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03.c. Approve January 2012 Financials
CENTRAL CONTRA COSTA SANITARY DISTRICT February 23, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING ��J �, SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending January, 2012: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 29,254,319 28,999,895 254,424 Lower expense as retirements continue to exceed recruitments of open positions. Chemicals 1,037,652 724,276 313,376 Lower expense due to a favorable rebid of the hypochlorite contract, polymer consumption lower than budgeted due to a higher effluent quality, and a reduced usage of chemicals for the pumping stations as a result of a mild summer and fall weather conditions. Utilities 2,609,911 2,068,900 541,011 Expenses lower due to a moderate summer and fall seasons requiring less energy. Additional positive variance due to lower than anticipated commodity prices of natural and landfill gas and a delay in invoices. Repairs & Maintenance 2,062,745 1,796,244 266,501 Some expenditures not yet realized due to a 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. Outside Services 1,673,034 1,401,327 271,707 Lower due to delay in invoices for NPDES permit work Other Expenses 1,089,770 810,516 279,254 Less equipment rental expense than anticipated. Public Agency fees awaiting renewal fees in the second half of the year, but the expenses are budgeted for evenly throughout the year. Additional savings from Technical Training, Conferences and Meetings expense lower due to a delay of attendance or not attending some of the budgeted conferences. CENTRAL CONTRA COSTA SANITARY DISTRICT February 23, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING�yl — SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending January, 2012: Revenue Categories Facilities Capacity Fees Budgeted Actual 2,550,331 3,377,803 Favorable /(Unfavorable) Variance Explanation 827,472 Large payments from Safeway and a 48 -unit apartment complex in August and from two 21 -unit apartment buildings in San Ramon in September. Pump Zone Fees 327,831 721,312 393,481 Payments from a 42 -unit and a 290+ unit apartment complex. 0 FINANCIAL STATEMENT SUMMARY January, 2012 O & M Revenue Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 28,158 28,029 129 0.5% Jan -12 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 5,066 5,028 (38) 38,586 40,708 2,122 -0.8% 0 5.2% (29) Outside Services YEAR -TO -DATE Year- to- date Favorable Variance > $10K: Variance Sewer Construction Total Labor Charges 254 Revenue 9,111 Directors Fees & Expenses 44 Expense 15,811 Chemicals 313 Over /Under (6,700) Utilities 541 Repairs & Maintenance 267 Hauling & Disposal 100 Professional & Legal 0 Outside Services 272 Materials & Supplies 80 Other Expenses 279 2,150 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (29) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 2,121 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of Janaury, 2012 was 0.385 %. 9 PREPARED 2/08/12, 13:29:47 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2012 001 RUNNING EXPENSE CURRENT ASSETS CASH - 326,929.24 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 289,116.89 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,036.25 ACCOUNTS RECEIVABLE -COBRA 1,999.45 A /R -SSC DIRECT BILL 37,683.68 COMPUTER PURCHASE PROGRAM 8,715.81 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE .00 PREPAID EXPENSES 759,676.32 PREPAID RETIREMENT 6,918,777.00 SUPPLIES & MATERIAL INV 2,006,882.06 DUE FROM S/C 93,375,982.21 DUE FROM S/I 518,543.30 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 104,351,024.41 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 697,812,815.22 LIABILITIES DUE TO S/C 57,085,011.44- PREPARED 2/08/12, 13:29:47 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2012 - ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 1,009,262.70- - DUE TO DEBT FUND 49,202,843.87 - ACCOUNTS PAYABLE 896,866.74 - SALES TAX PAYABLE 35,133.61 - ACCRUED WAGES.PAYABLE 834,696.39 - 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 1,059,199.34 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,114.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 75.22 LIFE INS .44- DELTA DENTAL .00 - POST EMP. BENEFIT -OPEB 961,264.38 - CAFETERIA PLAN PAYABLE 18,180.42 - PERMIT CLEARING 20.00 WORKERS' COMP INS PAYABLE 123,988.27 ACCRUED COMPENSATED ASS. 4,469,464.94 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 65,178.04- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 149,271,594.07 - 87,666,095.51- 75,301,279.00- 270,364,806.74- 9,918,761.39- 38,586,261.89 28,158,389.30- 115,718,151.10- 582.094.664.12- -------------- 697,812,815.22- -------------- -------------- 0-�5- PREPARED 1/09/12, 14:06:28 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- .e- 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 rol PREPARED 2/08/12, 13:29:51 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ---------------------------------------- ACCOUNT TITLE BUDGET --- ACTUAL -- ------ -------------- VARIANCE - - % ---- - BUDGET ----------------------------------------------------------- ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 161,274 16,000 9.0 1,240,918 1,091,489 149,429 12.0 2,127,342 51.3 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,726,392 90,157 5.0 12,715,843 11,862,660 853,183 6.7 21,798,781 54.4 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 88,030 38,030- 76.1- 350,000 354,833 4,833- 1.4- 600,000 59.1 0105 OVERTIME 79,904 90,538 10,634- 13.3- 559,328 475,413 83,915 15.0 959,028 49.6 0106 STANDBY PAID 18,872 32,566 13,694- 72.6- 132,104 134,060 1,956- 1.5- 226,498 59.2 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 551,824- 0 551,824 -100.0 946,000- .0 SALARIES & WAGES 2,063,767 2,098,800 35,033- 1.7- 14,446,369 13,918,455 527,914 _3.7 24,765,649 56.2 0201 WORKERS' COMPENSATION 41,567 45,430 3,863- 9.3- 290,969 280,143 10,826 3.7 499,034 56.1 0202 STATE UNEMPLOYMENT INSUR 0 18,256 18,256- .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 MEDICARE 26,561 28,177 1,616- 6.1- 185,927 183,010 2,917 1.6 318,949 57.4 0204 MEDICAL AND HEALTH INSUR 658,622 627,199 31,423 4.8 4,610,354 4;487,266 123,088 2.7 7,903,688 56.8 0205 RETIREMENT CONTRIBUTION 931,976 911,965 20,011 2.1 6,523,832 5,882,581 641,251 9.8 11,183,955 52.6 0206 DEFERRED COMP. CONTRIB 117,702 136,108 18,406- 15.6- 823,914 744,676 79,238 9.6 1,412,684 52.7 0207 DENTAL INSURANCE 72,326 71,237 1,089 1.5 506,282 488,938 17,344 3.4 868,143 56.3 0208 LONG -TERM DISABILITY INS 5,945 5,367 578 9.7 41,615 36,978 4,637 11.1 71,574 51.7 0209 LIFE INSURANCE 14,046 13,102 944 6.7 98,322 89,601- 8,721 8.9 168,802. 53.1 0211 ACCRUED COMPENSATED ABS 0 8,384- 8,384 .0 0 13,515- 13,515 .0 360,000 3.8- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 606,648- 0 606,648 -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 1,848,457 66,376- 3.7- 17,011,767 16,750,008 261,759 1.5 26,284,029 63.7 0250 CAPITALIZED ADM OVERHEAD 314,831- 183,280- 131,551- 41.8 2,203,817- 1,668,568- 535,249- 24.3 3,778,069- 44.2 CAPITALIZED ADM OVERHEAD 314,831- 183,280- 131,551- 41.8 2,203,817- 1,668,568- 535,249- 24.3 3,778,069- 44.2 TOTAL LABOR CHARGES 3,531,017 3,763,977 232,960- 6.6- 29,254,319 28,999,895 254,424 .9 47,271,609 61.3 0301 DIRECTOR MEETING FEES 5,299 5,174 - 125 2.4 37,093 36,111 982 2.6 63,595 56.8 0302 BOARD TRAINING AND CONF 3,833 2,337 1,496 39.0 26,831 13,863 12,968 48.3 46,000 30.1 0303 BOARD HEALTH BENEFITS 10,201 4,413 5,788 56.7 71,407 41,840 29,567 41.4 122,422 34.2 DIRECTOR FEES & EXPENSES - 19,333 11,924 7,409 38.3 135,331 91,814 43,517 32.2 232,017 39.6 0402 LIME 18,000 18,263 263- 1.5- 137,000 98,183 38,817 28.3 227,000 43.3 0403 POLYMER 41,416 9,786 31,630 76.4 289,912 198,280 91,632 31.6 497,000 39.9 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 32,662 13,809 18,853 57.7 56,000 24.7 0406 OTHER CHEMICALS 49,999 41,287 8,712 17.4 349,997 268,271 81,726 23.4 600,000 44.7 0407 HYPOCHLORITE 32,583 19,834 12,749 39.1 228,081 145,733 82,348 36.1 391,000 37.3 CHEMICALS 146,664 89,170 57,494 39.2 1,037,652 724,276 313,376 30.2 1,771,000 40.9 0501 ELECTRICAL 77,873 86,678 8,805- 11.3- 506,978 386,352 120,626 23.8 934,500 41.3 0502 NATURAL GAS 230,915 21,951 208,964 90.5 1,616,405 1,262,325 354,080 21.9 2,771,000 45.6 0503 LAND -FILL GAS 42,833 84 -,562 41,729- 97.4- 299,831 253,457 46,374 15.5 514,000 49.3 0504 WATER 7,665 2,330 5,335 69.6 51,905 39,642 12,263 23.6 92,000 43.1 0505 TELEPHONE 19,256 17,339 1,917 10.0 134,792 127,124 7,668 5.'7 231,100 55.0 UTILITIES 378,542 212,860 165,682 43.8 2,609,911 2,068,900 541,011 20.7 4,542,600 45.5 07 PREPARED 2/08/12, 13:29:51 EXPENSE SUMMARY REPORT BY DISTRICT. PAGE 2 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 - --------------- ---- - - - - -- - - ---------`------------------------------------------------------------- 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 3,993 6,111 60.5 70,728 52,200 18,528 26.2 121,250 43.1 0602 VEHIC /EQUIP REPAIR MAINT 7,500 6,057 1,443 19.2 52,500 47,947 4,553 8.7 90,000 53.3 0603.GENERAL REPAIRS & MAINT 79,702 50,118 29,584 37.1 557,914 639,951 82,037- 14.7- 956,500 66.9 0604 OUTSIDE REPAIRS & MAINT. 160,495 319,207 158,712- 98.9- 1,123,342 839,579 283,763 25.3 1,926,100 43.6 0605 COMPUTER REPAIRS & MAINT 31,990 46,061 14,071- 44.0- 234,930 206,226 28,704 12.2 394,911 52.2 0606 REAL PROPERTY REPAIRS -3,333 1,731 1,602 48.1 23,331 10,341 12,990 55.7 40,000 25.9 REPAIRS & MAINTENANCE 293,124 427,167 134,043- 45.7- 2,062,745 1,796,244 266,501 12.9 3,528,761 50.9 0701 ASH REMOVAL 13,250 9,878 3,372 25.4 92,750 69,842 22,908 24.7 159,000 43.9 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 14,581 0 14,581 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 10,883 4,217- 63.3- 46,662 39,317 7,345 15.7 80,000 49.1 0704 JANITORIAL & REFUSE REMOV 20,667 20,725 58- .3- 144,669 142,619 2,050 1.4 248,050 57.5 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 17,500 0 17,500 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 35,932 9,097- 45,029 125.3 253,524 217,562 35,962 14.2 511,200 42.6 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 81,098 32,389 48,709 60.1 569,686 469,340 100,346 17.6 1,088,250 43.1 0801 PROFESSIONAL SERVICES 9,795 6,979 2,816 28.7 68,565 107,196 38,631- 56.3- 117,560 91.2 0802 LEGAL SERVICES -BOARD 5,166 0 5,166 100.0 36,162 40,343 4,181- 11.6- 62,000 65,,1 0803 LEGAL SERVICES -STAFF 30,087 6,208 23,879 79.4 203,143 188,893 14,250 7.0 361,100 52.3 PROFESSIONAL & LEGAL SERV 45,048 13,187 31,861 70.7 307,870 336,432 28,562- 9.3- 540,660 62.2 0901 OUTSIDE SAFETY SERVICES 9,457 4,762 4,695 49.6 69,799 44,963 24,836 35.6 121,000 37.2 0902 TECHNICAL SERVICES 198,057 185,898 12,159 6.1 1,376,399 1,100,047 276,352 20.1 2,376,850 46.3 0903 DATA PROCESSING SERVICES 400 0 400 100.0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 1,461- 4,627 146.1 167,412 147,889 19,523 11.7 318,250 46.5 0905 REPROGRAPHIC SERVICES 1,599 0 1,599 100.0 11,193 5,181 6,012 53.7 19,200 27.0 0906 RECRUITMENT 6,833 5,687 1,146 16.8 47,831 103,247 55,416- 115.9- 82,000 125.9 OUTSIDE SERVICES 219,512 194,886 24,626 11.2 1,673,034 1,401,327 271,707 16.2 2,917,700 48.0 1001 SELF-INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 16,252 10,240 6,012 37.0 113,764 82,497 31,267 27.5 195,100 42.3 1102 GASOLINE, OIL & FUEL 18,620 19,835 1,215- 6.5- 130,340 149,465 19,125- 14.7- 223,450 66.9 1103 OPERATING SUPPLIES 97,661 68,394 29,267 30.0 686,127 624,567 61,560 9.0 1- ,185,700 52.7 1104 OPERATING FUEL 4,833 0 4,833 100.0 33,831 12,091 21,740 64.3 58,000 20.8 1105 LABORATORY SUPPLIES 12,333 10,873 1,460 11.8 86,331 76,894 9,437 10.9 148,000 52.0 1106 SAFETY SUPPLIES 9,604 16,923 7,319- 76.2- 66,794 89,934 23,140- 34.6- 115,495 77.9 1108 INVENTORY OVER /SHORT 0 1,535 1,535- .0 0 2,058 2,058- .0 0 .0 MATERIALS & SUPPLIES 159,303 127,800 31,503 19.8 1,117,187 1,037,506 79,681 7.1 1,925,745 53.9 1201 RENTS & LEASES 17,331 6,886, 10,445 60.3 123,817 .63,065 60,752 49.1 213,110 29.6 1202 PUBLIC AGENCY FEES 33,121 1,514 31,607 95.4 238,847 166,795 72,052 30.2 406,735 41.0 1203 PUBLIC INFORMATION 32,540 0 32,540 100.0 227,780 177,313 50,467 -22.2 390,500 45.4 ■ PREPARED 2/08/12, 13:29:51 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------------- MONTH -TO- DATE------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,059 1,622 1,437 47.0 25,413 8,395 17,018 67.0 46,750 18.0 1205 TECH TRAIN, CONF & MEETS 26,636 10,423 16,213 60.9 183,552 117,430 66,122 36.0 313,625 37.4 1206 CERTIFICATION & LICENSES 2,648 2,688 40- 1.5- 10,980 8,382 2,598 23.7 17,178 48.8 1207 CLAIMS 841 330 511 60.8 5,087 900 4,187 82.3 10,100 8.9 1208 SUBSCRIPTION /PUBLICATION 2,753 1,118 1,635 59.4 19,771 5,776 13,995 70.8 34,148 16.9 1209 MILEAGE REIMBURSEMENTS 495 165 330 66.7 3,465 1,824 1,641 47.4 6,040 30.2 1210 PUBLIC NOTICES 411 0 411 100.0 2,877 1,524 1,353 47.0 4,950 30.8 1211 OUTSIDE ORGANIZATION FEES 22,961 164,384 141,423- 615.9- 165,727 227,964 62,237- 37.6- 286,900 79.5 1212 EMPLOYEE MEMBERSHIPS 3,043 2,980 63 2.1 22,301 18,356 3,945 17.7 38,632 47.5 1213 MISCELLANEOUS 2,688 773 1,915 71.2 18,816 11,210 7,606 40.4 32,350 34.7 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMS 5,691 0 5,691 100.0 41,337 1,582 39,755 96.2 71,300 2.2 OTHER EXPENSES 154,218 192,883 38,665- 25.1- 1,089,770 810,516 279,254 25.6 1,872,318 43.3 NET EXPENSES 5,027,859 5,066,243 38,384- .8- 40,707,505 38,586,250 2,121,255 5.2 66,540,660 58.0 TOTAL EXPENSE 5,027,859 5,066,243 38,384- .8- 40,707,505 38,586,250 2,121,255 5.2 66,540,660 58.0 09 PREPARED 2/08/12, 13:29:51 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 OBJ ---- ---- - - - - -- - -- ------- - - - - -- MONTH -TO- DATE--- ----- -- - - -------------- YEAR-TO-DATE -------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 20,833 5,407 15,426 74.0 145,831 24,349 121,482 83.3 250,000 9.7 1421 LEGAL SERVICES 6,249 0 6,249 100.0 48,743 89,020 40,277- 82.6- 85,000 104.7 1422 TECHNICAL SERVICES 9,165 0 9,165 100.0 64,155 5,654 58,501 91.2 110,000 5.1 1423 LIABILITY INSURANCE 0 0 0 .0 415,000 337,140 77,860 18.8 415,000 81.2 1424 PROPERTY INSURANCE 0 0 0 .0 118,500 80,956 37,544 31.7 118,500 68.3 1425 INSURANCE CONSULTING SVS 0 0 0 .0 0 0 0 .0 0 .0 1426 CLAIMS ADJUSTMENT 0 0 0 .0 0 0 0 .0 1,000 .0 INSURANCE PREMIUMS 36,247 5,407 30,840 85.1 792,229 537,119 255,110 32.2 979,500 54.8 NET EXPENSES 36,247 5,407 30,840 85.1 792,229 537,119 255,110 32.2 979,500 54.8 to PREPARED 2/08/12, 13:29:51 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 PREPARED 2/08/12, 13:29:50 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------- ------- - - - - ---------------------------------------------------------------- -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 427,321 470,768 43,447- 10.2- 2,991,247 2,943,692 47,555 1.6 5,127,961 57.4 EMPLOYEE BENEFITS 577,889 616,329 38,440- 6.7= 8,582,423 8,616,991 34,568- .4- 11,832,373 72.8 CAPITALIZED ADM OVERHEAD 3,699- 1,468- 2,231- 60.3 25,893- 16,036- 9,857- 38.1 44,396- 36.1 DIRECTOR FEES & EXPENSES 19,333 11,924 7,409 38.3 135,331 91,814 43,517 32.2 232,017 39.6 UTILITIES 10,490 13,031 2,541- 24.2- 73,430 86,164 12,734- 17.3- 125,900 68.4 REPAIRS & MAINTENANCE 32,730 48,498 15,768- 48.2- 239,487 206,325 33,162 13.8 403,300 51.2 PROFESSIONAL & LEGAL SERV 32,043 14,483 17,560 54.8 223,501 277,272 53,771- 24.1- 384,560 72.1 OUTSIDE SERVICES 86,262 71,551 14,711 17.1 646,684 605,652 41,032 6.3 1,211,050 50.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,617 13,210 2,407 15.4 111,736 118,188 6,452- 5.8- 201,165 58.8 OTHER EXPENSES 49,113 7,657 41,456 84.4 351,391 257,931 93,460 26.6 607,260 42.5 ADMINISTRATION 1,247,099 1,265,983 18,884- 1.5- 14,179,337 14,037,993 141,344 1.0 20,931,190 67.1 SALARIES & WAGES 465,948 476,372 10,424- 2.2- 3,261,636 3,316,339 54,703- 1.7- 5,591,440 59.3 EMPLOYEE BENEFITS 332,083, 370,706 38,623- 11.6- 2,324,581 2,453,077 128,496- 5.5- 3,985,324 61.6 CAPITALIZED ADM OVERHEAD 293,821- 170,559- 123,262- 42.0 2,056,747- 1,579,243- 477,504- 23.2 3,525,881- 44.8 UTILITIES 5,914 6,170 256- 4.3- 41,398 34,402 6,996 16.9 71,000 48.5 REPAIRS & MAINTENANCE 8,673 1,516 7,157 82.5 60,711 26,769 33,942 55.9 104,111 25.7 HAULING & DISPOSAL 37,515 6,786- 44,301 118.1 264,605 231,847 32,758 12.4 565,200 41.0 PROFESSIONAL & LEGAL SERV 8,006 1,296- 9,302 116.2 49,376 34,366 15,010 30.4 96,100 35.8 OUTSIDE SERVICES 28,922 14,652 14,270 49.3 292,454 245,021 47,433 16.2 447,100 54.8 MATERIALS & SUPPLIES OTHER EXPENSES 16,243 21,269 8,472 8,851 7,771 12,418 47.8 58.4 113,701 150,983 87,347 95,609 26,354 55,374 23.2 36.7 195,010 262,962 44.8 36.4 ENGINEERING 630,752 708,098 77,346- 12.3- 4,502,698 4,945,534 442,836- 9.8- 7,792,366 63.5 / SALARIES & WAGES 384,286 390,848 6,562- 1.7- 2,690,002 2,621,143 68,859 2.6 4,611,562 56.8 EMPLOYEE BENEFITS 292,902 286,100 6,802 2.3 2,050,314 1,954,761 95,553 4.7 3,515,264 55.6 CAPITALIZED ADM OVERHEAD 1,740- 7,147- 5,407 310.7- 12,180- 35,657- 23,477 192.8- 20,881 -170.8 - UTILITIES 7,708 11,487 3,779- 49.0- 53,456 42,345 11,111 20.8 92,500 45.8 REPAIRS & MAINTENANCE 57,817 30,128 27,689 47.9 404,719 180,980 223,739 55.3 693,850 26.1 HAULING & DISPOSAL 6,670 4,009 2,661 39.9 46,690 28,440 18,250 39.1 80,050 35.5 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 5,831 1,421 4,410 75.6 10,000 14.2 OUTSIDE SERVICES 6,760 14,691 7,931- 117.3- 47,320 61,460 14,140- 29.9- 81,150 75.7 MATERIALS & SUPPLIES 55,148 42,672 12,476 22.6 385,685 380,859 4,826 1.3 661,870 57.5 OTHER EXPENSES 17,222 9,697 7,525 43.7 119,998 71,657 48,341 40.3 201,375 35.6 COLLECTION SYSTEM OPS. 827,606 782,485 45,121 5.5 5,791,835 5,307,409 484,426 8.4 9,926,740 53.5 SALARIES & WAGES 700,306 679,346 20,960 3.0 4,902,142 4,505,805 396,337 8.1 8,403,803 53.6 EMPLOYEE BENEFITS 521,626 518,856 2,770 .5 3,651,382 3,347,226 304,156 8.3 6,260,055 53.5 CAPITALIZED ADM OVERHEAD 15,195- 4,106- 11,089- 73.0 106,365- 37,632- 68,733- 64.6 182,391- 20.6 CHEMICALS 104,998 55,480 49,518 47.2 745,990 504,631 241,359 32.4 1,271,000 39.7 UTILITIES 311,122 146,191 164,931 53.0 2,177,854 1,659,919 517,935 23.8 3,733,500 44.5 REPAIRS & MAINTENANCE 174,572 321,472 146,900- 84.1- 1,222,504 1,309,012 86,508- 7.1- 2,095,500 62.5 HAULING & DISPOSAL 35,413 33,476 1,937 5.5 247,891 198,120 49,771 20.1 425,000 46.6 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 29,162 23,373 5,789 19.9 50,000 46.7 OUTSIDE SERVICES 92,402 92,020 382 .4 646,814 456,373 190,441 29.4 1,108,900 41.2 MATERIALS & SUPPLIES 68,046 61,436 6,610 9.7 476,322 427,651 48,671 10.2 816,700 52.4 OTHER EXPENSES 64,095 166,678 102,583- 160.0- 449,765 377,117 72,648. 16.2 770,438 48.9 PREPARED 2/08/12, 13:29:50 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD. 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 - --------------------------- ------ --- --------- -- - - - - -- - ----------------------------------------------------------------------------- ------------- 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 5,166 4,249 2,519 260,851 2,070,849 81,466 56,466 0 33,690 35,981 25,553 1,690 1,972 2,010 0 238,828 5,027,859 5,066,243 9,298- .5- 14,443,461 12,771,595 4,440 5.2 601,342 531,476 1,115 1.9 403,067 377,953 376 -100.0 4,520- 2,632- 0 7,976 19.1 291,662 219,645 7,327 16.9 263,773 246,070 6,221- 32.2- 135,324 73,158 190- 12.7- 10,500 10,933 3,194 61.8 39,762 32,821 2,239 52.7 29,743 23,461 2,519 100.0 17,633 8,202 22,023 8.4 1,790,174 1,523,719 1,671,866 11.6 24,752,505 51.6 69,866 11.6 1,030,883 51.6 25,114 6.2 691,013 54.7 2,632 -100.0 4,520- .0 72,017 24.7 500,000 43.9 17,703 6.7 519,700 47.3 62,166 45.9 232,000 31.5 433- 4.1- 18,000 60.7 6,941 17.5 69,500 47.2 6,282 21.1 51,000 46.0 9,431 53.5 30,283 27.1 266,455 14.9 3,137,859 48.6 38,384- .8- 40,707,505 38,586,250 2,121,255 5.2 66,540,660 58.0 /3 PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 --- - ----- -- - -- --- ---------------------------------------- DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 93,634 92,959 675 .7 655,438 628,712 26,726 4.1 1,123,640 56.0 0102 SALARIES & WAGES -NON MGMT 291,989 287,569 4,420 1.5 2,043,923 1,934,256 109,667 5.4 3,503,921 55.2 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 88,030 38,030- 76.1- 350,000 348,364 1,636 .5 600,000 58.1 0105 OVERTIME 6,198 2,210 3,988 64.3 43,386 32,360 11,026 25.4 74,400 43.5 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 101,500- 0 101,500 -100.0 174,000- .0 SALARIES & WAGES 427,321 470,768 43,447- 10.2- 2,991,247 2,943,692 47,555 1.6 5,127,961 57.4 0201 WORKERS' COMPENSATION 2,048 2,020 28 1.4 14,336 12,539 1,797 12.5 24,622 50.9 0202 STATE UNEMPLOYMENT INSUR 0 18,256 18,256- .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 MEDICARE 4,980 5,830 850- 17.1- 34,860 34,908 48- 1- 59,833 58.3 0204 MEDICAL AND HEALTH INSUR 354,608 323,290 31,318 8.8 2,482,256 2,357,230 125,026 5.0 4,255,355 55.4 0205 RETIREMENT CONTRIBUTION 183,319 202,262 18,943- 10.3- 1,283,233 1,210,077 73,156 5.7 2,199,874 55.0 0206 DEFERRED COMP. CONTRIB 21,499 28,567 7,068- 32.9- 150,493 140,664 9,829 6.5 258,072 54.5 0207 DENTAL INSURANCE 38,672 37,679 993 2.6 270,704 258,300 12,404 4.6 464,136 55.7 0208 LONG -TERM DISABILITY INS 981 934 47 4.8 6,867 6,460 407 5.9 11,831 54.6 0209 LIFE INSURANCE 6,198 5,875 323 5.2 43,386 39,998 3,388 7.8 74,450 53.7 0211 ACCRUED COMPENSATED ABS. 0 8,384- 8,384 .0 0 13,515- 13,515 .0 360,000 3.8- 0212 BENEFIT VACANCY 34,416- 0 34,416 -100.0 240,912- 0 240,912 -100.0 413,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 1.0 4,507,200 100.0 EMPLOYEE BENEFITS 577,889 616,329 38,440- 6.7- 8,582,423 8,616,991 34,568- .4- 11,832,373 72.8 0250 CAPITALIZED ADM OVERHEAD 3,699- 1,468- 2,231- 60.3 25,893- 16,036- 9,857- 38.1 44,396- 36.1 CAPITALIZED ADM OVERHEAD 3,699- 1,468- 2,231- 60.3 25,893- 16,036- 9,857- 38.1 44,396- 36.1 0301 DIRECTOR MEETING FEES 5,299 5,174 125 2.4 37,093 36,111 982 2.6 63,595 56.8 0302 BOARD TRAINING AND CONF 3,833 2,337 1,496 39.0 26,831 13,863 12,968 48.3 46,000 30.1 0303 BOARD HEALTH BENEFITS 10,201 4,413 5,788 56.7 71,407 41,840 29,567 41.4 122,422 34.2 DIRECTOR FEES & EXPENSES 19,333 11,924 7,409 38.3 135,331 91,814 43,517 32.2 232,017 39.6 0501 ELECTRICAL 6,250 7,589 1,339- 21.4- 43,750 48,329 4,579- 10.5- 75,000 64.4 0502 NATURAL GAS 1,166 2,451 1,285- 110.2 - 8,162 8,681 519- 6.4- 14,000 62.0 0504 WATER 333 802 469 - 140.8- 2,331 3,039 708- 30.4- 4,000 76.0 0505 TELEPHONE 2,741 2,189 552 20.1 19,187 26,115 6,928- 36.1- 32,900 79.4 UTILITIES 10,490 13,031 2,541- 24.2- 73,430 86,164 12,734- 17.3- 125,900 68.4 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 2,912 0 2,912 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,898 842 5,056 85.7 41,163 5,302 35,861 87.1 70,800 7.5 0605 COMPUTER REPAIRS & MAINT 23,083 45,925 22,842- 99.0- 172,'081 190,682 18,601- 10.8- 287,500 66.3 0606 REAL PROPERTY REPAIRS 3,333 1,731 1,602 48.1 23,331 10,341 12,990 55.7 40,000 25.9 REPAIRS & MAINTENANCE 32,730 48,498 15,768- 48.2- 239,487 206,325 _ 33,162 13.8 - 403,300 51.2 0801 PROFESSIONAL SERVICES 9,795 6,979 2,816 28.7 68,565 107,196 38,631- 56.3- 117,560 91.2 0802 LEGAL SERVICES -BOARD 5,166 0 5,166 100.0 36,162 40,343 4,181- 11.6- 62,000 65.1 0803 LEGAL SERVICES -STAFF 17,082 7,504 9,578 56.1, 118,774 129,733 10,959- 9.2- 205,000 63.3 /y PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE k BUDGET ACTUAL VARIANCE % BUDGET PROFESSIONAL & LEGAL SERV 32,043 14,483 17,560 54.8 223,501 277,272 53,771- 24.1- 384,560 72.1 0901 OUTSIDE SAFETY SERVICES 6,666 2,640 4,026 60.4 46,662 38,451 8,211 17.6 80,000 48.1 0902 TECHNICAL SERVICES 70,863 63,224 7,639 10.8 496,041 425,399 70,642 14.2 850,400 50.0 0903 DATA PROCESSING SERVICES 400 0 400 100.0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 47,000 33,406 13,594 28.9 183,250 18.2 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 8,750 5,149 3,601 41.2 15,000 34.3 -0906 RECRUITMENT 6,833 5,687 1,146 16.8 47,831 103,247 55,416- 115.9- 82,000 125.9 OUTSIDE SERVICES 86,262 71,551 14,711 17.1 646,684 605,652 41,032 6.3 1,211,050 50.0 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 8,467 3,706 4,761 56.2 59,269 42,759 16,510 27.9 101,640 42.1 1103 OPERATING SUPPLIES 4,553 1,282 3,271 71.8 34,371 35,273 902- 2.6- 68,250 51.7 1106 SAFETY SUPPLIES 2,597 6,687 4,090- 157.5- 18,096 38,098 20,002- 110.5- 31,275 121.8 1108 INVENTORY OVER /SHORT 0 1,535 1,535- .0 0 2,058 2,058- .0 0 .0 MATERIALS & SUPPLIES 15,617 13,210 2,407 15.4 111,736 118,188 6,452- 5.8- 201,165 58.8 1201 RENTS & LEASES 882 219 663 75.2 8,674 6,383 2,291 26.4 15,600 40.9 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,456 768 688 47.3 2,500 30.7 1203 PUBLIC INFORMATION 31,625 0 31,625 100.0 221,375 177,313 44,062 19.9 379,500 46.7 0/j 1204 TUITION REIMBURSEMENT 499 0 499 100.0 5,493 1,789 3,704 67.4 10,000 17.9 1205 TECH TRAIN, CONF & MEETS 6,602 4,870 1,732 26.2 47,214 28,070 19,144 40.5 82,050 34.2 1206 CERTIFICATION & LICENSES 191 0 191 100.0 1,337 0 1,337 100.0 2,300 .0 1207 CLAIMS 833 330 503 60.4 5,031 900 4,131 82.1 10,000 9.0 1208 SUBSCRIPTION /PUBLICATION 565 561 4 ..7 4,455 1,768 2,687 60.3 7,810 22.6 1209 MILEAGE REIMBURSEMENTS 246 0 246 100.0 1,722 1,050 672 39.0 3,000 35.0 1210 PUBLIC NOTICES 62 0 62 100.0 434 110 324 74.7 750 14.7 1211 OUTSIDE ORGANIZATION FEES 2,433 0 .2,433 100.0 17,031 26,113 9,082- 53.3- 29,200 89.4 1212 EMPLOYEE MEMBERSHIPS 548 969 421- 76.8- 4,836 4,658 178 3.7 8,600 54.2 1213 MISCELLANEOUS 1,169 708 461 39.4 8,083 8,624 541- 6.7- 13,950 61.8 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMS 3,250 0 3,250 100.0 24,250 385 23,865 98.4 42,000 .9 OTHER EXPENSES 49,113 7,657 41,456 84.4 351,391 257,931 93,460 26.6 607,260 42.5 DEPARTMENT NET EXPENSES 1,247,099 1,265,983 18,884- 1.5- 14,179,337 14,037,993 141,344 1.0 20,931,190 67.1 PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE --------------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 41,042 25,859 15,183 37.0 287,294 224,267 63,027 21.9 492,511 45.5 0102 SALARIES & WAGES -NON MGMT 434,752 443,955 9,203- 2.1- 3,043,264 3,065,844 22,580- .7- 5,217,048 58.8 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0- 0 .0 0105 OVERTIME 9,237 6,558 2,679 29.0 64,659 26,228 38,431 59.4 110,881 23.7 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 133,581- 0 133,581 -100.0 229,000- .0 SALARIES & WAGES 465,948 476,372 10,424- 2.2- 3,261,636 3,316,339 .54,703- 1.7- 5,591,440 59.3 0201 WORKERS' COMPENSATION INS 5,952 6,588 636- 10.7- 41,664 42,463 799- 1.9- 71,487 59.4 0203 FEDERAL MEDICARE TAX 6,426 7,058 632- 9.8- 44,982 46,514 1,532- 3.4- 77,154 60.3 0204 MEDICAL & HEALTH INSUR 76,287 87,314 11,027- 14.5- 534,009 595,730 61,721- 11.6- 915,486 65.1 0205 RETIREMENT CONTRIBUTION 217,915 224,208 6,293- 2.9- 1,525,405 1,494,774 30,631 2.0 2,615,038 57.2 0206 DEFERRED COMP. CONTRIB 26,753 31,381 4,628- 17.3- 187,271 177,982 9,289 5.0 321,078 55.4 0207 DENTAL INSURANCE 9,381 - 10,524 1,143- 12.2- 65,667 70,794 5,127- 7.8- 112,602 62.9 0208 LONG -TERM DISABILITY INS 1,365 1,347 18 1.3 9,555 8,972 583 6.1 16,421 54.6 0209 LIFE INSURANCE 2,336 2,286 50 2.1 16,352 15,848 504 3.1 28,056 56.5 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332 -100.0 100,324- 0 100,324 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 370,706 38,623- 11.6- 2,324,581 2,453,077 128,496- 5.5- 3,985,324 61.6 0250 CAPITALIZED ADM OVERHEAD 293,821- 170,559- 123,262- 42.0 2,056,747- 1,579,243- 477,504- 23.2 3,525,881- 44.8 CAPITALIZED ADM OVERHEAD 293,821- 170,559- 123,262- 42.0 2,056,747- 1,579,243- 477,504- 23.2 3,525,881- 44.8 0501 ELECTRICAL 1,199 1,627 428- 35.7- 8,393 5,552 2,841 33.8 14,400 38.6 0502 NATURAL GAS 250 331 81- 32.4- 1,750 525 1,225 70.0 3,000 17.5 (p 0504 WATER 166 342 176 - 106.0- 1,162 1,315 153- 13.2- 2,000 65.8 0505 TELEPHONE 4,299 3,870 429 10.0 30,093 27,010 3,083 10.2 51,600 52.3 UTILITIES 5,914 6,170 256- 4.3- 41,398 34,402 6,996 16.9 71,000 48.5 0604 OUTSIDE REPAIRS & MAINT. 4,348 1,516 2,832 65.1 30,436 17,314 13,122 43.1 52,200 33.2 0605 COMPUTER REPAIRS & MAINT 4,325 0 4,325 100.0 30,275 9,455 20,820 68.8 51,911 18.2 REPAIRS & MAINTENANCE 8,673 1,516 7,157 82.5 60,711 26,769- 33,942 55.9 104,111 25.7 0704 JANITORIAL & REFUSE REMOV 2,499 2,344 155 6.2 17,493 15,395 2,098 12.0 30,000 51.3 0706 HAZARDOUS WASTE DISPOSAL 35,016 9,130- 44,146 126.1 247,112 216,452 30,660 12.4 500,200 43.3 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 37,515 6,786- 44,301 118.1 264,605 231,847 32,758 12.4 565,200 41.0 0803 LEGAL SERVICES -STAFF 8,006 1,296- 9,302 116.2 49,376 34,366 15,010. 30.4 96,100 35.8 PROFESSIONAL & LEGAL SERV 8,006 1,296- 9,302 116.2 49,376 34,366 15,010 30.4 96,100 35.8 _ 0902 TECHNICAL SERVICES 26,081 16,113 9,968 38.2 172,567 131,829 40,738 23.6 313,000 42.1 0904 OTHER PUBLIC AGENCY SERVS 2,500 1,461- 3,961 158.4 117,500 113,160 4,340 3.7 130,000 87.0 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 2,387 32 2,355 98.7. 4,100 .8 PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 28,922 14,652 14,270 49.3 .292,454 245,021 47,433 16.2 447,100 54.8 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 1,706 2,956 63.4 32,634 23,255 9,379 28.7 55,960 41.6 1103 OPERATING SUPPLIES 9,935 5,873 4,062 40.9 69,545 57,722 11,823 17.0 119,250 48.4 1106 SAFETY SUPPLIES 1,646 893 753 45.7 11,522 6,370 5,152 44.7 19,800 32.2 MATERIALS & SUPPLIES 16,243 8,472 7,771 47.8 - 113,701 87,347 26,354 23.2 195,010 44.8 1201 RENTS & LEASES 582 0 582 100.0 4,074 5,036 962- 23.6- 7,000 71.9 1202 PUBLIC AGENCY FEES 416 0 416 100.0 2,912 492 2,420 83.1 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 6,405 0 6,405 100.0 11,000 .0 1204 TUITION REIMBURSEMENT 1,624 1,115 509 31.3 13,368 6,099 7,269 54.4 25,500 23.9 1205 TECH TRAIN, CONF & MEETS _ 11,547 3,313 8,234 71.3 75,929 42,290 33,639 44.3 128,705 32.9 1206 CERTIFICATION & LICENSES 278 273 5 1.8 1,946 1,476 470 24.2 3,345 44.1 1208 SUBSCRIPTION /PUBLICATION 1,706 318 1,388 81.4 11,942 3,114 8,828 73.9 20,513 15.2 1209 MILEAGE REIMBURSEMENTS 121 141 20- 16.5- 847 684 163 19.2 1,490 45.9 1210 PUBLIC NOTICES -349 0 349 100.0 2,443 1,414 1,029 42.1 4,200 33.7 1211 OUTSIDE ORGANIZATION FEES 662 2,384 1,722- 260.1- 9,634 25,976 16,342- 169.6- 19,300 134.6 1212 EMPLOYEE MEMBERSHIPS 931 1,307 376- 40.4- 6,517 6,371 146 2.2 11,209 56.8 1213 MISCELLANEOUS 930 0 930 100.0 6,510 1,460 5,050 77.6 11,200 13.0 1216 PROFESSIONAL EXP REIMB. 1,208 0 1,208 100.0 8,456 1,197 7,259 85.8 14,500 8.3 OTHER EXPENSES 21,269 8,851 12,418 58.4 150,983 95,609 55,374 36.7 262,962 36.4 DEPARTMENT NET EXPENSES 630,752 708,098 77,346- 12.3- 4,502,698 4,945,534 442,836- 9.8- 7,792,366 63.5 / PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------------------------------------------------------------------------------'----------------------- 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 15,459 689- 4.7- 103,390 73,789 29,601 28.6 177,251 41.6 0102 SALARIES & WAGES -NON MGMT 354,047 355,493 1,446- .4- 2,478,329 2,389,218 89,111 3.6 4,248,620 56.2 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 24,719 14,228 10,491 42.4 173,033 122,914 50,119 29.0 296,691 41.4 0106 STANDBY PAID 5,500 5,668 168- 3.1- 38,500 35,222 3,278 8.5 66,000 53.4 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 103,250- 0. 103,250 -100.0 177,000- .0 SALARIES & WAGES 384,286 390,848 6,562- 1.7- 2,690,002 2,621,143 68,859 2.6 4,611,562 56.8 0201 WORKERS' COMPENSATION INS 11,225 10,964 261 2.3 78,575 75,365 3,210 4.1 134,768 55.9 0203 FEDERAL MEDICARE TAX 5,174 5,089 85 1.6 36,218 34,636 1,582 4.4 62,124 55.8 0204 MEDICAL & HEALTH INSUR 79,298 79,854 556- .7- 555,086 567,088 12,002- 2.2- 951,633 59.6 0205 RETIREMENT CONTRIBUTION 175,307 155,685 19,622 11.2 1,221,149 1,053,255 173,894 14.2 2,103,745 50.1 0206 DEFERRED COMP. CONTRIB 23,249 22,734 515 2.2 162,743 145,322 17,421 10.7 279,047 52.1 - 0207 DENTAL INSURANCE 8,338 8,840 502- 6.0- 58,366 59,574 1,208- 2.1- 100,104 59.5 0208 LONG -TERM DISABILITY INS 1,228 1,143 85 6.9 8,596 7,677 919 10.7 14,786 51.9 0209 LIFE INSURANCE 1,833 1,791 42 2.3 12,831 11,844 987 7.7 22,057 53.7 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 89,250- 0 89,250 -100.0 153,000- .0 EMPLOYEE BENEFITS 292,902 286,100 6,802 2.3 2,050,314 1,954,761 95,553 4.7 3,515,264 55.6 0250 CAPITALIZED ADM OVERHEAD 1,740- 7,147- 5,407 310.7- 12,180- 35,657- 23,477 192.8- 20,881 -170.8 CAPITALIZED ADM OVERHEAD 1,740- 7,147- 5,407 310.7- 12,180- 35,657 -_ 23,477 192.8- 20,881 -170.8 0501 ELECTRICAL 3,125 5,798 2,673- 85.5- 21,875 14,492 7,383 33.8 37,500 38.6 ^ 0502 NATURAL GAS 333 1,916 1,583- 475.4- 2,331 2,283 48 2.1 4,000 57.1 0504 WATER 500 0 500 100.0 3,000 638 2,362 78.7 6,000 10.6 Q�J 0505 TELEPHONE 3,750 3,773 23- .6- 26,250 24,932 1,318 5.0 45,000 55.4 UTILITIES 7,708 11,487 3,779- 49.0- 53,456 42,345 11,111 20.8 92,500 45.8 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 3,993 6,111 60.5 70,728 52,200 18,528 26.2 121,250 43.1 0602 VEHIC /EQUIP REPAIR MAINT 7,500 6,057 1,443 19.2 52,500 47,947 4,553 8.7 90,000 53.3 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 1,162 1,085 77 6.6 2,000 54.3 0604 OUTSIDE REPAIRS & MAINT 40,047 20,078 19,969 49.9 280,329 79,748 200,581 71.6 480,600 16.6 REPAIRS & MAINTENANCE 57,817 30,128 27,689 47.9 404,719 180,980 223,739 55.3 693,850 26.1 0704 JANITORIAL & REFUSE REMOV 4,170 4,009 161 3.9 29,190 28,440 750 2.6 50,050 56.8 0705 .SPOILS REMOVAL 2,500 0 2,500.100.0 17,500 0 17,500 100.0 30,000 .0 HAULING & DISPOSAL 6,670 4,009 2,661 39.9 46,690 28,440 18,250 39.1 80,050 35.5 0803 LEGAL SERVICES -STAFF 833 0 833 100.0 5,831 1,421 4,410 75.6 10,000 14.2 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 5,831 1,421 4,410 75.6 10,000 14.2 0901 OUTSIDE SAFETY SERVICES 1,041 0 1,041 100.0 7,287 0 7,287 100.0 12,500 .0 0902 TECHNICAL SERVICES 5,711 14,691 8,980- 157.2- 39,977 61,460 21,483- 53.7- 68,550 89.7 PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- ----- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------------------------------------ 0905REPROGRAPHIC SERVICES 8 0 8 100.0 56 0 56 100.0 100 .0 OUTSIDE SERVICES 6,760 14,691 7,931- 117.3- 47,320 61,460 14,140- 29.9 - 81,150 75.7 1101 OFFICE EQUIPMENT /SUPPLIES 874 1,986 1,112- 127.2- 6,118 5,071 1,047 17.1 10,500 48.3 1102 GASOLINE, OIL & FUEL 18,620 19,835 1,215- 6.5- 130,340 149,465 19,125- 14.7- 223,450 66.9 1103 OPERATING SUPPLIES 33,220 15,258 17,962 54.1 232,540 199,847 32,693 14.1 398,700 50.1 1106 SAFETY SUPPLIES 2,434 5,593 3,159- 129.8- 16,687 26,476 9,789- 58.7- 29,220 90.6 MATERIALS & SUPPLIES 55,148 42,672 12,476 22.6 385,685 380,859 4,826 1.3 661,870 57.5 1201 RENTS & LEASES 9,968 6,667 3,301 33.1 69,776 41,972 27,804 39.8 119,650 35.1 1202 PUBLIC AGENCY FEES 1,666 1,416 250 15.0 18,662 14,137 4,525 24.2 29,250 48.3 1204 TUITION REIMBURSEMENT 83 507 424- 510.8- 581 507 74 12.7 1,000 50.7 1205 TECH TRAIN, CONF & MEETS 2,880 637 2,243 77.9 20,160 11,355 8,805 43.7 34,570 32.8 1206 CERTIFICATION & LICENSES 1,516 470 1,046 69.0 3,056 1,004 2,052 67.1 3,569 28.1 1207 CLAIMS 8 0 8 100.0 56 0 56 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 406 0 406 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 - 29 100.0 203 43 160 78.8 350 12.3 1212 EMPLOYEE MEMBERSHIPS 556 0 556 100.0 3,892 1,714 2,178 56.0 6,686 25.6 1213 MISCELLANEOUS 208 0 208 100.0 1,456 925 531 36.5 2,500 37.0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 1,750 0 1,750 100.0 3,000 .0 OTHER EXPENSES 17,222 9,697 7,525 43.7 119,998 71,657 48,341 40.3 201,375 35.6 DEPARTMENT NET EXPENSES 827,606 782,485 45,121 5.5 5,791,835 5,307,409 484,426 8.4 9,926,740 53.5 349 PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 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 26,997 831 3.0 194,796 164,721 30,075 15.4 333,940 49.3 0102 SALARIES & WAGES -NON MGMT 657,989 575,383 82,606 12.6 4,605,923 4,024,176 581,747 12.6 7,895,922 51.0 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 6,469 6,469- .0 0 .0 0105 OVERTIME 36,866 64,598 27,732- 75.2- 258,062 277,444 19,382- 7.5- 442,443 62.7 0106 STANDBY PAID 5,039 12,368 7,329- 145.4- 35,273 32,995 2,278 6.5 60,498 54.5 0110 SALARY VACANCY 27,416- 0 27,416 -100.0 191,912- 0 191,912 -100.0 329,000- .0 SALARIES & WAGES 700,306 679,346 20,960 3.0 4,902,142 4,505,805 396,337 8.1 8,403,803 53.6 0201 WORKERS' COMPENSATION INS 19,808 23,468 3,660- 18.5- 138,656 133,547 5,109 3.7 237,745 56.2 0203 FEDERAL MEDICARE TAX 8,964 9,156 192- 2.1- 62,748 60,167 2,581 4.1 107,632 55.9 0204 MEDICAL & HEALTH INSUR 135,051 124,284 10,767 8.0 945,357 885,630 59,727 6.3 1,.620,678 54.6 0205 RETIREMENT CONTRIBUTION 319,171 295,945 23,226 7.3 2,234,197 1,893,904 340,293 15.2 3,830,124 49.4 0206 DEFERRED COMP. CONTRIB 41,401 48,403 7,002- 16.9- 289,807 250,281 39,526 13.6 496,879 50.4 0207 DENTAL INSURANCE 14,456 13,008 1,448 10.0 101.,192 91,471 9,721 9.6 173,542 52.7 0208 LONG -TERM DISABILITY INS 2,117 1,736 381 18.0 14,819 12,408 2,411 16.3 25,484 48.7 0209 LIFE INSURANCE 3,324 2,856 468 14.1 23,268 19,818 3,450 14.8 39,971 49.6 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 22,666- 0 22,666 -100.0 158,662- 0 158,662 -100.0 272,000- .0 EMPLOYEE BENEFITS 521,626 518,856 2,770 .5 3,651,382 3,347,226 304,156 8.3 6,260,055 53.5 0250 CAPITALIZED ADM OVERHEAD 15,195- 4,106- 11,089- 73.0 106,365- 37,632- 68,733- 64.6 182,391- 20.6 CAPITALIZED ADM OVERHEAD 15,195- 4,106- 11,089- 73.0 106,365- 37,632- 68,733- 64.6 182,391- 20.6 0402 LIME 18,000 18,263 263- 1.5- 137,000 98,183 38,817 28.3 227,000 43.3 0403 POLYMER 41,416 9,786 31,630 76.4 289,912 198,280 91,632 31.6 497,000 39.9 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 32,662 13,809 18,853 57.7 56,000 24.7 0406 OTHER CHEMICALS 8,333 7,597 736 8.8 58,335 48,626 9,709 16.6 100,000 48.6 0407 HYPOCHLORITE 32,583 19,834 12,749 39.1 228,081 145,733 82,348 36.1 391,000 37.3 CHEMICALS 104,998 55,480 49,518 47.2 745,990 504,631 241,359 32.4 1,271,000 39.7 0501 ELECTRICAL 29,166 40,068 10,902- 37.4- 204,162 103,181 100,981 49.5 350,000 29.5 0502 NATURAL GAS 229,166 17,253 211,913 92.5 1,604,162 1,250,836 353,326 22.0 2,750,000 45.5 0503 LAND -FILL GAS 42,833 84,562 41,729- 97.4- 299,831 253,457 46,374 15.5 514,000 49.3 0504 WATER 5,416 0 5,416 100.0 37,912 26,341 11,571 30.5 65,000 40.5 0505 TELEPHONE 4,541 4,308 233 5.1 31,787 26,104 5,683 17.9 54,500 47.9 UTILITIES 311,122 146,191 164,931 53.0 2,177,854 1,659,919 517,935 23.8 3,733,500 44.5 0603 GENERAL REPAIRS & MAINT 76,454 44,457 31,997 41.9 535,178 621,.032 85,854- 16.0- 917,500 67.7 0604 OUTSIDE REPAIRS & MAINT 93,536 276,879 183,343- 196.0- 654,752 681,891 27,139- 4.1- 1,122,500 60.7 0605 COMPUTER REPAIRS & MAINT 4,582 136 4,446 97.0 32,574 6,089 26,485 81.3 55,500 11.0 REPAIRS & MAINTENANCES 174,572 321,472 146,900- 84.1- 1,222,504 1,309,012 86,508- 7.1- 2,095,500 62.5 0701 ASH REMOVAL 13,250 9,878 3,372 25.4 92,750 69,842 22,908 24.7 159,000 43.9 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 14,581 0 14,581 100.0 25,000 .0 PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------- -------- ---- --- ------- ----- - - -- - --------- ----- --- -- --- - -- - -- --- ---- --- -- ----- - - ---- 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES 6,666 12,498 916 35,413 4,166 4,166 1,750 90,236 416 92,402 2,249 47,620 3,333 12,333 2,511 68,046 5,691 29,366 833 5,024 571 408 83 19,866 914 356 983 64,095 10,883 12,682 33 33,476 0 0 150 91,870 0 92,020 2,842 43,971 0 10,873 3,750 61,436 0 98 0 1,603 1,945 239 24 162,000 704 65 0 166,678 4,217- 63.3- 184- 1.5- 883 96.4 1,937 5.5 4,166 100.0 4,166 100.0 1,600 91.4 1,634- 1.8- 416 100.0 382 .4 593- 26.4- 3,649 7.7 3,333 100.0 1,460 11.8 1,239- 49.3- 6,610 9.7 5,691 100.0 29,268 99.7 833 100.0 3,421 68.1 1,374- 240.6- 169 41.4 59 71.1 142,134- 715.5- 210 23.0 291 81.7 983 100.0 102,583- 160.0- 46,662 87,486 6,412 247,891 29,162 29,162 12,250 631,652 2,912 646,814 15,743 333,340 23,331 86,331 17,577 476,322 39,837 205,562 5,831 36,168 3,997 2,856 581 139,062 6,398 2,592 6,881 449,765 39,317 7,345 15.7. 87,851 365- .4- 1,110 5,302 82.7 198,120 49,771 20.1 23,373 5,789 19.9 23,373 5,789 19.9 696 11,554 94.3 454,354 177,298 28.1 1,323 1,589 54.6 456,373 190,441 29.4 11,412 321,955 0 76,894 17,390 427,651 9,674 150,094 0 30,148 5,373 894 47 175,875 4,811 201 0 377,117 4,331 27.5 11,385 3.4 23,331 100.0 9,437 10.9 187 1.1 48,671 10.2 30,163 75.7 55,468 27.0 5,831 100.0 6,020 16.6 1,376- 34.4- 1,962 68.7 534 91.9 36,813- 26.5- 1,587 24.8 2,391 92.2 6,881 100.0 72.648 16.2 80,000 49.1 150,000 58.6 11,000 10.1 425,000 46.6 50,000, 46.7 50,000 46.7 21,000 3.3 1,082,900 42.0 5,000 26.5 1,108,900 41.2 27,000 42.3 571,500 56.3 40,000 .0 148,000 52.0 30,200 57.6 816,700 52.4 68,360 14.2 352,400 42.6 10,000 .0 61,300 49.2 6,853 78.4 4,925 18.2 1,000 4.7 238,400 73.8 11,000 43.7 4,400 4.6 11,800 .0 770,438 48.9 DEPARTMENT NET EXPENSES 2,061,551 2,070,649 9,298- .5- 14,443,461 12,771,595 1,671,866 11.6 24,752,505 51.6 (D/ PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 --------------------------------------------------------------------- DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 77,772 63,992 13,780 17.7 544,404 449,166 95,238 17.5 933,270 48.1 0105 OVERTIME 2,884 2,944 60- 2.1- 20,188 16,467 - 3,721 18.4 34,613 47.6 0106 STANDBY PAID 8,333 14,530 6,197- 74.4- 58,331 65,843 7,512- 12.9- 100,000 65.8 0110 SALARY VACANCY 3,083- 0 3,083 -100.0 21,581- 0 21,581 -100.0 37,000- .0 SALARIES & WAGES 85,906 81,466 4,440 5.2 601,342 531,476 69,866 11.6 1,030,883 51.6 0201 WORKERS' COMPENSATION INS 2,534 2,390 144 5.7 17,738 16,229 1,509 8.5 30,412 53.4 0203 FEDERAL MEDICARE TAX 1,017 1,044 27- 2.7- 7,119 6,785 334 4.7 12,206 55.6 0204 MEDICAL & HEALTH INSUR - 13,378 12,457 921 6.9 93,646 81,588 12,058 12.9 160,536 50.8 0205 RETIREMENT CONTRIBUTION 36,264 33,865 2,399 6.6 253,848 230,571 23,277 9.2 435,174 53.0 0206 DEFERRED COMP. CONTRIB 4,800 5,023 223- 4.6- 33,600 30,427 3,173 9.4 57,608 52.8 0207 DENTAL INSURANCE 1,479 1,186 293 19.8 10,353 8,799 1,554 15.0 17,759 49.5 0208 LONG -TERM DISABILITY INS 254 207 47 18.5 1,778 1,461 317 17.8 3,052 47.9 0209 LIFE INSURANCE 355 294 61 17.2 2,485 2,093 392 15.8 4,266 49.1 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100.0 17,500- 0 17,500 -100.0 30,000 - .0 EMPLOYEE BENEFITS 57,581 56,466 1,115 1.9 403,067 377,953 25,114 6.2 691,013 54.7 0250 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 2,632- 0 2,632 -100.0 4,520- .0 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 2,632- 0 2,632 -100.0 4,520- .0 0406 OTHER CHEMICALS 41,666 33,690 7,976 19.1 291,662 219,645 72,017 24.7 500,000 43.9 CHEMICALS 41,666 33,690 7,976 19.1 291,662 219,645 72,017 24.7 500,000 43.9 0� 0501 ELECTRICAL 38,133 31,596 6,537 17.1 228,798 214,798 14,000 6.1 457,600 46.9 0504 WATER 1,250 1,186 64 5.1 7,500 8,309 809- 10.8- 15,000 55.4 0505 TELEPHONE 3,925 3,199 726 18.5 27,475 22,963 4,512 16.4 47,100 48.8 UTILITIES 43,308 35,981 7,327 16.9 263,773 246,070 17,703 6.7 519,700 47.3 0603 GENERAL REPAIRS & MAINT 2,666 5,661 2,995- 112.3- 18,662 17,834 828 4.4 32,000 55.7 0604 OUTSIDE REPAIRS & MAINT. 16,666 19,892 3,226- 19.4- 116,662 55,324 61,338 52.6 200,000 27.7 REPAIRS & MAINTENANCE 19,332 25,553 6,221- 32.2- 135,324 73,158 62,166 45.9 232,000 31.5 0704 JANITORIAL & REFUSE REMOV 1,500 1,690 190- 12.7- 10,500 10,933 433- 4.1- 18,000 60.7 HAULING & DISPOSAL 1,500 1,690 190- 12.7- 10,500 10,933 433- 4.1- 18,000 60.7 0901 OUTSIDE SAFETY SERVICES 0 1,972 1,972- .0 3,600 5,816 2,216- 61.6- 7,500 77.5 0902 TECHNICAL SERVICES 5,166 0 5,166 100.0 36,162 27,005 9,157 25.3 62,000 43.6 OUTSIDE SERVICES 5,166 1,972 3,194 61.8 39,762 32,821 6,941 17.5 69,500 47.2 1103 OPERATING SUPPLIES 2,333 2,010 323 13.8 16,331 9,770 6,561 40.2 28,000 34.9 1104 OPERATING FUEL 1,500 0 1,500 100.0 10,500 12,091 1,591- 15.2- 18,000 67.2 PREPARED 2/08/12, 13:29:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 1106 SAFETY SUPPLIES 416 0 416 100.0 2,912 1,600 1,312 45.1 5,000 32.0 MATERIALS & SUPPLIES 4,249 2,010 2,239 52.7 29,743 23,461 6,282 21.1 51,000 46.0 1201 RENTS & LEASES 208 0 208 100.0 1,456 0 1,456 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 0 1,465 100.0 10,255 1,304 8,951 87.3 17,585 7.4 1204 TUITION REIMBURSEMENT 20 0 20 100.0 140 0 140 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 0 583 100.0 4,081 5,567 1,486- 36.4- 7,000 79.5 1206 CERTIFICATION & LICENSES 92 0 92 100.0 644 529 115 17.9 1,111 47.6 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 112 0 112 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 112 0 112 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 0 94 100.0 658 802 144- 21.9- 1,137 70.5 1213 MISCELLANEOUS 25 0 25 100.0 175 0 175 100.0 300 .0 OTHER EXPENSES 2,519 0 2,519 100.0 17,633 8,202 9,431 53.5 30,283 27.1 DEPARTMENT NET EXPENSES 260,851 238,828 22,023 8.4 1,790,174 1,523,719 266,455 14.9 3,137,859 48.6 e PREPARED 2/08/12, 13:29:51 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 OBJ - - ----------------- -- -------- ------- - - - - ------ -- MONTH -TO- ----- -- - ----- DATE------- - - - - -- - --- - --- -- -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 161,274 16,000 9.0 1,240,918 1,091,489 149,429 12.0 2,127,342 51.3 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,726,392 90,157 5.0 12,715,843 11,862,660 853,183 6.7 21,798,781 54.4 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 88,030 38,030- 76.1- 350,000 354,833 4,833- 1.4- 600,000 59.1 0105 OVERTIME 79,904 90,538 10,634- 13.3- 559,328 475,413 83,915 15.0 959,028 49.6 0106 STANDBY PAID 18,872 32,566 13,694- 72.6- 132,104 134,060 1,956- 1.5- 226,498 59.2 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 551,824- 0 551,824 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 153,740 122,365 44.3 1,932,735 1,393,034 539,701 27.9 3,313,357 42.0 0151 OVERTIME - 15,321 2,911 12,410 81.0 107,247 33,091 74,156 69.1 183,918 18.0 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 72,331- 0 72,331 -100.0 124,000- .0 SALARIES & WAGES 2,344,860 2,255,451 89,409 3.8 16,414,020 15,344,580 1,069,440 6.5 28,138,924 54.5 0201 WORKERS' COMPENSATION INS 43,914 46,528 2,614- 6.0- 307,398 289,114 18,284 5.9 527,283 54.8 0202 STATE UNEMPLQYMENT INSUR 0 18,256 18,256- .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 FEDERAL MEDICARE TAX 30,265 30,341 76- .3- 211,855 202,051 9,804 4.6 363,488 55.6 0204 MEDICAL & HEALTH INSUR 704,533 651,465 53,068 7.5 4,931,731 4,705,678 226,053 4.6 8,454,704 55.7 0205 RETIREMENT CONTRIBUTION 1,057,824 977,330 80,494 7.6 7,404,768 6,452,986 951,782 12.9 12,694,250 50.8 0206 DEFERRED COMP. CONTRIB 133,219 145,061 11,842- 8.9- 932,533 819,985 112,548 12.1 1,598,987 51.3 0207 DENTAL INSURANCE 77,563 74,244 3,319 4.3 542,941 515,043 27,898 5.1 931,068 55.3 0208 LONG -TERM DISABILITY INS 6,738, 5,867 871 12.9 47,166 41,394 5,772 12.2 81,169 51.0 0209 LIFE INSURANCE 15,316 13,795 1,521 9.9 107,212 95,601 11,611 10.8 184,133 51.9 0211 ACCRUED COMPENSATED ASS 0 8,384- 8,384 .0 0 13,515- 13,515 .0 360,000 3.8- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 606,648- 0 606,648 -100.0 1,040,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 1,982,708 1,954,503 28,205 1.4 18,416,156 17,678,667 737,489 4.0 28,692,282 61.6 TOTAL SALARY AND BENEFITS 4,327,568 4,209,954 117,614 2.7 34,830,176 33,023,247 1,806,929 5.2 56,831,206 58.1 B PREPARED 2/08/12, 13:29:47 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 306,999.03 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 53,200,000.00 ACCOUNTS RECEIVABLE 992,589.05 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 27,820.03 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 756,690.54 AVAD - ALHAMBRA VLY AR 1,723,194.77 DUE FROM R/E 57,085,011.44 DUE FROM S/I .00 DUE FROM DEBT FUND 4,665,595.00 TOTAL CURRENT ASSETS 117,771,983.66 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 15,810,749.06 TOTAL NET PROPERTY, PLANT & -- -- --- - - - - -- EQUIPMENT 15,810,749.06 TOTAL ASSETS 133,582,732.92 LIABILITIES DUE TO R/E 93,375,982.21 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 133,020.95 - SALES TAX PAYABLE 22,571.98- ,?S PREPARED 2/08/12, 13:29:47 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2012 002 SEWER CONSTRUCTION REFUNDABLE CONST BONDS 432,074.00 - UNEARNED INTEREST 10,552.20 - PROJECT RETENTION PAYABLE 815,972.23 - TOTAL LIABILITIES 97,777,424.66 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 9,110,937.56 - TOTAL FUND EQUITY 35,805,308.26 - TOTAL LIABILITIES AND FUND EQUITY 133,582,732.92- ( D PREPARED 1/09/12, 14:06:28 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- 6,534,000 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 1,000,000 612,601 187,399- 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 07 PREPARED 2/08/12, 13:32:10 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 -------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant -------- --------------- --- - --- - - - - -- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET. COST EST TO DATE PTD THIS FY YEAR YTD MON'T'H BUDGET REGULATORY COMPL & SAFETY 7283 FIRE PROT SYS IMPRVMT 25,000 181,000 17,314 69 175,000 986 1 - 0 7,686 7284 TP HAZARD ID /REMEDIATION 125,000 892,000 109,320 88 5,000 2,229 45 0 15,680 8213 TP SECURITY UPGRADE 162,000 184,000 12,105 8 5,000 0 0 0 149,895 SUB -TOTAL : 312,000 1,257,000 138,739 45 185,000 3,215 2 0 173,261 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 420,000 321,000 305,886 73 80,000 45,204 57 0 114,114 7241 WET WEATHER BYPASS IMPS 3,320,000 2,818,000 3,218,783 97 5,000 342,802 856 9,171 101,217 7255 PRIMARY STRUCTURE DEMO 1,480,000 1,354,000 188,408 13 0 89,336 0 3,835 1,291,592 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 422,329 89 5,000 1,412 28 767 51,671 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 570,000 459,000 459,822 81 5,000 23,101 462 2,455 110,178 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 462,363 82 200,000 206,663 103 12,633 98,637 7282 PERIMETER FENCING 165,000 169,000 153,554 93 150,000 117,880 79 0 11,446 7285 PRIMARY TREATMENT RENOV 325,000 6,540,000 116,880 36 750,000 75,235 10 4,760 208,120 7288 PIPING RENOV PH 6 2,253,000 1,145,000 923,426 41 1,005,000 751,603 75 131,380 1,329,574 7289 POB SEISMIC UPGRADE 50,000 1,240,000 42,732 86 5,000 36,123 723 2,358 7,268 7290 OUTFALL IMPROVEMENTS -PH 6 300,000 1,085,000 242,966 81 685,000 151,765 22 13,314 57,034 7291 PUMP /BLOWER SEISMIC UPGRD 105,000 2,155,000 119,898 114 1,000,000 46,167 5 8,469 14,898- 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,164,800 83,412 83 50,000 11,868 24 131 16,588 7294 SEC PROCESS IMPS 50,000 1,396,000 49,516 99 5,000 16,954 339 147 484 7295 AUX BOILER BURNER UPGRADE 120,000 .855,000 39,337 33 750,000 37,620 5 1,750 80,663 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 112,875 75 50,000 111,619 223 14,899 37,125 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 3,977 16 0 3,977 0 3,977 21,023 SUB -TOTAL 13,395,000 34,959,300 9,256,439 69 5,245,000 2,616,824 50 210,046 4,138,561 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 699,989 83 725,000 563,341 78 56,952 146,011 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 1,235,000 702,326 74 100,000 59,124 59 247 247,674 7268 TP FACILITIES RENOV 200,000 166,000 186,658 93 12,000 22,906 191 2,704 13,342 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 13,703 55 0 13,703 0 3,240- 11,297 SUB -TOTAL 3,805,000 3,681,000 2,753,939 72 897,000 694,759 78 56,663 1,051,061 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 594,152 91 50,000 64,111 128 34,038 55,848 7287 TP MASTER PLAN UPDATE 365,600 600,000 242,549 67 300,000 185,944 62 7,576 122,451 SUB -TOTAL 1,015,000 1,142,000 836,701 82 350,000 250,055 71 41,614 178,299 PREPARED 2/08/12, 13:32:10 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM1851,4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET SUBSTANTIALLY COMPLETE 7248 STANDBY POWER FAC IMPRV 5,667,000 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 5,521,251 100 5,000 40,726 815 15,161 651 - SUB -TOTAL : 11,187,600 9,980,500 11,092,153 99 10,000 1,144 11 15,161 95,447 COMPLETED PROJECTS 7264 PRIMARY TREATMENT EXPANSN 468,085 468,085 468,086 100 5,000 66 1 0 1- SUB -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 24,546,057 79 6,692,000 3,566,063 53 323,484 6,448,543 D-1119 PREPARED 2/08/12, 13:32:10 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION - 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 4,532 23 1,000 4,532 453 0 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 5,000,000 582,404 83 500,000 235,644 47 56,640 117,596 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,496,469 100 1,000 281,241 124 1,937 4,531 5955 SUSPENDED PIPE SUPPORT 90,000 26,000 24,539 27 1,000 14,785 479 1,712 65,461 5973 NO ORINDA SEWER REN PH 4 300,000 2,150,000 283,183 94 300,000 180,996 60 12,735 16,817 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 0 182,194 5989 S ORINDA SEWER REN PH5 2,757,000 2,167,800 2,152,107 78 1,800,000 1,360,530 76 270,270 604,893 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 2,579,927 93 1,790,000 1,954,258 109 232,511 184,753 5991 P.H. SEWER RENOV PH 2 400,000 2,143,300 132,194 33 10,000 0 0 0 267,806 5992 W CREEK SEWER REN, PH 8 2,081,700 2,030,000 1,823,843 88 1,700,000 1,420,458 84 11,202 257,857 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 2,103,000 223,092 74 300,000 223,092 74 73,318 76,908 8404 LAFAYETTE SEWER RENOV PH8 250,000 2,052,000 85,674 34 250,000 85,674 34 28,760 164,326 8405 S MAIN 1680 TRUNK SLPLING 260,000 405,000 10,808 4 350,000 10,808 3 10,808 249,192 SUB -TOTAL 14,104,580 25,699,700 10,891,653 77 7,516,000 5,853,741 78 699,893 3,212,927 REGL /COMP /URGNT /PLNG /SAFE 30 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 75,725 51 100,000 1,308 1 0 74,275 5965 COLLECTION SYSTM PLANNING 1,250,000 988,000 1,041,743 83 180,000 157,498 88 12,519 208,257 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 1,465,000 1,554,000 1,179,104 81 290,000 180,719 62 12,519 285,896 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 1,271,574 88 11000 93,869 387 17,203 175,426 5994 LAF -P HILL RD TRUNK SEWER 2,495,000 2,411,000 2,218,017 89 1,900,000 1,813,029 95 67,104 276,983 6499 VISTA DEL ORINDA CAD 165,000 0 134,200 81 0 134,200 0 64,211 30,800 8400 11 -12 DEVELOPMNT SEWERAGE 500,000 500,000 327,182 65 500,000 327,182 65 48,891 172,818 SUB -TOTAL 4,807,000 6,129,000 4,076,432 85 2,551,000 2,369,297 93 197,409 730,568 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 500,000 775,000 388,967 78 75,000 22,305 30 1,155 111,033 5995 SR AND MTZ BYPASS PUMPS 55,000 351,000 44,441 81 300,000 9,044 3 0 10,559 6003 SR PUMPING STATION UPGRAD 25,000 579,000 23,549 94 0 23,549 0 11,354 1,451 8406 PUMP STATION SAFETY IMPS 60,000 600,000 0 0 60,000 0 0 0 60,000 SUB -TOTAL : 640,000 2,305,000 456,957 71 435,000 54,898 13 12,509 183,043 PREPARED 2/08/12, 13:32:10 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 58& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ____ __________ _________________________________ TYPE CS Collection System ________ _________________ _ _ _ ___ _ _________ _ _ 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 PTD THIS FY YEAR YTD MONTH BUDGET OTHER PROJECTS 5997 CLAWS FACILITIES PLAN .178,000 100,000 167,389 94 55,000 50,786 92 6,851 10,611 SUB -TOTAL : 178,000 100,000 167,389 94 55,000 50,786 92 6,851 10,611 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 592,753 90 13,000 17,046 131 1,250 63,247 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 500 0 0 19,694 SUB -TOTAL : 814,900 580,000 731,959 90 13,000 17,546 135 1,250 82,941 UNALLOCATED AUTHORIZATIONS 3,063,970 0 PROGRAM CONTINGENCY 545,450 0 Collection System 25,618,900 36,367,700 17,503,494 68 10,860,000 8,526,987 79 930,431 8,115,406 3/ PREPARED 2/08/12, 13:32:10 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ------------------------ - - - --- --------------------------------------------------------------------------------------------------------- TYPE GI General Improvements 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 VEHICLES, EQUIP & FURN 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 132,892 15 898,930 132,892 15 36,079 766,038 SUB -TOTAL 898,930 898,930 132,892 15 898,930 132,892 15 36,079 766,038 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 5,565,000 5,052,000 4,873,933 88 602,000 417,439 69 26,878 691,067 8227 GDI TREATMENT PLANT 500,000 500,000 220,507 44 100,000 1,219 1 0 279,493 8232 GDI /SMMS REPLACEMENT 200,000 400,000 53,375 27 190,000 53,375 28 248 146,625 SUB -TOTAL 6,265,000 5,952,000 5,147,815 82 892,000 472,033 53 27,126 1;117,185 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 XIEWIT PARCEL DEVELOPMENT 300,000 257,000 136,162 45 30,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,138,000 601,232 91 110,000 42,627 39 4,723 61,768 8219 BOB IMPROVEMENTS 795,000 1,138,000 607,760 76 399,000 5,860 2 0 187,240 8221 POD IMPROVEMENTS PROGRAM 497,000 394,000 129,243 26 20,000 0 0 0 367,757 8223 DISTRICT PROP SAFETY IMP 30,000 124,000 13,380 45 15,000 0 0 0 16,620 8224 DIST RENTAL PROPERTY IMP 45,000 107,000 40,440 90 29,000 0 0 0 4,560 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 234,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS BOB 970,000 2,523,000 550,174 57 510,000 84,460 17 10,579 419,826 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 355,779 80 100,000 103,042 103 15,529 89,221 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 112,889 87 65,000 6,549 10 510 17,111 8230 CAPITAL LEGAL SERVICES 210,000 560,000 52,745 25 70,000 6,988 10 1,296 157,255 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 19,744 30 50,000 11,913 24 4,403 45,256 9999 CAPITAL PROJECT CLEARING 0 10,000 114,938 0 1,000 114,935 494 5,556- 114,938 - SUB -TOTAL : 4,273,000 7,835,500 2,825,647 66 1,584,000 376,374 24 31,484 1,447,353 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 14,883,000 13,654,000 14,016,923 94 2,025,000 2,448,811 121 59,018 866,077 SUB -TOTAL : 14,883,000 13,654,000 14,016,923 94 2,025,000 2,448,811 121 59,018 866,077 COMPLETED PROJECTS 8511 2010 -11 EQUIP & VEHICLES 357,972 357,972 357,972 100 0 0 0 0 0 SUB -TOTAL : 357,972 357,972 357,972 100 0 0 0 0 0 UNALLOCATED AUTHORIZATIONS 687,198 0 PROGRAM CONTINGENCY 197,600 0 (3D PREPARED 2/08/12, 13:32:10 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 - 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 ________________________________________________________________________________________________________ _______________________________ 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 ________________________________________________________________________________________________________ _______________________________ General Improvements 27,562,700 28,698,402 22,481,249 82 5,399,930 3,430,110 64 153,707 5,081,451 33 PREPARED 2/08/12, 13:32:10 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 58& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2012 TYPE RW Recycled Water 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 PTD THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 1,031,430 99 310,000 72,896 24 6,436 - 9,570 7259 RECYCLED WATER PLANNING 959,500 1,252,000 945,304 99 55,000 163,210 297 9,755 14,196 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 238,142 104 60,000 38,762 65 12,081 8,142- 7299 CONCORD LANDSCAPE PROJECT 540,000 60,000 12,733 2 20,000 12,733 64 12,733 527,267 SUB -TOTAL 2,790,500 2,950,000 2,237,693 80 450,000 287,601 64 41,005 552,807 UNALLOCATED AU'T'HORIZATIONS 3,514,250 0 PROGRAM CONTINGENCY 10,750 0 Recycled Water 6,315,500 2,950,000 2,237,693 35 450,000 287,601 64 41,005 4,077,807 GRAND TOTAL 90,491,700 119,503,987 66,768,493 0 23,401,930 15,810,761 0 1,448,627 23,723,207 (3y CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JANUARY, 2012 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2012 was 0.380 1/a (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 0.486% (5) The market value of the portfolio on January 31, 2012 was $53,223,317.57. 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. (21.66) 6,135.72 6,114.06 23,376.84 81,866.10 105,242.94 0-5- INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186 -2/90 -- (1) 28,200,000 32,700,000 (4,500,000) 28,200,000 28,246,586.32 10,340.16 51,553.40 61,893.56 883 CITI GROUP Comm Pa 09/07/11 03/05/12 0.521 4,987,000 5,000,000 5,000,000 4,987,184.83 2,251.40 8,351.96 10,603.36 884 UNION BANK NCD 09/07/11 03/05112 0.340 5,000,000 5,000,000 5,000,000 4,999,903.00 1,463.89 5,430.56 6,894.45 885A BNP CD 10120/11 04/20/12 0.800 2,500,000 2,500,000 2,500,000 2,501,658.50 1,722.22 4,055.56 5,777.78 885B BNP Comm Pa 10120111 04/20/12 0.800 2,489,833 2,500,000 2,500,000 2,492,598.22 1,722.22 4,055.56 5,777.78 886 UBS Comm Pa 12120/11 03/20/12 0.566 4,992,859 5,000,000 5,000,000 4,993,956.20 2,432.64 941.67 3,374.31 887 UBS YCD 12/20/11 06/18112 0.805 5,000,000 5,000,000 5,000,000 5,001,430.50 3,465.97 1,341.67 4,807.64 (4,500,000) (4) 53,169,692 57,700,000 0 53,200,000 53,223,317.57 23,398.50 75,730.38 99,128.88 (3) (5) (6) NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2012 was 0.380 1/a (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 0.486% (5) The market value of the portfolio on January 31, 2012 was $53,223,317.57. 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. (21.66) 6,135.72 6,114.06 23,376.84 81,866.10 105,242.94 0-5- PREPARED 2/08/12, 13:29:47 .00 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L EMPLOYMENT /POLLUTION RISK ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT 1,342,208.20 - AS OF 1/31/2012 003 SELF - INSURANCE EXPENDITURE SUMMARY 537,119.05 CURRENT ASSETS ' 862,074.59- CASH 53,178.26 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST A/R 1,452.33 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,009,262.70 DUE FROM S/C 27,220.72 DUE FROM DEBT FUND .00 TOTAL ASSETS ------- --- - --- 5,591,114.01 -- ------ - - - - -- LIABILITIES DUE TO R/E 518,543.30 - DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 5,406.97- SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 - UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,523,950.27 FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,342,208.20 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 537,119.05 REVENUE SUMMARY 862,074.59- TOTAL FUND EQUITY 4,067,163.74 -- ------ --- - -- TOTAL LIABILITIES AND FUND EQUITY 5,591,114.01- PREPARED 02/08/12, 13:32:17 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 07/2012 PERIOD ENDING: 01/31/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 350 307 43- 12.29- 2,450 2,220 230- 9.39- 4,200 52.86 0 0 0 .00 0 1,660 1,660 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 350 307 43- 12.29- 2,450 3,880 1,430 58.37 4,200 92.38 833 737 96- 11.52- 5,831 5,327 504- 8.64- 10,000 53.27 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 833 737 96- 11.52- 5,831 5,327 504- 8.64- 10,000 53.27 483 398 85- 17.60- 3,381 2,868 513- 15.17- 5,800 49.45 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 .00 483 398 85- 17.60- 853,381 852,868 513- .06- 880,800 96.83 ----- - - - - -- 1,666 ------- - - - - -- ------ 1,442 - - - --- --- 224- - - - - -- - 13.45- ---- 861,662 862,075 413 .05 895,000 96.32 (337 PREPARED 02/08/12, 13:32:15 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 07/2012 PERIOD ENDING: 01/31/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - -- -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET & 20,833 5,407 15,426 74.05 145,831 24,349 121,482 83.30 250,000 9.74 2,083 0 2,083 100.00 14,581 88,295 73,714- 505.55- 25,000 353.18 7,083 0 7,083 100.00 49,581 5,654 43,927 88.60 85,000 6.65 29,999 5,407 24,592 81.98 209,993 118,298 91,695 43.67 360,000 32.86 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 29,162 0 29,162 100.00 50,000 .00 1,666 0 1,666 100.00 11,662 0 11,662 100.00 20,000 .00 5,832 0 5,832 100.00 40,824 0 40,824 100.00 70,000 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 5,000 725 4,275 85.50 10,000 7.25 416 0 416 100.00 2,912 0 2,912 100.00 5,000 .00 0 0 0 .00 415,000 337,140 77,860 18.76 415,000 81.24 0 0 0 .00 118,500 80,956 37,544 31.68 118,500 68.32 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 1,000 .00 416 0 416 100.00 541,412 418,821 122,591 22.64 549,500 76.22 ----------- 36,247 -- ---- - - - - -- ------ 5,407 - - - --- 30,840 --- - - - - -- ------ 85.08 - - - - -- 792,229 ----- - - -- -- ------------ 537,119 255,110 --- - - - - -- ------ 32.20 - - - --- 979,500 --- - - - - -- 54.84 Gsy CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JANUARY, 2012 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - - - - - -- (1) 4,500,000 4,500,000 4,500,000 4,507,433.99 1,452.33 8,796.10 10,248.43 (3) 4,500,000 4,500,000 0 4,500,000 4,507,433.99 1,452.33 8,796.10 10,248.43 (2) (10.50) 311.87 301.37 1,441.83 9,107.97 10,549.80 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2012 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 January, 2012 was $4,507,433.99. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 2/08/12, 13:29:47 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 7/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2012 -------------------------------------------------------------------------------`---------------- --- --- ---- -- -- -- ---- --- -- - - - - -- - - -- 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 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 FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 330,732.66 REVENUE SUMMARY 5,434,555.00- TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY - ------- - - - --- 58,153,001.62 -------- ------ -------------- 53,049,179.28 - �V 5,103,822.34- -------------- 58,153,001.62- -------------- PREPARED 02/08/12, 13:32:25 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: 01/31/2012 PAGE 1 ACCOUNTING PERIOD 07/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 108,815 111,465 2,650 2.44 217,630 51.22 0 0 0 .00 5- ,323,090 5,323,090 0 .00 5,323,090 100.00 0 0 0 .00 5,431,905 5,434,555 2,650 .05 5,540,720 98.08 - -- ------ - - - - -- 0 ------- - - - - -- ------ 0 - - - - -- -- 0 -- - ---- .00 ------ - - - - -- 5,431,905 ------------ ------ 5,434,555 - - - - -- --------- 2,650 .05 ------------ 5,540,720 --- - -- 98.08 0 PREPARED 02/08/12, 13:32:22 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: 01/31/2012 PAGE 1 ACCOUNTING PERIOD 07/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance 4 Budget Actual Variance 8 BUDGET 8 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 9