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04.c. Receive April 2012 Financial Statements and Investment Reports.
CENTRAL CONTRA COSTA SANITARY DISTRICT May 22, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2012: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Labor Charges 39,847,370 39,376,436 470,934 Wages and benefits expenses lower due to vacancies as a result of retirements. Chemicals 1,477,644 1,079,448 398,196 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 mild weather conditions. Utilities 3,745,537 3,051,160 694,377 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 2,942,117 2,402,842 539,275 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. Some major maintenance expenditures, such as crown spraying, is budgeted for evenly throughout the year, but actual work is done towards the end of the fiscal year. 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 2,332,470 2,136,563 195,907 Plant Operations expenses budgeted for media training video productions and standard operating procedures (SOP) consultants not yet realized. Other Expenses 1,556,055 1,022,525 533,530 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. Cb CENTRAL CONTRA COSTA SANITARY DISTRICT May 22, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING v ;�I /j/ 5� �2 SUBJECT: Sewer Cons ruction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2012: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 3,643,330 3,964,185 320,855 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 468,330 816,643 348,313 Payments from 293 -unit Highland Point Apartments. o---_; cry FINANCIAL STATEMENT SUMMARY April, 2012 O & M Revenue Mar -12 Actual Budget Variance O & M Expenses 4,277 5,050 773 15.3% Prepared by: T. Smithey I). / YEAR -TO -DATE Actual Budget Variance 49,792 49,599 193 0.4% YEAR -TO -DATE Actual Budget Variance 52,728 55,825 3,097 5.5% YEAR -TO -DATE Year- to- date Favorable Variance > $10K: Variance Sewer Construction Total Labor Charges 471 Revenue 17,550 Directors Fees & Expenses 64 Expense 20,566 Chemicals 398 Over /Under (3,016) Utilities 694 Repairs & Maintenance 539 Hauling & Disposal 118 Professional& Legal 0 Outside Services 196 Materials & Supplies 127 Other Expenses 534 3,141 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (45) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 3,096 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of April, 2012 was 0.367 %. PREPARED 5/10/12, 10:16:54 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 10/2012 CENTRAL .CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE CURRENT ASSETS. CASH 63,346.39 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 225,415.05 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,171.25 ACCOUNTS RECEIVABLE -COBRA 2,022.08 A /R -SSC DIRECT BILL 6,082.35 COMPUTER PURCHASE PROGRAM 9,114.97 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE 116,250.00 PREPAID EXPENSES - - 761,943.85 PREPAID RETIREMENT 3,962,866.51 SUPPLIES & MATERIAL INV 2,031,137.78 DUE FROM SIC 145,477,360.56 DUE FROM S/I 518,990.23 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 153,467,502.47 NET PROPERTY, PLANT & EQUIPMENT LAND 17,114,719.91 INTANGIBLE ASSETS 2,058,921.00 ACCUM DEPR - INTANGIBLE 58,095.39 - BUILDINGS 31,317,465.95 ACC DEPR - BUILDINGS 6,031,676.10 - TREATMENT PLANT 287,537,513.06 ACC DEPR- TREATMENT PLANT 161,800,408.88 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 19,991,304.17 - SEWAGE COLLECTION FACIL 290,317,723.23 OUTFALL SEWERS 8,518,442.72 FURNITURE & EQUIPMENT 13,243,331.33 ACC DEPR -FURN & EQUIP 9,775,349.06 - VEHICLES 6,038,528.29 ACC DEPR- VEHICLES 3,808,469.75 - RECY WATER INFRASTRUCTURE 12,300,131.00 ACCUM DEPRC -RECY WATER 4,848,535.66 - ACC DEPR- SEWAGE COL SYS 44,948,295.53 - ACC DEPR - OUTFALL 2,766,971.70 - CONTRIBUTED SEWER LINES 149,110,350.05 ACC DEPR - CONTRIB ASSETS 47,111,101.53 - CONSTRUCTION IN PROGRESS 22,632,142.11 TOTAL NET PROPERTY, PLANT & EQUIPMENT 593,461,790.81 TOTAL ASSETS 746,929,293.28 LIABILITIES DUE TO SIC 101,585,862.72- PREPARED 5/10/12, 10:16:54 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2012 001 RUNNING EXPENSE DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 49,202,843.87 - ACCOUNTS PAYABLE 183,929.91 - SALES TAX PAYABLE .00 ACCRUED WAGES PAYABLE 834,696.22 - 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 932,650.42 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 16,214.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 679.31 - HEALTH NET 808.41- OCCUPATIONAL HEALTH 3.69 - DISABILITY INS 88.33 LIFE INS 54.74 - DELTA DENTAL 256.38 - POST EMP. BENEFIT -OPEB 165,535.62 CAFETERIA PLAN PAYABLE 48,461.81 - PERMIT CLEARING 16.00 - WORKERS- COMP INS PAYABLE 4,580.86 - ACCRUED COMPENSATED ABS. 3,413,539.05 - 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- 52,728,415.45 49,792,186.29- 157,342,985.73- 589,586,307.55- -------------- 746,929,293.28- -------------- -------------- PREPARED 5/09/12, 10:44:25 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 -- - - -------------------------------------------- ------------ ------------------ -- ----- -- --- --------- ---- - - -- -------- - - --------- 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 2300 SEWER SVC CHRG - COUNTY 2400 SEWER SVC CHRG- DIRECT 2500 SEWER SVC CHRG -PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES- CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT /APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6300 PARTNERING 6400 RIGHT -OF -WAY FEES OTHER REVENUES 8,391 1,368 21,112,000 21,158,429 0 56 2,216- 0 21,118,175 21,159,853 0 0 0 0 14,083 6,083 1,083 31,250 166 2,000 26,250 666 0 45,250 0 0 1,275 0 0 0 0 3,000 0 0 166 131,272 21,091 10,320 153 44,888 350 1,993 0 345 4,573 60,293 0 0 800 3 0 0 59,689 4,289 229 0 0 209,016 7,023- 83.7- 83,910 141,949 46,429 .2 47,112,000 46,925,176 56 .0 841,300 752,740 2,216 100.0- 22,160- 14,871- 41,678 .2 48,015,050 47,804,994 0 .0 0 0 0 .0 0 0 7,008 49.8 140,830 185,667 4,237 69.7 60,830 50,582 930- 85.9- 10,830 8,670 13,638 43.6 312,500 359,745 184 110.8 1,660 2,046 7- .4- 80,500 64,089 26,250- 100.0- 78,750 74,551 321- 48.2- 6,660 6,903 4,573 .0 16,500 18,969 15,043 33.2 512,500 764,024 0 .0 0 1,968 0 .0 160,000 185,281 475- 37.3- 12,750 13,608 3 .0 0 723- 0 .0 0 0 0 .0 0 0 59,689 .0 157,500 179,566 1,289 43.0 30,000 42,249 229 .0 0 29,050 0 .0 0 0 166 - 100.0- 1,660 947 77,744 59.2 1,583,470 1,987,192 58,039 69.2 100,700 141.0 186,824- .4- 48,569,200 96.6 88,560- 10.5- 841,300 89.5 7,289 32.9- 26,600- 55.9 210,056- .4- 49,484,600 96.6 0 .0 9,852,000 .0 0 .0 9,852,000 .0 44,837 31.8 169,000 109.9 10,248- 16.8- 73,000 69.3 2,160- 19.9- 13,000 66.7 47,245 15.1 375,000 95.9 .386 23.3 2,000 102.3 16,411 - _20.4- 145,000 44.2 4,199- 5.3- 105,000 71.0 243 3.6 8,000 86.3 2,469 15.0 22,000 86.2 251,524 49.1 603,000 126.7 1,968 .0 2,000 98.4 25,281 15.8 240,000 77.2 858 6.7 15,300 88.9 723- .0 108,000 .7- 0 .0 0 .0 0 .0 0 .0 22,066 14.0 210,000 85.5 12,249 40.8 769,805 5.5 29,050 .0 0 .0 0 .0 0 .0 713- 43.0- 2,000 47.4 403,722 25.5 2,862,105 69.4 FUND TOTALS 21,249,447 21,368,869 119,422 .6 49,598,520 49,792,186 193,666 .4 62,198,705 80.1 0 PREPARED 5/10/12, 10:28:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------- OBJ -- ---- ------------------------------------------------------------------------------------------------------------ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 104,516 72;758 41.0 1,772,740 1,547,603 225,137 12.7 2,127,342 72.7 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,567,553 248,996 13.7 18,165,490 16,730,893 1,434,597 7.9 21,798,781 76.8 0103 SALARIES & WAGES -COMP ASS 50,000 64,099 14,099- 28.2- 500,000 590,842 90,842- 18.2- 600,000 98.5 0105 OVERTIME 79,904 69,530 10,374 13.0 799,040 684,514 114,526 14.3 959,028 71.4 0106 STANDBY PAID 18,872 15,480 3,392 18.0 188,720 189,635 915- .5- 226,498 83.7 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 788,320- 0 788,320- 100..0 946,000- .0 SALARIES & WAGES 2,063,767 1,821,178 242,589 11.8 20,637,670 19,743,487 894,183 4.3 24,765,649 79.7 0201 WORKERS' COMPENSATION 41,567 38,524 3,043 7.3 415,670 404,649 11,021 2.7 499,034 81.1 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 MEDICARE 26,561 24,737 1,824 6.9 265,610 263,939 1,671 .6 318,949 82.8 0204 MEDICAL AND HEALTH INSUR 658,622 631,586 27,036 4.1 6,586,220 6,454,774 131,446 2.0 7,903,688 81.7 0205 RETIREMENT CONTRIBUTION 931,976 768,957 163,019 17.5 9,319,760 8,455,932 863,828 9.3 11,183,955 75.6 0206 DEFERRED COMP. CONTRIB 117,702 113,354 4,348 3.7 1,177,020 1,127,419 49,601 4.2 1,412,684 79.8 0207 DENTAL INSURANCE 72,326 69,919 2,407 3.3 723,260 699,156 24,104 3.3 868,143 80.5 0208 LONG -TERM DISABILITY INS 5,945 4,986 959 16.1 59,450 52,374 7,076 11.9 71,574 73.2 0209 LIFE INSURANCE - 14,046 12,265 1,781 12.7 140,460 127,623 12,837 9.1 168,802 75.6 0211 ACCRUED COMPENSATED ASS 0 0 0 .0 0 123,672- 123,672 .0 360,000 34.4- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 866,640- 0 866,640 -100.0 1,040,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 1,782,081 1,664,328 117,753 6.6 22,358,010 22,032,524 325,486 1.5 26,284,029 83.8 0250 CAPITALIZED ADM OVERHEAD 314,831- 248,629- 66,202- 21.0 3,148,310- 2,399,575- 748,735- 23.8 3,778,069- 63.5 CAPITALIZED ADM OVERHEAD 314,831- 248,629- 66,202- 21.0 3,148,310- 2,399,575- 748,735- 23.8 3,778,069- 63.5 TOTAL LABOR CHARGES 3,531,017 3,236,877 294,140 8.3 39,847,370 39,376,436 470,934 1.2 47,271,609 83.3 0301 DIRECTOR MEETING FEES 5,299 5,405 106- 2.0- 52,990 55,854 2,864- 5.4- 63,595 87.8 0302 BOARD TRAINING AND CONF 3,833 1,069 2,764 72.1 38,330 18,311 20,019 52.2 46,000 39.8 0303 BOARD HEALTH BENEFITS 10,201 4,417 5,784 56.7 102,010 55,138 46,872 45.9 122,422 45.0 DIRECTOR FEES & EXPENSES 19,333 10,891 8,442 43.7 193,330 129,303 64,027 33.1 232,017 55.7 0402 LIME 18,000 9,654 8,346 46.4 191,000 135,828 55,172 28.9 227,000 59.8 0403 POLYMER 41,416 9,361 32,055 77.4 414,160 327,477 86,683 20.9 497,000 65.9 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 46,660 33,243 13,417 28.8 56,000 59.4 0406 OTHER CHEMICALS 49,999 34,691 15,308 30.6 499,994 391,239. 108,755 21.8 600,000 65.2 0407 HYPOCHLORITE 32,583 8,601 23,982 73.6 325,830 191,661 134,169 41.2 391,000 49.0 CHEMICALS 146,664 62,307 84,357 57.5 1,477,644 1,079,448 398,196 26.9 1,771,000 61.0 0501 ELECTRICAL 77,873 76,760 1,113 1.4 740,597 591,43'8 149,159 20.1 934,500 63.3 0502 NATURAL GAS 230,915 192,539 38,376 16.6 2,309,150 1,858,313 450,837 19.5 2,771,000 67.1 0503 LAND -FILL GAS 42,833 29,687 13,146 30.7 428,330 353,181 75,149 17.5 514,000 68.7 0504 WATER 7,665 12,300 4,635- 60.5- 74,900 63,655 11,245 15.0 92,000 69.2 0505 TELEPHONE 19,256 16,830 2,426 12.6 192,560 184,573 7,987 4.1 231,100 79.9 UTILITIES 378,542 328,116 50,426 13.3 3,745,537 3,051,160 694,377 18.5 4,542,600 67.2 07� PREPARED 5/10/12, 10:28:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 OBJ -- -- --------------------- ------- - - - - -- ---- ----- ------ MONTH -TO- DATE------- - ---- - - - - -- - -- -- - ------ ------------- -------- - - - - -- YEAR -TO- DATE-------- - --- - - - -- -- ---- -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 3,429 6,675 66.1 101,040 69,770 31,270 30.9 121,250 57.5 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,158 658- 8.8- 75,000 72,452 2,548 3.4 90,000 80.5 0603 GENERAL REPAIRS & MAINT 79,702 47,789 31,913 40.0 797,020 808,269 11,249- 1.4- 956,500 84.5 0604 OUTSIDE REPAIRS & MAINT. 160,495 73,704 86,791 54.1 1,604,827 1,158,243 446,584 27.8 1,926,100 60.1 0605 COMPUTER REPAIRS & MAINT 31,990 9,135 22,855 71.4 330,900 280,054 50,846 15.4 394,911 70.9 0606 REAL PROPERTY REPAIRS 3,333 800 2,533 76.0 33,330 - 14,054 19,276 57.8 40,000 35.1 REPAIRS & MAINTENANCE _ 293,124 143,015 150,109 51.2 2,942,117 2,402,842 539,275 18.3 3,528,761 68.1 0701 ASH REMOVAL 13,250 14,602 1,352- 10.2- 132,500 106,522 25,978 19:6 159,000 67.0 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 20,830 0 20,830 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 8,704 2,038- 30.6- 66,660 59,965 6,695 10.0 80,000 75.0 0704 JANITORIAL & REFUSE REMOV 20,667 24,016 3,349- 16.2- 206,670 211,572 - 4,902- 2.4- 248,050 85.3 0705 SPOILS REMOVAL 2,500 247 2,253 90.1 25,000 247 24,753 99.0 30,000 .8 0706 HAZARDOUS WASTE DISPOSAL 48,932 21,448 27,484 56.2 379,320 334,404 44,916 11.8 511,200 65.4 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 94,098 69,017 25,081 26.7 830,980 712,710 118,270 14.2 1,088,250 65.5 0801 PROFESSIONAL SERVICES 9,795 5,445 4,350 44.4 97,950 109,394 11,444- 11.7- 117,560 93.1 0802 LEGAL SERVICES -BOARD 5,166 447- 5,613 108.7 51,660 58,384 6,724- 13.0- 62,000 94.2 0803 LEGAL SERVICES -STAFF 30,087 10,226 19,861 66.0 293,404 320,303 26,899- 9.2- 361,100 88.7 PROFESSIONAL & LEGAL SERV 45,048 15,224 29,824 66.2 443,014 488,081 45,067- 10.2- 540,660 90.3 0901 OUTSIDE SAFETY SERVICES 9,757 12,149 2,392- 24.5- 100,270 80,491 19,779 19.7 121,000 66.5 0902 TECHNICAL SERVICES 198,057 208,689 10,632- 5.4- 1,970,570 1,771,120 199,450 10.1 2,376,850 74.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 1,304 1,862 58.8 176,910 151,491 25,419 14.4 318,250 47.6 0905 REPROGRAPHIC SERVICES 1,599 1,231 368 23.0 15,990 6,413 9,577 59.9 19,200 33.4 0906 RECRUITMENT 6,833 8,724 1,891- 27.7- 68,330 127,048 58,718- 85.9- 82,000 154.9 OUTSIDE SERVICES 219,412 232,097 12,685- 5.8- 2,332,470 2,136,563 195,907. 8.4 2,917,700 73.2 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 _ 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 16,252 9,373 6,879 42.3 162,520 102,496 60,024 36.9 195,100 52.5 1102 GASOLINE, OIL & FUEL 18,620 16,971 1,649 8.9 186,200 209,153 22,953- 12.3- 223,450 93.6 1103 OPERATING SUPPLIES 108,761 73,723 35,038 32.2 990,210 896,324 93,886 9.5 1,185,700 75.6 1104 OPERATING FUEL 4,833 0 4,833 100.0 48,330 12,091 36,239 75.0 58,000 20.8 1105 LABORATORY SUPPLIES 12,333 17,969 5,636- 45.7- 123,330 133,412 10,082- 8.2- 148,000 90.1 1106 SAFETY SUPPLIES 9,604 7,407 2,197 22.9 95,606 122,864 27,258- 28.5- 115,495 106.4 1108 INVENTORY OVER /SHORT 0 43- 43 .0 0 3,015 3,015- .0 1 0 .0 MATERIALS & SUPPLIES 170,403 125,400 45,003 26.4 1,606,196 1,479,355 126,841 7.9 1,925,745 76.8 1201 RENTS & LEASES 17,331 13,301 4,030 23.3 175,810 93,352 82,458 46.9 213,110 43.8 1202 PUBLIC AGENCY FEES 33,121 2,684 30,437 91.9 339,610 184,574 155,036 45.7 406,735 45.4 1203 PUBLIC INFORMATION 32,540 10,112 22,428 68.9 325,400 243,700 81,700 25.1 390,500 62.4 PREPARED 5/10/12, 10:28:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ---- ----------- -- - -- - - - - -- - -- OBJ - ----- ------ - - ---------------- ------- - -- MONTH -TO- DATE------- - ------------------------ - - - -- -------- - - - - ----------- ------------- - -- YEAR -TO- DATE-------- - - - - -- - ---------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,059 224 2,835 92.7 36,590 10,656 25,934 70.9 46,750 22.8 1205 TECH TRAIN, CONF & MEETS 25,636 18,213 7,423 29.0 260,460 165,718 94,742 36.4 313,625 52.8 1206 CERTIFICATION & LICENSES 1,225 1,060 165 13.5 14,655 12,840 1,815 12.4 17,178 74.7 1207 CLAIMS 841 0 841 100.0 7,610 1,350 6,260 82.3 10,100 13.4 1208 SUBSCRIPTION /PUBLICATION 2,753 741 2,012 73.1 28,530 16,568 11,962 41.9 34,148 48.5 1209 MILEAGE REIMBURSEMENTS 495 893 398- 80.4- 4,950 3,550 1,400 28.3 6,040 58.8 1210 PUBLIC NOTICES 411 214 197 47.9 4,110 2,421 1,689 41.1 4,950 48.9 1211 OUTSIDE ORGANIZATION FEES 22,961 267 22,694 98.8 240,610 240,757 147- .1- 286,900 83.9 1212 EMPLOYEE MEMBERSHIPS 4,043 1,886 2,157 53.4 32,430 27,909 4,521 13.9 38,632 72.2 1213 MISCELLANEOUS 2,688 4,057 1,369- 50.9- 26,880 17,548 9,332 34.7 32,350 54.2 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .O 0 .0 1216 PROFESSIONAL EXP REIMB 5,691 0 5,691 100.0 58,410 1,582 56,828 97.3 71,300 2.2 OTHER EXPENSES 152,795 53,652 99,143 64.9 1,556,055 1,022,525 533,530 34.3 1,872,318 54.6 NET EXPENSES 5,050,436 4,276,596 773,840 15.3 55,824,713 52,728,423 3,096,290 5.5 .66,540,660 79.2 TOTAL EXPENSE 5,050,436 4,276,596 773,840 15.3 55,824,713 52,728,423 3,096,290 5.5 66,540,660 79.2 PREPARED 5/25/12, 10:34:23 SELF INSURANCE EXPENSE REPORT PAGE 4 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- -- - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE 96 BUDGET ACTUAL VARIANCE % BUDGET %- 1420 LOSSES 20,833 8 20,825 100.0 208,330 24,357 183,973 88.3 250,000 9.7 1421 LEGAL SERVICES 6,249 3,562 2,687 43.0 67,490 116,023 48,533- 71.9- 85,000 136.5 1422 TECHNICAL SERVICES 9,165 1,713 7,452 81.3 91,650 8,939 82,711 90.2 110,000 8.1 1423 LIABILITY INSURANCE 0 0 0 .0 415,000 337,140 77,860 18.8 415,000 81.2 1424 PROPERTY INSURANCE 0 0 0 .0 118,500 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 5,283 30,964 85.4 900,970 568,088 332,882 36.9 979,500 58.0 NET EXPENSES 36,247 5,283 30,964 85.4 900,970 568,088 332,882 36.9 979,500 58.0 0 PREPARED 5/25/12, 10:34:23 SELF INSURANCE EXPENSE REPORT PAGE 5 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ - -- ---- - -- - -- MONTH -TO- DATE------- - - - - -- --- ----------- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1250 1998 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1251 2002 BOND INTEREST EXP 0 0 0 .0 0 0 0 .0 0 .0 1252 RECYC H2O INTEREST EXP 0 0 0 .0 30,773 30,773 0 .0 30,773 100.0 1253 2009 BOND DEBT EXPENSE 0 208,397- 208,397 .0 1,253,631 1,253,631 0 .0 1,888,601 66.4 OTHER EXPENSES 0 208,397- 208,397 .0 1,284,404 1,284,404 0 .0 1,919,374 66.9 NET EXPENSES 0 208,397- 208,397 .0 1,284,404 1,284,404 0 .0 1,919,374 66.9 f/) PREPARED 5/10/12, 10:28:21 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PROGRAM /GM278L RUNNING EXPENSE FUND CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:, 4/30/2012 -- -- ---- ---- -- -- ---- --- --- --- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO -D, ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL ------------------------------------------------------------------------------------------------ SALARIES & WAGES 427,321 385,197 42,124 9.9 4,273,210 4,281,043 EMPLOYEE BENEFITS 577,889 - 558,307 19,582 3.4 10,316,090 10,409,945 - CAPITALIZED ADM OVERHEAD 3,699- 2,511- 1,188- 32.1 36,990- 24,052 - DIRECTOR FEES & EXPENSES 19,333 10,891 8,442 '43.7 193,330 129,303 UTILITIES 10,490 11,749 1,259- 12.0- 104,900 123,912 REPAIRS & MAINTENANCE 32,730 8,488 24,242 74.1 337,677 252,340 PROFESSIONAL & LEGAL SERV 32,043 15,224 16,819 52.5 319,630 393,560 OUTSIDE SERVICES 85,862 82,114 3,748 4.4 904,270 877,290 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 MATERIALS & SUPPLIES 26,717 9,709 17,008 63.7 169,687 153,071 OTHER EXPENSES 50,113 19,239 30,874 61.6 500,230 359,752 ADMINISTRATION 1,258,799 1,098,407 160,392 12.7 17,932,034 17,806,164 SALARIES & WAGES 465,948 376,089 89,859 19.3 4,659,480 4,521,352 EMPLOYEE BENEFITS 332,083 283,119 48,964 14.7 3,320,830 3,3.69,841 CAPITALIZED ADM OVERHEAD 293,821- 231,209- 62,612- 21.3 2,938,210- 2,262,650 - UTILITIES 5,914 5,078 836 14.1 59,140 48,871 REPAIRS & MAINTENANCE 8,673 1,769 6,904 79.6 86,730 49,222 HAULING & DISPOSAL 50,515 23,910 26,605 52.7 395,150 355,229 PROFESSIONAL & LEGAL SERV 8,006 0 8,006 100.0 73,394 56,785 OUTSIDE SERVICES 28,922 42,839 13,917- 48.1- 379,220 333,849 MATERIALS & SUPPLIES 16,243 10,287 5,956. 36.7 162,430 120,414 OTHER EXPENSES 20,269 6,826 13,443 66.3 219,790 127,277 ENGINEERING 642,752 518,708 124,044 19.3 6,417,954 6,720,190 SALARIES & WAGES 384,286 353,952 30,334 7.9 3,842,860 3,761,094 EMPLOYEE BENEFITS 292,902 281,563 11,339 3.9 2,929,020 2,871,277 CAPITALIZED ADM OVERHEAD 1,740- 5,706- 3,966 227.9- 17,400- 54,195 - UTILITIES 7,708 5,297- 13,005 168.7 76,580 55,477 REPAIRS & MAINTENANCE 57,817 32,271 25,546 44.2 578,170 315,588 HAULING & DISPOSAL 6,670 7,410 740- 11.1- 66,700 47,470 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 8,330 1,837 OUTSIDE SERVICES 6,760 6,589 171 2.5 67,600 82,323 MATERIALS & SUPPLIES 55,148 55,067 81 .1 551,129 573,842 OTHER EXPENSES. 15,799 11,920 3,879 24.6 168,795 106,669 COLLECTION SYSTEM OPS. 826,183 737,769 88,414 10.7 8,271,784 7,761,382 SALARIES & WAGES 700,306 629,520 70,786 10.1 7,003,060 6,418,074 EMPLOYEE BENEFITS 521,626 473,450 48,176 9.2 5,216,260 4,827,699 CAPITALIZED ADM OVERHEAD 15,195- 9,203- 5,992- 39.4 151,950- 58,678 - CHEMICALS 104,998 37,049 67,949 64.7 1,060,984 764,117 UTILITIES 311,122 278,750 32,372 10.4 3,111,220 2,467,262 REPAIRS & MAINTENANCE 174,572 95,303 79,269 45.4 1,746,220 1,675,431 HAULING & DISPOSAL 35,413 36,129 716- 2.0- 354,130 294,505 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 41,660 35,899 OUTSIDE SERVICES 92,402 92,689 287- .3- 924,020 799,863 MATERIALS & SUPPLIES 68,046 49,199 18,847 27.7 680,460 602,830 OTHER EXPENSES 64,095 13,494 50,601 78.9 642,050 417,431 PAGE 1 ACCOUNTING PERIOD 10/2012 4TE-- ---- -- ------ ANNUAL VARIANCE % BUDGET % ------------------------------------ 7,833- .2- 5,127,961 83.5 93,855- .9- 11,832,373 .88.0 12,938- 35.0 44,396- 54.2 64,027 33.1 232,017 55.7 19,012- 18.1- 125,900 98.4 85,337 25.3 403,300 62.6 73,930- 23.1- 384,560 102.3 26,980 3.0 1,211.,050 72.4 0 .0 850,000 100.0 16,616 9.8 201,165 76.1 140,478 28.1 607,260 59.2 125,870 .7 20,931,190 85.1 138,128 3.0 5,591,440 80.9 49,011- 1.5- 3,985,324 84.6 675,560- 23.0 3,525,881- 64.2 10,269 17.4 71,000 68.8 37,508 43.2 104,111 47.3 39,921 10.1 565,200 62.9 16,609 22.6 96,100 59.1 45,371 12.0 447;100 74.7 42,016 25.9 195,010 61.7 92,513 42.1 262,962 48.4 302,236- 4.7- 7,792,366 86.2 81,766 2.1 4,611,562 81.6 57;743 2.0 3,515,264 81.7 36,795 211.5- 20,881 -259.5 21,103 27.6 92,500 60.0 262,582 45.4 693,850 45.5 19,230 28.8 80,050 59.3 6,493 77.9 10,000 18.4 14,723- 21.8- 81,150 101.4 22,713- 4.1- 661,870 86.7 62,126 36.8 201',375 53.0 510,402 6.2 9,926,740 78.2 584,986 8.4 8,403,803 76.4 388,561 7.4 6,260,055 77.1 93,272- 61.4 182,391- 32.2 296,867 28.0 1,271,000. 60.1 643,958 20.7 3,733,500 66.1 70,789 4.1 2,095,500 80.0 59,625 16.8 425,000 69.3 5,761 13.8 50,000 71.8 124,157 13.4 1,108,900 72.1 77,630 11.4 816,700 73.8 224,619 35.0 770,438 54.2 PREPARED 5/10/12, 10:28:21 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------- -------------- ----- ------ - - - - -- --- ------------- MONTH -TO- DATE------- - - - - -- -------------- YEAR -TO- DATE -------------- . ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,061,551 1,696,380 365,171 17.7 20,628,114 18,244,433 2,383,681 11.6 24,752,505 73.7 85,906 76,420 9,486 11.0 859,060 761,924 97,136 11.3 1,030,883 73.9 57,581 67,889 10,308- 17.9- 575,810 553,762 22,048 3.8 691,013 80.1 376- 0 376 -100.0 3,760- 0 3,760 -100.0 4,520- .0 41,666 25,258 16,408 39.4 416,660 315,331 101,329 24.3 500,000 63.1 43,308 37,836 5,472 12.6 393,697 355,638 38,059 9.7 519,700 68.4 19,332 5,184 14,148 73.2 193,320 110,261 83,059 43.0 232,000 47.5 1,500 1,568 68- 4.5- 15,000 15,506 506- 3.4- 18,000 86.1 5,466 7,866 2,400- 43.9- 57,3.60 43,238 14,122 24.6 69,500 62.2 4,249 1,138 3,111 73.2 42,490 29,198 13,292 31.3 51,000 57.3 2,519 2,173 346 13.7 25,190 11,396 13,794 54.8 30,283 37.6 261,151 225,332 35,819 13.7 2,574,827 2,196,254 378,573 14.7 3,137,859 70.0 5,050,436 4,276,596 773,840 15.3 55,824,713 52,728,423 3,096,290 5.5 66,540,660 79.2 /.3 PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT _ PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 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 61,456 32,178 34.4 936,340 898,595 37,745 4.0 1,123,640 80.0 0102 SALARIES & WAGES -NON MGMT 291,989 256,794 35,195 12.1 2,919,890 2,759,048 160,842 5.5 3,503,921 78.7 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 58,820 8,820- 17.6- 500,000 569,123 69,123- 13.8- 600,000 94.9 0105 OVERTIME 6,198 8,127 1,929- 31.1- 61,980 54,277 7,703 12.4 74,400 73.0 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 145,000- 0 145,000 -100.0 174,000- . .0 SALARIES & WAGES 427,321 385,197 42,124 9.9 4,273,210 4,281,043 7,833- .2- 5,127,961 83.5 0201 WORKERS' COMPENSATION 2,048 1,660 388 18.9 20,480 19,265 1,215 5.9 24,622 78.2 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 MEDICARE 4,980 4,805 175 3.5 49,800 52,045 2,245- 4.5- 59,833 87.0 0204 MEDICAL AND HEALTH INSUR 354,608 340,313 - 14,295 4.0 3,546,080 3,429,716 116,364 3.3 4,255,355 80.6 0205 RETIREMENT CONTRIBUTION 183,319 146,631 36,688 20.0 1,833,190 1,796,793 36,397 2.0 2,199,874 81.7 0206 DEFERRED COMP. CONTRIB 21,499 19 -,907 1,592 7.4 214,990 226,708 11,718- 5.5- 258,072 87.8 0207 DENTAL INSURANCE 38,672 38,501 171 .4 386,720 372,198 14,522 3.8 464,136 80.2 0208 LONG -TERM DISABILITY INS 981 841 140 14.3 9,810 9,160 650 6.6 11,831 77.4 0209 LIFE INSURANCE 6,198 5,649 549 8.9 61,980 57,402 4,578 7.4 74,450 77.1 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 123,672- 123,672 .0 360,000 34.4- 0212 BENEFIT VACANCY 34,416- 0 34,416 -100.0 344,160- 0 344,160 -100.0 413,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 .4,5.07,200 100.0 EMPLOYEE BENEFITS 577,889 558,307 19,582 3.4 10,316,090 10,409,945 93,855- .9- 11,832,373 88.0 0250 CAPITALIZED ADM OVERHEAD 3,699- 2,511- 1,188- 32.1 36,990- 24,052- 12,938- 35.0 44,396- 54.2 CAPITALIZED ADM OVERHEAD 3,699- 2,511- 1,188- 32.1 36,990- 24,052- 12,938- 35.0 44,396 -54.2 0301 DIRECTOR MEETING FEES 5,299 5,405 106- 2.0- 52,990 55,854 2,864- 5.4- 63,595 87.8 0302 BOARD TRAINING AND CONF 3,833 1,069 2,764 72.1 38,330 18,311 20,019 52.2 46,000 39.8 0303 BOARD HEALTH BENEFITS 10,201 4,417 5,784 56.7 102,010 55,138 46,872 45.9 122,422 45.0 DIRECTOR FEES & EXPENSES 19,333 10,891 8,442 43.7 193,330 129,303 64,027 33.1 232,017 55.7 0501 ELECTRICAL 6,250 6,667 417- 6.7- 62,500 69,503 7,003- 11.2- 75,000 92.7 0502 NATURAL GAS 1,166 1,757 591- 50.7- 11,660 14,706 3,046- 26.1- 14,000 105.0 0504 WATER - 333 711 378 - 113.5- 3,330 3,750 420- 12.6- 4,000 93.8 0505 TELEPHONE 2,741 2,614 127 4.6 27,410 35,953 8,543- 31.2- 32,900 109.3 UTILITIES 10,490 11,749 1,259- 12.0- 104,900 123,912 19,012- 18.1- 125,900 98.4 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 4,160 0 4,160 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,898 0 5,898 100.0 58,857 9,444 49,413 84.0 70,800 13.3 0605 COMPUTER REPAIRS & MAINT 23,083 7,688 15,395 66.7 241,330 228,842 12,488 5.2 287,500 79.6 0606 REAL PROPERTY REPAIRS 3,333 800 2,533 76.0 33,330 14,054 19,276 57.8 40,000 35.1 REPAIRS & MAINTENANCE 32,730 8,488 24,242 74.1 337,677 252,340 85,337 25.3 403,300 62.6 0801 PROFESSIONAL SERVICES 9,795 5,445 4,350. 44.4 97,950 109,394 11,444- 11.7- 117,560 93.1 0802 LEGAL SERVICES -BOARD 5,166 447- 5,613 108.7 51,660 58,384 6,724- 13.0- 62,000 94.2 0803 LEGAL SERVICES -STAFF 17,082 10,226 6,856 40.1 170,020 225,782 55,762- 32.8- 205,000 110.1 (3/// PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT - PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA.COSTA SANITARY DISTRICT - PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR -TO- DATE-------------- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 32,043 15,224 16,819 52.5 319,630 393,560 73,930- 23.1- 384,560 102.3 0901 OUTSIDE SAFETY SERVICES 6,666 9,975 3,309- 49.6- 66,660 68,343 1,683- 2.5- 80,000 85.4 0902 TECHNICAL SERVICES 70,863 62,196 8,667 12.2 708,630 642,124 66,506 9.4 850,400 75.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 47,750 33,406 14,344 30.0 183,250 18.2 0905 REPROGRAPHIC SERVICES 1,250 1,219 31 2.5 12,500 6,369 6,131 49.0 15,000 42.5 0906 RECRUITMENT 6,833 8,724 1,891- 27.7- 68,330 127,048 58,718- 85.9- 82,000 154.9 OUTSIDE SERVICES 85,862 82,114 3,748 4.4 904,270 877,290 26,980 3.0 1,211,050 72.4 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 2,444 6,023 71.1 84,670 47,264 37,406 44.2 101,640 46.5 1103 OPERATING SUPPLIES 15,653 3,502 12,151 77.6 59,130 48,171 10,959 18.5 68,250 70.6 1106 SAFETY SUPPLIES 2,597 3,806 1,209- 46.6- 25,887 54,621 28,734 - 111.0- 31,275 174.6 1108 INVENTORY OVER /SHORT 0 43- 43 .0 0 3,015 3,015- .0 0 .0 MATERIALS & SUPPLIES 26,717 9,709 17,008 63.7 169,687 153,071 16,616 9.8 201,165 76.1 1201 RENTS & LEASES 882 786 96 10.9 11,320 9,530 1,790 15.8 15,600 61.1 /SV 1202 PUBLIC AGENCY FEES 208 0 208 100.0 2,080 768 1,312 63.1 2,500 30.7 1203 PUBLIC INFORMATION 31,625 10,112 21,513 68.0 316,250 243,673 72,577 22.9 379,500 64.2 1204 TUITION REIMBURSEMENT 499 0 499 100.0 6,990 2,013 4,977 71.2 10,000 20.1 1205 TECH TRAIN, CONF & MEETS 6,602 4,390 2,212 33.5 67,020 44,071 22,949 34.2 82,050 53.7 1206 CERTIFICATION & LICENSES 191 0 191 100.0 1,910 614 1,296 67.9 2,300 26.7 1207 CLAIMS 833 0 833 100.0 7,530 1,350 6,180 82.1 10,000 13.5 1208 SUBSCRIPTION /PUBLICATION 565 46 519 91.9 6,650 3,828 2,822 42.4 7,810 49.0 1209 MILEAGE REIMBURSEMENTS 246 612 366 - 148.8- 2,460 2,159 301 12.2 3,000 72.0 1210 PUBLIC NOTICES 62 214 152- 245.2- 620 544 76 12.3 750 72.5 1211 OUTSIDE ORGANIZATION FEES 2,433 500 1,933 79.4 24,330 31,849 7,519- 30.9- 29,200 109.1 1212 EMPLOYEE MEMBERSHIPS 1,548 1,020 528 34.1 7,480 6,682 798 10.7 8,600 77.7 1213 MISCELLANEOUS 1,169 1,559 390- 33.4- 11,590 12,286 696- 6.0- 13,950 88.1 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMS 3,250 0 3,250 100.0 34,000 385 33,615 98.9 42,000 .9 OTHER EXPENSES 50,113 19,239 30,874 61.6 500,230 359,752 140,478 28.1 607,260 59.2 DEPARTMENT NET EXPENSES 1,258,799 1,098,407 160,392 12.7 17,932,034 17,806,164 125,870 .7 20,931,190 85.1 PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 41,042 100.0 410,420 283,081 127,339 31.0 492,511 57.5 0102 SALARIES & WAGES -NON MGMT 434,752 371,478 63,274 14.6 4,347,520 4;191,017 156,503 3.6 5,217,048 80.3 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 8,127 8,127- .0. 0 .0 0105 OVERTIME 9,237 4,611 4,626 50.1 92,370 39,127 53,243 57.6 110,881 35.3 0110 SALARY VACANCY 19,083- 0 19,083 -100.0 190,830- 0 190,830 -100.0 229,000- .0 SALARIES & WAGES 465,948 376,089 89,859 19.3 4,659,480 4,521,352 138,128 3.0 5,591,440 80.9 0201 WORKERS' COMPENSATION INS 5,952 5,159 793 13.3 59,520 58,301 1,219 2.0 71,487 81.6 0203 FEDERAL MEDICARE TAX 6,426 5,204 1,222 19.0 64,260 64,564 304- .5- 77,154 83.7 0204 MEDICAL & HEALTH INSUR 76,287 74,238 2,049 2.7 762,870 825,446 62,576- 8.2- 915,486 90.2 0205 RETIREMENT CONTRIBUTION 217,915 164,044 53,871 24.7 2,179,150 2,035,866 143,284 6.6 2,615,038 77.9 0206 DEFERRED COMP. CONTRIB 26,753 23,171 3,582. 13.4 267,530 254,520 13,010 4.9 321,078 79.3 0207 DENTAL INSURANCE 9,381 8,559 822 8.8 93,810 97,434 3,624- 3.9- 112,602 86.5 0208 LONG -TERM DISABILITY INS 1,365 1,085 280 20.5 13,650 12,293 1,357 9.9 16,421 74.9 0209 LIFE INSURANCE 2,336 1,659 677 29.0 23,360 21,417 1,943 8.3 28,058 76.3 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332 - 100.0 143,320- 0 143,320 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 283,119 48,964 14.7 3,320,830 3,369,841 49,011- 1.5- 3,985,324 84.6 0250 CAPITALIZED ADM OVERHEAD 293,821- 231,209- 62,612- 21.3 2,938,210- 2,262,650- 675,560- 23.0 3,525,881- 64.2 CAPITALIZED ADM OVERHEAD 293,821- 231,209- 62,612- 21.3 2,938,210- 2,262,650- 675,560- 23.0 3,525,881- 64.2 0501 ELECTRICAL 1,199 1,311 112- 9.3- 11,990 7,642 4,348 36.3 14,400 53.1 0502 NATURAL GAS 250 208 42 16.8 2,500 875 1,625 65.0 3,000 29.2 0504 WATER 166 0 166 100.0 1,660 1,639 21 1.3 2,000 82.0 0505 TELEPHONE 4,299 3,559 740 17.2 42,990 38,715 - 4,275 919 51,600 75.0 UTILITIES 5,914 5,078 836 14.1 59,140 48,871 10,269 17.4 71,000 68.8 0604 OUTSIDE REPAIRS & MAINT. 4,348 1,769 2,579 59.3 43,480 22,624 20,856 48.0 52,200 43.3 0605 COMPUTER REPAIRS & MAINT 4,325 0 4,.325 100.0 43,250 26,598 16,652 38.5 51,911 51.2 REPAIRS & MAINTENANCE 8,673 1,769 6,904 79.6 86,730 49,222 37,508 43.2 104,111 47.3 0704 JANITORIAL & REFUSE REMOV 2,499 2,657 158- 6.3- 24,990 22,709 2,281 9.1 30,000 75.7 0706 HAZARDOUS WASTE DISPOSAL 48,016 21,253 26,763 55.7 370,160 332,520 37,640 10.2 500,200 66.5 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 50,515 23,910 26,605 52.7 395,150 355,229 39,921 10.1 565,200 62.9 0803 LEGAL SERVICES -STAFF 8,006 0 8,006 100.0 73,394 56,785 16,609 22.6 96,100 59.1 PROFESSIONAL & LEGAL SERV 8,006 0 8,006 100.0 73,394 56,785 16,609 22.6 96,100 59.1 0902 TECHNICAL SERVICES 26,081 41,523 15,442- 59.2- 250,810 217,674 33,136 13.2 313,000 69.5 0904 OTHER PUBLIC AGENCY SERVS 2,500 1,304 1,196 47.8 125,000 116,131 8,869 7.1 130,000 89.3 0905 REPROGRAPHIC SERVICES 341 12 329 96.5 3,410 44 3,366 98.7 4,100 1.1 D61, PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 42,839 13,917- 48.1- 379,220 333,849 45,371 12.0 447,100 74.7 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 2,614 2,048 43.9 46,620 29,087 17,533 37.6 55,960 52.0 1103 OPERATING SUPPLIES 9,935 7,067 2,868 28.9 99,350 82,728 16,622 16.7 119,250 69.4 1106 SAFETY SUPPLIES 1,646 606 1,040 63.2 16,460 8,599 7,861 47.8 19,800 43.4 MATERIALS & SUPPLIES 16,243 10,287 5,956 36.7 162,430 120,414 42,016 25.9 195,010 61.7 1201 RENTS & LEASES 582 0 582 100.0 5,820 5,448 372 6.4 7,000 77.8 1202 PUBLIC AGENCY FEES 416 0 416 100.0 4,160 492 3,668 88.2 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 9,150 27 9,123 99.7 11,000 .2 1204 TUITION REIMBURSEMENT 1,624 224 1,400 86.2 20,240 7,053 13,187 65.2 25,500 27.7 1205 TECH TRAIN, CONF & MEETS 10,547 5,246 5,301 50.3 107,570 60,242 47,328 44.0 128,705 46.8 1206 CERTIFICATION & LICENSES 278 0 278 100.0 2,780 1,601 1,179 42.4 3,345 47.9 1208 SUBSCRIPTION /PUBLICATION 1,706 695 1,011 59.3 17,060 11,601 5,459 32.0 20,513 56.6 1209 MILEAGE REIMBURSEMENTS 121 281 160 - 132.2- 1,210 1,127 83 6.9 1,490 75.6 1210 PUBLIC NOTICES 349 0 349 100.0 3,490 1,877 1,613 46.2 4,200 44.7 1211 OUTSIDE ORGANIZATION FEES 662 0 662 100.0 17,620 25,976 8,356- 47.4- 19,300 134.6 1212 EMPLOYEE MEMBERSHIPS 931 335 596 64.0 9,310 9,360 .50- .5- 11,209 83.5 1213 MISCELLANEOUS 930 45 885 95.2 9,300 1,276 8,024 86.3 11,200 11.4 1216 PROFESSIONAL EXP REIMB 1,208 0 1,208 100.0 12,080 1,197 10,883 90.1 14,500 8.3 OTHER EXPENSES 20,269 6,826 13,443 66.3 219,790 127,277 92,513 42.1 262,962 48.4 DEPARTMENT NET EXPENSES 642,752 518,708 124,044 19.3 6,417,954 6,720,190 302,236- 4.7- 7,792,366 86.2 /7 PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------- PERIOD ENDING: 4/30/2012 -------- -------- -- 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 16,363 1,593- 10.8- 147,700 121,116 26,584 18.0 177,251 68.3 0102 SALARIES & WAGES -NON MGMT 354,047 320,721 33,326 9.4 3,540,470 3,413,637 126,833 3.6 4,248,620 80.3 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 1,119 1,119- .0 0 .0 0105 OVERTIME 24,719 14,056 10,663 43.1 247,190 176,907 70,283 28.4 296,691 59.6 0106 STANDBY PAID 5,500 2,812 2,688 48.9 55,000 48,315 6,685 12.2 66,000 73.2 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 147,500- 0 147,500 -100.0 177,000- .0 SALARIES & WAGES 384,286 353,952 30,334 7.9 3,842,860 3,761,094 81,766 2.1 4,611,562 81.6 0201 WORKERS' COMPENSATION INS 11,225 10,555 670 6.0 112,250 112,624 374- .3- 134,768 83.6 0203 FEDERAL MEDICARE TAX 5,174 4,901 273 5.3 51,740 50,150 1,590 3.1 62,124 80.7 0204 MEDICAL & HEALTH INSUR 79,298 81,582 2,284- 2.9- 792,980 819,762 26,782- 3.4- 951,633 86.1 0205 RETIREMENT CONTRIBUTION 175,307 151,941 23,366 13.3 1,753,070 1,554,251 198,819 11.3 2,103,745 73.9 0206 DEFERRED COMP. CONTRIB 23,249 21,388 1,861 8.0. 232,490 220,832 11,658 5.0 279,047 79.1 0207 DENTAL INSURANCE 8,338 8,410 72- .9- 83,380 85,453 2,073- 2.5- 100,104 85.4 0208 LONG -TERM DISABILITY INS 1,228 1,081 147 12.0 12,280 11,036 1,244 10.1 14,786 74.6 0209 LIFE INSURANCE 1,833 1,705 128 7.0 18,330 17,169 1,161 6.3 22,057 77.8 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 127,500- 0 127,500 -100.0 153,000- .0 EMPLOYEE BENEFITS 292,902 281,563 11,339 3.9 2,929,020 2,871,277 57,743 2.0 3,515,264 81.7 0250 CAPITALIZED ADM OVERHEAD 1,740- 5,706- 3,966 227.9- 17,400- 54,195- 36,795 211.5- 20,881 -259.5 CAPITALIZED ADM OVERHEAD 1,740- 5,706- 3,966 227.9- 17,400- 54,195- 36,795 211.5- 20,881 -259.5 0501 ELECTRICAL 3,125 10,450- 13,575 434.4 31,250 10,853 20,397 65.3 37,500 28.9 0502 NATURAL GAS 333 897 564- 169.4- 3,330 5,452 2,122- 63.7- 4,000 136.3 0504 WATER 500 650 150- 30.0- 4,500 1,917 2,583 57.4 6,000 32.0 0505 TELEPHONE 3,750 3,606 144 3.8 37,500 37,255 245 .7 45,000 82.8 UTILITIES 7,708 5,297- 13,005 168.7 76,580 55,477 21,103 27.6 92,500 60.0 0601 OUTSIDE VEH /EQUIP REPAIR 10,104 3,429 6,675 66.1 101,040 69,770 31,270 30.9 121,250 57.5 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,158 658- 8.8- 75,000 72,452 2,548 3.4 90,000 60.5 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 1,660 1,729 69- 4.2- 2,000 86.5 0604 OUTSIDE REPAIRS & MAINT 40,047 20,684 19,363 48.4 400,470 171,637 228,833 57.1 480,600 35.7 REPAIRS & MAINTENANCE 57,817 32,271 25,546 44.2 578,170 315,588 262,582 45.4 693,850 45.5 0704 JANITORIAL & REFUSE REMOV 4,170 7,163 2,993- 71.8- 41,700 47,223 5,523- 13.2- 50,050 94.4 0705 SPOILS REMOVAL 2,500 247 2,253 90.1 25,000 247 24,753 99.0 .30,000 .8 HAULING & DISPOSAL 6,670 7,410 740- 11.1- 66,700 47,470 19,230 28.8 80,050 59.3 0803 LEGAL SERVICES -STAFF 833 0 833 100.0 8,330 1,837 6,493 77.9 10,000 18.4 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 8,330 1,837 6,493 77.9 10,000 18.4 0901 OUTSIDE SAFETY SERVICES 1,041 202 839 80.6 10,410 3,664 6,746 64.8 12,500 29.3 0902 TECHNICAL SERVICES 5,711 6,387 676- 11.8- 57,110 78,659 21,549- 37.7- 68,550 114.7 6D PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 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 80 0 80 100.0 100 .0 OUTSIDE SERVICES 6,760 6,589 171 2.5 67,600 82,323 14,723- 21.8- 81,150 101.4 1101 OFFICE EQUIPMENT /SUPPLIES 874 1,631 757- 86.6- 8,740 8,266 474 5.4 10,500 78.7 1102 GASOLINE, OIL & FUEL 18,620 16,971 1,649 8.9 186,200 209,153 22,953- 12.3- 223,450 93.6 1103 OPERATING SUPPLIES 33,220 35,674 2,454- 7.4- 332,200 321,562 10,638 3.2 398,700 80.7 1106 SAFETY SUPPLIES 2,434 791 1,643 67.5 23,989 34,861 10,872- 45.3- 29,220 119.3 MATERIALS & SUPPLIES 55,148 55,067 81 .1 551,129 573,842 22,713- 4.1- 661,870 86.7 1201 RENTS & LEASES 9,968 4,400 5,568 55.9 99,680 57,130 42,550 42.7 119,650 47.7 1202 PUBLIC AGENCY FEES 1,666 1,914 248- 14.9- 25,060 22,049 3,011 12.0 29,250 75.4 1204 TUITION REIMBURSEMENT 83 0 83 100.0 830 615 215 25.9 1,000 61.5 1205 TECH TRAIN, CONF & MEETS 2,880 3,599. 719- 25.0- 28,800 17,174 11,626 40.4 34,570 49.7 1206 CERTIFICATION & LICENSES 93 0 93 100.0 3,335 2,757 578 17.3 3,569 77.2 1207 CLAIMS 8 0 8 100.0 80 0 80 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 580 0 580 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 0 29 100.0 290 217 73 25.2 350 62.0 1212 EMPLOYEE MEMBERSHIPS 556 0 556 100.0 5,560 3,794 1,766 31.8 6,686 56.7 1213 MISCELLANEOUS 208 2,007 1,799- 864.9- 2,080 2,933 853- 41.0- 2,500 117.3 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 2,500 0 2,500 100.0 3,000 .0 ,_ OTHER EXPENSES 15,799 11,920 3,879 24.6 168,795 106,669 62,126 36.8 201,375 53.0 (L/.� DEPARTMENT NET EXPENSES 826,183 737,769 88,414 10.7 8,271,784 7,761,382 510,402 6.2 9,926,740 78.2 PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 4.1 278,28Q 244,811 33,469 12.0 333,940 73.3 0102 SALARIES & WAGES -NON MGMT 657,989 558,456 99,533 15.1 6,579,890 5,732,818 847,072 12.9 7,895,922 72.6 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 7,194 7,194- .0 0 .0 0105 OVERTIME 36,866 41,223 4,357- 11.8- 368,660 387,342 18,682- 5.1- 442,443 87.5 0106 STANDBY PAID 5,039 3,144 1,895 37.6 50,390 45,909 4,481 8.9 60,498 75.9 0110 SALARY VACANCY 27,416- 0 27,416 -100.0 274,160 - 0 274,160 -100.0 329,000- .0 SALARIES & WAGES 700,306 629,520 70,786 10.1 7,003,060 6,418,074 584,986 8.4 8,403,803 76.4 0201 WORKERS' COMPENSATION INS 19,808 16,508 3,300 16.7 198,080 188,913 9,167 4.6 237,745 79.5 0203 FEDERAL MEDICARE TAX 8,964 8,902 62 .7 89,640 87,442 2,198 2.5 107,632 81.2 0204 MEDICAL & HEALTH INSUR 135,051 124,385 10,666 7.9 1,350,510 1,265,057 85,453 6.3 1,620,678 78.1 0205 RETIREMENT CONTRIBUTION 319,171 267,070 52,101 16.3 3,191,710 2,733,470 458,240 14.4 3,830,124 71.4 0206 DEFERRED COMP. CONTRIB 41,401 38,565 2,836 6.9 414,010 374,614 39,396 9.5 496,879 75.4 0207 DENTAL INSURANCE 14,456 13,263 1,193 8.3 144,560 131,715 12,845 8.9 173,542 75.9 0208 LONG -TERM DISABILITY INS 2,117 1,799 318 15.0 21,170 17,829 3,341 15..8 25,484 70.0 0209 LIFE INSURANCE 3.,324 2,958 366 11.0 33,240 28,659 4,581 13.8 39,971 71.7 0211 ACCRUED COMPENSATED ASS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 22,666- 0 22,666 -100.0 226,660- 0 226,660 -100.0 272,000- .0 EMPLOYEE BENEFITS 521,626 473,450 48,176 9.2 5,216,260 4,827,699 388,561 7.4 6,260,055 77.1 0250 CAPITALIZED ADM OVERHEAD 15,195- 9,203- 5,992- 39.4 151,950- 58,678- 93,272- 61.4 182,391- 32.2 CAPITALIZED ADM OVERHEAD 15,195- 9,203- 5,992- 39.4 151,950- 58,678- 93,272- 61.4 182,391- 32.2 0402 LIME 18,000 9,654 .8,346 46.4 191,000 135,828 55,172 28.9 227,000 59.8 0403 POLYMER 41,416 9,361 32,055 77.4 414,160 327,477 86,683 20.9 497,000 65.9 0404 BOILER CHEMICALS 4,666 0 4,666 100.0 46,660 33,243 13,417 28.8 56,000 59.4 0406 OTHER CHEMICALS 8,333 9,433 1,100- 13.2- - 83,334 75,908 7,426 8.9 100,000 75.9 0407 HYPOCHLORITE 32,583 8,601 23,982 73.6 325,830 191,661 134,169 41.2 391,000 49.0 CHEMICALS 104,998 37,049 67,949 64.7 1,060,984 764,117 296,867 28.0 1,271,000 60.1 0501 ELECTRICAL 29,166 45,518 16,352- 56.1- 291,660 192,695 98,965 33.9 350,000 55.1 0502 NATURAL GAS 229,166 189,677 39,489 17.2 2,291,660 1,837,280 454,380 19.8 2,750,000 66.8 0503 LAND -FILL GAS 42,833 29,687 13,146 30.7 428,330 353,181 75,149 17.5 514,000 68.7 0504 WATER 5,416 9,934 4,518- 83.4- 54,160 45,395 8,765 16.2 65,000 69.8 0505 TELEPHONE 4,541 3,934 607 13.4 45,410 38,711 6,699 14.8 54,500 71.0 UTILITIES 311,122 278,750 32 -,372 10.4 3,111,220 2,467,262 643,958 20.7 3,733,500 66.1 0603 GENERAL REPAIRS & MAINT 76,454 46,963 29,491 38.6 764,540 784,622 20,082- 2.6- 917,500 85.5 0604 OUTSIDE REPAIRS & MAINT 93,536 46,893 46,643 49.9 935,360 866,195 69,165 7.4 1,122,500 77.2 0605 COMPUTER REPAIRS & MAINT 4,582 1,447 3,135 68.4 46,320 24,614 21,706 46.9 55,500 44.3 REPAIRS & MAINTENANCE 174,572 95,303 79,269 45.4 1,746,220 1,675,431 70,789 4.1 2,095,500 80.0 0701 ASH REMOVAL 13,250 14,602 1,352- 10.2- 132,500 106,522 25,978 19.6 159,000 '67.0 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 20,830 0 20,830 100.0 25,000. .0 02c PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 DEPARTMENT 04 PLANT OPERATIONS OBJ ------------- MONTH -TO- DATE------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 6,666 8,704 2,038- 30.6- 66,660 59,965 6,695 10.0 80,000 75.0 0704 JANITORIAL & REFUSE REMOV 12,498 12,628 130- 1.0- 124,980 126,134 1,154- .9- 150,000 84.1 0706 HAZARDOUS WASTE DISPOSAL 916 195 721 78.7 9,160 1,884 7,276 79.4 11,000 17.1 HAULING & DISPOSAL 35,413 36,129 716- 2.0- 354,130 294,505 59,625 16.8 425,000 69.3 0803 LEGAL SERVICES -STAFF 4,166 0 4,166 100.0 41,660 35,899 5,761 13.8 50,000 71.8 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 41,660 35,899 5,761 13.8 50,000 71.8 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 17,500 696 16,804 96.0 21,000 3.3 0902 TECHNICAL SERVICES 90,236 92,689 2,453- 2.7- 902,360 797,213 105,147 11.7 1,082,900 73.6 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 4,160 1,954 2,206 53.0 5,000 39.1 OUTSIDE SERVICES 92,402 92,689 287- .3- 924,020 799,863 124,157 13.4 1,108,900 72.1 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 2,684 435- 19.3- 22,490 17,879 4,611 20.5 27,000 66.2 1103 OPERATING SUPPLIES 47,620 26,342 21,278 44.7 476,200 428,867 47,333 9.9 571,500 75.0 1104 OPERATING FUEL 3,333 0 3,333 100.0 33,330 0 33,330 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,333 17,969 5,636- 45.7- 123,330 133,412 10,082- 8.2- 148,000 90.1 1106 SAFETY SUPPLIES 2,511 2,204 307 12.2 25,110 22,672 2,438 9.7 30,200 75.1 MATERIALS & SUPPLIES 68,046 49,199 18,847 27.7 680,460 602,830 77,630 11.4 816,700 73.8 1201 RENTS & LEASES 5,691 8,115 2,424- 42.6- 56,910 21,244 35,666 62.7 68,360 31.1 1202 PUBLIC AGENCY FEES 29,366 200 29,166 99.3 293,660 158,740 134,920 45.9 352,400 45.0 1204 TUITION REIMBURSEMENT 833 0 833 100.0 8,330 975 7,355 88.3 10,000 9.8 1205 TECH TRAIN, CONF & MEETS 5,024 3,376 1,648 32.8 51,240 37,264 13,976 27.3 61,300 60.8 1206 CERTIFICATION & LICENSES 571 1,060 489- 85.6- 5,710 7,032 1,322- 23.2- 6,853 102.6 1208 SUBSCRIPTION /PUBLICATION 408 0 408 100.0 4,080 1,139 2,941 72.1 4,925 23.1 1209 MILEAGE REIMBURSEMENTS 83 0 83 100.0 830 47 783 94.3 1,000 4.7 1211 OUTSIDE ORGANIZATION FEES 19,866 233- 20,099 101.2 198,660 182,932 15,728 7.9 238,400 76.7 1212 EMPLOYEE MEMBERSHIPS 914 531 383 41.9 9,140 7,007 2,133 23.3 11,000 63.7 1213 MISCELLANEOUS 356 445 89- 25.0- 3,660 1,051 2,609 71.3 4,400 23.9 1216 PROFESSIONAL EXP REIMB 983 0 983 100.0 9,830 0 9,830 100.0 11,800 .0 OTHER EXPENSES 64,095 13,494 50,601 78.9 642,050 417,431 224,619 35.0 770,438 54.2 DEPARTMENT NET EXPENSES 2,061,551 1,696,380 365,171 17.7 20,628,114 18,244,433 2,383,681 11.6 24,752,505 73.7 (2D PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 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 60,104 17,668 22.7 777,720 634,373 143,347 18.4 933,270 68.0 0103 SALARIES & WAGES -COMP ABS 0 5,279 5,279- .0 0 5,279 5,279- .0 0 .0 0105 OVERTIME 2,884 1,513 1,371 47.5 28,840 26,861 1,979 6.9 34,613 77.6 0106 STANDBY PAID 8,333 9,524 1,191- 14.3- 83,330 95,411 12,081- 14.5- 100,000 95.4 0110 SALARY VACANCY 3,083- 0 3,083 -100.0 30,830- 0 30,830 -100.0 37,000- .0 SALARIES & WAGES 85,906 76,420 9,486 11.0 859,060 761,924 97,136 11.3 1,030,883 73.9 0201 WORKERS' COMPENSATION INS 2,534' 4,642 2,108- 83.2- 25,340 25,546 206- .8- 30,412 84.0 0203 FEDERAL MEDICARE TAX 1,017 925 92 9.0 10,170 9,738 432 4.2 12,206 79.8 0204 MEDICAL & HEALTH INSUR - 13,378 11,068 2,310 17.3 133,780 114,793 18,987 14.2 160,536 71.5 0205 RETIREMENT CONTRIBUTION 36,264 39,271 3,007- 8.3- 362,640 335,552 27,088 7.5 435,174 77.1 0206 DEFERRED COMP. CONTRIB 4,800 10,323 5,523- 115.1- 48,000 50,745 2,745- 5.7- 57,608 88.1 0207 DENTAL INSURANCE 1,479 1,186 293 19.8 14,790 12,356 2,,434 16.5 17,759 69.6 0208 LONG -TERM DISABILITY INS 254 180 74 29.1 2,540 2,056 484 19.1 3,052 67.4 0209 LIFE INSURANCE 355 294 61 17.2 3,550 2,976 574 16.2 4,266 69.8 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100.0 25,000- 0 25,000 -100.0 30,000- .0 EMPLOYEE BENEFITS 57,581 67,889 10,308- 17.9- 575,810 553,762 22,048 3.8 691,013 80.1 0250 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 3,760- 0 3,760 -100.0 4,520- .0 CAPITALIZED ADM OVERHEAD 376- 0 376 -100.0 3,760- 0 3,760 -100.0 4,520- .0 0406 OTHER CHEMICALS 411666 25,258 16,408 39.4 416,660 315,331 101,329 24.3 500,000 63.1 CHEMICALS 41,666 25,258 16,408 39.4 416,660 315,331 101,329 24.3 500,000 63.1 0501 ELECTRICAL 38,133 33,714 4,419 11.6 343,197 310,745 32,452 9.5 457,600 67.9 0504 WATER 1,250 1,005 245 19.6 11,250 10,954 296 2.6 15,000 73.0 0505 TELEPHONE 3,925 3,117 808 20.6 39,250 33,939 5,311 13.5 47,100 72.1 UTILITIES 43,308 37,836 5,472 12.6 393,697 355,638 38,059 9.7 519,700 68.4 0603 GENERAL REPAIRS & MAINT 2,666 826 1,840 69.0 26,660 21,918 4,742 17.8 32,000 68.5 0604 OUTSIDE REPAIRS & MAINT. 16,666' 4,358 12,308 73.9 166,660 88,343 78,317 47.0 200,000 44.2 REPAIRS & MAINTENANCE 19,332 5,184 14,148 73.2 193,320 110,261 83,059 43.0 232,000 47.5 0704 JANITORIAL & REFUSE REMOV 1,500 1,568 68- 4.5- 15,000 15,506 506- 3.4- 18,000 86.1 HAULING & DISPOSAL 1,500 1,568 68- 4.5- 15,000 15,506 506- 3.4- 18,000 86.1 0901 OUTSIDE SAFETY SERVICES 300 1,972 1,672 - 557.3- 5,700 7,788 2,088- 36.6- 7,500 103.8 0902 TECHNICAL SERVICES 5,166 5,894 728- 14.1- 51,660 35,450 16,210 31.4 62,000 57.2 OUTSIDE SERVICES 5,466 7,866 2,400- 43.9- 57,360 43,238 14,122 24.6 69,500 62.2 1103 OPERATING SUPPLIES 2,333 1,138 1,195 51.2 23,330 14,996 8,334 35.7 28,000 53.6 PREPARED 5/10/12, 10:27:31 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 1104 OPERATING FUEL 1,500 0 1,500 100.0 15,000 12,091 2,909 19.4 18,000 67.2 1106 SAFETY SUPPLIES 416 0 416 100.0 4,160 2,111 2,049 49.3 5,000 42.2 MATERIALS & SUPPLIES 4,249 1,138 3,111 73.2 42,490 29,198 13,292 31.3 51,000 57.3 1201 RENTS & LEASES 208 0 208 100.0 2,080 0 2,080 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,465 570 895 61.1 14,650 2,525 12,125 82.8 17,585 14.4 1204 TUITION REIMBURSEMENT 20 0 20 100.0 200 0 200 100.0 250 .0 1205 TECH TRAIN, CONF & MEETS 583 1,602 1,019- 174.8- 5,830 6,967 1,137- 19.5- 7,000 99.5 1206 CERTIFICATION & LICENSES 92 0 92 100.0 920 836 84 9.1 1,111 75.2 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 160 0 160 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 160 0 160 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 94 0 94 100.0 940 1,066 126- 13.4- 1,137 93.8 1213 MISCELLANEOUS 25 1 24 96.0 250 2 248 99.2 300 .7 OTHER EXPENSES 2,519 2,173 346 13.7 25,190 11,396 13,794 54.8 30,283 37.6 DEPARTMENT NET EXPENSES 261,151 225,332 35,819 13.7 2,574,827 2,196,254 378,573 14.7 3,137,859 70.0 z� 3 PREPARED 5/10/12, 10:28:22 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 -------------------------- OBJ ----- ----- --------------- ------- - - - - - - - -- MONTH -TO- - -- - ------------------------------------------------------------------------- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------------- ANNUAL NO --------- ACCOUNT TITLE -- - - -- - ------------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,274 104,516 72,758 41.0 1,772,740 1,547,603 225,137 12.7 2,127,342 72.7 0102 SALARIES & WAGES -NON MGMT 1,816,549 1,567,553 248,996 13.7 18,165,490 16,730,893 1,434,597 7.9 21,798,781 76.8 0103 SALARIES & WAGES -COMP ABS 50,000 64,099 14,099- 28.2- 500,000 590,842 90,842- 18.2- 600,000 98.5 0105 OVERTIME 79,904 69,530 10,374 13.0 799,040 684,514 114,526 14.3 959,028 71.4 0106 STANDBY PAID 18,872 15,480 3,392 18.0 188,720 189,635 915- .5- 226,498 83.7 0110 SALARY VACANCY 78,832- 0 78,832 -100.0 788,320- 0 788,320 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 207,842 68,263 24.7 2,761,050 2,003,916 757,134 27.4 3,313,357 60.5 0151 OVERTIME 15,321 4,662 10,659 69.6 153,210 47,002 106,208 69.3 - 183,918 25.6 0152 SALARY VACANCY 10,333- 0 10,333 -100.0 103,330- 0 103,330- 100.0 124,000- .0 SALARIES & WAGES 2,344,860 2,033,682 311,178 13.3 23,448,600 21,794,405 1,654,195 7.1 28,138,924 77.5 0201 WORKERS' COMPENSATION INS 43,914 39,911 4,003 9.1 439,140 417,621 21,519 4.9 527,283 79.2 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 63,130 33,130- 110.4- 30,000 210.4 0203 FEDERAL MEDICARE TAX 30,265 27,697 2,568 8.5 302,650 291,589 11,061 3.7 363,488 80.2 0204 MEDICAL & HEALTH INSUR 704,533 666,492 38,041 5.4 7,045,330 6,773,821 271,509 3.9 8,454,704 80.1 0205 RETIREMENT CONTRIBUTION 1,057,824 860,196 197,628 18.7 10,578,240 9,291,760 1,286,480 12.2 12,694,250 73.2 0206 DEFERRED COMP. CONTRIB 133,219 125,863 7,356 5.5 1,332,190 1,239,220 92,970 7.0 1,598,987 77.5 0207 DENTAL INSURANCE 77,563 74,033 3,530 4.6 775,630 737,152 38,478 5.0 - 931,068 79.2 0208 LONG -TERM DISABILITY INS 6,738 5,707 1,031 15.3 67,380 58,858 8,522 12.6 81,169 72.5 0209 LIFE INSURANCE 15,316 13,189 2,127 13.9 153,160 136,338 16,822 11.0 184,133 74.0 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 123,672- 123,672 .0 360,000 34.4- 0212 BENEFIT VACANCY 86,664- 0 86,664 -100.0 866,640- 0 866,640 -100.0 1,040,000- .0 0213 OPEB CONTRIBUTION 0 - 0 0 .0 4,507,200 4,507,200 0_ .0 4,507,200 100.0 EMPLOYEE BENEFITS 1,982,708 1,813,088 169,620 8.6 24,364,280 23,393,017 971,263 4.0 28,692,282 81.5 TOTAL SALARY AND BENEFITS 4,327,568 3,846,770 480,798 11.1 47,812,880 45,187,422 2,625,458 5.5 56,831,206 79.5 .,2y PREPARED 5/10/12, 10:16:54 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2012 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 123,734.58 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 63,016,000.00 ACCOUNTS RECEIVABLE 1,198,899.76 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 32,673.82 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 756,690.54 AVAD - ALHAMBRA VLY AR 1,723,194.77 DUE FROM R/E 101,585,862.72 DUE FROM S/I .00 DUE FROM DEBT FUND 5,796,890.00 TOTAL CURRENT ASSETS 173,248,030.19 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 -RECY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 20,566,055.29 TOTAL NET PROPERTY, PLANT & -------- - ---- EQUIPMENT 20,566,055.29 TOTAL ASSETS 193,814,085.48 LIABILITIES DUE TO R/E 145,477,360.56 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 3,168,427.37 - ACCOUNTS PAYABLE 50,896.24 - SALES TAX PAYABLE .00 (-'S PREPARED 5/10/12, 10:16:54 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L - ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----- ------------------- - ------------------------- - - - - -- - -- - ---------------- - ----- -- - - --- - -- - --------------------------------- REFUNDABLE CONTT BONDS 272,310.33 - UNEARNED INTEREST 12,284.40 - .PROJECT RETENTION PAYABLE 561,336.92 - TOTAL LIABILITIES 149;569,836.54 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70- . EXPENDITURE SUMMARY .00 REVENUE SUMMARY 17,549,878.24 - TOTAL FUND EQUITY 44,244,248.94 - TOTAL LIABILITIES AND FUND EQUITY 193,814,085.48- (�K) PREPARED 5/09/12, 10:44:25 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 --------------- ---- - ----- ------------------------------------- --- ---- ------ ---------------- -- -------- 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 SEWER SERVICE CHARGES 1500 MAIN LINES INSPECTION 1600 PLAN REVIEW 1900 OVERTIME INSPECTION 2100 TV REINSPECTION 3800 RECYCLED WATER 4000 FACILITIES CAPACITY FEES 4100 REBATES TO DISTRICT 4200 PUMP ZONE FEES 4400 CAPACITY USE CHARGE 4501 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 4800 OTHER GOVT REV -CAL TRANS 5400 OTHER GOVT REV - CONCORD 6000 MISCELLANEOUS INCOME 6124 CAD REIMBURSEMENT 6507 ALHAMBRA VLY ASSESSMENTS OTHER REVENUES 2,450,000 2,450,000 15,416 7,083 2,000 83 0 364,333 83 46,833 14,583 22,083 5,000,000 0 0 0 1,666 0 0 5,474,163 2,733,383 2.,733,383 3,047 3,146 564 0 0 278,244 0 40,804 0 19,024 4,935,.076 0 0 0 0 9,129 0 5,289,034 FUND TOTALS 7,924,163 8,022,417 283,383 11.6 61000,000 6,176,608 283,383 11.6 6,000,000 6,176,608 12,369- 80.2- 154,160 45,127 3,937- 55.6- 70,830 29,073 1,436- 71.8- 2,0,000 4,918 83- 100.0- 830 0 0 .0 0 0 86,089- 23.6- 3,643,330 3,964,185 83- 100.0- 830 0 6,029- 12.9- 468,330 816,643 14,583- 100.0- 145,830 117,586 3,059- 13.9- 220,830 269,915 64,924- 1.3- 6,000,000 6,116,695 0 .0 0 0 0 .0 0 0 0 .0 0 0 1,666- 100.0- 16,660 0 9,129 .0 0 9,129 0 .0 0 0 185,129- 3.4- 10,741,630 11,373,271 176,608 2.9 6,534,000 94.5 176,608 2.9 6,534,000 94.5 109,033- 70.7- 185,000 24.4 41,757- 59.0- 85,000 34.2 15,082- 75.4- 24,000 20.5 830 - 100.0- 1,000 .0 0 .0 110,000 .0 320,855 8.8 4,372,000 90.7 830 - 100.0- 1,000 .0 348,313 74.4 562,000 145.3 28,244- 19.4- 175,000 67.2 49,085 22.2 265,000 101.9 116,695 1.9 6,882,000 88.9 0 .0 0 .0 0 .0 0 .0 0 .0 2,549,000 .0 16,660- 100.0- 20,000 .0 9,129 .0 0 .0 0 .0 481,000 .0 631,641 5.9 15,712,000 72.4 98,254 1.2 16,741,630 17,549,879 808,249 4.8 22,246,000 78.9 D PREPARED 5/10/12, 10:27:28 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 838 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB.EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7283 FIRE PROT SYS IMPRVMT 25,000 181,000 19,768 79 175,000 3,441 2 2,454 5,232 7284 TP HAZARD ID /REMEDIATION 125,000 892,000 112,928 90 5,000 5,838 117 3,608 12,072 8213 TP SECURITY UPGRADE 162,000 184,000 12,105 8 5,000 0 0 0 149,895 SUB -TOTAL 312,000 1,257,000 144,801 46 185,000 9,279 5 6,062 167,199 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 420,000 321,000 343,093 82 80,000 82,411 103 0 76,907 7241 WET WEATHER BYPASS IMPS 3,320,000 2,818,000 3,263,376 98 5,000 387,397 748 9,546 56,624 7255 PRIMARY STRUCTURE DEMO 1,480,000 1,354,000 380,183 26 0 281,111 0 114,064. 1,099,817 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 570,000 459,000 502,692 88 5,000 65,975 320 - 33,606 67,308 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 473,460 84 200,000 217,762 109 8,299 87,540 7282 PERIMETER FENCING 165,000 169,000 153,554 93 150,000 117,880 79 0 11,446 7285 PRIMARY TREATMENT RENOV 325,000 6,540,000 237,608 73 750,000 195,967 26 407- 87,392 7288 PIPING RENOV PH 6 2,253,000 1,145,000 1,443,614 64 1,005,000 1,271,790 127 137,629 809,386 7289 POB SEISMIC UPGRADE 50,000 1,240,000 119,224 238 5,000 112,614 252 63,070 69,224- 7290 OUTFALL IMPROVEMENTS -PH 6 300,000 1,085,000 383,990 128 685,000 292,784 43 35,763 83,990- 7291 PUMP /BLOWER SEISMIC UPGRD 235,000 2,155,000 240,214 102 1,000,000 166,481 17 100,613 5,214- 7292 SWITCHGEAR REFURBISHMT -P2 100,000 1,164,800 93,836 94 50,000 22,289 45 131 6,164 7294 SEC PROCESS IMPS 50,000 1,396,000 33,294 67 5,000 734 15 0 16,706 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 44,191 37 750,000 42,474 6 1,038 75,809 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 127,634 85 50,000 126,377 253 570 22,366 7297 WET /DRY SCRUBBER REPLCMT 25,000 3,915,000 854 3 200,000 854 0 0 24,146 7302 PE PUMP REFURB, PH 2 25,000 0 ' 9,079 36 0 9,079 0 1,672 15,921 SUB -TOTAL : 13,525,000 34,959,300 10,581,646 78 5,245,000 3,942,032 75 505,594 2,943,354 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 815,250 96 725,000 678,600 94 874 30,750 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 527,385 88 50,000 15,047 30 0 72,615 7265 TP EQUIPMENT REPLACEMENT 950,000 1,235,000 725,596 76 100,000 82,395 82 3,582 224,404 7268 TP FACILITIES RENOV 200,000 166,000 187,667 94 12,000 23,916 199 433 12,333 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 55,512 74 0 55,512 0 35,945 19,488 SUB -TOTAL : 3,855,000 3,681,000 2,935,288 76 897,000 876,108 98 40,834 919,712 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 640,875 99 50,000 110,829 222 4,322 9,125 7287 TP MASTER PLAN UPDATE 365,000 600,000 246,221 68 300,000 189,616 63 1,511 118,779 SUB -TOTAL : 1,015,000 1,142,000 887,096 87 350,000 300,445 86 5,833 127,904 G-1W PREPARED 5/10/12, 10:27:28 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 _______________________________________________________________________________________________________________________________________ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT - EXPENDED ' PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------- BUDGET COST EST ------------------------------------ TO DATE PTD THIS FY _----------------------------------------------- YEAR YTD MONTH BUDGET SUBSTANTIALLY COMPLETE 7248 STANDBY POWER FAC IMPRV 5,667,000 4,849,000 5,570,902 98 5,000 39,582- 792- 0 96,098 7260 SOLIDS HANDLING IMPRVS 5,520,600 5,131,500 5,520,536 100 5,000 40,011 800 0 64 SUB -TOTAL : 11,187,600 9,980,500 11,091,438 99 10,000 429 4 0 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- UNALLOCATED AUTHORIZATIONS 4,474,865 0 PROGRAM CONTINGENCY 157,050 0 Treatment Plant 34,994,600 51,487,885 26,108,355 75 6,692,000 5,128,359 77 558,323 8,886,245 ( � D(� PREPARED 5/10/12, 10:27:28 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO ----- PROJECT TITLE -------- -------------- ----`---- BUDGET - -- ---- COST EST ------------------- TO DATE --- PTD ------------------ THIS FY ------------------------------ YEAR YTD MONTH - - BUDGET ----------- RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 7,548 38 1,000 7,548 755 711 12,452 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 5,000,000 671,465 56 500,000 324,704 65 2,513 528,535 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,501,329 100 1,000 286,100 610 133 329- 5955 SUSPENDED PIPE SUPPORT 90,000 26,000 26,421 29 1,000 16,668 667 850 63,579 5973 NO ORINDA SEWER REN PH 4 450,000 2,150,000 486,343 108 300,000 384,154 128 56,100 36,343- 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 74,363, 37 300,000 29,616 10 0 125,637 5982 PIPE BURST BLANKET 828,000 185,000 283,150 34 180,000 231,805 129 355 544,850 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 225,380 56 1,000 20,457 46 2,220 174,620 5989 S ORINDA SEWER REN PH5 2,757,000 2,167,800 2,668,593 97 1,800,000 1,877,018 104 17,958 88,407 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 2,748,159 99 1,790,000 2,122,488 119 121,919 16,521 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 HEN, PH 8 2,081,700 2,030,000 1,955,323 94 1,700,000 1,551,941 91 23,231 126,377 5993 FORCEMAIN ASSESSMENT 100,000 45,000 61,432 61 10,000 5,839 58 0 38,568 5999 CIPP BLANKET CONTRAST 92,200 26,000 3,161 3 1,000 0 0 0 89,039 8401 WC SEWER RENOV PH9 300,000 2,103,000 405,725 135 300,000 405,725 135 79,360 105,725- 8404 LAFAYETTE SEWER RENOV PH8 250,000 2,052,000 217,228 87 250,000 217,228 87 43,620 32,772 8405 2012 CIPP LINING PROJECT 260,000 405,000 76,841 30 350,000 76,841 22 35,943 183,159 SUB -TOTAL 14,754,580 25,699,700 12,596,046 85 - 7,516,000 7,558,132 101 384,913 2,158,534 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 75,725 51 100,000 1,308 1 0 74,275 5965 COLLECTION SYSTM PLANNING 1,250,000 988,000 1,080,680 87 180,000 _196,434 109 12,754 169,320 5983 FERROUS PIPE COROSION CTL 30,000 31,000 27,784 93 5,000 3,318 66 121 2,216 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 1,218,224 83 290,000 219,838 76 12,875 246,776 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 125,459 63 150,000 1,017 1 0 74,541 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,564,000 1,325,567 92 1,000 147,861 786 8,773 121,433 5994 LAF -P HILL RD TRUNK SEWER 2,495,000 2,411,000 2,304,538 92 1,900,000 1,899,553 100 35,220 190,462 6499 VISTA DEL ORINDA CAD 165,000 0 148,282 90 0 148,282 0 0 16,718 8400 11 -12 DEVELOPMNT SEWERAGE 500,000 500,000 503,817 101 500,000 503,817 101 58,532 3,817 - SUB -TOTAL 4,807,000 6,129,000 4,407,663 92 2,551,000 2,700,530 106 102,525 399,337 PUMPING STATIONS 5941 PS EQUIP S PIPING REPL 500,000 775,000 399,348 80 75,000 32,688 44 4,764 100,652 5995 SR AND MTZ BYPASS PUMPS 55,000 351,000 44,272 81 300,000 8,875 3 169- 10,728 6003 SR PUMPING STATION UPGRAD 402,000 579,000 45,255 11 0 45,255 0 1,797 356,745 8406 PUMP STATION SAFETY IMPS 60,000 600,000 0 0 60,000 0 0 0 60,000 8407 MARTINEZ BYPASS PUMP 200,000 235,000 1,397 1 60,000 1,397 2 423 198,603 �40� PREPARED 5/10/12, 10:27:28 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM1851,4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 TYPE CS Collection System __ ______ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE __________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD __ _________ MONTH ____________ BUDGET _ __ _ __ SUB -TOTAL 1,217,000 2,540,000 490,272 40 495,000 88,215 18 6,815 726,728 OTHER PROJECTS 5997 CNWS 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 656,000 580,000 593,604 91 13,000 - 17,896 138 583 62,396 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 500 0 0 19,694 SUB -TOTAL : 814,900 580,000 732,810 90 13,000 18,396 142 583 82,090 UNALLOCATED AUTHORIZATIONS 1,836,970 0 PROGRAM CONTINGENCY 545,450 0 / Collection System 25,618,900 36,602,700 19,612,862 77 10,920,000 10,636,355 97 507,711 6,006,038 PREPARED 5/10/12, 10:27:28 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 132,892 15 898,930 132,892 15 0 766,038 SUB -TOTAL 898,930 898,930 132,892 15 898,930 132,892 15 0 766,038 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 5,565,000 5,052,000 4,949,455 89 602,000 492,960 82 26,964 615,545 8227 GDI TREATMENT PLANT 500,000 500,000 220,948 44 100,000 1,661 2 0 279,052 8232 GDI /SMMS REPLACEMENT - 200,000 400,000 78,188 39 190,000 78,188 41 3,490 121,812 SUB -TOTAL 6,265,000 5,952,000 5,248,591 84 892,000 572,809 64 30,454 1,616,409 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVELOPMENT 300,000 257,000 136,162 45 30,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,138,000 632,680 95 110,000 74,076 67 10,987 30,320 8219 HOB IMPROVEMENTS 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 BOB 970,000 2,523,000 655,744 68 510,000 190,031 37 40,747 314,256 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 382,721 86 100,000 129,983 130 7,550 62,279 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 0 151,781 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 44,432 68 50,000 36,603 73 3,828 20,568 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 3,019,947 71 1,584,000 570,680 36 63,112 1,253,053 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 14,883,000 13,654,000 14,591,821 98 2,025,000 3,023,706 149 51,014 291,179 SUB -TOTAL 14,883,000 11,654,000 14,591,821 98 2,025,000 3,023,706 149 51,014 291,179 COMPLETED PROJECTS 8511 2010 -11 EQUIP & VEHICLES 357,972 357,972 357,972 100 0 0 0 0 0 SUB -TOTAL 357,972 357,972 357,972 100 0 0 0 0 0 UNALLOCATED AUTHORIZATIONS 687,198 0 PROGRAM CONTINGENCY 197,600 - 0 e- _5� PREPARED 5/10/12, 10:27:28 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ________________________________________________________________________________________________________ _______________________________ TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET ________________________________________________________________________________________________________ _______________________________ General Improvements 27,562,700 28,698,402 23,351,223 85 5,399,930 4,300,087 80 144,580 4,211,477 (D5 PREPARED 5/10/12, 10:27:28 CAPITAL IMPROVEMENT BUDGET PAGE 7 - PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 -------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water ------------ -- ----------------- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS PY YEAR YTD MONTH BUDGET REGULATORY COMPL 6 SAFETY 7303 RW LINE COMCOL /MALTBY RPR 25,000 110,000 7,431 30 10,000 7,431 74 498 17,569 SUB -TOTAL 25,000 110,000 7,431 30 10,000 7,431 74 498 17,569 URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 1,032,076 99 310,000 73,542 24 180 8,924 7259 RECYCLED WATER PLANNING 959,500 1,252,000 1,036,732 108 55,000 254,637 463 36,122 77,232- 7261 RW CATHODIC PROTECTION 20,.000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 244,286 106 60,000 44,910 75 1,877 14,286- 7299 CONCORD LANDSCAPE PROJECT 540,000 60,000 120,755 22 20,000 120,755 604 39,619 419,245 SUB -TOTAL 2,790,500 2,950,000 2,443,933 88 450,000 493,844 110 77,.798 346,567 UNALLOCATED AUTHORIZATIONS 3,500,000 0 PROGRAM CONTINGENCY 0 0 ) ,j Recycled Water 6,315,500 3,060,000 2,451,364 39 460,000 501,275 109 78,296 3,864,136 /N PREPARED 5/10/12, 10 :27:28 CAPITAL IMPROVEMENT BUDGET PAGE 8 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2012 ________________________________________________________________________________________________________ TYPE TP Treatment Plant ____________ ___ _____ ___________ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ- ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7301 TREATMENT PLANT PLANNING 0 1,000,000 0 0 0 0 0 0 0 SUB -TOTAL 0 1,000,000 0 0 0 0 0 0 0 UNALLOCATED AUTHORIZATIONS 4,474,865 0 PROGRAM CONTINGENCY 157,050 0 Treatment Plant 4,631,915 1,000,000 0 0 0 0 0 0 4,631,915 GRAND TOTAL 99,123,615 120,848,987 71,523,804 0 23,471,930 20,566,076 0 1,288,910 27,599,811 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS APRIL, 2012 (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 0.4753 %. (5) The market value of the portfolio on April 30, 2012 was $63,052,308.46. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY RATE YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2190 - -- (1) 45,500,000 20,200,000 26,300,000 45,500,000 45,555,105.64 9,355.42 77,857.88 87,213.30 (1,000,000) 885A BNP CD 10120/11 04120112 0.800 0 2,500,000 (2,500,000) 0 0.00 1,055.56 9,111.11 10,166.67 885B BNP Comm Pa 10120111 04120/12 0.800 0 2,500,000 (2,500,000) 0 0.00 1,055.56 9,111.11 10,166.67 887 UBS YCD 12/20/11 06/18/12 0.805 5,000,000 5,000,000 5,000,000 5,003,566.00 3,354.17 11,515.97 14,870.14 888 RABO BANK YCD 03/05/12 08/01/12 0.470 5,001,599 5,000,000 5,000,000 4,999,606.50 2,245.13 2,020.62 4,265.75 889 UBS Comm Pa 03/21/12 09121112 0.718 4,499,497 4,516,000 4,516,000 4,499,731.99 2,690.78 986.62 3,677.40 890 RABO BANK Comm Pa 04/18112 10117/12 0.501 2,992,417 0 3,000,000 3,000,000 2,994,298.33 541.67 0.00 541.67 29,300,000 (4) 62,993,512 39,716,000 (6,000,000) 63,016,000 63,052,308.46 20,298.29 110,603.31 130,901.60 (3) (5) (6) (389.27) 34,707.82 34,318.55 19,909.02 145.311.13 165.220.15 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2012 was 0.370 %. (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 0.4753 %. (5) The market value of the portfolio on April 30, 2012 was $63,052,308.46. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/10/12, 10:16 :54 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE CURRENT ASSETS CASH 22,559.42 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST A/R 1,368.49 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,009,262.70 DUE FROM S/C 27,220.72 DUE FROM DEBT FUND .00 TOTAL ASSETS 5,560,411.33 ------ -- - - - - -- -------------- LIABILITIES DUE TO R/E 518,990.23 - DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 1,127.29 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES --- -- -- ---- -- - 1,520,117.52- FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY .00 .00 2,400,000.00 - 1,342,208.20- .00 568,087.03 866,172.64- TOTAL FUND EQUITY 4,040,293.81- ------ --- - - --- TOTAL LIABILITIES AND FUND EQUITY 5,560,411.33- PREPARED 05/10/12, 10:38:47 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 11/2012 PERIOD ENDING: 04/30/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 350 277 73- 20.86- 3,500 3,093 407- 11.63- 4,200 73.64 0 0 0 .00 0 1,660 1,660 .00 0 .00 0 0 0 .00 0 0. 0 .00 0 .00 350 277 73- 20.86- 3,500 4,753 1,253 35.80 4,200 113.17 833 664 169- 20.29- 8,330 7,422 908- 10.90 - 10,000 74.22 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 833 664 169- 20.29- 8,330 7,422 908- 10.90- 10,000 74.22 483 358 125- 25.88- 4,830 3,998 832- 17.23- 5,800 68.93 0 0 0 .00 0 0 0 .00 0 .00' 0 0 0 .00 850,000 850,000 0 .00 850,000 100.00 0 0 0 .00 0 0 0 .00 25,000 .00 483 358 125- 25.88- 854,830 853,998 832- .10- 880,800 96.96 ----------- 1,666 — -- --- ---- ------------ 1,299 -- 367- ------ ------------ 22.03- 866,660 ------------ ------------ 866,173 --------- 487- ------------ . .06- 895,000 --------- 96.78 5 PREPARED 05/10/12, 10:38:44 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING SVS 1426 CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 11/2012 PERIOD ENDING: 04/30/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance i Budget Actual Variance 4 BUDGET % 20,833 8 20,825 99.96 208,330 24,357 183,973 88.31 250,000 9.74 2,083 0 2,083 100.00 20,830 89,806 68,976- 331.14- 25,000 359.22 7,083 0 7,083 100.00 70,830 7,226 63,604 89.80 85,000 8.50 29,.999 8 29,991 99.97 299,990 121,388 178,602 59.54 360,000 33.72 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 41,660 21,931 19,729 47.36 50,000 43.86 1,666 1,713 47- 2.82- 16,660 1,713 14,947 89.72 20,000 8.57 5,832 1,713 4,119 70.23 58,320 23,643 34,677 59.46 70,000 33.78 0 0 0 .00 0 0 0 .00 0 .00 0 3,562 3,562- .00 5,000 4 -,286 714 14.28 10,000 '42.86 416 0 416 100.00 4,160 0 4,160 100.00 5,000 .00 0 0 0 .00 415,000 337,140 77,860 18.76 415,000 81.24 0 0 0 .00 118,500 81,629 36,871 31.11 118,500 68.89 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 1,000 .00 416 --- - --- -- 3,562 ----- ------- ------------ 3,146- - 756.25- -------- ----- 542,660 ----- 423,056 ----------- ---- 119,604 22.04 549,500 76.99 36,247 5,282 30,965 85.43 900,970 568,087 --- --- 332,883 -- ------ ---- 36.95 ------ 979,500 -- ------ 58.00 D-39' CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS APRIL, 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 4,505,450.01 1,368.49 13,096.38 14,464.87 (3) 4,500,000 4,500,000 0 4,500,000 4,505,450.01 1,368.49 13,096.38 14,464.87 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2012 was 0.370 %. (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 0.370 %. (4) The market value of the portfolio on April, 2012 was $4,505,450.01. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. (69.39) 301.37 231.98 1,299.10 13, 397.75 14, 696.85 C-00-) PREPARED 5/10/12, 10:16:54 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 10/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2012 ----------------------------------------------------------------------------------------------------------------------- 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 354,697.38 • REVENUE BOND RESERVE CASH 222,930.00 ACCRUED INTEREST A/R .00 DUE FROM R/E 49,202,843.87 DUE FROM S/C 3,168,427.37 • DUE FROM S/I .00 TOTAL ASSETS 58,361,398.62 LIABILITIES DUE TO R/E 187,119.26 - DUE TO S/C 5,796,890.00 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 1,027,238.21- BONDS PAYABLE 47,200,000.00 - BOND ACR INTEREST PAYABLE .00 / DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 54,211,247.47- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,284,403.85 REVENUE SUMMARY 5,434,555.00 - ------------- TOTAL FUND EQUITY 4,150,151.15 - -- --- ----- -- -- TOTAL LIABILITIES AND FUND EQUITY 58,361,398.62- PREPARED 05/10/12, 10:38:40 PROGRAM DEBTREV ACCOUNT DESCRIPTION 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOND INTEREST INCOME 4551 2002 BOND INTEREST INCOME 4552 RECYC H2O LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 04/30/2012 PAGE 1 ACCOUNTING PERIOD 11/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance & Budget Actual Variance & BUDGET k 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 e-� PREPARED 05/10/12, 10:38:36 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE • DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 04/30/2012 PAGE 1 ACCOUNTING PERIOD 11/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET 96 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 30,773 30,773 0 .00 30,773 100.00 0 208,397- 208,397 .00 1,253,631 1,253,631 0 .00 1,888,601 66.38 0 208,397- 208,397 .00 1,284,404 ------ - - - - -- 1,284,404 ------ - - - - -- ------ 0 - - - --- --- .00 - - - - -- 1,.919,374 ------ - - - - -- 66.92 --- - - - - -- ------ - - - - -- 0 ------- - - - - -- ------ 208,397- - - - - -- -- 208,397 - - - - - -- .00 1,284,404 1,284,404 0 .00 1,919,374 66.92 s