 367 116- 24.02- 2,415 2,069 346- 14.33- 5,800 35.67 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 .00 483 367 116- 24.02- 852,415 852,069 346- .04- 880,800 96.74 - 1,666 1,331 335- 20.11- 858,330 859,180 ---- 850 --- .10 -- 895,000 -- ------- 96.00 PREPARED 12/08/11, 13:50:05 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 06/2012 PERIOD ENDING: 11/30/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance Budget Actual Variance % BUDGET 20,833 14,993 5,840 28.03 104,165 18,692 85,473 82.06 250,000 7.48 2,083 13,880 11,797- 566.35- 10,415 53,314 42,899- 411.90- 25,000 213.26 7,083 0 7,083 100.00 35,415 5,654 29,761 84.04 85,000 6.65 29,999 28,873 1,126 3.75 149,995 77,660 72,335 48.22 360,000 21.57 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 20,830 0 20,830 100.00 50,000 .00 1,666 0 1,666 100.00 8,330 0 8,330 100.00 20,000 .00 5,832 0 5,832 100.00 29,160 0 29,160 100.00 70,000 .00 0 0 0 .00 0 0 0 .00 0 .00 0 725 725- .00 0 725 725- .00 10,000 7.25 416 0 416 100.00 2,080 0 2,080 100.00 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 ------ 725 309- 74.28- 535,580 418,821 116,759 21.80 549,500 76.22 - - - - -- 36,247 - - - - - -- - - - -- ------ 29,597 - - - - -- 6,650 --- - - 18.35 - - -- ------------ 714,735 ------ - - - - -- ------ 496,481 - - - - -- 218,254 --------- 30.54 ------ - - - - -- 979,500 --- - - - - -- 50.69 09-5- CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS NOVEMBER, 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 10/99- - - - - - -- (1) 4,500,000 4,500,000 4,500,000 4,512,056.74 1,405.48 5,938.29 7,343.77 (3) 4,500,000 4,500,000 0 4,500,000 4,512,056.74 1,405.48 5,938.29 7,343.77 (2) (244.76) 556.63 311.87 1,160.72 6,494.92 7,655.64 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 2011 was 0.380 %. 2/ (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. Jl0 (3) The weighted average yield of the total Self- Insurance portfolio is 0.380 %. (4) The market value of the portfolio on November, 2011 was $4,512,056.74. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 12/08/11, 11:39:36 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 5/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2011 -- ----------------------------------------------------------------------- 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 .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 330,732.66 REVENUE SUMMARY .00 TOTAL FUND EQUITY 330,732.66 TOTAL LIABILITIES AND FUND EQUITY 52,718,446.62 - -------------- (?D PREPARED 12/08/11, 13:50:01 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: 11/30/2011 PAGE 1 ACCOUNTING PERIOD 06/2012 38 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 .00 108,815 0 108,815- 100.00- 108,815 0 108,815- 100.00- 217,630 .00 0 0 0 .00 0 0 0 .00 5,323,090 .00 108,815 0 108,815- 100.00- 108,815 0 108,815- 100.00- 5,540,720 .00 ------ - - - - -- 108,815 ------- - - - - -- ------ 0 - - - - -- 108,815- --- - - - - -- ------ 100.00- - - - - -- 108,815 ------ - - - - -- ------ 0 - - - - -- --- 108,815- - - - - -- 100.00- ------ - - - - -- --- 5,540,720 - - - - -- .00 38 PREPARED 12/08/11, 13:49:57 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: 11/30/2011 PAGE 1 ACCOUNTING PERIOD 06/2012 - - - - -- 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 0-�