Loading...
HomeMy WebLinkAbout03.c. Receive February 2013 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT March 18, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING,'' r SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 33,686,112 34,363,219 (677,107) Labor charges are higher due to the unbudgeted increase in wages. The variance includes negotiated retro payments for general employees for eight months. Chemicals 1,053,976 853,817 200,159 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 2,394,233 3,154,614 (760,381) Higher than budget due to high PG &E bill as a result of down time for cogen. 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. Repairs & Maintenance 2,429,917 2,243,980 185,937 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 2,118,544 1,619,882 498,662 Positive variance from a lower than budgeted furnace testing cost as a result of a lower bid from a different vendor than in the budget, less than budgeted consulting fees for Standard Operating Procedure and COPEPOD expenditure (anticipated in the second half of the fiscal year), and from air quality modeling and health risk assessment expenditures budgeted for but not required this year. Savings partially offset by unbudgeted expenses for Carollo Engineering for cogen incident and Accountemps for Environmental Services division audit. Materials & Supplies 1,306,538 1,139,937 166,601 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. Other Expenses 1,319,797 1,157,959 161,838 Public Information and Technical Training, Conference and Training accounts lower than budget. Public information expense is typically higher during the last few months of the fiscal year and the variance is anticipated to be lower by the end of the year. CENTRAL CONTRA COSTA SANITARY DISTRICT March 18, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING : 7It -,F- ✓' 11, SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 2013: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 2,944,664 2,494,944 (449,720) Actual number of new connections is lower than budgeted so far this fiscal year. Pump Zone Fees 424,664 273,794 (150,870) Actual number of new connections is lower than budgeted so far this fiscal year. U FINANCIAL STATEMENT SUMMARY February, 2013 O & M Revenue Feb -13 Actual Budget Variance O & M Expenses 5,554 5,202 (352) -6.8% 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: Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 31,886 29,967 1,919 6.4% YEAR -TO -DATE Actual Budget Variance 46,576 46,260 -316 -0.7% Variance 0 28 200 0 186 0 0 499 167 162 1,242 Total Labor Charges (677) Chemicals 0 Utilities (760) Repairs & Maintenance 0 Hauling & Disposal (76) Professional & Legal (44) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 (315) WNRIMPROMM Sewer Construction YEAR -TO -DATE Revenue 6,472 Expense 14,878 Over /Under (8,406) TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's; LAIF yield as of February, 2013 was 0.286 %. PREPARED 3/11/13, 11 :14:38 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ --- --- -------- --- ----- -- -- - - -- CURRENT ASSETS CASH 17,114,719.91 311,185.54 PETTY CASH ACCUM DEPR - INTANGIBLE 2,900.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 107,352.99 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,220.75 ACCOUNTS RECEIVABLE -COBRA 1,218.66 A /R -SSC DIRECT BILL 34,547.01 COMPUTER PURCHASE PROGRAM 8,769.30 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 853,910.12 PREPAID RETIREMENT 6,900,289.77 SUPPLIES & MATERIAL INV 1,986,665.21 DUE FROM S/C 85,148,550.97 DUE FROM S/I 5,000.00 DUE FROM DEBT FUND 187,119.25 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 50,510,860.12- 95,722,191.36 597,683,091.96 -------- - - - - -- 693,405,283.32 ------ -- - - - --- -------------- �J PREPARED 3/11/13, 11:14:38 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2013 001 RUNNING EXPENSE ---------- ---- - - -- -- DUE TO S/I 1,265,275.33 - DUE TO DEBT FUND 54,365,590.62 - ACCOUNTS PAYABLE 450,769.58 - SALES TAX PAYABLE .00 ACCRUED WAGES PAYABLE 824,460.40 - 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 1,504,490.63 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,864.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 776.26 HEALTH NET 2,564.65 - OCCUPATIONAL HEALTH .00 DISABILITY INS 6.99 LIFE INS 62.38 - DELTA DENTAL 284.80 - POST EMP. BENEFIT -OPEB 7,877.90 CAFETERIA PLAN PAYABLE 28,578.91 - PERMIT CLEARING 16.48 - WORKERS' COMP INS PAYABLE 745.71 ACCRUED COMPENSATED ABS. 3,074,999.53 - REFUNDABLE DEPOSITS 81,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 151,538.99- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE 6 FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 150,090,616.86 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 8,706,412.61- 46,576,123.57 31,885,893.41- 112,361,967.84- 581,043,315.48- -------------- 693,405,283.32- -------------- -------------- O PREPARED 3/08/13, 11:33:34 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND OBJ 001 RUNNING EXPENSE ------- - - - - -- MONTH -TO- DATE----- -- - - - - -- -- --- -- ---- - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 15,766 8,489 7,277- 46.2- 126,128 86,829 39,299- 31.2- 189,200 45.9 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- 14,864- 10,164- 4,700 31.6- 22,300- 45.6 SEWER SERVICE CHARGES 13,908 8,489 5,419- 39.0- 28,551,064 30,133,799 1,582,735 5.5 56,205,500 53.6 0 0 0 0 0 0 .0 10,800,000 .0 2600 SERVICE CHARGES - CONCORD .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 10,800,000 .0 1000 PERMIT /APPLICATION FEES 17,000 41,776 24,776 145.7 136,000 185,173 49,173 36.2 204,000 90.8 1700 SEPTIC TANK DUMPING 5,416 5,890 474 8.8 43,328 54,148 10,820 25.0 65,000 83.3 1900 OVERTIME INSPECTION 1,000 655 345- 34.5- 8,000 5,898 2,102- 26.3- 12,000 49.2 2000 SIDE SEWER INSPECTION 35,000 76,629 41,629 118.9 280,000 356,374 76,374 27.3 420,000 84.9 2700 SALES 166 800 634 381.9 1,328 2,665 1,337 100.7 2,000 133.3 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 76,500 89,445 12,945 16.9 145,000 61.7 3000 INDUSTRIAL PERMIT FEES 25,000 0 25,000 - 100.0- 25,000 1,796 23,204- 92.8- 100,000 1.8 3200 NEW INDUSTRY PERMIT FEES 750 1,075 325 43.3 6,000 6,488 488 8.1 9,000 72.1 3301 POLLUTION PREVENTION 0 0 0 .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- 505,000 621,436 116,436 23.1 689,000 90.2 3600 PRETREATMENT PROGRAM FINE 0 5,000 5,000 .0 0 5,000 5,000 .0 2,000 250.0 3801 RECYCLED WATER 0 0 0 .0 177,498 191,409 13,911 7.8 355,000 53.9 4300 ANNEXATION CHARGES 1,500 4,240 2,740 182.7 12,000 20,412 8,412 70.1 18,000 113.4 4500 INTEREST INCOME 0 2 2 .0 0 5,085- 5,085- .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 0 0 0 .0 107,500 126,753 19,253 17.9 215,000 59.0 5600 HOUSE HAZARD WASTE REIMB 3,000 4,895 1,895 63.2 24,000 40,102 16,102 67.1 825,800 4.9 6000 MISCELLANEOUS INCOME 0 21,170 21,170 .0 0 35,978 35,978 .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- 1,328 248 1,080- 81.3- 2,000 12.4 OTHER REVENUES 132,998 189,273 56,275 42.3 1,415,482 1,752,095 336,613 23.8 3,230,800 54.2 FUND TOTALS 146,906 197,762 50,856 34.6 29,966,546 31,885,894 1,919,348 6.4 70,236,300 45.4 PREPARED 3/08/13, 11:33:37 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- -- - --- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ -------------------------------------------------------------------------------------------------------------------------- ---- - -- - -- 0101 SALARIES & WAGES- MGMNT. 142,037 0102 SALARIES & WAGES -NON MGMT 1,793,171 0103 SALARIES & WAGES -COMP ABS 25,000 0105 OVERTIME 8,889- 69,257 0106 STANDBY PAID 18,872 0110 SALARY VACANCY 219,128 57,414- SALARIES & WAGES 0201 WORKERS COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMPENSATION CON 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 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 1,990,923 40,711 0 27,391 757,769 1,129,030 114,332 71, 682 5,859 13, 642 0 100,332- 0 2,060,084 312,993- 290,787 2,096,867 3,907 84,664 26, 279 0 2,502,504 49,600 8,062 35,590 724,625 1,185,223 148,583 72,821 5,569 13,111 5,783- 0 0 2,237,401 264,801- 312,993- 264,801- 148,750- 104.7- 1,136,296 303,696- 16.9- 14,345,368 21,093 84.4 200,000 15,407- 22.2- 554,056 7,407- 39.2- 150,976 57,414 -100.0 459,312- 511,581- 25.7- 15,927,384 8,889- 21.8- 325,688 8,062- .0 15,000 8,199- 29.9- 219,128 33,144 4.4 6,062,152 56,193- 5.0- 9,032,240 34,251- 30.0- 914,656 1,139- 1.6- 573,456 290 4.9 46,872 531 3.9 109,136 5,783 .0 0 100,332 -100.0 802,656- 0 .0 3,767,000 177,317- 8.6- 20,262,672 1,088,345 14,220,355 219,878 684,076 157,390 0 16,370,044 333,324 21,030 227,796 5,795,578 8,478,384 910, 940 568,155 42, 908 106, 042 14,542- 0 3,767,000 20,236,615 48,192- 15.4 2,503,944- 2,243,440- 48,192- 15.4 2,503,944- 2,243,440- 3,738,014 4,475,104 737,090- 19.7- 33,686,112 5,027 4,493 534 10.6 40,216 3,833 2,728 1,105 28.8 30,664 4,636 2,562 2,074 44.7 37,088 13,496 9,783 3,713 27.5 107,968 17,166 25,660 8,494- 49.5- 137,328 40,416 0 40,416 100.0 323,328 4,833 0 4,833 100.0 38,664 43,666 55,649 11,983- 27.4 - 349,328 25,666 9,260 16,406 63.9 205,328 131,747 90,569 41,178 31.3 1,053,976 80,497 66,122 14,375 17.9 605,843 174,207 173,859 348 .2 1,221,990 39,583 66,108 26,525- 67.0- 316,664 7,477 10,749 3,272- 43.8- 59,816 23,740 18,155 5,585 23.5 189,920 325,504 334,993 9,489- 2.9- 2,394,233 34,363,219 37,246 10,223 32,899 80,368 211,332 188,543 26,616 313,696 113,630 853,817 1,348,021 1,341,461 266,559 53,570 145,003 3,154,614 47,951 4.2 1,704,493 63.9 125,013 .9 21,518,263 66.1 19,878- 9.9- 300,000 73.3 130,020- 23.5- 831,292 82.3 6,414- 4.2- 226,498 69.5 459,312 -100.0 689,000- .0 442,660- 2.8- 23,891,546 68.5 7,636- 2.3- 6,030- 40.2- 8,668- 4.0- 266,574 4.4 553,856 6.1 3,716 .4 5,301 .9 3,964 8.5 3,094 2.8 14,542 .0 802,656 -100.0 0 .0 26,057 .1 488,734 68.2 30,000 70.1 328,905 69.3 9,093,475 63.7 13,548,600 62.6 1,372,232 66.4 860,371 66.0 70,489 60.9 163,942 64.7 360,000 4.0- 1,204,000- .0 ^ 3,767,000 100.0 28,879,748 70. 260,504- 10.4 3,756,000- 59.7 260,504- 10.4 3,756,000- 59.7 677,107- 2.0- 49,015,294 70.1 2,970 7.4 60,325 61.7 20,441 66.7 46,000 22.2 4,189 11.3 55,635 59.1 27,600 25.6 161,960 49.6 74,004- 53.9- 206,000 102.6 134,785 41.7 485,000 38.9 12,048 31.2 58,000 45.9 35,632 10.2 524,000 59.9 91,698 44.7 308,000 36.9 200,159 19.0 742,178- 122.5- 119,471- 9.8- 50,105 15.8 6,246 10.4 44,917 23.7 760,381- 31.8- 1,581,000 54.13 966,000 139.5 2,090,500 64.2 475,000 56.1 89,750 59.7 284,900 50.9 3,906,150 80.8 PREPARED 3/08/13, 11:33:37 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ --------YEAR -TO- DATE-------- - - - --- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------- --- --- --- ----------- -- --- - --- -- 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL 0706 HAZARDOUS WASTE DISPOSAL 0707 MOBILE COLLECTION -HHW HAULING & DISPOSAL 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0903 DATA PROCESSING SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 0906 RECRUITMENT OUTSIDE SERVICES 1001 SELF - INSURANCE EXPENSE SELF - INSURANCE EXPENSE 1101 OFFICE EQUIPMENT /SUPPLIES 1102 GASOLINE, OIL & FUEL 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER /SHORT MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 9,687 1,594 8,093 83.5 77,496 49,316 28,180 36.4 116,250 42.4 7,500 3,484 4,016 53.5 60,000 71,282 11,282- 18.8- 90,000 79.2 78,745 80,954 2,209- 2.8- 629,960 819,482 189,522- 30.1- 945,000 86.7 164,667 47,571 117,096 71.1 1,317,213 952,390 364,823 27.7 1,976,150 48.2 39,698 19,315 20,383 51.3 318,584 332,741 14,157- 4.4- 477,411 69.7 3,333 2,166 1,167 35.0 26,664 18,769 7,895 29.6 40,000 46.9 303,630 155,084 148,546 48.9 2,429,917 2,243,980 185,937 7.7 3,644,811 61.6 13,333 10,889 2,444 18.3 106,664 89,502 17,162 16.1 160,000 55.9 833 0 833 100.0 6,664 0 6,664 100.0 10,000 .0 6,666 5,343 1,323 19.8 53,328 54,231 903- 1.7- 80,000 67.8 20,713 25,519 4,806- 23.2- 165,704 184,424 18,720- 11.3- 248,600 74.2 2,500 0 2,500 100.0 20,000 23 19,977 99.9 30,000 .1 35,932 8,188 27,744 77.2 254,456 354,179 99,723- 39.2- 511,200 69.3 0 0 0 .0 0 0 0 .0 0 .0 79,977 49,939 30,038 37.6 606,816 682,359 75,543- 12.4- 1,039,800 65.6 14,232 27,521 13,289- 93.4- 113,856 173,952 60,096- 52.8- 170,800 101.8 5,166 6,698 1,532- 29.7- 41,328 33,970 7,358 17.8 62,000 54.8 29,837 32,890 3,053- 10.2- 231,230 222,067 9,163 4.0 358,100 62.0 O 49,235 67,109 17,874- 36.3- 386,414 429,989 43,575- 11.3- 590,900 72.8 6,332 10,812 4,480- 70.8- 54,606 44,970 9,636 17.6 84,200 53.4 228,147 113,064 115,083 50.4 1,815,176 1,320,987 494,189 27.2 2,737,920 48.2 0 0 0 .0 400 0 400 100.0 400 .0 3,166 0 3,166 100.0 170,578 155,471 15,107 8.9 309,750 50.2 1,557 0 1,557 100.0 12,456 2,167 10,289 82.6 18,700 11.6 8,166 8,290 124- 1.5- 65,328 96,287 30,959- 47.4- 98,000 98.3 247,368 132,166 115,202 46.6 2,118,544 1,619,882 498,662 23.5 3,248,970 49.9 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 17,533 12,566 4,967 28.3 140,264 97,421 42,843 30.5 210,460 46.3 21,454 31,247 9,793- 45.6- 171,632 182,632 11,000- 6.4- 257,450 70.9 96,846 79,707 17,139 17.7 777,268 700,402 76,866 9.9 1,175,900 59.6 3,166 0 3,166 100.0 25,328 12,896 12,432 49.1 38,000 33.9 12,166 14,210 2,044- 16.8- 97,328 109,754 12,426- 12.8- 146,000 75.2 11,894 7,599 4,295 36.1 94,718 68,083 26,635 28.1 142,995 47.6 0 562- 562 .0 0 31,251- 31,251 .0 0 .0 163,059 144,767 18,292 11.2 1,306,538 1,1,39,937 166,601 12.8 1,970,805 57.8 17,335 10,031 7,304 42.1 141,180 106,026 35,154 24.9 213,150 49.7 20,272 42,106 21,834- 107.7- 343,676 416,978 73,302- 21.3- 427,035 97.6 36,498 32,383 4,115 11.3 256,401 189,015 67,386 26.3 438,000 43.2 PREPARED 3/08/13, 11:33:37 EXPENSE SUMMARY REPORT BY DISTRICT PAGE - 3 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,208 0 3,208 100.0 27,664 3,266 24,398 88.2 44,550 7.3 1205 TECH TRAIN, CONF & MEETS 27,390 5,688 21,702 79.2 222,720 132,779 89,941 40.4 334,170 39.7 1206 CERTIFICATION & LICENSES 1,625 170 1,455 89.5 13,000 6,277 6,723 51.7 19,541 32.1 1207 CLAIMS 424 0 424 100.0 3,392 0 3,392 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 2,736 494 2,242 81.9 22,388 5,826 16,562 74.0 33,948 17.2 1209 MILEAGE REIMBURSEMENTS 588 96 492 83.7 4,704 4,028 676 14.4 7,140 56.4 1210 PUBLIC NOTICES 486 0 486 100.0 3,888 3,391 497 12.8 5,850 58.0 1211 OUTSIDE ORGANIZATION FEES 28,219 335 27,884 98.8 188,752 240,661 51,909- 27.5- 278,000 86.6 1212 EMPLOYEE MEMBERSHIPS 3,086 1,974 1,112 36.0 25,688 20,307 5,381 20.9 39,145 51.9 1213 MISCELLANEOUS 2,993 1,108 1,885 63.0 23,944 14,302 9,642 40.3 36,030 39.7 1214 ELECTION EXPENSE 0 0 0 .0 0 13,316 13,316- .0 350,000 3.8 1216 PROFESSIONAL EXP REIMB 4,925 0 4,925 100.0 42,400 1,787 40,613 95.8 65,115 2.7 OTHER EXPENSES 149,785 94,385 55,400 37.0 1,319,797 1,157,959 161,838 12.3 2,296,774 50.4 NET EXPENSES 5,201,815 5,553,899 352,084- 6.8- 46,260,315 46,576,124 315,809- .7- 68,306,'464 68.2 TOTAL EXPENSE 5,201,815 5,553,899 352,084- 6.8- 46,260,315 46,576,124 315,809- .7- 68,306,464 68.2 11 ON PREPARED 3/08/13, 11:33:48 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 1.8- ------------------------------------------------------------------------------------------------------------------------------------ 8,932,748 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - --- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT -------------------------------------------------------------------------------------------------------------- TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % ----- -- ------- BUDGET % ----- --- SALARIES & WAGES 369,774 528,770 158,996- 43.0- 2,958,192 3,027,781 EMPLOYEE BENEFITS 652,844 664,568 11,724- 1.8- 9,004,752 8,932,748 CAPITALIZED ADM OVERHEAD 4,057- 1,790- 2,267- 55.9 32,456- 13,792 - DIRECTOR FEES & EXPENSES 13,496 9,783 3,713 27.5 107,968 80,368 UTILITIES 14,724 13,014 1,710 11.6 117,792 92,559 REPAIRS & MAINTENANCE 41,688 21,869 19,819 47.5 333,381 324,868 PROFESSIONAL & LEGAL SERV 36,230 57,266 21,036- 58.1- 289,040 367,368 OUTSIDE SERVICES 98,446 68,984 29,462 29.9 833,218 658,778 SELF- INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 MATERIALS & SUPPLIES 18,747 9,210 9,537 50.9 152,393 60,379 OTHER EXPENSES 55,040 38,501 16,539 30.0 412,637 303,708 ADMINISTRATION 1,296,932 1,410,175 113,243- 8.7- 15,026,917 14,684,765 SALARIES & WAGES 450,148 566,943 116,795- 25.9- 3,601,184 3,748,879 EMPLOYEE BENEFITS 382,390 434,297 51,907- 13.6- 3,059,120 3,201,480 CAPITALIZED ADM OVERHEAD 290,847- 236,985- 53,862- 18.5 2,326,776- 2,097,789 - UTILITIES 5,789 2,946 2,843 49.1 46,312 35,207 REPAIRS & MAINTENANCE 8,661 2,172 6,489 74.9 69,288 52,392 HAULING & DISPOSAL 36,765 9,833 26,932 73.3 261,120 366,538 PROFESSIONAL & LEGAL SERV 8,006 8,683 677- 8.5- 57,382 59,595 OUTSIDE SERVICES 28,881 32,217 3,336- 11.6- 321,048 434,429 MATERIALS & SUPPLIES 16,077 13,195 2,882 17.9 128,616 118,960 OTHER EXPENSES 25,669 2,535 23,134 90.1 172,452 95,635 ENGINEERING 671,539 835,836 164,297- 24.5- 5,389,746 6,015,326 SALARIES & WAGES 394,424 512,738 118,314- 30.0- 3,155,392 3,342,529 EMPLOYEE BENEFITS 359,667 424,195 64,528- 17.9- 2,877,336 2,954,880 CAPITALIZED ADM OVERHEAD 9,013- 10,493- 1,480 16.4- 72,104- 31,694 - UTILITIES 10,582 9,522 1,060 10.0 84,656 78,354 REPAIRS & MAINTENANCE 59,501 23,563 35,938 60.4 476,008 325,840 HAULING & DISPOSAL 7,524 8,863 1,339- 17.8- 60,192 54,553 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 6,664 831 OUTSIDE SERVICES 8,019 567 7,452 92.9 64,152 38,786 MATERIALS & SUPPLIES 59,475 62,327 2,852- 4.8- 475,449 458,075 OTHER EXPENSES 16,770 15,884 886 5.3 143,160 116,134 COLLECTION SYSTEM OPS. 907,782 1,047,304 139,522- 15.4- 7,270,905 7,338,288 SALARIES & WAGES 705,596 805,558 99,962- 14.2- 5,644,768 5,660,093 EMPLOYEE BENEFITS 611,656 649,263 37,607- 6.1- 4,893,248 4,686,681 CAPITALIZED ADM OVERHEAD 8,613- 15,533- 6,920 80.3- 68,904- 100,165 - CHEMICALS 98,414 40,534 57,880 58.8 787,312 575,696 UTILITIES 251,039 271,422 20,383- 8.1- 1,836,646 2,652,084 REPAIRS & MAINTENANCE 173,197 99,991 73,206 42.3 1,386,576 1,250,314 HAULING & DISPOSAL 34,163 29,781 4,382 12.8 273,304 249,219 PROFESSIONAL & LEGAL SERV 4,166 1,022 3,144 75.5 33,328 2,195 OUTSIDE SERVICES 107,802 24,779 83,023 77.0 862,416 445,417 MATERIALS & SUPPLIES 65,044 57,610 7,434 11.4 520,352 470,435 OTHER EXPENSES 48,997 22,330 26,667 54.4 565,076 618,674 69,589- 2.4- 72,004 .8 18,664- 57.5 27,600 25.6 25,233 21.4 8,513 2.6 78,328- 27.1- 174,440 20.9 0 .0 92,014 60.4 108,929 26.4 4,437,393 68.2 11,991,592 74.5 48,690- 28.3 161,960 49.6 176,700 52.4 500,300 64.9 434,800 84.5 1,353,550 48.7 850,000 100.0 238,725 25.3 1,027,415 29.6 342,152 2.3 21,123,745 69.5 147,695- 4.1- 142,360- 4.7- 228,987- 9.8 11,105 24.0 16,896 24.4 105,418- 40.4- 2,213- 3.9- 113,381- 35.3- 9,656 7.5 76,817 44.5 625,580- 11.6- 187,137- 5.9- 77,544- 2.7- 40,410- 56.0 6,302 7.4 150,168 31.5 5,639 9.4 5,833 87.5 25,366 39.5 17,374 3.7 27,026 18.9 5,401,830 69.4 4,588,990 69.8 3,490,194- 60.1 69,500 50.7 103,961 50.4 521,200 70.3 96,100 62.0 446,600 97.3 193,010 61.6 255,767 37.4 8,186,764 73.5 4,733,212 70.6 4,316,425 68.5 108,164- 29.3 127,000 61.7 714,050 45.6 90,300 60.4 10,000 8.3 96,270 40.3 713,770 64.2 212,582 54.6 67,383- .9- 10,905,445 67.3 15,325- .3- 206,567 4.2 31,261 45.4- 211,616 26.9 815,438- 44.4- 136,262 9.8 24,085 8.8 31,133 93.4 416,999 48.4 49, 917 9.6 53,598- 9.5- 8,467,317 66.8 7,340,378 63.8 103,389- 96.9 1,181,000 48.7 3,012,500 88.0 2,079,500 60.1 410,000 60.8 50,000 4.4 1,293,700 34.4 780,700 60.3 761,271 81.3 PREPARED 3/08/13, 11:33:48 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- ----- --- - - - --- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,091,461 1,986,757 104,704 5.0 16,734,122 16,510,643 223,479 1.3 25,272,977 65.3 SALARIES & WAGES 70,981 88,495 17,514- 24.7- 567,848 590,762 22,914- 4.0- 851,794 69.4 EMPLOYEE BENEFITS 53,527 65,078 11,551- 21.6- 428,216 460,826 32,610- 7.6- 642,363 71.7 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 3,704- 0 3,704 -100.0 5,563- .0 CHEMICALS 33,333 50,035 16,702- 50.1- 266,664 278,121 11,457- 4.3- 400,000 69.5 UTILITIES 43,370 38,089 5,281 12.2 308,827 296,410 12,417 4.0 520,450 57.0 REPAIRS & MAINTENANCE 20,583 7,489 13,094 63.6 164,664 290,566 125,902- 76.5- 247,000 117.6 HAULING & DISPOSAL 1,525 1,462 63 4.1 12,200 12,049 151 1.2 18,300 65.8 OUTSIDE SERVICES 4,220 5,619 1,399- 33.2- 37,710 42,472 4,762- 12.6- 58,850 72.2 MATERIALS & SUPPLIES 3,716 2,425 1,291 34.7 29,728 32,088 2,360- 7.9- 44,600 71.9 OTHER EXPENSES 3,309 15,135 11,826- 357.4- 26,472 23,808 2,664 10.1 39,739 59.9 PUMP STATIONS 234,101 273,827 39,726- 17.0- 1,838,625 2,027,102 188,477- 10.3- 2,817,533 71.9 FUND TOTALS 5,201,815 5,553,899 352,084- 6.8- 46,260,315 46,576,124 315,809- .7- 68,306,464 68.2 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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. 0102 SALARIES & WAGES -NON MGMT 0103 COMP ABS- ACCRUAL PAYMENTS 0105 OVERTIME 0110 SALARY VACANCY 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 73,127 274,260 25,000 7,220 9,833- 369,774 1,752 0 4,976 415,805 205,638 19,917 39,541 928 5, 953 0 41, 666- 0 223,684 292,112 0 12,974 0 528,770 2,406 8, 062 8,012 374,068 206,266 26,264 38,576 850 5,847 5,783- 0 0 652,844 664,568 4,057- 1,790- 4,057- 1,790- 5,027 4,493 3,833 2,728 4,636 2,562 13,496 9,783 6,250 7,269 916 1,730 333 0 7,225 4,015 14,724 13,014 416 0 5,898 1,202 32,041 18,501 3,333 2,166 41,688 14,232 5,166 16,832 21,869 27,521 6,698 23,047 150,557- 205.9- 17,852- 6.5- 25,000 100.0 5,754- 79.7- 9,833 -100.0 158,996- 43.0- 654- 37.3- 8,062- 0 3,036- 61.0- 41,737 10.0 628- .3- 6,347- 31.9- 965 2.4 78 8.4 106 1.8 5,783 .0 41,666 -100.0 0 .0 11,724- 1.8- 2,267- 55.9 2,267- 55.9 534 10.6 1,105 28.8 2,074 44.7 3,713 27.5 1,019- 16.3- 814- 88.9- 333 100.0 3,210 44.4 1,710 11.6 416 100.0 4,696 79.6 13,540 42.3 1,167 35.0 19,819 47.5 13,289- 93.4- 1,532- 29.7- 6,215- 36.9- 585,016 728,481 2,194,080 2,102,260 200,000 154,047 57,760 42,993 78,664- 0 2,958,192 3,027,781 14,016 14,511 15,000 21,030 39,808 41,649 3,326,440 3,095,673 1,645,104 1,499,712 159,336 153,368 316,328 301,565 7,424 6,651 47,624 46,131 0 14,542- 333,328- 0 3,767,000 3,767,000 9,004,752 8,932,748 32,456- 13,792- 32,456- 13,792- 40,216 37,246 30,664 10,223 37,088 32,899 107,968 80,368 50,000 51,032 7,326 7,200 2,664 2,784 57,800 31,543 117,792 92,559 3,328 3 47,061 9,757 256,328 296,339 26,664 18,769 333,381 324,868 113,856 173,952 41,328 33,970 133,856 159,446 143,465- 24.5- 91,820 4.2 45,953 23.0 14,767 25.6 78,664 -100.0 69,589- 2.4- 495- 3.5- 6,030- 40.2- 1,841- 4.6- 230,767 6.9 145,392 8.8 5,968 3.7 14,763 4.7 773 10.4 1,493 3.1 14,542 .0 333,328 -100.0 0 .0 72,004 .8 18,664- 57.5 18,664- 57.5 2,970 7.4 20,441 66.7 4,189 11.3 27,600 25.6 1,032- 2.1- 128 1.7 120- 4.5- 26,257 45.4 25,233 21.4 3,325 99.9 37,304 79.3 40,011- 15.6- 7,895 29.6 8,513 2.6 60,096- 52.8- 7,358 17.8 25,590- 19.1- 877,552 83.0 3,291,161 63.9 300,000 51.3 86,680 49.6 118,000- .0 4,437,393 68.2 21,068 68.9 30,000 70.1 59,784 69.7 4,989,737 62.0 2,467,722 60.8 239,084 64.1 474,533 63.5 11,173 59.5 71,491 64.5 360,000 4.0- 500,000- 0 3,767,000 100.0 11,991,592 74.5 e 48,690- 28.3 48,690- 28.3 60,325 61.7 46,000 22.2 55,635 59.1 161,960 49.6 75,000 68.0 11,000 65.5 4,000 69.6 86,700 36.4 176,700 52.4 5,000 .1 70,800 13.8 384,500 77.1 40,000 46.9 500,300 64.9 170,800 101.8 62,000 54.8 202,000 78.9 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 57,266 21,036- 58.1- 289,040 367,368 78,328- 27.1- 434,800 84.5 0901 OUTSIDE SAFETY SERVICES 4,583 5,615 1,032- 22.5- 36,664 20,824 15,840 43.2 55,000 37.9 0902 TECHNICAL SERVICES 84,197 55,079 29,118 34.6 673,576 492,230 181,346 26.9 1,010,400 48.7 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 47,250 47,270 20- .0 174,750 27.1 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 10,000 2,167 7,833 78.3 15,000 14.4 0906 RECRUITMENT 8,166 8,290 124- 1.5- 65,328 96,287 30,959- 47.4- 98,000 98.3 OUTSIDE SERVICES 98,446 68,984 29,462 29.9 833,218 658,778 174,440 20.9 1,353,550 48.7 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 10,247 5,610 4,637 45.3 81,976 37,551 44,425 54.2 123,000 30.5 1103 OPERATING SUPPLIES 4,653 2,952 1,701 36.6 39,724 30,359 9,365 23.6 69,450 43.7 1106 SAFETY SUPPLIES 3,847 1,210 2,637 68.5 30,693 23,720 6,973 22.7 46,275 51.3 1108 INVENTORY OVER /SHORT 0 562- 562 .0 0 31,251- 31,251 .0 0 .0 /� MATERIALS & SUPPLIES 18,747 9,210 9,537 50.9 152,393 60,379 92,014 60.4 238,725 25.3 1201 RENTS & LEASES 2,548 893 1,655 65.0 22,884 9,144 13,740 60.0 35,600 25.7 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,664 654 1,010 60.7 2,500 26.2 1203 PUBLIC INFORMATION 35,583 32,383 3,200 9.0 249,081 188,961 60,120 24.1 427,000 44.3 1204 TUITION REIMBURSEMENT 915 0 915 100.0 7,320 0 7,320 100.0 11,000 .0 1205 TECH TRAIN, CONF & MEETS 6,969 3,004 3,965 56.9 56,752 40,916 15,836 27.9 86,450 47.3 1206 CERTIFICATION & LICENSES 149 0 149 100.0 1,192 0 1,192 100.0 1,800 .0 1207 CLAIMS 416 0 416 100.0 3,328 0 3,328 100.0 5,000 .0 1208 SUBSCRIPTION /PUBLICATION 563 0 563 100.0 5,004 2,822 2,182 43.6 7,785 36.2 1209 MILEAGE REIMBURSEMENTS 335 96 239 71.3 2,680 1,761 919 34.3 4,050 43.5 1210 PUBLIC NOTICES 62 0 62 100.0 496 554 58- 11.7- 750 73.9 1211 OUTSIDE ORGANIZATION FEES 2,433 335 2,098 86.2 19,464 31,228 11,764- 60.4- 29,200 106.9 1212 EMPLOYEE MEMBERSHIPS 557 783 226- 40.6- 5,456 3,851 1,605 29.4 8,715 44.2 1213 MISCELLANEOUS 1,335 1,007 328 24.6 10,580 10,501 79 .7 15,950 65.8 1214 ELECTION EXPENSE 0 0 0 .0 0 13,316 13,316- .0 350,000 3.8 1216 PROFESSIONAL EXP REIMB 2,967 0 2,967 100.0 26,736 0 26,736 100.0 41,615 .0 OTHER EXPENSES 55,040 38,501 16,539 30.0 412,637 303,708 108,929 26.4 1,027,415 29.6 DEPARTMENT NET EXPENSES 1,296,932 1,410,175 113,243- 8.7- 15,026,917 14,684,765 342,152 2.3 21,123,745 69.5 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 26,553 1,762- 7.1- 198,328 66,533 131,795 66.5 297,497 22.4 0102 SALARIES & WAGES -NON MGMT 434,191 528,845 94,654- 21.8- 3,473,528 3,602,540 129,012- 3.7- 5,210,333 69.1 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 30,830 30,830- .0 0 .0 0105 OVERTIME 4,915 11,545 6,630- 134.9- 39,320 48,976 9,656- 24.6- 59,000 83.0 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 109,992- 0 109,992 -100.0 165,000- .0 SALARIES & WAGES 450,148 566,943 116,795- 25.9- 3,601,184 3,748,879 147,695- 4.1- 5,401,830 69.4 0201 WORKERS' COMPENSATION INS 5,841 7,429 1,588- 27.2- 46,728 48,730 2,002- 4.3- 70,133 69.5 0203 FEDERAL MEDICARE TAX 6,275 7,863 1,588- 25.3- 50,200 50,781 581- 1.2- 75,346 67.4 0204 MEDICAL & HEALTH INSUR 87,930 92,769 4,839- 5.5- 703,440 749,415 45,975- 6.5- 1,055,206 71.0 0205 RETIREMENT CONTRIBUTION 259,806 278,303 18,497- 7.1- 2,078,448 2,029,891 48,557 2.3 3,117,716 65.1 0206 DEFERRED COMP. CONTRIB 25,962 34,985 9,023- 34.8- 207,696 220,285 12,589- 6.1- 311,582 70.7 0207 DENTAL INSURANCE 8,916 9,530 614- 6.9- 71,328 76,175 4,847- 6.8- 107,024 71.2 0208 LONG -TERM DISABILITY INS 1,373 1,265 108 7.9 10,984 9,998 986 9.0 16,495 60.6 0209 LIFE INSURANCE 2,203 2,153 50 2.3 17,624 16,205 1,419 8.1 26,488 61.2 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 127,328- 0 127,328 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 434,297 51,907- 13.6- 3,059,120 3,201,480 142,360- 4.7- 4,588,990 69.8 0250 CAPITALIZED ADM OVERHEAD 290,847- 236,985- 53,862- 18.5 2,326,776- 2,097,789- 228,987- 9.8 3,490,194- 60.1 �� CAPITALIZED ADM OVERHEAD 290,847- 236,985- 53,862- 18.5 2,326,776- 2,097,789- 228,987- 9.8 3,490,194- 60.1 0501 ELECTRICAL 1,199 0 1,199 100.0 9,592 5,622 3,970 41.4 14,400 39.0 0502 NATURAL GAS 125 0 125 100.0 1,000 433 567 56.7 1,500 28.9 0504 WATER 166 0 166 100.0 1,328 1,338 10- .8- 2,000 66.9 0505 TELEPHONE 4,299 2,946 1,353 31.5 34,392 27,814 6,578 19.1 51,600 53.9 UTILITIES 5,789 2,946 2,843 49.1 46,312 35,207 11,105 24.0 69,500 50.7 0604 OUTSIDE REPAIRS & MAINT. 4,336 1,358 2,978 68.7 34,688 21,129 13,559 39.1 52,050 40.6 0605 COMPUTER REPAIRS & MAINT 4,325 814 3,511 81.2 34,600 31,263 3,337 9.6 51,911 60.2 REPAIRS & MAINTENANCE 8,661 2,172 6,489 74.9 69,288 52,392 16,896 24.4 103,961 50.4 0704 JANITORIAL & REFUSE REMOV 1,749 1,898 149- 8.5- 13,992 13,473 519 3.7 21,000 64.2 0706 HAZARDOUS WASTE DISPOSAL 35,016 7,935 27,081 77.3 247,128 353,065 105,937- 42.9- 500,200 70.6 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 36,765 9,833 26,932 73.3 261,120 366,538 105,418- 40.4- 521,200 70.3 0803 LEGAL SERVICES -STAFF 8,006 8,683 677- 8.5- 57,382 59,595 2,213- 3.9- 96,100 62.0 PROFESSIONAL & LEGAL SERV 8,006 8,683 677- 8.5- 57,382 59,595 2,213- 3.9- 96,100 62.0 0902 TECHNICAL SERVICES 26,165 32,217 6,052- 23.1- 199,320 328,892 129,572- 65.0- 314,000 104.7 0904 OTHER PUBLIC AGENCY SERVS 2,500 0 2,500 100.0 120,000 105,537 14,463 12.1 130,000 81.2 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 1,728 0 1,728 100.0 2,600 .0 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 32,217 3,336- 11.6- 321,048 434,429 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 4,954 292- 6.3- 37,296 38,283 1103 OPERATING SUPPLIES 9,769 7,655 2,114 21.6 78,152 70,113 1106 SAFETY SUPPLIES 1,646 586 1,060 64.4 13,168 10,564 MATERIALS & SUPPLIES 16,077 13,195 2,882 17.9 128,616 118,960 1201 RENTS & LEASES 657 488 169 25.7 5,256 6,268 1202 PUBLIC AGENCY FEES 416 0 416 100.0 3,328 4,609 1203 PUBLIC INFORMATION 915 0 915 100.0 7,320 54 1204 TUITION REIMBURSEMENT 1,065 0 1,065 100.0 10,520 857 1205 TECH TRAIN, CONF & MEETS 11,127 604 10,523 94.6 91,116 47,397 1206 CERTIFICATION & LICENSES 257 0 257 100.0 2,056 777 1208 SUBSCRIPTION /PUBLICATION 1,706 341 1,365 80.0 13,648 1,620 1209 MILEAGE REIMBURSEMENTS 121 0 121 100.0 968 1,048 1210 PUBLIC NOTICES 424 0 424 100.0 3,392 2,837 1211 OUTSIDE ORGANIZATION FEES 6,662 0 6,662 100.0 16,296 21,528 1212 EMPLOYEE MEMBERSHIPS 931 1,051 120- 12.9- 7,448 7,189 1213 MISCELLANEOUS 930 51 879 94.5 7,440 1,451 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 3,664 0 OTHER EXPENSES 25,669 2,535 23,134 90.1 172,452 95,635 DEPARTMENT NET EXPENSES 671,539 835,836 164,297- 24.5- 5,389,746 6,015,326 113,381- 35.3- 987- 2.6- 8,039 10.3 2,604 19.8 9, 656 7.5 1,012- 19.3 - 1,281- 38.5- 7,266 99.3 9,663 91.9 43,719 48.0 1,279 62.2 12,028 88.1 80- 8.3- 555 16.4 5,232- 32.1- 259 3.5 5,989 80.5 3,664 100.0 76,817 44.5 446,600 97.3 55,960 68.4 117,250 59.8 19,800 53.4 193,010 61.6 7,900 79.3 5,000 92.2 11,000 .5 18,800 4.6 135,660 34.9 3,095 25.1 20,513 7.9 1,490 70.3 5,100 55.6 19,300 111.5 11,209 64.1 11,200 13.0 5,500 .0 1� 255,767 37.4 625,580- 11.6- 8,186,764 73.5 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 31,550 15,187- 92.8- 130,904 151,252 20,348- 15.5- 196,361 77.0 0102 SALARIES & WAGES -NON MGMT 365,018 453,290 88,272- 24.2- 2,920,144 2,921,413 1,269- .0 4,380,275 66.7 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 18,959 21,840 2,881- 15.2- 151,672 224,257 72,585- 47.9- 227,576 98.5 0106 STANDBY PAID 5,500 6,058 558- 10.1- 44,000 45,607 1,607- 3.7- 66,000 69.1 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 91,328- 0 91,328 -100.0 137,000- .0 SALARIES & WAGES 394,424 512,738 118,314- 30.0- 3,155,392 3,342,529 187,137- 5.9- 4,733,212 70.6 0201 WORKERS' COMPENSATION INS 11,626 14,739 3,113- 26.8- 93,008 97,829 4,821- 5.2- 139,577 70.1 0203 FEDERAL MEDICARE TAX 5,298 6,855 1,557- 29.4- 42,384 45,492 3,108- 7.3- 63,624 71.5 0204 MEDICAL & HEALTH INSUR 94,843 102,843 8,000- 8.4- 758,744 773,637 14,893- 2.0- 1,138,181 68.0 0205 RETIREMENT CONTRIBUTION 227,497 253,539 26,042- 11.4- 1,819,976 1,740,654 79,322 4.4 2,730,011 63.8 0206 DEFERRED COMP. CONTRIB 23,640 32,746 9,106- 38.5- 189,120 196,675 7,555- 4.0- 283,731 69.3 0207 DENTAL INSURANCE 8,604 10,174 1,570- 18.2- 68,832 76,092 7,260- 10.5- 103,298 73.7 0208 LONG -TERM DISABILITY INS 1,261 1,292 31- 2.5- 10,088 9,590 498 4.9 15,179 63.2 0209 LIFE INSURANCE 1,898 2,007 109- 5.7- 15,184 14,911 273 1.B 22,824 65.3 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 120,000- 0 120,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 424,195 64,528- 17.9- 2,877,336 2,954,880 77,544- 2.7- 4,316,425 68.5 0250 CAPITALIZED ADM OVERHEAD 9,013- 10,493- 1,480 16.4- 72,104- 31,694- 40,410- 56.0 108,164- 29.3 CAPITALIZED ADM OVERHEAD 9,013- 10,493- 1,480 16.4- 72,104- 31,694- 40,410- 56.0 108,164- 29.3 0501 ELECTRICAL 4,666 3,469 1,197 25.7 37,328 35,835 1,493 4.0 56,000 64.0 0502 NATURAL GAS 1,500 1,631 131- 8.7- 12,000 5,337 6,663 55.5 18,000 29.7 0504 WATER 666 0 666 100.0 5,328 8,987 3,659- 68.7- 8,000 112.3 0505 TELEPHONE 3,750 4,422 672- 17.9- 30,000 28,195 1,805 6.0 45,000 62.7 UTILITIES 10,582 9,522 1,060 10.0 84,656 78,354 6,302 7.4 127,000 61.7 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 1,594 8,093 83.5 77,496 49,316 28,180 36.4 116,250 42.4 0602 VEHIC /EQUIP REPAIR MAINT 7,500 3,484 4,016 53.5 60,000 71,282 11,282- 18.8- 90,000 79.2 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 2,000 0 2,000 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 42,064 18,485 23,579 56.1 336,512 205,242 131,270 39.0 504,800 40.7 REPAIRS & MAINTENANCE 59,501 23,563 35,938 60.4 476,008 325,840 150,168 31.5 714,050 45.6 0704 JANITORIAL & REFUSE REMOV 5,024 8,863 3,839- 76.4- 40,192 54,530 14,338- 35.7- 60,300 90.4 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 20,000 23 19,977 99.9 30,000 .1 HAULING & DISPOSAL 7,524 8,863 1,339- 17.8- 60,192 54,553 5,639 9.4 90,300 60.4 0803 LEGAL SERVICES -STAFF 833 138 695 83.4 6,664 831 5,833 87.5 10,000 8.3 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 6,664 831 5,833 87.5 10,000 8.3 0901 OUTSIDE SAFETY SERVICES 333 0 333 100.0 2,664 8,569 5,905- 221.7- 4,000 214.2 0902 TECHNICAL SERVICES 7,678 567 7,111 92.6 61,424 30,217 31,207 50.8 92,170 32.8 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 8 0 8 100.0 64 0 64 100.0 100 .0 OUTSIDE SERVICES 8,019 567 7,452 92.9 64,152 38,786 25,366 39.5 96,270 40.3 1101 OFFICE EQUIPMENT /SUPPLIES 874 883 9- 1.0- 6,992 3,747 3,245 46.4 10,500 35.7 1102 GASOLINE, OIL & FUEL 21,454 31,247 9,793- 45.6- 171,632 182,632 11,000- 6.4- 257,450 70.9 1103 OPERATING SUPPLIES 33,713 25,654 8,059 23.9 269,704 252,898 16,806 6.2 404,600 62.5 1106 SAFETY SUPPLIES 3,434 4,543 1,109- 32.3- 27,121 18,798 8,323 30.7 41,220 45.6 MATERIALS & SUPPLIES 59,475 62,327 2,852- 4.8- 475,449 458,075 17,374 3.7 713,770 64.2 1201 RENTS & LEASES 9,801 8,650 1,151 11.7 78,408 66,092 12,316 15.7 117,650 56.2 1202 PUBLIC AGENCY FEES 1,750 6,658 4,908- 280.5- 23,000 17,939 5,061 22.0 32,250 55.6 1204 TUITION REIMBURSEMENT 166 0 166 100.0 1,328 763 565 42.5 2,000 38.2 1205 TECH TRAIN, CONF & MEETS 3,447 233 3,214 93.2 27,576 19,007 8,569 31.1 41,370 45.9 1206 CERTIFICATION & LICENSES 406 0 406 100.0 3,248 2,222 1,026 31.6 4,883 45.5 1207 CLAIMS 8 0 8 100.0 64 0 64 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 153 95- 163.8- 464 905 441- 95.0- 700 129.3 1209 MILEAGE REIMBURSEMENTS 75 0 75 100.0 600 1,088 488- 81.3- 900 120.9 1212 EMPLOYEE MEMBERSHIPS 601 140 461 76.7 4,808 4,550 258 5.4 7,229 62.9 1213 MISCELLANEOUS 208 50 158 76.0 1,664 1,781 117- 7.0- 2,500 71.2 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 2,000 1,787 213 10.7 3,000 59.6 OTHER EXPENSES 16,770 15,884 886 5.3 143,160 116,134 27,026 18.9 212,582 54.6 DEPARTMENT NET EXPENSES 907,782 1,047,304 139,522- 15.4- 7,270,905 7,338,288 67,383- .9- 10,905,445 67.3 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 91000 18,756 67.6 222,048 142,079 79,969 36.0 333,083 42.7 0102 SALARIES & WAGES -NON MGMT 657,514 749,074 91,560- 13.9- 5,260,112 5,103,826 156,286 3.0 7,890,227 64.7 0103 COMP ABS- ACCRUAL PAYMENTS 0 3,907 3,907- .0 0 35,001 35,001- .0 0 .0 0105 OVERTIME 35,870 35,409 461 1.3 286,960 335,476 48,516- 16.9- 430,509 77.9 0106 STANDBY PAID 5,039 8,168 3,129- 62.1- 40,312 43,711 3,399- 8.4- 60,498 72.3 0110 SALARY VACANCY 20,583- 0 20,583 -100.0 164,664- 0 164,664 -100.0 247,000- .0 SALARIES & WAGES 705,596 805,558 99,962- 14.2- 5,644,768 5,660,093 15,325- .3- 8,467,317 66.8 0201 WORKERS COMPENSATION INS 19,396 22,529 3,133- 16.2- 155,168 155,075 93 .1 232,800 66.6 0203 FEDERAL MEDICARE TAX 9,916 11,586 1,670- 16.8- 79,328 81,319 1,991- 2.5- 119,039 68.3 0204 MEDICAL & HEALTH INSUR 148,193 144,773 3,420 2.3 1,185,544 1,095,694 89,850 7.6 1,778,374 61.6 0205 RETIREMENT CONTRIBUTION 399,636 403,349 3,713- .9- 3,197,088 2,898,781 298,307 9.3 4,795,708 60.4 0206 DEFERRED COMPENSATION CON 41,062 48,766 7,704- 18.8- 328,496 307,974 20,522 6.2 492,817 62.5 0207 DENTAL INSURANCE 13,553 13,477 76 .6 108,424 106,053 2,371 2.2 162,696 65.2 0208 LONG -TERM DISABILITY INS 2,092 1,958 134 6.4 16,736 15,126 1,610 9.6 25,171 60.1 0209 LIFE INSURANCE 3,308 2,825 483 14.6 26,464 26,659 195- .7- 39,773 67.0 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 25,500- 0 25,500 -100.0 204,000- 0 204,000 -100.0 306,000- .0 EMPLOYEE BENEFITS 611,656 649,263 37,607- 6.1- 4,893,248 4,686,681 206,567 4.2 7,340,378 63.8 0250 CAPITALIZED ADM OVERHEAD 8,613- 15,533- 6,920 80.3- 68,904- 100,165- 31,261 45.4- 103,389- 96. 7 CAPITALIZED ADM OVERHEAD 8,613- 15,533- 6,920 80.3- 68,904- 100,165- 31,261 45.4- 103,389- 96.9 0402 LIME 17,166 25,660 8,494- 49.5- 137,328 211,332 74,004- 53.9- 206,000 102.6 0403 POLYMER 40,416 0 40,416 100.0 323,328 188,543 134,785 41.7 485,000 38.9 0404 BOILER CHEMICALS 4,833 0 4,833 100.0 38,664 26,616 12,048 31.2 58,000 45.9 0406 OTHER CHEMICALS 10,333 5,614 4,719 45.7 82,664 35,575 47,089 57.0 124,000 28.7 0407 HYPOCHLORITE 25,666 9,260 16,406 63.9 205,328 113,630 91,698 44.7 308,000 36.9 CHEMICALS 98,414 40,534 57,880 58.8 787,312 575,696 211,616 26.9 1,181,000 48.7 0501 ELECTRICAL 30,249 21,613 8,636 28.5 241,992 996,879 754,887- 311.9- 363,000 274.6 0502 NATURAL GAS 171,666 170,498 1,168 .7 1,201,662 1,328,491 126,829- 10.6- 2,060,000 64.5 0503 LAND -FILL GAS 39,583 66,108 26,525- 67.0- 316,664 266,559 50,105 15.8 475,000 56.1 0504 WATER 5,000 10,011 5,011- 100.2- 40,000 32,193 7,807 19.5 60,000 53.7 0505 TELEPHONE 4,541 3,192 1,349 29.7 36,328 27,962 8,366 23.0 54,500 51.3 UTILITIES 251,039 271,422 20,383- 8.1- 1,836,646 2,652,084 815,438- 44.4- 3,012,500 88.0 0603 GENERAL REPAIRS & MAINT 74,996 77,770 2,774- 3.7- 599,968 737,019 137,051- 22.8- 900,000 81.9 0604 OUTSIDE REPAIRS & MAINT 94,869 22,221 72,648 76.6 758,952 508,156 250,796 33.0 1,138,500 44.6 0605 COMPUTER REPAIRS & MAINT 3,332 0 3,332 100.0 27,656 5,139 22,517 81.4 41,000 12.5 REPAIRS & MAINTENANCE 173,197 99,991 73,206 42.3 1,386,576 1,250,314 136,262 9.8 2,079,500 60.1 0701 ASH REMOVAL 13,333 10,889 2,444 18.3 106,664 89,502 17,162 16.1 160,000 55.9 0702 SLUDGE REMOVAL 833 0 833 100.0 6,664 0 6,664 100.0 10,000 .0 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 6,666 5,343 1,323 19.8 53,328 54,231 9U3- 1. /- Cu, uuu b/.8 12,415 13,296 881- 7.1- 99,320 104,372 5,052- 5.1- 149,000 70.0 916 253 663 72.4 7,328 1,114 6,214 84.8 11,000 10.1 34,163 29,781 4,382 12.8 273,304 249,219 24,085 8.8 410,000 60.8 4,166 1,022 3,144 75.5 33,328 2,195 31,133 93.4 50,000 4.4 4,166 1,022 3,144 75.5 33,328 2,195 31,133 93.4 50,000 4.4 1,416 3,225 1,809- 127.8- 11,328 7,966 3,362 29.7 17,000 46.9 105,887 21,554 84,333 79.6 847,096 434,787 412,309 48.7 1,270,700 34.2 416 0 416 100.0 3,328 2,664 664 20.0 5,000 53.3 83 0 83 100.0 664 0 664 100.0 1,000 .0 107,802 24,779 83,023 77.0 862,416 445,417 416,999 48.4 1,293,700 34.4 1,750 1,119 631 36.1 14,000 17,840 3,840- 27.4- 21,000 85.0 46,911 41,173 5,738 12.2 375,288 328,917 46,371 12.4 563,000 58.4 1,666 0 1,666 100.0 13,328 0 13,328 100.0 20,000 .0 12,166 14,210 2,044- 16.8- 97,328 109,754 12,426- 12.8- 146,000 75.2 /Q 2,551 1,108 1,443 56.6 20,408 13,924 6,484 31.8 30,700 45.4 / / 65,044 57,610 7,434 11.4 520,352 470,435 49,917 9.6 780,700 60.3 4,121 0 4,121 100.0 32,968 23,580 9,388 28.5 49,500 47.6 16,266 20,619 4,353- 26.8- 302,628 377,091 74,463- 24.6- 367,700 102.6 833 0 833 100.0 6,664 1,646 5,018 75.3 10,000 16.5 4,848 1,541 3,307 68.2 39,284 20,282 19,002 48.4 58,700 34.6 725 170 555 76.6 5,800 3,148 2,652 45.7 8,703 36.2 393 0 393 100.0 3,144 479 2,665 84.8 4,750 10.1 41 0 41 100.0 328 32 296 90.2 500 6.4 19,124 0 19,124 100.0 152,992 187,905 34,913- 22.8- 229,500 81.9 901 0 901 100.0 7,208 3,947 3,261 45.2 10,838 36.4 495 0 495 100.0 4,060 564 3,496 86.1 6,080 9.3 1,250 0 1,250 100.0 10,000 0 10,000 100.0 15,000 .0 48,997 22,330 26,667 54.4 565,076 618,674 53,598- 9.5- 761,271 81.3 2,091,461 1,986,757 104,704 5.0 16,734,122 16,510,643 223,479 1.3 25,272,977 65.3 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 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 EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0406 OTHER CHEMICALS CHEMICALS 0501 ELECTRICAL 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV HAULING & DISPOSAL 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES OUTSIDE SERVICES 1103 OPERATING SUPPLIES 62,188 73,546 11,358- 18.3- 497,504 490,316 7,188 1.4 746,267 65.7 0 0 0 .0 0 0 0 .0 0 .0 2,293 2,896 603- 26.3- 18,344 32,374 14,030- 76.5- 27,527 117.6 8,333 12,053 3,720- 44.6- 66,664 68,072 1,408- 2.1- 100,000 68.1 1,833- 0 1,833 -100.0 14,664- 0 14,664 -100.0 22,000- .0 70,981 88,495 17,514- 24.7- 567,848 590,762 22,914- 4.0- 851,794 69.4 2,096 2,497 401- 19.1- 16,768 17,179 411- 2.5- 25,156 68.3 926 1,274 348- 37.6- 7,408 8,555 1,147- 15.5- 11,112 77.0 10,998 10,172 826 7.5 87,984 81,159 6,825 7.8 131,977 61.5 36,453 43,766 7,313- 20.1- 291,624 309,346 17,722- 6.1- 437,443 70.7 3,751 5,822 2,071- 55.2- 30,008 32,638 2,630- 8.8- 45,018 72.5 1,068 1,064 4 .4 8,544 8,270 274 3.2 12,820 64.5 205 204 1 .5 1,640 1,543 97 5.9 2,471 62.4 280 279 1 .4 2,240 2,136 104 4.6 3,366 63.5 0 0 0 . 0 0 0 0 . 0 0 . 0 2,250- 0 2,250 -100.0 18,000- 0 18,000 -100.0 27,000- 0 53,527 463- 65,078 0 11,551- 21.6- 463 -100.0 428,216 3,704- 460,826 0 32,610- 7.6- 3,704 -100.0 642,363 5,563- 71.7 .0 463- 0 463 -100.0 3,704- 0 3,704 -100.0 5,563- .0 33,333 50,035 16,702- 50.1- 266,664 278,121 11,457- 4.3- 400,000 69.5 33,333 50,035 16,702- 50.1- 266,664 278,121 11,457- 4.3- 400,000 69.5 38,133 33,771 4,362 11.4 266,931 258,653 8,278 3.1 457,600 56.5 1,312 738 574 43.8 10,496 8,268 2,228 21.2 15,750 52.5 3,925 3,580 345 8.8 31,400 29,489 1,911 6.1 47,100 62.6 43,370 38,089 5,281 12.2 308,827 296,410 12,417 4.0 520,450 57.0 3,083 3,184 101- 3.3- 24,664 82,460 57,796- 234.3- 37,000 222.9 17,500 4,305 13,195 75.4 140,000 208,106 68,106- 48.6- 210,000 99.1 20,583 7,489 13,094 63.6 164,664 290,566 125,902- 76.5- 247,000 117.6 1,525 1,462 63 4.1 12,200 12,049 151 1.2 18,300 65.8 1,525 1,462 63 4.1 12,200 12,049 151 1.2 18,300 65.8 0 1,972 1,972- .0 3,950 7,611 3,661- 92.7- 8,200 92.8 4,220 3,647 573 13.6 33,760 34,861 1,101- 3.3- 50,650 68.8 4,220 5,619 1,399- 33.2- 37,710 42,472 4,762- 12.6- 58,850 72.2 1,800 2,273 473- 26.3- 14,400 18,115 3,715- 25.8- 21,600 83.9 PREPARED 3/08/13, 11:33:53 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 1,500 100.0 12,000 12,896 896- 7.5- 18,000 71.6 1106 SAFETY SUPPLIES 416 152 264 63.5 3,328 1,077 2,251 67.6 5,000 21.5 MATERIALS & SUPPLIES 3,716 2,425 1,291 34.7 29,728 32,088 2,360- 7.9- 44,600 71.9 1201 RENTS & LEASES 208 0 208 100.0 1,664 942 722 43.4 2,500 37.7 1202 PUBLIC AGENCY FEES 1,632 14,829 13,197- 808'.6- 13,056 16,685 3,629- 27.8- 19,585 85.2 1204 TUITION REIMBURSEMENT 229 0 229 100.0 1,832 0 1,832 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 306 693 69.4 7,992 5,177 2,815 35.2 11,990 43.2 1206 CERTIFICATION & LICENSES 88 0 88 100.0 704 130 574 81.5 1,060 12.3 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 128 0 128 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 128 99 29 22.7 200 49.5 1212 EMPLOYEE MEMBERSHIPS 96 0 96 100.0 768 770 2- .3- 1,154 66.7 1213 MISCELLANEOUS 25 0 25 100.0 200 5 195 97.5 300 1.7 OTHER EXPENSES 3,309 15,135 11,826- 357.4- 26,472 23,808 2,664 10.1 39,739 59.9 DEPARTMENT NET EXPENSES 234,101 273,827 39,726- 17.0- 1,838,625 2,027,102 188,477- 10.3- 2,817,533 71.9 PREPARED 3/08/13, 11:35:07 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE i PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - -- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 142,037 290,787 148,750- 104.7- 1,136,296 1,088,345 47,951 4.2 1,704,493 63.9 0102 SALARIES & WAGES -NON MGMT 1,793,171 2,096,867 303,696- 16.9- 14,345,368 14,220,355 125,013 .9 21,518,263 66.1 0103 SALARIES & WAGES -COMP ABS 25,000 3,907 21,093 84.4 200,000 219,878 19,878- 9.9- 300,000 73.3 0105 OVERTIME 69,257 84,664 15,407- 22.2- 554,056 684,076 130,020- 23.5- 831,292 82.3 0106 STANDBY PAID 18,872 26,279 7,407- 39.2 - 150,976 157,390 6,414- 4.2- 226,498 69.5 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 459,312- 0 459,312 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 199,669 50,308 20.1 1,999,816 1,724,075 275,741 13.8 2,999,812 57.5 0151 OVERTIME 11,399 7,205 4,194 36.8 91,192 28,613 62,579 68.6 136,846 20.9 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 55,328- 0 55,328 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,709,378 463,995- 20.7- 17,963,064 18,122,732 159,668- .9- 26,945,204 67.3 0201 WORKERS' COMPENSATION INS 42,616 51,076 8,460- 19.9- 340,928 344,168 3,240- 1.0- 511,698 67.3 0202 STATE UNEMPLOYMENT INSUR 0 8,062 8,062- .0 15,000 21,030 6,030- 40.2- 30,000 70.1 0203 FEDERAL MEDICARE TAX 30,780 38,511 7,731- 25.1- 246,240 252,358 6,118- 2.5- 369,666 68.3 0204 MEDICAL & HEALTH INSUR 800,833 757,780 43,053 5.4 6,406,664 6,084,510 322,154 5.0 9,610,325 63.3 0205 RETIREMENT CONTRIBUTION 1,272,705 1,285,776 13,071- 1.0- 10,181,640 9,377,753 803,887 7.9 15,272,771 61.4 0206 DEFERRED COMP. CONTRIB 128,537 160,619 32,082- 25.0- 1,028,296 1,004,602 23,694 2.3 1,542,799 65.1 0207 DENTAL INSURANCE 76,033 76,224 191- .3- 608,264 598,495 9,769 1.6 912,678 65.6 0208 LONG -TERM DISABILITY INS 6,588 6,189 399 6.1 52,704 48,468 4,236 8.0 79,321 61.1 0209 LIFE INSURANCE 14,813 14,006 807 5.4 118,504 113,763 4,741 4.0 178,093 63.9 0211 ACCRUED COMPENSATED ABS 0 5,783- 5,783 .0 0 14,542- 14,542 .0 360,000 4.0 �� 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 802,656- 0 802,656 -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 2,392,460 119,887- 5.3- 21,962,584 21,597,605 364,979 1.7 31,430,351 68.7 TOTAL SALARY AND BENEFITS 4,517,956 5,101,838 583,882- 12.9- 39,925,648 39,720,337 205,311 .5 58,375,555 68.0 PREPARED 3/11/13, 11:14:38 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------ -------- ------- --------- - - -- -- CURRENT ASSETS CASH 452,389.93 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 39,500,000.00 ACCOUNTS RECEIVABLE 1,414,817.00 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 26,463.27 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 631,036.39 AVAD - ALHAMBRA VLY AR 1,662,600.57 DUE FROM R/E 50,510,860.12 DUE FROM S/I .00 DUE FROM DEBT FUND 11,581,149.10 TOTAL CURRENT ASSETS 104,793,400.38 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 14,877,950.34 TOTAL NET PROPERTY, PLANT & EQUIPMENT 14,877,950.34 TOTAL ASSETS 119,671,350.72 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 85,148,550.97 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 277,862.67 - ACCOUNTS PAYABLE 176,692.01 - SALES TAX PAYABLE .00 PREPARED 3/11/13, 11:14:38 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------- --- -- --- ----- ---------- - - -- -- REFUNDABLE CONST BONDS 109,744.49 - UNEARNED INTEREST 3,546.63 - PROJECT RETENTION PAYABLE 216,131.92 - TOTAL LIABILITIES 85,962,055.95- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,237,409.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 6,471,885.58 - TOTAL FUND EQUITY 33,709,294.77 - -- ---- -- -- - - -- TOTAL LIABILITIES AND FUND EQUITY 119,671,350.72 - -------------- -------------- 2y PREPARED 3/08/13, 11:33:34 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 667 667 .0 2,215,000 2,292,883 77,883 3.5 4,430,000 51.8 SEWER SERVICE CHARGES 0 667 667 .0 2,215,000 2,292,883 77,883 3.5 4,430,000 51.8 1500 MAIN LINES INSPECTION 16,666 0 16,666- 100.0- 133,328 90,784 42,544- 31.9- 200,000 45.4 1600 PLAN REVIEW 7,083 3,094 3,989- 56.3- 56,664 23,082 33,582- 59.3 - 85,000 27.2 1900 OVERTIME INSPECTION 2,333 0 2,333- 100.0- 18,664 4,707 13,957- 74.8- 28,000 16.8 2100 TV REINSPECTION 83 0 83- 100.0- 664 0 664- 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 368,083 435,313 67,230 18.3 2,944,664 2,494,944 449,720- 15.3- 4,417,000 56.5 4100 REBATES TO DISTRICT 83 0 83- 100.0- 664 1,137 473 71.2 1,000 113.7 4200 PUMP ZONE FEES 53,083 47,749 5,334- 10.0- 424,664 273,794 150,870- 35.5- 637,000 43.0 4400 CAPACITY USE CHARGE 15,833 0 15,833- 100.0- 126,664 111,450 15,214- 12.0- 190,000 58.7 4501 INTEREST INCOME 29,166 17,489 11,677- 40.0- 233,328 197,612 35,716- 15.3- 350,000 56.5 4600 TAX REVENUE 0 253,004- 253,004- .0 1,100,000 943,478 156,522- 14.2- 7,534,000 12.5 4700 OTHER AGENCY REIMB -MISC 0 46,974- 46,974- .0 0 0 0 .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- 13,328 0 13,328- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 8,595- 8,595- .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 59,761- 59,761- .0 0 38,016 38,016 .0 0 .0-� OTHER REVENUES 494,079 135,311 358,768- 72.6- 5,072,964 4,179,004 893,960- 17.6- 17,357,000 24. FUND TOTALS 494,079 135,978 358,101- 72.5- 7,287,964 6,471,887 816,077- 11.2- 21,787,000 29.7 PREPARED 3/08/13, 11:37:17 CAPITAL IMPROVEMENT BUDGET PACE 1 PA(XRAM /GM1851,4 67% OF FISCAL YEAR ELAPSED AOOOUNfING PERIOD 8/2013 CENTRAL CONTRA COSTA. SANITARY DISTRICT PERIOD ENDING: 2/28/2013 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDM PCT EXPENDED REMAINING PRW ALLOCATED PROJECT EXPIINIDID EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTT) THIS FY YEAR YTD 142UH BUDGET 7283 FIRE PROT SYS IMPRVMT 7284 TP HAZARD ID/RFMEDIATION 7301 TREATMENT PLANT PLANNING SUB -TOTAL : ONE -TIME RENCNATICN 7241 WET WEATHER BYPASS IMPS 7272 ELECTRIC BLCkM RENOV 7285 PRIMARY TREATMENT RFNOV 7289 ROB SEISMIC UPGRADE 7290 OUTFALL II4pISTS -PH 6 7291 PUMP /BIAWER SEISMIC UFCRD 7292 SWTTCi]MAR REEURBISHMT -P2 7294 SEC PROCESS IMPS 7295 AUX BOILER BURNER UPGRADE 7296 SEISMIC UPGRADES FOR SC$ 7297 WET /DRY SCRUBBER RFPL04r 7302 PE PUMP RFFURB, PH 2 SUB -TOTAL : RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 7265 TP EQUIPMENT REPLACEMENT 7268 TP FACILITIES RFNCN 7269 TP ASSET MAITT 7298 PIPING RFNUMION, PH7 SUB -TOTAL : OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 7287 TP MASTER PIAN UPDATE SUB -10TAL : SUBSTANTIALLY COMPLETE 7255 PRIMARY STRUCTURE DEMO 7276 PIPING RENOVATIONS, PH 5 318,000 125,000 866,000 1,309,000 3,320,000 474,000 1,060,000 190,000 3,535,000 347,000 300,000 50,000 120,000 150,000 25,000 25,000 9,596,000 600,000 950,000 250,000 1,184,000 1,067,000 4,051,000 700,000 365,000 1,065,000 1,580,000 2,902,000 55,000 894,000 1,662,000 2,611,000 3,213,000 2,004,000 10,051,000 1,259,000 2,000,000 4,455,000 2,444,800 1,402,000 185,000 179,000 6,508,000 900,000 34,600,800 589,000 1,257,000 180,000 1,184,000 725,000 3,935,000 557,000 554,000 1,111,000 1,274,000 2,606,000 74,819 24 5,000 117,821 94 70,000 548,873 63 230,000 741,513 57 305,000 3,273,823 99 10,000 422,329 89 100,000 1,045,122 99 1,000,000 120,118 63 1,000 3,363,823 95 815,000 265,831 77 2,805,000 101,473 34 90,000 46,331 93 5,000 130,174 109 5,000 127,634 85 1,000 854 3 1,000 16,843 67 100,000 8,914,355 93 4,933,000 540,670 90 5,000 761,268 80 100,000 219,841 88 12,000 653,997 55 45,000 269,083 25 700,000 2,444,859 60 862,000 704,140 101 10,000 367,031 101 95,000 1,071,171 101 105,000 1,529,734 97 5,000 2,484,924 86 300,000 46,837 937 4,591 7 510,261 222 561,689 184 5,353 54 0 0 712,893 71 0 0 2,586,075 317 7,384 0 0 0 13,034 261 79,698 594 0 0 0 0 6,575 7 3,411,012 69 13,285 266 25,606 26 28,537 238 29,452 65 206,791 30 303,671 35 61,081 611 115,293 121 176,374 168 593,426 869 1,382 1 SUB -TOTAL : 4,482,000 3,880,000 4,014,658 90 305,000 594,808 195 4,485 243,181 0 7,179 75,327 317,127 79,812 567,487 166 46,177 0 51,671 146,693 14,878 0 69,882 112,243 171,177 2,863 81,169 0 198,527 13,034 3,669 11,888 10,174- 0 0 22,366 24,146 0 8,157 286,887 681,645 13,285 59,330 0 188,732 2,007 30,159 10,884 530,003 39,471 797,917 65,647 1,606,141 2,185 4,140- 19,147 2,031- 21,332 6,171- 0 50,266 0 417,076 0 467,342 PREPARED 3/08/13, 11:37:17 PROGRAM /Gt-n85L4 CENTRAL 0ON'RA COSTA SANITARY DISTRICT CAPITAL II11PROVEME T BUDGET 67% OF FISCAL YEAR ELAPSED PERK ENDING: 2/28/2013 PAGE 2 Acccu TING PERIOD 8/2013 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REWLINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PID THIS FY YEAR YTD 142M BUDGET OCMPLETED PROJECTS 7288 PIPING RENOV PH 6 2,267,250 2,186,000 2,267,259 100 0 293,803 0 0 9- SUB -TOTAL : 2,267,250 2,186,000 2,267,259 100 0 293,803 0 0 9- UNALLOCATED AUTfMZATICNS 5,454,750 0 PROGRAM CCNTIIN.-ENCY 415,000 0 Treatment Plant 28,640,000 48,323,800 19,453,815 68 6,510,000 5,341,357 82 453,678 9,186,185 PREPARED 3/08/13, 11:37:17 CAPITAL U44CVEMENT BUDGET PAGE 3 PROGRAM /G31185L4 67% OF FISCAL YEAR ELAPSED ACXJOUNTING PERK 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ELIDING: 2/28/2013 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXFENIE;D REKkINING PRQ7 ALLOCATED PROJECT EXPENDED EKP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET .Ui.[i vk 5948 SEWER TV INSPECTION, PH2 1,200,000 9,000,000 977,259 81 1,000,000 176,737 18 1,610 222,741 5955 SUSPENDED PIPE SUPPC[T 190,000 129,500 129,119 68 100,000 59,979 60 2,385 60,881 5973 NO ORINDA SEWER FEN PH 4 2,589,000 2,830,000 2,346,411 91 1,806,000 1,349,334 75 387,529 242,589 5976 DIABLO RENCV/ATICN3 PH2 500,000 2,365,000 484,024 97 300,000 408,357 136 63,968 15,976 5982 PIPE BURST BIRUM 828,000 520,000 323,876 39 100,000 201 0 201 504,124 5991 P.H. SEWER RENOV PH 2 400,000 2,383,300 133,017 33 200,000 0 0 0 266,983 5993 EC IN ASSESSbEW 100,000 74,000 63,197 63 14,000 1,766 13 0 36,803 5999 CIPP BLANKET CONTRAST 92,200 236,000 18,482 20 10,000 15,247 153 2,963 73,718 8401 WC SEWER REL%N PH9 3,088,000 3,078,000 2,270,752 74 1,800,000 1,701,402 95 38,634 817,248 8404 LA AYEmE SEWER RENCV PH8 450,000 1,991,000 629,689 140 1,800,000 321,701 18 53,919 179,689- 8405 2013 CIPP PROJECT 260,000 2,160,000 294,096 113 2,000,000 154,694 8 22,501 34,096- 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 2,064,000 267,246 76 264,000 259,709 98 46,317 82,754 8413 WCK SEWER REN., PH 10 229,000 2,029,000 137,390 60 229,000 137,390 60 28,982 91,610 8415 MART= 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 8,099,552 76 9,833,000 4,611,511 47 649,009 2,526,648 REGL /C7MP/UR 4T /PING /SAFE 5962 MANHOLE REMIT LVL MUTTTOR 150,000 510,000 84,134 56 100,000 8,409 8 2,504 65,866 5965 COLLECTION SYSTM PIR01I G 1,250,000 1,253,000 1,168,352 94 170,000 80,406 47 7,761 81,648 SUB -TC AL 1,400,000 1,763,000 1,252,486 90 270,000 88,815 33 10,265 147,514 EXPANSION 5773 SMITH ROAD CAD 121,000 0 10,740 9 0 10,740 0 699 110,260 5937 ALEA1BRA VALLEY ASSMP AST 200,000 130,000 127,682 64 3,000 2,159 72 0 72,318 5967 A -LINE EASEMENT ACQUIS P2 1,447,000 1,573,000 1,356,786 94 9,000 18,935 210 0 90,214 6513 ST. MARY'S ROAD CAD 375,000 0 269,030 72 0 269,030 0 2,136 105,970 8412 PH GRAYSON CREEK TRUNK SW 500,000 3,100,000 168,810 34 500,000 160,922 32 3,609 331,190 8416 2012 -13 DEVELPMJP SEWERFG 711,000 10,000 501,058 71 1,000 501,058 106 61,579 209,942 8418 COL.SYS. MODELING UPGRADE 100,000 100,000 0 0 100,000 0 0 0 100,000 SUB,-TOTAL : 3,454,000 4,913,000 2,434,106 71 613,000 962,844 157 68,023 1,019,894 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 565,000 820,000 547,824 97 75,000 77,029 103 10,858 17,176 5995 SR AND MTZ BYPASS PUMPS 55,000 300,000 44,272 81 200,000 0 0 0 10,728 6003 SR PUMPING STATION UPGRAD 402,000 580,000 69,595 17 250,000 17,008 7 1,662 332,405 8403 BUC}VN AIR PUMP ST REM 50,000 850,000 83 0 400,000 83 0 0 49,917 8406 PLW STATION SAFETY IMPS 60,000 600,000 0 0 60,000 0 0 0 60,000 8407 KNRTINEZ BYPASS PUMP 200,000 280,000 80,215 40 5,000 77,759 555 62,643 119,785 8409 PS SCADA O&M MANUAL 20,000 50,000 9,984 50 25,000 9,984 40 1,248 10,016 8414 MDR PCMPG ST.CHOPPER PUMP 100,000 400,000 16,327 16 50,000 16,327 33 0 83,673 PREPARED 3/08/13, 11:37:17 CAPITAL II-1PROJEM2NT BUDGET PAGE 4 PROGRAM /GM1851A 67% OF FISCAL YEAR ELAPSED ACOOUNTING PERK 8/2013 CENTRAL CONTRA COSTA SANTTARY DISTRICT PERK ENDING: 2/28/2013 TYPE CS Collection Systan TOM TOTAL PROTECT PCT EXPENOW PCT EXPENDED REWLINIM PST ALTO ATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY YEAR YTD MTNTH BUDGET SUB -TOTAL : 1,452,000 3,880,000 768,300 53 1,065,000 198,190 19 76,411 683,700 OTHER PROTECTS 8417 SURVEY MONWENT INSTALL 50,000 0 20,825 42 0 20,825 0 20,697 29,175 SUB -TOM : 50,000 0 20,825 42 0 20,825 0 20,697 29,175 SUBSTANTIALLY METE 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 324,727 81 1,000 92,964 296 33,792 75,273 6476 SUNNYBROOC ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB -TOTAL : 558,900 296,000 463,933 83 1,000 92,964 296 33,792 94,967 COMPLETED PROJECTS 5989 S ORINDA SEWER PEN PH5 2,904,199 2,167,800 2,904,206 100 0 10,635 0 0 7- 5992 W CREEK SEWER REM, PH 8 2,104,896 2,030,000 2,104,898 100 0 1,003 0 0 2- SUB -TOTAL : 5,009,095 4,197,800 5,009,104 100 0 11,638 0 0 9- UNALLOCATED AUTHORIZATIONS 4,056,055 0 PROGRAM CONTINGENCY 350,550 0 Collection SYStan 26,956,800 47,119,600 18,048,306 67 11,782,000 5,986,787 51 858,197 8,908,494 a PREPARED 3/08/13, 11:37:17 CAPITAL IIAPROVE[ENl BUDGET PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 TYPE GI General Iiproverents TOTAL TOTAL PROJECT PCT PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE FM THIS F•Y VEEIICIES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 170,449 SUB -TOTAL : 956,654 956,654 170,449 MST INFO SYSTEMS PAGE 5 ACCOUNTING PERIOD 8/2013 •v�• • �r. 18 956,654 170,449 18 36,888 786,205 18 956,654 170,449 18 36,888 786,205 8195 INFO TECHNOLOGY DEVELAPMT 5,565,000 5,671,000 5,320,250 96 1,095,000 286,446 26 44,051 244,750 8227 GDI TREATMENT PLANT 500,000 923,100 221,363 44 200,000 415 0 0 278,637 8232 GDI /SMW REPLACEMENT 200,000 950,000 134,563 67 345,000 46,867 14 4,084 65,437 SUB -TOTAL 6,265,000 7,544,100 5,676,176 91 1,640,000 333,728 20 48,135 588,824 PROJECTS 8207 GENERAL SECURITY AOCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KEEWIT PARCEL DEVEIAFMENT 300,000 300,000 143,496 48 60,000 7,334 12 7,334 156,504 8217 CAP IMP PLAN & BUDGET 753,000 1,118,000 689,303 92 90,000 47,665 53 7,599 63,697 8219 HOB IMPRORMENTS 795,000 1,144,000 780,312 98 11,000 151,436 377 0 14,688 8221 POD II4PR<NIIENIS PROGRAM 497,000 319,000 150,310 30 75,000 21,066 28 98 346,690 8223 DISTRICT PROP SAFETY IMP 219,000 124,000 86,371 39 80,000 72,991 91 51080 132,629 8224 DIST RENTAL PROPERTY IMP 353,500 98,000 324,322 92 30,000 283,882 946 61,869 29,178 8225 IMHOFF TRIANGLE DEVLR4 NT 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC IMPR VEM NTS BOB 5,716,000 6,013,000 1,332,756 23 3,800,000 547,354 14 130,603 4,383,244 8228 DISTRICT EASEMENT ACJQUIS 790,000 432,500 667,812 85 100,000 260,075 260 4,687 122,188 8229 MARTIbW EASEMENT AOQUIS 130,000 216,000 113,235 87 31,000 0 0 0 16,765 8230 CAPITAL LEGAL SERVICES 210,000 560,000 68,876 33 70,000 7,268 10 580 141,124 8231 SEISMIC IMPS- RENTAL PROP 371,000 640,000 375,155 101 250,000 308,806 124 7,048 4,155- 8233 CSOD FACILITY INPR9/EENT 100,000 384,000 78,716 79 30,000 78,716 262 10,288 21,284 8234 HOB IMPROVEMENTS 181,000 685,000 64,769 36 60,000 64,769 108 10,988 116,231 9999 CAPITAL PROJECT CLEARING 0 10,000 415,134 0 1,000 415,131 513 3,000- 415,134 - SUB -TOTAL : 10,538,500 12,200,500 5,381,728 51 4,713,000 2,266,493 48 243,174 5,156,772 COMPLETED PROJECTS 8512 2011 -12 EQUIP & VEHICLES 234,874 234,874 234,874 100 0 26,215 0 0 0 SUB - TOTAL : 234,874 234,874 234,874 100 0 26,215 0 0 0 UNALLOCATED AUTHORIZATIONS 2,635,902 0 PROGRAM CONTINGENCY 426,000 0 General Inprovarents 21,056,930 20,936,128 11,463,227 54 7,309,654 2,796,885 38 328,197 9,593,703 PREPARED 3/08/13, 11:37:17 CAPITAL IIER9VIE[ENT BUDGET PAGE 6 PROGRAM /C1,Il851,4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA OOSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2013 TYPE RW Recycled Water TOM TOM PROJECT PCT EXPENDED PCT MINDED RFSg MIw. PROJ ALLOCATED PROJECT EXPESIDID EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD mam BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,459,500 1,401,000 1,321,539 91 105,000 236,477 225 28,708 137,961 7261 RW CATHODIC PROTECTION 20,000 38,000 10,084 50 5,000 0 0 0 9,916 7279 ODD NAVAL WEAPONS REW 280,000 250,000 251,517 90 5,000 1,241 25 0 28,483 7299 CONCORD LANDSCAPE PROJECT 540,000 4,100,000 628,478 116 3,300,000 343,292 10 35,499 88,478- 7300 REFINERY RECYCLED WATER 150,000 480,000 23,277 16 100,000 17,204 17 6,172 126,723 7303 RW LINE CCNOO/ kLTBY RPR 163,000 110,000 178,201 109 100,000 154,735 155 1,750 15,201 - SUB -TOTAL : 2,612,500 6,379,000 2,413,096 92 3,615,000 752,949 21 72,129 199,404 U aUC ATED AiTTFMZATICNS 3,573,500 PROGRAM CONTINGENCY 208,500 Recycled Water 6,394,500 6,379,000 2,413,096 38 3,615,000 752,949 GRAND TOTAL 83,048,230 122,758,528 51,378,444 0 29,216,654 14,877,978 0 0 21 72,129 3,981,404 0 1,712,201 31,669,786 3/ CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS FEBRUARY, 2013 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2013 was 0.280 %. (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 0.2849 %. (5) The market value of the portfolio on February 28, 2013 was $39,556,199. 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. 0-� 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) 35,500,000 37,000,000 (1,500,000) 35,500,000 35,561,814 89.87% 7,866.85 46,752.24 54,619.09 892A Toyota Motor Corp Comm Pa 08130/12 02/26/13 26 0.310 2,500,000 (2,500,000) 0 0 0.00% 539.02 3,342.00 3,881.02 892B Union Bank of Cal NCD 08/30/12 02/26/13 26 0.330 2,500,000 (2,500,000) 0 0 0.00% 572.91 3,552.09 4,125.00 893 UBS Comm Pa 12/21/12 06/21/13 140 0.285 3,994,237 4,000,000 4,000,000 3,994,385 10.13% 886.67 1,330.00 2,216.67 (4) 39,494,237 46,000,000 (6,500,000) 39,500,000 39,556,199 100.00% 9,865.45 54,976.33 64,841.78 (3) (5) (6) (143.64) 25,139.13 24,995.49 9,721.81 80.115.46 89.837.27 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2013 was 0.280 %. (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 0.2849 %. (5) The market value of the portfolio on February 28, 2013 was $39,556,199. 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. 0-� PREPARED 3/11/13, 11:14:38 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE --------------------------------------------------------------------------------------------------------- -- ------ -- ---- ----- -- - - - --- CURRENT ASSETS CASH 4,260.18 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 1,784.44 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 5,100,847.21 ---- ---- -- - - -- -------------- LIABILITIES DUE TO R/E 5,000.00 - DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 25,000.00 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 33 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,030,000.00- 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- .00 614,667.59 858,181.38- TOTAL FUND EQUITY 4,070,847.21- --- ----- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 5,100,847.21 - -------------- -------------- PREPARED 03/11/13, 10:48:04 PROGRAM SELFRE'V ACC)OfNT DESCRIPTI(N 4501 MEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FM A 4501 INNTERFST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FOND B 4501 INTEREST 7301 SUBROGATICN RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HFU * SUB -FOND C CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE REVENUE REPORT PERK ENDING: 2/28/201 3 ---- MNTH -TO -DATE BUDGET Actual 333 171 0 0 0 0 333 171 800 412 0 0 0 0 800 412 408 202 0 0 0 0 2,625 0 3,033 202 4,166 785 Variance % 162- 48.65- 0 .00 0 .00 162- 48.65- 388- 48.50- 0 .00 0 .00 388- 48.50- 206- 50.49- 0 .00 0 .00 2,625- 100.00- 2,831- 93.34- 3,381- 81.16- - -- YEAR-TO -DATE Budget Actual 2,664 1,787 0 0 0 0 2,664 1,787 6,400 4,289 0 0 0 0 6,400 4,289 3,264 2,105 0 0 850,000 850,000 21,000 0 874,264 852,105 883,328 858,181 PAGE 1 AC=WrING PERK 09/2013 Variance % 877- 32.92- 0 .00 0 .00 877- 32.92- 2,111- 32.98 - 0 .00 0 .00 2,111 - 32.98- 1,159- 35.51- 0 .00 0 .00 21,000- 100.00- 22,159- 2.53- 25,147- 2.85- 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 44.68 .00 .00 44.68 44.68 .00 .00 44.68 42.96 .00 100.00 .00 96.13 95.35 3Y PREPARED 03/11/13, 10:48:00 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LCESES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 IASSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB-R1 ND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING SVS 1426 CCAIMi ADJUSB49NT * SUB -F= C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF _INSURA= EXPENSE REPORT ACCOUNTING PERK 09/2013 PERK ENDING: 2/28/2013 ---- MONTH-70--DATE - -- - -- YEAR-TO-DATE - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 20,833 26,645 5,812- 27.90- 166,664 43,934 122,730 73.64 250,000 17.57 1,250 0 1,250 100.00 10,000 3,642 6,358 63.58 15,000 24.28 3,333 0 3,333 100.00 26,664 611 26,053 97.71 40,000 1.53 25,416 26,645 1,229- 4.84- 203,328 48,187 155,141 76.30 305,000 15.80 0 0 0 .00 0 0 0 .00 0 .00 19,583 6,138 13,445 68.66 156,664 128,670 27,994 17.87 235,000 54.75 5,000 0 5,000 100.00 40,000 0 40,000 100.00 60,000 .00 24,583 6,138 18,445 75.03 196,664 128,670 67,994 34.57 295,000 43.62 0 0 0 .00 0 0 0 .00 0 .00 0 1,708 1,708- .00 5,000 9,065 4,065- 81.30- 10,000 90.65 416 0 416 100.00 3,328 0 3,328 100.00 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 3,328 5,000 1,672- 50.24- 5,000 100.00 125 0 125 100.00 1,000 0 1,000 100.00 1,500 .00 957 1,708 751- 78.47- 488,156 437,810 50,346 10.31 497,000 88.09 50,956 34,491 16,465 32.31 888,148 614,668 273,480 30.79 1,097,000 56.03 3s CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS FEBRUARY, 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 3,806,617 100.00% 816.22 7,566.18 8,382.40 (3) 3,800,000 3,800,000 0 3,800,000 3,806,617 100.00% 816.22 7,566.18 8,382.40 (2) (14.14) (69.88) (84.02) 802.08 7,496.30 8,298.38 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2013 was 0.280 %. (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 0.280 %. (4) The market value of the portfolio on February, 2013 was $3,806,617. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 3/11/13, 11:14:38 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 8/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2013 ------------------7----------------------------------------------------------------------------------------------------------------- 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 277,862.67 DUE FROM S/I .00 ---- ---- - - - - -- TOTAL ASSETS 60,396,242.75 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 187,119.25 - DUE TO S/C 11,581,149.10 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 866,827.15 - BONDS PAYABLE 43,595,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 56,230,095.50- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,183,718.75 REVENUE SUMMARY 5,349,866.00 - TOTAL FUND EQUITY 4,166,147.25 - -------- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 60,396,242.75 - -------------- -------------- PREPARED 03/11/13, 10:47:57 PRCYAI DEBIREV ACCOLM DESCRIPTION 2300 SEkM SVC CHRG- COUNTY 4550 1998 BOND INTEREST ZPNY_b1E 4551 2002 BUM DITTERFSFST INOW 4552 REM B20 LOAN INT MOCME 4553 2009 BOND DITEREST MCUE 4600 TAX REVENUE * REVENUE CENTRAL CORTRA COSTA SANITARY DISTRICT DEBT SERVICE E= REVENUE REPORT PERIOD ENDDIG: 2/28/20 13 PAGE 1 ACCOUNTING PERK 09/2013 - -- M 1TH- TO-DATE - - - - - -- - - -- YEAR -T( -DATE - - - - -- ANNUAL BUDC£T Actual Variance $ B xlget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 108,815 0 108,815- 100.00- 217,630 .00 0 0 0 .00 5,349,866 5,349,866 0 .00 5,349,866 100.00 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 03/11/13, 10:47:24 PROGRAM DEBTEXP ACCOUNT DESCRIPTICN 1250 1998 BOND INTEREST EXP 1251 2002 ECNID INTEREST EXP 1252 RECYC H2O IWEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL O NPRA COSTA SANITARY DISTRICT' DEBT SERVICE FUND EXPENSE REPO[U PERIOD ENDING: 2/28/20 13 PACE 1 ACJ00LWING, PERIOD 09/2013 - - - -- MWM -TO- DATE - - - - - -- - - -- YEAR- TO-DATE - -- ANNUAL BUDGET Actual Variance 8 Budget Actual Variance % B= 8 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 26,708 26,708 0 .00 26,708 26,708 0 .00 26,708 100.00 868,823 849,378 19,445 2.24 1,176,456 1,157,011 19,445 1.65 1,775,376 65.17 895,531 876,086 19,445 2.17 1,203,164 - - - -- 1,183,719 - - - - - -- ---- 19,445 - - ---- 1.62 — 1,802,084 65.69 -- - -- 895,531 - - - - - -- 876,086 - - --- -- - 19,445 - - - - -- 2.17 - 1,203,164 1,183,719 19,445 1.62 1,802,084 65.69 r67�