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08.a. O&M and Debt Service Budgets for FY 2013-14
Central Contra Costa Sanitary District May 2, 2013 TO: BOARD OF DIRECTORS VIA: CURTIS W. 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 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 W: •• 1 8,664,664, :•• 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 13 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 91000 9,000 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- 00- STORMWATER 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 Compensation Retirement Deferred Other Benefits Accrued 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 Budget Favorable /(Unfavorable) FY 2012 -13 Variance Variance % Variance Explanations O &M Salaries 1 $ 24,485,613 26,719,021 (2,233,408) (9.12 %) Increases due to cost -of- livinq increases, merit increases, personal advancements and filling of vacant positions. FY 13 -14 includes a 2% vacancv factor. I &M 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 FY 12 -13. I &M 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 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 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 (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) hires replace them. I &M 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 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% increase each year as employees retire and new hires replace them. I &M 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 Benefit Vacancy Factor (1,204,000) (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. 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 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. smoothing. I &M Deferred Comp /Medicare 1,718,000 (216,547) 12.60 %) Increase due to increase in subject wages. (7.51 %) There are no rate changes in Life Insurance and LTD in FY 12 -13, thus the small dollar variance. I &M Other Benefits 257,000 (19,293) This amount represents the future payment into the PARS trust for Retiree healthcare. The total annual required contribution (ARC) including retiree medical, dental IPEB Contribution (Future contribution only 3,965,800 581,400 14.66% Does not Include retiree healthcare and life insurance premiums decreased from $8.3M to $8.103M in FY 13 -14. remiums) I &M Accrued Compensated Absence 300,000 (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 - I o i l 1,140,000 3% of budgeted benefits. I &M Capitalized Administrative Overhead (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 :redit salaries is the other major 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) 3,767,000 382,600 (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) (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 ABS * 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 ABS * BENEFIT VACANCY + OPEB CONTRIBUTION * CAPITALIZED ADM OVERHEAD ** EMPLOYEE BENEFITS * ** RUNNING EXPENSE CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 BUDGET SUMMARY BY TYPE - FUND 001 R/E & S/C 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 & S/C 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- 5,189- 3.04- 52,307 33,804 46,000 49,407 3,407- 7.41- 2,900 5.54 8,832 6,222 81000 8,500 500- 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 6,359,694 9.130/6 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 Self - Insurance Materials & Supplies 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. 29.41% Per S/I budget estimates. (6.99 0/6) 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) (11.85 %) 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% 1.27% See Salary & Benefit Tab. Not a significant variance. Utilities Repairs & Maintenance 3,906,150 211,500 3,644,811 120,716 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. Hauling & Disposal 1,039,800 60,700 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. 2.33% 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 & 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 & EXPENSES 161,960 161,960 155,637 6,323 3.90 6,323 3.90 * CHEMICALS 11581,000 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 & 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 & 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 BUDGET LISTING BY DISTRICT 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. 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 21000 * 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 ABS 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 14000- * 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 11581,000 1,492,180 1,561,000 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 81000- * SLUDGE REMOVAL 10,000 0 25,000 25,000- * GRIT REMOVAL 80,000 80,000 90,000 10,000- 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 111001500 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 5,850 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 FY 2012 -13 Variance $ /(Unfavorable) Variance % Variance Explanations Salaries $ 4,525,000 • . (476,596) (10.53 %) (7.85 %) 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) 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°/6) Not a significant variance. Self- Insurance Materials & Supplies 850,000 250,000 219,690 (7,695) 29.41% (3.50 %) Per S/I budget estimates. 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 1 $ 21,122,917 (925,129) (4.386/6) PREPARED 04/25/13, 08:49:28 PROGRAM GM601L ACCOUNT DESCRIPTION ADMINISTRATION * SALARIES & WAGES + EMPLOYEE BENEFITS ' DIRECTOR FEES & EXPENSES * UTILITIES * REPAIRS & MAINTENANCE * PROFESSIONAL & 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 4,437,393 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 ABS. 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 5,000 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 9,500 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 PREPARED 04/25/13 BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE PROGRAM GM601L FISCAL YEAR 2013 -2014 PROJECTED FINAL BUDGET 13 -14 TO BIMET 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 81190 + 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 8,000 10,000 2,000- * TECH TRAIN, CONF & MEETS 86,450 79,400 107,600 28,200- * CERTIFICATION & LICENSES .11800 1,300 1,300 0 * CLAIMS 51000 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 REIMS 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- PAGE 2 Projected $ 5,767,419 ENGINEERING DEPARTMENT O &M EXPENSE BUDGET FY 2013 -14 COMPARED TO PROJECTED FY 2012 -13 Favorable /(Unfavorable) Variance $ Variance % Variance Explanations (241,544)1 (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 1 1 - 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°/x) 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 5,401,830 Favorable /(Unfavorable) nce Variance % (607,133) (11.24 %) Benefits & Cap O/H Credit 1,098,796 (1,573,759) (143.23 %) Utilities 69,500 (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) 193,010 (1,700) (15.34 %) Materials & Supplies (0.88°/x) All Other 255,767 : • (16,095) (6.29 %) Total I $ 8,186,764 (2,395,987) (29.27 %) Variance Explanations 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. 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 ASS 0 0 0 0 + OVERTIME 59,000 111,000 107,000 4,000 * SALARY VACANCY 165,000- 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 1 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 5,000 9,117 6,000 3,117 + PUBLIC INFORMATION 11,000 100 7,000 6,900- * TUITION REIMBURSEMENT 18,800 13,000 22,800 91800- * 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 BUDGET LISTING BY DEPARTMENT- ENGINEERING FISCAL YEAR 2013 -2014 PREPARED 04/25/13 PAGE PROGRAM GM601L 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 51100 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 REIMS 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 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 3 PROGRAM GM601L BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2013 -2014 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 OPS. 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 5,001,100 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- 8,600- 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 51000 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 5,000 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 8,120 81100 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 2,000 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 REIMB 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 & WAGES + EMPLOYEE BENEFITS • CHEMICALS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES PUMP STATIONS CENTRAL. CONTRA COSTA SANITARY DISTRICT PAGE 5 BUDGET SUMMARY BY TYPE - FOND 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 ------ - - - - - 528,481- 17.87- 668,636- 23.73- CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/25/13 BUDGET LISTING BY DEPARTMENT -PUMP STATIONS PROGRAM G24601L 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- 1,110 ** 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 8,200 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 11986- ** MATERIALS & SUPPLIES 44,600 48,127 40,600 7,527 * RENTS & LEASES 2,500 942 1,000 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 PLANT OPERATIONS DEPARTMENT O &M EXPENSE BUDGET FY 2013 -14 COMPARED TO PROJECTED FY 2012 -13 Projected = • • - Favorable /(Unfavorable) Salaries I $ 8,318,300 r (1,039,500) (12.50 %)I lincrease due to cost of living and merit increases, and budgeting for four additional positions in FY Benefits & Ca O/H Credit 7,297,016 :. 2,481,612 34.01% See salary and benefit tab. Not a significant variance; increased lime spending offset by lower spending on other chemicals. Chemicals 1,075,000 (66,000) (6.14 %) and budgeting for four additional positions in FY 13 -14. Utilities 3,835,700 687,500 17.92% Decrease due to high cost of importing eletricity in FY 12 -13 due to Cogen incident. Less landfill Chemicals 1,181,000 40,000 3.39% gas was used than normal in FY 12 -13 due to the increased operation of the furnace and boilers on pre-purchased natural gas. Repairs & Maintenance 2,054,248 89,252 4.34% Increase due to lower repair and maintenance costs in FY12 -13. Hauling & Disposal 386,000 i (65,500) (16.97 %) Increase due increases to Janitorial & Refuse Removal, Ash Removal, and Grit Removal rates. Repairs & Maintenance 2,079,500 (64,000) (3.08 %) Not a significant variance; higher cogen maintenance contract costs. Returned funds to accounts Increase in Sludge Removal from $0 to $25K in FY 13 -14 to reflect the facility test and training cut in FY 12 -13 including reclamation accounts. exerciese of the Emergency Sludge Loading Facility. Also expected increases in outside 410,000 (41,500) (10.12 %) Nominal increases in all accounts except for Sludge Removal, which increased from $0 to $25k in hazardous waste disposal costs. Professional & Legal 10,000 (15,000) (150.00 %) Lower than anticipated use in FY 12 -13. Outside Services 846,293 6,057 0.72% Not a significant variance. Materials & Supplies 728,170 (115,230) (15.82 %) Lower than anticipated operating fuel expenses in FY 12 -13. Operating fuel expenses expected to permits and don't anticipate any negotiating with these agencies over new permit increase in FY 13 -14 due to storage tank work. Operating Supplies expenses have been lower than limits/requirements. Outside Services anticipated in FY 12 -13. All Other 718,420 (159,209) (22.16 %) Increases to Tech. Training, Conf. & Meetings to return accounts to historical levels after cuts in evaluate operator shift scheduling, SOP's and information mapping, maintenance and inspection of recent years, and reflects training needs of recent hires /new positions in POD. Also large outfall, offset by Admin/Engineering safety expense now charged to POD. Materials & Supplies increases in Public Agency Fees and Outside Agency Fees for BACWA participation and funding of (8.03 %) Increases to Office Equipment/Supplies and Laboratory Supplies. Increase of Operating Fuel from other studies required for our NPDES permit. Total $ 25,269,147 :. (3,349,860) (13.26%)l 1 II BUDGET FY 2013 -14 COMPARED TO BUDGET FY 2012 -13 II Budget Favorable /(Unfavorable) Salaries 8,467,317 (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. Benefits & Ca O/H Credit 7,236,989 :. 2,541,639 35.12% See salary and benefit tab. Chemicals 1,181,000 40,000 3.39% Not a significant variance; increase in budgeted amount for lime offset by decreases in polymer and hypochlorite spending in FY 13 -14. Utilities 3,012,500 (135,700) (4.50 %) Not a significant variance; nominal increases budgeted for electrical, natural gas, and water in FY 13 -14. Repairs & Maintenance 2,079,500 (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. Hauling & Disposal 410,000 (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. Professional & Legal 50,000 25,000 50.00% Decrease in anticipated legal fees due to being in the middle of currentlactive NPDES and Title V permits and don't anticipate any negotiating with these agencies over new permit limits/requirements. Outside Services 1,293,700 441,350 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. Materials & Supplies 780,700 (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. All Other 761,271 (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 other studies re uired for NPDES emit. Total 1 $ 25,272,977 (3,346,030) (13.24%)l 1 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 PAGE 4 CENTRAL CONTRA COSTA SANITARY DISTRICT 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- PAGE 4 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 ASS 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 11181,000 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 1,190,500 147,000- * 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 8,000- * 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 51000 5,000 0 * REPROGRAPHIC SERVICES 1,000 1,000 11000 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 91000- * PUBLIC AGENCY FEES 367,700 384,162 429,949 45,787- + TUITION REIMBURSEMENT 10,000 10,000 16,000 6,000- * TECH TRAIN, CONF & 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 REIMS 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 11000 COMMUNICATION /MARKETING SKILLS 11000 STAY CURRENT, CONTINENTAL U.S., 1 STAFF COMPUTER, DIGITAL, SOFTWARE /PHOTO 1,000 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 11000 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 11500 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 800 LEADERSHIP /SUPERVISION SKILLS, IMPROVE SKILLS, LOCAL, 2 STAFF 1,000 ACCESS DATABASE OR OTHER COMPUTER TRAINING, IMPROVE SKILLS, LOCAL, 4 STAFF 1,000 CROSS -MEDIA ENFORCEMENT CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF 1,600 EFFECTIVE COMMUNICATION, IMPROVE SKILLS, LOCAL, 1 STAFF 300 WASTEWATER LAWS AND REGULATIONS, STAY CURRENT, LOCAL, 1 STAFF 450 STORMWATER CONTROLS, STAY CURRENT, CALIFORNIA, 1 STAFF 250 SAFETY TRAINING, STAY CURRENT, CALIFORNIA, 2 STAFF 500 CWEA NORTHERN REGIONAL TRAINING CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF 700 FOG TRAINING, STAY CURRENT, CALIFORNIA, 2 STAFF 600 8 -HOUR HAZWOPER REFRESHER, STAY CURRENT, LOCAL, 9 STAFF 1,800 CALIF. HAZARDOUS MATERIALS INVESTIGATORS CONF, STAY CURRENT, CALIFORNIA, 1 STAFF 800 ENVIRONMENTAL CRIMES INVESTIGATIONS, IMPROVE SKILLS, CALIFORNIA, 2 STAFF 1,100 BIODIESEL /ALTERNATIVE FUELS TRAINING, DEVELOP KNOWLEDGE, CA, 1 STAFF 400 ORGANIZATIONAL SKILLS, IMPROVE SKILLS, CA, 1 STAFF 500 <NON -USE FACTOR> 6,500- 15,400 001 - 0200 - 690.12 -05 TECH TRAIN, CONF & MEETS 5,800 6,300 LEVEL TEXT 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 C $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 11500 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 WET 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 11000 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 11000 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 11000 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, 1,500 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 $0 gy 46 gA 9g gg o0 0, Ory o0 O� A' 06 01 Og O°j �p �'` �ry �g Na Nb 16 NA �.g �g ry0 ry1 ;Lry rya ryA ryy ry0 ry'1 !Lg ryg g0 go< gh' g6' gel g9 gg' p0' O^ Oti p^S Ob O5' p6' 01 ry0 p0' pg' �g �g .erg ,�9 ,erg �°j ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0�' ry00' ry00' ry00' ry0`t' ry00' ry0�' ryOry ry00' ry00' 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 BUDGETIdebtgraphs 1" 4/1#90906ZRafuodlnl Re ue2Ontls 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 BUDGETIdebtgraphs 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 BANE CD'S(2009A /2009B) LESS US BANK FEES 25,000 2009A - $9.391.91 PLUS $1,600 EST FOR MAY /JUNE 20098 - 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 O 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 11888,601 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