HomeMy WebLinkAbout09. Draft FY 2014-15 O&M and Debt Fund Budgetsq.
Central Contra Costa Sanitary District
May 1, 2014
TO: BOARD OF DIRECTORS
VIA: ROGER S. BAILEY, GENERAL MANAGER
FROM: THEA VASSALLO, FINANCE MANAGER
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:%000UNTINGIGMTEMPIIBUDGET 12014-2015 BUDGE RDraft 201415 08M and Debt Budgets.doex
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
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:
-"/ < at 6• ,�Y
K vRoger S. Bail
Counsel or the District General Mana er
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 SSG
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 298
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Page 1 of 6
POSITION PAPER
Board Meeting Date: May 15, 2014
subjects 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
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 \GMTEMPI \BUDGET\2014 -2015 BUDGE RBudget Review OM and DS 14 -15 PP 5- 15- 14.docx
POSITION PAPER
Board Meeting Dater 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:
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 :\ACCOUNTING \GMTEMPI\BUDGET12014 -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 %
Sewer Service Charge
$ 61,253,000
$ 69,447,000
$ 8,194,000
13.40/a
City of Concord
12,600,000
13,500,000
900,000
7.1%
All Other
3,335,200
3,284,600
(50,600)
-1.5%
Total
$ 77,188,200
$ 86,231,600
9,043,400
11.70
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 :\ACCOUNTING \GMTEMPI\BUDGET12014 -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
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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 O/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 \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
• 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 %o 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 million higher in Budgeted FY 2014 -15 than
Projected FY 2013 -14. This is largely due to the Roto - Rooter TV Inspection
Program contract switching to the O &M budget from the Capital budget, and due
to some drought preparation expenses.
• 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 \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
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
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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
$ 5,576,347
N: \ACCOUNTING \GMTEMP1 \BUDGET\2014 -2015 BUDGET\Debt Service Fund - Attachment 1
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
. - - --
9 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- 300.19
-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
95,000
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
2.4,000
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- 0.000- 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
06--]
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
- • I
Accrued
Compensated
Absence
Total District Salaries, Benefits, and Capitalized Administrative Overhead Expense
BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14
*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
Projected • • Favorable /(Unfavorable)
FY 2013 -14 Variance $
Variance %
Variance Explanations
O &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.
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 %)
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
premiums)
276,293 r (64,752)
3,384,400 1 of 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.
O &M 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.
O &M Benefit Vacancy Factor
(1,135,000) 159,000
(14.01 %)
3% of budgeted benefits.
The Capitalized Administrative Overhead
p' ad 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 by an increase in salaries.
O &M Capitalized Administrative Overhead
Credit
• r • ' 317 280
(4,124,238) ( )
7.69%
( )
2
Increase largely due to employee benefit rate increases, mainly in retirement and medical.
*CAPITAL SALARY AND BENEFITS
Total O &M and Capital
9,759,930 r (416,365)
1 $ 69,052,097 : • (7,768,797)
(4.27 %)
(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-
1,564,386
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
253,157
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
ILI
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 ABS
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-
3,462,687-
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
477,350
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
139,325
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
5,000
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
9,680
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 ABS.
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
1.08,000
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
56,400
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
501000-
** 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
500
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 49,899-
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- .44-
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
16,000-
* 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.,
1 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
11000
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,
1,950
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
Ay e1 ac' O^ O� op O°j '.� N ^h �1 �9 ti° ti� by ry1 ryg
ti ry ° ry�vr ryas ryoti rya a �o� ryoar �y0 ryoyti ryoyor ryory� ryoyer
Fiscal Year
Central Contra Costa Sanitary District
Summary Of Current Debt Service
Type Of Debt
0 1994/1998/2002 Refunding Revenue Bonds 02009 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
Final Payment made trom Reserve Fund
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
----- - - - - --
174,21.8
--- - - - - --
2.39
* * ** DEBT SERVICE
7,460,094
7,369,580
7,293,050
7,118,832
174,218
2.39
* * * ** DEBT SERVICE -
-----
- - - - --
7,460,094
----- - - - - --
7,369,580
----- - - - - --
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