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04.b. Receive March 2012 Financial Statements
CENTRAL CONTRA COSTA SANITARY DISTRICT April 24, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING = g/ SUBJECT: O & M Expense Variance Analysis / The following are brief year -to -date variance explanations at major category levels through period ending March, 2012: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Chemicals 1,330,980 1,017,140 313,840 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 weather conditions. Utilities 3,366,995 2,723,041 643,954 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 2,648,993 2,259,832 389,161 Some expenditures lower than budget due to the delay of CSO move to Walnut Creek. Expenses for CSO expected to increase in the spring time. 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 2,113,058 1,904,461 208,597 Plant Operations expenses budgeted for media training video productions and standard operating procedures (SOP) consultants not yet realized. Other Expenses 1,403,260 968,870 434,390 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 April 12, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending March, 2012: Revenue Categories Facilities Capacity Fees Favorable /(Unfavorable) Budgeted Actual Variance Explanation 3,278,997 3,685,940 406,943 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. Pump Zone Fees 421,497 775,839 354,342 Payments from 293 -unit Highland Point Apartments. M FINANCIAL STATEMENT SUMMARY March, 2012 O & M Revenue Mar -12 Actual Budget Variance O & M Expenses 5,452 5,036 (416) -8.3% Prepared by: T. Smithey ` iy YEAR -TO -DATE Actual Budget Variance 28,423 28,349 74 0.3% YEAR -TO -DATE Actual Budget Variance 48,452 50,774 2,322 4.6% I YEAR -TO -DATE Year- to- date Favorable Variance > $10K: Variance Sewer Construction Total Labor Charges 177 Revenue 9,527 Directors Fees & Expenses 56 Expense 19,277 Chemicals 314 Over /Under (9,750) Utilities 644 Repairs & Maintenance 389 Hauling & Disposal 93 Professional & Legal 0 Outside Services 209 Materials & Supplies 82 Other Expenses 434 2,398 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (75) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 2,323 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of March, 2012 was 0.383 %. I PREPARED 4/10/12, 17:17:42 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE -------------------------------------------------------------------------------------------------------- ---------------------- - - - - -- CURRENT ASSETS CASH 262,999.12 - PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 193,380.53 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,914.75 ACCOUNTS RECEIVABLE -COBRA 2,018.32 A /R -SSC DIRECT BILL 6,082.35 COMPUTER PURCHASE PROGRAM 10,025.23 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE .00 PREPAID EXPENSES 761,517.05 PREPAID RETIREMENT 5,050,656.08 SUPPLIES & MATERIAL INV 2,034,151.28 DUE FROM SIC 94,554,409.50 DUE FROM S/I 518,543.30 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 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 TOTAL ASSETS LIABILITIES DUE TO SIC 67,585,292.28- 103,161,500.72 593,461,790.81 -------------- 696,623,291.53 -------- - - - - -- -------------- oy PREPARED 4/10/12, 17:17:42 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 49,202,843.87 - ACCOUNTS PAYABLE 321,270.23 - SALES TAX PAYABLE .00 ACCRUED WAGES PAYABLE 834,621.33 - 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 1,179,294.51 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,214.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .01 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 9.62 LIFE INS .44 DELTA DENTAL 8.34 POST EMP. BENEFIT -OPEB 210,064.38 - CAFETERIA PLAN PAYABLE 35,116.80 - PERMIT CLEARING 16.00 - WORKERS' COMP INS PAYABLE 35,351.69 ACCRUED COMPENSATED ABS. 3,495,885.84 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 85,731.31- 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- 48,451,822.90 28,423,316.29- 124,129,261.43- 572,494,030.10- -------- - - - - -- 696,623,291.53 -------- - - - - -- -------------- 0 PREPARED 4/09/12, 16:22:06 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2012 CENTRAL ------------------------------------------------------------------------------------------------------------------------------------ CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 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 2,118 6,273- 74.8- 75,519 140,581 65,062 86.2 100,700 139.6 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 56 56 .0 841,300 752,684 88,616- 10.5- 841,300 89.5 2500 SEWER SVC CHRG -PRIOR YEAR 2,216- 0 2,216 100.0- 19,944- 14,871- 5,073 25.4- 26,600- 55.9 SEWER SERVICE CHARGES 6,175 2,174 4,001- 64.8- 26,896,875 26,645,141 251,734- .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 12,560 1,523- 10.8- 126,747 164,576 37,829 29.8 169,000 97.4 1700 SEPTIC TANK DUMPING 6,083 4,894 1,189- 19.5- 54,747 40,262 14,485- 26.5- 73,000 55.2 1900 OVERTIME INSPECTION 1,083 549 534- 49.3- 9,747 8,518 1,229- 12.6- 13,000 65.5 2000 SIDE SEWER INSPECTION 31,250 21,841 9,409- 30.1- 281,250 314,857 33,607 11.9 375,000 84.0 2700 SALES 166 525 359 216.3 1,494 1,696 202 13.5 2,000 84.8 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 78,500 62,096 16,404- 20.9- 145,000 42.8 3000 INDUSTRIAL PERMIT FEES 0 39,132 39,132 .0 52,500 74,551 22,051 42.0 105,000 71.0 3200 NEW INDUSTRY PERMIT FEES 666 345 321- 48.2- 5,994 6,558 564 9.4 8,000 82.0 3301 POLLUTION PREVENTION 5,500 0 5,500- 100.0- 16,500 14,396 2,104- 12.8- 22,000 65.4 3500 LEASE RENTAL INCOME 45,250 47,641 2,391 5.3 467,250 703,731 236,481 50.6 603,000 116.7 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 1,968 1,968 .0 2,000 98.4 3801 RECYCLED WATER 40,000 10,754 29,246- 73.1- 160,000 185,281 25,281 15.8 240,000 77.2 4300 ANNEXATION CHARGES 1,275 1,600 325 25.5 11,475 12,808 1,333 11.6 15,300 83.7 4500 INTEREST INCOME 0 3 3 .0 0 726- 726- .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 52,500 0 52,500- 100.0- 157,500 119,877 37,623- 23.9- 210,000 57.1 5600 HOUSE HAZARD WASTE REIMB 3,000 2,145 855- 28.5- 27,000 37,960 10,960 40.6 769,805 4.9 6000 MISCELLANEOUS INCOME 0 612 612 .0 0 28,821 28,821 .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- 1,494 947 547- 36.6- 2,000 47.4 OTHER REVENUES 203,022 142,601 60,421- 29.8- 1,452,198 1,778,177 325,979 22.4 2,862,105 62.1 FUND TOTALS 209,197 144,775 64,422- 30.8- 28,349,073 28,423,318 74,245 .3 62,198,705 45.7 PREPARED 4/10/12, 10:39:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 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 177,274 1,816,549 50,000 79,904 18,872 78,832- 2,063,767 41,567 0 26,561 658,622 931,976 117,702 72,326 5,945 14,046 0 86,664- 0 1,782,081 314,831 - 314,831- 190,757 1,671,171 142,946 75,679 19,982 0 2,100,535 48,669 0 31,130 709,978 1,006,091 156,768 70,652 5,251 12,962 86,449- 0 0 1,955,052 225,289 - 225,289- 13,483- 7.6- 1,595,466 145,378 8.0 16,348,941 92,946 - 185.9- 450,000 4,225 5.3 719,136 1,110- 5.9- 169,848 78,832 -100.0 709,488- 36,768- 1.8- 18,573,903 7,102- 17.1- 374,103 0 .0 30,000 4,569- 17.2- 239,049 51,356- 7.8- 5,927,598 74,115- 8.0- 8,387,784 39,066- 33.2- 1,059,318 1,674 2.3 650,934 694 11.7 53,505 1,084 7.7 126,414 86,449 .0 0 86,664 -100.0 779,976- 0 .0 4,507,200 172,971- 9.7- 20,575,929 89,542- 28.4 2,833,479- 89,542- 28.4 2,833,479- 1,443,088 15,163,338 526,743 614,987 174,155 0 17,922,311 366,123 63,130 239,209 5,823,189 7,686,976 1,014,067 629,236 47,391 115,359 123,672- 0 4,507,200 20,368,208 2,150,948 - 2,150,948- 152,378 9.6 1,185,603 7.3 76,743- 17.1- 104,149 14.5 4,307- 2.5- 709,488 -100.0 651,592 3.5 7,980 2.1 33,130- 110.4- 160- .1- 104,409 1.8 700,808 8.4 45,251 4.3 21,698 3.3 6,114 11.4 11,055 8.7 123,672 .0 779,976 -100.0 0 .0 207,721 1.0 682,531- 24.1 682,531- 24.1 2,127,342 67.8 21,798,781 69.6 600,000 87.8 959,028 64.1 226,498 76.9 946,000- .0 24,765,649 72.4 499,034 73.4 30,000 210.4 318,949 75.0 7,903,688 73.7 11,183,955 68.7 1,412,684 71.8 868,143 72.5 71,574 66.2 168,802 68.3 360,000 34.4- 1,040,000- .0 4,507,200 100.0 26,284,029 77.5 3,778,069- 56.9 3,778,069- 56.9 TOTAL LABOR CHARGES 3,531,017 3,830,298 299,281- 8.5- 36,316,353 36,139,571 176,782 .5 47,271,609 76.5 0301 DIRECTOR MEETING FEES 5,299 6,094 795- 15.0- 47,691 50,449 2,758- 5.8- 63,595 79.3 0302 BOARD TRAINING AND CONF 3,833 2,778 1,055 27.5 34,497 17,242 17,255 50.0 46,000 37.5 0303 BOARD HEALTH BENEFITS 10,201 4,426 5,775 56.6 91,809 50,721 41,088 44.8 122,422 41.4 DIRECTOR FEES & EXPENSES 19,333 13,298 6,035 31.2 173,997 118,412 55,585 31.9 232,017 51.0 0402 LIME 18,000 17,880 120 .7 173,000 126,174 46,826 27.1 227,000 55.6 0403 POLYMER 41,416 74,696 33,280- 80.4- 372,744 318,115 54,629 14.7 497,000 64.0 0404 BOILER CHEMICALS 4,666 19,433 14,767 - 316.5- 41,994 33,243 8,751 20.8 56,000 59.4 0406 OTHER CHEMICALS 49,999 36,130 13,869 27.7 449,995 356,548 93,447 20.8 600,000 59.4 0407 HYPOCHLORITE 32,583 28,759 3,824 11.7 293,247 183,060 110,187 37.6 391,000 46.8 CHEMICALS 146,664 176,898 30,234- 20.6- 1,330,980 1,017,140 313,840 23.6 1,771,000 57.4 0501 ELECTRICAL 77,873 55,459 22,414 28.8 662,724 514,677 148,047 22.3 934,500 55.1 0502 NATURAL GAS 230,915 184,233 46,682 20.2 2,078,235 1,665,774 412,461 19.8 2,771,000 60.1 0503 LAND -FILL GAS 42,833 35,621 7,212 16.8 385,497 323,494 62,003 16.1 514,000 62.9 0504 WATER 7,665 1,186 6,479 84.5 67,235 51,354 15,881 23.6 92,000 55.8 0505 TELEPHONE 19,256 18,060 1,196 6.2 173,304 167,742 5,562 3.2 231,100 72.6 UTILITIES 378,542 294,559 83,983 22.2 3,366,995 2,723,041 643,954 19.1 4,542,600 59.9 O PREPARED 4/10/12, 10:39:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 75W OF YEAR LAPSED ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE 96 BUDGET ACTUAL VARIANCE % BUDGET 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 4,577 5,527 54.7 90,936 66,341 24,595 27.0 121,250 54.7 0602 VEHIC /EQUIP REPAIR MAINT 7,500 5,533 1,967 26.2 67,500 64,294 3,206 4.7 90,000 71.4 0603 GENERAL REPAIRS & MAINT 79,702 62,439 17,263 21.7 717,318 760,482 43,164- 6.0- 956,500 79.5 0604 OUTSIDE REPAIRS & MAINT. 160,495 161,394 899- .6- 1,444,332 1,084,542 359,790 24.9 1,926,100 56.3 0605 COMPUTER REPAIRS & MAINT 31,990 29,428 2,562 8.0 298,910 270,919 27,991 9.4 394,911 68.6 0606 REAL PROPERTY REPAIRS 3,333 1,899 1,434 43.0 29,997 13,254 16,743 55.8 40,000 33.1 REPAIRS & MAINTENANCE 293,124 265,270 27,854 9.5 2,648,993 2,259,832 389,161 14.7 3,528,761 64.0 0701 ASH REMOVAL 13,250 9,524 3,726 28.1 119,250 91,920 27,330 22.9 159,000 57.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 18,747 0 18,747 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 7,561 895- 13.4- 59,994 51,261 8,733 14.6 80,000 64.1 0704 JANITORIAL & REFUSE REMOV 20,667 22,409 1,742- 8.4- 186,003 187,557 1,554- .8- 248,050 75.6 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 22,500 0 22,500 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 40,932 66,345 25,413- 62.1- 330,388 312,956 17,432 5.3 511,200 61.2 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 86,098 105,839 19,741- 22.9- 736,882 643,694 93,188 12.6 1,088,250 59.1 0801 PROFESSIONAL SERVICES 9,795 17,200 7,405- 75.6- 88,155 103,950 15,795- 17.9- 117,560 88.4 0802 LEGAL SERVICES -BOARD 5,166 13,365 8,199- 158.7- 46,494 58,830 12,336- 26.5- 62,000 94.9 0803 LEGAL SERVICES -STAFF 30,087 81,127 51,040- 169.6- 263,317 310,077 46,760- 17.8- 361,100 85.9 PROFESSIONAL & LEGAL SERV 45,048 111,692 66,644- 147.9- 397,966 472,857 74,891- 18.8- 540,660 87.5 0901 OUTSIDE SAFETY SERVICES 11,257 21,129 9,872- 87.7- 90,513 68,342 22,171 24.5 121,000 56.5 0902 TECHNICAL SERVICES 198,057 322,479 124,422- 62.8- 1,772,513 1,562,428 210,085 11.9 2,376,850 65.7 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 596 2,570 81.2 173,744 150,186 23,558 13.6 318,250 47.2 0905 REPROGRAPHIC SERVICES 1,599 0 1,599 100.0 14,391 5,181 9,210 64.0 19,200 27.0 0906 RECRUITMENT 6,833 7,676 843- 12.3- 61,497 118,324 56,827- 92.4- 82,000 144.3 OUTSIDE SERVICES 220,912 351,880 130,968- 59.3- 2,113,058 1,904,461 208,597 9.9 2,917,700 65.3 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 16,252 10,055 6,197 38.1 146,268 93,122 53,146 36.3 195,100 47.7 1102 GASOLINE, OIL & FUEL 18,620 29,741 11,121- 59.7- 167,580 192,182 24,602- 14.7- 223,450 86.0 1103 OPERATING SUPPLIES 97,661 124,211 26,550- 27.2- 881,449 822,603 58,846 6.7 1,185,700 69.4 1104 OPERATING FUEL 4,833 0 4,833 100.0 43,497 12,091 31,406 72.2 58,000 20.8 1105 LABORATORY SUPPLIES 12,333 21,734 9,401- 76.2- 110,997 115,443 4,446- 4.0- 148,000 78.0 1106 SAFETY SUPPLIES 9,604 12,426 2,822- 29.4- 86,002 115,459 29,457- 34.3- 115,495 100.0 1108 INVENTORY OVER /SHORT 0 503 503- .0 0 3,057 3,057- .0 0 .0 MATERIALS & SUPPLIES 159,303 198,670 39,367- 24.7- 1,435,793 1,353,957 81,836 5.7 1,925,745 70.3 1201 RENTS & LEASES 17,331 6,437 10,894 62.9 158,479 80,051 78,428 49.5 213,110 37.6 1202 PUBLIC AGENCY FEES 34,521 2,561 31,960 92.6 306,489 181,890 124,599 40.7 406,735 44.7 1203 PUBLIC INFORMATION 32,540 51,329 18,789- 57.7- 292,860 233,588 59,272 20.2 390,500 59.8 ■ PREPARED 4/10/12, 10:39:22 EXPENSE SUMMARY REPORT BY DISTRICT ACCOUNTING PAGE PERIOD 3 9/2012 PROGRAM /GM275L 75% OF YEAR LAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - -- - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 5,059 1,307 3,752 74.2 33,531 10,432 23,099 68.9 46,750 22.3 1205 TECH TRAIN, CONF & MEETS 25,636 15,861 9,775 38.1 234,824 147,507 87,317 37.2 313,625 47.0 1206 CERTIFICATION & LICENSES 1,225 2,347 1,122- 91.6- 13,430 11,780 1,650 12.3 17,178 68.6 1207 CLAIMS 841 150 691 82.2 6,769 1,350 5,419 80.1 10,100 13.4 1208 SUBSCRIPTION /PUBLICATION 3,253 9,151 5,898- 181.3- 25,777 15,827 9,950 38.6 34,148 46.3 1209 MILEAGE REIMBURSEMENTS 495 675 180- 36.4- 4,455 2,653 1,802 40.4 6,040 43.9 1210 PUBLIC NOTICES 411 220 191 46.5 3,699 2,207 1,492 40.3 4,950 44.6 1211 OUTSIDE ORGANIZATION FEES 22,961 6,320 16,641 72.5 217,649 240,490 22,841- 10.5- 286,900 83.8 1212 EMPLOYEE MEMBERSHIPS 3,043 6,428 3,385- 111.2- 28,387 26,023 2,364 8.3 38,632 67.4 1213 MISCELLANEOUS 2,688 970 1,718 63.9 24,192 13,490 10,702 44.2 32,350 41.7 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 5,691 0 5,691 100.0 52,719 1,582 51,137 97.0 71,300 2.2 OTHER EXPENSES 155,695 103,756 51,939 33.4 1,403,260 968,870 434,390 31.0 1,872,318 51.7 NET EXPENSES 5,035,736 5,452,160 416,424- 8.3- 50,774,277 48,451,835 2,322,442 4.6 66,540,660 72.8 TOTAL EXPENSE 5,035,736 5,452,160 416,424- 8.3- 50,774,277 48,451,835 2,322,442 4.6 66,540,660 72.8 PREPARED 4/10/12, 10:39:22 SELF INSURANCE EXPENSE REPORT PAGE PERIOD 4 9/2012 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- -- - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE it BUDGET ACTUAL VARIANCE %- BUDGET 'k 1420 LOSSES 20,833 0 20,833 100.0 187,497 24,349 163,148 87.0 250,000 9.7 1421 LEGAL SERVICES 6,249 21,865 15,616- 249.9- 61,241 112,462 51,221- 83.6- 85,000 132.3 1422 TECHNICAL SERVICES 9,165 736 8,429 92.0 82,485 7,226 75,259 91.2 110,000 6.6 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 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 22,601 13,646 37.6 864,723 562,806 301,917 34.9 979,500 57.5 NET EXPENSES 36,247 22,601 13,646 37.6 864,723 562,806 301,917 34.9 979,500 57.5 PREPARED 4/10/12, 10:39:22 SELF INSURANCE EXPENSE REPORT ACCOUNTING PAGE PERIOD 5 9/2012 PROGRAM /GM275L 75% OF YEAR LAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH —TO— DATE------- - - - - -- -- --- --- - - ---- YEAR —TO— DATE-------- -- - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE 9, BUDGET ACTUAL VARIANCE 96 BUDGET is 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 30,773 30,773 0 .0 30,773 30,773 0 .0 30,773 100.0 1253 2009 BOND DEBT EXPENSE 0 0 0 .0 1,253,631 1,462,028 208,397— 16.6— 1,888,601 77.4 OTHER EXPENSES 30,773 30,773 0 .0 1,284,404 1,492,801 208,397— 16.2— 1,919,374 77.8 NET EXPENSES 30,773 30,773 0 .0 1,284,404 1,492,801 208,397— 16.2— 1,919,374 77.8 PREPARED 4/09/12, 11:12:36 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) E PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - -- -- YEAR -TO- DATE-------- - - -- -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 427,321 542,731 115,410- 27.0- 3,845,889 3,895,846 49,957- 1.3- 5,127,961 76.0 EMPLOYEE BENEFITS 577,889 688,277 110,388- 19.1- 9,738,201 9,851,639 113,438- 1.2- 11,832,373 83.3 CAPITALIZED ADM OVERHEAD 3,699- 3,408- 291- 7.9 33,291- 21,541- 11,750- 35.3 44,396- 48.5 DIRECTOR FEES & EXPENSES 19,333 13,298 6,035 31.2 173,997 118,412 55,585 31.9 232,017 51.0 UTILITIES 10,490 12,602 2,112- 20.1- 94,410 112,163 17,753- 18.8- 125,900 89.1 REPAIRS & MAINTENANCE 32,730 13,624 19,106 58.4 304,947 243,852 61,095 20.0 403,300 60.5 PROFESSIONAL & LEGAL SERV 32,043 91,565 59,522- 185.8- 287,587 378,336 90,749- 31.6- 384,560 98.4 OUTSIDE SERVICES 220,862 95,680 125,182 56.7 953,408 795,174 158,234 16.6 1,211,050 65.7 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,617 15,026 591 3.8 142,970 143,360 390- .3- 201,165 71.3 OTHER EXPENSES 49,613 61,302 11,689- 23.6- 450,117 340,512 109,605 24.4 607,260 56.1 ADMINISTRATION 1,382,199 1,530,697 148,498- 10.7- 16,808,235 16,707,753 100,482 .6 20,931,190 79.8 SALARIES & WAGES 465,948 435,244 30,704 6.6 4,193,532 4,145,262 48,270 1.2 5,591,440 74.1 EMPLOYEE BENEFITS 332,083 340,435 8,352- 2.5- 2,988,747 3,086,725 97,978- 3.3- 3,985,324 77.5 CAPITALIZED ADM OVERHEAD 293,821- 210,353- 83,468- 28.4 2,644,389- 2,031,442- 612,947- 23.2 3,525,881- 57.6 UTILITIES 5,914 5,468 446 7.5 53,226 43,792 9,434 17.7 71,000 61.7 REPAIRS & MAINTENANCE 8,673 20,069 11,396- 131.4- 78,057 47,454 30,603 39.2 104,111 45.6 HAULING & DISPOSAL 42,515 68,362 25,847- 60.8- 344,635 331,319 13,316 3.9 565,200 58.6 PROFESSIONAL & LEGAL SERV 8,006 13,471 5,465- 68.3- 65,388 56,785 8,603 13.2 96,100 59.1 OUTSIDE SERVICES 28,922 30,393 1,471- 5.1- 350,298 291,010 59,288 16.9 447,100 65.1 MATERIALS & SUPPLIES 16,243 13,740 2,503 15.4 146,187 110,130 36,057 24.7 195,010 56.5 OTHER EXPENSES 22,269 19,230 3,039 13.6 199,521 120,448 79,073 39.6 262,962 45.8 ENGINEERING 636,752 736,059 99,307- 15.6- 5,775,202 6,201,483 426,281- 7.4- 7,792,366 79.6 SALARIES & WAGES 384,286 398,454 14,168- 3.7- 3,458,574 3,407,142 51,432 1.5 4,611,562 73.9 EMPLOYEE BENEFITS 292,902 336,538 43,636- 14.9- 2,636,118 2,589,717 46,401 1.8 3,515,264 73.7 CAPITALIZED ADM OVERHEAD 1,740- 5,966- 4,226 242.9- 15,660- 48,490- 32,830 209.6- 20,881 -232.2 UTILITIES 7,708 9,310 1,602- 20.8- 68,872 60,773 8,099 11.8 92,500 65.7 REPAIRS & MAINTENANCE 57,817 47,669 10,148 17.6 520,353 283,318 237,035 45.6 693,850 40.8 HAULING & DISPOSAL 6,670 6,060 610 9.1 60,030 40,060 19,970 33.3 80,050 50.0 PROFESSIONAL & LEGAL SERV 833 277 556 66.7 7,497 1,837 5,660 75.5 10,000 18.4 OUTSIDE SERVICES 6,760 10,546 3,786- 56.0- 60,840 75,734 14,894- 24.5- 81,150 93.3 MATERIALS & SUPPLIES 55,148 89,560 34,412- 62.4- 495,981 518,774 22,793- 4.6- 661,870 78.4 OTHER EXPENSES 17,199 13,039 4,160 24.2 152,996 94,748 58,248 38.1 201,375 47.1 COLLECTION SYSTEM OPS. 827,583 905,487 77,904- 9.4- 7,445,601 7,023,613 421,988 5.7 9,926,740 70.8 SALARIES & WAGES 700,306 644,932 55,374 7.9 6,302,754 5,788,557 514,197 8.2 8,403,803 68.9 EMPLOYEE BENEFITS 521,626 534,191 12,565- 2.4- 4,694,634 4,354,251 340,383 7.3 6,260,055 69.6 CAPITALIZED ADM OVERHEAD 15,195- 5,562- 9,633- 63.4 136,755- 49,475- 87,280- 63.8 182,391- 27.1 CHEMICALS 104,998 150,432 45,434- 43.3- 955,986 727,067 228,919 23.9 1,271,000 57.2 UTILITIES 311,122 248,057 63,065 20.3 2,800,098 2,188,512 611,586 21.8 3,733,500 58.6 REPAIRS & MAINTENANCE 174,572 160,053 14,519 8.3 1,571,648 1,580,130 8,482- .5- 2,095,500 75.4 HAULING & DISPOSAL 35,413 29,977 5,436 15.4 318,717 258,377 60,340 18.9 425,000 60.8 PROFESSIONAL & LEGAL SERV 4,166 6,379 2,213- 53.1- 37,494 35,899 1,595 4.3 50,000 71.8 OUTSIDE SERVICES 92,402 215,261 122,859- 133.0- 831,618 707,172 124,446 15.0 1,108,900 63.8 MATERIALS & SUPPLIES 68,046 77,271 9,225- 13.6- 612,414 553,633 58,781 9.6 816,700 67.8 OTHER EXPENSES 64,095 9,613 54,482 85.0 577,955 403,938 174,017 30.1 770,438 52.4 C/ J_� PREPARED 4/09/12, 11:12:36 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) ACCOUNTING PAGE PERIOD 9/2012 PROGRAM /GM278L RUNNING EXPENSE FUND CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH- TO-DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE --------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE-----%- - - - -- BUDGET- - - - -9- PLANT OPERATIONS 2,061,551 2,070,604 9,053- .4- 18,566,563 16,548,061 2,018,502 10.9 24,752,505 66.9 SALARIES & WAGES 85,906 79,174 6,732 7.8 773,154 685,504 87,650 11.3 1,030,883 66.5 EMPLOYEE BENEFITS 57,581 55,611 1,970 3.4 518,229 485,876 32,353 6.2 691,013 70.3 CAPITALIZED ADM OVERHEAD 376- 41,666 0 26,466 376 -100.0 15,200 36.5 3,384- 374,994 0 290,073 3,384 -100.0 84,921 22.6 4,520- 500,000 .0 58.0 CHEMICALS UTILITIES 43,308 19,122 24,186 55.8 350,389 317,801 32,588 9.3 519,700 61.2 REPAIRS & MAINTENANCE 19,332 23,855 4,523- 23.4- 173,988 105,078 68,910 39.6 232,000 45.3 HAULING & DISPOSAL 1,500 1,440 60 4.0 13,500 13,938 438- 3.2- 18,000 77.4 OUTSIDE SERVICES 6,966 0 6,966 100.0 51,894 35,371 16,523 31.8 69,500 50.9 MATERIALS & SUPPLIES 4,249 3,073 1,176 27.7 38,241 28,060 10,181 26.6 51,000 55.0 OTHER EXPENSES 2,519 572 1,947 77.3 22,671 9,224 13,447 59.3 30,283 30.5 PUMP STATIONS 262,651 209,313 53,338 20.3 2,313,676 1,970,925 342,751 14.8 3,137,859 62.8 FUND TOTALS 5,170,736 5,452,160 281,424- 5.4- 50,909,277 48,451,835 2,457,442 4.8 66,540,660 72.8 03 PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE PERIOD 1 9/2012 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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. 93,634 115,602 21,968- 23.5- 842,706 837,140 5,566 .7 1,123,640 74.5 0102 SALARIES & WAGES -NON MGMT 291,989 286,815 5,174 1.8 2,627,901 2,502,254 125,647 4.8 3,503,921 71.4 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 132,975 82,975- 166.0- 450,000 510,303 60,303- 13.4- 600,000 85.1 0105 OVERTIME 6,198 7,339 1,141- 18.4- 55,782 46,149 9,633 17.3 74,400 62.0 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 130,500- 0 130,500 -100.0 174,000- .0 SALARIES & WAGES 427,321 542,731 115,410- 27.0- 3,845,889 3,895,846 49,957- 1.3- 5,127,961 76.0 0201 WORKERS' COMPENSATION 2,048 3,152 1,104- 53.9- 18,432 17,602 830 4.5 24,622 71.5 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 MEDICARE 4,980 7,424 2,444- 49.1- 44,820 47,242 2,422- 5.4- 59,833 79.0 0204 MEDICAL AND HEALTH INSUR 354,608 405,390 50,782- 14.3- 3,191,472 3,089,404 102,068 3.2 4,255,355 72.6 0205 RETIREMENT CONTRIBUTION 183,319 271,628 88,309- 48.2- 1,649,871 1,650,163 292- .0 2,199,874 75.0 0206 DEFERRED COMP. CONTRIB 21,499 42,415 20,916- 97.3- 193,491 206,802 13,311- 6.9- 258,072 80.1 0207 DENTAL INSURANCE 38,672 37,888 784 2.0 348,048 333,696 14,352 4.1 464,136 71.9 0208 LONG -TERM DISABILITY INS 981 929 52 5.3 8,829 8,319 510 5.8 11,831 70.3 0209 LIFE INSURANCE 6,198 5,900 298 4.8 55,782 51,753 4,029 7.2 74,450 69.5 0211 ACCRUED COMPENSATED ABS. 0 86,449- 86,449 .0 0 123,672- 123,672 .0 360,000 34.4- 0212 BENEFIT VACANCY 34,416- 0 34,416 -100.0 309,744- 0 309,744 -100.0 413,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 577,889 688,277 110,388- 19.1- 9,738,201 9,851,639 113,438- 1.2- 11,832,373 83.3 0250 CAPITALIZED ADM OVERHEAD 3,699- 3,408- 291- 7.9 33,291- 21,541- 11,750- 35.3 44,396- 48.5 CAPITALIZED ADM OVERHEAD 3,699- 3,408- 291- 7.9 33,291- 21,541- 11,750- 35.3 44,396- 48.5 0301 DIRECTOR MEETING FEES 5,299 6,094 795- 15.0- 47,691 50,449 2,758- 5.8- 63,595 79.3 0302 BOARD TRAINING AND CONF 3,833 2,778 1,055 27.5 34,497 17,242 17,255 50.0 46,000 37.5 0303 BOARD HEALTH BENEFITS 10,201 4,426 5,775 56.6 91,809 50,721 41,088 44.8 122,422 41.4 DIRECTOR FEES & EXPENSES 19,333 13,298 6,035 31.2 173,997 118,412 55,585 31.9 232,017 51.0 0501 ELECTRICAL 6,250 7,286 1,036- 16.6- 56,250 62,836 6,586- 11.7- 75,000 83.8 0502 NATURAL GAS 1,166 2,005 839- 72.0- 10,494 12,949 2,455- 23.4- 14,000 92.5 0504 WATER 333 0 333 100.0 2,997 3,039 42- 1.4- 4,000 76.0 0505 TELEPHONE 2,741 3,311 570- 20.8- 24,669 33,339 8,670- 35.1- 32,900 101.3 UTILITIES 10,490 12,602 2,112- 20.1- 94,410 112,163 17,753- 18.8- 125,900 89.1 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 3,744 0 3,744 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,898 0 5,898 100.0 52,959 9,444 43,515 82.2 70,800 13.3 0605 COMPUTER REPAIRS & MAINT 23,083 11,725 11,358 49.2 218,247 221,154 2,907- 1.3- 287,500 76.9 0606 REAL PROPERTY REPAIRS 3,333 1,899 1,434 43.0 29,997 13,254 16,743 55.8 40,000 33.1 REPAIRS & MAINTENANCE 32,730 13,624 19,106 58.4 304,947 243,852 61,095 20.0 403,300 60.5 0801 PROFESSIONAL SERVICES 9,795 17,200 7,405- 75.6- 88,155 103,950 15,795- 17.9- 117,560 88.4 0802 LEGAL SERVICES -BOARD 5,166 13,365 8,199- 158.7- 46,494 58,830 12,336- 26.5- 62,000 94.9 0803 LEGAL SERVICES -STAFF 17,082 61,000 43,918- 257.1- 152,938 215,556 62,618- 40.9- 205,000 105.1 9 PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT ACCOUNTING PAGE PERIOD 2 9/2012 PROGRAM /GM279D RUNNING EXPENSE FUND CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- - ------ ------- YEAR -TO- DATE-------- - - - - -- ANNUAL NO -- - - ACCOUNT TITLE - - - - - - - - - - - - - - - - - - - - - - - - - - BUDGET - - - - - - - - - - - - - ACTUAL - - - - - - - - - - VARIANCE - - - - - - - - - - - - - 96 - - - - - - BUDGET - - - - - - - - - - - - ACTUAL - - - - - - - - - - - - - VARIANCE - - - - - - - - - - - % - - - - - - BUDGET - - - - - - - - - - - - 96 - - - - - - PROFESSIONAL & LEGAL SERV 32,043 91,565 59,522- 185.8- 287,587 378,336 90,749- 31.6- 384,560 98.4 0901 OUTSIDE SAFETY SERVICES 6,666 17,667 11,001- 165.0- 59,994 58,368 1,626 2.7 80,000 73.0 0902 TECHNICAL SERVICES 70,863 70,337 526 .7 637,767 579,927 57,840 9.1 850,400 68.2 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 135,250 0 135,250 100.0 182,500 33,406 149,094 81.7 183,250 18.2 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 11,250 5,149 6,101 54.2 15,000 34.3 0906 RECRUITMENT 6,833 7,676 843- 12.3- 61,497 118,324 56,827- 92.4- 82,000 144.3 OUTSIDE SERVICES 220,862 95,680 125,182 56.7 953,408 795,174 158,234 16.6 1,211,050 65.7 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 5,860 2,607 30.8 76,203 44,819 31,384 41.2 101,640 44.1 1103 OPERATING SUPPLIES 4,553 4,821 268- 5.9- 43,477 44,669 1,192- 2.7- 68,250 65.4 1106 SAFETY SUPPLIES 2,597 3,842 1,245- 47.9- 23,290 50,815 27,525- 118.2- 31,275 162.5 1108 INVENTORY OVER /SHORT 0 503 503- .0 0 3,057 3,057- .0 0 .0 MATERIALS & SUPPLIES 15,617 15,026 591 3.8 142,970 143,360 390- .3- 201,165 71.3 1201 RENTS & LEASES 882 1,625 743- 84.2- 10,438 8,744 1,694 16.2 15,600 56.1 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,872 768 1,104 59.0 2,500 30.7 1203 PUBLIC INFORMATION 31,625 51,302 19,677- 62.2- 284,625 233,561 51,064 17.9 379,500 61.5 1204 TUITION REIMBURSEMENT 499 224 275 55.1 6,491 2,013 4,478 69.0 10,000 20.1 1205 TECH TRAIN, CONF & MEETS 6,602 3,556 3,046 46.1 60,418 39,681 20,737 34.3 82,050 48.4 1206 CERTIFICATION & LICENSES 191 370 179- 93.7- 1,719 614 1,105 64.3 2,300 26.7 1207 CLAIMS 833 150 683 82.0 6,697 1,350 5,347 79.8 10,000 13.5 1208 SUBSCRIPTION /PUBLICATION 1,065 1,149 84- 7.9- 6,085 3,782 2,303 37.8 7,810 48.4 1209 MILEAGE REIMBURSEMENTS 246 354 108- 43.9- 2,214 1,546 668 30.2 3,000 51.5 1210 PUBLIC NOTICES 62 220 158- 254.8- 558 330 228 40.9 750 44.0 1211 OUTSIDE ORGANIZATION FEES 2,433 320 2,113 86.8 21,897 31,349 9,452- 43.2- 29,200 107.4 1212 EMPLOYEE MEMBERSHIPS 548 1,004 456- 83.2- 5,932 5,662 270 4.6 8,600 65.8 1213 MISCELLANEOUS 1,169 1,028 141 12.1 10,421 10,727 306- 2.9- 13,950 76.9 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 3,250 0 3,250 100.0 30,750 385 30,365 98.7 42,000 .9 OTHER EXPENSES 49,613 61,302 11,689- 23.6- 450,117 340,512 109,605 24.4 607,260 56.1 DEPARTMENT NET EXPENSES 1,382,199 1,530,697 148,498- 10.7- 16,808,235 16,707,753 100,482 .6 20,931,190 79.8 �j. PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 32,954 8,088 19.7 369,378 283,081 86,297 23.4 492,511 57.5 0102 SALARIES & WAGES -NON MGMT 434,752 390,538 44,214 10.2 3,912,768 3,819,538 93,230 2.4 5,217,048 73.2 0103 COMP ABS- ACCRUAL PAYMENTS 0 8,127 8,127- .0 0 8,127 8,127- .0 0 .0 0105 OVERTIME 9,237 3,625 5,612 60.8 83,133 34,516 48,617 58.5 110,881 31.1 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 171,747- 0 171,747 -100.0 229,000- .0 SALARIES & WAGES 465,948 435,244 30,704 6.6 4,193,532 4,145,262 48,270 1.2 5,591,440 74.1 0201 WORKERS' COMPENSATION INS 5,952 5,545 407 6.8 53,568 53,143 425 .8 71,487 74.3 0203 FEDERAL MEDICARE TAX 6,426 7,409 983- 15.3- 57,834 59,359 1,525- 2.6- 77,154 76.9 0204 MEDICAL & HEALTH INSUR 76,287 81,499 5,212- 6.8- 686,583 751,208 64,625- 9.4- 915,486 82.1 0205 RETIREMENT CONTRIBUTION 217,915 203,921 13,994 6.4 1,961,235 1,871,822 89,413 4.6 2,615,038 71.6 0206 DEFERRED COMP. CONTRIB 26,753 29,531 2,778- 10.4- 240,777 231,349 9,428 3.9 321,078 72.1 0207 DENTAL INSURANCE 9,381 9,346 35 .4 84,429 88,875 4,446- 5.3- 112,602 78.9 0208 LONG -TERM DISABILITY INS 1,365 1,171 194 14.2 12,285 11,210 1,075 8.8 16,421 68.3 0209 LIFE INSURANCE 2,336 2,013 323 13.8 21,024 19,759 1,265 6.0 28,058 70.4 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332 -100.0 128,988- 0 128,988 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 340,435 8,352- 2.5- 2,988,747 3,086,725 97,978- 3.3- 3,985,324 77.5 0250 CAPITALIZED ADM OVERHEAD 293,821- 210,353- 83,468- 28.4 2,644,389- 2,031,442- 612,947- 23.2 3,525,881- 57.6 CAPITALIZED ADM OVERHEAD 293,821- 210,353- 83,468- 28.4 2,644,389- 2,031,442- 612,947- 23.2 3,525,881- 57.6 0501 ELECTRICAL 1,199 779 420 35.0 10,791 6,331 4,460 41.3 14,400 44.0 0502 NATURAL GAS 250 142 108 43.2 2,250 667 1,583 70.4 3,000 22.2 0504 WATER 166 324 158- 95.2- 1,494 1,639 145- 9.7- 2,000 82.0 0505 TELEPHONE 4,299 4,223 76 1.8 38,691 35,155 3,536 9.1 51,600 68.1 UTILITIES 5,914 5,468 446 7.5 53,226 43,792 9,434 17.7 71,000 61.7 0604 OUTSIDE REPAIRS & MAINT. 4,348 3,392 956 22.0 39,132 20,856 18,276 46.7 52,200 40.0 0605 COMPUTER REPAIRS & MAINT 4,325 16,677 12,352 - 285.6- 38,925 26,598 12,327 31.7 51,911 51.2 REPAIRS & MAINTENANCE 8,673 20,069 11,396- 131.4- 78,057 47,454 30,603 39.2 104,111 45.6 0704 JANITORIAL & REFUSE REMOV 2,499 2,281 218 8.7 22,491 20,052 2,439 10.8 30,000 66.8 0706 HAZARDOUS WASTE DISPOSAL 40,016 66,081 26,065- 65.1- 322,144 311,267 10,877 3.4 500,200 62.2 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 42,515 68,362 25,847- 60.8- 344,635 331,319 13,316 3.9 565,200 58.6 0803 LEGAL SERVICES -STAFF 8,006 13,471 5,465- 68.3- 65,388 56,785 8,603 13.2 96,100 59.1 PROFESSIONAL & LEGAL SERV 8,006 13,471 5,465- 68.3- 65,388 56,785 8,603 13.2 96,100 59.1 0902 TECHNICAL SERVICES 26,081 30,393 4,312- 16.5- 224,729 176,152 48,577 21.6 313,000 56.3 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 122,500 114,826 7,674 6.3 130,000 88.3 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 3,069 32 3,037 99.0 4,100 .8 (3 PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 3/31/2012 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 30,393 1,471- 5.1- 350,298 291,010 59,288 16.9 447,100 65.1 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 1,383 3,279 70.3 41,958 26,474 15,484 36.9 55,960 47.3 1103 OPERATING SUPPLIES 9,935 11,751 1,816- 18.3- 89,415 75,662 13,753 15.4 119,250 63.4 1106 SAFETY SUPPLIES 1,646 606 1,040 63.2 14,814 7,994 6,820 46.0 19,800 40.4 MATERIALS & SUPPLIES 16,243 13,740 2,503 15.4 146,187 110,130 36,057 24.7 195,010 56.5 1201 RENTS & LEASES 582 412 170 29.2 5,238 5,448 210- 4.0- 7,000 77.8 1202 PUBLIC AGENCY FEES 416 0 416 100.0 3,744 492 3,252 86.9 5,000 9.8 1203 PUBLIC INFORMATION 915 27 888 97.0 8,235 27 8,208 99.7 11,000 .2 1204 TUITION REIMBURSEMENT 3,624 0 3,624 100.0 18,616 6,829 11,787 63.3 25,500 26.8 1205 TECH TRAIN, CONF & MEETS 10,547 8,843 1,704 16.2 97,023 54,996 42,027 43.3 128,705 42.7 1206 CERTIFICATION & LICENSES 278 0 278 100.0 2,502 1,601 901 36.0 3,345 47.9 1208 SUBSCRIPTION /PUBLICATION 1,706 7,757 6,051- 354.7- 15,354 10,906 4,448 29.0 20,513 53.2 1209 MILEAGE REIMBURSEMENTS 121 147 26- 21.5- 1,089 843 246 22.6 1,490 56.6 1210 PUBLIC NOTICES 349 0 349 100.0 3,141 1,877 1,264 40.2 4,200 44.7 1211 OUTSIDE ORGANIZATION FEES 662 0 662 100.0 16,958 25,976 9,018- 53.2- 19,300 134.6 1212 EMPLOYEE MEMBERSHIPS 931 2,376 1,445- 155.2- 8,379 9,025 646- 7.7- 11,209 80.5 1213 MISCELLANEOUS 930 332- 1,262 135.7 8,370 1,231 7,139 85.3 11,200 11.0 1216 PROFESSIONAL EXP REIMB 1,208 0 1,208 100.0 10,872 1,197 9,675 89.0 14,500 8.3 OTHER EXPENSES 22,269 19,230 3,039 13.6 199,521 120,448 79,073 39.6 262,962 45.8 DEPARTMENT NET EXPENSES 636,752 736,059 99,307- 15.6- 5,775,202 6,201,483 426,281- 7.4- 7,792,366 79.6 /7 PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 15,504 734- 5.0- 132,930 104,753 0102 SALARIES & WAGES -NON MGMT 354,047 353,009 1,038 .3 3,186,423 3,092,914 0103 SALARIES & WAGES -COMP ABS 0 1,119 1,119- .0 0 1,119 0105 OVERTIME 24,719 23,740 979 4.0 222,471 162,853 0106 STANDBY PAID 5,500 5,082 418 7.6 49,500 45,503 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 132,750- 0 SALARIES & WAGES 384,286 398,454 14,168- 3.7- 3,458,574 3,407,142 0201 WORKERS' COMPENSATION INS 11,225 15,189 3,964- 35.3- 101,025 102,069 0203 FEDERAL MEDICARE TAX 5,174 5,585 411- 7.9- 46,566 45,251 0204 MEDICAL & HEALTH INSUR 79,298 85,616 6,318- 8.0- 713,682 738,179 0205 RETIREMENT CONTRIBUTION 175,307 187,809 12,502- 7.1- 1,577,763 1,402,310 0206 DEFERRED COMP. CONTRIB 23,249 30,776 7,527- 32.4- 209,241 199,444 0207 DENTAL INSURANCE 8,338 8,616 278- 3.3- 75,042 77,044 0208 LONG -TERM DISABILITY INS 1,228 1,134 94 7.7 11,052 9,956 0209 LIFE INSURANCE 1,833 1,813 20 1.1 16,497 15,464 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 114,750- 0 EMPLOYEE BENEFITS 292,902 336,538 43,636- 14.9- 2,636,118 2,589,717 0250 CAPITALIZED ADM OVERHEAD 1,740- 5,966- 4,226 242.9- 15,660- 48,490 - CAPITALIZED ADM OVERHEAD 1,740- 5,966- 4,226 242.9- 15,660- 48,490- 0501 ELECTRICAL 3,125 3,794 669- 21.4- 28,125 21,302 0502 NATURAL GAS 333 1,056 723 - 217.1- 2,997 4,555 0504 WATER 500 0 500 100.0 4,000 1,267 0505 TELEPHONE 3,750 4,460 710- 18.9- 33,750 33,649 UTILITIES 7,708 9,310 1,602- 20.8- 68,872 60,773 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 4,577 5,527 54.7 90,936 66,341 0602 VEHIC /EQUIP REPAIR MAINT 7,500 5,533 1,967 26.2 67,500 64,294 0603 GENERAL REPAIRS & MAINT 166 644 478- 288.0- 1,494 1,729 0604 OUTSIDE REPAIRS & MAINT 40,047 36,915 3,132 7.8 360,423 150,954 REPAIRS & MAINTENANCE 57,817 47,669 10,148 17.6 520,353 283,318 0704 JANITORIAL & REFUSE REMOV 4,170 6,060 1,890- 45.3- 37,530 40,060 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 22,500 0 HAULING & DISPOSAL 6,670 6,060 610 9.1 60,030 40,060 0803 LEGAL SERVICES -STAFF 833 277 556 66.7 7,497 1,837 PROFESSIONAL & LEGAL SERV 833 277 556 66.7 7,497 1,837 0901 OUTSIDE SAFETY SERVICES 1,041 3,462 2,421- 232.6- 9,369 3,462 0902 TECHNICAL SERVICES 5,711 7,084 1,373- 24.0- 51,399 72,272 0 28,177 21.2 93,509 2.9 1,119- .0 59,618 26.8 3,997 8.1 132,750 -100.0 51,432 1.5 1,044- 1.0- 1,315 2.8 24,497- 3.4- 175,453 11.1 9,797 4.7 2,002- 2.7- 1,096 9.9 1,033 6.3 114,750 -100.0 46,401 1.8 32,830 209.6- 32,830 209.6- 6,823 24.3 1,558- 52.0- 2,733 68.3 101 .3 8,099 11.8 24,595 27.0 3,206 4.7 235- 15.7- 209,469 58.1 237,035 45.6 2,530- 6.7- 22,500 100.0 19,970 33.3 5,660 75.5 5,660 75.5 5,907 63.0 20,873- 40.6- 177,251 59.1 4,248,620 72.8 0 .0 296,691 54.9 66,000 68.9 177,000- .0 4,611,562 73.9 134,768 75.7 62,124 72.8 951,633 77.6 2,103,745 66.7 279,047 71.5 100,104 77.0 14,786 67.3 22,057 70.1 153,000- .0 3,515,264 73.7 20,881 -232.2 20,881 -232.2 37,500 56.8 4,000 113.9 6,000 21.1 45,000 74.8 92,500 65.7 121,250 54.7 90,000 71.4 2,000 86.5 480,600 31.4 693,850 40.8 50,050 80.0 30,000 .0 80,050 50.0 10,000 18.4 10,000 18.4 12,500 27.7 68,550 105.4 PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE %; BUDGET ACTUAL VARIANCE % BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 72 0 72 100.0 100 .0 OUTSIDE SERVICES 6,760 10,546 3,786- 56.0- 60,840 75,734 14,894- 24.5- 81,150 93.3 1101 OFFICE EQUIPMENT /SUPPLIES 874 454 420 48.1 7,866 6,634 1,232 15.7 10,500 63.2 1102 GASOLINE, OIL & FUEL 18,620 29,741 11,121- 59.7- 167,580 192,182 24,602- 14.7- 223,450 86.0 1103 OPERATING SUPPLIES 33,220 54,266 21,046- 63.4- 298,980 285,888 13,092 4.4 398,700 71.7 1106 SAFETY SUPPLIES 2,434 5,099 2,665- 109.5- 21,555 34,070 12,515- 58.1- 29,220 116.6 MATERIALS & SUPPLIES 55,148 89,560 34,412- 62.4- 495,981 518,774 22,793- 4.6- 661,870 78.4 1201 RENTS & LEASES 9,968 4,400 5,568 55.9 89,712 52,730 36,982 41.2 119,650 44.1 1202 PUBLIC AGENCY FEES 3,066 2,561 505 16.5 23,394 20,135 3,259 13.9 29,250 68.8 1204 TUITION REIMBURSEMENT 83 108 25- 30.1- 747 615 132 17.7 1,000 61.5 1205 TECH TRAIN, CONF & MEETS 2,880 2,046 834 29.0 25,920 13,575 12,345 47.6 34,570 39.3 1206 CERTIFICATION & LICENSES 93 1,670 1,577- 695.7- 3,242 2,757 485 15.0 3,569 77.2 1207 CLAIMS 8 0 8 100.0 72 0 72 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 522 0 522 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 174 145- 500.0- 261 217 44 16.9 350 62.0 1212 EMPLOYEE MEMBERSHIPS 556 2,080 1,524- 274.1- 5,004 3,794 1,210 24.2 6,686 56.7 1213 MISCELLANEOUS 208 0 208 100.0 1,872 925 947 50.6 2,500 37.0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 2,250 0 2,250 100.0 3,000 .0 OTHER EXPENSES 17,199 13,039 4,160 24.2 152,996 94,748 58,248 38.1 201,375 47.1 DEPARTMENT NET EXPENSES 827,583 905,487 77,904- 9.4- 7,445,601 7,023,613 421,988 5.7 9,926,740 70.8 (Dq PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 26,697 1,131 4.1 250,452 218,114 32,338 12.9 333,940 65.3 0102 SALARIES & WAGES -NON MGMT 657,989 578,257 79,732 12.1 5,921,901 5,174,363 747,538 12.6 7,895,922 65.5 0103 SALARIES & WAGES -COMP ABS 0 725 725- .0 0 7,194 7,194- .0 0 .0 0105 OVERTIME 36,866 34,922 1,944 5.3 331,794 346,121 14,327- 4.3- 442,443 78.2 0106 STANDBY PAID 5,039 4,331 708 14.1 45,351 42,765 2,586 5.7 60,498 70.7 0110 SALARY VACANCY 27,416- 0 27,416 -100.0 246,744- 0 246,744 -100.0 329,000- .0 SALARIES & WAGES 700,306 644,932 55,374 7.9 6,302,754 5,788,557 514,197 8.2 8,403,803 68.9 0201 WORKERS' COMPENSATION INS 19,808 22,344 2,536- 12.8- 178,272 172,405 5,867 3.3 237,745 72.5 0203 FEDERAL MEDICARE TAX 8,964 9,628 664- 7.4- 80,676 78,544 2,132 2.6 107,632 73.0 0204 MEDICAL & HEALTH INSUR 135,051 126,405 8,646 6.4 1,215,459 1,140,673 74,786 6.2 1,620,678 70.4 0205 RETIREMENT CONTRIBUTION 319,171 308,697 10,474 3.3 2,872,539 2,466,399 406,140 14.1 3,830,124 64.4 0206 DEFERRED COMP. CONTRIB 41,401 48,749 7,348- 17.7- 372,609 336,049 36,560 9.8 496,879 67.6 0207 DENTAL INSURANCE 14,456 13,616 840 5.8 130,104 118,450 11,654 9.0 173,542 68.3 0208 LONG -TERM DISABILITY INS 2,117 1,810 307 14.5 19,053 16,030 3,023 15.9 25,484 62.9 0209 LIFE INSURANCE 3,324 2,942 382 11.5 29,916 25,701 4,215 14.1 39,971 64.3 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 22,666- 0 22,666 -100.0 203,994- 0 203,994 -100.0 272,000- .0 EMPLOYEE BENEFITS 521,626 534,191 12,565- 2.4- 4,694,634 4,354,251 340,383 7.3 6,260,055 69.6 0250 CAPITALIZED ADM OVERHEAD 15,195- 5,562- 9,633- 63.4 136,755- 49,475- 87,280- 63.8 182,391- 27.1 CAPITALIZED ADM OVERHEAD 15,195- 5,562- 9,633- 63.4 136,755- 49,475- 87,280- 63.8 182,391- 27.1 0402 LIME 18,000 17,880 120 .7 173,000 126,174 46,826 27.1 227,000 55.6 0403 POLYMER 41,416 74,696 33,280- 80.4- 372,744 318,115 54,629 14.7 497,000 64.0 0404 BOILER CHEMICALS 4,666 19,433 14,767- 316.5- 41,994 33,243 8,751 20.8 56,000 59.4 0406 OTHER CHEMICALS 8,333 9,664 1,331 - 16.0- 75,001 66,475 8,526 11.4 100,000 66.5 0407 HYPOCHLORITE 32,583 28,759 3,824 11.7 293,247 183,060 110,187 37.6 391,000 46.8 CHEMICALS 104,998 150,432 45,434- 43.3- 955,986 727,067 228,919 23.9 1,271,000 57.2 0501 ELECTRICAL 29,166 27,152 2,014 6.9 262,494 147,177 115,317 43.9 350,000 42.1 0502 NATURAL GAS 229,166 181,030 48,136 21.0 2,062,494 1,647,603 414,891 20.1 2,750,000 59.9 0503 LAND -FILL GAS 42,833 35,621 7,212 16.8 385,497 323,494 62,003 16.1 514,000 62.9 0504 WATER 5,416 0 5,416 100.0 48,744 35,461 13,283 27.3 65,000 54.6 0505 TELEPHONE 4,541 4,254 287 6.3 40,869 34,777 6,092 14.9 54,500 63.8 UTILITIES 311,122 248,057 63,065 20.3 2,800,098 2,188,512 611,586 21.8 3,733,500 58.6 0603 GENERAL REPAIRS & MAINT 76,454 58,740 17,714 23.2 688,086 737,660 49,574- 7.2- 917,500 80.4 0604 OUTSIDE REPAIRS & MAINT 93,536 100,287 6,751- 7.2- 841,824 819,303 22,521 2.7 1,122,500 73.0 0605 COMPUTER REPAIRS & MAINT 4,582 1,026 3,556 77.6 41,738 23,167 18,571 44.5 55,500 41.7 REPAIRS & MAINTENANCE 174,572 160,053 14,519 8.3 1,571,648 1,580,130 8,482- .5- 2,095,500 75.4 0701 ASH REMOVAL 13,250 9,524 3,726 28.1 119,250 91,920 27,330 22.9 159,000 57.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 18,747 0 18,747 100.0 25,000 .0 N PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 3/31/2012 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE %_ BUDGET 9s 0703 GRIT REMOVAL 6,666 7,561 895- 13.4- 59,994 51,261 8,733 14.6 80,000 64.1 0704 JANITORIAL & REFUSE REMOV 12,498 12,628 130- 1.0- 112,482 113,507 1,025- .9- 150,000 75.7 0706 HAZARDOUS WASTE DISPOSAL 916 264 652 71.2 8,244 1,689 6,555 79.5 11,000 15.4 HAULING & DISPOSAL 35,413 29,977 5,436 15.4 318,717 258,377 60,340 18.9 425,000 60.8 0803 LEGAL SERVICES -STAFF 4,166 6,379 2,213- 53.1- 37,494 35,899 1,595 4.3 50,000 71.8 PROFESSIONAL & LEGAL SERV 4,166 6,379 2,213- 53.1- 37,494 35,899 1,595 4.3 50,000 71.8 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 15,750 696 15,054 95.6 21,000 3.3 0902 TECHNICAL SERVICES 90,236 214,665 124,429- 137.9- 812,124 704,522 107,602 13.2 1,082,900 65.1 0904 OTHER PUBLIC AGENCY SERVS 416 596 180- 43.3- 3,744 1,954 1,790 47.8 5,000 39.1 OUTSIDE SERVICES 92,402 215,261 122,859- 133.0- 831,618 707,172 124,446 15.0 1,108,900 63.8 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 2,358 109- 4.8- 20,241 15,195 5,046 24.9 27,000 56.3 1103 OPERATING SUPPLIES 47,620 50,300 2,680- 5.6- 428,580 402,526 26,054 6.1 571,500 70.4 1104 OPERATING FUEL 3,333 0 3,333 100.0 29,997 0 29,997 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,333 21,734 9,401- 76.2- 110,997 115,443 4,446- 4.0- 148,000 78.0 1106 SAFETY SUPPLIES 2,511 2,879 368- 14.7- 22,599 20,469 2,130 9.4 30,200 67.8 MATERIALS & SUPPLIES 68,046 77,271 9,225- 13.6- 612,414 553,633 58,781 9.6 816,700 67.8 1201 RENTS & LEASES 5,691 0 5,691 100.0 51,219 13,129 38,090 74.4 68,360 19.2 1202 PUBLIC AGENCY FEES 29,366 0 29,366 100.0 264,294 158,540 105,754 40.0 352,400 45.0 1204 TUITION REIMBURSEMENT 833 975 142- 17.0- 7,497 975 6,522 87.0 10,000 9.8 1205 TECH TRAIN, CONF & MEETS 5,024 1,416 3,608 71.8 46,216 33,889 12,327 26.7 61,300 55.3 1206 CERTIFICATION & LICENSES 571 0 571 100.0 5,139 5,972 833- 16.2- 6,853 87.1 1208 SUBSCRIPTION /PUBLICATION 408 245 163 40.0 3,672 1,139 2,533 69.0 4,925 23.1 1209 MILEAGE REIMBURSEMENTS 83 0 83 100.0 747 47 700 93.7 1,000 4.7 1211 OUTSIDE ORGANIZATION FEES 19,866 6,000 13,866 69.8 178,794 183,165 4,371- 2.4- 238,400 76.8 1212 EMPLOYEE MEMBERSHIPS 914 704 210 23.0 8,226 6,476 1,750 21.3 11,000 58.9 1213 MISCELLANEOUS 356 273 83 23.3 3,304 606 2,698 81.7 4,400 13.8 1216 PROFESSIONAL EXP REIMB 983 0 983 100.0 8,847 0 8,847 100.0 11,800 .0 OTHER EXPENSES 64,095 9,613 54,482 85.0 577,955 403,938 174,017 30.1 770,438 52.4 DEPARTMENT NET EXPENSES 2,061,551 2,070,604 9,053- .4- 18,566,563 16,548,061 2,018,502 10.9 24,752,505 66.9 (?F)l PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 62,552 15,220 19.6 699,948 574,269 125,679 18.0 933,270 61.5 0105 OVERTIME 2,884 6,053 3,169- 109.9- 25,956 25,348 608 2.3 34,613 73.2 0106 STANDBY PAID 8,333 10,569 2,236- 26.8- 74,997 85,887 10,890- 14.5- 100,000 85.9 0110 SALARY VACANCY 3,083- 0 3,083 -100.0 27,747- 0 27,747 -100.0 37,000- .0 SALARIES & WAGES 85,906 79,174 6,732 7.8 773,154 685,504 87,650 11.3 1,030,883 66.5 0201 WORKERS' COMPENSATION INS 2,534 2,439 95 3.7 22,806 20,904 1,902 8.3 30,412 68.7 0203 FEDERAL MEDICARE TAX 1,017 1,084 67- 6.6- 9,153 8,813 340 3.7 12,206 72.2 0204 MEDICAL & HEALTH INSUR 13,378 11,068 2,310 17.3 120,402 103,725 16,677 13.9 160,536 64.6 0205 RETIREMENT CONTRIBUTION 36,264 34,036 2,228 6.1 326,376 296,282 30,094 9.2 435,174 68.1 0206 DEFERRED COMP. CONTRIB 4,800 5,297 497- 10.4- 43,200 40,423 2,777 6.4 57,608 70.2 0207 DENTAL INSURANCE 1,479 1,186 293 19.8 13,311 11,171 2,140 16.1 17,759 62.9 0208 LONG -TERM DISABILITY INS 254 207 47 18.5 2,286 1,876 410 17.9 3,052 61.5 0209 LIFE INSURANCE 355 294 61 17.2 3,195 2,682 513 16.1 4,266 62.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100.0 22,500- 0 22,500 -100.0 30,000- .0 EMPLOYEE BENEFITS 57,581 55,611 1,970 3.4 518,229 485,876 32,353 6.2 691,013 70.3 0250 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 3,384- 0 3,384 -100.0 4,520- .0 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 3,384- 0 3,384 -100.0 4,520- .0 0406 OTHER CHEMICALS 41,666 26,466 15,200 36.5 374,994 290,073 84,921 22.6 500,000 58.0 CHEMICALS 41,666 26,466 15,200 36.5 374,994 290,073 84,921 22.6 500,000 58.0 0501 ELECTRICAL 38,133 16,448 21,685 56.9 305,064 277,031 28,033 9.2 457,600 60.5 0504 WATER 1,250 862 388 31.0 10,000 9,948 52 .5 15,000 66.3 0505 TELEPHONE 3,925 1,812 2,113 53.8 35,325 30,822 4,503 12.7 47,100 65.4 UTILITIES 43,308 19,122 24,186 55.8 350,389 317,801 32,588 9.3 519,700 61.2 0603 GENERAL REPAIRS & MAINT 2,666 3,055 389- 14.6- 23,994 21,093 2,901 12.1 32,000 65.9 0604 OUTSIDE REPAIRS & MAINT. 16,666 20,800 4,134- 24.8- 149,994 83,985 66,009 44.0 200,000 42.0 REPAIRS & MAINTENANCE 19,332 23,855 4,523- 23.4- 173,988 105,078 68,910 39.6 232,000 45.3 0704 JANITORIAL & REFUSE REMOV 1,500 1,440 60 4.0 13,500 13,938 438- 3.2- 18,000 77.4 HAULING & DISPOSAL 1,500 1,440 60 4.0 13,500 13,938 438- 3.2- 18,000 77.4 0901 OUTSIDE SAFETY SERVICES 1,800 0 1,800 100.0 5,400 5,816 416- 7.7- 7,500 77.5 0902 TECHNICAL SERVICES 5,166 0 5,166 100.0 46,494 29,555 16,939 36.4 62,000 47.7 OUTSIDE SERVICES 6,966 0 6,966 100.0 51,894 35,371 16,523 31.8 69,500 50.9 1103 OPERATING SUPPLIES 2,333 3,073 740- 31.7- 20,997 13,858 7,139 34.0 28,000 49.5 1104 OPERATING FUEL 1,500 0 1,500 100.0 13,500 12,091 1,409 10.4 18,000 67.2 0 PREPARED 4/09/12, 11:12:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE PERIOD 10 9/2012 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 3,744 2,111 1,633 43.6 5,000 42.2 MATERIALS & SUPPLIES 4,249 3,073 1,176 27.7 38,241 28,060 10,181 26.6 51,000 55.0 1201 RENTS & LEASES 208 0 208 100.0 1,872 0 1,872 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 0 1,465 100.0 13,185 1,955 11,230 85.2 17,585 11.1 1204 TUITION REIMBURSEMENT 20 0 20 100.0 180 0 180 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 0 583 100.0 5,247 5,366 119- 2.3- 7,000 76.7 1206 CERTIFICATION & LICENSES 92 307 215 - 233.7- 828 836 8- 1.0- 1,111 75.2 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 144 0 144 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 144 0 144 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 264 170- 180.9- 846 1,066 220- 26.0- 1,137 93.8 1213 MISCELLANEOUS 25 1 24 96.0 225 1 224 99.6 300 .3 OTHER EXPENSES 2,519 572 1,947 77.3 22,671 9,224 13,447 59.3 30,283 30.5 DEPARTMENT NET EXPENSES 262,651 209,313 53,338 20.3 2,313,676 1,970,925 342,751 14.8 3,137,859 62.8 (�3 PREPARED 4/09/12, 11:12:38 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 177,274 190,757 13,483- 7.6- 1,595,466 1,443,088 152,378 9.6 2,127,342 67.8 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,671,171 145,378 8.0 16,348,941 15,163,338 1,185,603 7.3 21,798,781 69.6 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 142,946 92,946- 185.9- 450,000 526,743 76,743- 17.1- 600,000 87.8 0105 OVERTIME 79,904 75,679 4,225 5.3 719,136 614,987 104,149 14.5 959,028 64.1 0106 STANDBY PAID 18,872 19,982 1,110- 5.9- 169,848 174,155 4,307- 2.5- 226,498 76.9 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 709,488- 0 709,488 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 186,011 90,094 32.6 2,484,945 1,796,073 688,872 27.7 3,313,357 54.2 0151 OVERTIME 15,321 6,544 8,777 57.3 137,889 42,341 95,548 69.3 183,918 23.0 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 92,997- 0 92,997 -100.0 124,000- .0 SALARIES & WAGES 2,344,860 2,293,090 51,770 2.2 21,103,740 19,760,725 1,343,015 6.4 28,138,924 70.2 0201 WORKERS' COMPENSATION INS 43,914 49,911 5,997- 13.7- 395,226 377,708 17,518 4.4 527,283 71.6 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 33,760 3,495- 11.5- 272,385 263,899 8,486 3.1 363,488 72.6 0204 MEDICAL & HEALTH INSUR 704,533 739,976 35,443- 5.0- 6,340,797 6,107,329 233,468 3.7 8,454,704 72.2 0205 RETIREMENT CONTRIBUTION 1,057,824 1,087,791 29,967- 2.8- 9,520,416 8,431,566 1,088,850 11.4 12,694,250 66.4 0206 DEFERRED COMP. CONTRIB 133,219 168,162 34,943- 26.2- 1,198,971 1,113,359 85,612 7.1 1,598,987 69.6 0207 DENTAL INSURANCE 77,563 74,232 3,331 4.3 698,067 663,121 34,946 5.0 931,068 71.2 0208 LONG -TERM DISABILITY INS 6,738 5,883 855 12.7 60,642 53,154 7,488 12.3 81,169 65.5 0209 LIFE INSURANCE 15,316 13,786 1,530 10.0 137,844 123,151 14,693 10.7 184,133 66.9 0211 ACCRUED COMPENSATED ABS 0 86,449- 86,449 .0 0 123,672- 123,672 .0 360,000 34.4- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 779,976 - 0 779,976 -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 2,087,052 104,344- 5.3- 22,381,572 21,579,945 801,627 3.6 28,692,282 75.2 TOTAL SALARY AND BENEFITS 4,327,568 4,380,142 52,574- 1.2- 43,485,312 41,340,670 2,144,642 4.9 56,831,206 72.7 ��� T PREPARED 4/10/12, 17:17:42 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION -------------------------------------------------------------------------------------------------------------------------- ---- - - - - -- CURRENT ASSETS CASH 223,092.33 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 39,716,000.00 ACCOUNTS RECEIVABLE 989,825.82 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 59,004.13 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 756,690.54 AVAD - ALHAMBRA VLY AR 1,723,194.77 DUE FROM R/E 67,585,292.28 DUE FROM S/I .00 DUE FROM DEBT FUND 5,796,890.00 TOTAL CURRENT ASSETS 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 19,277,162.53 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 94,554,409.50 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 2,960,030.37 - ACCOUNTS PAYABLE 321,498.45 - SALES TAX PAYABLE .00 115,864,073.87 19,277,162.53 -------------- 135,141,236.40 -------- - - - - -- -------------- 011�5 PREPARED 4/10/12, 17:17:42 2012 STATEMENT OF NET ASSETS ACCOUNTING PERIPAGE9 /2012 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION -------------------------------------------------------------------------------------------------------- ---------- ------------ - - - - -- REFUNDABLE CONST BONDS 328,068.76 - UNEARNED INTEREST 16,572.41 - PROJECT RETENTION PAYABLE 711,604.32 - ------------- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 9,527,461.17- TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 98,919,404.53- 36,221,831.87- -------------- 135,141,236.40- -------------- -------------- �2� PREPARED 4/09/12, 16:22:06 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 281 281 .0 3,550,000 3,443,225 106,775- 3.0- 6,534,000 52.7 SEWER SERVICE CHARGES 0 281 281 .0 3,550,000 3,443,225 106,775- 3.0- 6,534,000 52.7 1500 MAIN LINES INSPECTION 15,416 6,125 9,291- 60.3- 138,744 42,080 96,664- 69.7- 185,000 22.7 1600 PLAN REVIEW 7,083 6,865 218- 3.1- 63,747 25,927 37,820- 59.3- 85,000 30.5 1900 OVERTIME INSPECTION 2,000 381 1,619- 81.0- 18,000 4,353 13,647- 75.8- 24,000 18.1 2100 TV REINSPECTION 83 0 83- 100.0- 747 0 747- 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 89,502 274,831- 75.4- 3,278,997 3,685,940 406,943 12.4 4,372,000 84.3 4100 REBATES TO DISTRICT 83 0 83- 100.0- 747 0 747- 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 10,648 36,185- 77.3- 421,497 775,839 354,342 84.1 562,000 138.0 4400 CAPACITY USE CHARGE 14,583 372 14,211- 97.4- 131,247 117,586 13,661- 10.4- 175,000 67.2 4501 INTEREST INCOME 22,083 19,301 2,782- 12.6- 198,747 250,891 52,144 26.2 265,000 94.7 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- 14,994 0 14,994- 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 474,163 133,194 340,969- 71.9- 5,267,467 6,084,235 816,768 15.5 15,712,000 38.7 FUND TOTALS 474,163 133,475 340,688- 71.9- 8,817,467 9,527,460 709,993 8.1 22,246,000 42.8 r4o�] PREPARED 4/09/12, 16:25:10 CAPITAL .IMPROVEMENT BUDGET PAGE 1 PROGRAM /CM185IA - 75% OF FISCAL YEAR ELAPSED ACNUNITNG PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- 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 PID THIS FY YEAR YTD MONTH BUDGET REGULATORY O3MPL & 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, 420,000 321,000 343,093 82 80,000 82,411 103 326 76,907 7241 WET WEATHER BYPASS II�TPS 3,320,000 2,818,000 3,253,831 98 5,000 377,851 557 32,462 66,169 7255 PRIMARY STRUCTURE DEKO 1,480,000 1,354,000 266,119 18 0 167,047 0 65,878 1,213,881 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 SCB MECHANICAL ROOM 570,000 459,000 469,088 82 5,000 32,370 647 2,082 100,912 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 465,160 83 200,000 209,461 105 629 95,840 7282 PERIMETER FENCING 165,000 169,000 153,554 93 150,000 117,880 79 0 11,446 7285 PRIMARY TREATMENT RENOV 325,000 6,540,000 238,013 73 750,000 196,370 26 114,703 86,987 7288 PIPING RENOV PH 6 2,253,000 1,145,000 1,305,990 58 1,005,000 1,134,164 113 233,980 947,010 7289 POB SEISMIC UPGRADE 50,000 1,240,000 56,154 112 5,000 49,544 991 8,864 6,154- 7290 OUITALL IMPROVEMENTS -PH 6 300,000 1,085,000 348,227 116 685,000 257,021 38 60,092 48,227- 7291 POMP /BLOWER SEISMIC UPGRD 235,000 2,155,000 139,603 59 1,000,000 65,872 7 9,876 95,397 7292 SWI'TCHCEAR REFURBIS[-Mr -P2 100,000 1,164,800 93,702 94 50,000 22,157 44 8,954 6,298 7294 SEC PROCESS IMPS 50,000 1,396,000 33,294 67 5,000 734 15 17,398- 16,706 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 43,153 36 750,000 41,436 6 694 76,847 7296 SEISMIIC UPGRADES FOR SOB 150,000 5,055,000 127,064 85 50,000 125,810 252 1,423 22,936 7297 WET /DRY SCRUBBER REPIQKT 25,000 3,915,000 854 3 200,000 854 0 0 24,146 7302 PE PUMP REFMB, PH 2 25,000 0 7,408 30 0 7,408 0 2,399 17,592 SUB - TOTAL : 13,525,000 34,959,300 10,076,057 75 5,245,000 3,436,443 66 524,964 3,448,943 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 814,376 96 725,000 677,727 94 57,265 31,624 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 527,385 88 50,000 15,047 30 0 72,615 7265 TP E1UIRJSTT REPLACEMENT 950,000 1,235,000 722,012 76 100,000 78,811 79 15,823 227,988 7268 TP FACILITIES RENOV 200,000 166,000 187,236 94 12,000 23,482 196 578 12,764 7269 TP ASSET MANAGEMENT 1,184,000 856,000 623,878 53 10,000- 20,638 206 0 560,122 7298 PIPING RENOVATION, PH7 75,000 0 19,567 26 0 19,567 0 1,871 55,433 SUB - TOTAL : 3,855,000 3,681,000 2,894,454 75 897,000 835,272 93 75,537 960,546 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 636,548 98 50,000 106,505 213 13,727 13,452 7287 TP MASTER PLAN UPRATE 365,000 600,000 244,708 67 300,000 188,103 - 63 1,296 120,292 SUB - 'TOTAL 1,015,000 1,142,000 881,256 87 350,000 294,608 84 15,023 133,744 ?s' PREPARED 4/09/12, 16:25:10 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185TA 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 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 FID THIS FY YEAR YTD MONTH BUDGET SLMS'BNTIALLY COMPLETE 7248 STANDBY POWER PAC IMPRRV 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 5,520,536 100 5,000 40,011 800 716- 64 SUB - TOTAL : 11,187,600 9,980,500 11,091,438 99 10,000 429 4 716- 96,162 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- TAFULOCATED AUTHORIZATIONS 474,865 0 PROGRAM CONTINGENCY 157,050 0 Treatment Plant 30,994,600 51,487,885 25,550,030 82 6,692,000 4,570,033 68 614,808 5,444,570 D PREPARED 4/09/12, 16:25:10 CAPITAL IlHREDVIIENT BUDGET PAGE 3 PROGRAM /GM1851A 75% OF FISCAL YEAR ELAPSED _ ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROJECT EXPENDED EXP CIB ESP THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST ESP TO DATE PPD 'THIS FY _ YEAR YTD MONTH BUDGET RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 6,838 34 1,000 6,838 684 886 13,162 5947 MANHOLE REHAB 60,000 130,000 51,391 86 21,000 0 0 0 8,609 5948 SEWER TV INSPECTION, PH2 1,200,000 5,000,000 668,952 56 500,000 322,192 64 34,003 531,048 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,501,194 100 1,000 285,965 597 3,078 194- 5955 SUSPENDED PIPE SUPPORT 90,000 26,000 25,574 28 1,000 15,818 582 464 64,426 5973 NO ORINDA SEWER REN PH 4 450,000 2,150,000 430,246 96 300,000 328,059 109 58,357 19,754 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 74,363 37 300,000 29,616 10 0 125,637 5982 PIPE BURST BLANKET 828,000 185,000 282,796 34 180,000 231,451 129 767 545,204 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 223,158 56 1,000 18,238 824 2,562 176,842 5989 S ORIAIDA SEWER REN PH5 2,757,000 2,167,800 2,650,629 96 1,800,000 1,859,053 103 83,553 106,371 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 2,626,240 95 1,790,000 2,000,571 112 13,366 138,440 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 1,932,090 93 1,700,000 1,528,704 90 8,572 149,610 5993 EORCEMAIN 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 2,103,000 326,361 109 300,000 326,361 109 46,759 26,361- 8404 IAFAYETTE SEWER RENOV PH8 250,000 2,052,000 173,611 69 250,000 173,611 69 63,892 76,389 8405 2012 CIPP LINING PROJECT 260,000 405,000 40,896 16 350,000 40,896 12 13,384 219,104 SUB- TlOIAL : 14,754,580 25,699,700 12,211,126 83 7,516,000 7,173,212 95 329,643 2,543,454 RDGL /COMP /UIR NT/PING /SAFE 5962 MANHOLE R04DT LVL MONITOR 150,000 510,000 75,725 51 100,000 1,308 1 0 74,275 5965 COLLECTION SYSIM PLANNING 1,250,000 988,000 1,067,927 85 180,000 183,682 102 6,013 182,073 5983 FERROUS PIPE COROSION CI'L 30,000 31,000 27,662 92 5,000 3,195 64 60 2,338 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 1,205,349 82 290,000 206,963 71 6,073 259,651 EXPANSION 5937 ALHAMBRA VALLEY ASSMP DST' 200,000 1,654,000 125,459 63 150,000 1,017 1 0 74,541 5967 A -DINE EASII-7ENT ACQUZS P2 1,447,000 1,564,000 1,316,796 91 1,000 139,093 909 12,644 130,204 5994 LAF -P HILL RD TRUINK SEWER 2,495,000 2,411,000 2,269,317 91 1,900,000 1,864,334 98 35,692 225,683 6499 VISTA DEL ORIDIDA CAD 165,000 0 148,282 90 0 148,282 0 0 16,718 8400 11 -12 DEVECOPMNT SEWERAGE 500,000 500,000 445,286 89 500,000 445,286 89 55,793 54,714 SUB -TOTAL 4,807,000 6,129,000 4,305,140 90 2,551,000 2,598,012 102 104,129 501,860 PUMPING STATIONS 5941.PS EQUIP & PIPING REPL 500,000 775,000 394,585 79 75,000 27,923 37 866 105,415 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 UTPGRAD 50,000 579,000 43,457 87 0 43,457 0 5,313 6,543 8406 PUMP STATION SAFETY IMPS 60,000 600,000 0 0 60,000 0 0 0 60,000 8407 MARTINEZ BYPASS PIMP 200,000 235,000 974 1 60,000 974 2 162 199,026 3G PREPARED 4/09/12, 16:25:10 CAPITAL IMPROVEDENT BUDGET PAGE 4 PROGRAM /GND85L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 TYPE CS Collection System TOTAL TOTAL PROJECT PCP EXPENDED PCP EXPENDED RSM� PROJ ALLOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PID THIS FY YEAR YTD NDNM BUDGET SUB- TC)TAL 865,000 2,540,000 483,457 56 495,000 81,398 16 6,341 381,543 OTHER PROTECTS 5997 CNis FACILITIES PLAN 178,000 100,000 167,847 94 55,000 51,244 93 0 10,153 SUB -TOTAL : 178,000 100,000 167,847 94 55,000 51,244 93 0 10,153 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 593,019 90 13,000 17,312 133 266 62,981 6476 SLUVYBROOK ROAD CAD 158,900 0 139,206 88 0 500 0 0 19,694 SUB- TO'PAL 814,900 580,000 732,225 90 13,000 17,812 137 266 82,675 UaLLOCATED AUTHORIZATIONS 2,188,970 0 PROGRAM ODWINGENCY 545,450 0 Collection System 25,618,900 36,602,700 19,105,144 75 10,920,000 10,128,641 93 446,452 6,513,756 0 PREPARED 4/09/12, 16:25:10 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /G1851A 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD SIDING: 3/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRO,T ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE FID THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQLUP & 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 MANT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELIOPMT 5,565,000 5,052,000 4,922,491 89 602,000 465,998 77 17,870 642,509 8227 GDI TREATMENT PLANT 500,000 500,000 220,948 44 100,000 1,661 2 220 279,052 8232 GDI /SLAMS REPLACEMENT 200,000 400,000 74,702 37 190,000 74,702 39 14,990 125,298 SUB -TVIAL 6,265,000 5,952,000 5,218,141 83 892,000 542,361 61 33,080 1,046,859 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 _ 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVE[OPNEW 300,000 - 257,000 136,162 45 30,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,138,000 621,696 94 110,000 63,088 57 9,016 41,304 8219 HOB IMPROVE ENIS 795,000 1,138,000 608,544 77 399,000 6,644 2 _ 0 186,456 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 2,523,000 614,997 63 510,000 149,283 29 35,658 355,003 8228 DISTRICT E:A,SEEIlT ACIQUIS 445,000 432,500 375,175 84 100,000 122,437 122 3,558 69,825 8229 MARTINEZ EASEMENT ACQUIS 130,000 185,000 113,235 87 65,000 6,897 11 0 16,765 8230 CAPITAL LEGAL SERVICES 210,000 560,000 58,219 28 70,000 12,463 18 4,604 151,781 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 40,606 63 50,000 32,775 66 20,291 24,394 9999 CAPITAL PROJECT CLEARING 0 10,000 113,986 0 1,000 113,983 398 0 113,986 - SUB -TOTAL : 4,273,000 7,835,500 2,956,844 69 1,584,000 507,570 32 73,129 1,316,156 SUBSTANTIALLY CONTPLETE 8208 CSOD FACILITIES IMPROVFMT 14,883,000 13,654,000 14,540,806 98 2,025,000 2,972,696 147 91,015 342,194 SLID- TUTAL.: 14,883,000 13,654,000 14,540,806 98 2,025,000 2,972,696 147 91,015 342,194 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 - �z; 0 PREPARED 4/09/12, 16 :25:10 CAPITAL IMPROVEMENT BLIDGET - PAGE 6 PROGRAM /GM185TA 75%- OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ELIDING: 3/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- 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 BUDt."'8T COST EST TO LATE PID THIS FY YEAR YTD MONTH BUDGET General Improvements 27,562,700 28,698,402 23,206,655 84 5,399,930 4,155,519 77 197,224 4,356,045 39 PREPARED 4/09/12, 16:25:10 CAPITAL IMPROVII4F3TI' BLE= PAGE 7 PROGRAM /GM185L4 75°1 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2012 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET = EST TO RATE PTD THIS FY YEAR YTD MONTH BUDGET RE RATORY COMPL & SAFETY 7303 RW LINE NMCOL /MALTBY RPR 25,000 110,000 6,933 28. 10,000 6,933 69 6,933 18,067 SUB -TOTAL : 25,000 110,000 6,933 28 10,000 6,933 69 6,933 18,067 L]REAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 1,031,896 99 310,000 73,362 24 0 9,104 7259 RECYCLED WATER PLANNING 959,500 1,252,000 1,000,612 104 - 55,000 218,519 397 18,228 41,112- 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 242,408 105 60,000 43,033 72 52 12,408- 7299 CCNOORD LANDSCAPE PROJECT 540,000 60,000 81,138 15 20,000 81,138 406 40,957 458,862 SUB -TOTAL : 2,790,500 2,950,000 2,366,138 85 450,000 416,052 93 59,237 424,362 UNALLOCATED AUTHORIZATIONS 3,500,000 0 PROGRAM CONTINGENCY 0 0 Recycled Water 6,315,500 3,060,000 2,373,071 38 460,000 422,985 92 66,170 3,942,429 GRAND TOTAL 90,491,700 119,848,987 70,234,900 0 23,471,930 19,277,178 0 1,324,654 20,256,800 3y CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MARCH, 2012 6,114.06 6,114.06 19, 785.26 125, 525.87 145, 311.13 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2012 was 0.385 %. (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 0.542 %. (5) The market value of the portfolio on March 31, 2012 was $39,739,968.84 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. WWI 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) 20,200,000 21,700,000 4,000,000 20,200,000 20,250,142.61 7,897.25 69,960.63 77,857.88 (5,500,000) 883 CITI GROUP Comm Pa 09/07/11 03/05/12 0.521 0 5,000,000 (5,000,000) 0 0.00 290.50 12,709.51 13,000.01 884 UNION BANK NCD 09/07111 03105/12 0.340 0 5,000,000 (5,000,000) 0 0.00 188.89 8,263.89 8,452.78 885A BNP CD 10/20/11 04/20/12 0.800 2,500,000 2,500,000 2,500,000 2,500,844.50 1,722.22 7,388.89 9,111.11 885B BNP Comm Pa 10/20/11 04/20/12 0.800 2,489,833 2,500,000 2,500,000 2,490,605.39 1,722.22 7,388.89 9,111.11 886 UBS Comm Pa 12/20/11 03/20112 0.566 0 5,000,000 (5,000,000) 0 0.00 1,490.97 5,650.00 7,140.97 887 UBS YCD 12/20/11 06/18112 0.805 5,000,000 5,000,000 5,000,000 5,003,929.00 3,465.97 8,050.00 11,515.97 888 RABO BANK YCD 03/05/12 08/01/12 0.470 5,001,599 0 5,000,000 5,000,000 4,997,073.00 2,020.62 0.00 2,020.62 889 UBS Comm Pa 03/21112 09/21/12 0.718 4,499,497 0 4,516,000 4,516,000 4,497,374.34 986.62 0.00 986.62 13,516,000 (4) 39,690,929 46,700,000 (20,500.000) 39.716,000 39,739,968.84 19,785.26 119,411.81 139,197.07 (3) (5) (6) 6,114.06 6,114.06 19, 785.26 125, 525.87 145, 311.13 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2012 was 0.385 %. (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 0.542 %. (5) The market value of the portfolio on March 31, 2012 was $39,739,968.84 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. WWI PREPARED PAGE 4/10/12, 17:17:42 2012 STATEMENT OF NET ASSETS ACCOUNTING PERIOD PR /G 9 /2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------ - - - - -- CURRENT ASSETS CASH 31,344.79 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST A/R 4,300.28 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,009,262.70 DUE FROM SIC 27,220.72 DUE FROM DEBT FUND .00 -------- - - - - -- TOTAL ASSETS 5,572,128.49 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 518,543.30 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 9,308.46 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,527,851.76 - 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 562,805.01 REVENUE SUMMARY 864,873.54 - TOTAL FUND EQUITY ------------- 4,044,276.73 - TOTAL LIABILITIES AND FUND EQUITY 5,572,128.49 - -------------- -------------- 010 PREPARED 04/10/12, 08:50:27 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 09/2012 PERIOD ENDING: 03/31/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR-TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance t BUDGET k 4501 INTEREST 350 303 47- 13.43- 3,150 2,816 334- 10.60- 4,200 67.05 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 1,660 1,660 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 • SUB -FUND A 350 303 47- 13.43- 3,150 4,476 1,326 42.10 4,200 106.57 4501 INTEREST 833 727 106- 12.73- 7,497 6,758 739- 9.86- 10,000 67.58 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND B 833 727 106- 12.73- 7,497 6,758 739- 9.86- 10,000 67.58 4501 INTEREST 483 392 91- 18.84- 4,347 3,640 707- 16.26- 5,800 62.76 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 850,000 850,000 0 .00 850,000 100.00 7501 INSURANCE RECOVERY - HHW 0 0 0 .00 0 0 0 .00 25,000 -.00 • SUB -FUND C --- 483 --- - - - - -- 392 91- 18.84- ------- - - - - -- ------ - - - - -- --- - - - - -- ------ 854,347 - - - - -- 853,640 ------ 707- .08- 880,800 96.92 1,666 1,422 244- 14.65- 864,994 -- - - -- ------ 864,874 - - - - -- 120- --- - - - - -- .01- ------- - - - -- --- 895,000 - - - - -- 96.63 37 PREPARED 04/10/12, 08:49:47 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF- INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 09/2012 PERIOD ENDING: 03/31/2012 - - - - -- MONTH -TO -DATE - - - - -- YEAR -TO -DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance t BUDGET t 1420 LOSSES 20,833 0 20,833 100.00 187,497 24,349 163,148 87.01 250,000 9.74 1421 LEGAL SERVICES 2,083 1,420 663 31.83 18,747 89,806 71,059- 379.04- 25,000 359.22 1422 TECHNICAL SERVICES 7,083 736 6,347 89.61 63,747 7,226 56,521 88.66 85,000 8.50 + SUB -FUND A 29,999 2,156 27,843 92.81 269,991 121,381 148,610 55.04 360,000 33.72 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 4,166 20,445 16,279- 390.76- 37,494 21,931 15,563 41.51 50,000 43.86 1422 TECHNICAL SERVICES 1,666 0 1,666 100.00 14,994 0 14,994 100.00 20,000 .00 + SUB -FUND B 5,832 20,445 14,613- 250.57- 52,488 21,931 30,557 58.22 70,000 31.33 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 0 0 0 .00 5,000 725 4,275 85.50 10,000 7.25 1422 TECHNICAL SERVICES 416 0 416 100.00 3,744 0 3,744 100.00 5,000 .00 1423 LIABILITY INSURANCE 0 0 0 .00 415,000 337,140 77,860 18.76 415,000 81.24 1424 PROPERTY INSURANCE 0 0 0 .00 118,500 81,629 36,871 31.11 118,500 68.89 1425 INSURANCE CONSULTING SVS 0 0 0 .00 0 0 0 .00 0 .00 1426 CLAIMS ADJUSTMENT 0 0 0 .00 0 0 0 .00 1,000 .00 + SUB -FUND C 416 0 416 100.00 542,244 419,494 - - - - - -- ------ 122,750 - - - - -- 22.64 --- - - - - -- 549,500 ------ - - - - -- 76.34 --- - - - - -- ------ - - - - -- 36,247 ------- - - - - -- ------ 22,601 - - - - -- 13,646 --- - - - - -- ------ 37.65 - -- - -- 864,723 --- -- 562,805 301,918 34.91 979,500 57.46 38 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MARCH, 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 4,511,170.38 1,471.44 11,624.94 13,096.38 (3) 4,500,000 4,500,000 0 4,500,000 4,511,170.38 1,471.44 11,624.94 13,096.38 (2) 301.37 301.37 1, 471.44 11,926.31 13, 397.75 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2012 was 0.385 %. (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 0.385 %. (4) The market value of the portfolio on March, 2012 was $4,511,170.38. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 39 t0 N H O N O1 W RC Q 040 H a w a 0 z H zF J O U U W E W E W z W O E z W W �i F N H O N N ri 0 N \ M M W O E U H a H H Q a w E H ri r W F W C4 O \a OMIT ri 10 a+ V00 Q\U WH auF� Woz V4 CA aau� W u w a w W E Q w Q W F W W W z W U ODDOOrrO OMOODDMO oro r10 001 t+1 VW (n 111 loch DDO N VIN NO ri 111 (,q O l0 dMN N01 in 01 N w W U W Wa aEa� WOcW1)E FUWW auzWwuH zaii 3�fAH£ZZ FWW0000 HH waaa Wqzq �www W0WU'app W QPOaQQQQ F W W W E O E 1 I I 100000,i000 I N O O O O N 0 0 0 1 010 OD H MO NII r to IN II 1011 • u NO I H 110 II ui 1 ri r 1 • I I OII w N 0 OII II N r 1011 l M II H rl 1 II I M II 1n II '-I v I N II ri II II N 01 I r-1 11 00 11 - M 1 � II 1 O II t o ii II N 1 Ln ii 1 II ODDOOrrO OMOODDMO oro r10 001 t+1 VW (n 111 loch DDO N VIN NO ri 111 (,q O l0 dMN N01 in 01 N w W U W Wa aEa� WOcW1)E FUWW auzWwuH zaii 3�fAH£ZZ FWW0000 HH waaa Wqzq �www W0WU'app W QPOaQQQQ F W W W E O E 1 I I 100000,i000 I N O O O O N 0 0 0 1 010 OD H MO H O N O 1 r:n 1 r0 I 00 01 NO I ri r O N 1 ui 1 ri r � 1 W Pq i7 i PREPARED 04/09/12, 12:06:18 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 09/2012 PERIOD ENDING: 03/31/2012 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 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 04/09/12, 12:05:18 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FOND EXPENSE REPORT ACCOUNTING PERIOD 09/2012 PERIOD ENDING: 03/31/2012 ACCOUNT DESCRIPTION 1250 1998 BOND, INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE DEBT SERVICE - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual variance t Budget Actual Variance It BUDGET t 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 30,773 30,773 0 .00 30,773 30,773 0 .00 30,773 100.00 0 0 0 .00 1,253,631 1,462,028 208,397- 16.62- 1,888,601 77.41 30,773 ------ --- --- 30,773 -------- - - - -- ------ 0 - - - - -- --- .00 - - - - -- 1,284,404 ------ - - - - -- 1,492,801 ------ - - - - -- ------ 208,397- - - - - -- --- 16.23- - - - - -- ------ 1,919,374 - --- -- 77.78 -- - - --- -- 30,773 30,773 0 .00 1,284,404 1,492,801 208,397- 16.23- 1,919,374 77.78