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HomeMy WebLinkAbout03.c. Approve November 2012 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT December 13, 2012 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KINGZ� SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending November, 2012: Expense Categories Total Labor Charges Chemicals Utilities Outside Services Budgeted Actual 22,464,570 21,732,820 658,735 514,442 Favorable /(Unfavorable) Variance 731,750 144,293 1,589,387 2,119,281 (529,894) 1,374,065 1,162,683 211,382 0 Explanation Expenses lower due to vacant positions and associated benefit savings from those positions. 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. 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. Technical services expense lower than budget thus far. Budget is spread over evenly versus actual expense occurring sporadically. CENTRAL CONTRA COSTA SANITARY DISTRICT December 13, 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 November, 2012: Revenue Categories Budgeted Actual Favorable /(Unfavorable) Variance Explanation Facilities Capacity Fees 1,840,415 1,315,789 (524,626) Actual number of new connections is lower than budgeted so far this fiscal year. 0.2 '�M) FINANCIAL STATEMENT SUMMARY November, 2012 O & M Revenue Nov -12 Actual Budget Variance O & M Expenses 5,247 5,418 171 3.2% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $1 OK: Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 1,923 1,704 219 12.9% YEAR -TO -DATE Actual Budget Variance 30,284 30,848 564 1.8% Variance 732 15 144 0 0 0 0 211 83 0 1,185 Total Labor Charges 0 Chemicals 0 Utilities (530) Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (14) - Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 72 569 li K 4 *, ° 2r a a,_ _ Sewer Construction YEAR -TO -DATE Revenue 2,258 Expense 9,737 Over /Under (7,479) TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of Novemober, 2012 was 0.324 %. k PREPARED 12/10/12, 9:02:23 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ ---- ------------- ------- - - - - -- CURRENT ASSETS CASH 17,114,719.91 1,300,282.68 PETTY CASH ACCUM DEPR - INTANGIBLE 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 236,329.11 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,514.13 ACCOUNTS RECEIVABLE -COBRA 4,120.80 A /R -SSC DIRECT BILL 132,523.53 COMPUTER PURCHASE PROGRAM 7,476.19 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 851,079.51 PREPAID RETIREMENT 10,486,702.72 SUPPLIES & MATERIAL INV 1,957,563.08 DUE FROM S/C 45,571,263.59 DUE FROM S/I 5,000.00 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 303,693,518.21 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 -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 149,888,648.86 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 34,154,444.38- 60,731,817.13, 597,683,091.96 - ---- --- - - - --- 658,414,909.09 -- ------ - - - - -- -------------- lJ PREPARED 12/10/12, 9:02:23 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2012 001 RUNNING EXPENSE --- ------ ----- - -- --- DUE TO S/I 1,265,275.33 - DUE TO DEBT FUND 49,015,724.62 - ACCOUNTS PAYABLE 236,166.63 - SALES TAX PAYABLE 10,534.94 - ACCRUED WAGES PAYABLE B25,903.57- 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 1,227,248.32 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,864.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 98.96 - LIFE INS 37.51 DELTA DENTAL .00 POST EMP. BENEFIT -OPEB 933,873.10 - CAFETERIA PLAN PAYABLE 71,901.43 - PERMIT CLEARING 34.00 WORKERS' COMP INS PAYABLE 174,368.71 ACCRUED COMPENSATED ABS. 3,383,280.77 - 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- 30,284,003.40 1,922,892.65- 91,244,442.20- 567,170,466.89- -------- - - - - -- 658,414,909.09- 0 PREPARED 12/10/12, 9:02:25 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 15,766 9,681 6,085- 38.6- 78,830 61,296 17,534- 22.2- 189,200 32.4 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 0 0 .0 55,197,600 .0 2400 SEWER SVC CHRG - DIRECT 0 0 0 .0 841,000 924,439 83,439 9.9 841,000 109.9 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- 0 1,858 100.0- 9,290- 6,171- 3,119 33.6- 22,300- 27.7 SEWER SERVICE CHARGES 13,908 9,681 4,227- 30.4- 910,540 979,564 69,024 7.6 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 25,459 8,459 49.8 85,000 102,276 17,276 20.3 204,000 50.1 1700 SEPTIC TANK DUMPING 5,416 5,586 170 3.1 27,080 32,146 5,066 18.7 65,000 49.5 1900 OVERTIME INSPECTION 1,000 1,976 976 97.6 5,000 3,534 1,466- 29.3- 12,000 29.5 2000 SIDE SEWER INSPECTION 35,000 39,214 4,214 12.0 175,000 193,966 18,966 10.8 420,000 46.2 2700 SALES 166 475 309 186.1 830 1,025 195 23.5 2,000 51.3 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 10,000 16,680 6,680 66.8 145,000 11.5 3000 INDUSTRIAL PERMIT FEES 0 0. 0 .0 0 16,488- 16,488- .0 100,000 16.5- 3200 NEW INDUSTRY PERMIT FEES 750 345 405- 54.0- 3,750 1,618 2,132- 56.9- 9,000 18.0 3301 POLLUTION PREVENTION 0 8,223 8,223 .0 6,000 8,223 2,223 37.1 24,000 34.3 3500 LEASE RENTAL INCOME 58,000 86,638 28,638 49.4 226,000 322,947 96,947 42.9 689,000 46.9 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 59,166 45,074 14,092- 23.8- 177,498 185,653 8,155 4.6 355,000 52.3 4300 ANNEXATION CHARGES 1,500 1,272 228- 15.2- 7,500 6,855 645- 8.6- 18,000 38.1 4500 INTEREST INCOME 0 2 2 .0 0 6,634- 6,634- .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 0 0 .0 53,750 62,413 8,663 16.1 215,000 29.0 5600 HOUSE HAZARD WASTE REIMB 3,000 2,328 672- 22.4- 15,000 18,828 3,828 25.5 825,800 2.3 6000 MISCELLANEOUS INCOME 0 4,733 4,733 .0 0 9,262 9,262 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 830 1,024 194 23.4 2,000 51.2 OTHER REVENUES 183,164 221,325 38,161 20.8 793,238 943,328 150,090 18.9 3,230,800 29.2 FUND TOTALS 197,072 231,006 33,934 17.2 1,703,778 1,922,892 219,114 12.9 70,236,300 2.7 PREPARED 12/10/12, 11:41:24 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2012 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 121,285 20,752 14.6 710,185 561,059 149,126 21.0 1,704,493 32.9 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,670,589 122,582 6.8 8,965,855 8,360,659 605,196 6.8 21,518,263 38.9 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 13,656 11,344 45.4 125,000 156,473 31,473- 25.2- 300,000 52.2 0105 OVERTIME 69,257 89,669 20,412- 29.5- 346,285 382,407 36,122- 10.4- 831,292 46.0 0106 STANDBY PAID 18,872 22,091 3,219- 17.1- 94,360 81,016 13,344 14.1 226,498 35.8 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 287,070- 0 287,070 -100.0 689,000- .0 SALARIES & WAGES 1,990,923 1,917,290 73,633 3.7 9,954,615 9,541,614 413,001 4.1 23,891,546 39.9 0201 WORKERS COMPENSATION INS 40,711 40,040 671 1.6 203,555 196,371 7,184 3.5 488,734 40.2 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 7,500 12,968 5,468- 72.9- 30,000 43.2 0203 FEDERAL MEDICARE TAX 27,391 26,697 694 2.5 136,955 132,565 4,390 3.2 328,905 40.3 0204 MEDICAL & HEALTH INSUR 757,769 716,733 41,036 5.4 3,788,845 3,575,977 212, 868 5.6 9,093,475 39.3 0205 RETIREMENT CONTRIBUTION 1,129,030 1,010,670 118,360 10.5 5,645,150 5,033,821 611,329 10.8 13,548,600 37.2 0206 DEFERRED COMPENSATION CON 114,332 98,239 16,093 14.1 571,660 524,210 47,450 8.3 1,372,232 38.2 0207 DENTAL INSURANCE 71,682 71,009 673 .9 358,410 348,194 10,216 2.9 860,371 40.5 0208 LONG -TERM DISABILITY INS 5,859 5,403 456 7.8 29,295 26,283 3,012 10.3 70,489 37.3 0209 LIFE INSURANCE 13,642 12,789 853 6.3 68,210 66,771 1,439 2.1 163,942 40.7 0211 ACCRUED COMPENSATED ABS 1 0 6,059- 6,059 .0 0 8,368- 8,368 .0 360,000 2.3- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 501,660- 0 501,660 -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 O EMPLOYEE BENEFITS 2,060,084 1,975,521 84,563 4.1 14,074,920 13,675,792 399,128 2.8 28,879,748 47.4 0250 CAPITALIZED ADM OVERHEAD 312,993- 287,583- 25,410- 8.1 1,564,965- 1,484,586- 80,379- 5.1 3,756,000- 39.5 CAPITALIZED ADM OVERHEAD 312,993- 287,583- 25,410- 8.1 1,564,965- 1,484,586- 80,379- 5.1 3,756,000- 39.5 TOTAL LABOR CHARGES 3,738,014 3,605,228 132,786 3.6 22,464,570 21,732,820 731,750 3.3 49,015,294 44.3 0301 DIRECTOR MEETING FEES 5,027 5,053 26- .5- 25,135 23,996 1,139 4.5 60,325 39.8 0302 BOARD TRAINING AND CONF 3,833 205 3,628 94.7 19,165 5,690 13,475 70.3 46,000 12.4 0303 BOARD HEALTH BENEFITS 4,636 4,633 3 .1 23,180 23,147 33 .1 55,635 41.6 DIRECTOR FEES & EXPENSES 13,496 9,891 3,605 26.7 67,480 52,833 14,647 21.7 161,960 32.6 0402 LIME 17,166 24,840 7,674- 44.7- 85,830 122,328 36,498- 42.5- 206,000 59.4 0403 POLYMER 40,416 56,418 16,002- 39.6- 202,080 132,473 69,607 34.4 485,000 27.3 0404 BOILER CHEMICALS 4,833 0 4,833 100.0 24,165 12,140 12,025 49.8 58,000 20.9 0406 OTHER CHEMICALS 43,666 31,313 12,353 28.3 218,330 175,543 42,787 19.6 524,000 33.5 0407 HYPOCHLORITE 25,666 13,853 11,813 46.0 128,330 71,958 56,372 43.9 308,000 23.4 CHEMICALS 131,747 126,424 5,323 4.0 658,735 514,442 144,293 21.9 1,581,000 32.5 0501 ELECTRICAL 80,497 201,301 120,804- 150.1- 364,352 1,125,735 761,383 - 209.0- 966,000 116.5 0502 NATURAL GAS 174,207 253,382 79,175- 45.4- 871,035 723,641 147,394 16.9 2,090,500 34.6 0503 LAND -FILL GAS 39,583 29,464 10,119 25.6 197,915 157,947 39,968 20.2 475,000 33.3 0504 WATER 7,477 1,408 6,069 81.2 37,385 26,478 10,907 29.2 89,750 29.5 0505 TELEPHONE 23,740 12,402 11,338 47.8 118,700 85,480 33,220 28.0 284,900 30.0 UTILITIES 325,504 497,957 172,453- 53.0- 1,589,387 2,119,281 529,894- 33.3- 3,906,150 54.3 PREPARED 12/10/12, 11:41:24 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 7,170 2,517 26.0 48,435 25,618 22,817 47.1 116,250 22.0 0602 VEHIC /EQUIP REPAIR MAINT 7,500 13,179 5,679- 75.7- 37,500 42,401 4,901- 13.1- 90,000 47.1 0603 GENERAL REPAIRS & MAINT 78,745 62,616 16,129 20.5 393,725 624,415 230,690- 58.6- 945,000 66.1 0604 OUTSIDE REPAIRS & MAINT. 164,667 97,477 67,190 40.8 823,212 604,418 218,794 26.6 1,976,150 30.6 0605 COMPUTER REPAIRS & MAINT 39,698 10,965 28,733 72.4 199,490 209,986 10,496- 5.3- 477,411 44.0 0606 REAL PROPERTY REPAIRS 3,333 2,534 799 24.0 16,665 7,398 9,267 55.6 40,000 18.5 REPAIRS & MAINTENANCE 303,630 193,941 109,689 36.1 1,519,027 1,514,236 4,791 .3 3,644,811 41.5 0701 ASH REMOVAL 13,333 11,151 2,182 16.4 66,665 51,797 14,868 22.3 160,000 32.4 0702 SLUDGE REMOVAL 833 0 833 100.0 4,165 0 4,165 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 3,934 2,732 41.0 33,330 25,917 7,413 22.2 80,000 32.4 0704 JANITORIAL & REFUSE REMOV 20,713 22,676 1,963- 9.5- 103,565 113,914 10,349- 10.0- 248,600 45.8 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 12,500 23 12,477 99.8 30,000 .1 0706 HAZARDOUS WASTE DISPOSAL 35,932 3,210 32,722 91.1 181,660 219,633 37,973- 20.9- 511,200 43.0 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 79,977 40,971 39,006 48.8 401,885 411,284 9,399- 2.3- 1,039,800 39.6 0801 PROFESSIONAL SERVICES 14,232 10,283 3,949 27.7 71,160 95,290 24,130- 33.9- 170,800 55.8 0802 LEGAL SERVICES -BOARD 5,166 5,122 44 .9 25,830 22,151 3,679 14.2 62,000 35.7 0803 LEGAL SERVICES -STAFF 29,837 27,567 2,270 7.6 141,719 134,930 6,789 4.8 358,100 37.7 PROFESSIONAL & LEGAL SERV 49,235 42,972 6,263 12.7 238,709 252,371 13,662- 5.7- 590,900 42.7 0901 OUTSIDE SAFETY SERVICES 6,332 4,350 1,982 31.3 33,635 32,143 1,492 4.4 84,200 38.2 0902 TECHNICAL SERVICES 228,147 124,355 103,792 45.5 1,130,735 905,884 224,851 19.9 2,737,920 33.1 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 103,166 100,894 2,272 2.2 161,080 155,310 5,770 3.6 309,750 50.1 0905 REPROGRAPHIC SERVICES 1,557 2,167 610- 39.2- 7,785 2,167 5,618 72.2 18,700 11.6 0906 RECRUITMENT 8,166 6,500 1,666 20.4 40,830 67,179 26,349- 64.5- 98,000 68.6 OUTSIDE SERVICES 347,368 238,266 109,102 31.4 1,374,065 1,162,683 211,382 15.4 3,248,970 35.8 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 13,985 3,548 20.2 87,665 68,283 19,382 22.1 210,460 32.4 1102 GASOLINE, OIL & FUEL 21,454 38,999 17,545- 81.8- 107,270 98,660 8,610 8.0 257,450 38.3 1103 OPERATING SUPPLIES 96,846 85,424 11,422 11.8 486,730 472,529 14,201 2.9 1,175,900 40.2 1104 OPERATING FUEL 3,166 7,608 4,442- 140.3- 15,830 12,823 3,007 19.0 38,000 33.7 1105 LABORATORY SUPPLIES 12,166 11,310 856 7.0 60,830 66,196 5,366- 8.8- 146,000 45.3 1106 SAFETY SUPPLIES 11,894 10,585 1,309 11.0 59,036 48,451 10,585 17.9 142,995 33.9 1108 INVENTORY OVER /SHORT 0 4,204- 4,204 .0 0 32,098- 32,098 .0 0 .0 MATERIALS & SUPPLIES 163,059 163,707 648- .4- 817,361 734,844 82,517 10.1 1,970,805 37.3 1201 RENTS & LEASES 17,335 15,277 2,058 11.9 89,175 66,569 22,606 25.4 213,150 31.2 1202 PUBLIC AGENCY FEES 135,272 203,532 68,260- 50.5- 273,860 373,772 99,912- 36.5- 427,035 87.5 1203 PUBLIC INFORMATION 36,498 68,316 31,818- 87.2- 146,907 140,278 6,629 4.5 438,000 32.0 PREPARED 12/10/12, 11:41:24 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 16,040 2,266 13,774 85.9 44,550 5.1 1205 TECH TRAIN, CONF & MEETS 29,490 18,749 10,741 36.4 139,550 104,026 35,524 25.5 334,170 31.1 1206 CERTIFICATION & LICENSES 1,625 1,720 95- 5.8- 8,125 5,122 3,003 37.0 19,541 26.2 1207 CLAIMS 424 0 424 100.0 2,120 0 2,120 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 3,041 979 2,062 67.8 13,985 4,217 9,768 69.8 33,948 12.4 1209 MILEAGE REIMBURSEMENTS 588 820 232- 39.5- 2,940 2,819 121 4.1 7,140 39.5 1210 PUBLIC NOTICES 486 0 486 100.0 2,430 1,476 954 39.3 5,850 25.2 1211 OUTSIDE ORGANIZATION FEES 27,219 14,516 12,703 46.7 116,095 210,086 93,991- 81.0- 278,000 75.6 1212 EMPLOYEE MEMBERSHIPS 3,086 2,882 204 6.6 16,430 13,600 2,830 17.2 39,145 34.7 1213 MISCELLANEOUS 2,993 1,212 1,781 59.5 14,965 10,190 4,775 31.9 36,030 28.3 121.4 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 350,000 .0 1216 PROFESSIONAL EXP REIMB 4,925 0 4,925 100.0 24,625 4,787 19,838 80.6 65,115 7.4 OTHER EXPENSES 266,190 328,003 61,813- 23.2- 867,247 939,208 71,961- 8.3- 2,296,774 40.9 NET EXPENSES 5,418,220 5,247,360 170,860 3.2 30,848,466 30,284,002 564,464 1.8 68,306,464 44.3 TOTAL EXPENSE 5,418,220 5,247,360 170,860 3.2 30,848,466 30,284,002 564,464 1.8 68,306,464 44.3 101 PREPARED 12/10/12, 11:41:25 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: .11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 369,774 353,711 16,063 4.3 1,848,870 1,754,689 94,181 5.1 4,437,393 39.5 EMPLOYEE BENEFITS 652,844 613,909 38,935 6.0 7,038,720 6,911,894 126,826 1.8 11,991,592 57.6 CAPITALIZED ADM OVERHEAD 4,057- 1,233- 2,824- 69.6 20,285- 9,617- 10,668- 52.6 48,690- 19.8 DIRECTOR FEES & EXPENSES 13,496 9,891 3,605 26.7 67,460 52,833 14,647 21.7 161,960 32.6 UTILITIES 14,724 8,122 6,602 44.8 73,620 53,782 19,636 26.9 176,700 30.4 REPAIRS & MAINTENANCE 41,688 14,422 27,266 65.4 208,317 191,541 16,776 8.1 500,300 38.3 PROFESSIONAL & LEGAL SERV 36,230 35,907 323 .9 180,350 211,704 31,354- 17.4- 434,800 48.7 OUTSIDE SERVICES 98,446 71,443 27,003 27.4 537,480 440,090 97,390 18.1 1,353,550 32.5 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 18,747 9,918 8,829 47.1 96,152 39,940 56,212 58.5 238,725 16.7 OTHER EXPENSES 56,345 76,866 20,521- 36.4- 244,322 200,009 44,313 18.1 1,027,415 19.5 ADMINISTRATION 1,298,237 1,192,956 105,281 8.1 11,125,026 10,696,865 428,161 3.8 21,123,745 50.6 SALARIES & WAGES 450,148 410,707 39,441 8.8 2,250,740 2,128,616 122,124 5.4 5,401,830 39.4 EMPLOYEE BENEFITS 362,390 358,985 23,405 6.1 1,911,950 1,860,205 51,745 2.7 4,588,990 40.5 CAPITALIZED ADM OVERHEAD 290,847- 266,844- 24,003- 8.3 1,454,235- 1,404,066- 50,169- 3.4 3,490,194- 40.2 UTILITIES 5,789 3,364 2,425 41.9 28,945 20,639 8,306 28.7 69,500 29.7 REPAIRS & MAINTENANCE 8,661 4,047 4,614 53.3 43,305 37,311 5,994 13.8 103,961 35.9 HAULING & DISPOSAL 36,765 4,674 32,091 87.3 185,825 227,462 41,637- 22.4- 521,200 43.6 PROFESSIONAL & LEGAL SERV 8,006 6,789 1,217 15.2 33,364 39,078 5,714- 17.1- 96,100 40.7 OUTSIDE SERVICES 128,881 133,554 4,673- 3.6- 234,405 324,510 90,105- 38.4- 446,600 72.7 /O MATERIALS & SUPPLIES 16,077 19,359 3,282- 20.4- 80,385 80,461 76- .1 -. 193,010 41.7 OTHER EXPENSES 25,769 24,881 888 3.4 104,445 71,993 32,452 31.1 255,767 28.1 ENGINEERING 771,639 699,516 72,123 9.3 3,419,129 3,386,209 32,920 1.0 8,166,764 41.4 SALARIES & WAGES 394,424 422,328 27,904- 7.1- 1,972,120 1,953,421 18,699 .9 4,733,212 41.3 EMPLOYEE BENEFITS 359,667 380,703 21,036- 5.8- 1,798,335 1,774,714 23,621 1.3 4,316,425 41.1 CAPITALIZED ADM OVERHEAD 9,013- 3,693- 5,320- 59.0 45,065- 13,723- 31,342- 69.5 108,164- 12.7 UTILITIES 10,582 9,232 1,350 12.8 52,910 46,656 6,252 11.8 127,000 36.7 REPAIRS & MAINTENANCE 59,501 25,105 34,396 57.8 297,505 190,943 106,562 35.8 714,050 26.7 HAULING & DISPOSAL 7,524 5,821 1,703 22.6 37,620 32,693 4,927 13.1 90,300 36.2 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 4,165 554 3,611 66.7 10,000 5.5 OUTSIDE SERVICES 8,019 867 7,152 89.2 40,095 35,556 4,539 11.3 96,270 36.9 MATERIALS & SUPPLIES 59,475 68,003 8,528- 14.3- 297,024 286,803 10,221 3.4 713,770 40.2 OTHER EXPENSES 16,770 16,804 34- .2- 83,850 74,119 9,731 11.6 212,582 34.9 COLLECTION SYSTEM OPS. 907,782 925,308 17,526- 1.9- 4,538,559 4,381,738 156,821 3.5 10,905,445 40.2 SALARIES & WAGES 705,596 661,771 43,825 6.2 3,527,980 3,364,412 163,568 4.6 8,467,317 39.7 EMPLOYEE BENEFITS 611,656 565,369 46,287 7.6 3,058,280 2,851,398 206,682 6.8 7,340,378 38.8 CAPITALIZED ADM OVERHEAD 8,613- 15,813- 7,200 83.6- 43,065- 57,180- 14,115 32.8- 103,389- 55.3 CHEMICALS 98,414 95,379 3,035 3.1 492,070 362,494 129,576 26.3 1,181,000 30.7 UTILITIES 251,039 435,319 184,280- 73.4- 1,255,195 1,822,973 567,778- 45.2- 3,012,500 60.5 REPAIRS & MAINTENANCE 173,197 104,968 68,209 39.4 866,985 916,592 49,607- 5.7- 2,079,500 44.1 HAULING & DISPOSAL 34,163 28,860 5,283 15.5 170,815 143,278 27,537 16.1 410,000 34.9 PROFESSIONAL & LEGAL SERV 4,166 138 4,028 96.7 20,830 1,035 19,795 95.0 50,000 2.1 OUTSIDE SERVICES 107,602 30,852 76,950 71.4 539,010 327,374 211,636 39.3 1,293,700 25.3 MATERIALS & SUPPLIES 65,044 55,678 9,366 14.4 325,220 303,307 21,913 6.7 780,700 38.9 OTHER EXPENSES 163,997 208,612 44,615- 27.2- 418,085 584,690 166,605- 39.8- 761,271 76.8 PREPARED 12/10/12, 11 :41:25 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2012 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 8 BUDGET % PLANT OPERATIONS 2,206,461 2,171,173 35,288 1.6 10,631,405 10,620,373 11,032 .1 25,272,977 42.0 SALARIES & WAGES 70,981 68,773 2,208 3.1 354,905 340,476 14,429 4.1 851,794 40.0 EMPLOYEE BENEFITS 53,527 56,555 3,028- 5.7- 267,635 277,581 9,946- 3.7- 642,363 43.2 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 2,315- 0 2,315 -100.0 5,563- .0 CHEMICALS 33,333 31,045 2,288 6.9 166,665 151,948 14,717 8.8 400,000 38.0 UTILITIES 43,370 41,920 1,450 3.3 178,717 175,229 3,488 2.0 520,450 33.7 REPAIRS & MAINTENANCE 20,583 45,379 24,796- 120.5- 102,915 177,849 74,934- 72.8- 247,000 72.0 HAULING & DISPOSAL 1,525 1,596 71- 4.7- 7,625 7,851 226- 3.0- 18,300 42.9 OUTSIDE SERVICES 4,220 1,550 2,670 63.3 23,075 35,153 12,078- 52.3- 58,850 59.7 MATERIALS & SUPPLIES 3,716 10,749 7,033- 189.3- 18,580 24,333 5,753- 31.0- 44,600 54.6 OTHER EXPENSES 3,309 840 2,469 74.6 16,545 8,397 8,148 49.2 39,739 21.1 PUMP STATIONS 234,101 258,407 24,306- 10.4- 1,134,347 1,198,817 64,470- 5.7- 2,817,533 42.5 FUND TOTALS 5,418,220 5,247,360 170,860 3.2 30,848,466 30,284,002 564,464 1.8 68,306,464 44.3 (9 PREPARED 12/10/12, 11:41:28 3 EXPENSE SUMMARY REPORT BY DEPARTMENT 179,887 16,665 7,398 PAGE 1 PROGRAM /GM279D 95,290 25,830 RUNNING EXPENSE 83,360 FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - --- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 73,127 84,349 11,222- 15.3 - 365,635 356,491 9,144 2.5 877,552 40.6 0102 SALARIES & WAGES -NON MGMT 274,260 251,541 22,719 8.3 1,371,300 1,259,812 111,488 8.1 3,291,161 38.3 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 13,656 11,344 45.4 125,000 118,650 6,350 5.1 300,000 39.6 0105 OVERTIME 7,220 4,165 3,055 42.3 36,100 19,736 16,364 45.3 86,680 22.8 0110 SALARY VACANCY 9,833- 0 9,833 -100.0 49,165- 0 49,165 -100.0 118,000- .0 SALARIES & WAGES 369,774 353,711 16,063 4.3 1,848,870 1,754,689 94,181 5.1 4,437,393 39.5 0201 WORKERS' COMPENSATION INS 1,752 1,710 42 2.4 8,760 8,556 204 2.3 21,068 40.6 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 7,500 12,968 5,468- 72.9- 30,000 43.2 0203 FEDERAL MEDICARE TAX 4,976 4,883 93 1.9 24,880 23,354 1,526 6.1 59,784 39.1 0204 MEDICAL & HEALTH INSUR 415,805 374,454 41,351 9.9 2,079,025 1,907,398 171,627 8.3 4,989,737 38.2 0205 RETIREMENT CONTRIBUTION 205,638 176,855 28,783 14.0 1,028,190 892,849 135,341 13.2 2,467,722 36.2 0206 DEFERRED COMP. CONTRIB 19,917 17,594 2,323 11.7 99,585 88,534 11,051 11.1 239,084 37.0 0207 DENTAL INSURANCE 39,541 37,846 1,695 4.3 197,705 186,808 10,897 5.5 474,533 39.4 0208 LONG -TERM DISABILITY INS 928 829 99 10.7 4,640 4,136 504 10.9 11,173 37.0 0209 LIFE INSURANCE 5,953 5,797 156 2.6 29,765 28,659 1,106 3.7 71,491 40.1 0211 ACCRUED COMPENSATED ABS. 0 6,059- 6,059 .0 0 8,368- 8,368 .0 360,000 2.3- 0212 BENEFIT VACANCY 41,666- 0 41,666 -100.0 208,330- 0 208,330 -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 652,844 613,909 38,935 6.0 7,038,720 6,911,894 126,826 1.8 11,991,592 57.6 0250 CAPITALIZED ADM OVERHEAD 4,057- 1,233- 2,824- 69.6 20,285- 9,617- 10,668- 52.6 48,690- 19.8 CAPITALIZED ADM OVERHEAD 4,057- 1,233- 2,824- 69.6 20,285- 9,617- 10,668- 52.6 48,690- 19.8 0301 DIRECTOR MEETING FEES 5,027 5,053 26- .5- 25,135 23,996 1,139 4.5 60,325 39.8 0302 BOARD TRAINING AND CONF 3,833 205 3,628 94.7 19,165 5,690 13,475 70.3 46,000 12.4 0303 BOARD HEALTH BENEFITS 4,636 4,633 3 .1 23,180 23,147 33 .1 55,635 41.6 DIRECTOR FEES & EXPENSES 13,496 9,891 3,605 26.7 67,480 52,833 14,647 21.7 161,960 32.6 0501 ELECTRICAL 6,250 5,365 885 14.2 31,250 28,647 2,603 8.3 75,000 38.2 0502 NATURAL GAS 916 750 166 18.1 4,580 3,289 1,291 28.2 11,000 29.9 0504 WATER 333 0 333 100.0 1,665 1,337 328 19.7 4,000 33.4 0505 TELEPHONE 7,225 2,007 5,218 72.2 36,125 20,509 15,616 43.2 86,700 23.7 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 14,724 416 5,898 32,041 3,333 41,688 14,232 5,166 16,832 8,122 0 2,219 9, 669 2,534 14,422 10,283 5,122 20,502 6, 602 44. 8 416 100.0 3,679 62.4 22,372 69.8 799 24.0 27,266 65.4 3,949 27.7 44 .9 3,670- 21.8- 73,620 53,782 2,080 3 29,367 4,253 160,205 179,887 16,665 7,398 208,317 191,541 71,160 95,290 25,830 22,151 83,360 94,263 19,838 26.9 2,077 99.9 25,114 85.5 19,682- 12.3- 9,267 55.6 16,776 8.1 24,130- 33.9- 3,679 14.2 10,903- 13.1- 176,700 30.4 5,000 .1 70,800 6.0 384,500 46.8 40,000 18.5 500,300 38.3 170,800 55.8 62,000 35.7 202,000 46.7 PREPARED 12/10/12, 11:41:28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- ----- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 36,230 35,907 323 .9 180,350 211,704 31,354- 17.4- 434,800 48.7 0901 OUTSIDE SAFETY SERVICES 4,583 3,800 783 17.1 22,915 13,194 9,721 42.4 55,000 24.0 0902 TECHNICAL SERVICES 84,197 58,956 25,241 30.0 420,985 310,280 110,705 26.3 1,010,400 30.7 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 20 230 92.0 46,500 47,270 770- 1.7- 174,750 27.1 0905 REPROGRAPHIC SERVICES 1,250 2,167 917- 73.4- 6,250 2,167 4,083 65.3 15,000 14.4 0906 RECRUITMENT 8,166 6,500 1,666 20.4 40,830 67,179 26,349- 64.5- 98,000 68.6 OUTSIDE SERVICES 98,446 71,443 27,003 27.4 537,480 440,090 97,390 18.1 1,353,550 32.5 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 10,247 2,872 7,375 72.0 51,235 28,921 22,314 43.6 123,000 23.5 1103 OPERATING SUPPLIES 4,653 6,775 2,122- 45.6- 25,765 20,835 4,930 19.1 69,450 30.0 1106 SAFETY SUPPLIES 3,847 4,475 628- 16.3- 19,152 22,282 3,130- 16.3- 46,275 48.2 1108 INVENTORY OVER /SHORT 0 4,204- 4,204 .0 0 32,098- 32,098 .0 0 .0 MATERIALS & SUPPLIES 18,747 9,918 8,829 47.1 96,152 39,940 56,212 58.5 238,725 16.7 /J 1201 RENTS & LEASES 2,548 900 1,648 64.7 15,240 6,474 8,766 57.5 35,600 18.2 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,040 654 386 37.1 2,500 26.2 1203 PUBLIC INFORMATION 35,583 68,316 32,733- 92.0- 142,332 140,224 2,108 1.5 427,000 32.8 1204 TUITION REIMBURSEMENT 915 0 915 100.0 4,575 0 4,575 100.0 11,000 .0 1205 TECH TRAIN, CONF & MEETS 7,969 457 7,512 94.3 35,845 28,602 7,243 20.2 86,450 33.1 1206 CERTIFICATION & LICENSES 149 0 149 100.0 745 0 745 100.0 1,800 .0 1207 CLAIMS 416 0 416 100.0 2,080 0 2,080 100.0 5,000 .0 1208 SUBSCRIPTION /PUBLICATION 868 0 868 100.0 3,120 2,449 671 21.5 7,785 31.5 1209 MILEAGE REIMBURSEMENTS 335 667 332- 99.1- 1,675 1,438 237 14.1 4,050 35.5 1210 PUBLIC NOTICES 62 0 62 100.0 310 117 193 62.3 750 15.6 1211 OUTSIDE ORGANIZATION FEES 2,433 5,030 2,597- 106.7- 12,165 7,968 4,197 34.5 29,200 27.3 1212 EMPLOYEE MEMBERSHIPS 557 764 207- 37.2- 3,785 2,084 1,701 44.9 8,715 23.9 1213 MISCELLANEOUS 1,335 732 603 45.2 6,575 6,999 424- 6.4- 15,950 43.9 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 14,835 3,000 11,835 79.8 41,615 7.2 OTHER EXPENSES 56,345 76,866 20,521- 36.4- 244,322 200,009 44,313 18.1 1,027,415 19.5 DEPARTMENT NET EXPENSES 1,298,237 1,192,956 105,281 8.1 11,125,026 10,696,865 428,161 3.8 21,123,745 50.6 PREPARED 12/10/12, 11:41:28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2012 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 6,846 17,945 72.4 123,955 6,846 117,109 94.5 297,497 2.3 0102 SALARIES & WAGES -NON MGMT 434,191 396,163 38,028 8.8 2,170,955 2,089,546 81,409 3.7 5,210,333 40.1 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 6,729 6,729- .0 0 .0 0105 OVERTIME 4,915 7,698 2,783- 56.6- 24,575 25,495 920- 3.7- 59,000 43.2 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 68,745- 0 68,745 -100.0 165,000- .0 SALARIES & WAGES 450,148 410,707 39,441 8.8 2,250,740 2,128,616 122,124 5.4 5,401,830 39.4 0201 WORKERS' COMPENSATION INS 5,841 5,551 290 5.0 29,205 27,585 1,620 5.5 70,133 39.3 0203 FEDERAL MEDICARE TAX 6,275 5,453 822 13.1 31,375 28,832 2,543 8.1 75,346 38.3 0204 MEDICAL & HEALTH INSUR 87,930 91,441 3,511- 4.0- 439,650 461,913 22,263- 5.1- 1,055,206 43.8 0205 RETIREMENT CONTRIBUTION 259,806 223,732 36,074 13.9 1,299,030 1,161,736 137,294 10.6 3,117,716 37.3 0206 DEFERRED COMP. CONTRIB 25,962 20,488 5,474 21.1 129,810 117,990 11,820 9.1 311,582 37.9 0207 DENTAL INSURANCE 8,916 9,194 278- 3.1- 44,580 46,504 1,924- 4.3- 107,024 43.5 0208 LONG -TERM DISABILITY INS 1,373 1,228 145 10.6 6,865 6,121 744 10.8 16,495 37.1 0209 LIFE INSURANCE 2,203 1,898 305 13.8 11,015 9,524 1,491 13.5 26,488 36.0 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 79,580- 0 79,580 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 358,985 23,405 6.1 1,911,950 1,860,205 51,745 2.7 4,588,990 40.5 0250 CAPITALIZED ADM OVERHEAD 290,847- 266,844- 24,003- 8.3 1,454,235- 1,404,066- 50,169- 3.4 3,490,194- 40.2 CAPITALIZED ADM OVERHEAD 290,847- 266,844- 24,003- 8.3 1,454,235- 1,404,066- 50,169- 3.4 3,490,194- 40.2 0501 ELECTRICAL 1,199 0 1,199 100.0 5,995 3,042 2,953 49.3 14,400 21.1 0502 NATURAL GAS 125 0 125 100.0 625 65 560 89.6 1,500 4.3 0504 WATER 166 0 166 100.0 830 656 174 21.0 2,000 32.8 0505 TELEPHONE 4,299 3,364 935 21.7. 21,495 16,876 4,619 21.5 51,600 32.7 UTILITIES 5,789 3,364 2,425 41.9 28,945 20,639 8,306 28.7 69,500 29.7 0604 OUTSIDE REPAIRS & MAINT. 4,336 2,751 1,585 36.6 21,680 12,351 9,329 43.0 52,050 23.7 0605 COMPUTER REPAIRS & MAINT 4,325 1,296 3,029 70.0 21,625 24,960 3,335- 15.4- 51,911 48.1 REPAIRS & MAINTENANCE 8,661 4,047 4,614 53.3 43,305 37,311 5,994 13.8 103,961 35.9 0704 JANITORIAL & REFUSE REMOV 1,749 1,552 197 11.3 8,745 8,220 525 6.0 21,000 39.1 0706 HAZARDOUS WASTE DISPOSAL 35,016 3,122 31,894 91.1 177,080 219,242 42,162- 23.8- 500,200 43.8 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 36,765 4,674 32,091 87.3 185,825 227,462 41,637- 22.4- 521,200 43.6 0803 LEGAL SERVICES -STAFF 8,006 6,789 1,217 15.2 33,364 39,078 5,714- 17.1- 96,100 40.7 PROFESSIONAL & LEGAL SERV 8,006 6,789 1,217 15.2 33,364 39,078 5,714- 17.1- 96,100 40.7 0902 TECHNICAL SERVICES 26,165 32,680 6,515- 24.9- 120,825 218,973 98,148- 81.2- 314,000 69.7 0904 OTHER PUBLIC AGENCY SERVS 102,500 100,874 1,626 1.6 112,500 105,537 6,963 6.2 130,000 81.2 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 1,080 0 1,080 100.0 2,600 .0 PREPARED 12/10/12, 11:41:28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2012 DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 128,881 133,554 4,673- 3.6- 234,405 324,510 90,105- 38.4- 446,600 72.7 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 7,594 2,932- 62.9- 23,310 25,555 2,245- 9.6- 55,960 45.7 1103 OPERATING SUPPLIES 9,769 10,923 1,154- 11.8- 48,845 48,677 168 .3 117,250 41.5 1106 SAFETY SUPPLIES 1,646 842 804 48.8 8,230 6,229 2,001 24.3 19,800 31.5 MATERIALS & SUPPLIES 16,077 19,359 3,282- 20.4- 80,385 80,461 76- .1- 193,010 41.7 1201 RENTS & LEASES 657 4,694 4,037- 614.5- 3,285 5,292 2,007- 61.1- 7,900 67.0 1202 PUBLIC AGENCY FEES 416 4,117 3,701- 889.7- 2,080 4,609 2,529- 121.6 - 5,000 92.2 1203 PUBLIC INFORMATION 915 0 915 100.0 4,575 54 4,521 98.8 11,000 .5 1204 TUITION REIMBURSEMENT 1,065 0 1,065 100.0 5,325 620 4,705 88.4 18,800 3.3 1205 TECH TRAIN, CONF & MEETS 12,227 4,880 7,347 60.1 56,735 37,203 19,532 34.4 135,660 27.4 1206 CERTIFICATION & LICENSES 257 230 27 10.5 1,285 477 808 62.9 3,095 15.4 1208 SUBSCRIPTION /PUBLICATION 1,706 979 727 42.6 8,530 1,254 7,276 85.3 20,513 6.1 1209 MILEAGE REIMBURSEMENTS 121 0 121 100.0 605 593 12 2.0 1,490 39.8 1210 PUBLIC NOTICES 424 0 424 100.0 2,120 1,359 761 35.9 5,100 26.6 1211 OUTSIDE ORGANIZATION FEES 5,662 9,486 3,824- 67.5- 8,310 14,508 6,198- 74.6- 19,300 75.2 /S 1212 EMPLOYEE MEMBERSHIPS 931 495 436 46.8 4,655 4,733 78- 1.7- 11,209 42.2 1213 MISCELLANEOUS 930 0 930 100.0 4,650 1,291 3,359 72.2 11,200 11.5 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 2,290 0 2,290 100.0 5,500 .0 OTHER EXPENSES 25,769 24,881 888 3.4 104,445 71,993 32,452 31.1 255,767 28.1 DEPARTMENT NET EXPENSES 771,639 699,516 72,123 9.3 3,419,129 3,386,209 32,920 1.0 8,186,764 41.4 PREPARED 12/10/12, 11:41:28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 16,363 19,690 3,327- 20.3- 81,815 85,143 3,328- 4.1- 196,361 43.4 0102 SALARIES & WAGES -NON MGMT 365,018 357,261 7,757 2.1 1,825,090 1,719,240 105,850 5.8 4,380,275 39.2 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 18,959 38,222 19,263 - 101.6- 94,795 124,296 29,501- 31.1- 227,576 54.6 0106 STANDBY PAID 5,500 7,155 1,655- 30.1- 27,500 24,742 2,758 10.0 66,000 37.5 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 57,080- 0 57,080 -100.0 137,000- .0 SALARIES & WAGES 394,424 422,328 27,904- 7 . 1 - 1,972,120 1,953,421 18,699 9 4,733,212 41.3 0201 WORKERS' COMPENSATION INS 11,626 12,618 992- 8.5- 58,130 58,187 57- 1- 139,577 41.7 0203 FEDERAL MEDICARE TAX 5,298 5,900 602- 11.4- 26,490 26,850 360- 1.4- 63,624 42.2 0204 MEDICAL & HEALTH INSUR 94,843 101,571 6,728- 7.1- 474,215 473,660 555 .1 1,138,181 41.6 0205 RETIREMENT CONTRIBUTION 227,497 224,736 2,761 1.2 1,137,485 1,042,505 94,980 8.4 2,730,011 38.2 0206 DEFERRED COMP. CONTRIB 23,640 22,808 832 3.5 118,200 112,790 5,410 4.6 283,731 39.8 0207 DENTAL INSURANCE 8,604 9,887 1,283- 14.9- 43,020 45,923 2,903- 6.7- 103,298 44.5 0208 LONG -TERM DISABILITY INS 1,261 1,222 39 3.1 6,305 5,784 521 8.3 15,179 38.1 0209 LIFE INSURANCE 1,898 1,961 63- 3.3- 9,490 9,015 475 5.0 22,824 39.5 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 75,000- 0 75,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 380,703 21,036- 5.8- 1,798,335 1,774,714 23,621 1.3 4,316,425 41.1 �6 0250 CAPITALIZED ADM OVERHEAD 9,013- 3,693- 5,320- 59.0 45,065- 13,723- 31,342- 69.5 108,164- 12.7 CAPITALIZED ADM OVERHEAD 9,013- 3,693- 5,320- 59.0 45,065- 13,723- 31,342- 69.5 108,164- 12.7 0501 ELECTRICAL 4,666 5,281 615- 13.2- 23,330 23,847 517- 2.2- 56,000 42.6 0502 NATURAL GAS 1,500 310 1,190 79.3 7,500 1,203 6,297 84.0 18,000 6.7 0504 WATER 666 790 124- 18.6- 3,330 5,797 2,467- 74.1- 8,000 72.5 0505 TELEPHONE 3,750 2,851 899 24.0 18,750 15,811 2,939 15.7 45,000 35.1 UTILITIES 10,582 9,232 1,350 12.8 52,910 46,658 6,252 11.8 127,000 36.7 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 7,170 2,517 26.0 48,435 25,618 22,817 47.1 116,250 22.0 0602 VEHIC /EQUIP REPAIR MAINT 7,500 13,179 5,679- 75.7- 37,500 42,401 4,901- 13.1- 90,000 47.1 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 1,250 0 1,250 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 42,064 4,756 37,308 88.7 210,320 122,924 87,396 41.6 504,800 2.4.4 REPAIRS & MAINTENANCE 59,501 25,105 34,396 57.8 297,505 190,943 106,562 35.8 714,050 26.7 0704 JANITORIAL & REFUSE REMOV 5,024 5,821 797- 15.9- 25,120 32,670 7,550- 30.1- 60,300 54.2 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 12,500 23 12,477 99.8 30,000 .1 HAULING & DISPOSAL 7,524 5,821 1,703 22.6 37,620 32,693 4,927 13.1 90,300 36.2 0803 LEGAL SERVICES -STAFF 833 138 695 83.4 4,165 554 3,611 86.7 10,000 5.5 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 4,165 554 3,611 86.7 10,000 5.5 0901 OUTSIDE SAFETY SERVICES 333 0 333 100.0 1,665 8,569 6,904 - 414.7- 4,000 214.2 0902 TECHNICAL SERVICES 7,678 867 6,811 88.7 38,390 26,987 11,403 29.7 92,170 29.3 PREPARED 12/10/12, 11:41 :28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 40 0 40 100.0 100 .0 OUTSIDE SERVICES 8,019 867 7,152 89.2 40,095 35,556 4,539 11.3 96,270 36.9 1101 OFFICE EQUIPMENT /SUPPLIES 874 379 495 56.6 4,370 412 3,958 90.6 10,500 3.9 1102 GASOLINE, OIL & FUEL 21,454 38,999 17,545- 81.8- 107,270 98,660 8,610 8.0 257,450 38.3 1103 OPERATING SUPPLIES 33,713 26,832 6,881 20.4 168,565 178,975 10,410- 6.2- 404,600 44.2 1106 SAFETY SUPPLIES 3,434 1,793 1,641 47.8 16,819 8,756 8,063 47.9 41,220 21.2 MATERIALS & SUPPLIES 59,475 68,003 8,528- 14.3- 297,024 286,803 10,221 3.4 713,770 40.2 1201 RENTS & LEASES 9,801 6,450 3,351 34.2 49,005 37,774 11,231 22.9 117,650 32.1 1202 PUBLIC AGENCY FEES 1,750 0 1,750 100.0 8,750 10,266 1,516- 17.3- 32,250 31.8 1204 TUITION REIMBURSEMENT 166 0 166 100.0 830 0 830 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 8,584 5,137 - 149.0- 17,235 16,590 645 3.7 41,370 40.1 1206 CERTIFICATION & LICENSES 406 225 181 44.6 2,030 1,767 263 13.0 4,883 36.2 1207 CLAIMS 8 0 8 100.0 40 0 40 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 290 66 224 77.2 700 9.4 1209 MILEAGE REIMBURSEMENTS 75 153 78- 104.0- 375 689 314- 83.7- 900 76.6 1212 EMPLOYEE MEMBERSHIPS 601 1,260 659 - 109.7- 3,005 3,805 800- 26.6- 7,229 52.6 / 1213 MISCELLANEOUS 208 132 76 36.5 1,040 1,375 335- 32.2- 2,500 55.0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 1,250 1,787 537- 43.0- 3,000 59.6 OTHER EXPENSES 16,770 16,804 34- .2- 83,850 74,119 9,731 11.6 212,582 34.9 DEPARTMENT NET EXPENSES 907,782 925,308 17,526- 1.9- 4,538,559 4,381,738 156,821 3.5 10,905,445 40.2 PREPARED 12/10/12, 11:41:28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 8 BUDGET % 0101 SALARIES & WAGES- MGMNT. 27,756 10,400 17,356 62.5 138,780 112,579 26,201 18.9 333,083 33.8 0102 SALARIES & WAGES -NON MGMT 657,514 607,429 50,085 7.6 3,287,570 3,004,621 282,949 8.6 7,890,227 38.1 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 31,094 31,094- .0 0 .0 0105 OVERTIME 35,870 37,702 1,832- 5.1- 179,350 198,257 18,907- 10.5- 430,509 46.1 0106 STANDBY PAID 5,039 6,240 1,201- 23.8- 25,195 17,861 7,334 29.1 60,498 29.5 0110 SALARY VACANCY 20,583- 0 20,583 -100.0 102,915- 0 102,915 -100.0 247,000- .0 SALARIES & WAGES 705,596 661,771 43,825 6.2 3,527,980 3,364,412 163,568 4.6 8,467,317 39.7 0201 WORKERS COMPENSATION INS 19,396 18,209 1,187 6.1 96,980 91,921 5,059 5.2 232,800 39.5 0203 FEDERAL MEDICARE TAX 9,916 9,474 442 4.5 49,580 48,595 985 2.0 119,039 40.8 0204 MEDICAL & HEALTH INSUR 148,193 139,095 9,098 6.1 740,965 682,157 58,808 7.9 1,778,374 38.4 0205 RETIREMENT CONTRIBUTION 399,636 346,726 52,910 13.2 1,998,180 1,751,642 246,538 12.3 4,795,708 36.5 0206 DEFERRED COMPENSATION CON 41,062 34,066 6,996 17.0 205,310 185,622 19,688 9.6 492,817 37.7 0207 DENTAL INSURANCE 13,553 13,018 535 3.9 67,765 63,881 3,884 5.7 162,696 39.3 0208 LONG -TERM DISABILITY INS 2,092 1,927 165 7.9 10,460 9,307 1,153 11.0 25,171 37.0 0209 LIFE INSURANCE 3,308 2,854 454 13.7 16,540 18,273 1,733- 10.5- 39,773 45.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 25,500- 0 25,500 -100.0 127,500- 0 127,500 -100.0 306,000- .0 EMPLOYEE BENEFITS 611,656 565,369 46,287 7.6 3,058,280 2,851,398 206,882 6.8 7,340,378 38.8 /g 0250 CAPITALIZED ADM OVERHEAD 8,613- 15,813- 7,200 83.6- 43,065- 57,180- 14,115 32.8- 103,389- 55.3 CAPITALIZED ADM OVERHEAD 8,613- 15,813- 7,200 83.6- 43,065- 57,180- 14,115 32.8- 103,389- 55.3 0402 LIME 17,166 24,840 7,674- 44.7- 85,830 122,328 36,498- 42.5- 206,000 59.4 0403 POLYMER 40,416 56,418 16,002- 39.6- 202,080 132,473 69,607 34.4 485,000 27.3 0404 BOILER CHEMICALS 4,833 0 4,833 100.0 24,165 12,140 12,025 49.8 58,000 20.9 0406 OTHER CHEMICALS 10,333 268 10,065 97.4 51,665 23,595 28,070 54.3 124,000 19.0 0407 HYPOCHLORITE 25,666 13,853 11,813 46.0 128,330 71,958 56,372 43.9 308,000 23.4 CHEMICALS 98,414 95,379 3,035 3.1 492,070 362,494 129,576 26.3 1,181,000 30.7 0501 ELECTRICAL 30,249 150,887 120,638- 398.8- 151,245 916,635 765,390 - 506.1- 363,000 252.5 0502 NATURAL GAS 171,666 252,322 80,656- 47.0- 858,330 719,084 139,246 16.2 2,060,000 34.9 0503 LAND -FILL GAS 39,583 29,464 10,119 25.6 197,915 157,947 39,968 20.2 475,000 33.3 0504 WATER 5,000 0 5,000 100.0 25,000 13,290 11,710 46.8 60,000 22.2 0505 TELEPHONE 4,541 2,646 1,895 41.7 22,705 16,017 6,688 29.5 54,500 29.4 UTILITIES 251,039 435,319 184,280- 73.4- 1,255,195 1,822,973 567,778- 45.2- 3,012,500 60.5 0603 GENERAL REPAIRS & MAINT 74,996 54,558 20,438 27.3 374,980 562,458 187,478- 50.0- 900,000 62.5 0604 OUTSIDE REPAIRS & MAINT 94,869 50,430 44,439 46.8 474,345 348,995 125,350 26.4 1,138,500 30.7 0605 COMPUTER REPAIRS & MAINT 3,332 0 3,332 100.0 17,660 5,139 12,521 70.9 41,000 12.5 REPAIRS & MAINTENANCE 173,197 104,988 68,209 39.4 866,985 916,592 49,607- 5.7- 2,079,500 44.1 0701 ASH REMOVAL 13,333 11,151 2,182 16.4 66,665 51,797 14,868 22.3 160,000 32.4 0702 SLUDGE REMOVAL 833 0 833 100.0 4,165 0 4,165 100.0 10,000 .0 PREPARED 12/10/12, 11:41:28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 6,666 3,934 2,732 41.0 33,330 25,917 7,413 22.2 80,000 32.4 0704 JANITORIAL & REFUSE REMOV 12,415 13,707 1,292- 10.4- 62,075 65,173 3,098- 5.0- 149,000 43.7 0706 HAZARDOUS WASTE DISPOSAL 916 88 828 90.4 4,580 391 4,189 91.5 11,000 3.6 HAULING & DISPOSAL 34,163 28,880 5,283 15.5 170,815 143,278 27,537 16.1 410,000 34.9 0803 LEGAL SERVICES -STAFF 4,166 138 4,028 96.7 20,830 1,035 19,795 95.0 50,000 2.1 PROFESSIONAL & LEGAL SERV 4,166 138 4,028 96.7 20,830 1,035 19,795 95.0 50,000 2.1 0901 OUTSIDE SAFETY SERVICES 1,416 0 1,416 100.0 7,080 4,741 2,339 33.0 17,000 27.9 0902 TECHNICAL SERVICES 105,887 30,852 75,035 70.9 529,435 320,130 209,305 39.5 1,270,700 25.2 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 2,080 2,503 423- 20.3- 5,000 50.1 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 415 0 415 100.0 1,000 .0 OUTSIDE SERVICES 107,802 30,852 76,950 71.4 539,010 327,374 211,636 39.3 1,293,700 25.3 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 3,140 1,390- 79.4- 8,7.50 13,395 4,645- 53.1- 21,000 63.8 1103 1104 OPERATING SUPPLIES OPERATING FUEL 46,911 1,666 37,753 0 9,158 1,666 19.5 100.0 234,555 8,330 213,248 0 21,307 8,330 9.1 100.0 563,000 20,000 37.9 .0 1105 LABORATORY SUPPLIES 12,166 11,310 856 7.0 60,830 66,196 5,366- 8.8- 146,000 45.3 1106 SAFETY SUPPLIES 2,551 3,475 924- 36.2- 12,755 10,468 2,287 17.9 30,700 34.1 / MATERIALS & SUPPLIES 65,044 55,678 9,366 14.4 325,220 303,307 21,913 6.7 780,700 3.8.9 1201 RENTS & LEASES 4,121 3,233 888 21.5 20,605 16,087 4,518 21.9 49,500 32.5 1202 PUBLIC AGENCY FEES 131,266 199,415 68,149- 51.9- 253,830 356,387 102,557- 40.4- 367,700 96.9 1204 TUITION REIMBURSEMENT 833 0 833 100.0 4,165 1,646 2,519 60.5 10,000 16.5 1205 TECH TRAIN, CONF & MEETS 4,848 4,086 762 15.7 24,740 16,807 7,933 32.1 58,700 28.6 1206 CERTIFICATION & LICENSES 725 1,265 540- 74.5- 3,625 2,748 877 24.2 8,703 31.6 1208 SUBSCRIPTION /PUBLICATION 393 0 393 100.0 1,965 448 1,517 77.2 4,750 9.4 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 205 0 205 100.0 500 .0 1211 OUTSIDE ORGANIZATION FEES 19,124 0 19,124 100.0 95,620 187,610 91,990- 96.2- 229,500 81.7 1212 EMPLOYEE MEMBERSHIPS 901 265 636 70.6 4,505 2,437 2,068 45.9 10,838 22.5 1213 MISCELLANEOUS 495 348 147 29.7 2,575 520 2,055 79.8 6,080 8.6 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 6,250 0 6,250 100.0 15,000 .0 OTHER EXPENSES 163,997 208,612 44,615- 27.2- 418,085 584,690 166,605- 39.8- 761,271 76.8 DEPARTMENT NET EXPENSES 2,206,461 2,171,173 35,288 1.6 10,631,405 10,620,373 11,032 .1 25,272,977 42.0 PREPARED 12/10/12, 11:41:28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 58,195 3,993 6.4 310,940 287,440 23,500 7.6 746,267 38.5 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 1,882 411 17.9 11,465 14,623 3,158- 27.5- 27,527 53.1 0106 STANDBY PAID 8,333 8,696 363- 4.4- 41,665 38,413 3,252 7.8 100,000 38.4 0110 SALARY VACANCY 1,633- 0 1,833 -100.0 9,165- 0 9,165 -100.0 22,000- .0 SALARIES & WAGES 70,981 68,773 2,208 3.1 354,905 340,476 14,429 4.1 851,794 40.0 0201 WORKERS' COMPENSATION INS 2,096 1,952 144 6.9 10,480 10,122 358 3.4 25,156 40.2 0203 FEDERAL MEDICARE TAX 926 987 61- 6.6- 4,630 4,934 304- 6.6- 11,112 44.4 0204 MEDICAL & HEALTH INSUR 10,998 10,172 826 7.5 54,990 50,849 4,141 7.5 131,977 38.5 0205 RETIREMENT CONTRIBUTION 36,453 38,621 2,168- 5.9- 182,265 185,089 2,824- 1.5- 437,443 42.3 0206 DEFERRED COMP. CONTRIB 3,751 3,283 468 12.5 18,755 19,274 519- 2.8- 45,018 42.8 0207 DENTAL INSURANCE 1,068 1,064 4 .4 5,340 5,078 262 4.9 12,820 39.6 0208 LONG -TERM DISABILITY INS 205 197 8 3.9 1,025 935 90 8.8 2,471 37.8 0209 LIFE INSURANCE 280 279 1 .4 1,400 1,300 100 7.1 3,366 38.6 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 11,250- 0 11,250 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 56,555 3,028- 5.7- 267,635 277,581 9,946- 3.7- 642,363 43.2 20 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 2,315- 0 2,315 -100.0 5,563- .0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 2,315- 0 2,315 -100.0 5,563- .0 0406 OTHER CHEMICALS 33,333 31,045 2,288 6.9 166,665 151,948 14,717 8.8 400,000 38.0 CHEMICALS 33,333 31,045 2,288 6.9 166,665 151,948 14,717 8.8 400,000 38.0 0501 ELECTRICAL 38,133 39,768 1,635- 4.3- 152,532 153,564 1,032- .7- 457,600 33.6 0504 WATER 1,312 618 694 52.9 6,560 5,398 1,162 17.7 15,750 34.3 0505 TELEPHONE 3,925 1,534 2,391 60.9 19,625 16,267 3,358 17.1 47,100 34.5 UTILITIES 43,370 41,920 1,450 3.3 178,717 175,229 3,488 2.0 520,450 33.7 0603 GENERAL REPAIRS & MAINT 3,083 8,058 4,975- 161.4- 15,415 61,954 46,539- 301.9- 37,000 167.4 0604 OUTSIDE REPAIRS & MAINT. 17,500 37,321 19,821 - 113.3- 87,500 115,895 28,395- 32.5- 210,000 55.2 REPAIRS & MAINTENANCE 20,583 45,379 24,796- 120.5- 102,915 177,849 74,934- 72.8- 247,000 72.0 0704 JANITORIAL & REFUSE REMOV 1,525 1,596 .71- 4.7- 7,625 7,851 226- 3.0- 18,300 42.9 HAULING & DISPOSAL 1,525 1,596 71- 4.7- 7,625 7,851 226- 3.0- 18,300 42.9 0901 OUTSIDE SAFETY SERVICES 0 550 550- .0 1,975 5,639 3,664- 185.5- 8,200 68.8 0902 TECHNICAL SERVICES 4,220 1,000 3,220 76.3 21,100 29,514 8,414- 39.9- 50,650 58.3 OUTSIDE SERVICES 4,220 1,550 2,670 63.3 23,075 35,153 12,078- 52.3- 58,850 59.7 1103 OPERATING SUPPLIES 1,800 3,141 1,341- 74.5- 9,000 10,794 1,794- 19.9- 21,600 50.0 PREPARED 12/10/12, 11:41:28 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 7,608 6,108 - 407.2- 7,500 12,823 5,323- 71.0- 18,000 71.2 1106 SAFETY SUPPLIES 416 0 416 100.0 2,080 716 1,364 65.6 5,000 14.3 MATERIALS & SUPPLIES 3,716 10,749 7,033- 189.3- 18,580 24,333 5,753- 31.0- 44,600 54.6 1201 RENTS & LEASES 208 0 208 100.0 1,040 942 98 9.4 2,500 37.7 1202 PUBLIC AGENCY FEES 1,632 0 1,632 100.0 8,160 1,856 6,304 77.3 19,585 9.5 1204 TUITION REIMBURSEMENT 229 0 229 100.0 1,145 0 1,145 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 742 257 25.7 4,995 4,824 171 3.4 11,990 40.2 1206 CERTIFICATION & LICENSES 88 0 88 100.0 440 130 310 70.5 1,060 12.3 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 80 0 80 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 80 99 19- 23.8- 200 49.5 1212 EMPLOYEE MEMBERSHIPS 96 98 2- 2.1- 480 541 61- 12.7- 1,154 46.9 1213 MISCELLANEOUS 25 0 25 100.0 125 5 120 96.0 300 1.7 OTHER EXPENSES 3,309 840 2,469 74.6 16,545 8,397 8,148 49.2 39,739 21.1 DEPARTMENT NET EXPENSES 234,101 258,407 24,306- 10.4- 1,134,347 1,198,817 64,470- 5.7- 2,817,533 42.5 G-1)) PREPARED 12/10./12, 9:03:21 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 142,037 121,285 20,752 14.6 710,185 561,059 149,126 21.0 1,704,493 32.9 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,670,589 122,582 6.8 8,965,855 8,360,659 605,196 6.8 21,518,263 38.9 0103 SALARIES & WAGES -COMP ABS 25,000 13,656 11,344 45.4 125,000 156,473 31,473- 25.2- 300,000 52.2 0105 OVERTIME, 69,257 89,669 20,412- 29.5- 346,285 382,407 36,122- 10.4- 831,292 46.0 0106 STANDBY PAID 18,872 22,091 3,219- 17.1- 94,360 81,016 13,344 14.1 226,498 35.8 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 287,070- 0 287,070 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 219,961 30,016 12.0 1,249,885 1,142,804 107,081 8.6 2,999,812 38.1 0151 OVERTIME 11,399 4,713 6,686 58.7 56,995 17,030 39,965 70.1 136,846 12.4 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 34,580- 0 34,580 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,141,964 103,419 4.6 11,226,915 10,701,448 525,467 4.7 26,945,204 39.7 0201 WORKERS' COMPENSATION INS 42,616 41,467 1,149 2.7 213,080 203,443 9,637 4.5 511,698 39.8 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 7,500 12,968 5,468- 72.9- 30,000 43.2 0203 FEDERAL MEDICARE TAX 30,780 29,854 926 3.0 153,900 148,727 5,173 3.4 369,666 40.2 0204 MEDICAL & HEALTH INSUR 800,833 755,573 45,260 5.7 4,004,165 3,768,214 235,951 5.9 9,610,325 39.2 0205 RETIREMENT CONTRIBUTION 1,272,705 1,130,337 142,368 11.2 6,363,525 5,635,903 727,622 11.4 15,272,771 36.9 0206 DEFERRED COMP. CONTRIB 128,537 110,070 18,467 14.4 642,685 586,306 56,379 8.8 1,542,799 38.0 0207 DENTAL INSURANCE 76,033 75,027 1,006 1.3 380,165 368,383 11,782 3.1 912,678 40.4 0208 LONG -TERM DISABILITY INS 6,588 6,144 444 6.7 32,940 29,994 2,946 8.9 79,321 37.8 0209 LIFE INSURANCE 14,813 13,800 1,013 6.8 74,065 71,832 2,233 3.0 178,093 40.3 0211 ACCRUED COMPENSATED ABS 0 6,059- 6,059 .0 0 8,368- 8,368 .0 360,000 2.3- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 501,660- 0. 501,660 -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 2,156,213 116,360 5.1 15,137,365 14,584,402 552,963 3.7 31,430,351 46.4 TOTAL SALARY AND BENEFITS 4,517,956 4,298,177 219,779 4.9 26,364,280 25,285,850 1,078,430 4.1 58,375,555 43.3 PREPARED 12/10/12, 9:02:23 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION -------------------------------------------------------------------------------------------------------- ----------- ----------- - - - - -- CURRENT ASSETS CASH 676,716.42 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 18,000,000.00 ACCOUNTS RECEIVABLE 1,255,692.63 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 25,874.44 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 525,001.50 AVAD - ALHAMBRA VLY AR 1,701,904.82 DUE FROM R/E 34,154,444.38 DUE FROM S/I .00 DUE FROM DEBT FUND 10,523,374.20 TOTAL CURRENT ASSETS - 65,877,092.39 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 9,736,654.46 TOTAL NET PROPERTY, PLANT & EQUIPMENT 9,736,654.46 -------- - ----- TOTAL ASSETS 75,613,746.85 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 45,571,263.59 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 69,465.67 - ACCOUNTS PAYABLE 57,837.55 - SALES TAX PAYABLE 632.35- 23 PREPARED 12/10/12, 9:02:23 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION -------------------------------------------------------------------------------------------------------- ------- -- ------------- - - - - -- REFUNDABLE CONST BONDS 112,622.49 - UNEARNED INTEREST .03 PROJECT RETENTION PAYABLE 277,091.63 - TOTAL LIABILITIES 46,118,440.51- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,237,409.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 2,257,897.15 - TOTAL FUND EQUITY 29,495,306.34 - TOTAL LIABILITIES AND FUND EQUITY 75,613,746.85 - -------------- -------------- 0-21y PREPARED 12/10/12, 9:02:25 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 428 OF YEAR LAPSED ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE 8 ESTIMATE ACTUAL VARIANCE 8 ESTIMATE 8 2301 SEWER SVC CHRG- COUNTY 0 760 760 .0 0 4,138 4,138 .0 4,430,000 .1 SEWER SERVICE CHARGES 0 760 760 .0 0 4,138 4,138 .0 4,430,000 .1 1500 MAIN LINES INSPECTION 16,666 31,616 14,950 89.7 83,330 64,566 18,764- 22.5- 200,000 32.3 1600 PLAN REVIEW 7,083 2,350 4,733- 66.8- 35,415 9,841 25,574- 72.2- 85,000 11.6 1900 OVERTIME INSPECTION 2,333 774 1,559- 66.8- 11,665 1,669 9,996- 85.7- 28,000 6.0 2100 TV REINSPECTION 83 0 83- 100.0- 415 0 415- 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 20,332 0 20,332- 100.0- 61,000 .0 4000 FACILITIES CAPACITY FEES 368,083 289,304 78,779- 21.4- 1,840,415 1,315,789 524,626- 28.5- 4,417,000 29.8 4100 REBATES TO DISTRICT 83 0 83- 100.0- 415 1,137 722 174.0 1,000 113.7 4200 PUMP ZONE FEES 53,083 47,141 5,942- 11.2- 265,415 194,671 70,744- 26.7- 637,000 30.6 4400 CAPACITY USE CHARGE 15,833 7,200 8,633- 54.5- 79,165 111,450 32,285 40.8 190,000 58.7 4501 INTEREST INCOME 29,166 6,169 22,997- 78.8- 145,830 55,755 90,075- 61.8- 350,000 15.9 4600 TAX REVENUE 0 5,910- 5,910- .0 0 366,966 366,966 .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- 8,330 0 8,330- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 0 0 .0 0 34,082 34,082 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 21,878 21,878 .0 0 50,860 50,860 .0 0 .0 OTHER REVENUES 494,079 400,522 93,557- 18.9- 2,490,727 2,253,760 236,967- 9.5- 17,357,000 13.0 FUND TOTALS 494,079 401,282 92,797- 18.8- 2,490,727 2,257,898 232,829- 9.3- 21,787,000 10.4 PREPARED 12/10/12, 9:04:36 CAPITAL II4PROVEM NT BUDGET PROGRAM /C,1185IA 42% OF FISCAL YEAR ELAPSED CENTRAL CONTRA OOSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------------------------------------------------ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY 10A �106 7283 FIRE PROT SYS IMKAW 7284 TP HAZARD ID /REMEDIATION 7301 TREATMENT PLANT PLANNING SUB -TOTAL : CNE-TIME RENOVATONNI 7241 WET WEATHER BYPASS DIPS 7272 ELBCTRIC BLOWER REN31 7285 PRIMARY TREATMENT RENOV 7289 POB SEISMIC UPGRADE 7290 CUTFALL IMPRCTJEMENTS -PH 6 7291 PUMP /BLOWER SEISMIC UPGRD 7292 SWITCTiMAR REFURBISEIC -P2 7294 SEC PROCESS IlTS 7295 AUX BOILER BURNER UPGRADE 7296 SEIST'IIC UPGRADES FOR SCB 7297 WET /DRY SCRUBBER REPLCMT 7302 PE PLRP REEURB, PH 2 SUB- TC)TAL : RECURRING P12XY ATICN 7254 TP CATHODIC PROT SYS REPL 7265 TP EQUIPMENT REPLACEMENT 7268 TP FACILITIES Pow 7269 TP ASSET MAIN 7298 PIPING RE1,UWICN, PH7 SUB- TC)TAL : OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 7287 TP MASTER PLAN UPDATE SUB -TOTAL : SUBSTANTIALLY OOMPLETE 7255 PRIMARY STRUCTURE DEND 7276 PIPING RENOVATIONS, PH 5 85,000 125,000 866,000 1,076,000 3,320,000 474,000 1,060,000 190,000 3,310,000 347,000 300,000 50,000 120,000 150,000 25,000 25,000 9,371,000 600,000 950,000 250,000 1,184,000 1,067,000 4,051,000 700,000 365,000 1,065,000 1,580,000 2,902,000 55,000 47,001 894,000 117,821 1,662,000 327,471 2,611,000 492,295 3,213,000 3,272,03C 2,004,000 422,325 10,051,000 788,994 1,259,000 120,11E 2,000,000 3,091,24E 4,455,000 262,96E 2,444,800 101,473 1,402,000 33,294 185,000 88,391 179,000 127,634 6,508,000 854 900,000 16,843 34,600,800 8,326,18C 589,000 527,385 1,257,000 761,268 180,000 214,585 1,184,000 625,49E 725,000 109,979 3,935,000 2,238,713 557,000 685,875 554,000 324,415 1,111,000 1,010,290 1,274,000 1,528,258 2,606,000 2,484,924 SUB -TCIAL : 4,482,000 3,880,000 4,013,182 PAGE 1 ACCOUNTING PERK 5/2013 EXPENDED PCT EXPENDED REK%INING THIS EKP THIS ALLACATED YEAR YTD MONTH BUDGET 55 5,000 19,025 381 5,402 37,993 94 70,000 4,591 7 0 7,179 38 230,000 288,860 126 68,438 538,529 46 305,000 312,476 103 73,840 583,701 99 10,000 3,561 36 320 47,970 89 100,000 0 0 0 51,671 74 1,000,000 456,765 46 246,178 271,006 63 1,000 0 0 0 69,882 93 815,000 2,313,506 284 294,390 218,754 76 2,805,000 4,521 0 0 84,032 34 90,000 0 0 0 198,527 67 5,000 0 0 0 16,706 74 5,000 37,921 758 20,316 31,603 85 1,000 0 0 0 22,366 3 1,000 0 0 0 24,146 67 100,000 6,575 7 0 8,157 89 4,933,000 2,822,849 57 561,204 1,044,820 88 5,000 0 0 0 72,615 80 100,000 25,606 26 2,444 188,732 86 12,000 23,280 194 1,714 35,415 53 45,000 951 2 0 558,504 10 700,000 47,689 7 17,267 957,021 55 862,000 97,526 11 21,425 1,812,287 98 10,000 42,815 428 5,754 14,125 89 95,000 72,677 77 19,678 40,585 95 105,000 115,492 110 25,432 54,710 97 5,000 591,947 839 90,296 51,742 86 300,000 1,382 1 0 417,076 90 305,000 593,329 195 90,296 468,818 0_;�(, PREPARED 12/10/12, 9:04:36 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /Gt-n85L4 428 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2013 CENTRAL CCNfRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 --------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MIEH BUDGET CQ-mETED PROJECTS 7288 PIPING RENW PH 6 2,267,250 2,186,000 2,267,259 100 0 293,803 0 4,166 9- SUB -TOTAL : 2,267,250 2,186,000 2,267,259 100 0 293,803 0 4,166 9- UNALLo( TID AUTHORIZATICNS 5,912,750 0 PROGRAM OONTIDKNTCY 415,000 0 Treatment Plant 28,640,000 48,323,800 18,347,923 64 6,510,000 4,235,475 65 776,363 10,292,077 C7 PREPARED 12/10/12, 9:04:36 CAPITAL IMPROVEMENT BUDGET PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 ------------------------------------------- TYPE CS Collection Systen TOM TOTAL PROJECT PCP PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY a 61 Ul PACE 3 ACCOUNTING PERIOD 5/2013 a.�•a IND •a oar •a n i 4.1 a•A' Yd 5948 SEWER TV INSPECTION, PH2 1,200,000 9,000,000 930,290 78 1,000,000 129,770 13 1,147 269,710 5955 SUSPENDED PIPE SUPPORT 190,000 129,500 117,136 62 100,000 47,997 48 13,657 72,864 5973 NO ORZNDA SEWER REN PH 4 2,589,000 2,830,000 1,733,016 67 1,806,000 735,939 41 32,891 855,984 5976 DIABTO RENOVATIONS PH2 500,000 2,365,000 306,534 61 300,000 230,868 77 72,810 193,466 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 0 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 1,872,366 89 1,800,000 1,303,009 72 315,937 227,634 8404 LAFAYETTE SEWER RENOV PH8 450,000 1,991,000 452,619 101 1,800,000 144,632 8 63,897 2,619- 8405 2012 CIPP LINING PROJECT 260,000 2,160,000 237,508 91 2,000,000 98,111 5 21,149 22,492 8410 CATHODIC PROP SYS REPL 200,000 1,200,000 6,864 3 200,000 6,864 3 6,864 193,136 8411 NO.ORINDA SEWER REN. PH 5 350,000 2,064,000 150,961 43 264,000 143,426 54 32,540 199,039 8413 WCK SEWER REN., PH 10 229,000 2,029,000 83,961 37 229,000 83,961 37 6,906 145,039 8415 MARTINEZ PH 4 SEWER REN. 150,000 2,010,000 18,130 12 10,000 18,130 181 55 131,870 SUB -TOTAL : 9,638,200 32,069,800 6,432,520 67 9,833,000 2,944,487 30 567,853 3,205,680 REGL /CQmP/URGNT /PLNG /SAFE 5962 MANHOn,E RFM7T LVL lrta')R 150,000 510,000 77,470 52 100,000 1,745 2 1,017 72,530 5965 COLLECTION SYSTM PLANNING 1,250,000 1,253,000 1,140,835 91 170,000 52,890 31 10,250 109,165 SUB -TOTAL 1,400,000 1,763,000 1,218,305 87 270,000 54,635 20 11,267 181,695 EXPANSION 5773 SMITH ROAD CAD 121,000 0 7,427 6 0 7,427 0 0 113,573 5937 ALHAMBRA VALLEY ASSMP DST 200,000 130,000 126,967 64 3,000 1,444 48 140 73,033 5967 A -LINE EASIIMENP ACQUIS P2 1,447,000 1,573,000 1,354,929 94 9,000 17,080 190 995 92,071 6513 ST. FRY'S ROAD CAD 375,000 0 8,000 2 0 8,000 0 0 367,000 8412 PH GRAYSCN CREEK TRUNK SW 500,000 3,100,000 130,492 26 500,000 122,604 25 9,918 369,508 8416 2012 -13 DEVELHANT SFWERAG 681,000 10,000 324,751 48 1,000 324,751 475 51,929 356,249 SUB -TOTAL : 3,324,000 4,813,000 1,952,566 59 513,000 481,306 94 62,982 1,371,434 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 565,000 820,000 535,723 95 75,000 64,930 87 0 29,277 5995 SR AND MPZ 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 62,202 16 250,000 9,615 4 1,744 339,798 8403 BUCTIIAN 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 PLW 200,000 280,000 13,745 7 5,000 11,288 226 171 186,255 8409 PS SCAM 0&M MANUAL 20,000 50,000 4,992 25 25,000 4,992 20 0 15,008 8414 MDR PUMPG ST.CHDPPER PUMP 100,000 400,000 12,027 12 50,000 12,027 24 1,045 87,973 SUB- TC71AL : 1,452,000 3,880,000 672,961 46 1,065,000 102,852 10 2,960 779,039 Z$ PREPARED 12/10/12, 9:04:36 CAPTTAL IMPROVEMENT BUDGET PROGRAM /Gn85L4 42% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDnU: 11/30/2012 -------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT PROJ ALIACATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE FID THIS FY PAGE 4 ACCOUNTING PERIOD 5/2013 7r �•y II X11 7r x•711171/ +i IM I 1 0. , Y711 1 0 1C OTHER PROJECTS 8417 SURVEY MONUMENT INSTALL 50,000 0 0 0 0 0 0 SUB -TOTAL : 50,000 0 0 0 0 0 0 SUBSTANTIALLY O1IPLETE 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 278,887 70 1,000 47,125 713 6476 SUNNYBROCK ROAD CAD 158,900 0 139,206 88 0 0 0 SUB -TOTAL : 558,900 296,000 418,093 75 1,000 47,125 713 0LSTED PROJECTS 5989 S ORINDA SEWER PEN PH5 2,904,199 2,167,800 2,904,206 100 0 10,635 0 5992 W CREEK SEWER REN, PH 8 2,104,896 2,030,000 2,104,898 100 0 1,003 0 SUB -TOTAL : 5,009,095 4,197,800 5,009,104 100 0 11,638 0 UNALLOCATED AUTHORIZATIONS 5,144,055 PROGRAM CONTINGENCY 380,550 Collection System 26,956,800 47,019,600 15,703,549 58 11,682,000 3,642,043 31 0 50,000 0 50,000 7,987 121,113 0 19,694 7,987 140,807 0 7- 0 2- 0 9 Zcl 0 0 653,049 11,253,251 PREPARED 12/10/12, 9:04:36 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GML85I4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2012 TYPE GI General Improvarents TOTAL TOTAL PROJECT PCP EXPENDED PCP EXPENDED REDIAINING PRCJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ---------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MtTLH BUDGET VEHICLES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 42,182 4 956,654 42,182 4 31,357 914,472 SUB -TOPAZ : 956,654 956,654 42,182 4 956,654 42,182 4 31,357 914,472 E WMGE, ]T INFO SYSTEM 8195 INED TECHNOLOGY DEVELOPW 5,565,000 5,671,000 5,233,335 94 1,095,000 199,531 18 44,617 331,665 8227 GDI TREATMENT PLANT 500,000 923,100 220,948 44 200,000 0 0 0 279,052 8232 GDI /SLAMS REPLACEMENT 200,000 950,000 123,551 62 345,000 35,857 10 7,023 76,449 SUB -TOTAL 6,265,000 7,544,100 5,577,834 89 1,640,000 235,388 14 51,640 687,166 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVELOPTANT 300,000 300,000 136,162 45 60,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 753,000 1,118,000 672,558 89 90,000 30,919 34 4,642 80,442 8219 HM IDmROVIIENTS 795,000 1,144,000 765,458 96 11,000 136,580 242 11,278 29,542 8221 POD n4iUlEECITS PROGRAM 497,000 319,000 137,792 28 75,000 8,548 11 565 359,208 8223 DISTRICT PROP SAFETY IMP 90,000 124,000 75,018 83 80,000 61,638 77 10,785 14,982 8224 DIST RENTAL PROPERTY WP 212,500 98,000 78,378 37 30,000 37,938 127 12,087 134,122 8225 IIWFF TRIANGLE DEVLFE= 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC IIEROVEENTS HM 970,000 6,013,000 997,395 103 3,800,000 211,995 6 48,833 27,395- 8228 DISTRICT EASE ENT ACQUIS 790,000 432,500 606,727 77 100,000 198,989 199 87,810 183,273 8229 MARTINEZ EASEENT ACQUIS 130,000 216,000 113,235 87 31,000 0 0 0 16,765 8230 CAPITAL LEGAL SERVICES 210,000 560,000 66,224 32 70,000 4,616 7 537 143,776 8231 SEISMIC IEIPS- RENTAL PROP 371,000 640,000 362,768 98 250,000 296,419 119 12,514 8,232 8233 CSOD FACILITY IMPROVEh= 100,000 384,000 37,350 37 .30,000 37,350 125 2,483 62,650 8234 HOB IEIT00ai NTS 181,000 685,000 1,171 1 60,000 1,171 2 0 179,829 9999 CAPITAL PROJECT CLEARING 0 10,000 27,623 0 1,000 27,619 762 828 27,623 - SUB -TOTAL : 5,522,500 12,200,500 4,169,020 76 4,713,000 1,053,782 22 192,362 1,353,480 SUBSTANTIALLY COMPLETE 8512 2011 -12 EQUIP & VEHICLES 898,930 898,930 234,874 26 898,930 26,215 3 0 664,056 SUB -TOTAL 898,930 898,930 234,874 26 898,930 26,215 3 0 664,056 UNALLOCATED AUTHORIZATIONS 5,987,846 0 PROGRAM CONTINGENCY 426,000 0 General IaQrovements 20,056,930 21,600,184 10,023,910 50 8,208,584 1,357,567 17 275,359 10,033,020 (DO PREPARED 12/10/12, 9:04:36 C CAPITAL II-0ROVIIMENT B BUDGET P PACE 6 PROGRAM /CM185L4 4 42% OF FISCAL YEAR ELAPSED A ACCOUNTING PERIOD 5/2013 CENTRAL OCtT1RA COSTA SANITARY DISTRICT P PERIOD ENDING: 11/30/2012 ----------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL T TOTAL P PROJECT P PCT E EXPENDED P PCT E EXPENDED R REMUNING PROD A ALLOCATED P PROJECT E EXPENDED E EXP C CIB EST T THIS E EXP T THIS A ALLOCATED NO PROJECT TITLE B BUDGET C COST EST T TO DATE P PTD T THIS FY Y YEAR Y YTD M M_SUH B BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1 1,209,500 1 1,401,000 1 1,219,362 1 101 1 105,000 1 134,296 1 128 3 31,949 9 9,862- 7261 Rw CATHODIC PROTECTION 2 20,000 3 38,000 1 10,084 5 50 5 5,000 0 0 0 0 0 0 9 9,916 7279 CONCORD NAVAL WEAFCNS PEW 2 280,000 2 250,000 2 251,517 9 90 5 5,000 1 1,241 2 25 0 0 2 28,483 7299 CONCORD LANDSCAPE PROJECT 5 540,000 4 4,100,000 5 527,371 9 98 3 3,300,000 2 242,188 7 7 4 48,188 1 12,629 7300 REFINERY RECYCLED WATER 1 150,000 4 480,000 2 2,279 2 2 1 100,000 3 3,794- 4 4- 3 3,335 1 147,721 7303 RW LINE CONCO/IXALTBY RPR 1 163,000 1 110,000 1 151,131 9 93 1 100,000 1 127,665 1 128 9 9,564 1 11,869 SUB -TOTAL : 2 2,362,500 6 6,379,000 2 2,161,744 9 92 3 3,615,000 5 501,596 1 14 9 93,036 2 200,756 UNALLOCATED AUTHORIZATIONS 3 3,823,500 0 0 PROGRAM CONTINGENCY 2 208,500 0 0 Recycled Water 6 6,394,500 6 6,379,000 2 2,161,744 3 34 3 3,615,000 5 501,596 1 14 9 93,036 4 4,232,756 GRAND TOTAL 8 82,048,230 1 123,322,584 4 46,237,126 0 0 3 30,015,584 9 9,736,681 0 0 1 1,797,807 3 35,811,104 C C3� CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS NOVEMBER, 2012 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund The estimated yield as of November, 2012 was 0.320 %. (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 0.4022 %. (5) The market value of the portfolio on November 30, 2012 was $18,016,082. 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) 9,000,000 16,000,000 0 9,000,000 9,014,834 50.00% 3,840.00 26,325.12 30,165.12 (7,000,000) 891 UBS YCD 06/18/12 12/17/12 17 0.690 4,000,000 4,000,000 4,000,000 4,000,943 22.22% 2,300.00 9,430.01 11,730.01 892A Toyota Motor Corp Comm Pa 08/30/12 02/26/13 88 0.310 2,500,000 2,500,000 2,500,000 2,500,000 13.89% 646.84 1,358.36 2,005.20 892B Union Bank of Cal NCD 08/30/12 02/26/13 88 0.330 2,500,000 2,500,000 2,500,000 2,500,304 13.89% 687.50 1,443.75 2131.25 0 (4) 18,000,000 25.000,000 (71000.000) 18,000,000 18.016,082 100.00% 7,474.34 38,557.24 46,031.58 (3) (5) (6) 12,182.45 12,182.45 7.474.34 50.739.69 58.214.03 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund The estimated yield as of November, 2012 was 0.320 %. (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 0.4022 %. (5) The market value of the portfolio on November 30, 2012 was $18,016,082. 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 12/10/12, 9:02:23 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE --------------------------------------------------------------------------------------------------------- --------------------- - - - - -- CURRENT ASSETS CASH 46,168.47 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 2,060.49 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 5,143,031.55 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 5,000.00 - DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE GASB10 ACTUARIAL RESERVE .00 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES -------- 1,005,000.00 - 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 544,707.18 REVENUE SUMMARY 855,405.31 - TOTAL FUND EQUITY 4,138,031.55 - TOTAL LIABILITIES AND FUND EQUITY 5,143,031.55- PREPARED 12/10/12, 09:06:28 PROGRAM SELFRE'V ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATICN REOUVE2IES 7401 CCNTRIBUTICN ERCM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CCHIRIBUTICN ERCM O&M * SUB -FUND B 4501 INTT= 7301 SUBROGATION REXYR/E RIFS 7401 CC TRIBUTICN FRCM O&M 7501 INSURANCE PBC VERY - HffR * SUB -FU M C CENTRAL CalM COSTA SANITARY DISTRICT SELF - INSURANCE REVENUE REPORT PERIOD ENDING: 11/30/2012 - - - - -- M1lli%TO -DATE BUDGET Actual 333 202 0 0 0 0 333 202 800 484 0 0 0 0 800 484 408 238 0 0 0 0 2,625 0 3,033 238 4,166 --- - - - - -- - 923 Variance % 131- 39.34- 0 .00 0 .00 131- 39.34- 316- 39.50- 0 .00 0 .00 316- 39.50 - 170- 41.67- 0 .00 0 .00 2,625- 100.00- -- 2,795- - -- 92_15_ 3,243- 77.84- - - - - -- YEAR -TO -DATE Budget Actual 1,665 1,181 0 0 0 0 1,665 1,181 4,000 2,834 0 0 0 0 4,000 2,834 2,040 1,390 0 0 850,000 850,000 13,125 0 865,165 851,390 870,830 855,405 PACE 1 ACCOUNTING PERIOD 05/2013 Variance % 484- 29.07- 0 .00 0 .00 484- 29.07- 1,166- 29.15- 0 .00 0 .00 1,166- 29.15- 650- 31.86- 0 .00 0 .00 13,125- 100.00- 13,775- 1.59- -------- --------- 15,425- 1.77- 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 % 29.53 .00 .00 29.53 29.52 .00 .00 29.52 28.37 .00 100.00 .00 96_05- 95.05 PREPARED 12/10/12, 09:07:58 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LASSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LASSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LASSES 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 SELF-INSURANCE EXPENSE REPORT PERIOD ENDING: 11/30/2012 - - - - -- M TH -TO -DATE BUDGET Actual 20,833 11,187 1,250 270 3,333 251 25,416 11,709 0 0 19,583 15,472 5,000 0 24,583 15,472 0 0 0 2,916 416 0 0 0 0 0 416 5,000 125 0 957 7,916 ------ 50,956 ----- - - -- -- - 35,097 Variance % 9,646 46.30 980 78.40 3,082 92.47 13,707 53.93 0 .00 4,111 20.99 5,000 100.00 9,111 37.06 0 .00 2,916- .00 416 100.00 0 .00 0 .00 4,584- 1,101.92- 125 100.00 6,959- 727.17- 15,859 31.12 - - - - -- YEAR -TO -DATE Budget Actual 104,165 16,299 6,250 3,396 16,665 611 127,080 20,306 0 0 97,915 90,975 25,000 0 122,915 90,975 0 0 0 4,680 2,080 0 375,500 302,573 100,000 121,173 2,080 5,000 625 0 480,285 433,426 730,280 544,707 PACE 1 ACa70UNTING PERIOD 05/2013 Variance % 87,866 84.35 2,854 45.66 16,054 96.33 106,774 84.02 0 .00 6,940 7.09 25,000 100.00 31,940 25.99 0 .00 4,680- .00 2,080 100.00 72,927 19.42 21,173- 21.17- 2,920- 140.38- 625 100.00 46,859 9.76 -- - - - - -- --- - - - - -- 185,573 25.41 ANNUAL BUDGET 250,000 15,000 40,000 305,000 0 235,000 60,000 295,000 0 10,000 5,000 375,500 100,000 5,000 1,500 497,000 1,097,000 6.52 22.64 1.53 6.66 .00 38.71 .00 30.84 .00 46.80 .00 80.58 121.17 100.00 .00 87.21 49.65 (3D CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS NOVEMBER, 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 3,806,263 100.00% 999.45 4,565.74 5,565.19 (3) 3,800,000 3,800,000 0 3,800,000 3,806,263 100.00% 999.45 4,565.74 5,565.19 (2) (69.88) (69.88) 999.45 4,495.86 5,495.31 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 2012 was 0.320 %. (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 0.320 %. (4) The market value of the portfolio on November, 2012 was $3,806,263. COMPLIANCE STATEMENT: All investments comply with the Districts internal investment policy approved by the Board of Directors. 03(_ PREPARED 12/10/12, 9:02:23 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 5/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 RECYCLED WATER LOAN .00 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 - -------------- -------------- PREPARED 12/10/12, 09:09:02 PROGRAM DEBTREV ACCOUNT DESCRIPTION 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOND INTEREST INCAIE 4551 2002 BOND INTEREST lIdOCHE 4552 RECYC H2O LOAN INT INOO E 4553 2009 BOO INTEREST INCOME 4600 TAX REVENUE • REVENUE CENTRAL CONTRA, COSTA SANITARY DISTRICT DEBT SERVICE EUND REVENUE REPORT PERIOD ENDING: 11/30/2012 PACE 1 ACCOUNTING PERIOD 05/2013 - - - - -- M ITTH- TO-DATE - - - -- -- - - - - -- YEAR-TO-DATE -- - - -- -- ANNUAL BUDGET Actual Variance 8 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 0 PREPARED 12/10/12, 09:09:35 PROGRAM DEBTFXP ACCRXW DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BQID DEBT EXPENSE * DEBT SERVICE CENTRAL CONTRA, COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 11/30/2012 PAGE 1 AOCCUNTING PERIOD 05/2013 - - - - -- M M -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 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 C-39)