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HomeMy WebLinkAbout04.c. Receive July 2013 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT August 21, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING�41 SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending July, 2013: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Materials & Supplies Other Expenses Budgeted Actual 8,010,702 7,431,528 99,083 35,047 93,499 18,614 313,649 145,180 #. C, Favorable /(Unfavorable) Variance Explanation / 579,174 Expenses lower due to vacant positions and associated benefit savings from those positions. 64,036 Lower from delay in billings. 74,885 Lower from delay in billings. 168,469 Lower due to budget spread over 12 months versus actual expense occurring sporadically 167,591 35,660 131,931 145,481 48,918 96,563 throughout the year. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. A CENTRAL CONTRA COSTA SANITARY DISTRICT August 21, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KIN SUBJECT: Sewer Constructs n Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending July, 2013: Revenue favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 399,166 789,632 390,466 Mt Diablo - Merrill Gardens retirement community FINANCIAL STATEMENT SUMMARY July,-2013 O & M Revenue Jul -13 Actual Budget Variance O & M Expenses 8,537 - 9,773 - 1,236 12.6% - Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 243 125. 118 94.4% YEAR -TO -DATE Actual Budget Variance 8,537 - 9,773 1,236 12.6% Variance 579 0 64. 75 168 12 . 32 73 132 97 1,232 Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 1,232 Sewer Construction YEAR -TO -DATE Revenue 1,023 Expense 1,326 Over /Under 303 _ TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of July, 2013 was 0.267 %. . 0 PREPARED 8/13/13, 9:36:14 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2013 001 RUNNING EXPENSE ---- -- -------- - - - --- CURRENT ASSETS CASH 2,652,742.85 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 11,564,133.18 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 274.00 ACCOUNTS RECEIVABLE -COBRA 1,272.57 A /R -SSC DIRECT BILL 3,308.94 COMPUTER PURCHASE PROGRAM 14,221.02 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 95,784.07 PREPAID EXPENSES 869,921.33 PREPAID RETIREMENT 17,223,814.86 SUPPLIES & MATERIAL INV 2,052,937.84 DUE FROM S/C 42,853,928.95 DUE FROM S/I 159,342.36 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT LAND 17,262,248.91 INTANGIBLE ASSETS 4,596,467.00 ACCUM DEPR - INTANGIBLE 135,315.72 - BUILDINGS 36,120,719.95 ACC DEPR- BUILDINGS 8,059,167.55 - TREATMENT PLANT 299,830,466.06 ACC DEPR- TREATMENT PLANT 180,670,823.91 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 24,342,929.15 - SEWAGE COLLECTION FACIL 311,633,989.21 OUTFALL SEWERS 11,338,934.72 FURNITURE & EQUIPMENT 15,651,212.16 ACC DEPR -FURN & EQUIP 11,851,588.19 - VEHICLES 6,558,064.91 ACC DEPR - VEHICLES 4,100,982.35 - RECY WATER INFRASTRUCTURE 13,515,026.00 ACCUM DEPRC -RECY WATER 5,898,342.72 - ACC DEPR- SEWAGE COL SYS 53,103,663.00 - ACC DEPR - OUTFALL 3,012,480.78 - CONTRIBUTED SEWER LINES 150,834,929.81 ACC DEPR - CONTRIB ASSETS 51,127,280.04 - CONSTRUCTION IN PROGRESS 24,533,253.67 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 20,004,403.71- 77,597,223.92 603,985,468.92 - ------- - - - - -- 681,582,692.84 -------- - - - - -- -------------- 0 PREPARED 8/13/13, 9:36:14 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2013 001 RUNNING EXPENSE ---- --------- - - - - - -- DUE TO S/I 600,000.00 - DUE TO DEBT FUND 54,178,471.37 - ACCOUNTS PAYABLE 1,580,539.81 - SALES TAX PAYABLE 5,786.47 - ACCRUED WAGES PAYABLE 877,958.69 - 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 1,399,236.89 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 4,832.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,552.53 - HEALTH NET .00 OCCUPATIONAL HEALTH, .00 DISABILITY INS 64.12 - LIFE INS 49.30 - DELTA DENTAL 219.04 - POST EMP. BENEFIT -OPEB 1,595,062.23 - CAFETERIA PLAN PAYABLE 82,579.61 - PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE 558,344.77 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 - 93,824,554.51- 75,301,279.00- 273,399,534.67- 12,588,710.28- 8,536,681.67 242,922.28- 83,927,443.96- 597,655,248.88- -------------- 681,582,692.84- -------------- PREPARED 8/08/13, 14:00:31 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - ---- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE ----- --- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 8,258 39,892 31,634 383.1 8,258 39,892 31,634 383.1 99,100 40.3 2300 SEWER SVC CHRG- COUNTY 0 0 0 .0 0 0 0 .0 58,580,200 .0 2400 SEWER SVC CHRG - DIRECT 0 277 277 .0 0 277 277 .0 874,400 .0 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 0 1,833 100.0- 1,833- 0 1,833 100.0- 22,000- .0 SEWER SERVICE CHARGES 6,425 40,169 33,744 525.2 6,425 40,169 33,744 525.2 59,531,700 .1 2600 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 12,800,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 12,800,000 .0 1000 PERMIT /APPLICATION FEES 19,166 38,096 18,930 98.8 19,166 38,096 18,930 98.8 230,000 16.6 1700 SEPTIC TANK DUMPING 5,416 7,346 1,930 35.6 5,416 7,346 1,930 35.6 65,000 11.3 1900 OVERTIME INSPECTION 750 402 348- 46.4- 750 402 348- 46.4- 9,000 4.5 2000 SIDE SEWER INSPECTION 40,750 65,895 25,145 61.7 40,750 65,895 25,145 61.7 489,000 13.5 2700 SALES 166 0 166 - 100.0- 166 0 166- 100.0- 2,000 .0 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 2,000 0 2,000- 100.0- 145,000 .0 �\ 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 0 0 0 .0 95,000 .0 /1 1 3200 NEW INDUSTRY PERMIT FEES 833 2,190 1,357 162.9 833 2,190 1,357 162.9 10,000 21.9 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 24,000 .0 3500 LEASE RENTAL INCOME 43,941 65,791 21,850 49.7 43,941 65,791 21,850 49.7 527,300 12.5 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 102,000 .0 4300 ANNEXATION CHARGES 2,000 3,596 1,596 79.8 2,000 3,596 1,596 79.8 24,000 15.0 4500 INTEREST INCOME 0 0 0 .0 0 0 0 .0 119,000 .0 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 0 0 0 .0 0 0 0 .0 230,000 .0 5600 HOUSE HAZARD WASTE REIMB 3,000 8,837 5,837 194.6 3,000 8,837 5,837 194.6 745,000 1.2 6000 MISCELLANEOUS INCOME 0 9,149 9,149 .0 0 9,149 9,149 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 1,452 1,286 774.7 166 1,452 1,286 774.7 2,000 72.6 OTHER REVENUES 118,188 202,754 84,566 71.6 118,188 202,754 84,566 71.6 2,820,300 7.2 FUND TOTALS 124,613 242,923 118,310 94.9 124,613 242,923 118,310 94.9 75,152,000 .3 PREPARED B/,13/13, 9:33:03 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PERIOD 1/2014 PROGRAM /GM275L 8% OF YEAR LAPSED ACCOUNTING 1,963,137 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 25,000 ----------------------------------------------------------------------------------------------------------- OBJ OVERTIME ------------ -MONTH -TO- DATE------- - - - - -- ---- ----- - - -- - YEAR -TO- DATE -------- - - ---- ANNUAL NO ACCOUNT ----------------------------------------------------------------------------- TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE -----$ - - - - ----- ----- ---- -- ----- --- -- - - -- -- BUDGET - - - - - % - 0101 SALARIES & WAGES- MGMNT. 181,410 0102 SALARIES & WAGES -NON MGMT 1,963,137 0103 SALARIES & WAGES -COMP ABS 25,000 0105 OVERTIME 71,649 80,781 0106 STANDBY PAID 18,975 0110 SALARY VACANCY 12,681 42,497- SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 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 0213 OPEB CONTRIBUTION EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD TOTAL LABOR CHARGES 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 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 2,226,806 48,772 0 30,827 811,242 1,720,033 130,345 76, 050 6, 162 14,327 0 94,581- 3,384,400 6,127,577 343,681 - 343,681- 8,010,702 4,933 5,333 2,703 12,969 25,000 6,500 6,000 45,000 16,583 99,083 44,796 12, 624 0 8,519 27,558 UTILITIES 93,499 125,315 56,095 30.9 181,410 125,315 56,095 30.9 2,176,963 5.8 1,891,488 71,649 3.6 1,963,137 1,891,488 71,649 3.6 23,557,800 8.0 12,681 12,319 49.3 25,000 12,681 12,319 49.3 300,000 4.2 65,424 15,357 19.0 80,761 65,424 15,357 19.0 969,535 6.7 17,233 1,742 9.2 18,975 17,233 1,742 9.2 227,723 7.6 0 42,497 -100.0 42,497- 0 42,497 -100.0 510,000- .0 2,112,141 114,665 5.1 2,226,606 2,112,141 114,665 5.1 26,722,021 7.9 32,138 16,634 34.1 48,772 32,138 16,634 34.1 585,515 5.5 0 0 .0 0 0 0 .0 30,000 .0 29,382 1,445 4.7 30,827 29,382 1,445 4.7 370,161 7.9 744,751 66,491 8.2 811,242 744,751 66,491 8.2 9,735,139 7.7 1,188,478 531,555 30.9 1,720,033 1,188,478 531,555 30.9 20,640,634 5.8 125,869 4,476 3.4 130,345 125,869 4,476 3.4 1,564,386 B.0 74,149 1,901 2.5 76,050 74,149 1,901 2.5 912,856 8.1 5,765 397 6.4 6,162 5,765 397 6.4 74,135 7.8 13,288 .1,039 7.3 14,327 13,288 1,039 7.3 172,158 7.7 0 0 .0 0 0 0 .0 360,000 . 0 �1 0 94,581 -100.0 94,581- 0 94,581 -100.0 1,135,000- .0 3,384,400 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 5,598,220 529,357 8.6 6,127,577 5,598,220 529,357 8.6 36,694,384 15.3 278,833- 64,848- 18.9 343,681- 278,833- 64,848- 18.9 4,124,238- 6.8 278,633- 64,848- 18.9 343,681- 278,833- 64,848- 18.9 4,124,238- 6.8 7,431,528 579,174 7.2 8,010,702 7,431,528 579,174 7.2 59,292,167 12.5 3,646 1,287 26.1 4,933 3,646 1,287 26.1 59,200 6.2 150 5,183 97.2 5,333 150 5,183 97.2 64,000 .2 5,519 2,816- 104.2- 2,703 5,519 2,816- 104.2- 32,437 17.0 9,315 3,654 28.2 12,969 9,315 3,654 28.2 155,637 6.0 6,030 18,970 75.9 25,000 6,030 18,970 75.9 300,000 2.0 0 6,500 100.0 6,500 0 6,500 100.0 450,000 .0 0 6,000 100.0 6,000 0 6,000 100.0 72,000 .0 22,332 22,668 50.4 45,000 22,332 22,668 50.4 540,000 4.1 6,685 9,898 59.7 16,583 6,685 9,898 59.7 199,000 3.4 35,047 64,036 64.6 99,083 35,047 64,036 64.6 1,561,000 2.2 119- 44,917 100.3 44,798 119- 44,917 100.3 995,200 .0 6,860 5,764 45.7 12,624 6,860 5,764 45.7 2,216,500 .3 0 0 .0 0 0 0 .0 473,000 .0 649 7,870 92.4 8,519 649 7,870 92.4 102,250 .6 11,224 16,334 59.3 27,558 11,224 16,334 59.3 330,700 3.4 18,614 74,885 80.1 93,499 18,614 74,885 80.1 4,117,650 .5 PREPARED 8/13/13, 9:33:03 EXPENSE SUMMARY REPORT BY DISTRICT ACCOUNTING PAGE PERIOD 2 1/2014 PROGRAM /GM275L 8% OF YEAR LAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 -------------------------------- OBJ ------------------------------------------------- ------ ------- MONTH -TO- DATE------- - - - - -- ----------- --- YEAR -TO- DATE -------- -- - - -- ANNUAL NO --------------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 8------ BUDGET- - - - -$- 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 7,169 422 5.6 7,591 7,169 422 6,688 5.6 73.0 91,100 110,000 7.9 2.3 0602 VEHIC /EQUIP REPAIR MAINT 9,166 2,478 21,761 6,688 58,400 73.0 72.9 9,166 80,161 2,478 21,761 58,400 72.9 962,000 2.3 0603 0604 GENERAL REPAIRS & MAINT OUTSIDE REPAIRS & MAINT. 80,161 170,507 24,044 146,463 85.9 170,507 24,044 146,463 85.9 2,046,701 1.2 0605 COMPUTER REPAIRS & MAINT 46,224 89,102 42,878- 92.8- 46,224 89,102 42,878- 92.8- 555,726 16.0 0606 REAL PROPERTY REPAIRS 0 626 626- .0 0 626 626- .0 0 .0 REPAIRS & MAINTENANCE 313,649 145,180 168,469 53.7 313,649 145,180 168,469 53.7 3,765,527 3.9 0701 ASH REMOVAL 12,666 10,406 2,260 17.8 12,666 10,406 2,260 17.8 152,000 6.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 2,083 0 2,083 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 0 7,500 100.0 7,500 0 7,500 100.0 90,000 .0 0704 JANITORIAL & REFUSE REMOV 24,147 20,093 4,054 16.8 24,147 20,093 4,054 16.8 289,800 6.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 2,500 0 2,500 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 1,140 7,053 5,913 - 518.7- 1,140 7, -053 5,913- 518.7- 513,700 1.4 HAULING & DISPOSAL 50,036 37,552 12,484 25.0 50,036 37,552 12,484 25.0 1,100,500 3.4 0801 PROFESSIONAL SERVICES 10,520 463 10,057 95.6 10,520 463 10,057 95.6 126,250 .4 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 6,666 0 6,666 100.0 80,000 .0 O 0803 LEGAL SERVICES -STAFF 15,120 0 15,120 100.0 15,120 0 15,120 100.0 271,100 .0 PROFESSIONAL & LEGAL SERV 32,306 463 31,843 98.6 32,306 463 31,843 98.6 477,350 .1 0901 OUTSIDE SAFETY SERVICES 6,748 6,379 369 5.5 6,748 6,379 369 5.5 89,200 7.2 0902 TECHNICAL SERVICES 179,281 118,898 60,383 33.7 179,281 118,898 60,383 33.7 2,271,520 5.2 0903 0904 DATA PROCESSING SERVICES OTHER PUBLIC AGENCY SERVS 0 50,416 0 44,835 0 5,581 .0 11.1 0 50,416 0 44,835 0 5,581 .0 11.1 300 309,500 .0 14.5 0905 REPROGRAPHIC SERVICES 1,090 0 1,090 100.0 1,090 0 1,090 100.0 13,101 .0 0906 RECRUITMENT 9,833 4,292 5,541 56.4 9,833 4,292 5,541 56.4 118,000 3.6 OUTSIDE SERVICES 247,368 174,404 72,964 29.5 247,368 174,404 72,964 29.5 2,801,621 6.2 1001 SELF - INSURANCE EXPENSE 600,000 600,000 0 .0 600,000 600,000 0 .0 600,000 100.0 SELF - INSURANCE EXPENSE 600,000 600,000 0 .0 600,000 600,000 0 .0 600,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,766 9,441 8,325 46.9 17,766 9,441 8,325 46.9 213,260 4.4 1102 GASOLINE, OIL & FUEL 22,666 17,585 5,081 22.4 22,666 17,585 5,081 22.4 272,000 6.5 1103 OPERATING SUPPLIES 99,187 3,848 95,339 96.1 99,187 3,848 95,339 96.1 1,190,410 .3 1104 OPERATING FUEL 4,000 0 4,000 100.0 4,000 0 4,000 100.0 48,000 .0 1105 LABORATORY SUPPLIES 12,891 4,334 8,557 66.4 12,891 4,334 8,557 66.4 154,700 2.8 1106 SAFETY SUPPLIES 11,081 452 10,629 95.9 11,081 452 10,629 95.9 138,345 .3 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 167,591 35,660 131,931 78.7 167,591 35,660 131,931 78.7 2,016,715 1.8 1201 RENTS & LEASES 16,224 13,366 2,858 17.6 16,224 13,366 2,858 17.6 195,801 6.8 1202 PUBLIC AGENCY FEES 29,451 0 29,451 100.0 29,451 0 29,451 100.0 493,844 .0 1203 PUBLIC INFORMATION 23,790 1,500 22,290 93.7 23,790 1,500 22,290 93.7 285,500 .5 1204 TUITION REIMBURSEMENT 3,127 0 3,127 100.0 3,127 0 3,127 100.0 53,550 .0 PREPARED 8/13/13, 9:33:03 EXPENSE SUMMARY REPORT BY DISTRICT ACCOUNTING PAGE PERIOD 3 1/2014 PROGRAM /GM275L 8% OF YEAR LAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 --------------------------------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- ---- - -- - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ----------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE ----- % - - - - -- BUDGET - - - - -% 1205 TECH TRAIN, CONF & MEETS 32,280 6,555 25,725 79.7 32,280 6,555 25,725 79.7 393,570 1.7 1206 CERTIFICATION & LICENSES 1,614 295 1,319 81.7 1,614 295 1,319 81.7 19,397 501 1.5 1207 CLAIMS 41 2,755 0 188 41 2,567 100.0 93.2 41 2,755 0 188 41 2,567 100.0 93.2 34,688 .0 .5 1208 SUBSCRIPTION /PUBLICATION 118 666 84.9 784 118 666 84.9 9,490 1.2 1209 MILEAGE REIMBURSEMENTS 784 0 486 100.0 486 0 486 100.0 5,850 .0 1210 1211 PUBLIC NOTICES OUTSIDE ORGANIZATION FEES 486 25,055 10,653 14,402 57.5 25,055 10,653 14,402 57.5 314,040 3.4 1212 EMPLOYEE MEMBERSHIPS 3,024 420 2,604 86.1 3,024 420 2,604 86.1 39,224 1.1 1213 MISCELLANEOUS 3,434 15,823 12,389- 360.8- 3,434 15,823 12,389- 360.8- 41,330 38.3 1216 PROFESSIONAL EXP REIMB 3,416 0 3,416 100.0 3,416 0 3,416 100.0 50,000 .0 OTHER EXPENSES 145,481 48,918 96,563 66.4 145,481 48,918 96,563 66.4 1,936,785 2.5 NET EXPENSES 9,772,684 8,536,681 1,236,003 12.6 9,772,684 8,536,681 1,236,003 12.6 77,824,952 11.0 TOTAL EXPENSE 9,772,684 8,536,681 1,236,003 12.6 9,772,684 8,536,681 1,236,003 12.6 77,824,952 11.0 O PREPARED 8/13/13, 9:33:02 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE----- -- - - - --- -- ---------- -- YEAR -TO- DATE ------- - - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 416,794 352,696 64,098 15.4 416,794 352,696 64,098 15.4 5,001,596 7.1 EMPLOYEE BENEFITS 4,178,565 4,035,789 142,776 3.4 4,178,565 4,035,789 142,776 3.4 13,304,847 30.3 CAPITALIZED ADM OVERHEAD 4,806- 2,073- 2,733- 56.9 4,806- 2,073- 2,733- 56.9 57,679- 3.6 DIRECTOR FEES & EXPENSES 12,969 9,315 3,654 28.2 12,969 9,315 3,654 28.2 155,637 6.0 UTILITIES 10,008 7,846 2,162 21.6 10,008 7,846 2,162 21.6 120,100 6.5 REPAIRS & MAINTENANCE 44,516 88,614 44,098- 99.1- 44,516 88,614 44,098 - 99.1- 534,715 16.6 PROFESSIONAL & LEGAL SERV 27,801 463 27,338 98.3 27,601 463 27,338 98.3 343,250 .1 OUTSIDE SERVICES 138,530 127,991 10,539 7.6 138,530 127,991 10,539 7.6 1,265,700 10.1 SELF - INSURANCE EXPENSE 600,000 600,000 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 16,860 2,988 15,872 84.2 18,860 2,988 15,872 84.2 227,385 1.3 OTHER EXPENSES 44,238 21,944 22,294 50.4 44,238 21,944 22,294 50.4 552,495 4.0 ADMINISTRATION 5,487,475 5,245,573 241,902 4.4 5,487,475 5,245,573 241,902 4.4 22,048,046 23.8 SALARIES & WAGES 500,742 468,979 11,763 2.3 500,742 488,979 11,763 2.3 6,008,963 8.1 EMPLOYEE BENEFITS 535,997 428,211 107,786 20.1 535,997 428,211 107,786 20.1 6,432,260 6.7 CAPITALIZED ADM OVERHEAD 313,307- 270,411- 42,896- 13.7 313,307- 270,411- 42,896- 13.7 3,759,705- 7.2 UTILITIES 16,031 74- 16,105 100.5 16,031 74- 16,105 100.5 192,400 .0 REPAIRS & MAINTENANCE 8,903 2,690 6,213 69.8 8,903 2,690 6,213 69.8 106,861 2. HAULING & DISPOSAL 1,765 7,914 6,149- 348.4- 1,765 7,914 6,149- 348.4- 521,200 1. l6 PROFESSIONAL & LEGAL SERV 1,589 0 1,589 100.0 1,589 0 1,589 100.0 99,100 .0 OUTSIDE SERVICES 24,463 485 23,978 98.0 24,463 485 23,978 98.0 515,100 .1 MATERIALS & SUPPLIES 16,219 5,868 10,351 63.8 16,219 5,868 10,351 63.8 194,710 3.0 OTHER EXPENSES 20,179 11,275 8,904 44.1 20,179 11,275 8,904 44.1 271,862 4.1 ENGINEERING 812,581 674,937 137,644 16.9 812,581 674,937 137,644 16.9 10,582,751 6.4 SALARIES & WAGES 436,878 450,538 13,660- 3.1- 436,878 450,538 13,660- 3.1- 5,242,615 8.6 EMPLOYEE BENEFITS 496,494 428,057 68,437 13.8 496,494 428,057 68,437 13.8 5,958,314 7.2 CAPITALIZED ADM OVERHEAD 10,707- 2,056- 8,649- 80.8 10,707- 2,058- 8,649- BO.8 128,494- 1.6 UTILITIES 11,299 155 11,144 98.6 11,299 155 11,144 98.6 135,600 .1 REPAIRS & MAINTENANCE 62,496 24,940 37,556 60.1 62,496 24,940 37,556 60.1 750,001 3.3 HAULING & DISPOSAL 10,066 5,842 4,224 42.0 10,066 5,842 4,224 42.0 120,800 4.8 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 833 0 833 100.0 10,000 .0 OUTSIDE SERVICES 7,777 882 6,895 88.7 7,777 882 6,895 88.7 93,371 .9 MATERIALS & SUPPLIES 58,860 18,567 40,293 68.5 58,860 18,567 40,293 68.5 710,620 2.6 OTHER EXPENSES 15,589 11,654 3,935 25.2 15,589 11,654 3,935 25.2 196,152 5.9 COLLECTION SYSTEM OPS. 1,089,565 938,577 151,008 13.9 1,089,585 938,577 151,008 13.9 13,088,979 7.2 SALARIES & WAGES 779,805 741,122 38,683 5.0 779,805 741,122 38,683 5.0 9,357,800 7.9 EMPLOYEE BENEFITS 829,136 642,085 187,051 22.6 829,136 642,085 187,051 22.6 9,950,315 6.5 CAPITALIZED ADM OVERHEAD 14,305- 4,291- 10,014- 70.0 14,305- 4,291- 10,014- 70.0 171,687- 2.5 CHEMICALS 64,083 12,715 51,368 80.2 64,083 12,715 51,368 80.2 1,141,000 1.1 UTILITIES 50,849 7,373 43,476 85.5 50,849 7,373 43,476 85.5 3,148,200 .2 REPAIRS & MAINTENANCE 178,531 28,936 149,595 83.8 178,531 28,936 149,595 83.8 2,143,500 1.3 HAULING & DISPOSAL 37,622 22,330 15,292 40.6 37,622 22,330 15,292 40.6 451,500 4.9 PROFESSIONAL & LEGAL SERV 2,083 0 2,083 100.0 2,083 0 2,083 100.0 25,000 .0 OUTSIDE SERVICES 71,023 22,709 48,314 68.0 71,023 22,709 48,314 68.0 852,350 2.7 MATERIALS & SUPPLIES 70,269 8,123 62,146 88.4 70,269 8,123 62,146 88.4 843,400 1.0 OTHER EXPENSES 62,257 3,915 58,342 93.7 62,257 3,915 58,342 93.7 877,629 .4 PREPARED 8/13/13, 9:33:02 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) ACCOUNTING PAGE PERIOD 2 1/2014 PROGRAM /GM278L RUNNING EXPENSE FUND CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 -------- ---------------------- ------------- ----------------------------------------------- MONTH -TO- DATE-- ----- - - - --- ----- --- - - -- -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ^^---------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ------ ---- ACTUAL ----- ---- VARIANCE -% ------ ---- - - - --- - BUDGET - - - - -% PLANT OPERATIONS 2,131,353 1,485,017 646,336 30.3 2,131,353 1,485,017 646,336 30.3 28,619,007 5.2 SALARIES & WAGES 92,587 78,806 13,781 14.9 92,587 78,806 64,078 13,781 14.9 23,307 26,7 1,111,047 1,048,648 7.1 6.1 EMPLOYEE BENEFITS 87,385 64,078 23,307 26.7 87,385 556- 0 556 -100.0 6,673- .0 CAPITALIZED ADM OVERHEAD 556- 35,000 0 22,332 556 -100.0 12,668 36.2 35,000 22,332 12,668 36.2 420,000 5.3 CHEMICALS 5,312 3,314 1,998 37.6 5,312 3,314 1,998 37.6 521,350 .6 UTILITIES REPAIRS & MAINTENANCE 19,203 0 19,203 100.0 19,203 0 19,203 100.0 151.5- 230,450 7,000 .0 20.9 HAULING & DISPOSAL 583 1,466 22,337 883- 151.5- 16,762- 300.7- 583 5,575 1,466 22,337 883 - 16,762- 300.7- 75,100 29.7 OUTSIDE SERVICES MATERIALS & SUPPLIES 5,575 3,383 114 3,269 96.6 3,383 114 3,269 96.6 40,600 .3 OTHER EXPENSES 3,218 130 3,088 96.0 3,218 130 3,088 96.0 38,647 .3 PUMP STATIONS 251,690 192,577 59,113 23.5 251,690 192,577 59,113 23.5 3,486,169 5.5 FUND TOTALS 9,772,684 8,536,681 1,236,003 12.6 9,772,684 8,536,681 1,236,003 12.6 77,824,952 11.0 0 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT ACCOUNTING PAGE PERIOD 1 1/2014 PROGRAM /GM279D RUNNING EXPENSE FUND CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ---------------------------------------------------------------------------------------------- DEPARTMENT O1 ADMINISTRATION ------- -- - - -- MONTH -TO- DATE------- - - - --- ---- -- -- -- - - -- YEAR -TO- DATE ---- ---- - - - --- ANNUAL OBJ NO ------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE -- -- $ - - - - -- BUDGET - - - - -% 0101 SALARIES & WAGES- MGMNT. 88,522 58,454 30,068 34.0 88,522 58,454 30,068 23,145 34.0 7.6 1,062,282 3,630,918 5.5 7.7 0102 SALARIES & WAGES -NON MGMT 302,573 279,428 23,145 12,319 7.6 49.3 302,573 25,000 279,428 12,681 12,319 49.3 300,000 4.2 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 8,115 12,681 2,133 5,982 73.7 8,115 2,133 5,982 73.7 97,396 2.2 0105 OVERTIME 0 7,416 -100.0 7,416- 0 7,416 -100.0 89,000- .0 0110 SALARY VACANCY 7,416- SALARIES & WAGES 416,794 352,696 64,098 15.4 416,794 352,696 64,098 15.4 5,001,596 7.1 0201 WORKERS' COMPENSATION INS 2,124 1,400 724 34.1 2,124 1,400 724 0 34.1 25,560 30,000 5.5 0202 STATE UNEMPLOYMENT INSUR TAX 0 5,633 0 4,861 0 772 .0 13.7 0 5,633 0 4,861 772 .0 13.7 67,679 .0 7.2 0203 0204 FEDERAL MEDICARE MEDICAL & HEALTH INSUR 434,384 380,229 54,155 12.5 434,384 380,229 54,155 12.5 5,212,659 7.3 0205 RETIREMENT CONTRIBUTION 317,914 199,438 118,476 37.3 317,914 199,438 118,476 3,108 37.3 13.2 3,815,002 282,960 5.2 7.2 0206 DEFERRED COMP. CONTRIB 23,574 20,466 3,108 1,830 13.2 4.5 23,574 40,270 20,466 38,440 1,830 4.5 483,306 8.0 0207 DENTAL INSURANCE 40,270 38,440 871 117 11.8 988 871 117 11.8 11,889 7.3 0208 LONG -TERM DISABILITY INS 988 6,194 5,684 510 8.2 6,194 5,684 510 8.2 74,392 7.6 0209 LIFE INSURANCE 0 0 0 0 0 .0 360,000 .0 0211 0212 ACCRUED COMPENSATED ABS. BENEFIT VACANCY 0 36,916- 0 36,916- .0 100.0 36,916- 0 36,916 -100.0 443,000- .0 0213 OPEB CONTRIBUTION 3,384,400 3,384,400 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 4,178,565 4,035,789 142,776 3.4 4,178,565 4,035,789 142,776 3.4 13,304,847 30.3 0250 CAPITALIZED ADM OVERHEAD 4,806- 2,073- 2,733- 56.9 4,806- 2,073- 2,733- 56.9 57,679- 3.6 CAPITALIZED ADM OVERHEAD 4,806- 2,073- 2,733- 56.9 4,806- 2,073- 2,733- 56.9 57,679- 3.6 0301 DIRECTOR MEETING FEES 4,933 3,646 1,287 26.1 4,933 3,646 1,287 26.1 59,200 6.2 0302 BOARD TRAINING AND CONF 5,333 150 5,183 97.2 5,333 2,703 150 5,519 5,183 2,816- 97.2 104.2- 64,000 32,437 .2 17.0 0303 BOARD HEALTH BENEFITS 2,703 5,519 2,816- 104.2- DIRECTOR FEES & EXPENSES 12,969 9,315 3,654 28.2 12,969 9,315 3,654 28.2 155,637 6.0 0505 TELEPHONE 10,008 7,846 2,162 21.6 10,008 7,846 2,162 21.6 120,100 6.5 UTILITIES 10,008 7,846 2,162 21.6 10,008 7,846 2,162 21.6 120,100 6.5 0603 GENERAL REPAIRS & MAINT 416 824- 1,240 298.1 416 824- 1,240 298.1 S,OOO 16.5- 0604 OUTSIDE REPAIRS & MAINT 5,358 336 5,022 93.7 5,358 336 5,022 93.7 64,800 .5 0605 COMPUTER REPAIRS & MAINT 38,742 89,102 50,360 - 130.0- 38,742 89,102 50,360- 130.0- 464,915 19.2 REPAIRS & MAINTENANCE 44,516 88,614 44,098- 99.1- 44,516 88,614 44,098- 99.1- 534,715 16.6 0801 PROFESSIONAL SERVICES 10,520 463 10,057 95.6 10,520 463 10,057 95.6 126,250 .4 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 6,666 0 0 6,666 10,615 100.0 100.0 80,000 137,000 .0 0803 LEGAL SERVICES -STAFF 10,615 0 10,615 100.0 10,615 .0 PROFESSIONAL & LEGAL SERV 27,801 463 27,338 98.3 27,801 463 27,338 98.3 343,250 .1 0901 OUTSIDE SAFETY SERVICES 4,166 4,439 273- 6.6- 4,166 4,439 273- 6.6- 50,000 8.9 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 1/2014 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ---------------------------------------------------------------------------------------------------------------- DEPARTMENT OBJ O1 ADMINISTRATION ---- --- - - - - -- MONTH -TO- DATE------- - - -- -- -------------- YEAR-TO-DATE ANNUAL NO ------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE BUDGET 0902 TECHNICAL SERVICES 76,240 74,475 1,765 2.3 76,240 74,475 1,765 2.3 914,900 8.1 0903 DATA PROCESSING SERVICES SERVS 0 47,500 0 44,785 0 2,715 .0 5.7 0 47,500 0 44,785 0 2,715 .0 5.7 300 173,000 .0 25.9 0904 OTHER PUBLIC AGENCY 0 791 100.0 791 0 791 100.0 9,500 .0 0905 REPROGRAPHIC SERVICES 791 9,833 4,292 5,541 56.4 9,833 4,292 5,541 56.4 118,000 3.6 0906 RECRUITMENT OUTSIDE SERVICES 138,530 127,991 10,539 7.6 138,530 127,991 10,539 7.6 1,265,700 10.1 1001 SELF - INSURANCE EXPENSE 600,000 600,000 0 .0 600,000 600,000 0 .0 600,000 100.0 SELF - INSURANCE EXPENSE 600,000 600,000 0 .0 600,000 600,000 0 .0 600,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 10,222 1,583 8,639 84.5 10,222 1,583 8,639 84.5 122,700 1.3 1103 OPERATING SUPPLIES 5,154 1,361 3,793 73.6 5,154 1,361 3,793 73.6 61,860 2.2 1106 SAFETY SUPPLIES 3,484 44 3,440 98.7 3,484 44 3,440 98.7 42,825 .1 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 18,860 2,988 15,872 84.2 18,860 2,988 15,872 84.2 227,385 1.3 1201 RENTS & LEASES 3,182 776 2,406 75.6 3,182 776 2,406 75.6 39,200 2.0 / 1202 PUBLIC AGENCY FEES 208 0 208 100.0 208 0 208 100.0 2,500 .0 1203 PUBLIC INFORMATION 23,208 1,500 21,708 93.5 23,208 1,500 21,708 93.5 278,500 .5 1204 TUITION REIMBURSEMENT 333 0 333 100.0 333 0 333 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 8,964 1,861 7,103 79.2 8,964 1,861 7,103 79.2 107,600 1.7 1206 CERTIFICATION & LICENSES 108 0 108 100.0 108 0 108 100.0 1,300 .0 1207 CLAIMS 41 0 41 100.0 41 0 41 100.0 500 .0 1208 SUBSCRIPTION /PUBLICATION 524 188 336 64.1 524 188 336 64.1 7,815 2.4 1209 MILEAGE REIMBURSEMENTS 481 118 363 75.5 481 118 363 75.5 5,800 2.0 1210 PUBLIC NOTICES 62 0 62 100.0 62 0 62 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,916 1,413 1,503 51.5 2,916 1,413 1,503 51.5 35,000 4.0 1212 EMPLOYEE MEMBERSHIPS 569 395 174 30.6 569 395 174 30.6 9,680 4.1 1213 MISCELLANEOUS 1,184 15,693 14,509- 225.4- 1,184 15,693 14,509 - 225.4- 15,350 102.2 1216 PROFESSIONAL EXP REIMB 2,458 0 2,458 100.0 2,458 0 2,458 100.0 38,500 .0 OTHER EXPENSES 44,238 21,944 22,294 50.4 44,238 21,944 22,294 50.4 552,495 4.0 DEPARTMENT NET EXPENSES 5,487,475 5,245,573 241,902 4.4 5,487,475 5,245,573 241,902 4.4 22,048,046 23.8 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT ACCOUNTING PAGE PERIOD 3 1/2014 PROGRAM /GM279D RUNNING EXPENSE FUND CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 --------- ----- - - - - - -- - ----------------------------------------------------------------------------------------------- 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. 34,809 20,631 14,178 40.7 34,809 20,631 14,178 40.7 417;722 4.9 0102 SALARIES & WAGES -NON MGMT 467,018 464,729 2,289 .5 467,018 464,729 2,289 .5 5,604,241 8.3 0103 SALARIES & WAGES -COMP ABS 0 8,914 0 3,619 0 5,295 .0 59.4 0 8,914 0 3,619 0 5,295 .0 59.4 0 107,000 0 3.4 0105 OVERTIME 9,999- 0 9,999 -100.0 9,999- 0 9,999 -100.0 120,000- .0 0110 SALARY VACANCY SALARIES & WAGES 500,742 488,979 11,763 2.3 500,742 488,979 11,763 2.3 6,008,963 8.1 0201 WORKERS' COMPENSATION INS 6,463 4,438 2,025 31.3 6,463 4,438 2,025 31.3 77,606 5.7 0203 FEDERAL MEDICARE TAX 7,009 6,773 236 3.4 7,009 6,773 236 3.4 84,135 8.1 0204 MEDICAL & HEALTH INSUR 99,429 97,926 1,503 1.5 99,429 97,926 1,503 1.5 1,193,204 8.2 0205 RETIREMENT CONTRIBUTION 395,965 276,340 119,625 30.2 395,965 276,340 119,625 30.2 4,751,622 5.8 0206 DEFERRED COMP. CONTRIB 29,239 29,449 210- .7- 29,239 29,449 210- .7- 350,902 8.4 0207 DENTAL INSURANCE 9,888 9,825 63 .6 9,888 9,825 63 .6 118,694 8.3 0208 LONG -TERM DISABILITY INS 1,405 1,301 104 7.4 1,405 1,301 104 7.4 16,882 7.7 0209 LIFE INSURANCE 2,348 2,159 169 8.0 2,348 2,159 189 8.0 28,215 7.7 0211 ACCRUED COMPENSATED ABS. 0 0 0 15,749 - .0 100.0 0 15,749- 0 0 0 15,749 -100.0 .0 0 189,000- .0 .0 0212 BENEFIT VACANCY 15,749- 0 EMPLOYEE BENEFITS 535,997 428,211 107,786 20.1 535,997 428,211 107,786 20.1 6,432,260 6.7 0250 CAPITALIZED ADM OVERHEAD 313,307- 270,411- 42,896- 13.7 313,307- 270,411- 42,896- 13.7 3,759,705- 7.2 CAPITALIZED ADM OVERHEAD 313,307- 270,411- 42,896- 13.7 313,307- 270,411- 42,896- 13.7 3,759,705- 7.2 0501 ELECTRICAL 8,999 240- 9,239 102.7 8,999 240- 9,239 102.7 108,000 .2- 0502 NATURAL GAS 1,791 0 1,791 100.0 1,791 0 1,791 100.0 21,500 .0 0504 WATER 541 0 541 100.0 541 0 541 100.0 6,500 .0 0505 TELEPHONE 4,700 166 4,534 96.5 4,700 166 4,534 96.5 56,400 .3 UTILITIES 16,031 74- 16,105 100.5 16,031 74- 16,105 100.5 192,400 .0 0604 OUTSIDE REPAIRS & MAINT. 4,503 2,064 2,439 54.2 4,503 2,064 2,439 54.2 54,050 3.8 0605 COMPUTER REPAIRS & MAINT 4,400 0 4,400 100.0 4,400 0 4,400 100.0 52,811 .0 0606 REAL PROPERTY REPAIRS 0 626 626- .0 0 626 626- .0 0 .0 REPAIRS & MAINTENANCE 8,903 2,690 6,213 69.8 8,903 2,690 6,213 69.8 106,861 2.5 0704 JANITORIAL & REFUSE REMOV 1,749 861 888 50.8 1,749 861 888 50.8 21,000 4.1 0706 HAZARDOUS WASTE DISPOSAL 16 7,053 7,037 - 981.3- 16 7,053 7,037 - 981.3- 500,200 1.4 HAULING & DISPOSAL 1,765 7,914 6,149- 348.4- 1,765 7,914 6,149- 348.4- 521,200 1.5 0803 LEGAL SERVICES -STAFF 1,589 0 1,589 100.0 1,589 0 1,589 100.0 99,100 .0 PROFESSIONAL & LEGAL SERV 1,589 0 1,589 100.0 1,589 0 1,589 100.0 99,100 .0 0902 TECHNICAL SERVICES 21,747 435 21,312 98.0 21,747 435 21,312 98.0 381,000 .1 0904 OTHER PUBLIC AGENCY SERVS 2,500 50 2,450 98.0 2,500 50 2,450 98.0 131,500 .0 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 216 0 216 100.0 2,600 .0 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT ACCOUNTING PAGE PERIOD 4 1/2014 PROGRAM /GM279D RUNNING EXPENSE FUND CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------- DEPARTMENT 02 ENGINEERING ---- --- - -- - -- MONTH -TO- DATE------ - - - - --- ---- ---- - - - - -- YEAR -TO- DATE -- ------ - - - --- ANNUAL OBJ NO ACCOUNT TITLE ---------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE $ ------ BUDGET - - - - -$ - OUTSIDE SERVICES 24,463 485 23,978 98.0 24,463 485 23,978 98.0 515,100 .1 1101 OFFICE EQUIPMENT /SUPPLIES 4,704 5,704 1,000- 21.3- 4,704 5,704 0 1,000- 9,852 21.3- 100.0 56,460 118,250 10.1 .0 1103 OPERATING SUPPLIES 9,852 0 9,852 1,499 100.0 90.1 9,852 1,663 164 1,499 90.1 20,000 .8 1106 SAFETY SUPPLIES 1,663 164 MATERIALS & SUPPLIES 16,219 5,868 10,351 63.8 16,219 5,868 10,351 63.8 194,710 3.0 1201 RENTS & LEASES 857 936 79- 9.2- 857 936 79- 9.2- 10,300 6,000 9.1 1202 PUBLIC AGENCY FEES 500 0 500 100.0 500 582 0 0 500 582 100.0 100.0 7,000 .0 .0 1203 PUBLIC INFORMATION 582 0 0 582 1,066 100.0 100.0 1,066 0 1,066 100.0 22,800 .0 1204 TUITION REIMBURSEMENT 1,066 11,044 1,074 9,970 90.3 11,044 1,074 9,970 90.3 138,660 .8 1205 TECH TRAIN, CONF & MEETS 0 240 100.0 240 0 240 100.0 2,890 .0 1206 CERTIFICATION & LICENSES 240 0 1,786 100.0 1,786 0 1,786 100.0 21,473 .0 1208 SUBSCRIPTION /PUBLICATION 1,786 0 121 100.0 121 0 121 100.0 1,490 .0 1209 MILEAGE REIMBURSEMENTS 121 0 424 100.0 424 0 424 100.0 5,100 .0 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 424 1,015 9,240 8,225- 810.3- 1,015 9,240 8,225- 810.3- 25,540 36.2 / 1212 EMPLOYEE MEMBERSHIPS 906 25 881 97.2 906 25 881 97.2 10,909 .2 1213 MISCELLANEOUS 930 0 930 100.0 930 0 930 100.0 11,200 .0 1216 PROFESSIONAL EXP REIMB 708 0 708 100.0 708 0 708 100.0 8,500 .0 OTHER EXPENSES 20,179 11,275 8,904 44.1 20,179 11,275 8,904 44.1 271,862 4.1 DEPARTMENT NET EXPENSES 812,581 674,937 137,644 16.9 812,581 674,937 137,644 16.9 10,582,751 6.4 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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. 14,023 33,782 19,759- 140.9- 14,023 33,782 19,759- 140.9- 16B,276 20.1 0102 SALARIES & WAGES -NON MGMT 405,037 392,992 12,045 3.0 405,037 392,992 12,045 3.0 4,860,487 8.1 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 20,734 17,875 2,859 13.8 20,734 17,875 2,859 13.8 248,852 7.2 0106 STANDBY PAID 5,500 5,889 389- 7.1- 5,500 5,889 389- 7.1- 66,000 8.9 0110 SALARY VACANCY 8,416- 0 8,416 -100.0 8,416- 0 8,416 -100.0 101,000- .0 SALARIES & WAGES 436,878 450,538 13,660- 3.1- 436,878 450,538 13,660- 3.1- 5,242,615 8.6 0201 WORKERS' COMPENSATION INS 13,582 9,625 3,957 29.1 13,582 9,625 3,957 29.1 163,039 5.9 0203 FEDERAL MEDICARE TAX 6,085 6,123 38- .6- 6,085 6,123 38- .6- 73,064 8.4 0204 MEDICAL & HEALTH INSUR 109,576 107,990 1,586 1.4 109,576 107,990 1,586 1.4 1,314,952 8.2 0205 RETIREMENT CONTRIBUTION 340,705 261,864 78,841 23.1 340,705 261,864 78,841 23.1 4,088,532 6.4 0206 DEFERRED COMP. CONTRIB 27,356 28,114 758- 2.8- 27,356 28,114 758- 2.8- 328,308 8.6 0207 DENTAL INSURANCE 10,657 10,859 202- 1.9- 10,657 10,859 202- 1.9- 127,928 8.5 0208 LONG -TERM DISABILITY INS 1,349 1,344 5 .4 1,349 1,344 5 .4 16,248 8.3 0209 LIFE INSURANCE 2,017 2,138 121- 6.0- 2,017 2,138 121- 6.0- 24,243 8.8 0212 BENEFIT VACANCY 14,833- 0 14,833 -100.0 14,833- 0 14,833 -100.0 178,000- .0 EMPLOYEE BENEFITS 496,494 428,057 68,437 13.8 496,494 428,057 68,437 13.8 5,958,314 7.2 0250 CAPITALIZED ADM OVERHEAD 10,707- 2,058- 8,649- 80.8 10,707- 2,058- 8,649- 80.8 128,494- 1.6 CAPITALIZED ADM OVERHEAD 10,707- 2,058- 8,649- 80.8 10,707- 2,058- 8,649- 80.8 128,494- 1.6 0501 ELECTRICAL 4,666 0 4,666 100.0 4,666 0 4,666 100.0 56,000 .0 0502 NATURAL GAS 833 0 833 100.0 833 0 833 100.0 10,000 .0 0504 WATER 1,250 0 1,250 100.0 1,250 0 1,250 100.0 15,000 .0 0505 TELEPHONE 4,550 155 4,395 96.6 4,550 155 4,395 96.6 54,600 .3 UTILITIES 11,299 155 11,144 98.6 11,299 155 11,144 98.6 135,600 .1 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 7,169 422 5.6 7,591 7,169 422 5.6 91,100 7.9 0602 VEHIC /EQUIP REPAIR MAINT 9,166 2,478 6,688 73.0 91166 2,478 6,688 73.0 110,000 2.3 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 166 0 166 100.0 2,000 .0 0604 OUTSIDE REPAIRS & MAINT 45,573 15,293 30,280 66.4 45,573 15,293 30,280 66.4 546,901 2.8 REPAIRS & MAINTENANCE 62,496 24,940 37,556 60.1 62,496 24,940 37,556 60.1 750,001 3.3 0704 JANITORIAL & REFUSE REMOV 7,566 5,842 1,724 22.8 7,566 5,842 1,724 22.8 90,800 6.4 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 2,500 0 2,500 100.0 30,000 .0 HAULING & DISPOSAL 10,066 5,842 4,224 42.0 10,066 5,842 4,224 42.0 120,800 4.8 0803 LEGAL SERVICES -STAFF 833 0 833 100.0 833 0 833 100.0 10,000 .0 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 833 0 833 100.0 10,000 .0 0901 OUTSIDE SAFETY SERVICES 666 0 666 100.0 666 0 666 100.0 8,000 .0 0902 TECHNICAL SERVICES 7,111 882 6,229 87.6 7,111 882 6,229 87.6 85,370 1.0 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 0 0 .0 0 0 0 .0 1 .0 OUTSIDE SERVICES 7,777 882 6,895 88.7 7,777 882 6,895 88.7 93,371 .9 1101 OFFICE EQUIPMENT /SUPPLIES 674 400 274 40.7 674 400 274 40.7 8,100 4.9 1102 GASOLINE, OIL & FUEL 22,666 17,585 5,081 22.4 22,666 17,585 5,081 22.4 272,000 6.5 1103 OPERATING SUPPLIES 32,437 582 31,855 98.2 32,437 582 31,855 98.2 389,300 .1 1106 SAFETY SUPPLIES 3,083 0 3,083 100.0 3,083 0 3,083 100.0 41,220 .0 MATERIALS & SUPPLIES 58,860 18,567 40,293 6B.5 58,860 18,567 40,293 68.5 710,620 2.6 1201 RENTS & LEASES 8,148 .11,654 3,506- 43.0- 8,148 11,654 3,506- 43.0- 97,801 11.9 1202 PUBLIC AGENCY FEES 2,233 0 2,233 100.0 2,233 0 2,233 100.0 35,810 .0 1204 TUITION REIMBURSEMENT 166 0 166 100.0 166 0 166 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 0 3,447 100.0 3,447 0 3,447 100.0 41,370 .0 1206 CERTIFICATION & LICENSES 340 0 340 100.0 340 0 340 100.0 4,095 .0 1207 CLAIMS 0 0 0 .0 0 0 0 .0 1 .0 1208 SUBSCRIPTION /PUBLICATION 41 0 41 100.0 41 0 41 100.0 500 .0 1209 MILEAGE REIMBURSEMENTS 125 0 125 100.0 125 0 125 100.0 1,500 .0 1212 EMPLOYEE MEMBERSHIPS 589 0 589 100.0 589 0 589 100.0 7,075 .0 1213 MISCELLANEOUS 250 0 250 100.0 250 0 250 100.0 3,000 .0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 250 0 250 100.0 3,000 .0 OTHER EXPENSES 15,589 11,654 3,935 25.2 15,589 11,654 3,935 25.2 196,152 5.9 DEPARTMENT NET EXPENSES 1,089,585 938,577 151,008 13.9 1,089,585 938,577 151,008 13.9 13,088,979 7.2 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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. 44,056 12,448 31,608 71.7 44,056 12,448 31,608 71.7 528,683 2.4 0102 SALARIES & WAGES -NON MGMT 705,671 686,240 19,431 2.8 705,671 686,240 19,431 2.8 8,468,096 8.1 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 39,936 38,356 1,580 4.0 39,936 38,356 1,580 4.0 479,298 8.0 0106 STANDBY PAID 5,142 4,078 1,064 20.7 5,142 4,078 1,064 20.7 61,723 6.6 0110 SALARY VACANCY 15,000- 0 15,000 -100.0 15,000- 0 15,000 -100.0 180,000- .0 SALARIES & WAGES 779,805 741,122 38,683 5.0 779,805 741,122 38,683 5.0 9,357,800 7.9 0201 WORKERS' COMPENSATION INS 23,798 15,003 8,795 37.0 23,798 15,003 8,795 37.0 285,649 5.3 0203 FEDERAL MEDICARE TAX 10,864 10,491 373 3.4 10,864 10,491 373 3.4 130,450 8.0 0204 MEDICAL & HEALTH INSUR 155,599 147,925 7,674 4.9 155,599 147,925 7,674 4.9 1,867,275 7.9 0205 RETIREMENT CONTRIBUTION 599,014 406,724 192,290 32.1 599,014 406,724 192,290 32.1 7,188,249 5.7 0206 DEFERRED COMP. CONTRIB 44,782 42,930 1,852 4.1 44,782 42,930 1,852 4.1 537,483 8.0 0207 DENTAL INSURANCE 13,994 13,943 51 .4 13,994 13,943 51 .4 168,026 8.3 0208 LONG -TERM DISABILITY INS 2,155 2,041 114 5.3 2,155 2,041 114 5.3 25,933 7.9 0209 LIFE INSURANCE 3,430 3,028 402 11.7 3,430 3,028 402 11.7 41,250 7.3 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 24,500- 829,136 0 642,085 24,500 -100.0 187,051 22.6 24,500- 829,136 0 642,085 24,500 -100.0 187,051 22.6 294,000- 9,950,315 .0 6.5 0250 CAPITALIZED ADM OVERHEAD 14,305- 4,291- 10,014- 70.0 14,305- 4,291- 10,014- 70.0 171,687- 2.5 CAPITALIZED ADM OVERHEAD 14,305- 4,291- 10,014- 70.0 14,305- 4,291- 10,014- 70.0 171,687- 2.5 0402 LIME 25,000 6,030 18,970 75.9 25,000 6,030 18,970 75.9 300,000 2.0 0403 POLYMER 6,500 0 6,500 100.0 6,500 0 6,500 100.0 450,000 .0 0404 BOILER CHEMICALS 6,000 0 6,000 100.0 6,000 0 6,000 100.0 72,000 .0 0406 OTHER CHEMICALS 10,000 0 10,000 100.0 10,000 0 10,000 100.0 120,000 .0 0407 HYPOCHLORITE 16,583 6,685 9,898 59.7 16,583 6,685 9,898 59.7 199,000 3.4 CHEMICALS 64,083 12,715 51,368 80.2 64,083 12,715 51,368 80.2 1,141,000 1.1 0501 ELECTRICAL 31,133 93 31,040 99.7 31,133 93 31,040 99.7 373,600 .0 0502 NATURAL GAS 10,000 6,860 3,140 31.4 10,000 6,860 3,140 31.4 2,185,000 .3 0503 LAND -FILL GAS 0 0 0 .0 0 0 0 .0 473,000 .0 0504 WATER 5,416 0 5,416 100.0 5,416 0 5,416 100.0 65,000 .0 0505 TELEPHONE 4,300 420 3,880 90.2 4,300 420 3,880 90.2 51,600 .8 UTILITIES 50,849 7,373 43,476 85.5 50,849 7,373 43,476 85.5 3,148,200 .2 0603 GENERAL REPAIRS & MAINT 76,246 22,585 53,661 70.4 76,246 22,585 53,661 70.4 915,000 2.5 0604 OUTSIDE REPAIRS & MAINT 99,203 6,351 92,852 93.6 99,203 6,351 92,852 93.6 1,190,500 .5 0605 COMPUTER REPAIRS & MAINT 3,082 0 3,082 100.0 3,082 0 3,082 100.0 38,000 .0 REPAIRS & MAINTENANCE 178,531 28,936 149,595 83.8 178,531 28,936 149,595 83.8 2,143,500 1.3 0701 ASH REMOVAL 12,666 10,406 2,260 17.8 12,666 10,406 2,260 17.8 152,000 6.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 2,083 0 2,083 100.0 25,000 .0 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 7,500 0 7,500 100.0 7,500 0 7,500 100.0 90,000 .0 0704 JANITORIAL & REFUSE REMOV 14,249 11,924 2,325 16.3 14,249 11,924 2,325 16.3 171,000 7.0 0706 HAZARDOUS WASTE DISPOSAL 1,124 0 1,124 100.0 1,124 0 1,124 100.0 13,500 .0 HAULING & DISPOSAL 37,622 22,330 15,292 40.6 37,622 22,330 15,292 40.6 451,500 4.9 0803 LEGAL SERVICES -STAFF 2,083 0 2,083 100.0 2,083 0 2,083 100.0 25,000 .0 PROFESSIONAL & LEGAL SERV 2,083 0 2,083 100.0 2,063 0 2,083 100.0 25,000 .0 0901 OUTSIDE SAFETY SERVICES 1,916 1,940 24- 1.3- 1,916 1,940 24- 1.3- 23,000 8.4 0902 TECHNICAL SERVICES 68,608 20,769 47,839 69.7 68,608 20,769 47,839 69.7 823,350 2.5 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 416 0 416 100.0 5,000 .0 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 83 0 83 100.0 1,000 .0 OUTSIDE SERVICES 71,023 22,709 48,314 68.0 71,023 22,709 48,314 68.0 852,350 2.7 1101 OFFICE EQUIPMENT /SUPPLIES 1103 OPERATING SUPPLIES 2,166 50,161 1,754 1,905 412 48,256 19.0 96.2 2,166 50,161 1,754 1,905 412 48,256 19.0 96.2 26,000 602,000 6.7 .3 / 1104 OPERATING FUEL 2,500 0 2,500 100.0 2,500 0 2,500 100.0 30,000 .0 l 1105 LABORATORY SUPPLIES 12,891 4,334 8,557 66.4 12,891 4,334 8,557 66.4 154,700 2.8 1106 SAFETY SUPPLIES 2,551 130 2,421 94.9 2,551 130 2,421 94.9 30,700 .4 MATERIALS & SUPPLIES 70,269 8,123 62,146 88.4 70,269 8,123 62,146 88.4 843,400 1.0 1201 RENTS & LEASES 3,954 0 3,954 100.0 3,954 0 3,954 100.0 47,500 .0 1202 PUBLIC AGENCY FEES 24,878 0 24,878 100.0 24,878 0 24,878 100.0 429,949 .0 1204 TUITION REIMBURSEMENT 1,333 0 1,333 100.0 1,333 0 1,333 100.0 16,000 .0 1205 TECH TRAIN, CONF & MEETS 7,826 3,620 4,206 53.7 7,826 3,620 4,206 53.7 93,950 3.9 1206 CERTIFICATION & LICENSES 831 295 536 64.5 831 295 536 64.5 9,972 3.0 1208 SUBSCRIPTION /PUBLICATION 388 0 388 100.0 388 0 388 100.0 4,700 .0 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 41 0 41 100.0 500 .0 1211 OUTSIDE ORGANIZATION FEES 21,124 0 21,124 100.0 21,124 0 21,124 100.0 253,500 .0 1212 EMPLOYEE MEMBERSHIPS 837 0 837 100.0 837 0 837 100.0 10,078 .0 1213 MISCELLANEOUS 1,045 0 1,045 100.0 1,045 0 1,045 100.0 11,480 .0 OTHER EXPENSES 62,257 3,915 58,342 93.7 62,257 3,915 58,342 93.7 877,629 .4 DEPARTMENT NET EXPENSES 2,131,353 1,485,017 646,336 30.3 2,131,353 1,485,017 646,336 30.3 28,619,007 5.2 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ----------------------------------------------------------------------------------------------------------------------------------- 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 82,838 68,099 14,739 17.8 82,838 68,099 14,739 17.8 994,058 6.9 0103 SALARIES & WAGES -COMP ABS 0 3,082 0 3,441 0 .0 359- 11.6- 0 3,082 0 3,441 0 .0 359- 11.6- 0 36,989 .0 9.3 0105 OVERTIME 0106 STANDBY PAID 8,333 7,266 1,067 12.8 8,333 7,266 1,067 12.8 100,000 7.3 0110 SALARY VACANCY 1,666- 0 1,666 -100.0 1,666- 0 1,666 -100.0 20,000- .0 SALARIES & WAGES 92,587 78,806 13,781 14.9 92,587 78,806 13,781 14.9 1,111,047 7.1 0201 WORKERS' COMPENSATION INS 2,805 1,672 1,133 40.4 2,805 1,672 1,133 40.4 33,661 5.0 0203 FEDERAL MEDICARE TAX 1,236 1,134 102 8.3 1,236 1,134 102 8.3 14,833 7.6 0204 MEDICAL & HEALTH INSUR 12,254 10,681 1,573 12.8 12,254 10,681 1,573 12.8 147,049 7.3 0205 RETIREMENT CONTRIBUTION 66,435 44,112 22,323 33.6 66,435 44,112 22,323 33.6 797,229 5.5 0206 DEFERRED COMP. CONTRIB 5,394 4,910 484 9.0 5,394 4,910 484 9.0 64,733 7.6 0207 DENTAL INSURANCE 1,241 1,082 159 12.8 1,241 1,082 159 12.8 14,902 7.3 0208 LONG -TERM DISABILITY INS 265 208 57 21.5 265 208 57 21.5 3,183 6.5 0209 LIFE INSURANCE 338 279 59 17.5 338 279 59 17.5 4,058 6.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,583- 0 2,583 -100.0 2,583- 0 2,583 -100.0 31,000- .0 EMPLOYEE BENEFITS 87,385 64,078 23,307 26.7 87,385 64,078 23,307 26.7 1,048,648 6.1 0250 CAPITALIZED ADM OVERHEAD 556- 0 556 -100.0 556- 0 556 -100.0 6,673- .0 CAPITALIZED ADM OVERHEAD 556- 0 556 -100.0 556- 0 556 -100.0 6,673- .0 0406 OTHER CHEMICALS 35,000 22,332 12,668 36.2 35,000 22,332 12,668 36.2 420,000 5.3 CHEMICALS 35,000 22,332 12,668 36.2 35,000 22,332 12,668 36.2 420,000 5.3 0501 ELECTRICAL 0 28 28- .0 0 28 28- .0 457,600 .0 0504 WATER 1,312 649 663 50.5 1,312 649 663 50.5 15,750 4.1 0505 TELEPHONE 4,000 2,637 1,363 34.1 4,000 2,637 1,363 34.1 48,000 5.5 UTILITIES 5,312 3,314 1,998 37.6 5,312 3,314 1,998 37.6 521,350 .6 0603 GENERAL REPAIRS & MAINT 3,333 0 3,333 100.0 3,333 0 3,333 100.0 40,000 .0 0604 OUTSIDE REPAIRS & MAINT. 15,870 0 15,670 100.0 15,870 0 15,870 100.0 190,450 .0 REPAIRS & MAINTENANCE 19,203 0 19,203 100.0 19,203 0 19,203 100.0 230,450 .0 0704 JANITORIAL & REFUSE REMOV 583 1,466 883- 151.5- 583 1,466 883- 151.5- 7,000 20.9 HAULING & DISPOSAL 583 1,466 883- 151.5- 583 1,466 883- 151.5- 7,000 20.9 0901 OUTSIDE SAFETY SERVICES 0 0 0 .0 0 0 0 .0 8,200 .0 0902 TECHNICAL SERVICES 5,575 22,337 16,762- 300.7- 5,575 22,337 16,762- 300.7- 66,900 33.4 OUTSIDE SERVICES 5,575 22,337 16,762- 300.7- 5,575 22,337 16,762- 300.7- 75,100 29.7 1103 OPERATING SUPPLIES 1,583 0 1,583 100.0 1,583 0 1,583 100.0 19,000 .0 PREPARED 8/13/13, 9:35:57 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 1/2014 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 --------- -------------------------------------------------------------------------------------------------- DEPARTMENT 05 PUMP STATIONS OBJ ---- --- - - - - -- MONTH -TO- DATE-- ----- - - - - -- - ------ '----- -YEACTUALDATE ANNUAL NO ACCOUNT TITLE ----------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE VARIANCE----- $ - - - - -- BUDGET - � - - - - 1104 OPERATING FUEL 1,500 0 1,500 100.0 1,500 0 1,500 100.0 18,000 .0 1106 SAFETY SUPPLIES 300 114 186 62.0 300 114 186 62.0 3,600 3.2 MATERIALS & SUPPLIES 3,383 114 3,269 96.6 3,383 114 3,269 96.6 40,600 .3 1201 RENTS & LEASES 83 0 83 100.0 83 0 83 100.0 1,000 .0 1202 PUBLIC AGENCY FEES 1,632 0 1,632 100.0 1,632 0 1,632 100.0 19,585 .0 1204 TUITION REIMBURSEMENT 229 0 229 100.0 229 0 229 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 0 999 100.0 999 0 999 100.0 11,990 .0 1206 CERTIFICATION & LICENSES 95 0 95 100.0 95 0 95 100.0 1,140 .0 1208 SUBSCRIPTION /PUBLICATION 16 0 .16 100.0 16 0 16 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 16 0 16 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 123 0 123 100.0 123 0 123 100.0 1,482 .0 1213 MISCELLANEOUS 25 130 105 - 420.0- 25 130 105- 420.0- 300 43.3 OTHER EXPENSES 3,218 130 3,088 96.0 3,218 130 3,088 96.0 38,647 .3 DEPARTMENT NET EXPENSES 251,690 192,577 59,113 23.5 251,690 192,577 59,113 23.5 3,486,169 5.5 PREPARED 8/13/13, 9:33:03 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------ - - - - -- -MONTH -TO- DATE------- - - - - -- ------ -- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 125,315 56,095 30.9 181,410 125,315 56,095 30.9 2,176,963 5.8 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,891,488 71,649 3.6 1,963,137 1,891,488 71,649 3.6 23,557,800 8.0 0103 SALARIES & WAGES -COMP ABS 25,000 12,681 12,319 49.3 25,000 12,681 12,319 49.3 300,000 4.2 0105 OVERTIME 80,781 65,424 15,357 19.0 80,781 65,424 15,357 19.0 969,535 6.7 0106 STANDBY PAID 18,975 17,233 1,742 9.2 18,975 17,233 1,742 9.2 227,723 7.6 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 42,497- 0 42,497 -100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,636 195,165 53,471 21.5 248,636 195,165 53,471 21.5 2,983,722 6.5 0151 OVERTIME 10,515 4,001 6,514 61.9 10,515 4,001 6,514 61.9 126,268 3.2 0152 SALARY VACANCY 4,583- 0 4,583 -100.0 4,583- 0 4,583 -100.0 55,000- .0 SALARIES & WAGES 2,481,374 2,311,307 170,067 6.9 2,481,374 2,311,307 170,067 6.9 29,777,011 7.8 0201 WORKERS' COMPENSATION INS 50,625 33,074 17,551 34.7 50,625 33,074 17,551 34.7 607,867 5.4 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 34,275 32,165 2,110 6.2 34,275 32,165 2,110 6.2 411,616 7.8 0204 MEDICAL & HEALTH INSUR 851,091 774,170 76,921 9.0 851,091 774,170 76,921 9.0 10,213,400 7.6 0205 RETIREMENT CONTRIBUTION 1,869,284 1,293,966 575,318 30.8 1,869,284 1,293,966 575,318 30.8 22,431,742 5.8 0206 DEFERRED COMP. CONTRIB 144,983 137,235 7,748 5.3 144,983 137,235 7,748 5.3 1,740,142 7.9 0207 DENTAL INSURANCE 80,158 77,325 2,833 3.5 80,158 77,325 2,833 3.5 962,263 8.0 0208 LONG -TERM DISABILITY INS 6,862 6,353 509 7.4 6,862 6,353 509 7.4 82,635 7.7 0209 LIFE INSURANCE 15,473 14,105 1,368 8.8 15,473 14,105 1,368 8.8 186,021 7.6 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 94,581- 0 94,581 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 3,384,400 3,384,400 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 6,342,570 5,752,793 589,777 9.3 6,342,570 5,752,793 589,777 9.3 39,275,086 14.6 TOTAL SALARY AND BENEFITS 8,823,944 8,064,100 759,844 8.6 8,823,944 8,064,100 759,844 8.6 69,052,097 11.7 PREPARED 8/13/13, 9:36:14 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2013 002 SEWER CONSTRUCTION ----- --------- -- - - - - - -- CURRENT ASSETS CASH 949,201.16 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 28,200,000.00 ACCOUNTS RECEIVABLE 3,939,588.66 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 11,499.73 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 434,395.84 AVAD - ALHAMBRA VLY AR 1,655,065.46 DUE FROM R/E 20,004,403.71 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 14,743,323.29 TOTAL CURRENT ASSETS 69,947,043.18 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 1,326,888.80 TOTAL NET PROPERTY, PLANT & EQUIPMENT 1,326,888.80 - ------- - - - - -- TOTAL ASSETS 71,273,931.98 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 42,853,928.95 - DUE TO S/I .00 DUE TO DEBT FUND 69,465.67 - ACCOUNTS PAYABLE 723,466.29 - SALES TAX PAYABLE 12,893.29- 23 PREPARED 8/13/13, 9:36:14 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2013 002 SEWER CONSTRUCTION ------ ------ '----- - - - - -- REFUNDABLE CONST BONDS 160,224.49 - UNEARNED INTEREST .00 PROJECT RETENTION PAYABLE 331,194.87 - ------------- TOTAL LIABILITIES 44,151,173.56- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,099,344.96 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 1,023,413.46 - TOTAL FUND EQUITY 27,122,758.42 - -------- - - - --- TOTAL LIABILITIES AND FUND EQUITY 71,273,931.98 - -------------- -------------- 0 PREPARED 8/08/13, 14:00:31 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 8% OF YEAR LAPSED ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 4,404 4,404 .0 0 4,404 4,404 .0 6,628,000 .1 SEWER SERVICE CHARGES 0 4,404 4,404 .0 0 4,404 4,404 .0 6,628,000 .1 1500 MAIN LINES INSPECTION 13,583 10,896 2,687- 19.8- 13,583 10,896 2,687- 19.8- 163,000 6.7 1600 PLAN REVIEW 5,000 573 4,427- 88.5- 5,000 573 4,427- 88.5- 60,000 1.0 1900 OVERTIME INSPECTION 1,250 134 1,116- 89.3- 1,250 134 1,116- 89.3- 15,000 .9 2100 TV REINSPECTION 83 0 83- 100.0- 83 0 83- 100.0- 1,000 .0 3800 RECYCLED WATER 5,250 0 5,250- 100.0- 5,250 0 5,250- 100.0- 63,000 .0 4000 FACILITIES CAPACITY FEES 399,166 789,632 390,466 97.8 399,166 789,632 390,466 97.8 4,790,000 16.5 4100 REBATES TO DISTRICT 83 0 83- 100.0- 83 0 83- 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,916 48,664 14,252- 22.7- 62,916 48,664 14,252- 22.7- 755,000 6.4 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 14,583 0 14,583- 100.0- 175,000 .0 4501 INTEREST INCOME 16,083 9,055 7,028- 43.7- 16,083 9,055 7,028- 43.7- 193,000 4.7 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 8,102,000 .0 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 4,277,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666 - 100.0- 1,666 0 1,666- 100.0- 20,000 .0 �S 6126 CAD REIMBURSEMENT 0 138,271 138,271 .0 0 138,271 138,271 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 21,785 21,785 .0 0 21,785 21,785 .0 0 .0 OTHER REVENUES 519,663 1,019,010 499,347 96.1 519,663 1,019,010 499,347 96.1 18,615,000 5.5 FUND TOTALS 519,663 1,023,414 503,751 96.9 519,663 1,023,414 503,751 96.9 25,243,000 4.1 PREPARED 8/13/13, 9:41:42 PROGRAM /G 185L4 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------ TYPE TP Treatment Plant TOTAL TOTAL PRAT ALLOCATED PROJECT NO PROJECT TITLE BUDGET COST EST REGULATORY CCIIPL & SAFETY CAPITAL II-TROVFMENT BUDGET 8% OF FISCAL YEAR ELAPSED PERIOD ENDING: 7/31/2013 PROJECT PCT EXPENDED PCT EXPE UED EXP CIB EST THIS EXP TO DATE FM THIS FY YEAR YTD PAGE 1 ACCOUNTING PERIOD 1/2014 Nis 7283 FIRE PROT SYS I PRVE 318,000 358,000 187,852 59 30,000 7,455 25 7,455 130,148 7284 TP HAZARD ID /REMEDIATION 125,000 868,000 117,821 94 80,000 0 0 0 7,179 7287 TP MASTER PLAN UPDATE 467,000 356,700 368,979 79 5,000 0 0 0 98,021 7301 TREAT PLANT PLANNING 1,666,000 3,233,600 1,169,893 70 810,000 66,450 8 66,450 496,107 SUB - TOTAL : 2,576,000 4,816,300 1,844,545 72 925,000 73,905 8 73,905 731,455 ONE -TIME REN=ICN 7272 ELECTRIC BLOWER RENO/ 474,000 1,447,400 422,329 89 150,000 0 0 0 51,671 7285 PRIMARY TRFA24EW RENCV 14,947,000 13,500,000 1,304,923 9 5,400,000 28,647 1 28,647 13,642,077 7289 POB SEISPIIC UPGRADE 190,000 1,297,100 135,770 72 1,000 29 3 29 54,230 7291 PLM /BLOWER SEISMIC UPGRD 405,000 3,800,000 303,123 75 850,000 7,309 1 7,309 101,877 7292 SWITCGEAR REFURBISI3f -P2 300,000 1,536,500 106,759 36 200,000 0 0 0 193,241 7294 SEC PROCESS IMPS 50,000 1,429,500 47,403 95 45,000 0 0 0 2,597 7295 AUX BAILER BURNER UPGRADE 215,000 230,000 141,934 66 100,000 2,716 3 2,716 73,066 7296 SEISMIC UPGRADES FOR SCB 150,000 133,700 137,690 92 5,000 0 0 0 12,310 7297 WET /DRY SCRUBBER RFPICMT 25,000 6,622,000 964 4 51,000 0 0 0 24,036 7302 PE PUMP REFURB, PH 2 25,000 70,000 16,843 67 1,000 0 0 0 8,157 7304 INSTR & CNPRIrPLC UPGRADE 60,000 800,000 38,720 65 80,000 0 0 0 21,280 7308 COGEnU RENOVATICN 100,000 800,000 4,281 4 400,000 2,459 1 2,459 95,719 7309 DAF TANKS RFNI WION 100,000 100,000 37,293 37 100,000 29,818 30 29,818 62,707 7310 TP PIPING RENOV, PH 8 100,000 1,250,000 0 0 100,000 0 0 0 100,000 SUB - TOTAL : 17,141,000 33,016,200 2,698,032 16 7,483,000 70,978 1 70,978 14,442,968 PECUPRING REN=ICN 7254 TP CATFDDIC PROP SYS REPL 600,000 600,000 540,670 90 5,000 0 0 0 59,330 7265 TP EQUIH4ENT REPLACEMENT 1,250,000 1,202,000 1,021,806 82 50,000 0 0 0 228,194 7268 TP FACILITIES RENOV 250,000 3,950,000 220,016 88 87,000 0 0 0 29,984 7269 TP ASSET MAIiFGEMEST 1,184,000 964,100 667,107 56 150,000 6,354 4 6,354 516,893 7298 PIPING RFISOVATION, PH7 1,417,000 1,016,000 1,317,227 93 5,000 18,754 375 18,754 99,773 SUB -TOTAL : 4,701,000 7,732,100 3,766,826 80 297,000 25,108 9 25,108 934,174 SUBSTANTIALLY COMPLETE 7241 WET WFATHER BYPASS EAPS 3,320,000 3,320,000 3,280,702 99 10,000 3,315 33 3,315 39,298 SUB -TOTAL : 3,320,000 3,320,000 3,280,702 99 10,000 3,315 33 3,315 39,298 UMULOCATED AVnUUZATICNS 2,928,650 0 PROGRAM CCNTIING124CY 711,350 0 Treatment Plant 31,378,000 48,884,600 11,590,105 37 8,715,000 173,306 2 173,306 19,787,895 acs PREPARED 8/13/13, 9:41:42 CAPITAL IMPR97EME T BUDGET PROGRAM /G685L4 8% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ---------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL IY7TAL PRO= PCT PROD ALLOCATED PROTECT EXPENDED EXP CIB EST NO PROTECT TITLE BUDGET COST EST TO DATE FM THIS FY PACE 2 ACCOUNTING PERIOD 1/2014 EXPENDED PCT EXPENDED RE[IILINING THIS EXP THIS ALICX7aTED YEAR YTD IcNni BUDGET D PREPARED 8/13/13, 9:41:42 CAPITAL IIMPROVIIWNP BUDGET PROGRAM /GM185L4 8% OF FISCAL YEAR ELAPSED CENTRAL C014M COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 --------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY 5948 SEWER TV INSPECTION, PH2 5955 SUSPENDED PIPE SUPPORT 5976 DIABIO REN=ICNS PH2 5982 PIPE BURST BLANKET 5991 P.H. SEWER RENO) PH 2 5993 FORCRMAIN ASSESSMENT 5999 CIPP BLANKET CONTRAST 8404 IAFAYETTE SEWER RENOV PH8 8405 2013 CIPP PROJECT 8410 CATHODIC PROT SYS REPL 8411 NO.ORINDA SEWER REN. PH 5 8413 WCK SEWER REN., PH 10 8415 MARTINEZ PH 4 SEWER REN. 8417 SURVEY Mi wmr INSTALL SUB -TOTAL : REGL, /CXMP/URL31?T /PING /SAFE 5962 MANHOLE REMIT LVL MPLITOR 8419 COLLECTION SYSTM PLANNING SUB -TOTAL : EXPANSION 5773 SMITH ROAD CAD 5937 ALHAMBRA VALLEY ASSMT DST 8412 PH GRAYSON CREEK TRUNK SW 8418 COL.SYS. MODELING UPGRADE 8420 13 -14 DEVEIOPMNT SEWERAGE SUB -TOTAL : PIMPING STATIONS 5941 PS EQUIP & PIPING BERL 5995 SR AND PEZ BYPASS PUMPS 6003 SR PUMPING STATION UPGRAD 8403 BUCFIINAN AIR POMP ST REPL 8406 PIMP STATION SAFETY IMPS 8407 MARTINEZ BYPASS PiM 8409 PS SCADA O&M MUU%L 8414 MJR M,4 PG ST.CHZ)PPER PUMP 1,200,000 8,401,000 392,000 274,000 3,563,000 2,736,000 828,000 623,500 400,000 2,383,300 127,000 177,000 92,200 213,000 2,304,500 2,619,000 2,978,000 4,928,000 200,000 1,000,000 450,000 2,650,000 329,000 2,600,000 150,000 2,060,000 100,000 500,000 13,113,700 31,164,800 250,000 325,500 200,000 1,450,000 450,000 1,775,500 121,000 0 200,000 134,600 500,000 2,900,000 100,000 550,000 681,000 7,881,000 1,602,000 11,465,600 640,000 845,500 55,000 74,000 402,000 458,000 50,000 451,000 60,000 540,000 200,000 78,500 20,000 20,000 100,000 400,000 SUB -TOTAL : 1,527,000 2,867,000 PACE 3 ACCOUNTING PERIOD 1/2014 EXPENDED PCT EXPENDED REKkINING THIS EXP THIS ALLOCATED YEAR YTD DENTH BUDGET 1,131,917 94 800,000 2,290 0 2,290 68,083 207,179 53 40,000 20,941 52 20,941 184,821 728,532 20 1,500,000 21,637 1 21,637 2,834,468 363,069 44 100,000 656 1 656 464,931 133,017 33 200,000 0 0 0 266,983 89,614 71 50,000 10,357 21 10,357 37,386 48,617 53 100,000 1,315 1 1,315 43,583 1,284,803 56 1,500,000 50,009 3 50,009 1,019,697 769,719 26 2,500,000 52,648 2 52,648 2,208,281 8,295 4 50,000 1,431 3 1,431 191,705 471,819 105 550,000 16,550 3 16,550 21,819- 330,802 101 1,000,000 57,105 6 57,105 1,802- 27,356 18 250,000 997 0 997 122,644 51,966 52 50,000 1,264 3 1,264 48,034 5,646,705 43 8,690,000 237,200 3 237,200 7,466,995 130,933 52 100,000 0 0 0 119,067 650 0 120,000 650 1 650 199,350 131,583 29 220,000 650 0 650 318,417 53,914 45 0 0 0 0 67,086 129,313 65 5,000 311 6 311 70,687 408,048 82 800,000 19,073 2 19,073 91,952 3,352 3 250,000 2,293 1 2,293 96,648 0 0 681,000 0 0 0 681,000 594,627 37 1,736,000 21,677 1 21,677 1,007,373 547,824 86 75,000 0 0 0 92,176 44,391 81 5,000 0 0 0 10,609 382,897 95 5,000 12,102 242 12,102 19,103 83 0 400,000 0 0 0 49,917 0 0 60,000 0 0 0 60,000 91,684 46 1,000 0 0 0 108,316 12,480 62 10,000 0 0 0 7,520 19,964 20 200,000 0 0 0 80,036 1,099,323 72 756,000 12,102 2 12,102 427,677 PREPARED 8/13/13, 9:41:42 CAPITAL IIMPROVEIENT BUDGET PROGRAM /GM185L4 8% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 ---------------------------------------------------------------------------------------- TYPE CS Collection Systen TOTAL TOTAL PROTECT PCT PROT ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE ------------------------------------------------------------------------------------ BUDGET COST EST TO DATE PTD THIS FY SUBSTANTIALLY Oa -TLEPE 5973 NO OR NDA SEWER REN PH 4 2,589,000 2,589,000 2,579,690 100 10,000 8401 WC SEWER RENOV PH9 3,088,000 3,088,000 2,934,368 95 1,000 SUB -TOTAL : 5,677,000 5,677,000 5,514,058 97 11,000 U NALIOCATED AUTHORIZATIONS 6,169,050 PROGRAM CONTINGENCY 627,950 Collection System 29,166,700 52,949,900 12,986,296 45 11,413,000 PAGE 4 ACCOUNTING PERIOD 1/2014 EXPENDED PCP EXPENDED RETRIIIQING THIS EXP THIS ALLOCATED YEAR YTD mam BUDGET 0 0 0 9,310 109,603- 960- 109,603- 153,632 109,603- 996- 109,603- 162,942 0 0 162,026 1 162,026 16,180,404 9 PREPARED 8/13/13, 9:41:42 CAPITAL Ii4FRC7VEMENT BUDGET PROGRAM /Gx11851,4 8% OF FISCAL YEAR ELAPSED CENTRAL CONTRA CCSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 --------------------------------------------------------------------------------------- TYPE GI General Inproverents TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY VEHICLES, EQUIP & EURN 8514 2013 -14 EQUIP & VEHICLES 0 645,400 0 0 645,400 SUB -TOTAL : 0 645,400 0 0 645,400 MAIVLEMENT INFO SYSTEMS 8195 INFO TECFMIOGY DEVEIOPMT 8227 GDI TREATMENT PLANT 8232 GDI /SSMS REPLACEMENT SUB -TOTAL PROJECTS 8207 GENERAL SECURITY ACCESS 8217 GAP IMP PLAN & BUDGET 8223 DISTRICT PROP SAFETY IMP 8225 IMHOFF TRIANGLE DEVLRMU 8226 SEISMIC IMPROVIIMENTS HOB 8229 MARTINEZ EASEMENT ACQUIS 8230 CAPITAL LEGAL SERVICES 8233 CSCD FACILITY IMPROVEMENT 8234 HOB IMPROVEMENTS 9999 CAPITAL PROJECT CLEARING 6,646,000 500,000 750,000 7,896,000 60,000 753,000 219,000 63,000 5,716,000 130,000 210,000 137,000 234,000 0 5,485,000 525,800 833,000 6,843,800 73,000 1,021,000 174,000 55,100 6,221,000 144,000 465,000 350,000 1,385,000 36,500 6,025,796 91 1,100,000 222,444 45 150,000 261,418 35 450,000 6,509,658 82 1,700,000 47,616 79 10,000 734,991 98 90,000 201,813 92 60,000 43,545 69 5,000 3,639,581 64 1,800,000 115,052 89 5,000 74,531 36 70,000 137,472 100 30,000 160,539 69 160,000 112,656 0 1,000 SUB -TOTAL : 7,522,000 9,924,600 5,267,796 70 2,231,000 SUBSTANTIALLY CCMPLETE PAGE 5 ACCOUNTING PERIOD 1/2014 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR ----------------------------------------- YTD I,= BUDGET 0 0 0 0 0 0 0 0 8,512 1 8,512 620,204 0 0 0 277,556 10,268 2 10,268 488,582 18,780 1 18,780 1,386,342 0 0 0 12,384 5,561 6 5,561 18,009 2,898 5 2,898 17,187 0 0 0 19,455 430,221 24 430,221 2,076,419 475 10 475 14,948 0 0 0 135,469 588 2 588 472- 983 1 983 73,461 112,658 266 112,658 112,656- 553,384 25 553,384 2,254,204 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 804,830 84 956,654 0 0 0 151,824 SUB -TOTAL : 956,654 956,654 804,830 84 956,654 0 0 0 151,824 UNALLOCATED AMI)RIZATIONS 3,346,850 0 PROGRAM CONTINGENCY 176,150 0 General Inprovenents 19,897,654 18,370,454 12,582,284 63 5,533,054 572,164 10 572,164 7,315,370 S PREPARED 8/13/13, 9:41:42 CAPITAL DAPROVE 4RT BUDGET PACE 6 PROGRAM /C -1185L4 8% OF FISCAL YEAR ELAPSED ACOOUNTING PERIOD 1/2014 CENTRAL CC1NTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2013 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCP EXPENDED PCP EXPENDED RIIILINIIQG PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD NINTH BUDGET URBAN LANASCAPIM 7259 RECYCLED WATER PLA TRU 1,657,500 1,759,000 1,492,304 90 105,000 36,025 34 36,025 165,196 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 321,000 264,357 94 5,000 203 4 203 15,643 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,336,000 2,595,208 66 3,060,000 376,780 12 376,780 1,319,792 7300 REFINERY RECYCLED WATER 150,000 406,100 61,725 41 100,000 5,383 5 5,383 88,275 SUB -TOTAL : 6,022,500 6,856,800 4,423,678 74 3,275,000 418,391 13 418,391 1,598,822 UNALLOCATED ALTTHORIZATIONS 766,650 PRCORAM CONTINGENCY 40,350 Recycled Water 6,829,500 6,856,800 4,423,678 65 3,275,000 418,391 GRADED TOTAL 87,271,854 127,061,754 41,582,363 0 28,936,054 1,325,887 0 0 13 418,391 2,405,822 31 0 1,325,887 45,689,491 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JULY, 2013 (4) 28.200.000 49.700.000 (21,500.000) 28.200.000 28.207.704 100.00% 9,361.81 0.00 9,361.81 (3) (5) (6) 0.00 0.00 9,361.81 0.00 9.361.81 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of July, 2013 was 0.250 %. (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 0.2310 %. (5) The market value of the portfolio on July 31, 2013 was $28,207,704. 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) 28,200,000 39,200,000 0 28,200,000 28,207,704 100.00% 8,049.32 0.00 8,049.32 (11,000,000) 894 BNP Paribas YCD 04/26/13 07/26113 0 0.240 0 3,500,000 (3,500,000) 0 0 0.00% 583.33 0.00 583.33 895 Union Bank of Ca. NCD 04/26/13 07/26/13 0 0.150 0 3,500,000 (3,500,000) 0 0 0.00% 364.58 0.00 364.58 896 Bank of Nova Scotia Comm Pa 04/26113 07/26/13 0 0.150 0 3,500,000 (3,500,000) 0 0 0.00% 364.58 0.00 364.58 (4) 28.200.000 49.700.000 (21,500.000) 28.200.000 28.207.704 100.00% 9,361.81 0.00 9,361.81 (3) (5) (6) 0.00 0.00 9,361.81 0.00 9.361.81 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of July, 2013 was 0.250 %. (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 0.2310 %. (5) The market value of the portfolio on July 31, 2013 was $28,207,704. 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 8/13/13, 9:36:14 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2013 003 SELF- INSURANCE -------- -- --- - - - --- CURRENT ASSETS CASH 192,379.58 TEMPORARY INVESTMENTS 3,300,000.00 ACCRUED INTEREST A/R 772.60 SUBROGATION RECOVERY A/R 968,301.12 DUE FROM R/E 600,000.00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 TOTAL ASSETS 5,061,453.30 -------- -- - - -- -------------- LIABILITIES DUE TO R/E 159,342.36 - RESERVE FOR ENCUMBRANCES DUE TO S/C 9,565.33 - .00 DUE TO DEBT FUND .00 INS PREMS /CLAIMS /LAWSUITS ACCOUNTS PAYABLE 39,625.59 - .00 SALES TAX PAYABLE .00 REVENUE SUMMARY GASB10 ACTUARIAL RESERVE 1,000,000.00 - 3,852,920.02 - UNEARNED INTEREST .00 33 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,208,533.28- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,282,640.80 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 430,452.27 REVENUE SUMMARY 600,731.49- TOTAL FUND EQUITY 3,852,920.02 - TOTAL LIABILITIES AND FUND EQUITY ----- --- - - - - -- 5,061,453.30 - -------------- -------------- PREPARED 08/08/13, 14:03:28 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FRCM O&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FRCM 0&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FRCM O&M 7501 INSURANCE RECJv7ERY - BEN * SUB -FUND C CENTRAL OCWRA COSTA SANITARY DISTRICT PACE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 01/2014 PERIOD ENDING: 7/31/2013 - - - - -- MONTH- To-AATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 270 171 99- 36.67- 270 171 99- 36.67- 3,250 5.26 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 171 99- 36.67- 270 171 99- 36.67- 3,250 5.26 650 411 239- 36.77- 650 411 239- 36.77- 7,800 5.27 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 411 239- 36.77- 650 411 239- 36.77- 7,800 5.27 316 149 167- 52.85- 316 149 167- 52.85- 3,800 3.92 0 0 0 .00 0 0 0 .00 0 .00 600,000 600,000 0 .00 600,000 600,000 0 .00 600,000 100.00 0 0 0 .00 0 0 0 .00 31,500 .00 600,316 600,149 167- .03- 600,316 - - - - 600,149 ----- - - - - -- 167- ---- - - - - -- --- .03- - - - - -- ------ 635,300 - - - - -- 94.47 --- - - ---- - - - - - -- 601,236 ------- - - - - -- ----- 600,731 - - - - -- --- 505- - - - - -- - .08- ----- -- 601,236 600,731 505- .08- 646,350 92.94 3y PREPARED 08/08/13, 14:03:24 PROGRAM SE,FEXP ACCOUNT DESCRIPTICN 1420 LOSSES 1421 LEGAL SERVICES 1422 TEQ-]NICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CCNSULTING SVS 1426 CSAI1,1S ADJUSTMST * SUB -FUND C CENTRAL OCMRA OJSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 01/2014 PERIOD ENDING: 7/31/2013 - - - - -- MM-TO-DATE -- - - - - -- - - - - -- YEAR-TO -DATE ----- -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 20,833 190 20,643 99.09 20,833 190 20,643 99.09 250,000 .08 1,250 0 1,250 100.00 1,250 0 1,250 100.00 15,000 .00 3,333 628 2,705 81.16 3,333 628 2,705 81.16 40,000 1.57 25,416 818 24,598 96.78 25,416 818 24,598 96.78 305,000 .27 0 0 0 .00 0 0 0 .00 0 .00 8,333 0 8,333 100.00 8,333 0 8,333 100.00 100,000 .00 2,916 0 2,916 100.00 2,916 0 2,916 100.00 35,000 .00 11,249 0 11,249 100.00 11,249 0 11,249 100.00 135,000 .00 833 0 833 100.00 833 0 833 100.00 10,000 .00 1,250 0 1,250 100.00 1,250 0 1,250 100.00 15,000 .00 416 0 416 100.00 416 0 416 100.00 5,000 .00 351,000 296,933 54,067 15.40 351,000 296,933 54,067 15.40 351,000 84.60 100,000 132,702 32,702- 32.70- 100,000 132,702 32,702- 32.70- 100,000 132.70 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 1,500 .00 453,499 429,635 23,864 5.26 453,499 - - -- 429,635 ------ - - - - -- ------ 23,864 - - - - -- 5.26 --- - - - - -- ----- 482,500 - - - - -- 89.04 --- - - -- -- - - - - - -- 490,164 - ------ ---- -- ------ 430,452 - - - - -- 59,712 --- - - - - -- ----- 12.18 -- - 490,164 430,452 59,712 12.18 922,500 46.66 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JULY, 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 (500,000) 3,300,000 3,300,902 100.00% 772.60 0.00 772.60 (3) 3,800,000 3 800 000 (500,000) 3,300,000 3,300,902 100.00% 772.60 0.00 772.60 (2) 0.00 0.00 772.60 0.00 772.60 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of July, 2013 was 0.250 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. 3 to (3) The weighted average yield of the total Self- Insurance portfolio is 0.250 %. (4) The market value of the portfolio on July, 2013 was $3,300,902. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 8/13/13, 9:36:14 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 1/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2013 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 54,178,471.37 DUE FROM S/C 69,465.67 DUE FROM S/I .00 ----- --- - - - --- TOTAL ASSETS 59,992,762.78 -------- - - - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO S/C 14,743,323.29 - 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 .00 TOTAL LIABILITIES 59,923,297.11 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 69,465.67 - REVENUE SUMMARY .00 ------- - - - - -- TOTAL FUND EQUITY 69,465.67 - TOTAL LIABILITIES AND FUND EQUITY 59,992,762.78 - -------------- -------------- 37 PREPARED 08/08/13, 14:03:35 PROGRAM DEBTREEV ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST I14(SINE 4551 2002 BOND IlPTEREST IN(XME 4552 RECYC H2O LOAN INT I1qOaE 4553 2009 BOND INTEREST INOaME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 7/31/2013 PAGE 1 ACCOUNTING PERIOD 01/2014 - - - - -- 1-= -T( -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 25,000 .00 0 0 0 .00 0 0 0 .00 5,563,816 .00 0 0 0 .00 0 0 0 - - - - -- -- .00 -- - - - -- 5,588,816 ----- - - - - - -- -- .00 - - - - -- - - - - -- 0 ------ - - - - -- ----- 0 - - -- -- -- 0 - - - - -- ---- .00 -- - - - - -- 0 --- --- - - - - -- ------ 0 0 .00 5,588,816 .00 m PREPARED 08/08/13, 14:03:32 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL CCNTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 7/31/2013 PAGE 1 AooaWI , PERIOD 01/2014 - - - - -- M M -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 22,538 .00 0 69,466- 69,466 .00 0 69,466- 69,466 .00 1,681,696 4.13- 0 69,466- 69,466 .00 0 69,466- 69,466 -- .00 - - - - -- --- 1,704,234 --- - - - - -- --- 4.08 - - - - - -- - - - - -- 0 ------- - -- - -- ------ 69,466- - - ---- --- 69,466 - - - - -- ------ .00 --- - -- 0 ------ - - - --- ------ 69,466- - - ---- 69,466 .00 1,704,234 4.08- 39