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HomeMy WebLinkAbout04.c. Receive April 2013 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT C May 21, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Varia Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 41,169,640 41,723,673 (554,033) . Labor charges are higher due to the unbudgeted increase in wages. The variance includes negotiated retro payments for general employees for eight months. Chemicals 1,317,470 1,055,590 261,880 Lower from delay in billings. Deliveries and invoicing of chemicals vary as opposed to the evenly distributed budget. Additional variance from a lower than budgeted commodity price for hypochlorite. Utilities 3,045,241 3,749,403 (704,162) Higher than budget due to high PG &E bill as a result of down time for cogen. The budget for the current fiscal year was completed before the cogen incident in March. Electrical expense has eased as cogen has started operating again. Repairs & Maintenance 3,037,177 2,518,735 518,442 Moved $234K of cogen expense to Self - Insurance fund. Budgeted repairs on furnace expected to occur before the fiscal year end. Outside Services 2,742,055 1,695,667 1,046,388 Moved $269K of cogen expense to Self- Insurance fund. Additional variance from lower than budgeted furnace testing cost as a result of a lower bid from a different vendor than in the budget, less than budgeted consulting fees for Standard Operating Procedure and COPEPOD expenditure (anticipated in the second half of the fiscal year), and from air quality modeling and health risk assessment expenditures budgeted for but not required this year. Savings partially offset by unbudgeted expense for Accountemps for Environmental Services division audit. Materials & Supplies 1,643,756 1,463,664 180,092 Expenses are incurred sporadically throughout the year versus a flat -lined budget. The positive variance is expected to decrease towards the end of the year as more materials and supplies will be needed throughout the District. Other Expenses 1,962,267 1,560,335 401,932 Public Information and Technical Training, Conference and Training accounts lower than budget. Public information expense is typically higher during the last few months of the fiscal year and the variance is anticipated to be lower by the end of the year. 0 CENTRAL CONTRA COSTA SANITARY DISTRICT May 21, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING % SUBJECT: Sewer Construction evenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2013: Revenue Categories Facilities Capacity Fees Pump Zone Fees Budgeted Actual 3,680,830 3,667,635 530,830 447,172 Favorable /(Unfavorable) Variance Explanation (13,195) Two large payments received in April (Lafayette Sr. Housing and Eden Sr. Housing) to offset much of the unfavorable variance from the prior months. (83,658) Two large payments received in April (Lafayette Sr. Housing and Eden Sr. Housing) to offset much of the unfavorable variance from the prior months. 0 FINANCIAL STATEMENT SUMMARY April, 2013 O & M Revenue Apr -13 Actual Budget Variance O & M Expenses 5,008 5,571 563 10.1% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 57,714 56,874 840 1.5% YEAR -TO -DATE Actual Budget Variance 56,004 57,172 1,168 2.0% Variance 0 36 262 0 518 0 0 1,046 180 402 2,444 Total Labor Charges (554) Chemicals 0 Utilities (704) Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 1,186 ,ryR,r*r-3��9 .4i WM Wt 3t- C""T501,7-1- ys.. Sewer Construction YEAR -TO -DATE Revenue 15,084 Expense 19,911 Over /Under R31,01 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of April, 2013 was 0.264 %. 9 PREPARED 5/09/13, 9:12:20 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2013 001 RUNNING EXPENSE ----------- --- - - - - -- CURRENT ASSETS CASH 17,114,719.91 596,149.53 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 214,068.47 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 288.25 ACCOUNTS RECEIVABLE -COBRA 1,204.76 A /R -SSC DIRECT BILL 15,463.34 COMPUTER PURCHASE PROGRAM 12,535.59 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 71,250.00 PREPAID EXPENSES 859,927.32 PREPAID RETIREMENT 4,459,230.41 SUPPLIES & MATERIAL INV 2,040,915.21 DUE FROM S/C 114, 669, 190. 35 DUE FROM S/I 792,994.75 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT LAND 17,114,719.91 INTANGIBLE ASSETS 2,463,834.00 ACCUM DEPR - INTANGIBLE 88,247.07 - BUILDINGS 34,477,123.95 ACC DEPR - BUILDINGS 7,019,733.45 - TREATMENT PLANT 292,432,883.06 ACC DEPR - TREATMENT PLANT 170,703,543.24 - PUMPING STATIONS 54,412,729.93 ACC DEPR- PUMPING STATIONS 22,167,741.64 - SEWAGE COLLECTION FACIL 303,693,518.21 OUTFALL SEWERS 8,518,442.72 FURNITURE & EQUIPMENT 14,031,565.16 ACC DEPR -FURN & EQUIP 10,818,660.51 - VEHICLES 6,010,774.62 ACC DEPR- VEHICLES 4,060,686.37 - RECY WATER INFRASTRUCTURE 13,335,295.00 ACCUM DEPRC -RECY WATER 5,362,386.54 - ACC DEPR- SEWAGE COL SYS 48,955,469.74 - ACC DEPR - OUTFALL 2,880,324.60 - CONTRIBUTED SEWER LINES 149,888,648.86 ACC DEPR - CONTRIB ASSETS 49,109,343.96 - CONSTRUCTION IN PROGRESS 22,469,693.66 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 63,077,070.25- 124,025,849.02 597,683,091.96 721,708,940.98 PREPARED 5/09/13, 9:12:20 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2013 001 RUNNING EXPENSE ----- --- ----- - - -- - -- DUE TO S/I 1,646,296.17 - DUE TO DEBT FUND 54,365,590.62 - ACCOUNTS PAYABLE 207,330.41 - SALES TAX PAYABLE 3,232.85 - ACCRUED WAGES PAYABLE 825,903.72 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 HARTFORD .00 NATIONAL DEFERRED .00 ICMA .00 RETIREMENT CONTRIB W/H 1,223,635.70 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 9,064.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,552.53 - HEALTH NET 854.89 OCCUPATIONAL HEALTH 3.76 DISABILITY INS 27.32 - LIFE INS 12.75 - DELTA DENTAL 81.11 POST EMP. BENEFIT -OPEB 635,711.90 CAFETERIA PLAN PAYABLE 47,766.55 - PERMIT CLEARING 31.00 - WORKERS' COMP INS PAYABLE 81,709.75 - ACCRUED COMPENSATED ABS. 3,059,389.66 - REFUNDABLE DEPOSITS 80,979.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 171,433.86- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 150,090,616.86 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 8,706,412.61- 56,004,101.87 57,713,583.45- 124,265,913.76- 597,443,027.22- -------------- 721,708,940.98- -------------- -------------- 0 PREPARED 5/09/13, 9:12 :23 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ -- -- - - - - -- -- - -- - - - -- --- MONTH -TO- DATE-- - - - - -- - ------- - - - --- YEAR -TO- DATE--- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % ----------------------------------------------------------------------------------------------------- --------- --- --------- -- -- - - - - -- 2200 SEWER SVC CHARGE - COUNTER 2300 SEWER SVC CHRG - COUNTY 2400 SEWER SVC CHRG- DIRECT 2500 SEWER SVC CHRG -PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES - CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT /APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6300 PARTNERING 6400 RIGHT -OF -WAY FEES OTHER REVENUES 15,766 26,494,800 0 1,858- 26,508,708 0 0 17,000 5,416 1,000 35,000 166 2,000 0 750 0 42,000 0 9,166 1,500 0 0 0 53,750 3,000 0 0 166 170,914 33,640 17,874 113.4 157,660 125,107 25,271,603 1,223,197- 4.6- 54,093,600 54,380,374 0 0 .0 841,000 932,965 0 1,858 100.0- 18,580- 10,164- 25,305,243 1,203,465- 4.5- 55,073,680 55,428,282 0 0 23,533 10,912 432 55,156 600 167 0 365 5, 642 41,494 0 4,025 2,544 3 0 0 67,630 1,802 572 0 0 214,877 0 .0 0 .0 6,533 38.4 5,496 101.5 568- 56.8- 20,156 57.6 434 261.4 1,833- 91.7- 0 .0 385- 51.3- 5,642 .0 506- 1.2- 0 .0 5,141- 56.1- 1,044 69.6 3 .0 0 .0 0 .0 13,880 25.8 1,198- 39.9- 572 .0 0 .0 166- 100.0- 43,963 25.7 0 0 170,000 54,160 10,000 350,000 1,660 80,500 50,000 7,500 18,000 605,000 0 245,830 15,000 0 0 0 161,250 30,000 0 0 1, 660 0 0 244,481 72,212 7,466 481,666 3,865 89,612 46,132 7,583 19,497 690,071 35,000 208,089 26, 020 5,079- 0 0 194,728 45,184 118,527 0 248 1,800,560 2,285,302 32,553- 20.6- 286,774 .5 91,965 10.9 8,416 45.3- 354,602 .6 0 .0 0 .0 74,481 43.8 18,052 33.3 2,534- 25.3- 131,666 37.6 2,205 132.8 9,112 11.3 3,868- 7.7- 83 1.1 1,497 8.3 85,071 14.1 35,000 .0 37,741- 15.4- 11,020 73.5 5,079- 0 0 .0 0 .0 33,478 20.8 15,184 50.6 118,527 .0 0 .0 1,412- 85.1- 189,200 66.1 55,197,600 98.5 841,000 110.9 22,300- 45.6 56,205,500 98.6 10,800,000 .0 10,800,000 .0 204,000 119.8 65,000 111.1 12,000 62.2 420,000 114.7 2,000 193.3 145,000 61.8 100,000 46.1 9,000 84.3 24,000 81.2 689,000 100.2 2,000 750. /^ 355,000 58.6 6 t/w 18,000 144.6 143,000 3.6- 0 .0 0 .0 215,000 90.6 825,800 5.5 0 .0 0 .0 2,000 12.4 484,742 26.9 3,230,800 70.7 FUND TOTALS 26,679,622 25,520,120 1,159,502- 4.3- 56,874,240 57,713,584 839,344 1.5 70,236,300 82.2 PREPARED 5/09/13, 9:12:25 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 130,932 11,105 7.8 1,420,370 1,342,131 78,239 5.5 1,704,493 78.7 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,689,107 104,064 5.8 17,931,710 17,656,887 274,823 1.5 21,518,263 82.1 0103 SALARIES & WAGES -COMP ABS 25,000 1,640 23,360 93.4 250,000 242,596 7,404 3.0 300,000 80.9 0105 OVERTIME 69,257 53,451 15,806 22.8 692,570 796,668 104,098- 15.0- 831,292 95.8 0106 STANDBY PAID 18,872 14,481 4,391 23.3 188,720 188,198 522 .3 226,498 83.1 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 574,140- 0 574,140 -100.0 689,000- .0 SALARIES & WAGES 1,990,923 1,889,611 101,312 5.1 19,909,230 20,226,480 317,250- 1.6- 23,891,546 84.7 0201 WORKERS COMPENSATION INS 40,711 38,626 2,085 5.1 407,110 412,740 5,630- 1.4- 488,734 84.5 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 22,500 21,030 1,470 6.5 30,000 70.1 0203 FEDERAL MEDICARE TAX 27,391 26,223 1,168 4.3 273,910 281,566 7,656- 2.8- 328,905 85.6 0204 MEDICAL & HEALTH INSUR 757,769 708,774 48,995 6.5 7,577,690 7,289,570 288,120 3.8 9,093,475 80.2 0205 RETIREMENT CONTRIBUTION 1,129,030 999,976 129,054 11.4 11,290,300 10,526,388 763,912 6.8 13,548,600 77.7 0206 DEFERRED COMP. CONTRIB 114,332 116,603 2,271- 2.0- 1,143,320 1,149,898 6,578- .6- 1,372,232 83.8 0207 DENTAL INSURANCE 71,682 71,556 126 .2 716,820 712,078 4,742 .7 860,371 82.8 0208 LONG -TERM DISABILITY INS 5,859 5,406 453 7.7 58,590 53,829 4,761 8.1 70,489 76.4 0209 LIFE INSURANCE 13,642 12,826 816 6.0 136,420 131,878 4,542 3.3 163,942 80.4 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 14,542- 14,542 .0 360,000 4.0- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 1,003,320- 0 1,003,320 -100.0 1,204,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 2,060,084 1,979,990 80,094 3.9 24,390,340 24,331,435 58,905 .2 28,879,746 84.3 C 0250 CAPITALIZED ADM OVERHEAD 312,993- 316,268- 3,275 1.0- 3,129,930- 2,834,242- 295,688- 9.4 3,756,000- 75.5 CAPITALIZED ADM OVERHEAD 312,993- 316,268- 3,275 1.0- 3,129,930- 2,834,242- 295,688- 9.4 3,756,000- 75.5 TOTAL LABOR CHARGES 3,738,014 3,553,333 184,681 4.9 41,169,640 41,723,673 554,033- 1.3- 49,015,294 85.1 0301 DIRECTOR MEETING FEES 5,027 5,943 916- 18.2- 50,270 46,662 3,608 7.2 60,325 77.4 0302 BOARD TRAINING AND CONF 3,833 813 3,020 78.8 38,330 13,996 24,334 63.5 46,000 30.4 0303 BOARD HEALTH BENEFITS 4,636 2,583 2,053 44.3 46,360 38,031 8,329 18.0 55,635 68.4 DIRECTOR FEES & EXPENSES 13,496 9,339 4,157 30.8 134,960 98,689 36,271 26.9 161,960 60.9 0402 LIME 17,166 28,517 11,351- 66.1- 171,660 258,759 87,099- 50.7- 206,000 125.6 0403 POLYMER 40,416 24,705 15,711 38.9 404,160 278,239 125,921 31.2 485,000 57.4 0404 BOILER CHEMICALS 4,833 2,272 2,561 53.0 48,330 29,592 18,738 38.8 58,000 51.0 0406 OTHER CHEMICALS 43,666 0 43,666 100.0 436,660 350,035 86,625 19.8 524,000 66.8 0407 HYPOCHLORITE 25,666 11,435 14,231 55.4 256,660 138,965 117,695 45.9 308,000 45.1 CHEMICALS 131,747 66,929 64,818 49.2 1,317,470 1,055,590 261,880 19.9 1,581,000 66.8 0501 ELECTRICAL 80,497 52,962 27,535 34.2 766,837 1,452,832 685,995- 89.5- 966,000 150.4 0502 NATURAL GAS 174,207 195,448 21,241- 12.2- 1,570,404 1,700,761 130,357- 8.3- 2,090,500 81.4 0503 LAND -FILL GAS 39,583 29,917 9,666 24.4 395,830 330,449 65,381 16.5 475,000 69.6 0504 WATER 7,477 11,142 3,665- 49.0- 74,770 66,507 8,263 11.1 89,750 74.1 0505 TELEPHONE 23,740 25,201 1,461- 6.2- 237,400 198,854 38,546 16.2 284,900 69.8 UTILITIES 325,504 314,670 10,834 3.3 3,045,241 3,749,403 704,162- 23.1- 3,906,150 96.0 PREPARED 5/09/13, 9:12 :25 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 239 9,448 97.5 96,870 53,095 43,775 45.2 116,250 45.7 0602 VEHIC /EQUIP REPAIR MAINT 7,500 21,274 13,774- 183.7- 75,000 98,869 23,869- 31.8- 90,000 109.9 0603 GENERAL REPAIRS & MAINT 78,745 124,347 45,602- 57.9- 787,450 905,245 117,795- 15.0- 945,000 95.8 0604 OUTSIDE REPAIRS & MAINT. 164,667 183,147 18,480- 11.2- 1,646,547 1,003,203 643,344 39.1 1,976,150 50.8 0605 COMPUTER REPAIRS & MAINT 39,698 33,234 6,464 16.3 397,980 435,967 37,987- 9.5- 477,411 91.3 0606 REAL PROPERTY REPAIRS 3,333 977 2,356 70.7 33,330 22,356 10,974 32.9 40,000 55.9 REPAIRS & MAINTENANCE 303,630 363,218 59,588- 19.6- 3,037,177 2,518,735 518,442 17.1 3,644,811 69.1 0701 ASH REMOVAL 13,333 10,344 2,989 22.4 133,330 107,376 25,954 19.5 160,000 67.1 0702 SLUDGE REMOVAL 833 0 833 100.0 8,330 0 8,330 100.0 10,000 .0 0703 GRIT REMOVAL 6,666 4,744 1,922 28.8 66,660 69,040 2,380- 3.6- 80,000 86.3 0704 JANITORIAL & REFUSE REMOV 20,713 23,190 2,477- 12.0- 207,130 229,242 22,112- 10.7- 248,600 92.2 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 25,000 23 24,977 99.9 30,000 .1 0706 HAZARDOUS WASTE DISPOSAL 48,932 43,638 5,294 10.8 344,320 388,994 44,674- 13.0- 511,200 76.1 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 92,977 81,916 11,061 11.9 784,770 794,675 9,905- 1.3- 1,039,800 76.4 0801 PROFESSIONAL SERVICES 14,232 16,952 2,720- 19.1- 142,320 193,177 50,857- 35.7- 170,800 113.1 0802 LEGAL SERVICES -BOARD 5,166 5,517 351- 6.8- 51,660 45,323 6,337 12.3 62,000 73.1 0803 LEGAL SERVICES -STAFF 29,837 15,543 14,294 47.9 290,904 255,184 35,720 12.3 358,100 71.3 PROFESSIONAL & LEGAL SERV 49,235 38,012 11,223 22.8 484,884 493,684 8,800- 1.8- 590,900 83.5 CR 0901 OUTSIDE SAFETY SERVICES 6,632 0 6,632 100.0 69,545 43,195 26,350 37.9 84,200 51.3 0902 TECHNICAL SERVICES 228,147 107,094 121,053 53.1 2,271,470 1,253,308 1,018,162 44.8 2,737,920 45.8 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 400 100.0 400 .0 0904 OTHER PUBLIC AGENCY SERVS 3,166 5,809 2,643- 83.5- 303,410 283,135 20,275 6.7 309,750 91.4 0905 REPROGRAPHIC SERVICES 1,557 0 1,557 100.0 15,570 2,167 13,403 86.1 18,700 11.6 0906 RECRUITMENT 8,166 7,115 1,051 12.9 81,660 113,862 32,202- 39.4- 98,000 116.2 OUTSIDE SERVICES 247,668 120,018 127,650 51.5 2,742,055 1,695,667 1,046,388 38.2 3,248,970 52.2 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,533 5,898 11,635 66.4 175,330 129,158 46,172 26.3 210,460 61.4 1102 GASOLINE, OIL & FUEL 21,454 15,554 5,900 27.5 214,540 229,147 14,607- 6.8- 257,450 89.0 1103 OPERATING SUPPLIES 107,946 54,571 53,375 49.4 982,060 895,963 86,097 8.8 1,175,900 76.2 1104 OPERATING FUEL 3,166 5,529 2,363- 74.6- 31,660 18,425 13,235 41.8 38,000 48.5 1105 LABORATORY SUPPLIES 12,166 15,613 3,447- 28.3- 121,660 145,196 23,536- 19.3- 146,000 99.4 1106 SAFETY SUPPLIES 11,894 8,580 3,314 27.9 118,506 81,075 37,431 31.6 142,995 56.7 1108 INVENTORY OVER /SHORT 0 962- 962 .0 0 35,300- 35,300 .0 0 .0 MATERIALS & SUPPLIES 174,159 104,783 69,376 39.8 1,643,756 1,463,664 180,092 11.0 1,970,805 74.3 1201 RENTS & LEASES 17,335 9,693 7,642 44.1 175,850 128,990 46,860 26.6 213,150 60.5 1202 PUBLIC AGENCY FEES 20,272 4,046 16,226 80.0 385,620 386,059 439- .1- 427,035 90.4 1203 PUBLIC INFORMATION 36,498 47,395 10,897- 29.9- 329,397 258,849 70,548 21.4 438,000 59.1 PREPARED 5/09/13, 9:12:25 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - -- - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,208 0 3,208 100.0 36,080 6,785 29,295 81.2 44,550 15.2 1205 TECH TRAIN, CONF & MEETS 27,390 25,741 1,649 6.0 277,500 183,466 94,034 33.9 334,170 54.9 1206 CERTIFICATION & LICENSES 1,625 1,925 300- 18.5- 16,250 10,080 6,170 38.0 19,541 51.6 1207 CLAIMS 424 380 44 10.4 4,240 380 3,860 91.0 5,100 7.5 1208 SUBSCRIPTION /PUBLICATION 2,736 1,656 1,080 39.5 28,360 16,139 12,221 43.1 33,948 47.5 1209 MILEAGE REIMBURSEMENTS 588 436 152 25.9 5,880 5,122 758 12.9 7,140 71.7 1210 PUBLIC NOTICES 486 508 22- 4.5- 4,860 3,898 962 19.8 5,850 66.6 1211 OUTSIDE ORGANIZATION FEES 22,219 0 22,219 100.0 233,190 241,580 8,390- 3.6- 278,000 86.9 1212 EMPLOYEE MEMBERSHIPS 4,086 2,446 1,640 40.1 32,860 26,807 6,053 18.4 39,145 68.5 1213 MISCELLANEOUS 2,993 1,800 1,193 39.9 29,930 17,621 12,309 41.1 36,030 48.9 1214 ELECTION EXPENSE 350,000 259,456 90,544 25.9 350,000 272,772 77,228 22.1 350,000 77.9 1216 PROFESSIONAL EXP REIMB 4,925 0 4,925 100.0 52,250 1,787 50,463 96.6 65,115 2.7 OTHER EXPENSES 494,785 355,482 139,303 28.2 1,962,267 1,560,335 401,932 20.5 2,296,774 67.9 NET EXPENSES 5,571,215 5,007,700 563,515 10.1 57,172,220 56,004,115 1,168,105 2.0 68,306,464 82.0 TOTAL EXPENSE 5,571,215 5,007,700 563,515 10.1 57,172,220 56,004,115 1,168,105 2.0 68,306,464 82.0 101 PREPARED 5/09/13, 9:12:27 450,148 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) 4,501,480 4,624,930 PAGE 1 PROGRAM /GM278L 26,260 6.9 RUNNING EXPENSE 3,945,084 FUND 290,847- ACCOUNTING PERIOD 10/2013 16,388 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 5,789 6,716 927 - 16.0- 57,890 50,246 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- ----- --- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL HAULING & DISPOSAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 369,774 327,185 42,589 11.5 3,697,740 3,692,601 5,139 .1 4,437,393 83.2 EMPLOYEE BENEFITS 652,844 611,294 41,550 6.4 10,317,940 10,229,209 88,731 .9 11,991,592 85.3 CAPITALIZED ADM OVERHEAD 4,057- 1,879- 2,178- 53.7 40,570- 17,073- 23,497- 57.9 48,690- 35.1 DIRECTOR FEES & EXPENSES 13,496 9,339 4,157 30.8 134,960 98,689 36,271 26.9 161,960 60.9 UTILITIES 14,724 14,936 212- 1.4- 147,240 120,820 26,420 17.9 176,700 68.4 REPAIRS & MAINTENANCE 41,688 20,689 20,999 50.4 416,757 395,635 21,122 5.1 500,300 79.1 PROFESSIONAL & LEGAL SERV 36,230 28,115 8,115 22.4 361,500 412,928 51,428- 14.2- 434,800 95.0 OUTSIDE SERVICES 98,446 75,167 23,279 23.6 1,156,610 917,887 238,723 20.6 1,353,550 67.8 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 29,847 2,201 27,646 92.6 200,987 83,248 117,739 58.6 238,725 34.9 OTHER EXPENSES 406,040 316,397 89,643 22.1 874,217 663,525 210,692 24.1 1,027,415 64.6 ADMINISTRATION 1,659,032 1,403,444 255,588 15.4 18,117,381 17,447,469 669,912 3.7 21,123,745 82.6 SALARIES & WAGES 450,148 420,805 29,343 6.5 4,501,480 4,624,930 EMPLOYEE BENEFITS 382,390 356,130 26,260 6.9 3,823,900 3,945,084 CAPITALIZED ADM OVERHEAD 290,847- 307,235- 16,388 5.6- 2,908,470- 2,663,815 - UTILITIES 5,789 6,716 927 - 16.0- 57,890 50,246 REPAIRS & MAINTENANCE 8,661 18,765 10,104- 116.7- 86,610 76,651 HAULING & DISPOSAL 49,765 45,190 4,575 9.2 352,650 404,323 PROFESSIONAL & LEGAL SERV 8,006 9,621 1,615- 20.2- 73,394 77,177 OUTSIDE SERVICES 28,881 30,468 1,587- 5.5- 378,810 487,246 MATERIALS & SUPPLIES 16,077 12,233 3,844 23.9 160,770 151,961 OTHER EXPENSES 19,669 12,270 7,399 37.6 213,790 132,817 ENGINEERING 678,539 604,963 73,576 10.8 6,740,824 7,286,620 123,450- 2.7- 121,184- 3.2- 244,655- 8.4 7,644 13.2 9,959 11.5 51,673- 14.7- 3,783- 5.2- 108,436- 28.6- 8,809 5.5 80,973 37.9 5,401,830 85.6 4,588,990 86.0 3,490,194- 76.3 69,500 72.3 103,961 73.7 521,200 77.6 96,100 80.3 446,600 109.1 193,010 78.7 255,767 51.9 545,796- 8.1- 8,186,764 SALARIES & WAGES 394,424 406,943 12,519- 3.2- 3,944,240 4,177,239 232,999- 5.9- EMPLOYEE BENEFITS 359,667 380,610 20,943- 5.8- 3,596,670 3,741,525 144,855- 4.0- CAPITALIZED ADM OVERHEAD 9,013- 3,978- 5,035- 55.9 90,130- 39,100- 51,030- 56.6 UTILITIES 10,582 12,764 2,182- 20.6- 105,820 102,345 3,475 3.3 REPAIRS & MAINTENANCE 59,501 31,805 27,696 46.5 595,010 378,018 216,992 36.5 HAULING & DISPOSAL 7,524 5,840 1,684 22.4 75,240 66,599 8,641 11.5 PROFESSIONAL & LEGAL SERV 833 138 695 83.4 8,330 1,107 7,223 86.7 OUTSIDE SERVICES 8,019 1,743 6,276 78.3 80,190 41,406 38,784 48.4 MATERIALS & SUPPLIES 59,475 38,851 20,624 34.7 594,399 558,096 36,303 6.1 OTHER EXPENSES 16,770 16,354 416 2.5 178,100 145,987 32,113 18.0 COLLECTION SYSTEM OPS. 907,782 891,070 16,712 1.8 9,087,869 9,173,222 SALARIES & WAGES 705,596 663,160 42,436 6.0 7,055,960 6,995,038 EMPLOYEE BENEFITS 611,656 572,208 39,448 6.4 6,116,560 5,831,384 CAPITALIZED ADM OVERHEAD 8,613- 3,176- 5,437- 63.1 86,130- 114,254 - CHEMICALS 98,414 66,929 31,485 32.0 984,140 751,631 UTILITIES 251,039 248,182 2,857 1.1 2,338,724 3,113,399 REPAIRS & MAINTENANCE 173,197 212,248 39,051- 22.5- 1,732,970 1,292,174 HAULING & DISPOSAL 34,163 29,420 4,743 13.9 341,630 307,937 PROFESSIONAL & LEGAL SERV 4,166 138 4,028 96.7 41,660 2,472 OUTSIDE SERVICES 107,802 11,400 96,402 89.4 1,078,020 202,093 MATERIALS & SUPPLIES 65,044 42,754 22,290 34.3 650,440 621,857 OTHER EXPENSES 48,997 7,245 41,752 85.2 663,070 590,015 89.0 L" 4,733,212 88.3 4,316,425 86.7 108,164- 36.1 127,000 80.6 714,050 52.9 90,300 73.8 10,000 11.1 96,270 43.0 713,770 78.2 212,582 68.7 85,353- .9- 10,905,445 84.1 60,922 .9 285,176 4.7 28,124 32.7- 232,509 23.6 774,675- 33.1- 440,796 25.4 33,693 9.9 39,188 94.1 875,927 81.3 28,583 4.4 73,055 11.0 8,467,317 82.6 7,340,378 79.4 103,389 -110.5 1,181,000 63.6 3,012,500 103.3 2,079,500 62.1 410,000 75.1 50,000 4.9 1,293,700 15.6 780,700 79.7 761,271 77.5 PREPARED 5/09/13, 9:12:27 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,091,461 1,850,508 240,953 11.5 20,917,044 19,593,746 1,323,298 6.3 25,272,977 77.5 SALARIES & WAGES 70,981 71,518 537- .8- 709,810 736,672 26,862- 3.8- 851,794 86.5 EMPLOYEE BENEFITS 53,527 59,748 6,221- 11.6- 535,270 584,233 48,963- 9.1- 642,363 91.0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 4,630- 0 4,630 -100.0 5,563- .0 CHEMICALS 33,333 0 33,333 100.0 333,330 303,959 29,371 8.8 400,000 76.0 UTILITIES 43,370 32,072 11,298 26.1 395,567 362,593 32,974 8.3 520,450 69.7 REPAIRS & MAINTENANCE 20,583 79,711 59,128- 287.3- 205,830 376,257 170,427- 82.8- 247,000 152.3 HAULING & DISPOSAL 1,525 1,466 59 3.9 15,250 15,816 566- 3.7- 18,300 86.4 OUTSIDE SERVICES 4,520 1,240 3,280 72.6 48,425 47,035 1,390 2.9 58,850 79.9 MATERIALS & SUPPLIES 3,716 8,744 5,028- 135.3- 37,160 48,502 11,342- 30.5- 44,600 108.7 OTHER EXPENSES 3,309 3,216 93 2.8 33,090 27,991 5,099 15.4 39,739 70.4 PUMP STATIONS 234,401 257,715 23,314- 9.9- 2,309,102 2,503,058 193,956- 8.4- 2,817,533 88.8 FUND TOTALS 5,571,215 5,007,700 563,515 10.1 57,172,220 56,004,115 1,168,105 2.0 68,306,464 82.0 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------------------------- ------ - - - - - -- 0101 SALARIES & WAGES- MGMNT. 73,127 58,845 14,282 19.5 731,270 846,281 0102 SALARIES & WAGES -NON MGMT 274,260 260,587 13,673 5.0 2,742,600 2,621,269 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 1,640 23,360 93.4 250,000 168,606 0105 OVERTIME 7,220 6,113 1,107 15.3 72,200 56,445 0110 SALARY VACANCY 9,833- 0 9,833 -100.0 98,330- 0 SALARIES & WAGES 369,774 327,185 42,589 11.5 3,697,740 3,692,601 0201 WORKERS' COMPENSATION INS 1,752 1,700 52 3.0 17,520 17,885 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 22,500 21,030 0203 FEDERAL MEDICARE TAX 4,976 4,594 382 7.7 49,760 50,817 0204 MEDICAL & HEALTH INSUR 415,805 366,281 49,524 11.9 4,158,050 3,900,719 0205 RETIREMENT CONTRIBUTION 205,638 173,963 31,675 15.4 2,056,380 1,848,640 0206 DEFERRED COMP. CONTRIB 19,917 20,067 150- .8- 199,170 193,513 0207 DENTAL INSURANCE 39,541 38,162 1,379 3.5 395,410 378,280 0208 LONG -TERM DISABILITY INS 928 851 77 8.3 9,280 8,357 0209 LIFE INSURANCE 5,953 5,676 277 4.7 59,530 57,510 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 14,542- 0212 BENEFIT VACANCY 41,666- 0 41,666 -100.0 416,660- 0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 EMPLOYEE BENEFITS 652,844 611,294 41,550 6.4 10,317,940 10,229,209 0250 CAPITALIZED ADM OVERHEAD 4,057- 1,879- 2,178- 53.7 40,570- 17,073 - CAPITALIZED ADM OVERHEAD 4,057- 1,879- 2,178- 53.7 40,570- 17,073- 0301 DIRECTOR MEETING FEES 5,027 5,943 916- 18.2- 50,270 46,662 0302 BOARD TRAINING AND CONF 3,833 813 3,020 78.8 38,330 13,996 0303 BOARD HEALTH BENEFITS 4,636 2,583 2,053 44.3 46,360 38,031 DIRECTOR FEES & EXPENSES 13,496 9,339 4,157 30.8 134,960 98,689 0501 ELECTRICAL 6,250 7,393 1,143- 18.3- 62,500 64,590 0502 NATURAL GAS 916 991 75- 8.2- 9,160 9,236 0504 WATER 333 961 628 - 188.6- 3,330 3,744 0505 TELEPHONE 7,225 5,591 1,634 22.6 72,250 43,250 UTILITIES 14,724 14,936 212- 1.4- 147,240 120,820 0603 GENERAL REPAIRS & MAINT 416 3,563 3,147- 756.5- 4,160 3,567 0604 OUTSIDE REPAIRS & MAINT 5,898 336 5,562 94.3 58,857 10,187 0605 COMPUTER REPAIRS & MAINT 32,041 15,813 16,228 50.6 320,410 359,525 0606 REAL PROPERTY REPAIRS 3,333 977 2,356 70.7 33,330 22,356 REPAIRS & MAINTENANCE 41,688 20,689 20,999 50.4 416,757 395,635 0801 PROFESSIONAL SERVICES 14,232 16,952 2,720- 19.1- 142,320 193,177 0802 LEGAL SERVICES -BOARD 5,166 5,517 351- 6.8- 51,660 45,323 0803 LEGAL SERVICES -STAFF 16,832 5,646 11,186 66.5 167,520 174,428 115,011- 15.7- 121,331 4.4 81,394 32.6 15,755 21.8 98,330 -100.0 5,139 .1 365- 2.1- 1,470 6.5 1,057- 2.1- 257,331 6.2 207,740 10.1 5, 657 2.8 17,130 4.3 923 9.9 2,020 3.4 14,542 .0 416,660 -100.0 0 .0 88,731 .9 23,497- 57.9 23,497- 57.9 3, 608 7.2 24,334 63.5 8,329 18.0 36,271 26.9 2,090- 3.3- 76- .8- 414- 12.4- 29,000 40.1 26,420 17.9 593 14.3 48,670 82.7 39,115- 12.2- 10,974 32.9 21,122 5.1 50,857- 35.7- 6,337 12.3 6,908- 4.1- 877,552 96.4 3,291,161 79.6 300,000 56.2 86,680 65.1 118,000- .0 4,437,393 83.2 21,068 84.9 30,000 70.1 59,784 85.0 4,989,737 78.2 2,467,722 74.9 239,084 80.9 474,533 79.7 11,173 74.8 71,491 80.4 360,000 4.0- 500,000- .0 3,767,000 100.0 11,991,592 85.3 48,690- 35.1 48,690- 35.1 < 60,325 77.4 46,000 30.4 55,635 68.4 161,960 60.9 75,000 86.1 11,000 84.0 4,000 93.6 86,700 49.9 176,700 68.4 5,000 71.3 70,800 14.4 384,500 93.5 40,000 55.9 500,300 79.1 170,800 113.1 62,000 73.1 202,000 86.4 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------- ------- --------- ------ ---- - - - -- PROFESSIONAL & LEGAL SERV 36,230 28,115 0901 OUTSIDE SAFETY SERVICES 4,583 0 0902 TECHNICAL SERVICES 84,197 68,052 0903 DATA PROCESSING SERVICES 0 0 0904 OTHER PUBLIC AGENCY SERVS 250 0 0905 REPROGRAPHIC SERVICES 1,250 0 0906 RECRUITMENT 8,166 7,115 OUTSIDE SERVICES 98,446 75,167 1001 SELF - INSURANCE EXPENSE 0 0 SELF - INSURANCE EXPENSE 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER /SHORT MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1207 CLAIMS 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1214 ELECTION EXPENSE 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 0 10,247 15,753 3,847 0 29,847 2,548 208 35,583 915 6, 969 149 416 563 335 62 2,433 1,557 1,335 350,000 2,967 406,040 0 1,683 1,106 374 962- 2,201 2,076 0 47,395 0 3,604 0 380 369 0 289 0 1,210 1,618 259,456 0 316,397 1,659,032 1,403,444 8,115 22.4 4,583 100.0 16,145 19.2 0 .0 250 100.0 1,250 100.0 1,051 12.9 23,279 23.6 0 .0 0 .0 8,564 83.6 14,647 93.0 3,473 90.3 962 .0 27,646 92.6 472 18.5 208 100.0 11,812- 33.2- 915 100.0 3,365 48.3 149 100.0 36 8.7 194 34.5 335 100.0 227- 366.1- 2,433 100.0 347 22.3 283- 21.2- 90,544 25.9 2,967 100.0 89,643 22.1 361,500 412,928 45,830 18,866 841,970 616,173 400 0 174,250 166,819 12,500 2,167 81,660 113,862 1,156,610 850,000 850,000 102,470 60,130 38,387 0 200,987 27,980 2,080 320,247 9,150 70,690 1,490 4,160 6,630 3,350 620 24,330 7,570 13,250 350,000 32,670 874,217 917,887 850,000 850,000 57,409 36,151 24,988 35,300- 83,248 16, 265 154 258,795 2,000 55,060 0 380 3,820 2,251 842 32,147 6, 240 12,799 272,772 0 663,525 255,588 15.4 18,117,381 17,447,469 51,428- 14.2- 26,964 58.8 225,797 26.8 400 100.0 7,431 4.3 10,333 82.7 32,202- 39.4- 238,723 20.6 0 .0 0 .0 45,061 44.0 23,979 39.9 13,399 34.9 35,300 .0 117,739 58.6 11,715 41.9 1,926 92.6 61,452 19.2 7,150 78.1 15,630 22.1 1,490 100.0 3,780 90.9 2,810 42.4 1,099 32.8 222- 35.8- 7,817- 32.1- 1,330 17.6 451 3.4 77,228 22.1 32,670 100.0 434,800 95.0 55,000 34.3 1,010,400 61.0 400 .0 174,750 95.5 15,000 14.4 98,000 116.2 1,353,550 67.8 850,000 100.0 850,000 100.0 123,000 46.7 69,450 52.1 46,275 54.0 0 .0 238,725 34.9 35,600 45.7 2,500 6.2 427,000 60.6 11,000 18.2 86,450 63.7 1,800 .0 5,000 7.6 7,785 49.1 4,050 55.6 750 112.3 29,200 110.1 8,715 71.6 15,950 80.2 350,000 77.9 41,615 .0 210,692 24.1 1,027,415 64.6 669,912 3.7 21,123,745 82.6 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 24,791 20,228 4,563 18.4 247,910 108,152 139,758 56.4 297,497 36.4 0102 SALARIES & WAGES -NON MGMT 434,191 392,407 41,784 9.6 4,341,910 4,422,967 81,057- 1.9- 5,210,333 84.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 30,837 30,837- .0 0 .0 0105 OVERTIME 4,915 8,170 3,255- 66.2- 49,150 62,974 13,824- 28.1- 59,000 106.7 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 137,490- 0 137,490 -100.0 165,000- .0 SALARIES & WAGES 450,148 420,805 29,343 6.5 4,501,480 4,624,930 123,450- 2.7- 5,401,830 85.6 0201 WORKERS' COMPENSATION INS 5,841 5,531 310 5.3 58,410 60,016 1,606- 2.7- 70,133 85.6 0203 FEDERAL MEDICARE TAX 6,275 5,814 461 7.3 62,750 62,900 150- .2- 75,346 83.5 0204 MEDICAL & HEALTH INSUR 87,930 88,077 147- .2- 879,300 930,316 51,016- 5.8- 1,055,206 88.2 0205 RETIREMENT CONTRIBUTION 259,806 218,727 41,079 15.8 2,598,060 2,490,250 107,810 4.1 3,117,716 79.9 0206 DEFERRED COMP. CONTRIB 25,962 25,853 109 .4 259,620 274,222 14,602- 5.6- 311,582 88.0 0207 DENTAL INSURANCE 8,916 8,979 63- .7- 89,160 94,609 5,449- 6.1- 107,024 88.4 0208 LONG -TERM DISABILITY INS 1,373 1,148 225 16.4 13,730 12,405 1,325 9.7 16,495 75.2 0209 LIFE INSURANCE 2,203 2,001 202 9.2 22,030 20,366 1,664 7.6 26,488 76.9 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 159,160- 0 159,160 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 356,130 26,260 6.9 3,823,900 3,945,084 121,184- 3.2- 4,588,990 86.0 0250 CAPITALIZED ADM OVERHEAD 290,847- 307,235- 16,388 5.6- 2,908,470- 2,663,815- 244,655- 8.4 3,490,194- 76.3 CAPITALIZED ADM OVERHEAD 290,847- 307,235- 16,388 5.6- 2,908,470- 2,663,815- 244,655- 8.4 3,490,194- 76.3 0501 ELECTRICAL 1,199 578 621 51.8 11,990 6,320 5,670 47.3 14,400 43.9 0502 NATURAL GAS 125 67 58 46.4 1,250 1,273 23- 1.8- 1,500 84.9 0504 WATER 166 303 137- 82.5- 1,660 1,641 19 1.1 2,000 82.1 0505 TELEPHONE 4,299 5,768 1,469- 34.2- 42,990 41,012 1,978 4.6 51,600 79.5 UTILITIES 5,789 6,716 927- 16.0- 57,890 50,246 7,644 13.2 69,500 72.3 0604 OUTSIDE REPAIRS & MAINT. 4,336 1,344 2,992 69.0 43,360 25,012 18,348 42.3 52,050 48.1 0605 COMPUTER REPAIRS & MAINT 4,325 17,421 13,096- 302.8- 43,250 51,639 8,389- 19.4- 51,911 99.5 REPAIRS & MAINTENANCE 8,661 18,765 10,104- 116.7- 86,610 76,651 9,959 11.5 103,961 73.7 0704 JANITORIAL & REFUSE REMOV 1,749 1,552 197 11.3 17,490 16,578 912 5.2 21,000 78.9 0706 HAZARDOUS WASTE DISPOSAL 48,016 43,638 4,378 9.1 335,160 387,745 52,585- 15.7- 500,200 77.5 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 49,765 45,190 4,575 9.2 352,650 404,323 51,673- 14.7- 521,200 77.6 0803 LEGAL SERVICES -STAFF 8,006 9,621 1,615- 20.2- 73,394 77,177 3,783- 5.2- 96,100 80.3 PROFESSIONAL & LEGAL SERV 8,006 9,621 1,615- 20.2- 73,394 77,177 3,783- 5.2- 96,100 80.3 0902 TECHNICAL SERVICES 26,165 24,718 1,447 5.5 251,650 373,653 122,003- 48.5- 314,000 119.0 0904 OTHER PUBLIC AGENCY SERVS 2,500 5,750 3,250- 130.0- 125,000 113,593 11,407 9.1 130,000 87.4 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 2,160 0 2,160 100.0 2,600 .0 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ ----------------------------------------------------------------------------------------------------- --- ------------------- --- - - - - -- OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 28,881 30,468 4,662 1,606 9,769 9,962 1,646 665 16,077 12,233 657 416 915 1,065 11,127 257 1, 706 121 424 662 931 930 458 19,669 678,539 0 0 0 0 10,269 0 1,287 275 219 0 220 0 0 12,270 604,963 1,587- 5.5- 3,056 65.6 193- 2.0- 981 59.6 3,844 23.9 657 100.0 416 100.0 915 100.0 1,065 100.0 858 7.7 257 100.0 419 24.6 154- 127.3- 205 48.3 662 100.0 711 76.4 930 100.0 458 100.0 7,399 37.6 378,810 46, 620 97, 690 16, 460 160,770 6, 570 4,160 9,150 14, 650 113,370 2,570 17,060 1,210 4,240 17, 620 9,310 9,300 4,580 213,790 487,246 44,757 95,622 11,582 151,961 7,386 8,459 54 2,376 67,001 777 10,935 1,409 3,056 21,528 7,865 1,971 0 132,817 73,576 10.8 6,740,824 7,286,620 108,436- 28.6- 1,863 4.0 2,068 2.1 4,878 29.6 8,809 5.5 816- 12.4 - 4,299-103.3- 9,096 99.4 12,274 83.8 46,369 40.9 1,793 69.8 6,125 35.9 199- 16.4- 1,184 27.9 3,908- 22.2- 1,445 15.5 7,329 78.8 4,580 100.0 80,973 37.9 446,600 109.1 55,960 80.0 117,250 81.6 19,800 58.5 193,010 78.7 7,900 93.5 5,000 169.2 11,000 .5 18,800 12.6 135,660 49.4 3,095 25.1 20,513 53.3 1,490 94.6 5,100 59.9 19,300 111.5 11,209 70.2 11,200 17.6 5,500 .0 255,767 51.9 545,796- 8.1- 8,186,764 89.0 PREPARED 5/09/13, 9:12:34 E EXPENSE SUMMARY R REPORT B BY DEPARTMENT P PAGE 5 5 PROGRAM /GM279D R RUNNING EXPENSE F FUND A ACCOUNTING P PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT P PERIOD E ENDING: 4 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM O OPS. OBJ - ------- - - - - -- M MONTH -TO- DATE------- - - - - - - -- - ------- - - - - -- - -YEAR -TO- DATE-------- - - - - -- A ANNUAL NO A ACCOUNT TITLE B BUDGET A ACTUAL V VARIANCE % % B BUDGET A ACTUAL V VARIANCE % % B BUDGET % % 0101 S SALARIES & WAGES- MGMNT. 1 16,363 3 32,703 1 16,340- 9 99.9- 1 163,630 2 216,863 5 53,233- 3 32.5- 1 196,361 1 110.4 0102 S SALARIES & WAGES -NON MGMT 3 365,018 3 353,510 1 11,508 3 3.2 3 3,650,180 3 3,644,346 5 5,834 . .2 4 4,380,275 8 83.2 0103 S SALARIES & WAGES COMP ABS 0 0 0 0 0 0 . .0 0 0 8 8,152 8 8,152- . .0 0 0 . .0 0105 O OVERTIME 1 18,959 1 16,687 2 2,272 1 12.0 1 189,590 2 253,927 6 64,337- 3 33.9- 2 227,576 1 111.6 0106 S STANDBY PAID 5 5,500 4 4,043 1 1,457 2 26.5 5 55,000 5 53,951 1 1,049 1 1.9 6 66,000 8 81.7 0110 S SALARY VACANCY 1 11,416- 0 0 1 11,416 -100.0 1 114,160- 0 0 1 114,160 -100.0 1 137,000- . .0 SALARIES & WAGES 3 394,424 4 406,943 1 12,519- 3 3.2- 3 3,944,240 4 4,177,239 2 232,999- 5 5.9- 4 4,733,212 8 88.3 0201 W WORKERS' COMPENSATION INS 1 11,626 1 11,434 1 192 1 1.7 1 116,260 1 122,008 5 5,748- 4 4.9- 1 139,577 8 87.4 0203 F FEDERAL MEDICARE TAX 5 5,298 5 5,397 9 99- 1 1.9- 5 52,980 5 56,886 3 3,906- 7 7.4- 6 63,624 8 89.4 0204 M MEDICAL & HEALTH INSUR 9 94,843 1 103,595 8 8,752- 9 9.2- 9 948,430 9 980,821 3 32,391- 3 3.4- 1 1,138,181 8 86.2 0205 R RETIREMENT CONTRIBUTION 2 227,497 2 219,991 7 7,506 3 3.3 2 2,274,970 2 2,201,568 7 73,402 3 3.2 2 2,730,011 8 80.6 0206 D DEFERRED COMP. CONTRIB 2 23,640 2 26,621 2 2,981- 1 12.6- 2 236,400 2 252,463 1 16,063- 6 6.8- 2 283,731 8 89.0 0207 D DENTAL INSURANCE 8 8,604 1 10,242 1 1,638- 1 19.0- 8 86,040 9 96,591 1 10,551- 1 12.3- 1 103,298 9 93.5 0208 L LONG -TERM DISABILITY INS 1 1,261 1 1,261 0 0 . .0 1 12,610 1 12,107 5 503 4 4.0 1 15,179 7 79.8 0209 L LIFE INSURANCE 1 1,898 2 2,069 1 171- 9 9.0- 1 18,980 1 19,081 1 101- . .5- 2 22,824 8 83.6 0212 B BENEFIT VACANCY 1 15,000- 0 0 1 15,000 -100.0 1 150,000- 0 0 1 150,000 -100.0 1 180,000- . .0 EMPLOYEE BENEFITS 3 359,667 3 380,610 2 20,943- 5 5.8- 3 3,596,670 3 3,741,525 1 144,855- 4 4.0- 4 4,316,425 8 86.7 0250 C CAPITALIZED ADM OVERHEAD 9 9,013- 3 3,978- 5 5,035- 5 55.9 9 90,130- 3 39,100- 5 51,030- 5 56.6 1 108,164- 3 36.1 c CAPITALIZED ADM OVERHEAD 9 9,013- 3 3,978- 5 5,035- 5 55.9 9 90,130- 3 39,100- 5 51,030- 5 56.6 1 108,164- 3 c/6 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ ------------------------------------------------------------------------------------------------------ ---- ------ ----- --------- - - ---- 0905 REPROGRAPHIC SERVICES OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1102 GASOLINE, OIL & FUEL 1103 OPERATING SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1207 CLAIMS 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 8 0 8 100.0 80 0 80 100.0 100 .0 8,019 1,743 6,276 78.3 80,190 41,406 38,784 48.4 96,270 43.0 874 1,104 230- 26.3- 8,740 6,000 2,740 31.4 10,500 57.1 21,454 15,554 5,900 27.5 214,540 229,147 14,607- 6.8- 257,450 89.0 33,713 20,657 13,056 38.7 337,130 300,503 36,627 10.9 404,600 74.3 3,434 1,536 1,898 55.3 33,989 22,446 11,543 34.0 41,220 54.5 59,475 38,851 20,624 34.7 594,399 558,096 36,303 6.1 713,770 78.2 9,801 7,337 2,464 25.1 98,010 78,472 19,538 19.9 117,650 66.7 1,750 2,930 1,180- 67.4- 27,900 21,429 6,471 .23.2 32,250 66.4 166 0 166 100.0 1,660 763 897 54.0 2,000 38.2 3,447 5,770 2,323- 67.4- 34,470 29,245 5,225 15.2 41,370 70.7 406 40 366 90.1 4,060 3,655 405 10.0 4,883 74.9 8 0 8 100.0 80 0 80 100.0 100 .0 58 0 58 100.0 580 905 325- 56.0- 700 129.3 75 161 86- 114.7- 750 1,331 581- 77.5- 900 147.9 601 0 601 100.0 6,010 6,370 360- 6.0- 7,229 88.1 208 116 92 44.2 2,080 2,030 50 2.4 2,500 81.2 250 0 250 100.0 2,500 1,787 713 28.5 3,000 59.6 16,770 16,354 416 2.5 178,100 145,987 32,113 18.0 212,582 / 68.7 r 907,782 891,070 16,712 1.8 9,087,869 9,173,222 85,353- .9- 10,905,445 84.1 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------ ----------- ------ ------- - - - - -- 0101 SALARIES & WAGES- MGMNT. 27,756 19,156 0102 SALARIES & WAGES -NON MGMT 657,514 620,980 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0105 OVERTIME 35,870 21,428 0106 STANDBY PAID 5,039 1,596 0110 SALARY VACANCY 20,583- 0 SALARIES & WAGES 0201 WORKERS COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE 705,596 19,396 9,916 148,193 399,636 41,062 13,553 2,092 3,308 0 25,500- 611,656 663,160 17,939 9,389 140,649 347,089 39,292 13,109 1,940 2,801 0 0 572,208 8,613- 3,176- 8,613- 3,176- 17,166 28,517 40,416 24,705 4,833 2,272 10,333 0 25,666 11,435 8,600 31.0 36,534 5.6 0 .0 14,442 40.3 3,443 68.3 20,583 -100.0 42,436 6.0 1,457 7.5 527 5.3 7,544 5.1 52,547 13.1 1,770 4.3 444 3.3 152 7.3 507 15.3 0 .0 25,500 -100.0 39,448 6.4 5,437- 63.1 5,437- 63.1 11,351- 66.1- 15,711 38.9 2,561 53.0 10,333 100.0 14,231 55.4 277,560 6,575,140 0 358,700 50,390 205,830- 7,055,960 193,960 99,160 1,481,930 3,996,360 410, 620 135,530 20,920 33,080 0 255,000- 6,116,560 170,835 6,355,041 35,001 386, 133 48,028 0 6,995,038 191,415 100,225 1,376,211 3,593,120 386,980 132,200 19,005 32,228 0 0 5,831,384 86,130- 114,254- 86,130- 114,254- 171,660 404,160 48,330 103,330 256,660 CHEMICALS 98,414 66,929 31,485 32.0 984,140 0501 ELECTRICAL 30,249 10,728 19,521 64.5 302,490 0502 NATURAL GAS 171,666 193,413 21,747- 12.7- 1,544,994 0503 LAND -FILL GAS 39,583 29,917 9,666 24.4 395,830 0504 WATER 5,000 8,059 3,059- 61.2- 50,000 0505 TELEPHONE 4,541 6,065 1,524- 33.6- 45,410 UTILITIES 251,039 248,182 2,857 1.1 2,338,724 0603 GENERAL REPAIRS & MAINT 74,996 42,912 32,084 42.8 749,960 0604 OUTSIDE REPAIRS & MAINT 94,869 169,336 74,467- 78.5- 948,690 0605 COMPUTER REPAIRS & MAINT 3,332 0 3,332 100.0 34,320 REPAIRS & MAINTENANCE 173,197 212,248 39,051- 22.5- 1,732,970 0701 ASH REMOVAL 13,333 10,344 2,989 22.4 133,330 0702 SLUDGE REMOVAL 833 0 833 100.0 8,330 258,759 278,239 29,592 46, 076 138,965 751,631 1,019,305 1,682,315 330,449 40,252 41,078 3,113,399 770,963 496,408 24,803 1,292,174 107,376 0 106,725 38.5 220,099 3.3 35,001- .0 27,433- 7.6- 2,362 4.7 205,830 -100.0 60,922 .9 2,545 1.3 1,065- 1.1- 105,719 7.1 403,240 10.1 23,640 5.8 3,330 2.5 1,915 9.2 852 2.6 0 .0 255,000 -100.0 285,176 4.7 28,124 32.7- 28,124 32.7- 87,099- 50.7- 125,921 31.2 18,738 38.8 57,254 55.4 117,695 45.9 232,509 23.6 716,815- 237.0- 137,321- 8.9- 65,381 16.5 9,748 19.5 4,332 9.5 774,675- 33.1- 21,003- 2.8- 452,282 47.7 9,517 27.7 440,796 25.4 25,954 19.5 8,330 100.0 333,083 51.3 7,890,227 80.5 0 .0 430,509 89.7 60,498 79.4 247,000- .0 8,467,317 82.6 232,800 82.2 119,039 84.2 1,778,374 77.4 4,795,708 74.9 492,817 78.5 162,696 81.3 25,171 75.5 39,773 81.0 0 .0 306,000- 0 7,340,378 79.4 103,389 -110.5 /Q 103,389 -110.5 UQ 206,000 125.6 485,000 57.4 58,000 51.0 124,000 37.2 308,000 45.1 1,181,000 63.6 363,000 280.8 2,060,000 81.7 475,000 69.6 60,000 67.1 54,500 75.4 3,012,500 103.3 900,000 85.7 1,138,500 43.6 41,000 60.5 2,079,500 62.1 160,000 67.1 10,000 .0 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 6,666 4,744 1,922 28.8 66,660 69,040 2,380- 3.6- 80,000 86.3 0704 JANITORIAL & REFUSE REMOV 12,415 14,332 1,917- 15.4- 124,150 130,272 6,122- 4.9- 149,000 87.4 0706 HAZARDOUS WASTE DISPOSAL 916 0 916 100.0 9,160 1,249 7,911 86.4 11,000 11.4 HAULING & DISPOSAL 34,163 29,420 4,743 13.9 341,630 307,937 33,693 9.9 410,000 75.1 0803 LEGAL SERVICES -STAFF 4,166 138 4,028 96.7 41,660 2,472 39,188 94.1 50,000 4.9 PROFESSIONAL & LEGAL SERV 4,166 138 4,028 96.7 41,660 2,472 39,188 94.1 50,000 4.9 0901 OUTSIDE SAFETY SERVICES 1,416 0 1,416 100.0 14,160 8,149 6,011 42.5 17,000 47.9 0902 TECHNICAL SERVICES 105,887 11,341 94,546 89.3 1,058,870 191,221 867,649 81.9 1,270,700 15.0 0904 OTHER PUBLIC AGENCY SERVS 416 59 357 85.8 4,160 2,723 1,437 34.5 5,000 54.5 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 830 0 830 100.0 1,000 .0 OUTSIDE SERVICES 107,802 11,400 96,402 89.4 1,078,020 202,093 875,927 81.3 1,293,700 15.6 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 1,505 245 14.0 17,500 20,992 3,492- 20.0- 21,000 100.0 1103 OPERATING SUPPLIES 46,911 21,186 25,725 54.8 469,110 436,242 32,868 7.0 563,000 77.5 1104 OPERATING FUEL 1,666 0 1,666 100.0 16,660 0 16,660 100.0 20,000 .0 1105 LABORATORY SUPPLIES 12,166 15,613 3,447- 28.3- 121,660 145,196 23,536- 19.3- 146,000 99.4 1106 SAFETY SUPPLIES 2,551 4,450 1,899- 74.4- 25,510 19,427 6,083 23.8 30,700 63.3 MATERIALS SUPPLIES 65,044 22,290 34.3 650,440 621,857 28,583 4.4 780,700 79.7 & 42,754 1201 RENTS & LEASES 4,121 280 3,841 93.2 41,210 25,925 15,285 37.1 49,500 52.4 1202 PUBLIC AGENCY FEES 16,266 200 16,066 98.8 335,160 338,191 3,031- .9- 367,700 92.0 1204 TUITION REIMBURSEMENT 833 0 833 100.0 8,330 1,646 6,684 80.2 10,000 16.5 1205 TECH TRAIN, CONF & MEETS 4,848 3,798 1,050 21.7 48,980 24,544 24,436 49.9 58,700 41.8 1206 CERTIFICATION & LICENSES 725 1,885 1,160- 160.0- 7,250 5,203 2,047 28.2 8,703 59.8 1208 SUBSCRIPTION /PUBLICATION 393 0 393 100.0 3,930 479 3,451 87.8 4,750 10.1 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 410 32 378 92.2 500 6.4 1211 OUTSIDE ORGANIZATION FEES 19,124 0 19,124 100.0 191,240 187,905 3,335 1.7 229,500 81.9 1212 EMPLOYEE MEMBERSHIPS 901 1,016 115- 12.8- 91010 5,282 3,728 41.4 10,838 48.7 1213 MISCELLANEOUS 495 66 429 86.7 5,050 808 4,242 84.0 6,080 13.3 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 12,500 0 12,500 100.0 15,000 .0 OTHER EXPENSES 48,997 7,245 41,752 85.2 663,070 590,015 73,055 11.0 761,271 77.5 DEPARTMENT NET EXPENSES 2,091,461 1,850,508 240,953 11.5 20,917,044 19,593,746 1,323,298 6.3 25,272,977 77.5 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 62,188 61,623 565 .9 621,880 613,264 8,616 1.4 746,267 82.2 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 1,053 1,240 54.1 22,930 37,189 14,259- 62.2- 27,527 135.1 0106 STANDBY PAID 8,333 8,842 509- 6.1- 83,330 86,219 2,889- 3.5- 100,000 86.2 0110 SALARY VACANCY 1,833- 0 1,833 -100.0 18,330- 0 18,330 -100.0 22,000- .0 SALARIES & WAGES 70,981 71,518 537- .8- 709,810 736,672 26,862- 3.8- 851,794 86.5 0201 WORKERS' COMPENSATION INS 2,096 2,022 74 3.5 20,960 21,416 456- 2.2- 25,156 85.1 0203 FEDERAL MEDICARE TAX 926 1,029 103- 11.1- 9,260 10,738 1,478- 16.0- 11,112 96.6 0204 MEDICAL & HEALTH INSUR 10,998 10,172 826 7.5 109,980 101,503 8,477 7.7 131,977 76.9 0205 RETIREMENT CONTRIBUTION 36,453 40,206 3,753- 10.3- 364,530 392,810 28,280- 7.8- 437,443 89.8 0206 DEFERRED COMP. CONTRIB 3,751 4,770 1,019- 27.2- 37,510 42,720 5,210- 13.9- 45,018 94.9 0207 DENTAL INSURANCE 1,068 1,064 4 .4 10,680 10,398 282 2.6 12,820 81.1 0208 LONG -TERM DISABILITY INS 205 206 1- .5- 2,050 1,955 95 4.6 2,471 79.1 0209 LIFE INSURANCE 280 279 1 .4 2,800 2,693 107 3.8 3,366 80.0 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 22,500- 0 22,500 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 59,748 6,221- 11.6- 535,270 584,233 48,963- 9.1- 642,363 91.0 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 4,630- 0 4,630 -100.0 5,563- .0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 4,630- 0 4,630 -100.0 5,563- .0 0406 OTHER CHEMICALS 33,333 0 33,333 100.0 333,330 303,959 29,371 8.8 400,000 76.0 CHEMICALS 33,333 0 33,333 100.0 333,330 303,959 29,371 8.8 400,000 76.0 0501 ELECTRICAL 38,133 29,391 8,742 22.9 343,197 318,092 25,105 7.3 457,600 69.5 0504 WATER 1,312 728 584 44.5 13,120 9,896 3,224 24.6 15,750 62.8 0505 TELEPHONE 3,925 1,953 1,972 50.2 39,250 34,605 4,645 11.8 47,100 73.5 UTILITIES 43,370 32,072 11,298 26.1 395,567 362,593 32,974 8.3 520,450 169.7 0603 GENERAL REPAIRS & MAINT 3,083 77,808 74,725- 423.8- 30,830 130,651 99,821- 323.8- 37,000 353.1 0604 OUTSIDE REPAIRS & MAINT. 17,500 1,903 15,597 89.1 175,000 245,606 70,606- 40.3- 210,000 117.0 REPAIRS & MAINTENANCE 20,583 79,711 59,128- 287.3- 205,830 376,257 170,427- 82.8- 247,000 152.3 0704 JANITORIAL & REFUSE REMOV 1,525 1,466 59 3.9 15,250 15,816 566- 3.7- 18,300 86.4 HAULING & DISPOSAL 1,525 1,466 59 3.9 15,250 15,816 566- 3.7- 18,300 86.4 0901 OUTSIDE SAFETY SERVICES 300 0 300 100.0 6,225 7,611 1,386- 22.3- 8,200 92.8 0902 TECHNICAL SERVICES 4,220 1,240 2,980 70.6 42,200 39,424 2,776 6.6 50,650 77.8 OUTSIDE SERVICES 4,520 1,240 3,280 72.6 48,425 47,035 1,390 2.9 58,850 79.9 1103 OPERATING SUPPLIES 1,800 1,660 140 7.8 18,000 27,445 9,445- 52.5- 21,600 127.1 PREPARED 5/09/13, 9:12:34 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- ---- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1104 OPERATING FUEL 1,500 5,529 4,029- 268.6- 15,000 18,425 3,425- 22.8- 18,000 102.4 1106 SAFETY SUPPLIES 416 1,555 1,139 - 273.8- 4,160 2,632 1,528 36.7 5,000 52.6 MATERIALS & SUPPLIES 3,716 8,744 5,028- 135.3- 37,160 48,502 11,342- 30.5- 44,600 108.7 1201 RENTS & LEASES 208 0 208 100.0 2,080 942 1,138 54.7 2,500 37.7 1202 PUBLIC AGENCY FEES 1,632 916 716 43.9 16,320 17,826 1,506- 9.2- 19,585 91.0 1204 TUITION REIMBURSEMENT 229 0 229 100.0 2,290 0 2,290 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 2,300 1,301 - 130.2- 9,990 7,616 2,374 23.8 11,990 63.5 1206 CERTIFICATION & LICENSES 88 0 88 100.0 880 445 435 49.4 1,060 42.0 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 160 0 160 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 160 99 61 38.1 200 49.5 1212 EMPLOYEE MEMBERSHIPS 96 0 96 100.0 960 1,050 90- 9.4- 1,154 91.0 1213 MISCELLANEOUS 25 0 25 100.0 250 13 237 94.8 300 4.3 OTHER EXPENSES 3,309 3,216 93 2.8 33,090 27,991 5,099 .15.4 39,739 70.4 DEPARTMENT NET EXPENSES 234,401 257,715 23,314- 9.9- 2,309,102 2,503,058 193,956- 8.4- 2,817,533 88.8 �di PREPARED 5/09/13, 9:13:19 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,037 130,932 11,105 7.8 1,420,370 1,342,131 78,239 5.5 1,704,493 78.7 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,689,107 104,064 5.8 17,931,710 17,656,887 274,823 1.5 21,518,263 82.1 0103 SALARIES & WAGES -COMP ABS 25,000 1,640 23,360 93.4 250,000 242,596 7,404 3.0 300,000 80.9 0105 OVERTIME 69,257 53,451 15,806 22.8 692,570 796,668 104,098- 15.0- 831,292 95.8 0106 STANDBY PAID 18,872 14,481 4,391 23.3 188,720 188,198 522 .3 226,498 83.1 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 574,140- 0 574,140 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 240,860 9,117 3.6 2,499,770 2,174,399 325,371 13.0 2,999,812 72.5 0151 OVERTIME 11,399 6,224 5,175 45.4 113,990 39,851 74,139 65.0 136,846 29.1 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 69,160- 0 69,160 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,136,695 108,688 4.8 22,453,830 22,440,730 13,100 .1 26,945,204 83.3 0201 WORKERS' COMPENSATION INS 42,616 40,253 2,363 5.5 426,160 426,586 426- .1- 511,698 83.4 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 22,500 21,030 1,470 6.5 30,000 70.1 0203 FEDERAL MEDICARE TAX 30,780 29,684 1,096 3.6 307,800 312,588 4,788- 1.6- 369,666 84.6 0204 MEDICAL & HEALTH INSUR 800,833 745,742 55,091 6.9 8,008,330 7,648,465 359,865 4.5 9,610,325 79.6 0205 RETIREMENT CONTRIBUTION 1,272,705 1,123,137 149,568 11.8 12,727,050 11,656,582 1,070,468 8.4 15,272,771 76.3 0206 DEFERRED COMP. CONTRIB 128,537 130,754 2,217- 1.7- 1,285,370 1,270,188 15,182 1.2 1,542,799 82.3 0207 DENTAL INSURANCE 76,033 75,423 610 .8 760,330 749,748 10,582 1.4 912,678 82.1 0208 LONG -TERM DISABILITY INS 6,588 6,158 430 6.5 65,880 60,805 5,075 7.7 79,321 76.7 0209 LIFE INSURANCE 14,813 13,862 951 6.4 148,130 141,540 6,590 4.4 178,093 79.5 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 14,542- 14,542 .0 360,000 4.0- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 1,003,320- 0 1,003,320 -100.0 1,204,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 2,272,573 2,165,013 107,560 4.7 26,515,230 26,039,990 475,240 1.8 31,430,351 82.8 TOTAL SALARY AND BENEFITS 4,517,956 4,301,708 216,248 4.8 48,969,060 48,480,720 488,340 1.0 58,375,555 83.0 PREPARED 5/09/13, 9:12:20 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------ ------ --------------- --- - - - - -- CURRENT ASSETS CASH 551,599.80 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 60,700,000.00 ACCOUNTS RECEIVABLE 1,200,703.43 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 6,999.44 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 631,036.39 AVAD - ALHAMBRA VLY AR 1,662,600.57 DUE FROM R/E 63,077,070.25 DUE FROM S/I 43,026.09 DUE FROM DEBT FUND 11,583,799.10 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 19,910,495.31 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 114,669,190.35 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 277,862.67 - ACCOUNTS PAYABLE 798,115.90 - SALES TAX PAYABLE 12,254.42- 138,470,919.07 19,910,495.31 ------- - - - - - -- 158,381,414.38 -------- - - - - -- -------------- e- PREPARED 5/09/13, 9:12:20 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------ ---- ----------------- --- - - - - -- REFUNDABLE CONST BONDS UNEARNED INTEREST PROJECT RETENTION PAYABLE TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 109,744.49 - 2,869.12- 160,461.68- .00 27,237,409.19- .00 15,083,979.30- 116,060,025.89- 42,321,388.49- ---- --- - -- -- -- 158,381,414.38- elq PREPARED 5/09/13, 9:12:23 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 2,126,400 1,986,866 139,534- 6.6- 4,341,400 4,278,904 62,496- 1.4- 4,430,000 96.6 SEWER SERVICE CHARGES 2,126,400 1,986,866 139,534- 6.6- 4,341,400 4,278,904 62,496- 1.4- 4,430,000 96.6 1500 MAIN LINES INSPECTION 16,666 648 16,018- 96.1- 166,660 92,753 73,907- 44.3- 200,000 46.4 1600 PLAN REVIEW 7,083 8,006 923 13.0 70,830 39,115 31,715- 44.8- 85,000 46.0 1900 OVERTIME INSPECTION 2,333 176 2,157- 92.5- 23,330 5,331 17,999- 77.1- 28,000 19.0 2100 TV REINSPECTION 83 0 83- 100.0- 830 0 830- 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 20,332 0 20,332- 100.0- 61,000 .0 4000 FACILITIES CAPACITY FEES 368,083 817,571 449,488 122.1 3,680,830 3,667,635 13,195- .4- 4,417,000 83.0 4100 REBATES TO DISTRICT 83 0 83- 100.0- 830 1,137 307 37.0 1,000 113.7 4200 PUMP ZONE FEES 53,083 125,658 72,575 136.7 530,830 447,172 83,658- 15.8- 637,000 70.2 4400 CAPACITY USE CHARGE 15,833 0 15,833- 100.0- 158,330 111,450 46,880- 29.6- 190,000 58.7 4501 INTEREST INCOME 29,166 6,728 22,438- 76.9- 291,660 207,944 83,716- 28.7- 350,000 59.4 4600 TAX REVENUE 5,200,000 5,251,059 51,059 1.0 6,300,000 6,194,524 105,476- 1.7- 7,534,000 82.2 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 3,833,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 16,660 0 16,660- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 38,016 38,016 .0 0 .0 OTHER REVENUES 5,694,079 6,209,846 515,767 9.1 11,261,122 10,805,077 456,045- 4.0- 17,357,000 62.3 zs FUND TOTALS 7,820,479 8,196,712 376,233 4.8 15,602,522 15,083,981 518,541- 3.3- 21,787,000 69.2 PREPARED 5/09/13, 9:17:17 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /G 185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2013 CENTRAL CENTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ----------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RFSAINING PROOF ALIC7CATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ---------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD 1KNTH BUDGET REGULATORY Ca,4pL & SAFETY 7283 FIRE PROT SYS DOME 318,000 55,000 86,369 27 5,000 58,389 168 7,157 231,631 7284 TP HAZARD ID /REMEDIATICN 125,000 894,000 117,821 94 70,000 4,591 7 0 7,179 7301 TREATMENT PLANT PLANNING 1,666,000 1,662,000 762,295 46 230,000 723,683 315 109,252 903,705 SUB -TOTAL : 2,109,000 2,611,000 966,485 46 305,000 786,663 258 116,409 1,142,515 ONE-TIME RENOVATION 7241 WET WEATHER BYPASS DIPS 3,320,000 3,213,000 3,275,133 99 10,000 6,662 67 246 44,867 7272 ELECTRIC BLOWER RENW 474,000 2,004,000 422,329 89 100,000 0 0 0 51,671 7285 PRIMARY TREATMENT RENW 1,060,000 10,051,000 1,149,441 108 1,000,000 817,209 82 39,157 89,441- 7289 POB SEISMIC UPGRADE 190,000 1,259,000 127,603 67 1,000 7,485 749 0 62,397 7290 OUTEALL IMPP0ANWIS -PH 6 3,535,000 2,000,000 3,484,513 99 815,000 2,706,767 332 16,831 50,487 7291 PUMP /BLCWM SEISPIIC UPGRD 347,000 4,455,000 275,814 80 2,805,000 17,367 1 1,060 71,186 7292 SWPTCH:;FM REEURBISEMT -P2 300,000 2,444,800 105,822 35 90,000 4,349 5 3,686 194,178 7294 SEC PROCESS IMPS 50,000 1,402,000 47,403 95 5,000 14,107 282 0 2,597 7295 AUX BOILER BURNER UPGRADE 215,000 185,000 133,622 62 5,000 83,147 663 1,311 81,378 7296 SEISMIC UPGRADES FOR SCE 150,000 179,000 129,136 86 1,000 1,503 150 114 20,864 7297 WET /DRY SCRUBBER REKCMT 25,000 6,508,000 854 3 1,000 0 0 0 24,146 7302 PE PUMP MURB, PH 2 25,000 900,000 16,843 67 100,000 6,575 7 0 8,157 7304 INSTR & CNPRL -PLC UPGRADE 60,000 800,000 20,697 35 80,000 20,697 26 20,697 39,303 SUB -TOTAL : 9,751,000 35,400,800 9,189,210 94 5,013,000 3,685,868 74 83,102 561,790 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 540,670 90 5,000 13,285 266 0 59,330 7265 TP EQUIPMENT REPLACEMENT 950,000 1,257,000 945,690 100 100,000 210,029 210 184,422 4,310 7268 TP FACILITIES RFNW 250,000 180,000 220,016 88 12,000 28,711 239 0 29,984 7269 TP ASSET MANAGEMENT 1,184,000 1,184,000 657,588 56 45,000 33,043 73 2,435 526,412 7298 PIPING RENOVATION, PH7 1,067,000 725,000 513,279 48 700,000 450,987 64 135,752 553,721 SUB -TOTAL : 4,051,000 3,935,000 2,877,243 71 862,000 736,055 85 322,609 1,173,757 OTHER PROJECTS 7256 ALTERNATIVE ENERGY STUDY 700,000 557,000 706,242 101 10,000 63,180 632 234 6,242- 7287 TP MASTER PLAN UPDATE 467,000 554,000 368,574 79 95,000 116,835 123 1,396 98,426 SUB -TOTAL : 1,167,000 1,111,000 1,074,816 92 105,000 180,015 171 1,630 92,184 SUBSTANTIALLY 03MPLETE 7255 PRIMARY STRUCTURE DEMO 1,580,000 1,274,000 1,537,099 97 5,000 600,791 16 0 42,901 7276 PIPING RENOVATICNS, PH 5 2,902,000 2,606,000 2,484,924 86 300,000 1,382 1 0 417,076 SUB -TO AL : 4,482,000 3,880,000 4,022,023 90 305,000 602,173 197 0 459,977 C PREPARED 5/09/13, 9:17:17 CAPITAL D- 2TZVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED AWWNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ---------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REK INING PROT ALLOCATED PRO= EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ----------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE FM THIS FY YEAR YTD m1nH BUDGET COMPLETED PROJECTS 7288 PIPING RENOV PH 6 2,267,250 2,186,000 2,267,259 100 0 293,803 0 0 9- SUB -TOTAL 2,267,250 2,186,000 2,267,259 100 0 293,803 0 0 9- UNALLOCATED AUTHORIZATIONS 4,370,750 0 PROGRAM CONTINGENCY 415,000 0 Treatment Plant 28,613,000 49,123,800 20,397,036 71 6,590,000 6,284,577 95 523,750 8,215,964 (E? PREPARED 5/09/13, 9:17:17 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA CIISTA SANITARY DISTRICT PERK ENDING: 4/30/2013 --------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCP EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE -------------------------------------------------------------------------------------------------------------------------------- BUDGET OCST EST TO DATE PPD THIS FY YEAR YTD 1414TH BUDGET RENOVATION 5948 SEWER TV INSPECTION, PH2 1,200,000 9,000,000 1,066,325 89 1,000,000 265,802 27 38,209 133,675 5955 SUSPENDED PIPE SUPPORT 190,000 129,500 145,801 77 100,000 76,664 77 15,588 44,199 5973 NO ORINDA SEWER REN PH 4 2,589,000 2,830,000 2,579,072 100 1,806,000 1,581,994 88 40,222 9,928 5976 DIABLO RENOVATIONS PH2 600,000 2,365,000 612,899 102 300,000 537,226 179 62,554 12,899- 5982 PIPE BURST BLANKET 828,000 520,000 327,102 40 100,000 3,426 3 2,621 500,898 5991 P.H. SEWER RENW PH 2 400,000 2,383,300 133,017 33 200,000 0 0 0 266,983 5993 FORCEMAIN ASSESSMENT 127,000 74,000 67,563 53 14,000 6,134 44 2,193 59,437 5999 CIPP BLANKET OCrTTRAST 92,200 236,000 33,129 36 10,000 29,894 299 9,351 59,071 8401 WC SEWER RFNW PH9 3,088,000 3,078,000 2,738,128 89 1,800,000 2,168,779 121 56,731 349,872 8404 LAFAYETTE SEWER RENOV PH8 2,304,500 1,991,000 705,732 31 1,800,000 397,750 22 24,757 1,598,768 8405 2013 CIPP PROJECT 1,010,000 2,160,000 319,234 32 2,000,000 179,834 9 12,058 690,766 8410 CATHODIC PRO1T SYS REPL 200,000 1,200,000 6,864 3 200,000 6,864 3 0 193,136 8411 NO.ORINnA SEWER PEN. PH 5 350,000 2,064,000 380,897 109 264,000 373,360 141 60,558 30,897- 8413 WCK SEWER REM., PH 10 229,000 2,029,000 220,632 96 229,000 220,632 96 51,461 8,368 8415 MARTINEZ PH 4 SEWER PEN. 150,000 2,010,000 22,203 15 10,000 22,203 222 1,606 127,797 SUB-TOTAL : 13,357,700 32,069,800 9,358,598 70 9,833,000 5,870,562 60 377,909 3,999,102 REGL /COMP /URGNT /PING /SAFE 5962 MANMLE REMIT LVL MNITOR 250,000 510,000 130,933 52 100,000 55,208 55 42,257 119,067 5965 COLLECTION SYSTM PLANNING 1,250,000 1,253,000 1,191,501 95 170,000 103,558 61 15,137 58,499 SUB -TOTAL 1,500,000 1,763,000 1,322,434 88 270,000 158,766 59 57,394 177,566 EXPANSION 5773 SN M ROAD CAD 121,000 0 53,580 44 0 53,580 0 24,480 67,420 5937 ALiPMBPA VALLEY ASSMT DST 200,000 130,000 127,969 64 3,000 2,445 82 287 72,031 5967 A -LINE EAMEEw ACjUIS P2 1,447,000 1,573,000 1,356,786 94 9,000 18,935 210 0 90,214 6513 ST. MARY'S ROAD CAD 375,000 0 367,285 98 0 367,285 0 2,105 7,715 8412 PH GRAYSON CREEK TRUNK SW 500,000 3,100,000 265,845 53 500,000 257,957 52 73,289 234,155 8416 2012 -13 DEVELHA NP SEWERAG 711,000 10,000 639,359 90 1,000 639,359 936 85,910 71,641 8418 OOL.SYS. MMELING UPGRADE 100,000 100,000 313 0 100,000 313 0 313 99,687 SUB -TOTAL : 3,454,000 4,913,000 2,811,137 81 613,000 1,339,874 219 186,384 642,863 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 565,000 820,000 547,824 97 75,000 77,029 103 0 17,176 5995 SR AND MTZ BYPASS PUMPS 55,000 300,000 44,272 81 200,000 0 0 0 10,728 6003 SR PUMPING STATION UKRAD 402,000 580,000 247,089 62 250,000 194,506 78 171,779 154,911 8403 BCCHUM AIR PUMP ST REPL 50,000 850,000 83 0 400,000 83 0 0 49,917 8406 PIMP STATION SAFETY IMPS 60,000 600,000 0 0 60,000 0 0 0 60,000 8407 MARTINEZ BYPASS PUMP 200,000 280,000 90,536 45 5,000 88,079 762 9,968 109,464 8409 PS SCADA O&M MANUAL 20,000 50,000 12,480 62 25,000 12,480 50 2,496 7,520 8414 MR PUMEG ST.CHOPPER PUMP 100,000 400,000 16,513 17 50,000 16,513 33 185 83,487 LOOM PREPARED 5/09/13, 9:17:17 CAPITAL IMpROVEME TT BUDGET PACE 4 PROGRAM /Gva851,4 83% OF FISCAL YEAR ELAPSED ACOJUNTING PERK 10/2013 CENTRAL 03PLRA OOSTA SANITARY DISTRICT ---------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 4/30/2013 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REKkINING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MNTH BUDGET SUB -TOTAL : 1,452,000 3,880,000 958,797 66 1,065,000 388,690 37 184,428 493,203 CTEIER PROJECTS 8417 SURVEY MNCr= INSTALL 50,000 0 21,097 42 0 21,097 0 135 28,903 SUB -TOTAL : 50,000 0 21,097 42 0 21,097 0 135 28,903 SUBSTANTIALLY ca-E TE 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 330,827 83 1,000 99,068 907 3,516 69,173 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB -TOTAL : 558,900 296,000 470,033 84 1,000 99,068 907 3,516 88,867 034PLEM PROJECTS 5989 S CRINDA SEWER FEN PH5 2,904,199 2,167,800 2,904,206 100 0 10,635 0 0 7- 5992 W CREEK SEWER PEN, PH 8 2,104,896 2,030,000 2,104,898 100 0 1,003 0 0 2- SUB -TOTAL : 5,009,095 4,197,800 5,009,104 100 0 11,638 0 0 9- E9 UNUZ O= AUTHORIZATIONS 1,251,555 0 PROGRAM CONTINGENCY 350,550 0 Collection System 26,983,800 47,119,600 19,951,200 74 11,782,000 7,889,695 67 809,766 7,032,600 PREPARED 5/09/13, 9:17:17 CAPITAL IMPROVEMW BUDGET PAGE 5 PROGRAM /GNI185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2013 ---------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Inprovarents TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RES70INING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET OAST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 677,794 71 956,654 677,794 71 161,776 278,860 SUB -TOTAL : 956,654 956,654 677,794 71 956,654 677,794 71 161,776 278,860 AFFT INFO SYSTEM 8195 INFO TECHNOLOGY DEVEIAPMT 5,565,000 5,671,000 5,348,885 96 1,095,000 315,080 29 28,634 216,115 8227 GDI TREATMENT PLANT 500,000 923,100 222,444 45 200,000 1,496 1 592 277,556 8232 GDI /SMMS REPIACII4C 750,000 950,000 216,553 29 345,000 128,859 37 80,115 533,447 SUB -TOTAL PROJECTS 6,815,000 7,544,100 5,787,882 85 1,640,000 445,435 27 109,341 1,027,118 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8210 KIEWIT PARCEL DEVELOPMENT 300,000 300,000 147,529 49 60,000 11,367 19 0 152,471 8217 CAP IMP PLAN & BUDGET 753,000 1,118,000 722,302 96 90,000 80,661 90 11,270 30,698 8219 HOB I PROVIIMERTS 795,000 1,144,000 781,198 98 11,000 152,322 385 443 13,802 8221 POD D0 VEMENTS PROGRAM 497,000 319,000 150,903 30 75,000 21,659 29 0 346,097 8223 DISTRICT PROP SAFETY IMP 219,000 124,000 175,347 80 80,000 161,967 203 33,724 43,653 8224 DIST RENTAL PROPERTY IMP 540,500 98,000 531,664 98 30,000 491,224 637 56,215 8,836 8225 IMHOFF TRIANGLE DEVLHMENT 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC II4P BOB 5,716,000 6,013,000 2,303,395 40 3,800,000 1,517,996 40 664,832 3,412,605 8228 DISTRICT EASEMENT ACQUIS 790,000 432,500 701,805 89 100,000 294,068 294 22,510 88,195 8229 MARTINEZ EASEMENT ACQUIS 130,000 216,000 113,866 88 31,000 630 2 0 16,134 8230 CAPITAL LEGAL SERVICES 210,000 560,000 72,131 34 70,000 10,522 15 1,639 137,869 8231 SEISMIC IMPS- RENTAL PROP 371,000 640,000 375,821 101 250,000 309,472 124 0 4,821- 8233 CSOD FACILITY I PROVE Ear 100,000 384,000 88,834 89 30,000 88,834 296 6,481 11,166 8234 HCB IMPROVEMENTS 234,000 685,000 92,833 40 60,000 92,833 155 9,137 141,167 9999 CAPITAL PROJECT CLEARING 0 10,000 415,134 0 1,000 415,131 513 0 415,134 - SUB -TOTAL : 10,778,500 12,200,500 6,763,923 63 4,713,000 3,648,686 77 806,251 4,014,577 COMPLETED PROJECTS 8512 2011 -12 EQUIP & VE[IICLFS 234,874 234,874 234,874 100 0 26,215 0 0 0 SUB -TOTAL : 234,874 234,874 234,874 100 0 26,215 0 0 0 UNALLOCATED AUTHORIZATIONS 1,845,902 0 PROGRAM CONTINGENCY 426,000 0 General Inprovenents 21,056,930 20,936,128 13,464,473 64 7,309,654 4,798,130 66 1,077,368 7,592,457 PREPARED 5/09/13, 9:17:17 PROGRAM /GNIl85L4 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL NO PROJECT TITLE BUDGET COST EST �i •il.: iiii-Alk 1100?jIE1, 7259 RECYCLED WATER PLANNING 7261 RW CATHODIC PROTECTION 7279 CONCORD NAVAL WEAPONS PER 7299 CONCORD LANDSCAPE PROJECT 7300 REFINERY RECYCLED WATER 7303 PH LINE OCNOO/MALTBY RPR 1,459,500 20,000 280,000 3,915,000 150,000 163,000 1,401,000 38,000 250,000 4,100,000 480,000 110,000 CAPITAL IMPROVEMENT BUDGET 83% OF FISCAL YEAR ELAPSED PERIOD ELIDING: 4/30/2013 PROJECT PCT EXPENDED PCT EXPENDED EXP CIB EST THIS EXP TO DATE PTD THIS FY YEAR YTD 1,376,985 94 105,000 10,084 50 5,000 252,965 90 5,000 738,232 19 3,300,000 40,296 27 100,000 179,731 110 100,000 SUB -TOTAL : 5,987,500 6,379,000 2,598,293 43 3,615,000 UNALLOCATED ALITHORIZATICNS PROGRAM CONTINGENCY Recycled Water 198,500 208,500 6,394,500 6,379,000 2,598,293 291,924 278 0 0 2,689 54 453,045 14 34,223 34 156,264 156 938,145 26 41 3,615,000 938,145 26 PAGE 6 ACCOUNTING PERIOD 10/2013 171Y 7111711 'D ,• 1 1 1 • , 71• 30,606 82,515 0 9,916 1,447 27,035 72,009 3,176,768 8,203 109,704 863 16,731- 113,128 3,389,207 0 0 113,128 3,796,207 GRAND TOTAL 83,048,230 123,558,528 56,411,002 0 29,296,654 19,910,547 0 2,524,012 26,637,228 3/ CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS APRIL, 2013 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIV 519 State of Calif. LAIF 8/86 -2/90 — 1 (1) 46,200,000 29,000,000 17,200,000 46,200,000 46,247,059 76.11% 6,809.86 62,597.17 69,4071 893 UBS Comm Pa 12/21/12 06/21/13 52 0.285 3,994,237 4,000,000 4,000,000 3,994,647 6.59% 950.00 3,198.34 4,148.3 894 BNP Paribas YCD 04/26113 07/26113 86 0.240 3,500,000 0 3,500,000 3,500,000 3,500,084 5.77% 116.67 0.00 116.E 895 Union Bank of Ca. NCD 04/26/13 07/26/13 86 0.150 3,500,000 0 3,500,000 3,500,000 3,499,324 5.77% 72.92 0.00 72.5 896 Bank of Nova Scotia Comm Pa 04/26/13 07/26/13 86 0.150 3,498,673 0 3,500,000 3,500,000 3,498,013 5.77% 72.92 0.00 72.5 (4) 60 692.910 33.000.000 27.700.000 60,700.000 60.739.128 100.00% 8,022.37 65,795.51 73,817.E (3) (5) (6) (481.01) 33,001.51 32,520. 7,541.36 98.797.02 106.338.3 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2013 was 0.260 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.2620 %. (5) The market value of the portfolio on April 30, 2013 was $60,739,128. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the Districts internal investment policy approved by the Board of Directors. C32- PREPARED 5/09/13, 9:12:20 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF- INSURANCE ----------------------------------------------------------------------------------------------------- -- ------------- -- -------- - - ---- CURRENT ASSETS CASH 133,274.54 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 812.05 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,646,296.17 DUE FROM S/C 29,527.26 DUE FROM DEBT FUND .00 TOTAL ASSETS ----- --- - -- - -- 5,609,910.02 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 792,994.75 - DUE TO S/C 43,026.09 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 18,984.28 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,855,005.12 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,427,333.42 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,313,304.85 REVENUE SUMMARY 1,240,876.33- TOTAL FUND EQUITY 3,754,904.90 - TOTAL LIABILITIES AND FUND EQUITY 5,609,910.02 - -------------- -------------- LJ PREPARED 05/09/13, 09:19:14 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 n?rERFST 7301 SUBROGATION RECOVERIES 7401 aNTRIBUTION FROM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 OOSTRIBiTTION FROM 0&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 OONTRIBUTION FROM 024 7501 INSURANCE RECOVERY - HEM * SUB -FUND C CENTRAL CaTM COSTA SANITARY DISTRICT SELF - INSURANCE REVENUE REPORT PERIOD ENDING: 4/30/201 3 - - - - -- M)NTH- TO- = BUDGET Actual 333 264 0 0 0 0 333 264 800 634 0 0 0 0 800 634 408 309 0 0 850,000 850,000 2,625 0 853,033 850,309 854,166 851,207 Variance % 69- 20.72- 0 .00 0 .00 69- 20.72- 166- 20.75- 0 .00 0 .00 166- 20.75- 99- 24.26- 0 .00 0 .00 2,625- 100.00- 2,724- .32- 2,959- .35- - - - -- YEAR-TO-DATE Budget Actual 3,330 2,153 0 0 0 0 3,330 2,153 8,000 5,167 0 0 0 0 8,000 5,167 4,080 2,536 0 381,021 850,000 850,000 26,250 0 880,330 1,233,557 891,660 1,240,876 PAGE 1 ACCOUNTING PERIOD 10/2013 Variance % 1,177- 35.35- 0 .00 0 .00 1,177- 35.35- 2,833- 35.41- 0 .00 0 .00 2,833- 35.41- 1,544- 37.84- 381,021 .00 0 .00 26,250- 100.00- 353,227 40.12 349,216 39.16 ANNUAL BUDGET % 4,000 53.83 0 .00 0 .00 4,000 53.83 9,600 53.82 0 .00 0 .00 9,600 53.82 4,900 51.76 0 .00 850,000 100.00 31,500 .00 886,400 139.16 900,000 137.88 PREPARED 05/09/13, 09:18:43 CENTRAL CONTRA COSTA SANITARY DISTRICT PACE 1 PROGRAM SELFEXP SELF-INSURANCE EXPENSE REPORT ACCOUNTM PERIOD 10/2013 PERIOD ENDING: 4/30/2013 - - - - -- M%NTH -TO -DATE - - - - - -- - - - - -- YEAR- T(,-DATE ----- -- ANNUAL ACCO= DESCRIPTION BUDGET Actual Variance % Budget Actual Variance 8 BUDGET % 1420 LOSSES 20,833 0 20,833 100.00 208,330 56,345 151,985 72.95 250,000 22.54 1421 LEGAL SERVICES 1,250 0 1,250 100.00 12,500 11,042 1,458 11.66 15,000 73.61 1422 TECHNICAL SERVICES 3,333 360 2,973 89.20 33,330 24,856 8,474 25.42 40,000 62.14 * SUB-FUND A 25,416 360 25,056 98.58 254,160 92,243 161,917 63.71 305,000 30.24 1420 LASSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 19,583 0 19,583 100.00 195,830 151,403 44,427 22.69 235,000 64.43 1422 TECHNICAL SERVICES 5,000 0 5,000 100.00 50,000 0 50,000 100.00 60,000 .00 * SUB -FUND B 24,583 0 24,583 100.00 245,830 151,403 94,427 38.41 295,000 51.32 1420 LOSSES 0 0 0 .00 0 381,021 381,021- .00 0 .00 1421 LEGAL SERVICES 0 0 0 .00 5,000 9,220 4,220- 84.40- 10,000 92.20 1422 TECHNICAL SERVICES 416 0 416 100.00 4,160 0 4,160 100.00 5,000 .00 1423 LIABILITY INSURANCE 375,500 302,698 72,802 19.39 375,500 302,573 72,927 19.42 375,500 80.58 1424 PROPERTY INSURANCE 100,000 121,173 21,173- 21.17- 100,000 121,846 21,846- 21.85- 100,000 121.85 1425 INSURANCE CCNSULTING SVS 416 0 416 100.00 4,160 5,000 840- 20.19- 5,000 100.00 1426 CLAIMS ADJUSTMENT 125 0 125 100.00 1,250 250,000 248,750- 9,900.00- 1,500 6,666.67 * SUB -FUND C 476,457 423,871 52,586 11.04 490,070 1,069,659 579,589- - -- 118.27- --- - - - - -- 497,000 ------ - - - - -- 215.22 --- - - - - -- - ----- - - - - -- 526,456 ----- - - - - -- ------ 424,231 - - - - -- 102,225 --- - - - - -- ------ 19.42 - - - - -- 990,060 ------ - - - - -- ------ 1,313,305 -- - 323,245- 32.65- 1,097,000 119.72 (Z-T CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS APRIL, 2013 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - --- 1 (1) 3,800,000 3,800,000 3,800,000 3,803,871 100.00% 812.05 9,286.07 10,098.12 (3) 3,800,000 3,800,000 0 3,800,000 3,803,871 100.00% 812.05 9,286.07 10,098.12 (2) (41.61) (84.02) (125.63) 770.44 9,202.05 9,972.49 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2013 was 0.260 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.260 %. (4) The market value of the portfolio on April, 2013 was $3,803,871. E6 COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/09/13, 9:12:20 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 10/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 334,991.97 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 5,297.49 DUE FROM R/E 54,365,590.62 DUE FROM S/C 277,862.67 DUE FROM S/I .00 -------- - - - - -- TOTAL ASSETS 60,396,242.75 LIABILITIES DUE TO R/E 187,119.25 - DUE TO S/C 11,583,799.10 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 866,827.15 - BONDS PAYABLE 43,595,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 56,232,745.50 - FUND EQUITY 07 RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,183,718.75 REVENUE SUMMARY 5,347,216.00 - TOTAL FUND EQUITY 4,163,497.25 - TOTAL LIABILITIES AND FUND EQUITY ------- - ------ 60,396,242.75 - -------------- -------------- PREPARED 05/09/13, 09:21:16 PROGRAM DEBTREV ACCOUNT DESCRIPTION 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOND INTEREST INCOME 4551 2002 BOO INTEREST INCOME 4552 RECYC B20 LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 4/30/20 13 PAGE 1 ACCOUNTING PERIOD 10/2013 - - -- HIM -TO- DATE - - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 217,630 2,650- 220,280- 101.22- 217,630 1.22- 0 0 0 .00 5,349,866 5,349,866 0 .00 5,349,866 100.00 0 0 0 .00 5,567,496 5,347,216 220,280- 3.96- 5,567,496 96.04 -- - - -- 0 ------- - - - - -- ------ 0 - - - - -- --- 0 - - - - -- .00 ------ - - - - -- 5,567,496 ------ - - - - -- ------ 5,347,216 - - - - -- 220,280- --- - - - - -- ------ 3.96- -- - - -- 5,567,496 - - - - - -- 96.04 PREPARED 05/09/13, 09:20:06 PROCM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BODED INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC B20 INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL OXNTRA COM SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD EMING: 4/30/20 13 PAGE 1 ACCOUNTING PERIOD 10/2013 - - - - -- METH -TO -DATE -- - - - - -- - - - - -- YEAR-TO-DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 26,708 26,708 0 .00 26,708 100.00 0 69,466- 69,466 .00 1,176,456 1,157,011 19,445 1.65 1,775,376 65.17 0 69,466- 69,466 .00 1,203,164 1,183,719 19,445 1.62 1,802,084 - - -- 65.69 --- - - - -- •- -- - -- 0 ------- - - - - -- ------ 69,466- - - - --- --- 69,466 - - - - -- .00 - ----- - - - - -- 1,203,164 ------ - - - --- - 1,183,719 - - - - -- -- 19,445 - - - - -- 1.62 --- - - 1,802,084 - 65.69 (Z9