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HomeMy WebLinkAbout03.c. Receive May 2012 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT June 25, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KINGS 51 SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending May, 2012: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation 3.c a Labor Charges 43,378,387 42,532,849 845,538 Wages and benefits expenses lower due to vacancies as a result of retirements. Chemicals 1,624,308 1,258,645 365,663 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 pump stations as a result of mild weather conditions. Additional variance due to unbilled invoices. Utilities 4,124,079 3,502,796 621,283 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 3,235,241 2,576,766 658,475 Some expenditures lower than budget due to the delay of CSO move to Walnut Creek. Some major maintenance expenditures, such as crown spraying and siphon cleaning, are postponed until next fiscal year. Pump stations' positive variance includes 60K for an odor control unit budgeted, but not expended in addition to savings on work budgeted for this fiscal year postponed until next year due to time constraint. Outside Services 2,686,582 2,453,670 232,912 Plant Operations expenses budgeted for media training video productions and standard operating procedures (SOP) consultants not yet realized. Other Expenses 1,709,050 1,098,347 610,703 NPDES permit fee (130K) expended, but not yet billed. Prop 218 notification budgeted for the year will not be spent, resulting in a favorable variance. Additional favorable variance from savings from Pipeline newsletter expense as a result of a low bid climate. Technical Training, Conferences and Meetings expense lower due to a delay of attendance or not attending some of the budgeted conferences. CENTRAL CONTRA COSTA SANITARY DISTRICT June 22, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO 4 FROM: JAMIE KING"' f l SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending May, 2012: Revenue Favorable /(Unfavorable) O Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 4,007,663 4,120,095 112,432 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 515,163 830,117 314,954 Payments from 293 -unit Highland Point Apartments. FINANCIAL STATEMENT SUMMARY May, 2012 O & M Revenue May -12 Actual Budget Variance O & M Expenses 4,723 5,176 453 8.7% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Self- Insurance Expense Other Expenses 0 Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 49,915 49,750 165 0.3% YEAR -TO -DATE Actual Budget Variance 57,452 61,001 3,549 5.8% 0 0 0 0 0 (53) 0 0 0 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of May, 2012 was 0.363 %. YEAR -TO -DATE Variance Sewer Construction 846 Revenue 17,899 72 Expense 21,880 366 Over /Under (3,981) 621 658 91 0 233 105 611 3,603 0 0 0 0 0 (53) 0 0 0 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of May, 2012 was 0.363 %. PREPARED 6/08/12, 13:32:23 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2012 -------------`--------------------------------------------------------------------------------------------------------- 001 RUNNING EXPENSE --------- ------------------------ - - ----- - - - -- - -- - -- - --------- - - - - - -- - - ---`-- -- -------- ------------- -- --- - - - - -- - -- ------ CURRENT ASSETS CASH 388,192.14 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 128,462.55 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,559.00 ACCOUNTS RECEIVABLE -COBRA 2,014.56 A /R -SSC DIRECT BILL 6,082.35 COMPUTER PURCHASE PROGRAM 8,299.87 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE 116,250.00 PREPAID EXPENSES 763,624.74 PREPAID RETIREMENT 3,102,672.45 SUPPLIES & MATERIAL INV 2,015,417.44 DUE FROM S/C 146,084,702.16 DUE FROM S/I 618,990.23 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 153,529,068.94 NET PROPERTY, PLANT & EQUIPMENT LAND 17,114,719.91 INTANGIBLE ASSETS 2,058,921.00 ACCUM DEPR - INTANGIBLE 58,095.39 - BUILDINGS 31,317,465.95 ACC DEPR- BUILDINGS 6,031,676.10 - TREATMENT PLANT 287,537,513.06 ACC DEPR - TREATMENT PLANT 161,800,408.88 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 19,991,304.17 - SEWAGE COLLECTION FACIL 290,317,723.23 OUTFALL SEWERS 8,518,442.72 FURNITURE & EQUIPMENT 13,243,331.33 ACC DEPR -FURN & EQUIP 9,775,349.06 - VEHICLES 6,038,528.29 ACC DEPR - VEHICLES 3,808,469.75 - RECY WATER INFRASTRUCTURE 12,300,131.00 ACCUM DEPRC -RELY WATER 4,848,535.66 - ACC DEPR- SEWAGE COL SYS 44,948,295.53 - ACC DEPR - OUTFALL 2,766,971.70 - CONTRIBUTED SEWER LINES 149,110,350.05 ACC DEPR - CONTRIB ASSETS 47,111,101.53 - CONSTRUCTION IN PROGRESS 22,632,142.11 TOTAL NET PROPERTY, PLANT & EQUIPMENT 593,461,790.81 TOTAL ASSETS 746,990,859.75 LIABILITIES DUE TO S/C 106,699,325.43- 0 PREPARED 6/08/12, 13:32:23 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L 149,271,594.07 ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT 87,666,095.51 AS OF 5/31/2012 ---- - - - - - -- - - -- - ------------- -- -------- 001 RUNNING EXPENSE -------- - ---- - - - -- - - - - -- - - - - -- - - -- - ---- --- -------- - --------------------- - ----- - - -- -- - -- - - - -- - ------------------------------------------------- - --------- -- ----- - ------ ------------------------------- - - - - - - -- DUE TO S/I 1,009,262.70 - DUE TO DEBT FUND 49,202,843.87 - ACCOUNTS PAYABLE 114,544.45 - SALES TAX PAYABLE 3,111.00 - 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 904,290.00 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 13,730.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,243.14 - HEALTH NET 808.41 OCCUPATIONAL HEALTH 3.69 - DISABILITY INS 79.07 LIFE INS 65.89 - DELTA DENTAL 154.21 - POST EMP. BENEFIT -OPEB 541,135.62 CAFETERIA PLAN PAYABLE 61,020.07 - PERMIT CLEARING 16.00 - WORKERS' COMP INS PAYABLE 42,506.71 - ACCRUED COMPENSATED ABS. 3,378,061.94 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 93,277.02- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES .00 CONTRIBUTED SEWER LINES 149,271,594.07 - CAPITAL COST SHARING 87,666,095.51 - STATE & FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 270,364,806.74 - AVAILABLE FUND BALANCE 9,918,761.39 - EXPENDITURE SUMMARY 57,451,758.20 REVENUE SUMMARY 49,914,933.72- TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 162,005,147.52- 584,985,712.23- 746,990,859.75 - -------------- -------------- 0-5- PREPARED 6/08/12, 13:32:27 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE-COUNTER 8,391 8,968 577 6.9 92,301 150,917 58,616 63.5 100,700 149.9 2300 SEWER SVC CHRG-COUNTY 0 0 0 .0 47,112,000 46,925,176 186,824- .4- 48,569,200 96.6 2400 SEWER SVC CHRG-DIRECT 0 10,334 10,334 841,300 763,074 78,226- 9.3- 841,300 90.7 2500 SEWER SVC CHRG-PRIOR YEAR 2,216- 0 2,216 100.0- 24,376- 14,871- 9,505 39.0- 26,600- 55.9 SEWER SERVICE CHARGES 6,175 19,302 13,127 212.6 48,021,225 47,824,296 196,929- .4- 49,484,600 96.6 2600 SERVICE CHARGES-CONCORD 0 0 0 .0 0 0 0 .0 9,852,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 9,852,000 .o 1000 PERMIT/APPLICATION FEES 14,083 15,787 1,704 12.1 154,913 201,454 46,541 30-0 169,000 119.2 1700 SEPTIC TANK DUMPING 6,083 8,176 2,093 34.4 66,913 58,758 8,155- 12.2- 73,000 80.5 1900 OVERTIME INSPECTION 1,063 1,540 457 42.2 11,913 10,211 1,702- 14.3- 13,000 78.5 2000 SIDE SEWER INSPECTION 31,250 37,131 5,881 18.8 343,750 396,876 53,126 15.5 375,000 105.8 2700 SALES 166 250 84 50.6 1,826 2,296 470 25.7 2,000 114.8 2900 OTHER SERVICE CHARGES 2,000 0 2,000-100.0- 82,500 64,089 18,411- 22.3- 145,000 44.2 3000 INDUSTRIAL PERMIT FEES 0 25,150 25,150 .0 78,750 99,701 20,951 26.6 105,000 95.0 3200 NEW INDUSTRY PERMIT FEES 666 1,035 369 55.4 7,326 7,938 612 8.4 8,000 99.2 3301 POLLUTION PREVENTION 0 0 0 .0 16,500 18,969 2,469 15.0 22,000 86.2 3500 LEASE RENTAL INCOME 45,250 48,666 3,416 7.5 557,750 812,690 254,940 45.7 603,000 134.8 3600 PRETREATMENT PROGRAM FINE 0 0 0 0 1,968 1,968 .o 2,000 98.4 3801 RECYCLED WATER 40,000 12,612 27,388- 68.5- 200,000 197,894 2,106- 1.1- 240,000 82.5 4300 ANNEXATION CHARGES 1,275 4,392 3,117 244.5 14,025 18,000 3,975 28.3 15,300 117.6 4500 INTEREST INCOME 0 3 3 .0 0 720- 720- .0 108,000 .7- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB-MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 0 0 0 .0 157,500 179,566 22,066 14.0 210,000 85.5 5600 HOUSE HAZARD WASTE REIMB 3,000 5,071 2,071 69.0 33,000 47,320 14,320 43.4 769,805 6.1 6000 MISCELLANEOUS INCOME 0 56,368- 56,368- .0 0 27,318- 27,318- .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT-OF-WAY FEES 166 0 166-100.0- 1,826 947 879- 48.1- 2,000 47.4 OTHER REVENUES 145,022 103,445 41,577- 28.7- 1,728,492 2,090,639 362,147 21.0 2,662,105 73.0 FUND TOTALS 151,197 122,747 28,450- 18.8- 49,749,717 49,914,935 165,218 .3 62,198,705 80.3 El PREPARED 6/08/12, 13:32:41 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 - ------- - -- ------------------- OBJ ---------- - ----------------------------- ------------- ------ MONTH -TO- DATE------- - - ----------- - - - -- ---------------------- -------- - - - - -- YEAR -TO- DATE-------- - ------------- - - - - - -- ---- - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES-MGMNT. 177,274 105,146 72,128 40.7 1,950,014 1,652,748 297,266 15.2 2,127,342 77.7 0102 SALARIES & WAGES-NON MGMT 1,816,549 1,552,173 264,376 14.6 19,982,039 18,283,065 1,698,974 8.5 21,798,781 83.9 0103 SALARIES & WAGES-COMP ABS 50,000 21,158 28,842 57.7 550,000 612,000 62,000- 11.3- 600,000 102.0 0105 OVERTIME 79,904 78,960 924 1.2 878,944 763,494 115,450 13.1 959,028 79.6 0106 STANDBY PAID 18,872 13,491 5,381 28.5 207,592 203,127 4,465 2.2 226,498 89.7 0110 SALARY VACANCY 78,832- 0 78,832-100.0 867,152- 0 867,152-100.0 946,000- .0 SALARIES & WAGES 2,063,767 1,770,948 292,819 14.2 22,701,437 21,514,434 1,187,003 5.2 24,765,649 86.9 0201 WORKERS' COMPENSATION 41,567 36,507 5,060 12.2 457,237 441,154 16,083 3.5 499,034 88.4 0202 STATE UNEMPLOYMENT INSUR 0 2,438 2,438- .0 30,000 65,568 35,568-118.6- 30,000 218.6 0203 MEDICARE 26,561 24,615 1,946 7,3 292,171 288,558 3,613 1.2 318,949 90.5 0204 MEDICAL AND HEALTH INSUR 658,622 633,752 24,870 3.8 7,244,842 7,088,532 156,310 2.2 7,903,688 89.7 0205 RETIREMENT CONTRIBUTION 931,976 742,982 188,994 20.3 10,251,736 9,198,911 1,052,825 10.3 11,163,955 82.3 0206 DEFERRED COMP. CONTRIB 117,702 107,097 10,605 9.0 1,294,722 1,234,515 60,207 4.7 1,412,664 87.4 0207 DENTAL INSURANCE 72,326 69,806 2,520 3.5 795,586 768,954 26,632 3.3 868,143 88.6 0208 LONG-TERM DISABILITY INS 5,945 4,968 977 16.4 65,395 57,343 8,052 12.3 71,574 80.1 0209 LIFE INSURANCE 14,046 12,232 1,814 12.9 154,506 139,854 14,652 9.5 168,802 82.9 0211 ACCRUED COMPENSATED ABS 0 0 0 0 123,672- 123,672 .0 360,000 34.4- 0212 BENEFIT VACANCY 86,664- 0 86,664-100.0 953,304- 0 953,304-100.0 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 1,634,397 147,684 9.3 24,140,091 23,666,917 473,174 2.0 26,284,029 90.0 0250 CAPITALIZED ADM OVERHEAD 314,831- 248,928- 65,903- 20.9 3,463,141- 2,648,502- 814,639- 23.5 3,778,069- 70.1 CAPITALIZED ADM OVERHEAD 314,831- 248,928- 65,903 20.9 3,463,141- 2,648,502- 814,639- 23.5 3,778,069- 70.1 TOTAL LABOR CHARGES 3,531,017 3,156,417 374,600 10.6 43,376,387 42,532,849 845,538 1,9 47,271,609 90.0 0301 DIRECTOR MEETING FEES 5,299 6,306 1,007- 19.0- 58,289 62,159 3,870- 6,6- 63,595 97.7 0302 BOARD TRAINING AND CONF 3,833 3,973 140- 3.7- 42,163 22,263 19,880 47.2 46,000 48.4 0303 BOARD HEALTH BENEFITS 10,201 962 9,239 90.6 112,211 56,100 56,111 50.0 122,422 45.8 DIRECTOR FEES & EXPENSES 19,333 11,241 8,092 41.9 212,663 140,542 72,121 33.9 232,017 60.6 0402 LIME 18,000 21,737 3,737- 20.8- 209,000 157,564 51,436 24.6 227,000 69.4 0403 POLYMER 41,416 72,251 30,835- 74.5- 455,576 399,728 55,848 12.3 497,000 80.4 0404 BOILER CHEMICALS 4,666 2,687 1,979 42.4 51,326 35,929 15,397 30.0 56,000 64.2 0406 OTHER CHEMICALS 49,999 65,550 15,551- 31.1- 549,993 456,789 93,204 16,9 600,000 76.1 0407 HYPOCHLORITE 32,583 16,974 15,609 47.9 358,413 208,635 149,778 41.8 391,000 53.4 CHEMICALS 146,664 179,199 32,535- 22.2- 1,624,308 1,258,645 365,663 22.5 1,771,000 71.1 0501 ELECTRICAL 77,873 239,184 161,311-207.1- 818,470 830,622 12,152- 1.5- 934,500 88.9 0502 NATURAL GAS 230,915 139,947 90,968 39.4 2,540,065 1,998,260 541,805 21.3 2,771,000 72.1 0503 LAND-FILL GAS 42,833 52,353 9,520- 22.2- 471,163 405,534 65,629 13.9 514,000 78.9 0504 WATER 7,665 1,433 6,232 81.3 82,565 65,088 17,477 21.2 92,000 70.7 0505 TELEPHONE 19,256 18,719 537 2.8 211,816 203,292 8,524 4.0 231,100 88.0 UTILITIES 378,542 451,636 73,094- 19.3- 4,124,079 3,502,796 621,283 15.1 4,542,600 77.1 PREPARED 6/08/12, 13:32:41 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 ------------------------- OBJ - ------------- - ------ ------- - - - - - -- -------- --- ----- - -- MONTH -TO- DATE------- - ------------------------------------------------------------------ - - - -- -------- - - - --- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE w BUDGET % 0601 OUTSIDE VEH/EQUIP REPAIR 10,104 5,420 4,684 46.4 111,144 75,189 35,955 32.3 121,250 62.0 0602 VEHIC/EQUIP REPAIR MAINT 7,500 12,065 4,565- 60.9- 82,500 84,518 2,018- 2.4- 90,000 93.9 0603 GENERAL REPAIRS & MAINT 79,702 52,097 27,605 34.6 876,722 860,369 16,353 1.9 956,500 89.9 0604 OUTSIDE REPAIRS & MAINT. 160,495 90,866 69,629 43.4 1,765,322 1,249,107 516,215 29.2 1,926,100 64.9 0605 COMPUTER REPAIRS & MAINT 31,990 12,504 19,486 60.9 362,890 292,558 70,332 19,4 394,911 74.1 0606 REAL PROPERTY REPAIRS 3,333 971 2,362 70.9 36,663 15,025 21,638 59.0 40,000 37.6 REPAIRS & MAINTENANCE 293,124 173,923 119,201 40.7 3,235,241 2,576,766 658,475 20.4 3,528,761 73.0 0701 ASH REMOVAL 13,250 10,325 2,925 22.1 145,750 116,847 28,903 19.8 159,000 73.5 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 22,913 0 22,913 100.0 25,000 .0 0703 GRIT REMOVAL 6,666 8,404 1,738- 26.1- 73,326 68,369 4,957 6.8 80,000 85.5 0704 JANITORIAL & REFUSE REMOV 20,667 6,162 14,505 70.2 227,337 217,735 9,602 4.2 248,050 87.8 0705 SPOILS REMOVAL 2,500 40 2,460 98.4 27,500 287 27,213 99.0 30,000 1.0 0706 HAZARDOUS WASTE DISPOSAL 50,932 98,754 47,822- 93.9- 430,252 433,159 2,907- .7- 511,200 84.7 0707 MOBILE COLLECTION-HHW 0 0 0 .0 0 0 0 .0 35,000 .o HAULING & DISPOSAL 96,098 123,685 27,587- 28.7- 927,078 836,397 90,681 9.8 1,088,250 76.9 0801 PROFESSIONAL SERVICES 9,795 1,780 8,015 81.8 107,745 111,174 3,429- 3.2- 117,560 94.6 0802 LEGAL SERVICES-BOARD 5,166 5,591 425- 8.2- 56,826 63,975 7,149- 12.6- 62,000 103.2 0803 LEGAL SERVICES-STAFF 30,087 45,321 15,234 -50.6- 323,491 365,624 42,133- 13.0- 361,100 101.3 PROFESSIONAL & LEGAL SERV 45,048 52,692 7,644- 17.0- 488,062 540,773 52,711- 10.8- 540,660 100.0 0901 OUTSIDE SAFETY SERVICES 9,457 3,695 5,762 60.9 109,727 84,186 25,541 23.3 121,000 69.6 0902 TECHNICAL SERVICES 198,057 192,949 5,108 2.6 2,168,627 1,964,065 204,562 9.4 2,376,850 82.6 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 138,166 120,297 17,869 12.9 315,076 271,788 43,288 13.7 318,250 85.4 0905 REPROGRAPHIC SERVICES 1,599 3 1,596 99.8 17,589 6,416 11,173 63.5 19,200 33.4 0906 RECRUITMENT 6,833 166 6,667 97.6 75,163 127,215 52,052- 69.3- 82,000 155.1 OUTSIDE SERVICES 354,112 317,110 37,002 10.4 2,686,582 2,453,670 232,912 8.7 2,917,700 84.1 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 25,588 9,336- 57.4- 178,772 128,083 50,689 28.4 195,100 65.6 1102 GASOLINE, OIL & FUEL 18,620 11,342 7,278 39.1 204,820 220,495 15,675- 7.7- 223,450 98.7 1103 OPERATING SUPPLIES 97,661 114,317 16,656- 17.1- 1,087,871 1,010,618 77,233 7.1 1,185,700 85.2 1104 OPERATING FUEL 4,833 0 4,833 100.0 53,163 12,091 41,072 77.3 58,000 20.8 1105 LABORATORY SUPPLIES 12,333 23,389 11,056- 89.6- 135,663 156,801 21,138- 15.6- 148,000 105.9 1106 SAFETY SUPPLIES 9,604 6,446 3,158 32.9 105,210 129,310 24,100- 22.9- 115,495 112,0 1108 INVENTORY OVER/SHORT 0 551 551- .0 0 3,566 3,566- .0 0 .0 MATERIALS & SUPPLIES 159,303 181,633 22,330- 14.0- 1,765,499 1,660,984 104,515 5.9 1,925,745 86.3 1201 RENTS & LEASES 17,331 9,526 7,805 45.0 193,141 102,879 90,262 46.7 213,110 48.3 1202 PUBLIC AGENCY FEES 33,971 14,173 19,798 58.3 373,SB1 198,747 174,834 46.8 406,735 48.9 1203 PUBLIC INFORMATION 32,540 3,150 29,390 90.3 357,940 246,850 111,090 31.0 390,500 63,2 �81 PREPARED 6/08/12, 13:32:40 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 -------- -----MONTH- TO-DATE--------- - -- -------------- YEAR-TO-DATE -------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,061,551 1,937,188 85,906 57,581 376- 41,666 43,308 19,332 1,500 5,166 4,249 2,519 260,851 64,329 44,156 0 49,627 40,653 18,324 678 1,954 1,276 4,948 225.945 124,363 6.0 22,689,665 20,181,622 21,577 25.1 944,966 826,253 13,425 23.3 633,391 597,920 376 -100.0 4,136- 0 7,961- 19.1- 458,326 364,958 2,655 6.1 437,005 396,291 1,008 5.2 212,652 128,585 822 54.8 16,500 16,185 3,212 62.2 62,526 45,192 2,973 70.0 46,739 30,474 2,429- 96.4- 27,709 16,344 34,906 13.4 2,835,678 2,422,202 2,508,043 11.1 24,752,505 81.5 118,713 12.6 1,030,883 80.2 35,471 5.6 691,013 66.5 4,136 -100.0 4,520- .0 93,368 20.4 500,000 73.0 40,714 9.3 519,700 76.3 84,067 39.5 232,000 55.4 315 1.9 18,000 89.9 17,334 27.7 69,500 65.0 16,265 34.8 51,000 59.8 11,365 41.0 30,283 54.0 413,476 14.6 3,137,859 77.2 5,176,236 4,723,358 452,878 8.7 61,000,949 57,451,769 3,549,180 5.6 66,540,660 86.3 /J PREPARED 6/08/12, 13:32:49 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/11/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE P6 BUDGET ACTUAL VARIANCE F6 BUDGET 0101 SALARIES & WAGES-MGMNT. 93,634 62,086 31,548 33.7 1,029,974 960,680 69,294 6.7 1,123,640 85.5 0102 SALARIES & WAGES-NON MGMT 291,989 250,309 41,680 14.3 3,211,879 3,009,356 202,523 6.3 3,503,921 85.9 0103 COMP ABS-ACCRUAL PAYMENTS 50,000 20,354 29,646 59.3 550,000 589,477 39,477- 7.2- 600,000 98.2 0105 OVERTIME 6,198 7,461 1,263- 20.4- 68,178 61,738 6,440 9.4 74,400 83.0 0110 SALARY VACANCY 14,500- 0 14,500-100.0 159,500- 0 159,500-100.0 174,000- .0 SALARIES & WAGES 427,321 340,210 87,11.1 20.4 4,700,531 4,621,251 79,280 1.7 5,127,961 90.1 0201 WORKERS' COMPENSATION 2,048 1,593 455 22.2 22,528 20,857 1,671 7.4 24,622 84.7 0202 STATE UNEMPLOYMENT INSUR 0 2,438 2,438- .0 30,000 65,568 35,568-118.6- 30,000 218.6 0203 MEDICARE 4,980 4,524 456 9.2 54,780 56,567 1,787- 3.3- 59,833 94.5 0204 MEDICAL AND HEALTH INSUR 354,608 344,249 10,359 2.9 3,900,688 3,773,966 126,722 3.2 4,255,355 88.7 0205 RETIREMENT CONTRIBUTION 183,319 137,167 46,152 25.2 2,016,509 1,933,963 82,546 4,1 2,199,874 87.9 0206 DEFERRED COMP. CONTRIB 21,499 18,684 2,815 13.1 236,489 245,393 8,904- 3.8- 258,072 95.1 0207 DENTAL INSURANCE 38,672 38,739 67- .2- 425,392 410,935 14,457 3.4 464,136 88.5 0208 LONG-TERM DISABILITY INS 981 845 136 13.9 10,791 10,005 786 7.3 11,831 84.6 0209 LIFE INSURANCE 6,196 5,738 460 7.4 68,178 63,140 5,038 7.4 74,450 84.8 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 123,672- 123,672 .0 360,000 34.4- 0212 BENEFIT VACANCY 34,416- 0 34,416-100.0 378,576- 0 378,576-100.0 413,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 4,507,200 4,507,200 0 .0 4,507,200 100.0 EMPLOYEE BENEFITS 577,889 553,977 23,912 4.1 10,893,979 10,963,922 69,943- .6- 11,832,373 92.7 0250 CAPITALIZED ADM OVERHEAD 3,699- 1,638- 2,061- 55.7 40,689- 25,690- 14,999- 36.9 44,396- 57.9 CAPITALIZED ADM OVERHEAD 3,699- 1,638- 2,061- 55,7 40,689- 25,690- 14,999- 36,9 44,396- 57.9 0301 DIRECTOR MEETING FEES 5,299 6,306 1,007- 19.0- 58,289 62,159 3,870- 6.6- 63,595 97.7 0302 BOARD TRAINING AND CCNF 3,833 3,973 140- 3.7- 42,163 22,283 19,880 47.2 46,000 48.4 0303 BOARD HEALTH BENEFITS 10,201 962 9,239 90.6 112,211 56,100 56,111 50.0 122,422 45.8 DIRECTOR FEES &r EXPENSES 19,33,3 11,241 8,092 41.9 212,663 140,542 72,121 33.9 232,017 60.6 0501 ELECTRICAL 6,250 6,697 447- 7,2- 68,750 76,200 7,450- 10.8- 75,000 101-6 0502 NATURAL GAS 1,166 1,267 101- 8.7- 12,826 15,973 3,147- 24.5- 14,000 114.1 0504 WATER 333 0 333 100.0 3,663 3,750 87- 2.4- 4,000 93.8 0505 TELEPHONE 2,741 3,113 372- 13.6- 30,151 39,066 8,915- 29.6- 32,900 118.7 UTILITIES 10,490 11,077 587- 5.6- 115,390 134,989 19,599- 17.0- 125,900 107.2 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 4,576 0 4,576 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,898 1,397 4,501 76.3 64,755 10,841 53,914 83.3 70,800 15.3 0605 COMPUTER REPAIRS & MAINT 23,083 2,372 20,711 89.7 264,413 231,214 33,199 12.6 287,500 80.4 0606 REAL PROPERTY REPAIRS 3,333 971 2,362 70.9 36,663 15,025 21,638 59.0 40,000 37.6 REPAIRS & MAINTENANCE 32,730 4,740 27,990 85.5 370,407 257,080 113,327 30.6 403,300 63.7 0801 PROFESSIONAL SERVICES 9,795 1,780 8,015 81.8 107,745 111,174 3,429- 3.2- 117,560 94.6 0802 LEGAL SERVICES-BOARD 5,166 5,591 425- 8.2- 56,826 63,975 7,149- 12.6- 62,000 103.2 0803 LEGAL SERVICES-STAFF 17,082 29,652 12,570- 73.6- 187,102 255,434 68,332- 36.5- 205,000 124.6 (D PREPARED 6/08/12, 13:32:49 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 -------- 7 - ------------------- ----- DEPARTMENT 01 ADMINISTRATION ------------------------------- --------- ---------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO -DATE ------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO - -- - ACCOUNT TITLE --------------------- - --------------------------------------- BUDGET ACTUAL VARIANCE - 96 ---------------------------------- BUDGET ACTUAL VARIANCE - ----- - % -- ------- BUDGET - -- -------- ----- PROFESSIONAL & LEGAL SERV 32,043 37,023 4,980- 15.5- 351,673 430,583 78,910- 22.4- 384,560 112.0 0901 OUTSIDE SAFETY SERVICES 6,666 3,695 2,971 44.6 73,326 72,038 1,288 1.8 80,000 90.0 0902 TECHNICAL SERVICES 70,863 62,717 8,146 11.5 779,493 704,837 74,656 9.6 850,400 82.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 135,250 120,297 14,953 11.1 183,000 153,703 29,297 16.0 183,250 83.9 0905 REPROGRAPHIC SERVICES 1,250 3 1,247 99.8 13,750 6,372 7,378 53.7 15,000 42.5 0906 RECRUITMENT 6,833 166 6,667 97.6 75,163 127,215 52,052- 69.3- 82,000 155.1 OUTSIDE SERVICES 220,862 186,878 33,984 15.4 1,125,132 1,064,165 60,967 5.4 1,211,050 87.9 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 o -0 850,000 100.0 1101 OFFICE EQUIPMENT/SUPPLIES 8,467 21,687 13,220-156.1- 93,137 68,952 24,185 26.0 101,640 67.8 1103 OPERATING SUPPLIES 4,553 1,147 3,406 74.8 63,683 49,318 14,365 22.6 68,250 72.3 1106 SAFETY SUPPLIES 2,597 1,442 1,155 44.5 28,484 56,063 27,579- 96.8- 31,275 179.3 1108 INVENTORY OVER/SHORT 0 551 551-, .0 0 3,566 3,566- .0 0 .0 MATERIALS &c SUPPLIES 15,617 24,827 9,210- 59.0- 185,304 177,899 7,405 4.0 201,165 88.4 1201 RENTS & LEASES 882 794 88 10.0 12,202 10,325 1,877 15.4 15,600 66.2 1202 PUBLIC AGENCY FEES 208 0 208 100.0 2,288 768 1,520 66.4 2,500 30.7 1203 PUBLIC INFORMATION 31,625 3,150 28,475 90.0 347,875 246,823 101,052 29.0 379,500 65.0 1204 TUITION REIMBURSEMENT 499 0 499 100.0 7,489 2,013 5,476 73.1 10,000 20.1 1205 TECH TRAIN, CONF & MEETS 6,602 6,217 385 5.8 73,622 50,289 23,333 31.7 82,050 61.3 1206 CERTIFICATION & LICENSES 191 0 191 100.0 2,101 614 1,487 70.8 2,300 26.7 1207 CLAIMS 833 494 339 40.7 8,363 1,844 6,519 78.0 10,000 18.4 1208 SUBSCRIPTION/PUBLICATION 565 1,586 1,021-180.7- 7,215 5,413 1,802 25.0 7,810 69.3 1209 MILEAGE REIMBURSEMENTS 246 0 246 100.0 2,706 2,159 547 20.2 3,000 72.0 1210 PUBLIC NOTICES 62 0 62 100.0 682 544 138 20.2 750 72.5 1211 OUTSIDE ORGANIZATION FEES 2,433 0 2,433 100.0 26,763 31,849 5,086- 19.0- 29,200 109.1 1212 EMPLOYEE MEMBERSHIPS 548 285 263 48.0 8,028 6,967 1,061 13.2 8,600 81.0 1213 MISCELLANEOUS 1,169 1,359 190- 16.3- 12,759 13,643 884- 6.9- 13,950 97.8 1214 ELECTION EXPENSE 0 0 0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 3,250 2,615 635 19.5 37,250 3,000 34,250 91.9 42,000 7.1 OTHER EXPENSES 49,113 16,500 32,613 66.4 549,343 376,251 173,092 31.5 607,260 62.0 DEPARTMENT NET EXPENSES 1,381,699 1,184,835 196,864 14.2 19,313,733 18,990,992 322,741 1.7 20,931,190 90.7 (2D PREPARED 6/08/12, 13:32:49 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES-MGMNT. 41,042 0 41,042 100.0 451,462 283,081 168,381 37.3 492,511 57.5 0102 SALARIES & WAGES-NON MGMT 434,752 370,182 64,570 14.9 4,782,272 4,561,197 221,075 4.6 5,217,048 87.4 0103 COMP ADS-ACCRUAL PAYMENTS 0 0 0 .0 0 8,127 8,127- .0 0 .0 0105 OVERTIME 9,237 4,166 5,071 54.9 101,607 43,293 58,314 57.4 110,881 39.0 0110 SALARY VACANCY 19,083- 0 19,083-100.0 209,913- 0 209,913-100.0 229,000- .0 SALARIES & WAGES 465,948 374,348 91,600 19.7 5,125,428 4,895,698 229,730 4.5 5,591,440 87.6 0201 WORKERS' COMPENSATION INS 5,952 5,153 799 13.4 65,472 63,455 2,017 3.1 71,487 88.8 0203 FEDERAL MEDICARE TAX 6,426 5,064 1,362 21.2 70,686 69,630 1,056 1.5 77,154 90.2 0204 MEDICAL & HEALTH INSUR 76,287 77,050 763- 1.0- 839,157 902,498 63,341- 7.5- 915,486 98.6 0205 RETIREMENT CONTRIBUTION 217,915 164,969 52,946 24.3 2,397,065 2,200,834 196,231 8.2 2,615,038 84.2 0206 DEFERRED COMP. CONTRIB 26,753 23,331 3,422 12.8 294,283 277,851 16,432 5.6 321,078 86.5 0207 DENTAL INSURANCE 9,381 8,826 555 5.9 103,191 106,258 3,067- 3.0- 112,602 94.4 0208 LONG-TERM DISABILITY INS 1,365 1,076 289 21.2 15,015 13,370 1,645 11.0 16,421 81.4- 0209 LIFE INSURANCE 2,336 1,648 688 29.5 25,696 23,065 2,631 10-2 28,058 82.2 0211 ACCRUED COMPENSATED ADS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 14,332- 0 14,332-100.0 157,652- 0 157,652-100.0 172,000- .0 EMPLOYEE BENEFITS 332,083 287,117 44,966 13.5 3,652,913 3,656,961 4,048- .1- 3,985,324 91.8 0250 CAPITALIZED ADM OVERHEAD 293,821- 234,104- 59,717- 20.3 3,232,031- 2,496,755- 735,276- 22.7 3,525,881- 70.8 CAPITALIZED ADM OVERHEAD 293,821- 234,104- 59,717- 20.3 3,232,031- 2,496,755- 735,276- 22.7 3,525,881- 70.8 0501 ELECTRICAL 1,199 0 1,199 100.0 13,189 7,642 5,547 42.1 14,400 53.1 0502 NATURAL GAS 250 0 250 100.0 2,750 875 1,875 68.2 3,000 29.2 0504 WATER 166 0 166 100.0 1,826 1,639 187 10.2 2,000 82.0 0505 TELEPHONE 4,299 3,968 331 7.7 47,289 42,684 4,605 9,7 51,600 82.7 UTILITIES 5,914 3,968 1,946 32.9 65,054 52,840 12,214 18.8 71,000 74.4 0604 OUTSIDE REPAIRS & MAINT. 4,348 1,124 3,224 74.1 47,828 23,748 24,080 50.3 52,200 45.5 0605 COMPUTER REPAIRS & MAINT 4,325 1,568 2,757 63.7 47,575 28,166 19,409 40.8 51,911 54.3 REPAIRS & MAINTENANCE 8,673 2,692 5,981 69.0 95,403 51,914 43,489 45.6 104,111 49.9 0704 JANITORIAL & REFUSE REMOV 2,499 691 1,808 72.3 27,489 23,400 4,089 14.9 30,000 78.0 0706 HAZARDOUS WASTE DISPOSAL 50,016 98,348 48,332- 96.6- 420,176 430,868 10,692- 2.5- 500,200 86.1 0707 MOBILE COLLECTION-HHW 0 0 0 .0 0 0 0 .0 35,000 .0 HAULING & DISPOSAL 52,515 99,039 46,524- 88.6- 447,665 454,268 6,603- 1.5- 565,200 80.4 0803 LEGAL SERVICES-STAFF 8,006 14,225 6,219- 77.7- 81,400 71,009 10,391 12.8 96,100 73.9 PROFESSIONAL & LEGAL SERV 8,006 14,225 6,219- 77.7- 81,400 71,009 10,391 12.8 96,100 73.9 0902 TECHNICAL SERVICES 26,081 55,724 29,643-113.7- 276,891 273,398 3,493 1.3 313,000 87.3 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 127,500 116,131 11,369 8.9 130,000 89.3 0905 REPROGRAPHIC SERVICES 341 0 341 100.0 3,751 44 3,707 98.8 4,100 1.1 (D PREPARED 6/08/12, 13:32:49 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- ----------- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 28,922 55,724 26,802- 92.7- 408,142 389,573 18,569 4.5 447,100 87.1 1101 OFFICE EQUIPMENT/SUPPLIES 4,662 2,475 2,187 46.9 51,282 31,561 19,721 38.5 55,960 56.4 1103 OPERATING SUPPLIES 9,935 7,334 2,601 26.2 109,285 90,062 19,223 17.6 119,250 75.5 1106 SAFETY SUPPLIES 1,646 721 925 56.2 18,106 9,318 8,788 48.5 19,800 47.1 MATERIALS & SUPPLIES 16,243 10,530 5,713 35.2 178,673 130,941 47,732 26.7 195,010 67.1 1201 RENTS & LEASES 582 0 582 100.0 6,402 5,448 954 14.9 7,000 77.8 1202 PUBLIC AGENCY FEES 416 0 416 100.0 4,576 492 4,084 89.2 5'000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 10,065 27 10,038 99.7 11,000 .2 1204 TUITION REIMBURSEMENT 1,624 0 1,624 100.0 21,864 7,053 14,811 67.7 25,500 27.7 1205 TECH TRAIN, CONF & MEETS 10,547 5,999 4,548 43.1 118,117 66,240 51,877 43.9 128,705 51.5 1206 CERTIFICATION & LICENSES 278 500 222- 79.9- 3,058 2,101 957 31.3 3,345 62.8 1208 SUBSCRIPTION/PUBLICATION 1,706 53 1,653 96.9 18,766 11,654 7,112 37.9 20,513 56.8 1209 MILEAGE REIMBURSEMENTS 121 0 121 100.0 1,331 1,127 204 15.3 1,490 75.6 1210 PUBLIC NOTICES 349 793 444-127.2- 3,839 2,670 1,169 30.5 4,200 63.6 1211 OUTSIDE ORGANIZATION FEES 1,012 0 1,012 100.0 18,632 25,976 7,344- 39.4- 19,300 134.6 1212 EMPLOYEE MEMBERSHIPS 931 395 536 57.6 10,241 9,755 486 4.7 11,209 87.0 1213 MISCELLANEOUS 930 670 260 28.0 10,230 1,946 8,284 81.0 11,200 17.4 1216 PROFESSIONAL EXP REIMS 1,208 0 1,208 100.0 13,288 1,197 12,091 91.0 14,500 8.3 OTHER EXPENSES 20,619 8,410 12,209 59.2 240,409 135,686 104,723 43.6 262,962 51.6 DEPARTMENT NET EXPENSES 645,102 621,949 23,153 3.6 7,063,056 7,342,135 279,079- 4.0- 7,792,366 94.2 0 PREPARED 6/08/12, 13:32:49 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 - - -- - - -------------- -- -- -- --- -- ---- ------- -- - -- -`- - - -- -- -- ---- --- --- - - ----- - - - - -- - - -- ---- ------ ------ - - - - -- - - - -- DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % --------------------------------------------- -------------- ----------------------------------------------------- --------- --------- -- 0101 SALARIES & WAGES- MGMNT. 14,770 16,363 0102 SALARIES & WAGES -NON MGMT 354,047 322,159 0103 SALARIES & WAGES -COMP ABS 0 0 0105 OVERTIME 635,987 24,719 17,938 0106 STANDBY PAID 5,500 3,487 0110 SALARY VACANCY 14,750- 0 SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV D705 SPOILS REMOVAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 384,286 11,225 5,174 79,298 175,307 23,249 8,338 1,228 1,833 12,750- 292.902 1,740 1,740 3,125 333 500 3,750 7,708 10,104 7,500 166 40,047 57,817 359,947 10,357 4,786 81,852 146,844 21,174 8,469 1,094 1,686 0 276,262 2,425 - 2,425- 3,720 498 0 3,915 8,133 5,420 12,065 0 20,770 38.255 4,170 1,017 2,500 40 6,670 1,057 833 138 833 138 1,041 0 5,711 4,800 1,593- 10.8 31,888 9.0 0 .0 6,781 27.4 2,013 36.6 14,750 -100.0 24,339 6.3 868 7.7 388 7.5 2,554- 3.2- 28,463 16.2 2,075 8.9 131- 1.6- 134 10.9 147 8.0 12,750 -100.0 16.640 5.7 685 39.4 685 39.4 595- 19.0- 165- 49.5- 500 100.0 165- 4.4- 162,470 3,894,517 0 271,909 60,500 162,250- 4.227.146 123,475 56,914 872,278 1,928,377 255,739 91,718 13,508 20,163 140,250- 3,221,922 19,140 - 19,140- 34,375 3,663 5,000 41,250 425- 5.5- 84,288 4,684 46.4 111,144 4,565- 60.9- 82,500 166 100.0 1,826 19,277 48.1 440,517 19,562 33.8 635,987 3,153 75.6 45,870 2,460 98.4 27,500 5,613 84.2 73,370 695 83.4 9,163 695 83.4 9,163 1,041 100.0 11,451 911 16.0 62,821 137,479 3,735,797 1,119 194,845 51,802 0 4,121,042 122,979 54,938 901,616 1,701,094 242,006 93,919 12,129 18,854 0 3,147,535 56,620 - 56,620- 14,573 5,950 1,917 41,170 24,991 15.4 158,720 4.1 1,119- .0 77,064 28.3 8,698 14.4 162,250 -100.0 106.104 2.5 496 .4 1,976 3.5 29,338- 3.4- 227,283 11.8 13,733 5.4 2,201- 2.4- 1,379 10.2 1,309 6.5 140,250 -100.0 74,387 2.3 37,460 195.8- 37,480 195.8- 19,802 57.6 2,287- 62.4- 3,083 61.7 80 .2 63,610 20,678 24.5 75,189 35,955 32.3 84,518 2,018- 2.4- 1,729 97 5.3 192,405 248,112 56.3 353,841 282,146 44.4 48,240 2,370- 5.2- 287 27,213 99.0 48,527 24,843 33.9 1,975 1.975 3,664 83,459 7,188 78.4 7,188 78.4 7,787 68.0 20,638- 32.9- 177,251 77.6 4,248,620 87.9 0 .0 296,691 65.7 66,000 78.5 177,000- .0 4,611,562 89.4 134,768 91.3 62,124 88.4 951,633 94.7 2,103,745 80.9- 279,047 86.7 100,104 93.8 14,786 82.0 22,057 85.5 153,000- .0 3,515,264 89.5 20,881 -271.2 20.881 -271.2 37,500 38.9 4,000 148.8 6,000 32.0 45,000 91.5 92.500 68.8 121,250 62.0 90,.000 93.9 2,000 86.5 480,600 40.0 693,850 51.0 50,050 96.4 30,000 1.0 80,050 60.6 10,000 19.8 10.000 19.8 12,500 29.3 68,550 121.7 0/6 PREPARED 6/08/12, 13:32:49 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE --------------------------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 88 0 88 100.0 100 .0 OUTSIDE SERVICES 6,760 4,800 1,960 29.0 74,360 87,123 12,763- 17.2- 81,150 107.4 1101 OFFICE EQUIPMENT/SUPPLIES 874 374 500 57.2 9,614 8,640 974 10.1 10,500 82.3 1102 GASOLINE, OIL & FUEL 18,620 11,342 7,278 39.1 204,820 220,495 15,675- 7.7- 223,450 98.7 1103 OPERATING SUPPLIES 33,220 43,791 10,571- 31.8- 365,420 365,351 69 .0 398,700 91.6 1106 SAFETY SUPPLIES 2,434 1,410 1,024 42.1 26,423 36,272 9,849- 37.3- 29,220 124.1 MATERIALS & SUPPLIES 55,148 56,917 1,769- 3.2- 606,277 630,758 24,481- 4.0- 661,870 95.3 1201 RENTS & LEASES 9,968 6,667 3,301 33.1 109,648 63,797 45,851 41.8 119,650 53.3 1202 PUBLIC AGENCY FEES 2,516 2,568 52- 2.1- 27,576 24,617 2,959 10.7 29,250 84.2 1204 TUITION REIMBURSEMENT 83 0 83 100.0 913 615 298 32.6 1,000 61.5 1205 TECH TRAIN, CONF & MEETS 2,880 369 2,511 87.2 31,680 17,543 14,137 44.6 34,570 50.7 1206 CERTIFICATION & LICENSES 93 248 155-166.7- 3,428 3,005 423 12.3 3,569 84.2 1207 CLAIMS 8 0 8 100.0 88 0 88 100.0 100 .0 1208 SUBSCRIPTION/PUBLICATION 58 G 58 100.0 638 0 638 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 29 191 162-558.6- 319 409 90- 28.2- 350 116.9 1212 EMPLOYEE MEMBERSHIPS 556 264 292 52.5 6,116 4,058 2,058 33.6 6,686 60.7 1213 MISCELLANEOUS 208 50 158 76.0 2,288 2,983 695- 30.4- 2,500 119.3 1216 PROFESSIONAL EXP REIMS 250 0 250 100.0 2,750 0 2,750 100.0 3,000 .0 OTHER EXPENSES 16,649 10,357 6,292 37.8 185,444 117,027 68,417 36.9 201,375 58.1 DEPARTMENT NET EXPENSES 827,033 753,441 73,592 8.9 9,098,817 8,514,818 583,999 6.4 9,926,740 85.8 PREPARED 6/68/12, 13:32:49 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES -COMP. ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0,504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 27,826 26,697 1,131 4.1 306,.108 657,989 556,111 101,878 15.5 7,237,879 0 804 804- .0 0 36,866 45,774 8,908- 24.2- 405,526 5,039 2,728 2,311 45.9 55,429 27,416- 0 27,416 -100.0 301,576- 700,306 632,114 68,192 9.7 7,703,366 19,808 17,486 2,322 11.7 217,888 8,964 9,317 353- 3.9- 98,604 135,051 121,459 13,592 10.1 1,485,561 319,171 267,224 51,947 16.3 3,510,881 41,401 39,978 1,423 3.4 455,411 14,456 12,736 1,720 11.9 159,016 2,117 1,773 344 16.2 23,287 3,324 2,912 412 12.4 36,564 0 0 0 .0 0 22,666- 0 22,666 -100.0 249,326- 521,626 472,885 48,741 9.3 5,737,886 15,195- 10,761- 4,434- 29.2 167,145- 15,195- 10,761- 4,434- 29.2 167,145- 18,000 21,737 3,737- 20.8- 209,000 41,416 72,251 30,835- 74.5- 455,576 4,666 2,687 1,979 42.4 51,326 8,333 15,923 7,590- 91.1- 91,667 32,583 16,974 15,609 47.9 358,413 104,998 129,572 24,574- 23.4- 1,165,982 29,166 193,159 163,993 - 562.3- 320,826 229,166 138,182 90,984 39.7 2,520,826 42,833 52,353 9,520- 22.2- 471,163 5,416 0 5,416 100.0 59,576 4,541 4,111 430 9.5 49,951 311,122 387,805 76,683- 24.6- 3,422,342 76,454 43,923 32,531 42.5 840,994 93,536 57,425 36,111 38.6 1,028,896 4,582 8,564 3,982- 86..9- 50,902 174,572 109,912 64,660 37.0 1,920,792 13,250 10,325 2,925 22.1 145,750 2,083 0 2,083 100.0 22,913 271,508 6,288,930 7,998 433,117 48,637 0 7,050,190 206,399 96,761 1,386,516 3,000,689 414,590 144,450 19,603 31,571 0 0 5,300,579 69,437 69,437 157,564 399,728 35,929 91,831 208,635 893,687 385,854 1,975,462 405,534 45,395 42,821 2.855.066 828,548 923,620 33,178 1,785,346 116,847 0 34,600 11.3 948,949 13.1 7,998- .0 27,591- 6.8- 6,792 12.3 301,576 -100.0 653.176 8.5 11,469 5.3 1,843 1.9 99,045 6.7 510,192 14.5 40,821 9.0 14,566 9.2 3,684 15.8 4,993 13.7 0 .0 249,326 -100.0 437,307 7.6 97,708- 58.5 97,708- 58.5 51,436 24.6 55,848 12 -3 15,397 30.0 164- .2- 149,778 41.8 272,295 23.4 65,028- 20.3- 545,364 21.6 65,629 13.9 14,181 23.8 7,130 14.3 567.276 16.6 12,446 1.5 105,276 10.2 17,724 34.8 135.446 7 -1 28,903 19.8 22,913 100.0 333,940 81.3 7,895,922 79.6 0 .0 442,443 97.9 60,498 80.4 329,000- .0 8,403,803 83.9 237,745 86.8 107,632 89.9 1,620,678 85.6 3,830,124 78.3 496,879 83.4 173,542 83.2 25,484 76.9 39,971 79.0 0 .0 272,000- .0 6.260.055 84.7 182,391- 38.1 182,391- 38.1 227,000 69.4 497,000 80.4 56,000 64.2 100,000 91.8 391,000 53.4 1,271,000 70.3 350,000 110.2 2,750,000 71.8 514,000 78.9 65,000 69.8 54,500 78.6 3,733,500 76.5 917,500 90.3 1,122,500 82.3 55,500 59.8 2,095,500 65.2 159,000 73.5 25,000 .0 ■ D19 -/0P MF* PREPARED 6/08/12, 13:32:49 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 -------------------------------------------------------`------------------------- DEPARTMENT 04 PLANT OPERATIONS ------- ------- ------- -- -7 - --- - -- -- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0703 GRIT REMOVAL 6,666 8,404 1,738- 26.1- 73,326 68,369 4,957 6.8 80,000 85.5 0704 JANITORIAL & REFUSE REMOV 12,498 3,776 8,722 69.8 137,478 129,910 7,568 5.5 150,0.00 86.6 0706 HAZARDOUS WASTE DISPOSAL 916 406 510 55.7 10,076 2,291 7,785 77.3 11,000 20.8 HAULING & DISPOSAL - 35,413 22,911 12,502 35.3 389,543 317,417 72,126 18.5 425,000 74.7 0803 LEGAL SERVICES -STAFF 4,166 1,306 2,860 68.7 45,826 37,206 8,620 18.8 50,000 74;4 PROFESSIONAL & LEGAL SERV 4,166 1,306 2,860 68.7 45,826 37,206 8,620 18.8 50,000 74.4 0901 OUTSIDE SAFETY SERVICES 1,750 0 1,750 100.0 19,250 696 18,554 96.4 21,000 3.3 0902 TECHNICAL SERVICES 90,236 67,754 22,482 24.9 992,596 864,967 127,629 12.9 1,082,900 79.9 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 4,576 1,954 2,622 57.3 5,000 39.1 OUTSIDE SERVICES 92,402 67,754 24,648 26.7 - 1,016,422 867,617 148,805 14.6 1,108,900 78.2 1101 OFFICE EQUIPMENT /SUPPLIES 2,249 1,052 1,197 53.2 24,739 18,930 5,809 23.5 27,000 70.1 1103 OPERATING SUPPLIES 47,620 60,769 13,149- 27.6- 523,820 489,635 34,185 6.5 571,500 85..7 1104 OPERATING FUEL. 3,333 0 3,333 100.0 36,663 0 36,663 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,333 23,389 11,056- 89.6- 135,663 156,801 21,138- 15.6- 148,000 105.9 1106 SAFETY SUPPLIES 2,511 2,873 362- 14.4- 27,621 25,546 2,075 7.5 30,200 84,6 MATERIALS & SUPPLIES 68,046 88,083 20,037 - 29.4- 748,506 690,912 57,594 7.7 816,700 84.6 1201 RENTS & LEASES 5,691 2,065 3,626 63.7 62,601 23,309 39,292 62.8 68,360 34.1 1202 PUBLIC AGENCY FEES 29,366 7,180 22,186 75.5 323,026 165,920 157,106 48.6 352,400 47.1 1204 TUITION REIMBURSEMENT 833 0 833 100.0 9,163 975 8,188 89.4 10,000 9. -8 1205 TECH TRAIN, CONF & MEETS 5,024 8,060 3,036- 60.4- 56,264 45,325 10,939 19.4 61,300 73.9 - 1206 CERTIFICATION & LICENSES 571 806 235- 41.2- 6,281 7,838 1,557- 24.8- 6,853 114.4 1206 SUBSCRIPTION /PUBLICATION 408 0 408 100.0 4,488 1,139 3,349 74.6 4,925 23.1 1209 MILEAGE REIMBURSEMENTS 83 0 83 100.0 913 47 866 94.9 1,000 4.7 1211 OUTSIDE ORGANIZATION FEES 19,866 15,960 3,906 19.7 218,526 198,892 19,634 9.0 238,400 83.4 1212 EMPLOYEE MEMBERSHIPS 914 1,520 606- 66.3- 10,054 8,527 1,527 15.2 11,000 77.5 1213 MISCELLANEOUS 356 16 340 95.5 4,016 1,067 2,949 73.4 4,400 24.3 1216 PROFESSIONAL EXP REIMB 983 0 .983 100.0 10,813 0 10,813 100.0 11,800 .0 OTHER EXPENSES 64,095 35,607 28,488 44.4 706,145 453,039 253,106 35.8 770,438 58.8 DEPARTMENT NET EXPENSES 2,061,551 1,937,188 124,363 6.0 22,689,665 20,181,622 2,508,043 11.1 24,752,505 81.5 D19 PREPARED 6/08/12, 13:32:41 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 --------------------------------------------------------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO -- -------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE ------------------------------------------------------------- % BUDGET ACTUAL VARIANCE % BUDGET ------------- 0101 SALARIES &r WAGES-MGMNT. 177,274 105,146 72,128 40.7 1,950,014 1,652,748 297,266 15.2 2,127,342 77.7 0102 SALARIES & WAGES-NON MGMT 1,816,549 1,552,173 264,376 14.6 19,982,039 18,283,065 1,698,974 8.5 21,798,781 83.9 0103 SALARIES & WAGES-COMP ABS 50,000 21,158 28,842 57.7 550,000 612,000 62,000- 11.3- 600,000 102.0 0105 OVERTIME 79,904 78,980 924 1,2 878,944 763,494 115,450 13.1 959,028 79.6 0106 STANDBY PAID 18,872 13,491 5,381 28.5 207,592 203,127 4,465 2.2 226,498 89.7 0110 SALARY VACANCY 78,832- 0 78,832-100.0 867,152- 0 867,152-100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,105 209,596 66,509 24.1 3,037,155 2,213,512 823,643 27.1 3,313,357 66.8 0151 OVERTIME 15,321 3,161 12,160 79.4 168,531 50,166 118,365 70.2 183,918 27.3 0152 SALARY VACANCY 10,333- 0 10,333-100.0 113,663- 0 113,663-100.0 124,000- .0 SALARIES & WAGES 2,344,860 1,983,705 361,155 15.4 25,793,460 23,778,112 2,015,348 7.8 28,138,924 84.5 0201 WORKERS' COMPENSATION INS 43,914 37,908 6,006 13.7 483,054 455,525 27,529 5.7 527,283 86.4 0202 STATE UNEMPLOYMENT INSUR 0 2,438 2,438- .0 30,000 65,568 35,568-118.6- 30,000 218.6 0203 FEDERAL MEDICARE TAX 30,265 27,551 2,714 9.0 332,915 319,142 13,773 4.1 363,488 87.8 0204 MEDICAL & HEALTH INSUR 704,533 666,306 38,227 5.4 7,749,863 7,440,133 309,730 4.0 8,454,704 88.0 0205 RETIREMENT CONTRIBUTION 1,057,824 833,746 224,078 21.2 11,636,064 10,125,506 1,510,558 13.0 12,694,250 79.8 0206 DEFERRED COMP. CONTRIB 133,219 119,464 13,755 10.3 1,465,409 1,358,680 106,729 7.3 1,598,987 85.0 0207 DENTAL INSURANCE 77,563 73,802 3,761 4.8 853,193 810,947 42,246 5.0 931,068 87.1 0208 LONG-TERM DISABILITY INS 6,738 5,685 1,053 15.6 74,118 64,546 9,572 12.9 81,169 79.5 0209 LIFE INSURANCE 15,316 13,152 2,164 14.1 168,476 149,489 18,987 11.3 184,133 81.2 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 123,672- 123,672 .0 360,000 34.4- 0212 BENEFIT VACANCY 86,664- 0 86,664-100,0 953,304- 0 953,304-100.0 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 1,780, 052 202,656 10.2 26,346,988 25,173,064 1.173.924 4.5 28.692.282 87.7 TOTAL SALARY AND BENEFITS 4,327,568 3,763,757 563,811 13.0 52,140,448 48,951,176 3,189,272 6.1 56,831,206 86.1 0_z PREPARED 6/08/12, 13:32:23 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2012 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 838,541.77 .00 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 57,016,000.00 .00 ACCOUNTS RECEIVABLE 1,000,809.71 .00 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 49,235.87 .00 BOND ACCRUED INTEREST A/R .00 .00 CAD RECEIVABLE 519,425.50 .00 AVAD - ALHAMBRA VLY AR 1,723,194.77 .00 DUE FROM R/E 106,699,325.43 .00 DUE FROM S/I .00 DUE FROM DEBT FUND 5,796,890.00 .00 TOTAL CURRENT ASSETS 172,657,507.05 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR - BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RELY WATER .00 CONTRIBUTED SEWER LINES .00 .ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 21,880,307.73 TOTAL NET PROPERTY, PLANT & EQUIPMENT 21,880,307.73 TOTAL ASSETS 194,537,814.78 LIABILITIES DUE TO R/E 146,084,702.16 - DUE TO S/I 27,220.72 - DUE TO DEBT FUND 3,168,427.37 - ACCOUNTS PAYABLE 30,764.82 - SALES TAX PAYABLE 322.88- e23 PREPARED 6/08/12, 13:32:27 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 FUND 002 SEWER CONSTRUCTION OBJ ------------- MONTH -TO- DATE ------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 2,493 2,493 .0 6,000,000 6,179,101 179,101 3.0 6,534,000 94.6 SEWER SERVICE CHARGES 0 2,493 2,493 .0 6,000,000 6,179,101 179,101 3.0 6,534,000 9.4.6 1500 MAIN LINES INSPECTION. 15,416 9,402 6,014- 39.0- 169,576 54,529 115,047- 67.8- 185,000 29.5 1600 PLAN REVIEW 7,083 754 6,329- 89.4- 77,913 29,827 48,086- 61.7- 85,000 35.1 1900 OVERTIME INSPECTION 2,000 0 2,000- 100.0- 22,000 4,918 17,082- 77.6- 24,000 20.5 2100 TV REINSPECTION 83 0 83- 100.0- 913 0 913 - 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 0 0 0 .0 110,000. .0 4000 FACILITIES CAPACITY FEES 364,333 155,910 208,423- 57.2- 4,007,663 4,120,095 112,432 2.8 4,372,000 94.2 4100 REBATES TO DISTRICT 83 0 83- 100.0- 913 0 913 - 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,833 13,474 3.3,359- 71.2- 515,163 830,117 314,954 61.1 562,000 147.7 4400 CAPACITY USE CHARGE 14,583 0 14,583 - 100.0- 160,413 117,586 42,827- 26.7- 175,000 67.2 4501 INTEREST INCOME 22,083 65,643 43,560 197.3 242,913 335,558 92,.645 38.1 265,000 126.6 4600 TAX REVENUE 0 110,969 110,969 .0 6,000,000 6,227,664 227,664 3.8 6,882,000 90.5 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 2,549,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 18,326 0 18,326- 100.0- 20,000 .0 6124 CAD REIMBURSEMENT 0 9,129- 9,129- .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 0 0 .0 481,000 .0 OTHER REVENUES 474,163 347,023 127,140- 26.8- 11,215,793 11,720,294 504,501 4.5 15,712,000 74.6 FUND TOTALS 474,163 349,516 124,647- 26.3- 17,215,793 17,899,395 683,602 4.0 22,246,000 80.5 (2D PREPARED 6/06/12, 14:24:46 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 92& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL &.SAFETY 7283 FIRE PROT SYS IMPRVMT 25,000 181,000 25,371 102 175,000 9,043 5 5,604 371- 7284 TP HAZARD ID /REMEDIATION 125,000 892,000 113,230 91 5,000 6,141 123 302 11,770 7301 TREATMENT PLANT PLANNING 100,000 1,000,000 10,971 11 1,000,000 10,971 1 10,971 89,029 8213 TP SECURITY UPGRADE 162,000 184,000 12,105 8 5,000 0 0 0 149,895 SUB -TOTAL : 412,000 2,257,000 161,677 39 1,185,000 26,155 2 16,877 250,323 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 3,263,941 98 5,000 387,962 759 563 56,059 7255 PRIMARY STRUCTURE DEMO 1,480,000 1,354,000 433,026 29 0 333,952 0 52,836 1,046,974 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 570,000 459,000 502,996 88 5,000 66,277 326 302 67,004 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 483,826 86 200,000 228,127 114 10,366 77,174 7282 PERIMETER FENCING 165,000 169,000 153,554 93 150,000 117,880 79 0 11,446 7285 PRIMARY TREATMENT RENOV 325,000 6,540,000 307,510 95 750,000 265,865 35 69,900 17,490 72BB PIPING RENOV PH 6 2,253,000 1,145,000 1,636,190 73 1,005,000 1,464,365 146 192,578 616,810 7289 POB SEISMIC UPGRADE 50,000 1,240,000 119,373 239 5,000 112,763 255 149 69,373- 7290 OUTFALL IMPROVEMENTS -PH 6 3,310,000 1,085,000 425,126 13 685,000 333,924 49 41,136 2,884,874 7291 PUMP /BLOWER SEISMIC UPGRD 235,000 2,155,000 245,435 104 1,000,000 171,705 17 5,223 10,435- 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,164,800 101,473 34 50,000 29,928 60 7,638 198,527 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 46,450 39 750,000 44,733 6 2,260 73,550 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 127,634 85 50,000 126,377 253 0 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 9,953 40 0 9,953 0 874 15,047 SUB -TOTAL : 16,735,000 34,959,300 10,965,478 66 5,245,000 4,325,863 83 383,825 5,769,522 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 815,570 96 725,000 678,919 94 319 30,430 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 1,235,000 726,286 77 100,000 83,085 83 690 223,714 7268 TP FACILITIES RENOV 200,000 166,000 189,939 95 12,000 26,188 218 2,272 10,061 7269 TP ASSET MANAGEMENT 1,184,000 856,000 624,545 53 10,000 21,305 213 667 559,455 7298 PIPING RENOVATION, PH7 75,000 0 56,865 76 0 56,865 0 1,351 18,135 SUB -TOTAL : 3,855,000 3,681,000 2,940,590 76 897,000 881,409 98 5,299 914,410 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 642,268 99 50,000 112,220 224 1,393 7,732 7287 TP MASTER PLAN UPDATE 365,000 600,000 249,123 68 300,000 192,518 64 2,903 115,877 SUB -TOTAL : 1,015,000 1,142,000 891,391 88 350,000 304,738 87 4,296 123,609 (D6 PREPARED 6/06/12, 14:24:46 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 --- _________________------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant 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 PTO 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 B00 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 51000 66 1 0 1- SUB -TOTAL 468,085 468,085 468,086 100 5,000 66 1 0 1- UNALLOCATED AUTHORIZATIONS 1,164,865 0 PROGRAM CONTINGENCY 157,050 0 Treatment Plant 34,994,600 52,487,885 26,518,660 76 7,692,000 5,538,660 72 410,297 8,475,940 0 PREPARED 6/06/12, 14:24!46 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 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 RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 8,790 44 1,000 8,790 879 1,243 11,210 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 5,000,000 672,355 56 500,000 325,594 65 887 527,645 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,500,122 100 1,000 284,893 489 1,207- 878 5955 SUSPENDED PIPE SUPPORT 90,000 26,000 42,289 47 1,000 32,534 253 15,866 47,711 5973 NO ORINDA SEWER REN PH 4 2,589,000 2,150,000 530,597 21 300,000 428,406 143 44,253 2,058,.403 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 74,788 37 300,000 30,041 10 425 125,212 5982 PIPE BURST BLANKET 828,000 185,000 323,494 39 180,000 272,149 151 40,343 504,506 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 228,787 57 1,000 23,866 387 3,409 171,213 5989 S ORINDA SEWER REN PH5 2,757,000 2,167,800 2,690,995 98 1,800,000 1,899,420 106 22,404 66,005 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 2,763,871 100 1,790,000 2,138,200 120 15,710 809 5991 P.H. SEWER RENOV PH 2 400,000 2,143,300 132,194 33 10,000 0 0 0 267,806 5992 W CREEK SEWER REN, PH 8 2,081,700 2,030,000 2,100,486 101 1,700,000 1,697,103 100 145,165 18,786- 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 2,103,000 509,293 170 300,000 509,293 170 103,578 209,293- 8404 LAFAYETTE SEWER RENOV PH8 250,000 2,052,000 257,439 103 250,000 257,439 103 40,207 7,439- 8405 2012 CIPP LINING PROJECT 260,000 405,000 105,251 41 350,000 105,251 30 28,406 154,749 SUB -TOTAL : 16,893,580 25,699,700 13,056,735 77 7,516,000 8,018,818 107 460,689 3,836,845 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 1,083,711 87 180,000 199,465 111 3,029 166,289 5983 FERROUS PIPE COROSION CTL 30,000 31,000 27,784 93 5,000 3,318 66 0 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 1,221,255 83 290,000 222,869 77 3,029 243,745 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 1,330,736 92 1,000 153,028 303 5,167 116,264 5994 LAF -P HILL RD TRUNK SEWER 2,495,000 2,411,000 2,30B,756 93 1,900,000 1,903,772 100 4,214 186,244 6499 VISTA DEL ORINDA CAD 165,000 0 148,282 90 0 148,282 0 0 16,718 8400 11 -12 DEVELOPMNT SEWERAGE 500,000 500,000 562,505 113 500,000 562,505 113 58,692 62,505 - SUB -TOTAL : 4,807,000 6,129,000 4,475,738 93 2,551,000 2,768,604 109 68,073 331,262 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 500,000 775,000 460,089 92 75,000 93,429 125 60,742 39,911 5995 SR AND MTZ BYPASS PUMPS 55,000 351,000 44,272 81 300,000 8.,875 3 0 10,728 6003 SR PUMPING STATION UPGRAD 402,000 579,000 48,321 12 0 48,321 0 3,066 353,679 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 0 198,603 --z8 PREPARED 6/06/12, 14:24:46 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 8409 PS SCADA O &M MANUAL 20,000 20,000 0 0 20,000 0 0 0 20,000 SUB -TOTAL : 1,237,000 2,560,000 554,079 45 515,000 152,022 30 63,808 682,921 OTHER PROJECTS 5997 CNWS FACILITIES PLAN 178,000 100,000 168,786 95 55,000 52,179 95 936 9,214 SUB -TOTAL : 178,000 100,000 168,786 95 55,000 52,179 95 936 9,214 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 - 594,9.17 91 13,000 19,209 148 1,313 61,083 6476 SUNNYBROOK ROAD CAD 158,900 0 - 139,206 88 0 500 0 0 19,694 SUB -TOTAL : 814,900 580,000 734,123 90 13,000 19,709 152 1,313 80,777 UNALLOCATED AUTHORIZATIONS 322,030- 0 PROGRAM CONTINGENCY 545,450 0 Collection System 25,618,900 36,622,700 20,210,716 79 10,940,000 11,234,201 103 597,848 5,408,184 00---2? PREPARED 6/06/12, 14:24:46 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO -----------------------------------------------------------------------`--___----------------_____-_-_--------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH _- ----- ----- BUDGET ------ - - - - -_ VEHICLES, EQUIP & FURN 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 197,131 22 898,930 197,131 22 64,239 701,799 SUB -TOTAL 898,930 898,930 197,131 22 898,930 197,131 22 64,239 701,799 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT - 5,565,000 5,052,000 4,977,783 89 602,000 521,291 87 28,331 587,217 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 83,653 42 190,000 83,653 44 5,461 116,347 SUB -TOTAL 6,265,000 5,952,000 5,282;384 84 892,000 606,605 68 33,792 982,616 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 D 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,138,000 635,675 96 110,000 77,068 70 2,993 27,325 8219 BOB IMPROVEMENTS 795,000 1,138,000 614,304 77 399,000 12,404 3 5,760 180,696 8221 POD IMPROVEMENTS PROGRAM 497,000 394,000 129,243 26 20,000 0 0 0 367,757 8223 DISTRICT PROP SAFETY IMP 30,000 124,000 13,380 45 15,000 0 0 0 16,620 8224 DIST RENTAL PROPERTY IMP 45,000 107,000 40,440 90 29,000 0 0 0 4,560 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 234,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 970,000 2,523,000 703,320 73 510,000 237,608 47 47,579 266,680 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 396,703 89 100,000 143,964 144 13,981 48,297 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 59,356 28 70,000 13,600 19 1,137 150,644 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 53,143 82 - 50,000 45,314 91 8;711 11,857 9999 CAPITAL PROJECT CLEARING 0 10,000 113,986 0 _ 1,000 113,983 _ 398 0 113,9B6- SUB -TOTAL : 4,273,000 7,835,500 3,100,108 73 1,584,000 650,838 41 80,161 1,172,892 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 14,883,000 13,654,OD0 14,637,032 98 2,025,000 3,068,920 152 45,209 245,968 SUB -TOTAL 14,883,000 13,654,000 14,637,032 98 2,025,000 3,068,920 152 45,209 245,968 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 30 PREPARED 6/06/12, 14:24:46 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM165L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET General Improvements 27,562,700 28,698,402 23,574,627 86 5,399,930 4,523,494 84 223,401 3,988,073 3/ PREPARED 6/06/12, 14:24:46 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 92& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2012 TYPE RW Recycled Water 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 7303 RW LINE COMCOL /MALTBY RPR 25,000 110,000 12,477 50 10,000 12,477 125 5,049 12,523 SUB -TOTAL : 25,000 110,000 12,477 50 10,000 12,477 125 5,049 12,523 URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 1,033,913 99 310,000 75,379 24 1,837 7,087 7259 RECYCLED WATER PLANNING 959,500 1,252,000 1,050,703 110 55,000 268,606 488 13,971 91,203- 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 230,000 250,000 246,863 107 60,000 47,486 79 2,575 16,863- 7299 CONCORD LANDSCAPE PROJECT 540,000 60,000 180,025 33 20,000 180,025 900 59,275 359,975 SUB -TOTAL : 2,790,500 2,950,000 2,521,588 90 450,000 571,496 127 77,658 268,912 UNALLOCATED AUTHORIZATIONS 3,500,000 0 PROGRAM CONTINGENCY 0 0 Recycled Water 6,315,500 3,060,000 2,534,065 40 460,000 583,973 127 82,707 3,781,435 2 '/ ✓ e� GRAND TOTAL 94,491,700 120,868,987 72,838,068 0 24,491,930 21,880,328 0 1,314,253 21,653,632 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MAY, 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 0.4444°/x. (5) The market value of the portfolio on May 31, 2012 was $57,081,908.38. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186 -2/90 ---- (1) 39,500,000 45,500,000 0 39,500,000 39,582,938.97 13,359.45 87,213.30 100,572.75 (6,000,000) 887 UBS YCD 12/20/11 06/18112 0.805 5,000,000 5,000,000 5,000,000 5,001,510.50 3,465.97 14,870.14 18,336.11 888 RABO BANK YCD 03105/12 08101/12 0.470 5,001,599 5,000,000 5,000,000 5,001,028.00 2,319.97 4,265.75 6,585.72 889 UBS Comm Pa 03/21/12 09/21112 0.718 4,499,497 4,516,000 4,516,000 4,502,266.84 2,780.48 3,677.40 6,457.88 890 RABO BANK Comm Pa 04118/12 10117112 0.501 2,992,417 3,000,000 3,000,000 2,994,164.07 1,291.67 541.67 1,833.34 0 (4) 56.993.512 63.016.000 (6.000.000) 57.016.000 57.081.908.38 23,217.54 110,568.26 133,785.80 (3) (5) (6) 54,651.89 54,651.89 23.217.54 165.220.15 188.437.69 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 73 The estimated yield as of May, 2012 was 0.360 %. (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 0.4444°/x. (5) The market value of the portfolio on May 31, 2012 was $57,081,908.38. 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 6/08/12, 13:32:23 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2012 --------------------------------------------- 003 SELF-INSURANCE ---------- - --- - --------- - -------------- - -- ------------- -- ----- - ---------- ------------------------------------------------------------------------ - -- -- --- - --- ----------------------------------- - ------------------------ CURRENT ASSETS CASH 54,171,58 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST AIR 2,744.38 SUBROGATION RECOVERY AIR .00 DUE FROM R/E 1,009,262.70 DUE FROM SIC 27,220.72 DUE FROM DEBT FUND .00 TOTAL ASSETS ------- - - ----- 5,593,399.38 LIABILITIES DUE TO RIB 618,990.23 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES ------------- 1,618,990.23 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT/POLLUTION RISK 2,400,000.00 - INS PREMS/CLAIMS/LAWSUITS 1,342,208.20- AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 635,298.58 REVENUE SUMMARY 867,499.53- TOTAL FUND EQUITY 3,974,409.15 -------------- TOTAL LIABILITIES AND FUND EQUITY 5,593,399.38 -------- - - - - -- ey CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MAY, 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 10199- ---- (1) 4,500,000 4,500,000 4,500,000 4,509,448.74 1,375.89 14 464.87 15,840.76 (3) 4,500,000 4,500,000 0 4,500,000 4,509,448.74 1,375.89 14,464.87 15,840.76 (2) 231.98 231.98 1,375.89 14,696.85 16,072.74 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of May, 2012 was 0.360 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. 3 7 (3) The weighted average yield of the total Self- insurance portfolio is 0.360 %. (4) The market value of the portfolio on May, 2012 was $4,509,448.74. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 6/08/12, 13:32:23 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 11/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE -------------------------------------------------------------------------------------------- --------------------------------------- CURRENT ASSETS DEPOSIT W/TRUSTEt-RESERVE 5,412,500.00 BOND ISSUANCE COSTS 354,697.38 REVENUE BOND RESERVE CASH 222,930.00 ACCRUED INTEREST AIR .00 DUE FROM R/E 49,202,843.87 DUE FROM SIC 3,168,427.37 DUE FROM S/I TOTAL ASSETS -------------- 58,361,398,62 -------- -- - - -- LIA13ILITIES • 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 - -------------- (y PREPARED 06/07/12, 14:55:02 PROGRAM DEBTREV ACCOUNT DESCRIPTION 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOND INTEREST INCOME 4551 2002 BOND INTEREST INCOME 4552 RECYC 1420 LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE k REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 05/31/2012 PAGE 1 ACCOUNTING PERIOD 11/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance Budget Actual Variance % BUDGET & 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 108,815 0 108,815- 100.00- 108,815 111,465 2,650 2.44 217,630 51.22 0 0 0 .00 5,323,090 5,323,090 0 .00 5,323,090 100.00 108,815 0 108,815- 100.00- 5,431,905 5,434,555 2,650 .05 - 5,540,720 --- - - - - -- 98 -08 --- - - - - -- - --- -- - - - - -- 108,815 ------- - - - - -- ------ 0 - - - - -- 108,815- -- --- - - -- --- 100.00- --- -- - - -- 5,431,905 ------ ---- -- ------ 5,434,555 - - - - -- --- 2,650 ------ .05 -- 5,540,720 98.08 PREPARED 06/07/12, 14:54:57 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: 05/31/2012 PAGE 1 ACCOUNTING PERIOD 11/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance 8 BUDGET 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 30,773 30,773 0 .00 30,773 30,773 0 .00 30,773 100.00 1,253,631 1,253,631 0 .00 1,253,631 1,253,631 0 .00 1,888,601 66.38 1,284,404 1,284,404 0 .00 1,284,404 1,284,404 0 .00 1,919,374 66.92 ------ - - - - -- 1,284,404 ------- - - - --- ------------ 1,284,404 --------- 0 .00 1,284,404 1,284,404 0 .00 1,919,374 66.92 `/D