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HomeMy WebLinkAbout04.c. Receive September 2012 Financial Statements and Investment ReportsL) � C0 it � K / S 0 / § 0 � w Q 04 C) k k \ 0 LU § § c � A § e § R k E K � k § 7 E G 2 2 0 _/ ) k 2 a § k 2 CL k ) k § k o e § co 2 / « 2 w a § o % b \ w - _ 0 k / > LL w e \ k w � % k � 2 c §\ &» LL co 0 a n o © $ % « ¥ / / V CO m m / (D k k0 m k CL \ F w/ k k \ § Cl co � } § k � § (D 7 R 'Ye. 2 7E « �& - (D D | © CA cc b G 0 § E E § E �} )� \ A m > > ©$R e La ) 720 ) § X27 ' ? CD / 0tk 6 § E �2� m on Q ��f § 2 - %aa . o § 0 2 - d � k E § . M (D om@ 2 I 2�0 CL £ ° %k'D > ; �E© � > § 2k0 & a © a) ��£ E © ) 2 g k _ %� ' 0 § 20 k -© 0� A� 277 /f fc��Ok \ • §]. ) j &§J C $ %7 t i� e w -i z . o -1 £ \ / 7 \ / § co 0 a n o © $ % « ¥ / / V CO m m / (D k k0 m k CL \ F w/ k k \ § Cl co � } § k � § (D 7 R 'Ye. CENTRAL CONTRA COSTA SANITARY DISTRICT October 25, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING vvv � SUBJECT: Sewer Constructio Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending September, 2012: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 1,104,249 680,613 (423,636) Actual number of new connections is lower than budgeted so far this fiscal year. OM FINANCIAL STATEMENT SUMMARY Prepared by: T. Smithey September, 2012 YEAR -TO -DATE Actual Budget Variance O & M Revenue 1,446 1,326 120 9.1% Sep -12 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance Utilities O & M Expenses 5,301 5,126 (175) 19,337 20,124 787 -3.4% 3.9% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 545 Directors Fees & Expenses 10 Chemicals 125 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 142 Materials & Supplies 100 Other Expenses 58 980 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities (163) Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (27) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 790 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; PREPARED 10/25/12, 8:16:51 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE --------------------------------------------------------------------------------------------------------- ----- ---- --------- -- - --- - -- CURRENT ASSETS CASH 17,114,719.91 773,756.72 PETTY CASH ACCUM DEPR - INTANGIBLE 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 298,501.20 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,434.50 ACCOUNTS RECEIVABLE -COBRA 4,844.00 A /R -SSC DIRECT BILL 929,092.95 COMPUTER PURCHASE PROGRAM 9,054.17 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 832,613.15 PREPAID RETIREMENT 12,771,651.43 SUPPLIES & MATERIAL INV 1,918,453.73 DUE FROM S/C 44,215,470.33 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 149,727,404.84 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 24,094,559.88- 61,930,833.97 597,683,091.96 ------- - -- - - -- 659,613,925.93 ---- --- - - - - - -- -------------- 3 PREPARED 10/25/12, 8:16:51 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------------------------- --- ---- - -- --- DUE TO S/I 1,265,275.33 - DUE TO DEBT FUND 49,015,724.62 - ACCOUNTS PAYABLE 418,933.34 - SALES TAX PAYABLE 4,838.35 - ACCRUED WAGES PAYABLE 825,903.51 - 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 1,202,019.73 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 10,102.77 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET 854.89 - OCCUPATIONAL HEALTH 3.76 DISABILITY INS 58.21 - LIFE INS 3.68 DELTA DENTAL 3.96 POST EMP. BENEFIT -OPEB 1,561,707.10 - CAFETERIA PLAN PAYABLE 94,352.36 - PERMIT CLEARING 34.00 WORKERS' COMP INS PAYABLE 258,644.99 ACCRUED COMPENSATED ABS. 3,464,710.31 - REFUNDABLE DEPOSITS 82,979.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 88,577.92- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE 6 FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 149,888,648.86 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 8,706,412.61- 19,336,985.21 1,445,887.29- 81,973,446.21- 577,640,479.72- -------------- 659,613,925.93- -------------- -------------- 105 PREPARED 10/10/12, 15:03:21 REVENUE SUMMARY REPORT PAGE ACCOUNTING PERIOD 1 3/2013 PROGRAM /GM270L 25% OF YEAR LAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ----------------------------------------------------------------------------------- FUND 001 RUNNING EXPENSE ------ - ---- -- MONTH -TO- DATE------- - - ---- --- '-- '- -' -' -- YEAR -TO- DATE-------- - -- - -- ANNUAL OBJ NO ACCOUNT TITLE ESTIMATE ---- ACTUAL ---- ------ --- VARIANCE --- _ - % - - --- - - - - -- -- ESTIMATE - - - - -- - - -- ACTUAL VARIANCE -----$_ - -- ESTIMATE- - - - -$- --------------------------------------- 2200 SEWER SVC CHARGE - COUNTER 15,766 9,643 6,123- 38.8- 47,298 37,731 9,567- 0 20.2- 189,200 55,197,600 19.9 2300 SEWER SVC CHRG- COUNTY 0 841,000 0 924,468 0 .0 83,468 9.9 0 841,000 0 924,468 83,468 .0 9.9 841,000 .0 109.9 2400 SEWER SVC CHRG- DIRECT 0 1,858 100.0- 5,574- 6,171- 597- 10.7 22,300- 27.7 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- SEWER SERVICE CHARGES 854,908 934,111 79,203 9.3 882,724 956,028 73,304 8.3 56,205,500 1.7 0 0 0 0 0 .0 10,800,000 .0 2600 SERVICE CHARGES - CONCORD 0 .0 0 0 0 0 0 .0 10,800,000 .0 SERVICE CHARGES - CONCORD 0 .0 1000 PERMIT /APPLICATION FEES 17,000 17,024 24 .1 51,000 56,084 19,936 5,084 3,688 10.0 22.7 204,000 65,000 27.5 30.7 1700 SEPTIC TANK DUMPING 5,416 6,424 1,008 18.6 1,000- 100.0- 16,248 3,000 416 2,584- 86.1- 12,000 3.5 1900 OVERTIME INSPECTION 1,000 35,000 0 31,250 3,750- 10.7- 105,000 111,946 6,946 6.6 420,000 26.7 2000 SIDE SEWER INSPECTION 75 91- 54.8- 498 325 173- 34.7- 2,000 16.3 2700 SALES 166 2,000 16,015 14,015 700.8 6,000 16,015 10,015 166.9 145,000 11.0 2900 OTHER SERVICE CHARGES 0 0 0 0 .0 100,000 .0 3000 INDUSTRIAL PERMIT FEES 0 0 475 .0 275- 36.7- 2,250 1,273 977- 43.4- 9,000 14.1 �1 3200 NEW INDUSTRY PERMIT FEES 750 6,000 0 6,000- 100.0- 6,000 0 6,000- 100.0- 24,000 .0 3301 POLLUTION PREVENTION 42,000 32,460 9,540- 22.7- 126,000 147,045 21,045 16.7 689,000 21.3 3500 LEASE RENTAL INCOME 0 0 0 0 .0 2,000 .0 3600 PRETREATMENT PROGRAM FINE 0 0 0 100,840 .0 100,840 .0 59,166 126,201 67,035 113.3 355,000 35.5 3801 RECYCLED WATER 1,500 1,088 412- 27.5- 4,500 4,904 404 9.0 18,000 27.2 4300 ANNEXATION CHARGES 0 6,674- 6,674- .0 0 6,639- 6,639- 0 143,000 4.6- 4500 INTEREST INCOME 0 0 4600 TAX REVENUE 0 0 0 .0 0 0 4700 OTHER AGENCY REIMB -MISC 0 53,750 0 0 0 .0 53,750- 100.0- 53,750 0 53,750- 100.0- 215,000 .0 5500 STORMWATER PROGRAM 3,000 3,252 252 8.4 9,000 7,614 1,386- 15.4- 825,800 .9 5600 HOUSE HAZARD WASTE REIMB 382 0 4,739 4,739 .0 0 .0 6000 MISCELLANEOUS INCOME 0 382 .0 0 0 6300 PARTNERING 0 166 0 0 0 .0 166 - 100.0- 498 0 498- 100.0- 2,000 .0 6400 RIGHT -OF -WAY FEES OTHER REVENUES 167,748 202,611 34,863 20.8 442,910 489,859 46,949 10.6 3,230,800 15.2 FUND TOTALS 1,022,656 1,136,722 114,066 11.2 1,325,634 1,445,887 120,253 9.1 70,236,300 2.1 PREPARED 10/25/12, 8:10:44 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 111,736 30,301 21.3 426,111 320,854 105,257 24.7 1,704,493 18.8 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,647,794 145,377 8.1 5,379,513 5,024,703 354,810 6.6 21,518,263 23.4 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 33,675 8,675- 34.7- 75,000 80,354 5,354- 7.1- 300,000 26.8 0105 OVERTIME 69,257 66,572 2,685 3.9 207,771 216,695 8,924- 4.3- 831,292 26.1 0106 STANDBY PAID 18,872 17,149 1,723 9.1 56,616 44,809 11,807 20.9 226,498 19.8 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 172,242- 0 172,242 -100.0 689,000- .0 SALARIES & WAGES 1,990,923 1,876,926 113,997 5.7 5,972,769 5,687,415 285,354 4.8 23,891,546 23.8 0201 WORKERS COMPENSATION INS 40,711 38,270 2,441 6.0 122,133 114,946 7,187 5.9 488,734 23.5 0202 STATE UNEMPLOYMENT INSUR 7,500 7,719 219- 2.9- 7,500 7,719 219- 2.9- 30,000 25.7 0203 FEDERAL MEDICARE TAX 27,391 25,538 1,853 6.8 82,173 78,536 3,637 4.4 328,905 23.9 0204 MEDICAL & HEALTH INSUR 757,769 761,833 4,064- .5- 2,273,307 2,152,144 121,163 5.3 9,093,475 23.7 0205 RETIREMENT CONTRIBUTION 1,129,030 1,011',609 117,421 10.4 3,387,090 2,979,181 407,909 12.0 13,548,600 22.0 0206 DEFERRED COMPENSATION CON 114,332 106,888 7,444 6.5 342,996 320,106 22,890 6.7 1,372,232 23.3 0207 DENTAL INSURANCE 71,682 69,685 1,997 2.8 215,046 207,291 7,755 3.6 860,371 24.1 0208 LONG -TERM DISABILITY INS 5,859 5,252 607 10.4 17,577 15,530 2,047 11.6 70,489 22.0 0209 LIFE INSURANCE 13,642 12,678 964 7.1 40,926 41,223 297- .7- 163,942 25.1 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 2,309- 2,309 .0 360,000 .6- 0212 0213 BENEFIT VACANCY OPEB CONTRIBUTION 100,332- 0 0 0 100,332 -100.0 0 .0 300,996- 3,767,000 0 3,767,000 300,996 -100.0 0 .0 1,204,000- 3,767,000 .0 100.0 EMPLOYEE BENEFITS 2,067,584 2,039,472 28,112 1.4 9,954,752 9,681,367 273,385 2.7 28,879,748 33.5 0250 CAPITALIZED ADM OVERHEAD 312,993- 282,023- 30,970- 9.9 938,979- 925,234- 13,745- 1.5 3,756,000- 24.6 CAPITALIZED ADM OVERHEAD 312,993- 282,023- 30,970- 9.9 938,979- 925,234- 13,745- 1.5 3,756,000- 24.6 TOTAL LABOR CHARGES 3,745,514 3,634,375 111,139 3.0 14,988,542 14,443,548 544,994 3.6 49,015,294 29.5 0301 DIRECTOR MEETING FEES 5,027 4,625 402 8.0 15,081 12,960 2,121 14.1 60,325 21.5 0302 BOARD TRAINING AND CONF 3,833 170 3,663 95.6 11,499 3,376 8,123 70.6 46,000 7.3 0303 BOARD HEALTH BENEFITS 4,636 4,627 9 .2 13,908 13,868 40 .3 55,635 24.9 DIRECTOR FEES & EXPENSES 13,496 9,422 4,074 30.2 40,488 30,204 10,284 25.4 161,960 18.6 0402 LIME 17,166 40,117 22,951- 133.7- 51,498 60,193 8,695- 16.9- 206,000 29.2 0403 POLYMER 40,416 66,781 26,365- 65.2- 121,248 66,781 54,467 44.9 485,000 13.8 0404 BOILER CHEMICALS 4,833 154 4,679 96.8 14,499 154 14,345 98.9 58,000 .3 0406 OTHER CHEMICALS 43,666 41,372 2,294 5.3 130,998 107,891 23,107 17.6 524,000 20.6 0407 HYPOCHLORITE 25,666 11,612 14,054 54.8 76,998 35,218 41,780 54.3 308,000 11.4 CHEMICALS 131,747 160,036 28,289- 21.5- 395,241 270,237 125,004 31.6 1,581,000 17.1 0501 ELECTRICAL 80,497 297,306 216,809- 269.3- 203,358 613,992 410,634- 201.9- 966,000 63.6 0502 NATURAL GAS 174,207 167,084 7,123 4.1 522,621 332,773 189,848 36.3 2,090,500 15.9 0503 LAND -FILL GAS 39,583 42,173 2,590- 6.5- 118,749 86,153 32,596 27.4 475,000 18.1 0504 W-ATER 7,477 1,718 5,759 77.0 22,431 13,061 9,370 41.8 89,750 14.6 0505 TELEPHONE 23,740 17,983 5,757 24.3 71,220 55,479 15,741 22.1 284,900 19.5 UTILITIES 325,504 526,264 200,760- 61.7- 938,379 1,101,458 163,079- 17.4- 3,906,150 28.2 PREPARED 10/25/12, 8:10:44 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 8 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 10,427 740- 7.6- 29,061 15,810 13,251 45.6 116,250 13.6 0602 VEHIC /EQUIP REPAIR MAINT 7,500 6,470 1,030 13.7 22,500 18,344 4,156 18.5 90,000 20.4 0603 GENERAL REPAIRS & MAINT 78,745 162,162 83,417- 105.9- 236,235 424,359 188,124- 79.6- 945,000 44.9 0604 OUTSIDE REPAIRS & MAINT. 164,667 193,386 28,719- 17.4- 493,878 294,037 199,841 40.5 1,976,150 14.9 0605 COMPUTER REPAIRS & MAINT 40,698 42,362 1,664- 4.1- 120,094 164,757 44,663- 37.2- 477,411 34.5 0606 REAL PROPERTY REPAIRS 3,333 3,313 20 .6 9,999 3,887 6,112 61.1 40,000 9.7 REPAIRS & MAINTENANCE 304,630 418,120 113,490- 37.3- 911,767 921,194 9,427- 1.0- 3,644,811 25.3 0701 ASH REMOVAL 13,333 10,723 2,610 19.6 39,999 29,684 10,315 25.8 160,000 18.6 0702 SLUDGE REMOVAL 833 0 833 100.0 2,499 0 2,499 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 6,155 511 7.7 19,998 11,751 8,247 41.2 80,000 14.7 0704 JANITORIAL & REFUSE REMOV 20,713 24,943 4,230- 20.4- 62,139 66,939 4,800- 7.7- 248,600 26.9 0705 SPOILS REMOVAL 2,500 23 2,477 99.1 7,500 23 7,477 99.7 30,000 .1 0706 HAZARDOUS WASTE DISPOSAL 932 2,499 1,567- 168.1- 40,796 58,301 17,505- 42.9- 511,200 11.4 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 44,977 44,343 634 1.4 172,931 166,698 6,233 3.6 1,039,800 16.0 0801 PROFESSIONAL SERVICES 14,232 38,315 24,083- 169.2- 42,696 42,709 13- .0 170,800 25.0 0802 LEGAL SERVICES -BOARD 5,166 11,907 6,741- 130.5- 15,498 17,029 1,531- 9.9- 62,000 27.5 ^ 0803 LEGAL SERVICES -STAFF 29,837 61,544 31,707- 106.3- 82,045 107,361 25,316- 30.9- 358,100 30.0 OU 0 PROFESSIONAL & LEGAL SERV 49,235 111,766 62,531- 127.0- 140,239 167,099 26,860- 19.2- 590,900 28.3 0901 OUTSIDE SAFETY SERVICES 8,307 0 8,307 100.0 20,971 10,711 10,260 48.9 84,200 12.7 0902 TECHNICAL SERVICES 228,147 198,271 29,876 13.1 674,441 523,705 150,736 22.3 2,737,920 19.1 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 0 3,166 100.0 54,748 51,486 3,262 6.0 309,750 16.6 0905 REPROGRAPHIC SERVICES 1,557 0 1,557 100.0 4,671 0 4,671 100.0 18,700 .0 0906 RECRUITMENT 8,166 13,490 5,324- 65.2- 24,498 51,023 26,525- 108.3- 98,000 52.1 OUTSIDE SERVICES 249,343 211,761 37,582 15.1 779,329 636,925 142,404 18.3 3,248,970 19.6 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 10,981 6,552 37.4 52,599 40,338 12,261 23.3 210,460 19.2 1102 GASOLINE, OIL & FUEL 21,454 14,129 7,325 34.1 64,362 31,232 33,130 51.5 257,450 12.1 1103 OPERATING SUPPLIES 96,846 85,111 11,735 12.1 293,038 277,487 15,551 5.3 1,175,900 23.6 1104 OPERATING FUEL 3,166 0 3,166 100.0 9,498 5,215 4,283 45.1 38,000 13.7 1105 LABORATORY SUPPLIES 12,166 17,612 5,446- 44.8- 36,498 36,768 270- .7- 146,000 25.2 1106 SAFETY SUPPLIES 11,894 5,079 6,815 57.3 35,248 19,896 15,352 43.6 142,995 13.9 1108 INVENTORY OVER /SHORT 0 20,722- 20,722 .0 0 19,489- 19,489 .0 0 .0 MATERIALS & SUPPLIES 163,059 112,190 50,869 31.2 491,243 391,447 99,796 20.3 1,970,805 19.9 1201 RENTS & LEASES 17,335 9,855 7,480 43.1 52,005 38,626 13,379 25.7 213,150 18.1 1202 PUBLIC AGENCY FEES 10,272 8,519 1,753 17.1 79,566 8,754 70,812 89.0 427,035 2.0 1203 PUBLIC INFORMATION 915 7,700 6,785- 741.5- 73,911 35,414 38,497 52.1 438,000 8.1 PREPARED 10/25/12, 8:10:44 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 9,624 0 9,624 100.0 44,550 .0 1205 TECH TRAIN, CONF & MEETS 27,390 19,093 8,297 30.3 82,670 56,550 26,120 31.6 334,170 16.9 1206 CERTIFICATION & LICENSES 1,625 632 993 61.1 4,875 2,772 2,103 43.1 19,541 14.2 1207 CLAIMS 424 0 424 100.0 1,272 0 1,272 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 2,736 1,027 1,709 62.5 8,208 1,475 6,733 82.0 33,948 4.3 1209 MILEAGE REIMBURSEMENTS 588 326 262 44.6 1,764 1,473 291 16.5 7,140 20.6 1210 PUBLIC NOTICES 486 1,289 803 - 165.2- 1,458 1,289 169 11.6 5,850 22.0 1211 OUTSIDE ORGANIZATION FEES 22,219 20,010 2,209 9.9 66,657 195,570 128,913- 193.4- 278,000 70.3 1212 EMPLOYEE MEMBERSHIPS 3,086 1,991 1,095 35.5 10,258 7,769 2,489 24.3 39,145 19.8 1213 MISCELLANEOUS 2,993 1,949 1,044 34.9 8,979 5,490 3,489 38.9 36,030 15.2 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 1.0 350,000 .0 1216 PROFESSIONAL EXP REIMB 4,925 0 4,925 100.0 14,775 3,000 11,775 79.7 65,115 4.6 OTHER EXPENSES 98,202 72,391 25,811 26.3 416,022 358,182 57,840 13.9 2,296,774 15.6 NET EXPENSES 5,125,707 5,300,668 174,961- 3.4- 20,124,181 19,336,992 787,189 3.9 68,306,464 28.3 TOTAL EXPENSE 5,125,707 5,300,668 174,961- 3.4- 20,124,181 19,336,992 787,189 3.9 68,306,464 28.3 0 PREPARED 10/25/12, 8:10:44 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 369,774 345,473 24,301 6.6 1,109,322 1,045,872 63,450 5.7 4,437,393 23.6 EMPLOYEE BENEFITS 660,344 685,543 25,199- 3.8- 5,733,032 5,677,196 55,836 1.0 11,991,592 47.3 CAPITALIZED ADM OVERHEAD 4,057- 2,495- 1,562- 38.5 12,171- 6,949- 5,222- 42.9 48,690- 14.3 DIRECTOR FEES & EXPENSES 13,496 9,422 4,074 30.2 40,488 30,204 10,284 25.4 161,960 18.6 UTILITIES 14,724 11,755 2,969 20.2 44,172 33,702 10,470 23.7 176,700 19.1 REPAIRS & MAINTENANCE 41,688 42,445 757- 1.8- 124,941 154,647 29,706- 23.8- 500,300 30.9 PROFESSIONAL & LEGAL SERV 36,230 92,635 56,405- 155.7- 107,890 133,498 25,608- 23.7- 434,800 30.7 OUTSIDE SERVICES 98,446 82,622 15,824 16.1 340,588 286,640 53,948 15.8 1,353,550 21.2 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 18,747 9,665- 28,412 151.6 58,658 15,035 43,623 74.4 238,725 6.3 OTHER EXPENSES 19,457 18,110 1,347 6.9 130,437 68,231 62,206 47.7 1,027,415 6.6 ADMINISTRATION 1,268,849 1,275,845 6,996- .6- 8,527,357 8,288,076 239,281 2.8 21,123,745 39.2 SALARIES & WAGES 450,148 429,988 20,160 4.5 1,350,444 1,291,605 58,839 4.4 5,401,830 23.9 EMPLOYEE BENEFITS 382,390 381,243 1,147 .3 1,147,170 1,117,199 29,971 2.6 4,588,990 24.3 CAPITALIZED ADM OVERHEAD 290,847- 270,572- 20,275- 7.0 872,541- 872,030- 511- .1 3,490,194- 25.0 UTILITIES 5,789 5,843 54- .9- 17,367 12,590 4,777 27.5 69,500 18.1 REPAIRS & MAINTENANCE 8,661 6,099 2,562 29.6 25,983 17,696 8,287 31.9 103,961 17.0 HAULING & DISPOSAL 1,765 4,754 2,989- 169.3- 43,295 63,140 19,845- 45.8- 521,200 12.1 PROFESSIONAL & LEGAL SERV 8,006 18,156 10,150- 126.8- 17,352 32,289 14,937- 86.1- 96,100 33.6 OUTSIDE SERVICES 28,881 44,676 15,795- 54.7- 76,643 114,144 37,501- 48.9- 446,600 /l 25.6 lV MATERIALS & SUPPLIES 16,077 11,710 4,367 27.2 48,231 39,544 8,687 18.0 193,010 20.5 OTHER EXPENSES 19,669 11,981 7,688 39.1 59,007 28,627 30,380 51.5 255,767 11.2 ENGINEERING 630,539 643,878 13,339- 2.1- 1,912,951 1,844,804 68,147 3.6 8,186,764 22.5 SALARIES & WAGES 394,424 376,365 18,059 4.6 1,183,272 1,140,643 42,629 3.6 4,733,212 24.1 EMPLOYEE BENEFITS 359,667 336,166 23,501 6.5 1,079,001 1,025,798 53,203 4.9 4,316,425 23.8 CAPITALIZED ADM OVERHEAD 9,013- 2,560- 6,453- 71.6 27,039- 7,641- 19,398- 71.7 108,164- 7.1 UTILITIES 10,582 11,471 889- 8.4- 31,746 24,722 7,024 22.1 127,000 19.5 REPAIRS & MAINTENANCE 59,501 30,421 29,080 48.9 178,503 104,053 74,450 41.7 714,050 14.6 HAULING & DISPOSAL 7,524 7,819 295- 3.9- 22,572 18,998 3,574 15.8 90,300 21.0 PROFESSIONAL & LEGAL SERV 833 277 556 66.7 2,499 415 2,084 83.4 10,000 4.2 OUTSIDE SERVICES 8,019 9,601 1,582- 19.7- 24,057 22,591 1,466 6.1 96,270 23.5 MATERIALS & SUPPLIES 59,475 45,647 13,828 23.3 178,074 148,968 29,106 16.3 713,770 20.9 OTHER EXPENSES 16,770 7,572 9,198 54.8 50,310 36,723 13,587 27.0 212,582 17.3 COLLECTION SYSTEM OPS. 907,782 822,779 65,003 9.4 2,722,995 2,515,270 207,725 7.6 10,905,445 23.1 SALARIES & WAGES 705,596 658,506 47,090 6.7 2,116,788 2,007,272 109,516 5.2 8,467,317 23.7 EMPLOYEE BENEFITS 611,656 582,239 29,417 4.8 1,834,968 1,698,829 136,139 7.4 7,340,378 23.1 CAPITALIZED ADM OVERHEAD 8,613- 6,396- 2,217- 25.7 25,839- 38,614- 12,775 49.4- 103,389- 37.3 CHEMICALS 98,414 130,859 32,445- 33.0- 295,242 174,541 120,701 40.9 1,181,000 14.8 UTILITIES 251,039 459,829 208,790- 83.2- 753,117 932,959 179,842- 23.9- 3,012,500 31.0 REPAIRS & MAINTENANCE 174,197 315,851 141,654- 81.3- 520,591 586,801 66,210- 12.7- 2,079,500 28.2 HAULING & DISPOSAL 34,163 30,174 3,989 11.7 102,489 79,772 22,717 22.2 410,000 19.5 PROFESSIONAL & LEGAL SERV 4,166 698 3,468 83.2 12,498 897 11,601 92.8 50,000 1.8 OUTSIDE SERVICES 107,802 73,962 33,840 31.4 323,406 183,569 139,837 43.2 1,293,700 14.2 MATERIALS & SUPPLIES 65,044 62,626 2,418 3.7 195,132 175,967 19,165 9.8 780,700 22.5 OTHER EXPENSES 38,997 31,996 7,001 18.0 166,341 219,978 53,637- 32.2- 761,271 28.9 PREPARED 10/25/12, 8:10:44 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 9/30/2012 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,082,461 2,340,344 257,883- 12.4- 6,294,733 6,021,971 272,762 4.3 25,272,977 23.8 SALARIES & WAGES 70,981 66,594 4,387 6.2 212,943 202,023 10,920 5.1 851,794 23.7 EMPLOYEE BENEFITS 53,527 54,281 754- 1.4- 160,581 162,345 1,764- 1.1- 642,363 25.3 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 1,389- 0 1,389 -100.0 5,563- .0 CHEMICALS 33,333 29,177 4,156 12.5 99,999 95,696 4,303 4.3 400,000 23.9 UTILITIES 43,370 37,366 6,004 13.8 91,977 97,485 5,508- 6.0- 520,450 18.7 REPAIRS & MAINTENANCE 20,583 23,304 2,721- 13.2- 61,749 57,997 3,752 6.1 247,000 23.5 HAULING & DISPOSAL 1,525 1,596 71- 4.7- 4,575 4,788 213- 4.7- 18,300 26.2 OUTSIDE SERVICES 6,195 900 5,295 85.5 14,635 29,981 15,346- 104.9- 58,850 50.9 MATERIALS & SUPPLIES 3,716 1,872 1,844 49.6 11,148 11,933 785- 7.0- 44,600 26.8 OTHER EXPENSES 3,309 2,732 577 17.4 9,927 4,623 5,304 53.4 39,739 11.6 PUMP STATIONS 236,076 217,822 18,254 7.7 666,145 666,871 726- . 1 - 2,817,533 23.7 FUND TOTALS 5,125,707 5,300,668 174,961- 3.4- 20,124,181 19,336,992 787,189 3.9 68,306,464 28.3 o/ PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------ -------- ---------- --- --- - - - - -- 0101 SALARIES & WAGES- MGMNT. 73,127 71,750 0102 SALARIES & WAGES -NON MGMT 274,260 248,298 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 22,249 0105 OVERTIME 7,220 3,176 0110 SALARY VACANCY 9,833- 0 SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 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 0213 OPEB CONTRIBUTION EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF 369, 774 1,752 7,500 4, 976 415,805 205, 638 19,917 39,541 928 5, 953 0 41, 666- 0 660,344 4,057 - 4,057- 5,027 3,833 4, 636 13,496 6, 250 916 333 7,225 345,473 1,690 7,719 4,580 431,510 178,611 17,502 37,301 836 5,794 0 0 0 685,543 2,495- 2,495- 4,625 170 4, 627 9,422 8,168 818 632 2,137 14,724 11,755 416 3 5,898 94 32,041 39,035 3,333 3,313 41,688 42,445 14,232 38,315 5,166 11,907 16,832 42,413 1,377 1.9 25, 962 9.5 2,.751 11.0 4,044 56.0 9,833 -100.0 24,301 6.6 62 3.5 219- 2.9- 396 8.0 15,705- 3.8- 27,027 13.1 2,415 12.1 2,240 5.7 92 9.9 159 2.7 0 .0 41,666 -100.0 0 .0 25,199- 3.8- 1,562- 38.5 1,562- 38.5 402 8.0 3,663 95.6 9 .2 4,074 30.2 1,918- 30.7- 98 10.7 299- 89.8- 5,088 70.4 2,969 20.2 413 99.3 5,804 98.4 6,994- 21.8- 20 .6 757- 1.8- 24,083-169.2 - 6,741-130.5 - 25,581-152.0- 219,381 822,780 75,000 21, 660 29,499- 1,109,322 5, 256 7,500 14,928 1,247,415 616,914 59, 751 118, 623 2,784 17,859 0 124,998- 3,767,000 200,395 766, 826 67,953 10, 698 0 1,045,872 5,303 7,719 13,938 1,163,642 537,179 53,392 111,741 2,497 17,094 2,309- 0 3,767,000 5,733,032 5,677,196 12,171- 6,949- 12,171- 6,949- 15,081 12,960 11,499 3,376 13,908 13,868 40,488 30,204 18,750 15,028 2,748 1,634 999 1,337 21,675 15,703 44,172 33,702 1,248 17,571 96, 123 9,999 124,941 42, 696 15,498 49, 696 3 800 149,957 3,887 154, 647 42,709 17,029 73,760 18,986 8.7 55,954 6.8 7,047 9.4 10,962 50.6 29,499 -100.0 63,450 5.7 47- .9- 219- 2.9- 990 6.6 83,773 6.7 79,735 12.9 6,359 10.6 6,882 5.8 287 10.3 765 4.3 2,309 .0 124,998 -100.0 0 .0 55,836 1.0 5,222- 42.9 5,222- 42.9 2,121 14.1 8,123 70.6 40 .3 10,284 25.4 3,722 19.9 1,114 40.5 338- 33.8- 5,972 27.6 10,470 23.7 1,245 99.8 16,771 95.4 53,834- 56.0- 6,112 61.1 29,706- 23.8- 13- .0 1,531- 9.9- 24,064- 48.4- 877,552 22.8 3,291,161 23.3 300,000 22.7 86,680 12.3 118,000- .0 4,437,393 23.6 21,068 25.2 30,000 25.7 59,784 23.3 4,989,737 23.3 2,467,722 21.8 239,084 22.3 474,533 23.5 11,173 22.3 71,491 23.9 360,000 .6- 500,000- 0 3,767,000 100.0 11,991,592 47.3 48,690- 14.3 48,690- 14.3 60,325 21.5 46,000 7.3 55,635 24.9 161,960 18.6 75,000 20.0 11,000 14.9 4,000 33.4 86,700 18.1 176,700 19.1 5,000 .1 70,800 1.1 384,500 39.0 40,000 9.7 500,300 30.9 170,800 25.0 62,000 27.5 202,000 36.5 PREPARED 10/25/12, 8:11 :06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 36,230 92,635 56,405- 155.7- 107,890 133,498 25,608- 23.7- 434,800 30.7 0901 OUTSIDE SAFETY SERVICES 4,583 0 4,583 100.0 13,749 7,594 6,155 44.8 55,000 13.8 0902 TECHNICAL SERVICES 84,197 69,132 15,065 17.9 252,591 182,041 70,550 27.9 1,010,400 18.0 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 46,000 45,982 18 .0 174,750 26.3 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 3,750 0 3,750 100.0 15,000 .0 0906 RECRUITMENT 8,166 13,490 5,324- 65.2- 24,498 51,023 26,525- 108.3- 98,000 52.1 OUTSIDE SERVICES 98,446 82,622 15,824 16.1 340,588 286,640 53,948 15.8 1,353,550 21.2 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 6,667 3,580 34.9 30,741 18,698 12,043 39.2 123,000 15.2 1103 OPERATING SUPPLIES 4,653 1,499 3,154 67.8 16,459 9,283 7,176 43.6 69,450 13.4 1106 SAFETY SUPPLIES 3,847 2,891 956 24.9 11,458 6,543 4,915 42.9 46,275 14.1 1108 INVENTORY OVER /SHORT 0 20,722- 20,722 .0 0 19,489- 19,489 .0 0 .0 MATERIALS & SUPPLIES 18,747 9,665- 28,412 151.6 58,658 15,035 43,623 74.4 238,725 6.3 1201 RENTS & LEASES 2,548 795 1,753 68.8 7,644 2,377 5,267 68.9 35,600 6.7 1202 PUBLIC AGENCY FEES 208 654 446 - 214.4- 624 654 30- 4.8- 2,500 26.2 1203 PUBLIC INFORMATION 0 7,700 7,700- .0 71,166 35,360 35,806 50.3 427,000 8.3 1204 TUITION REIMBURSEMENT 915 0 915 100.0 2,745 0 2,745 100.0 11,000 .0 1205 TECH TRAIN, CONF & MEETS 6,969 5,750 1,219 17.5 20,907 17,962 2,945 14.1 86,450 20.8 1206 CERTIFICATION & LICENSES 149 0 149 100.0 447 0 447 100.0 1,800 .0 1207 CLAIMS 416 0 416 100.0 1,248 0 1,248 100.0 5,000 .0 1208 SUBSCRIPTION /PUBLICATION 563 782 219 - -38.9- 1,689 782 907 53.7 7,785 10.0 1209 MILEAGE REIMBURSEMENTS 335 0 335 100.0 1,005 659 346 34.4 4,050 16.3 1210 PUBLIC NOTICES 62 117 55- 88.7- 186 117 69 37.1 750 15.6 1211 OUTSIDE ORGANIZATION FEES 2,433 1,000 1,433 58.9 7,299 2,938 4,361 59.7 29,200 10.1 1212 EMPLOYEE MEMBERSHIPS 557 190 367 65.9 2,671 1,320 1,351 50.6 8,715 15.1 1213 MISCELLANEOUS 1,335 1,122 213 16.0 3,905 3,062 843 21.6 15,950 19.2 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 350,000 .0 1216 PROFESSIONAL EXP REIMB 2,967 0 2,967 100.0 8,901 3,000 5,901 66.3 41,615 7.2 OTHER EXPENSES 19,457 18,110 1,347 6.9 130,437 68,231 62,206 47.7 1,027,415 6.6 DEPARTMENT NET EXPENSES 1,268,849 1,275,845 6,996- .6- 8,527,357 8,288,076 239,281 2.8 21,123,745 39.2 PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 74,373 0 74,373 100.0 297,497 .0 0102 SALARIES & WAGES -NON MGMT 434,191 428,008 6,183 1.4 1,302,573 1,278,341 24,232 1.9 5,210,333 24.5 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 4,915 1,980 2,935 59.7 14,745 13,264 1,481 10.0 59,000 22.5 0110 SALARY VACANCY 13,749 - 0 13,749 -100.0 41,247- 0 41,247 -100.0 165,000- .0 SALARIES & WAGES 450,148 429,988 20,160 4.5 1,350,444 1,291,605 58,839 4.4 5,401,830 23.9 0201 WORKERS' COMPENSATION INS 5,841 5,561 280 4.8 17,523 16,493 1,030 5.9 70,133 23.5 0203 FEDERAL MEDICARE TAX 6,275 5,852 423 6.7 18,825 17,453 1,372 7.3 75,346 23.2 0204 MEDICAL & HEALTH INSUR 87,930 95,234 7,304- 8.3- 263,790 278,707 14,917- 5.7- 1,055,206 26.4 0205 RETIREMENT CONTRIBUTION 259,806 237,559 22,247 8.6 779,418 694,193 85,225 10.9 3,117,716 22.3 0206 DEFERRED COMP. CONTRIB 25,962 24,346 1,616 6.2 77,886 72,860 5,026 6.5 311,582 23.4 0207 DENTAL INSURANCE 8,916 9,459 543- 6.1- 26,748 28,163 1,415- 5.3- 107,024 26.3 0208 LONG -TERM DISABILITY INS 1,373 1,259 114 8.3 4,119 3,656 463 11.2 16,495 22.2 0209 LIFE INSURANCE 2,203 1,973 230 10.4 6,609 5,674 935 14.1 26,488 21.4 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 47,748- 0 47,748 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 381,243 1,147 .3 1,147,170 1,117,199 29,971 2.6 4,588,990 24.3(o 0250 CAPITALIZED ADM OVERHEAD 290,847- 270,572- 20,275- 7.0 872,541- 872,030- 511- .1 3,490,194- 25.0 CAPITALIZED ADM OVERHEAD 290,847- 270,572- 20,275- 7.0 872,541- 872,030- 511- .1 3,490,194- 25.0 0501 ELECTRICAL 1,199 741 458 38.2 3,597 1,476 2,121 59.0 14,400 10.3 0502 NATURAL GAS 125 15 110 88.0 375 32 343 91.5 1,500 2.1 0504 WATER 166 311 145- 87.3- 498 656 158- 31.7- 2,000 32.8 0505 TELEPHONE 9,299 4,776 477- 11.1- 12,897 10,426 2,471 19.2 51,600 20.2 UTILITIES 5,789 5,843 54- .9- 17,367 12,590 4,777 27.5 69,500 18.1 0604 OUTSIDE REPAIRS & MAINT. 4,336 6,099 1,763- 40.7- 13,008 8,035 4,973 38.2 52,050 15.4 0605 COMPUTER REPAIRS & MAINT 4,325 0 4,325 100.0 12,975 9,661 3,314 25.5 51,911 18.6 REPAIRS & MAINTENANCE 8,661 6,099 2,562 29.6 25,983 17,696 8,287 31.9 103,961 17.0 0704 JANITORIAL & REFUSE REMOV 1,749 2,255 506- 28.9- 5,247 5,014 233 4.4 21,000 23.9 0706 HAZARDOUS WASTE DISPOSAL 16 2,499 2,483 - 518.8- 38,048 58,126 20,078- 52.8- 500,200 11.6 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 1,765 4,754 2,989- 169.3- 43,295 63,140 19,845- 45.8- 521,200 12.1 0803 LEGAL SERVICES -STAFF 8,006 18,156 10,150- 126.8- 17,352 32,289 14,937- 86.1- 96,100 33.6 PROFESSIONAL & LEGAL SERV 8,006 18,156 10,150- 126.8- 17,352 32,289 14,937- 86.1- 96,100 33.6 0902 TECHNICAL SERVICES 26,165 44,676 18,511- 70.7- 68,495 109,529 41,034- 59.9- 314,000 34.9 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 7,500 4,615 2,885 38.5 130,000 3.6 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 648 0 648 100.0 2,600 .0 PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 28,881 44,676 15,795- 54.7- 76,643 114,144 37,501- 48.9- 446,600 25.6 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 2,478 2,184 46.8 13,986 14,146 160- 1.1- 55,960 25.3 1103 OPERATING SUPPLIES 9,769 8,545 1,224 12.5 29,307 21,393 7,914 27.0 117,250 18.2 1106 SAFETY SUPPLIES 1,646 687 959 58.3 4,938 4,005 933 18.9 19,800 20.2 MATERIALS & SUPPLIES 16,077 11,710 4,367 27.2 48,231 39,544 8,687 18.0 193,010 20.5 1201 RENTS & LEASES 657 598 59 9.0 1,971 598 1,373 69.7 7,900 7.6 1202 PUBLIC AGENCY FEES 416 0 416 100.0 1,248 0 1,248 100.0 5,000 .0 1203 PUBLIC INFORMATION 915 0 915 100.0 2,745 54 2,691 98.0 11,000 .5 1204 TUITION REIMBURSEMENT 1,065 0 1,065 100.0 3,195 0 3,195 100.0 18,800 .0 1205 TECH TRAIN, CONF & MEETS 11,127 7,845 3,282 29.5 33,381 17,819 15,562 46.6 135,660 13.1 1206 CERTIFICATION & LICENSES 257 115 142 55.3 771 247 524 68.0 3,095 8.0 1208 SUBSCRIPTION /PUBLICATION 1,706 245 1,461 85.6 5,118 245 4,873 95.2 20,513 1.2 1209 MILEAGE REIMBURSEMENTS 121 0 121 100.0 363 277 86 23.7 1,490 18.6 1210 PUBLIC NOTICES 424 1,172 748- 176.4- 1,272 1,172 100 7.9 5,100 23.0 1211 OUTSIDE ORGANIZATION FEES 662 0 662 100.0 1,986 5,022 3,036- 152.9- 19,300 26.0 1212 EMPLOYEE MEMBERSHIPS 931 1,490 559- 60.0- 2,793 2,013 780 27.9 11,209 18.0 1213 MISCELLANEOUS 930 516 414 44.5 2,790 1,180 1,610 57.7 11,200 10.5 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 1,374 0 1,374 100.0 5,500 .0 OTHER EXPENSES 19,669 11,981 7,688 39.1 59,007 28,627 30,380 51.5 255,767 11.2 DEPARTMENT NET EXPENSES 630,539 643,878 13,339- 2.1- 1,912,951 1,844,804 68,147 3.6 8,186,764 22.5 PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE 8 BUDGET ACTUAL VARIANCE % BUDGET $ --------------------------------------------------------------------------------------------------------- ---- ---------------- -- - - - -- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES - NON, "MGMT 0103 SALARIES & WAGES COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 16,363 16,363 0 .0 49,089 49,090 1- .0 196,361 25.0 365,018 335,624 29,394 8.1 1,095,054 1,014,553 80,501 7.4 4,380,275 23.2 0 0 0 .0 0 0 0 .0 0 .0 18,959 19,350 391- 2.1- 56,877 63,925 7,048- 12.4- 227,576 28.1 5,500 5,028 472 8.6 16,500 13,075 3,425 20.8 66,000 19.8 11,416- 0 11,416 -100.0 34,248- 0 34,248 -100.0 137,000- .0 394,424 376,365 18,059 4.6 1,183,272 1,140,643 42,629 3.6 4,733,212 24.1 11,626 11,024 602 5.2 34,878 33,812 1,066 3.1 139,577 24.2 5,298 5,081 217 4.1 15,894 15,708 186 1.2 63,624 24.7 94,843 87,796 7,047 7.4 284,529 274,180 10,349 3.6 1,138,181 24.1 227,497 198,720 28,777 12.6 682,491 600,216 82,275 12.1 2,730,011 22.0 23,640 21,483 2,157 9.1 70,920 66,818 4,102 5.8 283,731 23.5 8,604 9,181 577- 6.7- 25,812 26,520 708- 2.7- 103,298 25.7 1,261 1,132 129 10.2 3,783 3,362 421 11.1 15,179 22.1 1,898 1,749 149 7.9 5,694 5,182 512 9.0 22,824 22.7 15,000- 359,667 0 336,166 15,000 -100.0 23,501 6.5 45,000- 1,079,001 0 1,025,798 45,000- 53,203 100.0 4.9 180,000- 4,316,425 .0 23.8 9,013- 2,560- 6,453- 71.6 27,039- 7,641- 19,398- 71.7 108,164- 7.1 9,013- 2,560- 6,453- 71.6 27,039- 7,641- 19,398- 71.7 108,164- 7.1 4,666 6,334 1,668- 35.7- 13,998 12,973 1,025 7.3 56,000 23.2 1,500 366 1,134 75.6 4,500 659 3,841 85.4 18,000 3.7 666 0 666 100.0 1,998 857 1,141 57.1 8,000 10.7 3,750 4,771 1,021- 27.2- 11,250 10,233 1,017 9.0 45,000 22.7 10,582 11,471 889- 8.4- 31,746 24,722 7,024 22.1 127,000 19.5 9,687 10,427 740- 7.6- 29,061 15,810 13,251 45.6 116,250 13.6 7,500 6,470 1,030 13.7 22,500 18,344 4,156 18.5 90,000 20.4 250 0 250 100.0 750 0 750 100.0 3,000 .0 42,064 13,524 28,540 67.8 126,192 69,899 56,293 44.6 504,800 13.8 59,501 30,421 29,080 48.9 178,503 104,053 74,450 41.7 714,050 14.6 5,024 7,796 2,772- 55.2- 15,072 18,975 3,903- 25.9- 60,300 31.5 2,500 23 2,477 99.1 7,500 23 7,477 99.7 30,000 .1 7,524 7,819 295- 3.9- 22,572 18,998 3,574 15.8 90,300 21.0 833 277 556 66.7 2,499 415 2,084 83.4 10,000 4.2 833 277 556 66.7 2,499 415 2,084 83.4 10,000 4.2 333 0 333 100.0 999 0 999 100.0 4,000 .0 7,678 9,601 1,923- 25.0- 23,034 22,591 443 1.9 92,170 24.5 PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 24 0 24 100.0 100 .0 OUTSIDE SERVICES 8,019 9,601 1,582- 19.7- 24,057 22,591 1,466 6.1 96,270 23.5 1101 OFFICE EQUIPMENT /SUPPLIES 874 149 725 83.0 2,622 349- 2,971 113.3 10,500 3.3- 1102 GASOLINE, OIL & FUEL 21,454 14,129 7,325 34.1 64,362 31,232 33,130 51.5 257,450 12.1 1103 OPERATING SUPPLIES 33,713 30,826 2,887 8.6 101,139 115,235 14,096- 13.9- 404,600 28.5 1106 SAFETY SUPPLIES 3,434 543 2,891 84.2 9,951 2,850 7,101 71.4 41,220 6.9 MATERIALS & SUPPLIES 59,475 45,647 13,828 23.3 178,074 148,968 29,106 16.3 713,770 20.9 1201 RENTS & LEASES 9,801 4,400 5,401 55.1 29,403 24,297 5,106 17.4 117,650 20.7 1202 PUBLIC AGENCY FEES 1,750 898 852 48.7 5,250 1,133 4,117 78.4 32,250 3.5 1204 TUITION REIMBURSEMENT 166 0 166 100.0 498 0 498 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 1,238 2,209 64.1 10,341 5,871 4,470 43.2 41,370 14.2 1206 CERTIFICATION & LICENSES 406 272 134 33.0 1,218 1,237 19- 1.6- 4,883 25.3 1207 CLAIMS 8 0 8 100.0 24 0 24 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 174 0 174 100.0 700 .0 1209 MILEAGE REIMBURSEMENTS 75 326 251- 334.7- 225 537 312 - 138.7- 900 59.7 1212 EMPLOYEE MEMBERSHIPS 601 132 469 78.0 1,803 2,405 602- 33.4- 7,229 33.3 / 1213 MISCELLANEOUS 208 306 98- 47.1- 624 1,243 619- 99.2- 2,500 49.7 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 750 0 750 100.0 3,000 .0 OTHER EXPENSES 16,770 7,572 9,198 54.8 50,310 36,723 13,587 27.0 212,582 17.3 DEPARTMENT NET EXPENSES 907,782 822,779 85,003 9.4 2,722,995 2,515,270 207,725 7.6 10,905,445 23.1 PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ---------------------------------------------------------------------------------------------------------------------- ---- ---- -- ---- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 COMP ABS- ACCRUAL PAYMENTS 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 COMPENSATION CON 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 98,414 30,249 171, 666 39, 583 5,000 4,541 251,039 74, 996 94,869 4,332 174,197 13,333 833 23,623 4,133 14.9 83,268 71,369 11,899 14.3 333,083 21.4 582,320 75,194 11.4 1,972,542 1,793,914 178,628 9.1 7,890,227 22.7 11,426 11,426- .0 0 12,401 12,401- .0 0 .0 37,990 2,120- 5.9- 107,610 120,634 13,024- 12.1- 430,509 28.0 3,147 1,892 37.5 15,117 8,954 6,163 40.8 60,498 14.8 0 20,583 -100.0 61,749- 0 61,749 -100.0 247,000- .0 658,506 47,090 6.7 2,116,788 2,007,272 109,516 5.2 8,467,317 23.7 18,048 1,348 6.9 58,188 53,203 4,985 8.6 232,800 22.9 9,099 817 8.2 29,748 28,535 1,213 4.1 119,039 24.0 137,125 11,068 7.5 444,579 405,110 39,469 8.9 1,778,374 22.8 360,831 38,805 9.7 1,198,908 1,040,783 158,125 13.2 4,795,708 21.7 39,616 1,446 3.5 123,186 115,276 7,910 6.4 492,817 23.4 12,761 792 5.8 40,659 37,918 2,741 6.7 162,696 23.3 1,845 247 11.8 6,276 5,474 802 12.8 25,171 21.7 2,914 394 11.9 9,924 12,530 2,606- 26.3- 39,773 31.5 0 0 .0 0 0 0 .0 0 .0 0 25,500 -100.0 76,500- 0 76,500 -100.0 306,000- 0 582,239 29,417 4.8 1,834,968 1,698,829 136,139 7.4 7,340,378 23.1 /F 6,396- 2,217- 25.7 25,839- 38,614- 12,775 49.4- 103,389- 37.3 6,396- 2,217- 25.7 25,839- 38,614- 12,775 49.4- 103,389- 37.3 40,117 22,951- 133.7- 51,498 60,193 8,695- 16.9- 206,000 29.2 66,781 26,365- 65.2- 121,248 66,781 54,467 44.9 485,000 13.8 154 4,679 96.8 14,499 154 14,345 98.9 58,000 .3 12,195 1,862- 18.0- 30,999 12,195 18,804 60.7 124,000 9.8 11,612 14,054 54.8 76,998 35,218 41,780 54.3 308,000 11.4 130,859 32,445- 33.0- 295,242 174,541 120,701 40.9 1,181,000 14.8 247,655 217,406 - 718.7- 90,747 499,371 408,624- 450.3- 363,000 137.6 165,885 5,781 3.4 514,998 330,448 184,550 35.8 2,060,000 16.0 42,173 2,590- 6.5- 118,749 86,153 32,596 27.4 475,000 18.1 0 5,000 100.0 15,000 6,979 8,021 53.5 60,000 11.6 4,116 425 9.4 13,623 10,008 3,615 26.5 54,500 18.4 459,829 208,790- 83.2- 753,117 932,959 179,842- 23.9- 3,012,500 31.0 147,798 72,802- 97.1- 224,988 380,156 155,168- 69.0- 900,000 42.2 164,726 69,857- 73.6- 284,607 201,506 83,101 29.2 1,138,500 17.7 3,327 1,005 23.2 10,996 5,139 5,857 53.3 41,000 12.5 315,851 141,654- 81.3- 520,591 586,801 66,210- 12.7- 2,079,500 28.2 10,723 2,610 19.6 39,999 29,684 10,315 25.8 160,000 18.6 0 833 100.0 2,499 0 2,499 100.0 10,000 .0 PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 8. 0703 GRIT REMOVAL 6,666 6,155 511 7.7 19,998 11,751 8,247 41.2 80,000 14.7 0704 JANITORIAL & REFUSE REMOV 12,415 13,296 881- 7.1- 37,245 38,162 917- 2.5- 149,000 25.6 0706 HAZARDOUS WASTE DISPOSAL 916 0 916 100.0 2,748 175 2,573 93.6 11,000 1.6 HAULING & DISPOSAL 34,163 30,174 3,989 11.7 102,489 79,772 22,717 22.2 410,000 19.5 0803 LEGAL SERVICES -STAFF 4,166 698 3,468 83.2 12,498 897 11,601 92.8 50,000 1.8 PROFESSIONAL & LEGAL SERV 4,166 698 3,468 83.2 12,498 897 11,601 92.8 50,000 1.8 0901 OUTSIDE SAFETY SERVICES 1,416 0 1,416 100.0 4,248 0 4,248 100.0 17,000 .0 0902 TECHNICAL SERVICES 105,887 73,962 31,925 30.2 317,661 182,680 134,981 42.5 1,270,700 14.4 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 1,248 889 359 28.8 5,000 17.8 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 249 0 249 100.0 1,000 .0 OUTSIDE SERVICES 107,802 73,962 33,840 31.4 323,406 183,569 139,837 43.2 1,293,700 14.2 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 1,687 63 3.6 5,250 7,843 2,593- 49.4- 21,000 37.3 1103 OPERATING SUPPLIES 46,911 42,475 4,436 9.5 140,733 125,419 15,314 10.9 563,000 22.3 1104 OPERATING FUEL 1,666 0 1,666 100.0 4,998 0 4,998 100.0 20,000 .0 1105 LABORATORY SUPPLIES 12,166 17,612 5,446- 44.8- 36,498 36,768 270- .7- 146,000 25.2 1106 SAFETY SUPPLIES 2,551 852 1,699 66.6 7,653 5,937 1,716 22.4 30,700 19.3 MATERIALS & SUPPLIES 65,044 62,626 2,418 3.7 195,132 175,967 19,165 9.8 780,700 22.5 1201 RENTS & LEASES 4,121 4,062 59 1.4 12,363 11,354 1,009 8.2 49,500 22.9 1202 PUBLIC AGENCY FEES 6,266 6,887 621- 9.9- 67,548 6,887 60,661 89.8 367,700 1.9 1204 TUITION REIMBURSEMENT 833 0 833 100.0 2,499 0 2,499 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 4,848 1,792 3,056 63.0 15,044 10,933 4,111 27.3 58,700 18.6 1206 CERTIFICATION & LICENSES 725 245 480 66.2 2,175 1,158 1,017 46.8 8,703 13.3 1208 SUBSCRIPTION /PUBLICATION 393 0 393 100.0 1,179 448 731 62.0 4,750 9.4 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 123 0 123 100.0 500 .0 1211 OUTSIDE ORGANIZATION FEES 19,124 19,010 114 .6 57,372 187,610 130,238 - 227.0- 229,500 81.7 1212 EMPLOYEE MEMBERSHIPS 901 0 901 100.0 2,703 1,588 1,115 41.3 10,838 14.7 1213 MISCELLANEOUS 495 0 495 100.0 1,585 0 1,585 100.0 6,080 .0 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 3,750 0 3,750 100.0 15,000 .0 OTHER EXPENSES 38,997 31,996 7,001 18.0 166,341 219,978 53,637- 32.2- 761,271 28.9 DEPARTMENT NET EXPENSES 2,082,461 2,340,344 257,883- 12.4- 6,294,733 6,021,971 272,762 4.3 25,272,977 23.8 PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - --- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 62,188 53,544 8,644 13.9 186,564 171,069 15,495 8.3 746,267 22.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 4,076 1,783- 77.8- 6,879 8,174 1,295- 18.8- 27,527 29.7 0106 STANDBY PAID 8,333 8,974 641- 7.7- 24,999 22,780 2,219 8.9 100,000 22.8 0110 SALARY VACANCY 1,833- 0 1,833 -100.0 5,499- 0 5,499 -100.0 22,000- .0 SALARIES & WAGES 70,981 66,594 4,387 6.2 212,943 202,023 10,920 5.1 851,794 23.7 0201 WORKERS' COMPENSATION INS 2,096 1,947 149 7.1 6,288 6,135 153 2.4 25,156 24.4 0203 FEDERAL MEDICARE TAX 926 926 0 .0 2,778 2,902 124- 4.5- 11,112 26.1 0204 MEDICAL & HEALTH INSUR 10,998 10,168 830 7.5 32,994 30,505 2,489 7.5 131,977 23.1 0205 RETIREMENT CONTRIBUTION 36,453 35,888 565 1.5 109,359 106,810 2,549 2.3 437,443 24.4 0206 DEFERRED COMP. CONTRIB 3,751 3,941 190- 5.1- 11,253 11,760 507- 4.5- 45,018 26.1 0207 DENTAL INSURANCE 1,068 983 85 8.0 3,204 2,949 255 8.0 12,820 23.0 0208 LONG -TERM DISABILITY INS 205 180 25 12.2 615 541 74 12.0 2,471 21.9 0209 LIFE INSURANCE 280 248 32 11.4 840 743 97 11.5 3,366 22.1 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 6,750- 0 6,750 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 54,281 754- 1.4- 160,581 162,345 1,764- 1.1- 642,363 25.3 20 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 1,389- 0 1,389 -100.0 5,563- .0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 1,389- 0 1,389 -100.0 5,563- .0 0406 OTHER CHEMICALS 33,333 29,177 4,156 12.5 99,999 95,696 4,303 4.3 400,000 23.9 CHEMICALS 33,333 29,177 4,156 12.5 99,999 95,696 4,303 4.3 400,000 23.9 0501 ELECTRICAL 38,133 34,408 3,725 9.8 76,266 85,144 8,878- 11.6- 457,600 18.6 0504 WATER 1,312 775 537 40.9 3,936 3,232 704 17.9 15,750 20.5 0505 TELEPHONE 3,925 2,183 1,742 44.4 11,775 9,109 2,666 22.6 47,100 19.3 UTILITIES 43,370 37,366 6,004 13.8 91,977 97,485 5,508- 6.0- 520,450 18.7 0603 GENERAL REPAIRS & MAINT 3,083 14,361 11,278- 365.8- 9,249 44,200 34,951- 377.9- 37,000 119.5 0604 OUTSIDE REPAIRS & MAINT. 17,500 8,943 8,557 48.9 52,500 13,797 38,703 73.7 210,000 6.6 REPAIRS & MAINTENANCE 20,583 23,304 2,721- 13.2- 61,749 57,997 3,752 6.1 247,000 23.5 0704 JANITORIAL & REFUSE REMOV 1,525 1,596 71- 4.7- 4,575 4,788 213- 4.7- 18,300 26.2 HAULING & DISPOSAL 1,525 1,596 71- 4.7- 4,575 4,788 213- 4.7- 18,300 26.2 0901 OUTSIDE SAFETY SERVICES 1,975 0 1,975 100.0 1,975 3,117 1,142- 57.8- 8,200 38.0 0902 TECHNICAL SERVICES 4,220 900 3,320 78.7 12,660 26,864 14,204- 112.2- 50,650 53.0 OUTSIDE SERVICES 6,195 900 5,295 85.5 14,635 29,981 15,346- 104.9- 58,850 50.9 1103 OPERATING SUPPLIES 1,800 1,766 34 1.9 5,400 6,157 757- 14.0- 21,600 28.5 PREPARED 10/25/12, 8:11:06 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -- ------ - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1104 OPERATING FUEL 1,500 0 1,500 100.0 4,500 5,215 715- 15.9- 18,000 29.0 1106 SAFETY SUPPLIES 416 106 310 74.5 1,248 561 687 55.0 5,000 11.2 MATERIALS & SUPPLIES 3,716 1,872 1,844 49.6 11,148 11,933 785- 7.0- 44,600 26.8 1201 RENTS & LEASES 208 0 208 100.0 624 0 624 100.0 2,500 .0 1202 PUBLIC AGENCY FEES 1,632 80 1,552 95.1 4,896 80 4,816 98.4 19,585 .4 1204 TUITION REIMBURSEMENT 229 0 229 100.0 687 0 687 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 2,468 1,469 - 147.0- 2,997 3,965 968- 32.3- 11,990 33.1 1206 CERTIFICATION & LICENSES 88 0 88 100.0 264 130 134 50.8 1,060 12.3 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 48 0 48 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 48 0 48 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 96 179 83- 86.5- 288 443 155- 53.8- 1,154 38.4 1213 MISCELLANEOUS 25 5 20 80.0 75 5 70 93.3 300 1.7 OTHER EXPENSES 3,309 2,732 577 17.4 9,927 4,623 5,304 53.4 39,739 11.6 DEPARTMENT NET EXPENSES 236,076 217,822 18,254 7.7 666,145 666,871 726- .1- 2,817,533 23.7 D PREPARED 10/25/12, 8:10:45 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 111,736 30,301 21.3 426,111 320,854 105,257 24.7 1,704,493 18.8 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,647,794 145,377 8.1 5,379,513 5,024,703 354,810 6.6 21,518,263 23.4 0103 SALARIES & WAGES -COMP ABS 25,000 33,675 8,675- 34.7- 75,000 80,354 5,354- 7.1- 300,000 26.8 0105 OVERTIME 69,257 62,353 6,904 10.0 207,771 216,695 8,924- 4.3- 831,292 26.1 0106 STANDBY PAID 18,872 17,149 1,723 9.1 56,616 44,809 11,807 20.9 226,498 19.8 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 172,242- 0 172,242 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 218,712 31,265 12.5 749,931 713,741 36,190 4.8 2,999,812 23.8 0151 OVERTIME 11,399 1,617 9,782 85.8 34,197 9,099 25,098 73.4 136,846 6.6 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 20,748- 0 20,748 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,093,036 152,347 6.8 6,736,149 6,410,255 325,894 4.8 26,945,204 23.8 0201 WORKERS' COMPENSATION INS 42,616 39,490 3,126 7.3 127,848 119,214 8,634 6.8 511,698 23.3 0202 STATE UNEMPLOYMENT INSUR 7,500 7,719 219- 2.9- 7,500 7,719 219- 2.9- 30,000 25.7 0203 FEDERAL MEDICARE TAX 30,780 28,612 2,168 7.0 92,340 88,559 3,781 4.1 369,666 24.0 0204 MEDICAL & HEALTH INSUR 800,833 799,567 1,266 .2 2,402,499 2,267,555 134,944 5.6 9,610,325 23.6 0205 RETIREMENT CONTRIBUTION 1,272,705 1,127,538 145,167 11.4 3,818,115 3,348,157 469,958 12.3 15,272,771 21.9 0206 DEFERRED COMP. CONTRIB 128,537 118,867 9,670 7.5 385,611 358,951 26,660 6.9 1,542,799 23.3 0207 DENTAL INSURANCE 76,033 73,712 2,321 3.1 228,099 219,488 8,611 3.8 912,678 24.0 0208 LONG -TERM DISABILITY INS 6,588 5,967 621 9.4 19,764 17,800 1,964 9.9 79,321 22.4 �2 0209 LIFE INSURANCE 14,813 13,659 1,154 7.8 44,439 44,315 124 .3 178,093 24.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 2,309- 2,309 .0 360,000 .6- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 300,996- 0 300,996 -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 2,280,073 2,215,131 64,942 2.8 10,592,219 10,236,449 355,770 3.4 31,430,351 32.6 TOTAL SALARY AND BENEFITS 4,525,456 4,308,167 217,289 4.8 17,328,368 16,646,704 681,664 3.9 58,375,555 28.5 PREPARED 10/25/12, 8:16:51 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION --------------------------------------------------------------------------------------------------------- ------- -- ------------ - - - - -- CURRENT ASSETS CASH 539,673.21 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 30,000,000.00 ACCOUNTS RECEIVABLE 1,036,051.48 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 30,780.41 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 525,001.50 AVAD - ALHAMBRA VLY AR 1,701,904.82 DUE FROM R/E 24,094,559.88 DUE FROM S/I .00 DUE FROM DEBT FUND 10,523,374.20 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 6,014,374.44 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 44,215,470.33 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 69,465.67 - ACCOUNTS PAYABLE 766,916.69 - SALES TAX PAYABLE 322.88- 67,465,429.50 6,014,374.44 - ----- -- - -- - -- 73,479,803.94 -------- - ----- -------------- 2) 2.3 PREPARED 10/25/12, 8:16:51 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------------- ------------------- - - - - -- REFUNDABLE CONST BONDS 115,491.59 - UNEARNED INTEREST 666.64 - PROJECT RETENTION PAYABLE 237,916.59 - TOTAL LIABILITIES 45,435,777.65- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,022,919.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 1,021,107.10 - TOTAL FUND EQUITY 28,044,026.29 - --- --- -- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 73,479,803.94 - -------------- -------------- eq ri_ PREPARED 10/10/12, 15:03:21 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ FUND OBJ 002 SEWER CONSTRUCTION ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- ---- -- -- -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 844 844 .0 0 2,565 2,565 .0 4,430,000 .1 SEWER SERVICE CHARGES 0 844 844 .0 0 2,565 2,565 .0 4,430,000 .1 1500 MAIN LINES INSPECTION 16,666 4,211 12,455- 74.7- 49,998 28,967 21,031- 42.1- 200,000 14.5 1600 PLAN REVIEW 7,083 0 7,083- 100.0- 21,249 2,350 18,899- 88.9- 85,000 2.8 1900 OVERTIME INSPECTION 2,333 768 1,565- 67.1- 6,999 800 6,199- 88.6- 28,000 2.9 2100 TV REINSPECTION 83 0 83- 100.0- 249 0 249- 100.0- 1,000 .0 3800 RECYCLED WATER 5,083 0 5,083- 100.0- 15,249 0 15,249 - 100.0- 61,000 .0 4000 FACILITIES CAPACITY FEES 368,083 181,667 186,416- 50.6- 1,104,249 680,613 423,636- 38.4- 4,417,000 15.4 4100 REBATES TO DISTRICT 83 0 83- 100.0- 249 0 249- 100.0- 1,000 .0 4200 PUMP ZONE FEES 53,083 29,053 24,030- 45.3- 159,249 100,102 59,147- 37.1- 637,000 15.7 4400 CAPACITY USE CHARGE 15,833 8,481- 24,314- 153.6- 47,499 8,481- 55,980- 117.9- 190,000 4.5- 4501 INTEREST INCOME 29,166 12,125 17,041- 58.4- 87,498 40,146 47,350- 54.1- 350,000 11.5 0 0 0 .0 0 64,007 64,007 .0 7,534,000 .8 4600 TAX REVENUE 0 0 0 0 46,974 46,974 .0 0 .0 4700 OTHER AGENCY REIMB -MISC .0 0 0 0 0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 .0 0 .0 3,833,000 .0 .0 5400 OTHER GOVT REV - CONCORD 0 1,666 0 0 0 .0 1,666- 100.0- 4,998 0 4,998- 100.0- 20,000 .0 6000 MISCELLANEOUS INCOME 0 0 34,082 34,082 .0 0 .0 6125 CAD REIMBURSEMENT 0 0 .0 0 0 28,982 28,982 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 .0 OTHER REVENUES 499,162 219,343 279,819- 56.1- 1,497,486 1,018,544 478,942- 32.0- 17,357,000 5.9 _Z FUND TOTALS 499,162 220,187 278,975- 55.9- 1,497,486 1,021,109 476,377- 31.8- 21,787,000 4.7 PREPARED 10/25/12, 8:12:19 CAPITAL n140009,7 BUDGET PROGRAM /0-I1851,4 25% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERK EMM: 9/30/2012 TYPE TP Treatment Plant TOTAL TOTAL PROTECT PCT PROJ ALLO ATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE FM THIS FY PAGE 1 AC COLI TYING PERK 3/2013 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD MENTH BUDGET REGWATORY CCMPL & SAFETY 7283 FIRE PROT SYS RAPRRVMff 85,000 55,000 36,179 43 5,000 8,198 164 3,590 48,821 7284 TP HAZARD ID/REMEDIATICN 125,000 894,000 117,821 94 70,000 4,591 7 212 7,179 7301 TREATMEW PLANT PLANNIM 866,000 1,662,000 186,503 22 230,000 147,892 64 26,554 679,497 SUB -TOTAL : 1,076,000 2,611,000 340,503 32 305,000 160,681 53 30,356 735,497 ONE -TIME RENOVATION 7241 WET G)EATHER BYPASS DIPS 3,320,000 3,213,000 3,271,710 99 10,000 3,241 32 1,942 48,290 7272 ELECTRIC ELC%M RENO) 474,000 2,004,000 422,329 89 100,000 0 0 0 51,671 7285 PRIMARY TREATMENT RENO) 1,060,000 10,051,000 533,053 50 1,000,000 200,816 20 126,585 526,947 7289 POB SEISMIIC UPGRADE 190,000 1,259,000 120,118 63 1,000 0 0 0 69,882 7290 anTALL IMRCM4ENTS -PH 6 3,310,000 2,000,000 2,428,150 73 815,000 1,650,408 203 767,405 881,850 7291 PUMP /BLOWER SEISMIIC UPGRD 347,000 4,455,000 262,968 76 2,805,000 4,521 0 644 84,032 7292 SWIT013EAR REFURBISFMT -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 ALAS BOILER BURNER UPGRADE 120,000 185,000 63,402 53 5,000 12,929 259 3,249 56,598 7296 SEISMIIC UPGRADES FOR SCB 7297 WET/DRY SCRUBBER REPLCMT 150,000 25,000 179,000 6,508,000 127,634 854 85 3 1,000 1,000 0 0 0 0 0 0 22,366 24,146 7302 PE PUMP REFURB, PH 2 25,000 900,000 16,843 67 100,000 6,575 7 5,709 8,157 GD SUB -TOTAL : 9,371,000 34,600,800 7,381,828 79 4,933,000 1,878,490 38 905,534 1,989,172 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 1,257,000 758,825 80 100,000 23,162 23 859 191,175 7268 TP FACILITIES RENO/ 200,000 180,000 210,729 105 12,000 19,425 162 766 10,729- 7269 TP ASSET MIITT 1,184,000 1,184,000 625,496 53 45,000 951 2 951 558,504 7288 PIPING RENOV PH 6 2,253,000 2,186,000 2,126,839 94 526,000 153,378 29 15,443 126,161 7298 PIPING RFSIOVATICN, PH7 1,067,000 725,000 87,083 8 700,000 24,791 4 5,603 979,917 SOB -TOTAL : 6,254,000 6,121,000 4,336,357 69 1,388,000 221,707 16 23,622 1,917,643 OTTER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 700,000 557,000 671,249 96 10,000 28,185 282 13,136 28,751 7287 TP MNSTER PLAN UPDATE 365,000 554,000 301,879 83 95,000 50,140 53 18,586 63,121 SUB -TOTAL : 1,065,000 1,111,000 973,128 91 105,000 78,325 75 31,722 91,872 SUBSTANTIALLY CQ4PLETE 7255 PRIMARY STRUCTURE DEMO 1,580,000 1,274,000 1,432,836 91 5,000 496,527 931 200,129 147,164 7276 PIPING RFNOJATIWS, PH 5 2,902,000 2,606,000 2,484,924 86 300,000 1,382 1 0 417,076 SUB -TOTAL : 4,482,000 3,880,000 3,917,760 87 305,000 497,909 163 200,129 564,240 PREPARED 10/25/12, 8:12:19 PROGRAM /GM185L4 CENTRAL CONTRA OCSTA SANITARY DISTRICT TYPE TP Treatment Plant TOTAL TOTAL PROT ALLOCATED PROTECT NO PROTECT TITLE BUDGET COST EST CAPITAL IMPROVEMENT BUDGET 25% OF FISCAL YEAR ELAPSED PERIOD ENDING: 9/30/2012 PROJECT PCT EXPENDED PCT EXPENDED EXP CIB EST THIS EXP TO DATE PTD THIS FY YEAR YTD UNATSCGATED AUnMZATICNS 5,977,000 PRAM CONTINGENCY 415,000 Treatment Plant 28,640,000 48,323,800 16,949,576 PALE 2 ACTING PERIOD 3/2013 ��•� 11811 •5 �` 1 1' 1 • 811 • 9 1C. 0 0 59 7,036,000 2,837,112 40 1,191,363 11,690,424 PREPARED 10/25/12, 8:12:19 CAPITAL IMPR17VIIMENf BUDGET PROGRAM /G�n851,4 25% OF FISCAL YEAR ELAPSED CENTRAL CCNPRA COSTA SANTTARY DISTRICT PERK ENDING: 9/30/2012 -------------- - - - - -- - -- TYPE CS Collection System TC1fAL TOM PROJECT PCT PROJ ALIACATED PRQ7ECf EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE FM THIS FY RENC/JATICN 121,000 5937 ALHAMBRA VALLEY ASSMT DST 5948 SEWER TV INSPECTION, PH2 1,200,000 9,000,000 5955 SUSPENDED PIPE SUPPORT 190,000 129,500 5973 NO CRINDA SEWER PEN PH 4 2,589,000 2,830,000 5976 DIABLO RENOVATIONS PH2 200,000 2,365,000 5982 PIPE BURST BLAN1W 828,000 520,000 5991 P.H. SEWER RENOV PH 2 400,000 2,383,300 5993 FORCEMAB1 ASSESSMENT 100,000 74,000 5999 CIPP BLANEEP CONTRAST 92,200 236,000 8401 WC SEWER RENOV PH9 2,100,000 3,078,000 8404 LAFAYETTE SEWER RENOV PH8 450,000 1,991,000 8405 2012 CIPP LINING PROJECT 260,000 2,160,000 8411 NO.ORIIdDA SEWER REN. PH 5 150,000 2,064,000 8413 WCK SEWER REN., PH 10 229,000 2,029,000 8415 IUCINEZ PH 4 SEWER REM. 150,000 2,010,000 8,938,200 30,869,800 REGL /CCMP/URG4T /PING /SAFE 5962 MANHOLE RFM7T LVL M3NITOR 150,000 5965 COLLECTION SYSTM PLANNING 1,250,000 SUB -TOTAL : 1,400,000 5773 SMITT'7 ROAD CAD 121,000 5937 ALHAMBRA VALLEY ASSMT DST 200,000 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 6513 ST. MARY'S ROAD CAD 375,000 8412 PH GRAYSON CREEK TRUNK SW 500,000 8416 2012 -13 DEVELPI -NT SEWERAG 681,000 SUB-TOTAL : 3,324,000 PIMPING STATIONS 64 5941 PS EQUIP & PIPING REPL 565,000 5995 SR AND MTZ BYPASS PIMPS 55,000 6003 SR PIMPING STATION UPGRAD 402,000 8403 BUCHANAN AIR PUMP ST REPL 50,000 8406 PIMP STATION SAFETY DIPS 60,000 8407 MARTINEZ BYPASS POMP 200,000 8409 PS SCALA O&M MANUAL 20,000 8414 NOR PUMPG ST.IHDPPER PUMP 100,000 SUB -TOTAL : 1,452,000 PAGE 3 ACCOUNTING PERK 3/2013 EXPENDED PCT EXPENDED REKkINING THIS EXP THIS ALiACATE D YEAR YTD kctlm BUDGET 904,822 75 1,000,000 104,303 10 40,057 295,178 94,532 50 100,000 25,391 25 2,302 95,468 1,653,005 64 1,806,000 655,930 36 587,851 935,995 156,697 78 300,000 81,027 27 32,077 43,303 323,675 39 100,000 0 0 0 504,325 133,017 33 200,000 0 0 0 266,983 61,432 61 14,000 0 0 0 38,568 3,561 4 10,000 326 3 0 88,639 1,266,151 60 1,800,000 696,794 39 80,565 833,849 377,061 84 1,800,000 69,075 4 15,569 72,939 195,302 75 2,000,000 55,901 3 13,405 64,698 94,572 63 264,000 87,038 33 19,891 55,428 46,782 20 229,000 46,782 20 23,887 182,218 10,688 7 10,000 10,688 107 1,577 139,312 5,321,297 60 9,633,000 1,833,255 19 817,181 3,616,903 510,000 75,725 51 100,000 0 0 0 74,275 1,253,000 1,121,232 90 170,000 33,288 20 10,097 128,768 U 1,763,000 1,196,957 86 270,000 33,288 12 10,097 203,043 0 7,427 6 0 7,427 0 0 113,573 130,000 125,524 63 3,000 0 0 0 74,476 1,573,000 1,351,618 93 9,000 13,769 153 4,544 95,382 0 8,000 2 0 8,000 0 0 367,000 3,100,000 99,328 20 500,000 91,442 18 35,926 400,672 10,000 184,895 27 1,000 184,895 490 58,137 496,105 4,813,000 1,776,792 54 513,000 305,533 60 98,607 1,547,208 820,000 483,065 86 75,000 12,272 16 11,088 81,935 300,000 44,272 81 200,000 0 0 0 10,728 580,000 59,636 15 250,000 7,047 3 2,456 342,364 850,000 0 0 400,000 0 0 0 50,000 600,000 0 0 60,000 0 0 0 60,000 280,000 10,116 5 5,000 7,658 153 4,610 189,884 50,000 4,992 25 25,000 4,992 20 0 15,008 400,000 9,965 10 50,000 9,965 20 1,241 90,035 3,880,000 612,046 42 1,065,000 41,934 4 19,395 839,954 PREPARED 10/25/12, 8:12:19 CAPITAL IMPR7VEM NT BUDGET PAGE 4 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACOOUNTI G PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 TYPE CS Collection System ----- - - - - -- - -- TOPAZ TOTAL PROJECT PCT EXPENDED PCT EXPENDED RE WINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALIACATED NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY YEAR YTD MONTH BUDGET OTTER PROJECTS 8417 SURVEY Mx1014FNT INSTALL 0 0 0 0 0 0 0 0 0 SUB -TOPAZ : 0 0 0 0 0 0 0 0 0 SUBSTANTIALLY COMPLETE 5987 CS CATfODIC PROP SYS REPL 400,000 296,000 254,244 64 1,000 22,481 248 16,671 145,756 6476 SLIWEROOK ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB -TOTAL : CCMPLETED PROJECTS 558,900 296,000 393,450 70 1,000 22,481 248 16,671 165,450 5989 S ORIIIDA SEWER REN PH5 2,907,000 2,167,800 2,904,206 100 0 10,635 0 4,121- 2,794 5992 W CREEK SEWER REM, PH 8 2,111,700 2,030,000 2,104,898 100 0 1,003 0 382 6,802 SUB -TOTAL : 5,018,700 4,197,800 5,009,104 100 0 11,638 0 3,739- 9,596 UNALLOCATED AUT MZATICNS 5,834,450 0 PROGRAM OWTIN1.3124CY 430,550 0 Collection System 26,956,800 45,819,600 14,309,646 53 11,482,000 2,248,129 20 958,212 12,647,154 PREPARED 10/25/12, 8:12:19 CAPITAL IMPRC7VEM NT BUDGET PRCCRPM /GM18514 25% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2012 ---------------------------------------------------------------------------------- TYPE GI General Inprovanents TOTAL TOTAL PROJECT PCT PPOJ ALLCCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTE) THIS FY VEHICLES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 0 0 956,654 SUB -TOTAL : 956,654 956,654 0 0 956,654 STT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 8227 GDI TREATMENT PLANT 8232 GDI /SETS REPLACEMENT SUB -TOTAL PROJECTS 8207 GENERAL SECURITY ACCESS 8210 KD9M PARCEL DEVELAI3VJENT 8217 CAP IMP PLAN & BUDGET 8219 HOB IMPROVEMENTS 8221 POD IMPRONVTME7TS PRCGRAM 8223 DISTRICT PROP SAFELY IMP 8224 DIST RENTAL PROPERTY IMP 8225 D40FF TRIANGLE DEVLPMEW 8226 SEISMIC IMPROaMENTS HOB 8228 DISTRICT EASEMENT AOQUIS 8229 MUCINEZ EASEMENT ACQUIS 8230 CAPITAL LPL SERVICES 8231 SEISMIC IMPS - RENTAL PROP 8233 CSOD FACILITY IIMIROMENT 8234 HOB IT+ER9VII4ENTS 9999 CAPITAL PROJECT CLEARING 5,565,000 500,000 200,000 6,265,000 60,000 300,000 663,000 795,000 497,000 90,000 212,500 63,000 970,000 790,000 130,000 210,000 371,000 100,000 181,000 0 5,671,000 923,100 950,000 7,544,100 93,000 300,000 1,118,000 1,144,000 319,000 124,000 98,000 64,000 6,013,000 432,500 216,000 560,000 640,000 384,000 685,000 10,000 5,177,140 93 1,095,000 220,948 44 200,000 109,086 55 345,000 5,507,174 88 1,640,000 47,616 79 15,000 136,162 45 60,000 661,070 100 90,000 724,613 91 11,000 136,044 27 75,000 52,442 58 80,000 53,684 25 30,000 43,545 69 10,000 831,438 86 3,800,000 498,590 63 100,000 113,235 87 31,000 65,687 31 70,000 229,004 62 250,000 34,477 35 30,000 1,171 1 60,000 26,795 0 1,000 SUB -TOTAL : 5,432,500 12,200,500 3,655,573 67 4,713,000 SUBSTANTIALLY COMPLETE 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 208,659 23 898,930 SUB -TOTAL : 898,930 898,930 208,659 23 898,930 NPSJOCATED AUTHORIZATICNS 6,077,846 ROGRAM CONTINGENCY 426,000 General IWrovarents 20,056,930 21,600,184 9,371,406 47 8,208,584 PACE 5 ACCOUNTING PERK 3/2013 EXPENDED PCT EXPENDED PilikINING THIS EXP THIS ALLOCATED YEAR YID MNTH BUDGET 0 0 0 956,654 0 0 0 956,654 143,336 13 91,994 387,860 0 0 0 279,052 21,390 6 8,326 90,914 164,726 10 100,320 757,826 0 0 0 12,384 0 0 0 163,838 19,434 22 5,614 1,930 95,739 870 26,687 70,387 6,801 9 2,601 360,956 39,062 49 31,424 37,558 13,244 44 11,076 158,816 0 0 0 19,455 46,030 1 6,571 138,562 90,848 91 55,234 291,410 0 0 0 16,765 4,079 6 3,979 144,313 162,654 65 112,155 141,996 34,477 115 6,648 65,523 1,171 2 1,171 179,829 26,791 679 2,600 26,795- 540,330 12 265,760 1,776,927 0 0 0 690,271 0 0 0 690,271 0 0 705,056 9 366,080 10,685,524 0 PREPARED 10/25/12, 8:12:19 CAPITAL IMPROVIIMENf BUDGET PROGRAM /CNIl85L4 258 OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SAMMY DISTRICT PERK ENDING: 9/30/2012 TYPE RW Recycled Water -------------------------------- TOTAL TOTAL PROJECT PCT PROD AIdOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY URBAN LANDSCAPING PAGE 6 ACCOUNTING PERK 3/2013 ?�•J u71Y J��•i u71Y 'S Z f• 1 ar �' Y•Y_ •_ l Y • � Yr. 7259 RECYCLED WATER PLANNING 1,209,500 1,401,000 1,153,538 95 105,000 68,473 65 32,543 55,962 7261 RW CATHODIC PROIE(TICN 20,000 38,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 250,000 251,517 90 5,000 1,241 25 363 28,483 7299 CONCORD LANDSCAPE PROJECT 540,000 4,100,000 422,857 78 3,300,000 137,672 4 35,709 117,143 7300 REFINERY RECYCLED WATER 150,000 480,000 2,850- 2- 100,000 8,923 - 9- 1,353 152,850 7303 RW LINE CONCO/NALTBY RPR 163,000 110,000 49,088 30 100,000 25,627 26 7,930 113,912 SUB -TOTAL : 2,362,500 6,379,000 1,884,234 80 3,615,000 224,090 6 77,898 478,266 UNALLOCATED RM- URIZATIONS 3,823,500 0 PROGRAM CONTINGENCY 208,500 0 Recycled Water 6,394,500 6,379,000 1,884,234 30 3,615,000 224,090 6 77,898 4,510,266 GRAND TOTAL 82,048,230 122,122,584 42,514,862 0 30,341,584 6,014,387 0 2,593,553 39,533,368 3� CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS SEPTEMBER, 2012 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 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 0.4464 %. (5) The market value of the portfolio on September 30, 2012 was $36,036,314. 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 CUMULATIVE 519 State of Calif. LAIF 8186 -2190 -- 1 (1) 18,000,000 18,000,000 4,000,000 18,000,000 18,040,340 60.00% 5,446.58 15,783.88 21,230.46 (4,000,000) 889 UBS Comm Pa 03/21/12 09/21/12 0 0.718 0 4,516,000 (4,516,000) 0 0 0.00% 1,793.86 5,560.96 7,354.82 890 RABO BANK Comm Pa 04118/12 10/17/12 17 0.501 2,992,417 3,000,000 3,000,000 2,992,757 10.00% 1,250.00 2,583.34 3,833.34 891 UBS YCD 06/18/12 12/17/12 78 0.690 4,000,000 4,000,000 4,000,000 4,003,637 13.33% 2,300.00 4,753.34 7,053.34 892A Toyota Motor Corp Comm Pa 08/30/12 02/26/13 149 0.310 2,500,000 2,500,000 2,500,000 2,500,000 8.33% 646.84 43.12 689.96 892B Union Bank of Cal NCD 08/30/12 02/26/13 149 0.330 2,500,000 2,500,000 2,500,000 2,499,580 8.33% 687.50 45.83 733.33 4,000,000 (4) 29,992,417 34,516,000 (8.516.000) 30.000.000 30.036.314 100.00% 12,124.78 28,770.47 40,895.25 (3) (5) (6) 394.95 394.95 12.124.78 29.165.42 41.290.20 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 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 0.4464 %. (5) The market value of the portfolio on September 30, 2012 was $36,036,314. 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 10/25/12, 8:16:51 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------ ---- -- - - - - -- CURRENT ASSETS CASH 88,612.17 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 3,500.70 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,265,275.33 DUE FROM S/C 29,527.26 DUE FROM DEBT FUND .00 TOTAL ASSETS -- ------ - -- - -- 5,186,915.46 -------- -- - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 15,776.99 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,015,776.99 - 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 509,610.68 REVENUE SUMMARY 853,415.73- TOTAL FUND EQUITY 4,171,138.47 - -------- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 5,186,915.46 - -------------- -------------- 33 PREPARED 10/25/12, 08:15:32 PROGRAM SELFREV ACOOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION ERCM 0&M * SUB -FM A 4501 INTEREST 7301 SUBROGATICN RECOVERIES 7401 CCNTRIBUTICN FRCM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECWII22FS 7401 OJN RIBUTION ERCM O&M 7501 INSURANCE RECOVERY - HW * SUB -FLW C CENTRAL COMM COSTA SANITARY DISTRICT SELF - INSURANCE REVENUE REPORT PERIOD ENDING: 09/30/2012 - - - - -- MNTH -TO -DATE BUDGET Actual 333 236 0 0 0 0 333 236 800 576 0 0 0 0 800 576 408 281 0 0 0 0 2,625 0 3,033 281 4,166 1,093 Variance % 97- 29.13- 0 .00 0 .00 97- 29.13- 224- 28.00- 0 .00 0 .00 224- 28.00- 127- 31.13- 0 .00 0 .00 2,625- 100.00- 2,752- 90.74- 3,073- 73.76- - - - - -- YEAR -TO -DATE Budget Actual 999 746 0 0 0 0 999 746 2,400 1,791 0 0 0 0 2,400 1,791 1,224 878 0 0 850,000 850,000 7,875 0 859,099 850,878 862,498 853,416 PAGE 1 ACCOUNTING PERIOD 04/2013 Variance 8 253- 25.33- 0 .00 0 .00 253- 25.33- 609- 25.38- 0 .00 0 .00 609- 25.38- 346- 28.27- 0 .00 0 .00 7,875- 100.00- 8,221- .96- 9,082- 1.05- 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 18.65 .00 .00 18.65 18.66 .00 .00 18.66 17.92 .00 100.00 .00 95.99 94.82 3't PREPARED 10/25/12, 08:15:29 PROGRAM SELFEXP AC OUNT DESC RIPTIC N 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 MOSSES 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 C34SULTM SVS 1426 C IAN S ADJUSTMENT * SUB -FUND C CENTRAL CIIUM COSTA SANrIARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPCEtT ACOOUNTING PERIOD 04/2013 PERIOD EmDimG: 09/30/2012 - - - - -- MIM- TC�-DATE - - - - -- - - - - -- YEAR -TO -DATE - - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET 8 20,833 1,335 19,498 93.59 62,499 5,111 57,388 91.82 250,000 2.04 1,250 1,981 731- 58.48- 3,750 3,126 624 16.64 15,000 20.84 3,333 0 3,333 100.00 9,999 360 9,639 96.40 40,000 .90 25,416 3,317 22,099 86.95 76,248 8,597 67,651 88.72 305,000 2.82 0 0 0 .00 0 0 0 .00 0 .00 19,583 44,513 24,930- 127.30- 58,749 75,504 16,755- 28.52- 235,000 32.13 5,000 0 5,000 100.00 15,000 0 15,000 100.00 60,000 .00 24,583 44,513 19,930- 81.07- 73,749 75,504 1,755- 2.38- 295,000 25.59 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 1,764 1,764- .00 10,000 17.64 416 0 416 100.00 1,248 0 1,248 100.00 5,000 .00 0 125- 125 .00 375,500 302,573 72,927 19.42 375,500 80.58 0 0 0 .00 100,000 121,173 21,173- 21.17- 100,000 121.17 416 0 416 100.00 1,248 0 1,248 100.00 5,000 .00 125 0 125 100.00 375 0 375 100.00 1,500 .00 957 125- 1,082 113.06 478,371 425,510 52,861 11.05 497,000 85.62 - - - - - -- 50,956 ------ - - - - -- ------ 47,705 - -- - -- 3,251 --- - - - - -- - 6.38 -- -- 628,368 --- ----- -- ----- 509,611 - - - - -- ----- 118,757 - - 18.90 ------------ 1,097,000 - 46.45 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER, 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 3,808,516 100.00% 1,093.15 2,407.55 3,500.70 (3) 3,800,000 3,800,000 0 3,800,000 3,808,516 100.00% 1,093.15 2,407.55 3,500.70 (2) (70.97) (70.97) 1,093.15 2,336.58 3,429.73 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 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 September, 2012 was $3,808,516. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. rel PREPARED 10/25/12, 8:16:51 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 3/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 334,991.97 REVENUE BOND RESERVE CASH .00 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 -------- - - - - -- 54,837,979.75 -------- - - - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO S/C 10,523,374.20 - DUE TO S/I .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 2 J TOTAL LIABILITIES ------- - - -_00 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 - -------------- -------------- PREPARED 10/25/12, 08:15:25 PROGRAM DFBTREV ACCOUNT DESCRIPTICN 2300 SEWER SVC CHRG -CWNPY 4550 1998 BOND INTEREST I CCt- E 4551 2002 BCND INTEREST I140alE 4552 PECK B20 LOM INT INO`IE 4553 2009 BOND INTEREST I OC!,lE 4600 TAX REVENUE + REVENUE CENTRAL O UM COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 09/30/2012 - -- M NIH -TO -DATE BUDGET Actual 0 0 0 0 0 0 0 0 108,815 0 0 0 108,815 0 108,815 0 Variance % 0 .00 0 .00 0 .00 0 .00 108,815- 100.00- 0 .00 108,815- 100.00- 108,815- 100.00- - - - - -- YEAR -TC -DATE Budget Actual 0 0 0 0 0 0 0 0 108,815 0 0 0 108,815 0 108,815 0 PAGE 1 ACCOUNTING PERK 04/2013 --- -- Variance % ANNUAL BUDGET % 0 .00 0 .00 0 .00 0 .00 0 .00 0 .00 0 .00 0 .00 108,815- 100.00- 217,630 .00 0 .00 5,349,866 .00 108,815- 100.00- 5,567,496 .00 108,815- 100.00- 5,567,496 .00 PREPARED 10/25/12, 08:15:21 PROGRAM DEErEXP ACX OUM DESCRIPM N 1250 1998 BOND INIEREST EXP 1251 2002 BOND INIEREST EXP 1252 ROM H2O WEEP= EXP 1253 2009 BOND DEBI EXPENSE * DEBT SERVICE CENTRAL OCNTRA COSTA SANITARY DISTRICT DEEP SERVICE FUND EXPENSE REPORT PERIOD ENDING: 09/30/2012 PACE 1 ACCOUNTING PERIOD 04/2013 - - -- MAM -T( -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 26,708 .00 0 0 0 .00 307,633 307,633 0 .00 1,775,376 17.33 0 0 0 .00 307,633 307,633 0 .00 1,802,084 17.07 0 0 0 .00 307,633 307,633 0 .00 1,802,084 17.07 39