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04.c. Receive June 2013 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT V. • July 18, 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 June, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 49,015,294 49,795,221 (779,927) Labor charges are higher due to the unbudgeted increase in wages. The variance includes negotiated retro payments for general employees for eight months. Chemicals 1,581,000 1,464,264 116,736 A lower than budgeted commodity price for hypochlorite. Utilities 3,906,150 4,645,970 (739,820) 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. Repairs & Maintenance 3,644,811 2,892,868 751,943 Budgeted repairs on furnace expected to occur before the fiscal year end. Additional variance from moving cogen expense to Self- Insurance fund. Outside Services 3,248,970 2,090,222 1,158,748 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. Other Expenses 2,296,774 1,704,949 591,825 Technical Training, Conference and Training expense lower than budget. Public information expense savings from lower pipeline expense due to lower bids, Prop 218 savings from lower mailing and printing expenses than anticipated and fewer joint projects with other agencies than anticipated. July 17, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Constructio Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending June, 2013: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 4,417,000 5,434,989 1,017,989 Payments from new apartment projects in Martinez, Walnut Creek, and Danville. CZ FINANCIAL STATEMENT SUMMARY June, 2013 O & M Revenue Jun -13 Actual Budget Variance O & M Expenses 5,876 • 5,922 , 46 0.8% 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. Smi ey YEAR -TO -DATE Actual Budget Variance 70,528. 70,236 - 292 0.4% YEAR -TO -DATE Actual Budget Variance 67,025 • 68,306 • 1,281 1.9% Variance 0 48 117 , 0 752 43 0 1,159 117 . Total Labor Charges (780) Chemicals 0 Utilities (740) . Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal (25)- Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 1, 283 Sewer Construction YEAR -TO -DATE Revenue 21,930 Expense 25,915 Over /Under TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of June, 2013 was 0.244 %. (I PREPARED 7/15/13, 9:30:29 2013 STATEMENT OF NET ASSETS PAGE 1 ACCOUNTING PERIOD 12/2013 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2013 001 RUNNING EXPENSE -------------- - - - --- CURRENT ASSETS CASH 17,114,719.91 2,737,576.68 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 11,487,817.97 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 671.25 ACCOUNTS RECEIVABLE -COBRA 1,417.82 A /R -SSC DIRECT BILL 7,085.18 COMPUTER PURCHASE PROGRAM 15,517.32 DEPOSITS TO BANK ESCROW 100,711.79 PREPAID INSURANCE 158,842.07 PREPAID EXPENSES 1,021,720.39 PREPAID RETIREMENT 962,895.55 SUPPLIES & MATERIAL INV 2,003,638.88 DUE FROM S/C 116,455,146.39 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 14,031,564.16 ACC DEPR -FURN & EQUIP 10,818,659.51 - VEHICLES 5,760,945.91 ACC DEPR- VEHICLES 3,810,857.66 - 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 150,602,173.81 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 73,989,775.83- 135,937,955.29 598,396,616.91 -------- - - - - -- 734,334,572.20 -------- - - - - -- -------------- 0/-/ PREPARED 7/15/13, 9:30:29 2013 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2013 001 RUNNING EXPENSE ------- -- ----- - - - - -- DUE TO S/I 1,667,479.30 - DUE TO DEBT FUND 54,365,590.62 - ACCOUNTS PAYABLE 772,973.42 - SALES TAX PAYABLE 4,495.68 - ACCRUED WAGES PAYABLE 877,809.40 - 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 .00 UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 10,524.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 2,841.13 HEALTH NET 1,110.37 OCCUPATIONAL HEALTH 3.76 DISABILITY INS 126.44 - LIFE INS 6.51 - DELTA DENTAL 91.94 POST EMP. BENEFIT -OPEB 1,553,637.77 CAFETERIA PLAN PAYABLE 67,686.53 - PERMIT CLEARING 31.00 - WORKERS' COMP INS PAYABLE .00 ACCRUED COMPENSATED ABS. 3,833,244.68 - REFUNDABLE DEPOSITS 81,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 138,770.00- 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 .00 150,834,929.81 - 90,207,783.51- 75,301,279.00- 271,427,453.66- 8,706,412.61- 67,024,960.36 70,527,827.25- 134,353,846.72- 599,980,725.48- -------------- 734,334,572.20- -------------- 0 PREPARED 7/15/13, 9:30:33 REVENUE SUMMARY REPORT ACCOUNTING PAGE PERIOD 12/2013 1 PROGRAM /GM270L 100% OF YEAR LAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 -------------------- ----- FUND OBJ ------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------- - - - - -- MONTH -TO- DATE------- - - -- -- - -- -- ---- - - - -- YEAR -TO- DATE --- ----- ---- -- ANNUAL NO ---------------- ACCOUNT TITLE -------------------------------------------------------------------- ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL ----------- ------- VARIANCE ----- $ - - -- ESTIMATE - - - - - $ - 2200 SEWER SVC CHARGE - COUNTER 15,774 72,299 56,525 358.3 189,200 207,219 18,019 431,807 9.5 189,200 55,197,600 109.5 100.8 2300 SEWER SVC CHRG - COUNTY 1,104,000 1,250,129 146,129 13.2 55,197,600 841,000 55,629,407 945,144 104,144 .8 12.4 841,000 112.4 2400 SEWER SVC CHRG- DIRECT 0 10,886 10,886 1,240 .0 66.6- 22,300- 10,786- 11,514 51.6- 22,300- 48.4 2500 SEWER SVC CHRG -PRIOR YEAR 1,862- 622- SEWER SERVICE CHARGES 1,117,912 1,332,692 214,780 19.2 56,205,500 56,770,984 565,484 1.0 56,205,500 101.0 2600 SERVICE CHARGES - CONCORD 10,800,000 10,250,000 550,000- 5.1- 10,800,000 10,250,000 550,000- 5.1- 10,800,000 94.9 SERVICE CHARGES - CONCORD 10,800,000 10,250,000 550,000- 5.1- 10,800,000 10,250,000 550,000- 5.1- 10,800,000 94.9 1000 PERMIT /APPLICATION FEES 17,000 17,053 53 .3 204,000 282,851 78,851 25,168 38.7 38.7 204,000 65,000 138.7 138.7 1700 SEPTIC TANK DUMPING 5,424 6,364 940 17.3 74.4- 65,000 12,000 90,168 8,441 3,559- 29.7- 12,000 70.3 1900 2000 OVERTIME INSPECTION SIDE SEWER INSPECTION 1,000 35,000 256 40,848 744- 5,848 16.7 420,000 568,992 148,992 35.5 420,000 135.5 2700 SALES 174 200 26 14.9 2,000 4,140 2,140 107.0 2,000 207.0 2900 OTHER SERVICE CHARGES 62,500 120,486 57,986 92.8 145,000 210,098 65,098 32,753- 44.9 32.8- 145,000 100,000 144.9 67.2 3000 INDUSTRIAL PERMIT FEES 25,000 7,054 17,946- 71.8- 100,000 9,000 67,247 10,503 1,503 16.7 9,000 116.7 3200 3301 NEW INDUSTRY PERMIT FEES POLLUTION PREVENTION 750 6,000 1,460 5,000 710 1,000- 94.7 16.7- 24,000 24,497 497 2.1 24,000 102.1 3500 LEASE RENTAL INCOME 42,000 27,141 14,859- 35.4- 689,000 747,740 58,740 8.5 689,000 108.5 3600 PRETREATMENT PROGRAM FINE 2,000 0 2,000- 100.0- 2,000 35,000 33,000 650.0 2,000 750.0 3801 RECYCLED WATER 59,170 141,045- 200,215- 338.4- 355,000 116,507 238,493- 67.2- 355,000 32.80 4300 ANNEXATION CHARGES 1,500 1,176 324- 21.6- 18,000 30,164 12,164 67.6 18,000 167.6 4500 INTEREST INCOME 143,000 95,704 47,296- 33.1- 143,000 90,628 52,372- 36.6- 143,000 63.4 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 53,750 64,000 10,250 19.1 215,000 258,728 43,728 20.3 215,000 120.3 5600 HOUSE HAZARD WASTE REIMB 792,800 781,646 11,154- 1.4- 825,800 833,380 7,580 .9 825,800 100.9 6000 MISCELLANEOUS INCOME 0 4,229- 4,229- .0 0 127,512 127,512 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 174 0 174- 100.0- 2,000 248 1,752- 87.6- 2,000 12.4 OTHER REVENUES 1,247,242 1,023,114 224,128- 18.0- 3,230,800 3,506,844 276,044 8.5 3,230,800 108.5 FUND TOTALS 13,165,154 12,605,806 559,348- 4.2- 70,236,300 70,527,828 291,528 .4 70,236,300 100.4 PREPARED 7/15/13, 9:30:37 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- -- - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,086 94,095 47,991 33.8 1,704,493 1,563,134 141,359 8.3 1,704,493 91.7 0102 SALARIES & WAGES -NON MGMT 1,793,382 1,917,275 123,893- 6.9- 21,518,263 21,350,770 167,493 .8 21,518,263 99.2 0103 SALARIES & WAGES -COMP ABS 25,000 24,469 531 2.1 300,000 290,572 9,428 3.1 300,000 96.9 0105 OVERTIME 69,465 67,969 1,496 2.2 831,292 910,817 79,525- 9.6- 831,292 109.6 0106 STANDBY PAID 18,906 18,826 80 .4 226,498 218,543 7,955 3.5 226,498 96.5 0110 SALARY VACANCY 57,446- 0 57,446 -100.0 689,000- 0 689,000 -100.0 689,000- .0 SALARIES & WAGES 1,991,393 2,122,634 131,241- 6.6- 23,891,546 24,333,836 442,290- 1.9- 23,891,546 101.9 0201 WORKERS COMPENSATION INS 40,913 106,928- 147,841 361.4 488,734 346,295 142,439 29.1 488,734 70.9 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 30,000 28,422 1,578 5.3 30,000 94.7 0203 FEDERAL MEDICARE TAX 27,604 28,798 1,194- 4.3- 328,905 337,813 8,908- 2.7- 328,905 102.7 0204 MEDICAL & HEALTH INSUR 758,016 782,790 24,774- 3.3- 9,093,475 8,787,816 305,659 3.4 9,093,475 96.6 0205 RETIREMENT CONTRIBUTION 1,129,270 1,079,872 49,398 4.4 13,548,600 12,673,276 875,324 6.5 13,548,600 93.5 0206 DEFERRED COMP. CONTRIB 114,580 126,124 11,544- 10.1- 1,372,232 1,399,355 27,123- 2.0- 1,372,232 102.0 0207 DENTAL INSURANCE 71,869 81,850 9,981- 13.9- 860,371 866,880 6,509- .8- 860,371 100.8 0208 LONG -TERM DISABILITY INS 6,040 5,652 388 6.4 70,489 64,968 5,521 7.8 70,489 92.2 0209 LIFE INSURANCE 13,880 13,139 741 5.3 163,942 158;035 5,907 3.6 163,942 96.4 0211 ACCRUED COMPENSATED ABS 360,000 783,906 423,906 - 117.8- 360,000 768,030 408,030- 113.3- 360,000 213.3 0212 BENEFIT VACANCY 100,348- 0 100,348 -100.0 1,204,000- 0 1,204,000 -100.0 1,204;000- .0 0213 OPEB CONTRIBUTION 0 290,096- 290,096 .0 3,767,000 3,476,904 290,096 7.7 3,767,000 92.3 EMPLOYEE BENEFITS 2,429,324 2,505,107 75,783- 3.1- 28,879,748 28,907,794 28,046- .1- 28,879,748 100.1 0250 CAPITALIZED ADM OVERHEAD 313,077- 298,412- 14,665- 4.7 3,756,000- 3,446,409- 309,591- 8.2 3,756,000- 91.8 CAPITALIZED ADM OVERHEAD 313,077- 298,412- 14,665- 4.7 3,756,000- 3,446,409- 309,591- 8.2 3,756,000- 91.8 TOTAL LABOR CHARGES 4,107,640 4,329,329 221,689- 5.4- 49,015,294 49,795,221 779,927- 1.6- 49,015,294 101.6 0301 DIRECTOR MEETING FEES 5,028 4,654 374 7.4 60,325 56,709 3,616 6.0 60,325 94.0 0302 BOARD TRAINING AND CONF 3,837 270 3,567 93.0 46,000 14,407 31,593 68.7 46,000 31.3 0303 BOARD HEALTH BENEFITS 4,639 2,680 1,959 42.2 55,635 43,297 12,338 22.2 55,635 77.8 DIRECTOR FEES & EXPENSES 13,504 7,604 5,900 43.7 161,960 114,413 47,547 29.4 161,960 70.6 0402 LIME 17,174 57,502 40,328- 234.8- 206,000 333,178 127,178- 61.7- 206,000 161.7 0403 POLYMER 40,424 80,739 40,315- 99.7- 485,000 438,957 46,043 9.5 485,000 90.5 0404 BOILER CHEMICALS 4,837 0 4,837 100.0 58,000 43,561 14,439 24.9 58,000 75.1 0406 OTHER CHEMICALS 43,674 41,254 2,420 5.5 524,000 478,672 45,328 8.7 524,000 91.3 0407 HYPOCHLORITE 25,674 6,999 18,675 72.7 308,000 169,896 138,104 44.8 308,000 55.2 CHEMICALS 131,783 186,494 54,711- 41.5- 1,581,000 1,464,264 116,736 7.4 1,581,000 92.6 0501 ELECTRICAL 118,666 141,845 23,179- 19.5- 966,000 1,702,365 736,365- 76.2- 966,000 176.2 0502 NATURAL GAS 345,889 339,568 6,321 1.8 2,090,500 2,213,625 123,125- 5.9- 2,090,500 105.9 0503 LAND -FILL GAS 39,587 41,747 2,160- 5.5- 475,000 404,334 70,666 14.9 475,000 85.1 0504 WATER 7,503 1,612 5,891 78.5 89,750 80,968 8,782 9.8 89,750 90.2 0505 TELEPHONE 23,760 24,505 745- 3.1- 284,900 244,678 40,222 14.1 284,900 85.9 UTILITIES 535,405 549,277 13,872- 2.6- 3,906,150 4,645,970 739,820- 18.9- 3,906,150 118.9 PREPARED 7/15/13, 9:30:37 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 -------------------------------------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ --- ----- YEAR -TO- DATE---- ---- ------ ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE -----$ - - - - -- BUDGET - - - - -$ - ---------------------------------------------------------------------------- --- --- ------ ---- ---- --- -- - - - - -- 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. 0605 COMPUTER REPAIRS 6 MAINT 0606 REAL PROPERTY REPAIRS REPAIRS 6 MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 0703 GRIT REMOVAL 0704 JANITORIAL S REFUSE REMOV 0705 SPOILS REMOVAL 0706 HAZARDOUS WASTE DISPOSAL 0707 MOBILE COLLECTION -HHW HAULING 6 DISPOSAL 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL 6 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 9, 693 7,500 78,805 164,936 39,733 3,337 304,004 13,337 837 6, 674 20,757 2,500 115, 948 0 160,053 14,248 5,174 37,359 56, 781 8,323 238,303 0 3,174 1,573 8,174 259,547 0 SELF - INSURANCE EXPENSE 0 1101 OFFICE EQUIPMENT /SUPPLIES 17,597 1102 GASOLINE, OIL S FUEL 21,456 1103 OPERATING SUPPLIES 96,994 1104 OPERATING FUEL 3,174 1105 LABORATORY SUPPLIES 12,174 1106 SAFETY SUPPLIES 12,595 1108 INVENTORY OVER /SHORT 0 MATERIALS 6 SUPPLIES 163,990 1201 RENTS b LEASES 19,965 1202 PUBLIC AGENCY FEES 20,293 1203 PUBLIC INFORMATION 72,105 3,245 9,286 77,303 84,706 11,853 208 186, 601 11,998 0 4,688 24,376 0 39,156 0 80,218 13,192 13,575 46, 665 73,432 14,049 226,721 0 823 0 15,418 257,011 0 0 6,594 41,329 93,345 0 14,478 12,200 2,315- 165, 631 8,219 1,408 2,136 6,448 66.5 1,786- 23.8- 1,502 1.9 80,230 48.6 27,880 70.2 3,129 93.8 117,403 38.6 1,339 10.0 837 100.0 1,986 29.8 3,619- 17.4- 2,500 100.0 76,792 66.2 0 .0 79,835 49.9 1,056 7.4 8,401- 162.4- 9,306- 24.9- 16,651- 29.3- 5,726- 68.8- 11,582 4.9 0 .0 2,351 74.1 1,573 100.0 7,244- 88.6- 2,536 1.0 0 .0 0 .0 11,003 62.5 19,873- 92.6- 3,649 3.8 3,174 100.0 2,304- 18.9- 395 3.1 2,315 .0 1,641- 1.0- 11,746 58.8 18,885 93.1 69,969 97.0 116,250 66,651 90,000 117,660 945,000 965,587 1,976,150 1,256,884 477,411 461,688 40,000 24,398 3,644,811 2,892,868 160,000 136,237 10,000 0 80,000 86,941 248,600 276,574 30,000 29,518 511,200 467,738 0 0 1,039,800 997,008 170,800 209,214 62,000 65,951 358,100 341,009 590,900 616,174 84,200 64,047 2,737,920 1,596,846 400 0 309,750 289,174 18,700 2,167 98,000 137,988 3,248,970 2,090,222 850,000 850,000 850,000 850,000 210,460 148,673 257,450 294,029 1,175,900 1,150,674 38,000 18,425 146,000 177,859 142,995 102,384 0 38,153- 1,970,805 1,853,891 213,150 150,974 427,035 400,287 438,000 279,032 49,599 42.7 27,660- 30.7- 20,587- 2.2- 719,266 36.4 15,723 3.3 15,602 39.0 751,943 20.6 23,763 14.9 10,000 100.0 6,941- 8.7- 27,974- 11.3- 482 1.6 43,462 8.5 0 .0 42,792 4.1 38,414- 22.5- 3,951- 6.4- 17,091 4.8 25,274- 4.3- 20,153 23.9 1,141,074 41.7 400 100.0 20,576 6.6 16,533 88.4 39,988- 40.8- 1,158,748 35.7 0 .0 0 .0 61,787 29.4 36,579- 14.2- 25,226 2.1 19,575 51.5 31,859- 21.8- 40,611 28.4 38,153 .0 116,250 57.3 90,000 130.7 945,000 102.2 1,976,150 63.6 477,411 96.7 40,000 61.0 3,644,811 79.4 160,000 85.1 10,000 .0 80,000 108.7 248,600 111.3 30,000 98.4 511,200 91.5 0 .0 1,039,800 95.9 170,800 122.5 62,000 106.4 358,100 95.2 590,900 104.3 0 84,200 76.1 2,737,920 58.3 400 .0 309,750 93.4 18,700 11.6 98,000 140.8 3,248,970 64.3 850,000 100.0 850,000 100.0 210,460 70.6 257,450 114.2 1,175,900 97.9 38,000 48.5 146,000 121.8 142,995 71.6 0 .0 116,914 5.9 1,970,805 94.1 62,176 29.2 213,150 70.8 26,748 6.3 427,035 93.7 158,968 36.3 438,000 63.7 PREPARED 7/15/13, 9:30:37 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------- -- --- -------- ------- ----- - - - --- 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF 6 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 NET EXPENSES TOTAL EXPENSE 5,262 169 5,093 96.8 44,550 8,250 36,300 81.5 44,550 18.5 29,280 20,440 8,840 30.2 334,170 236,198 97,972 29.3 334,170 70.7 1,666 629 1,037 62.2 19,541 12,716 6,825 34.9 19,541 65.1 436 0 436 100.0 5,100 668 4,432 86.9 5,100 13.1 2,852 1,284 1,568 55.0 33,948 18,056 15,892 46.8 33,948 53.2 672 1,395 723- 107.6- 7,140 7,864 724- 10.1- 7,140 110.1 504 0 504 100.0 5,850 3,898 1,952 33.4 5,850 66.6 22,241 0 22,241 100.0 278,000 258,680 19,320 6.9 278,000 93.1 3,199 3,671 472- 14.8- 39,145 31,922 7,223 18.5 39,145 81.5 3,107 1,448 1,659 53.4 36,030 21,845 14,185 39.4 36,030 60.6 0 0 0 .0 350,000 272,772 77,228 22.1 350,000 77.9 7,940 0 7,940 100.0 65,115 1,787 63,328 97.3 65,115 2.7 189,522 40,799 148,723 78.5 2,296,774 1,704,949 591,825 25.8 2,296,774 74.2 5,922,229 5,876,396 45,833 .8 68,306,464 67,024,980 1,281,484 1.9 68,306,464 98.1 5,922,229 5,876,396 45,833 .8 68,306,464 67,024,980 1,281,484 1.9 68,306,464 98.1 0 PREPARED 7/15/13, 9:30:37 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------ - - - - - -- -- - - -- -- ------ YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 369,879 365,587 4,292 1.2 4,437,393 4,412,199 25,194 .6 4,437,393 99.4 EMPLOYEE BENEFITS 1,020,808 1,617,556 596,748- 58.5- 11,991,592 12,477,144 485,552- 4.0- 11,991,592 104.0 CAPITALIZED ADM OVERHEAD 4.,063- 2,005- 2,058- 50.7 48,690- 21,699- 26,991- 55.4 48,690- 44.6 DIRECTOR FEES & EXPENSES 13,504 7,604 5,900 43.7 161,960 114,413 47,547 29.4 161,960 70.6 UTILITIES 14,736 13,290 1,446 9.8 176,700 146,763 29,937 16.9 176,700 83.1 REPAIRS & MAINTENANCE 41,855 14,277 27,578 65.9 500,300 424,244 76,056 15.2 500,300 84.8 PROFESSIONAL & LEGAL SERV 37,070 55,307 18,237- 49.2- 434,800 508,867 74,067- 17.0- 434,800 117.0 OUTSIDE SERVICES 98,494 71,987 26,507 26.9 1,353,550 1,083,877 269,673 19.9 1,353,550 80.1 SELF - INSURANCE EXPENSE 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 MATERIALS & SUPPLIES 18,991 4,314 14,677 77.3 238,725 106,643 132,082 55.3 238,725 44.7 OTHER EXPENSES 98,158 12,094 86,064 87.7 1,027,415 707,312 320,103 31.2 1,027,415 68.8 ADMINISTRATION 1,709,432 2,160,011 450,579- 26.4- 21,123,745 20,809,763 313,982 1.5 21,123,745 98.5 SALARIES & WAGES 450,202 511,822 61,620- 13.7- 5,401,830 5,594,312 192,482- 3.6- 5,401,830 103.6 EMPLOYEE BENEFITS 382,700 262,131 120,569 31.5 4,588,990 4,596,838 7,848- .2- 4,588,990 100.2 CAPITALIZED ADM OVERHEAD 290,877- 291,589- 712 .2- 3,490,194- 3,255,448- 234,746- 6.7 3,490,194- 93.3 UTILITIES 5,821 5,990 169- 2.9- 69,500 62,208 7,292 10.5 69,500 89.5 REPAIRS & MAINTENANCE 8,690 2,574 6,116 70.4 103,961 80,362 23,599 22.7 103,961 77.3 HAULING & DISPOSAL 116,785 40,814 75,971 65.1 521,200 486,624 34,576 6.6 521,200 93.4 PROFESSIONAL & LEGAL SERV 14,700 17,457 2,757- 18.8- 96,100 102,726 6,626- 6.9- 96,100 106.9 OUTSIDE SERVICES 38,909 13,627 25,282 65.0 446,600 508,598 61,998- 13.9- 446,600 113.9 MATERIALS & SUPPLIES 16,163 25,428 9,265- 57.3- 193,010 192,553 457 .2 193,010 99.8 /D OTHER EXPENSES 21,958 12,573 9,385 42.7 255,767 156,835 98,932 38.7 255,767 61.3 f ENGINEERING 765,051 600,827 164,224 21.5 8,186,764 8,525,608 338,844- 4.1- 8,186,764 104.1 SALARIES & WAGES 394,548 475,555 81,007- 20.5- 4,733,212 5,074,422 341,210- 7.2- 4,733,212 107.2 EMPLOYEE BENEFITS 360,088 226,344 133,744 37.1 4,316,425 4,365,835 49,410- 1.1- 4,316,425 101.1 CAPITALIZED ADM OVERHEAD 9,021- 3,609- 5,412- 60.0 108,164- 49,878- 58,286- 53.9 108,164- 46.1 UTILITIES 10,598 11,232 634- 6.0- 127,000 125,429 1,571 1.2 127,000 98.8 REPAIRS & MAINTENANCE 59,539 54,237 5,302 8.9 714,050 467,521 246,529 34.5 714,050 65.5 HAULING & DISPOSAL 7,536 7,689 153- 2.0- 90,300 109,788 19,488- 21.6- 90,300 121.6 PROFESSIONAL & LEGAL SERV 837 334 503 60.1 10,000 1,608 8,392 83.9 10,000 16.1 OUTSIDE SERVICES 8,061 3,369 4,692 58.2 96,270 46,230 50,040 52.0 96,270 48.0 MATERIALS & SUPPLIES 59,896 68,828 8,932- 14.9- 713,770 741,758 27,988- 3.9- 713,770 103.9 OTHER EXPENSES 16,862 6,020 10,842 64.3 212,582 171,269 41,313 19.4 212,582 80.6 COLLECTION SYSTEM OPS. 908,944 849,999 58,945 6.5 10,905,445 11,053,982 148,537- 1.4- 10,905,445 101.4 SALARIES & WAGES 705,761 684,481 21,280 3.0 8,467,317 8,357,973 109,344 1.3 8,467,317 98.7 EMPLOYEE BENEFITS 612,162 357,842 254,320 41.5 7,340,378 6,781,830 558,548 7.6 7,340,378 92.4 CAPITALIZED ADM OVERHEAD 8,646- 1,209- 7,437- 86.0 103,389- 119,384- 15,995 15.5- 103,389 -115.5 CHEMICALS 98,446 152,562 54,116- 55.0- 1,181,000 1,047,500 133,500 11.3 1,181,000 88.7 UTILITIES 422,737 489,538 66,801- 15.8- 3,012,500 3,872,711 860,211- 28.6- 3,012,500 128.6 REPAIRS & MAINTENANCE 173,333 105,649 67,684 39.0 2,079,500 1,527,687 551,813 26.5 2,079,500 73.5 HAULING & DISPOSAL 34,207 29,992 4,215 12.3 410,000 381,462 28,538 7.0 410,000 93.0 PROFESSIONAL & LEGAL SERV 4,174 334 3,840 92.0 50,000 2,973 47,027 94.1 50,000 5.9 OUTSIDE SERVICES 107,878 167,128 59,250- 54.9- 1,293,700 398,565 895,135 69.2 1,293,700 30.8 MATERIALS & SUPPLIES 65,216 65,257 41- 1- 780,700 761,765 18,935 2.4 780,700 97.6 OTHER EXPENSES 49,204 9,485 39,719 80.7 761,271 638,753 122,518 16.1 761,271 83.9 PREPARED 7/15/13, 9:30:37 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- ----- -- ------- YEAR -TO- DATE-------- - - - --- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,264,472 2,061,059 203,413 9.0 25,272,977 23,651,835 1,621,142 6.4 25,272,977 93.6 SALARIES 6 WAGES 71,003 85,189 14,186- 20.0- 851,794 894,930 43,136- 5.1- 851,794 105.1 EMPLOYEE BENEFITS 53,566 41,234 12,332 23.0 642,363 686,147 43,784- 6.8- 642,363 106.8 CAPITALIZED ADM OVERHEAD 470- 0 470 -100.0 5,563- 0 5,563 -100.0 5,563- .0 CHEMICALS 33,337 33,932 595- 1.8- 400,000 416,764 16,764- 4.2- 400,000 104.2 UTILITIES 81,513 29,227 52,286 64.1 520,450 438,859 81,591 15.7 520,450 84.3 REPAIRS 6 MAINTENANCE 20,587 9,864 10,723 52.1 247,000 393,054 146,054- 59.1- 247,000 159.1 HAULING 6 DISPOSAL 1,525 1,723 198- 13.0- 18,300 19,134 834- 4.6- 18,300 104.6 OUTSIDE SERVICES 6,205 900 5,305 85.5 58,850 52,952 5,898 10.0 58,850 90.0 MATERIALS 6 SUPPLIES 3,724 1,804 1,920 51.6 44,600 51,172 6,572- 14.7- 44,600 114.7 OTHER EXPENSES 3,340 627 2,713 81.2 39,739 30,780 8,959 22.5 39,739 77.5 PUMP STATIONS 274,330 204,500 69,830 25.5 2,817,533 2,983,792 166,259- 5.9- 2,817,533 105.9 FUND TOTALS 5,922,229 5,876,396 45,833 .8 68,306,464 67,024,980 1,281,484 1.9 68,306,464 98.1 01 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------ - --- - -- MONTH -TO- DATE------- - ----- ----- -- - - -- - -- - -- -- YEAR -TO- DATE--- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 73,155 58,294 14,861 20.3 877,552 963,905 86,353- 9.8- 877,552 109.8 0102 SALARIES & WAGES -NON MGMT 274,301 280,962 6,661- 2.4- 3,291,161 3,169,927 121,234 3.7 3,291,161 96.3 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 24,469 531 2.1 300,000 216,582 83,418 27.8 300,000 72.2 0105 OVERTIME 7,260 1,862 5,398 74.4 86,680 61,785 24,895 28.7 86,680 71.3 0110 SALARY VACANCY 9,837- 0 9,837 -100.0 118,000- 0 118,000 -100.0 118,000- .0 SALARIES & WAGES 369,879 365,587 4,292 1.2 4,437,393 4,412,199 25,194 .6 4,437,393 99.4 0201 WORKERS' COMPENSATION INS 1,796 4,687- 6,483 361.0 21,068 14,932 6,136 29.1 21,068 70.9 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 30,000 28,422 1,578 5.3 30,000 94.7 0203 FEDERAL MEDICARE TAX 5,048 4,732 316 6.3 59,784 60,230 446- .7- 59,784 100.7 0204 MEDICAL & HEALTH INSUR 41.5,882 833,293 417,411 - 100.4- 4,989,737 5,101,988 112,251- 2.2- 4,989,737 102.2 0205 RETIREMENT CONTRIBUTION 205,704 179,199 26,505 12.9 2,467,722 2,211,663 256,059 10.4 2,467,722 89.6 0206 DEFERRED COMP. CONTRIB 19,997 20,489 492- 2.5- 239,084 235,064 4,020 1.7 239,084 98.3 0207 DENTAL INSURANCE 39,582 39,702 120- .3- 474,533 456,487 18,046 3.8 474,533 96.2 0208 LONG -TERM DISABILITY INS 965 869 96 9.9 11,173 10,092 1,081 9.7 11,173 90.3 0209 LIFE INSURANCE 6,008 50,149 44,141 - 734.7- 71,491 113,332 41,841- 58.5- 71,491 158.5 0211 ACCRUED COMPENSATED ABS. 360,000 783,906 423,906- 117.8- 360,000 768,030 408,030- 113.3- 360,000 213.3 0212 BENEFIT VACANCY 41,674- 0 41,674 -100.0 500,000- 0 500,000 -100.0 500,000- .0 0213 OPEB CONTRIBUTION 0 290,096- 290,096 .0 3,767,000 3,476,904 290,096 7.7 3,767,000 92.3 EMPLOYEE BENEFITS 1,020,808 1,617,556 596,748- 58.5- 11,991,592 12,477,144 485,552- 4.0- 11,991,592 104.0 0250 CAPITALIZED ADM OVERHEAD 4,063- 2,005- 2,058- 50.7 48,690- 21,699- 26,991- 55.4 48,690- 44.6 CAPITALIZED ADM OVERHEAD 4,063- 2,005- 2,058- 50.7 48,690- 21,699- 26,991- 55.4 48,690- 44.6 0301 DIRECTOR MEETING FEES 5,028 4,654 374 7.4 60,325 56,709 3,616 6.0 60,325 94.0 0302 BOARD TRAINING AND CONF 3,837 270 3,567 93.0 46,000 14,407 31,593 68.7 46,000 31.3 0303 BOARD HEALTH BENEFITS 4,639 2,680 1,959, 42.2 55,635 43,297 12,338 22.2 55,635 77.8 DIRECTOR FEES & EXPENSES 13,504 7,604 5,900 43.7 161,960 114,413 47,547 29.4 161,960 70.6 0501 ELECTRICAL 6,250 8,119 1,869- 29.9- 75,000 80,266 5,266- 7.0- 75,000 107.0 0502 NATURAL GAS 924 817 107 11.6 11,000 10,927 73 .7 11,000 99.3 0504 WATER 337 324 13 3.9 4,000 4,881 881- 22.0- 4,000 122.0 0505 TELEPHONE 7,225 4,030 3,195 44.2 86,700 50,689 36,011 41.5 86,700 58.5 UTILITIES 14,736 13,290 1,446 9.8 176,700 146,763 29,937 16.9 176,700 83.1 0603 GENERAL REPAIRS & MAINT 424 0 424 100.0 5,000 3,567 1,433 28.7 5,000 71.3 0604 OUTSIDE REPAIRS & MAINT 6,045 7,535 1,490- 24.6- 70,800 18,827 51,973 73.4 70,800 26.6 0605 COMPUTER REPAIRS & MAINT 32,049 6,534 25,515 79.6 384,500 377,452 7,048 1.8 384,500 98.2 0606 REAL PROPERTY REPAIRS 3,337 208 3,129 93.B 40,000 24,398 15,602 39.0 40,000 61.0 REPAIRS & MAINTENANCE 41,855 14,277 27,578 65.9 500,300 424,244 76,056 15.2 500,300 84.8 0801 PROFESSIONAL SERVICES 14,248 13,192 1,056 7.4 170,800 - 209,214 38,414- 22.5- 170,800 122.5 0802 LEGAL SERVICES -BOARD 5,174 13,575 8,401 - 162.4- 62,000 65,951 3,951- 6.4- 62,000 106.4 0803 LEGAL SERVICES -STAFF 17,648 28,540 10,892- 61.7- 202,000 233,702 31,702- 15.7- 202,000 115.7 I PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ----- -- - -- - -- MONTH -TO- DATE------- - - - - -- ------- - -- --- - YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------- ----- -------- -- ----- ---- - -- - - -- PROFESSIONAL 6 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 1103 OPERATING SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER /SHORT MATERIALS 6 SUPPLIES 1201 RENTS S LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF 6 MEETS 1206 CERTIFICATION 6 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 37,070 55,307 18,237- 49.2- 434,800 508,867 74,067- 17.0- 434,800 117.0 4,587 11,140 6,553 - 142.9- 55,000 30,006 24,994 45.4 55,000 54.6 84,233 44,679 39,554 47.0 1,010,400 746,147 264,253 26.2 1,010,400 73.8 0 0 0 .0 400 0 400 100.0 400 .0 250 750 500- 200.0- 174,750 167,569 7,181 4.1 174,750 95.9 1,250 0 1,250 100.0 15,000 2,167 12,833 85.6 15,000 14.4 8,174 15,418 7,244- 88.6- 98,000 137,988 39,988- 40.8- 98,000 140.8 98,494 71,987 26,507 26.9 1,353,550 1,083,877 269,673 19.9 1,353,550 80.1 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 0 0 0 .0 850,000 850,000 0 .0 850,000 100.0 10,283 1,510 8,773 85.3 123,000 63,959 59,041 48.0 123,000 52.0 4,667 4,885 218- 4.7- 69,450 55,196 14,254 20.5 69,450 79.5 4,041 234 3,807 94.2 46,275 25,641 20,634 44.6 46,275 55.4 0 2,315- 2,315 .0 0 38,153- 38,153 .0 0 .0 18,991 4,314 14,677 77.3 238,725 106,643 132,082 55.3 238,725 44.7 /3 5,072 1,560 3,512 69.2 35, 600 19,933 15,667 44.0 35,600 56.0 212 0 212 100.0 2,500 154 2,346 93.8 2,500 6.2 71,170 2,136 69,034 97.0 427,000 278,978 148,022 34.7 427,000 65.3 935 0 935 100.0 11,000 2,000 9,000 81.8 11,000 18.2 8,791 4,942 3,849 43.8 86,450 67,786 18,664 21.6 86,450 78.4 161 0 161 100.0 1,800 0 1,800 100.0 1,800 .0 424 0 424 100.0 5,000 668 4,332 86.6 5,000 13.4 592 1,254 662- 111.8- 7,785 5,636 2,149 27.6 7,785 72.4 365 825 460- 126.0- 4,050 3,889 161 4.0 4,050 96.0 68 0 68 100.0 750 842 92- 12.3- 750 112.3 2,437 0 2,437 100.0 29,200 32,647 3,447- 11.8- 29,200 111.8 588 505 83 14.1 8,715 6,895 1,820 20.9 8,715 79.1 1,365 872 493 36.1 15,950 15,112 838 5.3 15,950 94.7 0 0 0 .0 350,000 272,772 77,228 22.1 350,000 77.9 5,978 0 5,978 100.0 41,615 0 41,615 100.0 41,615 .0 98,158 12,094 86,064 87.7 1,027,415 707,312 320,103 31.2 1,027,415 68.8 1,709,432 2,160,011 450,579- 26.4- 21,123,745 20,809,763 313,982 1.5 21,123,745 98.5 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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. 24,796 31,201 6,405- 25.8- 297,497 160,702 136,795 46.0 297,497 54.0 0102 SALARIES & WAGES -NON MGMT 434,232 472,099 37,867- 8.7- 5,210,333 5,329,422 119,089- 2.3- 5,210,333 102.3 0103 SALARIES & WAGES -COMP ABS 0 4,935 0 8,522 0 3,587- .0 72.7- 0 59,000 30,837 73,351 30,837- 14,351- .0 24.3- 0 59,000 .0 124.3 0105 0110 OVERTIME SALARY VACANCY 13,761- 0 13,761 -100.0 165,000- 0 165,000 -100.0 165,000- .0 SALARIES & WAGES 450,202 511,822 61,620- 13.7- 5,401,830 5,594,312 192,482- 3.6- 5,401,830 103.6 0201 WORKERS' COMPENSATION INS 5,882 15,746- 21,628 367.7 70,133 50,164 19,969 28.5 70,133 71.5 0203 FEDERAL MEDICARE TAX 6,321 6,679 358- 5.7- 75,346 75,911 565- .7- 75,346 100.7 0204 MEDICAL & HEALTH INSUR 87,976 15,039- 103,015 117.1 1,055,206 1,007,503 47,703 4.5 1,055,206 95.5 0205 RETIREMENT CONTRIBUTION 259,850 253,882 5,968 2.3 3,117,716 2,988,632 129,084 4.1 3,117,716 95.9 0206 DEFERRED COMP. CONTRIB 26,000 29,254 3,254- 12.5- 311,582 331,371 19,789- 6.4- 311,582 106.4 0207 DENTAL INSURANCE 8,948 11,814 2,866- 32.0- 107,024 115,869 8,845- 8.3- 107,024 108.3 0208 LONG -TERM DISABILITY INS 1,392 1,285 107 7.7 16,495 14,918 1,577 9.6 16,495 90.4 0209 LIFE INSURANCE 2,255 9,998- 12,253 543.4 26,488 12,470 14,018 52.9 26,488 47.1 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,924- 0 15,924 -100.0 191,000- 0 191,000 -100.0 191,000- .0 EMPLOYEE BENEFITS 382,700 262,131 120,569 31.5 4,588,990 4,596,838 7,848- .2- 4,588,990 100.2 0250 CAPITALIZED ADM OVERHEAD 290,877- 291,589- 712 .2- 3,490,194- 3,255,448- 234,746- 6.7 3,490,194- 93.3 CAPITALIZED ADM OVERHEAD 290,877- 291,589- 712 .2- 3,490,194- 3,255,448- 234,746- 6.7 3,490,194- /5 93.3 0501 ELECTRICAL 1,211 636 575 47.5 14,400 7,447 6,953 48.3 14,400 51.7 0502 NATURAL GAS 125 15 110 88.0 1,500 1,316 184 12.3 1,500 87.7 0504 WATER 174 0 174 100.0 2,000 1,975 25 1.3 2,000 98.8 0505 TELEPHONE 4,311 5,339 1,028- 23.8- 51,600 51,470 130 .3 51,600 99.7 UTILITIES 5,821 5,990 169- 2.9- 69,500 62,208 7,292 10.5 69,500 89.5 0604 OUTSIDE REPAIRS & MAINT. 4,354 2,175 2,179 50.0 52,050 28,307 23,743 45.6 52,050 54.4 0605 COMPUTER REPAIRS & MAINT 4,336 399 3,937 90.8 51,911 52,055 144- .3- 51,911 100.3 REPAIRS & MAINTENANCE 8,690 2,574 6,116 70.4 103,961 80,362 23,599 22.7 103,961 77.3 0704 JANITORIAL & REFUSE REMOV 1,761 1,658 103 5.8 21,000 20,135 865 4.1 21,000 95.9 0706 HAZARDOUS WASTE DISPOSAL 115,024 39,156 75,868 66.0 500,200 466,489 33,711 6.7 500,200 93.3 0707 MOBILE COLLECTION -HHW 0 0 0 .0 0 0 0 .0 0 .0 HAULING & DISPOSAL 116,785 40,814 75,971 65.1 521,200 486,624 34,576 6.6 521,200 93.4 0803 LEGAL SERVICES -STAFF 14,700 17,457 2,757- 18.8- 96,100 102,726 6,626- 6.9- 96,100 106.9 PROFESSIONAL & LEGAL SERV 14,700 17,457 2,757- 18.8- 96,100 102,726 6,626- 6.9- 96,100 106.9 0902 TECHNICAL SERVICES 36,185 13,594 22,591 62.4 314,000 390,102 76,102- 24.2- 314,000 124.2 0904 OTHER PUBLIC AGENCY SERVS 2,500 33 2,467 98.7 130,000 118,496 11,504 8.8 130,000 91.2 0905 REPROGRAPHIC SERVICES 224 0 224 100.0 2,600 0 2,600 100.0 2,600 .0 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- -- -------- - YEAR -TO- DATE -------- - - - --- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 38,909 13,627 25,282 65.0 446,600 508,598 61,998- 13.9- 446,600 113.9 1101 OFFICE EQUIPMENT /SUPPLIES 4,678 2,823 1,855 39.7 55,960 51,987 3,973 7.1 55,960 92.9 1103 OPERATING SUPPLIES 9,791 21,522 11,731- 119.8- 117,250 127,329 10,079- 8.6- 117,250 108.6 1106 SAFETY SUPPLIES 1,694 1,083 611 36.1 19,800 13,237 6,563 33.1 19,800 66.9 MATERIALS & SUPPLIES 16,163 25,428 9,265- 57.3- 193,010 192,553 457 .2 193,010 99.8 1201 RENTS & LEASES 673 0 673 100.0 7,900 7,563 337 4.3 7,900 95.7 1202 PUBLIC AGENCY FEES 424 0 424 100.0 5,000 8,459 3,459- 69.2- 5,000 169.2 1203 PUBLIC INFORMATION 935 0 935 100.0 11,000 54 10,946 99.5 11,000 .5 1204 TUITION REIMBURSEMENT 3,085 0 3,085 100.0 18,800 3,136 15,664 83.3 18,800 16.7 1205 TECH TRAIN, CONF & MEETS 11,163 11,257 94- .8- 135,660 86,538 49,122 36.2 135,660 63.8 1206 CERTIFICATION & LICENSES 268 0 268 100.0 3,095 1,007 2,088 67.5 3,095 32.5 1208 SUBSCRIPTION /PUBLICATION 1,747 30 1,717 98.3 20,513 11,036 9,477 46.2 20,513 53.8 1209 MILEAGE REIMBURSEMENTS 159 374 215- 135.2- 1,490 1,969 479- 32.1- 1,490 132.1 1210 PUBLIC NOTICES 436 0 436 100.0 5,100 3,056 2,044 40.1 5,100 59.9 1211 OUTSIDE ORGANIZATION FEES 668 0 668 100.0 19,300 21,528 2,228- 11.5- 19,300 111.5 1212 EMPLOYEE MEMBERSHIPS 968 774 194 20.0 11,209 9,290 1,919 17.1 11,209 82.9 /� 1213 MISCELLANEOUS 970 138 832 85.8 11,200 3,199 8,001 71.4 11,200 28.6 1216 PROFESSIONAL EXP REIMB 462 0 462 100.0 5,500 0 5,500 100.0 5,500 .0 OTHER EXPENSES 21,958 12,573 9,385 42.7 255,767 156,835 98,932 38.7 255,767 61.3 DEPARTMENT NET EXPENSES 765,051 600,827 164,224 21.5 8,186,764 8,525,608 338,844- 4.1- 8,186,764 104.1 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OBJ OPS. - ------ - - -- -- MONTH- TO-DATE----- -- --- - -- -------- ------ YEAR -TO- DATE-- - - - - -- - - - - -- ANNUAL NO ----------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE 8 BUDGET ACTUAL VARIANCE -----$ - - - - -- BUDGET - - - - -$ - 0101 SALARIES & WAGES- MGMNT. 16,368 41,330 24,962- 152.5- 196,361 291,974 95,613- 48.7- 196,361 148.7 0102 SALARIES & WAGES -NON MGMT 365,077 407,431 42,354- 11.6- 4,380,275 4,421,831 41,556- .9- 4,380,275 100.9 0103 SALARIES & WAGES COMP ABS 0 0 22,002 0 2,975- .0 15.6- 0 227,576 8,152 292,570 8,152- 64,994- .0 28.6- 0 227,576 .0 128.6 0105 0106 OVERTIME STANDBY PAID 19,027 5,500 4,792 708 12.9 66,000 59,895 6,105 9.3 66,000 90.8 0110 SALARY VACANCY 11,424- 0 11,424 -100.0 137,000- 0 137,000 -100.0 137,000- .0 SALARIES & WAGES 394,548 475,555 81,007- 20.5- 4,733,212 5,074,422 341,210- 7.2- 4,733,212 107.2 0201 WORKERS' COMPENSATION INS 11,691 31,490- 43,181 369.4 139,577 102,683 36,894 26.4 139,577 73.6 0203 FEDERAL MEDICARE TAX 5,346 5,931 585- 10.9- 63,624 68,461 4,837- 7.6- 63,624 107.6 0204 MEDICAL & HEALTH INSUR 94,908 14,373- 109,281 115.1 1,138,181 1,068,508 69,673 6.1 1,138,181 93.9 0205 RETIREMENT CONTRIBUTION 227,544 234,657 7,113- 3.1- 2,730,011 2,672,328 57,683 2.1 2,730,011 97.9 0206 DEFERRED COMP. CONTRIB 23,691 28,426 4,735- 20.0- 283,731 309,232 25,501- 9.0- 283,731 109.0 0207 DENTAL INSURANCE 8,654 12,720 4,066- 47.0- 103,298 119,629 16,331- 15.8- 103,298 115.8 0208 LONG -TERM DISABILITY INS 1,308 1,294 14 1.1 15,179 14,675 504 3.3 15,179 96.7 0209 LIFE INSURANCE 1,946 10,821- 12,767 656.1 22,824 10,319 12,505 54.8 22,824 45.2 0212 BENEFIT VACANCY 15,000- 0 15,000 -100.0 180,000- 0 180,000 -100.0 180,000- .0 EMPLOYEE BENEFITS 360,088 226,344 133,744 37.1 4,316,425 4,365,835 49,410- 1.1- 4,316,425 101.1 0250 CAPITALIZED ADM OVERHEAD 9,021- 3,609- 5,412- 60.0 108,164- 49,878- 58,286- 53.9 108,164- 46.1 CAPITALIZED ADM OVERHEAD 9,021- 3,609- 5,412- 60.0 108,164- 49,878- 58,286- 53.9 108,164- 46.1 0501 ELECTRICAL 4,674 6,048 1,374- 29.4- 56,000 54,764 1,236 2.2 56,000 97.8 0502 NATURAL GAS 1,500 480 1,020 68.0 18,000 8,972 9,028 50.2 18,000 49.8 0504 WATER 674 0 674 100.0 8,000 12,843 4,843- 60.5- 8,000 160.5 0505 TELEPHONE 3,750 4,704 954- 25.4- 45,000 48,850 3,850- 8.6- 45,000 108.6 UTILITIES 10,598 11,232 634- 6.0- 127,000 125,429 1,571 1.2 127,000 98.8 0601 OUTSIDE VEH /EQUIP REPAIR 9,693 3,245 6,448 66.5 116,250 66,651 49,599 42.7 116,250 57.3 0602 VEHIC /EQUIP REPAIR MAINT 7,500 9,286 1,786- 23.8- 90,000 117,660 27,660- 30.7- 90,000 130.7 0603 GENERAL REPAIRS & MAINT 250 152 98 39.2 3,000 216 2,784 92.8 3,000 7.2 0604 OUTSIDE REPAIRS 6 MAINT 42,096 41,554 542 1.3 504,800 282,994 221,806 43.9 504,800 56.1 REPAIRS & MAINTENANCE 59,539 54,237 5,302 8.9 714,050 467,521 245,529 34.5 714,050 65.5 0704 JANITORIAL & REFUSE REMOV 5,036 7,689 2,653- 52.7- 60,300 80,270 19,970- 33.1- 60,300 133.1 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 30,000 29,518 482 1.6 30,000 98.4 HAULING & DISPOSAL 7,536 7,689 153- 2.0- 90,300 109,788 19,488- 21.6- 90,300 121.6 0803 LEGAL SERVICES -STAFF 837 334 503 60.1 10,000 1,608 8,392 83.9 10,000 16.1 PROFESSIONAL & LEGAL SERV 837 334 503 60.1 10,000 1,608 8,392 83.9 10,000 16.1 0901 OUTSIDE SAFETY SERVICES 337 0 337 100.0 4,000 8,569 4,569- 114.2- 4,000 214.2 0902 TECHNICAL SERVICES 7,712 3,369 4,343 56.3 92,170 37,661 54,509 59.1 92,170 40.9 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 12 0 12 100.0 100 0 100 100.0 100 .0 OUTSIDE SERVICES 8,061 3,369 4,692 58.2 96,270 46,230 50,040 52.0 96,270 48.0 1101 OFFICE EQUIPMENT /SUPPLIES 886 602 284 32.1 10,500 8,353 2,147 20.4 10,500 79.6 1102 GASOLINE, OIL & FUEL 21,456 41,329 19,873- 92.6- 257,450 294,029 36,579- 14.2- 257,450 114.2 1103 OPERATING SUPPLIES 33,757 25,772 7,985 23.7 404,600 413,819 9,219- 2.3- 404,600 102.3 1106 SAFETY SUPPLIES 3,797 1,125 2,672 70.4 41,220 25,557 15,663 38.0 41,220 62.0 MATERIALS & SUPPLIES 59,896 68,828 8,932- 14.9- 713,770 741,758 27,988- 3.9- 713,770 103.9 1201 RENTS & LEASES 9,839 65 9,774 99.3 117,650 87,511 30,139 25.6 117,650 74.4 1202 PUBLIC AGENCY FEES 1,750 1,408 342 19.5 32,250 23,969 8,281 25.7 32,250 74.3 1204 TUITION REIMBURSEMENT 174 0 174 100.0 2,000 1,299 701 35.1 2,000 65.0 1205 TECH TRAIN, CONF & MEETS 3,453 2,962 491 14.2 41,370 39,307 2,063 5.0 41,370 95.0 1206 CERTIFICATION & LICENSES 417 379 38 9.1 4,883 5,241 358- 7.3- 4,883 107.3 1207 CLAIMS 12 0 12 100.0 100 0 100 100.0 100 .0 1208 SUBSCRIPTION /PUBLICATION 62 0 62 100.0 700 905 205- 29.3- 700 129.3 1209 MILEAGE REIMBURSEMENTS 75 84 9- 12.0- 900 1,585 685- 76.1- 900 176.1 1212 EMPLOYEE MEMBERSHIPS 618 1,085 467- 75.6- 7,229 7,455 226- 3.1- 7,229 103.1 1213 MISCELLANEOUS 212 37 175 82.5 2,500 2,210 290 11.6 2,500 88.4 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 3,000 1,787 1,213 40.4 3,000 59.6 / OTHER EXPENSES 16,862 6,020 10,842 64.3 212,582 171,269 41,313 19.4 212,582 80.6 DEPARTMENT NET EXPENSES 908,944 849,999 58,945 6.5 10,905,445 11,053,982 148,537- 1.4- 10,905,445 101.4 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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. 27,767 36,730- 0102 SALARIES & WAGES -NON MGMT 657,573 684,669 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0105 OVERTIME 35,939 32,036 0106 STANDBY PAID 5,069 4,506 0110 SALARY VACANCY 20,587- 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 CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 705,761 19,444 9,963 148,251 399,712 41,135 13,613 2,159 3,385 0 25,500- 612,162 8, 646- 8, 646- 17,174 40,424 4,837 10,337 25,674 98,446 30,261 343, 340 39, 587 5,000 4,549 422,737 75,044 94,941 3, 348 173,333 13,337 837 684,481 49, 580- 10,286 19,298- 370,400 42,821 16,357 1,996 15,140- 0 0 357,842 1,209 - 1,209- 57,502 80,739 0 7,322 6, 999 152,562 103,785 338,256 41,747 322 5,428 489,538 71,396 29,333 4,920 105,649 11,998 0 64,497 232.3 27,096- 4.1- 0 .0 3,903 10.9 563 11.1 20,587 -100.0 21,280 3.0 69,024 355.0 323- 3.2- 167,549 113.0 29,312 7.3 1,686- 4.1- 2,744- 20.2- 163 7.5 18,525 547.3 0 .0 25,500 -100.0 254,320 41.5 7,437- 86.0 7,437- 86.0 40,328- 234.8- 40,315- 99.7- 4,837 100.0 3,015 29.2 18,675 72.7 54,116- 55.0 - 73,524- 243.0- 5,084 1.5 2,160- 5.5- 4, 678 93. 6 879- 19.3- 66,801- 15.8- 3,648 4.9 65,608 69.1 1,572- 47.0- 67,684 39.0 1,339 10.0 837 100.0 333,083 7,890,227 0 430,509 60,498 247,000- 8,467,317 232,800 119,039 1,778,374 4,795,708 492,817 162, 696 25,171 39, 773 0 306, 000- 7,340,378 103,389- 103,389- 206,000 485,000 58, 000 124,000 308,000 146, 553 7,680,553 35,001 441,094 54,772 0 8,357,973 160, 439 120,253 1,499,934 4,325,173 470,968 162,158 22,912 19,993 0 0 6,781,830 119,384 - 119,384- 333,178 438, 957 43,561 61, 908 169,896 1,181,000 1,047,500 363,000 1,175,151 2,060,000 2,192,410 475,000 404,334 60,000 49,683 54,500 51,133 3,012,500 3,872,711 900,000 898,945 1,138,500 596,561 41,000 32,181 2,079,500 1,527,687 160,000 136,237 10, 000 0 186,530 56.0 209,674 2.7 35,001- .0 10,585- 2.5- 5,726 9.5 247,000 -100.0 109,344 1.3 72,361 31.1 1,214- 1.0- 278,4.40 15.7 470,535 9.8 21,849 4.4 538 .3 2,259 9.0 19,780 49.7 0 .0 306,000 -100.0 558,548 7.6 15,995 15.5- 15,995 15.5- 127,178- 61.7- 46,043 9.5 14,439 24.9 62,092 50.1 138,104 44.8 133,500 11.3 812,151- 223.7- 132,410- 6.4- 70,666 14.9 10,317 17.2 3,367 6.2 860,211- 28.6- 1,055 .1 541,939 47.6 8,819 21.5 551,813 26.5 23,763 14.9 10,000 100.0 333,083 44.0 7,890,227 97.3 0 .0 430,509 102.5 60,498 90.5 247,000- .0 8,467,317 98.7 232,800 68.9 119,039 101.0 1,778,374 84.3 4,795,708 90.2 492,817 95.6 162,696 99.7 25,171 91.0 39,773 50.3 0 .0 306,000- 0 7,340,378 92.4 103,389 -115.5 / S 103,389 -115.5 206,000 161.7 485,000 90.5 58,000 75.1 124,000 49.9 308,000 55.2 1,181,000 88.7 363,000 323.7 2,060,000 106.4 475,000 85.1 60,000 82.8 54,500 93.8 3,012,500 128.6 900,000 99.9 1,138,500 52.4 41,000 78.5 2,079,500 73.5 160,000 85.1 10,000 .0 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES OUTSIDE SERVICES 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONE & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION /PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES DEPARTMENT NET EXPENSES 6,674 4,688 1,986 29.8 Su,uuu 8b'941 b,741- b. /- tlu,uuu luu./ 12,435 13,306 871- 7.0- 149,000 157,035 8,035- 5.4- 149,000 105.4 924 0 924 100.0 11,000 1,249 9,751 88.6 11,000 11.4 34,207 29,992 4,215 12.3 410,000 381,462 28,538 7.0 410,000 93.0 4,174 334 3,840 92.0 50,000 2,973 47,027 94.1 50,000 5.9 4,174 334 3,840 92.0 50,000 2,973 47,027 94.1 50,000 5.9 1,424 2,909 1,485 - 104.3- 17,000 15,889 1,111 6.5 17,000 93.5 105,943 164,179 58,236- 55.0- 1,270,700 379,567 891,133 70.1 1,270,700 29.9 424 40 384 90.6 5,000 3,109 1,891 37.8 5,000 62.2 87 0 87 100.0 1,000 0 1,000 100.0 1,000 .0 107,878 167,128 59,250- 54.9- 1,293,700 398,565 895,135 69.2 1,293,700 30.8 1,750 1,659 91 5.2 21,000 24,374 3,374- 16.1- 21,000 116.1 46,979 39,552 7,427 15.8 563,000 524,405 38,595 6.9 563,000 93.1 1,674 0 1,674 100.0 20,000 0 20,000 100.0 20,000 .0 12,174 14,478 2,304- 18.9- 146,000 177,859 31,859- 21.8- 146,000 121.8 2,639 9,568 6,929- 262.6- 30,700 35,127 4,427- 14.4- 30,700 114.4 / Q 65,216 65,257 41- . 1 - 780,700 761,765 18,935 2.4 780,700 97.6 4,169 6,594 2,425- 58.2- 49,500 34,998 14,502 29.3 49,500 70.7 16,274 0 16,274 100.0 367,700 349,879 17,821 4.8 367,700 95.2 837 169 668 79.8 10,000 1,815 8,185 81.9 10,000 18.2 4,872 1,119 3,753 77.0 58,700 32,886 25,814 44.0 58,700 56.0 728 250 478 65.7 8,703 5,793 2,910 33.4 8,703 66.6 427 0 427 100.0 4,750 479 4,271 89.9 4,750 10.1 49 112 63- 128.6- 500 322 178 35.6 500 64.4 19,136 0 19,136 100.0 229,500 204,505 24,995 10.9 229,500 89.1 927 840 87 9.4 10,838 6,765 4,073 37.6 10,838 62.4 535 401 134 25.0 6,080 1,311 4,769 78.4 6,080 21.6 1,250 0 1,250 100.0 15,000 0 15,000 100.0 15,000 .0 49,204 9,485 39,719 80.7 761,271 638,753 122,518 16.1 761,271 83.9 2,264,472 2,061,059 203,413 9.0 25,272,977 23,651,835 1,621,142 6.4 25,272,977 93.6 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 62,199 72,114 9,915- 15.9- 746,267 749,037 2,770- .4- 746,267 100.4 0103 SALARIES & WAGES -COMP ABS 0 0 1 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 2,304 3,547 1,243- 53.9- 27,527 42,017 14,490- 52.6- 27,527 152.6 0106 STANDBY PAID 8,337 9,528 1,191- 14.3- 100,000 103,876 3,876- 3.9- 100,000 103.9 0110 SALARY VACANCY 1,837- 0 1,837 -100.0 22,000- 0 22,000 -100.0 22,000- .0 SALARIES & WAGES 71,003 85,189 14,186- 20.0- 851,794 894,930 43,136- 5.1- 851,794 105.1 0201 WORKERS' COMPENSATION INS 2,100 5,425- 7,525 358.3 25,156 18,077 7,079 28.1 25,156 71.9 0203 FEDERAL MEDICARE TAX 926 1,170 244- 26.3- 11,112 12,958 1,846- 16.6- 11,112 116.6 0204 MEDICAL & HEALTH INSUR 10,999 1,793- 12,792 116.3 131,977 109,883 22,094 16.7 131,977 83.3 0205 RETIREMENT CONTRIBUTION 36,460 41,734 5,274- 14.5- 437,443 475,480 38,037- 8.7- 437,443 108.7 0206 DEFERRED COMP. CONTRIB 3,757 5,134 1,377- 36.7- 45,018 52,720 7,702- 17.1- 45,018 117.1 0207 DENTAL INSURANCE 1,072 1,257 185- 17.3- 12,820 12,737 83 .6 12,820 99.4 0208 LONG -TERM DISABILITY INS 216 208 8 3.7 2,471 2,371 100 4.0 2,471 96.0 0209 LIFE INSURANCE 286 1,051- 1,337 467.5 3,366 1,921 1,445 42.9 3,366 57.1 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,250- 0 2,250 -100.0 27,000- 0 27,000 -100.0 27,000- .0 EMPLOYEE BENEFITS 53,566 41,234 12,332 23.0 642,363 686,147 43,784- 6.8- 642,363 106.8 0250 CAPITALIZED ADM OVERHEAD 470- 0 470 -100.0 5,563- 0 5,563 -100.0 5,563- .0 n /� CAPITALIZED ADM OVERHEAD 470- 0 470 -100.0 5,563- 0 5,563 -100.0 5,563- .0 JC�J 0406 OTHER CHEMICALS 33,337 33,932 595- 1.8- 400,000 416,764 16,764- 4.2- 400,000 104.2 CHEMICALS 33,337 33,932 595- 1.8- 400,000 416,764 16,764- 4.2- 400,000 104.2 0501 ELECTRICAL 76,270 23,257 53,013 69.5 457,600 384,737 72,863 15.9 457,600 84.1 0504 WATER 1,318 966 352 26.7 15,750 11,586 4,164 26.4 15,750 73.6 0505 TELEPHONE 3,925 5,004 1,079- 27.5- 47,100 42,536 4,564 9.7 47,100 90.3 UTILITIES 81,513 29,227 52,286 64.1 520,450 438,859 81,591 15.7 520,450 84.3 0603 GENERAL REPAIRS & MAINT 3,087 5,755 2,668- 86.4- 37,000 62,859 25,859- 69.9- 37,000 169.9 0604 OUTSIDE REPAIRS & MAINT. 17,500 4,109 13,391 76.5 210,000 330,195 120,195- 57.2- 210,000 157.2 REPAIRS & MAINTENANCE 20,587 9,864 10,723 52.1 247,000 393,054 146,054- 59.1- 247,000 159.1 0704 JANITORIAL & REFUSE REMOV 1,525 1,723 198- 13.0- 18,300 19,134 834- 4.6- 18,300 104.6 HAULING & DISPOSAL 1,525 1,723 198- 13.0- 18,300 19,134 834- 4.6- 18,300 104.6 0901 OUTSIDE SAFETY SERVICES 1,975 0 1,975 100.0 8,200 9,583 1,383- 16.9- 8,200 116.9 0902 TECHNICAL SERVICES 4,230 900 3,330 78.7 50,650 43,369 7,281 14.4 50,650 85.6 OUTSIDE SERVICES 6,205 900 5,305 85.5 58,850 52,952 5,898 10.0 58,850 90.0 1103 OPERATING SUPPLIES 1,800 1,614 186 10.3 21,600 29,925 8,325- 38.5- 21,600 138.5 PREPARED 7/15/13, 9:30:38 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 1,500 100.0 18,000 18,425 425- 2.4- 18,000 102.4 1106 SAFETY SUPPLIES 424 190 234 55.2 5,000 2,822 2,178 43.6 5,000 56.4 MATERIALS & SUPPLIES 3,724 1,804 1,920 51.6 44,600 51,172 6,572- 14.7- 44,600 114.7 1201 RENTS & LEASES 212 0 212 100.0 2,500 969 1,531 61.2 2,500 38.8 1202 PUBLIC AGENCY FEES 1,633 0 1,633 100.0 19,585 17,826 1,759 9.0 19,585 91.0 1204 TUITION REIMBURSEMENT 231 0 231 100.0 2,750 0 2,750 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 1,001 160 841 84.0 11,990 9,681 2,309 19.3 11,990 80.7 1206 CERTIFICATION & LICENSES 92 0 92 100.0 1,060 675 385 36.3 1,060 63.7 1208 SUBSCRIPTION /PUBLICATION 24 0 24 100.0 200 0 200 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 24 0 24 100.0 200 99 101 50.5 200 49.5 1212 EMPLOYEE MEMBERSHIPS 98 467 369- 376.5- 1,154 1,517 363- 31.5- 1,154 131.5 1213 MISCELLANEOUS 25 0 25 100.0 300 13 287 95.7 300 4.3 OTHER EXPENSES 3,340 627 2,713 81.2 39,739 30,780 8,959 22.5 39,739 77.5 DEPARTMENT NET EXPENSES 274,330 204,500 69,830 25.5 2,817,533 2,983,792 166,259- 5.9- 2,817,533 105.9 �r PREPARED 7/15/13, 9:31:31 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - -- -- -- - -- --------- YEAR -TO- DATE -------- - - ---- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 142,086 94,095 47,991 33.8 1,704,493 1,563,134 141,359 8.3 1,704,493 91.7 0102 SALARIES & WAGES -NON MGMT 1,793,382 1,917,275 123,893- 6.9- 21,518,263 21,350,770 167,493 .8 21,518,263 99.2 0103 SALARIES & WAGES -COMP ABS 25,000 24,469 531 2.1 300,000 290,572 9,428 3.1 300,000 96.9 0105 OVERTIME 69,465 67,969 1,496 2.2 831,292 910,817 79,525- 9.6- 831,292 109.6 0106 STANDBY PAID 18,906 18,826 80 .4 226,498 218,543 7,955 3.5 226,498 96.5 0110 SALARY VACANCY 57,446- 0 57,446 -100.0 689,000- 0 689,000 -100.0 689,000- .0 0150 CAPITALIZED SALARIES 250,065 221,923 28,142 11.3 2,999,812 2,631,645 368,167 12.3 2,999,812 87.7 0151 OVERTIME 11,457 11,211 246 2.1 136,846 60,864 75,982 55.5 136,846 44.5 0152 SALARY VACANCY 6,924- 0 6,924 -100.0 83,000- 0 83,000 -100.0 83,000- .0 SALARIES & WAGES 2,245,991 2,355,768 109,777- 4.9- 26,945,204 27,026,345 81,141- .3- 26,945,204 100.3 0201 WORKERS' COMPENSATION INS 42,922 105,455- 148,377 345.7 511,698 363,170 148,528 29.0 511,698 71.0 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 30,000 28,422 1,578 5.3 30,000 94.7 0203 FEDERAL MEDICARE TAX 31,086 32,056 970- 3.1- 369,666 375,530 5,864- 1.6- 369,666 101.6 0204 MEDICAL & HEALTH INSUR 801,162 814,611 13,449- 1.7- 9,610,325 9,213,137 397,188 4.1 9,610,325 95.9 0205 RETIREMENT CONTRIBUTION 1,273,016 1,186,893 86,123 6.8 15,272,771 14,029,778 1,242,993 8.1 15,272,771 91.9 0206 DEFERRED COMP. CONTRIB 128,892 138,787 9,895- 7.7- 1,542,799 1,546,318 3,519- .2- 1,542,799 100.2 0207 DENTAL INSURANCE 76,315 85,994 9,679- 12.7- 912,678 912,539 139 .0 912,678 100.0 0208 LONG -TERM DISABILITY INS 6,853 6,304 549 8.0 79,321 73,323 5,998 7.6 79,321 92.40 0209 LIFE INSURANCE 15,150 14,028 1,122 7.4 178,093 169,565 8,528 4.8 178,093 95.2 �� 0211 ACCRUED COMPENSATED ABS 360,000 783,906 423,906- 117.8- 360,000 768,030 408,030- 113.3- 360,000 213.3 0212 BENEFIT VACANCY 100,348- 0 100,348 -100.0 1,204,000- 0 1,204,000 -100.0 1,204,000- .0 0213 OPEB CONTRIBUTION 0 290,096- 290,096 .0 3,767,000 3,476,904 290,096 7.7 3,767,000 92.3 EMPLOYEE BENEFITS 2,642,548 2,667,028 24,480- .9- 31,430,351 30,956,716 473,635 1.5 31,430,351 98.5 TOTAL SALARY AND BENEFITS 4,888,539 5,022,796 134,257- 2.7- 58,375,555 57,983,061 392,494 .7 58,375,555 99.3 PREPARED 7/15/13, 9:30:29 2013 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------- ----- ---- ----- ---- ----- -- - --- CURRENT ASSETS CASH 690,561.16 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 49,700,000.00 ACCOUNTS RECEIVABLE 3,652,099.48 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 26,347.58 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 434,395.84 AVAD - ALHAMBRA VLY AR 1,655,065.46 DUE FROM R/E 73,989,775.83 DUE FROM S/I 43,026.09 DUE FROM DEBT FUND 11,722,730.43 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 26,329,720.75 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 116,455,146.39 - DUE TO S/I 33,460.76 - DUE TO DEBT FUND 744,818.33 - ACCOUNTS PAYABLE 1,382,269.93 - SALES TAX PAYABLE 8,575.36- 141,914,001.87 26,329,720.75 -------- - - - - -- 168,243,722.62 -------- - - - - -- -------------- 0 PREPARED 7/15/13, 9:30:29 2013 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------- ------ ---- ------- ------ - - - - -- REFUNDABLE CONST BONDS 158,419.49 - UNEARNED INTEREST 364.54 - PROJECT RETENTION PAYABLE 293,042.48 - TOTAL LIABILITIES 119,076,097.28- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 27,237,409.19 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 21,930,216.15 - TOTAL FUND EQUITY 49,167,625.34 - ---- ---- - - - --- TOTAL LIABILITIES AND FUND EQUITY 168,243,722.62 - -------------- -------------- ay PREPARED 7/15/13, 9:30:33 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 88,600 104,686 16,086 18.2 4,430,000 4,384,376 45,624- 1.0- 4,430,000 99.0 SEWER SERVICE CHARGES 88,600 104,686 16,086 18.2 4,430,000 4,384,376 45,624- 1.0- 4,430,000 99.0 1500 MAIN LINES INSPECTION 16,674 20,276 3,602 21.6 200,000 146,109 53,891- 26.9- 200,000 73.1 1600 PLAN REVIEW 7,087 6,132 955- 13.5- 85,,000 47,597 37,403- 44.0- 85,000 56.0 1900 OVERTIME INSPECTION 2,337 3,196 859 36.8 28,000 8,527 19,473- 69.5- 28,000 30.5 2100 TV REINSPECTION 87 0 87- 100.0- 1,000 0 1,000- 100.0- 1,000 .0 3800 RECYCLED WATER 40,668 230,000 189,332 465.6 61,000 230,000 169,000 277.0 61,000 377.0 4000 FACILITIES CAPACITY FEES 368,087 1,607,297 1,239,210 336.7 4,417,000 5,434,989 1,017,989 23.0 4,417,000 123.0 4100 REBATES TO DISTRICT 87 0 87- 100.0- 1,000 1,137 137 13.7 1,000 113.7 4200 PUMP ZONE FEES 53,087 103,357 50,270 94.7 637,000 553,778 83,222- 13.1- 637,000 86.9 4400 CAPACITY USE CHARGE 15,837 0 15,837- 100.0- 190,000 111,450 78,550- 41.3- 190,000 58.7 4501 INTEREST INCOME 29,174 24,308- 53,482- 183.3- 350,000 230,718 119,282- 34.1- 350,000 65.9 4600 TAX REVENUE 1,234,000 1,277,245 43,245 3.5 7,534,000 7,243,519 290,481- 3.9- 7,534,000 96.1 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 3,833,000 3,500,000 333,000- 8.7- 3,833,000 3,500,000 333,000- 8.7- 3,833,000 91.3 6000 MISCELLANEOUS INCOME 1,674 0 1,674- 100.0- 20,000 0 20,000- 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 38,016 38,016 .0 0 .0 OTHER REVENUES 5,601,799 6,677,026 1,075,227 19.2 17,357,000 17,545,840 188,840 1.1 17,357,000 101.1 c J FUND TOTALS 5,690,399 6,781,712 1,091,313 19.2 21,787,000 21,930,216 143,216 .7 21,787,000 100.7 PREPARED 7/15/13, 9:33:25 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /OM1851,4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERK 12/2013 CENTRAL OCNIRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 TYPE TP Treatment Plant TOTAL IVIAL PR U ALLOCATED PROJECT NO PRO= TITLE BUDGET COST EST PROJECT PCT EXPENDED PCT EXPENDED EXP CIB EST THIS EXP TO DATE FM THIS FY YEAR YTD 7283 FIRE PRJT SYS IIPR W 318,000 55,000 128,246 7284 TP HAZARD ID/REAEDIATICN 125,000 894,000 117,821 7301 TREATMENT PLANT PLANNING 1,666,000 1,662,000 1,083,771 SUB -TOTAL : 2,109,000 2,611,000 1,329,838 CNE -TIME RENOVATICN 377 210,218 779,162 7272 ELECTRIC BLOWER R12 W 474,000 2,004,000 422,329 7285 PRIMARY TREATMENT RENO✓ 4,460,000 10,051,000 1,274,809 7289 POB SEISMIC UPGRADE 190,000 1,259,000 135,741 7291 PUP /BLOWER SEISbIIC UPGRD 405,000 4,455,000 292,594 7292 SWITCHGEAR REFURBISiMf -P2 300,000 2,444,800 106,759 7294 SEC PROCESS IMPS 50,000 1,402,000 47,403 7295 AUX BOILER BURNER UPGRADE 215,000 185,000 138,306 7296 SEIShIIC UPGRADES FOR SCB 150,000 179,000 137,690 7297 WW/DRY SCRUBBER REPICMT 25,000 6,508,000 964 7302 PE RM REFURB, PH 2 25,000 900,000 16,843 7304 INSTR 6 CNTRI-PLC UPGRADE 60,000 800,000 38,720 7308 COGEN RENOVATION 100,000 100,000 1,823 7309 DAF TANKS REZVZATICN 100,000 100,000 7,475 SUB -TOTAL : 6,554,000 30,387,800 2,621,456 RECURRING RENOVATICN 2 1,823 98,177 7254 TP CATHODIC PROT SYS REPL 600,000 589,000 540,670 7265 TP EQUIRP NT REPLACEMENT 1,250,000 1,257,000 1,017,563 7268 TP FACILITIES RENO) 250,000 180,000 220,016 7269 TP ASSET MANAGEMENT 1,184,000 1,184,000 660,753 7298 PIPING RENWATICN, Pm 1,417,000 725,000 1,139,742 SUB -TOTAL : 01EfrR PROJECTS 4,701,000 3,935,000 3,578,744 7287 TP NAST'ER PLAN UPDATE 467,000 554,000 368,979 SUB -TOTAL 467,000 554,000 368,979 SUBSTANTIALLY COMPLETE 572,459 277,258 76 862,000 7241 WET WEATHER BYPASS DIPS 3,320,000 3,213,000 3,277,386 SUB -TOTAL : OCKILEMM PROTECTS 3,320,000 3,213,000 3,277,386 40 5,000 100,266 5 23,826 189,754 94 70,000 4,591 7 0 7,179 65 230,000 1,045,160 454 186,392 582,229 63 305,000 1,150,017 377 210,218 779,162 89 100,000 0 0 0 51,671 29 1,000,000 942,574 94 12,293 3,185,191 71 1,000 15,624 562 3,153 54,259 72 2,805,000 34,146 1 10,663 112,406 36 90,000 5,286 6 341 193,241 95 5,000 14,107 282 0 2,597 64 5,000 87,832 757 2,830 76,694 92 1,000 10,057 6 8,554 12,310 4 1,000 110 11 110 24,036 67 100,000 6,575 7 0 8,157 65 80,000 38,720 48 0 21,280 2 1DO,000 1,823 2 1,823 98,177 8 100,000 7,475 8 7,475 92,525 a 6 40 4,388,000 1,164,329 27 47,242 3,932,544 90 5,000 13,285 266 0 59,330 81 100,000 281,901 282 71,870 232,437 88 12,000 28,711 239 0 29,984 56 45,000 36,208 81 2,247 523,247 80 700,000 1,077,452 154 572,459 277,258 76 862,000 1,437,557 167 646,576 1,122,256 79 95,000 117,242 123 0 98,021 79 95,000 117,242 123 0 98,021 99 10,000 8,915 89 734 42,614 99 10,000 8,915 89 734 42,614 PREPARED 7/15/13, 9:33:25 CAPITAL II42401EM NT BUDGET PROGRAM /G -U514 100% OF FISCAL YEAR ELAPSED CENTRAL CSNPRA OOSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 TYPE TP TreaMent Plant TOTAL TOTAL PROTECT PCT PRO7 ALICCATED PROTECT EXPENDED EXP CIB ES NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS F PACE 2 ACCOUNTING PERIOD 12/2013 EXPENDED PCT EXPENDED REMNINING THIS E{P THIS ALLOCATED YEAR YTD mam BUDGET 7255 PRRIARY STRUCTURE DEMO 1,537,102 1,537,102 1,537,099 100 0 600,791 0 7256 ALTERNATIVE ENERGY STUDY 706,240 706,240 706,242 100 0 63,180 0 7276 PIPING RENVNWICNS, PH 5 2,484,926 2,484,926 2,484,924 100 0 1,382 0 7288 PIPIM RENOV PH 6 2,267,250 2,267,250 2,267,259 100 0 293,803 0 7290 OVTFALL IM2�-PH 6 3,525,608 3,525,608 3,525,615 100 0 2,747,870 0 SUB -TOTAL : 10,521,126 10,521,126 10,521,139 100 0 3,707,026 0 NALICCATED AUTHORIZATIONS 725,874 ROGRAM CCNTIIGK'Y 215,000 Treatment Plant 28,613,000 51,221,926 21,697,542 76 5,660,000 7,585,086 134 0 3 0 2- 0 2 0 9- 37,649 7- 37,649 13- 0 0 942,419 6,915,458 907 PREPARED 7/15/13, 9:33:25 PROGRAM /GtmIl851,4 CENTRAL CONTRA COSTA SANITARY DISTRICT TYPE CS Collection Systen TOTAL TOM PROJ ALLOCATF3J PROJECT NO PROJECT TITLE BUDGET COST EST RENCAWICN PCP 5948 SEWiR TV INSPECTION, PH2 1,200,000 9,000,000 5955 SUSPENDED PIPE SUPPORT 392,000 129,500 5976 DTABLO RENOJATICNS PH2 700,000 2,365,000 5982 PIPE BURST BLAIAW 828,000 520,000 5991 P.H. SEWER RENOV PH 2 400,000 2,383,300 5993 EORCMIN ASSESSMENT' 127,000 74,000 5999 CIPP BLANKET CONTRAST 92,200 236,000 8401 WC SEWER RENOV PH9 3,088,000 3,078,000 8404 IAEAYETTE SE39ER RENOV PH8 2,304,500 1,991,000 8405 2013 CIPP PROJECT 1,010,000 2,160,000 8410 CATHODIC PROT SYS REPL 200,000 1,200,000 8411 NO.ORINDA SEXIER REN. PH 5 450,000 2,064,000 8413 WCK SUM REM., PH 10 329,000 2,029,000 8415 MAITIDM PH 4 SEWER PEN. 150,000 2,010,000 SUB -TOTAL : 11,270,700 29,239,800 REGL /OOMP/URGN!r /PLNG /SAFE 44 100,000 5962 MANHOLE REMDP LVL MONITOR 250,000 510,000 SUB -TOTAL 250,000 510,000 EXPANSION 200,000 0 5773 SMITH ROAD CAD 121,000 0 5937 ALHAMBRA VALLEY ASSMT DST 200,000 130,000 8412 PH GRAYSON CREEK TRUNK SW 500,000 3,100,000 8418 COL.SYS. MODELING UPGRADE 100,000 100,000 SUB -TOTAL : 921,000 3,330,000 RM ING STATIONS 426 6,444 5941 PS EQUIP 6 PIPING REPL 640,000 820,000 5995 SR AND MTZ BYPASS PUMPS 55,000 300,000 6003 SR PUMPING STATION UPGRAD 402,000 580,000 8403 BU(3wm AIR RMP ST REPL 50,000 850,000 8406 RMP STATION SAFETY ]MPS 60,000 600,000 8407 MUCINEZ BYPASS PROP 200,000 280,000 8409 PS SCADA O&M MANUAL 20,000 50,000 8414 NOR PCMPG ST.(iAPPER POMP 100,000 400,000 SUB -TOTAL : OIHM PROJECTS 1,527,000 3,880,000 CAPITA. IMPR9V -M BUDGET - PAGE 3 1008 OF FISCAL YEAR ELAPSED MIDOUNIING PERIOD 12/2013 PERIOD ENDING: 6/30/2013 PROJECT PCP EXPENDED PCT EXPENDED REMAINING EXPENDED EXP CIB EST THIS EKP THIS ALLOCATED TO DATE PTD THIS EY YEAR YTD MNni BUDGET 1,128,323 94 1,000,000 327,804 33 31,341 71,677 184,822 47 100,000 115,684 116 10,567 207,178 706,892 101 300,000 631,226 210 32,030 6,892- 362,415 44 100,000 38,738 39 596 465,585 133,017 33 200,000 0 0 0 266,983 79,257 62 14,000 17,825 127 6,109 47,743 45,843 50 10,000 42,609 426 6,444 46,357 2,890,792 94 1,800,000 2,321,444 129 135,603 197,208 1,019,674 44 1,800,000 711,692 40 265,539 1,284,826 717,078 71 2,000,000 577,681 29 375,122 292,922 6,864 - 3 200,000 6,864 3 0 193,136 441,110 98 264,000 433,572 164 30,143 8,890 273,694 83 229,000 273,694 120 21,624 55,306 26,357 18 10,000 26,357 264 3,776 123,643 8,016,138 71 8,027,000 5,525,190 69 918,894 3,254,562 130,933 52 100,000 55,208 55 0 119,067 p (� 130,933 52 100,000 55,208 55 0 119,067 53,914 45 0 53,914 0 0 67,086 129,002 65 3,000 3,479 116 295 70,998 388,975 78 500,000 381,089 76 29,337 111,025 1,059 1 100,000 1,059 1 0 98,941 572,950 62 603,000 439,541 73 29,632 348,050 547,824 86 75,000 77,029 103 0 92,176 44,391 81 200,000 118 0 118 10,609 370,798 92 250,000 318,215 127 121,044 31,202 83 0 400,000 83 0 0 49,917 0 0 60,000 0 0 0 60,000 91,684 46 5,000 89,225 785 955 108,316 12,480 62 25,000 12,480 50 0 7,520 19,964 20 50,000 19,964 40 1,356 80,036 1,087,224 71 1,065,000 517,114 49 123,473 439,776 PREPARED 7/15/13, 9:33:25 CAPITAL II ffwVE wr BUDGET PAGE 4 PROGRAM /GM185L4 1008 OF FISCAL YEAR ELAPSED ADDOUNTING PERIOD 12/2013 CENTRAL CONTRA OCST'A SANITARY DISTRICT PERIOD ENDING: 6/30/2013 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY YEAR YTD NCM BUDGET 8417 SURVEY M NUM NT nZIALL 50,000 0 48,192 96 0 48,192 0 27,096 1,808 SUB -TOTAL : 50,000 0 48,192 96 0 48,192 0 27,096 1,808 SUBSTANTIALLY COMPLETE 5973 NO ORIIIDA SEWER PEN PH 4 2,589,000 2,830,000 2,579,690 100 1,806,000 1,582,614 88 0 9,310 SUB- TOTAL, : 2,589,000 2,830,000 2,579,690 100 1,806,000 1,582,614 88 0 9,310 COMPLETED PFOJECTS 5965 COLLEXTIGN SYSTM PLANNING 1,219,494 1,219,494 1,219,492 100 0 131,548 0 11,053 2 5967 A -L, EASEMENT A=S P2 1,356,788 1,356,788 1,356,786 100 0 18,935 0 0 2 5987 CS C7 IC PROT SYS REPL 349,392 349,392 349,393 100 0 117,635 0 14,803 1- 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- 6476 SLHTfBROOK ROAD CAD 156,744 156,744 156,744 100 0 17,538 0 17,538 0 6513 ST. MARY'S ROAD CAD 386,660 386,660 386,660 100 0 386,660 0 19,375 0 8416 2012 -13 DEVELPDNT SEWERAG 822,990 822,990 822,995 100 0 822,995 0 99,537 5- SUB- TOTAL : 9,301,163 8,489,868 9,301,174 100 0 1,506,949 0 162,306 11- UNALLOCATED AUTHORIZATIONS 724,387 0 PROGRAM CONTINGENCY 350,550 0 Collection System 26,983,800 48,279,668 21,736,301 81 11,601,000 9,674,808 83 1,261,401 5,247,499 0 PREPARED 7/15/13, 9:33:25 CAPITAL D4?ROVIIMMNl' BUDGET PAGE 5 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2013 CENIRAL CCtTM COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2013 TYPE GI General Lrproverents TOTAL TOTAL PROJECT PCT E}0?EPIDID PCT FXPFSIDID REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS ESOP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD Mk1TH BUDGET v'. �r,ea„iau r�17� 'f1.7Yay.` 8195 INFO TECHNOLOGY DEVEL.OPMP 6,646,000 5,671,000 6,010,831 90 1,095,000 977,026 89 251,755 635,169 8227 GDI TREATMENT PLANT 500,000 923,100 222,444 45 200,000 1,496 1 0 277,556 8232 GDI /SMS REPLACEMENT 750,000 950,000 251,148 34 345,000 163,453 47 23,238 498,852 SUB -TOTAL 7,896,000 7,544,100 6,484,423 82 1,640,000 1,141,975 70 274,993 1,411,577 PRQJECIS 8207 GENERAL SECURITY ACCESS 60,000 93,000 47,616 79 15,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 753,000 1,118,000 729,429 97 90,000 87,791 98 4,366 23,571 8223 DISTRICT PROP SAFETY IMP 219,000 124,000 198,912 91 80,000 185,532 232 8,783 20,088 8225 IM3OFF TRIANGLE LEVLEMWr 63,000 64,000 43,545 69 10,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 5,716,000 6,013,000 3,044,087 53 3,800,000 2,258,690 59 614,504 2,671,913 8229 MARTINEZ EASEMENT AOQLJIS 130,000 216,000 114,576 88 31,000 1,340 4 710 15,424 8230 CAPITAL LEGAL SERVICES 210,000 560,000 74,531 36 70,000 12,924 19 1,786 135,469 8233 CSOD FACILITY IMPROVEMENT 100,000 384,000 95,727 96 30,000 95,727 319 3,141 4,273 8234 HOB R4T04E 1rNTS 234,000 685,000 159,555 68 60,000 159,555 266 53,421 74,445 9999 CAPITAL PRa7ECP CLEARING 0 10,000 2 0 1,000 0 0 415,131- 2- SUB -TOPAZ : 7,485,000 9,267,000 4,507,980 60 4,187,000 2,801,559 67 271,580 2,977,020 3V SUBSTANTIALLY CCHPLETE 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 804,830 84 956,654 804,830 84 13,627 151,824 SUB -TOTAL COMPLETED PROJECTS 956,654 956,654 804,830 84 956,654 804,830 84 13,627 151,824 8210 IQEWIT PARCEL DEVELOPMENT 147,528 147,528 147,529 100 0 11,367 0 0 1- 8219 HOB DIPADJFMENTS 781,916 781,916 781,916 100 0 153,040 0 0 0 8221 POD IMPROVEMENTS PROGRAM 150,901 150,903 150,903 100 0 21,659 0 0 2- 8224 DIST RENTAL PROPERTY IMP 569,496 569,496 569,496 100 0 529,056 0 1,931 0 8228 DISTRICT EASEMENT ACQUIS 740,018 740,018 740,022 100 0 332,281 0 20,314 4- 8231 SEISMIC IMPS- RERTAL PROP 375,823 375,823 375,821 100 0 309,472 0 0 2 8512 2011 -12 EQUIP & VEHICLES 234,874 234,874 234,874 100 0 26,215 0 0 0 SUB -70TAL 3,000,556 3,000,558 3,000,561 100 0 1,383,090 0 22,245 5- UNASLOCATED AUTHOiIZATICNS 1,292,720 0 PROGRAM ONPINGENCY 426,000 0 General Lprove ants 21,056,930 20,768,312 14,797,794 70 6,783,654 6,131,454 90 582,445 6,259,136 PREPARED 7/15/13, 9:33:25 PROGRAM /GM1851A CENTRAL OCNrRA COSTA SANITARY DISTRICT CAPITAL R4PROAM1T BUDGEr 1008 OF FISCAL YEAR ELAPSED PERIOD ENDING: 6/30/2013 PAGE 6 ACOO NDING PERIOD 12/2013 TYPE RN Recycled Water TC7TAL TOTAL PPLa7ECr FCI' EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PFD= TITLE BUDGET COST EST 70 DATE FM THIS FY YEAR YTD b0?m BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,657,500 1,401,000 1,456,283 88 105,000 371,222 354 37,479 201,217 7261 RW CATHODIC PRC7rEC,TICN 20,000 38,000 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 250,000 264,153 94 5,000 13,879 278 8,050 15,847 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,100,000 2,216,856 57 3,300,000 1,931,673 59 803,066 1,698,144 7300 REFINERY RECYCLED WATER 150,000 480,000 56,344 38 100,000 50,271 50 10,914 93,656 SUB -TOTAL : 6,022,500 6,269,000 4,003,720 67 3,515,000 2,367,045 67 859,509 2,018,780 COMPLETED PACJECT5 7303 RW LINE CONODA -MITBY RPR 179,729 179,731 179,731 100 0 156,264 0 0 2- SUB -TOM : 179,729 179,731 179,731 100 0 156,264 0 0 2- UNPIJ,CCATED AITIHORIZATICNS 16,229- 0 PROGRAM CONTINGENCY 208,500 0 Recycled Water 6,394,500 6,448,731 4,183,451 65 3,515,000 2,523,309 72 859,509 2,211,049 GRID TOTAL 83,048,230 126,718,637 62,415,088 0 27,559,654 25,914,657 0 3,645,774 20,633,142 0 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE, 2013 (4) 53,692,910 54.700.000 (5,000.000) 49.700.000 49.709.334 100.00% 10,060.10 85,610.50 95,670.60 (3) (5) (6) 32,520.50 32,520.50 10.060.10 118.131.00 128.191.10 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2013 was 0.244 0/6. 7 (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. •c (4) The weighted average yield of the total Sewer Construction portfolio is 0.2347 %. (5) The market value of the portfolio on June 30, 2013 was $49,709,334. 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 -2190 — 1 (1) 39,200,000 40,200,000 0 39,200,000 39,210,710 78.87% 7,968.44 78,613.82 86,582.26 (1,000,000) 893 UBS Comm Pa 12/21/12 06/21/13 0 0.285 3,994,237 4,000,000 (4,000,000) 0 0.00% 633.33 5,130.01 5,763.34 894 BNP Paribas YCD 04/26/13 07126/13 26 0.240 3,500,000 3,500,000 3,500,000 3,500,190 7.04% 583.33 816.67 1,400.00 895 Union Bank of Ca. NCD 04/26/13 07/26113 26 0.150 3,500,000 3,500,000 3,500,000 3,499,945 7.04% 437.50 525.00 962.50 896 Bank of Nova Scotia Comm Pa 04126/13 07/26/13 26 0.150 3,498,673 3 500 000 3,500,000 3,498,488 7.04% 437.50 525.00 962.50 (4) 53,692,910 54.700.000 (5,000.000) 49.700.000 49.709.334 100.00% 10,060.10 85,610.50 95,670.60 (3) (5) (6) 32,520.50 32,520.50 10.060.10 118.131.00 128.191.10 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2013 was 0.244 0/6. 7 (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. •c (4) The weighted average yield of the total Sewer Construction portfolio is 0.2347 %. (5) The market value of the portfolio on June 30, 2013 was $49,709,334. 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 7/15/13, 9:30:29 2013 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF- INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 72,273.62 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 2,348.71 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 1,667,479.30 DUE FROM S/C 33,460.76 DUE FROM DEBT FUND .00 -- TOTAL ASSETS -- ------ - - - - 5,575,562.39 -- ----- - - - - - -- LIABILITIES DUE TO R/E 792,994.75 - DUE TO S/C 43,026.09 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 12,149.14 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT TOTAL LIABILITIES .00 1,848,169.98- 2 3 2 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 1,367,413.63 REVENUE SUMMARY 1,267,472.62 - TOTAL FUND EQUITY ------- - - - - -- 3,727,392.41 - TOTAL LIABILITIES AND FUND EQUITY ---- ---- - - - - -- 5,575,562.39 - -------------- -------------- PREPARED 07/15/13, 09:35:31 PRAM SELFREV ACCC1UNT DESCRIPTION 4501 INTEREST 7301 SUBROGATICN RECOVERIES 7401 CONTRIBUTION FRCM O&M * SUB -ELM A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 (XNTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATICN RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RE0OVMY - HEM * SUB -FiM C CENTRAL OCNTRA COSTA SANITARY DISTRICT SELF INSURANCE REVENUE REPORT PERK ENDING: 6/30/2013 - -- MONTH -TO -DATE BUDGET Actual 337 998 0 0 0 0 337 998 800 2,395 0 0 0 0 800 2,395 412 1,274 0 6,502- 0 0 2,625 21,183 3,037 _ -------- 15,955 4,174 19,349 Variance % 661 196.14 0 .00 0 .00 661 196.14 1,595 199.38 0 .00 0 .00 1,595 199.38 862 209.22 6,502- .00 0 .00 18,558 706.97 -- 12,918 - 425.35 15,175 363.56 - - - - -- YEAR -TO -DATE Budget Actual 4,000 3,314 0 0 0 0 4,000 3,314 9,600 7,953 0 0 0 0 9,600 7,953 4,900 4,002 0 381,021 850,000 850,000 31,500 21,183 886,400 1,256,206 900,000 1,267,473 PAGE 1 ACCOUNTING PERIOD 12/2013 Variance % 686- 17.15- 0 .00 0 .00 686- 17.15- 1,647- 17.16- 0 .00 0 .00 1,647- 17.16- 898- 18.33- 381,021 .00 0 .00 10,317- 32.75- - 369,806 41.72 367,473 40.83 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 % 82.85 .00 .00 82.85 82.84 .00 .00 82.84 81.67 .00 100.00 67.25 141.72 140.83 3y PREPARED 07/15/13, 09:34:48 CENTRAL CCNTRA CCSTA SANTiARY DISTRICT PACE 1 PROGRAM SELFEXP SELF INSURANCE EXPENSE REPORT ACNUNTING PERIOD 12/2013 PERK ENDING: 6/30/2013 - - - - -- MM-70,-DATE ---- - -- - - - - -- YEAR-TO-DATE - - - - - -- ANNUAL ACOOLINT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET % 1420 LOSSES 20,837 325 20,512 98.44 250,000 57,055 192,945 77.18 250,000 22.82 1421 LEGAL SERVICES 1,250 3,193 1,943- 155.44- 15,000 27,560 12,560- 83.73- 15,000 183.73 1422 TECMICAL SERVICES 3,337 0 3,337 100.00 40,000 24,856 15,144 37.86 40,000 62.14 * SUB -FUND A 25,424 3,518 21,906 86.16 305,000 109,471 195,529 64.11 305,000 35.89 1420 1 C6SFS 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 19,587 9,200 10,387 53.03 235,000 188,024 46,976 19.99 235,000 80.01 1422 TECHNICAL SERVICES 5,000 0 5,000 100.00 60,000 0 60,000 100.00 60,000 .00 * SUB -FUND B 24,587 9,200 15,387 62.58 295,000 188,024 106,976 36.26 295,000 63.74 1420 LOSSES 0 0 0 .00 0 381,021 381,021- .00 0 .00 1421 LEGAL SERVICES 5,000 106 4,894 97.88 10,000 9,480 520 5.20 10,000 94.80 1422 TECMCAL SERVICES 424 0 424 100.00 5,000 0 5,000 100.00 5,000 .00 1423 LIABILITY INSURANCE 0 0 0 .00 375,500 302,573 72,927 19.42 375,500 80.58 1424 PROPERTY INSURANCE 0 0 0 .00 100,000 121,846 21,846- 21.85- 100,000 121.85 1425 INSURANCE CXNSULTING SVS 424 0 424 100.00 51000 5,000 0 .00 5,000 100.00 1426 CLAIMS ADilU51 m 125 0 125 100.00 1,500 250,000 248,500- 6,566.67- 1,500 6,666.67 * SUB -FUSED C 5,973 106 5,867 98.23 497,000 1,069,920 572,920- 115.28- 497,000 215.28 - - -- 55,984 -- 12,824 - 43,160 - -- - -- - 77.09 - - - -- 1,097,000 - - - - -- 1,367,414 -- - - - - -- 270,414- - - - - - -- 24.65- - -- -- 1,097,000 -- 124.65 (DY CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JUNE, 2013 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- - - -- 1 (1) 3,800,000 3 800 000 3,800,000 3,801,038 100.00% 762.08 10,872.70 11,634.78 (3) 3,800,000 3,800,000 0 3,800,000 3,801,038 100.00% 762.08 10,872.70 11,634.78 (2) (125.63) (125.63) 762.08 10,747.07 11,509.15 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2013 was 0.244 %. 03� (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 0.244 %. (4) The market value of the portfolio on June, 2013 was $3,801,038. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 7/15/13, 9:30:29 2013 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 12/2013 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 315,286.56 REVENUE BOND RESERVE CASH 19,445.10 - ACCRUED INTEREST A/R 36,484.28 DUE FROM R/E 54,365,590.62 DUE FROM S/C 744,818.33 DUE FROM S/I .00 TOTAL ASSETS ------ -- - --- -- 60,855,234.69 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 187,119.25 - DUE TO S/C 11,722,730.43 - 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 718,146.67 - DEFERRAL -BOND REFUNDING 3 '7 TOTAL LIABILITIES ------- - - -.00 57,089,823.50 - / FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,802,084.60 REVENUE SUMMARY 5,567,495.79 - TOTAL FUND EQUITY 3,765,411.19 - TOTAL LIABILITIES AND FUND EQUITY 60,855,234.69- PREPARED 07/15/13, 09:37 :56 PROGRAM DEBTREV ACOOUNT DESCRIFrICN 2300 SEWER SVC CHRG-CCUNI7 4552 RE= H2O LOAN INT INOCHE 4553 2009 BOND INTEREST IINCCHE 4600 TAX REVENUE • REVENUE CENTRAL (XNTM COSTA SANTfARY DISTRICT DEBT SERVICE FUND REVENUE REPO' PEItioD ENDING: 6/30/2013 PAGE 1 ACCOWING PERIOD 12/2013 - - - -- 14IM -1C) -DATE - - - ---- - - - - -- YEAR- 10--DATE -- - - - - -- ANNUAL BUDGET Actual variance % Budget Actual Varianoe 8 BUDGET 8 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 31,187 31,187 .00 217,630 28,537 189,093- 86.89- 217,630 13.11 0 189,093 189,093 .00 5,349,866 5,538,959 189,093 3.53 5,349,866 103.53 0 220,280 220,280 .00 5,567,496 5,567,496 0 .00 - - - - -- 5,567,496 -- - - - - -- 100.00 - - - -- 0 ------ -- - - -- -- 220,280 - - - - -- - - 220,280 - - -- 00 - - -- -- 5,567,496 - - - -- --- 5,567,496 - - - - -- --- 0 .00 5,567,496 100.00 PREPARED 07/15/13, 09:37:18 PROGRAM DEBTEXP CENTRAL CCt?M COSTA SANITARY DISTRICT DEBT SERVICE R)ND EXPENSE REPORT PERIOD ENDING: 6/30/2013 PAGE 1 ACCOUNTING PERIOD 12/2013 39 - - - - -- MITTH -TO -DATE - --- - -- - - - -- YEAR -TO- DATE -- -- - - -- ANNUAL ACCOUNT DESCRIPTICN BUDGET Actual Variance 8 Budget Actual Variance 8 BUDGET 8 1252 RECYC H2O INTEREST EXP 0 0 0 .00 26,708 26,708 0 .00 26,708 100.00 1253 2009 BCND DEBT EXPENSE 598,920 618,366 19,446- 3.25- 1,775,376 1,775,376 0 .00 1,775,376 100.00 * DEBT SERVICE 598,920 618,366 19,446- 3.25- 1,802,084 1,802,085 1- .00 ----- 1,802,084 - - - - -- 100.00 - ---- -- ------ -- - - -- 598,920 -- 618,366 --- - - - - -- --- 19,446- -- - - -- 3.25- --- -- - - -- 1,802,084 --- - - - - -- ----- 1,802,085 . - - - - -- ----- 1- -- .00 1,802,084 100.00 39