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03.c. Receive February 2012 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT March 13, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF 0-- FROM: JAMIE KING 91� SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 2012: / Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 32,785,336 32,309,276 476,060 Lower expense as retirements continue to exceed recruitments of open positions. Chemicals 1,184,316 840,241 344,075 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 2,988,453 2,428,480 559,973 Expenses lower due to a moderate weather condition 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 2,355,869 1,994,560 361,309 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 1,892,146 1,552,581 339,565 Lower due to a delay in invoices for NPDES permit work Other Expenses 1,247,565 865,111 382,454 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. t -` . ^W ♦ , CENTRAL CONTRA COSTA SANITARY DISTRICT March 13, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIIFF� FROM: JAMIE KING �i�t./ I SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 2012: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees Pump Zone Fees 2,914,664 3,596,438 681,774 374,664 765,191 390,527 Large payments from Safeway, a 48 -unit apartment complex, two 21 -unit apartment buildings in San Ramon, and from a 293 -unit Highland Point Apartments. Payments from 293 -unit Highland Point Apartments. 3 FINANCIAL STATEMENT SUMMARY February, 2012 O & M Revenue Feb -12 Actual Budget Variance O & M Expenses 4,413 5,031 618 12.3% Year- to- date Favorable Variance > $10K Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Self- Insurance Expense Other Expenses Prepared by: T. Smithey j4':�j f7re-4� YEAR -TO -DATE Actual Budget Variance 28,279 28,140 139 0.5% YEAR -TO -DATE Actual Budget Variance 43,000 45,739 2,739 6.0% 476 50 344 560 361 113 0 340 121 382 2,747 0 0 0 0 0 0 0 0 0 YEAR -TO -DATE Sewer Construction Revenue 9,394 Expense 17,953 Over /Under 8,559 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of February, 2012 was 0.389°/x. PREPARED 3/08/12, 14:26:58 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------- --------- ---- ------ ---- --- --- CURRENT ASSETS CASH 352,840.26 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 199,904.26 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,884.25 ACCOUNTS RECEIVABLE -COBRA 2,010.73 A /R -SSC DIRECT BILL 9,820.87 COMPUTER PURCHASE PROGRAM 11,140.79 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE .00 PREPAID EXPENSES 763,328.67 PREPAID RETIREMENT 5,941,445.80 SUPPLIES & MATERIAL INV 2,052,641.99 DUE FROM SIC 94,004,224.23 DUE FROM S/I 518,543.30 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 103,962,467.35 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 -RECY 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 697,424,258.16 LIABILITIES DUE TO SIC 61,885,011.44- (9 PREPARED 3/08/12, 14:26:58 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2012 001 RUNNING EXPENSE - DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 49,202,843.87 - ACCOUNTS PAYABLE 405,766.16 - SALES TAX PAYABLE 35,133.61 - ACCRUED WAGES PAYABLE 834,696.33 - 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 965,774.55 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,164.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 33.16 - LIFE INS . .44- DELTA DENTAL 268.89 POST EMP. BENEFIT -OPEB 585,664.38 - CAFETERIA PLAN PAYABLE 30,161.48 - PERMIT CLEARING 16.00 - WORKERS' COMP INS PAYABLE 85,282.64 ACCRUED COMPENSATED ABS. 4,444,272.04 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 104,574.81- 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- 42,999,661.98 28,278,541.71- 119.622.841.72- 577,801,416.44- -------------- 697,424,258.16- -------------- -------------- 0 PREPARED 3/08/12, 14:27:10 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 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 4,789 3,602- 42.9- 67,128 138,462 71,334 106.3 100,700 137.5 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 26,000,000 25,766,747 233,253- .9- 48,569,200 53.1 2400 SEWER SVC CHRG- DIRECT 0 0. 0 .0 841,300 752,628 88,672- 10.5- 841,300 89.5 2500 SEWER SVC CHRG -PRIOR YEAR 2,216- 6,151- 3,935 -177.6 17,728- 14,871- 2,857 16.1- 26,600- 55.9 SEWER SERVICE CHARGES 6,175 1,362- 7,537- 122.1- 26,890,700 26,642,966 247,734- .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 22,261 8,178 58.1 112,664 152,016 39,352 34.9 169,000 90.0 1700 SEPTIC TANK DUMPING 6,083 3,698 2,385- 39.2- 48,664 35,368 13,296- 27.3- 73,000 48.4 1900 OVERTIME INSPECTION 1,083 214 869- 80.2- 8,664 7,969 695- 8.0- 13,000 61.3 2000 SIDE SEWER INSPECTION 31,250 43,444 12,194 39.0 250,000 293,016 43,016 17.2 375,000 78.1 2700 SALES 166 796 630 379.5 1,328 1,171 157- 11.8- 2,000 58.6 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 76,500 62,096 14,404- 18.8- 145,000 42.8 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 52,500 35,419 17,081- 32.5- 105,000 33.7 3200 NEW INDUSTRY PERMIT FEES 666 1,452 786 118.0 5,328 6,213 885 16.6 8,000 77.7 3301 POLLUTION PREVENTION 0 0 0 .0 11,000 14,396 3,396 30.9 22,000 65.4 3500 LEASE RENTAL INCOME 45,250 27,836 17,414- 38.5- 422,000 656,089 234,089 55.5 603,000 108.8 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 1,968 1,968 .0 2,000 98.4 3801 RECYCLED WATER 0 0 0 .0 120,000 - 174,528 54,528 45.4 240,000 72.7 4300 ANNEXATION CHARGES 1,275 2,800 1,525 119.6 10,200 11,208 1,008 9.9 15,300 73.3 4500 INTEREST INCOME 0 4 4 .0 0 730- 730- .0 108,000 .7- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 0 0 0 .0 105,000 119,877 14,877 14.2 210,000 57.1 5600 HOUSE HAZARD WASTE REIMB 3,000 5,159 2,159 72.0 24,000 35,815 11,815 49.2 769,805 4.7 6000 MISCELLANEOUS INCOME 0 13,851 13,851 .0 0 28,209 28,209 .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- 1,328 947 381- 28.7- 2,000 47.4 OTHER REVENUES 105,022 121,515 16,493 15.7 1,249,176 1,635,575 386,399 30.9 2,862,105 57.1 FUND TOTALS 111,197 120,153 8,956 8.1 28,139,876 28,278,541 138,665 .5 62,198,705 45.5 PREPARED 3/08/12, 14:27:19 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 67% OF YEAR LAPSED - ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 2/29/2012 OBJ -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 160,841 16,433 9.3 1,418,192 1,252,331 165,861 11.7 2,127,342 58.9 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,629,515 187,034 10.3 14,532,392 13,492,170 1,040,222 7.2 21,798,781 61.9 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 28,964 21,036 42.1 400,000 383,797 16,203 4.1 600,000 64.0 0105 OVERTIME 79,904 63,890 16,014 20.0 639,232 539,306 99,926 15.6 959,028 56.2 0106 STANDBY PAID. 18,872 20,113 1,241- 6.6- 150,976 154,174 3,198- 2.1- 226,498 68.1 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 630,656- 0 630,656 -100.0 946,000- .0 SALARIES & WAGES 2,063,767 1,903,323 160,444 7.8 16,510,136 15,821,778 688,358 4.2 24,765,649 63.9 0201 WORKERS' COMPENSATION 41,567 37,311 4,256 10.2 332,536 317,455 15,081 4.5 499,034 63.6 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 MEDICARE 26,561 25,073 1,488 5.6 212,488 208,076 4,412 2.1 318,949 65.2 0204 MEDICAL AND HEALTH INSUR 658,622 625,937 32,685 5.0 5,268,976 5,113,208 155,768 3.0 7,903,688 64.7 0205 RETIREMENT CONTRIBUTION 931,976 798,304 133,672 14.3 7,455,808 6,680,885 774,923 10.4 11,183,955 59.7 0206 DEFERRED COMP. CONTRIB 117,702 112,628 5,074 4.3 941,616 857,302 84,314 9.0 1,412,684 60.7 0207 DENTAL INSURANCE 72,326 69,647 2,679 3.7 578,608 558,583 20,025 3.5 868,143 64.3 0208 LONG -TERM DISABILITY INS 5,945 5,159 786 13.2 47,560 42,138 5,422 11.4 71,574 58.9 0209 LIFE INSURANCE 14,046 12,797 1,249 8.9 112,368 102,401 9,967 8.9 168,802 60.7 0211 ACCRUED COMPENSATED ABS 0 23,709- 23,709 .0 0 37,223- 37,223 .0 360,000 10.3- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 693,312- 0 693,312 -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 1,663,147 118,934 6.7 18,793,848 18,413,155 380,693 2.0 26,284,029 70.1 0250 CAPITALIZED ADM OVERHEAD 314,831- 257,089- 57,742- 18.3 2,518,648- 1,925,657- 592,991- 23.5 3,778,069- 51.0 CAPITALIZED ADM OVERHEAD 314,831- 257,089- 57,742- 18.3 2,518,648- 1,925,657- 592,991- 23.5 3,778,069- 51.0 TOTAL LABOR CHARGES 3,531,017 3,309,381 221,636 6.3 32,785,336 32,309,276 476,060 1.5 47,271,609 68.3 0301 DIRECTOR MEETING FEES 5,299 8,244 2,945- 55.6- 42,392 44,355 1,963- 4.6- 63,595 69.7 0302 BOARD TRAINING AND CONF 3,833 600 3,233 84.3 30,664 14,463 16,201 52.8 46,000 31.4 0303 BOARD HEALTH BENEFITS 10,201 4,455 5,746 56.3 81,608 46,295 35,313 43.3 122,422 37.8 DIRECTOR FEES & EXPENSES 19,333 13,299 6,034 31.2 154,664 105,113 49,551 32.0 232,017 45.3 0402 LIME 18,000 10,110 7,890 43.8 155,000 108,294 46,706 30.1 227,000 47.7 0403 POLYMER 41,416 45,139 3,723- 9.0- 331,328 243,419 87,909 26.5 497,000 49.0 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 37,328 13,809 23,519 63.0 56,000 24.7 0406 OTHER CHEMICALS 49,999 52,147 2,148- 4.3- 399,996 320,418 79,578 19.9 600,000 53.4 0407 HYPOCHLORITE 32,583, 8,567 24,016 73.7 260,664 154,301 106,363 40.8 391,000 39.5 CHEMICALS - 146,664 115,963 30,701 20.9 1,184,316 840,241 344,075 29.1 1,771,000 47.4 0501 ELECTRICAL 77,873 72,865 5,008 6.4 584,851 459,217 125,634 21.5 934,500 49.1 0502 NATURAL GAS 230,915 219,215 11,700 5.1 1,847,320 1,481,540 365,780 19.8 2,771,000 53.5 0503 LAND -FILL GAS 42,833 34,415 8,418 19.7 342,664 287,873 54,791 16.0 514,000 '56.0 0504 WATER 7,665 10,526 2,861- 37.3- 59,570 50,168 9,402 15.8 92,000 54.5 0505 TELEPHONE 19,256 22,559 3,303- 17.2- 154,048 149,682 4,366 2.8 231,100 64.8 UTILITIES 378,542 359,580 18,962 5.0 2,988,453 2,428,480 559,973 18.7 4,542,600 53.5 07 PREPARED 3/08/12, 14:27:19 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------7----------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 9,564 540 5.3 80,832 61,764 19,068 23.6 121,250 50.9 0602 VEHIC /EQUIP REPAIR MAINT 7,500 10,814 3,314- 44.2- 60,000 58,761 1,239 2.1 90,000 65.3 0603 GENERAL REPAIRS & MAINT 79,702 58,093 21,609 27.1 637,616 698,042 60,426- 9.5- 956,500 73.0 0604 OUTSIDE REPAIRS & MAINT. 160,495 83,568 76,927 47.9 1,283,837 923,147 360,690 28.1 1,926,100 47.9 0605 COMPUTER REPAIRS & MAINT 31,990 35,264 3,274- 10.2- 266,920 241,491 25,429 9.5 394,911 61.2 0606 REAL PROPERTY REPAIRS 3,333 1,014 2,319 69.6 26,664 11,355 15,309 57.4 40,000 28.4 REPAIRS & MAINTENANCE 293,124 198,317 94,807 32.3 2,355,869 1,994,560 361,309 15.3 3,528,761 56.5 0701 ASH REMOVAL 13,250 12,554 696 5.3 106,000 82,396 23,604 22.3 159,000 51.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 16,664 0 16,664 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 4,384 2,282 34.2 53,328 43,700 9,628 18.1 80,000 54.6 0704 JANITORIAL & REFUSE REMOV 20,667 22,529 1,862- 9.0- 165,336 165,148 188 .1 248,050 66.6 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 20,000 0 20,000 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 35,932 29,050 6,882 19.2 289,456 246,612 42,844 14.8 511,200 48.2 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 81,098 68,517 12,581 15.5 650,784 537,856 112,928 17.4 1,088,250 49.4 0801 PROFESSIONAL SERVICES 9,795 20,446- 30,241 308.7 78,360 86,750 8,390- 10.7- 117,560 73.8 0802 LEGAL SERVICES -BOARD 5,166 5,122 44 .9 41,328 45,465 4,137- 10.0- 62,000 73.3 0803 LEGAL SERVICES -STAFF 30,087 40,054 9,967- 33.1- 233,230 228,951 4,279 1.8 361,100 63.4 PROFESSIONAL & LEGAL SERV 45,048 24,730 20,318 45.1 352,918 361,166 8,248- 2.3- 540,660 66.8 0901 OUTSIDE SAFETY SERVICES _ 9,457 2,250 7,207 76.2 79,256 47,213 32,043 40.4 121,000 39.0 0902 TECHNICAL SERVICES 198,057 139,904 58,153 29.4 1,574,456 1,239,950 334,506 21.2 2,376,850 52.2 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 1,701 1,465 46.3 170,578 149,589 20,989 12.3 318,250 47.0 0905 REPROGRAPHIC SERVICES 1,599 0 1,599 100.0 12,792 5,181 7,611 59.5 19,200 27.0 0906 RECRUITMENT 6,833 7,401 568- 8.3- 54,664 110,648 55,984- 102.4- 82,000 134.9 OUTSIDE SERVICES 219,112 151,256 67,856 31.0 1,892,146 1,552,581 339,565 17.9 2,917,700 53.2 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 16,252 571 15,681 96.5 130,016 83,067 46,949 36.1 195,100 42.6 1102 GASOLINE, OIL & FUEL 18,620 12,976 5,644 30.3 148,960 162,440 13,480- 9.0- 223,450 72.7 1103 OPERATING SUPPLIES 97,661 73,820 23,841 24.4 783,788 698,385 85,403 10.9 1,185,700 58.9 1104 OPERATING FUEL 4,833 0 4,833 100.0 38,664 12,091 26,573 68.7 58,000 20.8 1105 LABORATORY SUPPLIES 12,333 16,815 4,482- 36.3- 98,664 93,710 4,954 5.0 148,000 63.3 1106 SAFETY SUPPLIES 9,604 13,099 3,495- 36.4- 76,398 103,035 26,637- 34.9- 115,495 89.2 1108 INVENTORY OVER /SHORT 0 496 496- .0 0 2,554 2,554- .0 0 .0 MATERIALS & SUPPLIES 159,303 117,777 41,526 26.1 1,276,490 1,155,282 121,208 9.5 1,925,745 60.0 1201 RENTS & LEASES 17,331 10,548 6,783 39.1 141,148 73,613 67,535 47.8 213,110 34.5 1202 PUBLIC AGENCY FEES 33 -,121 12,534 20,587 62.2 271,968 179,329 92,639 34.1 406,735 44.1 1203 PUBLIC INFORMATION 32,540 4,946 27,594 84.8 260,320 182,259 78,061 30.0 390,500 46.7 PREPARED 3/08/12, 14:27:19 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 OBJ ----------- ------ ----- ------ --- ---- - -- - -- MONTH -TO- DATE-- ----- - - - --- -- --- --- - - -- -- YEAR -TO- DATE-- --- --- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,059 730 2,329 76.1 28,472 9,125 19,347 68.0 46,750 19.5 1205 TECH TRAIN, CONF & MEETS 25,636 14,211 11,425 44.6 209,188 131,644 77,544 37.1 313,625 42.0 1206 CERTIFICATION & LICENSES 1,225 1,051 174 14.2 12,205 9,433 2,772 22.7 17,178 54.9 1207 CLAIMS 841 300 541 64.3 5,928 1,200 4,728 79.8 10,100 11.9 1208 SUBSCRIPTION /PUBLICATION 2,753 900 1,853 67.3 22,524 6,676 15,848 70.4 34,148 19.6 1209 MILEAGE REIMBURSEMENTS 495 155 340 68.7 3,960 1,978 1,982 50.1 .6,040 32.7 1210 PUBLIC NOTICES 411 464 53- 12.9- 3,288 1,9.87 1,301 39.6 4,950 40.1 1211 OUTSIDE ORGANIZATION FEES 28,961 6,206 22,755 78.6 194,688 234,170 39,482- 20.3- 286,900 81.6 1212 EMPLOYEE MEMBERSHIPS 3,043 1,239 1,804 59.3 25,344 19,595 5,749 22.7 38,632 50.7 1213 MISCELLANEOUS 2,688 1,307 1,381 51.4 21,504 12,520 8,984 41.8 32,350 38.7 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 5,691 0 5,691 100.0 47,028 1,582 45,446 96.6 71,300 2.2 OTHER EXPENSES 157,795 54,591 103,204 65.4 1,247,565 865,111 382,454 30.7 1,872,318 46.2 NET EXPENSES 5,031,036 4,413,411 617,625 12.3 45,738,541 42,999,666 2,738,875. 6.0 66,540,660 64.6 TOTAL EXPENSE 5,031,036 4,413,411 617,625 12.3 45,738,541 42,999,666 2,738,875 6.0 66,540,660 64.6 PREPARED 3/08/12, 14:27:19 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 2/29/2012 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1420 LOSSES 20,833 0 20,833 100.0 166,664 24,349 142,.315 85.4 250,000 9.7 1421 LEGAL SERVICES 6,249 1,576 4,673 74.8 54,992 90,596 35,604- 64.7- 85,000 106.6 1422 TECHNICAL SERVICES 9,165 835 8,330 90.9 73,320 6,490 66,830 91.1 110,000 5.9 1423 LIABILITY INSURANCE 0 0 0 .0 415,000 337,140 77,860 18.8 415,000 81.2 1424 PROPERTY INSURANCE 0 673 673- .0 118,500 81,629 36,871 31.1 118,500 68.9 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 3,084 33,163 91.5 828,476 540,204 288,272 34.8 979,500 55.2 NET EXPENSES 36,247 3,084 33,163 91.5 828,476 540,204 288,272 34.8 979,500 55.2 /U PREPARED 3/08/12, 14:27:19 SELF INSURANCE EXPENSE REPORT - .PAGE 5 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 --------- ---- ---- ---- ------- 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 922,898 1,131,295 208,397 -22.6- 1,253,631 1,462,028 208,397- 16.6- 1,888,601 77.4 OTHER EXPENSES 922,898 1,131,295 208,397- 22.6- 1,253,631 1,462,028 208,397- 16.6- 1,919,374 76.2 NET EXPENSES 922,898 1,131,295 208,397- 22.6- 1,253,631 1,462,028 208,397- 16.6- 1,919,374 76.2 3 PREPARED 3/08/12, 14:27:18 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND - ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ---- --------- - - - - -- - --------------------------------------------------------------------------------------------------------------- ------------- MONTH -TO- DATE-- ----- -- - - -- ----- --- - - - - -- YEAR-TO-DATE- ----- -- --- - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 427,321 409,425 17,896 4.2 3,418,568 3,353,116 65,452 1.9 5,127,961 65.4 EMPLOYEE BENEFITS 577,889 546,373 31,516 5.5 9,160,312 9,163,369 3,057- .0 11,832,373 77.4 CAPITALIZED ADM OVERHEAD 3,699- 2,097- 1,602- 43.3 29,592- 18,133- 11,459- 38.7 44,396- 40.8 DIRECTOR FEES & EXPENSES 19,333 13,299 6,034 31.2 154,664 105,113 49,551 32.0 232,017 45.3 UTILITIES 10,490 13,398 2,908- 27.7- 83,920 99,562 15,642- 18.6- 125,900 79.1 REPAIRS & MAINTENANCE 32,730 23,903 8,827 27.0 272,217 230,228 41,989 15.4 403,300 57.1 PROFESSIONAL & LEGAL SERV 32,043 9,498 22,545 70.4 255,544 286,771 31,227- 12.2- 384,560 74.6 OUTSIDE SERVICES 85,862 93,843 7,981- 9.3- 732,546 699,494 33,052 4.5 1,211,050 57.8 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,617 10,147 5,470 35.0 127,353 128,336 983- 8- 201,165 63.8 OTHER EXPENSES 49,113 21,275 27,838 56.7 400,504 279,209 121,295 30.3 607,260 46.0 ADMINISTRATION 1,246,699 1,139;064 107,635 8.6 15,426,036 15,177,065 248,971 1.6 20,931,190 72.5 SALARIES & WAGES 465,948 393,678 72,270 15.5 3,727,584 3,710,017 17,567 .5 5,591,440 66.4 EMPLOYEE BENEFITS 332,083 293,216 38,867 11.7 2,656,664 2,746,293 89,629- 3.4- 3,985,324 68.9 CAPITALIZED ADM OVERHEAD 293,821- 241,844- 51,977- 17.7 2,350,568- 1,821,087- 529,481- 22.5 3,525,881- 51.6 UTILITIES 5,914 3,922 1,992 33.7 47,312 38,324 8,988 19.0 71,000 54.0 REPAIRS & MAINTENANCE 8,673 616 8,057 92..9 69,384 27,385 41,999 60.5 104,111 26.3 HAULING & DISPOSAL 37,515 31,110 6,405 17.1 302,120 262,957 39,163 13.0 565,200 46.5 PROFESSIONAL & LEGAL SERV 8,006 8,947 941- 11.8- 57,.382 43,314 14,068 24.5 96,100 45.1 OUTSIDE SERVICES 28,922 15,596 13,326 46.1 321,376 260,617 60,759 18.9 447,100 58.3 MATERIALS & SUPPLIES 16,243 9,040 7,203 44.3 129,944 96,387 33,557 25.8 195,010 49.4 OTHER EXPENSES 26,269 5,607 20,662 78.7 177,252 101,217 76,035 42.9 262,962 38.5 ENGINEERING 635,752 519,888 115,864 18.2 5,138,450 5,465,424 326,974- 6.4- 7,792,366 70.1 SALARIES & WAGES 384,286 387,546 3,260- .8- 3,074,288 3,008,687 65,601 2.1 4,611,562 65.2 EMPLOYEE BENEFITS 292,902 298,425 5,523- 1.9- 2,343,216 2,253,182 90,034 3.8 3,515,264 64.1 CAPITALIZED ADM OVERHEAD 1,740- 6,867- 5,127 294.7- 13,920- 42,524- 28,604 205.5- 20,881 -203.6 UTILITIES 7,708 9,118 1,410- 18.3- 61,164 51,463 9,701 15.9 92,500 55.6 REPAIRS & MAINTENANCE 57,817 54,669 3,148 5.4 . 462,536 235,649 .226,887 49.1 693,850 34.0 HAULING & DISPOSAL 6,670 5,560 1,110 16.6 53,360 34,000 19,360 36.3 80,050 42.5 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 6,664 1,560 5,104 76.6 10,000 15.6 OUTSIDE SERVICES 6,760 3,728 3,032 44.9 54,080 65,188 11,108- 20.5- 81,150 80.3 MATERIALS & SUPPLIES 55,148 48,354 6,794 12.3 440,833 429,211 11,622 2.6 661,870 64.8 OTHER EXPENSES 15,799 10,052 5,747 36.4 135,797 81,709 54,088 39.8 201,375 40.6 COLLECTION SYSTEM OPS. 826,183 810,723 15,460 1.9 6,618,018 6,118,125, 499,893 7.6 9,926,740 61.6 SALARIES & WAGES 700,306 637,820 62,486 8.9 5,602,448 5,143,628 458,820 8.2 8,403,803 61.2 EMPLOYEE BENEFITS 521,626 472,824 48,802 9.4 4,173,008 3,820,048 352,960 8.5 6,260,055 61.0 CAPITALIZED ADM OVERHEAD 15,195- 6,281- 8,914- 58.7 121,560- 43,913- 77,647- 63.9 182,391- 24.1 CHEMICALS 104,998 72,001 32,997 31.4 850,988 576,634 274,354 32.2 1,271,000 45.4 UTILITIES 311,122 280,533 30,589 9.8 2,488,976 1,940,453 548,523 22.0 3,733,500 52.0 REPAIRS & MAINTENANCE 174,572 111,065 63,507 36.4 1,397,076 1,420,076 23,000- 1.6- 2,095,500 67.8 HAULING & DISPOSAL 35,413 30,282 5,131 14.5 283,304 228,401 54,903 19.4 425,000 53.7 PROFESSIONAL & LEGAL SERV 4,166 6,147 1,981- 47.6- 33,328 29,521 3,807 11.4 50,000 59.0 OUTSIDE SERVICES 92,402 35,539 56,863 61.5 739,216 491,911 247,305 33.5 1,108,900 44.4 MATERIALS & SUPPLIES 68,046 48,710 19,336 28.4 544,368 476,361 68,007 12.5 816,700 58.3 OTHER EXPENSES 64,095 17,207 46,888 73.2 513,860 394,324 119,536 23.3 770,438 51.2 (2 PREPARED 3/08/12, 14:27:18 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 8./2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ------------------------------------------------------------------------------------------------------------------------------------ ------------- 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 1,705,847 74,854 52,309 0 43,962 52,609 8,064 1,565 2,550 1,526 450 237,889 355,704 17.3 16,505,012 14,477,444 11,052 12.9 687,248 606,330 5,272 9.2 460,648 430,263 376 -100.0 3,008- 0 2,296- 5.5- 333,328 263,607 9,301- 21.5- 307,081 298,678 11,268 58.3 154,656 81,222 65- 4.3- 12,000 12,498 2,616 50.6 44,928 35,371 2,723 64.1 33,992 24,987 2,069 82.1 20,152 8,652 22,962 8.8 2,051,025 1,761,608 2,027,568 12.3 24,752,505 58.5 80,918 11.8 1,030,883 58.8 30,385 6.6 691,013 62.3 3,008 -100.0 4,520- .0 69,721 20.9 500,000 52.7 8,403 2.7 519,700 57.5 73,434 47.5 232,000 35.0 498- 4.2- 18,000 69.4 9,557 21.3 69,500 50.9 9,005 26.5 51,000 49.0 11,500 57.1 30,283 28.6 289,417 14.1 3,137,859 56.1 5,031,036 4,413,411 617,625 12.3 45,738,541 42,999,666 2,738,875 6.0 66,540,660 64.6 /3 PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 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. 0102 SALARIES & WAGES -NON MGMT 0103 COMP ABS- ACCRUAL PAYMENTS 0105 OVERTIME 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION 0202 STATE UNEMPLOYMENT INSUR 0203 MEDICARE 0204 MEDICAL AND HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS. 0212 BENEFIT VACANCY 0213 OPEB CONTRIBUTION EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF 93,634 291,989 50,000 6,198 14,500- 427,321 2,048 0 4,980 354,608 183,319 21,499 38,672 981 6,198 0 34,416- 0 577,889 3,699 - 3,699- 5,299 3,833 10,201 19,333 6,250 1,166 333 2,741 10,490 92,826 281,186 28,964 6,449 0 409,425 1,912 0 4,913 326,782 168,457 23,727 37,506 931 5,854 23,709- 0 0 546,373 2,097 - 2,097- 8,244 600 4,455 13,299 7,222 2,263 0 3,913 13,398 808 .9 10,803 3.7 21,036 42.1 251- 4.0- 14,500 -100.0 17,896 4.2 136 6.6 0 .0 67 1.3 27,826 7.8 14,862 8.1 2,228- 10.4- 1,166 3.0 50 5.1 344 5.6 23,709 .0 34,416 -100.0 0 .0 31,516 5.5 1,602- 43.3 1,602- 43.3 2,945- 55.6- 3,233 84.3 5,746 56.3 6,034 31.2 972- 15.6- 1,097- 94.1- 333 100.0 1,172- 42.8- 2,908- 27.7- 749,072 2,335,912 400,000 49,584 116,000- 3.418.568 16,384 30,000 39,840 2,836,864 1,466,552 171,992 309,376 7,848 49,584 0 275,328- 4,507,200 9,160,312 29,592 - 29,592- 42,392 30,664 81,608 154,664 50,000 9,328 2,664 21,928 83,920 721,538 2,215,441 377,328 38,809 0 3,353,116 14,453 63,130 39,818 2,684,013 1,378,538 164,388 295,806 7,393 45,853 37,223- 0 4,507,200 9,163,369 18,133 - 18,133- 44,355 14,463 46,295 105,113 55,551 10,944 3,039 30,028 99,562 416 0 416 100.0 3,328 0 5,898 4,142 1,756 29.8 47,061 9,444 23,083 18,747 4,336 18.8 195,164 209,429 3,333 1,014 2,319 69.6 26,664 11,355 32,730 23,903 8,827 27.0 272,217 230,228 9,795 20,446- 30,241 308.7 78,360 86,750 5,166 5,122 44 .9 41,328 45,465 17,082 24,822 7,740- 45.3- 135,856 154,556 27,534 3.7 1,123,640 64.2 120,471 5.2 3,503,921 63.2 22,672 5.7 600,000 62.9 10,775 21.7 74,400 52.2 116,000 -100.0 174,000- .0 65,452 1.9 5,127,961 65.4 1,931 11.8 24,622 58.7 33,130- 110.4- 30,000 210.4 22 .1 59,833 66.5 152,851 5.4 4,255,355 63.1 88,014 6.0 2,199,874 62.7 7,604 4.4 258,072 63.7 13,570 4.4 464,136 63.7 455 5.8 11,831 62.5 3,731 7.5 74,450 61.6 37,223 .0 360,000 10.3- 275,328 -100.0 413,000- .0 0 .0 4,507,200 100.0 3,057- .0 11,832,373 77.4 11,459- 38.7 44,396- 40.8 11,459- 38.7 44,396- 40.8 1,963- 4.6- 63,595 69.7 16,201 52.8 46,000 31.4 35,313 43.3 122,422 37.8 49,551 32.0 232,017 45.3 5,551- 11.1- 75,000 74.1 1,616- 17.3- 14,000 78.2 375- 14.1- 4,000 76.0 8,100- 36.9- 32,900 91.3 15,642- 18.6- 125,900 79.1 3,328 100.0 5,000 .0 37,617 79.9 70,800 13.3 14,265- 7.3- 287,500 72.8 15,309 57.4 40,000 28.4 41,989 15.4 403,300 57.1 8,390- 10.7- 117,560 73.8 4,137- 10.0- 62,000 73.3 18,700- 13.8- 205,000 75.4 iy PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ---- - --- -- -------------------------------------------------- DEPARTMENT 01 ADMINISTRATION ---------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 32,043 9,498 22,545 70.4 255,544 286,771 31,227- 12.2- 384,560 74.6 0901 OUTSIDE SAFETY SERVICES 6,666 2,250 4,416 66.2 53,328 40,701 12,627 23.7 80,000 50.9 0902 TECHNICAL SERVICES 70,863 84,192 13,329- 18.8- 566,904 509,590 57,314 10.1 850,400 59.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 47,250 33,406 13,844 29.3 183,250 18.2 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 10,000 5,149 4,851 48.5 15,000 34.3 0906 RECRUITMENT 6,833 7,401 568- 8.3- 54,664 110,648 55,984- 102.4- 82,000 134.9 OUTSIDE SERVICES 85,862 93,843 7,981- 9.3- 732,546 699,494 33,052 4.5 1,211,050 57.8 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 3,797- 12,264 144.8 67,736 38,961 28,775 42.5 101,640 38.3 1103 OPERATING SUPPLIES 4,553 4,574 21- .5- 38,924 39,848 924- 2.4- 68,250 58.4 1106 SAFETY SUPPLIES 2,597 8,874 6,277 - 241.7- 20,693 46,973 26,280- 127.0- 31,275 150.2 1108 INVENTORY OVER /SHORT 0 496 496- .0 0 2,554 2,554- .0 0 .0 MATERIALS & SUPPLIES 15,617 10,147 5,470 35.0 127,353 128,336 983- .8- 201,165 63.8 1201 RENTS & LEASES 882 735 147 16.7 9,556 7,118 2,438 25.5 15,600 45.6 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,664 768 896 53.8 2,500 30.7 1203 PUBLIC INFORMATION 31,625 4,946 26,679 84.4 253,000 182,259 70,741 28.0 379,500 48.0 1204 TUITION REIMBURSEMENT 499 0 499 100.0 5,992 1,789 4,203 70.1 10,000 17.9 1205 TECH TRAIN, CONF & MEETS 6,602 8,054 1,452- 22.0- 53,816 36,124 17,692 32.9 82,050 44.0 1206 CERTIFICATION & LICENSES 191 244 53- 27.7- 1,528 244 1,284 84.0 2,300 10.6 1207 CLAIMS 833 300 533 64.0 5,864 1,200 4,664 79.5 10,000 12.0 1208 SUBSCRIPTION /PUBLICATION 565 865 300- 53.1- 5,020 2,633 2,387 47.5 7,810 33.7 1209 MILEAGE REIMBURSEMENTS 246 142 104 42.3 1,968 1,192 776 39.4 3,000 39.7 1210 PUBLIC NOTICES 62 0 62 100.0 496 110 386 77.8 750 14.7 1211 OUTSIDE ORGANIZATION FEES 2,433 4,916 2,483- 102.1- 19,464 31,029 11,565- 59.4- 29,200 106.3 1212 EMPLOYEE MEMBERSHIPS 548 0 548 100.0 5,384 4,658 726 13.5 8,600 54.2 1213 MISCELLANEOUS 1,169 1,073 96 8.2 9,252 9,700 448- 4.8- 13,950 69.5 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 3,250 0 3,250 100.0 27,500 385 27,115 98.6 42,000 .9 OTHER EXPENSES 49,113 21,275 27,838 56.7 400,504 279,209 121,295 30.3 607,260 46.0 DEPARTMENT NET EXPENSES 1,246,699 1,139,064 107,635 8.6 15,426,036 15,177,065 248,971 1.6 20,931,190 72.5 PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 -- - 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 37.0 328,336 250,127 78,209 23.8 492,511 50.8 0102 SALARIES & WAGES -NON MGMT 434,752 363,156 71,596 16.5 3,478,016 3,428,999 49,017 1.4 5,217,048 65.7 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 9,237 4,663 4,574 49.5 73,896 30,891 43,005 58.2 110,881 27.9 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 152,664- 0 152,664 -100.0 229,000- .0 SALARIES & WAGES 465,948 393,678 72,270 15.5 3,727,584 3,710,017 17,567 .5 5,591,440 66.4 0201 WORKERS' COMPENSATION INS 5,952 5,134 818 13.7 47,616 47,597 19 .0 71,487 66.6 0203 FEDERAL MEDICARE TAX 6,426 5,438 988 15.4 51,408 51,951 543- 1.1- 77,154 67.3 0204 MEDICAL & HEALTH INSUR 76,287 73,979 2,308 3.0 610,296 669,708 59,412- 9.7- 915,486 73.2 0205 RETIREMENT CONTRIBUTION 217,915 173,129 44,786 20.6 1,743,320 1,667,903 75,417 4.3 2,615,038 63.8 0206 DEFERRED COMP. CONTRIB. 26,753 23,835 2,918 10.9 214,024 201,819 12,205 5.7 321,078 62.9 0207 DENTAL INSURANCE 9,381 8,737 644 6.9 75,048 79,530 4,482- 6.0- 112,602 70.6 0208 LONG -TERM DISABILITY INS 1,365 1,066 299 21.9 10,920 10,039 881 8.1 16,421 61.1 0209 LIFE INSURANCE 2,336 1,898 438 18.8 18,688 17,746 942 5.0 28,058 63.2 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332 -100.0 114,656- 0 114,656 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 293,216 38,867 11.7 2,656,664 2,746,293 89,629- 3.4- 3,985,324 68.9 0250 CAPITALIZED ADM OVERHEAD 293,821- 241,844- 51,977- 17.7 - 2,350,568- 1,821,087- 529,481- 22.5 3,525,881- 51.6 CAPITALIZED ADM OVERHEAD 293,821- 241,844- 51,977- 17.7 2,350,568- 1,821,087- 529,481- 22.5 3,525,881- 51.6 0501 ELECTRICAL 1,199 0 1,199 100.0 9,592 5,552 4,040 42.1 14,400 38.6 0502 NATURAL GAS 250 0 250 100.0 2,000 525 1,475 73.8 3,000 17.5 0504 WATER 166 0 166 100.0 1,328 1,315 13 1.0 2,000 65.8 0505 TELEPHONE 4,299 3,922 377 8.8 34,392 30,932 3,460 10.1 51,600 59.9 UTILITIES 5,914 3,922 1,992 33.7 47,312 - 38,324 8,988 19.0 71,000 54.0 0604 OUTSIDE REPAIRS & MAINT. 4,348 150 4,198 96.6 34,784 17,464 17,320 49.8 •52,200 33.5 0605 COMPUTER REPAIRS & MAINT 4,325 '466 3,859 89.2 34,600 9,921 24,679 71.3 51,911 19.1 REPAIRS & MAINTENANCE 8,673 616 8,057 92.9 69,384 27,385 41,999 60.5 104,111 26.3 0704 JANITORIAL & REFUSE REMOV 2,499 2,376 123 4.9 19,992 17,771 2,221 11.1 30,000 59.2 0706 HAZARDOUS WASTE DISPOSAL 35,016 28,734 6,282 17.9 282,128 245,186 36,942 13.1 500,200 49.0 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 37,515 31,110 6,405 17.1 302,120 262,957 39,163 13.0 565,200 46.5 0803 LEGAL SERVICES -STAFF 8,006 8,947 941- 11.8- 57,382 43,314 14,068 24.5 96,100 45.1 PROFESSIONAL & LEGAL SERV 8,006 8,947 941- 11.8- 57,382 43,314 14,068 24.5 96,100 45.1 0902 TECHNICAL SERVICES 26,081 13,930 12,151 46.6 198,648 145,759 52,889 26.6 313,000 46.6 0904 OTHER PUBLIC AGENCY SERVS 2,500 1,666 834 33.4 120,000 114,826 5,174 4.3 130,000 88.3 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 2,728 32 2,696 98.8 4,100 .8 0/6 PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 --- ---- ------ DEPARTMENT 02 ENGINEERING --- ---- ----- --- -- -- ----- --- - -- -- -- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE---- '---- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE % BUDGET ,% OUTSIDE SERVICES 28,922 15,596 13,326 46.1 321,376 260,617 60,759 18.9 447,100 58.3 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 1,834 2,828 60.7 37,296 25,089 12,207 32.7 55,960 44.8 1103 OPERATING SUPPLIES 9,935 6,187 3,748 37.7 79,480 63,909 15,571 19.6 119,250 53.6 1106 SAFETY SUPPLIES 1,646 1,019 627 38.1 13,168 7,389 5,779 43.9 19,800 37.3 MATERIALS & SUPPLIES 16,243 9,040 - 7,203 44.3 129,944 96,387 33,557 25.8 195,010 49.4 1201 RENTS & LEASES 582 0 582 100.0 4,656 5,036 380- 8.2- 7,000 71.9 1202 PUBLIC AGENCY FEES 416 0 416 100.0 3,328 492 2,836 85.2 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 7,320 0 7,320 100.0 11,000 .0 1204 TUITION REIMBURSEMENT 1,624 730 894 55.0 14,992 6,829 8,163 54.4 25,500 26.8 1205 TECH TRAIN, CONF & MEETS 10,547 3,859 6,688 63.4 86,476 46,152 40,324 46.6 128,705 35.9 1206 CERTIFICATION & LICENSES 278 125. 153 55.0 2,224 1,601 623 28.0 3,345 47.9 1208 SUBSCRIPTION /PUBLICATION 1,706 35 1,671 97.9 13,648 3,149 10,499 76.9 20,513 15.4 1209 MILEAGE REIMBURSEMENTS 121 13 108 89.3 968 696 272 28.1 1,490 46.7 1210 PUBLIC NOTICES 349 464 115- 33.0- 2,792 1,877 915 32.8 4,200 44.7 1211 OUTSIDE ORGANIZATION FEES 6,662 0 6,662 100.0 16,296 25,976 9,680- 59.4- 19,300 134.6 1212 EMPLOYEE MEMBERSHIPS 931 278 653 70.1 7,448 6,649 799 10.7 11,209 59.3 1213 MISCELLANEOUS 930 103 827 88.9 7,440 1,563 5,877 79.0 11,200 14.0 1216 PROFESSIONAL EXP REIMB 1,208 0 1,208 100.0 9,664 1,197 8,467 87.6 14,500 8.3 OTHER EXPENSES 26,269 5,607 20,662 78.7 .177,252 101,217 76,035 42.9 262,962 38.5 DEPARTMENT NET EXPENSES 635,752 519,888 115,864 18.2 5,138,450 5,465,424 326,974- 6.4- 7,792,366 70.1 e/7' PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 -- --- - --- 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- 118,160 89,248 28,912 24.5 177,251 50.4 0102 SALARIES & WAGES -NON MGMT 354,047 350,691- 3,356 .9 2,832,376 2,739,906 92,470 3.3 4,248,620 64.5 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 24,719 16,197 8,522 34.5 197,752 139,112 58,640 29.7 296,691 46.9 0106 STANDBY PAID 5,500 5,.199 301 5.5 44,000 40,421 3,579 8.1 66,000 61.2 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 118,000- 0 118,000 -100.0 177,000- .0 SALARIES & WAGES 384,286 387,546 3,260- .8- 3,074,288 3,008,687 65,601 2.1 4,611,562 65.2 0201 WORKERS' COMPENSATION INS 11,225 11,516 291- 2.6- 89,800 86,879 2,921 3.3 134,768 64.5 0203 FEDERAL MEDICARE TAX 5,174 5,030 144 2.8 41,392 39,665 1,727 4.2 62,124 63.8 0204 MEDICAL & HEALTH INSUR 79,298 85,474 6,176- 7.8- 634,384 652,564 18,180- 2.9- 951,633 68.6 0205 RETIREMENT CONTRIBUTION 175,307 161,245 14,062 8.0 1,402,456 1,214,500 187,956 13.4 2,103,745 57.7 0206 DEFERRED COMP. CONTRIB 23,249 23,346 97- .4- 185,992 168,669 17,323 9.3 279,047 60.4 0207 DENTAL INSURANCE 8,338 8,856 518- 6.2- 66,704 68,429 1,725- 2.6- 100,104 68.4 0208 LONG -TERM DISABILITY INS 1,228 1,147 81 6.6 9,824 8,821 1,003 10.2 14,786 59.7 0209 LIFE INSURANCE 1,833 1,811 22 1.2 14,664 13,655 1,009 6.9 22,057 61.9 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 102,000- 0 102,000 -100.0 153,000- .0 EMPLOYEE BENEFITS 292,902 298,425 5,523- 1.9- 2,343,216 2,253,182 90,034 3.8 3,515,264 64.1 0250 CAPITALIZED ADM OVERHEAD 1,740- 6,867- 5,127 294.7- 13,920- 42,524- 28,604 205.5- 20,881 -203.6 CAPITALIZED ADM OVERHEAD 1,740- 6,867- 5,127 294.7- 13,920- 42,524- 28,604 205.5- 20,881 -203.6 0501 ELECTRICAL 3,125 3,016 109 3.5 25,000 17,508 7,492 30.0 37,500 46.7 0502 NATURAL GAS 333 1,216 883 - 265.2- 2,664 3,499 835- 31.3- 4,000 87.5 0504 WATER 500 629 129- 25.8- 3,500 1,267 2,233 63.8 6,000 21.1 0505 TELEPHONE 3,750 4,257 507- 13.5- 30,000 29,189 811 2.7 45,000 64.9 UTILITIES 7,708 9,118 1,410- 18.3- 61,164 51,463 9,701 15.9 92,500 55.6 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 9,564 540 5.3 80,832 61,764 19,068 23.6 121,250 50.9 0602 VEHIC /EQUIP REPAIR MAINT 7,500 10,814, 3,314- 44.2- 60,000 58,761 1,239 2.1 90,000 65.3 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 1,328 1,085 243 18.3 2,000 54.3 0604 OUTSIDE REPAIRS & MAINT 40,047 34,291 5,756 14.4 320,376 114,039 206,337 64.4 480,600 23.7 REPAIRS & MAINTENANCE 57,817 54,669 3,148 5.4 462,536 235,649 226,887 49.1 693,850 34.0 0704 JANITORIAL & REFUSE REMOV 4,170 5,560 1,390- 33.3- 33,360 34,000 640- 1.9- 50,050 67.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 20,000 0 20,000 100.0 30,000 .0 HAULING & DISPOSAL 6,670 5,560 1,110 16.6 53,360 34,000 19,360 36.3 80,050 42.5 0803 LEGAL SERVICES -STAFF 833 138 695 83.4 6,664 1,560 5,104 76.6 10,000 15.6 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 6,664 1,560 5,104 76.6 10,000 15.6 0901 OUTSIDE SAFETY SERVICES 1,041 0 - 1,041 100.0 8,328 0 8,328 100.0 12,500 .0 0902 TECHNICAL SERVICES 5,711 3,728 1,983 34.7 45,688 65,188 19,500- 42.7- 68,550 95.1 01i PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM CPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE 3 BUDGET ACTUAL VARIANCE - % BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 64 0 64 100.0 100 .0 OUTSIDE SERVICES 6,760 3,728 3,032 44.9 54,080 65,188 11,108- 20.5- 81,150 80.3 1101 OFFICE EQUIPMENT /SUPPLIES 874 1,109 235- 26.9- 6,992 6,180 812 11.6 10,500 58.9 1102 GASOLINE, OIL & FUEL 18,620 12,976 5,644 30.3 148,960 162,440 13,480- 9.0- 223,450 72.7 1103 OPERATING SUPPLIES 33,220 31,774 1,446 4.4 265,760 231,619 34,141 12.8 398,700 58.1 1106 SAFETY SUPPLIES 2,434 2,495 61- 2.5- 19,121 28,972 9,851- 51.5- 29,220 99.2 MATERIALS & SUPPLIES 55,148 48,354 6,794 12.3 440,833 429,211 11,622 2.6 661,870 64.8 1201 RENTS & LEASES 9,968 6,358 3,610 36.2 79,744 48,330 31,414 39.4 119,650 40.4 1202 PUBLIC AGENCY FEES 1,666 3,437 1,771- 106.3- 20,328 17,574, 2,754 13.5 29,250 60.1 1204 TUITION REIMBURSEMENT 83 0 83 100.0 - 664 507 157 23.6 1,•000 50.7 1205 TECH TRAIN, CONY & MEETS 2,880 174 2,706 94.0 23,040 11,529 11,511 50.0 34,570 33.3 1206 CERTIFICATION & LICENSES 93 83 10 10.8 3,149 1,087 2,062 65.5 3,569 30.5 1207 CLAIMS 8 0 8 100.0 64 0 64 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 464 0 464 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 232 43 189 81.5 350 12.3 1212 EMPLOYEE MEMBERSHIPS 556 0 556 100.0 4,448 1,714 2,734 61.5 6,686 25.6 1213 MISCELLANEOUS 208 0 208 100.0 1,664 925 739 44.4 2,500 37.0 1216 PROFESSIONAL EXP REIMS 250 0 250 100.0 2,000 0 2,000 100.0 3,000 .0 OTHER EXPENSES 15,799 10,052 5,747 36.4 135,797 81,709 54,088 39.8 201,375 40.6 DEPARTMENT NET EXPENSES 826,183 810,723 15,460 1.9 6,618,018 6,118,125 499,893 7.6 9,926,740 61.6 19 PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 - -- ----------- 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 26,697 1,131 4.1 222,624 191,418 31,206 14.0 333,940 57.3 0102 SALARIES & WAGES -NON MGMT 657,989 571,930 86,059 13.1 5,263,912 4,596,107 667,805 12.7 7,895,922 58.2 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 6,469 6,469- .0 0 .0 0105 OVERTIME 36,866 33,754 3,112 8.4 294,928 311,199 16,271- 5.5- 442,443 70.3 0106 STANDBY PAID 5,039 5,43.9 400- 7.9- 40,312 38,435 1,877 4.7 60,498 63.5 0110 SALARY VACANCY 27,416- 1 0 27,416 -100.0 219,328- 0 219,328 -100.0 329,000- .0 SALARIES & WAGES 700,306 637,820 62,486 8.9 5,602,448 5,143,628 458,820 8.2 8,403,803 61.2 0201 WORKERS' COMPENSATION INS 19,808 16,513 3,295 16.6 158,464 150,061 8,403 5.3 237,745 63.1 0203 FEDERAL MEDICARE TAX 8,964 8,748 216 2.4 71,712 68,913 2,799 3.9 107,632 64.0 0204 MEDICAL & HEALTH INSUR 135,051 128,634 6,417 4.8 1,080,408 1,014,266 66,142 6.1 1,620,678 62.6 0205 RETIREMENT CONTRIBUTION 319,171 263,798 55,373 17.3 2,553,368 2,157,699 395,669 15.5 3,830,124 56.3 0206 DEFERRED COMP. CONTRIB 41,401 37,021 4,380 10.6 331,208 287,300 43,908 13.3 496,879 57.8 0207 DENTAL INSURANCE 14,456 13,362 1,094 7.6 115,648 104,833 10,815 9.4 173,542 60.4 0208 LONG -TERM DISABILITY INS 2,117 1,808 309 14.6 16,936 14,217 2,719 16.1 25,484 55.8 0209 LIFE INSURANCE 3,324 2,940 384 11.6 26,592 22,759 3,833 14.4 39,971 56.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 22,666- 0 22,666 -100.0 181,328- 0 181,328 -100.0 272,000- .0 EMPLOYEE BENEFITS 521,626 472,824 48,802 9.4 4,173,008 3,820,048 352,960 8.5 6,260,055 61.0 0250 CAPITALIZED ADM OVERHEAD 15,195- 6,281- 8,914- 58.7 121,560- 43,913- 77,647- 63.9 182,391- 24.1 CAPITALIZED ADM OVERHEAD 15,195- 6,281- 8,914- 58.7 121,560- 43,913- 77,647- 63.9 182,391- 24.1 0402 LIME 18,000 10,110 7,890 43.8 155,000 108,294 46,706 30.1 227,000 47.7 0403 POLYMER 41,416 45,139 3,723- 9.0- 331,328 243,419 87,909 26.5 497,000 49.0 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 37,328 13,809 23,519 63.0 56,000 24.7 0406 OTHER CHEMICALS 8,333 8,185 148 1.8 66,668 56,811 9,857 14.8 100,000 56.8 0407 HYPOCHLORITE 32,583 8,567 24,016 73.7 260,664 154,301 106,363 40.8 391,000 39.5 CHEMICALS 104,998 72,001 32,997 31.4 850,988 576,634 274,354 32.2 1,271,000 45.4 0501 ELECTRICAL 29,166 16,843 12,323 42.3 233,328 120,024 113,304 48.6 350,000 34.3 0502 NATURAL GAS 229,166 215,736 13,430 5.9 1,833,328 1,466,572 366,756 20.0 2,750,000 53.3 0503 LAND -FILL GAS 42,833 34,415 8,418 19.7 342,664 287,873 54,791 16.0 514,000 56.0 0504 WATER 5,416 9,120 3,704- 68.4- 43,328 35,461 7,867 18.2 65,000 54.6 0505 TELEPHONE 4,541 4,419 122 2.7 36,328 30,523 5,805 16.0 54,500 56.0 UTILITIES 311,122 280,533 30,589 9.8 2,488,976 1,940,453 548,523 22.0 3,733,500 52.0 0603 GENERAL REPAIRS & MAINT 76,454 57,890 18,564 24.3 611,632 678,920 67,288- 11.0- 917,500 74.0 0604 OUTSIDE REPAIRS & MAINT 93;536 37,124 56,412 60.3 748,288 719,015 29,273 3.9 1,122,500 64.1 0605 COMPUTER REPAIRS & MAINT 4,582 16,051 11,469- 250.3- 37,156 22,141 15,015 40.4 55,500 39.9 REPAIRS & MAINTENANCE 174,572 111,065 63,507 36.4 1,397,076 1,420,076 23,000- 1.6- 2,095,500 67.8 0701 ASH REMOVAL 13,250 12,554 696 5.3 106,000 82,396 23,604 22.3 159,000 51.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 16,664 0 16,664 100.0 25,000 .0 r.SJ PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 6,666 4,384 2,282 34.2 53,328 43,700 9,628 18.1 80,000 54.6 0704 JANITORIAL .& REFUSE REMOV 12,498 13,028 530- 4.2- 99,984 100,879 895- .9- 150,000 67.3 0706 HAZARDOUS WASTE DISPOSAL 916 316 600 65.5 7,328 1,426 5,902 80.5 11,000 13.0 HAULING & DISPOSAL 35,413 30,282 5,131 14.5 283,304 228,401 54,903 19.4 425,000 53.7 0803 LEGAL SERVICES -STAFF 4,166 6,147 1,981- 47.6- 33,328 29,521 3,807 11.4 50,000 59.0 PROFESSIONAL & LEGAL SERV 4,166 6,147 1,981- 47.6- 33,328 29,521 3,807 11.4 50,000 59.0 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 14,000 696 13,304 95.0 21,000 3.3 0902 TECHNICAL SERVICES 90,236 35,504 54,732 60.7 721,888 489,858 232,030 32.1 1,082,900 45.2 0904 OTHER PUBLIC AGENCY SERVE 416 35 381 91.6 3,328 1,357 1,971 59.2 5,000 27.1 OUTSIDE SERVICES 92,402 35,539 56,863 61.5 739,216 491,911 247,305 33.5 1,108,900 44.4 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 1,425 824 36.6 17,992 12,837 5,155 28.7 27,000 47.5 1103 OPERATING SUPPLIES 47,620 30,270 17,350 36.4 380,960 352,224 28,736 7.5 571,500 61.6 1104 OPERATING FUEL 3,333 0 3,333 100.0 26,664 0 26,664 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,333 16,815 4,482- 36.3- 98,664 93,710 4,954 5.0 148,000 63.3 1106 SAFETY SUPPLIES 2,511 200 2,311 92.0 20,088 17,590 2,498 12.4 30,200 58.2 MATERIALS & SUPPLIES 68,046 48,710 19,336 28.4 544,368 476,361 68,007 12.5 816,700 58.3 1201 RENTS & LEASES 5,691 3,455 2,236 39.3 45,528 13,129 32,399 71.2 68,360 19.2 1202 PUBLIC AGENCY FEES 29,366 8,446 20,920 71.2 234,928 158,540 76,388 32.5 352,400 45.0 1204 TUITION REIMBURSEMENT 833 0 833 100.0 6,664 0 6,664 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 5,024 2,325 2,699 53.7 41,192 32,473 8,719 21.2 61,300 53.0 1206 CERTIFICATION & LICENSES 571 599 28- 4.9- 4,568 5,972 1,404- 30.7- 6,853 87.1 1208 SUBSCRIPTION /PUBLICATION 408 0 408 100.0 3,264 894 2,370 72.6 4,925 18.2 1209 MILEAGE REIMBURSEMENTS 83 0 83 100.0 664 47 617 92.9 1,000 4.7 1211 OUTSIDE ORGANIZATION FEES 19,866 1,290 18,576 93.5 158,928 177,165 18,237- 11.5- 238,400 74.3 1212 EMPLOYEE MEMBERSHIPS 914 961 47- 5.1- 7,312 5,772 1,540 21.1 11,000 52.5 1213 MISCELLANEOUS 356 131 225 63.2 2,948 .332 2,616 88.7 4,400 7.5 1216 PROFESSIONAL EXP REIMB 983 0 983 100.0 7,864 0 7,864 100.0 11,800 .0 OTHER EXPENSES 64,095 17,207 46,888 73.2 513,860 394,324 119,536 23.3 770,438 51.2 DEPARTMENT NET EXPENSES 2,061,551 1,705,847 355,704 17.3 16,505,012 14,477,444 2,027,568 12.3 24,752,505 58.5 e) PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 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 62,552 15,220 19.6 622,176 511,717 110,459 17.8 933,270 54.8 0105 OVERTIME 2,884 2,827 57 2.0 23,072 19,295 3,777 16.4 34,613 55.7 0106 STANDBY PAID 8,333 9,475 1,142- 13.7- 66,664 75,318 8,654- 13.0- 100,000 75.3 0110 SALARY VACANCY 3,083- 0 3,083 -100.0 24,664- 0 24,664 -100.0 37,000- .0 SALARIES & WAGES 85,906 74,854 11,052 12.9 687,248 606,330 80,918 11.8 1,030,883 58.8 0201 WORKERS' COMPENSATION INS 2,534 2,236 298 11.8 20,272 18,465 1,807 8.9 30,412 60.7 0203 FEDERAL MEDICARE TAX 1,017 944 73 7.2 8,136 7,729 407 5.0 12,206 63.3 0204 MEDICAL & HEALTH INSUR 13,378 11,068 2,310 17.3 107,024 92,657 14,367 13.4 160,536 57.7 0205 RETIREMENT CONTRIBUTION 36,264 31,675 4,589 12.7 290,112 262,245 27,867 9.6 435,174 60.3 0206 DEFERRED COMP. CONTRIB 4,800 4,699 101 2.1 38,400 35,126 3,274 8.5 57,608 61.0 0207 DENTAL INSURANCE 1,479 1,186 293 19.8 11,832 9,985 1,847 15.6 17,759 56.2 0208 LONG -TERM DISABILITY INS 254 207 47 18.5 2,032 1,668 364 17.9 3,052 54.7 0209 LIFE INSURANCE 355 294 61 17.2 2,840 2,388 452 15.9 4,266 56.0 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100.0 20,000- 0 20,000 -100.0 30,000- .0 EMPLOYEE BENEFITS 57,581 52,309 5,272 9.2 460,648 430,263 30,385 6.6 691,013 62.3 0250 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 3,008- 0 3,008 -100.0 4,520- .0 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 3,008- 0 3,008 -100.0 4,520- .0 0406 OTHER CHEMICALS 41,666 43,962 2,296- 5.5- 333,328 263,607 69,721 20.9 500,000 52.7 CHEMICALS 41,666 43,962 2,296- 5.5- 333,328 263,607 69,721 20.9 500,000 52.7 0501 ELECTRICAL 38,133 45,784 7,651- 20.1- 266,931 260,582 6,349 2.4 457,600 56.9 0504 WATER 1,250 777 473 37.8 8,750 9,086 336- 3.8- 15,000 60.6 0505 TELEPHONE 3,925 6,048 2,123- 54.1- 31,400 29,010 2,390 7.6 47,100 61.6 UTILITIES 43,308 52,609 9,301- 21.5- 307,081 298,678 8,403 2.7 519,700 57.5 0603 GENERAL REPAIRS & MAINT 2,666 203 2,463 92.4 21,328 18,037 3,291 15.4 32,000 56.4 0604 OUTSIDE REPAIRS & MAINT. 16,666 7,861 8,805 52.8 133,328 63,185 70,143 52.6 200,000 31.6 REPAIRS & MAINTENANCE 19,332 8,064 11,268 58.3 154,656 81,222 73,434 47.5 232,000 35.0 0704 JANITORIAL & REFUSE REMOV 1,500 1,565 65- 4.3- 12,000 12,498 498- 4.2- 18,000 69.4 HAULING & DISPOSAL _ 1,500 1,565 65- 4.3- 12,000 12,498 498- 4.2- 18,000 69.4 0901 OUTSIDE SAFETY SERVICES 0 0 0 .0 3,600 5,816 2,216- 61.6- 7,500 77.5 0902 TECHNICAL SERVICES 5,166 2,550 2,616 50.6 41,328 29,555 11,773 28.5 62,000 47.7 OUTSIDE SERVICES 5,166 2,550 2,616 50.6 44,928 35,371 9,557 21.3 69,500 50..9 1103 OPERATING SUPPLIES 2,333 1,015 1,318 56.5 18,664 10,785 7,879 42.2 28,000 38.5 1104 OPERATING FUEL 1,500 0 1,500 100.0 12,000 12,091 91- .8- 18,000 67.2 PREPARED 3/08/12, 14:27:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE %, BUDGET ACTUAL VARIANCE g BUDGET % 1106 SAFETY SUPPLIES 416 511 95- 22.8- 3,328 2,111 1,217 36.6 5,000 42.2 MATERIALS & SUPPLIES 4,249 1,526 2,723 64.1 33,992 24,987 9,005 26.5 51,000 49.0 1201 RENTS & LEASES 208 0 208 100.0 1,664 0 1,664 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 651 814 55.6 11,720 1,955 9,765 83.3 17,585 11.1 1204 TUITION REIMBURSEMENT 20 0 20 100.0 160 0 160 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 201- 784 134.5 4,664 5,366 702- 15.1- 7,000 76.7 1206 CERTIFICATION & LICENSES 92 0 92 100.0 736 529 207 28.1 1,111 47.6 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 128 0 128 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 128 0 128 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 0 94 100.0 752 802 50- 6.6- 1,137 70.5 1213 MISCELLANEOUS 25 0 25 100.0 200 0 200 100.0 300 .0 OTHER EXPENSES 2,519 450 2,069 82.1 20,152 8,652 11,500 57.1 30,283 28.6 DEPARTMENT NET EXPENSES 260,851 237,889 22,962 8.8 2,051,025 1,761,608 289,417 14.1 3,137,859 56.1 z3 PREPARED 3/08/12, 14:27:20 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 160,841 16,433 9.3 1,418,192 1,252,331 165,861 11.7 2,127,342 58.9 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,629,515 187,034 10.3 14,532,392 13,492,170 1,040,222 7.2 21,798,781 61.9 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 28,964 21,036 42.1 400,000 383,797 16,203 4.1 600,000 64.0 0105 OVERTIME 79,904 63,890 16,014 20.0 639,232 539,306 99,926 15.6 959,028 56.2 0106 STANDBY PAID 18,872 20,113 1,241- 6.6- 150,976 154,174 3,198- 2.1- 226,498 68.1 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 630,656- 0 630,656 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 217,031 59,074 21.4 2,208,840 1,610,064 598,776 27.1 3,313,357 48.6 0151 OVERTIME 15,321 2,705 12,616 82.3 122,568 35,796 86,772 70.8 183,918 19.5 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 82,664- 0 82,664 -100.0 124,000- ..0 SALARIES & WAGES 2,344,860 2,123,059 221,801 9.5 18,758,880 17,467,638 1,291,242 6.9 28,138,924 62.1 0201 WORKERS' COMPENSATION INS 43,914 38,685 5,229 11.9 351,312 327,797 23,515 6.7 527,283 62.2 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 FEDERAL MEDICARE TAX 30,265 28,092 2,173 7.2 242,120 230,137 11,983 4.9 363,488 63.3 0204 MEDICAL & HEALTH INSUR 704,533 661,671 42,862 6.1 5,636,264 5,367,350 268,914 4.8 8,454,704 63.5 0205 RETIREMENT CONTRIBUTION 1,057,824 890,791 167,033 15.8 8,462,592 7,343,779 1,118,813 13.2 12,694,250 57.9 0206 DEFERRED COMP. CONTRIB 133,219 125,214 8,005 6.0 1,065,752 945,199 120,553 11.3 1,598,987 59.1 0207 DENTAL INSURANCE 77,563 73,847 3,716 4.8 620,504 588,888 31,616 5.1 931,068 63.2 0208 LONG -TERM DISABILITY INS 6,738 5,875 863 12.8 53,904 47,268 6,636 12.3 81,169 58.2 0209 LIFE INSURANCE 15,316 13,765 1,551 10.1 122,528 109,370 13,158 10.7 184,133 59.4 0211 ACCRUED COMPENSATED ABS 0 23,709- 23,709 .0 0 37,223- 37,223 .0 360,000 10.3- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 693,312- 0 693,312 -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 1,814,231 TOTAL SALARY AND BENEFITS 4,327,568 3,937,290 168,477 8.5 20,398,864 19,492,895 905,969 4.4 28,692,282 67.9 390,278 9.0 39,157,744 36,960,533 2,197,211 5.6 56,831,206 65.0 y PREPARED 3/08/12, 14:26:58 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2012 ------------------------------------------------ ----------------------------------- 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 480,769.30 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 46,700,000.00 ACCOUNTS RECEIVABLE 992,767.24 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 42,110.01 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 756,690.54 AVAD - ALHAMBRA VLY AR 1,723,194.77 DUE FROM R/E 61,885,011.44 DUE FROM S/I .00 DUE FROM DEBT FUND 5,796,890.00 TOTAL CURRENT ASSETS 117,391,517.30 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 17,952,505.99 TOTAL NET PROPERTY, PLANT & ------- - - - - -- EQUIPMENT 17,952,505.99 TOTAL ASSETS --- ----- - - - - -- 135,344,023.29 LIABILITIES DUE TO R/E 94,004,224.23 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 1,138,142.53 - SALES TAX PAYABLE 22,571.98- (DI-25- PREPARED 3/08/12, 14:26:58 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2012 - -- -------------- ---- 002 SEWER CONSTRUCTION ---- ---------------- - - - - -- -- - - REFUNDABLE COSST BONDS 399,359.38 - UNEARNED INTEREST 4,559.25- - PROJECT RETENTION PAYABLE 699,558.01 - TOTAL LIABILITIES 99,255,666.47 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 9,393,986.12 - TOTAL FUND EQUITY 36,088,356.82 - TOTAL LIABILITIES AND FUND EQUITY --- ----- -- -- -- 135,344,023.29 - -------------- -------------- PREPARED 3/08/12, 14:27:10 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO -DATE - ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL- VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 176- 176- .0 3,550,000 3,442,944 107,056- 3.0- 6,534,000 52.7 SEWER SERVICE CHARGES 0 176- 176- .0 3,550,000 3,442,944 107,056- 3.0- 6,534,000 52.7 1500 MAIN LINES INSPECTION 15,416 0 15,416- 100.0- 123,328 35,955 87,373- 70.8- 185,000 19.4 1600 PLAN REVIEW 7,083 0 7,083- 100.0- 56,664 19,062 37,602- 66.4- 85,000 22.4 1900 OVERTIME INSPECTION 2,000 427 1,573- 78.7- 16,000 _3,972 12,028- 75.2- 24,000 16.6 2100 TV REINSPECTION 83 0 83- 100.0- 664 0 664- 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 0 0 0 .0 110,000 .0 4000 FACILITIES CAPACITY FEES 364,333 218,635 145,698- 40.0' 2,914,664 3,596,438 681,774 23.4 4,372,000 82.3 4100 REBATES TO DISTRICT 83 0 83- 100.0- 664 0 664 - 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 43,880 2,953- 6.3- 374,664 765,191 390,527 104.2 562,000 136.2 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 116,664 117,214 550 .5 175,000 67.0 4501 INTEREST INCOME 22,083 20,283 1,800- 8.2- 176,664 231,590 54,926 31.1 265,000 87.4 4600 TAX REVENUE 0 0 0 .0 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- 13,328 0 13,328- 100.0- 20,000 .0 6124 CAD REIMBURSEMENT 0 0- 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 0 0 .0 481,000 .0 OTHER REVENUES 474,163 283,225 190,938- 40.3- 4,793,304 5,951,041 1,157,737 24.2 15,712,000 37.9 FUND TOTALS 474,163 283,049 191,114- 40.3- 8,343,304 9,393,985 1,050,681 12.6 22,246,000 42.2 a� PREPARED 3/08/12, 14:29:17 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ----------------------------------------------------------------------------------------•---------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7283 FIRE PROT SYS IMPRVMT 25,000 181,000 17,314 69 175,000 986 1 0 7,686 7284 TP HAZARD ID /REMEDIATION 125,000 892,000 109,320 88 5,000 2,229 45 0 15,680 8213 TP SECURITY UPGRADE 162,000 184,000 .12,105 8 5,000 0 0 0 149,895 SUB -TOTAL 312,000 1,257,000 138,739 45 185,000 3,215 2 0 173,261 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 420,000 321,000 342,767 82 80,000 82,084 103 36,881 77,233 7241 WET WEATHER BYPASS IMPS 3,320,000 2,818,000 3,221,369 97 5,000 345,389 908 2,588 98,631 7255 PRIMARY STRUCTURE DEMO 1,480,000 1,354,000 200,244 14 0 101,172 0 11,830 1,279,756 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 422,329 89 5,000 1,412 28 0 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 SCE MECHANICAL ROOM 570,000 459,000 467,004 82 5,000 30,289 606 7,186 102,996 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 464,528 83 200,000 208,831 104 2,167 96,472 7282 PERIMETER FENCING 165,000 169,000 153,554 93 150,000 117,880 79 0 11,446 7285 PRIMARY TREATMENT RENOV 325,000 6,540,000 123,312 38 750,000 81,668 11 6,433 201,688 7288 PIPING RENOV PH 6 2,253,000 1,145,000 1,072,013 48 1,005,000 900,187 90 148,582 1,180,987 7289 POB SEISMIC UPGRADE 50,000 1,240,000 47,290 95 5,000 .40,678 814 4,558 2,710 7290 OUTFALL IMPROVEMENTS -PH 6 300,000 1,085,000 288,136 96 685,000 196,931 29 45,167 11,864 7291 PUMP /BLOWER SEISMIC UPGRD 235,000 2,155,000 129,727 55 1,000,000 55,996 6 9,825 105,273 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,164,800 84,747 85 50,000 13,203 26 1,335 15,253 7294 SEC PROCESS IMPS 50,000 1,396,000 50,693 101 5,000 18,130 363 1,178 693- 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 42,459 35 750,000 40,742 5 3,122 77,541 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 125,639 84 50,000 124,385 249 12,766 24,361 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 5,010 20 0 5,010 0 1,033 19,990 SUB -TOTAL : 13,525,000 34,959,300 9,551,096 71 5,245,000 2,911,482 56 294,651 3,973,904 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 757,109 90 725,000 620,461 86 57,117 88,891 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 1,235,000 706,188 74 100,000 62,987 63 3,862 243,812 7268 TP FACILITIES RENOV 200,000 166,000 186,658 93 12,000 22,906 191 0 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 17,699 71 0 17,699 0 3,998 7,301 SUB -TOTAL : 3,805,000 3,681,000 2,818,917 74 897,000 759,738 85 64,977• 986,083 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 622,820 96 50,000 92,778 186 28,667 27,180 7287 TP MASTER PLAN UPDATE 365,000 600,000 243,411 67 300,000 186,806 62 864 121,589 - SUB -TOTAL 1,015,000 1,142,000 866,231 85 350,000 279,584 80 29,531 148,769 Zg PREPARED 3/08/12, 14:29:17 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 67%' OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 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 0 651 - SUB -TOTAL : 11,187,600 9,980,500 11,092,153 99 10,000 1,144 11 0 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 474,865 0 PROGRAM CONTINGENCY 207,050 0 Treatment Plant 30,994,600 51,487,885 24,935,222 81 6,692,000 3,955,229 59 389,159 6,059,378 �9' PREPARED 3/08/12, 14:29:17 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 5,953 30 1,000 5,953 595 1,419 14,047 5947 MANHOLE REHAB 60,000 130,000 51,391 86 21,000 0 0 0 8,609 5948 SEWER TV INSPECTION, PH2 700,000 5,000,000 634,946 91 500,000 288,187 58 52,550 65,054 5953 DIABLO RENOVATIONS - PH 1 - 2,501,000 2,345,000 2,498,115 100 1,000 282,888 289 1,646 2,885 5955 SUSPENDED PIPE SUPPORT 90,000 26,000 25,106 28 1,000 15,354 535 569 64,894 5973 NO ORINDA SEWER HEN PH 4 450,000 2,150,000 371,883 83 300,000 269,699 90 88,708 78,117 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 74,363 37 300,000 29,616 10 0 125,637 5982 PIPE BURST BLANKET 828,000 185,000 282,029 34 180,000 230,684 128 197,301 545,971 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 220,599 55 1,000 15,676 568 2,794 179,401 5989 S ORINDA SEWER REN PHS 2,757,000 2,167,800 2,567,073 93 1,800,000 1,775,501 99 414,970 189,927 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 2,612,874 95 1,790,000 1,987,202 ill 32,942 151,806 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 1,923,522 92 1,700,000 1,520,135 89 99,679 158,178 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 2,103,000 279,599 93 300,000 279,599 93 56,510 20,401 8404 LAFAYETTE SEWER RENOV PH8 250,000 2,052,000 109,719 44 250,000 109,719 44 24,048 140,281 8405 2012 CIPP LINING PROJECT 260,000 405,000 27,520 11 350,000 27,520 8 16,710 232,480 SUB -TOTAL 14,254,580 25,699,700 11,881,479 83 7,516,000 6,843,572 91 989,846 2,373,101 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 75,725 51 100,000 1,308 1 0 74,275 5965 COLLECTION SYSTM PLANNING 1,250,000 988,000 1,061,910 85 180,000 177,666 99 20,170 188,090 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 1,199,271 82 290,000 200,887 69 20,170 265,729 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 1,304,152 90 1,000 126,451 645 32,584 142,848 5994 LA£ -P HILL RD TRUNK SEWER 2,495,000 2,411,000 2,233,618 90 1,900,000 1,828,634 96 15,601 261,382 6499 VISTA DEL ORINDA CAD 165,000 0 148,282 90 0 148,282 0 14,082 16,718 8400 11 -12 DEVELOPMNT SEWERAGE 500,000 500,000 389,488 78 500,000 389,488 78 62,308 110,512 SUB -TOTAL : 4,807,000 6,129,000 4,200,999 87 2,551,000 2,493,872 98 124,575 606,001 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 500,000 775,000 393,718 79 75,000 27,057 36 4,753 106,282 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 50,000 579,000 38,142 76 0 38,142 0 14,597 11,858 8406 PUMP STATION SAFETY IMPS 60,000 600,000 0 0 60,000 0 0 0 60,000 8407 MARTINEZ BYPASS PUMP 200,000 235,000 810 0 60,000 810 1 810 199,190 (1) PREPARED 3/08/12, 14:29:17 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 --------------------------------------------------------------------------------------------------------------------------------------- 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 SUB -TOTAL : 865,000 2,540,000 477,111 55 495,000 75,053 15 20,160 387,889 OTHER PROJECTS 5997 CNWS FACILITIES PLAN 178,000 100,000 167,847 94 55,000 51,244 93 458 10,153 SUB -TOTAL : 178,000 100,000 167,847 94 55,000 51,244 93 458 10,153 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 592,753 90 13,000 17,046 131 0 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 0 82,941 UNALLOCATED AUTHORIZATIONS 2,688,970 0 PROGRAM CONTINGENCY 545,450 0 Collection System. 25,618,900 36,602,700 18,658,666 73 10,920,000 9,682,174 89 1,155,209 6,960,234 C31 PREPARED 3/08/12, 14:29:17 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 --------------------------------------------------------------------------------------------------------------------------------------- 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 --- -------- VEHICLES, EQUIP & FURN 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 132,892 15 898,930 132,892 15 0 766,038 SUB -TOTAL 898,930 898,930 132,892 15 898,930 132,892 15 0 766,038 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 5,565,000 5,052,000 4,904,621 88 602,000 448,128 74 30,688 660,379 8227 GDI TREATMENT PLANT 500,000 500,000 220,728 44 100,000 1,440 1 220 279,272 8232 GDI /SMMS REPLACEMENT 200,000 400,000 59,710 30 190,000 59,710 31 6,336 140,290 SUB -TOTAL 6,265,000 5,952,000 5,185,059 83 892,000 509,278 57 37,244 1,079,941 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVELOPMENT 300,000 257,000 136,162 45 30,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,138,000 612,677 92 110,000 54,071 '49 11,444 50,323 8219 BOB IMPROVEMENTS 795,000 1,138,000 608,544 77 399,000 6,644 2 784 186,456 8221 POD IMPROVEMENTS PROGRAM 497,000 394,000 129,243 26 20,000 0 0 0 367,757 8223 DISTRICT PROP SAFETY IMP 30,000 124,000 13,380 45 15,000 0 0 0 16,620 8224 DIST RENTAL PROPERTY IMP 45,000 107,000 40,440 90 29,000 0 0 0 4,560 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 234,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 970,000 2,523,000 579,337 60 510,000 113,626 22 29,167 390,663 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 371,616 84 100,000 118,878 119 15,836 73,384 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 113,235 87 65,000 6,897 11 347 16,765 8230 CAPITAL LEGAL SERVICES 210,000 560,000 53,615 26 70,000 7,858 11 869 156,385 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 20,313 31 50,000 12,484 25 570 44,687 9999 CAPITAL PROJECT CLEARING 0 10,000 113,986 0 1,000 113,983 398 952- 113,986 - SUB -TOTAL : 4,273,000 7,835,500 2,883,709 68 1,584,000 434,441 27 58,065 1,389,291 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 14,883,000 13,654,000 14,449,791 97 2,025,000 2,881,679 142 432,868 433,209 SUB -TOTAL 14,883,000 13,654,000 14,449,791 97 2,025,000 2,881,679 142 432,868 433,209 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 3.2 PREPARED 3/08/12, 14:29:17 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 ________________________________________________________________________________________________________ _______________________________ 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 23,009,423 84 5,399,930 3,958,290 73 528,177 4,553,277 33 PREPARED 3/08/12, 14:29:17 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2012 TYPE RW Recycled Water - ------------------------------------------------------------------------------------------------ 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 PTT - THIS FY YEAR YTD --------- MONTH -------- BUDGET -------- --- --- REGULATORY COMPL 6 SAFETY 7303 RW LINE COMCOL /MALTBY RPR 25,000 110,000 0 0 10,000 0 0 0 25,000 SUB -TOTAL : 25,000 110,000 0 0 10,000 0 0 0 25,000 URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 1,031,896 99 310,000 73,362 24 464 9,104 7259 RECYCLED WATER PLANNING 959,500 1,252,000 982,386 102 55,000 200,290 364 37,084 22,886- 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 242,356 105 60,000 42,981 72 4,216 12,356- 7299 CONCORD LANDSCAPE PROJECT 540,000 60,000 40,183 7 20,000 40,183 201 27,450 499,817 SUB -TOTAL 2,790,500 2,950,000 2,306,905 83 450,000 356,816 79 69,214 483,595 UNALLOCATED AUTHORIZATIONS 3,500,000 - 0 PROGRAM CONTINGENCY 0 0 Recycled Water 6,315,500 3,060,000 2,306,905 37 460,000 356,816 78 69,214 4,008,595 GRAND TOTAL 90,491,700 119,848,987 68,910,216 0 23,471,930 17,952,509 0 2,141,759 21,581,484 03Y CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS FEBRUARY, 2012 6,114.06 6,114.06 20,282.93 105, 242.94 125, 52 5.87 3S NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2012 was 0.385 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 0.504 %. (5) The market value of the portfolio on February 29, 2012 was $46,737,466.82 GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- (1) 21,700,000 28,200,000 (6,500,000) 21,700,000 21,760,416.82 8,067.07 61,893.56 69,960.63 883 CITI GROUP Comm Pa 09/07111 03/05/12 0.521 4,987,000 5,000,000 5,000,000 4,986,770.39 2,106.15 10,603.36 12,709.51 884 UNION BANK NCD 09/07111 03/05/12 0.340 5,000,000 5,000,000 5,000,000 5,000,076.00 1,369.44 6,894.45 8,263.89 885A BNP CD 10/20111 04/20/12 0.800 2,500,000 2,500,000 2,500,000 2,501,624.75 1,611.11 5,777.78 7,388.89 885B BNP Comm Pa 10/20111 04/20/12 0.800 2,489,833 2,500,000 2,500,000 2,491,706.36 1,611.11 5,777.78 7,388.89 886 UBS Comm Pa 12/20/11 03/20/12 0.566 4,992,859 5,000,000 5,000,000 4,993,302.50 2,275.69 3,374.31 5,650.00 887 UBS YCD 12/20/11 06/18112 0.805 5,000,000 5,000,000 5,000,000 5,003,570.00 3,242.36 4,807.64 8,050.00 (6,500,000) (4) 46,669,692 53,200,000 0 46,700,000 46,737,466.82 20,282.93 99,128.88 119,411.81 (3) (5) (6) 6,114.06 6,114.06 20,282.93 105, 242.94 125, 52 5.87 3S NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2012 was 0.385 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 0.504 %. (5) The market value of the portfolio on February 29, 2012 was $46,737,466.82 GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 3/08/12, 14:26:58 .00/ 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L .00 ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT 2,400,000.00 - AS OF 2/29/2012 003 SEliF- INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ 1,342,208.20 - CURRENT ASSETS .00 CASH 47,499.41 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST A/R 2,828.84 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 ---- ---- - - - --- 5,586,811.67 ------- - - -- - -- LIABILITIES DUE TO R/E _ 518,543.30 - DUE TO S/C .00 DUE TO DEBT FUND .00 - ACCOUNTS PAYABLE 2,813.02 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,521,356.32 FUND EQUITY RESERVE FOR ENCUMBRANCES .00/ GENERAL LIABILITY .00 1� EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,342,208.20 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 540,203.95 REVENUE SUMMARY 863,451.10- TOTAL FUND EQUITY 4,065,455.35- TOTAL LIABILITIES AND FUND EQUITY 5,586,811.67- PREPARED 03/08/12, 14:29:24 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M 7501 INSURANCE RECOVERY - HHW • SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 08/2012 PERIOD ENDING: 02/29/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance - % Budget - Actual Variance 8 BUDGET % 350 293 57- 16.29- 2,800 2,513- 287- 10.25- 4,200 59.83 0 0 0 .00 0 1,660 1,660 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 350 293 57- 16.29- 2,800 4,173 1,373 49.04 4,200 99.36 833 704 129- 15.49- 6,664 6,031 633- 9.50- 10,000 60.31 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 833 704 129- 15.49- 6,664 6,031 633- 9.50- 10,000 60.31 483 380 103- 21.33- 3,864 3,247 617- 15.97- 5,800 55.98 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 .00 483 380 103- 21.33- 853,864 853,247 617- .07- 880,800 96.87 --- --------- 1,666 ---- ------ — ----- 1,377 -- ---- --------- 289- ------------ 17.35- 863,328 ----- - ----- ------------ 863,451 --------- 123 ------------ .01 895,000 --------- 96.47 37 PREPARED 03/08/12, 14:29:20 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 08/2012 PERIOD ENDING: 02/29/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 20,833 0 20,833 100.00 166,664 24,349 142,315 85.39 250,000 9.74 2,083 91 1,992 95.63 16,664 88,386 71,722- 430.40- 25,000 353.54 7,083 835 6,248 88.21 56,664 6,490 50,174 88.55 85,000 7.64 29,999 927 29,072 96.91 239,992 119,225 120,767 50.32 360,000 33.12 0 0 0 .00 0 0 0 .00 0 .00 4,166 1,485 2,681 64.35 33,328 1,485 31,843 95.54 50,000 2.97 1,666 0 1,666 100.00 13,328 0 13,328 100.00 20,000 .00 5,832 1,485 4,347 74.54 46,656 1,485 45,171 96.82 70,000 2.12 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 3,328 0 3,328 100.00 5,000 .00 0 0 0 .00 415,000 337,140 77,860 18.76 415,000 81.24 0 673 673- .00 118,500 81,629 36,871 31.11 118,500 68.89 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 1,000 .00 416 673 257- 61.78- 541,828 419,494 122,334 22.58 549,500 76.34 36,247 3,085 33,162 _________ 91.49 828,476 540,204 288,272 --------- 34.80 979,500 --------- 55.15 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS FEBRUARY, 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. LAIF 10199- - -- (1) 4,500,000 4,500,000 4,500,000 4,512,528.83 1,376.51 10,248.43 11,624.94 (3) 4,500,000 4,500,000 0 4,500,000 4,512,528.83 1,376.51 10,248.43 11,624.94 (2) 301.37 301.37 1,376.51 10,549.80 11,926.31 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2012 was 0.385 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. G (3) The weighted average yield of the total Self - Insurance portfolio is 0.385 %. 7 (4) The market value of the portfolio on February, 2012 was $4,512,528.83. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 3/08/12, 14:26:58 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 8/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 2/29/2012 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 58,153,001.62 -------- - - - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO SIC 5,796,890.00 - 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 54,180,474.28- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 ,,^ EXPENDITURE SUMMARY 1,462,027.66 REVENUE SUMMARY 5,434,555.00- TOTAL FUND EQUITY 3,972,527.34- ----- --- ------ TOTAL LIABILITIES AND FUND EQUITY 58,153,001.62 - -------------- -------------- PREPARED 03/08/12, 14:29:31 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: 02/29/2012 PAGE 1 ACCOUNTING PERIOD 08/2012 - - - - -- 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 PREPARED 03/08/12, 14:29:27 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: 02/29/2012 PAGE 1 ACCOUNTING PERIOD 08/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 30,773 .00 922,898 1,131,295 208,397- 22.58- 1,253,631 1,462,028 208,397- 16.62- 1,888,601 77.41 922,898 1,131,295 208,397- 22.58- 1,253,631 1,462,028 208,397- 16.62- 1,919,374 76.17 922,898 1,131,295 208,397- 22.58- 1,253,631 1,462,028 208,397- 16.62- 1,919,374 76.17 9