HomeMy WebLinkAboutBUDGET AND FINANCE ACTION SUMMARY 01-07-13Central Contra Costa Sanitary District
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SPECIAL MEETING OF THE B0_41LF)OFUIRECTOxs:
CENTRAL CONTRA COSTA JA dESA NEJEDLF
President
SANITARY DISTRICT DAy7ER.WILL1A1L4
BUDGET AND FINANCE COMMITTEE PresidentProTem
PA UL H. CA USE
111CHAEL R.11CGILL
ACTION SUMMARY TAD J PILECKI
PHOlE: (925) 228 -9500
Chair McGill F4-V.- (925) 676 -7211
www. centralsan. org
Member Nejedly
Monday, January 7, 2013
3:00 p.m.
Executive Conference Room
5019 Imhoff Place
Martinez, California
PRESENT: Mike McGill, Jim Nejedly, Ann Farrell, Earlene Millier, Danea Gemmell,
Thea Vassallo and Todd Smithey
1. Call Meeting to Order
Chair McGill called the meeting to order at 3:00 p.m.
2. Public Comments
None.
3. Old Business
a. Review staff's response to the Committee's requests for information at a
previous meeting, regarding the following:
• Expenditures reviewed at previous meeting:
Check# Amount Vendor
192761 $7,961.02 P -Card Supp /Repairs & Maint
34953 $8,200.00 Wright, Richard
34967 $4,254.49 Dell Marketing
103091 $9,292.28 San Ramon Auto and Detail — BMW repairs
Budget and Finance Committee
January 7, 2013
Page 2
COMMITTEE ACTION: Reviewed the response. Additional vehicle
information and pictures to be provided on check #103091 at the next
meeting.
b. Review staff's follow -up regarding investment consulting services review
of the Governmental Accounting Standards Board (GASB) 45 other post -
employment benefits (OPEB) Public Agency Retirement Services (PARS),
proposed to be performed by Schultz Collins Lawson and Chambers
Investment Counsel
COMMITTEE ACTION: Reviewed scope of work and proposal.
Appoved staff to contract with independent consultant to review the
District's GASB 45 - OPEB PARS Trust. Scope of work to be
performed by Schultz Collins Lawson and Chambers Investment
Counsel, which includes a review of the District's current investment
policy, asset allocation, portfolio, service agreement, and level of
fees.
4. Risk Management
a. Review Loss Control Report and discuss outstanding claims
COMMITTEE ACTION: Reviewed the report and discussed
outstanding claims.
*5. Review Position Paper approving updated Administrative Overhead Percentage
of 220% for Fiscal Year 2013 -14 (Item 3.d. in Board Binder)
COMMITTEE ACTION: Reviewed and recommended Board approval. Ms.
Vassallo provided information on Administrative Overhead Summary and
significant changes, Concord billing methodology and estimated effects of
13114 overhead rate on UAAL billed to Concord (attached).
6. Review memo and draft Position Paper regarding approving continuing the
Employee Computer Hardware Purchase Assistance Program and expanding the
program to include the purchase of iPads
COMMITTEE ACTION: Reviewed and recommended Board approval.
*7. Review Position Paper conducting a hearing to consider a request for relief from
the final staff decision to assess a reimbursement fee for a second living unit at
20 Camino Monte Sol, Alamo, APN 193 - 020 -002, Job 5542 (property of Ms.
Anne Broome) (Item 5.a. in Board Binder)
E,
fits]
11
Budget and Finance Committee
January 7, 2013
Page 3
Engineering Assistant 111 Earlene Millier and Environmental Services Division
Manager Danea Gemmell provided an update, pictures and facts supporting
staff's recommendation (attached).
COMMITTEE ACTION: Reviewed and recommended the Board affirm
staff's decision that it is appropriate to assess a reimbursement fee for the
second living unit at 20 Camino Monte Sol and direct that the fee be
collected.
Review November 2012 Financial Statements and Investment Reports (Item 3.c.
in Board Binder)
COMMITTEE ACTION: Reviewed and recommended Board approval.
Requested additional information on the following:
Check# Vendor Amount
192928 Aqua Science $10,650.00
35004 Agilent Technologies, Inc. $15,004.38
Review of assumptions for use in 2013 Ten -Year Financial Plan
COMMITTEE ACTION: Reviewed and concurred with taking to full Board
with only one 2013 scenario at this time. After review with the full Board,
additional scenarios could be developed if the full Board so wishes.
Expenditures
a. Review Expenditures (Item 3.b. in Board Binder)
COMMITTEE ACTION: Reviewed and recommended Board approval.
b. Review Legal Expenditure Summary
COMMITTEE ACTION: Reviewed Legal Expenditure Summary.
Reports and Announcements
Ms. Vassallo announced that the County Auditor Controller has not
received communication from the State on when Prop 1A monies will be
refunded.
12. Suggestions for future agenda items
None.
Budget and Finance Committee
January 7, 2013
Page 4
13. Adjournment — at 3:40 p.m.
* Attachment
Central Contra Costa Sanitary District
Administrative Overhead Summary
For the 2013 -14 Budget - Calculated using 2011 -2012 Audited Financial Statements
Last Year's for
Current Calculation Comparison (For
- For 2013 -2014 2012 -2013) Variance
Employee Benefits 84.39% 71.00% 13%
Administrative Overhead 117.18% 105.00% 12%
Non -work Hours 18.15% 18.00% 0%
219.73% 194.00% 26%
Recommendation: 220%
Employee Benefits
Administrative Overhead
Non -work Hours
Increases to Employee Benefits:
Increased CCCERA Contribution
Employee healthcare premiums
All Other Benefits
Benefit Increases
IAdmin Overhead:
2013 -2014
2012 -2013 Increase
85%
71%
14%
117%
105%
12%
18%
18%
0%
220%
194%
26%
OPEB, retiree premiums, state unemployment insurance, accrued comp
(charges to Admin benefits not charged through payroll)
All Other
12%
6%
-3%
10 %1
2%
12%
5'.
Summary 1314 Page 1
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