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03.c. Receive December 2011 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT January 19, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF_C_ FROM: JAMIE KING SUBJECT: O & M Expense Va ance Analysis The following are brief year -to -date variance explanations at major category levels through period ending December, 2011: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Outside Services Other Expenses Budgeted Actual 25,723,302 25,235,932 Favorable /(Unfavorable) Variance Explanation Lower expense as retirements continue to exceed recruitments of open positions. 487,370 890,988 635,105 255,883 Lower expense for Lime, Polymer, Hypochlorite and Other Chemicals due to a higher effluent quality. 2,231,369 1,856,043 375,326 Expenses lower due to a moderate summer and fall seasons requiring less energy. 1,769,621 1,369,078 400,543 Some expenditures not yet realized due to delay of CSO move to Walnut Creek. Maintenance for pump stations budgeted for during first half of the fiscal year to be done in the second half of the year. 1,453,522 1,206,444 247,078 Lower due to delay in invoices for NPDES permit work 935,552 617,632 317,920 Less equipment rental expense than anticipated. Outside organization fees and Public Agency fees awaiting renewal fees in the second half of the year, but the expenses are budgeted for evenly throughout the year. CENTRAL CONTRA COSTA SANITARY DISTRICT January 19, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF ;eJ FROM: JAMIE KING All SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending December, 2011: Revenue Favorable /(Unfavorable) O Categories Budgeted Actual Variance Explanation Facilities Capacity Fees Pump Zone Fees 2,185,998 3,266,792 1,080,794 280,998 718,206 437,208 Large payments from Safeway and a 48 -unit apartment complex in August and from two 21 -unit apartment buildings in San Ramon in September. Payments from a 42 -unit and a 290+ unit apartment complex. FINANCIAL STATEMENT SUMMARY December, 2011 O & M Revenue Dec -11 Actual Budget Variance O & M Expenses 5,284 5,146 (138) -2.7% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Self- Insurance Expense Other Expenses 0 Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 27,832 27,728 104 0.4% YEAR -TO -DATE Actual Budget Variance 33,520 35,680 2,160 6.1% 0 0 0 0 0 (60) 0 0 0 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of December, 2011 was 0.382 %. YEAR -TO -DATE Variance Sewer Construction 487 Revenue 8,970 36 Expense 14,362 256 Over /Under (5,392) 375 401 52 0 247 48 318 2,220 0 0 0 0 0 (60) 0 0 0 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of December, 2011 was 0.382 %. PREPARED 1/09/12, 14:03:53 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2011 001 RUNNING EXPENSE CURRENT ASSETS CASH 304,017.30 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 374,940.77 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,072.25 ACCOUNTS RECEIVABLE -COBRA 2,787.11 A /R -SSC DIRECT BILL 37,683.68 COMPUTER PURCHASE PROGRAM 7,820.11 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE .00 PREPAID EXPENSES 759,914.30 PREPAID RETIREMENT 7,866,363.02 SUPPLIES & MATERIAL INV 1,882,903.09 DUE FROM SIC 92,928,707.24 DUE FROM S/I 518,543.30 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 104,791,434.37 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 698,253,225.18 LIABILITIES DUE.TO SIC 52,584,149.32- CZ/) PREPARED 1/09/12, 14:03:53 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 49,202,843.87 - ACCOUNTS PAYABLE 535,355.49 - SALES TAX PAYABLE 35,133.61 - ACCRUED WAGES PAYABLE 834,696.44 - 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 1,027,449.42 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,114.00- - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,358.64 HEALTH NET 808.39 - OCCUPATIONAL HEALTH .00 DISABILITY INS 10.72 - LIFE INS .44- DELTA DENTAL 175.09 - POST EMP. BENEFIT -OPEB 1,336,864.38 - CAFETERIA PLAN PAYABLE 46,263.73 - PERMIT CLEARING 20.00 WORKERS' COMP INS PAYABLE 170,537.56 ACCRUED COMPENSATED ABS. 4,706,438.91 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 66,111.50- TOTAL LIABILITIES 111,418,780.09- 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 .00 149,271,594.07 - 87,666,095.51- 75,301,279.00- 270,364,806.74- 9,918,761.39- 33,520,024.74 27,831,933.12- TOTAL FUND EQUITY 586,834,445.09- -------------- TOTAL LIABILITIES AND FUND EQUITY 698,253,225.18- 0 PREPARED 1/09/12, 14:03:57 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 1,980 6,411- 76.4- 50.,346 127,261 76,915 152.8 100,700 126.4 2300 SEWER SVC CHRG - COUNTY 26,000,000 25,785,201 214,799- .8- 26,000,000 25,766,747 233,253- .9- 48,569,200 53.1 2400 SEWER SVC CHRG- DIRECT 0 659 659 .0 841,300 752,366 88,934- 10.6- 841,300 89.4 2500 SEWER SVC CHRG -PRIOR YEAR 2,216- 631 2,847 128.5- 13,296- 8,720- 4,576 34.4- 26,600- 32.8 SEWER SERVICE CHARGES 26,006,175 25,788,471 217,704- .8- 26,878,350 26,637,654 240,696- .9- 49,484,600 53.8 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 11,913 2,170- 15.4- 84,498 118,351 33,853 40.1 169,000 70.0 1700 SEPTIC TANK DUMPING 6,083 4,274 1,809- 29.7- 36,498 26,031 10,467- 28.7- 73,000 35.7 1900 OVERTIME INSPECTION 1,083 976 107- 9.9- 6,498 7,664 1,166 17.9 13,000 59.0 2000 SIDE SEWER INSPECTION 31,250 25,026 6,224- 19.9- 187,500 220,342 32,842 17.5 375,000 58.8 2700 SALES 166 0 166 - 100.0- 996 375 621- 62.3- 2,000 18.8 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 12,000 7,420 4,580- 38.2- 145,000 5.1 3000 INDUSTRIAL PERMIT FEES 0 23,748 23,748 .0 26,250 30,886 4,636 17.7 105,000 29.4 3200 NEW INDUSTRY PERMIT FEES 666 1,725 1,059 159.0 3,996 4,416 420 10.5 8,000 55.2 3301 POLLUTION PREVENTION 5,500 0 5,500- 100.0- 11,000 8,900 2,100- 19.1- 22,000 40.5 3500 LEASE RENTAL INCOME 95,250 242,474 147,224 154.6 321,500 510,295 188,795 58.7 603,000 84.6 - 3600 PRETREATMENT PROGRAM FINE. 0 1,000 1,000 .0 0 1,968 1,968 .0 2,000 98.4 3801 RECYCLED WATER 0 0 0 .0 80,000 158,140 78,140 97.7 240,000 65.9 4300 ANNEXATION CHARGES 1,275 1,208 67- 5.3- 7,650 7,208 442- 5.8- 15,300 47.1 4500 INTEREST INCOME 0 3 3 .0 0 727- 727- .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 1,943 1,057- 35.2- 18,000 15,619 2,381- 13:2- 769,805 2.0 6000 MISCELLANEOUS INCOME 0 4,270 4,270 .0 0 10,930 10,930 .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- 996 947 49- 4.9- 2,000 47.4 OTHER REVENUES 160,522 318,560 158,038 98.5 849,882 1,194,279 344,397 40.5 2,862,105 41.7 FUND TOTALS 26,166,697 26,107,031 59,666- .2- 27,728,232 27,831,933 103,701 .4 62,198,705 44.7 PREPARED 1/09/12, 14:03:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO - -- ----- ACCOUNT TITLE --- --- ---- `----- - ------ BUDGET - -- - ----------------------------------------------------------------------------------------------- ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 160,003 17,271 9.7 1,063,644 930,214 133,430 12.5 2,127,342 43.7 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,690,705 125,844 6.9 10,899,294 10,136,266 763,028 7.0 21,798,781 46.5 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 - 100,203 50,203- 100.4- 300,000 266,803 33,197 11.1 600,000 44.5 0105 OVERTIME 79,904 78,121 1,783 2.2 479,424 384,873 94,551 19.7 959,028 40.1 0106 STANDBY PAID 18,872 19,733 861- 4.6- 113,232 101,497 11,735 10.4 226,498 44.8 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 472,992- 0 472,992 -100.0 946,000- .0 SALARIES & WAGES 2,063,767 2,048,765 15,002 .7 12,382,602 11,819,653 562,949 4.5 24,765,649 47.7 0201 WORKERS' COMPENSATION 41,567 38,258 3,309 8.0 249,402 234,713 14,689 5.9 499,034 47.0 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 44,874 14,874- 49.6- 30,000 149.6 0203 MEDICARE 26,561 27,372 811- 3.1- 159,366 154,833 4,533 2.8 318,949 48.5 0204 MEDICAL AND HEALTH INSUR 658,622 692,162 33,540- 5.1- 3,951,732 3,860,070 91,662 2.3 7,903,688 48.8 0205 RETIREMENT CONTRIBUTION 931,976 872,363 59,613 6.4 5,591,856 4,970,616 621,240 11.1 11,183,955 44.4 0206 DEFERRED COMP. CONTRIB 117,702 82,743 34,959 29.7 706,212 608,568 97,644 13.8 1,412,684 43.1 0207 DENTAL INSURANCE 72,326 70,878 1,448 2.0 433,956 417,707 16,249 3.7 868,143 48.1 0208 LONG -TERM DISABILITY INS 5,945 5,367 578 9.7 35,670 31 -,617 4,053 11.4 71,574 44.2 0209 LIFE INSURANCE 14,046 13,041 1,005 7.2 84,276 76,500 7,776 9.2 168,802 45.3 0211 ACCRUED COMPENSATED ASS 0 314- 314 .0 0 5,131- 5,131 .0 360,000 1.4- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 519,984- 0 519,984 -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 1,782,081 1,801,870 19,789- 1.1- 15,229,686 14,901,567 328,119 2.2 26,284,029 56.7 0250 CAPITALIZED ADM OVERHEAD 314,831- 208,648- 106,183- 33.7 1,888,986- 1,485,288- 403,698- 21.4 3,778,069- 39.3 CAPITALIZED ADM OVERHEAD 314,831- 208,648- 106,183- 33.7 1,888,986- 1,485,288- 403,698- 21.4 3,778,069- 39.3 TOTAL LABOR CHARGES 3,531,017 3,641,987 110,970- 3.1- 25,723,302 25,235,932 487,370 1.9 47,271,609 53.4 0301 DIRECTOR MEETING FEES 5,299 7,172 1,873- 35.3- 31,794 30,937 857 2.7 63,595 48.6 0302 BOARD TRAINING AND CONF 3,833 1,278 2,555 66.7 22,998 11,527 11,471 49.9 46,000 25.1 0303 BOARD HEALTH BENEFITS 10,201 4,436 5,765 56.5 61,206 37,427 23,779 38.9 122,422 30.6. DIRECTOR FEES & EXPENSES 19,333 12,886 6,447 33.3 115,998 79,891 36,107 31.1 232,017 34.4 0402 LIME 18,000 13,294 4,706 26.1 119,000 79,920 39,080 32.8 227,000 35.2 0403 POLYMER 41,416 59,281 17,865- 43.1- 248,496 188,494 60,002 24.1 497,000 37.9 0404 BOILER CHEMICALS 4,666 357- 5,023 107.7 27,996 13,809 14,187 50.7 56,000 24.7 0406 OTHER CHEMICALS 49,999 50,643 644- 1.3- 299,998 226,984 73,014 24.3 600,000 37.8 0407 HYPOCHLORITE 32,583 16,985 15,598 47.9 195,498 125,898 69,600 35.6 391,000 32.2 CHEMICALS 146,664 139,846 6,818 4.6 890,988 635,105 255,883 28.7 1,771,000 35.9 0501 ELECTRICAL 77,873 59,889 17,984 23.1 429,105 299,675 129,430 30.2 934,500 32.1 0502 NATURAL GAS 230,915 398,448 167,533- 72.6- 1,385,490 1,240,373 145,117 10.5 2,771,000 44.8 0503 LAND -FILL GAS 42,833 0 42,833 100.0 256,998 168,896 88,102 34.3 514,000 32.9. 0504 WATER 7,665 10,339 2,674- 34.9- 44,240 37,313 6,927 15.7 92,000 40.6 0505 TELEPHONE 19,256 16,668 2,588 13.4 115,536 109,786 5,750 5.0 231,100 47.5 UTILITIES 378,542 485,344 106,802- 28.2- 2,231,369 1,856,043 375,326 16.8 4,542,600 40.9 0 PREPARED 1/09/12, 14:03:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 14,703 4,599- 45.5- 60,624 48,208 12,416 20.5 121,250 39.8 0602 VEHIC /EQUIP REPAIR MAINT 7,500 6,402 1,098 14.6 45,000 41,890 3,110 6.9 90,000 46.5 0603 GENERAL REPAIRS & MAINT 79,702 86,572 6,870- 8.6- 478,212 589,832 111,620- 23.3- 956,500 61.7 0604 OUTSIDE REPAIRS & MAINT. 160,495 89,215 71,280 44.4 962,847 520,373 442,474 46.0 1,926,100 27.0 0605 COMPUTER REPAIRS & MAINT 38,290 23,796 14,494 37.9 202,940 160,165 42,775 21.1 394,911 40.6 0606 REAL PROPERTY REPAIRS 3,333 2,581 752 22.6 19,998 8,610 11,388 56.9 40,000 21.5 REPAIRS & MAINTENANCE 299,424 223,269 76,155 25.4 1,769,621 1,369,078 400,543 22.6 3,528,761 38.8 0701 ASH REMOVAL 13,250 8,874 4,376 33.0 79,500 59,964 19,536 24.6 159,000 37.7 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 12,498 0 12,498 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 6,515 151 2.3 39,996 28,434 11,562 28.9 80,000 35.5 0704 JANITORIAL & REFUSE REMOV 20,667 20,718 51- .2- 124,002 121,894 2,108 1.7 248,050 49.1 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 15,000 0 15,000 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 35,932 74,585 38,653- 107.6- 217,592 226,659 9,067- 4.2- 511,200 44.3 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 .0 0 .0 35,000 .0 HAULING & DISPOSAL 81,098 110,692 29,594- 36.5- 488,588 436,951 51,637 10.6 1,088,250 40.2 0801 PROFESSIONAL SERVICES 9,795 8,435 1,360 13.9 58,770 100,217 41,447- 70.5- 117,560 85.2 0802 LEGAL SERVICES - .BOARD 5,166 10,092 4,926- 95.4- 30,996 40,343 9,347- 30.2- 62,000 65.1 0803 LEGAL SERVICES -STAFF 30,087 55,272 25,185- 83.7- 173,056 182,687 9,631- 5.6- 361,100 50.6 PROFESSIONAL & LEGAL SERV 45,048 73,799 28,751- 63.8- 262,822 323,247 60,425- 23.0- 540,660 59.8 0901 OUTSIDE SAFETY SERVICES 11,257 3,225 8,032 71.4 60,342 40,201 20,141 33.4 121,000 33.2 0902 TECHNICAL SERVICES 198,057 185,075 12,982 6.6 1,178,342 914,150 264,192 22.4 2,376,850 38.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 103,166 97,582 5,584 5.4 164,246 149,351 14,895 9.1 318,250 46.9 0905 REPROGRAPHIC SERVICES 1599 1,598 1 .1 9,594 5,181 4,413 46.0 19,200 27.0 0906 RECRUITMENT 6,833 10,321 3,488- 51.0- 40,998 97,561 56,563- 138.0- 82,000 119.0 OUTSIDE SERVICES 320,912 297,801 23,111 7.2 1,453,522 1,206,444 .247,078 17.0 2,917,700 41.3 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 16,252 20,597 4,345- 26.7- 97,512 72,257 25,255 25.9 195,100 37.0 1102 GASOLINE, OIL & FUEL .18,620 24,633 6,013- 32.3- 111,720 129,630 17,910- 16.0- 223,450 58.0 1103 OPERATING SUPPLIES 97,661 85,295 12,366 12.7 588,466 556,171 32,295 5.5 1,185,700 46.9 1104 OPERATING FUEL 4,833 3,547 1,286 26.6 28,998 12,091 16,907 58.3 58,000 20.8 1105 LABORATORY SUPPLIES 12,333 11,527 806 6.5 73,998 66,021 7,977 10.8 148,000 44.6 1106 SAFETY SUPPLIES 9,604 25,255 15,651- 163.0- 57,190 73,014 15,824- 27.7- 115,495 63.2 1108 INVENTORY OVER /SHORT 0 1,453 1,453- .0 0 523 523- .0 0 .0 MATERIALS & SUPPLIES 159,303 172,307 13,004- 8.2- 957,884 909,707 48,177 5.0 1,925,745 47.2 1201 RENTS & LEASES 17,331 13,361 3,970 22.9 106,486 56,177 50,309 47.2 213,110 26.4 1202 PUBLIC AGENCY FEES 40,121 499 39,622 98.8 205,726 165,281 40,445 19.7 406,735 40.6 1203 PUBLIC INFORMATION 32,540 59,075 26,535- 81.5- 195,240 177,313 17,927 9.2 390,500 45.4 Eo PREPARED 1/09/12, 14:03:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 OBJ - - ------ ------- - - - -- ------- ---- --- ---- -- - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 7,059 885 6,174 87.5 22,354 6,773 15,581 69.7 46,750 14.5 1205 TECH TRAIN, CONF & MEETS 25,636 16,535 9,101 35.5 156,916 107,006 49,910 31.8 313,625 34.1 1206 CERTIFICATION & LICENSES 1,234 544 690 55.9 8,332 5,694 2,638 31.7 17,178 33.1 1207 CLAIMS 841 0 841 100.0 4,246 570 3,676 86.6 10,100 5.6 1208 SUBSCRIPTION /PUBLICATION 2,948 948 2,000 67.8 17,018 4,658 12,360 72.6 34,148 13.6 1209 MILEAGE REIMBURSEMENTS 495 279 216 43.6 2,970 1,659 1,311 44.1 6,040 27.5 1210 PUBLIC NOTICES 411 0 411 100.0 2,466 1,524 942 38.2 4,950 30.8 1211 OUTSIDE ORGANIZATION FEES 22,961 30,092 7,131- 31.1- 142,766 63,580 79,186 55.5 286,900 22.2 1212 EMPLOYEE MEMBERSHIPS 3,043 1,884 1,159 38.1 19,258 15,376 3,882 20.2 38,632 39.8 1213 MISCELLANEOUS 2,688 1,498 1,190 44.3 16,128 10,439 5,689 35.3 32,350 32.3 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMS 7,191 385 6,806 94.6 35,646 1,582 34,064 95.6 71,300 2.2 OTHER EXPENSES 164,499 125,985 38,514 23.4 935,552 617,632 317,920 34.0 1,872,318 33.0 NET EXPENSES 5,145,840 5,283,916 138,076- 2.7- 35,679,646 33,520,030 2,159,616 6.1 66,540,660 50.4 TOTAL EXPENSE 5,145,840 5,283,916 138,076- 2.7- 35,679,646 33,520,030 2,159,616 6.1 66,540,660 50.4 ■ PREPARED 1/09/12, 14:03:58 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------- ----------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ---------------------------------------=---------------------- BUDGET ACTUAL VARIANCE % ------- ----- ------ BUDGET ---- -- ACTUAL --- -- - --------------------------------------- VARIANCE % BUDGET % 1420 LOSSES 20,833 250 20,583 98.8 124,998 18,942 106,056 84.8 250,000 7.6 1421 LEGAL SERVICES 11,249 34,981 23,732 - 211.0- 42,494 89,020 46,526- 109.5- 185,000 104.7 1422 TECHNICAL SERVICES 9,165 0 9,165 100.0 54,990 5,654 49,336 89.7 110,000 5.1 1423 LIABILITY INSURANCE 0 0 0 .0 415,000 337,140 77,860 18.8 415,000 81.2 1424 PROPERTY INSURANCE 0 0 0 .0 118,500 80,956 37,544 31.7 118,500 68.3 1425 INSURANCE CONSULTING SVS 0 0 0 .0 0 0 0 .0 0 .0 1426 CLAIMS ADJUSTMENT 0 0 0 .0 0 0 0 .0 1,000 .0 INSURANCE PREMIUMS 41,247 35,231 6,016 14.6 755,982 531,712 224,270 29.7 979,500 54.3 NET EXPENSES 41,247 35,231 6,016 14.6 755,982 531,712 224,270 29.7 979,500 54.3 lo. PREPARED 1/09/12, 14:03:58 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - --- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1250 1998 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1251 2002 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1252 RECYC H2O INTEREST EXP 0 0 0 .0 0 0 0 .0 30,773 .0 1253 2009 BOND DEBT EXPENSE 0 0 0 .0 330,733 330,733 0 .0 1,888,601 17.5 OTHER EXPENSES 0 0 0 .0 330,733 330,733 0 .0 1,919,374 17.2 NET EXPENSES 0 0 0 .0 330,733 330,733 0 .0 1,919,374 17.2 (D PREPARED 1/09/12, 14:03:58 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 - -------------------------------------------------- ------------- MONTH -TO- DATE------- - - ------ - - -- --- ---- --- ---- - - - ---- -------- - - - - -- YEAR -TO- DATE-------- - - -- --- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 427,321 477,694 50,373- 11.8- 2,563,926 2,472,921 91,005 3.5 5,127,961 48.2 EMPLOYEE BENEFITS 577,889 645,910 68,021- 11.8- 8,004,534 8,000,665 3,869 .0 11,832,373 67.6 CAPITALIZED ADM OVERHEAD 3,699- 1,966- 1,733- 46.9 22,194- 14,568- 7,626- 34.4 44,396- 32.8 DIRECTOR FEES & EXPENSES 19,333 12,886 6,447 33.3 115,998 79,891 36,107 31.1 232,017 34.4 UTILITIES 10,490 12,969 2,479- 23.6- 62,940 73,135 10,195- 16.2- 125,900 58.1 REPAIRS & MAINTENANCE 39,030 27,035 11,995 30.7 206,757 157,826 48,931 23.7 403,300 39.1 PROFESSIONAL & LEGAL SERV 32,043 47,904 15,861- 49.5- 191,458 262,791 71,333- 37.3- 384,560 68.3 OUTSIDE SERVICES 85,862 92,104 6,242- 7.3- 560,422 534,103 26,319 4.7 1,211,050 44.1 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,617 26,975 11,358- 72.7- 96,119 104,978 8,859- 9.2- 201,165 52.2 OTHER EXPENSES 52,808 87,609 34,801- 65.9- 302,278 250,275 52,003 17.2 607,260 41.2 ADMINISTRATION 1,256,694 1,429,120 172,426- 13.7- 12,932,238 12,772,017 160,221 1.2 20,931,190 61.0 SALARIES & WAGES 465,948 462,854 3,094 .7 2,795,688 2,839,967 44,279- 1.6- 5,591,440 50.8 EMPLOYEE BENEFITS 332,083 355,414 23,331- 7.0- 1,992,498 2,082,372 89,874- 4.5- 3,985,324 52.3 CAPITALIZED ADM OVERHEAD 293,821- 197,122- 96,699- 32.9 1,762,926- 1,408,684- 354,242- 20.1 3,525,881- 40.0 UTILITIES 5,914 5,319 595 10.1 35,484 28,234 7,250 20.4 71,000 39.8 REPAIRS & MAINTENANCE 8,673 2,291 6,382 73.6 52,038 25,253 26,785 51.5 104,111 24.3 HAULING & DISPOSAL 37,515 76,650 39,135- 104.3- 227,090 238,633 11,543- 5.1- 565,200 42.2 PROFESSIONAL & LEGAL SERV 8,006 15,621 7,615- 95.1- 41,370 35,662 5,708 13.8 96,100 37.1 OUTSIDE SERVICES 128,922 127,651 1,271 1.0 263,532 230,370 33,162 12.6 447,100 51.5 MATERIALS & SUPPLIES 16,243 17,745 1,502- 9.2- 97,458 78,875 18,583 19.1 195,010 40.4 OTHER EXPENSES 22,269 22,767 498- 2.2- 129,714 86,757 42,957 33.1 262,962 33.0 ENGINEERING 731,752 889,190 157,438- 21.5- 3,871,946 4,237,439 365,493- 9.4- 7,792,366 54.4 SALARIES & WAGES 384,286 394,415 10,129- 2.6- 2,305,716 2,230,292 75,424 3.3 4,611,562 48.4 EMPLOYEE BENEFITS 292,902 297,050 4,148- 1.4- 1,757,412 1,668,670 88,742 5.0 3,515,264 47.5 CAPITALIZED ADM OVERHEAD 1,740- 6,927- 5,187 298.1- 10,440- 28,509- 18,069 173.1- 20,881 -136.5 UTILITIES 7,708 5,169 2,539 32.9 45,748 30,856 14,892 32.6 92,500 33.4 REPAIRS & MAINTENANCE 57,817 50,947 6,870 11.9 346,902 150,853 196,049 56.5 693,850 21.7 HAULING & DISPOSAL 6,670 4,009 2,661 39.9 40,020 24,431 15,589 39.0 80,050 30.5 PROFESSIONAL & LEGAL SERV 833 668 165 19.8 4,998 1,421 3,577 71.6 10,000 14.2 OUTSIDE SERVICES 6,760 10,551 3,791- 56.1- 40,560 46,768 6,208- 15.3- 81,150 57.6 MATERIALS & SUPPLIES 55,148 68,379 13,231- 24.0- , 330,537 338,188 7,651- 2.3- 661,870 51.1 OTHER EXPENSES 22,808 8,030 14,778 64.8 102,776 61,959 40,817 39.7 201,375 30.8 COLLECTION SYSTEM OPS. 833,192 832,291 901 .1 4,964,229 4,524,929 439,300 8.8 9,926,740 45.6 SALARIES & WAGES 700,306 639,227 61,079 8.7 4,201,836 3,826,462 375,374 8.9 8,403,803 45.5 EMPLOYEE BENEFITS 521,626 454,874 66,752 12.8 3,129,756 2,828,373 301,383 9.6 6,260,055 45.2 CAPITALIZED ADM OVERHEAD 15,195- 2,633- 12,562- 82.7 91,170- 33,527- 57,643- 63.2 182,391- 18.4 CHEMICALS 104,998 101,455 3,543 3.4 640,992 449,150 191,842 29.9 1,271,000 35.3 UTILITIES 311,122 425,930 114,808- 36.9- 1,866,732 1,513,729 353,003 18.9 3,733,500 40.5 REPAIRS & MAINTENANCE 174,572 135,945 38,627 22.1 1,047,932 987,541 60,391 5.8 2,095,500 47.1 HAULING & DISPOSAL 35,413 28,596 6,817 19.2 212,478 164,644 47,834 22.5 425,000 38.7 PROFESSIONAL & LEGAL SERV 4,166 9,606 5,440- 130.6- 24,996 23,373 1,623 6.5 50,000 46.7 OUTSIDE SERVICES 92,402 65,623 26,779 29.0 554,412 364,354 190,058 34.3 1,108,900 32.9 MATERIALS & SUPPLIES 68,046 54,290 13,756 20.2 408,276 366,215 42,061 10.3 816,700 44.8 OTHER EXPENSES 64,095 7,244 56,851 88.7 385,670 210,439 175,231 45.4 770,438 27.3 PREPARED 1/09/12, 14:03:58 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 --- ---- -- ------------ -- -- -- - -- -- - -- -- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET ---------------------------------------------------------------------------------------------------------- --- ----- ------ ------ -- -- -- PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,061,551 85,906 57,581 376- 41,666 43,308 19,332 1,500 6,966 4,249 2,519 262,651 1,920,157 74,575 48,622 0 38,391 35,957 7,051 1,437 1,872 4,918 335. 213,158 141,394 6.9 12,381,910 10,700,753 11,331 13.2 515,436 450,011 8,959 15.6 345,486 321,487 376 -100.0 2,256- 0 3,275 7.9 249,996 185,955 7,351 17.0 220,465 210,089 12,281 63.5 115,992 47,605 63 4.2 9,000 9,243 5,094 73.1 34,596 30,849 669- 15.7- 25,494 21,451 2,184 86.7 15,114 8,202 49,493 18.8 1,529,323 1,284,892 1,681,157 13.6 24,752,505 43.2 65,425 12.7 1,030,883 43.7 23,999 6.9 691,013 46.5 2,256 -100.0 4,520- .0 64,041 25.6 500,000 37.2 10,376 4.7 519,700 40.4 68,387 59.0 232,000 20.5 243- 2.7- 18,000 51.4 3,747 10.8 69,500 44.4 4,043 15.9 51,000 42.1 6,912 45.7 30,283 27.1 244,431 16.0 3,137,859 40.9 5,145,840 5,283,916 138,076- 2.7- 35,679,646 33,520,030 2,159,616 6.1 66,540,660 50.4 l3 PREPARED 1/09/12, 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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. 0102 SALARIES & WAGES -NON MGMT 0103 COMP ABS- ACCRUAL PAYMENTS 0105 OVERTIME. 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION 0202 STATE UNEMPLOYMENT INSUR 0203 MEDICARE 0204 MEDICAL AND 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 0213 OPEB CONTRIBUTION EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF 93,634 93,123 511 .5 561,804 291,989 280,584 11,405 3.9 1,751,934 50,000 100,203 50,203 - 100.4- 300,000 6,198 3,784 2,414 38.9 37,188 14,500- 0 14,500 -100.0 44.5 87,000- 427,321 477,694 50,373- 11.8- 2,563,926 2,048 1,808 240 11.7 12,288 0 0 0 .0 30,000 4,980 5,334 354- 7.1- 29,880 354,608 385,301 30,693- 8.7- 2,127,648 183,319 193,050 9,731- 5.3- 1,099,914 21,499 16,261 5,238 24.4 128,994 38,672 37,645 1,027 2.7 232,032 981 959 22 2.2 5,886 6,198 5,866 332 5.4 37,188 0 314- 314 .0 0 34,416- 0 34,416 -100.0 206,496- 0 0 0 .0 4,507,200 577,889 645,910 68,021- 11.8- 8,004,534 3,699- 1,966- 1,733- 46.9 22,194- 3,699- 1,966- 1,733- 46.9 22,194- 5,299 7,172 1,873- 35.3- 31,794 3,833 1,278 2,555 66.7 22,998 10,201 4,436 5,765 56.5 61,206 19,333 12,886 6,447 33.3 115,998 6,250 7,484 1,234- 19.7- 37,500 1,166 1,763 597- 51.2- 6,996 333 679 346 - 103.9- 1,998 2,741 3,043 302- 11.0- 16,446 10,490 12,969 2,479- 23.6- 62,940 416 0 416 100.0 2,496 5,898 958 4,940 83.8 35,265 29,383 23,496 5,887 20.0 148,998 3,333 2,581 752 22.6 19,998 39,030 27,035 11,995 30.7 206,757 9,795 8,435 1,360 13.9 58,770 5,166 10,092 4,926- 95.4- 30,996 17,082 29,377 12,295- 72.0- 101,692 535,752 1,646,686 260,334 30,149 0 2,472,921 10,519 44,874 29,077 2,033,941 1,007,815 112,095 220,622 5,527 34,126 5,131- 0 4,507,200 8,000,665 14,568 - 14,568- 30,937 11,527 37,427 79,891 40,741 6,230 2,237 23,927 73,135 0 4,460 144,756 8,610 157,826 100,217 40,343 122,231 26,052 4.6 105,248 6.0 39,666 13.2 7,039 18.9 87,000 -100.0 91,005 3.5 1,769 14.4 14,874- 49.6- 803 2.7 93,707 4.4 92,099 8.4 16,899 13.1 11,410 4.9 359 6.1 3,062 8.2 5,131 .0 206,496 -100.0 0 .0 1,123,640 47.7 3,503,921 47.0 600,000 43.4 74,400 40.5 174,000- .0 5,127,961 48.2 24,622 42.7 30,000 149.6 59,833 48.6 4,255,355 47.8 2,199,874 45.8 258,072 43.4 464,136 47.5 11,831 46.7 74,450 45.8 360,000 1.4- 413,000- .0 4,507,200 100.0 3,869 .0 11,832,373 67.6 7,626- 34.4 44,396- 32.8 7,626- 34.4 44,396- 32.8 857 2.7 63,595 48.6 11,471 49.9 46,000 25.1 23,779 38.9 122,422 30.6 36,107 31.1 232,017 34.4 3,241- 8.6- 75,000 54.3 766 10.9 14,000 44.5 239- 12.0- 4,000 55.9 7,481- 45.5- 32,900 72.7 10,195- 16.2- 125,900 58.1 2,496 100.0 5,000 .0 30,805 87.4 70,800 6.3 4,242 2.8 287,500 50.3 11,388 56.9 40,000 21.5 48,931 23.7 403,300 39.1 41,447- 70.5- 117,560 85.2 9,347- 30.2- 62,000 65.1 20,539- 20.2- 205,000 59.6 ly PREPARED 1/09/12, 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 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 47,904 15,861- 49.5- 191,458 262,791 71,333- 37.3- 384,560 68.3' 0901 OUTSIDE SAFETY SERVICES 6,666 3,225 3,441 51.6 39,996 35,811 4,185 10.5 80,000 44.8 0902 TECHNICAL SERVICES 70,863 76,960 6,097- 8.6- 425,178 362,176 63,002 14.8 850,400 42.6 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 46,750 33,406 13,344 28.5 183,250 18.2 0905 REPROGRAPHIC SERVICES 1,250 1,598 348- 27.8- 7,500 5,149 2,351 31.3 15,000 34.3 0906 RECRUITMENT 6,833 10,321 3,488- 51.0- 40,998 97,561 56,563- 138.0- 82,000 119.0 OUTSIDE SERVICES '85,862 92,104 6,242- 7.3- 560,422 534,103 26,319 4.7 1,211,050 44.1' 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 8,467 12,481 4,014- 47.4- 50,802 39,053 11,749 23.1 101,640 38.4 1103 OPERATING SUPPLIES 4,553 5,281 728- 16.0- 29,818 33,991 4,173- 14.0- 68,250 49.8 1106 SAFETY SUPPLIES 2,597 7,760 5,163- 198.8- 15,499 31,411 15,912- 102.7- 31,275 100.4 1108 INVENTORY OVER /SHORT 0 1,453 1,453- .0 0 523 523- .0 0 .0 MATERIALS & SUPPLIES 15,617 26,975 11,358- 72.7- 96,119 104,978 8,859- 9.2- 201,165 52.2 1201 RENTS & LEASES 882 816 66 7.5 7,792 6,163 1,629 20.9 15,600 39.5 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,248 768 480 38.5 2,500 30.7 1203 PUBLIC INFORMATION 31,625 59,075 27,450- 86.8- 189,750 177,313 12,437 6.6 379,500 46.7 1204 TUITION REIMBURSEMENT 2,499 0 2,499 100.0 4,994 1,789 3,205 64.2 10,000 17.9 1205 TECH TRAIN, CONF & MEETS 6,602 6,830 228- 3.5- 40,612 23,200 17,412 42.9 82,050 28.3 1206 CERTIFICATION & LICENSES 191 0 191 100.0 1,146 0 1,146 100.0 2,300 .0 1207 CLAIMS 833 0 833 100.0 4,198 570 3,628 86.4 10,000 5.7 1208 SUBSCRIPTION /PUBLICATION 760 718 42 5.5 3,890 1,207 2,683 69.0 7,810 15.5 1209 MILEAGE REIMBURSEMENTS 246 198 48 19.5 1,476 1,050 426 28.9 3,000 35.0 1210 PUBLIC NOTICES 62 0 62 100.0 372 110 262 70.4 750 14.7 1211 OUTSIDE ORGANIZATION FEES 2,433 18,000 15,567- 639.8- 14,598 26,113 11,515- 78.9- 29,200 89.4 1212 EMPLOYEE MEMBERSHIPS 548 735 187- 34.1- 4,288 3,689 599 14.0 8,600 42.9 1213 MISCELLANEOUS 1,169 852 317 27.1 6,914 7,918 1,004- 14.5- 13,950 56.8 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,750 385 4,365 91.9 21,000 385 20,615 98.2 42,000 .9 OTHER EXPENSES 52,808 87,609 34,801- 65.9- 302,278 250,275 52,003 17.2 607,260 41.2 DEPARTMENT NET EXPENSES 1,256,694 1,429,120 172,426- 13.7- 12,932,238 12,772,017 160,221 1.2 20,931,190 61.0 /s PREPARED 1/09/12, 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 -------------------------------------------------------------------------------------------------------------------- DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE is BUDGET 0101 SALARIES & WAGES- MGMNT. 41,042 24,965 16,077 39.2 246,252 198,408 47,844 19.4 492,511 40.3 0102 SALARIES & WAGES -NON MGMT 434,752 435,254 502- 1- 2,608,512 2,621,889 13,377- .5- 5,217,048 50.3 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 9,237 2,635 6,602 71.5 55,422 19,670 35,752 64.5 110,881 17.7 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 114,498- 0 114,498 -100.0 229,000- .0 SALARIES & WAGES 465,948 462,854 3,094 .7 2,795,688 2,839,967 44,279- 1.6- 5,591,440 50.8 0201 WORKERS' COMPENSATION INS 5,952 6,095 143- 2.4- 35,712 35,876 164- .5- 71,487 50.2 0203 FEDERAL MEDICARE TAX 6,426 7,262 836- 13.0- 38,556 39,456 900- 2.3- 77,154 51.1 0204 MEDICAL & HEALTH INSUR 76,287 87,335 11,048- 14.5- 457,722 508,415 50,693- 11.1- 915,486 55.5 0205 RETIREMENT CONTRIBUTION 217,915 222,203 4,288- 2.0- 1,307,490 1,270,565 36,925 2.8 .2,615,038 48.6 0206 DEFERRED COMP. CONTRIB 26,753 18,789 7,964 29.8 160,518 146,601 13,917 8.7 321,078 45.7 0207 DENTAL INSURANCE 9,381 10,207 826- 8.8- 56,286 60,271 3,985- 7.1- 112,602 53.5 0208 LONG -TERM DISABILITY INS 1,365 1,298 67 4.9 8,190 7,626 564 6.9 16,421 46.4 0209 LIFE INSURANCE 2,336 2,225 111 4.8 14,016 13,562 454 3.2 28,058 48.3 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332 -100.0 85,992- 0 85,992 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 355,414 23,331- 7.0- 1,992,498 2,082,372 89,874- 4.5- 3,985,324 52.3 0250 CAPITALIZED ADM OVERHEAD 293,821- 197,122- 96,699- 32.9 1,762,926- 1,408,684- 354,242- 20.1 3,525,881- 40.0 CAPITALIZED ADM OVERHEAD 293,821= 197,122- 96,699- 32.9 1,762,926- 1,408,684- 354,242- 20.1 3,525,881- 40.0 0501 ELECTRICAL 1,199 777 422 35.2 7,194 3,926 3,268 45.4 14,400 27.3 0502 NATURAL GAS 250 128 122 48.8 1,500 194 1,306 87.1 3,000 6.5 0504 WATER 166 0 166 100.0 996 974 22 2.2 2,000 48.7 0505 TELEPHONE 4,299 4,414 115- 2.7- 25,794 23,140 2,654 10.3 51,600 44.8 UTILITIES 5,914 5,319 595 10.1 35,484 28,234 7,250 20.4 71,000 39.8 0604 OUTSIDE REPAIRS & MAINT. 4,348 1,991 2,357 54.2 26,088 15,798 10,290 39.4 52,200 30.3 0605 COMPUTER REPAIRS & MAINT 4,325 300 4,025 93.1 25,950 9,455 16,495 63.6 51,911 18.2 REPAIRS & MAINTENANCE 8,673 2,291 6,382 73.6 52,038 25,253 26,785 51.5 104,111 24.3 0704 JANITORIAL & REFUSE REMOV 2,499 2,244 255 10.2 14,994 13,051 1,943 13.0 30,000 43.5 0706 HAZARDOUS WASTE DISPOSAL 35,016 74,406 39,390- 112.5- 212,096 225,582 13,486- 6.4- 500,200 45.1 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 37,515 76,650 39,135- 104.3- 227,090 238,633 11,543- 5.1- 565,200 42.2 0803 LEGAL SERVICES -STAFF 8,006 15,621 7,615- 95.1- 41,370 35,662 5,708 13.8 96,100 37.1 PROFESSIONAL & LEGAL SERV 8,006 15,621 7,615- 95.1- 41,370 35,662 5,708 13.8 96,100 37.1 0902 TECHNICAL SERVICES 26,081 30,069 3,988- 15.3- 146,486 115,716 30,770 21.0 313,000 37.0 0904 OTHER PUBLIC AGENCY SERVS 1'02,500 97,582 4,918 4.8 115,000 114,622 378 .3 130,000 88.2 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 2,046 32 2,014 98.4 4,100 .8 6) PREPARED 1/09/12, 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND 'ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 128,922 127,651 1,271 1.0 263,532 230,370 33,162 12.6 447,100 51.5 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 5,313 651- 14.0- 27,972 21,549 6,423 23.0 55,960 38.5 1103 OPERATING SUPPLIES 9,935 11,693 1,758- 17.7- 59,610 51,847 7,763 13.0 119,250 43.5 1106 SAFETY SUPPLIES 1,646 739 907 55.1 9,876 5,479 4,397 44.5 19,800 27.7 MATERIALS & SUPPLIES 16,243 17,745 1,502- 9.2- 97,458 78,875 18,583 19.1 195,010 40.4 1201 RENTS & LEASES 582 4,212 3,630- 623.7- 3,492 5,036 1,544- 44.2- 7,000 71.9 1202 PUBLIC AGENCY FEES 416 0 416 100.0 2,496 492 2,004 80.3 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 5,490 0 5,490 100.0 11,000 .0 1204 TUITION REIMBURSEMENT 3,624 885 2,739 75.6 11,744 4,984 6,760 57.6 25,500 19.5 1205 TECH TRAIN, CONF & MEETS 10,547 4,429 6,118 58.0 64,382 38,976 25,406 39.5 128,705 30.3 1206 CERTIFICATION & LICENSES 278 170 108 38.8 1,668 1,203 465 27.9 3,345 36.0 1208 SUBSCRIPTION /PUBLICATION 1,706 230 1,476 86.5 10,236 2,796 7,440 72.7 20,513 13.6 1209 MILEAGE REIMBURSEMENTS 121 81 40 33.1 726 543 183 25.2 1,490 36.4 1210 PUBLIC NOTICES 349 0 349 100.0 2,094 1,414 680 32.5 4,200 33.7 1211 OUTSIDE ORGANIZATION FEES 662 12,092 11,430- 726.6- 8,972 23,592 14,620- 163.0- 19,300 122.2 1212 EMPLOYEE MEMBERSHIPS 931 621 310 33.3 5,586 5,064 522 9.3 11,209 45.2 1213 MISCELLANEOUS . 930 47 883 94.9 5,580 1,460 4,120 73.8 11,200 13.0 1216 PROFESSIONAL EXP REIMB 1,208 0 1,208 100.0 7,248 1,197 6,051 83.5 14,500 8.3 OTHER EXPENSES 22,269 22,767 498- 2.2- 129,714 86,757 42,957 33.1 262,962 33.0 DEPARTMENT NET EXPENSES 731,752 889,190 157,438- 21.5- 3,871,946 4,237,439 365,493- 9.4- 7,792,366 .54.4 /7 PREPARED 1/09/12„ 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 - 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 15,291 521- 3.5- 88,620 58,330 30,290 34.2 177,251 32.9 0102 SALARIES & WAGES -NON MGMT 354,047 351,105 2,942 .8 2,124,282 2,033,723 90,559 4.3 4,248,620 47.9 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 24,719 22,902 1,817 7.4 148,314 108,685 39,629 26.7 296,691 36.6 0106 STANDBY PAID - 5,500 5,117 383 7.0 33,000 29,554 3,446 10.4 66,000 44.8 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 88,500- 0 88,500 -100.0 177,000- .0 SALARIES & WAGES 384 -,286 394,415 10,129- 2.6- 2,305,716 2,230,292 75,424 3.3 4,611,562 48.4 0201 WORKERS' COMPENSATION INS 11,225 11,323 98- .9- 67,350 64,399 2,951 4.4 134,768 47.8 0203 FEDERAL MEDICARE TAX 5,174 5,235 61- 1.2- 31,044 29,547 1,497 4.8 62,124 47.6 0204 MEDICAL & HEALTH INSUR 79,298 84,189 4,891- 6.2- 475,788 487,236 11,448- 2.4- 951,633 51.2 0205 RETIREMENT CONTRIBUTION 175,307 164,515 10,792 6.2 1,051,842 897,570 154,272 14.7 2,103,745 42.7 0206 DEFERRED COMP. CONTRIB 23,249 19,982 3,267 14.1 139,494 122,591 16,903 12..1 279,047 43.9 0207 DENTAL INSURANCE 8,338 8,868 530- 6.4- 50,028 50,738 710- 1.4- 100,104 50.7 0208 LONG -TERM DISABILITY INS 1,228 1,143 85 6.9 7,368 6,538 830 11.3 14,786 44.2 0209 LIFE INSURANCE 1,833 1,795 38 2.1 10,998 10,051 947 8.6 22,057 45.6 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 76,500- 0 76,500 -100.0 153,000- .0 EMPLOYEE BENEFITS 292,902 297,050 4,148- 1.4- 1,757,412 1,668,670 88,742 5.0 3,515,264 47.5 0250 CAPITALIZED ADM OVERHEAD 1,740- 6,927- 5,187 298.1- 10,440- 28,509- 18,069 173.1- 20,881 -136.5 CAPITALIZED ADM OVERHEAD 1,740- 6,927- 5,187 298.1- 10,440- 28,509- 18,069 173.1- 20,881 -136.5 0501 ELECTRICAL 3,125 681 2,444 78.2 18,750 8,693 10,057 53.6 37,500 23.2 0502 NATURAL GAS 333 232 101 30.3 1,998 366 1,632 81.7 4,000 9.2 0504 WATER 500 188 312 62.4 2,500 638 1,862 74.5 6,000 10.6 0505 TELEPHONE 3,750 4,068 318- 8.5- 22,500 21,159 1,341 6.0 45,000 47.0 UTILITIES 7,708 5,169 2,539 32.9 45,748 30,856 14,892 32.6 92,500 33.4 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 14,703 4,599- 45.5- 60,624 48,208 12,416 20.5 121,250 39.8 0602 VEHIC /EQUIP REPAIR MAINT 7,500 6,402 1,098 14.6 45,000 41,890 3,110 6.9 90,000 46.5 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 996 1,085 89- 8.9- 2,000 54.3 0604 OUTSIDE REPAIRS & MAINT 40,047 29,842 10,205 25.5 240,282 59,670 180,612 75.2 480,600 12.4 REPAIRS & MAINTENANCE 57,817 50,947 6,870 11.9 346,902 150,853 196,049 56.5 693,850 21.7 0704 JANITORIAL & REFUSE REMOV 4,170 4,009 161 3.9 25,020 24,431 589 2.4 50,050 48.8 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 15,000 0 15,000 100.0 30,000 .0 HAULING & DISPOSAL 6,670 4,009 2,661 39.9 40,020 24,431 15,589 39.0 80,050 30.5 0803 LEGAL SERVICES -STAFF 833 668 165 19.8 4,998 1,421 3,577 71.6 10,000 14.2 PROFESSIONAL & LEGAL SERV 833 668 165 19.8 4,998 1,421 3,577 71.6 10,000 14.2 0901 OUTSIDE SAFETY SERVICES 1,041 0 1,041 100.0 6,246 0 6,246 100.0 12,500 .0 0902 TECHNICAL SERVICES 5,711 10,551 4,840- 84.7- 34,266 46,768 12,502- 36.5- 68,550 68.2 r -1 ao PREPARED 1/09/12, 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. ---- ------------ ---- -- --- - - - --- ---- ----------- ---- --- ----- --- --- - ----- - - ---- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 48 0 48 100.0 100 .0 OUTSIDE SERVICES 6,760 10,551 3,791- 56.1- 40,560 46,768 6,208- 15.3- 81,150 57.6 1101 OFFICE EQUIPMENT /SUPPLIES 874 134 740 84.7 5,244 3,085 2,159 41.2 10,500 29.4 1102 GASOLINE, OIL & FUEL 18,620 24,633 6,013- 32.3- 111,720 129,630 17,910- 16.0- 223,450 58.0 1103 OPERATING SUPPLIES 33,220 28,983 4,237 12.8 199,320 184,589 14,731 7.4 398,700 46.3 1106 SAFETY SUPPLIES 2,434 14,629 12,195 - 501.0- 14,253 20,884 6,631- 46.5- 29,220 71.5 MATERIALS & SUPPLIES 55,148 68,379 13,231- 24.0- 330,537 338,188 7,651- 2.3- 661,870 51.1 1201 RENTS & LEASES 9,968 6,358 3,610 36.2 59,808 35,304 24,504 41.0 119,650 29.5 1202 PUBLIC AGENCY FEES 8,666 499 8,167 94.2 16,996 12,721 4,275 25.2 29,250 43.5 1204 TUITION REIMBURSEMENT 83 0 83 100.0 498 0 498 100.0 1,000 .0 1205 TECH TRAIN, CONF & MEETS 2,880 574 2,306 80.1 17,280 10,718 6,562 38.0 34,570 31.0 1206 CERTIFICATION & LICENSES 102 0 102 100.0 1,540 534 1,006 65.3 3,569 15.0 1207 CLAIMS 8 0 8 100.0 48 0 48 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 348 0 348 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 174 43 131 75.3 350 12.3 1212 EMPLOYEE MEMBERSHIPS 556 0 556 100.0 3,336 1,714 1,622 48.6 6,686 25.6 1213 MISCELLANEOUS 208 599 391 - 188.0- 1,248 925 323 25.9 2,500 37.0 1216 PROFESSIONAL EXP REIMS 250 0 250 100.0 1,500 0 1,500 100.0 3,000 .0 OTHER EXPENSES 22,808 8,030 14,778 64.8 102,776 61,959 40,817 39.7 201,375 30.8 DEPARTMENT NET EXPENSES 833,192 832,291 901 .1 4,964,229 4,524,929 439,300 8.8 9,926,740 45.6 W-M PREPARED 1/09/12, 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 _ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 27,828 26,624 1,204 4.3 166,968 137,724 29,244 17.5 333,940 41.2 0102 SALARIES & WAGES -NON MGMT 657,989 561,287 96,702 14.7 3,947,934 3,448,794 499,140 12.6 7,895,922 43.7 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 6,469 6,469- .0 0 .0 .0105 OVERTIME 36,866 46,422 9,556- 25.9- 221,196 212,846 8,350 3.8 442,443 48.1 0106 STANDBY PAID 5,039 4,894 145 2.9 30,234 20,629 9,605 31.8 60,498 34.1 0110 SALARY VACANCY 27,416- 0 27,416 -100.0 164,496- 0 164,496 - 100.0 329,000- .0 SALARIES & WAGES 700,306 639,227 61,079 8.7 4,201,836 3,826,462 375,374 8.9 8,403,803 45.5 0201 WORKERS' COMPENSATION INS 19,808 16,803 3,005 15.2 118,848 110,080 8,768 7.4 237,745 46.3 0203 FEDERAL MEDICARE TAX 8,964 8,608 356 4.0 53,784 51,012 2,772 5.2 107,632 47.4 0204 MEDICAL & HEALTH INSUR 135,051 124,948 10,103 7.5 810,306 761,347 48,959 6.0 1,620,678 47.0 0205 RETIREMENT CONTRIBUTION 319,171 261,297 57,874 18.1 1,915,026 1,597,960 317,066 16.6 3,830,124 41.7 0206 DEFERRED COMP. CONTRIB 41,401 25,560 15,841 38.3 248,406 201,877 46,529 18.7 496,879 40.6 0207 DENTAL INSURANCE 14,456 13,037 1,419 9.8 86,736 78,463 8,273 9.5 173,542 45.2 0208 LONG -TERM DISABILITY INS 2,117 1,760 357 16.9 12,702 10,672 2,030 16.0 25,484 41.9 0209 LIFE INSURANCE 3,324 2,861 463 13.9 19,944 16,962 2,982 15.0 39,971 42.4 0211 ACCRUED COMPENSATED ASS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 22,666- 0 22,666 -100.0 135,996- 0 135,996 -100.0 272,000- .0 EMPLOYEE BENEFITS 521,626 454,874 66,752 12.8 3,129,756 2,828,373 301,383 9.6 6,260,055 45.2 0250 CAPITALIZED ADM OVERHEAD 15,195- 2,633- 12,562- 82.7 91,170- 33,527- 57,643- 63.2 182,391- 18.4 CAPITALIZED ADM OVERHEAD 15,195- 2,633- 12,562- 82.7 91,170- 33,527- 57,643- 63.2 182,391- 18.4 0402 LIME 18,000 13,294 4,706 26.1 119,000 79,920 39,080 32.8 227,000 35.2 0403 POLYMER 41,416 59,281 17,865- 43.1- 248,496 188,494 60,002 24.1 497,000 37.9 0404 BOILER CHEMICALS 4,666 357- 5,023 107.7 27,996 13,809 14,187 50.7 56,000 24.7 0406 OTHER CHEMICALS 8,333 12,252 3,919- 47.0- 50,002 41,029 8,973 17.9 100,000 41.0 0407 HYPOCHLORITE 32,583 16,985 15,598 47.9 195,498 125,898 69,600 35.6 391,000 32.2 CHEMICALS 104,998 101,455 3,543 3.4 640,992 449,150 191,842 29.9 1,271,000 35.3 0501 ELECTRICAL 29,166 17,592 11,574 39.7 174,996 63,113 111,883 63.9 350,000 18.0 0502 NATURAL GAS 229,166 396,325 167,159- 72.9- 1,374,996 1,233,583 141,413 10.3 2,750,000 44.9 0503 LAND -FILL GAS 42,833 0 42,833 100.0 256,998 168,896 88,102 34.3 514,000 32.9 0504 WATER 5,416 8,488 3,072- 56.7- 32,496 26,341 6,155 18.9 65,000 40.5 0505 TELEPHONE 4,541 3,525 1,016 22.4 27,246 21,796 5,450 20.0 54,500 40.0 UTILITIES 311,122 425,930 114,808- 36.9- 1,866,732 1,513,729 353,003 18.9 3,733,500 40.5 0603 GENERAL REPAIRS & MAINT 76,454 82,248 5,794- 7.6- 458,724 576,574 117,850- 25.7- 917,500 62.8 0604 OUTSIDE REPAIRS & MAINT 93,536 53,697 39,839 42.6 561,216 405,013 156,203 27.8 1,122,500 36.1 0605 COMPUTER REPAIRS & MAINT 4,582 0 4,582 100.0 27,992 5,954 22,038 78.7 55,500 10.7 REPAIRS & MAINTENANCE 174,572 135,945 38,627 22.1 1,047,932 987,541 60,391 5.8 2,095,500 47.1 0701 ASH REMOVAL 13,250 8,874 4,376 33.0 79,500 59,964 19,536 24.6 159,000 37.7 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 12,498 0 12,498 100.0 25,000 .0 (-w PREPARED 1/09/12, 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------- DEPARTMENT 04 PLANT OPERATIONS --- ------- ----- ------ ----- - - - -- --------------- ---- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 6,666 6,515 151 2.3 39,996 28,434 11,562 28.9 80,000 35.5 0704 JANITORIAL & REFUSE REMOV 12,498 13,028 530- 4.2- 74,988 75,169 181- .2- 150,000 50.1 0706 HAZARDOUS WASTE DISPOSAL 916 179 737 80.5 5,496 1,077 4,419 80.4 11,000 9.8 HAULING & DISPOSAL 35,413 28,596 6,817 19.2 212,478 164,644 47,834 22.5 425,000 38.7 0803 LEGAL SERVICES -STAFF 4,166 9,606 5,440- 130.6- 24,996 23,373 1,623 6.5 50,000 46.7 PROFESSIONAL & LEGAL SERV 4,166 9,606 5,440- 130.6- 24,996 23,373 1,623 6.5 50,000 46.7 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 10,500 546 9,954 94.8 21,000 2.6 0902 TECHNICAL SERVICES 90,236 65,623 24,613 27.3 541,416 362,485 178,931 33.0 1,082,900 33.5 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 2,496 1,323 1,173 47.0 5,000 26.5 OUTSIDE SERVICES 92,402 65,623 26,779 29.0 554,412 364,354 190,058 34.3 1,108,900 32.9 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 2,669 420- 18.7- 13,494 8,570 4,924 36.5 27,000 31.7 1103 OPERATING SUPPLIES 47,620 38,162 9,458 19.9 285,720 277,984 7,736 2.7 571,500 48.6 1104 OPERATING FUEL 3,333 0 3,333 100.0 19,998 0 19,998 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,333 11,527 806 6.5 73,998 66,021 7,977 10.8 148,000 44.6 1106 SAFETY SUPPLIES 2,511 1,932 579 23.1 15,066 13,640 1,426 9.5 30,200 45.2 MATERIALS & SUPPLIES 68,046 54,290 13,756 20.2 408,276 366,215 42,061 10.3 816,700 44.8 1201 RENTS & LEASES 5,691 1,975 3,716 65.3 34,146 9,674 24,472 71.7 68,360 14.2 1202 PUBLIC AGENCY FEES 29,366 0 29,366 100.0 176,196 149,996 26,200 14.9 352,400 42.6 1204 TUITION REIMBURSEMENT 833 0 833 100.0 4,998 0 4,998 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 5,024 4,596 428 8.5 31,144 28,545 2,599 8.3 61,300 46.6 1206 CERTIFICATION & LICENSES 571 145 426 74.6 3,426 3,428 2- .1- 6,853 50.0 1208 SUBSCRIPTION /PUBLICATION 408 0 408 100:0 2,448 655 1,793 73.2 4,925 13.3 1209 MILEAGE REIMBURSEMENTS 83 0 83 100.0 498 23 475 95.4 1,000 2.3 1211 OUTSIDE ORGANIZATION FEES 19,866 0 19,866 100.0 119,196 13,875 105,321 88.4 238,400 5.8 1212 EMPLOYEE MEMBERSHIPS 914 528 386 42.2 5,484 4,107 1,377 25.1 11,000 37.3 1213 MISCELLANEOUS 356 0 356 100.0 2,236 136 2,100 93.9 4,400 3.1 1216 PROFESSIONAL EXP REIMB 983 0 983 100.0 5,898 0 5,898 100.0 11,800 .0 OTHER EXPENSES 64,095 7,244 56,851 88.7 385,670 210,439 175,231 45.4 770,438 27.3 DEPARTMENT NET EXPENSES 2,061,551 1,920,157 141,394 6.9 12,381,910 10,700,753 1,681,157 13.6 24,752,505 43.2 o?/ PREPARED 1/09/12, 14:04:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O5 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 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 0406 OTHER CHEMICALS CHEMICALS 0501 ELECTRICAL 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV HAULING & DISPOSAL 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES OUTSIDE SERVICES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 77,772 2,884 8,333 3.083- 85,906 2,534 1,017 13,378 36,264 4,800 1,479 254 355 0 2,500- 57,581 376 - 376- 41,666 41,666 38,133 1,250 3,925 43,308 2,666 16,666 19,332 1,500 1,500 1,800 5,166 6,966 2,333 1,500 62,475 2,378 9,722 0 74,575 2,229 933 10,389 31,298 2,151 1,121 207 294 0 0 48,622 0 0 38,391 38,391 33,355 984 1,618 35,957 4,324 2,727 7,051 1.437 1,437 15,297 19.7 506 17.5 1,389- 16.7- 3,083 -100.0 11,331 13.2 305 12.0 84 8.3 2,989 22.3 4,966 13.7 2,649 55.2 358 24.2 47 18.5 61 17.2 0 .0 2,500 -100.0 8,959 15.6 376 -100.0 376 -100.0 3,275 7.9 3,275 7.9 4,778 12.5 266 21.3 2,307 58.8 7,351 17.0 1,658- 62.2- 13,939 83.6 12,281 63.5 63 4.2 63 4.2 466,632 17,304 49,998 18,498- 515,436 15,204 6,102 80,268 217,584 28,800 8,874 1,524 2,130 0 15,000- 345,486 2,256- 2,256 249,996 249,996 190,665 6,250 23,550 220,465 15,996 99,996 115,992 9,000 9,000 385,174 13,523 51,314 0 450,011 13,839 5,741 69,131 196,706 25,404 7,613 1,254 1,799 0 0 321,487 0 0 185,955 185,955 183,202 7,123 19,764 210,089 12,173 35,432 47,605 9,243 9,243 81,458 17.5 3,781 21.9 1,316- 2.6- 18,498 -100.0 65,425 12.7 1,365 9.0 361 5.9 11,137 13.9 20,878 9.6 3,396 11.8 1,261 14.2 270 17.7 331 15.5 0 .0 15,000 -100.0 23,999 6.9 2,256 -100.0 2,256 -100.0 64,041 25.6 64,041 25.6 7,463 3.9 873- 14.0- 3,786 16.1 10,376 4.7 3,823 23.9 64,564 64.6 68,387 59.0 243- 2.7- 243- 2.7- 933,270 41.3 34,613 39.1 100,000 51.3 37,000- .0 1,030,883 43.7 30,412 45.5 12,206 47.0 160,536 43.1 435,174 45.2 57,608 44.1 17,759 42.9 3,052 41.1 4,266 42.2 0 .0 30,000- .0 691,013 46.5 4,520- .0 4,520- .0 500,000 37.2 500,000 37.2 457,600 40.0 15,000 47.5 47,100 42.0 519,700 40.4 32,000 38.0 200,000 17.7 232,000 20.5 18,000 51.4 18,000 51.4 0 1,800 100.0 3,600 3,844 244- 6.8- 7,500 51.3 1,872 3,294 63.8 30,996 27,005 3,991 12.9 62,000 43.6 1,872 5,094 73.1 34,596 30,849 3,747 10.8 69,500 44.4 1,176 1,157 49.6 13,998 7,760 6,238 44.6 28,000 27.7 3,547 2,047- 136.5- 9,000 12,091 3,091- 34.3- 18,000 67.2 (DZ PREPARED 1/09/12, 14:04:03 - EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 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 416 195 221 53.1 2,496 1,600 896 35.9 5,000 32.0 MATERIALS & SUPPLIES 4,249 4,918 669- 15.7- 25,494 21,451 4,043 15.9 51,000 42.1 1201 RENTS & LEASES 208 0 208 100.0 1,248 0 1,248 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 0 1,465 100.0 8,790 1,304 7,486 85.2 17,585 7.4 1204 TUITION REIMBURSEMENT 20 0 20 100.0 120 0 120 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 106 477 81.8 3,498 5,567 2,069- 59.1- 7,000 79.5 1206 CERTIFICATION & LICENSES 92 229 137 - 148.9- 552 529 23 4.2 1,111 47.6 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 96 0 96 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 96 0 96 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 0 94 100.0 564 802 238- 42.2- 1,137 70.5 1213 MISCELLANEOUS 25 0 25 100.0 150 0 150 100.0 300 .0 OTHER EXPENSES 2,519 335 2,184 86.7 15,114 8,202 6,912 45.7 30,283 27.1 DEPARTMENT NET EXPENSES 262,651 213,158 49,493 18.8 1,529,323 1,284,892 244,431 16.0 3,137,859 40.9 D-2-3 PREPARED 1/09/12, 14:03:59 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE - % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 177,274 160,003 17,271 9.7 1,063,644 930,214 133,430 12.5 2,127,342 43.7 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,690,705 125,844- 6.9. 10,899,294 10,136,266 763,028 7.0 21,798,781 46.5 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 100,203 50,203- 100.4- 300,000 266,803 33,197 11.1 600,000 44.5 0105 OVERTIME 79,904 78,121 1,783 2.2 479,424 384,873 94,551 19.7 959,028 40.1 0106 STANDBY PAID 18,872 19,733 861- 4.6- 113,232 101,497 11,735 10.4 226,498 44.8 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 472,992- 0 472,992 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 176,768 99,337 36.0 1,656,630 1,239,295 417,335 25.2 3,313,357 37.4 0151 OVERTIME 15,321 1,562 13,759 89.8 91,926 30,182 61,744 67.2 183,918 16.4 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 61,998- 0 61,998 -100.0 124,000- .0 SALARIES & WAGES 2,344,860 2,227,095 117,765 5.0 14,069,160 13,089,130 980,030 7.0 28,138,924 46.5 0201 WORKERS' COMPENSATION INS 43,914 39,452 4,462 10.2 263,484 242,584 20,900 7.9 527,283 46.0 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 29,795 470 1.6 181,590 171,709 9,881 5.4 363,488 47.2 0204 MEDICAL & HEALTH INSUR 704,533 720,441 15,908- 2.3- 4,227,198 4,054,212 172,986 4.1 8,454,704 48.0 0205 RETIREMENT CONTRIBUTION 1,057,824 947,584 110,240 10.4 6,346,944 5,475,655 871,289 13.7 12,694,250 43.1 0206 DEFERRED COMP. CONTRIB 133,219 90,824 42,395 31.8 799,314 674,925 124,389 15.6 1,598,987 42.2 0207 DENTAL INSURANCE 77,563 74,305 3,258 4.2 465,378 440,801 24,577 5.3 931,068 47.3 0208 LONG -TERM DISABILITY INS 6,738 5,937 801 11.9 40,428 35,535 4,893 12.1 81,169 43.8 0209 LIFE INSURANCE 15,316 13,840 1,476 9.6 91,896 81,804 10,092 11.0 184,133 44.4 0211 ACCRUED COMPENSATED ABS 0 314- 314 .0 0 5,131- 5,131 .0 360,000 1.4- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 519,984- 0 519,984 -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 TOTAL SALARY AND BENEFITS 1,982,708 1,921,864 60,844 3.1 16,433,448 15,724,168 709,280 4.3 28,692,282 54.8 4,327,568 4,148,959 178,609 4.1 30,502,608 28,813,298 1,689,310 5.5 56,831,206 50.7 �Zy PREPARED 1/09/12, 14:03:53 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- ---- -- --- --- ------- ------ - - - - -- CURRENT ASSETS CASH 683,232.63 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 57,700,000.00 ACCOUNTS RECEIVABLE 990,647.16 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 30,590.05 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 756,690.54 AVAD - ALHAMBRA VLY AR 1,723,194.77 DUE FROM R/E 52,584,149.32 DUE FROM S/I .00 DUE FROM DEBT FUND 4,665,595.00 TOTAL CURRENT ASSETS 118,148,183.47 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 14,362,108.18 TOTAL NET PROPERTY, PLANT & EQUIPMENT 14,362,108.18 TOTAL ASSETS ---- ---- ---- -- 132,510,291.65 LIABILITIES DUE TO R/E 92,928,707.24 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 32,708.64 - SALES TAX PAYABLE 22,571.98- 0--z5- PREPARED 1/09/12, 14:03:53 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2011 ------------------------------------------------------------------------- 002 SEWER CONSTRUCTION ---- ------- ------ -- --- - -- - -------------------------------- REFUNDABLE CONST BONDS 90,874.00 - UNEARNED INTEREST 16,558.46 - PROJECT RETENTION PAYABLE 767,615.03 - TOTAL LIABILITIES ------------- 96,846,286.44 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70- - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 8,969,634.51 - TOTAL FUND EQUITY 35,664,005.21 - TOTAL LIABILITIES AND FUND EQUITY 132,510,291.65- e PREPARED 1/09/12, 14:03:57 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 12/31/2011 FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 3,550,000 3,331,302 218,698- 6.2- 3,550,000 3,442,258 107,742- 3.0- 6,534,000 52.7 SEWER SERVICE CHARGES, 3,550,000 3,331,302 218,698- 6.2- 3,550,000 3,442,258 107,742- 3.0- 6,534,060 52.7 1500 MAIN LINES INSPECTION 15,416 15,826 410 2.7 92,496 33,777 58,719- 63.5- 185,000 18.3 1600 PLAN REVIEW 7,083 2,074 5,009- 70.7- 42,498 15,118 27,380- 64.4- 85,000 17.8 1900 OVERTIME INSPECTION 2,000 0 2,000- 100.0- 12,000 3,362 8,638- 72.0 - 24,000 14.0 2100 TV REINSPECTION 83 0 83- 100.0- 498 0 498 - 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 90,326 274,007- 75.2- 2,185,998 3,266,792 1,080,794 49.4 4,372,000 74.7 4100 REBATES TO DISTRICT 83 0 83- 100.0- 498 0 498- 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 21,886 24,947- 53.3- 280,998 718,206 437,208 155.6 562,000 127.8 4400 CAPACITY USE CHARGE 14,583 115,379 100,796 691.2 87,498 117,214 29,716 34.0 175,000 67.0 4501 INTEREST INCOME 22,083 125,761 103,678 469.5 132,498 191,288 58,790 44.4 265,000 72.2 4600 TAX REVENUE 1,000,000 812,601 187,399- 18.7- 1,000,000 1,181,619 181,619 18.2 6,882,000 17.2 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- 9,996 0 9,996 - 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 1,474,163 1,183,853 290,310- 19.7- 3,844,978 5,527,376 1,682,398 43.8 15,712,000 35.2 FUND TOTALS 5,024,163 4,515,155 509,008- 10.1- 7,394,978 8,969,634 1,574,656 21.3 22,246,000 40.3 a� PREPARED 1/09/12, 14:06:17 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 50& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7283 FIRE PROT SYS IMPRVMT 25,000 181,000 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 IBC PLC UPGRADES PH 2 420,000 321,000 305,886 73 80,000 45,204 57 0 114,114 7241 WET WEATHER BYPASS IMPS 3,320,000 2,818,000 3,209,610 97 5,000 333,631 673 6',800 110,390 7255 PRIMARY STRUCTURE DEMO 1,480,000 1,354,000 184,572 13 0 85,500 0 4,241 1,295,428 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 421,565 89 5,000 644 13 319 52,435 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 570,000 459,000 457,364 80 5,000 20,648 413 4,703 112,636 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 449,729 80 200,000 194,030 97 4,321 111,271 7282 PERIMETER FENCING 165,000 169,000 153,554 93 150,000 117,880 79 0 11,446 7285 PRIMARY TREATMENT RENOV 325,000 6,540,000 112,119 35 750,000 70,475 9 7,454 212,881 7288 PIPING RENOV PH 6 2,253,000 1,145,000 792,047 35 1,005,000 620,224 62 23,372 1,460,953 7289 POS SEISMIC UPGRADE 50,000 1,240,000 40,373 81 5,000 33,765 675 159 9,627 7290 OUTFALL IMPROVEMENTS -PH 6 300,000 1,085,000 229,654 17 685,000 138,450 20 48,128 70,346 7291 PUMP /BLOWER SEISMIC UPGRD 105,000 2,155,000 111,428 106 1,000,000 37,698 4 6,668 6,428- 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,164,800 83,281 83 50,000 11,737 24 9,586 16,719 7294 SEC PROCESS IMPS 50,000 1,396,000 49,367 99 5,000 16,805 336 736 633 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 37,588 31 750,000 35,871 5 1,542 82,412 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 97,973 65 50,000 96,720 193 3,503 52,027 7297 WET /DRY SCRUBBER REPLCMT 25,000 3,915,000 854 3 200,000 854 0 0 24,146 7302 PE PUMP REFURB, PH 2 25,000 0 0 0 0 0 0 0 25,000 SUB -TOTAL 13,395,000 34,959,300 9,046,385 68 5,245,000 2,406,777 46 121,532 4,348,615 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 643,041 76 725,000 506,394 70 15,262 202,959 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 1,235,000 702,078 74 100,000 58,878 59 1,062 247,922 7268 TP FACILITIES RENOV 200,000 166,000 183,953 92 12,000 20,200 168 1,260 16,047 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 16,943 68 0 16,943 '0 1,472 8,057 SUB -TOTAL : 3,805,000 3,681,000 2,697,278 71 897,000 638,100 71 19,056 1,107,722 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 560,110 86 50,000 30,067 60 2,882 89,890 7287 TP MASTER PLAN UPDATE 365,000 600,000 234,974 64 300,000 178,369 60 29,840 130,026 SUB -TOTAL : 1,015,000 1,142,000 795,084 78 350,000 208,436 60 32,722 .219,916 i i PREPARED 1/09/12, 14:06:17 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 504; OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP - THIS ALLOCATED NO PROJECT TITLE -------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET SUBSTANTIALLY COMPLETE 7248 STANDBY POWER FAC IMPRV 5,667,000 4,849,000 5,570,902 98 5,000 39,582- 792- 0 96,098 7260 SOLIDS HANDLING IMPRVS 5,520,600 5,131,500 5,506,090 100 5,000 25,566 511 0 14,510 SUB -TOTAL : 11,187,600 9,980,500 11,076,992 99 10,000 14,016- 140- 0 110,608 COMPLETED PROJECTS 7264 PRIMARY TREATMENT EXPANSN 468,085 468,085 468,086 100 5,000 66 1 0 1- SUS -TOTAL 468,085 468,085 468,086 100 5,000 66 1 0 1- UNALLOCATED AUTHORIZATIONS 604,865 0 PROGRAM CONTINGENCY 207,050 0 Treatment Plant 30,994,600 51,487,885 24,222,564 78 6,692,000 3,242,578 49 173,310 6,772,036 PREPARED 1/09/12, 14:06:17 CAPITAL IMPROVEMENT BUDGET PAGE -3 PROGRAM /GM185L4 50$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- 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 PTO- THIS FY YEAR YTD MONTH BUDGET RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 4,532 23 1,000 4,532 453 830 15,468 5947 MANHOLE REHAB 60,000 130,000 51,391 86 21,000 0 0 0 8,609 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 525,762 75 500,000 179,001 36 43,009 174,238 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,494,530 100 1,000 279,302 930 147,026 6,470 5955 SUSPENDED PIPE SUPPORT 25,000 26,000 22,826 91 1,000 13,073 307 718 2,174 5973 NO ORINDA SEWER REM PH 4 300,000 2,150,000 270,443 90 300,000 168,258 56 13,425 29,557 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 74,363 37 300,000 29,616 10 0 125,637 5982 PIPE BURST BLANKET 828,000 185,000 84,728 10 180,000 33,383 19 0 743,272 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 217,806 55 1,000 12,885 289 354 182,194 5989 S ORINDA SEWER REM PH5 2,757,000 2,167,800 1,881,837 68 1,800,000 1,090,260 61 610,589 875,163 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 2,347,424 85 1,790,000 1,721,754 96 117,462 417,256 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 REM, PH 8 2,081,700 2,030,000 1,812,642 87 1,700,000 1,409,258 83 14,376 269,058 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 2,103,000 149,767 50 300,000 149,767 50 61,056 150,233 8404 LAFAYETTE SEWER RENOV PH8 250,000 2,052,000 56,918 23 250,000 56,918 23 32,944 193,082 SUB -TOTAL : 13,779,580 25,294,700 10,191,756 74 7,166,000 5,153,846 72 1,041,789 3,587,824 REGL /COMP /URGNT /PLNG /SAFE 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 1,029,221 96 180,000 144,976 81 14,933 40,779. 5983 FERROUS PIPE COROSION CTL 30,000 31,000 27,601 92 5,000 3,135 63 0 2,399 6001 MARTINEZ FACILITIES PLAN 35,000 25,000 34,035 97 5,000 18,778 376 0 965 SUB -TOTAL 1,285,000 1,554,000 1,166,582 91 290,000 168,197 58 14,933 118,418 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 1,254,365 87 1,000 76,665. 667' 3,455 192,635 5994 LAF -P HILL RD TRUNK SEWER 2,495,000 2,411,000 2,150,917 86 1,900,000 1,745,929 92 17,555 344,083 6499 VISTA DEL ORINDA CAD 165,000 0 69,989 42 0 69,989 0 .0 95,011 8400 11 -12 DEVELOPMNT SEWERAGE 500,000 500,000 278,274 56 500,000 278,274 56 50,711 221,726 SUB -TOTAL 4,807,000 6,129,000 3,879,004 81 2,551,000 2,171,874 85 71,721 927,996 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 500,000 775,000 387,811 78 75,000 21,149 28 578 112,189 5995 SR AND MTZ BYPASS PUMPS 55,000 351,000 44,441 81 300,000 9,044 3 2,071 10,559 6003 SR PUMPING STATION UPGRAD 25,000 579,000 12,192 49 0 12,192 0 6,948 12,808 SUB -TOTAL : 580,000 1,705,000 444,444 77 375,000 42,385 11 9,597 135,556 3� PREPARED 1/09/12, 14:06:17 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM1851,4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXPCIB 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 160,000 100,000 160,538 100 55,000 43,935 80 4,587 538 - SUB -TOTAL : 160,000 100,000 160,538 100 55,000 43,935 80 4,587 538 - SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 591,503 90 13,000 15,796 122 7,805 64,497 6476 SUNNYBROOX ROAD CAD 158,900 0 139,206 88 0 500 0 500 19,694 SUB -TOTAL : 814,900 580,000 730,709 90 13,000 16,296 125 8,305 84,191 UNALLOCATED AUTHORIZATIONS 3,646,970 0 PROGRAM CONTINGENCY 545,450 0 Collection System 25,618,900 35,362,700 16,573,033 65 10,450,000 7,596,533 73 1,150,932 9,045,867 3/ PREPARED 1/09/12, 14:06:17 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 508 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT. PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 96,814 11 898,930 96,814 11 18,207 802,116 SUB -TOTAL : 898,930 898,930 96,814 11 898,930 96,814 11 18,207 802,116 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 5,565,000 5,052,000 4,847,055 87 602,000 390,561 65 172,751 717,945 8227 GDI TREATMENT PLANT 500,000 500,000 220,507 44 100,000 1,219 1 323 279,493 8232 GDI /SMMS REPLACEMENT 200,000 400,000 53,125 27 190,000 53,125 28 5,725 146,875 SUB -TOTAL 6,265,000 5,952,000 5,120,687 82 892,000 444,905 50 178,799 1,144,313 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 1,138,000 596,508 90 110,000 37,902 35 7,328 66,492 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 2,523,000 539,598 56 510,000 73,885 15 20,676 430,402 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 340,248 77 100,000 87,513 88 13,199 104,752 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 112,377 86 65,000 6,039 9 0 17,623 8230 CAPITAL LEGAL SERVICES 210,000 560,000 51,449 25 70,000 5,693 8 1,871 158,551 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 15,339 24 50,000 7,509 15 1,993 49,661 9999 CAPITAL PROJECT CLEARING 0 10,000 120,494 0 1,000 120,495 50 4,688 120,494 - SUB -TOTAL 4,273,000 7,835,500 2,794,159 65 1,584,000 344,896 22 49,755 1,478,841 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 13,933,000 13,654,000 13,957,910 100 2,025,000 2,389,799 118 143,663 24,910 - SUB -TOTAL 13,933,000 13,654,000 13,957,910 100 2,025,000 2,389,799 118 143,663 24,910 - COMPLETED PROJECTS 8511 2010 -11 EQUIP & VEHICLES 357,972 357,972 357,972 100 0 0 0 0 0 SUB -TOTAL a 357,972 357,972 357,972 100 0 0 0 0 0 UNALLOCATED AUTHORIZATIONS 1,637,198 0 PROGRAM CONTINGENCY 197,600 0 (2D PREPARED 1/09/12, 14:06:17 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM1851,4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ________________________________________________________________________________________________________ _______________________________ TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET General Improvements 27,562,700 28,698,402 22,327,542 81 5,399,930 3,276,414 61 390,424 5,235,158 33 PREPARED 1/09/12, 14:06:17 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2011 ' --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water 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 - _- URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 1,024,993 99 310,000 66,460 21 9,923 16,007 7259 RECYCLED WATER PLANNING 809,500 1,252,000 935,545 116 55,000 153,453 279 52,308 126,045- 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 226,057 98 60,000 26,681 45 8,850 3,943 7299 CONCORD LANDSCAPE PROJECT 540,000 60,000 0 0 20,000 0 0 0 540,000 SUB -TOTAL 2,640,500 2,950,000 2,196,679 83 450,000 246,594 55 71,081 443,821 UNALLOCATED AUTHORIZATIONS 335,750- 0 PROGRAM CONTINGENCY 10,750 0 Recycled Water 2,315,500 2,950,000 2,196,679 95 450,000 246,594 55 71,081 118,821 GRAND TOTAL 86,491,700 118,498,987 65,319,818 0 22,991,930 14,362,119 0 1,785,747 21,171,882 3y CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS DECEMBER, 2011 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. (2D The estimated yield as of December, 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 0.4346 % (5) The market value of the portfolio on December 30, 2011 was $57,752,512.09. 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 8/86 -2190 - - -- (1) 32,700,000 14,100,000 23,000,000 32,700,000 32,786,099.10 7,356.38 44,197.02 51,553.40 (4,400,000) 883 CITI GROUP Comm Pa 09/07/11 03/05/12 0.521 4,987,000 5,000,000 5,000,000 4,985,875.22 2,251.40 6,100.56 8,351.96 884 UNION BANK NCD 09/07/11 03/05/12 0.340 5,000,000 5,000,000 5,000,000 4,997,338.50 1,463.89 3,966.67 5,430.56 885A BNP CD 10/20/11 04/20/12 0.800 2,500,000 2,500,000 2,500,000 2,500,612.00 1,722.22 2,333.34 4,055.56 885B BNP Comm Pa 10/20/11 04/20/12 0.800 2,489,833 2,500,000 2,500,000 2,490,976.44 1,722.22 2,333.34 4,055.56 886 UBS Comm Pa 12/20/11 03/20/12 0.566 4,992,859 0 5,000,000 5,000,000 4,993,389.33 941.67 0.00 941.67 887 UBS YCD 12/20/11 06/28/12 0.805 5,000,000 0 5,000,000 5,000,000 4,998,221.50 1,341.67 0.00 1,341.67 33,000,000 (4) 57,669,692 29,100,000 (4,400,000) 57,700,000 57,752,512.09 16,799.45 58,930.93 75,730.38 (3) (5) (6) 6,135.72 6,135.72 16,799.45 65,066.65 81,866.10 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. (2D The estimated yield as of December, 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 0.4346 % (5) The market value of the portfolio on December 30, 2011 was $57,752,512.09. 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 1/09/12, 14:03:53 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2011 -- - - -- ------ 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 49,109.51 4,500,000.00 4,329.25 .00 1,009,262.70 27,220.72 .00 518,543.30- .00 .00 250.00- .00 1,000,000.00- .00 .00 .00 .00 2,400,000.00 - 1,342,208.20- .00 531,712.08 860,632.76- --- ----- - - - - -- 5,589,922.18 -------- - - - - -- -------------- 1,518,793.30- 4.071.128.88- -------------- 5,589,922.18- -------------- -------------- 36 PREPARED 01/09/12, 14:04:44 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 06/2012 PERIOD ENDING: 12/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance 8 BUDGET s 350 309 41- 11.71- 2,100 1,913 187- 8.90- 4,200 45.55 0 0 0 .00 0 1,660 1,660 .00 0 .00 0 0 0 .00 0 0 0 .00 0 _ .00 350 309 41- 11.71- 2,100 3,573 1,473 70.14 4,200 85.07 833 742 91- 10.92- 4,998 4,590 408- 8.16- 10,000 45.90 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 833 742 91- 10.92- 4.,998 4,590 408- 8.16- 10,000 45.90 483 401 82- 16.98- 2,898 2,470 428- 14.77- 5,800 42.59 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 ------ - - - - -- 401 -- - -- --- 82- 16.98- 852,898 852,470 428- .05- - 880,800 96.78 1,666 — __- ------ 1,452 - - - - -- --- 214- - - - - -- ------ 12.85- - - - - -- 859,996 ------ - - - - -- ------ 860,633 - - - - -- ---- 637 - - - -- ------ .07 - - - - -- 895,000 --- - - - - -- 96.16 37 PREPARED 01/09/12, 14:04:40 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: 12/31/2011 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance Budget Actual Variance & BUDGET & 20,833 250 20,583 98.80 124,998 18,942 106,056 84.85 250,000 7.58 2,083 34,981 32,898- 1,579.36- 12,498 88,295 75,797- 606.47- 25,000 353.18 7,083 0 7,083 100.00 42,498 5,654 36,844 86.70 85,000 6.65 29,999 35,231 5,232- 17.44- 179,994 112,891 67,103 37.28 360,000 31.36 - 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 24,996 0 24,996 100.00 50,000 .00 1,666 0 1,666 100.00 9,996 0 9,996 100.00 20,000 .00 5,832 0 5,832 100.00 34,992 0 34,992 100.00 70,000 .00 0 0 0 .00 0 0 0 .00 0 .00 5,000 0 5,000 100.00 5,000 725 4,275 85.50 10,000 7.25 416 0 416 100.00 2,496 0 2,496 100.00 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 5,416 ------ - - - - -- 0 ------- - - - - -- ------------ 5,416 100.00 - - - - -- 540,996 - - 418,821 122,175 22.58 549,500 76.22 41,247 35,231 6,016 --- ------ 14.59 - - -- 755,982 ------ - - - - -- ------ 531,712 - - - - -- 224,270 --- - - - - -- ------ 29.67 - - - - -- 979,500 --- - - - - -- 54.28 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS DECEMBER, 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. LAIF 10/99- - - - -- (1) 4,500,000 4,500,000 4,500,000 4,511,849.52 1,452.33 7,343.77 8,796.10 (3) 4,500,000 4,500,000 0 4,500,000 4,511,849.52 1,452.33 7,343.77 8,796.10 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of December, 2011 was 0.380 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.380 %. (4) The market value of the portfolio on December, 2011 was $4,511,849.52. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 311.87 311.87 1,452.33 7,655.64 9,107.97 10� PREPARED 1/09/12, 14:03:53 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 6/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2011 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS- 354,697.38 . REVENUE BOND RESERVE CASH 222,930.00 ACCRUED INTEREST A/R .00 DUE FROM R/E 49,202,843.87 DUE FROM SIC 2,960,030.37 DUE FROM S/I .00 TOTAL ASSETS 58,153,001.62 ---- --- - - - - - -- -------------- 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 5,434,555.00 - TOTAL FUND EQUITY 5,103,822.34 - TOTAL LIABILITIES AND FUND EQUITY 58,153,001.62 - -------------- -------------- PREPARED 01/09/12, 14:04:35 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: 12/31/2011 PAGE 1 ACCOUNTING PERIOD 06/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET fs 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 0 111,465 111,465 .00 108,815 111,465 2,650 2.44 217,630 51.22 5,323,090 5,323,090 0 .00 5,323,090 5,323,090 0 .00 5,323,090 100.00 5,323,090 ------------ 5,434,555 ------------- ------------ 111,465 2.09 5,431,905 --- ---- 5,434,555 ------------ 2,650 .05 5,540,720 98.08 5,323,090 5,434,555 --------- 111,465 2.09 ---- 5,431,905 ------------ 5,434,555 --------- 2,650 .05 ------------ 5,540,720 - - ------ 98.08 5 PREPARED 01/09/12, 14:04:33 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: 12/31/2011 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��