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HomeMy WebLinkAbout03.c. Receive May 2013 Financial Statements and Investment ReportsFINANCIAL STATEMENT SUMMARY May, 2013 O & M Revenue May -13 Actual Budget Variance O & M Expenses 5,144 - 5,212 68 1.3% 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: Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Self- Insurance Expense Other Expenses Sewer Construction 3.c Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 57,922 ' 57,071 851 1.5% YEAR -TO -DATE Actual Budget Variance 61,149 ,62,384 1,235 2.0% Variance 0 42 171 0 635 0 0 1,156 119 443 (558) - 0 (726) 0 (37) 0 0 0 0 0 1,245 YEAR -TO -DATE Revenue 15,149 Expense 22,269 Over /Under (7,120) TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of May, 2013 was 0.245 %. 0 CENTRAL CONTRA COSTA SANITARY DISTRICT June 18, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING /� L SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending May, 2013: Revenue Categories Facilities Capacity Fees Pump Zone Fees Tax Revenue Favorable /(Unfavorable) Budgeted Actual Variance Explanation 4,048,913 3,827,692 (221,221) Actual number of new connections is lower than budgeted so far this fiscal year. 583,913 450,422 (133,491) 6,300,000 5,966,274 (333,726) 0 Actual number of new connections is lower than budgeted so far this fiscal year. County adjustments CENTRAL CONTRA COSTA SANITARY DISTRICT June 27, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending May, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 44,907,654 45,465,893 (558,239) Labor charges are higher due to the unbudgeted increase in wages. The variance includes negotiated retro payments for general employees for eight months. Chemicals 1,449,217 1,277,770 171,447 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 3,370,745 4,096,693 (725,948) 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 3,340,807 2,706,267 634,540 Budgeted repairs on furnace expected to occur before the fiscal year end. Additional variance from moving cogen expense to Self- Insurance fund. Outside Services 2,989,423 1,833,213 1,156,210 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. Additional variance from moving cogen expense to Self- Insurance fund. Savings partially offset by unbudgeted expense for Accountemps for Environmental Services division audit. Materials & Supplies 1,806,815 1,688,261 118,554 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 2,107,252 1,664,150 443,102 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 PREPARED 6/06/13, 15:28:30 2013 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ ------ -- ---- ----------- - - --- -- CURRENT ASSETS CASH 17,114,719.91 717,052.83 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 207,965.06 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 735.25 ACCOUNTS RECEIVABLE -COBRA 1,360.27 A /R -SSC DIRECT BILL 15,463.34 COMPUTER PURCHASE PROGRAM 15,157.20 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 74,765.00 PREPAID EXPENSES 847,703.42 PREPAID RETIREMENT 3,336,092.27 SUPPLIES & MATERIAL INV 2,012,602.00 DUE FROM S/C 115,634,764.83 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 68,085,004.36- 123,949,287.26 O y 597,683,091.96 ------- - - - - - -- 721,632,379.22 -------- - - - - -- -------------- PREPARED 6/06/13, 15:28:30 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 1,646,296.17 - DUE TO DEBT FUND 54,365,590.62 - ACCOUNTS PAYABLE 279,255.66 - SALES TAX PAYABLE 4,004.77 - ACCRUED WAGES PAYABLE 825,903.77 - 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 1,292,218.30 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 9,944.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET 769.39 - OCCUPATIONAL HEALTH .00 DISABILITY INS 111.76 - LIFE INS 18.00 DELTA DENTAL 9,206.25 POST EMP. BENEFIT -OPEB 949,628.90 CAFETERIA PLAN PAYABLE 55,980.01 - PERMIT CLEARING 31.00 - WORKERS' COMP INS PAYABLE 156,599.83 - ACCRUED COMPENSATED ABS. 3,049,338.48 - REFUNDABLE DEPOSITS 81,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 130,167.24- 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- 61,148,568.84 57,922,021.93- 129,125,380.49- 592,506,998.73- -------------- 721,632,379.22- -------------- -------------- PREPARED 6/06/13, 15:28:32 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 1,293 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE 1,858- 0 OBJ SEWER SERVICE CHARGES ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT ----------------------------------------------------------------------------------------------------- TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % --- -- -- ------ ------------ ESTIMATE % - - -- -- 2200 SEWER SVC CHARGE - COUNTER 15,766 9,813 2300 SEWER SVC CHRG- COUNTY 0 1,095- 2400 SEWER SVC CHRG- DIRECT 0 1,293 2500 SEWER SVC CHRG -PRIOR YEAR 1,858- 0 SEWER SERVICE CHARGES 13,908 10,011 2600 SERVICE CHARGES - CONCORD 0 0 SERVICE CHARGES - CONCORD 0 0 1000 PERMIT /APPLICATION FEES 17,000 21,317 1700 SEPTIC TANK DUMPING 5,416 11,592 1900 OVERTIME INSPECTION 1,000 719 2000 SIDE SEWER INSPECTION 35,000 46,478 2700 SALES 166 75 2900 OTHER SERVICE CHARGES 2,000 0 3000 INDUSTRIAL PERMIT FEES 25,000 14,061 3200 NEW INDUSTRY PERMIT FEES 750 1,460 3301 POLLUTION PREVENTION 0 0 3500 LEASE RENTAL INCOME 42,000 30,528 3600 PRETREATMENT PROGRAM FINE 0 0 3801 RECYCLED WATER 50,000 49,463 4300 ANNEXATION CHARGES 1,500 2,968 4500 INTEREST INCOME 0 4 4600 TAX REVENUE 0 0 4700 OTHER AGENCY REIMB -MISC 0 0 5500 STORMWATER PROGRAM 0 0 5600 HOUSE HAZARD WASTE REIMB 3,000 6,550 6000 MISCELLANEOUS INCOME 0 13,213 6300 PARTNERING 0 0 6400 RIGHT -OF -WAY FEES 166 0 OTHER REVENUES 182,998 198,428 FUND TOTALS 196,906 208,439 5,953- 37.8- 173,426 1,095- .0 54,093,600 1,293 .0 841,000 1,858 100.0- 20,438- 3,897- 28.0- 55,087,588 0 .0 0 .0 4,317 25.4 6,176 114.0 281- 28.1- 11,478 32.8 91- 54.8 - 2,000- 100.0- 10,939- 43.8- 710 94.7 0 .0 11,472- 27.3- 0 .0 537- 1.1- 1,468 97.9 4 .0 0 .0 0 .0 0 .0 3,550 118.3 13,213 .0 0 .0 166- 100.0- 0 0 187,000 59,576 11,000 385,000 1, 826 82,500 75,000 8,250 18,000 647,000 0 295,830 16, 500 0 0 0 161,250 33,000 0 0 1,826 134,920 54,379,278 934,258 10,164- 55,438,292 0 0 265,798 83,804 8,185 528,144 3, 940 89,612 60,193 9,043 19,497 720,599 35,000 257,552 28,988 5,076- 0 0 194,728 51,734 131,741 0 248 15,430 8.4 1,983,558 2,483,730 11,533 5.9 57,071,146 57,922,022 38,506- 22.2- 285,678 .5 93,258 11.1 10,274 50.3- 350,704 .6 0 .0 0 .0 78,798 42.1 24,228 40.7 2,815- 25.6- 143,144 37.2 2,114 115.8 7,112 8.6 14,807- 19.7- 793 9.6 1,497 8.3 73,599 11.4 35,000 .0 38,278- 12.9- 12,488 75.7 5,076- 0 0 .0 0 .0 33,478 20.8 18,734 56.8 131,741 .0 0 .0 1,578- 86.4- 500,172 25.2 189,200 71.3 55,197,600 98.5 841,000 111.1 22,300- 45.6 56,205,500 98.6 10,800,000 .0 10,800,000 .0 204,000 130.3 65,000 128.9 12,000 68.2 420,000 125.7 2,000 197.0 145,000 61.8 100,000 60.2 9,000 100.5 24,000 81.2 689,000 104.6 O 2,000 750.0 355,000 72.5 18,000 161.0 143,000 3.5- 0 .0 0 .0 215,000 90.6 825,800 6.3 0 .0 0 .0 2,000 12.4 3,230,800 76.9 850,876 1.5 70,236,300 82.5 PREPARED 6/06/13, 15:28:32 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 8 0101 SALARIES & WAGES- MGMNT. 142,037 126,911 15,126 10.6 1,562,407 1,469,041 93,366 6.0 1,704,493 86.2 0102 SALARIES & WAGES -NON MGMT 1,793,171 1,776,609 16,562 .9 19,724,881 19,433,495 291,386 1.5 21,518,263 90.3 0103 SALARIES & WAGES -COMP ABS 25,000 23,507 1,493 6.0 275,000 266,103 8,897 3.2 300,000 88.7 0105 OVERTIME 69,257 46,175 23,082 33.3 761,827 842,849 81,022- 10.6- 831,292 101.4 0106 STANDBY PAID 18,872 11,520 7,352 39.0 207,592 199,717 7,875 3.8 226,498 88.2 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 631,554- 0 631,554 -100.0 689,000- .0 SALARIES & WAGES 1,990,923 1,984,722 6,201 .3 21,900,153 22,211,205 311,052- 1.4- 23,891,546 93.0 0201 WORKERS COMPENSATION INS 40,711 40,478 233 .6 447,821 453,217 5,396- 1.2- 488,734 92.7 0202 STATE UNEMPLOYMENT INSUR 0 7,392 7,392- .0 22,500 28,422 5,922- 26.3- 30,000 94.7 0203 FEDERAL MEDICARE TAX 27,391 27,450 59- .2- 301,301 309,017 7,716- 2.6- 328,905 94.0 0204 MEDICAL & HEALTH INSUR 757,769 715,458 42,311 5.6 8,335,459 8,005,027 330,432 4.0 9,093,475 88.0 0205 RETIREMENT CONTRIBUTION 1,129,030 1,067,013 62,017 5.5 12,419,330 11,593,402 825,928 6.7 13,548,600 85.6 0206 DEFERRED COMP. CONTRIB 114,332 123,329 8,997- 7.9- 1,257,652 1,273,226 15,574- 1.2- 1,372,232 92.8 0207 DENTAL INSURANCE 71,682 72,954 1,272- 1.8- 788,502 785,036 3,466 .4 860,371 91.2 0208 LONG -TERM DISABILITY INS 5,859 5,488 371 6.3 64,449 59,317 5,132 8.0 70,489 84.2 0209 LIFE INSURANCE 13,642 13,025 617 4.5 150,062 144,897 5,165 3.4 163,942 88.4 0211 ACCRUED COMPENSATED ABS 0 1,334- 1,334 .0 0 15,877- 15,877 .0 360,000 4.4- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 1,103,652- 0 1,103,652 -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 2,071,253 11,169- .5- 26,450,424 26,402,684 47,740 .2 28,879,748 0/7 91.4 / 0250 CAPITALIZED ADM OVERHEAD 312,993- 313,755- 762 .2- 3,442,923- 3,147,996- 294,927- 8.6 3,756,000- 83.8 CAPITALIZED ADM OVERHEAD 312,993- 313,755- 762 .2- 3,442,923- 3,147,996- 294,927- 8.6 3,756,000- 83.8 TOTAL LABOR CHARGES 3,738,014 3,742,220 4,206- 1- 44,907,654 45,465,893 558,239- 1.2- 49,015,294 92.8 0301 DIRECTOR MEETING FEES 5,027 5,394 367- 7.3- 55,297 52,055 3,242 5.9 60,325 86.3 0302 BOARD TRAINING AND CONF 3,833 140 3,693 96.3 42,163 14,136 28,027 66.5 46,000 30.7 0303 BOARD HEALTH BENEFITS 4,636 2,586 2,050 44.2 50,996 40,617 10,379 20.4 55,635 73.0 DIRECTOR FEES & EXPENSES 13,496 8,120 5,376 39.8 148,456 106,808 41,648 28.1 161,960 65.9 0402 LIME 17,166 16,917 249 1.5 188,826 275,676 86,850- 46.0- 206,000 133.8 0403 POLYMER 40,416 79,978 39,562- 97.9- 444,576 358,218 86,358 19.4 485,000 73.9 0404 BOILER CHEMICALS 4,833 13,970 9,137- 189.1- 53,163 43,561 9,602 18.1 58,000 75.1 0406 OTHER CHEMICALS 43,666 87,382 43,716- 100.1- 480,326 437,418 42,908 8.9 524,000 83.5 0407 HYPOCHLORITE 25,666 23,932 1,734 6.8 282,326 162,897 119,429 42.3 308,000 52.9 CHEMICALS 131,747 222,179 90,432- 68.6- 1,449,217 1,277,770 171,447 11.8 1,581,000 80.8 0501 ELECTRICAL 80,497 107,687 27,190- 33.8- 847,334 1,560,520 713,186- 84.2- 966,000 161.5 0502 NATURAL GAS 174,207 173,296 911 .5 1,744,611 1,874,057 129,446- 7.4- 2,090,500 89.6 0503 LAND -FILL GAS 39,583 32,138 7,445 18.8 435,413 362,587 72,826 16.7 475,000 76.3 0504 WATER 7,477 12,851 5,374- 71.9- 82,247 79,357 2,890 3.5 89,750 88.4 0505 TELEPHONE 23,740 21,318 2,422 10.2 261,140 220,172 40,968 15.7 284,900 77.3 UTILITIES 325,504 347,290 21,786- 6.7- 3,370,745 4,096,693 725,948- 21.5- 3,906,150 104.9 PREPARED 6/06/13, 15:28:32 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- -- - - -- MONTH -TO- DATE------- - - - - -- ------ -- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------------------------------ - - ---- 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL 0706 HAZARDOUS WASTE DISPOSAL 0707 MOBILE COLLECTION -HHW HAULING & DISPOSAL 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0903 DATA PROCESSING SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 0906 RECRUITMENT OUTSIDE SERVICES 1001 SELF - INSURANCE EXPENSE SELF - INSURANCE EXPENSE 1101 OFFICE EQUIPMENT /SUPPLIES 1102 GASOLINE, OIL & FUEL 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER /SHORT MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 9,687 7,500 78,745 164,667 39,698 3,333 303,630 13,333 833 6,666 20,713 2,500 50,932 0 94,977 14,232 5,166 29,837 49,235 6,332 228,147 0 3,166 1,557 8,166 247,368 0 0 17,533 21,454 96,846 3,166 12,166 11,894 0 163,059 17,335 21,122 36,498 10,312 9,505 16,959- 168,973 13,869 1,834 187,534 16,863 0 13,213 22,954 29,495 39,588 0 122,113 2,844 7,052 39,160 49,056 6,803 116,819 0 5,216 0 8,708 137,546 625 6.5- 2,005- 26.7- 95,704 121.5 4,306- 2.6- 25,829 65.1 1,499 45.0 116,096 38.2 3,530- 26.5- 833 100.0 6,547- 98.2- 2,241- 10.8- 26,995- 79.8- 11,344 22.3 0 .0 27,136- 28.6- 11,388 80.0 1,886- 36.5- 9,323- 31.2- 179 .4 471- 7.4- 111,328 48.8 0 .0 2,050- 64.8- 1,557 100.0 542- 6.6- 109,822 44.4 106,557 82,500 866,195 1,811,214 437,678 36,663 3,340,807 146,663 9,163 73,326 227,843 27,500 395,252 0 879,747 156,552 56,826 320,741 534,119 75,877 2,499,617 400 306,576 17,127 89,826 2,989,423 0 0 .0 850,000 0 12,922 23,554 161,364 0 18,185 9,110 538- 224,597 13,765 12,821 18,047 0 .0 4,611 26.3 2,100- 9.8- 64,518- 66.6 - 3,166 100.0 6,019- 49.5- 2,784 23.4 538 .0 61,538- 37.7- 3,570 20.6 8,301 39.3 18,451 50.6 850,000 192,863 235,994 1,078,906 34,826 133,826 130,400 0 1,806,815 193,185 406,742 365,895 63,406 108,374 888,285 1,172,177 449,835 24,190 2,706,267 124,239 0 82,253 252,196 29,518 428,582 0 916,788 196,021 52,375 294,344 542,740 43,151 40.5 25,874- 31.4- 22,090- 2.6- 639,037 35.3 12,157- 2.8- 12,473 34.0 634,540 19.0 22,424 15.3 9,163 100.0 8,927- 12.2- 24,353- 10.7- 2,018- 7.3- 33,330- 8.4- 0 .0 116,250 54.5 90,000 120.4 945,000 94.0 1,976,150 59.3 477,411 94.2 40,000 60.5 3,644,811 74.2 160,000 77.6 10,000 .0 80,000 102.8 248,600 101.4 30,000 98.4 511,200 83.8 0 .0 37,041- 4.2- 1,039,800 88.2 39,469- 25.2- 170,800 114.8 4,451 7.8 62,000 84.5 26,397 8.2 358,100 82.2 8,621- 1.6- 590,900 91.8 O 49,998 25,879 34.1 1,370,125 1,129,492 45.2 0 400 100.0 288,353 18,223 5.9 2,167 14,960 87.3 122,570 32,744- 36.5- 1,833,213 1,156,210 850,000 850,000 142,078 252,701 1,057,329 18,425 163,381 90,185 35,838- 1,688,261 142,755 398,880 276,896 0 0 38.7 .0 .0 50,785 26.3 16,707- 7.1- 21,577 2.0 16,401 47.1 29,555- 22.1- 40,215 30.8 35,838 .0 118,554 6.6 50,430 26.1 7,862 1.9 88,999 24.3 84,200 59.4 2,737,920 50.0 400 .0 309,750 93.1 18,700 11.6 98,000 125.1 3,248,970 56.4 850,000 100.0 850,000 100.0 210,460 67.5 257,450 98.2 1,175,900 89.9 38,000 48.5 146,000 111.9 142,995 63.1 0 .0 1,970,805 85.7 213,150 67.0 427,035 93.4 438,000 63.2 PREPARED 6/06/13, 15:28:32 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - -- -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 3,208 1,297 1,911 59.6 39,288 8,081 31,207 79.4 44,550 18.1 1205 TECH TRAIN, CONF & MEETS 27,390 32,293 4,903- 17.9- 304,890 215,757 89,133 29.2 334,170 64.6 1206 CERTIFICATION & LICENSES 1,625 2,007 382- 23.5- 17,875 12,087 5,788 32.4 19,541 61.9 1207 CLAIMS 424 289 135 31.8 4,664 668 3,996 85.7 5,100 13.1 1208 SUBSCRIPTION /PUBLICATION 2,736 635 2,101 76.8 31,096 16,773 14,323 46.1 33,948 49.4 1209 MILEAGE REIMBURSEMENTS 588 1,345 757- 128.7- 6,468 6,468 0 .0 7,140 90.6 1210 PUBLIC NOTICES 486 0 486 100.0 5,346 3,898 1,448 27.1 5,850 66.6 1211 OUTSIDE ORGANIZATION FEES 22,569 17,100 5,469 24.2 255,759 258,680 2,921- 1.1- 278,000 93.1 1212 EMPLOYEE MEMBERSHIPS 3,086 1,444 1,642 53.2 35,946 28,251 7,695 21.4 39,145 72.2 1213 MISCELLANEOUS 2,993 2,775 218 7.3 32,923 20,397 12,526 38.0 36,030 56.6 1214 ELECTION EXPENSE 0 0 0 .0 350,000 272,772 77,228 22.1 350,000 77.9 1216 PROFESSIONAL EXP REIMB 4,925 0 4,925 100.0 57,175 1,787 55,388 96.9 65,115 2.7 OTHER EXPENSES 144,985 103,818 41,167 28.4 2,107,252 1,664,150 443,102 21.0 2,296,774 72.5 NET EXPENSES 5,212,015 5,144,473 67,542 1.3 62,384,235 61,148,583 1,235,652 2.0 68,306,464 89.5 TOTAL EXPENSE 5,212,015 5,144,473 67,542 1.3 62,384,235 61,148,583, 1,235,652 2.0 68,306,464 89.5 (07 PREPARED 6/06/13, 15:28:34 450,148 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) 4,951,628 5,082,491 PAGE 1 PROGRAM /GM278L 7,220- 1.9- RUNNING EXPENSE 4,334,703 FUND 290,847- ACCOUNTING PERIOD 11/2013 9,197 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 5,789 5,973 184- 3.2- 63,679 56,218 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- ------- - - - - -- - YEAR -TO- DATE -------- - - - - -- ANNUAL 77,788 ACCOUNT TITLE ----------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE ------------------------- % BUDGET % - - - - -- SALARIES & WAGES 369,774 354,013 15,761 4.3 4,067,514 4,046,614 20,900 .5 4,437,393 91.2 EMPLOYEE BENEFITS 652,844 630,385 22,459 3.4 10,970,784 10,859,589 111,195 1.0 11,991,592 90.6 CAPITALIZED ADM OVERHEAD 4,057- 2,621- 1,436- 35.4 44,627- 19,694- 24,933- 55.9 48,690- 40.4 DIRECTOR FEES & EXPENSES 13,496 8,120 5,376 39.8 148,456 106,808 41,648 28.1 161,960 65.9 UTILITIES 14,724 12,651 2,073 14.1 161,964 133,472 28,492 17.6 176,700 75.5 REPAIRS & MAINTENANCE 41,688 14,333 27,355 65.6 458,445 409,967 48,478 10.6 500,300 81.9 PROFESSIONAL & LEGAL SERV 36,230 40,630 4,400- 12.1- 397,730 453,558 55,828- 14.0- 434,800 104.3 OUTSIDE SERVICES 98,446 94,003 4,443 4.5 1,255,056 1,011,889 243,167 19.4 1,353,550 74.8 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 18,747 19,080 333- 1.8- 219,734 102,329 117,405 53.4 238,725 42.9 OTHER EXPENSES 55,040 31,693 23,347 42.4 929,257 695,219 234,038 25.2 1,027,415 67.7 ADMINISTRATION 1,296,932 1,202,287 94,645 7.3 19,414,313 18,649,751 764,562 3.9 21,123,745 88.3 SALARIES & WAGES 450,148 457,560 7,412- 1.6- 4,951,628 5,082,491 EMPLOYEE BENEFITS 382,390 389,610 7,220- 1.9- 4,206,290 4,334,703 CAPITALIZED ADM OVERHEAD 290,847- 300,044- 9,197 3.2- 3,199,317- 2,963,859 - UTILITIES 5,789 5,973 184- 3.2- 63,679 56,218 REPAIRS & MAINTENANCE 8,661 1,137 7,524 86.9 95,271 77,788 HAULING & DISPOSAL 51,765 41,486 10,279 19.9 404,415 445,809 PROFESSIONAL & LEGAL SERV 8,006 8,092 86- 1.1- 81,400 85,269 OUTSIDE SERVICES 28,881 7,727 21,154 73.2 407,691 494,972 MATERIALS & SUPPLIES 16,077 15,163 914 5.7 176,847 167,124 OTHER EXPENSES 20,019 11,445 8,574 42.8 233,809 144,260 ENGINEERING 680,889 638,149 42,740 6.3 7,421,713 7,924,775 SALARIES & WAGES 394,424 421,626 27,202- 6.9- 4,338,664 4,598,867 EMPLOYEE BENEFITS 359,667 397,973 38,306- 10.7- 3,956,337 4,139,490 CAPITALIZED ADM OVERHEAD 9,013- 7,169- 1,844- 20.5 99,143- 46,269 - UTILITIES 10,582 11,852 1,270- 12.0- 116,402 114,197 REPAIRS & MAINTENANCE 59,501 35,267 24,234 40.7 654,511 413,283 HAULING & DISPOSAL 7,524 35,500 27,976- 371.8- 82,764 102,099 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 9,163 1,274 OUTSIDE SERVICES 8,019 1,455 6,564 81.9 88,209 42,861 MATERIALS & SUPPLIES 59,475 114,837 55,362- 93.1- 653,874 672,930 OTHER EXPENSES 17,620 19,264 1,644- 9.3- 195,720 165,250 COLLECTION SYSTEM OPS. 908,632 1,030,772 122,140- 13.4- 9,996,501 10,203,982 SALARIES & WAGES 705,596 678,454 27,142 3.8 7,761,556 7,673,493 EMPLOYEE BENEFITS 611,656 592,606 19,050 3.1 6,728,216 6,423,990 CAPITALIZED ADM OVERHEAD 8,613- 3,921- 4,692- 54.5 94,743- 118,174 - CHEMICALS 98,414 143,307 44,893- 45.6- 1,082,554 894,939 UTILITIES 251,039 269,775 18,736- 7.5- 2,589,763 3,383,174 REPAIRS & MAINTENANCE 173,197 129,865 43,332 25.0 1,906,167 1,422,039 HAULING & DISPOSAL 34,163 43,532 9,369- 27.4- 375,793 351,469 PROFESSIONAL & LEGAL SERV 4,166 167 3,999 96.0 45,826 2,639 OUTSIDE SERVICES 107,802 29,344 78,458 72.8 1,185,822 231,439 MATERIALS & SUPPLIES 65,044 74,651 9,607- 14.8- 715,484 696,510 OTHER EXPENSES 48,997 39,254 9,743 19.9 712,067 629,268 130,863- 2.6- 128,413- 3.1- 235,458- 7.4 7,461 11.7 17,483 18.4 41,394- 10.2- 3,869- 4.8- 87,281- 21.4- 9,723 5.5 89,549 38.3 5,401,830 94.1 4,588,990 94.5 3,490,194- 84.9 69,500 80.9 103,961 74.8 521,200 85.5 96,100 88.7 446,600 110.8 193,010 86.6 /Q 255,767 56.4 l 503,062- 6.8- 8,186,764 96.8 260,203- 6.0- 183,153- 4.6- 52,874- 53.3 2,205 1.9 241,228 36.9 19,335- 23.4- 7,889 86.1 45,348 51.4 19,056- 2.9- 30,470 15.6 4,733,212 97.2 4,316,425 95.9 108,164- 42.8 127,000 89.9 714,050 57.9 90,300 113.1 10,000 12.7 96,270 44.5 713,770 94.3 212,582 77.7 207,481- 2.1- 10,905,445 93.6 88,063 1.1 304,226 4.5 23,431 24.7- 187,615 17.3 793,411- 30.6- 484,128 25.4 24,324 6.5 43,187 94.2 954,383 80.5 18,974 2.7 82,799 11 .6 8,467,317 90.6 7,340,378 87.5 103,389 -114.3 1,181,000 75.8 3,012,500 112.3 2,079,500 68.4 410,000 85.7 50,000 5.3 1,293,700 17.9 780,700 89.2 761,271 82.7 PREPARED 6/06/13, 15:28:34 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- ------ -- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE & BUDGET ACTUAL VARIANCE % BUDGET % PLANT - OPERATIONS 2,091,461 1,997,034 94,427 4.5 23,008,505 21,590,786 1,417,719 6.2 25,272,977 85.4 SALARIES & WAGES 70,981 73,069 2,088- 2.9- 780,791 809,740 28,949- 3.7- 851,794 95.1 EMPLOYEE BENEFITS 53,527 60,679 7,152- 13.4- 588,797 644,912 56,115- 9.5- 642,363 100.4 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 5,093- 0 5,093 -100.0 5,563- .0 CHEMICALS 33,333 78,872 45,539- 136.6- 366,663 382,831 16,168- 4.4- 400,000 95.7 UTILITIES 43,370 47,039 3,669- 8.5- 438,937 409,632 29,305 6.7 520,450 78.7 REPAIRS & MAINTENANCE 20,583 6,932 13,651 66.3 226,413 383,190 156,777- 69.2- 247,000 155.1 HAULING & DISPOSAL 1,525 1,595 70- 4.6- 16,775 17,411 636- 3.8- 18,300 95.1 OUTSIDE SERVICES 4,220 5,017 797- 18.9- 52,645 52,052 593 1.1 58,850 88.4 MATERIALS & SUPPLIES 3,716 866 2,850 76.7 40,876 49,368 8,492- 20.8- 44,600 110.7 OTHER EXPENSES 3,309 2,162 1,147 34.7 36,399 30,153 6,246 17.2 39,739 75.9 PUMP STATIONS 234,101 276,231 42,130- 18.0- 2,543,203 2,779,289 236,086- 9.3- 2,817,533 98.6 FUND TOTALS 5,212,015 5,144,473 67,542 1.3 62,384,235 61,148,583 1,235,652 2.0 68,306,464 89.5 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------ - - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 73,127 59,333 13,794 18.9 804,397 905,612 101,215- 12.6- 877,552 103.2 0102 SALARIES & WAGES -NON MGMT 274,260 267,697 6,563 2.4 3,016,860 2,888,965 127,895 4.2 3,291,161 87.8 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 23,507 1,493 6.0 275,000 192,113 82,887 30.1 300,000 64.0 0105 OVERTIME 7,220 3,476 3,744 51.9 79,420 59,924 19,496 24.5 86,680 69.1 0110 SALARY VACANCY 9,833- 0 9,833 -100.0 108,163- 0 108,163 -100.0 118,000- .0 SALARIES & WAGES 369,774 354,013 15,761 4.3 4,067,514 4,046,614 20,900 .5 4,437,393 91.2 0201 WORKERS' COMPENSATION INS 1,752 1,734 18 1.0 19,272 19,619 347- 1.8- 21,068 93.1 0202 STATE UNEMPLOYMENT INSUR 0 7,392 7,392- .0 22,500 28,422 5,922- 26.3- 30,000 94.7 0203 FEDERAL MEDICARE TAX 4,976 4,680 296 5.9 54,736 55,496 760- 1.4- 59,784 92.8 0204 MEDICAL & HEALTH INSUR 415,805 367,979 47,826 11.5 4,573,855 4,268,695 305,160 6.7 4,989,737 85.5 0205 RETIREMENT CONTRIBUTION 205,638 183,826 21,812 10.6 2,262,018 2,032,466 229,552 10.1 2,467,722 82.4 0206 DEFERRED COMP. CONTRIB 19,917 21,061 1,144- 5.7- 219,087 214,573 4,514 2.1 239,084 89.7 0207 DENTAL INSURANCE 39,541 38,507 1,034 2.6 434,951 416,788 18,163 4.2 474,533 87.8 0208 LONG -TERM DISABILITY INS 928 867 61 6.6 10,208 9,225 983 9.6 11,173 82.6 0209 LIFE INSURANCE 5,953 5,673 280 4.7 65,483 63,182 2,301 3.5 71,491 88.4 0211 ACCRUED COMPENSATED ABS. 0 1,334- 1,334 .0 0 15,877- 15,877 .0 360,000 4.4- 0212 BENEFIT VACANCY 41,666- 0 41,666 -100.0 458,326- 0 458,326 -100.0 500,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,767,000 3,767,000 0 .0 3,767,000 100.0 EMPLOYEE BENEFITS 652,844 630,385 22,459 3.4 10,970,784 10,859,589 111,195 1.0 11,991,592 90.6 0250 CAPITALIZED ADM OVERHEAD 4,057- 2,621- 1,436- 35.4 44,627- 19,694- 24,933- 55.9 48,690- 40.4 / CAPITALIZED ADM OVERHEAD 4,057- 2,621- 1,436- 35.4 44,627- 19,694- 24,933- 55.9 48,690- 40.4 0301 DIRECTOR MEETING FEES 5,027 5,394 367- 7.3- 55,297 52,055 3,242 5.9 60,325 86.3 0302 BOARD TRAINING AND CONF 3,833 140 3,693 96.3 42,163 14,136 28,027 66.5 46,000 30.7 0303 BOARD HEALTH BENEFITS 4,636 2,586 2,050 44.2 50,996 40,617 10,379 20.4 55,635 73.0 DIRECTOR FEES & EXPENSES 13,496 8,120 5,376 39.8 148,456 106,808 41,648 28.1 161,960 65.9 0501 ELECTRICAL 6,250 7,556 1,306- 20.9- 68,750 72,147 3,397- 4.9- 75,000 96.2 0502 NATURAL GAS 916 874 42 4.6 10,076 10,110 34- .3- 11,000 91.9 0504 WATER 333 813 480 - 144.1- 3,663 4,557 894- 24.4- 4,000 113.9 0505 TELEPHONE 7,225 3,408 3,817 52.8 79,475 46,658 32,817 41.3 86,700 53.8 UTILITIES 14,724 12,651 2,073 14.1 161,964 133,472 28,492 17.6 176,700 75.5 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 4,576 3,567 1,009 22.0 5,000 71.3 0604 OUTSIDE REPAIRS & MAINT 5,898 1,105 4,793 81.3 64,755 11,292 53,463 82.6 70,800 15.9 0605 COMPUTER REPAIRS & MAINT 32,041 11,394 20,647 64.4 352,451 370,918 18,467- 5.2- 384,500 96.5 0606 REAL PROPERTY REPAIRS 3,333 1,834 1,499 45.0 36,663 24,190 12,473 34.0 40,000 60.5 REPAIRS & MAINTENANCE 41,688 14,333 27,355 65.6 458,445 409,967 48,478 10.6 500,300 81.9 0801 PROFESSIONAL SERVICES 14,232 2,844 11,388 80.0 156,552 196,021 39,469- 25.2- 170,800 114.8 0802 LEGAL SERVICES -BOARD 5,166 7,052 1,886- 36.5- 56,826 52,375 4,451 7.8 62,000 84.5 0803 LEGAL SERVICES -STAFF 16,832 30,734 13,902- 82.6- 184,352 205,162 20,810- 11.3- 202,000 101.6 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------------------- ------------- --- - -- PROFESSIONAL & LEGAL SERV 36,230 40,630 4,400- 12.1- 397,730 453,558 0901 OUTSIDE SAFETY SERVICES 4,583 0 4,583 100.0 50,413 18,866 0902 TECHNICAL SERVICES 84,197 85,295 1,098- 1.3- 926,167 701,467 0903 DATA PROCESSING SERVICES 0 0 0 .0 400 0 0904 OTHER PUBLIC AGENCY SERVS 250 0 250 100.0 174,500 166,819 0905 REPROGRAPHIC SERVICES 1,250 0 1,250 100.0 13,750 2,167 0906 RECRUITMENT 8,166 8,708 542- 6.6- 89,826 122,570 OUTSIDE SERVICES 98,446 94,003 4,443 4.5 1,255,056 1,011,889 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 1101 OFFICE EQUIPMENT /SUPPLIES 10,247 5,039 5,208 50.8 112,717 62,448 1103 OPERATING SUPPLIES 4,653 14,160 9,507- 204.3- 64,783 50,312 1106 SAFETY SUPPLIES 3,847 419 3,428 89.1 42,234 25,407 1108 INVENTORY OVER /SHORT 0 538- 538 .0 0 35,838 - MATERIALS & SUPPLIES 18,747 19,080 333- 1.8- 219,734 102,329 1201 RENTS & LEASES 2,548 2,108 440 17.3 30,528 18,373 1202 PUBLIC AGENCY FEES 208 0 208 100.0 2,288 154 1203 PUBLIC INFORMATION 35,583 18,047 17,536 49.3 355,830 276,842 1204 TUITION REIMBURSEMENT 915 0 915 100.0 10,065 2,000 1205 TECH TRAIN, CONF & MEETS 6,969 7,783 814- 11.7- 77,659 62,843 1206 CERTIFICATION & LICENSES 149 0 149 100.0 1,639 0 1207 CLAIMS 416 289 127 30.5 4,576 668 1208 SUBSCRIPTION /PUBLICATION 563 563 0 .0 7,193 4,383 1209 MILEAGE REIMBURSEMENTS 335 813 478- 142.7- 3,685 3,065 1210 PUBLIC NOTICES 62 0 62 100.0 682 842 1211 OUTSIDE ORGANIZATION FEES 2,433 500 1,933 79.4 26,763 32,647 1212 EMPLOYEE MEMBERSHIPS 557 150 407 73.1 8,127 6,390 1213 MISCELLANEOUS 1,335 1,440 105- 7.9- 14,585 14,240 1214 ELECTION EXPENSE 0 0 0 .0 350,000 272,772 1216 PROFESSIONAL EXP REIMB 2,967 0 2,967 100.0 35,637 0 OTHER EXPENSES 55,040 31,693 23,347 42.4 929,257 695,219 DEPARTMENT NET EXPENSES 1,296,932 1,202,287 94,645 7.3 19,414,313 18,649,751 55,828- 14.0- 31,547 62.6 224,700 24.3 400 100.0 7, 681 4.4 11,583 84.2 32,744- 36.5- 243,167 19.4 0 .0 0 .0 50,269 44.6 14,471 22.3 16,827 39.8 35,838 .0 117,405 53.4 12,155 39.8 2,134 93.3 78,988 22.2 8,065 80.1 14,816 19.1 1,639 100.0 3,908 85.4 2,810 39.1 620 16.8 160- 23.5- 5,884- 22.0- 1,737 21.4 345 2.4 77,228 22.1 35,637 100.0 234,038 25.2 434,800 104.3 55,000 34.3 1,010,400 69.4 400 .0 174,750 95.5 15,000 14.4 98,000 125.1 1,353,550 74.8 850,000 100.0 850,000 100.0 123,000 50.8 69,450 72.4 46,275 54.9 0 .0 238,725 92.9 / 35,600 51.6 `� 2,500 6.2 427,000 64.8 11,000 18.2 86,450 72.7 1,800 .0 5,000 13.4 7,785 56.3 4,050 75.7 750 112.3 29,200 111.8 8,715 73.3 15,950 89.3 350,000 77.9 41, 615 .0 1,027,415 67.7 764,562 3.9 21,123,745 88.3 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 24,791 21,348 3,443 13.9 272,701 129,501 143,200 52.5 297,497 43.5 0102 SALARIES & WAGES -NON MGMT 434,191 434,357 166- .0 4,776,101 4,857,324 81,223- 1.7- 5,210,333 93.2 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 30,837 30,837- .0 0 .0 0105 OVERTIME 4,915 1,855 3,060 62.3 54,065 64,829 10,764- 19.9- 59,000 109.9 0110 SALARY VACANCY 13,749- 0 13,749 -100.0 151,239- 0 151,239 -100.0 165,000- .0 SALARIES & WAGES 450,148 457,560 7,412- 1.6- 4,951,628 5,082,491 130,863- 2.6- 5,401,830 94.1 0201 WORKERS' COMPENSATION INS 5,841 5,889 48- .8- 64,251 65,907 1,656- 2.6- 70,133 94.0 0203 FEDERAL MEDICARE TAX 6,275 6,331 56- .9- 69,025 69,232 207- .3- 75,346 91.9 0204 MEDICAL & HEALTH INSUR 87,930 92,224 4,294- 4.9- 967,230 1,022,543 55,313- 5.7- 1,055,206 96.9 0205 RETIREMENT CONTRIBUTION 259,806 244,500 15,306 5.9 2,857,866 2,734,750 123,116 4.3 3,117,716 87.7 0206 DEFERRED COMP. CONTRIB 25,962 27,894 1,932- 7.4- 285,582 302,115 16,533- 5.8- 311,582 97.0 0207 DENTAL INSURANCE 8,916 9,442 526- 5.9- 98,076 104,055 5,979- 6.1- 107,024 97.2 0208 LONG -TERM DISABILITY INS 1,373 1,226 147 10.7 15,103 13,632 1,471 9.7 16,495 82.6 0209 LIFE INSURANCE 2,203 2,104 99 4.5 24,233 22,469 1,764 7.3 26,488 84.8 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,916- 0 15,916 -100.0 175,076- 0 175,076 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,390 389,610 7,220- 1.9- 4,206,290 4,334,703 128,413- 3.1- 4,588,990 94.5 0250 CAPITALIZED ADM OVERHEAD 290,847- 300,044- 9,197 3.2- 3,199,317- 2,963,859- 235,458- 7.4 3,490,194- 84.90 CAPITALIZED ADM OVERHEAD 290,847- 300,044- 9,197 3.2- 3,199,317- 2,963,859- 235,458- 7.4 .3,490,194- 84.9 /� 0501 ELECTRICAL 1,199 491 708 59.0 13,189 6,811 6,378 48.4 14,400 47.3 0502 NATURAL GAS 125 28 97 77.6 1,375 1,301 74 5.4 1,500 86.7 0504 WATER 166 335 169 - 101.8- 1,826 1,975 149- 8.2- 2,000 98.8 0505 TELEPHONE 4,299 5,119 820- 19.1- 47,289 46,131 1,158 2.4 51,600 89.4 UTILITIES 5,789 5,973 184- 3.2- 63,679 56,218 7,461 11.7 69,500 80.9 0604 OUTSIDE REPAIRS & MAINT. 4,336 1,120 3,216 74.2 47,696 26,132 21,564 45.2 52,050 50.2 0605 COMPUTER REPAIRS & MAINT 4,325 17 4,308 99.6 47,575 51,656 4,081- 8.6- 51,911 99.5 REPAIRS & MAINTENANCE 8,661 1,137 7,524 86.9 95,271 77,788 17,483 18.4 103,961 74.8 0704 JANITORIAL & REFUSE REMOV 1,749 1,898 149- 8.5- 19,239 18,476 763 4.0 21,000 88.0 0706 HAZARDOUS WASTE DISPOSAL 50,016 39,588 10,428 20.8 385,176 427,333 42,157- 10.9- 500,200 85.4 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 51,765 41,486 10,279 19.9 404,415 445,809 41,394- 10.2- 521,200 85.5 0803 LEGAL SERVICES -STAFF 8,006 8,092 86- 1 . 1 - 81,400 85,269 3,869- 4.8- 96,100 88.7 PROFESSIONAL & LEGAL SERV 8,006 8,092 86- 1.1- 81,400 85,269 3,869- 4.8- 96,100 88.7 0902 TECHNICAL SERVICES 26,165 2,857 23,308 89.1 277,815 376,508 98,693- 35.5- 314,000 119.9 0904 OTHER PUBLIC AGENCY SERVS 2,500 4,870 2,370- 94.8- 127,500 118,464 9,036 7.1 130,000 91.1 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 2,376 0 2,376 100.0 2,600 .0 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 28,881 7,727 21,154 73.2 407,691 494,972 87,281- 21.4- 446,600 110.8 1101 OFFICE EQUIPMENT /SUPPLIES 4,662 4,407 255 5.5 51,282 49,163 2,119 4.1 55,960 87.9 1103 OPERATING SUPPLIES 9,769 10,182 413- 4.2- 107,459 105,806 1,653 1.5 117,250 90.2 1106 SAFETY SUPPLIES 1,646 574 1,072 65.1 18,106 12,155 5,951 32.9 19,800 61.4 MATERIALS & SUPPLIES 16,077 15,163 914 5.7 176,847 167,124 9,723 5.5 193,010 86.6 1201 RENTS & LEASES 657 177 480 73.1 7,227 7,563 336- 4.6- 7,900 95.7 1202 PUBLIC AGENCY FEES 416 0 416 100.0 4,576 8,459 3,883- 84.9- 5,000 169.2 1203 PUBLIC INFORMATION 915 0 915 100.0 10,065 54 10,011 99.5 11,000 .5 1204 TUITION REIMBURSEMENT 1,065 760 305 28.6 15,715 3,136 12,579 80.0 18,800 16.7 1205 TECH TRAIN, CONF & MEETS 11,127 8,281 2,846 25.6 124,497 75,281 49,216 39.5 135,660 55.5 1206 CERTIFICATION & LICENSES 257 230 27 10.5 2,827 1,007 1,820 64.4 3,095 32.5 1208 SUBSCRIPTION /PUBLICATION 1,706 72 1,634 95.8 18,766 11,006 7,760 41.4 20,513 53.7 1209 MILEAGE REIMBURSEMENTS 121 184 63- 52.1- 1,331 1,593 262- 19.7- 1,490 106.9 1210 PUBLIC NOTICES 424 0 424 100.0 4,664 3,056 1,608 34.5 5,100 59.9 1211 OUTSIDE ORGANIZATION FEES 1,012 0 1,012 100.0 18,632 21,528 2,896- 15.5- 19,300 111.5 1212 EMPLOYEE MEMBERSHIPS 931 651 280 30.1 10,241 8,516 1,725 16.8 11,209 76.0 1213 MISCELLANEOUS 930 1,090 160- 17.2- 10,230 3,061 7,169 70.1 11,200 27.3 1216 PROFESSIONAL EXP REIMB 458 0 458 100.0 5,038 0 5,038 100.0 5,500 .0 OTHER EXPENSES 20,019 11,445 8,574 42.8 233,809 144,260 89,549 38.3 255,767 / 56.4 DEPARTMENT NET EXPENSES 680,889 638,149 42,740 6.3 7,421,713 7,924,775 503,062- 6.8- 8,186,764 96.8 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 16,363 33,782 17,419- 106.5- 179,993 250,645 70,652- 39.3- 196,361 127.6 0102 SALARIES & WAGES -NON MGMT 365,018 370,054 5,036- 1.4- 4,015,198 4,014,400 798 .0 4,380,275 91.6 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 8,152 8,152- .0 0 .0 0105 OVERTIME 18,959 16,638 2,321 12.2 208,549 270,567 62,018- 29.7- 227,576 118.9 0106 STANDBY PAID 5,500 1,152 4,348 79.1 60,500 55,103 5,397 8.9 66,000 83.5 0110 SALARY VACANCY 11,416- 0 11,416 -100.0 125,576- 0 125,576 -100.0 137,000- .0 SALARIES & WAGES 394,424 421,626 27,202- 6.9- 4,338,664 4,598,867 260,203- 6.0- 4,733,212 97.2 0201 WORKERS' COMPENSATION INS 11,626 12,164 538- 4.6- 127,886 134,172 6,286- 4.9- 139,577 96.1 0203 FEDERAL MEDICARE TAX 5,298 5,648 350- 6.6- 58,278 62,534 4,256- 7.3- 63,624 98.3 0204 MEDICAL & HEALTH INSUR 94,843 102,060 7,217- 7.6- 1,043,273 1,082,880 39,607- 3.8- 1,138,181 95.1 0205 RETIREMENT CONTRIBUTION 227,497 236,100 8,603- 3.8- 2,502,467 2,437,667 64,800 2.6 2,730,011 89.3 0206 DEFERRED COMP. CONTRIB 23,640 28,343 4,703- 19.9- 260,040 280,805 20,765- 8.0- 283,731 99.0 0207 DENTAL INSURANCE 8,604 10,319 1,715- 19.9- 94,644 106,910 12,266- 13.0- 103,298 103.5 0208 LONG -TERM DISABILITY INS 1,261 1,278 17- 1.3- 13,871 13,382 489 3.5 15,179 88.2 0209 LIFE INSURANCE 1,898 2,061 163- 8.6- 20,878 21,140 262- 1.3- 22,824 92.6 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 165,000- 0 165,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 359,667 397,973 38,306- 10.7- 3,956,337 4,139,490 183,153- 4.6- 4,316,425 95.9 0250 CAPITALIZED ADM OVERHEAD 9,013- 7,169- 1,844- 20.5 99,143- 46,269- 52,874- 53.3 108,164- 42.8 CAPITALIZED ADM OVERHEAD 9,013- 7,169- 1,844- 20.5 99,143- 46,269- 52,874- 53.3 108,164- t6 42.8 0501 ELECTRICAL 4,666 4,191 475 10.2 51,326 48,716 2,610 5.1 56,000 87.0 0502 NATURAL GAS 1,500 555 945 63.0 16,500 8,492 8,008 48.5 18,000 47.2 0504 WATER 666 1,869 1,203- 180.6- 7,326 12,843 5,517- 75.3- 8,000 160.5 0505 TELEPHONE 3,750 5,237 1,487- 39.7- 41,250 44,146 2,896- 7.0- 45,000 98.1 UTILITIES 10,582 11,852 1,270- 12.0- 116,402 114,197 2,205 1.9 127,000 89.9 0601 OUTSIDE VEH /EQUIP REPAIR 9,687 10,312 625- 6.5- 106,557 63,406 43,151 40.5 116,250 54.5 0602 VEHIC /EQUIP REPAIR MAINT 7,500 9,505 2,005- 26.7- 82,500 108,374 25,874- 31.4- 90,000 120.4 0603 GENERAL REPAIRS & MAINT 250 0 250 100.0 2,750 64 2,686 97.7 3,000 2.1 0604 OUTSIDE REPAIRS & MAINT 42,064 15,450 26,614 63.3 462,704 241,439 221,265 47.8 504,800 47.8 REPAIRS & MAINTENANCE 59,501 35,267 24,234 40.7 654,511 413,283 241,228 36.9 714,050 57.9 0704 JANITORIAL & REFUSE REMOV 5,024 6,005 981- 19.5- 55,264 72,581 17,317- 31.3- 60,300 120.4 0705 SPOILS REMOVAL 2,500 29,495 26,995- 79.8- 27,500 29,518 2,018- 7.3- 30,000 98.4 HAULING & DISPOSAL 7,524 35,500 27,976- 371.8- 82,764 102,099 19,335- 23.4- 90,300 113.1 0803 LEGAL SERVICES -STAFF 833 167 666 80.0 9,163 1,274 7,889 86.1 10,000 12.7 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 9,163 1,274 7,889 86.1 10,000 12.7 0901 OUTSIDE SAFETY SERVICES 333 0 333 100.0 3,663 8,569 4,906- 133.9- 4,000 214.2 0902 TECHNICAL SERVICES 7,678 1,455 6,223 81.0 84,458 34,292 50,166 59.4 92,170 37.2 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- --- -- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0905 REPROGRAPHIC SERVICES 8 0 8 100.0 88 0 88 100.0 100 .0 OUTSIDE SERVICES 8,019 1,455 6,564 81.9 88,209 42,861 45,348 51.4 96,270 44.5 1101 OFFICE EQUIPMENT /SUPPLIES 874 1,752 878- 100.5- 9,614 7,751 1,863 19.4 10,500 73.8 1102 GASOLINE, OIL & FUEL 21,454 23,554 2,100- 9.8- 235,994 252,701 16,707- 7.1- 257,450 98.2 1103 OPERATING SUPPLIES 33,713 87,545 53,832- 159.7- 370,843 388,046 17,203- 4.6- 404,600 95.9 1106 SAFETY SUPPLIES 3,434 1,986 1,448 42.2 37,423 24,432 12,991 34.7 41,220 59.3 MATERIALS & SUPPLIES 59,475 114,837 55,362- 93.1- 653,874 672,930 19,056- 2.9- 713,770 94.3 1201 RENTS & LEASES 9,801 8,974 827 8.4 107,811 87,446 20,365 18.9 117,650 74.3 1202 PUBLIC AGENCY FEES 2,600 1,133 1,467 56.4 30,500 22,562 7,938 26.0 32,250 70.0 1204 TUITION REIMBURSEMENT 166 537 371 - 223.5- 1,826 1,299 527 28.9 2,000 65.0 1205 TECH TRAIN, CONF & MEETS 3,447 7,100 3,653- 106.0- 37,917 36,345 1,572 4.1 41,370 87.9 1206 CERTIFICATION & LICENSES 406 1,207 801 - 197.3- 4,466 4,862 396- 8.9- 4,883 99.6 1207 CLAIMS 8 0 8 100.0 88 0 88 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 58 0 58 100.0 638 905 267- 41.8- 700 129.3 1209 MILEAGE REIMBURSEMENTS 75 170 95- 126.7- 825 1,501 676- 81.9- 900 166.8 1212 EMPLOYEE MEMBERSHIPS 601 0 601 100.0 6,611 6,370 241 3.6 7,229 88.1 1213 MISCELLANEOUS 208 143 65 31.3 2,288 2,173 115 5.0 2,500 86.9 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 2,750 1,787 963 35.0 3,000 59.6 OTHER EXPENSES 17,620 19,264 1,644- 9.3- 195,720 165,250 30,470 15.6 212,582 77.7 DEPARTMENT NET EXPENSES 908,632 1,030,772 122,140- 13.4- 9,996,501 10,203,982 207,481- 2.1- 10,905,445 93.6 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 27,756 12,448 15,308 55.2 305,316 183,283 122,033 40.0 333,083 55.0 0102 SALARIES & WAGES -NON MGMT 657,514 640,842 16,672 2.5 7,232,654 6,995,883 236,771 3.3 7,890,227 88.7 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 35,001 35,001- .0 0 .0 0105 OVERTIME 35,870 22,925 12,945 36.1 394,570 409,059 14,489- 3.7- 430,509 95.0 0106 STANDBY PAID 5,039 2,239 2,800 55.6 55,429 50,267 5,162 9.3 60,498 83.1 0110 SALARY VACANCY 20,583- 0 20,583 -100.0 226,413- 0 226,413 -100.0 247,000- .0 SALARIES & WAGES 705,596 678,454 27,142 3.8 7,761,556 7,673,493 88,063 1.1 8,467,317 90.6 0201 WORKERS COMPENSATION INS 19,396 18,605 791 4.1 213,356 210,017 3,339 1.6 232,800 90.2 0203 FEDERAL MEDICARE TAX 9,916 9,741 175 1.8 109,076 109,967 891- .8- 119,039 92.4 0204 .MEDICAL & HEALTH INSUR 148,193 143,023 5,170 3.5 1,630,123 1,519,233 110,890 6.8 1,778,374 85.4 0205 RETIREMENT CONTRIBUTION 399,636 361,651 37,985 9.5 4,395,996 3,954,773 441,223 10.0 4,795,708 82.5 0206 DEFERRED COMP. CONTRIB 41,062 41,165 103- .3- 451,682 428,147 23,535 5.2 492,817 86.9 0207 DENTAL INSURANCE 13,553 13,604 51- .4- 149,083 145,803 3,280 2.2 162,696 89.6 0208 LONG -TERM DISABILITY INS 2,092 1,909 183 8.7 23,012 20,915 2,097 9.1 25,171 83.1 0209 LIFE INSURANCE 3,308 2,908 400 12.1 36,388 35,135 1,253 3.4 39,773 88.3 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 25,500- 0 25,500 -100.0 280,500- 0 280,500 -100.0 306,000- .0 EMPLOYEE BENEFITS 611,656 592,606 19,050 3.1 6,728,216 6,423,990 304,226 4.5 7,340,378 87.5 0250 CAPITALIZED ADM OVERHEAD 8,613- 3,921- 4,692- 54.5 94,743- 118,174- 23,431 24.7- 103,389 -114.3 CAPITALIZED ADM OVERHEAD 8,613- 3,921- 4,692- 54.5 94,743- 118,174- 23,431 24.7- 103,389 - 114.3 ` 0402 LIME 17,166 16,917 249 1.5 188,826 275,676 86,850- 46.0- 206,000 133.8 0403 POLYMER 40,416 79,978 39,562- 97.9- 444,576 358,218 86,358 19.4 485,000 73.9 0404 BOILER CHEMICALS 4,833 13,970 9,137- 189.1- 53,163 43,561 9,602 18.1 58,000 75.1 0406 OTHER CHEMICALS 10,333 8,510 1,823 17.6 113,663 54,587 59,076 52.0 124,000 44.0 0407 HYPOCHLORITE 25,666 23,932 1,734 6.8 282,326 162,897 119,429 42.3 308,000 52.9 CHEMICALS 98,414 143,307 44,893- 45.6- 1,082,554 894,939 187,615 17.3 1,181,000 75.8 0501 ELECTRICAL 30,249 52,061 21,812- 72.1- 332,739 1,071,366 738,627- 222.0- 363,000 295.1 0502 NATURAL GAS 171,666 171,839 173- 1- 1,716,660 1,854,154 137,494- 8.0- 2,060,000 90.0 0503 LAND -FILL GAS 39,583 32,138 7,445 18.8 435,413 362,587 72,826 16.7 475,000 76.3 0504 WATER 5,000 9,110 4,110- 82.2- 55,000 49,362 5,638 10.3 60,000 82.3 0505 TELEPHONE 4,541 4,627 86- 1.9- 49,951 45,705 4,246 8.5 54,500 83.9 UTILITIES 251,039 269,775 18,736- 7.5- 2,589,763 3,383,174 793,411- 30.6- 3,012,500 112.3 0603 GENERAL REPAIRS & MAINT 74,996 56,588 18,408 24.5 824,956 827,550 2,594- .3- 900,000 92.0 0604 OUTSIDE REPAIRS & MAINT 94,869 70,819 24,050 25.4 1,043,559 567,228 476,331 45.6 1,138,500 49.8 0605 COMPUTER REPAIRS & MAINT 3,332 2,458 874 26.2 37,652 27,261 10,391 27.6 41,000 66.5 REPAIRS & MAINTENANCE 173,197 129,865 43,332 25.0 1,906,167 1,422,039 484,128 25.4 2,079,500 68.4 0701 ASH REMOVAL 13,333 16,863 3,530- 26.5- 146,663 124,239 22,424 15.3 160,000 77.6 0702 SLUDGE REMOVAL 833 0 833 100.0 9,163 0 9,163 100.0 10,000 .0 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- - YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0703 GRIT REMOVAL 6,666 13,213 6,547- 98.2- 73,326 82,253 8,927- 12.2- 80,000 102.8 0704 JANITORIAL & REFUSE REMOV 12,415 13,456 1,041- 8.4- 136,565 143,728 7,163- 5.2- 149,000 96.5 0706 HAZARDOUS WASTE DISPOSAL 916 0 916 100.0 10,076 1,249 8,827 87.6 11,000 11.4 HAULING & DISPOSAL 34,163 43,532 9,369- 27.4- 375,793 351,469 24,324 6.5 410,000 85.7 0803 LEGAL SERVICES -STAFF 4,166 167 3,999 96.0 45,826 2,639 43,187 94.2 50,000 5.3 PROFESSIONAL & LEGAL SERV 4,166 167 3,999 96.0 45,826 2,639 43,187 94.2 50,000 5.3 0901 OUTSIDE SAFETY SERVICES 1,416 4,831 3,415- 241.2- 15,576 12,980 2,596 16.7 17,000 76.4 0902 TECHNICAL SERVICES 105,887 24,167 81,720 77.2 1,164,757 215,389 949,368 81.5 1,270,700 17.0 0904 OTHER PUBLIC AGENCY SERVS 416 346 70 16.8 4,576 3,070 1,506 32.9 5,000 61.4 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 913 0 913 100.0 1,000 .0 OUTSIDE SERVICES 107,802 29,344 78,458 72.8 1,185,822 231,439 954,383 80.5 1,293,700 17.9 1101 OFFICE EQUIPMENT /SUPPLIES 1,750 1,724 26 1.5 19,250 22,716 3,466- 18.0- 21,000 108.2 1103 OPERATING SUPPLIES 46,911 48,611 1,700- 3.6- 516,021 484,854 31,167 6.0 563,000 86.1 1104 OPERATING FUEL 1,666 0 1,666 100.0 18,326 0 18,326 100.0 20,000 .0 1105 LABORATORY SUPPLIES 12,166 18,185 6,019- 49.5- 133,826 163,381 29,555- 22.1- 146,000 111.9 1106 SAFETY SUPPLIES 2,551 6,131 3,580- 140.3- 28,061 25,559 2,502 8.9 30,700 83.3 MATERIALS & SUPPLIES 65,044 74,651 9,607- 14.8- 715,484 696,510 18,974 2.7 780,700 89.2 !9 1201 RENTS & LEASES 4,121 2,479 1,642 39.8 45,331 28,404 16,927 37.3 49,500 57.4 1202 PUBLIC AGENCY FEES 16,266 11,688 4,578 28.1 351,426 349,879 1,547 .4 367,700 95.2 1204 TUITION REIMBURSEMENT 833 0 833 100.0 9,163 1,646 7,517 82.0 10,000 16.5 1205 TECH TRAIN, CONF & MEETS 4,848 7,224 2,376- 49.0- 53,828 31,767 22,061 41.0 58,700 54.1 1206 CERTIFICATION & LICENSES 725 340 385 53.1 7,975 5,543 2,432 30.5 8,703 63.7 1208 SUBSCRIPTION /PUBLICATION 393 0 393 100.0 4,323 479 3,844 88.9 4,750 10.1 1209 MILEAGE REIMBURSEMENTS 41 178 137- 334.1- 451 210 241 53.4 500 42.0 1211 OUTSIDE ORGANIZATION FEES 19,124 16,600 2,524 13.2 210,364 204,505 5,859 2.8 229,500 89.1 1212 EMPLOYEE MEMBERSHIPS 901 643 258 28.6 9,911 5,925 3,986 40.2 10,838 54.7 1213 MISCELLANEOUS 495 102 393 79.4 5,545 910 4,635 83.6 6,080 15.0 1216 PROFESSIONAL EXP REIMB 1,250 0 1,250 100.0 13,750 0 13,750 100.0 15,000 .0 OTHER EXPENSES 48,997 39,254 9,743 19.9 712,067 629,268 82,799 11.6 761,271 82.7 DEPARTMENT NET EXPENSES 2,091,461 1,997,034 94,427 4.5 23,008,505 21,590,786 1,417,719 6.2 25,272,977 85.4 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - -- -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 62,188 63,659 1,471- 2.4- 684,068 676,923 7,145 1.0 746,267 90.7 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,293 1,281 1,012 44.1 25,223 38,470 13,247- 52.5- 27,527 139.8 0106 STANDBY PAID 8,333 8,129 204 2.4 91,663 94,347 2,684- 2.9- 100,000 94.3 0110 SALARY VACANCY 1,833- 0 1,833 -100.0 20,163- 0 20,163 -100.0 22,000- .0 SALARIES & WAGES 70,981 73,069 2,088- 2.9- 780,791 809,740 28,949- 3.7- 851,794 95.1 0201 WORKERS' COMPENSATION INS 2,096 2,086 10 .5 23,056 23,502 446- 1.9- 25,156 93.4 0203 FEDERAL MEDICARE TAX 926 1,050 124- 13.4- 10,186 11,788 1,602- 15.7- 11,112 106.1 0204 MEDICAL & HEALTH INSUR 10,998 10,172 826 7.5 120,978 111,676 9,302 7.7 131,977 84.6 0205 RETIREMENT CONTRIBUTION 36,453 40,936 4,483- 12.3- 400,983 433,746 32,763- 8.2- 437,443 99.2 0206 DEFERRED COMP. CONTRIB 3,751 4,866 1,115- 29.7- 41,261 47,586 6,325- 15.3- 45,018 105.7 0207 DENTAL INSURANCE 1,068 1,082 14- 1.3- 11,748 11,480 268 2.3 12,820 89.5 0208 LONG -TERM DISABILITY INS 205 208 3- 1.5- 2,255 2,163 92 4.1 2,471 87.5 0209 LIFE INSURANCE 280 279 1 .4 3,080 2,971 109 3.5 3,366 88.3 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 24,750- 0 24,750 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,527 60,679 7,152- 13.4- 588,797 644,912 56,115- 9.5- 642,363 100.4 0250 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 5,093- 0 5,093 -100.0 5,563- .0 CAPITALIZED ADM OVERHEAD 463- 0 463 -100.0 5,093- 0 5,093 -100.0 5,563- .0 00 0406 OTHER CHEMICALS 33,333 78,872 45,539- 136.6- 366,663 382,831 16,168- 4.4- 400,000 95.7 CHEMICALS 33,333 78,872 45,539- 136.6- 366,663 382,831 16,168- 4.4- 400,000 95.7 0501 ELECTRICAL 38,133 43,388 5,255- 13.8- 381,330 361,480 19,850 5.2 457,600 79.0 0504 WATER 1,312 724 588 44.8 14,432 10,620 3,812 26.4 15,750 67.4 0505 TELEPHONE 3,925 2,927 998 25.4 43,175 37,532 5,643 13.1 47,100 79.7 UTILITIES 43,370 47,039 3,669- 8.5- 438,937 409,632 29,305 6.7 520,450 78.7 0603 GENERAL REPAIRS & MAINT 3,083 73,547- 76,630 485.6 33,913 57,104 23,191- 68.4- 37,000 154.3 0604 OUTSIDE REPAIRS & MAINT. 17,500 80,479 62,979- 359.9- 192,500 326,086 133,586- 69.4- 210,000 155.3 REPAIRS & MAINTENANCE 20,583 6,932 13,651 66.3 226,413 383,190 156,777- 69.2- 247,000 155.1 0704 JANITORIAL & REFUSE REMOV 1,525 1,595 70- 4.6- 16,775 17,411 636- 3.8- 18,300 95.1 HAULING & DISPOSAL 1,525 1,595 70- 4.6- 16,775 17,411 636- 3.8- 18,300 95.1 0901 OUTSIDE SAFETY SERVICES 0 1,972 1,972- .0 6,225 9,583 3,358- 53.9- 8,200 116.9 0902 TECHNICAL SERVICES 4,220 3,045 1,175 27.8 46,420 42,469 3,951 8.5 50,650 83.8 OUTSIDE SERVICES 4,220 5,017 797- 18.9- 52,645 52,052 593 1.1 58,850 88.4 1103 OPERATING SUPPLIES 1,800 866 934 51.9 19,800 28,311 8,511- 43.0- 21,600 131.1 PREPARED 6/06/13, 15:28:46 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - --- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 1104 OPERATING FUEL 1,500 0 1,500 100.0 16,500 18,425 1,925- 11.7- 18,000 102.4 1106 SAFETY SUPPLIES 416 0 416 100.0 4,576 2,632 1,944 42.5 5,000 52.6 MATERIALS & SUPPLIES 3,716 866 2,850 76.7 40,876 49,368 8,492- 20.8- 44,600 110.7 1201 RENTS & LEASES 208 27 181 87.0 2,288 969 1,319 57.6 2,500 38.8 1202 PUBLIC AGENCY FEES 1,632 0 1,632 100.0 17,952 17,826 126 .7 19,585 91.0 1204 TUITION REIMBURSEMENT 229 0 229 100.0 2,519 0 2,519 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 1,905 906- 90.7- 10,989 9,521 1,468 13.4 11,990 79.4 1206 CERTIFICATION & LICENSES 88 230 142- 161.4- 968 675 293 30.3 1,060 63.7 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 176 0 176 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 176 99 77 43.8 200 49.5 1212 EMPLOYEE MEMBERSHIPS 96 0 96 100.0 1,056 1,050 6 .6 1,154 91.0 1213 MISCELLANEOUS 25 0 25 100.0 275 13 262 95.3 300 4.3 OTHER EXPENSES 3,309 2,162 1,147 34.7 36,399 30,153 6,246 17.2 39,739 75.9 DEPARTMENT NET EXPENSES 234,101 276,231 42,130- 18.0- 2,543,203 2,779,289 236,086- 9.3- 2,817,533 98.6 (9 PREPARED 6/06/13, 15:29:35 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 142,037 126,911 15,126 10.6 1,562,407 1,469,041 93,366 6.0 1,704,493 86.2 0102 SALARIES & WAGES-NON MGMT 1,793,171 1,776,609 16,562 .9 19,724,881 19,433,495 291,386 1.5 21,518,263 90.3 0103 SALARIES & WAGES -COMP ABS 25,000 23,507 1,493 6.0 275,000 266,103 8,897 3.2 300,000 88.7 0105 OVERTIME 69,257 46,175 23,082 33.3 761,827 842,849 81,022- 10.6- 831,292 101.4 0106 STANDBY PAID 18,872 11,520 7,352 39.0 207,592 199,717 7,875 3.8 226,498 88.2 0110 SALARY VACANCY 57,414- 0 57,414 -100.0 631,554- 0 631,554 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 249,977 235,323 14,654 5.9 2,749,747 2,409,720 340,027 12.4 2,999,812 80.3 0151 OVERTIME 11,399 9,800 1,599 14.0 125,389 49,654 75,735 60.4 136,846 36.3 0152 SALARY VACANCY 6,916- 0 6,916 -100.0 76,076- 0 76,076 -100.0 83,000- .0 SALARIES & WAGES 2,245,383 2,229,845 15,538 .7 24,699,213 24,670,579 28,634 .1 26,945,204 91.6 0201 WORKERS' COMPENSATION INS 42,616 42,034 582 1.4 468,776 468,616 160 .0 511,698 91.6 0202 STATE UNEMPLOYMENT INSUR 0 7,392 7,392- .0 22,500 28,422 5,922- 26.3- 30,000 94.7 0203 FEDERAL MEDICARE TAX 30,780 30,886 106- .3- 338,580 343,477 4,897- 1.4- 369,666 92.9 0204 MEDICAL & HEALTH INSUR 800,833 750,060 50,773 6.3 8,809,163 8,398,524 41.0,639 4.7 9,610,325 87.4 0205 RETIREMENT CONTRIBUTION 1,272,705 1,186,305 86,400 6.8 13,999,755 12,842,883 1,156,872 8.3 15,272,771 84.1 0206 DEFERRED COMP. CONTRIB 128,537 137,336 8,799- 6.8- 1,413,907 1,407,523 6,384 .5 1,542,799 91.2 0207 DENTAL INSURANCE 76,033 76,798 765- 1.0- 836,363 826,551 9,812 1.2 912,678 90.6 0208 LONG -TERM DISABILITY INS 6,588 6,217 371 5.6 72,468 67,021 5,447 7.5 79,321 84.5 0209 LIFE INSURANCE 14,813 14,004 809 5.5 162,943 155,538 7,405 4.5 178,093 87.3 0211 ACCRUED COMPENSATED ABS 0 1,334- 1,334 .0 0 15,877- 15,877 .0 360,000 4.4- 0212 BENEFIT VACANCY 100,332- 0 100,332 -100.0 1,103,652- 0 1,103,652 -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 2,249,698 22,875 1.0 28,787,803 28,289,678 498,125 1.7 31,430,351 90.0 TOTAL SALARY AND BENEFITS 4,517,956 4,479,543 38,413 .9 53,487,016 52,960,257 526,759 1.0 58,375,555 90.7 PREPARED 6/06/13, 15:28:30 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- ------ --- ----- ----------- - -- - -- CURRENT ASSETS CASH 632,476.91 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 54,700,000.00 ACCOUNTS RECEIVABLE 1,202,936.85 ALLOWANCE FOR UNCOLL A/R 985,916.00 - ACCRUED INTEREST A/R 17,358.31 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 434,395.84 AVAD - ALHAMBRA VLY AR 1,662,600 57 DUE FROM R/E 68,085,004.36 DUE FROM S/I 43,026.09 DUE FROM DEBT FUND 11,583,799.10 TOTAL CURRENT ASSETS 137,375,682.03 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 22,268,810.28 TOTAL NET PROPERTY, PLANT & EQUIPMENT 22,268,810.28 TOTAL ASSETS 159,644,492.31 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 115,634,764.83 - DUE TO S/I 29,527.26 - DUE TO DEBT FUND 277,862.67 - ACCOUNTS PAYABLE 985,286.09 - SALES TAX PAYABLE 8,384.36- (29 PREPARED 6/06/13, 15:28:30 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION --------------------------------------------------------------------------------------------------------- --- ------------ ---- -- -- - --- REFUNDABLE CONST BONDS 131,194.49 - UNEARNED INTEREST 1,435.37 - PROJECT RETENTION PAYABLE 190,123.18 - TOTAL LIABILITIES 117,258,578.25- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,237,409.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 15,148,504.87 - TOTAL FUND EQUITY 42,385,914.06 - - ---- --- - -- - -- TOTAL LIABILITIES AND FUND EQUITY 159,644,492.31 - -------------- -------------- a PREPARED 6/06/13, 15:28:32 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 786 786 .0 4,341,400 4,279,690 61,710- 1.4- 4,430,000 96.6 SEWER SERVICE CHARGES 0 786 786 .0 4,341,400 4,279,690 61,710- 1.4- 4,430,000 96.6 1500 MAIN LINES INSPECTION 16,666 33,081 16,415 98.5 183,326 125,834 57,492- 31.4- 200,000 62.9 1600 PLAN REVIEW 7,083 2,350 4,733- 66.8- 77,913 41,465 36,448- 46.8- 85,000 48.8 1900 OVERTIME INSPECTION 2,333 0 2,333- 100.0- 25,663 5,331 20,332- 79.2- 28,000 19.0 2100 TV REINSPECTION 83 0 83- 100.0- 913 0 913 - 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 368,083 160,058 208,025- 56.5- 4,048,913 3,827,692 221,221- 5.5- 4,417,000 86.7 4100 REBATES TO DISTRICT 83 0 83- 100.0- 913 1,137 224 24.5 1,000 113.7 4200 PUMP ZONE FEES 53,083 3,250 49,833- 93.9- 583,913 450,422 133,491- 22.9- 637,000 70.7 4400 CAPACITY USE CHARGE 15,833 0 15,833- 100.0- 174,163 111,450 62,713- 36.0- 190,000 58.7 4501 INTEREST INCOME 29,166 47,082 17,916 61.4 320,826 255,026 65,800- 20.5- 350,000 72.9 4600 TAX REVENUE 0 228,250- 228,250- .0 6,300,000 5,966,274 333,726- 5.3- 7,534,000 79.2 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- 18,326 0 18,326- 100.0- 20,000 .0 6125 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 46,169 46,169 .0 0 84,185 84,185 .0 0 .0 OTHER REVENUES 494,079 63,740 430,339- 87.1- 11,755,201 10,868,816 886,385- 7.5- 17,357,000 62.6 15,148,506 948,095- 5.9- 21,787,000 69.5 �� FUND TOTALS 494,079 64,526 429,553- 86.9- 16,096,601 PREPARED 6/06/13, 15:31:47 CAPITAL II4PRWEMENT BUDGET PROGRAM /GM185I4 92% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 TYPE TP Treahnent Plant TOTAL TOTAL PROJECT PCT PROT ALLOCATED PROTECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY PAGE 1 ACCSlMING PERIOD 11/2013 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YID MNTH BUDGET 7283 FIRE PROP SYS IMPRVMT 318,000 55,000 104,422 33 5,000 76,442 529 18,051 213,578 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 1,662,000 897,378 54 230,000 858,768 373 135,083 768,622 SUB -TOTAL : 2,109,000 2,611,000 1,119,621 53 305,000 939,801 308 153,134 989,379 CNE -TIME RENOVATICN 7241 WET WEATHER BYPASS IMPS 3,320,000 3,213,000 3,276,653 99 10,000 8,182 82 1,520 43,347 7272 ELECTRIC BLOWER RENO/ 474,000 2,004,000 422,329 89 100,000 0 0 0 51,671 7285 PRIMARY TREATMENT RENO/ 1,860,000 10,051,000 1,262,516 68 1,000,000 930,281 93 113,074 597,484 7289 POB SEISMIC UPGRADE 190,000 1,259,000 132,587 70 1,000 12,471 247 4,986 57,413 7290 =ALL IN�/EMENTS -PH 6 3,535,000 2,000,000 3,487,965 99 815,000 2,710,220 333 3,453 47,035 7291 POMP /BLOWER SEISMIC UPGRD 405,000 4,455,000 281,931 70 2,805,000 23,482 1 6,115 123,069 7292 SWITCHGEAR REEURBISEMT -P2 300,000 2,444,800 106,419 36 90,000 4,945 6 596 193,581 7294 SEC PROCESS IMPS 50,000 1,402,000 47,403 95 5,000 14,107 282 0 2,597 7295 AIX BOILER BURNER UPGRADE 215,000 185,000 135,478 63 5,000 85,004 700 1,856 79,522 7296 SEISMIC UPGRADES FOR SCB 150,000 179,000 129,136 86 1,000 1,503 150 0 20,864 7297 WET/DRY SCRUBBER REPICSU' 25,000 6,508,000 854 3 1,000 0 0 0 24,146 7302 PE PUMP PEEURB, PH 2 25,000 900,000 16,843 67 100,000 6,575 7 0 8,157 7304 INSTR & CNTRL-PIC: UPGRADE 60,000 800,000 38,720 65 80,000 38,720 48 18,023 21,280 SUB -TOTAL : 10,609,000 35,400,800 9,338,834 88 5,013,000 3,835,490 77 149,623 1,270,166 b 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 0 4,310 7268 TP FACILITIES RENOV 250,000 180,000 220,016 88 12,000 28,711 239 0 29,984 7269 TP ASSET MANAGEMWT 1,184,000 1,184,000 658,507 56 45,000 33,962 76 923 525,493 7298 PIPING RENOJATICN, PH7 1,067,000 725,000 567,281 53 700,000 504,991 72 54,002 499,719 SUB -TOTAL : 4,051,000 3,935,000 2,932,164 72 862,000 790,978 92 54,925 1,118,836 OTHER PROTECTS 7256 ALTERNATIVE ENERGY STUDY 700,000 557,000 706,242 101 10,000 63,180 632 0 6,242- 7287 TP MASTER PLAN UPDATE 467,000 554,000 368,979 79 95,000 117,242 123 406 98,021 SUB -TOTAL : 1,167,000 1,111,000 1,075,221 92 105,000 180,422 172 406 91,779 SUBSTANTIALLY COMPLETE 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 -TOTAL : 4,482,000 3,880,000 4,022,023 90 305,000 602,173 197 0 459,977 PREPARED 6/06/13, 15:31:47 CAPITAL D1FROVEM NT BUDGET PAGE 2 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED AC OURrING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 -------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOM PROJECT PCT EXPENDED PCT EXPENDED REKNINING PROJ ALLOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE FM THIS FY YEAR YTD MNTH 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 KM1ORIZATICNS 3,512,750 0 PROGRAM CONTINGENCY 415,000 0 Treatment Plant 28,613,000 49,123,800 20,755,122 73 6,590,000 6,642,667 101 358,088 7,857,878 L1iJ/ PREPARM 6/06/13, 15:31:47 CAPITAL IMPROVEMENT BUDGET PROGRAM /an8%4 92% OF FISCAL YEAR ELAPSED CENTRAL CNTRA. COSTA SANrIARY DISTRICT PERIOD ENDING: 5/31/2013 -------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT PROD ALLOCATED PROJECT EXPENDED EXP CIS EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY 5948 SEWER TV INSPECTION, PH2 5955 SUSPENDED PIPE SUPPORT 5973 NO ORINIDA SEWER PEN PH 4 5976 DIABLO RENOVATIONS PH2 5982 PIPE BURST BLANKET 5991 P.H. SEWER RENOV PH 2 5993 FORCEMUN ASSESSMENT 5999 CIPP BLANKET CC}TRAST 8401 WC SEWER RENOV PH9 8404 IAFAYETTE SEWER RENOV PH8 8405 2013 CIPP PROJECT 8410 CATHODIC PROT SYS REPL 8411 NO.ORIDIDA SEWER REN. PH 5 8413 WCK SEWER REN., PH 10 8415 MARTINEZ PH 4 SEWER REN. SUB -TOTAL : REGL /CCMPAUUU /PING /SAFE 5962 MANHOLE RU-VT LVL MFTiT'OR 5965 COLLECTION SYSTM PLkVING SUB -TOTAL EXPANSION 5773 SMITH ROAD CAD 5937 AIM4BRA VALLEY ASSNII' DST 5967 A -LINE FASMM ACQUIS P2 6513 ST. MARY'S ROAD CAD 8412 PH GRAYSON CREEK TRUNK SW 8416 2012 -13 DEVELPMdT SFWERAG 8418 COL.SYS. NODELIIJG UPGRADE SUB - TOTAL : PMPING STATIONS 5941 PS EQUIP & PIPING REPL 5995 SR AND MTZ BYPASS PUMPS 6003 SR PMPING STATION UPGZAD 8403 BUCHANAN AIR PUMP ST REPL 8406 PIMP STATION SAFETY IMPS 8407 MARTINEZ BYPASS PUMP 8409 PS SCADA O&M MANUAL 8414 NOR PMPG ST.CHOPPER PUMP 1,200,000 9,000,000 190,000 129,500 2,589,000 2,830,000 700,000 2,365,000 828,000 520,000 400,000 2,383,300 127,000 74,000 92,200 236,000 3,088,000 3,078,000 2,304,500 1,991,000 1,010,000 2,160,000 200,000 1,200,000 450,000 2,064,000 229,000 2,029,000 150,000 2,010,000 13,557,700 32,069,800 250,000 510,000 1,250,000 1,253,000 1,500,000 1,763,000 121,000 0 200,000 130,000 1,447,000 1,573,000 375,000 0 500,000 3,100,000 711,000 681,000 100,000 100,000 3,454,000 5,584,000 565,000 820,000 55,000 300,000 402,000 580,000 50,000 850,000 60,000 600,000 200,000 280,000 20,000 50,000 100,000 400,000 PAGE 3 ACCOUNTING PERIOD 11/2013 EXPENDED PCT EXPENSED REMAINING THIS EXP THIS ALLOCATED YEAR YTD 1cm BUDGET 1,096,981 91 1,000,000 296,463 30 30,661 103,019 174,255 92 100,000 105,114 105 28,453 15,745 2,579,690 100 1,806,000 1,582,614 88 618 9,310 674,867 96 300,000 599,196 200 61,965 25,133 361,815 44 100,000 38,139 38 34,713 466,185 133,017 33 200,000 0 0 0 266,983 73,146 58 14,000 11,714 84 5,583 53,854 39,401 43 10,000 36,165 362 6,271 52,799 2,755,182 89 1,800,000 2,185,833 121 17,047 332,818 754,137 33 1,800,000 446,156 25 48,406 1,550,363 341,956 34 2,000,000 202,557 10 22,723 668,044 6,864 3 200,000 6,864 3 0 193,136 410,958 91 264,000 403,422 153 30,065 39,042 252,070 110 229,000 252,070 110 31,436 23,070- 22,580 15 10,000 22,580 226 379 127,420 9,676,919 71 9,833,000 6,188,887 63 318,320 3,880,781 130,933 52 100,000 55,208 55 0 119,067 rt 1,208,439 97 170,000 120,494 71 16,937 41,561 VX 1,339,372 89 270,000 175,702 65 16,937 160,628 53,914 45 0 53,914 0 334 67,086 128,707 64 3,000 3,186 106 740 71,293 1,356,786 94 9,000 18,935 210 0 90,214 367,285 98 0 367,285 0 0 7,715 359,639 72 500,000 351,748 70 93,795 140,361 723,456 102 681,000 723,456 106 84,096 12,456- 1,059 1 100,000 1,059 1 744 98,941 2,990,846 87 1,293,000 1,519,583 118 179,709 463,154 547,824 97 75,000 77,029 103 0 17,176 44,272 81 200,000 0 0 0 10,728 249,756 62 250,000 197,172 79 2,664 152,244 83 0 400,000 83 0 0 49,917 0 0 60,000 0 0 0 60,000 90,728 45 5,000 88,271 765 191 109,272 12,480 62 25,000 12,480 50 0 7,520 18,608 19 50,000 18,608 37 2,095 81,392 PREPARED 6/06/13, 15:31:47 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /(NIl85L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERK 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2013 -------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS AISC(ATED NO PROJECT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MiQPH BUDGET SUB -TOTAL : 1,452,000 3,880,000 963,751 66 1,065,000 393,643 37 4,950 488,249 OTHER PROJECTS 8417 SURVEY M UI NT INSTALL 50,000 0 21,097 42 0 21,097 0 0 28,903 SUB -TOTAL : 50,000 0 21,097 42 0 21,097 0 0 28,903 SUBSTANTIALLY COMPLETE 5987 CS CATHODIC PROT SYS REPL 400,000 296,000 334,593 84 1,000 102,832 283 3,763 65,407 6476 SUNNYBROOK ROAD CAD 158,900 0 139,206 88 0 0 0 0 19,694 SUB -TOTAL : 558,900 296,000 473,799 85 1,000 102,832 283 3,763 85,101 COELETED PROJECTS 5989 S ORINDA SEWER PEN PH5 2,904,199 2,167,800 2,904,206 100 0 10,635 0 0 7- 5992 W CREEK SEWER REN, PH 8 2,104,896 2,030,000 2,104,898 100 0 1,003 0 0 2- SUB -TOTAL : 5,009,095 4,197,800 5,009,104 100 0 11,638 0 0 9- UNALIOCATED AUTHORIZATICNS 1,051,555 0 PROGRAM CO rINGENCY 350,550 0 Collection System 26,983,800 47,790,600 20,474,888 76 12,462,000 8,413,382 68 523,679 6,508,912 ON PREPARED 6/06/13, 15:31:47 CAPITAL II-1PROVE[ENT BUDGET PAGE 5 PROGRAM /G-I1851,4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2013 CENTRAL OCtlTRA COSTA SAAD:TARY DISTRICT PERIOD ENDING: 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ TYPE GI General Inproverents TOTAL TOTAL PROTECT POT EXPENDED PCT EXPENDED RFTQfINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MORPH BUDGET VEHICLES, EQUIP & FURN 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 791,202 83 956,654 791,202 83 113,408 165,452 SUB -TOTAL : 956,654 956,654 791,202 83 956,654 791,202 83 113,408 165,452 NIIUZYCE ME INFO SYSTEMS 8195 INFO TFjaN0LOGY DEVELAPMP 6,646,000 5,671,000 5,759,076 87 1,095,000 725,271 66 410,191 886,924 8227 GDI TREATMENT PLANT 500,000 923,100 222,444 45 200,000 1,496 1 0 277,556 8232 GDI /SMrS REPLACEMENT 750,000 950,000 227,908 30 345,000 140,214 41 11,354 522,092 SUB -TOTAL 7,896,000 7,544,100 6,209,428 79 1,640,000 866,981 53 421,545 1,686,572 PROJECTS 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 1,118,000 725,062 96 90,000 83,423 93 2,762 27,938 8219 HOB IMPROVTENTS 795,000 1,144,000 781,916 98 11,000 153,040 391 719 13,084 8221 POD U44U TMM PROGRAM 497,000 319,000 150,903 30 75,000 21,659 29 0 346,097 8223 DISTRICT PROP SAFETY IMP 219,000 124,000 190,132 87 80,000 176,752 221 14,790 28,868 8224 DIST RENTAL PROPERTY IMP 540,500 98,000 567,567 105 30,000 527,127 757 35,906 27,067- 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIIC ItPRWE -DENTS BOB 5,716,000 6,013,000 2,429,591 43 3,800,000 1,644,191 43 126,204 3,286,409 8228 DISTRICT EASEMENT ACQUIS 790,000 432,500 719,711 91 100,000 311,970 312 17,902 70,289 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 72,746 35 70,000 11,138 16 615 137,254 8231 SEISMIC IMPS - RENTAL PROP 371,000 640,000 375,821 101 250,000 309,472 124 0 4,821- 8233 CSOD FACILITY IMPROVEMENT 100,000 384,000 92,591 93 30,000 92,591 309 3,756 7,409 8234 HOB R- EROVEMENTS 234,000 685,000 106,137 45 60,000 106,137 177 13,303 127,863 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 6,979,867 65 4,713,000 3,864,628 82 215,957 3,798,633 COMPLETED PROJECTS 8512 2011 -12 EQUIP & VEIIICLFS 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 AITHORIZATIONS 764,902 0 PROGRAM CONTINGENCY 426,000 0 General Inprovenents 21,056,930 20,936,128 14,215,371 68 7,309,654 5,549,026 76 750,910 6,841,559 ED PREPARED 6/06/13, 15:31:47 PROGRAM /CM185L4 CENTRAL OCNTRA COSTA SANITARY DISTRICT ------------------------------------------------------ TYPE RW Recycled Water TOTAL TOTAL NO PROJECT TITLE BUDGET COST EST URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 7261 RW CATHODIC PROTECTION 7279 OONOORD NAVAL WEAPONS PEW 7299 CONCORD LANDSCAPE PROJECT 7300 REFINERY RECYCLED WATER 7303 RW LINE M4COA%LTBY 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 92% OF FISCAL YEAR ELAPSED PERIOD ENDING: 5/31/2013 PROJECT PCT EXPENDED PCT EXPENDED EXP CIB EST THIS EXP TO DATE PTO THIS FY YEAR YTD 1,418,805 97 105,000 10,084 50 5,000 256,103 92 5,000 1,413,791 36 3,300,000 45,429 30 100,000 179,731 110 100,000 333,743 318 0 0 5,829 117 1,128,608 34 39,356 39 156,264 156 SUB -TOTAL : 5,987,500 6,379,000 3,323,943 56 3,615,000 1,663,800 46 i438I��V -711 _•:x•71 �ti �T PROGRAM CONTINGENCY Recycled Water GRAND TOTAL 198,500 208,500 6,394,500 6,379,000 3,323,943 52 3,615,000 1,663,800 46 PAGE 6 ACCOUNTING PERIOD 11/2013 7r �•7� 11711 7 I. 1 1 Guy; 41,815 40,695 0 9,916 3,139 23,897 675,558 2,501,209 5,135 104,571 0 16,731- 725,647 2,663,557 0 0 725,647 3,070,557 83,048,230 124,229,528 58,769,324 0 29,976,654 22,268,875 0 2,358,324 24,278,906 3/ CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MAY, 2013 (4) 54,692,910 60,700,000 (6,000.000) 54,700,000 54,751.876 100.00% 11,792.62 73,817.88 85,610.50 (3) (5) (6) 32,520.50 32,520.50 11, 792.62 106.3 38.38 118.131.00 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund The estimated yield as of May, 2013 was 0.240 %. (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 0.2318 %. (5) The market value of the portfolio on May 31, 2013 was $54,751,876. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- 1 (1) 40,200,000 46,200,000 0 40,200,000 40,259,014 73.49% 9,206.79 69,407.03 78,613.82 (6,000,000) 893 UBS Comm Pa 12121/12 06/21/13 21 0.285 3,994,237 4,000,000 4,000,000 3,994,416 7.31% 981.67 4,148.34 5,130.01 894 BNP Paribas YCD 04126/13 07/26113 56 0.240 3,500,000 3,500,000 3,500,000 3,500,272 6.40% 700.00 116.67 816.67 895 Union Bank of Ca. NCD 04/26/13 07/26/13 56 0.150 3,500,000 3,500,000 3,500,000 3,499,782 6.40% 452.08 72.92 525.00 896 Bank of Nova Scotia Comm Pa 04126/13 07/26/13 56 0.150 3,498,673 3,500,000 3,500,000 3,498,392 6.40% 452.08 72.92 525.00 (4) 54,692,910 60,700,000 (6,000.000) 54,700,000 54,751.876 100.00% 11,792.62 73,817.88 85,610.50 (3) (5) (6) 32,520.50 32,520.50 11, 792.62 106.3 38.38 118.131.00 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund The estimated yield as of May, 2013 was 0.240 %. (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 0.2318 %. (5) The market value of the portfolio on May 31, 2013 was $54,751,876. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 6/06/13, 15:28:30 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 120,458.68 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 1,586.63 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 ----- --- - - - - -- 5,597,868.74 -------- - -- - -- -------------- LIABILITIES DUE TO R/E 792,994.75 - DUE TO S/C 43,026.09 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 40,980.71 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,877,001.55 - 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 1,354,590.01 REVENUE SUMMARY 1,248,123.78- TOTAL FUND EQUITY 3,720,867.19 - -------- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 5,597,868.74- PREPARED 06/06/13, 15:34:32 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION REC7`E= 7401 OCNTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FRQ4 0&M 7501 INSURANCE RECOVERY - HM * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE REVENUE REPORT PERIOD FMING: 5/31/2013 - - - - -- MONTH -TO -DATE BUDGET Actual 333 163 0 0 0 0 333 163 800 391 0 0 0 0 800 391 408 192 0 6,502 0 0 2,625 0 3,033 6,694 4,166 7,247 Variance % 170- 51.05- 0 .00 0 .00 170- 51.05- 409- 51.13- 0 .00 0 .00 409- 51.13- 216- 52.94- 6,502 .00 0 .00 2,625- 100.00- 3,661 120.71 3,081 73.96 - - - - -- YEAR -TO -DATE Budget Actual 3,663 2,316 0 0 0 0 3,663 2,316 8,800 5,558 0 0 0 0 8,800 5,558 4,488 2,728 0 387,523 850,000 850,000 28,875 0 883,363 1,240,250 895,826 1,248,124 PAGE 1 ACCOUNTING PERIOD 11/2013 Variance % 1,347- 36.77- 0 .00 0 .00 1,347- 36.77- 3,242- 36.84- 0 .00 0 .00 3,242- 36.84- 1,760- 39.22- 387,523 .00 0 .00 28,875- 100.00- 356,887 40.40 352,298 39.33 ANNUAL BUDGET 4,000 0 0 4,000 9,600 0 0 9,600 4,900 0 850,000 31,500 886,400 900,000 57.90 .00 .00 57.90 57.90 .00 .00 57.90 55.67 .00 100.00 .00 139.92 138.68 3Y PREPARED 06/06/13, 15:33:53 CENTRAL CONTRA COM SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 11/2013 PERIOD ENDING.: 5/31/2013 ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 ISGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LASSES 1421 LOCAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING, SVS 1426 CLAIMS ADJUSTMENT * SUB -FUND C - - -- MONTH -TO -DATE BUDGET Actual 20,833 385 1,250 13,325 3,333 0 25,416 13,710 0 0 19,583 27,421 5,000 0 24,583 27,421 0 0 0 154 416 0 0 0 0 0 416 0 125 0 957 154 50,956 41,285 Variance % 20,448 98.15 12,075- 966.00- 3,333 100.00 11,706 46.06 0 .00 7,838- 40.02- 5,000 100.00 2,838- 11.54- 0 .00 154- .00 416 100.00 0 .00 0 .00 416 100.00 125 100.00 803 83.91 9,671 18.98 - - - -- YEAR -TO -DATE Budget Actual 229,163 56,730 13,750 24,367 36,663 24,856 279,576 105,953 0 0 215,413 178,824 55,000 0 270,413 178,824 0 381,021 5,000 9,374 4,576 0 375,500 302,573 100,000 121,846 4,576 5,000 1,375 250,000 491,027 1,069,813 1,041,016 1,354,590 Variance % 172,433 75.24 10,617- 77.21- 11,807 32.20 173,623 62.10 0 .00 36,589 16.99 55,000 100.00 91,589 33.87 381,021- .00 4,374- 87.48- 4,576 100.00 72,927 19.42 21,846- 21.85- 424- 9.27- 248,625- 8,081.82- 578,786- 117.87- 313,574- 30.12- ANNUAL BUDGET % 250,000 22.69 15,000 162.45 40,000 62.14 305,000 34.74 0 .00 235,000 76.10 60,000 .00 295,000 60.62 0 .00 10,000 93.74 5,000 .00 375,500 80.58 100,000 121.85 5,000 100.00 1,500 6,666.67 497,000 215.25 1,097,000 123.48 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MAY, 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 3,805,578 100.00% 774.58 10,098.12 10,872.70 (3) 3,800,000 3,800,000 0 3,800,000 3,805,578 100.00% 774.58 10,098.12 10,872.70 (2) (125.63) (125.63) 774.58 9,972.49 10,747.07 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of May, 2013 was 0.240 %. (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 0.240 %. (4) The market value of the portfolio on May, 2013 was $3,805,578. 3s COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 6/06/13, 15:28:30 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 11/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 334,991.97 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 5,297.49 DUE FROM R/E 54,365,590.62 DUE FROM S/C 277,862.67 DUE FROM S/I .00 TOTAL ASSETS -------- - -- - -- 60,396,242.75 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 187,119.25 - DUE TO S/C 11,583,799.10 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 866,827.15 - BONDS PAYABLE 43,595,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 56,232,745.50 - 3� FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,183,718.75 REVENUE SUMMARY 5,347,216.00 - TOTAL FUND EQUITY 4,163,497.25 - TOTAL LIABILITIES AND FUND EQUITY 60,396,242.75 - -------------- -------------- PREPARED 06/06/13, 15:36:11 PROGRAM DEETTREV ACCOUNT DESCRIPTICN 2300 SEWER SVC CHRG- COUNTY 4550 1998 BOO INTEREST INCISE 4551 2002 EKND INTEREST INCaE 4552 RECYC H2O LOM INT IIAZME 4553 2009 BOND INTEREST INOME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FIM REVENUE REPORT PERIOD ENDING: 5/31/2013 PACE 1 AC00 WING PERIOD 11/2013 --- - -- MNTH- TC -AATE ---- - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET 8 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 37 PREPARED 06/06/13, 15:35:20 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC B20 INTEREST EXP 1253 2009 B3Z DEBT EXPENSE * DEBI SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 5/31/2013 PAGE 1 ACCOUNTING PERIOD 11/2013 - - - - -- AWM- TOrDATE -- - - -- -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 26,708 26,708 0 .00 26,708 100.00 0 0 0 .00 1,176,456 1,157,011 19,445 1.65 1,775,376 65.17 0 0 0 .00 1,203,164 1,183,719 19,445 1.62 1,802,084 65.69 - - - - -- 0 ----- - - - - -- --- 0 --- - --- -- --- 0 - -. --- 00 --- --- - - - - -- 1,203,164 -- - ----- ----------- 1,183,719 - 19,445 1.62 1,802,084 65.69