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03.c. Receive January Financial Statements and Investment Reports.
CENTRAL CONTRA COSTA SANITARY DISTRICT February 27, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending January, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Chemicals 922,229 763,247 158,982 Lower from delay in billings. Deliveries and invoicing of chemicals vary as opposed to the evenly distributed budget. Additional variance from a lower than budgeted commodity price for hypochlorite. Utilities 2,068,729 2,819,621 (750,892) 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. Hauling & Disposal 526,839 632,423 (105,584) Financial assurance bond for the disposal contract of $45K not budgeted. The increase in cost of a new contract also not refleted in the budget as PaintCare was expected to begin earlier in the year to offset the cost of the increase from the new contract. Outside Services 1,871,176 1,487,716 383,460 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. Materials & Supplies 1,143,479 995,174 148,305 Expenses are incurred sporadically throughout the year versus a flat -lined budget. The positive variance is expected to decrease towards the end of the year as more materials and supplies will be needed throughout the District. CENTRAL CONTRA COSTA SANITARY DISTRICT February 22, 2013 TO: THE BOARD OF DIRE TORS VIA: THEA VASSALLO Q . FROM: JAMIE KING?/ ) SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending January, 2013: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 2,576,581 2,059,631 (516,950) Actual number of new connections is lower than budgeted so far this fiscal year. Pump Zone Fees 371,581 226,045 (145,536) Actual number of new connections is lower than budgeted so far this fiscal year. FINANCIAL STATEMENT SUMMARY Prepared by: T. Smithey January, 2012 YEAR -TO -DATE Actual Budget Variance O & M Revenue 31,688 29,870 1,818 6.1% Jan -13 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 5,113 4,991 (122) 41,022 41,059 36 -2.5% 0.1% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 60 Directors Fees & Expenses 24 Chemicals 159 Utilities 0 Repairs & Maintenance 37 Hauling & Disposal 0 Professional & Legal 0 Outside Services 383 Materials & Supplies 148 Other Expenses 106 917 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities (751) Repairs & Maintenance 0 Hauling & Disposal (106) Professional & Legal (26) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 Sewer Construction 34 YEAR -TO -DATE Revenue 6,336 Expense 13,166 Over /Under (6,830) TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAIF yield as of January, 2013 was 0.300 %. PREPARED 2/08/13, 8:50:35 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2013 ----------------------------------------I-------------------------------------------------------------------------------------------- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------ ---- -- -- ----- ----- - - - - -- CURRENT ASSETS CASH 17,114,719.91 201,819.52 PETTY CASH ACCUM DEPR - INTANGIBLE 2,900.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 299,164.01 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,000.50 ACCOUNTS RECEIVABLE -COBRA 3,909.94 A /R -SSC DIRECT BILL 68,411.30 COMPUTER PURCHASE PROGRAM 6,797.98 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 851,055.95 PREPAID RETIREMENT 8,162,465.58 SUPPLIES & MATERIAL INV 1,983,787.41 DUE FROM S/C 84,215,558.18 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 45,504,117.57- 95,976,332.16 597,683,091.96 --- ----- -- - - -- 693,659,424.12 -------- - - - --- -------------- PREPARED 2/08/13, 8:50:35 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 1,265,275.33 - DUE TO DEBT FUND 54,365,590.62 - ACCOUNTS PAYABLE 162,492.47 - SALES TAX PAYABLE 12,373.17 - ACCRUED WAGES PAYABLE 825,903.58 - 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 1,441,504.31 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,864.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 776.26 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 97.21 - LIFE INS 37.07 DELTA DENTAL 61.29 - POST EMP. BENEFIT -OPEB 306,039.10 - CAFETERIA PLAN PAYABLE 14,789.64 - PERMIT CLEARING 16.48 - WORKERS' COMP INS PAYABLE 84,676.39 ACCRUED COMPENSATED ABS. 3,128,066.42 - REFUNDABLE DEPOSITS 81,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 143,941.31- 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- 40,991,234.00 31,688,131.42- 107,276,661.06- 586,382,763.06- -------------- 693,659,424.12- -------------- -------------- PREPARED 2/08/13, 9:03:47 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 15,766 9,413 6,353- 40.3- 110,362 78,339 32,023- 29.0- 189,200 41.4 2300 SEWER SVC CHRG- COUNTY 0 0 0 .0 27,598,800 29,129,409 1,530,609 5.5 55,197,600 52.8 2400 SEWER SVC CHRG- DIRECT 0 0 0 .0 841,000 927,725 86,725 10.3 841,000 110.3 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- 0 1,858 100.0- 13,006- 10,164- 2,842 21.9- 22,300- 45.6 SEWER SERVICE CHARGES 13,908 9,413 4,495- 32.3- 28,537,156 30,125,309 1,588,153 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 27,569 10,569 62.2 119,000 143,397 24,397 20.5 204,000 70.3 1700 SEPTIC TANK DUMPING 5,416 5,556 140 2.6 37,912 48,258 10,346 27.3 65,000 74.2 1900 OVERTIME INSPECTION 1,000 1,645 645 64.5 7,000 5,243 1,757- 25.1- 12,000 43.7 2000 SIDE SEWER INSPECTION 35,000 47,671 12,671 36.2 245,000 279,745 34,745 14.2 420,000 66.6 2700 SALES 166 575 409 246.4 1,162 1,865 703 60.5 2,000 93.3 2900 OTHER SERVICE CHARGES 62,500 72,766 10,266 16.4 74,500 89,445 14,945 20.1 145,000 61.7 3000 INDUSTRIAL PERMIT FEES 25,000 9,286- 34,286- 137.1- 50,000 1,796 48,204- 96.4- 100,000 1.8 3200 NEW INDUSTRY PERMIT FEES 750 3,105 2,355 314.0 5,250 5,413 163 3.1 9,000 60.1 3301 POLLUTION PREVENTION 0 5,632 5,632 .0 12,000 13,855 1,855 15.5 24,000 57.7 3500 LEASE RENTAL INCOME 42,000 27,141 14,859- 35.4- 463,000 594,295 131,295 28.4 689,000 86.3 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 0 5,739 5,739 .0 177,498 191,409 13,911 7.8 355,000 53.9 4300 ANNEXATION CHARGES 1,500 1,696 196 13.1 10,500 16,172 5,672 54.0 18,000 89.8 4500 INTEREST INCOME 0 551- 551- .0 0 5,088- 5,088- .0 143,000 3.6- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB-MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 53,750 64,340 10,590 19.7 107,500 126,753 19,253 17.9 215,000 59.0 5600 HOUSE HAZARD WASTE REIMB 3,000 4,016 1,016 33.9 21,000 35,208 14,208 67.7 825,800 4.3 6000 MISCELLANEOUS INCOME 0 5,941 5,941 .0 0 14,809 14,809 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 776- 942 - 567.5- 1,162 248 914- 78.7- 2,000 12.4 OTHER REVENUES 247,248 262,779 15,531 6.3 1,332,484 1,562,823 230,339 17.3 3,230,800 48.4 FUND TOTALS 261,156 272,192 11,036 4.2 29,869,640 31,688,132 1,818,492 6.1 70,236,300 45.1 PREPARED 2/08/13, 13:36:32 4,254,119 EXPENSE SUMMARY REPORT BY DISTRICT 29,888,132 5,027 3,077 PAGE 1 PROGRAM /GM275L 32,753 3,833 58% OF YEAR LAPSED 69.5 26,831 ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 30,337 13,496 6,605 6,891 51.1 94,472 -----------------------------------------------------------------=------------------------------------------------------------------ OBJ 17,166 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -- ------ - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL 40,416 NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 122,659 19,378 13.6 994,259 797,559 196,700 19.8 1,704,493 46.8 0102 SALARIES & WAGES -NON MGMT 1,793,171 2,018,492 225,321- 12.6- 12,552,197 12,123,490 428,707 3.4 21,518,263 56.3 0103 SALARIES & WAGES -COMP ABS 25,000 25,866 866- 3.5- 175,000 215,971 40,971- 23.4- 300,000 72.0 0105 OVERTIME 69,257 102,750 33,493- 48.4- 484,799 599,411 114,612- 23.6- 831,292 72.1 0106 STANDBY PAID 18,872 27,640 8,768- 46.5- 132,104 131,112 992 .8 226,498 57.9 0110 SALARY VACANCY 57,414- 0 57,419 -100.0 401,898- 0 401,898 -100.0 689,000- .0 SALARIES & WAGES 1,990,923 2,297,407 306,484- 15.4- 13,936,461 13,867,543 68,918 .5 23,891,546 58.0 0201 WORKERS COMPENSATION INS 40,711 45,675 4,964- 12.2- 284,977 283,724 1,253 .4 488,734 58.1 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 15,000 12,968 2,032 13.5 30,000 43.2 0203 FEDERAL MEDICARE TAX 27,391 31,228 3,837- 14.0- 191,737 192,205 468- .2- 328,905 58.4 0204 MEDICAL & HEALTH INSUR 757,769 705,726 52,043 6.9 5,304,383 5,070,960 233,423 4.4 9,093,475 55.8 0205 RETIREMENT CONTRIBUTION 1,129,030 1,171,125 42,095- 3.7- 7,903,210 7,293,170 610,040 7.7 13,548,600 53.8 0206 DEFERRED COMPENSATION CON 114,332 148,973 34,641- 30.3- 800,324 762,353 37,971 4.7 1,372,232 55.6 0207 DENTAL INSURANCE 71,682 75,275 3,593- 5.0- 501,774 495,335 6,439 1.3 860,371 57.6 0208 LONG -TERM DISABILITY INS 5,859 5,591 268 4.6 41,013 37,341 3,672 9.0 70,489 53.0 0209 LIFE INSURANCE 13,642 13,081 561 4.1 95,494 92,935 2,559 2.7 163,942 56.7 0211 ACCRUED COMPENSATED ABS 0 138- 138 .0 0 8,759- 8,759 .0 360,000 2.4- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 702,324- 0 702,324 -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 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD TOTAL LABOR CHARGES 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 2,060,084 312,993 - 312,993- 2,196,536 239, 824 - 239,824- 136,452- 6.6- 18,202,588 73,169- 23.4 2,190,951- 73,169- 23.4 2,190,951- 17,999,232 1,978,643 - 1,978,643- 3,738,014 4,254,119 516,105- 13.8- 29,948,098 29,888,132 5,027 3,077 1,950 38.8 35,189 32,753 3,833 1,170 2,663 69.5 26,831 7,494 4,636 2,358 2,278 49.1 32,452 30,337 13,496 6,605 6,891 51.1 94,472 70,584 17,166 35,822 18,656- 108.7- 120,162 185,672 40,416 0 40,416 100.0 282,912 188,543 4,833 13,662 8,829- 182.7- 33,831 26,616 43,666 25,808 17,858 40.9 305,662 258,046 25,666 16,234 9,432 36.7 179,662 104,370 131,747 91,526 40,221 30.5 922,229 763,247 80,497 51,538 28,959 36.0 525,346 1,281,899 2,541 29,148 26,607- 47.1- 1,047,783 1,167,602 39,583 42,504 2,921- 7.4- 277,081 200,451 7,477 4,910 2,567 34.3 52,339 42,821 23,740 22,448 1,292 5.4 166,180 126,848 153,838 150,548 3,290 2.1 2,068,729 2,819,621 203,356 1.1 212,308- 9.7 212,308- 9.7 28,879,748 62.3 3,756,000- 52.7 3,756,000- 52.7 59,966 .2 49,015,294 61.0 2,436 6.9 60,325 54.3 19,337 72.1 46,000 16.3 2,115 6.5 55,635 54.5 23,888 25.3 161,960 43.6 65,510- 54.5- 206,000 90.1 94,369 33.4 485,000 38.9 7,215 21.3 58,000 45.9 47,616 15.6 524,000 49.2 75,292 41.9 308,000 33.9 158,982 17.2 756,553- 144.0- 119,819- 11.4- 76,630 27.7 9,518 18.2 39,332 23.7 750,892- 36.3- 1,581,000 48.3 966,000 132.7 2,090,500 55.9 475,000 42.2 89,750 47.7 284,900 44.5 3,906,150 72.2 PREPARED 2/08/13, 13:36:32 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ----------------------------------------------------------=------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 788 8,899 91.9 67,809 47,722 20,087 29.6 116,250 41.1 0602 VEHIC /EQUIP REPAIR MAINT 7,500 17,035 9,535- 127.1- 52,500 67,798 15,298- 29.1- 90,000 75.3 0603 GENERAL REPAIRS & MAINT 78,745 7,715 71,030 90.2 551,215 738,529 187,314- 34.0- 945,000 78.2 0604 OUTSIDE REPAIRS & MAINT. 164,667 150,199 14,468 8.8 1,152,546 904,819 247,727 21.5 1,976,150 45.8 0605 COMPUTER REPAIRS & MAINT 39,698 37,281 2,417 6.1 278,886 313,426 34,540- 12.4- 477,411 65.7 0606 REAL PROPERTY REPAIRS 3,333 6,049 2,716- 81.5- 23,331 16,603 6,728 28.8 40,000 41.5 REPAIRS & MAINTENANCE 303,630 219,067 84,563 27.9 2,126,287 2,088,897 37,390 1.8 3,644,811 57.3 0701 ASH REMOVAL 13,333 15,874 2,541- 19.1- 93,331 78,613 14,718 15.8 160,000 49.1 0702 SLUDGE REMOVAL 833 0 833 100.0 5,831 0 5,831 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 14,830 8,164- 122.5- 46,662 48,888 2,226- 4.8- 80,000 61.1 0704 JANITORIAL & REFUSE REMOV 20,713 22,487 1,774- 8.6- 144,991 158,907 13,916- 9.6- 248,600 63.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 17,500 23 17,477 99.9 30,000 .1 0706 HAZARDOUS WASTE DISPOSAL 932 14,189- 15,121 622.4 218,524 345,992 127,468- 58.3- 511,200 67.7 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 44,977 39,002 5,975 13.3 526,839 632,423 105,584- 20.0- 1,039,800 60.8 0801 PROFESSIONAL SERVICES 14,232 5,549 8,683 61.0 99,624 146,432 46,808- 47.0- 170,800 85.7 0802 LEGAL SERVICES -BOARD 5,166 5,122 44 .9 36,162 27,273 8,889 24.6 62,000 44.0 0803 LEGAL SERVICES -STAFF 29,837 54,246 24,409- 81.8- 201,393 189,178 12,215 6.1 358,100 52.8 PROFESSIONAL & LEGAL SERV 49,235 64,917 15,682- 31.9- 337,179 362,883 25,704- 7.6- 590,900 61.4 0901 OUTSIDE SAFETY SERVICES 6,332 2,015 4,317 68.2 48,274 34,158 14,116 29.2 84,200 40.6 0902 TECHNICAL SERVICES 228,147 117,360 110,787 48.6 1,587,029 1,207,923 379,106 23.9 2,737,920 44.1 0903 DATA PROCESSING SERVICES 400 0 400 100.0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 161 3,005 94.9 167,412 155,471 11,941 7.1 309,750 50.2 0905 REPROGRAPHIC SERVICES 1,557 0 1,557 100.0 10,899 2,167 8,732 80.1 18,700 11.6 0906 RECRUITMENT 8,166 12,988 4,822- 59.0- 57,162 87,997 30,835- 53.9- 98,000 89.8 OUTSIDE SERVICES 247,768 132,524 115,244 46.5 1,871,176 1,487,716 383,460 20.5 3,248,970 45.8 1001 SELF- INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF- INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,533 8,866 8,667 49.4 122,731 84,856 37,875 30.9 210,460 40.3 1102 GASOLINE, OIL & FUEL 21,454 15,828 5,626 26.2 150,178 151,385 1,207- .8- 257,450 58.8 1103 OPERATING SUPPLIES 96,846 61,055 35,791 37.0 680,422 620,696 59,726 8.8 1,175,900 52.8 1104 OPERATING FUEL 3,166 73 3,093 97.7 22,162 12,896 9,266 41.8 38,000 33.9 1105 LABORATORY SUPPLIES 12,166 18,453 6,287- 51.7- 85,162 95,545 10,383- 12.2- 146,000 65.4 1106 SAFETY SUPPLIES 11,894 5,889 6,005 50.5 82,824 60,485 22,339 27.0 142,995 42.3 1108 INVENTORY OVER /SHORT 0 1,080 1,080- .0 0 30,689- 30,689 .0 0 .0 MATERIALS & SUPPLIES 163,059 111,244 51,815 31.8 1,143,479 995,174 148,305 13.0 1,970,805 50.5 1201 RENTS & LEASES 17,335 14,723 2,612 15.1 123,845 95,993 27,852 22.5 213,150 45.0 1202 PUBLIC AGENCY FEES 20,272 460 19,812 97.7 323,404 374,872 51,468- 15.9- 427,035 87.8 1203 PUBLIC INFORMATION 36,498 454 36,044 98.8 219,903 156,632 63,271 28.8 438,000 35.8 PREPARED 2/08/13, 13:36:32 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,208 237 2,971 92.6 24,456 3,266 21,190 86.6 44,550 7.3 1205 TECH TRAIN, CONF & MEETS 28,390 10,968 17,422 61.4 195,330 127,091 68,239 34.9 334,170 38.0 1206 CERTIFICATION & LICENSES 1,625 315 1,310 80.6 11,375 6,107 5,268 46.3 19,541 31.3 1207 CLAIMS 424 0 424 100.0 2,968 0 2,968 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 2,736 887 1,849 67.6 19,652 5,333 14,319 72.9 33,948 15.7 1209 MILEAGE REIMBURSEMENTS 588 935 347- 59.0- 4,116 3,932 184 4.5 7,140 55.1 1210 PUBLIC NOTICES 486 959 473- 97.3- 3,402 3,391 11 .3 5,850 58.0 1211 OUTSIDE ORGANIZATION FEES 22,219 11,945 10,274 46.2 160,533 240,326 79,793- 49.7- 278,000 86.4 1212 EMPLOYEE MEMBERSHIPS 3,086 2,717 369 12.0 22,602 18,333 4,269 18.9 39,145 46.8 1213 MISCELLANEOUS 2,993 1,773 1,220 40.8 20,951 13,195 7,756 37.0 36,030 36.6 1214 ELECTION EXPENSE 0 0 0 .0 0 13,316 13,316- .0 350,000 3.8 1216 PROFESSIONAL EXP REIMB 4,925 3,000- 7,925 160.9 37,475 1,787 35,688 95.2 65,115 2.7 OTHER EXPENSES 144,785 43,373 101,412 70.0 1,170,012 1,063,574 106,438 9.1 2,296,774 46.3 NET EXPENSES 4,990,549 5,112,925 122,376- 2.5- 41,058,500 41,022,251 36,249 .1 68,306,464 60.1 TOTAL EXPENSE 4,990,549 5,112,925 122,376- 2.5- 41,058,500 41,022,251 36,249 .1 68,306,464 60.1 PREPARED 2/08/13, 13:36:34 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 369,774 389,785 20,011- 5.4- 2,588,418 2,499,012 89,406 3.5 4,437,393 56.3 EMPLOYEE BENEFITS 652,844 645,799 7,045 1.1 8,351,908 8,268,191 83,717 1.0 11,991,592 68.9 CAPITALIZED ADM OVERHEAD 4,057- 1,104- 2,953- 72.8 28,399- 12,003- 16,396- 57.7 48,690- 24.7 DIRECTOR FEES & EXPENSES 13,496 6,605 6,891 51.1 94,472 70,584 23,888 25.3 161,960 43.6 UTILITIES 14,724 16,549 1,825- 12.4- 103,068 79,545 23,523 22.8 176,700 45.0 REPAIRS & MAINTENANCE 41,688 43,849 2,161- 5.2- 291,693 302,999 11,306- 3.9- 500,300 60.6 PROFESSIONAL & LEGAL SERV 36,230 52,806 16,576- 45.8- 252,810 310,104 57,294- 22.7- 434,800 71.3 OUTSIDE SERVICES 98,846 68,362 30,484 30.8 734,772 589,794 144,978 19.7 1,353,550 43.6 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 650,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 18,747 6,209 12,538 66.9 133,646 51,169 82,477 61.7 238,725 21.4 OTHER EXPENSES 55,040 10,466 44,574 81.0 357,597 265,208 92,389 25.8 1,027,415 25.8 ADMINISTRATION 1,297,332 1,239,326 58,006 4.5 13,729,985 13,274,603 455,382 3.3 21,123,745 62.8 SALARIES & WAGES 450,148 579,009 128,861- 28.6- 3,151,036 3,181,936 30,900- 1.0- 5,401,830 58.9 EMPLOYEE BENEFITS 382,390 483,108 100,718- 26.3- 2,676,730 2,767,184 90,454- 3.4- 4,588,990 60.3 CAPITALIZED ADM OVERHEAD 290,847- 220,885- 69,962- 24.1 2,035,929- 1,860,806- 175,123- 8.6 3,490,194- 53.3 UTILITIES 5,789 6,611 822- 14.2- 40,523 32,261 8,262 20.4 69,500 46.4 REPAIRS & MAINTENANCE 8,661 7,991 670 7.7 60,627 50,220 10,407 17.2 103,961 48.3 HAULING & DISPOSAL 1,765 12,354- 14,119 799.9 224,355 356,706 132,351- 59.0- 521,200 68.4 PROFESSIONAL & LEGAL SERV 8,006 11,835 3,829- 47.8- 49,376 50,913 1,537- 3.1- 96,100 53.0 OUTSIDE SERVICES 28,881 17,776 11,105 38.5 292,167 402,212 110,045- 37.7- 446,600 90.1 MATERIALS & SUPPLIES 16,077 14,106 1,971 12.3 112,539 105,768 6,771 6.0 193,010 54.8 OTHER EXPENSES 20,669 15,772 4,897 23.7 146,783 93,098 53,685 36.6 255,767 36.4 ENGINEERING 631,539 902,969 271,430- 43.0- 4,718,207 5,179,492 461,285- 9.8- 8,186,764 63.3 SALARIES & WAGES 394,424 446,159 51,735- 13.1- 2,760,968 2,829,796 68,828- 2.5- 4,733,212 59.8 EMPLOYEE BENEFITS 359,667 381,603 21,936- 6.1- 2,517,669 2,530,684 13,015- .5- 4,316,425 58.6 CAPITALIZED ADM OVERHEAD 9,013- 3,579- 5,434- 60.3 63,091- 21,201- 41,890- 66.4 108,164- 19.6 UTILITIES 10,582 13,241 2,659- 25.1- 74,074 68,832 5,242 7.1 127,000 54.2 REPAIRS & MAINTENANCE 59,501 53,617 5,884 9.9 416,507 302,278 114,229 27.4 714,050 42.3 HAULING.& DISPOSAL 7,524 5,821 1,703 22.6 52,668 45,691 6,977 13.2 90,300 50.6 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 5,831 692 5,139 88.1 10,000 6.9 OUTSIDE SERVICES 8,019 888 7,131 88.9 56,133 38,220 17,913 31.9 96,270 39.7 MATERIALS & SUPPLIES 59,475 42,990 16,485 27.7 415,974 395,750 20,224 4.9 713,770 55.4 OTHER EXPENSES 16,770 10,964 5,806 34.6 126,390 100,251 26,139 20.7 212,582 47.2 COLLECTION SYSTEM OPS. 907,782 951,842 44,060- 4.9- 6,363,123 6,290,993 72,130 1.1 10,905,445 57.7 SALARIES & WAGES 705,596 796,995 91,399- 13.0- 4,939,172 4,854,533 84,639 1.7 8,467,317 57.3 EMPLOYEE BENEFITS 611,656 624,236 12,580- 2.1- 4,281,592 4,037,425 244,167 5.7 7,340,378 55.0 CAPITALIZED ADM OVERHEAD 8,613- 14,256- 5,643 65.5- 60,291- 84,633- 24,342 40.4- 103,389- 81.9 CHEMICALS 98,414 65,718 32,696 33.2 688,898 535,162 153,736 22.3 1,181,000 45.3 UTILITIES 79,373 72,817 6,556 8.3 1,585,607 2,380,662 795,055- 50.1- 3,012,500 79.0 REPAIRS & MAINTENANCE 173,197 76,152 97,045 56.0 1,213,379 1,150,323 63,056 5.2 2,079,500 55.3 HAULING & DISPOSAL 34,163 43,817 9,654- 28.3- 239,141 219,438 19,703 8.2 410,000 53.5 PROFESSIONAL & LEGAL SERV 4,166 138 4,028 96.7 29,162 1,174 27,988 96.0 50,000 2.3 OUTSIDE SERVICES 107,802 45,498 62,304 57.8 754,614 420,637 333,977 44.3 1,293,700 32.5 MATERIALS & SUPPLIES 65,044 44,774 20,270 31.2 455,308 412,824 42,484 9.3 780,700 52.9 OTHER EXPENSES 48,997 6,358 42,639 87.0 516,079 596,344 80,265- 15.6- 761,271 78.3 PREPARED 2/08/13, 13:36:34 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 1,919,795 1,762,247 157,548 8.2 14,642,661 14,523,889 118,772 .8 25,272,977 57.5 SALARIES & WAGES 70,981 85,459 14,478- 20.4- 496,867 502,266 5,399- 1.1- 851,794 59.0 EMPLOYEE BENEFITS 53,527 61,790 8,263- 15.4- 374,689 395,748 21,059- 5.6- 642,363 61.6 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 3,241- 0 3,241 -100.0 5,563- .0 CHEMICALS' 33,333 25,808 7,525 22.6 233,331 228,085 5,246 2.2 400,000 57.0 UTILITIES 43,370 41,330 2,040 4.7 265,457 258,321 7,136 2.7 520,450 49.6 REPAIRS & MAINTENANCE 20,583 37,458 16,875- 82.0- 144,081 283,077 138,996- 96.5- 247,000 114.6 HAULING & DISPOSAL 1,525 1,718 193- 12.7- 10,675 10,588 87 .8 18,300 57.9 OUTSIDE SERVICES 4,220 0 4,220 100.0 33,490 36,853 3,363- 10.0- 58,850 62.6 MATERIALS & SUPPLIES 3,716 3,165 551 14.8 26,012 29,663 3,651- 14.0- 44,600 66.5 OTHER EXPENSES 3,309 187- 3,496 105.7 23,163 8,673 14,490 62.6 39,739 21.8 PUMP STATIONS 234,101 256,541 22,440- 9.6- 1,604,524 1,753,274 148,750- 9.3- 2,817,533 62.2 FUND TOTALS 4,990,549 5,112,925 122,376- 2.5- 41,058,500 41,022,251 36,249 .1 68,306,464 60.1 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0102 SALARIES & WAGES -NON MGMT 274,260 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 0105 OVERTIME 7,220 0110 SALARY VACANCY 9,833- SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS. 0212 BENEFIT VACANCY 0213 OPEB CONTRIBUTION EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF 369,774 1,752 0 4,976 415,805 205,638 19, 917 39,541 928 5,953 0 41,666- 0 652,844 4,057- 4, 057- 5,027 3,833 4,636 13,496 6,250 916 333 7,225 14,724 416 5,898 32,041 3,333 41,688 14,232 5,166 16,832 74,495 299,401 9,703 6,186 0 389,785 1,904 0 5,400 375,639 194,496 23,505 38,337 823 5,833 138- 0 0 645,799 1,104 - 1,104- 3,077 1,170 2,358 6,605 8,161 1,241 689 6,458 16,549 0 4,209 33,591 6,049 43,849 5,549 5,122 42,135 1,368- 1.9- 25,141- 9.2- 15,297 61.2 1,034 14.3 9,833 -100.0 20,011- 5.4- 152- 8.7- 0 .0 424- 8.5- 40,166 9.7 11,142 5.4 3,588- 18.0- 1,204 3.0 105 11.3 120 2.0 138 .0 41,666 -100.0 0 .0 7,045 1.1 2,953- 72.8 2,953- 72.8 1,950 38.8 2,663 69.5 2,278 49.1 6,891 51.1 1,911- 30.6- 325- 35.5 - 356- 106.9- 767 10.6 1,825- 12.4- 416 100.0 1,689 28.6 1,550- 4.8- 2,716- 81.5- 2,161- 5.2- 8,683 61.0 44 .9 25,303- 150.3- 511,889 1,919,820 175,000 50,540 68,831- 2,588,418 12,264 15,000 34,832 2,910,635 1,439,466 139, 419 276,787 6,496 41,671 0 291,662- 3,767,000 8,351,908 28,399 - 28,399- 35,189 26,831 32,452 94,472 43,750 6,412 2,331 50,575 103,068 2,912 41,163 224,287 23,331 291,693 99,624 36,162 117,024 504,797 1,810,150 154,047 30,018 0 2,499,012 12,104 12,968 33,638 2,721,610 1,293,448 127,103 262,991 5,802 40,286 8,759- 0 3,767,000 8,268,191 12,003 - 12,003- 32,753 7,494 30,337 70,584 43,763 5,470 2,784 27,528 79,545 3 8,555 277,838 16,603 302,999 146,432 27,273 136,399 7,092 1.4 109,670 5.7 20,953 12.0 20,522 40.6 68,831 -100.0 89,406 3.5 160 1.3 2,032 13.5 1,194 3.4 189,025 6.5 146,018 10.1 12,316 8.8 13,796 5.0 694 10.7 1,385 3.3 8,759 .0 291,662 -100.0 0 .0 83,717 1.0 16,396- 57.7 16,396- 57.7 2,436 6.9 19,337 72.1 2,115 6.5 23,888 25.3 13- .0 942 14.7 453- 19.4- 23,047 45.6 23,523 22.8 2,909 99.9 32,608 79.2 53,551- 23.9- 6,728 28.8 11,306- 3.9- 877,552 57.5 3,291,161 55.0 300,000 51.3 86,680 34.6 118,000- .0 4,437,393 56.3 21,068 57.5 30,000 43.2 59,784 56.3 4,989,737 54.5 2,467,722 52.4 239,084 53.2 474,533 55.4 11,173 51.9 71,491 56.4 360,000 2.4- 500,000- .0 3,767,000 100.0 11,991,592 68.9 48,690- 24.7 48,690- 24.7 60,325 54.3 46,000 16.3 55,635 54.5 161,960 43.6 75,000 58.4 11,000 49.7 4,000 69.6 86,700 31.8 176,700 45.0 5,000 .1 70,800 12.1 384,500 72.3 40,000 41.5 500,300 60.6 46,808- 47.0- 170,800 85.7 8,889 24.6 62,000 44.0 19,375- 16.6- 202,000 67.5 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 52,806 16,576- 45.8- 252,810 310,104 57,294- 22.7- 0901 OUTSIDE SAFETY SERVICES 4,583 2,015 2,568 56.0 32,081 15,209 16,872 52.6 0902 TECHNICAL SERVICES 84,197 53,359 30,838 36.6 589,379 437,151 152,228 25.8 0903. DATA PROCESSING SERVICES 400 0 400 100.0 400 0 400 100.0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 47,000 47,270 270- .6- 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 8,750 2,167 6,583 75.2 0906 RECRUITMENT 8,166 12,988 4,822- 59.0- 57,162 87,997 30,835- 53.9 - OUTSIDE SERVICES 98,846 68,362 30,484 30.8 734,772 589,794 144,978 19.7 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 1101 OFFICE EQUIPMENT /SUPPLIES 10,247 1,446 8,801 85.9 71,729 31,942 39,787 55.5 1103 OPERATING SUPPLIES 4,653 3,592 1,061 22.8 35,071 27,406 7,_665 21.9 1106 SAFETY SUPPLIES 3,847 91 3,756 97.6 26,846 22,510 4,336 16.2 1108 INVENTORY OVER /SHORT 0 1,080 1,080- .0 0 30,689- 30,689 .0 MATERIALS & SUPPLIES 18,747 6,209 12,538 66.9 133,646 51,169 82,477 61.7 1201 RENTS & LEASES 2,548 888 1,660 65.1 20,336 8,250 12,086 59.4 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,456 654 802 55.1 1203 PUBLIC INFORMATION 35,583 454 35,129 98.7 213,498 156,578 56,920 26.7 1204 TUITION REIMBURSEMENT 915 0 915 100.0 6,405 0 6,405 100.0 1205 TECH TRAIN, CONF & MEETS 6,969 4,584 2,385 34.2 49,783 37,913 11,870 23.8 1206 CERTIFICATION & LICENSES 149 0 149 100.0 1,043 0 1,043 100.0 1207 CLAIMS 416 0 416 100.0 2,912 0 2,912 100.0 1208 SUBSCRIPTION /PUBLICATION 563 200 363 64.5 4,441 2,822 1,619 36.5 1209 MILEAGE REIMBURSEMENTS 335 225 110 32.8 2,345 1,665 680 29.0 1210 PUBLIC NOTICES 62 0 62 100.0 434 554 120- 27.6- 1211 OUTSIDE ORGANIZATION FEES 2,433 4,925 2,492- 102.4- 17,031 30,893 13,862- 81.4- 1212 EMPLOYEE MEMBERSHIPS 557 634 77- 13.8- 4,899 3,068 1,831 37.4 1213 MISCELLANEOUS 1,335 1,556 221- 16.6- 9,245 9,495 250- 2.7- 1214 ELECTION EXPENSE 0 0 0 .0 0 13,316 13,316- .0 1216 PROFESSIONAL EXP REIMB 2,967 3,000- 5,967 201.1 23,769 0 23,769 100,0 OTHER EXPENSES 55,040 10,466 44,574 81.0 357,597 265,208 92,389 25.8 434,800 71.3 55,000 27.7 1,010,400 43.3 400 .0 174,750 27.1 15,000 14.4 98,000 89.8 1,353,550 43.6 850,000 100.0 850,000 100.0 123,000 26.0 69,450 39.5 46,275 48.6 0 .0 238,725 21.4 35,600 23.2 2,500 26.2 427,000 36.7 11,000 .0 86,450 43.9 1,800 .0 5,000 .0 7,785 36.2 4,050 41.1 750 73.9 29,200 105.8 8,715 35.2 15,950 59.5 350,000 3.8 41,615 .0 1,027,415 25.8 DEPARTMENT NET EXPENSES 1,297,332 1,239,326 58,006 4.5 13,729,985 13,274,603 455,382 3.3 21,123,745 62.8 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 19,743 5,048 20.4 173,537 39,980 133,557 77.0 297,497 13.4 0102 SALARIES & WAGES -NON MGMT 434,191 537,779 103,588- 23.9- 3,039,337 3,073,695 34,358- 1.1- 5,210,333 59.0 0103 SALARIES & WAGES -COMP ABS 0 16,163 16,163- .0 0 30,830 30,830- .0 0 .0 0105 OVERTIME 4,915 5,324 409- 8.3- 34,405 37,431 3,026- 8.8- 59,000 63.4 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 96,243- 0 96,243 -100.0 165,000- .0 SALARIES & WAGES 450,148 579,009 128,861- 28.6- 3,151,036 3,181,936 30,900- 1.0- 5,401,830 58.9 0201 WORKERS' COMPENSATION INS 5,841 7,123 1,282- 21.9- 40,887 41,301 414- 1.0- 70,133 58.9 0203 FEDERAL MEDICARE TAX 6,275 7,436 1,161- 18.5- 43,925 42,919 1,006 2.3 75,346 57.0 0204 MEDICAL & HEALTH INSUR 87,930 93,753 5,823- 6.6- 615,510 656,647 41,137- 6.7- 1,055,206 62.2 0205 RETIREMENT CONTRIBUTION 259,806 316,688 56,882- 21.9- 1,818,642 1,751,591 67,051 3.7 3,117,716 56.2 0206 DEFERRED COMP. CONTRIB 25,962 44,534 18,572- 71.5- 181,734 185,298 3,564- 2.0- 311,582 59.5 0207 DENTAL INSURANCE 8,916 9,994 1,078- 12.1- 62,412 66,645 4,233- 6.8- 107,024 62.3 0208 LONG -TERM DISABILITY INS 1,373 1,336 37 2.7 9,611 8,732 879 9.1 16,495 52.9 0209 LIFE INSURANCE 2,203 2,244 41- 1.9- 15,421 14,051 1,370 8.9 25,488 53.0 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 111,412- 0 111,412 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 483,108 100,718- 26.3- 2,676,730 2,767,184 90,454- 3.4- 4,588,990 60.3 0250 CAPITALIZED ADM OVERHEAD 290,847- 220,885- 69,962- 24.1 2,035,929 - 1,860,806- 175,123- 8.6 3,490,194- 53.3 CAPITALIZED ADM OVERHEAD 290,847- 220,885- 69,962- 24.1 2,035,929- 1,860,806- 175,123- 8.6 3,490,194- 53.3 0501 ELECTRICAL 1,199 1,876 677- 56.5- 8,393 5,622 2,771 33.0 14,400 39.0 0502 NATURAL GAS 125 312 187- 149.6- 875 433 442 50.5 1,500 28.9 0504 WATER 166 339 173 - 104.2- 1,162 1,338 176- 15.1- 2,000 66.9 0505 TELEPHONE 4,299 4,084 215 5.0 30,093 24,868 5,225 17.4 51,600 48.2 UTILITIES 5,789 6,611 822- 14.2- 40,523 32,261 8,262 20.4 69,500 46.4 0604 OUTSIDE REPAIRS & MAINT. 4,336 4,301 35 .8 30,352 19,771 10,581 34.9 52,050 38.0 0605 COMPUTER REPAIRS & MAINT 4,325 3,690 635 14.7 30,275 30,449 174- .6- 51,911 58.7 REPAIRS & MAINTENANCE 8,661 7,991 670 7.7 60,627 50,220 10,407 17.2 103,961 48.3 0704 JANITORIAL & REFUSE REMOV 1,749 1,998 249- 14.2- 12,243 11,575 668 5.5 21,000 55.1 0706 HAZARDOUS WASTE DISPOSAL 16 14,352- 14,368 800.0 212,112 345,131 133,019- 62.7- 500,200 69.0 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 1,765 12,354- 14,119 799.9 224,355 356,706 132,351- 59.0- 521,200 68.4 0803 LEGAL SERVICES -STAFF 8,006 11,835 3,829- 47.8- 49,376 50,913 1,537- 3.1- 96,100 53.0 PROFESSIONAL & LEGAL SERV 8,006 11,835 3,829- 47.8- 49,376 50,913 1,537- 3.1- 96,100 53.0 0902 TECHNICAL SERVICES 26,165 17,776 8,389 32.1 173,155 296,675 123,520- 71.3- 314,000 94.5 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 117,500 105,537 11,963 10.2 130,000 81.2 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 1,512 0 1,512 100.0 2,600 .0 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 17,776 11,105 38.5 292,167 402,212 110,045- 37.7- 446,600 90.1 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 5,063 401- 8.6- 32,634 33,329 695- 2.1- 55,960 59.6 1103 OPERATING SUPPLIES 9,769 6,519 3,250 33.3 68,383 62,460 5,923 8.7 117,250 53.3 1106 SAFETY SUPPLIES 1,646 2,524 878- 53.3- 11,522 9,979 1,543 13.4 19,800 50.4 MATERIALS & SUPPLIES 16,077 14,106 1,971 12.3 112,539 105,768 6,771 6.0 193,010 54.8 1201 RENTS & LEASES 657 0 657 100.0 4,599 5,779 1,180- 25.7- 7,900 73.2 1202 PUBLIC AGENCY FEES 416 0 416 100.0 2,912 4,609 1,697- 58.3- 5,000 92.2 1203 PUBLIC INFORMATION 915 0 915 100.0 6,405 54 6,351 99.2 11,000 .5 1204 TUITION REIMBURSEMENT 1,065 237 828 77.7 9,455 857 8,598 90.9 18,800 4.6 1205 TECH TRAIN, CONF & MEETS 12,127 6,210 5,917 48.8 79,989 46,792 33,197 41.5 135,660 34.5 1206 CERTIFICATION & LICENSES 257 40 217 84.4 1,799 777 1,022 56.8 3,095 25.1 1208 SUBSCRIPTION /PUBLICATION 1,706 0 1,706 100.0 11,942 1,279 10,663 89.3 20,513 6.2 1209 MILEAGE REIMBURSEMENTS 121 455 334 - 276.0- 847 1,048 201- 23.7- 1,490 70.3 1210 PUBLIC NOTICES 424 959 535- 126.2- 2,968 2,837 131 4.4 5,100 55.6 1211 OUTSIDE ORGANIZATION FEES 662 7,020 6,358- 960.4- 9,634 21,528 11,894- 123.5- 19,300 111.5 1212 EMPLOYEE MEMBERSHIPS 931 804 127 13.6 6,517 6,138 379 5.8 11,209 54.8 1213 MISCELLANEOUS 930 47 883 94.9 6,510 1,400 5,110 78.5 11,200 12.5 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 3,206 0 3,206 100.0 5,500 .0 OTHER EXPENSES 20,669 15,772 4,897 23.7 146,783 93,098 53,685 36.6 255,767 36.4 DEPARTMENT NET EXPENSES 631,539 902,969 271,430- 43.0- 4,718,207 5,179,492 461,285- 9.8- 8,186,764 63.3 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 17,721 1,358- 8.3- 114,541 119,703 5,162- 4.5- 196,361 61.0 0102 SALARIES & WAGES -NON MGMT 365,018 394,005 28,987- 7.9- 2,555,126 2,468,124 87,002 3.4 4,380,275 56.3 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 18,959 26,772 7,813- 41.2- 132,713 202,419 69,706- 52.5- 227,576 88.9 0106 STANDBY PAID 5,500 7,661 2,161- 39.3- 38,500 39,550 1,050- 2.7- 66,000 59.9 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 79,912- 0 79,912 -100.0 137,000- .0 SALARIES & WAGES 394,424 446,159 51,735- 13.1- 2,760,968 2,829,796 68,828- 2.5- 4,733,212 59.8 0201 WORKERS' COMPENSATION INS 11,626 12,730 1,104- 9.5- 81,382 83,090 1,708- 2.1- 139,577 59.5 0203 FEDERAL MEDICARE TAX 5,298 5,922 624- 11.8- 37,086 38,636 1,550- 4.2- 63,624 60.7 0204 MEDICAL & HEALTH INSUR 94,843 95,010 167- .2- 663,901 670,794 6,893- 1.0- 1,138,181 58.9 0205 RETIREMENT CONTRIBUTION 227,497 225,978 1,519 .7 1,592,479 1,487,115 105,364 6.6 2,730,011 54.5 0206 DEFERRED COMP. CONTRIB 23,640 28,715 5,075- 21.5- 165,480 163,927 1,553 .9 283,731 57.8 0207 DENTAL INSURANCE 8,604 10,028 1,424- 16.6- 60,228 65,920 5,692- 9.5- 103,298 63.8 0208 LONG -TERM DISABILITY INS 1,261 1,275 14- 1 . 1 - 8,827 8,299 528 6.0 15,179 54.7 0209 LIFE INSURANCE 1,898 1,945 47- 2.5- 13,286 12,903 383 2.9 22,824 56.5 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 105,000- 0 105,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 381,603 21,936- 6.1- 2,517,669 2,530,684 13,015- .5- 4,316,425 58.6 0250 CAPITALIZED ADM OVERHEAD 9,013- 3,579- 5,434- 60.3 63,091- 21,201- 41,890- 66.4 108,164- 19.6 CAPITALIZED ADM OVERHEAD 9,013- 3,579- 5,434- 60.3 63,091- 21,201- 41,890- 66.4 108,164- 19.6 0501 ELECTRICAL 4,666 4,383 283 6.1 32,662 32,366 296 .9 56,000 57.8 0502 NATURAL GAS 1,500 1,613 113- 7.5- 10,500 3,706 6,794 64.7 18,000 20.6 0504 WATER 666 3,190 2,524- 379.0- 4,662 8,987 4,325- 92.8- 8,000 112.3 0505 TELEPHONE 3,750 4,055 305- 8.1- 26,250 23,773 2,477 9.4 45,000 52.8 UTILITIES 10,582 13,241 2,659- 25.1- 74,074 68,832 5,242 7.1 127,000 54.2 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 788 8,899 91.9 67,809 47,722 20,087 29.6 116,250 41.1 0602 VEHIC /EQUIP REPAIR MAINT 7,500 17,035 9,535- 127.1- 52,500 67,798 15,298- 29.1- 90,000 75.3 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 1,750 0 1,750 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 42,064 35,794 6,270 14.9 294,448 186,758 107,690 36.6 504,800 37.0 REPAIRS & MAINTENANCE 59,501 53,617 5,884 9.9 416,507 302,278 114,229 27.4 714,050 42.3 0704 JANITORIAL & REFUSE REMOV 5,024 5,821 797- 15.9- 35,168 45,668 10,500- 29.9- 60,300 75.7 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 17,500 23 17,477 99.9 30,000 .1 HAULING & DISPOSAL 7,524 5,821 1,703 22.6 52,668 45,691 6,977 13.2 90,300 50.6 0803 LEGAL SERVICES -STAFF 833 138 695 83.4 5,831 692 5,139 88.1 10,000 6.9 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 5,831 692 5,139 88.1 10,000 6.9 0901 OUTSIDE SAFETY SERVICES 333 0 333 100.0 2,331 8,569 6,238- 267.6- 4,000 214.2 0902 TECHNICAL SERVICES 7,678 888 6,790 88.4 53,746 29,651 24,095 44.8 92,170 32.2 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1102 GASOLINE, OIL & FUEL 1103 OPERATING SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1207 CLAIMS 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 8 0 8 l0u.0 S6 u bb luu.0 luu u 8,019 888 7,131 88.9 56,133 38,220 17,913 31.9 96,270 39.7 874 662 212 24.3 6,118 2,864 3,254 53.2 10,500 27.3 21,454 15,828 5,626 26.2 150,178 151,385 1,207- .8- 257,450 58.8 33,713 24,976 8,737 25.9 235,991 227,246 8,745 3.7 404,600 56.2 3,434 1,524 1,910 55.6 23,687 14,255 9,432 39.8 41,220 34.6 59,475 42,990 16,485 27.7 415,974 395,750 20,224 4.9 713,770 55.4 9,801 9,227 574 5.9 68,607 57,442 11,165 16.3 117,650 48.8 1,750 375 1,375 78.6 21,250 11,281 9,969 46.9 32,250 35.0 166 0 166 100.0 1,162 763 399 34.3 2,000 38.2 3,447 114- 3,561 103.3 24,129 18,774 5,355 22.2 41,370 45.4 406 200 206 50.7 2,842 2,222 620 21.8 4,883 45.5 8 0 8 100.0 56 0 56 100.0 100 .0 58 687 629- 84.5- 406 753 347- 85.5- 700 107.6 75 223 148- 197.3- 525 1,088 563- 107.2- 900 120.9 601 240 361 60.1 4,207 4,410 203- 4.8- 7,229 61.0 208 126 82 39.4 1,456 1,731 275- 18.9- 2,500 69.2 250 0 250 100.0 1,750 1,787 37- 2.1- 3,000 59.6 16,770 10,964 5,806 34.6 126,390 100,251 26,139 20.7 212,582 47.2 907,782 951,842 44,060- 4.9- 6,363,123 6,290,993 72,130 1.1 10,905,445 57.7 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 10,700 17,056 61.4 194,292 133,079 61,213 31.5 333,083 40.0 0102 SALARIES & WAGES -NON MGMT 657,514 717,440 59,926- 9.1- 4,602,598 4,354,752 247,846 5.4 7,890,227 55.2 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 31,094 31,094- .0 0 .0 0105 OVERTIME 35,870 58,038 22,168- 61.8- 251,090 300,065 48,975- 19.5- 430,509 69.7 0106 STANDBY PAID 5,039 10,817 5,778- 114.7- 35,273 35,543 270- .8- 60,498 58.8 0110 SALARY VACANCY 20,583- 0 20,583 -100.0 144,081- 0 144,081 -100.0 247,000- .0 SALARIES & WAGES 705,596 796,995 91,399- 13.0- 4,939,172 4,854,533 84,639 1.7 8,467,317 57.3 0201 WORKERS COMPENSATION INS 19,396 21,485 2,089- 10.8- 135,772 132,547 3,225 2.4 232,800 56.9 0203 FEDERAL MEDICARE TAX 9,916 11,240 1,324- 13.4- 69,412 69,731 319- .5- 119,039 58.6 0204 MEDICAL & HEALTH INSUR 148,193 131,358 16,835 11.4 1,037,351 950,922 86,429 8.3 1,778,374 53.5 0205 RETIREMENT CONTRIBUTION 399,636 392,761 6,875 1.7 2,797,452 2,495,436 302,016 10.8 4,795,708 52.0 0206 DEFERRED COMPENSATION CON 41,062 46,807 5,745- 14.0- 287,434 259,209 28,225 9.8 492,817 52.6 0207 DENTAL INSURANCE 13,553 15,852 2,299- 17.0- 94,871 92,573 2,296 2.4 162,696 56.9 0208 LONG -TERM DISABILITY INS 2,092 1,953 139 6.6 14,644 13,169 1,475 10.1 25,171 52.3 0209 LIFE INSURANCE 3,308 2,780 528 16.0 23,156 23,838 682- 2.9- 39,773 59.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 25,500- 0 25,500 -100.0 178,500- 0 178,500 -100.0 306,000- .0 EMPLOYEE BENEFITS 611,656 624,236 12,580- 2.1- 4,281,592 4,037,425 244,167 5.7 7,340,378 55.0 0250 CAPITALIZED ADM OVERHEAD 8,613- 14,256- 5,643 65.5- 60,291- 84,633- 24,342 40.4- 103,389- 81.9 CAPITALIZED ADM OVERHEAD 8,613- 14,256- 5,643 65.5- 60,291- 84,633- 24,342 40.4- 103,389- 81.9 0402 LIME 17,166 35,822 18,656- 108.7- 120,162 185,672 65,510- 54.5- 206,000 90.1' 0403 POLYMER 40,416 0 40,416 100.0 282,912 188,543 94,369 33.4 485,000 38.9 0404 BOILER CHEMICALS 4,833 13,662 8,829- 182.7- 33,831 26,616 7,215 21.3 58,000 45.9 0406 OTHER CHEMICALS 10,333 0 10,333 100.0 72,331 29,961 42,370 58.6 124,000 24.2 0407 HYPOCHLORITE 25,666 16,234 9,432 36.7 179,662 104,370 75,292 41.9 308,000 33.9 CHEMICALS 98,414 65,718 32,696 33.2 688,898 535,162 153,736 22.3 1,181,000 45.3 0501 ELECTRICAL 30,249 127 30,122 99.6 211,743 975,266 763,523- 360.6- 363,000 268.7 0502 NATURAL GAS 0 25,982 25,982- .0 1,029,996 1,157,993 127,997- 12.4- 2,060,000 56.2 0503 LAND -FILL GAS 39,583 42,504 2,921- 7.4- 277,081 200,451 76,630 27.7 475,000 42.2 0504 WATER 5,000 15 4,985 99.7 35,000 22,182 12,818 36.6 60,000 37.0 0505 TELEPHONE 4,541 4,189 352 7.8 31,787 24,770 7,017 22.1 54,500 45.4 UTILITIES 79,373 72,817 6,556 8.3 1,585,607 2,380,662 795,055- 50.1- 3,012,500 79.0 0603 GENERAL REPAIRS & MAINT 74,996 43,347 31,649 42.2 524,972 659,250 134,278- 25.6- 900,000 73.3 0604 OUTSIDE REPAIRS & MAINT 94,869 32,805 62,064 65.4 664,083 485,934 178,149 26.8 1,138,500 42.7 0605 COMPUTER REPAIRS & MAINT 3,332 0 3,332 100.0 24,324 5,139 19,185 78.9 41,000 12.5 REPAIRS & MAINTENANCE 173,197 76,152 97,045 56.0 1,213,379 1,150,323 63,056 5.2 2,079,500 55.3 0701 ASH REMOVAL 13,333 15,874 2,541- 19.1- 93,331 78,613 14,718 15.8 160,000 49.1 0702 SLUDGE REMOVAL 833 0 833 100.0 5,831 0 5,831 100.0 10,000 .0 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 14,830 8,164 - 122.5- 46,662 48,888 2,226- 4.8- 80,000 61.1 0704 JANITORIAL & REFUSE REMOV 12,415 12,950 535- 4.3- 86,905 91,076 4,171- 4.8- 149,000 61.1 0706 HAZARDOUS WASTE DISPOSAL 916 163 753 82.2 6,412 861 5,551 86.6 11,000 7.8 HAULING & DISPOSAL 34,163 43,817 9,654- 28.3- 239,141 219,438 19,703 8.2 410,000 53.5 0803 LEGAL SERVICES -STAFF 4,166 138 4,028 96.7 29,162 1,174 27,988 96.0 50,000 2.3 PROFESSIONAL & LEGAL SERV 4,166 138 4,028 96.7 29,162 1,174 27,988 96.0 50,000 2.3 0901 OUTSIDE SAFETY SERVICES 1,416 0 1,416 100.0 9,912 4,741 5,171 52.2 17,000 27.9 0902 TECHNICAL SERVICES 105,887 45,337 60,550 57.2 741,209 413,232 327,977 44.2 1,270,700 32.5 0904 OTHER PUBLIC AGENCY SERVS 416 161 255 61.3 2,912 2,664 248 8.5 5,000 53.3 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 581 0 581 100.0 1,000 .0 OUTSIDE SERVICES 107,802 45,498 62,304 57.8 754,614 420,637 333,977 44.3 1,293,700 32.5 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 1,695 55 3.1 12,250 16,721 4,471- 36.5- 21,000 79.6 1103 OPERATING SUPPLIES 46,911 22,876 24,035 51.2 328,377 287,742 40,635 12.4 563,000 51.1 1104 OPERATING FUEL 1,666 0 1,666 100.0 11,662 0 11,662 100.0 20,000 .0 1105 LABORATORY SUPPLIES 12,166 18,453 6,287- 51.7- 85,162 95,545 10,383- 12.2- 146,000 65.4 1106 SAFETY SUPPLIES 2,551 1,750 801 31.4 17,857 12,816 5,041 28.2 30,700 41.7 MATERIALS & SUPPLIES 65,044 44,774 20,270 31.2 455,308 412,824 42,484 9.3 780,700 52.9 1201 RENTS & LEASES 4,121 4,608 487- 11.8- 28,847 23,580 5,267 18.3 49,500 47.6 1202 PUBLIC AGENCY FEES 16,266 85 16,181 99.5 286,362 356,472 70,110- 24.5- 367,700 96.9 1204 TUITION REIMBURSEMENT 833 0 833 100.0 5,831 1,646 4,185 71.8 10,000 16.5 1205 TECH TRAIN, CONF A MEETS 4,848 704 4,144 85.5 34,436 18,741 15,695 45.6 58,700 31.9 1206 CERTIFICATION & LICENSES 725 75 650 89.7 5,075 2,978 2,097 41.3 8,703 34.2 1208 SUBSCRIPTION /PUBLICATION 393 0 393 100.0 2,751 479 2,272 82.6 4,750 10.1 1209 MILEAGE REIMBURSEMENTS 41 32 9 22.0 287 32 255 88.9 500 6.4 1211 OUTSIDE ORGANIZATION FEES 19,124 0 19,124 100.0 133,868 187,905 54,037- 40.4- 229,500 81.9 1212 EMPLOYEE MEMBERSHIPS 901 810 91 10.1 6,307 3,947 2,360 37.4 10,838 36.4 1213 MISCELLANEOUS 495 44 451 91.1 3,565 564 3,001 84.2 6,080 9.3 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 8,750 0 8,750 100.0 15,000 .0 OTHER EXPENSES 48,997 6,358 42,639 87.0 516,079 596,344 80,265- 15.6- 761,271 78.3 DEPARTMENT NET EXPENSES 1,919,795 1,762,247 157,548 8.2 14,642,661 14,523,889 118,772 .8 25,272,977 57.5 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 69,867 7,679- 12.3- 435,316 416,769 18,547 4.3 746,267 55.8 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 6,430 4,137- 180.4- 16,051 29,478 13,427- 83.7- 27,527 107.1 0106 STANDBY PAID 8,333 9,162 829- 9.9- 58,331 56,019 2,312 4.0 100,000 56.0 0110 SALARY VACANCY 1,833- 0 1,833 -100.0 12,831- 0 12,831 -100.0 22,000- .0 SALARIES & WAGES 70,981 85,459 14,478- 20.4- 496,867 502,266 5,399- 1.1- 851,794 59.0 0201 WORKERS' COMPENSATION INS 2,096 2,433 337- 16.1- 14,672 14,682 10- .1- 25,156 58.4 0203 FEDERAL MEDICARE TAX 926 1,230 304- 32.8- 6,482 7,281 799- 12.3- 11,112 65.5 0204 MEDICAL & HEALTH INSUR 10,998 9,966 1,032 9.4 76,986 70,987 5,999 7.8 131,977 53.8 0205 RETIREMENT CONTRIBUTION 36,453 41,202 4,749- 13.0- 255,171 265,580 10,409- 4.1- 437,443 60.7 0206 DEFERRED COMP. CONTRIB 3,751 5,412 1,661- 44.3- 26,257 26,816 559- 2.1- 45,018 59.6 0207 DENTAL INSURANCE 1,068 1,064 4 .4 7,476 7,206 270 3.6 12,820 56.2 0208 LONG -TERM DISABILITY INS 205 204 1 .5 1,435 1,339 96 6.7 2,471 54.2 0209 LIFE INSURANCE 280 279 1 .4 1,960 1,857 103 5.3 3,366 55.2 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 15,750- 0 15,750 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 61,790 8,263- 15.4- 374,689 395,748 21,059- 5.6- 642,363 61.6 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 3,241- 0 3,241 -100.0 5,563- .0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 3,241- 0 3,241 -100.0 5,563- .0 0406 OTHER CHEMICALS 33,333 25,808 7,525 22.6 233,331 228,085 5,246 2.2 400,000 57.0 CHEMICALS 33,333 25,808 7,525 22.6 233,331 228,085 5,246 2.2 400,000 57.0 0501 ELECTRICAL 38,133 36,991 1,142 3.0 228,798 224,882 3,916 1.7 457,600 49.1 0504 WATER 1,312 677 635 48.4 9,184 7,530 1,654 18.0 15,750 47.8 0505 TELEPHONE 3,925 3,662 263 6.7 27,475 25,909 1,566 5.7 47,100 55.0 UTILITIES 43,370 41,330 2,040 4.7 265,457 258,321 7,136 2.7 520,450 49.6 0603 GENERAL REPAIRS & MAINT 3,083 35,632- 38,715 255.8 21,581 79,276 57,695- 267.3- 37,000 214.3 0604 OUTSIDE REPAIRS & MAINT. 17,500 73,090 55,590- 317.7- 122,500 203,801 81,301- 66.4- 210,000 97.0 REPAIRS & MAINTENANCE 20,583 37,458 16,875- 82.0- 144,081 283,077 138,996- 96.5- 247,000 114.6 0704 JANITORIAL & REFUSE REMOV 1,525 1,718 193- 12.7- 10,675 10,588 87 .8 18,300 57.9 HAULING & DISPOSAL 1,525 1,718 193- 12.7- 10,675 10,588 87 .8 18,300 57.9 0901 OUTSIDE SAFETY SERVICES 0 0 0 .0 3,950 5,639 1,689- 42.8- 8,200 68.8 0902 TECHNICAL SERVICES 4,220 0 4,220 100.0 29,540 31,214 1,674- 5.7- 50,650 61.6 OUTSIDE SERVICES 4,220 0 4,220 100.0 33,490 36,853 3,363- 10.0- 58,850 62.6 1103 OPERATING SUPPLIES 1,800 3,092 1,292- 71.8- 12,600 15,842 3,242- 25.7- 21,600 73.3 PREPARED 2/08/13, 13:36:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 73 1,427 95.1 10,500 12,896 2,396- 22.8- 18,000 71.6 1106 SAFETY SUPPLIES 416 0 416 100.0 2,912 925 1,987 68.2 5,000 18.5 MATERIALS & SUPPLIES 3,716 3,165 551 14.8 26,012 29,663 3,651- 14.0- 44,600 66.5 1201 RENTS & LEASES 208 0 208 100.0 1,456 942 514 35.3 2,500 37.7 1202 PUBLIC AGENCY FEES 1,632 0 1,632 100.0 11,424 1,856 9,568 83.8 19,585 9.5 1204 TUITION REIMBURSEMENT 229 0 229 100.0 1,603 0 1,603 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 416- 1,415 141.6 6,993 4,871 2,122 30.3 11,990 40.6 1206 CERTIFICATION & LICENSES 88 0 88 100.0 616 130 486 78.9 1,060 12.3 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 112 0 112 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 112 99 13 11.6 200 49.5 1212 EMPLOYEE MEMBERSHIPS 96 229 133 - 138.5- 672 770 98- 14.6- 1,154 66.7 1213 MISCELLANEOUS 25 0 25 100.0 175 5 170 97.1 300 1.7 OTHER EXPENSES 3,309 187- 3,496 105.7 23,163 8,673 14,490 62.6 39,739 21.8 DEPARTMENT NET EXPENSES 234,101 256,541 22,440- 9.6- 1,604,524 1,753,274 148,750- 9.3- 2,817,533 62.2 PREPARED 2/08/13, 9:04:08 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 142,037 122,659 19,378 13.6 994,259 797,559 196,700 19.8 1,704,493 46.8 0102 SALARIES & WAGES -NON MGMT 1,793,171 2,018,492 225,321- 12.6- 12,552,197 12,123,490 428,707 3.4 21,518,263 56.3 0103 SALARIES & WAGES -COMP ABS 25,000 25,866 866- 3.5- 175,000 215,971 40,971- 23.4- 300,000 72.0 0105 OVERTIME 69,257 102,750 33,493- 48.4- 484,799 599,411 114,612- 23.6- 831,292 72.1 0106 STANDBY PAID 18,872 27,640 8,768- 46.5- 132,104 131,112 992 .8 226,498 57.9 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 401,898- 0 401,898 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 184,723 65,254 26.1 1,749,839 1,524,406 225,433 12.9 2,999,812 50.8 0151 OVERTIME 11,399 2,640 8,759 76.8 79,793 21,409 58,384 73.2 136,846 15.6 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 48,412- 0 48,412 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,484,770 239,387- 10.7- 15,717,681 15,413,358 304,323 1.9 26,945,204 57.2 0201 WORKERS' COMPENSATION INS 42,616 46,840 4,224- 9.9- 298,312 293,092 5,220 1.7 511,698 57.3 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 15,000 12,968 2,032 13.5 30,000 43.2 0203 FEDERAL MEDICARE TAX 30,780 33,918 3,138- 10.2- 215,460 213,846 1,614 .7 369,666 57.8 0204 MEDICAL & HEALTH INSUR 800,833 735,996 64,837 8.1 5,605,831 5,326,737 279,094 5.0 9,610,325 55.4 0205 RETIREMENT CONTRIBUTION 1,272,705 1,262,174 10,531 .8 8,908,935 8,091,983 816,952 9.2 15,272,771 53.0 0206 DEFERRED COMP. CONTRIB 128,537 160,061 31,524- 24.5- 899,759 843,978 55,781 6.2 1,542,799 54.7 0207 DENTAL INSURANCE 76,033 78,547 2,514- 3.3- 532,231 522,275 9,956 1.9 912,678 57.2 0208 LONG -TERM DISABILITY INS 6,588 6,198 390 5.9 46,116 42,281 3,835 8.3 79,321 53.3 0209 LIFE INSURANCE 14,813 13,939 874 5.9 103,691 99,762 3,929 3.8 178,093 56.0 0211 ACCRUED COMPENSATED ABS 0 138- 138 .0 0 8,759- 8,759 .0 360,000 2.4- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 702,324- 0 702,324 -100.0 1,204,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 2,272,573 2,337,535 64,962- 2.9- 19,690,011 19,205,163 484,848 2.5 31,430,351 61.1 TOTAL SALARY AND BENEFITS 4,517,956 4,822,305 304,349- 6.7- 35,407,692 34,618,521 789,171 2.2 58,375,555 59.3 PREPARED 2/08/13, 8:50:35 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- -- -- ---- ----- --- --------- - --- -- CURRENT ASSETS CASH 487,138.29 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 46,000,000.00 ACCOUNTS RECEIVABLE 1,253,638.00 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 17,484.49 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 645,207.50 AVAD - ALHAMBRA VLY AR 1,669,105.34 DUE FROM R/E 45,504,117.57 DUE FROM S/I .00 DUE FROM DEBT FUND 10,523,374.20 TOTAL CURRENT ASSETS 105,114,149.39 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 13,165,748.49 TOTAL NET PROPERTY, PLANT & EQUIPMENT 13,165,748.49 TOTAL ASSETS --- ----- - --- -- 118,279,897.88 -------- - - - --- -------------- LIABILITIES DUE TO R/E 84,215,558.18 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 69,465.67 - ACCOUNTS PAYABLE 85,797.71 - SALES TAX PAYABLE 1,157.53- PREPARED 2/08/13, 8:50:35 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION --------------------------------------------------------------------------------------------------------------- --------------- - -- - -- REFUNDABLE CONST BONDS 109,744.49 - UNEARNED INTEREST 4,433.30 - PROJECT RETENTION PAYABLE 190,896.29 - TOTAL LIABILITIES 84,706,580.43- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,237,409.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 6,335,908.26 - TOTAL FUND EQUITY 33,573,317.45 - TOTAL LIABILITIES AND FUND EQUITY -- ------ - - - - -- 118,279,897.88 - -------------- -------------- PREPARED 2/08/13, 9:03:47 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- ---- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE 8 2301 SEWER SVC CHRG- COUNTY 0 739 739 .0 2,215,000 2,292,217 77,217 3.5 4,430,000 51.7 SEWER SERVICE CHARGES 0 739 739 .0 2,215,000 2,292,217 77,217 3.5 4,430,000 51.7 1500 MAIN LINES INSPECTION 16,666 0 16,666- 100.0- 116,662 90,784 25,878- 22.2- 200,000 45.4 1600 PLAN REVIEW 7,083 2,350 4,733- 66.8- 49,581 19,988 29,593- 59.7- 85,000 23.5 1900 OVERTIME INSPECTION 2,333 2,414 81 3.5 16,331 4,707 11,624- 71.2- 28,000 16.8 2100 TV REINSPECTION 83 0 83- 100.0- 581 0 581- 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 368,083 382,752 14,669 4.0 2,576,581 2,059,631 516,950- 20.1- 4,417,000 46.6 4100 REBATES TO DISTRICT 83 0 83- 100.0- 581 1,137 556 95.7 1,000 113.7 4200 PUMP ZONE FEES 53,083 24,950 28,133- 53.0- 371,581 226,045 145,536- 39.2- 637,000 35.5 4400 CAPACITY USE CHARGE 15,833 0 15,833- 100.0- 110,831 111,450 619 .6 190,000 58.7 4501 INTEREST INCOME 29,166 9,308 19,858- 68.1- 204,162 180,123 24,039- 11.8- 350,000 51.5 4600 TAX REVENUE 0 185,590 185,590 .0 1,100,000 1,196,482 96,482 8.8 7,534,000 15.9 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 46,974 46,974 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 3,833,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666 - 100.0- 11,662 0 11,662 - 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 8,595 8,595 .0 0 8,595 8,595 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 6,505 6,505 .0 0 97,777 97,777 .0 0 .0 OTHER REVENUES 494,079 622,464 128,385 26.0 4,578,885 4,043,693 535,192- 11.7- 17,357,000 23.3 FUND TOTALS 494,079 623,203 129,124 26.1 6,793,885 6,335,910 457,975- 6.7- 21,787,000 29.1 PREPARED 2/11/13, 10:24:42 CAPITAL IMPROVEMENT BUDGET PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERK ENDING: 1/31/2013 TYPE TP TreaWmt Plant TOTAL TOTAL PROJECT PCT PRAT ALLOCATED PROJECT EXPENDED EXP CM EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY REGULATORY OXMPL & SAFETY 7283 FIRE PROT SYS IMPRVMT 7284 TP HAZARD ID/REIIEDLATICN 7301 TREATMENT PLANT PLANNING SUB -TOTAL : ONE -TIME RENOWICH 7241 WET WEATHER BYPASS ALPS 7272 ELECTRIC BLOWER RENO) 7285 PRIMARY TREATMENT RENO) 7289 POB SEISMIC UPGRADE 7290 CUTFALL IMPROVEMENTS -PH 6 7291 PCMP/SIGWER SEISMIC UPORD 7292 SWI70AR REEURBISHNT -P2 7294 SEC PROCESS IMPS 7295 ADM BOILER BURNER UPGRADE 7296 SEISMIC UPGRADES FOR SCB 7297 WET/MY SCRUBBER REPLCMT 7302 PE PIMP FWURB, PH 2 SUB -TOTAL : RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 7265 TP EQUIPMENT REPLACEMENT 7268 TP FACILITIES RENO) 7269 TP ASSET MAtPT 7298 PIPING RENOVATION, PH7 SUB -TOTAL : OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 7287 TP MASTER PLAN UPDATE SUB -TOTAL : SUBSTANTIALLY Q21PLETE 7255 PRIMARY STRUCTURE DEMD 7276 PIPING RENOVATIONS, PH 5 85,000 125,000 866,000 1,076,000 3,320,000 474,000 1,060,000 190,000 3,310,000 347,000 300,000 50,000 120,000 150,000 25,000 25,000 9,371,000 600,000 950,000 250,000 1,184,000 1,067,000 4,051,000 700,000 365,000 1,065,000 1,580,000 2,902,000 55,000 70,331 894,000 117,821 1,662,000 473,550 2,611,000 661,702 3,213,000 3,273,657 2,004,000 422,329 10,051,000 898,431 1,259,000 120,118 2,000,000 3,251,576 4,455,000 262,968 2,444,800 101,473 1,402,000 33,294 185,000 118,287 179,000 127,634 6,508,000 854 900,000 16,843 34,600,800 8,627,464 589,000 527,385 1,257,000 761,268 180,000 217,832 1,184,000 643,113 725,000 229,621 3,935,000 2,379,219 557,000 701,955 554,000 347,885 1,111,000 1,049,840 1,274,000 1,529,734 2,606,000 2,484,924 SUB-TOTAL : 4,482,000 3,880,000 4,014,658 PACE 1 ACCOUNTING PERIOD 7/2013 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS AIZO A ED YEAR YTD MONTH BUDGET 83 5,000 42,352 847 5,441 14,669 94 70,000 4,591 7 0 7,179 55 230,000 434,936 189 55,238 392,450 62 305,000 481,879 158 60,679 414,298 99 10,000 5,185 52 808 46,343 89 100,000 0 0 0 51,671 85 1,000,000 566,198 57 14,286 161,569 63 1,000 0 0 0 69,882 98 815,000 2,473,832 304 23,774 58,424 76 2,805,000 4,521 0 0 84,032 34 90,000 0 0 0 198,527 67 5,000 0 0 0 16,706 99 5,000 67,812 356 6,622 1,713 85 1,000 0 0 0 22,366 3 1,000 0 0 0 24,146 67 100,000 6,575 7 0 8,157 92 4,933,000 3,124,123 63 45,490 743,536 88 5,000 0 0 0 72,615 80 100,000 25,606 26 0 188,732 87 12,000 26,530 221 1,653 32,168 54 45,000 18,568 41 16,263 540,887 22 700,000 167,329 24 98,275 837,379 59 862,000 238,033 28 116,191 1,671,781 100 10,000 58,898 589 1,530 1,955- 95 95,000 96,147 101 470 17,115 99 105,000 155,045 148 2,000 15,160 97 5,000 593,426 869 690 50,266 86 300,000 1,382 1 0 417,076 90 305,000 594,808 195 690 467,342 PREPARED 2/11/13, 10:24:42 CAPITAL IMPROJIIMERf BUDGET PROGRAM /GM185L4 588 OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 TYPE TP Treatment Plant TOTAL 70M PROJECT PCT PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY PAGE 2 AOCOMITING PERIOD 7/2013 EXPENDED PCT EXPE WED RE b9LINING THIS EXP THIS ALLOCATED YEAR YTD NCVTH BUDGET 034PLEM PROJECTS 7288 PIPING RENOV PH 6 2,267,250 2,186,000 2,267,259 100 0 293,803 0 SUB -TCM : 2,267,250 2,186,000 2,267,259 100 0 293,803 0 UNALLOCATED AU IUUZATIGNS 5,912,750 PROGRAM CONTINGENCY 415,000 Treatment Plant 28,640,000 48,323,800 19,000,142 66 6,510,000 4,887,691 75 0 9- 0 9- 0 0 225,050 9,639,858 PREPARED 2/11/13, 10:24:42 CAPITAL IMPROVEMENT` BUDGET PROGRAM /GM1851,4 588 OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERK SIDING: 1/31/2013 TYPE CS Collection Systen TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PEGIECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST 70 DATE PIT) THIS FY plan ATICN 121,000 5937 ALHAMBRA VALLEY ASW AST 5948 SEWER TV INSPECTICH, PH2 1,200,000 9,000,000 5955 SUSPENDED PIPE SUPPORT 190,000 129,500 5973 NO ORTIDA SEWER REN PH 4 2,589,000 2,830,000 5976 DIABLO REtR7VATICNS Hit 500,000 2,365,000 5982 PIPE BURST BLANKET 828,000 520,000 5991 P.H. SAGER FO W PH 2 400,000 2,383,300 5993 FCRCE4AIN ASSESSMENT 100,000 74,000 5999 CIPP BLANKET CONTRAST 92,200 236,000 8401 WC SEWER RENW PH9 3,088,000 3,078,000 8404 LAFAYEITE SEWER RENO) PH8 450,000 1,991,000 8405 2013 CIPP PROJECT 260,000 2,160,000 8410 CATHODIC PROT SYS REPL 200,000 1,200,000 8411 NO.CRINDA SEWER REN. PH 5 350,000 2,064,000 8413 WCK SEWER REN., PH 10 229,000 2,029,000 8415 MARTINEZ PH 4 SEWER PEN. 150,000 2,010,000 10,626,200 32,069,800 REGL /C W /UFa1T /PING /SAFE 5962 MANHOLE. RAI7T LVL 141= 150,000 5965 COLLECTICN SYSTM PLANNING 1,250,000 SUB - TOTAL 1,400,000 EXPANSICN 5773 SMITH ROAD CAD 121,000 5937 ALHAMBRA VALLEY ASW AST 200,000 5967 A -LINE EASRvOU ACQUIS P2 1,447,000 6513 ST. MARY'S ROAD CAD 375,000 8412 PH GRAYSCN CREEK TRUNK SW 500,000 8416 2012 -13 DEVELPMII' SEM0AG 711,000 SUB -TOTAL : 3,354,000 PUMPING STATIONS 76 5941 PS EQUIP & PIPING REPL 565,000 5995 SR AND MPZ BYPASS PUMPS 55,000 6003 SR PUMPING STATION UPGRAD 402,000 8403 BUCHANA,N AIR HMP ST REPL 50,000 8406 PUMP STATION SAFETY IMPS 60,000 8407 MARTINEZ BYPASS PUMP 200,000 8409 PS SCADA O&M MANUAL 20,000 8414 MR HMPG ST.CHOPPER PUMP 100,000 SUB - TOTAL : 1,452,000 PAGE 3 ACCOUNTING PERIOD 7/2013 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD MaITH BUDGET 975,649 81 1,000,000 175,126 18 11,307 224,351 126,735 67 100,000 57,596 58 5,355 63,265 1,958,882 76 1,806,000 961,806 53 8,590 630,118 420,054 84 300,000 344,390 115 55,722 79,946 323,675 39 100,000 0 0 0 504,325 133,017 33 200,000 0 0 0 266,983 63,197 63 14,000 1,766 13 0 36,803 15,520 17 10,000 12,287 123 7,306 76,680 2,232,116 72 1,800,000 1,662,768 92 149,059 855,884 575,767 128 11800,000 267,784 15 76,888 125,767- 271,594 105 2,000,000 132,196 7 20,667 11,594- 6,864 3 200,000 6,864 3 0 193,136 220,931 63 264,000 213,398 81 23,787 129,069 108,409 47 229,000 1Q8,409 47 14,589 120,591 18,130 12 10,000 18,130 181 0 131,870 7,450,540 70 9,833,000 3,962,520 40 373,270 3,175,660 510,000 81,628 54 100,000 5,904 6 3,690 68,372 1,253,000 1,160,591 93 170,000 72,646 43 7,698 89,409 1,763,000 1,242,219 89 270,000 78,550 29 11,388 157,781 0 10,041 8 0 10,041 0 0 110,959 130,000 127,682 64 3,000 2,159 72 716 72,318 1,573,000 1,356,786 94 9,000 18,935 210 849 90,214 0 266,894 71 0 266,894 0 220,324 108,106 3,100,000 165,196 33 500,000 157,310 32 4,017 334,804 10,000 439,476 62 1,000 439,476 948 51,335 271,524 4,813,000 2,366,075 71 513,000 894,815 174 277,241 987,925 820,000 536,965 95 75,000 66,171 88 0 28,035 300,000 44,272 81 200,000 0 0 0 10,728 580,000 67,930 17 250,000 15,346 6 1,938 334,070 850,000 83 0 400,000 83 0 0 49,917 600,000 0 0 60,000 0 0 0 60,000 280,000 17,573 9 5,000 15,115 302 3,828 182,427 50,000 8,736 44 25,000 8,736 35 0 11,264 400,000 16,327 16 50,000 16,327 33 573 83,673 3,880,000 691,886 48 1,065,000 121,778 11 6,339 760,114 PREPARED 2/11/13, 10:24:42 PROGRAM /CM185I,4 CENTRAL CONTRA COSTA SANITARY DISTRICT TYPE CS Collection System TOTAL PROJ ALLOCATED NO PROJECT TITLE BUDGET TOTAL PRDJECT COST EST CAPITAL II4T40VEMENP LET 58% OF FISCAL YEAR ELAPSED PERIOD ENDING: 1/31/2013 PRA.7ECT PCT EXPENDED EXP CIB EST TO DATE PM THIS FY EXPENDED THIS YEAR PCT EXP YTD PAGE 4 A000 NTING PERK 7/2013 EXPENDED REMAINING THIS ALLOCATED M1LTH BUDGET OTHER PRO'JECPS 8417 SURVEY MZIII4DU INSTALL 50,000 0 128 0 0 128 0 128 49,872 SUB -TOTAL : 50,000 0 128 0 0 128 0 128 49,872 SUBSTANTIALLY COMPLETE 5987 CS CATHODIC PROP SYS REPL 400,000 296,000 290,936 73 1,000 59,177 918 6,524 109,064 6476 SCNNYBAOOK ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB-TOM 558,900 296,000 430,142 77 1,000 59,177 918 6,524 128,758 COMPLETED PROJECTS 5989 S ORINLIA SEWER RIN 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- UW,LOCAiTED AUM)RIZATIONS 4,156, 055 0 PROGRAM OCNTINCENCY 350,550 0 Collection System 26,956,800 47,019,600 17,190,094 64 11,682,000 5,128,606 44 674,890 9,766,706 PREPARED 2/11/13, 10:24:42 CAPITAL II&AU7EIENT BUDGET PROGRAM /Gta85L4 58% OF FISCAL YEAR ELAPSED CENTRAL CXNTRA COSTA SANITARY DISTRICT PERK ENDING: 1/31/2013 TYPE GI General Itrprove ants TOM TOM PROJECT PCT PROJ ALLOCATED PROJECT EXPh3IDID EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY VEHICLES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 133,561 SUB -TCM : 956,654 956,654 133,561 M4LT INFO SYSTEMS 8195 INFO TECHNCLCGY LEVELORE 8227 CDI TREATMENT PLANT 8232 GDI /SM•S REPLACEMENT SUB -TOTAL PROJECTS 8207 GENERAL SECURITY ACCESS 8210 KIEWIT PARCEL, DEVELOPMENT 8217 CAP RAP PLAN & BUDGET 8219 HOB IIPRUAIENTS 8221 POD IMPROVEMENTS PROGRAM 8223 DISTRICT PROP SAFETY DIP 8224 DIST RENTAL PROPERTY IMP 8225 IMHOFF TRIANGLE I&VLRJENT 8226 SEISMTIC IIa4V.EMWTS HOB 8228 DISTRICT EASEMENT ACQUIS 8229 IAW IHFZ EASEMENT AOQUIS 8230 CAPITAL LEGAL SERVICES 8231 SEISMIC IMPS- RENTAL PROP 8233 CSOD FACILITY IMPROVEMENT 8234 HOB IMPROVEMENTS 9999 CAPITAL PROJECT CCEARIM 5,565,000 500,000 200,000 6,265,000 60,000 300,000 753,000 795,000 497,000 219,000 353,500 63,000 5,716,000 790,000 130,000 210,000 371,000 100,000 181,000 0 5,671,000 5,276,199 923,100 221,363 950,000 130,482 7,544,100 5,628,044 93,000 47,616 300,000 136,162 1,118,000 681,706 1,144,000 780,312 319,000 150,213 124,000 81,290 98,000 262,453 64,000 43,545 6,013,000 1,202,147 432,500 663,125 216,000 113,235 560,000 68,296 640,000 368,108 384,000 68,429 685,000 53,781 10,000 418,134 SUB -TOTAL : 10,538,500 12,200,500 5,138,552 (XMPLETED PRQ7ECTS PAGE 5 ACCOUNTING PERIOD 7/2013 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD 142m BUDGET 14 956,654 133,561 14 10,933 823,093 14 956,654 133,561 14 10,933 823,093 95 1,095,000 242,395 22 17,945 288,801 44 200,000 415 0 0 278,637 65 345,000 42,787 12 3,065 69,518 90 1,640,000 285,597 17 21,010 636,956 79 15,000 0 0 0 12,384 45 60,000 0 0 0 163,838 91 90,000 40,067 45 2,813 71,294 98 11,000 151,436 377 667 14,688 30 75,000 20,969 28 0 346,787 37 80,000 67,910 85 1,414 137,710 74 30,000 222,013 740 111,535 91,047 69 10,000 0 0 0 19,455 21 3,800,000 416,743 11 78,890 4,513,853 84 100,000 255,388 255 18,382 126,875 87 31,000 0 0 0 16,765 33 70,000 6,687 10 2,072 141,704 99 250,000 301,759 121 2,190 2,892 68 30,000 68,429 228 27,760 31,571 30 60,000 53,781 90 14,827 127,219 0 1,000 418,131 813 390,429 418,134- 49 4,713,000 2,023,313 43 650,979 5,399,948 8512 2011 -12 EQUIP & VEHICLES 234,874 234,874 234,874 100 0 26,215 0 0 0 SUB - TGTAL : 234,874 234,874 234,874 100 0 26,215 0 0 0 UNALLOCATED AUTEYx2IZATICNS 2,635,902 0 PROGRAM QNTIIGEN(7 426,000 0 General Iinproverents 21,056,930 20,936,128 11,135,031 53 7,309,654 2,468,686 34 682,922 9,921,899 PREPARED 2/11/13, 10:24:42 CAPITAL DIPROVEMENT BUDGET PROGRAM /CM185L4 58% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2013 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT PROT ALLOCATED PROTECT EXPENDED EXP CM EST NO PROTECT TITLE BUDGET (UST EST TO DATE PTD THIS FY URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 7261 RW CATHODIC PROTEXTIM 7279 O`NOORD NAVAL WEAPONS REW 7299 CCNCORD LANDSCAPE PROJECT 7300 REFINERY RECYCLED WATER 7303 RW LINE CCNOO/MALTBY RPR 1,209,500 20,000 280,000 540,000 150,000 163,000 1,401,000 38,000 250,000 4,100,000 480,000 110,000 1,292,830 107 105,000 10,084 50 5,000 251,517 90 5,000 592,977 110 3,300,000 17,107 11 100,000 176,456 108 100,000 SUB -TOTAL : 2,362,500 6,379,000 2,340,971 99 3,615,000 UNALT(RATED NAMO tIZATICNS 3,823,500 PROGRAM CONTINGENCY 208,500 Recycled Water 6,394,500 6,379,000 2,340,971 37 3,615,000 680,828 GRAND TOTAL 83,048,230 122,658,528 49,666,238 0 29,116,654 13,165,811 PAGE 6 ACCOUNTING PERIOD 7/2013 EXPENDED PCP EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD D NTH BUDGET 207,767 198 37,250 83,330- 0 0 0 9,916 1,241 25 0 28,483 307,796 9 39,528 52,977- 11,034 11 3,590 132,893 152,990 153 19,628 13,456- 680,828 19 99,996 21,529 0 0 19 99,996 4,053,529 0 1,682,858 33,381,992 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JANUARY, 2013 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2013 was 0.300 %. (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 0.3320 %. (5) The market value of the portfolio on January 31, 2013 was $46,035,494. 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 CUMULATI% 519 State of Calif. LAIF 8/86 -2/90 -- 1 (1) 37,000,000 42,500,000 0 37,000,000 37,041,708 80.43% 10,590.41 36,161.83 46,752.: (5,500,000) 892A Toyota Motor Corp Comm Pa 08/30/12 02/26113 26 0.310 2,500,000 2,500,000 2,500,000 2,500,000 5.43% 668.40 2,673.60 3,342.( 8928 Union Bank of Cal NCD 08/30/12 02/26/13 26 0.330 2,500,000 2,500,000 2,500,000 2,500,289 5.43% 710.42 2,841.67 3,552.( 893 UBS Comm Pa 12/21112 06/21/13 140 0.285 3,994,237 4,000,000 4,000,000 3,993,498 8.70% 981.67 348.33 1,330.( (4) 45.994,237 51,500,000 (5,500.000) 46,000,000 46.035,494 100.00% 12,950.90 42,025.43 54,976.: (3) (5) (6) 25,139.13 25,139.1 12 950.90 67,164.56 80.115! NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2013 was 0.300 %. (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 0.3320 %. (5) The market value of the portfolio on January 31, 2013 was $46,035,494. 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 2/08/13, 8:50:35 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 13,781.87 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 968.22 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 ------- - - - -- -- 5,109,552.68 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 .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,427,333.42 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 580,176.90 REVENUE SUMMARY 857,396.16- TOTAL FUND EQUITY 4,104,552.68 - --- ----- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 5,109,552.68 - -------------- -------------- PREPARED 02/08/13, 08:56:43 PR7CPA4 SELEREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECCVERIM 7401 CONTR]BUTION FROM O&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CXNTRIBUTION FROM O&M 7501 INSURANCE RECOJERY - HM * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-UId3URANCB REVENUE REPORT PERIOD ENDING: 1/31/201 3 -- - -- M 4TH -TO -DATE BUDGET Actual 333 209 0 0 0 0 333 209 800 502 0 0 0 0 800 502 408 247 0 0 0 0 2,625 0 3,033 247 4,166 958 Variance % 124- 37.24- 0 .00 0 .00 124- 37.24- 298- 37.25- 0 .00 0 .00 298- 37.25- 161- 39.46- 0 .00 0 .00 2,625- 100.00- 2,786- 91.86- 3,208- 77.00- - - - - -- YEAR -70 --DATE Budget Actual 2,331 1,616 0 0 0 0 2,331 1,616 5,600 3,878 0 0 0 0 5,600 3,878 2,856 1,903 0 0 850,000 850,000 18,375 0 871,231 851,903 879,162 857,396 PACE 1 ACCOUNTING PERIOD 07/2013 Variance % 715- 30.67- 0 .00 0 .00 715- 30.67- 1,722- 30.75- 0 .00 0 .00 1,722- 30.75- 953- 33.37- 0 .00 0 .00 18,375- 100.00- 19,328- 2.22- 21,766- 2.48- 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 40.40 .00 .00 40.40 40.40 .00 .00 40.40 38.84 .00 100.00 .00 96.11 95.27 PREPARED 02/08/13, 08:55:57 PROGRAM SELFFXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FW A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -RAID B 1420 LASSES 1421 LWAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE Oa1SULTING SVS 1426 CLAIM ADJUSTMENT * SUB -ELM C CENTRAL CCNPRA COSTA SANITARY DISTRICT PACE 1 SELF -INSUFLA= EXPENSE REPORT ACCOUNTING. PERIOD 07/2013 PERIOD ENDING: 1/31/2013 - - -- KNTH -TO -DATE - - - -- -- YEAR-70--DATE - - - - - -- ANNUAL BU= Actual Variance 8 Budget Actual Variance % BUDGEP % 20,833 0 20,833 100.00 145,831 17,288 128,543 88.15 250,000 6.92 1,250 246 1,004 80.32 8,750 3,642 5,108 58.38 15,000 24.28 3,333 0 3,333 100.00 23,331 611 22,720 97.38 40,000 1.53 25,416 246 25,170 99.03 177,912 21,542 156,370 87.89 305,000 7.06 0 0 0 .00 0 0 0 .00 0 .00 19,583 25,920 6,337- 32.36- 137,081 122,532 14,549 10.61 235,000 52.14 5,000 0 5,000 100.00 35,000 0 35,000 100.00 60,000 .00 24,583 25,920 1,337- 5.44- 172,081 122,532 49,549 28.79 295,000 41.54 0 0 0 .00 0 0 0 .00 0 .00 0 2,677 2,677- .00 5,000 7,357 2,357- 47.14- 10,000 73.57 416 0 416 100.00 2,912 0 2,912 100.00 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 2,912 5,000 2,088- 71.70- 5,000 100.00 125 0 125 100.00 875 0 875 100.00 1,500 .00 957 2,677 1,720- 179.73- 487,199 436,102 51,097 10.49 497,000 87.75 50,956 28,842 22,114 43.40 837,192 580,177 257,015 -30.70 1,097,000 52.89 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JANUARY, 2013 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 3,804,283 100.00% 968.22 69597.96 7,566.18 (3) 3,800,000 3,800,000 0 3,800,000 39804,283 100.00% 968.22 6,597.96 7,566.18 (2) (69.88) (69.88) 968.22 6,528.08 7,496.30 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2013 was 0.300 %. (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 0.300 %. (4) The market value of the portfolio on January, 2013 was $3,804,283. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 2/08/13, 8:50:35 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 7/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 02/08/13, 08:58:37 CENTRAL OCNTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DE6TREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERK 07/2013 PERIOD ENDING: 1/31/20 13 - - - - -- MATH -TO -DATE - - - - - -- - - - -- YEAR- TO-DATE - - - - -- ANNUAL ACCOUNT DFSCRIPTICN BUDGET Actual Variance % Dadget Actual Variance % BUDGET % 2300 S34ER SVC CHRG- CCONTY 0 0 0 .00 0 0 0 .00 0 .00 4550 1998 BCND INTEREST =CI4E 0 0 0 .00 0 0 0 .00 0 .00 4551 2002 BOND INTEREST INOCNE 0 0 0 .00 0 0 0 .00 0 .00 4552 RECYC H2O LOW INT INCCHE 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BaM IIITEREST INOCME 0 0 0 .00 108,815 0 108,815- 100.00- 217,630 .00 4600 TAX REVENUE 0 0 0 .00 5,349,866 5,349,866 0 .00 5,349,866 100.00 * REVENUE 0 0 0 .00 5,458,681 5,349,866 108,815- 1.99- 5,567,496 96.09 -- ----- - -- 0 ------ - - - - -- - - - - - -- --- - - -- -- -- 0 0 .00 -- - - -- 5,458,681 ------------ 5,349,866 - -- — 108,815- — 1.99- 5,567,496 96.09 PREPARED 02/08/13, 08:57:53 CENTRAL CXNTRA COSTA SANrTARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE MZ EXPENSE REPORT ACCOUNTING PERK 07/2013 PERIOD ENDING: 1/31/20 13 ACCOUNT DESCRIPTICN 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BUID DEBT EXPENSE * DEBT SERVICE - - - -- M= -TO -DATE -- - - - - -- - --- YEAR- TC•-DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 26,708 .00 0 0 0 .00 307,633 307,633 0 .00 1,775,376 17.33 0 0 0 .00 307,633 307,633 0 - -- .00 - - -- 1,802,084 17.07 - - - -- 0 - - - - - -- ----- 0 - - - - -- - 0 - - ---- ------ 00 - - - - -- 307,633 --- -- - - -- 307,633 0 .00 1,802,084 17.07