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FINANCIAL STATEMENT SUMMARY Prepared by: J. Weeks
May 2014
YEAR -TO -DATE
Actual Budget Variance
0 & M Revenue 61,339 60,891 448
0.7%
May 2014
YEAR -TO -DATE
Actual Budget Variance
Actual Budget Variance
Utilities
0 & M Expenses 5,537 5,670 133
68,603 71,444 2,841
2.3%
4.0%
Year- to- date Favorable Variance > $10K:
Variance
Total Labor Charges
410
Directors Fees & Expenses
0
Chemicals
70
Utilities
0
Repairs & Maintenance
951
Hauling & Disposal
219
Professional & Legal
37
Outside Services
857
Materials & Supplies
121
Other Expenses
297
2,962
Year- to- date Unfavorable Variance > $10K:
Total Labor Charges
0
Chemicals
0
Utilities
(120)
Repairs & Maintenance
0
Hauling & Disposal
0
Professional & Legal
0
Outside Services
0
Materials & Supplies
0
Self- Insurance Expense
0
Other Expenses
0
2,842
Sewer Construction
YEAR -TO -DATE
Revenue 22,181
Expense 22,675
Over /Under (494)
TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's;
LAIF yield as of May 2014 was 0.228 %.
-4-:
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PREPARED 6/09/14, 13:26:29
2014 STATEMENT OF NET ASSETS PAGE 2
PROGRAM /GM263L
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT
AS OF 5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
001 RUNNING EXPENSE
------------------------------------------------------------------------------------------------------------------------------------
DUE TO S/I
.00
DUE TO DEBT FUND
59,742,287.37 -
ACCOUNTS PAYABLE
210,882.34 -
SALES TAX PAYABLE
5,985.25 -
ACCRUED WAGES PAYABLE
878,023.98 -
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
1,512,228.53 -
UNION DUES WITHHELD
.00
OTHER PAYROLL WITHHOLDING
6,988.00 -
WELLNESS PAYMENTS
.00
KAISER PERMANENTE
.00
HEALTH NET
.00
OCCUPATIONAL HEALTH
.00
DISABILITY INS
139.38 -
LIFE INS
.44
DELTA DENTAL
.59-
POST EMP. BENEFIT -OPEB
745,937.77
CAFETERIA PLAN PAYABLE
66,136.71 -
PERMIT CLEARING
379.80 -
WORKERS' COMP INS PAYABLE
216,836.39
ACCRUED COMPENSATED ABS.
3,454,466.53 -
REFUNDABLE DEPOSITS
21,780.00 -
ACCRUED INTEREST PAYABLE
.00
MISC DEPOSITS /LIABILITIES
103,538.96 -
REIMBURSEMENT FEES
136,338.43-
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-
68,602,480.58
61,339,285.40-
134,861,660.24-
598,978,160.85-
--------------
733,839,821.09-
--------------
--------------
t
S ap�
PREPARED 6/09/14, 13:26 :32 REVENUE SUMMARY REPORT PAGE 1
PROGRAM /GM270L 924 OF YEAR LAPSED ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2014
-------------------------- ------ ------- -- ---------- - --- -- - -------------------------------------------------------------------------
FUND 001 RUNNING EXPENSE
OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL
NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE 4 ESTIMATE ACTUAL VARIANCE 4 ESTIMATE 4
------------------------------------------------------------------------------------------------------------- -- --- -- ------- -- - --- - --
2200 SEWER SVC CHARGE - COUNTER
2300 SEWER SVC CHRG - COUNTY
2400 SEWER SVC CHRG- DIRECT
2500 SEWER SVC CHRG -PRIOR YEAR
SEWER SERVICE CHARGES
2600 SERVICE CHARGES - CONCORD
SERVICE CHARGES - CONCORD
1000 PERMIT/APPLICATION FEES
1700 SEPTIC TANK DUMPING
1900 OVERTIME INSPECTION
2000 SIDE SEWER INSPECTION
2700 SALES
2900 OTHER SERVICE CHARGES
3000 INDUSTRIAL PERMIT FEES
3200 NEW INDUSTRY PERMIT FEES
3301 POLLUTION PREVENTION
3500 LEASE RENTAL INCOME
3600 PRETREATMENT PROGRAM FINE
3801 RECYCLED WATER
4300 ANNEXATION CHARGES
4500 INTEREST INCOME
4600 TAX REVENUE
4700 OTHER AGENCY REIMB-MISC
5500 STORMWATER PROGRAM
5600 HOUSE HAZARD WASTE REIMB
6000 MISCELLANEOUS INCOME
6300 PARTNERING
6400 RIGHT -OF -WAY FEES
OTHER REVENUES
FUND TOTALS
8,258 12,583
0 0
0 7,203-
1,833- 1,682
6,425 7,062
4,325 52.4 90,838 241,231
0 .0 57,994,400 57,455,031
7,203- .0 874,400 1,009,767
3,515 191.8- 20,163- 6,098
637 9.9 58,939,475 58,712,127
0 0 0 .0 0
0 0 0 .0 0
0
0
150,393 165.6 99,100 243.4
539,369- .9- 58,580,200 98.1
135,367 15.5 874,400 115.5
26,261 130.2- 22,000- 27.7-
227,348- .4- 59,531,700 98.6
0 .0 12,800,000 .0
0 .0 12,800,000 .0
19,166
18,690
476-
2.5-
210,826
356,075
145,249
68.9
230,000
154.8
5,416
6,742
1,326
24.5
59,576
94,218
34,642
58.1
65,000
145.0
750
536
214-
28.5-
8,250
13,039
4,789
58.0
9,000
144.9
40,750
53,150
12,400
30.4
448,250
693,860
245,610
54.8
489,000
141.9
166
275
109
65.7
1,826
2,745
919
50.3
2,000
137.3
2,000
0
2,000- 100.0-
82,500
98,943
16,443
19.9
145,000
68.2
20,000
14,160
5,840-
29.2-
67,500
91,752
24,252
35.9
95,000
96.6
833
487
346-
41.5-
9,163
6,083
3,080-
33.6-
10,000
60.8
0
0
0
.0
18,000
16,103
1,897-
10.5-
24,000
67.1
43,941
31,345
12,596-
28.7-
483,351
513,944
30,593
6.3
527,300
97.5
0
0
0
.0
0
0
0
.0
2,000
.0
0
29,618
29,618
.0
333,330
284,852
48,478-
14.5-
102,000
279.3
2,000
3,172
1,172
58.6
22,000
51,194
29,194
132.7
24,000
213.3
0
181
181
.0
0
90
90
.0
119,000
.1
0
0
0
.0
0
0
0
.0
0
.0
0
0
0
.0
0
0
0
.0
0
.0
0
0
0
.0
172,500
210,733
38,233
22.2
230,000
91.6
3,000
5,507
2,507
83.6
33,000
64,415
31,415
95.2
745,000
8.6
0
19
19
.0
0
127,046
127,046
.0
0
.0
0
0
0
.0
0
0
0
.0
0
.0
166
0
166 - 100.0-
1,826
2,068
242
13.3
2,000
103.4
138,188
163,882
25,694
18.6
1,951,898
2,627,160
675,262
34.6
2,820,300
93.2
144,613
170,944
26,331
18.2
60,891,373
61,339,287
447,914
.7
75,152,000
81.6
-02
PREPARED 6/09/14, 13:26:35
4,293
EXPENSE
SUMMARY REPORT
BY DISTRICT
49,808
5,333
1,135
PAGE
1
PROGRAM /GM275L
32,600
2,703
924 OF YEAR LAPSED
2,743- 101.5-
ACCOUNTING
PERIOD 11/2014
12,969
CENTRAL CONTRA COSTA SANITARY
------------------------------------------------------------------------------------------------------------------------------------
DISTRICT
PERIOD ENDING:
5/31/2014
143,779
25,000
33,421
8,421-
33.7-
275,000
OBJ
37,500
------- - - - -
-- MONTH -TO- DATE------- - -
- - --
-------- - - - - -- YEAR -TO- DATE-------- - - - - --
ANNUAL
6,000
NO
--------------
ACCOUNT TITLE
- - - --- - --------------------------------------------------------------------------------------------------------------
BUDGET
ACTUAL
VARIANCE
%
BUDGET
ACTUAL
VARIANCE
%
BUDGET
}
0101
SALARIES & WAGES- MGMNT.
181,410
161,452
19,958
11.0
1,995,510
1,614,687
380,823
19.1
2,176,963
74.2
0102
SALARIES & WAGES -NON MGMT
1,963,137
1,949,038
14,099
.7
21,594,507
20,766,368
828,139
3.8
23,557,800
88.2
0103
SALARIES & WAGES -COMP ABS
25,000
40,440
15,440-
61.8-
275,000
316,462
41,462-
15.1-
300,000
105.5
0105
OVERTIME
80,781
68,163
12,618
15.6
888,591
812,580
76,011
8.6
969,535
83.8
0106
STANDBY PAID
18,975
17,534
1,441
7.6
208,725
202,934
5,791
2.8
227,723
89.1
0110
SALARY VACANCY
42,497-
0
42,497 -100.0
467,467-
0
467,467 -100.0
510,000-
.0
SALARIES & WAGES
2,226,806
2,236,627
9,821-
.4-
24,494,866
23,713,031
781,835
3.2
26,722,021
88.7
0201
WORKERS' COMPENSATION INS
48,772
33,350
15,422
31.6
536,492
245,142
291,350
54.3
585,515
41.9
0202
STATE UNEMPLOYMENT INSUR
0
7,090
7,090-
.0
22,500
24,523
2,023-
9.0-
30,000
81.7
0203
FEDERAL MEDICARE TAX
30,827
31,294
467-
1.5-
339,097
330,482
8,615
2.5
370,161
89.3
0204
MEDICAL & HEALTH INSUR
811,242
742,020
69,222
8.5
8,923,662
8,402,061
521,601
5.8
9,735,139
86.3
0205
RETIREMENT CONTRIBUTION
1,303,387
1,258,883
44,504
3.4
19,337,247
18,653,416
683,831
3.5
20,640,634
90.4
0206
DEFERRED COMP. CONTRIB
130,345
134,197
3,852-
3.0-
1,433,795
1,382,653
51,142
3.6
1,564,386
88.4
0207
DENTAL INSURANCE
76,050
75,267
783
1.0
836,550
825,742
10,808
1.3
912,856
90.5
0208
LONG -TERM DISABILITY INS
6,162
5,950
212
3.4
67,782
64,845
2,937
4.3
74,135
87.5
0209
LIFE INSURANCE
14,327
13,634
693
4.8
157,597
148,472
9,125
5.8
172,158
86.2
0211
ACCRUED COMPENSATED ABS
0
0
0
.0
0
55,067-
55,067
.0
360,000
15.3-
0212
BENEFIT VACANCY
94,581-
0
94,581 -100.0
1,040,391-
0
1,040,391 -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
0250 CAPITALIZED ADM OVERHEAD
CAPITALIZED ADM OVERHEAD
TOTAL LABOR CHARGES
0301 DIRECTOR MEETING FEES
0302 BOARD TRAINING AND CONF
0303 BOARD HEALTH BENEFITS
DIRECTOR FEES & EXPENSES
0402 LIME
0403 POLYMER
0404 BOILER CHEMICALS
0406 OTHER CHEMICALS
0407 HYPOCHLORITE
CHEMICALS
0501 ELECTRICAL
0502 NATURAL GAS
0503 LAND -FILL GAS
0504 WATER
0505 TELEPHONE
UTILITIES
2,326,531 2,301,685
343,681- 278,587-
343,681- 278,587-
24,846 1.1 33,998,731 33,406,669
65,094- 18.9 3,780,491- 2,816,954-
65,094- 18.9 3,780,491- 2,816,954-
4,209,656 4,259,725 50,069- 1.2- 54,713,106 54,302,746
4,933
4,293
640
13.0
54,263
49,808
5,333
1,135
4,198
78.7
58,663
32,600
2,703
5,446
2,743- 101.5-
29,733
61,371
12,969
10,874
2,095
16.2
142,659
143,779
25,000
33,421
8,421-
33.7-
275,000
310,618
37,500
51,894
14,394-
38.4-
381,500
345,000
6,000
16,606
10,606- 176.8-
66,000
91,188
45,000
74,953
29,953-
66.6-
495,000
428,938
16,583
5,268
11,315
68.2
182,413
153,993
130,083
182,142
52,059-
40.0-
1,399,913
1,329,737
82,931
192,882
109,951- 132.6-
874,108
1,376,699
184,707
96,587
88,120
47.7
1,849,694
1,684,063
39,416
53,931
14,515-
36.8-
394,160
281,338
8,519
984
7,535
88.4
93,709
70,214
27,558
23,734
3,824
13.9
303,138
222,085
343,131
368,118
24,987-
7.3-
3,514,809
3,634,399
592,062 1.7 36,694,384 91.0
963,537- 25.5 4,124,238- 68.3
963,537- 25.5 4,124,238- 68.3
410,360 .8 59,292,167 91.6
4,455
8.2
59,200
84.1
26,063
44.4
64,000
50.9
31,638- 106.4-
32,437
189.2
1,120-
.8-
155,637
92.4
35,618-
13.0-
300,000
103.5
36,500
9.6
450,000
76.7
25,188-
38.2-
72,000
126.7
66,062
13.3
540,000
79.4
28,420
15.6
199,000
77.4
70,176 5.0 1,561,000 85.2
502,591- 57.5- 995,200 138.3
165,631 9.0 2,216,500 76.0
112,822 28.6 473,000 59.5
23,495 25.1 102,250 68.7
81,053 26.7 330,700 67.2
119,590- 3.4- 4,117,650 88.3
PREPARED 6/09/14, 13:26:35
EXPENSE
SUMMARY REPORT
BY DISTRICT
PAGE
2
PROGRAM /GM275L
92% OF YEAR LAPSED
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
OBJ
------- - - - -
-- MONTH -TO- DATE------- - - - - --
-- ------------ YEAR-TO- DATE--------
-
- - - --
ANNUAL
NO ACCOUNT TITLE
------------------------------------------------------------------------------------------------------------------------------------
BUDGET
ACTUAL
VARIANCE
k
BUDGET
ACTUAL
VARIANCE
k
BUDGET
k
0601 OUTSIDE VEH /EQUIP REPAIR
7,591
4,008
3,583
47.2
83,501
38,995
44,506
53.3
91,100
42.8
0602 VEHIC /EQUIP REPAIR MAINT
9,166
13,160
3,994-
43.6-
100,826
118,725
17,899-
17.8-
110,000
107.9
0603 GENERAL REPAIRS & MAINT
80,161
5,983
74,178
92.5
881,771
855,816
25,955
2.9
962,000
89.0
0604 OUTSIDE REPAIRS & MAINT
170,547
72,230
98,317
57.6
1,875,977
1,101,448
774,529
41.3
2,046,701
53.8
0605 COMPUTER REPAIRS & MAINT
46,224
31,679
14,545
31.5
509,464
356,784
152,680
30.0
555,726
64.2
0606 REAL PROPERTY REPAIRS
0
2,946
2,946-
.0
0
28,657
28,657-
.0
0
.0
REPAIRS & MAINTENANCE
313,689
130,006
183,683
58.6
3,451,539
2,500,425
951,114
27.6
3,765,527
66.4
0701 ASH REMOVAL
12,666
18,289
5,623-
44.4-
139,326
132,740
6,586
4.7
152,000
87.3
0702 SLUDGE REMOVAL
2,083
3,462
1,379-
66.2-
22,913
6,396
16,517
72.1
25,000
25.6
0703 GRIT REMOVAL
7,500
11,354
3,854-
51.4-
82,500
70,491
12,009
14.6
90,000
78.3
0704 JANITORIAL & REFUSE REMOV
24,147
6,330
17,817
73.8
265,617
235,732
29,885
11.3
289,800
81.3
0705 SPOILS REMOVAL
2,500
30,957
28,457- 138.3-
27,500
31,657
4,157-
15.1-
30,000
105.5
0706 HAZARDOUS WASTE DISPOSAL
51,140
32,165
18,975
37.1
432,540
274,244
158,296
36.6
513,700
53.4
HAULING & DISPOSAL
100,036
102,557
2,521-
2.5-
970,396
751,260
219,136
22.6
1,100,500
68.3
0801 PROFESSIONAL SERVICES
10,520
5,836
4,684
44.5
115,720
82,327
33,393
28.9
126,250
65.2
0802 LEGAL SERVICES -BOARD
6,666
11,174
4,508-
67.6-
73,326
59,781
13,545
18.5
80,000
74.7
0803 LEGAL SERVICES -STAFF
22,586
33,096
10,510-
46.5-
240,980
251,090
10,110-
4.2-
271,100
92.6
PROFESSIONAL & LEGAL SERV
39,772
50,106
10,334-
26.0-
430,026
393,198
36,828
8.6
477,350
82.4
0901 OUTSIDE SAFETY SERVICES
6,748
2,385
4,363
64.7
80,453
33,607
46,846
58.2
89,200
37.7
0902 TECHNICAL SERVICES
189,281
132,910
56,371
29.8
2,072,091
1,325,965
746,126
36.0
2,271,520
58.4
0903 DATA PROCESSING SERVICES
0
0
0
.0
300
0
300
100.0
300
.0
0904 OTHER PUBLIC AGENCY SERVS
2,916
201
2,715
93.1
306,576
284,729
21,847
7.1
309,500
92.0
0905 REPROGRAPHIC SERVICES
1,090
0
1,090 100.0
11,990
3,187
8,803
73.4
13,101
24.3
0906 RECRUITMENT
9,833
2,929
6,904
70.2
108,163
74,877
33,286
30.8
118,000
63.5
OUTSIDE SERVICES
209,868
138,425
71,443
34.0
2,579,573
1,722,365
857,208
33.2
2,801,621
61.5
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
18,116
350-
2.0-
195,426
159,240
36,186
18.5
213,260
74.7
1102 GASOLINE, OIL & FUEL
22,666
35,302
12,636-
55.7-
249,326
257,725
8,399-
3.4-
272,000
94.8
1103 OPERATING SUPPLIES
99,187
148,024
48,837-
49.2-
1,091,057
1,098,285
7,228-
.7-
1,190,410
92.3
1104 OPERATING FUEL
4,000
40
3,960
99.0
44,000
11,644
32,356
73.5
48,000
24.3
1105 LABORATORY SUPPLIES
12,891
17,464
4,573-
35.5-
141,801
146,792
4,991-
3.5-
154,700
94.9
1106 SAFETY SUPPLIES
11,515
6,327
5,188
45.1
126,231
75,645
50,586
40.1
138,345
54.7
1108 INVENTORY OVER /SHORT
0
133-
133
.0
0
22,045-
22,045
.0
0
.0
MATERIALS & SUPPLIES
168,025
225,140
57,115-
34.0-
1,847,841
1,727,286
120,555
6.5
2,016,715
85.6
1201 RENTS & LEASES
16,224
8,120
8,104
50.0
178,964
159,990
18,974
10.6
195,801
81.7
1202 PUBLIC AGENCY FEES
29,451
12,011
17,440
59.2
464,355
441,057
23,298
5.0
493,844
89.3
1203 PUBLIC INFORMATION
23,790
9,729
14,061
59.1
261,690
249,422
12,268
4.7
285,500
87.4
1204'TUITION REIMBURSEMENT
3,127
544
2,583
82.6
43,397
17,901
25,496
58.8
53,550
33.4
C
PREPARED 6/09/14, 13:26:35
EXPENSE
SUMMARY REPORT
BY DISTRICT
PAGE
3
PROGRAM /GM275L
92% OF YEAR LAPSED
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
OBJ
----- -- - - --
-- MONTH -TO- DATE------- -
- - - --
---- ---- - --
- -- YEAR -TO- DATE-------- - - - - --
ANNUAL
NO ACCOUNT TITLE
------------------------------------------------------------------------------------------------------------------------------------
BUDGET
ACTUAL
VARIANCE
%
BUDGET
ACTUAL
VARIANCE
%
BUDGET
%
1205 TECH TRAIN, CONF & MEETS
32,280
16,387
15,893
49.2
361,180
218,377
142,803
39.5
393,570
55.5
1206 CERTIFICATION & LICENSES
1,614
880
734
45.5
17,754
14,472
3,282
18.5
19,397
74.6
1207 CLAIMS
41
0
41
100.0
451
274
177
39.2
501
54.7
1208 SUBSCRIPTION /PUBLICATION
2,755
1,349
1,406
51.0
31,305
18,317
12,988
41.5
34,688
52.8
1209 MILEAGE REIMBURSEMENTS
784
818
34-
4.3-
8,624
9,118
494-
5.7-
9,490
96.1
1210 PUBLIC NOTICES
486
0
486
100.0
5,346
2,988
2,358
44.1
5,850
51.1
1211 OUTSIDE ORGANIZATION FEES
22,347
17,335
5,012
22.4
306,028
297,292
8,736
2.9
314,040
94.7
1212 EMPLOYEE MEMBERSHIPS
3,024
1,732
1,292
42.7
35,689
28,388
7,301
20.5
39,224
72.4
1213 MISCELLANEOUS
3,434
1,388
2,046
59.6
37,774
38,193
419-
1.1-
41,330
92.4
1216 PROFESSIONAL EXP REIMB
3,416
0
3,416
100.0
42,076
1,516
40,560
96.4
50,000
3.0
OTHER EXPENSES
142,773
70,293
72,480
50.8
1,794,633
1,497,305
297,328
16.6
1,936,785
77.3
NET EXPENSES
5,670,002
5,537,386
132,616
2.3
71,444,495
68,602,500
2,841,995
4.0
77,824,952
88.1
TOTAL EXPENSE
5,670,002
5,537,386
132,616
2.3
71,444,495
68,602,500
2,841,995
4.0
77,824,952
88.1
�;'�
PREPARED 6/09/14, 13:26:35
EXPENSE
SUMMARY REPORT BY
DEPT (SUMMARY)
PAGE
1
PROGRAM /GM278L
RUNNING EXPENSE FUND
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
-------------
MONTH -TO- DATE------- ---
- --
----- ---- - - ---
YEAR -TO-DATE---- ---- - -
- ---
ANNUAL
ACCOUNT TITLE
------------------------------------------------------------------------------------------------------------------------------------
BUDGET
ACTUAL
VARIANCE
t
BUDGET
ACTUAL
VARIANCE
%
BUDGET
SALARIES & WAGES
416,794
441,782
24,988-
6.0-
4,584,734
4,322,314
262,420
5.7
5,001,596
86.4
EMPLOYEE BENEFITS
717,157
699,583
17,574
2.5
12,219,757
11,862,580
357,177
2.9
13,304,847
89.2
CAPITALIZED ADM OVERHEAD
4,806-
879-
3,927-
81.7
52,866-
21,213-
31,653-
59.9
57,679-
36.8
DIRECTOR FEES & EXPENSES
12,969
10,874
2,095
16.2
142,659
143,779
1,120-
.8-
155,637
92.4
UTILITIES
10,008
4,631
5,377
53.7
110,088
44,835
65,253
59.3
120,100
37.3
REPAIRS & MAINTENANCE
44,556
30,046
14,510
32.6
490,076
303,557
186,519
38.1
534,715
56.8
PROFESSIONAL & LEGAL SERV
28,601
36,625
8,024-
28.1-
313,811
314,003
192-
.1-
343,250
91.5
OUTSIDE SERVICES
91,030
69,661
21,369
23.5
1,174,630
972,552
202,078
17.2
1,265,700
76.8
SELF - INSURANCE EXPENSE
0
0
0
.0
600,000
600,000
0
.0
600,000
100.0
MATERIALS & SUPPLIES
18,943
14,044
4,899
25.9
208,290
86,282
122,008
58.6
227,385
37.9
OTHER EXPENSES
44,338
16,145
28,193
63.6
499,043
386,091
112,952
22.6
552,495
69.9
ADMINISTRATION
1,379,590
1,322,512
57,078
4.1
20,290,222
19,014,780
1,275,442
6.3
22,048,046
86.2
SALARIES & WAGES
500,742
491,889
8,853
1.8
5,508,162
5,357,060
151,102
2.7
6,008,963
89.2
EMPLOYEE BENEFITS
440,080
447,738
7,658-
1.7-
5,991,926
5,935,540
56,386
.9
6,432,260
92.3
CAPITALIZED ADM OVERHEAD
313,307-
247,236-
66,071-
21.1
3,446,377-
2,640,020-
806,357-
23.4
3,759,705-
70.2
UTILITIES
16,031
14,018
2,013
12.6
176,341
155,858
20,483
11.6
192,400
81.0
REPAIRS & MAINTENANCE
8,903
8,474
429
4.8
97,933
120,428
22,495-
23.0-
106,861
112.7
HAULING & DISPOSAL
51,765
32,755
19,010
36.7
439,415
289,714
149,701
34.1
521,200
55.6
PROFESSIONAL & LEGAL SERV
8,255
12,802
4,547-
55.1-
84,139
74,012
10,127
12.0
99,100
74.7
OUTSIDE SERVICES
34,463
17,723
16,740
48.6
470,593
288,829
181,764
38.6
515,100
56.1
MATERIALS & SUPPLIES
16,219
17,594
1,375-
8.5-
178,409
177,425
984
.6
194,710
91.1
OTHER EXPENSES
20,179
5,510
14,669
72.7
247,419
168,994
78,425
31.7
271,862
62.2
ENGINEERING
783,330
801,267
17,937-
2.3-
9,747,960
9,927,840
179,880-
1.8-
10,582,751
93.8
SALARIES & WAGES
436,878
457,596
20,718-
4.7-
4,805,658
4,838,986
33,328-
.7-
5,242,615
92.3
EMPLOYEE BENEFITS
413,966
431,516
17,550-
4.2-
5,544,034
5,533,252
10,782
.2
5,958,314
92.9
CAPITALIZED ADM OVERHEAD
10,707-
2,506-
8,201-
76.6
117,777-
48,326-
69,451-
59.0
128,494-
37.6
UTILITIES
11,299
7,533
3,766
33.3
124,289
112,681
11,608
9.3
135,600
83.1
REPAIRS & MAINTENANCE
62,496
43,179
19,317
30.9
687,456
451,443
236,013
34.3
750,001
60.2
HAULING & DISPOSAL
10,066
31,733
21,667 - 215.2-
110,726
97,594
13,132
11.9
120,800
80.8
PROFESSIONAL & LEGAL SERV
833
167
666
80.0
9,163
2,466
6,697
73.1
10,000
24.7
OUTSIDE SERVICES
7,777
3,666
4,111
52.9
85,547
21,662
63,885
74.7
93,371
23.2
MATERIALS & SUPPLIES
59,211
74,367
15,156-
25.6-
650,970
737,633
86,663-
13.3-
710,620
103.8
OTHER EXPENSES
15,589
10,115
5,474
35.1
180,479
159,952
20,527
11.4
196,152
81.5
COLLECTION SYSTEM OPS.
1,007,408
1,057,366
49,958-
5.0-
12,080,545
11,907,343
173,202
1.4
13,088,979
91.0
SALARIES & WAGES
779,805
763,176
16,629
2.1
8,577,855
8,341,350
236,505
2.8
9,357,800
89.1
EMPLOYEE BENEFITS
684,036
656,072
27,964
4.1
9,265,677
9,168,791
96,886
1.0
9,950,315
92.1
CAPITALIZED ADM OVERHEAD
14,305-
27,966-
13,661
95.5-
157,355-
95,735-
61,620-
39.2
171,687-
55.8
CHEMICALS
95,083
122,793
27,710-
29.1-
1,014,913
969,745
45,168
4.5
1,141,000
85.0
UTILITIES
262,348
301,629
39,281-
15.0-
2,664,329
2,918,812
254,483-
9.6-
3,148,200
92.7
REPAIRS & MAINTENANCE
178,531
34,052
144,479
80.9
1,964,841
1,457,866
506,975
25.8
2,143,500
68.0
HAULING & DISPOSAL
37,622
37,344
278
.7
413,842
356,265
57,577
13.9
451,500
78.9
PROFESSIONAL & LEGAL SERV
2,083
512
1,571
75.4
22,913
2,717
20,196
88.1
25,000
10.9
OUTSIDE SERVICES
71,023
44,668
26,355
37.1
781,253
337,427
443,826
56.8
852,350
39.6
MATERIALS & SUPPLIES
70,269
116,398
46,129-
65.6-
772,959
677,121
95,838
12.4
843,400
80.3
OTHER EXPENSES
59,449
32,987
26,462
44.5
832,294
752,104
80,190
9.6
877,629
85.7
PREPARED 6/09/14, 13:26:35 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2
PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
-------- -----MONTH -TO- DATE-- ------- ---- ---- ---------- YEAR -TO- DATE-------- ------ ANNUAL
ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET t
------------------------------------------------------------------------------------------------------ --------- ----- -- ------ -- - -----
PLANT OPERATIONS
SALARIES & WAGES
EMPLOYEE BENEFITS
CAPITALIZED ADM OVERHEAD
CHEMICALS
UTILITIES
REPAIRS & MAINTENANCE
HAULING & DISPOSAL
OUTSIDE SERVICES
MATERIALS & SUPPLIES
OTHER EXPENSES
PUMP STATIONS
2,225,944
92,587
71,292
556-
35,000
43,445
19,203
583
5,575
3,383
3,218
273,730
2,081,665
82,184
66,776
0
59,349
40,307
14,255
725
2,707
2,737
5,536
274,576
144,279 6.5 26,153,521 24,886,463
10,403
11.2
1,018,457
853,321
4,516
6.3
977,337
906,506
556 -100.0
6,116-
11,660-
24,349-
69.6-
385,000
359,992
3,138
7.2
439,762
402,213
4,948
25.8
211,233
167,131
142-
24.4-
6,413
7,687
2,868
51.4
67,550
101,895
646
19.1
37,213
48,825
2,318-
72.0-
35,398
30,164
846- .3- 3,172,247 2,866,074
1,267,058 4.8 28,619,007 87.0
165,136 16.2 1,111,047 76.8
70,831 7.2 1,048,648 86.4
5,544 90.6- 6,673 -174.7
25,008 6.5 420,000 85.7
37,549 8.5 521,350 77.1
44,102 20.9 230,450 72.5
1,274- 19.9- 7,000 109.8
34,345- 50.8- 75,100 135.7
11,612- 31.2- 40,600 120.3
5,234 14.8 38,647 78.1
306,173 9.7 3,486,169 82.2
FUND TOTALS 5,670,002 5,537,386 132,616 2.3 71,444,495 68,602,500 2,841,995 4.0 77,824,952 88.1
PREPARED 6/09/14, 13:27:17
SALARY & BENEFITS SUMMARY REPORT BY DISTRICT
PAGE
1
PROGRAM /GM276L
RUNNING EXPENSE
& SEWER CONTRUCTION FUNDS
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
OBJ
------- - - - -
-- MONTH -TO- DATE------- - -
- - --
-------- - - - - -- YEAR -TO- DATE--------
- - - - --
ANNUAL
NO
------------------------------------------------------------------------------------------------------------------------------------
ACCOUNT TITLE
BUDGET
ACTUAL
VARIANCE
%
BUDGET
ACTUAL
VARIANCE
%
BUDGET
4
0101
SALARIES & WAGES- MGMNT.
181,410
161,452
19,958
11.0
1,995,510
1,614,687
380,823
19.1
2,176,963
74.2
0102
SALARIES & WAGES -NON MGMT
1,963,137
1,949,038
14,099
.7
21,594,507
20,766,368
828,139
3.8
23,557,800
88.2
0103
SALARIES & WAGES -COMP ABS
25,000
40,440
15,440-
61.8-
275,000
316,462
41,462-
15.1-
300,000
105.5
0105
OVERTIME
80,781
68,163
12,618
15.6
888,591
812,580
76,011
8.6
969,535
83.8
0106
STANDBY PAID
18,975
17,534
1,441
7.6
208,725
202,934
5,791
2.8
227,723
89.1
0110
SALARY VACANCY
42,497-
0
42,497 -100.0
467,467-
0
467,467 -100.0
510,000-
.0
0150
CAPITALIZED SALARIES
248,636
193,506
55,130
22.2
2,734,996
1,942,514
792,482
29.0
2,983,722
65.1
0151
OVERTIME
10,515
3,892
6,623
63.0
115,665
52,963
62,702
54.2
126,268
41.9
0152
SALARY VACANCY
4,583-
0
4,583 -100.0
50,413-
0
50,413 -100.0
55,000-
.0
SALARIES & WAGES
2,481,374
2,434,025
47,349
1.9
27,295,114
25,708,508
1,586,606
5.8
29,777,011
86.3
0201
WORKERS' COMPENSATION INS
50,625
34,443
16,182
32.0
556,875
255,522
301,353
54.1
607,867
42.0
0202
STATE UNEMPLOYMENT INSUR
0
7,090
7,090-
.0
22,500
24,523
2,023-
9.0-
30,000
81.7
0203
FEDERAL MEDICARE TAX
34,275
34,065
210
.6
377,025
358,286
18,739
5.0
411,616
87.0
0204
MEDICAL & HEALTH INSUR
851,091
775,145
75,946
8.9
9,362,001
8,724,899
637,102
6.8
10,213,400
85.4
0205
RETIREMENT CONTRIBUTION
1,452,638
1,370,416
82,222
5.7
20,979,008
19,765,598
1,213,410
5.8
22,431,742
88.1
0206
DEFERRED COMP. CONTRIB
144,983
146,186
1,203-
.8-
1,594,813
1,497,338
97,475
6.1
1,740,142
86.0
0207
DENTAL INSURANCE
80,158
78,676
1,482
1.8
881,738
859,636
22,102
2.5
962,263
89.3
0208
LONG -TERM DISABILITY INS
6,862
6,596
266
3.9
75,482
71,114
4,368
5.8
82,635
86.1
0209
LIFE INSURANCE
15,473
14,487
986
6.4
170,203
156,967
13,236
7.8
186,021
84.4
0211
ACCRUED COMPENSATED ABS
0
0
0
.0
0
55,067-
55,067
.0
360,000
15.3-
0212
BENEFIT VACANCY
94,581-
0
94,581 -100.0
1,040,391-
0
1,040,391 -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
2,467,104
74,420 2.9 36,363,654 35,043,216
1,320,438 3.6 39,275,086 89.2
TOTAL SALARY AND BENEFITS 5,022,898 4,901,129 121,769 2.4 63,658,768 60,751,724 2,907,044 4.6 69,052,097 88.0
0
PREPARED 6/09/14, 13:26:29 2014 STATEMENT OF NET ASSETS PAGE 3
PROGRAM /GM263L ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
002 SEWER CONSTRUCTION
----------------------------------------------------------------------------------------------------- -------- ------------- ---- - - -- --
CURRENT ASSETS
CASH
1,078,439.14
REVENUE BOND INVESTMENTS
.00
TEMPORARY INVESTMENTS
54,700,000.00
ACCOUNTS RECEIVABLE
3,301.51
ALLOWANCE FOR UNCOLL A/R
.00
ACCRUED INTEREST A/R
16,059.34
BOND ACCRUED INTEREST A/R
.00
CAD RECEIVABLE
481,663.03
AVAD - ALHAMBRA VLY AR
1,509,601.58
DUE FROM R/E
69,685,258.97
DUE FROM S/I
9,565.33
DUE FROM DEBT FUND
20,590,938.93
TOTAL CURRENT ASSETS 148,074,827.83
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 -RELY WATER
.00
ACC DEPR- SEWAGE COL SYS
.00
ACC DEPR - OUTFALL
.00
CONTRIBUTED SEWER LINES
.00
ACC DEPR - CONTRIB ASSETS
.00
CONSTRUCTION IN PROGRESS
22,676,437.96
TOTAL NET PROPERTY, PLANT &
-------------
EQUIPMENT 22,676,437.96
TOTAL ASSETS
--------------
170,751,265.79
--------------
--------------
LIABILITIES
DUE TO R/E
121,285,819.78 -
DUE TO S/I
.00
DUE TO DEBT FUND
262,858.09-
PREPARED 6/09/14, 13:26:29
2014 STATEMENT OF NET ASSETS PAGE 4
PROGRAM /GM263L
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT
------------------------------------------------------------------------------------------------------------------------------------
AS OF 5/31/2014
002 SEWER CONSTRUCTION
------------------------------------------------------------------------------------------------------------------------------------
ACCOUNTS PAYABLE
580,793.02 -
SALES TAX PAYABLE
6.57 -
REFUNDABLE CONST BONDS
87,059.40 -
UNEARNED INTEREST
5,719.46 -
PROJECT RETENTION PAYABLE
248,449.44 -
TOTAL LIABILITIES
122,470,705.76 -
FUND EQUITY
RESERVE FOR ENCUMBRANCES
.00
AVAILABLE FUND BALANCE
26,099,344.96 -
EXPENDITURE SUMMARY
.00
REVENUE SUMMARY
22,181,215.07 -
TOTAL FUND EQUITY
48,280,560.03 -
TOTAL LIABILITIES AND FUND EQUITY
--------------
170,751,265.79 -
--------------
--------------
PREPARED 6/09/14, 13:26:32 REVENUE SUMMARY REPORT PAGE- 2
PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
FUND 002 SEWER CONSTRUCTION
OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL
NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE !k ESTIMATE ACTUAL VARIANCE !k ESTIMATE t
----------------------------------------------------------------------------------------------------- ------------------------- - - ----
2301 SEWER SVC CHRG- COUNTY
SEWER SERVICE CHARGES
1500 MAIN LINES INSPECTION
1600 PLAN REVIEW
1900 OVERTIME INSPECTION
2100 TV REINSPECTION
3800 RECYCLED WATER
4000 FACILITIES CAPACITY FEES
4100 REBATES TO DISTRICT
4200 PUMP ZONE FEES
4400 CAPACITY USE CHARGE
4501 INTEREST INCOME
4600 TAX REVENUE
4700 OTHER AGENCY REIMB -MISC
4800 OTHER GOVT REV -CAL TRANS
5400 OTHER GOVT REV- CONCORD
6000 MISCELLANEOUS INCOME
6127 CAD REIMBURSEMENT
6507 ALHAMBRA VLY ASSESSMENTS
OTHER REVENUES
0
0
13,583
5,000
1,250
83
0
399,166
83
62,916
14,583
16,083
0
0
0
0
1,666
0
0
514,413
774
774
19,429
11,408
302
0
0
204,099
0
5,834
0
11,425
0
0
0
0
0
0
24,492
276,989
FUND TOTALS 514,413 277,763
774 .0 6,495,500 6,436,704
774 .0 6,495,500 6,436,704
5,846 43.0 149,413 170,816
6,408 128.2 55,000 64,238
948- 75.8- 13,750 2,537
83- 100.0- 913 0
0 .0 26,250 0
195,067- 48.9- 4,390,826 7,312,903
83- 100.0- 913 0
57,082- 90.7- 692,076 510,750
14,583- 100.0- 160,413 121,264
4,658- 29.0- 176,913 196,643
0 .0 6,700,000 7,317,359
0 .0 0 0
0 .0 0 0
0 .0 0 0
1,666- 100.0- 18,326 15,818
0 .0 0 0
24,492 .0 0 32,184
237,424- 46.2- 12,384,793 15,744,512
236,650- 46.0- 18,880,293 22,181,216
58,796- .9- 6,628,000 97.1
58,796- .9- 6,628,000 97.1
21,403 14.3 163,000 104.E
9,238 16.8 60,000 107.1
11,213- 81.5- 15,000 16.5
913 - 100.0- 1,000 .0
26,250- 100.0- 63,000 .0
2,922,077 66.5 4,790,000 152.1
913 - 100.0- 1,000 C
181,326- 26.2- 755,000 67.6
39,149- 24.4- 175,000 69.3
19,730 11.2 193,000 101.5
617,359 9.2 8,102,000 90.3
0 .0 0 .0
0 .0 0 .0
0 .0 4,277,000 .0
2,508- 13.7- 20,000 79.1
0 .0 0 .0
32,184 .0 0 .0
3,359,719 27.1 18,615,000 84.6
3,300,923 17.5 25,243,000 87.9
PREPARED 6/09/14, 13:29:12
CAPITAL IMPROVEMENT BUDGET
PAGE 1
PROGRAM /GM185L4
921t OF
FISCAL YEAR
ELAPSED
ACCOUNTING
PERIOD 1112014
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD
ENDING:
5/31/2014
---------------------------------------------------------------------------------------------------------------------------------------
TYPE
TP Treatment Plant
TOTAL
TOTAL
PROJECT
PCT
EXPENDED
PCT
EXPENDED
REMAINING
PROD
ALLOCATED
PROJECT
EXPENDED
RXP
CIB EST
THIS
RXP
THIS
ALLOCATED
NO
---------------------------------------------------------------------------------------------------------------------------------------
PROJECT TITLE
BUDGET
COST EST
TO DATE
PTD
THIS PY
YEAR
YTD
MONTH
BUDGET
REGULATORY COMPL 6 SAFETY
7283
FIRE PROT SYS IMPRVMT
318,000
358,000
311,157
98
30,000
130,763
436
1,143
6,843
7284
TP HAZARD ID /REMRDIATION
125,000
868,000
117,821
94
80,000
0
0
0
7,179
7287
TP MASTER PLAN UPDATE
467,000
356,700
386,500
83
5,000
17,519
350
3,725
80,500
7301
TREATMENT PLANT PLANNING
2,177,000
3,233,600
1,964,801
90
810,000
861,359
106
30,685
212,199
7311
TP SAFETY ENHANC. PH 4
100,000
45,000
25,050
25
5,000
25,050
501
6,659
74,950
7315
PLANT OF THE FUTURE
100,000
100,000
826
1
100,000
826
1
0
99,174
SUB -TOTAL :
3,287,000
4,961,300
2,806,155
85
1,030,000
1,035,517
101
42,212
480,845
ONE -TIME RENOVATION
7272
ELECTRIC BLOWER RENOV
474,000
1,447,400
443,443
94
150,000
21,112
14
0
30,557
7285
PRIMARY TREATMENT RENOV
14,947,000
13,500,000
6,612,659
44
5,400,000
5,336,384
99
2,024,317
8,334,341
7289
POE SEISMIC UPGRADE
190,000
1,297,100
144,566
76
1,000
8,823
882
1,035
45,434
7291
PUMP /BLOWER SEISMIC UPGRD
405,000
3,800,000
319,410
79
850,000
23,592
3
12,414
85,590
7292
SWITCHGEAR REFURBISHMT -P2
300,000
1,536,500
118,544
40
200,000
11,781
6
0
181,456
7294
SEC PROCESS IMPS
50,000
1,429,500
47,403
95
45,000
0
0
0
2,597
7295
AUX BOILER BURNER UPGRADE
215,000
230,000
187,700
87
100,000
48,483
49
0
27,300
7296
SEISMIC UPGRADES FOR SCB
150,000
133,700
137,690
92
5,000
0
0
0
12,310
7297
WET /DRY SCRUBBER REPLCMT
25,000
6,622,000
964
4
51,000
0
0
0
24,036
7302
PE PUMP REFURB, PH 2
25,000
70,000
16,843
67
1,000
0
0
0
8,157
7304
INSTR 6 CNTRL -PLC UPGRADE
155,000
800,000
64,317
42
80,000
25,596
32
16,363
90,683
7308
COGEN CONTROLS UPGRADE
1,299,270
800,000
1,082,100
83
400,000
1,080,275
270
652,033
217,170
7309
DAP TANKS RENOVATION
966,550
100,000
118,511
12
100,000
111,034
111
17,003
848,039
7310
TP PIPING RENOV. PH 8
100,000
1,250,000
85,885
86
100,000
85,885
86
1,035
14,115
7313
SOLIDS HANDLING BQP EVAL
100,000
150,000
53,192
53
50,000
53,192
106
1,306
46,808
SUB -TOTAL :
19,401,820
33,166,200
9,433,227
49
7,533,000
6,806,157
90
2,725,506
9,968,593
RECURRING RENOVATION
7254
TP CATHODIC PROT SYS REPL
600,000
600,000
549,290
92
5,000
8,619
172
0
50,710
7265
TP EQUIPMENT REPLACEMENT
1,250,000
1,202,000
1,102,929
88
50,000
81,124
162
31,880
147,071
7268
TP FACILITIES RENOV
250,000
3,950,000
220,016
88
87,000
0
0
0
29,984
7269
TP ASSET MANAGEMENT
1,184,000
964,100
890,845
75
150,000
230,091
153
48,989
293,155
7298
PIPING RENOVATION, PH7
1,417,000
1,016,000
1,411,485
100
5,000
113,008
260
1,302
5,515
SUB -TOTAL :
4,701,000
7,732,100
4,174,565
89
297,000
432,842
146
82,171
526,435
SUBSTANTIALLY COMPLETE
7241
WET WEATHER BYPASS IMPS
3,320,000
3,320,000
3,285,837
99
10,000
8,448
85
1,740
34,163
SUB -TOTAL :
3,320,000
3,320,000
3,285,837
99
10,000
8,448
85
1,740
34,163
UNALLOCATED AUTHORIZATIONS
1,723,380
0
PREPARED 6/09/14, 13:29:12
CAPITAL IMPROVEMENT BUDGET
PAGE 2
PROGRAM /GM185L4
92% OF FISCAL YEAR ELAPSED
ACCOUNTING
PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING: 5/31/2014
_______________________________
________________________________________________________________________________________________________
TYPE TP Treatment Plant
TOTAL
TOTAL
PROTECT PCT
EXPENDED
PCT
EXPENDED
REMAINING
PROJ
ALLOCATED
PROTECT
EXPENDED BXP CIB EST
THIS
EXP
THIS
ALLOCATED
NO PROJECT TITLE
________________________________________________________________________________________________________
BUDGET
COST EST
TO DATE PTO THIS FY
YEAR
YTD
_______________________________
MONTH
BUDGET
PROGRAM CONTINGENCY
11,800
0
Treatment Plant
32,445,000
49,179,600
19,699,784 61 8,870,000
8,282,964
93
2,851,629
12,745,216
PREPARED 6/09/14, 13:29:12
CAPITAL IMPROVEMENT BUDGET
PAGE 3
PROGRAM /GM185L4
92i OF FISCAL
YEAR
ELAPSED
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
5/31/2014
---------------------------------------------------------------------------------------------------------------------------------
TYPE CS Collection System
- - - --"
TOTAL
TOTAL
PROJECT
PCT
EXPENDED
PCT
EXPENDED
REMAINING
PRAT
ALLOCATED
PROTECT
EXPENDED
EXP
CIB BST
THIS
EKP
THIS
ALLOCATED
NO PROTECT TITLE
---------------------------------------------------------------------------------------------------------------------------------------
BUDGET
COST EST
TO DATE
PTO
THIS FY
YEAR
YTD
MONTH
BUDGET
RENOVATION
5948 SEWER TV INSPECTION, PH2
1,926,165
8,401,000
1,762,865
92
800,000
633,239
79
63,409
163,300
5955 SUSPENDED PIPE SUPPORT
392,000
274,000
387,782
99
40,000
201,548
504
0
4,218
5976 DIABLO RENOVATIONS PH2
3,563,000
2,736,000
3,189,782
90
1,500,000
2,482,887
166
252,073
373,218
5982 PIPE BURST BLANKET
828,000
623,500
406,927
49
100,000
44,514
45
1,356
421,073
5991 P.H. SEWER RENOV PH 2
400,000
2,383,300
133,017
33
200,000
0
0
0
266,983
5993 FORCEMAIN ASSESSMENT
127,000
177,000
96,535
76
50,000
17,278
35
0
30,465
5999 CIPP BLANKET CONTRAST
472,000
213,000
110,494
23
100,000
63,194
63
2,254
361,506
8404 LAFAYETTE SEWER RBNOV PH8
2,304,500
2,619,000
2,003,472
87
1,500,000
768,675
51
91,998
301,028
8405 2013 CIPP PROTECT
2,978,000
4,928,000
2,299,605
77
2,500,000
1,582,536
63
12,923
678,395
8410 CATHODIC PROT SYS REPL
200,000
1,000,000
78,529
39
50,000
71,665
143
10,780
121,471
8411 NO.ORINDA SEWER REN. PH 5
3,020,000
2,650,000
581,427
19
550,000
126,159
23
19,005
2,438,573
8413 WCK SEWER REN., PH 10
829,000
2,600,000
794,715
96
1,000,000
521,023
52
29,176
34,285
8415 MARTINEZ PH 4 SEWER REN.
260,000
2,060,000
199,606
77
250,000
173,251
69
22,119
60,394
8417 SURVEY MONUMENT INSTALL
100,000
500,000
98,256
98
50,000
47,556
95
10,446
1,744
8421 LAFAYETTE SEWER RENOV PH9
350,000
2,060,000
251,227
72
250,000
251,227
101
2,061
98,773 1
8422 WCK SEWER REN., PH 11
100,000
100,000
69,025
69
100,000
69,025
69
18,882
30,975 t�
8423 NO ORINDA SEWER HEN. PH 6
100,000
2,200,000
91,660
92
100,000
91,660
92
225
8,340
SUB -TOTAL :
17,949,665
35,524,800
12,554,924
70
9,140,000
7,145,437
78
536,707
5,394,741
RRGL /COMP /URGNT /PLNG /SAFE
5962 MANHOLE REMOT LVL MONITOR
325,500
325,500
131,963
41
100,000
1,030
1
0
193,537
8419 COLLECTION SYSTM PLANNING
200,000
1,450,000
84,429
42
120,000
84,429
70
12,892
115,571
SUB -TOTAL
525,500
1,775,500
216,392
41
220,000
85,459
39
12,892
309,108
EXPANSION
5773 SMITH ROAD CAD
124,539
0
124,539
100
0
70,625
0
0
0
5937 ALHAMBRA VALLEY ASSMT DST
200,000
134,600
130,063
65
5,000
1,061
21
0
69,937
8412 PH GRAYSON CREEK TRUNK SW
700,000
2,900,000
562,405
80
800,000
173,429
22
13,708
137,595
8418 COL.SYS. MODELING UPGRADE
350,000
550,000
66,253
19
250,000
65,195
26
5,813
283,747
8420 13 -14 DEVELOPMNT SEWERAGE
840,000
7,881,000
925,705
110
681,000
925,705
136
91,582
85,705 -
SUB -TOTAL :
2,214,539
11,465,600
1,808,965
82
1,736,000
1,236,015
71
111,103
405,574
PUMPING STATIONS
5941 PS EOUIP & PIPING RSPL
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
422,067
93
5,000
51,268
25
1,643
29,933
8403 BUCHANAN AIR PUMP ST RSPL
50,000
451,000
83
0
400,000
0
0
0
49,917
8406 PUMP STATION SAFETY IMPS
549,000
540,000
79,596
15
60,000
79,596
133
10,476
469,404
8407 MARTINEZ BYPASS PUMP
200,000
78,500
91,684
46
1,000
0
0
0
100,316
8409 PS SCADA O&M MANUAL
20,000
20,000
12,480
62
10,000
0
0
0
7,520
8414 MOR PUMPG ST.CHOPPER PUMP
100,000
400,000
19,964
20
200,000
0
0
0
80,036
PREPARED 6/09/14, 13:29:12
CAPITAL IMPROVEMENT BUDGET
PAGE 4
PROGRAM /GM185L4
92% OF
FISCAL YEAR
ELAPSED
ACCOUNTING
PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
5/31/2014
------------------------------------------
TYPE CS Collection System
-
- - - -- --------------------------------------------------------------------------------------
TOTAL
TOTAL
PROTECT
PCT
EXPENDED
PCT
EXPENDED
REMAINING
PROD
ALLOCATED
PROJECT
EXPENDED
EXP
CIS EST
THIS
EXP
THIS
ALLOCATED
NO PROTECT TITLE
---------------------------------------------------------------------------------------------------------------------------------------
BUDGET
COST BST
TO DATE
PTO
THIS FY
YEAR
YTD
MONTH
BUDGET
SUB -TOTAL :
2,066,000
2,867,000
1,239,058
60
756,000
151,833
20
12,119
826,942
SUBSTANTIALLY COMPLETE
5973 NO ORINDA SEWER HEN PH 4
2,589,000
2,589,000
2,586,285
100
10,000
6,594
66
3,413
2,715
8401 WC SEWER RENOV PH9
3,088,000
3,088,000
3,097,032
100
1,000
53,059
306
22,129
9,032 -
SUB -TOTAL :
5,677,000
5,677,000
5,683,317
100
11,000
59,653
542
25,542
6,317 -
UNALLOCATED AUTHORIZATIONS
306,046
0
PROGRAM CONTINGENCY
427,950
0
Collection System
29,166,700
57,309,900
21,502,656
74
11,863,000
8,678,397
73
698,363
7,664,044
910
PREPARED 6/09/14, 13:29:12
CAPITAL
IMPROVEMENT BUDGET
PAGE 5
PROGRAM /GM185L4
92k OF FISCAL YEAR
ELAPSED
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
5/31/2014
---------------------------------------------------------------------------------------------------------`--------------------._--------
TYPE GI General Improvements
TOTAL
TOTAL
PROTECT
PCT
EXPENDED
PCT
EXPENDED
REMAINING
PROD
ALLOCATED
PROJECT
EXPENDED
RXP
CIB BST
THIS
EXP
THIS
ALLOCATED
NO PROTECT TITLE
---------------------------------------------------------------------------------------------------------------------------------------
BUDGET
COST EST
TO DATE
PTD
THIS FY
YEAR
YTD
MONTH
BUDGET
VEHICLES, EQUIP 6. FURN
8514 2013 14 EQUIP 6. VEHICLES
886,400
645,400
321,482
36
645,400
321,482
50
33,060
564,918
SUB -TOTAL :
886,400
645,400
321,482
36
645,400
321,482
50
33,060
564,918
MANAGEMENT INFO SYSTEMS
8195 INFO TECHNOLOGY DEVELOPMT
6,646,000
5,485,000
6,576,805
99
1,100,000
559,521
51
195,100
69,195
8227 GDI TREATMENT PLANT
500,000
525,800
222,444
45
150,000
0
0
0
277,556
8232 GDI /SMMS REPLACEMENT
750,000
833,000
507,013
68
450,000
255,865
57
89,711
242,987
SUB - TOTAL
7,896,000
6,843,800
7,306,262
93
1,700,000
815,386
48
284,811
589,738
PROTECTS
8207 GENERAL SECURITY ACCESS
8217 CAP IMP PLAN 6 BUDGET
60,000
833,000
73,000
1,021,000
47,616
828,994
79
100
10,000
90,000
0
99,562
0
111
0
10,485
12,384
4,006
8223 DISTRICT PROP SAFETY IMP
219,000
174,000
218,769
100
60,000
19,853
33
0
231
8225 IMHOFF TRIANGLE DEVLPMENT
63,000
55,100
58,321
93
5,000
14,776
296
0
4,679
8226 SEISMIC IMPROVEMENTS HOB
5,941,000
6,221,000
5,548,951
93
1,800,000
2,339,592
130
22,115
392,049
8229 MARTINEZ EASEMENT ACQUIS
130,000
144,000
115,052
89
5,000
475
10
0
14,948
8230 CAPITAL LEGAL SERVICES
210,000
465,000
78,311
37
70,000
3,779
5
50
131,689
8233 CSOD FACILITY IMPROVEMENT
200,000
350,000
160,160
80
30,000
23,276
78
13,753
39,840
8234 BOB IMPROVEMENTS
234,000
1,385,000
241,680
103
160,000
82,124
51
0
7,680-
8236 DISTRICT EASEMENTS
75,000
740,000
48,122
64
75,000
48,122
64
3,485
26,878
8237 BUFFER & RENTAL PROP. IMP
60,000
300,000
0
0
30,000
0
0
0
60,000
9999 CAPITAL PROTECT CLEARING
0
36,500
22,133
0
1,000
22,131
213
0
22,133 -
SUB -TOTAL :
8,025,000
10,964,600
7,368,109
92
2,336,000
2,653,690
114
49,888
656,891
COMPLETED PROTECTS
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 Improvements
20,138,654
19,247,443
15,789,496
78
4,681,400
3,779,371
81
367,759
4,349,158
PREPARED 6/09/14, 13:29:12
CAPITAL IMPROVEMENT BUDGET
PAGE 6
PROGRAM /GM185L4
921, OF
FISCAL YEAR
ELAPSED
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
5/31/2014
---------------------------------------------------------------------------------------------------------------------------------------
TYPE RW Recycled Water
TOTAL
TOTAL
PROJECT
PCT
EXPENDED
PCT
EXPENDED
REMAINING
PEW
ALLOCATED
PROJECT
EXPENDED
EXP
CIB EST
THIS
EXP
THIS
ALLOCATED
NO PROJECT TITLE
---------------------------------------------------------------------------------------------------------------------------------------
BUDGET
COST EST
TO DATE
PTD
THIS FY
YEAR
YTD
MONTH
BUDGET
URBAN LANDSCAPING
7259 RECYCLED WATER PLANNING
1,757,500
1,759,000
1,742,466
99
105,000
286,187
273
18,170
15,034
7261 RW CATHODIC PROTECTION
20,000
34,700
10,084
50
5,000
0
0
0
9,916
7279 CONCORD NAVAL WEAPONS REW
280,000
321,000
264,855
95
5,000
699
14
0
15,145
7299 CONCORD LANDSCAPE PROJECT
3,915,000
4,336,000
3,684,934
94
3,060,000
1,466,508
48
8,621
230,066
7300 REFINERY RECYCLED WATER
595,000
406,100
204,348
34
100,000
148,003
148
12,483
390,652
7306 ZONE 1 RECYCLED WATER
220,000
3,271,000
33,298
15
220,000
33,298
15
3,439
186,702
SUB -TOTAL :
6,787,500
10,127,800
5,939,985
88
3,495,000
1,934,695
55
42,713
847,515
UNALLOCATED AUTHORIZATIONS
11650
0
PROGRAM CONTINGENCY
40,350
0
Recycled Water
6,829,500
10,127,800
5,939,985
87
3,495,000
1,934,695
55
42,713
889,515
GRAND TOTAL
88,579,854
135,864,743
62,931,921
0
28,909,400
22,675,427
0
3,960,464
25,647,933
10-31
CENTRAL CONTRA COSTA SANITARY DISTRICT
SEWER CONSTRUCTION FUND
TEMPORARY INVESTMENTS
MAY, 2014
INVESTMENTS
(cents omitted)
INTEREST INCOME
NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. \�
The estimated yield as of May, 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 May 31, 2014 was $54,720,066.
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.
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 -2190
—
1
(1)
37,700,000
45,700,000 (8,000,000)
37,700,000
37,732,598
68.92%
8,316.00
66,033.56
74,349.56
897
Abbey National
Comm Pa
12123113
06119114
19
0.29
4,992,831
5,000,000
5,000,000
4,993,593
9.14%
1,248.61
5,195.83
6,444.44
898
Union Bank of Calif.
NCD
12123113
06123114
23
0.23
2,000,000
2,000,000
2,000,000
2,000,180
3.66%
396.11
1,648.33
2,044.44
899
Union Bank of Calif.
Comm Pa
04124114
07125114
55
0.14
4,998,211
5,000,000
5,000,000
4,997,749
9.14%
602.78
136.11
738.89
900
Toyota Motor Credit
Comm Pa
04124114
10/21/14
143
0.20
4,995,000
5,000,000
5,000,000
4,995,947
9.14%
861.11
194.44
1,055.55
(8,000,000)
(4)
54,686,042
62,700,000 0
54,700,000
54,720,066
100.00%
11,424.61
73,208.27
84,632.88
(3)
(5) (6)
19.80
19.80
11,424.61
73,228.07
84,652.68
NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. \�
The estimated yield as of May, 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 May 31, 2014 was $54,720,066.
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 6/09/14, 13:26:29 2014 STATEMENT OF NET ASSETS PAGE 5
PROGRAM /GM263L ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
003 SELF - INSURANCE
------------------------------------------------------------------------------------------------------------------------------------
CURRENT ASSETS
CASH 280,891.49
TEMPORARY INVESTMENTS 4,300,000.00
ACCRUED INTEREST A/R 1,580.98
SUBROGATION RECOVERY A/R .00
DUE FROM R/E .00
DUE FROM SIC .00
DUE FROM DEBT FUND .00
-------- ---- --
TOTAL ASSETS 4,582,472.47
-- ------ - - ----
--------------
LIABILITIES
DUE TO R/E
60,318.87 -
DUE TO SIC
9,565.33 -
DUE TO DEBT FUND
.00
ACCOUNTS PAYABLE
.00
SALES TAX PAYABLE
.00
GASB10 ACTUARIAL RESERVE
1,000,000.00 -
UNEARNED INTEREST
.00
UNAMORTIZED DISCOUNT
.00
TOTAL LIABILITIES 1,069,884.20-
FUND EQUITY
RESERVE FOR ENCUMBRANCES
.00
GENERAL LIABILITY
.00
EMPLOYMENT /POLLUTION RISK
2,400,000.00 -
INS PREMS /CLAIMS /LAWSUITS
1,282,640.80 -
AVAILABLE FUND BALANCE
.00
EXPENDITURE SUMMARY
802,325.25
REVENUE SUMMARY
632,272.72 -
TOTAL FUND EQUITY
3,512,588.27 -
TOTAL LIABILITIES AND FUND EQUITY
-------- ------
4,582,472.47 -
--------------
--------------
PREPARED 06/09/14, 13:31:52
PROGRAM SELFREV
ACCOUNT DESCRIPTION
4501 INTEREST
7301 SUBROGATION RECOVERIES
7401 CONTRIBUTION FROM O&M
• SUB -FUND A
4501 INTEREST
7301 SUBROGATION RECOVERIES
7401 CONTRIBUTION FROM O&M
+ SUB -FUND B
4501 INTEREST
7301 SUBROGATION RECOVERIES
7401 CONTRIBUTION FROM O&M
7501 INSURANCE RECOVERY - HHW
+ SUB -FUND C
CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1
SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 11/2014
PERIOD ENDING: 5/31/2014
- - - - --
MONTH -TO -DATE
- - - - --
YEAR -TO -DATE
-- - - - - --
ANNUAL
BUDGET
Actual
Variance
t
Budget
Actual
Variance
t
BUDGET
t
270
188
82-
30.37-
2,970
2,123
847-
28.52-
3,250
65.32
0
0
0
.00
0
23,212
23,212
.00
0
.00
0
0
0
.00
0
0
0
.00
0
.00
270
188
82-
30.37-
2,970
25,335
22,365
753.03
3,250
779.54
650
452
198-
30.46-
7,150
5,096
2,054-
28.73-
7,800
65.33
0
0
0
.00
0
0
0
.00
0
.00
0
0
0
.00
0
0
0
.00
0
.00
650
452
198-
30.46-
7,150
5,096
2,054-
28.73-
7,800
65.33
316
163
153-
48.42-
3,476
1,842
1,634-
47.01-
3,800
48.47
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
163
153-
48.42-
603,476
601,842
- - - - -- ------
1,634-
- - - - --
.27-
--- - - - - -- ------
635,300
- - - - --
94.73
--- - - - - --
------ - - - - --
1,236
------- - - - - -- ------
803
- - - - -- ---
433-
- - - - -- ------
35.03-
- - - - --
613,596
------
632,273
18,677
3.04
646,350
97.82
21
PREPARED 06/09/14, 13:31:17
PROGRAM SELFEXP
ACCOUNT DESCRIPTION
1420 LASSES
1421 LEGAL SERVICES
1422 TECHNICAL SERVICES
• SUB -FUND A
1420 LOSSES
1421 LEGAL SERVICES
1422 TECHNICAL SERVICES
• SUB -FUND B
1420 LOSSES
1421 LEGAL SERVICES
1422 TECHNICAL SERVICES
1423 LIABILITY INSURANCE
1424 PROPERTY INSURANCE
1425 INSURANCE CONSULTING
1426 OUTSIDE CLAIMS ADJUSTMENT
• SUB -FUND C
CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1
SELF- INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 11/2014
PERIOD ENDING: 5/31/14
- - - - --
MONTH -TO -DATE
-- - - - - --
- - - - --
YEAR -TO -DATE
-- - - - - --
ANNUAL
BUDGET
Actual
Variance
t
Budget
Actual
Variance
t
BUDGET
t
20,833
2,241
18,592
89.24
229,163
59,990
169,173
73.82
250,000
24.00
1,250
2,054
804-
64.32-
13,750
29,814
16,064-
116.83-
15,000
198.76
3,333
6,385
3,052-
91.57-
36,663
32,900
3,763
10.26
40,000
82.25
25,416
10,680
14,736
57.98
279,576
122,704
156,872
56.11
305,000
40.23
0
0
0
.00
0
55,000
55,000-
.00
0
.00
8,333
5,293
3,040
36.48
91,663
122,591
30,928-
33.74-
100,000
122.59
2,916
0
2,916
100.00
32,076
0
32,076
100.00
35,000
.00
11,249
5,293
5,956
52.95
123,739
177,591
53,852-
43.52-
135,000
131.55
833
0
833
100.00
9,163
0
9,163
100.00
10,000
.00
1,250
0
1,250
100.00
13,750
1,551
12,199
88.72
15,000
10.34
416
0
416
100.00
4,576
0
4,576
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
478,489
502,030
------ - - - - -- ------
23,541-
- - - - --
4.92-
--- - - - - -- ------
482,500
- - - - --
104.05
--- - - - - --
------ - - - - --
39,164
------- - - -- -- ------
15,973
- - - - --
23,191
--- - - - - -- ------
59.22
- - - - --
881,804
802,325
79,479
9.01
922,500
86.97
(2�)
CENTRAL CONTRA COSTA SANITARY DISTRICT
SELF - INSURANCE FUND
TEMPORARY INVESTMENTS
MAY, 2014
INVESTMENTS
(cents omitted)
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. LAW 10199- - -- 1 (1)
4,300,000
4,300,000
4,300,000 4,303,718 100.00%
803.45
8,474.58 9,278.03
(3)
4,300,000
4,300,000 0
4,300,000 4,303,718 100.00%
803.45
8,474.58 9,278.03
(2)
(89.23) (89.23)
803.45
8,385.35 9,188.80
NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund.
The estimated yield as of May, 2014 was 0.220 %. 0-177>
(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 May, 2014 was $4,303,718.
COMPLIANCE STATEMENT:
All investments comply with the District's internal investment policy approved by the Board of Directors.
PREPARED 6/09/14, 13:26:29
2014
STATEMENT OF NET ASSETS PAGE 6
PROGRAM /GM263L
ACCOUNTING PERIOD 11/2014
CENTRAL CONTRA COSTA SANITARY DISTRICT
AS
OF 5/31/2014
------------------------------------------------------------------------------------------------------------------------------------
004 DEBT SERVICE
------------------------------------------------------------------------------------------------------------------------------------
CURRENT ASSETS
DEPOSIT W /TRUSTEE - RESERVE
5,412,500.00
BOND ISSUANCE COSTS
315,286.56
REVENUE BOND RESERVE CASH
.00
ACCRUED INTEREST A/R
36,484.28
DUE FROM R/E
59,742,287.37
DUE FROM SIC
262,858.09
DUE FROM S/I
.00
----- - - --
TOTAL ASSETS
-----
65,769,416.30
-------- ---- --
--------------
LIABILITIES
DUE TO R/E
187,119.26 -
DUE TO SIC
20,590,938.93 -
DUE TO S/I
.00
ACCOUNTS PAYABLE
.00
UNEARNED INTEREST
.00
RECYCLED WATER LOAN
702,245.40 -
BONDS PAYABLE
39,875,000.00 -
BOND ACR INTEREST PAYABLE
.00
DEFERRAL -BOND REFUNDING
.00
TOTAL LIABILITIES
61,355,303.59 -
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 06/18/14, 10:03:17 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1
PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 12/2014
PERIOD ENDING: 5/31/2014
ACCOUNT DESCRIPTION
4550 1998 BOND INTEREST INCOME
4551 2002 BOND INTEREST INCOME
4552 RECYC H2O LOAN INT INCOME
4553 2009 BOND INTEREST INCOME
4600 TAX REVENUE
• REVENUE
- - - - --
MONTH -TO -DATE
-- - - - - --
- - - - --
YEAR -TO -DATE
-- - -- - --
ANNUAL
BUDGET
Actual
variance
t
Budget
Actual
Variance
t
BUDGET
t
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 06/09/14, 13:32:39 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1
PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 11/2014
PERIOD ENDING: 5/31/2014
000
ACCOUNT DESCRIPTION
______
BUDGET
MONTH -TO -DATE
Actual
--------
Variance
t
------
Budget
YEAR -TO -DATE
Actual
--------
Variance
t
ANNUAL
BUDGET
t
1250
1998 BOND INTEREST EXP
0
0
0
.00
0
0
0
.00
0
.00
1251
2002 BOND INTEREST EXP
0
0
0
.00
0
0
0
.00
0
.00
1252
RECYC H2O INTEREST EXP
0
0
0
.00
22,538
22,538
0
.00
22,538
100.00
1253
2009 BOND DEBT EXPENSE
0
0
0
.00
1,115,455
1,124,416
8,961-
.80-
1,681,696
66.86
+
DEBT SERVICE
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
000