HomeMy WebLinkAbout05.c.2) (Handout) Application for District Transparency Certificate of Excellence from the California Special Districts Association (CSDA) Leadership FoundationCentral
V)
Sanitas #t
PHONE: (925) 228 -9500
FAX. (925) 676 -7211
www.centralsan.org
ROGER BAILEY
September 9, 2013 G<nrral Afanager
KENTON L ALAI
Counsel fi,r the District
(510) 808.2000
Special District Leadership Foundation (SDLF) ELAINE BOEHAIE
1112 1 Street, Suite 200 Secreton of theDictrict
Sacramento, CA 95814
Re: Application for District Transparency Certificate of Excellence
Dear SDLF Staff:
Enclosed are the application and supporting materials for the Central Contra Costa
Sanitary District to be awarded the District Transparency Certificate of Excellence.
Should you need anything additional to complete this process, please call me at
925 - 229 -7303.
Sincerely,
Elaine R. Boehme, CIVIC
Secretary of the District
Enclosure
BOARD OF DIRECTORS
JAMES A NEJEDLY President • DAVID R WILLIAMS, Precedent Pro Tem • PAUL H CAUSEY • MICHAEL R Hr GILL • TAD J PILECKI
41
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SPECIAL DISTRICT
LEADERSHIP FOUNDATION
SHOWCASE YOUR DISTRICT'S COMMITMENT TO TRANSPARENCY
Purpose
To promote transparency in the operations and governance of special districts to the public/ constituents and provide special districts with an opportunity to
showcase their efforts in transparency.
Duration District Receives
2 Years • Certificate for display (covering 2 years)
• Press release template
Application Cost Recognition on the SDLF website
FREE Letter to legislators within the district's boundaries announcing the achievement
• Recognition in CA Special District magazine and the CSDA eNews
Basic Requirements
CL;RRENT ETHICS TRAINING FOR ALL BOARD MEMBERS (Government Code Section 53235)
[( Provide copies of training certificates along with date completed
COMPLIANCE WITHTHE RALPH M. BROWN ACT (Government Code Section 54950 et. a])
�Provide ovide copy of current policy related to Brown Act compliance
copy of a current meeting agenda (including opportunity for public comment)
L40PTION OF POLICY RELATED TO HANDLING PUBLIC RECORDS ACT REQUESTS
VProvide copy of current policy
ADOPTION OF REIMBURSEMENT POLICY, IF DISTRICT PROVIDES ANY REIMBURSEMENT OF ACTUAL AND NECESSARY EXPENSES
(G ernment Code Section 53232.2 (h))
Provide copy of current policy
ANNUAL DISCLOSURE OF BOARD MEMBER OR EMPLOYEE REIMBURSEMENTS FOR INDIVIDUAL CHARGES OVER $100 FOR
SERVICES OR PRODUCTS. THIS INFORMATION IS TO BE MADE AVAILABLE FOR PUBLIC INSPECTION. "INDIVIDUAL CHARGE" IN-
CL ES, BUT IS NOT LIMITED TO: ONE MEAL, LODGING FOR ONE DAY, ORTRANSPORTATION. (Government Code Section 53065.5)
Provide copy of the most recent document and how it is accessible.
TIMELY FILING OF STATE CONTROLLER'S SPECIAL DISTRICTS FINANCIALTRANSACTIONS REPORT - INCLUDES COMPENSA-
VT DISCLOSURE. (Government Code Section 53891)
Provide copy of most recent filing.
SDLF staff will ver fy that district is not listed on the State Controller's non - compliance list'
CONDUCT ANNUAL AUDITS (Government Code Section 26909 and 12410.6)
eProvide copy of most recent audit and management letter and a description of how /where documents were made available to the public
OTHER POLICIES — HAVE CURRENT POLICIES ADDRESSINGTHE FOLLOWING AREAS
Pro de copies of each:
onflict of Interest
fRode of Ethics /Values /Norms or Board Conduct
inancial Reserves Policy
Showcase your District's Commitment to Transparency
1,, i,t,Cl -1RV <v \R N( CFt'1'l1l_ 1l 0i [x( i I II J_A }'PI Il,ATPA
Website Requirements
MAINTAIN A DISTRICT WEBSITE WITH THE FOLLOWING ITEMS REQUIRED. (provide Website link)
RRee`Jn'red items available to the public:
�I!d ames of Board Members and their terms of office
ame of general manager and key staff along with contact information
V Vlection procedure and deadlines
oard meeting schedule (Regular meeting agendas must be posted 72 hours in advance pursuant to Government Code Section 54954.2 (a)(1) and
,lGovernment Code Section 54956 (a))
District's mission statement
(escription of district's services/ functions and service area
L Authorizing statute /Enabling Act (Principle Act or Special Act)
�urrent District budget
mcost recent financial audit
hive of Boa rd meeting minutes for at least the last 6 months
of compensation of Board Members and Staff and /or link to State Controller's webpage with the data
AD TIONAL ITEMS — website also must include at least 4 of the following items:
Post Board Member ethics training certificates
❑ Picture, biography and e-mail address of board members
Last (3) years of audits
❑ Reimbursement and Compensation Policy
❑ Financial Reserves Policy
V Online /downloadable public records act request form
❑Audio or video recordings of board meetings
[9 >1ap of district boundaries/ service area
LVLink to California Special Districts Association mapping program
❑ Most recent Municipal Service Review (MSR) and Sphere of Influence (SOI) studies (full document or link to document on another site)
Outreach /Best Practices Requirements
(Must complete at least 2 of the following items)
REGULAR DISTRICT NEWSLETTER OR COMMUNICATION (PRINTED AND /OR ELECTRONIC) THAT KEEPSTHE PUBLIC, CONSTITU-
EMTS AND ELECTED OFFICIALS UP -TO -DATE ON DISTRICT ACTIVITIES (at least twice annually)
W Provide copy of most recent communication and short description on the frequency of the communication, how it's distributed and to whom.
COMMUNITY NOTIFICATION THROUGH PRESS RELEASE TO LOCAL MEDIA OUTLET ANNOUNCING UPCOMING FILING
DEADLINE FOR ELECTION AND PROCESS FOR SEEKING POSITION ON THE DISTRICT BOARD, PRIORTO THAT ELECTION (OR
PRIOR TOTHE MOST RECENT DEADLINE FOR CONSIDERATION OF NEW APPOINTMENTS FOR THOSE DISTRICTS WITH BOARD
MEMBERS APPOINTED TO FIXED - TERMS).
❑ Provide copy of the press release (and the printed article if available)
COMPLETE SALARY COMPARISON /BENCHMARKING FOR DISTRICT STAFF POSITIONS USING A REPUTABLE SALARY SURVEY (AT
LEAST EVERY SYEARS)
❑ Provide brief description of the survey and process used as well as the general results
SPECIAL COMMUNITY ENGAGEMENT PROJECT
Designed and completed a special project promoting community engagement with the district (potential projects may be broad in nature or focus
on�ecific issues such as rate - setting, recycled water, identifying community needs, etc.)
I,rl Submit an overview of the community engagement project reviewing the process undertaken and results achieved
HOLD ANNUAL INFORMATIONAL PUBLIC BUDGET HEARINGS THAT ENGAGE THE PUBLIC (OUTREACH, WORKSHOPS, ETC.)
OR TO ADOPTING THE BUDGET
Provide copy of most recent public budget hearing notice and agenda.
Showcase your District's Commitment toTransporencv
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COMMUNITY TRANSPARENCY REVIEW
The district would be required to obtain a completed overview checklist from at least 2 of the following individuals (the district may choose to conduct the overview
with these individuals simultaneously or separately):
❑ Chair of the County Civil Grand Jury
❑ Editor of a reputable local print newspaper (only one may count toward requirement)
❑ LAFCO Executive Officer
❑ County Auditor- Controller
❑ Local Legislator (only one may count toward requirement)
❑ Executive Director or President of local Chamber of Commerce
❑ General Manager of a peer agency (special district, city or county)
❑ Provide proof of completion signed by individuals completing Community Transparency Review
SHOWCASE YOUR DISTRICT'S COMMITMENT TO TRANSPARENCY
Submit Application
Submit this application along with all required documentation to,
SPECIAL DISTRICT LEADERSHIP FOUNDATION
11121 Street, Suite 200
Sacramento, CA 95814
Phone: 916-231-2939 • Fax: 916 -442 -7889
DISTRICT:
MAILING ADDRESS:
A. Q _ • '� - -- — – — — – —
CITY STATE ZIP: Qj4%Q;_3 – –
i
CONTACT NAME
CONTACTTITLE
PHONE-
(4R-jr j,i.�� .�10V3 -- `F• FAX CC%%S;,
EMAIL l�oM�w�w� e� \��b -� WEBSITE `y�j „•
ASSEMBLY MEMBER(S)y:
SENATOR':
LOCAL NEWSPAPER(S):`4 \MODS
I CERTIFY THAT THE INFORMATION SUBMITTED IS ACCURATE SIGNATURE /)
AND COMPLETETO THE BEST OF MY KNOWLEDGE
Showcase) our District's Commitment to'Gansparencv
Ir
SDLF DISTRICT TRANSPARENCY CERTIFICATE OF EXCELLENCE
DOCUMENT INDEX
REQUIREMENTS
REF #
! DOCUMENT
BASIC REQUIREMENTS
—
Current Ethics Training for all Board Members (GC § 53235)
--------------- - --
• Provide copies of training certificates along with date
1a -e
• Ethics Training certificates
completed _
~Compliance with the Ralph M. Brown Act (GC § 54950 et. al)
• Provide copy of current policy related to Brown Act
2a
CCCSD Code of Laws 2.16.020 I
compliance
(Brown Act summary and full code are also
• Provide copy of a current meeting agenda (including
included in Board Orientation Binders)
opportunity for public comment)
2b
• Current (August 15, 2013) Board Meeting
I
Agenda
I
Adoption of policy related to handling Public Records Act requests
• Provide copy of current policy
- ---------- -- -- - -- -- -- --
3
• Administrative Procedure
- - - - -- — - -- -
Adoption of Reimbursement Policy, if district provides any
4a
— - - - -- -- —
Travel and Reimbursement Policy BP 008
reimbursement of actual and necessary expenses (GC § 53232.2 (b))
j 4b
• Board Compensation Resolution 2008 -109
• Provide copy of current policy
Annual disclosure of board member or employee reimbursements for
individual charges over $100 for services or products. This
information is to be made available for public inspection. "Individual
charge" includes, but is not limited to: one meal, lodging for one day,
or transportation. (GC § 53065.5)
• Employee and Board Member
• Provide copy of the most recent document and how it is
5
Reimbursements Fiscal Year 2012 -13
_ _accessible
Timely filing of State Controller's Special Districts Financial
• Documentation showing submission of
Transactions Report - includes compensation disclosure (GC § 53891)
financial transactions and salaries for employees `
• Provide copy of most recent filing; SDLF staff will verify that I
6
and Board Members (Special Districts Financial
district is not listed on the State Controller's 'non - compliance list'
Transactions Report State Controller's Financial
—
Transaction Report)
- - -�
Conduct Annual Audits (GC § 26909 and 12410.6)
--------- - - - - -- —�
• Provide copy of most recent audit and management letter and
7a
. Audit letter I
a description of how /where documents were made available to the
• Management letter i
public
Both are included in the Agenda Backup for the
10/18/12 Board Meeting, Item 8.a., (hard copy
attached) on our website I
http: / /weblink. centralsan.dst.ca.us /WebLink8 /0
/doc /656411 /Paeel.aspx
Other Policies - have current policies addressing the following areas
i
(provide copies of each):
• Conflict of Interest
8a
• Conflict of Interest Code
• Code of Ethics /Values /Norms of Board Conduct
8b
• Board Members' Duties and Responsibilities
• Financial Reserves Policy
section of Board Guidelines Binder
8c
• Financial Reserves (Funds Required)
— I
Guidelines i
Central Contra Costa Sanitary District
District Transparency Certificate of Excellence Application
SDLF DISTRICT TRANSPARENCY CERTIFICATE OF EXCELLENCE
DOCUMENT INDEX
- ---------- - ---- - - -------- --- - - - - --
REQUIREMENTS
REF #
DOCUMENT
WEBSITE REQUIREMENTS
Maintain a district website with the following items
www.centralsan.org
(provide website link; all are required)
• Names of Board Members and their terms of office
http://www.centralsan.org/index.cfm?navld=69&
• Name of general manager and key staff along with contact
i http• //www.centralsan.org/index.cfm?navld=75
information
• Election procedure and deadlines
i http://www.centralsan.org/index.cfm?navid=69
• Board meeting schedule (regular meeting agendas must be posted
I http://www.centralsan.org/index.cfm?navld=70
72 hours in advance pursuant to Government Code Section 54954.2
(a)(1) and Government Code Section 54956 (a))
• District's mission statement
http://www.centralsan.org/index.cfm?navid=63
• Description of district's services/functions and service area
http://www.centralsan.org/index.cfm?navld=65
• Authorizing statute/enabling act (Principle Act or Special Act)
http://Iibrary.municode.com/index.aspx?clientld=16258
• Current district budget
http://www.centralsan.org/documents/2012
13 OM Debt
Service
Self Ins and Staffing Plan Budgets.pd
• Most recent financial audit
http://www.centralsan.org/documents/CAFR
2012.pdf
• Archive of Board meeting minutes for at least the last 6 months
http://www.centralsan.org/applications/agendas-action-
summaries-minutes.cfm?nav1d=71
• List of compensation of Board Members and staff and/or link to
State Controller's webpage with the data
i http://www.centralsan.org/index.cfm?navid=1150
http://www.centralsan.org/documents/FPPC
Form 806 pdf
http: /
/www.sco.ca.gov /compensation search.html
- - - -- ---------
Website also must include at least 4 of the following items:
• Post Board Member ethics training certificates
j httl2:Hcentralsan.or2/index.cfm?navld=69
• Picture, biography and email address of board members
• Last 3 years of audits (inside CAFRs)
http://www.centralsan.org/index.cfm?navld=78
• Reimbursement and Compensation Policy (in Code of Regulations)
• Financial Reserves Policy
• Online/clownloaclable Public Records Act request form
http://centralsan.oriz/index.cfm?navid=368
• Audio or video recordings of board meetings
• Map of district boundaries/service area
http://www.centralsan.org/index.cfm?navld=65
• Link to California Special Districts Association mapping program
http://www.centralsan.org/index.cfm?navld=1112
• Most recent Municipal Service Review (MSR) and Sphere of
Influence (SOI) studies (full document or link to document on
I.
another site)
Central Contra Costa Sanitary District
District Transparency Certificate of Excellence Application
SDLF DISTRICT TRANSPARENCY CERTIFICATE OF EXCELLENCE
DOCUMENT INDEX
REQUIREMENTS
REF # ' DOCUMENT
OUTREACH /BEST PRACTICES REQUIREMENTS
Must complete at least 2 of the following items:
_
Regular district newsletter or communication (printed and /or
electronic) that keeps the public, constituents and elected officials up-
to -date on district activities (at least twice annually)
• Provide copy of most recent communication and short
9
• Pipeline newsletter distributed three times
description on the frequency of the communication, how it's
per year by mail
distributed and to whom
Community notification through press release to local media outlet
announcing upcoming filing deadline for election and process for
seeking a position on the district board, prior to that election (or prior
to the most recent deadline for consideration of new appointments
for those districts with board members appointed to fixed - terms)
• Provide copy of the press release (and the printed article if
j available)
Complete salary comparison /benchmarking for district staff positions
using a reputable salary survey (at least every 5 years)
• Provide brief description of the survey and process used as
well as the general results_
—
Special Community Engagement Project
• Designed and completed a special project promoting
community engagement with the district (potential projects may be
` 10
broad in nature or focus on specific issues such as rate - setting,
. Pleasant Hill Instructional Garden
recycled water, identifying community needs, etc.)
information
• Submit an overview of the community engagement project,
reviewing the process undertaken and results achieved
Hold annual informational public budget hearings that engage the
I 11a
. 5/16/13 Board Agenda setting Public
public (outreach, workshops, etc.) prior to adopting the budget
Hearings for budgets
• Provide copy of most recent public budget hearing notice and
11b
. Position Papers authorizing Notices of Public
agenda
Budget Hearings
= --
ilc
• Notices of Public Budget Hearings
Community Transparency Review
The district would be required to obtain a completed overview
checklist from at least 2 of the following individuals (the district may
choose to conduct the overview with these individuals simultaneously
or separately):
i • Chair of the County Civil Grand Jury
IJ • Editor of a reputable local print newspaper (only one may
count toward requirement)
i
• LAFCO Executive Officer
• County Auditor - Controller
• Local Legislator (only one may count toward requirement)
• Executive Director or President of local Chamber of Commerce
• General Manager of a peer agency (special district, city or
county) j
Central Contra Costa Sanitary District
District Transparency Certificate of Excellence Application
meyers nave
CERTIFICATE OF ATTENDANCE
AB 1234 TRAINING
Provider: Meyers, Nave, Riback, Silver & Wilson
Subject Matter /Title: AB 1234 Ethics Training for Elected and
Appointed Officials
Date and Time: December 13, 2012, 2:00 -4:00 p.m.
Location: Central Contra Costa Sanitary District
5019 Imhoff PI, Martinez, CA 94553 -4392
Length of Activity: 2.0 hours
To Be Completed After Participation In The Above -Named Activit>r
By signing below, I certify that I participated in the activity described
above:
Print Name: Paul H. Causey
Signature:
REMINDER: A local agency shall maintain these records fot at I ast five (5) years after local officials
receive the training. These records are public records subject to disclosure under the California Public
Records Act (Chapter 3.5 [commencing with Section 62501 of Division 7 of Title 1).
meyers nave
CERTIFICATE OF ATTENDANCE
AB 1234-TRAINING
Provider: Meyers, Nave, Riback, Silver & Wilson
Subject Matter /Title: AB 1234 Ethics Training for Elected and
Appointed Officials
Date and Time: December 13, 2012) 2:00 -4:00 p.m.
Location: Central Contra Costa Sanitary District
5019 Imhoff PI, Martinez, CA 94553 -4392
Length of Activity: 2.0 hours
To Be Completed After Participation In The Above -Named Activity
By signing below, I certify that I participated in the activity described
above:
Print Name: Michael R. McGill
Signature:
REMINDER: A local agency shall maint ' these records for at least five (5) years after local officials
receive the training, These records r`e public records subject to disclosure under the California Public
Records Act 3.5 Section 6250] Division 7 Title 1).
(Chapter [cornrr�encing with of of
Public Service Ethics Education
Proof of Participation Certificate
Participant Name: % ll !hoel R. lgC'`t 1/
Course Date & Time: August 10, 2012 9:30 a.m.
Location: CASA Conference, Monterey
Eligible Credit: 2 Hours (Requires Attendance for Entire Session)
This course is an overview course on all public service ethics issues necessary to satisfy the requirements
of Article 2.4 of Chapter 2 of Part 1 of Division 2 of Title 5 of the Government Code, including the
following:
Laws relating to personal financial gain by public servants, including, but not limited to, laws
prohibiting bribery and conflict -of- interest laws.
• Laws relating to claiming perquisites ( "perks ") of office, including, but not limited to, gift and travel
restrictions, prohibitions against the use of public resources for personal or political purposes,
prohibitions against gifts of public funds, mass mailing restrictions, and prohibitions against
acceptance of free or discounted transportation by transportation companies.
• Government transparency laws, including, but not limited to, financial interest disclosure requirements
and open government laws.
• Laws relating to fair processes, including, but not limited to, common law bias prohibitions, due
process requirements, incompatible offices, competitive bidding requirements for public contracts, and
disqualification from participating in decisions affecting family members; and
. General ethical principles relating to public service.
The California Association of Sanitation Agencies affirms that this course satisfies the guidelines
issued by the Fair Political Practices Commission and Attorney General for course sufficiency and
accuracy.
To be completed by participant:
By signing below, I certify that I signed in at this session, participated in the activity described above
and am en ' o claim • Z- ethics education credit hour(s
Participant Signature
NOTE TO PARTICIPANT.- Please provide a copy of this proof of participation to the custodian for such
records at your agency. In addition, we recommend you make a copy of this proof of participation for
Your own records to retain for at least five _years. These certificates are only available at this program;
duplicates will not be issued.
Control No: 341735
Public Service Ethics Education
Online Proof of Participation Certificate
Date of Completion: Dec 31, 2012 Training Time *: 2 hr. 16 min.
This course is an overview course on all public service ethics issues necessary to satisfy the requirements
of Article 2.4 of Chapter 2 of Part 1 of Division 2 of Title 5 of the Government Code, including the
following:
Laws relating to personal financial gain by public servants, including, but not limited to, laws
prohibiting bribery and conflict -of- interest laws.
. Laws relating to claiming perquisites ( "perks ") of office, including, but not limited to, gift and travel
restrictions, prohibitions against the use of public resources for personal or political purposes,
prohibitions against gifts of public funds, mass mailing restrictions, and prohibitions against
acceptance of free or discounted transportation by transportation companies.
• Government transparency laws, including, but not limited to, financial interest disclosure requirements
and open government laws.
Laws relating to fair processes, including, but not limited to, common law bias prohibitions, due
process requirements, incompatible offices, competitive bidding requirements for public contracts,
and disqualification from participating in decisions affecting family members; and
• General ethical principles relating to public service.
The Fair Political Practices Commission and Attorney General have reviewed this course for course
sufficiency and accuracy.
By signing below, I certify that I fully reviewed the content of the entire online AB 1234 course
approved by the Attorney General and Fair Political Practices Commission and am entitled to claim
two hours of public service ethics law and principles credit.
Participant Signature
central contra costa sanitery district
Agency Name
jim nejedly
Participant Name
NOTE TO PARTICIPANT: Please provide a copy of this proof of participation to the custodian for such records at
your agency. in addition, we recommend you make a copy of this proof of participation for your own records to
retain for at least five years. To preserve the integrity of the online certification process; these certificates are only
available Upon completing the online session. * To satisfy AB 1234 requirements, this certificate must reflect that
the public official spent two hours or more reviewing the materials presented in the online course. If the certificate
reflects less than two hours, the participant should have on file additional certificates demonstrating that the official
has satisfied the entire two hour reouirement_
m eye rs nave
CERTIFICATE OF ATTENDANCE
AB 1234 TRAINING
Provider: Meyers, Nave, Riback, Silver & Wilson
Subject Matter /Title: AB 1234 Ethics Training for Elected and
Appointed Officials
Date and Time: December 13, 2012,2:00-4:00 p.m.
Location: Central Contra Costa Sanitary District
5019 Imhoff PI, Martinez, CA 94553 -4392
Length of Activity: 2.0 hours
To Be Completed After Participation In The Above -Named Activity
By signing below, I certify that I participated in the activity described
above:
Print Name: Tad J. Pilecki
Signature: -cup "
REMINDER: A local agency shall maintain these records for at least five (5) years after local officials
receive the training. These records are public records subject to disclosure under the California Public
Records Act (Chapter 3.5 [commencing with Section 6250] of Division 7 of Title 1).
Control No: 343818
Public Service Ethics Education
Online Proof of Participation Certificate
Date of Completion: Dec 30, 2012
Training Time`: 2 hr. 0 min.
This course is an overview course on all public service ethics issues necessary to satisfy the requirements
of Article 2.4 of Chapter 2 of Part 1 of Division 2 of Title 5 of the Government Code, including the
following:
Laws relating to personal financial gain by public servants, including, but not limited to, laws
prohibiting bribery and conflict -of- interest laws.
Laws relating to claiming perquisites ("perks") of office, including, but not limited to, gift and travel
restrictions, prohibitions against the use of public resources for personal or political purposes,
prohibitions against gifts of public funds, mass mailing restrictions, and prohibitions against
acceptance of free or discounted transportation by transportation companies.
Government transparency laws, including, but not limited to, financial interest disclosure requirements
and open government laws.
Laws relating to fair processes, including, but not limited to, common law bias prohibitions, due
process requirements, incompatible offices, competitive bidding requirements for public contracts,
and disqualification from participating in decisions affecting family members; and
• General ethical principles relating to public service.
The Fair Political Practices Commission and Attorney General have reviewed this course for course
sufficiency and accuracy.
By signing below, I certify that I fully reviewed the content of the entire online AB 1234 course
approved by the Attorney General and Fair Political Practices Commission and am entitled to claim
two hours of public service ethics law and principles credit.
I �
David Williams
Participant Signature Participant Name
Central Contra Costa Sanitary District
Agency Name
NOTE TO PARTICIPANT.' Please provide a copy of this proof of participation to the custodian for such records at
your agency. In addition, we recommend you make a copy of this proof of participation for your own records to
retain for at least five years. To preserve the integrity of the online certification process, these certificates are only
available upon completing the online session. * To satisfy AB 9234 requirements, this certificate must reflect that
the public official spent two hours or more reviewing the materials presented in the online course. If the certificate
reflects less than two hours, the participant should have on file additional certificates demonstrating that the official
has satisfied the entire two hour requirement.
Municode
Page 1 of 2
Central Contra Costa Sanitary District, California, Code of Laws >> Title 2 - ADMINISTRATION >>
Chapter 2.16 - COUNSEL FOR THE DISTRICT >>
Chapter 2.16 - COUNSEL FOR THE DISTRICT
Sections:
2.16.010
- Counsel for the District.
2.16.020
- Duties.
2.16.030
- License to practice law.
2.16.040
- Experience.
2.16.010 - Counsel for the District.
Under direction of the District Board, and in coordination with the General Manager, the
District Counsel shall act as attorney for the District.
(Ord. 253 § 1(Exh. A(part)), 2008)
2.16.020 - Duties.
A. The Counsel for the District shall act as attorney for the District as required in all matters
affecting District affairs, except in those areas, or subject matters, where special counsel are
from time to time employed and special responsibilities assigned to said special counsel.
B. Within the foregoing limitation, and in fulfilling duties as attorney for the District, the District
Counsel shall: attend meetings of the District Board and such additional committee meetings,
conferences and hearings as may from time to time be required to provide legal counsel and
guidance; oversee application of the Ralph M. Brown Act to District meetings and maintain
records in conformance with said act; prepare opinions as to applicable law when required
by the circumstances, or requested by the District Board or General Manager; prepare such
legal documents, including contracts and conveyances, as may be required, and to
prosecute and defend such litigation as the interest of the District shall require; assist officers
and employees of the District by advice upon legal matters related to the administration of
the District, and engage in such research, studies and reports as may be indicated in the
progress of his work.
C. The Counsel for the District may practice law independent of District work in an office
maintained at his own expense, including necessary stenographic and research services;
provided, however, that such practice, and the clients represented therein, shall not conflict
with his responsibility to the District.
(Ord. 253 § 1(Exh. A(part)), 2008)
2.16.030 - License to practice law.
The District Counsel shall be admitted to practice law in California and shall have active
membership in the California State Bar.
(Ord. 253 § 1(Exh. A(part)), 2008)
http: / /library.municode.com/ print. aspx? h= &clientID= 16258 &HTMRequest =http %3 a %2f... 5/16/2013
Municode
2.16.040 - Experience.
Page 2 of 2
The District Counsel shall have two years' comprehensive experience in the law of special
districts, eminent domain, state and federal environmental protection, state and federal grant
administration, legislative draftmanship, and conduct of public hearings.
(Ord. 253 § ?(Exh. A(part)), 2008)
http: // library. municode .com /print.aspx ?h= &clientID= 16258 &HTMRequest= http %3a %2£.. 5/16/2013
October 2012
Secretary of the District
The Secretary of the District is one of the three Executive Management positions
appointed by and reporting directly to the Board Members. The other positions are
the General Manager and District Counsel. The District Code states, in part, that "....
The Secretary of the District makes independent decisions as necessary to implement
Board requests, decisions and official actions; serves as custodian of the official
records of the District; attends meetings of the District Board and such additional
Committee meetings, conferences and hearings as may from time to time be
required; and participates and coordinates with management group in meetings and
projects."
The Secretary of the District acts for the Board Members in a variety of executive,
administrative, legal and record - keeping functions, and is part of the District
Management Team. These functions include preparation of the Board agendas,
minutes, compliance with legal noticing, the Brown Act, records management,
elections, Fair Political Practices Commission requirements, ethics compliance and
special projects.
Central Contra Costa Sanitary District
L Central Contra Costa Sanitary District
BOARD MEETING
AGENDA
Board Room
Thursday
September 5, 2013
2:00 p.m.
INFORMATION FOR THE PUBLIC
BOARD OF DIRECTORS:
JAMES A. NEJEDLY
President
DAVID R. WILLIAMS
President Pro Tem
PAUL H. CAUSEY
MICHAEL R. McGILL
TAD J. PILECKI
PHONE. (925) 228 -9500
FAX: (925) 676 -7211
www.centralsan.org
Anyone wishing to address the Board of Directors is requested to complete a speaker's card and submit it to the Secretary
of the District. In addressing the Board, speakers are requested to step to the podium and state their name and address
for the record. The Board President may direct questions to any member of the audience as appropriate at any time
during the meeting.
All matters listed under the CONSENT CALENDAR are considered to be routine by the Board and will be enacted by
one motion. There will be no separate discussion of these items unless requested by a Member of the Board or the public
prior to the time the Board votes on the motion to adopt.
ADDRESSING THE BOARD ON AN ITEM ON THE AGENDA
Persons wishing to speak on PUBLIC HEARINGS and OTHER MATTERS listed on the agenda will be
heard when the President calls for comments from the audience, except on public hearing items previously
heard and closed to public comment. The President may specify the number of minutes each person will be
permitted to speak based on the number of persons wishing to speak and the time available. After the public
has commented, the item is closed to further public comment and brought to the Board for discussion and
action. There is no further comment permitted from the audience unless invited by the Board.
ADDRESSING THE BOARD ON AN ITEM NOT ON THE AGENDA
In accordance with state law, the Board is prohibited from discussing matters not calendared on the agenda.
You may address the Board on any matters not listed on the agenda, and which are within its jurisdiction, under
PUBLIC COMMENTS. Matters brought up which are not on the agenda may be referred to staff for action or
calendared on a future agenda.
AGENDA REPORTS
Supporting materials on agenda items are available for public review at the Reception Desk, 4849 Imhoff Place,
Martinez, and on the District's website at www.centralsan.org. Not every agenda item is accompanied by
written supporting material. Reports and information relating to agenda items distributed within 72 hours of the
meeting to a majority of the Board are also available for public inspection at the Reception Desk and on the
website. During the meeting, information and supporting materials are available in the Board Room.
AMERICANS WITH DISABILITIES ACT
In accordance with the Americans with Disabilities Act and state law, it is the policy of the Central Contra
Costa Sanitary District to offer its public meetings in a manner that is readily accessible to everyone, including
those with disabilities. If you are disabled and require special accommodations to participate, please contact the
Secretary of the District at least 48 hours in advance of the meeting at (925) 229 -7303.
September 5, 2013 Board Agenda
Page 2
ROLL CALL
a. Pledge of Allegiance to the Flag.
2. PUBLIC COMMENTS
3. AWARDS AND COMMENDATIONS
a. Receive the National Association of Clean Water Agencies (NACWA)
Platinum 15 Peak Performance Award. (5 minute staff presentation.)
Staff Recommendation: Plant Operations Division Manager Alan Weer
will present the award to President Nejedly.
4. CONSENT CALENDAR
Staff Recommendation (Motion Required): Adopt the Consent Calendar as
recommended.
a. Approve minutes of August 1, 2013 Board meeting.
b. Approve expenditures dated September 5, 2013. Reviewed by Budget and
Finance Committee.
C. Receive July 2013 Financial Statements and Investment Reports. Reviewed
by Budget and Finance Committee.
d. Adopt Resolution 2013 -030 establishing the Sewer Construction Fund and
Debt Service Fund appropriations limit in the amount of $88,919,318 for
Fiscal Year 2013 -14, in accordance with Article XIII B of the California
Constitution and select the change in the California per capita personal
income percentage for use in computing the appropriations limit.
5. CALL FOR REQUESTS TO CONSIDER ITEMS OUT OF ORDER
6. PUBLIC HEARINGS
a. Consider adopting Resolution 2013 -031 directing that delinquent charges
related to the property located at 3382 Johnson Road in Lafayette be placed
on the Contra Costa County property tax roll for collection in five annual
installments starting in Fiscal Year 2013 -14. Continued from July 25, 2013.
Reviewed by Budget and Finance Committee. (5 minute staff presentation.)
Staff Recommendation (Motion and 4 Affirmative Votes Required):
Adopt Resolution 2013 -031 directing that delinquent charges related to
the property located at 3382 Johnson Road in Lafayette be placed on
the Contra Costa County property tax roll for collection in five annual
installments starting in Fiscal Year 2013 -14.
September 5, 2013 Board Agenda
Page 3
7. BIDS AND AWARDS
a. Adopt Resolution 2013 -032 authorizing the General Manager to enter into a
sole- source contract with Solar Turbines, Inc. in an amount not to exceed
$650,000 for the installation of fuel and control system upgrades to the
cogeneration system, Cogen Controls Upgrade, District Project 7308,
pursuant to Public Contract Code Section 3400(c)(3) and Purchasing
Procedures Manual Section 5.3.15; making findings in connection with said
project; and approve a supplemental authorization of $800,000 to the
Treatment Plant Program of the Fiscal Year 2013 -14 Capital Improvement
Budget. Approval recommended by Capital Projects Committee. (5 minute
staff presentation.)
Staff Recommendation (Motion Required): Adopt Resolution 2013 -032
authorizing the General Manager to enter into a sole- source contract
with Solar Turbines, Inc. as proposed, including making the appropriate
findings; and approve a supplemental authorization of $800,000 to the
Treatment Plant Program of the Fiscal Year 2013 -14 Capital
Improvement Budget in connection with District Project 7308.
8. REPORTS
a. General Manager
1) Update on Treatment Plant Optimization Evaluation for Ammonia
Removal. (15 minute staff presentation.)
Staff Recommendation: Receive the update.
2) Update on closure of Cleanup and Abatement Order for Bollinger
Canyon leachfield. (No presentation is planned, staff will be available
to answer questions.)
Staff Recommendation: Receive the update.
3) Announcements
Staff Recommendation: Receive the announcements.
b. Counsel for the District
1) Request for waiver with regard to Meyers Nave's representation of the
City of Walnut Creek. (2 minute staff presentation.)
Staff Recommendation: Authorize the General Manager to
execute waiver.
September 5, 2013 Board Agenda
Page 4
C. Secretary of the District
d. Board Members
1) Board Member reports on future meetings or conferences for which
they will receive the stipend or for which the District will pay their
expenses; recent meetings for which they received the stipend; and
meetings or conferences for which the District paid their expenses.
Member Causey
• August 21 -24, 2013 — California Association of Sanitation Agencies
(CASA) Conference, San Diego (expenses).
Member McGill
• August 19, 2013 — Enterprise Committee meeting — Member McGill
(stipend) and President Nejedly (stipend).
• August 21 -24, 2013 — California Association of Sanitation Agencies
(CASA) Conference, San Diego (expenses).
• September 3, 2013 — Budget and Finance Committee meeting —
Member McGill (stipend) and President Nejedly (stipend).
• September 4, 2013 — East Bay Leadership Council Luncheon with
Congressman George Miller (expenses).
Member Pilecki
• August 27, 2013 — Human Resources Committee meeting —
Member Pilecki (stipend) and Member Williams (stipend).
• August 30, 2013 — Environmental Services Committee meeting —
Member Pilecki (stipend) and Member Causey (stipend).
• August 30, 2013 — Capital Projects Committee meeting — Member
Pilecki and Member Causey.
President Nejedly
Staff Recommendation: Receive the reports.
2) Announcements
Staff Recommendation: Receive the announcements.
September 5, 2013 Board Agenda
Page 5
9. REAL PROPERTY
a. Authorize the General Manager to execute a new lease agreement with
County Quarry Products LLC commencing October 1, 2013, with a potential
term of nine years and three months, through December 31, 2022, for
continued operation of a concrete and asphalt recycling operation on the
property located at 5501 Imhoff Drive in Martinez (APN 159- 140 -052).
Approval recommended by the Enterprise Committee. (5 minute staff
presentation.)
Staff Recommendation (Motion Required): Authorize the General
Manager to execute a new lease agreement with County Quarry
Products LLC as proposed.
10. BUDGET AND FINANCE
a. Receive Adjusted Operations and Maintenance (O &M) June 2013 Year -End
Financial Statements and Investment Report (Period 13). Reviewed and
receipt recommended by Budget and Finance Committee on August 12,
2013. (5 minute staff presentation.)
Staff Recommendation (Motion Required): Receive Adjusted O &M June
2013 Year -End Financial Statements and Investment Reports.
b. Receive Capital Improvement Budget (CIB) June 30, 2013 Year -End Status
Report. Reviewed and receipt recommended by Capital Projects Committee.
(5 minute staff presentation.)
Staff Recommendation (Motion Required): Receive CIB June 30, 2013
Year -End Status Report.
11. EMERGENCY SITUATIONS REQUIRING BOARD ACTION
12. SUGGESTIONS FOR FUTURE AGENDA ITEMS
13. ADJOURNMENT
September 5, 2013 Board Agenda
Page 6
CENTRAL CONTRA COSTA SANITARY DISTRICT
BOARD CALENDAR
DATE/TIME MEETING /ATTENDEES LOCATION
SEPTEMBER 2013
Tuesday
Budget and Finance Committee Meeting
1470 Executive Lane, Suite 200,
September 3
McGill, Nejedly
Concord
3:00 p.m.
Thursday
Board Meeting
Board Room
September 5
Board of Directors
2:00 p.m.
Monday
Enterprise Committee Meeting
1470 Executive Lane, Suite 200,
September 9
McGill, Nejedly
Concord
3:00 p.m.
Monday
Budget and Finance Committee Meeting
1470 Executive Lane, Suite 200,
September 16
McGill, Nejedly
Concord
3:00 p.m.
September 16 -19
California Special Districts Association (CSDA)
Monterey
Annual Conference
McGill
Thursday
Board Meeting
Board Room
September 19
Board of Directors
2:00 p.m.
OCTOBER 2013
Monday
Budget and Finance Committee Meeting
1470 Executive Lane, Suite 200,
September 30
McGill, Nejedly
Concord
3:00 p.m.
Thursday
Board Meeting
Board Room
October 3
Board of Directors
2:00 p.m.
October 5 -9
Water Environment Federation Technical
Chicago
Exhibition and Conference (WEFTEC)
McGill Williams
Monday
Budget and Finance Committee Meeting
1470 Executive Lane, Suite 200,
October 14
McGill, Nejedly
Concord
3:00 p.m.
Tuesday
Policy Development and Internal Operations
1470 Executive Lane, Suite 200,
October 15
Committee Meeting
Concord
3:00 p.m.
Williams Ne "edl
Thursday
Board Meeting
Board Room
October 17
Board of Directors
2:00 p.m.
Monday
California Special Districts Association — Contra
Central Contra Costa Sanitary District
October 21
Costa Chapter (CCSDA) Meeting
Multi- Purpose Room
10:00 a.m.
McGill
Tuesday
Special Board Meeting (Board Priorities
Contra Costa Country Club
October 22
Workshop)
801 Golf Club Road, Pleasant Hill
8:00 a.m.
Board of Directors
Unless otherwise noted, meetings are held at the District Office, 5019 Imhoff Place, Martinez, CA 8130113
Administrative Directive No.
Page 2 of 7
3. POLICY
3.1 Generally: Subject to the Public Records Act's limitations, every person
has a right to inspect public records that are not exempt from disclosure at
all times during the District's office hours. A member of the public may
request public records by letter, email, telephone, in person, or by any
other means. No personal identification is required from the person
making the request. The District may not limit access to public records
based upon the identity or purpose of the requesting party.
3.2 Walk -in Requests to Inspect or Copy Records: A member of the public
has the right to inspect, in person at the District HOB office, all records
that may reasonably be produced and that are not exempt from
disclosure. Advanced notice is not required to inspect public records.
There is no charge to merely inspect public records, as opposed to
obtaining copies. Inspection will occur on District premises, and if
appropriate, under the supervision of District staff. If the viewer wishes to
make copies after viewing the records, District staff should reasonably try
to accommodate the request for copies. In cases where a request to view
records at the District office has been made in advance, the inspection will
be approved and scheduled by the Secretary of District.
3.3 Requests for Copies: Routine requests for public records, whether made
by phone, in person, or in writing, shall be filled immediately or as soon as
possible, ideally by the person receiving the request. Any non - routine
records requests shall be immediately forwarded to the Secretary of the
District. Determination as to whether a requested record is a public record
and open to inspection shall be made by the Secretary of the District or his
or her appointed representative. Upon receipt of a request for records, the
Secretary of the District shall make reasonably identifiable, non - exempt
records, or portions thereof, promptly available to the requester, and shall,
upon request, provide copies of such records upon payment of the fees
set forth in the attached Schedule of Fees.
The Secretary of the District shall, within 10 days from receipt of the
request for a copy of records, determine whether the request, in whole or
in part, seeks copies of disclosable public records in the possession of the
District and shall promptly notify the person making the request of the
determination and the reasons therefore. In "unusual circumstances," as
defined in the Government Code, the time limit prescribed in this section
may be extended for up to 14 additional days by written notice by the
District to the person making the request, setting forth the reasons for the
extension and the date on which a determination is expected to be
dispatched. (Government Code Section 6253.) If the records are
disclosable, the Secretary of the District will then notify appropriate District
staff to provide documents that are maintained in departmental files. The
Administrative Directive No.
Page 3 of 7
Secretary of the District will arrange for review or transmittal of all
requested documents. Requested copies shall be provided upon payment
of the appropriate fee. Monies received shall be deposited in the Central
Contra Costa Sanitary District's Running Expense Fund.
3.4 Routine Requests for Copies. Requests for Ordinances, Resolutions,
District Code Sections, finalized agendas, minutes, Form 700 Statements
of Economic Interest, contracts (including management employment
contracts), MOUs, and permits may be routinely filled by staff without
approval by the Secretary of the District. Non - routine requests to inspect
records shall be approved by the Secretary of the District.
3.5 Request Refusals. Where the District determines that a requested record
is exempt from disclosure, the District shall provide a written notification of
denial to the requester, which shall be prepared in compliance with
Government Code Sections 6253(d) and 6255. If there exists any
uncertainty as to whether a record or portion thereof is exempt from
disclosure pursuant to the California Public Records Act, District staff
should consult with District Counsel.
3.6 Exempt Records. Records exempt from disclosure include, but are not
limited to, the following:
3.6.1 Preliminary drafts of documents, memos, or reports, that are not
retained by the District in the ordinary course of business.
However, the public interest in withholding those records must
clearly outweigh the public interest in disclosure to deny the
request;
3.6.2 Records pertaining to pending litigation to which the District is a
party, or to claims made pursuant to Division 3.6 (commencing with
Section 810) of Title I of the Government Code, until such litigation
or claim has been finally adjudicated or otherwise settled;
3.6.3 Personnel, medical, or similar files, the disclosure of which would
constitute an unwarranted invasion of personal privacy;
3.6.4 Test questions, scoring keys, and other examination data used to
administer a licensing examination, examination for employment, or
academic examination;
3.6.5 The contents of real estate appraisals, engineering or feasibility
estimates and evaluations made for or by the state or local agency
relative to the acquisition of property, or to prospective public
supply and construction contracts, until such time as all of the
property has been acquired or all of the contract agreement
Administrative Directive No.
Page 4 of 7
obtained, provided, however, the law of eminent domain shall not
be affected by this provision;
3.6.6 Information required from any taxpayer in connection with the
collection of local taxes which is received in confidence and the
disclosure of the information to other persons would result in unfair
competitive disadvantage to the person supplying such information;
3.6.7 Records the disclosure of which is exempted or prohibited pursuant
to provisions of federal or state law, including, but not limited to,
provisions of the Evidence Code relating to privilege. For example:
Trade secrets
2. Attorney - client privileged information
3. Protected personal health information under the Health
Insurance Portability and Accountability Act of 1996 (HIPAA)
3.6.8 Personal financial data filed with licensing agencies as required to
establish an applicant's qualification for a license, certificate or
permit.
(Government Code Section 6254.)
3.7 Assisting the Requester: A person requesting to inspect or obtain copies
of records is often at a disadvantage because it is difficult to reasonably
describe records that the person has not yet seen. Therefore, the District
is required to assist requesters in making a focused and effective request
that reasonably describes identifiable records by doing the following, to
the extent reasonable under the circumstances:
Assist the requester to identify records and information that are
responsive to the request or to the purpose of the request, if stated.
2. Describe the information technology and physical location in which
the records exist.
3. Provide suggestions for overcoming any practical basis for denying
access to the records or information sought.
The District's duty to assist the requester is deemed satisfied if the District
is unable to identify the requested information after making a reasonable
effort to elicit additional clarifying information from the requester. The
District does not have an obligation to assist the requester in making a
more focused and effective request, however, if the requested records are
Administrative Directive No.
Page 5 of 7
made available, are exempt from disclosure, or the District makes an
index of its records available. (Government Code Section 6253.1)
3.8 Electronic Records: If the District has disclosable public records in
electronic format, the District must make the information available in an
electronic format when requested. But, the District may not make the
requested information available only in electronic format. When
applicable, the District must:
Make the information available in any electronic format in which it
holds the information.
2. Provide a copy of an electronic record in the format requested if the
format is one that the District has used to create copies for its own
use or for other agencies. The cost of duplication charged to the
requester must be limited to the direct cost of producing the copy in
an electronic format. However, the requester must pay the cost of
producing the copy, including the cost of computer programming, if
the request would require the District to produce a copy that is
otherwise produced only at regularly scheduled intervals, or the
request would require data compilation, extraction, or programming
to produce the record.
The California Public Records Act does not require the District to
reconstruct a record in an electronic format if the District no longer has it
available in an electronic format. The California Public Records Act also
does not require the District to release an electronic record in the
electronic form in which it is held if its release would compromise the
security or integrity of the original records or of any proprietary software in
which it is maintained. (Government Code Section 6253.9.)
3.9 Request for Summary of Information or Copy: The Public Records Act
does not require the District to present the requested information in
summary form or to extract information from documents. Requests for
summaries shall be directed to the Secretary of the District and General
Manager who shall set the fee upon receiving advice from staff as to the
estimated time of staff work required to compile such summaries.
3.10 Request for Form 700 Conflict of Interest Forms: Notwithstanding the
timelines set forth above, a Statement of Economic Interest filed pursuant
to the Political Reform Act of 1974 shall be open for public inspection and
copying promptly upon request during regular District business hours,
commencing as soon as practicable, but not later than the second
business day following the day on which the Statement of Economic
Interest was received by the District. (Government Code Section 81008.)
Copies of the records shall be provided at a charge not to exceed $0.10
Administrative Directive No.
Page 6 of 7
per page. For copies over five years old, a retrieval fee not to exceed
$5.00 may be charged in addition to the 10 cents per page charge.
3.11 Consistency with California Public Records Act. This policy is not
intended to limit or increase the District's responsibilities under the
California Public Records Act.
Administrative Directive No.
Page 7 of 7
SCHEDULE OF FEES OR DEPOSITS TO BE COLLECTED WHEN
COPY OF PUBLIC RECORD OR INFORMATION IS REQUESTED
General Documents
Unit
Fee or Deposit
per Unit
1. Copy of identifiable public record or
Page
$0.15
information
2. Extract of document and certification
Page
$2.00
3. Certifying existing documents
Document
$1.00
4. Certified Payroll
Initial Handling Fee
$10.00
(8 CCR 16402; Labor Code 1776)
1St Page
$1.00
Each Page Thereafter
$0.25
NOTE: A $10 handling fee is to be
collected from the requester only if the
contractor or subcontractor has not
already provided the certified payroll
to the District. If a $10 handling fee is
collected, it will be forwarded to the
contractor /subcontractor.
5. Form 700 Conflict of Interest
Page
$0.10
(Government Code Section 81008)
6. Form 700 Conflict of Interest
Page
$0.10 and
(5 years or older)
$5.00 (Retrieval fee)
(Government Code Section 81008)
SPECIAL DOCUMENTS
1. District Standard Specifications
Set of Specifications
$20.00
2. Project Documents for Construction
Set of Specifications
1 st Set
Free
Each Set Thereafter
$25.00
Number: BP 008
Authority: Board of Directors
Effective: November 21, 2008
Revised: December 20, 2012
Reviewed:
Initiating Dept. /Div.: Administration
BOARD POLICY
Central Contra Costa
Sanitary District
TRAVEL AND EXPENSE REIMBURSEMENT
PURPOSE
To establish a policy for appropriate reimbursement of expenses and costs incurred by elected
officials, appointed officials, District Counsel and staff for travel activities that are necessary,
legitimate, permissible, and actually incurred when traveling on authorized District business,
provided they are itemized, fully explained and approved on the Travel Expense
Reimbursement Report.
Pnl ICY
All District travel must be approved in advance, excepting urgent or emergency travel
benefiting the District. Board member travel is approved by budget approval and /or public
report, by the General Manager, with Board majority concurrence. The General Manager's
report will allow for Board consideration and approval, or denial, as well as meet AB 1234
intent for public disclosure. General Manager, District Counsel and Secretary to the District
travel is approved by Board majority through budget approval, report, or position paper.
Employee travel is approved through the budget by the appropriate Division Managers. and
Division Managers travel will be approved by the General Manager.
2. Travel approval is to be consistent with the budget guidelines for travel.
3. Board Members and the General Manager are authorized to travel without prior approval for
compelling reasons, provided reasonable effort has been made to obtain prior approval.
Review of such travel will occur consistent with the approval process identified in item 7
below.
4. While traveling on District business, it is the responsibility of the elected officials, appointed
officials and employees to use sound judgment to ensure reasonable expenditure of District
funds. If there is no receipt for any given expenditure, the Supervisor's signature on the
Travel Expense Reimbursement Report will act as authorization of the charge.
District Board members whose expenses do not fall within this policy may be submitted to
the Board of Directors for approval, in a public meeting, before the expense is incurred.
5. Board Members' attendance at conferences will be approved by the Board in advance for
the fiscal year on a Board agenda.
BP 008
Page 2 of 5
6. Travelers are responsible for the timely preparation and submission of their Travel Expense
Reimbursement Reports (instructions for completion are on the reverse side of the form) to
the Accounting Office for payment. Reports must be submitted within 30 days of the event or
trip completion. Travelers should retain copies of the Report and receipts for their personal
records.
7. The President of the Board of Directors shall approve travel reimbursement documents for
all Board Members, District Counsel, the General Manager and the Secretary of the District.
The Board President Pro Tem, or in his /her absence another designated Board member,
shall have authority to approve travel reimbursement for President of the Board. The
General Manager shall approve all travel reimbursement documents for his /her direct
reports, and in certain instances, other staff. Division Managers shall approve all travel
reimbursement documents of those in their charge.
PROCEDURE
1. Making Travel Arrangements:
All District travel arrangements are to be booked through department related support staff.
Staff will follow the approved District Travel Policy and parameters when making travel
arrangements for District employees. Staff will make sure that requesting staff has received
prior budget approval and /or Division Manager approval before making arrangements (via
email, memo, etc.)
2. Transportation:
a. Commercial Airline Travel: Elected officials, appointed officials and District employees
will travel at the lowest reasonable coach class airfare within the following guidelines:
(1) In order to obtain low airfares, a two -hour window policy will be used in searching
for a low fare. This window policy involves searching for fares one hour prior to and
after the requested departure /arrival time. The lower fare quoted within this two -
hour window must be taken unless time constraints make it impossible.
(2) Direct flights (one -stop) and connections (change of planes), rather than non -
stops, may represent substantial savings to the District. Non -stop flights, if more
expensive, cannot be taken if lower direct/ connecting fares are available and does
not place an unreasonable burden on the traveler.
(3) Early departures and late returns are encouraged to avoid lodging for an additional
night. Travel arrangements should allow for full attendance at the subject event.
(4) Air travel arrangements should be reserved as far in advance of travel date as
possible. Advance planning, rather than last- minute reservations, allow for the
opportunity to obtain lower fares. Travel arrangements should be booked a
minimum of seven days prior to departure.
(5) Reimbursable expenses shall be limited to the actual dates of travel, which shall
be as near the event as practical, allowing for timely arrival and departure and the
carrier's schedule. If the extension of travel time would achieve lower airfare and
BP 008
Page 3 of 5
would result in a net cost savings to the District, the District will pay for actual costs
incurred for hotel and meals only, subject to the other limitations of this policy,
provided they do not exceed the costs which would have been incurred without an
extension, and the extension is approved in advance. Any additional time
(exceeding the above) taken prior to or after the event will be at the employee's
time and expense. The District will not reimburse for excess baggage fees if not
related to District business.
(6) Use of penalty or non - refundable airfares should be considered, depending on the
nature of travel, and the certainty that the trip will take place as planned. These
lower- cost fares shall be selected at the traveler's discretion. If a change results in
penalties, the Department Directors shall have the authority to include these
charges as reimbursable, if appropriate.
(7) If there is a significant difference between the cost of the flight used and a less
expensive flight that was available, or if the traveler uses first -class or business
class instead of an available coach -class airfare without approval from the
appropriate supervisor, the traveler will be required to pay the difference in
expense.
(8) Use of a specific airline for the purpose of obtaining Frequent Flyer miles will not
be authorized, unless the airfare is among the lowest available.
b. Car Rentals: The use of a rental car must be authorized in advance. When a car
rental is authorized, the elected official, appointed official or employee shall be limited
to a compact or mid -size vehicle. A larger vehicle may be rented if for the purpose of
transporting a group of District elected officials, appointed officials or employees. A
rental car may be authorized only for a business necessity or if it is the most
economical means of transportation available. The employee should be prepared to
show a cost savings to the District by the use of a rental car as compared to other
modes of transportation. When traveling in groups, sharing of cars is encouraged to
minimize costs. Collision and liability insurance offered by the rental company should
be accepted. Employees should refuel cars before returning them to the rental agency
to avoid the large refueling mark -up, when economical. Officials and employees are
required to notify the District's Safety and Risk Administrator and the employee's
supervisor within 24 hours of any event, incident or accident related to the rental
vehicle.
C. Taxi and Other Local Transportation: The use of a taxi is authorized when more
economical services are not available, or in cases when valid business reasons, such
as timing limitations, warrant use of such transportation. If available and practical,
public or courtesy limousine transportation to and from airports should be used. Use
of private limousines or chauffeured cars hired solely to transport District Board
Members and /or staff is prohibited.
d. Travel in District Vehicles: District vehicles are available for local seminars. District
vehicles shall not be used for personal use when attending seminars.
BP 008
Page 4 of 5
e. Travel in Personal Vehicles: When use of a privately -owned vehicle is authorized in
lieu of a common carrier, reimbursement will be based on the prevailing mileage rate,
but will not exceed air coach rate to and from the destination plus local transportation
costs. When travel is to a local seminar, mileage reimbursement will be calculated
based on the shortest distance to the seminar from home or from work. Reasonable
costs for parking and tolls will be reimbursed.
3. Lodging/Telephone:
a. Lodging: Employees should limit their stay to a minimum number of nights.
Reimbursement for the daily cost of lodging includes only the single occupancy room
rate and applicable taxes unless shared by more than one District employee. When
making reservations for lodging, attempts should be made to obtain a discounted or
governmental agency rate. District travelers are expected to use good quality, but
reasonably priced hotels or motels wherever practical. (The conference hotel, or its
equivalent, at the conference rate, is acceptable lodging for District business.) When
attending conferences, a block of hotel rooms may be offered at a reduced rate.
Nevertheless, travelers should check to see if a lower rate, at the same facility, is
available.
Hotels will be paid for by personal credit card or by acquiring a cash advance for the
hotel before the conference. (Make sure when checking out of hotels that they do not
charge for any nights that the District has paid for in advance such as first nights
deposit to hold room). If the traveler requires a cash advance and possesses a
procurement card, they may be allowed to pay for the hotel costs on that card once they
check out at the end of the conference if prior approval by their Division Manager is
givenin order to avoid the need for a cash advance.
b. Telecommunication: On authorized travel, necessary business - related telephone
calls, faxes and modem connections incurred may be reimbursed. The cost of personal
telephone calls made while attending a seminar will be borne by the employee.
However, employees are allowed one personal call of reasonable length and cost per
day at District expense. The District's Controller shall make the final determination of
reasonable duration and cost on a case -by -case basis.
4. Meals:
The cost of each meal is to be reported separately on a daily basis and covers the District
traveler only. Receipts for all claimed meals should be included with the travel expense
report. The cost of meals includes taxes and tips or service charges as applicable.
Purchases of alcoholic beverages shall not be reimbursed. The maximum reimbursement for
meals is $64 per day, given proper documentation by providing receipts.
In cases where the individual signs up for meals that have a separate cost in addition to the
conference registration, that meal would be excluded from the daily allowance. If a District
traveler is accompanied by a spouse or guest and the District or a District staff person
covers the cost, the District traveler will be billed for the cost of his /her spouse /guest's meal
or other related costs. If the guest is a business associate, the cost may be reimbursable.
See criteria and requirements in Paragraph 6, Special Expenses Paid by Employee, below.
BP 008
Page 5 of 5
5. Travel Advances:
A request for a travel advance must be made at least two weeks prior to travel by submitting
a completed Payment Authorization Request form to Accounting. There will be no travel
advances for the cost of airline travel due to the District's payment for the ticket in advance.
Advances must be utilized immediately and accounted for within two weeks after completion
of a trip. No additional advances will be granted before settlement of an outstanding
advance. In the event an advance remains open beyond 30 days, the District may elect to
deduct the amount advanced from the employee's next regular paycheck.
6. Special Expenses Paid by Employee such as Meals for Business Associates:
Report only expenses paid by cash, personal check, or credit card. Meal expenses, to be
reimbursable, must be an expenditure necessary for the transaction of District business.
The Internal Revenue Code requires that specific details showing names of guests and
employees, cost, date and place, business purpose, and the business relationship of
individuals be supplied. Attach receipts whenever possible. Receipts for expenditures of $25
or more are required.
7. Travel Expense Reimbursement Reports:
Travel Expense Reimbursement Reports must be legible and in all cases be signed in ink by
both the employee and the Division Manager. Each expense shall be clearly and accurately
identified and shown on the Report on the day the expense was actually incurred. Report all
expenses paid by cash, personal check, credit card, and those paid directly by the District.
Auditing and control procedures of the District require that receipts substantiating travel
expenses be provided by the traveler whenever possible. Original receipts, including hotel
statements, airline ticket stubs, car rental invoices, credit card receipts, paid invoices, or any
receipt, which shows the date, location, nature and amount of the expenditure, shall be
attached to the Report. When a receipt is not available and the expense is more than
$25.00, the traveler shall provide a statement detailing the expenditures and explaining the
reason for the lack of a valid receipt. However, in accordance with Government Code
53232.3 and Assembly Bill 1234, elected and appointed officials are required to submit
receipts documenting each expense claimed. All documents related to reimbursable agency
expenditures are public records, subject to disclosure under California Public Records Act.
In addition, AB 1234 requires Board members to provide a report, written or verbal, to the
Board in open session on the event, conference, seminar or training attended, to be
agendized within 30 days of the event.
RESOLUTION NO. 2008-109
A RESOLUTION SETTING FORTH PROCEDURES FOR APPOINTMENT TO AND
ESTABLISHMENT OF BOARD COMMITTEES AND MEETING COMPENSATION
REQUIREMENTS FOR BOARD MEMBERS
WHEREAS, Section 6489 of the California Health and Safety Code provides that
compensation be paid to Board Members for each day's attendance at meetings of the
Board or for each day's service rendered as a Director by request of the Board; and
WHEREAS, in accordance with the Health and Safety Code and the California
Water Code Sections 20200 et seq., Ordinance 241 was adopted on February 15, 2007,
setting the Board compensation at $221 per approved meeting, not to exceed more
than one meeting per day and six meetings per calendar month, which amount may
periodically be adjusted by ordinance; and
WHEREAS, in accordance with Section 2.04.020 of the District Code, when the
Board considers it necessary for the efficient transaction of business, it may approve the
creation of a committee for the purpose of reviewing, investigating, and recommending
with reference to a particular matter; and the President shall appoint the members of
said committee and shall have the authority to appoint an ad hoc committee or
representative to similarly act pending a Board Meeting; and
WHEREAS, the President may name an alternate to serve in the absence of an
appointed Committee Member or District representative; and
WHEREAS, the Board has deemed it necessary for the efficient operation of the
District to appoint Board Members to represent the District on various committees, joint
powers authorities, to act as representatives of the District to various organizations, and
as liaisons to cities and the County; and
WHEREAS, in accordance with AB 1234 and to encourage participation and
attendance at conferences and organizations which serve the interests of and provide
benefit to the District, the Board has determined that Board Members may be
compensated for each day's attendance at certain events and meetings as listed below.
NOW, THEREFORE, BE IT RESOLVED, that:
1. The President of the Board of Directors shall appoint Board Members to
the following committees and that Board Members may receive the compensation fixed
by District Ordinance for attendance at such committee meetings:
Budget and Finance Committee
Capital Projects Committee
Human Resources Committee
Resolution 2008 -109
Page 2 of 3
Outreach Committee
Recycled Water Committee
Household Hazardous Waste Committee
Real Estate Committee
Ad Hoc Committees
2. The President of the Board of Directors shall appoint or confirm Board
Members to represent the District at or before organizations as follows, and Board
Members may receive compensation for their attendance at such meetings or events
when attending as a District representative.
Board Liaison to Cities and County
California Special Districts Association — Contra Costa Chapter
Friends of the San Francisco Estuary
Sanitation and Water Agencies of Contra Costa County
Local Agency Formation Commission (whether as Board Liaison or as otherwise
designated by the President)
3. That, in addition to the above, members of the Board of Directors shall be
compensated at the current compensation rate for each day's attendance at the
following meetings and conferences:
Meetings of the Califomia Association of Sanitation Agencies (CASA) Executive
Board, when serving as a member of the Executive Board.
4. That any Board Member may receive the stipend if approved by the Board
in advance for attendance at a meeting, conference or event not listed above.
5. That the Board of Directors determines that public resources should be
used to reimburse expenses incurred when attending meetings, conferences or events
which are related to District business and are of interest and value to the District. These
meetings, conferences or events include, but are not limited to, Contra Costa Mayors'
Conference meetings, Contra Costa Council meetings, local public official informational
meetings or other meetings where the topic is of interest to the District or promotes
inter - agency cooperation and partnerships. Reimbursements will also be provided for
events under paragraphs 2, 3 and 4 above. Reimbursements will be paid in accordance
with existing District policy.
6. That Board Members will report at Board Meetings, in advance whenever
possible, which meetings they will be attending or have attended for which they receive
the stipend, and which meetings or conferences they will be attending or have attended
for which the District pays their expenses.
Resolution 2008 -109
Page 3 of 3
7. That meeting attendance slips for Board Members for the meetings listed
above and for regular Board Meetings shall be approved by the Board President or, in
his or her absence, the President Pro Tem. Meeting attendance slips for the Board
President shall be approved by the President Pro Tem, or, in his or her absence, a
Board Member designee.
8. Travel days to and from meetings or conferences are not compensable
under this policy.
PASSED AND ADOPTED this 2nd day of October, 2008, by the following vote:
AYES: Members: xockett, Menesini, Nejedly, Lucey
NOES: Members: None
ABSTAIN: Members: McGill
Gerald R. Lucey
President of the District Board,
Central Contra Costa Sanitary District,
County of Contra Costa, State of California
COUNTERSIGNED:
C--=2
Elaine R. Boehme
Secretary of the Central Contra Costa
Sanitary District, County of Contra
Costa, State of California
Approved as to Form:
Kenton L. A m
District Counsel
Review Date: 8/14/2013
CENTRAL CONTRA COSTA SANITARY DISTRICT
EMPLOYEE AND BOARD MEMBER REIMBURSEMENTS FISCAL YEAR 2012 -13
Employee /Board Member
Transaction
Amount
Description
Additional
Description /Reference
Check Date
ALEXANDER, JAMES
$ 132.00
REIMS MEMBERSHIP FEE
CWEA MEMBERSHIP
9/6/2012
ALEXANDER, JAMES
135.00
REIMS CERT FEE GD I
CWEA GD i EXAM
9/6/2012
AMARAL, PAUL
150.00
REIMS CERT GO 11
AMARAL,P GDII
10/18/2012
ANDERSON, DONNA
222.55
REIMS MEETING EXP 10/18
REIMB
10/2512012
ANDERSON, DONNA
450.00
REIMS REG FEE SEMINAR
REIMB
11/8/2012
ANDERSON, DONNA
476.62
SEMINR TRAVL EXP -NEW LAWS
11/28 -30 SEMINR
12113/2012
ANDERSON, DONNA
119.52
REIMB MEETING EXP 12/06
REIMS
12/20/2012
ATOIGUE, JASON
98.79
REIMS MILEAGE
OCTOBER 2012
11/8/2012
ATOIGUE, JASON
139.40
REIMB WORKSHP TRAVEL EXP
2/26 -27 RFMACCO
3/21/2013
BARRY, TED
1,855.98
REIMS TRAINING TRAVEL EXP
9/10 -19 GLOBAL
9/27/2012
BENAVIDEZ, ALEX
231.00
MED /EXAM
REIMB
1118/2012
BENAVIDEZ, ALEX
385.61
REIMB TUITION
CCC AUG2012
12/20/2012
BENAVIDEZ, ALEX
170.00
REIMB CERT FEE GD 111
CWEA CERT GD 3
7/1112013
BENNETT, RUTH
97.45
REIMB TRAINING TRAVEL EXP
315 SAFETYCNTR
3/21/2013
BENNETT, RUTH
369.55
REIMS TRAINING TRAVEL EXP
3/27 -3129 OSHA
4/11/2013
BENNETT, RUTH
112.47
REIMS CONF TRAVEL EXP
4/17 -4/20 CWEA
512/2013
BERGER, DON
1,140.69
WATER REUSE CONF TRVL EXP
09108 /12WATEREU
11/15/2012
BOTELU, DONALD
94.74
REIMB WORKSHOP TRAVEL EXP
WRKSHOP 7119 -20
8/9/2012
BRIGHTBILL, THOMAS
132,00
REIMS CWEA MEMBERSHIP
BRIGHTBILL CWEA
414/2013
BUTLER, JEFF
80.00
REIMS CERT FEE GO I
SWRCB EXAM GDI
12/20/2012
CAMPOS, JACKELINE
90.13
REIMS SEMINAR TRAVEL EXP
09114 CWEA
10/4/2012
CARPENTER, CHRIS
211.45
REIMS TRAINING TRAVEL EXP
2/20 -2/21 P10T
2128/2013
CAUSEY, PAUL
1,149.01
REIMS CONF TRAVEL EXP
2124 -2/27 CASA
3128/2013
CHARLTON, ELIZABETH
2,012.13
REIMS CONF TRAVEL EXP
ESRI 07/20 -24
8/912012
CHARLTON, ELIZABETH
102.43
REIMS CONF TRAVEL EXP
10/05 CLSA
10/18/2012
CHAUDHARY, 1MRAN
121.63
REIMB MILEAGE
JUNE 2013
7/11/2013
CHAUDHARY, IMRAN
963.56
REIMB CONF TRAVEL EXP
6/22 -6128 SUGA
7/2512013
CHAVIS, NICKOLAS
170.00
REIMB CERT GD III
CHAVIS GO 111
10/18/2012
CHENG, RITA
1,056.98
REIMS CONF TRAVEL EXP
4/16 -4/19 CWEA
5/9/2013
CROUCH, PAUL K.
440.69
REIMB CONF TRAVEL EXP
4/17 -4119 CWEA
5/2/2013
CROWE, JASON
263.43
REIMB CONF TRAVEL EXP
4/17 -4119 CWEA
5/2/2013
CUNNINGHAM, MICHAEL
363.66
REIMS CONF TRAVEL EXP
4/19 CWEA
5/2/2013
DAVI, MARALEE
124.49
SHOES /DAVI, M.
REIMB
12/20/2012
DELUCA, NICHOLAS
140.00
REIMB CERT FEE GD I
CWEA CERT GD 1
5/1612013
DEUTSCH, SHARI
107.04
REIMS TRAINING EXP 07/30
REIMS DEUTSCH
8/2/2012
DEUTSCH, SHARI
112.67
REIMB MILEAGE
10/1/2012
11/15/2012
DEUTSCH, SHARI
1,265.77
REIMS CONF TRAVEL EXP
2/3 -6 PARMA
2/21/2013
DEUTSCH, SHARI
280.66
REIMB MILEAGE
3/1/2013
3/14/2013
DEUTSCH, SHARI
227.92
REIMS MILEAGE
3/1/2013
4/18/2013
DEUTSCH, SHARI
215.29
REIMS MILEAGE
4/1/2013
5/22/2013
DIMAGGIO, STEVE
140.00
REIMB CERT FEE GD I
CWEA CERT GD 1
6/6/2013
DOBEY, BRUCE
931.45
REIMS CONF TRAVEL EXP
4/16 -04/19 CWEA
5/9/2013
ENGELAGE, SAMANTHA
676.59
REIMB BAY DELTA CONF EXP
10 /16- 18BAYDELT
11/1/2012
ENGELAGE, SAMANTHA
1,35812
REIMB CONF TRAVEL EXP
9130- 10 /3WEFTEC
11/8/2012
ENGELAGE, SAMANTHA
1,037.04
PROJ/TREATMENT PLANT PLAN
1114 -8WWP VISIT
11/29/2012
ENGELAGE, SAMANTHA
1,214.19
REIMS CONF TRAVEL EXP
4/154/19 CWEA
1
512/2013
ESPARZA, MARY LOU
116.00
REIMS CONF TRAVEL EXP
10116 -18 BBDSC
1216/2012
ESPARZA, MARY LOU
493.18
REIMB WORKSHOP TRAVEL EXP
04/24 -26 IEP
5/16/2013
Report: N:+ACCOUNTINMGMTEMP11Cognos ReportslEmployee Reimbursements. imr Page 1
Review Date: 8/14/2013
CENTRAL CONTRA COSTA SANITARY DISTRICT
EMPLOYEE AND BOARD MEMBER REIMBURSEMENTS FISCAL YEAR 2012 -13
Employee /Board Member
Transaction
Amount
Description
Additional
Description /Reference
Check Date
ESPARZA, MARY LOU
95.97
REIMB CONF TRAVEL EXP
518 -9 SETAC
6/13/2013
FARRELL, ANN E.
842.90
REIMB CONF TRAVEL EXP
8/8 -8111 CASA
8130/2012
FARRELL, ANN E.
1,252.62
REIMB CONF TRAVEL EXP
9 /30- 1013WEFTEC
10/18/2012
FARRELL, ANN E.
107.25
REIMB MILEAGE
11/1/2012
12/6/2012
FARRELL, ANN E.
49.19
REIMS MILEAGE
1/1/2013
1/17/2013
FREEMAN, DONALD
123.49
REIMB SEMINAR TRAVEL EXP
8/1 -812 ATS
8/16/2012
GANTT, TIFTON
229.81
REIMB CONF TRAVEL EXP
2124 -2/27 COLE
3/28/2013
GEMMELL, DANEA
114.77
REIMB TRAINING TRAVEL EXP
4/22 -4/25 CGA
5/22/2013
GONZALEZ, LEO
130.00
REIMB CERT OPER GD 11
GONZALEZ GD 11
8/2/2012
GONZALEZ, LEO
317.58
REIMB CONF TRAVEL EXP
4/15 -19 CWEA
5/2/2013
GOWARD, CHRISTOPHER
306.55
REIMB TRAINING TRAVEL EXP
09/4 -7 WWTT
101412012
COWARD, CHRISTOPHER
99.64
REIMB WORKSHOP TRAVEL EXP
5/22 CWEA
6113/2013
GRANT, WILLIAM
129.75
PROJ /2012 CIPP LINING
GRANT/TWIC
9120/2012
GRUBKA, STEVEN
149.00
REIMB SEMINAR TRAVEL EXP
7/23 -7123 FPS
8/9/2012
HAISLEY, CHRISTOPHER
188.41
REIMB TRAINING TRAVEL EXP
TRAINING 07/13
8/212012
HARRIS, DEBORAH
64.52
REIMB /SAFETY MEETING EXP
REIMB
7/26/2012
HARRIS, DEBORAH
146.51
REIMB /SAFETY MEETING EXP
REIMB
7/26/2012
HARRIS, DEBORAH
5.75
REIMB /SAFETY MEETING EXP
REIMB
7/26/2012
HARRIS, DEBORAH
342.83
REIMBISAFETY MEETING EXP
REIMB
7/2612012
HARRIS, DEBORAH
137.20
REIMB /SAFETY MEETING EXP
REIMB
7/26/2012
HENRY, COLLEEN
481.86
REIMB CONF TRAVEL EXP
2/24 -2127 CWEA
3/1412013
HESS, ROBERT
913.86
REIMB CONF TRAVEL EXP
4/164/19 CWEA
5/16/2013
HOCKETT, BARBARA D.
882.92
REIMS CONF TRAVEL EXP
8/8 -8111 CASA
8/30/2012
HOCKETT, BARBARA 0.
868.03
REIMB CONF TRAVEL EXP
9130- 10 /3WEFTEC
1011812012
HOWARD, SHENAE
265.22
COFFEE EQUIP & SUPPLIES
REIMB
112412013
HOWARD, SHENAE
113.80
REIMB TRAVEL CONF EXP
1/29 -30 NSG
2/7 /2013
HOWARD, SHENAE
25.43
REIMB MILEAGE
4/1/2013
4/11/2013
1NGRAM,WINSTON
985.93
REIMB NAHMMA CONF EXP
9/16- 21NAHMMA
11/112012
JOCOVIC, SUSAN
104.00
REIMB /SAFETY TRAINING EXP
REIMB
9/20/2012
JOCOVIC, SUSAN
120.00
REIMB REG FEE ANNUAL MEET
REIMB
3/14/2013
JOCOVIC, SUSAN
571.65
REIMB CONF TRAVEL EXP
4/15 -19 CWEA
5/2/2013
KIN, CHI -DA
250.00
REIMB CERT EXAM OPR GD IV
OP GD IV EXAM
6/27/2013
KING, JAMIE
96.19
REIMB CONF TRAVEL EXP
1111 -11/1 LAIF
11/8/2012
KING, STEPHANIE
438.49
REIMB CONF TRAVEL EXP
8/17 -8123 NIGP
9120/2012
KING, STEPHANIE
203.83
REIMB TRAINING TRAVEL EXP
3/25 -3127 RESL
4/18/2013
KIRBY, KEVIN
155.00
REIMB CERT GD 11
CWEA GD It EXAM
1012512012
KLUBBEN, MIKE
194.84
REIMB CONF TRAVEL EXP
6/10 -6/12 WEF
6/27/2013
KNIGHT, CAROLYN
1,447.37
REIMB CONF TRAVEL EXP
7122 -7/27 ESRI
8/9/2012
LABELLA, MELODY
1,11719
WEFTEC CONF TRAVEL EXP
09/25 -10/6 WEF
11129/2012
LABELLA, MELODY
449.22
REIMB CONF TRAVEL EXP
2/24 -27 CWEA
3/7/2013
LABELLA, MELODY
399.03
REIMB WORKSHOP TRAVEL EXP
04/24 -26 IEP
5/16/2013
LABELLA, MELODY
57.31
REIMB TRAVEL EXP 12105
REIMB
5/16/2013
LABELLA, MELODY
74.00
REIMB TRAVEL EXP 01/31
REIMB
5/16/2013
LABELLA, MELODY
45.73
REIMB TRAVEL EXP 02/06
REIMB
5/16/2013
LABELLA, MELODY
48.73
REIMB TRAVEL EXP 04/03
REIMB
5/1612013
LABELLA, MELODY
14.00
REIMB TRAVEL EXP 03/08
REIMB
5/16/2013
LABELLA, MELODY
47.53
REIMB TRAVEL EXP 04130
REIMB
5/16/2013
LABELLA, MELODY
295.95
REIMB WORKSHOP TRAVEL EXP
5/16 -17 NACWA
5130/2013
Report: NIACCQUNTINMGMTEMP11Cognos ReportslEmployee Reimbursements.imr Page 2
Review Date: 8/14/2013
CENTRAL CONTRA COSTA SANITARY DISTRICT
EMPLOYEE AND BOARD MEMBER REIMBURSEMENTS FISCAL YEAR 2012 -13
Employee /Board Member
Transaction
Amount
Description
Additional
Description /Reference
Check Date
LI, ROY
130.98
REIMS MILEAGE
11/1/2012
11/29/2012
MARCHETTI, DANTE
185.00
REIMS CERT FEE GD 4
CWEA GD 4 EXAM
9/27/2012
MARCHETTI, DANTE
293.94
REIMS SEMINAR TRAVEL EXP
2/27 -3/1 CASSE
3/14/2013
MARCHETrI, DANTE
320.00
REIMS CONF TRAVEL EXP
4/15 -19 CWEA
5/2/2013
MARCHETfI, DANTE
256.23
REIMS CONF TRAVEL EXP
619 -12/13 WEF
6/20/2013
MAROON, ROBERT
94.72
REIMS SEMINAR TRAVEL EXP
12/3 SKILLPATH
1/3/2013
MAROON, ROBERT
95.72
SUPERVISOR SEMINAR EXP
01/22 SEMINAR
2/7/2013
MARTINEZ, BERNARD
165.00
REIMS CERT FEE GD III
CWEA GDIII EXAM
10/4/2012
MCGILL, MICHAEL R.
963.53
REIMS CONF TRAVEL EXP
8/8 -8/11 CASA
8/30/2012
MCGILL, MICHAEL R.
527.31
REIMS CONF TRAVEL EXP
9/24 -9/26 CSDA
10111/2012
MCGILL, MICHAEL R.
58160
REIMS CONF TRAVEL EXP
12/3 -6 CALPELRA
1212012012
MCGILL, MICHAEL R.
1,050.46
CASA CONF TRAVEL EXP
01115 -18 CASA
2114/2013
MCGILL, MICHAEL R.
505.27
REIMS CONF TRAVEL EXP
4124 -4/26 CASA
5/9/2013
MESTETSKY, ALEXANDR
393.13
REIMS CONF TRAVEL EXP
3/04 -3/06 NASTT
3/21/2013
MILLER, TINA
100.66
REIMS CONF TRAVEL EXP
ARMA 07123
8/2/2012
MOLINA, NANCY A.
1,097.66
REIMS CONF TRAVEL EXP
9 /30- 10 /4WEFTEC
10/18/2012
MOLINA, NANCY A.
146.70
REIMS CONF TRAVEL EXP
3/4 -6 NASTT
3/14/2013
MORTON, MARGARITA
2,000.00
REIMS TUITION
WGU 09101 -02/28
3/14/2013
MULLENIX, TWILA
153.71
REIMS TRAINING TRAVEL EXP
216 -8 WRI PAC
2/14/2013
NICOLAUS, JON.
115.26
REIMS TRAINING TRAVEL EXP
8/13 -8/14 TRNG
9/6/2012
NICOLAUS, JON
155.00
REIMS CERT GD II
NICOLAUS GD It
1 0/1 81201 2
NICOLAUS, JON
170.00
REIMS CERT EXAM FEE
NICOLAUS GDill
3/28/2013
NWANSI, ORNAN
140.00
REIMS CERT FEE GO I
CWEA CERT GO 1
5/1612013
OHLMAN, KIT
142.74
REIMS CONF TRAVEL EXP
2/26 -2/27 CWEA
3/21/2013
OLSEN, LIANA
241.43
iREIMB CONF TRAVEL EXP
3/4 -6 NASTT
3/14/2013
OLYMPIA, JAMES
989.11
REIMS CONE TRAVEL EXP
4/16 -19 CWEA
5/2/2013
O'MALLEY, TEJI
1,485.04
REIMS CONF TRAVEL EXP
12/2 -7 CALPELRA
12/20/2012
ORTEGA, JOHN
98.95
REIMS TRAINING TRAVEL EXP
09112 CWEA TRNG
9/2712012
ORTEGA, JOHN
389.63
REIMS CWEA CONF EXP
2125 -27 CWEA
3/28/2013
ORTEGA, JOHN
1,458.53
REIMS CONF TRAVEL EXP
4115 -19 CWEA
5/2/2013
PENNY, MICHAEL
815.26
REIMS CONF TRAVEL EXP
9130- 10 /4WEFTEC
11/8/2012
PERALES, ANDREW
182.58
REIMS TRAINING TRAVEL EXP
2125 -2128 DKF
3121/2013
PETAGARA, DULCE
328.59
REIMS TRAINING TRAVEL EXP
619 - 6113/13 EPA
6/20/2013
PILECKI, TAD
131.08
REIMS TRAINING TRAVEL EXP
01/15 CSDA
1/31/2013
POTTER, TIMOTHY
175.41
REIMS MILEAGE
7/1/2012
8/23/2012
POTTER, TIMOTHY
492.53
REIMS SEMINAR TRAVEL EXP
09126- 09127FDAR
10/11/2012
POTTER, TIMOTHY
174.30
REIMS MILEAGE
AUG -SEPT 2012
10/11/2012
POTTER, TIMOTHY
283.31
REIMS MILEAGE
OCT -DEC 2012
1/31/2013
POTTER, TIMOTHY
472.78
REIMS CWEA CONF EXP
2/24 -27 CWEA
3/28/2013
POTTER, TIMOTHY
249.96
REIMS MILEAGE
JAN -MAR 2013
4/11/2013
POTTER, TIMOTHY
1,248.73
REIMS CONF TRAVEL EXP
4117 -19 CWEA
5/16/2013
POTTER, TIMOTHY
934.68
REIMS CONF TRAVEL EXP
5/15 -17 NACWA
6/6/2013
POTTER, TIMOTHY
120.53
REIMS MILEAGE
APR -JUN 2013
6/20/2013
RHOADS, DONALD R.
531.52
REIMS INSPCTN TRAVEL EXP
9/25 -10119 INSP
12/20/2012
RHOADS, DONALD R.
453.16
REIMS CONF TRAVEL EXP
10/9 -10/11 AWWA
1/312013
RHOADS, DONALD R.
185.32
REIMS CONF TRAVEL EXP
4/164/19 CWEA
519/2013
RILEY, TODD
154.00
REIMS TUITION
SCC FALL 2012
7/25/2013
RIVERS, JUDY
291.42
REIMS SVC AWARDS EXP
I SVC AWARDS
1111120121
Report: N;WCCGUNTINGIGMTEMPMognos ReportMEmployee Reimbursements.imr Page 3
Review Date: 8/14/2013
CENTRAL CONTRA COSTA SANITARY DISTRICT
EMPLOYEE AND BOARD MEMBER REIMBURSEMENTS FISCAL YEAR 2012 -13
Employee /Board Member
Transaction
Amount
Description
Additional
Description /Reference
Check Date
ROBERTSON, LISA
152.43
REIMB SEMINAR TRAVEL EXP
10/11 -12 IRWA
10/18/2012
ROBERTSON, LISA
89.00
REIMS TUITION
DEC 2012 LRES
1/10/2013
ROBERTSON, LISA
148.12
REIMS TUITION
DEC 2012 ALLIED
1/10/2013
ROBERTSON, LISA
397.39
REIMS SEMINAR TRAVEL EXP
4/4 -4/5 IRWA
4/18/2013
RODRIGUEZ, ERNESTO
580.34
REIMB CONF TRAVEL EXP
2124 -2/27 CWEA
4/11/2013
ROLLEY, DAVID
96.38
REIMS MILEAGE
2/1 /2013
3/7/2013
ROSALES, SALVADOR
1,646.00
REIMB TUITION EXP
CSU JULY13
10/11/2012
ROSALES, SALVADOR
91.14
REIMS TRAINING TRAVEL EXP
09/26 CWEA
10!1812412
ROSALES, SALVADOR
140.00
REIMS MEMBERSHP RENEWAL
REIMS
12/20/2012
ROSALES, SALVADOR
1,251.73
REIMB CONF TRAVEL EXP
ISJDC
4/15 -19 CWEA
5/16/2013
SARRAS,SEAN
377.00
REIMB TUITION
SJDC 12/14/12
12/27/2012
SARRAS,SEAN
536.75
REIMBURSE TUITION
MAY 2013
5/30/2013
SAUTER, STEVE
132.24
REIMB CONF TRAVEL EXP
2/24 -27 COLE
3/2812013
SCAHILL, MICHAEL
1,330.32
REIMS CONF TRAVEL EXP
8/7 -11 CASA
8130/2012
SCAHILL, MICHAEL
829.91
REIMS CONF TRAVEL EXP
4/23 -4/26 CASA
5/2/2013
SEARCY, JONATHAN
168.50
REIMS TUITION EXP
DVC MAR 13
7/3/2013
SEITZ, PAUL
160.57
REIMS MILEAGE
FEB & MAR 2013
4/11/2013
SEITZ, PAUL
319.22
REIMB CONF TRAVEL EXP
4/16 -19 CWEA
5/2/2013
SEITZ, PAUL
109.72
REIMS MILEAGE
4/1/2013
5/9/2013
SETTY, ANITA
1,150.32
REIMB CONF TRAVEL EXP
4/15 -4/19 CWEA
5122/2013
SHIMA, CUNT
370.15
REIMS CONF TRAVEL EXP
4/16 -4/19 CWEA
5/9/2013
SKINNER, JEFF
620.00
REIMB TUITION EXP
HUMPHREY 09/12
10/2512012
SKINNER, JEFF
327.88
REIMB CONF TRAVEL EXP
2/25 -2/27 CWEA
3/21/2013
SKINNER, JEFF
620.00
REIMB TUITION EXP
HUMPHREY 12112
3/28/2013
SKINNER, JEFF
760.00
REIMS TUITION EXP
HUMPHREY 0313
5/1612013
SMITHEY, TODD
917.42
REIMB CONF TRAVEL EXP
6/23 -6/27 SUGA
7/11/2013
SOLIVAR, GEORGE
210.14
REIMS TRAINING TRAVEL EXP
10/7 -12 GB
10/1812012
SOLIVAR, GEORGE
205.16
REIMS TRAINING TRAVEL EXP
2/25 -28 GLOBAL
3/14/2013
ST. JOHN, GREGORY
252.24
CLSA CONF TRAVEL EXP
3/112013
6/6/2013
SULLIVAN, SEAN
150.00
REIMB CERT GD II
SULLIVAN GD 11
8/9/2012
SWAN, SCOTT
135.00
REIMS CERT CWEA GD 1
SWAN /CWEA GD 1
12/13/2012
SWANSON, CURTIS
211.24
REIMS MILEAGE
7/1/2012
8/9/2012
SWANSON, CURTIS
149.18
REIMBURSE MILEAGE
8/1/2012
9/13/2012
SWANSON, CURTIS
176.38
REIMS MILEAGE
9/112012
10/4/2012
SWANSON, CURTIS
1,786.95
REIMB WEFTEC CONF EXP
9 /28- 1018WEFTEC
11/112012
SWANSON, CURTIS
152.52
REIMS MILEAGE
10/1/2012
11/15/2012
SWANSON, CURTIS
175.21
REIMB MILEAGE
11/1!2012
12113/2012
SWANSON, CURTIS
223.05
REIMB MILEAGE
12/1/2012
1/10/2013
SWANSON, CURTIS
1,395.03
REIMB CONF TRAVEL EXP
2123 -27 CASA
3/2112013
SWANSON, CURTIS
174.31
REIMB MEETING EXP 04/05
REIMS
4111/2013
SWANSON, CURTIS
592.50
REIMS WHIP LUNCHEON /AWRDS
WELLNESS PRGM
5/2/2013
SWANSON, CURTIS
775.12
REIMB CONF TRAVEL EXP
4123 -26 CASA
5/16/2013
SWANSON, CURTIS
103.11
REIMB MILEAGE
MAY 2013
6/13/2013
SZMIDT, LESZEK
150.00
REIMB CERT FEE GD It
CWEA CERT GD 11
11/21/2012
TALARICO, JEREMY
480.99
REIMB CONF TRAVEL EXP
9/12 -9/14 NRT
9/20/2012
THAN, BA T.
391.22
REIMB CONF TRAVEL EXP
NACWA 07115 -17
8/9!2012
VASSALLO, THEA
911.73
REIMS CONF TRAVEL EXP
12/2 -7 CALPELRA
12/27/2012
VEGA, JOSE
1,074.67
REIMB TRAING TRAVEL EXP
9/23 -9/28 AVAYA
1 10/18/2012
Report: N:W000UNTINGXGMTEMP11Cognos ReportslEmployee Reimbursements.imr Page 4
Review Date: 8/14/2013
CENTRAL CONTRA COSTA SANITARY DISTRICT
EMPLOYEE AND BOARD MEMBER REIMBURSEMENTS FISCAL YEAR 2012 -13
Employee /Board Member
Transaction
Amount
Description
Additional
Description /Reference
Check Date
VON STETTEN, CARL
1,631.87
REIMS CONF TRAVEL EXP
7/22 -7127 ESRI
8/9/2012
VON STETTEN, CARL
41.14
REIMS MILEAGE
1/1/2013
1/24/2013
WALKER, ROBERT
140.00
REIMS CWEA MEMBERSHIP
WALKER,R
10/18/2012
WALKER, ROBERT
140.00
REIMS CERT FEE GD I
CWEA CERT GO 1
5/16/2013
WALUS, ANDREW
140.00
REIMB CERT FEE GD I
CWEA CERT GD 1
5/16/2013
WAN, JIM
155.00
REIMS CERT FEE GDII
CWEA GD 11 LAB
4/18/2013
WAN, JIM
99.78
REIMB MEETING TRAVEL EXP
5/23 CWEA
6/13/2013
WAPLES, JUSTIN
899.00
REIMS TUITION EXP
PE RVW 01 -03/13
414/2013
WAPLES, JUSTIN
98.29
REIMB CONF TRAVEL EXP
6/10-12/13 WEF
6/20/2013
WEER, ALAN R.
1,187.15
REIMB WEFTEC CONF EXP
9 /29- 10 /3WEFTEC
11/1/2012
WEER, ALAN R.
844.30
REIMB CONF TRAVEL EXP
4116 -4/19 CWEA
5/9/2013
WEIR, KELLY
592.36
REIMS CONF TRAVEL EXP
6 /3- 6 /13HEXAGON
6/20/2013
WENSLAWSKI, MARK
129.75
PROJ /2012 CIPP PROJECT
WENSLAWSKI/ WIC
12/13/2012
WENSLAWSKI, MARK
207.01
REIMS SEMINAR TRAVEL EXP
3/04 -6 NASTT
3/14/2013
WEST, KATHLEEN
300.00
REIMB RE BROKER LICENSE
WEST REIMB
3/28/2013
WEST, KATHLEEN
499.00
REIMB MLS RENEWAL FEE
MLS FEE 13/14
5130/2013
WHITMAN, JOSHUA
155.00
REIMB CERT FEE GD 11
CWEA CERT GD II
5/16/2013
WILLIAMS, DAVID R.
1,641.54
REIMS CASA CONF TRAVL EXP
2/24 -27 CASA
4/4/2013
WYATT, DAVID
174.31
REIMS MEETING TRAVEL EXP
09127 HHWIE
10/4/2012
WYATT, DAVID
817.56
REIMB CONF TRAVEL EXP
09/16 -20 NAHMMA
10/4/2012
WYATT, DAVID
160.49
REIMS TRAVEL EXP COMPL
05/21 AUDIT
5/30/2013
WYATT, DAVID
150.09
REIMS MEETING TRAVEL EXP
05/29 NORCAL
6/6/2013
ZAPIEN, SELINA
716.77
REIMS TRAING TRAVEL EXP
9/25 -28 WRIPAC
10/18/2012
ZAPIEN, SELINA
763.16
REIMB CONF TRAVEL/NEOGOV
10 /16- 19NEOGOV
10/25/2012
ZAPIEN, SELINA
1,416.11
REIMB CONF TRAVEL EXP
12/2 -7 CALPELRA
1 2/1 312 01 2
Report Total
$ 95,452.26
Report: WACCOUNTING \GMTEMP11Cognos ReportMEmployee Reimbursements.imr page 5
SPECIAL DISTRICTS FINANCIAL TRANSACTIONS REPORT
COVER PAGE
Central Contra Costa Sanitary District (Contra Costa)
SCO Reporting Year 2012 ID Number: 12300702700
Submitted by the Reporting Entity
Fiscal. Year Ended (MM /DD/YY)
FINANCE MANAGER
Signature Title
THEA VASSALLO 10/17/12
Name (Please Print) Date
Per Government Code section 53891, this report is due within 90 days after the end of the fiscal year. If filed in
electronic format, the report is due within 110 days after the end of the fiscal year.
Per Government Code section 26909, a copy of the independent audit is to be filed with the Controller within 12
months after the close of the fiscal year
To File Electronically:
1. Complete all forms as necessary
2. Transmit the completed output file using a File
Transfer Protocol (FTP) program or via diskette
3 A responsible member of the agency must sign
this cover page and mail it to either address below.
Report w0l not be considered filed until receipt of
this signed cover page.
Mailing Address:
State Controller's Office
Division of Accounting and Reporting
Local Government Reporting Section
P. O. Box 942850
Sacramento, CA 94250
To File A Paper Report:
1 Complete all forms as necessary.
2 A responsible member of the agency must sign
this cover page and mail it to either address below
Express Mailing Address:
State Controller's Office
Division of Accounting and Reporting
Local Government Reporting Section
3301 C Street, Suite 700
Sacramento, CA 95816
Supplement to the Annual Report of Special Districts
Special District ID Number: 2100702700
Name of District: CCNTRA COSTA SAN 1 TARY D 1 STR 1 CT
Mark the appropriate box below to indicate the ending date of your agency's fiscal year.
Report data for that period only.
r July 2011 r October 2011 r January 2012 r April 2012
t" August 2011 r December 2011 r February 2012 r May 2012
r September 2011 r �c
p March 2012 June 2012
Return this form to the California State Controller's Office. If you have any questions
regarding this form please contact:
U.S Bureau of the Census, Shannon Doyle, 1 -800- 242 -4523
A. Personnel Expenditures
Please report your government's total expenditures for salaries and wages during the year, including
amounts paid on force account construction projects.
ZOO: $23.913,931
B. Capital Outlay Expenditures for Enterprise Activities
Please report your government's capital outlay expenditures for the following enterprise activities, if
applicable:
Airport Enterprise Amount
Land and Equipment Census Code GO I) $
Construction Census Code FO I) $
Electric Enterprise Amount
Land and Equipment Census Code G92 $
Construction Census Code F92 $
Harbor and Port Enterprise Amount
Land and Equipment Census Code G87 $
Construction (Census Code F87 ) $
Hospital Enterprise Amount
Land and Equipment Census Code G36 $
Construction Census Code F36 $
Waste Dis osaI Enterprise
Amount
Land and E ui ment Census Code G80
$
Construction Census Code F80
$
Water Enterprise Amount
Land and Equipment Census Code G9 I) $
Construction Census Code F91 $
U S Bureau of the Census — Revised 11/2011
grol 91910
dd
g
13
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Re. B.CL.
Central Contra Costa Sanitary District
October 12, 2012
TO: HONORABLE BOARD OF DIRECTORS
VIA: ANN FARRELL, GENERAL MANAGER
FROM: THEA VASSALLO, FINANCE MANAGERI
SUBJECT: JUNE 30, 2012 AUDITED FINANCIAL STATEMENTS
Attached is the final draft of the June 30, 2012 audited financial statements prepared by
Cropper Accountancy Corporation.
New this Year: Attached is the general communications letter from Cropper
Accountancy to the Board of Directors (see Attachment 1). Staff asked Cropper
Accountancy Corporation to present a Management Letter should they have
recommendations so that we have an opportunity to evaluate these suggestions and
continually review and improve our internal processes. This letter is provided as
Attachment 2.
The results of the audit and management letter will be presented by John Cropper at the
Board Budget and Finance Committee meeting on October 16, 2012.
John Cropper will also provide a brief review of the results with the full Board on
October 18, 2012.
Typically no changes are made to the final draft financial statements during the Board
Budget and Finance Committee review. Should any narrative changes be required
based on the Board Budget and Finance Committee review, the audited financial
statements will be updated and highlighted changes will be provided to the Board at the
October 18th Board meeting.
Please contact me if you have any questions or concerns at Extension 740.
NAADMINSUPWDMIN\FINANCE MANAGERWemos\2012 \Cover memo June 30, 2012 Audited Financial Statements 10- 12- 12.doc
office locahon marling address Attachment 1
2700 Ygnacio Valley Rd, Ste 230 2977 Ygnacto Valley Rd, PM8 460 ►wm cropperaccountancy com
Walnut Creek, CA 94598 Walnut Creek, CA 94598
(925) 932 -3860 tel (925) 476.9930 efax
CERTIVIEO PUBLIC ACCOUNTANTS
October 9, 2012
To the Board of Directors of
Central Contra Costa Sanitary District
Martinez, California
We have audited the financial statements of Central Contra Costa Sanitary District ( CCCSD) for the
year ended June 30, 2012, and have issued our report thereon dated October 4, 2012. Professional
standards require that we provide you with the following information related to our audit.
Compliance with CCCSD Investment Policy Performance Evaluation
We have completed a performance evaluation of the District's investment objective for the fiscal year
ended June 30, 2012, and have verified that the objective of achieving a market- average rate of return is
being realized.
The fiscal 2012 targeted return on 90 -day T -Bills was 0.05 %. The actual rate of return for the District
was 0.43 %. Based on this comparison, the Board's desired objective has been realized.
Our Responsibility under U.S. Generally Accepted Auditing Standards
As stated in our engagement letter dated April 19, 2012, our responsibility, as described by professional
standards, is to express opinions about whether the financial statements prepared by management with
your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted
accounting principles. Our audit of the financial statements does not relieve you or management of your
responsibilities.
Other Information in Documents Containing Audited Financial Statements
The auditor's responsibility for other information in documents containing the Central Contra Costa
Sanitary District financial statements does not extend beyond the financial information. As such, the
auditor does not have the obligation to perform any procedures to coordinate other information in these
documents. However, the auditor reserves the right to read and comment on the other information in the
documents.
Planned Scope and Timing of the Audit
We performed the audit according to the planned scope and timing previously communicated to you in
our meetings or correspondence about planning matters.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. In accordance
with the terms of our engagement letter, we advise management about the appropriateness of accounting
policies and their application. The significant accounting policies used by Central Contra Costa Sanitary
District are described in Note 1 to the financial statements.
professional. pkwnatw. Service.
No new accounting policies were adopted and the application of existing policies was not changed
during fiscal 2012. We noted no transactions entered into by the governmental unit during the year for
which there is a lack of authoritative guidance or consensus. All significant transactions have been
recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management's knowledge and experience about past and current events and assumptions about
future events. Certain accounting estimates are particularly sensitive because of their significance to the
financial statements and because of the possibility that future events affecting them may differ
significantly from those expected.
The most sensitive estimate affecting the financial statements was Note 10 - Other Post - Employment
Benefits (OPEB). The District's actuarial report (updated June 30, 2010) estimated the District's OPEB
liability to be $80,933,000. This estimate is funded over 30 years based on various actuarial
assumptions.
In the fiscal year ended June 30, 2010, the District provided a $986,000 loss provision for the Prop IA
loan. This allowance was provided due to the California budget issues and general economy. There was
no change in this allowance for the fiscal year ended June 30, 2012 -Note 3.
Also, the permit counter receivable is estimated on the books to be $214,000 -Note 3.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing
our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
The attached schedule discloses one uncorrected misstatement of the financial statements. Management
has determined that its effect is immaterial to the financial statements taken as a whole.
In addition, none of the misstatements detected as a result of audit procedures and corrected by
management were material, either individually or in the aggregate, to the financial statements taken as a
whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditor's report. We are pleased to report that no such
disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated October 4, 2012.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves
application of an accounting principle to the governmental unit's financial statements or a determination
of the type of auditor's opinion that may be expressed on those statements, our professional standards
require the consulting accountant to check with us to determine that the consultant has all the relevant
facts. To our knowledge, there were no such consultations with other accountants.
2
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as the District's auditors. However,
these discussions occurred in the normal course of our professional relationship and our responses were
not a condition to our retention.
This information is intended solely for the use of the Board of Directors and management of Central
Contra Costa Sanitary District and is not intended to be and should not be used by anyone other than
these specified parties.
Very truly yours,
dw� 4wo 44o..e 4naw
CROPPER ACCOUNTANCY CORPORATION
Client:
93404 - SD Central Contra Costa Sanitary District
Engagement:
Central Contra Costa SD 2092
Trial Balance:
TB 00 - Trial Balance - original
Workpaper:
TB 03 - Proposed JE Report
Account Description W/P Ref Debit
Proposed JE # 7
Proposed entry to book legal and engineering fees not
accrued for at year end
1- 100.0802
1- 100.0803
1- 200.0803
1- 300.0803
1- 400.0803
3- 000.1421
1- 221.0100
3- 221.0100
Total
LEGAL SERVICES -BOARD
LEGAL SERVICES -STAFF
LEGAL SERVICES -STAFF
LEGAL SERVICES -STAFF
LEGAL SERVICES -STAFF
LEGAL SERVICES
ACCOUNTS PAYABLE
ACCOUNTS PAYABLE
L 10a
5,121.98
29,341.02
14,133.84
138.43
199.20
32,135.17
81,069.64
10/10/2012
5:09 PM
Credit
48, 934,47
32,135.17
81,069.64
1 of 1
office /ocaton
2700 Ygnaclo Valley Rd, Ste 230
Walnut Creek, CA 94598
(925) 932.3860 tel
CERTIr1ED PUBLIC ACCOUNTANTS
To Board of Directors and Management
of Central Contra Costa Sanitary District
Martinez, California
mailing address
2977 Ygnaclo Valley Rd, PMB 460
Walnut Creek, CA 94598
(925) 476 -9930 efax
Attachment 2
wufw cropperaccountancy. com
In planning and performing our audit of the financial statements of the Central Contra Costa Sanitary
District as of and for the year ended June 30, 2012, in accordance with auditing standards generally
accepted in the United States of America, we considered the District's internal control over financial
reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing
our opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the District's internal control. Accordingly, we do not express an opinion on the
effectiveness of the District's internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be significant deficiencies
or material weaknesses and, therefore, there can be no assurance that all such deficiencies have been
identified. However, as discussed below, we identified several deficiencies in internal control that we
consider to be significant.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination
of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement
of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. We
did not identify any deficiencies in internal control that we consider to be material weaknesses.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance. We consider the following deficiencies in the District's internal control to be significant
deficiency so far as the financial statements:
1. Continuity of Personnel
As part of an audit, auditors do many risk assessments including the assessment of
environmental controls, which is defined as the tone of management toward controls. We
deemed the environmental controls to be very good. That said, this past year has been a year with
an unusual amount of change, including numerous management -level retirements. We observed
some transitional risk as various long time employees retired and their positions were replaced
with other long time employees as well as some new hires. We would expect fiscal 2013 to be a
difficult one as job responsibilities are further delineated and inherit risk increases.
We recommend the board monitor next year's ongoing transition in the accounting department
since it serves as a key role in the success and management of the District.
professional. personalized. service. Pagel of 3
2. General Ledger System
The auditors have worked with the current general ledger for a several years. The system is
difficult to work with for the auditors. It is outdated and clunky. The accounting department
works well with the system but efficiency is lost as accounting staff members sometimes must
use manual workarounds such as pivot tables for inventory and the creation of special reports by
the staff to download trial balances. We feel a newer system would enhance the efforts of the
newer staff and auditors to drill down into accounts more efficiently. Efficiencies would be
gained by both staff and others using or relying on the system.
We understand the District is moving to replace the current general ledger system. We
recommend that the District do so as soon as the accounting department feels they are ready to
implement a new system. We further recommend any system conversion be implemented at the
beginning of a new fiscal year and the District run the conversion parallel to the old
HTE /SunGard system.
3. Permit Counter
The permit counter receivable process was unknowingly a material problem for many years. The
extent of the problem was not known by the accounting department or its Districts auditors.
Although we believe that overall, the District has strong environmental controls, the permit
collection process and its accounts receivable system module were most likely known at some
level of management.
We recommend that all District management involve the accounting department management at
all levels of internal controls surrounding accrual accounting issues and/or policy. Accounting
management is best suited to make judgments concerning the significance to the District's
financial processes. Furthermore, we agree with outside consultants that the District's primary
control would be requiring homeowners to show evidence of obtaining a sewage connection
permit prior to issuing their City permit.
OTHER MATTERS
Leval Costs
As part of our audit, we consult with staff about pending legal problems and review attorney
letters to insure that they are properly reserved in the general ledger. At the end of the fiscal year,
management was working to determine the total accrual needed for legal costs due to various
legal issues the District is currently faced with, but it was unable to accurately estimate the
amount during the year end closing process. As part of our audit, we passed a fairly significant
journal entry of slightly over $80,000. The journal entry was not recorded in the audited
financials because it would have complicated the accounting process in relation to the District's
agreement with the City of Concord.
We recommend that accounting book all legal invoices (or book an estimate for invoices not
received) as part of the year end close to help avoid reconciliation issues with the attorney letters.
Furthermore, if applicable, we recommend accounting be updated on risk management estimates
for the accrual of necessary legal reserves.
Inventory
We have great respect for the accuracy of the inventory counts we do on a rotation basis.
However, in the current year we had some fairly significant discrepancies regarding low cost
Page 2 of 3
items with high turnover (such as safety glasses) which required us to perform some additional
test counts. We have been informed by Warren Gaines, Material Services Supervisor that as a
result of our audit he is instituting a procedure to perform more frequent test counts on the high
turnover items.
We recommend that the plan to perform more frequent test counts on the high turnover items
should be fully implemented and also recommend that procedures for issuing out inventory items
to various departments be tightened to eliminate items being released to departments but not
recorded.
This letter is intended to be constructive. It is not intended to diminish the great jab that staff has done
this past year as well as their efforts during the audit.
This communication is intended solely for the information and use of management, the Board of
Directors, and others within the organization, and is not intended to be and should not be used by anyone
other than these specified parties.
Walnut Creek, CA
October 9, 2012
�L �Cto�ttiTA� �p'�'iiA•'lfl4.
ROPPER ACCOUNTANCY CORPORATION
Page 3 of 3
CERTIFIED PUBLIC ACCOUNTANTS
CENTRAL CONTRA COSTA SANITARY DISTRICT
FINANCIAL STATEMENTS
JUNE 309 2012
professionart., e�i. service.
TABLE OF CONTENTS
Paae No.
Independent Auditors' Report 1-2
Management's Discussion and Analysis 3-8
Statement of Net Position 9
Statement of Revenues, Expenses, and Changes in Net Position 10
Statement of Cash Flows 11
Notes to Financial Statements 12-37
Supplementary Information:
Combining Schedule of Net Position 38
Combining Schedule of Revenues, Expenses, and Changes in Net Position 39
Schedule of Running Expense — Comparison of Budget and Actual 40
Expenses by Department
Running Expense — Schedule of Supplemental Net Position Analysis 41
This page intentionally left blank
• , , I, office location mailing address
2700 Ygnacio Valley Rd, Ste 230 2977 Ygnacio Valley Rd, PMB 460 www.cropperaccountancy.com
Walnut Creek, CA 94598 Walnut Creek, CA 94598
(925) 932 -3860 tel (925) 476 -9930 efax
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS' REPORT
To the Board of Directors of
Central Contra Costa Sanitary District
Martinez, California
We have audited the accompanying financial statements of the Central Contra Costa Sanitary District as of
and for the year ended June 30, 2012, as listed in the table of contents. These financial statements are the
responsibility of the District's management. Our responsibility is to express -an opinion on these financial
statements based on our audit.
We conducted our audits in accordance with auditing standards generally accepted in the United States
of America and the State Controller's Audit Requirements for California Special Districts. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our audit provides a reasonable
basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
financial position of the Central Contra Costa Sanitary District as of June 30, 2012, and the changes in
financial position and cash flows thereof for the year then ended, in conformity with accounting principles
generally accepted in the United States of America, as well as accounting systems prescribed by the
California State Controller's office for Special Districts.
Accounting principles generally accepted in the United States of America require that the Management's
Discussion and Analysis be presented to supplement the basic financial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board, who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We do not express an opinion or provide any assurance
on the information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide assurance.
pmfessiorlN. pwomaked. serke.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise Central Contra Costa Sanitary District's financial statements as a whole. Management's
Discussion and Analysis, budgetary comparison information, and supplemental information on pages 38 —
41 are presented for purposes of additional analysis and are not a required part of the financial statements.
Management's Discussion and Analysis, budgetary comparison information, and supplemental
information on pages 38 — 41 are the responsibility of management and were derived from and relate
directly to the underlying accounting and other records used to prepare the financial statements. The
information has been subjected to the auditing procedures applied in the audit of the financial statements
and certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the financial statements or to the financial
statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the information is fairly stated in all material
respects in relation to the basic financial statements as a whole.
October 4, 2012
2
e-4� &PA*;rt
CROPPER ACCOUNTANCY CORPORATION
MANAGEMENT'S DISCUSSION AND ANALYSIS
This section of the District's annual financial report presents an analysis of the District's financial
performance during the fiscal year ended June 30, 2012. This information is presented in conjunction
with the audited financial statements, which follow this report.
FINANCIAL HIGHLIGHTS
The District's 2011 -12 financial highlights are listed below. These results are discussed in more detail
later in the report.
• The District's total ending net position increased by $3.8 million or 0.61% in 2011 -12 when
compared to fiscal year 2010 -11; when comparing 2011 -12 to 2009 -10, net position has
increased by $5.2 million or 0.83 %. This is mainly due to capital project asset additions.
• Total revenues in 2011 -12 increased by $2.1 million or 2.87% when compared to 2010 -11; when
comparing 2011 -12 to 2009 -10, total revenue has increased by $2.4 million or 3.21%. The total
SSC rate increased by 9.6 %; a larger portion of the internal SSC allocation was shifted from
Operating Revenue to Capital Contributions.
• Total 2011 -12 expenses increased by $6.0 million or 7.36% compared to 2010 -11; when
comparing 2011 -12 to 2009 -10, total expenses increased by $8.0 million or 10.10 %. This is
mainly due to higher cost of total labor and technical services for temporary staff.
• Capital Contributions increased in 2011 -12 compared to 2010 -11 by $6.4 million or 69.90 %.
Capital Contributions decreased by $ -0.3 million or -1.95% comparing 2011 -12 to 2009 -10. The
increases in 2011 -12 were due to the SSC rate increase (capital allocation) and higher connection
fees when comparing 2011 -12 to 2010 -11. The volatile housing and construction markets caused
swings in connection fee revenue (Connection fee revenue of $5.7 million in 2011 -12, $3.5
million in 2010 -11 and $7.1 million in 2009 -10).
OVERVIEW OF THE FINANCIAL STATEMENTS
This annual report includes management's discussion and analysis report, the independent auditor's
report and the basic financial statements of the District. The financial statements also include notes that
explain information in the financial statements in more detail.
REQUIRED FINANCIAL STATEMENTS
The Financial Statements of the District report information utilizing methods similar to those used by
private sector companies. These statements offer short and long -term financial information about its
activities.
3
Statement of Net Position — reports the District's current financial resources (short-term
spendable resources) with capital assets and long -term obligations
• Statement of Revenues, Expenses and Changes in Net Position — reports the District's
operating and non - operating revenues by major source along with operating and non - operating
expenses and capital contributions
• Statement of Cash Flows — reports the District's cash flows from operating activities, non-
capital financing activities, capital and related financing activities, and investing activities
STATEMENT OF NET POSITION
The following table shows the condensed statement of net position of the Central Contra Costa Sanitary
District for the past three years:
Condensed Statement of Net Position Fiscal Year Fiscal Year Fiscal Year
2011 -2012 2010 -2011 2009 -2010
Current Assets
$ 78,506,812
$ 80,407,120
$ 77,968,736
Capital Assets
597,689,744
593,461,791
586,785,155
Other Non - current Assets
9,332,364
12,456,011
27,196,507
Total Assets
685,528,920
686,324 922
691,950,398
Current Liabilities
11,128,540
10,682,746
11,255,377
Non - Current Liabilities
47,797,407
52,844,305
59,243,809
Total Liabilities
58,925,947
63,527,051
70,499,186
Invested in Capital Assets,
Net of Related Debt
549,462,506
541,613,208
531,324,187
Restricted - Debt Service
4,663,601
4,612,103
4,565,970
Unrestricted
72,476,866
76,572,560
85,561,055
Total Net Position
$ 626,602,973
$ 622,797,871
$ 621,451,212
The total net position of the District increased from $621.5 million in 2009 -10 to $622.8 million in
2010 -11 and to $626.6 million in 2011 -12. The increase in net position over the 3 -year period totals
$5.2 million and is the result of the combination of net income and capital contributions; comparing
2011 -12 to 2010 -11 net position increases by $3.8 million.
By far the largest portion of the District's net position (87.7% percent) reflects its investment in capital
assets (e.g. land, buildings, machinery, equipment, intangible assets, and sewer line infrastructure), less
any related debt used to acquire those assets that is still outstanding. The District uses these capital
assets to provide services to its ratepayers; consequently, these assets are not available for future
spending. Although the District's investment in its capital assets is reported net of debt, it should be
noted that the funds needed to repay this debt must be provided from other sources, since the capital
assets themselves cannot be used to liquidate these liabilities. There is currently $4.7 million restricted
for debt service. The remaining balance of $72.4 million in unrestricted net position may be used to
meet the District's ongoing obligations to its ratepayers and creditors. The unrestricted net position may
also be used for payment of long -term unfunded liabilities.
4
REVIEW OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
The table below shows the condensed statement of revenues, expenses, and changes in net position for
the Central Contra Costa Sanitary District for the past 3 years:
Condensed Statement of Revenues, Expenses, and Changes in Net Position
Fiscal Year Fiscal Year Fiscal Year
2011 -2012 2010 -2011 2009 -2010
Sewer Service Charges SSC
$ 59,771,237
$ 58,320,822
$ 57,357,188
Other Service Charges and misc.
1,845,402
1,575,738
1,474,898
Total Operating Revenue
61,616,639
59,896,560
58,832,086
Property Tax
12,047,169
12,213,624
12,260,123
Permit & Inspection Fees
903,810
895,825
776,348
Interest and All Other
1,226,598
673,990
1,568,235
Total Non-Operating Revenues
14,177,577
13,783,439
14,604,706
Total Revenues
75,794,216
73,679,999
73,436,792
Total Labor and Benefits
45,562,430
41,705,131
39,986,763
Chemicals & Utilities
6,090,408
5,664,360
6,268,343
Repairs and Maintenance
3,068,604
2,972,395
2,868,675
Professional, Legal and Outside Services
4,099,876
2,425,612
2,129,552
Materials & Supplies
2,031,401
1,944,767
1,705,649
Hauling and Disposal
1,009,137
944,394
939,960
Self- Insurance Expense
810,849
1,003,115
746,612
All Other
1,612,482
1,575,905
1,223,191
Depreciation Expense
21,190,059
20,580,061
20,969,429
Total Operating Expenses
85,475,246
78,815,740
76,838,174
Non - Operating Expense - Interest
Expense
1,919,375
2,585,112
2,539,383
Total Expenses
87,394,621
81,400,852
79,377,557
Income Before Capital Contributions
11,600,405
7,720,853
5,940,765
Customer Contributions SSC
8,888,663
5,018,092
6,793,040
Contributed Sewer Lines
792,011
533,616
1,840,259
Capital Contributions - Connection Fees
5,724,833
3,515,804
7,078,635
Total Capital Contributions
15,405,507
9,067,512
15,711,934
Change in Net Position
3,805,102
1,346,659
9,771,169
Beginning Net Position
622,797,871
621,451,212
611,680,043
Ending Net Position
$ 626,602,973
$ 622,797,871
$ 621,451,212
In 2011 -12, operating revenues increased by $1.7 million or 2.87% compared to 2010 -11 and increased
by $2.8 million or 4.73% comparing 2011 -12 to 2009 -10. Total non - operating revenue increased in
2011 -12 compared to 2010 -11 by $0.4 million or 2.86% and decreased by -$0.4 million or -2.92%
comparing 2011 -12 to 2009 -10. The change in total revenue resulted in an increase of $2.1 million or
2.87% comparing 2011 -12 to 2010 -11 and increased by $2.4 million or 3.21% comparing 2011 -12 to
2009 -10. There was a 9.6% SSC rate increase in 2011 -12 but no SSC rate increases occurred in 2010 -11
and 2009 -10. Property Tax revenue has basically remained flat for the 3 -year period due to housing
values remaining low.
5
In 2011 -12, total expenses increased by $6.0 million or 7.36% compared to 2010 -11. Comparing 2011-
12 to 2009 -10, total expenses were $8.0 million or 10.10% higher. Increases are mainly due to higher
labor and benefit costs along with technical services for temporary staff. Labor costs increased due to
employee benefit costs (primarily pension and healthcare costs), cost -of- living adjustments, merit
increases, and filling of vacant positions. Depreciation expense increased due to new capital additions.
Non - Operating Expense is mainly driven by debt service interest expense. Total income before capital
contributions went from -$6.0 million in 2009 -10 to -$7.2 million in 2010 -11 and -$11.6 million in
2011 -12.
Total capital contributions in 2011 -12 were $15.4 million compared to $9.1 million in 2010 -11 and
$15.7 million in 2009 -10. This was mainly due to higher customer contributions (SSC) in 2011 -12 due
to the 9.6% rate increase, shift of the internal SSC revenue allocation, and volatility in connection fees
due to the fluctuation of the housing and construction markets. Connection fees for one large complex
were received in 2009 -10 which contributed to the $15.7 million in revenue that year. The total change
in net position decreased by -$6.0 million or - 61.06% when comparing 2011 -12 to 2009 -10.
CAPITAL ASSETS
Capital assets include the District's entire major infrastructure including wastewater treatment facilities,
sewers, land, buildings, pumping stations, vehicles, intangible assets and furniture and equipment
exceeding our capitalization policy limit of $5,000, net of depreciation. As of June 30, 2012, the
District's investment in capital assets totaled $597.7 million, which is an increase of $4.2 million or
0.71% over the capital asset balance of $593.5 million at June 30, 2011. Capital Assets increased by
$10.9 million or 1.86% comparing 2011 -12 to 2009 -10. A comparison of the District's capital assets
over the past 3 fiscal years is presented below:
Fiscal Year Fiscal Year Fiscal Year
Capital Assets 2011 -2012 2010 -2011 2009 -2010
Land
$ 17,114,720
$ 17,114,720
$ 17,114,720
Sewage Collection System
303,693,519
290,317,724
286,351,576
Contributed Sewer Lines
149,895,302
149,110,351
148,580,734
Outfall Sewers
8,518,443
8,518,443
8,518,443
Sewage Treatment Plant
292,432,883
287,537,513
275,413,411
Recycled Water Infrastructure
13,335,295
12,300,131
12,281,480
Pumping Stations
54,412,730
54,412,730
53,750,940
Buildings
34,477,124
31,317,466
21,206,981
Intangible Assets
2,463,834
2,058,921
1,806,272
Furniture & Equipment
14,031,564
13,243,330
13,756,662
Motor Vehicles
6,010,773
6,038,527
5,759,209
Construction In Progress
22,469,694
22,632,142
26,735,297
Subtotal
918,855,881
894,601,998
871,275,725
Less Accumulated Depreciation
321,166,137
301,140,207
284,490,570
Total Capital Assets (net of
depreciation)
$ 597,689,744
$ 593,461,791
$ 586,785,155
The major reasons for the increase in capital assets, net of depreciation, of $4.2 million from 2010 -11 to
2011 -12 and $10.9 million from 2009 -10 to 2011 -12, are as follows:
• Treatment plant infrastructure renovations, upgrades, equipment, and improvements increased by
$4.9 million comparing 2011 -12 to 2010 -11 and $17.0 million comparing 2011 -12 to 2009 -10.
• Buildings increased by $3.2 million comparing 2011 -12 to 2010 -1.1 and $13.3 million comparing
2011 -12 to 2009 -10. The Walnut Creek Collection System Operations new building
construction substantially completed cost of $11.5 million was capitalized in 2010 -11 and $3.2
million more was capitalized in 2011 -12.
• Sewer pipe ongoing renovations, pumping station improvements, and contributed sewer lines
increased by $14.2 million comparing 2011 -12 to 2010 -11 and $19.3 million comparing 2011 -12
to 2009 -10.
• All other asset categories, including construction in progress, increased by $2.0 million
comparing 2011 -12 to 2010 -11 and deceased by $2.0 million comparing 2011 -12 to 2009 -10.
• Capital Asset increases are offset by an increased subtraction of accumulated depreciation of
$20.0 million comparing 2011 -12 to 2010 -11 and $36.7 million comparing 2011 -12 to 2009 -10
due to our increasing capital asset investment and its associated depreciation expense.
See Note 4 in the audited financial statements.
DEBT ADMINISTRATION
The District has the following outstanding debt as of June 30, 2012:
Revenue Bonds $ 47,200,000
Water Reclamation Loan 1,027,238
$ 48,227,238
See Note 6 in the audited financial statements.
ECONOMIC AND OTHER FACTORS
The Federal and State of California economies still struggle to recover from the 2008 recession. Federal
economic challenges continue and there is added uncertainty due to the 2012 Presidential election
outcome not being known at this time. The housing market is still in recovery and continues to impact
user fees. Fiscal year 2011 -12 resulted in the fourth consecutive year to end with a deficit for the State
of California. Pension reform is in the spotlight and the governor's 2012 -13 Budget Package relies on
voters passing Proposition 30, which temporarily increases state sales and income taxes.
7
Items impacting the District are:
• Employee Memorandum of Understanding contract negotiations; although the current contracts
end as of April 17, 2012 negotiations are still ongoing
• Employee benefits may be reduced due to the negotiations outcome in which employees may pay
a larger share of benefit costs. Also, current and future legislation impacting public employee
pensions is in play, also calling for higher employee contributions and lower pensions by
eliminating spiking. Also, a larger than number of anticipated early retirements may occur
depending on negotiated and legislated changes to public employee salary and benefits.
• Regulatory requirements becoming more stringent, causing the District to spend more on
compliance, both for operations and maintenance costs and capital projects.
• Anticipated continuation of the slow recovery and associated impacts to connection and other
fees.
• Continued low interest rates negatively impact interest earnings for District temporary
investments as well as OPEB trust and pension plan assets.
In addition to making efforts to reduce spending and improve process efficiencies, the District has the
ability to raise the Sewer Service Charge to meet our long -term commitments. The District has a
Standard and Poors AAA rating, and can obtain bond financing if necessary.
FINANCIAL CONTACT
The financial report is designed to provide our customers and creditors with a general overview of the
District's finances and to demonstrate the District's accountability for the money it receives. If you
have questions about this report or need additional financial information, contact: Finance Manager,
Central Contra Costa Sanitary District, 5019 Imhoff Place, Martinez, CA 94553.
FINANCIAL STA TEMENTS
CENTRAL CONTRA COSTA SANITARY DISTRICT
Statement of Net Position
June 30, 2012
Noncurrent Assets
2012
ASSETS
193,592
Current Assets
5,318,908
Cash and cash equivalents
$ 42,428,045
Short term investments
16,496,087
Accounts receivable, net
15,019,382
Interest receivable
55,148
Parts and supplies
2,007,445
Prepaid expenses
2,500,705
Total Current Assets
78,506,812
Noncurrent Assets
Restricted cash and equivalents
193,592
Restricted investments
5,318,908
Land, property, plant and equipment, net
575,220,050
Construction in progress
22,469,694
Contractual and Alhambra Valley assessment districts receivable
2,221,330
OPEB asset (obligation)
1,263,542
Revenue bond issuance costs, net
334,992
Total Noncurrent Assets
607,022,108
Total Assets
685,528,920
LIABILITIES
Current Liabilities
Accounts payable and accrued expenses
4,904,644
Interest payable
754,197
Current portion of refunding revenue bonds
3,605,000
Current portion of water reclamation loan contract
160,411
Current portion of accrued compensated absences
375,000
Liability for uninsured claims
1,000,000
Refundable deposits
329,288
Total Current Liabilities
11,128,540
Noncurrent Liabilities
Revenue bonds, net of current portion
43,595,000
Accrued compensated absences, net of current portion
3,335,580
Water reclamation loan contract, net of current portion
866,827
Total Noncurrent Liabilities
47,797,407
Total Liabilities
58,925,947
NET POSITION
Net investment in capital assets
549,462,506
Restricted for debt service
4,663,601
Unrestricted
72,476,866
Total Net Position
$ 626,602,973
The accompanying notes are an integral part of the financial statements
9
CENTRAL CONTRA COSTA SANITARY DISTRICT
Statement of Revenues, Expenses, and Changes in Net Position
Year Ended June 30, 2012
OPERATING EXPENSES
Sewage collection and pumping stations 11,987,373
Sewage treatment 23,708,309
Engineering 8,023,226
Administrative and general 20,566,279
Depreciation 21,190,059
Total operating expenses 85,475,246
OPERATING LOSS (23,858,607)
NON - OPERATING REVENUES (EXPENSES)
Taxes
2012
OPERATING REVENUE
903,810
Sewer service charges (SSC)
49,123,848
Service charges - City of Concord
10,647,389
Other service charges
915,485
Miscellaneous charges
929,917
Total operating revenue
61,616,639
OPERATING EXPENSES
Sewage collection and pumping stations 11,987,373
Sewage treatment 23,708,309
Engineering 8,023,226
Administrative and general 20,566,279
Depreciation 21,190,059
Total operating expenses 85,475,246
OPERATING LOSS (23,858,607)
NON - OPERATING REVENUES (EXPENSES)
Taxes
12,047,169
Permit and inspection fees
903,810
Interest earnings
294,938
Interest expense
(1,919,375)
Other income (expense)
931,660
Total non - operating revenues (expenses)
12,258,202
Income before contributions and transfers (11,600,405)
City of Concord contributions to capital costs 2,541,688
Customer contributions to capital cost (SSC) 6,346,975
Contributed sewer lines 792,011
Capital contributions - connection fees 5,724,833
CHANGE IN NET POSITION
3,805,102
Net Position - Beginning
622,797,871
Net Position - Ending
$ 626,602,973
The accompanying notes are an integral part of the financial statements
10
CENTRAL CONTRA COSTA SANITARY DISTRICT
Statement of Cash Flows
Year Ended June 30, 2012
The accompanying notes are an integral part of the financial statements
2012
Cash Flows From Operating Activities:
Receipts from customers and users
$ 60,547,670
Payments to suppliers
(113,842,860)
Payments to employees and related benefits
48,453,775
Net cash used in operating activities
(4,841,415)
Cash Flows From Noncapital Financing Activities:
Receipt of taxes
12,047,169
Inspection/permit fees and other non - operating income
1,835,469
Net cash provided by non capital and related financing activities
13,882,638
Cash Flows From Capital And Related Financing Activities:
Capital contributions
9,680,674
Connection fees
5,724,833
Acquisition and construction of capital assets
(26,578,417)
Principal paid on bonds
(3,601,640)
Interest paid on bonds
(1,965,575)
Net cash provided by (used in) capital and related financing activities
(16,740,125)
Cash Flows From Investing Activities
Purchases of short term investments
(1,503,427)
Interest received
301,631
Net cash provided by (used in) investing activities
(1,201,796)
Net increase (decrease) in cash and cash equivalents
(8,900,698)
Cash and cash equivalents, July 1
51,522,335
Cash and Cash equivalents, June 30
$ 42,621,637
Reconciliation of operating loss to net cash provided
(used) by operating activities
Operating gain (loss)
(23,858,607)
Adjustments to reconcile operating income to net cash used
in operating activities:
Depreciation expense
21,190,059
Net book value on capital assets retired
1,160,405
(Increase) decrease in:
Accounts receivable
(1,068,969)
Parts and supplies
(164,977)
Prepaid expenses
(818,962)
Increase (decrease) in:
Accounts payable and accrued expenses
385,104
Refundable deposits
102,825
OPEB obligation
(346,806)
Accrued compensated absences
(1,421,487)
Net cash provided by (used in) operating activities
$ (4,841,415)
Noncash investing, capital, and financing activities
Contributions of capital assets
$ 792,011
End of Period:
Unrestricted cash and equivalents
$ 42,428,045
Restricted cash and equivalents
193,592
$ 42,621,637
The accompanying notes are an integral part of the financial statements
NOTES TO THE FINANCIAL STATEMENTS
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Reporting g ntity
The Central Contra Costa Sanitary District, a special district and a public entity established under the
Sanitary District Act of 1923, provides sewer service for the incorporated and unincorporated areas
under its jurisdiction. A Board of Directors comprised of five elected members governs the District.
As required by accounting principles generally accepted in the United States of America, these basic
financial statements present the financial statements of Central Contra Costa Sanitary District and its
component unit. The component unit discussed in the following paragraph is blended in the
District's reporting entity because of the significance of its operational or financial relationship with
the District.
Blended Component Unit — Component units are legally separate organizations for which the District
is financially accountable. Component units may also include organizations that are fiscally
dependent on the District, in that the District approves their budget, the issuance of their debt or the
levying of their taxes. In addition, component units are other legally separate organizations for
which the District is not financially accountable but the nature and significance of the organization's
relationship with the District is such that exclusion would cause the District's financial statements to
be misleading or incomplete. For financial reporting purposes, the component unit discussed below
is reported in the District's financial statements because of the significance of its relationship with
the District. The component unit, although a legally separate entity, is reported in the financial
statements using the blended presentation method as if it were part of the District's operations
because the Governing Board of the component unit is essentially the same as of governing board of
the District and because its purpose is to finance facilities to be used for the direct benefit of the
District. The Central Contra Costa Sanitary District Facilities Financing Authority was organized
solely for the purpose of providing financial assistance to the District. The authority does this by
acquiring, constructing, improving and financing various facilities, land and equipment purchases,
and by leasing or selling certain facilities, land and equipment for the use, benefit and enjoyment of
the public served by the District. The Corporation has no members and the Board of Directors of the
Corporation consists of the same persons who are serving as the Board of Directors of the District.
There are no separate basic financial statements prepared for the Corporation.
Basis of Accounting
The District's financial statements are prepared on the accrual basis of accounting. The District
applies all applicable GASB pronouncements for certain accounting and financial reporting
guidance. In December of 2010, GASB issued GASBS No. 62, Codification of Accounting and
Financial Reporting Guidance Contained in Pre - November 30, 1989 FASB and AICPA
Pronouncements. This statement incorporates pronouncements issued on or before November 30,
1989 into GASB authoritative literature. This includes pronouncements by the Financial Accounting
Standards Board (FASB), Accounting Principles Board Opinions (APB), and the Accounting
Research Bulletins of the American Institute of Certified Public Accountants' ( AICPA) Committee
on Accounting Procedure, unless those pronouncements conflict with or contradict with GASB
pronouncements.
12
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
The District is a proprietary entity; it uses an enterprise fund format to report its activities for
financial statement purposes. Enterprise funds are used to account for operations that are financed
and operated in a manner similar to private business enterprises, where the intent of the governing
body is that the cost and expenses, including depreciation, of providing goods or services to its
customers be financed or recovered primarily through user charges; or where the governing body has
decided that periodic determination of revenues earned, expense incurred, and net income is
appropriate for capital maintenance, public policy, management control, accountability, or other
purposes.
Enterprise funds are used to account for activities similar to those in the private sector, where the
proper matching of revenues and costs is important and the full accrual basis of accounting is
required. With this measurement focus, all assets and liabilities of the enterprise are recorded on its
statement of net assets, all revenues are recognized when earned and all expenses, including
depreciation, are recognized when incurred.
Enterprise funds distinguish operating revenues and expenses from non - operating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods
in connection with an enterprise fund's principal ongoing operations. The principal operating
revenues of the District are charges to customers for services. Operating expenses for the District
include the costs of sales and services, administrative expenses, and depreciation on capital assets.
All revenues and expenses not meeting this definition are reported as non - operating revenues and
expenses.
For internal operating purposes, the District's Board of Directors has established four separate sub -
funds, each of which includes a separate self - balancing set of accounts and a separate Board
approved budget for revenues and expenses. These sub -funds are combined into the single
enterprise fund presented in the accompanying financial statements. The nature and purpose of these
sub -funds are as follows:
Running Expense
Running expense accounts for the general operations of the District. Substantially all operating
revenues and expenses are accounted for in this sub -fund.
Sewer Construction
Sewer construction accounts for non - operating revenues, which are to be used for acquisition or
construction of plant, property and equipment.
Self Insurance
Self insurance accounts for interest earnings on cash balances in this sub -fund and cash
allocations from other sub - funds, as well as for costs of insurance premiums and claims not
covered by the District's insurance coverage.
13
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
Debt Service
Debt service accounts for activity associated with the payment of the District's long term bonds
and loans.
That portion of the District's net assets which is allocable to each of these sub -funds has been shown
separately in the accompanying supplementary information to the financial statements.
The District's Board of Directors adopts annual budgets on a basis consistent with accounting
principles generally accepted in the United States of America.
Investments
Investments held at June 30, 2012, with original maturities greater than one year, are stated at fair
value. Fair value is estimated based on quoted market prices at year -end. All investments not
required to be reported at fair value are stated at cost or amortized cost.
Prepaids
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as
prepaid items in the financial statements.
Bank Escrow Deposit
An escrow agreement was formed between the District and the National Park Service for the Right
of Way through the John Muir National Historic Site, in lieu of issuing a performance bond. The
current Right of Way Permit is 10 years, but is renewable and must remain in effect so long as there
is sewerage running through the area; therefore, it is unlikely that the escrow funds will ever be
released to the District. These funds are listed as restricted cash in the financial statements. See note
2.
Parts and Supplies
Parts and supplies are valued at average cost and are used primarily for internal purposes.
Property. Plant. and Eauinment
Purchased capital assets are stated at historical cost. Capital assets contributed to the District are
stated at estimated fair value at the time of contribution. The capitalization threshold for capital
assets is $5,000. Expenditures which materially increase the value or life of capital assets are
capitalized and depreciated over the remaining useful life of the asset. The term depreciation
includes amortization of intangible assets.
14
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
Depreciation of exhaustible capital assets has been provided using the straight -line method as
follows:
Years
Sewage Collection Facilities
75
Intangible Assets
75
Sewage Treatment Plant and Pumping Plants
40
Buildings
50
Furniture and Equipment
5-15
Motor Vehicles
6-15
Defined Contribution Retirement Plans
District employees may defer a portion of their compensation under a District sponsored Deferred
Compensation Plan created in accordance with Internal Revenue Code Section 457. Under this Plan,
participants are not taxed on the deferred portion of their compensation until it is distributed to them;
distributions may be made only at termination, retirement, death, or in an emergency as defined by
the Plan. The District does not make contributions to the plan.
The plan's 457 assets are held in trust for the exclusive benefit of the participants and are not
included in the District's financial statements.
The District also contributes to a money purchase plan created in accordance with Internal Revenue
Code section 401(a). Contributions to the plan are made in accordance with a memorandum of
understanding stating that in lieu of making payments to Social Security, the District contributes to
the 401(a) Plan an amount equal to that which would have been contributed to Social Security on
behalf of its employees as long as the District is not required to participate in Social Security. The
assets are held in trust and are not recorded on the books of the District. The District contributed
$1,478,038 to the plan during the year ended June 30, 2012.
Reclassifications
Certain items in the prior year financial statements have been reclassified to match their presentation
in the current year financial statements.
Property Taxes
Property tax revenue is recognized in the fiscal year for which the tax is levied. The County of
Contra Costa levies, bills and collects property taxes for the District; all material amounts are
collected by June 30.
15
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
General County taxes collected are the same as the amount levied since the County participates in
California's alternative method of apportionment called the Teeter Plan. The Teeter Plan as
provided in Section 4701 at seq. of the State of Revenue and Taxation Code establishes a mechanism
for the county to advance the full amount of property tax and other levies to taxing agencies based
on the tax levy, rather than on the basis of actual tax collections. Although this system is a simpler
method to administer, the County assumes the risk of delinquencies. The County in return retains
the penalties and accrued interest thereon.
Secured Property tax bills are mailed once a year, during the month of October on the current
secured tax roll, to the owner of the property as of the lien date (January 1). Payments can be made
in two installments, and are due on November l and February 1. Delinquent accounts are assessed a
penalty of 10 percent. Accounts which remain unpaid on June 30 are charged an additional 1 '/2
percent per month. Unsecured property tax is due on July 1 and becomes delinquent on August 31.
The penalty percentage rates are the same as secured property tax.
Compensated Absences
The liability for vested vacation, compensatory time, and sick pay is recorded as an expense when
earned. District employees have a vested interest in 100 percent of accrued vacation time and 85
percent of accrued sick time for employees hired before May 1, 1985. Employees hired after May 1,
1985 have a vested interest in up to 40 percent of their sick time, based upon length of employment
with the District.
In fiscal 2012, accrued compensated absences decreased from $5,132,067 to $3,710,580, or by
$1,421,487. The current portion of the liability to be used within the next year was estimated by
management to be approximately $375,000 at June 30, 2012. The change of $1,421,487 during fiscal
2012 consists of increases of $337,579 and decreases of $1,759,066.
Statement of Cash Flows
For purposes of the statement of cash flows, all highly liquid investments, including restricted assets,
with maturities of three months or less when purchased, are considered to be cash equivalents.
Included therein are petty cash, bank accounts, and the State of California Local Agency Investment
Fund (LAIF). Restricted assets are debt service amounts maintained by fiduciaries and not available
for general expenses.
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted
in the United States of America requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the
reporting period. Actual results could differ from those estimates.
16
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
New Accounting Pronouncements
In December of 2009, GASB issued GASBS No. 57, OPEB Measurements by Agent Employers and
Agent Multiple - Employer Plans. This Statement amends Statement No. 45, Accounting and
Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, to permit an
agent employer that has an individual - employer, OPEB plan with fewer than 100 total plan members
to use the alternative measurement method, at its option, regardless of the number of total plan
members in the agent multiple - employer OPEB plan in which it participates. Consistent with this
change to the employer- reporting requirements, this Statement also amends a Statement No. 43,
Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, requirement that
a defined benefit OPEB plan obtain an actuarial valuation. The amendment permits the requirement
to be satisfied for an agent multiple - employer OPEB plan by reporting an aggregation of results of
actuarial valuations of the individual - employer OPEB plans or measurements resulting from use of
the alternative measurement method for individual - employer OPEB plans that are eligible. The
District is required to implement the provisions of the Statement for the year ended June 30, 2012
(effective for periods beginning after June 15, 2011). This Statement will not result in a change in
current practice, since the District does not use the alternative measurement method.
In November of 2010, GASB issued GASBS No. 60, Accounting and Financial Reporting for Service
Concession Arrangements. The objective of this Statement is to improve financial reporting by
addressing issues related to service concession arrangements (SCAB), which are a type of public -
private or public - public partnership.
As used in this Statement, an SCA is an arrangement between a transferor (a government) and an
operator (governmental or nongovernmental entity) in which (1) the transferor conveys to an operator
the right and related obligation to provide services through the use of infrastructure or another public
asset (a "facility ") in exchange for significant consideration and (2) the operator collects and is
compensated by fees from third parties. The District is required to implement the provisions of this
Statement for the year ended June 30, 2013 (effective for periods beginning after December 15, 2011).
The District has no known SCAB that would require disclosure or have a material effect on the
financial statements of the District.
In November of 2010, GASB issued GASBS No. 61, The Financial Reporting Entity: Omnibus. This
Statement amends Statements No. 14 and 34, to modify certain requirements for inclusion of
component units in the financial reporting entity. For organizations that previously were required to be
included as component units by meeting the fiscal dependency criterion, a financial benefit or burden
relationship also would need to be present between the primary government and that organization for it
to be included in the reporting entity as a component unit. Further, for organizations that do not meet
the financial accountability criteria for inclusion as component units but that, nevertheless, should be
included because the primary government's management determines that it would be misleading to
exclude them, this Statement clarifies the manner in which that determination should be made and the
types of relationships that generally should be considered in making the determination.
17
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
New Accounting Pronouncements (continued)
This Statement also amends the criteria for reporting component units as if they were part of the
primary government (that is, blending) in certain circumstances and clarifies the reporting of equity
interests in legally separate organizations. It requires a primary government to report its equity interest
in a component unit as an asset. The District is required to implement the provisions of this Statement
for the year ended June 30, 2013 (effective for periods beginning after June 15, 2012). This Statement
will not result in a change in current practice, or have a material effect on the financial statements of
the District.
In December of 2010, GASB issued GASBS No. 62, Codification of Accounting and Financial
Reporting Guidance Contained in Pre - November 30, 1989 FASB and AICPA Pronouncements. The
objective of this Statement is to incorporate into the GASB's authoritative literature certain accounting
and financial reporting guidance that is included in the following pronouncements issued on or before
November 30, 1989, which does not conflict with or contradict GASB pronouncements:
1. Financial Accounting Standards Board (FASB) Statements and Interpretations
2. Accounting Principles Board Opinions
3. Accounting Research Bulletins of the American Institute of Certified Public Accountants'
( AICPA) Committee on Accounting Procedure
This Statement also supersedes Statement No. 20, Accounting and Financial Reporting for Proprietary
Funds and Other Governmental Entities That Use Proprietary Fund Accounting, thereby eliminating
the election provided in paragraph 7 of that Statement for enterprise funds and business -type activities
to apply post- November 30, 1989 FASB Statements and Interpretations that do not conflict with or
contradict GASB pronouncements. However, those entities can continue to apply, as other accounting
literature, post- November 30, 1989 FASB pronouncements that do not conflict with or contradict
GASB pronouncements, including this Statement. The District is required to implement the provisions
of this Statement for the year ended June 30, 2013 (effective for periods beginning after December 15,
2011). This Statement will not result in a change in current practice, or have a material effect on the
financial statements of the District.
In June of 2011, GASB issued GASBS No. 63, Financial Reporting and Deferred Outflows of
Resources, Deferred Inflows of Resources, and Net Position. This Statement provides financial
reporting guidance for deferred outflows of resources and deferred inflows of resources. Concepts
Statement No. 4, Elements of Financial Statements, introduced and defined those elements as a
consumption of net assets by the government that is applicable to a future reporting period, and an
acquisition of net assets by the government that is applicable to a future reporting period, respectively.
Previous financial reporting standards do not include guidance for reporting those financial statement
elements, which are distinct from assets and liabilities.
V.
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
New Accounting Pronouncements (continued)
Concepts Statement 4 also identifies net position as the residual of all other elements presented in a
statement of financial position. This Statement amends the net asset reporting requirements in
Statement No. 34, Basic Financial Statements —and Management's Discussion and Analysis for
State and Local Governments, and other pronouncements by incorporating deferred outflows of
resources and deferred inflows of resources into the definitions of the required components of the
residual measure and by renaming that measure as net position, rather than net assets. The District is
required to implement the provisions of this Statement for the year ended June 30, 2013 (effective for
periods beginning after December 15, 2011). This Statement should not result in a change in current
practice, or have a material effect on the financial statements of the District.
In June of 2011, GASB issued GASBS No. 64, Derivative Instruments: Application of Hedge
Accounting Termination Provisions. This Statement amends Statement No. 53, Accounting and
Financial Reporting for Derivative Instruments. Some governments have entered into interest rate
swap agreements and commodity swap agreements in which a swap counterparty, or the swap
counterparty's credit support provider, commits or experiences either an act of default or a termination
event as both are described in the swap agreement. Many of those governments have replaced their
swap counterparty, or swap counterparty's credit support providers, either by amending existing swap
agreements or by entering into new swap agreements. When these swap agreements have been
reported as hedging instruments, questions have arisen regarding the application of the termination of
hedge accounting provisions in Statement No. 53, Accounting and Financial Reporting for Derivative
Instruments. Those provisions require a government to cease hedge accounting upon the termination of
the hedging derivative instrument, resulting in the immediate recognition of the deferred outflows of
resources or deferred inflows of resources as a component of investment income.
The objective of this Statement is to clarify whether an effective hedging relationship continues after
the replacement of a swap counterparty or a swap counterparty's credit support provider. This
Statement sets forth criteria that establish when the effective hedging relationship continues and hedge
accounting should continue to be applied. The District is required to implement the provisions of this
Statement for the year ended June 30, 2012 (effective for periods beginning after June 15, 2011). This
Statement will not result in a change in current practice, or have a material effect on the financial
statements of the District.
19
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
New Accounting Pronouncements (continued)
In March of 2012, GASB issued GASBS No. 65, Items Previously Reported as Assets and Liabilities.
This Statement establishes accounting and financial reporting standards that reclassify, as deferred
outflows of resources or deferred inflows of resources, certain items that were previously reported as
assets and liabilities and recognizes, as outflows of resources or inflows of resources, certain items that
were previously reported as assets and liabilities. This Statement also provides other financial reporting
guidance related to the impact of the financial statement elements deferred outflows of resources and
deferred inflows of resources, such as changes in the determination of the major fund calculations and
limiting the use of the term deferred in financial statement presentations. The District is required to
implement the provisions of this Statement for the year ended June 30, 2014 (effective for periods
beginning after December 31, 2012). This Statement will not result in a change in current practice,
or have a material effect on the financial statements of the District.
In March of 2012, GASB issued GASBS No. 66, Technical Corrections — 2012 — an Amendment of
GASB Statements No. 10 and No. 62. This Statement amends Statement No. 10, Accounting and
Financial Reporting for Risk Financing and Related Insurance Issues, by removing the provision that
limits fund -based reporting of an entity's risk financing activities to the general fund and the internal
service fund type. This Statement also amends Statement 62 by modifying the specific guidance on
accounting for (1) operating lease payments that vary from a straight -line basis, (2) the difference
between the initial investment (purchase price) and the principal amount of a purchased loan or
group of loans, and (3) servicing fees related to mortgage loans that are sold when the stated service
fee rate differs significantly from a current (normal) servicing fee rate.
The objective of this Statement is to improve accounting and financial reporting for a governmental
financial reporting entity by resolving conflicting guidance that resulted from the issuance of two
pronouncements, Statements No. 54, Fund Balance Reporting and Governmental Fund Type
Definitions, and No. 62, Codification of Accounting and Financial Reporting Guidance Contained in
Pre - November 30, 1989 FASB and AICPA Pronouncements. The District is required to implement
the provisions of this Statement for the year ended June 30, 2014 (effective for periods beginning
after December 31, 2012). This Statement will not result in a change in current practice, or have a
material effect on the financial statements of the District.
20
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
New Accounting Pronouncements (continued)
In June of 2012, GASB issued GASBS No. 67, Financial Reporting for Pension Plans – an
Amendment of GASB Statement No. 25. The objective of this Statement is to improve financial
reporting by state and local governmental pension plans. This Statement and Statement 68 establish
a definition of a pension plan that reflects the primary activities associated with the pension
arrangement — determining pensions, accumulating and managing assets dedicated for pensions, and
paying benefits to plan members as they come due. This Statement replaces the requirements of
Statements No. 25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for
Defined Contribution Plans, and No. 50, Pension Disclosures, as they relate to pension plans that are
administered through trusts or equivalent arrangements (hereafter jointly referred to as trusts) that
meet certain criteria relating to irrevocable contributions, dedicated plan assets, and protection of
plan assets from creditors. The requirements of Statements 25 and 50 remain applicable to pension
plans that are not administered through trusts covered by the scope of this Statement and to defined
contribution plans that provide postemployment benefits other than pensions.
For defined benefit pension plans, this Statement establishes standards of financial reporting for
separately issued financial reports and specifies the required approach to measuring the pension
liability of employers and nonemployer contributing entities for benefits provided through the
pension plan (the net pension liability), about which information is required to be presented.
Distinctions are made regarding the particular requirements depending upon the type of pension plan
administered, including cost - sharing multi - employer pension plans, in which the District
participates. Cost - sharing plans are those in which the pension obligations to the employees of more
than one employer are pooled and plan assets can be used to pay the benefits of the employees of
any employer that provides pensions through the pension plan.
The requirements of this Statement will improve financial reporting primarily through enhanced note
disclosures and schedules of required supplementary information that will be presented by the
pension plans. The new information will enhance the decision - usefulness of the financial reports of
these pension plans, their value for assessing accountability, and their transparency by providing
information about measures of net pension liabilities and explanations of how and why those
liabilities changed from year to year. The net pension liability information will offer an up -to -date
indication of the extent to which the total pension liability is covered by the fiduciary net position of
the pension plan. The contribution schedule will provide measures to evaluate decisions related to
the assessment of contribution rates in comparison to actuarially determined rates. In that
circumstance, it also will provide information about whether employers and nonemployer
contributing entities are keeping pace with actuarially determined contribution measures. In addition,
new information about rates of return on pension plan investments will inform financial report users
about the effects of market conditions on the pension plan's assets over time and provide
information for users to assess the relative success of the pension plan's investment strategy and the
relative contribution that investment earnings provide to the pension plan's ability to pay benefits to
plan members when they come due. The District is required to implement to provisions of this
Statement for the year ended June 30, 2014 (effective for periods beginning after June 15, 2013).
21
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
New Accounting Pronouncements (continued)
This Statement will result in a change in current practice, but will most likely not have a material
effect on the financial statements of the District.
In June of 2012, GASB issued GASBS No. 68, Financial Reporting for Pension Plans – an
Amendment of GASB Statement No. 27. The primary objective of this Statement is to improve
accounting and financial reporting by state and local governments for pensions. This Statement
replaces the requirements of Statement No. 27, Accounting for Pensions by State and Local
Governmental Employers, as well as the requirements of Statement No. 50, Pension Disclosures, as
they relate to pensions that are provided through pension plans administered as trusts that meet
certain criteria relating to irrevocable contributions, dedicated plan assets, and protection of plan
assets from creditors. The requirements of Statements 27 and 50 remain applicable for pensions that
are not covered by the scope of this Statement.
Note disclosure and required supplementary information requirements about pensions also are
addressed. Distinctions are made regarding the particular requirements for employers based on the
number of employers whose employees are provided with pensions through the pension plan and
whether pension obligations and pension plan assets are shared. Employers are classified into
categories. Cost - sharing employers, such as the District, are those whose employees are provided
with defined benefit pensions through cost - sharing multiple - employer pension plans. Cost - sharing
plans are pension plans in which the pension obligations to the employees of more than one
employer are pooled and plan assets can be used to pay the benefits of the employees of any
employer that provides pensions through the pension plan.
Cost - sharing employers
In financial statements prepared using the economic resources measurement focus and accrual basis
of accounting, a cost - sharing employer that does not have a special funding situation is required to
recognize a liability for its proportionate share of the net pension liability (of all employers for
benefits provided through the pension plan) —the collective net pension liability. An employer's
proportion is required to be determined on a basis that is consistent with the manner in which
contributions to the pension plan are determined, and consideration should be given to separate rates,
if any, related to separate portions of the collective net pension liability.
22
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
1. DESCRIPTION OF DISTRICT AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
New Accounting Pronouncements (continued)
In addition, the effects of (1) a change in the employer's proportion of the collective net pension
liability and (2) differences during the measurement period between the employer's contributions
and its proportionate share of the total of contributions from employers included in the collective net
pension liability are required to be determined. These effects are required to be recognized in the
employer's pension expense in a systematic and rational manner over a closed period equal to the
average of the expected remaining service lives of all employees that are provided with pensions
through the pension plan (active employees and inactive employees). The portions of the effects not
recognized in the employer's pension expense are required to be reported as deferred outflows of
resources or deferred inflows of resources related to pensions. Employer contributions to the pension
plan subsequent to the measurement date of the collective net pension liability also are required to be
reported as deferred outflows of resources related to pensions.
A cost - sharing employer is required to recognize pension expense and report deferred outflows of
resources and deferred inflows of resources related to pensions for its proportionate shares of
collective pension expense and collective deferred outflows of resources and deferred inflows of
resources related to pensions.
This Statement requires that notes to financial statements of cost - sharing employers include
descriptive information about the pension plans through which the pensions are provided. Cost -
sharing employers should identify the discount rate and assumptions made in the measurement of
their proportionate shares of net pension liabilities. Cost - sharing employers also should disclose
information about how their contributions to the pension plan are determined.
This Statement requires cost - sharing employers to present in required supplementary information
10 -year schedules containing (1) the net pension liability and certain related ratios and (2)
information about required contributions, contributions to the pension plan, and related ratios. The
District is required to implement provisions of this Statement for the year ended June 30, 2015
(effective for periods beginning after June 15, 2014). This Statement will result in a change in
current practice, and may have a material effect on the financial statements of the District.
23
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
2. CASH AND CASH EQUIVALENTS
Summary of Cash and Investments
Investments as of June 30 are classified in the accompanying financial statements as follows:
Cash and cash equivalents
Short term investments
Restricted cash and investments
$ 42,428,045
16,496,087
5,512,500
Total Cash and Investments $ 64,436,632
* Includes $100,000 bank escrow deposit- see note 1.
Policies and Practices
The District is authorized under California Government Code to make direct investments in local
agency bonds, notes, or warrants within the State; U.S. Treasury instruments; registered State
warrants or treasury notes; securities of the U.S. Government, or its agencies; commercial paper;
certificates of deposit placed with commercial banks and/or savings and loan companies; and
certificates of participation. State code and the District's investment policy prohibit the District
from investing in investments with a rating of less than A or equivalent. District policy limits
investments in commercial paper to prime quality with corporate assets over $500,000,000.
General Authorizations
Limitations as they relate to interest rate risk, credit risk, and concentration of credit risk are
indicated in the schedules below:
Authorized Investment Type
U.S. Treasury Obligations
Banker's Acceptance
Commercial Paper (1)
Collateralized Certificates of Deposit (2)
County Pooled Investment Funds
Local Agency Investment Fund (LAIF)
California State Limits
Maximum Maximum
Remaining Percentage
Maturity of Portfolio
5 years
180
270
5 years
N/A
N/A
District
Policy
Maximum Maximum
Investment Percentage
In One Issuer of Portfolio
None
None
100%
40%
40%
10%
25%
10%
10%
30%
None
10%
None
None
100%
None
None
100%
(1) Prime quality; limited to corporations with assets over $500,000,000
(2) Prior approval of the Board of Directors must be obtained to acquire maturities beyond one year
24
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
2. CASH AND CASH EQUIVALENTS (continued)
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of
an investment; generally, the longer the maturity of an investment, the greater the sensitivity of its
fair value to changes in market interest rates. It is the District's policy to manage exposure to
interest rate risk by purchasing a combination of shorter term and longer term investments and by
timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to
maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
District policy is that investment maturities do not exceed one year, with the exception of Treasury
Notes or Local Agency Investment Fund; however, investments can be held longer with Board
approval.
The District's investments at year end with the exception of the U.S Treasuries and Commercial
Paper below are held in external investment pools which are liquid investments.
Information about the sensitivity of the fair values of the District's investments to market interest
rate fluctuation is provided by the following schedule that shows the distribution of the District's
investment by maturity:
Investment Tyne
Certificates of Deposit
Commercial Paper
Certificates of Deposit
Commercial Paper
Total
Credit Risk
Fair Value
Maturily
$ 5,001,098
08/01/12
2,994,207
10/17/12
3,998,672
12/17/12
4,502,110
9/21/12
$ 16,496,087
Aaa
Credit risk is the risk that an issue of an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical
rating organization. Presented below is the minimum rating required by the California Government
Code, the District's investment policy, and the actual rating as of the year -end for each investment
type.
Minimum
Total 64.436.632
25
Not
Fair
Legal
Investment Type
Value
Rating
Cash
$ 1,558,558
N/A
Money Markets
5,381,987
Aaa
Commercial Paper /CDs
16,496,087
Aaa
State Investment Pool
41.000.000
N/A
Total 64.436.632
25
Not
Required
Rating at Year -End
To Be
Rated
Aaa Unrated
$ 1,558,558
$ - $ -
-
5,381,987 -
-
16,496,087 -
-
- 41.000,000
1.558.558
21.878.074 S 41.000.000
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
2. CASH AND CASH EOUIVALENTS (continued)
Concentration of Credit Risk
The investment policy of the District contains the limitation that no more that 10% of the District's
investment portfolio will be invested in a single issuer. During the current fiscal year the District
invested 64% of its monies in the State Investment Pool (LAIF) which is not limited by the
California Government Code or District Investment Policy.
Investments in County Treasury — The District is considered to be a voluntary participant in an
external investment pool. The fair value of the District's investment in the pool is reported in the
accounting financial statements at amounts based upon the District's pro -rata share of the fair value
provided by the County Treasurer for the entire portfolio (in relation to amortized cost of that
portfolio). The balance available for withdrawal is based on the accounting records maintained by
the County Treasurer, which is recorded on the amortized cost basis.
Investment in the State Investment Pool — The District is a voluntary participant in the Local Agency
Investment Fund (LAIF) that is regulated by California government code Section 16429 under the
oversight of the Treasurer of the State of California. The fair value of the District's investment in
the pool is reported in the accompanying financial statement at amounts based upon the District's
pro -rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the
amortized cost of that portfolio). The balance available for withdrawal is based on the accounting
records maintained by LAIF, which is recorded on the amortized cost basis.
Custodial Credit Risk — Investments
Custodial risk for investments is the risk that, in the event of the failure of the counterparty (e.g. the
broker - dealer) to a transaction, a government will not be able to recover the value of its investment
or collateral securities that are in the possession of another party. The California Government Code
does not contain legal or policy requirements that would limit the exposure to custodial credit risk.
The District's policy is to use the services of the Treasurer's Office of the County of Contra Costa,
which will transact the District's investment decisions in compliance with the requirements of the
District's policy. The County Treasurer's Office will execute the District's investments through
such broker - dealers and financial institutions as are approved by the County Treasurer, and through
the State Treasurer's Office for investment in the Local Agency Investment Fund.
26
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
3. ACCOUNTS RECEIVABLE
At June 30, 2012, accounts receivable are comprised of the following:
City of Concord (see Note 8) $ 13,189,077
Household Hazardous Waste Partners 766,204
Proposition IA loan 985,916
Permit counter 214,490
All other 849,611
Total Accounts Receivable 16,005,298
Allowance for Doubtful Accounts (985,916)
Net Accounts Receivable $ 15,019.382
Proposition 1 A Loan Receivable
Under the provisions of Proposition IA, and as part of the 2009 -10 budget package passed by the
California state legislature on July 28, 2009, the State of California borrowed 8% of the amount of
property tax revenue, including those property taxes associated with the supplemental property tax
apportioned to special districts. The state is required to repay this borrowing, plus interest, by June
30, 2013. After repayment of this initial borrowing, the California legislature may consider only one
additional borrowing within a ten -year period. The amount of this borrowing pertaining to the
District was $ 985,916.
The borrowing by the State of California was recognized as a receivable in the accompanying
financial statements, with an equal amount set up as an allowance for doubtful accounts. In the
Statement of Net Assets and Statement of Revenues, Expenses and Changes in Net Assets, the tax
revenues were recognized in the fiscal year for which they were levied (fiscal year 2010).
Due to the economic climate, and the ongoing budget difficulties of the State of California, District
management decided to reserve the entire Proposition IA loan of $985,916 in fiscal year 2010. This
amount is tracked as a loan receivable on the books, with a corresponding contra account on the
Statement of Net Assets, which effectively eliminates the receivable.
27
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
4. LAND, PROPERTY, PLANT AND EQUIPMENT. AND CONSTRUCTION IN PROGRESS
Property, plant and equipment, and construction in progress are summarized below for the year
ended June 30, 2012:
Total accumulated depreciation
Total capital assets being
depreciated, net
Capital assets, net
301,140,207
553,714,929
$ 593,461,791
21,190,059
(20,559,292)
$ 4,228,042
28
(1,164,129) - 321,166,137
(89) 24,949,782 558,105,330
$ (89) $ - $ 597,689,744
Balance
Beginning
Transfer
Balance
of Year
Additions
Retirements
from CIP
End of Year
At Cost
Capital assets not being depreciated
Land
$ 17,114,720
$ -
$ -
$ -
$ 17,114,720
Construction in progress
22,632,142
24,787,334
-
(24,949,782)
22,469,694
Total nondepreciated assets
39,746,862
24,787,334
-
(24,949,782)
39,584,414
Capital assets being depreciated
Sewage collection system
290,317,724
-
-
13,375,795
303,693,519
Contributed sewer lines
149,110,351
630,767
(7,060)
161,244
149,895,302
Outfall sewers
8,518,443
-
-
-
8,518,443
Sewage treatment plant
287,537,513
-
(1,100,000)
5,995,370
292,432,883
Recycled water infrastructure
12,300,131
-
-
1,035,164
13,335,295
Pumping stations
54,412,730
-
-
-
54,412,730
Buildings
31,317,466
-
-
3,159,658
34,477,124
Intangibles
2,058,921
-
-
404,913
2,463,834
Furniture and equipment
13,243,330
-
(26,120)
814,354
14,031,564
Motor vehicles
6,038,527
-
(31,038)
3,284
6,010,773
Total depreciated assets
854,855,136
630,767
(1,164,218)
24,949,782
879,271,467
Less accumulated depreciation
Sewage collection system
44,948,296
4,007,175
-
-
48,955,471
Contributed sewer lines
47,111,102
2,005,303
(7,060)
-
49,109,345
Outfall sewers
2,766,972
113,353
-
-
2,880,325
Sewage treatment plant
161,800,408
10,003,134
(1,100,000)
-
170,703,542
Recycled water infrastructure
4,848,535
513,851
-
-
5,362,386
Pumping stations
19,991,305
2,176,437
-
-
22,167,742
Buildings
6,031,677
988,057
-
-
7,019,734
Intangibles
58,095
30,152
-
-
88,247
Furniture and equipment
9,775,349
1,069,343
(26,031)
-
10,818,661
Motor vehicles
3,808,468
283,254
(31,038)
-
4,060,684
Total accumulated depreciation
Total capital assets being
depreciated, net
Capital assets, net
301,140,207
553,714,929
$ 593,461,791
21,190,059
(20,559,292)
$ 4,228,042
28
(1,164,129) - 321,166,137
(89) 24,949,782 558,105,330
$ (89) $ - $ 597,689,744
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
5. ASSESSMENT DISTRICTS
The District established the Contractual Assessment District (CAD) program to help homeowners
finance the cost of connecting to the District. The construction costs associated with the project
within the program are capitalized and depreciated. Individual homeowners are assessed an amount
equal to their share of the construction costs and connection fee. The assessments plus interest are
generally payable over 10 years. At year -end, the CAD receivable balance was $519,426.
The District also established the Alhambra Valley Assessment District (AVAD) to provide services
to residents in the Alhambra Valley in Martinez. Residents have the choice to pay cash or finance
the construction costs and connection fees. At year -end the AVAD receivable balance was
$1,701,904.
The total receivable balance for the CAD and AVAD is $2,221,330, and is shown as a non - current
asset on the Statement of Net Position.
6. LONG -TERM DEBT
2009 Wastewater Revenue Certificates of Participation
On November 12, 2009 and December 3, 2009 the District issued two Certificates of Participation
(COP).
The 2009 Wastewater Revenue Certificates of Participation, Series A and Series B were issued for
$19,635,000 and $34,490,000, respectively. The Series A COP are federally taxable "Build America
Bonds" which have a direct 35% interest rate subsidy from the Federal Government. Yields on this
series range from 3.45% to 3.78% net of the subsidy. The Series B COP are tax exempt bonds that
were used to refund the 1998 and 2002 bond issues and raise an additional $30 million in new
proceeds with yields ranging from .4% to 3.79 %.
The two bonds total $54,125,000, and are secured by a pledge of revenue. Principal payments begin
annually on September 1, 2010 with semi- annual payments due on September 1 and March 1 of each
year. Both bonds will be fully amortized as of September 1, 2029. The refunded portion of the
original bonds will be paid off based on the original amortization schedule.
Summary
The changes in the District's long -term obligations during the year consisted of the following:
Balance
Balance
Due in
July 1, 2011
Deductions Additions
June 30, 2012
One Year
Revenue bonds $ 50,665,000
$ 3,465,000 $ -
$ 47,200,000
$ 3,605,000
Water Reclamation Loan 1,183,583
156,345 -
1,027,238
160,411
51.848.583
3.621.345 $ -
$ 48.227.238
3.765.411
29
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
6. LONG -TERM DEBT (continued)
Debt Service Requirements
In 2009, the District issued Certificates of Participation (COP), which retired the 2002 and 1998
debt. The 2009 Revenue COP debt service requirements are as follows:
Ending June 30,
Requirements
2013
Series A
Series B
187,119
Series A
187,119
Fiscal Year
Debt Service
Debt Service
Gross
35% Tax
Net
Ending June 30,
Requirement
Requirement
Total
Subsidy
Total
2013
1,190,840
4,586,625
5,777,465
(416,794)
5,360,671
2014
1,190,840
4,571,683
5,762,523
(416,794)
5,345,729
2015
1,190,840
4,565,467
5,756,307
(416,794)
5,339,513
2016
1,190,840
2,811,033
4,001,873
(416,794)
3,585,079
2017
1,190,840
2,801,300
3,992,140
(416,794)
3,575,346
2018-2022
9,064,808
10,870,037
19,934,845
(2,001,820)
17,933,025
2023 -2027
12,995,263
2,478,751
15,474,014
(1,239,282)
14,234,732
2028— 2030
7,161,643
73,230
7,234,873
(183,706)
7,051,167
Total
35,175,914
32,758,126
67,934,040
(5,508,778)
62,425,262
Amount representing
interest
(15,540,914)
(5,193,126)
(20,734,040)
-
(20,734,040)
Principal outstanding
19,635,000
27,565,000
47,200,000
(5,508,778)
41,691,222
Short-term portion of
revenue bonds
-
(3,605,000)
(3,605,000)
416,794
(3,188,206)
Long -term portion of
revenue bonds
$ 19,635,000
$ 23,960,000
$ 43,595,000
$(5,091,984)
$ 38,503,016
Water Reclamation Loan Contract
The District has entered into a contract with the State of California State Water Resources Control
Board (the Board), which advanced the District $2,916,872 for design and construction costs for
projects related to recycled water treatment programs.
The District must repay advances from the Board over a 20 -year period beginning March 31, 1999,
with an interest rate of 2.60 %. Debt service requirements are as follows:
Fiscal Year
Debt Service
Ending June 30,
Requirements
2013
$ 187,119
2014
187,119
2015
187,119
2016
187,119
2017
187,120
2018
187,120
Total
1,122,716
Amount representing interest
(95,478)
1,027,238
Less: Current portion of Water Reclamation Loan Contract
(160,411)
Long term portion of Water Reclamation Loan Contract $ 866,827
30
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
7. RISK MANAGEMENT
The District is exposed to various risks of loss related to torts: theft of, damage to, and destruction of
assets; errors and omissions; injuries to employees; and natural disaster. The District joined with
other entities to form the California Sanitation Risk Management Authority ( CSRMA), a public
entity risk pool currently operating as a common risk management and insurance program for the
member entities. The purpose of CSRMA is to spread the adverse effects of losses among the
member entities and to purchase excess insurance as a group, thereby reducing its cost. Through
CSRMA, the District purchases property insurance and workers' compensation insurance.
Insurance Coverage
The District's insurance coverage is as follows:
Insurance Company of the State of
Self Insured
$
15,000,000
$ 1,000,000
Deductible Per
Type of Insurance Coverage
Insurer
Limits
Occurrence
All -Risk Property
Admiral Insurance Company
$
1,000,000
Fire
Public Entity Property Insurance
Chartis
$
15,000,000
Program ( PEPIP)
$533,523,156
$ 250,000
Boiler & Machinery
PEPIP
$ 1,000,000
Pollution (General Aggregate)
(Shared Limits per Occurrence)
$
$100,000,000
$ 250,000
Crime
Travelers
$ 1,000,000
$ 25,000
Liability
Errors and Omissions
Insurance Company of the State of
Pennsylvania (Chartis)
$
15,000,000
$ 1,000,000
Employment Practices Liability
Chartis
$
15,000,000
$ 1,000,000
Employment Practices Liability
Admiral Insurance Company
$
1,000,000
$ 15,000
General Liability
Chartis
$
15,000,000
$ 1,000,000
Auto Liability
Chartis
$
15,000,000
$ 1,000,000
Pollution (General Aggregate)
Chartis Specialty Insurance Co.
$
5,000,000
$ 5,000
General Liability (Occurrence)
Pollution (Legal Liability
Chartis Specialty Insurance Co.
Aggregate)
$
10,000,000
$ 50,000
Fiduciary Liability
RLI Insurance Company
$
1,000,000
-
Workers' Compensation
CSRMA
$
750,000
-
Excess Workers' Compensation
Safety National Casualty
Corporation
Statutory
$ 750,000
Liability for Uninsured Claims
The Governmental Accounting Standards Board (GASB) requires state and local governments to
record their liability for uninsured claims in their financial statements.
The District's uninsured claims activity and exposure relates primarily to its general and automobile
liability program. The District records its estimated liability for uninsured claims in this area based
on the results of periodic actuarial evaluations. The actuarial evaluations are typically performed
every two years. For intervening years, the liability for uninsured claims is reviewed for adequacy
based on claims activity during the intervening period.
31
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
7. RISK MANAGEMENT (continued)
For the fiscal years ended June 30, 2012, 2011, and 2010, settlements have not exceeded insurance
coverage. Changes in the District's estimated liability for uninsured claims for fiscal years 2012,
2011, and 2010 are summarized as follows:
Beginning balance
Provisions for claims incurred in the current year
and changes in the liability for uninsured —
claims incurred in prior years
Claims and claim adjustment expenses paid
Ending balance
8. AGREEMENT WITH THE CITY OF CONCORD
2012 2011 2010
$1,000,000 $1,000,000 $ 750,000
72,606 240,844 295,348
(72,606) (240,844) (45,348)
$1,000,000 $1,000,000 $1,000,000
In 1974, the District and the City of Concord (the City) entered into a cost - sharing agreement under
which the District became responsible for providing sewage treatment facilities and services to the
City. Under this agreement, the City pays a service charge for its share of operating, maintenance
and administrative costs and makes a contribution for its share of facilities capital costs expended.
Service charges and contributions to capital costs from the City totaled $10,647,389 and $2,541,688
respectively, for the year ended June 30, 2012, for a total of $13,189,077.
9. PENSION PLAN
Plan Description
Substantially all District full -time employees are required to participate in the Contra Costa County
Employees' Retirement Association (CCCERA), a cost - sharing multiple- employer public employee
defined benefit retirement plan (Plan), governed by the County Employee's Retirement Law of
1937, as amended. The latest available actuarial and financial information for the Plan is for the
year ended December 31, 2011. The Contra Costa Employees' Retirement Association issues a
publicly available financial report that includes financial statements and supplemental information of
the Plan. That report is available by writing to Contra Costa County Employees' Retirement
Association, 1355 Willow Way, Suite 221, Concord, CA 94520 -5728 or by calling (925) 521 -3960.
The Plan provides for retirement, disability, and death and survivor benefits. Annual cost of living
(COL) adjustments to retirement allowances can be granted by the Retirement Board as provided by
State statutes. Retirement benefits are based on age, length of service and final average salary.
Subject to vested status, employees can withdraw contributions plus interest credited, or leave them
as a deferred retirement when they terminate, or transfer to a reciprocal retirement system.
32
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
9. PENSION PLAN (continued)
Plan Contribution Requirement
The Plan requires employees to pay a portion of the basic retirement benefit and a portion of future
COL costs. However, the District has paid the employee's basic contributions in accordance with
the Memorandum of Understanding (MOU). Employees must pay the COL portion of the employee
rate. The contribution requirement and payment from the District for the plan years ended June 30,
2012, 2011 and 2010 was as follows:
2012 2011
2010
Covered payroll for fiscal years ended June 30
$ 24,305,548
$ 24,709,477
$ 25,080,233
Employer required contributions to pension
10,961,853
8,950,938
8,804,127
Employee (COL) required contributions to pension
922,520
930,648
939,388
Total required contributions
$ 11,884,373
$ 9,881,586
$ 9,743,515
Percentage of payroll
49% 40% 39%
The District pension plan covered 231 participants during the year.
The CCCERA Board took a depooling action in October 2009 which yielded 12 separate cost groups
by employer, with the exception of smaller employers (those with less than 50 active members) who
continue to be pooled with the applicable county tier. The depooling action affected employer rates
effective July 1, 2011.
10. POST EMPLOYMENT HEALTH CARE BENEFITS
Plan Description
The District's defined benefit post employment healthcare plan, (DPHP), provides medical benefits
to eligible retired District employees and beneficiaries. DPHP is part of the Public Agency portion
of the Public Agency Retirement System (PARS), an agent multiple - employer plan administered by
PARS, which acts as a common investment and administrative agent for participating public
employees within the State of California. A menu of benefit provisions as well as other
requirements is established by the State statute with the Public Employees' Retirement Law. DPHP
selects optional benefit provisions from the benefit menu by contract with PARS and adopts those
benefits through District resolution. PARS issues a separate Comprehensive Annual Financial
Report. Copies of the PARS annual financial report may be obtained from PARS, 4350 Von
Karman Ave., Suite 100, Newport Beach, CA 92660; by calling 1(800) 540 -6369; or by emailing
info @pars.org.
33
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
10. POST EMPLOYMENT HEALTH CARE BENEFITS (continued)
Funding Policy
Statement No. 45 sets rules for computing the employer's expense for retiree benefits other than
pension, called OPEBs. The expense, called the annual OPEB Cost (AOC), is determined similarly
to pensions. The annual required contribution (ARC) of the employer, represents a level of funding
that, if paid on an ongoing basis, is projected to cover normal annual costs each year and amortize
any unfunded actuarial liabilities (or funding excess) over a period not to exceed 30 years. When an
agency contributes more than the ARC, there is a net OPEB asset; when the contribution is less, a
net OPEB obligation results. There is a net OPEB asset of $1,263,542 and $916,736 as of June 30,
2012 and 2011, respectively.
Because of the volatility of the investment market, the District Board voted to make monthly
installments into the OPEB Trust to take advantage of dollar- cost - averaging.
Annual OPEB Cost
For 2012, the District's annual OPEB cost (expense) was equal to the ARC of $8,300,000. The
District contributed $8,646,806; $4,139,606 for retiree health care premiums and $4,507,200 to the
PARS trust. The following table shows the components of the District's annual OPEB costs for the
years 2012 and 2011, the amount actually contributed to the plan, and changes in the District's net
OPEB obligation:
Annual Required Contribution (ARC)
Interest on net OPEB obligation (asset)
Adjustment to annual required contribution
Annual OPEB cost (AOC)
Contributions Made:
2012 2011
$ 8,300,000 $6,976,364
8,300,000 6,976,364
Health care premiums paid
(4,139,606) (3,571,141)
Contributions to PARS trust
(4,507,200) (3,575,028)
Increase (decrease) in net OPEB obligation
(346,806) (169,805)
Net OPEB Obligation (Asset) — Beginning of
Year (916,736) (746,931)
Net OPEB Obligation (Asset) — End of Year
$ (1,263,542) $ (916,736)
The District's annual OPEB cost, the percentage of
annual OPEB cost contributed to the plan, and
the OPEB obligation for 2012 and the preceding years are presented below:
Annual
Current
OPEB Annual
Percentage Year AOC Net OPEB
Cost Employer
of AOC Obligation Obligation
Fiscal Year (AOC) Contribution
Contributed (Asset) (Asset)
June 30, 2012 $8,300,000 $ 8,646,806
104 % $ (346,806) $ (1,263,542)
June 30, 2011 $69976,364 $ 7,146,169
102% $ (169,805) $ (916,736)
June 30, 2010 $6,976,364 $ 9,334,917
134% $(2,358,553) $ (746,931)
34
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
10. POST EMPLOYMENT HEALTH CARE BENEFITS (continued)
Funding Status and Funding Progress
The funded status of the plan as of July 1, 2010 was as follows:
Overfunded
Per PARS, actuarial assets as of June 30, 2012, including trust contributions and interest, total
$22,718,524 ($18,077,303 at June 30, 2011.). Actuarial valuations of an ongoing plan involve
estimates of the value of reported amounts and assumptions about the probability of occurrence of
events far into the future. Examples include assumptions about future employment, mortality, and
the healthcare cost trend. The funded status of the plan and the annual required contributions of the
employer are subject to continual revision, as actual results are compared with past expectations and
new estimates are made about the future. The schedule of funding progress, presented as required
supplementary information, presents multiyear trend information that shows whether the actuarial
value of the plan assets is increasing or decreasing over time, relative to the actuarial liabilities for
benefits.
Actuarial Methods and Assumptions
Projections for benefits for financial reporting purposes are based on the substantive plan (the plan
as understood by the employer and plan members) and include the types of benefits provided at the
time of each valuation as well as the historical pattern of sharing benefit costs between the employer
and plan members. The actuarial methods and assumptions used include techniques that are
designed to reduce short-term volatility in actuarial accrued liabilities and actuarial value of assets,
consistent with the long -term perspective of the calculations.
In August 2011, the District had an additional actuarial valuation prepared as of July 1, 2010. This
additional valuation was not required at the time, but was prepared in order to begin a completion
schedule that allows the District to have data available for future budget cycles, in this case for the
2011 — 2012 and 2012 — 2013 fiscal years. The ARC in 2011 — 2012 and 2012 — 2013 increased to
$8.3 million per year. The next actuarial valuation is scheduled to be performed by December 31,
2012 to be applied to the 2013 — 2014 fiscal year.
35
Cost Method
(Underfunded)
Actuarial
Actuarial
Actuarial
UAAL as
Actuarial.
Valuation
Accrued
Accrued
Funding
Covered Payroll
a % of
Valuation
of Assets
Liability
Liability
Ratio
(Active Plan
Covered
Date
(A)
(B)
(A -B) UAAL
(A/B)
Members)
Payroll
June 30, 2010
$ 9,404,000
$ 90,337,000
$ (80,933,000)
10.41%
$ 25,080,233
323%
June 30, 2009
$ 2,341,251
$ 68,769,305
$ (66,428,054)
3.40%
$ 25,080,233
265%
June 30, 2007
$ 2,341,251
$ 68,447,956
$ (66,106,705)
3.42%
$ 22,648,230
292%
Per PARS, actuarial assets as of June 30, 2012, including trust contributions and interest, total
$22,718,524 ($18,077,303 at June 30, 2011.). Actuarial valuations of an ongoing plan involve
estimates of the value of reported amounts and assumptions about the probability of occurrence of
events far into the future. Examples include assumptions about future employment, mortality, and
the healthcare cost trend. The funded status of the plan and the annual required contributions of the
employer are subject to continual revision, as actual results are compared with past expectations and
new estimates are made about the future. The schedule of funding progress, presented as required
supplementary information, presents multiyear trend information that shows whether the actuarial
value of the plan assets is increasing or decreasing over time, relative to the actuarial liabilities for
benefits.
Actuarial Methods and Assumptions
Projections for benefits for financial reporting purposes are based on the substantive plan (the plan
as understood by the employer and plan members) and include the types of benefits provided at the
time of each valuation as well as the historical pattern of sharing benefit costs between the employer
and plan members. The actuarial methods and assumptions used include techniques that are
designed to reduce short-term volatility in actuarial accrued liabilities and actuarial value of assets,
consistent with the long -term perspective of the calculations.
In August 2011, the District had an additional actuarial valuation prepared as of July 1, 2010. This
additional valuation was not required at the time, but was prepared in order to begin a completion
schedule that allows the District to have data available for future budget cycles, in this case for the
2011 — 2012 and 2012 — 2013 fiscal years. The ARC in 2011 — 2012 and 2012 — 2013 increased to
$8.3 million per year. The next actuarial valuation is scheduled to be performed by December 31,
2012 to be applied to the 2013 — 2014 fiscal year.
35
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
10. POST EMPLOYMENT HEALTH CARE BENEFITS (continued)
The following is a summary of the actuarial assumptions and methods:
Valuation Date
Actuarial Cost Method
Amortization Method
Average Remaining Period
Actuarial Assumptions:
Investment Rate of Return
Inflation
Financial Statements
July 1, 2010
Entry Age Normal Cost Method
Level Dollar /Closed
28 Years fixed
6.5%
Medical — 10% grading to 5% in 2021 — 22
Medicare Part B — same as medical trend
Dental — 4%
The District has deposited monies to the PARS trust in excess of the actuarial determined annual
required contribution (ARC), therefore, under the provisions of GASB 45, the District has an OPEB
asset of $1,263,542 for reporting purposes.
The provision for the GASB 45 OPEB obligation is an asset of $1,263,542 at June 30, 2012. The
actuarial determined liability, which is being paid over the next 30 years, is $80,933,000 at July 1,
2010, of which, $22,718,524 (or 28 %) has been funded.
11. LEASE COMMITMENTS
The District leases various facilities and equipment under operating leases. Following is a summary
of operating lease commitments as of June 30, 2012:
Fiscal Year
Office
Ending
Equipment
Facilities
Total
2013
$ 249,924 $
56,784
$ 306,708
2014
249,924
58,416
308,340
2015
249,924
60,096
310,020
2016
249,924
61,827
311,751
2017
-
63,610
63,610
Thereafter
-
33,922
33,922
Total
$ 999,696 $
334,655
$ 1,334,351
Total rental expense for the fiscal year ended June 30, 2012 was $349,655.
36
CENTRAL CONTRA COSTA SANITARY DISTRICT
Notes to Financial Statements
Year Ended June 30, 2012
12. COMMITMENTS AND CONTINGENCIES
Commitments and contingencies, undeterminable in amount, include normal recurring pending
claims and litigation. In the opinion of management, based upon discussion with legal counsel, there
is no pending litigation which is likely to have a material adverse effect on the financial position of
the District.
Claims and losses are recorded when they are reasonably probable of being incurred and the amount
is estimable. Insurance proceeds and settlements are recorded when received.
The District has purchase commitments relating to construction projects at June 30, 2012 of
$12,941,372.
13. SUBSEQUENT EVENTS
Management has evaluated subsequent events through October 4, 2012, the date on which the
financial statements were available to be issued.
37
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S UPPLEMENTAR Y INFORMA TION
CENTRAL CONTRA COSTA SANITARY DISTRICT
Combining Schedule of Net Position
for the Year Ended June 30, 2012
Noncurrent Assets
Running
Sewer
Self
Debt
Expense
Construction
Insurance
Service Elimination
Total
ASSETS
193,592
Restricted investments
-
-
Current Assets
-
5,318,908
Land, property, plant and equipment, net
575,220,050
-
Cash and cash equivalents
$ 797,055
$ 37,114,879
$ 4,546,624
$ (30,513) $ -
$ 42,428,045
Short term investments
-
16,496,087
-
- -
16,496,087
Accounts receivable, net of allowance for
Sewer Construction Fund of $985,916
12,076,614
2,942,768
-
- -
15,019,382
Interest receivable
-
45,782
4,068
5,298 -
55,148
Due from other sub -funds
147,719,332
120,975,602
1,063,668
53,008,745 (322,767,347)
-
Parts and supplies
2,007,445
-
-
- -
2,007,445
Prepaid expenses
2,500,705
-
-
- -
2,500,705
Total Current Assets
165,101,151
177,575,118
5,614,360
52,983,530 (322,767,347)
78,506,812
Noncurrent Assets
Restricted cash and equivalents
100,000
-
-
93,592
-
193,592
Restricted investments
-
-
5,318,908
-
5,318,908
Land, property, plant and equipment, net
575,220,050
-
-
-
575,220,050
Construction in progress
22,469,694
-
-
-
-
22,469,694
Contractual assessment district and Alhambra
Valley Assessment District receivable
-
2,221,330
-
-
2,221,330
OPEB liability- medical insurance premiums
1,263,542
-
-
-
-
1,263,542
Revenue bond issuance costs
net of amortization
-
-
334,992
-
334,992
7645154,437
179,796,448
5,614,360
58,731,022
(322,767,347)
685,528,920
LIABILITIES
Current Liabilities
Accounts payable and accrued expenses
3,066,490
1,670,117
168,037
-
-
4,904,644
Due to other sub -funds
161,650,119
150,748,651
618,990
9,749,587
(322,767,347)
-
Interest payable
-
-
-
754,197
-
754,197
Current portion of refunding water revenue bonds
-
-
3,605,000
-
3,605,000
Current portion of water reclamation
loan contract
-
160,411
-
160,411
Accrued compensated absences
375,000
-
-
-
375,000
Liability for uninsured claims
-
-
1,000,000
-
-
1,000,000
Refundable deposits
189,018
140,270
-
-
-
329,288
Total Current Liabilities
165,280,627
152,559,038
1,787,027
14,269,195
(322,767,347)
11,128,540
NONCURRENT LIABILITIES
Revenue bonds, net of current portion
-
-
-
43,595,000
-
43,595,000
Accrued compensated absences
3,335,580
-
-
-
-
3,335,580
Water reclamation loan contract
net of current portion
-
-
-
866,827
-
866,827
Total Liabilities
168,616,207
152,559,038
1,787,027
58,731,022
(322,767,347)
58,925,947
NET POSITION
Net investment in capital assets
597,689,744
-
-
(48,227,238)
-
549,462,506
Restricted for debt service
-
-
-
4,663,601
-
4,663,601
Unrestricted
(2,151,514)
27,237,410
3,827,333
43,563,637
-
72,476,866
Total Net Position
$ 595,538,230
$ 27,237,410
$ 3,827,333
$ -
$ -
$ 626,602,973
The accompanying notes are an integral part of the financial statements
38
CENTRAL CONTRA COSTA SANITARY DISTRICT
Combining Schedule of Revenues, Expenses and Changes in Net Position
for the Year Ended June 30, 2012
Running Sewer Self
Expense Construction Insurance
Operating Revenues
Debt
Service Elimination Total
Sewer Service Charges (SSC) $ 49,123,848 $ - $ - $ - $ $ 49,123,848
Service charges - City of Concord 10,647,389 - - - - 10,647,389
Other service charges 915,485 - - - - 915,485
Miscellaneous charges 929,917 - - - - 929,917
Total operating revenues 61,616,639 - - - 61,616,639
Operating Expenses
Sewage collection and pumping stations
11,987,373 - -
- - 11,987,373
Sewage treatment
23,708,309 - -
- 23,708,309
Engineering
8,023,226 - -
- - 8,023,226
Administrative and general
20,631,967 - 81.0,849
- (876,537) 20,566,279
Depreciation
21,190,059 - -
- - 21,190,059
Total operating expenses
85,540,934 - 810,849
- (876,537) 85,475,246
Operating Loss
(23,924,295) - (810,849)
- 876,537 (23,858,607)
Non - Operating Revenues (Expenses):
Taxes
-
6,367,268
-
5,679,901 -
12,047,169
Permit and inspection fees
801,017
102,793
-
- -
903,810
Interest earnings
182,114
232,568
19,436
(139,180) -
294,938
Interest expense
-
-
-
(1,919,375) -
(1,919,375)
Other income (expense)
538,757
392,903
876,537
- (876,537)
931,660
Total non - operating revenues (expenses)
1,521,888
7,095,532
895,973
3,621,346 (876,537)
12,258,202
Income (loss) before contributions and
transfers
(22,402,407)
7,095,532
85,124
3,621,346 -
(11,600,405)
City of Concord contributions to capital costs
-
2,541,688
-
- -
2,541,688
Customer contributions to capital cost (SSC)
-
6,346,975
- -
6,346,975
Contributed sewer lines
792,011
-
-
- -
792,011
Capital contributions - connection fees
-
5,724,833
-
- -
5,724,833
Transfers
24,787,334
(21,165,988)
(3,621,346) -
-
Change in Net Position
3,176,938
543,040
85,124
- -
3,805,102
Net Position - Beginning
592,361,292
26,694,370
3,742,209
- -
622,797,871
Net Position - Ending
$ 595,538,230
$ 27,237,410
$ 3,827,333
$ - $ -
$ 626,602,973
The accompanying notes are an integral part of the financial statements
39
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CENTRAL CONTRA COSTA SANITARY DISTRICT
Running Expense
Schedule of Supplemental Net Position Analysis
June 30, 2012
Prior Year Balance
2011 -2012 Revenue
2012 - 2012 Expense
Add Back Depreciation Expense
Net Position Attributed to General Operations
Net Position Attributed to All Other
Running Expense Net Position
$ 9,918,758
$ 63,138,527
(85,540,934)
21,190,059 (1,212,348)
8,706,410
586,831,820
$ 595,538,230
The accompanying notes are an integral part of the financial statements
41
Central Contra Costa Sanitary District
Conflict of Interest Code — Page 2 of 4
11/15/2012
Disqualification
Employees in positions designated below shall disqualify themselves from making or
participating in the making of any governmental decision when it is reasonably
foreseeable that a financial interest of the employee may be materially affected by the
decision. The employee shall not be required to disqualify himself or herself with
respect to any matter which could not be legally acted upon or decided without the
employee's participation.
Officials Who Manage Public Investments
In accordance with Government Code Section 87200, positions designated to file
statements of economic interests are those "directing the investment of public monies,
formulating or approving investment policies, approving or establishing guidelines for
asset allocations, or approving investment transactions." It has been determined that
the positions listed below manage public investments and will file a statement of
economic interests and be disqualified from participation as described above:
Disclosure Category
1. Member, Board of Directors 1
2. General Manager 1
3. Director of Administration 1
4. Director of Engineering 1
5. Finance Manager 1
Disclosure Statement and Designated Positions
Each employee in the positions designated below shall file, upon assuming and leaving
office and annually while in office, a statement of economic interests (also known as a
Form 700) disclosing that employee's interest in investments, real property, and income
designated as reportable under the disclosure category to which the employee's
position is assigned. Employees in these "designated positions" are those who the
District has determined will make or participate in making governmental decisions and
who could forseeably be affected materially by those decisions.
Desianated Positions
1.
Member, Board of Directors
2.
General Manager
3.
Secretary of the District
4.
Counsel for the District
5.
Director of Operations
6.
Director of Administration
Disclosure Categories
1
1
7. Director of Engineering
8. Director of Plant Operations
9. Director of Collection System Operations
10. Finance Manager
11. Capital Projects Division Manager
12. Collection System Operations Division Manager
13. Plant Operations Division Manager
14. Plant Maintenance Division Manager
15. Environmental Services Division Manager
Designated Positions
16. Regulatory Compliance Division Manager
17. Human Resources Manager
18. Communication Services Manager
19. Purchasing and Materials Manager
20. Consultant (see section below)
21. Employees or consultants hired as financial
advisor or underwriter
22. Safety and Risk Management Administrator
23. Senior Control Systems Engineer
24. Associate Control Systems Engineer
25. Principal Engineer
26. Senior Engineer
27. Associate Engineer
28. Information Technology Administrator
29. Senior Materials Coordinator
30. Senior Buyer
31. Buyer
32. Material Services Supervisor
33. Plant Operations Superintendent
34. Field Operations Superintendent
35. Plant Maintenance Superintendent
36. Laboratory Superintendent
37. Environmental Compliance Superintendent
38. Right of Way Agent
39. Senior Right of Way Agent
40. Land Surveyor
41. Development Services Supervisor
Central Contra Costa Sanitary District
Conflict of Interest Code — Page 3 of 4
11/15/2012
Disclosure Categories
1
1
2
2
2
2
2
2,4
2,4
2,4
2,4
2,4
2,3
2,3
3
3,4
Consultants
Only those Consultants who fall within the criteria described below shall disclose
pursuant to the broadest disclosure category in the District's Conflict of Interest Code,
unless the General Manager determines that a less broad category is appropriate.
For purposes of the District's Conflict of Interest Code, "Consultant" means an individual
who, pursuant to a contract with a state or local government agency:
Makes a governmental decision whether to:
A. Approve a rate, rule, or regulation;
B. Adopt or enforce a law;
C. Issue, deny, suspend, or revoke any permit, license, application,
certificate, approval, order, or similar authorization or entitlement;
D. Authorize the agency to enter into, modify, or renew a contract provided it
is the type of contract that requires agency approval;
E. Grant agency approval to a contract that requires agency approval and to
which the agency is a party, or to the specifications for such a contract;
F. Grant agency approval to a plan, design, report, study, or similar item;
Central Contra Costa Sanitary District
Conflict of Interest Code — Page 4 of 4
11/15/2012
G. Adopt, or grant agency approval of, policies, standards, or guidelines for
the agency, or for any subdivision thereof; or
2. Serves in a staff capacity with the agency and in that capacity participates in
making governmental decisions as defined in FPPC Regulation 18702.2 or
performs the same or substantially all the same duties for the agency that would
otherwise be performed by an individual holding a position specified in the
agency's Conflict of Interest Code. (FPPC Regulation 18701.)
The General Manager shall make a determination in writing when a particular
Consultant falls within the above - described criteria requiring the Consultant to be
treated as a "designated position." The General Manager's determination is a public
record and shall be retained for public inspection in the same manner and location as
the Conflict of Interest Code.
Disclosure Category In
Category 1 — Officials and employees whose duties are broad and indefinable:
All investments and business positions in business entities, and income (including
loans, gifts and travel payments) from sources located in or doing business in the
District's jurisdiction.
Interests in real property located in the jurisdiction, including property within two miles of
the boundaries of the District's jurisdiction.
Category 2 — Officials and employees whose duties involve contracting or purchasing
for the District:
All investments and business positions in business entities, and income (including gifts,
loans and travel payments) from sources that provide leased facilities, goods,
equipment, vehicles, machinery or services, including training or consulting services, of
the type utilized by this District.
Category 3 — Officials and employees whose decisions may affect real property
interests:
Interests in real property located in the jurisdiction, including property within two miles of
the boundaries of the District.
Category 4 — Officials and employees with regulatory powers:
All investments and business positions and income, including gifts, loans and travel
payments, from sources that are subject to the regulatory, permit or licensing authority
of, or have an application for a license or permit pending before, the District.
October 2012
Board Members' Duties and Responsibilities
The Board
The Board is the legislative body that holds governing authority for the District, and
its roles and responsibilities are as follows:
• Establish policies, procedures, and regulations for District operations;
• Establish and oversee the District's finances, budgets, programs and
performance;
• Provide the resources needed by management and staff to carry out District
policy;
• Determine the mission of the District;
• Appoint and evaluate the General Manager, Secretary of the District, and
District Counsel.
Board Member
Apart from his/her normal function as part of the Board, each individual Member's
role and responsibilities are as follows:
• Act as liaison between the District and outside agencies
• Represent the interests of the District's customers
• Participate in ceremonial events as District representative
0
j Central Contra Costa Sanitary District
October 2012
Board Members' Role in Emergency Situations
In the event of an emergency, the Board will be contacted by the Director of
Emergency Services (General Manager or designee). If not contacted, the Board
Member may call the General Manager or other member of District staff to receive'
briefing.
During an emergency, the Emergency Operations Center (EOC) will be set up ei
in the Multi- Purpose Room at District Headquarters, or at the Collection System
Operations offices in Walnut Creek.
Attached is an excerpt from the Central Contra Costa Sanitary District Emergent,
Operations Plan detailing the responsibilities of the Board of Directors in such an
event.
Central Contra Costa Sanitary District
CENTRAL CONTRA COSTA SANITARY DISTRICT
EMERGENCY OPERATIONS PLAN
The role of the Board of Directors during an emergency is to support the Director of
Emergency Services and the activities of the Emergency Operation Center (EOC).
The Board President and the Board Members do not have a direct role in emergency
operations.
Action Checklist.
Establish contact with the Director of Emergency Servim or report to the EOC to receive a
briefing from the Director of Emergency Servkes on the nature and status of the emergency
_..
If unable to contact the Director of Emergency Servkxm contact the Board Lialson Officer.
If requested by the Director of Emergency Services, serve as liaisons to other elected officials and
pubic / community organizations.
Remain informed of emergency response activities.
Assist in releesing or public information obtained from the Director of Emergency Services or
Public Information Of er with concurrence from the Director of Emergency Services.
If requested by the Director of Emergency Services or the Public Information Officer, serve as a
spokesperson for the District at mectia interviews and press conferences.
Ij
Ratify Proclamation of Local Emergency at a special Board Meeting within seven (7) days after its
issuance by the Director of Emergency Services.
Hold Board Meetings as required to address legal or poky Issues arising from the emergency.
JULY 2012 Annex A — Board Responsibilities 127
October 2012
President and President Pro Tem Roles/Duties
Board President
The President has no additional powers beyond those of any other Board
The following are the role and responsibilities of the Board President:
• Serve as presiding officer at all Board meetings;
• Maintain proper conduct of Board meetings;
• Run effective and efficient meetings, including but not limited to ensurin
appropriate opportunities for public participation and managing the time
• Keep the Board focused on the discussion at hand and true to its proper`ro)
and responsibility;
• Avoid diversions from the agenda or disruptions in the conduct of Distrtct
business;
• Maintain proper and appropriate parliamentary procedure and agenda
management (e.g. ensure that actions are taken with proper motions and
seconds); ;
• Acknowledge and diplomatically facilitate appropriate public participation
the activities of the Board;
• Vote, discuss, and make motions the same as other members of the Board
however, the President only makes motions and seconds motions on 5
occasions when Board Members are reluctant to do so;
• Allow the other Board Members to complete their comments on an item
before offering his or her own;
• Keep the meeting discussions focused on properly- noticed agenda items an
steadfastly move the Board toward making decisions;
• Sign various Board- approved documents on behalf of the Board;
• Appoint representatives and alternates to the Board, Committees and
representatives to outside agencies and cities; and
• Act as official representatives of the District for ceremonial purposes.
President Pro Tem
The President Pro Tem performs all the duties of President in the absence of the
President.
Central Contra Costa Sanitary District
October 2012
Term of Office
Elections are held on the first Tuesday in November of even - numbered years. Terms
are staggered, and are for four years. Newly- elected Board Members are usually
sworn in at the first Board meeting in December after the results of November
election are certified by the Registrar of Voters.
In December, the Board votes to appoint a new President and President Pro Tern
whose one -year terms begin on January 1.
The President also makes appointments to the standing Board Committees and
representation to outside agencies and cities. Traditionally, the appointments are for
one -year terms, although that can be changed by the Board.
Central Contra Costa Sanitary District
October 2012
Board Committees
Currently, there are seven Standing Committees, listed below. These Committees
are comprised of two Board Members (Chair and Member). Most of the Committee
meet on an "as needed" basis, apart from the Budget and Finance Committee, whit
meets on the Monday before each regularly- scheduled Board meeting. The
Committee meetings are generally held at the Headquarters Office Building.
The Committees act in an advisory capacity to the full Board. Action summaries at
prepared after each meeting. A report is given by the Committee Chair at the neat;
Board meeting, and if action by the full Board is necessary, the item is agendized f
a future Board meeting.
Committee agendas are prepared and posted in accordance with the Ralph M. Brov
Act. Committees are comprised of two Board Members, and if a third Board Memt
attends a Committee meeting, solely as an observer. the Brown Act has not been
violated. If a third Board Member attends a Committee meeting with the intention
participating, the meeting is in violation of the Brown Act unless noticed as a Spec
Board meeting.
Appointments to standing or other committees are generally made when the
reorganizes annually in January.
Standing Committees:
Budget and Finance Committee
Capital Projects Committee
Household Hazardous Waste Committee
Outreach Committee
Human Resources Committee
Real Estate Committee
Recycled Water Committee
The President may appoint an Alternate Board Member to fill in at a standing
Committee meeting if one of its members is unable to attend.
The President may also appoint Ad Hoc Committees as needed.
Central Contra Costa Sanitary District
October 2012
Representatives to Outside Agencies
Board Members represent the District at various outside agencies.
Board Liaison to Cities and County
Board Members are appointed to act as liaisons to cities within the District and to
Contra Costa County as listed.
Alamo
Concord
Contra Costa County
Danville
Lafayette
Martinez
Moraga
Orinda
Pacheco
Pleasant Hill
San Ramon
Walnut Creek
•� Board Members are compensated for attendance at each Committee meeting and
other meetings at which they formally represent the District, as listed above and in
Resolution 2008 -109 included in Section 5, Board Member Benefits.
L"I
CI
Central Contra Costa Sanitary District
October 2012
General Manager's Role
The General Manager is appointed by the Board, and the terms and conditions c
General Manager's employment are expressed in a contract with the District. T
contract provides that the incumbent shall perform all duties and assume all
obligations of the office of General Manager described in the job classification,
shall be subject to all pertinent provisions of the ordinances, resolutions, rules,
regulations and all other lawful orders and directives of the District or the Boar(
The job classification for the position of General Manager is approved by the Bi
and specifies the required minimum qualifications, knowledge, skills and abiliti
well as the duties of the position. Examples of duties include but are not limiter
the following:
• Provide sound, ethical leadership to District staff.
• Establish and organize departments and functions of the District.
• Oversee and direct the general financial planning, policy, and budgeting for
District.
• Draft and recommend rules, regulations, fees, and charges for adoption by d
Board including specifications and requirements controlling the constructioz
repair, maintenance, and operation of sewage systems, recycled water systet
Household Hazardous Waste Collection Facility.
• Administer and enforce policies and programs of the District, as approved b
District Board, including the direction and supervision of administrative and
management personnel concerning the administration, engineering, constm
operation, safety, and maintenance of the District.
• Attend District Board meetings and provide information, current and historic
data, reports, and advice as requested.
• Be responsible for and direct the preparation of the District's annual budget
control authorized expenditures of the District.
• Confer with private individuals, firms, organizations, and local, state, and fe
agencies in the implementation and coordination of programs, projects, and
various activities.
• Represent the District at a variety of meetings and conferences conducted 1
civic and community organizations, technical groups, and legislative bodie
• Act as Executive Director of Central Contra Costa Sanitary District Faciliti
Financing Authority.
• Demonstrate a commitment to recruit, hire and retain a diverse workforce.
• Interview applicants and recommend appointments, promotions, and specie
assignments.
• Review incoming and outgoing correspondence and reports prepared by sty
• Perform related duties as required.
The General Manager delegates many duties to District managers and staff.
so, the General Manager remains accountable to the Board.
Central Contra Costa Sanitary District
I October 2012
Practices Based on Good Governance
The role of the General Manager is defined by the relationship between the position
and the Board. In general, the relationship is defined by the Board setting policy for
the District and/or providing policy -level direction to the General Manager, who is
responsible for implementing policies. The General Manager is responsible for the
performance of the District within policy criteria established by the Board, and is
accountable to the Board for District operation.
The Board's connection to the operational aspects of the District is through the
General Manager. Decisions or instructions of individual Board Members or -
Committees need to be confirmed by the entire Board before the General Manager
acts on those directions.
The General Manager is available to all Board Members to discuss District issues
and strategies. The General Manager and Secretary of the District are the clearing
house for informational requests originating from Board Members.
C!
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ICentral Contra Costa Sanitary District
October 2012
Secretary of the District
The Secretary of the District is one of the three Executive Manal
appointed by and reporting directly to the Board Members. The
the General Manager and District Counsel. The District Code sta
The Secretary of the District makes independent decisions as nec
Board requests, decisions and official actions; serves as custodia
records of the District; attends meetings of the District Board an
Committee meetings, conferences and hearings as may from tim(
required; and participates and coordinates with management gro
projects."
The Secretary of the District acts for the Board Members in a var
administrative, legal and record - keeping functions, and is part of
Management Team. These functions include preparation of the F
minutes, compliance with legal noticing, the Brown Act, records
elections, Fair Political Practices Commission requirements, ethic
special projects.
Central Contra Costa Sanitary District
IOctober 2012
M Working with District Staff
M • Finally, let the General Manager know if you are disappointed with an action or
response, so he /she is aware that improvement is needed.
Central Contra Costa Sanitary District
The District's success in efficiently accomplishing its mission is a result of the direct
and regular direction from Board Members. There are times when a Board Member
needs additional information from staff. The following suggestions will help staff
ensure a Board Member receives needed information:
• When possible, start with the General Manager or Secretary of the District; they
wneeded;
are able to obtain the answers or involve the right person in the discussion as
• The Secretary of the District is able to assist at any time with administrative or
other matters.
When discussing a matter with staff, please recognize:
N
• It is easy for staff to interpret a question or comment from a Board Member as
direction and to drop current assignments to undertake a project, research, or
investigation, which was not the intention of the Board Member.
• Be aware that information obtained directly from staff may be a work in
progress. Information provided by staff may not be what is ultimately
rrecommended
by the General Manager.
M • Finally, let the General Manager know if you are disappointed with an action or
response, so he /she is aware that improvement is needed.
Central Contra Costa Sanitary District
Central Contra Costa Sanitary District
Financial Reserve (Funds Required) Guidelines
The purpose of the Central Contra Costa Sanitary District's (The District) Funds
Required Guidelines is to ensure that the District will have sufficient liquid cash
and investments available to meet its operating, capital, self- insurance, and debt
service obligations. This guideline establishes a minimum amount required in
cash and investments to cover total District cash flow needs throughout the year
without borrowing funds. This minimum requirement provides a sufficient level of
cash and investments for long -term financial planning and for maintaining the
District's long -term financial health and stability.
Cash Flow Guidelines and Definitions
Funds Required is the amount of money held in cash and investments that is
needed at June 301h of any fiscal year to meet our cash flow needs through mid -
December, when we receive our first sewer service charge (SSC) and property
tax payment from Contra Costa County (CCC).
A cash flow analysis is prepared each year during the 10 -year planning process
to determine an appropriate level of rate and fee adjustments. Staff will
recommend rate and fee adjustments with a goal of maintaining our minimum
Funds Required threshold. Funds are needed to pay our bills between mid -April
and mid - December while we wait for our SSC and property tax installment to be
deposited into our account by CCC. We have other smaller revenue sources
each month that help offset expense allowing for the requirement to be less than
the full eight -month period; however, the County installment is our largest
revenue source. The amount of cash required from June 30th (the end of the
fiscal year) until mid - December is 51h months. The amount currently needed to
be set aside is approximately 30 -32% of the next year's budgeted O &M and
Capital expenses, plus 100% of debt service. In addition, approximately $4
million is set aside in the Self- Insurance Fund.
Events or Conditions that Prompt the Use of Cash Funds Required
Cash Funds Required supply adequate cash flow to avoid short -term borrowing
and to provide for unplanned or unforeseen events. Also, adequate cash Funds
Required provide working capital to help stabilize rates and are a component of
achieving favorable credit ratings that can help to minimize costs of issuing future
debt. The cash Funds Required earn interest and provide a financial cushion for
dealing with unanticipated financial needs such as: State legislative decisions
impacting revenue flows to the District, acceleration of capital project work,
unexpected benefit increases, new regulations, unanticipated increases in costs
such as chemicals and utilities, unforeseen emergency situations, unexpected
drops in revenue such as loss of some portion of property tax or changes in the
economy such as housing slowdowns, and unexpected economic conditions in
general that affect our revenue or expense.
CADocuments and Settings \cgee \Local Settings \Temporary Internet Files\ Content .Outlook \4VS9801A \Financial Reserves
- Funds Required Guidelines 6 5 13.doc
Minimum Funds Required Requirements
Below are definitions and our minimum Funds Required requirements in our four
internal sub -funds based on annual cash -flow analyses. These thresholds should
not drop below the minimum requirements as of June 30th each fiscal year. Also,
while we show a minimum Funds Required amount for each internal sub -fund,
temporary investments are recorded in the Sewer Construction Fund, with the
exception of Self- Insurance that has its own investment pool.
Minimum Funds Required are:
• Running Expense Sub -Fund (Operations & Maintenance or O &M)
accounts for the general operations of the District. Substantially all
operating revenues and expenses are accounted for in this internal sub -
fund.
o Minimum Cash Funds Required = 32% of the next year's budgeted
O &M expenses.
Debt Service Sub -Fund accounts for activity associated with the payment
of the District's long term bonds and loans. There is a Legally Restricted
Reserve Requirement of one annual bond payment for each issuance held
by our trustee, U.S. Bank, in the event the District is not able to make its
payment. Funds held in this account will be used to make the last year's
debt service payments for each issuance.
o Minimum Cash Funds Required= 100% of next year's principal and
interest, which must be paid each year per our bond document.
Sewer Construction Sub -Fund (Capital or S /C) accounts for non - operating
revenues, which are to be used for acquisition or construction of plant,
property and equipment
o Minimum Cash Funds Required = 30% of the next year's budgeted
Capital Project Expenditures.
Self- Insurance Sub -Fund accounts for interest earnings on cash balances
in this sub -fund and cash allocations from other sub - funds, as well as for
costs of insurance premiums, deductibles, and claims not covered by the
District's insurance policies.
o Minimum Cash Funds Required: determined by an Actuarial Study
that is performed every-other year. The current temporary
investment balance is approximately $4.0 million.
• Self- Insurance Funds Required is not included in the 10 -year financial
plan model.
GASB 45 funds set aside for future retiree healthcare premiums are not
included in our funds available.
D18
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EN�RP` CONTRA COSTA SAN /TqR, D
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1 P F L I I Wk
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A newsletter about protecting public health and the enviro
Sewer Service Charges:
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New Sewer Rates Being Considered
t a public hearing scheduled for
June 6, the Central Contra Costa
Sanitary District Board of Directors
will determine whether or not to
raise the annual Sewer Service Charge
for fiscal year 2013 -14 and 2014 -15.
The current residential Sewer Service
Charge is $371 per year. The Sewer
Service Charge for business customers
depends on the composition and amount of
sewage they produce.
The Sewer Service Charge is collected from
property owners via their annual property tax
bills, but is a fee for services, not a tax.
It provides approximately 60% of our revenue,
paying for labor, benefits, chemicals, utilities,
materials, supplies, repairs, maintenance,
and other expenses necessary for collecting,
treating, and disposing of wastewater for more
than 461,000 residents and more than 5,000
businesses in Central Contra Costa County.
It also helps pay for the operation of our
popular Household Hazardous Waste Collection
Facility, as well as the design, construction,
and renovation of sewer pipelines, pumping
stations, and treatment plant facilities.
Other sources of revenue for the District
include sewer connection fees, contract charges
for District services provided for others, and a
small portion of local property taxes.
Why an Increase Is Being Considered
For several months, the Board of
Directors has been reviewing the
District's finances and business plans, and
studying new State and Federal regulations that
will impact the District financially in both the
short term and the long term.
At the June 6 public hearing, the Board will
determine whether an increase in the annual
Sewer Service Charge is necessary to cover rising
costs associated with infrastruture renewal,
more stringent regulatory compliance, labor
(particularly unfunded pension liabilities and
health care), materials, and other expenses.
Despite ongoing efforts to enhance revenue sources
and cut spending — which include
...our reducing operating expenses,
goal is deferring nonessential repairs
plWp S to and upgrades to facilities,
y filling only essential positions,
give our cutting back on outside services,
Customers and spending down reserve
funds — the costs of running a
maximum modern wastewater collection
value and treatment system are
substantial, and are going up.
for their State and Federal water and air
money. quality regulations are becoming
increasingly more stringent.
While we applaud such actions designed to further
protect public health and the environment, we
will need to make significant investments in our
collection system and treatment processes (perhaps
as much as $145 million over the next ten years)
to comply.
Another financial challenge is nearly $200 million
Please see Sewer Rates, Page 9
Central San Named Best in the Bay Area
entral San's people and programs are
among the best in the Bay area. This
fact was acknowledged recently
when the District won the Collection
System of the Year and Treatment Plant of
the Year awards from the California Water
i Environment Association, San Francisco
Bay Section.
The awards are earned through
remarkable accomplishments in compliance,
safety, training, innovative practices, cost
effectiveness and superior operations. It's
unusual for an agency to win both the
Collection System and Treatment Plant
awards in the same year; Central San has
done so twice.
The District will now go on to compete at
the statewide level in April.
WHAT DO 1 GET FOR MY MONEY:
Services Funded by Sewer Service Charges
The annual Sewer Service Charge pays for many community services, including:
• Operating and maintaining a modern wastewater treatment facility that protects public
health and the environment by removing thousands of pollutants before safely returning the
water to Suisun Bay.
• Maintaining and repairing 1,500 miles of sewer pipe-
lines and 19 pumping stations so 40 million gallons of
wastewater can reliably flow to our treatment facilities from
461,000 residents and 5,000 businesses every day.
• Preventing water pollution by collecting, recycling, and
safely disposing of more than 2 million pounds of household
hazardous wastes and unwanted pharmaceuticals each
year; conducting pretreatment, regulatory monitoring and
enforcement activities for business and industrial users; and
promoting pollution prevention through public outreach and
student education programs.
• Renovating, constructing and maintaining buildings, pipelines
facilities and equipment to ensure a lasting, reliable, and efficie
infrastructure.
• Providing 600 million gallons of recycled water for landscape
irrigation, plant operations, and other uses each year.
(See article on page 7.)
i31
FAQs About Our Unfunded Liability
Q What is an Unfunded Liability?
A. The unfunded liability is the
amount of money owed by the
District for employee benefits,
which include pension costs, retiree
medical benefits, and the cost of accrued
vacation time and sick leave which is paid
when an employee leaves the District. It's
called an unfunded liability because there
are not sufficient assets on hand today to
meet projected pension and medical benefit
payments promised for the next 50 + years.
This is not at all unusual for a pension system.
Q. How much is Central San's unfunded
liability?
A. Our total unfunded liability is $186.7
million. This includes $109.1 million for
pension - related Unfunded Actuarial Accrued
Liability, and $77.6 million for Other Post
Employment Benefits (the costs of medical
benefits for current and future retirees).
Q. How did the unfunded liability get so
large?
A. Our unfunded liability in 2007 was $33.3
million, which was being paid down each
year. The increased liability occurred through
Contra Costa County Employees' Retirement
Association ( CCCERA), the retirement board
that handles Central San's pensions.
CCCERA's market value took a loss of 28.35% when
the stock market crashed in 2008, which increased
our unfunded liability by $42.4 million over the past
four years. When CCCERA does not make its annual
targeted
return of
7.75% on 5 _
investments, Y e -
the amount
of the -'- ,_ X
unfunded
liability
grows to
cover that
loss of earnings. CCCERA's investments have
earned only 4.77% over the past 10 years.
In addition, the depooling of CCCERA's assets
in December 2009, which required us to pay the
actual cost of our retirement program rather than
a pool average that had been shared by Contra
Costa County and 16 other public agencies, raised
our unfunded pension liability by an additional
$33.4 million.
Q. What is being done to pay down or
eliminate both liabilities?
A. Central San's 10 -Year Plan (which is updated
each year) calls for additional payments toward
the pension unfunded liability of $75 million over
the next 10 years. Central San's retiree health
care debt, which now stands at $77.6 million, is
being paid down at $8.3 million per year.
0. 0 0 0 0 0 0 .... 0 0•.•••••.• 0 0 0 0 0 0 0 0 0 0 0 0 0••••• 0
This Newsletter is Online
ould you like to read past issues, or share
VVPipeline newsletters with family or friends
wh do not receive them through the mail?
All that's needed is
Internet access; every
issue since Fall 2005
is freely available on
our website. Please
feel free to share this
link:
www.centralsan.org /
publications
GM Ann Farrell
• Retires
• entral Contra Costa
• Sanitary District
General Manager Ann
• Farrell retired in January.
■ Director of Operations
Curt Swanson has been
• named by the Board
• to serve as Provisional
• General Manager while
• the important process of
• selecting a permanent
• replacement takes place.
Join Us
On Earth Day
e will have
a booth at
the Earth Day
Festival being
held at the John Muir National
Historic Site, 4202 Alhambra
Ave., Martinez, on Saturday,
April 20. Our friendly staff
will share tips and handouts
about pollution prevention and
household hazardous waste
disposal. Stop by to say hi!
.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Staff & Services
Temporarily Relocated
ue to needed seismic upgrades, the
Central Contra Costa Sanitary District's
headquarters building at 5019 Imhoff
Place in Martinez is undergoing
retrofit work. The work began in February and is
expected to take about eight months.
During this period, employees and services are
operating out of various temporary locations.
Some, such as the Permit Counter, are across
the street from the headquarters; others,
including Human Resources, are in a leased
office space at 1470 Enea Circle in Concord.
Note: This does not affect the District Board
Room, Multipurpose Room, or the staff who
work in the Plant Operations building.
If you plan to visit, please call beforehand to find
out where to go: (925) 229 -9500. You can also
visit our website for more information:
www.centralsan.org
Your Pesticide May Be Polluting the Bay
IDesticide use around homes has
been a source of water pollution
for many years.
Rainfall and watering of lawns and
gardens can create runoff that
washes pesticides, fertilizers, and
other contaminants into storm
drains through which water flows directly to
creeks and the Bay. Polluted runoff has been
linked to fish kills and loss of diversity in aquatic
species.
Pollutants of particular concern are pesticides
made with pyrethroids. Pyrethroids are synthetic
versions of pyrethrin, a natural insecticide found
in certain species of chrysanthemum.
Pyrethroids do not break down in
sunlight as quickly as pyrethrin, and
are particularly dangerous to aquatic
life, even at low concentrations.
Check labels carefully and avoid using
pesticides containing pyrethroids
(including permethrin, bifenthrin and
deltamethrin).
Avoid using pesticides outdoors when
rain is forecast; do not overwater
lawns or gardens; reduce or eliminate
runoff.
These and other less -toxic pest control
and gardening tips are described in
more detail on our website,
www.centralan.org. Click on "Healthy
Garden Guide" in the lower left of the
home page.
Protect Water Quality: DO NOT Flush Your Drugs!
D o you have expired or unwanted medications? Disposing of them properly will help to protect
your family, your community, and the environment. Please bring them to one of these free
drop -off sites for safe disposal:
• City of Clayton Police Dept.
• Contra Costa Medical
• Town of Moraga Police
• City of San Ramon Police
6000 Heritage Trail, Clayton
Center Sheriff's Substation
Dept.
Dept.
(check with deputy on duty)
329 Rheem Blvd., Moraga
2401 Crow Canyon Rd., San
• City of Concord Police
2500 Alhambra Ave., Martinez
Ramon
Dept.
• City of Orinda Police Dept.
1350 Galindo St., Concord
• Town of Danville Police Dept.
22 Orinda Way, Orinda
• Walnut Creek City Hall
• Sheriff's Field Operations
510 La Gonda Way, Danville
. City of Pleasant Hill Police
1666 North Main St., Walnut
Building
• City of Martinez Police Dept.
Dept.
Creek
1980 Muir Rd., Martinez
525 Henrietta St., Martinez
330 Civic Dr., Pleasant Hill
To ensure privacy, transfer prescribed pills to a sealable plastic bag before depositing. To prevent
spills, leave liquids in original bottles (cross out personal information) and seal within a plastic bag.
Do not put sharps or anything other than medications in the container!
For more information, call 1- 800 - 646 -1431 or visit www.centralsan.org
Amazing System Allows You to Flush and T e ° Q
ewers. Nobody likes them. They're dark, wet,
and smelly; underground and unappreciated.
But before sewers, human waste was disposed
of in a variety of unsanitary ways — including
emptying chamber pots into the street! Typhoid and other
diseases were common and deadly.
We've come a long way since then. Now you can just flush and
forget, knowing there is a reliable system in place to safely whisk
away the human waste and clean the water it pollutes.
What you might not know is the extent of effort and expense
required to maintain such a reliable system.
We won't go into the difficulties of setting up our system in the first
place. Suffice it to say that building sewers (to which nearly 160,000
homes, schools, hospitals and other buildings are connected) and a
modern wastewater treatment plant wasn't fast, easy or cheap.
But that system is in place now, so what's there to worry about?
AGE, DETERIORATION,
CAPACITY
Some original sections of the
sewer system were constructed
before the Central Contra
Costa Sanitary District was
formed in 1946. We "inherited"
those pipes, which were made
of clay. Old clay pipes tend
to deteriorate and break
apart. (Most sewers today are
made of PVC.) Another issue
is capacity. Small pipes are
fine for small communities,
but as the population expands,
so must the size of the sewer
system.
CLOGS
Have you ever noticed how many trees
are in this area? Unfortunately, their
roots can infiltrate and grow inside sewers
and are the number -one cause of clogs.
The number -two cause is grease, which
hardens and builds up inside pipes after
being poured or washed down the drains
of countless homes and restaurants.
Number three and coming on strong
are disposable wipes. They (even those
labeled "flushable ") do not break down
quickly in water like toilet paper does.
They not only clog sewers, they clog our
pumps and other equipment. If clogs are
not found and cleared in time, sewage
overflows can result.
POLLUTANTS
Our system does an excellent job of
taking care of the normal stuff that
goes down drains and into our sewers,
such as dirty water, soap, human
waste, and toilet paper. But other
substances, many of which are toxic to
aquatic life, sometime find their way
into the system as well. These include
mercury, dioxin, cyanide, copper, lead,
pharmaceuticals, pesticides, paint
products, and thousands of chemicals.
Because our modern wastewater
treatment plant cannot remove all
traces of pollutants such as these,
pollution prevention is a top priority.
Upgrading aging infrastructure, repairing pipes, clearing clogs, preventing overflows, and
ensuring that the wastewater we treat each day is clean and safe for the environment before
we recycle or discharge it into Suisun Bay requires a
massive ongoing effort.
Think of us as a small army fighting a never - ending battle
to keep you and the environment safe from the hazards
of water pollution. In addition to the soldiers, an army's
success depends on leadership, teamwork, training,
weapons, analysis, planning, communication, logistics,
supplies, vehicles, equipment, facilities... you get the idea.
What we do is essential, and it costs more than $100
million dollars each year. But what we charge each
residential customer for this amazing system amounts
to just over $1 per day. We hope you feel that money is
well spent.
oft
MORE THAN 26 MILLION POUNDS
IL of Household Hazardous Waste kept out of the environment!
T11Lz1�[IV UILI 1`0 [,1 H111W 1 -111d 1111ti�Y LIILLLI1 -101� 1-1,1 11 -Y
A Drive - Through That's Good for Your Waste!
e borrowed the fast food
industry's successful drive -
through concept to make using
our Household Hazardous Waste
Collection Facility as convenient as possible.
When you bring paint, batteries, oil,
pesticides, chemicals, fluorescent lights and
other forms of household hazardous waste to
our facility for safe disposal, just pull in and
stay comfortably in your car while a friendly
technician unloads your items. It only takes
a few minutes, then you can be on your way,
knowing you helped to keep pollutants out of
the environment.
For residents of central Contra Costa County,
no appointment is needed and there's no drop -
off charge! (Businesses need an appointment
and must pay a nominal fee.)
Please Note Transportation Restrictions
Materials must be packaged in sturdy, non - leaking
containers (ideally, the originals) no larger than five
gallons in size. For transportation safety, the quantity
for each trip is limited to 125 pounds or 15 gallons.
However, you can make as many trips to the facility in
one day as you like.
Bring Some, Take Some — or Just Take Some (Free)!
Our goal is to reuse and recycle as many of the items
brought to the facility as possible. So when you visit,
be sure to check out our Reuse Room. It's stocked with
items brought in for disposal (such as paint, wood stain,
garden products, and a wide variety of cleansers and
automotive products) that are still in useable condition —
and they are free for the taking.
For more information about the HHW Facility, please
call 1- 800 - 646 -1431 or visit www.centralsan.org
HOURS
Residents: Monday — Saturday, 9 a.m. - 4 p.m.
(Reuse Room closes at 3:30 p.m.)
Businesses: Monday —Saturday, by appointment only
1- 800 - 646 -1431
*-&4
Household
Hazardous Waste
Collection Facility
of F pR r-
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tiro, cccso
9 yo Treatment
Plant
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Eligible Communities
Alamo, Blackhowk, Clayton, Concord,
Clyde, Danville, Lafayette, Martinez,
C) Morago, Orindo, Pacheco,
m G Pleasant Hill, San Ramon,
4 Walnut Creek and
unincorporated Central County areas.
• From Hwy. 4 take the Solano Way exit.
• From 1 -680 take Hwy. 4 East to
Solano Way exit.
... Sewer Rates (cont'd from page 2) : How to Protect Your Property
in unfunded liabilities the District has ; from Raw Sewage
already begun to pay down (see article
on Page 4).
No one enjoys the idea of rate increases
(least of all our Board of Directors),
and our goal is always to give our
customers maximum value for their
money. Our rates are lower than those
of most other wastewater agencies in
the Bay area. However, our rates must
remain appropriate to enable us to meet
all regulatory requirements, provide
the public health and environmental
protection services demanded by the
community, and properly maintain
publicly funded assets.
Property Owners are Invited to
Comment
As a public utility in California, we cannot
raise rates without giving constituents
an opportunity to protest the proposed
increase. In April, we will send a state -
mandated Proposition 218 notification
to affected property owners with details
about the possible rate increase, the
public hearing at which the increase will
be considered, and instructions on how
to comment on or protest the increase.
If more than 50% of property owners
protest the increase before or during the
June 6 public hearing, the District will be
legally prohibited from raising the rates.
If you have questions about your Sewer
Service Charge, please contact us via
email at rates @centralsan.org or call
(925) 335 -7739.
Need a Guest Speaker for
Your Group?
f your audience would be interested
in hearing about Central San and our
water pollution prevention efforts,
please call our Public InfoLine at (925)
335 -7702 and leave a message about
your event. We'll do our best to provide a
speaker for you, free of charge.
OVERFLOW
W e maintain 1,500 miles of sewers PROTECTION
and work very hard to prevent DEVICES
failures, clogs, and overflows. Our
efforts have resulted in one of the lowest
overflow rates in California. But no matter
what we do, we can never totally eliminate the
■ possibility of an overflow. There are just too many
■ things beyond our control. Stuff happens.
' But it needn't happen to you.
■ By making sure an Overflow Protection Device is
■ installed on your home's private side - sewer, you will
prevent sewage from backing up into your home from a
■ clogged sewer main. The device causes sewage backing
■ up in your pipe from the direction of the street to spill
■ into your yard, rather than come up through drains
inside your home.
Note: It will not help if your pipe is clogged between the
■ drain and the device, so keep disposable wipes, grease,
and anything else that might cause clogs out of your pipes!
Overflow Protection Devices are available through plumbing
supply stores. We recommend installation by a licensed
plumber. Keep the device clear of obstructions, such as dirt
or vegetation, that might interfere with its operation.
1
1
1
1
1
1
1
1
1
1
1
1
1
1
i
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1
1
For more information, please call our Permit Counter staff
at (925) 229 -7371.
ial
wi
it I
ee
• There are different styles of Overflow Protection Devices. The `mushroom"
• style, pictured left, has been cut away to show the ball that sits on the
• pipe opening inside the metal covering. The style pictured at right (shown
• with the top popped up) is best for installing in driveways or other areas
9 where above - ground protrusions are undesirable.
V
Infrastructure Improvements
MW
entral Contra Costa Sanitary
District regularly maintains, repairs
or replaces sewer lines and other
elements of its 1,500 -mile
wastewater collection system to
ensure continuous, trouble -free service for
our 461,100 customers. We do our best
to minimize the inconveniences our projects
cause and appreciate your understanding.
Here's a brief summary of our major ongoing
construction projects:
Martinez and Walnut Creek
The 2013 CIPP Project is renovating sewers in
South Main Street and Lancaster Road between
Westwood Court and Castle Hill Road in Walnut
Creek; and on the Shell Refinery Property and east
along Marina Vista to Highway 1 -680 in Martinez.
Expected completion: Nov. 2013.
The Concord Landscape Project is extending the
District's recycled water system in the Diamond Blvd.
and Meridian Park Blvd. area. Expected completion:
Jan. 2014.
Lafayette
The Lafayette Sewer Renovation Project, Phase
8, is renovating sewers in the Upper Happy Valley
Road and South Peardale Drive areas. Expected
► completion: Feb. 2014.
Orinda
r The North Orinda Sewer Renovations Project,
Phase 5, is renovating sewers in the Camino
Sobrate and La Cuesta Road areas of North
Orinda. Expected completion: March 2014.
For more info...
For more information about these or other
construction projects, please contact
Community Affairs Representative Chris
Carpenter at (925) 229-7200 or
ccorp@centrcilson.org.
More info:
Detailed project maps
are posted on our website,
www.centralsan.org
(check the "Construction
r� Zone" in the lower right
of the home page).
IRS
■
■
■
■
■
■
■
■
■
l� \
Don't Flush So- Called
"Flushable" Wipes!
f you use disposable wipes while
doing your spring cleaning, please
don't flush them down the toilet
— even if they are labeled as
"flushable."
That label simply means they will go
down your toilet when flushed. What you
should be concerned about is what can
happen after such products are flushed.
Unlike toilet paper, these items do not
quickly disintegrate in water. They stay
largely intact as they travel through the
sewer pipes and can get caught on roots
or other debris, increasing the risk of
clogs.
As these products have grown in
popularity, our crews have been
spending time and resources to remove
mounds of disposable wipes that clog
our public sewer lines, pumps, and
equipment. These items are an even
greater threat to your home's sewer line,
which is much smaller and more easily
clogged.
Please throw away cleaning /disinfecting
wipes, moist towelettes, personal hygiene
products, and similar products in the
trash — never in your toilet.
No matter what a label says, the
only items you should flush are
human waste and toilet paper.
Handy -Dandy
i JW-
C-
"Should I
Flush it ?"
1
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L L Lz�► LLLQ:�- LL
LL- --- - - - - -- "Yes!"
-- - - - - - - - - - - - - -
1
1
X
1
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1
1
"No!"
1
I
1
1
1
1
DO NOT
FLUSH IT'.
Check our online guide for the proper disposal method:
www.centralsan.org/ documents /Brochure_Disposal_Guide.pdf
L
1
1
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FLUSH IT!
Treatment Plant Tours
entral San conducts free treatment
plant tours for groups of students
(grade 6 and up) and adults who
are interested in learning about the
effects of water pollution, the mechanical
and biological processes we use to treat
and disinfect wastewater, and what
we can all do to help keep our water
environment clean. Call Kit Ohlman at
(925) 229 -7329 for more information.
Ak Central Contra Costa
Sanitary District
Protecting Public Health and the Environment
5019 Imhoff Place, Martinez, CA 94553
About CCCSD
0 ur mission as a Special District is to protect public health and the
environment. We do this by collecting and treating wastewater,
providing recycled water, and promoting pollution prevention.
Our treatment plant in Martinez collects, treats, and disinfects an
average of 40 million gallons of wastewater every day. Some treated
wastewater is recycled (treated further) for irrigation use on golf courses
and parks; the rest is released into Suisun Bay. We also operate a
Household Hazardous Waste Collection Facility and sponsor 11 collection
sites for the disposal of pharmaceuticals.
Where to Call...
General information
Sewer overflows
(925) 228 -9500 or www.centralsan.org
(925) 933 -0955 or 933 -0990
Treatment Plant InfoLine (Report Odors) (925) 335 -7703
Household Hazardous Waste InfoLine (800) 646 -1431
Sewer connection permits /Permit Counter (925) 229 -7371
To report illegal discharges into (925) 229 -7288 (during business hours)
sewer system (925) 229 -7214 (after hours)
Source Control (925) 229 -7288
Job Hotline (925) 229 -7109 or www.centralsan.org
Student Education Programs (925) 229 -7310 or www.centralsan.org
Public InfoLine (925) 335 -7702 or www.centralsan.org
Board of Directors
James A. Nejedly, President
• David R. Williams, President Pro Tern • Paul H. Causey, Director
• Michael R. McGill, Director • Tad J. Pilecki, Director
Board meetings are open to the public and are held on the 1 st and 3rd Thursday
of each month at 2 p.m. in the CCCSD Board Room, 5019 Imhoff Place, Martinez.
Curt W. Swanson, Provisional General Manager
PRSRTSTD
U.S. Postage
PAID
Concord. CA
Permit No. 530
rtinez Clyde
•
e ■
•
acheco •Concord
Pleasant Hill •
Clayton
• walnut Creek
Orinda
• Lafayette
• Alamo
• Moraga •
Danville
•
San Ramon
CCCSD serves 46 1, 100 customers within
its 144- square -mile service area.
Sewage collection and wastewater
treatment (and HHW service)
for 326,900 people
Wastewater treatment for 134,200
residents in Concord and Clayton by
contract and HHW service
HHW disposal only
CCCSD's Headquarters, treatment
plant, and HHW Collection Facility
are located in Martinez
The Central Contra Costa Sanitary District
PIPELINE
Written and designed by CCCSD to communicate
pollution prevention messages to the people
and communities we serve
Michael Scahill, Editor • Bonnie Lowe, Writer
Charles Waltmire, Graphic Designer
View archived issues online at www.centralsan.org
PIPELINE is printed with
soy -based inks on Recycled Paper
S
Y
Pleaeant Hill ImArOvonat Garden
Pleasant Hill Education Center
Santa Barbara Road
Pleasant Hill CA 94523
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Mt. Diablo Adult Education • (925) 937 -1530 • email: phecgarden @prodigy.net
Purpose of the
Demonstration Garden
To demonstrate water conservation measures and
display low maintenance plants that residents can
grow in their own gardens
Q To provide a living laboratory for students of Mt.
Diablo's adult education gardening program as well
as other schools elementary, middle, high schools,
community colleges and the Contra Costa Master
Gardener program
Q To provide a natural open habitat for
residents and visitors at Pleasant Hill
Education Center, including users of
the Pleasant Hill Sports Complex
Q To attract birds and butterflies and
create a wildlife habitat
k Q To remove a community eyesore and replace it with a
pleasant corner
0 To be a place to sit and simply enjoy nature
J
FRIct
-,Y
PZP- �t Y ab I n4trtAltfft,01 � (�a rde A, (PYIG)
Mt. Diablo Adult Education • (925) 937 -1530 • email: phecgarden @prodigy.net
Contributions to the Garden
AS peda/Ghahlr You to Ghese l�U /uhfeers ah�l CUhfoibufa�s
Garden Volunteers Steering Committee:
linger Casad
Carol Husslein
Monika Olsen
Jan Egan
Arti Kirch
Dana Simmons
Elaine Groen
Susan Lorenzen
Don Wilson
Volunteers who
helped in other ways:
Margaret Craw
Dianne Johnsen
Tom Ruegg Mary Lou Williams
Sam Fugate
Russell Jones
Aleeta Slattery Janice Winsby
Denise Fuller
Pat Keating
Crosby Sperling
Ariane Habets
Karen Larkin
Leslie Styles
Tony Hoehner
Lesley Pope
Karen Talbot
/fey CalitXhulaps fcr fhe amdeh
'central Comm Costa
L Sa 4=76=, -i Pleasant Hill
Ca.+wurcu2y Fawcfaliow
Central Contra Costa Pleasant Hill Community City of Pleasant Hill/
Sanitary District Foundation Civic Action Committee
Special thanks to these generous contributors:
Nay and Jim Albertson
California Council of Adult
Mark's Paint Mart
Ashby Lumber
Education, Bay Section
Mt. Diablo Landscape Center
Boy Scouts of America,
Diablo Valley College Adaptive
Navlets Nursery, Pleasant Hill
Pleasant Hill Troops 405, 421
Horticulture Class
Pleasant Hill Recreation and
and 221
Diamond K Supply
Parks District
C &W Tree & Landscaping Co.
Ewing Irrigation
Robert Swanson
Michael Lewis
Maclver Landscape, Inc.
Tap Plastics
In appreciation for their donation:
Bill's Ace Hardware
Mt. Diablo Adult Education, Mt.
Pamela Trail
Cresco Xpress
Diablo Unified School District
Safeway, Pleasant Hill
ESL Program, Mt. Diablo Adult
Markham Regional Arboretum
University of California
Education
Society
Cooperative Extension, Master
The Gardens at Heather Farms
Orchard Hardware Supply,
Gardener Program
Shirley Jochim
Concord
Michael Lewis
Pleasant Hill Garden Study
Club
For providing planning and consultation services:
David Amme Kathy Kramer Chris Dundon John Meyer
(ff�
d
central Contra
BOARD MEETING
AGENDA
misty misfile
BOARD OFDIRF.CTORS:
JAMES A, NEMDLY
President
DAVID X WILLIAMS
President Pro Tem
PA U1. H. CAUSEY
Board Room MICHAEL R.a&GILL
T.9D J. PILEeKI
Thursday
May 16, 2013 PHONE: (925) 228 -9500
2:00 p.m. FAX: (925) 676 -7211
rvxw centralsan.org
INFORMATION FOR THE PUBLIC
Anyone wishing to address the Board of Directors should complete a speaker's card and submit it to the Secretary of the
District. In addressing the Board, speakers should step to the podium and state their names and address for the record.
The Board President may direct questions to any member of the audience as appropriate at any time during the meeting.
All matters listed under the CONSENT CALENDAR are considered to be routine by the Board of Directors and will be
enacted by one motion. There will be no separate discussion of these items unless requested by a Member .of the Board
of Directors or the public prior to the time the Board votes on the motion to adopt.
ADDRESSING THE BOARD ON AN ITEM ON THE AGENDA.
Persons wishing to speak on PUBLIC HEARINGS and OTHER MATTERS listed on the agenda will be
heard when the President calls for comments from the audience, except on public hearing items previously
heard and closed to public comment. The President may specify the number of minutes each person will be
permitted to speak based on the number of persons wishing to speak and the time available. After the public
has commented, the item is closed to further public comment and brought to the 'Board for discussion and
action. There is no further comment permitted from the audience unless invited by the Board.
ADDRESSING THE BOARD ON AN ITEM NOT ON THE AGENDA
In accordance with state law, the Board is prohibited from discussing items not calendared on the agenda. You
may address the Board on any items not listed on the agenda, and which are within their jurisdiction, under
PUBLIC COMMENTS. Matters brought up which are not on the agenda may be referred to staff for action or
calendared on a future agenda.
AGENDA REPORTS
Supporting materials on agenda items.are available for public review at the Reception Desk, 4849 Imhoff Place,
Martinez. Not every agenda item is accompanied by written supporting material. Reports and information
relating to agenda items distributed within 72 hours of the meeting to a majority of the Board are also available
for public inspection at the Reception Desk. During the meeting, information and supporting materials are
available in the Board Room.
AMERICANS WITH DISABILITIES ACT
In accordance with the Americans with Disabilities Act and state law, it is the policy of the Central Contra
Costa Sanitary District to offer its public meetings in a manner that is readily accessible to everyone, including
those with disabilities. If you are disabled and require special accommodations to participate, please contact the
Secretary of the District at least 48 hours in advance of the meeting at (925) 229 -7303.
May 16, 2013 Board Agenda
Page 2
1. ROLL CALL
a. Pledge of Allegiance to the Flag.
b. Introductions.
Douglas Little, Shift Supervisor in the Plant Operations'Division
James Ramirez, Vehicle and Equipment Mechanic in the Collection System
Operations Division
Staff Recommendation: Welcome new employees. President Nejedly
will present the District pins.
2. PUBLIC COMMENTS
3. AWARDS AND COMMENDATIONS
a. Presentation to the District of Pipe Users Group (PUG) Appreciation Plaque
by Roberts McMullin, Vice - Chairman of the Northern California PUG, and
Jimmy Dang, Secretary of the Northern California PUG. (5 minute staff
presentation.)
Staff Recommendation: Present award to President Nejedly.
b. Presentation by the District of wastewater and water agencies "Excellence in
Water Research" awards to two student winners of the Contra Costa County
Science and Engineering Fair held in March. (10 minute staff presentation.)
Staff Recommendation: Following a brief overview of the projects,
President Nejedly will present the awards.
C. Recognize 2012 Safety Suggestion of the Year Award recipient
Mike Klubben, Construction Equipment Operator in the Collection System
Operations Division, for his suggestion to develop a highly effective notched
device for turning sanitary sewer rod through manholes. (5 minute staff
presentation.)
Staff Recommendation: Following the report, President Nejedly will
present the award.
May 16, 2013 Board Agenda
Page 3
4. CONSENT CALENDAR
Staff Recommendation (Motion Required): Adopt the Consent Calendar as
recommended.
a. Approve minutes of Board meetings held on the following dates:
1) April 18, 2013 (Special meeting); and
2) April 18, 2013 (Regular meeting).
b. Approve expenditures dated May 16, 2013. Reviewed by Budget and
Finance Committee.
c. Set June 20, 2013 at 2:00 p.m. as the date and time for a public hearing to
onsider adopting the draft Fiscal Year 2013 -14 Capital Improvement Budget
IB) and approving the 2013 Ten -Year Capital Improvement Plan (CIP).
d. et June 20, 2013 at 2:00 p.m. as the date and time for a public hearing to
consider:
1) Adopting the following budgets for Fiscal Year 2013 -14:
• Operations and Maintenance Budget
• Debt Service Fund Budget, and
• Self- Insurance Fund Budget; and
2) Establishing Sewer Service Charge rates for Fiscal -Years 2013 -14 and
2014 -15.
e. Adopt Resolution 2013 -010 approving a real property agreement with John
Stephens Downs and Stephanie Marlin Downs, owners of the property
located at 110 Lombardy Lane in Ornda (APN 266- 082 -006), regarding
installation of a private storm drain on the property within a District easement;
and authorize staff to record the agreement with the Contra Costa County
Recorder.
f. Adopt Resolution 2013 -011 accepting a grant of easement from Laura Undlin,
property owner at 40 Barbara Road in Orinda (APN 273- 063 -029) (Job 2645
— Parcel 6); and authorizing staff to record documents with the Contra Costa
County Recorder.
5. CALL FOR REQUESTS TO CONSIDER ITEMS OUT OF ORDER
May 16, 2013 Board Agenda
Page 4
6. BIDS AND AWARDS
a. Approve the following actions in connection with Primary Treatment
Renovations, District Project 7285:
(No presentation is planned; staff will be available to answer questions.)
1) Award a construction contract in the amount of $10,277,000 to W. M.
Lyles Company, the lowest responsive and responsible bidder for the
Primary Treatment Renovations, District Project 7285; find that the
project is exempt from California Environmental Quality Act (CEQA);
and authorize the General Manager to execute the contract documents
subject to submittal requirements.
2) Authorize the General Manager to execute an amendment in the
amount of $338,000 to an existing professional services agreement
with HDR Engineering, Inc., for construction support, increasing the
cost ceiling to $1,165,768; and
3) Authorize the General Manager to execute an inspection services
agreement with Complete Project Solutions, Inc. in an amount not to
exceed $346,000 to supplement District staff inspections.
Staff Recommendation (Motion Required): Find that the project is
exempt from CEQA; award a construction contract to W. M. Lyles
Company; authorize the General Manager to execute the contract
documents subject to submittal requirements; and authorize the
General Manager to execute agreements as outlined above.
7. REPORTS
a. General Manager
1) Update on the Seismic Improvements for Headquarters Office Building
(HOB), District Project 8226. (5 minute staff presentation.)
Staff Recommendation: Receive the update.
2) Announcements
Staff Recommendation: Receive the announcements.
b. Counsel for the District
C. Secretary of the District
1) Postponement of May 21, 2013 Board Priorities Workshop.
May 16, 2013 Board Agenda
Page 5
d. Board Members
1) Board Member reports on future meetings or conferences for which
they will receive the stipend or for which the District will pay their
expenses; recent meetings for which they received the stipend; and
meetings or conferences for which the District paid their expenses.
Member Pilecki
Member Causey
• May 2, 2013 — Contra Costa County Mayors Conference hosted by
the City of Orinda featuring Contra Costa Times columnist Dan
Borenstein speaking on pension reform in California (expenses).
Member McGill
• May 6, 2013 — Enterprise Committee meeting — Member McGill
(stipend) and President Nejedly (stipend).
• May 8, 2013 — The Industrial Association of Contra Costa County
(IACCC) May Forum featuring a presentation Earl L. Hagstrom
including an overview of the technical, environmental, economic,
and legislative issues associated with Hydraulic Fracturing
(expenses).
• May 14, 2013 — Budget and Finance Committee. meeting — Member
McGill (stipend) and President Nejedly (stipend).
Member Williams
May 7, 2013 — Human Resources Committee meeting Member
Williams (stipend) and Member Pilecki (stipend).
President Nejedly
Staff Recommendation: Receive the reports.
2) Announcements
Staff Recommendation: Receive the announcements.
May 16, 2013 Board Agenda
Page 6
8. BUDGET AND FINANCE
a. Receive the Fiscal Year 2013 -14 Operations and Maintenance Budget, and
the Fiscal Year 2013 -14 Debt Service Fund Budget. Reviewed by Budget
and Finance Committee. (5 minute staff presentation.)
Staff Recommendation: Receive the Fiscal Year 2013 -14 Operations and
Maintenance Budget and the Fiscal Year 2013 -14 Debt Service Fund
Budget. Provide staff with comments leading to the approval and
adoption of the Budgets at the June 20, 2013 Board Meeting.
9. EMERGENCY SITUATIONS REQUIRING BOARD ACTION
a. Receive update on emergency declared on May 2, 2013 and, if work has not
been completed, authorize the General Manager under Public Contract Code
22050(b) to continue to direct Case /Cotter, Inc., D. W. Nicholson Corp., and
District forces to perform emergency repairs on the damaged Dissolved Air
Flotation (DAF) tank, District Project 7265, Treatment Plant Equipment
Replacement project. (5 minute staff presentation.)
Staff Recommendation (Motion Required): Receive update on
emergency. If needed, continue authorization for emergency repairs by
4/5 vote of the Board.
10. SUGGESTIONS FOR FUTURE AGENDA ITEMS
11. CLOSED SESSION
a. Conference with labor negotiators pursuant to Government Code
Section 54957.6:
District Negotiators:
• Labor Counsel Daniel Clinton, Esq.
• Provisional General Manager Curt Swanson
• Human Resources Manager Teji O'Malley
• Secretary of the District Elaine Boehme
Employee Organizations:
• Employees' Association, Public Employees Union, Local One
• Management Support/Confidential Group (MS /CG)
• Management Group
12. REPORT OUT OF CLOSED SESSION
13. ADJOURNMENT
May 16, 2013 Board Agenda
Page 7
CENTRAL CONTRA COSTA SANITARY DISTRICT
BOARD CALENDAR
DA TE/TIME
MEETING /A TTENDEES L OCA TION
MAY 20'13
Monday
Special Board Meeting — Closed Session
4080 Mallard Drive, Concord
May 13
(General Manager Interviews)
8:00 a.m. -2:00 p.m.
Board of Directors
Tuesday
Budget and Finance Committee Meeting
1470 Enea Circle, 2nd Floor,
May 14
McGill, Nejedly
Concord
3:00 p.m.
Thursday
Board Meeting
Board Room
May 16
Board of Directors_
2:00 p.m.
Monday
Special Board Meeting — Closed Session
4080 Mallard Drive, Concord
May 20
(General Manager Interviews)
8 :00 a.m. -12:30 p.m.
Board of Directors
Tuesday
Special Board Meeting — Closed Session
4080 Mallard Drive, Concord
May 21
(General Manager Interviews)
8:00 a.m. -2:00 p.m.
Board of Directors
JUNE 2013
Monday
Budget and Finance Committee Meeting
1470 Enea Circle, 2" Floor,
June 3
McGill, Nejedly
Concord
3:00 p.m.
Thursday
Board Meeting
Board Room
June 6
Board of Directors
2:00 p.m.
Monday
Budget and Finance Committee Meeting
1470 Enea Circle, 2 nd Floor,
June 17
McGill, Nejedly
Concord
3:00 p.m.
Thursday
Board Meeting
Board Room
June 20
Board of Directors
2:00 p.m.
JULY 2013
Monday
Budget and Finance Committee Meeting
1470 Enea Circle, 2 nd Floor,
July 8
McGill, Nejedly
Concord
3:00 p.m.
Thursday
Board Meeting
Board Room
July 11
Board of Directors
2:00 p.m.
Monday
California Special Districts Association — Contra
Central Contra-Costa Sanitary District
July 15
Costa Chapter Meeting
Multi Purpose Room
10:00 a.m.
McGill
Monday
Budget and Finance Committee Meeting
1470 Enea Circle, 2 nd Floor,
July 22
McGill, Nejedly
Concord
3 :00 p.m.
Thursday
Board Meeting
Board Room
July 25
Board of Directors
2:00 p.m.
Monday
Budget and Finance Committee Meeting
1470 Enea Circle, 2" d Floor,
July 29
McGill, Nejedly
Concord
3:00 p.m.
Unless otherwise noted, meetings are held at the District Office, 5019 Imhoff Place, Martinez, CA 5190113
Central Contra Costa Sanitary District
BOARD OF DIRECTORS
POSITION PAPER
Board Meeting Date: May 16, 2013
Subject. SET JUNE 20, 2013 AT 2 P.M. AS THE DATE AND TIME FORA PUBLIC
HEARING TO RECEIVE COMMENTS ON THE DRAFT FISCAL YEAR
(FY) 2013 -14 CAPITAL IMPROVEMENT BUDGET AND TEN -YEAR
CAPITAL IMPROVEMENT PLAN
Submitted By. Initiating Dept/Div.:
Earlene Millier, Engineering Assistant III Engineering /Environmental Services
REVIEWED AND RECOMMENDED FOR BOARD ACTION:
T. Brightbill — Senior Engineer b �6
D. Gemmell — Environmental Services Division Manager C. Swanson
A. Antkowiak — Capital Projects Division Manager Provisional General Manager
ISSUE: The District's draft FY 2013 -14 Capital Improvement Budget (CIB) and Ten -
Year Capital Improvement Plan (CIP) has been prepared by staff. A date for a public
hearing to receive comments on the document should be set.
RECOMMENDATION: Set June 20, 2013 at 2 p.m. as the date and time for a public
hearing to receive public comments on the draft CIB /CIP document, which includes the
Equipment Budget and the Information Technology Plan.
FINANCIAL IMPACTS: None related to this action.
ALTERNATIVES /CONSIDERATIONS: The FY 2013 -14 CIB will establish project
priorities and authorize budgets for the Treatment Plant, Collection System, General
Improvements, and Recycled Water Programs. Contained within the General
Improvements Program of the document are the Equipment Budget and the Information
Technology Plan. Detailed information for projects that are anticipated to be active in
FY 2013 -14 is presented in the CIB document. The 2013 Ten -Year CIP contains
planned projects beginning with the FY 2013 -14 CIB and continuing for the following
nine years and will provide the basis for policy decisions concerning the District's
Capital Improvement Program and management of the Sewer Construction Fund.
On April 11, 2013, District staff presented the draft CIB /CIP at a Board workshop. It is
District practice to receive comments in a formal public hearing prior to consideration of
the CIB /CIP, and the included Equipment Budget and Information Technology Plan, for
approval. This public hearing is tentatively scheduled for the Board's regular meeting
on June 20, 2013. A staff presentation will be made at that time.
RECOMMENDED BOARD ACTION: Set June 20, 2013 as the date for a public
hearing to receive public comments on the draft FY 2013 -14 CIB /CIP, which includes
the Equipment Budget and Information Technology Plan.
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Central Contra Costa Sanitary District
.d.
' BOARD OF DIRECTORS
POSITION PAPER
Board Meeting Date: May 16, 2013
Subject: SET PUBLIC HEARING ON JUNE 20, 2013 TO: (1) ADOPT THE FISCAL
YEAR 2013 -14 OPERATIONS AND MAINTENANCE, DEBT SERVICE
FUND, AND SELF - INSURANCE FUND BUDGETS; AND (2) ESTABLISH
SEWER SERVICE CHARGE RATES FOR FY 2013 -14 AND FY 2014 -15
Submitted By. Initiating DeptJDiv.:
Thea Vassallo, CPA, CMA Administrative / Finance & Accounting
Finance Manager
REVIEWED AND RECOMMENDED FOR BOARD ACTION.
I �►
Alm C. Swanson
Counsel for the District Provisional General Manager
ISSUE: A public hearing is being scheduled to receive comment on the amount of
Sewer Service Charges (SSC) to be imposed for Fiscal Year (FY) 2013 -14 and FY
2014 -15, and to receive public comment on the FY 2013 -14 Operations and
Maintenance, Debt Service, and Self- Insurance Fund Budgets.
RECOMMENDATION: Authorize a public notice to set a public hearing on June 20,
2013 to: (1) adopt the FY 2013 -14 Operations and Maintenance, Debt Service, and
Self- Insurance Fund Budgets, and (2) establish the SSC rates to be imposed for FY
2013 -14 and FY 2014 -15.
FINANCIAL IMPACTS: At the June 20, 2013 public hearing, the Board will be asked to
consider a SSC rate increase of up to $34 for FY 2013 -14 and up to $34 for FY 2014-
15. Total additional revenues for FY 2013 -14 would be approximately $5.5 million if the
staff proposed budget rate increase of $34 is implemented.
ALTERNATIVES /CONSIDERATIONS: The Board could choose not to increase the
SSC for FY 2013 -14 and the following year, or an alternative amount other than the
$34.
BACKGROUND: At the Board Financial Planning and Policy Workshop in January,
and subsequent Board Meetings, staff reviewed the financial prudence of imposing a
SSC rate increase of $34 for a total charge of $405 for FY 2013 -14. The increase
mainly covers increases in salaries, retirement expenses including an additional $5.OM
pay down of the unfunded pension liabilities, health insurance premiums, and provides
significant additional revenue to the Capital Budget for repair and rehabilitation of the
sewer system, renovation and upgrade of the treatment plant, and to meet new air and
water quality regulations.
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POSITION PAPER
Board Meeting Date: May 16, 2013
subject: SET PUBLIC HEARING ON JUNE 20, 2013 TO: (1) ADOPT THE FISCAL
YEAR 2013 -14 OPERATIONS AND MAINTENANCE, DEBT SERVICE
FUND, AND SELF - INSURANCE FUND BUDGETS; AND (2) ESTABLISH
SEWER SERVICE CHARGE RATES FOR FY 2013 -14 AND FY 2014 -15
The Operations and Maintenance Budget was distributed at the May 2, 2013 Board
meeting and will be discussed at the May 16, 2013 Board meeting. The SSC increase
of $34 allocates an additional $21 per RUE to Operations and Maintenance expenses
for FY 2013 -14 and the remaining $13 increase to the Capital Improvement Budget.
The Board approved a Proposition 218 Notice amount of up to $34 each for FY 2013-
14 and FY 2014 -15.
A hearing is being set to receive comment on selecting the SSC rate to be imposed for
FY 2013 -14 and FY 2014 -15. The Board will review and consider the District's proposed
budget in the Spring of 2014 to determine whether the Board approved increase for FY
2014 -15 will continue to be necessary. These hearings are typically held during the
Board Meeting at which the Operations and Maintenance Budget is presented for
approval. Adoption of the FY 2013 -14 Operations and Maintenance Budget, Debt
Service Fund Budget, and Self- Insurance Fund Budget is scheduled for the Board
meeting on June 20, 2013.
RECOMMENDED BOARD ACTION: Set June 20, 2013 at 2:00 p.m. as the date and
time for a public hearing to consider: (1) adopting the FY 2013 -14 Operations and
Maintenance Budget, Debt Service Fund Budget, and Self- Insurance Fund Budget, and
(2) establishing the SSC rates to be imposed for FY 2013 -14 and FY 2014 -2015.
A_ ttached Supporting Documents:
1. Notice of Public Hearing
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Central Contra Costa Sanitary District
' BOARD OF DIRECTORS.
POSITION PAPER
Board Meeting Date: February 21, 2013
Subject: AUTHORIZE THE SECRETARY OF THE DISTRICT TO PROVIDE
PUBLIC NOTICE OF PROPOSED SEWER SERVICE CHARGE RATE
INCREASES
Submitted By: Initiating Dept ✓Div.:
Thea Vassallo, CPA, CMA
Finance Manager Administrative / Finance & Accounting
REVIEWED AND RECOMMENDED FOR BOARD ACTION:
M. Scahill, Communication Manager
A. Antkowiak, Capital Projects Division Manager
T. Vassallo, Finance Manager
4�p- A
K. Alm C. Swanson
Counsel for the District Provisional General Manager
ISSUE: To comply with Proposition 218 public notice requirements, the District must
provide 45 days written notice to ratepayers prior to considering a proposed Sewer
Service Charge rate increase at a public hearing.
RECOMMENDATION: Authorize mailing a public notice of proposed Sewer Service
Charge rate increases of up to $34 for Fiscal Year 2013 -2014, for a total of up to $405
per year effective July 1, 2013, and up to an additional $34 for Fiscal Year 2014 -2015,
for a total of up to $439 per year effective July 1, 2014.
FINANCIAL IMPACTS: The total cost of printing and mailing the public notice to District
ratepayers is estimated to be approximately $50,000.
ALTERNATIVES /CONSIDERATIONS: Forego a public notice and do not propose a
Sewer Service Charge increase or notice an amount less than $34 per year.
BACKGROUND: Proposition 218 requires written public notice of Sewer Service
Charge increases, and the scheduled public hearing in addition to a required legal
notice published in the newspapers. Compliance with Proposition 218 requires the
District to provide at least a 45 -day notice to all rate paying property owners for a Sewer
Service Charge rate increase. For.such notice to be given before the proposed June 6,
2013 Public Hearing, mailing preparations must begin by March 22, 2013 or the noticing
will cost an additional $10,000.
As discussed with the Board at the January 24, 2013 Financial Planning and Policy
Workshop, based on the operations, maintenance, capital needs, mandated regulatory
compliance, and prudent reserve levels, a Sewer Service Charge rate increase of up to
$34 for each of the next two years was recommended by staff. The notice must specify
the maximum amount of the increase and includes language indicating an amount of up
to $34 per year for Fiscal Years 2013 -2014 and 2014 -2015.
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POSITION PAPER
Board Meeting Date: February 21, 2013
Subject AUTHORIZE THE SECRETARY OF THE DISTRICT TO PROVIDE
PUBLIC NOTICE OF PROPOSED SEWER SERVICE CHARGE RATE
INCREASES
The $34 increase each year for two years would be used for capital projects, higher
energy costs, regulatory compliance, salary and benefit cost increases, and paydown of
unfunded liabilities. A copy of the proposed public notice is attached for the Board's
consideration.
If the notice is authorized, the Board would consider setting the Sewer Service Charge
rate at the Public Hearing on June 6, 2013.
In order to comply with the Proposition 218 timeline and provide the 45 -day ratepayer
notice, Board comments are requested on the proposed public notice and authorization
is requested for mailing the public notice to residential and nonresidential customers.
RECOMMENDED BOARD ACTION: Authorize the Secretary of the District to mail a
public notice of proposed Sewer Service Charge rate increases of up to $34 for Fiscal
Year 2013 -2014, for a total of up to $405 per year effective July 1, 2013, and up to an
additional $34 for Fiscal Year 2014 -2015, for a total of up to $439 per year effective
July 1, 2015.
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Il Central Contra Costa Sanitary District
NOTICE OF A PUBLIC HEARING /COMPLIANCE WITH PROPOSITION 218
A proposed increase in your Annual Sewer Service Charge will be considered at a Public
Hearing at 2 p.m. on June 6, 2013 at the Central Contra Costa Sanitary District Board Room,
5019 Imhoff Place, Martinez, CA 94553.
Dear Property Owner and /or Customer:
The Central Contra Costa Sanitary District (CCCSD) provides sanitary sewage collection and
treatment, household hazardous waste disposal, and recycled water services in its central Contra
Costa County service area. The District operates within an annual budget of approximately $100
million. CCCSD collects an annual Sewer Service Charge from each property connected to the
sewer system. The current residential rate of $371 per year per single family unit is billed as a line
item labeled "CCCSD SEWER CHG" on your Contra Costa County property tax bill. CCCSD also
receives approximately $73 per residence each year from the County's property tax allocation
which is used for operations, maintenance, and capital improvements.
New State and Federal regulations involving water and air quality, additional testing, and
treatment processes have financially impacted CCCSD and increased Operations and
Maintenance costs. The CCCSD Board must therefore consider an increase in the annual Sewer
Service Charge of up to $34 (9 cents per day) for Fiscal Year (FY) 2013 -2014 for a total of up to
$405 per year effective July 1, 2013, and up to an additional $34 increase for FY 2014 -2015,
effective July 1, 2014, for a total of up to $439 per year.
FOR RESIDENTIAL CUSTOMERS, whether a single - family home, mobile home, townhouse,
condominium, apartment, or other multi - family home, this would mean an increase in the Sewer
Service Charge of up to 9.2% in the first year and up to 8.4% in the second year.
FOR NONRESIDENTIAL CUSTOMERS, the service charge rates are calculated for each
customer group based on the cost to provide service, considering both the quantity of sewage
discharged and other sewage characteristics affecting the cost for treatment. The service charge
increases being considered for this category are shown on the reverse side of this notice.
The District operates under a 10 -Year Business Plan (Plan), developed by staff and updated
annually. The Plan documents CCCSD operations, maintenance, facility needs, their associated
costs, and the needed revenue for the District to meet its regulatory requirements and fiscal
responsibilities. A failure to meet the regulatory requirements could impact CCCSD's mission to
protect public health and the environment and result in fines imposed by state and federal
regulators that could run into the millions of dollars. In the next decade, the District faces
expenditures of approximately $422 million in Capital Projects for rehabilitation and replacement
of CCCSD's 1,500 -mile sewer system, mandatory upgrades to the treatment plant, general
improvements to buildings and vehicles, and continuation of the recycled water program. The
remaining operations and maintenance expenditures include normal costs and reductions in the
unfunded liability of retirement and healthcare costs. Based on the results of the Plan, the
proposed increases would allow CCCSD to meet its current regulatory and financial requirements.
NOTICE IS HEREBY GIVEN that the Board of Directors of the Central Contra Costa Sanitary
District will hold a PUBLIC HEARING on this matter in the CCCSD Board Room, 5019 Imhoff
Place, Martinez, California, on Thursday, June 6, 2013 at 2:00 p.m., at which time and place
interested persons may appear and be heard. Only written and signed protests of property owners
or customers that include the writer's address are to be counted to determine whether a majority
protest to the proposed rate increases exists. Property owners or tenants can mail their protests to
the Secretary of the District at 5019 Imhoff Place, Martinez, CA 94553; hand - deliver them to the
Reception Desk at 4849 Imhoff Place; fax them to (925) 676 -7211; or e-mail a written, signed
protest in PDF format to eboehme @centralsan.org. Protests must be received before the Public
Hearing ends. A copy of the CCCSD Board Policy on filing a protest can be found on the CCCSD
website at www.centralsan.org.
Questions about the proposed Sewer Service Charges can be directed to CCCSD's Information
Line by calling (925) 335 -7702 or by e- mailing rates@ centralsan.org.
Notice mailed by April 22, 2013
CURRENT & PROPOSED SEWER SERVICE CHARGE RATES FOR NONRESIDENTIAL CUSTOMERS
USER GROUP
CURRENT RATE
MAXIMUM
PROPOSED
RATE.
EFFECTIVE
JULY 1, 2013
MAXIMUM
PROPOSED
RATE
EFFECTIVE
JULY 1, 2014
Commercial and Other
Non - Industrial Customers
(per Hundred Cubic Feet (HCF))
Bakeries
$9.48
$10.35
$11.22
Supermarkets with garbage disposals
$7.16
$7.82
$8.47
Mortuaries
$6.75
$7.37
$7.99
Restaurants
$7.03
$7.67
$8.32
Others
$3.44
$3.76
$4.07
Minimum Annual Charge
$385.00
$420.00
$456.00
Industrial Customers
Flow (per HCF)
$1.42
$1.55
$1.68
Biochemical Oxygen Demand (per thousand pounds)
$789.00
$861.00
$934.00
Suspended Solids (per thousand pounds)
$564.00
$616.00
$667.00
Demand (per HCF in peak month)
$170.08
$185.67
$201.25
Minimum Annual Charge
$385.00
$420.00
$456.00
Determined
Determined
Determined
Special Discharge Permits and Contracts
individually
individually
individually
Notes:
A nonresidential customer's annual sewer service charge is determined by multiplying the appropriate user group
rate times the annual wastewater discharge volume measured in HCF (Hundred Cubic Feet), usually estimated
from the property's water use. For example, a bakery discharging 250 HCF per year would pay an annual sewer
service charge at the July 1, 2013 proposed rate calculated as follows:
($10.35 per HCF) x (250 HCF per year) = $2,587.50
Alternatively, for 2013 -14 you can estimate your annual sewer service charge by multiplying the amount listed
beside "CCCSD SEWER CHG" on your 2012 -13 property tax bill by 1.09. If you are billed directly, multiply the
amount on the 2010 -11 invoice by 1.09. For a 2012 -13 estimate, multiply by 1.18.
If you have questions regarding the Sewer Service Charge program, or would like us to calculate a property -
specific estimate of the sewer service charge for 2013 -2014 and 2014 -2015, please send an e-mail request
including your name, Assessor's Parcel Number, address and phone number to ratesOcentralsan.org, or call the
District's Environmental Services Division at (925) 335 -7739. Additional information is available on the District's
website: www.centralsan.org.
NOTICE OF PUBLIC HEARING ON
THE DRAFT FISCAL YEAR 2013 -14 CAPITAL IMPROVEMENT BUDGET
AND 2013 TEN -YEAR CAPITAL IMPROVEMENT PLAN AND
BOARD ACTION TO INCLUDE THE DRAFT CIB
IN THE 2013 -14 DISTRICT BUDGET
NOTICE IS HEREBY GIVEN THAT:
The Board of Directors of the Central Contra Costa Sanitary District at its regular
meeting at 2 p.m. on Thursday, June 20, 2013, at the Meeting Room of the
District Office, 5019 Imhoff Place, Martinez, California, will hold a public hearing
on the draft Fiscal Year 2013 -14 Capital Improvement Budget and 2013 Ten -
Year Capital Improvement Plan. The Board will then consider approving the draft
CIB for inclusion in the 2013 -14 District Budget.
The draft 2013 Capital Improvement Plan forecasts expenditures of $365 million
(2013 dollars) over the next ten years. Adoption of the draft Capital Improvement
Budget would authorize $29.6 million for planning, design, and construction of
projects listed in the budget document that are active in the 2013 -14 fiscal year.
The draft document is on file with the Secretary of the District and is available for
public inspection at the District Office, 4849 Imhoff Place, Martinez, California.
/s/ Elaine R. Boehme
Elaine R. Boehme
Secretary of the District
Central Contra Costa Sanitary District
Contra Costa County, California
PUBLISH: June 10, 2013
NOTICE OF PUBLIC HEARING ON
THE FISCAL YEAR 2013 -14 OPERATIONS AND MAINTENANCE BUDGET, DEBT
SERVICE FUND BUDGET, AND THE SELF - INSURANCE FUND BUDGET AND TO
CONSIDER CHANGES TO SEWER SERVICE CHARGE RATES
NOTICE IS HEREBY GIVEN THAT:
The Board of Directors of the Central Contra Costa Sanitary District (District) at its regular
meeting at 2 p.m. on June 20, 2013, in the Meeting Room of the District Office, 5019
Imhoff Place, Martinez, California, will hold a public hearing to consider the following
matters:
1. Adopting the Fiscal Year 2013 -14 Operations and Maintenance Budget, Debt
Service Fund Budget, and Self- Insurance Fund Budget; and
2. Establishing a proposed Sewer Service Charge increase of up to $34 for Fiscal
Year 2013 -14 for a total charge of up to $405 and up to an additional $34 for Fiscal
Year 2014 -15 for a total charge of up to $439.
/s/ Elaine R. Boehme
Elaine R. Boehme, CMC
Secretary of the District
Central Contra Costa Sanitary District
Contra Costa County, California
Dates of Publication: June 6 and June 13, 2013
NOTICE OF PUBLIC HEARING ON
THE FISCAL YEAR 2013 -14 OPERATIONS AND MAINTENANCE BUDGET, DEBT
SERVICE FUND BUDGET, AND THE SELF - INSURANCE FUND BUDGET AND TO
CONSIDER CHANGES TO SEWER SERVICE CHARGE RATES
NOTICE IS HEREBY GIVEN THAT:
The Board of Directors of the Central Contra Costa Sanitary District (District) at its regular
meeting at 2 p.m. on June 20, 2013, in the Meeting Room of the District Office, 5019
Imhoff Place, Martinez, California, will hold a public hearing to consider the following
matters:
Adopting the Fiscal Year 2013 -14 Operations and Maintenance Budget, Debt
Service Fund Budget, and Self- Insurance Fund Budget; and
2. Establishing a proposed Sewer Service Charge increase of up to $34 for Fiscal
Year 2013 -14 for a total charge of up to $405 and up to an additional $34 for Fiscal
Year 2014 -15 for a total charge of up to $439.
/s/ Elaine R. Boehme
Elaine R. Boehme, CMC
Secretary of the District
Central Contra Costa Sanitary District
Contra Costa County, California
Dates of Publication: June 6 and June 13, 2013