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HomeMy WebLinkAbout03.c. Receive September 2013 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT October 16, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING ` SUBJECT: O & M Expense Vari nce Analysis The following are brief year -to -date variance explanations at major category levels through period ending September, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 16,229,200 15,600,294 628,906 Expenses lower due to vacant positions and associated benefit savings from those positions. Chemicals 359,249 252,432 106,817 Deliveries and invoicing of chemicals vary as opposed to the evenly distributed budget. Repairs & Maintenance 942,027 637,754 304,273 Lower than budgeted expenses thus far for Outside Repairs & Maintenance expense as budget is evenly distributed versus actual expenses occurring sporadically. Outside Services 669,079 358,840 310,239 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Materials & Supplies 503,641 358,719 144,922 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Other Expenses 576,735 422,906 153,829 Public Agency Fees lower as expenses are typically lower the first few months of the fiscal year. Additional positive variance from lower than budgeted expense thus far for Tech Train, Conf & Meeting expense. 3.c. CENTRAL CONTRA COSTA SANITARY DISTRICT October 16, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING t/ SUBJECT: Sewer Constructi2Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending September, 2013: Revenue Favorablel(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 1,197,498 2,945,527 1,748,029 One large application posted to September which was for 161 N. Civic Drive in Walnut Creek (300 apartments with commercial space). FINANCIAL STATEMENT SUMMARY September, 2013 O & M Revenue Sep -13 Actual Budget Variance O & M Expenses 5,521 5,695 174 3.1% 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 Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 1,858 1,321 537 40.6% YEAR -TO -DATE Actual Budget Variance 19,214 20,998 1,784 8.5% Variance 629 0 107 . 34 304 41 61 310 145 154 1,785 Year- to- date Unfavorable Variance > $10K: 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 1,785 Sewer Construction YEAR -TO -DATE Revenue 3,212 Expense 5,765 Over /Under (2,553) TEMPORARY INVESTMENTS: Held in District LAW Account; LAW yield as of September, 2013 was 0.257 %. 30 PREPARED 10/09/13, 16:13:53 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2013 001 RUNNING EXPENSE ------------ --- - - - -- CURRENT ASSETS CASH 17,262,248.91 591,244.58 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 162,692.12 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 60.75 ACCOUNTS RECEIVABLE -COBRA 234.39 A /R -SSC DIRECT BILL 1,111,612.93 COMPUTER PURCHASE PROGRAM 11,709.37 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 95,784.07 PREPAID EXPENSES 875,518.14 PREPAID RETIREMENT 14,635,214.84 SUPPLIES & MATERIAL INV 1,974,618.35 DUE FROM S/C 52,011,668.06 DUE FROM S/I 159,342.36 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT LAND 17,262,248.91 INTANGIBLE ASSETS 4,596,467.00 ACCUM DEPR - INTANGIBLE 135,315.72 - BUILDINGS 36,120,719.95 ACC DEPR- BUILDINGS 8,059,167.55 - TREATMENT PLANT 299,830,466.06 ACC DEPR- TREATMENT PLANT 180,670,823.91 - PUMPING STATIONS 54,412,729.93 ACC DEPR- PUMPING STATIONS 24,342,929.15 - SEWAGE COLLECTION FACIL 311,633,989.21 OUTFALL SEWERS 11,338,934.72 FURNITURE & EQUIPMENT 15,651,212.16 ACC DEPR -FURN & EQUIP 11,851,588.19 - VEHICLES 6,558,064.91 ACC DEPR- VEHICLES 4,100,982.35 - RECY WATER INFRASTRUCTURE 13,515,026.00 ACCUM DEPRC -RECY WATER 5,898,342.72 - ACC DEPR- SEWAGE COL SYS 53,103,663.00 - ACC DEPR - OUTFALL 3,012,480.78 - CONTRIBUTED SEWER LINES 150,834,929.81 ACC DEPR - CONTRIB ASSETS 51,127,280.04 - CONSTRUCTION IN PROGRESS 24,533,253.67 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 24,554,777.62- 71,735,241.91 y 603,985,468.92 -- ---- ---- -- -- 675,720,710.83 -------- - - - - -- -------------- PREPARED 10/09/13, 16:13:53 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ ---------------------- -- -- ---- DUE TO S/I 600,000.00 - DUE TO DEBT FUND 54,178,471.37 - ACCOUNTS PAYABLE 247,763.57 - SALES TAX PAYABLE 7,806.62 - ACCRUED WAGES PAYABLE 878,013.74 - 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 1,445,048.92 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 9,574.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,552.53 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 11.22 - LIFE INS .44 DELTA DENTAL 16.19 - POST EMP. BENEFIT -OPEB 1,139,662.23 - CAFETERIA PLAN PAYABLE 95,140.73 - PERMIT CLEARING 9,685.68 - WORKERS' COMP INS PAYABLE 492,674.21 ACCRUED COMPENSATED ABS. 3,826,681.92 - REFUNDABLE DEPOSITS 80,279.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 101,538.96 - REIMBURSEMENT FEES 152,750.60- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 151,143,277.57 - 93,824,554.51- 75,301,279.00- 273,399,534.67- 12,572,710.28- 19,214,439.92 1,857,694.15- 86,836,100.57- 588,884,610.26- -------------- 675,720,710.83- -------------- -------------- 0 PREPARED 1c,,- ,,/13, 16:11:04 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE e ESTIMATE e 2200 SEWER SVC CHARGE - COUNTER 8,258 79,893 71,635 867.5 24,774 133,401 108,627 438.5 99,100 134.6 2300 SEWER SVC CHRG - COUNTY 0 22,199- 22,199- .0 0 22,199- 22,199- .0 58,580,200 .0 2400 SEWER SVC CHRG - DIRECT 874,400 1,111,101 236,701 27.1 874,400 1,113,388 238,988 27.3 874,400 127.3 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 0 1,833 100.0- 5,499- 0 5,499 100.0- 22,000- .0 SEWER SERVICE CHARGES 880,825 1,168,795 287,970 32.7 893,675 1,224,590 330,915 37.0 59,531,700 2.1 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 22,968 3,802 19.8 57,498 90,703 33,205 57.7 230,000 39.4 1700 SEPTIC TANK DUMPING 5,416 7,124 1,708 31.5 16,248 20,412 4,164 25.6 65,000 31.4 1900 OVERTIME INSPECTION 750 218 532- 70.9- 2,250 1,744 506- 22.5- 9,000 19.4 2000 SIDE SEWER INSPECTION 40,750 58,076 17,326 42.5 122,250 183,782 61,532 50.3 489,000 37.6 2700 SALES 166 0 166 - 100.0- 498 125 373- 74.9- 2,000 6.3 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 6,000 0 6,000 - 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 833 730 103- 12.4- 2,499 2,920 421 16.8 10,000 29.2 3301 POLLUTION PREVENTION 6,000 0 6,000- 100.0- 6,000 0 6,000 - 100.0- 24,000 .0 3500 LEASE RENTAL INCOME 43,941 15,677 28,264- 64.3- 131,823 107,784 24,039- 18.2- 527,300 20.4 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 46,666 139,895 93,229 199.8 66,666 163,519 96,853 145.3 102,000 160.3 4300 ANNEXATION CHARGES 2,000 458 1,542- 77.1- 6,000 7,260 1,260 21.0 24,000 30.3 4500 INTEREST INCOME 0 44- 44- .0 0 41- 41- .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 7,315 4,315 143.8 9,000 19,337 10,337 114.9 745,000 2.6 6000 MISCELLANEOUS INCOME 0 20,316 20,316 .0 0 34,107 34,107 .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- 498 1,452 954 191.6 2,000 72.6 OTHER REVENUES 170,854 272,733 101,879 59.6 427,230 633,104 205,874 48.2 2,820,300 22.4 FUND TOTALS 1,051,679 1,441,528 389,849 37.1 1,320,905 1,857,694 536,789 40.6 75,152,000 2.5 PREPARED 10/09/13, 9:40:19 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ - - - - -- --YEAR -TO- DATE-------- --- - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 146,388 35,022 19.3 544,230 399,848 144,382 26.5 2,176,963 18.4 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,832,027 131,110 6.7 5,889,411 5,608,644 280,767 4.8 23,557,800 23.8 0103 SALARIES & WAGES -COMP ABS 25,000 38,813 13,813- 55.3- 75,000 65,929 9,071 12.1 300,000 22.0 0105 OVERTIME 80,781 68,886 11,895 14.7 242,343 188,883 53,460 22.1 969,535 19.5 0106 STANDBY PAID 18,975 17,674 1,301 6.9 56,925 51,894 5,031 8.8 227,723 22.8 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 127,491- 0 127,491 -100.0 510,000- .0 SALARIES & WAGES 2,226,806 2,103,788 123,018 5.5 6,680,418 6,315,198 365,220 5.5 26,722,021 23.6 0201 WORKERS' COMPENSATION INS 48,772 32,037 16,735 34.3 146,316 95,966 50,350 34.4 585,515 16.4 0202 STATE UNEMPLOYMENT INSUR 7,500 2,136 5,364 71.5 7,500 2,136 5,364 71.5 30,000 7.1 0203 FEDERAL MEDICARE TAX 30,827 29,145 1,682 5.5 92,481 87,689 4,792 5.2 370,161 23.7 0204 MEDICAL & HEALTH INSUR 811,242 821,850 10,608- 1.3- 2,433,726 2,303,092 130,634 5.4 9,735,139 23.7 0205 RETIREMENT CONTRIBUTION 1,199,230 1,230,210 30,980- 2.6- 4,118,493 3,604,837 513,656 12.5 20,640,634 17.5 0206 DEFERRED COMP. CONTRIB 130,345 125,081 5,264 4.0 391,035 376,571 14,464 3.7 1,564,386 24.1 0207 DENTAL INSURANCE 76,050 74,241 1,809 2.4 228,150 221,839 6,311 2.8 912,856 24.3 0208 LONG -TERM DISABILITY INS 6,162 5,802 360 5.8 18,486 17,298 1,188 6.4 74,135 23.3 0209 LIFE INSURANCE 14,327 13,339 988 6.9 42,981 39,810 3,171 7.4 172,158 23.1 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 283,743- 0 283,743 -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 2,229,874 2,333,841 103,967- 4.7- 10,579,825 10,133,638 446,187 4.2 36,694,384 27.6 0250 CAPITALIZED ADM OVERHEAD 343,681- 274,230- 69,451- 20.2 1,031,043- 848,542- 182,501- 17.7 4,124,238- 20.6 CAPITALIZED ADM OVERHEAD 343,681- 274,230- 69,451- 20.2 1,031,043- 848,542- 182,501- 17.7 4,124,238- 20.6 TOTAL LABOR CHARGES 4,112,999 4,163,399 50,400- 1.2- 16,229,200 15,600,294 628,906 3.9 59,292,167 26.3 0301 DIRECTOR MEETING FEES 4,933 3,629 1,304 26.4 14,799 12,063 2,736 18.5 59,200 20.4 0302 BOARD TRAINING AND CONF 5,333 6,414 1,081- 20.3- 15,999 11,095 4,904 30.7 64,000 17.3 0303 BOARD HEALTH BENEFITS 2,703 5,519 2,816- 104.2- 8,109 16,572 8,463- 104.4- 32,437 51.1 DIRECTOR FEES & EXPENSES 12,969 15,562 2,593- 20.0- 38,907 39,730 823- 2.1- 155,637 25.5 0402 LIME 25,000 43,921 18,921- 75.7- 75,000 82,013 7,013- 9.4- 300,000 27.3 0403 POLYMER 37,500 0 37,500 100.0 81,500 52,173 29,327 36.0 450,000 11.6 0404 BOILER CHEMICALS 6,000 0 6,000 100.0 18,000 0 18,000 100.0 72,000 .0 0406 OTHER CHEMICALS 45,000 16,854 28,146 62.5 135,000 82,568 52,432 38.8 540,000 15.3 0407 HYPOCHLORITE 16,583 13,309 3,274 19.7 49,749 35,678 14,071 28.3 199,000 17.9 CHEMICALS 130,083 74,084 55,999 43.0 359,249 252,432 106,817 29.7 1,561,000 16.2 0501 ELECTRICAL 82,931 106,242 23,311- 28.1- 210,660 217,016 6,356- 3.0- 995,200 21.8 0502 NATURAL GAS 184,707 219,280 34,573- 18.7- 382,038 411,455 29,417- 7.7- 2,216,500 18.6 0503 LAND -FILL GAS 39,416 46,731 7,315- 18.6- 78,832 45,731 33,101 42.0 473,000 9.7 0504 WATER 8,519 4,217 4,302 50.5 25,557 19,104 6,453 25.2 102,250 18.7 0505 TELEPHONE 27,558 24,872 2,686 9.7 82,674 52,950 29,724 36.0 330,700 16.0 UTILITIES 343,131 401,342 58,211- 17.0- 779,761 746,256 33,505 4.3 4,117,650 18.1 PREPARED 10/09/13, 9:40:19 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 8 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 1,198 6,393 84.2 22,773 11,240 11,533 50.6 91,100 12.3 0602 VEHIC /EQUIP REPAIR MAINT 9,166 12,677 3,511- 38.3- 27,498 24,498 3,000 10.9 110,000 22.3 0603 GENERAL REPAIRS & MAINT 80,161 147,857 67,696- 84.5- 240,483 313,767 73,284- 30.5- 962,000 32.6 0604 OUTSIDE REPAIRS & MAINT 170,547 64,090 106,457 62.4 511,601 164,264 347,337 67.9 2,046,701 8.0 0605 COMPUTER REPAIRS & MAINT 47,224 17,606 29,618 62.7 139,672 113,205 26,467 18.9 555,726 20.4 0606 REAL PROPERTY REPAIRS 0 5,146 5,146- .0 0 10,780 10,780- .0 0 .0 REPAIRS & MAINTENANCE 314,689 248,574 66,115 21.0 942,027 637,754 304,273 32.3 3,765,527 16.9 0701 ASH REMOVAL 12,666 11,462 1,204 9.5 37,998 34,454 3,544 9.3 152,000 22.7 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 6,249 0 6,249 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 5,691 1,809 24.1 22,500 9,335 13,165 58.5 90,000 10.4 0704 JANITORIAL & REFUSE REMOV 24,147 22,804 1,343 5.6 72,441 67,005 5,436 7.5 289,800 23.1 0705 SPOILS REMOVAL 2,500 88 2,412 96.5 7,500 88 7,412 98.8 30,000 .3 0706 HAZARDOUS WASTE DISPOSAL 28,140 25,762 2,378 8.5 40,420 35,362 5,058 12.5 513,700 6.9 HAULING & DISPOSAL 77,036 65,807 11,229 14.6 187,108 146,244 40,864 21.8 1,100,500 13.3 0801 PROFESSIONAL SERVICES 10,520 15,702 5,182- 49.3- 31,560 30,139 1,421 4.5 126,250 23.9 0802 LEGAL SERVICES -BOARD 6,666 7,365 699- 10.5- 19,998 7,365 12,633 63.2 80,000 9.2 0803 LEGAL SERVICES -STAFF 22,586 14,487 8,099 35.9 60,292 13,760 46,532 77.2 271,100 5.1 PROFESSIONAL & LEGAL SERV 39,772 37,554 2,218 5.6 111,850 51,264 60,586 54.2 477,350 10.7 0901 OUTSIDE SAFETY SERVICES 8,723 0 8,723 100.0 22,219 10,879 11,340 51.0 89,200 12.2 0902 TECHNICAL SERVICES 189,281 94,589 94,692 50.0 557,843 290,833 267,010 47.9 2,271,520 12.8 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 2,916 1,013 1,903 65.3 56,248 47,878 8,370 14.9 309,500 15.5 0905 REPROGRAPHIC SERVICES 1,090 746 344 31.6 3,270 746 2,524 77.2 13,101 5.7 0906 RECRUITMENT 9,833 2,926 6,907 70.2 29,499 8,504 20,995 71.2 118,000 7.2 OUTSIDE SERVICES 211,843 99,274 112,569 53.1 669,079 358,840 310,239 46.4 2,801,621 12.8 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 7,067 10,699 60.2 53,298 26,016 27,282 51.2 213,260 12.2 1102 GASOLINE, OIL & FUEL 22,666 24,123 1,457- 6.4- 67,998 54,148 13,850 20.4 272,000 19.9 1103 OPERATING SUPPLIES 99,187 109,901 10,.714- 10.8- 297,561 244,776 52,785 17.7 1,190,410 20.6 1104 OPERATING FUEL 4,000 0 4,000 100.0 12,000 0 12,000 100.0 48,000 .0 1105 LABORATORY SUPPLIES 12,891 10,373 2,518 19.5 38,673 34,442 4,231 10.9 154,700 22.3 1106 SAFETY SUPPLIES 11,515 3,502 8,013 69.6 34,111 12,990 21,121 61.9 138,345 9.4 1108 INVENTORY OVER /SHORT 0 2,662- 2,662 .0 0 13,653- 13,653 .0 0 .0 MATERIALS & SUPPLIES 168,025 152,304 15,721 9.4 503,641 358,719 144,922 28.8 2,016,715 17.8 1201 RENTS & LEASES 16,224 8,297 7,927 48.9 48,672 41,200 7,472 15.4 195,801 21.0 1202 PUBLIC AGENCY FEES 29,451 7,075 22,376 76.0 88,353 10,432 77,921 88.2 493,844 2.1 1203 PUBLIC INFORMATION 23,790 9,617 14,173 59.6 71,370 68,497 2,873 4.0 285,500 24.0 1204 TUITION REIMBURSEMENT 3,127 4,000 873- 27.9- 9,381 4,000 5,381 57.4 53,550 7.5 PREPARED 10/09/13, 9:40:19 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 26,042 6,238 19.3 96,840 55,585 41,255 42.6 393,570 14.1 1206 CERTIFICATION & LICENSES 1,614 656 958 59.4 4,842 2,498 2,344 48.4 19,397 12.9 1207 CLAIMS 41 0 41 100.0 123 0 123 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,755 206 2,549 92.5 8,265 923 7,342 88.8 34,688 2.7 1209 MILEAGE REIMBURSEMENTS 784 1,284 500- 63.8- 2,352 2,360 8- .3- 9,490 24.9 1210 PUBLIC NOTICES 486 1,769 1,283- 264.0- 1,458 1,769 311- 21.3- 5,850 30.2 1211 OUTSIDE ORGANIZATION FEES 164,347 199,675 35,328- 21.5- 214,457 210,328 4,129 1.9 314,040 67.0 1212 EMPLOYEE MEMBERSHIPS 3,024 3,080 56- 1.9- 10,072 6,518 3,554 35.3 39,224 16.6 1213 MISCELLANEOUS 3,434 1,064 2,370 69.0 10,302 17,560 7,258- 70.5- 41,330 42.5 1216 PROFESSIONAL EXP REIMB 3,416 365 3,051 89.3 10,248 1,236 9,012 87.9 50,000 2.5 OTHER EXPENSES 284,773 263,130 21,643 7.6 576,735 422,906 153,829 26.7 1,936,785 21.8 NET EXPENSES 5,695,320 5,521,030 174,290 3.1 20,997,557 19,214,439 1,783,118 8.5 77,824,952 24.7 TOTAL EXPENSE 5,695,320 5,521,030 174,290 3.1 20,997,557 19,214,439 1,783,118 8.5 77,824,952 24.7 PREPARED 10/09/13, 9:40:21 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - -- - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 416,794 396,845 19,949 4.8 1,250,382 1,109,312 141,070 11.3 5,001,596 22.2 EMPLOYEE BENEFITS 705,406 746,664 41,258- 5.8- 5,581,877 5,428,304 153,573 2.8 13,304,847 40.8 CAPITALIZED ADM OVERHEAD 4,806- 1,754- 3,052- 63.5 14,418- 5,682- 8,736- 60.6 57,679- 9.9 DIRECTOR FEES & EXPENSES 12,969 15,562 2,593- 20.0- 38,907 39,730 823- 2.1- 155,637 25.5 UTILITIES 10,008 4,581 5,427 54.2 30,024 15,561 14,463 48.2 120,100 13.0 REPAIRS & MAINTENANCE 44,556 15,253 29,303 65.8 133,628 107,181 26,447 19.8 534,715 20.0 PROFESSIONAL & LEGAL SERV 28,601 28,787 186- .7- 85,003 43,080 41,923 49.3 343,250 12.6 OUTSIDE SERVICES 91,030 63,386 27,644 30.4 320,590 265,052 55,538 17.3 1,265,700 20.9 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 18,943 2,510 16,433 86.7 56,746 3,310 53,436 94.2 227,385 1.5 OTHER EXPENSES 44,338 21,319 23,019 51.9 133,914 104,614 29,300 21.9 552,495 18.9 ADMINISTRATION 1,367,839 1,293,153 74,686 5.5 8,216,653 7,710,462 506,191 6.2 22,048,046 35.0 SALARIES & WAGES 500,742 472,918 27,824 5.6 1,502,226 1,442,612 59,614 4.0 6,008,963 24.0 EMPLOYEE BENEFITS 416,102 431,994 15,892- 3.8- 1,368,201 1,278,356 89,845 6.6 6,432,260 19.9 CAPITALIZED ADM OVERHEAD 313,307- 262,851- 50,456- 16.1 939,921- 818,758- 121,163- 12.9 3,759,705- 21.8 UTILITIES 16,031 15,449 582 3.6 48,093 32,455 15,638 32.5 192,400 16.9 REPAIRS & MAINTENANCE 8,903 9,725 822- 9.2- 26,709 27,906 1,197- 4.5- 106,861 26.1 HAULING & DISPOSAL 28,765 27,567 1,198 4.2 42,295 39,411 2,884 6.8 521,200 7.6 PROFESSIONAL & LEGAL SERV 8,255 8,433 178- 2.2- 18,099 7,850 10,249 56.6 99,100 7.9 OUTSIDE SERVICES 34,463 19,854 14,609 42.4 93,389 22,151 71,238 76.3 515,100 4.3 MATERIALS & SUPPLIES 16,219 12,392 3,827 23.6 48,657 36,680 11,977 24.6 194,710 18.8 OTHER EXPENSES 20,179 10,770 9,409 46.6 60,537 29,456 31,081 51.3 271,862 10.8 lC/ ENGINEERING 736,352 746,251 9,899- 1.3- 2,268,285 2,098,119 170,166 7.5 10,582,751 19.8 SALARIES & WAGES 436,878 428,803 8,075 1.8 1,310,634 1,304,653 5,981 .5 5,242,615 24.9 EMPLOYEE BENEFITS 393,335 410,854 17,519- 4.5- 1,283,164 1,250,652 32,512 2.5 5,958,314 21.0 CAPITALIZED ADM OVERHEAD 10,707- 4,443- 6,264- 58.5 32,121- 12,002- 20,119- 62.6 128,494- 9.3 UTILITIES 11,299 14,544 3,245- 28.7- 33,897 28,581 5,316 15.7 135,600 21.1 REPAIRS & MAINTENANCE 62,496 23,403 39,093 62.6 187,488 71,437 116,051 61.9 750,001 9.5 HAULING & DISPOSAL 10,066 6,093 3,973 39.5 30,198 19,246 10,952 36.3 120,800 15.9 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 2,499 167 2,332 93.3 10,000 1.7 OUTSIDE SERVICES 7,777 1,371 6,406 82.4 23,331 7,805 15,526 66.5 93,371 8.4 MATERIALS & SUPPLIES 59,211 75,719 16,508- 27.9- 177,282 147,612 29,670 16.7 710,620 20.8 OTHER EXPENSES 15,589 13,602 1,987 12.7 46,767 41,258 5,509 11.8 196,152 21.0 COLLECTION SYSTEM OPS. 986,777 970,113 16,664 1.7 3,063,139 2,859,409 203,730 6.7 13,088,979 21.8 SALARIES & WAGES 779,805 728,619 51,186 6.6 2,339,415 2,229,367 110,048 4.7 9,357,800 23.8 EMPLOYEE BENEFITS 647,762 679,753 31,991- 4.9- 2,124,660 1,984,432 140,228 6.6 9,950,315 19.9 CAPITALIZED ADM OVERHEAD 14,305- 5,144- 9,161- 64.0 42,915- 10,117- 32,798- 76.4 171,687- 5.9 CHEMICALS 95,083 62,135 32,948 34.7 254,249 181,988 72,261 28.4 1,141,000 15.9 UTILITIES 262,348 321,284 58,936- 22.5- 575,545 575,341 204 .0 3,148,200 18.3 REPAIRS & MAINTENANCE 179,531 172,545 6,986 3.9 536,593 395,252 141,341 26.3 2,143,500 18.4 HAULING & DISPOSAL 37,622 30,552 7,070 18.8 112,866 82,932 29,934 26.5 451,500 18.4 PROFESSIONAL & LEGAL SERV 2,083 167 1,916 92.0 6,249 167 6,082 97.3 25,000 .7 OUTSIDE SERVICES 71,023 13,763 57,260 80.6 213,069 36,707 176,362 82.8 852,350 4.3 MATERIALS & SUPPLIES 70,269 59,985 10,284 14.6 210,807 165,570 45,237 21.5 843,400 19.6 OTHER EXPENSES 201,449 215,010 13,561- 6.7- 325,863 242,814 83,049 25.5 877,629 27.7 PREPARED 10/09/13, 9:40:21 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,332,670 2,278,669 54,001 2.3 6,656,401 5,884,453 771,948 11.6 28,619,007 20.6 SALARIES & WAGES 92,587 76,603 15,984 17.3 277,761 229,254 48,507 17.5 1,111,047 20.6 EMPLOYEE BENEFITS 67,269 64,576 2,693 4.0 221,923 191,894 30,029 13.5 1,048,648 18.3 CAPITALIZED ADM OVERHEAD 556- 38- 518- 93.2 1,668- 1,983- 315 18.9- 6,673- 29.7 CHEMICALS 35,000 11,949 23,051 65.9 105,000 70,444 34,556 32.9 420,000 16.8 UTILITIES 43,445 45,484 2,039- 4.7- 92,202 94,318 2,116- 2.3- 521,350 18.1 REPAIRS & MAINTENANCE 19,203 27,648 8,445- 44.0- 57,609 35,978 21,631 37.5 230,450 15.6 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 1,749 4,655 2,906 - 166.2- 7,000 66.5 OUTSIDE SERVICES 7,550 900 6,650 88.1 18,700 27,125 8,425- 45.1- 75,100 36.1 MATERIALS & SUPPLIES 3,383 1,698 1,685 49.8 10,149 5,547 4,602 45.3 40,600 13.7 OTHER EXPENSES 3,218 2,429 789 24.5 9,654 4,764 4,890 50.7 38,647 12.3 PUMP STATIONS 271,682 232,844 38,838 14.3 793,079 661,996 131,083 16.5 3,486,169 19.0 FUND TOTALS 5,695,320 5,521,030 174,290 3.1 20,997,557 19,214,439 1,783,118 8.5 77,824,952 24.7 l/ PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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. 88,522 77,558 10,964 12.4 265,566 196,266 69,300 26.1 1,062,282 18.5 0102 SALARIES & WAGES -NON MGMT 302,573 275,474 27,099 9.0 907,719 835,658 72,061 7.9 3,630,918 23.0 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 38,512 13,512- 54.0- 75,000 65,628 9,372 12.5 300,000 21.9 0105 OVERTIME 8,115 5,301 2,814 34.7 24,345 11,760 12,585 51.7 97,396 12.1 0110 SALARY VACANCY 7,416- 0 7,416 -100.0 22,248- 0 22,248 -100.0 89,000- .0 SALARIES & WAGES 416,794 396,845 19,949 4.8 1,250,382 1,109,312 141,070 11.3 5,001,596 22.2 0201 WORKERS' COMPENSATION INS 2,124 1,428 696 32.8 6,372 4,169 2,203 34.6 25,560 16.3 0202 STATE UNEMPLOYMENT INSUR 7,500 2,136 5,364 71.5 7,500 2,136 5,364 71.5 30,000 7.1 0203 FEDERAL MEDICARE TAX 5,633 5,095 538 9.6 16,899 14,842 2,057 12.2 67,679 21.9 0204 MEDICAL & HEALTH INSUR 434,384 459,456 25,072- 5.8- 1,303,152 1,216,944 86,208 6.6 5,212,659 23.3 0205 RETIREMENT CONTRIBUTION 221,655 211,265 10,390 4.7 761,224 607,817 153,407 20.2 3,815,002 15.9 0206 DEFERRED COMP. CONTRIB 23,574 22,052 1,522 6.5 70,722 63,137 7,585 10.7 282,960 22.3 0207 DENTAL INSURANCE 40,270 38,509 1,761 4.4 120,810 115,088 5,722 4.7 483,306 23.8 0208 LONG -TERM DISABILITY INS 988 957 31 3.1 2,964 2,698 266 9.0 11,889 22.7 0209 LIFE INSURANCE 6,194 5,766 428 6.9 18,582 17,073 1,509 8.1 74,392 23.0 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 36,916- 0 36,916 -100.0 110,748- 0 110,748 -100.0 443,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 705,406 746,664 41,258- 5.8- 5,581,877 5,428,304 153,573 2.8 13,304,847 40.8 0250 CAPITALIZED ADM OVERHEAD 4,806- 1,754- 3,052- 63.5 14,418- 5,682- 8,736- 60.6 57,679- 9.9 CAPITALIZED ADM OVERHEAD 4,806- 1,754- 3,052- 63.5 14,418- 5,682- 8,736- 60.6 57,679- 9.9 0301 DIRECTOR MEETING FEES 4,933 3,629 1,304 26.4 14,799 12,063 2,736 18.5 59,200 20.4 0302 BOARD TRAINING AND CONF 5,333 6,414 1,081- 20.3- 15,999 11,095 4,904 30.7 64,000 17.3 0303 BOARD HEALTH BENEFITS 2,703 5,519 2,816- 104.2- 8,109 16,572 8,463- 104.4- 32,437 51.1 DIRECTOR FEES & EXPENSES 12,969 15,562 2,593- 20.0- 38,907 39,730 823- 2.1- 155,637 25.5 0505 TELEPHONE 10,008 4,581 5,427 54.2 30,024 15,561 14,463 48.2 120,100 13.0 UTILITIES 10,008 4,581 5,427 54.2 30,024 15,561 14,463 48.2 120,100 13.0 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 1,248 824- 2,072 166.0 5,000 16.5- 0604 OUTSIDE REPAIRS & MAINT 5,398 105 5,293 98.1 16,154 810 15,344 95.0 64,800 1.3 0605 COMPUTER REPAIRS & MAINT 38,742 15,148 23,594 60.9 116,226 107,195 9,031 7.8 464,915 23.1 REPAIRS & MAINTENANCE 44,556 15,253 29,303 65.8 133,628 107,181 26,447 19.8 534,715 20.0 0801 PROFESSIONAL SERVICES 10,520 15,702 5,182- 49.3- 31,560 30,139 1,421 4.5 126,250 23.9 0802 LEGAL SERVICES -BOARD 6,666 7,365 699- 10.5- 19,998 7,365 12,633 63.2 80,000 9.2 0803 LEGAL SERVICES -STAFF 11,415 5,720 5,695 49.9 33,445 5,576 27,869 83.3 137,000 4.1 PROFESSIONAL & LEGAL SERV 28,601 28,787 186- .7- 85,003 43,080 41,923 49.3 343,250 12.6 0901 OUTSIDE SAFETY SERVICES 4,166 0 4,166 100.0 12,498 8,939 3,559 28.5 50,000 17.9 PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 59,714 16,526 21.7 228,720 202,078 26,642 11.6 914,900 22.1 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 791 746 45 5.7 2,373 746 1,627 68.6 9,500 7.9 0906 RECRUITMENT 9,833 2,926 6,907 70.2 29,499 8,504 20,995 71.2 118,000 7.2 OUTSIDE SERVICES 91,030 63,386 27,644 30.4 320,590 265,052 55,538 17.3 1,265,700 20.9 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 1,988 8,234 80.6 30,666 5,587 25,079 81.8 122,700 4.6 1103 OPERATING SUPPLIES 5,154 1,968 3,186 61.8 15,462 9,421 6,041 39.1 61,860 15.2 1106 SAFETY SUPPLIES 3,567 1,216 2,351 65.9 10,618 1,955 8,663 81.6 42,825 4.6 1108 INVENTORY OVER /SHORT 0 2,662- 2,662 .0 0 13,653- 13,653 .0 0 .0 MATERIALS & SUPPLIES 18,943 2,510 16,433 86.7 56,746 3,310 53,436 94.2 227,385 1.5 1201 RENTS & LEASES 3,182 414 2,768 87.0 9,546 2,305 7,241 75.9 39,200 5.9 1202 PUBLIC AGENCY FEES 208 0 208 100.0 624 0 624 100.0 2,500 .0 1203 PUBLIC INFORMATION 23,208 9,617 13,591 58.6 69,624 68,497 1,127 1.6 278,500 24.6 /? 1204 TUITION REIMBURSEMENT 333 2,000 1,667- 500.6- 999 2,000 1,001- 100.2- 10,000 20.0 ` J 1205 TECH TRAIN, CONF & MEETS 8,964 6,086 2,878 32.1 26,892 9,506 17,386 64.7 107,600 8.8 1206 CERTIFICATION & LICENSES 108 0 108 100.0 324 0 324 100.0 1,300 .0 1207 CLAIMS 41 0 41 100.0 123 0 123 100.0 500 .0 1208 SUBSCRIPTION /PUBLICATION 524 28 496 94.7 1,572 379 1,193 75.9 7,815 4.8 1209 MILEAGE REIMBURSEMENTS 481 692 211- 43.9- 1,443 1,264 179 12.4 5,800 21.8 1210 PUBLIC NOTICES 62 518 456- 735.5- 186 518 332 - 178.5- 750 69.1 1211 OUTSIDE ORGANIZATION FEES 2,916 1,000 1,916 65.7 8,748 2,413 6,335 72.4 35,000 6.9 1212 EMPLOYEE MEMBERSHIPS 569 0 569 100.0 2,707 515 2,192 81.0 9,680 5.3 1213 MISCELLANEOUS 1,284 964 320 24.9 3,752 17,217 13,465- 358.9- 15,350 112.2 1216 PROFESSIONAL EXP REIMB 2,458 0 2,458 100.0 7,374 0 7,374 100.0 38,500 .0 OTHER EXPENSES 44,338 21,319 23,019 51.9 133,914 104,614 29,300 21.9 552,495 18.9 DEPARTMENT NET EXPENSES 1,367,839 1,293,153 74,686 5.5 8,216,653 7,710,462 506,191 6.2 22,048,046 35.0 PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- - ----- -- - -- - -- YEAR -TO- DATE ------- - - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 34,809 21,958 12,851 36.9 104,427 64,017 40,410 38.7 417,722 15.3 0102 SALARIES & WAGES -NON MGMT 467,018 440,209 26,809 5.7 1,401,054 1,356,190 44,864 3.2 5,604,241 24.2 0103 SALARIES & WAGES -COMP ABS 0 301 301- .0 0 301 301- .0 0 .0 0105 OVERTIME 8,914 10,450 1,536- 17.2- 26,742 22,104 4,638 17.3 107,000 20.7 0110 SALARY VACANCY 9,999- 0 9,999 -100.0 29,997- 0 29,997 -100.0 120,000- .0 SALARIES & WAGES 500,742 472,918 27,824 5.6 1,502,226 1,442,612 59,614 4.0 6,008,963 24.0 0201 WORKERS' COMPENSATION INS 6,463 4,519 1,944 30.1 19,389 13,357 6,032 31.1 77,606 17.2 0203 FEDERAL MEDICARE TAX 7,009 6,658 351 5.0 21,027 20,065 962 4.6 84,135 23.8 0204 MEDICAL & HEALTH INSUR 99,429 96,178 3,251 3.3 298,287 287,689 10,598 3.6 1,193,204 24.1 0205 RETIREMENT CONTRIBUTION 276,070 283,243 7,173- 2.6- 948,105 830,873 117,232 12.4 4,751,622 17.5 0206 DEFERRED COMP. CONTRIB 29,239 28,355 884 3.0 87,717 87,183 534 .6 350,902 24.8 0207 DENTAL INSURANCE 9,888 9,649 239 2.4 29,664 28,948 716 2.4 118,694 24.4 0208 LONG -TERM DISABILITY INS 1,405 1,254 151 10.7 4,215 3,823 392 9.3 16,882 22.6 0209 LIFE INSURANCE 2,348 2,138 210 8.9 7,044 6,418 626 8.9 28,215 22.7 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,749- 0 15,749 -100.0 47,247- 0 47,247 -100.0 189,000- .0 EMPLOYEE BENEFITS 416,102 431,994 15,892- 3.8- 1,368,201 1,278,356 89,845 6.6 6,432,260 19.9 0250 CAPITALIZED ADM OVERHEAD 313,307- 262,851- 50,456- 16.1 939,921- 818,758- 121,163- 12.9 3,759,705- 21.8 CAPITALIZED ADM OVERHEAD 313,307- 262,851- 50,456- 16.1 939,921- 818,758- 121,163- 12.9 3,759,705- 21.8 0501 ELECTRICAL 8,999 10,003 1,004- 11.2- 26,997 20,217 6,780 25.1 108,000 18.7 0502 NATURAL GAS 1,791 986 805 44.9 5,373 1,978 3,395 63.2 21,500 9.2 0504 WATER 541 0 541 100.0 1,623 1,200 423 26.1 6,500 18.5 0505 TELEPHONE 4,700 4,460 240 5.1 14,100 9,060 5,040 35.7 56,400 16.1 UTILITIES 16,031 15,449 582 3.6 48,093 32,455 15,638 32.5 192,400 16.9 0604 OUTSIDE REPAIRS & MAINT 4,503 4,579 76- 1.7- 13,509 13,574 65- .5- 54,050 25.1 0605 COMPUTER REPAIRS & MAINT 4,400 0 4,400 100.0 13,200 3,552 9,648 73.1 52,811 6.7 0606 REAL PROPERTY REPAIRS 0 5,146 5,146- .0 0 10,780 10,780- .0 0 .0 REPAIRS & MAINTENANCE 8,903 9,725 822- 9.2- 26,709 27,906 1,197- 4.5- 106,861 26.1 0704 JANITORIAL & REFUSE REMOV 1,749 1,898 149- 8.5- 5,247 4,312 935 17.8 21,000 20.5 0706 HAZARDOUS WASTE DISPOSAL 27,016 25,669 1,347 5.0 37,048 35,099 1,949 5.3 500,200 7.0 HAULING & DISPOSAL 28,765 27,567 1,198 4.2 42,295 39,411 2,884 6.8 521,200 7.6 0803 LEGAL SERVICES -STAFF 8,255 8,433 178- 2.2- 18,099 7,850 10,249 56.6 99,100 7.9 PROFESSIONAL & LEGAL SERV 8,255 8,433 178- 2.2- 18,099 7,850 10,249 56.6 99,100 7.9 0902 TECHNICAL SERVICES 31,747 18,854 12,893 40.6 85,241 21,028 64,213 75.3 381,000 5.5 0904 OTHER PUBLIC AGENCY SERVS 2,500 1,000 1,500 60.0 7,500 1,123 6,377 85.0 131,500 .9 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 648 0 648 100.0 2,600 .0 PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- --- - ------ YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 34,463 19,854 14,609 42.4 93,389 22,151 71,238 76.3 515,100 4.3 1101 OFFICE EQUIPMENT /SUPPLIES 4,704 1,681 3,023 64.3 14,112 11,999 2,113 15.0 56,460 21.3 1103 OPERATING SUPPLIES 9,852 11,221 1,369- 13.9- 29,556 23,266 6,290 21.3 118,250 19.7 1106 SAFETY SUPPLIES 1,663 510- 2,173 130.7 4,989 1,415 3,574 71.6 20,000 7.1 MATERIALS & SUPPLIES 16,219 12,392 3,827 23.6 48,657 36,680 11,977 24.6 194,710 18.8 1201 RENTS & LEASES 857 0 857 100.0 2,571 936 1,635 63.6 10,300 9.1 1202 PUBLIC AGENCY FEES 500 0 500 100.0 1,500 0 1,500 100.0 6,000 .0 1203 PUBLIC INFORMATION 582 0 582 100.0 1,746 0 1,746 100.0 7,000 .0 1204 TUITION REIMBURSEMENT 1,066 0 1,066 100.0 3,198 0 3,198 100.0 22,800 .0 1205 TECH TRAIN, CONF & MEETS 11,044 7,796 3,248 29.4 33,132 15,297 17,835 53.8 138,660 11.0 1206 CERTIFICATION & LICENSES 240 145 95 39.6 720 260 460 63.9 2,890 9.0 1208 SUBSCRIPTION /PUBLICATION 1,786 ill 1,675 93.8 5,358 253 5,105 95.3 21,473 1.2 1209 MILEAGE REIMBURSEMENTS 121 367 246- 203.3- 363 685 322- 88.7- 1,490 46.0 1210 PUBLIC NOTICES 424 1,251 827- 195.0- 1,272 1,251 21 1.7 5,100 24.5 1211 OUTSIDE ORGANIZATION FEES 1,015 0 1,015 100.0 3,045 9,240 6,195- 203.4- 25,540 36.2 1212 EMPLOYEE MEMBERSHIPS 906 1,048 142- 15.7- 2,718 1,449 1,269 46.7 10,909 13.3 1213 MISCELLANEOUS 930 52 878 94.4 2,790 85 2,705 97.0 11,200 .8 1216 PROFESSIONAL EXP REIMB 708 0 708 100.0 2,124 0 2,124 100.0 8,500 .0 OTHER EXPENSES 20,179 10,770 9,409 46.6 60,537 29,456 31,081 51.3 271,862 10.8 DEPARTMENT NET EXPENSES 736,352 746,251 9,899- 1.3- 2,268,285 2,098,119 170,166 7.5 10,582,751 19.8 PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------ -- - - - -- MONTH -TO- DATE------- - - - - -- ------- -- - - - -- YEAR -TO- DATE -------- - -- - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 14,023 13,899 124 .9 42,069 61,171 19,102- 45.4- 168,276 36.4 0102 SALARIES & WAGES -NON MGMT 405,037 383,899 21,138 5.2 1,215,111 1,165,456 49,655 4.1 4,860,487 24.0 0103 SALARIES & WAGES COMP ABS 0 20,734 0 24,321 0 3,587- .0 17.3- 0 62,202 0 59,721 0 2,481 .0 4.0 0 248,852 .0 24.0 0105 0106 OVERTIME STANDBY PAID 5,500 6,684 1,184- 21.5- 16,500 18,305 1,805- 10.9- 66,000 27.7 0110 SALARY VACANCY 8,416- 0 8,416 -100.0 25,248- 0 25,248 -100.0 101,000- .0 SALARIES & WAGES 436,878 428,803 8,075 1.8 1,310,634 1,304,653 5,981 .5 5,242,615 24.9 0201 WORKERS' COMPENSATION INS 13,582 8,957 4,625 34.1 40,746 27,500 13,246 32.5 163,039 16.9 0203 FEDERAL MEDICARE TAX 6,085 6,077 8 .1 18,255 18,294 39- .2- 73,064 25.0 0204 MEDICAL & HEALTH INSUR 109,576 105,322 4,254 3.9 328,728 317,717 11,011 3.3 1,314,952 24.2 0205 RETIREMENT CONTRIBUTION 237,546 249,418 11,872- 5.0- 815,797 762,470 53,327 6.5 4,088,532 18.6 0206 DEFERRED COMP. CONTRIB 27,356 27,126 230 .8 82,068 82,709 641- .8- 328,308 25.2 0207 DENTAL INSURANCE 10,657 10,689 32- .3- 31,971 31,961 10 .0 127,928 25.0 0208 LONG -TERM DISABILITY INS 1,349 1,318 31 2.3 4,047 3,972 75 1.9 16,248 24.4 0209 LIFE INSURANCE 2,017 1,947 70 3.5 6,051 6,029 22 .4 24,243 24.9 0212 BENEFIT VACANCY 14,833- 0 14,833 -100.0 44,499- 0 44,499 -100.0 178,000- .0 EMPLOYEE BENEFITS 393,335 410,854 17,519- 4.5- 1,283,164 1,250,652 32,512 2.5 5,958,314 21.0 0250 CAPITALIZED ADM OVERHEAD 10,707- 4,443- 6,264- 58.5 32,121- 12,002- 20,119- 62.6 128,494- 9.3 CAPITALIZED ADM OVERHEAD 10,707- 4,443- 6,264- 58.5 32,121- 12,002- 20,119- 62.6 128,494- 9.3 0501 ELECTRICAL 4,666 6,418 1,752- 37.5- 13,998 11,772 2,226 15.9 56,000 21.0 0502 NATURAL GAS 833 322 511 61.3 2,499 1,829 670 26.8 10,000 18.3 0504 WATER 1,250 3,454 2,204- 176.3- 3,750 6,041 2,291- 61.1- 15,000 40.3 0505 TELEPHONE 4,550 4,350 200 4.4 13,650 8,939 4,711 34.5 54,600 16.4 UTILITIES 11,299 14,544 3,245- 28.7- 33,897 28,581 5,316 15.7 135,600 21.1 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 1,198 6,393 84.2 22,773 11,240 11,533 50.6 91,100 12.3 0602 VEHIC /EQUIP REPAIR MAINT 9,166 12,677 3,511- 38.3- 27,498 24,498 3,000 10.9 110,000 22.3 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 498 0 498 100.0 2,000 .0 0604 OUTSIDE REPAIRS & MAINT 45,573 9,528 36,045 79.1 136,719 35,699 101,020 73.9 546,901 6.5 REPAIRS & MAINTENANCE 62,496 23,403 39,093 62.6 187,488 71,437 116,051 61.9 750,001 9.5 0704 JANITORIAL & REFUSE REMOV 7,566 6,005 1,561 20.6 22,698 19,158 3,540 15.6 90,800 21.1 0705 SPOILS REMOVAL 2,500 88 2,412 96.5 7,500 88 7,412 98.8 30,000 .3 HAULING & DISPOSAL 10,066 6,093 3,973 39.5 30,198 19,246 10,952 36.3 120,800 15.9 0803 LEGAL SERVICES -STAFF 833 167 666 80.0 2,499 167 2,332 93.3 10,000 1.7 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 2,499 167 2,332 93.3 10,000 1.7 0901 OUTSIDE SAFETY SERVICES 666 0 666 100.0 1,998 0 1,998 100.0 8,000 .0 0902 TECHNICAL SERVICES 7,111 1,371 5,740 80.7 21,333 7,805 13,528 63.4 85,370 9.1 PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 03 COLLECTION SYSTEM OPS. OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- - - - -- --------- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0905 REPROGRAPHIC SERVICES 0 0 0 .0 0 0 0 .0 1 .0 OUTSIDE SERVICES 7,777 1,371 6,406 82.4 23,331 7,805 15,526 66.5 93,371 8.4 1101 OFFICE EQUIPMENT /SUPPLIES 674 661 13 1.9 2,022 2,972 950- 47.0- 8,100 36.7 1102 GASOLINE, OIL & FUEL 22,666 24,123 1,457- 6.4- 67,998 54,148 13,850 20.4 272,000 19.9 1103 OPERATING SUPPLIES 32,437 50,027 17,590- 54.2- 97,311 87,097 10,214 10.5 389,300 22.4 1106 SAFETY SUPPLIES 3,434 908 2,526 73.6 9,951 3,395 6,556 65.9 41,220 8.2 MATERIALS & SUPPLIES 59,211 75,719 16,508- 27.9- 177,282 147,612 29,670 16.7 710,620 20.8 1201 RENTS & LEASES 8,148 4,733 3,415 41.9 24,444 25,361 917- 3.8- 97,801 25.9 1202 PUBLIC AGENCY FEES 2,233 115- 2,348 105.2 6,699 1,834 4,865 72.6 35,810 5.1 1204 TUITION REIMBURSEMENT 166 0 166 100.0 498 0 498 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 8,014 4,567- 132.5- 10,341 9,026 1,315 12.7 41,370 21.8 1206 CERTIFICATION & LICENSES 340 375 35- 10.3- 1,020 1,479 459- 45.0- 4,095 36.1 1207 CLAIMS 0 0 0 .0 0 0 0 .0 1 .0 1208 SUBSCRIPTION /PUBLICATION 41 0 41 100.0 123 112 11 8.9 500 22.4 1209 MILEAGE REIMBURSEMENTS 125 225 100- 80.0- 375 225 150 40.0 1,500 15.0 1212 EMPLOYEE MEMBERSHIPS 589 0 589 100.0 1,767 1,910 143- 8.1- 7,075 27.0 1213 MISCELLANEOUS 250 5 245 98.0 750 75 675 90.0 3,000 2.5 1216 PROFESSIONAL EXP REIMB 250 365 115- 46.0- 750 1,236 486- 64.8- 3,000 41.2 j / OTHER EXPENSES 15,589 13,602 1,987 12.7 46,767 41,258 5,509 11.8 196,152 21.0 DEPARTMENT NET EXPENSES 986,777 970,113 16,664 1.7 3,063,139 2,859,409 203,730 6.7 13,088,979 21.8 PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 44,056 32,973 11,083 25.2 132,168 78,394 53,774 40.7 528,683 14.8 0102 SALARIES & WAGES -NON MGMT 705,671 667,934 37,737 5.3 2,117,013 2,053,963 63,050 3.0 8,468,096 24.3 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 39,936 24,938 14,998 37.6 119,808 86,825 32,983 27.5 479,298 18.1 0106 STANDBY PAID 5,142 2,774 2,368 46.1 15,426 10,185 5,241 34.0 61,723 16.5 0110 SALARY VACANCY 15,000- 0 15,000 -100.0 45,000- 0 45,000 -100.0 180,000- .0 SALARIES & WAGES 779,805 728,619 51,186 6.6 2,339,415 2,229,367 110,048 4.7 9,357,800 23.8 0201 WORKERS' COMPENSATION INS 23,798 15,510 8,288 34.8 71,394 46,062 25,332 35.5 285,649 16.1 0203 FEDERAL MEDICARE TAX 10,864 10,213 651 6.0 32,592 31,190 1,402 4.3 130,450 23.9 0204 MEDICAL & HEALTH INSUR 155,599 150,215 5,384 3.5 466,797 448,839 17,958 3.8 1,867,275 24.0 0205 RETIREMENT CONTRIBUTION 417,640 441,765 24,125- 5.8- 1,434,294 1,271,360 162,934 11.4 7,188,249 17.7 0206 DEFERRED COMP. CONTRIB 44,782 42,463 2,319 5.2 134,346 128,726 5,620 4.2 537,483 23.9 0207 DENTAL INSURANCE 13,994 14,313 319- 2.3- 41,982 42,612 630- 1.5- 168,026 25.4 0208 LONG -TERM DISABILITY INS 2,155 2,064 91 4.2 6,465 6,183 282 4.4 25,933 23.8 0209 LIFE INSURANCE 3,430 3,210 220 6.4 10,290 9,460 830 8.1 41,250 22.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 24,500- 0 24,500 -100.0 73,500- 0 73,500 -100.0 294,000- .0 EMPLOYEE BENEFITS 647,762 679,753 31,991- 4.9- 2,124,660 1,984,432 140,228 6.6 9,950,315 19.9 /Q 0250 CAPITALIZED ADM OVERHEAD 14,305- 5,144- 9,161- 64.0 42,915- 10,117- 32,798- 76.4 171,687- 5.9 ( V CAPITALIZED ADM OVERHEAD 14,305- 5,144- 9,161- 64.0 42,915- 10,117- 32,798- 76.4 171,687- 5.9 0402 LIME 25,000 43,921 18,921- 75.7- 75,000 82,013 7,013- 9.4- 300,000 27.3 0403 POLYMER 37,500 0 37,500 100.0 81,500 52,173 29,327 36.0 450,000 11.6 0404 BOILER CHEMICALS 6,000 0 6,000 100.0 18,000 0 18,000 100.0 72,000 .0 0406 OTHER CHEMICALS 10,000 4,905 5,095 51.0 30,000 12,124 17,876 59.6 120,000 10.1 0407 HYPOCHLORITE 16,583 13,309 3,274 19.7 49,749 35,678 14,071 28.3 199,000 17.9 CHEMICALS 95,083 62,135 32,948 34.7 254,249 181,988 72,261 28.4 1,141,000 15.9 0501 ELECTRICAL 31,133 51,260 20,127- 64.6- 93,399 104,062 10,663- 11.4- 373,600 27.9 0502 NATURAL GAS 182,083 217,972 35,889- 19.7- 374,166 407,648 33,482- 8.9- 2,185,000 18.7 0503 LAND -FILL GAS 39,416 46,731 7,315- 18.6- 78,832 45,731 33,101 42.0 473,000 9.7 0504 WATER 5,416 0 5,416 100.0 16,248 8,961 7,287 44.8 65,000 13.8 0505 TELEPHONE 4,300 5,321 1,021- 23.7- 12,900 8,939 3,961 30.7 51,600 17.3 UTILITIES 262,348 321,284 58,936- 22.5- 575,545 575,341 204 .0 3,148,200 18.3 0603 GENERAL REPAIRS & MAINT 76,246 122,545 46,299- 60.7- 228,738 284,755 56,017- 24.5- 915,000 31.1 0604 OUTSIDE REPAIRS & MAINT 99,203 47,542 51,661 52.1 297,609 108,039 189,570 63.7 1,190,500 9.1 0605 COMPUTER REPAIRS & MAINT 4,082 2,458 1,624 39.8 10,246 2,458 7,788 76.0 38,000 6.5 REPAIRS & MAINTENANCE 179,531 172,545 6,986 3.9 536,593 395,252 141,341 26.3 2,143,500 18.4 0701 ASH REMOVAL 12,666 11,462 1,204 9.5 37,998 34,454 3,544 9.3 152,000 22.7 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 6,249 0 6,249 100.0 25,000 .0 PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ -- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0703 GRIT REMOVAL 7,500 5,691 1,809 24.1 22,500 9,335 13,165 58.5 90,000 10.4 0704 JANITORIAL & REFUSE REMOV 14,249 13,306 943 6.6 42,747 38,880 3,867 9.0 171,000 22.7 0706 HAZARDOUS WASTE DISPOSAL 1,124 93 1,031 91.7 3,372 263 3,109 92.2 13,500 1.9 HAULING & DISPOSAL 37,622 30,552 7,070 18.8 112,866 82,932 29,934 26.5 451,500 18.4 0803 LEGAL SERVICES -STAFF 2,083 167 1,916 92.0 6,249 167 6,082 97.3 25,000 .7 PROFESSIONAL & LEGAL SERV 2,083 167 1,916 92.0 6,249 167 6,082 97.3 25,000 .7 0901 OUTSIDE SAFETY SERVICES 1,916 0 1,916 100.0 5,748 1,940 3,808 66.2 23,000 8.4 0902 TECHNICAL SERVICES 68,608 13,750 54,858 80.0 205,824 32,797 173,027 84.1 823,350 4.0 0904 OTHER PUBLIC AGENCY SERVS 416 13 403 96.9 1,248 1,970 722- 57.9- 5,000 39.4 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 249 0 249 100.0 1,000 .0 OUTSIDE SERVICES 71,023 13,763 57,260 80.6 213,069 36,707 176,362 82.8 852,350 4.3 1101 OFFICE EQUIPMENT /SUPPLIES 2,166 2,737 571- 26.4- 6,498 5,458 1,040 16.0 26,000 21.0 1103 OPERATING SUPPLIES 50,161 45,152 5,009 10.0 150,483 119,930 30,553 20.3 602,000 19.9 1104 OPERATING FUEL 2,500 0 2,500 100.0 7,500 0 7,500 100.0 30,000 .0 1105 LABORATORY SUPPLIES 12,891 10,373 2,518 19.5 38,673 34,442 4,231 10.9 154,700 22.3 1106 SAFETY SUPPLIES 2,551 1,723 828 32.5 7,653 5,740 1,913 25.0 30,700 18.7 MATERIALS & SUPPLIES 70,269 59,985 10,284 14.6 210,807 165,570 45,237 21.5 843,400 19.6 1201 RENTS & LEASES 3,954 3,150 804 20.3 11,862 12,598 736- 6.2- 47,500 26.5 1202 PUBLIC AGENCY FEES 24,878 5,975 18,903 76.0 74,634 6,453 68,181 91.4 429,949 1.5 1204 TUITION REIMBURSEMENT 1,333 2,000 667- 50.0- 3,999 2,000 1,999 50.0 16,000 12.5 1205 TECH TRAIN, CONF & MEETS 7,826 2,953 4,873 62.3 23,478 19,568 3,910 16.7 93,950 20.8 1206 CERTIFICATION & LICENSES 831 115 716 86.2 2,493 738 1,755 70.4 9,972 7.4 1208 SUBSCRIPTION /PUBLICATION 388 67 321 82.7 1,164 179 985 84.6 4,700 3.8 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 123 186 63- 51.2- 500 37.2 1211 OUTSIDE ORGANIZATION FEES 160,416 198,675 38,259- 23.8- 202,664 198,675 3,989 2.0 253,500 78.4 1212 EMPLOYEE MEMBERSHIPS 837 2,032 1,195- 142.8- 2,511 2,364 147 5.9 10,078 23.5 1213 MISCELLANEOUS 945 43 902 95.4 2,935 53 2,882 98.2 11,480 .5 OTHER EXPENSES 201,449 215,010 13,561- 6.7- 325,863 242,814 83,049 25.5 877,629 27.7 DEPARTMENT NET EXPENSES 2,332,670 2,278,669 54,001 2.3 6,656,401 5,884,453 771,948 11.6 28,619,007 20.6 PREPARED 10 /09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 82,838 64,511 18,327 22.1 248,514 197,377 51,137 20.6 994,058 19.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 3,082 3,876 794- 25.8- 9,246 8,473 773 8.4 36,989 22.9 0106 STANDBY PAID 8,333 8,216 117 1.4 24,999 23,404 1,595 6.4 100,000 23.4 0110 SALARY VACANCY 1,666- 0 1,666 -100.0 4,998- 0 4,998 -100.0 20,000- .0 SALARIES & WAGES 92,587 76,603 15,984 17.3 277,761 229,254 48,507 17.5 1,111,047 20.6 0201 WORKERS' COMPENSATION INS 2,805 1,623 1,182 42.1 8,415 4,878 3,537 42.0 33,661 14.5 0203 FEDERAL MEDICARE TAX 1,236 1,102 134 10.8 3,708 3,298 410 11.1 14,833 22.2 0204 MEDICAL & HEALTH INSUR 12,254 10,679 1,575 12.9 36,762 31,903 4,859 13.2 147,049 21.7 0205 RETIREMENT CONTRIBUTION 46,319 44,519 1,800 3.9 159,073 132,317 26,756 16.8 797,229 16.6 0206 DEFERRED COMP. CONTRIB 5,394 5,085 309 5.7 16,182 14,816 1,366 8.4 64,733 22.9 0207 DENTAL INSURANCE 1,241 1,081 160 12.9 3,723 3,230 493 13.2 14,902 21.7 0208 LONG -TERM DISABILITY INS 265 209 56 21.1 795 622 173 21.8 3,183 19.5 0209 LIFE INSURANCE 338 278 60 17.8 1,014 830 184 18.1 4,058 20.5 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,583- 0 2,583 -100.0 7,749- 0 7,749 -100.0 31,000- .0 EMPLOYEE BENEFITS 67,269 64,576 2,693 4.0 221,923 191,894 30,029 13.5 1,048,648 18.3 0250 CAPITALIZED ADM OVERHEAD 556- 38- 518- 93.2 1,668- 1,983- 315 18.9- 6,673- //j� 29.7 oZ0 CAPITALIZED ADM OVERHEAD 556- 38- 518- 93.2 1,668- 1,983- 315 18.9- 6,673- 29.7 0406 OTHER CHEMICALS 35,000 11,949 23,051 65.9 105,000 70,444 34,556 32.9 420,000 16.8 CHEMICALS 35,000 11,949 23,051 65.9 105,000 70,444 34,556 32.9 420,000 16.8 0501 ELECTRICAL 38,133 38,561 428- 1.1- 76,266 80,965 4,699- 6.2- 457,600 17.7 0504 WATER 1,312 763 549 41.8 3,936 2,902 1,034 26.3 15,750 18.4 0505 TELEPHONE 4,000 6,160 2,160- 54.0- 12,000 10,451 1,549 12.9 48,000 21.8 UTILITIES 43,445 45,484 2,039- 4.7- 92,202 94,318 2,116- 2.3- 521,350 18.1 0603 GENERAL REPAIRS & MAINT 3,333 25,312 21,979- 659.4- 9,999 29,836 19,837- 198.4- 40,000 74.6 0604 OUTSIDE REPAIRS & MAINT. 15,870 2,336 13,534 85.3 47,610 6,142 41,468 87.1 190,450 3.2 REPAIRS & MAINTENANCE 19,203 27,648 8,445- 44.0- 57,609 35,978 21,631 37.5 230,450 15.6 0704 JANITORIAL & REFUSE REMOV 583 1,595 1,012- 173.6- 1,749 4,655 2,906- 166.2- 7,000 66.5 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 1,749 4,655 2,906- 166.2- 7,000 66.5 0901 OUTSIDE SAFETY SERVICES 1,975 0 1,975 100.0 1,975 0 1,975 100.0 8,200 .0 0902 TECHNICAL SERVICES 5,575 900 4,675 83.9 16,725 27,125 10,400- 62.2- 66,900 40.5 OUTSIDE SERVICES 7,550 900 6,650 88.1 18,700 27,125 8,425- 45.1- 75,100 36.1 1103 OPERATING SUPPLIES 1,583 1,533 50 3.2 4,749 5,062 313- 6.6- 19,000 26.6 PREPARED 10/09/13, 9:40:23 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 05 PUMP STATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1104 OPERATING FUEL 1,500 0 1,500 100.0 4,500 0 4,500 100.0 18,000 .0 1106 SAFETY SUPPLIES 300 165 135 45.0 900 485 415 46.1 3,600 13.5 MATERIALS & SUPPLIES 3,383 1,698 1,685 49.8 10,149 5,547 4,602 45.3 40,600 13.7 1201 RENTS & LEASES 83 0 83 100.0 249 0 249 100.0 1,000 .0 1202 PUBLIC AGENCY FEES 1,632 1,215 417 25.6 4,896 2,145 2,751 56.2 19,585 11.0 1204 TUITION REIMBURSEMENT 229 0 229 100.0 687 0 687 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 1,193 194- 19.4- 2,997 2,188 809 27.0 11,990 18.2 1206 CERTIFICATION & LICENSES 95 21 74 77.9 285 21 264 92.6 1,140 1.8 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 48 0 48 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 48 0 48 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 123 0 123 100.0 369 280 89 24.1 1,482 18.9 1213 MISCELLANEOUS 25 0 25 100.0 75 130 55- 73.3- 300 43.3 OTHER EXPENSES 3,218 2,429 789 24.5 9,654 4,764 4,890 50.7 38,647 12.3 DEPARTMENT NET EXPENSES 271,682 232,844 38,838 14.3 793,079 661,996 131,083 16.5 3,486,169 19.0 0) PREPARED 10/09/13, 9:40:48 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 146,388 35,022 19.3 544,230 399,848 144,382 26.5 2,176,963 18.4 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,832,027 131,110 6.7 5,889,411 5,608,644 280,767 4.8 23,557,800 23.8 0103 SALARIES & WAGES -COMP ABS 25,000 38,813 13,813- 55.3- 75,000 65,929 9,071 12.1 300,000 22.0 0105 OVERTIME 80,781 68,886 11,895 14.7 242,343 188,883 53,460 22.1 969,535 19.5 0106 STANDBY PAID 18,975 17,674 1,301 6.9 56,925 51,894 5,031 8.8 227,723 22.8 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 127,491- 0 127,491 -100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,636 192,645 55,991 22.5 745,908 595,605 150,303 20.2 2,983,722 20.0 0151 OVERTIME 10,515 3,235 7,280 69.2 31,545 10,495 21,050 66.7 126,268 8.3 0152 SALARY VACANCY 4,583- 0 4,583 -100.0 13,749- 0 13,749 -100.0 55,000- .0 SALARIES & WAGES 2,481,374 2,299,668 181,706 7.3 7,444,122 6,921,298 522,824 7.0 29,777,011 23.2 0201 WORKERS' COMPENSATION INS 50,625 32,866 17,759 35.1 151,875 98,704 53,171 35.0 607,867 16.2 0202 STATE UNEMPLOYMENT INSUR 7,500 2,136 5,364 71.5 7,500 2,136 5,364 71.5 30,000 7.1 0203 FEDERAL MEDICARE TAX 34,275 31,856 2,419 7.1 102,825 96,161 6,664 6.5 411,616 23.4 0204 MEDICAL & HEALTH INSUR 851,091 851,247 156- .0 2,553,273 2,393,687 159,586 6.3 10,213,400 23.4 0205 RETIREMENT CONTRIBUTION 1,348,481 1,336,554 11,927 .9 4,566,246 3,925,157 641,089 14.0 22,431,742 17.5 0206 DEFERRED COMP. CONTRIB 144,983 136,502 8,481 5.8 434,949 410,796 24,153 5.6 1,740,142 23.6 0207 DENTAL INSURANCE 80,158 77,404 2,754 3.4 240,474 231,502 8,972 3.7 962,263 24.1 0208 LONG -TERM DISABILITY INS 6,862 6,400 462 6.7 20,586 19,085 1,501 7.3 82,635 23.1 0209 LIFE INSURANCE 15,473 14,155 1,318 8.5 46,419 42,264 4,155 9.0 186,021 22.7 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 283,743- 0 283,743 -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 2,444,867 2,489,120 44,253- 1.8- 11,224,804 10,603,892 620,912 5.5 39,275,086 27.0 TOTAL SALARY AND BENEFITS 4,926,241 4,788,788 137,453 2.8 18,668,926 17,525,190 1,143,736 6.1 69,052,097 25.4 PREPARED 10/09/13, 16:13:53 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- --- ------------------ --- ---- --- CURRENT ASSETS CASH 4,554,747.86 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 25,700,000.00 ACCOUNTS RECEIVABLE 132,564.58 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 20,555.67 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 528,298.60 AVAD - ALHAMBRA VLY AR 1,633,280.36 DUE FROM R/E 24,554,777.62 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 19,559,988.39 TOTAL CURRENT ASSETS 76,693,778.41 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 5,708,523.53 TOTAL NET PROPERTY, PLANT & EQUIPMENT 5,708,523.53 -------- - -- --- TOTAL ASSETS 82,402,301.94 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 52,011,668.06 - DUE TO S/I .00 DUE TO DEBT FUND 69,465.67- A hl PREPARED 10/09/13, 16:13:53 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 526,283.92 - 12,668.45- 162,454.49- .00 365,792.12- .00 26,099,344.96- 57,053.21 3,211,677.48- 53,148,332.71- 29,253,969.23- -------------- 82,402,301.94- -------------- -------------- a PREPARED 10/u7/13, 9:40:15 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 -------------------------------------------------------------- FUND 002 SEWER CONSTRUCTION ----- ---- ------------- --- - --- -- - ------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- ----- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ---- ------- - - -- -- - ------------------------------------------------- ESTIMATE ACTUAL VARIANCE % ----- ESTIMATE -------- -- ----- ACTUAL --- - --- -- VARIANCE - --- ------ s ----- ------ ESTIMATE -- ----- o - - - - -- 2301 SEWER SVC CHRG- COUNTY 0 6,348 6,348 .0 0 12,464 12,464 .0 6,628,000 .2 SEWER SERVICE CHARGES 0 6,348 6,348 .0 0 12,464 12,464 .0 6,628,000 .2 1500 MAIN LINES INSPECTION 13,583 39,130 25,547 188.1 40,749 68,252 27,503 67.5 163,000 41.9 1600 PLAN REVIEW 5,000 5,541 541 10.8 15,000 17,618 2,618 17.5 60,000 29.4 1900 OVERTIME INSPECTION 1,250 0 1,250 - 100.0- 3,750 168 3,582- 95.5- 15,000 1.1 2100 TV REINSPECTION 83 0 83- 100.0- 249 0 249- 100.0- 1,000 .0 3800 RECYCLED WATER 5,250 0 5,250- 100.0- 15,750 0 15,750- 100.0- 63,000 .0 4000 FACILITIES CAPACITY FEES 399,166 1,882,776 1,483,610 371.7 1,197,498 2,945,527 1,748,029 146.0 4,790,000 61.5 4100 REBATES TO DISTRICT 83 0 83- 100.0- 249 0 249 - 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,916 30,277 32,639- 51.9- 188,748 101,105 87,643- 46.4- 755,000 13.4 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 43,749 0 43,749 - 100.0- 175,000 .0 4501 INTEREST INCOME 16,083 6,496 9,587- 59.6- 48,249 21,555 26,694- 55.3- 193,000 11.2 4600 TAX REVENUE 0 0 0 .0 0 24,220 24,220 .0 8,102,000 .3 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 4,277,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 4,998 0 4,998- 100.0- 20,000 .0 6126 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 20,616 20,616 .0 0 20,769 20,769 .0 0 .0 OTHER REVENUES FUND TOTALS 519,663 1,984,836 1,465,173 281.9 1,558,989 1,558,989 3,199,214 1,640,225 105.2 106.0 18,615,000 17.2 �5 519,663 1,991,184 1,471,521 283.2 3,211,678 1,652,689 25,243,000 12.7 PREPARED 10/09/13, 16:12:32 CAPITAL II4PR9VII4E211P BUDGET PROGRAM /GU85L4 25% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY 7283 FIRE PROT SYS IMPRVMT 318,000 358,000 189,657 7284 TP HAZARD ID /RESEDIATION 125,000 868,000 117,821 7287 TP MASTER PLAN UPDATE 467,000 356,700 370,179 7301 TREATMENT PLANT PLANNING 1,666,000 3,233,600 1,428,036 7311 TP SAFETY ENHANC. PH 4 0 45,000 0 SUB -TOTAL : 2,576,000 4,861,300 2,105,693 C NE -TIME RENWATION 82 930,000 335,054 36 7272 ELECTRIC BLOWER RENOV 474,000 1,447,400 433,811 7285 PRIMARY TRFA'Q4M RENOV 14,947,000 13,500,000 1,570,389 7289 POB SEISMIC UPGRADE 190,000 1,297,100 136,965 7291 PUMP/BLOWER SEISMIC UPGRD 405,000 3,800,000 303,123 7292 SWITCHG AR REFURBIS[W -P2 300,000 1,536,500 107,657 7294 SEC PROCESS SAPS 50,000 1,429,500 47,403 7295 AUX BOILER BURNER UPGRADE 215,000 230,000 144,331 7296 SEISMIC UPGRADES FOR SCB 150,000 133,700 137,690 7297 WET /DRY SCRUBBER REPLCMT 25,000 6,622,000 964 7302 PE PUMP REFURB, PH 2 25,000 70,000 16,843 7304 INSTR & CNTRL -PLC UPGRADE 60,000 800,000 38,720 7308 CxXGEN OCNTROLS UPGRADE 100,000 800,000 10,712 7309 DAF TANKS RE2,101VATICE 100,000 100,000 39,679 7310 TP PIPING RENOV. PH 8 100,000 1,250,000 37,105 SUB -TOTAL : 17,141,000 33,016,200 3,025,392 RECURRING RENOVATION 89,288 40 100,000 32,204 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 543,622 7265 TP EruiR u REPLACEMENT 1,250,000 1,202,000 1,042,530 7268 TP FA.CILITIES RENOV 250,000 3,950,000 220,016 7269 TP ASSET MANAGEMENT 1,184,000 964,100 672,808 7298 PIPING RENOVATICN, Pff7 1,417,000 1,016,000 1,381,007 SUB -TOTAL : 4,701,000 7,732,100 3,859,983 SUBSTANTIALLY CSS1PLETE 0 0 29,984 7241 WET WEATHER BYPASS IMPS 3,320,000 3,320,000 3,282,944 SUB -TOTAL : 3,320,000 3,320,000 3,282,944 PAGE 1 AOCOUNTIZ PERIOD 3/2014 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALIOCATED YEAR YTD MFJTH BUDGET 60 30,000 9,262 31 849 128,343 94 80,000 0 0 0 7,179 79 5,000 1,200 24 1,200 96,821 86 810,000 324,592 40 86,529 237,964 0 5,000 0 0 0 0 82 930,000 335,054 36 88,578 470,307 92 150,000 11,481 8 7,371 40,189 11 5,400,000 294,110 5 218,554 13,376,611 72 1,000 1,224 122 797 53,035 75 850,000 7,309 1 0 101,877 36 200,000 898 0 898 192,343 95 45,000 0 0 0 2,597 67 100,000 5,113 5 1,385 70,669 92 5,000 0 0 0 12,310 4 51,000 0 0 0 24,036 67 1,000 0 0 0 8,157 65 80,000 0 0 0 21,280 11 400,000 8,886 2 5,052 89,288 40 100,000 32,204 32 903 60,321 37 100,000 37,105 37 9,993 62,895 18 7,483,000 398,330 5 244,953 14,115,608 91 5,000 2,951 59 1,695 56,378 83 50,000 20,724 41 19,843 207,470 88 87,000 0 0 0 29,984 57 150,000 12,056 8 2,046 511,192 98 5,000 82,532 651 9,422 35,993 82 297,000 118,263 40 33,006 841,017 99 10,000 5,556 56 1,762 37,056 99 10,000 5,556 56 1,762 37,056 UN 110CATED MMORIZATIONS 3,728,650 0 PROGRAM OCNTING ZM 711,350 0 PREPARED 10/09/13, 16:12:32 CAPITAL II4PROVEIIFNT BUDGET PAGE 2 PROGRAM /GU85L4 258 OF FISCAL YEAR ELAPSED ACOaWING PERIOD 3/2014 CENTRAL CUT RA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------ TYPE TP Treatment Plant TCITAL TOM PROJECT PCT EXPENDED PCT EXPENDED RFS4iINII4G PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD NZWH BDDGET Treatment Plant 32,178,000 48,929,600 12,274,012 38 8,720,000 857,203 10 368,299 19,903,988 0 PREPARED 10/09/13, 16:12:32 CAPITAL n44VVEMENP BUDGET PRCGtAM /Ci-I185L4 25% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 TYPE CS Collection System TOTAL TOTAL PROJECT PCT PRCJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET C0ST EST TO DATE PTD THIS FY 1- S 1 • 5948 SEWER TV INSPECTION, PH2 5955 SUSPENDED PIPE SUPPORT 5976 DIABLO) RENOVATIONS PH2 5982 PIPE BURST BIM1 ET 5991 P.H. SEWER RENOV PH 2 5993 FORCEMAIN ASSESSMENT 5999 CIPP BLANKET CONTRAST 8404 LAFAYETTE SEWER RENCV PH8 8405 2013 CIPP PROJECT 8410 CATHODIC PROT SYS REPL 8411 NC.CR1NnA SEWER PEN. PH 5 8413 WCK SEWER REN., PH 10 8415 MARTINEZ PH 4 SEWER PEN. 8417 SURVEY MONUENT INSTALL SUB -TOTAL : REGL /CO4P/U%3NT /PING /SAFE 5962 MANHOLE REMIT LVL MONITOR 8419 COLLECTION SYSTM PLANNING SUB -TOTAL EXPANSION 5773 SMITH ROAD CAD 5937 ALHAMBRA VALLEY ASSMT AST 8412 PH GRAYSON CREEK TRUNK SW 8418 COL.SYS. MODELING UPGRADE 8420 13 -14 DEVELOPMNT SEWERAGE SUB -TOTAL : PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 5995 SR AND MTZ BYPASS PMPS 6003 SR PLWING STATION UP GRAD 8403 ELKIMNAIN AIR PUMP ST REPL 8406 PUMP STATION SAFETY IMPS 8407 MARTINEZ BYPASS PUMP 8409 PS SCArA O&M KWUAL 8414 MDR PMPG ST.CHOPPER PMP 1,926,165 8,401,000 392,000 274,000 3,563,000 2,736,000 828,000 623,500 400,000 2,383,300 127,000 177,000 472,000 213,000 2,304,500 2,619,000 2,978,000 4,928,000 200,000 1,000,000 600,000 2,650,000 579,000 2,600,000 150,000 2,060,000 100,000 500,000 14,619,665 31,164,800 250,000 325,500 200,000 1,450,000 450,000 1,775,500 121,000 0 200,000 134,600 500,000 2,900,000 100,000 550,000 681,000 7,881,000 1,602,000 11,465,600 640,000 845,500 55,000 74,000 402,000 458,000 50,000 451,000 60,000 540,000 200,000 78,500 20,000 20,000 100,000 400,000 SUB -TOTAL : 1,527,000 2,867,000 PACE 3 ACCOUNTING PERIOD 3/2014 EXPENDED PCP EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD 143NTH BUDGET 1,301,123 68 800,000 171,493 21 80,651 625,042 296,082 76 40,000 109,845 275 44,268 95,918 1,192,211 34 1,500,000 485,316 32 307,828 2,370,789 365,854 44 100,000 3,444 3 294 462,146 133,017 33 200,000 0 0 0 266,983 93,943 74 50,000 14,686 29 0 33,057 55,844 12 100,000 8,541 9 2,450 416,156 1,787,406 78 1,500,000 552,612 37 392,126 517,094 1,239,375 42 2,500,000 522,307 21 152,344 1,738,625 8,687 4 50,000 1,822 4 0 191,313 492,646 82 550,000 37,380 7 12,762 107,354 442,698 77 1,000,000 169,003 17 40,880 136,302 34,432 23 250,000 8,076 3 7,077 115,568 69,917 70 50,000 19,216 38 16,770 30,083 7,513,235 51 8,690,000 2,103,741 24 1,057,450 7,106,430 130,933 52 100,000 0 0 0 119,067 19,153 10 120,000 19,153 16 9,618 180,847 150,086 33 220,000 19,153 9 9,618 299,914 104,779 87 0 50,865 0 0 16,221 129,313 65 5,000 311 6 0 70,687 468,913 94 800,000 79,939 10 13,478 31,087 19,873 20 250,000 18,815 8 11,814 80,127 176,763 26 681,000 176,763 26 89,824 504,237 899,641 56 1,736,000 326,693 19 115,116 702,359 550,426 86 75,000 2,602 4 586 89,574 44,391 81 5,000 0 0 0 10,609 412,183 103 5,000 41,385 828 18,733 10,183- 83 0 400,000 0 0 0 49r917 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 1,131,211 74 756,000 43,987 6 19,319 395,789 100 PREPARED 10/09/13, 16:12:32 CAPITAL D0 VEMENT BUDGET PAGE 4 PROGRAM /CNIl85L4 25% OF FISCAL YEAR ELAPSED ACOOUNTiw. PERK 3/2014 CENTRAL CONTRA CCxSTA SANITARY DISTRICT PERK ENDING: 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RE2%INING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET OAST EST TO DATE PTD THIS FY YEAR YTD 1 I BUDGET SUBSTANTIALLY CTSALETE 5973 NO CRINDA SEWER REN PH 4 2,589,000 2,589,000 2,579,923 100 10,000 231 2 116 9,077 8401 WC SEWER RENDV PH9 3,088,000 3,088,000 3,034,630 98 1,000 9,340- 934- 7,871 53,370 SUB -TOTAL : 5,677,000 5,677,000 5,614,553 99 11,000 9,109- 83- 7,987 62,447 UNALLOCATED AUTHORIZATICNS 4,663,085 0 PROGRAM CONTINGENCY 627,950 0 Collection System 29,166,700 52,949,900 15,308,726 53 11,413,000 2,484,465 22 1,209,490 13,857,974 U PREPARED 10/09/13, 16:12:32 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED AOOOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERK ENDING: 9/30/2013 --------------------------------------------------------------------------------------------------------------------------- TYPE GI General Inprovsrents TOTAL TOTAL PROJECT PCP EXPENDED PCP EXPENDED REMAINING. PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALTIJCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD 1- T BUDGET VEHICLES, EQUIP & FURN 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 10,742 1 645,400 10,742 2 10,742 875,658 SUB -TOTAL : 886,400 645,400 10,742 1 645,400 10,742 2 10,742 875,658 191PYSEMTSP INFO SYSTEMS 8195 INFO TECIAIOLCGY DEVELO MT 6,646,000 5,485,000 6,144,834 93 1,100,000 127,549 12 117,334 501,166 8227 GDI TREATMENT PLANT 500,000 525,800 222,444 45 150,000 0 0 0 277,556 8232 GDI /SMtis REPLACEMENT 750,000 833,000 289,859 39 450,000 38,709 9 20,911 460,141 SUB -TOTAL 7,896,000 6,843,800 6,657,137 84 1,700,000 166,258 10 138,245 1,238,863 PRCUECTS 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 1,021,000 746,183 99 90,000 16,752 19 8,249 6,817 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 215,495 98 60,000 16,578 28 3,094 3,505 8225 IKiDFF TRIANGLE DEVLPMENP 63,000 55,100 43,545 69 5,000 0 0 0 19,455 8226 SEISMIC It[Ti7vUENTS HOB 5,716,000 6,221,000 4,214,033 74 1,800,000 1,004,670 56 144,114 1,501,967 3� 8229 MARTINEZ 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 0 134,652 8233 CSOD FACILITY IMPROVEMENT 200,000 350,000 138,565 69 30,000 1,683 6 874 61,435 8234 HOB IMPROVEMENTS 234,000 1,385,000 168,423 72 160,000 8,867 6 7,884 65,577 8236 DISTRICT EASEMENTS 75,000 740,000 11,961- 16- 75,000 11,961- 16- 8,591 86,961 9999 CAPITAL PROJECT CLEARING 0 36,500 122,524 0 1,000 122,525 253 99 122,524- SUB -TOTAL : 7,660,000 10,664,600 5,874,823 77 2,306,000 1,160,406 50 172,905 1,785,177 SUBSTANTIALLY CCMPLETE 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 793,643 83 956,654 11,187- 1- 10,331- 163,011 SUB -TOTAL : 956,654 956,654 793,643 83 956,654 11,187- 1- 10,331- 163,011 UMAILACATED AUTHORIZATIONS 2,563,450 0 PROGRAM CONTINGENCY 176,150 0 General Irrprove ants 20,138,654 19,110,454 13,336,345 66 5,608,054 1,326,219 24 311,561 6,802,309 PREPARED 10/09/13, 16:12:32 CAPITAL IMPR90II4ENT BUDGET PAGE 6 PROGRAM /GI185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2013 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLCCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PIT) THIS FY YEAR YTD NLNTH BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,657,500 1,759,000 1,558,009 94 105,000 101,728 97 34,630 99,491 7261 RW CATHODIC PROTEC.TICN 20,000 34,700 10,084 50 5,000 0 0 0 9,916 7279 CCNOCFD NAVAL WEAPCNS PEW 280,000 321,000 264,764 95 5,000 610 12 0 15,236 7299 CARD LANDSCAPE PROJECT 3,915,000 4,336,000 3,189,651 82 3,060,000 971,222 32 558,978 725,349 7300 REFINERY RECYCLED WATER 150,000 406,100 79,462 53 100,000 23,120 23 14,054 70,538 SUB- TCUTAI, : 6,022,500 6,856,800 5,101,970 85 3,275,000 1,096,680 34 607,662 920,530 UNALIACATED AUTHORIZATIONS 766,650 0 PROGRAM CONTINGENCY 40,350 0 Recycled Water 6,829,500 6,856,800 5,101,970 75 3,275,000 1,096,680 34 607,662 1,727,530 GRAND TOTAL 88,312,854 127,846,754 46,021,053 0 29,016,054 5,764,567 0 2,497,012 42,291,801 3� CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS SEPTEMBER, 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) 25,700,000 31,700,000 0 25,700,000 25,725,542 100.00% 6,503.56 14,052.11 20,555.67 (6,000,000) 0 (4) 25.700.000 31.700.000 (6.000.000) 25.700.000 25.725.542 100.00% 6,503.56 14,052.11 20,555.67 (3) (5) (6) 1,005.32 1,005.32 6.503.56 15.057.43 21.560.99 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 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°/x. 2D (5) The market value of the portfolio on September 30, 2013 was $25,725,542. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 10/09/13, 16:13:53 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ----------------------------------------------------------------------------------------------------- -------- ------------- ---- - - -- -- CURRENT ASSETS CASH 101,673.85 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 2,387.45 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 600,000.00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 ---- -- -- - - - - -- TOTAL ASSETS 5,004,061.30 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 159,342.36 - DUE TO S/C 9,565.33 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 1,631.39 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,170,539.08- 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 451,464.92 REVENUE SUMMARY 602,346.34 - TOTAL FUND EQUITY 3,833,522.22 - TOTAL LIABILITIES AND FUND EQUITY -------- - - - - -- 5,004,061.30 - -------------- -------------- PREPARED 10/09/13, 09 :45:11 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 WITRIBVTION FRCM O&M * SUB -FUND A 4501 INTEREST 7301 SUBRCIGATICN RECOVERIES 7401 CNTRIBUTIC FRCM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FRCM O&M 7501 INSURANCE RECOVERY - HEm * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 03/2014 PERIOD ENDING: 9/30/2013 - - - - -- M M -1C -DATE -- - - - - -- - -- YEAR -TO -DATE - - - - -- ANNUAL BUD= Actual Variance % Budget Actual Variance % BUDGET % 270 215 55- 20.37- 810 550 260- 32.10- 3,250 16.92 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 215 55- 20.37- 810 550 260- 32.10- 3,250 16.92 650 517 133- 20.46- 1,950 1,320 630- 32.31- 7,800 16.92 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 517 133- 20.46- 1,950 1,320 630- 32.31- 7,800 16.92 316 187 129- 40.82- 948 477 471- 49.68- 3,800 12.55 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 .00 316 187 129- 40.82- 600,948 600,477 .08 635,300 94.52 H / ------ 1,236 ------ - - - - -- -- 919 - - - - -- --- 317- ------ - 25.65- - -- 603,708 --- - - - - -- - 602,346 - - - - -- -471- 1,362- - - .23- - -- 646,350 93.19 PREPARED 10/09/13, 09:45:08 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CC1NSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PALE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 03/2014 PERIOD ENDING: 9/30/2013 - - - - -- MlInH -TO -DATE -- - - - - -- - - - - -- YEAR-TO-DATE - - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 20,833 1,781 19,052 91.45 62,499 2,381 60,118 96.19 250,000 .95 1,250 926 324 25.92 3,750 926 2,824 75.31 15,000 6.17 3,333 0 3,333 100.00 9,999 628 9,371 93.72 40,000 1.57 25,416 2,707 22,709 89.35 76,248 3,935 72,313 94.84 305,000 1.29 0 0 0 .00 0 0 0 .00 0 .00 8,333 17,431 9,098- 109.18- 24,999 17,431 7,568 30.27 100,000 17.43 2,916 0 2,916 100.00 8,748 0 8,748 100.00 35,000 .00 11,249 17,431 6,182- 54.96- 33,747 17,431 16,316 48.35 135,000 12.91 833 0 833 100.00 2,499 0 2,499 100.00 10,000 .00 1,250 172 1,078 86.24 3,750 172 3,578 95.41 15,000 1.15 416 0 416 100.00 1,248 0 1,248 100.00 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 0 293 293- .00 0 293 293- .00 1,500 19.53 2,499 - - - -- 465 ------ - - - - -- 2,034 81.39 458,497 - - - - 430,099 ------ - - - - -- ------ 28,398 - - - - -- 6.19 - 482,500 89.14 -- - - - - -- 39,164 ---- 20,603 - - - - -- 18,561 --- - - - - -- ------ 47.39 -- 568,492 451,465 --- 117,027 -- - -- ------ 20.59 - - - - -- 922,500 48.94 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER, 2013 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- - -- 1 (1) 4,300,000 4,300 000 4,300,000 4,304,274 100.00% 918.90 1,468.55 2,387.45 (3) 4,300,000 4,300,000 0 4,300,000 4,304,274 100.00% 918.90 1,468.55 2,387.45 (2) (41.11) (41.11) 918.90 1,427.44 2,346.34 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 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 (3) The weighted average yield of the total Self- Insurance portfolio is 0.260 %. (4) The market value of the portfolio on September, 2013 was $4,304,274. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 10/09/13, 16:13:53 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 3/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------- CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 315,286.56 REVENUE BOND RESERVE CASH .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 DEFERRAL -BOND REFUNDING .00 .00 �7 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 10/09/13, 09:45:17 PROGRAM DEBTREV ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST INCCIIE 4551 2002 BOND INTEREST INWE 4552 PECYC H2O IC1AN INT INCA E 4553 2009 BOND INTEREST INCCHE 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUM REVENUE REPORT PERIOD ENDING: 9/30/2013 PAGE 1 ACCOUNTING PERIOD 03/2014 - - -- W NTH- TCNDATE -- - - - - -- - - - - -- YEAR -TC? -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 10/09/13, 09:48:01 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BODED INTEREST EXP 1251 2002 BOO INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD BIDING: 9/30/2013 PAGE 1 ACCOUNTING PERIOD 03/2014 - - - - -- M ITH -TO -DATE -- -- - - -- - - - - -- YEAR- TO-DATE - - -- --- ANNUAL EST Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 22,538 .00 0 0 0 .00 295,651 289,608 6,043 2.04 1,681,696 17.22 0 0 0 .00 295,651 289,608 6,043 - - - - -- --- 2.04 -- - - -- 1,704,234 -- --- - - - - -- 16.99 - - - - -- - - - -- 0 --- ---- - - - - -- - 0 --- -- - -- - -- - 0 -- - - - - -- ----- .00 - - -- -- 295,651 -- --- - - - -- -- ------ 289,608 6,043 2.04 1,704,234 16.99 39