Loading...
HomeMy WebLinkAbout03.c. Receive October 2013 Financial Statements and Investment Reports3.c. CENTRAL CONTRA COSTA SANITARY DISTRICT November 15, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending October, 2013 Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 20,334,699 19,538,553 796,146 Expenses lower due to vacant positions and associated benefit savings from those positions. Repairs & Maintenance 1,255,716 827,261 428,455 Lower than budgeted expenses thus far for Outside Repairs & Maintenance expense as budget is evenly distributed versus actual expenses occurring sporadically. Hauling & Disposal 327,144 202,690 124,454 Savings from expenses associated with transportation and disposal of paint waste is being paid by PaintCare program rather than the District as was budgeted. Outside Services 878,947 537,532 341,415 All supplies expense line items lower than budget so far this fiscal year. We anticipate this variance to be lower as the year progresses. Materials & Supplies 671,666 534,200 137,466 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. • 01 CENTRAL CONTRA COSTA SANITARY DISTRICT November 19, 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 October, 2013: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 1,596,664 3,496,542 1,899,878 One large application posted to September which was for 161 N. Civic Drive in Walnut Creek {300 apartments with commercial space). 0 FINANCIAL STATEMENT SUMMARY Prepared by: T. Smithey October, 2013 YEAR -TO -DATE Actual Budget Variance O & M Revenue 1,997 - 1,503 494 32.9% Oct -13 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 5,323 - 5,592 269 - 24,537 26,590. 2,053 4.8% 7.7% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 796 Directors Fees & Expenses 0 Chemicals 52 Utilities 39 Repairs & Maintenance 428 Hauling & Disposal 124 Professional & Legal 44 Outside Services 341 . Materials & Supplies 137 Other Expenses 91 2,052 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 Sewer Construction YEAR -TO -DATE Revenue 3,934 Expense 7,939 Over /Under (4,005) TEMPORARY INVESTMENTS: Held in District LAW Account; LAW yield as of October, 2013 was 0.266 %. l�l PREPARED 11/08/13, 16:01:35 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE --------------------------------------------------------------------------------------------------------- -- ------------------- - - - - -- CURRENT ASSETS CASH 17,262,248.91 810,954.63 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 20.6,771.12 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION AIR 2,360.00 ACCOUNTS RECEIVABLE -COBRA 317.72 A /R -SSC DIRECT BILL 788,996.96 COMPUTER PURCHASE PROGRAM 14,029.11 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 95,784.07 PREPAID EXPENSES 876,303.77 PREPAID RETIREMENT 13,298,659.63 SUPPLIES & MATERIAL INV 1,958,189.80 DUE FROM S/C 52,611,129.20 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 29,167,392.70- 70,928,380.32 603,985,468.92 -------- - - - - -- 674,913,849.24 -------- - - - - -- -------------- 0 PREPARED 11/08/13, 16:01:35 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------- -- --- - - - - -- DUE TO S/I 600,000.00 - DUE TO DEBT FUND 54,178,471.37 - ACCOUNTS PAYABLE 289,045.91 - SALES TAX PAYABLE 11,502.09 - ACCRUED WAGES PAYABLE 878,023.73 - 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 1,425,400.28 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 9,484.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 798.67 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 27.77 - LIFE INS .00 DELTA DENTAL .59- POST EMP. BENEFIT -OPEB 903,962.23 - CAFETERIA PLAN PAYABLE 101,311.61 - PERMIT CLEARING 239.13 - WORKERS' COMP INS PAYABLE 460,026.60 ACCRUED COMPENSATED ABS. 3,826,681.92 - REFUNDABLE DEPOSITS 81,029.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 102,538.96 - REIMBURSEMENT FEES 96,881.79- 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- 24,537,083.77 1,996,811.51- 91,212,765.47- 583,701,083.77- 674,913,849.24 - -------------- -------------- 191 PREPARED 11/08/13, 16:01:40 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 8,258 19,688 11,430 138.4 33,032 153,089 120,057 363.5 99,100 154.5 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 22,199- 22,199- .0 58,580,200 .0 2400 SEWER SVC CHRG- DIRECT 0 108,773- 108,773- .0 874,400 1,004,615 130,215 14.9 874,400 114.9 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 0 1,833 100.0- 7,332- 0 7,332 100.0- 22,000- .0 SEWER SERVICE CHARGES 6,425 89,085- 95,510- 486.5- 900,100 1,135,505 235,405 26.2 59,531,700 1.9 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 33,572 14,406 75.2 76,664 124,275 47,611 62.1 230,000 54.0 1700 SEPTIC TANK DUMPING 5,416 9,330 3,914 72.3 21,664 29,742 8,078 37.3 65,000 45.8 1900 OVERTIME INSPECTION 750 2,450 1,700 226.7 3,000 4,194 1,194 39.8 9,000 46.6 2000 SIDE SEWER INSPECTION 40,750 61,041 20,291 49.8 163,000 244,823 81,823 50.2 489,000 50.1 2700 SALES 166 0 166- 100.0- 664 125 539- 81.2- 2,000 6.3 2900 OTHER SERVICE CHARGES 2,000 120 1,880- 94.0- 8,000 120 7,880- 98.5- 145,000 .1 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 0 0 0 .0 95,000 .0 3200 NEW INDUSTRY PERMIT FEES 833 1,095 262 31.5 3,332 4,015 683 20.5 10,000 40.2 3301 POLLUTION PREVENTION 0 4,504 4,504 .0 6,000 4,504 1,496- 24.9- 24,000 18.8 3500 LEASE RENTAL INCOME 43,941 24,963 18,978- 43.2- 175,764 132,747 43,017- 24.5- 527,300 25.2 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 0 0. 0 .0 66,666 163,519 96,853 145.3 102,000 160.3 4300 ANNEXATION CHARGES 2,000 8,244 6,244 312.2 8,000 15,504 7,504 93.8 24,000 64.6 4500 INTEREST INCOME 0 35- 35- .0 0 75- 75- .0 119,000 .1- 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 57,500 71,524 14,024 24.4 57,500 71,524 14,024 24.4 230,000 31.1 5600 HOUSE HAZARD WASTE REIMB 3,000 7,064 4,064 135.5 12,000 26,402 14,402 120.0 745,000 3.5 6000 MISCELLANEOUS INCOME 0 3,714 3,714 .0 0 37,821 37,821 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 616 450 271.1 664 2,068 1,404 211.4 2,000 103.4 OTHER REVENUES 175,688 228,202 52,514 29.9 602,918 861,308 258,390 42.9 2,820,300 30.5 FUND TOTALS 182,113 139,117 42,996- 23.6- 1,503,018 1,996,813 493,795 32.9 75,152,000 2.7 PREPARED 11/08/13, 16:01:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE----- -- - - - - -- -------- - - ---- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 146,790 34,620 19.1 725,640 546,636 179,004 24.7 2,176,963 25.1 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,839,700 123,437 6.3 7,852,548 7,448,340 404,208 5.1 23,557,800 31.6 0103 SALARIES & WAGES -COMP ABS 25,000 20,840 4,160 16.6 100,000 86,770 13,230 13.2 300,000 28.9 0105 OVERTIME 80,781 68,411 12,370 15.3 323,124 257,293 65,831 20.4 969,535 26.5 0106 STANDBY PAID 18,975 16,071 2,904 15.3 75,900 67,965 7,935 10.5 227,723 29.8 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 169,988- 0 169,988 -100.0 510,000- .0 SALARIES & WAGES 2,226,806 2,091,812 134,994 6.1 8,907,224 8,407,004 500,220 5.6 26,722,021 31.5 0201 WORKERS' COMPENSATION INS 48,772 87,171- 135,943 278.7 195,088 8,786 186,302 95.5 585,515 1.5 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 7,500 2,136 5,364 71.5 30,000 7.1 0203 FEDERAL MEDICARE TAX 30,827 29,117 1,710 5.5 123,308 116,805 6,503 5.3 370,161 31.6 0204 MEDICAL & HEALTH INSUR 811,242 740,798 70,444 8.7 3,244,968 3,043,890 201,078 6.2 9,735,139 31.3 0205 RETIREMENT CONTRIBUTION 1,199,230 1,214,163 14,933- 1.2- 5,317,723 4,819,001 498,722 9.4 20,640,634 23.3 0206 DEFERRED COMP. CONTRIB 130,345 117,848 12,497 9.6 521,380 494,415 26,965 5.2 1,564,386 31.6 0207 DENTAL INSURANCE 76,050 74,395 1,655 2.2 304,200 296,243 7,957 2.6 912,856 32.5 0208 LONG -TERM DISABILITY INS 6,162 5,827 335 5.4 24,648 23,125 1,523 6.2 74,135 31.2 0209 LIFE INSURANCE 14,327 13,427 900 6.3 57,308 53,233 4,075 7.1 172,158 30.9 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 378,324- 0 378,324 -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 2,108,404 113,970 5.1 12,802,199 12,242,034 560,165 4.4 36,694,384 33.4 0250 CAPITALIZED ADM OVERHEAD 343,681- 261,943- 81,738- 23.8 1,374,724- 1,110,485- 264,239- 19.2 4,124,238- 26.9 O CAPITALIZED ADM OVERHEAD 343,681- 261,943- 81,738- 23.8 1,374,724- 1,110,485- 264,239- 19.2 4,124,238- 26.9 TOTAL LABOR CHARGES 4,105,499 3,938,273 167,226 4.1 20,334,699 19,538,553 796,146 3.9 59,292,167 33.0 0301 DIRECTOR MEETING FEES 4,933 4,980 47- 1.0- 19,732 17,043 2,689 13.6 59,200 28.8 0302 BOARD TRAINING AND CONF 5,333 2,221 3,112 58.4 21,332 13,316 8,016 37.6 64,000 20.8 0303 BOARD HEALTH BENEFITS 2,703 5,537 2,834- 104.8- 10,812 22,110 11,298- 104.5- 32,437 68.2 DIRECTOR FEES & EXPENSES 12,969 12,738 231 1.8 51,876 52,469 593- 1.1- 155,637 33.7 0402 LIME 25,000 45,128 20,128- 80.5- 100,000 127,141 27,141- 27.1- 300,000 42.4 0403 POLYMER 37,500 71,308 33,808- 90.2- 119,000 123,481 4,481- 3.8- 450,000 27.4 0404 BOILER CHEMICALS 6,000 1,453 4,547 75.8 24,000 1,453 22,547 93.9 72,000 2.0 0406 OTHER CHEMICALS 45,000 35,874 9,126 20.3 180,000 118,442 61,558 34.2 540,000 21.9 0407 HYPOCHLORITE 16,583 31,040 14,457- 87.2- 66,332 66,718 386- .6- 199,000 33.5 CHEMICALS 130,083 184,803 54,720- 42.1- 489,332 437,235 52,097 10.6 1,561,000 28.0 0501 ELECTRICAL 82,931 83,958 1,027- 1.2- 293,591 300,974 7,383- 2.5- 995,200 30.2 0502 NATURAL GAS 184,707 190,468 5,761- 3.1- 566,745 601,922 35,177- 6.2- 2,216,500 27.2 0503 LAND -FILL GAS 39,416 26,930 12,486 31.7 118,248 72,661 45,587 38.6 473,000 15.4 0504 WATER 8,519 12,101 3,582- 42.0- 34,076 31,205 2,871 8.4 102,250 30.5 0505 TELEPHONE 27,558 24,658 2,900 10.5 110,232 77,608 32,624 29.6 330,700 23.5 UTILITIES 343,131 338,115 5,016 1.5 1,122,892 1,084,370 38,522 3.4 4,117,650 26.3 PREPARED 11/08/13, 16:01 :55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- -- --- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE B BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 9,842 2,251- 29.7- 30,364 21,082 9,282 30.6 91,100 23.1 0602 VEHIC /EQUIP REPAIR MAINT 9,166 12,066 2,900- 31.6- 36,664 36,564 100 .3 110,000 33.2 0603 GENERAL REPAIRS & MAINT 80,161 76,804 3,357 4.2 320,644 390,572 69,928- 21.8- 962,000 40.6 0604 OUTSIDE REPAIRS & MAINT 170,547 77,508 93,039 54.6 682,148 241,773 440,375 64.6 2,046,701 11.8 0605 COMPUTER REPAIRS & MAINT 46,224 13,108 33,116 71.6 185,896 126,313 59,583 32.1 555,726 22.7 0606 REAL PROPERTY REPAIRS 0 177 177- .0 0 10,957 10,957- .0 0 .0 REPAIRS & MAINTENANCE 313,689 189,505 124,184 39.6 1,255,716 827,261 428,455 34.1 3,765,527 22.0 0701 ASH REMOVAL 12,666 12,104 562 4.4 50,664 46,558 4,106 8.1 152,000 30.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 8,332 0 8,332 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 9,615 2,115- 28.2- 30,000 18,950 11,050 36.8 90,000 21.1 0704 JANITORIAL & REFUSE REMOV 24,147 22,980 1,167 4.8 96,588 89,985 6,603 6.8 289,800 31.1 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 10,000 88 9,912 99.1 30,000 .3 0706 HAZARDOUS WASTE DISPOSAL 91,140 11,747 79,393 87.1 131,560 47,109 84,451 64.2 513,700 9.2 HAULING & DISPOSAL 140,036 56,446 83,590 59.7 327,144 202,690 124,454 38.0 1,100,500 18.4 0801 PROFESSIONAL SERVICES 10,520 4,813 5,707 54.2 42,080 34,952 7,128 16.9 126,250 27.7 0802 LEGAL SERVICES -BOARD 6,666 6,634 32 .5 26,664 13,998 12,666 47.5 80,000 17.5 0803 LEGAL SERVICES -STAFF 22,586 45,264 22,678- 100.4- 82,878 59,026 23,852 28.8 271,100 21.8 PROFESSIONAL & LEGAL SERV 39,772 56,711 16,939- 42.6- 151,622 107,976 43,646 28.8 477,350 22.6 0901 OUTSIDE SAFETY SERVICES 6,748 6,062 686 10.2 28,967 16,941 12,026 41.5 89,200 19.0 0902 TECHNICAL SERVICES 189,281 166,780 22,501 11.9 747,124 457,613 289,511 38.8 2,271,520 20.1 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 2,916 5,850 2,934- 100.6- 59,164 53,728 5,436 9.2 309,500 17.4 0905 REPROGRAPHIC SERVICES 1,090 0 1,090 100.0 4,360 746 3,614 82.9 13,101 5.7 0906 RECRUITMENT 9,833 0 9,833 100.0 39,332 8,504 30,828 78.4 118,000 7.2 OUTSIDE SERVICES 209,868 178,692 31,176 14.9 878,947 537,532 341,415 38.8 2,801,621 19.2 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 12,313 5,453 30.7 71,064 38,329 32,735 46.1 213,260 18.0 1102 GASOLINE, OIL & FUEL 22,666 28,576 5,910- 26.1- 90,664 82,723 7,941 8.8 272,000 30.4 1103 OPERATING SUPPLIES 99,187 121,381 22,194- 22.4- 396,748 366,159 30,589 7.7 1,190,410 30.8 1104 OPERATING FUEL 4,000 0 4,000 100.0 16,000 0 16,000 100.0 48,000 .0 1105 LABORATORY SUPPLIES 12,891 13,713 822- 6.4- 51,564 48,155 3,409 6.6 154,700 31.1 1106 SAFETY SUPPLIES 11,515 6,090 5,425 47.1 45,626 19,081 26,545 58.2 138,345 13.8 1108 INVENTORY OVER /SHORT 0 6,594- 6,594 .0 0 20,247- 20,247 .0 0 .0 MATERIALS & SUPPLIES 168,025 175,479 7,454- 4.4- 671,666 534,200 137,466 20.5 2,016,715 26.5 1201 RENTS & LEASES 16,724 18,613 1,889- 11.3- 65,396 59,814 5,582 8.5 195,801 30.5 1202 PUBLIC AGENCY FEES 29,451 54,805 25,354- 86.1- 117,804 65,237 52,567 44.6 493,844 13.2 1203 PUBLIC INFORMATION 23,790 77,200 53,410- 224.5- 95,160 145,697 50,537- 53.1- 285,500 51.0 1204 TUITION REIMBURSEMENT 3,127 0 3,127 100.0 12,508 4,000 8,508 68.0 53,550 7.5 PREPARED 11/08/13, 16:01:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 21,959 10,321 32.0 129,120 77,546 51,574 39.9 393,570 19.7 1206 CERTIFICATION & LICENSES 1,614 1,145 469 29.1 6,456 3,643 2,813 43.6 19,397 18.8 1207 CLAIMS 41 0 41 100.0 164 0 164 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,755 2,229 526 19.1 11,020 3,152 7,868 71.4 34,688 9.1 1209 MILEAGE REIMBURSEMENTS 784 1,722 938- 119.6- 3,136 4,085 949- 30.3- 9,490 43.0 1210 PUBLIC NOTICES 486 0 486 100.0 1,944 1,769 175 9.0 5,850 30.2 1211 OUTSIDE ORGANIZATION FEES 7,982 9,294 1,312- 16.4- 222,439 219,622 2,817 1.3 314,040 69.9 1212 EMPLOYEE MEMBERSHIPS 3,024 3,284 260- 8.6- 13,096 9,802 3,294 25.2 39,224 25.0 1213 MISCELLANEOUS 3,434 1,505 1,929 56.2 13,736 19,065 5,329- 38.8- 41,330 46.1 1216 PROFESSIONAL EXP REIMB 3,416 130 3,286 96.2 13,664 1,366 12,298 90.0 50,000 2.7 OTHER EXPENSES 128,908 191,886 62,978- 48.9- 705,643 614,798 90,845 12.9 1,936,785 31.7 NET EXPENSES 5,591,980 5,322,648 269,332 4.8 26,589,537 24,537,084 2,052,453 7.7 77,824,952 31.5 TOTAL EXPENSE 5,591,980 5,322,648 269,332 4.8 26,589,537 24,537,084 2,052,453 7.7 77,824,952 31.5 PREPARED 11/08/13, 16:01:53 500,742 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) 2,002,968 1,902,310 PAGE 1 PROGRAM /GM278L 14,115 3.4 RUNNING EXPENSE 1,680,343 FUND 313,307- ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 16,031 16,680 649- 4.0- 64,124 49,135 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- ----- --- - - - - -- YEAR -TO- DATE-------- -- - - -- ANNUAL 91,765 ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 416,794 383,883 32,911 7.9 1,667,176 1,493,196 173,980 10.4 5,001,596 29.9 EMPLOYEE BENEFITS 697,906 668,503 29,403 4.2 6,279,783 6,096,816 182,967 2.9 13,304,847 45.8 CAPITALIZED ADM OVERHEAD 4,806- 2,182- 2,624- 54.6 19,224- 7,864- 11,360- 59.1 57,679- 13.6 DIRECTOR FEES & EXPENSES 12,969 12,738 231 118 51,876 52,469 593- 1.1- 155,637 33.7 UTILITIES 10,008 6,374 3,634 36.3 40,032 21,935 18,097 45.2 120,100 18.3 REPAIRS & MAINTENANCE 44,556 5,299 39,257 88.1 178,184 112,481 65,703 36.9 534,715 21.0 PROFESSIONAL & LEGAL SERV 28,601 45,803 17,202- 60.1- 113,604 88,883 24,721 21.8 343,250 25.9 OUTSIDE SERVICES 91,030 70,002 21,028 23.1 411,620 335,054 76,566 18.6 1,265,700 26.5 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 18,943 672 18,271 96.5 75,689 3,981 71,708 94.7 227,385 1.8 OTHER EXPENSES 44,838 91,794 46,956- 104.7- 178,752 196,408 17,656- 9.9- 552,495 35.5 ADMINISTRATION 1,360,839 1,282,886 77,953 5.7 9,577,492 8,993,359 584,133 6.1 22,048,046 40.8 SALARIES & WAGES 500,742 459,701 41,041 8.2 2,002,968 1,902,310 EMPLOYEE BENEFITS 416,102 401,987 14,115 3.4 .1,784,303 1,680,343 CAPITALIZED ADM OVERHEAD 313,307- 253,351- 59,956- 19.1 1,253,228- 1,072,110 - UTILITIES 16,031 16,680 649- 4.0- 64,124 49,135 REPAIRS & MAINTENANCE 8,903 10,813 1,910- 21.5- 35,612 38,719 HAULING & DISPOSAL 91,765 13,565 78,200 85.2 134,060 52,976 PROFESSIONAL & LEGAL SERV 8,255 8,753 498- 6.0- 26,354 16,604 OUTSIDE SERVICES 34,463 14,629 19,834 57.6 127,852 36,781 MATERIALS & SUPPLIES 16,219 18,453 2,234- 13.8- 64,876 55,133 OTHER EXPENSES 20,179 12,683 7,496 37.1 80,716 42,142 ENGINEERING 799,352 703,913 95,439 11.9 3,067,637 2,802,033 SALARIES & WAGES 436,678 427,907 8,971 2.1 1,747,512 1,732,557 EMPLOYEE BENEFITS 393,335 372,521 20,814 5.3 1,676,499 1,623,166 CAPITALIZED ADM OVERHEAD 10,707- 3,293- 7,414- 69.2 42,828- 15,294 - UTILITIES 11,299 12,136 837- 7.4- 45,196 40,717 REPAIRS & MAINTENANCE 62,496 47,602 14,894 23.8 249,984 119,039 HAULING & DISPOSAL 10,066 6,226 3,840 38.1 40,264 25,472 PROFESSIONAL & LEGAL SERV 833 1,046 213- 25.6- 3,332 1,213 OUTSIDE SERVICES 7,777 3,220 4,557 58.6 31,108 11,024 MATERIALS & SUPPLIES 59,211 97,373 38,162- 64.5- 236,493 244,985 OTHER EXPENSES 15,589 13,085 2,504 16.1 62,356 54,344 100,658 5.0 103,960 5.8 181,118- 14.5 14,989 23.4 3,107- 8.7- 81,084 60.5 9,750 37.0 91,071 71.2 9,743 15.0 38,574 47.8 265,604 8.7 14,955 .9 53,333 3.2 27,534- 64.3 4,479 9.9 130,945 52.4 14,792 36.7 2,119 63.6 20,084 64.6 8,492- 3.6- 8,012 12.8 6,008,963 31.7 6,432,260 26.1 3,759,705- 28.5 192,400 25.5 106,861 36.2 521,200 10.2 99,100 16.8 515,100 7.1 194,710 28.3 271,862 15.5 10,582,751 26.5 5,242,615 33.0 5,958,314 27.2 128,494- 11.9 135,600 30.0 750,001 15.9 120,800 21.1 10,000 12.1 93,371 11.8 710,620 34.5 196,152 27.7 COLLECTION SYSTEM OPS. 986,777 977,823 8,954 .9 4,049,916 3,837,223 212,693 5.3 13,088,979 29.3 SALARIES & WAGES 779,805 741,592 38,213 4.9 3,119,220 2,970,957 148,263 4.8 9,357,800 31.7 EMPLOYEE BENEFITS 647,762 606,312 41,450 6.4 2,772,422 2,590,734 181,686 6.6 9,950,315 26.0 CAPITALIZED ADM OVERHEAD 14,305- 3,040- 11,265- 78.7 57,220- 13,157- 44,063- 77.0 171,687- 7.7 CHEMICALS 95,083 156,181 61,098- 64.3- 349,332 338,169 11,163 3.2 1,141,000 29.6 UTILITIES 262,348 259,220 3,128 1.2 837,893 834,560 3,333 .4 3,148,200 26.5 REPAIRS & MAINTENANCE 178,531 109,535 68,996 38.6 715,124 504,787 210,337 29.4 2,143,500 23.5 HAULING & DISPOSAL 37,622 35,060 2,562 6.8 150,488 117,992 32,496 21.6 451,500 26.1 PROFESSIONAL & LEGAL SERV 2,083 1,109 974 46.8 8,332 1,276 7,056 84.7 25,000 5.1 OUTSIDE SERVICES 71,023 88,269 17,246- 24.3- 284,092 124,976 159,116 56.0 852,350 14.7 MATERIALS & SUPPLIES 70,269 57,692 12,577 17.9 281,076 223,265 57,811 20.6 843,400 26.5 OTHER EXPENSES 45,084 70,990 25,906- 57.5- 370,947 313,806 57,141 15.4 877,629 35.8 PREPARED 11/08/13, 16:01:53 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,175,305 2,122,920 52,385 2.4 8,831,706 8,007,365 824,341 9.3 28,619,007 28.0 SALARIES & WAGES 92,587 78,729 13,858 15.0 370,348 307,984 62,364 16.8 1,111,047 27.7 EMPLOYEE BENEFITS 67,269 59,081 8,188 12.2 289,192 250,975 38,217 13.2 1,048,648 23.9 CAPITALIZED ADM OVERHEAD 556- 77- 479- 86.2 2,224- 2,060- 164- 7.4 6,673- 30.9 CHEMICALS 35,000 28,622 6,378 18.2 140,000 99,066 40,934 29.2 420,000 23.6 UTILITIES 43,445 43,705 260- .6- 135,647 138,023 2,376- 1.8- 521,350 26.5 REPAIRS & MAINTENANCE 19,203 16,256 2,947 15.3 76,812 52,235 24,577 32.0 230,450 22.7 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 2,332 6,250 3,918 - 168.0- 7,000 89.3 OUTSIDE SERVICES 5,575 2,572 3,003 53.9 24,275 29,697 5,422- 22.3- 75,100 39.5 MATERIALS & SUPPLIES 3,383 1,289 2,094 61.9 13,532 6,836 6,696 49.5 40,600 16.8 OTHER EXPENSES 3,218 3,334 116- 3.6- 12,872 8,098 4,774 37.1 38,647 21.0 PUMP STATIONS 269,707 235,106 34,601 12.8 1,062,786 897,104 165,682 15.6 3,486,169 25.7 FUND TOTALS 5,591,980 5,322,648 269,332 4.8 26,589,537 24,537,084 2,052,453 7.7 77,824,952 31.5 0 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - -- - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 88,522 77,558 10,964 12.4 354,088 273,823 80,265 22.7 1,062,282 25.8 0102 SALARIES & WAGES -NON MGMT 302,573 277,934 24,639 8.1 1,210,292 1,113,592 96,700 8.0 3,630,918 30.7 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 20,840 4,160 16.6 100,000 86,469 13,531 13.5 300,000 28.8 0105 OVERTIME 8,115 7,551 564 7.0 32,460 19,312 13,148 40.5 97,396 19.8 0110 SALARY VACANCY 7,416- 0 7,416 -100.0 29,664- 0 29,664 -100.0 89,000- .0 SALARIES & WAGES 416,794 383,883 32,911 7.9 1,667,176 1,493,196 173,980 10.4 5,001,596 29.9 0201 WORKERS' COMPENSATION INS 2,124 3,737- 5,861 275.9 8,496 430 8,066 94.9 25,560 1.7 02.02 STATE UNEMPLOYMENT INSUR 0 0 0 .0 7,500 2,136 5,364 71.5 30,000 7.1 0203 FEDERAL MEDICARE TAX 5,633 5,151 482 8.6 22,532 19,995 2,537 11.3 67,679 29.5 0204 MEDICAL & HEALTH INSUR 434,384 380,938 53,446 12.3 1,737,536 1,597,885 139,651 8.0 5,212,659 30.7 0205 RETIREMENT CONTRIBUTION 221,655 218,240 3,415 1.5 982,879 826,060 156,819 16.0 3,815,002 21.7 0206 DEFERRED COMP. CONTRIB 23,574 22,297 1,277 5.4 94,296 85,434 8,862 9.4 282,960 30.2 0207 DENTAL INSURANCE 40,270 38,770 1,500 3.7 161,080 153,860 7,220 4.5 483,306 31.8 0208 LONG -TERM DISABILITY INS 988 979 9 .9 3,952 3,678 274 6.9 11,889 30.9 0209 LIFE INSURANCE 6,194 5,865 329 5.3 24,776 22,938 1,838 7.4 74,392 30.8 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 36,916- 0 36,916 -100.0 147,664- 0 147,664 -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 697,906 668,503 29,403 4.2 6,279,783 6,096,816 182,967 2.9 13,304,847 45.8 0250 CAPITALIZED ADM OVERHEAD 4,806- 2,182- 2,624- 54.6 19,224- 7,864- 11,360- 59.1 57,679- 13.6 CAPITALIZED ADM OVERHEAD 4,806- 2,182- 2,624- 54.6 19,224- 7,864- 11,360- 59.1 57,679- 13.6 0301 DIRECTOR MEETING FEES. 4,933 4,980 47- 1.0- 19,732 17,043 2,689 13.6 59,200 28.8 0302 BOARD TRAINING AND CONF 5,333 2,221 3,112 58.4 21,332 13,316 8,016 37.6 64,000 20.8 0303 BOARD HEALTH BENEFITS 2,703 5,537 2,834- 104.8- 10,812 22,110 11,298- 104.5- 32,437 68.2 DIRECTOR FEES & EXPENSES 12,969 12,738 231 1.8 51,876 52,469 593- 1.1- 155,637 33.7 0505 TELEPHONE 10,008 6,374 3,634 36.3 40,032 21,935 18,097 45.2 120,100 18.3 UTILITIES 10,008 6,374 3,634 36.3 40,032 21,935 18,097 45.2 120,100 18.3 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 1,664 824- 2,488 149.5 5,000 16.5- 0604 OUTSIDE REPAIRS & MAINT 5,398 1,693 3,705 68.6 21,552 2,504 19,048 88.4 64,800 3.9 0605 COMPUTER REPAIRS & MAINT 38,742 3,606 35,136 90.7 154,968 110,801 44,167 28.5 464,915 23.8 REPAIRS & MAINTENANCE 44,556 5,299 39,257 88.1 178,184 112,481 65,703 36.9 534,715 21.0 0801 PROFESSIONAL SERVICES 10,520 4,813 5,707 54.2 42,080 34,952 7,128 16.9 126,250 27.7 0,802 LEGAL SERVICES -BOARD 6,666 6,634 32 .5 26,664 13,998 12,666 47.5 80,000 17.5 0803 LEGAL SERVICES -STAFF 11,415 34,356 22,941- 201.0- 44,860 39,933 4,927 11.0 137,000 29.1 PROFESSIONAL & LEGAL SERV 28,601 45,803 17,202- 60.1- 113,604 88,883 24,721 21.8 343,250 25.9 0901 OUTSIDE SAFETY SERVICES 4,166 0 4,166 100.0 16,664 8,939 7,725 46.4 50,000 17.9 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - --- -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0902 TECHNICAL SERVICES 76,240 70,002 6,238 8.2 304,960 272,080 32,880 10.8 914,900 29.7 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 3,164 746 2,418 76.4 9,500 7.9 0906 RECRUITMENT 9,833 0 9,833 100.0 39,332 8,504 30,828 78.4 118,000 7.2 OUTSIDE SERVICES 91,030 70,002 21,028 23.1 411,620 335,054 76,566 18.6 1,265,700 26.5 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 4,828 5,394 52.8 40,888 10,414 30,474 74.5 122,700 8.5 1103 OPERATING SUPPLIES 5,154 2,438 2,716 52.7 20,616 11,859 8,757 42.5 61,860 19.2 1106 SAFETY SUPPLIES 3,567 0 3,567 100.0 14,185 1,955 12,230 86.2 42,825 4.6 1108 INVENTORY OVER /SHORT 0 6,594- 6,594 .0 0 20,247- 20,247 . .0 0 .0 MATERIALS & SUPPLIES 18,943 672 18,271 96.5 75,689 3,981 71,708 94.7 227,385 1.8 1201 RENTS & LEASES 3,682 3,713 31- .8- 13,228 6,018 7,210 54.5 39,200 15.4 1202 PUBLIC AGENCY FEES 208 0 208 100.0 832 0 832 100.0 2,500 .0 1203 PUBLIC INFORMATION 23,208 76,102 52,894- 227.9- 92,832 144,599 51,767- 55.8- 278,500 51.9 1204 TUITION REIMBURSEMENT 333 0 333 100.0 1,332 2,000 668- 50.2- 10,000 20.0 1205 TECH TRAIN, CONF & MEETS 8,964 933 8,031 89.6 35,856 10,438 25,418 70.9 107,600 9.7 1206 CERTIFICATION & LICENSES 108 0 108 100.0 432 0 432 100.0 1,300 .0 1207 CLAIMS 41 0 41 100.0 164 0 164 100.0 500 .0 1208 SUBSCRIPTION /PUBLICATION 524 0 524 100.0 2,096 379 1,717 81.9 7,815 4.8 1209 MILEAGE REIMBURSEMENTS 481 705 224- 46.6- 1,924 1,970 46- 2.4- 5,800 34.0 1210 PUBLIC NOTICES 62 0 62 100.0 248 518 270 - 108.9- 750 69.1 1211 OUTSIDE ORGANIZATION FEES 2,916 9,294 6,378- 218.7- 11,664 11,707 43- .4- 35,000 33.4 1212 EMPLOYEE MEMBERSHIPS 569 230 339 59.6 3,276 745 2,531 77.3 9,680 7.7 1213 MISCELLANEOUS 1,284 687 597 46.5 5,036 17,904 12,868- 255.5- 15,350 116.6 1216 PROFESSIONAL EXP REIMB 2,458 130 2,328 94.7 9,832 130 9,702 98.7 38,500 .3 OTHER EXPENSES 44,838 91,794 46,956- 104.7- 178,752 196,408 17,656- 9.9- 552,495 35.5 DEPARTMENT NET EXPENSES 1,360,839 1,282,886 77,953 5.7 9,577,492 8,993,359 584,133 6.1 22,048,046 40.8 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 21,845 12,964 37.2 139,236 85,861 53,375 38.3 417,722 20.6 0102 SALARIES & WAGES -NON MGMT 467,018 431,846 35,172 7.5 1,868,072 1,788,035 80,037 4.3 5,604,241 31.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 301 301- .0 0 .0 0105 OVERTIME 8,914 6,010 2,904 32.6 35,656 28,113 7,543 21.2 107,000 26.3 0110 SALARY VACANCY 9,999- 0 9,999 -100.0 39,996- 0 39,996 -100.0 120,000- .0 SALARIES & WAGES 500,742 459,701 41,041 8.2 2,002,968 1,902,310 100,658 5.0 6,008,963 31.7 0201 WORKERS' COMPENSATION INS 6,463 12,783- 19,246 297.8 25,852 573 25,279 97.8 77,606 .7 0203 FEDERAL MEDICARE TAX 7,009 6,571 438 6.2 28,036 26,637 1,399 5.0 84,135 31.7 0204 MEDICAL & HEALTH TNSUR 99,429 93,971 5,458 5.5 397,716 381,658 16,058 4.0 1,193,204 32.0 0205 RETIREMENT CONTRIBUTION 276,070 276,115 45- .0 1,224,175 1,106,989 117,186 9.6 4,751,622 23.3 0206 DEFERRED COMP. CONTRIB 29,239 25,303 3,936 13.5 116,956 112,486 4,470 3.8 350,902 32.1 0207 DENTAL INSURANCE 9,888 9,474 414 4.2 39,552 38,423 1,129 2.9 118,694 32.4 0208 LONG -TERM DISABILITY INS 1,405 1,236 169 12.0 5,620 5,059 561 10.0 16,882 30.0 0209 LIFE INSURANCE 2,348 2,100 248 10.6 9,392 8,518 874 9.3 28,215 30.2 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,749- 0 15,749 -100.0 62,996- 0 62,996 -100.0 189,000- .0 EMPLOYEE BENEFITS 416,102 401,987 14,115 3.4 1,784,303 1,680,343 103,960 5.8 6,432,260 26.1 0250 CAPITALIZED ADM OVERHEAD 313,307- 253,351- 59,956- 19.1 1,253,228- 1,072,110- 181,118- 14.5 3,759,705- 28.5 CAPITALIZED ADM OVERHEAD 313,307- 253,351- 59,956- 19.1 1,253,228- 1,072,110- 181,118- 14.5 3,759,705- 28.5 ! / 0501 ELECTRICAL 8,999 10,010 1,011- 11.2- 35,996 3 -0,227 5,769 16.0 108,000 28.0 0502 NATURAL GAS 1,791 986 805 44.9 7,164 2,963 4,201 58.6 21,500 13.8 0504 WATER 541 1,181 640 - 118.3- 2,164 2,382 218- 10.1- 6,500 36.6 0505 TELEPHONE 4,700 4,503 197 4.2 18,800 13,563 5,237 27.9 56,400 24.0 UTILITIES 16,031 16,680 649- 4.0- 64,124 49,135 14,989 23.4 192,400 25.5 0604 OUTSIDE REPAIRS & MAINT 4,503 3,592 911 20.2 18,012 17,166 846 4.7 54,050 31.8 0605 COMPUTER REPAIRS & MAINT 4,400 7,044 2,644- 60.1- 17,600 10,596 7,004 39.8 52,811 20.1 0606 REAL PROPERTY REPAIRS 0 177 177- .0 0 10,957 10,957- .0 0 .0 REPAIRS & MAINTENANCE 8,903 10,813 1,910- 21.5- 35,612 38,719 3,107- 8.7- 106,861 36.2 0704 JANITORIAL & REFUSE REMOV 1,749 1,818 69- 3.9- 6,996 6,130 866 12.4 21,000 29.2 0706 HAZARDOUS WASTE DISPOSAL 90,016 11,747 78,269 87.0 127,064 46,846 80,218 63.1 500,200 9.4 HAULING & DISPOSAL 91,765 13,565 78,200 85.2 134,060 52,976 81,084 60.5 521,200 10.2 0803 LEGAL SERVICES -STAFF 8,255 8,753 498- 6.0- 26,354 16,604 9,750 37.0 99,100 16.8 PROFESSIONAL & LEGAL SERV 8,255 8,753 498- 6.0- 26,354 16,604 9,750 37.0 99,100 16.8 0902 TECHNICAL SERVICES 31,747 8,779 22,968 72.3 116,988 29,808 87,180 74.5 381,000 7.8 0904 OTHER PUBLIC AGENCY SERVS 2,500 5,850 3,350- 134.0- 10,000 6,973 3,027 30.3 131,500 5.3 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 864 0 864 100.0 2,600 .0 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 14,629 19,834 57.6 127,852 36,781 91,071 71.2 515,100 7.1 1101 OFFICE EQUIPMENT /SUPPLIES 4,704 3,663 1,041 22.1 18,816 15,662 3,154 16.8 56,460 27.7 1103 OPERATING SUPPLIES 9,852 13,598 3,746- 38.0- 39,408 36,864 2,544 6.5 118,250 31.2 1106 SAFETY SUPPLIES 1,663 1,192 471 28.3 6,652 2,607 4,045 60.8 20,000 13.0 MATERIALS & SUPPLIES 16,219 18,453 2,234- 13.8- 64,876 55,133 9,743 15.0 194,710 28.3 1201 RENTS & LEASES 857 0 857 100.0 3,428 936 2,492 72.7 10,300 9.1 1202 PUBLIC AGENCY FEES 500 505 5- 1.0- 2,000 505 1,495 74.8 6,000 8.4 1203 PUBLIC INFORMATION 582 1,098 516- 88.7- 2,328 1,098 1,230 52.8 7,000 15.7 1204 TUITION REIMBURSEMENT 1,066 0 1,066 100.0 4,264 0 4,264 100.0 22,800 .0 1205 TECH TRAIN, CONF & MEETS 11,044 7,581 3,463 31.4 44,176 22,880 21,296 48.2 138,660 16.5 1206 CERTIFICATION & LICENSES 240 115 125 52.1 960 375 585 60.9 2,890 13.0 1208 SUBSCRIPTION /PUBLICATION 1,786 845 941 52.7 7,144 1,098 6,046 84.6 21,473 5.1 1209 MILEAGE REIMBURSEMENTS 121 563 442 - 365.3- 484 1,249 765- 158.1- 1,490 83.8 1210 PUBLIC NOTICES 424 0 424 100.0 1,696 1,251 445 26.2 5,100 24.5 1211 OUTSIDE ORGANIZATION FEES 1,015 0 1,015 100.0 4,060 9,240 5,180- 127.6- 25,540 36.2 1212 EMPLOYEE MEMBERSHIPS 906 1,158 252- 27.8- 3,624 2,607 1,017 28.1 10,909 23.9 1213 MISCELLANEOUS 930 818 112 12.0 3,720 903 2,817 75.7 11,200 8.1 1216 PROFESSIONAL EXP REIMB 708 0 708 100.0 2,832 0 2,832 100.0 8,500 .0 OTHER EXPENSES 20,179 12,683 7,496 37.1 80,716 42,142 38,574 47.8 271,862 15.5 / DEPARTMENT NET EXPENSES 799,352 703,913 95,439 11.9 3,067,637 2,802,033 265,604 8.7 10,582,751 26.5 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 13,899 124 .9 56,092 75,070 18,978- 33.8- 168,276 44.6 0102 SALARIES & WAGES -NON MGMT 405,037 386,373 18,664 4.6 1,620,148 1,551,828 68,320 4.2 4,860,487 31.9 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 20,734 22,376 1,642- 7.9- 82,936 82,095 841 1.0 248,852 33.0 0106 STANDBY PAID 5,500 5,259 241 4.4 22,000 23,564 1,564- 7.1- 66,000 35.7 0110 SALARY VACANCY 8,416- 0 8,416 -100.0 33,664- 0 33,664 -100.0 101,000- .0 SALARIES & WAGES 436,878 427,907 8,971 2.1 1,747,512 1,732,557 14,955 .9 5,242,615 33.0 0201 WORKERS' COMPENSATION INS 13,582 26,315- 39,897 293.7 54,328 1,183 53,145 97.8 163,039 .7 0203 FEDERAL MEDICARE TAX 6,085 6,000 85 1.4 24,340 24,292 48 .2 73,064 33.2 0204 MEDICAL & HEALTH INSUR 109,576 106,521 3,055 2.8 438,304 424,239 14,065 3.2 1,314,952 32.3 0205 RETIREMENT CONTRIBUTION 237,546 246,521 8,975- 3.8- 1,053,343 1,008,990 44,353 4.2 4,088,532 24.7 0206 DEFERRED COMP. CONTRIB 27,356 25,744 1,612 5.9 109,424 108,450 974 .9 328,308 33.0 0207 DENTAL INSURANCE 10,657 10,756 99- .9- 42,628 42,721 93- .2- 127,928 33.4 0208 LONG -TERM DISABILITY INS 1,349 1,327 22 1.6 5,396 5,298 98 1.6 16,248 32.6 0209 LIFE INSURANCE 2,017 1,967 50 2.5 8,068 7,993 75 .9 24,243 33.0 0212 BENEFIT VACANCY 14,833- 0 14,833 -100.0 59,332- 0 59,332 -100.0 178,000- .0 EMPLOYEE BENEFITS 393,335 372,521 20,814 5.3 1,676,499 1,623,166 53,333 3.2 5,958,314 27.2 0250 CAPITALIZED ADM OVERHEAD 10,707- 3,293- 7,414- 69.2 42,828- 15,294- 27,534- 64.3 128,494- 11.9 CAPITALIZED ADM OVERHEAD 10,707- 3,293- 7,414- 69.2 42,828- 15,294- 27,534- 64.3 128,494- 11.9 0501 ELECTRICAL 4,666 6,793 2,127- 45.6- 18,664 18,565 99 .5 56,000 33.2 0502 NATURAL GAS 833 330 503 60.4 3,332 2,159 1,173 35.2 10,000 21.6 0504 WATER 1,250 0 1,250 100.0 5,000 6,041 1,041- 20.8- 15,000 40.3 0505 TELEPHONE 4,550 5,013 463- 10.2- 18,200 13,952 4,248 23.3 54,600 25.6 UTILITIES 11,299 12,136 837- 7.4- 45,196 40,717 4,479 9.9 135,600 30.0 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 9,842 2,251- 29.7- 30,364 21,082 9,282 30.6 91,100 23.1 0602 VEHIC /EQUIP REPAIR MAINT 9,166 12,066 2,900- 31.6- 36,664 36,564 100 .3 110,000 33.2 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 664 0 664 100.0 2,000 .0 0604 OUTSIDE REPAIRS & MAINT 45,573 25,694 19,879 43.6 182,292 61,393 120,899 66.3 546,901 11.2 REPAIRS & MAINTENANCE 62,496 47,602 14,894 23.8 249,984 119,039 130,945 52.4 750,001 15.9 0704 JANITORIAL & REFUSE REMOV 7,566 6,226 1,340 17.7 30,264 25,384 4,880 16.1 90,800 28.0 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 10,000 88 9,912 99.1 30,000 .3 HAULING & DISPOSAL 10,066 6,226 3,840 38.1 40,264 25,472 14,792 36.7 120,800 21.1 0803 LEGAL SERVICES -STAFF 833 1,046 213- 25.6- 3,332 1,213 2,119 63.6 10,000 12.1 PROFESSIONAL '& LEGAL SERV 833 1,046 213- 25.6- 3,332 1,213 2,119 63.6 10,000 12.1 0901 OUTSIDE SAFETY SERVICES 666 1,090 424- 63.7- 2,664 1,090 1,574 59.1 8,000 13.6 0902 TECHNICAL SERVICES 7,111 2,130 4,981 70.0 28,444 9,934 18,510 65.1 85,370 11.6 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 3,220 4,557 58.6 31,108 11,024 20,084 64.6 93,371 11.8 1101 OFFICE EQUIPMENT /SUPPLIES 674 1,204 530- 78.6- 2,696 4,176 1,480- 54.9- 8,100 51.6 1102 GASOLINE, OIL & FUEL 22,666 28,576 5,910- 26.1- 90,664 82,723 7,941 8.8 272,000 30.4 1103 OPERATING SUPPLIES 32,437 65,904 33,467- 103.2- 129,748 153,001 23,253-.17.9- 389,300 39.3 1106 SAFETY SUPPLIES 3,434 1,689 1,745 50.8 13,385 5,085 8,300 62.0 41,220 12.3 MATERIALS & SUPPLIES 59,211 97,373 38,162- 64.5- 236,493 244,985 8,492- 3.6- 710,620 34.5 1201 RENTS & LEASES 8,148 7,015 1,133 13.9 32,592 32,377 215 .7 97,801 33.1 1202 PUBLIC AGENCY FEES 2,233 555 1,678 75.1 8,932 2,389 6,543 73.3 35,810 6.7 1204 TUITION REIMBURSEMENT 166 0 166 100.0 664 0 664 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 3,429 18 .5 13,788 12,455 1,333 9.7 41,370 30.1 1206 CERTIFICATION & LICENSES 340 500 160- 47.1- 1,360 1,979 619- 45.5- 4,095 48.3 1207 CLAIMS 0 0 0 .0 0 0 0 .0 1 .0 1208 SUBSCRIPTION /PUBLICATION 41 0 41 100.0 164 112 52 31.7 500 22.4 1209 MILEAGE REIMBURSEMENTS 125 106 19 15.2 500 331 169 33.8 1,500 22.1 1212 EMPLOYEE MEMBERSHIPS 589 1,480 891- 151.3- 2,356 3,390 1,034- 43.9- 7,075 47.9 1213 MISCELLANEOUS 250 0 250 100.0 1,000 75 925 92.5 3,000 2.5 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 1,000 1,236 236- 23.6- 3,000 41.2 OTHER EXPENSES 15,589 13,085 2,504 16.1 62,356 54,344 8,012 12.8 196,152 27.7 / DEPARTMENT NET EXPENSES 986,777 977,823 8,954 .9 4,049,916 3,837,223 212,693 5.3 13,088,979 29.3 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 44,056 33,488 10,568 24.0 176,224 111,882 64,342 36.5 528,683 21.2 0102 SALARIES & WAGES -NON MGMT 705,671 678,299 27,372 3.9 2,822,684 2,732,260 90,424 3.2 8,468,096 32.3 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 39,936 27,107 12,829 32.1 159,744 113,933 45,811 2B.7 479,298 23.8 0106 STANDBY PAID 5,142 2,698 2,444 47.5 20,568 12,882 7,686 37.4 61,723 20.9 0110 SALARY VACANCY 15,000- 0 15,000 -100.0 60,000- 0 60,000 -100.0 180,000- .0 SALARIES & WAGES 779,805 741,592 38,213 4.9 3,119,220 2,970,957 148,263 4.8 9,357,800 31.7 0201 WORKERS' COMPENSATION INS 23,798 39,802- 63,600 267.2 95,192 6,256 88,936 93.4 285,649 2.2 0203 FEDERAL MEDICARE TAX 10,864 10,263 601 5.5 43,456 41,451 2,005 4.6 130,450 31.8 0204 MEDICAL & HEALTH INSUR 155,599 148,691 6,908 4.4 622,396 597,528 24,868 4.0 1,867,275 32.0 0205 RETIREMENT CONTRIBUTION 417,640 428,269 10,629- 2.5- 1,851,934 1,699,628 152,306 8.2 7,188,249 23.6 0206 DEFERRED COMP. CONTRIB 44,782 39,287 5,495 12.3 179,128 168,012 11,116 6.2 537,483 31.3 0207 DENTAL INSURANCE 13,994 14,314 320- 2.3- 55,976 56,928 952- 1.7- 166,026 33.9 0208 LONG -TERM DISABILITY INS 2,155 2,073 82 3.8 8,620 8,255 365 4.2 25,933 31.8 0209 LIFE INSURANCE 3,430 3,217 213 6,2 13,720 12,676 1,044 7.6 41,250 30.7 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 24,500- 0 24,500 -100.0 98,000- 0 98,000 -100.0 294,000- .0 EMPLOYEE BENEFITS 647,762 606,312 41,450 6.4 2,772,422 2,590,734 181,688 6.6 9,950,315 26.0 0250 CAPITALIZED ADM OVERHEAD 14,305- 3,040- 11,265- 78.7 57,220- 13,157- 44,063- 77.0 171,687- 7.7 CAPITALIZED ADM OVERHEAD 14,305- 3,040- 11,265- 78.7 57,220- 13,157- 44,063- 77.0 171,687- 7.7 !!! VVV 0402 LIME 25,000 45,128 20,128- 80.5- 100,000 127,141 27,141- 27.1- 300,000 42.4 0403 POLYMER 37,500 71,308 33,808- 90.2- 119,000 123,481 4,481- 3.8- 450,000 27.4 0404 BOILER CHEMICALS 6,000 1,453 4,547 75.8 24,000 1,453 22,547 93.9 72,000 2.0 0406 OTHER CHEMICALS 10,000 7,252 2,748 27.5 40,000 19,376 20,624 51.6 120,000 16.1 0407 HYPOCHLORITE 16,583 31,040 14,457- 87.2- 66,332 66,718 386- .6- 199,000 33.5 CHEMICALS 95,083 156,181 61,098- 64.3- 349,332 338,169 11,163 3.2 1,141,000 29.6 0501 ELECTRICAL 31,133 28,373 2,760 8.9 124,532 132,435 7,903- 6.3- 373,600 35.4 0502 NATURAL GAS 182,083 189,152 7,069- 3.9- 556,249 596,800 40,551- 7.3- 2,185,000 27.3 0503 LAND -FILL GAS 39,416 26,930 12,486 31.7 118,248 72,661 45,587 38.6 473,000 15.4 0504 WATER 5,416 9,753 4,337- 80.1- 21,664 18,713 2,951 13.6 65,000 28.8 0505 TELEPHONE 4,300 5,012 712- 16.6- 17,200 13,951 3,249 18.9 51,600 27.0 UTILITIES 262,348 259,220 3,128 1.2 837,893 834,560 3,333 .4 3,148,200 26.5 0603 GENERAL REPAIRS & MAINT 76,246 70,077 6,169 8.1 304,984 354,832 49,848- 16.3- 915,000 38.8 0604 OUTSIDE REPAIRS & MAINT 99,203 37,000 62,203 62.7 396,812 145,039 251,773 63.4 1,190,500 12.2 0605 COMPUTER REPAIRS & MAINT 3,082 2,458 624 20.2 13,328 4,916 8,412 63.1 38,000 12.9 REPAIRS & MAINTENANCE 178,531 109,535 68,996 38.6 715,124 504,787 210,337 29.4 2,143,500 23.5 0701 ASH REMOVAL 12,666 12,104 562 4.4 50,664 46,558 4,106 8.1 152,000 30.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 8,332 0 8,332 100.0 25,000 .0 PREPARED 11/08/13, 16:02 :30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ---------------------------------------7-------------------------------------------------------------------------------------------- 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 9,615 2,115- 28.2- 30,000 18,950 11,050 36.8 90,000 21.1 0704 JANITORIAL & REFUSE REMOV 14,249 13,341 908 6.4 56,996 52,221 4,775 8.4 171,000 30.5 0706 HAZARDOUS WASTE DISPOSAL 1,124 0 1,124 100.0 4,496 263 4,233 94.2 13,500 1.9 HAULING & DISPOSAL 37,622 35,060 2,562 6.8 150,488 117,992 32,496 21.6 451,500 26.1 0803 LEGAL SERVICES -STAFF 2,083 1,109 974 46.8 8,332 1,276 7,056 84.7 25,000 5.1 PROFESSIONAL & LEGAL SERV 2,083 11109 974 46.8 8,332 1,276 7,056 84.7 25,000 5.1 0901 OUTSIDE SAFETY SERVICES 1,916 3,000 1,084- 56.6- 7,664 4,940 2,724 35.5 23,000 21.5 0902 TECHNICAL SERVICES 68,608 85,269 16,661- 24.3- 274,432 118,066 156,366 57.0 823,350 14.3 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 1,664 1,970 306- 18.4- 5,000 39.4 09D5 REPROGRAPHIC SERVICES 83 0 83 100.0 332 0 332 100.0 1,000 .0 OUTSIDE SERVICES 71,023 88,269 17,246- 24.3- 284,092 124,976 159,116 56.0 852,350 14.7 1101 OFFICE EQUIPMENT /SUPPLIES 2,166 2,618 452- 20.9- 8,664 8,077, 587 6.8 26,000 31.1 1103 OPERATING SUPPLIES 50,161 38,152 12,009 23.9 200,644 158,084 42,560 21.2 602,000 26.3 1104 OPERATING FUEL 2,500 0 2,500 100.0 10,000 0 10,000 100.0 30,000 .0 1105 LABORATORY SUPPLIES 12,891 13,713 822- 6.4- 51,564 48,155 3,409 6.6 154,700 31.1 1106 SAFETY SUPPLIES 2,551 3,209 658- 25.8- 10,204 8,949 1,255 12.3 30,700 29.1 MATERIALS & SUPPLIES 70,269 57,692 12,577 17.9 281,076 223,265 57,811 20.6 843,400 26.5 1201 RENTS & LEASES 3,954 7,496 3,542- 89.6- 15,816 20,094 4,278- 27.0- 47,500 42.3 1202 PUBLIC AGENCY FEES 24,878 52,545 27,667 - 111.2- 99,512 58,998 40,514 40.7 429,949 13.7 1204 TUITION REIMBURSEMENT 1,333 0 1,333 100.0 5,332 2,000 3,332 62.5 16,000 12.5 1205 TECH TRAIN, CONF & MEETS 7,826 8,517 691- 8.8- 31,304 28,086 3,218 10.3 93,950 29.9 1206 CERTIFICATION & LICENSES 831 530 301 36.2 3,324 1,268 2,056 61.9 9,972 12.7 1208 SUBSCRIPTION /PUBLICATION 388 1,384 996- 256.7- 1,552 1,563 11- .7- 4,700 33.3 1209 MILEAGE REIMBURSEMENTS 41 348 307 - 748.8- 164 535 371- 226.2- 500 107.0 1211 OUTSIDE ORGANIZATION FEES 4,051 0 4,051 100.0 206,715 198,675 8,040 3.9 253,500 78.4 1212 EMPLOYEE MEMBERSHIPS 837 170 667 79.7 3,348 2,534 814 24.3 10,078 25.1 1213 MISCELLANEOUS 945 0 945 100.0 3,880 53 3,827 98.6 11,480 .5 OTHER EXPENSES 45,084 70,990 25,906- 57.5- 370,947 313,806 57,141 15.4 877,629 35.8 DEPARTMENT NET EXPENSES 2,175,305 2,122,920 52,385 2.4 8,831,706 8,007,365 824,341 9.3 28,619,007 28.0 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 65,248 17,590 21.2 331,352 262,625 68,727 20.7 994,058 26.4 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 3,082 5,367 2,285- 74.1- 12,328 13,840 1,512- 12.3- 36,989 37.4 0106 STANDBY PAID 8,333 8,114 219 2.6 33,332 31,519 1,813 5.4 100,000 31.5 0110 SALARY VACANCY 1,666- 0 1,666 -100.0 6,664- 0 6,664 -100.0 20,000- .0 SALARIES & WAGES 92,587 78,729 13,858 15.0 370,348 307,984 62,364 16.8 1,111,047 27.7 0201 WORKERS' COMPENSATION INS 2,805 4,534- 7,339 261.6 11,220 344 10,876 96.9 33,661 1.0 0203 FEDERAL MEDICARE TAX 1,236 1,132 104 8.4 4,944 4,430 514 10.4 14,833 29.9 0204 MEDICAL & HEALTH INSUR 12,254 10,677 1,577 12.9 49,016 42,580 6,436 13.1 147,049 29.0 0205 RETIREMENT CONTRIBUTION 46,319 45,018 1,301 2.8 205,392 177,334 28,058 13.7 797,229 22.2 0206 DEFERRED COMP. CONTRIB 5,394 5,217 177 3.3 21,576 20,033 1,543 7.2 64,733 30.9 0207 DENTAL INSURANCE 1,241 1,081 160 12.9 4,964 4,311 653 13.2 14,902 28.9 0208 LONG -TERM DISABILITY INS 265 212 53 20.0 1,060 835 225 21.2 3,183 26.2 0209 LIFE INSURANCE 338 278 60 17.8 1,352 1,108 244 18.0 4,058 27.3 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,583- 0 2,583 -100.0 10,332- 0 10,332 -100.0 31,000- .0 EMPLOYEE BENEFITS 67,269 59,081 8,188 12.2 289,192 250,975 38,217 13.2 1,048,648 23.9 0250 CAPITALIZED ADM OVERHEAD 556- 77- 479- 86.2 2,224- 2,060- 164- 7.4 6,673- 30.9 CAPITALIZED ADM OVERHEAD 556- 77- 479- 86.2 2,224- 2,060- 164- 7.4 6,673- 30.9 r, V 0406 OTHER CHEMICALS 35,000 28,622 6,378 18.2 140,000 99,066 40,934 29.2 420,000 23.6 CHEMICALS 35,000 28,622 6,378 18.2 140,000 99,066 40,934 29.2 420,000 23.6 0501 ELECTRICAL 38,133 38,782 649- 1.7- 114,399 119,747 5,348- 4.7- 457,600 26.2 0504 WATER 1,312 1,167 145 11.1 5,248 4,069 1,179 22.5 15,750 25.8 0505 TELEPHONE 4,000 3,756 244 6.1 16,000 14,207 1,793 11.2 48,000 29.6 UTILITIES 43,445 43,705 260- .6- 135,647 138,023 2,376- 1.8- 521,350 26.5 0603 GENERAL REPAIRS & MAINT 3,333 6,727 3,394- 101.8- 13,332 36,564 23,232- 174.3- 40,000 91.4 0604 OUTSIDE REPAIRS & MAINT. 15,870 9,529 6,341 40.0 63,480 15,671 47,809 75.3 190,450 8.2 REPAIRS & MAINTENANCE 19,203 16,256 2,947 15.3 76,812 52,235 24,577 32.0 230,450 22.7 0704 JANITORIAL & REFUSE REMOV 583 1,595 1,012- 173.6- 2,332 6,250 3,918- 168.0- 7,000 89.3 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 2,332 6,250 3,918- 168.0- 7,000 89.3 0901 OUTSIDE SAFETY SERVICES 0 1,972 1,972- .0 1,975 1,972 3 .2 8,200 24.0 0902 TECHNICAL SERVICES 5,575 600 4,975 89.2 22,300 27,725 5,425- 24.3- 66,900 41.4 OUTSIDE SERVICES 5,575 2,572 3,003 53.9 24,275 29,697 5,422- 22.3- 75,100 39.5 1103 OPERATING SUPPLIES 1,583 1,289 294 18.6 6,332 6,351 19- .3- 19,000 33.4 PREPARED 11/08/13, 16:02:30 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 6,000 0 6,000 100.0 18,000 .0 1106 SAFETY SUPPLIES 300 0 300 100.0 1,200 485 715 59.6 3,600 13.5 MATERIALS & SUPPLIES 3,383 1,289 2,094 61.9 13,532 6,836 6,696 49.5 40,600 16.8 1201 RENTS & LEASES 83 389 306 - 368.7- 332 389 57- 17.2- 1,000 38.9 1202 PUBLIC AGENCY FEES 1,632 1,200 432 26.5 6,528 3,345 3,183 48.8 19,585 17.1 1204 TUITION REIMBURSEMENT 229 0 229 100.0 916 0 916 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 1,499 500- 50.1- 3,996 3,687 309 7.7 11,990 30.8 1206 CERTIFICATION & LICENSES 95 0 95 100.0 380 21 359 94.5 1,140 1.8 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 64 0 64 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 64 0 64 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 123 246 123 - 100.0- 492 526 34- 6.9- 1,482 35.5 1213 MISCELLANEOUS 25 0 25 100.0 100 130 30- 30.0- 300 43.3 OTHER EXPENSES 3,218 3,334 116- 3.6- 12,872 8,098 4,774 37.1 38,647 21.0 DEPARTMENT NET EXPENSES 269,707 235,106 34,601 12.8 1,062,786 897,104 165,682 15.6 3,486,169 25.7 PREPARED 11/08/13, 16:01:55 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------ -- -- ---- ------- --- - - - - -- ------------------------------------------------------------------ OBJ SALARIES & WAGES -COMP ABS ------------------------------------ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- - YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT -------------------------------------------------------------------------------------------------------- TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % ---------------- BUDGET % ------ - -- - -- 0101 SALARIES & WAGES-MGMNT. 181,410 146,790 34,620 19.1 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,839,700 123,437 6.3 0103 SALARIES & WAGES -COMP ABS 25,000 20,840 4,160 16.6 0105 OVERTIME 80,781 68,411 12,370 15.3 0106 STANDBY PAID 18,975 16,071 2,904 15.3 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 .0 0150 CAPITALIZED SALARIES 248,636 181,609 67,027 27.0 0151 OVERTIME 10,515 3,495 7,020 66.8 0152 SALARY VACANCY 4,583- 0 4,583 -100.0 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 2,481,374 2,276,916 50,625 0 34,275 851,091 1,348,481 144,983 80,158 6,862 15,473 0 94,581- 0 2,437,367 86, 221- 0 31, 698 770,716 1,318,196 128,248 77,549 6, 411 14,225 0 0 0 2,260,822 TOTAL SALARY AND BENEFITS 4,918,741 4,537,738 204,458 8.2 136,846 270.3 0 .0 2,577 7.5 80,375 9.4 30,285 2.2 16,735 11.5 2, 609 3.3 451 6.6 1,248 8.1 0 .0 94,581 -100.0 0 .0 176,545 7.2 725,640 7,852,548 100,000 323,124 75,900 169,988- 994,544 42,060 18,332- 9,925,496 202,500 7,500 137,100 3,404,364 5,914,727 579,932 320,632 27,448 61,892 0 378,324- 3,384,400 13,662,171 546,636 7,448,340 86,770 257,293 67,965 0 777,214 13,992 0 9,198,210 12,475 2,136 127,860 3,164,405 5,243,352 539,039 309,061 25,496 56,485 0 0 3,384,400 12,864,709 179,004 24.7 2,176,963 25.1 404,208 5.1 23,557,800 31.6 13,230 13.2 300,000 28.9 65,831 20.4 969,535 26.5 7,935 10.5 227,723 29.8 169,988 -100.0 510,000- .0 217,330 21.9 2,983,722 26.0 28,068 66.7 126,268 11.1 18,332 -100.0 55,000- .0 727,286 7.3 29,777,011 30.9 190,025 93.8 607,867 5,364 71.5 30,000 9,240 6.7 411,616 239,959 7.0 10,213,400 671,375 11.4 22,431,742 40,893 7.1 1,740,142 11,571 3.6 962,263 1,952 7.1 82,635 5,407 8.7 186,021 0 .0 360,000 378,324 -100.0 1,135,000 0 .0 3,384,400 2.1 7.1 31.1 31.0 23.4 31.0 32.1 30.9 30.4 0 .0 100.0 .� 797,462 5.8 39,275,086 32.8 381,003 7.7 23,587,667 22,062,919 1,524,748 6.5 69,052,097 32.0 PREPARED 11/08/13, 16:01:35 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------ ------------------------ - - ---- CURRENT ASSETS CASH 383,156.38 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 24,200,000.00 ACCOUNTS RECEIVABLE 24,128.51 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 6,127.45 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 528,298.60 AVAD - ALHAMBRA VLY AR 1,614,556.95 DUE FROM R/E 29,167,392.70 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 19,559,988.39 TOTAL CURRENT ASSETS 75,493,214.31 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 -RELY WATER .00 ACC DEPR - SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 7,940,439.27 TOTAL NET PROPERTY, PLANT & EQUIPMENT 7,940,439.27 TOTAL ASSETS --- --- -- - -- - -- 83,433,653.58 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 52,611,129.20 - DUE TO S/I .00 DUE TO DEBT FUND 69,465.67- 9 PREPARED 11/08/13, 16:01:35 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 145,046.08 - 13,808.82- 1B6,970.77- .00 374,330.30- .00 26,099,344.96- .00 3,933,557.78- 53,400,750.84- 30,032,902.74- -------------- 83,433,653.58- -------------- ay PREPARED 11/08/13, 16:01 :40 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE 8 ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 112,023 112,023 .0 0 124,487 124,487 .0 6,628,000 1.9 SEWER SERVICE CHARGES 0 112,023 112,023 .0 0 124,487 124,487 .0 6,628,000 1.9 1500 MAIN LINES INSPECTION 13,583 28,325 14,742 108.5 54,332 96,578 42,246 77.8 163,000 59.3 1600 PLAN REVIEW 5,000 2,474 2,526- 50.5- 20,000 20,092 92 .5 60,000 33.5 1900 OVERTIME INSPECTION 1,250 285 965- 77.2- 5,000 452 4,548- 91.0- 15,000 3.0 2100 TV REINSPECTION 83 0 83- 100.0- 332 0 332- 100.0- 1,000 .0 3800 RECYCLED WATER 5,250 0 5,250- 100.0- 21,000 0 21,000- 100.0- 63,000 .0 4000 FACILITIES CAPACITY FEES 399,166 551,015 151,849 38.0 1,596,664 3,496,542 1,899,878 119.0 4,790,000 73.0 4100 REBATES TO DISTRICT 83 0 83- 100.0- 332 0 332- 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,916 22,251 40,665- '64.6- 251,664 123,356 128,308- 51.0- 755,000 16.3 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 58,332 0 58,332- 100.0- 175,000 .0 4501 INTEREST INCOME 16,083 5,915 10,168- 63.2- 64,332 27,469 36,863- 57.3- 193,000 14.2 4600 TAX REVENUE 0 563 563 .0 0 24,784 24,784 .0 8,102,000 .3 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 480D 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 15,818 14,152 849.5 6,664 15,818 9,154 137.4 20,000 79.1 6126 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 16,790- 16,790- .0 0 3,979 3,979 .0 0 .0 OTHER REVENUES 519,663 609,856 90,193 17.4 2,078,652 3,809,070 1,730,418 83.2 18,615,000 20.5 FUND TOTALS 519,663 721,879 202,216 38.9 2,078,652 3,933,557 1,854,905 89.2 25,243,000 15.6 h PREPARED 11/12/13, 9:48:15 CAPITAL IMPROVEMENT BUDGET PROGRAM /Gtn85L4 33% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 TYPE TP Treatment Plant TOTAL TOTAL PROTECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CM EST NO PROJECT TITLE BUDGET COST ESP TO DATE PTD THIS FY 7283 FIRE PROT SYS IMPMW 318,000 358,000 234,480 7284 TP BAZARD ID/RF2EDIATION 125,000 868,000 117,821 7287 TP MASTER PLAN UPDATE 467,000 356,700 370,179 7301 TREATMENT PLANT PLANNING 2,177,000 3,233,600 1,480,967 7311 TP SAFETY ENHANC. PH 4 100,000 45,000 4,222 SUB -TOTAL : 3,187,000 4,861,300 2,207,669 ONE -TIME RENOVATION 69 930,000 437,031 47 7272 ELECTRIC BLOWER RENOV 474,000 1,447,400 438,007 7285 PRIMARY TREATMENT RENW 14,947,000 13,500,000 1,858,088 7289 POB SEISMIC UPGRADE 190,000 1,297,100 137,764 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,800,000 303,123 7292 SWITCH SEAR. REFORBISHMT -P2 300,000 1,536,500 108,304 7294 SEC PROCESS IMPS 50,000 1,429,500 47,403 7295 AUX BOILER BURNER UPGRADE 215,000 230,000 147,885 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 & CNTRIrPLC UPGRADE 60,000 800,000 38,720 7308 C09N CONTROLS UPGRADE 682,050 800,000 13,203 7309 DAF TANKS RENOVATION 100,000 100,000 41,226 7310 TP PIPING RENOV. PH 8 100,000 1,250,000 45,218 7313 SOLIDS HANDLING EQP EVAL 100,000 150,000 0 SUB -TOTAL : 17,823,050 33,166,200 3,334,438 RECURRING RENMWICN 1,547 58,774 45 100,000 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 543,622 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,202,000 1,047,897 7268 TP FACILITIES RENOV 250,000 3,950,000 220,016 7269 TP ASSET M?Ug M E(NT 1,184,000 964,100 675,797 7298 PIPING RENOVATION, PH7 1,417,000 1,016,000 1,386,030 SUB -TOTAL : 4,701,000 7,732,100 3,873,362 SUBSTANTIALLY COMPLETE 0 0 0 7241 WET WEATHER BYPASS II4PS 3,320,000 3,320,000 3,283,126 SUB -TOTAL : 3,320,000 3,320,000 3,283,126 PAGE 1 ACCOUNTING PERIOD 4/2014 =10, MIN.- 74 30,000 54,087 180 44,825 83,520 94 80,000 0 0 0 7,179 79 5,000 1,200 24 0 96,821 68 810,000 377,522 47 52,930 696,033 4 5,000 4,.222 84 4,222 95,778 69 930,000 437,031 47 101,977 979,331 92 150,000 15,678 11 4,197 35,993 12 5,400,000 581,811 11 287,699 13,088,912 73 1,000 2,021 202 798 52,236 75 850,000 7,309 1 0 101,877 36 200,000 1,541 1 645 191,696 95 45,000 0 0 0 2,597 69 100,000 8,667 9 3,555 67,115 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 2 400,000 11,380 3 2,494 668,847 41 100,000 33,751 34 1,547 58,774 45 100,000 45,218 45 8,113 54,782 0 50,000 0 0 0 100,000 19 7,533,000 707,376 9 309,048 14,488,612 91 5,000 2,951 59 0 56,378 84 50,000 26,091 52 5,368 202,103 88 87,000 0 0 0 29,984 57 150,000 15,044 10 2,988 508,203 98 5,000 87,557 751 5,024 30,970 82 297,000 131,643 44 13,380 827,638 99 10,000 5,737 57 182 36,874 99 10,000 5,737 57 182 36,874 UNP.IJJJCATED AUTHORIZATIONS 3,017,650 0 PROGRAM CONTINGENCY 129,300 0 0 PREPARED 11/12/13, 9:48:15 CAPITAL IMPROVEMENT BUDGET PACE 2 PROC;2AM /CVI185L4 33% OF FISCAL YEAR ELAPSED ACODUNTM PERIOD 4/2014 CENTRAL CCNTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 --------------------------------------------------------------------------------------------------------------------------- TYPE TP Treat ent Plant TOM TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO RATE PTD THIS FY YEAR YTD mam BUDGET Treatrent Plant 32,178,000 49,079,600 12,698,595 40 8,770,000 1,281,787 15 424,587 19,479,405 9 PREPARED 11/12/13, 9:48:15 CAPITAL IM24OVEMa1T BUDGET PROGRAM /O,Il85L4 33% OF FISCAL YEAR ELAPSED CENTRAL CQTDRA C CSTA SANITARY DISTRICT PERIOD ENDIIIG: 10/31/2013 ---------------------------------------------------------------------------------- TYPE CS Collection Systen TOTAL TOTAL PROJECT PCT PRAT ALLOCATED PRO= EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO RATE PTD THIS FY RENOVATICN 70 800,000 5948 SEWER TV INSPECTICN, 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 FORCEMAIN ASSESSMENT 127,000 177,000 5999 CIPP BLANKET CCU BAST 472,000 213,000 8404 LAFAYE TE SEWER RENCJV PH8 2,304,500 2,619,000 8405 2013 CIPP PROJECT 2,978,000 4,928,000 8410 CATHODIC PROT SYS REPL 200,000 1,000,000 8411 NO.ORINDA SEWER REN. PH 5 600,000 2,650,000 8413 WCK SEWER REN., PH 10 579,000 2,600,000 8415 MARTINEZ PH 4 SEWER REN. 150,000 2,060,000 8417 SURVEY NONLt F2PT INSTALL 100,000 500,000 SUB -TOTAL : 14,619,665 31,164,800 REGL /CCMP/URGRr /PING /SAFE 2,035,973 88 5962 MANHOLE REMOT LVL MFIITOR 325,500 325,500 8419 CYJLLECTIC.N SYSTM PLANNING 200,000 1,450,000 SUB -TOTAL 525,500 1,775,500 EXPANSION 37,131 1,701,496 5773 SMITH ROAD CAD 121,000 0 5937 AIFRMBRA VALLEY ASSMT DST 200,000 134,600 8412 PH G2AYSCN CREEK TRUNK SW 500,000 2,900,000 8418 COL.SYS. MODELING UPGRADE 100,000 550,000 8420 13 -14 DEVELOP14U SEWERAGE 681,000 7,881,000 SUB -TOTAL : 1,602,000 11, 465, 600 P[E-1PI14G STATIONS 67,614 68,691 5941 PS EQUIP & PIPING REPL 640,000 845,500 5995 SR AND MTZ BYPASS PLM'S 55,000 74,000 6003 SR PIMPING STATION UFGRAD 402,000 458,000 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 8406 PIMP STATION SAFETY IMPS 60,000 540,000 8407 MARTINEZ BYPASS PUMP 200,000 78,500 8409 PS S(ADA 0&M MXNXM 20,000 20,000 8414 NOR PLMPG ST.CHOPPER PIMP 100,000 400,000 1,527,000 2,867,000 PAGE 3 ACOOUNTING PERIOD 4/2014 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD MNTH BUDGET 1,352,716 70 800,000 223,087 28 51,592 573,449 406,657 104 40,000 220,422 551 110,574 14,657- 1,238,914 35 1,500,000 532,019 36 46,701 2,324,086 405,570 49 100,000 43,160 43 39,716 422,430 133,017 33 200,000 0 0 0 266,983 93,943 74 50,000 14,686 29 0 33,057 57,413 12 100,000 10,110 10 1,573 414,587 2,035,973 88 1,500,000 801,179 53 248,562 268,527 1,276,504 43 2,500,000 559,439 22 37,131 1,701,496 9,959 5 50,000 3,095 6 1,271 190,041 503,501 84 550,000 48,232 9 10,851 96,499 510,309 88 1,000,000 236,618 24 67,614 68,691 47,352 32 250,000 20,995 8 12,920 102,648 70,471 71 50,000 19,772 40 557 29,529 8,142,299 56 8,690,000 2,732,814 31 629,062 6,477,366 130,933 40 100,000 0 0 0 194,567 28,915 15 120,000 28,915 24 9,759 171,085 159,848 30 220,000 28,915 13 9,759 365,652 104,779 87 0 50,865 0 0 16,221 130,063 65 5,000 1,061 21 750 69,937 476,503 95 800,000 87,531 11 7,594 23,497 23,926 24 250,000 22,868 9 4,051 76,074 374,789 55 681,000 374,789 55 198,030 306,211 1,110,060 69 1,736,000 537,114 31 210,425 491,940 550,949 86 75,000 3,125 4 523 89,051 44,391 81 5,000 0 0 0 10,609 415,238 103 5,000 44,439 889 3,055 13,238- 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 1,134,789 74 756,000 47,564 6 3,578 392,211 M I I -1m PREPARED 11/12/13, 9:48:15 CAPITAL II-24OVEM NT BUDGET PACE 4 PROGRAM /GK185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------ TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCP EXPENDED P111 INTNG PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD Mam BJDGET SUBSTANTIALLY CINPLETE 5973 NO ORIIIDA SEWER REN PH 4 2,589,000 2,589,000 2,579,923 100 10,000 231 2 0 9,077 8401 WC SEWER RENOV PH9 3,088,000 3,088,000 3,041,130 99 1,000 2,838- 284- 6,498 46,870 SUB -TOTAL : 5,677,000 5,677,000 5,621,053 99 11,000 2,607- 24- 6,498 55,947 UNALLOCATED AUTHORIZATICNS 4,587,585 0 PROGRAM CONTINGENCY 627,950 0 Collection System 29,166,700 52,949,900 16,168,049 55 11,413,000 3,343,800 29 859,322 12,998,651 dp] PREPARED 11/12/13, 9:48:15 60,000 73,000 CAPITAL IMPROVEMENT BUDGET PROGRAM /Gfl85L4 10,000 0 33% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT 753,000 PERIOD ENDING: 10/31/2013 ------------------------------------------------------------------------------------ TYPE GI General InQrovements 99 90,000 18,178 20 8223 DISTRICT PROP SAFETY IMP 219,000 TOPAZ TOM PROJECT PCT 16,578 PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PID THIS FY VEHICLES, EQUIP & FUFN 85 1,800,000 1,672,294 93 8229 MARTINEZ EASEMENT AOQUIS 8514 2013 -14 EQUIP & VEEIIM 886,400 645,400 10,904 1 645,400 SUB -TOTAL : 886,400 645,400 10,904 1 645,400 MANAGEDiENT INFO SYSTEMS 1,308 2 8233 CSOD FACILITY IMPROJEMENT 200,000 350,000 8195 INFO TECHNOLOGY DEVELDPMT 6,646,000 5,485,000 6,157,884 93 1,100,000 8227 GDI TREATMENT PLANT 500,000 525,800 222,444 45 150,000 8232 GDI /S-M REPLACEMENT 750,000 833,000 374,906 50 450,000 SUB -TOTAL 7,896,000 6,843,800 6,755,234 86 1,700,000 PROJECTS 0 1,000 22,131 213 SUB - TOTAL : PAGE 5 ACCOUN I% PERK 4/2014 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD E42m BUDGET ----------------------------------------- 10,904 2 163 875,496 10,904 2 163 875,496 140,599 13 0 0 123,758 28 264,357 16 8207 GENERAL SECURITY ACCESS 60,000 73,000 47,616 79 10,000 0 0 8217 CAP IMP PLAN & BUDGET 753,000 1,021,000 747,608 99 90,000 18,178 20 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 215,495 96 60,000 16,578 28 8225 IMf]OFF TRIANGLE DEVLPMENT 63,000 55,100 43,545 69 5,000 0 0 8226 SEISMIC IMPROVEMENTS HOB 5,716,000 6,221,000 4,881,652 85 1,800,000 1,672,294 93 8229 MARTINEZ EASEMENT AOQUIS 130,000 144,000 115,052 89 5,000 475 10 8230 CAPITAL LEGAL SERVICES 210,000 465,000 75,839 36 70,000 1,308 2 8233 CSOD FACILITY IMPROJEMENT 200,000 350,000 139,029 70 30,000 2,147 7 8234 EHDB IMPROVEMENTS 234,000 1,385,000 214,057 92 160,000 54,500 34 8236 DISTRICT EASEMENTS 75,000 740,000 21,224 28 75,000 21,224 28 9999 CAPITAL PROJECT CLEARING 0 36,500 22,133 0 1,000 22,131 213 SUB - TOTAL : 7,660,000 10,664,600 6,523,250 85 2,306,000 1,808,835 78 SUBSTANTIALLY COMPLETE 8513 2012 -13 EQUIP & VEHICLES SUB-TOM : QED AUTHORIZATIONS PRCGRAM CONTINGENCY General Inprovements 956,654 956,654 2,563,450 176,150 20,138, 654 13,050 488,116 0 277,556 85,048 375,094 98,098 1,140,766 0 12,384 1,424 5,392 0 3,505 0 19,455 667,617 834,348 0 14,948 491 134,161 465 60,971 45,632 19,943 33,181 53,776 100,394- 22,133- 648,416 1,136,750 956,654 793,643 83 956,654 11,187- 1- 0 163,011 956,654 793,643 83 956,654 11,187- 1- 0 163,011 C C 19,110,454 14,083,031 70 5,608,054 2,072,909 37 746,677 6,055,623 30 PREPARED 11/12/13, 9:48:15 CAPITAL II-1PROVEMENT BUDGET PAGE 6 PROGRAM /(i -1185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2014 CENTRAL CCtTM COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2013 ----------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED RE KkINING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE FTD THIS FY YEAR YTD NONTH BUDGET li:: wd9f -AEI&. Y.' *'Z;1,' 7259 RECYCLED WATER PLANNING 1,657,500 1,759,000 1,591,645 96 105,000 135,363 129 33,638 65,855 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS PEW 280,000 321,000 264,764 95 5,000 610 12 0 15,236 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,336,000 3,268,128 84 3,060,000 1,049,701 34 78,478 646,872 7300 REFINERY RECYCLED WATER 150,000 406,100 111,616 74 100,000 55,274 55 32,155 38,384 7306 ZONE 1 RECYCLED WATER 220,000 3,271,000 0 0 220,000 0 0 0 220,000 SUB - TOTAL : 6,242,500 10,127,800 5,246,237 84 3,495,000 1,240,948 36 144,271 996,263 UNALLOCATED AUTHORIZATIONS 546,650 0 PROGRAM CONTINGENCY 40,350 0 Recycled Water 6,829,500 10,127,800 5,246,237 77 3,495,000 1,240,948 36 144,271 1,583,263 GRAND TOTAL 88,312,854 131,267,754 48,195,912 0 29,286,054 7,939,444 0 2,174,857 40,116,942 31 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS OCTOBER, 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 -2190 - - -- 1 (1) 24,200,000 25,700,000 4,000,000 24,200,000 24,228,975 100.00% 6,127.45 20,555.67 26,683.12 (5,500,000) 4,000,000 (4) 24.200.000 25,700.000 (5.500.000) 24,200.000 24.228.975 100.00% 6,127.45 20,555.67 26,683.12 (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 October, 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 October 30, 2013 was $24,228,975. 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. 1,005.32 1,005.32 6.127.45 21.560.99 27.688.44 32 PREPARED 11/08/13, 16:01:35 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE -------------------- --------------- -- - --- ---- ----- - ------------------------------------------------ ------------------- --- --- ---- -- CURRENT ASSETS CASH TEMPORARY INVESTMENTS ACCRUED INTEREST A/R SUBROGATION RECOVERY A/R DUE FROM R/E DUE FROM S/C DUE FROM DEBT FUND TOTAL ASSETS LIABILITIES DUE TO R/E DUE TO S/C DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE GASB10 ACTUARIAL RESERVE UNEARNED INTEREST UNAMORTIZED DISCOUNT TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 65,331.00 4,300,000.00 949.53 .00 600,000.00 00 00 159,342.36 - 9,565.33- 00 00 00 1,000,000.00- 00 00 00 00 2,400,000.00 - 1,282,640.80- .00 488,609.99 603,342.03- ----- --- - - ---- 4,966,280.53 -------- - - - - -- -------------- 1,168,907.69- 3,797,372.84- -------------- 4,966,280.53- -------------- -------------- 33 PREPARED 11/12/13, 09:22:40 PROGRAM SELEREV ACOO= DESCRIPTION 4501 DUEREST 7301 SUBROGATION RECOVERIES 7401 OXNTRIBUTICN FROM 0&M * SUB -FUND A 4501 IPITEREST 7301 SUBROGATION RECOVERRIE, 7401 OCW?IBUTIC N FRCM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATIONI RECOVERIES 7401 Ca,7IRIBUTICN FROM O&M 7501 INSURANCE RECOVERY - HM * SUB -FUND C CFTTTRAL CCHM OOSTA SANITARY DISTRICT PAGE 1 SELF- INSURANCE REVENUE REPORT ACCOUNTING PERIOD 05/2014 PERIOD ENDING:1O /31/2013 - - - - -- MRSTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGED % 270 233 37- 13.70- 1,080 783 297- 27.50- 3,250 24.09 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 233 37- 13.70- 1,080 783 297- 27.50- 3,250 24.09 650 560 90- 13.85- 2,600 1,880 720- 27.69- 7,800 24.10 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 560 90- 13.85- 2,600 1,880 720- 27.69- 7,800 24.10 316 202 114- 36.08- 1,264 679 585- 46.28- 3,800 17.87 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 .00 316 202 114- 36.08- 601,264 600,679 585- .10- 635,300 - -- - -- 94.55 --- -- - - -- - - - - -- 1,236 ------- - - - - -- ---- 996 -- - - -- -- --- 240- - - - - -- ---- 19.42- -- --- - -- 604,944 ------ - - - - -- -------- 603,342 -- 1,602- - - -- -- ----- .26- 646,350 93.35 3'i PREPARED 11/12/13, 09:22:31 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LCSSES 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 0O4SULTING 1426 OUTSIDE CLADS ADJUMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 05/2014 PERIOD ENDING: 10/31/2013 - - - - -- M M -TC -DATE -- - - - - -- - - - - -- YEAR- TO-DATE -- - -- - -- ANNUAL BUDGET Actual Varianoe % Budget Actual Variance % BUDGET % 20,833 7,610 13,223 63.47 83,332 9,991 73,341 88.01 250,000 4.00 1,250 8,271 7,021- 561.68- 5,000 9,196 4,196- 83.92- 15,000 61.31 3,333 5,803 2,470- 74.11- 13,332 6,431 6,901 51.76 40,000 16.08 25,416 21,683 3,733 14.69 101,664 25,618 76,046 74.80 305,000 8.40 0 0 0 .00 0 0 0 .00 0 .00 8,333 14,843 6,510- 78.12- 33,332 32,274 1,058 3.17 100,000 32.27 2,916 0 2,916 100.00 11,664 0 11,664 100.00 35,000 .00 11,249 14,843 3,594- 31.95- 44,996 32,274 12,722 28.27 135,000 23.91 833 0 833 100.00 3,332 0 3,332 100.00 10,000 .00 1,250 146 1,104 88.32 5,000 318 4,682 93.64 15,000 2.12 416 0 416 100.00 1,664 0 1,664 100.00 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 0 473 473- .00 0 766 766- .00 1,500 51.07 2,499 619 1,880 75.23 460,996 430,719 ----- - - - --- ----- 30,277 - --- -- 6.57 -- - - - - -- ---- 482,500 - - - - -- 89.27 - - - - - -- 39,164 ------- - -- ---- 37,145 - --- - -- 2,019 --- - - - - -- ------ 5.16 - - -- 607,656 488,610 119,046 19.59 922,500 52.97 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS OCTOBER, 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 4,300 000 4,300,000 4,305,148 100.00% 949.53 2,387.45 3,336.98 (3) 4,300,000 4,300,000 0 4,300,000 4,305,148 100.00% 949.53 2,387.45 3,336.98 (2) (41.11) (41.11) 949.53 2,346.34 3,295.87 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 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 October, 2013 was $4,305,148. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 306 PREPARED 11/08/13, 16:01:35 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 4/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 - -------------- -------------- 37 PREPARED 11/12/13, 09:22:29 PROGRAM DEBTREV ACCa1NT DESCRIPTIOF 4550 1998 BOND INTEREST INCOME 4551 2002 BOO IAiTEREST INCOME 4552 RECYC H2O LOAN INT INCOME 4553 2009 BQID INTEREST INCOME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 10/31/2013 PALE 1 ACCOUNTING PERIOD 05/2014 - - - - -- M M -TO- DATE -- - - - - -- - - - - -- YEAR -TO -DATE - - - ---- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 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 .00 013 PREPARED 11/12/13, 09:22:23 PROGRAM DEBIECP ACCaW DESCRIPTION 1250 1998 BQID INTEREST EXP 1251 2002 BCND INTEREST EKP 1252 RECYC H2O INTEREST EKP 1253 2009 BOW DEEP EXPENSE * DEBT SERVICE CENTRAL CU IM OOSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 10/31/2013 PACE 1 ACOOUNTING PERIOD 05/2014 - - - - -- M M -TO -DATE -- - - - - -- - - - - -- YEAR-TO-DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET $ 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 22,538 .00 0 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