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04.c. Approve March 2013 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT April 12, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO 11 FROM: JAMIE KINGf SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending March, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 37,431,626 38,170,336 (738,710) Labor charges are higher due to the unbudgeted increase in wages. The variance includes negotiated retro payments for general employees for eight months. Chemicals 1,185,723 988,660 197,063 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 2,719,737 3,434,734 (714,997) Higher than budget due to high PG &E Will as a result of down time for cogen. The budget for the current fiscal year was completed before the cogen incident in March. Electrical expense has eased as cogen has started operating again. Repairs & Maintenance 2,733,547 2,155,514 578,033 Moved $234K of cogen expense to Self- Insurance fund. Budgeted repairs on furnace expected to occur before the fiscal year end. Outside Services 2,494,387 1,575,648 918,739 Moved $269K of cogen expense to Self- Insurance fund. Additional variance from 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 expense for Accountemps for Environmental Services division audit. Materials & Supplies 1,469,597 1,358,879 110,718 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 1,467,482 1,204,854 262,628 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 April 12, 2013 TO: THE BOARD OF DIRECT RS VIA: THEA VASSALLO c 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 March, 2013: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 3,312,747 2,850,063 (462,684) Actual number of new connections is lower than budgeted so far this fiscal year. Pump Zone Fees 477,747 321,514 (156,233) Actual number of new connections is lower than budgeted so far this fiscal year. FINANCIAL STATEMENT SUMMARY March, 2013 O & M Revenue Mar -13 Actual Budget Variance O & M Expenses 4,420 5,341 921 17.2% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 32,193 30,195 1,998 6.6% YEAR -TO -DATE Actual Budget Variance- 50,996 51,601 605 1.2% Variance 0 32 197 0 578 0 0 919 111 Total Labor Charges (739) Chemicals 0 Utilities (715) Repairs & Maintenance 0 Hauling & Disposal (21) Professional & Legal (20) Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 605 go 'S W Sewer Construction YEAR -TO -DATE Revenue 6,887 Expense 17,387 Over /Under 1�0 500 MIN ;,.�.."'.x ci � a m z 2111 E4,.� TEMPORARY INVESTMENTS: Held in District LAIF Account and Commercial Papers; LAIF yield as of March, 2013 was 0.285 %. ffil PREPARED 4/10/13, 8:00:11 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT - AS OF 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE --------------------------------------------------------------------------------------------------------- ------- --- ---------- ------- CURRENT ASSETS CASH 17,114,719.91 522,263.10 PETTY CASH ACCUM DEPR - INTANGIBLE 2,900.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 166,969.76 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 928.25 ACCOUNTS RECEIVABLE -COBRA 1,109.33 A /R -SSC DIRECT BILL 15,463.34 COMPUTER PURCHASE PROGRAM 10,944.10 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 841,615.41 PREPAID RETIREMENT 5,614,915.35 SUPPLIES & MATERIAL INV 2,013,397.96 DUE FROM S/C 85,800,947.53 DUE FROM S/I 792,994.75 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 55,511,031.12- 96,145,029.92 597,683,091.96 -------- - - - - -- 693,828,121.88 -------- - - - - -- -------------- O PREPARED 4/10/13, 8:00:11 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------ --- ---------- --- -- - -- - -- DUE TO S/I 1,646,296.17 - DUE TO DEBT FUND 54,365,590.62 - ACCOUNTS PAYABLE 122,229.16 - SALES TAX PAYABLE .00 ACCRUED WAGES PAYABLE 825,157.18 - 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 1,259,153.65 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,814.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 37.00 LIFE INS .00 DELTA DENTAL .00 POST EMP. BENEFIT -OPEB 321,794.90 CAFETERIA PLAN PAYABLE 39,436.41 - PERMIT CLEARING 16.48 - WORKERS' COMP INS PAYABLE 41,436.64 - ACCRUED COMPENSATED ABS. 3,059,389.66 - REFUNDABLE DEPOSITS 81,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 157,776.46- 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 .00 150,090,616.86 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 8,706,412.61- 50,996,401.44 32,193,463.75- 116,897,513.93- 576,930,607.95- -------------- 693,828,121.88- -------------- -------------- PREPARED 4/10/13, 8:11:50 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 4,639 11,127- 70.6- 141,894 91,467 50,427- 35.5- 189,200 48.3 2300 SEWER SVC CHRG- COUNTY 0 20,639- 20,639- .0 27,598,800 29,108,770 1,509,970 5.5 55,197,600 52.7 2400 SEWER SVC CHRG- DIRECT 0 5,240 5,240 .0 841,000 932,965 91,965 10.9 841,000 110.9 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- 0 1,858 100.0- 16,722- 10,164- 6,558 39.2- 22,300- 45.6 SEWER SERVICE CHARGES 13,908 10,760- 24,668- 177.4- 28,564,972 30,123,038 1,558,066 5.5 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 35,775 18,775 110.4 153,000 220,948 67,948 44.4 204,000 108.3 1700 SEPTIC TANK DUMPING 5,416 7,152 1,736 32.1 48,744 61,300 12,556 25.8 65,000 94.3 1900 OVERTIME INSPECTION 1,000 1,136 136 13.6 91000 7,034 1,966- 21.8- 12,000 58.6 2000 SIDE SEWER INSPECTION 35,000 70,136 35,136 100.4 315,000 426,510 111,510 35.4 420,000 101.6 2700 SALES 166 600 434 261.4 1,494 3,265 1,771 118.5 2,000 163.3 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 78,500 89,445 10,945 13.9 145,000 61.7 3000 INDUSTRIAL PERMIT FEES 25,000 44,336 19,336 77.3 50,000 46,132 3,868- 7.7- 100,000 46.1 3200 NEW INDUSTRY PERMIT FEES 750 730 20- 2.7- 6,750 7,218 468 6.9 9,000 80.2 3301 POLLUTION PREVENTION 6,000 0 6,000- 100.0- 18,000 13,855 4,145- 23.0- 24,000 57.7 / 3500 LEASE RENTAL INCOME 58,000 27,141 30,859- 53.2- 563,000 648,577 85,577 15.2 689,000 94.1 CP O 3600 PRETREATMENT PROGRAM FINE 0 30,000 30,000 .0 0 35,000 35,000 .0 2,000 750.0 3801 RECYCLED WATER 59,166 12,656 46,510- 78.6- 236,664 204,064 32,600- 13.8- 355,000 57.5 4300 ANNEXATION CHARGES 1,500 3,064 1,564 104.3 13,500 23,476 9,976 73.9 18,000 130.4 4500 INTEREST INCOME 0 3 3 .0 0 5,083- 5,083- .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 0 345 345 .0 107,500 127,098 19,598 18.2 215,000 59.1 5600 HOUSE HAZARD WASTE REIMB 3,000 3,280 280 9.3 27,000 43,382 16,382 60.7 825,800 5.3 6000 MISCELLANEOUS INCOME 0 81,977 81,977 .0 0 117,955 117,955 .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- 1,494 248 1,246- 83.4- 2,000 12.4 OTHER REVENUES 214,164 318,331 104,167 48.6 1,629,646 2,070,424 440,778 27.0 3,230,800 64.1 FUND TOTALS 228,072 307,571 79,499 34.9 30,194,618 32,193,462 1,998,844 6.6 70,236,300 45.8 PREPARED 4/10/13, 8:00:14 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - -- -- MONTH -TO- DATE------- - - - - -- --- --- - - - - -- -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ---------------------------------------------------------------------------------------------------------- -------- --------- --- -- - - -- 0101 SALARIES & WAGES- MGMNT. 142,037 0102 SALARIES & WAGES -NON MGMT 1,793,171 0103 SALARIES & WAGES -COMP ABS 25,000 0105 OVERTIME 43,666 69,257 0106 STANDBY PAID 18,872 0110 SALARY VACANCY 174,207 57,414- SALARIES & WAGES 1,990,923 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 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 40,711 7,500 27,391 757,769 1,129,030 114,332 71,682 5,859 13,642 0 100,332- 0 2,067,584 312,993- 122,850 1,747,423 21,077 59, 141 16, 327 0 1,966,818 40,789 0 27,547 785,223 1,048,017 122,355 72,367 5,517 13,020 0 0 0 2,114,835 274,533- 312,993- 274,533- 3,745,514 3,807,120 5,027 3,473 3,833 2,961 4,636 2,549 13,496 8,983 17,166 18,910 40,416 64,992 4,833 703 43,666 36,339 25,666 13,900 131,747 134,844 80,497 51,851 174,207 163,851 39,583 33,973 7,477 1,796 23,740 28,651 UTILITIES 325,504 280,122 19,187 13.5 1,278,333 1,211,197 67,136 5.3 1,704,493 71.1 45,748 2.6 16,138,539 15,967,778 170,761 1.1 21,518,263 74.2 3,923 15.7 225,000 240,956 15,956- 7.1- 300,000 80.3 10,116 14.6 623,313 743,216 119,903- 19.2- 831,292 89.4 2,545 13.5 169,848 173,717 3,869- 2.3- 226,498 76.7 57,414 -100.0 516,726- 0 516,726 -100.0 689,000- .0 24,105 1.2 17,918,307 18,336,864 418,557- 2.3- 23,891,546 76.8 78- .2- 366,399 374,111 7,712- 2 . 1 - 488,734 76.5 7,500 100.0 22,500 21,030 1,470 6.5 30,000 70.1 156- .6- 246,519 255,345 8,826- 3.6- 328,905 77.6 27,454- 3.6- 6,819,921 6,580,799 239,122 3.5 9,093,475 72.4 81,013 7.2 10,161,.270 9,526,402 634,868 6.2 13,548,600 70.3 8,023- 7.0- 1,028,988 1,033,295 4,307- .4- 1,372,232 75.3 685- 1.0- 645,138 640,519 4,619 .7 860,371 74.4 342 5.8 52,731 48,430 4,301 8.2 70,489 68.7 622 4.6 122,778 119,056 3,722 3.0 163,942 72.6 0 .0 0 14,542- 14,542 .0 360,000 4.0 100,332 -100.0 902,988- 0 902,988 -100.0 1,204,000- .0 O 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 47,251- 2.3- 22,330,256 22,351,445 21,189- 1- 28,879,748 77.4 38,460- 12.3 2,816,937- 2,517,973- 298,964- 10.6 3,756,000- 67.0 38,460- 12.3 2,816,937- 2,517,973- 298,964- 10.6 3,756,000- 67.0 61,606- 1.6- 37,431,626 38,170,336 738,710- 2.0- 49,015,294 77.9 1,554 30.9 45,243 40,719 4,524 10.0 60,325 67.5 872 22.7 34,497 13,183 21,314 61.8 46,000 28.7 2,087 45.0 41,724 35,448 6,276 15.0 55,635 63.7 4,513 33.4 121,464 89,350 32,114 26.4 161,960 55.2 1,744- 10.2- 154,494 230,242 75,748- 49.0- 206,000 111.8 24,576- 60.8- 363,744 253,534 110,210 30.3 485,000 52.3 4,130 85.5 43,497 27,319 16,178 37.2 58,000 47.1 7,327 16.8 392,994 350,035 42,959 10.9 524,000 66.8 11,766 45.8 230,994 127,530 103,464 44.8 308,000 41.4 3,097- 2.4- 1,185,723 988,660 197,063 16.6 1,581,000 62.5 28,646 35.6 686,340 1,399,871 713,531- 104.0- 966,000 144.9 10,356 5.9 1,396,197 1,505,313 109,116- 7.8- 2,090,500 72.0 5,610 14.2 356,247 300,532 55,715 15.6 475,000 63.3 5,681 76.0 67,293 55,365 11,928 17.7 89,750 61.7 4,911- 20.7- 213,660 173,653 40,007 18.7 284,900 61.0 45,382 13.9 2,719,737 3,434,734 714,997- 26.3- 3,906,150 87.9 PREPARED 4/10/13, 8:00:14 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 3,539 6,148 63.5 87,183 52,855 34,328 39.4 116,250 45.5 0602 VEHIC /EQUIP REPAIR MAINT 7,500 6,313 1,187 15.8 67,500 77,595 10,095- 15.0- 90,000 86.2 0603 GENERAL REPAIRS & MAINT 78,745 38,585- 117,330 149.0 708,705 780,898 72,193- 10.2- 945,000 82.6 0604 OUTSIDE REPAIRS & MAINT. 164,667 132,337- 297,004 180.4 1,481,880 820,055 661,825 44.7 1,976,150 41.5 0605 COMPUTER REPAIRS & MAINT 39,698 69,991 30,293- 76.3- 358,282 402,732 44,450- 12.4- 477,411 84.4 0606 REAL PROPERTY REPAIRS 3,333 2,610 723 21.7 29,997 21,379 8,618 28.7 40,000 53.4 REPAIRS & MAINTENANCE 303,630 88,469- 392,099 129.1 2,733,547 2,155,514 578,033 21.1 3,644,811 59.1 0701 ASH REMOVAL 13,333 7,530 5,803 43.5 119,997 97,032 22,965 19.1 160,000 60.6 0702 SLUDGE REMOVAL 833 0 833 100.0 7,497 0 7,497 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 10,065 3,399- 51.0- 59,994 64,296 4,302- 7.2- 80,000 80.4 0704 JANITORIAL & REFUSE REMOV 20,713 21,627 914- 4.4- 186,417 206,052 19,635- 10.5- 248,600 82.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 22,500 23 22,477 99.9 30,000 .1 0706 HAZARDOUS WASTE DISPOSAL 40,932 8,824- 49,756 121.6 295,388 345,356 49,968- 16.9- 511,200 67.6 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 84,977 30,398 54,579 64.2 691,793 712,759 20,966- 3.0- 1,039,800 68.5 0801 PROFESSIONAL SERVICES 14,232 2,273 11,959 84.0 128,088 176,225 48,137- 37.6- 170,800 103.2 0802 LEGAL SERVICES -BOARD 5,166 5,835 669- 13.0- 46,494 39,806 6,688 14.4 62,000 64.2 0803 LEGAL SERVICES -STAFF 29,837 17,570 12,267 41.1 261,067 239,641 21,426 8.2 358,100 66.9 PROFESSIONAL & LEGAL SERV 49,235 25,678 23,557 47.8 435,649 455,672 20,023- 4.6- 590,900 77.1 0901 OUTSIDE SAFETY SERVICES 8,307 1,775- 10,082 121.4 62,913 43,195 19,718 31.3 84,200 51.3 0902 TECHNICAL SERVICES 228,147 174,775- 402,922 176.6 2,043,323 1,146,214 897,109 43.9 2,737,920 41.9 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 129,666 121,855 7,811 6.0 300,244 277,326 22,918 7.6 309,750 89.5 0905 REPROGRAPHIC SERVICES 1,557 0 1,557 100.0 14,013 2,167 11,846 84.5 18,700 11.6 0906 RECRUITMENT 8,166 10,460 2,294- 28.1- 73,494 106,746 33,252- 45.2- 98,000 108.9 OUTSIDE SERVICES 375,843 44,235- 420,078 111.8 2,494,387 1,575,648 918,739 36.8 3,248,970 48.5 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,533 25,837 8,304- 47.4- 157,797 123,260 34,537 21.9 210,460 58.6 1102 GASOLINE, OIL & FUEL 21,454 30,960 9,506- 44.3- 193,086 213,593 20,507- 10.6- 257,450 83.0 1103 OPERATING SUPPLIES 96,846 140,988 44,142- 45.6- 874,114 841,390 32,724 3.7 1,175,900 71.6 1104 OPERATING FUEL 3,166 0 3,166 100.0 28,494 12,896 15,598 54.7 38,000 33.9 1105 LABORATORY SUPPLIES 12,166 19,829 7,663- 63.0- 109,494 129,583 20,089- 18.3- 146,000 88.8 1106 SAFETY SUPPLIES 11,894 4,412 7,482 62.9 106,612 72,495 34,117 32.0 142,995 50.7 1108 INVENTORY OVER /SHORT 0 3,086- 3,086 .0 0 34,338- 34,338 .0 0 .0 MATERIALS & SUPPLIES 163,059 218,940 55,881- 34.3- 1,469,597 1,358,879 110,718 7.5 1,970,805 69.0 1201 RENTS & LEASES 17,335 13,271 4,064 23.4 158,515 119,296 39,219 24.7 213,150 56.0 1202 PUBLIC AGENCY FEES 21,672 34,965- 56,637 261.3 365,348 382,013 16,665- 4.6- 427,035 89.5 1203 PUBLIC INFORMATION 36,498 22,438 14,060 38.5 292,899 211,454 81,445 27.8 438,000 48.3 PREPARED 4/10/13, 8:00:14 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 5,208 3,519 1,689 32.4 32,872 6,785 26,087 79.4 44,550 15.2 1205 TECH TRAIN, CONF & MEETS 27,390 24,944 2,446 8.9 250,110 157,724 92,386 36.9 334,170 47.2 1206 CERTIFICATION & LICENSES 1,625 1,878 253- 15.6- 14,625 8,155 6,470 44.2 19,541 41.7 1207 CLAIMS 424 0 424 100.0 3,816 0 3,816 100.0 5,100 .0 1208 SUBSCRIPTION /PUBLICATION 3,236 8,655 5,419- 167.5- 25,624 14,483 11,141 43.5 33,948 42.7 1209 MILEAGE REIMBURSEMENTS 588 660 72- 12.2- 5,292 4,687 605 11.4 7,140 65.6 1210 PUBLIC NOTICES 486 0 486 100.0 4,374 3,391 983 22.5 5,850 58.0 1211 OUTSIDE ORGANIZATION FEES 22,219 919 21,300 95.9 210,971 241,580 30,609- 14.5- 278,000 86.9 1212 EMPLOYEE MEMBERSHIPS 3,086 4,054 968- 31.4- 28,774 24,361 4,413 15.3 39,145 62.2 1213 MISCELLANEOUS 2,993 1,520 1,473 49.2 26,937 15,822 11,115 41.3 36,030 43.9 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 47,325 1,787 45,538 96.2 65,115 2.7 OTHER EXPENSES 147,685 46,893 100,792 68.2 1,467,482 1,204,854 262,628 17.9 2,296,774 52.5 NET EXPENSES 5,340,690 4,420,274 920,416 17.2 51,601,005 50,996,406 604,599 1.2 68,306,464 74.7 TOTAL EXPENSE 5,340,690 4,420,274 920,416 17.2 51,601,005 50,996,406 604,599 1.2 68,306,464 74.7 9 PREPARED 4/10/13, 8:00:19 450,148 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) 4,051,332 4,204,123 PAGE 1 PROGRAM /GM278L 5,080- 1.3- RUNNING EXPENSE 3,588,955 FUND 290,847- ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 5,789 8,323 2,534- 43.8- 52,101 43,529 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -- ---------- -- YEAR -TO- DATE -------- - - - - -- ANNUAL 57,886 ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 369,774 337,632 32,142 8.7 3,327,966 3,365,414 37,448- 1.1- 4,437,393 75.8 EMPLOYEE BENEFITS 660,344 685,165 24,821- 3.8- 9,665,096 9,617,909 47,187 .5 11,991,592 80.2 CAPITALIZED ADM OVERHEAD 4,057- 1,402- 2,655- 65.4 36,513- 15,194- 21,319- 58.4 48,690- 31.2 DIRECTOR FEES & EXPENSES 13,496 8,983 4,513 33.4 121,464 89,350 32,114 26.4 161,960 55.2 UTILITIES 14,724 13,327 1,397 9.5 132,516 105,886 26,630 20.1 176,700 59.9 REPAIRS & MAINTENANCE 41,688 50,076 8,388- 20.1- 375,069 374,944 125 .0 500,300 74.9 PROFESSIONAL & LEGAL SERV 36,230 17,441 18,789 51.9 325,270 384,813 59,543- 18.3- 434,800 88.5 OUTSIDE SERVICES 224,946 183,943 41,003 18.2 1,058,164 842,720 215,444 20.4 1,353,550 62.3 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 18,747 20,667 1,920- 10.2- 171,140 81,049 90,091 52.6 238,725 34.0 OTHER EXPENSES 55,540 43,419 12,121 21.8 468,177 347,128 121,049 25.9 1,027,415 33.8 ADMINISTRATION 1,431,432 1,359,251 72,181 5.0 16,458,349 16,044,019 414,330 2.5 21,123,745 76.0 SALARIES & WAGES 450,148 455,243 5,095- 1.1- 4,051,332 4,204,123 EMPLOYEE BENEFITS 382,390 387,470 5,080- 1.3- 3,441,510 3,588,955 CAPITALIZED ADM OVERHEAD 290,847- 258,792- 32,055- 11.0 2,617,623- 2,356,580 - UTILITIES 5,789 8,323 2,534- 43.8- 52,101 43,529 REPAIRS & MAINTENANCE 8,661 5,494 3,167 36.6 77,949 57,886 HAULING & DISPOSAL 41,765 7,407- 49,172 117.7 302,885 359,133 PROFESSIONAL & LEGAL SERV 8,006 7,961 45 .6 65,388 67,556 OUTSIDE SERVICES 28,881 22,347 6,534 22.6 349,929 456,778 MATERIALS & SUPPLIES 16,077 20,767 4,690- 29.2- 144,693 139,726 OTHER EXPENSES 21,669 24,910 3,241- 15.0- 194,121 120,547 ENGINEERING 672,539 666,316 6,223 .9 6,062,285 6,681,653 152,791- 3.8- 147,445- 4.3- 261,043- 10.0 8,572 16.5 20,063 25.7 56,248- 18.6- 2,168- 3.3- 106,849- 30.5- 4,967 3.4 73,574 37.9 5,401,830 77.8 4,588,990 78.2 3,490,194- 67.5 69,500 62.6 103,961 55.7 521,200 68.9 96,100 70.3 446,600 102.3 //j 193,010 72.4 ((JJ 255,767 47.1 619,368- 10.2- 8,186,764 81.6 SALARIES & WAGES 394,424 427,765 33,341- 8.5- 3,549,816 3,770,295 220,479- 6.2- EMPLOYEE BENEFITS 359,667 406,037 46,370- 12.9- 3,237,003 3,360,913 123,910- 3.8- CAPITALIZED ADM OVERHEAD 9,013- 3,428- 5,585- 62.0 81,117- 35,122- 45,995- 56.7 UTILITIES 10,582 11,227 645- 6.1- 95,238 89,581 5,657 5.9 REPAIRS & MAINTENANCE 59,501 20,371 39,130 65.8 535,509 346,212 189,297 35.3 HAULING & DISPOSAL 7,524 6,206 1,318 17.5 67,716 60,759 6,957 10.3 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 7,497 969 6,528 87.1 OUTSIDE SERVICES 8,019 876 7,143 89.1 72,171 39,663 32,508 45.0 MATERIALS & SUPPLIES 59,475 61,166 1,691- 2.8- 534,924 519,243 15,681 2.9 OTHER EXPENSES 18,170 13,501 4,669 25.7 161,330 129,634 31,696 19.6 COLLECTION SYSTEM OPS. 909,182 943,859 34,677- 3.8- 8,180,087 8,282,147 SALARIES & WAGES 705,596 671,786 33,810 4.8 6,350,364 6,331,878 EMPLOYEE BENEFITS 611,656 572,503 39,153 6.4 5,504,904 5,259,184 CAPITALIZED ADM OVERHEAD 8,613- 10,911- 2,298 26.7- 77,517- 111,077 - CHEMICALS 98,414 109,006 10,592- 10.8- 885,726 684,701 UTILITIES 251,039 213,134 37,905 15.1 2,087,685 2,865,218 REPAIRS & MAINTENANCE 173,197 170,390- 343,587 198.4 1,559,773 1,079,926 HAULING & DISPOSAL 34,163 29,298 4,865 14.2 307,467 278,517 PROFESSIONAL & LEGAL SERV 4,166 138 4,028 96.7 37,494 2,334 OUTSIDE SERVICES 107,802 254,724- 362,526 336.3 970,218 190,692 MATERIALS & SUPPLIES 65,044 108,670 43,626- 67.1- 585,396 579,103 OTHER EXPENSES 48,997 35,904- 84,901 173.3 614,073 582,770 4,733,212 79.7 4,316,425 77.9 108,164- 32.5 127,000 70.5 714,050 48.5 90,300 67.3 10,000 9.7 96,270 41.2 713,770 72.7 212,582 61.0 102,060- 1.2- 10,905,445 75.9 18,486 .3 245,720 4.5 33,560 43.3- 201,025 22.7 777,533- 37.2- 479,847 30.8 28,950 9.4 35,160 93.8 779,526 80.3 6,293 1.1 31,303 5.1 8,467,317 74.8 7,340,378 71.6 103,389 -107.4 1,181,000 58.0 3,012,500 95.1 2,079,500 51.9 410,000 67.9 50,000 4.7 1,293,700 14.7 780,700 74.2 761,271 76.6 PREPARED 4/10/13, 8:00:19 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - -- - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE I % BUDGET % PLANT OPERATIONS 2,091,461 1,232,606 858,855 41.1 18,825,583 17,743,246 1,082,337 5.7 25,272,977 70.2 SALARIES & WAGES 70,981 74,392 3,411- 4.8- 638,829 665,154 26,325- 4.1- 851,794 78.1 EMPLOYEE BENEFITS 53,527 63,660 10,133- 18.9- 481,743 524,484 42,741- 8.9- 642,363 81.6 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 4,167- 0 4,167 -100.0 5,563- .0 CHEMICALS 33,333 25,838 7,495 22.5 299,997 303,959 3,962- 1.3- 400,000 76.0 UTILITIES 43,370 34,111 9,259 21.3 352,197 330,520 21,677 6.2 520,450 63.5 REPAIRS & MAINTENANCE 20,583 5,980 14,603 70.9 185,247 296,546 111,299- 60.1- 247,000 120.1 HAULING & DISPOSAL 1,525 2,301 776- 50.9- 13,725 14,350 625- 4.6- 18,300 78.4 OUTSIDE SERVICES 6,195 3,323 2,872 46.4 43,905 45,795 1,890- 4.3- 58,850 77.8 MATERIALS & SUPPLIES 3,716 7,670 3,954- 106.4- 33,444 39,758 6,314- 18.9- 44,600 89.1 OTHER EXPENSES 3,309 967 2,342 70.8 29,781 24,775 5,006 16.8 39,739 62.3 PUMP STATIONS 236,076 218,242 17,834 7.6 2,074,701 2,245,341 170,640- 8.2- 2,817,533 79.7 FUND TOTALS 5,340,690 4,420,274 920,416 17.2 51,601,005 50,996,406 604,599 1.2 68,306,464 74.7 Em PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 369,774 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 1,752 7,500 4,976 415,805 205, 638 19,917 39,541 928 5,953 0 41, 666- 0 660,344 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 58,951 14,176 19.4 658,143 787,434 129,291- 19.6- 877,552 89.7 258,422 15,838 5.8 2,468,340 2,360,682 107,658 4.4 3,291,161 71.7 12,919 12,081 48.3 225,000 166,966 58,034 25.8 300,000 55.7 7,340 120- 1.7- 64,980 50,332 14,648 22.5 86,680 58.1 0 9,833 -100.0 88,497- 0 88,497 -100.0 118,000- .0 337,632 32,142 8.7 3,327,966 3,365,414 37,448- 1.1- 4,437,393 75.8 1,671 81 4.6 15,768 16,182 414- 2.6- 21,068 76.8 0 7,500 100.0 22,500 21,030 1,470 6.5 30,000 70.1 4,573 403 8.1 44,784 46,223 1,439- 3.2- 59,784 77.3 438,768 22,963- 5.5- 3,742,245 3,534,439 207,806 5.6 4,989,737 70.8 174,963 30,675 14.9 1,850,742 1,674,673 176,069 9.5 2,467,722 67.9 20,076 159- .8- 179,253 173,444 5,809 3.2 239,084 72.5 38,555 986 2.5 355,869 340,119 15,750 4.4 474,533 71.7 852 76 8.2 8,352 7,505 847 10.1 11,173 67.2 5,707 246 4.1 53,577 51,836 1,741 3.2 71,491 72.5 0 0 .0 0 14,542- 14,542 .0 360,000 4.0- 0 41,666 -100.0 374,994- 0 374,994 -100.0 500,000- .0 0 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 685,165 24,821- 3.8- 9,665,096 9,617,909 47,187 .5 11,991,592 80.2 1,402- 2,655- 65.4 36,513- 15,194- 21,319- 58.4 48,690- 31.2 1,402- 2,655- 65.4 36,513- 15,194- 21,319- 58.4 48,690- 31.2 3,473 1,554 30.9 45,243 40,719 4,524 10.0 60,325 67.5 2,961 872 22.7 34,497 13,183 21,314 61.8 46,000 28.7 2,549 2,087 45.0 41,724 35,448 6,276 15.0 55,635 63.7 8,983 4,513 33.4 121,464 89,350 32,114 26.4 161,960 55.2 6,166 84 1.3 56,250 57,198 948- 1.7- 75,000 76.3 1,045 129- 14.1- 8,244 8,245 1- .0 11,000 75.0 0 333 100.0 2,997 2,784 213 7.1 4,000 69.6 6,116 1,109 15.3 65,025 37,659 27,366 42.1 86,700 43.4 13,327 1,397 9.5 132,516 105,886 26,630 20.1 176,700 59.9 0 416 100.0 3,744 3 3,741 99.9 5,000 .1 94 5,804 98.4 52,959 9,851 43,108 81.4 70,800 13.9 47,372 15,331- 47.8- 288,369 343,711 55,342- 19.2- 384,500 89.4 2,610 723 21.7 29,997 21,379 8,618 28.7 40,000 53.4 50,076 8,388- 20.1- 375,069 374,944 125 .0 500,300 74.9 2,273 11,959 84.0 128,088 176,225 48,137- 37.6- 170,800 103.2 5,835 669- 13.0- 46,494 39,806 6,688 14.4 62,000 64.2 9,333 7,499 44.6 150,688 168,782 18,094- 12.0- 202,000 83.6 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 17,441 18,789 51.9 325,270 384,813 59,543- 18.3- 434,800 88.5 0901 OUTSIDE SAFETY SERVICES 4,583 1,958- 6,541 142.7 41,247 18,866 22,381 54.3 55,000 34.3 0902 TECHNICAL SERVICES 84,197 55,892 28,305 33.6 757,773 548,122 209,651 27.7 1,010,400 54.2 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 126,750 119,549 7,201 5.7 174,000 166,819 7,181 4.1 174,750 95.5 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 11,250 2,167 9,083 80.7 15,000 14.4 0906 RECRUITMENT 8,166 10,460 2,294- 28.1- 73,494 106,746 33,252- 45.2- 98,000 108.9 OUTSIDE SERVICES 224,946 183,943 41,003 18.2 1,058,164 842,720 215,444 20.4 1,353,550 62.3 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 18,173 7,926- 77.3- 92,223 55,728 36,495 39.6 123,000 45.3 1103 OPERATING SUPPLIES 4,653 4,686 33- .7- 44,377 35,045 9,332 21.0 69,450 50.5 1106 SAFETY SUPPLIES 3,847 894 2,953 76.8 34,540 24,614 9,926 28.7 46,275 53.2 1108 INVENTORY OVER /SHORT 0 3,086- 3,086 .0 0 34,336- 34,338 .0 0 .0 % / MATERIALS & SUPPLIES 18,747 20,667 1,920- 10.2- 171,140 81,049 90,091 52.6 238,725 34.0 1201 RENTS & LEASES 2,548 5,044 2,496- 98.0- 25,432 14,188 11,244 44.2 35,600 39.9 1202 PUBLIC AGENCY FEES 208 500- 708 340.4 1,872 154 1,718 91.8 2,500 6.2 1203 PUBLIC INFORMATION 35,583 22,438 13,145 36.9 284,664 211,400 73,264 25.7 427,000 49.5 1204 TUITION REIMBURSEMENT 915 2,000 1,085- 118.6- 8,235 2,000 6,235 75.7 11,000 18.2 1205 TECH TRAIN, CONF & MEETS 6,969 10,539 3,570- 51.2- 63,721 51,456 12,265 19.2 86,450 59.5 1206 CERTIFICATION & LICENSES 149 0 149 100.0 1,341 0 1,341 100.0 1,800 .0 1207 CLAIMS 416 0 416 100.0 3,744 0 3,744 100.0 5,000 .0 1208 SUBSCRIPTION /PUBLICATION 1,063 629 434 40.8 6,067 3,451 2,616 43.1 7,785 44.3 1209 MILEAGE REIMBURSEMENTS 335 491 156- 46.6- 3,015 2,251 764 25.3 4,050 55.6 1210 PUBLIC NOTICES 62 0 62 100.0 558 554 4 .7 750 73.9 1211 OUTSIDE ORGANIZATION FEES 2,433 919 1,514 62.2 21,897 32,147 10,250- 46.8- 29,200 110.1 1212 EMPLOYEE MEMBERSHIPS 557 1,179 622- 111.7- 6,013 5,030 983 16.3 8,715 57.7 1213 MISCELLANEOUS 1,335 680 655 49.1 11,915 11,181 734 6.2 15,950 70.1 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 29,703 0 29,703 100.0 41,615 .0 OTHER EXPENSES 55,540 43,419 12,121 21.8 468,177 347,128 121,049 25.9 1,027,415 33.8 DEPARTMENT NET EXPENSES 1,431,432 1,359,251 72,181 5.0 16,458,349 16,044,019 414,330 2.5 21,123,745 76.0 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 21,391 3,400 13.7 223,119 87,924 135,195 60.6 297,497 29.6 0102 SALARIES & WAGES -NON MGMT 434,191 428,020 6,171 1.4 3,907,719 4,030,560 122,841- 3.1- 5,210,333 77.4 0103 SALARIES & WAGES -COMP ABS 0 6 6- .0 0 30,837 30,837- .0 0 .0 0105 OVERTIME 4,915 5,826 911- 18.5- 44,235 54,802 10,567- 23.9- 59,000 92.9 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 123,741- 0 123,741 -100.0 165,000- .0 SALARIES & WAGES 450,148 455,243 5,095- 1.1- 4,051,332 4,204,123 152,791- 3.8- 5,401,830 77.8 0201 WORKERS' COMPENSATION INS 5,841 5,758 83 1.4 52,569 54,488 1,919- 3.7- 70,133 77.7 0203 FEDERAL MEDICARE TAX 6,275 6,303 28- .4- 56,475 57,085 610- 1.1- 75,346 75.8 0204 MEDICAL & HEALTH INSUR 87,930 92,822 4,892- 5.6- 791,370 842,239 50,869- 6.4- 1,055,206 79.8 0205 RETIREMENT CONTRIBUTION 259,806 241,630 18,176 7.0 2,338,254 2,271,521 66,733 2.9 3,117,716 72.9 0206 DEFERRED COMP. CONTRIB 25,962 28,084 2,122- 8.2- 233,658 248,369 14,711- 6.3- 311,582 79.7 0207 DENTAL INSURANCE 8,916 9,455 539- 6.0- 80,244 85,629 5,385- 6.7- 107,024 80.0 0208 LONG -TERM DISABILITY INS 1,373 1,259 114 8.3 12,357 11,259 1,098 8.9 16,495 68.3 0209 LIFE INSURANCE 2,203 2,159 44 2.0 19,827 18,365 1,462 7.4 26,488 69.3 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 143,244- 0 143,244 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 387,470 5,080- 1.3- 3,441,510 3,588,955 147,445- 4.3- 4,588,990 78.2 0250 CAPITALIZED ADM OVERHEAD 290,847- 258,792- 32,055- 11.0 2,617,623- 2,356,580- 261,043- 10.0 3,490,194- 67.5 CAPITALIZED ADM OVERHEAD 290,847- 258,792- 32,055- 11.0 2,617,623- 2,356,580- 261,043- 10.0 3,490,194- 67.5 0501 ELECTRICAL 1,199 121 1,078 89.9 10,791 5,742 5,049 46.8 14,400 39.9 0502 NATURAL GAS 125 772 647 - 517.6- 1,125 1,206 81- 7.2- 1,500 80.4 0504 WATER 166 0 166 100.0 1,494 1,338 156 10.4 2,000 66.9 0505 TELEPHONE 4,299 7,430 3,131- 72.8- 38,691 35,243 3,448 8.9 51,600 68.3 UTILITIES 5,789 8,323 2,534- 43.8- 52,101 43,529 8,572 16.5 69,500 62.6 0604 OUTSIDE REPAIRS & MAINT. 4,336 2,539 1,797 41.4 39,024 23,668 15,356 39.4 52,050 45.5 0605 COMPUTER REPAIRS & MAINT 4,325 2,955 1,370 31.7 38,925 34,218 4,707 12.1 51,911 65.9 REPAIRS & MAINTENANCE 8,661 5,494 3,167 36.6 77,949 57,886 20,063 25.7 103,961 55.7 0704 JANITORIAL & REFUSE REMOV 1,749 1,552 197 11.3 15,741 15,026 715 4.5 21,000 71.6 0706 HAZARDOUS WASTE DISPOSAL 40,016 8,959- 48,975 122.4 287,144 344,107 56,963- 19.8- 500,200 68.8 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 41,765 7,407- 49,172 117.7 302,885 359,133 56,248- 18.6- 521,200 68.9 0803 LEGAL SERVICES -STAFF 8,006 7,961 45 .6 65,388 67,556 2,168- 3.3- 96,100 70.3 PROFESSIONAL & LEGAL SERV 8,006 7,961 45 .6 65,388 67,556 2,168- 3.3- 96,100 70.3 0902 TECHNICAL SERVICES 26,165 20,041 6,124 23.4 225,485 348,935 123,450- 54.7- 314,000 111.1 0904 OTHER PUBLIC AGENCY SERVS 2,500 2,306 194 7.8 122,500 107,843 14,657 12.0 130,000 83.0 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 1,944 0 1,944 100.0 2,600 .0 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 22,347 6,534 22.6 349,929 456,778 106,849- 30.5- 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 4,867 205- 4.4- 41,958 43,149 1,191- 2.8- 1103 OPERATING SUPPLIES 9,769 15,547 5,778- 59.1- 87,921 85,660 2,261 2.6 1106 SAFETY SUPPLIES 1,646 353 1,293 78.6 14,814 10,917 3,897 26.3 MATERIALS & SUPPLIES 16,077 20,767 4,690- 29.2- 144,693 139,726 4,967 3.4 1201 RENTS & LEASES 657 1,119 462- 70.3- 5,913 7,386 1,473- 24.9- 1202 PUBLIC AGENCY FEES 416 3,850 3,434- 825.5- 3,744 8,459 4,715- 125.9- 1203 PUBLIC INFORMATION 915 0 915 100.0 8,235 54 8,181 99.3 1204 TUITION REIMBURSEMENT 3,065 1,519 1,546 50.4 13,585 2,376 11,209 82.5 1205 TECH TRAIN, CONF & MEETS 11,127 9,334 1,793 16.1 102,243 56,732 45,511 44.5 1206 CERTIFICATION & LICENSES 257 0 257 100.0 2,313 777 1,536 66.4 1208 SUBSCRIPTION /PUBLICATION 1,706 8,026 6,320- 370.5- 15,354 9,648 5,706 37.2 1209 MILEAGE REIMBURSEMENTS 121 86 35 28.9 1,089 1,134 45- 4.1- 1210 PUBLIC NOTICES 424 0 424 100.0 3,816 2,837 979 25.7 1211 OUTSIDE ORGANIZATION FEES 662 0 662 100.0 16,958 21,528 4,570- 26.9- 1212 EMPLOYEE MEMBERSHIPS 931 456 475 51.0 8,379 7,645 734 8.8 1213 MISCELLANEOUS 930 520 410 44.1 8,370 1,971 6,399 76.5 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 4,122 0 4,122 100.0 OTHER EXPENSES 21,669 24,910 3,241- 15.0- 194,121 120,547 73,574 37.9 446,600 102.3 55,960 77.1 117,250 73.1 19,800 55.1 193,010 72.4 7,900 93.5 5,000 169.2 11,000 .5 18,800 12.6 135,660 41.8 3,095 25.1 20,513 47.0 1,490 76.1 5,100 55.6 19,300 111.5 11,209 68.2 11, 200 17.6 /5 5,500 .0 255,767 47.1 DEPARTMENT NET EXPENSES 672,539 666,316 6,223 .9 6,062,285 6,681,653 619,368- 10.2- 8,186,764 81.6 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 32,908 16,545- 101.1- 147,267 184,160 36,893- 25.1- 196,361 93.8 0102 SALARIES & WAGES -NON MGMT 365,018 369,422 4,404- 1.2- 3,285,162 3,290,834 5,672- .2- 4,380,275 75.1 0103 SALARIES & WAGES COMP ABS 0 8,152 8,152- .0 0 8,152 8,152- .0 0 .0 0105 OVERTIME 18,959 12,982 5,977 31.5 170,631 237,241 66,610- 39.0- 227,576 104.2 0106 STANDBY PAID 5,500 4,301 1,199 21.8 49,500 49,908 408- .8- 66,000 75.6 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 102,744- 0 102,744 -100.0 137,000- .0 SALARIES & WAGES 394,424 427,765 33,341- 8.5- 3,549,816 3,770,295 220,479- 6.2- 4,733,212 79.7 0201 WORKERS' COMPENSATION INS 11,626 12,746 1,120- 9.6- 104,634 110,573 5,939- 5.7- 139,577 79.2 0203 FEDERAL MEDICARE TAX 5,298 5,999 701- 13.2- 47,682 51,490 3,808- 8.0- 63,624 80.9 0204 MEDICAL & HEALTH INSUR 94,843 103,591 8,748- 9.2- 853,587 877,227 23,640- 2.8- 1,138,181 77.1 0205 RETIREMENT CONTRIBUTION 227,497 240,921 13,424- 5.9- 2,047,473 1,981,576 65,897 3.2 2,730,011 72.6 0206 DEFERRED COMP. CONTRIB 23,640 29,167 5,527- 23.4- 212,760 225,842 13,082- 6.1- 283,731 79.6 0207 DENTAL INSURANCE 8,604 10,255 1,651- 19.2- 77,436 86,349 8,913- 11.5- 103,298 83.6 0208 LONG -TERM DISABILITY INS 1,261 1,257 4 .3 11,349 10,847 502 4.4 15,179 71.5 0209 LIFE INSURANCE 1,898 2,101 203- 10.7- 17,082 17,009 73 .4 22,824 74.5 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 135,000- 0 135,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 406,037 46,370- 12.9- 3,237,003 3,360,913 123,910- 3.8- 4,316,425 77.9 0250 CAPITALIZED ADM OVERHEAD 9,013- 3,428- 5,585- 62.0 81,117- 35,122- 45,995- 56.7 108,164- 32.5 CAPITALIZED ADM OVERHEAD 9,013- 3,428- 5,585- 62.0 81,117- 35,122- 45,995- 56.7 108,164- 32.5 0501 ELECTRICAL 4,666 3,818 848 18.2 41,994 39,653 2,341 5.6 56,000 70.8 0502 NATURAL GAS 1,500 1,623 123- 8.2- 13,500 6,960 6,540 48.4 18,000 38.7 0504 WATER 666 896 230- 34.5- 5,994 9,883 3,889- 64.9- 8,000 123.5 0505 TELEPHONE 3,750 4,890 1,140- 30.4- 33,750 33,085 665 2.0 45,000 73.5 UTILITIES 10,582 11,227 645- 6.1- 95,238 89,581 5,657 5.9 127,000 70.5 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 3,539 6,148 63.5 87,183 52,855 34,328 39.4 116,250 45.5 0602 VEHIC /EQUIP REPAIR MAINT 7,500 6,313 1,187 15.8 67,500 77,595 10,095- 15.0- 90,000 86.2 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 2,250 0 2,250 100.0 3,000 .0 0604 OUTSIDE REPAIRS & MAINT 42,064 10,519 31,545 75.0 378,576 215,762 162,814 43.0 504,800 42.7 REPAIRS & MAINTENANCE 59,501 20,371 39,130 65.8 535,509 346,212 189,297 35.3 714,050 48.5 0704 JANITORIAL & REFUSE REMOV 5,024 6,206 1,182- 23.5- 45,216 60,736 15,520- 34.3- 60,300 100.7 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 22,500 23 22,477 99.9 30,000 .1 HAULING & DISPOSAL 7,524 6,206 1,318 17.5 67,716 60,759 6,957 10.3 90,300 67.3 0803 LEGAL SERVICES -STAFF 833 138 695 83.4 7,497 969 6,528 87.1 10,000 9.7 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 7,497 969 6,528 87.1 10,000 9.7 0901 OUTSIDE SAFETY SERVICES 333 0 333 100.0 2,997 8,569 5,572- 185.9- 4,000 214.2 0902 TECHNICAL SERVICES 7,678 876 6,802 88.6 69,102 31,094 38,008 55.0 92,170 33.7 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 8 0 8 100.0 72 0 72 100.0 100 .0 OUTSIDE SERVICES 8,019 876 7,143 89.1 72,171 39,663 32,508 45.0 96,270 41.2 1101 OFFICE EQUIPMENT /SUPPLIES 874 1;149 275- 31.5- 7,866 4,896 2,970 37.8 10,500 46.6 1102 GASOLINE, OIL & FUEL 21,454 30,960 9,506- 44.3- 193,086 213,593 20,507- 10.6- 257,450 83.0 1103 OPERATING SUPPLIES 33,713 26,946 6,767 20.1 303,417 279,844 23,573 7.8 404,600 69.2 1106 SAFETY SUPPLIES 3,434 2,111 1,323 38.5 30,555 20,910 9,645 31.6 41,220 50.7 MATERIALS & SUPPLIES 59,475 61,166 1,691- .2.8- 534,924 519,243 15,681 2.9 713,770 72.7 1201 RENTS & LEASES 9,801 5,043 4,758 48.5 88,209 71,135 17,074 19.4 117,650 60.5 1202 PUBLIC AGENCY FEES 3,150 560 2,590 82.2 26,150 18,499 7,651 29.3 32,250 57.4 1204 TUITION REIMBURSEMENT 166 0 166 100.0 1,494 763 731 48.9 2,000 38.2 1205 TECH TRAIN, CONF & MEETS 3,447 4,468 1,021- 29.6- 31,023 23,474 7,549 24.3 41,370 56.7 1206 CERTIFICATION & LICENSES 406 1,393 987 - 243.1- 3,654 3,615 39 1.1 4,883 74.0 1207 CLAIMS 8 0 8 100.0 72 0 72 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 522 905 383- 73.4- 700 129.3 1209 MILEAGE REIMBURSEMENTS 75 83 8- 10.7- 675 1,171 496- 73.5- 900 130.1 1212 EMPLOYEE MEMBERSHIPS 601 1,820 1,219 - 202.8- 5,409 6,370 961- 17.8- 7,229 88.1 1213 MISCELLANEOUS 208 134 74 35.6 1,872 1,915 43- 2.3- 2,500 76.6 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 2,250 1,787 463 20.6 3,000 59.6 01,7 OTHER EXPENSES 18,170 13,501 4,669 25.7 161,330 129,634 31,696 19.6 212,582 61.0 DEPARTMENT NET EXPENSES 909,182 943,859 34,677- 3.8- 8,180,087 8,282,147 102,060- 1.2- 10,905,445 75.9 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 9,600 18,156 65.4 249,804 151,679 98,125 39.3 333,083 45.5 0102 SALARIES & WAGES -NON MGMT 657,514 630,234 27,280 4.1 5,917,626 5,734,061 183,565 3.1 7,890,227 72.7 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 35,001 35,001 - .0 0 .0 0105 OVERTIME 35,870 29,231 6,639 18.5 322,830 364,705 41,875- 13.0- 430,509 84.7 0106 STANDBY PAID 5,039 2,721 2,318 46.0 45,351 46,432 1,081- 2.4- 60,498 76.7 0110 SALARY VACANCY 20,583- 0 20,583 -100.0 185,247- 0 185,247 -100.0 247,000- .0 SALARIES & WAGES 705,596 671,786 33,810 4.8 6,350,364 6,331,878 18,486 .3 8,467,317 74.8 0201 WORKERS COMPENSATION INS 19,396 18,400 996 5.1 174,564 173,475 1,089 .6 232,800 74.5 0203 FEDERAL MEDICARE TAX 9,916 9,517 399 4.0 89,244 90,837 1,593- 1.8- 119,039 76.3 0204 MEDICAL & HEALTH INSUR 148,193 139,870 8,323 5.6 1,333,737 1,235,563 98,174 7.4 1,778,374 69.5 0205 RETIREMENT CONTRIBUTION 399,636 347,245 52,391 13.1 3,596,724 3,246,029 350,695 9.8 4,795,708 67.7 0206 DEFERRED COMP. CONTRIB 41,062 39,716 1,346 3.3 369,558 347,690 21,868 5.9 492,817 70.6 0207 DENTAL INSURANCE 13,553 13,038 515 3.8 121,977 119,088 2,889 2.4 162,696 73.2 0208 LONG -TERM DISABILITY INS 2,092 1,943 149 7.1 18,828 17,070 1,758 9.3 25,171 67.8 0209 LIFE INSURANCE 3,308 2,774 534 16.1 29,772 29,432 340 1.1 39,773 74.0 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 25,500- 0 25,500 -100.0 229,500- 0 229,500 -100.0 306,000- .0 EMPLOYEE BENEFITS 611,656 572,503 39,153 6.4 5,504,904 5,259,184 245,720 4.5 7,340,378 71.6 0250 CAPITALIZED ADM OVERHEAD 8,613- 10,911- 2,298 26.7- 77,517- 111,077- 33,560 43.3- 103,389 -107.4 / CAPITALIZED ADM OVERHEAD 8,613- 10,911- 2,298 26.7- 77,517- 111,077- 33,560 43.3- 103,389 -107.4 0402 LIME 17,166 18,910 1,744- 10.2- 154,494 230,242 75,748- 49.0- 206,000 111.8 0403 POLYMER 40,416 64,992 24,576- 60.8- 363,744 253,534 110,210 30.3 485,000 52.3 0404 BOILER CHEMICALS 4,833 703 4,130 85.5 43,497 27,319 16,178 37.2 58,000 47.1 0406 OTHER CHEMICALS 10,333 10,501 168- 1.6- 92,997 46,076 46,921 50.5 124,000 37.2 0407 HYPOCHLORITE 25,666 13,900 11,766 45.8 230,994 127,530 103,464 44.8 308,000 41.4 CHEMICALS 98,414 109,006 10,592- 10.8- 885,726 684,701 201,025 22.7 1,181,000 58.0 0501 ELECTRICAL 30,249 11,698 18,551 61.3 272,241 1,008,577 736,336- 270.5- 363,000 277.8 0502 NATURAL GAS 171,666 160,411 11,255 6.6 1,373,328 1,488,902 115,574- 8.4- 2,060,000 72.3 0503 LAND -FILL GAS 39,583 33,973 5,610 14.2 356,247 300,532 55,715 15.6 475,000 63.3 0504 WATER 5,000 0 5,000 100.0 45,000 32,193 12,807 28.5 60,000 53.7 0505 TELEPHONE 4,541 7,052 2,511- 55.3- 40,869 35,014 5,855 14.3 54,500 64.2 UTILITIES 251,039 213,134 37,905 15.1 2,087,685 2,865,218 777,533- 37.2- 3,012,500 95.1 0603 GENERAL REPAIRS & MAINT 74,996 8,968- 83,964 112.0 674,964 728,052 53,088- 7.9- 900,000 80.9 0604 OUTSIDE REPAIRS & MAINT 94,869 181,086- 275,955 290.9 853,821 327,071 526,750 61.7 1,138,500 28.7 0605 COMPUTER REPAIRS & MAINT 3,332 19,664 16,332- 490.2- 30,988 24,803 6,185 20.0 41,000 60.5 REPAIRS & MAINTENANCE 173,197 170,390- 343,587 198.4 1,559,773 1,079,926 479,847 30.8 2,079,500 51.9 0701 ASH REMOVAL 13,333 7,530 5,803 43.5 119,997 97,032 22,965 19.1 160,000 60.6 0702 SLUDGE REMOVAL 833 0 833 100.0 7,497 0 7,497 100.0 10,000 .0 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 10,065 3,399- 51.0- 59,994 64,296 4,302- 7.2- 80,000 80.4 0704 JANITORIAL & REFUSE REMOV 12,415 11,568 847 6.8 111,735 115,940 4,205- 3.8- 149,000 77.8 0706 HAZARDOUS WASTE DISPOSAL 916 135 781 85.3 8,244 1,249 6,995 84.8 11,000 11.4 HAULING & DISPOSAL 34,163 29,298 4,865 14.2 307,467 278,517 28,950 9.4 410,000 67.9 0803 LEGAL SERVICES -STAFF 4,166 138 4,028 96.7 37,494 2,334 35,160 93.8 50,000 4.7 PROFESSIONAL & LEGAL SERV 4,166 138 4,028 96.7 37,494 2,334 35,160 93.8 50,000 4.7 0901 OUTSIDE SAFETY SERVICES 1,416 183 1,233 87.1 12,744 8,149 4,595 36.1 17,000 47.9 0902 TECHNICAL SERVICES 105,887 254,907- 360,794 340.7 952,983 179,879 773,104 81.1 1,270,700 14.2 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 3,744 2,664 1,080 28.8 5,000 53.3 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 747 0 747 100.0 1,000 .0 OUTSIDE SERVICES 107,802 254,724- 362,526 336.3 970,218 190,692 779,526 80.3 1,293,700 14.7 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 1,648 102 5.8 15,750 19,487 3,737- 23.7- 21,000 92.8 1103 OPERATING SUPPLIES 46,911 86,139 39,228- 83.6- 422,199 415,056 7,143 1.7 563,000 73.7 1104 OPERATING FUEL 1,666 0 1,666 100.0 14,994 0 14,994 100.0 20,000 .0 1105 LABORATORY SUPPLIES 12,166 19,829 7,663- 63.0- 109,494 129,583 20,089- 18.3- 146,000 88.8 1106 SAFETY SUPPLIES 2,551 1,054 1,497 58.7 22,959 14,977 7,982 34.8 30,700 48.8 MATERIALS & SUPPLIES 65,044 108,670 43,626- 67.1- 585,396 579,103 6,293 1.1 780,700 74.2 1201 RENTS & LEASES 4,121 2,065 2,056 49.9 37,089 25,645 11,444 30.9 49,500 51.8 1202 PUBLIC AGENCY FEES 16,266 39,100- 55,366 340.4 318,894 337,991 19,097- 6.0- 367,700 91.9 1204 TUITION REIMBURSEMENT 833 0 833 100.0 7,497 1,646 5,851 78.0 10,000 16.5 1205 TECH TRAIN, CONF & MEETS 4,848 464 4,384 90.4 44,132 20,746 23,386 53.0 58,700 35.3 1206 CERTIFICATION & LICENSES 725 170 555 76.6 6,525 3,318 3,207 49.1 8,703 38.1 1208 SUBSCRIPTION /PUBLICATION 393 0 393 100.0 3,537 479 3,058 86.5 4,750 10.1 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 369 32 337 91.3 500 6.4 1211 OUTSIDE ORGANIZATION FEES 19,124 0 19,124 100.0 172,116 187,905 15,789- 9.2- 229,500 81.9 1212 EMPLOYEE MEMBERSHIPS 901 319 582 64.6 8,109 4,266 3,843 47.4 10,838 39.4 1213 MISCELLANEOUS 495 178 317 64.0 4,555 742 3,813 83.7 6,080 12.2 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 11,250 0 11,250 100.0 15,000 .0 OTHER EXPENSES 48,997 35,904- 84,901 173.3 614,073 582,770 31,303 5.1 761,271 76.6 DEPARTMENT NET EXPENSES 2,091,461 1,232,606 858,855 41.1 18,825,583 17,743,246 1,082,337 5.7 25,272,977 70.2 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 61,325 863 1.4 559,692 551,641 8,051 1.4 746,267 73.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 3,762 1,469- 64.1- 20,637 36,136 15,499- 75.1- 27,527 131.3 0106 STANDBY PAID 8,333 9,305 972- 11.7- 74,997 77,377 2,380- 3.2- 100,000 77.4 0110 SALARY VACANCY 1,833- 0 1,833 -100.0 16,497- 0 16,497 -100.0 22,000- .0 SALARIES & WAGES 70,981 74,392 3,411- 4.8- 638,829 665,154 26,325- 4.1- 851,794 78.1 0201 WORKERS' COMPENSATION INS 2,096 2,214 118- 5.6- 18,864 19,393 529- 2.8- 25,156 77.1 0203 FEDERAL MEDICARE TAX 926 1,155 229- 24.7- 8,334 9,710 1,376- 16.5- 11,112 87.4 0204 MEDICAL & HEALTH INSUR 10,998 10,172 826 7.5 98,982 91,331 7,651 7.7 131,977 69.2 0205 RETIREMENT CONTRIBUTION 36,453 43,258 6,805- 18.7- 328,077 352,603 24,526- 7.5- 437,443 80.6 0206 DEFERRED COMP. CONTRIB 3,751 5,312 1,561- 41.6- 33,759 37,950 4,191- 12.4- 45,018 84.3 0207 DENTAL INSURANCE 1,068 1,064 4 .4 9,612 9,334 278 2.9 12,820 72.8 0208 LONG -TERM DISABILITY INS 205 206 1- .5- 1,845 1,749 96 5.2 2,471 70.8 0209 LIFE INSURANCE 280 279 1 .4 2,520 2,414 106 4.2 3,366 71.7 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 20,250- 0 20,250 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 63,660 10,133- 18.9- 481,743 524,484 42,741- 8.9- 642,363 81.6 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 4,167- 0 4,167 -100.0 5,563- f� 0 ` CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 4,167- 0 4,167 -100.0 5,563- .0 0406 OTHER CHEMICALS 33,333 25,838 7,495 22.5 299,997 303,959 3,962- 1.3- 400,000 76.0 CHEMICALS 33,333 25,838 7,495 22.5 299,997 303,959 3,962- 1.3- 400,000 76.0 0501 ELECTRICAL 38,133 30,048 8,085 21.2 305,064 288,701 16,363 5.4 457,600 63.1 0504 WATER 1,312 900 412 31.4 11,808 9,167 2,641 22.4 15,750 58.2 0505 TELEPHONE 3,925 3,163 762 19.4 35,325 32,652 2,673 7.6 47,100 69.3 UTILITIES 43,370 34,111 9,259 21.3 352,197 330,520 21,677 6.2 520,450 63.5 0603 GENERAL REPAIRS & MAINT 3,083 29,617- 32,700 60.7 27,747 52,843 25,096- 90.4- 37,000 142.8 0604 OUTSIDE REPAIRS & MAINT. 17,500 35,597 18,097- 103.4- 157,500 243,703 86,203- 54.7- 210,000 116.0 REPAIRS & MAINTENANCE 20,583 5,980 14,603 70.9 185,247 296,546 111,299- 60.1- 247,000 120.1 0704 JANITORIAL & REFUSE REMOV 1,525 2,301 776- 50.9- 13,725 14,350 625- 4.6- 18,300 78.4 HAULING & DISPOSAL 1,525 2,301 776- 50.9- 13,725 14,350 625- 4.6- 18,300 78.4 0901 OUTSIDE SAFETY SERVICES 1,975 0 1,975 100.0 5,925 7,611 1,686- 28.5- 8,200 92.8 0902 TECHNICAL SERVICES 4,220 3,323 897 21.3 37,980 38,184 204- .5- 50,650 75.4 OUTSIDE SERVICES 6,195 3,323 2,872 46.4 43,905 45,795 1,890- 4.3- 58,850 77.8 1103 OPERATING SUPPLIES 1,800 7,670 5,870- 326.1- 16,200 25,785 9,585- 59.2- 21,600 119.4 PREPARED 4/10/13, 8:00:22 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 1,500 100.0 13,500 12,896 604 4.5 18,000 71.6 1106 SAFETY SUPPLIES 416 0 416 100.0 3,744 1,077 2,667 71.2 5,000 21.5 MATERIALS & SUPPLIES 3,716 7,670 3,954- 106.4- 33,444 39,758 6,314- 18.9- 44,600 89.1 1201 RENTS & LEASES 208 0 208 100.0 1,872 942 930 49.7 2,500 37.7 1202 PUBLIC AGENCY FEES 1,632 225 1,407 86.2 14,688 16,910 2,222- 15.1- 19,585 86.3 1204 TUITION REIMBURSEMENT 229 0 229 100.0 2,061 0 2,061 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 139 860 86.1 8,991 5,316 3,675 40.9 11,990 44.3 1206 CERTIFICATION & LICENSES 88 315 227 - 258.0- 792 445 347 43.8 1,060 42.0 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 144 0 144 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 144 99 45 31.3 200 49.5 1212 EMPLOYEE MEMBERSHIPS 96 280 184- 191.7- 864 1,050 186- 21.5- 1,154 91.0 1213 MISCELLANEOUS 25 8 17 68.0 225 13 212 94.2 300 4.3 OTHER EXPENSES 3,309 967 2,342 70.8 29,781 24,775 5,006 16.8 39,739 62.3 DEPARTMENT NET EXPENSES 236,076 218,242 17,834 7.6 2,074,701 2,245,341 170,640- 8.2- 2,817,533 79.7 �10� PREPARED 4/10/13, 8:01:11 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------ - - - - -- -MONTH -TO- DATE------- - - - - -- ---- -- - - - --- -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES .& WAGES- MGMNT. 142,037 122,850 19,187 13.5 1,278,333 1,211,197 67,136 5.3 1,704,493 71.1 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,747,423 45,748 2.6 16,138,539 15,967,778 170,761 1.1 21,518,263 74.2 0103 SALARIES & WAGES -COMP ABS 25,000 21,077 3,923 15.7 225,000 240,956 15,956- 7.1- 300,000 80.3 0105 OVERTIME 69,257 59,141 10,116 14.6 623,313 743,216 119,903- 19.2- 831,292 89.4 0106 STANDBY PAID 18,872 16,327 2,545 13.5 169,848 173,717 3,869- 2.3- 226,498 76.7 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 516,726- 0 516,726 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 209,461 40,516 16.2 2,249,793 1,933,539 316,254 14.1 2,999,812 64.5 0151 OVERTIME 11,399 5,014 6,385 56.0 102,591 33,627 68,964 67.2 136,846 24.6 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 62,244- 0 62,244 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,181,293 64,090 2.9 20,208,447 20,304,030 95,583- .5- 26,945,204 75.4 0201 WORKERS' COMPENSATION INS 42,616 42,163 453 1.1 383,544 386,327 2,783- .7- 511,698 75.5 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 22,500 21,030 1,470 6.5 30,000 70.1 0203 FEDERAL MEDICARE TAX 30,780 30,544 236 .8 277,020 282,905 5,885- 2.1- 369,666 76.5 0204 MEDICAL & HEALTH INSUR 800,833 818,219 17,386- 2.2- 7,207,497 6,902,725 304,772 4.2 9,610,325 71.8 0205 RETIREMENT CONTRIBUTION 1,272,705 1,155,683 117,022 9.2 11,454,345 10,533,435 920,910 8.0 15,272,771 69.0 0206 DEFERRED COMP. CONTRIB 128,537 134,833 6,296- 4.9- 1,156,833 1,139,432 17,401 1.5 1,542,799 73.9 0207 DENTAL INSURANCE 76,033 75,829 204 .3 684,297 674,323 9,974 1.5 912,678 73.9 0208 LONG -TERM DISABILITY INS 6,588 6,177 411 6.2 59,292 54,652 4,640 7.8 79,321 68.9 0209 LIFE INSURANCE 14,813 13,923 890 6.0 133,317 127,680 5,637 4.2 178,093 71.7 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 14,542- 14,542 .0 360,000 4.0- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 902,988- 0 902,988 - 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 2,280,073 2,277,371 2,702 .1 24,242,657 23,874,967 367,690 1.5 31,430,351 76.0 TOTAL SALARY AND BENEFITS 4,525,456 4,458,664 66,792 1.5 44,451,104 44,178,997 272,107 .6 58,375,555 75.7 PREPARED 4/10/13, 8:00:11 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- ------- --- --------------- - - - - -- CURRENT ASSETS CASH 585,325.77 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 33,000,000.00 ACCOUNTS RECEIVABLE 1,201,786.66 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 26,435.33 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 631,036.39 AVAD - ALHAMBRA VLY AR 1,662,600.57 DUE FROM R/E 55,511,031.12 DUE FROM S/I 43,026.09 DUE FROM DEBT FUND 11,583,799.10 TOTAL CURRENT ASSETS 103,259,125.03 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 17,386,491.16 TOTAL NET PROPERTY, PLANT & EQUIPMENT 17,386,491.16 TOTAL ASSETS 120,645,616.19 -- ------ - - - - -- -------------- LIABILITIES DUE TO R/E 85,800,947.53 - DUE TO S11 29,527.26 - DUE TO DEBT FUND 277,862.67 - ACCOUNTS PAYABLE 67,583.40 - SALES TAX PAYABLE .00 3 PREPARED 4/10/13, 8:00:11 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- ------------ ----- -------- - - - - -- REFUNDABLE CONST BONDS 109,744.49 - UNEARNED INTEREST 2,564.96 - PROJECT RETENTION PAYABLE 232,709.27 - TOTAL LIABILITIES 86,520,939.58- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,237,409.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 6,887,267.42 - TOTAL FUND EQUITY 34,124,676.61 - -------- --- --- TOTAL LIABILITIES AND FUND EQUITY 120,645,616.19 - -------------- -------------- PREPARED 4/10/13, 8:11:50 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 845- 845- .0 2,215,000 2,292,038 77,038 3.5 4,430,000 51.7 SEWER SERVICE CHARGES 0 845- 845- .0 2,215,000 2,292,038 77,038 3.5 4,430,000 51.7 1500 MAIN LINES INSPECTION 16,666 1,321 15,345- 92.1- 149,994 92,105 57,889- 38.6- 200,000 46.1 1600 PLAN REVIEW 7,083 8,027 944 13.3 63,747 31,109 32,638- 51.2- 85,000 36.6 1900 OVERTIME INSPECTION 2,333 448 1,885- 80.8- 20,997 5,155 15,842- 75.4- 28,000 18.4 2100 TV REINSPECTION 83 0 83- 100.0- 747 0 747- 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 368,083 355,120 12,963- 3.5- 3,312,747 2,850,063 462,684- 14.0- 4,417,000 64.5 4100 REBATES TO DISTRICT 83 0 83- 100.0- 747 1,137 390 52.2 1,000 113.7 4200 PUMP ZONE FEES 53,083 47,720 5,363- 10.1- 477,747 321,514 156,233- 32.7- 637,000 50.5 4400 CAPACITY USE CHARGE 15,833 0 15,833- 100.0- 142,497 111,450 31,047- 21.8- 190,000 58.7 4501 INTEREST INCOME 29,166 3,604 25,562- 87.6- 262,494 201,216 61,278- 23.3- 350,000 57.5 4600 TAX REVENUE 0 13- 13- .0 1,100,000 943,465 156,535- 14.2- 7,534,000 12.5 4700 OTHER AGENCY REIMB -MISC 0 0 0 .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- 14,994 0 14,994- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 38,016 38,016 .0 0 .0 OTHER REVENUES 494,079 416,227 77,852- 15.8- 5,567,043 4,595,230 971,813- 17.5- 17,357,000 26.5 FUND TOTALS 494,079 415,382 78,697- 15.9- 7,782,043 6,887,268 894,775- 11.5- 21,787,000 31.6 PREPARED 4/10/13, 8:02:48 CAPITAL IMPFOVEMENT BUDGET PROGRAM /G%n8%4 75% OF FISCAL YEAR ELAPSED CENTRAL OCNTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROTECT EXPENDID EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY Ivor J_�• • k• 1, e applm PAGE 1 ACCCL)NTING PERK 9/2013 •a IN oil 1711 •s 1 1' Y.1 7;Y Y.1 11 , YDID 7283 FIRE PROT SYS INPRVMT 318,000 55,000 79,216 25 5,000 51,236 25 4,397 238,784 7284 TP HAZARD ID/RFSEDIATICN 125,000 894,000 117,821 94 70,000 4,591 7 0 7,179 7301 TREATMENT PLANT PLANNING 866,000 1,662,000 653,043 75 230,000 614,434 267 104,169 212,957 SUB -TOTAL : 1,309,000 2,611,000 850,080 65 305,000 670,261 220 108,566 458,920 CNE -TIME RENOVATION 7241 NET WEATHER BYPASS IMPS 3,320,000 3,213,000 3,274,887 99 10,000 6,418 64 1,065 45,113 7272 ELECTRIC BLOWER RENOV 474,000 2,004,000 422,329 89 100,000 0 0 0 51,671 7285 PRIMARY TREATMENT RENOV 1,060,000 10,051,000 1,110,290 105 1,000,000 778,056 78 65,164 50,290- 7289 POB SEISIC UPGRADE 190,000 1,259,000 127,603 67 1,000 7,485 749 7,485 62,397 7290 CUTFALL IMPR(NF ENTS -PH 6 3,535,000 2,000,000 3,467,682 98 815,000 2,689,937 330 103,860 67,318 7291 PUMP/BLOWER SEISNIIC UPG2D 347,000 4,455,000 274,757 79 2,805,000 16,310 1 8,926 72,243 7292 SWIT(HGEAR REFURBISBMT -P2 300,000 2,444,800 102,136 34 90,000 663 1 663 197,864 7294 SEC PROCESS IMPS 50,000 1,402,000 47,403 95 5,000 14,107 282 1,073 2,597 7295 ALE BOILER BURNER UPGRADE 215,000 185,000 132,312 62 5,000 81,836 637 2,138 82,688 7296 SEISMIC UPGRADES FOR SCB 150,000 179,000 129,023 86 1,000 1,389 139 1,389 20,977 7297 WET/DRY SCRUBBER RFPLCMT 25,000 6,508,000 854 3 1,000 0 0 0 24,146 7302 PE MAP RMEURB, PH 2 25,000 900,000 16,843 67 100,000 6,575 7 0 8,157 7304 INSTR s (BURL -PLC UPGRADE 60,000 800,000 0 0 80,000 0 0 0 60,000 SUB -TOTAL : 9,751,000 35,400,800 9,106,119 93 5,013,000 3,602,776 72 191,763 644,881 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 540,670 90 5,000 13,285 266 0 59,330 7265 TP EQUIPMENT REPLACEMENT 950,000 1,257,000 761,268 80 100,000 25,606 26 0 188,732 7268 TP FACILITIES RENO 250,000 180,000 220,016 88 12,000 28,711 239 175 29,984 7269 TP ASSET MANAGEMENT 1,184,000 1,184,000 655,155 55 45,000 30,610 68 1,158 528,845 7298 PIPING RENOVATION, PHT 1,067,000 725,000 377,528 35 700,000 315,236 45 108,441 689,472 SUB -TOTAL : 4,051,000 3,935,000 2,554,637 63 862,000 413,448 48 109,774 1,496,363 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 700,000 557,000 706,007 101 10,000 62,946 630 1,865 6,007- 7287 TP NASTER PLAN UPDATE 467,000 554,000 367,177 79 95,000 115,438 122 144 99,823 SUB -TOTAL : 1,167,000 1,111,000 1,073,184 92 105,000 178,384 170 2,009 93,816 SUBSTANTIALLY COMPLETE 7255 PRIMARY STRUCTURE DEMD 1,580,000 1,274,000 1,537,099 97 5,000 600,791 16 7,364 42,901 7276 PIPING RENOVATIONS, PH 5 2,902,000 2,606,000 2,484,924 86 300,000 1,382 1 0 417,076 SUB -TOTAL : 4,482,000 3,880,000 4,022,023 90 305,000 602,173 197 7,364 459,977 CJ PREPARED 4/10/13, 8:02:48 CAPITAL IMPROVEMMU BUDGET PAGE 2 PROGRAM /G185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ---------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCP EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE PPD THIS FY YEAR YTD trNTH BUDGET COMPLETED PROJECTS 7288 PIPING RENOV PH 6 2,267,250 2,186,000 2,267,259 100 0 293,803 0 0 9- SUB-TCTAL : 2,267,250 2,186,000 2,267,259 100 0 293,803 0 0 9- UNALLOCATED A[MURIZATIONS 5,197,750 0 PROGRAM CONTINGENCY 415,000 0 Treatment Plant 28,640,000 49,123,800 19,873,302 69 6,590,000 5,760,845 87 419,476 8,766,698 m PREPARED 4/10/13, 8:02:48 CAPITAL MPROVEMENT BUDGET PROGRAM /GM1851,4 75% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 TYPE CS Collection System TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY 5 0-1 10 5948 SEWER TV INSPECTION, PH2 5955 SUSPENDED PIPE SUPPORT 5973 NO ORIINDA SEWER REN PH 4 5976 DIABLO RENMAT'IONS PH2 5982 PIPE BURST BLANKET 5991 P.H. SEWER RENOV PH 2 5993 FORCEMAIN ASSESSMiT 5999 CIPP BLANKET CONTRAST 8401 WC SEWER RENOV PH9 8404 LAFAYE TE SEWER RENOV PH8 8405 2013 CIPP PROJECT 8410 CATHODIC PROT SYS REPL 8411 NO.ORINDA SEWER REN. PH 5 8413 WC K SEWER REN., PH 10 8415 MARTINEZ PH 4 SEWER REN. SUB -TOTAL : REGL /03- 1P/URC3NT /PING /SAFE 5962 MANHOLE REMDT LVL MONITOR 5965 COLLECTION SYSTM PLANNING SUB -TOTAL EXPANSION 5773 SMITH ROAD CAD 5937 ALHAMBRA VALLEY ASSMT DST 5967 A -LINE EAS94EM A02UIS P2 6513 ST. MARY'S ROAD CAD 8412 PH GRAYSON CREEK TRUNK SW 8416 2012 -13 DEVELPIM SEWERAG 8418 COL.SYS. MODELING UPGRADE SUB -TOTAL : PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 5995 SR AND MTZ BYPASS HIIIPS 6003 SR PUMPING STATION UPGRAD 8403 BUCHANAN AIR AMP ST REPL 8406 PUMP STATION SAFETY IMPS 8407 MARTINEZ BYPASS PLMP 8409 PS SCADA O&M muAL 8414 MDR MAPG ST.CHOPPER PUMP 1,200,000 9,000,000 190,000 129,500 2,589,000 2,830,000 600,000 2,365,000 828,000 520,000 400,000 2,383,300 100,000 74,000 92,200 236,000 3,088,000 3,078,000 2,304,500 1,991,000 260,000 2,160,000 200,000 1,200,000 350,000 2,064,000 229,000 2,029,000 150,000 2,010,000 12,580,700 32,069,800 150,000 510,000 1,250,000 1,253,000 1,400,000 1,763,000 121,000 0 200,000 130,000 1,447,000 1,573,000 375,000 0 500,000 3,100,000 711,000 10,000 100,000 100,000 3,454,000 4,913,000 565,000 820,000 55,000 300,000 402,000 580,000 50,000 850,000 60,000 600,000 200,000 280,000 20,000 50,000 100,000 400,000 PAGE 3 ACCCUNTING PERIOD 9/2013 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD 142M BUDGET 1,028,114 86 1,000,000 227,594 23 50,857 171,886 130,215 69 100,000 61,075 61 1,098 59,785 2,538,851 98 1,806,000 1,541,772 85 192,438 50,149 550,346 92 300,000 474,676 158 66,319 49,654 324,481 39 100,000 806 1 606 503,519 133,017 33 200,000 0 0 0 266,983 65,370 65 14,000 3,939 28 2,176 34,630 23,778 26 10,000 20,545 206 5,298 68,422 2,681,400 87 1,800,000 2,112,052 117 410,647 406,600 680,972 30 1,800,000 372,994 21 51,284 1,623,528 307,182 118 2,000,000 167,777 8 13,080 47,182- 6,864 3 200,000 6,864 3 0 193,136 320,336 92 264,000 312,798 119 53,090 29,664 169,168 74 229,000 169,168 74 31,779 59,832 20,596 14 10,000 20,596 206 2,468 129,404 8,980,690 71 9,833,000 5,492,656 56 881,140 3,600,010 88,675 59 100,000 12,951 13 4,542 61,325 1,176,364 94 170,000 88,421 52 8,012 73,636 1,265,039 90 270,000 101,372 38 12,554 134,961 29,100 24 0 29,100 0 18,360 91,900 127,682 64 3,000 2,159 72 0 72,318 1,356,786 94 9,000 18,935 210 0 90,214 365,180 97 0 365,180 0 96,150 9,820 192,552 39 500,000 184,665 37 23,744 307,448 553,448 78 1,000 553,448 345 52,392 157,552 0 0 100,000 0 0 0 100,000 2,624,748 76 613,000 1,153,487 188 190,646 829,252 547,824 97 75,000 77,029 103 0 17,176 44,272 81 200,000 0 0 0 10,728 75,311 19 250,000 22,723 9 5,716 326,689 83 0 400,000 83 0 0 49,917 0 0 60,000 0 0 0 60,000 80,570 40 5,000 78,111 562 351 119,430 9,984 50 25,000 9,984 40 0 10,016 16,327 16 50,000 16,327 33 0 83,673 PREPARED 4/10/13, 8:02:48 CAPITAL IIAPRQJIIMENT BUDGET PAGE 4 PROGRAM /CiIl851,4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERK 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 --------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REWLINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ---------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTE) THIS FY YEAR YTD MONTH BUDGET SUB -TOTAL : 1,452,000 3,880,000 774,371 53 1,065,000 204,257 19 6,067 677,629 OTHER PROJECTS 8417 SURVEY MDNLF 21T INSTALL 50,000 0 20,962 42 0 20,962 0 135 29,038 SUB -TOTAL : 50,000 0 20,962 42 0 20,962 0 135 29,038 SUBSTANTIALLY CCMPr,FmF: 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 327,310 82 1,000 95,556 556 2,591 72,690 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB -TOTAL : 558,900 296,000 466,516 84 1,000 95,556 556 2,591 92,384 CCMPLETED PROJECTS 5989 S ORIINDh SEWER REN PH5 2,904,199 2,167,800 2,904,206 100 0 10,635 0 0 7- 5992 W CREEK SEWER REN, PH 8 2,104,896 2,030,000 2,104,898 100 0 1,003 0 0 2- SUB -TOTAL : 5,009,095 4,197,800 5,009,104 100 0 11,638 0 0 9- UNAI,LOCATED AUTHORIZATIONS 2,101,555 0 PROGRAM CONTINGENCY 350,550 0 Collection System 26,956,800 47,119,600 19,141,430 71 11,782,000 7,079,928 60 1,093,133 7,815,370 PREPARED 4/10/13, 8:02:48 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GNn85L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERK 9/2013 CENTRAL CCtLTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Irrprovarents TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REFINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS AILC ATED NO PROJECT TITLE BUDGET COST EST TO DATE FID THIS FY YEAR YTD 1-D BUDGET VEHICLES, EQUIP & EURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 516,019 54 956,654 516,019 54 345,570 440,635 SUB -TOTAL : 956,654 956,654 516,019 54 956,654 516,019 54 345,570 440,635 MANAL2NENT INFO SYSTEM 8195 INFO TECi-IDLOLOGY DEVELOPMP 5,565,000 5,671,000 5,320,250 96 1,095,000 286,446 26 0 244,750 8227 GDI TREATMENT PLANT 500,000 923,100 221,855 44 200,000 907 1 492 278,145 8232 GDI/SNMS REPLACEMENT 750,000 950,000 136,439 18 345,000 48,743 14 1,874 613,561 SUB - TOTAL 6,815,000 7,544,100 5,678,544 83 1,640,000 336,096 21 2,366 1,136,456 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWTT PARCEL DEVELOPMENT 300,000 300,000 147,529 49 60,000 11,367 19 4,033 152,471 8217 CAP IMP PLAN & BUDGET 753,000 1,118,000 711,032 94 90,000 69,394 77 21,728 41,968 8219 BOB IM T47VTM NTS 795,000 1,144,000 780,756 98 11,000 151,880 381 443 14,244 8221 POD IMFRCAMENTS PROGRAM 497,000 319,000 150,903 30 75,000 21,659 29 593 346,097 8223 DISTRICT PROP SAFETY IMP 219,000 124,000 141,617 65 80,000 128,237 160 55,249 77,383 8224 DIST RENTAL PROPERTY IMP 353,500 98,000 475,455 135 30,000 435,016 450 151,130 121,955- 8225 IIIIHDFF TRIANGLE DEVLEMENT 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 5,716,000 6,013,000 1,638,559 29 3,800,000 853,161 23 305,804 4,077,441 8228 DISTRICT EASEMENT AOQUIS 790,000 432,500 679,298 86 100,000 271,559 272 11,487 110,702 8229 MARTINEZ EASEMENT AOQUIS 130,000 216,000 113,866 88 31,000 630 2 630 16,134 8230 CAPITAL LEGAL SERVICES 210,000 560,000 70,492 34 70,000 8,883 13 1,616 139,508 8231 SEISMIC IMPS- RENTAL PROP 371,000 640,000 375,821 101 250,000 309,472 124 666 4,821- 8233 CSOD FACILITY 1MPR9VII4ENT 100,000 384,000 82,356 82 30,000 82,356 275 3,639 17,644 8234 HOB n4RM]MENTS 181,000 685,000 83,694 46 60,000 83,694 140 18,929 97,306 9999 CAPITAL PRO= CLEARING 0 10,000 415,134 0 1,000 415,131 513 0 415,134 - SUB -TOTAL : 10,538,500 12,200,500 5,957,673 57 4,713,000 2,842,439 60 575,947 4,580,827 CCMPLETED 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 2,085,902 0 PROGRAM CXNTIINGENCY 426,000 0 General Irrprovmmts 21,056,930 20,936,128 12,387,110 59 7,309,654 3,720,769 51 923,883 8,669,820 PREPARED 4/10/13, 8:02:48 PROGRAM /(iri85L4 CENTRAL COMM COSTA SANITARY DISTRICT --------------------------------------------------- TYPE RN Recycled Water TOTAL TOTAL PROD ALLOCATED PROJECT NO PROJECT TITLE BUDGET COST EST 7259 RECYCLED WATER PLANNING 7261 RW CATFMIC PRGTECPICN 7279 OOICORD NAVAL WEAPONS REW 7299 CONCORD LANDSCAPE PROJECT 7300 REFINERY RECYCLED WATER 7303 RW LINE CCNCOAxALTBY RPR UNAIZJJCATED AUTHORIZATIONS PROGRAM CONTINGENCY Recycled Water Iv 10 ►• 1,459,500 20,000 280,000 3, 915, 000 150,000 163,000 1,401,000 38,000 250,000 4,100,000 480,000 110,000 CAPITAL II421UVEMET BUDGET 75% OF FISCAL YEAR ELAPSED PERIOD ENDING: 3/31/2013 PROJECT PCT EXPENDED PCP EXPENDED EXP CIB EST THIS EXP TO DATE PID THIS FY YEAR YTD 1,346,382 92 105,000 10,084 50 5,000 251,517 90 5,000 666,226 17 3,300,000 32,093 21 100,000 178,867 110 100,000 5,987,500 6,379,000 2,485,169 42 3,615,000 198,500 208,500 6,394,500 6,379,000 2,485,169 261,321 249 0 0 1,241 25 381,040 12 26,020 26 155,401 155 825,023 23 39 3,615,000 825,023 23 PALE 6 ACCOUNTING PERIOD 9/2013 '0 10019 . 0 1• 'U'Lej i • �� • a •r. 24,844 113,118 0 9,916 0 28,483 37,748 3,248,774 8,816 117,907 666 15,867- 72,074 3,502,331 0 0 72,074 3,909,331 83,048,230 123,558,528 53,887,011 0 29,296,654 17,386,565 0 2,508,566 29,161,219 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MARCH, 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 MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 - 2/90 ---- 1 (1) 29,000,000 35,500,000 (6,500,000) 29,000,000 29,053,504 87.88% 7,978.08 54,619.09 62,597.17 893 UBS Comm Pa 12121/12 06/21/13 82 0.285 3,994,237 4,000,000 4,000,000 3,994,665 12.12% 981.67 2,216.67 3,198.34 (4) 32,994,237 39,500,000 (6,500.000) 33.000,000 33.048.169 100.000/6 8,959.75 56,835.76 65,795.51 (3) (5) (6) 33,001.51 33,001.51 8.959.75 89.837.27 98.797.02 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 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 0.2806 %. (5) The market value of the portfolio on March 31, 2013 was $33,048,169. 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 4/10/13, 8:00:11 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2013 003 SELF - INSURANCE CURRENT ASSETS CASH 141,409.12 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 2,688.11 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,646,296.17 DUE FROM S/C 29,527.26 DUE FROM DEBT FUND .00 -- ----- --- - - -- TOTAL ASSETS 5,619,920.66 ------ -- - - - - -- -------------- LIABILITIES DUE TO R/E 792,994.75 - DUE TO S/C 43,026.09 - 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 1,836,020.84- 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 1,283,539.49 REVENUE SUMMARY 1,240,105.89 - TOTAL FUND EQUITY 3,783,899.82 - TOTAL LIABILITIES AND FUND EQUITY -------- -- ---- 5,619,920.66 - -------------- -------------- 33 PREPARED 04/10/13, 08:04:48 PROGRAM SELEREV ADCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATIOH REOWERIES 7401 CONTRIBUTION FRCM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RELIES 7401 CONTRIBUTICN FROM 0&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION REC9v?ERIFS 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CCNTRA COSTA SANITARY DISTRICT SELF - INSURANCE REVENUE REPORT PERIOD ENDIIdG: 3/31/201 3 - - ---- M M -TO-DME BUDGET Actual 333 197 0 0 0 0 333 197 800 474 0 0 0 0 800 474 408 233 0 381,021 0 0 2,625 0 3,033 381,253 4,166 - - - -- 381,925 Variance % 136- 40.84- 0 .00 0 .00 136- 40.84- 326- 40.75- 0 .00 0 .00 326- 40.75- 175- 42.89- 381,021 .00 0 .00 2,625- 100.00- 378,220 2,470_16 - - 377,759 9,067.67 - - - -- YEAR- TO-DATE Budget Actual 2,997 1,985 0 0 0 0 2,997 1,985 7,200 4,763 0 0 0 0 7,200 4,763 3,672 2,337 0 381,021 850,000 850,000 23,625 0 877,297 -- 1,233,358 887,494 1,240,106 PACE 1 AOccUNTING PERIOD 09/2013 Variance % 1,012- 33.77- 0 .00 0 .00 1,012- 33.77- 2,437- 33.85- 0 .00 0 .00 2,437- 33.85- 1,335- 36.36- 381,021 .00 0 .00 23,625- 100.00- 356,061 40.59 352,612 39.73 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 49.63 .00 .00 49.63 49.61 .00 .00 49.61 47.69 .00 100.00 .00 139_14- 137.79 6O..� PREPARED 04/10/13, 08:04:11 PROGRAM SELFEXP ACJCCKW DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FOND A 1420 LASSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING SVS 1426 CLAIM ADJUSTMENT * SUB-FUND C CENTRAL CONTRA OOSTA. SANITARY DISTRICT SELF-INSURANCE EXPENSE REPORT PERIOD ENDING: 3/31/2013 - - - - -- MNTH -TO -DATE BUDGET Actual 20,833 2,303 1,250 66 3,333 21,721 25,416 24,091 0 0 19,583 13,605 5,000 0 24,583 13,605 0 381,021 0 155 416 0 0 0 0 0 416 0 125 250,000 957 631,176 50,956 668,872 Variance % 18,530 88.95 1,184 94.72 18,388- 551.70- 1,325 5.21 0 .00 5,978 30.53 5,000 100.00 10,978 44.66 381,021- .00 155- .00 416 100.00 0 .00 0 .00 416 100.00 249,875- 9,900.00- 630,219- 5,853.61- 617,916- 1,212.65- - - - - -- YEAR -TO -DATE Budget Actual 187,497 46,237 11,250 3,709 29,997 22,332 228,744 72,278 0 0 176,247 142,275 45,000 0 221,247 142,275 0 381,021 5,000 9,220 3,744 0 375,500 302,573 100,000 121,173 3,744 5,000 1,125 250,000 489,113 1,068,986 939,104 1,283,539 PAGE 1 AC09JNTING PERIOD 09/2013 Variance % 141,260 75.34 7,541 67.03 7,665 25.55 156,466 68.40 0 .00 33,972 19.28 45,000 100.00 78,972 35.69 381,021- .00 4,220- 84.40- 3,744 100.00 72,927 19.42 21,173- 21.17- 1,256- 33.55- 248,875- 2,122.22- 579,873- 118.56- 344,435- 36.68- ANNUAL BUDGET % 250,000 18.49 15,000 24.73 40,000 55.83 305,000 23.70 0 .00 235,000 60.54 60,000 .00 295,000 48.23 0 .00 10,000 92.20 5,000 .00 375,500 80.58 100,000 121.17 5,000 100.00 1,500 6,666.67 497,000 215.09 1,097,000 117.00 W-0 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MARCH, 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 3,807,011 100.00% 903.67 8,382.40 9,286.07 (3) 3,800,000 3,800,000 0 3,8009000 3,807,011 100.00% 903.67 8,382.40 9,286.07 (2) (84.02) (84.02) 903.67 8,298.38 9,202.05 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 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 March, 2013 was $3,807,011. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 4/10/13, 8:00:11 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 9/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 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 11,583,799.10 - 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 56,232,745.50- 3 FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,183,718.75 REVENUE SUMMARY 5,347,216.00 - TOTAL FUND EQUITY 4,163,497.25 - TOTAL LIABILITIES AND FUND EQUITY -------- - - - - -- 60,396,242.75 - -------------- -------------- PREPARED 04/10/13, 08:06:25 PROGRAM DEBTREV ACCQIIST DESCRIPTION 2300 SEWER SVC CHRG -CCUNTY 4550 1998 BOND INTEREST INCCb4E 4551 2002 BOND INTEREST INCOME 4552 RECYC H2O IRAN INT INCOME 4553 2009 BOND INTEREST INE 4600 TAX REVENUE ' REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 3/31/20 13 PACE 1 ACCOUNTING PERIOD 09/2013 - - - - -- MYTH-TC -DATE -- - - - - -- - - - - -- YEAR -T( -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 2,650- 2,650- .00 108,815 2,650- 111,465- 102.44- 217,630 1.22- 0 0 0 .00 5,349,866 5,349,866 0 .00 5,349,866 100.00 0 2,650- 2,650- .00 5,458,681 - - - - -- 5,347,216 ------ - - - - -- ------ 111,465- - - - - -- 2.04- --- - - - - -- ----- 5,567,496 - - - - -- 96.04 --- - - - - -- - - - - -- 0 ------- - - - - -- ---- 2,650- - - - - -- --- 2,650- - - - - -- .00 ----- - 5,458,681 5,347,216 111,465- 2.04- 5,567,496 96.04 PREPARED 04/10/13, 08:05:38 PROGRAM DEBTEXP ACCOUNT DESCRIPTICN 1250 1998 BOND INTEREST EXP 1251 2002 BCND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL C%TTRA COSTA SANIZARY DISTRICT DEBT SERVICE FUM EXPENSE REPORT PERIOD ENDING: 3/31/20 13 PALE 1 ACCOUNTING PERIOD 09/2013 - - - - -- MNTfi -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 26,708 26,708 0 .00 26,708 100.00 0 0 0 .00 1,176,456 1,157,011 19,445 1.65 1,775,376 65.17 0 0 0 .00 1,203,164 1,183,719 19,445 1.62 1,802,084 - - - -- 65.69 --- - - - --- - - - --- 0 -- ---- - -- ---- - 0 ---- - - - - -- --- 0 -- - - -- .00 ----- - - - - -- 1,203,164 ------ - - - --- 1,183,719 - ---- - - -- -- --- 19,445 - - - - -- -- 1.62 --- - 1,802,084 65.69 �%i