HomeMy WebLinkAbout05.c. Receive July 2012 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT September 5, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING Cl ff u1 -1 SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending July, 2012: Expense Favorablel(Unfavorable) 0 Categories Budgeted Actual Variance Explanation Total Labor Charges 7,505,014 7,331,919 173,095 Expenses lower due to vacant positions and associated benefit savings from those positions. Chemicals 131,747 39,094 92,653 Lower from delay in billings. Utilities 287,371 30,317 257,054 Lower from delay in billings. Hauling & Disposal 44,977 80,929 (35,952) Higher due to an unbudgeted expense for a performance bond. Materials & Supplies 165,125 101,459 63,666 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Other Expenses 158,160 64,478 93,682 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. • s CENTRAL CONTRA COSTA SANITARY DISTRICT September 5, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING C)� SUBJECT: Sewer Construction evenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending July, 2012: Revenue Favorable /(Unfavorable) O Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 368,083 135,746 (232,337) Several projects anticipated for connection and payment in July were deferred. FINANCIAL STATEMENT SUMMARY July, 2012 O & M Revenue Jul -12 Actual Budget Variance O & M Expenses 9,022 9,763 741 7.6% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses 0"-) Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 100 122 (22) -17.7% YEAR -TO -DATE Actual Budget Variance 9,022 9,763 741 7.6% Variance 173 0 93 257 24 0 41 28 64 94 774 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal (36) Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 738 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of July, 2012 was 0.363 %. Sewer Construction YEAR -TO -DATE Revenue 228 Expense 954 Over /Under (726) PREPARED 8/10/12, 15:01:16 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ---------------------------------------------------------------------------------------------------------- -------------------- - - - - -- CURRENT ASSETS CASH 17,114,719.91 494,486.86 PETTY CASH ACCUM DEPR - INTANGIBLE 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 11,824,928.17 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,812.75 ACCOUNTS RECEIVABLE -COBRA 7,628.79 A /R -SSC DIRECT BILL 6,082.35 COMPUTER PURCHASE PROGRAM 10,848.25 DEPOSITS TO BANK ESCROW 100,682.20 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 826,259.94 PREPAID RETIREMENT 14,992,269.95 SUPPLIES & MATERIAL INV 2,013,620.46 DUE FROM S/C 36,202,612.89 DUE FROM S/I .00 DUE FROM DEBT FUND .00 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 18,500,092.61- 66,556,482.61 597,689,744.01 -------- - - - - -- 664,246,226.62 -------- -- - - -- -------------- 0 PREPARED 8/10/12, 15:01:16 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ---------------------------------------------------------------------------------------------------------- ------ ---------- ---- - - - --- DUE TO S/I 1,265,150.33 - DUE TO DEBT FUND 49,015,724.62 - ACCOUNTS PAYABLE 1,072,118.38 - SALES TAX PAYABLE 3,684.93 - ACCRUED WAGES PAYABLE 825,903.40 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 HARTFORD .00 NATIONAL DEFERRED .00 ICMA .00 RETIREMENT CONTRIB W/H 1,178,942.38 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 5,623.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 776.26 - HEALTH NET 2,479.17 OCCUPATIONAL HEALTH 3.76 - DISABILITY INS 51.05 - LIFE INS 25.75 - DELTA DENTAL 247.68 - POST EMP. BENEFIT -OPEB 2,189,541.10 - CAFETERIA PLAN PAYABLE 77,336.48 - PERMIT CLEARING 34.00 WORKERS' COMP INS PAYABLE 486,654.39 ACCRUED COMPENSATED ABS. 3,704,420.72 - REFUNDABLE DEPOSITS 86,729.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 91,110.10- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 149,895,300.91 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 8,706,412.61- 9,022,177.32 100,320.98- 77,629,853.27- 586,616,373.35- -------------- 664,246,226.62- -------------- -------------- 0 PREPARED 8/10/12, 15:00:58 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 88 OF YEAR LAPSED ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE 8 2200 SEWER SVC CHARGE - COUNTER 15,766 7,350 8,416- 53.4- 15,766 7,350 8,416- 53.4- 189,200 3.9 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 0 0 .0 55,197,600 .0 2400 SEWER SVC CHRG- DIRECT 0 0 0 .0 0 0 0 .0 841,000 .0 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- 6,171- 4,313 -232.1 1,858- 6,171- 4,313 -232.1 22,300- 27.7 SEWER SERVICE CHARGES 13,908 1,179 12,729- 91.5- 13,908 1,179 12,729- 91.5- 56,205,500 .0 2600 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 10,800,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 10,800,000 .0 1000 PERMIT /APPLIC.ATION FEES 17,000 17,398 398 2.3 17,000 17,398 398 2.3 204,000 8.5 1700 SEPTIC TANK DUMPING 5,416 8,000 2,584 47.7 5,416 8,000 2,584 47.7 65,000 12.3 1900 OVERTIME INSPECTION 1,000 224 776- 77.6- 1,000 224 776- 77.6- 12,000 1.9 2000 SIDE SEWER INSPECTION 35,000 38,338 3,338 9.5 35,000 38,338 3,338 9.5 420,000 9.1 2700 SALES 166 150 16- 9.6- 166 150 16- 9.6- 2,000 7.5 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 2,000 0 2,000 - 100.0- 145,000 .0 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 0 0 0 .0 100,000 .0 3200 NEW INDUSTRY PERMIT FEES 750 345 405- 54.0- 750 345 405- 54.0- 9,000 3.8 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 24,000 .0 3500 LEASE RENTAL INCOME 42,000 26,836 15,164- 36.1- 42,000 26,836 15,164- 36.1- 1689,000 3.9 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 / 3801 RECYCLED WATER 0 482 482 .0 0 482 482 .0 355,000 .1 �( 4300 ANNEXATION CHARGES 1,500 2,120 620 41.3 1,500 2,120 620 4.1.3 18,000 11.8 4500 INTEREST INCOME 0 2 2 .0 0 2 2 .0 143,000 .0 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 0 0 0 .0 0 0 0 .0 215,000 .0 5600 HOUSE HAZARD WASTE REIMB 3,000 1,883 1,117- 37.2- 3,000 1,883 1,117- 37.2- 825,800 .2 6000 MISCELLANEOUS INCOME 0 3,363 3,363 .0 0 3,363 3,363 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 166 0 166- 100.0- 2,000 .0 OTHER REVENUES 107,998 99,141 8,857- 8.2- 107,998 99,141 8,857- 8.2- 3,230,800 3.1 FUND TOTALS 121,906 100,320 21,586- 17.7- 121,906 100,320 21,586- 17.7- 70,236,300 .1 PREPARED 8/10/12, 15:01:45 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 8$ OF YEAR LAPSED ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 142,037 99,454 42,583 30.0 142,037 99,454 42,583 30.0 1,704,493 5.8 010'2 SALARIES & WAGES -NON MGMT 1,793,171 1,702,919 90,252 5.0 1,793,171 1,702,919 90,252 5.0 21,518,263 7.9 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 28,481 3,481- 13.9- 25,000 28,481 3,481- 13.9- 300,000 9.5 0105 OVERTIME 69,257 69,085 172 .2 69,257 69,085 172 .2 831,292 8.3 0106 STANDBY PAID 18,872 15,392 3,480 18.4 18,872 15,392 3,480 18.4 226,498 6.8 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 57,414- 0 57,414 -100.0 689,000- .0 SALARIES & WAGES 1,990,923 1,915,331 75,592 3.8 1,990,923 1,915,331 75,592 3.8 23,891,546 8.0 0201 WORKERS' COMPENSATION INS 40,711 38,039 2,672 6.6 40,711 38,039 2,672 6.6 488,734 7.8 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 27,391 26,374 1,017 3.7 27,391 26,374 1,017 3.7 328,905 8.0 0204 MEDICAL & HEALTH INSUR 757,769 698,082 59,687 7.9 757,769 698,082 59,687 7.9 9,093,475 7.7 0205 RETIREMENT CONTRIBUTION 1,129,030 988,173 140,857 12.5 1,129,030 988,173 140,857 12.5 13,548,600 7.3 0206 DEFERRED COMP. CONTRIB 114,332 107,304 7,028 6.1 114,332 107,304 7,028 6.1 1,372,232 7.8 0207 DENTAL INSURANCE 71,682 69,077 2,605 3.6 71,682 69,077 2,605 3.6 860,371 8.0 0208 LONG -TERM DISABILITY INS 5,859 5,196 663 11.3 5,859 5,196 663 11.3 70,489 7.4 0209 LIFE INSURANCE 13,642 12,186 1,456 10.7 13,642 12,186 1,456 10.7 163,942 7.4 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 100,332- 0 100,332 -100.0 1,204,000- .0 0213 OPEB CONTRIBUTION 3,767,000 3,767,000 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 5,827,084 5,711,431 115,653 2.0 5,827,084 5,711,431 115,653 2.0 28,879,748 19.8 CO7 0250 CAPITALIZED ADM OVERHEAD 312,993- 294,843- 18,150- 5.8 312,993- 294,843- 18,150- 5.8 3,756,000- 7.8 CAPITALIZED ADM OVERHEAD 312,993- 294,843- 18,150- 5.8 312,993- 294,843- 18,150- 5.8 3,756,000- 7.8 TOTAL LABOR CHARGES 7,505,014 7,331,919 173,095 2.3 7,505,014 7,331,919 173,095 2.3 49,015,294 15.0 0301 DIRECTOR MEETING FEES 5,027 4,461 566 11.3 5,027 4,461 566 11.3 60,325 7.4 0302 BOARD TRAINING AND CONF 3,833 100 3,733 97.4 3,833 100 3,733 97.4 46,000 .2 0303 BOARD HEALTH BENEFITS 4,636 4,625 11 .2 4,636 4,625 11 .2 55,635 8.3 DIRECTOR FEES & EXPENSES 13,496 9,186 4,310 31.9 13,496 9,186 4,310 31.9 161,960 5.7 0402 LIME 17,166 5,209 11,957 69.7 17,166 5,209 11,957 69.7 206,000 2.5 0403 POLYMER 40,416 0 40,416 100.0 40,416 0 40,416 100.0 485,000 .0 0404 BOILER CHEMICALS 4,833 0 4,833 100.0 4,833 0 4,833 100.0 58,000 0406 OTHER CHEMICALS 43,666 24,214 19,452 44.5 43,666 24,214 19,452 44.5 524,000 .0 4.6 0407 HYPOCHLORITE 25,666 9,671 15,995 62.3 25,666 9,671 15,995 62.3 308,000 3.1 CHEMICALS 131,747 39,094 92,653 70.3 131,747 39,094 92,653 70.3 1,581,000 2.5 0501 ELECTRICAL 42,364 2,304 40,060 94.6 42,364 2,304 40,060 94.6 966,000 .2 0502 NATURAL GAS 174,207 18 174,189 100.0 174,207 18 174,189 100.0 2,090,500 0503 LAND -FILL GAS 39,583 0 39,583 100.0 39,583 0 39,583 100.0 475,000 .0 0504 WATER 7,477 9,139 1,662- 22.2- 7,477 9,139 1,662- 22.2- 89,750 .0 10.2 0505 TELEPHONE 23,740 18,856 4,884 20.6 23,740 18,856 4,884 20.6 284,900 6.6 UTILITIES 287,371 30,317 257,054 89.5 287,371 30,317 257,054 89.5 3,906,150 .8 PREPARED 8/10/12, 15:01:45 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 2,808 6,879 71.0 9,687 2,808 6,879 71.0 116,250 2.4 0602 VEHIC /EQUIP REPAIR MAINT 7,500 3,457 4,043 53.9 7,500 3,457 4,043 53.9 90,000 3.8 0603 GENERAL REPAIRS & MAINT 78,745 139,862 61,117- 77.6- 78,745 139,862 61,117- 77.6- 945,000 14.8 0604 OUTSIDE REPAIRS & MAINT. 164,544 30,752 133,792 81.3 164,544 30,752 133,792 81.3 1,976,150 1.6 0605 COMPUTER REPAIRS & MAINT 39,698 102,651 62,953- 158.6- 39,698 102,651 62,953- 158.6- 477,411 21.5 0606 REAL PROPERTY REPAIRS 3,333 450 2,883 86.5 3,333 450 2,883 86.5 40,000 1.1 REPAIRS & MAINTENANCE 303,507 279,980 23,527 7.8 303,507 279,980 23,527 7.8 3,644,811 7.7 0701 ASH REMOVAL 13,333 7,479 5,854 43.9 13,333 7,479 5,854 43.9 160,000 4.7 0702 SLUDGE REMOVAL 833 0 833 100.0 833 0 833 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 2,563 4,103 61.6 6,666 2,563 4,103. 61.6 80,000 3.2 0704 JANITORIAL & REFUSE REMOV 20,713 20,123 590 2.8 20,713 20,123 590 2.8 248,600 8.1 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 2,500 0 2,500 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 932 50,764 49,832- 346.8- 932 50,764 49,832- 346.8- 511,200 9.9 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 44,977 80,929 35,952- 79.9- 44,977 80,929 35,952- 79.9- 1,039,800 7.8 0801 PROFESSIONAL SERVICES 14,232 1,263 12,969 91.1 14,232 1,263 12,969 91.1 170,800 .7 0802 LEGAL SERVICES -BOARD 5,166 0 5,166 100.0 5,166 0 5,166 100.0 62,000 .0 0803 LEGAL SERVICES -STAFF 22,371 0 22,371 100.0 22,371 0 22,371 100.0 358,100 .0 PROFESSIONAL & LEGAL SERV 41,769 1,263 40,506 97.0 41,769 1,263 40,506 97.0 590,900 .2 CS 0901 OUTSIDE SAFETY SERVICES 6,332 3,397 2,935 46.4 6,332 3,397 2,935 46.4 84,200 4.0 0902 TECHNICAL SERVICES 197,314 160,596 36,718 18.6 197,314 160,596 36,718 18.6 2,737,920 5.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 48,416 50,597 2,181- 4.5- 48,416 50,597 2,181- 4.5- 309,750 16.3 0905 REPROGRAPHIC SERVICES 1,557 0 1,557 100.0 1,557 0 1,557 100.0 18,700 .0 0906 RECRUITMENT 8,166 18,960 10,794 - 132.2- 8,166 18,960 10,794 - 132.2- 98,000 19.3 OUTSIDE SERVICES 261,785 233,550 28,235 10.8 261,785 233,550 28,235 10.8 3,248,970 7.2 1001 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,533 7,576 9,957 56.8 17,533 7,576 9,957 56.8 210,460 3.6 1102 GASOLINE, OIL & FUEL 21,454 7,315 14,139 65.9 21,454 7,315 14,139 65.9 257,450 2.8 1103 OPERATING SUPPLIES 99,346 73,060 26,286 26.5 99,346 73,060 26,286 26.5 1,175,900 6.2 1104 OPERATING FUEL 3,166 5,215 2,049- 64.7- 3,166 5,215 2,049- 64.7- 38,000 13.7 1105 LABORATORY SUPPLIES 12,166 3,792 8,374 68.8 12,166 3,792 8,374 68.8 146,000 2.6 1106 SAFETY SUPPLIES 11,460 4,501 6,959 60.7 11,460 4,501 6,959 60.7 142,995 3.1 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 165,12.5 101,459 63,666 38.6 165,125 101,459 63,666 38.6 1,970,805 5.1 1201 RENTS & LEASES 17,335 14,172 3,163 18.2 17,335 14,172 3,163 18.2 213,150 6.6 1202 PUBLIC AGENCY FEES 34,647 155 34,492 99.6 34,647 155 34,492 99.6 427,035 .0 1203 PUBLIC INFORMATION 36,498 17,845 18,653 51.1 36,498 17,845 18,653 51.1 438,000 4.1 PREPARED 8/10/12, 15:01:45 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,208 0 3,208 100.0 3,208 0 3,208 100.0 44,550 .0 1205 TECH TRAIN, CONF & MEETS 27,390 19,225 8,165 29.8 27,390 19,225 8,165 29.8 334,170 5.8 1206 CERTIFICATION & LICENSES 1,625 283 1,342 82.6 1,625 283 1,342 82.6 19,541 1.4 1207 CLAIMS 424 0 424 100.0 424 0 424 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 2,736 0 2,736 100.0 2,736 0 2,736 100.0 33,948 .0 1209 MILEAGE REIMBURSEMENTS 588 787 199- 33.8- 588 787 199- 33.8- 7,140 11.0 1210 PUBLIC NOTICES 486 0 486 100.0 486 0 486 100.0 5,850 .0 1211 OUTSIDE ORGANIZATION FEES 22,219 6,960 15,259 68.7 22,219 6,960 15,259 68.7 278,000 2.5 1212 EMPLOYEE MEMBERSHIPS 3,086 1,086 2,000 64.8 3,086 1,086 2,000 64.8 39,145 2.8 1213 MISCELLANEOUS 2,993 965 2,028 67.8 2,993 965 2,028 67.8 36,030 2.7 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 350,000 .0 1216 PROFESSIONAL EXP REIMB 4,925 3,000 1,925 39.1 4,925 3,000 1,925 39.1 65,115 4.6 OTHER EXPENSES 158,160 64,478 93,682 59.2 158,160 64,478 93,682 59.2 2,296,774 2.8 NET EXPENSES 9,762,951 9,022,175 740,776 7.6 9,762,951 9,022,175 740,776 7.6 68,306,464 13.2 TOTAL EXPENSE 9,762,951 9,022,175 740,776 7.6 9,762,951 9,022,175 740,776 7.6 68,306,464 13.2 PREPARED 8/10/12, 15:01 :44 450,148 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) 450,148 438,359 PAGE 1 PROGRAM /GM278L EMPLOYEE BENEFITS 382,390 RUNNING EXPENSE 5,896 FUND 382,390 ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 278,057- 12,790- 4.4 290,847- 278,057- 12,790- 4.4 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL 5,789 ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 369,774 356,536 13,238 3.6 369,774 356,536 13,238 3.6 4,437,393 8.0 EMPLOYEE BENEFITS 4,419,844 4,387,037 32,807 .7 4,419,844 4,387,037 32,807 .7 11,991,592 36.6 CAPITALIZED ADM OVERHEAD 4,057- 2,275- 1,782- 43.9 4,057- 2,275 - 1,782- 43.9 48,690- 4.7 DIRECTOR FEES & EXPENSES 13,496 9,186 4,310 31.9 13,496 9,186 4,310 31.9 161,960 5.7 UTILITIES 14,724 10,819 3,905 26.5 14,724 10,819 3,905 26.5 176,700 6.1 REPAIRS & MAINTENANCE 41,565 95,235 53,670- 129.1- 656,151 41,565 95,235 53,670- 129.1- 500,300 19.0 PROFESSIONAL & LEGAL SERV 35,430 1,263 34,167 96.4 35,430 1,263 34,167 96.4 434,800 .3 OUTSIDE SERVICES 122,863 112,022 10,841 8.8 122,863 112,022 10,841 8.8 1,353,550 8.3 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 21,164 7,588 13,576 64.1 21,164 7,588 13,576 64.1 238,725 3.2 OTHER EXPENSES 54,940 34,307 20,633 37.6 54,940 34,307 20,633 37.6 1,027,415 3.3 ADMINISTRATION 5,939,743 5,861,718 78,025 1.3 5,939,743 5,861,718 78,025 1.3 21,123,745 27.7 SALARIES & WAGES 450,148 438,359 11,789 2.6 450,148 438,359 11,789 2.6 5,401,830 EMPLOYEE BENEFITS 382,390 376,494 5,896 1.5 382,390 376,494 5,896 1.5 4,588,990 CAPITALIZED ADM OVERHEAD 290,847- 278,057- 12,790- 4.4 290,847- 278,057- 12,790- 4.4 3,490,194 - UTILITIES 5,789 2,880 2,909 50.3 5,789 2,880 2,909 50.3 69,500 REPAIRS & MAINTENANCE 8,661 7,746 915 10.6 8,661. 7,746 915 10.6 103,961 HAULING & DISPOSAL 1,765 51,625 49,860- 824.9- 1,765 51,625 49,860 - 824.9- 521,200 PROFESSIONAL & LEGAL SERV 1,340 0 1,340 100.0 1,340 0 1,340 100.0 96,100 OUTSIDE SERVICES 18,881 32,962 14,081- 74.6- 18,881 32,962 14,081- 74.6- 446,600 MATERIALS & SUPPLIES 16,077 9,808 6,269 39.0 16,077 9,808 6,269 39.0 193,010 OTHER EXPENSES 19,669 14,334 5,335 27.1 19,669 14,334 5,335 27.1 255,767 ENGINEERING 613,873 656,151 42,278- 6.9- 613,873 656,151 42,278- 6.9- 8,186,764 8.1 8.2 8.0 4.1 7.5 9.9 0 7.4 5.1 5.6 /D 8.0 SALARIES & WAGES 394,424 374,954 19,470 4.9 394,424 374,954 19,470 4.9 4,733,212 7.9 EMPLOYEE BENEFITS 359,667 343,502 16,165 4.5 359,667 343,502 16,165 4.5 4,316,425 8.0 CAPITALIZED ADM OVERHEAD 9,013- 2,072- 6,941- 77.0 9,013- 2,072- 6,941- 77.0 108,164- 1.9 UTILITIES 10,582 4,071 6,511 61.5 10,582 4,071 6,511 61.5 127,000 3.2 REPAIRS & MAINTENANCE 59,501 17,790 41,711 70.1 59,501 17,790 41,711 70.1 714,050 2.5 HAULING & DISPOSAL 7,524 6,098 1,426 19.0 7,524 6,098 1,426 19.0 90,300 6.8 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 833 0 833 100.0 10,000 .0 OUTSIDE SERVICES 8,019 8,219 200- 2.5- 8,019 8,219 200- 2.5- 96,270 8.5 MATERIALS & SUPPLIES 59,124 44,859 14,265 24.1 59,124 44,859 14,265 24.1 713,770 6.3 OTHER EXPENSES 16,770 14,072 2,698 16.1 16,770 14,072 2,698 16.1 212,582 6.6 COLLECTION SYSTEM OPS. 907,431 811,493 95,938 10.6 907,431 811,493 95,938 10.6 10,905,445 7.4 SALARIES & WAGES 705,596 677,060 28,536 4.0 705,596 677,060 28,536 4.0 8,467,317 8.0 EMPLOYEE BENEFITS 611,656 550,235 61,421 10.0 611,656 550,235 61,421 10.0 7,340,378 7.5 CAPITALIZED ADM OVERHEAD 8,613- 12,439- 3,826 44.4- 8,613- 12,439- 3,826 44.4- 103,389- 12.0 CHEMICALS 98,414 14,880 83,534 84.9 98,414 14,880 83,534 84.9 1,181,000 1.3 UTILITIES 251,039 8,837 242,202 96.5 251,039 8,837 242,202 96.5 3,012,500 .3 REPAIRS & MAINTENANCE 173,197 146,090 27,107 15.7 173,197 146,090 27,107 15.7 2,079,500 7.0 HAULING & DISPOSAL 34,163 21,610 12,553 36.7 34,163 21,610 12,553 36.7 410,000 5.3 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 4,166 0 4,166 100.0 50,000 .0 OUTSIDE SERVICES 107,802 53,311 54,491 50.5 107,802 53,311 54,491 50.5 1,293,700 4.1 MATERIALS & SUPPLIES 65,044 32,420 32,624 50.2 65,044 32,420 32,624 50.2 780,700 4.2 OTHER EXPENSES 63,472 1,298 62,174 98.0 63,472 1,298 62,174 98.0 761,271 .2 PREPARED 8/10/12, 15:01:44 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,105,936 1,493,302 612,634 29.1 2,105,936 1,493,302 612,634 29.1 25,272,977 5.9 SALARIES & WAGES 70,981 68,422 2,559 3.6 70,981 68,422 2,559 3.6 851,794 8.0 EMPLOYEE BENEFITS 53,527 54,163 636- 1.2- 53,527 54,163 636- 1.2- 642,363 8.4 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 463- 0 463 -100.0 5,563- .0 CHEMICALS 33,333 24,214 9,119 27.4 33,333 24,214 9,119 27.4 400,000 6.1 UTILITIES 5,237 3,710 1,527 29.2 5,237 3,710 1,527 29.2 520,450 .7 REPAIRS & MAINTENANCE 20,583 13,119 7,464 36.3 20,583 13,119 7,464 36.3 247,000 5.3 HAULING & DISPOSAL 1,525 1,596 71- 4.7- 1,525 1,596 71- 4.7- 18,300 8.7 OUTSIDE SERVICES 4,220 27,036 22,816 - 540.7- 4,220 27,036 22,816 - 540.7- 58,850 45.9 MATERIALS & SUPPLIES 3,716 6,784 3,068- 82.6- 3,716 6,784 3,068 - 82.6- 44,600 15.2 OTHER EXPENSES 3,309 467 2,842 85.9 3,309 467 2,842 85.9 39,739 1.2 PUMP STATIONS 195,968 199,511 3,543 - 1.8- 195,968 199,511 3,543- 1.8- 2,817,533 7.1 FUND TOTALS 9,762,951 9,022,175 740,776 7.6 9,762,951 9,022,175 740,776 7.6 68,306,464 13.2 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 73,127 57,668 15,459 21.1 73,127 57,568 15,459 21.1 877,552 6.6 0102 SALARIES & WAGES -NON MGMT 274,260 266,421 7,839 2.9 274,260 266,421 7,839 2.9 3,291,161 8.1 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 28,481 3,481- 13.9- 25,000 28,481 3,481- 13.9- 300,000 9.5 0105 OVERTIME 7,220 3,966 3,254 45.1 7,220 3,966 3,254 45.1 86,680 4.6 0110 SALARY VACANCY 9,833- 0 9,833 -100.0 9,833- 0 9,833 -100.0 118,000- .0 SALARIES & WAGES 369,774 356,536 13,238 3.6 369,774 356,536 13,238 3.6 4,437,393 8.0 0201 WORKERS' COMPENSATION INS 1,752 1,894 142- 8.1- 1,752 1,894 142- 8.1- 21,068 9.0 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 4,976 4,749 227 4.6 4,976 4,749 227 4.6 59,784 7.9 0204 MEDICAL & HEALTH INSUR 415,805 368,185 47,620 11.5 415,805 368,185 47,620 11.5 4,989,737 7.4 0205 RETIREMENT CONTRIBUTION 205,638 182,829 22,809 11.1 205,638 182,829 22,809 11.1 2,467,722 7.4 0206 DEFERRED COMP. CONTRIB 19,917 18,644 1,273 6.4 19,917 18,644 1,273 6.4 239,084 7.8 0207 DENTAL INSURANCE 39,541 37,352 2,189 5.5 39,541 37,352 2,189 5.5 474,533 7.9 0208 LONG -TERM DISABILITY INS 928 845 83 8.9 928 845 83 8.9 11,173 7.6 0209 LIFE INSURANCE 5,953 5,539 414 7.0 5,953 5,539 414 7.0 71,491 7.7 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 41,666- 0 41,666 -100.0 41,666- 0 41,666 -100.0 500,000- .0 0213 OPEB CONTRIBUTION 3,767,000 3,767,000 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 4,419,844 4,387,037 32,807 .7 4,419,844 4,387,037 32,807 .7 11,991,592 36.6 0250 CAPITALIZED ADM OVERHEAD 4,057- 2,275- 1,782- 43.9 4,057- 2,275- 1,782- 43.9 48,690- // 4.7 CAPITALIZED ADM OVERHEAD 4,057- 2,275- 1,782- 43.9 4,057- 2,275- 1,782- 43.9 48,690- 4.7 0301 DIRECTOR MEETING FEES 5,027 4,461 566 11.3 5,027 4,461 566 11.3 60,325 7.4 0302 BOARD TRAINING AND CONF 3,833 100 3,733 97.4 3,833 100 3,733 97.4 46,000 .2 0303 BOARD HEALTH BENEFITS 4,636 4,625 11 .2 4,636 4,625 11 .2 55,635 8.3 DIRECTOR FEES & EXPENSES 13,496 9,186 4,310 31.9 13,496 9,186 4,310 31.9 161,960 5.7 0501 ELECTRICAL 6,250 227 6,023 96.4 6,250 227 6,023 96.4 75,000 .3 0502 NATURAL GAS 916 0 916 100.0 916 0 916 100.0 11,000 .0 0504 WATER 333 705 372- 111.7- 333 705 372- 111.7- 4,000 17.6 0505 TELEPHONE 7,225 9,887 2,662- 36.8- 7,225 9,887 2,662- 36.8- 86,700 11.4 UTILITIES 14,724 10,819 3,905 26.5 14,724 10,819 3,905 26.5 176,700 6.1 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 416 0 416 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,775 706 5,069 87.8 5,775 706 5,069 87.8 70,800 1.0 0605 COMPUTER REPAIRS & MAINT 32,041 94,079 62,038- 193.6- 32,041 94,079 62,038 - 193.6- 384,500 24.5 0606 REAL PROPERTY REPAIRS 3,333 450 2,883 86.5 3,333 450 2,883 86.5 40,000 1.1 REPAIRS & MAINTENANCE 41,565 95,235 53,670- 129.1- 41,565 95,235 53,670 - 129.1- 500,300 19.0 0801 PROFESSIONAL SERVICES 14,232 1,263 12,969 91.1 14,232 1,263 12,969 91.1 170,800 .7 0802 LEGAL SERVICES -BOARD 5,166 0 5,166 100.0 5,166 0 5,166 100.0 62,000 .0 0803 LEGAL SERVICES -STAFF 16,032 0 16,032 100.0 16,032 0 16,032 100.0 202,000 .0 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 35,430 1,263 34,167 96.4 35,430 1,263 34,167 96.4 434,800 .3 0901 OUTSIDE SAFETY SERVICES 4,583 1,425 3,158 68.9 4,583 1,425 3,158 68.9 55,000 2.6 0902 TECHNICAL SERVICES 63,364 45,655 17,709 27.9 63,364 45,655 17,709 27.9 1,010,400 4.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 45,500 45,982 482- 1.1- 45,500 45,982 482- 1.1- 174,750 26.3 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 1,250 0 1,250 100.0 15,000 .0 0906 RECRUITMENT 8,166 18,960 10,794- 132.2- 8,166 18,960 10,794- 132.2- 98,000 19.3 OUTSIDE SERVICES 122,863 112,022 10,841 8.8 122,863 112,022 10,841 8.8 1,353,550 8.3 1001 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 850,000 850,000 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 10,247 3,042 7,205 70.3 10,247 3,042 7,205 70.3 123,000 2.5 1103 OPERATING SUPPLIES 7,153 4,345 2,808 39.3 7,153 4,345 2,808 39.3 69,450 6.3 1106 SAFETY SUPPLIES 3,764 201 3,563 94.7 3,764 201 3,563 94.7 46,275 .4 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 21,164 7,588 13,576 64.1 21,164 7,588 13,576 64.1 238,725 3.2 1201 RENTS & LEASES 2,548 786 1,762 69.2 2,548 786 1,762 69.2 35,600 2.2 1202 PUBLIC AGENCY FEES 208 0 208 100.0 208 0 208 100.0 2,500 .0 1203 PUBLIC INFORMATION 35,583 17,845 17,738 49.8 35,583 17,845 17,738 49.8 427,000 4.2 1204 TUITION REIMBURSEMENT 915 0 915 100.0 915 0 915 100.0 11,000 .0 1205 TECH TRAIN, CONF & MEETS 6,969 8,997 2,028- 29.1- 6,969 8,997 2,028- 29.1- 86,450 10.4 1206 CERTIFICATION & LICENSES 149 0 149 100.0 149 0 149 100.0 1,800 .0 1207 CLAIMS 416 0 416 100.0 416 0 416 100.0 5,000 .0 1208 SUBSCRIPTION /PUBLICATION 563 0 563 100.0 563 0 563 100.0 7,785 .0 1209 MILEAGE REIMBURSEMENTS 335 474 139- 41.5- 335 474 139- 41.5- 4,050 11.7 1210 PUBLIC NOTICES 62 0 62 100.0 62 0 62 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,433 1,938 495 20.3 2,433 1,938 495 20.3 29,200 6.6 1212 EMPLOYEE MEMBERSHIPS 557 370 187 33.6 557 370 187 33.6 8,715 4.2 1213 MISCELLANEOUS 1,235 897 338 27.4 1,235 897 338 27.4 15,950 5.6 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 350,000 .0 1216 PROFESSIONAL EXP.REIMB 2,967 3,000 33- 1.1- 2,967 3,000 33- 1.1- 41,615 7.2 OTHER EXPENSES 54,940 34,307 20,633 37.6 54,940 34,307 20,633 37.6 1;027,415 3.3 DEPARTMENT NET EXPENSES 5,939,743 5,861,718 78,025 1.3 5,939,743 5,861,718 78,025 1.3 21,123,745 27.7 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 24,791 0. 24,791 100.0 24,791 0 24,791 100.0 297,497 .0 0102 SALARIES & WAGES -NON MGMT 434,191 434,276 85- .0 434,191 434,276 85- .0 5,210,333 8.3 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 4,915 4,083 832 16.9 4,915 4,083 832 16.9 59,000 6.9 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 13,749- 0 13,749 -100.0 165,000- :0 SALARIES & WAGES 450,148 438,359 11,789 2.6 450,148 438,359 11,789 2.6 5,401,830 8:1 0201 WORKERS' COMPENSATION INS 5,841 5,373 468 8.0 5,841 5,373 468 8.0 70,133 7.7 0203 FEDERAL MEDICARE TAX 6,275 5,887 388 6.2 6,275 5,887 388 6.2 75,346 7.8 0204 MEDICAL & HEALTH INSUR 87,930 93,955 6,025- 6.9- 87,930 93,955 6,025- 6.9- 1,055,206 8.9 0205 RETIREMENT CONTRIBUTION 259,806 233,656 26,150 10.1 259,806 233,656 26,150 10.1 3,117,716 7.5 0206 DEFERRED COMP. CONTRIB 25,962 24,843 1,119 4.3 25,962 24,843 1,119 4.3 311,582 8.0 0207 DENTAL INSURANCE 8,916 9,631 715- 8.0- 8,916 9,631 715- 8.0- 107,024 9.0 0208 LONG -TERM DISABILITY INS 1,373 1,259 114 8.3 1,373 1,259 114 8.3 16,495 7.6 0209 LIFE INSURANCE 2,203 1,890 313 14.2 2,203 1,890 313 14.2 26,488 7.1 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 15,916- 0 15,916 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 376,494 5,896 1.5 382,390 376,494 5,896 1.5 4,588,990 8.2 0250 CAPITALIZED ADM OVERHEAD 290,847- 278,057- 12,790- 4.4 290,847- 278,057- 12,790- 4.4 3,490,194- 8.0 CAPITALIZED ADM OVERHEAD 290,847- 278,057- 12,790- 4.4 290,847- 278,057- 12,790- 4.4 3,490,194- 8.0 ! y 0501 ELECTRICAL 1,199 735 464 38.7 1,199 735 464 38.7 14,400 5.1 0502 NATURAL GAS 125 18 107 85.6 125 18 107 85.6 1,500 1.2 0504 WATER 166 345 179- 107.8- 166 345 179- 107.8- 2,000 17.3 0505 TELEPHONE 4,299 1,782 2,517 58.5 4,299 1,782 2,517 58.5 51,600 3.5 UTILITIES 5,789 2,880 2,909 50.3 5,789 2,880 2,909 50.3 69,500 4.1 0604 OUTSIDE REPAIRS & MAINT. 4,336 986 3,350 77.3 4,336 986 3,350 77.3 52,050 1.9 0605 COMPUTER REPAIRS & MAINT 4,325 6,760 2,435- 56.3- 4,325 6,760 2,435- 56.3- 51,911 13.0 REPAIRS & MAINTENANCE 8,661 7,746 915 10.6 8,661 7,746 915 10.6 103,961 7.5 0704 JANITORIAL & REFUSE REMOV 1,749 861 888 50.8 1,749 861 888 50.8 21,000 4.1 0706 HAZARDOUS WASTE DISPOSAL 16 50,764 50,748- 175.0- 16 50,764 50,748- 175.0- 500,200 10.1 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 1,765 51,625 49,860- 824.9- 1,765 51,625 49,860- 824.9- 521,200 9.9 0803 LEGAL SERVICES -STAFF 1,340 0 1,340 100.0 1,340 0 1,340 100.0 96,100 .0 PROFESSIONAL & LEGAL SERV 1,340 0 1,340 100.0 1,340 0 1,340 100.0 96,100 .0 0902 TECHNICAL SERVICES 16,165 28,347 12,182- 75.4- 16,165 28,347 12,182- 75.4- 314,000 9.0 0904 OTHER PUBLIC AGENCY SERVS 2,500 4,615 2,115- 84.6- 2,500 4,615 2,115- 84.6- 130,000 3.6 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 216 0 216 100.0 2,600 .0 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 18,881 32,962 14,081- 74.6- 18,881 32,962 14,081- 74.6- 446,600 7.4 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 2,790 1,872 40.2 4,662 2,790 1,872 40.2 55,960 5.0 1103 OPERATING SUPPLIES 9,769 4,939 4,830 49.4 9,769 4,939 4,830 49.4 117,250 4.2 1106 SAFETY SUPPLIES 1,646 2,079 433- 26.3- 1,646 2,079 433- 26.3- 19,800 10.5 MATERIALS & SUPPLIES 16,077 9,808 6,269 39.0 16,077 91808 6,269 39.0 193,010 5.1 1201 RENTS & LEASES 657 0 657 100.0 657 0 657 100.0 7,900 .0 1202 PUBLIC AGENCY FEES 416 0 416 100.0 416 0 416 100.0 5,000 .0 1203 PUBLIC INFORMATION 915 0 915 100.0 915 0 915 100.0 11,000 .0 1204 TUITION REIMBURSEMENT 1,065 0 1,065 100.0 1,065 0 1,065 100.0 18,800 .0 1205 TECH TRAIN, CONF & MEETS 11,127 8,558 2,569 23.1 11,127 8,558 2,569 23.1 135,660 6.3 1206 CERTIFICATION & LICENSES 257 132 125 48.6 257 132 125 48.6 3,095 4.3 1208 SUBSCRIPTION /PUBLICATION 1,706 0 1,706 100.0 1,706 0 1,706 100.0 20,513 .0 1209 MILEAGE REIMBURSEMENTS 121 102 19 15.7 121 102 19 15.7 1,490 6.8 1210 PUBLIC NOTICES 424 0 424 100.0 424 0 424 100.0 5,100 .0 1211 OUTSIDE ORGANIZATION FEES 662 5,022 4,360- 658.6- 662 5,022 4,360- 658.6- 19,300 26.0 1212 EMPLOYEE MEMBERSHIPS 931 452 479 51.5 931 452 479 51.5 11,209 4.0 12.13 MISCELLANEOUS 930 68 862 92.7 930 68 862 92.7 11,200 .6 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 458 0 458 100.0 5,500 .0 OTHER EXPENSES 19,669 14,334 5,335 27.1 19,669 14,334 5,335 27.1 255,767 5.6� !✓ DEPARTMENT NET EXPENSES 613,873 656,151 42,278- 6.9- 613,873 656,151 42,278- 6.9- 8,186,764 8.0 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL ------------------------------------------------------------------------------------------------------------------------------------ CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 16,363 16,363 0 .0 16,363 16,363 0 .0 196,361 8.3 0102 SALARIES & WAGES -NON MGMT 365,018 336,155 28,863 7.9 365,018 336,155 28,863 7.9 4,380,275 7.7 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 18,959 17,467 1,492 7.9 18,959 17,467 1,492 7.9 227,576 7.7 0106 STANDBY PAID 5,500 4,969 531 9.7 5,500 4,969 531 9.7 66,000 7.5 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 11,416- 0 11,416 -100.0 137,000- .0 SALARIES & WAGES 394,424 374,954 19,470 4.9 394,424 374,954 19,470 4.9 4,733,212 7.9 0201 WORKERS' COMPENSATION INS 11,626 11,133 493 4.2 11,626 11,133 493 4.2 139,577 8.0 0203 FEDERAL MEDICARE TAX 5,298 5,160 138 2.6 5,298 5,160 138 2.6 63,624 8.1 0204 MEDICAL & HEALTH INSUR 94,843 93,286 1,557 1.6 94,843 93,286 1,557 1.6 1,138,181 8.2 0205 RETIREMENT CONTRIBUTION 227,497, 199,820 27,677 12.2 227,497 199,820 27,677 12.2 2,730,011 7.3 0206 DEFERRED COMP. CONTRIB 23,640 22,591 1,049 4.4 23,640 22,591 1,049 4.4 283,731 8.0 0207 DENTAL INSURANCE 8,604 8,672 68- .8- 8,604 8,672 68- 8- 103,298 8.4 0208 LONG -TERM DISABILITY INS 1,261 1,119 142 11.3 1,261 1,119 142 11.3 15,179 7.4 0209 LIFE INSURANCE 1,898 1,721 177 9.3 1,898 1,721 177 9.3 22,824 7.5 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 15,000- 0 15,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 343,502 16,165 4.5 359,667 343,502 16,165 4.5 4,316,425 8.0 0250 CAPITALIZED ADM OVERHEAD 9,013- 2,072- 6,941- 77.0 9,013- 2,072- 6,941- 77.0 108,164- 1.9 CAPITALIZED ADM OVERHEAD 9,013- 2,072- 6,941- 77.0 9,013- 2,072- 6,941- 77.0 108,164- 1.9 / 0 0501 ELECTRICAL 4,666 1,181 3,485 74.7 4,666 1,181 3,485 74.7 56,000 2.1 0502 NATURAL GAS 1,500 0 1,500 100.0 1,500 0 1,500 100.0 18,000 0504 WATER 666 516 150 22.5 666 516 150 22.5 8,000 .0 6.5 0505 TELEPHONE 3,750 2,374 1,376 36.7 3,750 2,374 1,376 36.7 45,000 5.3 UTILITIES 10,582 4,071 6,511 61.5 10,582 4,071 6,511 61.5 127,000 3.2 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 2,808 6,879 71.0 9,687 2,808 6,879 71.0 116,250 2.4 0602 VEHIC /EQUIP REPAIR.MAINT 7,500 3,457 4,043 53.9 7,500 3,457 4,043 53.9 90,000 3.8 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 250 0 250 100.0 3,000 0604 OUTSIDE REPAIRS & MAINT 42,064 11,525 30,539 72.6 42,064 11,525 30,539 72.6 504,800 .0 2.3 REPAIRS & MAINTENANCE 59,501 17,790 41,711 70.1 59,501 17,790 41,711 70.1 714,050 2.5 0704 JANITORIAL & REFUSE REMOV 5,024 6,098 1,074- 21.4- 5,024 6,098 1,074- 21.4- 60,300 10.1 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 2,500 0 2,500 100.0 30,000 .0 HAULING & DISPOSAL 7,524 6,098 1,426 19.0 7,524 6,098 1,426 19.0 90,300 6.8 0803 LEGAL SERVICES -STAFF 833 0 833 100.0 833 0 833 100.0 10,000 .0 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 833 0 83.3 100.0 10,000 .0 0901 OUTSIDE SAFETY SERVICES 333 0 333 100.0 333 0 333 100.0 4,000 0902 TECHNICAL SERVICES 7,678 8,219 541- 7.0- 7,678 8,219 541- 7.0- 92,170 .0 8.9 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 7/31/2012 DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 8 0 8 100.0 100 .0 OUTSIDE SERVICES 8,019 8,219 200- 2.5- 8,019 8,219 200- 2.5- 96,270 8.5 1101 OFFICE EQUIPMENT /SUPPLIES 874 326 548 62.7 874 326 548 62.7 10,500 3.1 1102 GASOLINE, OIL & FUEL 21,454 7,315 14,139 65.9 21,454 7,315 14,139 65.9 257,450 2.8 1103 OPERATING SUPPLIES 33,713 36,151 2,438- 7.2- 33,713 36,151 2,438- 7.2- 404,600 8.9 1106 SAFETY SUPPLIES 3,083 1,067 2,016 65.4 3,083 1,067 2,016 65.4 41,220 2.6 MATERIALS & SUPPLIES 59,124 44,859 14,265 24.1 59,124 44,859 14,265 24.1 713,770 6.3 1201 RENTS & LEASES 9,801 13,386 3,585- 36.6 - 9,801 13,386 3,585- 36.6- 117,650 11.4 1202 PUBLIC AGENCY FEES 1,750 155 1,595 91.1 1,750 155 1,595 91.1 32,250 .5 1204 TUITION REIMBURSEMENT 166 0 166 100.0 166 0 166 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 320 3,127 90.7 3,447 320 3,127 90.7 41,370 .8 1206 CERTIFICATION & LICENSES 406 0 406 100.0 406 0 406 100.0 4,883 .0 1207 CLAIMS 8 0 8 100.0 8 0 8 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 58 0 58 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 75 211 136 - 181.3- 75 211 136- 181.3- 900 23.4 1212 EMPLOYEE MEMBERSHIPS 601 0 601 100.0 601 0 601 100.0 7,229 .0 1213 MISCELLANEOUS 208 0 208 100.0 208 0 208 100.0 2,500 .0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 250 0 250 100.0 3,000 .0 OTHER EXPENSES 16,770 14,072 2,698 16.1 16,770 14,072 2,698 16.1 212,582 6.6( / / DEPARTMENT NET EXPENSES 907,431 811,493 95,938 10.6 907,431 811,493 95,938 10.6 10,905,445 7.4 PREPARED 8/10/12, 15:09:06 17,549 EXPENSE SUMMARY REPORT BY DEPARTMENT 19,396 17,549 1,847 PAGE 7 PROGRAM /GM279D 9,916 RUNNING EXPENSE FUND 3.2 ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT 8.1 PERIOD ENDING: 7/31/2012 148,193 132,488 15,705 10.6 148,193 132,488 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS 10.6 1,778,374 7.4 399,636 336,224 63,412 15.9 399,636 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL 3,703 NO ACCOUNT TITLE -----------------------7------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 27,756 25,423 2,333 8.4 27,756 25,423 2,333 8.4 333,083 7.6 0102 SALARIES & WAGES -NON MGMT 657,514 606,931 50,583 7.7 657,514 606,931 50,583 7.7 7,890,227 7.7 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 1 35,870 41,462 5,592- 15.6- 35,870 41,462 5,592- 15.6- 430,509 9.6 0106 STANDBY PAID 5,039 3,244 1,795 35.6 5,039 3,244 1,795 35.6 60,498 5.4 0110 SALARY VACANCY 20,583- 0 20,583 -100.0 20,583- 0 20,583 -100.0 247,000- .0 SALARIES & WAGES 705,596 677,060 28,536 4.0 705,596 677,060 28,536 4.0 8,467,317 8.0 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 19,396 17,549 1,847 9.5 19,396 17,549 1,847 9.5 232,800 7.5 9,916 9,595 321 3.2 9,916 9,595 321 3.2 119,039 8.1 148,193 132,488 15,705 10.6 148,193 132,488 15,705 10.6 1,778,374 7.4 399,636 336,224 63,412 15.9 399,636 336,224 63,412 15.9 4,795,708 7.0 41,062 37,359 3,703 9.0 41,062 37,359 3,703 9.0 492,817 7.6 13,553 12,439 1,114 8.2 13,553 12,439 1,114 8.2 162,696 7.6 2,092 1,793 299 14.3 2,092 1,793 299 14.3 25,171 7.1 3,308 2,788 520 15.7 3,308 2,788 520 15.7 39,773 7.0 0 0 0 . 0 0 0 0 . 0 0 0 25,500- 0 25,500 -100.0 25,500- 0 25,500 -100.0 306,000- 0 611,656 550,235 61,421 10.0 611,656 550,235 61,421 10.0 7,340,378 7.5 8,613- 12,439- 3,826 44.4- 8,613- 12,439- 3,826 44.4- 103,389- 12.0 , O 8,613- 12,439- 3,826 44.4- 8,613- 12,439- 3,826 44.4- 103,389- 12.0 17,166 5,209 11,957 69.7 17,166 5,209 11,957 69.7 206,000 2.5 40,416 0 40,416 100.0 40,416 0 40,416 100.0 485,000 .0 4,833 0 4,833 100.0 4,833 0 4,833 100.0 58,000 .0 10,333 0 10,333 100.0 10,333 0 10,333 100.0 124,000 .0 25,666 9,671 15,995 62.3 25,666 9,671 15,995 62.3 308,000 3.1 98,414 14,880 83,534 84.9 98,414 14,880 83,534 84.9 1,181,000 1.3 30,249 94 30,155 99.7 30,249 94 30,155 99.7 363,000 .0 171,666 0 171,666 100.0 171,666 0 171,666 100.0 2,060,000 .0 39,583 0 39,583 100.0 39,583 0 39,583 100.0 475,000 .0 5,000 6,979 1,979- 39.6- 5,000 6,979 1,979- 39.6- 60,000 11.6 4,541 1,764 2,777 61.2 4,541 1,764 2,777 61.2 54,500 3.2 251,.039 8,837 242,202 96.5 251,039 8,837 242,202 96.5 3,012,500 .3 74,996 126,743 51,747- 69.0- 74,996 126,743 51,747- 69.0- 900,000 14.1 94,869 17,535 77,334 81.5 94,869 17,535 77,334 81.5 1,138,500 1.5 3,332 1,812 1,520 45.6 3,332 1,812 1,520 45.6 41,000 4.4 173,197 146,090 27,107 15.7 173,197 146,090 27,107 15.7 2,079,500 7.0 13,333 7,479 5,854 43.9 13,333 7,479 5,854 43.9 160,000 4.7 833 0 833 100.0 833 0 833 100.0 10,000 .0 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 8 BUDGET % 0703 GRIT REMOVAL 6,666 2,563 4,103 61.6 6,666 2,563 4,103 61.6 80,000 3.2 0704 JANITORIAL & REFUSE REMOV 12,415 11,568 847 6.8 12,415 11,568 847 6.8 149,000 7.8 0706 HAZARDOUS WASTE DISPOSAL 916 0 916 100.0 916 0 916 100.0 11,000 .0 HAULING & DISPOSAL 34,163 21,610 12,553 36.7 34,163 21,610 12,553 36.7 410,000 5.3 0803 LEGAL SERVICES -STAFF 4,166 0 4,166 100.0 4,166 0 4,166 100.0 50,000 .0 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 4,166 0 4,166 100.0 50,000 .0 0901 OUTSIDE SAFETY SERVICES 1,416 0 1,416 100.0 1,416 0 1,416 100.0 17,000 .0 0902 TECHNICAL SERVICES 105,887 53,311 52,576 49.7 105,887 53,311 52,576 49.7 1,270,700 4.2 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 416 0 416 100.0 5,000 .0 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 83 0 83 100.0 1,000 A OUTSIDE SERVICES 107,802 53,311 54,491 50.5 107,802 53,311 54,491 50.5 1,293,700 4.1 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 1,418 332 19.0 1,750 1,418 332 19.0 21,000 6.8 1103 OPERATING SUPPLIES 46,911 26,388 20,523 43.7 46,911 26,388 20,523 43.7 563,000 4.7 1104 OPERATING FUEL 1,666 0 1,666 100.0 1,666 0 1,666 100.0 20,000 .0 1105 LABORATORY SUPPLIES 12,166 3,792 8,374 68.8 12,166 3,792 8,374 68.8 146,000 2.6 1106 SAFETY SUPPLIES 2,551 822 1,729 67.8 2,551 822 1,729 67.8 30,700 2.7 / /� MATERIALS & SUPPLIES 65,044 32,420 32,624 50.2 65,044 32,420 32,624 50.2 780,700 4.2 7 1201 RENTS & LEASES 4,121 0 4,121 100.0 4,121 0 4,121 100.0 49,500 .0 1202 PUBLIC AGENCY FEES 30,641 0 30,641 100.0 30,641 0 30,641 100.0 367,700 .0 1204 TUITION REIMBURSEMENT 833 0 833 100.0 833 0 833 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 4,848 1,013 3,835 79.1 4,848 1,013 3,835 79.1 58,700 1.7 1206 CERTIFICATION & LICENSES 725 21 704 97.1 725 21 704 97.1 8,703 .2 1208 SUBSCRIPTION /PUBLICATION 393 0 393 100.0 393 0 393 100.0 4,750 .0 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 41 0 41 100.0 500 .0 1211 OUTSIDE ORGANIZATION FEES 19,12.4 0 19,124 100.0 19,124 0 19,124 100.0 229,500 .0 1212 EMPLOYEE MEMBERSHIPS 901 264 637 70.7 901 264 637 70.7 10,838 2.4 1213 MISCELLANEOUS 595 0 595 100.0 595 0 595 100.0 6,080 .0 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 1,250 0 1,250 100.0 15,000 .0 OTHER EXPENSES 63,472 1,298 62,174 98.0 63,472 1,298 62,174 98.0 761,271 .2 DEPARTMENT NET EXPENSES 2,105,936 1,493,302 612,634 29.1 2,105,936 1,493,302 612,634 29.1 25,272,977 5.9 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 62,188 59,136 3,052 4.9 62,188 59,136 3,052 4.9 746,267 7.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 2,107 186 8.1 2,293 2,107 186 8.1 27,527 7.7 0106 STANDBY PAID 8,333 7,179 1,154 13.8 8,333 7,179 1,154 13.8 100,000 7.2 0110 SALARY VACANCY 1;833- 0 1,833 - 100.0 1,833- 0 1,833 -100.0 22,000- .0 SALARIES & WAGES 70,981 68,422 2,559 3.6 70,981 68,422 2,559 3.6 851,794 8.0 0201 WORKERS' COMPENSATION INS 2,096 2,090 6 .3 2,096 2,090 6 .3 25,156 8.3 0203 FEDERAL MEDICARE TAX 926 983 57- 6.2- 926 983 57- 6.2- 11,112 8.8 0204 MEDICAL & HEALTH INSUR 10,998 10,168 830 7.5 10,998 10,168 830 7.5 131,977 7.7 0205 RETIREMENT CONTRIBUTION 36,453 35,644 809 2.2 36,453 35,644 809 2.2 437,443 8.1 0206 DEFERRED COMP. CONTRIB 3,751 3,867 116- 3.1- 3,751 3,867 116- 3.1- 45,018 8.6 0207 DENTAL INSURANCE 1,068 983 85 8.0 1,068 983 85 8.0 12,820 7.7 0208 LONG -TERM DISABILITY INS 205 180 25 12.2 205 180 25 12.2 2,471 7.3 0209 LIFE INSURANCE 280 248 32 11.4 280 248 32 11.4 3,366 7.4 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 2,250- 0 2,250 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 54,163 636- 1.2- 53,527 54,163 636- 1.2- 642,363 8.4 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 463- 0 463 -100.0 5,563- .0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 463- 0 463 -100.0 5,563- .0 2C 0406 OTHER CHEMICALS 33,333 24,214 9,119 27.4 33,333 24,214 9,119 27.4 400,000 6.1 CHEMICALS 33,333 24,214 9,119 27.4 33,333 24,214 9,119 27.4 400,000 6.1 0501 ELECTRICAL 0 67 67- .0 0 67 67- .0 457,600 .0 0504 WATER 1,312 594 718 54.7 1,312 594 718 54.7 15,750 3.8 0505 TELEPHONE 3,925 3,049 876 22.3 3,925 3,049 876 22.3 47,100 6.5 UTILITIES 5,237 3,710 1,527 29.2 5,237 3,710 1,527 29.2 520,450 .7 0603 GENERAL REPAIRS & MAINT 3,083 13,119 10,036- 325.5- 3,083 13,119 10,036- 325.5- 37,000 35.5 0604 OUTSIDE REPAIRS & MAINT. 17,500 0 17,500 100.0 17,500 0 17,500 100.0 210,000 .0 REPAIRS & MAINTENANCE 20,583 13,119 7,464 36.3 20,583 13,119 7,464 36.3 247,000 5.3 0704 JANITORIAL & REFUSE REMOV 1,525 1,596 71- 4.7- 1,525 1,596 71- 4.7- 18,300 8.7 HAULING & DISPOSAL 1,525 1,596 71- 4.7- 1,525 1,596 71- 4.7- 18,300 8.7 0901 OUTSIDE SAFETY SERVICES 0 1,972 1,972- .0 0 1,972 1,972- .0 8,200 24.0 0902 TECHNICAL SERVICES 4,220 25,064 20,844- 493.9- 4,220 25,064 20,844- 493.9- 50,650 49.5 OUTSIDE SERVICES 4,220 27,036 22,816 - 540.7- 4,220 27,036 22,816- 540.7- 58,850 45.9 1103 OPERATING SUPPLIES 1,800 1,237 563 31.3 1,800 1,237 563 31.3 21,600 5.7 PREPARED 8/10/12, 15:09:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- -- - --- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1104 OPERATING FUEL 1,500 5,215 3,715- 247.7- 1,500 5,215 3,715- 247.7- 18,000 29.0 1106 SAFETY SUPPLIES 416 332 84 20.2 416 332 84 20.2 5,000 6.6 MATERIALS & SUPPLIES 3,716 6,784 3,068- 82.6- 3,716 6,784 3,068- 82.6- 44,600 15.2 1201 RENTS & LEASES 208 0 208 100.0 208 0 208 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,632 0 1,632 100.0 1,632 0 1,632 100.0 19,585 .0 1204 TUITION REIMBURSEMENT 229 0 229 100.0 229 0 229 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 337 662 66.3 999 337 662 66.3 11,990 2.8 1206 CERTIFICATION & LICENSES 88 130 42- 47.7- 88 130 42- 47.7- 1,060 12.3 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 16 0 16 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 16 0 16 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 96 0 96.100.0 96 0 96 100.0 1,154 .0 1213 MISCELLANEOUS 25 0 25 100.0 25 0 25 100.0 300 .0 OTHER EXPENSES 3,309 467 2,842 85.9 3,309 467 2,842 85.9 39,739 1.2 DEPARTMENT NET EXPENSES 195,968 199,511 3,543- 1.8- 195,968 199,511 3,543- 1.8- 2,817,533 7.1 21 PREPARED 8/10/12, 15:01:46 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 7/31/2012 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 99,454 42,583 30.0 142,037 99,454 42,583 30.0 1,704,493 5.8 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,702,919 90,252 5.0 1,793,171 1,702,919 90,252 5.0 21,518,263 7.9 0103 SALARIES & WAGES -COMP ABS 25,000 28,481 3,481- 13.9- 25,000 28,481 3,481- 13.9- 300,000 9.5 0105 OVERTIME 69,257 69,085 172 .2 69,257 69,085 172 .2 831,292 8.3 0106 STANDBY PAID 18,872 15,392 3,480 18.4 18,872 15,392 3,480 18.4 226,498 6.8 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 57,414- 0 57,414 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 228,144 21,833 8.7 249,977 228,144 21,833 8.7 2,999,812 7.6 0151 OVERTIME 11,399 2,203 9,196 80.7 11,399 2,203 9,196 80.7 136,846 1.6 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 6,916- 0 6,916 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,145,678 99,705 4.4 2,245,383 2,145,678 99,705 4.4 26,945,204 8.0 0201 WORKERS' COMPENSATION INS .42,616 39,486 3,130 7.3 42,616 39,486 3,130 7.3 511,698 7.7 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,'000 .0 0203 FEDERAL MEDICARE TAX 30,780 29,534 1,246 4.0 30,780 29,534 1,246 4.0 369,666 8.0 0204 MEDICAL & HEALTH INSUR 800,833 735,242 65,591 8.2 800,833 735,242 65,591 8.2 9,610,325 7.7 0205 RETIREMENT CONTRIBUTION 1,272,705 1,105,650 167,055 13.1 1,272,705 1,105,650 167,055 13.1 15,272,771 7.2 0206 DEFERRED COMP. CONTRIB 128,537 119,821 8,716 6.8 128,537 119,821 8,716 6.8 1,542,799 7.8 0207 DENTAL INSURANCE 76,033 72,942 3,091 4.1 76,033 72,942 3,091 4.1 912,678 8.0 0208 LONG -TERM DISABILITY INS 6,588 5,923 665 10.1 6,588 5,923 665 10.1 79,321 7.5 0209 LIFE INSURANCE 14,813 13,176 1,637 11.1 14,813 13,176 1,637 11.1 178,093 7.4 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 100,332- 0 100,332 -100.0 1,204,000- .0 0 0213 OPEB CONTRIBUTION 3,767,000 3,767,000 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100. EMPLOYEE BENEFITS 6,039,573 5,888,774 150,799 2.5 6,039,573 5,888,774 150,799 2.5 31,430,351 18.7 TOTAL SALARY AND BENEFITS 8,284,956 8,034,452 250,504 3.0 8,284,956 8,034,452 250,504 3.0 58,375,555 13.8 PREPARED 8/10/12, 15:01:16 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------- ---- - - - - - -- CURRENT ASSETS CASH 883,841.36 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 33,016,000.00 ACCOUNTS RECEIVABLE 3,783,582.70 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 26,249.62 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 519,425.50 AVAD - ALHAMBRA VLY AR 1,701,904.82 DUE FROM R/E 18,500,092.61 DUE FROM S/I .00 DUE FROM DEBT FUND 5,756,565.94 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 953,635.04 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 36,202,612.89 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 69,465.67 - ACCOUNTS PAYABLE 342,755.95 - SALES TAX PAYABLE 322.88- 63,201,746.55 953,635.04 -------- - - - - -- 64,155,381.59 -------- - - - - -- -------------- PREPARED 8/10/12, 15:01:16 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------ --- - -- REFUNDABLE CONST BONDS 135,491.59 - UNEARNED INTEREST 7,782.65 - PROJECT RETENTION PAYABLE 116,257.61 - TOTAL LIABILITIES 36,904,216.50- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,022,919.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 228,245.90 - TOTAL FUND EQUITY 27,251,165.09 - ------ -- - - -- -- TOTAL LIABILITIES AND FUND EQUITY 64,155,381.59 - -------------- -------------- W--� PREPARED 8/10/12, 15:00:58 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 8$ OF YEAR LAPSED ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE $ 2301 SEWER SVC CHRG- COUNTY 0 93 93 .0 0 93 93 .0 4,430,000 .0 SEWER SERVICE CHARGES 0 93 93 .0 0 93 93 .0 4,430,000 .0 1500 MAIN LINES INSPECTION 16,666 19,650 2,984 17.9 16,666 19,650 2,984 17.9 200,000 9.8 1600 PLAN REVIEW 7,083 2,350 4,733- 66.8- 7,083 2,350 4,733- 66.8- 85,000 2.8 1900 OVERTIME INSPECTION 2,333 0 2,333- 100.0- 2,333 0 2,333- 100.0- 28,000 .0 2100 TV REINSPECTION 83 0 83- 100.0- 83 0 83- 100.0- 1,000 .0 3800 RECYCLED WATER 5,083 0 5,083- 100.0- 5,083 0 5,083- 100.0- 61,000 .0 4000 FACILITIES CAPACITY FEES 368,083 135,746 232,337- 63.1- 368,083 135,746 232,337- 63.1- 4,417,000 3.1 4100 REBATES TO DISTRICT 83 0 83- 100.0- 83 0 83- 100.0 - 1,000 .0 4200 PUMP ZONE FEES 53,083 31,740 21,343- 40.2- 53,083 31,740 21,343- 40.2- 637,000 5.0 4400 CAPACITY USE CHARGE 15,833 0 15,833- 100.0- 15,833 0 15,833- 100.0- 190,000 .0 4501 INTEREST INCOME 29,166 17,378 11,788- 40.4- 29,166 17,378 11,788- 40.4- 350,000 5.0 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 7,534,000 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 3,833,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 1,666 0 1,666- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 21,290 21,290 .0 0 21,290 21,290 .0 0 .0 OTHER REVENUES 499,162 228,154 271,008- 54.3- 499,162 228,154 271,008- 54.3- 17,357,000 1.3 FUND TOTALS 499,162 228,247 270,915- 54.3- 499,162 228,247 270,915- 54.3- 21,787,000 1.0 �5 PREPARED 8/10/12, 15:10:13 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /G�I185L4 8% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 1/2013 CENTRAL OCNTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 7/31/2012 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RESNINIW. PRAT ALTACATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PID THIS FY YEAR YTD MONTH BUDGET REGULATORY CCMPL & SAFETY 7283 FIRE PROT SYS nowkff 85,000 55,000 29,323 35 5,000 1,342 27 1,342 55,677 7284 TP HAZARD ID /RE[EDIATION 125,000 894,000 113,230 91 70,000 0 0 0 11,770 7301 TREATMENT PLANT PLANNING 100,000 1,662,000 75,274 75 230,000 36,662 16 36,662 24,726 SUB -TOTAL 310,000 2,611,000 217,827 70 305,000 38,004 13 38,004 92,173 ONE -TIME RENOVATICN 7241 WET WEATHER BYPASS IMPS 3,320,000 3,213,000 3,268,931 99 10,000 460 5 460 51,069 7272 ELECTRIC BLOWER RENCJV 474,000 2,004,000 422,329 89 100,000 0 0 0 51,671 7285 PRIMARY TRE7YIIMU RENOV 1,060,000 10,051,000 347,697 33 1,000,000 15,472 2 15,472 712,303 7289 FOB SEISMIC UPGRADE 190,000 1,259,000 120,118 63 1,000 0 0 0 69,882 7290 OUTFALL n-ff -PH 6 3,310,000 2,000,000 886,177 27 815,000 108,430 13 108,430 2,423,823 7291 FCMP /BLOWER SEISMIC UPGRD 347,000 4,455,000 260,519 75 2,805,000 2,075 0 2,075 86,481 7292 S[maiGEAR REFURBISBMr -P2 300,000 2,444,800 101,473 34 90,000 0 0 0 198,527 7294 SEC PROCESS DIPS 50,000 1,402,000 33,294 67 5,000 0 0 0 16,706 7295 AUX BOILER BURNER UPGRADE 120,000 185,000 52,722 44 5,000 2,245 45 2,245 67,278 7296 SEISMIC UPGRADES FOR SCB 150,000 179,000 127,634 85 1,000 0 0 0 22,366 7297 WET /DRY SCRUBBER REPLCMT 25,000 6,508,000 854 3 1,000 0 0 0 24,146 7302 PE aw RE:FURB, PH 2 25,000 900,000 10,617 43 100,000 347 0 347 14,383 SUB -TOTAL 9,371,000 34,600,800 5,632,365 60 4,933,000 129,029 3 129,029 3,738,635 RECURRING RENCNWICN 7254 TP CATECDIC PROT SYS REPL 600,000 589,000 527,385 88 5,000 0 0 0 72,615 7265 TP EQUIPMENT REPLACEMENT 950,000 1,257,000 749,679 79 100,000 14,017 14 14,017 200,321 7268 TP FACILITIES RENOV 200,000 180,000 204,613 102 12,000 13,308 111 13,308 4,613- 7269 TP ASSET PAIN 1,184,000 1,184,000 624,545 53 45,000 0 0 0 559,455 7288 PIPING RENOV PH 6 2,253,000 2,186,000 1,987,357 88 526,000 13,901 3 13,901 265,643 7298 PIPING RENOVATICN, PHJ 75,000 725,000 68,490 91 700,000 6,198 1 6,198 6,510 SUB -TOTAL : OTHER PROJECTS 5,262,000 6,121,000 4,162,069 79 1,388,000 47,424 3 47,424 1,099,931 7256 ALTERNATIVE ENERGY STUDY 650,000 557,000 649,770 100 10,000 6,708 67 6,708 230 7287 TP MASTER PLAN UPDATE 365,000 554,000 255,588 70 95,000 3,847 4 3,847 109,412 SUB -TOTAL 1,015,000 1,111,000 905,358 89 105,000 10,555 10 10,555 109,642 SUBSTANTIALLY OCMPLETE 7255 PRIMARY STRUCTURE DEMO 1,480,000 1,274,000 1,201,608 81 5,000 265,297 306 265,297 278,392 7276 PIPING RENOVATICNS, PH 5 2,902,000 2,606,000 2,358,515 81 300,000 125,028- 42- 125,028- 543,485 SUB -TOTAL : 4,382,000 3,880,000 3,560,123 81 305,000 140,269 46 140,269 821,877 PREPARED 8/10/12, 15:10:13 CAPITAL IMPROVEMENT BUDGET PROGRAM /Gin851,4 8% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERK ENDING: 7/31/2012 ------------------------------------ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY UNALLOCATED AUTHORIZATIONS 7,885,000 PROGRAM CCt1TIIq.-ENCY 415,000 Treatment Plant 28,640,000 48,323,800 14,477,742 PAGE 2 ACOJUNTING PERIOD 1/2013 EXPENDED PCT EXPENDED RERLI14IM THIS EXP THIS ALLOCATED YEAR YTD mam BUDGET 0 0 51 7,036,000 365,281 5 365,281 14,162,258 PREPARED 8/10/12, 15:10:13 CAPITAL IMPROVEMENT BUDGED PAGE 3 PROGRAM /GM185L4 8% OF FISCAL YEAR ELAPSED ACOOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------- PERK ENDING: 7/31/2012 TYPE CS Collection Systen TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COAST EST TO DATE PTD THIS FY YEAR YTD MiSDH BUDGET RENOVATION 5948 SEWER TV INSPECTION, PH2 1,200,000 9,000,000 801,495 67 1,000,000 973 0 973 398,505 5955 SUSPENDED PIPE SUPPORT 90,000 129,500 81,139 90 100,000 12,001 12 12,001 8,861 5973 NO O2INDA SEWER REM PH 4 2,589,000 2,830,000 1,028,037 40 1,806,000 30,960 2 30,960 1,560,963 5976 DIABLO RENOVATIONS PH2 200,000 2,365,000 91,756 46 300,000 16,084 5 16,084 108,244 5982 PIPE BURST BLANKED 828,000 520,000 323,675 39 100,000 0 0 0 504,325 5991 P.H. SEWER RENOV PH 2 400,000 2,383,300 133,017 33 200,000 0 0 0 266,983 5993 FC)RCEMAIN ASSESSMENT 100,000 74,000 61,432 61 14,000 0 0 0 38,568 5999 CIPP BLANKET CIi1TRASST 92,200 236,000 3,234 4 10,000 0 0 0 88,966 8401 WC SEWER RENOI PH9 2,100,000 3,078,000 695,697 33 1,800,000 126,339 7 126,339 1,404,303 8404 LAFAYETTE SEWER REtNOV PH8 450,000 1,991,000 345,719 77 1,800,000 37,731 2 37,731 104,281 8405 2012 CIPP LINING PROJECT 260,000 2,160,000 167,988 65 2,000,000 28,585 1 28,585 92,012 8411 NO.ORINDA SEWER REN. PH 5 25,000 2,064,000 26,707 107 264,000 19,169 7 19,169 1,707- 8413 WCK SEWER REN., PH 10 0 2,029,000 13,073 0 229,000 13,073 6 13,073 13,073- 8415 MARTINEZ PH 4 SEWER REN. 0 2,010,000 2,576 0 10,000 2,576 26 2,576 2,576 - SUB -TOTAL : 8,334,200 30,869,800 3,775,545 45 9,633,000 287,491 3 287,491 4,558,655 REGL /CXMP/UF= /PING /SAFE 5962 NFa[MLE REMIT LVL MNITOR 150,000 510,000 75,725 51 100,000 0 0 0 74,275 5965 ODLLECTICN SYSTM PIAMMgG 1,250,000 1,253,000 1,095,858 88 170,000 7,914 5 7,914 154,142 SUB -TOTAL 1,400,000 1,763,000 1,171,583 84 270,000 7,914 3 7,914 228,417 EXPANSION 5773 SMITH ROAD CAD 0 0 7,427 0 0 7,427 0 7,427 7,427- 5937 ALFx-nRA VALLEY ASSMT DST 200,000 130,000 125,524 63 3,000 0 0 0 74,476 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,573,000 1,346,889 93 91000 9,040 100 9,040 100,111 6513 ST. MARY'S ROAD CAD 0 0 8,000 0 0 8,000 0 8,000 8,000- 8412 PH GRAYscN CREEK TRUNK SW 100,000 3,100,000 21,908 22 500,000 14,022 3 14,022 78,092 8416 2012 -13 DBVELL3-NP SEWERAG 0 10,000 74,884 0 1,000 74,884 488 74,884 74,884 - SUB -TOTAL : 1,747,000 4,813,000 1,584,632 91 513,000 113,373 22 113,373 162,368 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 500,000 820,000 471,482 94 75,000 689 1 689 28,518 5995 SR AND MTZ BYPASS PUMPS 55,000 300,000 44,272 81 200,000 0 0 0 10,728 6003 SR PUMPING STATION UPGRAD 402,000 580,000 55,902 14 250,000 3,317 1 3,317 346,098 8403 BUCHANAN AIR PUMP ST REPL 50,000 850,000 0 0 400,000 0 0 0 50,000 8406 PUMP STATION SAFETY Imps 60,000 600,000 0 0 60,000 0 0 0 60,000 8407 MARTIEN6ZZ BYPASS PUMP 200,000 280,000 4,515 2 5,000 2,057 41 2,057 195,485 8409 PS SCADA O&M MANUAL 20,000 50,000 0 0 25,000 0 0 0 20,000 8414 MTRAGA PUMPING ST GRINDER 0 400,000 4,822 0 50,000 4,822 10 4,822 4,822 - SUB -TOTAL : 1,287,000 3,880,000 580,993 45 1,065,000 10,885 1 10,885 706,007 PREPARED 8/10/12, 15:10:13 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /G: -1185L4 8% OF FISCAL YEAR ELAPSED AOOOUNTING PERIOD 1/2013 CENTRAL CONTRA OOSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 TYPE CS Collection System TOTAL T= PRO= PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PIT) THIS FY YEAR YTD 141M BUDGET SUBSTANTIALLY COMPLETE 5987 CS CATHODIC PROF SYS REPL 400,000 296,000 232,948 58 1,000 1,186 119 1,186 167,052 5989 S CRINDA SEWER REN PH5 2,907,000 2,167,800 2,907,220 100 1,800,000 13,651 1 13,651 220- 5992 W CREEK SEWER REN, PH 8 2,111,700 2,030,000 2,104,516 100 1,700,000 621 0 621 7,184 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB -TOTAL 5,577,600 4,493,800 5,383,890 97 3,501,000 15,458 0 15,458 193,710 UNALLOCATED AUTHORIZATIONS 8,180,450 0 PROGRAM CONTINGENCY 430,550 0 Collection System 26,956,800 45,819,600 12,496,643 46 14,982,000 435,121 3 435,121 14,460,157 eq PREPARED 8/10/12, 15:10:13 CAPITAL IMPROVEMENT BUDGET PROGRAM /C- 118514 8% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 TYPE GI General Inprove ants TOPAZ TOTAL PROJECT PCT PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET C0ST EST TO DATE PTD THIS FY i IBM- rr,7,Ft PACE 5 ACCOUNTING PERIOD 1/2013 I Mdo- 11711 019 7D Ir 1 1�. Y.1 71,1' Y.t ). Y711 t •: � 1C 8195 INFO TECHNOLOGY DEVELOPW 5,565,000 5,671,000 5,037,083 91 1,095,000 3,279 0 3,279 527,917 8227 GDI TREATMENT PLANT 500,000 923,100 220,948 44 200,000 0 0 0 279,052 8232 GDI /,ZM REPLACEMENT 200,000 950,000 93,819 47 345,000 6,123 2 6,123 106,181 SUB -TOTAL 6,265,000 7,544,100 5,351,850 85 1,640,000 9,402 1 9,402 913,150 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVELOR42U 300,000 300,000 136,162 45 60,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,118,000 648,517 98 90,000 6,878 8 6,878 14,483 8219 FOB IMPRWEMENTS 795,000 1,144,000 658,291 83 11,000 29,417 267 29,417 136,709 8221 POD IMPPOVEMENTS PROGRAM 497,000 319,000 130,038 26 75,000 795 1 795 366,962 8223 DISTRICT PROP SAFETY IMP 30,000 124,000 13,380 45 80,000 0 0 0 16,620 8224 DIST RENTAL PROPERTY IMP 45,000 98,000 40,440 90 30,000 0 0 0 4,560 8225 R-WFF TRIANGLE DEVLFMFNT 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC IM[WVEMENPS HOB 970,000 6,013,000 784,301 81 3,800,000 1,101- 0 1,101- 185,699 8228 DISTRICT EASEMENT AOQUIS 445,000 432,500 429,276 97 100,000 21,535 22 21,535 15,724 8229 AIIaTtPINEZ EASEMENT ACQUIS 130,000 216,000 113,235 87 31,000 0 0 0 16,765 8230 CAPITAL LEGAL SERVICES 210,000 560,000 61,658 29 70,000 50 0 50 148,342 8231 SEISMIC IMPS- RENTAL PROP 65,000 640,000 85,500 132 250,000 19,146 8 19,146 20,500- 8233 CSOD FACILITY I440VIIMENT 100,000 384,000 1,132 1 30,000 1,132 4 1,132 98,868 9999 CAPITAL PROJECT CLEARING 0 10,000 24,027 0 1,000 24,023 402 24,023 24,027 - SUB -TOTAL 4,373,000 11,515,500 3,217,118 74 4,653,000 101,875 . 2 101,875 1,155,882 SUBSTANTIALLY c CW= 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 208,659 23 898,930 0 0 0 690,271 SUB -TOTAL : 898,930 898,930 208,659 23 898,930 0 0 0 690,271 UNALIJJCATED AUTHORIZATIONS 8,094,000 0 PROGRAM CONTINGENCY 426,000 0 General Inproveoents 20,056,930 19,958,530 8,777,627 44 7,191,930 111,277 2 111,277 11,279,303 30 PREPARED 8/10/12, 15:10:13 CAPITAL IMPROVEMENT BUDGET PROGRAM /G 185L4 8% OF FISCAL YEAR ELAPSED CENTRAL OCNTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2012 --------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL PROTECT PCP PROJ ALLOCATED PROTECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE FM THIS FY URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 7261 PS CATHODIC PROTECTION 7279 CONCORD NAVAL WEAPONS PEW 7299 CONCORD LANDSCAPE PROJECT 7300 REEMS F:RY RECYCLED WATER 7303 RW LINE COMOOL/NALTBY RPR 1,209,500 20,000 280,000 540,000 150,000 25,000 1,401,000 38,000 250,000 4,100, 000 480,000 110,000 1,099,626 91 105,000 10,084 50 5,000 250,640 90 5,000 316,103 59 3,300,000 8,028- 5- 100,000 33,674 135 100,000 SUB -TOTAL : 2,224,500 6,379,000 1,702,099 77 3,615,000 UNALLOCATED AVPHORIZATIONS 3,961,500 PROGRAM CONTINGENCY 208,500 Recycled Water 6,394,500 6,379,000 1,702,099 27 3,615,000 CRANII) TOTAL 82,048,230 120,480,930 37,454,111 0 32,824,930 PAGE 6 ACCOUNTING PERK 1/2013 EXPENDED PCP EXPENDED REMAINIIJG THIS EXP THIS ALLOCATED YEAR YTD I,= BUDGET 14,559 14 14,559 109,874 0 0 0 9,916 363 7 363 29,360 30,919 1 30,919 223,897 14,101- 14- 14,101- 158,028 10,213 10 10,213 8,674- 41,953 1 41,953 522,401 0 0 41,953 1 41,953 4,692,401 953,632 0 953,632 44,594,119 31 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JULY, 2012 (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.4799 %. (5) The market value of the portfolio on July 31, 2012 was $33,019,669.13. 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 CUMULATIV 519 State of Calif. LAW 8/86 -2/90 - - -- (1) 16,500,000 36,500,000 0 16,500,000 16,521,391.10 10,049.63 0.00 10,049.E (20,000,000) 888 RABO BANK YCD 03/05/12 08101112 0.470 5,001,599 5,000,000 5,000,000 5,000,040.00 2,319.97 0.00 2,3191 889 UBS Comm Pa 03121/12 09121112 0.718 4,499,497 4,516,000 4,516,000 4,502,086.53 2,780.48 0.00 2,780.4 890 RABO BANK Comm Pa 04/18112 10/17/12 0.501 2,992,417 3,000,000 3,000,000 2,994,309.50 1,291.67 0.00 1,291.E 891 UBS YCD 06118/12 12/17/12 0.690 4,000,000 4,000,000 4,000,000 4,001,842.00 2,376.67 0.00 2,376.E 0 (4) 32,993.512 53.016.000 (20,000,000) 33,016,000 33,019.669.13 18,818.42 0.00 18,818.4 (3) (5) (6) (508.35) 0.00 (508.3 18.310.07 0.00 18.310.4 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 3 2 The yield as of July, 2012 was 0.363 %. (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 0.4799 %. (5) The market value of the portfolio on July 31, 2012 was $33,019,669.13. 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 8/10/12, 15:01:16 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE -------------------------------------------------------------------------------------------------------------- --- ------------- - -- - -- CURRENT ASSETS CASH 158,748.33 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 1,277.96 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,265,150.33 DUE FROM S/C 29,527.26 DUE FROM DEBT FUND .00 TOTAL ASSETS -------- - - - - -- 5,254,703.88 -------- - - - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 394.00 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,000,394.00 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,427,333.42 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 424,230.53 REVENUE SUMMARY 851,206.99 - TOTAL FUND EQUITY 4,254,309.88 - TOTAL LIABILITIES AND FUND EQUITY --- ----- - - - - -- 5,254,703.88 - -------------- -------------- (3D PREPARED 08/10/12, 15:11:10 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION REOOVERIFS 7401 CONTRIBUTION FROM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 OCNTRIBUTICN FROM O&M 7501 INSURANCE RECOVERY - HHi4 * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE REVENUE REPORT PERIOD ENDING: 07/31/2012 - - - - -- MONTH -TO -DATE BUDGET Actual 333 264 0 0 0 0 333 264 800 634 0 0 0 0 800 634 408 309 0 0 850,000 850,000 2,625 0 853,033 850,309 854,166 851,207 Variance % 69- 20.72- 0 .00 0 .00 69- 20.72- 166- 20.75- 0 .00 0 .00 166- 20.75- 99- 24.26- 0 .00 0 .00 2,625- 100.00- 2,724- .32- 2,959- .35- - - - - -- YEAR -TO -DATE Budget Actual 333 264 0 0 0 0 333 264 800 634 0 0 0 0 800 634 408 309 0 0 850,000 850,000 2,625 0 853,033 850,309 854,166 851,207 PACE 1 ACOOUNTING PERIOD 01/2013 Variance % 69- 20.72- 0 .00 0 .00 69- 20.72- 166- 20.75- 0 .00 0 .00 166- 20.75- 99- 24.26- 0 .00 0 .00 2,625- 100.00- 2,724- .32- 2,959- .35- ANNUAL BUDGET 4,000 0 0 4,000 9,600 0 0 9,600 4,900 0 850,000 31,500 886,400 900,000 % 6.60 .00 .00 6.60 6.60 .00 .00 6.60 6.31 .00 100.00 .00 95.93 94.58 (3D PREPARED 08/10/12, 15:11:05 PROGRAM SELEEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL AL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CXFNSULTING SVS 1426 CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL COUTRA COSTA SANITARY DISTRICT PAGE 1 SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 01/2013 PERIOD ENDING: 07/31/2012 - - - - -- MYNM -TO -DATE - - ----- - - - - -- YEAR -TO -DATE -- - - - --- ANNUAL BUDGKr Actual Variance % Budget Actual Variance 8 BUDGET % 20,833 0 20,833 100.00 20,833 0 20,833 100.00 250,000 .00 1,250 0 1,250 100.00 1,250 0 1,250 100.00 15,000 .00 3,333 360 2,973 89.20 3,333 360 2,973 89.20 40,000 .90 25,416 360 25,056 98.58 25,416 360 25,056 98.58 305,000 .12 0 0 0 .00 0 0 0 .00 0 .00 19,583 0 19,583 100.00 19,583 0 19,583 100.00 235,000 .00 5,000 0 5,000 100.00 5,000 0 5,000 100.00 60,000 .00 24,583 0 24,583 100.00 24,583 0 24,583 100.00 295,000 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 10,000 .00 416 0 416 100.00 416 0 416 100.00 5,000 .00 375,500 302,698 72,802 19.39 375,500 302,698 72,802 19.39 375,500 80.61 100,000 121,173 21,173- 21.17- 100,000 121,173 21,173- 21.17- 100,000 121.17 416 0 416 100.00 416 0 416 100.00 5,000 .00 125 0 125 100.00 125 0 125 100.00 1,500 .00 476,457 423,871 52,586 11.04 476,457 423,871 52,586 11.04 497,000 85.29 - - - - - -- 526,456 ------- - - - - -- --- 424,231 - - - - -- 102,225 -- - - - - -- ------ 19.42 - - - - -- 526,456 ------ - - - - -- ----- 424,231 ----- 102,225 --- - - -- -- -- 19.42 -------- 1,097,000 -- - - - - - -- 38.67 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JULY, 2012 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - - - - -- (1) 3,800,000 4,500,000 (700,000) 3,800,000 3,804,634.64 1,277.96 0.00 1,277.96 (3) 3,800,000 4,500,000 (700,000) 3,800,000 3,804,634.64 1,277.96 0.00 1,277.96 (2) (70.97) 0.00 (70.97) 1,206.99 0.00 1,206.99 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of July, 2012 was 0.363 %. (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 0.363 %. 360 (4) The market value of the portfolio on July, 2012 was $3,804,634.64. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 8/10/12, 15:01:16 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 1/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2012 --------------------------------------------•---------------------------------------------------------------------------------------- 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ 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 49,015,724.62 DUE FROM S/C 69,465.67 DUE FROM S/I .00 TOTAL ASSETS 54,807,466.49 LIABILITIES DUE TO R/E .00 DUE TO S/C 5,756,565.94 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 1,027,238.21 - BONDS PAYABLE 47,200,000.00 - BOND ACR INTEREST PAYABLE 754,196.67 - DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 54,738,000.82 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 69,465.67 - REVENUE SUMMARY .00 Q TOTAL FUND EQUITY 69,465.67 - TOTAL LIABILITIES AND FUND EQUITY 54,807,466.49 - -------------- -------------- 37 PREPARED 08/10/12, 15:11:02 PROGRAM DEBTREV ACCOUNT DESCRIPTION 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOND INTEREST IINOUE 4551 2002 BOND INTEREST IKTC2,E 4552 RECYC H2O IRAN INT INCQE 4553 2009 BOO INTEREST III 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 07/31/2012 PACE 1 ACCOUNTING PERK 01/2013 - -- - -- MAUI -TO- DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 217,630 .00 0 0 0 .00 0 0 0 .00 5,349,866 .00 0 0 0 .00 0 0 0 .00 5,567,496 .00 - - -- 0 ------- - - - - -- ------ 0 - - - - -- --- 0 - - - - -- ------ .00 - - - - -- 0 ------ - - - - -- ------ 0 - - - - -- --- 0 - - - - -- .00 ------ - - - - -- --- 5,567,496 - - - - -- .00 PREPARED 08/10/12, 15:10:57 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST Exp 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE EUND EXPENSE REPORT PERIOD ENDING: 07/31/2012 - - -- M M -TO -DATE -- - - - - -- BUDGET Actual Variance % 0 0 0 .00 0 0 0 .00 0 0 0 .00 0 69,466- 69,466 .00 0 69,466- 69,466 .00 - - - -- ------- - - - - -- ------ - - - - -- --- - - - - -- - - -- 0 69,466- 69,466 .00 PAGE 1 ACCOUNTING PERIOD 01/2013 - - - -- YEAR -TO- DATE -- - - - - -- ANNUAL Budget Actual Variance 8 BUDGET % 0 0 0 .00 0 .00 0 0 0 .00 0 .00 0 0 0 .00 26,708 .00 0 69,466- 69,466 .00 1,775,376 3.91- 0 ------ 69,466 — ----- - - - 69,466 .00 1,802,084 3.85- 0 - -- ----- 69,466- - - - - -- --- 69,466 - - - - -- .00 ------ - - - - -- -- 1,802,084 - - - - -- 3.85- 39