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HomeMy WebLinkAbout03.c. Receive August Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT September 27, 2012 TO: THE BOARD OF DIRECTORS VIA: DEBBIE RATCLIFF FROM: JAMIE KING �i SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2012: Expense Categories Total Labor Charges Chemicals Repairs & Maintenance Outside Services Favorable /(Unfavorable) Budgeted Actual Variance Explanation 11,243,028 10,809,160 433,868 Expenses lower due to vacant positions and associated benefit savings from those positions. 263,494 110,199 153,295 Lower from delay in billings. 607,137 503,075 104,062 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Work typically done during spring time is evenly distributed resulting in a positive variance. 529,986 425,164 104,822 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. . w V CENTRAL CONTRA COSTA SANITARY DISTRICT September 27, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2012: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 736,166 498,946 (237,220) Several projects anticipated for connection and payment in July were deferred. 8 FINANCIAL STATEMENT SUMMARY Prepared by: T. Smithey August, 2012 YEAR -TO -DATE Actual Budget Variance O & M Revenue 309 303 6 2.0% Aug -12 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 5,014 5,236 221 14,036 14,998 962 4.2% 6.4% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 434 Directors Fees & Expenses 0 Chemicals 153 Utilities 38 Repairs & Maintenance 104 Hauling & Disposal 0 Professional & Legal 36 Outside Services 105 Materials & Supplies 49 Other Expenses 32 951 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses _ 0_ 951 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of August, 2012 was 0.377 %. s"'1: 3,d v�p�p. -h.J Sewer Construction YEAR -TO -DATE Revenue 801 Expense 3,421 Over /Under (2,620) PREPARED 9/10/12, 10:23:33 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2012 001 RUNNING EXPENSE ----- - - - - -- - -----`------- -- - ----- ---------------------- -------- ----- - -- - ------ ----- - -- --- -- -- - -- ----- -- ----------- --------- CURRENT ASSETS CASH 503,121.84 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 - ACCOUNTS RECEIVABLE 233,837.99 ALLOWANCE FOR UNCOLL A/R 7,019,733.45 .00 OVERTIME INSPECTION A/R 1,530.50 ACCOUNTS RECEIVABLE -COBRA 4,787.69 A /R -SSC DIRECT BILL 5,728.35 COMPUTER PURCHASE PROGRAM 9,951.29 - DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 828,620.36 PREPAID RETIREMENT 13,886,617.23 - SUPPLIES & MATERIAL INV 1,960,290.95 DUE FROM S/C 43,529,449.06 - DUE FROM S/I 13,335,295.00 .00 DUE FROM DEBT FUND 5,362,386..54 .00 TOTAL CURRENT ASSETS 61,139,897.25 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 -RELY WATER 5,362,386..54 - ACC DEPR- SEWAGE COL SYS 48,955,469.74 - ACC DEPR - OUTFALL 2,680,324.60 - 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 597,689,744.01 TOTAL ASSETS 658,829,641.26 LIABILITIES DUE TO S/C 19,087,063.59- 0/ PREPARED 9/10/12, 10:23:33 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L 149,895,300.91 ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT 90,207,783.51 AS OF 8/31/2012 001 RUNNING EXPENSE 75,301,279.00 - DUE TO S/I 1,265,150.33 - DUE TO DEBT FUND 49,015,724.62 - ACCOUNTS PAYABLE 170,456.50 - SALES TAX PAYABLE 3,684.93 - ACCRUED WAGES PAYABLE 825,903.48 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .OD - STATE DISABILITY INS W/H .00 HARTFORD .00 NATIONAL DEFERRED .00 ICMA .00 RETIREMENT CONTRIB W/H 1,188,812.26 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 11,246.00- WELLNESS PAYMENTS .00 .KAISER PERMANENTE 3,617.40 HEALTH NET 2,352.56 - OCCUPATIONAL HEALTH 3.76 - DISABILITY INS 26.51 - LIFE INS 97.69 DELTA DENTAL 381.75 POST EMP. BENEFIT -OPEB 1,875,624.10- CAFETERIA PLAN PAYABLE 82,110.57 - PERMIT CLEARING 34.00 WORKERS' COMP INS PAYABLE 446,400.52 ACCRUED COMPENSATED ABS. 3,665,300.23 - REFUNDABLE DEPOSITS 82,979.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 91,110.10- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES .00 CONTRIBUTED SEWER LINES 149,895,300.91 - CAPITAL COST SHARING 90,207,783.51 - STATE & FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 271,427,453.66 - AVAILABLE FUND BALANCE 8,706,412.61 - EXPENDITURE SUMMARY 14,036,309.96 REVENUE SUMMARY 309,165.07- TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 77,018,556.46- 581,811,084.80- 658,829,641.26 - -------------- -------------- PREPARED 9/10/12, 10:23:37 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE - - - -- - ------------------- - - - - -- ESTIMATE - - - -- -- ------ ACTUAL - ---------- VARIANCE - - - - - ----------- % ESTIMATE ------------ ACTUAL - - - - -- ---------- VARIANCE - -- a --- ESTIMATE - - -------- % - ---- 2200 SEWER SVC CHARGE - COUNTER 15,766 20,738 4,972 31.5 31,532 28,088 3,444- 10.9 -- 189,200 14.8 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 .D 0 0 0 .0 841,000 .0 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- 0 1,858 100.0- 3,716- 6,171- 2,455- 66.1 22,3D0- 27.7 SEWER SERVICE CHARGES 13,908 20,738 6,830 49.1 27,816 21,917 5,899- 21.2- 56,205,5D0 .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 /APPLICATION FEES 17,000 21,662 4,662 27.4 34,000 39,060 5,060 14.9 204,000 19.1 1700 SEPTIC TANK DUMPING 5,416 5,512 96 1.8 10,832 13,512 2,680 24.7 65,000 20.8 1900 OVERTIME INSPECTION 1,000 192 808- 80.8- 2,000 416 1,584- 79.2- 12,000 3.5 2000 SIDE SEWER INSPECTION 35,000 42,358 7,358 21.0 70,000 80,696 10,696 15.3 420,000 19.2 2700 SALES 166 100 66- 39.8- 332 250 82- 24.7- 2,000 12.5 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 4,000 0 4,000 - 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 750 453 297- 39.6- 1,500 798 702- 46.8- 9,000 8.9 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 24,000 .0 3500 LEASE RENTAL INCOME 42,000 87,749 45,749 108.9 .84,000 114,585 30,585 36.4 689,000 16.6 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 59,166 24,878 34,288- 58.0- 59,166 25,360 33,806- 57.1- 355,000 7.1 4300 ANNEXATION CHARGES 1,500 1,696 196 13.1 3,000 3,816 816 27.2 18,000 21.2 4500 INTEREST INCOME 0 33 33 .0 0 35 35 .0 143,000 .0 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 �D 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 2,479 521- 17.4- 6,000 4,362 1,638- 27.3- - 825,800 .5 6000 MISCELLANEOUS INCOME 0 995 995 .0 0 4,358 4,358 .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- 332 0 332 - 100.0- 2,000 .0 OTHER REVENUES 167,164 188,107 20,943 12.5 275,162 287,248 12,086 4.4 3,230,800 8.9 FUND TOTALS 181,072 208,845 27,773 15.3 302,978 309,165 6,187 2.0 70,236,300 .4 PREPARED 9/10/12, 10:23:42 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 1796 OF YEAR LAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 --- ------ OBJ -- - - - - - -- - ----- - - - - -- `------------------ ------- - - - -- `------ - -- -- - -- MONTH -TO- DATE------- - -- - - - - -- -- - ---- - --- -------- - - - - ------- - - - -- YEAR -TO- - --- - - - -- DATE-------- - ----------- - - - - -- - - - -- ANNUAL - --- -- NO ---------------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE o BUDGET o 0101 SALARIES & WAGES- MGMNT. 142,037 109,662 32,375 22.8 284,074 209,117 74,957 26.4 1,704,493 12.3 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,673,988 119,183 6.6 3,586,342 3,376,908 209,434 5.8 21,518,263 15.7 0103 SALARIES & WAGES -COMP ABS 25,000 18,199 6,801 27.2 50,000 46,680 3,320 6.6 300,000 15.6 0105 OVERTIME 69,257 81,040 11,783- 17.0- 138,514 150,124 11,610- 8.4- 831,292 18.1 0106 STANDBY PAID 18,872 12,267 6,605 35.0 37,744 27,660 10,084 26.7 226,498 12.2 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 114,828- 0 114,828 -100.0 689,000- .0 SALARIES & WAGES 1,990,923 1,895,156 95,767 4.8 3,981,846 3,810,489 171,35.7 4.3 23,891,546 15.9 0201 WORKERS' COMPENSATION INS 40,711 38,630 2,081 5.1 81,422 76,673 4,749 5.8 488,734 15.7 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 27,391 26,625 766 2.6 54,782 52,997 1,785 3..3 328,905 16.1 0204 MEDICAL & HEALTH INSUR 757,769 692,234 65,535 8.6 1,515,538 1,390,309 125,229 8.3 9,093,475 15.3 0205 RETIREMENT CONTRIBUTION 1,129,030 979,397 149,633 13.3 2,258,060 1,967,572 290,488 12.9 13,548,600 14.5 0206 DEFERRED COMP. CONTRIB 114,332 105,904 8,428 7.4 228,664 213,215 15,449 6.8 1,372,232 15.5 0207 DENTAL INSURANCE 71,682 68,517 3,165 4.4 - 143,364 137,603 5,761 4.0 860,371 16.0 0208 LONG -TERM DISABILITY INS 5,859 5,083 776 13.2 11,718 10,278 1,440 12.3 70,489 14.6 0209 LIFE INSURANCE 13,642 16,361 2,719- 19.9- 27,284 28,544 1,260- 4.6- 163,942 17.4 0211 ACCRUED COMPENSATED ABS 0 2,309- 2,309 .0 0 2,309- 2,309 .0 360,000 .6- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 200,664- 0 200,664 -100.0 1,204,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 2,060,084 1,930,442 129,642 6.3 7,887,168 7,641,882 245,286 3.1 28,879,748 26.5 0250 CAPITALIZED ADM OVERHEAD 312,993- 348,371- 35,378 11.3- 625,986- 643,211- 17,225 2.8- 3,756,000- 17.1 CAPITALIZED ADM OVERHEAD 312,993- 348,371- 35,378 11.3- 625,986- 643,211- 17,225 2.8- 3,756,000- 17.1 TOTAL LABOR CHARGES 3,738,014 3,477,227 260,787 7.0 11,243,028 10,809,160 433,868 3.9 49,015,294 22.1 0301 DIRECTOR MEETING FEES 5,027 3,873 1,154 23.0 10,054 8,334 1,720 17.1 60,325 13.8 0302 BOARD TRAINING AND CONF 3,833 3,106 727 19.0 7,666 3,206 4,460 58.2 46,000 7.0 0303 BOARD HEALTH BENEFITS 4,636 4,616 20 .4 9,272 9,241 31 .3 55,635 16.6 DIRECTOR FEES & EXPENSES 13,496 11,595 1,901 14.1 26,992 20,781 6,211 23.0 161,960 12.8 0402 LIME 17,166 14,866 2,300 13.4 34,332 20,075 14,257 41.5 206,000 9.7 0403 POLYMER 40,416 0 40,416 100.0 80,832 0 80,832 100.0 485,000 .0 0404 BOILER CHEMICALS 4,833 0 4,833 100.0 9,666 0 9,666 100.0 58,000 .0 0406 OTHER CHEMICALS 43,666 42,305 1,361 3.1 87,332 66,518 20,814 23.8 524,000 12.7 0407 HYPOCHLORITE 25,666 13,936 11,730 45.7 51,332 23,606 27,726 54.0 308,000 7.7 CHEMICALS 131,747 71,107 60,640 46.0 263,494 110,199 153,295 58.2 1,581,000 7.0 0501 ELECTRICAL 80,497 314,383 233,B86- 290.6- 122,861 316,685 193,824- 157.8- 966,000 32.8 0502 NATURAL GAS 174,207 165,672 8,535 4.9 348,414 165,690 182,724 52.4 2,090,500 7.9 0503 LAND -FILL GAS 39,583 43,981 4,398- 11.1- 79,166 43,981 35,185 44.4 475,000 9.3 0504 WATER 7,477 2,204 5,273 70.5 14,954 11,343 3,611 24.1 89,750 12.6 0505 TELEPHONE 23,740 18,639 5,101 21.5 47,480 37,496 9,984 21.0 284,900 13.2 UTILITIES 325.504 544.879 219.375- 67.4- 612.875 575.195 37.680 6.1 3.906.150 14.7 07 PREPARED 9/10/12, 10:23:42. EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 -------------------------------------------- OBJ ------- - - - - --- ----- ------- -- MONTH -TO- DATE------- - ------- - - - -- -------- - - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE o BUDGET ACTUAL VARIANCE o BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 2,575 7,112 73.4 19,374 5,383 13,991 72.2 116,250 4.6 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,417 917- 12.2- 15,000 11,874 3,126 20.8 90,000 13.2 0603 GENERAL REPAIRS & MAINT 78,745 122,337 43,592- 55.4- 157,490 262,199 104,709- 66.5- 945,000 27.7 0604 OUTSIDE REPAIRS & MAINT. 164,667 69,899 94,768 57.6 329,211 100,649 228,562 69.4 1,976,150 5.1 0605 COMPUTER REPAIRS & MAINT 39,698 19,745 19,953 50.3 79,396 122,396 43,000- 54.2- 477,411 25.6 0606 REAL PROPERTY REPAIRS - 3,333 124 3,209 96.3 6,666 574 6,092 91.4 40,000 1.4 REPAIRS & MAINTENANCE 303,630 223,097 80,533 26.5 607,137 503,075 104,062 17.1 3,644,811 13.8 0701 ASH REMOVAL 13,333 11,482 1,851 13.9 26,666 18,961 7,705 28.9 160,000 11.9 0702 SLUDGE REMOVAL 833 0 833 100.0 1,666 0 1,666 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 3,033 3,633 54.5 13,332 5,596 7,736 58.0 80,000 7.0 0704 JANITORIAL & REFUSE REMOV 20,713 21,871 1,158- 5.6- 41,426 41,994 568- 1.4- 248,600 16.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 5.1.000 0 5,000 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 38,932 5,039 33,.893 87.1 39,864 55,803 15,939- 40.0- 511,200 10.9 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 82,977 41,425 41,552 50.1 127,954 122,354 5,600 4.4 1,039,800 11.8 0801 PROFESSIONAL SERVICES 14,232 3,130 11,102 78.0 28,464 4,393 24,071 84.6 170,800 2.6 0802 LEGAL SERVICES -BOARD 5,166 .5,122 44 .9 10,332 5,122 5,210 50.4 62,000 8.3 0803 LEGAL SERVICES -STAFF 29,837 45,820 15,983- 53.6- 52,208 45,820 6,388 12.2 358,100 12.8 PROFESSIONAL & LEGAL SERV 49,235 54,072 4,837- 9.8- 91,004 55,335 35,669 39.2 590,900 9.4 0901 OUTSIDE SAFETY SERVICES 6,332 7,314 982- 15.5- 12,664 10,711 1,953 15.4 84,200 12.7 0902 TECHNICAL SERVICES 248,980 164,838 84,142 33.8 446,294 325,434 120,860 27.1 2,737,920 11.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 889 2,277 71.9 51,582 51,486 96 .2 309,750 16.6 0905 REPROGRAPHIC SERVICES 1,557 0 1,557 100.0 3,114 0 3,114 100.0 18,700 .0 0906 RECRUITMENT 8,166 18,573 10,407- 127.4- 16,332 37,533 21,201- 129.8- 98,000 38.3 OUTSIDE SERVICES 268,201 191,614 76,587 28.6 529,986 425,164 104,822 19.8 3,248,970 13.1 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,533 21,780 4,247- 24.2- 35,066 29,354 5,712 16.3 210,460 13.9 1102 GASOLINE, OIL & FUEL 21,454 9,787 11,667 54.4 42,908 17,102 25,806 60.1 257,450 6.6 1103 OPERATING SUPPLIES 96,846 119,317 22,471- 23.2- 196,192 192,375 3,817 1.9 1,175,900 16.4 1104 OPERATING FUEL 3,166 0 3,166 100.0 6,332 5,215 1,117 17.6 38,000 13.7 1105 LABORATORY SUPPLIES 12,166 15,364 3,198- 26.3- 24,332 19,156 5,176 21.3 146,000 13.1 1106 SAFETY SUPPLIES 11,894 10,318 1,576 13.3 23,354 14,820 6,534 36.5 142,995 10.4 1108 INVENTORY OVER /SHORT 0 1,233 1,233- .0 0 1,233 1,233- .0 0 .Q MATERIALS & SUPPLIES 163,059 177,799 14,740- 9.0- 328,184 279,255 48,929 14.9 1,970,805 14.2 1201 RENTS & LEASES 17,335 14,598 2,737 15.8 34,670 28,771 5,899 17.0 213,150 13.5 1202 PUBLIC AGENCY FEES 34,647 80 34,567 99.8 69,294 235 69,059 99.7 427,035 .1 1203 PUBLIC INFORMATION 36,498 9,869 26,629 73.0 72,996 27,714 45,282 62.0 438,000 6.3 ■ PREPARED 9/10/12, 10:23:42 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 17% OF YEAR LAPSED - ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 --------- OBJ - ------ ------ --- - - - - - - -- ------- - - - ` - -` -- - - -`- `-- --- - -- MONTH -TO- DATE------- - - - - --- -- ------- -------- - - - - -- YEAR -TO -DATE ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE o BUDGET % 1204 TUITION REIMBURSEMENT 3,208 0 3,208 100.0 6,416 0 6,416 100.0 44,550 .0 1205 TECH TRAIN, CONF & MEETS 27,890 18,234 9,656 34.6 55,280 37,458 17,822 32.2 334.,170 11.2 1206 CERTIFICATION & LICENSES 1,625 1,858 233- 14.3- 3,250 2,140 1,110 34.2 19,541 11.0 1207 CLAIMS 424 0 424 100.0 848 0 848 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 2,736 448 2,288 83.6 5,472 448 5,024 91.8 33,948 - 1.3 1209 MILEAGE REIMBURSEMENTS 588 361 227 38.6 1,176 1,147 29 2.5 7,140 16.1 1210 PUBLIC NOTICES 486 0 486 100.0 972 0 972 100.0 5,850 .0 1211 OUTSIDE ORGANIZATION FEES 22,219 168,600 146,381 - 658.8- 44,438 175,560 131,122- 295.1- 278,000 63.2 1212 EMPLOYEE MEMBERSHIPS 4,086 4,692 606- 14.8- 7,172 5,778 1,394 19.4 39,145 14.8 1213 MISCELLANEOUS 2,993 2,576 417 13.9 5,986 3,541 2,445 40.8 36,030 9.8 1214 ELECTION EXPENSE 0 0 0 _0 0 0 0 .0 350,000 .0 1216 PROFESSIONAL EXP REIMB 4,925 0 4,925 100.0 9,850 3,000 6,850 69.5 65,115 4.6 OTHER EXPENSES 159,660 221,316 61,656- 38.6- 317,820 285,792 32,028 10.1 2,296,774 12 -4 NET EXPENSES 5,235,523 5,014,131 221,392 4.2 14,998,474 14,036,310 962,164 6.4 68,306,464 20.5 TOTAL EXPENSE 5,235,523 5,014,131 221,392 4.2 14,998,474 14,036,310 962,164 6.4 68,306,464 20.5 HIM PREPARED 9/10/12, 10:23:51 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 ---------------------------------- --- -- ------ -------------- -- --- - ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD DIRECTOR FEES & EXPENSES UTILITIES REPAIRS & MAINTENANCE PROFESSIONAL ,& LEGAL SERV OUTSIDE SERVICES SELF - INSURANCE EXPENSE MATERIALS & SUPPLIES OTHER EXPENSES ADMINISTRATION SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES ENGINEERING 369,774 652,844 4,057- 13,496 14,724 41,688 36,230 119,279 0 18,747 56,040 1,318,765 450,148 382,390 290,847- 5,789 8,661 39,765 8,006 28,881 16,077 19,669 668.539 343,865 604,613 2,180 11,595 11,128 16,968 39,601 91,995 0 17,112 15,814 1,150,511 423,259 359,449 323,403- 3,868 3,851 6,762 14,134 36,507 18,024 2,313 544.764 25,909 7.0 48,231 7.4 1,877- 46.3 1,901 14.1 3,596 24.4 24,720 59.3 3,371- 9.3- 27,284 22.9 0 .0 1,635 8.7 40.226 71.8 168,254 12.8 26,889 6.0 22,941 6.0 32,556 11.2- 1,921 33.2 4,810 55.5 33,003 83.0 6,128- 76.5- 7,626- 26.4- 1,947- 12.1- 17,356 88.2 123.775 16.5 739,548 5,072,688 8,114- 26,992 29,448 83,253 71,660 242,142 850,000 39,911 110.980 7,258,508 900,296 764,780 581,694- 11,578 17,322 41,530 9,346 47,762 32,154 39,338 1,282,412 700,400 4,991,650 4,454- 20,781 21,946 112,203 40,864 204,017 850,000 24,699 50,121 7,012,227 861,616 735,949 601,458- 6,748 11,597 58,387 14,134 69,468 27,831 16.647 1,200,919 SALARIES & WAGES 394,424 389,319 5,105 1.3 788,848 764,277 EMPLOYEE BENEFITS 359,667 346,129 13,538 3.8 719,334 689,633 CAPITALIZED ADM OVERHEAD 9,013- 3,009- 6,004- 66.6 18,026- 5,082 - UTILITIES 10,582 9,179 1,403 13.3 21,164 13,251 REPAIRS & MAINTENANCE 59,501 55,842 3,659 6.1 119,002 73,631 HAULING & DISPOSAL 7,524 5,081 2,443 32.5 15,048 11,179 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 1,666 138 OUTSIDE SERVICES 8,019 4,770 3,249 40.5 16,038 12,990 MATERIALS & SUPPLIES 59,475 58,464 1,011 1.7 118,599 103,322 OTHER EXPENSES 16,770 15,079 1,691 10.1 33,540 29,151 COLLECTION SYSTEM OPS. 907,782 880,992 26,790 3.0 1,815,213 1,692,490 SALARIES & WAGES 705,596 671,706 33,890 4.8 1,411,192 1,348,767 EMPLOYEE BENEFITS 611,656 566,352 45,304 7.4 1,223,312 1,116,585 CAPITALIZED ADM OVERHEAD 8,613- 19,779- 11,166 129.6- 17,226- 32,217 - CHEMICALS 98,414 28,802 69,612 70.7 196,828 43,681 UTILITIES 251,039 464,294 213,255- 84.9- 502,078 473,131 REPAIRS & MAINTENANCE 173,197 124,861 48,336 27.9 346,394 270,950 HAULING & DISPOSAL 34,163 27,966 6,177 18.1 68,326 49,596 PROFESSIONAL & LEGAL SERV 4,166 199 3,967 95.2 8,332 199 OUTSIDE SERVICES 107,802 56,297 51,505 47.8 215,604 109,608 MATERIALS & SUPPLIES 65,044 80,922 15,878- 24.4- 130,088 113,342 OTHER EXPENSES 63,872 186,687 122,815- 192.3- 127,344 187,983 39,148 5.3 4,437,393 15.8 81,.038 1.6 11,991,592 41.6 3,660- 45.1 48,690- 9.1 6,211 23.0 161,960 12.8 7,502 25.5 176,700 12.4 28,950- 34.8- 500,300 22.4 30,796 43.0 434,800 9.4 38,125 15.7 1,353,550 15.1 0 .0 850,000 100.0 15,212 38.1 238,725 10.3 60,859 54.8 1,027,415 4 -9 246,281 3.4 21,123,745 33.2 38,680 4.3 5,401,830 16.0 28,831 3.8 4,588,990 16.0 19,764 3.4- 3,490,194- 17.2 4,830 41.7 69,500 9.7 5,725 33.1 103,961 11.2 16,857- 40.6- 521,200 11.2 4,788- 51.2- 96,100 14.7 21,706- 45.4- 446,600 15.6 4,323 13.4 193,010 14.4 22.691 57.7 255.767 6.5 81,493 6.4 8,186,764 14.7 24,571 3.1 4,733,212 16.1 29,701 4.1 4,316,425 16.0 12,944- 71.8 108,164- 4.7 7,913 37.4 127,000 10.4 45,371 38.1 714,050 10.3 3,869 25.7 90,300 12.4 1,528 91.7 10,000 1.4 3,048 19.0 96,270 13.5 15,277 12.9 713,770 14.5 4,389 13.1 212,582 13.7 122,723 6.8 10,905,445 15.5 62,425 4.4 8,467,317 15.9 106,727 8.7 7,340,378 15.2 14,991 87.0- 103,389- 31.2 153,147 77.8 1,181,000 3.7 28,947 5.8 3,012,500 15.7 75,444 21.8 2,079,500 13.0 18,730 27.4 410,000 12.1 8,133 97.6 - 50,000 .4 105,996 49.2 1,293,700 8.5 16,746 12.9 780,700 14.5 60.639- 47.6- 761,271 24.7 IN PREPARED 9/10/12, 10:23:51 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 ---------------- -- - - -- - - -- ------- - - - - -- MONTH -TO- --- --------- DATE------- - - - - ` -- --- --- -------- - - - - -- YEAR -TO- DATE-------- - - - - - -- ANNUAL ACCOUNT TITLE --- ------------------------- - BUDGET - -- - ---------- ACTUAL --- - - - VARIANCE - -- - -- ------- % - BUDGET ---`- - -- ------- ACTUAL ----- - - VARIANCE - - -- - -- - -- - -------------- o BUDGET - °s - - - - -- PLANT OPERATIONS 2,106,336 2,188,327 81, -991- 3.9- 4,212,272 3,681,625 - 530,647 12.6 25,272,977 14.6 SALARIES & WAGES 70,981 67,007 3,974 5.6 141,962 135,429 6,533 4.6 851,794 15.9 EMPLOYEE BENEFITS 53,527 53,899 372- .7- 107,054 108,065 1,011- .9- 642,363 16.8 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 926- 0 926 -100.0 5,563- .0 CHEMICALS 33,333 42,305 8,972- 26.9- 66,666 66,518 148 .2 400,000 16.6 UTILITIES 43,370 56,410 13,040- 30.1- 48,607 60,119 11,512- 23.7- 520,450 11.6 REPAIRS & MAINTENANCE 20,583 21,575 992- 4.8- 41,166 34,694 6,472 15.7 247,000 14.0 HAULING & DISPOSAL 1,525 1,596 71- 4.7- 3,050 3,192 142- 4.7- 18,300 17.4 OUTSIDE SERVICES 4,220 2,045 2,175 51.5 8,440 29,081 20,641- 244.6- 58,850 49.4 MATERIALS & SUPPLIES 3,716 3,277 439 11.8 7,432 10,061 2,629- 35.4- 44,600 22.6 OTHER EXPENSES 3,309 1,423 1,886 57.0 6,618 1,890 4,728 71.4 39,739 4.8 PUMP STATIONS 234,101 249,537 15,436- 6.6- 430,069 449,049 18,980- 4.4- 2,817,533 15.9 FUND TOTALS 5,235,523 5,014,131 221,392 4.2 14,998,474 14,036,310 962,164 6.4 68,306,464 20.5 W -m PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 DEPARTMENT O1 ADMINISTRATION OBJ - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 73,127 70,976 2,151 2.9 146,254 128,644 17,610 12.0 877,552 14.7 0102 SALARIES & WAGES -NON MGMT 274,260 252,107 22,153 8.1 548,520 518,528 29,992 5.5 3,291,161 15.8 0103 COMP ASS- ACCRUAL PAYMENTS 25,000 17,224 7,776 31.1 50,000 45,705 4,295 8.6 300,000 15.2 0105 OVERTIME 7,220 3,558 3,662 50.7 14,440 7,523 6,917 47.9 86,680 8.7 0110 SALARY VACANCY 9,833- 0 9,833 -100.0 19,666- 0 19,666 -100.0 118,000- .0 SALARIES & WAGES 369,774 343,865 25,909 7.0 739,548 700,400 39,148 5.3 4,437,393 15.8 0201 WORKERS' COMPENSATION INS 1,752 1,719 33 1.9 3,504 3,612 108- 3.1- 21,068 17.1 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 4,976 4,611 365 7.3 9,952 '9,360 592 5.9 59,784 15.7 0204 MEDICAL & HEALTH INSUR 415,805 363,951 51,854 12.5 831,610 732,133 99,477 12.0 4,989,737 14.7 0205 RETIREMENT CONTRIBUTION 205,638 175,737 29,901 14.5 411,276 358,566 52,710 12.8 2,467,722 14.5 0206 DEFERRED COMP. CONTRIB 19,917 17,244 2,673 13.4 39,834 35,889 3,945 9.9 239,084 15.0 0207 DENTAL INSURANCE 39,541 37,085 2,456 6.2 79,082 74,439 4,643 5.9 474,533 15.7 0208 LONG -TERM DISABILITY INS 928 817 111 12.0 1,856 1,660 196 10.6 11,173 14.9 0209 LIFE INSURANCE 5,953 5,758 195 3.3 11,906 11,300 606 5.1 71,491 15.8 0211 ACCRUED COMPENSATED ABS. 0 2,309- 2,309 .0 0 2,309- 2,309 .0 360,000 .6- 0212 BENEFIT VACANCY 41,666- 0 41,666 -100.0 83,332- 0 83,332 -100.0 500,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 652,844 604,613 48,231 7.4 5,072,688 4,991,650 81,038 1.6 11,991,592 41.6 0250 CAPITALIZED ADM OVERHEAD 4,057- 2,180- 1,877- 46.3 8,114- 4,454- 3,660- 45.1 48,690- 9.1 CAPITALIZED ADM OVERHEAD 4,057- 2,180- 1,877- 46.3 8,114- 4,454 - 3,660- 45.1 48,690- 9.1 0301 DIRECTOR MEETING FEES 5,027 3,873 1,154 23.0 10,054 8,334 1,720 17.1 60,325 13.8 0302 BOARD TRAINING AND CONF 3,833 3,106 727 19.0 7,666 3,206 4,460 58,.2 46,000 7.0 0303 BOARD HEALTH BENEFITS 4,636 4,616 20 .4 9,272 9,241 31 .3 55,635 16.6 DIRECTOR FEES & EXPENSES 13,496 11,595 1,901 14.1 26,992 20,781 6,211 23.0 161,960 12.8 0501 ELECTRICAL 6,250 6,633 383- 6.1- 12,500 6,859 5,641 45.1 75,000 9.1 0502 NATURAL GAS 916 816 100 10.9 1,832 816 1,016 55.5 11,000 7.4 0504 WATER 333 0 333 100.0 666 705 39- 5.9- 4,000 17.6 0505 TELEPHONE 7,225 3,679 3,546 49.1 14,450 13,566 884 6.1 86,700 15.6 UTILITIES 14,724 11,128 3,596 24.4 29,448 21,946 7,502 25.5 176,700 12.4 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 832 0 832 100.0 5,000 .0 0604 OUTSIDE REPAIRS & MAINT 5,898 0 5,898 100.0 11,673 706 10,967 94.0 70,800 1.0 0605 COMPUTER REPAIRS & MAINT 32,041 16,844 15,197 47.4 64,082 110,923 46,841- 73.1- 384,500 28.8 0606 REAL PROPERTY REPAIRS 3,333 124 3,209 96.3 6,666 574 6,092 91.4 40,000 1.4 REPAIRS & MAINTENANCE 41,688 16,968 24,720 59.3 83,253 112,203 28,950- 34.8- 500,300 22.4 0801 PROFESSIONAL SERVICES 14,232 3,130 11,102 78.0 28,464 4,393 24,071 84.6 170,800 2.6 0802 LEGAL SERVICES -BOARD 5,166 5,122 44 .9 10,332 5,122 5,210 50.4 62,000 8.3 0803 LEGAL SERVICES -STAFF 16,832 31,349 14,517- 86.2- 32,864 31,349 1,515 4.6 202,000 15.5 /2 PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ - ------------MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATR -------------- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 36,230 39,601 3,371- 9.3- 71,660 40,864 30,796 43.0 434,800 9.4 0901 OUTSIDE SAFETY SERVICES 4,583 6,169 1,586- 34.6- 9,166 7,594 1,572 17.2 55,000 13.8 0902 TECHNICAL SERVICES 105,030 67,253 37,777 36.0 168,394 112,908 55,486 33.0 1,010,400 11.2 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .o 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 45,750 45,982 232- .5_ 174,750 26.3 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 2,500 0 2,500 100.0 15,000 -0 0906 RECRUITMENT 8,166 18,573 10,407-127.4- 16,332 37,533 21,201-129.8- 98,000 38.3 OUTSIDE SERVICES 119,279 91,995 27,284 22.9 242,142 204,017 38,125 15.7 1,353,550 15.1 1001 SELF-INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF-INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT/SUPPLIES 10,247 8,989 1,258 12.3 20,494 12,031 8,463 41.3 123,000 9.8 1103 OPERATING SUPPLIES 4,653 3,439 1,214 26.1 11,806 7,783 4,023 34.1 69,450 11.2 1106 SAFETY SUPPLIES 3,847 3,451 396 10.3 7,611 3,652 3,959 52.0 46,275 7.9 1108 INVENTORY OVER/SHORT 0 1,233 1,233- .0 0 1,233 1,233- .0 0 .0 MATERIALS &r SUPPLIES 18,747 17,112 1,635 8.7 39,911 24,699 15,212 38.1 238,725 10.3 1201 RENTS & LEASES 2,548 795 1,753 68.8 5,096 1,582 3,514 69.0 35,600 4.4 1202 PUBLIC AGENCY FEES 208 0 208 100.0 416 0 416 100.0 2,500 .0 1203 PUBLIC INFORMATION 35'583 9,815 25,768 72.4 71,166 27,660 43,506 61.1 427,000 6.5 1204 TUITION REIMBURSEMENT 915 0 915 100.0 1,830 0 1,830 100.0 11,000 .0 1205 TECH TRAIN, CONF & MEETS 6,969 3,215 3,754 53.9 13,938 12,212 1,726 12.4 86,450 14.1 1206 CERTIFICATION & LICENSES 149 0 149 100.0 298 0 298 100.0 1,600 .0 1207 CLAIMS 416 0 416 100.0 832 0 832 100.0 5,000 .0 1208 SUBSCRIPTION/PUBLICATION 563 0 563 100.0 1,126 0 1,126 100.0 7,785 .0 1209 MILEAGE REIMBURSEMENTS 335 186 149 44.5 670 659 11 1.6 4,050 16.3 1210 PUBLIC NOTICES 62 0 62 100.0 124 0 124 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,433 0 2,433 100.0 4,866 1,938 2,928 60.2 29,200 6.6 1212 EMPLOYEE MEMBERSHIPS I,557 760 797 51.2 2,114 1,130 984 46.5 8,715 13.0 1213 MISCELLANEOUS 1,335 1,043 292 21.9 2,570 1,940 630 24.5 15,950 12.2 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 350,000 .0 1216 PROFESSIONAL EXP REIME 2,967 0 2,967 100.0 5,934 3,000 2,934 49.4 41,615 7.2 OTHER EXPENSES 56,040 15,814 40,226 71.6 110,980 50,121 60,859 54.8 1,027,415 4.9 DEPARTMENT NET EXPENSES 1,318,765 1,150,511 168,254 12.8 7,258,508 7,012,227 246,281 3.4 21,123,745 33.2 PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE o BUDGET ACTUAL VARIANCE % BUDGET s 0101 SALARIES & WAGES- MGMNT. 24,791 0 24,791 100.0 49,582 0 49,582 100.0 297,497 .0 0102 SALARIES & WAGES -NON MGMT 434,191 416,057 18,134 4.2 868,382 850,332 18,050 2.1 5,210,333 16.3 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 4,915 7,202 2,287- 46.5- 9,830 11,284 1,454- 14.8- 59,000 19.1 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 27,498- 0 27,498 -100.0 165,000- .0 SALARIES & WAGES 450,148 423,259 26,889 6.0 900,296 861,616 38,680 4.3 5,401,830 16.0 0201 WORKERS' COMPENSATION INS 5,841 5,557 284 4.9 11,682 10,930 752 6.4 70,133 15.6 0203 FEDERAL MEDICARE TAX 6,275 5,713 562 9.0 12,550 11,601 949 7.6 75,346 15.4 0204 MEDICAL & HEALTH INSUR 87,930 89,516 1,586- 1.8- 175,860 183,471 7,611- 4.3- 1,055,206 17.4 0205 RETIREMENT CONTRIBUTION 259,806 222,977 36,829 14.2 519,612 456,634 62,978 12.1 3,117,716 14.6 0206 DEFERRED COMP. CONTRIB 25,962 23,668 .2,294 8.8 51,924 48,514 3,410 6.6 311,582 15.6. 0207 DENTAL INSURANCE 8,916 9,071 155- 1.7- 17,832 18,703 871- 4.9- 107,024 17.5 0208 LONG -TERM DISABILITY INS 1,373 1,137 236 17.2 2,746 2,396 350 12.7 16,495 14.5 0209 LIFE INSURANCE 2,203 1,810 393 17.8 4,406 3,700 706 16.0 26,488 14.0 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 31,832- 0 31,832 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 359,449 22,941 6.0 764,780 735,949 28,831 3.8 4,588,990 16.0 0250 CAPITALIZED ADM OVERHEAD 290,847- 323,403- 32,556 11.2- 581,694- 601,458- 19,764 3.4- 3,490,194- 17.2 CAPITALIZED ADM OVERHEAD 290,847- 323,403- 32,556 11.2- 581,694- 601,458- 19,764 3.4- 3,490,194- 17.2 0501 ELECTRICAL 1,199 0 1,199 100.0 2,398 735 1,663 69.3 14,400 5.1 0502 NATURAL GAS 125 0 125 100.0 250 18 232 92.8 1,500 1.2 0504 WATER 166 0 166 100.0 332 345 13- 3.9- 2,000 17.3 0505 TELEPHONE 4,299 3,868 431 10.0 8,598 5,650 2,948 34.3 51,600 10.9 UTILITIES 5,789 3,868 1,921 33.2 11,578 6,748 4,830 41.7 69,500 9.7 0604 OUTSIDE REPAIRS & MAINT. 4,336 950 3,386 78.1 8,672 1,936 6,736 77.7 52,050 3.7 0605 COMPUTER REPAIRS & MAINT 4,325 2,901 1,424 32.9 8,650 9,661 1,011- 11.7- 51,911 18.6 REPAIRS & MAINTENANCE 8,661 3,851 4,810 55.5 17,322 11,597 5,725 33.1 103,961 11.2 0704 JANITORIAL & REFUSE REMOV 1,749 1,898 149- 8.5- 3,498 2,759 739 21.1 21,000 13.1 0706 HAZARDOUS WASTE DISPOSAL - 38,016 4,864 33,152 87.2 38,032 55,628 17,596- 46.3- 500,200 11.1 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 39,765 6,762 33,003 83.0 41,530 58,387 16,857- 40.6- 521,200 11.2 0803 LEGAL SERVICES -STAFF 8,006 14,134 6,128- 76.5- 9,346 14,134 4,788- 51.2- 96,100 14.7 PROFESSIONAL & LEGAL SERV 8,006 14,134 6,128- 76.5- 9,346 14,134 4,788- 51.2- 96,100 14.7 0902 TECHNICAL SERVICES 26,165 36,507 10,342- 39.5- 42,330 64,853 22,523- 53.2- 314,000 20.7 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 5,000 4,615 385 7.7 130,000 _ 3.6 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 432 0 432 100.0 2,600 .0 (D PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 - - -- -- - - ---- -- ---- -------- - - ---- - - - - - -- DEPARTMENT 02 ENGINEERING - --- ------------------ -- - - -- - `- -- - -- - --- - - - -- - -- ----- ---- --------- ------- - --- ------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET OUTSIDE SERVICES 28,881 36,507 7;626- 26.4- 47,762 69,468 21,706- 45.4- 446,600 15.6 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 8,877 4,215- 90.4- 9,324 11,666 2,342- 25.1- 55,960 20.8 1103 OPERATING SUPPLIES 9,769 7,909 1,860 19.0 19,538 12,847 6,691 34.2 117,250 11.0 1106 SAFETY SUPPLIES 1,646 1,238 408 24.8 3,292 3,318 26- .8- 19,800 16.8 MATERIALS & SUPPLIES 16,077 18,024 1,947- 12.1- 32,154 27,831 4,323 13.4 193,010 14.4 1201 RENTS & LEASES 657 0 657 100.0 1,314 0 1,314 100.0 7,900 .0 1202 PUBLIC AGENCY FEES 416 0 416 100.0 832 0 832 100.0 5,000 .0 1203 PUBLIC INFORMATION 915 54 861 94.1 1,830 54 1,776 97.0 11,000 .5 1204 TUITION REIMBURSEMENT 1,065 0 1,065 100.0 2,130 0 2,130 100.0 18,800 .0 - 1205 TECH TRAIN, CONF & MEETS 11,127 1,417 9,710 87.3 22,254 9,975 12,279 55.2 135,660 7.4 1206 CERTIFICATION & LICENSES 257 0 257 100.0 514 132 382 74.3 3,095 4.3 1208 SUBSCRIPTION /PUBLICATION 1,706 0 1,706 100.0 3,412 0 3,412 100.0 20,513 .0 1209 MILEAGE REIMBURSEMENTS 121 175 54- 44.6- 242 277 35- 14.5- 1,490 18.6 1210 PUBLIC NOTICES 424 0 424 100.0 848 0 848 100.0 5,100 .0 1211 OUTSIDE ORGANIZATION FEES 662 0 662 100.0 1,324 5,022 3,698- 279.3- 19,300 26.0 1212 EMPLOYEE MEMBERSHIPS 931 71 860 92.4 1,862 523 1,339 71.9 11,209 4.7 1213 MISCELLANEOUS 930 596 334 35.9 1,860 664 1,196 64.3 11,200 5.9 1216 PROFESSIONAL EXP REIMS 458 0 458 100.0 916 0 916 100.0 5,500 .0 OTHER EXPENSES 19,669 2,313 17,356 88.2 39,338 16,647 22,691 57.7 255,767 6.5 DEPARTMENT NET EXPENSES 668,539 544,764 123,775 18.5 1,282,412 1,200,919 81,493 6.4 8,186,764 14,7 PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 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 32,726 32,727 1- .0 196,361 16.7 0102 SALARIES & WAGES -NON MGMT 365,018 342,771 22,247 6.1 730,036 678,927 $1,109 7.0 4,380,275 15.5 0103 SALARIES & WAGES COMP ASS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 18,959 27,108 8,149- 43.0- 37,918 44,576 6,658- 17.6- 227,576 19.6 0106 STANDBY PAID 5,500 3,077 2,423 44.1 11,000 8,047 2,953 26.8 66,000 12.2 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 22,832- 0 22,832 -100.0 137,000- .0 SALARIES & WAGES 394,424 389,319 5,105- 1.3 788,848 764,277 24,571 3.1 4,733,212 16.1 0201 WORKERS' COMPENSATION INS 11,626 11,652 26- .2- 23,252 22,789 463 2.0 139,577 16.3 0203 FEDERAL MEDICARE TAX 5,298 5,467 169- 3.2- 10,596 10,627 31- .3- 63,624 16.7 0204 MEDICAL & HEALTH INSUR 94,843 93,100 1,743 1.8 189,686 186,383 3,303 1.7 1,138,181 16.4 0205 RETIREMENT CONTRIBUTION 227,497 201,675 25,822 11.4 454,994 401,498 53,496 11.8 2,730,011 14.7 0206 DEFERRED COMP. CONTRIB 23,640 22,743 897 3.8 47,280 45,334 1,946 4.1 283,731 16.0 0207 DENTAL INSURANCE 8,604 8,661 57- .7- 17,208 17,338 130- .8- 103,298 16.8 0208 LONG -TERM DISABILITY INS 1,261 1,115 146 11.6 2,522 2,231 291 11.5 15,179 14.7 0209 LIFE INSURANCE 1,896 1,716 182 9.6 3,796 3,433 363 9.6 22,824 15.0 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 30,000- 0 30,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 346,129 13,538 3.8 719,334 689,633 29,701 4.1 4,316,425 16.0 0250 CAPITALIZED ADM OVERHEAD 9,013- 3,009- 6,004- 66.6 18,026- 5,082- 12,944- 71.8 108,164- 4.7 CAPITALIZED ADM OVERHEAD 9,013- 3,009- 6,004- 66.6 18,026- 5,082- 12,944- 71.8 108,164- 4.7 0501 ELECTRICAL 4,666 5,458 792- 17.0- 9,332 6,639 2,693 28.9 56,000 11.9 0502 NATURAL GAS 1,500 293 1,207 80.5 3,000 293 2,707 90.2 18,000 1.6 0504 WATER 666 341 325 48.8 1,332 857 475 35.7 8,000 10.7 0505 TELEPHONE 3,750 3,087 663 17.7 7,50G 5,462 2,038 27.2 45,000 12.1 UTILITIES 10,582 9,179 1,403 13.3 21,164 13,251 7,913 37.4 127,000 10.4 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 2,575 7,112 73.4 19,374 5,383 13,991 72.2 116,250 4.6 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,417 917- 12.2- 15,000 11,874 3,126 20.8 90,000 13.2 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 _ 500 0 500 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 42,064 44,850 2,786- 6.6- 84,128 56,374 27,754 33.0 504,800 11.2 REPAIRS & MAINTENANCE 59,501 55,842 3,659 6.1 119,002 73,631 45,371 38.1 714,050 10.3 0704 JANITORIAL & REFUSE REMOV 5,024 5,081 57- 1.1- 10,048 11,179 1,131- 11.3- 60,300 18.5 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 5,000 0 5,000 100.0 30,000 .0 HAULING & DISPOSAL 7,524 5,081 2,443 32.5 15,048 11,179 3,869 25.7 90,300 12.4 0803 LEGAL SERVICES -STAFF 833 138 695 83.4 1,666 138 1,528 91.7 10,000 1.4 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 1,666 138 1,528 91.7 10,000 1.4 0901 OUTSIDE SAFETY SERVICES 333 0 333 100.0 666 0 666 100.0 4,000 .0 0902 TECHNICAL SERVICES 7,678 4,770 2,908 37.9 15,356 12,990 2,366 15.4 92,170 14.1 /G PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND - ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 - 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 B 100.0 16 0 16 100.0 100 .0 OUTSIDE SERVICES 8,019 4,770 3,249 40.5 16,036 12,990 3,048 19.0 96,270 13.5 1101 OFFICE EQUIPMENT /SUPPLIES 874 825- 1,699 194.4 1,748 499- 2,247 128.5 10,500 4.8- 1102 GASOLINE, OIL & FUEL 21,454 9,787 11,667 54.4 42,908 17,102 25,806 60.1 257,450 6.6 1103 OPERATING SUPPLIES 33,713 48,261- 14,548- 43.2- 67,426 84,411 16,985- 25.2- 404,600 20.9 1106 SAFETY SUPPLIES 3,434 1,241 2,193 63.9 6,517 2,368 4,209 64.6 41,220 5.6 MATERIALS & SUPPLIES 59,475 58,464 1,011 1.7 118,599 103,322 15,277 12.9 713,770 14.5 1201 RENTS & LEASES 9,801 6,511 3,2,90 33.6 19,602 19,897 295- 1.5- 117,650 16.9 1202 PUBLIC AGENCY FEES 1,750 80 1,670 95.4 3,500 235 3,265 93.3 32,250 .7 1204 TUITION REIMBURSEMENT 166 0 166 100.0 332 0 332 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 4,313 866- 25.1- 6,894 4,633 2,261 32.8 41,370 11.2 1206 CERTIFICATION & LICENSES 406 965 559- 137.7- 812 965 153- 18.8- 4,883 19.8 1207 CLAIMS 8 0 8 100.0 16 0 16 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 116 0 116 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 75 0 75 100.0 150 211 61- 40.7- 900 23.4 1212 EMPLOYEE MEMBERSHIPS 601 2,273 1,672 - 278.2- 1,202 2,273 1,071 - .89.1- 7,229 31.4 1213 MISCELLANEOUS 208 937 729- 350.5- 416 937 521- 125.2- 2,500 37.5 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 500 0 500 100.0 3,000 .0 OTHER EXPENSES 16,770 15,079 1,691 10.1 - 33,540 29,151 4,389 13.1 212,582 13.7 DEPARTMENT NET EXPENSES 907,782 880,992 26,790 3.0 1,815,213 1,692,490 122,723 6.8 10,905,445 15.5 /7 PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE °s BUDGET $ 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406. OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 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 27,756 657,514 0 35,870 5,039 20,583 705,596 19,396 9,916 148,193 399,636 41,062 13,553 2,092 3,308 0 25,500- 611,656 8,613 8,613 17,166 40,416 4,833 10,333 25,666 22,323 604,664 975 41,181 2,563 0 671,706 17,605 9,841 135,499 343,730 38,297 12,717 1,834 6,829 0 0 566.352 19,779 19,779 14,866 0 0 0 13,936 98,414 28,802 30,249 251,622 171,666 164,563 39,583 43,981 5,000 0 4,541 4,128 251,039 464,294 74,996 105,616 94,869 19,245 3,332 0 173,197 124,861 13,333 11,482 833 0 5,433 19.6 52,850 8.0 975- .0 5,311- 14.8- 2,476 49.1 20,583 -100.0 33,890 4.8 1,791 9.2 75 .8 12,694 8.6 55,906 14.0 2,765 6.7 836 6.2 258 12.3 3,521- 106.4- 0 .0 2.5,500 -100.0 45,304 7.4 11,166 129.6- 11,166 129.6- 2,300 13.4 40,416 100.0 4,833 100.0 10,333 100.0 11,730 45.7 69,612 70.7 221,373- 731.8- 7,103 4.1 4,398- 11.1- 5,000 100.0 413 9.1 213,255- 84.9- 30,620- 40.8- 75,624 79.7 3,332 100.0 48,336 27.9 1,851 13.9 833 100.0 55,512 1.,315,028 0 71,740 10,078 41,166- 1.411.192 38,792 19,832 296,386 799,272 82,124 27,106 4,184 6,616 0 51.000- 1,223,312 17,226 - 17.226- 34,332 80,832 9,666 20,666 51,332 196,828 60,498 343,332 79,166 10,000 9.082 502,078 149,992 189,738 6,664 346,394 26,666 1,666 47,746 1,211,596 975 82,643 5,807 0 1.348.767 35,155 19,433 267,985 679,952 75,658 25,157 3,630 9,615 0 0 1,116,585 32,217 - 32,217- 20,075 0 0 0 23,606 43.681 251,716 164,563 43,981 6,979 5,892 473,131 232,359 36,779 1,812 270,950 18,961 0 7,766 14.0 103,432 7.9 975- .0 10,903- 15.2- .4,271 42.4 41,166 -100.0 62,,425 4.4 3,637 9.4 399 2.0 28,401 9.6 119,320 14.9 6,466 7.9 1,949 7.2 554 13.2 2,999- 45.3 0 .0 51,000 -100.0 106,727 8.7 14,991 87.0- 14,991 87.0- 14,257 41.5 80,832 100.0 9,666 100.0 20,666 100.0 27,726 54.0 153.147 77.8 191,218 -316.1 178,769 52.1 35,185 44.4 3,021 30.2 3,190 35.1 28,947 5.8 82,367- 54.9 152,959 80.6 4,852 72.8 75,444 21.8 7,705 28.9 1,666 100.0 333,083 14.3 7,890,227 15.4 0 .0 430,509 19.2 60,498 9.6 247,000- .0 8,467,317 15.9 232,800 15.1 119,039 16.3 1,778,374 15.1 4,795,708 14.2 492,817 15.4 162,696 15.5 25,171 14.4 39,773 24.2 0 .0 306,000- .0 7,340,378 15.2 103.389- 31.2 103,389- 31.2 206,000 9.7 485,000 .0 58,000 .0 124,006 .0 308,000 7.7 1,181,000 3.7 363,000 69.3 2,060,000 8.0 475,000 9.3 60,000 11.6 54,500 10.8 3,012,500 15.7 900,000 25.8 1,138,500 3.2 41,000 4.4 2.079.500 13.0 160,000 11.9 10,000 .0 /8 PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- ---- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------ ----- ------------------- - - - - -- 0703 GRIT REMOVAL 6,666 0704 JANITORIAL & REFUSE REMOV 12,415 0706 HAZARDOUS WASTE DISPOSAL 916 HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 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 34,163 4,166 4,166 1,416 105,887 416 83 107,802 1,750 46,911 1,666 12,166 2,551 65,044 4,121 30,641 833 5,348 725 393 41 19,124 901 495 1,250 63.872 3,033 13,296 175 27,986 199 199 0 55,408 889 0 56,297 4,739 56,554 0 15,364 4,265 80,922 7,292 0 0 8,130 893 448 0 168,600 1,324 0 0 186.687 3,633 54.5 881- 7.1- 741 80.9 6,177 18.1 3,967 95.2 3,967 95.2 1,416 100.0 50,479 47.7 473- 113.7- 83 100.0 51,505 47.8 2,989- 170.8- 9,643- 20.6- 1,666 100.0 3,198- 26.3- 1.714- 67.2- 15,878- 24.4 3,171- 76.9- 30,641 100.0 833 100.0 2,782- 52.0 - 168- 23.2- 55- 14.0- 41 100.0 149,476- 781.6- 423- 46.9- 495 100.0 1,250 100.0 122.815- 192.3- 13,332 24,830 1,832 68,326 8,332 8,332 2,832 211,774 832 166 215,604 3,500 93,822 3,332 24,332 5,102 130,088 8,242 61,282 1,666 10,196 1,450 786 82 38,248 1,802 1,090 2.500 127,344 5,596 24,864 175 49.596 199 199 0 108,719 889 0 109.608 6,156 82,943 0 19,156 5,087 113,342 7,292 0 0 9,142 913 448 0 168,600 1,588 0 0 187,983 7,736 58.0 34- 1- 1,657 90.4 18.730 27.4 8,133 97.6 8,133 97.6 2,832 100.0 103,055 48.7 57- 6.9- 166 100.0 105.996 49.2 2,656- 75.9- 10,879 11.6 3,332 100.0 5,176 21.3 15 .3 16,746 12.9 950 11.5 61,282 100.0 1,666 100.0 1,054 10.3 537 37.0 338 43.0 82 100.0 130,352- 340.8- 214 11.9 1,090 100.0 2.500 100.0 60,639- 47.6- 80,000 7.0 149,000 16.7 11,000 1.6 410,000 12.1 50,000 .4 50.000 .4 17,000 .0 1,270,700 8.6 5,000 17.8 1.000 .0 1,293,700 8.5 21,000 29.3 563,000 14.7 20,000 .0 146,000 13.1 30,700 16.6 780.700 14.5 49,500 14.7 367,700 .0 10,000 ,0 58,700 15.6 8,703 10.5 4,750 9.4 500 .0 229,500 73.5 10,838 14.7 6,080 .0 15,000 .0 761,271 24.7 DEPARTMENT NET EXPENSES 2,106,336 2,188,327 81,991- 3.9- 4,212,272 3,681,625 530,647 12.6 25,272,977 14.6 (51q PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 -- ---- --------------------- - - - 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 58,389 3,799 6.1 124,376 117,525 6,851 5.5 746,267 15.7 0103 SALARIES & WAGES -COMP ASS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 1,991 302 13.2 4,586 4,098 486 10.6 27,527 14.9 0106 STANDBY PAID 8,333 6,627 1,706 20.5 ,16,666 13,806 2,860 17.2 100,000 13.8 0110 SALARY VACANCY 1,833- 0 1,833 -100.0 3,666- 0 3,666 -100.0 22,000- .0 SALARIES & WAGES 70,981 67,007 3,974 5.6 141,962 135,429 6,533 4.6 851,794 15.9 0201 WORKERS' COMPENSATION INS 2,096 2,097 1- .0 4,192 4,187 5 .1 25,156 16.6 0203 FEDERAL MEDICARE TAX 926 993 67- 7.2- 1,852 1,976 124- 6.7- 11,112 17.8 0204 MEDICAL & HEALTH INSUR 10,998 10,168 830 7.5 21,996 20,337 1,659 7.5 131,977 15.4 0205 RETIREMENT CONTRIBUTION 36,453 35,278 1,175- 3.2 72,906 70,922 1,984 2.7 437,443 16.2 0206 DEFERRED COMP. CONTRIB 3,751 3,952 201- 5.4- 7,502 7,820 318- 4.2- 45,018 17.4 0207 DENTAL INSURANCE 1,068 983 85 B.0 2,136 1,966 170 8.0 12,820 15.3 0208 LONG -TERM DISABILITY INS 205 180 25 12.2 410 361 49 12.0 2,471 14.6 0209 LIFE INSURANCE 280 248 32 11.4 560 496 64 11.4 3,366 14.7 0211 ACCRUED COMPENSATED ASS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 4,500- 0 4,500 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 53,899 372- .7- 107,054 108,065 1,011- .9- 642,363 16.8 0 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 926- 0 926 -100.0 5,563- .0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 926- 0 926 -100.0 5,563- .0 0406 OTHER CHEMICALS 33,333 42,305 8,972- 26.9- 66,666 66,518 148 .2 400,000 16.6 CHEMICALS 33,333 42,305 8,972- 26.9- 66,666 66,518 148 .2 400,000 16.6 0501 ELECTRICAL 38,133 50,670 12,537- 32.9- 38,133 50,736 12,603- 33.1- 457,600 11.1 0504 WATER 1,312 1,863 551- 42.0- 2,624 2,457 167 6.4 15,750 15.6 0505 TELEPHONE 3,925 3,877 48 1.2 7,850 6,926 924 11.8 47,100 14.7 UTILITIES 43,370 56,410 13,040- 30.1- 48,607 60,119 11,512- 23.7- 520,450 11.6 0603 GENERAL REPAIRS & MAINT 3,083 16,721 13,638- 442.4- 6,166 29,840 23,674- 383.9- 37,000 80.6 0604 OUTSIDE REPAIRS & MAINT. 17,500 4,854 12,646 72.3 35,000 4,854 30,146 86.1 210,000 2.3 REPAIRS & MAINTENANCE 20,583 21,575 992- 4.8- 41,166 34,694 6,472 15.7 247,000 14.0 0704 JANITORIAL & REFUSE REMOV 1,525 1,596 71- 4.7- 3,050 3,192 142- 4.7- 18,300 17.4 HAULING & DISPOSAL 1,525 1,596 7.1- 4.7- 3,050 3,192 142- 4.7- 18,300 17.4 0901 OUTSIDE SAFETY SERVICES 0 1,145 1,145- .0 0 3,117 3,117- .0 6,200 38.0 0902 TECHNICAL SERVICES 4,220 900 3,320 78.7 8,440 25,964 17,524- 207.6- 50,650 51.3 OUTSIDE SERVICES 4,220 2,045 2,175 51.5 8,440 29,081 20,641- 244.6- 58,850 49.4 1103 OPERATING SUPPLIES 1,800 3,154 1,354- 75.2- 3,600 4,391 791- 22.0- 21,600 20.3 PREPARED 9/10/12, 10:23:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM2791) RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS 0131 ------- - - - - -- 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 3,000 5,215 2,215- 73.8- 18,000 29.0 1106 SAFETY SUPPLIES 416 123 293 70.4 832 455 377 45.3 5,000 9.1 MATERIALS & SUPPLIES 3,716 3,277 439 11.8 7,432 10,061 2,629- 35.4- 44,600 22.6 1201 RENTS & LEASES 208 0 208 100.0 416 0 416 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,632 0 1,632 100.0 3,264 0 3,264 100.0 19,585 .0 1204 TUITION REIMBURSEMENT 229 0 229 100,0 458 0 458 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 1,159 160- 16.0- 1,998 1,496 502 25.1 11,990 12.5 1206 CERTIFICATION & LICENSES 88 0 88 10010 176 130 46 26.1 1,060 12.3 1208 SUBSCRIPTION/PUBLICATION 16 0 16 100.0 32 0 32 100,0 200 -0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 32 0 32 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 96 264 168-175.0- 192 264 72- 37,5- 1,154 22-9 1213 MISCELLANEOUS 25 0 25 100.0 50 0 so 100.0 300 .0 OTHER EXPENSES 3,309 1,423 1,886 57.0 6,618 1,890 4,728 71.4 39,739 4.8 DEPARTMENT NET EXPENSES 234,101 249,537 15,436- 6.6- 430,069 449,049 18,980- 4.4- 2,817,533 15.9 0 PREPARED 9/10/12, 10:24:42 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 -- ---------------------- - OBJ --- -------------------------- ------- - - - ------ - -- MONTH -TO- ------------------------ DATE------- - - - - -------------------------------------------------- -- -- - ----- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES &: WAGES-MGMNT. 142,037 109,662 32,375 22.8 284,074 209,117 74,957 26.4 1,704,493 12.3 0102 SALARIES &r WAGES-NON MGMT 1,793,171 1,673,988 119,183 6.6 3,586,342 3,376,908 209,434 5.8 21,518,263 15.7 0103 SALARIES & WAGES-COMP ABS 25,000 18,199 6,801 27.2 50,000 46,680 3,320 6.6 300,000 15.6 0105 OVERTIME 69,257 85,259 16,002- 23.1- 138,514 154,343 15,829- 11.4- 831,292 18.6 0106 STANDBY PAID 18,872 12,267 6,605 35.0 37,744 27,660 10,084 26.7 226,498 12-2 0110 SALARY VACANCY 57,414- 0 57,414-100.0 114,828- 0 114,828-100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 266,884 16,907- 6.8- 499,954 495,029 4,925 1.0 2,999,812 16.5 0151 OVERTIME 11,399 5,280 6,119 53.7 22,798 7,482 15,316 67.2 136,846 5.5 0152 SALARY VACANCY 6,916- 0 6,916-100.0 13,832- 0 13,832-100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,171,539 73,844 3.3 4,490,766 4,317,219 173,547 3.9 26,945,204 16.0 0201 WORKERS' COMPENSATION INS 42,616 40,232 2,384 5.6 85,232 79,721 5,511 6.5 511,698 15.6 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 30,780 30,411 369 1.2 61,560 59,943 1,617 2.6 369,666 16.2 0204 MEDICAL & HEALTH INSUR 800,833 732,753 68,080 8.5 1,601,666 1,467,987 133,679 8.3 9,610,325 15.3 0205 RETIREMENT CONTRIBUTION 1,272,705 1,114,968 157,737 12.4 2,545,410 2,220,619 324,791 12,8 15,272,771 14,5 0206 DEFERRED COMP. CONTRIB 128,537 120,257 8,280 6.4 257,074 240,081 16,993 6.6 1,542,799 15.6 0207 DENTAL INSURANCE 76,033 72,825 3,208 4.2 152,066 145,773 6,293 4.1 912,678 16.0 0208 LONG-TERM DISABILITY INS 6,588 5,910 678 10.3 13,176 11,831 1,345 10.2 79,321 14.9 0209 LIFE INSURANCE 14,813 17,483 2,670- 18.0- 29,626 30,658 1,032- 3.5- 178,093 17.2 0211 ACCRUED COMPENSATED ABS 0 2,309- 2,309 .0 0 2,309- 2,309 .0 360,000 .6- 0212 BENEFIT VACANCY 100,332- 0 100,332-100.0 200,664- 0 200,664-100.0 1,204,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 2,272,573 2,132,530 140,043 6.2 8,312,146 8,021,304 290,842 3.5 31,430,351 25.5 TOTAL SALARY AND BENEFITS 4,517,956 4,304,069 213,887 4.7 12,802,912 12,338,523 464,389 3.6 58,375,555 21.1 3z PREPARED 9/10/12, 10:23:33 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2012 ------------------------------------------------------------------------------------------------------------- 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 1,943,073.46 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 34,516,000.00 ACCOUNTS RECEIVABLE 1,033,221.19 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R .21,699.49 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 519,425.50 AVAD - ALHAMBRA VLY AR 1,701,904.82 DUE FROM R/E 19,087,063.59 DUE FROM S/I .00 DUE FROM DEBT FUND 10,523,374.20 TOTAL CURRENT ASSETS 68,359,846.25 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 3,425,056.36 TOTAL NET PROPERTY, PLANT & EQUIPMENT 3,425,056.36 TOTAL ASSETS 71,784,902.61 LIABILITIES DUE TO R/E 43,529,449.06 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 69,465.67 - ACCOUNTS PAYABLE 64,123.38 - SALES TAX PAYABLE 322.88- (DI PREPARED 9/10/12, 10:23:33 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ REFUNDABLE CONST BONDS 115,491.59 - UNEARNED INTEREST 3,710.50 - PROJECT RETENTION PAYABLE 148,972.61 - TOTAL LIABILITIES 43,961,062.95 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,022,919.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 800,920.47 - TOTAL FUND EQUITY 27,823,839.66 - TOTAL LIABILITIES AND FUND EQUITY 71,784,902.61 - ISBN- PREPARED 9/10/12, 10:23:37 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 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 1,628 1,628 .0 0 1,721 1,721 .0 4,430,000 .0 SEWER SERVICE CHARGES 0 1,628 1,628 .0 0 1,721 1,721 .0 4,430,000 .0 1500 MAIN LINES INSPECTION 16,666 5,106 11,560- 69.4- 33,332 24,756 8,576- 25.7- 200,000 12.4 1600 PLAN REVIEW 7,083 0 7,083- 100.0- 14,166 2,350 11,816- 83.4- 85,000 2.8 1900 OVERTIME INSPECTION 2,333 32 2,301- 98.6- 4,666 32 4,634- 99.3- 28,000 .1 2100 TV REINSPECTION 83 0 83- 100.0- 166 0 166 - 100.0- 1,000 .0 3800 RECYCLED WATER 5,083 0 5,083 - 100.0- 10,166 0 10,166- 100.0- 61,000 .0 4000 FACILITIES CAPACITY FEES 368,083 363,199 4,884- 1.3- 736,166 498,946 237,220- 32.2- 4,417,000 11.3 4100 .REBATES TO DISTRICT 83 0 83- 100.0- 166 0 166 - 100.0- 1,000 .0 4200 PUMP ZONE FEES 53,083 39,309 13,774- 25.9- 106,166 71,048 35,118- 33.1- 637,000 11.2 4400 CAPACITY USE CHARGE 15,833 0 15,833- 100.0- 31,666 0 31,666 - 100.0- 190,000 .0 4501 INTEREST INCOME 29,166 10,645 18,521- 63.5- 58,332 28,023 30,309- 52.0- 350,000 8.0 4600 TAX REVENUE 0 64,007 64,007 .0 0 64,007 64,007 .0 7,534,000 .8 4700 OTHER AGENCY REIMB -MISC 0 46,974 46,974 .0 0 46,974 46,974 .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- 3,332 0 3,332- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 34,082 34,082 .0 0 34,082 34,082 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 7,692 7,692 .0 0 28,982 28,982 .0 0 .0 OTHER REVENUES 499,162 571,046 71,884 14.4 998,324 799,200 199,124- 19.9- 17,357,000 4.6 FUND TOTALS 499,162 572,674 73,512 14.7 998,324 800,921 197,403- 19.8- 21,787,000 3..7 as PREPARED 9/10/12, 10:26:45 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7283 FIRE PROT SYS IMPRVMT 85,000 55,000 32,589 38 5,000 4,607 92 3,267 52,411 7284 TP HAZARD ID /REMEDIATION 125,000 894,000 117,609 94 70,000 4,378 6 4,378 7,391 7301 TREATMENT PLANT PLANNING 866,000 1,662,000 159,948 19 230,000 121,336 53 84,675 706,052 SUB -TOTAL : 1,076,000 2,611,000 310,146 29 305,000 130,321 43 92,320 765,854 ONE -TIME RENOVATION 7241 WET WEATHER BYPASS IMPS 3,320,000 3,213,000 3,269,768 99 10,000 1,299 13 839 50,232 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 422,329 89 100,000 0 0 0 51,671 7285 PRIMARY TREATMENT RENOV 1,060,000 10,051,000 406,465 38 1,000,000 74,232 7 58,763 653,535 7289 POB SEISMIC UPGRADE 190,000 1,259,000 120,118 63 1,000 0 0 0 69,882 7290 OUTFALL IMPROVEMENTS -PH 6 3,310,000 2,000,000 1,660,748 50 815,000 883,005 108 774,578 1,649,252 7291 PUMP /BLOWER SEISMIC UPGRD 347,000 4,455,000 262,326 76 2,805,000 3,878 0 1,803 84,674 7292 SWITCHGEAR REFURBISHMT -P2 300,000 2,444,800 101,473 34 90,000 0 0 0 198,527 7294 SEC PROCESS IMPS 50,000 1,402,000 33,294 67 5,000 0 0 0 16,706 7295 AUX BOILER BURNER UPGRADE 120,000 185,000 60,153 50 5,000 9,679 194 7,432 59,847 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 PUMP REFURB, PH 2 25,000 900,000 11,137 45 100,000 865 1 518 13,863 SUB -TOTAL 9,371,000 34,600,800 6,476;299 69 4,933,000 972,958 20 843,933 2,894,701 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 527,385 88 5,000 0 0 0 72,615 7265 TP EQUIPMENT REPLACEMENT 950,000 1,257,000 757,967 80 100,000 22,304 22 8,288 192,033 7268 TP FACILITIES RENOV 200,000 180,000 209,966 105 12,000 18,660 156 5,353 9,966- 7269 TP ASSET MANAGEMENT 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 2,111,386 94 526,000 137,933 26 124,030 141,614 7298 PIPING RENOVATION, PH7 1,067,000 725,000 81,478 8 700,000 19,186 3 12,989 985,522 SUB -TOTAL : 6,254,000 6,121,000 4,312,727 69 1,388,000 198,083 14 150,660 1,941,273 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 700,000 557,000 658,111 94 10,000 15,050 151 8,340 41,889 7287 TP MASTER PLAN UPDATE 365,000 554,000 283,297 78 95,000 31,558 33 27,711 81,703 SUB -TOTAL : 1,065,000 1,111,000 941,408 88 105,000 46,608 44 36,051 123,592 SUBSTANTIALLY COMPLETE 7255 PRIMARY STRUCTURE DEMO 115801000 1,274,000 1,232,710 7B 5,000 296,397 928 31,101 347,290 7276 PIPING RENOVATIONS, PH 5 2,902,000 2,606,000 2,484,924 86 300,000 1,362 1 126,410 417,076 SUB -TOTAL : 4,482,000 3,880,000 3,717,634 83 305,000 297,779 98 157,511 764,366 26 PREPARED 9/10/12, 10:26:45 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 17%- OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 ________________________________________________________________________________________________________ _______________________________ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET UNALLOCATED AUTHORIZATIONS 5,977,000 0 PROGRAM CONTINGENCY 415,000 0 Treatment Plant 28,640,000 48,323,800 15,758,214 55 7,036,000 1,645,749 23 1,280,475 12,881,786 PREPARED 9/10/12, 10:26:45 .CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5948 SEWER TV INSPECTION, PH2 1,200,000 9,000,000 864,766 72 1,000,000 64,244 6 63,268 335,234 5955 SUSPENDED PIPE SUPPORT 190,000 129,500 92,227 49 100,000 23,088 23 11,088 97,773 5973 NO ORINDA SEWER REN PH 4 2,589,000 2,830,000 1,065,155 41 1,806,000 68,077 4 37,115 1,523,84$ 5976 DIABLO RENOVATIONS PH2 200,000 2,365,000 124,624 62 300,000 48,950 16 32,866 75,376 5982 PIPE BURST BLANKET 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 FORCEMAIN ASSESSMENT 100,000 74,000 61,432 61 14,000 0 0 0 38,568 5999 CIPP BLANKET CONTRAST 92,200 236,000 3,561 4 10,000 326 3 326 88,639 8401 WC SEWER RENOV PH9 2,100,000 3,078,000 1,185,583 57 1,800,000 616,231 34 489,885 914,417 8404 LAFAYETTE SEWER RENOV PH8 450,000 1,991,000 361,497 80 1,800,000 53,510 3 15,776 88,503 8405 2012 CIPP LINING PROJECT 260,000 2,160,000 181,901 70 2,000,000 42,498 2 13,913 78,099 8411 NO.ORINDA SEWER REN. PH 5 150,000 2,064,000 74,687 50 264,000 67,150 25 47,980 75,313 8413 WCK SEWER REN., PH 10 229,000 2,029,000 22,895 10 229,000 22,895 10 9,823 206,105 8415 MARTINEZ PH 4 SEWER REN. 150,000 2,010,000 9,114 6 10,000 9,114 91 6,538 140,886 SUB -TOTAL : 8,938,200 30,869,800 4,504,134 50 9,633,000 1,016,083 11 728,578 4,434,066 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 75,725 51 100,000 0 0 0 74,275 5965 COLLECTION SYSTM PLANNING 1,250,000 1,253,000 1,111,135 89 170,000 23,191 14 15,278 138,865 SUB -TOTAL 1,400,000 1,763,000 1,186,860 85 270,000 23,191 9 15,278 213,140 EXPANSION 5773 SMITH ROAD CAD 121,000 0 7,427 6 0 7,427 0 0 113,573 5937 ALHAMBRA VALLEY ASSMT DST 200,000 130,000 125,524 63 3,000 0 0 0 74,476 5967 ALINE EASEMENT ACQUIS P2 1,447,000 1,573,000 1,347,074 93 9,000 9,223 103 184 99,926 6513 ST. MARY'S ROAD CAD 375,000 0 8,000 2 0 8,000 0 0 367,000 8412 PH GRAYSON CREEK TRUNK SW 5001000 3,100,000 63,404 13 500,0.00 55,516 11 41,493 436,596 8416 2012 -13 DEVELPMNT SEWERAG 681,000 10,000 126,767 19 1,000 126,767 677 51,879 554,233 SUB -TOTAL : 3,324,000 4,813,000 1,678,196 51 513,000 206,933 40 93,556 1,645,804 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 565,000 820,000 471,977 84 75,000 1,184 2 494 93,023 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 57,178 14 250,000 4,592 2 1,275 344,822 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 MARTINEZ BYPASS PUMP 200,000 280,000 5,505 3 5,000 3,048 61 989 194,495 8409 PS SCADA 0 &M MANUAL 20,000 50,000 4,992 25 25,000 4,992 20 4,992 15,008 8414 MORAGA PUMPING ST GRINDER 100,000 400,000 8,722 9 50,000 8,722 17 3,900 91,278 SUB -TOTAL : 1,452,000 3,880,000 592,646 41 1,065,000 22,538 2 11,650 859,354 2b PREPARED 9/10/12, 10:26:45 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET SUBSTANTIALLY COMPLETE 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 237,570 59 1,000 5,810 581 4,623 162,430 5989 S ORINDA SEWER PEN PHS 2,907,000 2,167,800 2,908,325 100 1,800,000 14,756 1 1,105 1,325- 5992 W CREEK SEWER PEN, PH 8 2,111,700 2,030,000 2,104,516 100 1,700,000 621 0 0 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 5,389,617 97 3,501,000 21,187 1 5,728 187,983 UNALLOCATED AUTHORIZATIONS 5,834,450 0 PROGRAM CONTINGENCY 430,550 0 Collection System 26,956,800 45,819,600 13,351,453 50 14,982,000 1,289,932 9 854,790 13,605,347 wag PREPARED 9/10/12, 10:26:45 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 TYPE GI General Improvements _--- __ - -___ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROS ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO ________________________________________________________________________________________________________ PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD _________________________ MONTH BUDGET __ _ _ __ VEHICLES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 0 0 956,654 0 0 0 956,654 SUB -TOTAL : 956,654 956,654 0 0 956,654 0 0 0 956,654 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 5,565,000 5,671,000 5,085,146 91 1,095,000 51,342 5 48,063 479,854 8227 GDI TREATMENT PLANT 500,000 923,100 220,948 44 200,000 0 0 0 279,052 8232 GDI /SMMS REPLACEMENT 200,000 950,000 100,756 50 345,000 13,058 4 6,944 99,244 SUB -TOTAL 6,265,000 7,544,100 5,406,850 86 1,640,000 64,400 4 55,007 858,150 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVELOPMENT 300,000, 300,000 136,162 45 60,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 663,000 1,118,000 655,454 99 90,000 13,817 15 6,939 7,546 8219 HOB IMPROVEMENTS 795,000 1,144,000 697,930 88 11,000 69,050 628 39,639 97,070 8221 POD IMPROVEMENTS PROGRAM 497,000 319,000 133,440 27 75,000 4,197 6 3,403 363,560 8223 DISTRICT PROP SAFETY IMP 90,000 124,OD0 21,020 23 80,000 7,640 10 7,640 68,980 8224 DIST RENTAL PROPERTY IMP 212,500 98,ODD 42,610 20 30,000 2,170 7 2,170 169,890 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 970,000 6,013,000 824,865 85 3,800,000 39,462 1 40,563 145,135 8228 DISTRICT EASEMENT ACQUIS 445,000 432,500 443,356 100 100,000 35,618 36 14,082 1,644 8229 MARTINEZ EASEMENT ACQUIS 130,000 216,000 113,235 87 31,000 0 0 0 16,765 8230 CAPITAL LEGAL SERVICES 210,000 560,000 61,708 29 70,000 100 0 50 148,292 8231 SEISMIC IMPS - RENTAL PROP 371,000- 640,000 116,855 32 250,000 50,504 20 31,353 254,145 8233 CSOD FACILITY IMPROVEMENT 100,000 384,000 27,832 28 30,000 27,832 93 26,700 72,168 8234 HOB IMPROVEMENTS 181,000 685,000 0 0 60,000 0 0 0 181,000 9999 CAPITAL PROJECT CLEARING 0 10,000 24,195 0 11000 24,190 419 168 24,195 - SUB -TOTAL : 5,087,500 12,200,500 3,389,823 67 4,713,000 274,580 6 172,707 1,697,677 SUBSTANTIALLY COMPLETE 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 UNALLOCATED AUTHORIZATIONS 6,422,846 0 PROGRAM CONTINGENCY 426,000 0 General Improvements 20,056,930 21,600,184 9,005,332 45 8,208,584 338,980 4 227,714 11,051,598 (DO PREPARED 9/10/12, 10:26:45 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2012 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,209,500 1,401,000 1,120,998 93 105,000 35,929 34 21,371 88,502 7261 RW CATHODIC PROTECTION 20,000 38,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 250,000 251,153 90 5,000 878 18 516 28,847 7299 CONCORD LANDSCAPE PROJECT 540,000 4,100,000 387,148 72 3,300,000 101,964 3 71,044 152,852 7300 REFINERY RECYCLED WATER 150,000 480,000 4,201- 3- 100,000 10,274- 10- 3,825 154,201 7303 RW LINE COMCOL /MALTBY RPR 25,000 110,000 41,162 165 100,000 17,698 18 7,487 16,162 - SUB -TOTAL 2,224,500 6,379,000 1,806,344 81 3,615,000 146,195 4 104,243 418,156 UNALLOCATED AUTHORIZATIONS 3,961,500 0 PROGRAM CONTINGENCY 208,500 0 Recycled Water 6,394,500 6,379,000 1,806,344 28 3,615,000 146,195 4 104,243 4,588,156 GRAND TOTAL 82,048,230 122,122,584 39,921,343 0 33,841,584 3,420,856 0 2,467,222 42,126,887 3i CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS AUGUST, 2012 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 3z The estimated yield as of August, 2012 was 0.350 %. (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 0.4677 %. (5) The market value of the portfolio on August 31, 2012 was $34,533,962. 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 Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATI% 519 State of Calif. LAIF 8/86 -2/90 — 1 (1) 18,000,000 16,500,000 10,000,000 18,000,000 18,039,897 52.15% 5,734.25 10,049.63 15,783.E (8,500,000) 888 RABO BANK YCD 03105/12 08/01/12 0.470 5,000,000 (5,000,000) 0 0 (1,416.67) 2,319.97 903.1 889 UBS Comm Pa 03121/12 09/21/12 21 0.718 4,499,497 4,516,000 4,516,000 4,500,541 13.08% 2,780.48 2,780.48 5,5601 890 RABO BANK Comm Pa 04/18/12 10117112 47 0.501 2,992,417 3,000,000 3,000,000 2,993,641 8.69% 1,291.67 1,291.67 2,583.: 891 UBS YCD 06118/12 12117112 108 0.690 4,000,000 4,000,000 4,000,000 4,003,229 11.59% 2,376.67 2,376.67 4,753.: 892A Toyota Motor Corp Comm Pa 08/30112 02/26113 179 0.310 2,500,000 0 2,500,000 2,500,000 2,500,000 7.24% 43.12 0.00 43.1 892B Union Bank of Cal NCD 08/30112 02/26/13 179 0.330 2,500,000 0 2,500,000 2,500,000 2,496,654 7.24% 45.83 0.00 45.1 15,000,000 (4) 34,491.913 33,016,000 (13,500,000) 34,516,000 34,533,962 100.00% 10,855.35 18,818.42 29,673.1 (3) (5) (6) (508.35) (508.; 10.855.35 18,310.07 29,165! NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 3z The estimated yield as of August, 2012 was 0.350 %. (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 0.4677 %. (5) The market value of the portfolio on August 31, 2012 was $34,533,962. 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 9/10/12, 10:23:33 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2012 003 SELF - INSURANCE -------------- ------ ----------- --- - -`------ - - - - -- - ---- --- ----- ---- - - - - -- - ----- - - - -`- - --------- - - - - -- - --- - - - - -- ------ -- - - - - -- CURRENT ASSETS CASH - 120,664.70 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 2,407.55 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 5,217,749.84 ---- --- - -- ---- LIABILITIES DUE TO R/E .00 DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,000,000.00 - 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 461,906.16 REVENUE SUMMARY 852,322.58- TOTAL FUND EQUITY 4,217,749.84 TOTAL LIABILITIES AND FUND EQUITY 5,217,749.84 33 PREPARED 09/10/12, 10:27:16 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0 &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 02/2013 PERIOD ENDING: 08/31/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 333 247 86- 25.83- 666 511 155- 23.27- 4,000 12.78 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 333 247 86- 25.83- 666 511 155- 23.27- 4,000 12.78 800 582 218- 27.25- 1,600 1,215 385- 24.06- 9,600 12.66 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 800 582 218 -. 27.25- 1,600 1,215 385- 24.06- 9,600 12.66 408 287 121- 29.66- 816 597 219- 26.84- 4,900 12.18 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 850,000 850,000 0 .00 850,000 100.00 2,625 0 2,625- 100.00- 5,250 0 5,250- 100.00- 31,500 .00 3,033 287 2,746- 90.54- 856,066 850,597 5,469- .64- 886,400 95.96 4,166 1,116 3,050- 73.21- 858,332 852,323 6,009- .70- 900,000 94.70 3� PREPARED 09/10/12, 10:27:13 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING SVS 1426 CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 02/2013 PERIOD ENDING: 08/31/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance s Budget Actual Variance & BUDGET 20,833 3,776 17,057 81.87 41,666 3,776 37,890 90.94 250,000 1.51 1,250 1,145 105 8.40 2,500 1,145 1,355 54.20 15,000 7.63 3,333 0 3,333 100.00 6,666 360 6,306 94.60 40,000 .90 25,416 4,921 20,495 80.64 50,832 5,281 45,551 89.61 305,000 1.73 0 0 0 .00 0 0 0 .00 0 .00 19,583 30,991 11,408- 58.25- 39,166 30,991 8,175 20.87 235,000 13.19 5,000 0 5,000 100.00 10,000 0 10,000 100.00 60,000 .00 24,583 30,991 6,408- 26.07- 49,166 30,991 18,175 36.97 295,000 10.51 0 0 0 .00 0 0 0 .00 0 .00 0 1,764 1,764- .00 0 1,764 1,764- .00 10,000 17.64 416 0 416 100.00 832 0 832 100.00 5,000 .00 0 0 0 .00 - 375,500 302,698 72,802 19.39 375,500 80.61 0 - 0 0 .00 100,000 121,173 21,173- 21.17- 100,000 121.17 416 0 416 100.00 832 0 832 100.00 5,000 .00 125 0 125 100.00 250 0 250 100.00 1,500 .00 957 1,764 807- 84.33- 477,414 425,635 51,779 10.85 497,000 85.64 ------ - - - - -- 50,956 ---- --- - -- --- ------ 37,676 - - - - -- - 13,280 --------- 26.06 ------ - - - - -- 577,412 ------ - - - - -- ------ 461,906 - - - - -- 115,506 --------- 20.00 ------------ 1,097,000 --------- 42.11 3s CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS AUGUST, 2012 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- - - - -- 1 (1) 3,800,000 3,800,000 3,800,000 3,808,423 100.00% 1,129.59 1,277.96 2,407.55 (3) 3,800,000 3,800 000 0 3,800,000 3,808,423 100.00% 1,129.59 1,277.96 2,407.55 (2) (70.97) (70.97) 1,129.59 1,206.99 2,336.58 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2012 was 0.350 %. (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 0.350 %. (4) The market value of the portfolio on August, 2012 was $3,808,423. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 36 /10/1 Tqy� ,0/ . PREPARED 9/10/12, 10:23:33 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 2/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2012 004 DEBT SERVICE CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00. BOND ISSUANCE COSTS 334,991.97 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 5,297.49 DUE FROM R/E 49,015,724.62 DUE FROM SIC 69,465.67 DUE FROM S/I .00 TOTAL ASSETS 54,837,979.75 LIABILITIES _ DUE TO R/E .00 DUE TO SIC 10,523,374.20 - DUE TO S11 .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 1,027,238.21 - BONDS PAYABLE 43,595,000.00 - BOND ACR INTEREST PAYABLE . -00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 55,145,612.41 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 307,632.66 REVENUE SUMMARY .00 TOTAL FUND EQUITY 307,632.66 TOTAL LIABILITIES AND FUND EQUITY 54,837,979.75-