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HomeMy WebLinkAboutBUDGET AND FINANCE AGENDA 05-14-13central Sanitary District SPECIAL MEETING OF THE CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET AND FINANCE COMMITTEE Chair McGill Member Nejedly Tuesday, May 14, 2013 3:00 p.m. Middle Conference Room 1470 Enea Circle, Second Floor Concord, California INFORMATION FOR THE PUBLIC ADDRESSING THE COMMITTEE ON AN ITEM ON THE AGENDA BOARD OF DIRECTORS: JAMS A NEJEDLY President DAVID R. WILLIAMS President Pro Tem PAUL H CAUSEY MICHAEL R MCGILL TAD l PILECKI PHONE: (925) 228 -9500 FAX: (925) 676 -7211 www. centralsan. org Anyone wishing to address the Committee on an item listed on the agenda will be heard when the Committee Chair calls for comments from the audience. The Chair may specify the number of minutes each person will be permitted to speak based on the number of persons wishing to speak and the time available. After the public has commented, the item is closed to further public comment and brought to the Committee for discussion. There is no further comment permitted from the audience unless invited by the Committee. ADDRESSING THE COMMITTEE ON AN ITEM NOT ON THE AGENDA In accordance with state law, the Committee is prohibited from discussing items not calendared on the agenda. You may address the Committee on any items not listed on the agenda, and which are within their jurisdiction, under PUBLIC COMMENTS. Matters brought up which are not on the agenda may be referred to staff for action or calendared on a future agenda. AGENDA REPORTS Supporting materials on Committee agenda items are available for public review at the Reception Desk, 4849 Imhoff Place, Martinez. Reports or information relating to agenda items distributed within 72 hours of the meeting to a majority of the Committee are also available for public inspection at the Reception Desk. During the meeting, information and supporting materials are available in the Conference Room. AMERICANS WITH DISABILITIES ACT In accordance with the Americans With Disabilities Act and state law, it is the policy of the Central Contra Costa Sanitary District to offer its public meetings in a manner that is readily accessible to everyone, including those with disabilities. If you are disabled and require special accommodations to participate. please contact the Secretary of the District at least 48 hours in advance of the meeting at (925) 229 -7303. Budget and Finance Committee May 14, 2013 Page 2 1. Call Meeting to Order 2. Public Comments 3. Discuss with Michelle Martin, Regional Vice President from ICMA, the alternative fund line -ups, ICMA required revenue percentage, and update on 457 and 401(a) consolidation 4. *5 N Staff Recommendation: Discuss and provide input to staff if needed. Risk Management *a. Review Loss Control Report and discuss outstanding claims Staff Recommendation: Review the report, discuss outstanding claims and provide direction if needed. Review First Quarter 2013 Public Agency Retirement Services (PARS) Governmental Accounting Standards Board (GASB) 45 Statement Staff Recommendation: Review the statement. Review Operations and Maintenance (O &M) Budget and Debt Service Fund Budget (distributed at the May 2, 2013 Board Meeting) Staff Recommendation: Review and provide input if needed. Expenditures a. Review Expenditures (Item 4.b. in Board Binder) Staff Recommendation: Review and recommend Board approval. *b. Review Legal Expenditure Summary Staff Recommendation: Review Legal Expenditure Summary. *8. Interview candidates for auditors at the following times: 3:30 — 4:00 p.m. Maze & Associates 4:00 — 4:30 p.m. Vavrinek, Trine, Day & Co., LLP Staff Recommendation: Interview candidates and provide input to staff. Budget and Finance Committee May 14, 2013 Page 3 Announcements 10. Suggestions for future agenda items 11. 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SWANSON, PROVISIONAL GENERAL MANAGERO)� FROM: THEA VASSALLO, FINANCE MANAGER' SUBJECT: DRAFT FY 2013 -14 O &M AND DEBT FUND BUDGETS Attached are the Fiscal Year 2013 -14 Operations & Maintenance and Debt Fund Budgets for your review. The draft budgets will be presented at the May 16, 2013 Board Meeting for your consideration. Please bring this document to the May 16th Board meeting. N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Draft 2013 -14 O &M and Debt Budgets.doc FY 2013 -14 Operations 8 Maintenance Budget Draft for May 16, 2013 Board Meeting Central Contra Costa Sanitary District Operations and Maintenance Budget Fiscal Year Ending June 30, 2014 ($000 omitted) FY 2013 -14 Budgeted O &M Revenue Sewer Service Charge $ 59,532 79.2% City of Concord 12,800 17.0% All Other 2,820 3.8% $ 75,152 100.00% Sewer Service Charge 79.2% 'ity of Concord 17.0% All Other 3.8% FY 2013 -14 Budgeted O &M Expenses Total Labor $ 59,292 76.2% Chemicals & Utilities 5,679 7.3% Repairs & Maintenance 3,766 4.8% Outside Services 2,802 3.6% All Other 2,092 2.7% Materials & Supplies 2,017 2.6% Hauling & Disposal 1,101 1.4% Self- Insurance Contribution 600 0.8% Professional & Legal 477 0.6% $ 77,825 100.0% Outside Services 3.6% Repairs & Maintenance 4.8% Chemicals & Utilities 7.3% Materials & All Other Supplies Hauling & 2.7% 2.6% - Disposal 1 / 1.4% Self- Insurance Contribution 0.8% Professional & Legal 0.6% Total Labor 76.2% N: \ACCOUNTING \GMTEMP1 \BUDGET\2013 -2014 BUDGET\BudO &Mchart Page 1 Central Contra Costa Sanitary District ' BOARD OF DIRECTORS POSITION PAPER Board Meeting Date: May 16, 2013 subject: RECEIVE THE FISCAL YEAR 2013 -14 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2013 -14 DEBT SERVICE FUND BUDGET Submitted By: Initiating Dept. /Div.: Thea Vassallo, Finance Manager Administrative /Finance & Accounting REVIEWED AND RECOMMENDED FOR BOARD ACTION. T. Vassallo K. Alm Curtis W. Swanson, Provisional General Manager ISSUE: The Fiscal Year (FY) 2013 -14 Operations & Maintenance (O &M) Budget and Debt Service Fund Budget are being submitted for review at the May 16, 2013 Board Meeting, and are scheduled for approval and adoption at the June 20, 2013 Board Meeting. The budget document was provided to the Board under separate cover dated May 2, 2013. RECOMMENDATION: Review the FY 2013 -14 O &M Budget and Debt Service Fund Budget and provide District staff with comments and guidance leading to the public hearing, approval, and adoption of the Budgets at the June 20, 2013 Board Meeting. FINANCIAL IMPACTS: The FY 2013 -14 O &M Budget was prepared using an assumption that a $34 Sewer Service Charge (SSC) rate increase will be approved by the Board. The $405 SSC in FY 2013 -14 is allocated as follows: O &M $365; Capital $40 per Residential Unit Equivalent (RUE). The FY 2013 -14 SSC O &M allocation is $21 /RUE higher than in FY 2012 -13 which produces $3.4 million in additional O &M SSC revenue. The FY 2013 -14 O &M Budget results in a decrease of $2.7 million to O &M reserves, and total O &M reserves are projected to be $6.7 million at the end of FY 2013 -14. ALTERNATIVES /CONSIDERATIONS: At a Board Workshop in January, staff recommended a scenario with a SSC rate increase of $34 /RUE that considered the impact on District revenues as well as the fiscal year -end reserve balance. Staff requested the Board provide direction should they wish to pursue other options. At a Board workshop in April, the Board indicated they wished to start an accelerated pay down of the District's unfunded retirement liabilities in FY 2013 -14 instead of the planned starting period of FY 2015 -16. This budget includes a $5 million dollar payment towards the unfunded retirement liability. The Board may choose to implement a lower SSC rate increase for FY 2013 -14. Finally, the Board may choose an alternative that was not presented. The O &M and Capital draft budgets will need to be revised, as necessary, to reflect any Board action. N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Budget Review OM 2013 -14 PP.DOC Page 1 of 6 POSITION PAPER Board Meeting Date: May 16, 2013 Subject. RECEIVE THE FISCAL YEAR 2013 -14 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2013 -14 DEBT SERVICE FUND BUDGET BACKGROUND: Staff has developed a 10 -year financial model for forecasting revenues, expenses and fund balance. The model assists the District in setting and projecting SSC rates. The model funds in the following order: Debt Service, O &M /Self- Insurance and lastly, the Sewer Construction Fund. In May, 2013, the District ratepayers will receive a NOTICE OF PUBLIC HEARING /COMPLIANCE WITH PROPOSITION 218 stating a rate increase of up to $34 for FY 2013 -14 for a total up to $405 per year effective July 1, 2013, and up to an additional $34 increase for FY 2014- 15, effective July 1, 2014, for a total of up to $439 per year. The FY 2013 -14 proposed budget includes the allocation of $8.1 million from the O &M Fund towards the unfunded liability associated with GASB 45 post - employment benefits and current year retiree premiums. This amount is based on the draft of the most recently completed two -year actuarial study by Bartel Associates. The $8.1 million includes an approximate payment of $4.7 million for retiree medical, dental and life insurance premiums annually and $3.4 million to be deposited in a GASB 45 PARS investment trust to fund future retiree benefit costs. This position paper focuses on variances between projected FY 2012 -13 expenses and the proposed FY 2013 -14 Budget. The position paper also notes any significant variances between the FY 2012 -13 and FY 2013 -14 Budgets. Attachment summarizes the Debt Service Fund Budget. Attachment II summarizes the O &M revenues, expenses, and reserve balances for seven years - FY 2007 -08 through FY 2013 -14 (five years of actual expenses plus FY 2012 -13 projected and FY 2013 -14 proposed budget numbers). N :\ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Budget Review OM 2013 -14 PP.DOC Page 2 of 6 POSITION PAPER Board Meeting Date: May 16, 2013 subject RECEIVE THE FISCAL YEAR 2013 -14 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2013 -14 DEBT SERVICE FUND BUDGET O &M Revenue: The following table compares Projected FY 2012 -13 to Budget FY 2013 -14 O &M Revenue: Total District O &M Revenue for FY 2012 -13 is projected to be $70.4 million compared to the FY 2013 -14 Budget amount of $75.2 million, resulting in an increase of $4.7 million, or 6.7 %. This is due to: • The O &M SSC allocation increases from $344 to $365; the SSC allocation to the Sewer Construction Fund increases from $27 to $40. The increased O &M allocation of $3.4 million results in an increase to O &M SSC revenue of $3.0 million compared to Projected FY 2012 -13. • Concord primarily shares a flow portion of Treatment Plant and Source Control expenses and is charged administrative overhead and a finance charge. City of Concord revenue is expected to be $2 million, or 18.5 %, more than Projected FY 2012 -13, mainly due to higher treatment plant operating expenses in FY 2013 -14 and an increase in the administrative overhead rate (based on the contract, not the standard overhead rate) compared to FY 2012 -13. N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Budget Review OM 2013 -14 PP.DOC Page 3 of 6 Projected Budget Increase /Decrease ( -) FY 2012 -13 FY 2013 -14 Variance $ Variance % Sewer Service Charge $ 56,509,700 $ 59,531,700 $ 3,022,000 5.3% City of Concord 10,800,000 12,800,000 2,000,000 18.5% IlOther 3,120,200 2,820,300 (299,900) (9.6 %) otal $ 70,429,900 $ 75,152,000 4,722,100 6.7 °/ Total District O &M Revenue for FY 2012 -13 is projected to be $70.4 million compared to the FY 2013 -14 Budget amount of $75.2 million, resulting in an increase of $4.7 million, or 6.7 %. This is due to: • The O &M SSC allocation increases from $344 to $365; the SSC allocation to the Sewer Construction Fund increases from $27 to $40. The increased O &M allocation of $3.4 million results in an increase to O &M SSC revenue of $3.0 million compared to Projected FY 2012 -13. • Concord primarily shares a flow portion of Treatment Plant and Source Control expenses and is charged administrative overhead and a finance charge. City of Concord revenue is expected to be $2 million, or 18.5 %, more than Projected FY 2012 -13, mainly due to higher treatment plant operating expenses in FY 2013 -14 and an increase in the administrative overhead rate (based on the contract, not the standard overhead rate) compared to FY 2012 -13. N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Budget Review OM 2013 -14 PP.DOC Page 3 of 6 POSITION PAPER Board Meeting Date: May 16, 2013 subject RECEIVE THE FISCAL YEAR 2013 -14 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2013 -14 DEBT SERVICE FUND BUDGET O &M Expense: The following table compares Projected FY 2012 -13 to Budget FY 2013 -14 O &M Expense: Total District O &M Expenses are projected to be $69.8 million in FY 2012 -13 compared to a FY 2013 -14 O &M budget of $77.8 million. This reflects an $8.0 million, or 11.5 %, increase in expenses. Variances are discussed in detail below: O &M Salaries: District O &M salaries are projected to be $24.5 million in FY 2012 -13 compared to a budget of $26.7 million in FY 2012 -13 resulting in an increase of $2.2 million, or 9.1 %. This increase is due to many factors: there is a 4% assumed cost -of- living increase (inclusive of the additional 1 % per contracts), there are a large number of merit increases and personnel advancements for newly- hired, current employees, and several positions that are currently open are budgeted in FY 2013 -14. Benefits Including Capitalized Administrative Overhead Credit: District O &M benefits including the capitalized administrative overhead credit for FY 2012 -13, are projected to be $26.2 million compared to a budget of $32.6 million in FY 2013 -14 resulting in an N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Budget Review OM 2013 -14 PP.DOC Page 4 of 6 Projected Budget Increase /Decrease ( -) FY 2012 -13 FY 2013 -14 Variance $ Variance % Salaries $ 24,485,613 26,722,021 2,236,408 9.1% Benefits & Cap O/H Credit 26,210,452 32,570,146 6,359,694 24.3% Chemicals 1,492,180 1,561,000 68,820 4.6% Utilities 4,626,162 4,117,650 (508,512) (11.0 %) Repairs & Maintenance 3,690,429 3,765,527 75,098 2.0% Hauling & Disposal 1,050,300 1,100,500 50,200 4.8% Professional & Legal 591,850 477,350 (114,500) (19.3 %) Outside Services 2,906,808 2,801,621 (105,187) (3.6 %) Self- Insurance 850,000 600,000 (250,000) (9.4 %) Materials & Supplies 1,885,026 2,016,715 131,689 7.0% All Other 2,022,349 2,092,422 70,073 3.5% Total $ 69,811,169 77,824,952 8,013,783 11.5% Total District O &M Expenses are projected to be $69.8 million in FY 2012 -13 compared to a FY 2013 -14 O &M budget of $77.8 million. This reflects an $8.0 million, or 11.5 %, increase in expenses. Variances are discussed in detail below: O &M Salaries: District O &M salaries are projected to be $24.5 million in FY 2012 -13 compared to a budget of $26.7 million in FY 2012 -13 resulting in an increase of $2.2 million, or 9.1 %. This increase is due to many factors: there is a 4% assumed cost -of- living increase (inclusive of the additional 1 % per contracts), there are a large number of merit increases and personnel advancements for newly- hired, current employees, and several positions that are currently open are budgeted in FY 2013 -14. Benefits Including Capitalized Administrative Overhead Credit: District O &M benefits including the capitalized administrative overhead credit for FY 2012 -13, are projected to be $26.2 million compared to a budget of $32.6 million in FY 2013 -14 resulting in an N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Budget Review OM 2013 -14 PP.DOC Page 4 of 6 POSITION PAPER Board Meeting Date: May 16, 2013 subject. RECEIVE THE FISCAL YEAR 2013 -14 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2013 -14 DEBT SERVICE FUND BUDGET increase of $6.4 million, or 24.3 %. This is mainly due to the overhead rate increasing from 123% to 135% in FY 2013 -14 and the increase in salaries. The GASB 45 OPEB contribution for FY 2013 -14 is $8.1 million, down from $8.3 million in FY 2012 -13. The amount budgeted for contribution to the PARS trust is $3.4 million, a decrease of $383,000 from FY 2012 -13. The decrease is due to lower GASB 45 OPEB contribution requirement and an increase in both the number of retirees receiving post - employment benefits and a rise in health care premiums. Benefit rate assumptions are provided in the following bulleted list: • Kaiser— 2.88% rate increase for active; 2.11% weighted average retiree rate increase • HealthNet — 9.2% rate increase for actives employees; 6.06% weighted average retiree rate increase • CCCERA —Additional $5 million payment towards the unfunded retirement liability; 3.5% rate increase due to CCCERA de- pooling, five -year smoothing of 2008 market losses and for normal operating costs • Delta Dental — No rate increases • Long -Term Disability (LTD) — No rate increases • Employee Assistance Program (EAP) — 2.1 % rate increase • Workers' Compensation — estimated 10% rate increase; rates are not yet final • Life Insurance — No rate increase All Other O &M Expenses: The remaining O &M non -labor and benefit expenses total a projected $19.1 million in FY 2012 -13 compared to a budgeted $18.5 million in FY 2013 -14 resulting in an decrease of $582,000, or -3.1 %. Expense category variance explanations are provided in the budget document at a District and Department level. The two largest offsetting expense category variances between Projected FY 2012 -13 and Budgeted FY 2013 -14 are noted below: • Utilities are $509,000 lower in Budgeted FY 2013 -14 than Projected FY 2012 -13, largely due to the high cost of importing electricity in FY 2012 -13 due to the Cogen incident. • Materials & Supplies are $132,000 higher in Budgeted FY 2013 -14 compared to Projected FY 2012 -13. This is largely due to lower- than - anticipated Operating Supplies and Operating fuel in FY 2012 -13. N :\ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Budget Review OM 2013 -14 PP.DOC Page 5 of 6 POSITION PAPER Board Meeting Date: May 16, 2013 Subject RECEIVE THE FISCAL YEAR 2013 -14 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2013 -14 DEBT SERVICE FUND BUDGET Any revisions to the FY 2013 -14 O &M Budget determined at the May 16, 2013 Board Meeting will be incorporated in the Budget submitted for approval at the June 20, 2013 Board Meeting, at which the following actions are scheduled for Board consideration: • Conduct a public hearing to receive comments on the FY 2013 -14 O &M Budget, Self- Insurance Fund Budget, and Debt Service Fund Budget. • Approve and adopt the FY 2013 -14 O &M Budget, Self- Insurance Fund Budget, and Debt Service Fund Budget. RECOMMENDED BOARD ACTION: Review the FY 2013 -14 O &M Budget and Debt Service Fund Budget and provide District staff with comments and guidance leading to the approval and adoption of the Budgets at the June 20, 2013 Board Meeting. N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\Budget Review OM 2013 -14 PP.DOC Page 6 of 6 CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND FY 2013 -14 Debt Service Revenue: Sewer Service Charge Reserve Account Bond Interest Income Ad Valorem Tax (portion allocated to Debt Service) Total Debt Service Revenue Debt Service Expense: Attachment I 25,000 5,563,816 $ 5,588,816 2009 Bond Interest Payment and Amortized Costs, less Tax Subsidy on BAB $ 1,645,435 Possible 8.7% reduction of tax subsidy due to congressional sequestration 36,261 Recycled Water Loan Interest Payment 22,538 Total Interest Payment and Amortization Costs $ 1,704,234 2009 Bond Principal Payment Recycled Water Loan Principal Payment Total Principal Payments Total Debt Service Interest, Amortized Costs and Principal Payments Fund Balance - Beginning of Year Revenue over Expense Transfer from /(to) O &M or Capital Fund Balance - End of Year $ 3,720,000 164,582 $ 3,884,582 $ 5,588,816 Ej N: \ACCOUNTING\GMTEMPI \BUDGET\2013 -2014 BUDGET \Debt Service Fund - Attachment 1 O &M Revenues: Sewer Service Charge (O &M Only) City of Concord Other Total Revenues O &M Expenses: Administrative Engineering Collection System Operations Plant Operations Pumping Stations Total Net Expenses (1) Revenues Over (Under) Expenses O &M Fund Balance - Beginning of Year Revenues Over (Under) Expenses O &M Fund Balance - End of Year (2) FY 2007 -08 Actual 40,207,157 8,206,860 3,722,807 52,136,824 15, 828, 966 6,332,834 8,219,757 22,054,206 2,685,703 55,121,466 (2,984,642) 9,767,747 (2,984,642) 6,783,105 CENTRAL CONTRA COSTA SANITARY DISTRICT O & M REVENUES, EXPENSES AND RESERVES FISCAL YEARS 2007 -08 THROUGH 2013 -14 FY 2008 -09 Actual 43,087,454 8,755,857 3,414,478 55,257,789 16,304,462 6,834,323 9,064,672 22, 927, 971 2,752,950 57,884,378 (2,626,589) 6,783,105 (2,626,589) 4,156, 516 FY 2009 -10 Actual 48,692,520 8,664,668 2,899,485 60,256,673 16,468,495 6,898,357 8,949,125 21,467,827 2,773,800 56,557,604 3,699,069 4,156,516 3,699,069 7,855,585 FY 2010 -11 Actual 49,095,869 9,224,952 1,858,977 60,179,798 18,432,632 6,855,747 8,529,492 21,360,057 2,938,697 58,116,625 2,063,173 7,855,585 2,063,173 9,918,758 FY 2011 -12 Actual 49,123,847 10,647,389 3,367,309 63,138, 545 20,631,971 8,023,225 9,281,886 23,708,322 2,705,489 64,350,893 (1,212,348) 9,918,758 (1,212,348) 8,706,410 FY 2012 -13 Projected 56,509,700 10,800,000 3,120,200 70,429,900 21,122, 917 9,193,638 11,267,779 25,269,147 2,957,688 69,811,169 618,731 8,706,410 618,731 9,325,141 FY 2012 -13 Budget 56,205,500 10,800,000 3,230,800 70,236,300 21,123,745 8,186,764 10,905,445 25,272,977 2,817,533 68,306,464 1,929,836 Attachment II FY 2013 -14 Budget 59,531,700 12,800,000 2,820,300 75,152,000 22,048,046 10,582,751 13,088,979 28,619,007 3,486,169 77, 824, 952 (2,672,952) 9,325,141 (2,672,952) 6,652,189 Sewer Service Charge Rate - O &M 242 260 292 300 302 344 365 Sewer Service Charge Rate - Capital /Debt 58 51 19 11 39 27 40 Sewer Service Equivalent Units 166,145 165,721 166,755 163,653 162,662 164,272 163,101 Notes: (1) Net Expenses include Operating and Maintenance expenses only and do not include any capital salaries or benefits. (2) Prudent fund balance assumed to be approximately 10% of annual expense. gmtemp 2012 -13 Attachmentll $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 Operations and Maintenance Revenue FY 2012 -13 Budget, FY 2012 -13 Projected and FY 2013 -14 Budget Sewer Service Charge City of Concord All Other Budget FY 2012 -13 ■ Projected Actual FY 2012 -13 ❑ Budget FY 2013 -14 O &M REVENUE PREPARED 04/25/13, 08:47:00 CENTRAL CONTRA COSTA SANITARY DISTRICT PROGRAM GM601L BUDGET SUMMARY ANALYSIS - DISTRICT REVENUE FISCAL YEAR 2013 -2014 BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED PROJECTED 13-14 BUDGET TO EST 12 -13 PERCENT BUDGET 12 -13 PERCENT ACCOUNT NUMBER ACCOUNT DESCRIPTION 2012 -13 ACTUAL 12 -13 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE RUNNING EXPENSE 001 - 0000 - 300.10 -00 PERMIT /APPLICATION FEES 204,000 220,000 230,000 10,000 4.55 26,000 12.75 001 -0000- 300.17 -00 SEPTIC TANK DUMPING 65,000 70,000 65,000 5,000- 7.14- 0 .00 001 - 0000- 300.19 -00 OVERTIME INSPECTION 12,000 7,800 9,000 1,200 15.38 3,000- 25.00- 001- 0000 - 300.20 -00 SIDE SEWER INSPECTION 420,000 475,000 489,000 14,000 2.95 69,000 16.43 001 - 0000- 300.22 -00 SEWER SVC CHARGE- COUNTER 189,200 105,000 99,100 5,900- 5.62- 90,100- 47.62- 001- 0000 - 300.23 -00 SEWER SVC CHRG - COUNTY 55,197,600 55,500,000 58,580,200 3,080,200 5.55 3,382,600 6.13 001 - 0000 - 300.24 -00 SEWER SVC CHRG- DIRECT 841,000 927,000 874,400 52,600- 5.67- 33,400 3.97 001- 0000- 300.25 -00 SEWER SVC CHRG -PRIOR YEAR 22,300- 22,300- 22,000- 300 1.35- 300 1.35- 001 -0000- 300.26 -00 SERVICE CHARGES - CONCORD 10,800,000 10,800,000 12,800,000 2,000,000 18.52 2,000,000 18.52 001 - 0000 - 300.27 -00 SALES 2,000 2,000 2,000 0 .00 0 .00 001- 0000 - 300.29 -00 OTHER SERVICE CHARGES 145,000 135,000 145,000 10,000 7.41 0 .00 001 -0000- 300.30 -00 INDUSTRIAL PERMIT FEES 100,000 75,000 95,000 20,000 26.67 5,000- 5.00- 001- 0000 - 300.32 -00 NEW INDUSTRY PERMIT FEES 9,000 91000 10,000 1,000 11.11 1,000 11.11 001 - 0000- 300.33 -00 POLLUTION PREVENTION 0 0 0 0 .00 0 .00 001 - 0000 - 300.33 -01 MVSD P2 PROGRAM 24,000 23,000 24,000 1,000 4.35 0 .00 001- 0000 - 300.35 -00 LEASE RENTAL INCOME 689,000 747,400 527,300 220,100- 29.45- 161,700- 23.47- 001 -0000- 300.36 -00 PRETREATMENT PROGRAM FINE 2,000 35,000 2,000 33,000- 94.29- 0 .00 001- 0000 - 300.38 -00 RECYCLED WATER 355,000 155,000 102,000 53,000- 34.19- 253,000- 71.27- 001 -0000- 300.38 -01 RECYCLED WATER GRANTS 0 0 0 0 .00 0 .00 001 - 0000- 300.43 -00 ANNEXATION CHARGES 18,000 23,000 24,.000 1,000 4.35 6,000 33.33 001 - 0000 - 300.45 -00 INTEREST INCOME 143,000 103,000 119,000 16,000 15.53 24,000- 16.78- 001- 0000- 300.46 -00 TAX REVENUE 0 0 0 0 .00 0 .00 001 - 0000 - 300.47 -00 OTHER AGENCY REIMB -MISC 0 0 0 0 .00 0 .00 001 -0000- 300.55- 00STORMWATER PROGRAM 215,000 230,000 230,000 0 .00 15,000 6.98 001 -0000- 300.56 -00 HOUSE HAZARD WASTE REIMB 825,800 778,000 745,000 33,000- 4.24- 80,800- 9.78- 001- 0000- 300.60 -00 MISCELLANEOUS INCOME 0 30,000 0 30,000- 100.00- 0 .00 001 - 0000 - 300.63 -00 PARTNERING 0 0 0 0 .00 0 .00 001 - 0000 - 300.64 -00 RIGHT -OF -WAY FEES 2,000 2,000 2,000 0 .00 0 .00 70,236,300 70,429,900 _ _ _ __ 75,152,000 __ __________ 4,722,100 _____ _ ___ 6.70 --------------- - 4,915,700 --------- 7.00 *+ RUNNING EXPENSE ________ _ _ __ 70,236,300 ___ ___ _ __ ___ ______ _ ___ __ 70,429,900 __ __ ________ 75,152,000 _______ __ _ __ 4,722,100 ___ ______ 6.70 _ ___ ______ _ _ ___ 4,915,700 __ _______ 7.00 70,236,300 _ ___ ________ 70,429,900 ______ __ ____ 75,152,000 __ ____ ___ ___ 4,722,100 ___ _ _ ____ 6.70 _________ ______ 4,915,700 ___ __ _ ___ 7.00 PAGE 1 $22,000,000 $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Operations & Maintenance Benefits (w /o vacancy factor) FY 2012 -13 Budget, FY 2012 -13 Projected, FY 2013 -14 Budget Workers' Medical & Health Dental Retirement Deferred Other Benefits Accrued Compensation Comp /Medicare (Includes OPEB Compensated Contribution for Absence Future Costs) ❑ Budget FY 2012 -13 ■ Projected Actual FY 2012 -13 ❑ Budget FY 2013 -14 Total District Salaries, Benefits, and Capitalized Administrative Overhead Expense BUDGET FY 2013 -14 COMPARED TO PROJECTED FY 2012 -13 Projected Favorable /(Unfavorable) • Salaries $ 24,485,613 (2,233,408) (9.12 %) Increases due to cost -of- living increases, merit increases, personal advancements and filling of vacant positions. FY 13 -14 includes a 2% vacancy factor. There are no rate changes in Life Insurance and LTD in FY 12 -13, thus the small dollar variance. • Workers' Compensation 505,500 (80,015) (15.83 %) The assumed rate increase is 10 %; confirmed rate increases have not been received at this time. Insurable earnings in Budget FY 13 -14 are higher than Projected This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can be hard to predict. I &M Benefit Vacancy Factor - 1,140,000 O &M Medical & Health FY 12 -13. • Medical & Health 8,737,000 (998,139) (11.42 %) FY 2013 -2014 Kaiser rate increases are 2.88% for active members and a weighted 2.11% for retirees. Health Net increases are 9.2% for active employees and a weighted The Capitalized Administrative Overhead was 123% of salary in FY 12 -13 and is 135% of salary in FY 13 -14, which causes most of the variance increase. Increased salaries is the other maior factor in the variance. There was no rate change for FY 13 -14. Seven more positions were budgeted in FY 13 -14 compared to FY 12 -13. As with medical benefits, the total number of covered employees and retirees increase each year as employees retire and new hires replace them. O &M Retirement 13,548,600 (7,092,034) 6.06% for retirees. Current vacant positions are now budgeted. The total number of covered employees and retirees increase each year as employees retire and new This figure includes an extra $5M payment towards the UAAL in FY 13 -14. Other factors in the increase are higher pensionable wages and a weighted CCCERA rate increase of 3.5 %. Much of that rate increase is due to the impact of de- pooling and large market losses in 2008 that are still being recognized due to five -year smoothing. O &M Deferred Comp /Medicare O &M Other Benefits OPEB Contribution (Future contribution only - Does not Include retiree healthcare premiums) 1,701,137 (233,410) 264,431 (11,862) 3,7675000 382,600 (13.72 %) hires replace them. • Dental 856,000 (56,856) (6.64 %) There was no rate change for FY 13 -14. Current vacant positions are now budgeted. As with medical benefits, the total number of covered employees and retirees O &M Accrued Compensated Absence 360,000 - 0.00% No change in assumption. This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can be hard to predict. increase each year as employees retire and new hires replace them. • Retirement 13,000,000 (7,640,634) (58.77 %) This figure includes an extra $5M payment towards the UAAL in FY13 -14. Other factors in the increase are higher pensionable wages and a weighted CCCERA rate O &M Capitalized Administrative Overhead Credit (3,756,000) 368,238 9.80% The Capitalized Administrative Overhead was 123% of salary in FY 12 -13 and is 135% of salary in FY 13 -14, which causes most of the variance increase. Increased salaries is the other major factor in the variance. increase of 3.5 %. Much of that rate increase is due to the impact of de- pooling and large market losses in 2008 that are still being recognized due to five -year I &M Deferred Comp /Medicare I &M Other Benefits IPEB Contribution (Future contribution only Does not Include retiree healthcare remiums) 1,718,000 (216,547) 257,000 (19,293) 3,965,800 581,400 (12.60 %) (7.51 %) 14.66% Increase due to increase in subject wages. There are no rate changes in Life Insurance and LTD in FY 12 -13, thus the small dollar variance. This amount represents the future payment into the PARS trust for Retiree healthcare. The total annual required contribution (ARC) including retiree medical, dental and life insurance premiums decreased from $8.3M to $8.103M in FY 13 -14. I &M Accrued Compensated Absence 300,000 .1 (60,000) (20.00 %) This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can be hard to predict. I &M Benefit Vacancy Factor - 1,140,000 O &M Medical & Health 3% of budgeted benefits. (7.06 %) I &M Capitalized Administrative Overhead :redit (3,128,848) 995,390 31.81% The Capitalized Administrative Overhead was 123% of salary in FY 12 -13 and is 135% of salary in FY 13 -14, which causes most of the variance increase. Increased salaries is the other maior factor in the variance. *CAPITAL SALARY AND BENEFITS 7,565,471 (2,194,459) (29.01 %) Increased capital salaries and associated benefits in FY 13 -14. Total O &M and Capital $ 58,261,536 . • (10,782,561) (18.51 %) * Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects. BUDGET FY 2013 -14 COMPARED TO BUDGET FY 2012 -13 Budget . • Favorable /(Unfavorable) O &M Salaries 23,891,546 (2,827,475) (11.83 %) No salary increases were budgeted for FY 12 -13. Increase due to cost of living and merit increases. Seven more positions were budgeted in FY 13 -14 compared to FY 12 -13. O &M Workers' Compensation 488,734 (96,781) (19.80 %) The assumed rate increase is 10 %; confirmed rate increases have not been received at this time. Insurable earnings in Budget FY 13 -14 are higher than Projected FY 12 -13. O &M Medical & Health 9,093,475 (641,664) (7.06 %) FY 13 -14 Kaiser rate increases are 2.88% for active members and a weighted 2.11% for retirees. Health Net increases are 9.2% for active employees and a weighted 6.06% for retirees. Current vacant positions are now budgeted. The total number of covered employees and retirees increase each year as employees retire and new hires replace them. O &M Dental 860,371 (52,485) (6.10%) There was no rate change for FY 13 -14. Seven more positions were budgeted in FY 13 -14 compared to FY 12 -13. As with medical benefits, the total number of covered employees and retirees increase each year as employees retire and new hires replace them. O &M Retirement 13,548,600 (7,092,034) (52.35 %) This figure includes an extra $5M payment towards the UAAL in FY 13 -14. Other factors in the increase are higher pensionable wages and a weighted CCCERA rate increase of 3.5 %. Much of that rate increase is due to the impact of de- pooling and large market losses in 2008 that are still being recognized due to five -year smoothing. O &M Deferred Comp /Medicare O &M Other Benefits OPEB Contribution (Future contribution only - Does not Include retiree healthcare premiums) 1,701,137 (233,410) 264,431 (11,862) 3,7675000 382,600 (13.72 %) Increase due to increase in subject wages. (4.49%) There are no rate changes in Life Insurance and LTD in FY 13 -14, thus the small dollar variance. 10.16% This amount represents the future payment into the PARS trust for Retiree healthcare. The total annual required contribution (ARC) including retiree medical, dental and life insurance premiums decreased from $8.3M to $8.103M in FY 13 -14. O &M Accrued Compensated Absence 360,000 - 0.00% No change in assumption. This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can be hard to predict. O &M Benefit Vacancy Factor (1,204,000) i (64,000) 5.32% Decrease from 4% to 3% of budgeted benefits in FY 13 -14. Variance due to the change in other benefit expenses, largely medical and retirement. O &M Capitalized Administrative Overhead Credit (3,756,000) 368,238 9.80% The Capitalized Administrative Overhead was 123% of salary in FY 12 -13 and is 135% of salary in FY 13 -14, which causes most of the variance increase. Increased salaries is the other major factor in the variance. *CAPITAL SALARY AND BENEFITS Total O &M and Capital 9,360,261 (399,669) $ 58,375,555 . • (10,668,542) (4.27 %) (18.28 %) Small increase due to employee benefit rate increases, mainly in retirement and medical. * Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects. CENTRAL CONTRA COSTA SANITARY DISTRICT FY 2012 -13 AND FY 2013 -14 OPERATIONS AND MAINTENANCE BUDGETS DISTRICT SALARIES AND BENEFITS (A) Benefit total does not include capitalized administrative overhead - listed separately in the table. N :\ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\salchrt for PP TOTAL DISTRICT OPERATIONS & MAINTENANCE SEWER CONSTRUCTION Variance Variance Variance FY 2012 -13 FY 2013 -14 Favorable/ FY 2012 -13 FY 2013 -14 Favorable/ FY 2012 -13 FY 2013 -14 Favorable/ Budget Budget Unfavorable Budget Budget Unfavorable Budget Budget Unfavorable SALARIES $ 26,522,568 29,018,485 (2,495,917) 23,522,756 26,034,763 (2,512,007) 2,999,812 2,983,722 16,090 Salary Vacancy (772,000) (565,000) (207,000) (689,000) (510,000) (179,000) (83,000) (55,000) (28,000) OVERTIME 968,138 1,095,803 (127,665) 831,292 969,535 (138,243) 136,846 126,268 10,578 STANDBY 226,498 227,723 (1,225) 226,498 227,723 (1,225) - - - BENEFITS (A) 32,634,351 40,410,086 (7,775,735) 30,083,748 37,829,384 (7,745,636) 2,550,603 2,580,702 (30,099) Benefit Vacancy (1,204,000) (1,135,000) (69,000) (1,204,000) (1,135,000) (69,000) - - - CAP. ADMIN. O/N - - - (3,756,000) (4,124,238) 368,238 3,756,000 4,124,238 (368,238) TOTAL $ 58,375,555 69,052,097 (10,676,542) 49,015,294 59,292,167 (10,276,873) 9,360,261 9,759,930 (399,669) (A) Benefit total does not include capitalized administrative overhead - listed separately in the table. N :\ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\salchrt for PP PREPARED 04/25/13, 08:47:24 PROGRAM GM601L ACCOUNT DESCRIPTION RUNNING EXPENSE * SALARIES & WAGES- MGMNT. * SALARIES & WAGES -NON MGMT ' SALARIES & WAGES -COMP ASS * OVERTIME * STANDBY PAID * SALARY VACANCY ** SALARIES & WAGES ' WORKERS' COMPENSATION INS * STATE UNEMPLOYMENT INSUR * FEDERAL MEDICARE TAX * MEDICAL & HEALTH INSUR * RETIREMENT CONTRIBUTION * DEFERRED COMP. CONTRIB * DENTAL INSURANCE • LONG -TERM DISABILITY INS * LIFE INSURANCE • ACCRUED COMPENSATED ASS * BENEFIT VACANCY • ORES CONTRIBUTION * CAPITALIZED ADM OVERHEAD *' EMPLOYEE BENEFITS * ** RUNNING EXPENSE CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 BUDGET SUMMARY BY TYPE - FUND 001 R/E & SIC SALARIES & BENEFITS FISCAL YEAR 2013 -2014 Y -T -D BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED ACTUAL PROJECTED 13 -14 BUDGET TO EST 12 -13 PERCENT BUDGET 12 -13 PERCENT 2012 -2013 EXPENDED ACTUAL 12 -13 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 1,704,493 1,211,197 1,469,300 2,176,963 707,663- 48.16- 472,470- 27.72- 21,518,263 15,967,778 21,387,886 23,557,800 2,169,914- 10.15- 2,039,537- 9.48- 300,000 240,956 300,000 300,000 0 .00 0 .00 831,292 743,216 1,078,027 969,535 108,492 10.06 138,243- 16.63- 226,498 173,717 250,400 227,723 22,677 9.06 1,225- .54- 689,000- 0 0 510,000- 510,000 .00 179,000- 25.98 23,891,546 18,336,864 24,485,613 26,722,021 2,236,408- 9.13- 2,830,475- 11.85- 488,734 374,111 505,500 585,515 80,015- 15.83- 96,781- 19.80- 30,000 21,030 32,000 30,000 2,000 6.25 0 .00 328,905 255,345 345,000 370,161 25,161- 7.29- 41,256- 12.54- 9,093,475 6,581,843 8,737,000 9,735,139 998,139- 11.42- 641,664- 7.06- 13,548,600 9,526,402 13,000,000 20,640,634 7,640,634- 58.77- 7,092,034- 52.35- 1,372,232 1,033,295 1,373,000 1,564,386 191,386- 13.94- 192,154- 14.00- 860,371 640,519 856,000 912,856 56,856- 6.64- 52,485- 6.10- 70,489 48,430 65,000 74,135 9,135- 14.05- 3,646- 5.17- 163,942 119,056 160,000 172,158 12,158- 7.60- 8,216- 5.01- 360,000 14,542- 300,000 360,000 60,000- 20.00- 0 .00 1,204,000- 0 0 1,135,000- 1,135,000 .00 69,000- 5.73 3,767,000 3,767,000 3,965,800 3,384,400 581,400 14.66 382,600 10.16 3,756,000- 2,517,973- 3,128,848- 4,124,238- 995,390 31.81- 368,238 9.80- 25,123,748 ------------ 19,834,516 26,210,452 32,570,146 6,359,694- 24.26- 7,446,398- 29.64- 49,015,294 ------ - - - - -- 38,171,380 ------ - - - - -- 50,696,065 ------ - - - - -- 59,292,167 ------ - - - - -- 8,596,102- --- - - - - -- 16.96- --------- - - - - -- 10,276,873- --- - - - - -- 20.97- PREPARED 04/25/13, 08:47:24 PROGRAM GM601L ACCOUNT DESCRIPTION SEWER CONSTRUCTION * OVERTIME * CAPITALIZED SALARIES * OVERTIME * SALARY VACANCY ** SALARIES & WAGES * WORKERS' COMPENSATION INS + FEDERAL MEDICARE TAX . * MEDICAL & HEALTH INSUR * RETIREMENT CONTRIBUTION * DEFERRED COMP. CONTRIB * DENTAL INSURANCE * LONG -TERM DISABILITY INS * LIFE INSURANCE * CAPITALIZED ADM OVERHEAD *+ EMPLOYEE BENEFITS * ** SEWER CONSTRUCTION CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 2 BUDGET SUMMARY BY TYPE - FUND 001 R/E & SIC SALARIES & BENEFITS FISCAL YEAR 2013 -2014 Y -T -D BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED ACTUAL PROJECTED 13 -14 BUDGET TO EST 12 -13 PERCENT BUDGET 12 -13 PERCENT 2012 -2013 EXPENDED ACTUAL 12 -13 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 0 0 0 0 0 .00 0 .00 2,999,812 1,933,539 2,475,559 2,983,722 508,163- 20.53- 16,090 .54 136,846 33,627 54,064 126,268 72,204- 133.55- 10,578 7.73 83,000- 0 0 55,000- 55,000 .00 28,000- 33.73 3,053,658 1,967,166 2,529,623 3,054,990 525,367- 20.77- 1,332- .04- 22,964 12,216 14,000 22,352 8,352- 59.66- 612 2.67 40,761 27,560 35,000 41,455 6,455- 18.44- 694- 1.70- 516,850 321,926 435,000 478,261 43,261- 9.95- 38,589 7.47 1,724,171 1,007,033 1,217,000 1,791,108 574,108- 47.17- 66,937- 3.88- 170,567 106,137 141,000 175,756 34,756- 24.65- 51189- 3.04- 52,307 33,804 46,000 49,407 3,407- 7.41- 2,900 5.54 8,832 6,222 81000 81500 500- 6.25- 332 3.76 14,151 8,624 11,000 13,863 2,863- 26.03- 288 2.04 3,756,000 2,517,973 3,128,848 4,124,238 995,390- 31.81- 368,238- 9.80- 6,306,603 ------------ 4,041,495 5,035,848 - - -- 6,704,940 ------ - - - - -- 1,669,092- ------ - - - - -- --- 33.14- - - - - -- 398,337- --------- - - - - -- 6.32- --- - - - - -- 9,360,261 ------ - - - - -- 6,008,661 ------ - - 7,565,471 9,759,930 2,194,459- 29.01- 399,669- 4.27- 58,375,555 44,180,041 58,261,536 69,052,097 10,790,561- 18.52- 10,676,542- 18.29- $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 Operations and Maintenance Expense FY 2012 -13 Budget, FY 2012 -13 Projected and FY 2013 -14 Budget Salaries Benefits & Chemicals Utilities Repairs & Hauling & Professional Outside Self- Materials & All Other Cap O/H Maintenance Disposal & Legal Services Insurance Supplies Credit ❑ Budget FY 2012 -13 ■ Projected Actual FY 2012 -13 11 Budget FY 2013 -14 TOTAL DISTRICT O &M EXPENSE BUDGET FY 2013 -14 COMPARED TO PROJECTED FY 2012 -13 Projected • • - Favorable /(Unfavorable) FY 2012 -13 Variance $ Variance % Variance Explanations Salaries Benefits & Ca O/H Credit $ 24,485,613 2,236,408 26,210,452 16 ,359,694 9.13% 24.26% Increase due to cost of living and merit increases. Several positions currently vacant are budgeted in FY 13 -14. See Salary & Benefit Tab. Chemicals 1,492,180 68,820 4.61% Not a significant variance; increased limespending offset by lowerspending on other chemicals. Utilities 4,626,162 508,512 10.99% Decrease due to high cost of importing electricity in FY 12 -13 due to Cogen incident offset by the dry winter and expected rise in electric rates. Repairs & Maintenance Hauling & Disposal 3,690,429 75,098 1,050,300 50,200 2.03% 4.78% Increase due to lower than expected expenses in FY 12 -13 and increased IT expenses in FY 13 -14. Expected small increases to Janitorial & Refuse Removal, Ash Removal, and Grit Removal rates. Increase in Sludge Removal. Professional & Legal Outside Services 591,850 114,500 2,906,808 105,187 850,000 250,000 1,885,026 (131,689) 19.35% 3.62% Decrease largely due to morespent in FY 12 -13 for POB review, DC and GASB 45 study, and labor negotiations. Decrease mainly due to lower temporary staff expense for the Permit records audit. Self- Insurance 29.41% Per S/I budget estimates. Materials & Supplies (6.99 1/6) Lower than anticipated Operating Supplies and Operating Fuel expenses in FY 12 -13. Operating fuel expenses expected to increase in FY 13 -14 due to storage tank work. All Other 2,022,349 (70,073) (3.46%) Increase in Public Agency Fees and Outside Agency Fees reflect increased money for BACWA participation and to fund other studies re uired in our NPDES emit offset b no election expenses in FY 13 -14. Total $ 69,811,169 � 8,013,783 (11.48% BUDGET FY 2013 -14 COMPARED TO BUDGET FY 2012 -13 Budget .. - Favorable /(Unfavorable) FY 2012 -13 Variance $ Variance % Variance Explanations Salaries 23,891,546 (2,830,475)1 No salary increases were budgeted for FY 12 -13. Increase due to cost of living and merit increases. Seven more positions were budgeted in FY 13 -14 compared to FY 12 -13. Benefits & Ca O/H Credit Chemicals 25,123,748 7,446,398 1,581,000 20,000 29.64% See Salary & Benefit Tab. 1.27% Not a significant variance. Utilities Repairs & Maintenance Hauling & Disposal 3,906,150 211,500 3,644,811 120,716 1,039,800 60,700 5.41% Increase due to higher projected electricity rates and nominal increases to amount budgeted for electrical, natural gas, and water. 3.31% Increase mainly due increased IT expense and higher Co en maintenance contract in FY 13 -14. 5.84% Increase in sludge hauling expense. Nominal increases in all other accounts for POD. Professional & Legal Outside Services 590,900 113,550 3,248,970 447,349 19.22% 13.77% Decrease due to higher legal services and professional services related to negotiations in FY 12 -13. Decrease in technical services largely due to the elimination of unused line items for consultants to evaluate operator shift scheduling, SOP's and information mapping, maintenance and inspection of outfall. Self- Insurance Materials & Supplies All Other 850,000 250,000 1,970,805 45,910 2,458,734 366,312 29.41% Per S/I budget estimates. 2.339/6 Increases to Office Equipment/Supplies, Laborator Supplies and Operating Fuel in POD in FY 13 -14. 14.90% Decrease largely due no election expense offset by large increase in Public Agency Fees and Outside Agency Fees reflect increased money for BACWA participation and to fund other studies required in our NPDES permit. Total $ 68,306,464 (9,518,488) (13.93 %) PREPARED 04/25/13, 08:48:43 CENTRAL CONTRA COSTA SANITARY DISTRICT PROGRAM GM601L BUDGET SUMMARY BY TYPE - FUND 001 DISTRICT EXPENSES FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED 2012 -2013 BUDGETED TO ACT 12 -13 PERCENT BUDGET 12 -13 PERCENT ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE VARIANCE VARIANCE VARIANCE * SALARIES 6 WAGES 23,891,546 24,485,613 26,722,021 2,236,408- 9.13- 2,830,475 - 11.85- * EMPLOYEE BENEFITS 25,123,748 26,210,452 32,570,146 6,359,694- 24.26- 7,446,398- 29.64- * DIRECTOR FEES 6 EXPENSES 161,960 161,960 155,637 6,323 3.90 6,323 3.90 * CHEMICALS 1,581,000 1,492,180 1,561,000 68,820- 4.61- 20,000 1.27 * UTILITIES 3,906,150 4,626,162 4,117,650 508,512 10.99 211,500- 5.41- * REPAIRS s. MAINTENANCE 3,644,811 3,690,429 3,765,527 75,098- 2.03- 120,716- 3.31- * HAULING & DISPOSAL 1,039,800 1,050,300 1,100,500 50,200- 4.78- 60,700- 5.84- * PROFESSIONAL 6 LEGAL SERV 590,900 591,850 477,350 114,500 19.35 113,550 19.22 * OUTSIDE SERVICES 3,248,970 2,906,808 2,801,621 105,187 3.62 447,349 13.77 * SELF - INSURANCE EXPENSE 850,000 850,000 600,000 250,000 29.41 250,000 29.41 * MATERIALS & SUPPLIES 1,970,805 1,885,026 2,016,715 131,689- 6.99- 45,910- 2.33- * OTHER EXPENSES 2,296,774 1,860,389 1,936,785 76,396- 4.11- 359,989 15.67 68,306,464 69,811,169 77,824,952 8,013,783- 11.48- 9,518,488- 13.93- PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 BUDGET LISTING BY DISTRICT PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * SALARIES & WAGES- MGMNT. 1,704,493 1,469,300 2,176,963 707,663- * SALARIES & WAGES -NON MGMT 21,518,263 21,387,886 23,557,800 2,169,914- * SALARIES & WAGES -COMP ASS 300,000 300,000 300,000 0 * OVERTIME 831,292 1,078,027 969,535 108,492 * STANDBY PAID 226,498 250,400 227,723 22,677 * SALARY VACANCY 689,000- 0 510,000- 510,000 ** SALARIES & WAGES 23,891,546 24,485,613 26,722,021 2,236,408- * WORKERS' COMPENSATION INS 488,734 505,500 585,515 80,015- * STATE UNEMPLOYMENT INSUR 30,000 32,000 30,000 2,000 * FEDERAL MEDICARE TAX 328,905 345,000 370,161 25,161- * MEDICAL & HEALTH INSUR 9,093,475 8,737,000 9,735,139 998,139- * RETIREMENT CONTRIBUTION 13,548,600 13,000,000 20,640,634 7,640,634- * DEFERRED COMP. CONTRIB 1,372,232 1,373,000 1,564,386 191,386- * DENTAL INSURANCE 860,371 856,000 912,856 56,856- * LONG -TERM DISABILITY INS 70,489 65,000 74,135 9,135- * LIFE INSURANCE 163,942 160,000 172,158 12,158- * ACCRUED COMPENSATED ASS 360,000 300,000 360,000 60,000- * BENEFIT VACANCY 1,204,000- 0 1,135,000- 1,135,000 * OPEB CONTRIBUTION 3,767,000 3,965,800 3,384,400 581,400 * CAPITALIZED ADM OVERHEAD 3,756,000- 3,128,848- 4,124,238- 995,390 ** EMPLOYEE BENEFITS 25,123,748 26,210,452 32,570,146 6,359,694- * DIRECTOR MEETING FEES 60,325 60,325 59,200 1,125 * BOARD TRAINING AND CONF 46,000 46,000 64,000 18,000- * BOARD HEALTH BENEFITS 55,635, 55,635 32,437 23,198 ** DIRECTOR FEES & EXPENSES 161,960 161,960 155,637 6,323 * LIME 206,000 310,000 300,000 10,000 * POLYMER 485,000 436,000 450,000 14,000- * BOILER CHEMICALS 58,000 58,000 72,000 14,000- * OTHER CHEMICALS 524,000 502,180 540,000 37,820- * HYPOCHLORITE 308,000 186,000 199,000 13,000- ** CHEMICALS 1,581,000 1,492,180 11561,000 68,820- * ELECTRICAL 966,000 1,668,879 995,200 .673,679 * NATURAL GAS 2,090,500 2,161,500 2,216,500 55,000- * LAND -FILL GAS 475,000 448,000 473,000 25,000- * WATER 89,750 101,750 102,250 500- * TELEPHONE 284,900 246,033 330,700 84,667- ** UTILITIES 3,906,150 4,626,162 4,117,650 508,512 * OUTSIDE VEH /EQUIP REPAIR 116,250 116,250 91,100 25,150 * VEHIC /EQUIP REPAIR MAINT 90,000 106,923 110,000 3,077- * GENERAL REPAIRS & MAINT 945,000 1,037,631 962,000 75,631 * OUTSIDE REPAIRS & MAINT. 1,976,150 1,924,124 2,046,701 122,577- * COMPUTER REPAIRS & MAINT 477,411 465,501 555,726 90,225- * REAL PROPERTY REPAIRS 40,000 40,000 0 40,000 ** REPAIRS & MAINTENANCE 3,644,811 3,690,429 3,765,527 75,098- * ASH REMOVAL 160,000 144,000 152,000 8,000- * SLUDGE REMOVAL 10,000 0 25,000 25,000- * GRIT REMOVAL 80,000 80,000 90,000 10,000- PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DISTRICT FISCAL YEAR 2013 -2014 PREPARED 04/25/13 PAGE 2 PROGRAM GM601L PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * JANITORIAL & REFUSE REMOV 248,600 293,100 289,800 3,300 * SPOILS REMOVAL 30,000 30,000 30,000 0 * HAZARDOUS WASTE DISPOSAL 511,200 503,200 513,700 10,500- * MOBILE COLLECTION -HHW 0 0 0 0 ** HAULING & DISPOSAL 1,039,800 1,050,300 1,100,500 50,200- * PROFESSIONAL SERVICES 170,800 215,850 126,250 89,600 * LEGAL SERVICES -BOARD 62,000 62,000 80,000 18,000- * LEGAL SERVICES -STAFF 358,100 314,000 271,100 42,900 ** PROFESSIONAL & LEGAL SERV 590,900 591,850 477,350 114,500 * OUTSIDE SAFETY SERVICES 84,200 60,000 89,200 29;200- * TECHNICAL SERVICES 2,737,920 2,414,158 2,271,520 142,638 * DATA PROCESSING SERVICES 400 200 300.. 100- * OTHER PUBLIC AGENCY SERVS 309,750 303,750 309,500 5,750- * REPROGRAPHIC SERVICES 18,700 8,700 13,101 4,401- * RECRUITMENT 98,000 120,000 118,000 2,000 ** OUTSIDE SERVICES 3,248,970 2,906,808 2,801,621 105,187 * SELF - INSURANCE EXPENSE 850,000 850,000 600,000 250,000 ** SELF - INSURANCE EXPENSE 850,000 850,000 600,000 250,000 * OFFICE EQUIPMENT /SUPPLIES 210,460 194,635 213,260 18,625- * GASOLINE, OIL & FUEL 257,450 257,450 272,000 14,550- * OPERATING SUPPLIES 1,175,900 1,137,276 1,190,410 53,134- * OPERATING FUEL 38,000 19,342 48,000 28,658- * LABORATORY SUPPLIES 146,000 145,000 154,700 9,700- * SAFETY SUPPLIES 142,995 131,323 138,345 7,022- * INVENTORY OVER /SHORT 0 0 0 0 •* MATERIALS & SUPPLIES 1,970,805 1,885,026 2,016,715 131,689- * RENTS & LEASES 213,150 182,050 195,801 13,751- * PUBLIC AGENCY FEES 427,035 448,818 493,844 45,026- * PUBLIC INFORMATION 438,000 249,600 285,500 35,900- * TUITION REIMBURSEMENT 44,550 33,001 53,550 20,549- * TECH TRAIN, CONF & MEETS 334,170 288,330 393,570 105,240- * CERTIFICATION & LICENSES 19,541 18,406 19,397 991- * CLAIMS 5,100 1 501 500- * SUBSCRIPTION /PUBLICATION 33,948 31,194 34,688 3,494- * MILEAGE REIMBURSEMENTS 7,140 9,130 9,490 360- * PUBLIC NOTICES 51850 2,350 5,850 3,500- * OUTSIDE ORGANIZATION FEES 278,000 268,280 314,040 45,760- • EMPLOYEE MEMBERSHIPS 39,145 36,127 39,224 3,097- * MISCELLANEOUS 36,030 27,802 41,330 13,528- * ELECTION EXPENSE 350,000 260,000 0 260,000 * PROFESSIONAL EXP REIMB 65,115 5,300 50,000 44,700- ** OTHER EXPENSES 2,296,774 1,860,389 1,936,785 76,396- 68,306,464 69,811,169 77,824,952 8,013,783- ADMINISTRATION DEPARTMENT O &M EXPENSE BUDGET FY 2013 -14 COMPARED TO PROJECTED FY 2012 -13 Projected = • • - Favorable /(Unfavorable) Salaries $ 4,525,000 • • (476,596) (10.53 %) Increase due to cost of living and merit increases. Director position is budgeted for 6 months in FY 13 -14. Benefits & Capital O/H credit 12,282,644 • : (964,524) (7.85 %) See salary & benefit tab. Utilities 151,700 31,600 20.83% Decrease due to some utilities moved from Purchasing to Engineering for FY 13 -14. Repairs & Maintenance 471,600 (63,115) (13.38 %) Increase due to IT adding new core switches, online backup, and a 2nd IBM server at CSO in FY 13 -14. Professional & Legal 490,850 147,600 30.07% Decrease due to more spent in FY 12 -13 for POB review, DC and GASB 45 study, and labor negotiations. Outside Services 1,264,000 (1,700) (0.13 %) Not a significant variance. Self- Insurance 850,000 250,000 29.41% Per S/I budget estimates. Materials & Supplies 219,690 (7,695) (3.50 %) Not a significant variance. All Other 867,433 159,301 18.36% Decrease due to no election expense in FY 13 -14, offset by more spent on community outreach programs, tech training, and professional expense reimbursements. Total $ 21,122,917 (925,129) (4.38 %) PREPARED 04/25/13, 08:49:28 PROGRAM GM601L ACCOUNT DESCRIPTION ADMINISTRATION * SALARIES 6 WAGES * EMPLOYEE BENEFITS * DIRECTOR FEES 6 EXPENSES * UTILITIES * REPAIRS 6 MAINTENANCE * PROFESSIONAL S LEGAL SERV * OUTSIDE SERVICES * SELF - INSURANCE EXPENSE * MATERIALS & SUPPLIES * OTHER EXPENSES ADMINISTRATION CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2013 -2014 PROJECTED BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED 2012 -2013 13 -14 BUDGET TO ACT 12 -13 PERCENT BUDGET 12 -13 PERCENT 2012 -2013 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 4,437,393 4,525,000 5,001,596 476,596- 10.53- 564,203- 12.71- 11,942,902 12,282,644 13,247,168 964,524- 7.85- 1,304,266- 10.92- 161,960 161,960 155,637 6,323 3.90 6,323 3.90 176,700 151,700 120,100 31,600 20.83 56,600 32.03 500,300 471,600 534,715 63,115- 13.38- 34,415- 6.88- 434,800 490,850 343,250 147,600 30.07 91,550 21.06 1,353,550 1,264,000 1,265,700 1,700- .13- 87,850 6.49 850,000 850,000 600,000 250,000 29.41 250,000 29.41 238,725 219,690 227,385 7,695- 3.50- 11,340 4.75 1,027,415 705,473 552,495 152,978 - - - - -- 21.68 ---- - - - - -- 474,920 --------- - - - - -- 46.22 ---- - - - - -- ------ - -- - -- 21,123,745 ------ - - - - -- 21,122,917 ------ - - - - -- 22,048,046 ------ 925,129- 4.38- 924,301- 4.38- CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * SALARIES & WAGES- MGMNT. 877,552 997,900 1,062,282 64,382- * SALARIES & WAGES -NON MGMT 3,291,161 3,161,400 3,630,918 469,518- ' COMP ABS- ACCRUAL PAYMENTS 300,000 300,000 300,000 0 ' OVERTIME 86,680 65,700 97,396 31,696- * SALARY VACANCY 118,000- 0 89,000- 89,000 ** SALARIES & WAGES 41437,393 4,525,000 5,001,596 476,596- * WORKERS' COMPENSATION INS 21,068 21,763 25,560 3,797- * STATE UNEMPLOYMENT INSUR 30,000 32,000 30,000 2,000 ' FEDERAL MEDICARE TAX 59,784 62,715 67,679 4,964- ' MEDICAL & HEALTH INSUR 4,989,737 4,769,837 5,212,659 442,822- * RETIREMENT CONTRIBUTION 2,467,722 2,369,012 3,815,002 1,445,990- * DEFERRED COMP. CONTRIB 239,084 239,323 282,960 43,637- * DENTAL INSURANCE 474,533 460,511 483,306 22,795- * LONG -TERM DISABILITY INS 11,173 10,302 11,889 1,587- * LIFE INSURANCE 71,491 71,307 74,392 3,085- * ACCRUED COMPENSATED ASS. 360,000 300,000 360,000 60,000- ' BENEFIT VACANCY 500,000- 0 443,000- 443,000 * OPEB CONTRIBUTION 3,767,000 3,965,800 3,384,400 581,400 ' CAPITALIZED ADM OVERHEAD 48,690- 19,926- 57,679- 37,753 ** EMPLOYEE BENEFITS 11,942,902 12,282,644 13,247,168 964,524- * DIRECTOR MEETING FEES 60,325 60,325 59,200 1,125 * BOARD TRAINING AND CONF 46,000 46,000 64,000 18,000- * BOARD HEALTH BENEFITS 55,635 55,635 32,437 23,198 ** DIRECTOR FEES & EXPENSES 161,960 161,960 155,637 6,323 * ELECTRICAL 75,000 75,000 0 75,000 * NATURAL GAS 11,000 11,000 0 11,000 * WATER 4,000 4,000 0 4,000 * TELEPHONE 86,700 61,700 120,100 58,400- ** UTILITIES 176,700 151,700 120,100 31,600 * GENERAL REPAIRS & MAINT 5,000 5,000 51000 0 * OUTSIDE REPAIRS & MAINT 70,800 47,100 64,800 17,700- ` COMPUTER REPAIRS & MAINT 384,500 379,500 464,915 85,415- * REAL PROPERTY REPAIRS 40,000 40,000 0 40,000 ** REPAIRS & MAINTENANCE 500,300 471,600 534,715 63,115- ' PROFESSIONAL SERVICES 170,800 215,850 126,250 89,600 ' LEGAL SERVICES -BOARD 62,000 62,000 80,000 18,000- * LEGAL SERVICES -STAFF 202,000 213,000 137,000 76,000 ** PROFESSIONAL & LEGAL SERV 434,800 490,850 343,250 147,600 * OUTSIDE SAFETY SERVICES 55,000 35,000 50,000 15,000- * TECHNICAL SERVICES 1,010,400 933,550 914,900 18,650 * DATA PROCESSING SERVICES 400 200 300 100- * OTHER PUBLIC AGENCY SERVS 174,750 168,750 173,000 4,250- ' REPROGRAPHIC SERVICES 15,000 6,500 91500 3,000- * RECRUITMENT 98,000 120,000 118,000 2,000 ** OUTSIDE SERVICES 1,353,550 1,264,000 1,265,700 1,700- * SELF - INSURANCE EXPENSE 850,000 850,000 600,000 250,000 ** SELF - INSURANCE EXPENSE 850,000 850,000 600,000 250,000 PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE FISCAL YEAR 2013 -2014 PREPARED 04/25/13 PAGE 2 PROGRAM GM601L PROJECTED FINAL BUDGET 13 -14 TO BXTDCET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * OFFICE EQUIPMENT /SUPPLIES 123,000 106,815 122,700 15,885- ' OPERATING SUPPLIES 69,450 70,050 61,860 8,190 * SAFETY SUPPLIES 46,275 42,825 42,825 0 * INVENTORY OVER /SHORT 0 0 0 0 ** MATERIALS & SUPPLIES 238,725 219,690 227,385 7,695- * RENTS & LEASES 35,600 33,556 39,200 5,644- + PUBLIC AGENCY FEES 2,500 2,500 2,500 0 * PUBLIC INFORMATION 427,000 249,500 278,500 29,000- * TUITION REIMBURSEMENT 11,000 81000 10,000 2,000- * TECH TRAIN, CONF & MEETS 86,450 79,400 107,600 28,200- * CERTIFICATION & LICENSES .1,800 1,300 1,300 0 * CLAIMS 5,000 0 500 500- * SUBSCRIPTION /PUBLICATION 7,785 7,125 7,815 690- * MILEAGE REIMBURSEMENTS 4,050 4,600 5,800 1,200- * PUBLIC NOTICES 750 750 750 0 * OUTSIDE ORGANIZATION FEES 29,200 35,000 35,000 0 * EMPLOYEE MEMBERSHIPS 8,715 8,620 9,680 1,060- * MISCELLANEOUS 15,950 14,622 15,350 728- ' ELECTION EXPENSE 350,000 260,000 0 260,000 + PROFESSIONAL EXP REIMB 41,615 500 38,500 38,000- '* OTHER EXPENSES 1,027,415 705,473 552,495 152,978 21,123,745 21,122,917 22,048,046 925,129- ENGINEERING DEPARTMENT O &M EXPENSE BUDGET FY 2013 -14 COMPARED TO PROJECTED FY 2012 -13 Projected • • - Favorable /(Unfavorable) FY 2012 -13 Variance Variance % $ 5,767,419 • • (241,544) (4.19%) Benefits & Cap O/H Credit 1,641,555 (1,031,000) (62.81 %) Utilities 66,600 (125,800) (188.89 %) Repairs & Maintenance 81,651 :. (25,210) (30.88 %) Hauling & Disposal 521,200 - 0.00% Professional & Legal 86,000 • • i (13,100) (15.23 %) Outside Services 627,100 112,000 17.86% Materials & Supplies 192,174 i (2,536) (1.32 %) All Other 209,939 : • (61,923) (29.50 %) Total $ 9,193,638 (1,389,113) (15.11 %) Variance Explanations Salaries are expected to increase due to the filling of vacant and new positions, and cost of living and merit increases in FY 13 -14. See Salary & Benefits Tab. Increase due to the transfer of Real Property expenses from Administration to Engineering in FY 13 -14. Expenses were lower than anticipated in FY 12 -13. The expenditure level is anticipated to return to a more normal level in FY 13 -14. No variance. Expenses were lower than anticipated in FY 12 -13. The expenditure level is anticipated to return to a more normal level in FY 13 -14. Expenses were higher than anticipated in FY 12 -13 due to the use of temporary accounting staff to update Permit records (which resulted in additional revenue). The expenditure level is anticipated to return to a more normal level in FY 13 -14 which includes the transfer of Real Property expenses from Administration to Engineering. Not a significant variance. Expenses were lower than anticipated in FY 12 -13 for Technical Training, Conferences & Meetings due to staff vacancies. The expenditure level is anticipated to return to a more normal level in FY 13 -14 which includes increased Outside Organization Fees for HHW and Reclaimed Water. II BUDGET FY 2013 -14 COMPARED TO BUDGET FY 2012 -13 II Salaries Budget FY 2012 -13 5,401,830 Favorable /(Unfavorable) (607,133)1 (11.24 %) Benefits & Cap O/H Credit 1,098,796 (1,573,759) (143.23 %) Utilities 69,500 i (122,900) (176.83 %) Repairs & Maintenance 103,961 : • (2,900) (2.79 %) Hauling &Disposal 521,200 - 0.00% Professional &Legal 96,100 • • (3,000) (3.12 %) Outside Services 446,600 (68,500) (15.34 %) Materials & Supplies 193,010 (1,700) (0.88%) All Other 1 255,767 : • (16,095) (6.29 %) variance tmanations No salary increases were budgeted for FY 12 -13. Salaries are expected to increase due to the filling of vacant and new positions, and cost of living and merit increases. See Salary & Benefits Tab. Expenses are greater next year due to the transfer of Real Property expenses from Administration to Engineering. Not a significant variance. No variance. Expenses are greater next year due to the transfer of Real Property expenses from Administration to Engineering. Expenses are greater next year due to the transfer of Real Property expenses from Administration to Engineering and planned Environmental Compliance enforcement training using St. Mary's College enforcement agreement funds. Not a significant variance. Expenses are greater next year due to the transfer of Real Property expenses from Administration to Engineering and increased Outside Organization Fees for HHW and Reclaimed Water. IlTotal 1 $ 8,186,764 (2,395,987) (29.27 %)l 1 �� PREPARED 04/25/13, 08:49:28 PROGRAM GM601L ACCOUNT DESCRIPTION ENGINEERING ' SALARIES & WAGES ' EMPLOYEE BENEFITS * UTILITIES + REPAIRS & MAINTENANCE * HAULING & DISPOSAL + PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES ENGINEERING CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 2 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2013 -2014 PROJECTED BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED 2012 -2013 13 -14 BUDGET TO ACT 12 -13 PERCENT BUDGET 12 -13 PERCENT 2012 -2013 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 5,401,830 5,767,419 6,008,963 241,544- 4.19- 607,133- 11.24- 1,098,796 1,641,555 2,672,555 1,031,000- 62.81- 1,573,759- 143.23- 69,500 66,600 192,400 125,800- 188.89- 122,900- 176.83- 103,961 81,651 106,861 25,210- 30.88- 2,900- 2.79- 521,200 521,200 521,200 0 .00 0 .00 96,100 86,000 99,100 13,100- 15.23- 3,000- 3.12- 446,600 627,100 515,100 112,000 17.86 68,500- 15.34- 193,010 192,174 194,710 2,536- 1.32- 1,700- .88- 255,767 209,939 271,862 61,923- - - - -- 29.50- ---- - - - - -- 16,095- --------- - - - - -- 6.29- ---- - - - - -- ---.--------- 8,186,764 - ----- - - - - -- 9,193,638 ------ - - - - -- 10,582,751 ------ - 1,389,113- 15.11- 2,395,987- 29.27- CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 BUDGET LISTING BY DEPARTMENT- ENGINEERING PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE + SALARIES & WAGES- MGMNT. 297,497 155,200 417,722 262,522- * SALARIES & WAGES -NON MGMT 5,210,333 5,501,219 5,604,241 103,022- * SALARIES & WAGES -COMP ABS 0 0 0 0 * OVERTIME 59,000 111,000 107,000 4,000 * SALARY VACANCY 1651000- 0 120,000- 120,000 ** SALARIES & WAGES 5,401,830 5,767,419 6,008,963 241,544- * WORKERS' COMPENSATION INS 70,133 72,448 77,606 5,158- * FEDERAL MEDICARE TAX 75,346 79,039 84,135 5,096- * MEDICAL & HEALTH INSUR 1,055,206 1,014,054 1,193,204 179,150- * RETIREMENT CONTRIBUTION 3,117,716 2,992,383 4,751,622 1,759,239- * DEFERRED COMP. CONTRIB 311,582 311,828 350,902 39,074- * DENTAL INSURANCE 107,024 108,988 118,694 9,706- + LONG -TERM DISABILITY INS 16,495 15,209 16,882 1,673- * LIFE INSURANCE 26,488 25,313 28,215 2,902- * ACCRUED COMPENSATED ABS. 0 0 0 0 * BENEFIT VACANCY 191,000- 0 189,000- 189,000 * CAPITALIZED ADM OVERHEAD 3,490,194- 2,977,707- 3,759,705- 781,998 ** EMPLOYEE BENEFITS 1,098,796 1,641,555 2,672,555 1,031,000- * ELECTRICAL 14,400 14,400 108,000 93,600- + NATURAL GAS 1,500 1,500 21,500 20,000- * WATER 2,000 2,000 6,500 4,500- * TELEPHONE 51,600 48,700 56,400 7,700- +* UTILITIES 69,500 66,600 192,400 125,800- * OUTSIDE REPAIRS & MAINT. 52,050 33,050 54,050 21,000- * COMPUTER REPAIRS & MAINT 51,911 48,601 52,811 4,210- * REAL PROPERTY REPAIRS 0 0 . 0 0 ** REPAIRS & MAINTENANCE 103,961 81,651 106,861 25,210- * JANITORIAL & REFUSE REMOV 21,000 21,000 21,000 0 * HAZARDOUS WASTE DISPOSAL 500,200 500,200 500,200 0 * MOBILE COLLECTION -HHW 0 0 0 0 ** HAULING & DISPOSAL 521,200 521,200 521,200 0 * LEGAL SERVICES -STAFF 96,100 86,000 99,100 13,100- ** PROFESSIONAL & LEGAL SERV 96,100 86,000 99,100 13,100- * TECHNICAL SERVICES 314,000 496,000 381,000 115,000 + OTHER PUBLIC AGENCY SERVS 130,000 130,000 131,500 1,500- + REPROGRAPHIC SERVICES 2,600 1,100 2,600 1,500- ** OUTSIDE SERVICES 446,600 627,100 515,100 112,000 * OFFICE EQUIPMENT /SUPPLIES 55,960 57,700 56,460 1,240 * OPERATING SUPPLIES 117,250 114,762 118,250 3,488- * SAFETY SUPPLIES 19,800 19,712 20,000 288- ** MATERIALS & SUPPLIES 193,010 192,174 194,710 2,536- * RENTS & LEASES 7,900 8,800 10,300 1,500- * PUBLIC AGENCY FEES 51000 9,117 6,000 3,117 * PUBLIC INFORMATION 11,000 100 7,000 6,900- * TUITION REIMBURSEMENT 18,800 13,000 22,800 9,800- * TECH TRAIN, CONF & MEETS 135,660 115,090 138,660 23,570- * CERTIFICATION & LICENSES 3,095 2,460 2,890 430- PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 PAGE BUDGET LISTING BY DEPARTMENT - ENGINEERING PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * SUBSCRIPTION /PUBLICATION 20,513 19,513 21,473 1,960- * MILEAGE REIMBURSEMENTS 1,490 1,930 1,490 440 * PUBLIC NOTICES 5,100 1,600 5,100 3,500- * OUTSIDE ORGANIZATION FEES 19,300 19,300 25,540 6,240- * EMPLOYEE MEMBERSHIPS 11,209 11,329 10,909 420 • MISCELLANEOUS 11,200 5,900 11,200 5,300- * PROFESSIONAL EXP REIMB 5,500 1,800 8,500 6,700- ** OTHER EXPENSES 255,767 209,939 271,862 61,923- 8,186,764 9,193,638 10,582,751 1,389,113- COLLECTION SYSTEM OPERATIONS AND PUMPING STATIONS DEPARTMENT O &M EXPENSE PREPARED 04/25/13, 08:49:28 PROGRAM GM601L ACCOUNT DESCRIPTION COLLECTION SYSTEM OPS. * SALARIES & WAGES - * EMPLOYEE BENEFITS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES ** COLLECTION SYSTEM UPS. CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 3 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2013 -2014 PROJECTED BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED 2012 -2013 13 -14 BUDGET TO ACT 12 -13 PERCENT BUDGET 12 -13 PERCENT 2012 -2013 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 4,733,212 51001,100 5,242,615 241,515- 4.83- 509,403- 10.76- 4,208,261 4,347,001 5,829,820 1,482,819- 34.11- 1,621,559- 38.53- 127,000 124,200 135,600 11,400- 9.18- 81600- 6.77- 714,050 688,764 750,001 61,237- 8.89- 35,951- 5.03- 90,300 124,800 120,800 4,000 3.21 30,500- 33.78- 10,000 5,000 10,000 5,000- 100.00- 0 .00 96,270 88,924 93,371 4,447- 5.00- 2,899 3.01 713,770 696,865 710,620 13,755- 1.97- 3,150 .44 212,582 --- 191,125- 196,152 -- 5,027- ------ - - - - -- 2.63- ---- - - - - -- 16,430 --------- - - - - -- 7.73 ---- - - - - -- --- - - - - -- 10,905,445 ------ - - - - -- 11,267,779 ------ - - - - 13,088,979 1,821,200- 16.16- 2,183,534- 20.02- CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DEPARTMENT - COLLECTION SYSTEM OPERATIONS FISCAL YEAR 2013 -2014 PREPARED 04/25/13 PAGE 1 PROGRAM GM601L PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * SALARIES & WAGES- MGMNT. 196,361 157,300 168,276 10,976- * SALARIES & WAGES -NON MGMT 4,380,275 4,442,500 4,860,487 417,987- * SALARIES & WAGES COMP ABS 0 0 0 0 * OVERTIME 227,576 335,300 248,852 86,448 * STANDBY PAID 66,000 66,000 66,000 0 * SALARY VACANCY 137,000- 0 101,000- 101,000 ** SALARIES & WAGES 4,733,212 5,001,100 5,242,615 241,515- * WORKERS' COMPENSATION INS 139,577 144,183 163,039 18,856- * FEDERAL MEDICARE TAX 63,624 66,742 73,064 6,322- * MEDICAL & HEALTH INSUR 1,138,181 1,110,866 1,314,952 204,086- * RETIREMENT CONTRIBUTION 2,730,011 2,620,780 4,088,532 1,467,752- * DEFERRED COMP. CONTRIB 283,731 284,015 328,308 44,293- * DENTAL INSURANCE 103,298 106,405 127,928 21,523- * LONG -TERM DISABILITY INS 15,179 13,995 16,248 2,253- * LIFE INSURANCE 22,824 22,278 24,243 1,965- * BENEFIT VACANCY 180,000- 0 178,000- 178,000 * CAPITALIZED ADM OVERHEAD 108,164- 22,263- 128,494- 106,231 ** EMPLOYEE BENEFITS 4,208,261 4,347,001 5,829,820 1,482,819- * ELECTRICAL 56,000 56,000 56,000 0 * NATURAL GAS 18,000 12,000 10,000 2,000 * WATER 8,000 15,000 15,000 0 * TELEPHONE 45,000 41,200 54,600 13,400- ** UTILITIES 127,000 124,200 135,600 11,400- * OUTSIDE VEH /EQUIP REPAIR 116,250 116,250 91,100 25,150 * VEHIC /EQUIP REPAIR MAINT 90,000 106,923 110,000 3,077- * GENERAL REPAIRS & MAINT 3,000 3,000 2,000 1,000 * OUTSIDE REPAIRS & MAINT 504,800 462,591 546,901 84,310- ** REPAIRS & MAINTENANCE 714,050 688,764 750,001 61,237- * JANITORIAL & REFUSE REMOV 60,300 94,800 90,800 4,000 * SPOILS REMOVAL 30,000 30,000 30,000 0 ** HAULING & DISPOSAL 90,300 124,800 120,800 4,000 * LEGAL SERVICES -STAFF 10,000 51000 10,000 5,000- ** PROFESSIONAL & LEGAL SERV 10,000 5,000 10,000 5,000- * OUTSIDE SAFETY SERVICES 4,000 4,800 8,000 3,200- * TECHNICAL SERVICES 92,170 84,024 85,370 1,346- * REPROGRAPHIC SERVICES 100 100 1 99 ** OUTSIDE SERVICES 96,270 88,924 93,371 4,447- * OFFICE EQUIPMENT /SUPPLIES 10,500 81120 8,100 20 * GASOLINE, OIL & FUEL 257,450 257,450 272,000 14,550- + OPERATING SUPPLIES 404,600 392,575 389,300 3,275 * SAFETY SUPPLIES 41,220 38,720 41,220 2,500- ++ MATERIALS & SUPPLIES 713,770 696,865 710,620 13,755- * RENTS & LEASES 117,650 100,252 97,801 2,451 * PUBLIC AGENCY FEES 32,250 33,454 35,810 2,356- * TUITION REIMBURSEMENT 2,000 21000 2,000 0 * TECH TRAIN, CONF & MEETS 41,370 35,000 41,370 6,370- * CERTIFICATION & LICENSES 4,883 4,883 4,095 788 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 PAGE BUDGET LISTING BY DEPARTMENT - COLLECTION SYSTEM OPERATIONS PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12-13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * CLAIMS 100 1 1 0 * SUBSCRIPTION /PUBLICATION 700 906 500 406 * MILEAGE REIMBURSEMENTS 900 1,900 1,500 400 * EMPLOYEE MEMBERSHIPS 7,229 7,229 7,075 154 * MISCELLANEOUS 2,500 2,500 3,000 500- * PROFESSIONAL EXP REIMS 3,000 3,000 3,000 0 ** OTHER EXPENSES 212,582 191,125 196,152 5,027- 10,905,445 11,267,779 13,088,979 1,821,200- PREPARED 04/25/13, 08:49:28 PROGRAM GM601L ACCOUNT DESCRIPTION PUMP STATIONS * SALARIES 6 WAGES * EMPLOYEE BENEFITS * CHEMICALS ' UTILITIES * REPAIRS 6 MAINTENANCE * HAULING 6 DISPOSAL * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES PUMP STATIONS CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 5 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES - FISCAL YEAR 2013-2014 PROJECTED BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED 2012 -2013 13 -14 BUDGET TO ACT 12 -13 PERCENT BUDGET 12 -13 PERCENT 2012 -2013 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 851,794 873,794 1,111,047 237,253- 27.15- 259,253- 30.44- 636,800 642,236 1,041,975 399,739- 62.24- 405,175- 63.63- 400,000 417,180 420,000 2,820- .68- 20,000- 5.00- 520,450 447,962 521,350 73,388- 16.38- 900- .17- 247,000 394,166 230,450 163,716 41.53 16,550 6.70, 18,300 18,300 7,000 11,300 61.75 11,300 61.75 58,850 80,491 75,100 5,391 6.70 16,250- 27.61- 44,600 48,127 40,600 7,527 15.64 4,000 8.97 39,739 35,432 38,647 3,215- 9.07- - - -- 1,092 --------- - - - - -- 2.75 ---- - - - - -- -- ---- - - - - -- 2,817,533 ------ - - - - -- 2,957,688 ------ - - - - -- 3,486,169 - ----- - - - - -- 1 528,481- ---- - - 17.87- 668,636- 23.73- CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 BUDGET LISTING BY DEPARTMENT -PUMP STATIONS PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * SALARIES & WAGES -NON MGMT 746,267 746,267 994,058 247,791- * SALARIES & WAGES -COMP ABS 0 0 0 0 * OVERTIME 27,527 27,527 36,989 9,462- * STANDBY PAID 100,000 100,000 100,000 0 * SALARY VACANCY 22,000- 0 20,000- 20,000 *' SALARIES & WAGES 851,794 873,794 1,111,047 237,253- * WORKERS' COMPENSATION INS 25,156 25,986 33,661 7,675- * FEDERAL MEDICARE TAX 11,112 11,656 14,833 3,177- • MEDICAL & HEALTH INSUR 131,977 126,830 147,049 20,219- * RETIREMENT CONTRIBUTION 437,443 419,945 797,229 377,284- * DEFERRED COMP. CONTRIB 45,018. 45,063 64,733 19,670- * DENTAL INSURANCE 12,820 12,756 14,902 2,146- * LONG -TERM DISABILITY INS 2,471 2,278 3,183 905- * LIFE INSURANCE 3,366 3,285 4,058 773- • ACCRUED COMPENSATED ABS 0 0 0 0 * BENEFIT VACANCY 27,000- 0 31,000- 31,000 * CAPITALIZED ADM OVERHEAD 5,563- 5,563- 6,673- 11110 ** EMPLOYEE BENEFITS 636,800 642,236 1,041,975 399,739- * OTHER CHEMICALS 400,000 417,180 420,000 2,820- ** CHEMICALS 400,000 417,180 420,000 2,820- * ELECTRICAL 457,600 387,979 457,600 69,621- * WATER 15,750 15,750 15,750 0 * TELEPHONE 47,100 44,233 48,000 3,767- ** UTILITIES 520,450 447,962 521,350 73,388- * GENERAL REPAIRS & MAINT 37,000 56,283 40,000 16,283 * OUTSIDE REPAIRS & MAINT. 210,000 337,883 190,450 147,433 ** REPAIRS & MAINTENANCE 247,000 394,166 230,450 163,716 * JANITORIAL & REFUSE REMOV 18,300 18,300 7,000 11,300 '* HAULING & DISPOSAL 18,300 18,300 7,000 11,300 * OUTSIDE SAFETY SERVICES 8,200 81200 8,200 0 * TECHNICAL SERVICES 50,650 72,291 66,900 5,391 ** OUTSIDE SERVICES 58,850 80,491 75,100 5,391 * OPERATING SUPPLIES 21,600 27,171 19,000 8,171 * OPERATING FUEL 18,000 19,342 18,000 1,342 * SAFETY SUPPLIES 5,000 1,614 3,600 1,986- ** MATERIALS & SUPPLIES 44,600 48,127 40,600 7,527 ' RENTS & LEASES 2,500 942 11000 58- * PUBLIC AGENCY FEES 19,585 19,585 19,585 0 * TUITION REIMBURSEMENT 2,750 1 2,750 2,749- * TECH TRAIN, CONF & MEETS 11,990 11,990 11,990 0 * CERTIFICATION & LICENSES 1,060 1,060 1,140 80- * SUBSCRIPTION /PUBLICATION 200 200 200 0 * MILEAGE REIMBURSEMENTS 200 200 200 0 * EMPLOYEE MEMBERSHIPS 1,154 1,154 1,482 328- * MISCELLANEOUS 300 300 300 0 ** OTHER EXPENSES 39,739 35,432 38,647 3,215- 2,817,533 2,957,688 3,486,169 528,481- PAGE 1 Projected Salaries 1 $ 8,318,300 Benefits & Cap O/H Credit Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies I Other otal 7,297,016 1,075,000 3,835,700 2,054,248 386,000 10,000 846,293 728,170 718,420 $ 25,269,147 PLANT OPERATIONS DEPARTMENT O &M EXPENSE BUDGET FY 2013 -14 COMPARED TO PROJECTED FY 2012 -13 Favorable /(Unfavorable) (1,039,500) (12.50 %)l lincrease due to cost of living and merit increases, and budgeting for four additional positions in FY ,481,612 34.01% See salary and benefit tab. (66,000) (6.14 %) Not a significant variance; increased lime spending offset by lower spending on other chemicals. 687,500 17.92% Decrease due to high cost of importing eletricity in FY 12 -13 due to Cogen incident. Less landfill gas was used than normal in FY 12 -13 due to the increased operation of the furnace and boilers on pre-purchased natural gas. 89,252 4.34% Increase due to lower repair and maintenance costs in FY12 -13. (65,500) (16.97 %) Increase due increases to Janitorial & Refuse Removal, Ash Removal, and Grit Removal rates. Increase in Sludge Removal from $0 to $25K in FY 13 -14 to reflect the facility test and training exerciese of the Emergency Sludge Loading Facility. Also expected increases in outside hazardous waste disposal costs. (15,000) (150.00 %) Lower than anticipated use in FY 12 -13. 6,057 0.72% Not a significant variance. (115,230) (15.82 %) Lower than anticipated operating fuel expenses in FY 12 -13. Operating fuel expenses expected to increase in FY 13 -14 due to storage tank work. Operating Supplies expenses have been lower than anticipated in FY 12 -13. (159,209) (22.16 %) Increases to Tech. Training, Conf. & Meetings to return accounts to historical levels after cuts in recent years, and reflects training needs of recent hires /new positions in POD. Also large increases in Public Agency Fees and Outside Agency Fees for BACWA participation and funding of other studies required for our NPDES permit. ',349,860) (13.26%)l 1 II BUDGET FY 2013 -14 COMPARED TO BUDGET FY 2012 -13 II Salaries Benefits & Cap O/H Credit Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies All Other Total Budget FY 2012 -13 8,467,317 7,236,989 1,181,000 3,012,500 2,079,500 410,000 50,000 1,293,700 780,700 761,271 $ 25,272,977 Favorable /(Unfavorable) (890,483) (10.52 %) No salary increases were budgeted for FY 12 -13. Increase due to cost of living and merit increases, and budgeting for four additional positions in FY 13 -14. x,541,639 35.12% See salary and benefit tab. 40,000 3.39% Not a significant variance; increase in budgeted amount for lime offset by decreases in polymer and hVpochlorite spending in FY 13 -14. (135,700) (4.50 %) Not a significant variance; nominal increases budgeted for electrical, natural gas, and water in FY 13 -14. (64,000) (3.08 %) Not a significant variance; higher cogen maintenance contract costs. Returned funds to accounts cut in FY 12 -13 including reclamation accounts. (41,500) (10.12 %) Nominal increases in all accounts except for Sludge Removal, which increased from $0 to $25k in FY 13 -14. Money budgeted to run a small facility test and staff training exercise for the Emergency Sludge Loading Facility. 25,000 50.00% Decrease in anticipated legal fees due to being in the middle of current/active NPDES and Title V permits and don't anticipate any negotiating with these agencies over new permit limits/requirements. 441,350 34.12% Decrease in technical services largely due to the elimination of unused line items for consultants to evaluate operator shift scheduling, SOP's and information mapping, maintenance and inspection of outfall, offset by Admin/Engineering safety expense now charged to POD. (62,700) (8.03 %) Increases to Office Equipment/Supplies and Laboratory Supplies. Increase of Operating Fuel from $20k to $30k in FY 13 -14. Large diesel storage tanks are due an internal inspection in FY 13 -14. Fuel money budgeted to replenish and refreshen existing fuel upon completion of inspection. (116,358) (15.28 %) Increases to Tech. Training, Conf. & Meetings to return accounts to historical levels after cuts in recent years, and reflects training needs of recent hires /new positions in POD. Also large increases in Public Agency Fees and Outside Agency Fees for BACWA participation and funding of (3,346,030)1 (13.24 %) PREPARED 04/25/13, 08:49:28 PROGRAM GM601L ACCOUNT DESCRIPTION PLANT OPERATIONS * SALARIES & WAGES * EMPLOYEE BENEFITS + CHEMICALS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES PLANT OPERATIONS CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 4 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2013 -2014 PROJECTED BUDGET 13 -14 BUDGET 13 -14 TO BUDGETED 2012 -2013 13 -14 BUDGET TO ACT 12 -13 PERCENT BUDGET 12 -13 PERCENT 2012 -2013 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 8,467,317 8,318,300 9,357,800 1,039,500- 12.50- 890,483- 10.52- 7,236,989 7,297,016 9,778,628 2,481,612- 34.01- 2,541,639- 35.12- 1,181,000 1,075,000 1,141,000 66,000- 6.14- 40,000 3.39 3,012,500 3,835,700 3,148,200 687,500 17.92 135,700- 4.50- 2,079,500 2,054,248 2,143,500 89,252- 4.34- 64,000- 3.08- 410,000 386,000 451,500 65,500- 16.97- 41,500- 10.12- 50,000 10,000 25,000 15,000- 150.00- 25,000 50.00 1,293,700 846,293 852,350 6,057- .72- 441,350 34.12 780,700 728,170 843,400 115,230- 15.82- 62,700- 8.03- 761,271 718,420 877,629 159,209 -, - - - - -- 22.16- ---- - - - - -- 116,358- --------- - - - - -- 15.28- ---- - - - - -- ------------ 25,272,977 ------ - - - - -- 25,269,147 ------ - - - - -- 28,619,007 ------ 3,349,860- 13.26- 3,346,030- 13.24- CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 BUDGET LISTING BY DEPARTMENT -PLANT OPERATIONS PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE * SALARIES & WAGES- MGMNT. 333,083 158,900 528,683 369,783- * SALARIES & WAGES -NON MGMT 7,890,227 7,536,500 8,468,096 931,596- * COMP ABS- ACCRUAL PAYMENTS 0 0 0 0 * OVERTIME 430,509 538,500 479,298 59,202 * STANDBY PAID 60,498 84,400 61,723 22,677 + SALARY VACANCY 247,000- 0 180,000- 180,000 ** SALARIES & WAGES 8,467,317 8,318,300 9,357,800 1,039,500- * WORKERS' COMPENSATION INS 232,800 241,120 285,649 44,529- * FEDERAL MEDICARE TAX 119,039 124,848 130,450 5,602- * MEDICAL & HEALTH INSUR 1,778,374 1,715,413 1,867,275 151,862- * RETIREMENT CONTRIBUTION 4,795,708 4,597,880 7,188,249 2,590,369- * DEFERRED COMP. CONTRIB 492,817 492,771 537,483 44,712- * DENTAL INSURANCE 162,696 167,340 168,026 686- * LONG -TERM DISABILITY INS 25,171 23,216 25,933 2,717- * LIFE INSURANCE 39,773 37,817 41,250 3,433- * ACCRUED COMPENSATED ABS 0 0 0 0 * BENEFIT VACANCY 306,000- 0 294,000- 294,000 * CAPITALIZED ADM OVERHEAD 103,389- 103,389- 171,687- 68,298 ** EMPLOYEE BENEFITS 7,236,989 7,297,016 9,778,628 2,481,612- * LIME 206,000 310,000 300,000 10,000 * POLYMER 485,000 436,000 450,000 14,000- * BOILER CHEMICALS 58,000 58,000 72,000 14,000- * OTHER CHEMICALS 124,000 85,000 120,000 35,000- * HYPOCHLORITE 308,000 186,000 199,000 13,000- ** CHEMICALS 1,181,000 1,075,000 1,141,000 66,000- * ELECTRICAL 363,000 1,135,500 373,600 761,900 * NATURAL GAS 2,060,000 2,137,000 2,185,000 48,000- * LAND -FILL GAS 475,000 448,000 473,000 25,000- * WATER 60,000 65,000 65,000 0 * TELEPHONE 54,500 50,200 51,600 1,400- ** UTILITIES 3,012,500 3,835,700 3,148,200 687,500 * GENERAL REPAIRS & MAINT 900,000 973,348 915,000 58,348 * OUTSIDE REPAIRS & MAINT 1,138,500 1,043,500 11190,500 147,000- * COMPUTER REPAIRS & MAINT 41,000 37,400 38,000 600- ** REPAIRS & MAINTENANCE 2,079,500 2,054,248 2,143,500 89,252- * ASH REMOVAL 160,000 144,000 152,000 81000- * SLUDGE REMOVAL 10,000 0 25,000 25,000- * GRIT REMOVAL 80,000 80,000 90,000 10,000- * JANITORIAL & REFUSE REMOV 149,000 159,000 171,000 12,000- * HAZARDOUS WASTE DISPOSAL 11,000 3,000 13,500 10,500- ** HAULING & DISPOSAL 410,000 386,000 451,500 65,500- * LEGAL SERVICES -STAFF 50,000 10,000 25,000 15,000- ** PROFESSIONAL & LEGAL SERV 50,000 10,000 25,000 15,000- * OUTSIDE SAFETY SERVICES 17,000 12,000 23,000 11,000- * TECHNICAL SERVICES 1,270,700 828,293 823,350 4,943 * OTHER PUBLIC AGENCY SERVS 5,000 5,000 5,000 0 * REPROGRAPHIC SERVICES 11000 11000 1,000 0 PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 BUDGET LISTING BY DEPARTMENT -PLANT OPERATIONS PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BUDGET 2012 -2013 BUDGETED ACTUAL 12 -13 ACCOUNT DESCRIPTION 2012 -2013 ACTUAL 2013 -2014 VARIANCE +* OUTSIDE SERVICES 1,293,700 846,293 852,350 6,057- * OFFICE EQUIPMENT /SUPPLIES 21,000 22,000 26,000 4,000- * OPERATING SUPPLIES 563,000 532,718 602,000 69,282- * OPERATING FUEL 20,000 0 30,000 30,000- * LABORATORY SUPPLIES 146,000 145,000 154,700 9,700- * SAFETY SUPPLIES 30,700 28,452 30,700 2,248- ** MATERIALS & SUPPLIES 780,700 728,170 843,400 115,230- * RENTS & LEASES 49,500 38,500 47,500 9,000- + PUBLIC AGENCY FEES 367,700 384,162 429,949 45,787- + TUITION REIMBURSEMENT 10,000 10,000 16,000 61000- * TECH TRAIN, CONP & MEETS 58,700 46,850 93,950 47,100- * CERTIFICATION & LICENSES 8,703 8,703 9,972 1,269- * SUBSCRIPTION /PUBLICATION 4,750 3,450 4,700 1,250- * MILEAGE REIMBURSEMENTS 500 500 500 0 * OUTSIDE ORGANIZATION FEES 229,500 213,980 253,500 39,520- + EMPLOYEE MEMBERSHIPS 10,838 7,795 10,078 2,283- * MISCELLANEOUS 6,080 4,480 11,480 7,000- * PROFESSIONAL EXP REIMB 15,000 0 0 0 ** OTHER EXPENSES 761,271 718,420 877,629 159,209- 25,272,977 25,269,147 28,619,007 3,349,860- PAGE 2 CENTRAL CONTRA COSTA SANITARY DISTRICT FY 2013 -14 OPERATIONS AND MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS The following list describes by department and division the types of training budgeted in Account 03 -02, Director Training and Conferences, and Account 12- 05, Technical Training, Conferences and Meetings. This format is intended to give the reader a description of the types of training, conferences and meetings planned, yet allows District Management the flexibility to substitute training or conferences as is prudent, so long as the division does not exceed its budget. • Out -of -State conferences exceeding $1,000 /person are listed separately. • Out -of -State conferences determined to be necessary after budget adoption exceeding $1,000 /person need specific Board Approval via position paper. • Out -of -State conferences approved via the budget process must still be included as an announcement in a Board meeting prior to travel. • South Lake Tahoe, CA and Reno, NV are considered to be synonymous for budget purposes and are considered to be travel within the State of California. • Multiple meetings or conferences are in parentheses. CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET RUNNING EXPENSE ADMINISTRATION 001 -0100- 400.12 -05 TECH TRAIN, CONF & MEETS 18,050 20,000 LEVEL TEXT TEXT AMT PF96 * *STAFF CONFERENCES CASA 8,000 STAY CURRENT ON POLICY, CONTINENTAL US,(4 CONFERENCES),(GM) CASA FEDERAL LEGISLATIVE MEETING 2,000 STAY CURRENT, CONTINENTAL US,(GM) WEFTEC /NACWA 3,000 STAY CURRENT, CONTINENTAL US,(GM) CALPELRA 2,000 STAY CURRENT, CONTINENTAL US,(GM) CCAC /ARMA CONFERENCES AND TRAINING 5,000 STAY CURRENT, CONTINENTAL US, 3 STAFF CASA /CSRMA CALIFORNIA SANITATION RISK MANAGEMENT AUTHORITY (CSRMA) STAY CURRENT ON POLICY /PROCEDURES, CONTINENTAL US, 1 STAFF, 3 CONFERENCES 20,000 * CENTRAL SERVICES 18,050 20,000 001 - 0110 - 400.12 -05 TECH TRAIN, CONF & MEETS 5,200 13,500 LEVEL TEXT TEXT AMT PF96 CA SOCIETY OF MUNICIPAL FINANCE OFFICERS (CSMFO) 4,000 ANNUAL CONFERENCE- CONTINENTAL U.S., 2 STAFF HTE USER'S GROUP, SOFTWARE UPDATES /ENHANCEMENTS, 3,000 CONTINENTAL U.S., 2 STAFF CALPELRA 2,000 ANNUAL CONFERENCE - CONTINENTAL U.S., 1 STAFF INSTITUTE OF MANAGEMENT ACCOUNTANTS ANNUAL CONF OR 2,000 GOVT. FINANCE OFFICERS ANNUAL CONFERENCE OR H.T.E. CONFERENCE, TO STAY CURRENT- ACCOUNTING RULES & BEST PRACTICES- CONTINENTAL U.S., 1 STAFF CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET LOCAL BAY AREA SEMINARS (TBD) CAFETERIA UPDATES, BUDGETING, PENSION, PEPRA, ETC PC SOFTWARE TRAINING, STAY CURRENT ON EXCEL /WORD, LOCAL, (2 -3 CLASSES), ACCOUNTING STAFF CPA SEMINARS, REQUIRED "CE" UNITS, BAY AREA, 1 STAFF LAIF ANNUAL CONFERENCE, UPDATE ON INVESTMENTS, - SACRAMENTO, CA, 2 STAFF * FINANCE & ACCOUNTING 5,200 001 - 0120 - 400.12 -05 TECH TRAIN, CONF & MEETS 17,200 LEVEL TEXT PF96 MISC TRAINING (WEBINARS, SEMINARS, WRIPAC) (NEW 13/14) LCW EMPLOYMENT & LAW CONFERENCE (O'MALLEY) (NEW 13/14) NEOGOV USER'S GROUP, SOFTWARE UPDATES AND NEW PROCEDURES /BEST PRACTICES, 1 STAFF (RIVERS) CALIFORNIA PUBLIC EMPLOYER LABOR RELATIONS CONFERENCE, STAY CURRENT, (2 CONFERENCES), MONTEREY & BAY AREA, 3 STAFF (O'MALLEY,MULLENIX, RIVERS) NPELRA(IPMA)ANNUAL TRAINING CONFERENCES (DELETED 13/14) LEADERSHIP DEVELOPMENT PROGRAM (DELETED 13/14) * HUMAN RESOURCES 001 - 0140 - 400.12 -05 TECH TRAIN, CONF & MEETS LEVEL TEXT PF96 CAPPO CONFERENCE, STAY CURRENT, SAN DIEGO, CA 2 STAFF FT, 1 STAFF PT PAGE 2 2013 -2014 FINAL BUDGET 1,000 600 500 400 13,500 13,500 16,100 TEXT AMT 6,500 2,500 2,000 5,100 16,100 17,200 16,100 10,000 10,000 TEXT AMT 3,500 CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 3 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET OTHER TRAINING, 3,000 STAY CURRENT, 7 STAFF HTE /NAVILINE, PURCHASING & MATERIALS MGMT, SEMINARS /WEBINARS NATIONAL INSTITUTE OF GOVERNMENT PURCHASING (NIGP) 3,500 CONFERENCE, ORLANDO, FL 2 STAFF 10,000 * PURCHASING 10,000 10,000 001 - 0150 - 400.12 -05 TECH TRAIN, CONF & MEETS 10,000 10,000 LEVEL TEXT TEXT AMT PF96 PUBLIC AGENCY RISK MGMT ASSOC (.PARMA) 10,000 RISK MGMT EDUCATION 2 RISK MGMT CONF - $5,000 2 WORKERS COMP SEMINARS - $1,000 2 SAFETY CONFERENCES - $4,000 10,000 * SAFETY & RISK MANAGEMENT 10,000 10,000 001 - 0170 - 400.12 -05 TECH TRAIN, CONF & MEETS 6,000 6,000 LEVEL TEXT TEXT AMT PF96 CASA CONF 3,000 STAY CURRENT, CONTINENTAL U.S.,1 STAFF CWEA, STAY CURRENT, U.S., 1 STAFF 1,000 COMMUNICATION /MARKETING SKILLS 1,000 STAY CURRENT, CONTINENTAL U.S., 1 STAFF COMPUTER, DIGITAL, SOFTWARE /PHOTO 11000 STAY CURRENT, CONTINENTAL U.S., 1 STAFF COMMUNITY RELATIONS CONTINENTAL U.S., 1 STAFF (DELETED 13/14) 6,000 * COMMUNICATION SERVICES 6,000 6,000 001 - 0180 - 400.12 -05 TECH TRAIN, CONF & MEETS 20,000 32,000 LEVEL TEXT TEXT AMT PF96 NETWORK, SERVER & SOFTWARE TRAINING 25,000 CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS ACCOUNT NUMBER ACCOUNT DESCRIPTION * IT PAGE 4 2012 -2013 2013 -2014 FINAL FINAL BUDGET BUDGET STAY CURRENT, CALIFORNIA, 7 STAFF SUNGARD USERS GROUP CONFERENCE, STAY CURRENT, UNITED STATES & CA, 2 STAFF INFORMATION TECHNOLOGY CONFERENCES & TRAINING, STAY CURRENT, CALIFORNIA, 7 STAFF ** ADMINISTRATION 20,000 32,000 - ----- - - - - -- ------ - - - - -- 86,450 107,600 3,000 4,000 32,000 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 5 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET ENGINEERING 001 - 0200- 410.12 -05 TECH TRAIN, CONF & MEETS 6,300 6,300 LEVEL TEXT TEXT AMT PF96 CASA CONFERENCE, STAY CURRENT, CALIFORNIA, (4 CONFERENCES), 1 STAFF 3,000 CASA FEDERAL LEGISLATIVE MEETING, ADVOCATE DISTRICT CONCERNS, WASHINGTON, D.C., 1 STAFF 2,000 WEF ANNUAL OR SPECIALTY CONFERENCE, STAY CURRENT CONTL U.S., 1 STAFF 2,000 CWEA STATE CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF 1,000 AWWA CONFERENCE, WATER REUSE ASSOCIATION ANNUAL CONF., OR ANNUAL RESEARCH CONFERENCE, STAY CURRENT, CONTINENTAL U.S., 1 STAFF 1,000 LOCAL MEETING EXPENSES, CONDUCT DISTRICT BUSINESS, 300 LOCAL, 2 STAFF <NON -USE FACTOR> 3,000- 6,300 001 - 0200- 420.12 -05 TECH TRAIN, CONF & MEETS 41,525 44,325 LEVEL TEXT TEXT AMT PF96 IRWA AND R/W COURSES, IMPROVE SKILLS, CONTINENTAL U.S., 4 STAFF 8,000 IRWA ANNUAL CONF., STAY CURRENT, CONTINENTAL U.S., 2 STAFF 4,000 CWEA ANNUAL CONF. OR NORTHERN REGIONAL CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF 1,400 SOFTWARE /COMPUTER TRAINING, IMPROVE SKILLS, LOCAL, 4 STAFF 800 CALIFORNIA WATER ENVIRONMENT ASSOC. (CWEA) BAY SECTION MEETINGS, STAY CURRENT, LOCAL, 6 STAFF 200 SECRETARY TRAINING, IMPROVE SKILLS, LOCAL, 2 STAFF 1,500 NATIONAL SUNGARD USERS GROUP (HUG) CONFERENCE, CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 6 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS ACCOUNT NUMBER ACCOUNT DESCRIPTION 2012 -2013 2013 -2014 FINAL FINAL BUDGET BUDGET STAY CURRENT, CONTINENTAL U-S., 2 STAFF 6,000 WESTERN SUNGARD USERS GROUP (HUG) CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF 2,000 INSPECTION SEMINARS /WORKSHOPS, STAY CURRENT, LOCAL, 5 STAFF 1,000 WEFTEC 2012, STAY CURRENT, CONTINENTAL U.S., 2 STAFF 3,800 PLANNING /ENVIRONMENTAL /PUBLIC ADMINISTRATION/ PUBLIC WORKS /SPECIAL DISTRICT /CHAMBER OF COMMERCE EVENTS, STAY CURRENT, LOCAL, 4 STAFF 500 MUNICIPAL MGMT. ASSN. OF NOR. CAL (MMANC) ANNUAL CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF 800 PLANNING /ENVIRONMENTAL /PUBLIC ADMIN. /ENGINEERING CONFERENCES, STAY CURRENT, CONTINENTAL U.S., 1 STAFF 1,500 TRI -TAC MEETINGS, STAY CURRENT, CALIFORNIA, (4 MEETINGS), 1 STAFF 1,100 NACWA CONFERENCE, 2014, STAY CURRENT, NEW MEXICO, 1 STAFF 2,000 WEF NUTRIENT REMOVAL 2013, STAY CURRENT, 4,000 BC CANADA, 2 STAFF HYDRAULIC MODELING TRAINING, IMPROVE SKILLS, 2,000 CONTINENTAL U.S., 1 STAFF ESRI GIS USER CONFERENCE 2013, STAY CURRENT, 1,000 CALIFORNIA, 1 STAFF SUPERVISION COURSE, IMPROVE SKILLS, LOCAL, 1 STAFF 350 PIPE USERS GROUP (PUG) SEMINAR, STAY CURRENT, LOCAL, 6 STAFF 200 ENGINEERING WORKSHOPS /SEMINARS, STAY CURRENT, 600 CALIFORNIA, 1 STAFF MISC PLAN REVIEW CONFERENCES, STAY CURRENT, LOCAL, 2 STAFF 2,000 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 7 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET MISC BLDG /CUSTOMER SERVICE TRAINING /CONFERENCES, IMPROVE SKILLS, LOCAL, 5 STAFF (PERMITS /SSC) 2,500 AWWA SPECIALTY CONFERENCE, PROFESSIONAL 15,400 DEVELOPMENT, CONTINENTAL U.S., 1 STAFF 2,000 CLSA DINNERS, STAY CURRENT, BAY AREA, 300 (3 -4 CLASSES), 5 STAFF 700 ACSM /CLSA SURVEY CONFERENCES, STAY CURRENT, 1,000 CONTINENTAL U.S., 2 STAFF 3,600 MISCELLANEOUS SURVEY SEMINARS, STAY CURRENT, CALIFORNIA, (3 -4 CLASSES), 5 STAFF 2,500 PROFESSIONAL SURVEY CONFERENCES, STAY CURRENT, LOCAL, 5 STAFF 500 AUTOCAD TRAINING, STAY CURRENT, CONTINENTAL U.S., 4 STAFF 2,275 <NON -USE FACTOR> 14,500- 1 STAFF 44,325 001 - 0200- 490.12 -05 TECH TRAIN, CONF & MEETS 15,700 15,400 LEVEL TEXT TEXT AMT PF96 TECHNICAL WRITING, IMPROVE SKILLS, LOCAL, 1 STAFF 300 EPA PRETREATMENT TRAINING, STAY CURRENT, CONTINENTAL U.S., 1 STAFF 1,000 NACWA PRETREATMENT CONFERENCE, STAY CURRENT, CONTINENTAL U.S., 2 STAFF (SUPERINTENDENT & SC INSPECTOR) 2,400 CWEA P3S CONFERENCE, STAY CURRENT, CALIFORNIA, 4 STAFF 4,800 POLL. PREVENTION SYMPOSIUM, KEEP CURRENT, CALIFORNIA, 1 STAFF 600 CWEA ANNUAL CONFERENCE, KEEP CURRENT, CALIFORNIA, 1 STAFF 1,000 INDUSTRIAL FACILITY INSPECT & PERMIT, KEEP CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 8 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET CURRENT, CALIFORNIA, 2 STAFF LEADERSHIP /SUPERVISION SKILLS, IMPROVE SKILLS, LOCAL, 2 STAFF ACCESS DATABASE OR OTHER COMPUTER TRAINING, IMPROVE SKILLS, LOCAL, 4 STAFF CROSS -MEDIA ENFORCEMENT CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF EFFECTIVE COMMUNICATION, IMPROVE SKILLS, LOCAL, 1 STAFF WASTEWATER LAWS AND REGULATIONS, STAY CURRENT, LOCAL, 1 STAFF STORMWATER CONTROLS, STAY CURRENT, CALIFORNIA, 1 STAFF SAFETY TRAINING, STAY CURRENT, CALIFORNIA, 2 STAFF CWEA NORTHERN REGIONAL TRAINING CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF FOG TRAINING, STAY CURRENT, CALIFORNIA, 2 STAFF 8 -HOUR HAZWOPER REFRESHER, STAY CURRENT, LOCAL, 9 STAFF CALIF. HAZARDOUS MATERIALS INVESTIGATORS CONF, STAY CURRENT, CALIFORNIA, 1 STAFF ENVIRONMENTAL CRIMES INVESTIGATIONS, IMPROVE SKILLS, CALIFORNIA, 2 STAFF BIODIESEL /ALTERNATIVE FUELS TRAINING, DEVELOP KNOWLEDGE, CA, 1 STAFF ORGANIZATIONAL SKILLS, IMPROVE SKILLS, CA, 1 STAFF <NON -USE FACTOR> 001 - 0200 - 690.12 -05 TECH TRAIN, CONF & MEETS 5,800 LEVEL TEXT 800 1,000 1,000 1,600 300 450 250 500 700 600 1,800 800 1,100 400 500 6,500- 15,400 6,300 TEXT AMT CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET PF96 STATE HHW CONFERENCE, STAY CURRENT ON POLICY, CALIFORNIA, 2 STAFF HHW INFO EXCHANGE MEETINGS, STAY CURRENT ON POLICY, (5 MEETINGS), CALIFORNIA, 3 STAFF SUPERVISOR TRAINING, DEVELOP SKILLS, LOCAL, 1 STAFF HHW NATIONAL CONFERENCE, STAY CURRENT, ST PAUL, MN, 2 STAFF PROFESSIONAL DEVELOPMENT, STAY CURRENT, LOCAL, STAFF NON -USE FACTOR> 001 - 0200 - 710.12 -05 TECH TRAIN, CONF & MEETS 2,100 LEVEL TEXT PF96 POLLUTION PREVENTION TRAINING /CONF. /MEETINGS, STAY CURRENT, CONTINENTAL U.S., 2 STAFF CWEA P3S(P2) STATE CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF NACWA NATIONAL PRETREATMENT AND POLLUTION PREVENTION WORKSHOP, STAY CURRENT, CONTINENTAL U.S., 1 STAFF 001 - 0200 - 750.12 -05 TECH TRAIN, CONF & MEETS 3,165 LEVEL TEXT PF96 WATERUSE NATIONAL CONFERENCE, STAY CURRENT, DENVER, CO - 1 STAFF WATERUSE STATE CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF <NON -USE FACTOR> PAGE 9 2013 -2014 FINAL BUDGET 1,500 300 500 3,500 800 300- 6,300 6,100 TEXT AMT 1,000 2,100 3,000 6,100 3,165 TEXT AMT 2,000 001 - 0200 - 180.12 -05 TECH TRAIN, CONF & MEETS 0 0 2,000 835- 3,165 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 10 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET * ENVIRONMENTAL SERVICES 74,590 81,590 001 - 0250- 470.12 -05 TECH TRAIN, CONF & MEETS 55,270 51,270 LEVEL TEXT TEXT AMT PF96 ASSET MANAGEMENT, TECHNICAL, CONTINENTAL U.S., 1,550 1 STAFF AUTOCAD, STAY CURRENT, CALIFORNIA, 4 STAFF 3,000 CATHODIC PROTECTION, TECHNICAL, CALIFORNIA, 1,550 1 STAFF CONCRETE CONSTRUCTION /REPAIR, TECHNICAL, 2,000 CONTINENTAL U.S., 1 STAFF CONSTRUCTION INSPECTION, STAY CURRENT, CALIFORNIA, 3,000 5 STAFF CONSTRUCTION INSPECTION, STAY CURRENT, 1,500 CONTINENTAL U.S., 1 STAFF CONSTRUCTION MANAGEMENT GENERAL, STAY CURRENT, 1,950 CALIFORNIA, 3 STAFF CONSTRUCTION MANAGEMENT GENERAL, STAY CURRENT, 3,700 CONTINENTAL U.S., 2 STAFF CWEA ANNUAL CONFERENCE, STAY CURRENT, 1,450 CALIFORNIA, 2 STAFF ELECTRICAL /INSTRUMENTATION, STAY CURRENT, 1,250 CALIFORNIA, 4 STAFF GREENHOUSE GASSES /ALTERNATIVE ENERGY, TECHNICAL 1,800 CALIFORNIA, 2 STAFF LOCAL MEETINGS, PROFESSIONAL ASSOCIATIONS, 800 BAY AREA, VARIOUS STAFF MANAGEMENT SKILLS, LEADERSHIP TRAINING, 1,000 CALIFORNIA, 4 STAFF MISCELLANEOUS, STAY CURRENT, CALIFORNIA, 5 STAFF, 1,100 PUG SEMINAR, STAY CURRENT, CALIFORNIA, 13 STAFF 1,170 PUMPS AND MOTORS, TECHNICAL, CALIFORNIA, 1,700 CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 11 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET 2 STAFF SAFETY TRAINING, STAY CURRENT, CALIFORNIA, 5 STAFF 2,000 SOILS ENG /SLIDE REPAIR, TECHNICAL, CALIFORNIA, 2,800 2 STAFF STORM WATER TRAINING, TECHNICAL, CALIFORNIA 2,000 6 STAFF TECHNICAL NO DIG SEMINAR, TECHNICAL, 1,850 CONTINENTAL U.S., 1 STAFF TECHNICAL SECRETARIAL SKILLS, DEVELOPMENT, 2,700 CALIFORNIA, 2 STAFF TRENCHLESS TECHNOLOGY CONFERENCE, TECHNICAL, 1,550 CONTINENTAL U.S., 1 STAFF UNDERGROUND DAMAGE PREVENTION, STAY CURRENT, 1,750 CONTINENTAL U.S., 1 STAFF UNDERGROUND PIPELINE DESIGN, STAY CURRENT, 2,750 CALIFORNIA, 5 STAFF VALUE ENGINEERING, TECHNICAL, CALIFORNIA, 1,500 1 STAFF WEFTEC, STAY CURRENT, CONTINENTAL U.S., 3 STAFF, 3,850 CALIFORNIA, 4 STAFF 51,270 001 - 0250 - 550.12 -05 TECH TRAIN, CONF & MEETS 5,800 5,800 LEVEL TEXT TEXT AMT PF96 GIS /DATABASE /SQL PROGRAMMING, STAY CURRENT 2,500 CONTINENTAL U.S., 3 STAFF PROJECT MANAGEMENT, ADVANCEMENT, CONTINENTAL U.S., 400 1 STAFF MAPPING CONFERENCES, STAY CURRENT, CONTINENTAL 2,100 U.S., 2 TO 3 CONFERENCES, 4 STAFF MISCELLANEOUS 800 5,800 CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS ACCOUNT NUMBER ACCOUNT DESCRIPTION 2012 -2013 FINAL BUDGET PAGE 12 2013 -2014 FINAL BUDGET * CAPITAL PROJECTS 61,070 57,070 ------ - - - - -- ------ - - - --- ** ENGINEERING 135,660 138,660 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 13 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET COLLECTION SYSTEM OPS. 001 - 0300 - 570.12 -05 TECH TRAIN, CONF & MEETS 41,370 41,370 LEVEL TEXT TEXT AMT PF96 CWEA NORTHERN REGIONAL TRAINING CONFERENCE, 3,000 STAY CURRENT, MODESTO, CA, 4 STAFF CWEA ANNUAL CONF., STAY CURRENT, SANTA CLARA 4,000 CA, 4 STAFF (INCLUDING SAFE WORKER OF THE YEAR) CWEA NORTHERN REGIONAL SAFETY TRAINING CONFERENCE, 1,000 SAFETY UPDATES, WOODLAND, CA, 10 STAFF CWEA /SF BAY SECTION MEETINGS, STAY CURRENT, 1,000 LOCAL, CSO STAFF (ADDITIONAL PARTICIPATION BY OTHER INTERESTED STAFF IS NOW INCLUDED) WEFTEC, CHICAGO, IL, CONTINENTIAL US, 1 STAFF 3,000 WEF COLLECTION SYSTEM CONFERENCE, STAY CURRENT, 2,500 SACRAMENTO, 3 STAFF PUBLIC FLEET SUPERINTENDENTS' ASSOC. (PFSA) 720 MEETINGS, STAY CURRENT (12 MEETINGS), LOCAL, 2 STAFF TECHNICAL TRAINING FOR LOCATING AND CCTV CREWS 2,000 (INCLUDING LOCATOR REQUALIFICATION, 4 @ $150), STAY CURRENT (2 -3 CLASSES), LOCAL, 6 STAFF SUPERVISOR TRAINING, PROFESSIONAL TRAINING 1,000 (2 -3 CLASSES), LOCAL, VARIOUS STAFF VACTOR (FACTORY) MECHANIC TRAINING 4,000 STREATOR, IL 2 STAFF MECHANICS' SKILLS -BASED TRAINING WORKSHOPS, STAY 2,000 CURRENT (3 -4 CLASSES), LOCAL, 2 STAFF NTEA TRUCK SHOW, INDIANAPOLIS, IN 4,000 2 FLEET STAFF COMPUTER CLASSES INCLUDING ACCESS AND EXCEL 1,500 TECH SERVICES, LOCAL 3 STAFF CWEA -TCP CEU- RELATED CREW TRAINING SEMINARS, 1,500 MAINTAIN REQUIRED CERTIFICATION (3 -5 CLASSES), CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 14 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET LOCAL, CSO STAFF STATE PLANT OPERATION AND WATER DISTRIBUTION 750 OPERATOR CLASSES, MAINTAIN CERTIFICATION (1 -2 CLASSES), CALIFORNIA, 1 STAFF PUMPER & CLEANER ENVIRONMENTAL SHOW AND EXPO, 3,000 STAY, INDIANAPOLIS, IL 2 STAFF TRAVEL FOR MEETINGS OF CASSE / BENCHMARKING GROUP, 1,000 INDUSTRY UPDATES (4 CLASSES), CALIFORNIA, 1 STAFF MISCELLANEOUS OUTSIDE LUNCH /DINNER MEETINGS, 500 INDUSTRY UPDATES (6 -8 CLASSES), LOCAL, CSO STAFF UTC, REGIONAL / CONTINENTAL US, 2 STAFF 3,000 LOCATOR /DIGGER, CONTINENTAL US, 1 STAFF 750 MISCELLANEOUS TRAINING MATERIALS 500 CWEA MID SUMMER CONFERENCE, MORRO BAY, 2 STAFF 1,000 CWEA, BACWA, TRI -TAC, WATERUSE LOCAL MEETINGS, 2,000 REGULATORY AND OTHER MEETINGS, P. SEITZ NON USE FACTOR 2,350- 41,370 * OPERATIONS SUPPORT ** COLLECTION SYSTEM OPS. 41,370 41,370 ------ - - - - -- -- -- -- - - - - -- 41,370 41,370 CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET PLANT OPERATIONS 001 - 0400 - 410.12 -05 TECH TRAIN, CONF & MEETS 6,500 LEVEL TEXT PF96 OPERATIONS AND MAINTENANCE PROFESSIONAL MEETINGS, NETWORK, LOCAL, (3 MEETINGS), 2 STAFF TRI -TAC MEETINGS, KEEP INFORMED ON WASTEWATER REGULATORY ISSUES, CALIFORNIA (6 MEETINGS), 2 STAFF CALIFORNIA ASSOCIATION OF SANITATION AGENCIES (CASA) MEETINGS /CONFERENCES (2 MEETINGS). CALIFORNIA, 2 STAFF WATER ENVIRONMENT FEDERATION CONFERENCE (1 MEETING), CONTINENTAL U.S., 2 STAFF -WATER ENVIRONMENT RESEARCH FOUNDATION (WERF) CONFERENCE (1 MEETING), INTERNATIONAL, 1 STAFF CASA WASHINGTON, D.C., CONFERENCE (1 MEETING), CALIFORNIA, 2 STAFF NATIONAL ASSOCIATION OF CLEAN WATER AGENCIES CONFERENCE, KEEP CURRENT ON MATTERS CONCERNING TH DISTRICT AND TO REPRESENT THE DISTRICT'S INTEREST (1 MEETING), CONTINENTAL U.S., 2 STAFF 001 - 0400 - 700.12 -05 TECH TRAIN, CONF & MEETS 1,200 LEVEL TEXT PF96 COMPUTER AND /OR BUSINESS SKILLS CLASSES /SEMINARS, STAY CURRENT ON COMPUTER AND BUSINESS SKILLS, (6 CLASSES), LOCAL, 2 STAFF 001 - 0400 - 740.12 -05 TECH TRAIN, CONF & MEETS 500 LEVEL TEXT PF96 CWEA NORTHERN REGIONAL TRAINING CONFERENCE OR CWEA ANNUAL CONFERENCE, FOR POD SAFETY PERSON OF THE YEAR, CALIFORNIA, 1 STAFF CWEA SAFETY COMMITTEE PAGE 15 2013 -2014 FINAL BUDGET 15,000 TEXT AMT 500 200 1,250 5,750 2,500 2,400 2,400 E S 15,000 1,200 TEXT AMT 1,200 1,200 2,550 TEXT AMT 1,000 200 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 16 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET SAFETY CENTER FORUM MONTHLY MEETINGS 150 PASMA 200 CWEA ANNUAL CONFERENCE, POD SAFETY OFFICER, CALIFORNIA, 1 STAFF 1,000 2,550 * MANAGEMENT 8,200 18,750 001 - 0420- 720.12 -05 TECH TRAIN, CONF & MEETS 7,500 8,200 LEVEL TEXT TEXT AMT PF96 CWEA NORTHERN REGIONAL TRAINING CONFERENCE, (1 2,000 CONFERENCE), CALIFORNIA, POD STAFF CWEA ANNUAL CONFERENCE, STAY CURRENT ON TECHNICAL INFORMATION, (1 CONFERENCE), CALIFORNIA, POD STAFF 2,000 PITTCON /WEF CONFERENCE (1 CONFERENCE), 2,000 CONTINENTAL US, 1 STAFF LIMS TRAINING, CALIFORNIA, POD STAFF 1,500 AGILENT GC, GC -MS, AND /OR ICP -MS COURSE, STAY CURRENT WITH SOFTWARE TRAINING, (1 OR 2 CLASSES), CALIFORNIA, POD STAFF 850 ICP -MS TRAINING,CONTINENTAL USA, 3 DAY, WAN, J. 2,500 MISCELLANEOUS: 4,350 CWEA LUNCH /DINNER MEETINGS, CALFED CONFERENCE, RESTEK MS, COMPUTER TRAINING, CRYSTAL REPORTS, TECHNICAL TRAINING, (VARIOUS CLASSES /MEETINGS), CALIFORNIA, POD STAFF CRYSTAL REPORTS DESIGNER $900X2 =$1800 EXCEL VBA $350X3 =$1050 EXCEL $300X5 =$1500 (NON USE FACTOR) 7,000- 8,200 001 - 0420 - 730.12 -05 TECH TRAIN, CONF & MEETS 14,400 20,000 LEVEL TEXT TEXT AMT PF96 CWEA NORTHERN SAFETY DAY, FOCUS ON SAFETY AWARENESS, 1 MEETING, CALIFORNIA, 10 STAFF 1,000 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 17 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET CWEA ANNUAL CONFERENCE, 1 MEETING, CALIFORNIA, 2,000 3 POD STAFF CWEA NORTHERN REGIONAL TRAINING CONFERENCE, 1 2,500 MEETING, CALIFORNIA, POD STAFF WEFTEC CONFERENCE, KEEP UP -TO -DATE ON CURRENT 2,000 TECHNOLOGY, 1 MEETING, CONTINENTAL U.S., POD STAFF TRAINING CLASSES FOR OPERATOR CERTIFICATION 8,400 EXAMINATIONS, (8 CLASSES), LOCAL, 12 STAFF <NON -USE FACTOR> 1,500- 14,400 001 - 0420 - 760.12 -05 TECH TRAIN, CONF & MEETS 13,000 22,900 LEVEL TEXT TEXT AMT PF96 CALIFORNIA WASTEWATER CLIMATE CHANGE GROUP MEETINGS, STAY CURRENT ON GREENHOUSE GAS REGULATIONS, (6 MEETINGS), CALIFORNIA, 1 STAFF 500 LINUX SYSTEM AND NETWORK ADMINISTRATION, STAY CURRENT ON SKILLS, LOCAL, POD STAFF 500 TRI -TAC MEETINGS, KEEP INFORMED ON WASTEWATER REGULATORY ISSUES, (6 MEETINGS), CALIFORNIA, POD STAFF 200 DYNAC TRAINING, STAY CURRENT ON SKILLS, LOCAL, POD STAFF 500 CASA MEETINGS /CONFERENCES, (3 MEETINGS), 1,000 CALIFORNIA, POD STAFF NACWA ANNUAL CONFERENCE, STAY CURRENT ON 2,000 REGULATORY ISSUES, (1 CONFERENCE), CONTINENTAL, U.S., POD STAFF WEF ANNUAL CONFERENCE, (1 CONFERENCE), 2,500 CONTINENTAL U.S., POD STAFF WERF CONFERENCE, (1 CONFERENCE), CONTINENTAL U.S., 3,000 POD STAFF PROCESS CONTROL AND /OR SPECIALTY CONFERENCE, STAY CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 18 LEVEL TEXT 2012 -2013 2013 -2014 2,000 MISC LOCAL MEETINGS FINAL FINAL 2,200 ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET 18,500 CURRENT ON PROCESS SKILLS, (1 OR 2 CONFERENCES), PF96 SUPERVISION AND MANAGEMENT TRAINING CLASS, KEEP CONTINENTAL U.S., POD STAFF 1,000 CWEA NORTHERN SAFETY DAY, STAY CURRENT ON SAFETY 500 UNITY PRO PLC TRAINING, STAY CURRENT ON SKILLS 1,000 CWEA NORTHERN REGIONAL TRAINING CONFERENCE AND /OR CALIFORNIA, 2 STAFF CWEA ANNUAL CONFERENCE, STAY CURRENT ON CALIFORNIA 2,000 CONTROL SYSTEM AND /OR PROGRAMMABLE LOGIC SKILLS WITH PUMPS, MECHANICAL SEALS, BEARINGS, CONTROLLERS AND ASSOCIATED APPLICATION TRAINING, LASER ALIGNMENT, BOILERS, CAKE PUMPS, (VARIOUS STAY CURRENT ON PROGRAMMING ISSUES, (1 OR 2 CLASSES), CALIFORNIA, 1 STAFF 6,000 WASTEWATER TRAINING 1,000 CWEA ANNUAL CONFERENCE CALIFORNIA, POD STAFF,STAY 3,000 CURRENT ON WASTEWATER ISSUES BACWA AIR COMMITTEE, POD STAFF, 4 MEETINGS, STAY 200 CURRENT ON AIR ISSUES 22,900 001 - 0420 - 770.12 -05 TECH TRAIN, CONF & MEETS 2,200 2,200 LEVEL TEXT TEXT AMT PF96 BIOWIN TRAINING, 1 STAFF, CONTINENTAL US 2,000 MISC LOCAL MEETINGS 200 2,200 * OPERATIONS 37,100 53,300 001 - 0440 - 800.12 -05 TECH TRAIN, CONF & MEETS 10,000 18,500 LEVEL TEXT TEXT AMT PF96 SUPERVISION AND MANAGEMENT TRAINING CLASS, KEEP SKILLS CURRENT, LOCAL, POD STAFF 1,000 CWEA NORTHERN SAFETY DAY, STAY CURRENT ON SAFETY ISSUES, CALIFORNIA, POD STAFF 1,000 CWEA NORTHERN REGIONAL TRAINING CONFERENCE AND /OR CWEA ANNUAL CONFERENCE, STAY CURRENT ON CALIFORNIA ISSUES, (2 CONFERENCES), CALIFORNIA, POD STAFF 3,500 TECHNICAL TRAINING, MECHANICAL, STAY CURRENT IN SKILLS WITH PUMPS, MECHANICAL SEALS, BEARINGS, LASER ALIGNMENT, BOILERS, CAKE PUMPS, (VARIOUS CLASSES), CALIFORNIA /CONTINENTAL U.S., POD STAFF 4,000 CENTRAL CONTRA COSTA SANITARY DISTRICT 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS ACCOUNT NUMBER ACCOUNT DESCRIPTION PAGE 19 2012 -2013 2013 -2014 FINAL FINAL BUDGET BUDGET TECHNICAL TRAINING, ELECTRICAL /INSTRUMENTATION, STAY CURRENT IN SKILLS WITH POWER DISTRIBUTION/ PROTECTION, THERMOGRAPHY, PROTECTIVE RELAYS, CATHODIC PROTECTION VFDS, PLCS, (VARIOUS CLASSES), CALIFORNIA /CONTINENTAL U.S., POD STAFF 5,000 TECHNICAL TRAINING, COMPUTERS, STAY CURRENT IN SKILLS, (VARIOUS CLASSES), LOCAL, POD STAFF 1,000 TECHNICAL TRAINING, BUILDINGS AND GROUNDS, DEVELOP AND MAINTAIN SKILLS WITH IRRIGATION, PUMPS, FLOORING REPAIR, PESTICIDE /HERBICIDE APPLICATION, (VARIOUS CLASSES), CALIFORNIA, POD STAFF 3,000 18,500 001 - 0440 - 860.12 -05 TECH TRAIN, CONF & MEETS 3,400 3,400 LEVEL TEXT PF96 POWER ASSOCIATION OF NORTHERN CALIFORNIA MEETINGS, OBTAIN ENERGY INDUSTRY INFORMATION FOR INFORMED DECISIONS ON DISTRICT ENERGY MANAGEMENT, (6 MEETINGS), LOCAL, POD STAFF TECHNICAL TRAINING, COMPUTERS, KEEP CURRENT ON COMPUTER SKILLS, LOCAL, POD STAFF ENVIRONMENTAL ENERGY USERS GROUP, GAIN INFORMATION ON ALTERNATIVE ENERGY PRODUCTION METHODS, CALIFORNIA, POD STAFF CWEA NORTHERN REGIONAL TRAINING CONFERENCE AND /OR CWEA ANNUAL CONFERENCE, STAY CURRENT ON WASTEWATER INDUSTRY ISSUES, (2 CONFERENCES), CALIFORNIA, POD STAFF * MAINTENANCE ** PLANT OPERATIONS TEXT AMT 13,400 21,900 - --- -- - - - - -- ------ - - - - -- 58,700 93,950 400 400 800 1,800 3,400 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 20 2013 -2014 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2012 -2013 2013 -2014 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET PUMP STATIONS 001 - 0500- 930.12 -05 TECH TRAIN, CONF & MEETS 11,990 11,990 LEVEL TEXT TEXT AMT PF96 BASIC TECHNICAL TRAINING, (2 -3 CLASSES), STAY 1,850 CURRENT, CONTINENTAL US CWEA STATE CONFERENCE, STAY CURRENT, SACRAMENTO 3,000 CA, 3 STAFF CWEA NORTHERN REGIONAL TRAINING CONFERENCE, 11500 STAY CURRENT, MODESTO, CA, 3 STAFF SUPERVISOR /SUPERINTENDENT TRAINING, STAY CURRENT, 700 LOCAL, 3 STAFF CWEA NORTHERN REGIONAL SAFETY TRAINING CONFERENCE, 380 STAY CURRENT, WOODLAND, 4 STAFF MISCELLANEOUS TRAINING EXPENSES (REIMBURSEMENTS 300 FOR CWEA /BUSINESS LUNCHES /DINNERS AND EXPENSES FOR TRAINING- RELATED TRAVEL) PUMP SCHOOL, 3 STAFF 3,030 AWWA CA -NV FALL CONFERENCES, SACRAMENTO, 1 STAFF 1,000 AWWA ONLINE TRAINING, CONTACT HOURS 230 11,990 * PUMP STATIONS 11,990 ------ - - - - -- ------ 11,990 - - - - -- ** PUMP STATIONS 11,990 ------ - - -- -- ------ 11,990 - - - - -- *** RUNNING EXPENSE 334,170 393,570 334,170 393,570 Central Contra Costa Sanitary District Summary Of Current Debt Service $6,000,000 _ Type Of Debt $5,000,000 $4,000,000 N o $3,000,000 0 $2,000,000 $1,000,000 $o g5 9r° g1 90 gg 61 O'. Qry 0 Ob Q0 06 01 Og Og ,�O ,�� ,��' ,�^� .�P �y Nb .,A ,.O ,erg 'LO �y` ;L`t' `L3 rye` `Ly ti6 tit !Lg tig g0 go< g5' gb' gel g9 gg' 00' O^ Oti KV OM O5' d" 6 Og' �g �g �°' ,erg .erg �°j ryo ryo ryo ryo ryo ryo �O do �O ry0 ryo ryo ryo �O �O �O ry0 ryo ryo ryo ry0�' ry0�' �O�' ryOR' ry0`t' ry0�' ry0�' ry0^' ry0�' ry0�' Fiscal Year 1994/1998/2002 Refunding Revenue Bonds 02009 Bonds ■ Recycled Water Loan Twe Of Debt Summary Final Payment made from Reserve Fund ccb 4/25/2013 8:42 AM N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\debtgraphs 1994/"9w2002- 1Refundin' Re us Bonds 2009 Bonds Fiscal Amortization & Total Amortization & Total Total Year Principal Interest Debt Service Principal Interest Debt Service Principal Interest Debt Service 1994 -95 688,127 688,127 1995 -96 1,458,830 1,458,830 1996 -97 755,000 1,459,741 2,214,741 1997 -98 790,000 1,421,245 2,211,245 1998 -99 835,000 1,150,177 1,985,177 $139,194 47,925 187,119 1999 -00 725,000 1,221,898 1,946,898 114,900 72,219 187,119 2000 -01 1,245,000 1,181,356 2,426,356 117,887 69,232 187,119 2001 -02 1,285,000 1,195,057 2,480,057 120,952 66,167 187,119 2002 -03 1,330,000 1,832,680 3,162,680 124,097 63,022 187,119 2003 -04 1,375,000 1,790,547 3,165,547 127,323 59,796 187,119 2004 -05 1,995,000 1,719,372 3,714,372 130,634 56,486 187,119 2005 -06 2,060,000 1,641,214 3,701,214 134,030 53,089 187,119 2006 -07 2,135,000 1,559,500 3,694,500 137,515 49,604 187,119 2007 -08 2,210,000 1,472,113 3,682,113 141,090 46,029 187,119 2008 -09 2,300,000 1,379,326 3,679,326 144,759 42,360 187,119 2009 -10 2,390,000 190,068 2,580,068 1,255,607 1,255,607 148,522 38,597 187,119 2010 -11 3,460,000 2,027,168 5,487,168 152,384 34,735 187,119 2011 -12 3,465,000 1,888,601 5,353,601 156,346 30,773 187,119 2012 -13 3,605,000 1,775,376 5,380,376 160,411 26,708 187,119 2013 -14 3,720,000 1,645,435 5,365,435 164,582 22,538 187,119 2014 -15 3,865,000 1,494,218 5,359,218 168,861 18,258 187,119 2015 -16 2,210,000 1,394,785 3,604,785 173,251 13,868 187,119 2016 -17 2,300,000 1,295,051 3,595,051 177,756 9,363 187,119 2017 -18 2,405,000 1,217,926 3,622,926 182,377 4,742 187,119 2018 -19 2,480,000 1,123,235 3,603,235 2019 -20 2,580,000 1,020,701 3,600,701 2020 -21 2,685,000 922,578 3,607,578 2021 -22 2,785,000 812,111 3,597,111 2022 -23 2,900,000 693,499 3,593,499 2023 -24 3,015,000 568,720 3,583,720 2024 -25 1,905,000 488,937 2,393,937 2025 -26 1,975,000 407,102 2,382,102 2026 -27 2,060,000 320,001 2,380,001 2027 -28 2,145,000 229,281 2,374,281 2028 -29 2,235,000 134,764 2,369,764 2029 -30 1 1 1 1 2,330,0001 16,5331 2,346,533 Final Payment made from Reserve Fund ccb 4/25/2013 8:42 AM N: \ACCOUNTING \GMTEMPI \BUDGET\2013 -2014 BUDGET\debtgraphs PREPARED 04/25/13, 08:51:24 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM GM601L BUDGET SUMMARY BY ACCOUNT W /DETAIL - FINAL PASS FISCAL YEAR 2013 -2014 2010 -11 2011 -12 BUDGET BUD 13 -14 % ACTUAL ACTUAL 2012 -13 13 -14 BUDGET BUD 12 -13 VAR ACCOUNT NUMBER ACCOUNT DESCRIPTION FINAL PASS VAR DEBT SERVICE 004 - 0000 - 300.23 -00 SEWER SVC CHRG- COUNTY 0 0 0 0 0 .00 004- 0000 - 300.45 -50 1998 BOND INTEREST INCOME 0 0 0 0 0 .00 004 - 0000 - 300.45 -51 2002 BOND INTEREST INCOME 0 0 0 0 0 .00 004 - 0000 - 300.45 -52 RECYC H2O LOAN INT INCOME 0 0 0 0 0 .00 004 -0000- 300.45-53 2009 BOND INTEREST INCOME 220,281 139,181- 217,630 25,000 192,630 88.51 LEVEL TEXT TEXT AMT PF96 US BANK CD'S(2009A /20098) LESS US BANK FEES 25,000 2009A - $9.391.91 PLUS $1,600 EST FOR MAY /JUNE 2009B - 16,497.39 PLUS $3,100 EST FOR MAY /JUNE 25,000 004 - 0000- 300.46 -00 TAX REVENUE 5,454,006 5,679,901 5,349,866 5,563,816 213,950- 4.00 - LEVEL TEXT TEXT AMT PF96 BOND PRINCIPAL 3,720,000 2009 BONDS - GROSS INTEREST 2,042,523 BOND ISSUANCE AMORITIZED COSTS - 19,705 FEDERAL TAX SUBSIDY ON BAB PORTION (REDUCED 8.7 %)* 380,533 - RECYCLED WATER LOAN 187,120 LESS RESERVE INTEREST (NET OF $5,300 USBANK FEES) 25,000 - ROUNDING 1 *DUE TO POTENTIAL CONGRESSIONAL SEQUESTRATION $416,794 - $36,261 = $380,533 5,563,816 * 5,674,287 5,540,720 5,567,496 5,588,816 21,320- .38- ** REVENUE 5,674,287 5,540,720 5,567,496 5,588,816 21,320- .38- PREPARED 04/25/13, 08:51:24 CENTRAL CONTRA COSTA SANITARY DISTRICT PROGRAM GM601L BUDGET SUMMARY BY ACCOUNT W /DETAIL - FINAL PASS FISCAL YEAR 2013 -2014 2010 -11 2011 -12 BUDGET BUD 13 -14 $ ACTUAL ACTUAL 2012 -13 13 -14 BUDGET BUD 12 -13 VAR ACCOUNT NUMBER ACCOUNT DESCRIPTION FINAL PASS VAR 004 - 0000 - 888.12 -50 1998 BOND INTEREST EXP 0 0 0 0 0 .00 004- 0000- 888.12 -51 2002 BOND INTEREST EXP 0 0 0 0 0 .00 004 - 0000 - 888.12 -52 RECYC H2O INTEREST EXP 34,735 30,773 26,708 22,538 4,170 15.61 LEVEL TEXT - TEXT AMT PF96 RECYCLED WATER PRINCIPAL - $164,582 RECYCLED WATER INTEREST 22,538 22,538 004- 0000 - 888.12 -53 2009 BOND DEBT EXPENSE 2,027,168 1,888,601 1,775,376 1,775,376 0 .00 LEVEL TEXT TEXT AMT PF96 9/2012 INTEREST $ 377,098.33 1,775,376 3/2012 INTEREST 1,077,220.00 6/2012 INTEREST 718,146.67 BOND ISSUANCE COST 19,705.41 TAX SUBSIDY - 416,794.00 1,775,376 * ----- - - - - -- 2,061,903 ----- - - - - -- 1,919,374 ----- - - - - -- 1,802,084 ------ - - - - -- 1,797,914 ----- - - - - -- --- 4,170 - - - - -- .23 *+ DEBT SERVICE 2,061,903 1,919,374 1,802,084 1,797,914 - - - - -- 4,170 ----- - - - - -- --- .23 - - - - -- +** DEBT ----- SERVICE - - - - -- 7,736,190 ----- - - - - -- 7,460,094 ----- - - - - -- 7,369,580 ------ 7,386,730 17,150- .23- **** DEBT ----------- SERVICE ----------- 7,736,190 ----- - - - - -- 7,460,094 ----- ----- - - - - -- 7,369,580 - -- ------ - - - - -- 7,386,730 ------ - - - - -- ----- - - - - -- --- 17,150- ----- - - - - -- --- - - - - -- .23- - - - - -- ***** DEBT SERVICE 7,736,190 - - - - -- 7,460,094 ----- - - - 7,369,580 7,386,730 17,150- .23- 7,736,190 7,460,094 7,369,580 7,386,730 17,150- .23- PAGE 2 m E E co L Q. is W } i}�� V/ J Z D U. W Z D cn Z U. J W cn ,L,U^ V/ Z LL CL W Z_ Z Z w N H U W In O a fib. M r O N ti LO C CL O a) CA c0 a z z C a) Cn O C cu CD C a) Cn O a) .. c E cn -v O a) O- U °D 'ns c8 c- U U C O 0 Dcu Z m cn a (D O a) C/) `m E -J U 0i � .� = cu a a) � J Q to u, cn tB tB O n O_ c 0' C U Y I U cu f_n (a E 2 m CD 2 CL Of °} a) Q M a I I I I J Of i m m m m� - 00 Q Q I Q I Q Q Q LJJ W U J U U") co U") co CO M 00 U") co co CO M O 00 N d CO LO d' ':t Lf) CO 00 CO 00 00 M 1I— 00 co C 'm T— M N d M CO U') M M f CC) M LO N e- LO O v- v- 0 - Lri V--� 6-j- 69 0 cli 69 6 9 U 69 Ef}- Hg 6)- 69 69 Q M N M M M CO CO 00 CO M O 0 0 0 C. C. ? 2 0 0 M M M 00 00 00 co O ao 00 o O O O O O O m 0 0 ..C=) o00oCDC) 000 3 od- C:) °d- O C7d• C=) -t Ob `_ - 0 d 0 (0 6 O Cs O C) C7 C7 0 0 V CV O O CN d' LO O N 'T O O Q r O 0 — 0 — 0 e- 0 e- 0 CV 0 4=1 M 0 d Cl r e— e- e- e- — e- N e � I O 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 C) O 0 0 N C/) (D Y E U N (u -N Z L = ' `� cm C a) '� cu > m C O � (n 2 c LO LO CO CO LO C.0 �j � N U 6� n 0 0 rn o rn rn N M N H U W In O a fib. M r O N ti LO C CL O a) CA c0 a r 40 �03 Central Contra Costa Sanitary District May 14, 2013 TO: BUDGET AND FINANCE COMMITTEE FROM: THEA VASSALLO, FINANCE MANAGER -516 VIA: CURT SWANSON, PROVISIONAL GENERAL MANAGER SUBJECT: REQUEST FOR PROPOSAL (RFQ) FOR INDEPENDENT EXTERNAL AUDIT FIRM Staff contacted five audit firms requesting an RFQ. Attached is a list of the two audit firms that responded to the District's RFQ request. Staff has reviewed the proposals and attached is a brief summary of the proposals and a copy of the firm cover letters for your review. The full proposals are available upon request. Staff has requested each firm to give a short presentation (15 minutes max) on the following; (1) firms audit approach, (2) method of working with staff, and (3) method of reporting to the Board. Each firm has a' /2 hour interview scheduled for the May 14, 2013 Budget and Finance meeting as follows: Maze & Associates 3:30 — 4:00 Vavrinek, Trine, Day & Co., LLP 4:00 — 4:30 The interview panel will include the two Board members that sit on the Budget and Finance Committee; the Provisional General Manager; the Finance Administrator; and myself. Staff highly recommends that the Board Finance Committee participate in the interview process since the auditors ultimately report to the Board. EXTERNAL AUDITOR RESPONSE MAZE & ASSOCIATES VAVRINEK, TRINE, DAY & CO., LLP RANKING 1 2 COST 2012 -2013 $29,583 2012 -2013 $45,800 2013 -2014 $29,583 2013 -2014 $45,800 2014 -2015 $29,583 2014 -2015 $45,800 2015 -2016 $29,583 2015 -2016 $45,800 HOURS 274.50 428.00 EXPERIENCE Major Local Special District Experience Special District Experience CONCENTRATION Municipal auditing Governmental auditing & consulting AGENCIES East Bay Municipal Utility District Union Sanitary District Dublin San Ramon Services District Cupertino Sanitary District Delta Diablo Sanitation District Delta Diablo Sanitation District Contra Costa Water District Oro Loma Sanitary District Fairfield Suisun Sewer District Fairfield Suisun Sanitary District Novato Sanitary District Central Marin Sanitation Agency West Bay Sanitary District West Bay Sanitary District West Valley Sanitation District West Valley Sanitation District AUDIT APPROACH Specialized to municipalities Traditional approach CCCSD HISTORY FY 1991 -92 thru 1994 -95 (4 years) FY 2002 -03 thru 2005 -06 (4 years) FIRM STAFF & Partners 17.5 hrs @ $295 hr Partners 22 hrs @ $220hr HOURS PER RFQ Director 3.0 hrs @ $150 hr Manager 40 hrs @ $160hr Supervisor 85.0 hrs @ $115 hr Supervisor 104 hrs @ $120hr Associates 173.0 hrs @ $ 85 hr Sr. Accountant 120 hrs @ $ 90hr Staff Accountant 138 hrs @ $ 80hr Administration 1.0 hr @ $ 65 hr Administration 4 hrs @ $ 60hr FIRM STAFF 50 employees 235 employees LOCATION Pleasant Hill Pleasanton N M A�ZTE May 3, 2013 Thea Vassallo Finance Manager Central Contra Costa Sanitary District 5019 Imhoff Place Martinez, CA 94553 Dear Ms. Vassallo: We appreciate this opportunity to submit our proposal to provide financial audit services for the Central Contra Costa Sanitary District. We understand we will audit the District's Basic Financial Statements as well as assist with the preparation of the Comprehensive Annual Financial Report (CAFR). We will also issue the District's Memorandum on Internal Control and perform additional services as specified in the District's request for proposal; within the time periods established by the District. We are quite certain we are the most qualified firm to be your independent accountants. As our founder. Scott Maze, first coined almost a quarter of a century ago, "We Are In Business to Help Our Clients Succeed!" Since that time, we have rigorously employed this philosophy along with our commitment to continual improvement. Our clients know from experience we employ a variety of techniques, technologies and strategies to maximize effective and efficient audits without shifting our work onto our clients staff. We've summarized these techniques, technologies and strategies below and explained them in more depth in our proposal. • We are the best -known regional municipal audit firm in Northern California. We are now in our 30th year. Over that time, we have achieved national recognition with the consistently high quality of our work and with our leadership on issues. • Municipal auditing is our main business. Our clients presently include a total of over one hundred municipal entities, including many districts the size of the Central Contra Costa Sanitary District. © Our partners are actively involved in planning, conducting, and completing the audit in our client's offices and our partners are available when you need them. We resolve issues on the spot while the audit is going on. • When our partners communicate with Boards and Committees, their knowledge is based on detailed specifics, not information which has been filtered through several layers of review. O We conduct over three dozen Single Audits annually. G We integrate the financial statement preparation with the audit so that you remain in control of the process. Our strategy has consistently allowed us to provide review drafts of our client's reports at the conclusion of our audit fieldwork. This strategy has reduced the impact of the audit on our client's staff by allowing them to review drafts as our work progresses. T 925.930 0902 Accountancy Corporation F 925 930.0135 3478 Buskirk Avenue, Suite 21 , 1 e maze@mazeassociates corn Pleasant Hill, CA 94523 w mazeassociates.com • We currently prepare the annual required filings for the State Controller's Office, including the Annual Report of Financial Transactions and Street Report, for many of our municipal clients. • We consistently provide high levels of client support to minimize the impact of our audits. • We have a long term track record of client retention beyond our client's original contract terms because of the quality of our service. Please pay special attention to the client start dates on page 6. • Our audit staff average more than 80 hours of training in municipal auditing and accounting and 1,500 hours of municipal audit experience each year. This means you do not train our staff! • With our qualified information security staff we have developed and employ a number of technologies to streamline our audit process, ensure open channels of communication and data transfer while ensuring security and confidentiality of client data. These technologies include LANs, a VPN, "Leapfile" data file transfers, "Postini" email protection software, paperless audit workpapers, and a major upgrade of our "direct dump of data" technique eliminating manual financial statement inputs and maximizing easy to use financial rollup reports. • Up to half our total audit time is spent at interim each year, ensuring a smoother year -end audit. Our interim audit includes much of the work other firms postpone to year -end; we even begin the preparation of the financial statements. • Our Closing Checklists help you prepare in advance for both our interim and year -end audits. These Checklists do away with last- minute requests for schedules and analyses at year -end and help identify potential problems early in the process. We will coordinate them with the work papers you are already preparing, so you don't have to prepare workpapers only for the auditors. • We have never been sued over deficient work, although we are proud to say we were sued for doing our work too well! See Litigation for details. • Our references — we are confident that any of our clients will confirm we are your best choice. As with all our audits, we are committed to providing timely, quality audit services to the Central Contra Costa Sanitary District. We have no doubt that we are the firm best qualified to perform the services described in the request for proposal. After you have analyzed our proposal and - most important - talked with our references, we are quite confident you will agree. The proposal is a firm and irrevocable offer for 180 days. Vikki Rodriguez, Vice President (vikr @mazeassociates.com) and Timothy Krisch, Vice President (timk @mazeassociates.com) are authorized to represent, sign for and contractually obligate Maze & Associates, a Professional Corporation, located at 3478 Buskirk Avenue, Suite 215, Pleasant Hill, CA, 94523,(925)930 -0902. We look forward to the opportunity to work with the District! Yours very truly, John Rodriguez Shareholder JR:smg urge I Vavrinek, Trine, Day & Co., LLP sir Certified Public Accountants May 3, 2013 Central Contra Costa Sanitary District Thea Vassallo Finance Manager 5019 Imhoff Place Martinez, CA 94553 Dear Proposal Committee: We are pleased to respond to the Request for Proposal to provide audit services for the Central Contra Costa Sanitary District (the District). We have addressed each of the specifications, as included in your Request for Proposal. We feel that Vavrinek, Trine, Day & Co., LLP is the best selection for the District. This proposal demonstrates our capability and commitment to serve. Vavrinek, Trine, Day & Co., LLP provides governmental auditing services to over 300 governmental agencies in California. We currently provide auditing services to numerous governments including counties, cities, water agencies, special districts (including sanitation and sewer districts), redevelopment successor agencies and public financing authorities throughout California. We understand the requirements, as described in the Request for Quotations and understand that the District desires a timely audit conducted in a professional manner. We are committed to perform our audit within the District's strict timelines as specified in the request for proposal. Our governmental clients are provided with efficient and timely audits. We are licensed to practice public accounting in the State of California and have complied with all applicable California State Board of Accountancy requirements. In addition, all of the key professional staff that will be assigned to the audit are also licensed to practice in the State of California and have complied with all applicable State Board of Accountancy standards. Vavrinek, Trine, Day & Co., LLP has devoted a substantial amount of time and resources developing our governmental audit practice. Our expertise in this industry has positioned us to be one of the leading firms in governmental auditing throughout California. This investment of time and resources includes: • Providing in excess of 80 hours per year of governmental continuing professional education (CPE) to our staff working on governmental audits. • Participating in national sessions lead by the AICPA, OMB, GAO, and OIG relating to all areas of governmental auditing. Investing a significant amount of time in developing our understanding of new audit requirements. • Providing several training sessions to industry groups and clients regarding GASB pronouncements and single audit reporting requirements including GASB 68, Accounting and Financial Reporting for Pensions. • We retain key staff; as a result, we are able to provide our clients with unmatched staffing consistency and well trained personnel. • Researching new professional pronouncements so that we are at the leading edge in preparing our clients to respond to all new requirements. • Devoting resources to a strict quality control program including a quality control department. Vavrinek, Trine, Day & Co., LLP places within the top 90 public accounting firms in the United States. We employ over 200 professionals in our seven offices located in California. Our offices are located in Pleasanton, Sacramento, Palo Alto, Fresno, Rancho Cucamonga, Riverside, and Laguna Hills. 5000 Hopyard Road, Suite 335 Pleasanton, CA 94588 -3351 Tel: 925 734,6660 Fax: 925.734.6611 saw Adcpa-corn FRESNO • LAGUNA HILLS • PALO ALTO • PLEASANTON • RANCHO CUCAMONGA • RIVERSIDE • SACRAMENTO Vavrinek, Trine, Day & Co., LLP has a local presence to ensure our clients are served with the highest level of service. Our focus on client service and commitment to quality has made Vavrinek, Trine, Day & Co., LLP the firm of choice for local governments. Our staff in the Pleasanton and Sacramento offices will have the responsibility in servicing the District. Quality service begins with professionals who anticipate issues, listen to your needs, and deliver what they promise. Our successful delivery of audit services to the District depends on the people chosen to execute our audit plan. The team we have organized has extensive experience working with special districts understands their methods of operations. We believe that this client service team will provide the most efficient and cost - effective service to the District and are committed to providing effective audits, quality management letters, and proactive advice to deal with issues facing the District. Partner involvement is also a key to the audit's success. Your partner in charge of the engagement will spend time on -site during the audit and will meet with management and the District Board of Directors as necessary to ensure communication lines remain open, that any outstanding issues are resolved timely, and that all needs are met. Mr. David Showalter, CPA, will serve as your engagement partner for the audit. We believe that our references will show that we are the best selection for the District. The choice of an audit firm should be primarily based upon several factors including but not limited to: • Staff retention • Proactively addressing industry changes at the Federal, State, and local levels • Adherence to a strict quality control program We experience a low percentage of employee turnover and we are confident that we will provide the District with consistent staff over the contract period. We are committed to the District and believe that our audit team is the best selection for the District. Vavrinek, Trine, Day & Co, LLP is an Equal Opportunity Employer. We hope that as you read through this proposal, you recognize the philosophy of our firm which is to provide each of our clients with exceptional service, experienced staff, and an audit approach that will fit your needs. Our dedication to quality, professional standards, and service are unmatched in the industry. Thank you for providing us the opportunity to present our proposal. We understand that our proposal is a firm and irrevocable offer for ninety (90) days. Should you have any questions, please feel free to contact David Showalter, Partner, at (925) 734 -6600, email at dshowalter @vtdcpa.com, or the mailing address detailed on the cover page. David Showalter, Partner, is authorized to make representations on behalf of the firm, is empowered to submit this bid, and authorized to sign a contract with the District. Very truly yours, a &,, j ?4-w, da 4 Vavrinek, Trine, Day & Co., LLP David E. Showalter Partner 2