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04.c. Receive December 2012 Financials and 6-month O&M variance review
Central Contra Costa Sanitary District Operations and Maintenance Revenue & Expense Account Summary For the Six Months Ended December 31, 2012 Budget Actual Variance Amount Variance % Fav /; Ur-: - :v Comments for Variances > $100,000 O &M REVENUES: Sewer Service Charge 28,523,248 30,115,897 1,592,649 5.3% Budget is 50% of total SSC, received 53% with first installment. Annual receipts projected to be slightly higher than total budget. City of Concord 0 0 0 0.0% Other 1,085,236 1,300,044 214,808 16.5% Rental income higher as a result of a higher Kiewit activity. Total Revenues 29,608,484 31,4159941 1,807,457 5.8% O &M EXPENSES: Total Labor Charges 11,945,538 11,570,140 375,398 3.2% Salary expense lower due to vacancies from retirements and unfilled positions. Projected to be over budget at year -end once negotiated retros are processed by February payroll. Employee Benefits 16,142,504 15,802,685 339,819 2.2% Benefit expense is under budget due to vacant positions. Capitalized Overhead (1,877,958) (1,738,818) (139,140) 8.0% More non - capital work than anticipated. Chemicals 790,482 671,721 118,761 17.7% Mostly due to delay in billing. December deliveries were not invoiced until January. Utilities 1,914,891 2,669,070 (754,179) (28.3 %) Mostly due to higher electrical expense as a result of the Cogen incident. Repairs & Maintenance 1,822,657 1,869,831 (47,174) (2.5 %) No significant variance. Hauling Disposal g p 481,862 593,419 (111,557) (18.8 %) Due to a financial assurance bond for HHW contract and an increase in disposal costs due to a new contract. Both items were not included in the budget. Professional & Legal 287,944 297,965 (10,021) (3.4 %) No significant variance. Outside Services 1,623,408 1,355,192 268,216 19.8% Positive variance due to some expenditures although budgeted for evenly throughout the year will be expended in the second half of the year. Savings from consulting fees for Standard Operating Procedure as expense came in lower than anticipated. Positive variance partially offset by expenses for Cogen incident and Environmental Services audit not budgeted for. Materials & Supplies 980,420 883,923 96,497 10.9% No significant variance. Other Expenses 1,956,203 1,934,178 22,025 1.1% No significant variance. Total Expenses 36,067,951 35,909,306 158,645 0.4% Net Revenue over Expense (6,459,467) (4,493,365) 1,648,812 N:\ADMINSUP\ADMIN \FINANCE MANAGER \BUDGE - 82012- 13 \6mo budget review for Board 2 -7 -13 k CENTRAL CONTRA COSTA SANITARY DISTRICT January 30, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLOJ� FROM: JAMIE KING1/ SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending December, 2012: Expense Categories Total Labor Charges Chemicals Utilities Hauling & Disposal Outside Services Budgeted Actual 26,210,084 25,634,007 790,482 671,721 Favorable /(Unfavorable) Variance 576,077 118,761 1,914,891 2,669,070 (754,179) 481,862 593,419 (111,557) 1,623, 408 1,355,192 268,216 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 O 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. Financial assurance bond for the disposal contract of $45K not budgeted. The increase in cost of a new contract not reflected in the budget. Savings from consulting fees for Standard Operating Procedure and COPEPOD expenditure (anticipated in the second half of the fiscal year) offset by unbudgeted expenses for Carollo Engineering for cogen incident and Accountemps for Environmental Services division audit. CENTRAL CONTRA COSTA SANITARY DISTRICT January 30, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO l FROM: JAMIE KING SUBJECT: Sewer Constructio Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending December, 2012: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 2,208,498 1,676,879 (531,619) Actual number of new connections is lower than budgeted so far this fiscal year. 0 FINANCIAL STATEMENT SUMMARY December, 2012 O & M Revenue Dec -12 Actual Budget Variance O & M Expenses 5,625 5,219 (406) -7.8% 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 > $10K: 0 Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 31,416 29,608 1,808 6.1% YEAR -TO -DATE Actual Budget Variance 35,909 36,068 159 0.4% Variance 576 17 119 0 0 0 0 268 96 0 1,076 Total Labor Charges 0 Chemicals 0 Utilities (754) Repairs & Maintenance (47) Hauling & Disposal (112) Professional & Legal (10) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 153 Sewer Construction YEAR -TO -DATE Revenue 5,713 Expense 11,483 Over /Under 5,770 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of December, 2012 was 0.326 %. PREPARED 1/10/13, 18:05:17 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ ------------------- ----- - - - - -- CURRENT ASSETS CASH 17,114,719.91 413,197.18 PETTY CASH ACCUM DEPR - INTANGIBLE 2,500.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 382,128.90 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,788.13 ACCOUNTS RECEIVABLE -COBRA 3,894.58 A /R -SSC DIRECT BILL 71,565.15 COMPUTER PURCHASE PROGRAM 6,146.84 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 852,759.25 PREPAID RETIREMENT 9,342,837.23 SUPPLIES & MATERIAL INV 1,971,931.02 DUE FROM S/C 83,336,437.89 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 40,317,788.70- 96,563,647.96 597,683,091.96 -------- - - - - -- 694,246,739.92 0 PREPARED 1/10/13, 18:05:17 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ ----- -------------------- - -- -- DUE TO S/I 1,265,275.33 - DUE TO DEBT FUND 54,365,590.62 - ACCOUNTS PAYABLE 742,930.95 - SALES TAX PAYABLE 10,534.94 - ACCRUED WAGES PAYABLE 825,903.61 - 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 1,273,284.44 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,864.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 2,841.13 - HEALTH NET 1,110.37 OCCUPATIONAL HEALTH .00 DISABILITY INS 1.18 LIFE INS 6.32 DELTA DENTAL 227.47 - POST EMP. BENEFIT -OPEB 619,956.10 - CAFETERIA PLAN PAYABLE 52,181.99 - PERMIT CLEARING 1,243.67 - WORKERS' COMP INS PAYABLE 131,353.14 ACCRUED COMPENSATED ABS. 3,356,254.37 - REFUNDABLE DEPOSITS 81,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 160,807.93- 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 .00 150,042,936.86 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 8,706,412.61- 35,909,298.16 31,415,939.92- 103,054,232.52- 591,192,507.40- -------------- 694,246,739.92- -------------- -------------- 0- PREPARED 1/10/13, 18:11:26 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 7,631 8,135- 51.6- 94,596 68,927 25,669- 27.1- 189,200 36.4 2300 SEWER SVC CHRG- COUNTY 27,598,800 29,129,409 1,530,609 5.5 27,598,800 29,129,409 1,530,609 5.5 55,197,600 52.8 2400 SEWER SVC CHRG- DIRECT 0 3,286 3,286 .0 841,000 927,725 86,725 10.3 841,000 110.3 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- 3,993- 2,135 -114.9 11,148- 10,164- 984 8.8- 22,300- 45.6 SEWER SERVICE CHARGES 27,612,708 29,136,333 1,523,625 5.5 28,523,248 30,115,897 1,592,649 5.6 56,205,500 53.6 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 13,552 3,448- 20.3- 102,000 115,828 13,828 13.6 204,000 56.8 1700 SEPTIC TANK DUMPING 5,416 10,556 5,140 94.9 32,496 42,702 10,206 31.4 65,000 65.7 1900 OVERTIME INSPECTION 1,000 64 936- 93.6- 6,000 3,598 2,402- 40.0- 12,000 30.0 2000 SIDE SEWER INSPECTION 35,000 38,108 3,108 8.9 210,000 232,074 22,074 10.5 420,000 55.3 2700 SALES 166 265 99 59.6 996 1,290 294 29.5 2,000 64.5 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 12,000 16,680 4,680 39.0 145,000 11.5 3000 INDUSTRIAL PERMIT FEES 25,000 27,570 2,570 10.3 25,000 11,082 13,918- 55.7- 100,000 11.1 3200 NEW INDUSTRY PERMIT FEES 750 690 60- 8.0- 4,500 2,308 2,192- 48.7- 9,000 25.6 3301 POLLUTION PREVENTION 6,000 0 6,000- 100.0- 12,000 8,223 3,777- 31.5- 24,000 34.3 3500 LEASE RENTAL INCOME 195,000 244,207 49,207 25.2 421,000 567,154 146,154 34.7 689,000 82.3 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 0 17 17 .0 177,498 185,670 8,172 4.6 355,000 52.3 4300 ANNEXATION CHARGES 1,500 7,621 6,121 -408.1 9,000 14,476 5,476 60.8 18,000 80.4 4500 INTEREST INCOME 0 2,097 2,097 .0 0 4,537- 4,537- .0 143,000 3.2- 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 12,364 9,364 312.1 18,000 31,192 13,192 73.3 825,800 3.8 6000 MISCELLANEOUS INCOME 0 394- 394- .0 0 8,867 8,867 .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- 996 1,024 28 2.8 2,000 51.2 OTHER REVENUES 291,998 356,717 64,719 22.2 1,085,236 1,300,044 214,808 19.8 3,230,800 40.2 FUND TOTALS 27,904,706 29,493,050 1,588,344 5.7 29,608,484 31,415,941 1,807,457 6.1 70,236,300 44.7 PREPARED 1/10/13, 18:11:31 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 SALARIES & WAGES -NON MGMT ------------------------------------------------------------------------------------------------------------------------------------ OBJ 1,744,335 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT -------------------------------------------------------------------------------------------------------------- TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % -- -- ------ BUDGET % ------ -- -- -- 0101 SALARIES & WAGES- MGMNT. 142,037 113,841 28,196 19.9 852,222 674,900 177,322 20.8 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,744,335 48,836 2.7 10,759,026 10,104,999 654,027 6.1 0103 SALARIES & WAGES -COMP ABS 25,000 33,632 8,632- 34.5- 150,000 190,105 40,105- 26.7- 0105 OVERTIME 69,257 114,259 45,002- 65.0- 415,542 496,665 81,123- 19.5- 0106 STANDBY PAID 18,872 22,455 3,583- 19.0- 113,232 103,471 9,761 8.6 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 344,484- 0 344,484 -100.0 SALARIES & WAGES 1,990,923 2,028,522 37,599- 1.9- 11,945,538 11,570,140 375,398 3.1 0201 WORKERS COMPENSATION INS 40,711 41,675 964- 2.4- 244,266 238,046 6,220 2.5 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 15,000 12,968 2,032 13.5 0203 FEDERAL MEDICARE TAX 27,391 28,418 1,027- 3.7- 164,346 160,979 3,367 2.0 0204 MEDICAL & HEALTH INSUR 757,769 789,264 31,495- 4.2- 4,546,614 4,365,236 181,378 4.0 0205 RETIREMENT CONTRIBUTION 1,129,030 1,088,223 40,807 3.6 6,774,180 6,122,042 652,138 9.6 0206 DEFERRED COMPENSATION CON 114,332 89,171 25,161 22.0 685,992 613,379 72,613 10.6 0207 DENTAL INSURANCE 71,682 71,855 173- .2- 430,092 420,058 10,034 2.3 0208 LONG -TERM DISABILITY INS 5,859 5,465 394 6.7 35,154 31,746 3,408 9.7 0209 LIFE INSURANCE 13,642 13,082 560 4.1 81,852 79,852 2,000 2.4 0211 ACCRUED COMPENSATED ABS 0 253- 253 .0 0 8,621- 8,621 .0 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 601,992- 0 601,992 -100.0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 0 .0 EMPLOYEE BENEFITS 2,067,584 2,126,900 59,316- 2.9- 16,142,504 15,802,685 339,819 2.1 0250 CAPITALIZED ADM OVERHEAD 312,993- 254,233- 58,760- 18.8 1,877,958- 1,738,818- 139,140- 7.4 CAPITALIZED ADM OVERHEAD 312,993- 254,233- 58,760- 18.8 1,877,958- 1,738,818- 139,140- 7.4 TOTAL LABOR CHARGES 3,745,514 3,901,189 155,675- 4.2- 26,210,084 25,634,007 576,077 2.2 0301 DIRECTOR MEETING FEES 5,027 5,679 652- 13.0- 30,162 29,675 487 1.6 0302 BOARD TRAINING AND CONF 3,833 634 3,199 83.5 22,998 6,324 16,674 72.5 0303 BOARD HEALTH BENEFITS 4,636 4,832 196- 4.2- 27,816 27,979 163- .6- DIRECTOR FEES & EXPENSES 13,496 11,145 2,351 17.4 80,976 63,978 16,998 21.0 0402 LIME 17,166 27,522 10,356- 60.3- 102,996 149,850 46,854- 45.5- 0403 POLYMER 40,416 56,069 15,653- 38.7- 242,496 188,543 53,953 22.2 0404 BOILER CHEMICALS 4,833 814 4,019 83.2 28,998 12,954 16,044 55.3 0406 OTHER CHEMICALS 43,666 56,696 13,030- 29.8- 261,996 232,238 29,758 11.4 0407 HYPOCHLORITE 25,666 16,178 9,488 37.0 153,996 88,136 65,860 42.8 CHEMICALS 131,747 157,279 25,532- 19.4- 790,482 671,721 118,761 15.0 0501 ELECTRICAL 80,497 104,626 24,129- 30.0- 444,849 1,230,360 785,511- 176.6- 0502 NATURAL GAS 174,207 414,813 240,606 - 138.1- 1,045,242 1,138,454 93,212- 8.9- 0503 LAND -FILL GAS 39,583 0 39,583 100.0 237,498 157,947 79,551 33.5 0504 WATER 7,477 11,432 3,955- 52.9- 44,862 37,909 6,953 15.5 0505 TELEPHONE 23,740 18,918 4,822 20.3 142,440 104,400 38,040 26.7 UTILITIES 325,504 549,789 224,285- 68.9- 1,914,891 2,669,070 754,179- 39.4- 1,704,493 39.6 21,518,263 47.0 300,000 63.4 831,292 59.7 226,498 45.7 689,000- .0 23,891,546 48.4 488,734 48.7 30,000 43.2 328,905 48.9 9,093,475 48.0 13,548,600 45.2 1,372,232 44.7 860,371 48.8 70,489 45.0 163,942 48.7 360,000 2.4- 1,204,000- .0 r� 3,767,000 100.0 28,879,748 54.7 3,756,000- 46.3 3,756,000- 46.3 49,015,294 52.3 60,325 49.2 46,000 13.7 55,635 50.3 161,960 39.5 206,000 72.7 485,000 38.9 58,000 22.3 524,000 44.3 308,000 28.6 1,581,000 42.5 966,000 127.4 2,090,500 54.5 475,000 33.3 89,750 42.2 284,900 36.6 3,906,150 68.3 PREPARED 1/10/13, 18:11:31 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 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 21,316 11,629- 120.0- 58,122 46,934 11,188 19.2 116,250 40.4 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,363 863- 11.5- 45,000 50,764 5,764- 12.8- 90,000 56.4 0603 GENERAL REPAIRS & MAINT 78,745 106,400 27,655- 35.1- 472,470 730,815 258,345- 54.7- 945,000 77.3 0604 OUTSIDE REPAIRS & MAINT. 164,667 150,205 14,462 8.8 987,879 754,619 233,260 23.6 1,976,150 38.2 0605 COMPUTER REPAIRS & MAINT 39,698 66,160 26,462- 66.7- 239,188 276,146 36,958- 15.5- 477,411 57.8 0606 REAL PROPERTY REPAIRS 3,333 3,155 178 5.3 19,998 10,553 9,445 47.2 40,000 26.4 REPAIRS & MAINTENANCE 303,630 355,599 51,969- 17.1- 1,822,657 1,869,831 47,174- 2.6- 3,644,811 51.3 0701 ASH REMOVAL 13,333 10,942 2,391 17.9 79,998 62,739 17,259 21.6 160,000 39.2 0702 SLUDGE REMOVAL 833 0 833 100.0 4,998 0 4,998 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 8,142 1,476- 22.1- 39,996 34,059 5,937 14.8 80,000 42.6 0704 JANITORIAL & REFUSE REMOV 20,713 22,502 1,789- 8.6- 124,278 136,417 12,139- 9.8- 248,600 54.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 15,000 23 14,977 99.8 30,000 .1 0706 HAZARDOUS WASTE DISPOSAL 35,932 140,548 104,616 - 291.1- 217,592 360,181 142,589- 65.5- 511,200 70.5 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 79,977 182,134 102,157 - 127.7- 481,862 593,419 111,557- 23.2- 1,039,800 57.1 0801 0802 PROFESSIONAL SERVICES LEGAL SERVICES -BOARD 14,232 5,166 45,594 0 31,362 - 5,166 220.4- 100.0 85,392 30,996 140,884 22,151 55,492- 8,845 65.0- 28.5 170,800 62,000 82.5 35.7 0803 LEGAL SERVICES -STAFF 29,837 0 29,837 100.0 171,556 134,930 36,626 21.3 358,100 37.7 PROFESSIONAL & LEGAL SERV 49,235 45,594 3,641 7.4 287,944 297,965 10,021- 3.5- 590,900 50.4 0901 OUTSIDE SAFETY SERVICES 8,307 0 8,307 100.0 41,942 32,143 9,799 23.4 84,200 38.2 0902 TECHNICAL SERVICES 228,147 184,680 43,467 19.1 1,358,882 1,090,564 268,318 19.7 2,737,920 39.8 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 0 3,166 100.0 164,246 155,310 8,936 5.4 309,750 50.1 0905 REPROGRAPHIC SERVICES 1,557 0 1,557 100.0 9,342 2,167 7,175 76.8 18,700 11.6 0906 RECRUITMENT 8,166 7,829 337 4.1 48,996 75,008 26,012- 53.1- 98,000 76.5 OUTSIDE SERVICES 249,343 192,509 56,834 22.8 1,623,408 1,355,192 268,216 16.5 3,248,970 41.7 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 7,703 9,830 56.1 105,198 75,985 29,213 27.8 210,460 36.1 1102 GASOLINE, OIL & FUEL 21,454 36,898 15,444- 72.0- 128,724 135,557 6,833- 5.3- 257,450 52.7 1103 OPERATING SUPPLIES 96,846 87,111 9,735 10.1 583,576 559,640 23,936 4.1 1,175,900 47.6 1104 OPERATING FUEL 3,166 0 3,166 100.0 18,996 12,823 6,173 32.5 38,000 33.7 1105 LABORATORY SUPPLIES 12,166 10,895 1,271 10.4 72,996 77,091 4,095- 5.6- 146,000 52.8 1106 SAFETY SUPPLIES 11,894 6,144 5,750 48.3 70,930 54,596 16,334 23.0 142,995 38.2 1108 INVENTORY OVER /SHORT 0 328 328- .0 0 31,769- 31,769 .0 0 .0 MATERIALS & SUPPLIES 163,059 149,079 13,980 8.6 980,420 883,923 96,497 9.8 1,970,805 44.9 1201 RENTS & LEASES 17,335 14,701 2,634 15.2 106,510 81,269 25,241 23.7 213,150 38.1 1202 PUBLIC AGENCY FEES 29,272 640 28,632 97.8 303,132 374,412 71,280- 23.5- 427,035 87.7 1203 PUBLIC INFORMATION 36,498 15,900 20,598 56.4 183,405 156,178 27,227 14.8 438,000 35.7 PREPARED 1/10/13, 18:11:31 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 5,208 763 4,445 85.3 21,248 3,029 18,219 85.7 44,550 6.8 1205 TECH TRAIN, CONF & MEETS 27,390 12,099 15,291 55.8 166,940 116,125 50,815 30.4 334,170 34.8 1206 CERTIFICATION & LICENSES 1,625 670 955 58.8 9,750 5,792 3,958 40.6 19,541 29.6 1207 CLAIMS 424 0 424 100.0 2,544 0 2,544 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 2,931 231 2,700 92.1 16,916 4,446 12,470 73.7 33,948 13.1 1209 MILEAGE REIMBURSEMENTS 588 175 413 70.2 3,528 2,995 533 15.1 7,140 41.9 1210 PUBLIC NOTICES 486 955 469- 96.5- 2,916 2,432 484 16.6 5,850 41.6 1211 OUTSIDE ORGANIZATION FEES 22,219 18,295 3,924 17.7 138,314 228,381 90,067- 65.1- 278,000 82.2 1212 EMPLOYEE MEMBERSHIPS 3,086 2,016 1,070 34.7 19,516 15,616 3,900 20.0 39,145 39.9 1213 MISCELLANEOUS 2,993 1,232 1,761 58.8 17,958 11,422 6,536 36.4 36,030 31.7 1214 ELECTION EXPENSE 0 13,316 13,316- .0 0 13,316 13,316- .0 350,000 3.8 1216 PROFESSIONAL EXP REIMB 7,925 0 7,925 100.0 32,550 4,787 27,763 85.3 65,115 7.4 OTHER EXPENSES 157,980 80,993 76,987 48.7 1,025,227 1,020,200 5,027 .5 2,296,774 44.4 NET EXPENSES 5,219,485 5,625,310 405,825- 7.8- 36,067,951 35,909,306 158,645 .4 68,306,464 52.6 TOTAL EXPENSE 5,219,485 5,625,310 405,'825- 7.8- 36,067,951 35,909,306 158,645 .4 68,306,464 52.6 0 PREPARED 1/10/13, 18:11:38 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 7.6- ------------------------------------------------------------------------------------------------------------------------------------ 7,622,388 ------------- MONTH -TO- DATE------- - - - - -- ------- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT --------------------------------------------------------------------------------------------------------- TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % ---------------- BUDGET % -- --- - - - - -- SALARIES & WAGES 369,774 354,538 15,236 4.1 2,218,644 2,109,227 EMPLOYEE BENEFITS 660,344 710,495 50,151- 7.6- 7,699,064 7,622,388 CAPITALIZED ADM OVERHEAD 4,057- 1,282- 2,775- 68.4 24,342- 10,899 - DIRECTOR FEES & EXPENSES 13,496 11,145 2,351 17.4 80,976 63,978 UTILITIES 14,724 9,212 5,512 37.4 88,344 62,994 REPAIRS & MAINTENANCE 41,688 67,609 25,921- 62.2- 250,005 259,149 PROFESSIONAL & LEGAL SERV 36,230 45,594 9,364- 25.8- 216,580 257,298 OUTSIDE SERVICES 98,446 81,341 17,105 17.4 635,926 521,431 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 MATERIALS & SUPPLIES 18,747 5,018 13,729 73.2 114,899 44,957 OTHER EXPENSES 58,235 54,730 3,505 6.0 302,557 254,741 ADMINISTRATION 1,307,627 1,338,400 30,773- 2.4- 12,432,653 12,035,264 SALARIES & WAGES 450,148 474,309 24,161- 5.4- 2,700,888 2,602,927 EMPLOYEE BENEFITS 382,390 423,873 41,483- 10.8- 2,294,340 2,284,072 CAPITALIZED ADM OVERHEAD 290,847- 235,855- 54,992- 18.9 1,745,082- 1,639,921 - UTILITIES 5,789 5,009 780 13.5 34,734 25,647 REPAIRS & MAINTENANCE 8,661 4,920 3,741 43.2 51,966 42,231 HAULING & DISPOSAL 36,765 141,598 104,833- 285.1- 222,590 369,060 PROFESSIONAL & LEGAL SERV 8,006 0 8,006 100.0 41,370 39,078 OUTSIDE SERVICES 28,881 59,927 31,046- 107.5- 263,286 384,437 MATERIALS & SUPPLIES 16,077 11,198 4,879 30.3 96,462 91,659 OTHER EXPENSES 21,669 5,335 16,334 75.4 126,114 77,327 ENGINEERING 667,539 890,314 222,775- 33.4- 4,086,668 4,276,517 SALARIES & WAGES 394,424 430,218 35,794- 9.1- 2,366,544 2,383,639 EMPLOYEE BENEFITS 359,667 374,369 14,702- 4.1- 2,158,002 2,149,082 CAPITALIZED ADM OVERHEAD 9,013- 3,899- 5,114- 56.7 54,078- 17,621 - UTILITIES 10,582 8,934 1,648 15.6 63,492 55,591 REPAIRS & MAINTENANCE 59,501 57,719 1,782 3.0 357,006 248,661 HAULING & DISPOSAL 7,524 7,177 347 4.6 45,144 39,870 PROFESSIONAL & LEGAL SERV . 833 0 833 100.0 4,998 554 OUTSIDE SERVICES 8,019 1,775 6,244 77.9 48,114 37,331 MATERIALS & SUPPLIES 59,475 65,956 6,481- 10.9- 356,499 352,760 OTHER EXPENSES 25,770 15,166 10,604 41.1 109,620 89,285 COLLECTION SYSTEM OPS. 916,782 957,415 40,633- 4.4- 5,455,341 5,339,152 SALARIES & WAGES 705,596 693,126 12,470 1.8 4,233,576 4,057,540 EMPLOYEE BENEFITS 611,656 561,786 49,870 8.2 3,669,936 3,413,185 CAPITALIZED ADM OVERHEAD 8,613- 13,197- 4,584 53.2- 51,678- 70,377 - CHEMICALS 98,414 106,950 8,536- 8.7- 590,484 469,444 UTILITIES 251,039 484,872 233,833- 93.1- 1,506,234 2,307,846 REPAIRS & MAINTENANCE 173,197 157,580 15,617 9.0 1,040,182 1,074,171 HAULING & DISPOSAL 34,163 32,341 1,822 5.3 204,978 175,620 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 24,996 1,035 OUTSIDE SERVICES 107,802 47,766 60,036 55.7 646,812 375,140 MATERIALS & SUPPLIES 65,044 64,742 302 .5 390,264 368,049 OTHER EXPENSES 48,997 5,299 43,698 89.2 467,082 589,987 109,417 4.9 76,676 1.0 13,443- 55.2 16,998 21.0 25,350 28.7 9,144- 3.7- 40,718- 18.8- 114,495 18.0 0 .0 69,942 60.9 47,816 15.8 4,437,393 47.5 11,991,592 63.6 48,690- 22.4 161,960 39.5 176,700 35.7 500,300 51.8 434,800 59.2 1,353,550 38.5 850,000 100.0 238,725 18.8 1,027,415 24.8 397,389 3.2 21,123,745 57.0 97,961 3.6 10,268 .4 105,161- 6.0 9,087 26.2 9,735 18.7 146,470- 65.8- 2,292 5.5 121,151- 46.0- 4,803 5.0 48,787 38.7 5,401,830 48.2 4,588,990 49.8 3,490,194- 47.0 69,500 36.9 103,961 40.6 521,200 70.8 96,100 40.7 446,600 86.1 /O 193,010 47.5 255,767 30.2 189,849- 4.6- 8,186,764 52.2 17,095- .7- 8,920 .4 36,457- 67.4 7,901 12.4 108,345 30.3 5,274 11.7 4,444 88.9 10,783 22.4 3,739 1.0 20,335 18.6 4,733,212 50.4 4,316,425 49.8 108,164- 16.3 127,000 43.8 714,050 34.8 90,300 44.2 10,000 5.5 96,270 38.8 713,770 49.4 212,582 42.0 116,189 2.1 10,905,445 49.0 176,036 4.2 256,751 7.0 18,699 36.2- 121,040 20.5 801,612- 53.2- 33,989- 3.3- 29,358 14.3 23,961 95.9 271,672 42.0 22,215 5.7 122,905- 26.3- 8,467,317 47.9 7,340,378 46.5 103,389- 68.1 1,181,000 39.7 3,012,500 76.6 2,079,500 51.7 410,000 42.8 50,000 2.1 1,293,700 29.0 780,700 47.1 761,271 77.5 PREPARED 1/10/13, 18:11:38 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 16,996- ------------------------------------------------------------------------------------------------------------------------------------ 199,998 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT ------------------------------------------------------------------------------------------------------------------------------ TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % - --- -- PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,091,461 70, 981 53,527 463- 33,333 43,370 20,583 1,525 6, 195 3,716 3,309 236,076 2,141,265 76,331 56,377 0 50,329 41,762 67,771 1,018 1,700 2,165 463 297,916 5,219,485 5,625,310 49,804- 2.4- 12,722,866 12,761,640 5,350- 7.5- 425,886 416,807 2,850- 5.3- 321,162 333,958 463 -100.0 2,778- 0 16,996- 51.0- 199,998 202,277 1,608 3.7 222,087 216,992 47,188- 229.3- 123,498 245,619 507 33.2 9,150 8,869 4,495 72.6 29,270 36,853 1,551 41.7 22,296 26,498 2,846 86.0 19,854 8,860 61,840- 26.2- 1,370,423 1,496,733 405,825- 7.8- 36,067,951 35,909,306 38,774- .3- 25,272,977 50.5 9,079 2.1 851,794 48.9 12,796- 4.0- 642,363 52.0 2,778 -100.0 5,563- .0 2,279- 1.1- 400,000 50.6 5,095 2.3 520,450 41.7 122,121- 98.9- 247,000 99.4 281 3.1 18,300 48.5 7,583- 25.9- 58,850 62.6 4,202- 18.8- 44,600 59.4 10,994 55.4 39,739 22.3 126,310- 9.2- 2,817,533 53.1 158,645 .4 68,306,464 52.6 C//) PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 73,127 73,811 684- .9- 438,762 430,302 8,460 1.9 877,552 49.0 0102 SALARIES & WAGES -NON MGMT 274,260 250,937 23,323 8.5 1,645,560 1,510,749 134,811 8.2 3,291,161 45.9 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 25,694 694- 2.8- 150,000 144,344 5,656 3.8 300,000 48.1 0105 OVERTIME 7,220 4,096 3,124 43.3 43,320 23,832 19,488 45.0 86,680 27.5 0110 SALARY VACANCY 9,833- 0 9,833 -100.0 58,998- 0 58,998 -100.0 118,000- .0 SALARIES & WAGES 369,774 354,538 15,236 4.1 2,218,644 2,109,227 109,417 4.9 4,437,393 47.5 0201 WORKERS' COMPENSATION INS 1,752 1,644 108 6.2 10,512 10,198 314 3.0 21,.068 48.4 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 15,000 12,968 2,032 13.5 30,000 43.2 0203 FEDERAL MEDICARE TAX 4,976 4,887 89 1.8 29,856 28,239 1,617 5.4 59,784 47.2 0204 MEDICAL & HEALTH INSUR 415,805 438,575 22,770- 5.5- 2,494,830 2,345,970 148,860 6.0 4,989,737 47.0 0205 RETIREMENT CONTRIBUTION 205,638 206,105 467- .2- 1,233,828 1,098,952 134,876 10.9 2,467,722 44.5 0206 DEFERRED COMP. CONTRIB 19,917 15,063 4,854 24.4 119,502 103,598 15,904 13.3 239,084 43.3 0207 DENTAL INSURANCE 39,541 37,841 1,700 4.3 237,246 224,654 12,592 5.3 474,533 47.3 0208 LONG -TERM DISABILITY INS 928 841 87 9.4 5,568 4,977 591 10.6 11,173 44.5 0209 LIFE INSURANCE 5,953 5,792 161 2.7 35,718 34,453 1,265 3.5 71,491 48.2 0211 ACCRUED COMPENSATED ABS. 0 253- 253 .0 0 8,621- 8,621 .0 360,000 2.4- 0212 BENEFIT VACANCY 41,666- 0 41,666 -100.0 249,996- 0 249,996 -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 660,344 710,495 50,151- 7.6- 7,699,064 7,622,388 76,676 1.0 11,991,592 l 63.6 0250 CAPITALIZED ADM OVERHEAD 4,057- 1,282- 2,775- 68.4 24,342- 10,899- 13,443- 55.2 48,690- 22.4 CAPITALIZED ADM OVERHEAD 4,057- 1,282- 2,775- 68.4 24,342- 10,899- 13,443- 55.2 48,690- 22.4 0301 DIRECTOR MEETING FEES 5,027 5,679 652- 13.0- 30,162 29,675 487 1.6 .60,325 49.2 0302 BOARD TRAINING AND CONF 3,833 634 3,199 83.5 22,998 6,324 16,674 72.5 46,000 13.7 0303 BOARD HEALTH BENEFITS 4,636 4,832 196- 4.2- 27,816 27,979 163- .6- 55,635 50.3 DIRECTOR FEES & EXPENSES. 13,496 11,145 2,351 17.4 80,976 63,978 16,998 21.0 161,960 39.5 0501 ELECTRICAL 6,250 6,954 704- 11.3- 37,500 35,601 1,899 5.1 75,000 47.5 0502 NATURAL GAS 916 940 24- 2.6- 5,496 4,229 1,267 23.1 11,000 38.4 0504 WATER 333 757 424 - 127.3- 1,998 2,094 96- 4.8- 4,000 52.4 0505 TELEPHONE 7,225 561 6,664 92.2 43,350 21,070 22,280 51.4 86,700 24.3 UTILITIES 14,724 9,212 5,512 37.4 88,344 62,994 25,350 28.7 176,700 35.7 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 2,496 3 2,493 99.9 5,000 .1 0604 OUTSIDE REPAIRS & MAINT 5,898 94 5,804 98.4 35,265 4,346 30,919 87.7 70,800 6.1 0605 COMPUTER REPAIRS & MAINT 32,041 64,360 32,319- 100.9- 192,246 244,247 52,001- 27.0- 384,500 63.5 0606 REAL PROPERTY REPAIRS 3,333 3,155 178 5.3 19,998 10,553 9,445 47.2 40,000 26.4 REPAIRS & MAINTENANCE 41,688 67,609 25,921- 62.2- 250,005 259,149 9,144- 3.7- 500,300 51.8 0801 PROFESSIONAL SERVICES 14,232 45,594 31,362 - 220.4- 85,392 140,884 55,492- 65.0- 170,800 82.5 0802 LEGAL SERVICES -BOARD 5,166 0 5,166 100.0 30,996 22,151 8,845 28.5 62,000 35.7 0803 LEGAL SERVICES -STAFF 16,832 0 16,832 100.0 100,192 94,263 5,929 5.9 202,000 46.7 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PROFESSIONAL & LEGAL SERV 36,230 45,594 9,364- 25.8- 216,580 257,298 40,718- 18.8- 434,800 59.2 0901 OUTSIDE SAFETY SERVICES 4,583 0 4,583 100.0 27,498 13,194 14,304 52.0 55,000 24.0 0902 TECHNICAL SERVICES 84,197 73,512 10,685 12.7 505,182 383,792 121,390 24.0 1,010,400 38.0 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 46,750 47,270 520- 1.1- 174,750 27.1 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 7,500 2,167 5,333 71.1 15,000 14.4 0906 RECRUITMENT 8,166 7,829 337 4.1 48,996 75,008 26,012- 53.1- 98,000 76.5 OUTSIDE SERVICES 98,446 81,341 17,105 17.4 635,926 521,431 114,495 18.0 1,353,550 38.5 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 1,573 8,674 84.6 61,482 30,494 30,988 50.4 123,000 24.8 1103 OPERATING SUPPLIES 4,653 2,980 1,673 36.0 30,418 23,813 6,605 21.7 69,450 34.3 1106 SAFETY SUPPLIES 3,847 137 3,710 96.4 22,999 22,419 580 2.5 46,275 48.4 1108 INVENTORY OVER /SHORT 0 328 328- .0 0 31,769- 31,769 .0 0 .0 MATERIALS & SUPPLIES 18,747 5,018 13,729 73.2 114,899 44,957 69,942 60.9 238,725 18.8 1201 RENTS & LEASES 2,548 888 1,660 65.1 17,788 7,362 10,426 58.6 35,600 20.7 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,248 654 594 47.6 2,500 26.2 1203 PUBLIC INFORMATION 35,583 15,900 19,683 55.3 177,915 156,124 21,791 12.2 427,000 36.6 1204 TUITION REIMBURSEMENT 915 0 915 100.0 5,490 0 5,490 100.0 11,000 .0 1205 TECH TRAIN, CONF & MEETS 6,969 4,727 2,242 32.2 42,814 33,330 9,484 22.2 86,450 38.6 1206 CERTIFICATION & LICENSES 149 0 149 100.0 894 0 894 100.0 1,800 .0 1207 CLAIMS 416 0 416 100.0 2,496 0 2,496 100.0 5,000 .0 1208 SUBSCRIPTION /PUBLICATION 758 173 585 77.2 3,878 2,622 1,256 32.4 7,785 33.7 1209 MILEAGE REIMBURSEMENTS 335 0 335 100.0 2,010 1,438 572 28.5 4,050 35.5 1210 PUBLIC NOTICES 62 436 374- 603.2- 372 554 182- 48.9- 750 73.9 1211 OUTSIDE ORGANIZATION FEES 2,433 18,000 15,567- 639.8- 14,598 25,968 11,370- 77.9- 29,200 88.9 1212 EMPLOYEE MEMBERSHIPS 557 350 207 37.2 4,342 2,434 1,908 43.9 8,715 27.9 1213 MISCELLANEOUS 1,335 940 395 29.6 7,910 7,939 29- .4- 15,950 49.8 1214 ELECTION EXPENSE 0 13,316 13,316- .0 0 13,316 13,316- .0 350,000 3.8 1216 PROFESSIONAL EXP REIMB 5,967 0 5,967 100.0 20,802 3,000 17,802 85.6 41,615 7.2 OTHER EXPENSES 58,235 54,730 3,505 6.0 302,557 254,741 47,816 15.8 1,027,415 24.8 DEPARTMENT NET EXPENSES 1,307,627 1,338,400 30,773- 2.4- 12,432,653 12,035,264 397,389 3.2 21,123,745 57.0 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 24,791 13,391 11,400 46.0 148,746 20,237 128,509 86.4 297,497 6.8 0102 SALARIES & WAGES -NON MGMT 434,191 446,368 12,177- 2.8- 2,605,146 2,535,916 69,230 2.7 5,210,333 48.7 0103 SALARIES & WAGES -COMP ABS 0 7,938 7,938- .0 0 14,667 14,667- .0 0 .0 0105 OVERTIME 4,915 6,612 1,697- 34.5- 29,490 32,107 2,617- 8.9- 59,000 54.4 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 82,494- 0 82,494 -100.0 165,000- .0 SALARIES & WAGES 450,148 474,309 24,161- 5.4- 2,700,888 2,602,927 97,961 3.6 5,401,830 48.2 0201 WORKERS' COMPENSATION INS 5,841 6,593 752- 12.9- 35,046 34,178 868 2.5 70,133 48.7 0203 FEDERAL MEDICARE TAX 6,275 6,652 377- 6.0- 37,650 35,481 2,169 5.8 75,346 47.1 0204 MEDICAL & HEALTH INSUR 87,930 100,983 13,053- 14.8- 527,580 562,896 35,316- 6.7- 1,055,206 53.3 0205 RETIREMENT CONTRIBUTION 259,806 273,166 13,360- 5.1- 1,558,836 1,434,901 123,935 8.0 3,117,716 46.0 0206 DEFERRED COMP. CONTRIB 25,962 22,776 3,186 12.3 155,772 140,765 15,007 9.6 311,582 45.2 0207 DENTAL INSURANCE 8,916 10,145 1,229- 13.8- 53,496 56,650 3,154- 5.9- 107,024 52.9 0208 LONG -TERM DISABILITY INS 1,373 1,275 98 7.1 8,238 7,395 843 10.2 16,495 44.8 0209 LIFE INSURANCE 2,203 2,283 80- 3.6- 13,218 11,806 1,412 10.7 26,488 44.6 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 95,496- 0 95,496 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 423,873 41,483- 10.8- 2,294,340 2,284,072 10,268 .4 4,588,990 49.8 0250 CAPITALIZED ADM OVERHEAD 290,847- 235,855- 54,992- 18.9 1,745,082- 1,639,921- 105,161- 6.0 3,490,194- 47.0 C CAPITALIZED ADM OVERHEAD 290,847- 235,855- 54,992- 18.9 1,745,082- 1,639,921- 105,161- 6.0 3,490,194- 47.0 0501 ELECTRICAL 1,199 703 496 41.4 7,194 3,745 3,449 47.9 14,400 26.0 0502 NATURAL GAS 125 56 69 55.2 750 121 629 83.9 1,500 8.1 0504 WATER 166 343 177- 106.6- 996 998 2- .2- 2,000 49.9 0505 TELEPHONE 4,299 3,907 392 9.1 25,794 20,783 5,011 19.4 51,600 40.3 UTILITIES 5,789 5,009 780 13.5 34,734 25,647 9,087 26.2 69,500 36.9 0604 OUTSIDE REPAIRS 6 MAINT. 4,336 3,120 1,216 28.0 26,016 15,471 10,545 40.5 52,050 29.7 0605 COMPUTER REPAIRS & MAINT 4,325 1,800 2,525 58.4 25,950 26,760 810- 3.1- 51,911 51.5 REPAIRS & MAINTENANCE 8,661 4,920 3,741 43.2 51,966 42,231 9,735 18.7 103,961 40.6 0704 JANITORIAL & REFUSE REMOV 1,749 1,357 392 22.4 10,494 9,577 917 8.7 21,000 45.6 0706 HAZARDOUS WASTE DISPOSAL 35,016 140,241 105,225- 300.5- 212,096 359,483 147,387- 69.5- 500,200 71.9 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 36,765 141,598 104,833- 285.1- 222,590 369,060 146,470- 65.8- 521,200 70.8 0803 LEGAL SERVICES -STAFF 8,006 0 8,006 100.0 41,370 39,078 2,292 5.5 96,100 40.7 PROFESSIONAL & LEGAL SERV 8,006 0 8,006 100.0 41,370 39,078 2,292 5.5 96,100 40.7 0902 TECHNICAL SERVICES 26,165 59,927 33,762- 129.0- 146,990 278,900 131,910- 89.7- 314,000 88.8 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 115,000 105,537 9,463 8.2 130,000 81.2 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 1,296 0 1,296 100.0 2,600 .0 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % -------------------------------------------------------------------------------------------------------------- --- --- ------ ---- - - - - -- OUTSIDE SERVICES 28,881 59,927 31,046- 107.5- 263,286 384,437 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 2,710 1,952 41.9 27,972 28,265 1103 OPERATING SUPPLIES 9,769 7,262 2,507 25.7 58,614 55,939 1106 SAFETY SUPPLIES 1,646 1,226 420 25.5 9,876 7,455 MATERIALS & SUPPLIES 16,077 11,198 4,879 30.3 96,462 91,659 1201 RENTS & LEASES 657 487 170 25.9 3,942 5,779 1202 PUBLIC AGENCY FEES 416 0 416 100.0 2,496 4,609 1203 PUBLIC INFORMATION 915 0 915 100.0 5,490 54 1204 TUITION REIMBURSEMENT 3,065 0 3,065 100.0 8,390 620 1205 TECH TRAIN, CONF & MEETS 11,127 3,380 7,747 69.6 67,862 40,.583 1206 CERTIFICATION & LICENSES 257 260 3- 1.2- 1,542 737 1208 SUBSCRIPTION /PUBLICATION 1,706 26 1,680 98.5 10,236 1,279 1209 MILEAGE REIMBURSEMENTS 121 0 121 100.0 726 593 1210 PUBLIC NOTICES 424 519 95- 22.4- 2,544 1,878 1211 OUTSIDE ORGANIZATION FEES 662 0 662 100.0 8,972 14,508 1212 EMPLOYEE MEMBERSHIPS 931 601 330 35.4 5,586 5,334 1213 MISCELLANEOUS 930 62 868 93.3 5,580 1,353 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 2,748 0 OTHER EXPENSES 21,669 5,335 16,334 75.4 126,114 77,327 DEPARTMENT NET EXPENSES 667,539 890,314 222,775- 33.4- 4,086,668 4,276,517 121,151- 46.0- 293- 1.0- 2,675 4.6 2,421 24.5 4,803 5.0 1,837- 46.6- 2,113- 84.7- 5,436 99.0 7,770 92.6 27,279 40.2 805 52.2 8,957 87.5 133 18.3 666 26.2 5,536- 61.7- 252 4.5 4,227 75.8 2,748 100.0 48,787 38.7 446,600 86.1 55,960 50.5 117,250 47.7 19,800 37.7 193,010 47.5 7,900 73.2 5,000 92.2 11,000 .5 18,800 3.3 135,660 29.9 3,095 23.8 20, 513 6.2 1,490 39.8 5,100 36.8 19,300 75.2 11,209 47.6 11,200 12.1 CIS 5, 500 .0 255,767 30.2 189,849- 4.6- 8,186,764 52.2 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 16,363 16,839 476- 2.9- 98,178 101,982 3,804- 3.9- 196,361 51.9 0102 SALARIES & WAGES -NON MGMT 365,018 354,878 10,140 2.8 2,190,108 2,074,119 115,989 5.3 4,380,275 47.4 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 18,959 51,354 32,395- 170.9- 113,754 175,650 61,896 - 54.4- 227,576 77.2 0106 STANDBY PAID 5,500 7,147 1,647- 29.9- 33,000 31,888 1,112 3.4 66,000 48.3 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 68,496- 0 68,496 -100.0 137,000- .0 SALARIES & WAGES 394,424 430,218 35,794- 9.1- 2,366,544 2,383,639 17,095- .7- 4,733,212 50.4 0201 WORKERS' COMPENSATION INS 11,626 12,173 547- 4.7- 69,756 70,361 605- .9- 139,577 50.4 0203 FEDERAL MEDICARE TAX 5,298 5,865 567- 10.7- 31,788 32,715 927- 2.9- 63,624 51.4 0204 MEDICAL & HEALTH INSUR 94,843 102,126 7,283- 7.7- 569,058 575,786 6,728- 1.2- 1,138,181 50.6 0205 RETIREMENT CONTRIBUTION 227,497 218,632 8,865 3.9 1,364,982 1,261,137 103,845 7.6 2,730,011 46.2 0206 DEFERRED COMP. CONTRIB 23,640 22,422 1,218 5.2 141,840 135,211 6,629 4.7 283,731 47.7 0207 DENTAL INSURANCE 8,604 9,965 1,361- 15.8- 51,624 55,889 4,265- 8.3- 103,298 54.1 0208 LONG -TERM DISABILITY INS 1,261 1,241 20 1.6 7,566 7,025 541 7.2 15,179 46.3 0209 LIFE INSURANCE 1,898 1,945 47- 2.5- 11,388 10,958 430 3.8 22,824 48.0 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 90,000- 0 90,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 374,369 14,702- 4.1- 2,158,002 2,149,082 8,920 .4 4,316,425 49.8 C 0250 CAPITALIZED ADM OVERHEAD 9,013- 3,899- 5,114- 56.7 54,078- 17,621- 36,457- 67.4 108,164- 16.3 CAPITALIZED ADM OVERHEAD 9,013- 3,899- 5,114- 56.7 54,078- 17,621- 36,457- 67.4 108,164- 16.3 0501 ELECTRICAL 4,666 4,137 529 11.3 27,996 27,983 13 .0 56,000 50.0 0502 NATURAL GAS 1,500 890 610 40.7 91000 2,093 6,907 76.7 18,000 11.6 0504 WATER 666 0 666 100.0 3,996 5,797 1,801- 45.1- 8,000 72.5 0505 TELEPHONE 3,750 3,907 157- 4.2- 22,500 19,718 2,782 12.4 45,000 43.8 UTILITIES 10,582 8,934 1,648 15.6 63,492 55,591 7,901 12.4 127,000 43.8 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 21,316 11,629- 120.0- 58,122 46,934 11,188 19.2 116,250 40.4 0602 VEHIC /EQUIP REPAIR MAINT 7,500 8,363 863- 11.5- 45,000 50,764 5,764 - 12.8- 90,000 56.4 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 1,500 0 1,500 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 42,064 28,040 14,024 33.3 252,384 150,963 101,421 40.2 504,800 29.9 REPAIRS & MAINTENANCE 59,501 57,719 1,782 3.0 357,006 248,661 108,345 30.3 714,050 34.8 0704 JANITORIAL & REFUSE REMOV 5,024 7,177 2,153- 42.9- 30,144 39,847 9,703- 32.2- 60,300 66.1 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 15,000 23 14,977 99.8 30,000 .1 HAULING & DISPOSAL 7,524 7,177 347 4.6 45,144 39,870 5,274 11.7 90,300 44.2 0803 LEGAL SERVICES -STAFF 833 0 833 100.0 4,998 554 4,444 88.9 10,000 5.5 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 4,998 554 4,444 88.9 10,000 5.5 0901 OUTSIDE SAFETY SERVICES 333 0 333 100.0 1,998 8,569 6,571- 328.9- 4,000 214.2 0902 TECHNICAL SERVICES 7,678 1,775 5,903 76.9 46,068 28,762 17,306 37.6 92,170 31.2 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 48 0 48 100.0 100 .0 OUTSIDE SERVICES 8,019 1,775 6,244 77.9 48,114 37,331 10,783 22.4 96,270 38.8 1101 OFFICE EQUIPMENT /SUPPLIES 874 1,789 915- 104.7- 5,244 2,201 3,043 58.0 10,500 21.0 1102 GASOLINE, OIL & FUEL 21,454 36,898 15,444- 72.0- 128,724 135,557 6,833- 5.3- 257,450 52.7 1103 OPERATING SUPPLIES 33,713 23,295 10,418 30.9 202,278 202,272 6 .0 404,600 50.0 1106 SAFETY SUPPLIES 3,434 3,974 540- 15.7- 20,253 12,730 7,523 37.1 41,220 30.9 MATERIALS & SUPPLIES 59,475 65,956 6,481- 10.9- 356,499 352,760 3,739 1.0 713, 770 49.4 1201 RENTS & LEASES 9,801 10,441 640- 6.5- 58,806 48,214 10,592 18.0 117,650 41.0 1202 PUBLIC AGENCY FEES 10,750 640 10,110 94.0 19,500 10,906 8,594 44.1 32,250 33.8 1204 TUITION REIMBURSEMENT 166 763 597- 359.6- 996 763 233 23.4 2,000 38.2 1205 TECH TRAIN, CONF & MEETS 3,447 2,297 1,150 33.4 20,682 18,887 1,795 8.7 41,370 45.7 1206 CERTIFICATION & LICENSES 406 255 151 37.2 2,436 2,022 414 17.0 4,883 41.4 1207 CLAIMS 8 0 8 100.0 48 0 48 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 348 66 282 81.0 700 9.4 1209 MILEAGE REIMBURSEMENTS 75 175 100- 133.3- 450 865 415- 92.2- 900 96.1 O 1212 EMPLOYEE MEMBERSHIPS 601 365 236 39.3 3,606 4,170 564- 15.6- 7,229 57.7 1213 MISCELLANEOUS 208 230 22- 10.6- 1,248 1,605 357- 28.6- 2,500 64.2 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 1,500 1,787 287- 19.1- 3,000 59.6 OTHER EXPENSES 25,770 15,166 10,604 41.1 109,620 89,285 20,335 18.6 212,582 42.0 DEPARTMENT NET EXPENSES 916,782 957,415 40,633- 4.4- 5,455,341 5,339,152 116,189 2.1 10,905,445 49.0 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 27,756 9,800 17,956 64.7 166,536 122,379 44,157 26.5 333,083 36.7 0102 SALARIES & WAGES -NON MGMT 657,514 632,690 24,824 3.8 3,945,084 3,637,313 307,771 7.8 7,890,227 46.1 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 31,094 31,094- .0 0 .0 0105 OVERTIME 35,870 43,772 7,902- 22.0- 215,220 242,028 26,808- 12.5- 430,509 56.2 0106 STANDBY PAID 5,039 6,864 1,825- 36.2- 30,234 24,726 5,508 18.2 60,498 40.9 0110 SALARY VACANCY 20,583- 0 20,583 -100.0 123,498- 0 123,498 -100.0 247,000- .0 SALARIES & WAGES 705,596 693,126 12,470 1.8 4,233,576 4,057,540 176,036 4.2 8,467,317 47.9 0201 WORKERS COMPENSATION INS 19,396 19,138 258 1.3 116,376 111,060 5,316 4.6 232,800 47.7 0203 FEDERAL MEDICARE TAX 9,916 9,897 19 .2 59,496 58,493 1,003 1.7 119,039 49.1 0204 MEDICAL & HEALTH INSUR 148,193 137,408 10,785 7.3 889,158 819,563 69,595 7.8 1,778,374 46.1 0205 RETIREMENT CONTRIBUTION 399,636 351,031 48,605 12.2 2,397,816 2,102,674 295,142 12.3 4,795,708 43.8 0206 DEFERRED COMPENSATION CON 41,062 26,780 14,282 34.8 246,372 212,401 33,971 13.8 492,817 43.1 0207 DENTAL INSURANCE 13,553 12,840 713 5.3 81,318 76,723 4,595 5.7 162,696 47.2 0208 LONG -TERM DISABILITY INS 2,092 1,909 183 8.7 12,552 11,215 1,337 10.7 25,171 44.6 0209 LIFE INSURANCE 3,308 2,783 525 15.9 19,848 21,056 1,208- 6.1- 39,773 52.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 25,500- 0 25,500 -100.0 153,000- 0 153,000 -100.0 306,000- .0 EMPLOYEE -BENEFITS 611,656 561,786 49,870 8.2 3,669,936 3,413,185 256,751 7.0 7,340,378 46.5 0250 CAPITALIZED ADM OVERHEAD 8,613- 13,197- 4,584 53.2- 51,678- 70,377- 18,699 36.2- 103,389- 68.1 CAPITALIZED ADM OVERHEAD 8,613- 13,197- 4,584 53.2- 51,678- 70,377- 18,699 36.2- 103,389- 68.1 0402 LIME 17,166 27,522 10,356- 60.3- 102,996 149,850 46,854- 45.5- 206,000 72.7 0403 POLYMER 40,416 56,069 15,653- 38.7- 242,496 188,543 53,953 22.2 485,000 38.9 0404 BOILER CHEMICALS 4,833 814 4,019 83.2 28,998 12,954 16,044 55.3 58,000 22.3 0406 OTHER CHEMICALS 10,333 6,367 3,966 38.4 61,998 29,961 32,037 51.7 124,000 24.2 0407 HYPOCHLORITE 25,666 16,178 9,488 37.0 153,996 88,136 65,860 42.8 308,000 28.6 CHEMICALS 98,414 106,950 8,536- 8.7- 590,484 469,444 121,040 20.5 1,181,000 39.7 0501 ELECTRICAL 30,249 58,505 28,256- 93.4- 181,494 975,140 793,646- 437.3- 363,000 268.6 0502 NATURAL GAS 171,666 412,927 241,261- 140.5- 1,029,996 1,132,011 102,015- 9.9- 2,060,000 55.0 0503 LAND -FILL GAS 39,583 0 39,583 100.0 237,498 157,947 79,551 33.5 475,000 33.3 0504 WATER 5,000 8,877 3,877- 77.5- 30,000 22,167 7,833 26.1 60,000 36.9 0505 TELEPHONE 4,541 4,563 22- .5- 27,246 20,581 6,665 24.5 54,500 37.8 UTILITIES 251,039 484,872 233,833- 93.1- 1,506,234 2,307,846 801,612- 53.2- 3,012,500 76.6 0603 GENERAL REPAIRS & MAINT 74,996 53,445 21,551 28.7 449,976 615,904 165,928- 36.9- 900,000 68.4 0604 OUTSIDE REPAIRS & MAINT 94,869 104,135 9,266- 9.8- 569,214 453,128 116,086 20.4 1,138,500 39.8 0605 COMPUTER REPAIRS & MAINT 3,332 0 3,332 100.0 20,992 5,139 15,853 75.5 41,000 12.5 REPAIRS & MAINTENANCE 173,197 157,580 15,617 9.0 1,040,182 1,074,171 33,989- 3.3- 2,079,500 51.7 0701 ASH REMOVAL 13,333 10,942 2,391 17.9 79,998 62,739 17,259 21.6 160,000 39.2 0702 SLUDGE REMOVAL 833 0 833 100.0 4,998 0 4,998 100.0 10,000 .0 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 6,666 8,142 1,476- 22.1- 39,996 34,059 5,937 14.8 80,000 42.6 0704 JANITORIAL & REFUSE REMOV 12,415 12,950 535- 4.3- 74,490 78,124 3,634- 4.9- 149,000 52.4 0706 HAZARDOUS WASTE DISPOSAL 916 307 609 66.5 5,496 698 4,798 87.3 11,000 6.3 HAULING & DISPOSAL 34,163 32,341 1,822 5.3 204,978 175,620 29,358 14.3 410,000 42.8 0803 LEGAL SERVICES -STAFF 4,166 0 4,166 100.0 24,996 1,035 23,961 95.9 50,000 2.1 PROFESSIONAL & LEGAL SERV 4,166 0 4,166 100.0 24,996 1,035 23,961 95.9 50,000 2.1 0901 OUTSIDE SAFETY SERVICES 1,416 0 1,416 100.0 8,496 4,741 3,755 44.2 17,000 27.9 0902 TECHNICAL SERVICES 105,887 47,766 58,121 54.9 635,322 367,896 267,426 42.1 1,270,700 29.0 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 2,496 2,503 7- .3- 5,000 50.1 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 498 0 498 100.0 1,000 .0 OUTSIDE SERVICES 107,802 47,766 60,036 55.7 646,812 375,140 271,672 42.0 1,293,700 29.0 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 1,631 119 6.8 10,500 15,025 4,525- 43.1- 21,000 71.5 1103 OPERATING SUPPLIES 46,911 51,618 4,707- 10.0- 281,466 264,866 16,600 5.9 563,000 47.0 1104 OPERATING FUEL 1,666 0 1,666 100.0 9,996 0 9,996 100.0 20,000 .0 1105 LABORATORY SUPPLIES 12,166 10,895 1,271 10.4 72,996 77,091 4,095- 5.6- 146,000 52.8 1106 SAFETY SUPPLIES 2,551 598 1,953 76.6 15,306 11,067 4,239 27.7 30,700 36.0 MATERIALS & SUPPLIES 65,044 64,742 302 .5 390,264 368,049 22,215 5.7 780,700 47.1 1201 RENTS & LEASES 4,121 2,885 1,236 30.0 24,726 18,972 5,754 23.3 49,500 38.3 1202 PUBLIC AGENCY FEES 16,266 0 16,266 100.0 270,096 356,387 86,291- 31.9- 367,700 96.9 1204 TUITION REIMBURSEMENT 833 0 833 100.0 4,998 1,646 3,352 67.1 10,000 16.5 1205 TECH TRAIN, CONF & MEETS 4,848 1,232 3,616 74.6 29,588 18,038 11,550 39.0 58,700 30.7 1206 CERTIFICATION & LICENSES 725 155 570 78.6 4,350 2,903 1,447 33.3 8,703 33.4 1208 SUBSCRIPTION /PUBLICATION 393 32 361 91.9 2,358 479 1,879 79.7 4,750 10.1 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 246 0 246 100.0 500 .0 1211 OUTSIDE ORGANIZATION FEES 19,124 295 18,829 98.5 114,744 187,905 73,161- 63.8- 229,500 81.9 1212 EMPLOYEE MEMBERSHIPS 901 700 201 22.3 5,406 3,137 2,269 42.0 10,838 28.9 1213 MISCELLANEOUS 495 0 495 100.0 3,070 520 2,550 83.1 6,080 8.6 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 7,500 0 7,500 100.0 15,000 .0 OTHER EXPENSES 48,997 5,299 43,698 89.2 467,082 589,987 122,905- 26.3- 761,271 77.5 DEPARTMENT NET EXPENSES 2,091,461 2,141,265 49,804- 2.4- 12,722,866 12,761,640 38,774- .3- 25,272,977 50.5 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 62,188 59,462 2,726 4.4 373,128 346,902 26,226 7.0 746,267 46.5 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 8,425 6,132 - 267.4- 13,758 23,048 9,290- 67.5- 27,527 83.7 0106 STANDBY PAID 8,333 8,444 111- 1.3- 49,998 46,857 3,141 6.3 100,000 46.9 0110 SALARY VACANCY 1,833- 0 1,833 -100.0 10,998- 0 10,998 -100.0 22,000- .0 SALARIES & WAGES 70,981 76,331 5,350- 7.5- 425,886 416,807 9,079 2.1 851,794 48.9 0201 WORKERS' COMPENSATION INS 2,096 2,127 31- 1.5- 12,576 12,249 327 2.6 25,156 48.7 0203 FEDERAL MEDICARE TAX 926 1,117 191- 20.6- 5,556 6,051 495- 8.9- 11,112 54.5 0204 MEDICAL & HEALTH INSUR 10,998 10,172 826 7.5 65,988 61,021 4,967 7.5 131,977 46.2 0205 RETIREMENT CONTRIBUTION 36,453 39,289 2,836- 7.8- 218,718 224,378 5,660- 2.6- 437,443 51.3 0206 DEFERRED COMP. CONTRIB 3,751 2,130 1,621 43.2 22,506 21,404 1,102 4.9 45,018 47.5 0207 DENTAL INSURANCE 1,068 1,064 4 .4 6,408 6,142 266 4.2 12,820 47.9 0208 LONG -TERM DISABILITY INS 205 199 6 2.9 1,230 1,134 96 7.8 2,471 45.9 0209 LIFE INSURANCE 280 279 1 .4 1,680 1,579 101 6.0 3,366 46.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 13,500- 0 13,500 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 56,377 2,850- 5.3- 321,162 333,958 12,796- 4.0- 642,363 52.0 /y 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 2,778- 0 2,778 -100.0 5,563- .0 V CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 2,778- 0 2,778 -100.0 5,563- .0 0406 OTHER CHEMICALS 33,333 50,329 16,996- 51.0- 199,998 202,277 2,279- 1.1- 400,000 50.6 CHEMICALS 33,333 50,329 16,996- 51.0- 199,998 202,277 2,279- 1.1- 400,000 50.6 0501 ELECTRICAL 38,133 34,327 3,806 10.0 190,665 187,891 2,774 1.5 457,600 41.1 0504 WATER 1,312 1,455 143- 10.9- 7,872 6,853 1,019 12.9 15,750 43.5 0505 TELEPHONE 3,925 5,980 2,055- 52.4- 23,550 22,248 1,302 5.5 47,100 47.2 UTILITIES 43,370 41,762 1,608 3.7 222,087 216,992 5,095 2.3 520,450 41.7 0603 GENERAL REPAIRS & MAINT 3,083 52,955 49,872- 617.6- 18,498 114,908 96,410- 521.2- 37,000 310.6 0604 OUTSIDE REPAIRS & MAINT. 17,500 14,816 2,684 15.3 105,000 130,711 25,711- 24.5- 210,000 62.2 REPAIRS & MAINTENANCE 20,583 67,771 47,188- 229.3- 123,498 245,619 122,121- 98.9- 247,000 99.4 0704 JANITORIAL & REFUSE REMOV 1,525 1,018 507 33.2 9,150 8,869 281 3.1 18,300 48.5 HAULING & DISPOSAL 1,525 1,018 507 33.2 9,150 8,869 281 3.1 18,300 48.5 0901 OUTSIDE SAFETY SERVICES 1,975 0 1,975 100.0 3,950 5,639 1,689- 42.8- 8,200 68.8 0902 TECHNICAL SERVICES 4,220 1,700 2,520 59.7 25,320 31,214 5,894- 23.3- 50,650 61.6 OUTSIDE SERVICES 6,195 1,700 4,495 72.6 29,270 36,853 7,583- 25.9- 58,850 62.6 1103 OPERATING SUPPLIES 1,800 1,956 156- 8.7- 10,800 12,750 1,950- 18.1- 21,600 59.0 PREPARED 1/10/13, 18:11:44 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1104 OPERATING FUEL 1,500 0 1,500 100.0 9,000 12,823 3,823- 42.5- 18,000 71.2 1106 SAFETY SUPPLIES 416 209 207 49.8 2,496 925 1,571 62.9 5,000 18.5 MATERIALS & SUPPLIES 3,716 2,165 1,551 41.7 22,296 26,498 4,202- 18.8- 44,600 59.4 1201 RENTS & LEASES 208 0 208 100.0 1,248 942 306 24.5 2,500 37.7 1202 PUBLIC AGENCY FEES 1,632 0 1,632 100.0 9,792 1,856 7,936 81.0 19,585 9.5 1204 TUITION REIMBURSEMENT 229 0 229 100.0 1,374 0 1,374 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 463 536 53.7 5,994 5,287 707 11.8 11,990 44.1 1206 CERTIFICATION & LICENSES 88 0 88 100.0 528 130 398 75.4 1,060 12.3 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 96 0 96 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 96 99 3- 3.1- 200 49.5 1212 EMPLOYEE MEMBERSHIPS 96 0 96 100.0 576 541 35 6.1 1,154 46.9 1213 MISCELLANEOUS 25 0 25 100.0 150 5 145 96.7 300 1.7 OTHER EXPENSES 3,309 463 2,846 86.0 19,854 8,860 10,994 55.4 39,739 22.3 DEPARTMENT NET EXPENSES 236,076 297,916 61,840- 26.2- 1,370,423 1,496,733 126,310- 9.2- 2,817,533 53.1 0-1/ PREPARED 1/10/13, 9:03:31 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 113,841 28,196 19.9 852,222 674,900 177,322 20.8 1,704,493 39.6 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,744,335 48,836 2.7 10,759,026 10,104,999 654,027 6.1 21,518,263 47.0 0103 SALARIES & WAGES -COMP ABS 25,000 33,632 8,632- 34.5- 150,000 190,105 40,105- 26.7- 300,000 63.4 0105 OVERTIME 69,257 114,259 45,002- 65.0- 415,542 496,665 81,123- 19.5- 831,292 59.7 0106 STANDBY PAID 18,872 22,455 3,583- 19.0- 113,232 103,471 9,761 8.6 226,498 45.7 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 344,484- 0 344,484 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 196,878 53,099 21.2 1,499,862 1,339,684 160,178 10.7 2,999,812 44.7 0151 OVERTIME 11,399 1,740 9,659 84.7 68,394 18,770 49,624 72.6 136,846 13.7 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 41,496- 0 41,496 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,227,140 18,243 .8 13,472,298 12,928,594 543,704 4.0 26,945,204 48.0 0201 WORKERS' COMPENSATION INS 42,616 42,806 190- .4- 255,696 246,252 9,444 3.7 511,698 48.1 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 15,000 12,968 2,032 13.5 30,000 43.2 0203 FEDERAL MEDICARE TAX 30,780 31,207 427- 1.4- 184,680 179,930 4,750 2.6 369,666 48.7 0204 MEDICAL & HEALTH INSUR 800,833 822,533 21,700- 2.7- 4,804,998 4,590,743 214,255 4.5 9,610,325 47.8 0205 RETIREMENT CONTRIBUTION 1,272,705 1,193,901 78,804 6.2 7,636,230 6,829,805 806,425 10.6 15,272,771 44.7 0206 DEFERRED COMP. CONTRIB 128,537 97,612 30,925 24.1 771,222 683,916 87,306 11.3 1,542,799 44.3 0207 DENTAL INSURANCE 76,033 75,332 701 .9 456,198 443,727 12,471 2.7 912,678 48.6 0208 LONG -TERM DISABILITY INS 6,588 6,085 503 7.6 39,528 36,081 3,447 8.7 79,321 45.5 0209 LIFE INSURANCE 14,813 13,991 822 5.5 88,878 85,823 3,055 3.4 178,093 48.2 0211 ACCRUED COMPENSATED ABS 0 253- 253 .0 0 8,621- 8,621 .0 360,000 2.4- Ca 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 601,992- 0 601,992 -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 TOTAL SALARY AND BENEFITS 2,280,073 4,525,456 2,283,214 4,510,354 3,141- .1- 17,417,438 16,867,624 549,814 3.2 31,430,351 53.7 15,102 .3 30,889,736 29,796,218 1,093,518 3.5 58,375,555 51.0 PREPARED 1/10/13, 18:05:17 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------ - - - - -- CURRENT ASSETS CASH 684,414.97 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 51,500,000.00 ACCOUNTS RECEIVABLE 1,253,989.55 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 34,476.64 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 645,207.50 AVAD - ALHAMBRA VLY AR 1,669,105.34 DUE FROM R/E 40,317,788.70 DUE FROM S/I .00 DUE FROM DEBT FUND 10,523,374.20 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 11,482,903.58 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 83,336,437.89 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 69,465.67 - ACCOUNTS PAYABLE 440,737.04 - SALES TAX PAYABLE 632.35- 105,642,440.90 11,482,903.58 -------- - - - - -- 117,125,344.48 -------- - - - - -- -------------- 9 PREPARED 1/10/13, 18:05:17 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ---------------------------------------------------------------------------------------------------------- ----- -- ------ ------- - - - - -- REFUNDABLE CONST BONDS 109,744.49 - UNEARNED INTEREST 5,414.97 - PROJECT RETENTION PAYABLE 183,271.04 - TOTAL LIABILITIES 84,175,230.71- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,237,409.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 5,712,704.58 - TOTAL FUND EQUITY 32,950,113.77 - -- ----- --- - - -- TOTAL LIABILITIES AND FUND EQUITY 117,125,344.48 - -------------- -------------- NOWN PREPARED 1/10/13, 18:11:26 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 2,215,000 2,287,339 72,339 3.3 2,215,000 2,291,477 76,477 3.5 4,430,000 51.7 SEWER SERVICE CHARGES 2,215,000 2,287,339 72,339 3.3 2,215,000 2,291,477 76,477 3.5 4,430,000 51.7 1500 MAIN LINES INSPECTION 16,666 26,218 9,552 57.3 99,996 90,784 9,212- 9.2- 200,000 45.4 1600 PLAN REVIEW 7,083 7,797 714 10.1 42,498 17,638 24,860- 58.5- 85,000 20.8 1900 OVERTIME INSPECTION 2,333 624 1,709- 73.3- 13,998 2,293 11,705- 83.6- 28,000 8.2 2100 TV REINSPECTION 83 0 83- 100.0- 498 0 498- 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 368,083 361,089 6,994- 1.9- 2,208,498 1,676,879 531,619- 24.1- 4,417,000 38.0 4100 REBATES TO DISTRICT 83 0 83- 100.0- 498 1,137 639 128.3 1,000 113.7 4200 PUMP ZONE FEES 53,083 6,424 46,659- 87.9- 318,498 201,095 117,403- 36.9- 637,000 31.6 4400 CAPACITY USE CHARGE 15,833 0 15,833- 100.0- 94,998 111,450 16,452 17.3 190,000 58.7 4501 INTEREST INCOME 29,166 115,059 85,893 294.5 174,996 170,814 4,182- 2.4- 350,000 48.8 4600 TAX REVENUE 1,100,000 643,926 456,074- 41.5- 1,100,000 1,010,892 89,108- 8.1- 7,534,000 13.4 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- 9,996 0 9,996- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 34,082- 34,082- .0 0 0 0 .0 0 .0� 6507 ALHAMBRA VLY ASSESSMENTS 0 40,412 40,412 .0 0 91,272 91,272 .0 0 .0 OTHER REVENUES 1,594,079 1,167,467 426,612- 26.8- 4,084,806 3,421,228 663,578- 16.2- 17,357,000 19.7 FUND TOTALS 3,809,079 3,454,806 354,273- 9.3- 6,299,806 5,712,705 587,101- 9.3- 21,787,000 26.2 PREPARED 1/10/13, 9:04:52 PROGRAM /GM185L4 CENTRAL CONTRA COSTA SANITARY DISTRICT C4PITAi, ImPROMENP BUDGET 50% OF FISCAL YEAR ELAPSED PERK ENDING: 12/31/2012 PACE 1 ACCOUNTING PERIOD 6/2013 TYPE TP Treatrnent Plant TOTAL TOTAL PROJECT PCT EXPENDED PCP EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD NS BUDGET REGULATORY OXMPL & SAFETY 7283 FIRE PROT SYS IMPRVMC 85,000 55,000 64,893 76 5,000 36,910 738 17,884 20,107 7284 TP HAZARD ID/REMEDIATICN 125,000 894,000 117,821 94 70,000 4,591 7 0 7,179 7301 TREATMENT PLANT PLANNING 866,000 1,662,000 418,311 48 230,000 379,700 165 90,841 447,689 SUB -TOTAL : 1,076,000 2,611,000 601,025 56 305,000 421,201 138 108,725 474,975 ONE -TIME RENOVATION 7241 WET WEATHER BYPASS IMPS 3,320,000 3,213,000 3,272,848 99 10,000 4,379 44 818 47,152 7272 ELECTRIC BLOWER REN7J 474,000 2,004,000 422,329 89 100,000 0 0 0 51,671 7285 PRIMARY TREATMENT RENCV 1,060,000 10,051,000 884,146 83 1,000,000 551,911 55 95,151 175,854 7289 PCB SEISMIC UPGRADE 190,000 1,259,000 120,118 63 1,000 0 0 0 69,882 7290 OXTTFALL IMPR 7JEM NI5 -PH 6 3,310,000 2,000,000 3,227,802 98 815,000 2,450,061 301 136,556 82,198 7291 PU-1P /BLa4ER SEISMIC UPGRD 347,000 4,455,000 262,968 76 2,805,000 4,521 0 0 84,032 7292 SWTICH EAR RF.EURBISEMP -P2 300,000 2,444,800 101,473 34 90,000 0 0 0 198,527 7294 SEC PROCESS DIPS 50,000 1,402,000 33,294 67 5,000 0 0 0 16,706 7295 AUX BOILER BURNER UPGRADE 120,000 185,000 111,664 93 5,000 61,190 224 23,269 8,336 7296 SEISMIC UPGRADES FOR SB 150,000 179,000 127,634 85 1,000 0 0 0 22,366 7297 WET/DRY SCRUBBER REPIQIT 25,000 6,508,000 854 3 1,000 0 0 0 24,146 7302 PE PUMP REEURB, PH 2 25,000 900,000 16,843 67 100,000 6,575 7 0 8,157 SUB -TOTAL : 9,371,000 34,600,800 8,581,973 92 4,933,000 3,078,637 62 255,794 789,027 RECURRING RENOVATION 7254 TP CAiTHODIC PRO7T SYS REPL 600,000 589,000 527,385 88 5,000 0 0 0 72,615 7265 TP EQUIR-ENT REPLACEMENT 950,000 1,257,000 761,268 80 100,000 25,606 26 0 188,732 7268 TP FACILITIES RENCV 250,000 180,000 216,178 87 12,000 24,877 207 1,596 33,822 7269 TP ASSET MUGR-OU 1,184,000 1,184,000 626,848 53 45,000 2,303 5 1,352 557,152 7298 PIPING RENOVATION, PHT 1,067,000 725,000 131,351 12 700,000 69,061 10 21,365 935,649 SUB -TOTAL : 4,051,000 3,935,000 2,263,030 56 862,000 121,847 14 24,313 1,787,970 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 700,000 557,000 700,424 100 10,000 57,363 574 14,547 424- 7287 TP MASTER PLAN UPDATE 365,000 554,000 347,416 95 95,000 95,676 101 22,996 17,584 SUB -TOTAL : 1,065,000 1,111,000 1,047,840 98 105,000 153,039 146 37,543 17,160 SUBSTANTIALLY COMPLETE 7255 PRIMARY STRUCTURE DEMO 1,580,000 1,274,000 1,529,047 97 5,000 592,735 855 789 50,953 7276 PIPING RENOVATIONS, PH 5 2,902,000 2,606,000 2,484,924 86 300,000 1,382 1 0 417,076 SUB-TOM : 4,482,000 3,880,000 4,013,971 90 305,000 594,117 195 789 468,029 PREPARED 1/10/13, 9:04:52 PR02 M /C1-ll85L4 CENTRAL CORMA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET 50% OF FISCAL YEAR ELAPSED PERIOD ENDING: 12/31/2012 PACE 2 ACCOUNTING PERIOD 6/2013 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCP EXPENDED PIWOEiIM PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO LATE PTD THIS FY YEAR YTD M21TH BUDGET O MPLETED PRCOEC,TS 7288 PIPING RENCTJ PH 6 2,267,250 2,186,000 2,267,259 100 0 293,803 0 SUB -TOTAL 2,267,250 2,186,000 2,267,259 100 0 293,803 0 U QZL0CP= AUTHC%tIZATICNS 5,912,750 PROGRAM C CNTINGENCY 415,000 Treatment Plant 28,640,000 48,323,800 18,775,098 66 6,510,000 4,662,644 72 0 9- 0 9- 0 0 427,164 9,864,902 0-2-7 PREPARED 1/10/13, 9:04:52 CAPITAL RAPROVEMENT BUDGET PROGRAM /GNIl85L4 50% OF FISCAL YEAR ELAPSED CENTRAL OCNIRA COSTA SANITARY DISTRICT PERK ENDING: 12/31/2012 TYPE CS Collection System TOTAL TOTAL PROJECT PCT PROD ALLOCATED PROJECT EXPIIIDID EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY PAGE 3 ACCOUNTING PERIOD 6/2013 EXPEND PCT EtLPIIIDID REHU24TNG THIS EX P THIS ALLOCATED YEAR YTD Mam BUDGET 5948 SEWER TV INSPECTION, PH2 1,200,000 9,000,000 964,343 80 1,000,000 163,821 16 34,051 235,657 5955 SUSPENDED PIPE SUPPORT 190,000 129,500 121,379 64 100,000 52,241 52 4,246 68,621 5973 NO OR MM SEWER PEN PH 4 2,589,000 2,830,000 1,950,294 75 1,806,000 953,215 53 217,282 638,706 5976 DIABLO RENWATICNS PH2 500,000 2,365,000 364,335 73 300,000 288,663 96 57,798 135,665 5982 PIPE BURST ELL= 828,000 520,000 323,675 39 100,000 0 0 0 504,325 5991 P.H. SEWER RENW PH 2 400,000 . 2,383,300 133,017 33 200,000 0 0 0 266,983 5993 FORCEKNIN ASSESS[MU 100,000 74,000 63,197 63 14,000 1,766 13 313 36,803 5999 CIPP BIMUM CONTRAST 92,200 236,000 8,214 9 10,000 4,978 50 4,653 83,986 8401 WC SEWER RFNOV PH9 3,088,000 3,078,000 2,083,057 68 1,800,000 1,513,708 84 210,696 1,004,943 8404 LAFnYETTE SEWER RENW PH8 450,000 1,991,000 498,878 111 1,800,000 190,892 11 46,260 48,878- 8405 2013 CIPP PR JEC1' 260,000 2,160,000 250,930 97 2,000,000 111,528 6 13,416 9,070 8410 CATHODIC PROT SYS REPL 200,000 1,200,000 6,864 3 200,000 6,864 3 0 193,136 8411 NO.ORINDA SEWER REN. PH 5 350,000 2,064,000 197,146 56 264,000 189,607 72 46,185 152,854 8413 WCIC SEWER REN., PH 10 229,000 2,029,000 93,820 41 229,000 93,820 41 9,861 135,180 8415 MARTINEZ PH 4 SEWER REN. 150,000 2,010,000 18,130 12 10,000 18,130 181 0 131,870 SUB -TOM : 10,626,200 32,069,800 7,077,279 67 9,833,000 3,589,233 37 644,761 3,548,921 REGL /CC[4P/URGNT /PING /SAFE 5962 MANHOLE RRVr LVL MONITOR 150,000 510,000 77,938 52 100,000 2,214 2 470 72,062 5965 COLLECTION SYSIM PLANNING 1,250,000 1,253,000 1,152,890 92 170,000 64,945 38 12,056 97,110 SUB -TOTAL 1,400,000 1,763,000 1,230,828 88 270,000 67,159 25 12,526 169,172 EXPANSION 5773 SNLLTH ROAD CAD 121,000 0 10,041 8 0 10,041 0 2,614 110,959 5937 ALBX43RA VALLEY ASSMT DST 200,000 130,000 126,967 64 3,000 1,444 48 0 73,033 5967 A -LINE EASEMW ACQUIS P2 1,447,000 1,573,000 1,355,937 94 91000 18,088 201 1,008 91,063 6513 ST. MARY'S ROAD CAD 375,000 0 46,570 12 0 46,570 0 38,570 328,430 8412 PH GRAYSON CREEK TRUNK SW 500,000 3,100,000 161,183 32 500,000 153,292 31 30,687 338,817 8416 2012 -13 DEVELEPNT SEWERAG 681,000 10,000 388,145 57 1,000 388,145 815 63,386 292,855 SUB -TOTAL : 3,324,000 4,813,000 2,088,843 63 513,000 617,580 120 136,265 1,235,157 PU,1PING STATIONS 5941 PS EQUIP & PIPING REPL 565,000 820,000 536,965 95 75,000 66,171 88 1,242 28,035 5995 SR AND MTZ BYPASS RMPS 55,000 300,000 44,272 81 200,000 0 0 0 10,728 6003 SR R MING STATIH UPGRAD 402,000 580,000 65,992 16 250,000 13,406 5 3,792 336,008 8403 BUCHANAN AIR P(MP ST REPL 50,000 850,000 83 0 400,000 83 0 83 49,917 8406 PUMP STATION SAFETY IMPS 60,000 600,000 0 0 60,000 0 0 0 60,000 8407 MARTINEZ BYPASS AMP 200,000 280,000 13,745 7 5,000 11,288 226 0 186,255 8409 PS SCADA O&M MANUAL 20,000 50,000 8,736 44 25,000 8,736 35 3,744 11,264 8414 MR PUMPG ST.CiOPPER PUMP 100,000 400,000 15,754 16 50,000 15,754 32 3,729 84,246 SUB -TOTAL : 1,452,000 3,880,000 685,547 47 1,065,000 115,438 11 12,590 766,453 PREPARED 1/10/13, 9:04:52 CAPITAL II4 ROVMIE1T BUDGET PAGE 4 PROGRAM /CM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERICD ENDING: 12/31/2012 TYPE CS Collection System TOTAL TOM PROJECT PCT EXPENDED PCT EXPENDED RPMAIRM PROS ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED ND PROJECT TITLE BUDGET COST EST 70 DATE PTD THIS FY YEAR YTD ETN1H BUDGET OTHER PROJECTS 8417 SURVEY b� INSTALL 50,000 0 0 0 0 0 0 0 50,000 SUB -TOTAL : 50,000 0 0 0 0 0 0 0 50,000 SUBSTANTIALLY CCMPLETE 5987 CS CATHODIC PROr SYS REPL 400,000 296,000 284,413 71 1,000 52,654 265 5,524 115,587 6476 SUNt YBROW ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB -TOM 558,900 296,000 423,619 76 1,000 52,654 265 5,524 135,281 COMPLETED PR a3ECTS 5989 S CRINDA SEWER REN PH5 2,904,199 2,167,800 2,904,206 100 0 10,635 0 0 7- 5992 w CREEK SEWER REN, PH 8 2,104,896 2,030,000 2,104,898 100 0 1,003 0 0 2- SUB -TOTAL : 5,009,095 4,197,800 5,009,104 100 0 11,638 0 0 9- D9 UNALLOCATED AUTHORIZATICNS 4,156,055 0 PROGRAM OONTIN1,;aCY 380,550 0 Collection System 26,956,800 47,019,600 16,515,220 61 11,682,000 4,453,702 38 811,666 10,441,580 PREPARED 1/10/13, 9:04:52 CAPITAL IMPROVEMENT` BUDGET PAGE 5 PROGRAM /GM1851A 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 - ---------------- �_�_��� --------------- - TYPE GI General Irrprovarents TOTAL TOM PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PID THIS FY YEAR YTD MOITH BUDGET VEHICLES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 122,627 13 956,654 122,627 13 80,445 834,027 SUB -TOTAL : 956,654 956,654 122,627 13 956,654 122,627 13 80,445 834,027 MANAGEMENT INFO SYSTEMS 8195 INFO TEM40ICGY DEVELOPMT 5,565,000 5,671,000 5,258,254 95 1,095,000 224,449 21 24,920 306,746 8227 GDI TREATMENT PLANT 500,000 923,100 221,363 44 200,000 415 0 415 278,637 8232 GDI /SMJS REPLACEMENT' 200,000 950,000 127,417 64 345,000 39,723 12 3,867 72,583 SUB -TOTAL PROJECTS 6,265,000 7,544,100 5,607,034 90 1,640,000 264,587 16 29,202 657,966 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVE[ORHM 300,000 300,000 136,162 45 60,000 0 0 0 163,838 8217 CAP IMP PLAN & BUDGET 753,000 1,118,000 678,893 90 90,000 37,254 41 6,335 74,107 8219 BOB II4pRO/EM NTS 795,000 1,144,000 779,648 98 11,000 150,772 371 14,186 15,352 8221 POD I4IS77JEEgSI15 PROGRAM 497,000 319,000 150,213 30 75,000 20,969 28 12,419 346,787 8223 DISTRICT PROP SAFETY IMP 90,000 124,000 79,876 89 80,000 66,496 83 4,858 10,124 8224 DIST RENTAL PROPERTY IMP 212,500 98,000 150,916 71 30,000 110,476 368 72,536 61,584 8225 IM-LOFF TRIANGIE DEVLR42 T 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS BOB 5,716,000 6,013,000 1,123,252 20 3,800,000 337,851 9 125,858 4,592,748 8228 DISTRICT EASFIMU ACQUIS 790,000 432,500 644,747 82 100,000 237,007 237 38,017 145,253 8229 MARTINEZ EASIIMNT AOQUIS 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 0 143,776 8231 SEISMIC IMPS - RENTAL PROP 371,000 640,000 365,920 99 250,000 299,571 120 3,152 5,080 8233 CSCD FACILITY IMPRWII4INP 100,000 384,000 40,669 41 30,000 40,669 136 3,320 59,331 8234 BOB IMpROVEMERTS 181,000 685,000 38,954 22 60,000 38,954 65 37,784 142,046 9999 CAPITAL PROJECT CLEARING 0 10,000 27,704 0 1,000 27,702 770 81 27,704 - SUB -TOTAL : COMPLETED PROJECTS 10,268,500 12,200,500 4,487,574 44 4,713,000 1,372,337 29 318,546 5,780,926 8512 2011 -12 EQUIP & VEHICLES 234,874 234,874 234,874 100 0 26,215 0 0 0 SUB -TOM : 234,874 234,874 234,874 100 0 26,215 0 0 0 UNALLOCATED AUT OUZATICNS 2,905,902 0 PROGRAM CONTINGENCY 426,000 0 General Izrprovenents 21,056,930 20,936,128 10,452,109 50 7,309,654 1,785,766 24 428,193 10,604,821 30 PREPARED 1/10/13, 9:04:52 CAPITAL 1Mk4CJEP¢NT BUDGET PAGE 6 PROGRAM /G185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERK 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2012 TYPE RW Recycled Water TOM TOTAL PROTECT PCT EXPENDED PCT EXPENDED P 21AI ING PROJ ALIOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PIT) THIS FY YEAR YTD NINTH BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,209,500 1,401,000 1,255,582 104 105,000 170,516 162 36,221 46,082- 7261 RW CATHODIC PROTECTION 20,000 38,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 250,000 251,517 90 5,000 1,241 25 0 28,483 7299 CONCORD LANDSCAPE PRDJEC.T 540,000 4,100,000 553,455 103 3,300,000 268,272 8 26,082 13,455- 7300 REFINERY RECYCLED WATER 150,000 480,000 13,516 9 100,000 7,444 7 11,237 136,484 7303 RW LINNE CCNCO/MALTBY RPR 163,000 110,000 156,827 96 100,000 133,361 133 5,694 6,173 SUB-TOM : 2,362,500 6,379,000 2,240,981 95 3,615,000 580,834 16 79,234 121,519 UNALLOCATED ADHORIZATICNS 3,823,500 0 PROGRAM OCNTIIXER'Y 208,500 0 Recycled Water 6,394,500 6,379,000 2,240,981 35 3,615,000 580,834 16 79,234 4,153,519 GRAND TOTAL 83,048,230 122,658,528 47,983,408 0 29,116,654 11,482,946 0 1,746,257 35,064,822 ?/ CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS DECEMBER, 2012 (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 0.3487 %. (5) The market value of the portfolio on December 31, 2012 was $51,568,733. 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) 42,500,000 9,000,000 37,000,000 42,500,000 42,578,319 82.52% 5,996.71 30,165.12 36,161.83 (3,500,000) 891 UBS YCD 06/18/12 12/17/12 0.690 0 4,000,000 (4,000,000) 0 0 0.00% 1,226.67 11,730.01 12,956.68 892A Toyota Motor Corp Comm Pa 08/30/12 02/26/13 56 0.310 2,500,000 2,500,000 2,500,000 2,500,000 4.85% 668.40 2,005.20 2,673.60 892B Union Bank of Cal NCD 08/30/12 02126/13 56 0.330 2,500,000 2,500,000 2,500,000 2,500,434 4.85% 710.42 2,131.25 2,841.67 893 UBS Comm Pa 12/21/12 06/21/13 171 0.285 3,994,237 0 4,000,000 4,000,000 3,989,980 7.77% 348.33 0.00 348.33 41,000,000 (4) 51,494,237 18.000,000 (7,500,000) 51,500.000 51,568.733 100.00% 8,950.53 46,031.58 54,982.11 (3) (5) (6) 12,182.45 12,182.45 8.950.53 58,214.03 67,164.56 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 0 The estimated yield as of December, 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 0.3487 %. (5) The market value of the portfolio on December 31, 2012 was $51,568,733. 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 1/10/13, 18:05:17 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ----------------------------------------------------------------------------------------------------------- ----- ------- --- ---- --- - -- CURRENT ASSETS CASH 39,541.03 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 3,093.26 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 5,137,436.88 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 5,000.00 - DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 �� UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,005,000.00- FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY 00 00 2,400,000.00 - 1,427,333.42- .00 551,334.62 856,438.08- TOTAL FUND EQUITY 4,132,436.88- --- ----- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 5,137,436.88 - -------------- -------------- PREPARED 01/10/13, 09:09:20 PROGRA14 SELEREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUERCGATICN RECOVERIES 7401 OONTRIWTICN FR CM O&M * SUB -ELIDED A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CTNI?JWTICN ERfM O&M * SUB -FUID B 4501 INTEREST 7301 SUBFKrATICN RECOVERIES 7401 CCNTRIWTICN FROM O&M 7501 INSUPRKE RECOVERY - HHW * SUB -RM C CENTRAL CONTRA COSTA. SANITARY DISTRICT SELF INSURANCE REVENUE REPORT PERIOD ENDING.: 12/31/2012 17*k1M. N D MR 333 226 0 0 0 0 333 226 800 541 0 0 0 0 800 541 408 266 0 0 0 0 2,625 0 3,033 266 4,166 1,033 Variance % 107- 32.13- 0 .00 0 .00 107- 32.13- 259- 32.38- 0 .00 0 .00 259- 32.38- 142- 34.80- 0 .00 0 .00 2,625- 100.00- 2,767- 91.23- 3,133- 75.20- - -- YEAR-M -DATE Budget Actual 1,998 1,406 0 0 0 0 1,998 1,406 4,800 3,376 0 0 0 0 4,800 3,376 2,448 1,656 0 0 850,000 850,000 15,750 0 868,198 851,656 874,996 856,438 PACE 1 ACCOUNTING PERK 06/2013 Variance % 592- 29.63- 0 .00 0 .00 592- 29.63- 1,424- 29.67- 0 .00 0 .00 1,424- 29.67- 792- 32.35- 0 .00 0 .00 15,750- 100.00- 16,542- 1.91- 18,558- 2.12- 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 35.15 .00 .00 35.15 35.17 .00 .00 35.17 33.80 .00 100.00 .00 96.08 95.16 3Y PREPARED 01/10/13, 09:08:48 PROGRX4 SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -EUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING SVS 1426 GABS ADJUSTMENT * SUB -FUND C CENTRAL CYNTRA COSTA SANITARY DISTRICT PAGE 1 SELF _U4SURANCE EXPENSE REPORT A000uNTING PERIOD 06/2013 PERK ENDING: 12/31/2012 - - -- MNTH -TO -DATE - - - -- - - - -- YEAR -TO -DATE - ANNUAL BUDGET Actual Variance % Budget Actual Variance 8 BUDGET % 20,833 990 19,843 95.25 124,998 17,288 107,710 86.17 250,000 6.92 1,250 0 1,250 100.00 7,500 3,396 4,104 54.72 15,000 22.64 3,333 0 3,333 100.00 19,998 611 19,387 96.94 40,000 1.53 25,416 990 24,426 96.10 152,496 21,296 131,200 86.04 305,000 6.98 0 0 0 .00 0 0 0 .00 0 .00 19,583 5,638 13,945 71.21 117,498 96,613 20,885 17.77 235,000 41.11 5,000 0 5,000 100.00 30,000 0 30,000 100.00 60,000 .00 24,583 5,638 18,945 77.07 147,498 96,613 50,885 34.50 295,000 32.75 0 0 0 .00 0 0 0 .00 0 .00 5,000 0 5,000 100.00 5,000 4,680 320 6.40 10,000 46.80 416 0 416 100.00 2,496 0 2,496 100.00 5,000 .00 0 0 0 .00 375,500 302,573 72,927 19.42 375,500 80.58 0 0 0 .00 100,000 121,173 21,173- 21.17- 100,000 121.17 416 0 416 100.00 2,496 5,000 2,504- 100.32- 5,000 100.00 125 0 125 100.00 750 0 750 100.00 1,500 .00 5,957 0 5,957 100.00 486,242 433,426 - ---------- 52,816 - 10.86 -- - 497,000 87.21 - - - -- 55,956 - --- - - - - -- - 6,627 - - - -- 49,329 --- - - - - -- --- 88.16 - ------ 786,236 - - -- 551,335 234,901 29.88 1,097,000 50.26 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS DECEMBER, 2012 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- ---- 1 (1) 3,800,000 3,800,000 3,800,000 3,807,003 100.00% 1,032.77 5,565.19 6,597.96 (3) 3,800,000 3,800,000 0 3,800,000 3,807,003 100.00% 1,032.77 5,565.19 6,597.96 (2) (69.88) (69.88) 1,032.77 5,495.31 6,528.08 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of December, 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 December, 2012 was $3,807,003. COMPLIANCE STATEMENT: All investments comply with the Districts internal investment policy approved by the Board of Directors. 36 PREPARED 1/10/13, 18:05:17 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 6/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2012 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE --------------------------------------------------------------------------------------------------------------- ----- -- ----- --- -- - --- CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 334,991.97 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 5,297.49 DUE FROM R/E 54,365,590.62 DUE FROM S/C 69,465.67 DUE FROM S/I .00 -- ----- -- - - - -- TOTAL ASSETS 60,187,845.75 --- ----- - - - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO S/C 10,523,374.20 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 1,027,238.21 - BONDS PAYABLE 43,595,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 55,145,612.41- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 307,632.66 REVENUE SUMMARY 5,349,866.00- TOTAL FUND EQUITY 5,042,233.34- --- ---- --- -- -- TOTAL LIABILITIES AND FUND EQUITY 60,187,845.75 - -------------- -------------- PREPARED 01/10/13, 09:08:20 PROGRAM DEETREV AOCCUNT msmiPTICN 2300 SEWER SVC CHRG—COUNTY 4550 1998 BOND INTEREST INJC1, E 4551 2002 BOND INTEREST IN01fE 4552 RECYC B20 LOAN INT INC)Zb]E 4553 2009 BOND INTEREST DVCtiME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPS PERIOD ENDING: 12/31/2012 PAGE 1 ACCOUNTING PERIOD 06/2013 - - - - -- 14ZM- TO-DATE - - - -- - - - -- YEAR -IV -DATE - - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance $ BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 108,815 0 108,815- 100.00- 217,630 .00 5,349,866 5,349,866 0 .00 5,349,866 5,349,866 0 .00 5,349,866 100.00 5,349,866 5,349,866 0 .00 5,458,681 -- 5,349,866 - - 108,815- --- - - - - -- 1.99- - -- 5,567,496 96.09 - - - - - -- 5,349,866 — -- 5,349,866 --- - - - - -- -- 0 - -- 00 - -- 5,458,681 5,349,866 108,815- 1.99- 5,567,496 96.09 PREPARED 01/10/13, 09:07:48 PROGRAM DEBTE XP ACXS70NT DESCRIPTION 1250 1998 BOND INTEETM EXP 1251 2002 BCND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL OCPTM COSTA SANTTARY DISTRICT DEBT SERVICE EUM EXPENSE REPORT PERIOD ENDING: 12/31/2012 PACE 1 ACCOUNTING PERK 06/2013 - - - -- MISTH-TO -DATE -- - - - - -- -- YEAR -TO -DATE - - - -- ANNUM BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 26,708 .00 0 0 0 .00 307,633 307,633 0 .00 1,775,376 17.33 0 0 0 .00 307,633 307,633 0 .00 1,802,084 17.07 0 0 0 .00 307,633 307,633 0 .00 1,802,084 17.07 39