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HomeMy WebLinkAbout03.c. Receive March 2014 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT April 10, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING: SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending March, 2014: Expense Categories Total Labor Charges Repairs & Maintenance Hauling & Disposal Outside Services Materials & Supplies Other Expenses Budgeted Actual 46,293,794 45,945,580 2,824,161 2,090,517 Favorable /(Unfavorable) Variance 348,214 733,644 772,324 589,729 182,595 2,159,537 1,489,230 670,307 1,511,791 1,317,370 194,421 1,519,452 1,327,842 191,610 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 quarter 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. 0 CENTRAL CONTRA COSTA SANITARY DISTRICT April 10, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING f SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending March, 2014: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 3,592,494 6,008,981 2,416,487 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. 0 FINANCIAL STATEMENT SUMMARY March 2014 O & M Revenue March 2014 Actual Budqet Variance O & M Expenses 5,711 5,784 73 1.3% 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 35,347 32,379 2,968 9.2% YEAR -TO -DATE Actual Budget Variance 57,777 60,117 2,340 3.9% Variance 348 0 85 0 734 183 35 670 194 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 2,346 Revenue 12,556 Expense 17,085 Over /Under (4,529) TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's; LAIF yield as of March 2014 was 0.236 %. i PREPARED 4/09/14, 10:00:27 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L . ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2014 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------ - - - - -- CURRENT ASSET'S CASH 17,262,248.91 547,423.32 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 192,442.92 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,458.00 ACCOUNTS RECEIVABLE -COBRA 4.22 A /R -SSC DIRECT BILL 11,470.58 COMPUTER PURCHASE PROGRAM 12,253.09 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 26,250.00 PREPAID EXPENSES 881,792.02 PREPAID RETIREMENT 6,563,016.90 SUPPLIES & MATERIAL INV 2,079,169.50 DUE FROM S/C 89,650,816.57 DUE FROM S/I 60,318.87 DUE FROM DEBT FUND 187,119.25 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 54,449,800.14- 100,319,077.19 603,985,468.92 -------- - - - - -- 704,304,546.11 -------- - - - - -- -------------- a PREPARED 4/09/14, 10:00:27 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------------- ---- -- -- ---- --- ---- - - - - -- DUE TO S/I .00 DUE TO DEBT FUND 59,742,287.37 - ACCOUNTS PAYABLE 726,008.28 - SALES TAX PAYABLE .00 ACCRUED WAGES PAYABLE 877,974.04 - 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 1,496,021.57 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 6,988.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,597.32 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 83.24 LIFE INS .00 ✓ DELTA DENTAL .59- PQST EMP. BENEFIT -OPEB 274,537.77 CAFETERIA PLAN PAYABLE 43,389.94 - PERMIT CLEARING 379.80 - WORKERS' COMP INS PAYABLE 284,322.55 ACCRUED COMPENSATED ABS. 3,461,530.62 - REFUNDABLE DEPOSITS 41,535.12 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 104,.200.50- 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- 57,777,028.55 35,347,104.58- 120,493,114.05- 583,811,432.06- -------------- 704,304,546.11- -------------- -------------- PREPARED 4/09/14, 10:00:29 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 8,258 10,425 2,167 26.2 74,322 222,479 148,157 199.3 99,100 224.5 2300 SEWER SVC CHRG- COUNTY 0 26 26 .0 29,875,900 31,962,230 2,086,330 7.0 58,580,200 54.6 2400 SEWER SVC CHRG- DIRECT 0 263- 263- .0 874,400 1,007,891 133,491 15.3 874,400 115.3 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 5,056- 3,223 -175.8 16,497- 4,416 20,913 126.8- 22,000- 20.1 - SEWER SERVICE CHARGES 6,425 5,132 1,293- 20.1- 30,808,125 33,197,016 2,388,891 7.8 59,531,7`00 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 12,800,0 °90 .0 1000 PERMIT /APPLICATION FEES 19,166 23,104 3,938 20.5 172,494 285,144 112,650 65.3 230,000 124.0 1700 SEPTIC TANK DUMPING 5,416 10,274 4,858 89.7 48,744 72,896 24,152 49.5 65,000 112.1 1900 OVERTIME INSPECTION 750 1,290 540 72.0 6,750 11,280 4,530 67.1 9,000 125.3 2000 SIDE SEWER INSPECTION 40,750 57,084 16,334 40.1 366,750 559,934 193,184 52.7 489,000 114.5 2700 SALES 166 200 34 20.5 1,494 2,400 906 60.6 2,00 -0 120.0 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 78,500 97,603 19,103 24.3 145,900 67.3 3000 INDUSTRIAL PERMIT FEES 23,750 41,347 17,597 74.1 47,500 71,031 23,531 49.5 95,000 74.8 3200 NEW INDUSTRY PERMIT FEES 833 122 711- 85.4- 7,497 5,597 1,900- 25.3- 10,000 56.0 3301 POLLUTION PREVENTION 6,000 0 6,000- 100.0- 18,000 11,690 6,310- 35.1- 24,000 48.7 3500 LEASE RENTAL INCOME 43,941 27,875 16,066- 36.6- 395,469 440,371 44,902 11.4 527,300 83.5 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,090 .0 3801 RECYCLED WATER 0 12,747 12,747 .0 266,664 252,962 13,702- 5.1- 102,000 248.0 4300 ANNEXATION CHARGES 2,000 7,786 5,786 289.3 18,000 39,320 21,320 118.4 24,0.00 163.8 4500 INTEREST INCOME 0 16- 16- .0 0 90- 90- .0 119,000 .1- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .9 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 6,646 3,646 121.5 27,009 53,146 26,146 96.8 745,090 7.1 6000 MISCELLANEOUS INCOME 0 2,083 2,083 .0 0 105,700 105,700 .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- 1,494 2,068 574 38.4 2,000 103.4 OTHER REVENUES 147,938 190,542 42,604 28.8 1,571,356 2,150,090 578,734 36.8 2,820,300 76.2 FUND TOTALS 154,363 195,674 41,311 26.8 32,379,481 35,347,196 2,967,625 9.2 75,152,900 47.0 PREPARED 4/09/14, 11:56:05 44,397 EXPENSE SUMMARY REPORT BY DISTRICT 24,327 5,118- 39.5- 116,721 PAGE 1 PROGRAM /GM275L 48.7 50,469 75% OF YEAR LAPSED 155.5 9,896 ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 1,055,131 27,558 16,196 11,362 41.2 248,022 ------------------------------------------------------------------------------------------------------------------------------------ OBJ 343,131 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 166,019 15,391 8.5 1,632,690 1,310,9,60 321,730 19.7 2,176,963 60.2 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,899,522 63,615 3.2 17,668,233 16,939,384 .728,849 4.1 23,557,800 71.9 0103 SALARIES & WAGES -COMP ABS 25,000 12,650 12,350 49.4 225,000 246,728 21,728- 9.7- 300,000 82.2 0105 OVERTIME 80,781 55,989 24,792 30.7 727,029 672,605 54,424 7.5 969,535 69.4 0106 STANDBY PAID 18,975 14,080 4,895 25.8 170,775 168,521 2,254 1.3 227,723 74.0 0110 SALARY VACANCY 42,497- 0 42,497- 10.0.0 1 382,473- 0 382,473 -100.0 510,000- .0 SALARIES & WAGES 2,226,806 2,148,260 78,546 3.5 20,041,254 19,338,198 703,056 3.5 26,722,021 72.4 0201 WORKERS' COMPENSATION INS 48,772 39,967 8,805 18.1 438,948 179,939 259,009 59.0 585,515 30.7 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 22,500 17,432 5,068 22.5 30,000 58.1 0203 FEDERAL MEDICARE TAX 30,827 29,856 971 3.1 277,443 269,055 8,388 3.0 370,161 72.7 0204 MEDICAL & HEALTH INSUR 811,242 824,643 13,401- 1.7- 7,301,178 6,918,868 382,310 5.2 9,735,139 71.1 0205 RETIREMENT CONTRIBUTION 1,303,387 1,278,485 24,902 1.9 16,730,473 16,167,932 562,541 3.4 20,640,634 78.3 0206 DEFERRED COMP. CONTRIB 130,345 139,595 9,250- 7.1- 1,173,105 1,116,576 56,529 4.8 1,564,386 71.4 0207 DENTAL INSURANCE 76,050 76,170 120- .2- 684,450 675,491 8,959 1.3 912,856 74.0 0208 LONG -TERM DISABILITY INS 6,162 5,907 255 4.1 55,458 53,111 2,347 4.2 74,135 71.6 0209 LIFE INSURANCE 14,327 13,678 649 4.5 128,943 121,412 7,531 5.8 172,158 70.5 0211 ACCRUED COMPENSATED ABS 0 49,930- 49,930 .0 0 53,670- 53,670 .0 360,000 14.9- 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 851,229- 0 851,229 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,4.00 100.0 EMPLOYEE BENEFITS 2,334,031 2,358,371 24,340- 1.0- 29,345,669 28,850,546 495,123 1.7 36,694,384 78.,6 0250 CAPITALIZED ADM OVERHEAD 343,681- 254,871- 88,810- 25.8 3,093,129- 2,243,164- 849,965- 27.5 4,124,238- 54.4 CAPITALIZED ADM OVERHEAD 343,681- 254,871- 88,810- 25.8 3,093,129- 2,243,164- 849,965- 27.5 4,124,238- 54.4 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 UTILITIES 4,217,156 4,933 5,333 2,703 12,969 25,000 37,500 6,000 45,000 16, 583 130,083 4,251,760 4,863 7,770 5,454 18,087 19,156 0 1,687 39,155 6,687 66, 685 34,604 .8- 46,293,794 70 1.4 44,397 2,437- 45.7- 47,997 2,751- 101.8- 24,327 5,118- 39.5- 116,721 45,945,580 348,214 .8 59,292,167 77.5 40,435 3,962 8.9 59,200 68.3 31,145 16,852 35.1 64,000 48.7 50,469 26,142- 107.5- 32,437 155.5 122,049 5,844 23.4 225,000 258,789 37,500 100.0 306,500 240,259 4,313 71.9 54,000 74,582 5,845 13.0 405,000 343,702 9,896 59.7 149,247 137,799 63,398 48.7 1,139,747 1,055,131 82,931 126,882 43,951- 53.0- 708,246 1,109,734 184,707 198,949 14,242- 7.7- 1,480,280 1,404,110 39,416 0 39,416 100.0 315,328 174,343 8,519 837 7,682 90.2 76,671 58,446 27,558 16,196 11,362 41.2 248,022 177,005 343,131 342,864 267 .1 2,828,547 2,923,638 5,328- 4.6- 33,789- 15.0- 66,241 21.6 20,582- 38.1- 61,298 15.1 11,448 7.7 84,616 7.4 401,488- 56.7- 76,170 5.1 140,985 44.7 18,225 23.8 71,017 28.6 95,091- 3.4- 155,637 78.4 300,000 86.3 450,000 53.4 72,000 103.6 540,000 63.6 199,000 69.2 1,561,000 67.6 995,200 111.5 2,216,500 63.3 473,000 36.9 102,250 57.2 330,700 53.5 4,117,650 71.0 PREPARED 4/09/14, 11:56:05 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ---------------------------------------------------------------------------------------------------------- ---- ---- -- ------ ---- - - - - -- 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0903 DATA PROCESSING SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 0906 RECRUITMENT OUTSIDE SERVICES 1001 SELF - INSURANCE EXPENSE 7,591 1,050 6,541 86.2 68,319 9,166 10,239 1,073- 11.7- 82,494 80,161 45,971 34,190 42.7 721,449 170,547 185,289 14,742- 8.6- 1,534,883 46,224 36,248 9,976 21.6 417,016 0 800 800- .0 0 313,689 279,597 34,092 10.9 2,824,161 12,666 12,152 514 4.1 113,994 2,083 2,934 851- 40.9- 18,747 7,500 7,491 9 .1 67,500 24,147 39,023 14,876- 61.6- 217,323 2,500 47 2,453 98.1 22,500 41,140 28,374 12,766 31.0 332,260 90,036 90,021 15 .0 772,324 10,520 17,973 7,453- 70.8- 94,680 6,666 7,719 1,053- 15.8- 59,994 22,586 26,559 3,973- 17.6- 195,808 39,772 52,251 12,479- 31.4- 350,482 8,723 510 8,213 94.2 66,657 189,281 116,333 72,948 38.5 1,693,529 0 0 0 .0 300 126,416 125,267 3,149 2.5 300,744 1,090 868 222 20.4 9,810 9,833 23,487 13,654- 138.9- 88,497 337,343 266,465 70,878 21.0 2,159,537 0 0 SELF - INSURANCE EXPENSE 0 1101 OFFICE EQUIPMENT /SUPPLIES 17,766 1102 GASOLINE, OIL & FUEL 22,666 1103 OPERATING SUPPLIES 99,187 1104 OPERATING FUEL 4,000 1105 LABORATORY SUPPLIES 12,891 1106 SAFETY SUPPLIES 11,515 1108 INVENTORY OVER /SHORT 0 MATERIALS & SUPPLIES 168,025 1201 RENTS & LEASES 16,224 1202 PUBLIC AGENCY FEES 29,451 1203 PUBLIC INFORMATION 23,790 1204 TUITION REIMBURSEMENT 6,127 0 25,978 22,125 125,703 0 17,796 10,424 872 202,898 0 .0 0 .0 8,212- 46.2- 541 2.4 26,516- 26.7- 4,'000 100.0 4,905- 38.0- 1,091 9.5 872- .0 34,873- 20.8- 600,000 600,000 159,894 203, 994 892, 683 36,000 116,019 103,201 0 1,511,791 13,499 2,725 16.8 146,516 89,213 59,762- 202.9- 405,453 1,464 22,326 93.8 214,110 2,000 4,127 67.4 37,143 33,303 93,043 759, 358 893,510 290,329 20,974 2,090,517 106,262 2,934 59,137 206, 906 161 214,329 589,729 69,202 40,335 206, 407 35,016 51.3 10,549- 12.8- 37,909- 5.3- 641,373 41.8 126,687 30.4 20,974- .0 733,644 26.0 7,732 6.8 15,813 84.3 8,363 12.4 10,417 4.8 22,339 99.3 117,931 35.5 182,595 23.6 25,478 26.9 19,659 32.6 10,599- 5.4- 91,100 36.6 110,000 84.6 962,000 78.9 2,046,701 43.7 555,726 52.2 0 .0 3,765,527 55.5 152,0.00 69.9 25,000 11.7 90,000 65.7 289,800 71.4 30,000 .5 513,700 41.7( 1, 100, 500 53_,6( y � 126,250 54.8 �✓ 60,000 50.4 271,100 76.1 315,944 34,538 9.9 477,350 66.2 29,250 37,407 56.1 89,200 32.8 1,106,376 587,153 34.7 2,271,520 48.7 0 300 100.0 300 .0 286,602 14,142 4.7 309,500 92.6 3,187 6,623 67.5 13,101 24.3 63,815 24,682 27.9 118,000 54.1 1,489,230 670,307 31.0 2,801,623 53.2 600,000 0 .0 600,000 100.0 600,000 0 .0 600,000 100.0 125,348 34,546 21.6 213,260 58.8 167,886 36,108 17.7 272,000 61.7 863,601 28,882 3.2 1,190,410 72.6 11,604 24,396 67.8 48,000 24.2 113,349 2,670 2.3 154,700 73.3 57,362 45,839 44.4 138,345 41.5 21,980- 21,980 .0 0 .0 1,317,370 194,421 12.9 2,016,715 65.3 132,473 14,043 9.6 195,801 67.7 424,297 18,844- 4.6- 493,844 85.9 216,474 2,364- 1.1- 285,500 75.8 10,248 26,895 72.4 53,550 19.1 PREPARED 4/09/14, 11:56:05 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING.PERIOD 9 12014 CENTRAL ------------------------------------------------------------------------------------------------------------------------------------ CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1205 TECH TRAIN, CONF & MEETS 32,280 22,674 9,606 29.8 293,620 168,785 124,835 42.5 393,570 42.9 1206 CERTIFICATION & LICENSES 1,614 591 1,023 63.4 14,526 11,499 3,027 20.8 19,397 59.3 1207 CLAIMS 41 0 41 100.0 369 175 194 52.6 501 34.9 1208 SUBSCRIPTION /PUBLICATION 2,755 2,407 348 12.6 25,795 16,050 9,745 37.8 34,688 46.3 1209 MILEAGE REIMBURSEMENTS 784 907 123- 15.7- 7,056 8,139 1,083- 15.3- 9,490 85.8 1210 PUBLIC NOTICES 486 0 486 100.0 4,374 2,676 1,698 38.8 5,850 45.7 1211 OUTSIDE ORGANIZATION FEES 7,982 892 7,090 88.8 275,699 278,333 2,634- 1.0- 314,040 88.6 1212 EMPLOYEE MEMBERSHIPS 3,024 3,789 765- 25.3- 28,641 23,266 5,375 18.8 39,224 59.3 1213 MISCELLANEOUS 3,434 2,773 661 19.2 30,906 33,911 3,005- 9.7- 41,330 82.0 1216 PROFESSIONAL EXP REIMB 3,416 0 3,416 100.0 35,244 1,516 33,728 95.7 50,000 3.0 OTHER EXPENSES 131,408 140,209 8,801- 6.7- 1,519,452 1,327,842 191,610 12.6 1,936,785 68.6 NET EXPENSES 5,783,612 5,710,837 72,775 1.3 60,116,556 57,777,030 2,339,526 3.9 77,824,952 74.2 TOTAL EXPENSE 5,783,612 5,710,837 72,775 1.3 60,116,556 57,777,030 2,339,526 3.9 77,824,952 74.2 y PREPARED 4/09/14, 11:56:06 500,742 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) 4,506,678 4,388,456 PAGE 1 PROGRAM /GM278L 974 .2 RUNNING EXPENSE FUND CAPITALIZED ADM OVERHEAD ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 3/31/2014 UTILITIES 16,031 14,831 1,200 7.5 144,279 126,082 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL 101,964 ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 416,794 380,672 36,122 8.7 3,751,146 3,477,833 273,313 7.3 5,001,596 69.5 EMPLOYEE BENEFITS 724,657 697,332 27,325 3.8 10,785,443 10,486,997 298,446 2.8 13,304,847 78.8 CAPITALIZED ADM OVERHEAD 4,806- 3,022- 1,784- 37.1 43,254- 19,144- 24,110- 55.7 57,679- 33.2 DIRECTOR FEES & EXPENSES 12,969 18,087 5,118- 39.5- 116,721 122,049 5,328- 4.6- 155,637 78.4 UTILITIES 10,008 422 9,586 95.8 90,072 37,530 52,542 58.3 120,100 31.2 REPAIRS & MAINTENANCE 44,556 31,962 12,594 28.3 400,964 235,314 165,650 41.3 534,715 44.0 PROFESSIONAL & LEGAL SERV 28,601 42,649 14,048- 49.1- 256,609 258,383 1,774- .7- 343,250 75.3 OUTSIDE SERVICES 216,530 218,215 1,685- .8- 992,570 838,154 154,416 15.6 1,265,700 66.2 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 18,943 27,630 8,687- 45.9- 170,404 61,190 109,214 64.1 227,385 26.9 OTHER EXPENSES 44,338 11,975 32,363 73.0 409,367 335,535 73,832 18.0 552,495 60.7 ADMINISTRATION 1,512,590 1,425,922 86,668 5.7 17,530,042 16,433,841 1,096,201 6.3 22,048,046 74.5 SALARIES & WAGES 500,742 496,396 4,346 .9 4,506,678 4,388,456 EMPLOYEE BENEFITS 440,080 439,106 974 .2 5,111,766 5,061,904 CAPITALIZED ADM OVERHEAD 313,307- 242,112- 71,195- 22.7 2,819,763- 2,119,793 - UTILITIES 16,031 14,831 1,200 7.5 144,279 126,082 REPAIRS & MAINTENANCE 8,903 10,907 2,004- 22.5- 80,127 101,964 HAULING & DISPOSAL 41,765 30,752 11,013 26.4 337,885 227,700 PROFESSIONAL & LEGAL SERV 8,255 9,268 1,013- 12.3- 67,629 53,391 OUTSIDE SERVICES 34,463 29,886 4,577 13.3 401,667 260,240 MATERIALS & SUPPLIES 16,219 13,591 2,628 16.2 145,971 147,920 OTHER EXPENSES 23,179 18,000 5,179 22.3 204,061 136,801 ENGINEERING 776,330 820,625 44,295- 5.7- 8,180,300 8,384,665 SALARIES & WAGES 436,878 433,747 3,131 .7 3,931,902 3,934,926 EMPLOYEE BENEFITS 413,966 415,791 1,825- .4- 4,716,102 4,680,948 CAPITALIZED ADM OVERHEAD 10,707- 4,687- 6,020- 56.2 96,363- 41,295 - UTILITIES 11,299 9,945 1,354 12.0 101,691 94,505 REPAIRS & MAINTENANCE 62,496 83,297 20,801- 33.3- 562,464 378,216 HAULING & DISPOSAL 10,066 11,314 1,248- 12.4- 90,594 59,300 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 7,497 2,132 OUTSIDE SERVICES 7,777 1,377 6,400 82.3 69,993 17,126 MATERIALS & SUPPLIES 59,211 80,947 21,736- 36.7- 532,548 569,200 OTHER EXPENSES 15,589 11,680 3,909 25.1 149,301 131,139 COLLECTION SYSTEM OPS. 1,007,408 1,043,578 36,170- 3.6- 10,065,729 9,826,197 SALARIES & WAGES 779,805 762,435 17,370 2.2 7,018,245 6,843,654 EMPLOYEE BENEFITS 684,036 737,653 53,617- 7.8- 7,897,605 7,846,372 CAPITALIZED ADM OVERHEAD 14,305- 5,050- 9,255- 64.7 128,745- 51,272 - CHEMICALS 95,083 37,627 57,456 60.4 824,747 764,770 UTILITIES 262,348 281,850 19,502- 7.4- 2,139,633 2,339,496 REPAIRS & MAINTENANCE 178,531 138,978 39,553 22.2 1,607,779 1,235,099 HAULING & DISPOSAL 37,622 53,457 15,835- 42.1- 338,598 296,492 PROFESSIONAL & LEGAL SERV 2,083 167 1,916 92.0 18,747 2,038 OUTSIDE SERVICES 71,023 16,063 54,960 77.4 639,207 285,686 MATERIALS & SUPPLIES 70,269 ,. 66,321 3,948 5.6 632,421 496,791 OTHER EXPENSES 45,084 98,524 53,440- 118.5- 727,761 700,879 118,222 2.6 49,862 1.0 699,970- 24.8 18,197 12.6 21,837- 27,3- 110,185 32.6 14,238 21.1 141,427 35.2 1,949- 1.3- 67,260 33.0 6,008,963 73.0 6,432,260 78.7 3,759,705- 56.4 192,400 65.5 106,861 95.4 521,200 43.7 99,100 53.9 515,100 50.5 194,710 76.0 271,862 50.3 204,365- 2.5- 10,582,751 79.2 3,024- 1- 35,154 .7 55,068- 57.1 7,186 7.1 184,248 32.8. 31,294 34.5 5,365 71.6 52,867 75.5 36,652- 6.9- 18,162 12.2. 5,242,615 75.1 5,958,314 78.6 128,494- 32.1 135,600 69.7 750,001 50.4 120,800 49.1 10,000 21.3 93,371 18.3 710,620 80.1 196,152 66.9 239,532 2.4 13,088,979 75.1 174,591 2.5 51,233 .6 77,473- 60.2 59,977 7.3 199,863- 9.3- 372,680 23.2 42,106 12.4 16,709 89.1 353,521 55.3 135,630 21.4 26,882 3.7 9,357,800 73.1 9,950,315 78.9 171,687- 29.9 1,141,000 67.0 3,148,200 74.3 2,143,500 57.6 451,500 65.7 25,000 8.2 852,350 33.5 843,400 58.9 877,629 79.9 PREPARED 4/09/14, 11:56:06 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 3/31/2014 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,211,579 2,188,025 23,554 1.1 21,715,998 20,760,005 955,993 4.4 28,619,007 72.5 SALARIES & WAGES 92,587 75,010 17,577 19.0 833,283 693,329 139,954 16.8 1,111,047 62.4 EMPLOYEE BENEFITS 71,292 68,489 2,803 3.9 834,753 774,325 60,428 7.2 1,048,648 73.8 CAPITALIZED ADM OVERHEAD 556- 0 556 -100.0 5,004- 11,660- 6,656 133.0- 6,673 -174.7 CHEMICALS 35,000 29,058 5,942 17.0 315,000 290,361 24,639 7.8 420,000 69.1 UTILITIES 43,445 35,816 7,629 17.6 352,872 326,025 26,847 7.6 521,350 62.5 REPAIRS & MAINTENANCE 19,203 14,453 4,750 24.7 172,827 139,924 32,903 19.0 230,450 60.7 HAULING & DISPOSAL 583 5,502- 6,085 43.7 5,247 6,237 990- 18.9- 7,000 89.1 OUTSIDE SERVICES 7,550 924 6,626 87.8 56,100 88,024 31,924- 56.9- 75,100 117.2 MATERIALS & SUPPLIES 3,383 14,409 11,026- 325.9- 30,447 42,269 11,822- 38.8- 40,600 104.1 OTHER EXPENSES 3,218 30 3,188 99.1 28,962 23,488 5,474 18.9 38,647 60.8 PUMP STATIONS 275,705 232,687 43,018 15.6 2,624,487 2,372,322 252,165 9.6 3,486,169 68.0 FUND TOTALS 5,783,612 5,710,837 72,775 1.3 60,116,556 57,777,030 2,339,526 3.9 77,824,952 74.2 ON PREPARED 4/10/14, 8:53:53 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 166,019 15,391 8.5 1,632,690 1,310,960 321,730 19.7 2,176,963 60.2 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,899,522 63,615 3.2 17,668,233 16,939,384 728,849 4.1 23,557,800 71.9 0103 SALARIES & WAGES -COMP ABS 25,000 12,650 12,350 49.4 225,000 246,728 21,728- 9.7- 300,000 82.2 0105 OVERTIME 80,781 55,989 24,792 30.7 727,029 672,605 54,424 7.5 969,535 69.4 0106 STANDBY PAID 18,975 14,080 4,895 25.8 170,775 168,521 2,254 1.3 227,723 74.0 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 382,473- 0 382,473 -100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,636 178,016 70,620 28.4 2,237,724 1,543,175 694,549 31.0 2,983,722 51.7 0151 OVERTIME 10,515 1,487 9,028 85.9 94,635 45,756 48,879 51.7 126,268 36.2 0152 SALARY VACANCY 4,583- 0 4,583 -100.0 41,247- 0 41,247 -100.0 55,000- .0 SALARIES & WAGES 2,481,374 2,327,763 153,611 6.2 22,332,366 20,927,129 1,405,237 6.3 29,777,011 70.3 0201 WORKERS' COMPENSATION INS 50,625 40,849 9,776 19.3 455,625 188,080 267,545 58.7 607,867 30.9 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 22,500 17,432 5,068 22.5 30,000 58.1 0203 FEDERAL MEDICARE TAX 34,275 32,342 1,933 5.6 308,475 291,177 17,298 5.6 411,616 70.7 0204 MEDICAL & HEALTH INSUR 851,091 855,246 4,155- .5- 7,659,819 7,172,025 487,794 6.4 10,213,400 70.2 0205 RETIREMENT CONTRIBUTION 1,452,638 1,384,039 68,599 4.7 18,073,732 17,044,838 1,028,894 5.7 22,431,742 76.0 0206 DEFERRED COMP. CONTRIB 144,983 150,689 5,706- 3.9- 1,304,847 1,206,486 98,361 7.5 1,740,142 69.3 0207 DENTAL INSURANCE 80,158 79,321 837 1.0 721,422 702,245 19,177 2.7 962,263 73.0 0208 LONG -TERM DISABILITY INS 6,862 6,505 357 5.2 61,758 58,040 3,718 6.0 82,635 70.2 0209 LIFE INSURANCE 15,473 14,481 992 6.4 139,257 128,131 11,126 8.0 186,021 68.9 0211 ACCRUED COMPENSATED ABS 0 49,930- 49,930 .0 0 53,670- 53,670 .0 360,000 14.9- 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 851,229- 0 851,229 -100.0 1,13'5,009- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 2,549,024 2,513,542 35,482 1.4 31,280,606 30,139,184 1,141,422 3.6 39,275,086 76.7 TOTAL SALARY AND BENEFITS 5,030,398 4,841,305 189,093 3.8 53,612,972 51,066,313 2,546,659 4.8 69,052,097 74.0 PREPARED 4/09/14, 10:00:27 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- ---- --------- ----- ------- - - - - -- CURRENT ASSETS CASH 690,863.92 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 34,200,000.00 ACCOUNTS RECEIVABLE 4,969.57 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 23,984.44 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 452,317.28 AVAD - ALHAMBRA VLY AR 1,614,556.95 DUE FROM R/E 54,449,800.14 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 20,590,938.93 TOTAL CURRENT ASSETS 112,036,996.56 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 17,086,282.92 TOTAL NET PROPERTY, PLANT & EQUIPMENT 17,086,282.92 -------- - - ---- TOTAL ASSETS 129,123,279.48 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 89,650,816.57 - DUE TO S/I .00 DUE TO DEBT FUND 262,858.09- ■ PREPARED 4/09/14, 10:00:27 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 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 235,368.64- .00 87,059.40 - 3,181.95- 228,982.82- .00 26,099,344.96- .00 12,555,667.05- 90,468,267.47- 38,655,012.01- -------- - - - - -- 129,123,279.48- PREPARED 4/09/14, 10:00:29 REVENUE SUMMARY. REPORT PAGE 2 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT ------------------------------------------------------------------------------------------------------ TITLE ESTIMATE ACTUAL VARIANCE o 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 0 563 0 563 13,583 5,000 1,250 83 0 399,166 83 62, 916 14,583 16, 083 0 0 0 0 1, 666 0 0 514,413 514,413 0 1,394 0 0 0 306,974 0 2,438 0 10,811 0 0 0 0 0 81,526- 0 240,091 240, 654 563 .0 563 .0 13,583- 100.0- 3,606- 72.1 - 1,250-100.0- 83-100.0- 0 .0 92,192- 23.1 - 83-100.0- 60,478- 96.1 - 14,583-100.0- 5,272- 32.8- 0 .0 0 .0 0 .0 0 .0 1,666- 100.0- 81,526- 0 0 .0 274,322- 53.3- 273,759- 53.2- 3,310,000 3,310,000 122,247 45,000 11,250 747 26, 250 3,592,494 747 566,244 131,247 144,747 1,200,000 0 0 0 14,994 0 0 5,855,967 9,165,967 3,639,442 3,639,442 141,207 40,528 2,235 0 0 6,008,981 0 442,723 120,844 82,577 2,076,975 0 0 0 15,818 23,354- 7,692 8,916,226 12,555,668 329,442 10.0 6,628,000 54.9 329,442 10.0 6,628,0.00 54.9 18,960 15.5 4,472- 9.9- 9,015- 80.1 - 747-100.0- 26,250-100.0- 2,416,487 67.3 747- 100.0- 123,521- 21.8- 10,403- 7.9- 62,170- 43.0- 876,975 73.1 0 .0 0 .0 0 .0 824 5.5 23,354- .0 7,692 .0 163,000 86.6 60,000 67.5 15,000 14.9 1,000 .0 63,000 .0 4,790,000 125.4 1,000 .0 755,000 58.6 175,000 69.1 193,000 42.8 8,102,000 25.6 Q5 0 .0 0 .0 4,277,000 .0 20,000 79.1 0 .0 0 .0 3,060,259 52.3 18,615,000 47.9 3,389,701 37.0 25,2.43,000 49.7 PREPARED 4/09/14, 10:03:07 CAPITAL IMPROVEM9U BUDGET PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY 7283 FIRE PROT SYS DO; MT 318,000 358,000 309,842 7284 TP HAZARD ID/REMEEDIATICN 125,000 868,000 117,821 7287 TP MASTER PLAN UPDATE 467,000 356,700 377,332 7301 TRFATMEVT PLANT PLANNING 2,177,000 3,233,600 1,880,710 7311 TP SAFETY E[S-IANC. PH 4 100,000 45,000 16,386 7315 PLANT OF THE FUTURE 100,000 100,000 0 SUB -TOTAL 3,287,000 4,961,300 2,702,091 CNE -TIME REWVATIC N 83,614 0 100,000 7272 E•TRTC BLOWER RENOV 474,000 1,447,400 443,443 7285 PRIMARY TREAT= RENOV 14,947,000 13,500,000 4,098,455 7289 POB SEISMIC UPGRADE 190,000 1,297,100 142,433 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,800,000 305,247 7292 SWTICHSEAR REFURBISHIKT -P2 300,000 1,536,500 118,544 7294 SEC PROCESS EA?SS 50,000 1,429,500 47,403 7295 AUX BAILER BURNER UPGRADE 215,000 230,000 187,700 7296 SEISMIC UPGRADES FOR SCB 150,000 133,700 137,690 7297 WET/DRY SCRUBBER REPTCMT 25,000 6,622,000 964 7302 PE PUMP REFURB, PH 2 25,000 70,000 16,843 7304 INSTR & CNTRL -PLC UPGRADE 155,000 800,000 41,276 7308 OCCEN CONTROLS UPGRADE 1,299,270 800,000 234,458 7309 DAF TANKS RENOVATICN 100,000 100,000 84,621 7310 TP PIPING RENCV. PH 8 100,000 1,250,000 84,215 7313 SOLIDS HANDLING EQP EVAL 100,000 150,000 46,900 SUB -TOTAL : 18,535,270 33,166,200 5,990,192 RECURRING RENOVATION 1,000 0 0 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 549,290 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,202,000 1,071,048 7268 TP FACILITIES RENOV 250,000 3,950,000 220,016 7269 TP ASSET MA11AGMMqT 1,184,000 964,100 782,698 7298 PIPING RENOVATICN, PH7 1,417,000 1,016,000 1,409,972 SUB- TCJTAL : 4,701,000 7,732,100 4,033,024 SUBSTANTIALLY OCMPLETE 15,785 47 50,000 7241 WET WEATHER BYPASS RAPS 3,320,000 3,320,000 3,283,716 SUB -TOTAL : 3,320,000 3,320,000 3,283,716 PAGE 1 ACCOUNTING PERIOD 9/2014 Wa�� ar�'a ��� 'x r• � � � 9Y N 1 I • • 810 Wwl • �r, 97 30,000 129,446 432 0 8,158 94 80,000 0 0 0 7,179 81 5,000 8,353 167 2,812 89,668 86 810,000 777,264 96 83,203 296,290 16 5,000 16,386 328 1,965 83,614 0 100,000 0 0 0 100,000 82 1,030,000 931,449 90 87,980 584,909 94 150,000 21,112 14 422 30,557 27 5,400,000 2,822,180 52 980,941 10,848,545 75 1,000 6,694 669 1,058 47,567 75 850,000 9,431 1 2,122 99,753 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 27 80,000 2,556 3 0 113,724 18 400,000 232,631 58 159,175 1,064,812 85 100,000 77,145 77 18,791 15,379 84 100,000 84,215 84 2,258 15,785 47 50,000 46,900 94 15,189 53,100 32 7,533,000 3,363,128 45 1,179,956 12,545,076 92 5,000 8,619 172 0 50,710 86 50,000 49,244 99 728 178,952 88 87,000 0 0 0 29,984 66 150,000 121,947 81 45,512 401,302 100 5,000 111,497 230 210 7,028 86 297,000 291,307 98 46,450 667,976 99 10,000 6,327 63 0 36,284 99 10,000 6,327 63 0 36,284 UNP� AUPHORIZATICNS 1,723,380 0 PREPARED 4/09/14, 10:03:07 CAPITAL, IMPROVEMENT BUDGET PAGE 2 PROGRAM /Gn85L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2014 CENTRAL OCNTRA COSTA SANITARY DISTRICT PERK ENDING: 3/31/2014 TYPE TP Treatment Plant --------------------------------------------------------------------- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RE[41INING PRAT ALLOCATED PROJECT EMENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE FM THIS FY YEAR YTD MONTH BUDGET PROGRAM CCNTINGENCY 611,350 0 Treatment Plant 32,178,000 49,179,600 16,009,023 50 8,870,000 4,592,211 52 1,314,386 16,168,977 I PREPARED 4/09/14, 10:03:07 CAPITAL IMPROVEMENT BUDGET PROGRAM /GN1185L4 75% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 ---------------------------------------------------------------------------------- TYPE CS Collection Systan TOTAL TOTAL PROJECT PCT PROJ ALLC ATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY 5948 SEWER TV INSPECTION, PH2 5955 SUSPENDED PIPE SUPPORT 5976 DIABLO RENOVATIONS PH2 5982 PIPE BURST BLANKET 5991 P.H. SEWER FOM PH 2 5993 FORCEMAIN ASSESS= 5999 CIPP BLANKET CONTRAST 8404 LAFAYFTTE SEWER RENOV PH8 8405 2013 CIPP PROJECT 8410 CATHODIC PROT SYS REPL 8411 NO.ORINDA SEWER REM. PH 5 8413 WCK SEWER REN., PH 10 8415 MARTINS PH 4 SEWER PEN. 8417 SURVEY 142RNENT INSTALS, 8421 L,AFAY iTE SEWER RENOV PH9 8422 WCK SEWER PEN., PH 11 8423 NO ORINDA SEWER PEN. PH 6 SUB -TOTAL : REGL /ODNP/URGNT /PLNG /SAFE 5962 MANHOLE PFMUT LVL NONITOR 8419 COLLECTION SYSTM PLANNING SUB -TOTAL EXPANSION 5773 SMITH ROAD CAD 5937 AIMERA VALLEY ASSMT DST 8412 PH GRAYSON CREEK TRUNK SW 8418 OCL.SYS. MDELING UPGRADE 8420 13 -14 DEVELAR4NT SEWERAGE SUB -TOTAL : PUVING STATIONS 5941 PS EQUIP & PIPING REPL 5995 SR AND NITZ BYPASS PUMPS 6003 SR PLMPING STATION UFGRAD 8403 BUCHANAN AIR PUMP ST REPL 8406 PUMP STATION SAFETY IMPS 8407 MARTINEZ BYPASS POMP 8409 PS SCADA O&M KUML 8414 MR PUMPG ST.CHOPPER POMP 1,926,165 392,000 3,563,000 828,000 400,000 127,000 472,000 2,304,500 2,978,000 200,000 600,000 729,000 260,000 100,000 250,000 100,000 100,000 15, 329, 665 325,500 200,000 525,500 124,539 200,000 700,000 100,000 840,000 1,964,539 640,000 55,000 452,000 50,000 60,000 200,000 20,000 100,000 8,401,000 1,582,295 274,000 391,686 2,736,000 2,889,497 623,500 405,570 2,383,300 133,017 177,000 96,535 213,000 108,241 2,619,000 1,912,832 4,928,000 2,270,221 1,000,000 33,634 2,650,000 532,253 2,600,000 740,442 2,060,000 163,320 500,000 73,882 2,060,000 241,487 100,000 0 2,200,000 90,775 35,524,800 11,665,687 325,500 131,963 1,450,000 61,728 1,775,500 193,691 0 124,539 134,600 130,063 2,900,000 542,108 550,000 53,015 7,881,000 776,312 11, 465, 600 1,626,037 845,500 566,793 74,000 44,391 458,000 419,003 451,000 83 540,000 10,574 78,500 91,684 20,000 12,480 400,000 19,964 PAGE 3 ACCOUNTINGS PERIOD 9/2014 Or031 93% s�•a ball s+ 4.� �r �• 9d .�_ d Yak, w joral 82 800,000 452,664 57 1,983 343,870 100 40,000 205,451 514 4,820 314 81 1,500,000 2,182,607 146 433,064 673,503 49 100,000 43,160 43 0 422,430 33 200,000 0 0 0 266,983 76 50,000 17,278 35 0 30,465 23 100,000 60,938 61 441 363,759 83 1,500,000 678,033 45 228,935- 391,668 76 2,500,000 1,553,155 62 6,381 707,779 17 50,000 26,770 54 19,041 166,366 89 550,000 76,984 14 39,457- 67,747 102 1,000,000 466,742 47 102,060 11,442- 63 250,000 136,967 55 17,071 96,680 74 50,000 23,182 46 615 26,118 97 250,000 241,487 97 240,226 8,513 0 100,000 0 0 0 100,000 91 100,000 90,775 91 90,775 9,225 76 9,140,000 6,256,193 68 648,085 3,663,978 41 100,000 1,030 1 0 193,537 31 120,000 61,728 51 12,759 138,272 37 220,000 62,758 29 12,759 331,809 100 0 70,625 0 0 0 65 5,000 1,061 21 0 69,937 77 800,000 153,139 19 11,547 157,892 53 250,000 51,957 21 6,385 46,985 92 681,000 776,312 114 66,030 63,688 83 1,736,000 1,053,094 61 83,962 338,502 89 75,000 20,969 28 16,626 71,207 81 5,000 0 0 0 10,609 93 5,000 48,205 964 823 32,997 0 400,000 0 0 0 49,917 18 60,000 10,574 18 4,282 49,426 46 1,000 0 0 0 108,316 62 10,000 0 0 0 7,520 20 200,000 0 0 0 80,036 PREPARED 4/09/14, 10:03:07 CAPITAL nd4UVE4ENT BUDGET PROGRAM /G�nB51,4 75% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 TYPE CS Collection System TOTAL TOTAL PROJECT PCT PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY PAGE 4 ACCCUNTING PERIOD 9/2014 EXPENDED PCT EXPENDED RE RIMING THIS EXP THIS ALLOCATED YEAR YTD trtTm BUDGET SUB -TOTAL 1,577,000 2,867,000 1,166,972 74 756,000 79,748 11 SUBSTANTIALLY COMPLETE 0 772,454 8,868,021 5973 NO ORINDA SEWER BEN PH 4 2,589,000 2,589,000 2,579,923 . 100 10,000 231 2 8401 WC SEWER RENOV PH9 3,088,000 3,088,000 3,066,369 99 1,000 22,399 240 SUB -TOTAL : 5,677,000 5,677,000 5,646,292 100 11,000 22,630 206 UNALUJCATED AUTHORIZATIONS 3,665,046 PROGRAM CCNTIINGENCY 427,950 Collection System 29,166,700 57,309,900 20,298,679 70 11,863,000 7,474,423 63 21,731 410,028 0 9,077 5,917 21,631 5,917 30,708 0 0 772,454 8,868,021 O\eA- PREPARED 4/09/14, 10:03:07 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /C[-Il85L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2014 --------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Ingrova ants TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REWLTNING PRQ7 ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MkFTH BUDGET VEHICLES, EQUIP & FURN 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 286,939 32 645,400 286,939 45 14,974 599,461 SUB -TOTAL 886,400 645,400 286,939 32 645,400 286,939 45 14,974 599,461 i ffiNT INFO SYSTEM 8195 RED TECHNOLOGY DEVELOPW 6,646,000 5,485,000 6,192,722 93 1,100,000 175,437 16 23,344 453,278 8227 GDI TRFATm= PLANT 500,000 525,800 222,444 45 .150,000 0 0 0 277,556 8232 GDI,%�m REPLACEMENT 750,000 833,000 410,711 55 450,000 159,562 36 10,497 339,289 SUB -TOTAL ; 7,896,000 6,843,800 6,825,877 86 1,700,000 334,999 20 33,841 1,070,123 PROJECTS 8207 GKZMA1 SECURITY ACCESS 60,000 73,000 47,616 79 10,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 833,000 1,021,000 798,889 96 90,000 69,457 77 20,532 34,111 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 58,321 93 5,000 14,776 296 14,776 4,679 8226 SEISMIC IN1PROV9,E]NTS HOB 5,941,000 6,221,000 5,519,665 93 1,800,000 2,310,305 128 80,076 421,335 8229 MARTINEZ EASEI-M A Q IIS 130,000 144,000 115,052 89 5,000 475 10 0 14,948 8230 CAPITAL LEGAL SERVICES 210,000 465,000 77,473 37 70,000 2,941 4 754 132,527 8233 CSOD FACILITY IMPR()<7mm 200,000 350,000 145,530 73 30,000 8,646 29 2,822 54,470 8234 HOB IMPFWEMENTS 234,000 1,385,000 241,680 103 160,000 82,124 51 0 7,680- 8236 DISTRICT EASEMENTS 75,000 740,000 44,001 59 75,000 44,001 59 1,005 30,999 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 7,289,129 92 2,306,000 2,574,709 112 119,965 675,871 COMPLETED PROJECTS 8513 2012 -13 EQUIP & VEHICLES 793,643 793,643 793,643 100 0 11,187- 0 0 0 SUB -TOTAL : 793,643 793,643 793,643 100 0 11,187- 0 0 0 UNALLOCATED AUTHORIZATIONS 2,421,461 0 PROGRAM CCNTIAKENCY 176,150 0 General Irrprovenents 20,138,654 18,947,443 15,195,588 76 4,651,400 3,185,460 69 168,780 4,943,066 PREPARED 4/09/14, 10:03:07 CAPITAL IIMPROVEMDU BUDGET PROGRAM /CM185L4 75% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDM: 3/31/2014 -------------------------------------------------- -- ------------- --- -- ----- - - - - -' TYPE RW Recycled Water TOTAL TOTAL PROJECT PCP PROD ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY URBAN LANDSCAPING PAGE 6 ACCOUNTING PERIOD 9/2014 EXPENDED PCT EXPENDED REiqLIlQIIdG THIS EXP THIS ALLOCATED YEAR YTD MONTH BUDGET 7259 RECYCLED WATER PLANNING 1,757,500 1,759,000 1,700,983 97 105,000 244,698 233 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 5,000 0 0 7279 CONCORD NAVAL WEAPONS REW 280,000 321,000 264,855 95 5,000 699 14 7299 CCdMM LANDSCAPE PROJECT 3,915,000 4,336,000 3,662,628 94 3,060,000 1,444,202 47 7300 REFINERY RECYCLED WATER 595,000 406,100 173,104 29 100,000 116,762 117 7306 ZCNE 1 RECYCLED WATER 220,000 3,271,000 26,818 12 220,000 26,818 12 SUB -TOTAL : 6,787,500 10,127,800 5,838,472 86 3,495,000 1,833,179 53 UNALLOCATED AUTHORIZATIONS PROGRAM CONTINGENCY Recycled Water GRAND TOPAZ 1,650 40,350 6,829,500 10,127,800 5,838,472 88,312,854 135,564,743 57,341,762 27,069 56,517 0 9,916 0 15,145 105,330 252,372 18,840 421,896 1,648 193,182 152,887 949,028 0 0 86 3,495,000 1,833,179 53 152,887 991,028 0 28,879,400 17,085,273 0 2,408,507. 30,971,092 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MARCH, 2014 8,060.77 58,025.58 66.086.; NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2014 was 0.230 %. (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 0.239 %. (5) The market value of the portfolio on March 31, 2014 was $34,224,659. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATI\ 519 State of Calif. LAIF 8/86 -2190 - - -- 1 (1) 27,200,000 34,200,000 (7,000,000) 27,200,000 27,230,647 79.53% 6,416.05 53,918.61 60,334.E 897 Abbey National Comm Pa 12123/13 06/19114 110 0.29 4,992,831 5,000,000 5,000,000 4,993,822 14.62% 1,248.61 2,738.89 3,987.: 898 Union Bank of Calif. NCD 12/23/13 06/23/14 114 0.23 2,000,000 2,000,000 2,000,000 2,000,191 5.85% 396.11 868.89 1,265.( (7,000,000) (4) 34192,831 41,200,000 0 34,200,000 34,224,659 100.00% 8,060.77 57,526.39 65,587.' (3) (5) (6) 499.19 499.' 8,060.77 58,025.58 66.086.; NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2014 was 0.230 %. (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 0.239 %. (5) The market value of the portfolio on March 31, 2014 was $34,224,659. 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 4/09/14, 10:00:27 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ---------------------------------------------------------------------------------------------------------------------- --- --- -- - - - - -- CURRENT ASSETS CASH 328,745.64 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 2,491.64 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 -------- - - - - -- TOTAL ASSETS 4,631,237.28 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 60,318.87 - DUE TO S/C 9,565.33- DUE TO DEBT FUND .00�` ACCOUNTS PAYABLE .00 SALES TAX PAYABLE _00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,069,884.20- 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 752,055.66 REVENUE SUMMARY 630,767.94 - TOTAL FUND EQUITY 3,561,353.08 - TOTAL LIABILITIES AND FUND EQUITY --- ----- - - - - -- 4,631,237.28 - -------------- -------------- PREPARED 04/09/14, 10:06:18 PRCCRPM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 OCNTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - IAN * SUB -FUND C CENTRAL ooNTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 09/2014 PERIOD ENDING: 3/31/2014 - - - -- M ?IH-TO -DATE -- - - - - -- - -- - -- YEAR-TO -DATE - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 270 197 73- 27.04- 2,430 1,770 660- 27.16- 3,250 54.46 0 0 0 .00 0 23,212 23,212 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 197 73- 27.04- 2,430 24,982 22,552 928.07 3,250 768.68 650 472 178- 27.38- 5,850 4,250 1,600- 27.35- 7,800 54.49 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 472 178- 27.38- 5,850 4,250 1,600- 27.35- 7,800 54.49 316 171 145- 45.89- 2,844 1,536 1,308- 45.99- 3,800 40.42 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 600,000 600,000 0 .00 600,000 100.00 0 0 0 .00 0 0 0 .00 31,500 .00 316 171 145- 45.89- 602,844 601,536 1,308- .22- 635,300 94.69 - - - - -- 1,236 ------ 840 -- 396- - - - - -- --- 32.04- - - - - -- 611,124 --- -- -- -- -- 630,768 - - - - -- 19,644 --------- 3.21 --- ------ 646,350 - 97.59 J PREPARED 04/09/14, 10:04:56 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 09/2014 PERIOD ENDING: 3/31/14 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 1420 LOSSES 20,833 6,508 14,325 68.76 187,497 39,533 147,964 78.92 250,000 15.81 1421 LEGAL SERVICES 1,250 6,548 5,298- 423.84- 11,250 26,160 14,910- 132.53- 15,000 174.40 1422 TECHNICAL SERVICES 3,333 13,419 10,086- 302.61- 29,997 26,515 3,482 11.61 40,000 66.29 * SUB -FUND A 25,416 26,475 1,059- 4.17- 228,744 92,208 136,536 59.69 305,000 30.23 1420 LOSSES 0 0 0 .00 0 55,000 55,000- .00 0 .00 1421 LEGAL SERVICES 8,333 20,316 11,983- 143.80- 74,997 102,817 27,820- 37.09- 100,000 102.82 1422 TECHNICAL SERVICES 2,916 0 2,916 100.00 26,244 0 26,244 100.00 - 35,000 .00 * SUB -FUND B 11,249 20,316 9,067- 80.60- 101,241 157,817 56,576- 55.88- 135,000 116.90 1420 LOSSES 833 0 833 100.00 7,497 0 7,497 100.00 10,000 .00 1421 LEGAL SERVICES 1,250 0 1,250 100.00 11,250 1,551 9,699 86.21 15,000 10.34 1422 TECHNICAL SERVICES 416 0 416 100.00 3,744 0 3,744 100.00 5,000 _00 1423 LIABILITY INSURANCE 0 0 0 .00 351,000 366,338 15,338- 4.37- 351,000 104.37 1424 PROPERTY INSURANCE 0 0 0 .00 100,000 133,375 33,375- 33.38- 100,000 133.38 1425 INSURANCE CONSULTING 0 0 0 .00 0 0 0 .00 0 .00 1426 OUTSIDE CLAIMS ADJUSTMENT 0 0 0 .00 0 766 766- .00 1,500 51.07 * SUB -FUND C 2,499 0 2,499 100.00 473,491 502,030 - - - - -- ------ 28,539- - - - -- 6.03- --- - - - - -- 482,500 ------ - - - - -- --- 104.05 -- - - -- ------ - - - - -- 39,164 --- ---- - - - - -- ------ 46,791 - - - - -- 7,627- -- - -- - - -- ------ 19.47- - - - - -- 803,476 ------ 752,056 - 51,420 6.40 922,500 81.52 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MARCH, 2014 INVESTMENTS INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - - - - - -- 1 (1) 4,300,000 4,300,000 4,300,000 4,304,845 100.00% 839.97 6,857.08 7,697.05 (3) 4,300,000 4,300,000 0 4,300,000 4,304,845 100.00% 839.97 6,857.08 7,697.05 (2) (42.03) (42.03) 839.97 6,815.05 7,655.02 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2014 was 0.230 %. } (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 0.230 %. (4) The market value of the portfolio on March, 2014 was $4,304,845. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 4/09/14, 10:00:27 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 9/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 315,286.56 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 36,484.28 DUE FROM R/E 59,742,287.37 DUE FROM S/C 262,858.09 DUE FROM S/I .00 TOTAL ASSETS 65,769,416.30 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 187,119.26 - DUE TO S/C 20,590,938.93 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 702,245.40 -" BONDS PAYABLE 39,875,000.00 - BOND ACR INTEREST PAYABLE .00 , DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 61,35.5,303.59 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,146,953.29 REVENUE SUMMARY 5,561,066.00 - TOTAL FUND EQUITY 4,414,112.71 - -- -- ---- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 65,769,416.30 - -------------- -------------- PREPARED 04/09/14, 10:08:07 PROGRAM DEBTREV ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST INCCM 4551 2002 BOND INTEREST INCCYHE 4552 RECYC H2O LOAN INT INME 4553 2009 BOND INiUEST INCCME 4600 TAX REVENUE * REVENUE CENTRAL CONTRA 00STA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 3/31/2014 PAGE 1 ACCOUNTING PERIOD 09/2014 - - - - -- M2M- TO-DATE -- - - - - -- - - - - -- YEAR -TO- DATE -- - - - - -- ANNUAL BUDGET Actual Variance o Budget Actual Variance o BUDGET o 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 2,750- 2,750- .00 0 2,750- 2,750- .00 25,000 11.00- 0 0 0 .00 5,563,816 5,563,816 0 .00 5,563,816 100.00 0 2,750- 2,750- .00 5,563,816 5,561,066 2,750- .05- 5,568,816 99.50 - - - - -- 0 ------- - - - - -- ------ 2,750- - - - - -- --- 2,750- - - - - -- .00 ------ - - - - -- 5,563,816 ------ - - - - -- ------ 5,561,066 - - - - -- --- 2,750- - - - - -- ------ .05- - - - - -- 5,588,816 --- - - - - -- 99.50 PREPARED 04/09/14, 10:07:16 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOID INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE * DEBT SERVICE CENTRAL CONTRA OOSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDIIdG: 3/31/2014 PAGE 1 ACCOUNTING PERIOD 09/2014 - - - -- N%F]Tli -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 22,538 22,538 0 .00 22,538 22,538 0 .00 22,538 100.00 0 0 0 .00 1,115,455 1,124,416 8,961- .80- 1,681,696 66.86 22,538 22,538 0 .00 1,137,993 1,146,953 - - - - -- - 8,960- ---- - - - - -- - - .79- -- 1,704,234 67.30 - - -- 22,538 --- - - - - -- ------ 22,538 - - - - -- - - 0 - - -- 00 --- - - - - -- 1,137,993 ------ 1,146,953 8,960- .79- 1,704,234 67.30 Mx3 x