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FY 2011 — 2012
OPERATIONS & MAINTENANCE
SIX MONTH
BUDGET REVIEW
By Controller Debbie Ratcliff
Central Contra Costa Sanitary District
O &M REVENUE AND EXPENSES
SIX MONTHS ENDED DECEMBER 31, 2011
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VARIANCE
FAVORABLE
<UNFAVORABLE>
ACTUAL
BUDGET
AMOUNT °L4
TOTAL
REVENUES
$27,831,933
$27,728,232
$103,701 .4%
TOTAL
EXPENSES
$33,520,030
$35.679.646
$2,159,616 6.1%
REVENUE
OVER
($5,688,097)
($7,951,414)
$2,263,317
EXPENSE
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SIX MONTH EXPENSE VARIANCES
FAVORABLE VARIANCES:
• Labor under budget due to vacancies from retirements and unfilled positions.
$562,949
• Benefits under budget due to vacancies. $328,119
• Chemicals under budget due to delay in price increases, rebid of hypochlorite
contract, and less polymer consumption. $255,883
• Utilities under budget due to lower electrical expense in treatment plant and favorable
natural gas rates. $375,326
• Repairs and Maintenance under budget due to delay in repair Invoices and site
expenses for the new CSO facility not yet incurred due to delay in moving. $400,543
• Outside Services under budget due to deferral of services to second half and delay in
invoices. $247,078
• Other expense under budget due to expenses anticipated In the second half of year
but budgeted evenly throughout the year. $354,000
SIX MONTH EXPENSE VARIANCES
(Continued)
UNFAVORABLE VARIANCE:
• Professional and legal over budget due to higher expenses for labor
negotiations, actuarial work by John Bartel, and NPDES Permit.
($60,400)
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O &M REVENUES AND EXPENSES
FULL FISCAL YEAR PROJECTIONS 2011 - 2012
VARIANCE
FAVORABLE
<UNFAVORABLE>
PROJECTED BUDGET AMOUNT %
ACTUAL —
TOTAL $62,188,554 $62,198,705
REVENUES ($10,151) (.02)
TOTAL $64,773,102 $66.540,660 $1,767.558 2.66
EXPENSES
REVENUE
OVER ($2,584,548) ($4,341,955) $1,757,407
EXPENSE
PROJECTED FULL -YEAR EXPENSE VARIANCES
FAVORABLE VARIANCES:
• Labor under budget due to vacancies from retirements and unfilled
positions. $962,000
• Benefits under budget due to vacant positions. $1,059,000
• Chemicals under budget due to mild weather and resulting lower use of
chemicals in pumping stations, and a favorable re-bid of the hypochlorite
contract. $225,000
• Utilities under budget due to favorable natural and landfill gas prices.
$91,000
UNFAVORABLE VARIANCES:
• Outside Services over budget due to continued usage of temporary
personnel services for record retention in Administration and vacant
positions at CSO. ($84,000)
• Professional and legal over budget due to higher expenses for labor
negotiations, actuarial work by John Bartel, and NPDES Permit. ($47,000)
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