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HomeMy WebLinkAbout04.c. Receive December 2013 Financial Statements and Investment Reports, and receive six-month variance review of Operations and Maintenance Budget for Fiscal Year 2013-14Central Contra Costa Sanitary District Operations and Maintenance Revenue & Expense Account Summary For the Six Months Ended December 31, 2013 Variance Variance % Budget Actual Amount Fav /(Unfav) Comments for Variances > $100,000 O &M REVENUES: Sewer Service Charge 30,788,850 33,157,510 2,368,660 7.7% Budget is 50% of total SSC, received 53% with first installment. Annual receipts projected to be slightly higher than total budget. City of Concord 0 0 0 0.0% Other 935,710 1,465,915 530,205 56.7% Rental income higher as we received the annual lease payment for the basins in December. Budget is evenly distributed. Permit and inspection fees higher due to improving economy. Total Revenues 31,724,560 34,623,425 2,898,865 9.1% O &M EXPENSES: Total Labor Charges 13,360,836 12,744,530 616,306 4.6% Salary expense lower due to vacancies from retirements and unfilled positions. Employee Benefits 22,358,576 21,835,511 523,065 2.3% Benefit expense is under budget due to vacant positions. Capitalized Overhead (2.062.086', (1,615.676) (446,410) 21.6% Less capital work than anticipated. Chemicals 749,498 734,987 14,511 1.9% No significant variance. Utilities 1,981,237 1,952,563 28,674 1.4% No significant variance. Repairs & Maintenance 1,883,094 1,237,211 645,883 34.3% Many of the costly repairs and maintenance work such as paving and work on manholes are done during the summer months as opposed to an evenly distributed budget. Hauling & Disposal 512,216 373,612 138,604 27.1% Lower than budget due to budgeted expenses for transportation and disposal of paint waste is being incurred by PaintCare program rather than the District. Professional & Legal 231,166 184,471 46,695 20.2% No significant variance. Outside Services 1,299,658 880,465 419,193 32.3% Lower expense so far as Technical Services expense is typically lower in the first half of the fiscal year. Materials & Supplies 1,007,716 800,411 207,305 20.6% Lower than budget thus far in all the line items for this expense category. We anticipate the positive variance to be lower by year -end. Other Expenses 1,799,692 1,671,990 127,702 7.1% Technical Training and Conference expense lower than budget. The budget is evenly distributed versus actual expense occuring sporadically. Total Expenses 43,121,603 40,800,075 2,321,528 5.4% Net Revenue over Expense (11.397,043) 116.1 76.650) 577,337 1 , N:\ACCOUNTING \GMTEMPI \6 -Month Budget Review \FY 2013 - 2014 \R even ue &Expense Summary (Attachment A) CENTRAL CONTRA COSTA SANITARY DISTRICT January 14, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense VariaiVe Analysis The following are brief year -to -date variance explanations at major category levels through period ending December, 2013: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 33,657,326 32,964,365 692,961 Expenses lower due to vacant positions and associated benefit savings from those positions. Repairs & Maintenance 1,883,094 1,237,211 645,883 Lower than budgeted expenses thus far for Outside Repairs & Maintenance expense as budget is evenly distributed versus actual expenses occurring sporadically. Hauling & Disposal 512,216 373,612 138,604 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 1,299,658 880,465 419,193 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Materials & Supplies 1,007,716 800,411 207,305 All supplies expense line items lower than budget so far this fiscal year. We anticipate these variances to be lower as the year progresses. Other Expenses 1,121,878 993,308 128,570 Public Agency and Technical Training expenses lower than budget. These variances are expected to decrease as the fiscal year progresses. 0/ CENTRAL CONTRA COSTA SANITARY DISTRICT January 14, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer ConstructionilRevenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending December, 2013: Revenue Categories Facilities Capacity Fees Tax Revenue Favorable /(Unfavorable) Budgeted Actual Variance Explanation 2,394,996 4,324,043 1,929,047 1,200,000 1,957,515 757,515 One large application posted to September which was for 161 N. Civic Drive in Walnut Creek (300 apartments with commercial space). Adjustments from County. FINANCIAL STATEMENT SUMMARY Prepared by: T. Smithey December, 2013 YEAR -TO -DATE Actual Budget Variance O & M Revenue 34,623 31,725 - 2,898 0 Utilities 9.1% Dec -13 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance 0 Outside Services O & M Expenses 10,710 - 10,840 ` 130 e 40,800 ; 43,122' 2,322 1.2% 0 5.4% Year- to- date Favorable Variance > $10K: Variance 2,324 Total Labor Charges 693 Directors Fees & Expenses 0 Chemicals 15 Utilities 29 Repairs & Maintenance 646 Hauling & Disposal 139 Professional & Legal 47 Outside Services 419 Materials & Supplies 207 Other Expenses 129 2,324 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 2,324 -ask 1 zr a rM`{ a 4y���� rte, _;;��g i�if iv- =ry n.,. 5' ;,�' �"E`""�ab.. .� a'� 4.. Sewer Construction YEAR -TO -DATE Revenue 10,496 . Expense 12,242 Over /Under 1,746 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of December, 2013 was 0.264 %. 0 PREPARED 1/10/14, 15:29:12 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ---------------------------------------------------------------------------------------------------------- --------- ----- ------ - -- - -- CURRENT ASSETS CASH 17,262,248.91 209,570.14 - PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 412,124.36 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,371.50 ACCOUNTS RECEIVABLE -COBRA 236.25 A /R -SSC DIRECT BILL 71,746.60 COMPUTER PURCHASE PROGRAM 11,235.22 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 95,784.07 PREPAID EXPENSES 880,885.69 PREPAID RETIREMENT 10,642,870.27 SUPPLIES & MATERIAL INV 1,994,599.58 DUE FROM S/C 88,191,887.29 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 38,824,896.30- 102,791,583.27 603,985,468.92 ------ -- - - - - -- 706,777,052.19 -------- - - - - -- �J PREPARED 1/10/14, 15:29:12 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ---------------------------------------------------------------------------------------------------------- ------- ----- ----- --- -- - - -- DUE TO S/I 601,085.83 - DUE TO DEBT FUND 59,742,287.37 - ACCOUNTS PAYABLE 967,155.89 - SALES TAX PAYABLE 11,502.09- ACCRUED WAGES PAYABLE 878,023.87 - 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 1,466,806.28 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 6,988.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 2,923.06 - HEALTH NET 2,707.25 - OCCUPATIONAL HEALTH .00 DISABILITY INS 20.35 - LIFE INS .44- DELTA DENTAL 293.61 - POST EMP. BENEFIT -OPEB 432,562.23 - CAFETERIA PLAN PAYABLE 61,486.04 - PERMIT CLEARING 254.98 - WORKERS' COMP INS PAYABLE 392,691.91 ACCRUED COMPENSATED ABS. 3,826,681.92 - REFUNDABLE DEPOSITS 79,213.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 96,598.34- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE 6 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- 40,800,061.25 34,623,423.19- 106,712,334.22- 600,064,717.97- -------------- 706,777,052.19- -------------- -------------- PREPARED 1/10/14, 15:02:20 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 508 OF YEAR LAPSED ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE 8 ESTIMATE ACTUAL VARIANCE 8 ESTIMATE 8 2200 SEWER SVC CHARGE - COUNTER 8,258 16,609 8,351 101.1 49,548 177,679 128,131 258.6 99,100 179.3 2300 SEWER SVC CHRG- COUNTY 29,875,900 31,984,403 2,108,503 7.1 29,875,900 31,962,204 2,086,304 7.0 58,580,200 54.6 2400 SEWER SVC CHRG- DIRECT 0 0 0 .0 874,400 1,008,154 133,754 15.3 874,400 115.3 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 0 1,833 100.0- 10,998- 9,473 20,471 186.1- 22,000- 43.1 - SEWER SERVICE CHARGES 29,882,325 32,001,012 2,118,687 7.1 30,788,850 33,157,510 2,368,660 7.7 59,531,700 55.7 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 27,400 8,234 43.0 114,996 179,240 64,244 55.9 230,000 77.9 1700 SEPTIC TANK DUMPING 5,416 10,956 5,540 102.3 32,496 47,136 14,640 45.1 65,000 72.5 1900 OVERTIME INSPECTION 750 1,625 875.116.7 4,500 7,615 3,115 69.2 9,000 84.6 2000 SIDE SEWER INSPECTION 40,750 58,399 17,649 43.3 244,500 355,261 110,761 45.3 489,000 72.7 2700 SALES 166 2,000 1,834 104.8 996 2,175 1,179 118.4 2,000 108.8 2900 OTHER SERVICE CHARGES 2,000 95,663 93,863 693.2 12,000 95,983 83,983 699.9 145,000 66.2 3000 INDUSTRIAL PERMIT FEES 19,250 0 19,250- 100.0- 23,750 4,609 19,141- 80.6- 95,000 4.9 3200 NEW INDUSTRY PERMIT FEES 833 730 103- 12.4- 4,998 5,110 112 2.2 10,000 51.1 / O 3301 POLLUTION PREVENTION 6,000 0 6,000- 100.0- 12,000 4,504 7,496- 62.5- 24,000 18.8 3500 LEASE RENTAL INCOME 43,941 195,724 151,783 345.4 263,646 356,746 93,100 35.3 527,300 67.7 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 0 1,886 1,886 .0 133,332 226,540 93,208 69.9 102,000 222.1 4300 ANNEXATION CHARGES 2,000 2,290 290 14.5 12,000 21,000 9,000 75.0 24,000 87.5 4500 INTEREST INCOME 0 3 3 .0 0 78- 78- .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 7,777 4,777 159.2 18,000 36,679 18,679 103.8 745,000 4.9 6000 MISCELLANEOUS INCOME 0 9,848 9,848 .0 0 49,803 49,803 .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- 996 2,068 1,072 107.6 2,000 103.4 OTHER REVENUES 143,438 414,501 271,063 189.0 935,710 1,465,915 530,205 56.7 2,820,300 52.0 FUND TOTALS 30,025,763 32,415,513 2,389,750 8.0 31,724,560 34,623,425 2,898,865 9.1 75,152,000 46.1 PREPARED 1/10/14, 15:04:15 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % --------------------------------------------------------------------------------------- -- ----- ---------- -------- - - - - -- -- --- - - - --- 0101 SALARIES & WAGES- MGMNT. 181,410 150,401 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,882,038 0103 SALARIES & WAGES -COMP ABS 25,000 51,550 0105 OVERTIME 19,020- 317.0- 80,781 73,915 0106 STANDBY PAID 18,975 18,590 0110 SALARY VACANCY 749,498 42,497- 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 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD TOTAL LABOR CHARGES 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE 2,226,806 48,772 7,500 30,827 811,242 6,303,359 130,345 76,050 6,162 14,327 0 94,581- 0 7,334,003 343,681 - 343,681- 9,217,128 4,933 5,333 2,703 12,969 25,000 37,500 6,000 45,000 16,583 130,083 82, 931 356,790 39,416 8,519 27,558 2,176,494 32,140 0 30,292 820,822 6,264,522 94,266 75,103 5,987 13,565 0 0 0 7,336,697 257,297 - 257,297- 9,255,894 4,676 2,387 5,443 12,506 32,362 53,706 25,020 53,539 8,853 173,480 389,427 117,332 32,940 10,289 15,766 UTILITIES 515,214 565,754 31,009 17.1 1,088,460 81,099 4.1 11,778,822 26,550- 106.2- 150,000 6,866 8.5 484,686 385 2.0 113,850 42,497 -100.0 254,982- 50,312 2.3 13,360,836 16,632 34.1 292,632 7,500 100.0 15,000 535 1.7 184,962 9,580- 1.2- 4,867,452 38,837 .6 12,820,312 36,079 27.7 782,070 947 1.2 456,300 175 2.8 36,972 762 5.3 85,962 0 .0 0 94,581 -100.0 567,486- 0 .0 3,384,400 2,694- .0 22,358,576 86,384- 25.1 2,062,086- 86,384- 25.1 2,062,086- 38,766- .4- 33,657,326 257 5.2 29,598 2,946 55.2 31,998 2,740- 101.4- 16,218 463 3.6 77,814 7,362- 29.4- 150,000 16,206- 43.2- 194,000 19,020- 317.0- 36,000 8,539- 19.0- 270,000 7,730 46.6 99,498 43,397- 33.4- 749,498 306,496- 369.6- 459,453 239,458 67.1 1,108,242 6,476 16.4 197,080 1,770- 20.8- 51,114 11,792 42.8 165,348 50,540- 9.8- 1,981,237 844,320 11,184,475 177,828 433,007 104,900 0 12,744,530 73,758 7,995 177,316 4,608,985 12,321,630 700,411 445,743 34,998 80,275 0 0 3,384,400 21,835,511 1,615,676 - 1,615,676- 32,964,365 26,606 18,989 33,087 78,682 174,770 186,739 72,730 207,171 93,577 734,987 765,592 921,624 105,601 44,498 115,248 1,952,563 244,140 22.4 594,347 5.0 27,828- 18.6- 51,679 10.7 8,950 7.9 254,982 -100.0 616,306 4.6 218,874 74.8 7,005 46.7 7,646 4.1 258,467 5.3 498,682 3.9 81,659 10.4 10,557 2.3 1,974 5.3 5,687 6.6 0 .0 567,486 -100.0 0 .0 523,065 2.3 446,410- 21.6 446,410- 21.6 692,961 2.1 2,992 10.1 13,009 40.7 16,869- 104.0- 868- 1.1- 24,770- 16.5- 7,261 3.7 36,730- 102.0- 62,829 23.3 5,921 6.0 14,511 1.9 306,139- 66.6- 186,618 16.8 91,479 46.4 6,616 12.9 50,100 30.3 28,674 1.4 2,176,963 38.8 23,557,800 47.5 300,000 59.3 969,535 44.7 227,723 46.1 510,000- .0 26,722,021 47.7 585,515 12.6 30,000 26.7 370,161 47.9 9,735,139 47.3 20,640,634 59.7 1,564,386 44.8 912,856 48.8 74,135 47.2 172,158 46.6 360,000 .0 1,135,000- .0 3,384,400 100.0 36,694,384 59.5 4,124,238- 39.2 4,124,238- 39.2 59,292,167 55.6 59,200 44.9 64,000 29.7 32,437 102.0 155,637 50.6 300,000 58.3 450,000 41.5 72,000 101.0 540,000 38.4 199,000 47.0 1,561,000 47.1 995,200 76.9 2,216,500 41.6 473,000 22.3 102,250 43.5 330,700 34.8 9,117,650 47.9 PREPARED 1/10/14, 15:04:15 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 12/31/2013 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 3,623 3,968 52.3 45,546 23,075 22,471 49.3 91,100 25.3 0602 VEHIC /EQUIP REPAIR MAINT 9,166 19,018 9,852- 107.5- 54,996 65,667 10,671- 19.4- 110,000 59.7 0603 GENERAL REPAIRS & MAINT 80,161 76,185 3,976 5.0 480,966 543,524 62,558- 13.0- 962,000 56.5 0604 OUTSIDE REPAIRS & MAINT 170,547 98,898 71,649 42.0 1,023,242 411,622 611,620 59.8 2,046,701 20.1 0605 COMPUTER REPAIRS & MAINT 46,224 35,075 11,149 24.1 278,344 176,336 102,008 36.6 555,726 31.7 0606 REAL PROPERTY REPAIRS 0 3,788 3,788- .0 0 16,987 16,987- .0 0 .0 REPAIRS & MAINTENANCE 313,689 236,587 77,102 24.6 1,883,094 1,237,211 645,883 34.3 3,765,527 32.9 0701 ASH REMOVAL 12,666 13,707 1,041- 8.2- 75,996 69,702 6,294 8.3 152,000 45.9 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 12,498 0 12,498 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 3,549 3,951 52.7 45,000 28,886 16,114 35.8 90,000 32.1 0704 JANITORIAL & REFUSE REMOV 24,147 24,522 375- 1.6- 144,882 137,151 7,731 5.3 289,800 47.3 0705 SPOILS REMOVAL 2,500 26 2,474 99.0 15,000 114 14,886 99.2 30,000 .4 0706 HAZARDOUS WASTE DISPOSAL 36,140 58,304 22,164- 61.3- 218,840 137,759 81,081 37.1 513,700 26.8 HAULING & DISPOSAL 85,036 100,108 15,072- 17.7- 512,216 373,612 138,604 27.1 1,100,500 33.9 0801 PROFESSIONAL SERVICES 10,520 3,610 6,910 65.7 63,120 41,966 21,154 33.5 126,250 33.2 0802 LEGAL SERVICES -BOARD 6,666 6,174 492 7.4 39,996 26,443 13,553 33.9 80,000 33.1 0803 LEGAL SERVICES -STAFF 22,586 14,069 8,517 37.7 128,050 116,062 11,988 9.4 271,100 42.8 PROFESSIONAL & LEGAL SERV 39,772 23,853 15,919 40.0 231,166 184,471 46,695 20.2 477,350 38.6 �l 0901 OUTSIDE SAFETY SERVICES 8,723 4,101 4,622 53.0 44,438 23,275 21,163 47.6 89,200 26.1 'vim / 0902 TECHNICAL SERVICES 189,281 123,777 65,504 34.6 1,125,686 783,365 342,321 30.4 2,271,520 34.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 0 0 0 .0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 416 1,274 858- 206.3- 63,996 59,891 4,105 6.4 309,500 19.4 0905 REPROGRAPHIC SERVICES 1,090 0 1,090 100.0 6,540 746 5,794 88.6 13,101 5.7 0906 RECRUITMENT 9,833 4,417 5,416 55.1 58,998 13,188 45,810 77.6 118,000 11.2 OUTSIDE SERVICES 209,343 133,569 75,774 36.2 1,299,658 880,465 419,193 32.3 2,801,621 31.4 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 18,859 1,093- 6.2- 106,596 75,740 30,856 28.9 213,260 35.5 1102 GASOLINE, OIL & FUEL 22,666 10,663 12,003 53.0 135,996 103,538 32,458 23.9 272,000 38.1 1103 OPERATING SUPPLIES 99,187 103,796 4,609- 4.6- 595,122 542,127 52,995 8.9 1,190,410 45.5 1104 OPERATING FUEL 4,000 0 4,000 100.0 24,000 0 24,000 100.0 48,000 .0 1105 LABORATORY SUPPLIES 12,891 9,385 3,506 27.2 77,346 69,280 8,066 10.4 154,700 44.8 1106 SAFETY SUPPLIES 11,515 7,241 4,274 37.1 68,656 30,283 38,373 55.9 138,345 21.9 1108 INVENTORY OVER /SHORT 0 148- 148 .0 0 20,557- 20,557 .0 0 .0 MATERIALS & SUPPLIES 168,025 149,796 18,229 10.8 1,007,716 800,411 207,305 20.6 2,016,715 39.7 1201 RENTS & LEASES 16,224 16,616 392- 2.4- 97,844 91,782 6,062 6.2 195,801 46.9 1202 PUBLIC AGENCY FEES 38,451 1,464 36,987 96.2 317,100 286,588 30,512 9.6 493,844 58.0 1203 PUBLIC INFORMATION 23,790 19,721 4,069 17.1 142,740 165,715 22,975- 16.1- 285,500 58.0 1204 TUITION REIMBURSEMENT 9,127 0 9,127 100.0 24,762 4,000 20,762 83.8 53,550 7.5 PREPARED 1/10/14, 15:04:15 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 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 5,697 26,583 82.4 194,780 113,247 81,533 41.9 393,570 28.8 1206 CERTIFICATION & LICENSES 1,614 720 894 55.4 9,684 8,696 988 10.2 19,397 44.8 1207 CLAIMS 41 0 41 100.0 246 175 71 28.9 501 34.9 1208 SUBSCRIPTION /PUBLICATION 3,450 117 3,333 96.6 17,530 3,757 13,773 78.6 34,688 10.8 1209 MILEAGE REIMBURSEMENTS 784 1,032 248- 31.6- 4,704 5,752 1,048- 22.3- 9,490 60.6 1210 PUBLIC NOTICES 486 0 486 100.0 2,916 1,769 1,147 39.3 5,850 30.2 1211 OUTSIDE ORGANIZATION FEES 7,982 11,355 3,373- 42.3- 244,403 274,941 30,538- 12.5- 314,040 87.5 1212 EMPLOYEE MEMBERSHIPS 3,449 1,266 2,183 63.3 19,569 13,535 6,034 30.8 39,224 34.5 1213 MISCELLANEOUS 3,434 900 2,534 73.8 20,604 21,835 1,231- 6.0- 41,330 52.8 1216 PROFESSIONAL EXP REIMB 7,916 0 7,916 100.0 24,996 1,516 23,480 93.9 50,000 3.0 OTHER EXPENSES 149,028 58,888 90,140 60.5 1,121,878 993,308 128,570 11.5 1,936,785 51.3 NET EXPENSES 10,840,287 10,710,435 129,852 1.2 43,121,603 40,800,075 2,321,528 5.4 77,824,952 52.4 TOTAL EXPENSE 10,840,287 10,710,435 129,852 1.2 43,121,603 40,800,075 2,321,528 5.4 77,824,952 52.4 ■ PREPARED 1/10/14, 15:02:27 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- ------- - - - - -- - YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 416,794 417,801 1,007- .2- 2,500,764 2,313,979 186,785 7.5 5,001,596 46.3 EMPLOYEE BENEFITS 1,648,783 1,669,633 20,850- 1.3- 8,626,472 8,442,986 183,486 2.1 13,304,847 63.5 CAPITALIZED ADM OVERHEAD 4,806- 650- 4,156- 86.5 28,836- 11,456- 17,380- 60.3 57,679- 19.9 DIRECTOR FEES & EXPENSES 12,969 12,506 463 3.6 77,814 78,682 868- 1.1- 155,637 50.6 UTILITIES 10,008 527 9,481 94.7 60,048 26,448 33,600 56.0 120,100 22.0 REPAIRS & MAINTENANCE 44,556 18,348 26,208 58.8 267,296 142,558 124,738 46.7 534,715 26.7 PROFESSIONAL & LEGAL SERV 28,601 13,711 14,890 52.1 170,806 145,003 25,803 15.1 343,250 42.2 OUTSIDE SERVICES 91,030 59,766 31,264 34.3 593,680 461,855 131,825 22.2 1,265,700 36.5 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 18,943 9,946 8,997 47.5 113,575 23,627 89,948 79.2 227,385 10.4 OTHER EXPENSES 52,958 24,885 28,073 53.0 276,353 253,249 23,104 8.4 552,495 45.8 ADMINISTRATION 2,319,836 2,226,473 93,363 4.0 13,257,972 12,476,931 781,041 5.9 22,048,046 56.6 SALARIES & WAGES 500,742 505,911 5,169- 1.0- 3,004,452 2,876,992 127,460 4.2 6,008,963 47.9 EMPLOYEE BENEFITS 1,591,121 1,606,031 14,910- .9- 3,791,526 3,712,085 79,441 2.1 6,432,260 57.7 CAPITALIZED ADM OVERHEAD 313,307- 223,809- 89,498- 28.6 1,879,842- 1,529,264- 350,578- 18.6 3,759,705- 40.7 UTILITIES 16,031 21,950 5,919- 36.9- 96,186 86,102 10,084 10.5 192,400 44.8 REPAIRS & MAINTENANCE 8,903 17,582 8,679- 97.5- 53,418 62,439 9,021- 16.9- 106,861 58.4 HAULING & DISPOSAL 36,765 59,648 22,883- 62.2- 222,590 146,188 76,402 34.3 521,200 28.0 PROFESSIONAL & LEGAL SERV 8,255 9,808 1,553- 18.8- 42,864 36,060 6,804 15.9 99,100 36.4 OUTSIDE SERVICES 31,963 33,712 1,749- 5.5- 195,778 96,144 99,634 50.9 515,100 18.7 MATERIALS & SUPPLIES 16,219 21,144 4,925- 30.4- 97,314 103,623 6,309- 6.5- 194,710 53.2 OTHER EXPENSES 23,179 14,115 9,064 39.1 131,174 83,446 47,728 36.4 271,862 30.7 ENGINEERING 1,919,871 2,066,092 146,221- 7.6- 5,755,460 5,673,815 81,645 1.4 10,582,751 53.6 /O SALARIES & WAGES 436,878 427,039 9,839 2.3 2,621,268 2,614,552 6,716 .3 5,242,615 49.9 EMPLOYEE BENEFITS 1,404,370 1,398,161 6,209 .4 3,474,204 3,443,311 30,893 .9 5,958,314 57.8 CAPITALIZED ADM OVERHEAD 10,707- 7,404- 3,303- 30.8 64,242- 28,408- 35,834- 55.8 128,494- 22.1 UTILITIES 11,299 10,051 1,248 11.0 67,794 63,741 4,053 6.0 135,600 47.0 REPAIRS & MAINTENANCE 62,496 38,860 23,636 37.8 374,976 174,935 200,041 53.3 750,001 23.3 HAULING & DISPOSAL 10,066 8,095 1,971 19.6 60,396 39,571 20,825 34.5 120,800 32.8 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 4,998 1,798 3,200 64.0 10,000 18.0 OUTSIDE SERVICES 7,777 1,033 6,744 86.7 46,662 13,655 33,007 70.7 93,371 14.6 MATERIALS & SUPPLIES 59,211 67,896 8,685- 14.7- 354,915 352,214 2,701 .8 710,620 49.6 OTHER EXPENSES 24,589 7,999 16,590 67.5 102,534 83,594 18,940 18.5 196,152 42.6 COLLECTION SYSTEM OPS. 2,006,812 1,951,897 54,915 2.7 7,043,505 6,758,963 284,542 4.0 13,088,979 51.6 SALARIES & WAGES 779,805 751,658 28,147 3.6 4,678,830 4,479,632 199,198 4.3 9,357,800 47.9 EMPLOYEE BENEFITS 2,425,313 2,409,750 15,563 .6 5,845,497 5,663,766 181,731 3.1 9,950,315 56.9 CAPITALIZED ADM OVERHEAD 14,305- 17,512- 3,207 22.4 - 85,830- 34,888- 50,942- 59.4 171,687- 20.3 CHEMICALS 95,083 121,443 26,360- 27.7- 539,498 548,694 9,196- 1.7- 1,141,000 48.1 UTILITIES 434,431 482,683 48,252- 11.1- 1,534,672 1,546,125 11,453- 17- 3,148,200 49.1 REPAIRS & MAINTENANCE 178,531 129,168 49,363 27.6 1,072,186 756,430 315,756 29.4 2,143,500 35.3 HAULING & DISPOSAL 37,622 30,770 6,852 18.2 225,732 178,414 47,318 21.0 451,500 39.5 PROFESSIONAL & LEGAL SERV 2,083 167 1,916 92.0 12,498 1,610 10,888 87.1 25,000 6.4 OUTSIDE SERVICES 71,023 36,015 35,008 49.3 426,138 237,514 188,624 44.3 852,350 27.9 MATERIALS & SUPPLIES 70,269 48,642 21,627 30.8 421,614 310,607 111,007 26.3 843,400 36.8 OTHER EXPENSES 45,084 11,889 33,195 73.6 592,509 563,306 29,203 4.9 877,629 64.2 PREPARED 1/10/14, 15:02:27 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ ------- - - - - -- MONTH -TO- DATE------- - -- - -- --- --- -- - - - - -- YEAR -TO- DATE -------- - - - --- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 4,124,939 4,004,673 120,266 2.9 15,263,344 14,251,210 1,012,134 6.6 28,619,007 49.8 SALARIES & WAGES 92,587 74,085 18,502 20.0 555,522 459,375 96,147 17.3 1,111,047 41.3 EMPLOYEE BENEFITS 264,416 253,122 11,294 4.3 620,877 573,363 47,514 7.7 1,048,648 54.7 CAPITALIZED ADM OVERHEAD 556- 7,922- 7,366 324.8- 3,336- 11,660- 8,324 249.5- 6,673 -174.7 CHEMICALS 35,000 52,037 17,037- 48.7- 210,000 186,293 23,707 11.3 420,000 44.4 UTILITIES 43,445 50,543 7,098- 16.3- 222,537 230,147 7,610- 3.4- 521,350 44.1 REPAIRS & MAINTENANCE 19,203 32,629 13,426- 69.9- 115,218 100,849 14,369 12.5 230,450 43.8 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 3,498 9,439 5,941 - 169.8- 7,000 134.8 OUTSIDE SERVICES 7,550 3,043 4,507 59.7 37,400 71,297 33,897- 90.6- 75,100 94.9 MATERIALS & SUPPLIES 3,383 2,168 1,215 35.9 20,298 10,340 9,958 49.1 40,600 25.5 OTHER EXPENSES 3,218 0 3,218 100.0 19,308 9,713 9,595 49.7 38,647 25.1 PUMP STATIONS 468,829 461,300 7,529 1.6 1,801,322 1,639,156 162,166 9.0 3,486,169 47.0 FUND TOTALS 10,840,287 10,710,435 129,852 1.2 43,121,603 40,800,075 2,321,528 5.4 77,824,952 52.4 0 PREPARED 1/09/14, 10:58:30 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 80,781 ------------------------------------------------------------------------------------------------------------------------------------ OBJ STANDBY PAID ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT --------------------------------------------------------------------------------------------------------- TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % ------- -------------- BUDGET % - - - --- 0101 SALARIES & WAGES- MGMNT. 181,410 0102 SALARIES & WAGES -NON MGMT 1,963,137 0103 SALARIES & WAGES -COMP ABS 25,000 0105 OVERTIME 80,781 0106 STANDBY PAID 18,975 0110 SALARY VACANCY 42,497- 0150 CAPITALIZED SALARIES 248,636 0151 OVERTIME 10,515 0152 SALARY VACANCY 4,583- 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 50, 625 7,500 34,275 851,091 6,452,610 144, 983 80,158 6,862 15,473 0 94,581- 0 7,548,996 150,401 1,882,038 51,550 73,915 18,590 0 157,907 23,302 0 2,357,703 33,377 0 32,828 849,417 6,356,693 102,377 78,041 6, 513 14,286 0 0 0 7,473,532 TOTAL SALARY AND BENEFITS 10,030,370 9,831,235 31,009 17.1 1,088,460 81,099 4.1 11,778,822 26,550- 106.2- 150,000 6,866 8.5 484,686 385 2.0 113,850 42,497 -100.0 254,982- 90,729 36.5 1,491,816 12,787- 121.6- 63,090 4,583 -100.0 27,498- 123,671 5.0 14,888,244 17,248 34.1 303,750 7,500 100.0 15,000 1,447 4.2 205,650 1,674 .2 5,106,546 95,917 1.5 13,715,818 42,606 29.4 869,898 2,117 2.6 480,948 349 5.1 41,172 1,187 7.7 92,838 0 .0 0 94,581 -100.0 567,486- 0 .0 3,384,400 75,464 1.0 23,648,534 844,320 244,140 22.4 2,176,963 38.8 11,184,475 594,347 5.0 23,557,800 47.5 177,828 27,828- 18.6- 300,000 59.3 433,007 51,679 10.7 969,535 44.7 104,900 8,950 7.9 227,723 46.1 0 254,982 -100.0 510,000- .0 1,105,960 385,856 25.9 2,983,722 37.1 41,043 22,047 34.9 126,268 32.5 0 27,498 -100.0 55,000- .0 13,891,533 996,711 6.7 29,777,011 46.7 79,772 223,978 73.7 607,867 13.1 7,995 7,005 46.7 30,000 26.7 193,294 12,356 6.0 411,616 47.0 4,786,549 319,997 6.3 10,213,400 46.9 12,937,635 778,183 5.7 22,431,742 57.7 762,587 107,311 12.3 1,740,142 43.8 464,547 16,401 3.4 962,263 48.3 38,451 2,721 6.6 82,635 46.5 84,993 7,845 8.5 186,021 45.7 0 0 .0 360,000 .0 l� 0 567,486 -100.0 1,135,000- .0 3,384,400 0 .0 3,384,400 100.0 22,740,223 908,311 3.8 39,275,086 57.9 199,135 2.0 38,536,778 36,631,756 1,905,022 4.9 69,052,097 53.0 PREPARED 1/10/14, 15:29:12 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2013 002 SEWER CONSTRUCTION ------ -------- --- - - - - -- CURRENT ASSETS CASH 408,452.22 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 52,700,000.00 ACCOUNTS RECEIVABLE 22,673.86 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 17,174.55 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 528,298.60 AVAD - ALHAMBRA VLY AR 1,614,556.95 DUE FROM R/E 38,824,896.30 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 19,559,988.39 TOTAL CURRENT ASSETS 113, 685, 606.20 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 12,250,049.54 TOTAL NET PROPERTY, PLANT & EQUIPMENT 12,250,049.54 TOTAL ASSETS 125,935,655.74 LIABILITIES DUE TO R/E 88,191,887.29 - DUE TO S/I .00 DUE TO DEBT FUND 69,465.67- /3 PREPARED 1/10/14, 15:29:12 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2013 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 567,270.61 - 13,808.82- 160,978.60- 6,806.95- 323,522.64- .00 26,099,344.96- 6,687.50- 10,495,882.70- 89,333,740.58- 36,601,915.16- -------------- 125,935,655.74- -------------- -------------- iy PREPARED 1/10/14, 15:02:20 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- -- - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 3,310,000 3,508,322 198,322 6.0 3,310,000 3,635,111 325,111 9.B 6,628,000 54.8 SEWER SERVICE CHARGES 3,310,000 3,508,322 198,322 6.0 3,310,000 3,635,111 325,111 9.8 6,628,000 54.8 1500 MAIN LINES INSPECTION 13,583 5,319 8,264- 60.8- 81,498 111,177 29,679 36.4 163,000 68.2 1600 PLAN REVIEW 5,000 1,615 3,385- 67.7- 30,000 30,072 72 .2 60,000 50.1 1900 OVERTIME INSPECTION 1,250 0 1,250- 100.0- 7,500 1,529 5,971- 79.6- 15,000 10.2 2100 TV REINSPECTION 83 0 83- 100.0- 498 0 498 - 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 26,250 0 26,250- 100.0- 63,000 .0 4000 FACILITIES CAPACITY FEES 399,166 492,248 93,082 23.3 2,394,996 4,324,043 1,929,047 80.5 4,790,000 90.3 4100 REBATES TO DISTRICT 83 0 83- 100.0- 498 0 498- 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,916 16,314 46,602- 74.1- 377,496 184,413 193,083- 51.1- 755,000 24.4 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 87,498 120,844 33,346 38.1 175,000 69.1 4501 INTEREST INCOME 16,083 6,416 9,667- 60.1- 96,498 55,639 40,859- 42.3- 193,000 28.8 4600 TAX REVENUE 1,200,000 1,697,248 497,248 41.4 1,200,000 1,957,515 757,515 63.1 8,102,000 24.2 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- 9,996 15,818 5,822 58.2 20,000 79.1 6127 CAD REIMBURSEMENT 0 17,B10- 17,810- .0 0 52,031 52,031 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 1,799 1,799 .0 0 7,692 7,692 .0 0 .0 /D OTHER REVENUES 1,714,413 2,203,149 488,736 28.5 4,312,728 6,860,773 2,548,045 59.1 18,615,000 36.9 FUND TOTALS 5,024,413 5,711,471 687,058 13.7 7,622,728 10,495,884 2,873,156 37.7 25,243,000 41.6 PREPARED 1/10/14, 15:26:55 CAPITAL IMPROVEMENT BUDGET PROGRAM /C1VIl85I4 50% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 ----------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCP PR0J ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PLT) THIS FY 1.1ke . d. \6l 0041•_ a a�ri 7283 FIRE PROP SYS IMPRVMT 318,000 358,000 305,002 7284 TP HAZARD ID/FM"EDIATION 125,000 868,000 117,821 7287 TP MASTER PLAN UPDATE 467,000 356,700 371,379 7301 TREATMENT PLANT PLANNING 2,177,000 3,233,600 1,756,818 7311 TP SAFETY ENHANC. PH 4 100,000 45,000 12,148 SUB -TOTAL : 3,187,000 4,861,300 2,563,168 ONE -TIME RENOVATION 80 930,000 792,528 85 7272 ELECTRIC BLOWER RENO) 474,000 1,447,400 441,716 7285 PRIMARY TREATMENT RENOV 14,947,000 13,500,000 2,604,291 7289 POB SEISMIC UPGRADE 190,000 1,297,100 139,725 7291 PUMP /BIIOWWER SEISMIC UPGRD 405,000 3,800,000 303,123 7292 SWPTQ -]GEAR REFURBISH MT-P2 300,000 1,536,500 118,544 7294 SEC PROCESS IMPS 50,000 1,429,500 47,403 7295 AUX BOILER BURNER UPGRADE 215,000 230,000 187,447 7296 SEISMIC UPGRADES FOR SCB 150,000 133,700 137,690 7297 WET /DRY SCRUBBER REPLCMT 25,000 6,622,000 964 7302 PE PUMP REFURB, PH 2 25,000 70,000 16,843 7304 INSTR & CNTRL -PLC UPGRADE 60,000 800,000 41,276 7308 COGEN C ?rROIS UPGRADE 682,050 800,000 38,847 7309 DAF TANKS RENWATION 100,000 100,000 48,853 7310 TP PIPING RENOV. PH 8 100,000 1,250,000 61,706 7313 SOLIDS HANDLING EQP EVAL 100,000 150,000 2,011 SUB -TOTAL : 17,823,050 33,166,200 4,190,439 RECURRING RENOVATION 196 51,147 62 100,000 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 549,290 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,202,000 1,068,001 7268 TP FACILITIES RENOV 250,000 3,950,000 220,016 7269 TP ASSET M41T 1,184,000 964,100 693,941 7298 PIPING RENCVATIO%N, PH7 1,417,000 1,016,000 1,406,965 SUB -TOTAL : 4,701,000 7,732,100 3,938,213 SUBSTANTIALLY C!1ELETE 0 0 0 7241 WET WEATHER BYPASS IMPS 3,320,000 3,320,000 3,283,716 SUB -TOTAL 3,320,000 3,320,000 3,283,716 PAGE 1 ACOCUNTI G PERIOD 6/2014 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD MYnH BUDGET 96 30,000 124,606 415 67,241 12,998 94 80,000 0 0 0 7,179 80 5,000 2,400 48 0 95,621 81 810,000 653,374 81 231,773 420,182 12 5,000 12,148 243 2,632 87,852 80 930,000 792,528 85 301,646 623,832 93 150,000 19,386 13 379 32,284 17 5,400,000 1,328,018 25 449,210 12,342,709 74 1,000 3,985 399 1,565 50,275 75 850,000 7,309 1 0 101,877 40 200,000 11,781 6 284 181,456 95 45,000 0 0 0 2,597 87 100,000 48,228 48 125 27,553 92 5,000 0 0 0 12,310 4 51,000 0 0 0 24,036 67 1,000 0 0 0 8,157 69 80,000 2,556 3 0 18,724 6 400,000 37,025 9 21,853 643,203 49 100,000 41,378 41 196 51,147 62 100,000 61,706 62 14,703 38,294 2 50,000 2,011 4 1,759 97,989 24 7,533,000 1,563,383 21 490,074 13,632,611 92 5,000 8,619 172 5,668 50,710 85 50,000 46,198 92 16,543 181,999 88 87,000 0 0 0 29,984 59 150,000 33,188 22 16,506 490,059 99 5,000 108,488 170 10,666 10,035 84 297,000 196,493 66 49,383 762,787 99 10,000 6,327 63 191 36,284 99 10,000 6,327 63 191 36,284 UNALLOCATED AUTHORIZATIONS 3,017,650 0 PROGRAM CONTINGENCY 129,300 0 (9 PREPARED 1/10/14, 15:26:55 CAPITAL IMPROVEMENT BUDGET PACE 2 PROGRAM /Gn85L4 50% OF FISCAL YEAR ELAPSED ACCCAINTING PERIOD 6/2014 CENTRAL CCNIRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REW INTNG PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS AILOC'ATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MEATH BUDGET Treatment Plant 32,178,000 49,079,600 13,975,536 43 8,770,000 2,558,731 29 841,294 18,202,464 /7 PREPARED 1/10/14, 15:26:55 CAPITAL n14UV E NT BUDGET PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 TYPE CS Collection System 40,000 TOTAL TOTAL PROJECT PCT PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO HATE PTD THIS FY RENOVATION 79 5948 SEWER TV INSPECTICN, PH2 5955 SUSPENDED PIPE SUPPORT 5976 DIABLO RENOVATIONS PH2 5982 PIPE BURST BLANKET 5991 P.H. SEWER RENOV PH 2 5993 FORCEMAIN ASSESS= 5999 CIPP BLANKET CCNZRAST 8404 TAFAYFT E SEWER RFNO7 PH8 8405 2013 CIPP PR(xTECT 8410 C7MMIC PROT SYS REPL 8411 NO.OtINDA SEWER REN. PH 5 8413 WICK SEWER REN., PH 10 8415 MART INEZ PH 4 SEWER RIN. 8417 SURVEY MYIUM NT INSTALL SUB -TOTAL : REGL /Ca-1P/UR3?r /PIING /SAFE 5962 MANHOLE REMIT LVL IMTOR 8419 COLLECTION SYSIM PLANNING SUB -TOTAL EXPANSION 5773 SMITH ROAD CAD 5937 AIMIBRA VALLEY ASSMT DST 8412 PH GRAYSON CREEK TRUNK SW 8418 CJL.SYS. MODELING UPGRADE 8420 13 -14 DEVELOR44T SEWERAGE SUB -TOTAL : PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 5995 SR AND MTZ BYPASS PUMPS 6003 SR PUTING STATION UPGRAD 8403 BU(3MNAN AIR PUMP ST REPL 8406 PUMP STATION SAFETY IMPS 8407 MARTINEZ BYPASS PUMP 8409 PS SCADA 0&M MANUAL 8414 MDR PUMPG ST.CHOPPER PUMP 1,926,165 392,000 3,563,000 828,000 400,000 127,000 472,000 2,304,500 2,978,000 200,000 600,000 579,000 150,000 100,000 14,619,665 325,500 200,000 525,500 121,000 200,000 500,000 100,000 681,000 1,602,000 640,000 55,000 452,000 50,000 60,000 200,000 20,000 100,000 8,401,000 1,470,363 274,000 385,969 2,736,000 1,885,851 623,500 405,570 2,383,300 133,017 177,000 94,456 213,000 106,538 2,619,000 2,081,543 4,928,000 2,245,005 1,000,000 11,300 2,650,000 516,930 2,600,000 577,300 2,060,000 133,914 500,000 71,203 31,164,800 10,118,959 325,500 131,068 1,450,000 42,509 1,775,500 173,577 0 124,539 134,600 130,063 2,900,000 495,841 550,000 27,711 7,881,000 573,306 11,465,600 1,351,460 845,500 550,949 74,000 44,391 458,000 417,519 451,000 83 540,000 0 78,500 91,684 20,000 12,480 400,000 19,964 SUB -TO1AL : 1,577,000 2,867,000 1,137,070 PAGE 3 AC(SXRNTI% PERIOD 6/2014 EXPENDED PCT EXPENDED REMAINING THIS EXP THIS ALLOCATED YEAR YTD MONTH BUDGET 76 800,000 340,732 43 46,467 455,802 99 40,000 199,735 499 0 6,031 53 1,500,000 1,178,957 79 595,148 1,677,149 49 100,000 43,160 43 0 422,430 33 200,000 0 0 0 266,983 74 50,000 15,199 30 0 32,544 23 100,000 59,235 59 45,452 365,462 90 1,500,000 846,751 57 12,518 222,957 75 2,500,000 1,527,937 61 198,294 732,995 6 50,000 4,434 9 947 188,700 86 550,000 61,665 11 7,591 83,070 100 1,000,000 303,606 30 21,309 1,700 89 250,000 107,557 43 19,091 16,086 71 50,000 20,502 41 331 28,797 69 8,690,000 4,709,470 54 947,148 4,500,706 40 100,000 135 0 0 194,432 21 120,000 42,509 35 3,413 157,491 33 220,000 42,644 19 3,413 351,923 103 0 70,625 0 15,000 3,539- 65 5,000 1,061 21 0 69,937 99 800,000 106,867 13 6,256 4,159 28 250,000 26,653 11 3,097 72,289 84 681,000 573,306 84 82,418 107,694 84 1,736,000 778,512 45 106,771 250,540 86 75,000 3,125 4 0 89,051 81 5,000 0 0 0 10,609 92 5,000 46,719 934 2,281 34,481 0 400,000 0 0 0 49,917 0 60,000 0 0 0 60,000 46 1,000 0 0 0 108,316 62 10,000 0 0 0 7,520 20 200,000 0 0 0 80,036 72 756,000 49,844 7 2,281 439,930 PREPARED 1/10/14, 15:26:55 CAPITAL EAPRWII ENT BUDGET PAGE 4 PROGRAM /GtIlnHL4 50% OF FISCAL YEAR ELAPSED ACOOUNTING PERIOD 6/2014 CENTRAL Ca?IRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------ TYPE CS Collection System TOTAL TOTAL PROJECT PCP EXPENDED PCT EXPENDED RES4:INING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLCCATED NO PROJECT TITLE BUDGET OOST EST TO DATE PPD THIS FY YEAR YTD RENT BUDGET SUBSTANTIALLY COMPLETE 5973 NO ORINDA 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 3,071,267 100 1,000 27,296 730 16,023 16,733 SUB -TOTAL : 5,677,000 5,677,000 5,651,190 100 11,000 27,527 250 16,023 25,810 unumCIrm AUTHORIZATIONS 4,537,585 0 PROGRAM CONTINGENCY 627,950 0 Collection System 29,166,700 52,949,900 18,432,256 63 11,413,000 5,607,997 49 1,075,636 10,734,444 /9 PREPARED 1/10/14, 15:26:55 CAPITAL IMPR9vTMWr BUDGET PROGRAM /GM1851,4 50% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERK ENDING: 12/31/2013 ----------------------------------------------------------------------------------------------------------- TYPE GI General LTprove ants TOTAL TOTAL PROJECT PCT EXPENDED PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD VEHICLES, EQUIP & FURN 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 265,084 30 645,400 265,084 41 SUB -TOTAL : 886,400 645,400 265,084 30 645,400 265,084 41 MAAUiGEMEN1.' INFO SYSTEMS 8195 INFO TECHNOLOGY DFVELOPMT 8227 GDI TREATMENT PLANT 8232 GDI /SMS REPLACEMENT SUB -TOTAL PROJECTS 8207 GENERAL SECURITY ACCESS 8217 CAP IMP PLAN & BUDGET 8223 DISTRICT PROP SAFETY IMP 8225 IM OFF TRIANGLE DEVLHgNT 8226 SEISMIC nd4Uv MENTS HOB 8229 MARTINEZ EASEMENT A QUIS 8230 CAPITAL LEGAL SERVICES 8233 CSOD FACILITY IE4yRWE�NP 8234 HOB IIv!PROV�MEVTS 8236 DISTRICT EASEMENTS 9999 CAPITAL PROJECT CLEARING 6; 646, 000 500,000 750,000 7,896,000 60,000 753,000 219,000 63,000 5,716,000 130,000 210,000 200,000 234,000 75,000 0 5,485,000 525,800 833,000 6,843,800 73,000 1,021,000 174,000 55,100 6,221,000 144,000 465,000 350,000 1,385,000 740,000 36,500 6,159,204 93 1,100,000 222,444 45 150,000 382,182 51 450,000 6,763,830 86 1,700,000 47,616 79 10,000 761,033 101 90,000 218,769 100 60,000 43,545 69 5,000 5,076,259 89 1,800,000 115,052 89 5,000 76,280 36 70,000 140,731 70 30,000 220,059 94 160,000 35,988 48 75,000 22,133 0 1,000 141,919 13 0 0 131,033 29 272,952 16 0 0 31,604 35 19,853 33 0 0 1,866,899 104 475 10 1,747 3 3,846 13 60,499 38 35,988 48 22,131 213 SUB -TOTAL : 7,660,000 10,664,600 6,757,465 88 2,306,000 2,043,042 89 PAGE 5 ACCOUNTING PERIOD 6/2014 Will, • all • �r 238,700 621,316 238,700 621,316 765 486,796 0 277,556 5,047 367,818 5,812 1,132,170 0 12,384 8,042 8,033- 3,924 231 0 19,455 109,981 639,741 0 14,948 188 133,720 430 59,269 2,102 13,941 12,102 39,012 0 22,133- 136,769 902,535 COMPLETED PROJECTS 8513 2012 -13 EQUIP & VEHICLES 793,643 793,643 793,643 100 0 11,187- 0 0 0 SUB -TOTAL : 793,643 793,643 793,643 100 0 11,187- 0 0 0 IDUdL RATED AUTHORIZATIONS 2,726,461 0 PROGRAM CONTINC42ICY 176,150 0 General Ingrovenents 20,138,654 18,947,443 14,580,022 72 4,651,400 2,569,891 55 381,281 5,558,632 0 PREPARED 1/10/14, 15:26:55 CAPITAL IMPROV MENT BUDGET PACE 6 PROGRAM /GM 185L4 50% OF FISCAL YEAR ELAPSED ACCaMING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2013 --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL PRCUECT PCT EXPENDED PCT EXPENDED RFMPLIINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD mam BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,657,500 1,759,000 1,636,563 99 105,000 180,279 172 22,312 20,937 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPCNS REW 280,000 321,000 264,764 95 5,000 610 12 0 15,236 7299 CONCORD LANDSCAPE PRO,TEGT 3,915,000 4,336,000 3,473,962 89 3,060,000 1,255,531 41 50,433 441,038 7300 REFINERY RECYCLED WATER 150,000 406,100 123,761 83 100,000 67,418 67 4,927 26,239 7306 ZCNE 1 RECYCLED WATER 220,000 3,271,000 1,892 1 220,000 1,892 1 720 218,108 SUB -TOTAL : 6,242,500 10,127,800 5,511,026 88 3,495,000 1,505,730 43 78,392 731,474 UNAL CCATED AUTHORIZATIONS 546,650 0 PROGRAM OtJTINGENCY 40,350 0 Recycled Water 6,829,500 10,127,800 5,511,026 81 3,495,000 1,505,730 43 78,392 1,318,474 GRAND TOTAL 88,312,854 131,104,743 52,498,840 0 28,329,400 12,242,349 0 2,376,603 35,814,014 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS DECEMBER, 2013 805.18 805.18 6,416.18 32,481.72 38,897.90 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of December, 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 December 31, 2013 was $52,747,759. 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. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- 1 (1) 45,700,000 19,200,000 26,500,000 45,700,000 45,754,602 86.72% 5,938.68 31,676.54 37,615.22 897 Abbey National Comm Pa 12/23/13 06/19/14 169 0.29 4,992,831 0 5,000,000 5,000,000 4,993,544 9.49% 362.50 0.00 362.50 898 Union Bank of Calif. NCD 12/23/13 06/23/14 173 0.23 2,000,000 2,000,000 2,000,000 1,999,614 3.80% 115.00 0.00 115.00 33,500,000 (4) 52,692,831 19,200,000 0 52,700,000 52,747,759 100.00% 6,416.18 31,676.54 38,092.72 (3) (5) (6) 805.18 805.18 6,416.18 32,481.72 38,897.90 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of December, 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 December 31, 2013 was $52,747,759. 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 1/10/14, 15:29:12 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2013 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ----------------------------------------------------------------------------------------------------- ------ ----------- ---- ---- -- - - -- CURRENT ASSETS CASH 436,613.06 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 2,817.96 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 601,085.83 DUE FROM S/C .00 DUE FROM DEBT FUND .00 TOTAL ASSETS 5,340,516.85 LIABILITIES DUE TO R/E 591,870.63 - DUE TO S/C 9,565.33 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,601,435.96- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,282,640.80 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 548,701.37 REVENUE SUMMARY 605,141.46 - TOTAL FUND EQUITY - 3,739,080.89 - TOTAL LIABILITIES AND FUND EQUITY - ------- - - ---- 5,340,516.85 - -------------- �3 PREPARED 01/09/14, 10:59:57 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INMW4T 7301 SUBROGATION RECOVERIES 7401 O NTRIBUTION FROM O&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATICN REC9,7MES 7401 CONTRIBUTION FROM O&M * SUB -FOND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - I*M * SUB -FOND C CENTRAL CINTRA COSTA SANITARY DISTRICT PAGE 1 SELE INSURP1E RAE REPO ACCOUNTING PERIOD 06/2014 PERIOD ENDING:12 /31/2013 - - - - -- M7NTH -TO -DATE -- -- - - -- - - - - -- YEAR -TO -DATE -- - -- - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 270 222 48- 17.78- 1,620 1,205 415- 25.62- 3,250 37.08 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 222 48- 17.78- 1,620 1,205 415- 25.62- 3,250 37.08 650 534 116- 17.85- 3,900 2,892 1,008- 25.85- 7,800 37.08 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 534 116- 17.85- 3,900 2,892 1,008- 25.85- 7,800 37.08 316 193 123- 38.92- 1,896 1,045 851- 44.88- 3,800 27.50 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 .00 316 193 123- 38.92 - 601,896 601,045 851- --- .14- - - - - -- - -- 635,300 94.61 - - - - - -- 1,236 -- ---- - - - - -- ----- 950 - ---- -- 286- - - - - -- ------ 23.14 - - - - - -- 607,416 ----- - - - - -- --- 605,141 - - - - -- 2,275- .37- 646,350 93.62 ay PREPARED 01/09/14, 10:59:54 PROGRAM SPr•FEXP ACCOUNT DESCRIPTION 1420 LASSES 1421 LFI;AL 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 CONSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANTIARY DISTRICT SELF INSURANCE EXPENSE REPORT PERIOD ENDING: 11/30/2013 - - - -- M NTH -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 PAGE 1 ACCOUNTING PERIOD 06/2014 -- - - - - -- - - - - -- YEAR -TO -DATE -- -- -- -- ANNUAL Variance % Budget Actual Variance % BUDGET % 15,116 72.56 104,165 15,708 88,457 84.92 250,000 6.28 6,004- 480.32- 6,250 16,451 10,201- 163.22- 15,000 109.67 2,089 62.68 16,665 7,675 8,990 53.95 40,000 19.19 11,200 44.07 127,080 39,834 87,246 68.65 305,000 13.06 0 .00 0 0 0 .00 0 .00 15,249- 183.00- 41,665 55,856 14,191- 34.06- 100,000 55.86 2,916 100.00 14,580 0 14,580 100.00 35,000 .00 12,333- 109.64- 56,245 55,856 389 .69 135,000 41.37 833 100.00 4,165 0 4,165 100.00 10,000 .00 797 63.76 6,250 771 5,479 87.66 15,000 5.14 416 100.00 2,080 0 2,080 100.00 5,000 .00 0 .00 351,000 296,933 54,067 15.40 351,000 84.60 0 .00 100,000 132,702 32,702- 32.70- 100,000 132.70 0 .00 0 0 0 .00 0 .00 0 .00 0 766 766- .00 1,500 51.07 2,046 81.87 463,495 431,171 ------ - - - - -- ------ 32,324 - - - - -- 6.97 --- - - - --- ------ 482,500 - - - - -- 89.36 -- - - - - -- --- - -- - -- 913 --- - - - - -- ------ 2.33 - - ---- 646,820 526,861 119,959 18.55 922,500 57.11 0 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS DECEMBER, 2013 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- - - - - - -- 1 (1) 4,300,000 4,300,000 4,300,000 4,305,138 100.00% 949.53 4,255.88 5,205.41 (3) 4,300,000 4,300,000 0 4,300,000 4,305,138 100.00% 949.53 4,255.88 5,205.41 (2) (87.27) (87.27) 949.53 4,168.61 5,118.14 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of December, 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 December, 2013 was $4,305,138. co COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 1/10/14, 15:29:12 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 6/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2013 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 59,742,287.37 DUE FROM S/C 69,465.67 DUE FROM S/I .00 - TOTAL ASSETS 65,576,023.88 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 5,563,816.00 - TOTAL FUND EQUITY 5,274,208.34 - TOTAL LIABILITIES AND FUND EQUITY 65,576,023.88 - -------------- PREPARED 01/09/14, 10:59:48 PROGRAM DEBTREV ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST INCOME 4551 2002 BOND INTEREST IINOa1E 4552 RECYC H2O LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE < RAE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 12/31/2013 PAGE 1 ACCOUNTING PERIOD 06/2014 - - -- -- MFITH- TO-DATE -- -- - - -- - - - --- YEAR- TO-DATE - - - - -- % BUDGET Actual Variance % Budget Actual Variance % BST 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 5,563,816 5,563,816 0 .00 5,563,816 5,563,816 0 .00 5,563,816 100.00 5,563,816 5,563,816 0 .00 5,563,816 5,563,816 ------ - - - - -- ------ 0 - - - - -- --- .00 - - - --- 5,588,816 ----- - - - --- 99.55 --- - - - - -- --- - - - - -- 5,563,816 ----- - - - - -- ---- 5,563,816 -- - - - - -- --- 0 - - - - -- .00 ---- - - -- -- 5,563,816 5,563,816 0 .00 5,588,816 99.55 I PREPARED 01/09/14, 10:59:46 PROGRAM DEBTEXP AOCXRNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REIN PERIOD ENDING: 12/31/2013 PAGE 1 ACOJJNTING PERIOD 06/2014 - - - --- 1421TH-TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNLML 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 0