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HomeMy WebLinkAbout08.a. Draft Fiscal Year 2014-15 O&M and Debt Fund Budgets(Ps Central Contra Costa Sanitary District May 1, 2014 TO: BOARD OF DIRECTORS VIA: ROGER S. BAILEY, GENERAL MANAGER FROM: THEA VASSALLO, FINANCE MANAGER QrZ, SUBJECT: DRAFT FY 2014 -15 O &M AND DEBT FUND BUDGETS Attached are the Fiscal Year 2014 -15 Operations & Maintenance and Debt Fund Budgets for your review. The draft budgets will be presented at the May 15, 2014 Board Meeting for your consideration. Please bring this document to the May 15th Board meeting. N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Draft 2014 -15 0 &M and Debt Budgets.dom Sanitary District Protecting Public Health and the Environment FY 2014 -15 Operations 8 Maintenance Budget Draft for May 15, 2014 Board Meeting Central Contra Costa Sanitary District Operations and Maintenance Budget Fiscal Year Ending June 30, 2015 ($000 omitted) FY 2014 -15 Budgeted O &M Revenue Sewer Service Charge $ 69,447 80.5% City of Concord 13,500 15.7% All Other 3,285 3.8% $ 86,232 100.00% Sewer Service Charge 80.5% of Concord 15.7% Other 3.8% FY 2014 -15 Budgeted O &M Expenses Total Labor $ 66,645 75.6% Chemicals & Utilities 6,466 7.3% Repairs & Maintenance 4,912 5.6% Outside Services 3,303 3.7% All Other 2,619 3.0% Materials & Supplies 2,024 2.3% Hauling & Disposal 1,040 1.2% Self- Insurance Contribution 650 0.7% Professional & Legal 539 0.6% $ 88,199 100.0% Outsi Repairs Mainten< S.6% Chemicals Utilities 7.3% All Other i not Materials & Supplies Hauling & 1 :2o/ Disposal df- Insurance :ontribution 0.7% Professional & Legal 0.6% al Labor 'S.6% N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\BudO &Mcharts Page 1 Central Contra Costa Sanitary District BOARD OF DIRECTORS POSITION PAPER Board Meeting Date: May 15, 2014 Subject: RECEIVE THE PROPOSED FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE PROPOSED FISCAL YEAR 2014 -15 DEBT SERVICE FUND BUDGET Submitted By: Initiating Dept. /Div.: Thea Vassallo CPA, Finance Manager Administration /Finance & Accounting REVIEWED AND RECOMMENDED FOR BOARD ACTION: Kent Alm Roger S. Bailey Counsel for the District General Manager ISSUE: The proposed Fiscal Year (FY) 2014 -15 Operations & Maintenance (O &M) Budget and Debt Service Fund Budget are being submitted for review at the May 15, 2014 Board Meeting, and are scheduled for approval and adoption at the June 5, 2014 Board Meeting. The budget document was provided to the Board under separate cover dated May 1, 2014. RECOMMENDATION: Review the proposed FY 2014 -15 O &M. Budget and Debt Service Fund Budget and provide District staff with comments and guidance leading to the public hearing, approval, and adoption of the Budgets at the June 5, 2014 Board Meeting. FINANCIAL IMPACTS: The FY 2014 -15 O &M Budget was prepared using the $34 Sewer Service Charge (SSC) rate increase previously approved by the Board on June 20, 2013. The $439 SSC in FY 2014 -15 is allocated as follows: O &M $416; Capital $23 per Residential Unit Equivalent (RUE). The FY 2014 -15 SSC O &M allocation is $51 /RUE higher than in FY 2013 -14 which produces $8.4 million in additional O &M SSC revenue. The FY 2014 -15 O &M Budget results in a decrease of $2.0 million to O &M reserves, and total O &M reserves (10% of FY 2014 -15 expenses) are projected to be $8.8 million at the end of FY 2014 -15. ALTERNATIVES /CONSIDERATIONS: At a Board Meeting in February, staff presented several different scenarios with various SSC rate with rate increases between $0 -$37 that considered the impact on District revenues as well as the fiscal year -end reserve balance. At a public hearing on April 17, 2014, the Board took no action to change the SSC rate increase of $34 for FY 2014 -15. BACKGROUND: Staff has developed a 10 -year financial model for forecasting revenues, expenses and fund balance. The model assists the District in setting and projecting SSC rates. The model funds in the following order: Debt Service, O &M /Self- Insurance, and then Sewer Construction Fund. In May, 2013, the District ratepayers received a NOTICE OF A PUBLIC HEARING /COMPLIANCE WITH PROPOSITION 218 N :WCCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Budget Review OM and DS 14 -15 PP 5- 15- 14.docx Page 1 of 6 POSITION PAPER Board Meeting Date: May 15, 2014 subject: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND BUDGET stating a rate increase of up to $34 for FY 2013 -14 for a total up to $405 per year effective July 1, 2013, and up to an additional $34 increase for FY 2014 -15, effective July 1, 2014, for a total of up to $439 per year. The proposed FY 2014 -15 budget includes the allocation of $8.1 million from the O &M Fund towards the unfunded liability associated with GASB 45 post - employment healthcare benefits and current year retiree premiums. This amount is based on the draft of the most recently completed two -year actuarial study by Bartel Associates. The $8.1 million includes an approximate payment of $5.3 million for retiree medical, dental and life insurance premiums annually and $2.8 million to be deposited in a GASB 45 PARS investment trust to fund future retiree benefit costs. This position paper focuses on variances between projected FY 2013 -14 expenses and the proposed FY 2014 -15 Budget. The position paper also notes any significant variances between the FY 2013 -14 and FY 2014 -15 Budgets. Attachment I summarizes the Debt Service Fund Budget. Attachment II summarizes the O &M revenues, expenses, and reserve balances for seven years - FY 2008 -09 through FY 2014 -15 (five years of actual expenses plus FY 2013 -14 projected and FY 2014 -15 proposed budget numbers). N :\ACCOUNTING \GMTEMP1 \BUDGET\2014 -2015 BUDGET\Budget Review OM and DS 14 -15 PP 5- 15- 14.docx POSITION PAPER Board Meeting Date: May 15, 2014 Subject-' RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND BUDGET O &M Revenue: The following table compares Projected FY 2013 -14 to Budget FY 2014 -15 O &M Revenue: ver Service Charge / of Concord Other Projected FY 2013 -14 $ 61,253,000 12,600,000 Budget Increase /Decrease ( -) FY 2014 -15 Variance $ $ 69,447,000 $ 8,194,000 13,500,000 900,000 3,335,200 3,284,600 (50,600) $ 77,188,200 $ 86,231,600 9,043,400 7. -1. 11. Total District O &M Revenue for FY 2013 -14 is projected to be $77.2 million compared to the FY 2014 -15 Budget amount of $86.2 million, resulting in an increase of $9.0 million, or 11.7 %. This is due to: • The O &M SSC allocation increases from $365 to $416; the SSC allocation to the Sewer Construction Fund decreases from $40 to $23. The increased O &M allocation of $8.4 million results in an increase to O &M SSC revenue of $8.2 million compared to Projected FY 2013 -14. Concord primarily shares a flow portion of Treatment Plant and Source Control expenses and is charged administrative overhead and a finance charge. City of Concord revenue is expected to be $0.9 million, or 7.1 %, more than Projected FY 2013 -14, mainly due to higher treatment plant operating expenses in FY 2014- 15. N AACC0UNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Budget Review OM and DS 14 -15 PP 5- 15- 14.docx POSITION PAPER Board Meeting Date: May 15, 2014 Subject: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND BUDGET O &M Expense: The following table compares Projected FY 2013 -14 to Budget FY 2014 -15 O &M Expense: Total District O &M Expenses are projected to be $76.5 million in FY 2013 -14 compared to a FY 2014 -15 O &M budget of $88.2 million. This reflects an $11.7 million, or 15.2 %, increase in expenses. Variances are discussed in detail below: O &M Salaries: District O &M salaries are projected to be $25.6 million in FY 2013 -14 compared to a budget of $28.6 million in FY 2014 -15 resulting in an increase of $3.0 million, or 11.7 %. This increase is due to many factors: there is a 4% assumed cost -of- living increase (inclusive of the additional 1 % per contracts), there are a large number of merit increases and personnel advancements for recently- hired, current employees, and several positions that are currently open and budgeted in FY 2014 -15. Benefits Including Capitalized Administrative Overhead Credit: District O &M benefits including the capitalized administrative overhead credit for FY 2013 -14, are projected to be $32.8 million compared to a budget of $38.0 million in FY 2014 -15 resulting in an increase of $5.2 million, or 15.9 %. This is mainly due to an increase in retirement expenses of 5.6 million in FY 2014 -15 and, to a lesser extent, an increase in medical expenses. Benefit rate assumptions are provided in the following bulleted list: • Kaiser — 7.52% rate increase for active ; 6.28% weighted average retiree rate increase • HealthNet — 9.5% rate increase in HMO for actives employees; 6.51% weighted average retiree rate increase N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Budget Review OM and DS 14 -15 PP 5- 15- 14.docx Projected Budget Increase /Decrease ( -) FY 2013 -14 FY 2014 -15 Variance $ Variance % Salaries $ 25,624,572 $ 28,618,169 $ 2,993,597 11.7% Benefits & Cap 0/H Credit 32,807,653 38,026,430 5,218,777 15.9% Chemicals 1,582,000 1,605,000 23,000 1.5% Utilities 4,716,950 4,861,350 144,400 3.1% Repairs & Maintenance 3,455,127 4,911,762 1,456,635 42.2% Hauling & Disposal 1,063,600 1,040,200 (23,400) -2.2% Professional & Legal 462,200 539,400 77,200 16.7% Outside Services 2,415,148 3,303,021 887,873 36.8% Self- Insurance 600,000 650,000 50,000 8.3% Materials & Supplies 1,859,754 2,024,315 164,561 8.8% All Other 1,959,954 2,619,248 659,294 33.6% Total $ 76,546,958 88,198,895 11,651,937 15.2% Total District O &M Expenses are projected to be $76.5 million in FY 2013 -14 compared to a FY 2014 -15 O &M budget of $88.2 million. This reflects an $11.7 million, or 15.2 %, increase in expenses. Variances are discussed in detail below: O &M Salaries: District O &M salaries are projected to be $25.6 million in FY 2013 -14 compared to a budget of $28.6 million in FY 2014 -15 resulting in an increase of $3.0 million, or 11.7 %. This increase is due to many factors: there is a 4% assumed cost -of- living increase (inclusive of the additional 1 % per contracts), there are a large number of merit increases and personnel advancements for recently- hired, current employees, and several positions that are currently open and budgeted in FY 2014 -15. Benefits Including Capitalized Administrative Overhead Credit: District O &M benefits including the capitalized administrative overhead credit for FY 2013 -14, are projected to be $32.8 million compared to a budget of $38.0 million in FY 2014 -15 resulting in an increase of $5.2 million, or 15.9 %. This is mainly due to an increase in retirement expenses of 5.6 million in FY 2014 -15 and, to a lesser extent, an increase in medical expenses. Benefit rate assumptions are provided in the following bulleted list: • Kaiser — 7.52% rate increase for active ; 6.28% weighted average retiree rate increase • HealthNet — 9.5% rate increase in HMO for actives employees; 6.51% weighted average retiree rate increase N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Budget Review OM and DS 14 -15 PP 5- 15- 14.docx POSITION PAPER Board Meeting Date: May 15, 2014 Subject: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND BUDGET • CCCERA — Additional $5 million payment towards the unfunded retirement liability; 21 % average rate increase (change from prior year's rate, not percentage of payroll) due to five -year smoothing of 2008 market losses (this is the last year recognizing those losses) • Delta Dental — Estimated 4% rate increases • Long -Term Disability (LTD) — Estimated 2% rate increases • Employee Assistance Program (EAP) —2.1% rate increase • Workers' Compensation — Estimated 10% rate increase • Life Insurance — Estimated 3% rate increase All Other O &M Expenses: The remaining O &M non -labor and benefit expenses total a projected $18.1 million in FY 2013 -14 compared to a budgeted $21.6 million in FY 2014 -15 resulting in an increase of $3.4 million, or 19.0 %. Expense category variance explanations are provided in the budget document at a District and Department level. The two largest expense category increase between Projected FY 2013 -14 and Budgeted FY 2014 -15 are noted below: Repairs and Maintenance are $1.5 mill Projected FY 2013 -14. This is largely Program contract switching to the O &M to some drought preparation expenses. on higher in Budgeted FY 2014 -15 than due to the Roto - Rooter TV Inspection budget from the Capital budget, and due Outside Services are $0.9 million higher in Budgeted FY 2014 -15 than Projected FY 2013 -14 due to several new training programs in the Administration Department. N :\ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Budget Review OM and DS 14 -15 PP 5- 15- 14.docx POSITION PAPER Board Meeting Date: May 15, 2014 subject: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND BUDGET Any revisions to the proposed FY 2014 -15 O &M Budget determined at the May 15, 2014 Board Meeting will be incorporated in the Budget submitted for approval at the June 5, 2014 Board Meeting, at which the following actions are scheduled for Board consideration: • Conduct a public hearing to receive comments on the FY 2014 -15 O &M Budget, Self- Insurance Fund Budget, and Debt Service Fund Budget. • Approve and adopt the FY 2014 -15 O &M Budget, Self- Insurance Fund Budget, and Debt Service Fund Budget. COMMITTEE RECOMMENDATION: The Finance Committee will review the FY 2014- 15 O &M Budget and Debt Service Fund Budget on May 5, 2014. RECOMMENDED BOARD ACTION: Review the FY 2014 -15 O &M Budget and Debt Service Fund Budget and provide District staff with comments and guidance leading to the approval and adoption of the Budgets at the June 5, 2014 Board Meeting. Attached Supporting Documents: 1. Debt Service Fund FY 2014 -15 2. O &M Revenues, Expenses and Reserves FY 2008 -09 Through 2014 -15 C:\ Users \dandersonWppData \Local \Microsoft \Windows \Temporary Internet Files \Content.Outlook \DVCG8C5G \Budget Review OM and DS 14 -15 PP 5- 15- 14.docx CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND FY 2014 -15 Debt Service Revenue: Sewer Service Charge Reserve Account Bond Interest Income Ad Valorem Tax (portion allocated to Debt Service) Total Debt Service Revenue Debt Service Expense: 2009 Bond Interest Payment and Amortized Costs, less Tax Subsidy on BAB 8.7% reduction of tax subsidy due to congressional sequestration (8/13) 7.2% reduction of tax subsidy due to congressional sequestration (2/14) Recycled Water Loan Interest Payment Total Interest Payment and Amortization Costs 2009 Bond Principal Payment Recycled Water Loan Principal Payment Total Principal Payments Total Debt Service Interest, Amortized Costs and Principal Payments Fund Balance - Beginning of Year Revenue over Expense Transfer from /(to) O &M or Capital Fund Balance - End of Year Attachment I 40,700 5,535,647 $ 5,576,347 $ 1,494,218 30,009 18,259 $ 1,542,486 $ 3,865,000 168.861 $ 4,033,861 $ R R N: \ACCOUNTING \GMTEMP1 \BUDGET\2014 -2015 BUDGET\Debt Service Fund - Attachment 1 5,576,347 O &M Revenues: Sewer Service Charge (O &M Only) City of Concord Other Total Revenues O &M Expenses: Administration Engineering Collection System Operations Plant Operations Pumping Stations Total Net Expenses (1) Revenues Over (Under) Expenses O &M Fund Balance - Beginning of Year Revenues Over (Under) Expenses O &M Fund Balance - End of Year (2) FY 2008 -09 Actual 43,087,454 8,755,857 3,414,478 55,257,789 16,304,462 6,834,323 9,064,672 22,927,971 2,752,950 57,884,378 (2,626,589) 6,783,105 (2,626,589) 4,156,516 CENTRAL CONTRA COSTA SANITARY DISTRICT O & M REVENUES, EXPENSES AND RESERVES FISCAL YEARS 2008 -09 THROUGH 2014 -15 FY 2009 -10 Actual 48,692,520 8,664,668 2,899,485 60,256,673 16,468,495 6,898,357 8,949,125 21,467,827 2,773,800 56,557,604 3,699,069 4,156,516 3,699,069 7,855,585 FY 2010 -11 Actual 49,095,869 9,224,952 1,858,977 60,179,798 18,432,632 6,855,747 8,529,492 21,360,057 2,938,697 58,116,625 2,063,173 7,855,585 2,063,173 9,918,758 FY 2011 -12 Actual 49,123,847 10,647,389 3,367,309 63,138,545 20,631,971 8,023,225 9,281,886 23,708,322 2,705,489 64,350,893 (1,212,348) 9,918,758 (1,212,348) 8,706,410 FY 2012 -13 Actual 49,123,847 10,647,389 3,367,309 63,138,545 20,631,971 8,023,225 9,281,886 23,708,322 2,705,489 64,350,893 (1,212,348) 8,706,410 (1,212,348) 7,494,062 FY 2013 -14 Projected 61,253,000 12,600,000 3,335,200 77,188,200 21,234,375 10,707,730 12,964,680 28,337,209 3,302,964 76,546,958 641,242 7,494,062 641,242 8,135,304 FY 2013 -14 Budget 59,531,700 12,800,000 2,820,300 75,152,000 22,048,046 10,582,751 13,088,979 28,619,007 3,486,169 77,824,952 (2,672,952) Attachment II FY 2014 -15 Budget 69,447,000 13,500,000 3,284,600 86,231,600 24,476,326 12,229,549 15,617,120 32,523,037 3,352,863 88,198,895 (1,967,295) 8,135,304 (1,967,295) 6,168,009 Sewer Service Charge Rate - O &M 260 292 300 302 302 365 416 Sewer Service Charge Rate - Capital /Debt 51 19 11 39 39 40 23 Sewer Service Equivalent Units 165,721 166,755 163,653 162,662 162,662 164,839 164,994 Notes: (1) Net Expenses include Operating and Maintenance expenses only and do not include any capital salaries or benefits. (2) Prudent fund balance assumed to be approximately 10% of annual expense. N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGE-R2013-14 Attachmentll $70,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 Operations and Maintenance Revenue FY 2013 -14 Budget, FY 2013 -14 Projected and FY 2014 -15 Budget Sewer Service Charge City of Concord v Budget FY 2013 -14 0 Projected Actual FY 2013 -14 v Budget FY 2014 -15 All Other O &M REVENUE BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14 11 Projected = • • - Favorable /(Unfavorable) FY 2013 -14 Variance $ Variance % Variance Explanations qr Service Charge $ 61,253,000 • • o i l 8,194,000 13.38% Increase due to a $51 (14.0 0/6) rate increase. Allocation of SSC to O &M as a percentage of total will be increased from 90.12% current year to 94.76% in FY 2014 -15. of Concord 12,600,000 It 1 1 1 900,000 1 7.14%1 Increase due to increase in Plant Operations expenses which are charged proportionally to Concord. Rental Income 541,000 • • 25,000 4.62% 700,000 Increase due to contractual rent increases. HHW Reimbursement 867,000 28,000 3.23% Increase due to standard estimated inflation in expenses. Stormwater Program 240,000 5,000 2.08% Insignificant variance. Reclaimed Water Sales 100,000 1 o i l 3,000 3.00% Insignificant variance. All Other 1,587,200 (111,600) (7.03 %) Decrease due to septic dumping and side sewer inspection fees were unusually high in FY 2013 -14 and are expected to return to normal levels in FY 2014 -15. Total 1 $ 77,188,200 : • 9,043,400 11.72%1 0.98% 1 11 BUDGET FY 2014 -15 COMPARED TO BUDGET FY 2013 -14 Service Charge Budget FY 2013 -14 59,531,700 Favorable /(Unfavorable) 9,915,300 1 16 City of Concord 12,800,000 to oil 700,000 5.47% Rental Income 527,300 • • oil 38,700 7.34% HHW Reimbursement 745,000 111 150,000 20.13% Stormwater Program 230,000 15,000 6.52% Reclaimed Water Sales 102,000 1,000 0.98% All Other 1,216,000 259,600 21.35% Increase due to a $51 (14.0 %) rate increase. Allocation of SSC to O &M as a percentage of total will be increased from 90.12% current year to 94.76% in FY 2014 -15. Increase due to increase in Plant Operations expenses which are charged proportionally to Concord. Increase due to contractual rent increases. Budget for FY 2014 -15 was restored to the FY 2012 -13 level as cost savings were lower than anticipated from the PaintCare Program. Expecting a slight increase in level of service. Insignificant variance. Increase in permit applications fees and side sewer inspection fees are expected from a recovering economy. Additionally, miscellaneous income has increased due to metal recvclinq and auction proceeds. IlTotal 1 75,152,000 : • 11,079,600 1 14.74 %1 1 �� PREPARED 04/29/14, 09:24:17 CENTRAL CONTRA COSTA SANITARY DISTRICT PROGRAM GM601L BUDGET SUMMARY ANALYSIS - DISTRICT REVENUE - FISCAL YEAR 2014 -2015 BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED PROJECTED 14 -15 BUDGET TO EST 13 -14 PERCENT BUDGET 13 -14 PERCENT ACCOUNT NUMBER ACCOUNT DESCRIPTION 2013 -14 ACTUAL 13 -14 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE RUNNING EXPENSE 001- 0000- 300.10 -00 PERMIT /APPLICATION FEES 230,000 340, 000 330,000 10,000- 2.94- 100,000 43.48 001 -0000- 300.17 -00 SEPTIC TANK DUMPING 65,000 90,000 69,600 20,400- 22.67- 4,600 7.08 001- 0000- 3.00..19 -00 OVERTIME. INSPECTION 9, 000 12,000 12, 000 0 .00 3,000 33.33 001. -0000- 300.20 -00 SIDE SEWER INSPECTION 489,000 620,000 550,000 70,000- 11.29- 61,000 12.47 001 -0000- 300.22 -00 SEWER SVC CHARGE - COUNTER 99,100 245,000 189,500 55,500- 22.65- 90,400 91.22 001 - 0000 - 300.23 -00 SEWER SVC CHRG - COUNTY 58,580,200 60,000,000 68,227,800 8,227,.800 13.71 9,647,600 16.47 001- 0000 - 300.24 -00 SEWER SVC CHRG- DIRECT 874,400 1,008,000 1,052,800 44,800 4.44 178,400 20.40 001 -0000- 300.25 -00 SEWER SVC CHRG -PRIOR YEAR 22,000 - 0 23,100- 23,100- .00 1,100- 5.00 001 -0000- 300.26 -00 SERVICE CHARGES- CONCORD 12,800,000 12,600,000 13,500,000 900,000 7.14 700,000 5.47 001- 0000 - 300.27 -00 SALES 2,000 2,200 2,000 200- 9.09- 0 .00 001 - 0000 - 300.29 -00 OTHER SERVICE CHARGES 145,000 165,000 150,000 15,000- 9.09- 5,000 3.45 001 -0000- 300.30 -00 .INDUSTRIAL PERMIT FEES 95,000 95,000 95,0.00 0 .00 0 .00 001 -0000- 300.32 -00 NEW INDUSTRY PERMIT FEES 10,000 10,000 10,000 0 .00 0 .00 001- 0000- 300.33 -00 POLLUTION PREVENTION 0 0 0 0 .00 0 .00 001 -0000- 300.33 -01 MVSD P2 PROGRAM 24,000 22,000 24,000 2,000 9.09 0 .00 001 - 0000 - 300.35 -00 LEASE RENTAL INCOME 527,300 541,000 566,000 25,000 4.62 38,700 7.34 001 - 0000- 300.36 -00 PRETREATMENT PROGRAM FINE 2,000 2,000 2,000 0 .00 0 .00 001 -0000- 300.38 -00 RECYCLED WATER 102,000 100,000 103,000 3,000 3.00 1,000 .98 001 -0000- 300.38 -01 RECYCLED WATER GRANTS 0 0 0 0 .00 0 .00 001 - 0000- 300.43 -00 ANNEXATION CHARGES 24,000 32,000 24,000 8,000- 25.00- 0 .00 001- 0000 - 300.45 -00 INTEREST INCOME 119,000 85,000 90,000 5,000 5.88 29,000- 24.37- 001- 0000- 300.46 -00 TAX REVENUE 0 0 0 0 .00 0 .00 OOL- 0000 - 300.47 -00 OTHER AGENCY REIMB -MISC 0 0 0 0 .00 0 .00 001 - 0000 - 300.55 -00 STORMWATER PROGRAM 230,000 240,000 245,000 5,000 2.08 15,000 6.52 001 -0000- 300.56 -00 HOUSE HAZARD WASTE REIMB 745,000 867,000 895,000 28,000 3.23 150,000 20.13 001- 0000 - 300.60 -00 MISCELLANEOUS INCOME 0 110,000 115,000 5,000 4.55 115,000 .00 001 - 0000 - 300.63 -00 PARTNERING 0 0 0 0 .00 0 .00 001- 0000- 300.64 -00 RIGHT -OF -WAY FEES 2,000 2,000 2, 000 0 .00 0 .00 * ------ -- - - -- 75,152,000 - ------ - - - - -- 77,188,200 ------ - - - - -- 86,231,600 ------ - - - - -- 9,043,400 - - - - - - -- 11.72 --------- - --- -- 11,079,600 --- - - - - -- 14.74 ** RUNNING EXPENSE ------ - - - -- 75,152,000 ------------ ------ - - - - -- 77,188,200 ------ - - - - -- 86,231,600 ------ - - - - -- 9,043,400 --- - - - - -- 11.72 --- ------ - - - - -- 11,079,600 --- - - - - -- 14.74 75,152,000 ------ - - - - -- 77,188,200 ------ - - - - -- 86,231,600 ------ - - - - -- 9,043,400 --- - - - - -- 11.72 --------- - - -- -- 11,079,600 --- - - - - -- 14.74 PAGE I $26,000,000 $24,000,000 $22,000,000 $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Operations & Maintenance Benefits (w /o vacancy factor) FY 2013 -14 Budget, FY 2013 -14 Projected, FY 2014 -15 Budget Workers' Medical & Health Dental Retirement Compensation Deferred Comp /Medicare Other Benefits (Includes OPEB Contribution for Future Costs) o Budget FY 2013 -14 V Projected Actual FY 2013 -14 Li Budget FY 2014 -15 Accrued Compensated Absence Total District Salaries, Benefits, and Capitalized Administrative Overhead Expense BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14 Projected • • Favorable /(Unfavorable) 0 &M Salaries $ 25,624,572 (2,993,597) (11.68 %) Increases due to cost -of- living increases, merit increases, personal advancements and filling of vacant positions (particularly two department directors). FY 2014 -15 includes a 2% vacancy factor. FY 2014 -2015 Kaiser rate increases are 7.52% for active members and a weighted 6.28% for retirees. HealthNet increases are 9.5% for active employees and a weight d 6.51% for retirees. The total number of covered employees and retirees increase each year as employees retire and new hires replace them. O &M Dental 912,856 • : (58,242) (6.38 %) O &M Workers' Compensation 211,956 (292,421) (137.96 %) The assumed rate increase is 10 %; confirmed rate increases have not been received at this time. Insurable earnings in Budget FY 2014 -15 are higher than Projected FY 2013 -14. O &M Medical & Health 9,622,989 (959,467) (9.97 %) FY 2014 -15 Kaiser rate increases are 7.52% for active members and a weighted 6.28% for retirees. HealthNet increases are 9.50% for active employees and a weighted 6.51% for retirees. The total number of covered employees and retirees increase each year as employees retire and new hires replace them. O &M Dental 892,075 • : (79,023) (8.86%) The assumed rate increase is 4 %; confirmed rates have not been received at this time. As with medical benefits, the total number of covered employees and retirees increase each year as employees retire and new hires replace them. O &M Retirement 19,938,852 : r (5,578,328) (27.98 %) Increase due to rate increases averaging 21% and higher pensionable wages. This is the last fiscal year with new rates that are recognizing the large market losses from 2008. O &M Deferred Comp /Medicare O &M Other Benefits 1,836,783 (204,449) 315,285 (25,760) (11.13 %) (8.17 %) Increase due to increase in subject wages. The assumed rate increase is 2% for LTD and 3% for Life; confirmed rate increases have not been received at this time. OPEB Contribution (Future contribution only - Does not Include retiree healthcare 3,152,400 i 342,400 10.86% This amount represents the future payment into the PARS trust for Retiree healthcare. The OPEB figure declines when Retiree healthcare costs increase. The total annual required contribution ARC including retiree medical, dental and life insurance premiums $8.103M. O &M Accrued Compensated Absence 300,000 (60,000) (20.00 %) This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can be hard to predict. O &M Benefit Vacancy Factor - 1,294,000 - -- 3% of budgeted benefits. O &M Capitalized Administrative Overhead Credit (3,462,687) 344,271 9.94% The Capitalized Administrative Overhead was 135% of salary in FY 2013 -14 and is 113% of salary in FY 2013 -14, which causes most of the variance decrease. This is offset bV an increase in salaries. *CAPITAL SALARY AND BENEFITS 8,357,571 (1,818,724) (21.76%) Increased capital salaries and associated benefits in FY 2014 -15. Total O &M and Capital $ 66,789,796 : I : • , (10,031,098) (15.02 %) * Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects. BUDGET FY 2014 -15 COMPARED TO BUDGET FY 2013 -14 Budget .. Favorable /(Unfavorable) O &M Salaries 1 26,722,021 (1,896,148) (7.10 %)l lincreases due to cost -of- living increases, merit increases, personal advancements and filling of vacant positions. FY 2014 -15 includes a 2% vacancy factor. O &M Workers' Compensation O &M Medical & Health 585,515 6 81,138 9,735,139 : (847,317) 13.86% (8.70%) Decrease due to a lower experience factor, which lowers the gross rates. FY 2014 -2015 Kaiser rate increases are 7.52% for active members and a weighted 6.28% for retirees. HealthNet increases are 9.5% for active employees and a weight d 6.51% for retirees. The total number of covered employees and retirees increase each year as employees retire and new hires replace them. O &M Dental 912,856 • : (58,242) (6.38 %) The assumed rate increase is 4 %; confirmed rates have not been received at this time. As with medical benefits, the total number of covered employees and retirees increase each year as employees retire and new hires replace them. O &M Retirement 20,640,634 (4,876,546) (23.63 %) Increase due to rate increases averaging 21% and higher pensionable wages. This is the last fiscal year with new rates that were recognizing the large market losses from 2008. O &M Deferred Comp /Medicare 1,934,547 (106,685) (5.51 %) Increase due to increase in subject wages. O &M Other Benefits OPEB Contribution (Future contribution only - Does not Include retiree healthcare 276,293 r (64,752) 3,384,400 574,400 (23.44 %) 16.97% The assumed rate increase is 2% for LTD and 3% for Life; confirmed rate increases have not been received at this time. This amount represents the future payment into the PARS trust for Retiree healthcare. The OPEB figure declines when Retiree healthcare costs increase. The total annual required contribution (ARC) including retiree medical, dental and life insurance premiums $8.103M. Accrued Compensated Absence 360,000 - 0.00% No change in assumption. This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can be hard to predict. Benefit Vacancy Factor (1,135,000) 159,000 (14.01 %) 3% of budgeted benefits. owl Capitalized Administrative Overhead (4,124,238) ( 317,280 ) ( 7.69% ) The Capitalized Administrative Overhead was 135% of salary in FY 2013 -14 and is 113% of salary in FY 2013 -14, which causes most of the variance decrease. t This is offset by an increase in salaries. *CAPITAL SALARY AND BENEFITS 9,759,930 UUM (416,365) (4.27 %) Increase largely due to employee benefit rate increases, mainly in retirement and medical. Total O &M and Capital 1 $ 69,052,097 : • (7,768,797) (11.25 %) * Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects. CENTRAL CONTRA COSTA SANITARY DISTRICT FY 2013 -14 AND FY 2014 -15 OPERATIONS AND MAINTENANCE BUDGETS DISTRICT SALARIES AND BENEFITS (A) Benefit total does not include capitalized administrative overhead - listed separately in the table. N: \ACCOUNTING \GMTEMP1 \BUDGET\2014 -2015 BUDGET \salchrt for PP TOTAL DISTRICT OPERATIONS & MAINTENANCE SEWER CONSTRUCTION Variance Variance Variance FY 2013 -14 FY 2014 -15 Favorable/ FY 2013 -14 FY 2014 -15 Favorable/ FY 2013 -14 FY 2014 -15 Favorable/ Budget Budget (Unfavorable) Budget Budget Unfavorable Budget Budget Unfavorable SALARIES $ 29,018,485 31,145,749 (2,127,264) 26,034,763 27,988,018 (1,953,255) 2,983,722 3,157,731 (174,009) Salary Vacancy (565,000) (607,000) 42,000 (510,000) (549,000) 39,000 (55,000) (58,000) 3,000 OVERTIME 1,095,803 1,084,635 11,168 969,535 958,128 11,407 126,268 126,507 (239) STANDBY 227,723 221,023 6,700 227,723 221,023 6,700 - - - BENEFITS (A) 40,410,086 46,270,487 (5,860,401) 37,829,384 43,127,388 (5,298,004) 2,580,702 3,143,099 (562,397) Benefit Vacancy (1,135,000) (1,294,000) 159,000 (1,135,000) (1,294,000) 159,000 - - - CAP. ADMIN. O/H - - - (4,124,238) (3,806,958) (317,280) 4,124,238 3,806,958 317,280 TOTAL $ 69,052,097 76,820,894 (7,768,797) 59,292,167 66,644,599 (7,352,432) 9,759,930 10,176,295 (416,365) (A) Benefit total does not include capitalized administrative overhead - listed separately in the table. N: \ACCOUNTING \GMTEMP1 \BUDGET\2014 -2015 BUDGET \salchrt for PP PREPARED 04/29/14, 09:24:38 PROGRAM GM601L ACCOUNT DESCRIPTION RUNNING EXPENSE * SALARIES & WAGES- MGMNT. * SALARIES & WAGES -NON MGMT * SALARIES & WAGES -COMP ASS * OVERTIME * STANDBY PAID * SALARY VACANCY ** SALARIES & WAGES * WORKERS' COMPENSATION INS * STATE UNEMPLOYMENT INSUR * FEDERAL MEDICARE TAX * MEDICAL & HEALTH INSUR * RETIREMENT CONTRIBUTION * DEFERRED COMP. CONTRIB * DENTAL INSURANCE * LONG -TERM DISABILITY INS * LIFE INSURANCE * ACCRUED COMPENSATED ABS * BENEFIT VACANCY * OPEB CONTRIBUTION * CAPITALIZED ADM OVERHEAD ** EMPLOYEE BENEFITS * ** RUNNING EXPENSE CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 BUDGET SUMMARY BY TYPE - FOND 001 R/E & SIC SALARIES & BENEFITS FISCAL YEAR 2014 -2015 Y -T -D BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED ACTUAL PROJECTED 14 -15 BUDGET TO EST 13 -14 PERCENT BUDGET 13 -14 PERCENT 2013 -2014 EXPENDED ACTUAL 13 -14 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 2,176,963 1,310,960 1,810,310 2,368,609 558,299- 30..84- 191,646- 8.80- 23,557,800 16,939,384 22,638,635 25,319,409 2,680,774- 11.84- 1,761,609- 7.48- 300,000 246,728 1,700 300,000 298,300- 7,547.06- 0 .00 969,535 672,605 952,697 958,128 5,431- .57- 11,407 1.18 227,723 168,521 221,230 221,023 207 .09 - 6,700 2.94 510,000- 0 0 549,000- 549,000 :00 39;000 7.65 - 26,722,021 19,338,198 25,624,572 28,618,169 2,993,597- 11.68- 1,896,148- 7.10- 585,515 179,939 211,956 504,377 292,421- 137.96- 81,138 13.86 30,000 17,432 26,010 30,000 3,990- 15.34- 0 .00 370,161 269,055 363,131 400,644 37,513- 10.33- 30,483- 8.24- 9,735,139 6,918,868 9,622,989 10,582,456 959,467- 9.97- 847,317- 8.70- 20,640,634 16,167,932 19,938,852 25,517,180 5,578,328- 27.98- 4,876,546- 23.63- 1,564,38.6 1,116,576 1,473,652 1,640,588 166,936- 11.33- 76,202- 4.87- 912,856 675,491 892,075 971,098 79,023- 8.86- 58,242- 6.38- 74,135 53,111 71,019 76,199 5,180- 7.29 - 2,064- 2.78- 172,158 121,412 218,256 234,846 16,590- 7.60- 62,688- 36.41- 360,000 53,670- 300,000 360,000 60,000- 20.00- 0 .00 1,135,000- 0 0 1,294,000- 1,294,000 ,00 159,000. 14.01- 3,384,400 3,384,400 3,152,400 2,810,000 342,400 10.86 574,400 16.97 4,124,238- 2,243,164- 3,462,687- 3,806,958- 344,271 9.94- 317,280- 7.69 32,570,146 26,607,382 32,807,653 38,026,430 5,218,777- 15.91- 5,456,284- 16.75- 59,292,167 45,945,580 58,432,225 66,644,599 8,212,374- 14.05- 7,352,432- 12.40- PREPARED 04/29/14, 09:24:38 PROGRAM GM601L ACCOUNT DESCRIPTION SEWER CONSTRUCTION * OVERTIME * CAPITALIZED SALARIES * OVERTIME * SALARY VACANCY ** SALARIES & WAGES * WORKERS' COMPENSATION INS * FEDERAL MEDICARE TAX * MEDICAL & HEALTH INSUR * RETIREMENT CONTRIBUTION * DEFERRED COMP. CONTRIB * DENTAL INSURANCE * LONG -TERM DISABILITY INS * LIFE INSURANCE * CAPITALIZED ADM OVERHEAD ** EMPLOYEE BENEFITS * ** SEWER CONSTRUCTION CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 2 BUDGET SUN24ARY BY TYPE - FUND 001 R/E & S/C SALARIES & BENEFITS FISCAL YEAR 2014 -2015 Y -T -D BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED ACTUAL PROJECTED 14 -15 BUDGET TO EST 13 -14 PERCENT BUDGET 13 -14 PERCENT 2013 -2014 EXPENDED ACTUAL 13 -14 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 0 0 0 0 0 .00 0 .00 2,983,722 1,543,175 2,422,853 3,157,731 734,878- 30.33- 174,009- 5.83- 126,.268 45,756 142,100 126,507 15,593 10.97 239- .19- 55,000- 0 0 58,000- 58,000 .00 3,000 5.45- 3,054,990 1,588,931 2,564,953 3,226,238 661,285- 25.78- 171,248- 5.61- 22,352 8,141 9,990 20,170 10,180- 101.90- 2,182 9.76 41,455 22,122 26,986 44,008 17,022- 63..08- 2,553- 6.16- 478,261 2.53,157 336,219 535,123 198,904- 59.16- 56,862- 11.89- 1,791,108 876,906 1,785,734 2,287,252 501,518- 28.08- 496,144- 27.70- 175,756 89,910 118,986 181,162 62,176- 52.25- 5,406- 3.08- 49,407 26,754 36,016 54,412 18,396- 51.08- 5,005- 10.13- 8,500 4,929 7,005 8,295 1,290- 18.42- 205 2.41 13,863 6,719 8,995 12,677 3,682- 40.93- 1,186 8.56 4,124,238 2,243,164 3,462,687 3,806,958 344,271- 9.94- 317,280 7.69 6,704,940 3,531,802 5,792,618 6,950,057 1,157,439- 19.98- -- 245,117- 3.66- -- - - -- ------------ 9,759,930 - ----- - - ---- 5,120,733 ------ - - - - -- 8,357,571 ------ - - - - -- 10,176,295 ------ - - -- -- - 1,818,724- ------ 21.76- --------------- 416,365- - -- 4.27- 69,052,097 51,066,313 66,789,796 76,820,894 10,031,098- 15.02- 7,768,797- 11.25 - $40,000,000 $35,000,000 $30,000,000 I $25,000,000 I I I $20,000,000 i $15,000,000 $10,000,000 $5,000,000 i Salaries Operations and Maintenance Expense FY 2013 -14 Budget, FY 2013 -14 Projected and FY 2014 -15 Budget -.0 Oki 111k . 1 .] . Benefits & Chemicals Utilities Repairs & Hauling & Professional Outside Self- Materials & All Other Cap 0/H Maintenance Disposal & Legal Services Insurance Supplies Credit o Budget FY 2013 -14 w Projected Actual FY 2013 -14 .j Budget FY 2014 -15 TOTAL DISTRICT OW EXPENSE BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14 Projected • • - Favorable /(Unfavorable) FY 2013 -14 f Variance $ Variance % Variance Explanations Salaries $ 25,624,572 • • (2,993,597) (11.68 %) Increase due to cost of living, contractual and merit increases. Over $1 M in vacancies in FY 2013 -14 are now fully budgeted in FY 2014 -15. New positions approved in the FY 2014 -15 Staffing Plan were budgeted. Benefits & Ca O/H Credit Chemicals 32,807,653 5,218,777 1,582,000 23,000 15.91% 1.450/6 See Salary & Benefit Tab. Insignificant variance. Utilities 4,716,950 (144,400) (3.06 %) Increase due to Cogen shut down for two months to reduce GHG which resulted in increase electrical costs; additional Cogen shut down for generator testing /cleaning which resulted in increased electrical costs due to additional demand charges; increased PG &E import set point from 150KW to 40OKW to reduce GHG; although the Cogen system was off line, the loss of heat required the auxiliary boilers to make up the loss by burning natural gas. Repairs & Maintenance 3,455,127 (1,456,635) (42.16%) Increase due to moving Roto- Rooter contract from Capital to O &M and included provisions for ReW in case of drought; increase also due to lower POD repair and maintenance costs in FY 2013 -14. Hauling & Disposal Professional & Legal 1,063,600 23,400 462,200 (77,200) 2.20% Insignificant variance. (16.70 %) Increase due to HR budgeting for additional arbitrations, Accounting budgeting for GASB 45 OPEB actuary study, arbitrage audit, & internal audit for FY 2014 -15; increase also due to lower expenses in Engineering in FY 2013 -14. Outside Services 2,415,148 (887,873) (36.76%) Increase is due to adding emergency management consulting training, Managers & Supervisors academies, inventory count cost, insurance certificate online service, increase cost in security service, and carry forward of E- records management from FY 2013 -14. Also, a cost of service study, $400K, and higher NPDES studies in FY 2014 -15. Self- Insurance Materials & Supplies All Other 600,000 50,000 1,859,754 164,561 1,959,954 (659,294) 8.339/6 Per S/I budget estimates. 8.85% Increase due lower repair and maintenance costs in FY 2013 -14. (33.64%) Increase due to election expenses in FY 2014 -15, Prop 218 mailing, technical training, additional conferences, leadership development ro ram, and add itional /carr - forward of professional expense reimbursement. Total $ 76,546,958 11,651,937) (15.22 %) BUDGET FY 2014 -15 COMPARED TO BUDGET FY 2013 -14 Budget . • - Favorable /(Unfavorable) FY 2013 -14 Variance $ Variance % Variance Explanations Salaries 26,722,021 • • (1,896,148) (7.10%) Increase due to cost of living, contractual and merit increases. Also, partially budgeted positions in FY 2013 -14 are now fully budgeted in FY 2014 -15. New positions approved in the FY 2014 -15 Staffing Plan were budgeted. Benefits & Ca O/H Credit Chemicals 32,570,146 5,456,284 1,561,000 i 44,000 16.751/6 See Salary & Benefit Tab. 2.82% Insignificant variance. Utilities 4,117,650 : • (743,700) (18.06 %) Increased PG &E import set point from 15OKW to 40OKW to reduce GHG; Cogen system may be down for up to two months to reduce emissions; landfill gas quality may still be an issue which limits operating flexibility and may result in higher energy costs. Repairs & Maintenance 3,765,527 1,146,235 30.44% Increase due to moving Roto- Rooter contract from Capital to O &M and included provisions for ReW in case of drought. Hauling & Disposal 1,100,500 60,300 5.48% Cost savings in paint disposal due to PaintCare contract. Professional & Legal 477,350 (62,050) (13.00 %) Increase due to HR budgeting for additional arbitrations, Accounting budgeting for GASB 45 OPEB actuary study, arbitrage audit, & internal audit in FY 2014 -15. Outside Services 2,801,621 (501,400) (17.90 %) Increase is due to adding emergency management consulting training, Managers & Supervisors academies, inventory count cost, insurance certificate online service, increase cost in security service, and carry forward of E- records management from FY 2013 -14. Self- Insurance Materials & Supplies 600,000 50,000 2,016,715 7,600 8.33% 0.38% Per S/I budget estimates. Insignificant variance. All Other 2,092,422 (526,826) (25.18 %) Increase due to election expenses in FY 2014 -15, Prop 218 mailing, technical training, additional conferences, and leadership development ro ram. Total $ 77,824,952 (10,373,943) (13.33%) PREPARED 04/29/14, 09:24:46 CENTRAL CONTRA COSTA SANITARY DISTRICT PROGRAM GM601L - BUDGET SUMMARY BY TYPE - FUND 001 DISTRICT EXPENSES FISCAL YEAR 2014 -2015 PAGE 1 PROJECTED FINAL BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED 2013 -2014 BUDGETED TO ACT 13 -14 PERCENT BUDGET 13 -14 PERCENT ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE VARIANCE VARIANCE VARIANCE * SALARIES & WAGES 26,722,021 25,624,572 28,618,169 2,993,597- 11.68- 1,896,148- 7.10- * EMPLOYEE BENEFITS 32,570,146 32,807,653 38,026,430 5,218,777- 15.91- 5,456,284- 16.75- * DIRECTOR FEES & EXPENSES 155,637 172,100 199,800 27,700- 16.10- 44,163- 28.38- * CHEMICALS 1,561,000 1,582,000 1,605,000 23,000- 1.45- 44,000- 2.82- * UTILITIES 4,117,650 4,716,950 4,861,350 144,400- 3.06- 743,700- 18.06- * REPAIRS & MAINTENANCE 3,765,527 3,455;127 4,911,762 1,456,635- 42.16- 1,146,235- 30.44- * HAULING & DISPOSAL 1,100,500 1,063;600 1,040,200 23,400 2.20 60,300 5.48 * PROFESSIONAL & LEGAL SERV 477,350 462,200 539,400 77,200- 16.70- 62,050- 13.00- * OUTSIDE SERVICES 2,801,621 2,415,148 3,303,021 887,873- 36.76- 501,400- 17.90- * SELF - INSURANCE EXPENSE 600,000 600,000 650,000 50,000- 8.33- 50,000- 8.33- * MATERIALS & SUPPLIES 2,016,715 1,859,754 2,.024,315 164,561- 8.85- 7,600- .38- * OTHER EXPENSES 1,936,785 1,787,854 2,419,448 631,594- 35.33- 482,663- 24.92- 77,824,952 76,546,958 88,198,895 11,651,937- 15.22- 10,373,943- 13.33- PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DISTRICT FISCAL YEAR 2014 -2015 PREPARED 04/29/14 PAGE 1 PROGRAM GM601L PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * SALARIES & WAGES- MGMNT. 2,176,963 1,810,310 2,368;609 558,299- * SALARIES & WAGES -NON MGMT 23,557,800 22.,638,635 25,319,409 2,680,774- * SALARIES & WAGES -COMP ABE 300,000 1,700 300,000 298,300- * OVERTIME 969,535 952,697 958,128 5,431- * STANDBY PAID 227,723 221,230 221,023 207 * SALARY VACANCY 510,000- 0 549,000- 549,000 ** SALARIES & WAGES 26,722,021 25,624,572 28,618,169 2,993,597- * WORKERS' COMPENSATION INS 585,515 211,956 504,377 292,421- * STATE UNEMPLOYMENT INSUR 30,000 26,010 30,000 3,990- * FEDERAL MEDICARE TAX 370,161 363,131 400,644 37,513- * MEDICAL & HEALTH INSUR 9,735,139 9,622,989 10,582,456 959,467- * RETIREMENT CONTRIBUTION 20,640,634 19,938,852 25,517,180 5,578,328- * DEFERRED COMP. CONTRIB 1,564,386 1,473,652 1,640,588 166,936- * DENTAL INSURANCE 912,856 892,075 971,098 79,023- * LONG -TERM DISABILITY INS 74,135. 71,019 76,199 51180- * LIFE INSURANCE 172,158 218,256 234,846 16,590- * ACCRUED COMPENSATED ABS 360,000 300,000 360,000 60,000- * BENEFIT VACANCY 1,135,000- 0 1,294,000- 1,294,000 * OPEB CONTRIBUTION 3,384,400 3,152;400 2,810,000 342,400 * CAPITALIZED ADM OVERHEAD 4,124,238- 3,4.62,687- 3,806,958- 344,271 ** EMPLOYEE BENEFITS 32,570,146 32,807;653 38,026,430 5,218,777- * DIRECTOR MEETING FEES 59,200 59,000 65,224 6,224- * BOARD TRAINING AND CONF 64,000 42,000 64,000 22,000- * BOARD HEALTH BENEFITS 32,437 71,100 70,576 524 ** DIRECTOR FEES & EXPENSES 155,637 172,100 199,800 27,700- * LIME 300,000 350,000 350,000 0 * POLYMER 450,000 450,000 450,000 0 * BOILER CHEMICALS 72,000 83,000 70,000 13,000 * OTHER CHEMICALS 540,000 500,000 520,000 20,000- * HYPOCHLORITE 199,000 199,000 215,000 16,000- ** CHEMICALS 1,561,000 1,582,000 1,605,000 23,000- * ELECTRICAL 995,200 1,866,800 1,593,100 273,700 * NATURAL GAS 2,216,500 2,128,200 2,396,500 268,300- * LAND -FILL GAS 473,000 313,400 450,000 136,600- * WATER 102,250 101,450 101,250 200 * TELEPHONE 330,700 307,100 320,500 13,400- ** UTILITIES 4,117,650 4,716,950 4,861,350 144,400- * OUTSIDE VEH /EQUIP REPAIR 91,100 65,000 77,400 12,400- * VEHIC /EQUIP REPAIR MAINT 110,000 110,000 140,000 30,000- * GENERAL REPAIRS & MAINT 962,000 1,016,000 1,084,500 68,500- * OUTSIDE REPAIRS & MAINT. 2,046,701 1,821,801 3,010,851 1,189,050- * COMPUTER REPAIRS & MAINT 555,726 420,326 584,011 163,685- * REAL PROPERTY REPAIRS 0 22,000 15,000 7,000 ** REPAIRS & MAINTENANCE 3,765,527 3,455,127 4,911,762 1,456,635- * ASH REMOVAL 152,000 152,000 152,000 0 * SLUDGE REMOVAL 25,000 25,000 25,000 0 * GRIT REMOVAL 90.000 80.000 90.000 10,000- CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DISTRICT FISCAL YEAR 2014 -2015 PREPARED 04/29/14 PAGE 2 PROGRAM GM601L PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * JANITORIAL & REFUSE REMOV 289,800 271,800 289,500 17,700- * SPOILS REMOVAL 30,000 30,000 30,000 0 * HAZARDOUS WASTE DISPOSAL 513,700 504,800 403,700 101,100 * MOBILE COLLECTION -HHW 0 0 50,000 50,000- ** HAULING & DISPOSAL 1,100,500 1,063,600 1,040,200 23,400 * PROFESSIONAL SERVICES 126,250 78,000 143,550 65,550- * LEGAL SERVICES -BOARD 80,000 80,000 80,000 0 * LEGAL SERVICES - STAFF 271,100 304,200 315,850 11,650- ** PROFESSIONAL & LEGAL SERV 477,3.50 462,200 5.39,400 77,200.- * OUTSIDE SAFETY SERVICES 89,200 71,200 101,200 30,000- * TECHNICAL SERVICES 2,271,520 1,937,297 2,794,020 856,723- * DATA PROCESSING SERVICES 300 300 300 0 * OTHER PUBLIC AGENCY SERVS 309,500 309,750 311,400 1,650- * REPROGRAPHIC SERVICES 13,101 6,601 8,101 1,500- * RECRUITMENT 118,000 90,000 88,000 2,000 ** OUTSIDE SERVICES 2,801,621 2,415,148 3,303,021 887,873- * SELF - INSURANCE EXPENSE 600,000 600,000 650,000 50,000- ** SELF - INSURANCE EXPENSE 600,000 600,000 650,000 50,000- * OFFICE EQUIPMENT /SUPPLIES 213,260 203,560 180,880 22,680 * GASOLINE, OIL & FUEL 272,000 272,000 272;000 0 * OPERATING SUPPLIES 1,190,410 1,127,305 1,244,610 117,305- * OPERATING FUEL 48,000 18,000 33,000 15,000- * LABORATORY SUPPLIES 154,700 138,000 155,500 17,500- * SAFETY SUPPLIES 138,345 100,889 138,325 37,436- * INVENTORY OVER /SHORT 0 0 0 0 ** MATERIALS & SUPPLIES 2,016,715 1,859,754 2,024,315 164,561- * RENTS & LEASES 195,801 187,001 170,501 16,500 * PUBLIC AGENCY FEES 493,844 461,571 487,410 25,839- * PUBLIC INFORMATION 285,500 280,300 336,500 56,200- * TUITION REIMBURSEMENT 53,550 28,500 61,370 32,870- * TECH TRAIN, CONF & MEETS 393,570 323,820 446,995 123,175- * CERTIFICATION & LICENSES 19,397 17,230 24,023 6,793- * CLAIMS 501 501 501 0 * SUBSCRIPTION /PUBLICATION 34,688 30,440 32,073 1,633- * MILEAGE REIMBURSEMENTS 9,490 11,440 9,840 1,600 * PUBLIC NOTICES 5,850 4,250 6,100 1,850- * OUTSIDE ORGANIZATION FEES 314,040 311,620 362,664 51,044- * EMPLOYEE MEMBERSHIPS 39,224 37,431 40,271 2,840- * MISCELLANEOUS 41,330 46,750 37,700 9,050 * ELECTION EXPENSE 0 0 350,000 350,000- * PROFESSIONAL EXP REIMB 50,000 47,000 53,500 6,500- ** OTHER EXPENSES - 1,936,785 1,787,854 2;419,448 631,594- 77,824,952 76,546,958 88,198,895 11,651,937- ADMINISTRATION DEPARTMENT O &M EXPENSE II BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14 II Projected = • • - Favorable /(Unfavorable) Salaries $ 4,363,000 • • (1,206,575) (27.65 %) Increase due to regular salary & step increases, and includes budgeting for an Internal Auditor and a full year's salary for Director of Administration in FY 2014 -15. Also lower projected salaries in FY Benefits & Capital O/H credit 13,247,168 (1,232,288) (9.30 %) See salary & benefit tab. 2013 -14 due to vacancies. Benefits & Capital O/H credit 13,440,530 (1,038,926) (7.73 %) See salary & benefit tab. Utilities 90,100 • : (8,400) (9.32 %) Increase due to higher AT &T & Verizon charges for FY 2014 -15. Repairs & Maintenance 384,715 (78,585) (20.43 %) Increase due to software upgrades & support for FY 2014 -15. Professional & Legal 368,000 (62,300) (16.93 0/6) Increase due to HR budgeting for additional arbitrations, Accounting budgeting for GASB 45 OPEB actuary study, arbitrage audit, and internal audit in FY 2014 -15. actuary study, arbitrage audit, & internal audit for FY 2014 -15. Outside Services 1,156,550 o i l (290,450) (25.11 %) Increase due to adding emergency management consulting training, Managers & Supervisors academies, Insurance certificate on line service, increase cost in security service, and carry academies, Insurance certificate on line service, Inventory count cost, increase cost in security forward of E- Records management in FY 2014 -15. service, and carry forward of E- Records management in FY 2014 -15. Offset by less spent in FY 600,000 1 o i l (50,000) (8.33%) Per S/I budget estimates. Materials & Supplies 2013 -14. Self- Insurance 600,000 (50,000) (8.33%) Per S/I budget estimates. Materials & Supplies 148,910 (16,095) (10.81 %) Increase due to additional office equipment needs, awards, new emergency response equipment 708,132 (465,058) (65.67 %) Increase due to election expense, prop 218 mailing, technical training, additional conferences, and offset by moving safety expenses to POD in FY 2014 -15. Also less spent in FY 2013 -14. All Other 682,570 (490,620) (71.88 %) Increase due to election expense, prop 218 mailing, technical training, additional conferences, leadership development program, and additional /carry forward of professional expense reimbursement in FY 2014 -15. Total $ 21,234,375 � � (3,241,951) (15.27 %) 11 BUDGET FY 2014 -15 COMPARED TO BUDGET FY 2013 -14 11 Budget = • • - Favorable /(Unfavorable) Salaries 5,001,596 • • (567,979) (11.36 %) Increase due to regular salary & step increases, and includes budgeting for an Internal Auditor and a full year's salary for Director of Administration in FY 2014 -15. Benefits & Capital O/H credit 13,247,168 (1,232,288) (9.30 %) See salary & benefit tab. Utilities 120,100 • : 21,600 17.99% Decrease due to less budgeted for Disaster recovery, CSO data line upgrades in 2014 -15. Repairs & Maintenance 534,715 71,415 13.36% Decrease due to lower software maintenance expenses and moving safety expenses to POD in FY 2014 -15. Professional & Legal 343,250 (87,050) (25.36%) Increase due to HR budgeting for additional arbitrations, Accounting budgeting for GASB 45 OPEB actuary study, arbitrage audit, and internal audit in FY 2014 -15. Outside Services 1,265,700 (181,300) (14.32 %) Increase due to adding emergency management consulting training, Managers and Supervisors academies, Insurance certificate on line service, increase cost in security service, and carry forward of E- Records management in FY 2014 -15. Self- Insurance 600,000 1 o i l (50,000) (8.33%) Per S/I budget estimates. Materials & Supplies 227,385 62,380 27.43% Decrease due to less budgeted for furniture, software programs, reprographic supplies and moving safety expenses to POD in FY 2014 -15. All Other 708,132 (465,058) (65.67 %) Increase due to election expense, prop 218 mailing, technical training, additional conferences, and leadership development program in FY 2014 -15. Total 1 $ 22,048,046 (2,428,280) (11.01%)l PREPARED 04/29/14, 09:25:27 PROGRAM GM601L ACCOUNT DESCRIPTION ADMINISTRATION * SALARIES & WAGES * EMPLOYEE BENEFITS * DIRECTOR FEES & EXPENSES * UTILITIES * REPAIRS & MAINTENANCE * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * SELF- INSURANCE EXPENSE * MATERIALS & SUPPLIES * OTHER EXPENSES ADMINISTRATION CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2014 -2015 PROJECTED BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED 2013 -2014 14 -15 BUDGET TO ACT 13 -14 PERCENT BUDGET 13 -14 PERCENT 2013 -2014 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 5,001,596 4,363,000 5,569,575 1,206,575- 27.65- 567,979- 11.36- 13,247,168 13,440,530 14,479,456 1,038,926- 7.73- 1,232,288- 9..30- 155,637 172,100 199,800 27,700- 16.10- 44,.163- 28.38- 120,100 - 90,100 98,500 8,400- 9.32- 21,600 17.99 534,715 384,715 463,300 78,585- 20.43- 71,415 13.36 343,250 368,000 430,300 62,300- 16.93- 87,050- 25.36- 1,265,700 1,156,550 1,447,000 290,450- 25.11- 181,300- 14.32.- 600,000 600,000 650,000 50,000- 8.33- 50,000- 8.33- 227,385 148,910 165,005 16,095- 10.81- 62,380 27.43 552,495 510,470 973,390 462,920- 90.69- 420,895- 76.18- 22,048,046 21,234,375 24,476,326 3,241,951- 15.27- 2,428,280- 11.01- CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE FISCAL YEAR 2014 -2015 PREPARED 04/29/14 PAGE 1 PROGRAM GM601L PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * SALARIES & WAGES- MGMNT. 1,062,282 899,600 1,151,271 251,671- * SALARIES & WAGES -NON MGMT 3,630,918 3,391,800 4,140,855 749,055- * COMP ABS- ACCRUAL PAYMENTS 300,000 1,700 300,000 298,300- * OVERTIME 97,396 69,900 78,449 8,549- * SALARY VACANCY 89,000- 0 101,000- 101,000 SALARIES & WAGES 5,001,596 4,363,000 5,569,575 1,206,575- * WORKERS' COMPENSATION INS 25,560 9,252 22,608 13,356- * STATE UNEMPLOYMENT INSUR 30,000 26,010 30,000 3,990- * FEDERAL MEDICARE TAX 67,679 66,393 75,357 8,964- * MEDICAL & HEALTH INSUR 5,212,659 5,353,769 5,805,775 452,006- * RETIREMENT CONTRIBUTION 3,815,002 3,685,291 4,931,781 1,246,490- * DEFERRED COMP. CONTRIB 282,960 266,548 310,580 44,032- * - DENTAL INSURANCE 483,306 467,250 510,900 43,650- * LONG -TERM DISABILITY INS 11,889 11,390 13,355 1,968- * LIFE INSURANCE 74,392 126,257 137,770 11,513- * ACCRUED COMPENSATED ABS. 360,000 300,000 360,000 60,000- * BENEFIT VACANCY 443,000- 0 477,000- - 477,000 * OPEB CONTRIBUTION 3,384,400 3,152,400 2,810,000 342,400 * CAPITALIZED ADM OVERHEAD 57,679- 24,030- 51,673- 27,643 ** EMPLOYEE BENEFITS 13,247,168 13,440,530 14,479,456 1,038,926- * DIRECTOR MEETING FEES 59,200 59,000 65,224 6,224- * BOARD TRAINING AND CONF 64,000 42,000 64,000 22,000- * BOARD HEALTH BENEFITS 32,437 71,100 70,576 524 ** DIRECTOR FEES & EXPENSES 155,637 172,100 199,800 27,700- * ELECTRICAL 0 0 0 0 * TELEPHONE 120,100 90,100 98,500 8,400- ** UTILITIES 120,100 90,100 98,500 8,400- * GENERAL REPAIRS & MAINT 5,000 2,000 51000 3,000- * OUTSIDE REPAIRS & MAINT 64,800 39,800 37,300 2,500 * COMPUTER REPAIRS & MAINT 464,915 342,915 421,000 78,085- * REAL PROPERTY REPAIRS 0 0 0 0 ** REPAIRS & MAINTENANCE - 534;715 384,715 463,300 78,585- * PROFESSIONAL SERVICES 126,250 78,000 143,550 65,550- * LEGAL SERVICES -BOARD 80,000 80,000 80,000 0 * LEGAL SERVICES -STAFF 137,000 210,000 206,750 3,250 ** PROFESSIONAL & LEGAL SERV 343,250 368,000 430,300 62,300- * OUTSIDE SAFETY SERVICES 50,000 37,500 50,000 12,500- * TECHNICAL SERVICES 914,900 850,000 1,120,200 270,200- * DATA PROCESSING SERVICES 300 300 300 0 * OTHER PUBLIC AGENCY SERVS 173,000 173,250 183,000 9,750- * REPROGRAPHIC SERVICES 9,500 5,500 5,500 0 * RECRUITMENT 118,000 90,000 88,000 2,000 ** OUTSIDE SERVICES 1,265,700 1,156,550 1,447,000 290,450- * SELF - INSURANCE EXPENSE 600,000 600,000 650,000 50,000- ** SELF - INSURANCE EXPENSE 600,000 600,000 650,000 50,000- * OFFICE EQUIPMENT /SUPPLIES 122,700 88,500 79,320 9,180 * OPERATING SUPPLIES 61,860 44,260 50:.,360 6,100- CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/29/14 BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE PROGRAM GM601L FISCAL YEAR 2014 -2015 PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * SAFETY SUPPLIES 42,825 16,150 35,325 19,175- * INVENTORY OVER /SHORT 0 0 0 0 ** MATERIALS & SUPPLIES 227,385 148,910 165,.005 16,095- * RENTS & LEASES 39,200 26,000 26;000 0 * PUBLIC AGENCY FEES 2,500 0 0 0 * PUBLIC INFORMATION 278,500 278,500 329,500 51,000- * TUITION REIMBURSEMENT 10,000 5,000 13,.500 8,500- * TECH TRAIN, COUP & MEETS 107,600 74,000. 130,100 56,100- * CERTIFICATION & LICENSES 1,300 1,300 1,300 0 * CLAIMS 500 500 500 0 * SUBSCRIPTION /PUBLICATION 7,815 7,965 7,040 925 * MILEAGE REIMBURSEMENTS 5,800 6,200 5,800 - 400 * PUBLIC NOTICES 750 750 1,000 250- * OUTSIDE ORGANIZATION FEES 35,000 38,000 40,000 2,000- * EMPLOYEE MEMBERSHIPS 9,68.0 9,255 10,650 1,395- * MISCELLANEOUS 15,350 27,.500 16,000 11,500 * ELECTION EXPENSE 0 0 350,000 350,000- * PROFESSIONAL EXP REIMB 38,500 35,500 42,000 6,500- ** OTHER EXPENSES 552,495 510,470 973,390 462,920- 22,048,046 21,234,375 24,476,326 3,241,951- PAGE 2 ENGINEERING DEPARTMENT O &M EXPENSE II BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14 II Projected : • • - Favorable /(Unfavorable) Salaries $ 5,979,395 (230,102) (3.85 %) Benefits & Cap O/H Credit 3,013,950 • :: (674,755) (22.39 %) Utilities 175,800 : • (13,200) (7.51 %) Repairs & Maintenance 113,061 • • (83,000) (73.41 %) Hauling & Disposal 521,300 50,100 9.61% Professional & Legal 85,700 • • (13,400) (15.64 %) Outside Services 369,100 ' • (522,400) (141.53 %) Materials & Supplies 201,260 (2,850) (1.42 %) All Other 248,164 (32,212) (12.98 %) Salaries are expected to increase due to the filling of vacant positions, and cost of living and merit increases, offset somewhat by the salary vacancy factor. See Salary & Benefits Tab. Expenses were lower than anticipated during FY 2013 -14. The expenditure level is anticipated to return to a normal level in FY 2014 -15. Purchase of new ESRI software for GDL Cost savings in paint disposal due to PaintCare contract. Expense were lower than anticipated during FY 2013 -14. The expenditure level is anticipated to return to a more normal level in FY 2014 -15. Expenses were lower than anticipated during FY 2013 -14. The expenditure level is anticipated to return to a normal level in FY 2014 -15. Insignificant variance. Expense were lower than anticipated during FY 2013 -14, particularly for Technical Training, Conferences, and Meetings, due to staff vacancies. The expenditure level is anticipated to return to a normal level in FY 2014 -15. IlTotal 1 $ 10,707,730 §§§122MM (1,521,819)1 (14.21%)l 1 II PREPARED 04/29/14, 09 :25 :27 PROGRAM GM601L ACCOUNT DESCRIPTION ENGINEERING * SALARIES & WAGES * EMPLOYEE BENEFITS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES ENGINEERING CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 2 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2014 -2015 PROJECTED BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED 2013 -2014 14 -15 BUDGET TO ACT 13 -14 PERCENT BUDGET 13 -14 PERCENT 2013. -2014 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 6,008,963 5,979,395 6,209,497 230,102- 3.85- 200,534- 3.34- 2,672,555 3,013,950 3,688,705 674,755- 22.39- 1,016,150- 38.02- 192,400 175,800 189,000 13,200- 7.51- 3,400 1.77 106,861 113,061 196,061 83,000- 73.41- 89,200- 83.47- 521,200 521,300 471,200 50,100 9.61 50,000 9.59 99,100 85,700 99,100 13,400- 15..64- 0 .00 515,100 369,100 891,500 522,400- 141.53- 376,400- 73.07- 194,710 201,260 204,110 2,850- 1.42- 9,400- 4.83- 271,862 248,164 280,376 32,212- 12.98- 8,514- 3.13- 10,582,751 10,707,730 12,229,549 1,521;819- 14.21- 1,646,798- 15.56- - CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/29/14 BUDGET LISTING BY DEPARTMENT- ENGINEERING PROGRAM GM601L FISCAL YEAR 2014 -2015 PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * SALARIES & WAGES- MGMNT. 417,722 329,410 510,507 181,097- * SALARIES & WAGES -NON MGMT 5,604,241 5,539,835 5,713,990 174,155- * SALARIES & WAGES -COMP ABS 0 0 0 0 * OVERTIME 107,000 110,150 110,000 150 * SALARY VACANCY 120,000- 0 125,000- 125,000 ** SALARIES & WAGES 6,008,963 5,979,395 6,209,497 230,102- * WORKERS' COMPENSATION INS 77,606 28,094 67,349 39,255- * FEDERAL MEDICARE TAX 84,135 82,538 87,208 4,670- * MEDICAL & HEALTH INSUR 1,193,204 1,126,384 1,177,025 50,641- * RETIREMENT CONTRIBUTION 4,751,622 4.,590,066 5,572,592 982,526- * DEFERRED COMP. CONTRIB 350,902 330,550 349,460 18,910- * DENTAL INSURANCE 118,694 117,388 115.,613 1,775 * LONG -TERM DISABILITY INS 16,882 16,172 16..,113 59 * LIFE INSURANCE 28,215 26,550 26,951 401- * ACCRUED COMPENSATED ASS. 0 0 0 0 * BENEFIT VACANCY 189,000- 0 214,000- 214,000 * CAPITALIZED ADM OVERHEAD 3,759,705- 3,303,792- 3,509,606- 205,814 ** EMPLOYEE BENEFITS 2,672,555 3,013,950 3,688,705 674,755- * ELECTRICAL 108,000 101,000 105,000 4,000- * NATURAL GAS 21,500 12,700 21,500 8,800- * WATER 6,500 5,700 6,500 800- * TELEPHONE 56,400 5.6,400 56,000 400 ** UTILITIES 192,400 175,800 189,000 13,200- * OUTSIDE REPAIRS & MAINT. 54,050 41.,650 64,050 22,400- * COMPUTER REPAIRS & MAINT 52,811 49,411 117,011 67,600- * REAL PROPERTY REPAIRS 0 22,000 15,000 7,000 ** REPAIRS & MAINTENANCE 106,861 113,061 196,061 83,000- * JANITORIAL & REFUSE REMOV 21,000 21,000 21,000 0 * HAZARDOUS WASTE DISPOSAL 500,200 500,300 400,200 100,100 * MOBILE COLLECTION -HHW 0 0 50,000 50,000- ** HAULING & DISPOSAL 521,200 521,300 471,200 50,100 * LEGAL SERVICES -STAFF 99,100 85,700 99,100 13,400- ** PROFESSIONAL & LEGAL SERV 99,100 85,700 99,100 13,400- * TECHNICAL SERVICES 381,000 236,500 765,500 529,000- * OTHER PUBLIC AGENCY SERVS 131,500 131,500 123,400 8,100 * REPROGRAPHIC SERVICES 2,600 1,100 2,600 1,500- ** OUTSIDE SERVICES 515,100 369,100 891,500 522,400- * OFFICE EQUIPMENT /SUPPLIES 56,460 78,460 65,460 13,000 * OPERATING SUPPLIES 118,250 106,450 119,050 12,600- * SAFETY SUPPLIES 20,000 16,350 19,600 3,250- ** MATERIALS & SUPPLIES 194,710 201,260 204,110 2,850- * RENTS & LEASES 10,300 12,000 9,700 2,300 * PUBLIC AGENCY FEES 6,000 6,000 5,000 11000 * PUBLIC INFORMATION 7,000 1,800 7,000 5,200- * TUITION REIMBURSEMENT 22,800 14,500 33,120 18,620- * TECH TRAIN, CONF & MEETS 138,660 127,260 138,065 10,805- * CERTIFICATION & LICENSES 2,890 2,890 3,205 315- PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/29/14 PAGE BUDGET LISTING BY DEPARTMENT- ENGINEERING PROGRAM GM601L FISCAL YEAR 2014 -2015 PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * SUBSCRIPTION /PUBLICATION 21,473 18,225 20,083 1,858- * MILEAGE REIMBURSEMENTS 1,490 2,340 1,590 750 * PUBLIC NOTICES 5,100 3,500 5,100 1,600- * OUTSIDE ORGANIZATION FEES 25,540 25,540 27,164 1,624- * EMPLOYEE MEMBERSHIPS 10,909 10,909 10,649 260 * MISCELLANEOUS 11,200 14,700 11,200 3,500 * PROFESSIONAL EXP REIMB 8,500 8,500 8,500 0 ** OTHER EXPENSES 271,862 248,164 280,376 32,212- 10,582,751 10,707,730 12,229,549 1,521,819- COLLECTION SYSTEM OPERATIONS AND PUMPING STATIONS DEPARTMENT O &M EXPENSE BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14 Projected • • - Favorable /(Unfavorable) Salaries $ 6,186,847 (364,853) (5.90 %) Variance % Increase due to cost of living and merit increases. Benefits & Cap O/H Credit 6,745,243 (1,230,781) (18.25 %) See Salary & Benefit tab. Chemicals 420,000 - 656,950 1,000 957,851 (1,092,750) 0.00% Insignificant variance. Utilities 0.15% Insignificant variance. Repairs & Maintenance (114.08 %) Moved Roto- Rooter contract from Capital to O &M and included provisions for ReW in case of drought in FY 2014 -15. Hauling & Disposal 127,800 (200) (0.16 %) Insignificant variance. Professional & Legal 3,500 (1,500) (42.86 %) Increased due to ongoing and upcoming legal issues in FY 2014 -15. Outside Services 152,321 (3,900) (2.56 %) Increase due to revised rates. Materials & Supplies 791,415 (11,285) (1.43 %) Increase due to higher cost of materials and supplies. All Other 225,717 1,930 0.86% Insignificant variance. Total $ 16,267,644 • . • • : (2,702,339) F (16.61%) All Other $ 234,799 11,012�774.69% BUDGET FY 2014 -15 COMPARED TO BUDGET FY 2013 -14 Budget = • • Favorable /(Unfavorable) FY 2013 -14 y1dga2#J Variance % Variance Explanations Salaries $ 6,353,662 (198,038) (3.12 %) Increase due to cost of living and merit increases. Benefits & Cap O/H Credit $ 6,871,795 (1,104,229) (16.07 %) See Salary & Benefit tab. Chemicals $ 420,000 - 0.00% No variance. Utilities $ 656,950 1,000 0.15% Insignificant variance. Repairs & Maintenance $ 980,451 (1,070,150) (109.15 %) Moved Roto- Rooter contract from Capital to O &M and included provisions for ReW in case of drought in FY 2014 -15. Hauling & Disposal $ 127,800 (200) (0.16 %) Insignificant variance. Professional & Legal $ 10,000 5,000 50.00% Revised estimate based on FY 2013 -14 actual costs. Outside Services $ 168,471 12,250 7.27% Less outside services / consultants needed for FY 2014 -15. Materials & Supplies $ 751,220 (51,480) (6.85 %) Increase due to higher cost of materials and supplies. All Other $ 234,799 11,012�774.69% Decreased based on FY 2013 -14 actual costs. Total 1 $ 16,575,148 • • • • : (2,394,835) (14.45%)l 1 PREPARED 04/29/14, 09:25:27 PROGRAM GM601L ACCOUNT DESCRIPTION COLLECTION SYSTEM OPS. * SALARIES & WAGES * EMPLOYEE BENEFITS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES ** COLLECTION SYSTEM OPS. CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 3 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2014 -2015 PROJECTED BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED 2013 -2014 14 -15 BUDGET TO ACT 13 -14 PERCENT BUDGET 13 -14 PERCENT 2013 -2014 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 5,242,615 5,258,847 5,575,455 316,608- 6.02- 332,840- 6.35- 5,829,820 5,743,726 6,937,623 1,193,897- 20.79- 1,107,803- 19.00- 135,600 135,600 136,900 1,300- .96- 1,300- .96- 750,001 727,401 1,820,151 1,092,750- 150.23- 1,070,150- 142.69- 120,800 120,800 121,000 200- .17- 200- .17- 10,000 3,500 5,000 1,500- 42.86- 5,000 50.00 93,371 45,371 81,121 35,750- 78.79- 12,250 13.12 710,620 740,615 754,900 14,285- 1.93- 44,280- 6.23- 196,152 188,820 184,970 3,850 2.04 - 11,182 5.70 ------ - - - - -- 13,088,979 ------ - - - - -- 12,964,680 ------ - - - - -- 15,617,120 ------ - - - - -- 2,652,440- ---- - - - -- 20.46- --------- - - - - -- 2,528,141- ---- - - - - -- 19.32- CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DEPARTMENT- COLLECTION SYSTEM OPERATIONS FISCAL YEAR 2014 -2015 PREPARED 04/29/14 PAGE 1 PROGRAM GM601L PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * SALARIES & WAGES- MGMNT. 168,276 197,000 181,939 15,061 * SALARIES & WAGES -NON MGMT 4,860,487 4,679,000 5,174,613 495,613- * SALARIES & WAGES COMP ABS 0 0 0 0 * OVERTIME 248,852 315,847 259,903 55,944 * STANDBY PAID 66,000 67,000 66,000 1,000 * SALARY VACANCY .101,000- 0 107,000- 107,000 ** SALARIES & WAGES 5,242,615 5,258,847 5,575,455 316,608- * WORKERS' COMPENSATION INS 163,039 59,021 140,777 81,756- * FEDERAL MEDICARE TAX 73,064 71,677 77,828 6,151- * MEDICAL & HEALTH INSUR 1,314,952. 1,241,315 1,409,877 168,562- * RETIREMENT CONTRIBUTION 4,088,532 3,949,522 5,117,380 1,167,858- * DEFERRED COMP. CONTRIB 328,308 309,267 343,722 34,455- * DENTAL INSURANCE 127,928 126,521 139,548 13,027- * LONG -TERM DISABILITY INS 16,248 15,565 16,785 1,220- * LIFE INSURANCE 24,243 22,813 23,864 1,051- * BENEFIT VACANCY 178,000- 0 213,000- 213,000 * CAPITALIZED ADM OVERHEAD 128,494- 51,975- 119,158- 67,183 ** EMPLOYEE BENEFITS 5,829,820 5,743,726 6,937,623 1,193,897- * ELECTRICAL 56,000 56,000 56,000 0 * NATURAL GAS 10,000 10,000 10,000 0 * WATER 15,000 15,000 14,000 1,000 * TELEPHONE 54,600 54,600 56,900 2,300- ** UTILITIES 135,600 135,600 136,900 1,300- * OUTSIDE VEH /EQUIP REPAIR 91,100 65,000 77,400 12,400- * VEHIC /EQUIP REPAIR MAINT 110,000 110,000 140,000 30,000- * GENERAL REPAIRS & MAINT 2,000 2,000 1,000 1,000 * OUTSIDE REPAIRS & MAINT 546,901 550,401 1,601,751 1,051,350- ** REPAIRS & MAINTENANCE 750,001 727,401 1,820,151 1,092,750- * JANITORIAL & REFUSE REMOV 90,800 90,800 91,000 200- * SPOILS REMOVAL 30,000 30,000 30,000 0 ** HAULING & DISPOSAL 120,800 120,800 121,000 200- * LEGAL SERVICES -STAFF 10,000 3,500 5,000 1,500- ** PROFESSIONAL & LEGAL SERV 10,000 3,500 5,000 1,500- * OUTSIDE SAFETY SERVICES 8,000. 6,500 8,000 1,500- * TECHNICAL SERVICES 85,370 38,870 73,120 34,250- * REPROGRAPHIC SERVICES 1 1 1 0 ** OUTSIDE SERVICES 93,371 45,371 81,121 35,750- * OFFICE EQUIPMENT /SUPPLIES 8,100 11,100 10,100 1,000 * GASOLINE, OIL & FUEL 272,000 272,000 272,000 0 * OPERATING SUPPLIES 389,300 420,295 435,000 14,705- * SAFETY SUPPLIES 41,220 37,220 37,800 580- ** MATERIALS & SUPPLIES 710,620 740,615 754,900 14,285- * RENTS & LEASES 97,801 92,301 74,301 18,000 * PUBLIC AGENCY FEES 35,810 34,810 38,735 3,925- * TUITION REIMBURSEMENT 2,000 2,000 2,000 0 * TECH TRAIN, CONF & MEETS 41,370 41,370 50,470 9,100- * CERTIFICATION & LICENSES 4,095 5,200 4,388 812 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/29/14 PAGE BUDGET LISTING BY DEPARTMENT- COLLECTION SYSTEM OPERATIONS PROGRAM GM601L FISCAL YEAR 2014 -2015 PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * CLAIMS 1 1 1 0 * SUBSCRIPTION /PUBLICATION 500 5.00 500 0 * MILEAGE REIMBURSEMENTS 1,500 1,500 1,500 0 * EMPLOYEE MEMBERSHIPS 7,075 7,138 7,075 63 * MISCELLANEOUS 3,000 1,000 3,000 2,000- * PROFESSIONAL EXP REIMB 3,000 3,000 3,000 0 ** OTHER EXPENSES 196,152 188,820 184,970 3,850 13,088,979 12,964,680 15,617,120 2,652,440- PREPARED 04/29/14, 09:25:27 PROGRAM GM601L ACCOUNT DESCRIPTION PUMP STATIONS * SALARIES & WAGES * EMPLOYEE BENEFITS * CHEMICALS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES PUMP STATIONS CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET SUMMARY BY TYPE - FOND 001 DEPARTMENT EXI FISCAL YEAR 2014 -2015 PROJECTED BUDGET 14 -15 BUDGETED 2013 -2014 14 -15 BUDGET TO ACT 13 -14 2013 -2014 ACTUAL FINAL PASS VARIANCE 1,111,047 928,000 976,245 48,245- 1,.041,975 1,001,517 1,038,401 36,884- 420,000 420,000 420,000 0 521,350 521,350 519,050 2,300 230,450 230,450 230,450 0 7,000 7,000 7,000 0 75,100 106,950 75,100 31,850 40,600 50,800 47,800 3,000 38,647 36,897 38,817 1,920- 3,486,169 3,302,964 3,352,863 49,8.99- PAGE 5 'ENSES BUDGET 14 -15 TO PERCENT BUDGET 13 -14 PERCENT VARIANCE VARIANCE VARIANCE 5.20- 134,802 12.13 3.68- 3,574 .34 .00 0 .00 .44 2,300 .44 .00 0 .00 .00 0 .00 29.78 0 .00 5.91 7,200- 17.73- 5.20- 170- 1.51- 133,306 3.82 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/29/14 BUDGET LISTING BY DEPARTMENT -PUMP STATIONS PROGRAM GM601L FISCAL YEAR 2014 -2015 PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * SALARIES & WAGES -NON MGMT 994,058 784,000 861,431 77,431- * SALARIES & WAGES -COMP ABS 0 0 0 0 * OVERTIME 36,989 43,000 31,814 11,186 * STANDBY PAID 100,000 101,000 100,000 1,000 * SALARY VACANCY 20,000- 0 17,000- 17,000 ** SALARIES & WAGES 1,111,047 928,000 976,245 48,245- * WORKERS' COMPENSATION INS 33,661 12,185 23,218 11,033- * FEDERAL MEDICARE TAX 14,833 14,551 12,834 1,717 * MEDICAL & HEALTH INSUR 147,049 138,814 138,663 151 * RETIREMENT CONTRIBUTION 797,229 770,123 825,191 55,068- * DEFERRED COMP. CONTRIB 64,733 60,978 55,936 5.,042 * DENTAL INSURANCE 14,902 14,738 13,653 1,085 * LONG -TERM DISABILITY INS 3,183 3,049 2,612 437 * LIFE INSURANCE 4,058 3,819 3,321 498 * ACCRUED COMPENSATED ABS 0 0 0 0 BENEFIT VACANCY 31,000- 0 31,000- 31,000 * CAPITALIZED ADM OVERHEAD 6,673- 16,740- 6,027- 10,713- ** EMPLOYEE BENEFITS 1,041,975 1,001,517 1,038,401 36,884- * OTHER CHEMICALS 420,000 420,000 420,000 0 ** CHEMICALS 420,000 420,000 420,000 0 * ELECTRICAL 457,600 457,600 457,600 0 * WATER 15,750 15,750 15,750 0 * TELEPHONE 48,000 48,000 45,700 2,300 ** UTILITIES 521,350 521,350 519,050 2,300 * GENERAL REPAIRS & MAINT 40,000 40,000 40,000 0 * OUTSIDE REPAIRS & MAINT. 190,450 190,450 190,450 0 ** REPAIRS & MAINTENANCE 230,450 230,450 230,450 0 * JANITORIAL & REFUSE REMOV 7,000 7,000 7,000 0 ** HAULING & DISPOSAL 7,000 7,000 7,000 0 * OUTSIDE SAFETY SERVICES 8,200 8,200 8,200 0 * TECHNICAL SERVICES 66,900 98,750 66,900 31,850 ** OUTSIDE SERVICES 75,100 106,950 75,100 31,850 * OPERATING SUPPLIES - 19.,000 29,200 26,200 3,000 * OPERATING FUEL 18,000 18,000 18,000 0 * SAFETY SUPPLIES 3,600 3,600 3,600 0 ** MATERIALS & SUPPLIES 40,600 50,800 47,800 3,000 * RENTS & LEASES 1,000 1,000 1,000 0 * PUBLIC AGENCY FEES 19,585 19,585 19,585 0 * TUITION REIMBURSEMENT 2,750 1,000 2,750 1,750- * TECH TRAIN, CONF & MEETS 11,990 11,990 12,160 170- * CERTIFICATION & LICENSES 1,140 1,140 1,140 0 * SUBSCRIPTION /PUBLICATION 200 200 200 0 * MILEAGE REIMBURSEMENTS 200 200 200 0 * EMPLOYEE MEMBERSHIPS 1,482 1,482 1,482 0 * MISCELLANEOUS 300 300 300 0 ** OTHER EXPENSES 38,647 36,897 38,817 1,920- 3,486,169 3,302,964 3,352,863 49,899- PAGE 1 PLANT OPERATIONS DEPARTMENT O &M EXPENSE BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14 Projected • • - Favorable /(Unfavorable) Salaries $ 9,095,330 (1,192,067) (13.11 %) (769,700) Increase due to cost of living and merit increases, and addition of Safety Specialist and Electrical Repairs &Maintenance 2,143,500 (58,300) Technician in FY 2014 -15. Benefits & Cap O/H Credit 9,607,930 (2,274,315) (23.67 %) See salary and benefit tab. Chemicals 1,162,000 (23,000) (1.98 %) Increase due to decrease in availability of Bay Area carbide lime; lime must be trucked from 20,000 80.00% Outside Services 852,350 Bakersfield and Riverside. Utilities 3,794,100 (123,800) (3.26 %) Cogen shut down two months to reduce GHG which resulted in increase electrical costs; additional (9,100) (1.08 %) All Other Cogen shut down for generator testing /cleaning which resulted in increased electrical costs due to : • (64,266) (7.32 %) Total additional demand charges; increased PG &E import set point from 150KW to 40OKW to reduce (3,904,030 ) (13.64% GHG; Cogen Control upgrade also contributed to higher electrical costs; landfill gas was not available during the entire month of August which required the use of natural gas for all combustion sources; The furnaces were operated solely on natural gas from September to March due to landfill gas quality issues; finally, although the Cogen system was offline, the loss of heat required the auxiliary boilers to make up the loss by burning natural gas. Repairs & Maintenance 1,999,500 (202,300) (10.12 %) Increase due to lower repair and maintenance costs in FY 2013 -14. Hauling & Disposal 414,500 (26,500) (6.39 %) Increase anticipated in janitorial, refuse removal, and grit removal for FY 2014 -15. Grit removal increases anticipated due to installation of new grit handling facilities in the treatment plant. Professional & Legal 5,000 - 0.00% No variance. Outside Services 737,177 (71,123) (9.65 %) Increase in outside safety services due to all safety accounts moving from Administration to POD. Other expenses in Technical Services are not projected to be realized in FY 2013 -14 but anticipated I to occur in FY 2014 -15. Materials & Supplies 718,169 (134,331) (18.70 %) Increase due lower repair and maintenance costs in FY 2013 -14. A!I Other 1 803,503 : • 138,392 17.22% I Increase due to Technical Training, Conferences, and Meetings also reflects needs of new staff. Total 1 $ 28,337,209 (4,185,828) (14.77%)l 1 Budget Salaries 1 9,357,800 BUDGET FY 2014 -15 COMPARED TO BUDGET FY 2013 -14 Favorable /(Unfavorable) /ariance Variance % (929,597) (9.93 %) Benefits & Cap O/H Credit 1 9,778,628 (2,103,617) (21.51 %) Chemicals 1 1,141,000 (44,000) (3.86 %) Utilities 3,148,200 (769,700) (24.45 %) Repairs &Maintenance 2,143,500 (58,300) (2.72 %) Hauling &Disposal 451,500 10,500 2.33% Professional &Legal 25,000 20,000 80.00% Outside Services 852,350 44,050 5.17% Materials & Supplies 843,400 (9,100) (1.08 %) All Other 877,629 : • (64,266) (7.32 %) Total $ 28,619,007 (3,904,030 ) (13.64% Increase due to cost of living and merit increases, and addition of Safety Specialist and Electrical Technician in FY 2014 -15. See salary and benefit tab. Increase due to decrease in availability of Bay Area carbide lime; lime must be trucked from Bakersfield and Riverside. Increased PG &E import set point from 15OKW to 40OKW to reduce GHG; Cogen system may be down for up to two months to reduce emissions; landfill gas quality may still be an issue which limits operating flexibility and may result in higher energy costs. Insignificant variance. Decrease in anticipatedr hazardous waste disposal in FY 2014 -15. Decrease due to same anticipated level of spending in FY 2014 -15 as current FY 2013 -14. Decrease in technical services for both Laboratory and Management. Insignificant variance. Increase due to Tech Training, Conferences, and Meetings for new staff and outside organization fees. PREPARED 04/29/14, 09:25:27 PROGRAM GM601L ACCOUNT DESCRIPTION PLANT OPERATIONS * SALARIES & WAGES * EMPLOYEE BENEFITS * CHEMICALS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES PLANT OPERATIONS CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 4 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2014 -2015 PROJECTED BUDGET 14 -15 BUDGET 14 -15 TO BUDGETED 2013 -2014 14 -15 BUDGET TO ACT 13 -14 PERCENT BUDGET 13 -14 PERCENT 2013 -2014 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 9,357,800 9,095,330 10,287,397 1,192,067- 13.11- 929,597- 9,93- 9,778,628 9,607,930 11,882,245 2,274,315- 23.67- 2,103,617- 21.51- 1,141,000 1,162,000 1,185,000 23,000- 1.98- 44,000- 3.86- 3,148,200 3,794,100 3,917,900 123,800- 3.26- 769,700- 24.45- 2,143,500 11999,500 2,201,800 202,300- 10.12- 58,300- 2.72- 451,500 414,500 441,000 26,500- 6.39- 10,500 2.33 25,000 5,000 5,000 0 .00 20,000 80.00 852,350 737,177 808,300 71,123- 9.65- 44,050 5.17 843,400 718,169 852,500 134,331- 18.70- 9,100- 1.08- 877,629 803,503 941,895 138,392- 17.22- 64,266- - 7.32- ------------ 28,619,007 ------ - - - - -- 28,337,209 ------ - - - - -- 32,523,037 ------ - - - - -- 4,185,828- ---- - - - - -- 14.77- --------- - - - -- 3,904,030- ----- - - - -.- 13.64- CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/29/14 BUDGET LISTING BY DEPARTMENT -PLANT OPERATIONS PROGRAM GM601L FISCAL YEAR 2014 -2015 PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE * SALARIES & WAGES- MGMNT. 528,683 384,300 524,892 140,592- * SALARIES & WAGES -NON MGMT 8,468,096 8,244,000 9,428,520 1,184,520- * COMP ABS- ACCRUAL PAYMENTS 0 0 0 0 * OVERTIME 479,298 413,800 477,962 64,162- * STANDBY PAID 61,723 53,230 55,023 1,793- * SALARY VACANCY 180,000- 0 199,000- 199,000 ** SALARIES & WAGES 9,357,800 9,095,330 10,287,397 1,192,067- * WORKERS' COMPENSATION INS 285,649 103,404 250,425 147,021- * FEDERAL MEDICARE TAX 130,450 127,972 147,417 19,445- * MEDICAL & HEALTH INSUR 1,867,275 1,762,707 2,051,116 288,409- * RETIREMENT CONTRIBUTION 7,188,249 6,943,850 9,070,236 2,126,386- * DEFERRED COMP. CONTRIB 537,483 506,309 580,890 74,581- * DENTAL INSURANCE 168,026 166,178 191,384 25,206- * LONG -TERM DISABILITY INS 25,933 24,843 27,331 2,488- * LIFE INSURANCE 41,250 38,817 42,940 4,123- * ACCRUED COMPENSATED ABS 0 0 0 0 * BENEFIT VACANCY 294,000- 0 359,000- 359,000 * CAPITALIZED ADM OVERHEAD 171,687- 66,150- 120,494- 54,344 ** EMPLOYEE BENEFITS 9,778.,628 9,607,930 11,882,245 2,274,315- * LIME 300,000 350,000 350,000 0 * POLYMER 450,000 450,000 450,000 0 * BOILER CHEMICALS 72,000 83,000 70,000 13,000 * OTHER CHEMICALS 120,000 80,000 100,000 20,000- * HYPOCHLORITE 199,000 199,000 215,000 16,000- ** CHEMICALS 1,141,000 1.,162,000 1,185,000 23,000- * ELECTRICAL 373,600 1,252,200 974,500 277,700 * NATURAL GAS 2,185,000 2,105,500 2,365,000 259,500- * LAND -FILL GAS 473,000 313,400 450,000 136,600- * WATER 65,000 65,000 65,000 0 * TELEPHONE 51,600 58,000 63,400 5,400- ** UTILITIES 3,148,200 3 ,794,100 3,917,900 123,800- * GENERAL REPAIRS & MAINT 915,000 972,000 1,038,500 66,500- * OUTSIDE REPAIRS & MAINT 1,190,500 999,500 1,117,300 117,800- * COMPUTER REPAIRS & MAINT 38,000 28,000 46,000 18,000- ** REPAIRS & MAINTENANCE 2,143,500 1,999,500 2,201,800 202,300- * ASH REMOVAL 152,000 152,000 152,000 0 * SLUDGE REMOVAL 25,000 25,000 25,000 0 * GRIT REMOVAL 90,000 80,000 90;000 10,000- * JANITORIAL & REFUSE REMOV 171,000 153,000 170,500 17,500- * HAZARDOUS WASTE DISPOSAL 13,500 4,500 3,500 1,000 ** HAULING & DISPOSAL 451,500 414,500 441,000 26,500- * LEGAL SERVICES -STAFF 25,000 5,000 5,000 0 ** PROFESSIONAL & LEGAL SERV 25,000 5,000 5,000 0 * OUTSIDE SAFETY SERVICES 23,000 19,000 35,000 16,00.0- * TECHNICAL SERVICES 823,350 713,177 768,300 55,123- * OTHER PUBLIC AGENCY SERVS 5,000 5,000 5,000 0 * REPROGRAPHIC SERVICES 1,000 0 0 0 PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/29/14 BUDGET LISTING BY DEPARTMENT -PLANT OPERATIONS PROGRAM GM601L FISCAL YEAR 2014 -2015 PROJECTED FINAL BUDGET 14 -15 TO BUDGET 2013 -2014 BUDGETED ACTUAL 13 -14 ACCOUNT DESCRIPTION 2013 -2014 ACTUAL 2014 -2015 VARIANCE ** OUTSIDE SERVICES 852,350 737,177 808,300 71,123- * OFFICE EQUIPMENT /SUPPLIES 26,000 25,500 26,000 500- * OPERATING SUPPLIES 602,000 527,100 614,000 86,900- * OPERATING FUEL 30,000 0 15,000 15,000- * LABORATORY SUPPLIES 154,700 138,000 1551500 17,500- * SAFETY SUPPLIES 30,700 27,569 42,000 14,431- ** MATERIALS & SUPPLIES 843,400 718,169 852,500 134,331- * RENTS & LEASES 47,500 55,700 59,500 3,800- * PUBLIC AGENCY FEES 429,949 401,176 424,090 22,914- * TUITION REIMBURSEMENT 16,000 6,000 10,000 4,000- * TECH TRAIN, CONF & MEETS 93.,950 69,200 116,200 47,000- * CERTIFICATION & LICENSES 9,972 6,700 13,990 7,290- * SUBSCRIPTION /PUBLICATION 4,700 3,550 4,250 700- * MILEAGE REIMBURSEMENTS 500 1,200 750 450 * OUTSIDE ORGANIZATION FEES 253,500 248,080 295,500 47,420- * EMPLOYEE MEMBERSHIPS 10,078 8,647 10,415 - 1,768- * MISCELLANEOUS 11,480 3,250 7,200 3,950- ** OTHER EXPENSES 877,629 803,503 941,895 138,392- 28,619,007 28,337,209 32,523,037 4,185,828- PAGE 2 CENTRAL CONTRA COSTA SANITARY DISTRICT FY 2013 -14 OPERATIONS AND MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS The following list describes by department and division the types of training budgeted in Account 03 -02, Director Training and Conferences, and Account 12- 05, Technical Training, Conferences and Meetings. This format is intended to give the reader a description of the types of training, conferences and meetings planned, yet allows District Management the flexibility to substitute training or conferences as is prudent, so long as the division does not exceed its budget. • Out -of -State conferences exceeding $1,000 /person are listed separately. • Out -of -State conferences determined to be necessary after budget adoption exceeding $1,000 /person need specific Board Approval via position paper. • Out -of -State conferences approved via the budget process must still be included as an announcement in a Board meeting prior to travel. • South Lake Tahoe, CA and Reno, NV are considered to be synonymous for budget purposes and are considered to be travel within the State of California. • Multiple meetings or conferences are in parentheses. CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 2014 -2015 OPERATIONS & MAINTENANCE BUDGET BOARD OF DIRECTORS - TRAINING AND CONFERENCES ACCOUNT NUMBER ACCOUNT DESCRIPTION RUNNING EXPENSE ADMINISTRATION 001 - 0100 - 402.03 -02 BOARD 'TRAINING AND CONF LEVEL TEXT PF96 * *BOARD CONFERENCES CASA ($2,000 X 15 CONFERENCES) CSDA ($2,000 X 1) WEFTEC ($2,500 X 2) NACWA ($3,000 X 3) CALPERA ($2,000 X 2) CWEA ($2,000 X 2) OTHER O'T'HER BOARD BUSINESS CONFERENCES MISC BUSINESS MEETING EXPENSES * CENTRAL SERVICES ** ADMINISTRATION * ** RUNNING EXPENSE 2014 -2015 FINAL BUDGET 64,000 30,000 2,000 5,000 9,000 4,000 4,000 3,000 64,000 64,000 64,000 64,000 TEXT AMT 57,000 5,000 2,000 64,000 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET RUNNING EXPENSE ADMINISTRATION 001 - 0100 - 400.12 -05 TECH TRAIN, CONF & MEETS 20,000 37,500 LEVEL TEXT TEXT AMT PF96 * *STAFF CONFERENCES & TRAINING CASA /WEFTEC /NACWA 16,000 STAY CURRENT ON POLICY, CONTINENTAL US,(GM & DIR OF ADMIN) CALPELRA STAY CURRENT, CONTINENTAL US, (DIR. OF ADMIN.) 2,000 CCAC /ARMA /CSDA CONFERENCES AND TRAINING 7,500 STAY CURRENT, CONTINENTAL US, ADMIN PROFESSIONALS TRAINING (1 STAFF) 2,000 (NEW 14/15) LEADERSHIP DEVELOPMENT PROGRAM (NEW 14/15) 10,000 WEFTEC /NACWA STAY CURRENT, CONTINENTAL US,(GM)(COMBINED WITH CASA FOR 14/15) 37,500 * CENTRAL SERVICES 20,000 37,500 001 - 0110 - 400.12 -05 TECH TRAIN, CONF & MEETS 13,500 13,500 LEVEL TEXT TEXT AMT PF96 CA SOCIETY OF MUNICIPAL FINANCE OFFICERS (CSMFO) 4,000 ANNUAL CONFERENCE- CONTINENTAL U.S., 2 STAFF HTE USER'S GROUP, SOFTWARE UPDATES /ENHANCEMENTS, 3,000 NEW SYSTEM, CONTINENTAL U.S., 2 STAFF CALPELRA 2,000 ANNUAL CONFERENCE - CONTINENTAL U.S., 2 STAFF INSTITUTE OF MANAGEMENT ACCOUNTANTS ANNUAL CONF OR 2,000 GOVT. FINANCE OFFICERS ANNUAL CONFERENCE OR H.T.E. CONFERENCE, TO STAY CURRENT- ACCOUNTING RULES & BEST PRACTICES- CONTINENTAL U.S., 1 STAFF LOCAL BAY AREA SEMINARS (TBD) 11000 CAFETERIA UPDATES, BUDGETING, PENSION, PEPRA, CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 2 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET DEBT, INVESTMENTS, ETC. PC SOFTWARE 'TRAINING, STAY CURRENT ON EXCEL /WORD, LOCAL, (2 -3 CLASSES), ACCOUNTING STAFF CPA SEMINARS, REQUIRED "CE" UNI'T'S, BAY AREA, 1 STAFF LAIF ANNUAL CONFERENCE, UPDATE ON INVESTMENTS, SACRAMENTO, CA, 2 STAFF * FINANCE & ACCOUNTING 13,500 001- 0120 - 400.12 -05 TECH TRAIN, CONF & MEETS 16,100 LEVEL TEXT PF96 MISC TRAINING (WEBINARS, SEMINARS, WRIPAC) LCW EMPLOYMENT & LAW CONFERENCE (O'MALLEY) NEOGOV USER'S GROUP, SOFTWARE UPDATES AND NEW PROCEDURES /BEST PRACTICES, 1 STAFF (RIVERS) CALIFORNIA PUBLIC EMPLOYER LABOR RELATIONS CONFERENCE, STAY CURRENT, (2 CONFERENCES), MONTEREY & BAY AREA, 3 STAFF (O'MALLEY,MULLENIX, RIVERS) * HUMAN RESOURCES 16,100 001 - 0140 - 400.12 -05 TECH TRAIN, CONF & MEETS 10,000 LEVEL TEXT PF96 CAPPO CONFERENCE, STAY CURRENT, MONTEREY, CA 2 STAFF FT, 1 STAFF PT OTHER TRAINING, STAY CURRENT, 7 STAFF HTE /NAVILINE, PURCHASING & MATERIALS MGMT, SEMINARS /WEBINARS NATIONAL INSTITUTE OF GOVERNMENT PURCHASING (NIGP) CONFERENCE, PHILADELPHIA, PA (2 STAFF) 600 500 400 13,500 13,500 16,100 TEXT AMT 6,500 2,500 2,000 5,100 16,100 16,100 10,000 TEXT AMT 3,500 3,000 3,500 CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET * PURCHASING 001- 0150 - 400.12 -05 TECH TRAIN, CONF & MEETS LEVEL TEXT_ PF96 PUBLIC AGENCY RISK MGMT ASSOC (PARMA) RISK MGMT EDUCATION 2 RISK MGMT CONF - $5,000 2 WORKERS COMP SEMINARS - $1,000 2 SAFETY CONFERENCES - $4,000 PAGE 3 2014 -2015 FINAL BUDGET 10,000 10,000 10,000 10,000 10,000 TEXT AMT 10,000 10,000 * SAFETY & RISK MANAGEMENT 10,000 10,000 001 - 0170 - 400.12 -05 TECH TRAIN, CONF & MEETS 61000 16,000 LEVEL TEXT TEXT AMT PF96 CASA CONF 9,000 STAY CURRENT, CONTINENTAL U.S.,(3 CONFERENCES) CWEA, STAY CURRENT, U.S., (2 CONFERENCES) 3,000 COMMUNICATION /MARKETING SKILLS 3,000 STAY CURRENT, CONTINENTAL U.S., (1 CONFERENCE) COMPUTER, DIGITAL, SOFTWARE /PHOTO 1,000 STAY CURRENT, CONTINENTAL U.S., (1 CONFERENCE) COMMUNITY RELATIONS CONTINENTAL U.S., 1 STAFF (DELETED) 16,000 * COMMUNICATION SERVICES 61000 16,000 001 -0180- 400.12 -05 TECH TRAIN, CONF & MEETS 32,000 27,000 LEVEL TEXT TEXT AMT PF96 NETWORK, SERVER & SOFTWARE TRAINING 18,500 STAY CURRENT, CALIFORNIA, 7 STAFF SUNGARD USERS GROUP CONFERENCE, 4,500 STAY CURRENT, UNITED STATES & CA, 3 STAFF INFORMATION TECHNOLOGY CONFERENCES & TRAINING, 4,000 STAY CURRENT, CALIFORNIA, 7 STAFF CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS ACCOUNT NUMBER ACCOUNT DESCRIPTION 2013 -2014 FINAL BUDGET PAGE 4 2014 -2015 FINAL BUDGET 27,000 * IT 32,000 27,000 --- --- - - - - -- ------ - - - - -- ** ADMINISTRATION 107,600 130,100 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 5 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET ENGINEERING 001 - 0200 - 410.12 -05 TECH TRAIN, CONF & MEETS 6,300 6,300 LEVEL TEXT TEXT AMT PF96 CASA CONFERENCE, STAY CURRENT, CALIFORNIA, (4 CONFERENCES), 1 STAFF 3,000 CASA FEDERAL LEGISLATIVE MEETING, ADVOCATE DISTRICT CONCERNS, WASHINGTON, D.C., 1 STAFF 2,000 WEF ANNUAL OR SPECIALTY CONFERENCE, STAY CURRENT CONTL U-S., 1 STAFF 2,000 CWEA STATE CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF 1,000 AWWA CONFERENCE, WATER REUSE ASSOCIATION ANNUAL CONF., OR ANNUAL RESEARCH CONFERENCE, STAY CURRENT, CONTINENTAL U.S., 1 STAFF 11000 LOCAL MEETING EXPENSES, CONDUCT DISTRICT BUSINESS, 300 LOCAL, 2 STAFF <NON -USE FACTOR> 3,000- 6,300 001 - 0200 - 420.12 -05 TECH TRAIN, CONF & MEETS 44,325 50,300 LEVEL TEXT TEXT AMT PF96 IRWA AND R/W COURSES, STAY CURRENT, SAN DIEGO, 4 STAFF 8,000 IRWA ANNUAL CONF., STAY CURRENT, CONTINENTAL U.S., 2 STAFF 4,000 CWEA ANNUAL CONF. OR NORTHERN REGIONAL CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF 1,400 SOFTWARE /COMPUTER TRAINING, IMPROVE SKILLS, LOCAL, 4 STAFF 800 CALIFORNIA WATER ENVIRONMENT ASSOC. (CWEA) BAY SECTION MEETINGS, STAY CURRENT, LOCAL, 6 STAFF 200 SECRETARY TRAINING, IMPROVE SKILLS, LOCAL, 2 STAFF 1,500 NATIONAL SUNGARD USERS GROUP (HUG) CONFERENCE, CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 6 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS ACCOUNT NUMBER ACCOUNT DESCRIPTION 2013 -2014 2014 -2015 FINAL FINAL BUDGET BUDGET STAY CURRENT, CONTINENTAL U-S., 2 STAFF 6,000 WESTERN SUNGARD USERS GROUP (HUG) CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF 2,500 INSPECTION SEMINARS /WORKSHOPS, STAY CURRENT, LOCAL, 5 STAFF 1,000 WEFTEC 2014, STAY CURRENT, CONTINENTAL U.S., 2 STAFF 3,800 PLANNING / ENVIRONMENTAL /PUBLIC ADMINISTRATION/ PUBLIC WORKS /SPECIAL DISTRICT /CHAMBER OF COMMERCE EVENTS, STAY CURRENT, LOCAL, 4 STAFF 500 MUNICIPAL MGMT. ASSN_ OF NOR. CAL (MMANC) ANNUAL CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF 800 PLANNING /ENVIRONMENTAL /PUBLIC ADMIN. /ENGINEERING CONFERENCES, STAY CURRENT, CONTINENTAL U.S., I STAFF 1,500 TRI -TAC MEETINGS, STAY CURRENT, CALIFORNIA, (4 MEETINGS), I STAFF 1,100 NACWA CONFERENCE, 2014, STAY CURRENT, CONTINENTAL U.S., 1 STAFF 2,000 WEF NUTRIENT REMOVAL 2014, STAY CURRENT, 4,000 BC CANADA, 2 STAFF PLANNING SPECIALTY CONFERENCE, STAY CURRENT, 4,000 CONTINENTAL U-S_, 2 STAFF NO DIG CONFERENCE, STAY CURRENT, CONTINENTIAL 3,800 U.S., 2 STAFF SUPERVISION COURSE, IMPROVE SKILLS, LOCAL, 2 STAFF 700 PIPE USERS GROUP (PUG) SEMINAR, STAY CURRENT, LOCAL, 6 STAFF 200 ENGINEERING WORKSHOPS /SEMINARS, STAY CURRENT, 1,200 CALIFORNIA, 2 STAFF MISC PLAN REVIEW CONFERENCES, STAY CURRENT, LOCAL, 2 STAFF 2,000 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 7 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET MISC BLDG /CUSTOMER SERVICE TRAINING /CONFERENCES, IMPROVE SKILLS, LOCAL, 5 STAFF (PERMITS /SSC) 2,500 AWWA SPECIALTY CONFERENCE, PROFESSIONAL DEVELOPMENT, CONTINENTAL U.S., 1 STAFF 2,000 CLSA DINNERS, STAY CURRENT, BAY AREA, (3 -4 CLASSES), 5 STAFF 700 AGSM /CLSA SURVEY CONFERENCES, STAY CURRENT, CONTINENTAL U.S_, 2 STAFF 3,600 MISCELLANEOUS SURVEY SEMINARS, STAY CURRENT, CALIFORNIA, (3 -4 CLASSES), 5 STAFF 2,500 PROFESSIONAL SURVEY CONFERENCES, STAY CURRENT, LOCAL, 5 STAFF 500 TRIMBLE DIMENSIONS CONFERENCE, STAY CURRENT, NEVADA, 1 STAFF 1,000 LEICA HEXAGON INTERNATIONAL CONFERENCE, STAY CURRENT, NEVADA, 1 STAFF 1,000 <NON -USE FACTOR> 14,500- 50,300 001- 0200 - 490.12 -05 TECH TRAIN, CONF & MEETS 15,400 15,400 LEVEL TEXT TEXT AMT PF96 TECHNICAL WRITING, IMPROVE SKILLS, LOCAL, 1 STAFF 300 EPA PRETREATMENT TRAINING, STAY CURRENT, CONTINENTAL U.S., 1 STAFF 1,000 NACWA PRETREATMENT CONFERENCE, STAY CURRENT, CONTINENTAL U.S., 2 STAFF (SUPERINTENDENT & SC INSPECTOR) 2,600 CWEA P3S CONFERENCE, STAY CURRENT, CALIFORNIA, 4 STAFF 4,400 POLL. PREVENTION SYMPOSIUM, KEEP CURRENT, CALIFORNIA, 1 STAFF 600 CWEA ANNUAL CONFERENCE, KEEP CURRENT, CALIFORNIA, CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 8 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET 1 STAFF 1,200 INDUSTRIAL FACILITY INSPECT & PERMIT, KEEP CURRENT, CALIFORNIA, 2 STAFF 1,000 LEADERSHIP /SUPERVISION SKILLS, IMPROVE SKILLS, LOCAL, 2 STAFF 1,000 ACCESS DATABASE OR OTHER COMPUTER TRAINING, IMPROVE SKILLS, LOCAL, 4 STAFF 1,000 CROSS -MEDIA ENFORCEMENT CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF 11600 EFFECTIVE COMMUNICATION, IMPROVE SKILLS, LOCAL, 1 STAFF 300 WASTEWATER LAWS AND REGULATIONS, STAY CURRENT, LOCAL, 1 STAFF 450 STORMWATER CONTROLS, STAY CURRENT, CALIFORNIA, 1 STAFF 500 SAFETY TRAINING, STAY CURRENT, CALIFORNIA, 2 STAFF 500 CWEA NORTHERN REGIONAL TRAINING CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF 700 FOG TRAINING, STAY CURRENT, CALIFORNIA, 2 STAFF 600 B -HOUR HAZWOPER REFRESHER, STAY CURRENT, LOCAL, 9 STAFF 1,800 CALIF. HAZARDOUS MATERIALS INVESTIGATORS CONF, STAY CURRENT, CALIFORNIA, 1 STAFF 800 ENVIRONMENTAL CRIMES INVESTIGATIONS, IMPROVE SKILLS, CALIFORNIA, 2 STAFF 600 BIODIESEL /ALTERNATIVE FUELS TRAINING, DEVELOP KNOWLEDGE, CA, 1 STAFF 400 ORGANIZATIONAL SKILLS, IMPROVE SKILLS, CA, 1 STAFF 500 <NON -USE FACTOR> 6,450- 15,400 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 9 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET 001- 0200 - 690.12 -05 TECH TRAIN, CONF & MEETS 6,300 7,000 LEVEL TEXT TEXT AMT PF96 STATE HHW CONFERENCE, STAY CURRENT ON POLICY, CALIFORNIA, 2 STAFF 1,200 HHW INFO EXCHANGE MEETINGS, STAY CURRENT ON POLICY, (5 MEETINGS), CALIFORNIA, 3 STAFF 300 SUPERVISOR TRAINING, DEVELOP SKILLS, LOCAL, 1 STAFF 500 HHW NATIONAL CONFERENCE, STAY CURRENT, ORLANDO, FL, 2 STAFF 4,500 PROFESSIONAL DEVELOPMENT, STAY CURRENT, LOCAL, STAFF 800 NON -USE FACTOR> 300- 7,000 001 - 0200 - 710.12 -05 TECH TRAIN, CONF & MEETS 6,100 6,100 LEVEL TEXT TEXT AMT PF96 POLLUTION PREVENTION TRAINING /CONF. /MEETINGS, STAY CURRENT, CONTINENTAL U.S., 2 STAFF 11000 CWEA P3S(P2) STATE CONFERENCE, STAY CURRENT, CALIFORNIA, 1 STAFF 2,100 NACWA NATIONAL PRETREATMENT AND POLLUTION PREVENTION WORKSHOP, STAY CURRENT, CONTINENTAL U-S_, 1 STAFF 3,000 6,100 001- 0200 - 750.12 -05 TECH TRAIN, CONF & MEETS 3,165 3,165 LEVEL TEXT TEXT AMT PF96 WATERUSE NATIONAL CONFERENCE, STAY CURRENT, DALLAS, TX - 1 STAFF 2,000 WATERUSE STATE CONFERENCE, STAY CURRENT, CALIFORNIA, 2 STAFF 2,000 <NON -USE FACTOR> 835- CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 10 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET 3,165 * ENVIRONMENTAL SERVICES 81,590 88,265 001 -0250- 470.12 -05 TECH TRAIN, CONF & MEETS 51,270 43,800 LEVEL TEXT TEXT AMT PF96 AUTOCAD, STAY CURRENT, CALIFORNIA, 4 STAFF 2,000 CATHODIC PROTECTION, TECHNICAL, CALIFORNIA, 1,200 1 STAFF CONCRETE CONSTRUCTION /REPAIR, TECHNICAL, 1,250 CONTINENTAL U.S., 1 STAFF CONSTRUCTION INSPECTION, STAY CURRENT, CALIFORNIA, 2,000 5 STAFF CONSTRUCTION INSPECTION, STAY CURRENT, 1,500 CONTINENTAL U.S., 1 STAFF CONSTRUCTION MANAGEMENT GENERAL, STAY CURRENT, 11950 CALIFORNIA, 3 STAFF CONSTRUCTION MANAGEMENT GENERAL, STAY CURRENT, 2,000 CONTINENTAL U.S., 2 STAFF CWEA ANNUAL CONFERENCE, STAY CURRENT, 1,400 CALIFORNIA, 2 STAFF ELECTRICAL /INSTRUMENTATION, STAY CURRENT, 1,250 CALIFORNIA, 4 STAFF GREENHOUSE GASSES /ALTERNATIVE ENERGY, TECHNICAL 1,100 CALIFORNIA, 1 STAFF LOCAL MEETINGS, PROFESSIONAL ASSOCIATIONS, 800 BAY AREA, VARIOUS STAFF MANAGEMENT SKILLS, LEADERSHIP TRAINING, 1,050 CALIFORNIA, 4 STAFF MISCELLANEOUS, STAY CURRENT, CALIFORNIA, 5 STAFF, 500 CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 11 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET PUG SEMINAR, STAY CURRENT, CALIFORNIA, 13 STAFF 1,050 PUMPS AND MOTORS, TECHNICAL, CALIFORNIA, 1,500 2 STAFF SAFETY TRAINING, STAY CURRENT, CALIFORNIA, 5 STAFF 1,100 SOILS ENG /SLIDE REPAIR, TECHNICAL, CALIFORNIA, 1,500 2 STAFF STORM WATER TRAINING, TECHNICAL, CALIFORNIA 500 6 STAFF TECHNICAL NO DIG SEMINAR, TECHNICAL, 1,850 CONTINENTAL U.S., 1 STAFF TECHNICAL SECRETARIAL SKILLS, DEVELOPMENT, 1,900 CALIFORNIA, 2 STAFF TRENCHLESS TECHNOLOGY CONFERENCE, TECHNICAL, 1,550 CONTINENTAL U.S., 1 STAFF UNDERGROUND DAMAGE PREVENTION, STAY CURRENT, 1,750 CONTINENTAL U.S., 1 STAFF UNDERGROUND PIPELINE DESIGN, STAY CURRENT, 2,000 CALIFORNIA, 5 STAFF VALUE ENGINEERING, TECHNICAL, CALIFORNIA, 1,000 I STAFF WEFTEC, STAY CURRENT, CONTINENTAL U.S., 3 STAFF, 6,100 CALIFORNIA, 4 STAFF WEF UTILITY MANAGEMENT CONFERENCE, CONTINENTAL US, 4,000 2 STAFF 43,800 001 - 0250 - 550.12 -05 TECH TRAIN, CONF & MEETS 5,800 61000 LEVEL TEXT TEXT AMT PF96 GIS /DATABASE /SQL PROGRAMMING, STAY CURRENT 2,500 CONTINENTAL U.S., 3 STAFF PROJECT MANAGEMENT, ADVANCEMENT, CONTINENTAL U.S., 400 1 STAFF CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET MAPPING CONFERENCES, STAY CURRENT, CONTINENTAL U.S., 2 TO 3 CONFERENCES, 4 STAFF MISCELLANEOUS PAGE 12 2014 -2015 FINAL BUDGET * CAPITAL PROJECTS 57,070 49,800 ------ - - - - -- ------ - - - - -- ** ENGINEERING 138,660 138,065 2,100 1,000 6,000 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 13 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET COLLECTION SYSTEM OPS. 001- 0300 - 570.12 -05 TECH TRAIN, CONF & MEETS 41,370 50,470 LEVEL TEXT TEXT AMT PF96 CWEA NORTHERN REGIONAL TRAINING CONFERENCE, 3,000 STAY CURRENT, SACRAMENTO, CA, 4 STAFF CWEA ANNUAL CONF., STAY CURRENT, SAN DIEGO 10,500 CA, 7 STAFF (INCLUDING SAFE WORKER OF THE YEAR) CWEA NORTHERN REGIONAL SAFETY TRAINING CONFERENCE, 1,000 SAFETY UPDATES, WOODLAND, CA, 10 STAFF CWEA /SF BAY SECTION MEETINGS, STAY CURRENT, 1,000 LOCAL, CSO STAFF (ADDITIONAL PARTICIPATION BY OTHER INTERESTED STAFF IS NOW INCLUDED) WEFTEC, NEW ORLEANS, LA, CONTINENTIAL US, 2 STAFF 6,000 WEF COLLECTION SYSTEM CONFERENCE, STAY CURRENT, 2,500 OUT OF STATE, 2 STAFF WEF MID -YEAR CONF., OUT OF STATE, 2 STAFF 3,000 TECHNICAL TRAINING FOR LOCATING AND CCTV CREWS 2,000 (INCLUDING LOCATOR REQUALIFICATION, 4 @ $150), STAY CURRENT (2 -3 CLASSES), LOCAL, 6 STAFF SUPERVISOR TRAINING, PROFESSIONAL TRAINING 1,500 (2 -3 CLASSES), LOCAL, VARIOUS STAFF PUBLIC FLEET SUPERINTENDENTS' ASSOC. (PFSA) 720 MEETINGS, STAY CURRENT (12 MTGS.), LOCAL, 2 STAF MECHANICS' SKILLS -BASED TRAINING WORKSHOPS, STAY 3,500 CURRENT (3 -4 CLASSES), LOCAL, 2 STAFF NTEA TRUCK SHOW, INDIANAPOLIS, IN 2,000 1 FLEET STAFF COMPUTER CLASSES INCLUDING ACCESS AND EXCEL 1,500 TECH SERVICES, LOCAL 3 STAFF CWEA -TCP CEU- RELATED CREW TRAINING SEMINARS, 1,500 MAINTAIN REQUIRED CERTIFICATION (3 -5 CLASSES), LOCAL, CSO STAFF CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 14 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET STATE PLANT OPERATION AND WATER DISTRIBUTION 750 OPERATOR CLASSES, MAINTAIN CERTIFICATION (1 -2 CLASSES), CALIFORNIA, 1 STAFF PUMPER & CLEANER ENVIRONMENTAL SHOW AND EXPO, 3,000 STAY, INDIANAPOLIS, IL 2 STAFF TRAVEL FOR MEETINGS OF CASSE / BENCHMARKING GROUP, 1,000 INDUSTRY UPDATES (4 CLASSES), CALIFORNIA, 1 STAFF MISCELLANEOUS OUTSIDE LUNCH /DINNER MEETINGS, 500 INDUSTRY UPDATES (6 -8 CLASSES), LOCAL, CSO STAFF UTC, REGIONAL / CONTINENTAL US, 2 STAFF 3,000 LOCATOR /DIGGER, CONTINENTAL US, 1 STAFF 750 MISCELLANEOUS TRAINING MATERIALS 500 CWEA MID SUMMER CONFERENCE, CAMBRIA, 2 STAFF 11000 CWEA, BACWA, TRI -TAC, WATERUSE LOCAL MEETINGS, 2,000 REGULATORY AND OTHER MEETINGS, P. SEITZ PROFESSIONAL TRAINING, ADMIN, 2 STAFF 600 NON USE FACTOR 2,350 - 50,470 * OPERATIONS SUPPORT ** COLLECTION SYSTEM OPS. 41,370 50,470 ------ - - - - -- ------ -- - - -- 41,370 50,470 CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET PLANT OPERATIONS 001 - 0400 - 410.12 -05 TECH TRAIN, CONF & MEETS 15,000 LEVEL TEXT PF96 OPERATIONS AND MAINTENANCE PROFESSIONAL MEETINGS, NETWORK, LOCAL, (3 MEETINGS), 3 STAFF TRI -TAC MEETINGS, KEEP INFORMED ON WASTEWATER REGULATORY ISSUES, CALIFORNIA (6 MEETINGS), 2 STAFF CALIFORNIA ASSOCIATION OF SANITATION AGENCIES (CASA) MEETINGS /CONFERENCES (2 MEETINGS). CALIFORNIA, 2 STAFF WATER ENVIRONMENT FEDERATION CONFERENCE (1 MEETING), CONTINENTAL U.S., 3 STAFF CALIFORNIA WATER ENVIRONMENTAL ASSOCIATION ANNUAL CONFERENCE (1 MEETING), CALIFORNIA, 3 STAFF CASA WASHINGTON, D.C., CONFERENCE (1 MEETING), CALIFORNIA, I STAFF NATIONAL ASSOCIATION OF CLEAN WATER AGENCIES CONFERENCE, KEEP CURRENT ON MATTERS CONCERNING TH DISTRICT AND TO REPRESENT THE DISTRICT'S INTEREST (2 MEETING), CONTINENTAL U.S., 2 STAFF 001 - 0400 - 700.12 -05 TECH TRAIN, CONF & MEETS 1,200 LEVEL TEXT PF96 COMPUTER AND /OR BUSINESS SKILLS CLASSES /SEMINARS, STAY CURRENT ON COMPUTER AND BUSINESS SKILLS, (6 CLASSES), LOCAL, 3 STAFF 001 -0400- 740.12 -05 TECH TRAIN, CONF & MEETS 2,550 LEVEL TEXT PF96 CWEA NORTHERN REGIONAL TRAINING CONFERENCE OR CWEA ANNUAL CONFERENCE, FOR POD SAFETY PERSON OF THE YEAR, CALIFORNIA, 1 STAFF CWEA SAFETY COMMITTEE PAGE 15 2014 -2015 FINAL BUDGET 21,000 TEXT AMT 750 300 1,250 9,000 4,500 1,200 4,000 E S 21,000 1,200 TEXT AMT 1,200 1,200 3,100 TEXT AMT 1,000 200 CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET SAFETY CENTER FORUM MONTHLY MEETINGS PASMA CWEA ANNUAL CONFERENCE, POD SAFETY SPECIALIST, CALIFORNIA, 1 STAFF ASSE PAGE 16 2014 -2015 FINAL BUDGET * MANAGEMENT 18,750 001 -0420- 720.12 -OS TECH TRAIN, CONF & MEETS 8,200 LEVEL TEXT PF96 CWEA NORTHERN REGIONAL TRAINING CONFERENCE, (1 CONFERENCE), CALIFORNIA, POD STAFF CWEA ANNUAL CONFERENCE, STAY CURRENT ON TECHNICAL INFORMATION, (1 CONFERENCE), CALIFORNIA, POD STAFF PITTCON /WEF CONFERENCE (1 CONFERENCE), CONTINENTAL US, 1 STAFF LIMS TRAINING, CALIFORNIA, POD STAFF AGILENT GC, GC -MS, AND /OR ICP -MS COURSE, STAY CURRENT WITH SOFTWARE TRAINING, (1 OR 2 CLASSES), CALIFORNIA, POD STAFF ICP -MS TRAINING,CONTINENTAL USA, 3 DAY, WAN, S. SETAC MISCELLANEOUS: CWEA LUNCH /DINNER MEETINGS, CALFED CONFERENCE, RESTEK MS, COMPUTER TRAINING, CRYSTAL REPORTS, TECHNICAL TRAINING, (VARIOUS CLASSES /MEETINGS), CALIFORNIA, POD STAFF CRYSTAL REPORTS DESIGNER $900X2 =$1800 EXCEL VBA $350X3 =$1050 EXCEL $300X5 =$1500 (NON USE FACTOR) 001 -0420- 730.12 -05 TECH TRAIN, CONF & MEETS 20,000 LEVEL TEXT 200 200 1,000 500 3,100 25,300 8,700 TEXT AMT 1,000 1,000 2,000 1,500 850 2,500 2,500 4,350 7,000- 8,700 17,000 TEXT AMT CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS PAGE 17 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET PF96 CWEA NORTHERN SAFETY DAY, FOCUS ON SAFETY AWARENESS, 1 MEETING, CALIFORNIA, 10 STAFF 1,000 CWEA ANNUAL CONFERENCE, 1 MEETING, CALIFORNIA, 2,000 3 POD STAFF CWEA NORTHERN REGIONAL TRAINING CONFERENCE, 1 2,500 MEETING, CALIFORNIA, POD STAFF WEFTEC CONFERENCE, KEEP UP -TO -DATE ON CURRENT 4,500 TECHNOLOGY, 2 MEETING, CONTINENTAL U.S., POD STAFF TRAINING CLASSES FOR OPERATOR CERTIFICATION 7,000 EXAMINATIONS, (8 CLASSES), LOCAL, 12 STAFF 17,000 001- 0420 - 760.12 -05 TECH TRAIN, CONF & MEETS 22,900 LEVEL TEXT PF96 CALIFORNIA WASTEWATER CLIMATE CHANGE GROUP MEETINGS, STAY CURRENT ON GREENHOUSE GAS REGULATIONS, (6 MEETINGS), CALIFORNIA, 1 STAFF TRI -TAC MEETINGS, KEEP INFORMED ON WASTEWATER REGULATORY ISSUES, (6 MEETINGS), CALIFORNIA, POD STAFF CASA MEETINGS /CONFERENCES, (3 MEETINGS), CALIFORNIA, POD STAFF NACWA ANNUAL CONFERENCE, STAY CURRENT ON REGULATORY ISSUES, (2 SUMMER, 1 WINTER) CONTINENTAL U.S., 2 POD STAFF WEF ANNUAL CONFERENCE, (1 CONFERENCE), CONTINENTAL U.S., 2 POD STAFF WERF CONFERENCE, (1 CONFERENCE), CONTINENTAL U.S., 2 POD STAFF WASTEWATER TRAINING CWEA ANNUAL CONFERENCE CALIFORNIA,3 POD STAFF,STAY CURRENT ON WASTEWATER ISSUES 24,400 TEXT AMT 500 200 1,000 7,500 5,000 6,000 1,000 3,000 CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BACWA AIR COMMITTEE, POD STAFF, 4 MEETINGS, STAY CURRENT ON AIR ISSUES 001 - 0420 - 770.12 -OS TECH TRAIN, CONF & MEETS 2,200 LEVEL TEXT PF96 DYNAC TRAINING, STAY CURRENT ON SKILLS, LOCAL, POD STAFF WEF ANNUAL CONFERENCE (1 CONFERENCE), CONTINENTAL U.S., POD STAFF PROCESS CONTROL AND /OR SPECIALTY CONFERENCE, STAY CURRENT ON PROCESS SKILLS (I OR 2 CONFERENCES), CONTINENTAL U.S., POD STAFF UNITY PRO PLC TRAINING, STAY CURRENT ON SKILLS, CALIFORNIA, 2 STAFF CONTROL SYSTEM AND /OR PROGRAMMABLE LOGIC CONTROLLERS AND ASSOCIATED APPLICATION TRAINING, STAY CURRENT ON PROGRAMMING ISSUES, (1 OR 2 CLASSES), CALIFORNIA, 1 STAFF MISC LOCAL MEETINGS PAGE 18 2014 -2015 FINAL BUDGET 200 24,400 12,200 TEXT AMT 500 3,000 500 2,000 6,000 200 12,200 * OPERATIONS 53,300 001 - 0440 - 800.12 -05 TECH TRAIN, CONF & MEETS 18,500 LEVEL TEXT PF96 SUPERVISION AND MANAGEMENT TRAINING CLASS, KEEP SKILLS CURRENT, LOCAL, POD STAFF CWEA NORTHERN SAFETY DAY, STAY CURRENT ON SAFETY ISSUES, CALIFORNIA, POD STAFF CWEA NORTHERN REGIONAL TRAINING CONFERENCE AND /OR CWEA ANNUAL CONFERENCE, STAY CURRENT ON CALIFORNIA ISSUES, (2 CONFERENCES), CALIFORNIA, POD STAFF TECHNICAL TRAINING, MECHANICAL, STAY CURRENT IN SKILLS WITH PUMPS, MECHANICAL SEALS, BEARINGS, LASER ALIGNMENT, BOILERS, CAKE PUMPS, (VARIOUS CLASSES), CALIFORNIA /CONTINENTAL U-S., POD STAFF 62,300 25,700 TEXT AMT 1,000 1,000 3,500 4,000 CENTRAL CONTRA COSTA SANITARY DISTRICT 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL 'TRAINING, CONFERENCES AND MEETINGS 2013 -2014 FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET PAGE 19 2014 -2015 FINAL BUDGET TECHNICAL TRAINING, ELECTRICAL /INSTRUMENTATION, STAY CURRENT IN SKILLS WITH POWER DISTRIBUTION/ PROTECTION, THERMOGRAPHY, PROTECTIVE RELAYS, CATHODIC PROTECTION VFDS, PLCS, (VARIOUS CLASSES), CALIFORNIA /CONTINENTAL U.S., POD STAFF 5,000 TECHNICAL TRAINING, COMPUTERS, STAY CURRENT IN SKILLS, (VARIOUS CLASSES), LOCAL, POD STAFF 1,000 TECHNICAL TRAINING, BUILDINGS AND GROUNDS, DEVELOP AND MAINTAIN SKILLS WITH IRRIGATION, PUMPS, FLOORING REPAIR,-PESTICIDE/HERBICIDE APPLICATION, (VARIOUS CLASSES), CALIFORNIA, POD STAFF 3,000 MAINSAVER TRAINING, 3 DAYS, ON -SITE, POD STAFF 7,200 25,700 001 -0440- 860.12 -05 TECH TRAIN, CONF & MEETS 3,400 2,900 LEVEL TEXT PF96 POWER ASSOCIATION OF NORTHERN CALIFORNIA MEETINGS, OBTAIN ENERGY INDUSTRY INFORMATION FOR INFORMED DECISIONS ON DISTRICT ENERGY MANAGEMENT, (6 MEETINGS), LOCAL, POD STAFF ENVIRONMENTAL ENERGY USERS GROUP, GAIN INFORMATION ON ALTERNATIVE ENERGY PRODUCTION METHODS, CALIFORNIA, POD STAFF CWEA NORTHERN REGIONAL TRAINING CONFERENCE AND /OR CWEA ANNUAL CONFERENCE, STAY CURRENT ON WASTEWATER INDUSTRY ISSUES, (2 CONFERENCES), CALIFORNIA, POD STAFF * MAINTENANCE ** PLANT OPERATIONS TEXT AMT 21,900 28,600 ------ - - - - -- --- --- - - - - -- 93,950 116,200 400 700 1,800 2,900 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 20 2014 -2015 OPERATIONS & MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS 2013 -2014 2014 -2015 FINAL FINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET PUMP STATIONS 001- 0500- 930.12 -05 TECH TRAIN, CONF & MEETS 11,990 12,160 LEVEL TEXT TEXT AMT PF96 BASIC TECHNICAL TRAINING, (2 -3 CLASSES), STAY 1,850 CURRENT, CONTINENTAL US CWEA STATE CONFERENCE, STAY CURRENT, SAN DIEGO 3,000 CA, 3 STAFF CWEA NORTHERN REGIONAL TRAINING CONFERENCE, 11500 STAY CURRENT, SACRAMENTO, CA, 3 STAFF SUPERVISOR /SUPERINTENDENT TRAINING, STAY CURRENT, 700 LOCAL, 3 STAFF CWEA NORTHERN REGIONAL SAFETY TRAINING CONFERENCE, 380 STAY CURRENT, WOODLAND, 4 STAFF MISCELLANEOUS TRAINING EXPENSES (REIMBURSEMENTS 3,500 FOR CWEA /BUSINESS LUNCHES /DINNERS AND EXPENSES FOR TRAINING - RELATED TRAVEL) AWWA ONLINE TRAINING, CONTACT HOURS 230 AWWA CA -NV FALL CONFERENCES, SACRAMENTO, 1 STAFF 11000 12,160 * PUMP STATIONS 11,990 ------ - - - - -- ------ 12,160 - - - - -- ** PUMP STATIONS 11,990 12,160 * ** RUNNING EXPENSE 393,570 446,995 393,570 446,995 $6,000,000 $5,000,000 $4,000,000 N e $3,000,000 c $2,000,000 $1,000,000 $0 9h g1 9ci O^ Oh ph 1 O°j .�'� Nb ^b ^'1 n9 ti^ tih ,yh ,t'1 tig rV ry ° ry�vr ryas ryoti rya e �o� ryoar �y0 ryoyti ryoyor ryory� ryoyer Fiscal Year Central Contra Costa Sanitary District Summary Of Current Debt Service Type Of Debt 131994/1998/2002 Refunding Revenue Bonds 132009 Bonds ■ Recycled Water Loan Tvne Of Debt Summary Fiscal Year Principal Amortization & Interest Total Debt Service 2009 Bonds Amortization & Total Principal Interest Debt Service Principal Interest Total Debt Service 1994 -95 688,127 688,127 1995 -96 1,458,830 1,458,830 1996 -97 755,000 1,459,741 2,214,741 1997 -98 790,000 1,421,245 2,211,245 1998 -99 835,000 1,150,177 1,985,177 $139,194 47,925 187,119 1999 -00 725,000 1,221,898 1,946,898 114,900 72,219 187,119 2000 -01 1,245,000 1,181,356 2,426,356 117,887 69,232 187,119 2001 -02 1,285,000 1,195,057 2,480,057 120,952 66,167 187,119 2002 -03 1,330,000 1,832,680 3,162,680 124,097 63,022 187,119 2003 -04 1,375,000 1,790,547 3,165,547 127,323 59,796 187,119 2004 -05 1,995,000 1,719,372 3,714,372 130,634 56,486 187,119 2005 -06 2,060,000 1,641,214 3,701,214 134,030 53,089 187,119 2006 -07 2,135,000 1,559,500 3,694,500 137,515 49,604 187,119 2007 -08 2,210,000 1,472,113 3,682,113 141,090 46,029 187,119 2008 -09 2,300,000 1,379,326 3,679,326 144,759 42,360 187,119 2009 -10 2,390,000 190,068 2,580,068 1,255,607 1,255,607 148,522 38,597 187,119 2010 -11 3,460,000 2,027,168 5,487,168 152,384 34,735 187,119 2011 -12 3,465,000 1,888,601 5,353,601 156,346 30,773 187,119 2012 -13 3,605,000 1,775,376 5,380,376 160,411 26,708 187,119 2013 -14 3,720,000 1,645,435 5,365,435 164,582 22,538 187,119 2014 -15 3,865,000 1,494,218 5,359,218 168,861 18,258 187,119 2015 -16 2,210,000 1,394,785 3,604,785 173,251 13,868 187,119 2016 -17 2,300,000 1,295,051 3,595,051 177,756 9,363 187,119 2017 -18 2,405,000 1,217,926 3,622,926 182,377 4,742 187,119 2018 -19 2,480,000 1,123,235 3,603,235 2019 -20 2,580,000 1,020,701 3,600,701 2020 -21 2,685,000 922,578 3,607,578 2021 -22 2,785,000 812,111 3,597,111 2022 -23 2,900,000 693,499 3,593,499 2023 -24 3,015,000 568,720 3,583,720 2024 -25 1,905,000 488,937 2,393,937 2025 -26 1,975,000 407,102 2,382,102 2026 -27 2,060,000 320,001 2,380,001 2027 -28 2,145,000 229,281 2,374,281 2028 -29 2,235,000 134,764 2,369,764 2029 -30 1 1 1 1 2,330,000 1 16,533 1 2,346,533 rinai raymenc mane rrom rieserve rune ccb 4/29/2014 9:37 AM N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\debtgraphs PREPARED 04/29/14, 09:27:12 PROGRAM GM601L 2011 -12 ACTUAL CENTRAL CONTRA COSTA SANITARY DIS' BUDGET SUMMARY BY ACCOUNT W /DETAIL FISCAL YEAR 2013 -2014 2012 -13 BUDGET ACTUAL 2013 -14 14 -15 BUDGET FINAL PASS ACCOUNT NUMBER ACCOUNT DESCRIPTION DEBT SERVICE 004- 0000 - 300.45 -50 1998 BOND INTEREST INCOME 0 004 - 0000 - 300.45 -51 2002 BOND INTEREST INCOME 0 004- 0000- 300.45 -52 RECYC H2O LOAN INT INCOME 0 004 - 0000- 300.45 -53 2009 BOND INTEREST INCOME 139,181 - LEVEL TEXT PF96 US BANK CD'S(2009A /2009B) LESS US BANK FEES $2,750 USED 0.9% INTEREST RATE BASED ON US BANK CD RATE OF 0.97% ON 3 -YR CD'S 2 -YR CD'S YIELDING 0.36% 'RICT - FINAL PASS BUD 14 -15 BUD 13 -14 VAR VAR 0 0 0 0 .00 0 0 0 0 .00 0 0 0 0 .00 28,537 25,000 40,700 15,700- 62.80 - TEXT AMT 40.700 40,700 004 - 0000- 300.46 -00 TAX REVENUE 5,679,901 5,538,959 5,563,816 5,535,647 LEVEL TEXT TEXT AMT PF96 BOND PRINCIPAL 3,865,000 2009 BONDS - GROSS INTEREST 1,891,307 BOND ISSUANCE AMORITIZED COSTS 19,705 FEDERAL TAX SUBSIDY ON BAB PORTION (REDUCED 7.2 %)* 386,785 - RECYCLED WATER LOAN 187,120 LESS RESERVE INTEREST (NET OF $2,750 USBANK FEES) 40,700 - ROUNDING *DUE TO CONGRESSIONAL SEQUESTRATION $416,794 - $30,009 = $386,785 ** REVENUE 28,169 .51 5,535,647 ----- - - - - -- ----- - - - - -- ----- - - - - -- ------ - - - - -- ----- - - - - -- --- - - - - -- 5,540,720 5,567,496 5,588,816 5,576,347 12,469 .22 5,540,720 5,567,496 5,588,816 5,576,347 12,469 .22 PAGE 1 PREPARED 04/29/14, 09:27:12 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 2 PROGRAM GM601L BUDGET SUMMARY BY ACCOUNT W /DETAIL - FINAL PASS FISCAL YEAR 2013 -2014 2011 -12 2012 -13 BUDGET BUD 14 -15 2 ACTUAL ACTUAL 2013 -14 14 -15 BUDGET BUD 13 -14 VAR ACCOUNT NUMBER ACCOUNT DESCRIPTION FINAL PASS VAR 004 - 0000 - 888.12 -50 1998 BOND INTEREST EXP 0 0 0 0 0 .00 004 - 0000- 888.12 -51 2002 BOND INTEREST EXP 0 0 0 0 0 .00 004 -0000- 888.12 -52 RECYC H2O INTEREST EXP 30,773 26,708 22,538 18,258 4,280 18.99 LEVEL TEXT TEXT AMT PF96 RECYCLED WATER PRINCIPAL - $168,861 RECYCLED WATER INTEREST 18,258 18,258 004- 0000 - 888.12 -53 2009 BOND DEBT EXPENSE 1,888,601 1,775,376 1,681,696 1,524,227 157,469 9.36 LEVEL TEXT TEXT AMT PF96 9/2014 INTEREST $ 336,690.00 .1,524,227 3/2015 INTEREST 932,770.00 6/2015 INTEREST 621,846.67 BOND ISSUANCE COST 19,705.41 TAX SUBSIDY - 416,794.00 LESS 7.2% SEQUESTRATION 30,009.18 1,524,227 * ----- - - - - -- 1,919,374 ----- - - - - -- 1,802,084 ----- - - - - -- 1,704,234 ------ - - - - -- 1,542,.485 ----- - - - - -- 161,749 -- - - - - - -- 9.49 ** DEBT SERVICE 1,919,374 1,802,084 1,704,234 1,542,485 161,749 9.49 *** DEBT SERVICE ----- - - -- -- 7,460,094 ----- - - - - -- 7,369,580 ----- - - - - -- 7,293,050 ------ - - - - -- 7,118,832 ----- - - - - -- 174,218 --- - - - - -- 2.39 * * ** DEBT SERVICE 7,460,094 7,369,5.80 7,293,050 7,118,832 174,218 2.39 * * * ** DEBT SERVICE - ----- - - - - -- 7,460,094 ----- - - - - -- 7,369,580 ----- - - - - -- 7,293,050 ------ - - - - -- 7,118,832 ----- - - - - -- 174,218 --------- 2.39 7,460,094 7,369,580 7,293,05.0 7,118,832 174,218 2.39