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HomeMy WebLinkAbout04.c. Receive August 2013 Financial Statements and Investment ReportsVie. CENTRAL CONTRA COSTA SANITARY DISTRICT September 17, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KINGV61 SUBJECT: O & M Expense`` Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 12,116,201 11,436,898 679,303 Expenses lower due to vacant positions and associated benefit savings from those positions. Repairs & Maintenance 627,338 389,181 238,157 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Outside Services 457,236 259,568 197,668 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Materials & Supplies 335,616 206,419 129,197 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Other Expenses 291,962 159,778 132,184 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. U CENTRAL CONTRA COSTA SANITARY DISTRICT September 17, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2013: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 798,332 1,062,751 264,419 O Mt Diablo - Merrill Gardens retirement community. FINANCIAL STATEMENT SUMMARY August, 2013 O & M Revenue Aug -13 Actual Budget Variance O & M Expenses 5,157 . 5,530 373 6.7% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 416 269 147 54.6% YEAR -TO -DATE Actual Budaet Variance 13,693 • 15,302 1,609 10.5% Variance 679 0 51 92 238 ' 30 58 198 129 132 1,607 Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 1,607 Sewer Construction YEAR -TO -DATE Revenue 1,220 Expense 3,268 Over /Under TEMPORARY INVESTMENTS: Held in District LAW Account; LAW yield as of August, 2013 was 0.271%. 3 PREPARED 9/10/13, 14:05:02 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ -------------------- -- ---- - --- CURRENT ASSETS CASH 17,262,248.91 685,859.12 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 160,633.40 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 764.25 ACCOUNTS RECEIVABLE -COBRA 1,193.00 A /R -SSC DIRECT BILL 1,102.82 COMPUTER PURCHASE PROGRAM 12,924.42 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 95,784.07 PREPAID EXPENSES 877,015.87 PREPAID RETIREMENT 15,929,848.19 SUPPLIES & MATERIAL INV 1,948,021.23 DUE FROM S/C 51,311,494.13 DUE FROM S/I 159,342.36 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT LAND 17,262,248.91 INTANGIBLE ASSETS 4,596,467.00 ACCUM DEPR - INTANGIBLE 135,315.72 - BUILDINGS 36,120,719.95 ACC DEPR- BUILDINGS 8,059,167.55 - TREATMENT PLANT 299,830,466.06 ACC DEPR- TREATMENT PLANT 180,670,823.91 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 24,342,929.15 - SEWAGE COLLECTION FACIL 311,633,989.21 OUTFALL SEWERS 11,338,934.72 FURNITURE & EQUIPMENT 15,651,212.16 ACC DEPR -FURN & EQUIP 11,B51,588.19- VEHICLES 6,558,064.91 ACC DEPR- VEHICLES 4,100,982.35 - RECY WATER INFRASTRUCTURE 13,515,026.00 ACCUM DEPRC -RECY WATER 5,898,342.72 - ACC DEPR- SEWAGE COL SYS 53,103,663.00 - ACC DEPR - OUTFALL 3,012,480.78 - CONTRIBUTED SEWER LINES 150,834,929.81 ACC DEPR - CONTRIB ASSETS 51,127,280.04 - CONSTRUCTION IN PROGRESS 24,533,253.67 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 20,045,874.03- 71,289,524.81 603,985,468.92 -------- - - - - -- 675,274,993.73 -------- - - - - -- -------------- 0 PREPARED 9/10/13, 14:05:02 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE --------------------------------------------------------------------------------------------------------- ----------- ---------- - - - - -- DUE TO S/I 600,000.00 - DUE TO DEBT FUND 54,178,471.37 - ACCOUNTS PAYABLE 94,747.37 - SALES TAX PAYABLE 7,806.62 - ACCRUED WAGES. PAYABLE 878,023.83 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 HARTFORD .00 NATIONAL DEFERRED .00 ICMA .00 RETIREMENT CONTRIB W/H 1,399,767.10 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 9,664.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,552.53 - HEALTH NET 840.19 - OCCUPATIONAL HEALTH .00 DISABILITY INS 2.92 - LIFE INS 49.30 - DELTA DENTAL 105.72 - POST EMP. BENEFIT -OPEB 1,359,362.23 - CAFETERIA PLAN PAYABLE 86,824.33 - PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE 525,559.07 ACCRUED COMPENSATED ABS. 3,833,244.68 - REFUNDABLE DEPOSITS 81,479.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 158,824.62- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE S FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 151,125,548.81 - 93,824,554.51- 75,301,279.00- 273,399,534.67- 12,588,710.28- 13,693,419.38 416,165.79- 82,312,620.05- 592,962,373.68- 675,274,993.73 - -------------- -------------- 0 PREPARED 9/09/13, 11:14:06 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 17e OF YEAR LAPSED ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- YEAR-TO-DATE -------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE x ESTIMATE °s 2200 SEWER SVC CHARGE - COUNTER 8,258 13,616 5,358 64.9 16,516 53,508 36,992 224.0 99,100 54.0 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 0 0 .0 58,580,200 .0 2400 SEWER SVC CHRG- DIRECT 0 2,011 2,011 .0 0 2,288 2,288 .0 874,400 .3 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 0 1,833 100.0- 3,666- 0 3,666 100.0- 22,000- .0 SEWER SERVICE CHARGES 6,425 15,627 9,202 143.2 12,850 55,796 42,946 334.2 59,531,700 .1 2600 SERVICE CHARGES- CONCORD 0 0 0 .0 0 0 0 .0 12,800,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 12,800,000 .0 1000 PERMIT /APPLICATION FEES 19,166 29,639 10,473 54.6 38,332 67,735 29,403 76.7 230,000 29.5 1700 SEPTIC TANK DUMPING 5,416 5,942 526 9.7 10,832 13,288 2,456 22.7 65,000 20.4 1900 OVERTIME INSPECTION 750 1,124 374 49.9 1,500 1,526 26 1.7 9,000 17.0 2000 SIDE SEWER INSPECTION 40,750 59,811 19,061 46.8 81,500 125,706 44,206 54.2 489,000 25.7 2700 SALES 166 125 41- 2.4.7- 332 125 207- 62.3- 2,000 6.3 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 4,000 0 4,000- 100.0- 145,000 .0 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 0 0 0 .0 95,000 .0 3200 NEW INDUSTRY PERMIT FEES 833 0 833 - 100.0- 1,666 2,190 524 31.5 10,000 21.9 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 24,000 .0 3500 LEASE RENTAL INCOME 43,941 26,316 17,625- 40.1- 87,882 92,107 4,225 4.8 527,300 17.5 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 20,000 23,624 3,624 18.1 20,000 23,624 3,624 18.1 102,000 23.2 4300 ANNEXATION CHARGES 2,000 3,206 1,206 60.3 4,000 6,802 2,802 70.1 24,000 28.3 4500 INTEREST INCOME 0 3 3 .0 0 3 3 .0 119,000 .0 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 0 0 0 .0 0 0 0 .0 230,000 .0 5600 HOUSE HAZARD WASTE REIMB 3,000 3,185 185 6.2 6,000 12,022 6,022 100.4 745,000 1.6 6000 MISCELLANEOUS INCOME 0 4,641 4,641 .0 0 13,790 13,790 .0 0 .0 6300 PARTNERING 0 0 0 _0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 332 1,452 1,120 337.3 2,000 72.6 OTHER REVENUES 138,188 157,616 19,428 14.1 256,376 360,370 103,994 40.6 2,820,300 12.8 FUND TOTALS 144,613 173,243 28,630 19.8 269,226 416,166 146,940 54.6 75,152,000 .6 PREPARED 9/10/13, 14:03:43 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - -- -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 128,148 53,262 29.4 362,820 253,460 109,360 30.1 2,176,963 11.6 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,885,129 78,008 4.0 3,926,274 3,776,620 149,654 3.8 23,557,800 16.0 0103 SALARIES & WAGES -COMP ABS 25,000 14,435 10,565 42.3 50,000 27,116 22,884 45.8 300,000 9.0 0105 OVERTIME 80,781 54,573 26,208 32.4 161,562 119,998 41,564 25.7 969,535 12.4 0106 STANDBY PAID 18,975 16,986 1,989 10.5 37,950 34,221 3,729 9.8 227,723 15.0 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 84,994- 0 84,994 -100.0 510,000- .0 SALARIES & WAGES 2,226,806 2,099,271 127,535 5.7 4,453,612 4,211,415 242,197 5.4 26,722,021 15.8 0201 WORKERS' COMPENSATION INS 48,772 31,790 16,982 34.8 97,544 63,928 33,616 34.5 585,515 10.9 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 30,827 29,165 1,662 5.4 61,654 58,542 3,112 5.0 370,161 15.8 0204 MEDICAL & HEALTH INSUR 811,242 736,486 74,756 9.2 1,622,484 1,481,242 141,242 8.7 9,735,139 15.2 0205 RETIREMENT CONTRIBUTION 1,199,230 1,186,147 13,083 1.1 2,919,263 2,374,625 544,638 18.7 20,640,634 11.5 0206 DEFERRED COMP. CONTRIB 130,345 125,618 4,727 3.6 260,690 251,485 9,205 3.5 1,564,386 16.1 0207 DENTAL INSURANCE 76,050 73,442 2,608 3.4 152,100 147,597 4,503 3.0 912,856 16.2 0208 LONG -TERM DISABILITY INS 6,162 5,731 431 7.0 12,324 11,499 -825 6.7 74,135 15.5 0209 LIFE INSURANCE 14,327 13,193 1,134 7.9 28,654 26,475 2,179 7.6 172,158 15.4 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 189,162- 0 189,162 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 2,222,374 2,201,572 20,802 .9 8,349,951 7,799,793 550,158 6.6 36,694,384 � 21.3/ J �/ 0250 CAPITALIZED ADM OVERHEAD 343,681- 295,476- 48,205- 14.0 687,362- 574,310- 113,052- 16.4 4,124,238- 13.9 CAPITALIZED ADM OVERHEAD 343,681- 295,476- 48,205- 14.0 687,362- 574,310- 113,052- 16.4 4,124,238- 13.9 TOTAL LABOR CHARGES 4,105,499 4,005,367 100,132 2.4 12,116,201 11,436,898 679,303 5.6 59,292,167 19.3 0301 DIRECTOR MEETING FEES 4,933 4,787 146 3.0 9,866 8,434 1,432 14.5 59,200 14.2 0302 BOARD TRAINING AND CONF 5,333 4,531 802 15.0 10,666 4,681 5,985 56.1 64,000 7.3 0303 BOARD HEALTH BENEFITS 2,703 5,535 2,832- 104.8- 5,406 11,053 5,647- 104.5- 32,437 34.1 DIRECTOR FEES & EXPENSES 12,969 14,853 1,884- 14.5- 25,938 24,168 1,770 6.8 155,637 15.5 0402 LIME 25,000 32,061 7,061- 28.2- 50,000 38,092 11,908 23.8 300,000 12.7 0403 POLYMER 37,500 52,173 14,673- 39.1- 44,000 52,173 8,173- 18.6- 450,000 11.6 0404 BOILER CHEMICALS 6,000 0 6,000 100.0 12,000 0 12,000 100.0 72,000 .0 0406 OTHER CHEMICALS 45,000 43,382 1,618 3.6 90,000 65,714 24,286 27.0 540,000 12.2 0407 HYPOCHLORITE 16,583 15,683 900 5.4 33,166 22,368 10,798 32.6 199,000 11.2 CHEMICALS 130,083 143,299 13,216- 10.2- 229,166 178,347 50,819 22.2 1,561,000 11.4 0501 ELECTRICAL 82,931 110,893 27,962- 33.7- 127,729 110,775 16,954 13.3 995,200 11.1 0502 NATURAL GAS 184,707 185,313 606- .3- 197,331 192,174 5,157 2.6 2,216,500 8.7 0503 LAND -FILL GAS 39,416 1,000- 40,416 102.5 39,416 1,000- 40,416 102.5 473,000 .2- 0504 WATER 8,519 14,238 5,719- 67.1- 17,038 14,887 2,151 12.6 102,250 14.6 0505 TELEPHONE 27,558 16,854 10,704 38.8 55,116 28,078 27,038 49.1 330,700 8.5 UTILITIES 343,131 326,298 16,833 4.9 436,630 344,914 91,716 21.0 4,117,650 8.4 PREPARED 9/10/13, 14:03:43 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 2,873 4,718 62.2 15,182 10,042 5,140 33.9 91,100 11.0 0602 VEHIC /EQUIP REPAIR MAINT 9,166 9,343 177- 1.9- 18,332 11,821 6,511 35.5 110,000 10.7 0603 GENERAL REPAIRS & MAINT 80,161 144,148 63,987- 79.8- 160,322 165,910 5,588- 3.5- 962,000 17.2 0604 OUTSIDE REPAIRS & MAINT 170,547 76,131 94,416 55.4 341,054 100,175 240,879 70.6 2,046,701 4.9 0605 COMPUTER REPAIRS & MAINT 46,224 6,496 39,728 85.9 92,448 95,599 3,151- 3.4- 555,726 17.2 0606 REAL PROPERTY REPAIRS 0 5,008 5,008- .0 0 5,634 5,634- .0 0 .0 REPAIRS & MAINTENANCE 313,689 243,999 69,690 22.2 627,338 389,181 238,157 38.0 3,765,527 10.3 0701 ASH REMOVAL 12,666 12,586 80 .6 25,332 22,992 2,340 9.2 152,000 15.1 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 4,166 0 4,166 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 3,644 3,856 51.4 15,000 3,644 11,356 75.7 90,000 4.0 0704 JANITORIAL & REFUSE REMOV 24,147 24,110 37 .2 48,294 44,203 4,091 8.5 289,800 15.3 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 5,000 0 5,000 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 11,140 2,547 8,593 77.1 12,280 9,600 2,680 21.8 513,700 1.9 HAULING & DISPOSAL 60,036 42,887 17,149 28.6 110,072 80,439 29,633 26.9 1,100,500 7.3 0801 PROFESSIONAL SERVICES 10,520 13,973 3,453- 32.8- 21,040 14,437 6,603 31.4 126,250 11.4 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 13,332 0 13,332 100.0 80,000 .0 0803 LEGAL SERVICES -STAFF 22,586 728- 23,314 103.2 37,706 728- 38,434 101.9 271,100 .3- PROFESSIONAL & LEGAL SERV 39,772 13,245 26,527 66.7 72,078 13,709 58,369 81.0 477,350 2.99 0901 OUTSIDE SAFETY SERVICES 6,748 4,500 2,248 33.3 13,496 10,879 2,617 19.4 89,200 12.2 0902 TECHNICAL SERVICES 189,281 77,348 111,933 59.1 368,562 196,247 172,315 46.8 2,271,520 8.6 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 2,916 2,030 886 30.4 53,332 46,865 6,467 12.1 309,500 15.1 0905 REPROGRAPHIC SERVICES 1,090 0 1,090 100.0 2,180 0 2,180 100.0 13,101 .0 0906 RECRUITMENT 9,833 1,285 8,548 86.9 19,666 5,577 14,089 71.6 118,000 4.7 OUTSIDE SERVICES 209,868 85,163 124,705 59.4 457,236 259,568 197,668 43.2 2,801,621 9.3 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,766 9,509 8,257 46.5 35,532 18,951 16,581 46.7 213,260 8.9 1102 GASOLINE, OIL & FUEL 22,666 12,440 10,226 45.1 45,332 30,025 15,307 33.8 272,000 11.0 1103 OPERATING SUPPLIES 99,187 131,028 31,841- 32.1- 198,374 134,876 63,498 32.0 1,190,410 11.3 1104 OPERATING FUEL 4,000 0 4,000 100.0 8,000 0 8,000 100.0 48,000 .0 1105 LABORATORY SUPPLIES 12,891 19,735 6,844- 53.1- 25,782 24,069 1,713 6.6 154,700 15.6 1106 SAFETY SUPPLIES 11,515 9,038 2,477 21.5 22,596 9,489 13,107 58.0 138,345 6.9 1108 INVENTORY OVER /SHORT 0 10,991- 10,991 .0 0 10,991- 10,991 .0 0 .0 MATERIALS & SUPPLIES 168,025 170,759 2,734- 1.6- 335,616 206,419 129,197 38.5 2,016,715 10.2 1201 RENTS & LEASES 16,224 19,536 3,312- 20.4- 32,448 32,902 454- 1.4- 195,801 16.8 1202 PUBLIC AGENCY FEES 29,451 3,357 26,094 88.6 58,902 3,357 55,545 94.3 493,844 .7 1203 PUBLIC INFORMATION 23,790 57,380 33,590- 141.2- 47,580 58,880 11,300- 23.7- 285,500 20.6 1204 TUITION REIMBURSEMENT 3,127 0 3,127 100.0 6,254 0 6,254 100.0 53,550 .0 PREPARED 9/10/13, 14:03:43 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ --- ---- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1205 TECH TRAIN, CONF & MEETS 32,280 22,991 9,289 28.8 64,560 29,545 35,015 54.2 393,570 7.5 1206 CERTIFICATION & LICENSES 1,614 1,547 67 4.2 3,228 1,842 1,386 42.9 19,397 9.5 1207 CLAIMS 41 0 41 100.0 82 0 82 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,755 530 2,225 80.8 5,510 717 4,793 87.0 34,688 2.1 1209 MILEAGE REIMBURSEMENTS 784 959 175- 22.3- 1,568 1,077 491 31.3 9,490 11.3 1210 PUBLIC NOTICES 486 0 486 100.0 972 0 972 100.0 5,850 .0 1211 OUTSIDE ORGANIZATION FEES 25,055 0 25,055 100.0 50,110 10,653 39,457 78.7 314,040 3.4 1212 EMPLOYEE MEMBERSHIPS 4,024 3,018 1,006 25.0 7,048 3,438 3,610 51.2 39,224 8.8 1213 MISCELLANEOUS 3,434 673 2,761 80.4 6,868 16,496 9,628- 140.2- 41,330 39.9 1216 PROFESSIONAL EXP REIMB 3,416 871 2,545 74.5 6,832 871 5,961 87.3 50,000 1.7 OTHER EXPENSES 146,481 110,862 35,619 24.3 291,962 159,778 132,184 45.3 1,936,785 8.2 NET EXPENSES 5,529,553 5,156,732 372,821 6.7 15,302,237 13,693,421 1,608,816 10.5 77,824,952 17.6 TOTAL EXPENSE 5,529,553 5,156,732 372,821 6.7 15,302,237 13,693,421 1,608,816 10.5 77,824,952 17.6 0 PREPARED 9/10/13, 14:03:40 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 416,794 359,775 57,019 13.7 833,588 712,468 121,120 14.5 5,001,596 14.2 EMPLOYEE BENEFITS 697,906 645,848 52,058 7.5 4,876,471 4,681,639 194,832 4.0 13,304,847 35.2 CAPITALIZED ADM OVERHEAD 4,806- 1,855- 2,951- 61.4 9,612- 3,928- 5,684- 59.1 57,679- 6.8 DIRECTOR FEES & EXPENSES 12,969 14,853 1,884- 14.5- 25,938 24,168 1,770 6.8 155,637 15.5 UTILITIES 10,008 3,134 6,874 68.7 20,016 10,979 9,037 45.1 120,100 9.1 REPAIRS & MAINTENANCE 44,556 3,313 41,243 92.6 89,072 91,928 2,856- 3.2- 534,715 17.2 PROFESSIONAL & LEGAL SERV 28,601 13,830 14,771 51.6 56,402 14,294 42,108 74.7 343,250 4.2 OUTSIDE SERVICES 91,030 73,676 17,354 19.1 229,560 201,666 27,894 12.2 1,265,700 15.9 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 18,943 2,189- 21,132 111.6 37,803 799 37,004 97.9 227,385 .4 OTHER EXPENSES 45,338 61,353 16,015- 35.3- 89,576 83,296 6,280 7.0 552,495 15.1 ADMINISTRATION 1,361,339 1,171,738 189,601 13.9 6,848,814 6,417,309 431,505 6.3 22,048,046 29.1 SALARIES & WAGES 500,742 480,714 20,028 4.0 1,001,484 969,694 31,790 3.2 6,008,963 16.1 EMPLOYEE BENEFITS 416,102 418,151 2,049- .5- 952,099 846,363 105,736 11.1 6,432,260 13.2 CAPITALIZED ADM OVERHEAD 313,307- 285,495- 27,812- 8.9 626,614- 555,906- 70,708- 11.3 3,759,705- 14.8 UTILITIES 16,031 17,077 1,046- 6.5- 32,062 17,005 15,057 47.0 192,400 8.8 REPAIRS & MAINTENANCE 6,903 15,491 6,588- 74.0- 17,806 18,181 375- 2.1- 106,861 17.0 HAULING & DISPOSAL 11,765 3,929 7,836 66.6 13,530 11,843 1,687 12.5 521,200 2.3 PROFESSIONAL & LEGAL SERV 8,255 585- 8,840 107.1 9,844 585- 10,429 105.9 99,100 .6- OUTSIDE SERVICES 34,463 1,813 32,650 94.7 58,926 2,299 56,627 96.1 515,100 .4 MATERIALS & SUPPLIES 16,219 18,423 2,204- 13.6- 32,438 24,290 8,148 25.1 194,710 12.5 /® OTHER EXPENSES 20,179 7,412 12,767 63.3 40,358 18,686 21,672 53.7 271,862 6.9 ! ENGINEERING 719,352 676,930 42,422 5.9 1,531,933 1,351,870 180,063 11.8 10,582,751 12.8 SALARIES & WAGES 436,878 425,313 11,565 2.6 873,756 875,852 2,096- .2- 5,242,615 16.7 EMPLOYEE BENEFITS 393,335 411,740 18,405- 4.7- 889,829 839,798 50,031 5.6 5,958,314 14.1 CAPITALIZED ADM OVERHEAD 10,707- 5,499- 5,208- 48.6 21,414- 7,558- 13,856- 64.7 128,494- 5.9 UTILITIES 11,299 13,883 2,584- 22.9- 22,598 14,038 8,560 37.9 135,600 10.4 REPAIRS & MAINTENANCE 62,496 23,095 39,401 63.0 124,992 48,035 76,957 61.6 750,001 6.4 HAULING & DISPOSAL 10,066 7,311 2,755 27.4 20,132 13,153 6,979 34.7 120,800 10.9 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 1,666 0 1,666 100.0 10,000 .0 OUTSIDE SERVICES 7,777 5,551 2,226 28.6 15,554 6,434 9,120 58.6 93,371 6.9 MATERIALS & SUPPLIES 59,211 53,329 5,882 9.9 118,071 71,896 46,175 39.1 710,620 10.1 OTHER EXPENSES 15,589 16,002 413- 2.6- 31,178 27,656 3,522 11.3 196,152 14.1 COLLECTION SYSTEM OPS. 986,777 950,725 36,052 3.7 2,076,362 1,889,304 187,058 9.0 13,088,979 14.4 SALARIES & WAGES 779,805 759,624 20,181 2.6 1,559,610 1,500,748 58,862 3.8 9,357,800 16.0 EMPLOYEE BENEFITS 647,762 662,593 14,831- 2.3- 1,476,898 1,304,677 172,221 11.7 9,950,315 13.1 CAPITALIZED ADM OVERHEAD 14,305- 682- 13,623- 95.2 28,610 - 4,973- 23,637- 82.6 171,687- 2.9 CHEMICALS 95,083 107,136 12,053- 12.7- 159,166 119,852 39,314 24.7 1,141,000 10.5 UTILITIES 262,348 246,683 15,665 6.0 313,197 254,058 59,139 18.9 3,148,200 8.1 REPAIRS & MAINTENANCE 178,531 193,770 15,239- 8.5- 357,062 222,707 134,355 37.6 2,143,500 10.4 HAULING & DISPOSAL 37,622 30,052 7,570 20.1 75,244 52,382 22,862 30.4 451,500 11.6 PROFESSIONAL & LEGAL SERV 2,083 0 2,083 100.0 4,166 0 4,166 100.0 25,000 .0 OUTSIDE SERVICES 71,023 236 70,787 99.7 142,046 22,944 119,102 83.8 852,350 2.7 MATERIALS & SUPPLIES 70,269 97,461 27,192- 38.7- 140,538 105,585 34,953 24.9 843,400 12.5 OTHER EXPENSES 62,157 23,890 38,267 61.6 124,414 27,805 96,609 77.7 877,629 3.2 PREPARED 9/10/13, 14:03:40 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- -- - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ PLANT OPERATIONS 2,192,378 2,120,763 71,615 3.3 4,323,731 3,605,785 717,946 16.6 28,619,007 12.6 SALARIES & WAGES 92,587 73,845 18,742 20.2 185,174 152,653 32,521 17.6 1,111,047 13.7 EMPLOYEE BENEFITS 67,269 63,240 4,029 6.0 154,654 127,316 27,338 17.7 1,048,648 12.1 CAPITALIZED ADM OVERHEAD 556- 1,945- 1,389 249.8- 1,112- 1,945- 833 74.9- 6,673- 29.1 CHEMICALS 35,000 36,163 1,163- 3.3- 70,000 58,495 11,505 16.4 420,000 13.9 UTILITIES 43,445 45,521 2,076- 4.8- 48,757 48,834 77- .2- 521,350 9.4 REPAIRS & MAINTENANCE 19,203 8,330 10,873 56.6 38,406 8,330 30,076 78.3 230,450 3.6 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 1,166 3,061 1,895- 162.5- 7,000 43.7 OUTSIDE SERVICES 5,575 3,887 1,688 30.3 11,150 26,225 15,075- 135.2- 75,100 34.9 MATERIALS & SUPPLIES 3,383 3,735 352- 10.4- 6,766 3,849 2,917 43.1 40,600 9.5 OTHER EXPENSES 3,218 2,205 1,013 31.5 6,436 2,335 4,101 63.7 38,647 6.0 PUMP STATIONS 269,707 236,576 33,131 12.3 521,397 429,153 92,244 17.7 3,486,169 12.3 FUND TOTALS 5,529,553 5,156,732 372,821 6.7 15,302,237 13,693,421 1,608,816 10.5 77,824,952 17.6 00, PREPARED 9/10/13, 14:04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ---------------------------------------------------------------------------------------------------------- -------------------- - - -- -- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 COMP ASS - ACCRUAL PAYMENTS 0105 OVERTIME 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS. 0212 BENEFIT VACANCY 0213 OPEB CONTRIBUTION EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT REPAIRS & MAINTENANCE 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 88,522 60,258 28,264 31.9 1//, U44 118, /U8 btl, 3.5 b J6.0 1, Ubz, LtlZ 11.Y 302,573 280,755 21,818 7.2 605,146 560,185 44,961 7.4 3,630,918 15.4 25,000 14,435 10,565 42.3 50,000 27,116 22,884 45.8 300,000 9.0 8,115 4,327 3,788 46.7 16,230 6,459 9,771 60.2 97,396 6.6 7,416- 0 7,416 -100.0 14,832- 0 14,832 -100.0 89,000- .0 416,794 359,775 57,019 13.7 833,588 712,468 121,120 14.5 5,001,596 14.2 2,124 1,341 783 36.9 4,248 2,740 1,508 35.5 25,560 10.7 0 0 0 .0 0 0 0 .0 30,000 .0 5,633 4,883 750 13.3 11,266 9,745 1,521 13.5 67,679 14.4 434,384 377,255 57,129 13.2 868,768 757,487 111,281 12.8 5,212,659 14.5 221,655 197,111 24,544 11.1 539,569 396,552 143,017 26.5 3,815,002 10.4 23,574 20,618 2,956 12.5 47,148 41,084 6,064 12.9 282,960 14.5 40,270 38,139 2,131 5.3 80,540 76,560 3,960 4.9 483,306 15.8 988 871 117 11.8 1,976 1,742 234 11.8 11,889 14.7 6,194 5,630 564 9.1 12,388 11,309 1,079 8.7 74,392 15.2 0 0 0 .0 0 0 0 .0 360,000 .0 36,916- 0 36,916 -100.0 73,832- 0 73,832 -100.0 443,000- .0 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 697,906 645,848 52,058 7.5 4,876,471 4,681,639 194,832 4.0 13,304,847 35.2 / 4,806- 1,855- 2,951- 61.4 9,612- 3,928- 5,684- 59.1 57,679- 6.8 4,806- 1,855- 2,951- 61.4 9,612- 3,928- 5,684- 59.1 57,679- 6.8 4,933 4,787 146 3.0 9,866 8,434 1,432 14.5 59,200 14.2 5,333 4,531 802 15.0 10,666 4,681 5,985 56.1 64,000 7.3 2,703 5,535 2,832- 104.8- 5,406 11,053 5,647- 104.5- 32,437 34.1 12,969 14,853 1,884- 14.5- 25,938 24,168 1,770 6.8 155,637 15.5 10,008 3,134 6,874 68.7 20,016 10,979 9,037 45.1 120,100 9.1 10,008 3,134 6,874 68.7 20,016 10,979 9,037 45.1 120,100 9.1 416 0 416 100.0 832 824- 1,656 199.0 5,000 16.5- 5,398 369 5,029 93.2 10,756 705 10,051 93.4 64,800 1.1 38,742 2,944 35,798 92.4 77,484 92,047 14,563- 18.8- 464,915 19.8 44,556 3,313 41,243 92.6 89,072 91,928 2,856- 3.2- 534,715 17.2 10,520 13,973 3,453- 32.8- 21,040 14,437 6,603 31.4 126,250 11.4 6,666 0 6,666 100.0 13,332 0 13,332 100.0 80,000 .0 11,415 143- 11,558 101.3 22,030 143- 22,173 100.6 137,000 .1- 28,601 13,830 14,771 51.6 56,402 14,294 42,108 74.7 343,250 4.2 4.166 4.500 334- 8.0- 8.332 8.939 607- 7.3- 50.000 17.9 PREPARED 9/10/13, 14:04:OB EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 -----------------------------`------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0902 TECHNICAL SERVICES 76,240 67,891 8,349 11.0 152,480 142,365 10,115 6.6 914,900 15.6 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 0 0 0 .0 47,500 44,785 2,715 5.7 173,000 25.9 0905 REPROGRAPHIC SERVICES 791 0 791 100.0 1,582 0 1,582 100.0 9,500 .0 0906 RECRUITMENT 9,833 1,285 8,548 86.9 19,666 5,577 14,089 71.6 118,000 4.7 OUTSIDE SERVICES 91,030 73,676 17,354 19.1 229,560 201,666 27,894 12.2 1,265,700 15.9 1001 SELF- INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 SELF- INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 10,222 2,015 8,207 80.3 20,444 3,599 16,845 82.4 122,700 2.9 1103 OPERATING SUPPLIES 5,154 6,092 938- 18.2- 10,308 7,453 2,855 27.7 61,860 12.0 1106 SAFETY SUPPLIES 3,567 695 2,872 80.5 7,051 738 6,313 89.5 42,825 1.7 1108 INVENTORY OVER /SHORT 0 10,991- 10,991 .0 0 10,991- 10,991 .0 0 .0 MATERIALS & SUPPLIES 18,943 2,189- 21,132 111.6 37,803 799 37,004 97.9 227,385 .4 1201 RENTS & LEASES 3,182 1,114 2,068 65.0 6,364 1,890 4,474 70.3 39,200 4.8 1202 PUBLIC AGENCY FEES 208 0 208 100.0 416 0 416 100.0 2,500 .0 1203 PUBLIC INFORMATION 23,208 57,380 34,172- 147.2- 46,416 58,880 12,464- 26.9- 278,500 21.1 1204 TUITION REIMBURSEMENT 333 0 333 100.0 666 0 666 100.0 10,000 .0 1205 TECH TRAIN, CONF & MEETS 8,964 1,560 7,404 82.6 17,928 3,421 14,507 80.9 107,600 3.2 1206 CERTIFICATION & LICENSES 108 0 106 100.0 216 0 216 100.0 1,300 .0 1207 CLAIMS 41 0 41 100.0 82 0 82 100.0 500 .0 120B SUBSCRIPTION /PUBLICATION 524 164 360 68.7 1,048 351 697 66.5 7,815 4.5 1209 MILEAGE REIMBURSEMENTS 481 455 26 5.4 962 573 389 40.4 5,800 9.9 1210 PUBLIC NOTICES 62 0 62 100.0 124 0 124 100.0 750 .0 1211 OUTSIDE ORGANIZATION FEES 2,916 0 2,916 100.0 5,832 1,413 4,419 75.8 35,000 4.0 1212 EMPLOYEE MEMBERSHIPS 1,569 120 1,449 92.4 2,138 515 1,623 75.9 9,680 5.3 1213 MISCELLANEOUS 1,284 560 724 56.4 2,468 16,253 13,785 - 558.5- 15,350 105.9 1216 PROFESSIONAL EXP REIMB 2,458 0 2,458 100.0 4,916 0 4,916 100.0 38,500 .0 OTHER EXPENSES 45,338 61,353 16,015- 35.3- 89,576 83,296 6,280 7.0 552,495 15.1 DEPARTMENT NET EXPENSES 1,361,339 1',171,738 189,601 13.9 6,848,614 6,417,309 431,505 6.3 22,048,046 29.1 PREPARED 9/10/13, 14:04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2013 DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 34,809 21,427 13,382 38.4 69,618 42,058 27,560 39.6 417,722 10.1 0102 SALARIES & WAGES -NON MGMT 467,018 451,253 15,765 3.4 934,036 915,983 18,053 1.9 5,604,241 16.3 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 8,914 8,034 880 9.9 17,828 11,653 6,175 34.6 107,000 10.9 0110 SALARY VACANCY 9,999- 0 9,999 -100.0 19,998- 0 19,998 -100.0 120,000- .0 SALARIES & WAGES 500,742 480,714 20,028 4.0 1,001,484 969,694 31,790 3.2 6,008,963 16.1 0201 WORKERS' COMPENSATION INS 6,463 4,402 2,061 31.9 12,926 8,839 4,087 31.6 77,606 11.4 0203 FEDERAL MEDICARE TAX 7,009 6,636 373 5.3 14,018 13,408 610 4.4 84,135 15.9 0204 MEDICAL & HEALTH INSUR 99,429 93,585 5,844 5.9 198,858 191,510 7,348 3.7 1,193,204 16.1 0205 RETIREMENT CONTRIBUTION 276,070 271,289 4,781 1.7 672,035 547,629 124,406 18.5 4,751,622 11.5 0206 DEFERRED COMP. CONTRIB 29,239 29,379 140- .5- 58,478 58,828 350- .6- 350,902 16.8 0207 DENTAL INSURANCE 9,888 9,474 414 4.2 19,776 19,299 477 2.4 118,694 16.3 0208 LONG -TERM DISABILITY INS 1,405 1,266 139 9.9 2,810 2,569 241 8.6 16,882 15.2 0209 LIFE INSURANCE 2,348 2,120 228 9.7 4,696 4,281 415 8.8 28,215 15.2 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,749- 0 15,749 -100.0 31,498- 0 31,498 -100.0 189,000- .0 EMPLOYEE BENEFITS 416,102 418,151 2,049- .5- 952,099 846,363 105,736 11.1 6,432,260 13.2(o 0250 CAPITALIZED ADM OVERHEAD 313,307- 285,495- 27,812- 8.9 626,614- 555,906- 70,708- 11.3 3,759,705- 14.8 CAPITALIZED ADM OVERHEAD 313,307- 285,495- 27,812- 8.9 626,614- 555,906- 70,708- 11.3 3,759,705- 14.8 0501 ELECTRICAL 8,999 10,453 1,454- 16.2- 17,998 10,214 7,784 43.2 108,000 9.5 0502 NATURAL GAS 1,791 991 800 44.7 3,582 991 2,591 72.3 21,500 4.6 0504 WATER 541 1,200 659- 121.8- 1,082 1,200 118- 10.9- 6,500 18.5 0505 TELEPHONE 4,700 4,433 267 5.7 9,400 4,600 4,800 51.1 56,400 8.2 UTILITIES 16,031 17,077 1,046- 6.5- 32,062 17,005 15,057 47.0 192,400 8.8 0604 OUTSIDE REPAIRS & MAINT 4,503 6,931 2,428- 53.9- 9,006 8,995 11 .1 54,050 16.6 0605 COMPUTER REPAIRS & MAINT 4,400 3,552 848 19.3 8,800 3,552 5,248 59.6 52,811 6.7 0606 REAL PROPERTY REPAIRS 0 5,008 5,008- .0 0 5,634 5,634- .0 0 .0 REPAIRS & MAINTENANCE 8,903 15,491 6,588- 74.0- 17,806 18,181 375- 2 . 1 - 106,861 17.0 0704 JANITORIAL & REFUSE REMOV 1,749 1,552 197 11.3 3,498 2,413 1,085 31.0 21,000 11.5 0706 HAZARDOUS WASTE DISPOSAL 10,016 2,377 7,639 76.3 10,032 9,430 602 6.0 500,200 1.9 HAULING & DISPOSAL 11,765 3,929 7,836 66.6 13,530 11,843 1,687 12.5 521,200 2.3 0803 LEGAL SERVICES -STAFF 8,255 585- 8,840 107.1 9,844 585- 10,429 105.9 99,100 .6- PROFESSIONAL & LEGAL SERV 8,255 585- 8,840 107.1 9,844 585- 10,429 105.9 99,100 .6- 0902 TECHNICAL SERVICES 31,747 1,740 30,007 94.5 53,494 2,176 51,318 95.9 381,000 .6 0904 OTHER PUBLIC AGENCY SERVS 2,500 73 2,427 97.1 5,000 123 4,877 97.5 131,500 .1 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 432 0 432 100.0 2,600 .0 PREPARED 9/10/13, 14:04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 34,463 1,813 32,650 94.7 58,926 2,299 56,627 96.1 515,100 .4 1101 OFFICE EQUIPMENT /SUPPLIES 4,704 4,616 88 1.9 9,408 10,319 911- 9.7- 56,460 18.3 1103 OPERATING SUPPLIES 9,852 12,045 2,193- 22.3- 19,704 12,045 7,659 38.9 118,250 10.2 1106 SAFETY SUPPLIES 1,663 1,762 99- 6.0- 3,326 1,926 1,400 42.1 20,000 9.6 MATERIALS & SUPPLIES 16,219 18,423 2,204- 13.6- 32,438 24,290 8,148 25.1 194,710 12.5 1201 RENTS & LEASES 857 0 857 100.0 1,714 936 778 45.4 10,300 9.1 1202 PUBLIC AGENCY FEES 500 0 500 100.0 1,000 0 1,000 100.0 6,000 .0 1203 PUBLIC INFORMATION 582 0 582 100.0 1,164 0 1,164 100.0 7,000 .0 1204 TUITION REIMBURSEMENT 1,066 0 1,066 100.0 2,132 0 2,132 100.0 22,800 .0 1205 TECH TRAIN, CONF & MEETS 11,044 6,428 4,616 41.8 22,088 7,501 14,587 66.0 138,660 5.4 1206 CERTIFICATION & LICENSES 240 115 125 52.1 480 115 365 76.0 2,890 4.0 1208 SUBSCRIPTION /PUBLICATION 1,786 142 1,644 92.0 3,572 142 3,430 96.0 21,473 .7 1209 MILEAGE REIMBURSEMENTS 121 318 197- 162.8- 242 318 76- 31.4- 1,490 21.3 1210 PUBLIC NOTICES 424 0 424 100.0 848 0 848 100.0 5,100 .0 1211 OUTSIDE ORGANIZATION FEES 1,015 0 1,015 100.0 2,030 9,240 7,210- 355.2- 25,540 36.2 1212 EMPLOYEE MEMBERSHIPS 906 376 530 58.5 1,812 401 1,411 77.9 10,909 3.7 /� 1213 MISCELLANEOUS 930 33 897 96.5 1,860 33 1,827 98.2 11,200 .3 1216 PROFESSIONAL EXP REIMB 708 0 708 100.0 1,416 0 1,416 100.0 8,500 .0 OTHER EXPENSES 20,179 7,412 12,767 63.3 40,358 18,686 21,672 53.7 271,862 6.9 DEPARTMENT NET EXPENSES 719,352 676,930 42,422 5.9 1,531,933 1,351,870 180,063 11.8 10,582,751 12.8 PREPARED 9/10/13, 14 :04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 14,023 13,490 533 3.8 28,046 47,273 19,227- 68.6- 168,276 28.1 0102 SALARIES & WAGES -NON MGMT 405,037 388,566 16,471 4.1 810,074 781,557 28,517 3.5 4,860,487 16.1 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 20,734 17,525 3,209 15.5 41,468 35,401 6,067 14.6 248,852 14.2 0106 STANDBY PAID 5,500 5,732 232- 4.2- 11,000 11,621 621- 5.6- 66,000 17.6 0110 SALARY VACANCY 8,416- 0 8,416- 100.0 16,832- 0 16,832 -100.0 101,000- .0 SALARIES & WAGES 436,878 425,313 11,565 2.6 873,756 875,852 2,096- .2- 5,242,615 16.7 0201 WORKERS' COMPENSATION INS 13,582 8,919 4,663 34.3 27,164 18,543 8,621 31.7 163,039 11.4 0203 FEDERAL MEDICARE TAX 6,085 6,096 11- .2- 12,170 12,217 47- .4- 73,064 16.7 0204 MEDICAL & HEALTH INSUR 109,576 104,403 5,173 4.7 219,152 212,395 6,757 3.1 1,314,952 16.2 0205 RETIREMENT CONTRIBUTION 237,546 251,186 13,640- 5.7- 578,251 513,050 65,201 11.3 4,088,532 12.5 0206 DEFERRED COMP. CONTRIB 27,356 27,470 114- .4- 54,712 55,583 871- 1.6- 328,308 16.9 0207 DENTAL INSURANCE 10,657 10,408 249 2.3 21,314 21,272 42 .2 127,928 16.6 0208 LONG -TERM DISABILITY INS 1,349 1,313 36 2.7 2,698 2,656 42 1.6 16,248 16.3 0209 LIFE INSURANCE 2,017 1,945 72 3.6 4,034 4,082 48- 1.2- 24,243 16.8 0212 BENEFIT VACANCY 14,833- 0 14,833 -100.0 29,666- 0 29,666 -100.0 178,000- .0 EMPLOYEE BENEFITS 393,335 411,740 18,405- 4.7- 889,829 839,798 50,031 5.6 5,958,314 14.1 0/6 0250 CAPITALIZED ADM OVERHEAD 10,707- 5,499- 5,208- 48.6 21,414- 7,558- 13,856- 64.7 128,494- 5.9 CAPITALIZED ADM OVERHEAD 10,707- 5,499- 5,208- 48.6 21,414- 7,558- 13,856- 64.7 128,494- 5.9 0501 ELECTRICAL 4,666 5,354 688- 14.7- 9,332 5,354 3,978 42.6 56,000 9.6 0502 NATURAL GAS 833 1,507 674- 80.9- 1,666 1,507 159 9.5 10,000 15.1 0504 WATER 1,250 2,587 1,337- 107.0- 2,500 2,587 87- 3.5- 15,000 17.2 0505 TELEPHONE 4,550 4,435 115 2.5 9,100 4,590 4,510 49.6 54,600 8.4 UTILITIES 11,299 13,883 2,584- 22.9- 22,598 14,038 8,560 37.9 135,600 10.4 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 2,873 4,718 62.2 15,182 10,042 5,140 33.9 91,100 11.0 0602 VEHIC /EQUIP REPAIR MAINT 9,166 9,343 177- 1.9- 18,332 11,821 6,511 35.5 110,000 10.7 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 332 0 332 100.0 2,000 .0 0604 OUTSIDE REPAIRS & MAINT 45,573 10,879 34,694 76.1 91,146 26,172 64,974 71.3 546,901 4.8 REPAIRS & MAINTENANCE 62,496 23,095 39,401 63.0 124,992 48,035 76,957 61.6 750,001 6.4 0704 JANITORIAL & REFUSE REMOV 7,566 7,311 255 3.4 15,132 13,153 1,979 13.1 90,800 14.5 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 5,000 0 5,000 100.0 30,000 .0 HAULING & DISPOSAL 10,066 7,311 2,755 27.4 20,132 13,153 6,979 34.7 120,800 10.9 0803 LEGAL SERVICES -STAFF 833 0 833 100.0 1,666 0 1,666 100.0 10,000 .0 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 1,666 0 1,666 100.0 10,000 .0 0901 OUTSIDE SAFETY SERVICES 666 0 666 100.0 1,332 0 1,332 100.0 8,000 .0 0902 TECHNICAL SERVICES 7,111 5,551 1,560 21.9 14,222 6,434 7,788 54.8 85,370 7.5 PREPARED 9/10/13, 14:04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0905 REPROGRAPHIC SERVICES 0 0 0 .0 0 0 0 .0 1 .0 OUTSIDE SERVICES 7,777 5,551 2,226 28.6 15,554 6,434 9,120 58.6 93,371 6.9 1101 OFFICE EQUIPMENT /SUPPLIES 674 1,911 1,237 - 183.5- 1,348 2,311 963- 71.4- 8,100 28.5 1102 GASOLINE, OIL & FUEL 22,666 12,440 10,226 45.1 45,332 30,025 15,307 33.8 272,000 11.0 1103 OPERATING SUPPLIES 32,437 36,490 4,053- 12.5- 64,874 37,072 27,802 42.9 389,300 9.5 1106 SAFETY SUPPLIES 3,434 2,488 946 27.5 6,517 2,488 4,029 61.8 41,220 6.0 MATERIALS & SUPPLIES 59,211 53,329 5,882 9.9 118,071 71,896 46,175 39.1 710,620 10.1 1201 RENTS & LEASES 8,148 B, 974 826- 10.1- 16,296 20,628 4,332- 26.6- 97,801 21.1 1202 PUBLIC AGENCY FEES 2,233 1,949 284 12.7 4,466 1,949 2,517 56.4 35,810 5.4 1204 TUITION REIMBURSEMENT 166 0 166 100.0 332 0 332 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 1,012 2,435 70.6 6,894 1,012 5,882 85.3 41,370 2.4 1206 CERTIFICATION & LICENSES 340 1,104 764- 224.7- 680 1,104 424- 62.4- 4,095 27.0 1207 CLAIMS 0 0 0 .0 0 0 0 .0 1 .0 1208 SUBSCRIPTION /PUBLICATION 41 112 71- 173.2- 82 112 30- 36.6- 500 22.4 1209 MILEAGE REIMBURSEMENTS 125 0 125 100.0 250 0 250 100.0 1,500 .0 1212 EMPLOYEE MEMBERSHIPS 589 1,910 1,321- 224.3- 1,178 1,910 732- 62.1- 7,075 27.0 1213 MISCELLANEOUS 250 70 180 72.0 500 70 430 86.0 3,000 2.3 1216 PROFESSIONAL EXP REIMB 250 871 621 - 248.4- 500 871 371- 74.2- 3,000 29.0 OTHER EXPENSES 15,589, 16,002 413- 2.6- 31,178 27,656 3,522 11.3 196,152 14.1 DEPARTMENT NET EXPENSES 986,777 950,725 36,052 3.7 2,076,362 1,889,304 187,058 9.0 13,088,979 14.4 PREPARED 9/10/13, 14:04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- - YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------------- -- --------------- - - - - -- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 COMP ASS - ACCRUAL PAYMENTS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 020B LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 44,056 32,973 11,083 25.2 68,112 4S,4Z1 42,by1 4b.J bzb,bbJ b.b 705,671 699,788 5,883 .8 1,411,342 1,386,029 25,313 1.8 8,468,096 16.4 0 0 0 .0 0 0 0 .0 0 .0 39,936 23,531 16,405 41.1 79,872 61,887 17,985 22.5 479,298 12.9 5,142 3,332 1,810 35.2 10,284 7,411 2,873 27.9 61,723 12.0 15,000- 0 15,000 -100.0 30,000- 0 30,000 -100.0 180,000- .0 779,805 759,624 20,181 2.6 1,559,610 1,500,748 58,862 3.8 9,357,800 16.0 23,798 15,545 8,253 34.7 .47,596 30,551 17,045 35.8 285,649 10.7 10,864 10,488 376 3.5 21,728 20,976 752 3.5 130,450 16.1 155,599 150,701 4,898 3.1 311,198 298,626 12,572 4.0 1,867,275 16.0 417,640 422,874 5,234- 1.3- 1,016,654 829,596 187,058 18.4 7,188,249 11.5 44,782 43,329 1,453 3.2 89,564 86,259 3,305 3.7 537,483 16.0 13,994 14,355 361- 2.6- 27,988 28,298 310- 1.1- 168,026 16.8 2,155 2,076 79 3.7 4,310 4,119 191 4.4 25,933 15.9 3,430 3,225 205 6.0 6,860 6,252 608 8.9 41,250 15.2 0 0 0 .0 0 0 0 .0 0 .0 24,500- 0 24,500 -100.0 49,000- 0 49,000 -100.0 294,000- 0 647,762 662,593 14,831- 2.3- 1,476,898 1,304,677 172,221 11.7 9,950,315 13.1 14,305- 682- 13,623- 95.2 28,610- 4,973- 23,637- 82.6 171,687- 2.9 14,305- 682- 13,623- 95.2 28,610- 4,973- 23,637- 82.6 171,687- 2.9 25,000 32,061 7,061- 28.2- 50,000 38,092 11,908 23.8 300,000 12.7 37,500 52,173 14,673- 39.1- 44,000 52,173 8,173- 18.6- 450,000 11.6 6,000 0 6,000 100.0 12,000 0 12,000 100.0 72,000 .0 10,000 7,219 2,781 27.8 20,000 7,219 12,781 63.9 120,000 6.0 16,583 15,683 900 5.4 33,166 22,368 10,798 32.6 199,000 11.2 95,083 107,136 12,053- 12.7- 159,166 119,852 39,314 24.7 1,141,000 10.5 31,133 52,709 21,576- 69.3- 62,266 52,803 9,463 15.2 373,600 14.1 182,083 182,815 732- .4- 192,083 189,676 2,407 1.3 2,185,000 8.7 39,416 1,000- 40,416 102.5 39,416 1,000- 40,416 102.5 473,000 .2- 5,416 8,961 3,545- 65.5- 10,832 8,961 1,871 17.3 65,000 13.8 4,300 3,198 1,102 25.6 8,600 3,618 4,982 57.9 51,600 7.0 262,348 246,683 15,665 6.0 313,197 254,058 59,139 18.9 3,148,200 8.1 76,246 139,624 63,378- 83.1- 152,492 162,210 9,718- 6.4- 915,000 17.7 99,203 54,146 45,057 45.4 198,406 60,497 137,909 69.5 1,190,500 5.1 3,082 0 3,082 100.0 6,164 0 6,164 100.0 38,000 .0 178,531 193,770 15,239- 8.5- 357,062 222,707 134,355 37.6 2,143,500 10.4 12,666 12,586 80 .6 25,332 22,992 2,340 9.2 152,000 15.1 2.083 0 2.083 100.0 4.166 0 4.166 100.0 25.000 .0 PREPARED 9/10/13, 14:04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0703 GRIT REMOVAL 7,500 3,644 3,856 51.4 15,000 3,644 11,356 75.7 90,000 4.0 0704 JANITORIAL & REFUSE REMOV 14,249 13,652 597 4.2 28,498 25,576 2,922 10.3 171,000 15.0 0706 HAZARDOUS WASTE DISPOSAL 1,124 170 954 84.9 2,248 170 2,078 92.4 13,500 1.3 HAULING & DISPOSAL 37,622 30,052 7,570 20.1 75,244 52,382 22,862 30.4 451,500 11.6 0803 LEGAL SERVICES -STAFF 2,083 0 2,083 100.0 4,166 0 4,166 100.0 25,000 .0 PROFESSIONAL & LEGAL SERV 2,083 0 2,083 100.0 4,166 0 4,166 100.0 25,000 .0 0901 OUTSIDE SAFETY SERVICES 1,916 0 1,916 100.0 3,832 1,940 1,892 49.4 23,000 8.4 0902 TECHNICAL SERVICES 68,608 1,721- 70,329 102.5 137,216 19,047 118,169 86.1 823,350 2.3 0904 OTHER PUBLIC AGENCY SERVS 416 1,957 1,541- 370.4- 832 1,957 1,125- 135.2- 5,000 39.1 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 166 0 166 100.0 1,000 .0 OUTSIDE SERVICES 71,023 236 70,787 99.7 142,046 22,944 119,102 83.8 852,350 2.7 1101 OFFICE EQUIPMENT /SUPPLIES 2,166 967 1,199 55.4 4,332 2,722 1,610 37.2 26,000 10.5 1103 OPERATING SUPPLIES 50,161 72,872 22,711- 45.3- 100,322 74,777 25,545 25.5 602,000 12.4 1104 OPERATING FUEL 2,500 0 2,500 100.0 5,000 0 5,000 100.0 30,000 .0 1105 LABORATORY SUPPLIES 12,891 19,735 6,844- 53.1- 25,782 24,069 1,713 6.6 154,700 15.6 1106 SAFETY SUPPLIES 2,551 3,887 1,336- 52.4- 5,102 4,017 1,085 21.3 30,700 13.1 MATERIALS & SUPPLIES 70,269 97,461 27,192- 38.7- 140,538 105,585 34,953 24.9 843,400 12.5 1201 RENTS & LEASES 3,954 9,448 5,494 - 138.9- 7,908 9,448 1,540- 19.5- 47,500 19.9 1202 PUBLIC AGENCY FEES 24,878 478 24,400 98.1 49,756 478 49,278 99.0 429,949 .1 1204 TUITION REIMBURSEMENT 1,333 0 1,333 100.0 2,666 0 2,666 100.0 16,000 .0 1205 TECH TRAIN, CONF & MEETS 7,826 12,996 5,170- 66.1- 15,652 16,616 964- 6.2- 93,950 17.7 1206 CERTIFICATION & LICENSES 831 328 503 60.5 1,662 623 1,039 62.5 9,972 6.2 1208 SUBSCRIPTION /PUBLICATION 388 112 276 71.1 776 112 664 85.6 4,700 2.4 1209 MILEAGE REIMBURSEMENTS 41 186 145- 353.7- 82 186 104 - 126.8- 500 37.2 1211 OUTSIDE ORGANIZATION FEES 21,124 0 21,124 100.0 42,248 0 42,248 100.0 253,500 .0 1212 EMPLOYEE MEMBERSHIPS 837 332 505 60.3 1,674 332 1,342 80.2 10,078 3.3 1213 MISCELLANEOUS 945 10 935 98.9 1,990 10 1,980 99.5 11,480 .1 OTHER EXPENSES 62,157 23,890 38,267 61.6 124,414 27,805 96,609 77.7 877,629 3.2 DEPARTMENT NET EXPENSES 2,192,378 2,120,763 71,615 3.3 4,323,731 3,605,785 717,946 16.6 28,619,007 12.6 PREPARED 9/10/13, 14:04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- ---- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 82,838 64,767 18,071 21.8 165,676 132,866 32,810 19.8 994,058 13.4 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 3,082 1,156 1,926 62.5 6,1164 4,598 1,566 25.4 36,989 12.4 0106 STANDBY PAID 8,333 7,922 411 4.9 16,666 15,189 1,477 8.9 100,000 15.2 0110 SALARY VACANCY 1,666- 0 1,666 -100.0 3,332- 0 3,332 -100.0 20,000- .0 SALARIES & WAGES 92,587 73,845 18,742 20.2 185,174 152,653 32,521 17.6 1,111,047 13.7 0201 WORKERS' COMPENSATION INS 2,805 1,583 1,222 43.6 5,610 3,255 2,355 42.0 33,661 9.7 0203 FEDERAL MEDICARE TAX 1,236 1,062 174 14.1 2,472 2,196 276 11.2 14,833 14.8 0204 MEDICAL & HEALTH INSUR 12,254 10,542 1,712 14.0 24,508 21,224 3,284 13.4 147,049 14.4 0205 RETIREMENT CONTRIBUTION 46,319 43,687 2,632 5.7 112,754 87,798 24,956 22.1 797,229 11.0 0206 DEFERRED COMP. CONTRIB 5,394 4,822 572 10.6 10,788 9,731 1,057 9.8 64,733 15.0 0207 DENTAL INSURANCE 1,241 1,066 175 14.1 2,482 2,148 334 13.5 14,902 14.4 0208 LONG -TERM DISABILITY INS 265 205 60 22.6 530 413 117 22.1 3,183 13.0 0209 LIFE INSURANCE 338 273 65 19.2 676 551 125 18.5 4,058 13.6 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,583- 0 2,583 -100.0 5,166- 0 5,166 -100.0 31,000- .0 EMPLOYEE BENEFITS 67,269 63,240 4,029 6.0 154,654 127,316 27,338 17.7 1,048,648 12.1 _�o 0250 CAPITALIZED ADM OVERHEAD 556- 1,945- 1,389 249.8- 1,112- 1,945- 833 74.9- 6,673- 29.1 CAPITALIZED ADM OVERHEAD 556- 1,945- 1,389 249.8- 1,112- 1,945- 833 74.9- 6,673- 29.1 0406 OTHER CHEMICALS 35,000 36,163 1,163- 3.3- 70,000 58,495 11,505 16.4 420,000 13.9 CHEMICALS 35,000 36,163 1,163- 3.3- 70,000 58,495 11,505 16.4 420,000 13.9 0501 ELECTRICAL 38,133 42,377 4,244- 11.1- 38,133 42,404 4,271- 11.2- 457,600 9.3 0504 WATER 1,312 1,490 178- 13.6- 2,624 2,139 485 18.5 15,750 13.6 0505 TELEPHONE 4,000 1,654 2,346 58.7 8,000 4,291 3,709 46.4 48,000 8.9 UTILITIES 43,445 45,521 2,076- 4.8- 48,757 48,834 77- .2- 521,350 9.4 0603 GENERAL REPAIRS & MAINT 3,333 4,524 1,191- 35.7- 6,666 4,524 2,142 32.1 40,000 11.3 0604 OUTSIDE REPAIRS & MAINT. 15,870 3,806 12,064 76.0 31,740 3,806 27,934 88.0 190,450 2.0 REPAIRS & MAINTENANCE 19,203 8,330 10,873 56.6 38,406 8,330 30,076 78.3 230,450 3.6 0704 JANITORIAL & REFUSE REMOV 583 1,595 1,012- 173.6- 1,1166 3,061 1,895- 162.5- 7,000 43.7 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 1,166 3,061 1,895- 162.5- 7,000 43.7 0901 OUTSIDE SAFETY SERVICES 0 0 0 .0 0 0 0 .0 8,200 .0 0902 TECHNICAL SERVICES 5,575 3,887 1,688 30.3 11,150 26,225 15,075- 135.2- 166,900 39.2 OUTSIDE SERVICES 5,575 3,887 1,688 30.3 11,150 26,225 15,075- 135.2- 75,100 34.9 1103 OPERATING SUPPLIES 1,583 3,529 1,946- 122.9- 3,166 3,529 363- 11.5- 19,000 18.6 PREPARED 9/10/13, 14:04:08 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1104 OPERATING FUEL 1,500 0 1,500 100.0 3,000 0 3,000 100.0 18,000 .0 1106 SAFETY SUPPLIES 300 206 94 31.3 600 320 280 46.7 3,600 8.9 MATERIALS & SUPPLIES 3,383 3,735 352- 10.4- 6,766 3,849 2,917 43.1 40,600 9.5 1201 RENTS & LEASES 83 0 83 100.0 166 0 166 100.0 1,000 .0 1202 PUBLIC AGENCY FEES 1,632 930 702 43.0 3,264 930 2,334 71.5 19,585 4.7 1204 TUITION REIMBURSEMENT 229 0 229 100.0 458 0 458 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 995 4 .4 1,998 995 1,003 50.2 11,990 8.3 1206 CERTIFICATION & LICENSES 95 0 95 100.0 190 0 190 100.0 1,140 .0 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 32 0 32 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 32 0 32 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 123 280 157- 127.6- 246 280 34- 13.8- 1,482 18.9 1213 MISCELLANEOUS 25 0 25 100.0 50 130 80- 160.0- 300 43.3 OTHER EXPENSES 3,218 2,205 1,013 31.5 6,436 2,335 4,101 63.7 38,647 6.0 DEPARTMENT NET EXPENSES 269,707 236,576 33,131 12.3 521,397 429,153 92,244 17.7 3,486,169 12.3 0 PREPARED 9/10/13, 14:03:45 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 161,410 128,148 53,262 29.4 362,820 253,460 109,360 30.1 2,176,963 11.6 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,685,129 76,006 4.0 3,926,274 3,776,620 149,654 3.8 23,557,800 16.0 0103 SALARIES & WAGES -COMP ABS 25,000 14,435 10,565 42.3 50,000 27,116 22,864 45.8 300,000 9.0 0105 OVERTIME 60,781 54,573 26,208 32.4 161,562 119,998 41,564 25.7 969,535 12.4 0106 STANDBY PAID 18,975 16,986 1,989 10.5 37,950 34,221 3,729 9.8 227,723 15.0 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 84,994- 0 84,994 -100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,636 207,794 40,842 16.4 497,272 402,958 94,314 19.0 2,983,722 13.5 0151 OVERTIME 10,515 3,259 7,256 69.0 21,030 7,260 13,770 65.5 126,268 5.7 0152 SALARY VACANCY 4,583- 0 4,563 - 100.0 9,166- 0 9,166 -100.0 55,000- .0 SALARIES & WAGES 2,481,374 2,310,324 171,050 6.9 4,962,746 4,621,633 341,115 6.9 29,777,011 15.5 0201 WORKERS' COMPENSATION INS 50,625 32,763 17,862 35.3 101,250 65,636 35,414 35.0 607,867 10.8 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 0 0 0 .0 30,000 .0 0203 FEDERAL MEDICARE TAX 34,275 32,140 2,135 6.2 68,550 64,302 4,248 6.2 411,616 15.6 0204 MEDICAL & HEALTH INSUR 851,091 768,269 82,822 9.7 1,702,182 1,542,444 159,738 9.4 10,213,400 15.1 0205 RETIREMENT CONTRIBUTION 1,348,481 1,294,631 53,850 4.0 3,217,765 2,588,597 629,168 19.6 22,431,742 11.5 0206 DEFERRED COMP. CONTRIB 144,963 137,057 7,926 5.5 289,966 274,291 15,675 5.4 1,740,142 15.8 0207 DENTAL INSURANCE 80,158 76,770 3,388 4.2 160,316 154,100 6,216 3.9 962,263 16.0 0208 LONG -TERM DISABILITY INS 6,862 6,336 524 7.6 13,724 12,690 1,034 7.5 82,635 15.4 0209 LIFE INSURANCE 15,473 14,018 1,455 9.4 30,946 28,116 2,830 9.1 186,021 15.1 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 189,162- 0 189,162 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 2,437,367 2,361,986 75,361 3.1 8,779,937 8,114,776 665,161 7.6 39,275,086 20.7 TOTAL SALARY AND BENEFITS 4,918,741 4,672,310 246,431 5.0 13,742,685 12,736,409 1,006,276 7.3 69,052,097 18.4 PREPARED 9/10/13, 14:05:02 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION --------------------------------------------------------------------------------------------------------------------- --------- - - - - -- CURRENT ASSETS CASH 536,305.84 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 31,700,000.00 ACCOUNTS RECEIVABLE 2,459,210.63 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 17,502.52 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 510,569.84 AVAD - ALHAMBRA VLY AR 1,633,280.36 DUE FROM R/E 20,045,874.03 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 19,559,988.39 TOTAL CURRENT ASSETS ------- - - - - -- 76,472,296.94 NET PROPERTY, PLANT & EQUIPMENT LAND 00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR - PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 ACC DEPR- SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR- CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 3,268,559.53 TOTAL NET PROPERTY, PLANT & EQUIPMENT 3,268,559.53 TOTAL ASSETS 79,740,856.47 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 51,311,494.13 - DUE TO S/I .00 DUE TO DEBT FUND 69,465.67- 23 PREPARED 9/10/13, 14:05:02 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION --------------------------------------------------------------------------------------------------------------- ------- -------- - - - - -- ACCOUNTS PAYABLE SALES TAX PAYABLE REFUNDABLE CONST BONDS UNEARNED INTEREST PROJECT RETENTION PAYABLE TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 492,937.43 - 12,668.45- 182,524.49- .00 351,926.86- .00 26,099,344.96- .00 1,220,494.48- 52,421,017.03- 27,319,839.44- -------------- 79,740,856.47- -------------- -------------- (oq PREPARED 9/09/13, 11:14:06 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 FUND 002 SEWER CONSTRUCTION - - OBJ ------- - - - - -- MONTH -TO- DATE------- - - - --- -------- - -- --- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 1,713 1,713 .0 0 6,117 6,117 .0 6,628,000 .1 SEWER SERVICE CHARGES 0 1,713 1,713 .0 0 6,117 6,117 .0 6,628,000 .1 1500 MAIN LINES INSPECTION 13,583 18,227 4,644 34.2 27,166 29,123 1,957 7.2 163,000 17.9 1600 PLAN REVIEW 5,000 11,504 6,504 130.1 10,000 12,077 2,.077 20.8 60,000 20.1 1900 OVERTIME INSPECTION 1,250 34 1,216- 97.3- 2,500 168 2,332- 93.3- 15,000 1.1 - 2100 TV REINSPECTION 83 0 83- 100.0- 166 0 166 - 100.0- 1,000 .0 3800 RECYCLED WATER 5,250 0 5,250 - 100.0- 10,500 0 10,500- 100.0- 63,000 .0 4000 FACILITIES CAPACITY FEES 399,166 273,119 126,047- 31.6- 798,332 1,062,751 264,419 33.1 4,790,000 22.2 4100 REBATES TO DISTRICT 83 0 83- 100.0- 166 0 166 - 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,916 22,164 40,752- 64.8- 125,832 70,828 55,004- 43.7- 755,000 9.4 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 29,166 0 29,166-100.0- 175,000 .0 4501 INTEREST INCOME 16,083 6,004 10,079- 62.7- 32,166 15,058 17,108- 53.2- 193,000 7.8 4600 TAX REVENUE 0 24,220 24,220 .0 0 24,220 24,220 .0 8,102,000 .3 4700 OTHER AGENCY REIMS -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 4,277,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 3,332 0 3,332 - 100.0- 20,000 .0 6126 CAD REIMBURSEMENT 0 138,271- 138,271- .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 21,632- 21,632- .0 0 153 153 .0 0 .0 OA OTHER REVENUES 519,663 195,369 324,294- 62.4- 1,039,326 1,214,378 175,052 16.8 18,615,000 6.5 FUND TOTALS 519,663 197,082 322,581- 62.1- 1,039,326 1,220,495 181,169 17.4 25,243,000 4.8 PREPARED 9/10/13, 14:07:34 CAPITAL IIMPROVIIMNf BUDGET PROGRAM /Gvn85L4 17% OF FISCAL YEAR ELAPSED CENTRAL Ca7TRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 TYPE TP Treatrrent Plant TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY REGULATORY CCMPL 6 SAFETY PAGE 1 ACOO RrING PERIOD 2/2014 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD 142M BUDGET 7283 FIRE PROT SYS IMPRRVbII' 318,000 358,000 188,806 59 30,000 8,414 28 958 129,194 7284 TP HAZARD ID /RR- IEDIATICN 125,000 868,000 117,821 94 80,000 0 0 0 7,179 7287 TP MASTER PLAN UPDATE 467,000 356,700 368,979 79 5,000 0 0 0 98,021 7301 TREATMENT PLANT PLANNING 1,666,000 3,233,600 1,341,503 81 810,000 238,061 29 171,613 324,497 SUB -TOTAL : 2,576,000 4,816,300 2,017,109 78 925,000 246,475 27 172,571 558,891 CNE -TIME R1240 =0N 7272 ELECTRIC BLOWER RENOV 474,000 1,447,400 426,441 90 150,000 4,112 3 4,112 47,559 7285 PRIMARY TREATMENT RENW 14,947,000 13,500,000 1,351,830 9 5,400,000 75,555 1 46,909 13,595,170 7289 POB SEISMIC UPGRADE 190,000 1,297,100 136,168 72 1,000 426 43 397 53,832 7291 am/BLOWER SEISMIC UPGRD 405,000 3,800,000 303,123 75 850,000 7,309 1 0 101,877 7292 SWITQH3EAR REEURBISFMT -P2 300,000 1,536,500 106,759 36 200,000 0 0 0 193,241 7294 SEC PROCESS IMPS 50,000 1,429,500 47,403 95 45,000 0 0 0 2,597 7295 AUX BOILER BURNER UPGRADE 215,000 230,000 142,945 67 100,000 3,728 4 1,012 72,055 7296 SEISMIC UPGRADES FOR SCB 150,000 133,700 137,690 92 5,000 0 0 0 12,310 7297 WET /DRY SCRUBBER REPLCMT 25,000 6,622,000 964 4 51,000 0 0 0 24,036 7302 BE PIMP REFURB, PH 2 25,000 70,000 16,843 67 1,000 0 0 0 8,157 7304 INSTR s CNTRL -PLC UPGRADE 60,000 800,000 38,720 65 80,000 0 0 0 21,280 7308 OCGEN CUITROLS UPGRADE 100,000 800,000 5,659 6 400,000 3,834 1 1,375 94,341 7309 DAF TANKS RENOVATICN 100,000 100,000 38,780 39 100,000 31,302 31 1,485 61,220 7310 TP PIPING RENOV, PH 8 100,000 1,250,000 27,115 27 100,000 27,115 27 27,115 72,885 SUB -TOTAL : 17,141,000 33,016,200 2,780,440 16 7,483,000 153,381 2 82,405 14,360,560 RECURRING RENOVATION 7254 TP CATi -IODIC PROT SYS REPL 600,000 600,000 541,927 90 5,000 1,257 25 1,257 58,073 7265 TP EQUIPM]EZU REPLACEMENT 1,250,000 1,202,000 1,022,686 82 50,000 881 2 881 227,314 7268 TP FACILITIES RENOV 250,000 3,950,000 220,016 88 87,000 0 0 0 29,984 7269 TP ASSET P4TT 1,184,000 964,100 670,760 57 150,000 10,011 7 3,654 513,240 7298 PIPING RENCNATIoN, PH7 1,417,000 1,016,000 1,371,583 97 5,000 73,110 462 54,356 45,417 SUB -TOTAL : 4,701,000 7,732,100 3,826,972 81 297,000 85,259 29 60,148 874,028 SUBSTA TTIALLY COMPLETE 7241 WET WEATHER. BYPASS IMPS 3,320,000 3,320,000 3,281,183 99 10,000 3,791 38 478 38,817 SUB -TOTAL : 3,320,000 3,320,000 3,281,183 99 10,000 3,791 38 478 38,817 UMUIOCATED AUTHORIZATIONS 2,928,650 0 PROGRAM CONTINGENCY 711,350 0 Treatment Plant 31,378,000 48,884,600 11,905,704 38 8,715,000 488,906 6 315,602 19,472,296 0-�6 PREPARED 9/10/13, 14:07:34 CAPITAL II1PRWIIMEdT BUDGET PROGRAM /GII85L4 17% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ---------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY PAGE 2 ACOOUN M PERIOD 2/2014 7/x•71 1711 •71 1711 .1 a� PREPARED 9/10/13, 14:07:34 CAPITAL IMPROVES -M BUDGET PROGRAM /GM1851,4 17% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 TYPE CS Collection System TOTAL TOTAL PROJECT PCT PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY RENOVATION 63 800,000 5946 SEWER TV INSPECTION, PH2 1,926,165 8,401,000 5955 SUSPENDED PIPE SUPPORT 392,000 274,000 5976 DIABLO RENOVATIONS PH2 3,563,000 2,736,000 5982 PIPE BURST BLANKET 828,000 623,500 5991 P.H. SEWER RENOV PH 2 400,000 2,383,300 5993 EORCEMAIN ASSESSMENT 127,000 177,000 5999 CIPP BLANKET CCITTRAST 472,000 213,000 8404 LAFAYETTE SEWER RENCV PH8 2,304,500 2,619,000 8405 2013 CIPP PROJECT 2,978,000 4,928,000 8410 CATHDDIC PROT SYS REPL 200,000 1,000,000 8411 NO.ORDMA SEWER REN. PH 5 600,000 2,650,000 8413 WCK SEWER REN., PH 10 329,000 2,600,000 8415 MARTINEZ PH 4 SEWER PEN. 150,000 2,060,000 8417 SURVEY M2ANENT INSTALL 100,000 500,000 SUB -TOTAL : 14,369,665 31,164,800 REGL /CCMP/UFj3NT /PING /SAFE 1,395,282 61 5962 MANHOLE REMIT LVL MFiITOR 250,000 325,500 8419 COLLECTION SYSTM PLANNING 200,000 1,450,000 SUB -TOTAL 450,000 1,775,500 EXPANSION 317,313 1,890,964 5773 SMITH ROAD CAD 121,000 0 5937 ALHAN1BRA VALLEY ASSMT DST 200,000 134,600 8412 PH GRAYSON CREETC TRUNK SW 500,000 2,900,000 8418 COL. SYS. MODELING UPGRADE 100,000 550,000 8420 13 -14 DEVETAPMNT SEWERAGE 681,000 7,881,000 SUB -TOTAL : 1,602,000 11,465,600 PL44PING STATIONS 71,014 72,820- 5941 PS EQUIP & PIPING REPL 640,000 845,500 5995 SR AND MTZ BYPASS RM 55,000 74,000 6003 SR PUMPING STATION UFGRAD 402,000 458,000 8403 BUCHANAN AIR PLMP ST REPL 50,000 451,000 8406 PIMP STATION SAFETY DIPS 60,000 540,000 8407 MARTINEZ BYPASS PIMP 200,000 78,500 8409 PS SCADA 0&M MANUAL 20,000 20,000 8414 M R M-I G ST.CHDPPER POMP 100,000 400,000 SUB -TOTAL : 1,527,000 2,867,000 PACE 3 ACCOUNTING PERIOD 2/2014 EXPENDED PCT EXPENDED RII90N lc THIS EXP THIS ALIACATID YEAR YTD MIPTH BUDGET 1,220,471 63 800,000 90,841 11 88,553 705,694 251,814 64 40,000 65,577 164 44,638 140,186 884,381 25 1,500,000 177,485 12 155,850 2,678,619 365,561 44 100,000 3,150 3 2,493 462,439 133,017 33 200,000 0 0 0 266,983 93,943 74 50,000 14,686 29 4,328 33,057 53,391 11 100,000 6,088 6 4,775 418,609 1,395,282 61 1,500,000 160,488 11 110,483 909,218 1,087,036 37 2,500,000 369,960 15 317,313 1,890,964 8,687 4 50,000 1,822 4 391 191,313 479,888 80 550,000 24,619 5 8,066 120,112 401,820 122 1,000,000 128,123 13 71,014 72,820- 27,356 18 250,000 997 0 0 122,644 53,145 53 50,000 2,445 5 1,178 46,855 6,455,792 45 8,690,000 1,046,281 12 809,082 7,913,873 130,933 52 100,000 0 0 0 119,067 9,535 5 120,000 9,535 8 8,885 190,465 140,468 31 220,000 9,535 4 8,885 309,532 104,779 87 0 50,865 0 50,865 16,221 129,313 65 5,000 311 6 0 70,687 455,435 91 800,000 66,460 8 47,389 44,565 8,061 8 250,000 7,001 3 4,708 91,939 86,934 13 681,000 86,934 13 86,934 594,066 784,522 49 1,736,000 211,571 12 189,896 817,478 549,840 86 75,000 2,016 3 2,016 90,160 44,391 81 5,000 0 0 0 10,609 393,452 98 5,000 22,651 453 10,550 8,548 83 0 400,000 0 0 0 49,917 0 0 60,000 0 0 0 60,000 91,684 46 1,000 0 0 0 108,316 12,480 62 10,000 0 0 0 7,520 19,964 20 200,000 0 0 0 80,036 1,111,894 73 756,000 24,667 3 12,566 415,106 PREPARED 9/10/13, 14:07:34 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /G4185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RE2gjNING PROD ALLC•JC'ATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ATrlY'ATRi1 NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY YEAR YTD 14= BUDGET SUBSTANTIALLY Cy7F= 5973 No ORINDA SEWER PEN PH 4 2,589,000 2,589,000 2,579,806 100 10,000 116 1 116 9,194 8401 WC SEWER RENOV PH9 3,088,000 3,088,000 3,026,753 98 1,000 17,211- 721- 92,388 61,247 SUB -TOTAL : 5,677,000 5,677,000 5,606,559 99 11,000 17,095- 155- 92,504 70,441 UNALLOCATED AUTHORIZATIONS 4,913,085 0 PROGRAM CONTINGENCY 627,950 0 Collection System 29,166,700 52,949,900 14,099,235 48 11,413,000 1,274,959 11 1,112,933 15,067,465 a9 PREPARED 9/10/13, 14:07:34 CAPITAL IMPR9vII4ENP BUDGET PAGE 5 PROGRAM /C3f185L4 17% OF FISCAL YEAR ELAPSED ACCCiNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERK ENDING: 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Irrproverents TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING. PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS 'FY YEAR YTD MNTH BUDGET VE IIM , EQUIP & FURNN 8514 2013 -14 EQUIP & VEFIIC1 886,400 645,400 0 0 645,400 0 0 0 886,400 SUB - TOTAL : 886,400 645,400 0 0 645,400 0 0 0 886,400 MANTNT INFO SYSTEMS 8195 INFO TEC WLCGY DEVEUJRC 6,646,000 5,485,000 6,027,500 91 1,100,000 10,215 1 1,703 618,500 8227 GDI TREATMENT PLANT 500,000 525,800 222,444 45 150,000 0 0 0 277,556 8232 GDI /-cZM REPLACEMENT 750,000 833,000 268,947 36 450,000 17,799 4 7,526 481,053 SUB- TCITAL 7,896,000 6,843,800 6,518,891 83 1,700,000 28,014 2 9,229 1,377,109 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 73,000 47,616 79 10,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 753,000 1,021,000 737,934 98 90,000 8,504 9 2,943 15,066 2 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 212,402 97 60,000 13,466 23 10,587 6,598 J O 8225 IMHOFF TRIANGLE DEVIPMWT 63,000 55,100 43,545 69 5,000 0 0 0 19,455 8226 SEISMIC IMPR(A7II4E[PPS HOB 5,716,000 6,221,000 4,069,920 71 1,800,000 860,560 48 430,341 1,646,080 8229 NARTINEZ EASEMENT ACQUIS 130,000 144,000 115,052 89 5,000 475 10 0 14,948 8230 CAPITAL LEGAL SERVICES 210,000 465,000 75,348 36 70,000 817 1 817 134,652 8233 CSOD FACILITY IMPRCNII4aNT 200,000 350,000 137,690 69 30,000 808 3 218 62,310 8234 HOB IMPPZ,?EMENTS 234,000 1,385,000 160,539 69 160,000 983 1 0 73,461 8236 DISTRICT EASEMENTS 75,000 740,000 20,549- 27- 75,000 20,549- 27- 20,549- 95,549 9999 CAPITAL PROJECT CLEARING 0 36,500 122,423 0 1,000 122,425 243 9,769 122,423 - SUB -TOTAL : 7,660,000 10,664,600 5,701,920 74 2,306,000 987,509 43 434,126 1,958,080 SUBSTANTIALLY COMPLETE 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 803,973 84 956,654 856- 0 856- 152,681 SUB -TOTAL : 956,654 956,654 803,973 84 956,654 856- 0 856- 152,681 UNALLOCATED AU!'FDRIZATIONS 2,563,450 0 PROGRAM CONTINGENCY 176,150 0 General Inproverents 20,138,654 19,110,454 13,024,784 65 5,608,054 1,014,667 18 442,499 7,113,870 PREPARED 9/10/13, 14:07:34 CAPITAL IMPROVEMENT BUDGET PROGRAM /Q1Il85L4 17% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2013 ---------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PID THIS FY URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,657,500 1,759,000 1,523,376 92 105,000 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 5,000 7279 CONCORD NAVAL WEAPONS REW 280,000 321,000 264,764 95 5,000 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,336,000 2,630,680 67 3,060,000 7300 REFINERY RECYCLED WATER 150,000 406,100 65,406 44 100,000 SUB -TOTAL : 6,022,500 6,856,800 4,494,310 75 3,275,000 UNALLOCATED AUTHORIZATIONS 766,650 PROGRAM CNTINGENCY 40,350 PAGE 6 ACCOUNTING PERIOD 2/2014 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD MONTH BUDGET 67,095 64 31,073 134,124 0 0 0 9,916 610 12 405 15,236 412,250 14 35,469 1,284,320 9,064 9 3,682 84,594 489,019 15 70,629 1,528,190 Recycled Water 6,829,500 6,856,800 4,494,310 66 3,275,000 489,019 GRAND TOTAL 87,512,854 127,801,754 43,524,033 0 29,011,054 3,267,551 0 0 15 70,629 2,335,190 0 1,941,663 43,988,821 19'"M CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS AUGUST, 2013 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 -- 1 (1) 31,700,000 28,200,000 9,000,000 31,700,000 31,740,905 100.00% 6,002.79 8,049.32 14,052.11 (5,500,000) 9,000,000 (4) 31.700,000 28,200,000 (5,500.000) 31,700,000 31,740.905 100.00% 6,002.79 8,049.32 14,052.11 (3) (5) (6) NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2013 was 0.260 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.260 %. (5) The market value of the portfolio on August 31, 2013 was $31,740,905. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. (307.17) 1,312.49 1,005.32 5,695.62 9,361.81 15,057.43 3z PREPARED 9/10/13, 14 :05:02 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------ - - - - -- CURRENT ASSETS CASH 120,645.23 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 1,468.55 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 600,000.00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 TOTAL ASSETS 5,022,113.78 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 159,342.36 - DUE TO S/C 9,565.33 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,168,907.69 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,282,640.80 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 430,862.15 REVENUE SUMMARY 601,427.44- TOTAL FUND EQUITY 3,853,206.09 - TOTAL LIABILITIES AND FUND EQUITY 5,022,113.78- PREPARED 09/09/13, 12:16:36 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0&M 7501 INSURANCE RECOVERY - HEM * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 02/2014 PERIOD ENDING: 8/31/2013 - - - - -- MNPH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance 8 Budget Actual Variance % BUDGET % 270 163 107- 39.63- 540 334 206- 38.15- 3,250 10.28 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 163 107- 39.63- 540 334 206- 38.15- 3,250 10.28 650 391 259- 39.85- 1,300 803 497- 38.23- 7,800 10.29 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 391 259- 39.85- 1,300 803 497- 38.23- 7,800 10.29 316 141 175- 55.38- 632 290 342- 54.11- 3,800 7.63 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 600,000 600,000 0 .00 600,000 100.00 0 0 0 .00 0 0 0 .00 31,500 .00 316 141 175- 55.38- 600,632 600,290 342- .06- 635,300 94.49 -- 1,236 -- - - - --- 696 - - -- - - -- 540- - - - -- ------ 43.69- - - - --- 602,472 - ----- - - - - -- --- 601,427 ---- --- - 1,045- 17- — 646,350 93.05 0 PREPARED 09/09/13, 12:15:24 PROGRAM SELEEXP A(XX)Wr DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LASSES 1421 LEGAL SERVICES 1422 TECMICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING SVS 1426 CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 02/2014 PERIOD ENDING: 8/31/2013 - - - - -- MNTH- TO -= -- - - - - -- - - - -- YEAR -TO -DATE - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 20,833 410 20,423 98.03 41,666 600 41,066 98.56 250,000 .24 1,250 0 1,250 100.00 2,500 0 2,500 100.00 15,000 .00 3,333 0 3,333 100.00 6,666 628 6,038 90.58 40,000 1.57 25,416 410 25,006 98.39 50,832 1,228 49,604 97.58 305,000 .40 0 0 0 .00 0 0 0 .00 0 .00 8,333 0 8,333 100.00 16,666 0 16,666 100.00 100,000 .00 2,916 0 2,916 100.00 5,832 0 5,832 100.00 35,000 .00 11,249 0 11,249 100.00 22,498 0 22,498 100.00 135,000 .00 833 0 833 100.00 1,666 0 1,666 100.00 10,000 .00 1,250 0 1,250 100.00 2,500 0 2,500 100.00 15,000 .00 416 0 416 100.00 832 0 832 100.00 5,000 .00 0 0 0 .00 351,000 296,933 54,067 15.40 351,000 84.60 0 0 0 .00 100,000 132,702 32,702- 32.70- 100,000 132.70 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 1,500 .00 2,499 0 2,499 100.00 455,998 429,635 26,363 5.78 482,500 - - - - -- 89.04 -- - - - - -- - - - --- 39,164 ------- - -- - -- ---- 410 --- - - - -- 38,754 --- - - - --- ------ 98.95 - - - - -- 529,328 ------ - -- - -- -- 430,862 - - - - -- 98,466 - - - - -- ------ 18.60 922,500 46.71 42 � CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS AUGUST, 2013 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - - - - -- 1 (1) 4,300,000 3,300,000 1,000,000 4,300,000 4,305,549 100.00% 695.95 772.60 1,468.55 (3) 4,300 000 3,300,000 1,000,000 4,300,000 4,305,549 100.00% 695.95 772.60 1,468.55 (2) (41.11) 0.00 (41.11) 654.84 772.60 1,427.44 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2013 was 0.260 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.260 %. (4) The market value of the portfolio on August, 2013 was $4,305,549. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 3G PREPARED 9/10/13, 14:05:02 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 2/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 315,286.56 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 36,484.28 DUE FROM R/E 54,178,471.37 DUE FROM S/C 69,465.67 DUE FROM S/I .00 TOTAL ASSETS 60,012,207.88 LIABILITIES DUE TO R/E .00 DUE TO S/C 19,559,988.39 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 866,827.15 - BONDS PAYABLE 39,875,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 60,301,815.54- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 289,607.66 REVENUE SUMMARY .00 TOTAL FUND EQUITY 289,607.66 TOTAL LIABILITIES AND FUND EQUITY 60,012,207.88- PREPARED 09/09/13, 12:18:17 PROGRAM DEBTREV ACODUNT DESCRIPTION 4550 1998 BOND IINEREST INC(IE 4551 2002 BOND INTEREST INCXME 4552 RECYC H2O IRAN INT INC)ME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA OCSSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 8/31/2013 PAGE 1 ACCOUNTING PERIOD 02/2014 - - - - -- M NTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 25,000 .00 0 0 0 .00 0 0 0 .00 5,563,816 .00 0 0 0 .00 0 0 0 .00 5,588,816 .00 - - - - -- 0 ------- - - - - -- ------ 0 - - - - -- --- 0 - - - - -- ------ .00 - - - - -- 0 -- ---- - - - - -- ------ 0 - - - - -- --- 0 - - - - -- .00 ------ - -- --- --- 5,588,816 - - - - -- .00 PREPARED 09/09/13, 12:17:49 PROCRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE • DEBT SERVICE CENTRAL CQIM COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 8/31/2013 PAGE 1 ACCOUNTING PERIOD 02/2014 - - - - -- M ?IH-TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUM. BUST Actual Variance % Budget Actual Variance % BUDEET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 22,538 .00 295,651 359,073 63,422- 21.45- 295,651 289,608 6,043 2.04 1,681,696 17.22 295,651 359,073 63,422- 21.45- ------ 295,651 - - - - -- 289,608 - ---- - - - - -- ------ 6,043 - --- -- -- 2.04 - - - - -- 1,704,234 ----- - - - - - -- --- 16.99 - -'--- - -- ---- 295,651 ------ - - - - -- ----- 359,073 - - - - -- --- 63,422- - - - - -- 21.45- 295,651 289,608 6,043 2.04 1,704,234 16.99