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HomeMy WebLinkAbout03.c. Receive June 2012 Financial Statements and Investment Reports.CENTRAL CONTRA COSTA SANITARY DISTRICT July 26, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO r; FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending June, 2012: Revenue Categories Sewer Svc Chrg - County Main Lines Inspection Facilities Capacity Fees Pump Zone Fees Other Gov't Rev - Concord Alhambra Vl y Assessments Favorable /(Unfavorable) Budgeted Actual Variance Explanation 6,534,000 6,347,112 (186,888) Lower commercial water usage. Restaurant closures due to the sluggish economy. 185,000 63,829 (121,171) Development plans submitted in summer and fall were lower than expected due to the economy resulting in lower than budgeted revenue. 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. 562,000 843,898 281,898 Payments from 293 -unit Highland Point Apartments. 2,549,000 2,400,000 (149,000) Concord's share of expense is reduced due to District expense lower than budgeted. 481,000 0 (481,000) Reimbursement for the trunk the District paid for are collected as Facility Capacity Fees. G GJ n CENTRAL CONTRA COSTA SANITARY DISTRICT July 26, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING fl SUBJECT: O & M Expense ariance Analysis The following are brief year -to -date variance explanations at major category levels through period ending June, 2012: Expense Favorable /(Unfavorable) 0 Categories Budgeted Actual Variance Explanation Labor Charges 47,271,609 46,271,405 1,000,204 Wages and benefits expenses lower due to vacancies as a result of retirements. Chemicals 1,771,000 1,483,672 287,328 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 4,542,600 4,278,856 263,744 Positive variance for natural and land -fill gas expenses due to June invoices not yet received. Electrical expense over budget due to high PG &E expense as a result of the cogen incident. Repairs & Maintenance 3,528,761 2,815,040 713,721 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. Other Expenses 1,872,318 1,226,688 645,630 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. FINANCIAL STATEMENT SUMMARY June, 2012 O & M Revenue Jun -12 Actual Budget Variance O & M Expenses 6,077 5,540 (537) -9.7% 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: 0 Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 61,913 62,199 (286) -0.5% YEAR -TO -DATE Actual Budget Variance 63,529 66,541 3,012 4.5% YEAR -TO -DATE Variance Sewer Construction 1,000 Revenue 21,448 82 Expense 24,136 287 Over /Under (2,688) 264 714 182 0 0 0 646 3,175 Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (85) Outside Services (84) Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 3,006 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of June, 2012 was 0.358 %. PREPARED 7/17/12, 8:35:01 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2012 --- ---- --- --------- --- -- -- - --- - --------------------------------------------- 001 RUNNING EXPENSE CURRENT ASSETS CASH 719,711.85 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 10,693,458.61 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,869.75 ACCOUNTS RECEIVABLE -COBRA 4,684.17 A /R -SSC DIRECT BILL 6,082.35 COMPUTER PURCHASE PROGRAM 7,546.01 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE 116,250.00 PREPAID EXPENSES 892,184.71 PREPAID RETIREMENT 1,432,579.15 SUPPLIES & MATERIAL INV 2,001,016.60 DUE FROM S/C 146,913,085.27 DUE FROM S/I 618,990.23 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT. LAND 17,114,719.91 INTANGIBLE ASSETS 2,058,921.00 ACCUM DEPR - INTANGIBLE 58,095.39 - BUILDINGS 31,317,465.95 ACC DEPR- BUILDINGS 6,031,676.10 - TREATMENT PLANT 287,537,513.06 ACC DEPR- TREATMENT PLANT 161,800,408.88 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 19,991,304.17 - SEWAGE COLLECTION FACIL 290,317,723.23 OUTFALL SEWERS 1 8,518,442.72 FURNITURE & EQUIPMENT 13,224,961.16 ACC DEPR -FURN & EQUIP 9,757,067.45 - VEHICLES 6,007,490.62 ACC DEPR- VEHICLES 3,777,432.08 - 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 149,734,056.89 ACC DEPR - CONTRIB ASSETS 47,104,041.53 - CONSTRUCTION IN PROGRESS 22,632,142.11 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 111,114,097.21- 163,700,260.15 594,092,469.09 757,792,729..24 --- ----- - - - --- -------------- �J"h, 00 PREPARED 7/17/12, 8:35:01 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2012 -- -- --- 001 RUNNING EXPENSE -- --- --- -- --- -- -- --- --- -- -- ---- -- --------------------------------- DUE TO S/I 1,034,140.56- - - DUE TO DEBT FUND 49,202,843.87 - ACCOUNTS PAYABLE 616,652.30 - SALES TAX PAYABLE 3,684.93 - ACCRUED WAGES PAYABLE 825,902.72 - 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 .00 UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 11,246.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,922.45 - HEALTH NET 808.41 OCCUPATIONAL HEALTH 3.69 - DISABILITY INS 59.17 - LIFE INS 96.64 - DELTA DENTAL 239.67 - POST EMP. BENEFIT -OPEB 916,735.62 CAFETERIA PLAN PAYABLE 64,746.50 - PERMIT CLEARING 34.00 WORKERS' COMP INS PAYABLE 306,906.01 - ACCRUED COMPENSATED ABS. 3,710,579.74 - REFUNDABLE DEPOSITS 87,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96- - REIMBURSEMENT FEES 91,110.10- 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 .00 149,895,300.91 - 87,666,095.51- 75,301,279.00- 270,371,866.74- 9,918,761.39- 63;528,835.16 61,912,589.04- 166,255,671.81- 591,537,057.43- -------------- 757,792,729.24- -------------- -------------- 0 PREPARED 7/13/12, 13:03:46 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 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 8,399 24,738 16,339 194.5 100,700 175,654 74,954 74.4 100,700 174.4 2300 SEWER SVC CHRG - COUNTY 1,457,200 1,271,449 185,751- 12.7- 48,569,200 48,196,625 372,575- .8- 48,569,200 99.2 2400 SEWER SVC CHRG- DIRECT 0 4,428 4,428 .0 841,300 767,502 73,798- 8.8- 1841,300 91.2 2500 SEWER SVC CHRG -PRIOR YEAR 2,224- 0 2,224 100.0- 26,600- 14,871- 11,729 44.1- 26,600- 55.9 SEWER SERVICE CHARGES 1,463,375 1,300,615 162,760- 11.1- 49,484,600 49,124,910 359,690- .7- 49,484,600 99.3 2600 SERVICE CHARGES - CONCORD 9,852,000 9,500,000 352,000- 3.6- 9,852,000 9,500,000 352,000- 3.6- 9,852,000 96.4 SERVICE CHARGES - CONCORD 9,852,000 9,500,000 352,000- 3.6- 9,852,000 9,500,000 352,000- 3.6- 9,852,000 96.4 1000 PERMIT /APPLICATION FEES 14,087 15,000 913 6.5 169,000 216,454 47,454 28.1 169,000 128.1 1700 SEPTIC TANK DUMPING 6,087 5,257 830- 13.6- .73,000 64,014 8,986- 12.3- 73,000 87.7 1900 OVERTIME INSPECTION 1,087 702 385- 35.4- 13,000 10,912 2,088- 16.1- 13,000 83.9 2000 SIDE SEWER INSPECTION 31,250 29,078 2,172- 7.0- 375,000 425,954 50,954 13.6 375,000 113.6 2700 SALES 174 450 276 158.6 2,000 2,746 '746 37.3 2,000 137.3 2900 OTHER SERVICE CHARGES 62,500 61,057 1,443- 2.3- 145,000 125,146 19,854- 13.7- 145,000 86.3 3000 INDUSTRIAL PERMIT FEES 26,250 19,188 7,062- 26.9- . 105,000 118,889. 13,889 13.2 105,000 113.2 3200 NEW INDUSTRY PERMIT FEES 674 0 674 - 100.0- 8,000 7,938 62- .8- 8,000 99.2 3301 POLLUTION PREVENTION 5,500 5,700 200 3.6 22,000 24,669 2,669 12.1 22,000 112.1 3500 LEASE RENTAL INCOME 45,250 114,478 69,228 153.0 603,000 927,169 324,169 53.8 603,000 153.8 3600 PRETREATMENT PROGRAM FINE 2,000 500 1,500- 75.0- 2,000 2,468 468 23.4 2,000 123.4 3801 RECYCLED WATER 40,000 41,857 1,857 4.6 240,000 239,751 249- .1- 240,000 99.9 4300 ANNEXATION CHARGES 1,275 2,800 1,525 119.6 15,300 20,800 5,500 35.9 15,300 135.9 4500 INTEREST INCOME 108,000 123,144 15,144 14.0 108,000 122,424 14,424 13.4 108,000 113.4 4600 TAX REVENUE 0 0 0• .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 52,500 60,000 7,500 14.3 210,000 239,566 29,566 14.1 210,000 114.1 5600 HOUSE HAZARD WASTE REIMB 736,805 716,182 20,623- 2.8- 769,805 763,502 6,303- .8- 769,805 99.2 6000 MISCELLANEOUS INCOME 0 1,647 1,647 .0 0 25,671- 25,671- .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 174 0 174 - 100.0- 2,000 947 1,053- 52.7- 2,000 47.4 OTHER REVENUES 1,133,613 1,197,040 63,427 5.6 2,862,105 3,287,678 425,573 14.9 2,862,105 114.9 FUND TOTALS 12,448,988 .11,997,655 451,333- 3.6- 62,198,705 61;912,588 286,117- .5- 62,198,705 99.5 0 PREPARED 7/13/12, 13:03:52 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 OBJ ------------------------------------ ------- - - - - --------------------------------------------------------------------------- -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL I VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,328 214,518 37,190- 21.0- 2,127,342 1,867,264 260,078 12.2 2,127,342 87.8 0102 SALARIES & WAGES -NON MGMT 1,816,742 1,570,202 246,540 13.6 21,798,781 19,853,268 1,945,513 8.9 21,798,781 91.1 0103 SALARIES & WAGES -COMP ASS 50,000 17,955 32,045 64.1 600,000 629,954 29,954- 5.0- 600,000 105.0 0105 OVERTIME 80,084 104,611 24,527- 30.6- 959,028 868,106 90,922 9.5 959,028 90.5 0106 STANDBY PAID 18,906 20,976 2,070- 10.9- 226,498 224,104 2,394 1.1 226,498 98.9 0110 SALARY VACANCY 78,848- 0 78,848 -100.0 946,000- 0 946,000 -100.0 946,000- .0 SALARIES & WAGES 2,064,212 1,928,262 135,950 6.6 24,765,649 23,442,696 1,322,953 5.3 24,765,649 94.7 0201 WORKERS' COMPENSATION 41,797 37,266 4,531 10.8 499,034 478,419 20,615 4.1 499,034 95.9 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 65,568 35,568- 118.6- 30,000 218.6 0203 MEDICARE 26,778 26,675 103 .4 318,949 315,231 3,718 1.2 318,949 98.8 0204 MEDICAL AND HEALTH INSUR 658,846 702,902 44,056- 6.7- 7,903,688 7,791,437 112,251 1.4 7,903,688 98.6 0205 RETIREMENT CONTRIBUTION 932,219 752,750 179,469 19.3 11,183,955 9,951,659 1,232,296 11.0 11,183,955 89.0 0206 DEFERRED COMP. CONTRIB 117,962 107,729 10,233 8.7 1,412,684 1,342,247 70,437 5.0 1,412,684 95.0 0207 DENTAL INSURANCE 72,557 70,856 1,701 2.3 868,143 839,811 28,332 3.3 868,143 96.7 0208 LONG -TERM DISABILITY INS 6,179 5,101 1,0.78 17.4 71,574 62,443 9,131 12.8 71,574 87.2 0209 LIFE INSURANCE 14,296 12,274 2,022 14.1 168,802 152,133 16,669 9.9 168,802 90.1 0211 ACCRUED COMPENSATED ASS 360,000 337,579 22,421 6.2 360,000 213,907 146,093 40.6 360,000 59.4 0212 BENEFIT VACANCY 86,696- 0 86,696 -100.0 1,040,000- 0 1,040,000 -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 2,143,938 2,053,132 90,806 4.2 26,284,029 25,720,055 563,974 2.1 26,284,029 97.9 0250 CAPITALIZED ADM OVERHEAD 314,928- 242,843- 72,085- 22.9 3,778,069- 2,891,346- 886,723- 23.5 3,778,069- 76.5 CAPITALIZED ADM OVERHEAD 314,928- 242,843- 72,085- 22.9 3,778,069= 2,891,346- 886,723- 23.5 3,778,069- 76.5 TOTAL LABOR CHARGES 3,893,222 3,738,551 154,671 4.0 47,271,609 46;271,405 1,000,204 2.1 47,271,609 97.9 0301 DIRECTOR MEETING FEES 5,306 4,453 853 16.1 63,595 66,613 3,018- 4.7- 63,595 104.7 0302 BOARD TRAINING AND CONF 3,837 289 3,548 92.5 46,000 22,573 23,427 50.9 46,000 49.1 0303 BOARD HEALTH BENEFITS 10,211 4,403 5,808 56.9 122,422 60,503 61,919 50.6 122,422 49.4 DIRECTOR FEES & EXPENSES 19,354 9,145 10,209 52.7 232,017 - 149,689 82,328 35.5 232,017 64.5 0402 LIME 18,000 27,059 9,059- 50.3- 227,000 184,623 42,377 18.7 227,000 81.3 0403 POLYMER 41,424 75,304 33,880- 81.8- 497,000 475,032 21,968 4.4 497,000 95.6 0404 BOILER CHEMICALS 4,674 22,386 17,712- 378.9- 56,000 58,316 2,316- 4.1- 56,000 104.1 0406 OTHER CHEMICALS 50,007 71,875 21,868- 43.7- 600,000 528,662 71,338 11.9 600,000 88.1 0407 HYPOCHLORITE 32,587 28,405 4,182 12.8 391,000 237,039 153,961 39.4 391,000 60.6 CHEMICALS 146,692 225,029 78,337- 53.4- 1,771,000 1,483,672 287,328 16.2 1,771,000 83.8 0501 ELECTRICAL 116,030 549,954 433,924- 374.0- 934,500 1,380,576 446,076- 47.7- 934,500 147.7 0502 NATURAL GAS 230,935 161,764 69,171 30.0 2,771,000 2,160,025 610,975 22.0 2,771,000 78.0 0503 LAND -FILL GAS 42,837 35,862 6,975 16.3 514,000 441,396 72,604 14.1 514,000 85.9 0504 WATER 9,435 9,475 40- .4- 92,000 74,562 17,438 19.0 92,000 81.0 0505 TELEPHONE 19,284 19,006 278 1.4 231,100 222,297 8,803 3.8 231,100 96.2 UTILITIES 418,521 776,061 357,540- 85.4- 4,542,600 4,278,856 263,744 5.8 4,542,600 94.2 �J PREPARED 7/13/12, 13:03:52 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 OBJ --- - --- -- -- ------ --- --- ------- - - - - ----- - ----- --------------------------------------------------------------------- -- MONTH -TO- DATE------- - - - - -- -------------- YEAR -TO- DATE ------------- = ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL- VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 10,106 4,199 5,907 58.5 121,250 79,388 41,862 34.5 121,250 65.5 0602 VEHIC /EQUIP REPAIR MAINT 7,500 11,607 4,107- 54.8- 90,000 96,124 6,124- 6.8- 90,000 106.8 0603 GENERAL REPAIRS & MAINT 79,778 116,424 36,646- 45.9- 956,500 976,791 - 20,291- 2.1- 956,500 102.1 0604 OUTSIDE REPAIRS & MAINT. 160,778 84,954 75,824 47.2 1,926,100 1,334,061 592,039 30.7 1,926,100 69.3 0605 COMPUTER REPAIRS & MAINT 32,021 17,366 14,655 45.8 394,911 309,925 84,986 21.5 394,911 78.5 0606 REAL PROPERTY REPAIRS 3,337 3,726 389- 11.7- 40,000 18,751 21,249 53.1 40,000 46.9 REPAIRS & MAINTENANCE 293,520 238,276 55,244 18.8 - 3,528,761 2,815,040 713,721 20.2 3,528,761 79.8 0701 ASH REMOVAL 13,250 15,502 2,252- 17.0- 159,000 132,349 26,651 16.8 159,000 83.2 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 25,000 - 0 25,000 100.0 25,000 .0 0703 GRIT REMOVAL 6,674 4,554 2,120 31.8 80,000 72,922 7,078 8.8 80,000 91.2 0704 JANITORIAL & REFUSE REMOV 20,713 .40,549 19,836- 95.8- 248,050 258,286 10,236- 4.1- 248,050 104.1 0705 SPOILS REMOVAL 2,500 126 2,374 95.0 30,000 413 29,587 98.6 30,000 1.4 0706 HAZARDOUS WASTE DISPOSAL 80,948 8,730 72,218 89.2 511,200 441,889 69,311 13.6 511,200 86.4 0707 MOBILE COLLECTION -HHW 35,000 0 35,000 100.0 35,000 0 35,000 100.0 35,000 .0 HAULING & DISPOSAL 161,172 69,461 91,711 '56.9 1,088,250 905,859 182,391 16.8 1,088,250 83.2 0801 PROFESSIONAL SERVICES 9,815 14,483 4,668- 47.6- 117,560 125,658 8,098- 6.9- 117,560 106.9 0802 LEGAL SERVICES -BOARD 5,174 5,122 52 1.0 62,000 69,097 7,097- 11.4- 62,000 111.4 0803 LEGAL SERVICES -STAFF 37,609 65,342 27,733- 73.7- 361,100 430,969 69,869- 19.3- 361,100 119.3 PROFESSIONAL & LEGAL SERV 52,598 84,947 32,349- 61.5- . 540,660 625,724 85,064- 15.7- 540,660 115.7 0901 OUTSIDE SAFETY SERVICES 11,273 6,966 4,307 38.2 121,000 91,152 29,848 24.7 121,000 75.3 0902 TECHNICAL SERVICES 208,223 526,347 318,124- 152.8- 2,376,850 2,490,416 113,566- 4.8- 2,376,850 104.8 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,174 2,738 436 13.7 318,250 274,524 43,726 13.7 318,250 86.3 0905 REPROGRAPHIC SERVICES 1,611 0 1,611 100.0 19,200 6,416 12,784 66.6 19,200 33.4 0906 RECRUITMENT 6,837 11,536 4,699- 68.7- 82,000 138,751 56,751- 69.2- 82,000 169.2 OUTSIDE SERVICES 231,118 547,587 316,469- 136..9- 2,917,700 3,001,259 83,559- 2.9- 2,917,700 102.9 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 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 16,328 29,081 12,753- 78.1- 195,100 157,166 37,934 19.4 195,100 60.6 1102 GASOLINE, OIL & FUEL 18,630 71,850 53,220 - 285.1- 223,450 292,345 68,895- 30.8- 223,450 130.8 1103 OPERATING SUPPLIES 97,829 132,214 34,385- 35.1- 1,185,700 1,142,855 42,845 3.6 1,185,700 96.4 1104 OPERATING FUEL 4,837 0 4,837 100.0 58,000 12,091 45,909 79.2 58,000 20.8 1105 LABORATORY SUPPLIES 12,337 16,972 4,635- 37.6- 148,000 173,774 25,774- 17.4- 148,000 117.4 1106 SAFETY SUPPLIES 10,285 13,126 2,841- 27.6- .115,495 142,434 26,939- 23.3- 115,495 123.3 1108 INVENTORY OVER /SHORT 0 3,566- 3,566 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 160,246 259,677 99,431- 62.0- 1,925,745 1,920,665 5,080 .3 1,925,745 99.7 1201 RENTS & LEASES 19,969 6,992 12,977 65.0 213,110 109,872 103,238 48.4 213,110 51.6 1202 PUBLIC AGENCY FEES 33,154 42,481 9,327- 28.1- 406,735 241,228 165,507 40.7 406,735 59.3 1203 PUBLIC INFORMATION 32,560 34,330 1,770- 5.4- 390,500 281,180 109,320 28.0 390,500 72.0 (3), PREPARED 7/13/12, 13:03:52 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM27SL 100% OF YEAR LAPSED ACCOUNTING,PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 OBJ ------ -- - - -- - ------------ ---------- ------- - -- - -- MONTH -TO- - - - - -- - DATE------- - - - - -- --- - ----------- -------- - - - -------- -- --------- - - -- YEAR -TO- DATE-------- - -- ------ - - - -- -- ----- ANNUAL ------ NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE % BUDGET 1204 TUITION REIMBURSEMENT 7,101 4,676 2,425 34.2 46,750 15,332 31,418 67.2 46,750 32.8 1205 TECH TRAIN, CONF & MEETS 27,529 32,558 5,029- 18.3- 313,625 219,176 94,449 30.1 313,625 69.9 1206 CERTIFICATION & LICENSES 1,298 288 1,010 77.8 17,178 14,682 2,496 14.5 17,178 85.5 1207 CLAIMS 1,649 0 1,649 100.0 10,100 1,844 8,256 81.7 10,100 18.3 1208 SUBSCRIPTION /PUBLICATION 2,865 990 1,875 65.4 34,148 19,196 14,952 43.8 34,148 56.2 1209 MILEAGE REIMBURSEMENTS 595 707 112- 18.8- 6,040 4,446 1,594 26.4 6,040 73.6 1210 PUBLIC NOTICES 429 2,077 1,648- 384.1- 4,950 5,291 .341- 6.9- 4,950 106.9 1211 OUTSIDE ORGANIZATION FEES 22,979 0 22,979 100.0 286,900 256,717 30,183 10.5 286,900. 89.5 1212 EMPLOYEE MEMBERSHIPS 3,159 548 2,611 82.7 38,632 31,185 - 7,447 19.3 38,632 80.7 1213 MISCELLANEOUS 2,782 2,699 83 3.0 32,350 22,342 10,008 30.9 32,350 69.1 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 7,199 0 7,199 100.0 71,300 4,197 67,103 94.1 71,300 5.9 OTHER EXPENSES 163,268 128,346 34,922 21.4 1,872,318 1,226,688 645,630 34.5 1,872,318 65.5 NET EXPENSES 5,539,.711 6,077,080 537,369- 9.7- 66,540,660 63,528,857 3,011,803 4.5 66,540,660 95.5 TOTAL EXPENSE 5,539,711 6,077,080 537,369- 9.7- 66,540,660 63,528,857 3,011,803 4.5 66,540,660 95.5 PREPARED 7/13/12, 13:03:55 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 - ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- ----- - - - - - ----------------------------------------- - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 427,430 319,760 107,670 25.2 5,127,961 4,941,009 186,952 3.6 5,127,961 96.4 EMPLOYEE BENEFITS 938,394 951,491 13,097- 1.4- 11,832,373 11,915,412 83,039- .7- 11,832,373 100.7 CAPITALIZED ADM OVERHEAD 3,707- 1,777- 1,930- 52.1 44,396- 27,468- 16,928- 38.1 44,396- 61.9 DIRECTOR FEES & EXPENSES 19,354 9,145 10,209 52.7 232,017 149,689 82,328 35.5 232,017 64.5 UTILITIES 10,510 17,743 7,233- 68.8- 125,900 152,731 26,831- 21.3- 125,900 121.3 REPAIRS & MAINTENANCE 32,893 23,221 9,672 29.4 403,300 280,302 122,998 30.5 403,300 69.5 PROFESSIONAL & LEGAL SERV 32,887 71,475 38,588- 117.3- 384,560 502,061 117,501- 30.6- 384,560 130.6 OUTSIDE SERVICES 85,918 103,366 17,448- 20.3- 1,211,050 1,167,532 43,518 3.6 1,211,050 96.4 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,861 27,527 11,666- 73.6- 201,165 205,426 4,261- 2.1- 201,165 102.1 OTHER EXPENSES 57,917 46,128 11,789. 20.4 607,260 422,379 184,881 30.4 607,260 69.6 ADMINISTRATION 1,617,457 1,568,079 49,378 3.1 20,931,190 20,559,073 372,117 1.8 20,931,190 98.2 SALARIES & WAGES 466,012 393,279 72,733 15.6 5,591,440 5,288,978 302,462 5.4 5,591,440 94.6 EMPLOYEE BENEFITS 332,411 299,965 32,446 9.8 3,985,324 3,956,928 28,396 .7 3,985,324 99.3 CAPITALIZED ADM OVERHEAD 293,850- 224,679- 69,171- 23.5 3,525,881- 2,721,432- 804,449- 22.8 3,525,881- 77.2 UTILITIES 5,946 5,942 4 .1 71,000 58,781 12,219 17.2. 71,000 82.8 REPAIRS & MAINTENANCE 8,708 11,713 3,005- 34.5- 104,111 63,627 40,484 38.9 104,111 61.1 HAULING & DISPOSAL 117,535 11,526 106,009 90.2 565,200 465,794 99,406 17.6 565,200 82.4 PROFESSIONAL & LEGAL SERV 14,700 12,850 1,850 12.6 96,100 83,859 12,241 12.7 96,100 87.3 OUTSIDE SERVICES 38,958 70,984 32,026- 82.2- 447,100 460,556 13,456- 3.0- 447,100 103.0 MATERIALS & SUPPLIES 16,337 16,016 321 2.0 195,010 146,959 48,051 24.6 195,010 75.4 OTHER EXPENSES 22,553 15,367 7,186 31.9 262,962 151,052 111,910 42.6 262,962 57.4 ENGINEERING 729,310 612,963 116,347 16.0 7,792,366 7,955,102 162,736- 2.1- 7,792,366 102.1 0/0 SALARIES & WAGES 384,416 384,716 300- .1- 4,611,562 4,505,758 105,804 2.3 4,611,562 97.7 EMPLOYEE BENEFITS 293,342 288,308 5,034 1.7 3,515,264 3,435,840 79,424 2.3 3,515,264 97.7 CAPITALIZED ADM OVERHEAD 1,741- 2,132- 391 22.5- 20,881- 58,752- 37,871 181.4- 20,881 -281.4 UTILITIES 8,212 10,123 1,911- 23.3- 92,500 73,733 18,767 20.3 92,500 79.7 REPAIRS & MAINTENANCE 57,863 18,922 38,941 67.3 693,850 372,762 321,088 46.3 693,850 53.7 HAULING & DISPOSAL. 6,680 12,513 5,833- 87.3- 80,050 61,041 19,009 23.7 80,050 76.3 PROFESSIONAL & LEGAL SERV 837 138 699 83.5 10,000 2,114 7,886 78.9 10,000 21.1 OUTSIDE SERVICES 6,790 15,164 8,374- 123.3- 81,150 102,287 21,137 -26.0- 81,150 126.0 MATERIALS & SUPPLIES 55 -,593 125,679 70,086- 126.1- 661,870 756,438 94,568- 14.3- 661,870 114.3 OTHER EXPENSES 15,931 8,239 7,692 48.3 201,375 125,264 76,111 37.8 201,375 62:2 COLLECTION SYSTEM OPS. 827,923 861,670 33,747- 4.1- 9,926,740 9,376,485 550,255 5.5 9,926,740 94.5 SALARIES & WAGES 700,437 760,622 60,185- 8.6- 8,403,803 7,810,812 592,991 7.1 8,403,803 92.9 EMPLOYEE BENEFITS 522,169 467,898 54,271 10.4 6,260,055 5,768,483 491,572 7.9 6,260,055 92.1 CAPITALIZED ADM OVERHEAD 15,246- 14,255- 991- 6.5 182,391- 83,694- 98,697- 54.1 182,391- 45.9 CHEMICALS 105,018 169,078 64,060- 61.0- 1,271,000 1,062,764 208,236 16.4 1,271,000 83.6 UTILITIES 311,158 700,315 389,157- 125.1- 3,733,500 3,555,382 178,118 4.8 3,733,500 95.2 REPAIRS & MAINTENANCE 174,708 170,606 4,102 2.3 2,095,500 1,955,951 139,549 6.7 2,095,500 93.3 HAULING & DISPOSAL 35,457 42,635 7,378- 20.8- 425,000 360,253 64,747 15.2 425,000 84.8 PROFESSIONAL & LEGAL SERV 4,174 484 3,690 88.4 50,000 37,690 12,310 24.6 50,000 75.4 OUTSIDE SERVICES 92,478 355,733 263,255- 284.7- 1,108,900 1,223,352 114,452- 10.3- 1,108,900 110.3 _ MATERIALS & SUPPLIES 68,194 61,552 6,642 9.7 816,700 752,465 64,235 7.9 816,700 92.1 OTHER EXPENSES 64,293 45,162 19,131 29.8 770,438 498,199 272,239 35.3 770,438 64.7 PREPARED 7/13/12, 13:03:55 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 ------------- 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 2,062,840 85,917 57,622 384- 41,674 82,695 19,348 1,500 6,974 4,261 2,574 302,181 2,760,030 69,885 45,470 0 55,951 41,938 13,814 2,587 2,340 28,903 13,450 274,338 697,190- 33.8- 24,752,505 22,941,657 16,032 18.7 12,152 21.1 384 -100.0 14,277- 34.3- 40,757 49.3 5,534 28.6 1,087- 72.5- 4,634 66.4 24,642-578.3 - 10,876-422.5- 27,843 9.2 1,030,883 691,013 4,520 500,000 519,700 232,000 18,000 69,500 51,000 30,283 3,137,859 896,139 643,392 0 420,908 438,229 142,398 18,771 47,532 59,377 29,794 2,696,540 1,810,848 7.3 24,752,505 92.7 134,744 13.1 1,030,883 86.9 47,621 6.9 691,013 93.1 4,520 -100.0 4,520- .0 79,092 15.8 500,000 84.2 81,471 15.7 519,700 84.3 89,602 38.6 232,000 61.4 771- 4.3- 18,000 104.3 21,968 31.6 69,500. 68.4 8,377- 16.4- 51,000 116.4 489 1.6 30,283 98.4 441,319 14.1 3,137,859 85.9 5,539,711 6,077,080 537,369- 9.7- 66,540,660 63,528,857 3,011,803 4.5 66,540,660 95.5 /I PREPARED 7/13/12, 13:04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 -------------------- 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. 93,666 50,962 42,704 45.6 1,123,640 1,011,640 112,000 10.0 1,123,640 90.0 0102 SALARIES & WAGES -NON MGMT 292,042 246,848 45,194 15.5 3,503,921 3,256,205 247,716 7.1 3,503,921 92.9 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 13,555 36,445 72.9 600,000 603,031 3,031- .5- 600,000 100.5 0105 OVERTIME 6,222 8,395 2,173- 34.9- 74,400 70,133 4,267 5.7 74,400 94.3 0110 SALARY VACANCY 14,500- 0 14,500 -100.0 174,000- 0 174,000 -100.0 174,000- .0 SALARIES & WAGES 427,430 319,760 107,670 25.2 5,127,961 4,941,009 186,952 3.6 5,127,961 96.4 0201 WORKERS' COMPENSATION 2,094 1,617 477 22.8 24,622 22,471 2,151 8.7 24,622 91.3 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 65,568 35,568- 118.6- 30,000 218.6 0203 MEDICARE 5,053 4,578 475 9.4 59,833 61,144 1,311- 2.2- 59,833 102.2 0204 MEDICAL AND HEALTH INSUR 354,667 407,652 52,985- 14.9- 4,255,355 4,181,620 73,735 1.7 4,255,355 98.3 0205 RETIREMENT CONTRIBUTION 183,365 136,189 47,176 25.7 2,199,874 2,070,150 129,724 5.9 2,199,874 94.1 0206 DEFERRED COMP. CONTRIB 21,583 18,603 2,980 13.8 258,072 263,997 5,925- 2.3- 258,072 102.3 0207 DENTAL INSURANCE 38,744 38,786 42- .1- 464,136 449,722 14,414 3.1 464,136 96.9 0208 LONG -TERM DISABILITY INS 1,040 845 195 18.8 11,831 10,848 983 8.3 11,831 91.7 0209 LIFE INSURANCE - 6,272 5,642 630 10.0 74,450 68,785 5,665 7.6 74,450 92.4 0211 ACCRUED COMPENSATED ABS. 360,000 337,579 22,421 6.2 360,000 213,907 146,093 40.6 360,000 59.4 0212 BENEFIT VACANCY 34,424- 0 34,424 -100.0 413,000- 0 413,000 -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 938,394 951,491 13,097- 1.4- 11,832,373 11,915,412 83,039- .7- 11,832,373 100.7 0250 CAPITALIZED ADM OVERHEAD 3,707- 1,777- 1,930- 52.1 44,396- 27,468- 16,928- 38.1 44,396- 61.9 CAPITALIZED ADM OVERHEAD 3,707- 1,777- 1,930- 52.1 44,396- 27,468- 16,928- 38.1 44,396- 61.9 0301 DIRECTOR MEETING FEES 5,306 4,453 853 16.1 63,595 66,613 3,018- 4.7- 63,595 104.7 0302 BOARD TRAINING AND CONF 3,837 289 3,548 92.5 46,000 22;573 23,427 50.9 46,000 49.1 0303 BOARD HEALTH BENEFITS 10,211 4,403 5,808 56.9 122,422 60,503 61,919 50.6 - 122,422 49.4 DIRECTOR FEES & EXPENSES 19,354 9,145 10,209 52.7 232,017 149,689 82,328 35.5 232,017 64.5 0501 ELECTRICAL 6,250 12,799 6,549- 104.8- 75,000 88,998 13,998- 18.7- 75,000 118.7 0502 NATURAL GAS 1,174 1,081 93 7.9 14,000 17,054 3,054- 21.8- 14,000 121.8 0504 WATER 337 661 324- 96.1- 4,000 4,411 411- 10.3- 4,000 110.3 0505 TELEPHONE 2,749 3,202 453- 16.5- 32,900 42,268 9,368- 28.5- 32,900 128.5 UTILITIES 10,510 17,743 7,233- 68.8- 125,900 152,731 26,831- 21.3- 125,900 121.3 0603 GENERAL REPAIRS & MAINT 424 0 424 100.0 5,000 0 5,000 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 6,045 2,160 3,885 64.3 70,800 13,001 57,799 81.6 70,800 18.4 - 0605 COMPUTER REPAIRS & MAINT 23,087 17,335 5,752 24.9 287,500 248,550 38,950 13.5 287,500 86.5 0606 REAL PROPERTY REPAIRS 3,337 3,726 389- 11.7- 40,000 18,751 21,249 53.1 40,000 46.9 REPAIRS & MAINTENANCE - 32,893 23,221 9,672 29.4 403,300 280,302 122,998 30.5 403,300 69.5 0801 PROFESSIONAL SERVICES 9,815 14,483 4,668- 47.6- 117,560 125,658 8,098- 6.9- 117,560 106.9 0802 LEGAL SERVICES -BOARD 5,174 5,122 52 1.0 62,000 69,097 7,097- 11.4- 62,000 111.4 0803 LEGAL SERVICES -STAFF 17,898 51,870 33,972- 189.8- 205,000 307,306 102,306- 49.9- 205,000 149.9 PREPARED 7/13/12, 13:04:05 .EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D - RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT --- PERIOD ENDING: 6/30/2012 ------ DEPARTMENT 01 ADMINISTRATION ------ ----------- - - - --- --------------------------- -- ------ ---- ------------ - - - - -- -- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE - -- -- ------ ---- - - - - -- - --------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ---- ACTUAL -- -- ----- --- -- -- VARIANCE -- ---- ---- $ ---------- BUDGET - - - --- $ - - - PROFESSIONAL & LEGAL SERV 32,887 71,475 38,588- 117.3- 384,560 502,061 117,501- 30.6- 384,560 130.6 0901 OUTSIDE SAFETY SERVICES 6,674 4,665 2,009 30.1 80,000 76,703 3,297 4.1 80,000 95.9 0902 TECHNICAL SERVICES 70,907 87,165 16,258- 22.9- 850,400 792,003 58,397 6.9 850,400 93.1 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 183,250 153,703 29,547 16.1 183,250 83.9 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 15,000 6,372 8,628 57.5 15,000 42.5 0906 RECRUITMENT 6,837 11,536 4,699- 68.7- 82,000 138,751 56,751- 69.2- 82,000 169.2 OUTSIDE SERVICES 85,918 103,366 17,448- 20.3- 1,211,050 1,167,532 43,518 3.6 1,211,050 96.4 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 8,503 22,837 14,334- 168.6- 101,640 91,789 9,851 9.7 101,640 90.3 1103 OPERATING SUPPLIES 4,567 2,610 1,957 42.9 68,250 51,928 16,322 23.9 68,250 76.1" 1106 SAFETY SUPPLIES 2,791 5,646 2,855- 102.3- 31,275 61,709 30,434- 97.3- 31,275 197.3 1108 INVENTORY OVER /SHORT 0 3,566- 3,566 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 15,861 27,527 11,666- 73.6- 201,165 205,426 4,261- 2.1- 201,165 102.1 1201 RENTS & LEASES 3,398 854 2,544 74.9 15,.600 11,180 4,420 28.3 15,600 71.7 1202 PUBLIC AGENCY FEES 212 0 212 100.0 2,500 768 1,732 69.3 2,500 30.7 1203 PUBLIC INFORMATION 31,625 34,330 2,705- 8.6- 379,500 281,153 98,347 25.9 379,500 74.1 1204 TUITION REIMBURSEMENT 2,511 0 2,511 100.0 10,000 2,013 7,987 79.9 10,000 20.1" 1205 TECH TRAIN, CONF & MEETS 8,428 8,302 126 1.5 82,050 58,589 23,461 28.6 82,050 71.4 1206 CERTIFICATION & LICENSES. 199 0 199 100.0 2,300 614 1,686 73.3 2,300 26.7 1207 CLAIMS 1,637 0 1,637 100.0 10,000 1,844 8,156 81.6 10,000 18.4 1208 SUBSCRIPTION /PUBLICATION 595 560 35 5.9 7,810 5,973 1,837 23.5 7,810 76.5 1209 MILEAGE REIMBURSEMENTS 294 375" 81- 27.6- 3,000 2,534 466 15.5 3,000 84.5 1210 PUBLIC NOTICES 68 163 95- 139.7- 750 707 43 5.7 750 94.3 1211 OUTSIDE ORGANIZATION FEES 2,437 0 2,437 100.0 29,200 31,849 2,649- 9.1- 29,200 109.1 1212 EMPLOYEE MEMBERSHIPS 572 0 572 100.0 8,600 6,967 1,633 19.0 8,600 81.0 1213 MISCELLANEOUS 1,191 1,544 353- 29.6- 13,950 15,188 1,238- 8.9- 13,950 108.9 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0- .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,750 0 4,750 100.0 42,000 3,000 39,000 92.9 42,000 7.1 OTHER EXPENSES 57,917 46,128 11,789 20.4 607,260 422,379 184,881 30.4 607,260 69.6 DEPARTMENT NET EXPENSES 1,617,457 1,568,079 49,378 3.1 20,931,190 20,559,073 372,117 1.8 20,931,190 98.2 PREPARED 7/13/12, 13:04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------- PERIOD ENDING: 6/30/2012 --------- --- DEPARTMENT 02 ENGINEERING ------- -- -- - - - - -- ---------------------------`------ ---- --------- -------- -- - - -- -- -- -- - OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO -------------- ACCOUNT TITLE -- ------- --- --------- BUDGET - ----- - ACTUAL ---------------------------------------------------------------------=------------------- VARIANCE 4 BUDGET ACTUAL VARIANCE % BUDGET 4 0101 SALARIES & WAGES- MGMNT. 41,049 18,981- 60,030 146.2 492,511 264,100 228,411 46.4 492,511 53.6 0102 SALARIES & WAGES -NON MGMT 434,776 408,291 26,485 6.1 5,217,048 4,969,490 247,558 4.7 5,217,048 95.3 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 8,127 8,127- .0 0 .0 0105 OVERTIME 9,274 3,969 5,305 57.2 110,881 47,261 63,620 57.4 110,881 42.6 0110 SALARY VACANCY 19,087- 0 19,087 -100.0 229,000- 0 229,000 -100.0 229,000- .0 SALARIES & WAGES 466,012 393,279 72,733 15.6 5,591,440 5,288,978 302,462 5.4 5,591,440 94.6 0201 WORKERS' COMPENSATION INS 6,015 5,063 952 15.8 71,487 68,517 2,970 .4.2 71,487 95.8 0203 FEDERAL MEDICARE TAX 6,468 5,472 996 15.4 77,154 75,103 2,051 2.7 77,154 97.3 0204 MEDICAL & HEALTH INSUR 76,329 81,205 4,876- 6.4- 915,486 983,702 68,216- 7.5- 915,486 107.5 0205 RETIREMENT CONTRIBUTION 217,973 171,989 45,984 21.1 2,615,038 2,372,822 242,216 9.3 2,615,038 90.7 0206 DEFERRED COMP. CONTRIB 26,795 23,849 2,946 11.0 321,078 301,702 19,376 6.0 321,078 94.0 0207 DENTAL INSURANCE 9,411 9,410 1 .0 112,602 115,669 3,067- 2.7- 112,602 102.7 0208 LONG -TERM DISABILITY INS 1,406 1,198 208 14.8 16,421 14,568 1,853 11.3 16,421 88.7 0209 LIFE INSURANCE 2,362 1,779 583 24.7 28,058 24,845 3,213 11.5 28,058 88.5 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY - 14,348- 0 14,348 -100.0 172,000- 0 172,000 -100.0 172,000- .0 EMPLOYEE BENEFITS 332,411 299,965 32,446 9.8 3,985,324 3,956,928 28,396 .7 3,985,324 99.3 0250 CAPITALIZED ADM OVERHEAD 293,850- 224,679- 69,171- 23.5 3,525,881- 2,721,432- 804,449- 22.8 3,525,881- 77.2 CAPITALIZED ADM OVERHEAD 293,850- 224,679- 69,171- 23.5 3,525,881- 2,721,432- 804,449- 22.8 3,525,881- 77.2 0501 ELECTRICAL 1;211 1,416 205- 16.9- 14,400 9,058 5,342 37.1 14,400 62.9 0502 NATURAL GAS 250 31 219 87.6 3,000 906 2,094 69.8 3,000 30.2 0504 WATER 174 337 163- 93.7- 2,000 1,976 24 1.2 2,000 98.8 0505 TELEPHONE 4,311 4,158 153 3.5 51,600 46,841 4,759 9.2 51,600 90.8 UTILITIES 5,946 5,942 , 4 .1 71,000 58,781 12,219 17.2 71,000 82.8 0604 OUTSIDE REPAIRS & MAINT. 4,372 11,713 7,341 - 167.9- 52,200 35,461 16,739 32.1 52,200 67.9 0605 COMPUTER REPAIRS & MAINT 4,336 0 4,336 100.0 51,911 28,166 23,745 45.7 51,911 54.3 REPAIRS & MAINTENANCE 8,708 11,713 3,005- 34.5- 104,111 63,627 40,484 38.9 104,111 61.1 0704 JANITORIAL & REFUSE REMOV 2,511 3,105 594- 23.7- 30,000 26,505 3,495 11.7 30,000 88.4 0706 HAZARDOUS WASTE DISPOSAL 80,024 8,421 71,603 89.5 500,200 439,289 60,911 12.2 500,200 87.8 0707 MOBILE COLLECTION -HHW 35,000 0 35,000 100.0 35,000 0 35,000 100.0 35,000 .0 HAULING & DISPOSAL 117,535 11,526 106,009 90.2 565,200 465,794 99,406 17.6 565,200 82.4 0803 LEGAL SERVICES -STAFF 14,700 12,850 1,850 12.6 96,100 83,859 12,241 12.7 96,100 87.3 PROFESSIONAL & LEGAL SERV 14,700 12,850 1,850 12.6 96,100 83,859 12,241 12.7 96,100 87.3 0902 TECHNICAL SERVICES 36,109 68,832 32,723- 90.6- 313,000 342,230 29,230- 9.3- 313,000 109.3 0904 OTHER PUBLIC AGENCY SERVS 2,500 2,152 348 13.9 130,000 118,282 11,718 9.0 130,000 91.0 0905 REPROGRAPHIC SERVICES 349 0 349 100.0 4,100 44 4,056 98.9 4,100 1.1 PREPARED 7/13/12, 13:04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY --------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 6/30/2012 DEPARTMENT 02 ENGINEERING ----- ------ -- -------- -- ' - -- --- -- OBJ - - - -- MONTH -TO- DATE - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 38,958 70,984 32;026- 82.2- 447,100 460,556 13,456- 3.0- 447,100 103.0 1101 OFFICE EQUIPMENT /SUPPLIES 4,678 3,852 826 17.7 55,960 35,414 20,546 36.7 55,960 63.3 1103 OPERATING SUPPLIES 9,965 10,307 342- 3.4- 119,250 100,370 18,880 15.8 119,250 84.2 1106 SAFETY SUPPLIES 1,694 1,857 163- 9.6- 19,800 11,175 8,625 43.6 19,800 56.4 MATERIALS & SUPPLIES 16,337 16,016 321 2.0 195,010 146,959 48,051 24.6 195,010 75.4 1201 RENTS & LEASES 598 598 0 .0 7,000 6,046 954 13.6 7,000 86.4 1202 PUBLIC AGENCY FEES 424 3,875 3,451- 813.9- 5,000 4,367 633 12.7 5,000 87.3 1203 PUBLIC INFORMATION 935 .0 935 100.0 11,000 27 10,973 99.8 11,000 .2 1204 TUITION REIMBURSEMENT 3,636 0 3,636 100.0 25,500 7,053 18,447 72.3 25,500 27.7 1205 TECH TRAIN, CONF & MEETS 10,588 8,355 2,233 21.1 128,705 74,595 54,110 42.0 128,705 59.0 1206 CERTIFICATION & LICENSES 287 40 247 86.1 3,345 2,141 1,204 36.0 3,345 64.0 1208 SUBSCRIPTION /PUBLICATION 1,747 347 1,400 80.1 20,513 12,001 8,512 41.5 20,513 58.5 1209 MILEAGE REIMBURSEMENTS 159 71 88 55.3 1,490 1,196 294 19.7 1,490 80.3 1210 PUBLIC NOTICES 361 1,914 1,553- 430.2- 4,200 4,584 384- 9.1- 4,200 109.1 1211 OUTSIDE ORGANIZATION FEES 668 0 668 100.0 19,300 25,976 6,676- 34.6- 19,300 134.6 1212 EMPLOYEE MEMBERSHIPS 968 105 863 89.2 11,209 9,860 1,349 12.0 11,209 88.0 1213 MISCELLANEOUS 970 62 908 93.6 11,200 2,009 9,191 82.1 11,200 17.9 1216 PROFESSIONAL EXP REIMS 1,212 0 1,212 100.0 14,500 1,197 13,303 91.7 14,500 8.3 OTHER EXPENSES 22,553 15,367 7,186 31.9 262,962 151,052 111,910 42.6 262,962 57.4 DEPARTMENT NET EXPENSES 729,310 612,963 116,347 16.0 7,792,366 7,955,102 162,736- 2.1- 7,792,366 102.1 PREPARED 7/13/12, 13:04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 ------------------------- 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. 14,781 23,454 8,673- 58.7- 177,251 160,933 16,318 9.2 177,251 90.8 0102 SALARIES & WAGES -NON MGMT 354,103 333,104 20,999 5.9 4,248,620 4,068,901 179,719 4.2 4,248,620 95.8 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 1,119 1,119- .0 0 .0 0105 OVERTIME 24,782' 23,105 1,677 6.8 296,691 217,950 78,741 26.5 296,691 73.5 0106 STANDBY PAID 5,500 5,053 447 8.1 66,000 56,855 9,145 13.9 66,000 86.1 0110 SALARY VACANCY 14,750- 0 14,750 -100.0 177,000- 0 177,000 -100.0 177,000- .0 SALARIES & WAGES 384,416 384,716 300- .1- 4,611,562 4,505,758 105,804 2.3 4,611,562 97.7 0201 WORKERS' COMPENSATION INS 11,293 10,887 406 3.6 134,768 133,867 901 .7 134,768 99.3 0203 FEDERAL MEDICARE TAX 5,210 5,051 159 3.1 62,124 59,989 2,135 3.4 62,124 96.6 0204 MEDICAL & HEALTH INSUR 79,355 83,823 4,468- 5.6- 951,633 985,439 33,806- 3.6- 951,633 103.6 0205 RETIREMENT CONTRIBUTION 175,368 154,447 20,921. 11.9 2,103,745 1,855,541 248,204 11.8 2,103,745 88.2 0206 DEFERRED COMP. CONTRIB 23,308 22,551 757 3.2 279,047 264,557 14,490 5.2 279,047 94.8 0207 DENTAL INSURANCE 8,386 8,714 328- 3.9- 100,104 102,631 2,527- 2.5- 100,104 102.5 0208 LONG -TERM DISABILITY INS 1,278 1,118 160 12.5 14,786 13,245 1,541 10.4 14,786 89.6 0209 LIFE INSURANCE 1,894 1,717 177 9.3 22,057 20,571 1,486 6.7 22,057 93.3 0212 BENEFIT VACANCY 12,750- 0 12,750 -100.0 153,000- 0 153,000 -100.0 153,000- .0 EMPLOYEE BENEFITS 293,342 288,308 5,034 1.7 3,515,264 3,435,840 79,424 2.3 3,515,264 97.7 0250 CAPITALIZED ADM OVERHEAD 1,741- 2,132- 391 22.5- 20,881- 58,752- 37,871 181.4- 20,881 -281.4 CAPITALIZED ADM OVERHEAD 1,741- 2,132- 391 22.5- 20,881- 58,752- 37,871 181.4- 20,881 -281.4 0501 ELECTRICAL 3,125 5,150 2,025- 64.8- 37,500 19,723 17,777 47.4 37,500 52.6 0502 NATURAL GAS 337 371 34- 10.1- 4,000 6,321 2,321- 58.0- 4,000 158.0 0504 WATER 1,000 720 280 28.0 6,000 2,636 3,364 56.1 6,000 43.9 / ( 0505 TELEPHONE 3,750 3,882 132- 3.5- 45,000 45,053 53- .1- 45,000 100.1 UTILITIES 8,212 10,123 1,911- 23.3- 92,500 73,733 18,767 20.3 92,500 79.7 0601 OUTSIDE VEH /EQUIP REPAIR 10,106 4,199 5,907 58.5 121,250 79,388 41,862 34.5 121,250 65.5 0602 VEHIC /EQUIP REPAIR MAINT 7,500 11,607 4,107- 54.8- 90,000 96,124 6,124- 6:8- 90,000 106.8 0603 GENERAL REPAIRS & MAINT 174 0 174 100.0 2,000 1,729 271 13.6 2,000 86.5 0604 OUTSIDE REPAIRS & MAINT 40,083 3,116 36,967 92.2 480,600 195,521 285,079 59.3 480,600 40.7 REPAIRS & MAINTENANCE 57,863 18,922 38,941 67.3 693,850 372,762 321,088 46.3 693,850 53.7 0704 JANITORIAL & REFUSE REMOV 4,180 12,387 8,207- 196.3- 50.,050 60,628 10,578- 21.1- 50,050 121.1 0705 SPOILS REMOVAL 2,500 126 2,374 95.0 30,000 413 29,587 98.6 30,000 1.4 HAULING & DISPOSAL 6,680 12,513 5,833- 87.3- 80,050 61,041 19,009 23.7 80,050 76.3 0803 LEGAL SERVICES -STAFF 837 138 699 83.5 10,000 2,114 7,886 78.9 10,000 21.1 PROFESSIONAL & LEGAL SERV 837 - 138 699 83.5 10,000 2,114 7,886 78.9 10,000 21.1 0901 OUTSIDE SAFETY SERVICES 1,049 0 1,049 100.0 12,500 3,664 8,836 70.7 12,500 29.3 0902 TECHNICAL SERVICES 5,729 15,164 9,435- 164.7- 68,550 98,623 30,073- 43.9- 68,550 143.9 PREPARED 7/13/12, 13:04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT . PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 ' -------------------------------------------------------`---------------------------------------------------------------------------- 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 12 0 12 100.0 100 0 100 100.0 100 .0 OUTSIDE SERVICES 6,790 15,164 8,374 - 123.3- 81,150 102,287 21,137- 26.0- 81,150 126.0 1101 OFFICE EQUIPMENT /SUPPLIES. 886 1,517 631- 71.2- 10,500 10,157 343 3.3 10,500 96.7 1102 GASOLINE, OIL & FUEL 18,630 71,850 53,220- 285.7 -. 223,450 292,345 68,895- 30.8- 223,450 130.8 1103 OPERATING SUPPLIES 33,280 51,205 17,925- 53.9- 398,700 416,557 17,857- 4.5- 398,700 104.5 1106 SAFETY SUPPLIES 2,797 1,107 1,690 60.4 29,220 37,379 8,159- 27.9- 29,220 127.9 MATERIALS & SUPPLIES 55,593 125,679 70,086- 126.1- 661,870 756,438 94,568- 14.3- 661,870 114.3 1201 RENTS & LEASES 10,002 1,958 8,044 80.4 119,650 65,755 53,895 45.0 119,650 55.0 1202 PUBLIC AGENCY FEES 1,674. 3,101 1,427- 85.2- 29,250 27,718 1,532 5.2 29,250 94.8 1204 TUITION REIMBURSEMENT 87 481 394- 452.9- 1,000 1,096 96- 9.6- 1,000 109.6 1205 TECH TRAIN, CONF & MEETS 2,890 2,090 800 27.7 34,570 19,632 14,938 43.2 34,570 56.8 1206 CERTIFICATION & LICENSES 141 0 141 100.0 3,569 3,005 564 15.8 3,569 84.2 1207 CLAIMS 12 0 12 100.0 100 0 100 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 62 0 62 100.0 700 0 700 100.0 - 700 .0 1209 MILEAGE REIMBURSEMENTS 31 261 230 - 741.9- 350 669 319- 91.1- 350 191.1 1212 EMPLOYEE MEMBERSHIPS 570 0 570 100.0 6,686 4,058 2,628 39.3 6,686 60.7 1213 MISCELLANEOUS 212 348 136- 64.2- 2,500 3,331 831- 33.2- 2,500 133..2 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 3,000 0 3,000 100.0 3,000 .0 OTHER EXPENSES 15,931 8,239 7,692 48.3 201,375 125,264 76,111 37.8 201,375 62.2 DEPARTMENT NET EXPENSES 827,923 861,670 33,747- 4.1- 9,926,740 9,376,485 550,255 5.5 9,926,740 94.5 /7 PREPARED 7/13/12, 13:04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D- RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 --- - 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. 27,832 159,083 131,251- 471.6- 333,940 430,591 96,651- 28.9- 333,940 128.9 0102 SALARIES & WAGES -NON MGMT 658,043 528,646 129,397 19.7 7,895,922 6,817,574 1,078,348 13.7 7,895,922 86.3 0103 SALARIES & WAGES -COMP ASS 0 4,400 4,400- .0 0 12,398 12,398- .0 0 .0 0105 OVERTIME 36,917 61,658 24,741- 67.0- 442,443 494,776 52,333- 11.8- 442,443 111.8 0106 STANDBY PAID 5,069 6,835 1,766- 34.8- 60,498 55,473 5,025 8.3 60,498 91.7 0110 SALARY VACANCY 27,424- 0 27,424 -100.0 329,000- 0 329,000 -100.0 329,000- ..0 SALARIES & WAGES 700,437 760,622 60,185- 8.6- 8,403,803 7,810,812 592,991 7.1 8,403,803 92.9 0201 WORKERS- COMPENSATION INS 19,857 17,579 2,278 11.5 237,745 223,980 13,765 5.8 237,745 94.2 0203 FEDERAL MEDICARE TAX 9,028 10,538 1,510- 16.7- 107,632 107,297 335 .3 107,632 99.7 0204 MEDICAL & HEALTH INSUR 135,117 121,080 14,037 10.4 1;620,678 1,507,598 113,080 7.0 1,620,678 93.0 0205 RETIREMENT CONTRIBUTION 319,243 262,603 56,640 17.7 3,830,124 3,263,293 566,831 14.8 3,830,124 85.2 0206 DEFERRED COMP. CONTRIB 41,468 38,540 2,928 7.1 496,879 453,129 43,750 8.8 496,879 91.2 0207 DENTAL INSURANCE 14,526 12,910 1,616 11.1 173,542 157,361 16,181 9.3 173,542 90.7 0208 LONG -TERM DISABILITY INS 2,197 1,760 437 19.9 25,484 21,365 4,119 '16.2 25,484 83.8 0209 LIFE INSURANCE 3,407 2,888 519 15.2 39,971 34,460 5,511 13.8 39,971 86.2 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 22,674- 0 22,674 -100.0 272,000- 0 272,000 -100.0 272,000- .0 EMPLOYEE BENEFITS 522,169 467,898 54,271 10.4 6,260,055 5,768,483 491,572 7.9 6,260,055 92.1 0250 CAPITALIZED ADM OVERHEAD 15,246- 14,255- 991- 6.5 182,391- 83,694- 98,697- 54.1 182,391- 45.9 CAPITALIZED ADM OVERHEAD 15,246- 14,255- 991- 6.5 182,391- 83,694- 98,697- 54.1 182,391- 45.9 0402 LIME 18,000 27,059 9,059- 50.3- 227,000 184,623 42,377 18.7 227,000 81.3 oJF 0403 POLYMER 41,424 75,304 33,880- 81.8- 497,000 475,032 21,968 4.4 497,000 95.6 0404 BOILER CHEMICALS 4,674 22,386 17,712- 378.9- 56,000 58,316 2,316- 4.1- 56,000 104.1 0406 OTHER CHEMICALS 8,333 15,924 7,591- 91.1- 100,000 107,754 7,754- 7.8- 100,000 107.8 0407 HYPOCHLORITE 32,587 28,405 4,182 12.8 391,000 237,039 153,961 39.4 391,000 60.6 CHEMICALS 105,018 169,078 64,060- 61.0- 1,271,000 1,062,764 208,236 16.4 1,271,000 83.6 0501 ELECTRICAL 29,174 493,671 464,497 - 592.2- 350,000 879,525 529,525- 151.3- 350,000 251.3 0502 NATURAL GAS 229,174 160,281 68,893 30.1 2,750,000 2,135,744 614,256 22.3 2,750,000 77.7 0503 LAND -FILL GAS 42,837 35,862 6,975 16.3 514,000 441,396 72,604 14.1 514,000 85.9 0504 WATER 5,424 6,396 972- 17.9- 65,000 51,791 13,209 20.3 65,000 79.7 0505 TELEPHONE 4,549 4,105 444 9.8 54,500 46,926 7,574 13.9 54,500 86.1 UTILITIES 311,158 700,315 389,157- 125.1- 3,733,500 3,555,382 178,118 4.8 3,733,500 95.2 0603 GENERAL REPAIRS & MAINT 76,506 113,155 36,649- 47.9- 917,500 941,701 24,201- 2.6- 917,500 102.6 0604 OUTSIDE REPAIRS & MAINT 93,604 57,420 36,184' 38.7 1,122,500 981,041 141,459 12.6 1,122,500 87.4 0605 COMPUTER REPAIRS & MAINT 4,598 31 4,567 99.3 55,500 33,209 22,291 40.2 55,500 59.8 REPAIRS & MAINTENANCE 174,708 170,606 4,102 2.3 2,095,500 1,955,951 139,549 6.7 2,095,500 93.3 0701 ASH REMOVAL 13,250 15,502 2,252- 17.0- 159,000 132,349 26,651 16.8 159,000 83.2 - 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 25,000 0 25,000 100.0 25,000 .0 PREPARED 7/13/12, 13:04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 -------------------------------------- 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 6,674 4,554 2,120 31.8 80,000 72,922 7,078 .8.8 80,000 91.2 0704 JANITORIAL & REFUSE REMOV 12,522 22,470 9,948- 79.4- 150,000 152,382 2,382- 1.6- 150,000 101.6 0706 HAZARDOUS WASTE DISPOSAL 924 309 615 66.6 11,000 2,600 8,400 76.4 11,000 23.6 HAULING & DISPOSAL 35,457 42,835 7,378- 20.8- 425,000 360,253 64,747 15.2 425,000 84.8 0803 LEGAL SERVICES -STAFF 4,174 484 3,690 88.4 50,000 37,690 12,310 24.6 50,000 75.4 PROFESSIONAL & LEGAL SERV 4,174 484 3,690 88.4 50,000 37,690 12,310 24.6 50,000 75.4 0901 OUTSIDE SAFETY SERVICES 1,750 2,301 551- 31.5- 21,000 2,997 18,003 85.7 21,000 14.3 0902 TECHNICAL SERVICES 90,304 352,846 262,542- 290.7- 1,082,900 1,217,816 134,916- 12.5- 1,082,900 112.5 0904 OTHER PUBLIC AGENCY SERVS 424 586 162- 38.2- 5,000 2,539 2,461 49.2 5,000 50.8 OUTSIDE SERVICES 92,478 355,733 263,255- 284'.7- 1,108,900 1,223,352 114,452- 10.3- 1,108,900 110.3 1101 OFFICEEQUIPMENT /SUPPLIES 2,261 875 1,386 61.3 27,000 19,806 7,194 26.6 27,000 73.4 1103 OPERATING SUPPLIES 4,7,680 40,757 6,923 14.5 571,500 530,393 41,107 7.2 571,500 92.8 1104 OPERATING FUEL 3,337 0 3,337 100.0 40,000 0 40,000 100.0 40,000 .0 1105 LABORATORY SUPPLIES 12,337 16,972 4,635- 37.6- 148,000 173,774 25,774- 17.4- 148,000 117.4 1106 SAFETY SUPPLIES 2,579 2,948 369- 14.3- 30,200 28,492 1,708 5.7 30,200 94.3 MATERIALS & SUPPLIES 68,194 61,552 6,642 9.7 816,700 752,465 64,235 7.9 816,700 92.1 1201 RENTS & LEASES 5,759 3,582 2,177 37.8 68,360 26,891 41,469 60.7 68,360 39.3 1202 PUBLIC AGENCY FEES 29,374 24,250 5,124 17.4 352,400 190,170 162,230 46.0 352,400 54.0 j 1204 TUITION REIMBURSEMENT 837 2,195 1,358- 162.2- 10,000 3,170 6,830 68.3 10,000 31.7 1205 TECH TRAIN, CONF & MEETS 5,036 13,616 8,580- 170.4- 61,300 58,939 2,361 3.9 61,300 96.1 1206 CERTIFICATION & LICENSES 572 248 324 56.6 6,853 8,086 1,233- 18.0- 6,853 118.0 1208 SUBSCRIPTION /PUBLICATION 437 83 354 81.0 4,925 1,222 3,703 75.2 4,925 24.8 1209 MILEAGE REIMBURSEMENTS 87 0 87 100.0 1,000• 47 953 95.3 1,000 4.7 1211 OUTSIDE ORGANIZATION FEES 19,874 0 19,874 100.0 238,400 198,892 39,508 16.6 238,400 83.4 1212 EMPLOYEE MEMBERSHIPS 946 443 503 53.2 11,000 8,970 2,030 18.5 11,000 81.5 1213 MISCELLANEOUS 384 745 361- 94.0- 4,400 1,812 2,588 58.8 4,400 41.2 1216 PROFESSIONAL EXP REIMB 987 0 987 100.0 11,800 0 11,800 100.0 11,800 .0 OTHER EXPENSES 64,293 45,162 19,131 29.8 770,438 498,199 272,239 35.3 770,438 64.7 DEPARTMENT NET EXPENSES 2,062,840 2,760,030 697,190- 33.8- 24,752,505 22,941,657 1,810,848 7.3 24,752,505 92.7 PREPARED 7/13/12, 13:04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT --- ------- PERIOD ENDING: 6/30/2012 ---- - - - - -- - ----------------------------------- 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 77,778 53,313 24,465 31.5 933,270 741,098 192,172 20.6 933,270 79.4 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 5,279 5,279- .0 0 .0 0105 OVERTIME 2,889 7,484 4,595- 159.1- 34,613 37,986 3,373- 9.7- 34,613 109.7 0106 STANDBY PAID 8,337 9,088 751- 9.0- 100,000 111,776 11,776- 11.8- 100,000 111.8 0110 SALARY VACANCY 3,087- 0 3,087 -100.0 37,000- 0 37,000 -100.0 37,000- .0 SALARIES & WAGES 85,917 69,885 16,032 18.7 1,030,883 896,139 134,744 13.1 1,030,883 86.9 0201 WORKERS' COMPENSATION INS 2,538 2,120 418 16.5 30,412 29,584 828 2.7 30,412 97.3 0203 FEDERAL MEDICARE TAX 1,019 1,036 17- 1.7- 12,206 11,698 508 4.2 12,206 95.8 0204 MEDICAL & HEALTH INSUR 13,378 9,142 4,236 31.7 160,536 133,078 27,458 17.1 160,536 .82.9 0205 RETIREMENT CONTRIBUTION 36,270 27,522 8,748 24.1 435,174 389,853 45,321 10.4 435,174 89.6 0206 DEFERRED COMP. CONTRIB 4,808 4,186 622 12.9 57,608 58,862 1,254- 2.2- 57,608 102.2 0207 DENTAL INSURANCE 1,490 1,036 454 30.5 17,759 14,428 3,331 18.8 17,759 81.2 0208 LONG -TERM DISABILITY INS 258 180 78 30.2 3,052 2,417 635 20.8 3,052 79.2 0209 LIFE INSURANCE 361 248 113 31.3 4,266 3,472 794 18.6 4,266 81.4 0211 ACCRUED COMPENSATED ASS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,500- 0 2,500 -100.0 30,000- 0 30,000 -100.0 30,000- .0 EMPLOYEE BENEFITS 57,622 45,470 12,152. 21.1 691,013 643,392 47,621 6.9 691,013 93.1 0250 CAPITALIZED ADM OVERHEAD 384- 0 384 -100.0 4,520- 0 4,520 -100.0 4,520- .0 CAPITALIZED ADM OVERHEAD 384- 0 384 -100.0 4,520- 0 4,520 -100.0 4,520- .0 0406 OTHER CHEMICALS 41,674 55,951 14,277- 34.3- 500,000 420,908 79,092 15.8 500,000 84.2 CHEMICALS 41,674 55,951 14,277- 34.3- 500,000 420,908 79,092 15.8 500,000 84.2 0501 ELECTRICAL 76,270 36,918 39,352 51.6 457,600 383,272 74,328 16.2 457,600 83.8 0504 WATER 2,500 1,361 1,139 45.6 15,000 13,748 1,252 8.3 15,000 91.7 0505 TELEPHONE 3,925 3,659 266 6.8 47,100 41,209 5,891 12.5 47,100 87.5 UTILITIES 82,695 41,938 40,757 49.3 519,700 438,229 81,471 15.7 519,700 84.3 0603 GENERAL REPAIRS & MAINT 2,674 3,269 595- 22.3- 32,000 33,361 1,361- 4.3- 32,000 104.3 0604 OUTSIDE REPAIRS & MAINT. 16,674 10,545 6,129 36.8 200,000 109,037 90,963 45.5 200,000 54.5 REPAIRS & MAINTENANCE 19,348 13,814 5,534 28.6 232,000 142,398 89,602 38.6, 232,000 61.4 0704 JANITORIAL & REFUSE REMOV 1,500 2,587 1,087- 72.5- 18,000 18,771 771- 4.3- 18,000 104.3 HAULING & DISPOSAL 1,500 2,587 1,087- 72.5- 18,000 18,771 771- 4.3- 18,000 104.3 0901 OUTSIDE SAFETY SERVICES 1,800. 0 1,800 100.0 7,500 7,788 288- 3.8- 7,500 103.8 0902 TECHNICAL SERVICES 5,174 2,340 2,834 54.8 62,000 39,744 22,256 35.9 62,000 64.1 OUTSIDE SERVICES 6,974 2,340 4,634 66.4 69,500 47,532 21,968 31.6 69,500 68.4 1103 OPERATING SUPPLIES 2,337 27,335 24,998- 69.7- 28,000 43,607 15,607- 55.7- 28,000 155.7 ,20 PREPARED 7/13/12, 13 :04:05 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 --- -------------- 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 18,000 12,091 5,909 32.8 18,000 67.2 1106 SAFETY SUPPLIES 424 1,568 1,144- 269.8- 5,000 3,679 1,321 26.4 5,000 73.6 MATERIALS & SUPPLIES 4,261 28,903 24,642 - 578.3- 51,000 59,377 8,377- 16.4- 51,000 116.4 1201 RENTS & LEASES 212 0 212 100.0 2,500 0 2,500 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,470 11,255 9,785- 665.6- 17,585 18,205 620- 3.5- 17,585 103.5 1204 TUITION REIMBURSEMENT 30 2,000 1,970- 566.7- 250 2,000- 1,750- 700.0- 250 800.0 1205 TECH TRAIN, CONF & MEETS 587 195 392 66.8 7,000 7,421 421- 6.0- 7,000 106.0 1206 CERTIFICATION & LICENSES 99 0 99 100.0 1,111 836 275 24.8 1,111 75.2 1208 SUBSCRIPTION /PUBLICATION 24 0 24 100.0 200 0 200 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 24 0 24 100.0 200 0 200 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 103 0 103 100.0 1,137 1,330 193- 17.0- 1,137 117.0 1213 MISCELLANEOUS 25 0 25 100.0 300 2 298 99.3 300 .7 OTHER EXPENSES 2,574 13,450 10,876- 422.5 -, 30,283 29,794 489 1.6 30,283 98.4 DEPARTMENT NET EXPENSES 302,181 274,338 27,843. 9.2 3,137,859 2,696,540 441,319 14.1 3,137,859 85.9 ai PREPARED 7/13/12, 13:04:45 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 OBJ -------------------------- ------- - - - - ---- -- MONTH -TO- ---- ----- -------- DATE------- - --- - - - -- -- - - - -- - ----------- -------- - - - - -- YEAR -TO- ------------------------------------- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,328 214,518 37,190- 21.0- 2,127,342 1,867,264 260,078 12.2 2,127,342 87.8 0102 SALARIES & WAGES -NON MGMT 1,816,742 1,570,202 246,540 13.6 21,798,781 19,853,268 1,945,513 8.9 21,798,781 91.1 0103 SALARIES & WAGES -COMP ASS 50,000 17,955 32,045 64.1- 600,000 629,954 29,954- 5.0- 600,000 105.0 0105 OVERTIME 80,084 104,611 24,527- 30.6- 959,028 868,106 90,922 9.5 959,02.8 90.5 0106 STANDBY PAID 18,906 20,976 2,070- 10.9- 226,498 224,104 2,394 1.1 226,498 98.9 0110 SALARY VACANCY 78,848- 0 78,848 - 100.0 946,000- 0 946,000 -100.0 946,000- .0 0150 CAPITALIZED SALARIES 276,202 206,128 70,074 25.4 3,313,357 2,419,641 893,716 27.0 3,313,357 73.0 0151 OVERTIME 15,387 1,428 13,959 90.7 183,918 51,593 132,325 71.9 183,918 28.1 0152 SALARY VACANCY 10,337- 0 10,337 -100.0 124,000- 0 124,000 -100.0 124,000- .0 SALARIES & WAGES 2,345,464 2,135,818 209,646 8.9 28,138,924 25,913,930 2,224,994 7.9 28,138,924 92.1 0201 WORKERS' COMPENSATION INS 44,229 38,632 5,597 12.7 527,283 494,160 33,123 6.3 527,283 93.7 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 65,568 35,568- 118.6- 30,000 218.6 0203 FEDERAL MEDICARE TAX 30,573 29,531 1,042 3.4 363,488 348,671 14,817 4.1 363,488 95.9 0204 MEDICAL & HEALTH INSUR 704,841 733,616 28,775- 4.1- 8,454,704 8,173,749 280,955 3.3 8,454,704 96.7 0205 RETIREMENT CONTRIBUTION 1,058,186 836,350 221,836 21.0 12,694,250 10,961,856 1,732,394 13.6 12,694,250 86.4 0206 DEFERRED COMP. CONTRIB 133,578 119,359 14,219 10.6 1,598,987 1,478,042 120,945 7.6 1,598,987 92.4 0207 DENTAL INSURANCE 77,875 74,488 3,387 4.3 931,068 885,436 45,632 4.9 931,068 95.1 0208 LONG -TERM DISABILITY INS 7;051 5,764 1,287 18.3 81,169 70,305 10,864 13.4 81,169 86.6 0209 LIFE INSURANCE - 15,657 13,116 2,541 16.2 184,133 162,611 21,522 11.7 184,133 88.3 0211 ACCRUED COMPENSATED ABS 360,000 337,579 22,421 6.2 360,000 213,907 146,093 -40.6 360,000 59.4 0212 BENEFIT VACANCY 86,696- 0 86,696 -100.0 1,040,000- 0 1,040,000 -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 2,345,294 2,188,435 156,859 6.7 .28,692,282 27,361,505 1,330,777 4.6 28,692,282 95.4 TOTAL SALARY AND BENEFITS 4,690,758 4,324,253 366,505 7.8 56,831,206 53,275,435 3,555,771 6.3 56,831,206 93.7 Z2 PREPARED 7/17/12, 8:35:01 2012 STATEMENT OF NET ASSETS _ PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2012 - ---------------------------------------------------- ----- --- --- ---- ---- -- ---- - - - --- --------------- -- 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 608,227.17 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 53,016,000.00 ACCOUNTS RECEIVABLE 3,525,531.28 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 45,782.11 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE .519,425.50 AVAD - ALHAMBRA VLY -AR 1,701,904.82 DUE FROM R/E 111,114,097.21 DUE FROM S/I .00 DUE FROM DEBT FUND 5,799,390.00 TOTAL CURRENT ASSETS 175,344,442.09 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 24,249,575.23 TOTAL NET PROPERTY, PLANT & EQUIPMENT 24,249,575.23 TOTAL ASSETS ----- --- ------ 199,594,017.32 LIABILITIES DUE TO R/E 146,913,085.27 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 3,307,358.70 - ACCOUNTS PAYABLE 670,912.57 - SALES TAX PAYABLE 322.88- z3 PREPARED 7/17/12, 8:35:01 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2012 002 SEWER CONSTRUCTION REFUNDABLE CONST BONDS 140,270.09 - UNEARNED INTEREST 11,854.80 - PROJECT RETENTION PAYABLE 377,876.21 - TOTAL LIABILITIES 151,451,207.78 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,694,370.70 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 21,448,438.84 - TOTAL FUND EQUITY 48,142,809.54 - TOTAL LIABILITIES AND FUND EQUITY 199,594,017.32 - -------------- -------------- �y PREPARED 7/13/12, 13:03:46 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 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 534,000 168,011 365,989- 68.5- 6,534,000 6,347,112 186,888- 2.9- 6,534,000 97.1 SEWER SERVICE CHARGES 534,000 168,011 365,989- 68.5- 6,534,000 6,347,112 186,888- 2.9- 6,534,000 97.1 1500 MAIN LINES INSPECTION 15,424 9,300 6,124- 39.7- 185,000 63,829 121,171- 65 -.5- 185,000 34.5 1600 PLAN REVIEW 7,087 3,930 3,157- 44.5- 85,000 33,757 51,243- 60.3- 85,000 39.7 1900 OVERTIME INSPECTION 2,000 290 1,710- 85.5- 24,000 5,207 18,793- 78.3- 24,000 21.7 2100 TV REINSPECTION 87 0 87- 100.0- 1,000 0 1,000- 100.0- 1,000 .0 3800 RECYCLED WATER 110,000 201,508 91,508 83.2 110,000 201,508 91,508 83.2 110,000 183.2 4000 FACILITIES CAPACITY FEES 364,337 431,906 67,569 18.5 4,372,000 4,552,001 180,001 4.1 4,372,000 104.1 4100 REBATES TO DISTRICT 87 0 87- 100.0- 1,000 0 1,000- 100.0- 1,000 .0 4200 PUMP ZONE FEES 46,837 13,781 33,056- 70.6- 562,000 843,898 281,898 50.2 562,000 150.2 4400 CAPACITY USE CHARGE 14,587 3,142- 17,729- 121.5- 175,000 114,444 60,556- 34.6- 175,000 65.4 4501 INTEREST INCOME 22,087 102,990- 125,077- 566.3- 265,000 232,568 32,432- 12.2- 265,000 87.8 4600 TAX REVENUE 882,000 425,879 456,121- 51.7- 6,882,000 6,653,543 228,457- 3.3- 6,882,000 96.7 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 2,549,000 2,400,000 149,000- 5.8- 2,549,000 2,400,000 149,000- 5.8- 2,549,000 94.2 6000 MISCELLANEOUS INCOME 1,674 572 1,102- 65.8- 20,000 572 19,428- 97.1- 20,000 2.9 6124 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 481,000 0 481,000- 100.0- 481,000 0 481,000 - 100.0- 481,000 .0 OTHER REVENUES 4,496,207 3,381,034 1,115,173- 24.8- 15,712,000 15,101,327 610,673- 3.9- 15,712,000 96.1 FUND TOTALS 5,030,207 3,549,045 1,481,162- 29.4- 22,246,000 21,448,439 797,561- 3.6- 22,246,000 96.4 PREPARED 7/13/12, 13:06:34 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 --------------------------------------------------------------------------------------------------------------------------------------- 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 I MONTH BUDGET REGULATORY COMPL & SAFETY . 7283 FIRE PROT SYS IMPRVMT 85,000 181,000 27,982 33 175,000 11,6,53 7 2,611 57,018 7284 TP HAZARD ID /REMEDIATION 125,000 892,000 113,230 91 5,000 6,141 123 0 11,770 7.301 TREATMENT PLANT PLANNING 100,000 1,000,000 38,608 39 1,000,000 38,608 4 27,637 61,392 8213 TP SECURITY UPGRADE 162,000 184,000 12,105 8 5,000 0 0 0 149,895 SUB -TOTAL : 472,000 2,257,000 191,925 41 1,185,000 56,402 5 30,248 280,075 ONE -TIME RENOVATION 6169 I &C PLC UPGRADES PH 2 420,000 321,000 355,235 85 80,000 94,553 118 12,142 64,765 7241 WET WEATHER BYPASS IMPS 3,320,000 2,818,000 3,268,472 98 5,000 392,491 850 4,529 51,528 7255 PRIMARY STRUCTURE DEMO 1,480,000 1,354,000 933,980 63 0 834,906 0 500,952 546,020 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 422,329 89 5,000 1,412 28 0 51,671 7277 SCB MECHANICAL ROOM 570,000 459,000 503,298 88 5,000 66,580 332 302 66,702 7281 TP ELEVATOR MODERNIZATION 561,000 677,500 492,188 88 200,000 236,490 118 8,362 68,812 7282 PERIMETER FENCING 165,000 169,000 153,554 93 150,000 117,880 79 0 11,446 7285 PRIMARY TREATMENT RENOV 1,060,000 6,540,000 319,627 30 750,000 277,982 37 12,119 740,373 7288 PIPING RENOV PH 6 2,253,000 1,145,000 1,907,271 85 1,005,000 1,735,444 173 271,075 345,729 7289 POB SEISMIC UPGRADE 190,000 1,240,000 120,118 63 5,000 113,510 270 749 69,882 7290 OUTFALL IMPROVEMENTS -PH 6 3,310,000 1,085,000 774,678 23 685,000 683,477 100 349,554 2,535,322 7291 PUMP /BLOWER SEISMIC UPGRD 347,000 2,155,000 248,807 72 1,000,000 175,075 18 3,372 98,193 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,164,800 101,473 34 50,000 29,928 60 0 198,527 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 50,476 42 750,000 - 48,759 7 4,024 69,524 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 10,271 41 0 10,271 0 319 14,729 SUB -TOTAL 14,820,000 32,353,300 9,823,559 66 4,945,000 4,946,723 100 1,167,499 4,996,441 RECURRING RENOVATION 7247 TP PROTECTIVE COATING PH4 846,000 835,000 815,570 96 725,000 678,919 94 0 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 1,235,000 735,662 77 100,000 92,461 93 9,376 214,338 7268 TP FACILITIES RENOV 200,000 166,000 191,306 96 12,000 27,550 230 1,364 8,694 7269 TP ASSET MANAGEMENT 1,184,000 856,000 624,545 53 10,000 21,305 213 0 559,455 7298 PIPING RENOVATION, PH7 75,000 0 61,029 81 0 61,029 0 4,163 13,971 SUB -TOTAL : 3,855,000 3,681,000 2,955,497 77 897,000 896,311 100 14,903 899,503 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 643,060 99 50,000 113,018 226 793 6,940 7287 TP MASTER.PLAN UPDATE 36.5,000 600,000 251,741 69 300,000' - 195,138 65 2,620 113,259 SUB -TOTAL 1,015,000 1,142,000 894,801 88 350,000 308,156 88 3,413 120,199 0 PREPARED 7/13/12, 13:06:34 PROGRAM /GM185L4 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------ TYPE TP Treatment Plant TOTAL PROJ ALLOCATED NO PROJECT TITLE BUDGET SUBSTANTIALLY COMPLETE 7248 STANDBY POWER FAC IMPRV 5,667,000 7260 SOLIDS HANDLING IMPRVS 5,520,600 7276 PIPING RENOVATIONS, PH 5 2,902,000 SUB -TOTAL 14,089,600 COMPLETED PROJECTS 7264 PRIMARY TREATMENT EXPANSN 468,085 SUB -TOTAL : 468,085 UNALLOCATED AUTHORIZATIONS 117,865 PROGRAM CONTINGENCY 157,050 Treatment Plant 34,994,600 CAPITAL IMPROVEMENT BUDGET PAGE 2 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2012 PERIOD ENDING: 6/30/2012 ------------------------------------------------------------------------------------------ TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 4,849,000 5,570,902 98 5,000 39,582- 792- 0 96,098 5,131,500 5,520,536 100 5,000 40,011 800 0 64 2,606,000 2,483,543 86 300,000 720,763 240 174,121 418,457 12,586,500 13,574,981 96 310,000 721,192 233 174,121 514,619 468,085 468,086 100 5,000 66 1 0 1- 468,085 468,086 100 5,000 66 1 0 1- 0 0 52,487,885 27,908,849 80 7,692,000 6,928,850 90 1,390,184 7,085,751 0 PREPARED 7/13/12, 13:06:34 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 1003 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ .ALLOCATED PROJECT EXPENDED EXP CIB EST- THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5900 2011 STORM DAMAGE REPAIR 20,000 122,000 9,323 47 1,000 9,323 932 532 10,677 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 5,000,000 800,520 67 500,000 453,759 91 128,168 399,480 5953 DIABLO RENOVATIONS - PH 1 2,501,000 2,345,000 2,500,122 100 1,000 284,893 489 0 878 5955 SUSPENDED PIPE SUPPORT 90,000 26,000 49,636 55 1,000 39,882 988 7,346 40,364 5973 NO ORINDA SEWER HEN PH 4 2,589,000 2,150,000 563,770 22 300,000 461,582 154 33,170 2,025,230 5976 DIABLO RENOVATIONS PH2 200,000 2,360,000 75,672 38 300,000 30,921 10 882 124,328 5982 PIPE BURST BLANKET 828,000 185,000 323,675 39 180,000 272,330 151 181 504,325 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 231,760 58 1,000 26,842 684 2,976 168,240 5989 S ORINDA SEWER REN PH5 2,907,000 2,167,800 2,893,567 100 1,800,000 2,101,990 117 202,573 13,433 5990 LAFAYETTE SEWER RENOV PH7 2,764,680 2,113,600 2,764,053 100 1,790,000 2,138,382 120 183 627 5991 P.H. SEWER RENOV PH 2 400,000 2,143,300 133,017 33 10,000 823 8 823 266,983 5992 W CREEK SEWER REN, PH 8 2,111,700 2,030,000 2,103,895 100 1,700,000 1,700,514 100 3,409 7,805 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 3,234 4 1,000 75 8 75 88,966 8401 WC SEWER RENOV PH9 2,100,000 2,103,000 569,034 27 300,000 569,034 190 59,741 1,530,966 8404 LAFAYETTE SEWER RENOV PH8 450,000 2,052,000 307,983 68 250,000 307,983 123 50,546 142,017 8405 2012 CIPP LINING PROJECT 260,000 405,000 137,650 53 350,000 137,650 39 .32,397 122,350 8411 NO.ORINDA SEWER REN. PH 5 25,000 2,064,000 7,537 30 0 7,537 0 7,537 17,463 SUB -TOTAL : 19,098,580 27,763,700 13,587,271 71 7,516,000 8,549,359 114 530,539 5,511,309 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 1,087,944 87 180,000 203,700 113 4,236 162,056 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 1,225,488 84 290,000 227,104 78 4,236 239,512 EXPANSION 5937 ALHAMBRA VALLEY ASSMT DST 200,000 1,654,000 125,524 63 150,000 1,079 1 62 74,476 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,564,000 1,337,849 93 1,000 160,147 15 7,112 109,151 5994 LAF -P HILL RD TRUNK SEWER 2,495,000 2,411,000 2,308,756 93 1,900,000 1,903,772 100 0 186,244 6499 VISTA DEL ORINDA CAD - 165,000 0 167,150 101 0 167,150 0 18,868 2,150- 8400 11 -12 DEVELOPMNT SEWERAGE 650,000 500,000 632,139 97 500,000 632,139 126 69,633 17,861 8412 PH GRAYSON CREEK TRUNK SW 100,000 3,100,000 7,887 8 500,000 7,887 2 7,887 92,113 SUB -TOTAL 5,057,000 9,229,000 4,579,305 91 3,051,000 2,872,174 94 103,562 477,695 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 500,000 775,000 470,796 94 75,000 104,135 139 10,707 29,204 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 52,585 13 0 52,585 0 4,265 349,415 0 PREPARED 7/13/12, 13:06:34 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD'12 /2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 ____________________________________________________________________________________________________ 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 8403 BUCHANAN AIR PUMP ST REPL 50,000 1,050,000 0 0 25,000 0 0 0 50,000 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 2,458 1 60,000 2,458 4 1,061 197,542 8409 PS SCADA 06M MANUAL 20,000 20,000 0 0 20,000 0 0 0 20,000 SUB -TOTAL 1,287,000 3,610,000 570,111 44 540,000 168,053 31 16,033 716,889 OTHER PROJECTS 5997 CNWS FACILITIES PLAN 178,000 100,000 170,927 96 55,000 54,324 99 2,148 7,073 SUB -TOTAL : 178,000 100,000 170,927 96 55,000 54,324 99 2,148 7,073 SUBSTANTIALLY COMPLETE 5915 CS MODELING SYS UPGRADE 656,000 580,000 597,327 91 13,000 21,617 166 2,409 58,673 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 500 0 0 19,694 SUB -TOTAL 814,900 580,000 736,533 90 13,000 22,117 170 2,409 78,367 UNALLOCATED AUTHORIZATIONS 197,970 0 PROGRAM CONTINGENCY 520,450 0 Collection System 28,618,900 42,836,700 20,869,635 73 11,465,000 11,893,131 104 658,927 7,749,265 (�D PREPARED 7/13/12, 13:06:34 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 100& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2012 TYPE GI General Improvements _ _ ____ __ _____ _______ _ ______ . 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 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 5,565,000 5,052,000 5,033,804 91 602,000 577,312 96 56,021 531,196 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 87,696 44 190,000 87,696 46 4,042 112,304 SUB -TOTAL 6,265,000 5,952,000 5,342,448 85 892,000 666,669 75 60,063 922,552 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 1,138,000 641,637 97 110,000 83,031- 76 5,963 21,363 8219 BOB IMPROVEMENTS 795,000 1,138,000 627,954 79 399,000 26,054 7 13,650 167,046 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 2,523,000 729,099 75 510,000 263,388 52 25,778 240,901 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 407,463 92 100,000 154,725 155 10,762 37,537 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 60,348 .29 70,000 14,592 21 992 149,652 8231 SEISMIC IMPS - RENTAL PROP 65,000 640,000 85,148 131 50,000 77,318 155 32,002 20,148- 8233 CSOD FACILITY IMPROVEMENT 100,000 500,000 0 0 50,000 0 0 0 100,000 9999 CAPITAL PROJECT CLEARING 0 10,000 462 0 1,000 459 46 113,524- 462 - SUB -TOTAL : 4,373,000 8,335,500 3,075,732 70 1,634,000 626,464 38 24,377- 1,297;268 SUBSTANTIALLY COMPLETE 8208 CSOD FACILITIES IMPROVEMT 14,883,000 13,654,000 14,666,716 99 2,025,000 3,098,599 153 29,688 216,284 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 197,131 22 898,930 197,131 22 0 701,799 SUB -TOTAL 15,781,930 14,552,930 14,863,847 94 2,923,930 3,295,730 113 29,688 918,083 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 587,198 0 PROGRAM CONTINGENCY 197,600 0 General Improvements 27,562,700 29,198,402 23,639,999 86 - 5,449,930 4,588,863 84 65,374 3,922,701 C 0 PREPARED 7/13/12, 13:06:34 RECYCLED WATER ZONE 1 1,041,000 CAPITAL IMPROVEMENT BUDGET 1,035,164 99' 310,000 PAGE 6 PROGRAM /GM185L4 1,251 5,836 1008 OF FISCAL YEAR ELAPSED RECYCLED WATER PLANNING 1,209,500 ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT 55,000 PERIOD ENDING: 6/30/2012 551 34,361 124,435 7261 --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water 20,000 40,000 10,084 50 5,000 0 0 0 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 6 SAFETY 7303 RW LINE COMCOL /MALTBY RPR 25,000 110,000 23,464 94 10,000 23,464 235 10,986 1,536 SUB -TOTAL 25,000 110,000 23,464 94 10,000 23,464 235 10,986 1,536 URBAN LANDSCAPING 7194 RECYCLED WATER ZONE 1 1,041,000 1,348,000 1,035,164 99' 310,000 76,630 25 1,251 5,836 7259 RECYCLED WATER PLANNING 1,209,500 1,252,000 1,085,065 90 55,000 302,970 551 34,361 124,435 7261 RW CATHODIC PROTECTION 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 250,000 250,276 89 60,000 50,898 85 3,411 29,724 7299 CONCORD LANDSCAPE PROJECT 540,000 60,000 265,204 49 20,000 265,204 326 85,179 274,796 7300 REFINERY RECYCLED WATER 150,000 500,000 6,073 4 100,000 6,073 6 6,073 143,927 SUB -TOTAL 3,240,500 3,450,000 2,651,866 82 550,000 701,775 128 130,275 588,634 UNALLOCATED AUTHORIZATIONS 3,050,000 0 PROGRAM CONTINGENCY 0 0 Recycled Water 6,315,500 3,560,000 2,675,330 42 560,000 725,239 130 141,261 3,640,170 3 / GRAND TOTAL 97,491,700 128,082,987 75,093,813 0 25,166,930 24,136,083 0 2,255,746 22,397,887 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE, 2012 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2012 was 0.358 %. (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 0.4478 %. (5) The market value of the portfolio on June 30, 2012 was $53,077,959.10. 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. az 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 CUMULATIV 519 State of Calif. LAIF 8186 -2/90 -- (1) 36,500,000 39,500,000 0 36,500,000 36,581,872.19 11,563.89 100,572.75 112,136.E (3,000,000) 887 UBS YCD 12/20/11 06118/12 0.805 0 5,000,000 (5,000,000) 0 0.00 1,900.70 18,336.11 20,236.E 888 RABO BANK YCD 03/05/12 08/01/12 0.470 5,001,599 5,000,000 5,000,000 5,001,097.50 2,245.13 6,585.72 8,830.E 889 UBS Comm Pa 03/21/12 09121112 0.718 4,499,497 4,516,000 4,516,000 4,502,110.44 2,690.78 6,457.88 9,148.E 890 RABO BANK Comm Pa 04/18/12 10/17/12 0.501 2,992,417 3,000,000 3,000,000 2,994,207.37 1,250.00 1,833.34 3,083.3 891 UBS YCD 06/18/12 12117/12 0.690 4,000,000 0 4,000,000 4,000,000 3,998,671.60 1,073.33 0.00 1,073.3 4,000,000 (4) 52,993,512 57,016,000 (8,000,000) 53.016,000 53,077,959.10 20,723.83 133,785.80 154,509.E (3) (5) (6) 54,651.89 54,651.E 20.723.83 188,437.69 209.161.5 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2012 was 0.358 %. (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 0.4478 %. (5) The market value of the portfolio on June 30, 2012 was $53,077,959.10. 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. az PREPARED 7/17/12, 8:35:01 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2012 ----------`------------------------------------------------------------------------------------------------------------------------- 003 SELF - INSURANCE CURRENT ASSETS CASH TEMPORARY INVESTMENTS ACCRUED INTEREST A/R SUBROGATION RECOVERY A/R DUE FROM R/E DUE FROM SIC DUE FROM DEBT FUND TOTAL ASSETS LIABILITIES DUE TO R/E DUE TO SIC DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE GASB10 ACTUARIAL RESERVE UNEARNED INTEREST UNAMORTIZED DISCOUNT TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 46,624.24 4,500,000.00 4,068.49 .00 1,034,140.56 29,527.26 .00 618,990.23- .00 .00 5,352.91- .00 1,000,000.00- .00 .00 .00 .00 2,400,000.00 - 1,342,208.20- .00 648,164.83 895,974.04- -------- - - - - -- 5,614,360.55 - ------ - - - - - -- -------------- 1,624,343.14- 3.990.017.41- -------------- 5,614,360.55- -------------- -------------- 33 PREPARED 07/13/12, 13:07:00 PROGRAM SELFREV CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE REVENUE REPORT ACCOUNTING PAGE 1 PERIOD 12/2012 PERIOD ENDING: 06/30/2012 ACCOUNT DESCRIPTION - - - - -- BUDGET MONTH -TO -DATE Actual -- - - - - -- Variance - - - - -- Budget YEAR -TO -DATE Actual -- - - - - - - Variance & ANNUAL BUDGET & 4501 INTEREST 350 765 415 118.57 4,200 4,140 60- 1.43- 4,200 98.57 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 1,660 1,660 .00 0 .00 7401 CONTRIBUTION FROM O &M 0 0 0 .00 0 0 0 .00 0 .00 * 4501 SUB -FUND A INTEREST 350 837 765 1,835 415 118.57 998 119.24 4,200 10,000 5,800 9,934 1,600 66- 38.10 .66- 4,200 10,000 138.10 99.34 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O &M 0 0 0 .00 0 0 0 .00 0 .00 * 4501 SUB -FUND B INTEREST 837 487 1,835 998 998 119.24 511 104.93 10,000 5,800 9,934 $,362 66- 438- .66- 7.55- 10,000 5,800 99.34 92.45 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O &M 0 0 0 .00 850,000 850,000 0 .00 850,000 100.00 7501 INSURANCE RECOVERY - HHW 25,000 24,878 122- .49- 25,000 24,878 122- .49- 25,000 99.51 * SUB -FUND C ------ 25,487 - - - - -- 25,875 ------- - - - - -- ------ 388 1.52 - - - - -- --- - - - - -- ------ 880,800 880,240 560- .06- 880,800 99.94. 26,674 28,475 1,801 6.75 - - - - -- 895,000 ------ - - - - -- ---- 895,974 -- - - - --- 974 -- - - - - - -- .11 ------ - - - - -- -- 895,000 - ------ 100.11 o PREPARED 07/13/12, 13:06:56 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 12/2012 PERIOD ENDING: 06/30/2012 - - -- MONTH -TO -DATE - - - - -- - -- YEAR -TO -DATE ------ ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance & Budget Actual Variance t BUDGET t 1420 LOSSES 20,837 4,979 15,858 76.11 250,000 72,606 177,394 70.96 250,000 29.04 1421 LEGAL SERVICES 2,087 1,317 770 36.90 25,000 92,937 67,937- 271.75- 25,000 371.75 1422 TECHNICAL SERVICES 7,087 516 6,571 92.72 85,000 13,089 71,911 84.60 85,000 15.40 * SUB -FUND A 30,011 6,812 23,199 77.30 360,000 178,632 181,368 50.38 360,000 49.62 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 4,174 4,002 172 4.12 50,000 42,712 7,288 14.58 50,000 85.42 1422 TECHNICAL SERVICES 1,674 0 1,674 100.00 20,000 1,713 18,287 91.44 20,000 8.57 * SUB -FUND B 5,848 4,002 1,846 31.57 70,000 44,425 25,575 36.54 70,000 63.46 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 5,000 2,052 2,948 58.96 10,000 6,338 3,662 36.62 10,000 63.38 1422 TECHNICAL SERVICES 424 0 424 100.00 5,000 0 5,000 100.00 5,000 .00 1423 LIABILITY INSURANCE 0 0 0 .00 415,000 337,140 77,860 18.76 415,000 81.24 1424 PROPERTY INSURANCE 0 0 0 .00 118,500 81,629 36,871 31.11 118,500 68.89 1425 INSURANCE CONSULTING SVS 0 0 0 .00 0 0 0 .00 0 .00 1426 CLAIMS ADJUSTMENT 1,000 0 1,000 100.00 1,000 0 1,000 100.00 1,000 .00 * SUB -FUND C 6,424 __ __ 2,052 _______ __ _ ___ 4,372 68.06 549,500 425,107 124,393 22.64- 549,500 77.36 42,283 ______ 12,866 - __ ____ 29,417 _________ ___ ___ 69.57 ______ 979,500 ____________ ____ 648,165 __ ____ __ 331,335 __ _ ___ ___ 33.83 _____ ___ _ _ __ _ ________ 979,500 66.17 3s CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JUNE, 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 4,510,093.83 1,324.11 15,840.76 17,164.87 (3) 4,500,000 4,500,000 0 4,500,000 4,510,093.83 1,324.11 15,840.76 17,164.87 (2) 231.98 231.98 1,324.11 16, 072.74 17, 396.85 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2012 was 0.358 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. 03C (3) The weighted average yield of the total Self- Insurance portfolio is 0.358 %. (4) The market value of the portfolio on June, 2012 was $4,510,093.83. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 7/17/12, 8:35:01 '2012 STATEMENT OF NET ASSETS .PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 12/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 334,991.97 REVENUE BOND RESERVE CASH 334,395.00 ACCRUED INTEREST A/R .00 DUE FROM R/E 49,202,843.87 DUE FROM SIC 3,307,358.70 DUE FROM S/I .00 - TOTAL ASSETS 58,592,089.54 LIABILITIES DUE TO R/E 187,119.25 - DUE TO SIC 5,799,390.00 - 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 - 754,196.67- DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES ------ - -- - 54,967,944.13 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,919,374.59 REVENUE SUMMARY 5,543,520.00 - TOTAL FUND EQUITY 3,624,145.41 - TOTAL LIABILITIES AND FUND EQUITY 58,592,089.54- 0 PREPARED 07/13/12, 13:07:52 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: 06/30/2012 PAGE 1 ACCOUNTING PERIOD 12/2012 - - - -- 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 .o0 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 106,965 108,965 .00 217,630 220,430 2,800 1.29 217,630 101.29 0 0 0 .00 5,323,090 5,323,090 0 .00 5,323,090 100.00 0 108,965 108,965 .00 5,540,720 5,543,520 2,800 .05 5,540,720 100.05 ---- -- - - - - -- 0 ---- --- - - - - -- ------ 108,965 - - - - -- --- 108,965 - - - - -- ------ .00 - - - - -- 5,540,720 ----- ---- - -- ------------ 5,543,520 --- 2,800 - - ---- .05 ------ ---- -- 5,540,720 --- - - ---- 100.05 PREPARED 07/13/12, 13:07:48 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: 06/30/2012 PAGE 1 ACCOUNTING PERIOD 12/2012 - - - - -- MONTH -.TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance 8 Budget Actual Variance BUDGET B 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 30,773 100.00 634,970 634,971 1- .00 1,888,601 1,888,601 0 .00 1,888,601 100.00 634,970 634,971 1- .00 1,919,374 1,919,375 1- .00 - - ---- 1,919,374 ------ - - - - -- 100.00 --- - - ---- ------ - - - - -- 634,970 --- ---- - - - - -- ------ 634,971 - - - - -- --- 1- - - - --- .00 ------ - - - - -- 1,919,374 ------ - - - - -- ------ 1,919,375 - - - - -- --- 1- .00 1,919,374 100.00 39