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03.c. Receive October 2012 Financial Statements and Investment Reports
O 3.c. FINANCIAL STATEMENT SUMMARY Prepared by: T. Smithey October, 2012 YEAR -TO -DATE Actual Budget Variance O & M Revenue 1,692 1,507 185 12.3% Oct -12 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 5,700 5,306 (394) 25,037 25,430 393 -7.4% 1.5% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 599 Directors Fees & Expenses 11 Chemicals 139 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 102 Materials & Supplies 83 Other Expenses 0 934 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities (357) Repairs & Maintenance (105) Hauling & Disposal (48) Professional & Legal (20) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses (10) 394 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of October, 2012 was 0.340 %. Sewer Construction YEAR -TO -DATE Revenue 1,857 Expense 7,939 Over /Under�6,082� CENTRAL CONTRA COSTA SANITARY DISTRICT November 14, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending October, 2012: Expense Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation O Total Labor Charges 18,726,556 18,127,618 598,938 Expenses lower due to vacant positions and associated benefit savings from those positions. Chemicals 526,988 388,019 138,969 Lower from delay in billings. Deliveries and invoicing of chemicals vary as opposed to the evenly distributed budget. Additional variance from a lower than budgeted commodity price for hypochlorite. Utilities 1,263,883 1,621,328 (357,445) Higher than budget due to high PG &E bill as a result of cogen being down. The budget for the current fiscal year was completed before the cogen incident in March. We anticipate electrical expense to ease as cogen has started operating again in October. Repairs & Maintenance 1,215,397 1,320,294 (104,897) $71 K for parts for primary effluent pump #3. Outside Services 779,329 636,925 142,404 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. CENTRAL CONTRA COSTA SANITARY DISTRICT November 14, 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 October, 2012: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 1,472,332 1,026,486 (445,846) Actual number of new connections is lower than budgeted so far this fiscal year. PREPARED 11/08/12, 13:20:56 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2012 001 RUNNING EXPENSE CURRENT ASSETS CASH 473,901.66 PETTY CASH 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 213,105.09 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,826.50 ACCOUNTS RECEIVABLE -COBRA 4,014.30 A /R -SSC DIRECT BILL 809,782.67 COMPUTER PURCHASE PROGRAM 8,183.24 DEPOSITS.TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 860,224.42 PREPAID RETIREMENT 11,644,111.82 SUPPLIES & MATERIAL INV 1,954,520.94 DUE FROM SIC 44,872,404.71 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 61,018,037.14 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 303,693,518.21 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 2,880,324.60 - CONTRIBUTED SEWER LINES 149,888,648.86 ACC DEPR - CONTRIB ASSETS 49,109,343.96 - CONSTRUCTION IN PROGRESS 22,469,693.66 TOTAL NET PROPERTY, PLANT & EQUIPMENT 597,683,091.96 TOTAL ASSETS 658,701,129.10 - ---- --- - - - - -- LIABILITIES DUE TO SIC 28,638,266.28- PREPARED 11/08/12, 13:20:56 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2012 - --------------- 001 RUNNING EXPENSE -- --------- DUE TO S/I 1,265,275.33 - DUE TO DEBT FUND 49,015,724.62 - ACCOUNTS PAYABLE 700,661.01 - SALES TAX PAYABLE 4,838.35- . ACCRUED WAGES PAYABLE 825,903.57 - 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 1,234,085.51 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,864.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 7,498.71 - HEALTH NET .00 OCCUPATIONAL HEALTH 94.37 DISABILITY INS 83.90 - LIFE INS 56.06 - DELTA DENTAL 759.56 - POST EMP. BENEFIT -OPEB 1,247,790.10 - CAFETERIA PLAN PAYABLE 88,224.32 - PERMIT CLEARING 34.00 WORKERS' COMP INS PAYABLE 215,855.94 ACCRUED COMPENSATED ABS. 3,406,713.97 - REFUNDABLE DEPOSITS 82,229.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 101,798.09- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 149,888,648.86 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 8,706,412.61- 25,036,662.11 1,691,886.22- 86.514.327.35- 572,186,801.75- -- ---- ---- ---- 658,701,129.10- O PREPARED 11/08/12, 8:51:08 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE -------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE ?6 ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 15,766 13,884 1,882- 11.9- 63,064 51,615 11,449- 18.2- 189,200 27.3 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 0 0 .0 55,197,600 .0 2400 SEWER SVC CHRG- DIRECT 0 29- 29- .0 841,000 924,439 83,439 9.9 841,000 109.9 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- 0 1,858 100.0- 7,432- 6,171- 1,261 17.0- 22,300- 27.7 SEWER SERVICE CHARGES 13,908 13,855 53- .4- 896,632 969,883 73,251 8.2 56,205,500 1.7 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 20,733 3,733 22.0 68,000 76,817 8,817 13.0 204,000 37.7 1700 SEPTIC TANK DUMPING 5,416 6,624 1,208 22.3 21,664 26,560 4,896 22.6 65,000 40.9 1900 OVERTIME INSPECTION 1,000 1,142 142 14.2 4,000 1,558 2,442- 61.1- 12,000 13.0 2000 SIDE SEWER INSPECTION 35,000 42,806 7,806 22.3 140,000 154,752 14,752 10.5 420,000 36.8 2700 SALES 166 225 59 35.5 664 550 114- 17.2- 2,000 27.5 2900 OTHER SERVICE CHARGES 2,000 665 1,335- 66.8- 8,000 16,680 8,680 108.5 145,000 11.5 3000 INDUSTRIAL PERMIT FEES 0 16,488- 16,488- .0 0 16,488- 16,488- .0 100,000 16.5- 3200 NEW INDUSTRY PERMIT FEES 750 0 750- 100.0- 3,000 1,273 1,727- 57.6- 9,000 14.1 3301 POLLUTION PREVENTION 0 0 0 .0 6,000 0 6,000- 100.0- 24,000 .0 3500 LEASE RENTAL INCOME 42,000 89,265 47,265 112.5 168,000 236,309 68,309 40.7 689,000 34.3 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 59,166 14,378 44,788- 75.7- 118,332 140,579 22,247 18.8 355,000 39.6 4300 ANNEXATION CHARGES 1,500 679 821- 54.7- 6,000 5,583 417- 7.0- 18,000 31.0 4500 INTEREST INCOME 0 3 3 '.0 0 6,637- 6,637- .0 143,000 4.6- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 0 62,413 62,413 .0 53,750 62,413 8,663 16.1 215,000 29.0 5600 HOUSE HAZARD WASTE REIMB 3,000 8,886 5,886 196.2 12,000 16,500 4,500 37.5 825,800 2.0 6000 MISCELLANEOUS INCOME 0 211- 211- .0 0 4,528 4,528 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 1,024 858 516.9 664 1,024 360 54.2 2,000 51.2 OTHER REVENUES 167,164 232,144 64,980 38.9 610,074 722,001 111,927 18.3 3,230,800 22.3 FUND TOTALS 181,072 245,999 64,927 35.9 1,506,706 1,691,884 185,178 12.3 70,236,300 2.4 NO, PREPARED 11/08/12, 13:21:12 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE °s BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 118,922 23,115 16.3 568,148 439,.778 128,370 22.6 1,704,493 25.8 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,665,370 127,801 7.1 7,172,684 6,690,074 482,610 6.7 21,518,263 31.1 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 62,462 37,462- 149.8- 100,000 142,817 42,817- 42.8- 300,000 47.6 0105 OVERTIME 69,257 76,042 6,785- 9.8- 277,028 292,738 15,710- 5.7- 831,292 35.2 0106 STANDBY PAID 18,872 14,117 4,755 25.2 75,488 58,926 16,562 21.9 226,498 26.0 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 229,656- 0 229,656 -100.0 689,000- .0 SALARIES & WAGES 1,990,923 1,936,913 54,010 2.7 7,963,692 7,624,333 339,359 4.3 23,891,546 31.9 0201 WORKERS COMPENSATION INS 40,711 41,389 678- 1.7- 162,844 156,337 6,507 4.0 488,734 32.0 0202 STATE UNEMPLOYMENT INSUR 0 5,249 5,249- .0 7,500 12,968 5,468- 72.9- 30,000 43.2 0203 FEDERAL MEDICARE TAX 27,391 27,328 63 .2 109,564 105,868 3,696 3.4 328,905 32.2 0204 MEDICAL & HEALTH INSUR 757,769 707,109 50,660 6.7 3,031,076 2,859,247 171,829 5.7 9,093,475 31.4 0205 RETIREMENT REPLACMNT PLAN 1,129,030 1,043,966 85,064 7.5 4,516,120 4,023,154 492,966 10.9 13,548,600 29.7 0206 DEFERRED COMPENSATION CON 114,332 105,865 8,467 7.4 457,328 425,971 31,357 6.9 1,372,232 31.0 0207 DENTAL INSURANCE 71,682 69,892 1,790 2.5 286,728 277,187 9,541 3.3 860,371 32.2 0208 LONG -TERM DISABILITY INS 5,859 5,355 504 8.6 23,436 20,879 2,557 10.9 70,489 29.6 0209 LIFE INSURANCE 13,642 12,764 878 6.4 54,568 53,986 582 1.1 163,942 32.9 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 -100.0 401,328- 0 401,328 -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 2,018,917 41,167 2.0 12,014,836 11,700,288 314,548 2.6 28,879,748 40.5 0250 CAPITALIZED ADM OVERHEAD 312,993- 271,767- 41,226- 13.2 1,251,972- 1,197,003- 54,969- 4.4 3,756,000- 31.9 CAPITALIZED ADM OVERHEAD 312,993- 271,767- 41,226- 13.2 1,251,972- 1,197,003- 54,969- 4.4 3,756,000- 31.9 TOTAL LABOR CHARGES 3,738,014 3,684,063 53,951 1.4 18,726,556 18,127,618 598,938 3.2 49,015,294 37.0 0301 DIRECTOR MEETING FEES 5,027 5,983 956- 19.0- 20,108 18,943 1,165 5.8 60,325 31.4 0302 BOARD TRAINING AND CONF 3,833 2,109 1,724 45.0 15,332 5,486 9,846 64.2 46,000 11.9 0303 BOARD HEALTH BENEFITS 4,636 4,646 10- .2- 18,544 18,514 30 .2 55,635 33.3 DIRECTOR FEES & EXPENSES 13,496 12,738 758 5.6 53,984 - 42,943 11,041 20.5 161,960 26.5 0402 LIME 17,166 37,295 20,129- 117.3- 68,664 97,488 28,824- 42.0- 206,000 47.3 0403 POLYMER 40,416 9,275 31,141 77.1 161,664 76,056 85,608 53.0 485,000 15.7 0404 BOILER CHEMICALS 4,833 11,987 7,154- 148.0- 19,332 12,140 7,192 37.2 58,000 20.9 0406 OTHER CHEMICALS 43,666 36,339 7,327 16.8 174,664 144,231 30,433 17.4 524,000 27.5 0407 HYPOCHLORITE 25,666 22,886 2,780 10.8 102,664 58,104 44,560 43.4 308,000 18.9 CHEMICALS 131,747 117,782 13,965 10.6 526,988 388,019 138,969 26.4 1,581,000 24.5 0501 ELECTRICAL 80,497 310,442 229,945- 285.7- 283,855 924,434 640,579- 225.7- 966,000 95.7 0502 NATURAL GAS 174,207 137,484 36,723 21.1 696,828 470,259 226,569 32.5 2,090,500 22.5 0503 LAND -FILL GAS 39,583 42,329 2,746- 6.9- 158,332 128,483 29,849 18.9 475,000 27.0 0504 WATER 7,477 12,010 4,533- 60.6- 29,908 25,071 4,837 16.2 89,750 27.9 0505 TELEPHONE 23,740 17,602 6,138 25.9 94,960 73,081 21,879 23.0 284,900 25.7 UTILITIES 325,504 519,867 194,363- 59.7- 1,263,883 1,621,328 357,445- 28.3- 3,906,150 41.5 0 PREPARED 11/08/12, 13:21:12 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 3316 OF YEAR LAPSED - ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 ---------------------- OBJ ---------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE -------------- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 16 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 2,638 7,049 72.8 38,748 18,448 20,300 52.4 116,250 15.9 0602 VEHIC /EQUIP REPAIR MAINT 7,500 10,878 3,378- 45.0- 30,000 29,222 778 2.6 90,000 32.5 0603 GENERAL REPAIRS & MAINT 78,745 137,439 58,694- 74.5- 314,980 561,799 246,819- 78.4- 945,000 59.4 0604 OUTSIDE REPAIRS & MAINT. 164,667 212,905 48,238- 29.3- 658,545 506,941 151,604 23.0 1,976,150 25.7 0605 COMPUTER REPAIRS & MAINT 39,698 34,263 5,435 13.7 159,792 199,020 39,228- 24.5- 477,411 41.7 0606 REAL PROPERTY REPAIRS 3,333 977 2,356 70.7 13,332 4,864 8,468 63.5 40,000 12.2 REPAIRS & MAINTENANCE 303,630 399,100 95,470- 31.4- 1,215,397 1,320,294 104,897- 8.6- 3,644,811 36.2 0701 ASH REMOVAL 13,333 10,962 2,371 17.8 53,332 40,646 12,686 23.8 160,000 25.4 0702 SLUDGE REMOVAL 833 0 833 100.0 3,332 0 3,332 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 10,232 3,566- 53.5- 26,664 21,983 4,681 17.6 80,000 27.5 0704 JANITORIAL & REFUSE REMOV 20,713 24,300 3,587- 17.3- 82,852 91,239 8,387- 10.1- 248,600 36.7 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 10,000 23 9,977 99.8 30,000 .1 0706 HAZARDOUS WASTE DISPOSAL 104,932 158,125 53,193- 50.7- 145,728 216,425 70,697- 48.5- 511,200 42.3 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 148,977 203,619 54,642- 36.7- 321,908 370,316 48,408- 15.0- 1,039,800 35.6 0801 PROFESSIONAL SERVICES 14,232 42,298 28,066- 197.2- 56,928 85,006 28,078- 49.3- 170,800 49.8 0802 LEGAL SERVICES -BOARD 5,166 0 5,166 100.0 20,664 17,029 3,635 17.6 62,000 27.5 0803 LEGAL SERVICES -STAFF 29,837 0 29,837 100.0 111,882 107,361 4,521 4.0 358,100 30.0 PROFESSIONAL & LEGAL SERV 49,235 42,298 6,937 14.1 189,474 209,396 19,922- 10.5- 590,900 35.4 0901 OUTSIDE SAFETY SERVICES 6,332 17,082 10,750- 169.8- 27,303 27,793 490- 1.8- 84,200 33.0 0902 TECHNICAL SERVICES 228,147 257,824 29,677- 13.0- 902,588 781,529 121,059 13.4 2,737,920 28.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 2,932 234 7.4 57,914 54,417 3,497 6.0 309,750 17.6 0905 REPROGRAPHIC SERVICES 1,557 0 1,557 100.0 6,228 0 6,228 100.0 18,700 .0 0906 RECRUITMENT 8,166 9,656 1,490- 18.2- 32,664 60,679 28,015- 85.8- 98,000 61.9 OUTSIDE SERVICES 247,368 287,494 40,126- 16.2- 1,026,697 924,418 102,279 10.0 3,248,970 28.5 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 13,963 3,570 20.4 70,132 54,299 15,833 22.6 210,460 25.8 1102 GASOLINE, OIL & FUEL 21,454 28,430 6,976- 32.5- 85,816 59,661 26,155 30.5 257,450 23.2 1103 OPERATING SUPPLIES 96,846 109,619 12,773- 13.2- 389,884 387,110 2,774 .7 1,175,900 32.9 1104 OPERATING FUEL 3,166 0 3,166 100.0 12,664 5,215 7,449 58.8 38,000 13.7 1105 LABORATORY SUPPLIES 12,166 18,118 5,952- 48.9- 48,664 54,886 6,222- 12.8- 146,000 37.6 1106 SAFETY SUPPLIES 11,894 17,971 6,077- 51.1- 47,142 37,867 9,275 19.7 142,995 26.5 1108 INVENTORY OVER /SHORT 0 8,405- 8,405 .0 0 27,894- 27,894 .0 0 .0 MATERIALS &.SUPPLIES 163,059 179,696 16,637- 10.2- 654,302 571,144 83,158 12.7 1,970,805 29.0 1201 RENTS & LEASES 19,835 12,664 7,171 36.2 71,840 51,292 20,548 28.6 213,150 24.1 1202 PUBLIC AGENCY FEES 59,022 161,486 102,464- 173.6- 138,588 170,240 31,652- 22.8- 427,035 39.9 1203 PUBLIC INFORMATION 36,498 36,548 50- .1- 110,409 71,962 38,447 34.8 438,000 16.4 �01 PREPARED 11/08/12, 13:21:12 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 10/31/2012 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,208 2,266 942 29.4 12,832 2,266 10,566 82.3 44,550 5.1 1205 TECH TRAIN, CONF & MEETS 27,390 28,731 1,341- 4.9- 110,060 85,277 24,783 22.5 334,170 25.5 1206 CERTIFICATION & LICENSES 1,625 630 995 61.2 6,500 3,402 3,098 47.7 19,541 17.4 1207 CLAIMS 424 0 424 100.0 1,696 0 1,696 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 2,736 1,763 973 35.6 10,944 3,238 7,706 70.4 33,948 9.5 1209 MILEAGE REIMBURSEMENTS 588 528 60 10.2 2,352 2,002 350 14.9 7,140 28.0 1210 PUBLIC NOTICES 486 187 299 61.5 1,944 1,476 468 24.1 5,850 25.2 1211 OUTSIDE ORGANIZATION FEES 22,219 0 22,219 100.0 88,876 195,570 106,694- 120.0- 278,000 70.3 1212 EMPLOYEE MEMBERSHIPS 3,086 2,949 137 4.4 13,344 10,718, 2,626 19.7 39,145 27.4 1213 MISCELLANEOUS 2,993 3,486 493- 16.5- 11,972 8,978 2,994 25.0 36,030 24.9 1214 ELECTION.EXPENSE 0 0 0 .0 0 0 0 .0 350,000 .0 1216 PROFESSIONAL EXP REIMB 4,925 1,787 3,138 63.7 19,700 4,787 14,913 75.7 65,115 7.4 OTHER EXPENSES 185,035 253,025 67,990- 36.7- 601,057 611,208 10,151- 1.7- 2,296,774 26.6 NET EXPENSES 5,306,065 5,699,682 393,617- 7.4- 25,430,246 25,036,684 393,562 1.5 68,306,464 36.7 TOTAL EXPENSE 5,306,065 5,699,682 393,617- 7.4- 25,430,246 25,036,684 393,562 1.5 68,306,464 36.7 Eo PREPARED 11/08/12, 13:21:16 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 10/31/2012 --- - - - - --- ---MONTH- TO-DATE----- - ---- -- ----- --- ------ YEAR -TO- DATE------ -- ------ ANNUAL ACCOUNT TITLE ----------------------------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET !k SALARIES & WAGES 369,774 355,108 14,666 4.0 1,479,096 1,400,982 78,114 5.3 4,437,393 31.6 EMPLOYEE BENEFITS 652,844 620,791 32,053 4.9 6,385,876 6,297,990 87,886 1.4 11,991,592 52.5 CAPITALIZED ADM OVERHEAD 4,057- 1,434- 2,623- 64.7 16,228- 8,383- 7,845- 48.3 48,690- 17.2 DIRECTOR FEES & EXPENSES 13,496 12,738 758 5.6 53,984 42,943 11,041 20.5 161,960 26.5 UTILITIES 14,724 11,957 2,767 18.8 58,896 45,660 13,236 22.5 176,700 25.8 REPAIRS & MAINTENANCE 41,688 22,471 19,217 46.1 166,629 177,118 10,489- 6.3- 500,300 35.4 PROFESSIONAL & LEGAL SERV 36,230 42,298 6,068- 16.7- 144,120 175,795 31,675- 22.0- 434,800 40.4 OUTSIDE SERVICES 98,446 82,007 16,439 16.7 439,034 368,646 70,388 16.0 1,353,550 27.2 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 18,747 14,987 3,760 20.1 77,405 30,023 47,382 61.2 238,725 12.6 OTHER EXPENSES 57,540 54,912 2,628 4.6 187,977 123,145 64,832 34.5 1,027,415 12.0 ADMINISTRATION 1,299,432 1,215,835 83,597 6.4 9,826,789 9,503,919 322,870 3.3 21,123,745 45.0 SALARIES & WAGES 450,148 426,305 23,843 5.3 1,800,592 1,717,910 82,682 4.6 5,401,830 31.8 EMPLOYEE BENEFITS 382,390 384,018 1,628- .4- 1,529;560 1,501,214 28,346 1.9 4,588,990 32.7 CAPITALIZED ADM OVERHEAD 290,847- 265,192- 25,655- 8.8 1,163,388- 1,137,223- 26,165- 2.2 3,490,194- 32.6 UTILITIES 5,789 4,685 1,104 19.1 23,156 17,276 5,880 25.4 69,500 24.9 REPAIRS & MAINTENANCE 8,661 15,569 6,908- 79.8- 34,644 33,265 1,379 4.0 103,961 32.0 HAULING & DISPOSAL 105,765 159,649 53,884- 50.9- 149,060 222,789 73,729- 49.5- 521,200 42.7 PROFESSIONAL & LEGAL SERV 8,006 0 8,006 100.0 25,358 32,289 6,931- 27.3- 96,100 33.6 OUTSIDE SERVICES 28,881 76,813 47,932- 166.0- 105,524 190,957 85,433- 81.0- 446,600 42.8 MATERIALS & SUPPLIES 16,077 21,560 5,483- 34.1- 64,308 61,104 3,204 5.0 193,010 31.7 OTHER EXPENSES 19,669 18,486 1,183 6.0 78,676 47,113 31,563 40.1 255,767 18.4 ENGINEERING 734,539 841,893 107,354- 14.6- 2,647,490 2,686,694 39,204- 1.5- 8,186,764 32.8 / �l SALARIES & WAGES 394,424 390,448 3,976 1.0 1,577,696 1,531,092 46,604 3.0 4,733,212 32.3 CJ EMPLOYEE BENEFITS 359,667 368,216 8,549- 2.4- 1,438,668 1,394,015 44,653 3.1 4,316,425 32.3 CAPITALIZED ADM OVERHEAD 9,013- 2,389- 6,624- 73.5 36,052- 10,031- 26,021- 72.2 108,164- 9.3 UTILITIES 10,582 12,705 2,123- 20.1- 42,328 37,426 4,902 11.6 127,000 29.5 REPAIRS & MAINTENANCE 59,501 61,785 2,284- 3.8- 238,004 165,838 72,166 30.3 714,050 23.2 HAULING & DISPOSAL 7,524 7,875 351- 4.7- 30,096 26,873 3,223 10.7 90,300 29.8 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 3,332 415 2,917 87.5 10,000 4.2 OUTSIDE SERVICES 8,019 12,097 4,078- 50.9- 32,076 34,689 2,613- 8.1- 96,270 36.0 MATERIALS & SUPPLIES 59,475 69,833 10,358- 17.4- 237,549 218,801 18,748 7.9 713,770 30.7 OTHER EXPENSES 16,770 20,593 3,823- 22.8- 67,080 57,316 9,764 14.6 212,582 27.0 COLLECTION SYSTEM OPS. 907,782 941,163 33,381- 3.7- 3,630,777 3,456,434 174,343 4.8 10,905,445 31.7 SALARIES & WAGES 705,596 695,370 10,226 1.4 2,822,384 2,702,644 119,740 4.2 8,467,317 31.9 EMPLOYEE BENEFITS 611,656 587,210 24,446 4.0 2,446,624 2,286,042 160,582 6.6 7,340,378 31.1 CAPITALIZED ADM OVERHEAD 8,613- 2,752- 5,861- 68.0 34,452- 41,366- 6,914 20.1- 103,389- 40.0 CHEMICALS 98,414 92,574 5,840 5.9 393,656 267,115 126,541 32.1 1,181,000 22.6 UTILITIES 251,039 454,694 203,655- 81.1- 1,004,156 1,387,655 383,499- 38.2- 3,012,500 46.1 REPAIRS & MAINTENANCE 173,197 224,803 51,606- 29.8- 693,788 811,603 117,815- 17.0- 2,079,500 39.0 HAULING & DISPOSAL 34,163 34,628 465- 1.4- 136,652 114,399 22,253 16.3 410,000 27.9 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 16,664 897 15,767 94.6 50,000 1.8 OUTSIDE SERVICES 107,802 112,955 5,153- 4.8- 431,208 296,523 134,685 31.2 1,293,700 22.9 MATERIALS & SUPPLIES 65,044 71,665 6,621- 10.2- 260,176 247,632 12,544 4.8 780,700 31.7 OTHER EXPENSES 87,747 156,100 68,353- 77.9- 254,088 376,077 121,989- 48.0- 761,271 49.4 PREPARED 11/08/12, 13:21:16 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 ------------------------------------------- --MONTH-TO- DATE----- -- - - - - -- ---- -------- -- YEAR -TO- DATE-- ------ - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,130,211 2,427,247 297,036- 13.9- 8,424,944 8,449,221 24,277- .3- 25,272,977 33.4 SALARIES & WAGES 70,981 69,682 1,299 1.8 283,924 271,705 12,219 4.3 851,794 31.9 EMPLOYEE BENEFITS 53,527 58,682 5,155- 9.6- 214,108 221,027 6,919- 3.2- 642,363 34.4 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 1,852- 0 1,852 -100.0 5,563- .0 CHEMICALS 33,333 25,208 8,125 24.4 133,332 120,904 12,428 9.3 400,000 30.2 UTILITIES 43,370 35,826 7,544 17.4 135,347 133,311 2,036 1.5 520,450 25.6 REPAIRS & MAINTENANCE 20,583 74,472 53,889 - 261.8- 82,332 132,470 50,138- 60.9- 247,000. 53.6 HAULING & DISPOSAL 1,525 1,467 58 3.8 6,100 6,255 155- 2.5- 18,300 34.2 OUTSIDE SERVICES 4,220 3,622 598 14.2 18,855 33,603 14,748- 78.2- 58,850 57.1 MATERIALS & SUPPLIES 3,716 1,651 2,065 55.6 14,864 13,584 1,280 8.6 44,600 30.5 OTHER EXPENSES 3,309 2,934 375 11.3 13,236 7,557 5,679 42.9 39,739 19.0 PUMP STATIONS 234,101 273,544 39,443- 16.8- 900,246 940,416 40,170- 4.5- 2,817,533 33.4 FUND TOTALS 5,306,065 5,699,682 393,617- 7.4- 25,430,246 25,036,684 393,562 1.5 68,306,464 36.7 0 PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT - PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO - - - ACCOUNT TITLE - -- --- --------------------- BUDGET --- - -- - - -- - ACTUAL - - -- - - - - VARIANCE -- -- ------ - % --- -- --- BUDGET ----------- -- ACTUAL - --- --------------------------------------- VARIANCE % BUDGET a 0101 SALARIES & WAGES- MGMNT. 73,127 71,749 1.,378 1.9 292,508 272,145 20,363 7.0 877,552 31.0 0102 SALARIES & WAGES -NON MGMT 274,260 241,445 32,815 12.0 1,097,040 1,008,272 88,768 8.1 3,291,161 30.6 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 37,040 12,040- 48.2- 100,000 104,994 4,994- 5.0- 300,000 35.0 0105 OVERTIME 7,220 4,874 2,346 32.5 28,880 15,571 13,309 46.1 86,680 18.0 0110 SALARY VACANCY 9,833- 0 9,833 -100.0 39,332- 0 39,332 -100.0 118,000- .0 SALARIES '& WAGES 369,774 355,108 14,666 4.0 1,479,096 1,400,982 78,114 5.3 4,437,393 31.6 0201 WORKERS' COMPENSATION INS 1,752 1,544 208 11.9 7,008 6,849 159 2.3 21,068 32.5 0202 STATE UNEMPLOYMENT INSUR 0 5,249 5,249- .0 7,500 12,968 5,468- .72.9- 30,000 43.2 0203 FEDERAL MEDICARE TAX 4,976 4,529 447 9.0 19,904 18,470 1,434 7.2 59,784 30.9 0204 MEDICAL & HEALTH INSUR 415,805 369,304 46,501 11.2 1,663,220 1,532,946 130,274 7.8 4,989,737 30.7 0205 RETIREMENT REPLACMNT PLAN 205,638 178,814 26,824 13.0 822,552 715,992 106,560 13.0 2,467,722 29.0 0206 DEFERRED COMP. CONTRIB 19,917 17,548 2,369 11.9 79,668 70,941 8,727 11.0 239,084 29.7 0207 DENTAL INSURANCE 39,541 37,224 2,317 5.9 158,164 148,964 9,200 5.8 474,533 31.4 0208 LONG -TERM DISABILITY INS 928 811 117 12.6 3,712 3,307 405 10.9 11,173 29.6 0209 LIFE INSURANCE 5,953 5,768 185 3.1 23,812 22,862 950 4.0 71,491 32.0 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 2,309- 2,309 .0 360,000 .6- 0212 BENEFIT VACANCY 41,666- 0 41,666 -100.0 166,664- 0 166,664 -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 652,844 620,791 32,053 4.9 6,385,876 6,297,990 87,886 1.4 11,991,592 52.5 0250 CAPITALIZED ADM OVERHEAD 4,057- 1,434- 2,623- 64.7 16,228- 8,383- 7,845- 48.3 48,690- 17.2 CAPITALIZED ADM OVERHEAD 4,057- 1,434- 2,623- 64.7 16,228- 8,383- 7,845- 48.3 48,690- 17.2 0301 DIRECTOR MEETING FEES 5,027 5,983 956- 19.0- 20,108 18,943 1,165 5.8 60,325 31.4 0302 BOARD TRAINING AND CONF 3,833 2,109 1,724 45.0 15,332 5,486 9,846 64.2 46,000 11.9 0303 BOARD HEALTH BENEFITS 4,636 4,646 10- .2- 18,544 18,514 30 .2 55,635 33.3 DIRECTOR FEES & EXPENSES 13,496 12,738 758 5.6 53,984 42,943 11,041 20.5 161,960 26.5 0501 ELECTRICAL 6,250 8,254 2,004- 32.1- 25,000 23,282 1,718 6.9 75,000 31.0 0502 NATURAL GAS 916 904 12 1.3 3,664 2,539 1,125 30.7 11,000 23.1 0504 WATER 333 0 333 100.0 1,332 1,337 5- .4- 4,000 33.4 0505 TELEPHONE 7,225 2,799 4,426 61.3 28,900 18,502 10,398 36.0 86,700 21.3 UTILITIES 14,724 11,957 2,767 18.8 58,896 45,660 13,236 22.5 176,700 25.8 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 1,664 3 1,661 99.8 5,000 .1 0604 OUTSIDE REPAIRS & MAINT 5,898 1,234 4,664 79.1 23,469 2,034 21,435 91.3 70,800 2.9 0605 COMPUTER REPAIRS & MAINT 32,041 20,260 11,781 36.8 128,164 170,217 42,053- 32.8- 384,500 44.3 0606 REAL PROPERTY REPAIRS 3,333 977 2,356 70.7 13,332 4,864 8,468 63.5 40,000 12.2 REPAIRS & MAINTENANCE 41,688 22,471 19,217 46.1 166,629 177,118 10,489- 6.3- 500,300 35.4 0801 PROFESSIONAL SERVICES 14,232 42,298 28,066- 197.2- 56,928 85,006 28,078- 49.3- 170,800 49.8 0802 LEGAL SERVICES -BOARD 5,166 0 5,166 100.0 20,664 17,029 3,635 17.6 62,000 27.5 0803 LEGAL SERVICES -STAFF 16,832 0 16,832 100.0 66,528 73,760 7,232- 10.9- 202,000 36.5 PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 10/31/2012 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 42,298 6,068- 16.7- 144,120 175,795 31,675- 22.0- 434,800 40.4 0901 OUTSIDE SAFETY SERVICES 4,583 1,800 2,783 60.7 18,332 9,394 8,938 48.8 55,000 17.1 0902 TECHNICAL SERVICES 84,197 69,283 14,914 17.7 336,788 251,323 85,465 25.4 1,010,400 24.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 _0 0904 OTHER PUBLIC AGENCY SERVS 250 1,268 1,018- 407.2- 46,250 47,250 1,000- 2.2- 174,750 27.0 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 5,000 0 5,000 100.0 15,000 .0 0906 RECRUITMENT 8,166 9,656 1,490- 18.2- 32,664 60,679 28,015- 85.8- 98,000 61.9 OUTSIDE SERVICES - 98,446 82,007 16,439 16.7 439,034 368,646 70,388 16.0 1,353,550 27.2 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 7,352 2,895 28.3 40,988 26,050 14,938 36.4 123,000 21.2 1103 OPERATING SUPPLIES 4,653 4,776 123- 2.6- 21,112 14,060 7,052 33.4 69,450 20.2 1106 SAFETY SUPPLIES 3,847 11,264 7,417- 192.8- 15,305 17,807 2,502- 16.3- 46,275 38.5 1108 INVENTORY OVER /SHORT 0 8,405- 8,405 .0 0 27,894- 27,894 .0 0 .0 MATERIALS & SUPPLIES 18,747 14,987 3,760 20.1 77,405 30,023 47,382 61.2 238,725 12.6 1201 RENTS & LEASES 5,048 3,195 1,853 36.7 12,692 5,574 7,118 56.1 35,600 15.7 1202 PUBLIC AGENCY FEES 208 0 208 100.0 832 654 178 21.4 2,500 26.2 1203 PUBLIC INFORMATION 35,583 36,548 965- 2.7- 106,749 71,908 34,841 32.6 427,000 16.8 1204 TUITION REIMBURSEMENT 915 0 915 100.0 3,660 0 3,660 100.0 11,000 .0 1205 TECH TRAIN, CONF & MEETS 6,969 10,185 3,216- 46.1- 27,876 28,145 269- 1.0- 86,450 32.6 1206 CERTIFICATION & LICENSES 149 0 149 100.0 596 0 596 100.0 1,800 .0 1207 CLAIMS 416 0 416 100.0 1,664 0 1,664 100.0 5,000 .0 1208 SUBSCRIPTION /PUBLICATION 563 1,667 1,104- 196.1- 2,252 2,449 197- 8.7- 7,785 31.5 1209 MILEAGE REIMBURSEMENTS 335 113 222 66.3 1,340 773 567 42.3 4,050 19.1 1210 PUBLIC NOTICES 62 0 62 100.0 248 117 131 52.8 750 15.6 1211 OUTSIDE ORGANIZATION FEES 2,433 0 2,433 100.0 9,732 2,938 6,794 69.8 29,200 10.1 1212 EMPLOYEE MEMBERSHIPS 557 0 557 100.0 3,228 1,320 1,908 59.1 8,715 15.1 1213 MISCELLANEOUS 1,335 3,204 1,869- 140.0 - 5,240 6,267 1,027- 19.6- 15,950. 39.3 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 11,868 3,000 8,868 74.7 41,615 7.2 OTHER EXPENSES 57,540 54,912 2,628 4.6 187,977 123,145 64,832 34.5 1,027,415 12.0 DEPARTMENT NET EXPENSES 1,299,432 1,215,835 83,597 6.4 9,826,789 9,503,919 322,870 3.3 21,123,745 45.0 0 PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 -- - - DEPARTMENT 02 ENGINEERING - --- ----------------------------------------------------------------------------------------- OBJ - -- -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 24,791 0 24,791 100.0 99,164 0 99,164 100.0 297,497 .0 0102 SALARIES & WAGES -NON MGMT 434,191 415,044 19,147 4.4 1,736,764 1,693,384 43,380 2.5 5,210,333 32.5 0103 SALARIES & WAGES -COMP ABS 0 6,729 6,729- .0 0 6,729 6,729- .0 0 .0 0105 OVERTIME 4,915 4,532 383 7.8 19,660 17,797 1,863 9.5 59,000 30.2 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 54,996- 0 54,996 -100.0 165,000- .0 SALARIES & WAGES 450,148 426,305 23,843 5.3 1,800,592 1,717,910 82,682 4.6 5,401,830 31.8 0201 WORKERS' COMPENSATION INS 5,841 5,543 298 5.1 23,364 22,034 1,330 5.7 70,133 31.4 0203 FEDERAL MEDICARE TAX 6,275 5,926 349 5.6 25,100 23,380 1,720 6.9 75,346 31.0 0204 MEDICAL & HEALTH INSUR 87,930 91,763 3,833- 4.4- 351,720 370,469 18,749- 5.3- 1,055,206 35.1 0205 RETIREMENT CONTRIBUTION 259,806 243,810 15,996 6.2 1,039,224 938,003 101,221 9.7 3,117,716 30.1 0206 DEFERRED COMP. CONTRIB 25,962 24,641 1,321 5.1 103,848 97,501 6,347 6.1 311,582 31.3 0207 DENTAL INSURANCE 8,916 9,147 231- 2.6- 35,664 37,309 1,645- 4.6- 107,024 34.9 0208 LONG -TERM DISABILITY INS - 1,373 1,236 137 10.0 5,492 4,892 600 10.9 16,495 29.7 0209 LIFE INSURANCE 2,203 1,952 251 11.4 8,812 7,626 1,186 13.5 26,488 28.8 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 63,664- 0 63,664 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 384,018 1,628- .4- 1,529,560 1,501,214 28,346 1.9 4,588,990 32.7 0250 CAPITALIZED ADM OVERHEAD 290,847- 265,192- 25,655- 8.8 1,163,388- 1,137,223- 26,165- 2.2 3,490,194- 32.6 CAPITALIZED ADM OVERHEAD 290,847- 265,192- 25,655- 8.8 1,163,388- 1,137,223- 26,165- 2.2 3,490,194- 32.6 0501 ELECTRICAL 1,199 1,566 367- 30.6- 4,796 3,042 1,754 36.6 14,400 21.1 0502 NATURAL GAS 125 33 92 73.6 500 65 435 87.0 1,500 4.3 0504 WATER 166 0 166 100.0 664 656 8 1.2 2,000 32.8 0505 TELEPHONE 4,299 3,086 1,213 28.2 17,196 13,513 3,683 21.4 51,600 26.2 UTILITIES 5,789 4,685 1,104 19.1 23,156 17,276 5,880 25.4 69,500 24.9 0604 OUTSIDE REPAIRS & MAINT. 4,336 1,566 2,770 63.9 17,344 9,601 7,743 44.6 52,050 18.4 0605 COMPUTER REPAIRS & MAINT 4,325 14,003 9,678- 223.8- 17,300 23,664 6,364- 36.8- 51,911 45.6 REPAIRS & MAINTENANCE 8,661 15,569 6,908- 79.8- 34,644 33,265 1,379 4.0 103,961 32.0 0704 JANITORIAL & REFUSE REMOV 1,749 1,654 95 5.4 6,996 6,668 328 4.7 21,000 31.8 0706 HAZARDOUS WASTE DISPOSAL 104,016 157,995 53,979- 51.9- 142,064 216,121 74,057- 52.1- 500,200 43.2 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 105,765 159,649 53,884- 50.9- 149,060 222,789 73,729- 49.5- 521,200 42.7 0803 LEGAL SERVICES -STAFF 8,006 0 8,006 100.0 25,358 32,289 6,931- 27.3- 96,100 33.6 PROFESSIONAL & LEGAL SERV 8,006 0 8,006 100.0 25,358 32,289 6,931- 27.3- - 96,100 33.6 0902 TECHNICAL SERVICES 26,165 76,764 50,599- 193.4- 94,660 186,293 91,633- 96.8- 314,000 59.3 0904 OTHER PUBLIC AGENCY SERVS 2,500 49 2,451 98.0 10,000 4,664 5,336 53.4 130,000 3.6 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 864 0 864 100.0 2,600 .0 (5 PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 DEPARTMENT 02 ENGINEERING -- --- -- - ----- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE ?6 BUDGET ps OUTSIDE SERVICES 28,881 76,813 47,932- 166.0- 105,524 190,957 85,433- 81.0- 446,600 42.8 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 3,816 846 18.1 18,648 17,961 687 3.7 55,960 32 -.1- 1103 OPERATING SUPPLIES 9,769 16,362 6,593- 67.5- 39,076 37,756 1,320 3.4 117,250 32.2 1106 SAFETY SUPPLIES 1,646 1,382 264 16.0 6,584 5,387 1,197 18.2 19,800 27.2 MATERIALS & SUPPLIES 16,077 21,560 5,483- 34.1- 64,308 61,104 3,204 5.0 193,010 31.7 1201 RENTS & LEASES 657 0 657 100.0 2,628 598 2,030 77.2 7,900 7.6 1202 PUBLIC AGENCY FEES 416 492 76- 18.3- 1,664 492 1,172 70.4 5,000 9.8 1203 PUBLIC INFORMATION 915 0 915 100.0 3,660 54 3,606 98.5 11,000 .5 1204 TUITION REIMBURSEMENT 1,065 620 445 41.8 4,260 620 3,640 85.4 18,800 3.3 1205 TECH TRAIN, CONF & MEETS 11,127 14,506 3,379- 30.4- 44,508 32,324 12,184 27.4 135,660 23.8 1206 CERTIFICATION & LICENSES 257 0 257 100.0 1,028 247 781 76.0 3,095 8.0 1208 SUBSCRIPTION /PUBLICATION 1,706 30 1,676 98.2 6,824 275 6,549 96.0 20,513 1.3 1209 MILEAGE REIMBURSEMENTS 121 316 195- 161.2- 484 593 109- 22.5- 1,490 39.8 1210 PUBLIC NOTICES 424 187 237 55.9 1,696 1,359 337 19.9 5,100 26.6 1211 OUTSIDE ORGANIZATION FEES 662 0 662 100.0 2,648 5,022 2,374- 89.7- 19,300 26.0 1212 EMPLOYEE MEMBERSHIPS 931 2,225 1,294- 139.0- 3,724 4,238 514- 13.8- 11,209 37.8 - 1213 MISCELLANEOUS 930 110 820 88.2 3,720 1,291 2,429 65.3 11,200 11.5 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 1,832 0 1,832 100.0 5,500 .0 OTHER EXPENSES 19,669 18,486 1,183 6.0 78,676 47,113 31,563 40.1 255,767 18.4 s v DEPARTMENT NET EXPENSES 734,539 841,893 107,354- 14.6- 2,647,490 2,686,694 39,204- 1.5- 8,186,764 32.8 PREPARED 11/08/12, 13 :21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 10/31/2012 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 65,452 65,454 2- .0 196,361 33.3 0102 SALARIES & WAGES -NON MGMT 365,018 347,426 17,592 4.8 1,460,072 1,361,979 98,093 6.7 4,380,275 31.1 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 18,959 22,148 3,189- 16.8- 75,836 86,073 10,237- 13.5- 227,576 37.8 0106 STANDBY PAID 5,500 4,511 989 18.0 22,000 17,586 4,414 20.1 66,000 26.6 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 45,664- 0 45,664 -100.0 137,000- .0 SALARIES & WAGES 394,424 390,448 3,976 1.0 1,577,696 1,531,092 46,604 3.0 4,733,212 32.3 0201 WORKERS' COMPENSATION INS 11,626 11,757 131- 1.1- 46,504 45,571 933 2.0 139,577 32.6 0203 FEDERAL MEDICARE TAX 5,298 5,241 57 1.1 21,192 20,949 243 1.1 63,624 32.9 0204 MEDICAL & HEALTH INSUR 94,843 97,914 3,071- 3.2- 379,372 372,091 7,281 1.9 1,138,181 32.7 0205 RETIREMENT CONTRIBUTION 227,497 217,552 9,945 4.4 909,988 817,771 92,217 10.1 2,730,011 30.0 0206 DEFERRED COMP. CONTRIB 23,640 23,163 477 2.0 94,560 89,981 4,579 4.8 283,731 31.7 0207 DENTAL INSURANCE 8,604 9,514 910- 10.6- 34,416 36,037 1,621- 4.7- 103,298 34.9 0208 LONG -TERM DISABILITY INS 1,261 1,202 59 4.7 5,044 4,563 481 9.5 15,179 30.1 0209 LIFE INSURANCE 1,898 1,873 25 1.3 7,592 7,052 540 7.1 22,824 30.9 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 60,000- 0 60,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 368,216 8,549- 2.4- 1,438,668 1,394,015 44,653 3.1 4,316,425 32.3 0250 CAPITALIZED ADM OVERHEAD 9,013- 2,389- 6,624- 73.5 36,052- 10,031- 26,021- 72.2 108,164- 9.3 CAPITALIZED ADM OVERHEAD 9,013- 2,389- 6,624- 73.5 36,052- 10,031- 26,021- 72.2 108,164- 9.3 0501 ELECTRICAL 4,666 5,593 927- 19.9- 18,664 18,566 98 .5 56,000 33.2 0502 NATURAL GAS 1,500 234 1,266 84.4 6,000 893 5,107 85.1 18,000 5.0 0504 WATER 666 4,150 3,484 - 523.1- 2,664 5,007 2,343- 88.0- 8,000 62.6 0505 TELEPHONE 3,750 2,728 1,022 27.3 15,000 12,960 2,040 13.6 45,000 28.8 UTILITIES 10,582 12,705 2,123- 20.1- 42,328 37,426 4,902 11.6 127,000 29.5 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 2,638 7,049 72.8 38,748 18,448 20,300 52.4 116,250 15.9 0602 VEHIC /EQUIP REPAIR MAINT 7,500 10,878 3,378- 45.0- 30,000 29,222 778 2.6 90,000 32.5 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 1,000 0 1,000 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 42,064 48,269 6,205- 14.8- 168,256 118,168 50,088 29.8 504,800 23.4 REPAIRS & MAINTENANCE 59,501 61,785 2,284- 3.8- 238,004 165,838 72,166 30.3 714,050. 23.2 0704 JANITORIAL & REFUSE REMOV 5,024 7,875 2,851- 56.7- 20,096 26,850 6.,754- 33.6- 60,300 44.5 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 10,000 23 9,977 99.8 30,000 .1 HAULING & DISPOSAL 7,524 7,875 351- 4.7- 30,096 26,873 3,223 10.7 90,300 29.8 0803 LEGAL SERVICES -STAFF 833 0 833 100.0 3,332 415 2,917 87.5 10,000 4.2 PROFESSIONAL & LEGAL SERV 833 0- 833 100.0 3,332 415 2,917 87.5 10,000 4.2 0901 OUTSIDE SAFETY SERVICES 333 8,569 8,236- 473.3- 1,332 8,569 7,237 - 543.3- 4,000 214.2 0902 TECHNICAL SERVICES 7,678 3,528 4,150 54.1 30,712 26,120 4,592 15.0 92,170 28.3 /6 PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 32 0 32 100.0 100 .0 OUTSIDE SERVICES 8,019 12,097 4,078- 50.9- 32,076 34,689 2,613- 8.1- 96,270 36.0 1101 OFFICE EQUIPMENT /SUPPLIES 874 383 491 56.2 3,496 33 3,463 99.1 10,500 .3 1102 GASOLINE, OIL & FUEL 21,454 28,430 6,976- 32.5- 85,816 59,661 26,155 30.5 257,450 23.2 1103 OPERATING SUPPLIES 33,713 36,907 3,194- 9.5- 134,852 152,144 17,292- 12.8- 404,600 37.6 1106 SAFETY SUPPLIES 3,434 4,113 679- 19.8- 13,385 6,963 6,422 48.0 41,220 16.9 MATERIALS & SUPPLIES 59,475 69,833 10,358- 17.4- 237,549 218,801 18,748 7.9 713,770 30.7 1201 RENTS & LEASES 9,801 7,027 2,774 28.3 39,204 31,324 7,880 20.1 117,650 26.6 1202 PUBLIC AGENCY FEES 1,750 9,133 7,383- 421.9- 7,000 10,266 3,266- 46.7- 32,250 31.8 1204 TUITION REIMBURSEMENT 166 0 166 100.0 664 0 664 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 2,135 1,312 38.1 13,788 8,006 5,782 41.9 41,370 19.4 1206 CERTIFICATION & LICENSES 406 305 101 24.9 1,624 1,542 82 5.0 4,883 31.6 1207 CLAIMS 8 0 8 100.0 32 0 32 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 66 8- 13.8- 232 66 166 71.6 700 9.4 1209 MILEAGE REIMBURSEMENTS 75 0 75 100.0 300 537 237- 79.0- 900 59.7 1212 EMPLOYEE MEMBERSHIPS 601 140 461 76.7 2,404 2,545 141- 5.9- 7,229 35.2 1213 MISCELLANEOUS 208 0 208 100.0 832 1,243 411- 49.4- 2,500 49.7 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES 250 16,770 1,787 20,593 1,537- 614.8- 3,823- 22.8- 1,000 67,080 1,787 .57,316 787- 9,764 78.7- 14.6 3,000 212,582 59.6 27.0 �J DEPARTMENT NET EXPENSES 907,782 941,163 33,381- 3.7- 3,630,777 3,456,434 174,343 4.8. 10,905,445 31.7 PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 -------- DEPARTMENT 04 PLANT OPERATIONS --------- -------------- - ------- ------- ------- - --------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 9.1 BUDGET °s 0101 SALARIES & WAGES- MGMNT. 27,756 30,810 3,054- 11.0- 111,024 102,179 8,845 8.0 333,083 30.7 0102 SALARIES & WAGES -NON MGMT 657,514 603,278 - 54,236 8.2 2,630,056 2,397,193 232,863 8.9 7,890,227 30.4 0103 COMP ABS- ACCRUAL PAYMENTS 0 18,693 18,693- .0 0 31,094 31,094- .0 0 .0 0105 OVERTIME 35,870 39,920 4,050- 11.3- 143,480 160,555 17,075- 11.9- 430,509 37.3 0106 STANDBY PAID 5,039 2,669 2,370 47.0 20,156 11,623 8,533 42.3 60,498 19.2 0110 SALARY VACANCY 20,583- 0 20,583 -100.0 82,332- 0 82,332 -100.0 247,000- .0 SALARIES & WAGES 705,596 695,370 10,226 1.4 2,822,384 2,702,644 119,740 4.2 8,467,317 31.9 0201 WORKERS COMPENSATION INS 19,396 20,509 1,113- 5.7- 77,584 73,712 3,872 5.0 232,800 31.7 0203 FEDERAL MEDICARE TAX 9,916 10,587 671- 6.8- 39,664 39,122 542 1.4 119,039 32.9 0204 MEDICAL & HEALTH INSUR 148,193 137,956 10,237 6.9 592,772 543,064 49,708 8.4 1,778,374 30.5 0205 RETIREMENT CONTRIBUTION 399,636 364,132 35,504 8.9 1,598,544 1,404,920 193,624 12.1 4,795,708 29.3 0206 DEFERRED COMPENSATION CON 41,062 36,282 4,780 11.6 164,248 151,557 12,691 7.7 492,817 30.8 0207 DENTAL INSURANCE 13,553 12,943 610 4.5 54,212 50,864 3,348 6.2 162,696 31.3 0208 LONG -TERM DISABILITY INS 2,092 1,909 183 8.7 - 8,368 7,379 989 11.8 25,171 29.3 0209 LIFE INSURANCE 3,308 2,892 416 12.6 13,232 15,424 2,192- 16.6- 39,773 38.8 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 25,500- 0 25,500 -100.0 102,000- 0 102,000 -100.0 306,000- .0 EMPLOYEE BENEFITS 611,656 587,210 24,446 4.0 2,446,624 2,286,042 160,582 6.6 7,340,378 31.1 0250 CAPITALIZED ADM OVERHEAD 8,613- 2,752- 5,861- 68.0 34,452- 41,366- 6,914 20.1- 103,389- 40.0 CAPITALIZED ADM OVERHEAD 8,613- 2,752- 5,861- 68.0 34,452- 41,366- 6,914 20.1- 103,389- 40.0 0402 LIME 17,166 37,295 20,129- 117.3- 68,664 97,488 28,824- 42.0- 206,000 47.3 0403 POLYMER 40,416 9,275 31,141 77.1 161,664 76,056 85,608 53.0 485,000 15.7 0404 BOILER CHEMICALS 4,833 11,987 7,154- 148.0- 19,332 12,140 7,192 37.2 58,000 20.9 0406 OTHER CHEMICALS 10,333 11,131 798- 7.7- 41,332 23,327 18,005 43.6 124,000 18.8 0407 HYPOCHLORITE 25,666 22,886 2,780 10.8 102,664 58,104 44,560 43.4 308,000 18.9 CHEMICALS 98,414 92,574 5,840 5.9 393,656 267,115 126,541 32.1 1,181,000 22.6 0501 ELECTRICAL 30,249 266,377 236,128 - 780.6- 120,996 765,748 644,752 - 532.9- 363,000 210.9 0502 NATURAL GAS 171,666 136,313 35,353 20.6 686,664 466,762 219,902 32.0 2,060,000 22.7 0503 LAND -FILL GAS 39,583 42,329 2,746- 6.9- 158,332 128,483 29,849 18.9 475,000 27.0 0504 WATER 5,000 6,311 1,311- 26.2- 20,000 13,290 6,710 33.6 60,000 22.2 0505 TELEPHONE 4,541 3,364 1,177 25.9 18,164 13,372 4,792 26.4 54,500 24.5 UTILITIES 251,039 454,694 203,655- 81.1- 1,004,156 1,387,655 383,499- 38.2- 3,012,500 46.1 0603 GENERAL REPAIRS & MAINT 74,996 127,744 52,748- 70.3- 299,984 507,900 207,916- 69.3- 900,000 56.4 0604 OUTSIDE REPAIRS & MAINT 94,869 97,059 2,190- 2.3- 379,476 298,564 80,912 21.3 1,138,500 26.2 0605 COMPUTER REPAIRS & MAINT 3,332 0 3,332 100.0 14,328 5,139 9,189 64.1 41,000 12.5 REPAIRS & MAINTENANCE 173,197 224,803 51,606- 29.8- 693,788 811,603 117,815- 17.0- 2,079,500 39.0 0701 ASH REMOVAL 13,333 10,962 2,371 17.8 53,332 40,646 12,686 23.8 160,000 25.4 0702 SLUDGE REMOVAL 833 0 833 100.0 3,332 0 3,332 100.0 10,000 .0 /8 PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 10/31/2012 DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------- BUDGET ACTUAL VARIANCE ------ -- ----------- % I BUDGET ------ --- - -- ACTUAL --- -- - - - ----------------------------------- VARIANCE $ BUDGET 0703 GRIT REMOVAL 6,666 10,232 3,566- 53.5- 26,664 21,983 4,681 17.6 80,000 27.5 0704 JANITORIAL & REFUSE REMOV 12,415 13,304 889- 7.2- 49,660 51,466 1,806- 3.6- 149,000 34.5 0706 HAZARDOUS WASTE DISPOSAL 916 130 786 85.8 3,664 304 3,360 91.7 11,000 2.8 HAULING & DISPOSAL 34,163 34,628 465- 1.4- 136,652 114,399 22,253 16.3 410,000 27.9 0803 LEGAL SERVICES -STAFF 4,166 0 4,166 100.0 16,664 897 15,767 94.6 50,000 1.8 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 16,664 897 15,767 94.6 50,000 1.8 0901 OUTSIDE SAFETY SERVICES 1,416 4,741 3,325- 234.8- 5,664 4,741 923 16.3 17,000 27.9 0902 TECHNICAL SERVICES 105,887 106,599 712- .7- 423,548 289,279 134,269 31.7 1,270,700 22.8 0904 OTHER PUBLIC AGENCY SERVS 416 1,615 1,199 - 288.2- 1,664 2,503 839- 50.4- 5,000 50.1 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 332 - 0 332 100.0 1,000 .0 OUTSIDE SERVICES 107,802 112,955 5,153- 4.8- 431,208 296,523 134,685 31.2 1,293,700 22.9 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 2,412 662- 37.8- 7,000 10,255 3,255- 46.5- 21,000 48.8 1103 OPERATING SUPPLIES 46,911 50,078 3,167- 6.8- 187,644 175,497 12,147 6.5 563,000 31.2 1104 OPERATING FUEL 1,666 0 1,666 100.0 6,664 0 6,664 100.0 20,000 .0 1105 LABORATORY SUPPLIES 12,166 18,118 5,952- 48.9- 48,664 54,886 6,222- 12.8- 146,000 37.6 1106 SAFETY SUPPLIES 2,551 1,057 1,494 58.6 10,204 6,994 3,210 31.5 30,700 22.8 MATERIALS & SUPPLIES 65,044 71,665 6,621- 10.2- 260,176 247,632 12,544 4.8 780,700 31.7 1201 RENTS & LEASES 4,121 1,500 2,621 63.6 16,484 12,854 3,630 22.0 49,500 26.0 1202 PUBLIC AGENCY FEES 55,016 150,085 95,069- 172.8- 122,564 156,972 34,408- 28.1- 367,700 42.7 1204 TUITION REIMBURSEMENT 833 1,646 813- 97.6- 3,332 1,646 1,686 50.6 10,000 16.5 1205 TECH TRAIN, CONF & MEETS 4,848 1,788 3,060 63.1 19,892 12,720 7,172 36.1 58,700 21.7 1206 CERTIFICATION & LICENSES 725 325 400 55.2 2,900 1,483 1,417 48.9 8,703 17.0 1208 SUBSCRIPTION /PUBLICATION 393 0 393 100.0 1,572 448 1,124 71.5 4,750 9.4 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 164 0 164 100.0 500 .0 1211 OUTSIDE ORGANIZATION FEES 19,124 0 19,124 100.0 76,496 187,610 111,114- 145.3- 229,500 81.7 1212 EMPLOYEE MEMBERSHIPS 901 584 317 35.2 3,604 2,172 1,432 39.7 10,838 20.0 1213 MISCELLANEOUS 495 172 323 65.3 2,080 172 1,908 91.7 6,080 2.8 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 5,000 0 5,000 100.0 15,000 .0 OTHER EXPENSES 87,747 156,100 68,353- 77.9- 254,088 376,077 121,989- 48.0- 761,271 49.4 DEPARTMENT NET EXPENSES 2,130,211 2,427,247 297,036- 13.9- 8,424,944 8,449,221 24,277- .3- 25,272,977 33.4 ri m PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 ------- DEPARTMENT O5 PUMP STATIONS -------------------------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE t BUDGET ACTUAL VARIANCE % BUDGET °s 0102 SALARIES & WAGES -NON MGMT 62,188 58,177 4,011 6.4 248,752 229,246 19,506 7.8 746,267 30.7 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 4,568 2,275- 99.2- 9,172 12,742 3,570- 38.9- 27,527 46.3 0106 STANDBY PAID 8,333 6,937 1,396 16.8 33,332 29,717 3,615 10.8 100,000 29.7 0110 SALARY VACANCY 1,833- 0 1,833 -100.0 7,332- 0 7,332 -100.0 22,000- .0 SALARIES & WAGES 70,981 69,682 1,299 1.8 283,924 271,705 12,219 4.3 851,794 31.9 0201 WORKERS' COMPENSATION INS 2,096 2,036 60 2.9 8,384 8,171 213 2.5 25,156 32.5 0203 FEDERAL MEDICARE TAX 926 1,045 119- 12.9- 3,704 3,947 243- 6.6- 11,112 35.5 0204 MEDICAL & HEALTH INSUR 10,998 10,172 826 - 7.5 43,992 40,677 3,315 7.5 131,977 30.8 0205 RETIREMENT CONTRIBUTION 36,453 39,658 3,205- 8.8- 145,812 146,468 656- .4- 437,443 33.5 0206 DEFERRED COMP. CONTRIB 3,751 4,231 480- 12.8- 15,004 15,991 987- 6.6- 45,018 35.5 0207 DENTAL INSURANCE 1,068 1,064 4 .4 4,272 4,013 259 6.1 12,820 31.3 0208 LONG -TERM DISABILITY INS 205 197 8 3.9 820 738 82 10.0 2,471 29.9 0209 LIFE INSURANCE 280 279 1 .4 1,120 1,022 98 8.8 3,366 30.4 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 9,000- 0 9,000 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 58,682 5,155- 9.6- 214,108 221,027 6,919- 3.2- 642,363 34.4 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 1,852- 0 1,852 -100.0 5,563- .0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 1,852- 0 1,852 -100.0 5,563- .0 0406 OTHER CHEMICALS 33,333 25,208 8,125 24.4 133,332 120,904 12,428 9.3 400,000 30.2 CHEMICALS 33,333 25,208 8,125 24.4 133,332 120,904 12,428 9.3 400,000 30.2 0501 ELECTRICAL 38,133 28,652 9,481 24.9 114,399 113,796 603 .5 457,600 24.9 0504 WATER 1,312 1,549 237- 18.1- 5,248 4,781 467 8.9 15,750 30.4 0505 TELEPHONE 3,925 5,625 1,700- 43.3- 15,700 14,734 966 6.2 47,100 31.3 UTILITIES 43,370 35,826 7,544 17.4 135,347 133,311 2,036 1.5 520,450 25.6 0603 GENERAL REPAIRS & MAINT 3,083 9,695 6,612 - 214.5- 12,332 53,896 41,564- 337.0- 37,000 145.7 0604 OUTSIDE REPAIRS & MAINT. 17,500 64,777 47,277- 270.2- 70,000 78,574 8,574- 12.2- 210,000 37.4 REPAIRS & MAINTENANCE 20,583 74,472 53,889- 261.8- 82,332 132,470 50,138- 60.9- 247,000 53.6 0704 JANITORIAL & REFUSE REMOV 1,525 1,467 58 3.8 6,100 6,255 155- 2.5- 18,300 34.2 HAULING & DISPOSAL 1,525 1,467 58 3.8 6,100 6,255 155- 2.5- 18,300 34.2 0901 OUTSIDE SAFETY SERVICES - 0 1,972 1,972- .0 1,975 5,089 3,114- 157.7- 8,200 62.1 0902 TECHNICAL SERVICES 4,220 1,650 2,570 60.9 16,880 28,514 11,634- 68.9- 50,650 56.3 OUTSIDE SERVICES 4,220 3,622 598 14.2 18,855 33,603 14,748- 78.2- 58,850 57.1 1103 OPERATING SUPPLIES 1,800 1,496 304 16.9 7,200 7,653 453- 6.3- 21,600 35.4 �0� PREPARED 11/08/12, 13:21:20 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 1104 OPERATING FUEL 1,500 0 1,500 100.0 6,000 5,215 785 13.1 18,000 29.0 1106 SAFETY SUPPLIES 416 155 261 62.7 1,664 716 948 57.0 5,000 14.3 MATERIALS & SUPPLIES 3,716 1,651 2,065 55.6 14,864 13,584 1,280 8.6 44,600 30.5 1201 RENTS & LEASES 208 942 734- 352.9- 832 942 110- 13.2- 2,500 37.7 1202 PUBLIC AGENCY FEES 1,632 1,776 144- 8.8- 6,528 1,856 4,672 71.6 19,585 9.5 1204 TUITION REIMBURSEMENT 229 0 229 100.0 916 0 916 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 117 882 88.3 3,996 4,082 86- 2.2- 11,990 34.0 1206 CERTIFICATION & LICENSES 88 0 88 100.0 352 130 222 63.1 1,060 12.3 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 64 0 64 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 99 83- 518.8- 64 99 35- 54.7- 200 49.5 1212 EMPLOYEE MEMBERSHIPS 96 0 96 100.0 384 443 59- 15.4- 1,154 38.4 1213 MISCELLANEOUS 25 0 25 100.0 100 5 95 95.0 300 1.7 OTHER EXPENSES 3,309 2,934 375 11.3 13,236 7,557 5,679 42.9 39,739 19.0 DEPARTMENT NET EXPENSES 234,101 273,544 39,443- 16.8- 900,246 940,416 40,170- 4.5- 2,817,533 33.4 0 PREPARED 11/08/12, 13:22:17 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 10/31/2012 OBJ ----- ----- ---MONTH -TO- DATE - ---- -- - - - -- -------- ---- -- YEAR -TO- DATE--- ----- - - - - -- ANNUAL NO ---------- ACCOUNT TITLE ------ - - -- -- - ------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 118,922 23,115 16.3 568,148 439,778 128,370 22.6 1,704,493 25.8 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,665,370 127,801 7.1 7,172,684 6,690,074 482,610 6.7 21,518,263 31.1 0103 SALARIES & WAGES -COMP ABS 25,000 62,462 37,462- 149.8- 100;000 142,817 42,817- 42.8- 300,000 47.6 0105 OVERTIME 69,257 76,042 6,785- 9.8- 277,028 292,738 15,710- 5.7- 831,292 35.2 0106 STANDBY PAID 18,872 14,117 4,755 25.2 75,488 58,926 16,562 21.9 226,498 26.0 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 229,656- 0 229,656 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 209,101 40,876 16.4 999,908 922,844 77,064 7.7 2,999,812 30.8 0151 OVERTIME 11,399 3,216 8,183 71.8 45,596 12,316 33,280 73.0 136,846 9.0 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 27,664- 0 27,664 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,149,230 96,153 4.3 8,981,532 8,559,493 422,039 4.7 26,945,204 31.8 0201 WORKERS' COMPENSATION INS 42,616 42,766 150- .4- 170,464 161,984 8,480 5.0 511,698 31.7' 0202 STATE UNEMPLOYMENT INSUR 0 5,249 5,249- .0 7,500 12,968 5,468- 72.9- 30,000 43.2 0203 FEDERAL MEDICARE TAX 30,780 30,313 467 1.5 123,120 118,873 4,247 3.4 369,666 32.2 0204 MEDICAL & HEALTH INSUR 800,833 745,093 55,740 7.0 3,203,332 3,012,646 190,686 6.0 9,610,325 31.3 0205 RETIREMENT CONTRIBUTION 1,272,705 1,157,407 115,298 9.1 5,090,820 4,505,571 585,249 11.5 15,272,771 29.5 0206 DEFERRED COMP. CONTRIB 128,537 117,288 11,.249 8.8 514,148 476,236 37,912 7.4 1,542,799 30.9 0207 DENTAL INSURANCE 76,033 73,871 2,162 2.8 304,132 293,362 10,770 3.5 912,678 32.1 0208 LONG -TERM DISABILITY INS - 6,588 6,057 531 8.1 26,352 23,849 2,503 9.5 79,321 30.1 0209 LIFE INSURANCE 14,813 13,719 1,094 7.4 59,252 58,036 1,216 2.1 178,093 32.6 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 -100.0 401,328- 0 401,328 -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 2,191,763 80,810 3.6 12,864,792 12,428,216 436,576 3.4 31,430,351 39.5 TOTAL SALARY AND BENEFITS 4,517,956 4,340,993 176,963 3.9 21,846,324 20,987,709 858,615 3.9 58,375,555 36.0 2z PREPARED 11/08/12, 13:20:56 2013 STATEMENT OF NET ASSETS I PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 218,216.86 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 25,000,000.00 ACCOUNTS RECEIVABLE 1,248,946.14 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 18,400.10 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 525,001.50 AVAD - ALHAMBRA VLY AR 1,701,904.82 DUE FROM R/E 28,638,266.28 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 7,938,845.96 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 44,872,404.71 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 69,465.67 - ACCOUNTS PAYABLE 392,539.01 - SALES TAX PAYABLE 322..88- 66,888,193.90 7,938,845.96 -- --- --- - ----- 74,827,039.86 - ------- - -- - -- -------------- 23 PREPARED 11/08/12, 13:20:56 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2012 002 SEWER CONSTRUCTION REFUNDABLE CONST BONDS 112,622.49 - UNEARNED INTEREST .03 PROJECT RETENTION PAYABLE 256,133.01 - TOTAL LIABILITIES 45,733,015.00 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,237,409.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 1,856,615.67 - TOTAL FUND EQUITY 29,094,024.86 - -------- ------ TOTAL LIABILITIES AND FUND EQUITY 74,827,039.86- - -------- - - - - -- -------------- (�D PREPARED 11/08/12, 7:48:59 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 33%� OF YEAR LAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE t ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 813 813 .0 0 3,378 3,378 .0 4,430,000 .1 SEWER SERVICE CHARGES 0 813 813 .0 0 3,378 3,378 .0 4,430,000 .1 1500 MAIN LINES INSPECTION 16,666 3,984 12,682- 76.1- 66,664 32,951 33,713- 50.6- 200,000 16.5 1600 PLAN REVIEW 7,083 5,141 1,942- 27.4- 28,332 7,491 20,841- 73.6- 85,000 8.8 1900 OVERTIME INSPECTION 2,333 - 95 2,238- 95.9- 9,332 895 8,437- 90.4- 28,000 3.2 2100 TV REINSPECTION 83 0 83- 100.0- 332 0 332 - 100.0- 1,000 .0 3800 RECYCLED WATER 5,083 0 5,083- 100.0- 20,332 0 20,332- 100.0- 61,000 .0 4000 FACILITIES CAPACITY FEES 368,083 345,873 22,210- 6.0- 1,472,332 1,026,486 445,846- 30.3- 4,417,000 23.2 4100 REBATES TO DISTRICT 83 1,137 1,054 269.9 332 1,137 805 242.5 1,000 113.7 4200 PUMP ZONE FEES 53,083 47,428 5,655- 10.7- 212,332 147,530 64,802- 30.5- 637,000 23.2 4400 CAPACITY USE CHARGE 15,833 112,731 96,898 612.0 63,332 104,250 40,918 64.6 190,000 54.9 4501 INTEREST INCOME 29,166 9,438 19,728- 67.6- 116,664 49,586 67,078- 57.5- 350,000 14.2 4600 TAX REVENUE 0 308,868 308,868 .0 0 372,876 372,876 .0 7,534,000 4.9 4700 OTHER AGENCY REIMB -MISC 0 0 0 .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- 6,664 0 6,664- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 0 0 0 .0 .0 0 0 34,082 28,982 34,082 28,982 .0 .0 0 0 .0 .0 OTHER REVENUES 499,162 834,695 335,533 67.2 1,996,648 1,853,240 143,408- 7.2- 17,357,000 10.7 FUND TOTALS 499,162 835,508 336,346 67.4 1,996,648 1,856,618 140,030- 7.0- 21,787,000 8.5 PREPARED 11/08/12, 7:57:56 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL 6 SAFETY 7283 FIRE PROT SYS IMPRVMT 85,000 55,000 41,606 49 5,000 13,623 273 5,427 43,394 7284 TP HAZARD ID /REMEDIATION 125,000 894,000 117,821 94 70,000 4,591 7 0 7,179 7301 TREATMENT PLANT PLANNING 866,000 1,662,000 259,033 30 230,000 220,422 96 72,531 606,967 SUB -TOTAL : 1,076,000 2,611,000 418,460 39 305,000. 238,636 78 77,958 657,540 ONE -TIME RENOVATION 7241 WET WEATHER BYPASS IMPS 3,320,000 3,213,000 3,271,710 99 10,000 3,241 32 0 48,290 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 10,051,000 542,817 51 1,000,000 210,588 21 9,769 517,183 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 2,796,853 85 815,000 2,019,113 248 368,704 513,147 7291 PUMP /BLOWER SEISMIC UPGRD 347,000 4,455,000 262,968 76 2,805,000 4,521 0 0 84,032 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 68,076 57 51000 17,601 352 4,672 51,924 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 16,843 67 100,000 6,575 7 0 8,157 SUB -TOTAL : 9,371,000 34,600,800 7,764,969 83 4,933,000 2,261,639 46 383,145 1,606,031 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 0 191,175 7268 TP FACILITIES RENOV 250,000 180,000 212,871 85 12,000 21,567 180 2,141 37,129 7269 TP ASSET MANAGEMENT 1,184,000 1,184,000 625,496 53 45,000 951 2 0 558,504 7288 PIPING RENOV PH 6 2,253,000 2,186,000 2,263,096 100 526,000 289,635 55 136,258 10,096- 7298 PIPING RENOVATION, PH7 1,067,000 725,000 92,713 9 700,000 30,421 4 5,628 974,287 SUB -TOTAL : 6,304,000 6,121,000 4,480,386 71 1,388,000 365,736 26 144,027 1,823,614 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 700,000 557,000 680,124 97 10,000 37,063 371 8,872 19,876 7287 TP MASTER PLAN UPDATE 365,000 554,000 304,739 84 95,000 53,000 56 2,858 60,261 SUB -TOTAL 1,065,000 1,111,000 984,863 93 105,000 90,063 86 11,730 80,137 SUBSTANTIALLY COMPLETE 7255 PRIMARY STRUCTURE DEMO 1,580,000 1,274,000 1,437,960 91 5,000 501,651 33 5,125 142,040 7276 PIPING RENOVATIONS, 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 3,922,884 88 305,000 503,033 165 5,125 559,116 GD PREPARED 11/08/12, 7:57:56 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 - 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 ________________________________________________________________________________________________________ _______________________________ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTT) THIS FY YEAR YTI7 MONTH BUDGET UNALLOCATED AUTHORIZATIONS 5,927,000 0 PROGRAM CONTINGENCY 415,000 0 Treatment Plant 28,640,000 48,323,800 17,571,562 61 7,036,000 3,459,107 49 621,985 11,068,438 0 PREPARED 11/08/12, 7:57:56 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 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 PTO THIS FY YEAR YTD MONTH BUDGET RENOVATION 5948 SEWER TV INSPECTION, PH2 1,200,000 91000,000 929,142 77 1,000,000 128,625 13 24,322 270,858 5955 SUSPENDED PIPE SUPPORT 190,000 129,500 103,478 55 100,000 34,341 34 8,945 86,522 5973 NO ORINDA SEWER REN PH 4 2,589,000 2,830,000 1,700,128 66 1,806,000 703,052 39 47,125 888,872 5976 DIABLO RENOVATIONS PH2 200,000 2,365,000 233,726 117 300,000 158,054 53 77,032 33,726- 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 62,882 63 14,000 1,454 10 1,454 37,118 5999 CIPP BLANKET CONTRAST 92,200 236,000 3,561 4 10,000 326 3 0 88,639 8401 WC SEWER RENOV PH9 2,100,000 3,078,000 1,556,430 74 1,800,000 987,080 55 290,279 543,570 8404 LAFAYETTE SEWER RENOV PHS 450,000 1,991,000 388,721 86 1,800,000 80,738 5 11,661 61,279 8405 2012 CIPP LINING PROJECT 260,000 2,160,000 216,359 83 2,000,000 76,959 4 21,059 43,641 8410 CATHODIC PROT SYS REPL 200,000 1,200,000 0 0 200,000 0 0 0 200,000 8411 NO.ORINDA SEWER REN. PH 5 150,000 2,064,000 118,417 79 264,000 110,881 42 23,841 31,583 8413 WCK SEWER REN., PH 10 229,000 2,029,000 77,056 34 229,000 77,056 34 30,271 151,944 8415 MARTINEZ PH 4 SEWER REN. 150,000 2,010,000 18,076 12 10,000 18,076 181 7,389 131,924 SUB -TOTAL : 9,138,200 32,069,800 5,864,668 64 9,833,000 2,376,642 24 543,378 3,273,532 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 150,000 510,000 76,452 51 100,000 728 1 728 73,548 5965 COLLECTION SYSTM PLANNING 1,250,000 1,253,000 1,130,585 90 170,000 42,641 25 9,352 119,415 SUB -TOTAL 1,400,000 1,763,000 - 1,207,037 86 270,000 43,369 16 10,080 192,963 EXPANSION 5773 SMITH ROAD CAD 121,000 0 7,427 6 0 7,427 0 0 113,573 5937 ALHAMBRA VALLEY ASSMT 'DST 200,000 130,000 126,827 63 3,000 1,306 44 1,306 73,173 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,573,000 1,353,934 94 9,000 16,085 179 2,315 93,066 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 500,000 3,100,000 120,578 24 500,000 112,690 23 21,249 379,422 8416 2012 -13 DEVELPMNT SEWERAG 681,000 10,000 272,826 40 11000 272,826 283 87,929 408,174 SUB -TOTAL : 3,324,000 4,813,000 1,889,592 57 513,000 418,334 82 112,799 1,434,408 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 565,000 820,000 535,723 95 75,000 64,930 87 52,658 29,277 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 60,458 15 250,000 7,870 3 824 341,542 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 13,573 7 5,000 11,116 222 3,459 186,427 8409 PS SCADA O&M MANUAL 20,000 50,000 4,992 25 25,000 4,992 20 0 15,008 8414 MOR PUMPG ST.CHOPPER PUMP 100,000 400,000 10,983 11 50,000 10,983 22 1,018 89,017 SUB -TOTAL : 1,452,000 3,880,000 670,001 46 1,065,000 99,891 9 57,959 781,999 0 PREPARED 11/08/12, 7:57:56 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- 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 OTHER PROJECTS 8417 SURVEY MONUMENT INSTALL 50,000 0 0 0 0 0 0 0 50,000 SUB -TOTAL : 50,000 0 0 0 0 0 0 0 50,000 SUBSTANTIALLY COMPLETE 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 270,901 68 1,000 39,139 914 16,656 129,099 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB -TOTAL : 558,900 296,000 410,107 73 1,000 39,139 914 16,656 148,793 COMPLETED PROJECTS 5989 S ORINDA SEWER REN PHS 2,904,199 2,167,800 2,904,206 100 0 10,635 0 0 7- 5992 W CREEK SEWER REN, PH 8 2,104,896 2,030,000 2,104,898 100 0 1,003 0 0 2- SUB -TOTAL : 5,009,095 4,197,800 5,009,104 100 0 11,638 0 0 9- UNALLOCATED AUTHORIZATIONS 5,644,055 0 PROGRAM CONTINGENCY 380,550 0 Collection System 26,956,800 47,019,600 15,050,509 56 11,682,000 2,989,013 26 740,872 11,906,291 0 PREPARED 11/08/12, 7:57:56 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 33t OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 TYPE GI General Improvements 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 PTO THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 10,825 1 956,654 10,825 1 10,825 945,829 SUB -TOTAL : 956,654 956,654 10,825 1 956,654 10,825 1 10,825 945,829 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 5,565,000 5,671,000 5,188,718 93 1,095,000 .154,913 14 11,578 376,282 8227 GDI TREATMENT PLANT 500,000 923,100 220,948 44 200,000 0 0 0 279,052 8232 GDI /SMMS REPLACEMENT 200,000 950,000 116,528 58 345,000 28,832 8 7,444 83,472 SUB -TOTAL 6,265,000 7,544,100 5,526,194 88 1,640,000 183,745 11 19,022 738,806 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 1,118,000 667,916 101 90,000 26,278 29 6,847 4,916- 8219 HOB IMPROVEMENTS 795,000 1,144,000 754,184 95 11,000 125,309 139 29,571 40,816 8221 POD IMPROVEMENTS PROGRAM 497,000 319,000 137,227 28 75,000 7,983 11 1,183 359,773 8223 DISTRICT .PROP SAFETY IMP 90,000 124,000 64,237 71 80,000 50,857 64 11,792 25,763 8224 DIST RENTAL PROPERTY IMP 212,500 98,000 66,292 31 30,000 25,852 86 12,607 146,208 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 970,000 6,013,000 948,565 98 3,800,000 163,161 4 117,130 21,435 8228 DISTRICT EASEMENT ACQUIS 790,000 432,500 518,917 66 100,000 111,179 ill 20,327 271,083 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 65,687 31 70,000 4,079 6 0 144,313 8231 SEISMIC IMPS - RENTAL PROP 371,000 640,000 350,254 94 250,000 283,904 114 121,250 20,746 8233 CSOD FACILITY IMPROVEMENT 100,000 384,000 34,868 35 30,000 34,868 116 390 65,132 8234 HOB IMPROVEMENTS 181,000 685,000 1,171 1 60,000 1,171 2 0 179,829 9999 CAPITAL PROJECT CLEARING 0 10,000 26,795 0 1,000 26,791 679 0 26,795 - SUB -TOTAL : 5,432,500 12,200,500 3,976,671 73 4,713,000 861,432 18 321,097 1,455,829 SUBSTANTIALLY COMPLETE 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 234,874 26 898,930 26,215 3 26,215 664,056 SUB -TOTAL : 898,930 898,930 234,874 26 898,930 26,215 3 26,215 664,056 UNALLOCATED AUTHORIZATIONS 6,077,846 0 PROGRAM CONTINGENCY 426,000 0 General Improvements 20,056,930 21,600,184 9,748,564 49 8,208,584 1,082,217 13 377,159 10,308,366 3U PREPARED 11/08/12, 7:57:56 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2012 --------------------------------------------------------------------------------------------------------------------------------------- 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 1,187,414 98 105,000 102,348 98 33,879 22,086 7261 RW CATHODIC PROTECTION 20,000 38,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 250,000 251,517 90 5,000 1,241 25 0 28,483 7299 CONCORD LANDSCAPE PROJECT 540,000 4,100,000 479,185 89 3,300,000 193,997 6 56,323 60,815 7300 REFINERY RECYCLED WATER 150,000 480,000 11056- 1- 100,000 7,129- 7- 1,794 151,056 7303 RW LINE CONCO /MALTBY RPR 163,000 110,000 141,566 87 100,000 118,103 118 92,480 21,434 SUB -TOTAL : 2,362,500 6,379,000 2,068,710 88 3,615,000 408,560 11 184,476 293,790 UNALLOCATED AUTHORIZATIONS 3,823,500 0 PROGRAM CONTINGENCY 208,500 0 Recycled Water 6,394,500 6,379,000 2,068,710 32 3,615,000 408,560 11 184,476 4,325,790 GRAND TOTAL 82,048,230 123,322,584 44,439,345 0 30,541,584 7,938,897 0 1,924,492 37,608,885 0 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS OCTOBER, 2012 (4) The weighted average yield of the total Sewer Construction portfolio is 0.3980 %. (5) The market value of the portfolio on October 31, 2012 was $25,023,556. 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 8/86 -2/90 - -- 1 (1) 16,000,000 18,000,000 2,500,000 16,000,000 16,021,025 64.00% 5,094.66 21,230.46 26,325.12 (4,500,000) 890 RABO BANK Comm Pa 04/18/12 10/17/12 0 0.501 0 3,000,000 (3,000,000) 0 0 0.00% 666.67 3,833.34 4,500.01 891 UBS YCD 06/18/12 12/17/12 47 0.690 4,000,000 4,000,000 4,000,000 4,002,451 16.00% 2,376.67 7,053.34 9,430.01 892A Toyota Motor Corp Comm Pa 08/30/12 02/26/13 118 0.310 2,500,000 2,500,000 2,500,000 2,500,000 10.00% 668.40 689.96 1,358.36 892B Union Bank of Cal NCD 08/30/12 02/26/13 118 0.330 2,500,000 2,500,000 2,500,000 2,500,080 10.00% 710.42 733.33 1,443.75 2,500,000 (4) 25.000.000 30.000.000 (7,500.000) 25.000.000 25.023,556 100.00% 9,516.82 33,540.43 43,057.25 (3) (5) (6) (67.33) 7,749.77 7,682.44 9.449.49 41.290.20 50.739.69 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2012 was 0.330 %. 3z (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 0.3980 %. (5) The market value of the portfolio on October 31, 2012 was $25,023,556. 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 11/08/12, 13:20:56 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------ -------- -- --- ------------ --- --- --------------- - CURRENT ASSETS CASH 76,336.97 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 1,065.04 SUBROGATION RECOVERY A/R .00 DUE FROM -R /E 1,265,275.33 DUE FROM SIC 29,527.26 DUE FROM DEBT FUND .00 TOTAL ASSETS -------- - ----- 5,172,204.60 ----- -- - ---- -- -------------- LIABILITIES DUE TO R/E .00 DUE TO SIC .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 509,610.68 - REVENUE SUMMARY 854,481.86- TOTAL FUND EQUITY 4,172,204.60 - ---- --- - - - - - -- TOTAL LIABILITIES AND FUND EQUITY 5,172,204.60- 33 PREPARED 11/08/12, 08:00:14 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 04/2013 PERIOD ENDING: 10/31/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance 't BUDGET 4501 INTEREST 333 233 100- 30.03- 1,332 979 353- 26.50- 4,000 24.48 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND A 333 233 100- 30.03- 1,332 979 353- 26.50- 4,000 24.48 4501 INTEREST 800 559 241- 30.13- 3,200 2,350 850- 26.56- 9,600 24.48 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND B 800 559 241- 30.13- 3,200 2,350 850- 26.56- 9,600 24.48 4501 INTEREST 408 274 134- 32.84- 1,632 1,152 480- 29.41- 4,900 23.51 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 850,000 850,000 0 .00 850,000 100.00 7501 INSURANCE RECOVERY - HHW 2,625 0 2,625- 100.00- 10,500 0 10,500- 100.00- 31,500 .00 * SUB -FUND C 3,033 274 2,759- 90.97- 862,132 851,152 10,980- 1.27- 886,400 96.02 ------ - - - - -- 4,166 ------- - - - - -- ------ 1,066 - - - - -- --- - - - - -- ------ 3,100- 74.41- - - - - -- 866,664 ------ - - - - -- ------ 854,482 - - - - -- 12,182- --- - - - - -- 1.41- ------ - - - - -- --- 900,000 - - - - -- 94.94 35' PREPARED 11/08/12, 07:59:31 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 04/2013 PERIOD ENDING: 10/31/2012 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance !k BUDGET % 20,833 0 20,833 100.00 83,332 5,111 78,221 93.87 250,000 2.04 1,250 0 1,250 100.00 5,000 3,126 1,874 37.48 15,000 20.84 3,333 0 3,333 100.00 13,332 360 12,972 97.30 40,000 .90 25,416 0 25,416 100.00 101,664 8,597 93,067 91.54 305,000 2.82 0 0 0 .00 0 0 0 .00 0 .00 19,583 0 19,583 100.00 78,332 75,504 2,828 3.61 235,000 32.13 51000 0 5,000 100.00 20,000 0 20,000 100.00 60,000 .00 24,583 0 24,583 100.00 98,332 75,504 22,828 23.22 295,000 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 1,664 0 1,664 100.00 5,000 .00 0 0 0 .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 1,664 0 1,664 100.00 5,000 .00 125 0 125 100.00 500 0 500 100.00 1,500 .00 957 0 957 100.00 479,328 425,510 53,818 11.23 497,000 85.62 50,956 0 50,956 100.00 679,324 509,611 169,713 24.98 1,097,000 46.45 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS OCTOBER, 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 10/99- - -- 1 (1) 3,800,000 3 800 000 3,800,000 3,804,993 100.00% 1,065.04 3,500.70 4,565.74 (3) 3,800,000 3,800,000 0 3,800,000 3,804,993 100.00% 1,065.04 3,500.70 4,565.74 (2) 1.09 (70.97) (69.88) 1,066.13 3,429.73 4,495.86 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2012 was 0.330°/x. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. 3(� (3) The weighted average yield of the total Self- Insurance portfolio is 0.330 %. (4) The market value of the portfolio on October, 2012 was $3,804,993. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 11/08/12, 13:20:56 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 4/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 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 .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- 37 PREPARED 11/08/12, 08:05 :35 PROGRAM DEBTREV ACCOUNT DESCRIPTION 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOND INTEREST INCOME 4551 2002 BOND INTEREST INCOME 4552 RECYC H2O LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 10/31/2012 PAGE 1 ACCOUNTING PERIOD 04/2013 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance BUDGET $ 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 108,815 0 108,815- 100.00- 217,630 .00 0 0 0 .00 0 0 0 .00 5,349,866 .00 0 0 0 .00 108,815 0 108,815- 100.00- 5,567,496 .00 0 0 0 .00 108,815 0 108,815- 100.00- 5,567,496 .00 roo7l PREPARED 11/08/12, 08:00:58 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 10/31/2012 PAGE 1 ACCOUNTING PERIOD 04/2013 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance Budget Actual Variance BUDGET t 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 3