Loading...
HomeMy WebLinkAbout00. Agendacentral Sanitary District REGULAR MEETING OF THE CENTRAL CONTRA COSTA SANITARY DISTRICT FINANCE COMMITTEE Member Nejedly Member Williams (Alternate) Monday, March 24, 2014 3:00 p.m. Executive Conference Room 5019 Imhoff Place Martinez, California INFORMATION FOR THE PUBLIC ADDRESSING THE COMMITTEE ON AN ITEM ON THE AGENDA BOARD OF DIRECTORS: DAVID R. WILLIAMS President MICHAEL R. MCGILL President Pro Tem PAUL H. CAUSEY JAMES A. NEJEDLY TAD J. PILECKI PHONE: (925) 228 -9500 FAX: (925) 372 -0192 www.centralsan.org Anyone wishing to address the Committee on an item listed on the agenda will be heard when the Committee Chair calls for comments from the audience. The Chair may specify the number of minutes each person will be permitted to speak based on the number of persons wishing to speak and the time available. After the public has commented, the item is closed to further public comment and brought to the Committee for discussion. There is no further comment permitted from the audience unless invited by the Committee. ADDRESSING THE COMMITTEE ON AN ITEM NOT ON THE AGENDA In accordance with state law, the Committee is prohibited from discussing items not calendared on the agenda. You may address the Committee on any items not listed on the agenda, and which are within their jurisdiction, under PUBLIC COMMENTS. Matters brought up which are not on the agenda may be referred to staff for action or calendared on a future agenda. AGENDA REPORTS Supporting materials on Committee agenda items are available for public review at the Reception Desk, 5019 Imhoff Place, Martinez. Reports or information relating to agenda items distributed within 72 hours of the meeting to a majority of the Committee are also available for public inspection at the Reception Desk. During the meeting, information and supporting materials are available in the Conference Room. AMERICANS WITH DISABILITIES ACT In accordance with the Americans With Disabilities Act and state law, it is the policy of the Central Contra Costa Sanitary District to offer its public meetings in a manner that is readily accessible to everyone, including those with disabilities. If you are disabled and require special accommodations to participate, please contact the Secretary of the District at least 48 hours in advance of the meeting at (925) 229 -7303. Finance Committee March 24, 2014 Page 2 Call Meeting to Order 2. Public Comments *3. Review draft Position Paper approving single rate of Administrative Overhead Percentage of 194 percent for Fiscal Year (FY) 2014 -15 and receive presentation from Matrix Consulting Group, the District's overhead consultant Staff Recommendation: Review and recommend Board approval of revised Administrative Overhead Percentage of 194 percent for FY 2014 -15. 4. Old Business *a. Review staff's response to questions regarding an expenditure at the previous meeting: Check / Date Amount Vendor Information Requested Response included in the Agenda Packet 198927 $807.03 Brook Additional clarification regarding the charges related 02/10/14 Furniture to rental furniture used by Source Control Rental employees, who remained in the Warehouse Bays rather than returning to the Headquarters Office Building (HOB) after the seismic retrofit work was com feted. Staff Recommendation: Review staff's response. 5. Expenditures *a. Review Expenditures Staff Recommendation: Review and recommend Board approval. *6. Review draft Position Paper reviewing the financial status and budget of the Self - Insurance Fund and approving the allocation of $650,000 to the fund from the FY 2014 -15 O &M Budget Staff Recommendation: Review and recommend Board approval of the allocation. *7. Review Fiscal Year (FY) 2013 -14 key Operations and Maintenance (O &M) Budget assumptions and 2014 -15 Pass 1 Budget projections with 10 percent cut scenario Finance Committee March 24, 2014 Page 3 Staff Recommendation: Review budget assumptions and provide input to staff if needed. *8. Review February 2014 Financial Statements and Investment Reports Staff Recommendation: Review and recommend Board approval. 9. Announcements a. Next meeting scheduled for Monday, April 7, 2014 at 3:00 p.m. 10. Suggestions for future agenda items 11. Adjournment * Attachment Central Contra Costa Sanitary District :50 ' BOARD OF DIRECTORS 40 POSITION PAPER 40�&& Board Meeting Date: April 3 2014 Subject: APPROVE ADMINISTRATIVE OVERHEAD PERCENTAGE FOR FISCAL YEAR 2014 -15 Submitted By: Thea Vassallo, CPA, CMA Initiating Dept. /Div.: Thea Vassallo, CPA, CMA Administration /Finance & Accounting Finance Manager REVIEWED AND RECOMMENDED FOR BOARD ACTION: Roger S. Bailey General Manager ISSUE: Board approval is needed to revise the annually updated administrative overhead percentage in order to recover the full cost of the indirect services provided by the District. RECOMMENDATION: Approve a single administrative overhead percentage of 194% for FY 2014 -15 to be used for billing outside agencies, calculating the annual Environmental and Development - Related Rates and Charges, and for internal use in charging to Capital Projects (administrative and non -work hours percentages used). FINANCIAL IMPACTS: Minimal impact to revenues. ALTERNATIVES /CONSIDERATIONS: Continue to use a two -tier rate, as was done for Fiscal Year (FY) 2013 -14. Using that same methodology would produce an administrative overhead percentage for FY 2014 -15 of 229 %, and 214% for the three - year average smoothing rate for billing outside agencies and calculating the annual Environmental and Development - Related Rates and Charges. Consider an overhead rate increase other than the current method or the three -year average. BACKGROUND: In prior years, the purpose of calculating administrative overhead, employee benefits, and non -work hours rates was to follow the Board's direction for the District to recover the full cost of the indirect services it provides. See summary of Administrative Overhead Methodologies in Attachment 1. Administrative overhead consists of all Administrative indirect costs for the entire District that are incurred for a common purpose benefiting more than one task. This rate is the largest component of the District's overhead rate and includes Other Post - Employment Benefits (OPEB) contributions for active and retired employees, OPEB C: \Documents and Settings \cgee \Local Settings \Temporary Internet Files \Content.Outlook \4VS9801A \OH rate 14 -15 - after consultant report (3).doc Page 1 of 3 POSITION PAPER Board Meeting Date: April 3, 2014 Subject APPROVE ADMINISTRATIVE OVERHEAD PERCENTAGE FOR FISCAL YEAR 2014 -15 Trust contributions, and any additional Unfunded Actuarial Accrued Liability (UAAL) ($5- $10 million) payments. Employee benefits consists of costs associated with retirement pension payments, medical premiums, deferred compensation contributions in lieu of social security, and other similar benefits expressed as a percent of salaries. Non -work hours consists of the value of vacation, sick leave, administrative leave, birthday holiday, and earned overtime expressed as a percentage of annual work hours. The FY 2013 -14 administrative overhead rate of 220% was approved by the Board at the January 10, 2013 Board Meeting. Subsequently, at the February 19, 2013 Budget and Finance Committee meeting, Environmental Services staff discussed the FY 2013- 14 Board - approved overhead rate and its effects on the Environmental and Development - Related Rates and Charges. The Committee received the District's five - year history of overhead at the March 4, 2013 Committee meeting. On March 18, 2013, the Committee concurred with staffs recommendation that a two -tier rate be implemented, using a revised rate of 196% (three -year average rate) for billing outside agencies and in calculating the annual Environmental and Development - Related Rates and Charges, and the previously approved rate of 220% using the admin and non -work hour component percentages for charging to Capital Projects. On April 4, 2013, the Board approved the two- tiered overhead rate for FY 2013 -14 only. At that meeting, it was also suggested by several Board Members that staff conduct further analysis as to the District's methodology for calculating the administrative overhead percentage prior to presenting the matter for consideration for FY 2014 -15. During 2013, District staff in conjunction with Matrix Consulting Group (Matrix), further reviewed the current methodology used by the District and analyzed other allowable methods used to calculate overhead. Matrix issued its draft report on March 5, 2014. Matrix reported that the methodology that the District currently uses is compliant with state and federal guidelines, and is consistent with other agencies and jurisdictions, so there is no immediate need for change. The District is currently in the process of considering new financial software and will continue to consider changes as needed. District staff, with the help of Matrix, has proposed a different methodology for FY 2014- 15. The four main items deliberated by District staff and the consultant included the following: CADocuments and Settings\cgee\Local Settings \Temporary Internet Files \Content.Outlook\4VS9801A \OH rate 14 -15 - after consultant report (3).doc POSITION PAPER Board Meeting Date: April 3, 2014 Subject: APPROVE ADMINISTRATIVE OVERHEAD PERCENTAGE FOR FISCAL YEAR 2014 -15 • Use of audited or budgeted benefits for the Benefits component • Treatment of OPEB contribution for active employees and retirees • Treatment of retiree premiums • Treatment of additional UAAL payments See Attachment 1 for a summary of overhead rates and pros and cons of the four items mentioned above. Attachment 2 is the "Draft Report on the Overhead Rate Evaluation Study" prepared by Matrix which was provided to all Board Members on March 11, 2014. COMMITTEE RECOMMENDATION: The Finance Committee will review the overhead methodology and "Draft Report on the Overhead Rate Evaluation Study" prepared by Matrix Consulting Group at its meeting held on March 24, 2014. RECOMMENDED BOARD ACTION: Approve updated administrative overhead percentage of 194% for FY 2014 -15. Attached Supporting Documents: 1. Administrative Overhead Methodologies 2. Draft Report on the Overhead Rate Evaluation Study CADocuments and Settings \cgee \Local Settings \Temporary Internet Files \Content.Outlook \4VS9801A \OH rate 14 -15 - after consultant report (3).doc ATTACHMENT 1 Central Contra Costa Sanitary District Administrative Overhead Methodologies Regular Calculation Admin Overhead Benefits Non -Work Hours Change From 2013 -14 Source: Admin Overhead Source: Benefits 3 -Year Smoothing Admin Overhead Benefits Non -Work Hours Full -Cost Recovery using Matrix Prior Year Current Method For 2013 -14 For 2014 -15 117% 111% 85% 100% 18% 18% 220% 229% 9% 11/12 Audit 12/13 Audit 12/13 Budget 13/14 Budget Prior Year Current Year For 2013 -14 For 2014 -15 105% 111% 73% 85% 18% 18% 196% 214% Recommended by Staff & MCG For 2014 -2015 ** 95% 81% 18% 194% -26% 12/13 Audit 12/13 Audit ** Criteria for this method: 1. Audited financials used rather than budgeted numbers for the Benefits piece of overhead Pros: consistency in component calculations for admin O/H and benefits lowers O/H rate have an actual source document to refer to as support (most recent audited financials) eliminates charge for budgeted salaries that are vacant and associated operating expenses Cons: a lag in capturing full cost for big ticket items such as CCCERA pension and healthcare increases 2. OPEB contribution for active employees and retirees removed from Admin Overhead to direct cost of business Pros: allocates expenses to original depts where employees worked fair and equitable allocation lowers O/H rate have an actual source document to refer to as support (most recent audited financials) Cons: doesn't capture 100% of today's cost 3. Retiree premiums portion of OPEB to remain as part of Admin Overhead calculation Pros: reflects today's cost of retirees (Kaiser, HealthNet, Delta Dental, Life Insurance, etc.) current budget is already structured as an indirect cost Cons: an argument could be made that a majority of the expense is also direct and should not be in the O/H calculation a more complex calculation required to spread actual individual premiums to depts where employees worked 4. Additional UAAL payments of $5.0 to $10 million removed from Admin Overhead to direct cost of business Pros: an "optional" expense customers shouldn't have to pay Cons: this expense is a true cost of running the District that is not captured in the O/H rate more complex calculation as staff has to keep track of retirees by department WACCOUNTING \GMTEMP11Admin Overhead\Consensus after March 17, 2014 meeting with MCG and Roger ATTACHMENT 2 Central Contra Costa Sanitary District March 10, 2014 TO: FINANCE COMMITTEE r ,1 FROM: THEA VASSALLO, FINANCE MANAGER VIA: ROGER BAILEY, GENERAL MANAGER eclt�Al SUBJECT: MATRIX CONSULTING GROUP DRAFT OVERHEAD REPORT Attached is a copy of the current draft overhead report prepared by Matrix Consulting Group and the original scope of work. The report will be discussed at the March 24, 2014 Finance Committee meeting. Central Contra Costa Sanitary District November 1, 2013 TO: MATRIX CONSULTING GROUP FROM: THEA VASSALLO, FINANCE MANAGER SUBJECT: ADMINISTRATIVE OVERHEAD CONSULTANT REVIEW - REVISED Staff is proceeding with the Board's request to hire an outside firm to review the District's administrative overhead methodology. The District is consulting with Matrix Consulting Group to audit the District's current method and provide suggestions for improvement with the goal of having a streamlined and less complex administrative overhead model. Staff - Recommended Goal and Scope of Work Goal: • Easy to calculate and understand annual model for in -house staff calculation of administrative overhead Scope of Work for Outside Firm: • Review and audit the District's current matrix (full cost recovery model) and make suggestions for improvements • Ensure that items included in the District's calculation meet Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB), and Office of Management and Budget (OMB -A87) allowable items • Provide an itemized list of allowable and unallowable expenses under Federal and State grant programs • Provide direction for staff to prepare an alternative model that is compliant with all relevant standards, including grants • Provide recommendations and alternatives on how to account for hot -topic items • Retiree premiums • Other Post - Employment Benefits (OPEB) • Active employees • Retired employees • Depreciation • Vehicle maintenance o Debt service o Non - mandatory items such as $5.OM CCCERA (pension) UAAL pay down Discuss pros and cons of using multiple administrative overhead rates • District currently uses three -year phase -in percent for external billings • Full cost recovery percent for internal charges to capital projects Prepare a comparison of the District's overhead rate to our two main customers Contra Costa County and the City of Concord Provide sample calculations and comparisons of recommended methods N:\HDMINSUP\ADMIN \FINANCE MANAGER \Budget and Finance Committee \Overhead \Overhead consultant memo BFC 11 -1 -13 revised.docx 3/10/2014 .r' Draft Report on the Overhead Rate Evaluation Study CENTRAL CONTRA COSTA SANITARY DISTRICT matriox!lf consulting group 201 San Antonio Circle, Suite 148 Mountain View, CA 94040 v.650.858.0507 (.650.917.2310 March 5, 2014 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study 1. EXECUTIVE SUMMARY The report, which follows, presents the results of the Overhead Rate Evaluation Study conducted by the Matrix Consulting Group for the Central Contra Costa Sanitary District. 1. PROJECT BACKGROUND AND SCOPE OF WORK The Matrix Consulting Group assessed the District's administrative overhead rate, which consists of three main components: administrative, employee benefits, and non- work hours. The results of this Study provide the District and its board with a tool for understanding the current overhead rate methodology, how it compares to other jurisdictions, and opportunities for improving methodology or application. 2. GENERAL PROJECT APPRAOCH AND METHODOLOGY The Matrix Consulting Group reviewed the District's administrative overhead rate methodology to ensure it complies with general accounting principles, and state and federal standards. The District's current method is in compliance with these standards. The project team then looked at alternative overhead rate methodologies, and assessed their potential impact to the District. 3. SUMMARY OF RESULTS The District's current method of calculating the Overhead Rate complies with the standards and guidelines set by GAAP, GASB, and OMB A -87 by including allowable cost items in its calculation of the overhead rate. The following sub - sections provide a brief summary of the analysis of the District's current methodology, as well as some potential alternative methodologies to calculate overhead rates for the District. Matrix Consulting Group Page 1 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study (3.1) Current Methodology is in Compliance With State and Federal Guidelines The District's current methodology, which utilizes a matrix to identify direct and indirect costs, is a standardized process, which distributes indirect costs to District Divisions. The identified allowable indirect costs that are included in the calculation of the overhead rate are allowable under OMB A -87 Guidelines, and comply with Generally Accepted Accounting Principles, and GASB. The following table provides an overview of the types of costs that can and cannot be included in overhead rates according to OMB A -87 guidelines. Allowable Unallowable • Direct Costs One time expenditures • Administrative Overhead (HR, Payroll, etc.) Lobbying costs • Building Depreciation • General legal services • Equipment Depreciation • Marketing / sales • IT Services (Hardware / Software) • Bad Debt While costs included in indirect rate calculations are not always directly related to a project, they must be proven to be indirectly relatable. Exhibit 1 in the Appendix contains a more detailed list of all allowable expenses. (3.2) Inclusion of Hot Topic Items Complies with State and Federal Guidelines The District had some concerns regarding several specific items due to the high costs associated with them annually. These costs include: Retiree Premiums, Other Post Employment Benefits (OPEB), Depreciation, Vehicle Maintenance, Debt Service, and CCCERA UAAL payments. Typically all of these cost items are included in the calculation of indirect rates and are allowable under most standards and guidelines. The District's current practice is to include all costs associated with these hot topic items. However, the District is currently considering including only the Administrative Division's portion of the OPEB and the CCCERA UAAL payments, rather Matrix Consulting Group Page 2 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv than a 100% of these District -wide payments as indirect costs. This option has the potential to drastically reduce the Administrative Rate component of the District's overhead rate, and depending on the method chosen, the total overhead percentage decrease is estimated to vary between 19% - 54 %. (3.3) Use of Multiple Overhead Rates is Consistent With Other Jurisdictions In the last fiscal year, the District utilized two different overhead rates; it applied a three -year phase -in percentage for external billings and used the full cost recovery percentage for internal charges to capital projects. The District utilized the three -year average for external billings, because the full cost recovery percentage varies greatly from year to year, and a three -year average represented a stabilized percentage. It is not an uncommon practice to calculate multiple and single overhead rates and apply them at the discretion of the jurisdiction or in accordance with project requirements. In that manner, the District is comparable to other Sanitary Districts, and to even its primary customers — Contra Costa County and the City of Concord. Depending upon the nature of the projects and the billings, the District can continue to use and apply multiple overhead rates. The following table lists some of the major pros and cons associated with single and multiple overhead rates. Matrix Consulting Group Page 3 Pros Cons Single Rate • Standard rate that incorporates • Doesn't account for all allowable indirect costs. general overhead costs. • Can unfairly apportion costs to projects. • One rate applies to all projects • Customized rates that • Requires multiple calculations by Finance staff. incorporate specific overhead • A more time consuming and complex process. Multiple Rates costs. • Can be burdensome incorporating into current • Each rate reflects specific Financial software and future Financial software services provided / received. may not have the capability to incorporate these rates. Matrix Consulting Group Page 3 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv The District's current practice of calculating a single rate, which is then smoothed for external customer billings, does not conflict with any state or federal guidelines. In fact, it is a common practice for jurisdictions to establish fully loaded rates and then adjust them for various internal or external reasons. (3.4) Comparison to Other Jurisdictions Contra Costa County and the City of Concord are the District's two primary customers, and the indirect rates currently utilized by the District impact them the most. Since these two jurisdictions calculate indirect rates for their services as well, the District wanted to know how it's rate calculation methodology compared to their calculation methodology. While the City of Concord used a Cost Allocation Plan to derive its multiple overhead rates, Contra Costa County used a variety of methods including a Cost Allocation Plan or Grant requirements to arrive at its multiple overhead rates. Both jurisdictions calculated citywide and countywide overhead rates, but also departmental, divisional, and program -level overhead rates. The following table provides a comparison of the methodologies used to calculate rates, as well as the various rate types used by Contra Costa County, the City of Concord, and the District. Matrix Consulting Group Page 4 Calculation Methodology Single Rate Multiple Rates Departmental and County Rate derived Divisional rates Contra Costa County Cost Allocation Plan through Cost Allocation developed through Cost Grant Requirements Plan Allocation Plan, as well as calculation of grant specific rates Citywide Rate derived Departmental and City of Concord Cost Allocation Plan through Cost Allocation Divisional rates Plan developed through Cost Allocation Plan Combine three Calculated Components CCC Sanitary District Internal Calculation components to derive can be utilized individually as separate one rate rates Matrix Consulting Group Page 4 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv While the comparison mainly focused on the City of Concord and Contra Costa County, the project team noted that various agencies and jurisdictions, including other Sanitary districts, utilize varying methodologies for calculating overhead rates. Additionally, the use of single rates versus multiple rates varies widely, depending on the needs and missions of the jurisdiction. (3.5) Indirect Rate Methodology Options, Advantages, and Disadvantages There are several different defensible methods used to calculate overhead rates and the District is currently employing one of these methodologies. The District has the option of also developing a Cost Allocation Plan or an Hourly Rates Plan for each of its employees to account for District Overhead. The following provide a brief description of three methodology options: • Component Methodology — The District's current rate methodology utilizes calculation of three components: Administrative Rate, Employee Benefits Rate, and Non Work Hours. This rate enables the District to recover overhead from its projects, or apply the components separately as needed. • Cost Allocation Plan Methodology — A cost allocation plan methodology would allow the District to distribute its costs to receiving Divisions based on relevant allocation bases associated with those costs. It also would allow the District to choose its indirect cost rate base, either salaries or salaries and benefits, and calculate a District -wide overhead rate, along with Divisional overhead rates. • Hourly Rates Methodology — An hourly rates methodology has the advantage of creating a distinct hourly rate associated with each District employee. This hourly rate reflects all of the direct and indirect costs associated directly with that employee. If there are District costs that are not relevant or applicable to a specific employee those costs will not be included for that employee's hourly rate. Each of the different methodologies provides distinct advantages for the District. The table on the following page provides a look at both the advantages and disadvantages associated with each of the above overhead rate methodologies. Matrix Consulting Group Page 5 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study The District's current methodology is compliant with state and federal guidelines, and consistent with other jurisdictions, so there is no immediate need for change. Should the District decide it wants to develop rates which reflect both the District as a whole, as well as specific Divisions, the Cost Allocation Plan methodology would require extensive staff time up front but the least amount of staff time on a continual basis, as it would not require significant input from Finance staff on an ongoing basis. The Hourly Rate methodology would require extensive Finance staff support for initial rate calculations, and staff would need to incorporate these rates into the District's current or future financial software, to be applied to all staff whose services are being billed to projects. When looking to assess indirect rate methodologies, advantages and disadvantages should not be the only determining factor. While one method may be more time consuming or complex, the end result could be more streamlined or defensible. Additionally, while no methodology is more or less appropriate than another Matrix Consulting Group Page 6 Advantages Disadvantages Component Method Familiar methodology • Can lead to dramatic rate (District's current method) • Compatible with current fluctuations. financial software. • Provides District and • Requires the District to Divisional rates. develop a Cost Allocation Cost Allocation Plan Method • Incorporates administrative Plan. and specific divisional costs • Annual updates would be in rates. more time intensive for staff. • Rates are reflective of • Requires development of specific staff assigned to an Hourly Rate Model. Hourly Rate Method projects. • Rates can fluctuate dramatically between employees and from year to year. The District's current methodology is compliant with state and federal guidelines, and consistent with other jurisdictions, so there is no immediate need for change. Should the District decide it wants to develop rates which reflect both the District as a whole, as well as specific Divisions, the Cost Allocation Plan methodology would require extensive staff time up front but the least amount of staff time on a continual basis, as it would not require significant input from Finance staff on an ongoing basis. The Hourly Rate methodology would require extensive Finance staff support for initial rate calculations, and staff would need to incorporate these rates into the District's current or future financial software, to be applied to all staff whose services are being billed to projects. When looking to assess indirect rate methodologies, advantages and disadvantages should not be the only determining factor. While one method may be more time consuming or complex, the end result could be more streamlined or defensible. Additionally, while no methodology is more or less appropriate than another Matrix Consulting Group Page 6 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study in terms of compliance with state or federal guidelines, they can provide widely different rate outcomes. The following table provides a brief comparison of the administrative rate component percentage associated with the District's current methodology and the Cost Allocation Plan methodology: Method (Administrative Rate Component only) Overhead Percentage Full Cost Recovery (District Current) 111.36% Full Cost Recovery OPEB and CCCERA Admin only) 75.64% Three -Year Average (District Current) 111.00% Cost Allocation Plan (Salaries as cost basis) 111.36% Hourly Rate Varies by employee As the table above shows the lowest Administrative rate for the District is associated with OPEB and CCCERA costs being distributed to the Administrative Division only, while the highest rates are associated with the Full Cost Recovery and Cost Allocation Plan. The rates for these two methods are the same, as the costs included and the cost basis used to calculate the rates are the same. While the District looks at the three -year average in order to stabilize dramatic fluctuations in OPEB and CCCERA costs, the difference between the two overhead rates is minimal. The table above does not show the overhead percentage associated with the Hourly Rate Methodology because it calculates different rates for each position incorporating different types of costs. To determine the best methodology for calculating an overhead rate, the District needs to determine its goal associated with the Administrative Rate. Overall, the District's current methodology is familiar to staff and it distributes indirect and administrative costs in a standardized and acceptable manner to calculate an overhead rate. The District is also in the process of purchasing new financial software, and as such any overhead rate calculation methodology changes would have to be compatible with the new financial software. However, depending on the District's Matrix Consulting Group Page 7 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study projects, customers, and grant requirements the District has the option of using alternative methods such as a Cost Allocation Plan or Hourly Rate calculation. The District should consider the application of its overhead rate in determining which methodology accounts for its indirect costs most appropriately. Matrix Consulting Group Page 8 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv 2. CURRENT METHODOLOGY, COMPONENTS, AND RATES Currently the District calculates overhead rates consisting of three different components: administrative, employee benefits, and non -work hours. The following sections discuss in detail each of the components, the costs included in those components, the cost basis for calculating the rate, and an overall summary of the rates. 1. ADMINISTRATIVE RATE The Administrative rate is the largest component of the District's overhead rate. This rate distributes the administrative or indirect costs associated with managing the District including: employee management, salaries, and utilities, to the remaining Divisions of the District. The following subsections detail the costs included in the numerator of the rate, and the cost basis used for the denominator to calculate the administrative rate. (1.1) Costs Included The Administrative Rate includes administrative costs for the entire District. The most common cost categories are: salaries and wages, employee benefits (all benefits including OPEB), fees and expenses associated with the Director, utilities, equipment repair / maintenance, legal services, office equipment, public information (at 50 %), and election expenses. In addition to these general expenses, the District also includes adjusted indirect costs such as vehicle costs, building and equipment depreciation, HOB maintenance, net self- insurance, and other specific programs. The District is allocating only expenses associated with the Administrative Division for these cost categories. For certain categories such as salaries and wages Matrix Consulting Group Page 9 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv the District has allocated expenses associated with management staff from the District's other Divisions. In cost categories such as legal services or repairs and maintenance, costs associated with the Engineering Division have also been allocated. The District includes all costs that directly affect the management of the District, including personnel, buildings, and all relevant equipment, in the calculation of this rate. (1.2) Administrative Rate Cost Basis The cost basis used to calculate the Administrative Rate is total adjusted salaries. The total adjusted salaries comprise of all the operating, management, and capital salaries for the District, excluding salaries relating to the Administrative Division as well as Division / Department heads within the other Divisions of the District. (1.3) Administrative Rate Summary The Administrative Rate is currently calculated by taking all the current audited admin and other Division's director's and support staff costs allocated to the different divisions as discussed earlier in this section and dividing it by the total adjusted salaries for the District. The Administrative Rate fluctuates greatly from year to year depending on the total adjusted salaries and the different cost categories that are included in the numerator. This rate can be applied to any project that allows recovery of indirect overhead. 2. EMPLOYEE BENEFITS RATE The Employee Benefits rate is the second component of the District's overhead rate. This rate calculates the average current year budgeted benefits cost associated with employees of the District as a proportion of the total budgeted employee salaries of the District. The following subsections detail the costs included in the numerator of the Matrix Consulting Group Page 10 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv rate, and the cost basis used for the denominator to calculate the employee benefits rate. (2.1) Costs Included The Employee Benefits Rate includes all costs associated with current budgeted employee benefits, which are charged directly through Payroll such as Workers' Compensation, Unemployment, Medical, Dental, Life Insurance, Retirement, etc. This rate excludes all benefits that are administered by the Administrative Division, such as Accrued Compensation, Other Post Employment Benefits, Retiree Premiums, and other such benefits, as those costs are already accounted for in the Administrative Rate. (2.2) Employee Benefits Rate Cost Basis The cost basis used to calculate the Employee Benefits Rate is the total current budgeted district -wide salaries. Since the purpose of the Employee Benefits Rate is to calculate an average rate for the entire District, the total budgeted salaries for the District (including Administrative Division) are included as part of the cost basis for the rate. (2.3) Employee Benefits Rate Summary The Employee Benefits Rate is currently calculated by taking all current budgeted benefit costs administered through payroll and dividing it by the total budgeted salaries for the District. The Employee Benefits Rate naturally varies from year to year, however, that variance is mostly affected by changes in District retirement contributions and healthcare premiums. Matrix Consulting Group Page 11 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study 3. NON -WORK HOURS RATE The Non -Work Hours Rate accounts for the District staff's actual available work hours in a year compared to the total work hours in a year. Available work hours are calculated by taking the total work hours in a year and subtracting hours for which work cannot be conducted such as vacation, sick, compensated time off, etc. The following subsections detail the non -work hours rate components, the calculation of the weighted percentage used to calculate the non -work hours rate. (3.1) Non -Work Hours Rate Components The Non -Work Hours rate consists of several different components. The following points provide a brief description of the various components: • Vacation Hours: Vacation days are dependent on employee seniority, and every year the District calculates the number of employees that fall into the different years of service categories. The total number of vacation days are determined for each employee based on hiring dates. • Sick Leave: With the exception of three district employees, all other employees have the same amount of sick leave or days available each year. • Holidays: The District uses the standard of 13 holiday days per year for every employee. • Administrative Leave & Birthdays: Employees receive 1 to 5 days depending on the Bargaining Group. • Compensated Time Off: The District uses a certain number of hours each year as compensated time off, which is applicable to the majority of employees. These five different components are the basis of calculating the non -work hours rate. Some of the non -work hour components require calculations to be conducted on a yearly basis, while other components are yearly standards that can be applied annually. Matrix Consulting Group Page 12 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study (3.2) Non -Work Hours Rate Weighted Percentage Calculation The District calculates a weighted percentage for each of the components discussed in the previous sub - section. The weighted percentage is calculated by adding the total number of hours for each component, and dividing that by the total number of work hours for the District. (3.3) Non -Work Hours Rate Summary Once the District has determined the numerator and denominator for each of the components the District calculates a weighted percentage for each category. The District sums the weighted percentages for each of the components to arrive at the overall Non -Work Hours Rate or Percentage. The Non -Work Hours Rate varies minimally from year to year; as for the majority of the categories the calculation should be the same on an annual basis. The potential for variance usually arises based on employees gaining vacation days when they move from one service category to another based on years of service. 4. DISTRICT OVERHEAD RATE After the District has calculated all of the aforementioned components of the overhead rate: Administrative Rate, Employee Benefits rate, and Non -Work Hours rate, the District sums all of these components to arrive at a single District Overhead Rate. The District Overhead Rate fluctuates significantly from year to year primarily due to the fluctuation in the Administrative Rate and the Employee Benefits Rate. The Non- Work Hours Rate remains fairly consistent throughout the years. As previously discussed, the variance in the Administrative Rate stems from the large differences in the types of costs or the amount of costs included as part of the Administrative Rate Matrix Consulting Group Page 13 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study (primarily OPEB), and the variance in the Employee Benefits rate is largely due to the changing costs associated with retirement contributions and healthcare premiums. Therefore, it is extremely important to analyze in detail not only the types of costs included in the Administrative and Employee Benefits Rate, but also the proportion or amount of those costs included within the rate. Matrix Consulting Group Page 14 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv 3. ANALYSIS OF CURRENT METHODOLOGY (SUMMARIZES USE OF ADMIN OVERHEAD - DIRECT / INDIRECT MATRIX) As the previous section already discussed, the District calculates its overhead rate through three different components: Administrative, Employee Benefits, and Non- Work Hours. Among these components, the Administrative and Employee Benefits rates are the most volatile and fluctuate drastically annually. The following section evaluates in detail the costs included in calculating the different rates and whether these costs are allowable within the confines of the various accounting standards. 1. CURRENT COSTS INCLUDED The Overhead rate distributes a variety of costs to the District's Divisions. The following subsections detail the different cost categories included within this rate. (1.1) Salaries & Wages There are several different types of salaries and wages costs that are distributed to the Divisions within the District. Currently, in this category the District allocates all Management salaries within the Administrative Division and Directors' and support staff salaries from other Divisions, non - management salaries from the Administrative Division, Compensated Absence Time off from the Administrative Division, and any Administrative Division overtime. (1.2) Benefits Since the District charges some of its employee benefits directly through the Payroll system, these benefits are not included in the calculation of the administrative rate component. Only the benefits that are not charged directly through payroll such as Matrix Consulting Group Page 15 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv Other Post Employment Benefits (OPEB) are included in this category. The District currently includes OPEB and CCCERA UAAL costs for all divisions, and not just the costs associated with the Administrative Division employees. (1.3) Operating Costs As part of the costs distributed to the District's Divisions, the District also allocates costs associated with its operating and maintenance costs. The following points detail which cost categories are included or excluded in the rate calculation: • Included Expenses: The District currently includes all expenditures associated with Director fees and expenses. Additionally Administration and Engineering Division costs associated with Utilities, Repairs and Maintenance, Professional and Legal Services, Outside Services, Self Insurance Expense, Materials and Supplies, and other expenses are also included. • Excluded Expenses: The District does not include any expenditures associated with Utilities, Chemicals, Hauling and Disposal, or Repairs and Maintenance for Collection System Operations (CSO), Plant Operations (POD), and Pump Station (PS) divisions, as these costs are considered direct, and where applicable are applied directly to projects. As the points above detail, the District only includes indirect expenses associated with the Administrative and Engineering Division in the calculation of the overhead rate, and excludes direct expenses related to any other divisions. (1.4) Other Adjustments The last category of costs included in the calculation of the overhead rate is other adjustments. The costs are calculated annually and include expenses such as pool vehicle costs and depreciation for the Administration and Engineering Divisions, HOB maintenance, self- insurance costs less revenue, HOB building depreciation, and furniture / equipment depreciation. In these adjustments certain costs have also been subtracted from the overall adjustments, including: pollution prevention from the Matrix Consulting Group Page 16 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study Administrative Division, and recycled water and source control non -labor costs from the Engineering Division. (1.5) Costs Included Summary Overall, the District currently sums up each of the different cost categories of salaries and wages, benefits, operating expenses, and other adjustments to arrive at the total amount of indirect costs associated with the District. The indirect costs are then divided by the cost basis of total adjusted salaries for the Engineering, Collection Systems Operation, Plant Operations, and Pump Stations to derive the Administrative Rate. 2. ALLOWABLE ITEMS As part of the review of the overhead rate, the District asked the Matrix Consulting Group to review costs that are set by the Governmental Accounting Standards Board (GASB) through Generally Accepted Accounting Principles (GAAP) and the Office of Management and Budget (OMB A -87). The following subsections detail the costs allowed by GAAP and OMB A -87. (2.1) GAAP Allowable Items The General Accounting Standards Board sets the Generally Accepted Accounting Principles (GAAP) for the United States. According to GAAP US standards there are four basic assumptions, four basic principles, and four basic constraints. Since the purpose of this section is to focus on the allowable items, this section will detail the constraints applied by the GAAP standards. The following points detail the different constraints applicable to companies and organizations: Matrix Consulting Group Page 17 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv • Objectivity Principle: This constraint states that any financial statement produced by the organization must be based on objective calculations. Currently, the District uses the last complete fiscal year's actual expenditures to estimate the overhead rate for the current fiscal year. Typically, this is a two -year lag for the District, but the audited actual expenditures are based on objective calculations and meet this constraint of the GAAP. • Materiality Principle: This constraint states that if an expenditure or item affects the decision or decisions of individuals within the organization or entity then the significance of that item should be recorded. The District currently follows this principle by accounting for all significant items in the audited actuals and only distributing significant indirect items. • Consistency Principle: This constraint states that an organization should remain consistent in recording and reporting its costs between the different periods. The District currently meets this principle as it reports all of the costs consistently on an annual basis. The volatility in the rate comes from the fluctuation in the actual costs of the items and not the item categories. • Conservatism Principle: This constraint states that if the organization needs to choose between two options or methods of reporting and including costs, it should choose the more conservative option. The District is currently including all costs associated with Other Post Employment Benefit (OPEB) and CCCERA UAAL in the calculation of the overhead rate. To meet the requirements of this principle, the District is considering only including OPEB and CCCERA UAAL costs associated with the Administrative Division in the calculation of the rate. Including only a portion of these costs would reduce the overhead rate by approximately 54 %. As the four constraint principle points detail, the District is meeting all of the constraints set by the GAAP in the costs that are being included in the calculation of the overhead rate. While the District currently has two options between including all costs associated with items such as OPEB, retiree premiums, and depreciation, in the spirit of the conservatism principle, the District can choose to only include costs associated with those items from the Administrative Division rather than all Divisions. (2.2) OMB A -87 Allowable Items The Office of Management and Budget has issued a circular known as OMB -A87, which describes in detail the allowable costs depending on the type of institution. This Matrix Consulting Group Page 18 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv circular details allowable items for State, Local, & Indian Tribal Governments, Educational Institutions, and Non - Profit Organizations. Exhibit 1 in the Appendix provides a complete listing of all of the allowable and unallowable items associated with State, Local, and Indian Tribal Governments. Based on Exhibit 1, it can be seen that even though many of the cost categories or items are allowable, there are some restrictions or qualifications associated with those categories. The District does not currently include any costs that are considered unallowable based on the OMB A -87 Circular in Exhibit 1. However, the District does include some costs from the exhibit that are allowable but with some restrictions. The following points detail the OMB A -87 allowable cost categories with certain restrictions that the District includes in its calculation of the overhead rate: Advertising and Public Relations / Public Information Costs: This item is allowed with restriction; the District recognizes this and currently includes only 50% of costs associated with Public Information. • Advisory Councils: This cost for the District would include any costs associated with the District's Board. Currently, the District includes all costs associated with the Board. • Compensation for personal services — severance pay: This cost item category for the District relates to costs associated with retiree premiums. • Depreciation and Use Allowance: This cost item category for the District relates to costs associated with building and equipment depreciation. Currently, the District includes depreciation costs associated with its main building, equipment, and pool vehicles. • Employee morale, health, and welfare costs: This cost item category for the District relates to costs associated with employee benefits. Currently, the District includes benefits costs primarily associated with the Administrative Division, but also includes all employee benefits costs associated with OPEB and CCCERA UAAL. • Insurance and indemnification: This cost item category for the District relates to self- insurance costs. Currently, the District includes these costs. Matrix Consulting Group Page 19 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv • Maintenance and Repair Costs: This cost item category for the District relates to the maintenance and repair cost category within the operating expenditures. Currently, the District includes these costs associated with the Administrative and Engineering Divisions only. • Meetings and Conferences Costs: This cost item category for the District relates to the Directors Fees and Expenses cost category, which includes expenses associated with director meetings. Currently, the District includes these costs, which are allowed. • Memberships, Subscriptions, and Professional Activity Costs: This cost item category for the District is part of the Other Expenses cost category. Currently, the District includes these costs but only those that are associated with the Administrative and Engineering Divisions. • Professional Services Costs: This cost item category for the District is part of the Professional and Legal Services cost category. Currently, the District includes all of these costs. • Recruiting Costs: This cost item category for the District is part of the Outside Services cost category. Currently, the District includes all recruitment costs associated within the HR function in the Administrative Division. • Rental Cost of Buildings & Equipment: This cost item category for the District is part of the Other Expenses cost category. Currently, the District only includes these costs associated with the Administrative and Engineering Divisions. • Training Costs: This cost item category for the District is part of the Other Expenses cost category. The District currently only includes these costs associated with the Administrative and Engineering Divisions. • Travel Costs: This cost item category for the District is part of the Other Expenses cost category, and include items such as Mileage Reimbursement. Currently, the District only includes these costs associated with the Administrative and Engineering Divisions. As the points above detail, the District is including costs that are considered allowable under OMB A -87 guidelines. However, it is important to note that not all of the costs in these categories can be included, as there are restrictions associated with many cost types. These restrictions typically relate to the District's ability to show how Matrix Consulting Group Page 20 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study relevant these costs are for the District's administration and as the above detail points out, the District recognizes and adheres to these restrictions. 3. ALLOWABLE ITEMS SUMMARY Overall, the District includes salaries and wages, benefits, operating expenses, and other adjustments to calculate its overhead rate. Based on the standards set by GASB through GAAP and the OMB A -87 circular, the District is including all allowable costs. There are certain costs that while allowable do have some restriction associated with them. For those costs it is important to make sure that those restrictions are being followed, such as only including 50% of Public Information costs. Matrix Consulting Group Page 21 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study 4. MULTIPLE VS. SINGLE OVERHEAD RATE(S) The District currently calculates a single overhead rate, but last year the District calculated multiple overhead rates. Last year the District calculated a single overhead rate using the three components and also an additional rate derived from a three -year average of the overhead rate. The District applied these rates differently to different customers. The following sections discuss in detail the application of multiple overhead rates in comparison to a single overhead rate. 1. MULTIPLE OVERHEAD RATES The purpose of calculating multiple overhead rates is to create rates that represent different overhead costs, which can be applied in different situations. The District currently calculates multiple overhead rates depending upon the projects or customers to which the rate is applied. The District applied its current year overhead rate to internal clients such as Capital Projects, which includes actual salaries and benefits, administrative overhead, and the non -work hours rate. The District charged the three -year average to external customers (household hazardous waste and clean water customer billings) to show a stabilized overhead rate. It is not uncommon to see Capital Projects charged for the full cost of providing services, while costs charged to external customers are often adjusted in order to stabilize monthly or annual charges. The comparative survey shows that Contra Costa County and the City of Concord both utilize multiple overhead rates. Both of these customers provide a wide array of services in comparison to the Sanitary District. However, their multiple overhead rates are not categorized as administrative or employee benefits, but rather at Matrix Consulting Group Page 22 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study the departmental, divisional, and program level. Additionally, in the comparative survey that the District conducted of other Sanitary or Special Districts, various rate types and calculations are used. The District could continue using their current multiple rates, which provide them with the flexibility to recover various overhead- related costs. If the District were to use multiple rates at the divisional level, as many other jurisdictions do, then it would be able to recover overhead costs specific to the Division providing project support. 2. SINGLE OVERHEAD RATE A single overhead rate is calculated for the purpose of incorporating all indirect costs associated with an organization. Currently, the District combines its multiple overhead components to arrive at a single overhead rate, which is meant to account for District -wide overhead. In prior years, the District applied this single overhead rate to internal and external customers. The comparative survey conducted by the District of other Sanitation or Special Districts shows that many of these Districts only use a single overhead rate. The benefit of using a single overhead rate is that it encompasses all indirect costs into one rate and standardizes the rate applied to all projects. While the District currently has the option to add its multiple components to create a single overhead rate, it can also develop a single overhead rate by incorporating all of its costs into one calculation. 3. MULTIPLE RATES VS. SINGLE OVERHEAD RATE SUMMARY Single overhead rates standardize the overhead apportioned to projects or services, while multiple rates allow for a more customized application of jurisdictional Matrix Consulting Group Page 23 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study overhead. The District is currently utilizing multiple components and summing those rates to create a single rate, as allowable by GAAP, GASB, and OMB A -87 standards. The District does not always apply these rates consistently among its customers, for example where the overhead rate calculation is specified by contracts with those customers. For FY 12 -13 external customers, such as Clean Water and Household Hazardous Waste, the District calculated and applied a three -year average of the Administrative, Employee Benefits, and Non -Work Hours rate, while internal projects were assessed the original calculated non - average overhead rate. While this process helps stabilize the rate charged to external customers, it does not always accurately reflect the support being provided to those customers. By calculating and applying divisional overhead rates for the specific divisions involved in providing project services, the District would be able to apply these multiple overhead rates more equitably to recover the costs associated with those services. However, the calculation of these divisional rates would require additional calculations and each project would have to be assessed to determine which rates should be applied to it. It is not uncommon to calculate multiple and single overhead rates and apply them at the discretion of the jurisdiction or in accordance with project requirements. The District is comparable to other Sanitary Districts, Contra Costa County, and the City of Concord in terms of utilizing both single and multiple overhead rates. Matrix Consulting Group Page 24 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study 5. ALTERNATIVE OVERHEAD RATE CALCULATIONS & RECOMMENDATIONS There are several different methodologies that can be used to calculate overhead rates, one of which the District is already employing (summing components to arrive at a single overhead rate). The following sections detail the two other most common overhead rate calculation methods: Cost Allocation Plan and Hourly Rates Calculation. 1. COST ALLOCATION PLAN (CAP) The purpose of a Cost Allocation Plan or CAP is to redistribute administrative costs associated with salaries, benefits, operation, maintenance, and depreciation costs to the divisions that are receiving those types of services from Administrative Divisions or sections. The costs that are distributed through this plan are similar to the costs that the District includes in its calculation of the Administrative Rate and the Benefits Rate. A Cost Allocation Plan distributes Administrative Costs by identifying the functions or services that the Administrative Division is providing to other Divisions within the jurisdiction or organization. After identifying the function, the plan determines the best method of allocating the costs associated with that function. For example, if the Administrative Division identifies Human Resources as one of its primary functions then those costs are allocated based on the number of personnel per each Division, while a function such as Budget Support may be allocated based on the total number of expenditures per Division. Therefore, a Cost Allocation Plan provides a much more tailored approach to allocating and distributing indirect costs to the District's Divisions. Another advantage to using a Cost Allocation Plan to allocate administrative costs is that the plan will not only generate a District -wide overhead rate, but it will also Matrix Consulting Group Page 25 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study calculate divisional overhead rates. As discussed in the previous chapter, these divisional overhead rates can be applied to projects that are specifically utilizing only one division. The Matrix Consulting Group calculated sample indirect rates for the District through a simple Cost Allocation Plan. This method allocated the Administrative Division and other indirect costs that the District currently includes in its calculation of its overhead rate (including OPEB, retiree premiums, depreciation, etc.) to the two primary divisions Engineering and Operations (which incorporate Collections System Operations, Plant Operations, and Pump Stations) based on expenditures and staffing per Division. The following table shows the sample indirect rates calculated through this methodology: Division Overhead Rate Engineering 100% Operations 118% District -Wide Overhead 111% The District is also considering pro- rating certain costs included in the calculation of its overhead rates such as OPEB, Retiree Premiums, etc. The following table shows the sample indirect rates calculated through a Cost Allocation Plan if those costs are adjusted at the level the District is moving towards: Division Overhead Rate Engineering 68% Operations 80% District -Wide Overhead 76% As the tables above show there are two different types of rates depending on the costs included. If the District were to include all Administrative costs, then the District- Wide overhead percentage would be 111 %, however, if only the Administrative portions of OPEB, retiree premiums, and accrued compensation were included the District -Wide Matrix Consulting Group Page 26 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv overhead percentage would be 76 %. These alternate scenarios illustrate how adjusting the costs associated with certain benefits that are currently being distributed show how the percentage associated with District overhead will decrease dramatically (by an estimated 35 %). The District is considering reclassifying these large amounts associated with benefits to distribute the costs associated with those benefits directly to the Divisions, which would help reduce the year -to -year volatility associated with annual overhead rates. As the Cost Allocation Plan allocates the same administrative costs, and utilizes the same cost rate basis as the District, the overhead rate calculated through each method is the same. 2. HOURLY RATES Another method that can be used to account for indirect and administrative costs is through the calculation of hourly rates for all District employees. This method results in hourly rates that include indirect costs, benefits costs, and also account for the available work hours of all District employees. This methodology involves calculating straight hourly rates, or the hourly rate based on 2,080 hours for all of the District employees. This will be the base hourly rate. To calculate the actual hourly rate, the total available hours for each employee will be calculated, which can vary from employee to employee. Based on these new available hours, a new loaded hourly rate will be generated, which will be based on the actual hours available. On top of this loaded hourly rate, benefits costs associated with those employees are included. This ensures that only benefits associated with that employee are accounted for in that employee's hourly rate. Following the benefits component, Matrix Consulting Group Page 27 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv administrative costs such as operating costs are also layered on to the hourly rate. Once these individual components are added onto the loaded hourly rate there is a final fully burdened hourly rate for each position. This fully burdened hourly rate includes all of the indirect components, but is different for each position. The advantages associated with this methodology are that the District will be able to charge the hourly rate for the individuals working on the project and that hourly rate will already incorporate all of the indirect costs. The calculation of this rate ensures that costs are distributed or layered upon those individuals that are actually receiving the benefit associated with those indirect services. For example, if an individual does not receive a specific benefit then that benefit cost is not included in that individual's hourly rate. However, The District's current methodology already accounts for this direct connection between an individual employee and their respective benefits. This methodology involves distributing District administrative costs to all District staff and then distributing divisional operation costs to division employees. Therefore, without developing the complete hourly rates model, sample hourly rates for District employees cannot be calculated. Additionally, the administrative overhead percentage that is applied to the hourly rate is not comparable to the administrative overhead percentage the District currently calculates or that is calculated by the Cost Allocation Plan Method. 3. RECOMMENDATIONS The Cost Allocation Plan and the Hourly Rates model are alternative methods for the District to distribute its overhead costs among the District's Divisions. These methodologies present several different advantages for the District. Matrix Consulting Group Page 28 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv (3.1) Cost Allocation Plan Methodology Through the Cost Allocation Plan the District will allocate its costs directly based on the types of services and support being received by the Divisions. While for the purposes of the sample calculation, only expenditures and the number of filled positions were used, a more comprehensive Cost Allocation Plan will allocate costs based on additional and more relevant statistics. Additionally, the Cost Allocation Plan allows the District to charge external and internal customers Divisional overhead rates. As the sample calculations indicate, certain Divisions have extremely high overhead rates and instead of charging clients based on a District -wide overhead rate, if the clients are utilizing a specific Division, that Division's overhead rate can be charged. (3.2) Hourly Rates Method Through the Hourly Rates methodology the District will allocate indirect and benefits costs associated with each employee directly to the relevant employee. In that manner, only employees that receive certain benefits or certain indirect support will have those costs associated with them, rather than all employees having all costs associated with them. The District already currently allows for this as salaries and benefits associated with Capital Projects are charged directly to the projects. (3.3) Summary While both of these methodologies provide different advantages for the District, they each pose implementation challenges. The Cost Allocation Plan methodology would require extensive Finance and Divisional staff time in order to develop a fair and accurate model, and would need to be updated annually. The Hourly Rate methodology would also require extensive Finance staff support for initial rate calculations. Staff Matrix Consulting Group Page 29 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv would then need to incorporate these rates into the District's current or future financial software, to be applied to all staff whose services are being billed to projects. Both of these methodologies allow the District to calculate multiple and single overhead rates, but it is dependent on the District and which rates are more applicable for its projects. If the District tends to have many clients or projects that are Divisional based, it might be more beneficial for the District to utilize a Cost Allocation Plan to develop Divisional Overhead Rates. However, if the District tends to do projects on a personnel by personnel basis and certain employees spend an inordinate amount of time working on special projects it might be more beneficial for the District to consider utilizing the Hourly Rates calculation to determine the appropriate hourly rate that should be charged for those District employees. Along with reviewing which rates are most appropriate for recovering indirect costs, the District should also consider the staff time involved in developing and implementing new methodologies. Matrix Consulting Group Page 30 • CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Study 6. COMPARATIVE SURVEY As part of the Matrix Consulting Group's review of the District's administrative overhead methodology, the firm conducted a comparative survey of overhead rate methodologies used by the District's two primary customers: Contra Costa County and the City of Concord. The following table provides a brief summary of the comparative survey: Question Contra Costa County City of Concord 1. Does the County / City use or have an Yes Yes overhead rate? 2. How does the County / City calculate this Multiple Methods Cost Allocation Plan rate(s)? 3. Are there multiple rates? Yes Yes 3a. At what level are these rates? Departmental, Divisional, Departmental, Divisional, and Programs, Grants Program Level 4. What is the cost basis used for calculating Multiple (e.g. Salary, Salary & Benefits these rates? Salary & Benefits) As the table above shows, both customers of the District use an overhead rate; however, while the City of Concord calculates its multiple rates through a Cost Allocation Plan, Contra Costa County uses a variety of-methods. The County uses different methods for its different rates, and uses the Cost Allocation Plan for the Departmental, Divisional, and Program overhead rates. However, in the case of Grants, certain Grants specify the methodology that must be used in calculating the overhead rate, including which costs can and cannot be included, or certain Grants specify a predetermined overhead percentage. The County must follow those conditions in order to apply the overhead rate to the Grant. Similar to the calculation methodology, it can be seen that while the City of Concord uses salary and benefits as the cost basis for calculating its indirect or overhead rates, the County uses multiple cost bases. For rates calculated through the Matrix Consulting Group Page 31 CENTRAL CONTRA COSTA SANITARY DISTRICT Draft Overhead Rate Evaluation Studv County's Cost Allocation Plan the County typically uses salary and benefits as the basis, but for Grant - related overhead rates the cost basis is usually specified by the Grant and therefore it can vary. Overall, both Contra Costa County and the City of Concord use overhead rates, but depending on what the rate is being applied to, different methodologies and costs can be included in the administrative, indirect, or overhead rate. Both of these jurisdictions also calculate multiple rates as they provide a variety of services and these rates can be applied at different levels within the County or the City. Matrix Consulting Group Page 32 EXHIBIT 1 OMB A -87 Allowable Items EXHIBIT 1 OMB A -87 ALLOWABLE ITEMS The guidelines laid out in OMB circular A -87 are extensive and complex. The following exhibit lists the cost categories addressed in OMB A -87, and a simplified discussion of whether or not these costs are allowable. For many of these categories, costs are allowable "with restrictions ". Typically, the restrictions implied by these guidelines reference a need to show a direct correlation between the cost and the service being provided. Matrix Consulting Group Page 33 EXHIBIT 1 OMB A -87 Allowable Items Selected Cost Item OMB Circular A -87, Attachment B State, Local, & Indian Tribal Gov'ts Advertising and public relations costs (1) Allowable with restrictions Advisory councils (2 ) Allowable with restrictions Alcoholic beverages (3)- Unallowable Audit costs and related services (4)- Allowable with restrictions and as addressed in OMB Circular A -133 Bad debts (5)- Unallowable Bonding costs (6)- Allowable with restrictions Communication costs (7)- Allowable Compensation for personal services (8)- Unique criteria for support Compensation for personal services - organization- furnished automobile Not specifically addressed Compensation for personal services - sabbatical leave costs Not specifically addressed Compensation for personal services - severance pay (8)- Allowable with restrictions Contingency provisions (9)- Unallowable with exceptions Defense and prosecution of criminal and civil proceedings and claims (10)- Allowable with restrictions Depreciation and use allowances (11)- Allowable with qualifications Donations and contributions (12)- Unallowable (made by recipient); not reimbursable but value may be used as cost sharing or matching (made to recipient) Employee morale, health, and welfare costs (13)- Allowable with restrictions Entertainment costs (14)- Unallowable Equipment and other capital expenditures (15)- Allowability based on specific requirements Fines and penalties (16)- Unallowable with exception Fundraising and investment management costs (17)- Unallowable with exceptions Gains and losses on depreciable assets (18)- Allowable with restrictions (Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of Federal programs) General government expenses (19)- Unallowable with exceptions Goods or services for personal use (20) Unallowable Housing and personal living expenses Not specifically addressed Idle facilities and idle capacity (21) -Idle facilities - unallowable with exceptions; idle capacity - allowable with restrictions Insurance and indemnification (22)- Allowable with restrictions Interest (23)- Allowable with restrictions Interest - substantial relocation Not specifically addressed Page 34 EXHIBIT 1 OMB A -87 Allowable Items Selected Cost Item OMB Circular A -87, Attachment B State, Local, & Indian Tribal GoWts Labor relations costs Not specifically addressed Lobbying (24)- Unallowable Lobbying - executive lobbying costs (24.b)- Unallowable Losses on other sponsored agreements or contracts Not specifically addressed Maintenance and repair costs (25)- Allowable with restrictions (Maintenance, operations, and repairs) Materials and supplies costs (26)- Allowable with restrictions Meetings and conferences (27)- Allowable with restrictions Memberships, subscriptions, and professional activity costs (28)- Allowable as a direct cost for civic, community and social organizations with Federal approval; unallowable for lobbying organizations. Organization costs Not specifically addressed Page charges in professional journals (34.b)- Allowable with restrictions (addressed under "Publication and printing costs ") Participant support costs Not specifically addressed Patent costs (29)- Allowable with restrictions Plant and homeland security costs (30)- Allowable with restrictions Pre - agreement costs (31)- Allowable with restrictions (Pre -award costs) Professional service costs (32)- Allowable with restrictions Proposal costs (33)- Allowable with restrictions Publication and printing costs (34)- Allowable with restrictions Rearrangement and alteration costs (35)- Allowable (ordinary and normal); allowable with Federal prior approval (special) Reconversion costs (36)- Allowable with restrictions Recruiting costs (1.c)- Allowable with restrictions (addresses costs of advertising only) Relocation costs Not specifically addressed Rental cost of buildings and equipment (37)- Allowable with restrictions Royalties and other costs for use of patents (38)- Allowable with restrictions Selling and marketing costs (39)- Unallowable with exceptions Specialized service facilities Not specifically addressed Taxes (40)- Allowable with restrictions Termination costs applicable to sponsored agreements (41)- Allowable with restrictions Training costs (42)- Allowable for employee development Transportation costs Not specifically addressed Travel costs (43)- Allowable with restrictions Page 35 A+ ot % Central Contra Costa Sanitary District March 24, 2014 TO: FINANCE COMMITTEE FROM: THEA VASSALLO, FINANCE MANAGE VIA: ROGER BAILEY, GENERAL MANAGE SUBJECT: EXPENDITURE FOLLOW -UP At the March 10, 2014 Finance Committee meeting, staff was asked to provide additional information on the following: Check / Date Amount Vendor Information Requested 198927 $807.03 Brook Additional clarification regarding the 2/10/14 Furniture charges related to rental furniture Rental used by Source Control employees, who remained in the Warehouse Bays rather than returning to the Headquarters Office Building (HOB) after the seismic retrofit work was completed. Per Tom Godsey, in the Environmental Services Division, the rental furniture for both the Developer Inspectors and Source Control is still being used. The rental furniture will be used until the new furniture has arrived and staff is able to move into the Annex and the rest of Bay 1. The monthly rental expense was originally charged to the Seismic Improvements for Headquarters Office Building (HOB), District Project 8226, while construction was in process. The furniture is now being charged to O &M and pending invoices were paid all at once following further review of items picked up, new inventory levels, and pending inventory carried forward charges. Pam McMillan, Senior Buyer, provided additional information as follows: Recap of the invoices paid: $ 52.87 Prorated amount for part of December due to the move $300.30 December through January $300.30 January through February 153.56 February through March inclusive of a credit from Concord $807.03 Total The monthly rental cost for Source Control going forward is $365.86, and for Inspectors it is $70.40, for a monthly total of $436.26. The invoices in question are attached for your review. 11/21/13 12t11f13- �i1112/14 2164624049 Tiansactlun - Extended Date Descri tion Ali' 12/11/14 Rental- 21 items, 12/11/14 to 61/10/24 1 4DR LAT FILE - BLK 36 "W @ $16.72 ss 2 4DR LAT FILE - BLK 42 "W @ @ $16.83 5 STUDIO C 36X66 LH PED DESK @ $18.48 1 STUDIO C 24X42 LH RETURN @ $9.68 5 STUDIO C 24X42 RH RETURN @ $11.44 1 STUDIO C 28X72 DBL PED CRED@ $18.48 2 STUDIO C 2 DR LATERAL FILE @ $14.52 1 STUDIO C 36X72 LH PED DESK @ $18.48 1 6° UTILITY TABLE - RESIN @ $3.52 2 FOUNDATIONS TABLE- 24X66 @ $10.56 Page 1 of 1 Delivery Address: CCCSD 4737 IM€ OFF PLACE MARTINEZ, CA 94553 ''300. 3 AWN, PLEASE BRING THS INVOICE - Make checks payable to Bmok Fumitum Rej Date Due A reement 12/11/13 216:- 4624049 —Balance Due Invoice . - $300.30 6 +62462404 -1 Amount Enclosed j Remit To: Brook Furniture Rental, Inc 4075 Paysphere Circle Chicago, IL 60674 Credit card payments: Name: Address: Card Nt: er Exp Date: securilty Cade: Extended �r• s Ali' ss ''300. 3 AWN, PLEASE BRING THS INVOICE - Make checks payable to Bmok Fumitum Rej Date Due A reement 12/11/13 216:- 4624049 —Balance Due Invoice . - $300.30 6 +62462404 -1 Amount Enclosed j Remit To: Brook Furniture Rental, Inc 4075 Paysphere Circle Chicago, IL 60674 Credit card payments: Name: Address: Card Nt: er Exp Date: securilty Cade: 1, ;`21/13 1 12/11/13-12/17113 ransaction' note I amcrinflan Page ' of 1 Delivery Address: C.CCS[3 4737 IMHOF'F° PLACE MARRTINEZ, CA 94553 2164624 49 ff- 4624C' =49 67624624 I Pro Rated Partial Pickup - 12/11./13- 12/17/13 12/17/13 Pickup of furnishings 0.06 CENTRAL CONTRA CMA 2 HAW- END CAP @ $6.44 0.00 NWM EMU- 3 HAW- 24X48 WORKSURFACE @ $4.40 0.00 Att WJW AMOUNT 1 STUDIO BLACK 72" BOOKCASE @ $12.32 6.00 g 00 1 at' 1 STUDIO C 36X72 DBL PEI? DESK@ $19.36 0.00 2 STUDIO C 30X66 LH PED DESK @ $18.48 6.00 1 STUDIO C 30X66 RH PER DESK @ $15.84 0.06 6 STUDIO C 3OX66 RH PED DESK @ $18.48 0.00 .� 6 STUDIO C 24X42 LM RETURN @ $11.44 0.00 2 STUDIO C 24X42 RH RETURN @ $11.44 0.60 TOM $ 4 STUDIO C 2 DR LATERAL FILE @ $14.52 0.06 MW ACCWWY O ° 5 FOUNDATIONS TABLE- 24X60 @ $10.56 0.60 3 HAW- 44X24 NON -P R PANEL @ $7.04 0.00 4 HAW- 44X48 NON -PWR PANEL @ $9.68 0.00 2 HAW- 24" PER - F/F @ $6.60 6.00 Daily prorate from 12/11/13 to 12/17/13 6.60 Advance Billie 7 days)-006- $52.87 Due Dats Prevtous Balance I PavrnenWCredits Current Month Charles Balance Due 12/11/13 ; 3. t1 S0. (i0 $52 87 $.81 52 PiUS -E DETACH AND RETURN TRI- PORTION WITH YOUR PAYi0NT. If PRYING EN PERSON, PLEASE 9RING THS 1"ICE - Make checks payabEe Srrxk F Ruse Rental, Inc. Date Due Agreement # 4078 Paysphere Circle 12/11/13 � 216 - 4624049 Chicago, IL 60674 Balance Due invoice# FOACTURE RENTAL $52.87 6 ?62462404 A4Wount Enclosed Remit To: Brook Furniture Rental, Inc 4078 Paysphere Circle Chicago, IL 60674 Billing address: Credit card payments, CCCSD Name 5019 IMHOFF PLACE Address: MARTINEX, CA 94553 Card Number: Exp mate: Security Code: __ E Page I of 1 Monthly Rental Invoice FURNITURE RENTAL' we simplify change' 24997 Network Place Delivery Address: CCCSD Chicago, IL 60673 °1249 4737 IMHOFF PLACE MARTINEZ, CA 94553 Billing Date Billing, Period Customer E ent # Invoice Customer Reference __ 12/19/13 01/11/14 -02 /10/14 2164624049 6793462404 04U:r_ 6 �2�16-46524049 Transaction Date Description W MOM— Rentak Rate Extended Total 01/11/14 Rental- 21 items, 01/11/14 to 02/10/14 0.00 1 4DR LAT FILE - BLK 36 "W @ $16.72 0.00 2 4DR LAT FILE - BLK 42 "W @ $16.83 0.00 5 STUDIO C 30X66 LH PED DESK @ $18.48 0.00 1 STUDIO C 24X42 LH RETURN @ $9.68 0.00 5 STUDIO C 24X42 RH RETURN @ $11.44 0.00 1 STUDIO C 20X72 DBL PED CRED@ $18.48 0.00 2 STUDIO C 2 DR LATERAL FILE @ $14.52 0.00 1 STUDIO C 36X72 LH PED DESK @ $18.48 0.00 1 6' UTILITY TABLE - RESIN @ $3.52 0.00 2 FOUNDATIONS TABLE_ 24X60 @ $10.56 300.30 TOTAL $300.30 Due Date I Previous Balance Pa mentslCrudits Current Mon Charges Balance Due $0.00 x300.30 $300.31 PLEB sE DETACH AND RETURN THi§ P0R -d0_N Vs i YQUFi PAYWEW xiF PAYiN iN PERSON, PLEASE Bf21kG THS INVOSCE — RRake checks p�yaE a l� Bi�sslc Fumitate Rental, inc. ' Date Due _ AQ reemsnf # 4078 Paysphere Circle 01 /I1 /14 216- _4_624049 Chicago, IL 60674 Balance Due invoice# FURNITURE RENTAL $300.30 6790462404 ; OUttt EiipipSaci j Remit To: Brook Furniture Rental, Inc 4078 Paysphere Circle Chicago, IL 60614 Billing address: Credit card payments: CCCSD Name: 5019 IMHOFF PLACE Address: MARTINEX, CA 44553 rd Ntank:er: CET4TFjAL A Exp Gate: irity Code: _Slac ACCOUNT NUMBER T n to i ie q .k' Delivery Address. CCCSD 4737 IMH€ FF PLACE' NARTINEZ, CA 94553 8€ € € €ng`Date Billing; Period Customer I Agra sRIF I 11tvUlf1pa f vw�6.. ....... .�.. £i1l23/14 02/11/14 -- 03/1€x/14 21b�624049 216- 4624049 6825462:404 04!256. 7Ysrisaction Date Desc tioR >onth Rent€ Rats Extended Total CREDIT BALANCE - TRANSFERRERD FROM 216 - 4624073 1470 ENEA CIRCLE ($146.74) 02/11/14 Rental- 21 items, 02/11/14 to 03110/14 0.00 4DR LAT FILE - BLK 36 "W @ $16.72 0.00 JDR LAT FILE - BLK 42 "W i@ $16.83 0.00 55TUDIO C 30X66 LH PED DESK @ $18.48 0.00 TUDIO C 24X42 LH RETURN @ $9.68 0.00 TUDIO C 24X42 RH RETURN @ $11.44 0.00 TUDIO C 20X72 DBL PED CREDIT $78.48 0.00 F, 2,STUDIO C 2 DR LATERAL FILE @ $14.52 0.00 1 STUDIO C 36X72 LH PED DESK @ $18.48 0.00 6' UTILITY TABLE - RESIN @ $3.52 0.00 FOUNDATIONS TABLE- 24X60 @ $10.56 `=-- 300.30 TOTAL $300.30 3 Previous Balance Pa mentatCre Its Current Month Cha es Balance Due 02/11/14 $0.00 0146.74) $300.30 +1 0 PLEASE DETACH AND RETURN TNIS PORTION WITH YOUR PAYPAENT. IF PAYING EN PERSON, PLEASE BRING THS iNVOiCE - MakB checks payable to Brack Fumftuie Reef, hac. Date Due A ree entay NO 4€378 Paysphe:re Circle 02/11/14 216-4624049 Chicago, IL 60674 Balance Clue invoice# FURNITURE RENTAL 5153.56 6825452404 Amount Enclosed t Remit To: Brook Furniture Rental, Inc 4078 Pa ysphere Circle Chicago, IL 60674 Mill ni !A 5.0t. 1 Central Contra Costa Sanitary District Self- Insurance Fund 3405: Regular Checks: Dated from No. From Running Expense Fund 3406: Manual Checks: Regular Checks: Dated from No. From Expenditures for Approval Date Prepared: 3/18/2014 April 3, 2014 Board Meeting Date 316/2014 to 3/13/2014 103168 to 103171 103172 to 103175 3/612014 to 3/13/2014 199119 to 199191 199192 to 199260 Sewer Construction Fund 3407: Regular Checks: Dated from No. From Payroll Fund 3408: 3/6/2014 to 3/13/2014 35925 to 35935 35936 • to 35945 N/A for this report. Submitted for approval: / T. Vassallo / Date Approved by Finance Committee: ® Recycled Paper PREPARED03 /06/2014, 6:29:45 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 8 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 79 BANK 03 Wells Fargo Bank -- CHECK - - - -- - -- VENDOR VENDOR -------------------------------------------------------------------------------- DATE VOUCHER DESCRIPTION NO NO NAME AMOUNT 103168 99150 FRED LEGGERO 03/06/2014 172.00 REIMB PLUMBG OVRFLOW LOSS 172.00 CHECK TOTAL 103169 10563 JARVIS FAY DOPORTO & GIBS 03/06/2014 109.71 FEE SHARING /CHEVRON P -TAX 109.71 CHECK TOTAL 103170 8438 PD RESTORATION OF EAST BA 03/06/2014 2,077.94 REPAIRS /RECONSTRUCTION 2,077.94 CHECK TOTAL 103171 8706 RESTORATION MANAGEMENT CO 03/06/2014 2,375.74 SVC @1757 GREEN VALLEY DR 2,375.74 CHECK TOTAL BANK /CHECK TOTAL 4,735.39 PREPARED03 /13/2014, 8:35 :04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 9 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 81 BANK 03 ------------------------------------------------------------------------------------------------------------------------------------ Wells Fargo Bank CHECK VENDOR VENDOR DATE VOUCHER DESCRIPTION NO ------------------------------------------------------------------------------------------------------------------------------------ NO NAME AMOUNT 103172 99150 COLLEEN O'CONNELL & MICHA 03/13/2014 140.00 REIMB PLUGGED LINE 02/25 140.00 CHECK TOTAL 103173 99150 DAVID P. PLATTER 03/13/2014 145.00 REIMB PLUGGED LINE 02/12 145.00 CHECK TOTAL 103174 99150 KRISTA IMRIE 03/13/2014 130.00 REIMB PLUGGED LINE 12/26 130.00 CHECK TOTAL 103175 9036 MEYERS,NAVE,RIBACK,SILVER 03/13/2014 2,866.49 LEGAL SVC THRU 12/31 03/13/2014 6,547.80 LEGAL SVC THRU 12/31 03/13/2014 1,519.25 LEGAL SVC THRU 12/31 03/13/2014 15,930.59 LEGAL SVC THRU 12/31 26,864.13 CHECK TOTAL BANK /CHECK TOTAL 27,279.13 PREPARED03 /06/2014, 8:29:45 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 1 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 79 BANK 01 --------------- Wells Fargo Bank '-------------------------------------------------------------------------------------------------------------------- CHECK VENDOR VENDOR DATE VOUCHER DESCRIPTION NO -- --- -- -- NO --------- NAME - - --- - -------- -- ---- - ----- - ------------------------------------------------------------------------------------- AMOUNT 199119 832 ACCOUNTEMPS INC 03/06/2014 1,088.00 TEMP SVC THRU 02/21 1,088.00 CHECK TOTAL 199120 573 ACE HARDWARE - VINE HILL 03/06/2014 15.18 MISC SUP 03/06/2014 21.46 MISC SUP 03/06/2014 17.55 INV /MISC SUP 03/06/2014 7.80 INV /MISC SUP 03/06/2014 58.53 INV /MISC SUP 120.52 CHECK TOTAL 199121 8816 AD CLUB 03/06/2014 864.73 JOB AD /DIR OF OP,CHEM 1/2 864.73 CHECK TOTAL 199122 9109 AIR SYSTEMS INC. _ 03/06/2014 232.00 AIR SYSTEM REPAIRS /POD 03/06/2014 280.37 PUMP REPAIRS /POD 03/06/2014 1,055.00 AC MNT /FEB/4737 1,567.37 CHECK TOTAL 199123 139 ALLIANCE CONTRA COSTA WEL 03/06/2014 822.65 OPER SUP /GASES 822.65 CHECK TOTAL 199124 10176 AMBIO BIOFILTRATION LTD. 03/06/2014 9,000.00 RPLC MEDIA /BIOFILTERS 9,000.00 CHECK TOTAL 199125 1715 AT &T 03/06/2014 45.84 SERVICE 02/11 -02/10 45.84 CHECK TOTAL 199126 5788 AT &T - CALNET 2 03/06/2014 1,580.97 SERVICE 01/01 -01/31 03/06/2014 170.53 SERVICE 01/14 -02/13 03/06/2014 16.59 SERVICE 01/14 -02/13 03/06/2014 31.68 SERVICE 01/14 -02/13 03/06/2014 14.60 SERVICE 01/14 -02/13 03/06/2014 16.80 SERVICE 01/14 -02/13 03/06/2014 30.51 SERVICE 01/13 -02/12 03/06/2014 135.96 SERVICE 01/13 -02/12 03/06/2014 14.96 SERVICE 01/13 -02/12 03/06/2014 17.17 SERVICE 01/13 -02/12 03/06/2014 16.80 SERVICE 01/13 -02/12 03/06/2014 32.76 SERVICE 01/13 -02/12 03/06/2014 14.90 SERVICE 01/13 -02/12 03/06/2014 16.79 SERVICE 01/13 -02/12 03/06/2014 66.66 SERVICE 01/20 -02/19 03/06/2014 185.20 SERVICE 01/20 -02/19 03/06/2014 14.24 SERVICE 01/20 -02/19 03/06/,2014 921.71 SERVICE 01/20 -02/19 03/06/2014 16.96 SERVICE 01/20 -02/19 03/06/2014 33.76 SERVICE 01/20 -02/19 03/06/2014 7.21 SERVICE 01/20 -02/19 03/06/2014 10.01 SERVICE 01/20 -02/19 03/06/2014 20.31 SERVICE 01/20 -02/19 3 PREPARED03 /06/2014, 8:29:45 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 2 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 79 BANK O1 Wells Fargo Bank ----------------------------------------------------------------------------------------------------------------- CHECK VENDOR VENDOR DATE VOUCHER DESCRIPTION NO NO NAME AMOUNT 199126 5788 AT &T - CALNET 2 03/06/2014 16.85 SERVICE 01/16 -02/15 3,403.93 CHECK TOTAL 199127 2753 AT &T - INTERNET 03/06/2014 2,524.86 SERVICE 01/19 -03/18 2,524.86 CHECK TOTAL 199128 9707 AT &T MOBILITY 03/06/2014 90.90 SERVICE 01/13 -02/12 90.90 CHECK TOTAL 199129 1031 BAY ALARM COMPANY 03/06/2014 185.85 SERVICE 03/01 -06/01 185.85 CHECK TOTAL 199130 2357 BAY AREA AIR QUALITY MGMT 03/06/2014 802.00 PERMIT/ SITE # A9597 802.00 CHECK TOTAL 199131 419 BAY AREA BARRICADE SERVIC 03/06/2014 133.29 INV /MISC SUP 133.29 CHECK TOTAL 199132 9651 BAY AREA GOLF & INDUSTRIA 03/06/2014 542.50 INV /MISC SUP 542.50 CHECK TOTAL 199133 7057 BNSF RAILWAY COMPANY 03/06/2014 600.00 APP FEE/ TEMP OCCAUPANCY 600.00 CHECK TOTAL 199134 9108 BRAND SERVICES OF CALIF I 03/06/2014 1,050.00 SCAFFOLDING 1/20 -26 1,050.00 CHECK TOTAL 199135 10771 BROOK FURNITURE RENTAL 03/06/2014 144.32 RENTAL FURNITURE /SC 03/06/2014 399.52 RENTAL FURNITURE /SC 03/06/2014 34.32 RENTAL FURNITURE /SC 03/06/2014 265.98 RENTAL FURNITURE /SC 844.14 CHECK TOTAL 199136 8536 CAL -BAY INDUSTRIAL SERVIC 03/06/2014 600.00 BAY SAMPLING /FEBRUARY 600.00 CHECK TOTAL 199137 5744 CALIFORNIA DIESEL AND POW 03/06/2014 33.04 INV /MISC SUP 33.04 CHECK TOTAL 199138 974 CALL 24 COMMUNICATIONS, I 03/06/2014 130.00 ANSWERING SVC /MAR 130.00 CHECK TOTAL 199139 10813 CAUSEY, PAUL 03/06/2014 484.87 REIMB CONF TRAVEL EXP 484.87 CHECK TOTAL . 199140 4646 CITY OF PLEASANT HILL 03/06/2014 47,570.00 ROAD REPRS CCCSD STRUCTRS 47,570.00 CHECK TOTAL 199141 120 COLE SUPPLY COMPANY INC 03/06/2014 422.15 INV /MISC SUP 03/06/2014 172.77 INV /MISC SUP PREPARED03 /06/2014, 8:29:45 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMI PROGRAM: GM346L CENTRAL CONTRA COSTA SANITARY DISTRICT BANK O1 Wells Fargo Bank - --- ----------------------------------------------------- CHECK VENDOR VENDOR DATE VOUCHER NO NO NAME AMOUNT 199141 120 COLE SUPPLY COMPANY INC 03/06/2014 836.56 03/06/2014 56.00 03/06/2014 37.32 03/06/2014 675.90 03/06/2014 56.15 2,256.85 199142 1739 CONTRA COSTA COUNTY 03/06/2014 840.00 03/06/2014 976.68 03/06/2014 600.40 03/06/2014 544.32 2,961.40 199143 596 CONTRA COSTA WATER DISTRI 03/06/2014 68.67 03/06/2014 234.97 303.64 199144 10622 CORODATA RECORDS MANAGEME 03/06/2014 910.81 910.81 199145 8374 CWEA -SFBS 03/06/2014 300.00 300.00 199146 8528 DD MANAGEMENT 03/06/2014 979.03 03/06/2014 979.03 1,958.06 199147 1588 DEPT OF TOXIC SUBSTANCES 03/06/2014 4,337.92 4,337.92 199148 9862 DEUTSCH, SHARI 03/06/2014 348.02 348.02 199149 593 EAST BAY TRUCK CENTER. 03/06/2014 286.69 03/06/2014 5.09 291.78 199150 8434 EP CONTAINER CORP 03/06/2014 1,211.34 1,211.34 199151 10797 ESA BIOLOGICAL RESOURCES 03/06/2014 1,657.21 1,657.21 199152 10866 EVOQUA WATER TECH /HYDR PE 03/06/2014 3,273.27 3,273.27 199153 7251 FASTENAL COMPANY 03/06/2014 179.65 179.65 199154 58 FEDEX 03/06/2014 19.16 IER PAGE 3 ACCOUNTING PERIOD 2014/09 REPORT NUMBER 79 DESCRIPTION INV /MISC SUP INV /MISC SUP INV /MISC SUP INV /MISC SUP INV /MISC SUP CHECK TOTAL REFUND SSC FY 13/14 REFUND SSC FY 12/13 REFUND SSC FY 11/12 REFUND SSC FY 10 /11 CHECK TOTAL SERVICE 12/17 -02/21 SERVICE 12/17 -02/19 CHECK TOTAL RECORD STORAGE /JAN CHECK TOTAL REG FEE SEMINAR 03/19 CHECK TOTAL PROPERTY MGMT FEE /FEB PROPERTY MGMT FEE /JAN CHECK TOTAL SERVICE OCT -DEC CHECK TOTAL REIMB CONF TRAVEL EXP CHECK TOTAL MISC VEH SUP MISC VEH SUP CHECK TOTAL HHW OPER SUP CHECK TOTAL PROF SVCS 1/1 -31 CHECK TOTAL CHEM /HYDROGEN PEROXIDE CHECK TOTAL INV /MISC SUP CHECK TOTAL DELIVERY SVC PREPARED03 /06/2014, 8:29:45 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMB PROGRAM: GM346L CENTRAL CONTRA COSTA SANITARY DISTRICT BANK 01 Wells Fargo Bank --------------------------------------------------------------------------------------- CHECK VENDOR VENDOR DATE VOUCHER NO NO NAME AMOUNT --------------------------------------------------------------------------------------- 199154 58 FEDEX 03/06/2014 17.25 36.41 199155 10877 FIRST AMERICAN DATA TREE 03/06/2014 187.74 187.74 199156 10447 G &K SERVICES, INC. 03/06/2014 118.76 03/06/2014 435.00 03/06/2014 1,691.25 03/06/2014 2,729.80 03/06/2014 508.55 03/06/2014 394.08 5,877.44 199157 9614 GENWORTH LIFE 03/06/2014 37.77 03/06/2014 52.39 03/06/2014 32.89 123.05 199158 5494 GILMOUR & COMPANY 03/06/2014 902.25 03/06/2014 4,332.32 5,234.57 199159 4259 GOODYEAR TIRE & RUBBER DB 03/06/2014 410.00 410.00 199160. 6493 GRAYBAR ELECTRIC CO INC 03/06/2014 40.54 03/06/2014 602.08 642.62 199161 8789 GUARDSMARK, LLC 03/06/2014 3,850.88 03/06/2014 800.00 4,650.88 199162 9017 IEDA 03/06/2014 6,500.00 6,500.00 199163 10485 INDEPENDENT STATIONERS 03/06/2014 10.52 03/06/2014 190.38 03/06/2014 726.49 03/06/2014 156.89 03/06/2014 173.38 03/06/2014 17.82 03/06/2014 114.27 1,389.75 199164 9733 KIRBY, KEVIN 03/06/2014 182.76 182.76 199165 99200 LIPPOW DEVELOPMENT COMPAN 03/06/2014 456.08 ER PAGE 4 ACCOUNTING PERIOD 2014/09 REPORT NUMBER 79 --------------------------------------------- DESCRIPTION --------------------------------------------- DELIVERY SVC CHECK TOTAL SERVICE 2/1 -28 CHECK TOTAL UNIFORMS /JAN UNIFORMS /JAN UNIFORMS /JAN UNIFORMS /JAN UNIFORMS /JAN UNIFORMS /JAN CHECK TOTAL LIFE INS #0000101021 3MOS LIFE INS #0000101605 3MOS LIFE INS #0000103435 3MOS CHECK TOTAL LIME SLURRY 1/29 LIME SLURRY 1/30 CHECK TOTAL DISPOSAL TIRE SVC CHECK TOTAL MISC SUP MISC ELEC SUP CHECK TOTAL SECURITY 02/02 -08 SECURITY VEH 02/02 -08 CHECK TOTAL ONLINE SURVEY TO 01/31/15 CHECK TOTAL OFFICE SUP OFFICE SUP OFFICE SUP OFFICE SUP OFFICE SUP OFFICE SUP OFFICE SUP CHECK TOTAL REIMB MILEAGE CHECK TOTAL REFUND SSC FY10 /11 PREPARED03 /06/2014, 8:29:45 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 5 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 79 BANK O1 Wells Fargo Bank ------------------------------------------------------------------------------------------------- CHECK VENDOR VENDOR DATE VOUCHER DESCRIPTION NO NO NAME AMOUNT 199165 99200 LIPPOW DEVELOPMENT COMPAN 03/06/2014 430.32 REFUND SSC FY11 /12 03/06/2014 670.83 REFUND SSC FY12 /13 1,557.23 CHECK TOTAL 199166 9909 MCC CONTROL SYSTEMS 03/06/2014 165.00 CCCSD WONDERWARE TRNG EXP 03/06/2014 1,000.00 CCCSD WONDERWARE TRAINING 1,165.00 CHECK TOTAL 199167 8827 MSC INDUSTRIAL SUPPLY CO. 03/06/2014 132.80 INV /MISC SUP 03/06/2014 95.51 INV /MISC SUP 228.31 CHECK TOTAL 199168 6872 MUIR /DIABLO OCCUPATIONAL 03/06/2014 70.00 MED /EXAM & LAB 70.00 CHECK TOTAL 199169 578 NASCO MODESTO 03/06/2014 439.53 INV /MISC SUP 439.53 CHECK TOTAL 199170 9122 PARCELQUEST (CD DATA, INC 03/06/2014 8,872.10 PARCELQUEST RENWL 8,872.10 CHECK TOTAL 199171 388 PG &E 03/06/2014 31.71 SERVICE 01/16 -02/17 03/06/2014 14.30 SERVICE 01/17 -02/18 03/06/2014 15.08 SERVICE 01/12 -02/14 03/06/2014 916.67 SERVICE 12/31 -01/31 03/06/2014 22,596.41 SERVICE 12/31 -01/31 23,574.17 CHECK TOTAL 199172 7062 POLYDYNE, INC. (POLYPURE) 03/06/2014 53,519.80 CHEM /CLARIFLOC 53,519.80 CHECK TOTAL 199173 5160 PSC ENVIRONMENTAL SERVICE 03/06/2014 15,714.02 HHW WASTE /DEC 03/06/2014 8,213.04 HHW WASTE /DEC 03/06/2014 1,243.44 HHW WASTE /DEC 25,170.50 CHECK TOTAL 199174 790 QUENVOLD -S SAFETY SHOEMOB 03/06/2014 75.00 SHOES /FOULGER, T 75.00 CHECK TOTAL 199175 9775 REDWOOD COAST PETROLEUM 03/06/2014 3,457.17 OPER SUP /GAS 3,457.17 CHECK TOTAL 199176 9968 ROBERT HALF TECHNOLOGY 03/06/2014 1,184.00 TEMP SVC THRU 02/21 1,184.00 CHECK TOTAL 199177 444 S & S TOOLS AND SUPPLY, I 03/06/2014 69.66 INV /MISC SUP 03/06/2014 74.63 INV /MISC SUP 03/06/2014 123.80 INV /MISC SUP 268.09 CHECK TOTAL PREPARED03 /06/2014, 8 :29:45 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 6 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 79 BANK 01 Wells Fargo Bank CHECK --------- VENDOR --- ------ - - - - -- --------------------------------------- VENDOR DATE ------------ VOUCHER ------------ - - - - -- -- DESCRIPTION NO NO NAME AMOUNT 199178 8675 SAFETY COMPLIANCE MANAGEM 03/06/2014 595.00 REG FEE TRAINING 3/12 -16 595.00 CHECK TOTAL 199179 8983 SAFETY ENVIRONMENTAL CONT 03/06/2014 809.84 INV /MISC SUP 809.84 CHECK TOTAL 199160 937 SAFETY -KLEEN CORP 03/06/2014 1,032.14 SOLVENT SVC 1,032.14 CHECK TOTAL 199181 8269 SOFTCHOICE CORPORATION 03/06/2014 645.00 VM WARE SRVR RENEWAL 645.00 CHECK TOTAL 199182 9826 STANDARD PLUMBING SUPPLY, 03/06/2014 181.87 INV /MISC SUP 03/06/2014 94.54 INV /MISC SUP 03/06/2014 174.83 INV /MISC SUP 451.24 CHECK TOTAL 199183 373 SWAGELOK NORTHERN CA /OAKL 03/06/2014 46.16 INV /MISC SUP 46.16 CHECK TOTAL 199184 9635 TRIMBLE NAVIGATION LTD / @R 03/06/2014 332.40 VEH TRACKING SVC FEB 332.40 CHECK TOTAL 199185 5073 U S POSTAL SERVICE 03/06/2014 803.27 REFUND DUP PAYMT SSC 803.27 CHECK TOTAL 199186 9889 UNIVAR USA INC. 03/06/2014 6,781.39 CHEM /BLEND ALKALI 6,781.39 CHECK TOTAL 199187 10682 UNIVAR USA INC. 03/06/2014 2,232.46 CHEM /SODIUM HYPOCHLORITE 03/06/2014 2,232.00 CHEM /SODIUM HYPOCHLORITE 4,464.46 CHECK TOTAL 199188 1337 UPS 03/06/2014 35.85 DELIVERY SVC 03/06/2014 22.60 DELIVERY SVC 58.45 CHECK TOTAL 199189 521 VWR INTERNATIONAL LLC 03/06/2014 67.04 MISC LAB SUP 67.04 CHECK TOTAL 199190 2608 WILLIAMS, DAVID R. 03/06/2014 1,225.69 REIMB CONF TRAVEL EXP 03/06/2014 886.82 REIMB CONF TRAVEL EXP 2,112.51 CHECK TOTAL 199191 3083 ZEE MEDICAL SERVICE CO. 03/06/2014 294.88 INV /MISC SUP 294.88 CHECK TOTAL BANK /CHECK TOTAL 255,804.34 PREPARED03 /13/2014, 8:35:04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 1 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT - REPORT NUMBER 81 BANK O1 Wells Fargo Bank CHECK VENDOR - -- ------------------------------------------------------------------------------------------ VENDOR DATE VOUCHER DESCRIPTION NO NO NAME AMOUNT 199192 10952 ABEYRATHNA, CHATHU 03/13/2014 144.48 REIMB WORKSHOP TRAVEL EXP 144.48 CHECK TOTAL 199193 832 ACCOUNTEMPS INC 03/13/2014 1,088.00 TEMP SVC THRU 02/28 1,088.00 CHECK TOTAL 199194 573 ACE HARDWARE - VINE HILL 03/13/2014 146.23 MISC SUP 03/13/2014 61.50 MISC SUP 03/13/2014 17.56 MISC SUP 03/13/2014 31.20 MISC SUP 03/13/2014 7.80 MISC SUP 03/13/2014 12.68 MISC SUP 03/13/2014 45.84 MISC SUP 03/13/2014 7.40 MISC SUP 03/13/2014 32.90 MISC SUP 03/13/2014 125.47 MISC SUP 03/13/2014 6.74 MISC SUP 03/13/2014 146.46 MISC SUP 03/13/2014 146.46- CR INV #612164 RETURN 03/13/2014 41.12 MISC SUP 536.44 CHECK TOTAL 199195 8816 AD CLUB 03/13/2014 5,454.00 JOB AD /DIRECTOR & CHEMIST 5,454.00 CHECK TOTAL 199196 8667 AERC RECYCLING SOLUTIONS 03/13/2014 2,535.85 HHW DISPOSAL 2/25 2,535.85 CHECK TOTAL 199197 9109 AIR SYSTEMS INC. 03/13/2014 596.00 PREV MNT /FEB /HHW 596.00 CHECK TOTAL 199198 10747 ALL STAR GLASS 03/13/2014 248.23 WINDSHIELD SVC /TRK #224 03/13/2014 216.51 WINDSHIELD SVC /TRK #253 464.74 CHECK TOTAL 199199 9753 AMERICAN HEALTH & SAFETY 03/13/2014 1,242.64 DEFIBRILLATOR /GL 1,242.64 CHECK TOTAL 199200 3442 ARAMARK UNIFORM NATIONAL 03/13/2014 114.96 UNIFORMS 114.96 CHECK TOTAL 199201 9772 ASSOCIATED SERVICES CO. 03/13/2014 379.43 OPER SUP 379.43 CHECK TOTAL 199202 10822 BIENATI CONSULTING GROUP, 03/13/2014 4,000.00 CONSULTING SVCS 1/20 -3/5 4,000.00 CHECK TOTAL 199203 10914 BSA ENVIRONMENTAL SERVICE 03/13/2014 700.00 LAB ANALYSES 700.00 CHECK TOTAL rl PREPARED03 /13/2014, 8:35:04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 2 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 81 BANK O1 Wells Fargo Bank CHECK -- VENDOR -- -- ------------------------ -- ----- VENDOR ---- ---- ----- ---- -- - - DATE -- VOUCHER --------------------------------- DESCRIPTION NO -- -- --- - NO - -- — -------- NAME --- ------ ------------- - - - -- -- — ----------------- ----- AMOUNT ----- -------- ------ - - - - -- — ------------------------------- 199204 918 BURLINGAME ENGINEERS, INC 03/13/2014 355.20 INV /MISC SUP 355.20 CHECK TOTAL 199205 40 CALTROL, INC. 03/13/2014 1,250.00 VIBRATION ANALYSIS 1,250.00 CHECK TOTAL 199206 9217 CARLSON SOFTWARE 03/13/2014 300.00 DATA COLL SW UPGRADES 300.00 CHECK TOTAL 199207 10813 CAUSEY, PAUL 03/13/2014 1,104.90 REIMB CONF TRAVEL EXP 1,104.90 CHECK TOTAL 199208 7360 CHILD ENVIRONMENTAL 03/13/2014 878.48 WET ASH TRANSPORT 2/24 03/13/2014 855.38 WET ASH TRANSPORT 2/27 03/13/2014 920.39 WET ASH TRANSPORT 2/28 2,654.25 CHECK TOTAL 199209 4580 CITY OF LAFAYETTE 03/13/2014 11.77 REFUND OVERPAYMENT SSC 03/13/2014 18,634.00 CCCSD STRUCTURE ADJMNTS 18,645.77 CHECK TOTAL 199210 947 CITY OF MARTINEZ WATER SY 03/13/2014 88.94 SERVICE 02/14 -02/28 03/13/2014 88.94 SERVICE 02/14 -02/28 03/13/2014 88.94 SERVICE 02/05 -02/28 03/13/2014 99.92 SERVICE 02/14 -02/28 03/13/2014 88.94 SERVICE 02/14 -02/28 03/13/2014 116.39 SERVICE 02/14 -02/28 03/13/2014 99.92 SERVICE 02/14 -02/28 671.99 CHECK TOTAL 199211 8761 CLARE COMPUTER SOLUTIONS, 03/13/2014 2,028.69 CABLING /COMPUTER /BAYS /SC 2,028.69 CHECK TOTAL 199212 10042 CLEANFLEETS.NET LLC 03/13/2014 415.00 DATABASE COMPLIANCE /MAR 415.00 CHECK TOTAL 199213 120 COLE SUPPLY COMPANY INC 03/13/2014 106.13 INV /MISC SUP 106.13 CHECK TOTAL 199214 1424 CONCORD CHAMBER OF COMMER 03/13/2014 335.00 RENEW MEMBERSHIP 335.00 CHECK TOTAL 199215 735 CONTRA COSTA AUTO PARTS C 03/13/2014 4.47 MISC VEH SUP 03/13/2014 74.15 MISC VEH SUP 03/13/2014 125.28 MISC VEH SUP 03/13/2014 72.67 MISC VEH SUP 276.57 CHECK TOTAL 199216 596 CONTRA COSTA WATER DISTRI 03/13/2014 63.45 SERVICE 12/17 -02/19 03/13/2014 265.75 SERVICE 01/31 -02/28 PREPARED03 /13/2014, 8:35:04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 3 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 81 BANK O1 ------------------------------------------------------------------------------------------------------------------------------------ Wells Fargo Bank CHECK VENDOR VENDOR DATE VOUCHER DESCRIPTION NO ---------------------------=-------------------------------------------------------------------------------------------------------- NO NAME AMOUNT 199216 596 CONTRA COSTA WATER DISTRI 03/13/2014 276.90 SERVICE 01/31 -02/28 03/13/2014 265.75 SERVICE 01/31 -02/28 03/13/2014 273.18 SERVICE 01/31 -02/28 03/13/2014 273.18 SERVICE 01/31 -02/28 03/13/2014 273.18 SERVICE 01/31 -02/28 03/13/2014 265.75 SERVICE 01/31 -02/28 03/13/2014 60.00 REPT /2013 COMM'L WTR USE 21017.14 CHECK TOTAL 199217 7655 COUNTY ASPHALT, LLC 03/13/2014 341.38 CUTBACKS 341.38 CHECK TOTAL 199218 4896 CPS HR CONSULTING 03/13/2014 4,086.50 HR TEST /SR ADM TECH 4,086.50 CHECK TOTAL 199219 8287 DAPPER TIRE CO /GOODYEAR W 03/13/2014 418.35 TIRE SVC 418.35 CHECK TOTAL 199220 8795 DETECTION INSTRUMENTS COR 03/13/2014 1,716.28 CALIBRATION 1,716.28 CHECK TOTAL 199221 1109 EAST BAY MUD /WATER 03/13/2014 214.18 SERVICE 10/29 -12/31 03/13/2014 214.18 SERVICE 10/29 -12/31 03/13/2014 11.46 SERVICE 01/22 -02/06 03/13/2014 45.82 SERVICE 12/30 -02/28 03/13/2014 49.46 SERVICE 12/27 -02/26 . 535.10 CHECK TOTAL 199222 1650 EVOQUA WATER TECH /BIOXIDE 03/13/2014 4,764.25 CHEM /BIOXIDE 03/13/2014 10,838.87 CHEM /BIOXIDE 15,603.12 CHECK TOTAL 199223 7251 FASTENAL COMPANY 03/13/2014 69.84 MISC SUP 03/13/2014 514.25 MISC SUP 03/13/2014 567.89 MISC SUP 03/13/2014 88.98 MISC SUP 03/13/2014 834.91 MISC SUP 03/13/2014 268.24 MISC SUP 2,344.11 CHECK TOTAL 199224 58 FEDEX 03/13/2014 47.88 DELIVERY SVC 47.88 CHECK TOTAL 199225 8443 FIT -TECH SERVICE, INC. 03/13/2014 474.96 PREV MNT /WELLNESS EQP 474.96 CHECK TOTAL 199226 9376 FLEETPRIDE INC. 03/13/2014 140.03 MISC VEH SUP 140.03 CHECK TOTAL 199227 5379 GRAINGER 03/13/2014 51.58 INV /MISC SUP PREPARED03 /13/2014, 8:35:04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 4 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 81 BANK O1 Wells Fargo Bank ------------------------------------------------------------------------------------------------------------------------------------ CHECK VENDOR VENDOR DATE VOUCHER DESCRIPTION NO NO NAME AMOUNT 199227 5379 GRAINGER 199228 8789 GUARDSMARK, LLC 199229 245 HARRINGTON INDUSTRIAL PLA 199230 10523 HIDDLESON, LISA 199231 10485 INDEPENDENT STATIONERS 199232 6213 JOHN MUIR HEALTH /CORP HEA 199233 3972 KONECRANES, INC. 03/13/2014 308.33 INV /MISC SUP 03/13/2014 78.27 INV /MISC SUP 03/13/2014 112.10 INV /MISC SUP 03/13/2014 389.16 INV /MISC SUP 03/13/2014 118.88 INV /MISC SUP 03/13/2014 123.80 INV /MISC SUP 03/13/2014 379.40 INV /MISC SUP 03/13/2014 55.40 INV /MISC SUP 03/13/2014 286.24 INV /MISC SUP 03/13/2014 131.56 INV /MISC SUP 2,034.72 CHECK TOTAL 03/13/2014 3,850.88 SECURITY 2/9 -15 03/13/2014 4,414.56 SECURITY 2/16 -22 8,265.44 CHECK TOTAL 03/13/2014 272.40 INV /MISC SUP 272.40 CHECK TOTAL 03/13/2014 190.65 REIMB SEMINAR TRAVEL EXP 190.65 CHECK TOTAL 03/13/2014 149.00 OFFICE SUP 03/13/2014 829.21 OFFICE SUP 03/13/2014 50.67 OFFICE SUP 03/13/2014 13.42 OFFICE SUP 03/13/2014 122.84 OFFICE SUP 03/13/2014 171.65 OFFICE SUP 03/13/2014 38.29 OFFICE SUP 03/13/2014 27.41 OFFICE SUP 03/13/2014 12.15 OFFICE SUP 03/13/2014 278.44 OFFICE SUP 03/13/2014 248.24 OFFICE SUP 03/13/2014 161.34 OFFICE SUP 03/13/2014 77.87 OFFICE SUP 03/13/2014 1.95 OFFICE SUP 03/13/2014 149.13 OFFICE SUP 03/13/2014 204.87 OFFICE SUP 03/13/2014 50.67 OFFICE SUP 03/13/2014 9.32 OFFICE SUP 03/13/2014 99.84 OFFICE SUP 2,696.31 CHECK TOTAL 03/13/2014 15,808.33 COMPREH WELLNESS SVCS /JAN 15,808.33 CHECK TOTAL 03/13/2014 554.26 CRANE SVC 03/13/2014 825.00 ANNL INSP /PREV MNT /CRANES 1,379.26 CHECK TOTAL PREPARED03 /13/2014, 8:35:04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 5 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 81 BANK O1 Wells Fargo Bank - CHECK VENDOR -- — - - - -- - - - ---- --- - -- - VENDOR -- — ---------------------------------------------------------------------------- DATE VOUCHER DESCRIPTION NO ------------------------------------------------------------------------------------------------------------------------------------ NO NAME AMOUNT 199234 1744 LIVERMORE DUBLIN DISPOSAL 03/13/2014 132.50 SERVICE FEBRUARY 132.50 CHECK TOTAL 199235 9036 MEYERS,NAVE,RIBACK,SILVER 03/13/2014 7,718.61 LEGAL SVC THRU 12/31 03/13/2014 3,215.66 LEGAL SVC THRU 12/31 03/13/2014 166.86 LEGAL SVC THRU 12/31 03/13/2014 166.86 LEGAL SVC THRU 12/31 03/13/2014 9,267.94 LEGAL SVC THRU 12/31 03/13/2014 166.86 LEGAL SVC THRU 12/31 03/13/2014 166.86 LEGAL SVC THRU 12/31 20,869.65 CHECK TOTAL 199236 7769 MORUCCI'S DELI 03/13/2014 179.85 REFRESHMENTS /SAFETY MTG 179.85 CHECK TOTAL 199237 60 MOTION INDUSTRIES INC 03/13/2014 139.86 INV /MISC SUP 03/13/2014 545.92 INV /MISC SUP 685.78 CHECK TOTAL ^e 199238 8136 MPA (MUNICIPAL POOLING AU 03/13/2014 114.28 NORCAL CONSORTIUM EXP 114.28 CHECK TOTAL 199239 10759 MT. DIABLO RECYCLING 03/13/2014 65.00 RENT /RECYCLING BIN 65.00 CHECK TOTAL 199240 6872 MUIR /DIABLO OCCUPATIONAL 03/13/2014 45.00 MED /MD REVIEW 45.00 CHECK TOTAL 199241 10487 NEW IMAGE LANDSCAPE COMPA 03/13/2014 300.00 IRRIGATION REPAIR /CSO 300.00 CHECK TOTAL 199242 9353 PACIFIC LOCK & DOOR 03/13/2014 97.50 KEY /ROLL UP DOOR /BAYS 97.50 CHECK TOTAL 199243 392 PACIFIC MECHANICAL SUPPLY 03/13/2014 34.26 INV /MISC SUP 03/13/2014 264.04 INV /MISC SUP 03/13/2014 1,598.41 INV /MISC SUP 03/13/2014 44.93 INV /MISC SUP 03/13/2014 56.20 INV /MISC SUP 03/13/2014 31.05 INV /MISC SUP 2,028.89 CHECK TOTAL 199244 10689 PARTNERS IN COMMUNICATION 03/13/2014 203.60 INTERPRETER 2/20 203.60 CHECK TOTAL 199245 99200 PETER & AMY PALMER 03/13/2014 14,479.92 DISBURSE REIMB FEES 03/13/2014 14.86 INTEREST 14,494.78 CHECK TOTAL 199246 388 PG &E 03/13/2014 14,246.34 SERVICE 01/23 -02/23 PREPARED03/13/2014, 8:35:04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 6 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 81 BANK 01 - --------------------- Wells Fargo Bank CHECK VENDOR -------------------------- VENDOR ------------------------------------------------------------------------------------ DATE VOUCHER DESCRIPTION NO ------------------------------------------------------------------------------------------------------------------------------------ NO NAME AMOUNT 199246 388 PG&E 03/13/2014 39.72 SERVICE 01/28-02/26 03/13/2014 777.94 SERVICE 01/28-02/26 03/13/2014 113.08 SERVICE 01/28-02/26 03/13/2014 187.25 SERVICE 01/28-02/26 03/13/2014 14.52 SERVICE 01/29-02/27 03/13/2014 125.07 SERVICE 01/28-02/26 03/13/2014 178.99 SERVICE 01/28-02/26 03/13/2014 19.71 SERVICE 01/28-02/26 03/13/2014 470.42 SERVICE 01/28-02/26 16,173.04 CHECK TOTAL 199247 9261 PITTSBURG WINNELSON 03/13/2014 88.43 INV/MISC SUP 03/13/2014 98.86 INV/MISC SUP 03/13/2014 26.87 INV/MISC SUP 03/13/2014 310.48 INV/MISC SUP 524.64 CHECK TOTAL 199248 1668 POTTER, TIMOTHY 03/13/2014 1,346.93 REIMB CONF TRAVEL EXP 1,346.93 CHECK TOTAL 199249 6461 REDWOOD COAST PETROLEUM 03/13/2014 854.87 LUBRICANTS & FLUIDS 14 854.87 CHECK TOTAL 199250 9775 REDWOOD COAST PETROLEUM 03/13/2014 959.94 OPER SUP/DIESEL 03/13/2014 1,165.23 OPER SUP/DIESEL 03/13/2014 433.30 OPER SUP/DIESEL 03/13/2014 612.96 OPER SUP/DIESEL 03/13/2014 789.64 OPER SUP/DIESEL 3,961.07 CHECK TOTAL 199251 10883 RILEY, TODD 03/13/2014 154.00 REIMB TUITION 154.00 CHECK TOTAL 199252 444 S & S TOOLS AND SUPPLY, 1 03/13/2014 90.43 INVIMISC SUP 90.43 CHECK TOTAL 199253 1924 SCHMIDT, RANDY 03/13/2014 915.12 REIMB CONF TRAVEL EXP 915.12 CHECK TOTAL 199254 8759 SEITZ, PAUL 03/13/2014 124.99 REIMB MILEAGE 124.99 CHECK TOTAL 199255 8776 SKINNER, JEFF 03/13/2014 2,000.00 REIMB TUITION 2,000.00 CHECK TOTAL 199256 8826 SPS VAR, LLC 03/13/2014 17,425.00 ANNL MNT & SUPP IBM SRVRS 17,425.00 CHECK TOTAL 199257 2284 SWANSON, CURTIS 03/13/2014 91.79 REIMB MILEAGE 91.79 CHECK TOTAL PREPARED03 /13/2014, 8:35:04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 7 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 81 BANK O1 Wells Fargo Bank CHECK ------------------------------------------------------------ VENDOR VENDOR DATE VOUCHER ------------------------------------------- DESCRIPTION NO ------------------------------------------------------------------------------------------------------------------------------------ NO NAME AMOUNT 199258 10034 TEAMTALK NETWORK(FISHER W 03/13/2014 1,958.40 DISPATCH SVC 1,958.40 CHECK TOTAL 199259 10729 U S BANK (GASH) 03/13/2014 235,700.00 TRUST ACCOUNT #6746019200 235,700.00 CHECK TOTAL 199260 521 VWR INTERNATIONAL LLC 03/13/2014 839.85 MISC LAB SUP 03/13/2014 90.23 MISC LAB SUP 03/13/2014 148.55 MISC LAB SUP 1,078.63 CHECK TOTAL BANK /CHECK TOTAL 425,387.74 is PREPARED03 /06/2014, 8:29:45 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMB PROGRAM: GM346L CENTRAL CONTRA COSTA SANITARY DISTRICT BANK 02 Wells Fargo Bank ----------------- - - - - -- — - - -- CHECK VENDOR VENDOR DATE VOUCHER NO NO NAME AMOUNT 35925 573 ACE HARDWARE - VINE HILL 03/06/2014 64.71 64.71 35926 10849 ATLAS TREE SERVICE, INC 03/06/2014 3,000.00 3,000.00 35927 10255 BERLOGAR STEVENS & ASSOCI 03/06/2014 369.94 369.94 35928 1291 CAROLLO ENGINEERS 03/06/2014 16,587.80 03/06/2014 8,840.57 25,428.37 35929 10653 DATA INSTINCTS 03/06/2014 732.50 732.50 35930 10459 FEDERAL ADVOCATES INC 03/06/2014 5,000.00 5,000.00 35931 58 FEDEX 03/06/2014 17.25 17.25 35932 7308 MCCAMPBELL ANALYTICAL, IN 03/06/2014 432.50 432.50 35933 10418 PRA GROUP, INC 03/06/2014 2,210.00 2,210.00 35934 8076 RMC WATER AND ENVIRONMENT 03/06/2014 19,381.90 19,381.90 35935 443 ROTO- ROOTER SEWER SERVICE 03/06/2014 63,584.01 63,584.01 BANK /CHECK TOTAL 120,221.18 ER PAGE 7 ACCOUNTING PERIOD 2014/09 REPORT NUMBER 79 --------------------------------------------- DESCRIPTION PRJ /PRIMARY TRTMNT RENOV CHECK TOTAL PRJ /WCK SEWER REN., PH10 CHECK TOTAL PRJ /DIABLO RENOVATION PH2 CHECK TOTAL PRJ /CONCORD LANDSCAPE PRJ /CONCORD LANDSCAPE CHECK TOTAL PRJ /CONCORD LANDSCAPE CHECK TOTAL PRJ /RECYCLED WTR PLANNING CHECK TOTAL PRJ /COGEN CONTROLS UPGRAD CHECK TOTAL PRJ /2013 CIPP PROJ CHECK TOTAL PRJ /LAFAYETTE SWR REN PH8 CHECK TOTAL PRJ /REFINERY RECYCLED WTR CHECK TOTAL PRJ /SEWER TV INSPECTION CHECK TOTAL PREPARED03 /13/2014, 8:35:04 ACCOUNTS PAYABLE CHECK REGISTER BY BANK NUMBER PAGE 8 PROGRAM: GM346L ACCOUNTING PERIOD 2014/09 CENTRAL CONTRA COSTA SANITARY DISTRICT REPORT NUMBER 81 BANK 02 Wells Fargo Bank ------------------------------------------------------------------------------------ CHECK VENDOR VENDOR DATE VOUCHER DESCRIPTION NO ------------------------------------------------------------------------------------------------------------------------------------ NO NAME AMOUNT 35936 9245 CALIFORNIA TRENCHLESS, IN 03/13/2014 198,600.00 PRJ /DIABLO RENOVATIONS 03/13/2014 9,930.00- LESS RETENTION 188,670.00 CHECK TOTAL 35937 2189 CITY OF CONCORD 03/13/2014 605.00 PRJ /CONCORD LANDSCAPE PRO 605.00 CHECK TOTAL 35938 10803 D L FALK CONSTRUCTION, IN 03/13/2014 6,194.70 PRJ /SEISMIC IMPROVEMENTS 6,194.70 CHECK TOTAL 35939 2857 GEOSYNTEC CONSULTANTS, IN 03/13/2014 5,668.08 PRJ /TRTMNT PLANT PLANNING 5,668.08 CHECK TOTAL 35940 7308 MCCAMPBELL ANALYTICAL, IN 03/13/2014 157.50 PRJ /2013 CIPP PROJECT 03/13/2014 270.00 PRJ /2013 CIPP PROJECT 427.50 CHECK TOTAL 35941 9036 MEYERS,NAVE,RIBACK,SILVER 03/13/2014 534.06 PRJ /CAPITAL LEGAL SERVICE 03/13/2014 219.90 PRJ /CAPITAL LEGAL SERVICE 753.96 CHECK TOTAL 35942 9690 NORTH AMERICAN TITLE COMP 03/13/2014 950.00 PRJ /WCK SEWER REN., PH10 950.00 CHECK TOTAL 35943 7072 PLATT ELECTRIC /REXEL INC. 03/13/2014 15,669.68 PRJ /PS EQP & PIPING REPL 15,669.68 CHECK TOTAL 35944 5737 RESOURCE MANAGEMENT ASSOC 03/13/2014 3,767.50 PRJ /TRTMNT PLANT PLANNING 3,767.50 CHECK TOTAL 35945 10065 SABAH INTERNATIONAL, INC. 03/13/2014 58.00 PRJ /SEISMIC IMPRVMNT HOB 58.00 CHECK TOTAL BANK /CHECK TOTAL 222,764.42 Central Contra Costa Sanitary Distric 6�4 ' BOARD OF DIRECTORS POSITION PAPER ems►' Board Meeting Date: April 3, 2014 Subject: REVIEW THE FINANCIAL STATUS AND BUDGET OF THE SELF - INSURANCE FUND AND APPROVE THE ALLOCATION OF $650,000 TO THE FUND FROM THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET Submitted By: Initiating Dept. /Div.: Shari Deutsch, ARM -P— Safety & Risk Administrative /Safety & Risk Management Administrator Management REVIEWED AND RECOMMENDED FOR BOARD ACTION: Thea Vassallo, CPA, CMA Finance Manager R. Bailey General Manager ISSUE: The Self- Insurance Fund (SIF) is reviewed each year by the Board of Directors with staff presenting funding recommendations for the upcoming fiscal year. RECOMMENDATION: Receive the Fiscal Year (FY) 2014 -15 SIF Budget and authorize the allocation of $650,000 from the FY 2014 -15 Operations & Maintenance (O &M) Budget to the SIF. FINANCIAL IMPACTS: A transfer of $650,000 from FY 2014 -15 O &M Budget to the SIF. ALTERNATIVES /CONSIDERATIONS: The alternatives to this action are to provide less funds than recommended, to not fund the SIF, or to increase the funds by transferring more than $650,000. BACKGROUND: The District has self- insured a portion of its liability and property risks since July 1, 1986, when the Board approved the establishment of the SIF. The District currently self- insures general and auto liability risks up to a $1,000,000 and purchases a $15 million excess liability insurance policy. At this time, the District does not purchase insurance coverage for earthquake or flood losses because insurance programs currently available in California are too expensive for the scope and limits of coverage provided. As a result, the District self- insures these risks as well. The SIF has effectively funded the District's retained losses since its inception. Each year funds are transferred from the O &M Budget to the SIF. According to the ten - year plan presented earlier this year, the recommended O &M contribution for FY 2014- 15 was $650,000. Page 1 of 4 POSITION PAPER Board Meeting Date: April 3, 2014 Subject: REVIEW THE FINANCIAL STATUS AND BUDGET OF THE SELF - INSURANCE FUND AND APPROVE THE ALLOCATION OF $650,000 TO THE FUND FROM THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET Fund Allocation In 1994, the Government Accounting Standards Board issued Statement No. 10 (GASB -10) which established requirements on how public agencies must fund their self - insured risks. To assure compliance with GASB -10, the District restructured the SIF into three sub - funds. Each of the three sub -funds was established to pay for specific losses and costs. SUB -FUND A: Actuarially -Based Risks. These include general liability and automobile liability risks. Under the requirements of GASB -10, risks that can be actuarially studied must be funded based on an actuarial study performed at least every two years. General liability and automobile liability risks are readily studied throughout the insurance and self- insurance industry to project funding levels for future losses. The District obtained an actuarial review of its self- insured general liability and automobile liability risks in October 2012. The next actuarial report will be performed in August 2014 using loss data through June 30, 2014. The District maintains a $1,000,000 target reserve for Sub -Fund A. This is used to pay claims and loss costs throughout the year and to provide funding toward a loss that would exceed the District's self- insured retention. The average annual expense for Sub -Fund A over the last three fiscal years has been approximately $124,930, offset by average revenue of approximately $11,415, for an average draw down of reserves of $113,515 per year. The budgeted revenue for FY 2014 -15 is $2,780 with expenses of $115,000 for an estimated reduction in Sub -Fund A reserves of $112,220. A transfer of $112,220 from Sub -Fund C is necessary in order to maintain the target reserve at $1,000,000. SUB -FUND B: Non - Actuarially -Based Risks. These include employment liability and pollution liability risks. Because employment liability and pollution liability losses occur infrequently and the costs of claims vary widely, the frequency and severity of these losses are less predictable than those addressed by Sub -Fund A. For this reason, GASB -10 does not require a biennial actuarial review of these risks. However, GASB -10 requires that these risks be adequately funded even though they are not actuarially reviewed. The District established Sub -Fund B with a target reserve of $2,400,000 to fund employment liability and pollution liability risks. This fund pays for Employment Practices Liability losses and costs within the District's self- insured retention. It also pays for pollution losses not otherwise covered by insurance. Page 2 of 4 POSITION PAPER Board Meeting Date: April 3, 2014 Subject: REVIEW THE FINANCIAL STATUS AND BUDGET OF THE SELF - INSURANCE FUND AND APPROVE THE ALLOCATION OF $650,000 TO THE FUND FROM THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET The average annual expense for Sub -Fund B over the last three years has been $174,752, offset by revenue of $8,466 for an average annual reserve draw down of $166,286. The budgeted revenue for FY 2014 -15 is $6,680 with expenses of $55,000 for an estimated reduction in Sub -Fund B reserves of $48,320. A transfer of $48,320 from Sub -Fund C is necessary in order to maintain the target reserve at $2,400,000. SUB -FUND C: Non -GASB 10 Risks. This Sub -Fund covers all risk management program insurance premiums, self- insured property losses, potential losses from uninsurable risks, and the costs of initiating claims and lawsuits against others who have damaged the District. Specific costs include: insurance premiums for a $15,000,000 excess general liability policy; $5,000,000 excess general liability and $10,000,000 pollution liability policy for the Household Hazardous Waste facility, $1,000,000 employment practices liability with $25,000 retention, and a crime policy which includes coverage for computer fraud and insurance premiums for insuring District properties for fire, explosion, water damage, etc. for losses above $250,000. As noted earlier, the District does not currently purchase insurance coverage for damages from flood or earthquakes. These insurance policies are extremely expensive and offer very limited coverage. The District maintains Sub -Fund C at a target reserve of at least $1,000,000 to cover self- insured property losses arising from floods, earthquakes or other self- insured hazards. The annual average expense for Sub -Fund C over the past three years has been $1,118,424 offset by average revenue of $1,246,760 for an average increase of $128,336 to reserves. When reduced by the average annual transfer from Sub -Fund C to other Sub -Funds over the past three years, the annual average decrease to Sub - Fund C reserves is approximately $151,465. The budget for FY 2014 -15 revenue is $685,510 with expenses of $491,500 for an estimated addition to Sub -Fund C reserves of $194,010. However, $160,540 would be transferred to Sub -Funds A and B for a net increase in Sub -Fund C reserves of $33,470. This leaves a reserve balance of $1,202,510. Exhibits and Charts Exhibit I presents a recent financial history and projection of the SIF and shows the FY 2014 -15 SIF budget estimated total revenues of $694,970 and total expenses of $661,500, increasing the projected FY 2014 -15 total SIF reserves by $33,470 to $4,602,510 on June 30, 2015. The budgeted revenues include the recommended allocation of $650,000 from the FY 2014 -15 O &M budget to the SIF. Page 3 of 4 POSITION PAPER Board Meeting Date: April 3, 2014 Subject: REVIEW THE FINANCIAL STATUS AND BUDGET OF THE SELF - INSURANCE FUND AND APPROVE THE ALLOCATION OF $650,000 TO THE FUND FROM THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET Exhibits II, III & IV present the projected Sub -Fund A, Sub -Fund B and Sub -Fund C FY 2014 -15 budget summary. Chart 1 shows the history of revenue, expense and reserve balance for the entire SIF. Chart 2 shows the history of loss payments and insurance premiums. Chart 3 shows fund reserves by Sub -Fund. Chart 4 shows the individual Sub -Funds and combined SIF history of reserves. COMMITTEE RECOMENDATION On March 24, 2014, the Finance Committee reviewed and recommended approval of the SIF and annual transfer in FY 2014 -15 of $650,000. RECOMMENDED BOARD ACTION: Receive the proposed FY 2014 -15 SIF Budget and approve the allocation of $650,000 to the SIF from the FY 2014 -15 O &M Budget. Attached Supporting Documents: Exhibit I SIF July 1, 2008 — June 30, 2015 Exhibit ll SIF Sub -Fund A Exhibit 111 SIF Sub -Fund B Exhibit IV SIF Sub -Fund C Chart I SIF History of Revenue, Expense and Reserve Balance Chart 2 SIF History of Loss Payment & Insurance Premiums Chart 3 SIF Reserves by Sub -Fund Chart 4 SIF History of Reserves Page 4 of 4 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF INSURANCE FUND (SIF) July 1, 2008 -June 30, 2015 Expenses Claims Adjusting Actual Actual Actual Actual Actual Projected Budget Insurance Consulting 2008 -2009 2009 -2010 2010 -2011 2011 -2012 2012 -2013 2013 -2014 2014 -2015 Revenues 166,040 45,347 240,844 72,605 440,991 160,000 55,000 SIF Allocation from O &M Fund 850,000 1,383,000 850,000 850,000 850,000 600,000 650,000 Insurance Allocation from HHW 0 52,471 26,563 24,878 21,183 32,300 33,100 Subrogation Recovery 18,031 0 7,500 1,660 1,349,322 22,500 0 Interest Income 87,106 29,815 23,873 19,436 15,269 13,350 11,870 Total Revenue 955,137 1,465,286 907,936 895,974 2,235,774 668,150 694,970 Expenses Claims Adjusting 0 0 0 0 1,218,301 0 0 Insurance Consulting 0 0 0 0 5,000 0 6,500 Loss Payments 166,040 45,347 240,844 72,605 440,991 160,000 55,000 Legal Services 200,710 31,163 210,677 304,672 266,900 141,750 95,000 Technical Services 83,962 15,482 137,445 14,803 24,856 30,000 30,000 Insurance Premiums 388,013 404,620 414,149 418,769 424,419 450,000 475,000 Total Expenses 838,725 496,612 1,003,115 810,849 2,380,467 781,750 661,500 Revenue Over Expense 116,412 968,674 (95,179) 85,125 (144,693) (113,600) 33,470 Reserves Beginning of Year 3,752,303 3,868,715 4,837,389 4,742,210 4,827,335 4,682,642 4,569,040 Revenue over Expense 116,412 968,674 (95,179) 85,125 (144,693) (113,600) 33,470 End of Year Reserves 3,868,715 4,837,389 4,742,210 4,827,335 4,682,642 4,569,042 4,602,510 Uncommitted Reserves Actuarial Reserves - GASB 10 (Fund A) 750,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Non- Actuarial Reserves - GASB 10 (Fund B) 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 Non -GASB 10 Reserves (Fund C) 718,715 1,437,389 1,342,210 1,427,335 1,282,640 1,169,040 1,202,510 Total Reserves 3,868,715 4,837,389 4,742,210 4,827,335 4,682,640 4,569,040 4,602,510 Change in Reserves 116,412 968,674 (95,179) 85,125 (144,695) (113,600) 33,470 Exhibit I SELF INSURANCE FUND - SUB FUND A Actual 2012 -2013, Projected 2013 -14 and Budget 2014 -2015 SUB -FUND A: GASB -10 ACTUARIALLY BASED RISKS GENERAL LIABILITY AND AUTOMOBILE LIABILITY Actual Projected Budget 2012 -2013 2013 -2014 2014 -2015 Actuarial Reserves - GASB 10 - Beginning of Year $ 1,000,000 $ 1,000,000 $ 1,000,000 Revenues: O &M Subrogation Recovery Interest Total Revenues Expenses: Losses Legal Technical Total Expenses Revenue over Expense Reserves: Transfer (to) /from Sub -Fund C Transfer (to) /from Sub -Fund C - 22,000 - 3,314 3,130 2,780 3,314 25,130 2,780 59,970 100,000 50,000 34,178 40,000 40,000 24,856 25,000 25,000 119,004 165,000 115,000 (115,690) (139,870) (112,220) 115,690 139,870 112,220 Total Reserves Projected End of Year $ 1,000,000 $ 1,000,000 $ 1,000,000 Exhibit 11 SELF INSURANCE FUND - SUB FUND B Actual 2012 -2013, Projected 2013 -14 and Budget 2014 -2015 SUB -FUND B: GASB -10 NON - ACTUARIALLY BASED RISKS EMPLOYMENT RELATED AND POLLUTION RISKS Actual Projected Budget 2012 -2013 2013 -2014 2014 -2015 Beginning Reserves $ 2,400,000 $ 2,400,000 $ 2,400,000 Revenues: O &M Recovery - - - Interest 7,953 7,510 6,680 Total Revenues 7,953 7,510 6,680 Expenses: Losses - 55,000 - Legal 223,242 100,000 50,000 Technical - 5,000 5,000 Total Expenses 223,242 160,000 55,000 Revenue over Expense (215,289) (152,490) (48,320) Reserves: Transfer (to) /from Sub -Fund A - _ _ Transfer (to) /from Sub -Fund C 215,289 152,490 48,320 Total Reserves Projected End of Year $ 2,400,000 $ 2,400,000 $ 2,400,000 Exhibit III SELF INSURANCE FUND - SUB FUND C Actual 2012 -2013, Projected 2013 -14 and Budget 2014 -2015 SUB -FUND C: NON GASB -10 RISKS RISK MANAGEMENT PROGRAM INSURANCE PREMIUMS AND COSTS OF INITIATING CLAIMS /LAWSUITS AGAINST OTHERS Beginning Reserves Revenues: Actual Projected Budget 2012 -2013 2013 -2014 2014 -2015 $ 1,427,333 $ 1,282,640 $ 1,169,040 O &M 850,000 600,000 650,000 Subrogation Recovery * 1,349,322 500 - Insurance Recovery from HHW Partners 21,183 32,300 33,100 Interest 4,002 2,710 2,410 Total Revenues Expenses: Insurance Consulting Services Claims Adjustment Losses* Legal Technical Insurance Premiums Total Expenses Revenue over Expense Reserves: Transfer (to) /from Sub -Funds A Transfer (to) /from Sub -Funds B Total Reserves Projected End of Year 2,224,507 635,510 685,510 5,000 - 6,500 1,218,301 - - 381,021 5,000 5,000 9,480 1,750 5,000 424,419 450,000 475,000 2,038,221 456,750 491,500 186,286 178,760 194,010 (115,690) (139,870) (112,220) (215,289) (152,490) (48,320) $ 1,282,640 $ 1,169,040 $ 1,202,510 * Includes Cogen recovery of $381,100 and expenses of $631,100 transferred from O &M in 12/13 Exhibit IV $6,000,000 $5,000,000 $4,000,000 N $3,000,000 0 in $2,000,000 $1,000,000 $0 Chart 1 Self Insurance Fund History of Revenue, Expense and Reserve Balance 2010 -2011 Actual Fiscal Year 13 Total Revenue 0 Total Expenses ■ End of Year Reserves $500,000 $450,000 $400,000 $350,000 $300,000 L $250,000 0 0 $200,000 $150,000 $100,000 $50,000 $0 Chart 2 Self Insurance Fund History of Loss Payment & Insurance Premiums Fiscal Year ®Loss Payments ■Insurance Premiums $3,000,000 $2,500,000 $2,000,000 N L $1,500,000 0 c $1,000,000 $500,000 $0 Chart 3 Self Insurance Fund Reserves by Sub -Fund 2010 -2011 Actual Fiscal Year OActuarial Reserves - GASB 10 (Fund A) 0 Non- Actuarial Reserves - GASB 10 (Fund B) ■ Non -GASB 10 Reserves (Fund C) $6,000,000 $5,000,000 $4,000,000 N $3,000,000 0 c $2,000,000 $1,000,000 $0 Chart 4 Self Insurance Fund History of Reserves Fiscal Year OActuarial Reserves - GASB 10 (Fund A) El Non- Actuarial Reserves - GASB 10 (Fund B) ■ Non -GASB 10 Reserves (Fund C) PREPARED 03/19/14, 14:30:27 PROGRAM G4601L ACCOUNT DESCRIPTION SALARIES & WAGES EMPLOYEE BENEFITS DIRECTOR FEES & EXPENSES CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES SELF - INSURANCE EXPENSE MATERIALS & SUPPLIES OTHER EXPENSES G6 ej v I \f Salaries & Benefits Utilities Repairs & Maint Outside Svs All Other Total 14"1 F 1.2M F -0.6M U 0.2M F 0.4M F .2M F 1.4M l o /0 �,�-� �✓ PAGE 1 Al CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET SUM ARY BY TYPE - FUND 001 DISTRICT EXPENSES ' FISCAL YEAR 2014 -2015 PROJECTED BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED 2013 -2014 14 -15 BUDGET TO ACT 13 -14 PERCENT BUDGET 13 -14 PERCENT 2013 -2014 ACTUAL PASS 1 VARIANCE VARIANCE VARIANCE VARIANCE 26,722,021 25,323,972 28,241,458 2,917,486- 11.52- 1,519,437- 5.69- 32,570,146 32,807,653 37,494,849 4,687,196- 14.29- 4,924,703- 15.12- 155,637 155,637 200,074 44,437- 28.55- 44,437- 28.55- 1,561,000 1,582,000 1,605,000 23,000- 1.45- 44,000- 2.82- 4,117,650 4,716,950 4,861,350 144,400- 3.06- 743,700- 18.06- 3,765,527 3,585,127 5,075,201 1,490,074- 41.56- 1,309,674- 34.78- 1,100,500 1,063,600 1,041,700 21,900 2.06 58,800 5.34 477,350 460,450 532,800 72,350- 15.71- 55,450- 11.62- 2,801,621 2,422,148 3,237,921 815,773- 33.68- 436,300- 15.57- 600,000 600,000 650,000 50,000- 8.33- 50,000- 8.33- 2,016,715 1,882,302 2,105,615 223,313- 11.86- 88,900- 4.41- 1,936,785 1,791,354 2,407,561 616,207- 34.40- 470,776- 24.31- 77,824,952 76,391,193 87,453,529 11,062,336- 14.48- 9,628,577- 12.37- 14"1 F 1.2M F -0.6M U 0.2M F 0.4M F .2M F 1.4M l o /0 �,�-� �✓ PAGE 1 Al Summary of FY 2014 -15 10% O &M Budget Cuts (Pass 1) Engineering See attachment 1. Cut /change 5 staff 875k, hauling & disposal 200k, use of more contract sys 175k due to changes to HHW Environmental Services 7,548,745 2,054,531 9,603,276 (960,328) 8,642,948 operations, events 50k, & svcs Capital Projects 1,214,234 225,000 1,439,234 (143,923) 1,295,311 Cut 1 existing position, no vacancies filled, eliminate tech training Collection Systems Operations Support 2,101,967 1,045,652 3,147,619 (314,762) 2,832,857 See summary attachment 2. Delete 4 Maint Crew Member II staff & sell 2 cleaning trucks 800k, reduce SO expenses & supplies 23k, replace siphon with foam Field Operations 9,386,947 2,153,200 11,540,147 (1,154,015) 10,386,132 cleaning 19k, reduce CCTV contract 800k Plant Salaries & All Pass 1 10% 14 -15 Adj Admin Benefits Other 14 -15 Budget Cut Budget Summary of Mgmt Comments - See attachments 1 -4 Operations 10,778,478 6,556,945 17,335,423 (1,733,542) 15,601,881 Cut 50k e- records project, cut Board /Mgmt conf, Board pay more Central Services 2,329,487 935,327 3,264,814 (326,481) 2,938,333 of election expenses, cut 1 existing staff Pumping Stations 1,749,074 1,331,017 3,080,091 (308,009) 2,772,082 Cut 1 existing staff, no new Sr Acct, reduce special projects and 65,806,307 21,647,222 87,453,529 (8,745,353) 78,708,176 requests fm Board, cut internal audits (GM 50k) work to be done Finance & Accounting 2,246,299 282,675 2,528,974 (252,897) 2,276,077 by new Internal Auditor staff, training 3k and coffee 3k Includes 8.1M OPEB & 5M add'I UAAL. Less spent on legal 70k and Human Resources 14,206,750 354,965 14,561,715 (1,456,172) 13,105,544 Tech Svc 28.5k Cuts all other (supplies and svcs) to operations and /or 1 position. Includes cuts to R &M, online bidding, legal, tech svc, office & Purchasing 1,784,849 65,900 1,850,749 (185,075) 1,665,674 safety supplies /equip, consumables, training, cert, & mbrshps Risk Mgmt & Safety 485,222 1,190,225 1,675,447 (167,545) 1,507,902 Reduce amount of claims paid for overflows Eliminate summer student 11k, office & operating supplies 30k, Communications 1,387,081 903,290 2,290,371 (229,037) 2,061,334 HHW advertising 5k, mgmt team building 20k Info Technology (IT) 1,604,811 721,185 2,325,996 (232,600) 2,093,396 Cut 1 existing staff, no vacancies filled, delay or cut IT Rpr & Maint Engineering See attachment 1. Cut /change 5 staff 875k, hauling & disposal 200k, use of more contract sys 175k due to changes to HHW Environmental Services 7,548,745 2,054,531 9,603,276 (960,328) 8,642,948 operations, events 50k, & svcs Capital Projects 1,214,234 225,000 1,439,234 (143,923) 1,295,311 Cut 1 existing position, no vacancies filled, eliminate tech training Collection Systems Operations Support 2,101,967 1,045,652 3,147,619 (314,762) 2,832,857 See summary attachment 2. Delete 4 Maint Crew Member II staff & sell 2 cleaning trucks 800k, reduce SO expenses & supplies 23k, replace siphon with foam Field Operations 9,386,947 2,153,200 11,540,147 (1,154,015) 10,386,132 cleaning 19k, reduce CCTV contract 800k Plant Management 1,128,406 971,260 2,099,666 (209,967) 1,889,699 See memo summary attachment 3 Operations 10,778,478 6,556,945 17,335,423 (1,733,542) 15,601,881 See memo summary attachment 3 Maintenance 7,853,957 2,856,050 10,710,007 (1,071,001) 9,639,006 See memo summary attachment 4 Pumping Stations 1,749,074 1,331,017 3,080,091 (308,009) 2,772,082 Part of CSO above. No specific comments noted. 65,806,307 21,647,222 87,453,529 (8,745,353) 78,708,176 Options to Reduce the Environmental Services O &M Budget by 18% District Staffing There are two open positions in Environmental Services currently — Assistant Land Surveyor and Senior Right of Way Agent. Those two positions could be left vacant. Additionally two more positions may become vacant — another Assistant Land Surveyor and possibly an Engineering Assistant III. Both could remain vacant for the short term. Lastly personnel advancements may leave a Household Hazardous Waste Technician 11 vacant and this could be left vacant. Most of these positions could be filled temporarily with contract services. Downside: We would have to rely on additional contract staffing with the trials and tribulations that revolve around temporary labor (customer service, training, sometimes less than motivated employees, etc...). The District will face complaints from Local 1. Hauling and Disposal The Waste Disposal budget can be reduced by $100K, from $500K to $400K as invoices from PSC have been reduced by about $115,000 from July through January due compared to the same period last year. This is mainly due to PaintCare and other cost savings measures. Projected savings will be $200,000 in 2013/14. The HHW Waste Services Contract is due to expire in January 2015, but we have the option for two one -year extensions. If we choose to extend we may have an increase in all costs equal to CPI. If we choose not to extend we'll need to begin the RFP process by June 2014 with the potential for added costs. The $100K decrease in the budget should still be a safe assumption if either were to occur. Downside: No negative effect to the budget, except if participation and waste volumes were to increase dramatically. Technical Services (Contract Staffing) Technical Services budget is used by staff for hiring consultants /contractors to complete jobs that staff cannot do. The jobs include tasks such as assisting with ROW backlog, studying rates and fees, and other development work. Eki,r Svc-- I / -- The HHW Facility is open six days a week - District staffing is split; three on a Mon -Fri shift and three are on a Tue -Sat shift. In order to cover the workload gaps due to the sixth day, contract staff is utilized. Staffing could be cut by over 75% if the facility were to change its operating schedule. See below. Downside: Scheduled Division goals for improvements may become extended. HHW services would be cut as either one or two days of operation would be no longer available. Illegal dumping and customer complaints would most likely increase. Contract labor savings over current Mon -Sat schedule $89,000. No savings over the Tue -Sat schedule, but this provides more convenience for those that need our program before 9am and after 4pm. HHW Mobile Events Staff was planning to recommend that a mobile event be budgeted for $50,000 in 2014/15 for San Ramon to help increase participation. Downside: No net loss or consequence as the budget was going to be increased for the event and San Ramon has not been approached regarding having the event. Potential Savings The waste hauling savings will be approximately $200,000. Each position un- filled roughly equates to $175,000 —thus the savings for unfilled positions will be $875,000 (5 x $175,000). Reducing Technical Services will save $150,000. Eliminating one HHW Mobile Event will save $50,000. The total potential cost savings for Environmental Services would be $1,275,000. On a total division budget of $9.1M this is a raw savings of 14% - the net savings would be closer to 10% since the outsourcing would offset some of the savings. Much of what has been described should be carefully considered as they can affect the services we offer and /or customer service. t'�v s�C, 2�L CSO 10% Budget Cuts to O/M c.so 14-1— CCTV Contract $ 1,000,000.00 $ 800,000.00 Reveiwed previous billings for this project. The revised amount will cover the costs for this program. No detriment to OPS Tank Transporter Cost (REW) $ 150,000.00 $ - This is a new item to the budget and would provide recycled water for filed operations in the event that potable water is not available. This is a judgement call but is prudent this year due to the severe drought. May have detriment to OPS TOTAL $ 1,324,200.00 $ 923,480.00 Difference (O &M) $ 400,720.00 Staffing Accounts Cost Center 310 $ 4,340,670.59 $ 3,586,130.59 Delete (4) MCMII Positions from CSO. In turn 2 cleaning trucks will no longer be needed and can be sold. The way CSO prevents overflows are by cleaning sewers. This option is not recommended and will have detrimental effects to the collection system. Difference (O &M) $ 754,540.00 Total Budget Reduction $ 1,155,260.00 % Budget Reduction 10.30% c.so 14-1— CSO 10% Budget Cuts to O/M Cost Center Line Description Budgeted Proposed PROS / CONS O &M Accounts This task can be performed with normal staff time. Leave minimal amount as 001 - 0300 - 410.0902 Collection System Benchmarking $ 3,000.00 $ 1,500.00 placeholder. No detriment to OPS This task is to have a consultant review standard practices and provide recommendations if overflows become excessive. CSO can perform this task. May Overflow Reduction Consultation $ 20,000.00 $ 1,500.00 have detriment to OPS Conference in Houston, TX focusing on underground technology and rehabilitation. This can be deleted this 001 - 0300 - 570.12 -05 UTC Regional / Continental US, 2 Staff $ 3,000.00 $ - year. No detriment to OPS These local meeting are attended and CWEA, BACWA, TRI-TAC, Wateruse Local charged under general staff time. CSO will Meetings, Regulatory & Other P. Seitz $ 2,000.00 $ - continue attending. No detriment to OPS Reduced budget from 8 to 6 hose reels. If more hoses are needed they will be 001 - 0310 - 650.11 -03 1" hose - 6 reels @ $2,800 each $ 22,400.00 $ 16,880.00 ordered. No detriment to OPS Reduced budget from 20 to 15 lead hoses. If more hoses are needed they will be 15 lead hoses $ 4,800.00 $ 3,600.00 ordered. No detriment to OPS Reevaluated tasks. Root foaming program will be initiated. This item replaces siphon 001 - 0310 - 680.06 -04 Root Foaming Contract $ 119,000.00 $ 100,000.00 cleaning. No detriment to OPS 'LSD zl � Roger- See attached for outline of 10% cut of 0400 and 0420 Plant Operations accounts. To achieve a 10% cut of the 0 &M budget for the 0400 and 0420 accounts in Plant Ops. it would greatly diminish future ability to provide the level of service we currently provide and endanger our ability to consistently meet permit requirements. As shown in attached spreadsheet a 10% cut would result: No hiring of Director of Operations No hiring of Temps, Summer Students, or Co -Ops. No hiring of Chemist I Stunt the growth of our Safety team at CCCSD by not fully staffing the safety dept. A end to all current and planned succession planning efforts due to: $0 spent on Technical Training and Conference attendance for Plant Operations Layoff 3 Plant Operators Layoff temporary Control Systems Staff Engineer Layoff Plant Operations Training Coordinator Layoff Administrative Assistant The cuts and not hiring comprise $1.2mil of the $2.1mil saved. The remaining $900k comes from the layoffs. Let me know if you have any questions. Thanks so much. F—WI coo �:> /+ 0400 and 0420 POD Accounts (as of 3/13/2014) FY 14 -15 Salaries & Benefits $12,747,307.00 FY 14 -15 Dept. Accounts $7,464,673.00 Total FY14 -15 O &M Total $20,211,980.00 90% of Current O &M $18,190,782.00 Total Cuts Needed $2,021,198.00 Do not bring Safety Officer into 0400 -740 $178,044.00 Do not keep Temporary Controls Systems Staff Engineer $85,170.00 Do not hire 770 Summer Student $11,100.00 Do not hire 760 Co -Ops (Fall & Spring) $101,200.00 Do not hire Director of Operations $279,649.00 Do not hire Chemist 1 $152,475.00 Do not hire Laboratory Summer Students (2) $27,090.00 Layoff 3 Plant Operators $566,646.00 Layoff Adminstrative Assistant $151,625.00 Layoff Plant Operations Training Coordinator $208,333.46 Cuts from 0400 -410 (Management) Cut Technical Services $5,000.00 Cut Training & Conferences $21,000.00 Cut Subscription /Publication $750.00 Cut Employee Memberships $750.00 Cut Miscellaneous $500.00 Cuts from 0400 -700 (Administrative) Cut Outside Repairs & Maint. $500.00 Cut Technical Services $4,000.00 Cut Office Equipment & Supplies $5,000.00 Cut Rents & Leases $500.00 Cut Training & Conferences $1,200.00 17o J �� Cut Subscription /Publication $600.00 Cut Miscellaneous $1,200.00 Cuts from 0400 -740 (Safety) Cut General Repairs & Maint. $500.00 Cut Outside Repairs & Maint. $5,000.00 Cut Janitorial & Refuse Removal $1,000.00 Cut Rents & Leases $500.00 Cut Training & Conferences $3,100.00 Cut Subscription /Publication $600.00 Cut Miscellaneous $4,000.00 Cuts from 0420 -720 (Laboratory) Cut General Repairs & Maint. $1,000.00 Cut Outside Repairs & Maint. $10,000.00 Cut Computer Repairs & Maint. $500.00 Cut Hazardous Waste Disposal $1,500.00 Cut Rents & Leases $1,000.00 Cut Training & Conferences $10,700.00 Cut Subscription /Publication $500.00 Cut Miscellaneous $400.00 Cut Outside Organization Fees $5,000.00 Cuts from 0420 -730 (Operations) Cut Outside Repairs & Maint. $1,000.00 Cut Sludge Removal $25,000.00 Cut Technical Services $15,000.00 Cut Operating Supplies $15,000.00 Cut Operating Fuel $30,000.00 Cut Rents & Leases $1,000.00 Cut Training & Conferences $17,000.00 Cut Subscription /Publication $1,000.00 Cut Miscellaneous $1,000.00 Cuts from 0420 -750 (Filter Plant) Cut Polymer $20,000.00 Cut Hypochlorite $10,000.00 Cut Electrical $13,000.00 Cut General Repairs & Maint. $25,000.00 Cut Outside Repairs & Maint. $25,000.00 Cut Technical Services $1,000.00 Cut Operating Supplies $2,000.00 Cut Laboratory Supplies $1,000.00 Cuts from 0420 -760 (Regulatory) Cut Technical Services $10,000.00 Cut Operating Supplies $5,000.00 Cut Training & Conferences Cut Subscription /Publication Cut Employee Memberships Cut Miscellaneous Cuts from 0420 -770 (Process Control /Control Systems) Cut Computer Repairs & Maint. Cut Technical Services Cut Operating Supplies Cut Training & Conferences Cut Miscellaneous $26,400.00 $200.00 $250.00 $100.00 $10,000.00 $15,000.00 $6,000.00 $12,200.00 $1,000.00 $2,136,782.46 ?C) -L� L/�+ Central Contra Costa Sanitary District March 17, 2014 TO: Roger Bailey FROM: Neil Meyer SUBJECT: 10% Reduction in Plant Maintenance Division O &M budget 1) Possible areas to cut There is not a lot of fat in the budget. As of 2/28/2014 we had a positive variance of 7.7% and we have yet to have the Furnace refractory repairs done ($50,000 +), pay for a rebuilt centrifuge rotating assembly ($75,000), and as many as 10 banks at U.V. to re -lamp at about $8,000 per bank. We have no special projects or elective surgery planned for next year we can defer. That leaves us with regular maintenance with all its surprises. As our asset management program develops, so should the effectiveness and optimization of our maintenance management program. Efficiency improvements should be realized through this program both short term and long term. Additionally the plan of the future project should identify additional efficiency that can be realized in the operations and maintenance areas. Reactive maintenance would become less the case. The only remaining possibilities to look at are: • Summer Students • Memberships, subscriptions, and training • Vacancies and new position in the staffing plan • Technical Services 2) How it would impact the budget • Reducing summer student positions from 9 down to ?, totaling up to $90,000 • Reducing or eliminating memberships, subscriptions, and training to ?, totals approximately $34,900(if reduced to $0 for each) • Not filling some or all of the following positions: Position Description'' Salary Gracie #Positions Monthly Salary YearlySalary Totals Machinist Vacancy G68 -1 1 $6,548.22 $78,578.64 $78,578.64 Maintenance Tech III* Vacancy G68 -1 1 $6,548.22 $78,578.64 $78,578.64 Maintenance Tech 1 /11 Vacancy G65 -1 1 $6,091.11 $73,093.32 $73,093.32 Utility Worker ** Vacancy G52 -1 2 $4,478.62 $53,743.44 $107,486.88 Electrical Tech New G69 -1 1 $6,710.05 $80,520.60 $80,520.60 $30,376.22 $364,514.64 $418,258.08 • The percent decrease in budget for salaries is approximately 4.2 %, if we include benefits the total would be approximately 8.4 %. Reduce Technical Services by $25,000 • Total combined reduction would be up to 9.8 %. 3) Details and any trickle down effects SUMMER STUDENTS We have requested one each in the Electrical and Machine Shops and seven in Buildings and Grounds. They are low cost labor and usually hard workers but it's more than that. We take pride in developing these young people and teaching them the importance of a good work ethic. Not having summer students would have the biggest impact on B &G as summer is when there is a lot of tank maintenance. Not having summer students would mean more overtime at significantly higher salaries. Also, Basin mowing, while not done by summer students, would have to be contracted out as it used to be ($30,000). Memberships subscriptions, and training Drastic cuts may send the wrong message to the folks in the field. This would impact maintenance folk's ability to keep current with the necessary skills and technical capabilities require for this department. Machinist (1) Filling this position with a Machinist that also possess mechanical skills would again contribute to succession planning efforts and also allow the Machine Shop to take on more work District wide. One working Supervisor and one Machinist limits what the Shop can take on. *Mechanical Technician (2) — one position is currently filled with a Temp. The consensus is that not filling both positions would be detrimental to the District's strategic goal of succession planning. The average age of the Supervisor and crew is 55 which are deceiving low because it includes a 31 y/o and a 41 y /o. With the uncertainty of AB 197 there may be some retiring soon and certainly before the end of the current contract. Anticipating this exodus the District should be over filling positions in Mechanical Maintenance not under filling. Two years ago there were 8 Mech III positions now there are 7. One of those has been on light duty for 8% months and has been in the Warehouse the last 4'/2 months because there is no mechanical work he can do. He is scheduled for hip surgery and there is a good possibility that he will not return. Even when filling one of the vacancies with a District Temp the backlog is high and year -to -date overtime is twice what is budgeted. By not filling the positions this trend will continue and the current level of service will decline. Worst case scenario is excessive equipment downtime which could result in less than full disinfection capability and possible discharge violations. Not filling the positions and /or not being proactive concerning retirements will mean that work we now do in -house will have to be outsourced. "Utility Worker (2) — two positions are currently filled with a Temp. The only reason the Buildings and Grounds backlog and overtime is under control is because both vacancies have been filled by District Temps. If one or more of the vacancies were not filled that would not be the case. With all of the work and special requests B &G gets 7 Utility Workers get stretched pretty thin pretty quickly. Customer service would definitely suffer. During the time of year when tanks and clarifiers are being taken out of service and cleaned to perform maintenance it would be a challenge with less people because there are many jobs summer students are not allowed to perform. Not filling the positions will mean some of the work B &G now does will have to be outsourced including basin mowing ($30,000). Electrical Technician (new) The consensus is that we currently have convincing justified for adding this position: Addition of one Electrical Technician (G -69, $6,710 - $8,113) position in the Electrical Shop. An Electrical Technician position was deleted in December 2012 and this addition will return the Electrical Shop to previous staffing levels. The Electrical Shop is responsible maintaining the electrical equipment and systems for the Treatment Plant, 19 Pumping /Lift Stations, three metering stations, the CSO building and the Vehicle equipment shop. Assistant Engineer Mark Cavallero, previously an Electrical Technician and assigned to the Electrical Shop, for some time has spent most of his time working on capital projects contributing to the shop's growing backlog which has increased over 30% in the last 12 months. There are currently 11 work orders overdue by more than 90 days 4 of which are PM's which has an adverse effect on the ratio of reactive to preventive work which is a performance indicator we track. Mark has now been moved to Maintenance Engineering and, while still available in electrical emergencies, will be devoting his time to capital project work and is anticipated to be a valuable player in our asset management program. Mark is one of two of our excellent electrical troubleshooters and his departure results in the other Electrical Technician being stretched very thin. Also, The Maintenance Technician who has been developing Hazardous Energy Control Procedures (HECP's) for the District's Lock - Out /Tag -Out (LOTO) program for the last several years has recently been promoted and transferred to Engineering. By necessity the Electrical Shop will play a larger role at this task and, while there are many HECP's completed, there are many more to do. The need to know the Plant electrical system and equipment to develop these procedures does not lend itself well to having the work done by consultants or contractors. In addition, the Electrical Shop will be an integral part of achieving the District's Strategic Plan objectives of participating in a new technologies task force, and exploring alternate energy sources and more energy efficient equipment /devices. Due to the above growing demands, it has been determined that there is a need for an additional Electrical Technician. Since the one Electrical Technician who specializes in high voltage will likely retire in 2017, this addition would also contribute to effective succession planning, another District strategic goal. 9 dR ~ eh �• If not filled the effects could be: continued increase in backlog, increase in overtime, having to stop a job to create an HECP if one does not exists, limited time to participate in District strategic goals and employee burn -out. Unfortunately, as with HECP's, Electrical Shop work does not lend itself well to outsourcing. Technical Services Reducing the Technical Services budget would affect the ability of the Maintenance Engineering group to perform engineering analyses of District facilities following equipment failure or upon discovery of problems. As an example, the recent failure of a cable on the bridge crane in the Solids Conditioning Building required a structural analysis of the building. The analysis provided important information verifying the buildings integrity and how to perform crane load testing in the future. In some instances, these services could be incorporated into capital projects, but this would be impractical for those services that are not related to or are required expediently i.e. for safety reasons. Reducing the technical services budget would also make it more difficult to diagnose equipment problems without the ability to hire outside experts. May require additional technical support from internal resources. Recommendations: While it is more important to fill some vacancies than others, not filling all of the positions will have a negative effect as far as increased overtime, backlog, and outsourcing. The ratio of reactive to planned work which is a performance indicator we monitor and is now only marginal will worsen. This consideration to not fill positions comes at a time when Maintenance Shops are being asked to define and accomplish strategic goals to support the District Strategic Plan. These goals are above and beyond their normal work. The Asset Management Program is already demanding Maintenance resources and will demand more as it develops. Rather than the timing to make decisions to fill or not fill positions being driven by the budgeting process, we should budget for the position and, except for any critical positions, fill positions when the staffing assessment is completed. CENTRAL CONTRA COSTA SANITARY DISTRICT March 13, 2014 TO: THE BOARD OF DIRECTORS Cyti VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M ExpenVar nce Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 2014 Expense Categories Total Labor Charges Repairs & Maintenance Hauling & Disposal Outside Services Materials & Supplies Other Expenses Budgeted Actual 42,076,638 41,693,805 2,510,472 1,810,920 Favorable /(Unfavorable) Variance 382,833 699,552 682,288 499,706 182,582 1,822,194 1,222,762 599,432 1,343,766 1,114,474 229,292 1,388,044 1,187,639 200,405 Explanation Expenses lower due to vacant positions and associated benefit savings from those positions 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 four 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. 99 CENTRAL CONTRA COSTA SANITARY DISTRICT March 13, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction evenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 2014: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 3,193,328 5,702,007 2,508,679 One large application posted in September for 161 N. Civic Drive in Walnut Creek (300 apartments with commercial space). January large payments include payments from KB homes for a new condominium project in San Ramon and a payment for Broadway Plaza expansion in Walnut Creek. Tax Revenue 1,200,000 2,076,975 876,975 Adjustments from County. FINANCIAL STATEMENT SUMMARY February, 2014 O & M Revenue Feb -14 Actual Budget Variance O & M Expenses 5,592 5,648 56 1.0% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: J. Weeks YEAR -TO -DATE Actual Budget Variance 35,151 .32,225 2,926 9.1% YEAR -TO -DATE Actual Budqet Variance 52,066 54,333 2,267 4.2% 383 0 21 0 700 183 47 599 229 200 2,362 Total Labor Charges 0 Chemicals 0 Utilities (95) Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 2,267 � � j �� ��. � ��.�.Si ��w i%� ?��. @i�`�R'.u„i 1....., .. ..,K�.a'�a a� win.. .vv., .. ✓., a., ,,. .. > .... ,,,, Sewer Construction YEAR -TO -DATE Revenue 12,315 Expense 14,677 Over /Under (2,362) got w �p��.... „ ,... a ........... . .. TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's; LAIF yield as of February 2014 was 0.236 %. PREPARED 3/17/14, 15:00:06 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING ------------------------------------------------------------------------------------------------------------------------------------ EXPENSE 299,830,466.06 CURRENT ASSETS PUMPING STATIONS 54,412,729.93 CASH 558,836.31 SEWAGE COLLECTION FACIL PETTY CASH 3,300.00 11,338,934.72 PAYROLL CLEARING 1,500.00 ACC DEPR -FURN & EQUIP ACCOUNTS RECEIVABLE 231,002.04 6,558,064.91 ALLOWANCE FOR UNCOLL A/R .00 RECY WATER INFRASTRUCTURE OVERTIME INSPECTION A/R 1,873.25 5,898,342.72 - ACCOUNTS RECEIVABLE -COBRA 4.22 ACC DEPR - OUTFALL A /R -SSC DIRECT BILL 69,716.44 150,834,929.81 COMPUTER PURCHASE PROGRAM 11,749.25 CONSTRUCTION IN PROGRESS DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 26,250.00 PREPAID EXPENSES 883,515.05 PREPAID RETIREMENT 7,926,793.26 SUPPLIES & MATERIAL INV 1,974,687.72 DUE FROM S/C 89,055,725.62 DUE FROM S/I 60,318.87 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 100,906,013.98 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 603,985,468.92 - ---- --- - - - - -- TOTAL ASSETS 704,891,482.90 ------- - - - - - -- -------------- LIABILITIES DUE TO S/C 48,948,540.47- PREPARED 3/17/14, 15:00:06 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I .00 DUE TO DEBT FUND 59,742,287.37 - ACCOUNTS PAYABLE 751,339.54 - SALES TAX PAYABLE 14,376.80 - ACCRUED WAGES PAYABLE 878,024.04 - 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 1,474,429.43 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 6;988.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 36.33 - LIFE INS .00 DELTA DENTAL .59- POST EMP. BENEFIT -OPEB 38,837.77 CAFETERIA PLAN PAYABLE 29,978.40 - PERMIT CLEARING 787.27 - WORKERS' COMP INS PAYABLE 325,191.62 ACCRUED COMPENSATED ABS. 3,821,327.26 - REFUNDABLE DEPOSITS 40,785.12 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 116,466.48- 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- 52,066,181.09 35,151,431.29- 115,564,876.67- 589,326,606.23- -------------- 704,891,482.90- -------------- -------------- PREPARED 3/07/14, 14:41:44 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 0 ------------------------------------------------------------------------------------------------------------------------------------ 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 2300 SEWER SVC CHRG- COUNTY 2400 SEWER SVC CHRG- DIRECT 2500 SEWER SVC CHRG -PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES - CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT /APPLICATION °FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6300 PARTNERING 6400 RIGHT -OF -WAY FEES OTHER REVENUES 8,258 453- 0 0 0 0 1,833- 0 6,425 453- 0 0 0 19,166 5,416 750 40,750 166 2,000 0 833 0 43,941 0 66, 666 2,000 0 0 0 0 3,000 0 0 166 184,854 0 22,473 5,506 1,184 41,499 0 1,318 25,075 365 0 27,875 0 0 6,412 3 0 0 0 6, 333 39,439 0 0 177,482 FUND TOTALS 191,279 177,029 8,711- 105.5- 66,064 0 .0 29,875,900 0 .0 874,400 1,833 100.0- 14,664- 6,878- 107.1- 30,801,700 0 .0 0 0 .0 0 3,307 17.3 90 1.7 434 57.9 749 1.8 166- 100.0- 682- 34.1 - 25,075 .0 468- 56.2- 0 .0 16,066- 36.6- 0 .0 66,666- 100.0- 4,412 220.6 3 .0 0 .0 0 .0 0 .0 3,333 111.1 39,439 .0 0 .0 166- 100.0- 7,372- 4.0- 153,328 43,328 6, 000 326, 000 1,328 76, 500 23,750 6, 664 12,000 351,528 0 266,664 16, 000 0 0 0 115,000 24,000 0 0 1,328 1,423,418 212,054 31,962,204 1,008,154 9,473 33,191,885 0 0 262,040 62, 622 9,990 502,850 2,200 97, 603 29,684 5,475 11,690 412,496 0 240,216 31,534 74- 0 0 139,038 46,500 103, 617 0 2,068 1,959,549 145,990 221.0 2,086,304 7.0 133,754 15.3 24,137 164.6- 2,390,185 7.8 0 99,100 214.0 58,580,200 54.6 874,400 115.3 22,000- 43.1- 59,531,700 55.8 0 12,800,000 .0 0 .0 108,712 70.9 19,294 44.5 3,990 66.5 176,850 54.2 872 65.7 21,103 27.6 5, 934 25. 0 1,189- 17.8- 310- 2.6- 60,968 17.3 0 .0 26,448- 9.9- 15,534 97.1 74- .0 0 .0 0 .0 24,038 20.9 22,500 93.8 103,617 .0 0 .0 740 55.7 536,131 37.7 12,800,000 .0 230,000 113.9 65,000 96.3 9,000 111.0 489,000 102.8 2,000 110.0 145,000 67.3 95,000 31.2 10,000 54.8 24,000 48.7 527,300 78.2 2,000 .0 102,000 235.5 24,000 131.4 119,000 1- 0 .0 0 .0 230,000 60.5 745,000 6.2 0 .0 0 .0 2,000 103.4 2,820,300 69.5 14,250- 7.4- 32,225,118 35,151,434 2,926,316 9.1 75,152,000 46.8 PREPARED 3/10/14, 14:12:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 154,769 26,641 14.7 1,451,280 1,144,939 306,341 21.1 2,176,963 52.6 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,919,332 43,805 2.2 15,705,096 15,039,856 665,240 4.2 23,557,800 63.8 0103 SALARIES & WAGES -COMP ABS 25,000 32,079 7,079- 28.3- 200,000 234,078 34,078- 17.0- 300,000 78.0 0105 OVERTIME 80,781 90,899 10,118- 12.5- 646,248 616,613 29,635 4.6 969,535 63.6 0106 STANDBY PAID 18,975 25,098 6,123- 32.3- 151,800 154,442 2,642- 1.7- 227,723 67.8 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 339,976 - 0 339,976 -100.0 510,000- .0 SALARIES & WAGES 2,226,806 2,222,177 4,629 .2 17,814,448 17,189,928 624,520 3.5 26,722,021 64.3 0201 WORKERS' COMPENSATION INS 48,772 32,936 15,836 32.5 390,176 139,967 250,209 64.1 585,515 23.9 0202 STATE UNEMPLOYMENT INSUR 0 9,437 9,437- .0 15,000 17,432 2,432- 16.2- 30,000 58.1 0203 FEDERAL MEDICARE TAX 30,827 30,976 149- .5- 246,616 239,194 7,422 3.0 370,161 64.6 0204 MEDICAL & HEALTH INSUR 811,242 749,836 61,406 7.6 6,489,936 6,094,226 395,710 6.1 9,735,139 62.6 0205 RETIREMENT CONTRIBUTION 1,303,387 1,283,063 20,324 1.6 15,427,086 14,889,448 537,638 3.5 20,640,634 72.1 0206 DEFERRED COMP. CONTRIB 130,345 138,315 7,970- 6.1- 1,042,760 976,980 65,780 6.3 1,564,386 62.5 0207 DENTAL INSURANCE 76,050 76,806 756 - 1.0- 608,400 599,324 9,076 1.5 912,856 65.7 0208 LONG -TERM DISABILITY INS 6,162 6,099 63 1.0 49,296 47,198 2,098 4.3 74,135 63.7 0209 LIFE INSURANCE 14,327 13,734 593 4.1 114,616 107,740 6,876 6.0 172,158 62.6 0211 ACCRUED COMPENSATED ABS 0 3,740- 3,740 .0 0 3,740- 3,740 .0 360,000 1.0- 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 756,648- 0 756,648 -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 2,337,462 10,931- .5- 27,011,638 26,492,169 519,469 1.9 36,694,384 72.2 0250 CAPITALIZED ADM OVERHEAD 343,681- 192,931- 150,750- 43.9 2,749,448- 1,988,292- 761,156- 27.7 4,124,238- 48.2 CAPITALIZED ADM OVERHEAD 343,681- 192,931- 150,750- 43.9 2,749,448- 1,988,292- 761,156- 27.7 4,124,238- 48.2 TOTAL LABOR CHARGES 4,209,656 4,366,708 157,052- 3.7- 42,076,638 41,693,805 382,833 .9 59,292,167 70.3 0301 DIRECTOR MEETING FEES 4,933 5,846 913- 18.5- 39,464 35,572 3,892 9.9 59,200 60.1 0302 BOARD TRAINING AND CONF 5,333 3,379 1,954 36.6 42,664 23,375 19,289 45.2 64,000 36.5 0303 BOARD HEALTH BENEFITS 2,703 6,499 3,796- 140.4- 21,624 45,016 23,392- 108.2- 32,437 138.8 DIRECTOR FEES & EXPENSES 12,969 15,724 2,755- 21.2- 103,752 103,963 211- .2- 155,637 66.8 0402 LIME 25,000 29,596 4,596- 18.4- 200,000 239,633 39,633- 19.8- 300,000 79.9 0403 POLYMER 37,500 53,520 16,020- 42.7- 269,000 240,259 28,741 10.7 450,000 53.4 0404 BOILER CHEMICALS 6,000 0 6,000 100.0 48,000 72,895 24,895- 51.9- 72,000 101.2 0406 OTHER CHEMICALS 45,000 55,526 10,526- 23.4- 360,000 304,547 55,453 15.4 540,000 56.4 0407 HYPOCHLORITE 16,583 17,678 1,095- 6.6- 132,664 131,112 1,552 1.2 199,000 65.9 CHEMICALS 130,083 156,320 26,237- 20.2- 1,009,664 988,446 21,218 2.1 1,561,000 63.3 0501 ELECTRICAL 82,931 194,286 111,355- 134.3- 625,315 982,853 357,538- 57.2- 995,200 98.8 0502 NATURAL GAS 184,707 142,723 41,984 22.7 1,295,573 1,205,161 90,412 7.0 2,216,500 54.4 0503 LAND -FILL GAS 39,416 31,630 7,786 19.8 275,912 174,343 101,569 36.8 473,000 36.9 0504 WATER 8,519 10,238 1,719- 20.2- 68,152 57,609 10,543 15.5 102,250 56.3 0505 TELEPHONE 27,558 20,326 7,232 26.2 220,464 160,808 59,656 27.1 330,700 48.6 UTILITIES 343,131 399,203 56,072- 16.3- 2,485,416 2,580,774 95,358- 3.8- 4,117,650 62.7 PREPARED 3/10/14, 14:12:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ -- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 637 6,954 91.6 60,728 32,253 28,475 46.9 91,100 35.4 0602 VEHIC /EQUIP REPAIR MAINT 9,166 9,061 105 1.1 73,328 82,804 9,476- 12.9- 110,000 75.3 0603 GENERAL REPAIRS & MAINT 80,161 67,002 13,159 16.4 641,288 713,386 72,098- 11.2- 962,000 74.2 0604 OUTSIDE REPAIRS & MAINT 170,547 114,973 55,574 32.6 1,364,336 708,221 656,115 48.1 2,046,701 34.6 0605 COMPUTER REPAIRS & MAINT 46,224 26,110 20,114 43.5 370,792 254,082 116,710 31.5 555,726 45.7 0606 REAL PROPERTY REPAIRS 0 3,011 3,011- .0 0 20,174 20,174- .0 0 .0 REPAIRS & MAINTENANCE 313,689 220,794 92,895 29.6 2,510,472 1,810,920 699,552 27.9 3,765,527 48.1 0701 ASH REMOVAL 12,666 10,895 1,771 14.0 101,328 94,110 7,218 7.1 152,000 61.9 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 16,664 0 16,664 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 8,947 1,447- 19.3- 60,000 51,646 8,354 13.9 90,000 57.4 0704 JANITORIAL & REFUSE REMOV 24,147 8,058 16,089 66.6 193,176 167,881 25,295 13.1 289,800 57.9 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 20,000 114 19,886 99.4 30,000 .4 0706 HAZARDOUS WASTE DISPOSAL 36,140 25,046 11,094 30.7 291,120 185,955 105,165 36.1 513,700 36.2 HAULING & DISPOSAL 85,036 52,946 32,090 37.7 682,288 499,706 182,582 26.8 1,100,500 45.4 0801 PROFESSIONAL SERVICES 10,520 401 10,119 96.2 84,160 51,228 32,932 39.1 126,250 40.6 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 53,328 32,617 20,711 38.8 80,000 40.8 0803 LEGAL SERVICES -STAFF 22,586 4,159 18,427 81.6 173,222 179,850 6,628- 3.8- 271,100 66.3 PROFESSIONAL & LEGAL SERV 39,772 4,560 35,212 88.5 310,710 263,695 47,015 15.1 477,350 55.2 0901 OUTSIDE SAFETY SERVICES 6,748 1,800 4,948 73.3 57,934 28,740 29,194 50.4 89,200 32.2 0902 TECHNICAL SERVICES 189,281 101,858 87,423 46.2 1,504,248 990,041 514,207 34.2 2,271,520 43.6 0903 DATA PROCESSING SERVICES 0 0 0 .0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 2,916 2,675 241 8.3 172,328 161,335 10,993 6.4 309,500 52.1 0905 REPROGRAPHIC SERVICES 1,090 0 1,0.90 100.0 8,720 2,319 6,401 73.4 13,101 17.7 0906 RECRUITMENT 9,833 4,500 5,333 54.2 78,664 40,327 38,337 48.7 118,000 34.2 OUTSIDE SERVICES 209,868 110,833 99,035 47.2 1,822,194 1,222,762 599,432 32.9 2,801,621 43.6 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,766 7,305 10,461 58.9 142,128 99,369 42,759 30.1 213,260 46.6 1102 GASOLINE, OIL & FUEL 22,666 15,415 7,251 32.0 181,328 145,761 35,567 19.6 272,000 53.6 1103 OPERATING SUPPLIES 99,187 115,218 16,031- 16.2- 793,496 738,101 55,395 7.0 1,190,410 62.0 1104 OPERATING FUEL 4,000 11,604 7,604- 190.1- 32,000 11,604 20,396 63.7 48,000 24.2 1105 LABORATORY SUPPLIES 12,891 17,221 4,330- 33.6- 103,128 95,553 7,575 7.3 154,700 61.8 1106 SAFETY SUPPLIES 11,515 6,005 5,510 47.9 91,686 46,938 44,748 48.8 138,345 33.9 1108 INVENTORY OVER /SHORT 0 1,237- 1,237 .0 0 22,852- 22,852 .0 0 .0 MATERIALS & SUPPLIES 168,025 171,531 3,506- 2.1- 1,343,766 1,114,474 229,292 17.1 2,016,715 55.3 1201 RENTS & LEASES 16,224 14,013 2,211 13.6 130,292 118,975 11,317 8.7 195,801 60.8 1202 PUBLIC AGENCY FEES 29,451 7,996 21,455 72.8 376,002 335,084 40,918 10.9 493,844 67.9 1203 PUBLIC INFORMATION 23,790 40,327 16,537- 69.5- 190,320 215,010 24,690- 13.0- 285,500 75.3 1204 TUITION REIMBURSEMENT 3,127 1,219 1,908 61.0 31,016 8,248 22,768 73.4 53,550 15.4 PREPARED 3/10/14, 14:12:22 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 11,364 20,916 64.8 261,340 146,111 115,229 44.1 393,570 37.1 1206 CERTIFICATION & LICENSES 1,614 1,686 72- 4.5- 12,912 10,908 2,004 15.5 19,397 56.2 1207 CLAIMS 41 0 41 100.0 328 175 153 46.6 501 34.9 1208 SUBSCRIPTION /PUBLICATION 2,755 9,737 6,982- 253.4- 23,040 13,643 9,397 40.8 34,688 39.3 1209 MILEAGE REIMBURSEMENTS 784 400 384 49.0 6,272 7,234 962- 15.3- 9,490 76.2 1210 PUBLIC NOTICES 486 0 486 100.0 3,888 2,676 1,212 31.2 5,850 45.7 1211 OUTSIDE ORGANIZATION FEES 14,982 0 14,982 100.0 267,717 277,441 9,724- 3.6- 314,040 88.3 1212 EMPLOYEE MEMBERSHIPS 3,024 3,362 338- 11.2- 25,617 19,477 6,140 24.0 39,224 49.7 1213 MISCELLANEOUS 3,434 3,066 368 10.7 27,472 31,141 3,669- 13.4- 41,330 75.3 1216 PROFESSIONAL EXP REIMB 3,416 0 3,416 100.0 31,828 1,516 30,312 95.2 50,000 3.0 OTHER EXPENSES 135,408 93,170 42,238 31.2 1,388,044 1,187,639 200,405 14.4 1,936,785 61.3 NET EXPENSES 5,647,637 5,591,789 55,848 1.0 54,332,944 52,066,184 2,266,760 4.2 77,824,952 66.9 TOTAL EXPENSE 5,647,637 5,591,789 55,848 1.0 54,332,944 52,066,184 2,266,760 4.2 77,824,952 66.9 PREPARED 3/10/14, 14:26:08 3,892,057 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) 1,877,681- 128,248 PAGE 1 PROGRAM /GM278L 296,120 196,947 RUNNING EXPENSE 44,123 FUND 230,354 ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 56.8 85,656- 36,608= 49,048- 57.3 UTILITIES ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- ---- ---- - - - --- YEAR -TO- DATE-------- -- -- -- ANNUAL 6.5 ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 10,066 SALARIES & WAGES 416,794 396,635 20,159 4.8 3,334,352 3,097,158 237,194 7.1 5,001,596 61.9 EMPLOYEE BENEFITS 717,157 677,091 40,066 5.6 10,060,786 9,789,663 271,123 2.7 13,304,847 73.6 CAPITALIZED ADM OVERHEAD 4,806- 2,681- 2,125- 44.2 38,448- 16,122- 22,326- 58.1 57,679- 28.0 DIRECTOR FEES & EXPENSES 12,969 15,724 2,755- 21.2- 103,752 103,963 211- .2- 155,637 66.8 UTILITIES 10,008 4,515 5,493 54.9 80,064 37,108 42,956 53.7 120,100 30.9 REPAIRS & MAINTENANCE 44,556 5,741 38,815 87.1 356,408 203,353 153,055 42.9 534,715 38.0 PROFESSIONAL & LEGAL SERV 28,601 4,560 24,041 84.1 228,008 215,736 12,272 5.4 343,250 62.9 OUTSIDE SERVICES 91,030 63,763 27,267 30.0 776,040 619,937 156,103 20.1 1,265,700 49.0 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 18,943 2,985 15,958 84.2 151,461 33,560 117,901 77.8 227,385 14.8 OTHER EXPENSES 44,338 48,058 3,720- 8.4- 365,029 323,562 41,467 11.4 552,495 58.6 ADMINISTRATION SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES ENGINEERING 1,379,590 1,216,391 500,742 440,080 313,307- 16, 031 8,903 36, 765 8,255 34,463 16, 219 27,179 775,330 482,888 439, 943 177,489- 15,887 25,723 26,057 0 20,346 8, 610 17,566 859,531 163,199 11.8 16,017,452 15,007,918 1,009,534 6.3 22,048,046 68.1 17,854 3.6 137 .0 135,818- 43.3 144 .9 16,820- 188.9- 10,708 29.1 8,255 100.0 14,117 41.0 7,609 46.9 9,613 35.4 84,201- 10.9- 4,005,936 3,892,057 4,671,686 4,622,795 2,506,456- 1,877,681- 128,248 111,251 71,224 91,058 296,120 196,947 59,374 44,123 367,204 230,354 129,752 134,328 180,882 118,806 7,403,970 7,564,038 113,879 2.8 48,891 1.0 628,775- 25.1 16,997 13.3 19,834- 27.8- 99,173 33.5 15,251 25.7 136,850 37.3 4,576- 3.5- 62,076 34.3 6,008,963 64.8 6,432,260 71.9 3,759,705- 49.9 192,4100 57.8 106,861 85.2 521,200 37.8 99,100 44.5 515,100 44.7 194,710 69.0 271,862 43.7 160,068 - 2.2- 10,582,751 71.5 SALARIES & WAGES 436,878 439,774 2,896- .7- 3,495,024 3,501,178 6,154- .2- EMPLOYEE BENEFITS 413,966 413,027 939 .2 4,302,136 4,265,160 36,976 .9 CAPITALIZED ADM OVERHEAD 10,707- 4,623- 6,084- 56.8 85,656- 36,608= 49,048- 57.3 UTILITIES 11,299 9,360 1,939 17.2 90,392 84,560 5,832 6.5 REPAIRS & MAINTENANCE 62,496 73,662 11,166- 17.9- 499,968 294,919 205,049 41.0 HAULING & DISPOSAL 10,066 2,539 7,527 74.8 80,528 47,986 32,542 40.4 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 6,664 1,965 4,699 70.5 OUTSIDE SERVICES 7,777 1,013 6,764 87.0 62,216 15,748 46,468 74.7 MATERIALS & SUPPLIES 59,211 72,905 13,694- 23.1- 473,337 488,254 14,917- 3.2- OTHER EXPENSES 15,589 14,761 828 5.3 133,712 119,459 14,253 10.7 COLLECTION SYSTEM OPS. 1,007,408 1,022,418 15,010- 1.5- 9,058,321 8,782,621 SALARIES & WAGES 779,805 822,202 42,397- 5.4- 6,238,440 6,081,216 EMPLOYEE BENEFITS 684,036 740,984 56,948- 8.3- 7,213,569 7,108,715 CAPITALIZED ADM OVERHEAD 14,305- 8,138- 6,167- 43.1 114,440- 46,221 - CHEMICALS 95,083 118,111 23,028- 24.2- 729,664 727,143 UTILITIES 262,348 331,861 69,513- 26.5- 1,877,285 2,057,645 REPAIRS & MAINTENANCE 178,531 103,727 74,804 41.9 1,429,248 1,096,119 HAULING & DISPOSAL 37,622 23,644 13,978 37.2 300,976 243,034 PROFESSIONAL & LEGAL SERV 2,083 0 2,083 100.0 16,664 1,871 OUTSIDE SERVICES 71,023 22,239 48,784 68.7 568,184 269,623 MATERIALS & SUPPLIES 70,269 73,788 3,519- 5.0- 562,152 430,472 OTHER EXPENSES 45,084 11,091 33,993 75.4 682,677 602,354 5,242,615 66.8 5,958,314 71.6 128,494- 28.5 135,600 62.4 750,001 39.3 120,800 39.7 10,000 19.7 93,371 16.9 710,620 68.7 196,152 60.9 275,700 3.0 13,088,979 67.1 157,224 2.5 104,854 1.5 68,219- 59.6 2,521 .3 180,360- 9.6- 333,129 23.3 57,942 19.3 14,793 88.8 298,561 52.5 131,680 23.4 80,323 11.8 9,357,800 65.0 9,950,315 71.4 171,687- 26.9 1,141,000 63.7 3,148,200 65.4 2,143,500 51.1 451,500 53.8 25,000 7.5 852,350 31.6 843,400 51.0 877,629 68.6 PREPARED 3/10/14, 14:26:08 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,211,579 2,239,509 27,930- 1.3- 19,504,419 18,571,971 932,448 4.8 28,619,007 64.9 SALARIES & WAGES 92,587 80,678 11,909 12.9 740,696 618,319 122,377 16.5 1,111,047 55.7 EMPLOYEE BENEFITS 71,292 66,417 4,875 6.8 763,461 705,836 57,625 7.5 1,048,648 67.3 CAPITALIZED ADM OVERHEAD 556- 0 556 -100.0 4,448- 11,660- 7,212 162.1- 6,673 -174.7 CHEMICALS 35,000 38,209 3,209- 9.2- 280,000 261,303 18,697 6.7 420,000 62.2 UTILITIES 43,445 37,580 5,865 13.5 309,427 290,210 19,217 6.2 521,350 55.7 REPAIRS & MAINTENANCE 19,203 11,941 7,262 37.8 153,624 125,471 28,153 18.3 230,450 54.4 HAULING & DISPOSAL 583 706 123- 21.1- 4,664 11,739 7,075- 151.7- 7,000 167.7 OUTSIDE SERVICES 5,575 3,472 2,103 37.7 48,550 87,100 38,550- 79.4- 75,100 116.0 MATERIALS & SUPPLIES 3,383 13,243 9,860 - 291.5- 27,064 27,860 796- 2.9- 40,600 68.6 OTHER EXPENSES 3,218 1,694 1,524 47.4 25,744 23,458 2,286 8.9 38,647 60.7 PUMP STATIONS 273,730 253,940 19,790 7.2 2,348,782 2,139,636 209,146 8.9 3,486,169 61.4 FUND TOTALS 5,647,637 5,591,789 55,848 1.0 54,332,944 52,066,184 2,266,760 4.2 77,824,952 66.9 PREPARED 3/10/14, 14:12:26 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- - -- - -- -----YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 154,769 26,641 14.7 1,451,280 1,144,939 306,341 21.1 2,176,963 52.6 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,919,332 43,805 2.2 15,705,096 15,039,856 665,240 4.2 23,557,800 63.8 0103 SALARIES & WAGES -COMP ABS 25,000 32,079 7,079- 28.3- 200,000 234,078 34,078- 17.0- 300,000 78.0 0105 OVERTIME 80,781 90,899 10,118- 12.5- 646,248 616,613 29,635 4.6 969,535 63.6 0106 STANDBY PAID 18,975 25,098 6,123- 32.3- 151,800 154,442 2,642- 1.7- 227,723 67.8 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 339,976- 0 339,976 -100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,636 134,585 114,051 45.9 1,989,088 1,365,159 623,929 31.4 2,983,722 45.8 0151 OVERTIME 10,515 1,291 9,224 87.7 84,120 44,269 39,851 47.4 126,268 35.1 0152 SALARY VACANCY 4,583- 0 4,583 -100.0 36,664- 0 36,664- 100.0 55,000- .0 SALARIES & WAGES 2,481,374 2,358,053 123,321 5.0 19,850,992 18,599,356 1,251,636 6.3 29,777,011 62.5 0201 WORKERS' COMPENSATION INS 50,625 33,584 17,041 33.7 405,000 147,228 257,772 63.6 607,867 24.2 0202 STATE UNEMPLOYMENT INSUR 0 9,437 9,437- .0 15,000 17,432 2,432- 16.2- 30,000 58.1 0203 FEDERAL MEDICARE TAX 34,275 32,879 1,396 4.1 274,200 258,829 15,371 5.6 411,616 62.9 0204 MEDICAL & HEALTH INSUR 851,091 773,743 77,348 9.1 6,808,728 6,316,780 491,948 7.2 10,213,400 61.8 0205 RETIREMENT CONTRIBUTION 1,452,638 1,363,779 88,859 6.1 16,621,094 15,660,797 960,297 5.8 22,431,742 69.8 0206 DEFERRED COMP. CONTRIB 144,983 146,901 1,918- 1.3- 1,159,864 1,055,796 104,068 9.0 1,740,142 60.7 0207 DENTAL INSURANCE 80,158 79,322 836 1.0 641,264 622,924 18,340 2.9 962,263 64.7 0208 LONG -TERM DISABILITY INS 6,862 6,559 303 4.4 54,896 51,529 3,367 6.1 82,635 62.4 0209 LIFE INSURANCE 15,473 14,357 1,116 7.2 123,784 113,653 10,131 8.2 186,021 61.1 0211 ACCRUED COMPENSATED ABS 0 3,740- 3,740 .0 0 3,740- 3,740 .0 360,000 1.0- 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 756,648- 0 756,648 -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 2,541,524 2,456,821 84,703 3.3 28,731,582 27,625,628 1,105,954 3.8 39,275,086 70.3 TOTAL SALARY AND BENEFITS 5,022,898 4,814,874 208,024 4.1 48,582,574 46,224,984 2,357,590 4.9 69,052,097 66.9 PREPARED 3/17/14, 15:00:06 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2014 002 SEWER CONSTRUCTION ------------ -- --- - - - - -- CURRENT ASSETS CASH 508,650.32 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 41,200,000.00 ACCOUNTS RECEIVABLE 197,565.74 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 17,172.28 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 528,298.60 AVAD - ALHAMBRA VLY AR 1,614,556.95 DUE FROM R/E 48,948,540.47 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 20,588,188.93 TOTAL CURRENT ASSETS 113,612,538.62 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 14,677,781.59 TOTAL NET PROPERTY, PLANT & EQUIPMENT 14,677,781.59 TOTAL ASSETS --- --- -- - - - - -- 128,290,320.21 --- ----- - - - - -- -------------- LIABILITIES DUE TO R/E 89,055,725.62 - DUE TO S/I .00 DUE TO DEBT FUND 262,858.09- PREPARED 3/17/14, 15:00:06 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 120,221.18 - 16,873.97- 87,059.40- 4,430.56- 328,793.00- .00 26,099,344.96- .00 12,315,013.43- 89,875,961.82- 38,414,358.39- -------------- 128,290,320.21- -------------- -------------- PREPARED 3/07/14, 14:41:44 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 .0 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION 328,879 9.9 6,628,000 OBJ 13,583 ------- - - - - -- MONTH -TO- DATE ------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT ------------------------------------------------------------------------------------------------------------- TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % ----- -- ---------- - -- --- 2301 SEWER SVC CHRG- COUNTY SEWER SERVICE CHARGES 1500 MAIN LINES INSPECTION 1600 PLAN REVIEW 1900 OVERTIME INSPECTION 2100 TV REINSPECTION 3800 RECYCLED WATER 4000 FACILITIES CAPACITY FEES 4100 REBATES TO DISTRICT 4200 PUMP ZONE FEES 4400 CAPACITY USE CHARGE 4501 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 4800 OTHER GOVT REV -CAL TRANS 5400 OTHER GOVT REV - CONCORD 6000 MISCELLANEOUS INCOME 6127 CAD REIMBURSEMENT 6507 ALHAMBRA VLY ASSESSMENTS OTHER REVENUES FUND TOTALS 0 50- 50- .0 3,310,000 3,638,879 328,879 9.9 6,626,000 54.9 0 50- 50- .0 3,310,000 3,638,879 328,879 9.9 6,628,000 54.9 13,583 0 13,583- 100.0- 108,664 141,207 32,543 29.9 163,000 86.6 5,000 697 4,303- 86.1- 40,000 39,134 866- 2.2- 60,000 65.2 1,250 101 1,149- 91.9- 10,000 2,235 7,765- 77.7- 15,000 14.9 83 0 83- 100.0- 664 0 664- 100.0- 1,000 .0 0 0 0 .0 26,250 0 26,250- 100.0- 63,000 .0 399,166 167,604 231,562- 58.0- 3,193,328 5,702,007 2,508,679 78.6 4,790,000 119.0 63 0 83- 100.0- 664 0 664- 100.0- 1,000 .0 62,916 3,552 59,364- 94.4- 503,328 440,285 63,043- 12.5- 755,000 58.3 14,583 0 14,583- 100.0- 116,664 120,844 4,180 3.6 175,000 69.1 16,083 5,708 10,375- 64.5- 128,664 71,766 56,898- 44.2- 193,000 37.2 0 0 0 .0 1,200,000 2,076,975 876,975 73.1 8,102,000 25.6 0 0 0 .0 0 0 0 .0 0 .0 0 0 0 .0 0 0 0 .0 0 .0 0 0 0 .0 0 0 0 .0 4,277,000 .0 1,666 0 1,666- 100.0- 13,328 15,818 2,490 18.7 20,000 79.1 0 0 0 .0 0 58,172 58,172 .0 0 .0 0 0 0 .0 0 7,692 7,692 .0 0 .0 514,413 177,662 336,751- 65.5- 5,341,554 8,676,135 3,334,581 62.4 18,615,000 46.6 514,413 177,612 336,801- 65.5- 8,651,554 12,315,014 3,663,460 42.3 25,243,000 48.8 PREPARED 3/10/14, 14:19:54 CAPITAL IMPROVEMENT BUDGET PROGRAM /Gin85L4 67% OF FISCAL YEAR ELAPSED CENTRAL CONTRA OOSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS EY I: aR 1 d * , y 7283 FIRE PROT SYS IMPMW 318,000 358,000 309,842 7284 TP HAZARD ID/RFSEDIATION 125,000 868,000 117,821 7287 TP MASTER PLAN UPDATE 467,000 356,700 374,521 7301 TREATMENT PLANT PLANNING 2,177,000 3,233,600 1,797,510 7311 TP SAFETY EMMC. PH 4 100,000 45,000 14,421 SOB -TOTAL : 3,187,000 4,861,300 2,614,115 CNE -TIME RENOVATION 5,000 14,421 288 7272 ELECTRIC BLOWER RENO) 474,000 1,447,400 443,020 7285 PRIMARY TREATMENT RENOV 14,947,000 13,500,000 3,117,517 7289 POB SEISMIC UPGRADE 190,000 1,297,100 141,376 7291 PLIT /BLOWER SEISMIC UPGRD 405,000 3,800,000 303,123 7292 SWITC GEAR REFURBISHMr -P2 300,000 1,536,500 118,544 7294 SEC PROCESS IMPS 50,000 1,429,500 47,403 7295 AUX BOILER BURNER UPGRADE 215,000 230,000 187,700 7296 SEISMIC UPGRADES FOR SCB 150,000 133,700 137,690 7297 WET /DRY SCRUBBER REPLCMT 25,000 6,622,000 964 7302 PE PLED RERM, PH 2 25,000 70,000 16,843 7304 INSTR & C[dIRL -PIG UPGRADE 60,000 800,000 41,276 7308 COGEN CONTROLS UPGRADE 682,050 800,000 75,275 7309 DAF TANKS RENOVATION 100,000 100,000 65,834 7310 TP PIPING RFNOV. PH 8 100,000 1,250,000 81,960 7313 SOLIDS HANDLING EQP EVAL 100,000 150,000 31,709 SUB -TOTAL : 17,823,050 33,166,200 4,810,234 RECURRIN1G RENOVATION 0 0 8,157 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 549,290 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,202,000 1,070,321 7268 TP FACILITIES RFNO7 250,000 3,950,000 220,016 7269 TP ASSET NFiNI 1,184,000 964,100 737,184 7298 PIPING RENOVATION, PH7 1,417,000 1,016,000 1,409,761 SUB -TOTAL : 4,701,000 7,732,100 3,986,572 SUBSTANTIALLY COMPLETE 50,000 31,709 63 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 ACCOUNTING PERIOD 8/2014 EXPENDED PCP EXPENDED RESRLINID47, THIS EXP THIS ALLOCATED YEAR YID N= BUDGET 97 30,000 129,446 432 4,240 8,158 94 80;000 0 0 0 7,179 80 5,000 5,540 111 3,140 92,479 83 810,000 694,062 86 22,185 379,490 14 5,000 14,421 288 2,272 85,579 82 930,000 843,469 91 31,837 572,885 94 150,000 20,691 14 422 30,980 21 5,400,000 1,841,240 34 234,583 11,829,483 74 1,000 5,633 563 1,185 48,624 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 0 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 11 400,000 73,452 18 18,513 606,775 66 100,000 58,359 58 11,595 34,166 82 100,000 81,960 82 9,096 18,040 32 50,000 31,709 63 22,146 68,291 27 7,533,000 2,183,173 29 297,540 13,012,816 92 5,000 8,619 172 0 50,710 86 50,000 48,515 97 595 179,679 88 87,000 0 0 0 29,984 62 150,000 76,434 51 18,774 446,816 100 5,000 111,287 226 1,313 7,239 85 297,000 244,855 82 20,682 714,428 99 10,000 6,327 63 0 36,284 99 10,000 6,327 63 0 36,284 UNALSpCATED AUTHORIZATIONS 2,435,600 0 PROGRAM CONTINGENCY 711,350 0 PREPARED 3/10/14, 14:19:54 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GI185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTUr. PERIOD 8/2014 CENTRAL CCNTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY YEAR YTD N%MH BUDGET Treatment Plant 32,178,000 49,079,600 14,694,637 46 8,770,000 3,277,824 37 350,059 17,483,363 PREPARED 3/10/14, 14:19:54 CAPITAL IMPROVEMENT BUDGET PROGRAM /G3 1185I,4 67% OF FISCAL YEAR ELAPSED CENTRAL CCNM COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 TYPE CS Collection Systen TOTAL TOPAZ PROJECT PCP PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY RENOVATION 800,000 450,682 56 5948 SEWER TV INSPECTICN, PH2 1,926,165 8,401,000 1,580,312 5955 SUSPENDED PIPE SUPPORT 392,000 274,000 386,866 5976 DIABLO RENCR ATIONS PH2 3,563,000 2,736,000 2,456,435 5982 PIPE BURST BLANKET 828,000 623,500 405,570 5991 P.H. SEWER PM%UV PH 2 400,000 2,383,300 133,017 5993 FORCEMAIN ASSESSMENT 127,000 177,000 96,535 5999 CIPP BLANKET CONTRAST 472,000 213,000 107,798 8404 LAMEITE SEWER RENOV PH8 2,304,500 2,619,000 2,141,770 8405 2013 CIPP PROJECT 2,978,000 4,928,000 2,263,843 8410 CATHODIC PROT SYS REM 200,000 1,000,000 14,595 8411 NO.ORIIIDA SEWER REN. PH 5 600,000 2,650,000 571,704 8413 WCK SEWER REM., PH 10 729,000 2,600,000 638,377 8415 MARTINEZ PH 4 SEWER RIN. 260,000 2,060,000 146,251 8417 SURVEY M NLEELPT INSTALL 100,000 500,000 73,267 8421 IAFAYETTE SEWER RENOV PH9 250,000 2,060,000 1,263 8423 NO ORIIIDA SEWER REN. PH 6 100,000 2,200,000 0 SUB -TOTAL : 15,229,665 35,424,800 11,017,603 REGL /OU,1P/URGN'T /PLNG /SAFE .250,000 119,898 48 5962 MAUME REMOT LVL brNITOR 325,500 325,500 131,963 8419 COLLECTION SYSTM PLANNING 200,000 1,450,000 48,969 SUB -TOTAL 525,500 1,775,500 180,932 EXPANSION 248,737 0 100,000 5773 SMITH ROAD CAD 124,539 0 124,539 5937 ALHAMBRA VALLEY ASSMT DST 200,000 134,600 130,063 8412 PH GRAYSCN CREEK TRUNK SW 700,000 2,900,000 530,565 8418 COL.SYS. MODELING UPGRADE 100,000 550,000 46,628 8420 13 -14 DEVELOPMNT SEWERAGE 681,000 7,881,000 710,282 SUB -TOTAL 1,805,539 11,465,600 1,542,077 PU -JPING STATIONS 23 3,243 344,568 5941 PS EQUIP & PIPING REPL 640,000 845,500 552,168 5995 SR AND NTZ BYPASS PLMPS 55,000 74,000 44,391 6003 SR R1,1PING STATION UPGRAD 452,000 458,000 418,182 8403 BUCtIAT W AIR PUAP ST REPL 50,000 451,000 83 8406 POMP STATION SAFETY Dips 60,000 540,000 6,292 8407 MJUINEZ BYPASS PUMP 200,000 78,500 91,684 8409 PS SCADA 0&M MANUAL 20,000 20,000 12,480 8414 MR M4PG ST.CHCPPER PUMP 100,000 400,000 19,964 SUB -TOTAL : 1,577,000 2,867,000 1,145,244 PACE 3 ACCOUNTING PERIOD 8/2014 EXPENDED PCT EXPENDED REMNINIM THIS EXP TBIS ALLOCATED YEAR YTD MATH BUDGET 82 800,000 450,682 56 65,179 345,853 99 40,000 200,632 502 897 5,134 69 1,500,000 1,749,540 117 491,118 1,106,565 49 100,000 43,160 43 0 422,430 33 200,000 0 0 0 266,983 76 50,000 17,278 35 1,186 30,465 23 100,000 60,495 61 0 364,202 93 1,500,000 906,974 61 14,202 162,730 76 2,500,000 1,546,772 62 4,803 714,157 7 50,000 7,731 16 3,156 185,405 95 550,000 116,436 21 35,504 28,296 88 1,000,000 364,681 37 29,237 90,623 56 .250,000 119,898 48 6,193 113,749 73 50,000 22,566 45 0 26,733 1 250,000 1,263 1 1,263 248,737 0 100,000 0 0 0 100,000 72 9,040,000 5,608,108 62 652,738 4,212,062 41 100,000 1,030 1 0 193,537 25 120,000 48,969 41 3,243 151,031 34 220,000 49,999 23 3,243 344,568 100 0 70,625 0 0 0 65 5,000 1,061 21 0 69,937 76 800,000 141,592 18 15,965 169,435 47 250,000 45,570 18 11,419 53,372 104 681,000 710,282 104 74,265 29,282- 85 1,736,000 969,130 56 101,649 263,462 86 75,000 4,344 6 1,219 87,832 81 5,000 0 0 0 10,609 93 5,000 47,383 948 381 33,818 0 400,000 0 0 0 49,917 11 60,000 6,292 11 6,292 53,708 46 1,000 0 0 0 108,316 62 10,000 0 0 0 7,520 20 200,000 0 0 0 80,036 73 756,000 58,019 8 7,892 431,756 PREPARED 3/10/14, 14:19:54 CAPITAL IMPROVIIMPTP BUDGET PAGE 4 PROGRAM /CiII85L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2014 CENTRAL 0ONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 -------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RASATNING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PID THIS FY YEAR YTD DUNTH BUDGET SUBSTANTIALLY CaJPLETE 5973 NO ORMA SEWER PEN 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 3,060,453 99 1,000 16,483 648 16,403- 27,547 SUB -TOTAL : 5,677,000 5,677,000 5,640,376 99 11,000 16,714 152 16,403- 36,624 UNAISCCATED AUTHORIZATIONS 3,824,046 0 PROGRAM CONTINGENCY 527,950 0 Collection System 29,166,700 57,209,900 19,526,232 67 11,763,000 6,701,970 57 749,119 9,640,468 PREPARED 3/10/14, 14:19:54 CAPITAL IMPROVEZIENT BUDGET PAGE 5 PROGRAM /GM1185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ----------------------------------------------------------------------------------------------------------------------------- TYPE GI General Inprovenents TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED REMU2U dG PROJ ALIOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD V NTH BUDGET VE[IICI , EQUIP & FURN 8514 2013 -14 EQUIP & VE4IIC-r 886,400 645,400 271,965 31 645,400 271,965 42 0 614,435 SUB -TOTAL : 886,400 645,400 271,965 31 645,400 271,965 42 0 614,435 MANAGEMENT INFO SYSTEMS 8195 INM TECENCLOGY DEVELDRE 6,646,000 5,485,000 6,169,377 93 1,100,000 152,093 14 3,094 476,623 8227 GDI TREATMENT PLANT 500,000 525,800 222,444 45 150,000 0 0 0 277,556 8232 GDI /S4MS REPLACEMENT 750,000 833,000 400,214 53 450,000 149,065 33 10,682 349,786 SUB -TOTAL 7,896,000 6,843,800 6,792,035 86 1,700,000 301,158 18 13,776 1,103,965 PROTECTS 8207 GENERAL SECURITY ACCESS 60,000 73,000 47,616 79 10,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 833,000 1,021,000 778,356 93 90,000 48,923 54 9,116 54,644 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 218,769 100 60,000 19,853 33 0 231 8225 n4]OFF TRIANGLE DEVLHMENT 63,000 55,100 43,545 69 5,000 0 0 0 19,455 8226 SEISMIC IMPROV MUS HOB 5,941,000 6,221,000 5,439,585 92 1,800,000 2,230,228 124 93,246 501,415 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 0 133,280 8233 CSOD FACILITY IMPROVEMENT 200,000 350,000 142,707 71 30,000 5,826 19 1,096 57,293 8234 HOB IMPROVEMENTS 234,000 1,385,000 241,680 103 160,000 82,124 51 0 7,680- 8236 DISTRICT EASEMENTS 75,000 740,000 42,994 57 75,000 42,994 57 5,109 32,006 9999 CAPITAL PROJECT CLEARING 0 36,500 22,133 0 1,000 22,131 213 0 22,133 - SUB -TOTAL : 7,965,000 10,664,600 7,169,157 90 2,306,000 2,454,741 107 108,567 795,843 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 UNALIQCATED AUTHORIZATIONS 2,421,461 0 PROGRAM CONTINGENCY 176,150 0 General Inprovsrents 20,138,654 18,947,443 15,026,800 75 4,651,400 3,016,677 65 122,343 5,111,854 PREPARED 3/10/14, 14:19:54 PROGRAM /Gml85L4 CENTRAL CONTRA COSTA SANITARY DISTRICT TYPE RW Recycled water TOTAL TOTAL PROD ALLOCATED PROJECT NO PROJECT TITLE BUDGET COST EST URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 7261 RW CATHODIC PRCITECTICN 7279 CARD NAVAL WEAPONS REW 7299 CORD LANDSCAPE PROJECT 7300 REFINERY RECYCLED WATER 7306 ZONE 1 RECYCLED TV= 1,657,500 20,000 280,000 3,915,000 150,000 220,000 1,759,000 34,700 321,000 4,336,000 406,100 3,271,000 CAPITAL IMPROVEMENT BUDGET 67% OF FISCAL YEAR ELAPSED PERIOD ENDIW.: 2/28/2014 PROJE(,T PCT EXPENDED PCT EXPENDED EXP CIB EST THIS EXP TO DATE PM THIS FY YEAR YTD 1,673,917 101 105,000 10,084 50 5,000 264,855 95 5,000 3,557,296 91 3,060,000 154,262 103 100,000 25,169 11 220,000 217,631 20i 0 C 699 14 1,338,868 44 97,921 9E 25,169 11 SUB -TOTAL : 6,242,500 10,127,800 5,685,583 91 3,495,000 1,680,288 48 MalOCATED AUTHORIZATICNS PROGRAM C ONTIN1,347CY Recycled Water 546,650 40,350 6,829,500 10,127,800 5,685,583 83 3,495,000 1,680,288 48 PACE 6 ACCOUNTING PERIOD 8/2014 �. �r. 19,006 16,417- 0 9,916 0 15,145 57,744 357,704 22,220 4,262- 18,282 194,831 117,252 556,917 0 0 117,252 1,143,917 GRAND TOTAL 88,312,854 135,364,743 54,933,252 0 28,679,400 14,676,759 0 1,338,773 33,379,602 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS FEBRUARY, 2014 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2014 was 0.235 %. (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 0.241 %. (5) The market value of the portfolio on February 28, 2014 was $41,230,555. 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 8186 -2/90 - - -- 1 (1) 34,200,000 40,200,000 (6,000,000) 34,200,000 34,236,961 83.01% 7,208.38 46,710.23 53,918.61 897 Abbey National Comm Pa 12/23/13 06/19/14 110 0.29 4,992,831 5,000,000 5,000,000 4,993,674 12.14% 1,127.78 725.00 1,852.78 898 Union Bank of Calif. NCD 12/23/13 06/23/14 114 0.23 2,000,000 2,000,000 2,000,000 1,999,920 4.85% 357.78 230.00 587.78 (6,000,000) (4) 41,192,831 47,200,000 0 41,200,000 41,230,555 100.00% 8,693.94 47,665.23 56,359.17 (3) (5) (6) 1,167.22 499.19 1,666.41 9,861.16 48,164.42 58,025.58 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2014 was 0.235 %. (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 0.241 %. (5) The market value of the portfolio on February 28, 2014 was $41,230,555. 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 3/17/14, 15:00:06 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2014 003 SELF- INSURANCE --------- ---- - -- - -- CURRENT ASSETS CASH 380,272.12 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 1,651.67 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 - ------ - - - - - -- TOTAL ASSETS 4,681,923.79 LIABILITIES DUE TO R/E 60,318.87 - DUE TO S/C 9,565.33 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 4,735.39 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,074,619.59- 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 705,264.57 REVENUE SUMMARY 629,927.97 - TOTAL FUND EQUITY 3,607,304.20- TOTAL LIABILITIES AND FUND EQUITY ------- - - - - --- 4,681,923.79 - -------------- -------------- PREPARED 03/10/14, 14:04:09 PROGRAM SELFREV AC09JNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 COWRIBUTION FROM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROI 0&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 OJb=BUTION FRQK 024 7501 INSURANCE RE0OVERY - HHW * SUB -FUND C CENTRAL OCNNRA COSTA SANITARY DISTRICT SELF - INSURANCE REVENUE REPORT PERIOD ENDING:2 /28/2014 - - - - -- M2?IH -TO -DATE BUDGET Actual 270 175 0 23,212 0 0 270 23,387 650 419 0 0 0 0 650 419 316 151 0 0 0 0 0 0 316 151 1,236 23,957 Variance % 95- 35.19- 23,212 .00 0 .00 23,117 8,561.85 231- 35.54- 0 .00 0 .00 231- 35.54- 165- 52.22- 0 .00 0 .00 0 .00 165- 52.22- -------- --------- 22,721 1,838.27 - - - - -- YEAR -TO -DATE Budget Actual 2,160 1,574 0 23,212 0 0 2,160 24,785 5,200 3,777 0 0 0 0 5,200 3,777 2,528 1,365 0 0 600,000 600,000 0 0 602,528 601,365 609,888 629,928 PAGE 1 ACCOUNTING PERIOD 09/2014 Variance o 586- 27.13- 23,212 .00 0 .00 22,625 1,047.45 1,423- 27.37- 0 .00 0 .00 1,423- 27.37- 1,163- 46.00- 0 .00 0 .00 0 .00 1,163- .19- 20,040 3.29 ANNUAL BUDGET 3,250 0 0 3,250 7,800 0 0 7,800 3,800 0 600,000 31,500 635,300 646,350 48.43 .00 .00 762.62 48.42 .00 .00 48.42 35.92 .00 100.00 .00 94.66 97.46 PREPARED 03/10/14, 14:04:06 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE OC NSULTING 1426 OUTSIDE CLAIMS ADJUSTI-M * SUB -FUND C CENTRAL OanRA COSTA SANITARY DISTRICT PACE 1 SELF- INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 09/2014 PERIOD ENDING: 2/29/14 - - - - -- NYYM- TC--DATE -- - - - - -- - - - - -- YEAR-TO-DATE -- - - - - -- ANNUAL BUDGET Actual Variance a Budget Actual Variance o BUDGET o 20,833 172 20,661 99.17 166,664 33,025 133,639 80.18 250,000 13.21 1,250 0 1,250 100.00 10,000 19,613 9,613- 96.13- 15,000 130.75 3,333 4,454 1,121- 33.63- 26,664 13,096 13,568 50.89 40,000 32.74 25,416 4,626 20,790 81.80 203,328 65,734 137,594 67.67 305,000 21.55 0 55,000 55,000- .00 0 55,000 55,000- .00 0 .00 8,333 0 8,333 100.00 66,664 82,501 15,837- 23.76- 100,000 82.50 2,916 0 2,916 100.00 23,328 0 23,328 100.00 35,000 .00 11,249 55,000 43,751- 388.93- 89,992 137,501 47,509- 52.79- 135,000 101.85 833 0 833 100.00 6,664 0 6,664 100.00 10,000 .00 1,250 110 1,140 91.20 10,000 1,551 8,449 84.49 15,000 10.34 416 0 416 100.00 3,328 0 3,328 100.00 5,000 .00 0 129- 129 .00 351,000 366,338 15,338- 4.37- 351,000 104.37 0 673 673- .00 100,000 133,375 33,375- 33.38- 100,000 133.38 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 766 766- .00 1,500 51.07 2,499 654 1,845 73.83 470,992 - - - - -- 502,030 ------ - - - - -- ------ 31,038- - - - - -- --- 6.59- - - - - -- ------ 482,500 - - - - -- 104.05 --- - - - - -- - - - - -- 39,164 ------- - - - - -- ------ 60,279 - - - - -- 21,115- --- - - - - -- ------ 53.91- 764,312 705,265 59,047 7.73 922,500 76.45 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS FEBRUARY, 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. LAIF 10/99- - - - - - -- 1 (1) 4,300,000 4,300,000 4,300,000 4,304,647 100.00% 775.18 6,081.90 6,857.08 (3) 4,300,000 4,300,000 0 4,300,000 4,304,647 100.00% 775.18 6,081.90 6,857.08 (2) (42.03) (42.03) 775.18 6,039.87 6,815.05 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 2014 was 0.235 %. (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 0.235°/x. (4) The market value of the portfolio on February, 2014 was $4,304,647. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 3/17/14, 15:00:06 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 262,858.09 DUE FROM S/I .00 ------ -- - - - - -- TOTAL ASSETS 65,769,416.30 -------- - - - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO S/C 20,588,188.93 - 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 61,330,016.08- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,124,415.78 REVENUE SUMMARY 5,563,816.00- TOTAL FUND EQUITY 4,439,400.22- ----- --- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 65,769,416.30 - -------------- -------------- PREPARED 03/10/14, 14:04:04 PROGRAM DEBTREV ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST INCC!7E 4551 2002 BOND IRTERFST INCOME 4552 RECYC H2O LOAN INT INS 4553 2009 BID INTEREST INCOME 4600 TAX REVENUE * REVENUE CENTRAL CagFRA COSTA SANITARY DISTRICT PAGE 1 DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 09/2014 PERIOD ENDING: 2/28/2014 - - - - -- MI TH -TO -DATE -- - - - - -- - - - --- YEAR -TO -TYNE -- - - - - -- A14IRM BUDGET Actual Variance % Budget Actual Variance °s 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 PREPARED 03/10/14, 14:03:57 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE I PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 09/2014 PERIOD ENDING: 2/28/2014 ACCOUNT DESCRIPTION 1250 1998 BID INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE - - - --- M=- TO--DATE -- - - - - -- - - - - -- YEAR- TO-DATE -- - - - - -- ANNUAL BUDGET Actual Variance o 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 .00 819,804 834,808 15,004- 1.83- 1,115,455 1,124,416 8,961- .80- 1,681,696 66.86 819,804 834,808 15,004- 1.83- 1,115,455 - - - - -- 1,124,416 ------ - - - - -- ----- 8,961- - - - - - -- --- .80- - - - - -- 1,704,234 ------ - - - - -- --- 65.98 - - - - -- - - - - - -- 819,804 - ------ - - - - -- ------ 834,808 - - - - -- --- 15,004- -- - - -- 1.83- -- ---- 1,115,455 1,124,416 8,961- .80- 1,704,234 65.98