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HomeMy WebLinkAbout03.c. Receive February 2014 Financial Statements and Investment Reports3.c, CENTRAL CONTRA COSTA SANITARY DISTRICT March 13, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Var nce Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 2014: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 42,076,638 41,693,805 382,833 Expenses lower due to vacant positions and associated benefit savings from those positions. Repairs & Maintenance 2,510,472 1,810,920 699,552 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. Hauling & Disposal 682,288 499,706 182,582 Savings from expenses associated with transportation and disposal of paint waste is being paid by PaintCare program rather than the District as was budgeted. Outside Services 1,822,194 1,222,762 599,432 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Materials & Supplies 1,343,766 1,114,474 229,292 All supplies expense line items lower than budget so far this fiscal year. We anticipate these variances to be lower as the year progresses. Other Expenses 1,388,044 1,187,639 200,405 Public Agency fees, Tuition Reimbursement, and Technical Training expenses lower than budget. These variances are expected to decrease as the fiscal year progresses. iW1W CENTRAL CONTRA COSTA SANITARY DISTRICT March 13, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO 9�4 FROM: JAMIE KING �" SUBJECT: Sewer Construction Aevenue 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 Budget 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 Sewer Construction YEAR -TO -DATE Revenue 12,315 Expense 14,677 Over /Under (2,362) 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 ------------------------------------------------------------------------------------------------------ -- --------- ------------- - - - - -- CURRENT ASSETS CASH 17,262,248.91 558,836.31 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 231,002.04 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,873.25 ACCOUNTS RECEIVABLE -COBRA 4.22 A /R -SSC DIRECT BILL 69,716.44 COMPUTER PURCHASE PROGRAM 11,749.25 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 NET PROPERTY, PLANT & EQUIPMENT LAND 17,262,248.91 INTANGIBLE ASSETS 4,596,467.00 ACCUM DEPR - INTANGIBLE 135,315.72 - BUILDINGS 36,120,719.95 ACC DEPR- BUILDINGS 8,059,167.55 - TREATMENT PLANT 299,830,466.06 ACC DEPR- TREATMENT PLANT 180,670,823.91 - PUMPING STATIONS 54,412,729.93 ACC DEPR- PUMPING STATIONS 24,342,929.15 - SEWAGE COLLECTION FACIL 311,633,989.21 OUTFALL SEWERS 11,338,934.72 FURNITURE & EQUIPMENT 15,651,212.16 ACC DEPR -FURN & EQUIP 11,851,588.19 - VEHICLES 6,558,064.91 ACC DEPR- VEHICLES 4,100,982.35 - RECY WATER INFRASTRUCTURE 13,515,026.00 ACCUM DEPRC -RECY WATER 5,898,342.72 - ACC DEPR- SEWAGE COL SYS 53,103,663.00 - ACC DEPR - OUTFALL 3,012,480.78 - CONTRIBUTED SEWER LINES 150,834,929.81 ACC DEPR - CONTRIB ASSETS 51,127,280.04 - CONSTRUCTION IN PROGRESS 24,533,253.67 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 48,948,540.47- 100,906,013.98 603,985,468.92 704,891,482.90 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- 5B9,326,606.23- --- ----- --- - -- 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 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- --- ---- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 8,258 453- 8,711- 105.5- 66,064 212,054 145,990 221.0 99,100 214.0 2300 SEWER SVC CHRG- COUNTY 0 0 0 .0 29,875,900 31,962,204 2,086,304 7.0 58,580,200 54.6 2400 SEWER SVC CHRG- DIRECT 0 0 0 .0 874,400 1,008,154 133,754 15.3 874,400 115.3 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 0 11833 100.0- 14,664- 9,473 24,137 164.6- 22,000- 43.1 - SEWER SERVICE CHARGES 6,425 453- 6,878- 107.1- 30,801,700 33,191,885 2,390,185 7.8 59,531,700 55.8 2600 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 12,800,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 12,800,000 .0 1000 PERMIT /APPLICATION FEES 19,166 22,473 3,307 17.3 153,328 262,040 108,712 70.9 230,000 113.9 1700 SEPTIC TANK DUMPING 5,416 5,506 90 1.7 43,328 62,622 19,294 44.5 65,000 96.3 1900 OVERTIME INSPECTION 750 1,184 434 57.9 6,000 9,990 3,990 66.5 9,000 111.0 2000 SIDE SEWER INSPECTION 40,750 41,499 749 1.8 326,000 502,850 176,850 54.2 489,000 102.8 2700 SALES 166 0 166- 100.0- 1,328 2,200 872 65.7 2,000 110.0 2900 OTHER SERVICE CHARGES 2,000 1,318 682- 34.1- 76,500 97,603 21,103 27.6 145,000 67.3 3000 INDUSTRIAL PERMIT FEES 0 25,075 25,075 .0 23,750 29,684 5,934 25.0 95,000 31.2 3200 NEW INDUSTRY PERMIT FEES 833 365 468- 56.2- 6,664 5,475 1,189- 17.8- 10,000 54.8 3301 POLLUTION PREVENTION 0 0 0 .0 12,000 11,690 310- 2.6- 24,000 48.7 3500 LEASE RENTAL INCOME 43,941 27,875 16,066- 36.6- 351,528 412,496 60,968 17.3 527,300 78.2 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 66,666 0 66,666- 100.0- 266,664 240,216 26,448- 9.9- 102,000 235.5 4300 ANNEXATION CHARGES 2,000 6,412 4,412 220.6 16,000 31,534 15,534 97.1 24,000 131.4 4500 INTEREST INCOME 0 3 3 .0 0 74- 74- .0 119,000 .1- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 0 0 0 .0 115,000 139,038 24,038 20.9 230,000 60.5 5600 HOUSE HAZARD WASTE REIMB 3,000 6,333 3,333 111.1 24,000 46,500 22,500 93.8 745,000 6.2 6000 MISCELLANEOUS INCOME 0 39,439 39,439 .0 0 103,617 103,617 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 1,328 2,068 740 55.7 2,000 103.4 OTHER REVENUES 184,854 177,482 7,372- 4.0- 1,423,418 1,959,549 536,131 37.7 2,820,300 69.5 FUND TOTALS 191,279 177,029 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 18.5- EXPENSE SUMMARY REPORT BY DISTRICT 42,664 3,796- 140.4- PAGE 1 PROGRAM /GM275L 103,752 4,596- 67% OF YEAR LAPSED 16,020- 42.7- ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 360,000 1,095- 6.6- 132,664 26,237- 20.2- ------------------------------------------------------------------------------------------------------------------------------------ OBJ 111,355- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- -- - - -- YEAR -TO- DATE -------- - -- - -- ANNUAL 7,786 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- 4B.2 TOTAL LABOR CHARGES 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE 4,209,656 4,933 5,333 2,703 12,969 25,000 37,500 6,000 45,000 16,583 130,083 82,931 184,707 39,416 8,519 27,558 4,366,708 5,846 3,379 6,499 15,724 29,596 53,520 0 55,526 17,678 156,320 194,286 142,723 31, 630 10,238 20,326 UTILITIES 343,131 399,203 157,052- 3.7- 42,076,638 913- 18.5- 39,464 1,954 36.6 42,664 3,796- 140.4- 21,624 2,755- 21.2- 103,752 4,596- 18.4- 200,000 16,020- 42.7- 269,000 6,000 100.0 48,000 10,526- 23.4- 360,000 1,095- 6.6- 132,664 26,237- 20.2- 1,009,664 111,355- 134.3- 625,315 41,984 22.7 1,295,573 7,786 19.8 275,912 1,719- 20.2- 68,152 7,232 26.2 220,464 56,072- 16.3- 2,485,416 41,693,805 35,572 23,375 45,016 103,963 239,633 240,259 72,895 304,547 131,112 988,446 982,853 1,205,161 174,343 57,609 160,808 2,580,774 382,833 .9 3,892 9.9 19,289 45.2 23,392- 108.2- 211- .2- 39,633- 19.8- 28,741 10.7 24,895- 51.9- 55,453 15.4 1,552 1.2 21,218 2.1 357,538- 57.2- 90,412 7.0 101,569 36.8 10,543 15.5 59,656 27.1 95,358- 3.8- 59,292,167 70.3 59,200 60.1 64,000 36.5 32,437 138.8 155,637 66.8 300,000 79.9 450,000 53.4 72,000 101.2 540,000 56.4 199,000 65.9 1,561,000 63.3 995,200 98.8 2,216,500 54.4 473,000 36.9 102,250 56.3 330,700 48.6 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 812014 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 1,090 100.0 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 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 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 % 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 1,379,590 1,216,391 163,199 11.8 16,017,452 15,007,918 1,009,534 6.3 22,048,046 68.1 SALARIES & WAGES 500,742 482,888 17,854 3.6 4,005,936 3,892,057 113,879 2.8 6,008,963 64.8 EMPLOYEE BENEFITS 440,080 439,943 137 .0 4,671,686 4,622,795 48,891 1.0 6,432,260 71.9 CAPITALIZED ADM OVERHEAD 313,307- 177,489- 135,818- 43.3 2,506,456- 1,877,681- 628,775- 25.1 3,759,705- 49.9 UTILITIES 16,031 15,887 144 .9 128,248 111,251 16,997 13.3 192,400 57.8 REPAIRS & MAINTENANCE 8,903 25,723 16,820- 188.9- 71,224 91,058 19,834- 27.8- 106,861 85.2 HAULING & DISPOSAL 36,765 26,057 10,708 29.1 296,120 196,947 99,173 33.5 521,200 37.8 PROFESSIONAL & LEGAL SERV 8,255 0 8,255 100.0 59,374 44,123 15,251 25.7 99,100 44.5 OUTSIDE SERVICES 34,463 20,346 14,117 41.0 367,204 230,354 136,850 37.3 515,100 44.7 MATERIALS & SUPPLIES 16,219 8,610 7,609 46.9 129,752 134,328 4,576- 3.5- 194,710 69.0 OTHER EXPENSES 27,179 17,566 9,613 35.4 180,882 118,806 62,076 34.3 271,862 43.7 ENGINEERING 775,330 859,531 84,201- 10.9- 7,403,970 7,564,038 160,068- 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- 5,242,615 66.8 EMPLOYEE BENEFITS 413,966 413,027 939 .2 4,302,136 4,265,160 36,976 .9 5,958,314 71.6 CAPITALIZED ADM OVERHEAD 10,707- 4,623- 6,084- 56.8 85,656- 36,608- 49,048- 57.3 128,494- 28.5 UTILITIES 11,299 9,360 1,939 17.2 90,392 84,560 5,832 6.5 135,600 62.4 REPAIRS & MAINTENANCE 62,496 73,662 11,166- 17.9- 499,968 294,919 205,049 41.0 750,001 39.3 HAULING & DISPOSAL 10,066 2,539 7,527 74.8 80,528 47,986 32,542 40.4 120,800 39.7 PROFESSIONAL & LEGAL SERV 833 0 833 100.0 6,664 1,965 4,699 70.5 10,000 19.7 OUTSIDE SERVICES 7,777 1,013 6,764 87.0 62,216 15,748 46,468 74.7 93,371 15.9 MATERIALS & SUPPLIES 59,211 72,905 13,694- 23.1- 473,337 488,254 14,917- 3.2- 710,620 68.7 OTHER EXPENSES 15,589 14,761 828 5.3 133,712 119,459 14,253 10.7 196,152 60.9 COLLECTION SYSTEM OPS. 1,007,408 1,022,418 15,010- 1.5- 9,058,321 8,782,621 275,700 3.0 13,088,979 67.1 SALARIES & WAGES 779,805 822,202 42,397- 5.4- 6,238,440 6,081,216 157,224 2.5 9,357,800 65.0 EMPLOYEE BENEFITS 684,036 740,984 56,948- 8.3- 7,213,569 7,108,715 104,854 1.5 9,950,315 71.4 CAPITALIZED ADM OVERHEAD 14,305- 8,138- 6,167- 43.1 114,440- 46,221- 68,219- 59.6 171,687- 26.9 CHEMICALS 95,083 118,111 23,028- 24.2- 729,664 727,143 2,521 .3 1,141,000 63.7 UTILITIES 262,348 331,861 69,513- 26.5- 1,877,285 2,057,645 180,360- 9.6- 3,148,200 65.4 REPAIRS & MAINTENANCE 178,531 103,727 74,804 41.9 1,429,248 1,096,119 333,129 23.3 2,143,500 51.1 HAULING & DISPOSAL 37,622 23,644 13,978 37.2 300,976 243,034 57,942 19.3 451,500 53.8 PROFESSIONAL & LEGAL SERV 2,083 0 2,083 100.0 16,664 1,871 14,793 88.8 25,000 7.5 OUTSIDE SERVICES 71,023 22,239 48,784 68.7 568,184 269,623 298,561 52.5 852,350 31.6 MATERIALS & SUPPLIES 70,269 73,788 3,519- 5.0- 562,152 430,472 131,680 23.4 843,400 51.0 OTHER EXPENSES 45,084 11,091 33,993 75.4 682,677 602,354 80,323 11.8 877,629 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 45.6 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 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % --------------`---------------------------------------------------------------------------------------------- ----------------- - - - - -- 2301 SEWER SVC CHRG- COUNTY 0 50- 50- .0 3,310,000 3,638,879 SEWER SERVICE CHARGES 0 50- 50- .0 3,310,000 3,638,879 1500 MAIN LINES INSPECTION 13,583 0 13,583- 100.0- 108,664 141,207 1600 PLAN REVIEW 5,000 697 4,303- 86.1- 40,000 39,134 1900 OVERTIME INSPECTION 1,250 101 1,149- 91.9- 10,000 2,235 2100 TV REINSPECTION 83 0 83- 100.0- 664 0 3800 RECYCLED WATER 0 0 0 .0 26,250 0 4000 FACILITIES CAPACITY FEES 399,166 167,604 231,562- 58.0- 3,193,328 5,702,007 4100 REBATES TO DISTRICT 83 0 83- 100.0- 664 0 4200 PUMP ZONE FEES 62,916 3,552 59,364- 94.4- 503,328 440,285 4400 CAPACITY USE CHARGE 14,583 0 14,583- 100.0- 116,664 120,844 4501 INTEREST INCOME 16,083 5,708 10,375- 64.5- 128,664 71,766 4600 TAX REVENUE 0 0 0 .0 1,200,000 2,076,975 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 13,328 15,818 6127 CAD REIMBURSEMENT 0 0 0 .0 0 58,172 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,692 OTHER REVENUES 514,413 177,662 336,751- 65.5- 5,341,554 8,676,135 FUND TOTALS 514,413 177,612 336,801- 65.5- 8,651,554 12,315,014 328,879 9.9 6,628,000 54.9 328,879 9.9 32,543 29.9 866- 2.2- 7,765- 77.7 - 664-100.0- 26,250-100.0- 2,508,679 78.6 664- 100.0- 63,043- 12.5- 4,180 3.6 56,898- 44.2- 876,975 73.1 0 .0 0 .0 0 .0 2,490 18.7 58,172 .0 7,692 .0 6,628,000 54.9 163,000 86.6 60,000 65.2 15,000 14.9 1,000 .0 63,000 .0 4,790,000 119.0 1,000 .0 755,000 58.3 175,000 69.1 193,000 37.2 8,102,000 25.6 0 .0 0 .0 4,277,000 .0 20,000 79.1 0 .0 0 .0 3,334,581 62.4 18,615,000 46.6 3,663,460 42.3 25,243,000 48.8 PREPARED 3/10/14, 14:19:54 CAPITAL IIAPR0VIIMENf BUDGET PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ----------------------------------------------------------------------------------- TYPE TP Treatnent Plant TOTAL TOTAL PROJECT PCT PROD AILO ATED PRCJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE P1D THIS FY REGULATORY CCIPL & SAFETY PAGE 1 ACC0UMITING PERIOD 8/2014 EXPENDED PCT EMENDED REMAINING THIS EXP THIS P.LLCCATED YEAR YTD MONTH BUDGET 7283 FIRE PROT SYS IMPRVMT 318,000 358,000 309,842 97 30,000 129,446 432 4,240 8,158 7284 TP HAZARD ID /REMEDIATICN 125,000 868,000 117,821 94 80;000 0 0 0 7,179 7287 TP MASTER PLAN UPDATE 467,000 356,700 374,521 80 5,000 5,540 111 3,140 92,479 7301 TREATMENT PLANT PIANNEU 2,177,000 3,233,600 1,797,510 83 810,000 694,062 86 22,185 379,490 7311 TP SAFETY ENHANC. PH 4 100,000 45,000 14,421 14 5,000 14,421 288 2,272 85,579 SUB -TOTAL : 3,187,000 4,861,300 2,614,115 82 930,000 843,469 91 31,837 572,885 ONE -TIME RENOVATION 7272 ELECTRIC BLOWER RENOV 474,000 1,447,400 443,020 94 150,000 20,691 14 422 30,980 7285 PRIMARY TREATMENT RENOV 14,947,000 13,500,000 3,117,517 21 5,400,000 1,841,240 34 234,583 11,829,483 7289 POB SEISMIC UPGRADE 190,000 1,297,100 141,376 74 1,000 5,633 563 1,185 48,624 7291 PUMP /BLa4M SEISMIC UPGRD 405,000 3,800,000 303,123 75 850,000 7,309 1 0 101,877 7292 SWITCHGEAR REFURBISfMT -P2 300,000 1,536,500 118,544 40 200,000 11,781 6 0 181,456 7294 SEC PROCESS EAPS 50,000 1,429,500 47,403 95 45,000 0 0 0 2,597 7295 AUX BOILER BURNER UPGRADE 215,000 230,000 187,700 87 100,000 48,483 49 0 27,300 7296 SEISbIIC UPGRADES FOR SOB 150,000 133,700 137,690 92 5,000 0 0 0 12,310 7297 WET /DRY SCRUBBER REPIC T 25,000 6,622,000 964 4 51,000 0 0 0 24,036 7302 PE PUMP REFURB, PH 2 25,000 70,000 16,843 67 1,000 0 0 0 8,157 7304 INSTR & CNTRL -PIG UPGRADE 60,000 800,000 41,276 69 80,000 2,556 3 0 18,724 7308 OOGEN CaNTROLS UPGRADE 682,050 800,000 75,275 11 400,000 73,452 18 18,513 606,775 7309 DAF TANKS RENOVATICN 100,000 100,000 65,834 66 100,000 58,359 58 11,595 34,166 7310 TP PIPING RENOV. PH 8 100,000 1,250,000 81,960 82 100,000 81,960 82 9,096 18,040 7313 SOLIDS HANDLING EQP EVAL 100,000 150,000 31,709 32 50,000 31,709 63 22,146 68,291 SOB -TOTAL : 17,823,050 33,166,200 4,810,234 27 7,533,000 2,183,173 29 297,540 13,012,816 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 549,290 92 5,000 8,619 172 0 50,710 7265 TP EQUIPMENT REPLACUMU 1,250,000 1,202,000 1,070,321 86 50,000 48,515 97 595 179,679 7268 TP FACILITIES RENOV 250,000 3,950,000 220,016 88 87,000 0 0 0 29,984 7269 TP ASSET MWLEMENT 1,184,000 964,100 737,184 62 150,000 76,434 51 18,774 446,816 7298 PIPING RENWATION, PH-7 1,417,000 1,016,000 1,409,761 100 5,000 111,287 226 1,313 7,239 SUB -TOTAL : 4,701,000 7,732,100 3,986,572 85 297,000 244,855 82 20,682 714,428 SUBSTANTIALLY =ET ETE 7241 WET WEATHER BYPASS IMPS 3,320,000 3,320,000 3,283,716 99 10,000 6,327 63 0 36,284 SUB -TOTAL : 3,320,000 3,320,000 3,283,716 99 10,000 6,327 63 0 36,284 UNALLOCATED AUTHORIZATIONS 2,435,600 0 PROGRAM CONTINGENCY 711,350 0 PREPARED 3/10/14, 14:19:54 CAPITAL IMPR90a4WP BUDGET PAGE 2 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ---------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PRO= PCP EXPENDED PCP EXPENDED REMAINING PROT ALILXATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY YEAR YTD MJNTH 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 /GM18514 67% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 -------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROTECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET OUST EST TO DATE PM THIS FY PIZ49T TICN 800,000 450,682 56 5948 SENDER TV INSPECTION, PH2 1,926,165 8,401,000 1,580,312 5955 SUSPENDED PIPE SUPPORT 392,000 274,000 386,866 5976 DIABIO RENOVATIONS PH2 3,563,000 2,736,000 2,456,435 5982 PIPE BURST BLANKET 828,000 623,500 405,570 5991 P.H. SEWER RENO/ PH 2 400,000 2,383,300 133,017 5993 FORCEMUN ASSESSMENT 127,000 177,000 96,535 5999 CIPP BLANKET CONTRAST 472,000 213,000 107,798 8404 iAFAYETTE SEWER RINOV 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 PROP SYS REPL 200,000 1,000,000 14,595 8411 NO.ORINDA SEWER REN. PH 5 600,000 2,650,000 571,704 8413 WCK SEWER REN., PH 10 729,000 2,600,000 638,377 8415 MARTINEZ PH 4 SEWER PEN. 260,000 2,060,000 146,251 8417 SURVEY M RMENT INSTALL 100,000 500,000 73,267 8421 LAFAYETTE. SEWER RENOV PH9 250,000 2,060,000 1,263 8423 NO ORIIdDA SEWER REN. PH 6 100,000 2,200,000 0 SUB -TOTAL : 15,229,665 35,424,800 11,017,603 REGL /CCMP /URQPT /PING /SAFE 250,000 119,898 48 5962 MANHOLE RII 17T LVL MYSTTOt 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 AIaAmBRA VAuEY Assir AST 200,000 134,600 130,063 8412 PH GRAYSON CREEK TRUNK SW 700,000 2,900,000 530,565 8418 OoL.SYS. MODELING UPGRADE 100,000 550,000 46,628 8420 13 -14 DEVEiAPMNT SEWERAGE 681,000 7,881,000 710,282 SUB -TOTAL : 1,805,539 11,465,600 1,542,077 PIMPING STATIONS 23 3,243 344,568 5941 PS EQUIP & PIPING REPL 640,000 845,500 552,168 5995 SR AND MTZ BYPASS PIMPS 55,000 74,000 44,391 6003 SR PUMPING STATION UPGRAD 452,000 458,000 418,182 8403 BUCHANAN AIR PIMP ST REPL 50,000 451,000 83 8406 PIMP STATION SAFETY IMPS 60,000 540,000 6,292 8407 MARTINEZ BYPASS PUI4p 200,000 78,500 91,684 8409 PS SCADA O&M MANUAL 20,000 20,000 12,480 8414 MDR P[MPG ST.CHDPPER PUMP 100,000 400,000 19,964 SUB -TOTAL : 1,577,000 2,867,000 1,145,244 PAGE 3 ACCOUNTING PERIOD 8/2014 EXPENDED PCT EXPENDED P12gU LING THIS EXP THIS ALLOCATED YEAR YTD 1424TH 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 IMPROVEbENr BUDGET PAGE 4 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED P11 -AINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE -------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD 14= BUDGET SUBSTANTIALLY C(MPLETE 5973 No O INM SEVER REN PH 4 2,589,000 2,589,000 2,579,923 100 10,000 231 2 0 9,077 8401 VC SEVER RENO/ 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 UNALLOCATED AUTHORIZATIONS 3,824,046 0 PROGRAM CXNTINGENCY 527,950 0 Collection Systan 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 IMPROVEIE]T BUDGET PAM 5 PROGRAM /Gtn85L4 67% OF FISCAL YEAR ELAPSED ACCWNTING PERIOD 8/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERK ENDING: 2/28/2014 ------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Ingmve ants TOTAL TOTAL PROJECT PCT EXPENDED PCT E}0?FNDID REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALIC ATED NO PROJECT TITLE BUDGET CST EST TO DATE PTD THIS FY YEAR YTD 1- ] BUDGET VEHIM , EQUIP & FURN 8514 2013 -14 EQUIP & VEHICLES 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 MAHkGEMENT INFO SYSTEMS 8195 INFO TECFINOLOGY DEVELOR -IT 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 /SHMS REPLACRM,?r 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 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 73,000 47,616 79 10,000 0 0 0 12,384 8217 CAP RAP 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 IMHOFF TRIANGLE DEVLPMENT 63,000 55,100 43,545 69 5,000 0 0 0 19,455 8226 SEISMIC IMITOVEN NTS HOB 5,941,000 6,221,000 5,439,585 92 1,800,000 2,230,228 124 93,246 501,415 8229 M RTINEZ 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 CSC FACILITY IMPROVE WT 200,000 350,000 142,707 71 30,000 5,826 19 1,096 57,293 8234 HDB IIM[PROVEMENTS 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 CC!-JFLETED PROTECTS 8513 2012 -13 EQUIP & VE ICLFS 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 UNALICCATED AUTHORIZATIONS 2,421,461 0 PROGRAM CCNNINGELCY 176,150 0 General Irrproverents 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 /C1,1185L4 CENTRAL CaITRA COSTA SANITARY DISTRICT ------------------------------------------------------ TYPE RW Recycled Water TOTAL TOTAL NO PROJECT TITLE BUDGET 03ST EST URBAN LANDSCAPING. CAPITAL IIkROVE4ENT ffi7DC4 f 67% OF FISCAL YEAR ELAPSED PERICE) ENDING: 2/28/2014 PROJECT PCT EXPENDED PCT EXPENDED EXP CIB EST THIS EXP TO DATE PTD THIS FY YEAR YTD 7259 RECYCLED WATER PLANNING 1,657,500 1,759,000 1,673,917 101 105,000 217,631 207 7261 RW CATHODIC PROPEC.TICN 20,000 34,700 10,084 50 5,000 0 0 7279 CXNCORD NAVAL WEAPCNS REW 280,000 321,000 264,855 95 5,000 699 14 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,336,000 3,557,296 91 3,060,000 1,338,868 44 7300 REFINERY RECYCLED WATER 150,000 406,100 154,262 103 100,000 97,921 98 7306 ZCNE 1 RECYCLED WATER 220,000 3,271,000 25,169 11 220,000 25,169 11 SUB -TOTAL : 6,242,500 10,127,800 5,685,583 91 3,495,000 1,680,288 48 ••,•r.•• •• r r� • 546,650 40,350 6,829,500 10,127,800 5,685,583 83 3,495,000 1,680,288 48 PAGE 6 AC(XJUNTING PERIOD 8/2014 11110 MIN s �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 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 8/86 -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 12.14o/a 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 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 09/2014 PERIOD ENDING:2 /28/2014 ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATIOU RECOVERIES 7401 CONTRIBUTION FROM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBP,(=ICN RECOVERIES 7401 O=BUTIOI FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBRCGATICN RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HFNT * SUB -FUND C -- - -- MNPH -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 -- - - - --- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL Variance % Budget Actual Variance % BUDGET % 95- 35.19- 2,160 1,574 586- 27.13- 3,250 48.43 23,212 .00 0 23,212 23,212 .00 0 .00 0 .00 0 0 0 .00 0 .00 23,117 8,561.85 2,160 24,785 22,625 1,047.45 3,250 762.62 231- 35.54- 5,200 3,777 1,423- 27.37- 7,800 48.42 0 .00 0 0 0 .00 0 .00 0 .00 0 0 0 .00 0 .00 231- 35.54- 5,200 3,777 1,423- 27.37- 7,800 48.42 165- 52.22- 2,528 1,365 1,163- 46.00- 3,800 35.92 0 .00 0 0 0 .00 0 .00 0 .00 600,000 600,000 0 .00 600,000 100.00 0 .00 0 0 0 .00 31,500 .00 165- 52.22- 602,528 601,365 1,163- .19- 635,300 94.66 --------- - - -- 22,721 - - -- ----- 1,838.27 - - - - -- 609,888 ------------ ------------ 629,928 20,040 --------- ------------ 3.29 646,350 97.46 PREPARED 03/10/14, 14:04:06 PROGRAM SELFEXP ACCOUNT DESCRIPTICN 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 HISSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE CLAIM ADJUSTMENT * SUB -FUND C CENTRAL CaTTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 09/2014 PERIOD ENDING: 2/29/14 - - - --- MONTH -TO -DATE -- - - - - -- - - - --- YEAR -7C -DATE ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 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. LAW 10199- - - - - -- 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 CENTRAL CXNTT:A COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACJOCUNTIIJG PERIOD 09/2014 PERIOD ENDI%: 2/28/2014 AC OUST DESCRIPTIC N 4550 1998 BCND RTEERFSFST I 4551 2002 BOND INTEREST INOC1 E 4552 RECYC H2O LOAN INT INCCHE 4553 2009 BCND INTEREST INOC[vE 4600 TAX REVENUE + REVENUE - - - - -- MxSi'!i -TO -DATE - - - - -- - - - --- YEAR -TO -DATE - - - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Varianoe % 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 OOSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUM EXPENSE REPORT ACCOUNTING PERIOD 09/2014 PERIOD ENDING: 2/28/2014 ACCOUNT DESCRIPTICN 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE - - - - -- M2M -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - -- --- ANNUAL BUDGET Actual Variance % Budget Actual variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 22,538 .00 819,804 834,808 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