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HomeMy WebLinkAbout04.c. April 2014 Financial StatementsCENTRAL CONTRA COSTA SANITARY DISTRICT May 16, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Va ' nce Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2014: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 50,505,450 50,043,032 462,418 Expenses lower due to vacant positions and associated benefit savings from those positions. Chemicals 1,269,830 1,147,595 122,235 Lower Polymer expense than anticipated due to good effluent quality requiring less polymer usage. Other Chemicals expense lower due to timing of invoices. We anticipate a reduction of this positive variance once the invoices are posted. Repairs & Maintenance 3,137,850 2,370,419 767,431 Lower than budget thus far for Outside Repairs & Maintenance expense as budget is evenly distributed versus actual expenses occurring sporadically. Some of the major budgeted work for POD and CSO such as furnace repair, Cogen maintenance, and paving will be done during the last quarter of the fiscal year. We anticipate some savings, however, as some repairs cost less than anticipated. Hauling & Disposal 870,360 648,704 221,656 Savings from expenses associated with transportation and disposal of paint waste is being paid by PaintCare program rather than the District as was budgeted. Outside Services 2,369,705 1,583,938 785,767 Majority of the variance is due to Technical Services account. Several of the budgeted expenditures such as Air Source Testing, Sampling Study, Toxicity Test, and Water Study will be incurred by the end of this fiscal year. Materials & Supplies 1,679,816 1,502,154 177,662 All supplies expense line items lower than budget so far this fiscal year. We anticipate these variances to be lower as the year progresses. Other Expenses 1,651,860 1,427,015 224,845 Public Agency fees, Tuition Reimbursement, and Technical Training expenses lower than budget. These variances are expected to decrease as the fiscal year progresses. CENTRAL CONTRA COSTA SANITARY DISTRICT May 15, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2014: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 3,991,660 7,108,804 3,117,144 Large fees from apartment projects in Walnut Creek (Paragon Apartments on Civic Drive, The Arroyo apartments on Arroyo Way and Lacassie Ave condominium project) in addition to KB Homes project in San Ramon. Tax Revenue 6,700,000 7,317,359 617,359 Adjustments from County. 0 FINANCIAL STATEMENT SUMMARY April 2014 O & M Revenue April 2014 Actual Budget Variance O & M Expenses 5,288 5,658 370 6.5% Year- to- date Favorable Variance > $1 OK: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: J. Weeks YEAR -TO -DATE Actual Budget Variance 61,168 60,747 421 0.7% YEAR -TO -DATE Actual Budget Variance 63,065 65,774 2,709 4.1% Variance 460 0 122 0 767 222 47 786 178 225 2,807 Total Labor Charges 0 Chemicals 0 Utilities (95) Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 2,712 Sewer Construction YEAR -TO -DATE Revenue 21,903 Expense 18,715 Over /Under 3,188 TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's; LAIF yield as of April 2014 was 0.233 %. PREPARED 5/12/14, 14:02:47 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ ------ ---------- ------ ----- - -- CURRENT ASSETS CASH 17,262,248.91 1,006,916.94 PETTY CASH ACCUM DEPR - INTANGIBLE 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 256,307.44 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,577.50 ACCOUNTS RECEIVABLE -COBRA .00 A /R -SSC DIRECT BILL 11,470.58 COMPUTER PURCHASE PROGRAM 13,861.83 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 26,250.00 PREPAID EXPENSES 879,099.47 PREPAID RETIREMENT 5,178,977.33 SUPPLIES & MATERIAL INV 2,058,670.60 DUE FROM S/C 120,638,424.69 DUE FROM S/I 60,318.87 DUE FROM DEBT FUND 18. 7,119.25 TOTAL CURRENT ASSETS NET PROPERTY, PLANT & EQUIPMENT LAND 17,262,248.91 INTANGIBLE ASSETS 4,596,467.00 ACCUM DEPR - INTANGIBLE 135,315.72 - BUILDINGS 36,120,719.95 ACC DEPR- BUILDINGS 8,059,167.55 - TREATMENT PLANT 299,830,466.06 ACC DEPR- TREATMENT PLANT 180,670,823.91 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 24,342,929.15 - SEWAGE COLLECTION FACIL 311,633,989.21 OUTFALL SEWERS 11,338,934.72 FURNITURE & EQUIPMENT 15,651,212.16 ACC DEPR -FURN & EQUIP 11,851,588.19 - VEHICLES 6,558,064.91 ACC DEPR - VEHICLES 4,100,982.35 - RECY WATER INFRASTRUCTURE 13,515,026.00 ACCUM DEPRC -RECY WATER 5,898,342.72 - ACC DEPR - SEWAGE COL SYS 53,103,663.00 - ACC DEPR - OUTFALL 3,012,480.78 - CONTRIBUTED SEWER LINES 150,834,929.81 ACC DEPR - CONTRIB ASSETS 51,127,280.04 - CONSTRUCTION IN PROGRESS 24,533,253.67 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO S/C 64,683,620.77- 130,424,536.45 603,985,468.92 ----- --- - - - - -- 734,410,005.37 -------- - - - - -- -------------- OWN PREPARED 5/12/14, 14:02:47 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE --------------------------------------------------------------------------------------------------------- --------------------- - - - - -- DUE TO S/I .00 DUE TO DEBT FUND 59,742,287.37 - ACCOUNTS PAYABLE 287,109.96 - SALES TAX PAYABLE 2,577.81 - ACCRUED WAGES PAYABLE 878,023.96 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 HARTFORD .00 NATIONAL DEFERRED .00 ICMA .00 RETIREMENT CONTRIB W/H 1,459,937.13 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 6,988.00- WELLNESS PAYMENTS .00 KAISER PERMANENTE 798.67 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 128.55 LIFE INS .44 DELTA DENTAL 62.46 POST EMP. BENEFIT -OPEB 510,237.77 CAFETERIA PLAN PAYABLE 54,167.40 - PERMIT CLEARING 383.80 - WORKERS' COMP INS PAYABLE 251,295.11 ACCRUED COMPENSATED ABS. 3,454,466.53 - REFUNDABLE DEPOSITS 20,280.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 134,563.07- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 151,143,277.57 - 93,824,554.51- 75,301,279.00- 273,399,534.67- 12,572,710.28- 63,065,114.82 61,168,342.40- 130,065,421.76- 604,344,583.61- -------------- 734,410,005.37- -------------- 0 PREPARED 5/08/14, 11:08:38 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY --- DISTRICT PERIOD ENDING: --- - - - -- -------------------------------------------------------------------------- 4/30/2014 ----- FUND --------- ------ -- ---- - 001 RUNNING EXPENSE -- --- ------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 8,258 6,168 2,090- 25.3- 82,580 228,648 146,068 176.9 99,100 230.7 2300 SEWER SVC CHRG- COUNTY 28,118,500 25,492,801 2,625,699- 9.3- 57,994,400 57,455,031 539,369- .9- 58,580,200 98.1 2400 SEWER SVC CHRG - DIRECT 0 9,080 9,080 .0 874,400 1,016,970 142,570 16.3 874,400 116.3 2500 SEWER SVC CHRG -PRIOR YEAR 1,833- 0 1,833 100.0- 18,330- 4,416 22,746 124.1- 22,000- 20.1 - SEWER SERVICE CHARGES 28,124,925 25,508,049 2,616,876- 9.3- 58,933,050 58,705,065 227,985- .4- 59,531,700 98.6 2600 SERVICE CHARGES- CONCORD 0 0 0 .0 0 0 0 .0 12,800,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 12,800,000 .0 1000 PERMIT /APPLICATION FEES 19,166 52,241 33,075 172.6 191,660 337,385 145,725 76.0 230,000 146.7 1700 SEPTIC TANK DUMPING 5,416 14,580 9,164 169.2 54,160 87,476 33,316 61.5 65,000 134.6 1900 OVERTIME INSPECTION 750 1,223 473 63.1 7,500 12,503 5,003 66.7 9,000 138.9 2000 SIDE SEWER INSPECTION 40,750 80,776 40,026 98.2 407,500 640,710 233,210 57.2 489,000 131.0 2700 SALES 166 70 96- 57.8- 1,660 2,470 810 48.8 2,000 123.5 2900 OTHER SERVICE CHARGES 2,000 1,341 659- 33.0- 80,500 98,943 18,443 22.9 145,000 68.2 3000 INDUSTRIAL PERMIT FEES 0 6,560 6,560 .0 47,500 77,592 30,092 63.4 95,000 81.7 3200 NEW INDUSTRY PERMIT FEES 833 0 833 - 100.0- 8,330 5,597 2,733- 32.8- 10,000 56.0 3301 3500 POLLUTION PREVENTION LEASE RENTAL INCOME 0 43,941 4,413 42,228 4,413 1,713- .0 3.9- 18,000 439,410 16,103 482,599 1,897- 43,189 10.5- 9.8 24,000 527,300 67.1 91.5 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 66,666 2,272 64,394- 96.6- 333,330 255,234 78,096- 23.4- 102,000 250.2 4300 ANNEXATION CHARGES 2,000 8,702 6,702 335.1 20,000 48,022 28,022 140.1 24,000 200.1 4500 INTEREST INCOME 0 2- 2- .0 0 92- 92- .0 119,000 .1- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 57,500 71,696 14,196 24.7 172,500 210,733 38,233 22.2 230,000 91.6 5600 HOUSE HAZARD WASTE REIMB 3,000 5,762 2,762 92.1 30,000 58,908 28,908 96.4 745,000 7.9 6000 MISCELLANEOUS INCOME 0 21,327 21,327 .0 0 127,027 127,027 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 1,660 2,068 408 24.6 2,000 103.4 OTHER REVENUES 242,354 313,189 70,635 29.2 1,813,710 2,463,278 649,568 35.8 2,820,300 87.3 FUND TOTALS 28,367,279 25,821,238 2,546,041- 9.0- 60,746,760 61,168,343 421,583 .7 75,152,000 81.4 PREPARED 5/08/14, 9:13:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 ------ OBJ ----------- ------- - - - - -- ----------------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- - - - - -- --- YEAR -TO- DATE -------- - - -- -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 142,275 39,135 21.6 1,814,100 1,453,236 360,864 19.9 2,176,963 66.8 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,877,948 85,189 4.3 19,631,370 18,817,334 814,036 4.1 23,557,800 79.9 0103 SALARIES & WAGES -COMP ABS 25,000 29,294 4,294- 17.2- 250,000 276,022 26,022- 10.4- 300,000 92.0 0105 OVERTIME 80,781 71,813 8,968 11.1 807,810 744,417 63,393 7.8 969,535 76.8 0106 STANDBY PAID 18,975 16,879 2,096 11.0 189,750 185,400 4,350 2.3 227,723 81.4 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 424,970- 0 424,970 -100.0 510,000- .0 SALARIES & WAGES 2,226,806 2,138,209 88,597 4.0 22,268,060 21,476,409 791,651 3.6 26,722,021 80.4 0201 WORKERS' COMPENSATION INS 48,772 31,862 16,910 34.7 487,720 211,801 275,919 56.6 585,515 36.2 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 22,500 17,432 5,068 22.5 30,000 58.1 0203 FEDERAL MEDICARE TAX 30,827 30,127 700 2.3 308,270 299,188 9,082 2.9 370,161 80.8 0204 MEDICAL & HEALTH INSUR 811,242 741,165 70,077 8.6 8,112,420 7,660,041 452,379 5.6 9,735,139 78.7 0205 RETIREMENT CONTRIBUTION 1,303,387 1,226,594 76,793 5.9 18,033,860 17,394,526 639,334 3.5 20,640,634 84.3 0206 DEFERRED COMP. CONTRIB 130,345 131,883 1,538 - 1.2- 1,303,450 1,248,457 54,993 4.2 1,564,386 79.8 0207 DENTAL INSURANCE 76,050 74,978 1,072 1.4 760,500 750,474 10,026 1.3 912,856 82.2 0208 LONG -TERM DISABILITY INS 6,162 5,791 371 6.0 61,620 58,898 2,722 4.4 74,135 79.4 0209 LIFE INSURANCE 14,327 13,428 899 6.3 143,270 134,841 8,429 5.9 172,158 78.3 0211 ACCRUED COMPENSATED ABS 0 1,397- 1,397 .0 0 55,067- 55,067 .0 360,000 15.3- 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 945,810- 0 945,810 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 2,326,531 2,254,431 72,100 3.1 31,672,200 31,104,991 567,209 1.8 36,694,384 84.8 0250 CAPITALIZED ADM OVERHEAD 343,681- 295,202- 48,479- 14.1 3,436,810- 2,538,368- 898,442- 26.1 4,124,238- 61.5 CAPITALIZED ADM OVERHEAD 343,681- 295,202- 48,479- 14.1 3,436,810- 2,538,368- 898,442- 26.1 4,124,238- 61.5 TOTAL LABOR CHARGES 4,209,656 4,097,438 112,218 2.7 50,503,450 50,043,032 460,418 .9 59,292,167 84.4 0301 DIRECTOR MEETING FEES 4,933 5,081 148- 3.0- 49,330 45,515 3,815 7.7 59,200 76.9 0302 BOARD TRAINING AND CONF 5,333 320 5,013 94.0 53,330 31,465 21,865 41.0 64,000 49.2 0303 BOARD HEALTH BENEFITS 2,703 5,456 2,753 - 101.8- 27,030 55,926 28,896- 106.9- 32,437 172.4 DIRECTOR FEES & EXPENSES 12,969 10,857 2,112 16.3 129,690 132,906 3,216- 2.5- 155,637 85.4 0402 LIME 25,000 18,408 6,592 26.4 250,000 277,197 27,197- 10.9- 300,000 92.4 0403 POLYMER 37,500 52,846 15,346- 40.9- 344,000 293,106 50,894 14.8 450,000 65.1 0404 BOILER CHEMICALS 6,000 0 6,000 100.0 60,000 74,582 14,582- 24.3- 72,000 103.6 0406 OTHER CHEMICALS 45,000 10,283 34,717 77.1 450,000 353,984 96,016 21.3 540,000 65.6 0407 HYPOCHLORITE 16,583 10,927 5,656 34.1 165,830 148,726 17,104 10.3 199,000 74.7 CHEMICALS 130,083 92,464 37,619 28.9 1,269,830 1,147,595 122,235 9.6 1,561,000 73.5 0501 ELECTRICAL 82,931 74,082 8,849 10.7 791,177 1,183,819 392,642- 49.6- 995,200 119.0 0502 NATURAL GAS 184,707 183,365 1,342 .7 1,664,987 1,587,477 77,510 4.7 2,216,500 71.6 0503 LAND -FILL GAS 39,416 53,064 13,648- 34.6- 354,744 227,407 127,337 35.9 473,000 48.1 0504 WATER 8,519 10,784 2,265- 26.6- 85,190 69,230 15,960 18.7 102,250 67.7 0505 TELEPHONE 27,558 21,347 6,211 22.5 275,580 198,351 77,229 28.0 330,700 60.0 UTILITIES 343,131 342,642 489 .1 3,171,678 3,266,284 94,606- 3.0- 4,117,650 79.3 PREPARED 5/08/14, 9:13:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- -- - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 7,591 1,683 5,908 77.8 75,910 34,987 40,923 53.9 91,100 38.4 0602 VEHIC /EQUIP REPAIR MAINT 9,166 12,522 3,356- 36.6- 91,660 105,566 13,906- 15.2- 110,000 96.0 0603 GENERAL REPAIRS & MAINT 80,161 90,474 10,313- 12.9- 801,610 849,833 48,223- 6.0- 962,000 88.3 0604 OUTSIDE REPAIRS & MAINT 170,547 135,709 34,838 20.4 1,705,430 1,029,217 676,213 39.7 2,046,701 50.3 0605 COMPUTER REPAIRS & MAINT 46,224 34,776 11,448 24.8 463,240 325,106 138,134 29.8 555,726 58.5 0606 REAL PROPERTY REPAIRS 0 4,736 4,736- .0 0 25,710 25,710- .0 0 .0 REPAIRS & MAINTENANCE 313,689 279,900 33,789 10.8 3,137,850 2,370,419 767,431 24.5 3,765,527 63.0 0701 ASH REMOVAL 12,666 8,189 4,477 35.3 126,660 114,451 12,209 9.6 152,000 75.3 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 20,830 2,934 17,896 85.9 25,000 11.7 0703 GRIT REMOVAL 7,500 0 7,500 100.0 75,000 59,137 15,863 21.2 90,000 65.7 0704 JANITORIAL & REFUSE REMOV 24,147 22,495 1,652 6.8 241,470 229,401 12,069 5.0 289,800 79.2 0705 SPOILS REMOVAL 2,500 540 1,960 78.4 25,000 701 24,299 97.2 30,000 2.3 0706 HAZARDOUS WASTE DISPOSAL 49,140 27,752 21,388 43.5 381,400 242,080 139,320 36.5 513,700 47.1 HAULING & DISPOSAL 98,036 58,976 39,060 39.8 870,360 648,704 221,656 25.5 1,100,500 58.9 0801 PROFESSIONAL SERVICES 10,520 7,289 3,231 30.7 105,200 76,491 28,709 27.3 126,250 60.6 0802 LEGAL SERVICES -BOARD 6,666 8,272 1,606- 24.1- 66,660 48,607 18,053 27.1 80,000 60.8 0803 LEGAL SERVICES -STAFF 22,586 11,585 11,001 48.7 218,394 217,993 401 .2 271,100 80.4 PROFESSIONAL & LEGAL SERV 39,772 27,146 12,626 31.7 390,254 343,091 47,163 12.1 477,350 71.9 0901 OUTSIDE SAFETY SERVICES 7,048 1,972 5,076 72.0 73,705 31,222 42,483 57.6 89,200 35.0 0902 TECHNICAL SERVICES 189,281 86,680 102,601 54.2 1,882,810 1,193,054 689,756 36.6 2,271,520 52.5 0903 DATA PROCESSING SERVICES 0 0 0 .0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 2,916 2,075- 4,991 171.2 303,660 284,527 19,133 6.3 309,500 91.9 0905 REPROGRAPHIC SERVICES 1,090 0 1,090 100.0 10,900 3,187 7,713 70.8 13,101 24.3 0906 RECRUITMENT 9,833 8,133 1,700 17.3 98,330 71,948 26,382 26.8 118,000 61.0 OUTSIDE SERVICES 210,168 94,710 115,458 54.9 2,369,705 1,583,938 785,767 33.2 2,801,621 56.5 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,766 15,774 1,992 11.2 177,660 141,124 36,536 20.6 213,260 66.2 1102 GASOLINE, OIL & FUEL 22,666 54,538 31,872 - 140.6- 226,660 222,423 4,237 1.9 272,000 81.8 1103 OPERATING SUPPLIES 99,187 86,456 12,731 12.8 991,870 950,268 41,602 4.2 1,190,410 79.8 1104 OPERATING FUEL 4,000 0 4,000 100.0 40,000 11,604 28,396 71.0 48,000 24.2 1105 LABORATORY SUPPLIES 12,891 15,979 3,088- 24.0- 128,910 129,328 418- .3- 154,700 83.6 1106 SAFETY SUPPLIES 11,515 11,956 441- 3.8- 114,716 69, 319 45,397 39.6 138,345 50.1 1108 INVENTORY OVER /SHORT 0 67 67- .0 0 21,912- 21,912 :0 0 .0 MATERIALS & SUPPLIES 168,025 184,770 16,745- 10.0- 1,679,816 1,502,154 177,662 10.6 2,016,715 74.5 1201 RENTS & LEASES 16,224 19,397 3,173- 19.6- 162,740 151,869 10,871 6.7 195,801 77.6 1202 PUBLIC AGENCY FEES 29,451 4,749 24,702 83.9 434,904 429,046 5,858 1.3 493,844 86.9 1203 PUBLIC INFORMATION 23,790 23,219 571 2.4 237,900 239,693 1,793- .8- 285,500 84.0 1204 TUITION REIMBURSEMENT 3,127 7,109 3,982 - 127.3- 40,270 17,357 22,913 56.9 53,550 32.4 PREPARED 5/08/14, 9:13:55 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1205 TECH TRAIN, CONF & MEETS 35,280 33,204 2,076 5.9 328,900 201,991 126,909 38.6 393,570 51.3 1206 CERTIFICATION & LICENSES 1,614 2,093 479- 29.7- 16,140 13,592 2,548 15.8 19,397 70.1 1207 CLAIMS 41 99 58- 141.5- 410 274 136 33.2 501 54.7 1208 SUBSCRIPTION /PUBLICATION 2,755 918 1,837 66.7 28,550 16,967 11,583 40.6 34,688 48.9 1209 MILEAGE REIMBURSEMENTS 784 161 623 79.5 7,840 8,301 461- 5.9- 9,490 87.5 1210 PUBLIC NOTICES 486 311 175 36.0 4,860 2,988 1,872 38.5 5,850 51.1 1211 OUTSIDE ORGANIZATION FEES 7,982 1,625 6,357 79.6 283,681 279,958 3,723 1.3 314,040 89.1 1212 EMPLOYEE MEMBERSHIPS 4,024 3,390 634 15.8 32,665 26,656 6,009 18.4 39,224 68.0 1213 MISCELLANEOUS 3,434 2,895 539 15.7 34,340 36,807 2,467- 7.2- 41,330 89.1 1216 PROFESSIONAL EXP REIMB 3,416 0 3,416 100.0 38,660 1,516 37,144 96.1 50,000 3.0 OTHER EXPENSES 132,408 99,170 33,238 25.1 1,651,860 1,427,015 224,845 13.6 1,936,785 73.7 NET EXPENSES 5,657,937 5,288,073 369,864 6.5 65,774,493 63,065,138 2,709,355 4.1 77,824,952 81.0 TOTAL EXPENSE 5,657,937 5,288,073 369,864 6.5 65,774,493 63,065,138 2,709,355 4.1 77,824,952 81.0 �01 PREPARED 5/08/14, 9:13:54 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 416,794 402,698 14,096 3.4 4,167,940 3,880,533 287,407 6.9 5,001,596 77.6 EMPLOYEE BENEFITS 717,157 676,008 41,149 5.7 11,502,600 11,163,003 339,597 3.0 13,304,847 83.9 CAPITALIZED ADM OVERHEAD 4,806- 1,190- 3,616- 75.2 48,060- 20,334- 27,726- 57.7 57,679- 35.3 DIRECTOR FEES & EXPENSES 12,969 10,857 2,112 16.3 129,690 132,906 3,216- 2.5- 155,637 85.4 UTILITIES 10,008 2,675 7,333 73.3 100,080 40,204 59,876 59.8 120,100 33.5 REPAIRS & MAINTENANCE 44,556 38,198 6,358 14.3 445,520 273,511 172,009 38.6 534,715 51.2 PROFESSIONAL & LEGAL SERV 28,601 18,994 9,607 33.6 285,210 277,377 7,833 2.7 343,250 80.8 OUTSIDE SERVICES 91,030 64,739 26,291 28.9 1,083,600 902,892 180,708 16.7 1,265,700 71.3 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 18,943 11,046 7,897 41.7 189,347 72,239 117,108 61.8 227,385 31.8 OTHER EXPENSES 45,338 34,408 10,930 24.1 454,705 369,947 84,758 18.6 552,495 67.0 ADMINISTRATION 1,380,590 1,258,433 122,157 8.8 18,910,632 17,692,278 1,218,354 6.4 22,048,046 80.2 SALARIES & WAGES 500,742 476,715 24,027 4.8 5,007,420 4,865,173 142,247 2.8 6,008,963 81.0 EMPLOYEE BENEFITS 440,080 425,888 14,192 3.2 5,551,846 5,487,795 64,051 1.2 6,432,260 85.3 CAPITALIZED ADM OVERHEAD 313,307- 272,991- 40,316- 12.9 3,133,070- 2,392,784- 740,286- 23.6 3,759,705- 63.6 UTILITIES 16,031 15,757 274 1.7 160,310 141,840 18,470 11.5 192,400 73.7 REPAIRS & MAINTENANCE 8,903 9,988 1,085- 12.2- 89,030 111,952 22,922- 25.7- 106,861 104.8 HAULING & DISPOSAL 49,765 29,259 20,506 41.2 387,650 256,958 130,692 33.7 521,200 49.3 PROFESSIONAL & LEGAL SERV 8,255 7,818 437 5.3 75,884 61,210 14,674 19.3 99,100 61.8 OUTSIDE SERVICES 34,463 10,866 23,597 68.5 436,130 271,105 165,025 37.8 515,100 52.6 MATERIALS & SUPPLIES 16,219 11,909 4,310 26.6 162,190 159,831 2,359 1.5 194,710 82.1 OTHER EXPENSES 23,179 26,683 3,504- 15.1- 227,240 163,487 63,753 28.1 271,862 60.1 0/0 ENGINEERING 784,330 741,892 42,438 5.4 8,964,630 9,126,567 161,937- 1.8- 10,582,751 86.2 SALARIES & WAGES 436,878 446,467 9,589- 2.2- 4,368,780 4,381,390 12,610- .3- 5,242,615 83.6 EMPLOYEE BENEFITS 413,966 420,778 6,812- 1.6- 5,130,068 5,101,738 28,330 .6 5,958,314 85.6 CAPITALIZED ADM OVERHEAD 10,707- 4,524- 6,183- 57.7 107,070- 45,819- 61,251- 57.2 128,494- 35.7 UTILITIES 11,299 10,643 656 5.8 112,990 105,150 7,840 6.9 135,600 77.5 REPAIRS & MAINTENANCE 62,496 30,048 32,448 51.9 624,960 408,266 216,694 34.7 750,001 54.4 HAULING & DISPOSAL 10,066 6,562 3,504 34.8 100,660 65,862 34,798 34.6 120,800 54.5 PROFESSIONAL & LEGAL SERV 833 167 666 80.0 8,330 2,299 6,031 72.4 10,000 23.0 OUTSIDE SERVICES 7,777 869 6,908 88.8 77,770 17,995 59,775 76.9 93,371 19.3 MATERIALS & SUPPLIES 59,211 94,062 34,851- 58.9- 591,759 663,269 71,510- 12.1- 710,620 93.3 OTHER EXPENSES 15,589 18,700 3,111- 20.0- 164,890 149,837 15,053 9.1 196,152 76.4 COLLECTION SYSTEM OPS. 1,007,408 1,023,772 16,364- 1.6- 11,073,137 10,849,987 223,150 2.0 13,088,979 82.9 SALARIES & WAGES 779,805 734,520 45,285 5.8 7,798,050 7,578,176 219,874 2.8 9,357,800 81.0 EMPLOYEE BENEFITS 684,036 666,351 17,685 2.6 8,581,641 8,512,724 68,917 .8 9,950,315 85.6 CAPITALIZED ADM OVERHEAD 14,305- 16,497- 2,192 15.3- 143,050- 67,771- 75,279- 52.6 171,687- 39.5 CHEMICALS 95,083 B2, 181 12,902 13.6 919,830 84 6, 952 72,878 7.9 1,141,000 74.2 UTILITIES 262,348 277,687 15,339- 5.8- 2,401,981 2,617,184 215,203- 9.0- 3,148,200 83.1 REPAIRS & MAINTENANCE 178,531 188,714 10,183- 5.7- 1,786,310 1,423,814 362,496 20.3 2,143,500 66.4 HAULING & DISPOSAL 37,622 22,430 15,192 40.4 376,220 318,922 57,298 15.2 451,500 70.6 PROFESSIONAL & LEGAL SERV 2,083 167 1,916 92.0 20,830 2,205 18,625 89.4 25,000 8.8 OUTSIDE SERVICES 71,023 7,072 63,951 90.0 710,230 292,759 417,471 56.8 852,350 34.3 MATERIALS & SUPPLIES 70,269 63,934 6,335 9.0 702,690 560,727 141,963 20.2 843,400 66.5 OTHER EXPENSES 45,084 18,239 26,845 59 .5 772,845 719,116 53,729 7.0 877,629 81.9 PREPARED 5/08/14, 9:13:54 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 839,731 66,314 ------- - - - - -- MONTH -TO- DATE ------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,211,579 92,587 71,292 556- 35,000 43,445 19,203 583 5,875 3,383 3,218 274,030 2,044,798 77,809 65,406 0 10,283 35,880 12,952 725 11,164 3,819 1,140 219,178 5,657,937 5,288,073 166,781 7.5 23,927,577 22,804,808 1,122,769 4.7 28,619,007 79.7 14,778 16.0 925,870 771,137 154,733 16.7 1,111,047 69.4 5,886 8.3 906,045 839,731 66,314 7.3 1,048,648 80.1 556 -100.0 5,560- 11,660- 6,100 109.7- 6,673 -174.7 24,717 70.6 350,000 300,643 49,357 14.1 420,000 71.6 7,565 17.4 396,317 361,906 34,411 8.7 521,350 69.4 6,251 32.6 192,030 152,876 39,154 20.4 230,450 66.3 142- 24.4- 5,830 6,962 1,132- 19.4- 7,000 99.5 5,289- 90.0- 61,975 99,187 37;212- 60.0- 75,100 132.1 436- 12.9- 33,830 4 6, 088 12,258- 36.2- 40,600 113.5 2,078 64.6 32,180 24,628 7,552 23.5 38,647 63.7 54,852 20.0 2,898,517 2,591,498 307,019 10.6 3,486,169 74.3 369,864 6.5 65,774,493 63,065,138 2,709,355 4.1 77,824,952 81.0 0 PREPARED 5/08/14, 9:13:55 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,410 142,275 39,135 21.6 1,814,100 1,453,236 360,864 19.9 2,176,963 66.8 0102 SALARIES & WAGES -NON MGMT 1,963,137 1,877,948 85,189 4.3 19,631,370 18,817,334 814,036 4.1 23,557,800 79.9 0103 SALARIES & WAGES -COMP ABS 25,000 29,294 4,294- 17.2- 250,000 276,022 26,022- 10.4- 300,000 92.0 0105 OVERTIME 80,781 71,813 8,968 11.1 807,810 744,417 63,393 7.8 969,535 76.8 0106 STANDBY PAID 18,975 16,879 2,096 11.0 189,750 185,400 4,350 2.3 227,723 81.4 0110 SALARY VACANCY 42,497- 0 42,497 -100.0 424,970- 0 424,970 -100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,636 205,831 42,805 17.2 2,486,360 1,749,006 737,354 29.7 2,983,722 58.6 0151 OVERTIME 10,515 3,315 7,200 68.5 105,150 49,072 56,078 53.3 126,268 38.9 0152 SALARY VACANCY 4,583- 0 4,583 -100.0 45,830- 0 45,830 -100.0 55,000- .0 SALARIES & WAGES 2,481,374 2,347,355 134,019 5.4 24,813,740 23,274,487 1,539,253 6.2 29,777,011 78.2 0201 WORKERS' COMPENSATION INS 50,625 33,009 17,616 34.8 506,250 221,087 285,163 56.3 607,867 36.4 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 22,500 17,432 5,068 22.5 30,000 58.1 0203 FEDERAL MEDICARE TAX 34,275 33,038 1,237 3.6 342,750 324,221 18,529 5.4 411,616 78.8 0204 MEDICAL & HEALTH INSUR 851,091 777,722 73,369 8.6 8,510,910 7,949,755 561,155 6.6 10,213,400 77.8 0205 RETIREMENT CONTRIBUTION 1,452,638 1,350,340 102,298 7.0 19,526,370 18,395,177 1,131,193 5.8 22,431,742 82.0 0206 DEFERRED COMP. CONTRIB 144,983 144,667 316 .2 1,449,830 1,351,152 98,678 6.8 1,740,142 77.6 0207 DENTAL INSURANCE 80,158 78,706 1,452 1.8 801,580 780,957 20,623 2.6 962,263 81.2 0208 LONG -TERM DISABILITY INS 6,862 6,485 377 5.5 68,620 64,522 4,098 6.0 82,635 78.1 0209 LIFE INSURANCE 15,473 14,350 1,123 7.3 154,730 142,482 12,248 7.9 186,021 76.6 0211 ACCRUED COMPENSATED ABS 0 1,397- 1,397 .0 0 55,067- 55,067 .0 360,000 15.3- 0212 BENEFIT VACANCY 94,581- 0 94,581 -100.0 945,810- 0 945,810 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 3,384,400 3,384,400 0 .0 3,384,400 100.0 EMPLOYEE BENEFITS 2,541,524 2,436,920 104,604 4.1 33,822,130 32,576,118 1,246,012 3.7 39,275,086 82.9 /? /�C TOTAL SALARY AND BENEFITS 5,022,898 4,784,275 238,623 4.8 58,635,870 55,850,605 2,785,265 4.8 69,052,097 80.9 PREPARED 5/12/14, 14:02:47 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------ --'---------- - - - - -- CURRENT ASSETS CASH 764,412.21 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 62,700,000.00 ACCOUNTS RECEIVABLE 3,000.01 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 7,347.23 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 475,671.17 AVAD - ALHAMBRA VLY AR 1,509,601.58 DUE FROM R/E 64,683,620.77 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 20,590,938.93 TOTAL CURRENT ASSETS 150,744,157.23 NET PROPERTY, PLANT & EQUIPMENT LAND 00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS - .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 ACC DEPR- SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 18,715,958.04 TOTAL NET PROPERTY, PLANT & EQUIPMENT 18,715,958.04 TOTAL ASSETS 169,460,115.27 LIABILITIES DUE TO R/E 120,638,424.69 - DUE TO S/I .00 DUE TO DEBT FUND 262,858.09- /3 PREPARED 5/12/14, 14:02:47 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION -------------------------------------------------------------------------------------------------------- ---------------------- - - - - -- ACCOUNTS PAYABLE SALES TAX PAYABLE REFUNDABLE CONST BONDS UNEARNED INTEREST PROJECT RETENTION PAYABLE TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 235,899.75- .00 87,059.40 - 1,643.07- 231,432.07- .00 26,099,344.96- .00 21,903,453.24- 121,457,317.07- 48,002,798.20- -------- - - -- -- 169,460,115.27- PREPARED 5/08/14, 11:08:38 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 3,185,500 2,796,488 389,012- 12.2- 6,495,500 6,435,930 59,570- .9- 6,628,000 97.1 SEWER SERVICE CHARGES 3,185,500 2,796,488 389,012- 12.2- 6,495,500 6,435,930 59,570- .9- 6,628,000 97.1 1500 MAIN LINES INSPECTION 13,583 10,180 3,403- 25.1- 135,830 151,387 15,557 11.5 163,000 92.9 1600 PLAN REVIEW 5,000 12,302 7,302 146.0 50,000 52,830 2,830 5.7 60,000 88.1 1900 OVERTIME INSPECTION 1,250 0 1,250 - 100.0- 12,500 2,235 10,265- 82.1- 15,000 14.9 2100 TV REINSPECTION 83 0 83- 100.0- 830 0 830- 100.0- 1,000 .0 3800 RECYCLED WATER 0 0 0 .0 26,250 0 26,250- 100.0- 63,000 .0 4000 FACILITIES CAPACITY FEES 399,166 1,099,823 700,657 175.5 3,991,660 7,108,804 3,117,144 78.1 4,790,000 148.4 4100 REBATES TO DISTRICT 83 0 83- 100.0- 830 0 830- 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,916 62,193 723- 1.1- 629,160 504,916 124,244- 19.7- 755,000 66.9 4400 CAPACITY USE CHARGE 14,583 420 14,163- 97.1- 145,830 121,264 24,566- 16.8- 175,000 69.3 4501 INTEREST INCOME 16,083 102,641 86,558 538.2 160,830 185,218 24,388 15.2 193,000 96.0 4600 TAX REVENUE 5,500,000 5,240,384 259,616- 4.7- 6,700,000 7,317,359 617,359 9.2 8,102,000 90.3 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 4,277,000 .0 6000 MISCELLANEOUS INCOME 1,666 0 1,666- 100.0- 16,660 15,818 842- 5.1- 20,000 79.1 6127 CAD REIMBURSEMENT 0 23,354 23,354 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,692 7,692 .0 0 .0 OTHER REVENUES 6,014,413 6,551,297 536,884 8.9 11,870,380 15,467,523 3,597,143 30.3 18,615,000 83.1 FUND TOTALS 9,199,913 9,347,785 147,872 1.6 18,365,880 21,903,453 3,537,573 19.3 25,243,000 86.8 PREPARED 5/08/14, 9:16:36 CAPITAL II4 FAT PROGRAM /GMl85L4 83% OF FISCAL YEAR ELAPSED CENTRAL 03,71PA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT PRCJ ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY REGULATORY CCMPL & SAFETY 30,000 129,620 432 7283 FIRE PROT SYS EAPRV 318,000 358,000 310,014 7284 TP HAZARD ID /REPEDIATICN 125,000 868,000 117,821 7287 TP MASTER PLAN UPDATE 467,000 356,700 382,773 7301 TRENIMENT PLANT PLANNING 2,177,000 3,233,600 1,934,115 7311 TP SAFETY ENHANC. PH 4 100,000 45,000 18,391 7315 PLANT OF THE FUTURE 100,000 100,000 826 SUB -TOTAL : 3,287,000 4,961,300 2,763,940 ONE -MII E RENOVATION 1 826 99,174 7272 ELECTRIC BLOWER RENOV 474,000 1,447,400 443,443 7285 PRE -ARY TREATMENT RENCV 14,947,000 13,500,000 4,588,347 7289 POB SEISMIC UPGRADE 190,000 1,297,100 143,534 7291 PUAP/BLOWER SEISMIC UPGRD 405,000 3,800,000 306,992 7292 SWITCHMAR REFURBISHMT -P2 300,000 1,536,500 118,544 7294 SEC PROCESS IMPS 50,000 1,429,500 47,403 7295 AUX BOILER BURNER UPGRADE 215,000 230,000 187,700 7296 SEISMIC UPGRADES FOR SCB 150,000 133,700 137,690 7297 WET /DRY SCRUBBER REPLCMT 25,000 6,622,000 964 7302 PE M-T REFURB, PH 2 25,000 70,000 16,843 7304 INSTR & CNrFJ -PIC UPGRADE 155,000 800,000 47,953 7308 COGEN OCNIROLS UPGRADE 1,299,270 800,000 430,069 7309 DAF TANKS RENOVATION 100,000 100,000 101,507 7310 TP PIPING RENCV. PH 8 100,000 1,250,000 84,852 7313 SOLIDS HANDLING EQP EVAL 100,000 150,000 51,886 SUB -TOTAL : 18,535,270 33,166,200 6,707,727 RECURRING RENOVATION 8,157 31 80,000 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 549,290 7265 TP EQUIPMENT REPIACEEST 1,250,000 1,202,000 1,071,048 7268 TP FACILITIES RENCV 250,000 3,950,000 220,016 7269 TP ASSET MANAGRJENT 1,184,000 964,100 841,853 7298 PIPING RENAWICN, PH7 1,417,000 1,016,000 1,410,180 SUB -TOTAL : 4,701,000 7,732,100 4,092,387 SUBSTANTIALLY COMPLETE 104 4,986 48,114 7241 WET WEATHER BYPASS IMPS 3,320,000 3,320,000 3,284,097 SUB -TOTAL : 3,320,000 3,320,000 3,284,097 PAGE 1 ADCOUNTING PERIOD 10/2014 98 30,000 129,620 432 174 7,986 94 80,000 0 0 0 7,179 82 5,000 13,794 276 5,441 84,227 89 810,000 830,671 103 53,405 242,885 18 5,000 18,391 368 2,004 81,609 1 100,000 826 1 826 99,174 84 1,030,000 993,302 96 61,850 523,060 94 150,000 21,112 14 0 30,557 31 5,400,000 3,312,070 61 489,894 10,358,653 76 1,000 7,792 779 1,098 46,466 76 850,000 11,177 1 1,747 98,008 40 200,000 11,781 6 0 181,456 95 45,000 0 0 0 2,597 87 100,000 48,483 49 0 27,300 92 5,000 0 0 0 12,310 4 51,000 0 0 0 24,036 67 1,000 0 0 0 8,157 31 80,000 9,233 12 6,677 107,047 33 400,000 428,246 107 195,608 869,201 102 100,000 94,032 94 16,885 1,507- 85 100,000 84,852 85 635 15,148 52 50,000 51,886 104 4,986 48,114 36 7,533,000 4,080,664 54 717,530 11,827,543 92 5,000 8,619 172 0 50,710 86 50,000 49,244 99 0 178,952 88 87,000 0 0 0 29,984 71 150,000 181,105 121 59,158 342,147 100 5,000 111,707 234 209 6,820 87 297,000 350,675 118 59,367 608,613 99 10,000 6,707 67 380 35,903 99 10,000 6,707 67 380 35,903 UNALLOCATED AUTHORIZATIONS 1,723,380 0 PREPARED 5/08/14, 9:16:36 CAPITAL I14PB77VEMENT BUDGET PAGE 2 PROGRAM /C1-Il85L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA OJSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 ---------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatrent Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REW INING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD M ?IH BUDGET PROGRAM OCNTINGENCY 611,350 0 Treatrent Plant 32,178,000 49,179,600 16,848,151 52 8,870,000 5,431,348 61 839,127 15,329,849 /7 PREPARED 5/08/14, 9:16 :36 CAPITAL IMPROVEMENT BUDGET PACE 3 PROGRAM /G3n8514 83% OF FISCAL YEAR ELAPSED ACCOUNTING, PERIOD 10/2014 CENTRAL CaTTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 ---------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCP EXPENDED R gluum PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE -------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YID MJNTH BUDGET RENOVATION 5948 SEWER TV INSPECTION, PH2 1,926,165 8,401,000 1,699,457 88 800,000 569,826 71 117,163 226,708 5955 SUSPENDED PIPE SUPPORT 392,000 274,000 387,782 99 40,000 201,548 504 3,903- 4,218 5976 DIABLO RENOVATIC[IS PH2 3,563,000 2,736,000 2,937,703 83 1,500,000 2,230,810 149 48,206 625,297 5982 PIPE BURST BLANKET 828,000 623,500 405,570 49 100,000 43,160 43 0 422,430 5991 P.H. SEWER RENCV PH 2 400,000 2,383,300 133,017 33 200,000 0 0 0 266,983 5993 FORCaAm ASSESSMENT 127,000 177,000 96,535 76 50,000 17,278 35 0 30,465 5999 CIPP BLANKET CONTRAST 472,000 213,000 108,241 23 100,000 60,938 61 0 363,759 8404 LAEAYETTE SEWER RENCV PH8 2,304,500 2,619,000 1,911,467 83 1,500,000 676,671 45 1,366- 393,033 8405 2013 CIPP PROJECT 2,978,000 4,928,000 2,286,683 77 2,500,000 1,569,615 63 16,461 691,317 8410 CATHODIC PROT SYS REPL 200,000 1,000,000 67,747 34 50,000 60,883 122 34,113 132,253 8411 NO.ORDM SEWER PEN. PH 5 600,000 2,650,000 562,421 94 550,000 107,153 20 30,162 37,579 8413 WC:K SEWER REN., PH 10 729,000 2,600,000 765,541 105 1,000,000 491,852 49 25,100 36,541- 8415 MARTINEZ PH 4 SEWER PEN. 260,000 2,060,000 177,493 68 250,000 151,136 61 14,167 82,507 8417 SURVEY ma mmu INSTALL 100,000 500,000 87,810 88 50,000 37,110 74 13,928 12,190 8421 LAFAYETTE SEWER RFNOV PH9 250,000 2,060,000 249,164 100 250,000 249,164 100 7,674 836 8422 WCK SEWER REM., PH 11 100,000 100,000 50,141 50 100,000 50,141 50 50,141 49,859 8423 NO ORINDA SEWER PEN. PH 6 100,000 2,200,000 91,434 91 100,000 91,434 91 658 8,566 SUB -TOTAL : 15,329,665 35,524,800 12,018,206 78 9,140,000 6,608,719 72 352,504 3,311,459 RFG L /CSa-4P/UR(3?T /PING /SAFE 5962 MANHOLE RE OT LVL M NITOR 325,500 325,500 131,963 41 100,000 1,030 1 0 193,537 8419 COLLECTION SYSTM PLANNING 200,000 1,450,000 71,537 36 120,000 71,537 60 9,804 128,463 SUB -TOTAL 525,500 1,775,500 203,500 39 220,000 72,567 33 9,804 322,000 EXPANSION 5773 SMITH ROAD CAD 124,539 0 124,539 100 0 70,625 0 0 0 5937 MkWABRA VALLEY ASSMT DST 200,000 134,600 130,063 65 5,000 1,061 21 0 69,937 8412 PH GRAYscN CREEK TRUNK SW 700,000 2,900,000 548,697 78 800,000 159,722 20 6,585 151,303 8418 COL.SYS. MODELING UPGRADE 350,000 550,000 60,439 17 250,000 59,381 24 7,427 289,561 8420 13 -14 DEvaaavr SEWERAGE 840,000 7,881,000 834,116 99 681,000 834,116 123 57,803 5,884 SUB -TOTAL : 2,214,539 11,465,600 1,697,854 77 1,736,000 1,124,905 65 71,815 516,685 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 845,500 568,793 89 75,000 20,969 28 0 71,207 5995 SR AND MTZ BYPASS PUMPS 55,000 74,000 44,391 81 5,000 0 0 0 10,609 6003 SR PUMPING STATION UPGRAD 452,000 458,000 420,424 93 5,000 49,624 993 1,420 31,576 8403 BUCHANAN AIR AMP ST REPL 50,000 451,000 83 0 400,000 0 0 0 49,917 8406 PUMP STATION SAFETY TMPS 60,000 540,000 69,120 115 60,000 69,120 115 58,550 9,120- 8407 MARTINEZ BYPASS PUMP 200,000 78,500 91,684 46 1,000 0 0 0 108,316 8409 PS SCADA O&M MANUAL 20,000 20,000 12,480 62 10,000 0 0 0 7,520 8414 MDR PCMEG ST.CHOPPER PUMP 100,000 400,000 19,964 20 200,000 0 0 0 80,036 ra-m PREPARED 5/08/14, 9:16:36 CAPITAL IMPR VEtO P BUDGET PROGRAM /Gt -n85L4 83% OF FISCAL YEAR ELAPSED CENPRAL Oa1IRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 TYPE CS Collection System TOTAL TOPAL PROJECT PCP PROD ALLOCATED PROJECT EXPENDED EXP CIB ES NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS F PAGE 4 AOCOURTING PERIOD 10/2014 EXPENDED PCT' EXPENDED RFSFa.INING THIS EKP THIS ALLOCATED YEAR YTD Mam BUDGET SUB -TOTAL : 1,577,000 2,867,000 1,226,939 78 756,000 139,713 19 SUBSTANTIALLY COMPLETE 5973 NO ORIIS1A SEWER PEN PH 4 2,589,000 2,589,000 2,582,874 100 10,000 3,182 32 8401 WC SEWER REWOV PH9 3,088,000 3,088,000 3,074,899 100 1,000 30,930 93 SUB -TOTAL : 5,677,000 5,677,000 5,657,773 100 11,000 34,112 310 UNALLOCATED AUTHORIZ=ws 3,415,046 PROGRAM CONTINGENCY 427,950 Collection System 29,166,700 57,309,900 20,804,272 71 11,863,000 7,980,016 67 59,970 350,061 2,951 6,126 8,535 13,101 11,486 19,227 0 0 505,579 8,362,428 PREPARED 5/08/14, 9:16:36 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM2 85L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2014 CENTRAL OCNTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 TYPE GI General Iccprovements TOTAL TOTAL PROJECT PCT EXPENDED PCP EXPENDED PJ74LINING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ---------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE FM THIS FY YEAR YTD TLNPH BUDGET VEHICLES, EQUIP & FURN 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 288,421 33 645,400 288,421 45 1,481 597,979 SUB -TOTAL : 886,400 645,400 288,421 33 645,400 288,421 45 1,481 597,979 KUVKII ENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMP 6,646,000 5,485,000 6,381,706 96 1,100,000 364,421 33 188,984 264,294 8227 GDI TREATMWr PLANT 500,000 525,800 222,444 45 150,000 0 0 0 277,556 8232 GDI /St tM REPLACEMENT 750,000 833,000 417,299 56 450,000 166,152 37 6,590 332,701 SUB - TOTAL 7,896,000 6,843,800 7,021,449 89 1,700,000 530,573 31 195,574 874,551 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 73,000 47,616 79 10,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 833,000 1,021,000 818,511 98 90,000 89,081 99 19,621 14,489 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 218,769 100 60,000 19,853 33 0 231 8225 I[HOFF TRIANGLE DEVLPMENT 63,000 55,100 58,321 93 5,000 14,776 296 0 4,679 8226 SEISMIC 1MPR9VII ENTS HM 5,941,000 6,221,000 5,526,835 93 1,800,000 2,317,474 129 7,168 414,165 8229 MARTINEZ EASEMENT AOQUIS 130,000 144,000 115,052 89 5,000 475 10 0 14,948 8230 CAPITAL LEGAL SERVICES 210,000 465,000 78,261 37 70,000 3,729 5 787 131,739 8233 CSOD FACILITY ]N 200,000 350,000 146,409 73 30,000 9,525 32 879 53,591 8234 HOB IMPROVEMENTS 234,000 1,385,000 241,680 103 160,000 82,124 51 0 7,680- 8236 DISTRICT EASEMENTS 75,000 740,000 44,638 60 75,000 44,638 60 639 30,362 8237 BUFFER & RENTAL PROP. IMP 60,000 300,000 0 0 30,000 0 0 0 60,000 9999 CAPITAL PROJECT CLEARING 0 36,500 22,133 0 1,000 22,131 213 0 22,133 - SUB -TOTAL : 8,025,000 10,964,600 7,318,225 91 2,336,000 2,603,806 112 29,094 706,775 CXMPLETED PROJECTS 8513 2012 -13 EQUIP & VEHICLES 793,643 793,643 793,643 100 0 11,187- 0 0 0 SUB -TOTAL : 793,643 793,643 793,643 100 0 11,187- 0 0 0 UNALLOCATED AUTHORIZATIONS 2,361,461 0 PROGRAM CONTINGENCY 176,150 0 General Inprovements 20,138,654 19,247,443 15,421,738 77 4,681,400 3,411,613 73 226,149 4,716,916 act PREPARED 5/08/14, 9:16:36 CAPITAL D4PROVEMENT BUDGET PROGRAM /CN1185L4 83% OF FISCAL YEAR ELAPSED CENTRAL OJITRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2014 TYPE RW Recycled Water TOM TOTAL PROTECT PCT PROT ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY PAGE 6 ACCOUNTING PERIOD 10/2014 EXPENDED PCT EXPENDED REFINING THIS EXP THIS ALLOCATED YEAR YTD M.FITH BUDGET 7259 RECYCLED WATER PLANNING 1,757,500 1,759,000 1,724,298 98 105,000 268,016 255 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 5,000 0 0 7279 CCtKX)RD NAVAL WEAPONS REW 280,000 321,000 264,855 95 5,000 699 14 7299 CU40ORD LANDSCAPE PROJECT 3,915,000 4,336,000 3,676,311 94 3,060,000 1,457,882 48 7300 REFINERY RECYCLED WATER 595,000 406,100 191,864 32 100,000 135,519 136 7306 ZONE 1 RECYCLED WATER 220,000 3,271,000 29,858 14 220,000 29,858 14 SUB -TOTAL : 6,787,500 10,127,800 5,897,270 87 3,495,000 1,891,974 54 UNALIOCATED AUTHORIZATIONS PROGRAM CONTINGENCY Recycled Water GRAND TOTAL 1,650 40,350 6,829,500 10,127,800 5,897,270 88,312,854 135,864,743 58,971,431 23,315 33,202 0 9,916 0 15,145 13,683 238,689 18,759 403,136 3,041 190,142 58,798 890,230 0 0 86 3,495,000 1,891,974 54 58,798 932,230 0 28,909,400 18,714,951 0 1,629,653 29,341,423 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS APRIL, 2014 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2014 was 0.220 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.218 %. (5) The market value of the portfolio on April 30, 2014 was $62,701,961. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186 -2/90 - - -- 1 (1) 45,700,000 27,200,000 18,500,000 45,700,000 45,714,492 72.89% 5,698.90 60,334.66 66,033.56 897 Abbey National Comm Pa 12/23/13 06/19/14 49 0.29 4,992,831 5,000,000 5,000,000 4,993,593 7.97% 1,208.33 3,987.50 5,195.83 898 Union Bank of Calif. NCD 12/23/13 06/23/14 53 0.23 2,000,000 2,000,000 2,000,000 2,000,180 3.19% 383.33 1,265.00 1,648.33 899 Union Bank of Calif. Comm Pa 04/24/14 07125114 85 0.14 4,998,211 0 5,000,000 5,000,000 4,997,749 7.97% 136.11 0.00 136.11 900 Toyota Motor Credit Comm Pa 04/24/14 10121114 173 0.20 4,995,000 0 5,000,000 5,000,000 4,995,947 7.97% 194.44 0.00 194.44 28,500,000 (4) 62,686,042 34,200,000 0 62,700,000 62,701,961 100.00% 7,621.11 65,587.16 73,208.27 (3) (5) (6) (479.39) 499.19 19.80 7,141.72 66,086.35 73,228.07 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2014 was 0.220 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.218 %. (5) The market value of the portfolio on April 30, 2014 was $62,701,961. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/12/14, 14:02:47 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 297,648.34 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 777.53 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 TOTAL ASSETS -------- - - - - -- 4,598,425.87 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 60,318.87 - DUE TO S/C 9,565.33 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 783.75 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,070,667.95 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,282,640.80 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 786,352.15 REVENUE SUMMARY 631,469.27 - TOTAL FUND EQUITY 3,527,757.92 - TOTAL LIABILITIES AND FUND EQUITY 4,598,425.87- PREPARED 05/08/14, 09:47:05 PROGRAM SELFREV ACCOUNT DESCRIPTICN 4501 MEREST 7301 SUBROGATION RECWERIES 7401 CONTRIBUTION FRCM 0&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECO7VERIES 7401 CONTRIBUTION FROM 0&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FRCM 0&M 7501 INSURANCE RECOVERY - TIIiW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PACE 1 SELF - INSURANCE REVENUE REPORT ACCONTM PERIOD 10/2014 PERIOD ENDING: 4/30/2014 - - - - -- M 1M -TO -DATE -- - - - - -- - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDCEP % 270 164 106- 39.26- 2,700 1,935 765- 28.33- 3,250 59.54 0 0 0 .00 0 23,212 23,212 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 270 164 106- 39.26- 2,700 25,147 22,447 831.37 3,250 773.75 650 394 256- 39.38- 6,500 4,644 1,856- 28.55- 7,800 59.54 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 394 256- 39.38- 6,500 4,644 1,856- 28.55- 7,800 59.54 316 143 173- 54.75- 3,160 1,679 1,481- 46.87- 3,800 44.18 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 600,000 600,000 0 .00 600,000 100.00 0 0 0 .00 0 0 0 .00 31,500 .00 316 143 173- 54.75- 603,160 601,679 1,481- - - - - -- .25- --- - - - - -- - 635,300 - - -- -- 94.71 - - - - - - -- 1,236 ------- - - - - -- ----- 701 - - - - -- --- 535- - - - - -- -- 43.28- - - - - -- 612,360 --- - - - - -- ------ 631,469 19,109 3.12 646,350 97.70 0I-) 1I PREPARED 05/08/14, 09:47:01 PROGRAM SELFFXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FOND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE E CONSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PACE 1 SELF-INSURANCE EXPENSE REPORT ACOJUNTING PERIOD 10/2014 PERIOD ENDING: 4/30/14 - - - - -- M:M -TO -DATE -- - - - --- - - - - -- YEAR -TO -DATE -- -- - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 20,833 18,215 2,618 12.57 208,330 57,748 150,582 72.28 250,000 23.10 1,250 1,600 350- 28.00- 12,500 27,760 15,260- 122.08- 15,000 185.07 3,333 0 3,333 100.00 33,330 26,515 6,815 20.45 40,000 66.29 25,416 19,815 5,601 22.04 254,160 112,023 142,137 55.92 305,000 36.73 0 0 0 .00 0 55,000 55,000- .00 0 .00 8,333 14,482 6,149- 73.79- 83,330 117,298 33,968- 40.76- 100,000 117.30 2,916 0 2,916 100.00 29,160 0 29,160 100.00 35,000 .00 11,249 14,482 3,233- 28.74- 112,490 172,298 59,808- 53.17- 135,000 127.63 833 0 833 100.00 8,330 0 8,330 100.00 10,000 .00 1,250 0 1,250 100.00 12,500 1,551 10,949 87.59 15,000 10.34 416 0 416 100.00 4,160 0 4,160 100.00 5,000 .00 0 0 0 .00 351,000 366,338 15,338- 4.37- 351,000 104.37 0 0 0 .00 100,000 133,375 33,375- 33.38- 100,000 133.38 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 766 766- .00 1,500 51.07 2,499 0 2,499 100.00 -- ----- 475,990 - - - - -- 502,030 ----- - - - - -- ------ 26,040- - - - - -- 5.47- --- - - - - -- ----- 482,500 - - - - -- 104.05 -- - - - - -- - - -- 39,164 ------- - - - --- ------ 34,296 - - - - -- 4,868 --- - - - - 12.43 842,640 786,352 56,288 6.68 922,500 85.24 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS APRIL, 2014 INVESTMENTS DATE OF INTEREST INCOME Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 10/99- - - - -- 1 (1) 4,300,000 4,300,000 4,300,000 4,301,364 100.00% 777.53 7,697.05 8,474.58 (3) 4,300,000 4,300,000 0 4,300,OOQ 4,301,364 100.00% 777.53 7,697.05 8,474.58 (2) (47.20) (42.03) (89.23) 730.33 7,655.02 8,385.35 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2014 was 0.220 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.220 %. (4) The market value of the portfolio on April, 2014 was $4,301,364. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. E-a PREPARED 5/08/14, 11:08:37 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 10/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 315,286.56 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 36,484.28 DUE FROM R/E 59,742,287.37 DUE FROM S/C 262,858.09 DUE FROM S/I .00 ------ -- - - - - -- TOTAL ASSETS 65,769,416.30 ------- - - - - -- -------------- LIABILITIES DUE TO R/E 187,119.26 - DUE TO S/C 20,590,938.93 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 702,245.40 - BONDS PAYABLE 39,875,000.00 - BOND ACR INTEREST PAYABLE .00 f DEFERRAL -BOND REFUNDING .00 p( TOTAL LIABILITIES 61,355,303.59- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,146,953.29 REVENUE SUMMARY 5,561,066.00 - TOTAL FUND EQUITY 4,414,112.71 - ----- --- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 65,769,416.30 - -------------- -------------- PREPARED 05/08/14, 09:46:58 PROGRAM DEBTRE.'V ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST INOav1E 4551 2002 BOND INTEREST IIvOC[AE 4552 RECYC H2O LOAN INT IIQ(XME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE • REVENUE CENTRAL CCN RA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 4/30/2014 PAGE 1 ACTING PERIOD 10/2014 - - - - -- MXTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 2,750- 2,750- .00 25,000 11.00- 0 0 0 .00 5,563,816 5,563,816 0 .00 5,563,816 100.00 0 0 0 .00 5,563,816 5,561,066 2,750- .05- 5,588,816 99.50 - - - - -- 0 ------- - - - - -- ------ 0 - - - - -- --- 0 - -- - -- 00 - -- 5,563,816 5,561,066 2,750- .05- 5,588,816 99.50 PREPARED 05/08/14, 09:46:51 PROGRAM DEBTEKP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC B20 INTEREST EXP 1253 2009 BM DEBT EXPENSE * DEBT SERVICE CENTRAL CCNTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 4/30/2014 PAGE 1 ACCOUNTING PERIOD 10/2014 - - - - -- M%PTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE - - -- - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 22,538 22,538 0 .00 22,538 100.00 0 0 0 .00 1,115,455 1,124,416 8,961- .80- 1,681,696 66.86 0 0 0 .00 1,137,993 1,146,953 8,960- .79- 1,704,234 — - -- 67.30 -- - - - - -- 0 ------- - - - --- ------ 0 - - - - -- --- 0 - - - - -- 00 ----- - - - -- 1,137,993 --- - - -- -- 1,146,953 --------- 8,960- ----- .79- — 1,704,234 67.30 dG