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08.a. Receive adjusted Period 13 Operations and Maintenance June 2012 Year-End Financial Statements and Investment Reports
3-a. Central Contra Costa Sanitary District August 15, 2012 TO: BOARD OF DIRECTORS VIA: ANN FARRELL, GENERAL MANAG FROM: THEA VASSALLO, FINANCE MANAGER SUBJECT: PRE -AUDIT (PERIOD 13) JUNE 2012 FINANCIAL STATEMENTS Several entries were made to the June 2012 financials statements in preparation for the upcoming year -end audit. The attached reports contain the final results that will be submitted to the external auditors. Please focus on the year -to -date information as the figures in the month -to -date columns only reflect adjustments made in the pre -audit period 13. The following reports are provided: - Final FY 2011 -12 Variances and Financial Statement Summary - Spreadsheets showing differences between Issued Period 12 and Period 13 June pre -audit financial statements - Statement of Net Assets (Balance Sheets) - Revenue Summaries - Expense at District Level - Expense at Department Level - Salary and Benefit Reports - Capital Improvement Budget Reports - Temporary Investments The District's external auditors may choose to propose audit adjustments if significant, which will be reflected in the official audited financial statements. There are three potential audit entries that we are aware of: Permit Counter collections for prior years based on the current review of open permits Accrual of June 2012 legal bill for Meyers, Nave, Riback, Silver Potential insurance reimbursements for Co -Gen If you have any questions, please call me at 925 335 -7740. N:WDMINSUPVWDMIN \FINANCE MANAGER \Financial Statements \Financial Statements Period 13 2012.doc CENTRAL CONTRA COSTA SANITARY DISTRICT FINAL FY 2012 August 22, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels for fiscal year ending June, 2012: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Labor Charges 47,271,609 45,562,443 1,709,166 Wages and benefits expenses lower due to vacancies as a result of retirements. Chemicals 1,771,000 1,565,344 205,656 Lower expense due to a favorable rebid of the hypochlorite contract, and a reduced usage of chemicals for the pump stations as a result of mild weather conditions. Repairs & Maintenance 3,528,761 3,068,602 460,159 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 2,917,700 3,411,884 (494,184) Unfavorable variance is due to temporary services expense for Environmental Services, POD Mechanical division, CSO and Finance. Payments to Carollo for $203K for March cogen incident is unbudgeted. Expenses for the Suisun Bay study exceeded budget by over $200K. Negative variance is partially offset by savings of $250K for a training video for POD Operations division budgeted for but unspent this fiscal year. Other Expenses 1,872,318 1,484,599 387,719 Prop 218 notification budgeted for the year will not be spent, resulting in a favorable variance. Savings from Pipeline newsletter printing expense as a result of a low bid. Technical Training, Conferences and Meetings expense lower due to not attending some of the budgeted conferences. Additional positive variance due to savings in tuition and professional expense reimbursements. CENTRAL CONTRA COSTA SANITARY DISTRICT FINAL FY 2012 August 30, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING r 1 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 Tax Revenue Alhambra Vly Assessments Favorable /(Unfavorable) Budgeted Actual Variance Explanation 6,534,000 6,346,975 (187,025) 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;372,000 4,552,001 180,001 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. 6,882,000 6,367,268 (514,732) Final year -end allocations of tax to Debt Service Fund. 481,000 0 (481,000) No new AVAD participants this FY. FINANCIAL STATEMENT SUMMARY Prepared by: T. Smithey Period 13 - June, 2012 YEAR -TO -DATE Actual Budget Variance O & M Revenue 63,139 62,199 940 1.5% Jun -12 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance — 0 & M Expenses 6,899 5,540 (1,359) 64,351 66,541 2,190 - 24.5% 3.3% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 1,709 Directors Fees & Expenses 78 Chemicals 206 Utilities 18 Repairs & Maintenance 460 Hauling & Disposal 79 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Other Expenses 388 2,938 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (147) Outside Services (494) Materials & Supplies (106) Self- insurance Expense 0 Other Expenses 0 2,191 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of June, 2012 was 0.358 %. YEAR -TO -DATE Sewer Construction Revenue 21,495 Expense 24,757 Over /Under (3,262) CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS OPERATIONS AND MAINTENANCE (RUNNING EXPENSE FUND) PRELIMINARY JUNE 30, 2012 ISSUED ON 07/13/12 TO PRE -AUDIT JUNE 2012 ISSUED ON 08/7/12 Month of June Results PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: final billing adjustments (Concord, HHW, Recycled H2O and all other) June 2012 issued 07113112 June 2012 issued 08107112 Interest Income (Interest earned on the balance left from Prefunding to CCCERA) 59,691 All Other PERIOD 12 PERIOD 13 VARIANCE Operations & Maintenance PERIOD 13 EXPENSE ADJUSTMENTS: Additional Expense Accruals & Adjustments: REVENUE: $ 61,912,588 $ 63,138,524 $ 1,225,936 <a> EXPENSE: Chemicals & Utilities 327,881 All Other Accounts (Mainly Public Agency Fees) ADMIN $ 20,559,073 20,631,971 $ 72,898 ENG Hauling & Disposal 7,955,102 8,023,225 Professional & Legal Services 68,123 CSO 9,376,485 9,281,886 (94,599) POD 22,941,657 23,708,322 766,665 PS 2,696,540 2 705 489 8,949 TOTAL $ 63 528,857 $ 64,350,893 $ 822,036 <b> REVENUE OVER EXPENSE $ (1,616,269) $ (1,212,369) $ 403,900 Variance Explanations PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: final billing adjustments (Concord, HHW, Recycled H2O and all other) $ 1,167,209 Interest Income (Interest earned on the balance left from Prefunding to CCCERA) 59,691 All Other (964) $ 1,225,936 <a> PERIOD 13 EXPENSE ADJUSTMENTS: Additional Expense Accruals & Adjustments: Salary and Benefits (Workers' Comp Dividends and GASB45 OPEB Adjustment) $ (708,958) Outside Services 410,624 Chemicals & Utilities 327,881 All Other Accounts (Mainly Public Agency Fees) 262,637 Repairs & Maintenance 253,562 Materials & Supplies 110,738 Hauling & Disposal 103,279 Professional & Legal Services 62,273 $ 822,036 <b> O &M Year -To -Date Bottom -line Results See detail on Budget to Actual Results page PERIOD 12 PERIOD 13 Budgeted Revenue over Expense $ (4,341,955) $ (4,341,955) Actual Revenue over Expense . $ (1,616,269) $ (1,212,369) riance - Budget to Actual $ 2,725,686 $ 3,129,586 Favorable Savings from Budget The six -month review and 10 -year financial plan projected revenue over expense to be -$2.6 million, which differs from actual Period 13 results of -$1.2 million. This results in a favorable variance of $1.4 million 8/22/20124:12 PM N:IA000UNTING \GMTEMP1 Tinancials and Closing \Per 12 to Per 13 2012.xls CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS SEWER CONSTRUCTION FUND PRELIMINARY JUNE 30, 2012 ISSUED ON 07/13/12 TO PRE -AUDIT JUNE 2012 ISSUED ON 08/7/12 Variance Explanations June 2012 issued 07113112 June 2012 issued 08107112 Adjust Concord Capital Bill accrual from Period 12 PERIOD 12 PERIOD 13 VARIANCE Sewer Construction Fund (137) $ 46,098 <a> REVENUE: $ 21,448,439 $ 21,494,537 $ 46,098 <a> CAPITAL EXPENDITURES: $ 24,136,083 $ 24,757,084 $ 621,001 <b> REVENUE OVER EXPENDITURE $ (2,687,644) $ (3,262,547) $ (574,903) Variance Explanations PERIOD 13 REVENUE ADJUSTMENTS: Adjust Concord Capital Bill accrual from Period 12 $ 332,510 Tax Revenue Adjustment (286,275) All Other (137) $ 46,098 <a> PERIOD 13 EXPENSE ADJUSTMENTS: All Other Project Charges: TP Projects 95,100 CS Projects 454,884 GI Projects 51,041 RW Projects 19,976 $ 621,001 <b> Budgeted Revenue over Expense Actual Revenue over Expense riance - Budget to Actual Capital Year -To -Date Bottom -line Results See detail on Budget to Actual Results page PERIOD 12 (3,668,000) $ PERIOD 13 (3,668,000) $ (2,687,644) $ (3,262,547) $ 980,356 $ 405,453 Favorable Savings from Budget The mid -year status report and 10 -year plan projected revenue over expense to be -$5.4 million, which differs from actual Period 13 results of - $3.3 million. This results in a favorable variance of $405,453 8/22/20124:12 PM N:\A000UNTING\GMTEMP1 \Financials and Closing \Per 12 to Per 13 2012.xls PREPARED 8/06/12, 15:26:20 2012 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 61- 40112, 001 RUNNING EXPENSE -------------------------------------------------------------------------------------------------------------- ----- ------- ---- - -- - -- CURRENT ASSETS CASH 17,114,719.91 792,372.52 PETTY CASH ACCUM DEPR - INTANGIBLE 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 12,055,431.23 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 1,492,269.95 SUPPLIES & MATERIAL INV 2,007,445.16 DUE FROM S/C 146,913,222.55 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 2,463,834.00 ACCUM DEPR - INTANGIBLE 88,247.07 - BUILDINGS 34,477,123.95 ACC DEPR - BUILDINGS 7,019,733.45 - TREATMENT PLANT 292,432,883.06 ACC DEPR- TREATMENT PLANT 170,703,543.24 - PUMPING STATIONS 54,412,729.93 ACC DEPR- PUMPING STATIONS 22,167,741.64 - SEWAGE COLLECTION FACIL 303,854,762.23 OUTFALL SEWERS 8,518,442.72 FURNITURE & EQUIPMENT 14,031,565.16 ACC DEPR -FURN & EQUIP 10,818,660.51 - VEHICLES 6,010,774.62 ACC DEPR- VEHICLES 4,060,686.37 - RECY WATER INFRASTRUCTURE 13,335,295.00 ACCUM DEPRC -RECY WATER 5,362,386.54 - ACC DEPR- SEWAGE COL SYS 48,955,469.74 - ACC DEPR- OUTFALL 2,880,324.60 - CONTRIBUTED SEWER LINES 149,734,056.89 ACC DEPR - CONTRIB ASSETS 49,109,343.96 - CONSTRUCTION IN PROGRESS 22,469,693.66 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 111,413,134.14- 165,201,150.08 597,689,744.01 -------- - - - - -- 762,890,894.09 - ------- - - - - -- -------------- 0 PREPARED 8/06/12, 15:26:20 2012 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4113olil ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE --------------------------------------------------------------------------------------------------------- --- ------------------ - - -- -- DUE TO S/I 1,034,140.56 - DUE TO DEBT FUND 49,202,843.87 - ACCOUNTS PAYABLE 2,078,794.79 - SALES TAX PAYABLE 3,684.93 - ACCRUED WAGES PAYABLE 825,903.36 - 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 .00 WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,922.45 - HEALTH NET .00 OCCUPATIONAL HEALTH 3.69 - DISABILITY INS 59.17 - LIFE INS 96.64 - DELTA DENTAL 325.13 - POST EMP. BENEFIT -OPEB 1,263,541.90 CAFETERIA PLAN PAYABLE 64,623.45 - PERMIT CLEARING 34.00 WORKERS' COMP INS PAYABLE .00 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 6 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 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 9,918,761.39- 64,350,873.17 63,138,524.39- 167,352,664.40- 595,538,229.69- -------------- 762,890,894.09- -------------- -------------- .02 PREPARED 8/06/12, 15:26:00 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: b /3o b)) 1,457,200- 100.0- ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE 372,575- .8- OBJ 99.2 ------ - - - --- -MONTH -TO- DATE---- --- - - - - -- ------ - -- ---- - YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT ----------------------------------------------------------------------------------------------------- TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % -------- -- -------------- ESTIMATE $ - - -- --- 2200 SEWER SVC CHARGE - COUNTER 2300 SEWER SVC CHRG - COUNTY 2400 SEWER SVC CHRG- DIRECT 2500 SEWER SVC CHRG -PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES - CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT /APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6300 PARTNERING 6400 RIGHT -OF -WAY FEES OTHER REVENUES FUND TOTALS 8,399 0 8,399- 100.0- 100,700 175,654 74,954 74.4 100,700 174.4 1,457,200 0 1,457,200- 100.0- 48,569,200 48,196,625 372,575- .8- 48,569,200 99.2 0 1,063- 1,063- .0 841,300 766,439 74,861- 8.9- 841,300 91.1 2,224- 0 2,224 100.0- 26,600- 14,871- 11,729 44.1- 26,600- 55.9 1,463,375 1,063- 1,464,438- 100.1- 49,484,600 49,123,847 360,753- .7- 49,484,600 99.3 9,852,000 1,147,389 8,704,611- 88.4- 9,852,000 10,647,389 795,389 8.1 9,852,000 108.1 9,852,000 1,147,369 8,704,611- 88.4- 9,852,000 10,647,389 795,389 8.1 9,852,000 108.1 14,087 0 14,087- 100.0- 169,000 216,454 47,454 28.1 169,000 128.1 6,087 0 6,087- 100.0- 73,000 64,014 8,986- 12.3- 73,000 87.7 1,087 0 1,087 - 100.0- 13,000 10,912 2,088- 16.1- 13,000 83.9 31,250 0 31,250- 100.0 - 375,000 425,954 50,954 13.6 375,000 113.6 174 0 174- 100.0- 2,000 2,746 746 37.3 2,000 137.3 62,500 769 61,731- 98.8- 145,000 125,916 19,084- 13.2- 145,000 86.8 26,250 0 26,250- 100.0- 105,000 118,889 13,889 13.2 105,000 113.2 674 70 604- 89.6- 8,000 8,008 8 .1 8,000 100.1 5,500 1,016- 6,516 - 118.5- 22,000 23,654 1,654 7.5 22,000 107.5 45,250 0 45,250- 100.0- 603,000 .927,169 324,169 53.8 603,000 153.8 2,000 0 2,000- 100.0- 2,000 2,468 468 23.4 .2,000 123.4 40,000 143,354- 183,354 - 458.4- 240,000 96,397 143,603- 59.8 - 240,000 40.2 1,275 0 1,275- 100.0- 15,300 20,800 5,500 35.9 15,300 135.9 30 108,000 59,691 48,309- 44.7- 108,000 182,114 74,114 68.6 108,000 168.6 0 0 0 .0 0 0 0 . 0 0 .0 0 149,629 149,629 .0 0 149,629 149,629 .0 0 .0 52,500 12,347- 64,847- 123.5- 210,000 227,219 17,219 8.2 210,000 108.2 736,805 26,067 710,738- 96.5- 769,805 789,570 19,765 2.6 769,805 102.6 0 99 99 .0 0 25,572- 25,572- .0 0 .0 0 0 0 .0 0 0 0 .0 0 .0 174 0 174- 100.0- 2,000 947 1,053- 52.7- 2,000 47.4 1,133,613 79,608 1,054,005- 93.0- 2,862,105 3,367,288 505,183 17.7 2,862,105 117.7 12,448,988 1,225,934 11,223,054- 90.2- 62,198,705 63,138,524 939,819 1.5 62,198,705 101.5 PREPARED PROGRAM CENTRAL 8/06/12, 15:26:41 /GM275L CONTRA COSTA SANITARY EXPENSE SUMMARY REPORT BY DISTRICT 100% OF YEAR LAPSED. ACCOUNTING DISTRICT PERIOD ENDING: �,130112- PAGE 1 PERIOD 13/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ 1 ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- -- - -- - -- - YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT ------------------------------------------------------------------------------------------------------------ TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % ------------------ BUDGET % --- --- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION 0202 STATE UNEMPLOYMENT INSUR 0203 MEDICARE 0204 MEDICAL AND HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS 0212 BENEFIT VACANCY 0213 OPEB CONTRIBUTION EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD TOTAL LABOR CHARGES 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 050.2 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 177,328 0 177,328 100.0 1,816,742 1 1,816,741 100.0 50,000 0 50,000 100.0 80,084 0 80,084 100.0 18,906 0 18,906 100.0 78,848- 0 78,848 -100.0 2,064,212 1 2,064,211 100.0 41,797 359,581- 401,378 960.3 0 0 0 .0 26,778 0 26,778 100.0 658,846 2,657- 661,503 100.4 932,219 0 932,219 100.0 117,962 0 117,962 100.0 72,557 85 72,472 99.9 6,179 0 6,179 100.0 14,296 0 14,296 100.0 360,000 0 360,000 100.0 86,696- 0 86,696 -100.0 0 346,806- 346,806 .0 2,143,938 708,959- 2,852,897 133.1 314,928- 0 314,928 -100.0 314,928- 0 314,928 -100.0 3,893,222 708,958- 4,602,180 118.2 5,306 0 5,306 100.0 3,837 1,268 2,569 67.0 10,211 3,467 6,744 66.0 19,354 4,735 14,619 75.5 18,000 12,922 5,078 28.2 41,424 57,090 15,666- 37.8- 4,674 0 4,674 100.0 50,007 426 49,581 99.1 32,587 11,235 21,352 65.5 146,692 81,673 65,019 44.3 116,030 43,650 72,380 62.4 230,935 158,943 71,992 31.2 42,837 41,326 1,511 3.5 9,435 0 9,435 100.0 19,284 2,289 16,995 88.1 418,521 246,208 172,313 41.2 2,127,342 21,798,781 600,000 959,028 226, 498 946,000- 24,765,649 499,034 30,000 318,949 7,903,688 11,183,955 1,412,684 868,143 71,574 168,802 360,000 1,040,000- 4,507,200 26,284,029 3,778,069- 3,778,069- 1,867,264 19,853,269 629,954 868,106 224,104 0 23,442,697 118,834 65,568 315,231 7,788,779 9,951,659 1,342,247 839,897 62,443 152,133 213,907 0 4,160,394 25,011,092 2,891,346 - 2,891,346- 47,271,609 45,562,443 63,595 66,613 46,000 23,840 122,422 63,970 232,017 154,423 227,000 197,545 497,000 532,122 56,000 58,316 600,000 529,088 391,000 248,273 1,771,000 1,565,344 934,500 1,424,225 2,771,000 2,318,968 514,000 482,722 92,000 74,562 231,100 224,587 4,542,600 4,525,064 260,078 12.2 1,945,512 8.9 29,954- 5.0- 90,922 9.5 2,394 1.1 946,000 -100.0 1,322,952 5.3 380,200 76.2 35,568- 118.6- 3,718 1.2 114,909 1.5 1,232,296 11.0 70,437 5.0 28,246 3.3 9,131 12.8 16,669 9.9 146,093 40.6 1,040,000 -100.0 346,806 7.7 1,272,937 4.8 886,723- 23.5 886,723- 23.5 1,709,166 3,018- - 22,160 58,452 77,594 29,455 35,122 - 2,316- 70, 912 142,727 205,656 2,127,342 87.8 21,798,781 91.1 600,000 105.0 959,028 90.5 226,498 98.9 946,000- .0 24,765,649 94.7 499,034 23.8 30,000 218.6 318,949 98.8 7,903,688 98.5 11,183,955 89.0 1,412,684 95.0 868,143 96.7 71,574 87.2 168,802 90.1 360,000 59.4 1,040,000- .0 4,507,200 92.3 26,284,029 95.2 3,778,069- 76.5 3,778,069- 76.5 3.6 47,271,609 96.4 4.7- 48.2 47.7 33.4 13.0 7.1- 4.1- 11.8 36.5 11.6 489,725- 52.4- 452,032 16.3 31,278 6.1 17,438 19.0 6,513 2.8 17,536 .4 63,595 104.7 46,000 51.8 122,422 52.3 232,017 66.6 227,000 87.0 497,000 107.1 56,000 104.1 600,000 88.2 391,000 63.5 1,771,000 88.4 934,500 152.4 2,771,000 83.7 514,000 93.9 92,000 81.0 231,100 97.2 4,542,600 99.6 PREPARED 8/06/12, 15:26:41 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: &13 1� ------------------------------------------------------ --------------------------------------------- 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 4,262 5,844 57.8 121,250 83,650 37,600 31.0 121,250 69.0 0602 VEHIC /EQUIP REPAIR MAINT 7,500 5,278 2,222 29.6 90,000 101,402 11,402- 12.7- 90,000 112.7 0603 GENERAL REPAIRS & MAINT 79,778 105,841 26,063- 32.7- 956,500 1,082,633 126,133- 13.2- 956,500 113.2 0604 OUTSIDE REPAIRS & MAINT. 160,778 135,493 25,285 15.7 1,926,100 1,469,554 456,546 23.7 1,926,100 76.3 0605 COMPUTER REPAIRS & MAINT 32,021 2,688 29,333 91.6 394,911 312,612 82,299 20.8 394,911 79.2 0606 REAL PROPERTY REPAIRS 3,337 0 3,337 100.0 40,000 18,751 21,249 53.1 40,000 46.9 REPAIRS & MAINTENANCE 293,520 253,562 39,958 13.6 3,528,761 3,068,602 460,159 13.0 3,528,761 87.0 0701 ASH REMOVAL 13,250 800 12,450 94.0 159,000 133,149 25,851 16.3 159,000 83.7 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 8,231 1,557- 23..3- 80,000 81,154 1,154- 1.4- 80,000 101.4 0704 JANITORIAL & REFUSE REMOV 20,713 1,383 19,330 93.3 248,050 259,669 11,619- 4.7- 248,050 104.7 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 30,000 413 29,587 98.6 30,000 1.4 0706 HAZARDOUS WASTE DISPOSAL 80,948 92,865 11,917- 14.7- 511,200 534,753 23,553- 4.6- 511,200 104.6 0707 MOBILE COLLECTION -HHW 35,000 0 35,000 100.0 35,000 0 35,000 100.0 35,000 .0 HAULING & DISPOSAL 161,172 103,279 57,893 35.9 1,088,250 1,009,138 79,112 7.3 1,088,250 92.7 0801 PROFESSIONAL SERVICES 9,815 11,653 1,838- 18.7- 117,560 137,310 19,750- 16.8- 117,560 116.8 0802 LEGAL SERVICES -BOARD 5,174 5,122 52 1.0 62,000 74,219 12,219- 19.7- 62,000 119.7 0803 LEGAL SERVICES -STAFF 37,609 45,498 7,889- 21.0- 361,100 476,468 115,368- 31.9- 361,100 131.9 PROFESSIONAL & LEGAL SERV 52,598 62,273 9,675- 18.4- 540,660 687,997 147,337- 27.3- 540,660 127.3 0 0901 OUTSIDE SAFETY SERVICES 11,273 4,545 6,728 59.7 121,000 95,698 25,302 20.9 121,000 79.11 \�1 0902 TECHNICAL SERVICES 208,223 401,460 193,237- 92.8- 2,376,850 2,891,876 515,026- 21.7- 2,376,850 121.7 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,174 1,921 1,253 39.5 318,250 276,445 41,805 13.1 318,250 86.9 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 2,698 4,139 60.5 82,000 141,449 59,449- 72.5- 82,000 172.5 OUTSIDE SERVICES 231,118 410,624 179,506- 77.7- 2,917,700 3,411,884 494,184- 16.9- 2,917,700 116.9 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 1,861 14,467 88.6 195,100 159,026 36,074 18.5 195,100 81.5 1102 GASOLINE, OIL & FUEL 18,630 33,566 14,936- 80.2- 223,450 325,_911 102,461- 45.9- 223,450 145.9 1103 OPERATING SUPPLIES 97,829 63,905 33,924 34.7 1,185,700 1,206,757 21,057- 1.8- 1,185,700 101.8 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 3,403 8,934 72.4 148,000 177,177 29,177- 19.7- 148,000 119.7 1106 SAFETY SUPPLIES 10,285 8,003 2,282 22.2 115,495 150,437 34,942- 30.3- 115,495 130.3 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 160,246 110,738 49,508 30.9 1,925,745 2,031,399 105,654- 5.5- 1,925,745 105.5 1201 RENTS & LEASES 19,969 10,685 9,284 46.5 213,110 120,557 92,553 43.4 213,110 56.6 1202 PUBLIC AGENCY FEES 33,154 237,440 204,286- 616.2- 406,735 478,667 71,932- 17.7- 406,735 117.7 1203 PUBLIC INFORMATION 32,560 49 32,511 99.8 390,500 281,229 109,271 28.0 390,500 72.0 PREPARED 8/06/12, 15:26:41 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2012 CENTRAL ----------------------------------------- CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: o/ -40/12-, OBJ ----- --- ------ ------- - - - - -- MONTH -TO- ----- ----- - DATE------- - - - - -- - - - -- ------------------------------------------------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 7,101 0 7,101 100.0 46,750 15,332 31,418 67.2 46,750 32.8 1205 TECH TRAIN, CONF & MEETS 27,529 6,180 21,349 77.6 313,625 225,356 88,269 28.1 313,625 71.9 1206 CERTIFICATION & LICENSES 1,298 85 1,213 93.5 17,178 14,767 2,411 14.0 17,178 86.0 1207 CLAIMS 1,649 0 1,649 100.0 10,100 1,844 8,256 81.7 10,100 18.3 1208 SUBSCRIPTION /PUBLICATION 2,865 217 2,648 92.4 34,148 19,413 14,735 43.2 34,148 56.8 1209 MILEAGE REIMBURSEMENTS 595 257 338 56.8 6,040 4,704 1,336 22.1 6,040 77.9 1210 PUBLIC NOTICES 429 424 5 1.2 4,950 5,715 765- 15.5- 4,950 115.5 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 1,316 1,843 58.3 38,632 32,501 6,131 15.9 38,632 84.1 1213 MISCELLANEOUS 2,782 1,258 1,524 54.8 32,350 23,600 8,750 27.0 32,350 73.0 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 163,268 257,911 94,643- 58.0- 1,872,318 1,484,599 387,719 20.7 1,872,318 79.3 NET EXPENSES 5,539,711 822,045 4,717,666 85.2 66,540,660 64,350,893 2,189,767 3.3 66,540,660 96.7 TOTAL EXPENSE 5,539,711 822,045 4,717,666 85.2 66,540,660 64,350,893 2,189,767 3.3 66,540,660 96.7 rol v PREPARED 8/07/12, 8:02:19 466,012 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) ACCOUNTING 5,288,978 PAGE PERIOD 13/2012 1 PROGRAM /GM278L 94 EMPLOYEE BENEFITS RUNNING EXPENSE 145,773- FUND 143.9 3,985,324 3,811,154 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 0 3Ult2- 293,850- --------------------------- 293,850 -100.0 3,525,881- --------------------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE -------------- ANNUAL UTILITIES ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 427,430 1 427,429 160.0 5,127,961 4,941,010 186,951 3.6 5,127,961 96.4 EMPLOYEE BENEFITS 938,394 21,208- 959,602 102.3 11,832,373 11,894,206 61,833- .5- 11,832,373 100.5 CAPITALIZED ADM OVERHEAD 3,707- 0 3,707 -100.0 96,100 44,396- 27,468- 16,928- 38.1 44,396- 61.9 DIRECTOR FEES & EXPENSES 19,354 4,735 14,619 75.5 232,017 154,423 77,594 33.4 232,017 66.6 UTILITIES 10,510 2,995- 13,505 128.5 125,900 149,736 23,836- 18.9- 125,900 118.9 REPAIRS & MAINTENANCE 32,893 2,528 30,365 92.3 403,300 282,829 120,471 29.9 403,300 70.1 PROFESSIONAL & LEGAL SERV 32,887 44,639 11,752- 35.7- 384,560 546,700 162,140- 42.2- 384,560 142.2 OUTSIDE SERVICES 85,918 35,176 50,742 5.9.1 1,211,050 1,202,709 8,341 .7 1,211,050 99.3 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 15,861 7,207 8,654 54.6 201,165 212,630 11,465- 5.7- 201,165 105.7 OTHER EXPENSES 57,917 2,817 55,100 95.1 607,260 425,196 182,064 30.0 607,260 70.0 ADMINISTRATION 1,617,457 72,900 1,544,557 95.5 20,931,190 20,631,971 299,219 1.4 20,931,190 98.6 SALARIES & WAGES 466,012 0 466,012 100.0 5,591,440 5,288,978 302,462 5.4 5,591,440 94 EMPLOYEE BENEFITS 332,411 145,773- 478,184 143.9 3,985,324 3,811,154 174,170 4.4 3,985,324 95 CAPITALIZED ADM OVERHEAD 293,850- 0 293,850 -100.0 3,525,881- 2,721,432- 804,449- 22.8 3,525,881- 77 UTILITIES 5,946 2,825 3,121 52.5 71,000 61,606 9,394 13.2 71,000 86 REPAIRS & MAINTENANCE 8,708 223 8,485 97.4 104,111 63,850 40,261 38.7 104,111 61 HAULING & DISPOSAL 117,535 92,728 24,807 21.1 565,200 558,522 6,678 1.2 565,200 98 PROFESSIONAL & LEGAL SERV 14,700 17,030 2,330- 15.9- 96,100 100,889 4,789- 5.0- 96,100 105 OUTSIDE SERVICES 38,958 89,739 50,781- 130.3- 447,100 550,296 103,196- 23.1- 447,100 123 MATERIALS & SUPPLIES 16,337 8,569 7,768 47.5 195,010 155,528 39,482 20.2 195,010 79 OTHER EXPENSES 22,553 2,782 19,771 87.7 262,962 153,834 109,128 41.5 262,962 58 ENGINEERING 729,310 68,123 661,187 90.7 7,792,366 8,023,225 230,859- 3.0- 7,792,366 103 6 6 2 8 3 8 0 1 6 O 5 �J 0 / SALARIES & WAGES 384,416 0 384,416 100.0 4,611,562 4,505,758 105,804 2.3 4,611,562 97.7 EMPLOYEE BENEFITS 293,342 194,161- 487,503 166.2 3,515,264 3,241,677 273,587 7.8 3,515,264 92.2 CAPITALIZED ADM OVERHEAD 1,741- 0 1,741 -100.0 20,881- 58,752- 37,871 181.4- 20,881 -281.4 UTILITIES 8,212 6,937 1,275 15.5 92,500 80,669 11,831 12.8 92,500 87.2 REPAIRS & MAINTENANCE 57,863 27,790 30,073 52.0 693,650 400,552 293,298 42.3 693,850 57.7 HAULING & DISPOSAL 6,680 0 6,680 100.0 80,050 61,041 19,009 23.7 80,050 76.3 PROFESSIONAL & LEGAL SERV 837 138 699 83.5 10,000 2,252 7,748 77.5 10,000 22.5 OUTSIDE SERVICES 6,790 2,046 4,744 69.9 81,150 104,333 23,183- 2B.6- 81,150 128.6 MATERIALS & SUPPLIES 55,593 58,638 3,045- 5.5- 661,870 815,074 153,204- 23.1- 661,870 123.1 OTHER EXPENSES 15,931 4,018 11,913 74.8 201,375 129,282 72,093 35.8 201,375 64.2 COLLECTION SYSTEM OPS. 827,923 94,594- 922,517 111.4 9,926,740 9,281,886 644,854 6.5 9,926,740 93.5 SALARIES & WAGES 700,437 0 700,437 100.0 8,403,803 7,810,812 592,991 7.1 8,403,803 92.9 EMPLOYEE BENEFITS 522,169 312,828- 834,997 159.9 6,260,055 5,455,653 804,402 12.8 6,260,055 87.2 CAPITALIZED ADM OVERHEAD 15,246- 0 15,246 -100.0 182,391- 83,694- 1,144,436 98,697- 126,564 54.1 10.0 182,391- 1,271,000 45.9 90.0 CHEMICALS 105,018 311,158 81,673 201,357 23,345 109,801 22.2 35.3 1,271,000 3,733,500 3,756,739 23,239- .6- 3,733,500 100.6 UTILITIES REPAIRS & MAINTENANCE 174,708 219,299 44,591- 25.5- 2,095,500 2,175,250 79,750- 3.8- 2,095,500 103.8 HAULING & DISPOSAL 35,457 10,551 24,906 70.2 425,000 37.0,804 54,196 12.8 23.7 425,000 50,000 87.2 76.3 PROFESSIONAL & LEGAL SERV 4,174 92,478 466 283,663 3,708 191,185- 88.8 206.7- 50,000 1,108,900 38,156 1,507,014 11,844 398,114- 35.9- 1,108,900 135.9 OUTSIDE SERVICES MATERIALS & SUPPLIES 68,194 34,721 33,473 49.1 816,700 787,187 29,513 3.6 816,700 96.4 OTHER EXPENSES 64,293 247,766 .183,473- 285.4- 770,438 745,965 24,473 3.2 770,438 96.8 PREPARED 8/07/12, 8:02:19 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY ------- -- -- -------- -------- --- DISTRICT PERIOD ENDING: -------- ------------- ---- --- ----- MONTH -TO- DATE------- - - - - -- ----------------------------------------------------- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,062,840 766,668 1,296,172 62.8 24,752,505 23,708,322 1,044,183 4.2 24,752,505 95.8 SALARIES & WAGES 85,917 0 85,917 100.0 1,030,883 896,139 134,744 13.1 1,030,883 86.9 EMPLOYEE BENEFITS 57,622 34,989- 92,611 160.7 691,013 608,402 82,611 12.0 691,013 88.0 CAPITALIZED ADM OVERHEAD 384- 0 384 -100.0 4,520- 0 4,520 -100.0 4,520- .0 CHEMICALS 41,674 0 41,674 100.0 500,000 420,908 79,092 15.8 500,000 84.2 UTILITIES 82,695 38,084 44,611 53.9 519,700 476,314 43,386 8.3 519,700 91.7 REPAIRS & MAINTENANCE 19,348 3,722 15,626 80.8 232,000 146,121 85,879 37.0 232,000 63.0 HAULING & DISPOSAL 1,500 0 1,500 100.0 18,000 18,771 771- 4.3- 18,000 104.3 OUTSIDE SERVICES 6,974 0 6,974 100.0 69,500 47,532 21,968 31.6 69,500 68.4 MATERIALS & SUPPLIES 4,261 1,603 2,658 62.4 51,000 60,980 9,980- 19.6- 51,000 119.6 OTHER EXPENSES 2,574 528 2,046 79.5 30,283 30,322 39- .1- 30,283 100.1 PUMP STATIONS 302,181 8,948 293,233 97.0 3,137,859 2,705,489 432,370 13.8 3,137,859 86.2 FUND TOTALS 5,539,711 822,045 4,717,666 85.2 66,540,660 64,350,893 2,189,767 3.3 66,540,660 96.7 0 PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY ------ DISTRICT PERIOD ENDING:- -- - - - - -- �3- �fIL ------- ------- --------- --------- DEPARTMENT 01 ADMINISTRATION --------------------- OBJ ------- - - - - -- MONTH -TO- DATE- ------ - - - - -- - -- ----- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 93,666 0 93,666 100.0 1,123,640 1,011,640 112,000 10.0 1,123,640 90.0 0102 SALARIES & WAGES -NON MGMT 292,042 1 292,041 100.0 3,503,921 3,256,206 247,715 7.1 3,503,921 92.9 0103 COMP ABS- ACCRUAL PAYMENTS 50,000 0 50,000 100.0 600,000 603,031 3,031- .5- 600,000 100.5 0105 OVERTIME 6,222 0 6,222 100.0 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 1 427,429 100.0 5,127,961 4,941,010 186,951 3.6 5,127,961 96.4 0201 WORKERS' COMPENSATION 2,094 16,891- 18,985 906.6 24,622 5,581 19,041 77.3 24,622 22.7 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 65,568 35,568- 118.6- 30,000 218.6 0203 MEDICARE 5,053 0 5,053 100.0 59,833 61,144 1,311- 2.2- 59,833 102.2 0204 MEDICAL AND HEALTH INSUR 354,667 307,813 46,854 13.2 4,255,355 4,489,434 234,079- 5.5- 4,255,355 105.5 0205 RETIREMENT CONTRIBUTION 183,365 0 183,365 100.0 2,199,874 2,070,150 129,724 5.9 2,199,874 94.1 0206 DEFERRED COMP. CONTRIB 21,583 0 21,583 100.0 258,072 263,997 5,925- 2.3- 258,072 102.3 0207 DENTAL INSURANCE 38,744 0 38,744 100.0 464,136 449,722 14,414 3.1 464,136 96.9 0208 LONG -TERM DISABILITY INS 1,040 0 1,040 100.0 11,831 10,848 983 8.3 11,831 91.7 0209 LIFE INSURANCE 6,272 34,676 28,404- 452.9- 74,450 103,461 29,011- 39.0- 74,450 139.0 0211 ACCRUED COMPENSATED ABS. 360,000 0 360,000 100.0 360,000 213,907 146,093 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 0 346,806- 346,806 .0 4,507,200 4,160,394 346,806 7.7 4,507,2.00 92.3 EMPLOYEE BENEFITS 938,394 21,208- 959,602 102.3 11,832,373 11,894,206 61,833- .5- 11,832,373 100.5 0250 CAPITALIZED ADM OVERHEAD 3,707- 0 3,707 -100.0 44,396- 27,468- 16,928- 38.1 44,396- 61.9 CAPITALIZED ADM OVERHEAD 3,707- 0 3,707 -100.0 44,396- 27,468- 16,928- 38.1 44,396- � 61.9 ( ��/ 0301 DIRECTOR MEETING FEES 5,306 0 5,306 100.0 63,595 66,613 3,018- 4.7- 63,595 104.7 0302 BOARD TRAINING AND CONF 3,837 1,268 2,569 67.0 46,000 23,840 22,160 48.2 46,000 51.8 0303 BOARD HEALTH BENEFITS 10,211 3,467 6,744 66.0 122,422 63,970 58,452 47.7 122,422 52.3 DIRECTOR FEES & EXPENSES 19,354 4,735 14,619 75.5 232,017 154,423 77,594 33.4 232,017 66.6 0501 ELECTRICAL 6,250 2,053 4,197 67.2 75,000 91,051 16,051- 21.4- 75,000 121.4 0502 NATURAL GAS 1,174 1,066 108 9.2 14,000 18,120 4,120- 29.4- 14,000 129.4 0504 WATER 337 0 337 100.0 4,000 4,411 411- 10.3- 4,000 110.3 0505 TELEPHONE 2,749 6,114- 8,863 322.4 32,900 36,154 3,254- 9.9- 32,900 109.9 UTILITIES 10,510 2,995 - 13,505 128.5 125,900 149,736 23,836- 18.9- 125,900 118.9 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 0 6,045 100.0 70,800 13,001 57,799 81.6 70,800 18.4 0605 COMPUTER REPAIRS & MAINT 23,087 2,528 20,559 89.1 287,500 251,077 36,423 12.7 287,500 87.3 0606 REAL PROPERTY REPAIRS 3,337 0 3,337 100.0 40,000 18,751 21,249 53.1 40,000 46.9 REPAIRS & MAINTENANCE 32,893 2,528 30,365 92.3 403,300 282,829 120,471 29.9 403,300 70.1 0801 PROFESSIONAL SERVICES 9,815 11,653 1,838- 18.7- 11.7,560 137,310 19,750- 16.8- 117,560 116.8 0802 LEGAL SERVICES -BOARD 5,174 5,122 52 1.0 62,000 74,219 12,219- 19.7- 62,000 119.7 0803 LEGAL SERVICES -STAFF 17,898 27,864 9,966- 55.7- 205,000 335,171 130,171- 63.5- 205,000 163.5 PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENgR FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: -- - - - - - - - - - ------- ------- ------ --------- - - - - - -- ---- ----- - - - - -- ��- ��1------------------------------------------- DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - -- -- YEAR -TO- DATE -------- - - - --- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ ------------------------------------------------------------------------------------------------------- --- ------------- --- ------ -- -- PROFESSIONAL 6 LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0903 DATA PROCESSING SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 0906 RECRUITMENT OUTSIDE SERVICES 1001 SELF - INSURANCE EXPENSE SELF - INSURANCE EXPENSE 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER /SHORT MATERIALS 6 SUPPLIES 1201 RENTS S LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF 6 MEETS 1206 CERTIFICATION 6 LICENSES 1207 CLAIMS 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1214 ELECTION EXPENSE 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 32,887 44,639 11,752- 35.7- 384,560 546,700 .162,140- 42.2- 384,560 142.2 6,674 4,545 2,129 31.9 80,000 81,249 1,249- 1.6- 80,000 101.6 70,907 27,933 42,974 60.6 850,400 819,936 30,464 3.6 850,400 96.4 0 0 0 .0 400 0 400 100.0 400 .0 250 0 250 100.0 183,250 153,703 29,547 16.1 183,250 83.9 1,250 0 1,250 100.0 15,000 6,372 8,628 57.5 15,000 42.5 6,837 2,698 4,139 60.5 82,000 141,449 59,449- 72.5- 82,000 172.5 85,918 35,176 50,742 59.1 1,211,050 1,202,709 8,341 .7 1,211,050 99.3 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 8,503 600 7,903 92.9 101,640 92,388 9,252 9.1 101,640 90.9 4,567 1,338 3,229 70.7 68,250 53,265 14,985 22.0 68,250 78.0 2,791 5,269 2,478- 88.8- 31,275 66,977 35,702- 114.2- 31,275 214.2 0 0 0 . 0 0 0 0 . 0 0 . 0 15,861 7,207 8,654 54.6 201,165 212,630 11,465- 5.7- 201,165 105.7 1v 3,398 0 3,398 100.0 15,600 11,180 4,420 28.3 15,600 71.7 212 0 212 100.0 2,500 768 1,732 69.3 2,500 30.7 31,625 49 31,576 99.8 379,500 281,202 98,298 25.9 379,500 74.1 2,511 0 2,511 100.0 10,000 2,013 7,987 79.9 10,000 20.1 8,428 1,990 6,438 76.4 82,050 60,579 21,471 26.2 82,050 73.8 199 0 199 100.0 2,300 614 1,686 73.3 2,300 26.7 1,637 0 1,637 100.0 10,000 1,844 8,156 81.6 10,000 18.4 595 40 555 93.3 7,810 6,013 1,797 23.0 7,810 77.0 294 0 294 100.0 3,000 2,534 466 15.5 3,000 84.5 68 0 68 100.0 750 707 43 5.7 .750 94.3 2,437 0 2,437 100.0 29,200 31,849 2,649- 9.1- 29,200 109.1 572 614 42- 7.3- 8,600 7,581 1,019 11.8 8,600 88.2 1,191 124 1,067 89.6 13,950 15,312 1,362- 9.8- 13,950 109.8 0 0 0 .0 0 0 0 .0 0 .0 4,750 0 4,750 100.0 42,000 3,000 39,000 92.9 42,000 7.1 57,917 2,817 55,100 95.1 607,260 425,196 182,064 30.0 607,260 70.0 1,617,457 72,900 1,544,557 95.5 20,931,190 20,631,971 299,219 1.4 20,931,190 98.6 PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 13012- - - -- ------------------------------------------------------ --------------------------------------- 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. 41,049 0 41,049 100.0 492,511 264,100 228,411 46.4 492,511 53.6 0102 SALARIES & WAGES -NON MGMT 434,776 0 434,776 100.0 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 0 9,274 100.0 110,881 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 0 466,012 100.0 5,591,440 5,268,978 302,462 5.4 5,591,440 94.6 0201 WORKERS' COMPENSATION INS 6,015 51,497- 57,512 956.1 71,487 17,019 54,468 76.2 71,487 23.8 0203 FEDERAL MEDICARE TAX 6,468 0 6,468 100.0 77,154 75,103 2,051 2.7 77,154 97.3 0204 MEDICAL & HEALTH INSUR 76,329 84,826- 161,155 211.1 915,486 898,877 16,609 1.8 915,486 98.2 0205 RETIREMENT CONTRIBUTION 217,973 0 217,973 100.0 2,615,038 2,372,822 242,216 9.3 2,615,038 90.7 0206 DEFERRED COMP. CONTRIB 26,795 0 26,795 100.0 321,078 301,702 19,376 6.0 321,078 94.0 0207 DENTAL INSURANCE 9,411 0 9,411 100.0 112,602 115,669 3,067- 2.7- 112,602 102.7 0208 LONG -TERM DISABILITY INS 1,406 0 1,406 100.0 16,421 14,568 1,853 11.3 16,421 88.7 0209 LIFE INSURANCE 2,362 9,450- 11,812.500.1 28,058 15,394 12,664 45.1 28,058 54.9 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 332,411 145,773- 478,184 143.9 3,985,324 3,811,154 174,170 4.4 3,985,324 95.6 0250 CAPITALIZED ADM OVERHEAD 293,850- 0 293,850 -100.0 3,525,881- 2,721,432- 804,449- 22.8 3,525,881- 77.2 CAPITALIZED ADM OVERHEAD 293,850- 0 293,850 -100:0 3,525,881- 2,721,432- 804,449- 22.8 3,525,881- 77.2 0501 ELECTRICAL 1,211 0 1,211 100.0 14,400 9,058 5,342 37.1 14,400 62.9 /I O 0502 NATURAL GAS 250 0 250 100.0 3,000 906 2,094 69.8 3,000 30.2 0504 WATER 174 0 174 100.0 2,000 1,976 24 1.2 2,000 98.8 0505 TELEPHONE 4,311 2,825 1,486 34.5 51,600 49,666 1,934 3.7 51,600 96.3 UTILITIES 5,946 2,825 3,121 52.5 71,000 61,606 9,394 13.2 71,000 86.8 0604 OUTSIDE REPAIRS & MAINT. 4,372 63 4,309 98.6 52,200 35,524 16,676 31.9 52,200 68.1 0605 COMPUTER REPAIRS & MAINT 4,336 160 4,176 96.3 51,911 28,326 23,585 45.4 51,911 54.6 REPAIRS & MAINTENANCE 8,708 223 8,485 97.4 104,111 63,850 40,261 38.7 104,111 61.3 0704 JANITORIAL & REFUSE REMOV 2,511 0 2,511 100.0 30,000 26,505 3,495 11.7 30,000 88.4 0706 HAZARDOUS WASTE DISPOSAL 80,024 92,728 12,704- 15.9- 500,200 532,017 31,817- 6.4- 500,200 106.4 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 92,728 24,807 21.1 565,200 558,522 6,678 1.2 565,200 98.8 0803 LEGAL SERVICES -STAFF 14,700 17,030 2,330- 15.9- 96,100 100,889 4,789- 5.0- 96,100 105.0 PROFESSIONAL & LEGAL SERV 14,700 17,030 2,330- 15.9- 96,100 100,889 4,789- 5.0- 96,100 105.0 0902 TECHNICAL SERVICES 36,109 89,739 53,630- 148.5- 313,000 431,970 118,970- 38.0- 313,000 138.0 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 130,000 118,282 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 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:- ----- -- -------- ---- -------- -- ---- - -- -- --- -- - - -- ( ----------------------------------------------------- DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ -- ------ YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % -------------------------------------------------------------------------------------------------------------------- ------ ---- -- -- -- OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 38,958 4,678 9, 965 1,694 16,337 598 424 935 3, 636 10,588 287 1,747 159 361 668 968 970 1,212 22,553 729,310 89,739 149 8,021 399 8,569 0 0 0 0 1,779 0 177 10 424 0 350 42 0 2,782 50,781- 130.3- 4,529 96.8 1,944 19.5 1,295 76.4 7,768 47.5 598 100.0 424 100.0 935 100.0 3,636 100.0 8,809 83.2 287 100.0 1,570 89.9 149 93.7 63- 17.5- 668 100.0 618 63.8 928 95.7 1,212 100.0 19,771 87.7 447,100 55,960 119,250 19,800 195,010 7,000 5,000 11,000 25,500 128,705 3,345 20,513 1,490 4,200 19,300 11,209 11,200 14,500 262,962 550,296 35,563 108,390 11,575 155,528 6, 046 4,367 27 7,053 76,374 2,141 12,178 1,206 5,008 25,976 10,210 2,051 1,197 153,834 68,123 661,187 90.7 7,792,366 8,023,225 103,196- 23.1- 20,397 36.4 10,860 9.1 6,225 41.5 39,482 20.2 954 13.6 633 12.7 10,973 99.8 18,447 72.3 52,331 40.7 1,204 36.0 8,335 40.6 284 19.1 808- 19.2- 6,676- 34.6- 999 8.9 9,149 81.7 13,303 91.7 109,128 41.5 447,100 123.1 55,960 63.6 119,250 90.9 19,800 58.5 195,010 79.8 7,000 86.4 5, 000 87. 3 11,000 .2 25,500 27.7 128,705 59.3 3,345 64.0 20,513 59.4 1,490 80.9 4,200 119.2 19,300 134.6 11,209 91.1 11,200 18.3 14,500 8.3 262,962 58.5 230,859- 3.0- 7,792,366 103.0 U PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY - DISTRICT PERIOD ENDING: ------------ -- -- ----- ----- -- --- -- - - -- --------- - - - - -- --- - ----- - L ----------------------------------------------------- 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 0 0102 SALARIES & WAGES -NON MGMT 354,103 0 0103 SALARIES & WAGES -COMP ABS 0 0 0105 OVERTIME 1,894 24,782 0 0106 STANDBY PAID 5,500 0 0110 SALARY VACANCY 1,741- 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 0705 SPOILS REMOVAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 384,416 0 11,293 100,614- 5,210 0 79,355 84,166- 175,368 0 23,308 0 8,386 85 1,278 0 1,894 9,466- 12,750- 0 293,342 194,161- 1,741- 0 1,741- 0 3,125 337 1,000 3,750 8,212 10,106 7,500 174 40,083 57,863 4,180 2,500 6,680 837 837 1,049 5,729 4,394 353 0 2,190 6,937 4,262 5,278 0 18,250 27,790 0 0 0 138 138 0 2,046 14,781 100.0 354,103 100.0 0 .0 24,782 100.0 5,500 100.0 14,750 -100.0 384,416 100.0 111,907 990.9 5,210 100.0 163,521 206.1 175,368 100.0 23,308 100.0 8,301 99.0 1,278 100.0 11,360 599.8 12,750-100.0 487,503 166.2 1,741 -100.0 1,741 -100.0 1,269- 40.6- 16- 4.7- 1,000 100.0 1,560 41.6 1,275 15.5 5,844 57.8 2,222 29.6 174 100.0 21,833 54.5 30,073 52.0 4,180 100.0 2,500 100.0 6,680 100.0 699 83.5 699 83.5 1,049 100.0 3, 683 64. 3 177,251 4,248,620 0 296, 691 66,000 177,000- 4,611,562 134,768 62, 124 951, 633 2,103,745 279,047 100,104 14,786 22,057 153,000- 3,515,264 20,881 - 20,881- 37,500 4,000 6, 000 45,000 92,500 121,250 90,000 2,000 480, 600 693,850 50,050 30,000 80, 050 10,000 10,000 12,500 68,550 160,933 4,068,901 1,119 217,950 56,855 0 4,505,758 33,251 59, 989 901,271 1,855,541 264,557 102,717 13,245 11,106 0 3,241,677 58,752- 58,752- 24,116 6, 674 2,636 47,243 80,669 83,650 101,402 1,729 213,771 400,552 60, 628 413 61, 041 2,252 2,252 3, 664 100,669 16,318 9.2 179,719 4.2 1,119- 0 78,741 26.5 9,145 13.9 177,000 - 100.0 105,804 2.3 101,517 75.3 2,135 3.4 50,362 5.3 248,204 11.8 14,490 5.2 2,613- 2.6- 1,541 10.4 10,951 49.6 153,000 -100.0 273,587 7.8 37,871 181.4- 37,871 181.4- 13,384 35.7 2,674- 66.9- 3,364 56.1 2,243- 5.0- 11,831 12.8 37,600 31.0 11,402- 12.7- 271 13.6 266,829 55.5 293,298 42.3 10,578- 21.1- 29,587 98.6 19,009 23.7 7,748 77.5 7,748 77.5 8,836 70.7 32,119- 46.9- 177,251 90.8 4,248,620 95.8 0 .0 296,691 73.5 66,000 86.1 177,000- .0 4,611,562 97.7 134,768 24.7 62,124 96.6 951,633 94.7 2,103,745 88.2 279,047 94.8 100,104 102.6 14,786 89.6 22,057 50.4 153,000- .0 3,515,264 92.2 20,881 -281.9 20,881 -281.4 / 3 37,500 64.3 4,000 166.9 6,000 43.9 45,000 105.0 92,500 87.2 121,250 69.0 90,000 112.7 2,000 86.5 480,600 44.5 693,850 57.7 50,050 121.1 30,000 1.4 80,050 76.3 10,000 22.5 10,000 22.5 12,500 29.3 68,550 146.9 PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD -- -------- ENDING: 6I3UI1,2- -- ---- --- -- - - -- ------------------------------------------------------ ------------------------------------------------- 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 2,046 4,744 69.9 81,150 104,333 23,183- 28.6- 81,150 128.6 1101 OFFICE EQUIPMENT /SUPPLIES 886 374 512 57.8 10,500 10,531 31- .3- 10,500 100.3 1102 GASOLINE, OIL & FUEL 18,630 33,566 14,936- 80.2- 223,450 325,911 102,461- 45.9- 223,450 145.9 1103 OPERATING SUPPLIES 33,280 24,315 8,965 26.9 398,700 440,870 42,170- 10.6- 398,700 110.6 1106 SAFETY SUPPLIES 2,797 383 2,414 86.3 29,220 37,762 8,542- 29.2 - 29,220 129.2 MATERIALS & SUPPLIES 55,593 58,638 3,045- 5.5- 661,870 815,074 153,204- 23.1- 661,870 123.1 1201 RENTS & LEASES 10,002 0 10,002 100.0 119,650 65,755 53,895 45.0 119,650 55.0 1202 PUBLIC AGENCY FEES 1,674 1,018 656 39.2 29,250 28,735 515 1.8 29,250 98.2 1204 TUITION REIMBURSEMENT 87 0 87 100.0 1,000 1,096 96- 9.6- 1,000 109.6 1205 TECH TRAIN, CONF & MEETS 2,890 1,441 1,449 50.1 34,570 21,073 13,497 39.0 34,570 61.0 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 31 210 179- 577.4- 350 880 530- 151.4- 350 251.4 1212 EMPLOYEE MEMBERSHIPS 570 352 218 38.2 6,686 4,410 2,276 34.0 6,686 66.0 1213 MISCELLANEOUS 212 997 785- 370.3- 2,500 4,328 1,828- 73.1- 2,500 173.1 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 3,000 0 3,000 100.0 3,000 .0 OTHER EXPENSES 15,931 4,018 11,913 74.8 201,375 129,282 72,093 35.8 201,375 64.2 k DEPARTMENT NET EXPENSES 827,923 94,594- 922,517 111.4 9,926,740 .9,281,886 644,854 6.5 9,926,740 93.5 PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: ------ -- -- -- -- (4:01,2 ------------------------------------------------------- ------ -- ----------- ---- -- ------ 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 0 27,832 100.0 333,940 430,591 96,651- 28.9- 333,940 128.9 0102 SALARIES & WAGES -NON MGMT 658,043 0 658,043 100.0 7,695,922 6,817,574 1,078,348 13.7 7,895,922 86.3 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 12,398 12,398- .0 0 .0 0105 OVERTIME 36,917 0 36,917 100.0 442,443 494,776 52,333- 11.8- 442,443 111.8 0106 STANDBY PAID 5,069 0 5,069 100.0 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 0 700,437 100.0 8,403,803 7,810,812 592,991 7.1 8,403,803 92.9 0201 WORKERS' COMPENSATION INS 19,857 168,344- 188,201 947.8 237,745 55,635 182,110 76.6 237,745 23.4 0203 FEDERAL MEDICARE TAX 9,028 0 9,028 100.0 107,632 107,297 335 .3 107,632 99.7 0204 MEDICAL & HEALTH INSUR 135,117 130,002- 265,119 196.2 1,620,678 1,377,595 243,083 15.0 1,620,678 85.0 0205 RETIREMENT CONTRIBUTION 319,243 0 319,243 100.0 3,830,124 3,263,293 566,831 14.8 3,830,124 85.2 0206 DEFERRED COMP. CONTRIB 41,468 0 41,468 100.0 496,879 453,129 43,750 8.8 496,879 91.2 0207 DENTAL INSURANCE 14,526 0 14,526 100.0 173,542 157,361 16,181 9.3 173,542 90.7 0208 LONG -TERM DISABILITY INS 2,197 0 2,197 100.0 25,484 21,365 4,119 16.2 25,484 83.8 0209 LIFE INSURANCE 3,407 14,482- 17,889 525.1 39,971 19,978 19,993 50.0 39,971 50.0 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 522,169 312,828- 834,997 159.9 6,260,055 5,455,653 804,402 12.8 6,260,055 87.2 0250 CAPITALIZED ADM OVERHEAD 15,246- 0 15.,246 -100.0 182,391- 83,694- 98,697- 54.1 182,391- 45.9 CAPITALIZED ADM OVERHEAD 15,246- 0 15,246 -100.0 182,391- 83,694- 98,697- 54.1 182,391- 45. 0402 LIME 18,000 12,922 5,078 28.2 227,000 197,545 29,455 13.0 227,000 87.0 0403 POLYMER 41,424 57,090 15,666- 37.8- 497,000 532,122 35,122- 7.1- 497,000 107.1 0404 BOILER CHEMICALS 4,674 0 4,674 100.0 56,000 58,316 2,316- 4.1- 56,000 104.1 0406 OTHER CHEMICALS 8,333 426 7,907 94.9 100,000 108,180 8,180- 8.2- 100,000 108.2 0407 HYPOCHLORITE 32,587 11,235 21,352 65.5 391,000 248,273 142,727 36.5 391,000 63.5 CHEMICALS 105,018 81,673 23,345 22.2 1,271,000 1,144,436 126,564 10.0 1,271,000 90.0 0501 ELECTRICAL 29,174 18 29,156 99.9 350,000 879,543 529,543- 151.3- 350,000 251.3 0502 NATURAL GAS 229,174 157,524 71,650 31.3 2,750,000 2,293,268 456,732 16.6 2,750,000 83.4 0503 LAND -FILL GAS 42,837 41,326 1,511 3.5 514,000 482,722 31,278 6.1 514,000 93.9 0504 WATER 5,424 0 5,424 100.0 65,000 51,791 13,209 20.3 65,000 79.7 0505 TELEPHONE 4,549 2,489 2,060 45.3 54,500 49,415 5,085 9.3 54,500 90.7 UTILITIES 311,158 201,357 109,801 35.3 3,733,500 3,756,739 23,239- .6- 3,733,500 100.6 0603 GENERAL REPAIRS & MAINT 76,506 102,119 25,613- 33.5- 917,500 1,043,820 126,320- 13.8- 917,500 113.8 0604 OUTSIDE REPAIRS & MAINT 93,604 117,180 23,576- 25.2- 1,122,500 1,098,221 24,279 2.2 1,122,500 97.8 0605 COMPUTER REPAIRS & MAINT 4,598 0 4,598 100.0 55,500 33,209 22,291 40.2 55,500 59.8 REPAIRS & MAINTENANCE 174,708 219,299 44,591- 25.5- 2,095,500 2,175,250 79,750- 3.8- 2,095,500 103.8 0701 ASH REMOVAL 13,250 800 12,450 94.0 159,000 133,149 25,851 16.3 159,000 83.7 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 25,000 0 25,000 100.0 25,000 .0 PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSF. FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT ------- - - - - -- PERIOD ENDING: ' (o I3yjl -2, ------------ -- -- ----- -- ----- -- --- -- -- - -- --- --- --- -------------------------------------------- ------------------ 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 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 6,674 8,231 1,557- 23.3- 80,000 81,154 1,154- 1.4- 80,000 101.4 12,522 1,383 11,139 89.0 150,000 153,765 3,765- 2.5- 150,000 102.5 924 137 787 85.2 11,000 2,736 8,264 75.1 11,000 24.9 35,457 10,551 24,906 70.2 425,000 370,804 54,196 12.8 425,000 87.2 4,174 466 3,708 88.8 50,000 38,156 11,844 23.7 50,000 76.3 4,174 466 3,708 88.8 50,000 38,156 11,844 23.7 50,000 76.3 1,750 0 1,750 100.0 21,000 2,997 18,003 85.7 21,000 14.3 90,304 281,742 191,438- 212.0- 1,082,900 1,499,557 416,657- 38.5- 1,082,900 138.5 424 1,921 1,497- 353.1- 5,000 4,460 540 10.8 5,000 89.2 92,478 283,663 191,185- 206.7- 1,108,900 1,507,014 398,114- 35.9- 1,108,900 135.9 2,261 738 1,523 67.4 27,000 20,544 6,456 23.9 27,000 76.1 47,680 28,628 19,052 40.0 571,500 559,022 12,478 2.2 571,500 97.8 3,337 0 3,337 100.0 40,000 0 40,000 100.0 40,000 .0 12,337 3,403 8,934 72.4 148,000 177,177 29,177- 19.7- 148,000 119.7 2,579 1,952 627 24.3 30,200 30,444 244- .8- 30,200 100.8 68,194 34,721 33,473 49.1 816,700 787,187 29,513 3.6 816,700 96.4 /6 5,759 10,685 4,926- 85.5- 68,360 37,576 30,784 45.0 68,360 55.0 29,374 236,422 207,048 - 704.9- 352,400 426,592 74,192- 21.1- 352,400 121.1 837 0 837 100.0 10,000 3,170 6,830 68.3 10,000 31.7 5,036 442 4,594 91.2 61,300 59,381 1,919 3.1 61,300 96.9 572 85 487 85.1 6,853 8,171 1,318- 19.2- 6,853 119.2 437 0 437 100.0 4,925 1,222 3,703 75.2 4,925 24.8 87 37 50 57.5 1,000 84 916 91.6 1,000 8.4 19,874 0 19,874 100.0 238,400 198,892 39,508 16.6 238,400 83.4 946 0 946 100.0 11,000 8,970 2,030 18.5 11,000 81.5 384 95 289 75.3 4,400 1,907 2,4,93 56.7 4,400 43.3 987 0 987 100.0 11,800 0 11,800 100.0 11,800 .0 64,293 247,766 183,473 - 285.4- 770,438 745,965 24,473 3.2 770,438 96.8 2,062,840 766,668 1,296,172 62.8 24,752,505 23,708,322 1,044,183 4.2 24,752,505 95.8 PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: -- -- ------ - GI3v'�n. - -- ----------------------------------------------------- ------- - ------ ------ --------- --------- 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 0 77,778 100.0 933,270 741,098 192,172 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 '0 2,889 100.0 34,613 37,986 3,373- 9.7- 34,613 109.7 0106 STANDBY PAID 8,337 0 8,337 100.0 100,000 111,776 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 0 85,917 100.0 1,030,883 896,139 134,744 13.1 1,030,883 86.9 0201 WORKERS' COMPENSATION INS 2,538 22,235- 24,773 976.1 30,412 7,348 23,064 75.8 30,412 24.2 0203 FEDERAL MEDICARE TAX 1,019 0 1,019 100.0 12,206 11,698 508 4.2 12,206 95.8 0204 MEDICAL & HEALTH INSUR 13,378 11,476- 24,854 185.8 160,536 121,602 38,934 24.3 160,536 75.7 0205 RETIREMENT CONTRIBUTION 36,270 0 36,270 100.0 435,174 389,853 45,321 10.4 435,174 89.6 0206 DEFERRED COMP. CONTRIB 4,808 0 4,808 100.0 57,608 58,862 1,254- 2.2- 57,608 102.2 0207 DENTAL INSURANCE 1,490 0 1,490 100.0 17,759 14,428 3,331 18.8 17,759 81.2 0208 LONG -TERM DISABILITY INS 258 0 258 100.0 3,052 2,417 635 20.8 3,052 79.2 0209 LIFE INSURANCE 361 1,278- 1,639 454.0 4,266 2,194 2,072 48.6 4,266 51.4 0211 ACCRUED COMPENSATED ABS 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 34,989- 92,611 160.7 691,013 608,402 82,611 12.0 691,013 88.0 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 0 41,674 100.0 500,000 420,908 79,092 15.8 500,000 84.2 CHEMICALS 41,674 0 41,674 100.0 500,000 420,908 79,092 15.8 500,000 84.2 0501 ELECTRICAL 76,270 37,185 39,085 51.2 457,600 420,457 37,143 8.1 457,600 91.9 0504 WATER 2,500 0 2,500 100.0 15,000 13,748 1,252 8.3 15,000 91.7 0505 TELEPHONE 3,925 899 3,026 77.1 47,100 42,109 4,991 10.6 47,100 89.4 UTILITIES 82,695 38,084 44,611 53.9 519,700 476,314 43,386 8.3 519,700 91.7 0603 GENERAL REPAIRS & MAINT 2,674 3,722 1,048- 39.2- 32,000 37,084 5,084- 15.9- 32,000 115.9 0604 OUTSIDE REPAIRS & MAINT. 16,674 0 16,674 100.0 200,000 109,037 90,963 45.5 200,000 54.5 REPAIRS & MAINTENANCE 19,348 3,722 15,626 80.8 232,000 146,121 85,879 37.0 232,000 63.0 0704 JANITORIAL & REFUSE REMOV 1,500 0 1,500 100.0 18,000 18,771 771- 4.3- 18,000 104.3 HAULING & DISPOSAL 1,500 0 1,500 100.0 16,000 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 0 5,174 100.0 62,000 39,744 22,256 35.9 62,000 64.1 OUTSIDE SERVICES 6,974 0 6,974 100.0 69,500 47,532 21,968 31.6 69,500 68.4 1103 OPERATING SUPPLIES 2,337 1,603 734 31.4 28,000 45,210 17,210- 61.5- 28,000 161.5 PREPARED 8/07/12, 8:16:10 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY ------- DISTRICT PERIOD ENDING: ------- ------ --------- --------- 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 0 424 100.0 5,000 3,679 1,321 26.4 5,000 73.6 MATERIALS & SUPPLIES 4,261 1,603 2,658 62.4 51,000 60,980 9,980- 19.6- 51,000 119.6 1201 RENTS & LEASES 212 0 212 100.0 2,500 0 2,500 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,470 0 1,470 100.0 17,585 18,205 620- 3.5- 17,585 103.5 1204 TUITION REIMBURSEMENT 30 0 30 100.0 250 2,000 1,750- 700.0- 250 800.0 1205 TECH TRAIN, CONF & MEETS 587 528 59 10.1 7,000 7,949 949- 13.6- 7,000 113.6 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 2,574 528 2,046 79.5 30,283 30,322 39- 1- 30,283 100.1 DEPARTMENT NET EXPENSES 302,181 8,948 293,233 97.0 3,137,859 2,705,489 432,370 13.8 3,137,859 86.2 m PREPARED 8/06/12, 15:27:44 WORKERS' COMPENSATION INS SALARY & BENEFITS SUMMARY REPORT BY DISTRICT 403,810 PAGE 1 PROGRAM /GM276L 0202 RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 13/2012 .0 CENTRAL CONTRA COSTA SANITARY -------------------------------- DISTRICT--------- - - - - -- - - - - -- PERIOD ENDING: Ei ----------- - - - -1� ------------------------------------------------------- 30,573 0 30,573 100.0 OBJ 348,671 ------- -- - - -- MONTH -TO- DATE------- - - - - -- - -- ----- - -- --- YEAR -TO- DATE -------- - - - - -- ANNUAL 100.4 NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE 8 BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 177,328 0 177,328 100.0 2,127,342 1,867,264 260,076 12.2 2,127,342 87.8 0102 SALARIES & WAGES -NON MGMT 1,816,742 1 1,816,741 100.0 21,798,781 19,853,269 1,945,512 8.9 21,798,781 91.1 0103 SALARIES & WAGES -COMP ABS 50,000 0 50,000 100.0 600,000 629,954 29,954- 5.0- 600,000 105.0 0105 OVERTIME 80,084 0 80,084 100.0 959,028 868,106 90,922 9.5 959,028 90.5 0106 STANDBY PAID 18,906 0 18,906 100.0 226,498 224,104 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 0 276,202 100.0 3,313,357 2,419,641 893,716 27.0 3,313,357 73.0 0151 OVERTIME 15,387 0 15,387 100.0 183,918 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 1 2,345,463 100.0 28,138,924 25,913,931 2,224,993 7.9 28,138,924 92.1 0201 WORKERS' COMPENSATION INS 44,229 359,581- 403,810 913.0 527,283 134,575 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 30,000 65,568 0203 FEDERAL MEDICARE TAX 30,573 0 30,573 100.0 363,488 348,671 0204 MEDICAL & HEALTH INSUR 704,841 2,657- 707,498 100.4 8,454,704 8,171,091 0205 RETIREMENT CONTRIBUTION 1,058,186 0 1,058,186 100.0 12,694,250 10,961,856 0206 DEFERRED COMP. CONTRIB 133,578 0 133,578 100.0 1,598,987 1,478,042 0207 DENTAL INSURANCE 77,875 85 77,790 99.9 931,068 885,522 0208 LONG -TERM DISABILITY INS 7,051 0 7,051 100.0 81,169 70,305 0209 LIFE INSURANCE 15,657 0 15,657 100.0 184,133 162,61.1 0211 ACCRUED COMPENSATED ABS 360,000 0 360,000 100.0 360,000 213,907 0212 BENEFIT VACANCY 86,696- 0 86,696 -100.0 1,040,000- 0 0213 OPEB CONTRIBUTION 0 346,806- 346,806 .0 4,507,200 4,160,394 EMPLOYEE BENEFITS TOTAL SALARY AND BENEFITS 2,345,294 4,690,758 708,959- 708,958- 3,054,253 130.2 5,399,716 115.1 392,708 74.5 35,568- 118.6- 14,817 4.1 283,613 3.4 1,732,394 13.6 120,945 7.6 45,546 4.9 10,864 13.4 21,522 11.7 146,093 40.6 1,040,000 -100.0 346,806 7.7 28,692,282 26,652,542 2,039,740 56,831,206 52,566,473 4,264,733 527,283 25.5 30,000 218.6 363,488 95.9 8,454,704 96.6 12,694,250 86.4 1,598,987 92.4 931,068 95.1 81,169 86.6 184,133 88.3 360,000 59.4 1,040,000- .0 4,507,200 92.3 7.1 28,692,282 92.9 7.5 56,631,206 92.5 �� i `�R �� PREPARED 8/06/12, 15:26:20 2012 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/3c%/) Z ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------ -- --- ---- --- --- -- ------- - - - --- CURRENT ASSETS CASH 606,821.08 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 53,016,000.00 ACCOUNTS RECEIVABLE 3,714,193.28 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 111,413,134.14 DUE FROM S/I .00 DUE FROM DEBT FUND 9,562,467.40 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS .00 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 146,913,222.55 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 3,805,901.46 - ACCOUNTS PAYABLE 1,270,279.22 - SALES TAX PAYABLE 322.88- 179,593,812.33 .00 ---- ---- - - -- -- 179,593,812.33 -------- - - -- -- -------------- -20) PREPARED 8/06/12, 15:26:20 2012 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------------- ------ ---- ----- --- -- - - --- REFUNDABLE CONST BONDS 140,270.09 - UNEARNED INTEREST 11,854.80 - PROJECT RETENTION PAYABLE 399,514.88 - TOTAL LIABILITIES 152,570,893.14- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 5,528,383.22 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 21,494,535.97 - ------------- TOTAL FUND EQUITY 27,022,919.19 - - ------ - - - - - -- TOTAL LIABILITIES AND FUND EQUITY 179,593,812.33- 0 PREPARED 8/06/12, 15:26:00 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: bj�c // Z ------------------------------------------------------------------------------------------------------------------------------------ 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 534,000 137- 534,137- 100.0- 6,534,000 6,346,975 187,025- 2.9- 6,534,000 97.1 SEWER SERVICE CHARGES 534,000 137- 534,137 - 100.0- 6,534,000 6,346,975 187,025- 2.9- 6,534,000 97.1 1500 MAIN LINES INSPECTION 1600 PLAN REVIEW 1900 OVERTIME INSPECTION 2100 TV REINSPECTION 3800 RECYCLED WATER 4000 FACILITIES CAPACITY FEES 4100 REBATES TO DISTRICT 4200 PUMP ZONE FEES 4400 CAPACITY USE CHARGE 4501 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 4800 OTHER GOVT REV -CAL TRANS 5400 OTHER GOVT REV - CONCORD 6000 MISCELLANEOUS INCOME 6124 CAD REIMBURSEMENT 6507 ALHAMBRA VLY ASSESSMENTS OTHER REVENUES FUND TOTALS 15,424 0' 15,424 - 100.0- 185,000 7,087 0 7,087 - 100.0- 85,000 2,000 0 2,000- 100.0- 24,000 87 0 87- 100.0- 1,000 110,000 143,354 33,354 30.3 110,000 364,337 0 364,337 - 100.0- 4,372,000 87 0 87- 100.0- 1,000 46,837 0 46,837 - 100.0- 562,000 14,587 0 14,587- 100.0- 175,000 22,087 0 22,087- 100.0- 265,000 882,000 286,275- 1,168,275- 132.5- 6,882,000 0 47,468 47,468 .0 0 0 0 0 .0 0 2,549,000 14.1,688 2,407,312- 94.4- 2,549,000 1,674 0 1,674 - 100.0- 20,000 0 0 0 .0 0 481,000 0 481,000- 100.0- 481,000 4,496,207 46,235 4,449,972- 99.0- 15,712,000 5,030,207 46,098 4,984,109- 99.1- 22,246,000 63,829 121,171- 65.5- 185,000 34.5 33,757 51,243- 60.3 - 85,000 39.7 5,207 18,793- 78.3- 24,000 21.7 0 1,000- 100.0- 1,000 .0 344,862 234,862 213.5 110,000 313.5 4,552,001 180,001 4.1 4,372,000 104.1 0 1,000- 100.0- 1,000 .0 843,898 281,898 50.2 562,000 150.2 114,444 60,556- 34.6- 175,000 65.4 232,568 32,432- 12.2- 265,000 87.8 6,367,268 514,732- 7.5- 6,882,000 92.5 47,468 47,468 .0 0 .0 0 0 .0 0 .0 2,541,688 7,312- .3- 2,549,000 99.7 572 19,428- 97.1- 20,000 2.9 0 0 .0 0 .0 0 481,000- 100.0- 481,000 .0 15,147,562 564,438- 3.6- 15,712,000 96.4 21,494,537 751,463- 3.4- 22,246,000 96.6 C23) PREPARED 8/06/12, 15:29:48 PROGRAM /GM185L4 CENTRAL ODNTRA COSTA SANITARY DISTRICT TYPE TP Treatment Plant PROD NO PROJECT TITLE REGULATORY C CMPL & SAFETY CAPITAL U4?ROVEM NT BUDGET 100% OF FISCAL YEAR ELAPSED PERIOD ENDING PAGE 1 ACCOUNTING PERIOD 13/2012 Le �•. • �• • ow, •a 7283 FIRE PROT SYS IMERVIC 85,000 181,000 27,982 7284 TP HAZARD ID/REMEDIATICN 125,000 892,000 113,230 7301 TREATMENT PLANT PLANNING 100,000 1,000,000 38,608 SUB -70M : 310,000 2,073,000 179,820 CNE -TIME RFN(TJATICN 5 0 130,180 7241 WET WEATHER BYPASS DIPS 3,320,000 2,818,000 3,268,472 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 422,329 7285 PRIMARY TREATMENT RENOV 1,060,000 6,540,000 332,226 7288 PIPING RENOV PH 6 2,253,000 1,145,000 1,973,458 7289 POB SEISMIC UPGRADE 190,000 1,240,000 120,118 7290 CUTFAIL II4P%7VFI4FNTS -PH 6 3,310,000 1,085,000 777,751 7291 PUMP/BlOWER SEISMIC UPGRE) 347,000 2,155,000 258,448 7292 SWTTC313EAR REFURBISH4T -P2 300,000 1,164,800 101,473 7294 SEC PROCESS IMPS 50,000 1,396,000 33,294 7295 AUX BOILER BURNER UPGRADE 120,000 855,000 50,476 7296 SEISMIC UPGRADES FOR SCB 150,000 5,055,000 127,634 7297 WET /DRY SCRUBBER REPICMT 25,000 3,915,000 854 7302 PE PROP REFURB, PH 2 25,000 0 10,271 SUB -TOTAL : 11,624,000 29,372,600 7,476,804 RECURRING RIIIOJATICN 0 0 24,146 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 527,385 7265 TP EQUIRwENT REPLACZM31T 950,000 1,235,000 735,662 7268 TP FACILITIES RENOV 200,000 166,000 191,306 7269 TP ASSET N 1,184, 000 856,000 624,545 7298 PIPING RENOWICN, PH7 75,000 0 62,294 SUB -TOTAL : 3,009,000 2,846,000 2,141,192 OTHER PRC= 7256 ALTERNATIVE ENERGY STUDY 650,000 542,000 643,060 7287 TP hg+.STER PION UPDM 365,000 600,000 251,741 SUB -TOTAL : 1,015,000 1,142,000 894,801 SUBSTANTIALLY CSI4PLEIE 127 1,265 867,808 7255 PRIMARY STRUCTURE DII43 1,480,000 1,354,000 936,314 7276 PIPING RENOVMICNS, PH 5 2,902,000 2,606,000 2,483,543 4,382,000 3,960,000 3,419,857 33 175,000 11,653 7 0 57,018 91 5,000 6,141 123 0 11,770 39 1,000,000 38,608 4 0 61,392 58 1,180,000 56,402 5 0 130,180 98 5,000 392,491 850 0 51,528 89 5,000 1,412 28 0 51,671 31 750,000 290,581 39 12,600 727,774 88 1,005,000 1,801,631 179 66,187 279,542 63 5,000 113,510 270 0 69,882 24 685,000 686,550 100 3,073 2,532,249 75 1,000,000 184,715 19 9,640 88,552 34 50,000 29,928 60 0 198,527 67 5,000 734 15 0 16,706 42 750,000 48,759 7 0 69,524 85 50,000 126,377 253 0 22,366 3 200,000 854 0 0 24,146 41 0 10,271 0 0 14,729 64 4,510,000 3,687,813 82 91,500 4,147,196 88 50,000 15,047 30 0 72,615 77 100,000 92,461 93 0 214,338 96 12,000 27,550 230 0 8,694 53 10,000 21,305 213 0 559,455 83 0 62,294 0 1,265 12,706 71 172,000 218,657 127 1,265 867,808 99 50,000 113,018 226 0 6,940 69 300,000 195,138 65 0 113,259 88 350,000 308,156 88 0 120,199 63 0 837,240 0 2,335 543,686 86 300,000 720,763 240 0 418,457 78 300,000 1,558,003 519 2,335 962,143 eLf PREPARED 8/06/12, 15:29:48 PROGRAM /CM185L4 CENTRAL CONTRA COSTA. SANITARY DISTRICT TYPE TP Treatment Plant TOTAL TOTAL PRQ7 ALLOCATED PR13JECT NO PEDJEC.T TITLE BUDGET COST EST CAPITAL IMpR94EMWr BUDGET 100% OF FISCAL YEAR ELAPSED PERIOD ENDING: &/3(V /zr PAGE 2 ACOCL1NTING PERIOD 13/2012 PROJECT PCT EXPENDED PCT EXPENDED REKkINING EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED TO DATE PTD THIS FY YEAR YTD MSLTH BUDGET O MPIETED PROJECTS 6169 I &C PLC UPGRADES PH 2 355,233 355,233 355,235 100 80,000 94,553 118 0 2- 7247 TP PROTECTIVE COATING PH4 815,570 815,570 815,570 100 725,000 678,919 94 0 0 7248 STANDBY POWER FAC IMPRV 5,570,910 5,570,910 5,570,902 100 5,000 39,582- 792- 0 8 7260 SOLIDS HANDLING IMPRVS 5,520,537 5,520,537 5,520,536 100 5,000 40,011 800 0 1 7264 PRIMARY TREATMENT EXPANSN 468,085 468,085 468,086 100 5,000 66 1 0 1- 7277 SCB MECHANICAL ROCM 503,299 503,229 503,298 100 5,000 66,580 332 0 1 7281 TP ELEVATOR MODERNIZATION 492,189 492,189 492,188 100 200,000 236,490 118 0 1 7282 PERIMETER FENCING 153,555 153,555 153,554 100 150,000 117,880 79 0 1 8213 TP SECURITY UPGRADE 12,105 12,105 12,105 100 5,000 0 0 0 0 SUB -TOTAL : 13,891,483 13,891,413 13,891,474 100 1,180,000 1,194,917 101 0 9 UNALLOCATED AL)THORIZATICNS 623,928 0 PROGRAM OGLING -ENCY 157,050 0 Treatment Plant 35,012,461 53,285,213 28,003,948 80 7,692,000 7,023,948 91 95,100 7,008,513 01?5 PREPARED 8/06/12, 15:29:48 PROGRAM /G 85L4 CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL. II4P om-mu BUDGET 100% OF FISCAL YEAR ELAPSED PERIOD ENDING: ' F�(3uC L PAGE 3 ACCOUNTING PERIOD 13/2012 TYPE CS Collection Systen TOTAL TOTAi, PROTECT PCP EXPENDED PCT EXPENDED REMAINING, PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE B= COST EST TO DATE FM THIS FY YEAR YTD M UH BUDGET 5948 SEWER TV INSPECTION, PH2 5955 SUSPENDED PIPE SUPPORT 5973 NO ORMM SEWER REN PH 4 5976 DIABLO RENOVATIONS PH2 5982 PIPE BURST BLANKET 5991 P.H. SEWER RENCN PH 2 5993 EORCEMAIN ASSESSMWT 5999 CIPP BLANKET CONTRAST 8401 WC SEWER RENO✓ PH9 8404 LAEAYETTE SEWER RENOV PH8 8405 2012 CIPP LINING PROOE(T 8411 NO.ORINDA SEWER REN. PH 5 SOB -TOTAL : REGI, /C alP/URCNP /PING /SAFE 5962 MA MLE REMDP LVL 141UTOR 5965 OOLLECTICN SYSTM PLANNING SUB -TOTAL EXPANSION 5937 ALHAMBRA VALLEY ASSMP DST 5967 A -LR& EASEMENT ACQUIS P2 8412 PH G AYSON CREEK K TRUNK SW SUB -TOTAL : PUMPING STATIONS 5941 PS EQUIP 6 PIPING REM 5995 SR AND MT2 BYPASS PIMPS 6003 SR PUMPING STATION UPGRAD 8403 BUCFF NAN AIR PUMP ST REPL 8406 PUMP STATION SAFETY IMPS 8407 M MINEZ BYPASS PUMP 8409 PS SCADA O&M MANUAL SUBTOTAL : SUBSTANTIALLY COMPLETE 5987 CS CATHODIC PROP SYS REPL 5989 S CRIN A SEWER REN PH5 5992 W CREEK SEWER REN, PH 8 1,200,000 90,000 2,589,000 200,000 828,000 400,000 100,000 92,200 2,100,000 450,000 260,000 25,000 8,334,200 150,000 1,250,000 1,400,000 200,000 1,447,000 100,000 1,747,000 500,000 55,000 402,000 50,000 60,000 200,000 20,000 1,287,000 400,000 2,907,000 2,111,700 5,000,000 800,52C 26,000 69,141 2,150, 000 997,07_° 2,360,000 75,672 185,000 323,67° 2,143,300 133,011 45,000 61,432 26,000 3,234 2,103,000 569,35C 2,052,000 307,983 405,000 139,408 2,064,000 7,537 18,559,300 3,488,044 510,000 75,725 988,000 1,087,944 1,498,000 1,163, 669 1,654,000 125,524 1,564,000 1,337,849 3,100,000 7,887 6,318,000 1,471,260 775,000 470,796 351,000 44,272 579,000 52,585 1, 050, 000 0 600, 000 0 235,000 2,458 20,000 0 3,610,000 570,111 296,000 231,760 2,167,800 2,893,567 2,030,000 2,103, 895 67 500,000 453,759 91 0 399,480 77 1,000 59,387 939 19,505 20,859 39 300,000 894,887 298 433,305 1,591,925 38 300,000 30,921 10 0 124,328 39 180,000 272,330 151 0 504,325 33 10,000 823 8 0 266,983 61 10,000 5,839 58 0 38,568 4 1,000 75 8 0 88,966 27 300,000 569,350 190 316 1,530,650 68 250,000 307,983 123 0 142,017 54 350,000 139,408 40 1,758 120,592 30 0 7,537 0 0 17,463 42 2,202,000 2,742,299 125 454,884 4,846,156 51 100,000 1,308 1 0 74,275 87 180,000 203,700 113 0 162,056 83 280,000 205,008 73 0 236,331 63 150,000 1,079 1 0 74,476 93 1,000 160,147 15 0 109,151 8 500,000 7,887 2 0 92,113 84 651,000 169,113 26 0 275,740 94 75,000 104,135 139 0 29,204 81 300,000 8,875 3 0 10,728 13 0 52,585 0 0 349,415 0 25,000 0 0 0 50,000 0 60,000 0 0 0 60,000 1 60,000 2,458 4 0 197,542 0 20,000 0 0 0 20,000 44 540,000 168,053 31 0 716,889 58 1,000 26,842 684 0 168,240 100 1,800,000 2,101,990 117 0 13,433 100 1,700,000 1,700,514 100 0 7,805 a0 PREPARED 8/06/12, 15:29:48 PROGRAM /GQ185L4 CENTRAL OONIRA OCSTA SANITARY DISTRICT CAPITAL IMROJE[EM ITT 100% OF FISCAL YEAR ELAPSED C' PERIOD ENDING• • 11� 43 PAGE 4 ACCa fING PERIOD 13/2012 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EKPENDED PCT EXPENDED PZ1VU4ING PRW ALLOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD PLZTIIi BUDGET 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 500 0 0 19,694 SUB -TOTAL : 5,577,600 4,493,800 5,368,428 96 3,501,000 3,829,846 109 0 209,172 COMPLETED PROJECTS 5900 2011 STORM DXgkGE REPAIR 9,325 9,325 9,323 100 1,000 9,323 932 0 2 5915 CS M)DELING SYS UPGRADE 597,325 597,325 597,327 100 13,000 21,617 166 0 2- 5947 MANHOLE REHAB 51,389 51,389 51,391 100 21,000 0 0 0 2- 5953 DIABLO RENCVATICNS - PH 1 2,500,133 2,500,133 2,500,122 100 1,000 284,893 489 0 11 5983 FERROUS PIPE OOROSION CTL 27,783 27,783 27,784 100 5,000 3,318 66 0 1- 5990 LAFAYETTE SEWER RENW PH7 2,764,048 2,764,048 2,764,053 100 1,790,000 2,138,382 120 0 5- 5994 LAF -P HILL RD TRUNK SEWER 2,308,752 2,308,752 2,308,756 100 1,900,000 1,903,772 100 0 4- 5997 a*E FACILITIES PLAN 170,928 170,928 170,927 100 55,000 54,324 99 0 1 6001 MARTINEZ FACILITIES PLAN 34,037 34,037 34,035 100 5,000 18,778 376 0 2 6499 VISTA DEL ORINDA CAD 167,150 1,671 167,150 100 0 167,150 0 0 0 8400 11 -12 DEVEL ERir SEWERAGE 632,139 632,139 632,139 100 500,000 632,139 126 0 0 SUB -TOTAL : 9,263,009 9,097,530 9,263,007 100 4,291,000 5,233,696 122 0 2 L14 ALLOCATED A TniCRIZATICNS 471,780 0 PROGRAM CONTINGENCY 520,450 0 Collection System 28,601,039 43,576,630 21,324,519 75 11,465,000 12,348,015 108 454,884 7,276,520 0 PREPARED 8/06/12, 15:29:48 CAPITAL DOT494EM NT BUDGET PAGE 5 PROGRAM /GM185I4 1008 OF FISCAL YEAR ELAPSED ACCSXNTING PERIOD 13/2012 CENTRAL CXINM COSTA SANITARY DISTRICT PERIOD ELIDING: (,13c /(Z. TYPE GI General bprovements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RE2-1AINING PROD ALLOCATED PECOECT EXPENDED EXP CIB EST THIS ESOP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 8195 INFO TEOVOLOGY DEVEIOPMT 5,565,000 5,052,000 5,033,804 91 602,000 577,312 96 0 531,196 8227 GDI TREATMENT PLANT 500,000 500,000 220,948 44 100,000 1,661 2 0 279,052 8232 GDI /SMS REPIACEMEW 200,000 400,000 87,696 44 190,000 87,696 46 0 112,304 SUB -TOTAL 6,265,000 5,952,000 5,342,448 85 892,000 666,669 75 0 922,552 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 FCEWIT PARCEL DEVELOPMENT 300,000 257,000 136,162 45 30,000 0 0 0 163,838 8217 CAP IW PLAN & BUDGET 663,000 1,138,000 641,637 97 110,000 83,031 76 0 21,363 8219 HOB IMPROVEMENTS 795,000 1,138,000 628,876 79 399,000 26,976 7 922 166,124 8221 POD IMITZA34WTS 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 IM-OFF TRIANGLE DEVLPMENT 63 ,000 234,000 43,545 69 170,000 0 0 0 19,455 8226 SEISMIC 77tER94EMERM BOB 970,000 2,523,000 785,405 81 510,000 319,694 63 56,306 184,595 8228 DISTRICT EASEMENT AO;UIS 445,000 432,500 407,740 92 100,000 155,001 155 277 37,260 8229 1-MM EZ EASEMENT AOQUIS 130,000 185,000 113,235 87 65,000 6,897 11 0 16,765 8230 CAPITAL LEGAL SERVICES 210,000 560,000 61,608 29 70,000 15,851 23 1,260 148,392 8231 SEISMIC IMPS- RENTAL PROP 65,000 640,000 66,354 102 50,000 58,524 117 18,794- 1,354- 8233 CSOD FACILITY IIMPRJJEMENT 100,000 500,000 0 0 50,000 0 0 0 100,000 9999 CAPITAL PROJECT CLEARIX 0 10,000 4 0 1,000 1 0 458- 4- SUB-TOTAL : 4,373,000 8,335,500 3,115,245 71 1,634,000 665,975 41 39,513 1,257,755 SUBSTANTIALLY CSI4PLETE 8512 2011 -12 EQUIP & VEHICLE> 898,930 898,930 208,659 23 898,930 208,659 23 11,528 690,271 SUB -TOTAL : 898,930 898,930 208,659 23 898,930 208,659 23 11,528 690,271 OO4PLETED PROJECTS 8208 CSOD FACILITIES IMPRUVIM 14,666,710 14,666,710 14,666,716 100 2,025,000 3,098,599 153 0 6- 8511 2010 -11 EQUIP & VEHICLES 357,972 357,972 357,972 100 0 0 0 0 0 SUB -TOTAL : 15,024,682 15,024,682 15,024,688 100 2,025,000 3,098,599 153 0 6- tIIQUZZCATID AUTHORIZATIONS 803,488 0 PROGRAM CONTINGENCY 197,600 0 General Irrprovements 27,562,700 30,211,112 23,691,040 86 5,449,930 4,639,902 85 51,041 3,871,660 as PREPARED 8/06/12, 15:29:48 PROGRAM /G 185L4 CENTRAL, CONTRA OOSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET 100% OF FISCAL YEAR ELAPSED PERIOD ELIDING: PACE 6 ACCOUNTING PERK 13/2012 TYPE RW Recycled Water TOTAL TOTAL PRAT PCT E}0?IIIDID PCT EXPENDED REMAINING PROW ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET _ COST EST TO DATE FM THIS FY YEAR YTD 1- i BUDGET REGULATORY OaAPL & SAFETY 7303 RW T. C HOOL/MALTBY RPR 25,000 110,000 23,464 94 10,000 23,464 235 0 1,536 SUB -TOTAL : 25,000 110,000 23,464 94 10,000 23,464 235 0 1,536 URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,209,500 1,252,000 1,085,065 90 55,000 302,970 551 0 124,435 7261 Psi CATHODIC PR(JIEGTICN 20,000 40,000 10,084 50 5,000 0 0 0 9,916 7279 CSNCCRD NAVAL WEAPCNS REW 280,000 250,000 250,276 89 60,000 50,898 85 0 29,724 7299 CCTI= LANDSCAPE PROJECT 540,000 60,000 285,184 53 20,000 285,184 426 19,980 254,816 7300 REFINERY RECYCLED WATER 150,000 500,000 6,073 4 100,000 6,073 6 0 143,927 SUB -TOTAL : 2,199,500 2,102,000 1,636,682 74 240,000 645,125 269 19,980 562,818 COMP ETM PROJECTS 7194 RECYCLED WATER ZCIE 1 1,035,162 1,035,162 1,035,164 100 310,000 76,630 25 0 2- SUB -TOTAL 1,035,162 1,035,162 1,035,164 100 310,000 76,630 25 0 2- UNALLOCATED AUniMIZATICNS 3,055,838 0 PROGRAM C CUTINGENCY 0 0 Recycled Water 6,315,500 3,247,162 2,695,310 - 43 560,000 745,219 133 19,980 3,620,190 GRAND TOTAL 97,491,700 130,320,117 75,714,817 0 25,166,930 24,757,084 0 621,005 21,776,883 �?�`,.1 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE, 2012 AUDIT WORKPAPER 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. 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) 36,500,000 39,500,000 0 36,500,000 36,581,872.19 11,563.89 100,572.75 112,136.64 (3,000,000) 887 UBS YCD 12/20/11 06/18/12 0.805 0 5,000,000 (5,000,000) 0 0.00 1,900.70 18,336.11 20,236.81 888 RABO BANK YCD 03/05/12 08/01112 0.470 5,001,599 5,000,000 5,000,000 5,001,097.50 2,245.13 6,585.72 8,830.85 889 UBS Comm Pa 03/21/12 09/21/12 0.718 4,499,497 4,516,000 4,516,000 4,502,110.44 2,690.78 6,457.88 9,148.66 890 RABO BANK Comm Pa 04118/12 10/17/12 0.501 2,992,417 3,000,000 3,000,000 2,994,207.37 1,250.00 1,833.34 3,083.34 891 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 1,073.33 4,000,000 (4) 52 993.512 57.016,000 (8.000,000) 53.016.000 53.077,959.10 20,723.83 133,785.80 154,509.63 (3) (5) (6) 54,651.89 54,651.89 20.723.83 188.437.69 209.161.52 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. PREPARED 8/06/12, 15:26:20 2012 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L t-l3C,lr'z_ ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 46,624.24 TEMPORARY INVESTMENTS 4,500,000.00 ACCRUED INTEREST A/R 4,068.49 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,034,140.56 DUE FROM S/C 29,527.26 DUE FROM DEBT FUND .00 TOTAL ASSETS 5,614,360.55 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 618,990.23 - DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 168,036.90 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,787,027.13 - 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 810,848.82 REVENUE SUMMARY 895,974.04 - TOTAL FUND EQUITY 3,827,333.42 - TOTAL LIABILITIES AND FUND EQUITY 5,614,360.55- 20ie— (z �)—1 i HP-0 —A, PREPARED 08/06/2012, 16:10:02 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2012 FROM ACCOUNT: 03- 0000 - 300.00 -00 THRU ACCOUNT: 03- 0000- 399.99 -99 ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT DESCRIPTION BUDGET ACTUAL BALANCE ------------------------------------------------------------------------------------------------------------------------------------ 003- 0000 - 301.45 -01 INTEREST 4,200.00 4,140.11 59.89 003 - 0000 - 301.73 -01 SUBROGATION RECOVERIES 1,659.79 1,659.79- 003- 0000 - 301.74 -01 CONTRIBUTION FROM O&M' 003 - 0000 - 302.45 -01 INTEREST 10,000.00 9,934.25 65.75 003 - 0000 - 302.73 -01 SUBROGATION RECOVERIES 003- 0000 - 302.74 -01 CONTRIBUTION FROM O&M 003 - 0000 - 303.45 -01 INTEREST 5,800.00 5,362.03 437.97 003 - 0000 - 303.73 -01 SUBROGATION RECOVERIES 003 - 0000 - 303.74 -01 CONTRIBUTION FROM O&M 850,000.00 850,000.00 003 - 0000 - 303.75 -01 INSURANCE RECOVERY - HHW 25,000.00 24,877.86 122.14 TOTALS: 895,000.00 895,974.04 974.04- 33 PREPARED 08/06/2012, 16:13:53 PROGRAM: GM365L CENTRAL CONTRA COSTA SANITARY DISTRICT ACCOUNT BALANCE LIST `Z-y pa1 PAGE 1 TOTALS: 979,500.00 810,848.82 168,651.18 3y 2012 FROM ACCOUNT: 03- 0000 - 990.00 -00 THRU ACCOUNT: 03- 0000 - 999.99 -99 ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT DESCRIPTION BUDGET ACTUAL BALANCE ------------------------------------------------------------------------------------------------------------------------------------ 003- 0000 - 991.14 -20 LOSSES 250,000.00 72,605.90 177,394.10 003 - 0000 - 991.14 -21 LEGAL SERVICES 25,000.00 247,336.92 222,336.92- 003- 0000 - 991.14 -22 TECHNICAL SERVICES 85,000.00 13,089.26 71,910.74 003 - 0000 - 992.14 -20 LOSSES 50,000.00 50,996.56 996.56- 003 - 0000- 992.14 -21 LEGAL SERVICES 20,000.00 1,712.75 18,287.25 003- 0000 - 992.14 -22 TECHNICAL SERVICES 003 - 0000 - 993.14 -20 LOSSES 10,000.00 6,338.06 3,661.94 003 - 0000 - 993.14 -21 LEGAL SERVICES 5,000.00 003 - 0000 - 993.14 -22 TECHNICAL SERVICES 5,000.00 415,000.00 337,140.11 77,859.89 003 - 0000 - 993.14 -23 LIABILITY INSURANCE 118,500.00 81,629.26 36,870.74 003 - 0000 - 993.14 -24 PROPERTY INSURANCE 003 - 0000 - 993.14 -25 INSURANCE CONSULTING SVS 1,000.00 003 - 0000 - 993.14 -26 CLAIMS ADJUSTMENT 1,000.00 TOTALS: 979,500.00 810,848.82 168,651.18 3y CENTRAL CONTRA COSTA SANITARY DISTRICT. SELF - INSURANCE FUND TEMPORARY INVESTMENTS JUNE, 2012 AUDIT WORKPAPER INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - - - - - -- (1) 4,500,000 4,500,000 4,500,000 4,510,093.83 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°/x. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.358 %. (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 8/06/12, 15:26:20 2012 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 13/2012 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4,/3CJ//,2. ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ----------------------------------------------------------------------------------------7------------------------------------------- CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 334,991.97 REVENUE BOND RESERVE CASH 30,513.26- ACCRUED INTEREST A/R 5,297.49 DUE FROM R/E 49,202,843.87 DUE FROM S/C 3,805,901.46 DUE FROM S/I .00 TOTAL ASSETS 58,731,021.53 LIABILITIES DUE TO R/E DUE TO TO S/C 9,562,467.40 - 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 58,731,021.53- FUND EQUITY - RESERVE FOR ENCUMBRANCES .00 3 AVAILABLE FUND BALANCE 3,621,346.07 EXPENDITURE SUMMARY 1,919,374.59 REVENUE SUMMARY 5,540,720.66 - TOTAL FUND EQUITY .00 --- -- -- - - - ---- TOTAL LIABILITIES AND FUND EQUITY 58,731,021.53- PREPARED 08/06/2012, 16:15:34 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2012 FROM ACCOUNT: 04- 0000 - 300.00 -00 THRU ACCOUNT: 04- 0000 - 399.99 -99 ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT DESCRIPTION BUDGET ACTUAL BALANCE ------------------------------------------------------------------------------------------------------------------------------------ 004- 0000 - 300.23 -00 SEWER SVC CHRG- COUNTY 004 - 0000 - 300.45-50 1998 BOND INTEREST INCOME 004- 0000 - 300.45 -51 2002 BOND INTEREST INCOME 004 - 0000- 300.45 -52 RECYC H2O LOAN INT INCOME 004- 0000 - 300.45 -53 2009 BOND INTEREST INCOME 217,630.00 139,180.77- 356,810.77 004 - 0000 - 300.46 -00 TAX REVENUE 5,323,090.00 5,679,901.43 356,811.43 - TOTALS: 5,540,720.00 5,540,720.66 .66- C �cj x -l.2 -- C� %{ sfry � ` >.S�i PREPARED 08/06/2012, 16:17 :09 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST ------------------------------------------------------------------------------------------------------------------------------------ 2012 FROM ACCOUNT: 04- 0000 - 800.00 -00 THRU ACCOUNT: 04- 0000 - 999.99 -99 ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ DESCRIPTION BUDGET ACTUAL BALANCE 004- 0000- 888.12 -50 1996 BOND INTEREST EXP 004- 0000 - 888.12 -51 2002 BOND INTEREST EXP 004- 0000 - 888.12 -52 RECYC H2O INTEREST EXP 30,773.00 30,773.18 .18- 004- 0000 - 888.12 -53 2009 BOND DEBT EXPENSE 1,888,601.00 1,888,601.41 .41- TOTALS: 1,919,374.00 .1,919,374.59 .59- w-.m