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HomeMy WebLinkAbout03.c. Receive January 2014 Financial Statements and Investment ReportsIT O N Z as a) LL O H U w LL O 0 Q O m W 2 H O H to T (a C Q a) U C f0 aS m 7 C c o i t5 -j U) C7 c U) Z Q o Y U w_ _ < m F- � U) H U w > LL U) lell 1:11, O C to Q. x w d w c m a' U N O C 'L > t0 LL as E C O X U�0,co r CL C >' (0 yf63 o m O E a) m a) E E O O O O C " NLO) _ m Y E 0 3 o m `-°- O N y m O V a) c CL a as C a3 @ CO ° E U M -Do CD O a) U m a) (D y .0 U y rn N 7 a) V 7 C E O C a3 - ff a3 O a a3: v N O C 7 O U E O C a) E N 7 Q LO O a0 y 0 c O 0I d � � U m a� a� LL w �U a3 CL a3 U to N �U a3 LL a) 7 c a) Of x 3.G. Cl) LO Ofl- !0 O r C (fl U � O Q L N co O d tm N N r m y 0 c O 0I d � � U m a� a� LL w �U a3 CL a3 U to N �U a3 LL a) 7 c a) Of x 3.G. CENTRAL CONTRA COSTA SANITARY DISTRICT February 14, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Van a Analysis The following are brief year -to -date variance explanations at major category levels through period ending January, 2014: Expense Categories Total Labor Charges Repairs & Maintenance Hauling & Disposal Outside Services Materials & Supplies Budgeted Actual 37,866,982 37,327,087 2,196,783 1,590,128 Favorable /(Unfavorable ) Variance 539,895 606,655 597,252 446,759 150,493 1,612,326 1,111,929 500,397 1,175, 741 942,940 232,801 Other Expenses 1,252,636 1,094,475 158,161 Explanation Expenses lower due to vacant positions and associated benefit savings from those positions r'9- Lower than budget thus far for Outside Repairs & Maintenance expense as budget is evenly distributed versus actual expenses occurring sporadically. Some of the major budgeted work for POD and CSO such as furnace repair, Cogen maintenance, and paving will be done during the last five months of the fiscal year. 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 these variances to be lower as the year progresses. Public Agency fees, Tuition Reimbursement, and Technical Training expenses lower than budget. These variances are expected to decrease as the fiscal year progresses. FINANCIAL STATEMENT SUMMARY Prepared by: J. Weeks January, 2014 YEAR -TO -DATE Actual Budget Variance O & M Revenue 34,974 32,034 2,940 9.2% Jan -14 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 5,674 ( 5,564 - (110) 46,474 " 48,685 2,211 -2.0%, 4.5% Year- to- date Favorable Variance > $1 OK: Variance Total Labor Charges 540 Directors Fees & Expenses 0 Chemicals 47 Utilities 0 Repairs & Maintenance 607 Hauling & Disposal 150 Professional & Legal 12 Outside Services 500 Materials & Supplies 233 Other Expenses 158 2,247 Year- to- date Unfavorable Variance > $1 OK: Total Labor Charges 0 Chemicals 0 Utilities (39) Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 2,208 Sewer Construction YEAR -TO -DATE Revenue 12,137 Expense 13,338 Over /Under (1,201) TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's; LAIF yield as of January, 2014 was 0.244 %. O PREPARED 2/14/14, 8:37:38 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2014 001 RUNNING EXPENSE -- ---------- -- - - - - -- CURRENT ASSETS CASH 17,262,248.91 676,333.38 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 318,645.46 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,432.50 ACCOUNTS RECEIVABLE -COBRA 301.62 A /R -SSC DIRECT BILL 68,913.17 COMPUTER PURCHASE PROGRAM 12,314.28 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 26,250.00 PREPAID EXPENSES 885,722.69 PREPAID RETIREMENT 9,286,178.59 SUPPLIES & MATERIAL INV 1,973,331.46 DUE FROM S/C 88,607,513.69 DUE FROM S/I 60,318.87 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 44,448,174.95- 102,023,797.66 603,985,468.92 706,009,266.58 -------- - - - - -- -------------- v PREPARED 2/14/14, 8:37:38 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------------- ---------- ------- -- - - - - -- DUE TO S/I .00 DUE TO DEBT FUND 59,742,287.37 - ACCOUNTS PAYABLE 746,013.47 - SALES TAX PAYABLE 14,376.80 - ACCRUED WAGES PAYABLE 878,689.91 - 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 1,469,711.56 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 6,988.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET 5,414.50 - OCCUPATIONAL HEALTH .00 DISABILITY INS 100.40 - LIFE INS .88- DELTA DENTAL 29.41 POST EMP. BENEFIT -OPEB 196,862.23 - CAFETERIA PLAN PAYABLE 12,665.64 - PERMIT CLEARING 753.27 - WORKERS' COMP INS PAYABLE 358,795.77 ACCRUED COMPENSATED ABS. 3,826,681.92 - REFUNDABLE DEPOSITS 79,213.32 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 95,249.52- 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- 46,474,388.57 34,974,401.60- 111,267,897.52- 594,741,369.06- -------------- 706,009,266.58- -------------- -------------- 0 PREPARED 2/07/14, 11:56:59 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 34,829 26,571 321.8 57,806 212,507 154,701 267.6 99,100 214.4 2300 SEWER SVC CHRG- COUNTY 0 0 0 .0 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- 12,831- 9,473 22,304 173.8- 22,000- 43.1 - SEWER SERVICE CHARGES 6,425 34,829 28,404 442.1 30,795,275 33,192,338 2,397,063 7.8 59,531,700 55.8 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 60,327 41,161 214.8 134,162 239,567 105,405 78.6 230,000 104.2 1700 SEPTIC TANK DUMPING 5,416 9,980 4,564 84.3 37,912 57,116 19,204 50.7 65,000 87,9 1900 OVERTIME INSPECTION 750 1,191 441 58.8 5,250 8,806 3,556 67,7 9,000 97.8 2000 SIDE SEWER INSPECTION 40,750 106,090 65,340 160.3 285,250 461,351 176,101 61.7 489,000 94.3 2700 SALES 166 25 141- 84.9- 1,162 2,200 1,038 89.3 2,000 110.0 2900 OTHER SERVICE CHARGES 62,500 301 62,199- 99.5- 74,500 96,284 21,784 29.2 145,000 66.4 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 23,750 4,609 19,141- 80.6- 95,000 4.9 3200 NEW INDUSTRY PERMIT FEES 833 0 833 - 100.0- 5,831 5,110 721- 12.4- 10,000 51,1 3301 POLLUTION PREVENTION 0 7,186 7,186 .0 12,000 11,690 310- 2.6- 24,000 48.7 3500 LEASE RENTAL INCOME 43,941 27,875 16,066- 36.6- 307,587 384,621 77,034 25.0 527,300 72.9 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 0 %� 3801 RECYCLED WATER 66,666 13,676 52,990- 79.5- 199,998 240,216 40,218 20.1 102,000 235. 5 4300 ANNEXATION CHARGES 2,000 4,122 2,122 106.1 14,000 25,122 11,122 79.4 24,000 104,7 4500 INTEREST INCOME 0 0 0 .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 57,500 67,514 10,014 17,4 115,000 139,038 24,038 20.9 230,000 60,5 5600 HOUSE HAZARD WASTE REIMB 3,000 3,488 488 16.3 21,000 40,167 19,167 91.3 745,000 5.4 6000 MISCELLANEOUS INCOME 0 14,375 14,375 .0 0 64,178 64,178 .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- 1,162 2,068 906 78.0 2,000 103.4 OTHER REVENUES 302,854 316,150 13,296 4.4 1,238,564 1,782,065 543,501 43.9 2,820,300 63.2 FUND TOTALS 309,279 350,979 41,700 13.5 32,033,839 34,974,403 2,940,564 9.2 75,152,000 46.5 PREPARED 2/07/14, 11:57:01 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 145,849 35,561 19.6 1,269,870 990,171 279,699 22.0 2,176,963 45.5 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,936,051 27,086 1.4 13,741,959 13,120,523 621,436 4.5 23,557,800 55.7 0103 SALARIES & WAGES -COMP ABS 25,000 24,171 829 3.3 175,000 201,999 26,999- 15.4- 300,000 67.3 0105 OVERTIME 80,781 92,709 11,928- 14.8- 565,467 525,714 39,753 7.0 969,535 54.2 0106 STANDBY PAID 18,975 24,442 5,467- 28.8- 132,825 129,342 3,483 2.6 227,723 56.8 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 297,479- 0 297,479 -100.0 510,000- .0 SALARIES & WAGES 2,226,806 2,223,222 3,584 .2 15,587,642 14,967,749 619,893 4.0 26,722,021 56.0 0201 WORKERS' COMPENSATION INS 48,772 33,276 15,496 31.8 341,404 107,034 234,370 68.6 585,515 18.3 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 15,000 7,995 7,005 46.7 30,000 26.7 0203 FEDERAL MEDICARE TAX 30,827 30,901 74- .2- 215,789 208,218 7,571 3.5 370,161 56.3 0204 MEDICAL & HEALTH INSUR 811,242 735,406 75,836 9.3 5,678,694 5,344,391 334,303 5.9 9,735,139 54.9 0205 RETIREMENT CONTRIBUTION 1,303,387 1,284,756 18,631 1.4 14,123,699 13,606,386 517,313 3.7 20,640,634 65.9 0206 DEFERRED COMP. CONTRIB 130,345 138,251 7,906- 6.1- 912,415 838,662 73,753 8.1 1,564,386 53.6 0207 DENTAL INSURANCE 76,050 76,766 716- .9- 532,350 522,509 9,841 1.8 912,856 57.2 0208 LONG -TERM DISABILITY INS 6,162 6,106 56 .9 43,134 41,101 2,033 4.7 74,135 55.4 0209 LIFE INSURANCE 14,327 13,740 587 4.1 100,289 94,006 6,283 6.3 172,158 54.6 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 662,067- 0 662,067 -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 2,326,531 2,319,202 7,329 .3 24,685,107 24,154,702 530,405 2.1 36,694,384 65.8 0250 CAPITALIZED ADM OVERHEAD 343,681- 179,685- 163,996- 47.7 2,405,767- 1,795,364- 610,403- 25.4 4,124,238- 43.5 ((o \J CAPITALIZED ADM OVERHEAD 343,681- 179,685- 163,996- 47.7 2,405,767- 1,795,364- 610,403- 25.4 4,124,238- 43.5 TOTAL LABOR CHARGES 4,209,656 4,362,739 153,083- 3.6- 37,866,982 37,327,087 539,695 1.4 59,292,167 63.0 0301 DIRECTOR MEETING FEES 4,933 3,120 1,813 36.8 34,531 29,726 4,805 13.9 59,200 50.2 0302 BOARD TRAINING AND CONF 5,333 1,007 4,326 81.1 37,331 19,997 17,334 46.4 64,000 31.2 0303 BOARD HEALTH BENEFITS 2,703 5,430 2,727- 100.9- 18,921 38,516 19,595- 103.6- 32,437 118.7 DIRECTOR FEES & EXPENSES 12,969 9,557 3,412 26.3 90,783 88,239 2,544 2.8 155,637 56.7 0402 LIME 25,000 35,266 10,266- 41.1- 175,000 210,037 35,037- 20.0- 300,000 70.0 0403 POLYMER 37,500 0 37,500 100.0 231,500 186,739 44,761 19.3 450,000 41.5 0404 BOILER CHEMICALS 6,000 165 5,835 97.3 42,000 72,895 30,895- 73.6- 72,000 101.2 0406 OTHER CHEMICALS 45,000 41,850 3,150 7.0 315,000 249,021 65,979 20.9 540,000 46.1 0407 HYPOCHLORITE 16,583 19,858 3,275- 19.7- 116,081 113,434 2,647 2.3 199,000 57.0 CHEMICALS 130,083 97,139 32,944 25.3 879,581 832,126 47,455 5.4 1,561,000 53.3 0501 ELECTRICAL 82,931 22,975 59,956 72.3 542,384 788,568 246,184- 45.4- 995,200 79.2 0502 NATURAL GAS 2,624 140,815 138,191 - 266.4- 1,110,866 1,062,439 48,427 4.4 2,216,500 47.9 0503 LAND -FILL GAS 39,416 37,112 2,304 5.8 236,496 142,713 93,783 39.7 473,000 30.2 0504 WATER 8,519 2,872 5,647 66.3 59,633 47,371 12,262 20.6 102,250 46.3 0505 TELEPHONE 27,558 25,236 2,322 8.4 192,906 140,482 52,424 27.2 330,700 42.5 UTILITIES 161,048 229,010 67,962- 42.2- 2,142,285 2,181,573 39,288- 1.8- 4,117,650 53.0 PREPARED 2/07/14, 11:57:01 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 8,542 951- 12.5- 53,137 31,617 21,520 40.5 91,100 34.7 0602 VEHIC /EQUIP REPAIR MAINT 9,166 8,076 1,090 11.9 64,162 73,743 9,581- 14.9- 110,000 67.0 0603 GENERAL REPAIRS & MAINT 80,161 102,859 22,698- 28.3- 561,127 646,385 85,258- 15.2- 962,000 67.2 0604 OUTSIDE REPAIRS & MAINT 170,547 181,625 11,078- 6.5- 1,193,789 593,247 600,542 50.3 2,046,701 29.0 0605 COMPUTER REPAIRS & MAINT 46,224 51,636 5,412- 11.7- 324,568 227,972 96,596 29.8 555,726 41.0 0606 REAL PROPERTY REPAIRS 0 177 177- .0 0 17,164 17,164- .0 0 .0 REPAIRS & MAINTENANCE 313,689 352,915 39,226- 12.5- 2,196,783 1,590,128 606,655 27.6 3,765,527 42.2 0701 ASH REMOVAL 12,666 13,514 848- 6.7- 88,662 83,215 5,447 6.1 152,000 54.7 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 14,581 0 14,581 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 13,813 6,313- 84.2- 52,500 42,699 9,801 18.7 90,000 47.4 0704 JANITORIAL & REFUSE REMOV 24,147 22,674 1,473 6.1 169,029 159,822 9,207 5.4 289,800 55.1 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 17,500 114 17,386 99.3 30,000 .4 0706 HAZARDOUS WASTE DISPOSAL 36,140 23,150 12,990 35.9 254,980 160,909 94,071 36.9 513,700 31.3 HAULING & DISPOSAL 85,036 73,151 11,885 14.0 597,252 446,759 150,493 25.2 1,100,500 40.6 0801 PROFESSIONAL SERVICES 10,520 8,862 1,658 15.8 73,640 50,828 22,812 31.0 126,250 40.3 0802 LEGAL SERVICES -BOARD 6,666 6,174 492 7.4 46,662 32,617 14,045 30.1 80,000 40.8 0803 LEGAL SERVICES -STAFF 22,586 59,630 37,044- 164.0- 150,636 175,691 25,055- 16.6- 271,100 64.8 PROFESSIONAL & LEGAL SERV 39,772 74,666 34,894- 87.7- 270,938 259,136 11,802 4.4 477,350 54.3 0901 OUTSIDE SAFETY SERVICES 6,748 3,666 3,082 45.7 51,186 26,940 24,246 47.4 89,200 30.2 / 0902 TECHNICAL SERVICES 189,281 104,816 84,465 44.6 1,314,967 888,183 426,784 32.5 2,271,520 39.1 0903 DATA PROCESSING SERVICES 300 0 300 100.0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 105,416 98,768 6,648 6.3 169,412 158,660 10,752 6.3 309,500 51.3 0905 REPROGRAPHIC SERVICES 1,090 1,573 483- 44.3- 7,630 2,319 5,311 69.6 13,101 17.7 0906 RECRUITMENT 9,833 22,639 12,806- 130.2- 68,831 35,827 33,004 47.9 118,000 30.4 OUTSIDE SERVICES 312,668 231,462 81,206 26.0 1,612,326 1,111,929 500,397 31.0 2,801,621 39.7 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 16,323 1,443 8.1 124,362 92,064 32,298 26.0 213,260 43.2 1102 GASOLINE, OIL & FUEL 22,666 26,808 4,142- 18.3- 158,662 130,346 28,316 17.8 272,000 47.9 1103 OPERATING SUPPLIES 99,187 80,753 18,434 18.6 694,309 622,881 71,428 10.3 1,190,410 52.3 1104 OPERATING FUEL 4,000 0 4,000 100.0 28,000 0 28,000 100.0 48,000 .0 1105 LABORATORY SUPPLIES 12,891 9,053 3,838 29.8 90,237 78,332 11,905 13.2 154,700 50.6 1106 SAFETY SUPPLIES 11,515 10,650 865 7.5 80,171 40,932 39,239 48.9 138,345 29.6 1108 INVENTORY OVER /SHORT 0 1,058- 1,058 .0 0 21,615- 21,615 .0 0 .0 MATERIALS & SUPPLIES 168,025 142,529 25,496 15.2 1,175,741 942,940 232,801 19.8 2,016,715 46.8 1201 RENTS & LEASES 16,224 13,179 3,045 18.8 114,068 104,963 9,105 8.0 195,801 53.6 1202 PUBLIC AGENCY FEES 29,451 40,500 11,049- 37.5- 346,551 327,088 19,463 5.6 493,844 66.2 1203 PUBLIC INFORMATION 23,790 8,968 14,822 62.3 166,530 174,683 8,153- 4.9- 285,500 61.2 1204 TUITION REIMBURSEMENT 3,127 3,029 98 3.1 27,889 7,029 20,860 74.8 53,550 13.1 PREPARED 2/07/14, 11:57 :01 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1205 TECH TRAIN, CONF & MEETS 34,280 21,500 12,780 37.3 229,060 134,750 94,310 41.2 393,570 34.2 1206 CERTIFICATION & LICENSES 1,614 526 1,088 67.4 11,298 9,222 2,076 18.4 19,397 47.5 1207 CLAIMS 41 0 41 100.0 287 175 112 39.0 501 34.9 1208 SUBSCRIPTION /PUBLICATION 2,755 150 2,605 94.6 20,285 3,907 16,378 80.7 34,688 11.3 1209 MILEAGE REIMBURSEMENTS 784 1,085 301- 38.4- 5,488 6,835 1,347- 24.5- 9,490 72.0 1210 PUBLIC NOTICES 486 908 422- 86.8- 3,402 2,676 726 21.3 5,850 45.7 1211 OUTSIDE ORGANIZATION FEES 8,332 2,500 5,832 70.0 252,735 277,441 24,706- 9.8- 314,040 88.3 1212 EMPLOYEE MEMBERSHIPS 3,024 2,580 444 14.7 22,593 16,115 6,478 28.7 39,224 41.1 1213 MISCELLANEOUS 3,434 6,239 2,805- 81.7- 24,038 28,075 4,037- 16.8- 41,330 67.9 1216 PROFESSIONAL EXP REIMB 3,416 0 3,416 100.0 28,412 1,516 26,896 94.7 50,000 3.0 OTHER EXPENSES 130,758 101,164 29,594 22.6 1,252,636 1,094,475 158,161 12.6 1,936,785 56.5 NET EXPENSES 5,563,704 5,674,332 110,628- 2.0- 48,685,307 46,474,392 2,210,915 4.5 77,824,952 59.7 TOTAL EXPENSE 5,563,704 5,674,332 110,628- 2.0- 48,685,307 46,474,392 2,210,915 4.5 77,824,952 59.7 \�J i • PREPARED 2/07/14, 11:57:02 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 6.6 ------------------------------------------------------------------------------------------------------------------------------------ 9,112,569 ------------- MONTH -TO- DATE------ - - - - - -- -------- ------ YEAR -TO- DATE -------- - - - --- ANNUAL ACCOUNT ----------------------------------------------------------------------------------------------------------- TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % ----------------- BUDGET ----- - -- SALARIES & WAGES 416,794 386,547 30,247 7.3 2,917,558 2,700,524 EMPLOYEE BENEFITS 717,157 669,580 47,577 6.6 9,343,629 9,112,569 CAPITALIZED ADM OVERHEAD 4,806- 1,984- 2,822- 58.7 33,642- 13,441 - DIRECTOR FEES & EXPENSES 12,969 9,557 3,412 26.3 90,783 88,239 UTILITIES 10,008 6,145 3,863 38.6 70,056 32,593 REPAIRS & MAINTENANCE 44,556 55,054 10,498- 23.6- 311,852 197,612 PROFESSIONAL & LEGAL SERV 28,601 66,174 37,573 - 131.4- 199,407 211,177 OUTSIDE SERVICES 91,330 94,320 2,990- 3.3- 685,010 556,174 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 MATERIALS & SUPPLIES 18,943 6,949 11,994 63.3 132,518 30,576 OTHER EXPENSES 44,338 22,258 22,080 49.8 320,691 275,509 ADMINISTRATION 1,379,890 1,314,600 65,290 4.7 14,637,862 13,791,532 SALARIES & WAGES 500,742 532,175 31,433- 6.3- 3,505,194 3,409,168 EMPLOYEE BENEFITS 440,080 470,766 30,686- 7.0- 4,231,606 4,182,854 CAPITALIZED ADM OVERHEAD 313,307- 170,928- 142,379- 45.4 2,193,149- 1,700,193 - UTILITIES 16,031 9,263 6,768 42.2 112,217 95,365 REPAIRS & MAINTENANCE 8,903 2,898 6,005 67.4 62,321 65,336 HAULING & DISPOSAL 36,765 24,702 12,063 32.8 259,355 170,890 PROFESSIONAL & LEGAL SERV 8,255 8,064 191 2.3 51,119 44,123 OUTSIDE SERVICES 136,963 113,862 23,101 16.9 332,741 210,008 MATERIALS & SUPPLIES 16,219 22,096 5,877- 36.2- 113,533 125,718 OTHER EXPENSES 22,529 17,795 4,734 21.0 153,703 101,239 ENGINEERING 873,180 1,030,693 157,513- 18.0- 6,628,640 6,704,508 SALARIES & WAGES 436,878 446,848 9,970- 2.3- 3,058,146 3,061,399 EMPLOYEE BENEFITS 413,966 408,820 5,146 1.2 3,888,170 3,852,122 CAPITALIZED ADM OVERHEAD 10,707- 3,578- 7,129- 66.6 74,949- 31,985 - UTILITIES 11,299 11,460 161- 1.4- 79,093 75,201 REPAIRS & MAINTENANCE 62,496 46,324 16,172 25.9 437,472 221,260 HAULING & DISPOSAL 10,066 5,875 4,191 41.6 70,462 45,446 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 5,831 1,965 OUTSIDE SERVICES 7,777 1,080 6,697 86.1 54,439 14,735 MATERIALS & SUPPLIES 59,211 63,130 3,919- 6.6- 414,126 415,347 OTHER EXPENSES 15,589 21,101 5,512- 35.4- 118,123 104,698 COLLECTION SYSTEM OPS. 1,007,408 1,001,227 6,181 .6 8,050,913 7,760,188 SALARIES & WAGES 779,805 779,387 418 .1 5,458,635 5,259,018 EMPLOYEE BENEFITS 684,036 703,982 19,946- 2.9- 6,529,533 6,367,738 CAPITALIZED ADM OVERHEAD 14,305- 3,195- 11,110- 77.7 100,135- 38,085 - CHEMICALS 95,083 60,338 34,745 36.5 634,581 609,032 UTILITIES 80,265 179,660 99,395- 123.8- 1,614,937 1,725,784 REPAIRS & MAINTENANCE 178,531 235,959 57,428- 32.2- 1,250,717 992,390 HAULING & DISPOSAL 37,622 40,979 3,357- 8.9- 263,354 219,390 PROFESSIONAL & LEGAL SERV 2,083 261 1,822 87.5 14,581 1,871 OUTSIDE SERVICES 71,023 9,870 61,153 86.1 497,161 247,384 MATERIALS & SUPPLIES 70,269 46,077 24,192 34.4 491,883 356,682 OTHER EXPENSES 45,084 27,959 17,125 38.0 637,593 591,265 217,034 7.4 231,060 2.5 20,201- 60.0 2,544 2.8 37,463 53.5 114,240 36.6 11,770- 5.9- 128,836 18.8 0 .0 101,942 76.9 45,182 14.1 5,001,596 54.0 13,304,847 68.5 57,679- 23.3 155,637 56.7 120,100 27.1 534,715 37.0 343,250 61.5 1,265,700 43.9 600,000 100.0 227,385 13.4 552,495 49.9 846,330 5.8 22,048,046 62.6 96,026 2.7 48,752 1.2 492,956- 22.5 16,852 15.0 3,015- 4.8- 88,465 34.1 6,996 13.7 122,733 36.9 12,185- 10.7- 52,464 34.1 6,008,963 56.7 6,432,260 65.0 3,759,705- 45.2 192,400 49.6 106,861 61.1 521,200 32.8 99,100 44.5 515,100 40.8 194,710 64.6 271,862 37.2 63.4 cq 75,868- 1.1- 10,582,751 3,253- 1- 36,048 .9 42,964- 57.3 3,892 4.9 216,212 49.4 25,016 35.5 3,866 66.3 39,704 72.9 1,221- .3- 13,425 11.4 5,242,615 58.4 5,958,314 64.7 128,494- 24.9 135,600 55.5 750,001 29.5 120,800 37.6 10,000 19.7 93,371 15.8 710,620 58.4 196,152 53.4 290,725 3.6 13,088,979 59.3 199,617 3.7 161,795 2.5 62,050- 62.0 25,549 4.0 110,847- 6.9- 258,327 20.7 43,964 16.7 12,710 87.2 249,777 50.2 135,201 27.5 46,328 7.3 9,357,800 56.2 9,950,315 64.0 171,687- 22.2 1,141,000 53.4 3,148,200 54.8 2,143,500 46.3 451,500 48.6 25,000 7.5 852,350 29.0 843,400 42.3 877,629 67.4 PREPARED 2/07/14, 11:57:02 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ PLANT OPERATIONS 2,029,496 2,081,277 51,781- 2.6- 17,292,840 16,332,469 960,371 5.6 28,619,007 57.1 SALARIES & WAGES 92,587 78,265 14,322 15.5 648,109 537,640 110,469 17.0 1,111,047 48.4 EMPLOYEE BENEFITS 71,292 66,054 5,238 7.3 692,169 639,419 52,750 7.6 1,048,648 61.0 CAPITALIZED ADM OVERHEAD 556- 0 556- 100.0 3,892- 11,660- 7,768 199.6- 6,673 -174.7 CHEMICALS 35,000 36,801 1,801- 5.1- 245,000 223,094 21,906 8.9 420,000 53.1 UTILITIES 43,445 22,482 20,963 48.3 265,982 252,630 13,352 5.0 521,350 48.5 REPAIRS & MAINTENANCE 19,203 12,680 6,523 34.0 134,421 113,530 20,891 15.5 230,450 49.3 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 4,081 11,033 6,952- 170.4- 7,000 157.6 OUTSIDE SERVICES 5,575 12,330 6,755- 121.2- 42,975 83,628 40,653- 94.6- 75,100 111.4 MATERIALS & SUPPLIES 3,383 4,277 894- 26.4- 23,681 14,617 9,064 38.3 40,600 36.0 OTHER EXPENSES 3,218 12,051 8,833- 274.5- 22,526 21,764 762 3.4 38,647 56.3 PUMP STATIONS 273,730 246,535 27,195 9.9 2,075,052 1,885,695 189,357 9.1 3,486,169 54.1 FUND TOTALS 5,563,704 5,674,332 110,628- 2.0- 48,685,307 46,474,392 2,210,915 4.5 77,824,952 59.7 co PREPARED 2/07/14, 11:57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT O1 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - --- -------- --- --- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE 8 BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 88,522 77,558 10,964 12.4 619,654 506,496 113,158 18.3 1,062,282 47.7 0102 SALARIES & WAGES -NON MGMT 302,573 282,175 20,398 6.7 2,118,011 1,958,538 159,473 7.5 3,630,918 53.9 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 24,171 829 3.3 175,000 201,698 26,698- 15.3- 300,000 67.2 0105 OVERTIME 8,115 2,643 5,472 67.4 56,805 33,792 23,013 40.5 97,396 34.7 0110 SALARY VACANCY 7,416- 0 7,416 -100.0 51,912- 0 51,912 -100.0 89,000- .0 SALARIES & WAGES 416,794 386,547 30,247 7.3 2,917,558 2,700,524 217,034 7.4 5,001,596 54.0 0201 WORKERS' COMPENSATION INS 2,124 1,371 753 35.5 14,868 4,578 10,290 69.2 25,560 17.9 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 15,000 7,995 7,005 46.7 30,000 26.7 0203 FEDERAL MEDICARE TAX 5,633 5,112 521 9.2 39,431 35,701 3,730 9.5 67,679 52.8 0204 MEDICAL & HEALTH INSUR 434,384 378,733 55,651 12.8 3,040,688 2,810,201 230,487 7.6 5,212,659 53.9 0205 RETIREMENT CONTRIBUTION 240,906 215,754 25,152 10.4 2,610,472 2,407,230 203,242 7.8 3,815,002 63.1 0206 DEFERRED COMP. CONTRIB 23,574 22,672 902 3.8 165,018 145,402 19,616 11.9 282,960 51.4 0207 DENTAL INSURANCE 40,270 39,109 1,161 2.9 281,890 269,951 11,939 4.2 483,306 55.9 0208 LONG -TERM DISABILITY INS 988 985 3 .3 6,916 6,630 286 4.1 11,889 55.8 0209 LIFE INSURANCE 6,194 5,844 350 5.7 43,358 40,481 2,877 6.6 74,392 54.4 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 36,916- 0 36,916 -100.0 258,412- 0 258,412 -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 717,157 669,580 47,577 6.6 9,343,629 9,112,569 231,060 2.5 13,304,847 68.5 0250 CAPITALIZED ADM OVERHEAD 4,806- 1,984- 2,822- 58.7 33,642- 13,441- 20,201- 60.0 57,679- 23.3(o CAPITALIZED ADM OVERHEAD 4,806- 1,984- 2,822- 58.7 33,642- 13,441- 20,201- 60.0 57,679- 23.3 0301 DIRECTOR MEETING FEES 4,933 3,120 1,813 36.8 34,531 29,726 4,805 13.9 59,200 50.2 0302 BOARD TRAINING AND CONF 5,333 1,007 4,326 81.1 37,331 19,997 17,334 46.4 64,000 31.2 0303 BOARD HEALTH BENEFITS 2,703 5,430 2,727- 100.9- 18,921 38,516 19,595- 103.6- 32,437 118.7 DIRECTOR FEES & EXPENSES 12,969 9,557 3,412 26.3 90,783 88,239 2,544 2.8 155,637 56.7 0505 TELEPHONE 10,008 6,145 3,863 38.6 70,056 32,593 37,463 53.5 120,100 27.1 UTILITIES 10,008 6,145 3,863 38.6 70,056 32,593 37,463 53.5 120,100 27.1 0603 GENERAL REPAIRS & MAINT 416 0 416 100.0 2,912 824- 3,736 128.3 5,000 16.5- 0604 OUTSIDE REPAIRS & MAINT 5,398 4,411 987 18.3 37,746 9,247 28,499 75.5 64,800 14.3 0605 COMPUTER REPAIRS & MAINT 38,742 50,643 11,901- 30.7- 271,194 189,189 82,005 30.2 464,915 40.7 REPAIRS & MAINTENANCE 44,556 55,054 10,498- 23.6- 311,852 197,612 114,240 36.6 534,715 37.0 0801 PROFESSIONAL SERVICES 10,520 8,862 1,658 15.8 73,640 50,828 22,812 31.0 126,250 40.3 0802 LEGAL SERVICES -BOARD 6,666 6,174 492 7.4 46,662 32,617 14,045 30.1 80,000 40.8 0803 LEGAL SERVICES -STAFF 11,415 51,138 39,723- 348.0- 79,105 127,732 48,627- 61.5- 137,000 93.2 PROFESSIONAL & LEGAL SERV 28,601 66,174 37,573- 131.4- 199,407 211,177 11,770- 5.9- 343,250 61.5 0901 OUTSIDE SAFETY SERVICES 4,166 1,200 2,966 71.2 29,162 10,139 19,023 65.2 50,000 20.3 PREPARED 2/07/14, 11:57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0902 TECHNICAL SERVICES 76,240 68,309 7,931 10.4 533,680 462,505 71,175 13.3 914,900 50.6 0903 DATA PROCESSING SERVICES 300 0 300 100.0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 0 599 599- .0 47,500 45,384 2,116 4.5 173,000 26.2 0905 REPROGRAPHIC SERVICES 791 1,573 782- 98.9- 5,537 2,319 3,218 58.1 9,500 24.4 0906 RECRUITMENT 9,833 22,639 12,806- 130.2- 68,831 35,827 33,004 47.9 118,000 30.4 OUTSIDE SERVICES 91,330 94,320 2,990- 3.3- 685,010 556,174 128,836 18.8 1,265,700 43.9 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 10,222 4,900 5,322 52.1 71,554 23,437 48,117 67.2 122,700 19.1 1103 OPERATING SUPPLIES 5,154 2,833 2,321 45.0 36,078 23,549 12,529 34.7 61,860 38.1 1106 SAFETY SUPPLIES 3,567 274 3,293 92.3 24,886 5,205 19,681 79.1 42,825 12.2 1108 INVENTORY OVER /SHORT 0 1,058- 1,058 .0 0 21,615- 21,615 .0 0 .0 MATERIALS & SUPPLIES 18,943 6,949 11,994 63.3 132,518 30,576 101,942 76.9 227,385 13.4 1201 RENTS & LEASES 3,182 1,385 1,797 56.5 22,774 11,368 11,406 50.1 39,200 29.0 1202 PUBLIC AGENCY FEES 208 0 208 100.0 1,456 0 1,456 100.0 2,500 .0 1203 PUBLIC INFORMATION 23,208 8,968 14,240 61.4 162,456 173,585 11,129- 6.9- 278,500 62.3 1204 TUITION REIMBURSEMENT 333 0 333 100.0 5,331 2,000 3,331 62.5 10,000 20.0 1205 TECH TRAIN, CONF & MEETS 8,964 6,370 2,594 28.9 62,748 24,212 38,536 61.4 107,600 22.5 1206 CERTIFICATION & LICENSES 108 0 108 100.0 756 69 687 90.9 1,300 5.3 L 6 1207 CLAIMS 41 0 41 100.0 287 175 112 39.0 500 35.0 1208 SUBSCRIPTION /PUBLICATION 524 54 470 89.7 4,668 741 3,927 84.1 7,815 9.5 1209 MILEAGE REIMBURSEMENTS 481 737 256- 53.2- 3,367 3,931 564- 16.8- 5,800 67.8 1210 PUBLIC NOTICES 62 0 62 100.0 434 518 84- 19.4- 750 69.1 1211 OUTSIDE ORGANIZATION FEES 2,916 2,500 416 14.3 20,412 34,497 14,085- 69.0- 35,000 98.6 1212 EMPLOYEE MEMBERSHIPS 569 1,071 502- 88.2- 5,408 3,167 2,241 41.4 9,680 32.7 1213 MISCELLANEOUS 1,284 1,173 111 8.6 8,888 20,966 12,078- 135.9- 15,350 136.6 1216 PROFESSIONAL EXP REIMB 2,458 0 2,458 100.0 21,706 280 21,426 98.7 38,500 .7 OTHER EXPENSES 44,338 22,258 22,080 49.8 320,691 275,509 45,182 14.1 552,495 49.9 DEPARTMENT NET EXPENSES 1,379,890 1,314,600 65,290 4.7 14,637,862 13,791,532 846,330 5.8 22,048,046 62.6 PREPARED 2/07/14, 11:57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014, ------------------------------------------------------------------------------------------------------------------------------------ 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. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0110 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG -TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS. 0212 BENEFIT VACANCY EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0501 ELECTRICAL 0502 NATURAL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0704 JANITORIAL & REFUSE REMOV 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0902 TECHNICAL SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 34,809 2 3, 294 1 1, :)1,-) 3 3. 1 / 4 3, 0,3,1 1 J 0, / 00 o o, D v a 11. 467,018 497,453 30,435- 6.5- 3,269,126 3,192,699 76,427 2.3 5,604,241 57.0 0 0 0 .0 0 301 301- .0 0 .0 8,914 11,428 2,514- 28.2- 62,398 59,410 2,988 4.8 107,000 55.5 9,999- 0 9,999 -100.0 69,993- 0 69,993 -100.0 120,000- .0 500,742 532,175 31,433- 6.3- 3,505,194 3,409,168 96,026 2.7 6,008,963 56.7 6,463 4,941 1,522 23.5 45,241 14,865 30,376 67.1 77,606 19.2 7,009 7,484 475- 6.8- 49,063 47,964 1,099 2.2 84,135 57.0 99,429 101,163 1,734- 1.7- 696,003 681,388 14,615 2.1 1,193,204 57.1 300,048 308,479 8,431- 2.8- 3,251,382 3,149,796 101,586 3.1 4,751,622 66.3 29,239 33,805 4,566- 15.6- 204,673 194,485 10,188 5.0 350,902 55.4 9,888 10,967 1,079- 10.9- 69,216 69,653 437- .6- 118,694 58.7 1,405 1,494 89- 6.3- 9,835 9,258 577 5.9 16,882 54.8 2,348 2,433 85- 3.6- 16,436 15,445 991 6.0 28,215 54.7 0 0 0 .0 0 0 0 .0 0 .0 15,749- 0 15,749 -100.0 110,243- 0 110,243 -100.0 189,000- .0 440,080 470,766 30,686- 7.0- 4,231,606 4,182,854 48,752 1.2 6,432,260 65.0 313,307- 170,928- 142,379- 45.4 2,193,149- 1,700,193- 492,956- 22.5 3,759,705- 45.2 313,307- 170,928- 142,379- 45.4 2,193,149- 1,700,193- 492,956- 22.5 3,759,705- 45.2 C 8,999 2,678 6,321 70.2 62,993 57,288 5,705 9.1 108,000 53.0 1,791 1,974 183- 10.2- 12,537 7,244 5,293 42.2 21,500 33.7 541 0 541 100.0 3,787 3,480 307 8.1 6,500 53.5 4,700 4,611 89 1.9 32,900 27,353 5,547 16.9 56,400 48.5 16,031 9,263 6,768 42.2 112,217 95,365 16,852 15.0 192,400 49.6 4,503 1,728 2,775 61.6 31,521 23,061 8,460 26.8 54,050 42.7 4,400 993 3,407 77.4 30,800 25,111 5,689 18.5 52,811 47.5 0 177 177- .0 0 17,164 17,164- .0 0 .0 8,903 2,898 6,005 67.4 62,321 65,336 3,015- 4.8- 106,861 61.1 1,749 1,552 197 11.3 12,243 10,627 1,616 13.2 21,000 50.6 35,016 23,150 11,866 33.9 247,112 160,263 86,849 35.1 500,200 32.0 36,765 24,702 12,063 32.8 259,355 170,890 88,465 34.1 521,200 32.8 8,255 8,064 191 2.3 51,119 44,123 6,996 13.7 99,100 44.5 8,255 8,064 191 2.3 51,119 44,123 6,996 13.7 99,100 44.5 31,747 15,693 16,054 50.6 212,229 99,071 113,158 53.3 381,000 26.0 105,000 98,169 6,831 6.5 119,000 110,937 8,063 6.8 131,500 84.4 216 0 216 100.0 1,512 0 1,512 100.0 2,600 .0 PREPARED 2/07/14, 11:57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 02 ENGINEERING OBJ --- ---- - - - - -- MONTH -TO- DATE------- -- - - -- -- ------- -- --- YEAR -TO- DATE ------ -- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % OUTSIDE SERVICES 136,963 113,862 23,101 16.9 332,741 210,008 122,733 36.9 515,100 40.8 1101 OFFICE EQUIPMENT /SUPPLIES 4,704 7,938 3,234- 68.8- 32,928 48,581 15,653- 47.5- 56,460 86.0 1103 OPERATING SUPPLIES 9,852 9,736 116 1.2 68,964 68,960 4 .0 118,250 58.3 1106 SAFETY SUPPLIES 1,663 4,422 2,759- 165.9- 11,641 8,177 3,464 29.8 20,000 40.9 MATERIALS & SUPPLIES 16,219 22,096 5,877- 36.2- 113,533 125,718 12,185- 10.7- 194,710 64.6 1201 RENTS & LEASES 857 0 857 100.0 5,999 4,803 1,196 19.9 10,300 46.6 1202 PUBLIC AGENCY FEES 500 4,168 3,668- 733.6- 3,500 4,673 1,173- 33.5- 6,000 77.9 1203 PUBLIC INFORMATION 582 0 582 100.0 4,074 1,098 2,976 73.0 7,000 15.7 1204 TUITION REIMBURSEMENT 1,066 0 1,066 100.0 10,462 0 10,462 100.0 22,800 .0 1205 TECH TRAIN, CONF & MEETS 13,044 6,312 6,732 51.6 80,408 48,056 32,352 40.2 138,660 34.7 1206 CERTIFICATION & LICENSES 240 275 35- 14.6- 1,680 1,236 444 26.4 2,890 42.8 1208 SUBSCRIPTION /PUBLICATION 1,786 96 1,690 94.6 12,502 1,491 11,011 88.1 21,473 6.9 1209 MILEAGE REIMBURSEMENTS 121 112 9 7.4 847 1,633 786- 92.8- 1,490 109.6 1210 PUBLIC NOTICES 424 908 484 - 114.2- 2,968 2,158 810 27.3 5,100 42.3 1211 OUTSIDE ORGANIZATION FEES 1,365 0 1,365 100.0 13,455 24,864 11,409- 84.8- 25,540 97.4 1212 EMPLOYEE MEMBERSHIPS 906 1,279 373- 41.2- 6,342 5,431 911 14.4 10,909 49.8 1213 MISCELLANEOUS 930 4,645 3,715- 399.5 - 6,510 5,796 714 11.0 11,200 51.8 1216 PROFESSIONAL EXP REIMB 708 0 708 100.0 4,956 0 4,956 100.0 8,500 .0 OTHER EXPENSES 22,529 17,795 4,734 21.0 153,703 101,239 52,464 34.1 271,862 37.2 /lv DEPARTMENT NET EXPENSES 873,180 1,030,693 157,513- 18.0- 6,628,640 6,704,508 75,868- 1.1- 10,582,751 63.4 PREPARED 2/07/14, 11:57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 13,980 43 .3 98,161 116,848 18,687- 19.0- 168,276 69.4 0102 SALARIES & WAGES -NON MGMT 405,037 399,857 5,180 1.3 2,835,259 2,722,210 113,049 4.0 4,860,487 56.0 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 20,734 27,402 6,668- 32.2- 145,138 182,812 37,674- 26.0- 248,852 73.5 0106 STANDBY PAID 5,500 5,609 109- 2.0- 38,500 39,529 1,029- 2.7- 66,000 59.9 0110 SALARY VACANCY 8,416- 0 8,416 -100.0 58,912- 0 58,912 -100.0 101,000- .0 SALARIES & WAGES 436,878 446,848 9,970- 2.3- 3,058,146 3,061,399 3,253- . 1 - 5,242,615 58.4 0201 WORKERS' COMPENSATION INS 13,582 9,183 4,399 32.4 95,074 28,969 66,105 69.5 163,039 17.8 0203 FEDERAL MEDICARE TAX 6,085 6,287 202- 3.3- 42,595 43,326 731- 1.7- 73,064 59.3 0204 MEDICAL & HEALTH INSUR 109,576 101,950 7,626 7.0 767,032 740,055 26,977 3.5 1,314,952 56.3 0205 RETIREMENT CONTRIBUTION 258,177 248,945 9,232 3.6 2,797,647 2,756,004 41,643 1.5 4,088,532 67.4 0206 DEFERRED COMP. CONTRIB 27,356 28,070 714- 2.6- 191,492 185,123 6,369 3.3 328,306 56.4 0207 DENTAL INSURANCE 10,657 11,089 432- 4.1- 74,599 75,507 908- 1.2- 127,928 59.0 0208 LONG -TERM DISABILITY INS 1,349 1,330 19 1.4 9,443 9,269 174 1.8 16,248 57.0 0209 LIFE INSURANCE 2,017 1,966 51 2.5 14,119 13,869 250 1.8 24,243 57.2 0212 BENEFIT VACANCY 14,833- 0 14,833 -100.0 103,831- 0 103,831 -100.0 178,000- .0 EMPLOYEE BENEFITS 413,966 408,820 5,146 1.2 3,888,170 3,852,122 36,048 .9 5,958,314 64.7 0250 CAPITALIZED ADM OVERHEAD 10,707- 3,578- 7,129- 66.6 74,949- 31,985- 42,964- 57.3 128,494- 24.9 CAPITALIZED ADM OVERHEAD 10,707- 3,578- 7,129- 66.6 74,949- 31,985- 42,964- 57.3 128,494- 24.9 /s 0501 ELECTRICAL 4,666 3,400 1,266 27.1 32,662 32,220 442 1.4 56,000 57.5 0502 NATURAL GAS 833 1,587 754- 90.5- 5,831 5,274 557 9.6 10,000 52.7 0504 WATER 1,250 1,782 532- 42.6- 8,750 10,103 1,353- 15.5- 15,000 67.4 0505 TELEPHONE 4,550 4,691 141- 3.1- 31,850 27,604 4,246 13.3 54,600 50.6 UTILITIES 11,299 11,460 161- 1.4- 79,093 75,201 3,892 4.9 135,600 55.5 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 8,542 951- 12.5- 53,137 31,617 21,520 40.5 91,100 34.7 0602 VEHIC /EQUIP REPAIR MAINT 9,166 8,076 1,090 11.9 64,162 73,743 9,581- 14.9- 110,000 67.0 0603 GENERAL REPAIRS & MAINT 166 0 166 100.0 1,162 200 962 82.8 2,000 10.0 0604 OUTSIDE REPAIRS & MAINT 45,573 29,706 15,867 34.8 319,011 115,700 203,311 63.7 546,901 21.2 REPAIRS & MAINTENANCE 62,496 46,324 16,172 25.9 437,472 221,260 216,212 49.4 750,001 29.5 0704 JANITORIAL & REFUSE REMOV 7,566 5,875 1,691 22.3 52,962 45,332 7,630 14.4 90,800 49.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 17,500 114 17,386 99.3 30,000 .4 HAULING & DISPOSAL 10,066 5,875 4,191 41.6 70,462 45,446 25,016 35.5 120,800 37.6 0803 LEGAL SERVICES -STAFF 833 167 666 80.0 5,831 1,965 3,866 66.3 10,000 19.7 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 5,831 1,965 3,866 66.3 10,000 19.7 0901 OUTSIDE SAFETY SERVICES 666 0 666 100.0 4,662 2,273 2,389 51.2 8,000 28.4 0902 TECHNICAL SERVICES 7,111 1,080 6,031 84.8 49,777 12,462 37,315 75.0 85,370 14.6 PREPARED 2/07/14, 11:57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 1,080 6,697 86.1 54,439 14,735 39,704 72.9 93,371 15.8 1101 OFFICE EQUIPMENT /SUPPLIES 674 936 262- 38.9- 4,718 7,485 2,767- 58.6- 8,100 92.4 1102 GASOLINE, OIL & FUEL 22,666 26,808 4,142- 18.3- 158,662 130,346 28,316 17.8 272,000 47.9 1103 OPERATING SUPPLIES 32,437 31,017 1,420 4.4 227,059 263,883 36,824- 16.2- 389,300 67.8 1106 SAFETY SUPPLIES 3,434 4,369 935- 27.2- 23,687 13,633 10,054 42.4 41,220 33.1 MATERIALS & SUPPLIES 59,211 63,130 3,919- 6.6- 414,126 415,347 1,221- .3- 710,620 58.4 1201 RENTS & LEASES 8,148 8,308 160- 2.0- 57,036 54,113 2,923 5.1 97,801 55.3 1202 PUBLIC AGENCY FEES 2,233 6,610 4,377- 196.0- 24,631 19,459 5,172 21.0 35,810 54.3 1204 TUITION REIMBURSEMENT 166 886 720- 433.7- 1,162 886 276 23.8 2,000 44.3 1205 TECH TRAIN, CONF & MEETS 3,447 5,061 1,614- 46.8- 24,129 22,019 2,110 8.7 41,370 53.2 1206 CERTIFICATION & LICENSES 340 0 340 100.0 2,380 2,427 47- 2.0- 4,095 59.3 1207 CLAIMS 0 0 0 .0 0 0 0 .0 1 .0 1208 SUBSCRIPTION /PUBLICATION 41 0 41 100.0 287 112 175 61.0 500 22.4 1209 MILEAGE REIMBURSEMENTS 125 236 111- 88.8- 875 645 230 26.3 1,500 43.0 1212 EMPLOYEE MEMBERSHIPS 589 0 589 100.0 4,123 3,390 733 17.8 7,075 47.9 1213 MISCELLANEOUS 250 0 250 100.0 1,750 411 1,339 76.5 3,000 13.7 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 1,750 1,236 514 29.4 3,000 41.2 OTHER EXPENSES 15,589 21,101 5,512- 35.4- 118,123 104,698 13,425 11.4 196,152 53.4 60 DEPARTMENT NET EXPENSES 1,007,408 1,001,227 6,181 .6 8,050,913 7,760,188 290,725 3.6 13,088,979 59.3 PREPARED 2/07/14, 11:57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT 04 PLANT OPERATIONS OBJ ------- - - - - -- MONTH -TO- DATE------- - - ---- -- ----- ---`--- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % -------------------------------------------------------------------------------------------------------------- ---------- ------ - - - - -- 0101 SALARIES & WAGES- MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 COMP ABS- ACCRUAL PAYMENTS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY 44,056 705,671 0 39,936 5,142 15,000- SALARIES & WAGES 779,805 0201 WORKERS' COMPENSATION INS 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 EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 23,798 10,864 155,599 453,914 44,782 13,994 2,155 3,430 0 24,500- 684,036 14,305- 14,305- 25,000 37,500 6, 000 10,000 16,583 95,083 31,133 0 39,416 5,416 4,300 80,265 76,246 99,203 3,082 178,531 12,666 2,083 31,017 689,817 0 49,251 9,302 0 779,387 16,130 10,879 142,879 465,694 48,591 14,506 2,085 3,218 0 0 703,982 3,195 - 3,195- 35,266 0 165 5,049 19,858 60,338 143 137,254 37,112 0 5,151 179,660 100,820 135,139 0 235,959 13,514 0 13,039 29.6 15,854 2.2 0 .0 9,315- 23.3- 4,160- 80.9- 15,000 -100.0 418 .1 7,668 32.2 15- 1- 12,720 8.2 11,780- 2.6- 3,809- 8.5- 512- 3.7- 70 3.2 212 6.2 0 .0 24,500 -100.0 19,946- 2.9- 11,110- 77.7 11,110- 77.7 10,266- 41.1- 37,500 100.0 5,835 97.3 4,951 49.5 3,275- 19.7- 34,745 36.5 30,990 99.5 137,254- .0 2,304 5.8 5,416 100.0 851- 19.8 - 99,395- 123.8- 24,574- 32.2- 35,936- 36.2- 3,082 100.0 57,428- 32.2- 848- 6.7- 2,083 100.0 308,392 4,939,697 0 279,552 35,994 105,000- 5,458,635 166,586 76,048 1,089,193 4,918,679 313,474 97,958 15,085 24,010 0 171,500- 6,529,533 100,135 - 100,135- 175,000 231,500 42,000 70,000 116,081 634,581 217,931 1,092,498 236,496 37,912 30,100 1,614,937 533,722 694,421 22,574 1,250,717 88,662 14,581 210,069 4,790,651 0 226,070 32,228 0 5,259,018 53,377 73,334 1,038,855 4,782,825 282,682 99,892 14,482 22,291 0 0 6,367,738 38,085- 38,085- 210,037 186,739 72,895 25,927 113,434 609,032 476,765 1,049,921 142,713 27,075 29,310 1,725,784 604,951 373,767 13,672 992,390 83,215 0 98,323 31.9 149,046 3.0 0 .0 53,482 19.1 3,766 10.5 105,000 -100.0 199,617 3.7 113,209 68.0 2,714 3.6 50,338 4.6 135,854 2.8 30,792 9.8 1,934- 2.0- 603 4.0 1,719 7.2 0 .0 171,500 -100.0 161,795 2.5 62,050- 62.0 62,050- 62.0 35,037- 20.0- 44,761 19.3 30,895- 73.6- 44,073 63.0 2,647 2.3 25,549 4.0 258,834- 118.8- 42,577 3.9 93,783 39.7 10,837 28.6 790 2.6 110,847- 6.9- 71,229- 13.3- 320,654 46.2 8,902 39.4 258,327 20.7 5,447 6.1 14,581 100.0 528,683 39.7 8,468,096 56.6 0 .0 479,298 47.2 61,723 52.2 180,000- .0 9,357,800 56.2 285,649 18.7 130,450 56.2 1,867,275 55.6 7,188,249 66.5 537,483 52.6 168,026 59.5 25,933 55.8 41,250 54.0 0 .0 294,000- .0 9,950,315 64.0 171,687- 22.2 C17 171, 687- 22. 2 300,000 70.0 450,000 41.5 72,000 101.2 120,000 21.6 199,000 57.0 1,141,000 53.4 373,600 127.6 2,185,000 48.1 473,000 30.2 65,000 41.7 51,600 56.8 3,148,200 54.8 915,000 66.1 1,190,500 31.4 38,000 36.0 2,143,500 46.3 152,000 54.7 25,000 .0 PREPARED 2/07/14, 11 :57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 13,813 6,313- 84.2- 52,500 42,699 9,801 18.7 90,000 47.4 0704 JANITORIAL & REFUSE REMOV 14,249 13,652 597 4.2 99,743 92,830 6,913 6.9 171,000 54.3 0706 HAZARDOUS WASTE DISPOSAL 1,124 0 1,124 100.0 7,868 646 7,222 91.8 13,500 4.8 HAULING & DISPOSAL 37,622 40,979 3,357- 8.9- 263,354 219,390 43,964 16.7 451,500 48.6 0803 LEGAL SERVICES -STAFF 2,083 261 1,822 87.5 14,581 1,871 12,710 87.2 25,000 7.5 PROFESSIONAL & LEGAL SERV 2,083 261 1,822 87.5 14,581 1,871 12,710 87.2 25,000 7.5 0901 OUTSIDE SAFETY SERVICES 1,916 494 1,422 74.2 13,412 10,584 2,828 21.1 23,000 46.0 0902 TECHNICAL SERVICES 68,608 9,376 59,232 86.3 480,256 234,461 245,795 51.2 823,350 28.5 0904 OTHER PUBLIC AGENCY SERVS 416 0 416 100.0 2,912 2,339 573 19.7 5,000 46.8 0905 REPROGRAPHIC SERVICES 83 0 83 100.0 581 0 581 100.0 1,000 .0 OUTSIDE SERVICES 71,023 9,870 61,153 86.1 497,161 247,384 249,777 50.2 852,350 29.0 1101 OFFICE EQUIPMENT /SUPPLIES 2,166 2,549 383- 17.7- 15,162 12,561 2,601 17.2 26,000 48.3 1103 OPERATING SUPPLIES 50,161 33,031 17,130 34.2 351,127 253,146 97,981 27.9 602,000 42.1 1104 OPERATING FUEL 2,500 0 2,500 100.0 17,500 0 17,500 100.0 30,000 .0 1105 LABORATORY SUPPLIES 12,891 9,053 3,838 29.8 90,237 78,332 11,905 13.2 154,700 50.6 1106 SAFETY SUPPLIES 2,551 1,444 1,107 43.4 17,857 12,643 5,214 29.2 30,700 41.2 MATERIALS & SUPPLIES 70,269 46,077 24,192 34.4 491,883 356,682 135,201 27.5 843,400 42.3 / 8 1201 RENTS & LEASES 3,954 3,486 468 11.8 27,678 34,290 6,612- 23.9- 47,500 72.2 1202 PUBLIC AGENCY FEES 24,878 18,479 6,399 25.7 305,540 288,288 17,252 5.6 429,949 67.1 1204 TUITION REIMBURSEMENT 1,333 2,143 810- 60.8- 9,331 4,143 5,188 55.6 16,000 25.9 1205 TECH TRAIN, CONF & MEETS 7,826 2,987 4,839 61.8 54,782 34,471 20,311 37.1 93,950 36.7 1206 CERTIFICATION & LICENSES 831 251 580 69.8 5,817 5,469 348 6.0 9,972 54.8 1208 SUBSCRIPTION /PUBLICATION 388 0 388 100.0 2,716 1,563 1,153 42.5 4,700 33.3 1209 MILEAGE REIMBURSEMENTS 41 0 41 100.0 287 626 339 - 118.1- 500 125.2 1211 OUTSIDE ORGANIZATION FEES 4,051 0 4,051 100.0 218,868 218,080 788 .4 253,500 86.0 1212 EMPLOYEE MEMBERSHIPS 837 230 607 72.5 5,859 3,601 2,258 38.5 10,078 35.7 1213 MISCELLANEOUS 945 383 562 59.5 6,715 734 5,981 89.1 11,480 6.4 OTHER EXPENSES 45,084 27,959 17,125 38.0 637,593 591,265 46,328 7.3 877,629 67.4 DEPARTMENT NET EXPENSES 2,029,496 2,081,277 51,781- 2.6- 17,292,840 16,332,469 960,371 5.6 28,619,007 57.1 PREPARED 2/07/14, 11:57:03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 66,749 16,089 19.4 579,866 456,425 123,441 21.3 994,058 45.9 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 3,082 1,985 1,097 35.6 21,574 23,630 2,056- 9.5- 36,989 63.9 0106 STANDBY PAID 8,333 9,531 1,198- 14.4- 58,331 57,585 746 1.3 100,000 57.6 0110 SALARY VACANCY 1,666- 0 1,666 -100.0 11,662- 0 11,662 -100.0 20,000- .0 SALARIES & WAGES 92,587 78,265 14,322 15.5 648,109 537,640 110,469 17.0 1,111,047 48.4 0201 WORKERS' COMPENSATION INS 2,805 1,651 1,154 41.1 19,635 5,245 14,390 73.3 33,661 15.6 0203 FEDERAL MEDICARE TAX 1,236 1,139 97 7.8 8,652 7,893 759 6.8 14,833 53.2 0204 MEDICAL & HEALTH INSUR 12,254 10,681 1,573 12.8 85,778 73,892 11,886 13.9 147,049 50.2 0205 RETIREMENT CONTRIBUTION 50,342 45,884 4,458 8.9 545,519 510,531 34,988 6.4 797,229 64.0 0206 DEFERRED COMP. CONTRIB 5,394 5,113 281 5.2 37,758 30,970 6,788 18.0 64,733 47.8 0207 DENTAL INSURANCE 1,241 1,095 146 11.8 8,687 7,506 1,181 13.6 14,902 50.4 0208 LONG -TERM DISABILITY INS 265 212 53 20.0 1,855 1,462 393 21.2 3,183 45.9 0209 LIFE INSURANCE 338 279 59 17.5 2,366 1,920 446 18.9 4,058 47.3 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,583- 0 2,583 -100.0 18,081- 0 18,081 -100.0 31,000- .0 EMPLOYEE BENEFITS 71,292 66,054 5,238 7.3 692,169 639,419 52,750 7.6 1,048,648 61.0 0250 CAPITALIZED ADM OVERHEAD 556- 0 556 -100.0 3,892- 11,660- 7,768 199.6- 6,673 -174.7 CAPITALIZED ADM OVERHEAD 556- 0 556 -100.0 3,892- 11,660- 7,768 199.6- 6,673 -174.7 j �J 0406 OTHER CHEMICALS 35,000 36,801 1,801- 5.1- 245,000 223,094 21,906 8.9 420,000 53.1 CHEMICALS 35,000 36,801 1,801- 5.1- 245,000 223,094 21,906 8.9 420,000 53.1 0501 ELECTRICAL 38,133 16,754 21,379 56.1 228,798 222,295 6,503 2.8 457,600 48.6 0504 WATER 1,312 1,090 222 16.9 9,184 6,713 2,471 26.9 15,750 42.6 0505 TELEPHONE 4,000 4,638 638- 16.0- 28,000 23,622 4,378 15.6 48,000 49.2 UTILITIES 43,445 22,482 20,963 48.3 265,982 252,630 13,352 5.0 521,350 48.5 0603 GENERAL REPAIRS & MAINT 3,333 2,039 1,294 38.8 23,331 42,058 18,727- 80.3- 40,000 105.1 0604 OUTSIDE REPAIRS & MAINT. 15,870 10,641 5,229 32.9 111,090 71,472 39,618 35.7 190,450 37.5 REPAIRS & MAINTENANCE 19,203 12,680 6,523 34.0 134,421 113,530 20,891 15.5 230,450 49.3 0704 JANITORIAL & REFUSE REMOV 583 1,595 1,012- 173.6- 4,081 11,033 6,952- 170.4- 7,000 157.6 HAULING & DISPOSAL 583 1,595 1,012- 173.6- 4,081 11,033 6,952- 170.4- 7,000 157.6 0901 OUTSIDE SAFETY SERVICES 0 1,972 1,972- .0 3,950 3,944 6 .2 8,200 48.1 0902 TECHNICAL SERVICES 5,575 10,358 4,783- 85.8- 39,025 79,684 40,659- 104.2- 66,900 119.1 OUTSIDE SERVICES 5,575 12,330 6,755- 121.2- 42,975 83,628 40,653- 94.6- 75,100 111.4 1103 OPERATING SUPPLIES 1,583 4,136 2,553- 161.3- 11,081 13,343 2,262- 20.4- 19,000 70.2 PREPARED 2/07/14, 11:57 :03 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 - - -------------------------------------------------------------------------------------------------------------------------------- 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 10,500 0 10,500 100.0 18,000 .0 1106 SAFETY SUPPLIES 300 141 159 53.0 2,100 1,274 826 39.3 3,600 35.4 MATERIALS & SUPPLIES 3,383 4,277 894- 26.4- 23,681 14,617 9,064 38.3 40,600 36.0 1201 RENTS & LEASES 83 0 83 100.0 581 389 192 33.0 1,000 38.9 1202 PUBLIC AGENCY FEES 1,632 11,243 9,611 - 588.9- 11,424 14,668 3,244- 28.4- 19,585 74.9 1204 TUITION REIMBURSEMENT 229 0 229 100.0 1,603 0 1,603 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 999 770 229 22.9 6,993 5,992 1,001 14.3 11,990 50.0 1206 CERTIFICATION & LICENSES 95 0 95 100.0 665 21 644 96.8 1,140 1.8 1208 SUBSCRIPTION /PUBLICATION 16 0 16 100.0 112 0 112 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 16 0 16 100.0 112 0 112 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 123 0 123 100.0 861 526 335 38.9 1,482 35.5 1213 MISCELLANEOUS 25 38 13- 52.0- 175 168 7 4.0 300 56.0 OTHER EXPENSES 3,218 12,051 8,833 - 274.5- 22,526 21,764 762 3.4 38,647 56.3 DEPARTMENT NET EXPENSES 273,730 246,535 27,195 9.9 2,075,052 1,885,695 189,357 9.1 3,486,169 54.1 C PREPARED 2/07/14, 12:06:34 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------------- MONTH-TO-DATE ------------- -------------- YEAR-TO-DATE -------------- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES-MGMNT. 181,410 145,849 35,561 19.6 1,269r870 990,171 279,699 22.0 2,176,963 45.5 0102 SALARIES & WAGES-NON MGMT 1,963r137 1,936,051 27,086 1.4 13,741,959 13,120,523 621,436 4.5 23,557,800 55.7 0103 SALARIES & WAGES-COMP ABS 25,000 24,171 829 3.3 175,000 201,999 26,999- 15.4- 300,000 67.3 0105 OVERTIME 80,781 92,709 11,928- 14.8- 565,467 525,714 39,753 7.0 969,535 54.2 0106 STANDBY PAID 18,975 24,442 5,467- 28.8- 132,825 129,342 3,483 2.6 227,723 56.8 0110 SALARY VACANCY 42,497- 0 42,497-100.0 297,479- 0 297,479-100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,636 124,611 124,025 49.9 1,740,452 1,230,574 509,878 29.3 2,983,722 41.2 0151 OVERTIME 10,515 1,937 8,578 81.6 73,605 42,979 30,626 41.6 126f268 34.0 0152 SALARY VACANCY 4,583- 0 4,583-100.0 32,081- 0 32,081-100.0 55,000- .0 SALARIES & WAGES 2,481,374 2,349,770 131,604 5.3 17,369,618 16,241,302 1,128,31ro 6.5 29,777,011 54.5 0201 WORKERS' COMPENSATION INS 50,625 33,877 16,748 33.1 354,375 113,647 240,728 67.9 607,867 18.7 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 15,000 7,995 7,005 46.7 30,000 26.7 0203 FEDERAL MEDICARE TAX 34,275 32,653 1,622 4.7 239,925 225,949 13,976 5.8 411,616 54.9 0204 MEDICAL & HEALTH INSUR 851,091 756,492 94,599 11.1 5,957,637 5,543,040 414,597 7.0 10,213,400 54.3 0205 RETIREMENT CONTRIBUTION 1,452,638 1,359,386 93,252 6.4 15,168,456 14,297,022 871,434 5.7 22,431,742 63.7 0206 DEFERRED COMP. CONTRIB 144,983 146,306 1,323- .9- 1,014,881 908,894 105,987 10.4 1,740,142 52.2 0207 DENTAL INSURANCE 80,158 79,047 1,111 1.4 561,106 543,595 17,511 3.1 962,263 56.5 0208 LONG-TERM DISABILITY INS 6,862 6,524 338 4.9 48,034 44,971 3,063 6.4 82,635 54.4 0209 LIFE INSURANCE 15,473 14,313 1,160 7.5 108,311 99,295 9,016 8.3 186,021 53.4 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 360,000 .0 0212 BENEFIT VACANCY 94,581- 0 94,581-100.0 662,067- 0 662,067-100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,40Q. 100.0 EMPLOYEE BENEFITS 2,541,524 2,428,598 112,926 4.4 26,190,058 25,168,808 1,021,250 3.9 39,275,086 64.1 C_ TOTAL SALARY AND BENEFITS 5,022,898 4,778,368 244,530 4.9 43,559,676 41,410,110 2,149,566 4.9 69,052,097 60.0 PREPARED 2/14/14, 8:37:38 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------ ----- ----- -- - - - - -- CURRENT ASSETS CASH 755,650.22 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 47,200,000.00 ACCOUNTS RECEIVABLE 22,203.36 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 9,606.12 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 528,298.60 AVAD - ALHAMBRA VLY AR 1,614,556.95 DUE FROM R/E 44,448,174.95 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 19,559,988.39 TOTAL CURRENT ASSETS 114,148,043.92 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 13,338,997.75 TOTAL NET PROPERTY, PLANT & EQUIPMENT 13,338,997.75 -------- - - ---- TOTAL ASSETS 127,487,041.67 -------- -- - - -- -------------- LIABILITIES DUE TO R/E 88,607,513.69 - DUE TO S/I .00 DUE TO DEBT FUND 69,465.67- C PREPARED 2/14/14, 8:37:38 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------------- ------------------- - - - --- ACCOUNTS PAYABLE SALES TAX PAYABLE REFUNDABLE CONTT 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 110,925.64- 16, 873•. 97- 113,760.60- 5,558.34- 326,197.32- .00 26,099,344.96- .00 12,137,401.48- 89,250,295.23- 38,236,746.44- -------------- 127,487,041.67- -------------- -------------- C23 PREPARED 2/07/14, 11:56:59 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 3,818 3,818 .0 3,310,000 3,638,929 328,929 9.9 6,628,000 54.9 SEWER SERVICE CHARGES 0 3,818 3,818 .0 3,310,000 3,638,929 328,929 9.9 6,628,000 54.9 1500 MAIN LINES INSPECTION 13,583 30,030 16,447 121.1 95,081 141,207 46,126 48.5 163,000 86.6 1600 PLAN REVIEW 5,000 8,365 3,365 67.3 35,000 38,437 3,437 9.8 60,000 64.1 1900 OVERTIME INSPECTION 1,250 606 644- 51.5- 8,750 2,135 6,615- 75.6- 15,000 14.2 2100 TV REINSPECTION 83 0 83- 100.0- 581 0 581 - 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 1,210,360 811,194 203.2 2,794,162 5,534,403 2,740,241 98.1 4,790,000 115.5 4100 REBATES TO DISTRICT 83 0 83- 100.0- 581 0 581- 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,916 252,320 189,404 301.0 440,412 436,733 3,679- .8- 755,000 57.8 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 102,081 120,844 18,763 18.4 175,000 69.1 4501 INTEREST INCOME 16,083 10, 419 5,664- 35.2- 112,581 66,058 46,523- 41.3- 193,000 34.2 4600 TAX REVENUE 0 119,460 119,460 .0 1,200,000 2,076,975 876,975 73.1 8,102,000 25.6 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- 11,662 15,818 4,156 35.6 20,000 79.1 6127 CAD REIMBURSEMENT 0 6,141 6,141 .0 0 58,172 58,172 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,692 7,692 .0 0 .0 OTHER REVENUES 514,413 1,637,701 1,123,288 218.4 4,827,141 8,498,474 3,671,333 76.1 18,615,000 45.7 /�p(%� FUND TOTALS 514,413 1,641,519 1,127,106 219.1 8,137,141 12,137,403 4,000,262 49.2 25,243,000 48.1 PREPARED 2/07/14, 12:08:09 PROGRAM /C3I185L4 CENTRAL CONM COSTA SANITARY DISTRICT ------------------------------------------- TYPE TP Treatment Plant TOTAL 4570TA O0• ** r 7283 FIRE PROT SYS DERVMT 318,000 7284 TP HAZARD ID /REIEDIATION 125,000 7287 TP MASTER PLAN UPDATE 467,000 7301 ZREAn4ESlT PLANT PLANNING 2,177, 000 7311 TP SAFETY ENHANC. PH 4 100,000 SUB- TC7TAL : 3,187,000 ONE -TIME RENOVATION 7272 ELECTRIC BLOWER RENOV 7285 PRINRIRY TRFAUZNT RENOV 7289 POB SEISMIC UPGRADE 7291 PU-1P /BLOWER SEISMIC UPGRD 7292 SPIPTUJGEAR REFURBISBMr -P2 7294 SEC PROCESS IMPS 7295 AIM BOILER BURNER UPGRADE 7296 SEISMIC UPGRADES FOR SCB 7297 WET /DRY SCRUBBER REPIa4r 7302 PE POMP REFURB, PH 2 7304 INSTR & CNTRL -PLC UPGRADE 7308 C7JGElQ CONTROLS UPGRADE 7309 DAF TANKS RENOVATION 7310 TP PIPING RENCV. PH 8 7313 SOLIDS HANDLING EQP EVAL 474,000 14,947,000 190,000 405,000 300,000 50,000 215,000 150,000 25,000 25,000 60,000 682,050 100,000 100,000 100,000 CAPITAL EAPROVEME T BUDGET 586 OF FISCAL YEAR ELAPSED PERIOD ENDING: 1/31/2014 PACE 1 ACCOUNTING PERIOD 7/2014 TOTAL PROJECT PCT 884 EXPENDED PCT EXPENDED REMAINING PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED COST EST ---------------------------------------------------------------------------------------- TO DATE FM THIS FY YEAR YTD m2m BUDGET 358,000 305,602 96 30,000 125,206 417 600 12,398 868,000 117,821 94 80,000 0 0 0 7,179 356,700 371,379 80 5,000 2,400 48 0 95,621 3,233,600 1,775,323 82 810,000 671,882 83 18,505 401,677 45,000 12,148 12 5,000 12,148 243 0 87,852 4,861,300 2,582,273 81 930,000 811,636 87 19,105 604,727 1,447,400 442,601 13,500,000 2,882,931 1,297,100 140,189 3,800,000 303,123 1,536,500 118,544 1,429,500 47,403 230,000 187,700 133,700 137,690 6,622,000 964 70,000 16,843 800,000 41,276 800,000 56,763 100,000 54,235 1,250,000 72,859 150,000 9,561 SUB -TOTAL : 17,823,050 33,166,200 4,512,682 RECURRING RENOVATIC N 7254 TP CATHODIC PROT SYS REPL 7265 TP EQUIH�M REPLACRMU 7268 TP FACILITIES RENUV 7269 TP ASSET I ST 7298 PIPING RENOVATION, PH7 SUB -TOTAL : SUBSTANTIALLY CCMPLETE 7241 WET WEATHER BYPASS IMPS SUB -TOTAL : 600,000 1,250,000 250,000 1,184,000 1,417,000 4,701,000 3,320,000 3,320,000 UNALLOCATED AMDRIZATIONS 3,017,650 PROGRAM CONTINGENCY 129,300 93 150,000 20,269 14 884 31,399 19 5,400,000 1,606,654 30 278,639 12,064,069 74 1,000 4,450 445 464 49,811 75 850,000 7,309 1 0 101,877 40 200,000 11,781 6 0 181,456 95 45,000 0 0 0 2,597 87 100,000 48,483 49 254 27,300 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 8 400,000 54,941 14 17,922 625,287 54 100,000 46,759 47 5,382 45,765 73 100,000 72,859 73 11,154 27,141 10 50,000 9,561 19 7,550 90,439 25 7,533,000 1,885,622 25 322,249 13,310,368 600,000 549,290 92 5,000 8,619 172 0 50,710 1,202,000 1,069,725 86 50,000 47,920 96 1,722 180,275 3,950,000 220,016 88 87,000 0 0 0 29,984 964,100 718,409 61 150,000 57,660 38 24,471 465,591 1,016,000 1,408,448 99 5,000 109,974 200 1,484 8,552 7,732,100 3,965,888 84 297,000 224,173 76 27,677 735,112 3,320,000 3,283,716 99 10,000 6,327 63 0 36,284 3,320,000 3,283,716 99 10,000 6,327 63 0 36,284 0 0 E6- PREPARED 2/07/14, 12:08:09 CAPITAL IMPROVEMENT BUDGET PAGE 2 PRCGRPM /Ci1185L4 58% OF FISCAL YEAR ELAPSED ACOOUNTING PERIOD 7/2014 CENTRAL OO]TRA OOSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RESLINING PROT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET = EST TO DATE PM THIS FY YEAR YTD DENTH BUDGET Treatment Plant 32,178,000 49,079,600 14,344,559 45 8,770,000 2,927,758 33 369,031 17,833,441 BOOM PREPARED 2/07/14, 12:08:09 CAPITAL IMPROVEMENT BUDGET PROGRAM /G,II85L4 58% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 --------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCP PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY rte;• r. 5948 SEWER TV INSPECTION, PH2 5955 SUSPENDED PIPE SUPPORT 5976 DIABLO RENOVATIONS PH2 5982 PIPE BURST BLANKET 5991 P.H. SEWER RENOV PH 2 5993 EORC MAIN ASSESSMENT 5999 CIPP BLANKET CONTRAST 8404 LAFAYE TE SEWER RENOV PH8 8405 2013 CIPP PROJECT 8410 CATHODIC PROP SYS REPL, 8411 NO.ORINDA SEWER REN. PH 5 8413 WICK SEWER REN., PH 10 8415 MARTINEZ PH 4 SEWER REN. 8417 SURVEY MICEENT INSTALL 8421 LAFAYETTE SEWER RENOV PH9 SUB -TOTAL : REGL/Ca4P/URGNP /PING /SAFE 5962 MANHOLE REM OT LVL M,WITOR 8419 COLLECTION SYSTM PLANNING SUB -TOTAL EXPANSION 5773 'R-= ROAD CAD 5937 A MERA VALLEY ASSMT DST 8412 PH GRAYSON CREEK TRUNK SW 8418 OJL.SYS. MODELING UPGRADE 8420 13 -14 DEVELOR4,?T SEWERAGE SUB -TOTAL : PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 5995 SR AND MTZ BYPASS PUMPS 6003 SR PUMPING STATION UPGRAD 8403 BUC-WW AIR PUMP ST REPL 8406 POMP STATION SAFETY IMPS 8407 MARTINEZ BYPASS POMP 8409 PS SCADA 0&M MANUAL 8414 MDR RMIG ST.CHOPPER PUMP 1,926,165 392,000 3,563,000 828,000 400,000 127,000 472,000 2,304,500 2,978,000 200,000 600,000 579,000 260,000 100,000 250,000 14, 979, 665 325,500 200,000 525,500 121,000 200,000 700,000 100,000 681,000 1,802,000 640,000 55,000 452,000 50,000 60,000 200,000 20,000 100,000 8,401,000 1,515,133 274,000 385,969 2,736,000 1,965,320 623,500 405,570 2,383,300 133,017 177,000 95,351 213,000 107,798 2,619,000 2,127,562 4,928,000 2,259,044 1,000,000 11,436 2,650,000 536,205 2,600,000 609,137 2,060,000 140,059 500,000 73,267 2,060,000 0 33,224,800 10,364,868 325,500 131,963 1,450,000 45,729 1,775,500 177,692 0 124,539 134,600 130,063 2,900,000 514,602 550,000 35,209 7,881,000 636,020 11,465,600 1,440,433 845,500 550,949 74,000 44,391 458,000 417,799 451,000 83 540,000 0 78,500 91,684 20,000 12,480 400,000 19,964 SUB -TOTAL : 1,577,000 2,867,000 1,137,350 PAGE 3 ACCOUNTING PERIOD 7/2014 7r 1.7 II 71I ]rPi II III •7 r• I I`' r.I �.r• r.I •.: all r • Ifeaf 79 800,000 385,503 48 44,770 411,032 99 40,000 199,735 499 0 6,031 55 1,500,000 1,258,424 84 79,469 1,597,680 49 100,000 43,160 43 0 422,430 33 200,000 0 0 0 266,983 75 50,000 16,092 32 895 31,649 23 100,000 60,495 61 1,264 364,202 92 1,500,000 892,767 60 46,012 176,938 76 2,500,000 1,541,975 62 14,035 718,956 6 50,000 4,572 9 138 188,564 89 550,000 80,935 15 19,268 63,795 105 1,000,000 335,439 34 31,834 30,137- 54 250,000 113,701 46 6,144 119,941 73 50,000 22,566 45 2,064 26,733 0 250,000 0 0 0 250,000 69 8,940,000 4,955,364 55 245,893 4,614,797 41 100,000 1,030 1 895 193,537 23 120,000 45,729 38 3,220 154,271 34 220,000 46,759 21 4,115 347,808 103 0 70,625 0 0 3,539- 65 5,000 1,061 21 0 69,937 74 800,000 125,630 16 18,760 185,398 35 250,000 34,151 14 7,496 64,791 93 681,000 636,020 93 62,713 44,980 80 1,736,000 867,487 50 88,969 361,567 86 75,000 3,125 4 0 89,051 81 5,000 0 0 0 10,609 92 5,000 46,999 940 280 34,201 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 50,124 7 280 439,650 C PREPARED 2/07/14, 12:08:09 CAPITAL IMPPOVEIENT BUDGET PAGE 4 PROGRAM /Q�1185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2014 CENTRAL Oa4TRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REtQ 2 um PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE -------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD 141m 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 RENCV PH9 3,088,000 3,088,000 3,076,856 100 1,000 32,885 289 5,589 11,144 SUB -TOTAL : 5,677,000 5,677,000 5,656,779 100 11,000 33,116 301 5,589 20,221 UNALLOCATED AUIHORIZATICNS 3,977,585 0 PROGRAM 0 NTINGENCY 627,950 0 Collection System 29,166,700 55,009,900 18,777,122 64 11,663,000 5,952,850 51 344,846 10,389,578 PREPARED 2/07/14, 12:08:09 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /Ci185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2014 ---------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Irrprovements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMSINING PROD ALICCATED PROJECT EMENDED EXP CIB EST THIS EXP THIS AI OCATED NO PROJECT TITLE -------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PM THIS FY YEAR YTD lq= BUDGET VEFIICTES, EQUIP & EURN 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 271,965 31 645,400 271,965 42 6,881 614,435 SUB -TOTAL : 886,400 645,400 271,965 31 645,400 271,965 42 6,881 614,435 Nom, VT INFO SYSTEMS 8195 = TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,166,283 93 1,100,000 148,999 14 7,080 479,717 8227 CEI TREATMENT PLANT 500,000 525,800 222,444 45 150,000 0 0 0 277,556 8232 CEI /SMMS REPLACEMENT 750,000 833,000 389,531 52 450,000 138,382 31 7,348 360,469 SUB -TOTAL 7,896,000 6,843,800 6,778,258 86 1,700,000 287,381 17 14,428 1,117,742 PROJECTS 8207 ORAL SECURITY ACCESS 60,000 73,000 47,616 79 10,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 753,000 1,021,000 769,242 102 90,000 39,810 44 8,210 16,242- 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 218,769 100 60,000 19,853 33 0 231 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 55,100 43,545 69 5,000 0 0 0 19,455 8226 SEISMIIC n-TRONUMS HOB 5,941,000 6,221,000 5,346,340 90 1,800,000 2,136,980 119 270,082 594,660 8229 MARTINEZ EASEMENT ACQUIS 130,000 144,000 115,052 89 5,000 475 10 0 14,948 8230 CAPITAL LEGAL. SERVICES 210,000 465,000 76,720 37 70,000 2,187 3 440 133,280 8233 CSOD FACILITY IMPROVEMENT 200,000 350,000 141,609 71 30,000 4,723 16 880 58,391 8234 HOB IMPROVEMENTS 234,000 1,385,000 241,680 103 160,000 82,124 51 21,624 7,680- 8236 DISTRICT EASEMENTS 75,000 740,000 37,887 51 75,000 37,887 51 1,896 37,113 9999 CAPITAL PROJECT CLEARING 0 36,500 22,133 0 1,000 22,131 213 0 22,133 - SUB -TOTAL : 7,885,000 10,664,600 7,060,593 90 2,306,000 2,346,170 102 303,132 824,407 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 UNALLOCATED AUTHORIZATIONS 2,501,461 0 PROGRAM CONTINGENCY 176,150 0 General IrrQrovements 20,138,654 18,947,443 14,904,459 74 4,651,400 2,894,329 62 324,441 5,234,195 a9 PREPARED 2/07/14, 12:08:09 PROGRAM /GNn85L4 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------ --------- ----- ------ - - - --- TYPE RW Recycled Water TOTAL TOTAL NO PROJECT TITLE BUDGET COST EST CAPITAL nd4Uv RENT BUDGET 588 OF FISCAL YEAR ELAPSED PERIOD ENDING: 1/31/2014 PROJECT PCT EXPENDED PCT EXPENDED EXP CIB EST THIS EXP TO DATE PTD THIS FY YEAR YTD 7259 RECYCLED WATER PLANNING 1,657,500 1,759,000 1,654,908 100 105,000 198,625 189 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 5,000 0 0 7279 CONCORD NAVAL WEAPCNS REW 280,000 321,000 264,855 95 5,000 699 14 7299 CCf4CORD LANDSCAPE PROJECT 3,915,000 4,336,000 3,499,554 89 3,060,000 1,281,126 42 7300 REFINERY RECYCLED WATER 150,000 406,100 132,044 88 100,000 75,701 76 7306 ZONE 1 RECYCLED WATER 220,000 3,271,000 6,887 3 220,000 6,887 3 SUB -TOTAL : 6,242,500 10,127,800 5,568,332 89 3,495,000 1,563,038 45 PAGE 6 ACCOUNTING PERIOD 7/2014 r a •r. 18,351 2,592 0 9,916 89 15,145 25,598 415,446 8,286 17,956 4,994 213,113 57,318 674,168 UNALLOCATED AUTHORIZATIONS 546,650 0 PROGRAM CONTINGENCY 40,350 0 Recycled Water 6,829,500 10,127,800 5,568,332 82 3,495,000 1,563,038 45 57,318 1,261,168 GRAND TOTAL 88,312,854 133,164,743 53,594,472 0 28,579,400 13,337,975 0 1,095,636 34,718,382 C3O CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JANUARY, 2014 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2014 was 0.240 %. (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 0.245 %. C31 (5) The market value of the portfolio on January 31, 2014 was $47,204,720. 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 CUMULATI\ 519 State of Calif. LAIF 8/86 -2/90 - - -- 1 (1) 40,200,000 45,700,000 (5,500,000) 40,200,000 40,211,562 85.17% 9,095.01 37,615.22 46,710.: 897 Abbey National Comm Pa 12/23/13 06/19/14 138 0.29 4,992,831 5,000,000 5,000,000 4,993,544 10.59% 362.50 362.50 725.1 898 Union Bank of Calif. NCD 12/23/13 06/23114 142 0.23 2,000,000 2,000,000 2,000,000 1,999,614 4.24% 115.00 115.00 230.1 (5,500,000) (4) 47192 831 52,700,000 0 47.200,000 47,204,720 100.00% 9,572.51 38,092.72 47,665.: (3) (5) (6) (305.99) 805.18 499.' 9.266.52 38,897.90 48.164.4 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2014 was 0.240 %. (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 0.245 %. C31 (5) The market value of the portfolio on January 31, 2014 was $47,204,720. 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 2/14/14, 8:37:38 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE -------------------------------------------------------------------------------------------------------------- ----- ----------- - - - - -- CURRENT ASSETS CASH 435,904.53 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 876.49 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 TOTAL ASSETS -------- - - -- -- 4,736,781.02 -- ------ - - - - -- -------------- LIABILITIES DUE TO R/E 60,318.87 - DUE TO S/C 9,565.33 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 23,270.33 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,093,154.53 - 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 644,985.18 REVENUE SUMMARY 605,970.87- TOTAL FUND EQUITY 3,643,626.49 - -- ----- -- - - --- TOTAL LIABILITIES AND FUND EQUITY 4,736,781.02 - -------------- 0 PREPARED 02/07/14, 12:08:35 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATICH RECOVERIES 7401 OCtIMBUTION FRCM 001 * SUB -FOND A 4501 INTEREST 7301 SUBROGATION PECCVERIFS 7401 CXNIRIBTTICN FRCM O&M * SUB -FUND B 4501 INTEREST 7301 SUMMATION RECOVERIES 7401 (XNTRIBUTICN FROM O&M 7501 INSURANCE RECCIVERY - HHW * SUB -FUND C CENTRAL CCUM COSTA SANITARY DISTRICT PACE 1 SELF- INSUPRKE REVENUE REPORT AOOOUNTING PERIOD 07/2014 PERIOD ENDING:1 /31/2014 - - - - -- M 4TH- TO-DATE -- - - - - -- - - - - -- YEAR-TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance 8 Budget Actual Variance % BUDGET % 270 194 76- 28.15- 1,890 1,399 491- 25.98- 3,250 43.05 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 194 76- 28.15- 1,890 1,399 491- 25.98- 3,250 43.05 650 466 184- 28.31- 4,550 3,358 1,192- 26.20- 7,800 43.05 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 466 184- 28.31- 4,550 3,358 1,192- 26.20- 7,800 43.05 316 169 147- 46.52- 2,212 1,214 998- 45.12- 3,800 31.95 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 .00 316 169 147- 46.52- 602,212 601,214 998- .17- 635,300 94.63 - - - - -- 1,236 ------- - - - - -- - 829 --- -- - -- - -- --- 407- - - - - -- ------------ 32.93- 608,652 ------------ ------------ 605,971 --------- 2,681- ------------ .44- 646,350 ---- 93.75 C3-3 PREPARED 02/07/14, 12:08:41 PROGRAM SELFEXP ACXbUNI' DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE C IAM S ADJUSTS ]E[ST * SUB -FUND C CENTRAL CCUTRA OOSTA SANITARY DISTRICT SELF - INSURANCE EXPENSE REPORT PERIOD ENDING: 1/31/14 - - - - -- M 4TH -TO -DATE BUDGET Actual 20,833 3,366 1,250 2,281 3,333 967 25,416 6,614 0 0 8,333 19,907 2,916 0 11,249 19,907 833 0 1,250 228 416 0 0 69,534 0 0 0 0 0 0 2,499 - - -- 69,762 ------- - - - - -- - - 39,164 96,284 PAGE 1 ACCOUNTING PERIOD 07/2014 -- - - - - -- - - -- -- YEAR -TO -DATE -- -- - - -- ANNUAL Variance % Budget Actual Variance % BUDGET % 17,467 83.84 145,831 32,853 112,978 77.47 250,000 13.14 1,031- 82.48- 8,750 19,613 10,863- 124.15- 15,000 130.75 2,366 70.99 23,331 8,643 14,688 62.95 40,000 21.61 18,802 73.98 177,912 61,108 116,804 65.65 305,000 20.04 0 .00 0 0 0 .00 0 .00 11,574- 138.89- 58,331 82,501 24,170- 41.44- 100,000 82.50 2,916 100.00 20,412 0 20,412 100.00 35,000 .00 8,658- 76.97- 78,743 82,501 3,758- 4.77- 135,000 61.11 833 100.00 5,831 0 5,831 100.00 10,000 .00 1,022 81.76 8,750 1,442 7,308 83.52 15,000 9.61 416 100.00 2,912 0 2,912 100.00 5,000 :00 69,534- .00 351,000 366,467 15,467- 4.41- 351,000 104.41 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 67,263- 2,691.60- 468,493 501,377 - - - - -- ------ 32,884- - - - - -- 7.02- --- - - - - -- ---- 482,500 -- - - - - -- 103.91 -- - - - - -- -- - - - - -- 57,120- --- - - - --- ------ 145.85- - - - - -- 725,148 ---- -- 644,985 80,163 11.05 922,500 69.92 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JANUARY, 2014 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 4,301,237 100.00% 876.49 5,205.41 6,081.90 (3) 4,300,000 4,300,000 0 4,300,000 4,301,237 100.00% 876.49 5,205.41 6,081.90 (2) 45.24 (87.27) (42.03) 921.73 5,118.14 6,039.87 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2014 was 0.240 %. (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 0.240 %. (4) The market value of the portfolio on January, 2014 was $4,305,138. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. E FOR PREPARED 2/14/14, 8:37 :38 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 7/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 02/07/14, 12:08:47 PROGRAM DEBTREV ACCOUNT DESCRIPTION 4550 1998 BOWD INTEREST INCaZE 4551 2002 BOND INTEREST INCQ�E 4552 RECYC H2O LOAN 1NT INCQME 4553 2009 BOND INTEREST INO M 4600 TAX REVENUE * REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 1/31/2014 PAGE 1 ACCOUNTING PERIOD 07/2014 - - - - -- MYM -TO -DATE -- - - - - -- - - - - -- YEAR- TO-DATE -- - - - - -- ANNUAL BUDGET Actual Variance 8 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 5,563,816 5,563,816 0 .00 5,563,816 100.00 0 0 0 .00 5,563,816 5,563,816 0 - - - - -- --- .00 - - - - -- 5,588,816 ------ - - - - -- 99.55 --- - - - - -- - - - - -- 0 ------- - - - - -- ------ 0 - - - --- --- 0 - - - - -- .00 --- - - - - -- 5,563,816 ------ - - - - -- ------ 5,563,816 0 .00 5,588,816 99.55 C PREPARED 02/10/14, 15:05:39 PROGRAM DEBTEXP ACCOUNT DESCRIPTICN 1250 1998 BOND INTEREST EXP 1251 2002 BC ND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CEN`RAL OCKITRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 1/31/2014 PACE 1 ACOOUDIfING PERIOD 07/2014 -- - - -- MIEH -TO -DATE -- - - -- -- - - - - -- YEAR -TO -DATE -- - - - --- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 22,538 .00 0 0 0 .00 295,651 289,608 6,043 2.04 1,681,696 17.22 0 0 0 .00 295,651 289,608 ------ 6,043 - - ---- --- 2.04 - - -- -- 1,704,234 --------------------- 16.99 - - - - -- 0 ------- --- - -- ------ 0 - -- - -- - -- 0 - - - - -- .00 --- - - - - -- 295,651 -- ---- - - - - -- 289,608 6,043 2.04 1,704,234 16.99 38