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HomeMy WebLinkAbout04.c. Receive November 2013 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT December 16, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KIN SUBJECT: O & M Expense V iance Analysis The following are brief year -to -date variance explanations at major category levels through period ending November, 2012: Expense Categories Total Labor Charges Repairs & Maintenance Hauling & Disposal Outside Services Materials & Supplies Budgeted Actual 24,440,198 23,708,468 1,569,405 1,000,627 Favorable /(Unfavorable ) Variance 731,730 568,778 427,180 273,502 153,678 1,090,315 746,896 343,419 839,691 650,622 189,069 Explanation Expenses lower due to vacant positions and associated benefit savings from those positions. Lower than budgeted expenses thus far for Outside Repairs & Maintenance expense as budget is evenly distributed versus actual expenses occurring sporadically. U� Savings from expenses associated with transportation and disposal of paint waste is being paid by PaintCare program rather than the District as was budgeted. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. All supplies expense line items lower than budget so far this fiscal year. We anticipate this variance to be lower as the year progresses. CENTRAL CONTRA COSTA SANITARY DISTRICT December 16, 2013 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction JRevenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending November, 2013: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation O Facilities Capacity Fees 1,995,830 3,831,796 1,835,966 One large application posted to September which was for 161 N. Civic Drive in Walnut Creek (300 apartments with commercial space). Tax Revenue 0 260,266 260,266 Adjustments from County. FINANCIAL STATEMENT SUMMARY November, 2013 O & M Revenue Nov -13 Actual Budget Variance O & M Expenses 5,553 5,692 139 2.4% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: T. Smithey YEAR -TO -DATE Actual Budget Variance 2,208 1,699 509 30.0% YEAR -TO -DATE Actual Budget Variance 30,090 32,281 2,191 6.8% Variance 732 0 58 79 569 154 31 343 189 38 2,193 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 2,193 A'4 --�` ta- $ Sewer Construction YEAR -TO -DATE Revenue 4,784 Expense 9,866 Over /Under (5,082) TEMPORARY INVESTMENTS: Held in District LAW Account; LAIF yield as of November, 2013 was 0.263 %. 0 PREPARED 12/11/13, 9:46:54 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ ------------------------ - - - - -- CURRENT ASSETS CASH 17,262,248.91 1,109,891.21 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 213,723.60 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,637.50 ACCOUNTS RECEIVABLE -COBRA 234.39 A /R -SSC DIRECT BILL 161,667.09 COMPUTER PURCHASE PROGRAM 12,632.34 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 95,784.07 PREPAID EXPENSES 874,069.59 PREPAID RETIREMENT 11,980,463.00 SUPPLIES & MATERIAL INV 1,967,331.20 DUE FROM S/C 53,178,815.63 DUE FROM S/I 591,870.63 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 34,128,168.00- 70,295,662.20 603,985,468.92 ---- ---- - - - - -- 674,281,131.12 -------- - - - - -- -------------- PREPARED 12/11/13, 9:46:54 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------ ------------------ - - - --- DUE TO S/I 601,085.83 - DUE TO DEBT FUND 54,178,471.37 - ACCOUNTS PAYABLE 252,408.94 - SALES TAX PAYABLE 11,502.09 - ACCRUED WAGES PAYABLE 878,023.77 - 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 1,446,336.05 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,236.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 662.87 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 14.35 LIFE INS .00 DELTA DENTAL 60.12 - POST EMP. BENEFIT -OPEB 668,262.23 - CAFETERIA PLAN PAYABLE 85,343.84 - PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE 426,087.72 ACCRUED COMPENSATED ABS. 3,826,681.92 - REFUNDABLE DEPOSITS 81,029.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 102,538.96 - REIMBURSEMENT FEES 78,788.36- 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- 30,089,633.28 2,207,910.77- 95,921,497.60- 578,359,633.52- -------------- 674,281,131.12- -------------- -------------- IN PREPARED 12/10/13, 9:18:50 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 7,981 277- 3.4- 41,290 161,070 119,780 290.1 99,100 162.5 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 3,538 3,538 .0 874,400 1,008,154 133,754 15.3 874,400 115.3 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 9,473 11,306 616.8- 9,165- 9,473 18,638 203.4- 22,000- 43.1 - SEWER SERVICE CHARGES 6,425 20,992 14,567 226.7 906,525 1,156,498 249,973 27.6 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 27,565 8,399 43.8 95,830 151,840 56,010 58.4 230,000 66.0 1700 SEPTIC TANK DUMPING 5,416 6,438 1,022 18.9 27,080 36,180 9,100 33.6 65,000 55.7 1900 OVERTIME INSPECTION 750 1,797 1,047 139.6 3,750 5,990 2,240 59.7 9,000 66.6 2000 SIDE SEWER INSPECTION 40,750 52,039 11,289 27.7 203,750 296,862 93,112 45.7 489,000 60.7 2700 SALES 166 50 116- 69.9- 830 175 655- 78.9- 2,000 8.8 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 10,000 120 9,880- 98.8- 145,000 .1 3000 INDUSTRIAL PERMIT FEES 4,500 4,609 109 2.4 4,500 4,609 109 2.4 95,000 4.9 3200 NEW INDUSTRY PERMIT FEES 833 365 468- 56.2- 4,165 4,380 215 5.2 10,000 43.8 /( /p 3301 POLLUTION PREVENTION 0 0 0 .0 6,000 4,504 1,496- 24.9- 24,000 18.8 ', 3500 LEASE RENTAL INCOME 43,941 28,275 15,666- 35.7- 219,705 161,022 58,683- 26.7- 527,300 ✓� 30.5 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 66,666 61,134 5,532- 8.3- 133,332 224,654 91,322 68.5 102,000 220.2 4300 ANNEXATION CHARGES 2,000 3,206 1,206 60.3 10,000 18,710 8,710 87.1 24,000 78.0 4500 INTEREST INCOME 0 5- 5- .0 0 81- 81- .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 0 0 0 .0 57,500 71,524 14,024 24.4 230,000 31.1 5600 HOUSE HAZARD WASTE REIMB 3,000 2,500 500- 16.7- 15,000 28,902 13,902 92.7 745,000 3.9 6000 MISCELLANEOUS INCOME 0 2,134 2,134 .0 0 39,955 39,955 .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- 830 2,068 1,238 149.2 2,000 103.4 OTHER REVENUES 189,354 190,107 753 .4 792,272 1,051,414 259,142 32.7 2,820,300 37.3 FUND TOTALS 195,779 211,099 15,320 7.8 1,698,797 2,207,912 509,115 30.0 75,152,000 2.9 PREPARED 12/10/13, 9:18:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- ----- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 147,286 34,124 18.8 907,050 693,923 213,127 23.5 2,176,963 31.9 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,854,096 109,041 5.6 9,815,685 9,302,440 513,245 5.2 23,557,800 39.5 0103 SALARIES & WAGES -COMP ABS 25,000 39,507 14,507- 58.0- 125,000 126,277 1,277- 1.0- 300,000 42.1 0105 OVERTIME 80,781 101,797 21,016- 26.0- 403,905 359,091 44,814 11.1 969,535 37.0 0106 STANDBY PAID 18,975 18,347 628 3.3 94,875 86,309 8,566 9.0 227,723 37.9 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 212,485- 0 212,485 -100.0 510,000- .0 SALARIES & WAGES 2,226,806 2,161,033 65,773 3.0 11,134,030 10,568,040 565,990 5.1 26,722,021 39.5 0201 WORKERS' COMPENSATION INS 48,772 32,830 15,942 32.7 243,860 41,617 202,243 82.9 585,515 7.1 0202 STATE UNEMPLOYMENT INSUR 0 5,859 5,859- .0 7,500 7,995 495- 6.6- 30,000 26.7 0203 FEDERAL MEDICARE TAX 30,827 30,207 620 2.0 154,135 147,016 7,119 4.6 370,161 39.7 0204 MEDICAL & HEALTH INSUR 811,242 744,267 66,975 8.3 4,056,210 3,788,159 268,051 6.6 9,735,139 38.9 0205 RETIREMENT CONTRIBUTION 1,199,230 1,238,111 38,881- 3.2- 6,516,953 6,057,115 459,838 7.1 20,640,634 29.3 0206 DEFERRED COMP. CONTRIB 130,345 111,729 18,616 14.3 651,725 606,144 45,581 7.0 1,564,386 38.7 0207 DENTAL INSURANCE 76,050 74,396 1,654 2.2 380,250 370,639 9,611 2.5 912,856 40.6 0208 LONG -TERM DISABILITY INS 6,162 5,886 276 4.5 30,810 29,010 1,800 5.8 74,135 39.1 0209 LIFE INSURANCE 14,327 13,479 848 5.9 71,635 66,712 4,923 6.9 172,158 38.8 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 472,905- 0 472,905 -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 2,256,764 34,390- 1.5- 15,024,573 14,498,807 525,766 3.5 36,694,384 39.5 0250 CAPITALIZED ADM OVERHEAD 343,681- 247,895- 95,786- 27.9 1,718,405- 1,358,379- 360,026- 21.0 4,124,238- 32.9 CAPITALIZED ADM OVERHEAD 343,681- 247,895- 95,786- 27.9 1,718,405- 1,358,379- 360,026- 21.0 4,124,238- 32.9 TOTAL LABOR CHARGES 4,105,499 4,169,902 64,403- 1.6- 24,440,198 23,708,468 731,730 3.0 59,292,167 40.0 0301 DIRECTOR MEETING FEES 4,933 4,887 46 .9 24,665 21,930 2,735 11.1 59,200 37.0 0302 BOARD TRAINING AND CONF 5,333 3,287 2,046 38.4 26,665 16,603 10,062 37.7 64,000 25.9 0303 BOARD HEALTH BENEFITS 2,703 5,535 2,832- 104.8- 13,515 27,644 14,129- 104.5- 32,437 85.2 DIRECTOR FEES & EXPENSES 12,969 13,709 740- 5.7- 64,845 66,177 1,332- 2.1- 155,637 42.5 0402 LIME 25,000 15,267 9,733 38.9 125,000 142,408 17,408- 13.9- 300,000 47.5 0403 POLYMER 37,500 9,552 27,948 74.5 156,500 133,034 23,466 15.0 450,000 29.6 0404 BOILER CHEMICALS 6,000 46,258 40,258- 671.0- 30,000 47,710 17,710- 59.0- 72,000 66.3 0406 OTHER CHEMICALS 45,000 35,190 9,810 21.8 225,000 153,632 71,368 31.7 540,000 28.5 0407 HYPOCHLORITE 16,583 18,006 1,423- 8.6- 82,915 84,723 1,808- 2.2- 199,000 42.6 CHEMICALS 130,083 124,273 5,810 4.5 619,415 561,507 57,908 9.3 1,561,000 36.0 0501 ELECTRICAL 82,931 75,190 7,741 9.3 376,522 376,165 357 .1 995,200 37.8 0502 NATURAL GAS 184,707 202,370 17,663- 9.6- 751,452 804,291 52,839- 7.0- 2,216,500 36.3 0503 LAND -FILL GAS 39,416 0 39,416 100.0 157,664 72,661 85,003 53.9 473,000 15.4 0504 WATER 8,519 3,005 5,514 64.7 42,595 34,210 8,385 19.7 102,250 33.5 0505 TELEPHONE 27,558 21,873 5,685 20.6 137,790 99,481 38,309 27.8 330,700 30.1 UTILITIES 343,131 302,438 40,693 11.9 1,466,023 1,386,808 79,215 5.4 4,117,650 33.7 PREPARED 12/10/13, 9:18:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - -- --- YEAR -TO- DATE ------ -- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 1,630- 9,221 121.5 37,955 19,452 18,503 48.7 91,100 21.4 0602 VEHIC /EQUIP REPAIR MAINT 9,166 10,086 920- 10.0- 45,830 46,650 820- 1.8- 110,000 42.4 0603 GENERAL REPAIRS & MAINT 80,161 76,768 3,393 4.2 400,805 467,341 66,536- 16.6- 962,000 48.6 0604 OUTSIDE REPAIRS & MAINT 170,547 70,954 99,593 58.4 852,695 312,724 539,971 63.3 2,046,701 15.3 0605 COMPUTER REPAIRS & MAINT 46,224 14,948 31,276 67.7 232,120 141,261 90,859 39.1 555,726 25.4 0606 REAL PROPERTY REPAIRS 0 2,242 2,242- .0 0 13,199 13,199- .0 0 .0 REPAIRS & MAINTENANCE 313,689 173,368 140,321 44.7 1,569,405 1,000,627 568,778 36.2 3,765,527 26.6 0701 ASH REMOVAL 12,666 9,437 3,229 25.5 63,330 55,994 7,336 11.6 152,000 36.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 10,415 0 10,415 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 6,387 1,113 14.8 37,500 25,337 12,163 32.4 90,000 28.2 0704 JANITORIAL & REFUSE REMOV 24,147 22,644 1,503 6.2 120,735 112,628 8,107 6.7 289,800 38.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 12,500 88 12,412 99.3 30,000 .3 0706 HAZARDOUS WASTE DISPOSAL 51,140 32,346 18,794 36.8 182,700 79,455 103,245 56.5 513,700 15.5 HAULING & DISPOSAL 100,036 70,814 29,222 29.2 427,180 273,502 153,678 36.0 1,100,500 24.9 0801 PROFESSIONAL SERVICES 10,520 3,403 7,117 67.7 52,600 38,356 14,244 27.1 126,250 30.4 0802 LEGAL SERVICES -BOARD 6,666 6,271 395 5.9 33,330 20,269 13,061 39.2 80,000 25.3 0803 LEGAL SERVICES -STAFF 22,586 42,969 20,383- 90.2- 105,464 101,995 3,469 3.3 271,100 37.6 PROFESSIONAL & LEGAL SERV 39,772 52,643 12,871- 32.4- 191,394 160,620 30,774 16.1 477,350 33.6 1 X 0901 OUTSIDE SAFETY SERVICES 6,748 2,233 4,515 66.9 35,715 19,174 16,541 46.3 89,200 21.5 0902 TECHNICAL SERVICES 189,281 201,976 12,695- 6.7- 936,405 659,588 276,817 29.6 2,271,520 29.0 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 4,416 4,889 473- 10.7- 63,580 58,617 4,963 7.8 309,500 18.9 0905 REPROGRAPHIC SERVICES 1,090 0 1,090 100.0 5,450 746 4,704 86.3 13,101 5.7 0906 RECRUITMENT 9,833 267 9,566 97.3 49,165 8,771 40,394 82.2 118,000 7.4 OUTSIDE SERVICES 211,368 209,365 2,003 .9 1,090,315 746,896 343,419 31.5 2,801,621 26.7 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 18,550 784- 4.4- 88,830 56,882 31,948 36.0 213,260 26.7 1102 GASOLINE, OIL & FUEL 22,666 10,152 12,514 55.2 113,330 92,875 20,455 18.0 272,000 34.1 1103 OPERATING SUPPLIES 99,187 72,178 27,009 27.2 495,935 438,334 57,601 11.6 1,190,410 36.8 1104 OPERATING FUEL 4,000 0 4,000 100.0 20,000 0 20,000 100.0 48,000 .0 1105 LABORATORY SUPPLIES 12,891 11,740 1,151 8.9 64,455 59,895 4,560 7.1 154,700 38.7 1106 SAFETY SUPPLIES 11,515 3,963 7,552 65.6 57,141 23,044 34,097 59.7 138,345 16.7 1108 INVENTORY OVER /SHORT 0 161- 161 .0 0 20,408- 20,408 .0 0 .0 MATERIALS & SUPPLIES 168,025 116,422 51,603 30.7 839,691 650,622 189,069 22.5 2,016,715 32.3 1201 RENTS & LEASES 16,224 15,352 872 5.4 81,620 75,166 6,454 7.9 195,801 38.4 1202 PUBLIC AGENCY FEES 160,845 219,887 59,042- 36.7- 278,649 285,124 6,475- 2.3- 493,844 57.7 1203 PUBLIC INFORMATION 23,790 297 23,493 98.8 118,950 145,994 27,044- 22.7- 285,500 51.1 1204 TUITION REIMBURSEMENT 3,127 0 3,127 100.0 15,635 4,000 11,635 74.4 53,550 7.5 PREPARED 12/10/13, 9:18:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - -- -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1205 TECH TRAIN, CONF & MEETS 33,380 30,004 3,376 10.1 162,500 107,550 54,950 33.8 393,570 27.3 1206 CERTIFICATION & LICENSES 1,614 4,333 2,719- 168.5- 8,070 7,976 94 1.2 19,397 41.1 1207 CLAIMS 41 175 134 - 326.8- 205 175 30 14.6 501 34.9 1208 SUBSCRIPTION /PUBLICATION 3,060 487 2,573 84.1 14,080 3,640 10,440 74.1 34,688 10.5 1209 MILEAGE REIMBURSEMENTS 784 634 150 19.1 3,920 4,718 798- 20.4- 9,490 49.7 1210 PUBLIC NOTICES 486 0 486 100.0 2,430 1,769 661 27.2 5,850 30.2 1211 OUTSIDE ORGANIZATION FEES 13,982 43,964 29,982 - 214.4- 236,421 263,586 27,165- 11.5- 314,040 83.9 1212 EMPLOYEE MEMBERSHIPS 3,024 2,467 557 18.4 16,120 12,269 3,851 23.9 39,224 31.3 1213 MISCELLANEOUS 3,434 1,868 1,566 45.6 17,170 20,935 3,765- 21.9- 41,330 50.7 1216 PROFESSIONAL EXP REIMB 3,416 150 3,266 95.6 17,080 1,516 15,564 91.1 50,000 3.0 OTHER EXPENSES 267,207 319,618 52,411- 19.6- 972,850 934,418 38,432 4.0 1,936,785 48.2 NET EXPENSES 5,691,779 5,552,552 139,227 2.4 32,281,316 30,089,645 2,191,671 6.8 77,824,952 38.7 TOTAL EXPENSE 5,691,779 5,552,552 139,227 2.4 32,281,316 30,089,645 2,191,671 6.8 77,824,952 38.7 PREPARED 12/10/13, 9:18:57 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) ACCOUNTING PAGE PERIOD 5/2014 1 PROGRAM /GM278L RUNNING EXPENSE FUND CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ---------------- -------------------------------------------------------------------------------------------- ------------- MONTH -TO- DATE------- - --- -- -- --- --- - - -- -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE --------------------------------------------------------- BUDGET ACTUAL VARIANCE % -- ------------ BUDGET ------- ACTUAL VARIANCE % BUDGET % ------------ SALARIES & WAGES 416,794 402,983 13,811 3.3 2,083,970 1,896,179 187,791 204,332 9.0 2.9 5,001,596 13,304,847 37.9 50.9 EMPLOYEE BENEFITS 697,906 676,543 21,363 1,864- 3.1 38.8 6,977,689 24,030- 6,773,357 10,806- 13,224- 55.0 57,679- 18.7 CAPITALIZED ADM OVERHEAD 4,806- 12,969 2,942- 13,709 740- 5.7- 64,845 66,177 1,332- 2.1- 155,637 42.5 DIRECTOR FEES & EXPENSES 10,008 3,986 6,022 60.2 50,040 25,921 24,119 48.2 120,100 21.6 UTILITIES REPAIRS & MAINTENANCE 44,556 11,729 32,827 73.7 222,740 124,210 98,530 10,912 44.2 7.7 534,715 343,250 23.2 38.2 PROFESSIONAL & LEGAL SERV 28,601 42,409 13,808- 23,995 48.3- 26.4 142,205 502,650 131,293 402,089 100,561 20.0 1,265,700 31.8 OUTSIDE SERVICES 91,030 67,035 0 600,000 600,000 0 .0 600,000 100.0 SELF - INSURANCE EXPENSE 0 18,943 0 9,700 9,243 .0 48.8 94,632 13,680 80,952 85.5 227,385 6.0 MATERIALS & SUPPLIES 31,953 12,690 28.4 223,395 228,363 4,968- 2.2- 552,495 41.3 OTHER EXPENSES 44,643 ADMINISTRATION 1,360,644 1,257,105 103,539 7.6 10,938,136 10,250,463 687,673 6.3 22,048,046 46.5 SALARIES & WAGES 500,742 468,772 31,970 6.4 2,503,710 2,371,083 132,627 94,353 5.3 4.3 6,008,963 6,432,260 39.5 32.7 EMPLOYEE BENEFITS 416,102 425,707 9,605- 79,960- 2.3- 25.5 2,200,405 1,566,535- 2,106,052 1,305,456- 261,079- 16.7 3,759,705- 34.7 CAPITALIZED ADM OVERHEAD 313,307- 233,347- 1,014 6.3 80,155 64,151 16,004 20.0 192,400 33.3 UTILITIES 16,031 8,903 15,017 6,138 2,765 31.1 44,515 44,857 342- .8- 106,861 42.0 REPAIRS & MAINTENANCE HAULING & DISPOSAL 51,765 33,563 18,202 35.2 185,825 86,539 99,286 53.4 521,200 16.6 PROFESSIONAL & LEGAL SERV 8,255 9,649 1,394- 16.9- 28.7 34,609 163,815 26,252 62,432 8,357 101,383 24.1 61.9 99,100 515,100 26.5 12.1 OUTSIDE SERVICES 35,963 16,219 25,651 27,348 10,312 11,129- 68.6- 81,095 82,480 1,385- 1.7- 194,710 42.4 MATERIALS & SUPPLIES 27,279 27,191 88 .3 107,995 69,331 38,664 35.8 271,862 25.5 OTHER EXPENSES ENGINEERING 767,952 805,689 37,737- 4.9- 3,835,589 3,607,721 227,868 5.9 10,582,751 34.1 SALARIES & WAGES 436,878 454,955 18,077- 4.1- 2,184,390 2,187,515 3,125- 24,694 1- 1.2 5,242,615 5,958,314 41.7 34.3 EMPLOYEE BENEFITS 393,335 421,970 28,635- 4,998- 7.3- 46.7 2,069,834 53,535- 2,045,140 21,003- 32,532- 60.8 128,494- 16.3 CAPITALIZED ADM OVERHEAD 10,707- 11,299 5,709- 12,972 1,673- 14.8- 56,495 53,689 2,806 5.0 135,600 39.6 UTILITIES REPAIRS & MAINTENANCE 62,496 17,037 45,459 72.7 312,480 136,075 176,405 18,853 56.5 37.5 750,001 120,800 18.1 26.1 HAULING & DISPOSAL 10,066 6,005 4,061 415 40.3 49.8 50,330 4,165 31,477 1,632 2,533 60.8 10,000 16.3 PROFESSIONAL & LEGAL SERV 833 7,777 418 1,598 6,179 79.5 38,885 12,622 26,263 67.5 93,371 13.5 OUTSIDE SERVICES MATERIALS & SUPPLIES 59,211 39,337 19,874 33.6 295,704 284,323 11,381 2,350 3.8 3.0 710,620 196,152 40.0 38.5 OTHER EXPENSES 15,589 21,250 5,661- 36.3- 77,945 75,595 COLLECTION SYSTEM OPS. 986,777 969,833 16,944 1.7 5,036,693 4,807,065 229,628 4.6 13,088,979 36.7 SALARIES & WAGES 779,805 757,016 22,789 2.9 3,899,025 3,727,973 171,052 166,168 4.4 4.9 9,357,800 9,950,315 39.8 32.7 EMPLOYEE BENEFITS 647,762 663,277 15,515- 10,086- 2.4- 70.5 3,420,184 71,525- 3,254,016 17,376- 54,149- 75.7 171,687- 10.1 CAPITALIZED ADM OVERHEAD 14,305- 4,219- 89,083 6,000 6.3 444,415 427,251 17,164 3.9 1,141,000 37.4 CHEMICALS 95,083 262,348 228,881 33,467 12.8 1,100,241 1,063,442 36,799 3.3 3,148,200 33.8 UTILITIES REPAIRS & MAINTENANCE 178,531 122,478 56,053 31.4 893,655 627,264 266,391 90,468 29.8 21.5 2,143,500 451,500 29.3 32.7 HAULING & DISPOSAL 37,622 29,651 7,971 1,916 21.2 92.0 188,110 10,415 147,642 1,443 8,972 86.1 25,000 5.8 PROFESSIONAL & LEGAL SERV 2,083 71,023 167 76,523 5,500- 7.7- 355,115 201,499 153,616 43.3 852,350 23.6 OUTSIDE SERVICES 70,269 38,700 31,569 44.9 351,345 261,966 89,379 25.4 843,400 31.1 MATERIALS & SUPPLIES 237,609 61,131- 34.6- 547,425 551,416 3,991- .7- 877,629 62.8 OTHER EXPENSES 176,478 PREPARED 12/10/13, 9:18:57 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE 8 BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,306,699 2,239,166 67,533 2.9 11,138,405 10,246,536 891,869 8.0 28,619,007 35.8 SALARIES & WAGES 92,587 77,307 15,280 16.5 462,935 385,290 77,645 16.8 1,111,047 34.7 EMPLOYEE BENEFITS 67,269 69,267 1,998- 3.0- 356,461 320,242 36,219 10.2 1,048,648 30.5 CAPITALIZED ADM OVERHEAD 556- 1,678- 1,122 201.8- 2,780- 3,738- 958 34.5- 6,673- 56.0 CHEMICALS 35,000 35,190 190- .5- 175,000 134,256 40,744 23.3 420,000 32.0 UTILITIES 43,445 41,582 1,863 4.3 179,092 179,605 513 - .3- 521,350 34.4 REPAIRS & MAINTENANCE 19,203 15,986 3,217 16.8 96,015 68,221 27,794 28.9 230,450 29.6 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 2,915 7,844 4,929- 169.1- 7,000 112.1 OUTSIDE SERVICES 5,575 38,558 32,983 - 591.6- 29,850 68,254 38,404- 128.7- 75,100 90.9 MATERIALS & SUPPLIES 3,383 1,337 2,046 60.5 16,915 8,173 8,742 51.7 40,600 20.1 OTHER EXPENSES 3,218 1,615 1,603 49.8 16,090 9,713 6,377 39.6 38,647 25.1 PUMP STATIONS 269,707 280,759 11,052- 4.1- 1,332,493 1,177,860 154,633 11.6 3,486,169 33.8 FUND TOTALS 5,691,779 5,552,552 139,227 2.4 32,281,316 30,089,645 2,191,671 6.8 77,824,952 38.7 rj// PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2013 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 12.4 442,610 351,381 91,229 20.6 1,062,282 33.1 0102 SALARIES & WAGES -NON MGMT 302,573 280,599 21,974 7.3 1,512,865 1,394,191 118,674 7.8 3,630,918 38.4 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 39,507 14,507- 58.0- 125,000 125,976 976- .8- 300,000 42.0 0105 OVERTIME 8,115 5,319 2,796 34.5 40,575 24,631 15,944 39.3 97,396 25.3 0110 SALARY VACANCY 7,416- 0 7,416 -100.0 37,080- 0 37,080 -100.0 89,000- .0 SALARIES & WAGES 416,794 402,983 13,811 3.3 2,083,970 1,896,179 187,791 9.0 5,001,596 37.9 0201 WORKERS' COMPENSATION INS 2,124 1,386 738 34.7 10,620 1,814 8,806 82.9 25,560 7.1 0202 STATE UNEMPLOYMENT INSUR 0 5,859 5,859- .0 7,500 7,995 495- 6.6- 30,000 26.7 0203 FEDERAL MEDICARE TAX 5,633 5,164 469 8.3 28,165 25,160 3,005 10 .7 67,679 37.2 0204 MEDICAL & HEALTH INSUR 434,384 380,586 53,798 12.4 2,171,920 1,978,472 193,448 8.9 5,212,659 38.0 0205 RETIREMENT CONTRIBUTION 221,655 217,687 3,968 1.8 1,204,534 1,043,747 160,787 13.3 3,815,002 27.4 0206 DEFERRED COMP. CONTRIB 23,574 20,602 2,972 12.6 117,870 106,035 11,835 10.0 282,960 37.5 0207 DENTAL INSURANCE 40,270 38,419 1,851 4.6 201,350 192,279 9,071 4.5 483,306 39.8 0208 LONG -TERM DISABILITY INS 988 979 9 .9 4,940 4,657 283 5.7 11,889 39.2 0209 LIFE INSURANCE 6,194 5,861 333 5.4 30,970 28,798 2,172 7.0 74,392 38.7 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 36,916- 0 36,916 -100.0 184,580- 0 184,580 -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 697,906 676,543 21,363 3.1 6,977,689 6,773,357 204,332 2.9 13,304,847 50.9 0250 CAPITALIZED ADM OVERHEAD 4,806- 2,942- 1,864- 38.8 24,030- 10,806- 13,224- 55.0 57,679 - 18.7 /-2 CAPITALIZED ADM OVERHEAD 4,806- 2,942- 1,864- 38.8 24,030- 10,806- 13,224- 55.0 57,679- 18.7 0301 DIRECTOR MEETING FEES 4,933 4,887 46 .9 24,665 21,930 2,735 11.1 59,200 37.0 0302 BOARD TRAINING AND CONF 5,333 3,287 2,046 38.4 26,665 16,603 10,062 37.7 64,000 25.9 0303 BOARD HEALTH BENEFITS 2,703 5,535 2,832 - 104.8- 13,515 27,644 14,129- 104.5- 32,437 85.2 DIRECTOR FEES & EXPENSES 12,969 13,709 740- 5.7- 64,845 66,177 1,332- 2.1- 155,637 42.5 0505 TELEPHONE 10,008 3,986 6,022 60.2 50,040 25,921 24,119 48.2 120,100 21.6 UTILITIES 10,008 3,986 6,022 60.2 50,040 25,921 24,119 48.2 120,100 21.6 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 2,080 824- 2,904 139.6 5,000 16.5- 0604 OUTSIDE REPAIRS & MAINT 5,398 706 4,692 86.9 26,950 3,210 23,740 88.1 64,800 5.0 0605 COMPUTER REPAIRS & MAINT 38,742 11,023 27,719 71.5 193,710 121,824 71,886 37.1 464,915 26.2 REPAIRS & MAINTENANCE 44,556 11,729 32,827 73.7 222,740 124,210 98,530 44.2 534,715 23.2 0801 PROFESSIONAL SERVICES 10,520 3,403 7,117 67.7 52,600 38,356 14,244 27.1 126,250 30.4 0802 LEGAL SERVICES -BOARD 6,666 6,271 395 5.9 33,330 20,269 13,061 39.2 80,000 25.3 0803 LEGAL SERVICES -STAFF 11,415 32,735 21,320- 186.8- 56,275 72,668 16,393- 29.1- 137,000 53.0 PROFESSIONAL & LEGAL SERV 28,601 42,409 13,808- 48.3- 142,205 131,293 10,912 7.7 343,250 38.2 0901 OUTSIDE SAFETY SERVICES 4,166 0 4,166 100.0 20,830 8,939 11,891 57.1 50,000 17.9 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2013 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 66,768 9,472 12.4 381,200 338,848 42,352 11.1 914,900 37.0 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 3,955 746 3,209 81.1 9,500 7.9 0906 RECRUITMENT 9,833 267 9,566 97.3 49,165 8,771 40,394 82.2 118,000 7.4 OUTSIDE SERVICES 91,030 67,035 23,995 26.4 502,650 402,089 100,561 20.0 1,265,700 31.8 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 10,222 2,481 7,741 75.7 51,110 12,896 38,214 74.8 122,700 10.5 1103 OPERATING SUPPLIES 5,154 5,622 468- 9.1- 25,770 17,479 8,291 32.2 61,860 28.3 1106 SAFETY SUPPLIES 3,567 1,758 1,809 50.7 17,752 3,713 14,039 79.1 42,825 8.7 1108 INVENTORY OVER /SHORT 0 161- 161 .0 0 20,408- 20,408 .0 0 .0 MATERIALS & SUPPLIES 18,943 9,700 9,243 48.8 94,632 13,680 80,952 85.5 227,385 6.0 1201 RENTS & LEASES 3,182 2,859 323 10.2 16,410 8,877 7,533 45.9 39,200 22.6 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,040 0 1,040 100.0 2,500 .0 1203 PUBLIC INFORMATION 23,208 297 22,911 96.7 116,040 144,896 28,856- 24.9- 278,500 52.0 C 1204 TUITION REIMBURSEMENT 333 0 333 100.0 1,665 2,000 335- 20.1- 10,000 20.0 1205 TECH TRAIN, CONF & MEETS 8,964 6,635 2,329 26.0 44,820 17,073 27,747 61.9 107,600 15.9 1206 CERTIFICATION & LICENSES 108 0 108 100.0 540 0 540 100.0 1,300 .0 1207 CLAIMS 41 175 134 - 326.8- 205 175 30 14.6 500 35.0 1208 SUBSCRIPTION /PUBLICATION 829 220 609 73.5 2,925 600 2,325 79.5 7,815 7.7 1209 MILEAGE REIMBURSEMENTS 481 526 45- 9.4- 2,405 2,496 91- 3.8- 5,800 43.0 1210 PUBLIC NOTICES 62 0 62 100.0 310 518 208- 67.1- 750 69.1 1211 OUTSIDE ORGANIZATION FEES 2,916 19,230 16,314 - 559.5- 14,580 30,937 16,357- 112.2- 35,000 88.4 1212 EMPLOYEE MEMBERSHIPS 569 829 260- 45.7- 3,845 1,574 2,271 59.1 9,680 16.3 1213 MISCELLANEOUS 1,284 1,032 252 19.6 6,320 18,937 12,617- 199.6- 15,350 123.4 1216 PROFESSIONAL EXP REIMB 2,458 150 2,308 93.9 12,290 280 12,010 97.7 38,500 .7 OTHER EXPENSES 44,643 31,953 12,690 28.4 223,395 228,363 4,968- 2.2- 552,495 41.3 DEPARTMENT NET EXPENSES 1,360,644 1,257,105 103,539 7.6 10,938,136 10,250,463 687,673 6.3 22,048,046 46.5 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 22,148 12,661 36.4 174,045 108,010 66,035 37.9 417,722 25.9 0102 SALARIES & WAGES -NON MGMT 467,018 439,480 27,538 5.9 2,335,090 2,227,515 107,575 4.6 5,604,241 39.7 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 301 301- .0 0 .0 0105 OVERTIME 8,914 7,144 1,770 19.9 44,570 35,257 9,313 20.9 107,000 33.0 0110 SALARY VACANCY 9,999- 0 9,999 -100.0 49,995- 0 49,995 -100.0 120,000- .0 SALARIES & WAGES 500,742 468,772 31,970 6.4 2,503,710 2,371,083 132,627 5.3 6,008,963 39.5 0201 WORKERS' COMPENSATION INS 6,463 4,559 1,904 29.5 32,315 5,133 27,162 84.1 77,606 6.6 0203 FEDERAL MEDICARE TAX 7,009 6,632 377 5.4 35,045 33,269 1,776 5.1 84,135 39.5 0204 MEDICAL & HEALTH INSUR 99,429 96,348 3,081 3.1 497,145 478,008 19,137 3.8 1,193,204 40.1 0205 RETIREMENT CONTRIBUTION 276,070 280,243 4,173- 1.5- 1,500,245 1,387,233 113,012 7.5 4,751,622 29.2 0206 DEFERRED COMP. CONTRIB 29,239 24,657 4,582 15.7 146,195 137,141 9,054 6.2 350,902 39.1 0207 DENTAL INSURANCE 9,888 9,791 97 1.0 49,440 48,215 1,225 2.5 118,694 40.6 0208 LONG -TERM DISABILITY INS 1,405 1,303 102 7.3 7,025 6,363 662 9.4 16,882 37.7 0209 LIFE INSURANCE 2,348 2,174 174 7.4 11,740 10,690 1,050 8.9 28,215 37.9 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,749- 0 15,749 -100.0 78,745- 0 78,745 -100.0 189,000- .0 EMPLOYEE BENEFITS 416,102 425,707 9,605- 2.3- 2,200,405 2,106,052 94,353 4.3 6,432,260 32.7 0250 CAPITALIZED ADM OVERHEAD 313,307- 233,347- 79,960- 25.5 1,566,535- 1,305,456- 261,079- 16.7 3,759,705- 34.7 CAPITALIZED ADM OVERHEAD 313,307- 233,347- 79,960- 25.5 1,566,535- 1,305,456- 261,079- 16.7 3,759,705- 34.7 0501 ELECTRICAL 8,999 9,309 310- 3.4- 44,995 39,536 5,459 12.1 108,000 36.6 0502 NATURAL GAS 1,791 1,016 775 43.3 8,955 3,978 4,977 55.6 21,500 18.5 0504 WATER 541 0 541 100.0 2,705 2,382 323 11.9 6,500 36.6 0505 TELEPHONE 4,700 4,692 8 .2 23,500 18,255 5,245 22.3 56,400 32.4 UTILITIES 16,031 15,017 1,014 6.3 80,155 64,151 16,004 20.0 192,400 33.3 0604 OUTSIDE REPAIRS & MAINT 4,503 2,429 2,074 46.1 22,515 19,595 2,920 13.0 54,050 36.3 0605 COMPUTER REPAIRS & MAINT 4,400 1,467 2,933 66.7 22,000 12,063 9,937 45.2 52,811 22.8 0606 REAL PROPERTY REPAIRS 0 2,242 2,242- .0 0 13,199 13,199- .0 0 .0 REPAIRS & MAINTENANCE 8,903 6,138 2,765 31.1 44,515 44,857 342- .8- 106,861 42.0 0704 JANITORIAL & REFUSE REMOV 1,749 1,392 357 20.4 8,745 7,522 1,223 14.0 21,000 35.8 0706 HAZARDOUS WASTE DISPOSAL 50,016 32,171 17,845 35.7 177,080 79,017 98,063 55.4 500,200 15.8 HAULING & DISPOSAL 51,765 33,563 18,202 35.2 185,825 86,539 99,286 53.4 521,200 16.6 0803 LEGAL SERVICES -STAFF 8,255 9,649 1,394- 16.9- 34,609 26,252 8,357 24.1 99,100 26.5 PROFESSIONAL & LEGAL SERV 8,255 9,649 1,394- 16.9- 34,609 26,252 8,357 24.1 99,100 26.5 0902 TECHNICAL SERVICES 31,747 21,131 10,616 33.4 148,735 50,939 97,796 65.8 381,000 13.4 0904 OTHER PUBLIC AGENCY SERVS 4,000 4,520 520- 13.0- 14,000 11,493 2,507 17.9 131,500 8.7 0905 REPROGRAPHIC SERVICES 216 0 216 100.0 1,080 0 1,080 100.0 2,600 .0 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % --------------------------------------------------------------------------------------------------------------- -- -- ----------- - - -- -- OUTSIDE SERVICES 35,963 25,651 10,312 28.7 163,815 62,432 1101 OFFICE EQUIPMENT /SUPPLIES 4,704 14,584 9,880- 210.0- 23,520 30,246 1103 OPERATING SUPPLIES 9,852 12,480 2,628- 26.7- 49,260 49,343 1106 SAFETY SUPPLIES 1,663 284 1,379 82.9 8,315 2,891 MATERIALS & SUPPLIES 16,219 27,348 11,129- 68.6- 81,095 82,480 1201 RENTS & LEASES 857 0 857 100.0 4,285 936 1202 PUBLIC AGENCY FEES 500 0 500 100.0 2,500 505 1203 PUBLIC INFORMATION 582 0 582 100.0 2,910 1,098 1204 TUITION REIMBURSEMENT 1,066 0 1,066 100.0 5,330 0 1205 TECH TRAIN, CONF & MEETS 12,144 16,676 4,532- 37.3- 56,320 39,555 1206 CERTIFICATION & LICENSES 240 345 105- 43.8- 1,200 720 1208 SUBSCRIPTION /PUBLICATION 1,786 267 1,519 85.1 8,930 1,365 1209 MILEAGE REIMBURSEMENTS 121 30 91 75.2 605 1,278 1210 PUBLIC NOTICES 424 0 424 100.0 2,120 1,251 1211 OUTSIDE ORGANIZATION FEES 7,015 8,624 1,609- 22.9- 11,075 17,864 1212 EMPLOYEE MEMBERSHIPS 906 1,046 140- 15.5- 4,530 3,653 1213 MISCELLANEOUS 930 203 727 78.2 4,650 1,106 1216 PROFESSIONAL EXP REIMB 708 0 708 100.0 3,540 0 OTHER EXPENSES 27,279 27,191 88 .3 107,995 69,331 DEPARTMENT NET EXPENSES 767,952 805,689 37,737- 4.9- 3,835,589 3,607,721 101,383 61.9 6,726- 28.6- 83- .2- 5,424 65.2 1,385- 1.7- 3,349 78.2 1,995 79.8 1,812 62.3 5,330 100.0 16,765 29.8 480 40.0 7,565 84.7 673- 111.2- 869 41.0 6,789- 61.3- 877 19.4 3,544 76.2 3,540 100.0 38,664 35.8 515,100 12.1 56,460 53.6 118,250 41.7 20,000 14.5 194,710 42.4 10,300 9.1 6,000 8.4 7,000 15.7 22,800 .0 138,660 28.5 2,890 24.9 21,473 6.4 1,490 85.8 5,100 24.5 25,540 69.9 10,909 33.5 11,200 9.9 8,500 .0 _ 271,862 25.5 �� 227,868 5.9 10,582,751 34.1 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 70,115 88,969 18,854- 26.9- 168,276 52.9 0102 SALARIES & WAGES -NON MGMT 405,037 383,212 21,825 5.4 2,025,185 1,935,042 90,143 4.5 4,860,487 39.8 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 20,734 52,847 32,113- 154.9- 103,670 134,944 31,274- 30.2- 248,852 54.2 0106 STANDBY PAID 5,500 4,997 503 9.1 27,500 28,560 1,060- 3.9- 66,000 43.3 0110 SALARY VACANCY 8,416- 0 8,416 -100.0 42,080- 0 42,080 -100.0 101,000- .0 SALARIES & WAGES 436,878 454,955 18,077- 4.1- 2,184,390 2,187,515 3,125- .1- 5,242,615 41.7 0201 WORKERS' COMPENSATION INS 13,582 9,640 3,942 29.0 67,910 10,824 57,086 84.1 163,039 6.6 0203 FEDERAL MEDICARE TAX 6,085 6,695 610- 10.0- 30,425 30,988 563- 1.9- 73,064 42.4 0204 MEDICAL & HEALTH INSUR 109,576 106,731 2,845 2.6 547,880 530,968 16,912 3.1 1,314,952 40.4 0205 RETIREMENT CONTRIBUTION 237,546 258,837 21,291- 9.0- 1,290,889 1,267,827 23,062 1.8 4,088,532 31.0 0206 DEFERRED COMP. CONTRIB 27,356 25,970 1,386 5.1 136,780 134,422 2,358 1.7 328,308 40.9 0207 DENTAL INSURANCE 10,657 10,817 160- 1.5- 53,285 53,539 254- .5- 127,928 41.9 0208 LONG -TERM DISABILITY INS 1,349 1,322 27 2.0 6,745 6,620 125 1.9 16,248 40.7 0209 LIFE INSURANCE 2,017 1,958 59 2.9 10,085 9,952 133 1.3 24,243 41.1 0212 BENEFIT VACANCY 14,833- 0 14,833 -100.0 74,165- 0 74,165 -100.0 178,000- .0 EMPLOYEE BENEFITS 393,335 421,970 28,635- 7.3- 2,069,834 2,045,140 24,694 1.2 5,958,314 34.3 0250 CAPITALIZED ADM OVERHEAD 10,707- 5,709- 4,998- 46.7 53,535- 21,003- 32,532- 60_.8 128,494- 16.3 CAPITALIZED ADM OVERHEAD 10,707- 5,709- 4,998- 46.7 53,535- 21,003- 32,532- 60.8 128,494- 16.3 cx 0501 ELECTRICAL 4,666 5,777 1,111- 23.8- 23,330 24,342 1,012- 4.3- 56,000 43.5 0502 NATURAL GAS 833 479 354 42.5 4,165 2,638 1,527 36.7 10,000 26.4 0504 WATER 1,250 2,280 1,030- 82.4- 6,250 8,321 2,071- 33.1- 15,000 55.5 0505 TELEPHONE 4,550 4,436 114 2.5 22,750 18,388 4,362 19.2 54,600 33.7 UTILITIES 11,299 12,972 1,673- 14.8- 56,495 53,689 2,806 5.0 135,600 39.6 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 1,630- 9,221 121.5 37,955 19,452 18,503 48.7 91,100 21.4 0602 VEHIC /EQUIP REPAIR MAINT 9,166 10,086 920- 10.0- 45,830 46,650 820- 1.8- 110,000 42.4 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 830 0 830 100.0 2,000 .0 0604 OUTSIDE REPAIRS & MAINT 45,573 8,581 36,992 81.2 227,665 69,973 157,892 69.3 546,901 12.8 REPAIRS & MAINTENANCE 62,496 17,037 45,459 72.7 312,480 136,075 176,405 56.5 750,001 18.1 0704 JANITORIAL & REFUSE REMOV 7,566 6,005 1,561 20.6 37,830 31,389 6,441 17.0 90,800 34.6 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 12,500 88 12,412 99.3 30,000 .3 HAULING & DISPOSAL 10,066 6,005 4,061 40.3 50,330 31,477 18,853 37.5 120,800 26.1 0803 LEGAL SERVICES -STAFF 833 418 415 49.8 4,165 1,632 2,533 60.8 10,000 16.3 PROFESSIONAL & LEGAL SERV 833 418 415 49.8 4,165 1,632 2,533 60.8 10,000 16.3 0901 OUTSIDE SAFETY SERVICES 666 1,183 517- 77.6- 3,330 2,273 1,057 31.7 8,000 28.4 0902 TECHNICAL SERVICES 7,111 415 6,696 94.2 35,555 10,349 25,206 70.9 85,370 12.1 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 11/30/2013 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 1,598 6,179 79.5 38,885 12,622 26,263 67.5 93,371 13.5 1101 OFFICE EQUIPMENT /SUPPLIES 674 283 391 58.0 3,370 4,460 1,090- 32.3- 8,100 55.1 1102 GASOLINE, OIL & FUEL 22,666 10,152 12,514 55.2 113,330 92,875 20,455 18.0 272,000 34.1 1103 OPERATING SUPPLIES 32,437 27,992 4,445 13.7 162,185 180,993 18,808- 11.6- 389,300 46.5 1106 SAFETY SUPPLIES 3,434 910 2,524 73.5 16,819 5,995 10,824 64.4 41,220 14.5 MATERIALS & SUPPLIES 59,211 39,337 19,874 33.6 295,704 284,323 11,381 3.8 710,620 40.0 1201 RENTS & LEASES 8,148 6,691 1,457 17.9 40,740 39,068 1,672 4.1 97,801 39.9 1202 PUBLIC AGENCY FEES 2,233 10,405 8,172- 366.0- 11,165 12,794 1,629- 14.6- 35,810 35.7 1204 TUITION REIMBURSEMENT 166 0 166 100.0 830 0 830 100.0 2,000 .0 1205 TECH TRAIN, CONF & MEETS 3,447 3,292 155 4.5 17,235 15,748 1,487 8.6 41,370 38.1 1206 CERTIFICATION & LICENSES 340 448 108- 31.8- 1,700 2,427 727- 42.8- 4,095 59.3 1207 CLAIMS 0 0 0 .0 0 0 0 .0 1 .0 1208 SUBSCRIPTION /PUBLICATION 41 0 41 100.0 205 112 93 45.4 500 22.4 1209 MILEAGE REIMBURSEMENTS 125 78 47 37.6 625 409 216 34.6 1,500 27.3 1212 EMPLOYEE MEMBERSHIPS 589 0 589 100.0 2,945 3,390 445- 15.1- 7,075 47.9 1213 MISCELLANEOUS 250 336 86- 34.4- 1,250 411 839 67.1 3,000 13.7 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 1,250 1,236 14 1.1 3,000 41.2 OTHER EXPENSES 15,589 21,250 5,661- 36.3- 77,945 75,595 2,350 3.0 196,152 38.5 {�J DEPARTMENT NET EXPENSES 986,777 969,833 16,944 1.7 5,036,693 4,807,065 229,628 4.6 13,088,979 36.7 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 33,681 10,375 23.5 220,280 145,563 74,717 33.9 528,683 27.5 0102 SALARIES & WAGES -NON MGMT 705,671 686,422 19,249 2.7 3,528,355 3,418,684 109,671 3.1 8,468,096 40.4 0103 COMP ABS- ACCRUAL PAYMENTS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 39,936 32,338 7,598 19.0 199,680 146,270 53,410 26.7 479,298 30.5 0106 STANDBY PAID 5,142 4,575 567 11.0 25,710 17,456 8,254 32.1 61,723 28.3 0110 SALARY VACANCY 15,000- 0 15,000 -100.0 75,000- 0 75,000 -100.0 180,000- .0 SALARIES & WAGES 779,805 757,016 22,789 2.9 3,899,025 3,727,973 171,052 4.4 9,357,800 39.8 0201 WORKERS' COMPENSATION INS 23,798 15,504 8,294 34.9 118,990 21,761 97,229 81.7 285,649 7.6 0203 FEDERAL MEDICARE TAX 10,864 10,475 389 3.6 54,320 51,928 2,392 4.4 130,450 39.8 0204 MEDICAL & HEALTH INSUR 155,599 150,071 5,528 3.6 777,995 747,600 30,395 3.9 1,867,275 40.0 0205 RETIREMENT CONTRIBUTION 417,640 430,990 13,350- 3.2- 2,269,574 2,130,620 138,954 6.1 7,188,249 29.6 0206 DEFERRED COMP. CONTRIB 44,782 36,651 8,131 18.2 223,910 204,664 19,246 8.6 537,483 38.1 0207 DENTAL INSURANCE 13,994 14,300 306- 2.2- 69,970 71,226 1,256- 1.8- 168,026 42.4 0208 LONG -TERM DISABILITY INS 2,155 2,074 81 3.8 10,775 10,327 448 4.2 25,933 39.8 0209 LIFE INSURANCE 3,430 3,212 218 6.4 17,150 15,890 1,260 7.3 41,250 38.5 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 24,500- 0 24,500 -100.0 122,500- 0 122,500 -100.0 294,000- .0 EMPLOYEE BENEFITS 647,762 663,277 15,515- 2.4- 3,420,184 3,254,016 166,168 4.9 9,950,315 32.7 0250 CAPITALIZED ADM OVERHEAD 14,305- 4,219- 10,086- 70.5 71,525- 17,376- 54,149- 75.7 171,687- 10.1 �� CAPITALIZED ADM OVERHEAD 14,305- 4,219- 10,086- 70.5 71,525- 17,376- 54,149- 75.7 171,687- 10.1 0402 LIME 25,000 15,267 9,733 38.9 125,000 142,408 17,408- 13.9- 300,000 47.5 0403 POLYMER 37,500 9,552 27,948 74.5 156,500 133,034 23,466 15.0 450,000 29.6 0404 BOILER CHEMICALS 6,000 46,258 40,258 - 671.0- 30,000 47,710 17,710- 59.0- 72,000 66.3 0406 OTHER CHEMICALS 10,000 0 10,000 100.0 50,000 19,376 30,624 61.2 120,000 16.1 0407 HYPOCHLORITE 16,583 18,006 1,423- 8.6- 82,915 84,723 1,808- 2.2- 199,000 42.6 CHEMICALS 95,083 89,083 6,000 6.3 444,415 427,251 17,164 3.9 1,141,000 37.4 0501 ELECTRICAL 31,133 22,691 8,442 27.1 155,665 155,127 538 .3 373,600 41.5 0502 NATURAL GAS 182,083 200,875 18,792- 10.3- 738,332 797,675 59,343- 8.0- 2,185,000 36.5 0503 LAND -FILL GAS 39,416 0 39,416 100.0 157,664 72,661 85,003 53.9 473,000 15.4 0504 WATER 5,416 0 5,416 100.0 27,080 18,713 8,367 30.9 65,000 28.8 0505 TELEPHONE 4,300 5,315 1,015- 23.6- 21,500 19,266 2,234 10.4 51,600 37.3 UTILITIES 262,348 228,881 33,467 12.8 1,100,241 1,063,442 36,799 3.3 3,148,200 33.8 0603 GENERAL REPAIRS & MAINT 76,246 74,132 2,114 2.8 381,230 428,965 47,735- 12.5- 915,000 46.9 0604 OUTSIDE REPAIRS & MAINT 99,203 45,888 53,315 53.7 496,015 190,925 305,090 61.5 1,190,500 16.0 0605 COMPUTER REPAIRS & MAINT 3,082 2,458 624 20.2 16,410 7,374 9,036 55.1 38,000 19.4 REPAIRS & MAINTENANCE 178,531 122,478 56,053 31.4 893,655 627,264 266,391 29.8 2,143,500 29.3 0701 ASH REMOVAL 12,666 9,437 3,229 25.5 63,330 55,994 7,336 11.6 152,000 36.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 10,415 0 10,415 100.0 25,000 .0 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2013 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 6,387 1,113 14.8 37,500 25,337 12,163 32.4 90,000 28.2 0704 JANITORIAL & REFUSE REMOV 14,249 13,652 597 4.2 71,245 65,873 5,372 7.5 171,000 38.5 0706 HAZARDOUS WASTE DISPOSAL 1,124 175 949 84.4 5,620 438 5,182 92.2 13,500 3.2 HAULING & DISPOSAL 37,622 29,651 7,971 21.2 188,110 147,642 40,468 21.5 451,500 32.7 0803 LEGAL SERVICES -STAFF 2,083 167 1,916 92.0 10,415 1,443 8,972 86.1 25,000 5.8 PROFESSIONAL & LEGAL SERV 2,083 167 1,916 92.0 10,415 1,443 8,972 86.1 25,000 5.8 0901 OUTSIDE SAFETY SERVICES 1,916 1,050 866 45.2 9,580 5,990 3,590 37.5 23,000 26.0 0902 TECHNICAL SERVICES 68,608 75,104 6,496- 9.5- 343,040 193,170 149,870 43.7 823,350 23.5 0904 OTHER PUBLIC AGENCY SERVS 416 369 47 11.3 2,080 2,339 259- 12.5- 5,000 46.8 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 415 0 415 100.0 1,000 .0 OUTSIDE SERVICES 71,023 76,523 5,500- 7.7- 355,115 201,499 153,616 43.3 852,350 23.6 1101 OFFICE EQUIPMENT /SUPPLIES 2,166 1,202 964 44.5 10,830 9,280 1,550 14.3 26,000 35.7 1103 OPERATING SUPPLIES 50,161 24,747 25,414 50.7 250,805 182,831 67,974 27.1 602,000 30.4 1104 OPERATING FUEL 2,500 0 2,500 100.0 12,500 0 12,500 100.0 30,000 .0 1105 LABORATORY SUPPLIES 12,891 11,740 1,151 8.9 64,455 59,895 4,560 7.1 154,700 38.7 1106 SAFETY SUPPLIES 2,551 1,011 1,540 60.4 12,755 9,960 2,795 21.9 30,700 32.4 MATERIALS & SUPPLIES 70,269 38,700 31,569 44.9 351,345 261,966 89,379 25.4 843,400 31.1 1 C 1201 RENTS & LEASES 3,954 5,802 1,848- 46.7- 19,770 25,896 6,126- 31.0- 47,500 54.5 1202 PUBLIC AGENCY FEES 156,272 209,402 53,130- 34.0- 255,784 268,400 12,616- 4.9- 429,949 62.4 1204 TUITION REIMBURSEMENT 1,333 0 1,333 100.0 6,665 2,000 4,665 70.0 16,000 12.5 1205 TECH TRAIN, CONF & MEETS 7,826 1,866 5,960 76.2 39,130 29,952 9,178 23.5 93,950 31.9 1206 CERTIFICATION & LICENSES 831 3,540 2,709- 326.0- 4,155 4,808 653- 15.7- 9,972 48.2 1208 SUBSCRIPTION /PUBLICATION 388 0 388 100.0 1,940 1,563 377 19.4 4,700 33.3 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 205 535 330 - 161.0- 500 107.0 1211 OUTSIDE ORGANIZATION FEES 4,051 16,110 12,059- 297.7- 210,766 214,785 4,019- 1.9- 253,500 84.7 1212 EMPLOYEE MEMBERSHIPS 837 592 245 29.3 4,185 3,126 1,059 25.3 10,078 31.0 1213 MISCELLANEOUS 945 297 648 68.6 4,825 351 4,474 92.7 11,480 3.1 OTHER EXPENSES 176,478 237,609 61,131- 34.6- 547,425 551,416 3,991- .7- 877,629 62.8 DEPARTMENT NET EXPENSES 2,306,699 2,239,166 67,533 2.9 11,138,405 10,246,536 891,869 8.0 28,619,007 35.8 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 64,383 18,455 22.3 414,190 327,008 87,182 21.0 994,05.8 32.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 3,082 4,149 1,067- 34.6- 15,410 17,989 2,579- 16.7- 36,989 48.6 0106 STANDBY PAID 8,333 8,775 442- 5.3- 41,665 40,293 1,372 3.3 100,000 40.3 0110 SALARY VACANCY 1,666- 0 1,666 -100.0 8,330- 0 8,330 -100.0 20,000- .0 SALARIES & WAGES 92,587 77,307 15,280 16.5 462,935 385,290 77,645 16.8 1,111,047 34.7 0201 WORKERS' COMPENSATION INS 2,805 1,741 1,064 37.9 14,025 2,085 11,940 85.1 33,661 6.2 0203 FEDERAL MEDICARE TAX 1,236 1,241 5- .4- 6,180 5,671 509 8.2 14,833 38.2 0204 MEDICAL & HEALTH INSUR 12,254 10,531 1,723 14.1 61,270 53,111 8,159 13.3 147,049 36.1 0205 RETIREMENT CONTRIBUTION 46,319 50,354 4,035- 8.7- 251,711 227,688 24,023 9.5 797,229 28.6 0206 DEFERRED COMP. CONTRIB 5,394 3,849 1,545 28.6 26,970 23,882 3,088 11.4 64,733 36.9 0207 DENTAL INSURANCE 1,241 1,069 172 13.9 6,205 5,380 825 13.3 14,902 36.1 0208 LONG -TERM DISABILITY INS 265 208 57 21.5 1,325 1,043 282 21.3 3,183 32.8 0209 LIFE INSURANCE 338 274 64 18.9 1,690 1,382 308 18.2 4,058 34.1 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,583- 0 2,583 -100.0 12,915- 0 12,915 -100.0 31,000- .0 EMPLOYEE BENEFITS 67,269 69,267 1,998- 3.0- 356,461 320,242 36,219 10.2 1,048,648 30.5 0250 CAPITALIZED ADM OVERHEAD 556- 1,678- 1,122 201.8- 2,780- 3,738- 958 34.5- 6,673- 56.0 CAPITALIZED ADM OVERHEAD 556- 1,678- 1,122 201.8- 2,780- 3,738- 958 34.5- 6,673- 56.0 C2( 0406 OTHER CHEMICALS 35,000 35,190 190- .5- 175,000 134,256 40,744 23.3 420,000 32.0 CHEMICALS 35,000 35,190 190- .5- 175,000 134,256 40,744 23.3 420,000 32.0 0501 ELECTRICAL 38,133 37,413 720 1.9 152,532 157,160 4,628- 3.0- 457,600 34.3 0504 WATER 1,312 725 587 44.7 6,560 4,794 1,766 26.9 15,750 30.4 0505 TELEPHONE 4,000 3,444 556 13.9 20,000 17,651 2,349 11.7 48,000 36.8 UTILITIES 43,445 41,582 1,863 4.3 179,092 179,605 513- .3- 521,350 34.4 0603 GENERAL REPAIRS & MAINT 3,333 2,636 697 20.9 16,665 39,200 22,535- 135.2- 40,000 98.0 0604 OUTSIDE REPAIRS & MAINT. 15,870 13,350 2,520 15.9 79,350 29,021 50,329 63.4 190,450 15.2 REPAIRS & MAINTENANCE 19,203 15,986 3,217 16.8 96,015 68,221 27,794 28.9 230,450 29.6 0704 JANITORIAL & REFUSE REMOV 583 1,595 1,012- 173.6- 2,915 7,844 4,929- 169.1- 7,000 112.1 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 2,915 7,844 4,929- 169.1- 7,000 112.1 0901 OUTSIDE SAFETY SERVICES 0 0 0 .0 1,975 1,972 3 .2 8,200 24.0 0902 TECHNICAL SERVICES 5,575 38,558 32,983 - 591.6- 27,875 66,282 38,407- 137.8- 66,900 99.1 OUTSIDE SERVICES 5,575 38,558 32,983- 591.6- 29,850 68,254 38,404- 128.7- 75,100 90.9 1103 OPERATING SUPPLIES 1,583 1,337 246 15.5 7,915 7,688 227 2.9 19,000 40.5 PREPARED 12/10/13, 9:18:58 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 7,500 0 7,500 100.0 18,000 .0 1106 SAFETY SUPPLIES 300 0 300 100.0 1,500 485 1,015 67.7 3,600 13.5 MATERIALS & SUPPLIES 3,383 1,337 2,046 60.5 16,915 8,173 8,742 51.7 40,600 20.1 1201 RENTS & LEASES 83 0 83 100.0 415 389 26 6.3 1,000 38.9 1202 PUBLIC AGENCY FEES 1,632 80 1,552 95.1 8,160 3,425 4,735 58.0 19,585 17.5 1204 TUITION REIMBURSEMENT 229 0 229 100.0 1,145 0 1,145 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 1,535 536- 53.7- 4,995 5,222 227- 4.5- 11,990 43.6 1206 CERTIFICATION & LICENSES 95 0 95 100.0 475 21 454 95.6 1,140 1.8 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 80 0 80 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 80 0 80 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 123 0 123 100.0 615 526 89 14.5 1,482 35.5 1213 MISCELLANEOUS 25 0 25 100.0 125 130 5- 4.0- 300 43.3 OTHER EXPENSES 3,218 1,615 1,603 49.8 16,090 9,713 6,377 39.6 38,647 25.1 DEPARTMENT NET EXPENSES 269,707 280,759 11,052- 4.1- 1,332,493 1,177,860 154,633 11.6 3,486,169 33.8 LOW PREPARED 12/10/13, 9:19:28 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 5/2014 CENTRAL ------------------------------------------------------------------------------------------------------------------------------------ CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 181,410 147,286 34,124 18.8 907,050 693,923 213,127 23.5 2,176,963 31.9 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,854,096 109,041 5.6 9,815,685 9,302,440 513,245 5.2 23,557,800 39.5 0103 SALARIES & WAGES -COMP ABS 25,000 39,507 14,507- 58.0- 125,000 126,277 1,277- 1.0- 300,000 42.1 0105 OVERTIME 80,781 101,797 21,016- 26.0- 403,905 359,091 44,814 11.1 969,535 37.0 0106 STANDBY PAID 18,975 18,347 628 3.3 94,875 86,309 8,566 9.0 227,723 37.9 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 212,485- 0 212,485 -100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,636 170,839 77,797 31.3 1,243,180 948,055 295,125 23.7 2,983,722 31.8 0151 OVERTIME 10,515 3,749 6,766 64.3 52,575 17,740 34,835 66.3 126,268 14.0 0152 SALARY VACANCY 4,583- 0 4,583 -100.0 22,915- 0 22,915 -100.0 55,000- .0 SALARIES & WAGES 2,481,374 2,335,621 145,753 5.9 12,406,870 11,533,835 873,035 7.0 29,777,011 38.7 0201 WORKERS' COMPENSATION INS 50,625 33,916 16,709 33.0 253,125 46,393 206,732 81.7 607,867 7.6 0202 STATE UNEMPLOYMENT INSUR 0 5,859 5,859- .0 7,500 7,995 495- 6.6- 30,000 26.7 0203 FEDERAL MEDICARE TAX 34,275 32,594 1,681 4.9 171,375 160,458 10,917 6.4 411,616 39.0 0204 MEDICAL & HEALTH INSUR 851,091 772,724 78,367 9.2 4,255,455 3,937,128 318,327 7.5 10,213,400 38.5 0205 RETIREMENT CONTRIBUTION 1,348,481 1,337,593 10,888 .8 7,263,208 6,580,947 682,261 9.4 22,431,742 29.3 0206 DEFERRED COMP. CONTRIB 144,983 121,167 23,816 16.4 724,915 660,208 64,707 8.9 1,740,142 37.9 0207 DENTAL INSURANCE 80,158 77,445 2,713 3.4 400,790 386,506 14,284 3.6 962,263 40.2 0208 LONG -TERM DISABILITY INS 6,862 6,442 420 6.1 34,310 31,940 2,370 6.9 82,635 38.7 0209 LIFE INSURANCE 15,473 14,223 1,250 8.1 77,365 70,705 6,660 8.6 186,021 38.0 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 472,905- 0 472,905 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 2,437,367 2,401,963 35,404 1.5 16,099,538 15,266,680 832,858 5.2 39,275,086 38.9 TOTAL SALARY AND BENEFITS 4,918,741 4,737,584 181,157 3.7 28,506,408 26,800,515 1,705,893 6.0 69,052,097 38.8 PREPARED 12/11/13, 9:46:54 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2013 002 SEWER CONSTRUCTION ------- ----- ----- - - -- -- CURRENT ASSETS CASH 652,352.09 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 19,200,000.00 ACCOUNTS RECEIVABLE 23,457.64 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 11,120.87 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 528,298.60 AVAD - ALHAMBRA VLY AR 1,614,556.95 DUE FROM R/E 34,128,168.00 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 19,559,988.39 TOTAL CURRENT ASSETS 75,727,507.87 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 9,867,431.73 TOTAL NET PROPERTY, PLANT & EQUIPMENT 9,867,431.73 TOTAL ASSETS 85,594,939.60 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 53,178,815.63 - DUE TO S/I .00 DUE TO DEBT FUND 69,465.67- C PREPARED 12/11/13, 9:46:54 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 842,709.74 - 13,808.82- 192,766.88- .00 413,616.45- .00 26,099,344.96- .00 4,784,411.45- 54,711,183.19- 30,883,756.41- -------------- 85,594,939.60- -------------- -------------- ON PREPARED 12/10/13, 9:18:50 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------ - - - - -- -MONTH -TO- DATE------- - - - - -- -------- - - - --- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 2,301 2,301 .0 0 126,788 126,788 .0 6,628,000 1.9 SEWER SERVICE CHARGES 0 2,301 2,301 .0 0 126,788 126,788 .0 6,628,000 1.9 1500 MAIN LINES INSPECTION 13,583 9,281 4,302- 31.7- 67,915 105,858 37,943 55.9 163,000 64.9 1600 PLAN REVIEW 5,000 8,365 3,365 67.3 25,000 28,457 3,457 13.8 60,000 47.4 1900 OVERTIME INSPECTION 1,250 1,077 173- 13.8- 6,250 1,529 4,721- 75.5- 15,000 10.2 2100 TV REINSPECTION 83 0 83- 100.0- 415 0 415- 100.0- 1,000 .0 3800 RECYCLED WATER 5,250 0 5,250- 100.0- 26,250 0 26,250- 100.0- 63,000 .0 4000 FACILITIES CAPACITY FEES 399,166 335,253 63,913- 16.0- 1,995,830 3,831,796 1,835,966 92.0 4,790,000 80.0 4100 REBATES TO DISTRICT 83 0 83- 100.0- 415 0 415- 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,916 44,743 18,173- 28.9- 314,580 168,099 146,481- 46.6- 755,000 22.3 4400 CAPACITY USE CHARGE 14,583 120,844 106,261 728.7 72,915 120,844 47,929 65.7 175,000 69.1 4501 INTEREST INCOME 16,083 21,753 5,670 35.3 80,415 49,223 31,192- 38.8- 193,000 25.5 4600 TAX REVENUE 0 235,483 235,483 .0 0 260,266 260,266 .0 8,102,000 3.2 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- 8,330 15,818 7,488 89.9 20,000 79.1 6127 CAD REIMBURSEMENT 0 69,841 69,841 .0 0 69,841 69,841 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 1,913 1,913 .0 0 5,893 5,893 .0 0 .0 OTHER REVENUES 519,663 848,553 328,890 63.3 2,598,315 4,657,624 2,059,309 79.3 18,615,000 25.0 C FUND TOTALS 519,663 850,854 331,191 63.7 2,598,315 4,784,912 2,186,097 84.1 25,243,000 19.0 PREPARED 12/10/13, 9:21:47 CAPITAL IMPROVEMENT BUDGET PROGRAM /Gml85L4 42% OF FISCAL YEAR ELAPSED CENTRAL CCWRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ----------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PROD AIWCATED PROTECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY Wriuilryk-•; 's(i•u� •ilf.laarrI PAGE 1 ACCOUNTING PERIOD 5/2014 arl•a /all a1l•a Il all 'a I. 1 1 1 ar �• t • all l •: a •r. 7283 FIRE PROT SYS IM[PM ' 318,000 358,000 237,760 75 30,000 57,366 191 3,280 80,240 7284 TP HAZARD ID/REMENIATICN 125,000 868,000 117,821 94 80,000 0 0 0 7,179 7287 TP MASTER PLAN UPDATE 467,000 356,700 371,379 80 5,000 2,400 48 1,200 95,621 7301 TREATMENT PINE PIANNI14G 2,177,000 3,233,600 1,525,047 70 810,000 421,601 52 44,079 651,953 7311 TP SAFETY ENHANC. PH 4 100,000 45,000 9,520 10 5,000 9,520 190 5,296 90,480 SUB -TOTAL : 3,187,000 4,861,300 2,261,527 71 930,000 490,887 53 53,855 925,473 CNE -TIME RENOVATICN 7272 ELECTRIC BLOWER RENCN 474,000 1,447,400 441,337 93 150,000 19,006 13 3,328 32,663 7285 PRIMARY TREAM -M RENCV 14,947,000 13,500,000 2,155,083 14 5,400,000 878,806 16 296,991 12,791,917 7289 POB SEISMIC UPGRADE 190,000 1,297,100 138,162 73 1,000 2,421 242 397 51,838 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,800,000 303,123 75 850,000 7,309 1 0 101,877 7292 SWITCHGEAR REEURBISHW -P2 300,000 1,536,500 118,260 39 200,000 11,497 6 9,956 181,740 7294 SEC PROCESS IMPS 50,000 1,429,500 47,403 95 45,000 0 0 0 2,597 7295 AUX HOLLER BURNER UPGRADE 215,000 230,000 187,322 87 100,000 48,103 48 39,434 27,678 7296 SEISMIC UPGRADES FOR SOB 150,000 133,700 137,690 92 5,000 0 0 0 12,310 7297 WET/DRY SCRUBBER REPIQIT 25,000 6,622,000 964 4 51,000 0 0 0 24,036 7302 PE POMP REEURB, PH 2 25,000 70,000 16,843 67 1,000 0 0 0 8,157 7304 INSTR & CNTRL -PLC UPGRADE 60,000 800,000 41,276 69 80,000 2,556 3 2,556 18,724 7308 COGEN CONTROLS UPGRADE 682 ,050 800,000 16,997 3 400,000 15,173 4 3,793 665,053 7309 DAF TANKS RENOVATION 100,000 100,000 48,657 49 100,000 41,181 41 7,429 51,343 7310 TP PIPING RENCV. PH 8 100,000 1,250,000 47,002 47 100,000 47,002 47 1,785 52,998 7313 SOLIDS HANMDU EQP EVAL 100,000 150,000 253 0 50,000 253 1 253 99,747 SUB -TOTAL : 17,823,050 33,166,200 3,700,372 21 7,533,000 1,073,307 14 365,922 14,122,678 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 543,622 91 5,000 2,951 59 0 56,378 7265 TP FQUIR�ENT REPLACEMENT 1,250,000 1,202,000 1,051,460 84 50,000 29,656 59 3,564 198,540 7268 TP FACILITIES RFNOV 250,000 3,950,000 220,016 88 87,000 0 0 0 29,984 7269 TP ASSET M9EFYEMEN1T 1,184,000 964,100 677,433 57 150,000 16,682 11 1,635 506,567 7298 PIPING RENOVATICN, PH7 1,417,000 1,016,000 1,396,299 99 5,000 97,825 957 10,270 20,701 SUB -TOTAL : 4,701,000 7,732,100 3,888,830 83 297,000 147,114 50 15,469 812,170 SUBSTANTIALLY CGZIPLETE 7241 WET WEATHER BYPASS IMPS 3,320,000 3,320,000 3,283,526 99 10,000 6,137 61 400 36,474 SUB -TOTAL : 3,320,000 3,320,000 3,283,526 99 10,000 6,137 61 400 36,474 UNA11CCATED AUIHMIZATICNS 3,017,650 0 PROGRAM CCMINGENCY 129,300 0 CIO PREPARED 12/10/13, 9:21:47 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /G185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2014 CENTRAL CWTRA COSTA SANITARY DISTRICT PERK ENDING: 11/30/2013 --------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatrrent Plant TOTAL TOTAL PROJECT PCP EXPENDED PCT EXPENDED REMAINI G PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS AIS+OCATED NO PROJECT TITLE BUDGET OOST EST TO DATE PM THIS FY YEAR YTD mam BUDGET Treatment Plant 32,178,000 49,079,600 13,134,255 41 8,770,000 1,717,445 20 435,646 19,043,745 C PREPARED 12/10/13, 9:21:47 CAPITAL IMPR VIIMENP BUDGET PAGE 3 PROGRAM /G-185L4 42% OF FISCAL YEAR ELAPSED AOCOL)NTING PERIOD 5/2014 CENTRAL OHM COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOM PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALIACATED PRDJEC.T FENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PRQJEC.T TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MNTH BUDGET RENOVATION 5948 SEWER TV INSPECTICN, PH2 1,926,165 8,401,000 1,423,893 74 800,000 294,266 37 71,177 502,272 5955 SUSPENDED PIPE SUPPORT 392,000 274,000 385,969 99 40,000 199,735 499 20,685- 6,031 5976 DIABIO RENOVATIONS PH2 3,563,000 2,736,000 1,290,697 36 1,500,000 583,798 39 51,785 2,272,303 5982 PIPE BURST BLANKET 828,000 623,500 405,570 49 100,000 43,160 43 0 422,430 5991 P.H. SEWER RENO) PH 2 400,000 2,383,300 133,017 33 200,000 0 0 0 266,983 5993 FOR EKUN ASSESSMENT 127,000 177,000 94,456 74 50,000 15,199 30 516 32,544 5999 CIPP BLANKET CONTRAST 472,000 213,000 61,083 13 100,000 13,780 14 3,671 410,917 8404 LAFAYETTE SEWER REN V PH8 2,304,500 2,619,000 2,069,018 90 1,500,000 834,227 56 33,049 235,482 8405 2013 CIPP PROJE(,T 2,978,000 4,928,000 2,046,712 69 2,500,000 1,329,643 53 770,204 931,288 8410 CATHODIC PROT SYS REPL 200,000 1,000,000 10,350 5 50,000 3,488 7 393 189,650 8411 NO.ORINDA SEWER REN. PH 5 600,000 2,650,000 509,343 85 550,000 54,072 10 5,842 90,657 8413 WICK SEWER REN., PH 10 579,000 2,600,000 555,983 96 1,000,000 282,293 28 45,679 23,017 8415 MARTINEZ PH,4 SEWER FEN. 150,000 2,060,000 114,823 77 250,000 88,466 35 67,469 35,177 8417 SURVEY LLInAWr INSTALL 100,000 500,000 70,870 71 50,000 20,168 40 396 29,130 SUB -TOTAL : 14,619,665 31,164,800 9,171,784 63 8,690,000 3,762,295 43 1,029,496 5,447,881 REl3, /0KME/URGNT /PING /SAFE 5962 MANHOLE REMIT LVL MFIPTOR 325,500 325,500 131,068 40 100,000 135 0 135 194,432 8419 COLLECTION SYSTM PLANING 200,000 1,450,000 39,095 20 120,000 39,095 33 10,182 160,905 SUB -TOTAL 525,500 1,775,500 170,163 32 220,000 39,230 18 10,317 355,337 EXPANSION 5773 SMITH ROAD CAD 121,000 0 109,539 91 0 55,625 0 4,760 11,461 5937 AIFiAM3RA VALLEY ASSMT DST 200,000 134,600 130,063 65 5,000 1,061 21 0 69,937 8412 PH G2AYSON CREEK TRUNK SW 500,000 2,900,000 489,585 98 800,000 100,612 13 13,084 10,415 8418 OCiL.SYS. MDDELING UPGRADE 100,000 550,000 24,615 25 250,000 23,557 9 687 75,385 8420 13 -14 DEVEIOP3NT SEWERAGE 681,000 7,881,000 490,888 72 681,000 490,888 72 116,101 190,112 SUB -TOTAL : 1,602,000 11,465,600 1,244,690 78 1,736,000 671,743 39 134,632 357,310 PUMPING STATIONS 5941 PS EQUIP & PIPING REPI, 640,000 845,500 550,949 86 75,000 3,125 4 0 89,051 5995 SR AND MTZ BYPASS PIMPS 55,000 74,000 44,391 81 5,000 0 0 0 10,609 6003 SR PUMPING STATION UPGRAD 402,000 458,000 415,238 103 5,000 44,439 889 0 13,238- 8403 BUCHANAN AIR POMP ST REPL 50,000 451,000 83 0 400,000 0 0 0 49,917 8406 PIMP STATION SAFETY IMPS 60,000 540,000 0 0 60,000 0 0 0 60,000 8407 MARTINEZ BYPASS POMP 200,000 78,500 91,684 46 1,000 0 0 0 108,316 8409 PS SCADA O&M MANUAL 20,000 20,000 12,480 62 10,000 0 0 0 7,520 8414 MJR M-1PG ST.CHOPPER POMP 100,000 400,000 19,964 20 200,000 0 0 0 80,036 SUB -TOTAL : 1,527,000 2,867,000 1,134,789 74 756,000 47,564 6 0 392,211 / f, i PREPARED 12/10/13, 9:21:47 CAPITAL IMPROVEMENT BUDGET I PAGE 4 PROGRAM /(3Il851,4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2014 CENTRAL OOVM COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System 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 DATE PTD THIS FY YEAR YTD MATH BUDGET SUBSTANTIALLY CZITI.ETB 5973 NO ORUSMA SEWER REN PH 4 2,589,000 2,589,000 2,579,923 100 10,000 231 2 0 9,077 8401 WC SEWER RENO) PH9 3,088,000 3,088,000 3,055,240 99 1,000 11,269 127 14,108 32,760 SUB-TOTAL : 5,677,000 5,677,000 5,635,163 99 11,000 11,500 105 14,108 41,837 UNALLOCATED AUTHORIZATICNS 4,587,585 0 PROGRAM CONTINGENCY 627,950 0 Collection System 29,166,700 52,949,900 17,356,589 60 11,413,000 4,532,332 40 1,188,553 11,810,111 OR PREPARED 12/10/13, 9:21:47 CAPITAL IMPROVEMENT BUDGET PACE 5 PROGRAM /GM185I,4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2014 CENTRAL CQSTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 -------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Inprovarents TOTAL TOTAL PROTECT PGT EXPENDED PCT EXPENDED REINING PROT ALLOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ----------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD m3m BUDGET VEHICLES, EQUIP & FURN 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 26,384 3 645,400 26,384 4 15,480 860,016 SUB -TOTAL : 886,400 645,400 26,384 3 645,400 26,384 4 15,480 860,016 MAtTT INED SYSTEMS 8195 INFO TECHNOLOGY DEVEIAPMT 6,646,000 5,485,000 6,158,439 93 1,100,000 141,154 13 555 487,561 8227 GDI TREATMENT PLANT 500,000 525,800 222,444 45 150,000 0 0 0 277,556 8232 GDI /SMM REPLACEMENT 750,000 833,000 377,136 50 450,000 125,988 28 2,230 372,864 SUB-TOM 7,896,000 6,843,800 6,758,019 86 1,700,000 267,142 16 2,785 1,137,981 PROTECTS 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 1,021,000 752,992 100 90,000 23,562 26 5,384 8 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 214,845 98 60,000 15,929 27 650- 4,155 8225 IMHOFF TRIANGLE DEVLR -ENT 63,000 55,100 43,545 69 5,000 0 0 0 19,455 8226 SEISMIC IMPROVEMENTS HOB 5,716,000 6,221,000 4,966,280 87 1,800,000 1,756,922 98 84,624 749,720 8229 MWINEZ EASEMENT AOQUIS 130,000 144,000 115,052 89 5,000 475 10 0 14,948 8230 CAPITAL LEGAL SERVICES 210,000 465,000 76,091 36 70,000 1,559 2 251 133,909 8233 CSOD FACILITY IM2RCMunU 200,000 350,000 140,298 70 30,000 3,415 11 1,270 59,702 8234 HOB IMPROVEMENTS 234,000 1,385,000 217,953 93 160,000 58,393 37 3,896 16,047 8236 DISTRICT EASEMENTS 75,000 740,000 23,883 32 75,000 23,883 32 2,658 51,117 9999 CAPITAL PROJECT CLEARING 0 36,500 22,133 0 1,000 22,131 213 0 22,133 - SUB -TOTAL : 7,660,000 10,664,600 6,620,688 86 2,306,000 1,906,269 83 97,433 1,039,312 SUBSTANTIALLY CCMPLETE 8513 2012 -13 EQUIP & VEHICLES 956,654 956,654 793,643 83 956,654 11,187- 1- 0 163,011 SUB - TOTAL : 956,654 956,654 793,643 83 956,654 11,187- 1- 0 163,011 UNALLOCATED AUTHORIZATIONS 2,563,450 0 PROGRAM CCNTINGEN Y 176,150 0 General Inproverents 20,138,654 19,110,454 14,198,734 71 5,608,054 2,188,608 39 115,698 5,939,920 PREPARED 12/10/13, 9:21:47 CAPITAL IMPROAa�M BUDGET PAGE 6 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS AISOCATED NO PROJECT TITLE BUDGET COST EST TO DATE FM THIS FY YEAR YTD 1424TH BUDGET URBAN LANDSCAPING 7259 RECYCLED MUM PLANNIM 1,657,500 1,759,000 1,614,248 97 105,000 157,964 150 22,602 43,252 7261 RW CATHODIC PRGTECTICN 20,000 34,700 10,084 50 5,000 0 0 0 9,916 7279 CONOORD NAVAL WEAPONS REW 280,000 321,000 264,764 95 5,000 610 12 0 15,236 7299 CCNOJRD LANDSCAPE PROJECT 3,915,000 4,336,000 3,423,530 87 3,060,000 1,205,098 39 155,397 491,470 7300 REFINERY RECYCLED WATER 150,000 406,100 118,834 79 100,000 62,489 63 7,216 31,166 7306 ZCNE 1 RECYCLED WATER 220,000 3,271,000 1,171 1 220,000 1,171 1 1,171 218,829 SUB - TOTAL : 6,242,500 10,127,800 5,432,631 87 3,495,000 1,427,332 41 186,386 809,869 UNA110= ALTnURIZATICNS 546,650 0 PROGRAM CONTINGENCY 40,350 0 Recycled Water 6,829,500 10,127,800 5,432,631 80 3,495,000 1,427,332 41 186,386 1,396,869 GRAND TOTAL 88,312,854 131,267,754 50,122,209 0 29,286,054 9,865,717 0 1,926,283 38,190,645 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS NOVEMBER, 2013 INVESTMENTS (4) The weighted average yield of the total Sewer Construction portfolio is 0.260 %. (5) The market value of the portfolio on November 30, 2013 was $19,222,858. 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. (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 CUMULATIV 519 State of Calif. LAIF 8186 -2/90 - - -- 1 (1) 19,200,000 24,200,000 0 19,200,000 19,222,858 100.00% 4,993.42 26,683.12 31,676.: (5,000,000) 0 (4) 19.200,000 24,200.000 (5,000.0001 19,200,000 19,222,858 100.00% 4,993.42 26,683.12 31,676.; (3) (5) (6) (200.14) 1,005.32 805.1 4.793.28 27.688.44 32.481.1 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 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 November 30, 2013 was $19,222,858. 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 12/11/13, 9:46:54 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ----------------------------------------------------------------------------------------------------- ---- ---------------- -- ---- - - - -- CURRENT ASSETS CASH 460,783.50 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 1,868.43 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 601,085.83 DUE FROM S/C .00 DUE FROM DEBT FUND .00 -- --- --- --- - -- TOTAL ASSETS 5,363,737.76 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 591,870.63 - DUE TO S/C 9,565.33 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 2,330.31 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 Z's TOTAL LIABILITIES 1,603,766.27- FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY 00 00 2,400,000.00 - 1,282,640.80- .00 526,861.24 604,191.93- TOTAL FUND EQUITY 3,759,971.49- -------- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 5,363,737.76- PREPARED 12/10/13, 09:26:13 PROGRAM SELEREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CCNTRIBUTION FROM O&M * SUB-FUND A 4501 INTEREST 7301 SUBROGATICN RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB-FUND B 4501 INTEREST 7301 SUBROGATICN RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - BW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCCUNTING PERIOD 05/2014 PERIOD ENDING:11 /30/2013 - - - -- MAYA -TO -DATE - - - - - -- - - - -- YEAR -7b -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 270 199 71- 26.30- 1,350 982 368- 27.26- 3,250 30.22 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 199 71- 26.30- 1,350 982 368- 27.26- 3,250 30.22 650 478 172- 26.46- 3,250 2,358 892- 27.45- 7,800 30.23 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 478 172- 26.46- 3,250 2,358 892- 27.45- 7,800 30.23 316 173 143- 45.25- 1,580 852 728- 46.08- 3,800 22.42 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 .00 316 173 143- 45.25- 601,580 600,852 728- .12- 635,300 94.58 - - - -- 1,236 ---- - - - - -- -- 850 ---- - - - --- --- 386- - - -- -- - ----- 31.23- - -- --- 606,180 --- --- -- ---- --- 604,192 --- - - -- -- --- 1,988- - - - - -- ------ .33- - - - - -- 646,350 --- - - - - -- 93.48 C PREPARED 12/10/13, 09:25:16 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 MOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE CA4MS ALUUS MFZUT * SUB -FUND C CENTRAL 03JIRA COSTA SANITARY DISTRICT SELF-INSURANCE EXPENSE REPORT PERIOD ENDING: 11/30/2013 - - ICUTH -TO -DATE BUDGET Actual 20,833 5,717 1,250 7,254 3,333 1,244 25,416 14,216 0 0 8,333 23,582 2,916 0 11,249 23,582 833 0 1,250 453 416 0 0 0 0 0 0 0 0 0 2,499 453 39,164 38,251 Variance % 15,116 72.56 6,004- 480.32- 2,089 62.68 11,200 44.07 0 .00 15,249- 183.00- 2,916 100.00 12,333- 109.64- 833 100.00 797 63.76 416 100.00 0 .00 0 .00 0 .00 0 .00 2,046 81.87 913 2.33 - - - - -- YEAR- TO- DATE Budget Actual 104,165 15,708 6,250 16,451 16,665 7,675 127,080 39,834 0 0 41,665 55,856 14,580 0 56,245 55,856 4,165 0 6,250 771 2,080 0 351,000 296,933 100,000 132,702 0 0 0 766 463,495 431,171 646,820 526,861 PAGE 1 ACCOUNTING PERIOD 05/2014 Variance $ 88,457 84.92 10,201- 163.22- 8,990 53.95 87,246 68.65 0 .00 14,191- 34.06- 14,580 100.00 389 .69 4,165 100.00 5,479 87.66 2,080 100.00 54,067 15.40 32,702- 32.70- 0 .00 766- .00 32,324 6.97 119,959 18.55 ANNUAL BUDGET 250,000 15,000 40,000 305,000 0 100,000 35,000 135,000 10,000 15,000 5,000 351,000 100,000 0 1,500 482,500 922,500 B 6.28 109.67 19.19 13.06 .00 55.86 .00 41.37 .00 5.14 .00 84.60 132.70 .00 51.07 89.36 57.11 C-36 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS NOVEMBER, 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 4,305119 100.00% 918.90 3,336.98 4,255.88 (3) 4,300,000 4,300,000 0 4,300,000 4,305,119 100.00% 918.90 3,336.98 4,255.88 (2) (46.16) (41.11) (87.27) 872.74 3,295.87 4,168.61 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 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 November, 2013 was $4,305,119. COMPLIANCE STATEMENT: All investments comply with the Districts internal investment policy approved by the Board of Directors. PREPARED 12/11/13, 9:46:54 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 5/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2013 004 DEBT SERVICE -- --------- -- -- -- CURRENT ASSETS .00 DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 315,286.56 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 36,484.28 DUE FROM R/E 54,178,471.37 DUE FROM S/C 69,465.67 DUE FROM S/I .00 -- - - -- TOTAL ASSETS -------- 60,012,207.88 -------- - - - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO S/C 19,559,988.39 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 866,827.15 - BONDS PAYABLE 39,875,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 60,301,815.54 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 289,607.66 REVENUE SUMMARY .00 TOTAL FUND EQUITY 289,607.66 TOTAL LIABILITIES AND FUND EQUITY -------- - ----- 60,012,207.88- PREPARED 12/10/13, 09:27:39 PROGRAM DEBTREV ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST IINCCME 4551 2002 BOND INTEREST INCOME 4552 RECYC H2O LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA. ETA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 11/30/2013 PAGE 1 ACCOUNTING PERIOD 05/2014 - - - - -- MISTH -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 37 PREPARED 12/10/13, 09:26:50 PROGRAM DEBTExP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BCND INTEREST EXP 1252 RECYC B20 INTEREST EXP 1253 2009 BCND DEBT EXPENSE * DEBI SERVICE CENTRAL. CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 11/30/2013 PAGE 1 ACCOUNTING PERIOD 05/2014 - -- --- M M -TC -DATE - - - - - -- - - - - -- YEAR-TO-DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % FAT % 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 C