HomeMy WebLinkAbout06.b. (Budget) 2014-15 Operations & Maintenance, Debt Service Fund, and Self-Insurance Fund Budgets & Staffing Plan�WC
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Protecting Public Health and the Environment
FY 2014 -15 Budgets
Operations &Maintenance
Debt Service
Self- Insurance s
Staffing Plan
Board Adoption: June 5, 2014
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Central Contra Costa Sanitary District
FY 2014 -15 Budget
Table of Contents
Introduction
• Narrative about each section of the document
• Graphic of the Strategic Plan and Budget Process
• Combined Budget Revenue & Expense Graphic
Operations & Maintenance (O &M) Budget
• Pie Chart of Revenue and Expense
• Position Paper
• District Revenue
• Salary & Benefits
• District Expense
• Department Expense
- Administrative
- Engineering
- Collection Systems & Pumping Stations
- Plant Operations
• Technical Training, Meetings & Conferences
Debt Service Fund Budget
• Graphic Summary of Current Debt Service
• Summary of Debt Service Fund Budget
• Budget Report with Account Number Detail
Self- insurance Budget
• Pie Chart of Revenue and Expense
• Position Paper with Budget Attachments & Historical Charts
• Budget Report with Account Number Detail
Staffing Plan
• Position Paper
• Authorized and Budgeted Positions
Introduction
This bound budget document contains the Operations and Maintenance Budget, Debt
Service Fund Budget, Self Insurance Budget, and the Staffing Plan. The Capital
Improvement Plan /Budget, including the Equipment Budget summaries and detail, is
produced as a separate document.
Following this introduction is a graphic illustration of the District's Strategic Plan and
Budgeting process.
Operations & Maintenance (O &M) Budget
This section of the budget document contains the O &M Budget. Total revenues and
expenses are summarized using a pie chart format. Graphic illustrations and summary
tables are provided for easy reference. As always, staff advises the Board that current year
projections are subject to change due to possible year -end audit entries, changes in
economic conditions, and other variables beyond our control. The final section lists
anticipated training, travel and conference needs.
Debt Service Fund Budget
To improve the clarity of the budgets presented to the Board, a Debt Service Fund was
created in the 2004 -2005 fiscal year. The main source of revenue comes from ad Valorem
tax. The debt service fund does not have a separate position paper; it is included in the
O &M position paper. Included in this section are: a bar chart and a table summarizing
historical, current, and future debt, a table summarizing the Debt Service Budget, and a
detailed budget listing with account numbers.
Self- Insurance Budget
The District created the Self- insurance Fund in 1986. The Self- Insurance Budget section of
this document includes a pie chart showing revenue and expense for the budgeted fiscal
year, a position paper, detailed budget attachments, bar charts showing historical revenue,
expense and end of year reserve balances, and a detailed budget listing with account
numbers.
Staffing Plan
Staffing requirements were reviewed by each of the departments in preparation of this plan.
This section of the budget includes the approval position paper and detailed information by
department. The last tab compares authorized to budgeted positions for all District staff.
cemai conga cosec sanitary District
Financial Planning Process
0 Action step 0 Output
Board of Directors and staff identify significant issues/
Refine Issues
planning process begins:
Capital Budget Workshop - Develop next fiscal year goals
• policy
• Goals & Objectives
Develop financial projections
• Strategic Plan
• Business Plan
10 Year Financial Plan
• Financial
. Revenue
• Investment Policy /GASB 451ssues /Reserve Policy
. Expenses
• Capacity Fees, Rates It Charges
. Reserves
• Developer - Related Fees, Rates and Charges
- O&M Projections
• SSC Rate Structure
- Capital Improvement Plan (CIP)
• Regulations
• Labor /Contract
Begin updating Capacity If Developer - Related Fees,
• Capital Projects
Rates and Charges
SSC from prior year placed on tax roll by mid - August
Recycled Water rates updated
Administrative Overhead calculated based on prior
fiscal year data
January - March
Financial planning workshop
March - June
Board Committees /Meetings /Workshops
• Strategic Plan
Staffing Plan
• 10 -Year Financial Plan
OBM Budget
• Rate Scenarios
GASB 45
• Self Insurance Budget
Receive Board of Director input /direction on:
Capital Improvement Budget
• Staffing Plan
Prop 218 Mailing
• O£tM Budget
Public Hearings
• Self Insurance Budget
• Capital Improvement Budget
• Budgets
• SSC Rates
• Vote to put SSC on property tax bill
• Capacity £t Developer - Related Fees, Rates
and Charges
Board final adoption of budgets and resolutions
0 Action step 0 Output
Central Contra Costa Sanitary District
Combined Budgets - FY 2014 -15
Total District Revenue & Expense
Fund Revenue
Operations & Maintenance $ 86,231,600
Debt Service 5,576,347
Self- Insurance 694,970
Sewer Construction 22,281,000
$ 114,783,917
Self- Insurai
0.6%
Debt Service
4.9
Sewer
Fund Expense
Operations & Maintenance $ 88,198,895
Debt Service 5,576,347
Self- Insurance 661,500
Sewer Construction 25,079,000
$ 119,515,742
Operations &
Maintenance
75.1
Operations &
Maintenance
73.8
N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Bud Combined charts Page 1
Sanitary District
Protecting Public Health and the Environment
FY 2014 -15
Operations &
Maintenance
Budget
�r
�i_
Central Contra Costa Sanitary District
Operations and Maintenance Budget
Fiscal Year Ending June 30, 2015
($000 omitted)
FY 2014 -15 Budgeted O &M Revenue
Sewer Service Charge $ 69,447 80.5%
City of Concord 13,500 15.7%
All Other 3,285 3.8%
$ 86,232 100.00%
Sewer Servi
Charge
80.5%
:ity of Concord
15.7%
All Other
3.8%
FY 2014 -15 Budgeted O &M Expenses
Total Labor
$ 66,645
75.6%
Chemicals & Utilities
6,466
7.3%
Repairs & Maintenance
4,912
5.6%
Outside Services
3,303
3.7%
All Other
2,619
3.0%
Materials & Supplies
2,024
2.3%
Hauling & Disposal
1,040
1.2%
Self- Insurance Contribution
650
0.7%
Professional & Legal
539
0.6%
$ 88,199
100.0%
Outsid
Repairs E
Maintenan
5.6%
Chemicals &
Utilities
7.3%
Materials &
All Other Supplies Hauling &
_i.n% 1) :2v Disnosal
elf- Insurance
;ontribution
0.7%
Professional &
Legal
0.6%
al Labor
'5.6%
N :\ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\BudO &Mcharts
Central Contra Costa Sanitary District
' BOARD OF DIRECTORS
POSITION PAPER
Board Meeting Date: May 15, 2014
Subject. RECEIVE THE PROPOSED FISCAL YEAR 2014 -15 OPERATIONS &
MAINTENANCE BUDGET; RECEIVE THE PROPOSED FISCAL YEAR
2014 -15 DEBT SERVICE FUND BUDGET
Submitted By: Initiating Dept. /Div.:
Thea Vassallo CPA, Finance Manager Administration /Finance & Accounting
REVIEWED AND RECOMMENDED FOR BOARD ACTION.
Kent Alm Roger S. Bailey
Counsel for the District General Manager
ISSUE: The proposed Fiscal Year (FY) 2014 -15 Operations & Maintenance (O &M)
Budget and Debt Service Fund Budget are being submitted for review at the May 15,
2014 Board Meeting, and are scheduled for approval and adoption at the June 5, 2014
Board Meeting. The budget document was provided to the Board under separate
cover dated May 1, 2014.
RECOMMENDATION: Review the proposed FY 2014 -15 O &M Budget and Debt
Service Fund Budget and provide District staff with comments and guidance leading to
the public hearing, approval, and adoption of the Budgets at the June 5, 2014 Board
Meeting.
FINANCIAL IMPACTS: The FY 2014 -15 O &M Budget was prepared using the $34
Sewer Service Charge (SSC) rate increase previously approved by the Board on June
20, 2013. The $439 SSC in FY 2014 -15 is allocated as follows: O &M $416; Capital
$23 per Residential Unit Equivalent (RUE). The FY 2014 -15 SSC O &M allocation is
$51 /RUE higher than in FY 2013 -14 which produces $8.4 million in additional O &M SSC
revenue. The FY 2014 -15 O &M Budget results in a decrease of $2.0 million to O &M
reserves, and total O &M reserves are projected to be $11.2 million at the end of FY
2014 -15.
ALTERNATIVES /CONSIDERATIONS: At a Board Meeting in February, staff presented
several different scenarios with various SSC rate with rate increases between $0 -$37
that considered the impact on District revenues as well as the fiscal year -end reserve
balance. At a public hearing on April 17, 2014, the Board took no action to change the
SSC rate increase of $34 for FY 2014 -15.
BACKGROUND: Staff has developed a 10 -year financial model for forecasting
revenues, expenses and fund balance. The model assists the District in setting and
projecting SSC rates. The model funds in the following order: Debt Service, O &M /Self-
Insurance, and then Sewer Construction Fund. In May, 2013, the District ratepayers
received a NOTICE OF A PUBLIC HEARING /COMPLIANCE WITH PROPOSITION 218
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Page 1 of 6
POSITION PAPER
Board Meeting Date: May 15, 2014
subject: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE
BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND
BUDGET
stating a rate increase of up to $34 for FY 2013 -14 for a total up to $405 per year
effective July 1, 2013, and up to an additional $34 increase for FY 2014 -15, effective
July 1, 2014, for a total of up to $439 per year.
The proposed FY 2014 -15 budget includes the allocation of $8.1 million from the O &M
Fund towards the unfunded liability associated with GASB 45 post - employment
healthcare benefits and current year retiree premiums. This amount is based on the
draft of the most recently completed two -year actuarial study by Bartel Associates. The
$8.1 million includes an approximate payment of $5.3 million for retiree medical, dental
and life insurance premiums annually and $2.8 million to be deposited in a GASB 45
PARS investment trust to fund future retiree benefit costs.
This position paper focuses on variances between projected FY 2013 -14 expenses and
the proposed FY 2014 -15 Budget. The position paper also notes any significant
variances between the FY 2013 -14 and FY 2014 -15 Budgets. Attachment
summarizes the Debt Service Fund Budget. Attachment II summarizes the O &M
revenues, expenses, and reserve balances for seven years - FY 2008 -09 through FY
2014 -15 (five years of actual expenses plus FY 2013 -14 projected and FY 2014 -15
proposed budget numbers).
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POSITION PAPER
Board Meeting Date: May 15, 2014
subject: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE
BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND
BUDGET
O &M Revenue: The following table compares Projected FY 2013 -14 to Budget FY
2014 -15 O &M Revenue:
Total District O &M Revenue for FY 2013 -14 is projected to be $77.2 million compared to
the FY 2014 -15 Budget amount of $86.2 million, resulting in an increase of $9.0 million,
or 11.7 %. This is due to:
• The O &M SSC allocation increases from $365 to $416; the SSC allocation to the
Sewer Construction Fund decreases from $40 to $23. The increased O &M
allocation of $8.4 million results in an increase to O &M SSC revenue of $8.2
million compared to Projected FY 2013 -14.
• Concord primarily shares a flow portion of Treatment Plant and Source Control
expenses and is charged administrative overhead and a finance charge. City of
Concord revenue is expected to be $0.9 million, or 7.1 %, more than Projected FY
2013 -14, mainly due to higher treatment plant operating expenses in FY 2014-
15.
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Projected
Budget
Increase /Decrease ( -)
FY 2013 -14
FY 2014 -15
Variance $
Variance %
Sewer Service Charge
$ 61,253,000
$ 69,447,000
$ 8,194,000
13.4 %
City of Concord
12,600,000
13,500,000
900,000
7.1%
All Other
3,335,200
3,284,600
(50,600)
-1.50/
Total
$ 77,188,200
$ 86,231,600
9,043,400
11.7 ° /
Total District O &M Revenue for FY 2013 -14 is projected to be $77.2 million compared to
the FY 2014 -15 Budget amount of $86.2 million, resulting in an increase of $9.0 million,
or 11.7 %. This is due to:
• The O &M SSC allocation increases from $365 to $416; the SSC allocation to the
Sewer Construction Fund decreases from $40 to $23. The increased O &M
allocation of $8.4 million results in an increase to O &M SSC revenue of $8.2
million compared to Projected FY 2013 -14.
• Concord primarily shares a flow portion of Treatment Plant and Source Control
expenses and is charged administrative overhead and a finance charge. City of
Concord revenue is expected to be $0.9 million, or 7.1 %, more than Projected FY
2013 -14, mainly due to higher treatment plant operating expenses in FY 2014-
15.
N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Budget Review OM and DS 14 -15 PP 5- 15- 14.docx
POSITION PAPER
Board Meeting Date: May 15, 2014
subject: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE
BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND
BUDGET
O &M Expense: The following table compares Projected FY 2013 -14 to Budget FY
2014 -15 O &M Expense:
Total District O &M Expenses are projected to be $76.5 million in FY 2013 -14 compared
to a FY 2014 -15 O &M budget of $88.2 million. This reflects an $11.7 million, or 15.2 %,
increase in expenses. Variances are discussed in detail below:
O &M Salaries: District O &M salaries are projected to be $25.6 million in FY 2013 -14
compared to a budget of $28.6 million in FY 2014 -15 resulting in an increase of $3.0
million, or 11.7 %. This increase is due to many factors: there is a 4% assumed cost -of-
living increase (inclusive of the additional 1 % per contracts), there are a large number of
merit increases and personnel advancements for recently- hired, current employees, and
several positions that are currently open and budgeted in FY 2014 -15.
Benefits Including Capitalized Administrative Overhead Credit: District O &M benefits
including the capitalized administrative overhead credit for FY 2013 -14, are projected to
be $32.8 million compared to a budget of $38.0 million in FY 2014 -15 resulting in an
increase of $5.2 million, or 15.9 %. This is mainly due to an increase in retirement
expenses of 5.6 million in FY 2014 -15 and, to a lesser extent, an increase in medical
expenses.
Benefit rate assumptions are provided in the following bulleted list:
• Kaiser — 7.52% rate increase for active ; 6.28% weighted average retiree rate
increase
• Health Net — 9.5% rate increase in HMO for actives employees; 6.51 % weighted
average retiree rate increase
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Projected
Budget
Increase /Decrease ( -)
FY 2013 -14
FY 2014 -15
Variance $
Variance %
Salaries
$ 25,624,572
$ 28,618,169
$ 2,993,597
11.7%
Benefits & Cap O/H Credit
32,807,653
38,026,430
5,218,777
15.9%
Chemicals
1,582,000
1,605,000
23,000
1.5%
Utilities
4,716,950
4,861,350
144,400
3.1%
Repairs & Maintenance
3,455,127
4,911,762
1,456,635
42.2%
Hauling & Disposal
1,063,600
1,040,200
(23,400)
-2.2%
Professional & Legal
462,200
539,400
77,200
16.7%
Outside Services
2,415,148
3,303,021
887,873
36.8%
Self- Insurance
600,000
650,000
50,000
8.3%
Materials & Supplies
1,859,754
2,024,315
164,561
8.8%
All Other
1,959,954
2,619,248
659,294
33.6%
Total
$ 76,546,958
88,198,895
11,651,937
15.2°/
Total District O &M Expenses are projected to be $76.5 million in FY 2013 -14 compared
to a FY 2014 -15 O &M budget of $88.2 million. This reflects an $11.7 million, or 15.2 %,
increase in expenses. Variances are discussed in detail below:
O &M Salaries: District O &M salaries are projected to be $25.6 million in FY 2013 -14
compared to a budget of $28.6 million in FY 2014 -15 resulting in an increase of $3.0
million, or 11.7 %. This increase is due to many factors: there is a 4% assumed cost -of-
living increase (inclusive of the additional 1 % per contracts), there are a large number of
merit increases and personnel advancements for recently- hired, current employees, and
several positions that are currently open and budgeted in FY 2014 -15.
Benefits Including Capitalized Administrative Overhead Credit: District O &M benefits
including the capitalized administrative overhead credit for FY 2013 -14, are projected to
be $32.8 million compared to a budget of $38.0 million in FY 2014 -15 resulting in an
increase of $5.2 million, or 15.9 %. This is mainly due to an increase in retirement
expenses of 5.6 million in FY 2014 -15 and, to a lesser extent, an increase in medical
expenses.
Benefit rate assumptions are provided in the following bulleted list:
• Kaiser — 7.52% rate increase for active ; 6.28% weighted average retiree rate
increase
• Health Net — 9.5% rate increase in HMO for actives employees; 6.51 % weighted
average retiree rate increase
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POSITION PAPER
Board Meeting Date: May 15, 2014
Subject: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE
BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND
BUDGET
• CCCERA — Additional $5 million payment towards the unfunded retirement
liability; 21 % average rate increase (change from prior year's rate, not
percentage of payroll) due to five -year smoothing of 2008 market losses (this is
the last year recognizing those losses)
• Delta Dental — Estimated 4% rate increases
• Long -Term Disability (LTD) — Estimated 2% rate increases
• Employee Assistance Program (EAP) — 2.1 % rate increase
• Workers' Compensation — Estimated 10% rate increase
• Life Insurance — Estimated 3% rate increase
All Other O &M Expenses: The remaining O &M non -labor and benefit expenses total a
projected $18.1 million in FY 2013 -14 compared to a budgeted $21.6 million in FY
2014 -15 resulting in an increase of $3.4 million, or 19.0 %. Expense category variance
explanations are provided in the budget document at a District and Department level.
The two largest expense category increase between Projected FY 2013 -14 and
Budgeted FY 2014 -15 are noted below:
• Repairs and Maintenance are $1.5 million higher in Budgeted FY 2014 -15 than
Projected FY 2013 -14. This is largely due to the Roto- Rooter TV Inspection
Program contract switching to the O &M budget from the Capital budget, and due
to some drought preparation expenses.
• Outside Services are $0.9 million higher in Budgeted FY 2014 -15 than Projected
FY 2013 -14 due to several new training programs in the Administration
Department.
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POSITION PAPER
Board Meeting Date: May 15, 2014
Subiect: RECEIVE THE FISCAL YEAR 2014 -15 OPERATIONS & MAINTENANCE
BUDGET; RECEIVE THE FISCAL YEAR 2014 -15 DEBT SERVICE FUND
BUDGET
Any revisions to the proposed FY 2014 -15 O &M Budget determined at the May 15,
2014 Board Meeting will be incorporated in the Budget submitted for approval at the
June 5, 2014 Board Meeting, at which the following actions are scheduled for Board
consideration:
• Conduct a public hearing to receive comments on the FY 2014 -15 O &M Budget,
Self- Insurance Fund Budget, and Debt Service Fund Budget.
• Approve and adopt the FY 2014 -15 O &M Budget, Self- Insurance Fund Budget,
and Debt Service Fund Budget.
COMMITTEE RECOMMENDATION: The Finance Committee will review the FY 2014-
15 O &M Budget and Debt Service Fund Budget on May 5, 2014.
RECOMMENDED BOARD ACTION: Review the FY 2014 -15 O &M Budget and Debt
Service Fund Budget and provide District staff with comments and guidance leading to
the approval and adoption of the Budgets at the June 5, 2014 Board Meeting.
Attached Supporting Documents:
1. Debt Service Fund FY 2014 -15
2. O &M Revenues, Expenses and Reserves FY 2008 -09 Through 2014 -15
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CENTRAL CONTRA COSTA SANITARY DISTRICT
DEBT SERVICE FUND
FY 2014 -15
Debt Service Revenue:
Sewer Service Charge
Reserve Account Bond Interest Income
Ad Valorem Tax (portion allocated to Debt Service)
Total Debt Service Revenue
Debt Service Expense:
Attachment I
40,700
5,535,647
$
5,576,347
2009 Bond Interest Payment and Amortized Costs, less Tax Subsidy on BAB $ 1,494,218
7.2% reduction of tax subsidy due to congressional sequestration (2/14) 30,009
Recycled Water Loan Interest Payment 18,259
Total Interest Payment and Amortization Costs $ 1,542,486
2009 Bond Principal Payment
Recycled Water Loan Principal Payment
Total Principal Payments
Total Debt Service Interest, Amortized Costs and Principal Payments
Fund Balance - Beginning of Year
Revenue over Expense
Transfer from /(to) O &M or Capital
Fund Balance - End of Year
$ 3,865,000
168,861
$ 4,033,861
$
5,576,347
N :\ACCOUNTING \GMTEMP1 \BUDGET\2014 -2015 BUDGET\Debt Service Fund - Attachment 1
O &M Revenues:
Sewer Service Charge (O &M Only)
City of Concord
Other
Total Revenues
O &M Expenses:
Administration
Engineering
Collection System Operations
Plant Operations
Pumping Stations
Total Net Expenses (1)
Revenues Over (Under) Expenses
O &M Fund Balance - Beginning of Year
Revenues Over (Under) Expenses
O &M Fund Balance - End of Year (2)
CENTRAL CONTRA COSTA SANITARY DISTRICT
O & M REVENUES, EXPENSES AND RESERVES
FISCAL YEARS 2008 -09 THROUGH 2014 -15
FY 2008 -09 FY 2009 -10 FY 2010 -11
Actual Actual Actual
43,087,454
8,755,857
3,414,478
55,257,789
16,304,462
6,834,323
9,064,672
22, 927, 971
2,752,950
57,884,378
(2,626,589)
6,783,105
(2,626,589)
4,156,516
48,692,520
8,664,668
2,899,485
60,256,673
16,468,495
6,898,357
8,949,125
21,467,827
2,773,800
56,557,604
3,699,069
4,156,516
3,699,069
7,855,585
49,095,869
9,224,952
1,858,977
60,179,798
18,432,632
6,855,747
8,529,492
21,360,057
2,938,697
58,116,625
2,063,173
7,855,585
2,063,173
9,918,758
FY 2011 -12
Actual
49,123, 847
10, 647, 389
3,367,309
63,138, 545
20,631,971
8,023,225
9,281,886
23,708,322
2,705,489
64,350,893
(1,212,348)
9,918,758
(1,212,348)
8,706,410
FY 2012 -13
Actual
56,770,984
10,483,421
3,593,410
70,847,815
20,936,708
8,680,940
11,278,661
23, 035, 932
3,049,274
66,981,515
3,866,300
8,706,410
3,866,300
12,572,710
Attachment II
FY 2013 -14 FY 2013 -14 FY 2014 -15
Projected Budget Budget
61,253,000
12,600,000
3,335,200
77,188,200
21,234,375
10,707,730
12,964,680
28,337,209
3,302,964
76,546,958
641,242
12,572,710
641,242
13,213,952
59,531,700
12,800,000
2,820,300
75,152,000
22, 048, 046
10,582,751
13,088,979
28,619,007
3,486,169
77,824,952
(2,672,952)
69,447,000
13,500,000
3,284,600
86,231,600
24,476,326
12,229,549
15,617,120
32,523,037
3,352,863
L- M-Ai�'1< ::i~'1:
(1,967,295)
13,213,952
(1,967,295)
11,246,657
Sewer Service Charge Rate - O &M
260
292
300
302
302
365
416
Sewer Service Charge Rate - Capital /Debt
51
19
11
39
39
40
23
Sewer Service Equivalent Units
165,721
166,755
163,653
162,662
187,983
164,839
164,994
Notes: (1) Net Expenses include Operating and Maintenance expenses only and do not include any capital salaries or benefits.
(2) Prudent fund balance assumed to be approximately 10% of annual expense.
N: \ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\2014 -15 Attachmentll (Revised 5- 15 -14)
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
s-
Operations and Maintenance Revenue
FY 2013 -14 Budget, FY 2013 -14 Projected and FY 2014 -15 Budget
Sewer Service Charge City of Concord All Other
H Budget FY 2013 -14 V Projected Actual FY 2013 -14 1 Budget FY 2014 -15
PREPARED 04/29/14,
09:24:17
CENTRAL CONTRA COSTA SANITARY DISTRICT
PROGRAM GM601L
BUDGET SUMMARY
ANALYSIS - DISTRICT REVENUE
FISCAL
YEAR 2014 -2015
BUDGET 14 -15
BUDGET 14 -15 TO
BUDGETED
PROJECTED
14 -15 BUDGET
TO EST 13 -14
PERCENT
BUDGET 13 -14
PERCENT
ACCOUNT NUMBER
ACCOUNT DESCRIPTION
2013 -14
ACTUAL 13-14
FINAL PASS
VARIANCE
VARIANCE
VARIANCE
VARIANCE
RUNNING EXPENSE
001 - 0000 - 300.10
-00
PERMIT /APPLICATION FEES
230,000
340,000
330,000
10,000-
2.94-
100,000
43.48
001 - 0000 - 300.17
-00
SEPTIC TANK DUMPING
65,000
90,000
69,600
20,400-
22.67-
4,600
7.08
001 -0000- 300.19
-00
OVERTIME INSPECTION
91000
12,000
12,000
0
.00
3,000
33.33
001- 0000 - 300.20
-00
SIDE SEWER INSPECTION
489,000
620,000
550,000
70,000-
11.29-
61,000
12.47
001- 0000 - 300.22
-00
SEWER SVC CHARGE- COUNTER
99,100
245,000
189,500
55,500-
22.65-
90,400
91.22
001- 0000- 300.23
-00
SEWER SVC CHRG- COUNTY
58,580,200
60,000,000
68,227,800
8,227,800
13.71
9,647,600
16.47
001 - 0000 - 300.24
-00
SEWER SVC CHRG- DIRECT
874,400
1,008,000
1,052,800
44,800
4.44
178,400
20.40
001 - 0000 - 300.25
-00
SEWER SVC CHRG -PRIOR YEAR
22,000-
0
23,100-
23,100-
.00
11100-
5.00
001 -0000- 300.26
-00
SERVICE CHARGES- CONCORD
12,800,000
12,600,000
13,500,000
900,000
7.14
700,000
5.47
001- 0000- 300.27
-00
SALES
2,000
2,200
2,000
200-
9.09-
0
.00
001- 0000- 300.29-00
OTHER SERVICE CHARGES
145,000
165,000
150,000
15,000-
9.09-
5,000
3.45
001- 0000 - 300.30
-00
INDUSTRIAL PERMIT FEES
95,000
95,000
95,000
0
.00
0
.00
001- 0000 - 300.32
-00
NEW INDUSTRY PERMIT FEES
10,000
10,000
10,000
0
.00
0
.00
001 - 0000 - 300.33
-00
POLLUTION PREVENTION
0
0
0
0
.00
0
.00
001 - 0000- 300.33
-01
MVSD P2 PROGRAM
24,000
22,000
24,000
2,000
9.09
0
.00
001- 0000 - 300.35
-00
LEASE RENTAL INCOME
527,300
541,000
566,000
25,000
4.62
38,700
7.34
001- 0000 - 300.36
-00
PRETREATMENT PROGRAM FINE
2,000
2,000
2,000
0
.00
0
.00
001- 0000 - 300.38
-00
RECYCLED WATER
102,000
100,000
103,000
3,000
3.00
1,000
.98
001 - 0000- 300.38
-01
RECYCLED WATER GRANTS
0
0
0
0
.00
0
.00
001- 0000 - 300.43
-00
ANNEXATION CHARGES
24,000
32,000
24,000
81000-
25.00-
0
.00
001- 0000 - 300.45
-00
INTEREST INCOME
119,000
85,000
90,000
5,000
5.88
29,000-
24.37-
001- 0000 - 300.46
-00
TAX REVENUE
0
0
0
0
.00
0
.00
001- 0000 - 300.47
-00
OTHER AGENCY REIMS -MISC
0
0
0
0
.00
0
.00
001- 0000- 300.55
-00
STORMWATER PROGRAM
230,000
240,000
245,000
5,000
2.08
15,000
6.52
001- 0000 - 300.56
-00
HOUSE HAZARD WASTE REIMB
745,000
867,000
895,000
28,000
3.23
150,000
20.13
001 - 0000 - 300.60
-00
MISCELLANEOUS INCOME
0
110,000
115,000
5,000
4.55
115,000
.00
001 - 0000 - 300.63
-00
PARTNERING
0
0
0
0
.00
0
.00
001- 0000 - 300.64
-00
RIGHT -OF -WAY FEES
2,000
2,000
2,000
0
.00
0
.00
*
------ - - - - --
75,152,000
------ - - - - --
77,188,200
------ - - - - --
86,231,600
------ - - - - --
9,043,400
--- - - - - --
11.72
--------- - - - - --
11,079,600
--- - - - - --
14.74
*+ RUNNING EXPENSE
------ - - - - --
75,152,000
------ - - - - --
77,188,200
------ - - - - --
86,231,600
------ - - - - --
9,043,400
--- - - - - --
11.72
--------- - - - - --
11,079,600
--- - - - - --
14.74
------ - - - - --
75,152,000
------ - - - - --
77,188,200
------ - - - - --
86,231,600
------ - - - - --
9,043,400
--- - - - - --
11.72
--------- - - - - --
11,079,600
--- - - - - --
14.74
PAGE 1
CENTRAL CONTRA COSTA SANITARY DISTRICT
FY 2013 -14 AND FY 2014 -15 OPERATIONS AND MAINTENANCE BUDGETS
DISTRICT SALARIES AND BENEFITS
(A) Benefit total does not include capitalized administrative overhead - listed separately in the table.
N:\A000UNTING \GMTEMP1 \BUDGET \2014 -2015 BUDGET \salchrt for PP
TOTAL DISTRICT
OPERATIONS & MAINTENANCE
SEWER CONSTRUCTION
Variance
Variance
Variance
FY 2013 -14
FY 2014 -15
Favorable/
FY 2013 -14
FY 2014 -15
Favorable/
FY 2013 -14
FY 2014 -15
Favorable/
Budget
Budget
(Unfavorable)
Budget
Budget
(Unfavorable)
Budget
Budget
(Unfavorable)
SALARIES
$ 29,018,485
31,145,749
(2,127,264)
26,034,763
27,988,018
(1,953,255)
2,983,722
3,157,731
(174,009)
Salary Vacancy
(565,000)
(607,000)
42,000
(510,000)
(549,000)
39,000
(55,000)
(58,000)
3,000
OVERTIME
1,095,803
1,084,635
11,168
969,535
958,128
11,407
126,268
126,507
(239)
STANDBY
227,723
221,023
6,700
227,723
221,023
6,700
-
-
-
BENEFITS (A)
40,410,086
46,270,487
(5,860,401)
37,829,384
43,127,388
(5,298,004)
2,580,702
3,143,099
(562,397)
Benefit Vacancy
(1,135,000)
(1,294,000)
159,000
(1,135,000)
(1,294,000)
159,000
-
-
-
CAP. ADMIN. O/H
-
-
-
(4,124,238)
(3,806,958)
(317,280)
4,124,238
3,806,958
317,280
TOTAL
$ 69,052,097
76,820,894
(7,768,797)
59,292,167
66,644,599
(7,352,432)
9,759,930
10,176,295
(416,365)
(A) Benefit total does not include capitalized administrative overhead - listed separately in the table.
N:\A000UNTING \GMTEMP1 \BUDGET \2014 -2015 BUDGET \salchrt for PP
$26,000,000
$24,000,000
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
Workers'
Compensation
Operations & Maintenance Benefits (w /o vacancy factor)
FY 2013 -14 Budget, FY 2013 -14 Projected, FY 2014 -15 Budget
Medical & Health
6111111111 -1, 1
Dental
Retirement
"- I
Deferred
Comp /Medicare
7
LJ
Other Benefits
(Includes OPEB
Contribution for
Future Costs)
o Budget FY 2013 -14 u Projected Actual FY 2013 -14 j Budget FY 2014 -15
Accrued
Compensated
Absence
Salaries
&M Workers' Compensation
O &M Medical & Health
Total District Salaries, Benefits, and Capitalized Administrative Overhead Expense
BUDGET FY 2014 -15 COMPARED TO PROJECTED FY 2013 -14
Projected . • Favorable /(Unfavorable)
FY 2013 -14 Variance Variance % Variance Explanations
$ 25,624,572 28,618,169 (2,993,597) (11.68 %) Increases due to cost -of- living increases, merit increases, personal advancements and filling of vacant positions (particularly two department directors). FY
2014 -15 includes a 2% vacancy factor.
211,956 (292,4211)I (137.96
9,622,989 r (959,467)1 (9.9
O &M Dental 892,075 1 • . (79,023) (8.86 %)
O &M Retirement 19,938,852 : I (5,578,328) (27.98 %)
O &M Deferred Comp /Medicare
1,836,783
(204,449)
(11.13 %)
O &M Other Benefits
O &M Salaries
315,285
(25,760)
(8.17 %)
OPEB Contribution (Future contribution
O &M Workers' Compensation
O &M Medical & Health
3,152,400
342,400
10.86%
only - Does not Include retiree healthcare
O &M Dental
912,856 • : (581242)
(6.38 %)
The assumed rate increase is 4 %; confirmed rates have not been received at this time. As with medical benefits, the total number of covered employees and
retirees increase each year as employees retire and new hires replace them.
O &M Accrued Compensated Absence
20,640,634 (4,876,546)
300,000
(60,000)
(20.00 %)
O &M Benefit Vacancy Factor I - SOMMUNOMH 1,294,000
The assumed rate increase is 10 %; confirmed rate increases have not been received at this time. Insurable earnings in Budget FY 2014 -15 are higher than
Projected FY 2013 -14.
FY 2014 -15 Kaiser rate increases are 7.52% for active members and a weighted 6.28% for retirees. HealthNet increases are 9.50% for active employees and a
weighted 6.51% for retirees. The total number of covered employees and retirees increase each year as employees retire and new hires replace them.
The assumed rate increase is 4 %; confirmed rates have not been received at this time. As with medical benefits, the total number of covered employees and
retirees increase each year as employees retire and new hires replace them.
Increase due to rate increases averaging 21 % and higher pensionable wages. This is the last fiscal year with new rates that are recognizing the large market
losses from 2008.
Increase due to increase in subject wages.
The assumed rate increase is 2% for LTD and 3% for Life; confirmed rate increases have not been received at this time.
This amount represents the future payment into the PARS trust for Retiree healthcare. The OPEB figure declines when Retiree healthcare costs increase. The
total annual required contribution (ARC) including retiree medical, dental and life insurance premiums $8.103M.
This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can
be hard to predict.
3% of budaeted benefits.
O &M Capitalized Administrative Overhead (3,462,687) 344,271 9.94% The Capitalized Administrative Overhead was 135% of salary in FY 2012 -13 and is 113% of salary in FY 2013 -14, which causes most of the variance decrease.
Credit I This is offset by an increase in salaries.
*CAPITAL SALARY AND BENEFITS 8,357,571 (1,818,724) (21.76 %) Increased capital salaries and associated benefits in FY 2014 -15.
Total O &M and Capital $ 66,789,796 : • (10,031,098) (15.02 %)
* Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects.
BUDGET FY 2014 -15 COMPARED TO BUDGET FY 2013 -14
Budget . • Favorable /(Unfavorable)
FY 2013 -14 Variance
Variance %
Variance Explanations
O &M Salaries
26,722,021 (1,896,148)
(7.10 %)
Increases due to cost -of- living increases, merit increases, personal advancements and filling of vacant positions. FY 2014 -15 includes a 2% vacancy factor.
O &M Workers' Compensation
O &M Medical & Health
585,515 81,138
9,735,139 (847,317)
13.86%
(8.70 %)
Decrease due to a lower experience factor, which lowers the gross rates.
FY 2014 -2015 Kaiser rate increases are 7.52% for active members and a weighted 6.28% for retirees. HealthNet increases are 9.5% for active employees and a
weighted 6.51% for retirees. The total number of covered employees and retirees increase each year as employees retire and new hires replace them.
O &M Dental
912,856 • : (581242)
(6.38 %)
The assumed rate increase is 4 %; confirmed rates have not been received at this time. As with medical benefits, the total number of covered employees and
retirees increase each year as employees retire and new hires replace them.
O &M Retirement
20,640,634 (4,876,546)
(23.63 %)
Increase due to rate increases averaging 21% and higher pensionable wages. This is the last fiscal year with new rates that were recognizing the large market
losses from 2008.
O &M Deferred Comp /Medicare
O &M Other Benefits
OPEB Contribution (Future contribution
only - Does not Include retiree healthcare
1,934,547 (106,685)
276,293 (64,752)
3,384,400 574,400
(5.51 %)
(23.44 %)
16.97%
Increase due to increase in subject wages.
The assumed rate increase is 2% for LTD and 3% for Life; confirmed rate increases have not been received at this time.
This amount represents the future payment into the PARS trust for Retiree healthcare. The OPEB figure declines when Retiree healthcare costs increase. The
total annual required contribution (ARC) including retiree medical, dental and life insurance premiums $8.103M.
O &M Accrued Compensated Absence
360,000 -
0.00%
No change in assumption. This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted
amounts, but this account can be hard to predict.
O &M Benefit Vacancy Factor
(1,135,000) 159,000
(14.01 %)
3% of budgeted benefits.
O &M Capitalized Administrative Overhead
Credit
(4,124,238) (317,280)
(7.69 %)
The Capitalized Administrative Overhead was 135% of salary in FY 2013 -14 and is 113% of salary in FY 2013 -14, which causes most of the variance decrease.
This is offset by an increase in salaries.
*CAPITAL SALARY AND BENEFITS
Total O &M and Capital
9,759,930 (416,365)
$ 69,052,097 1 : • (7,768,797)
(4.27 %)
(11.25 %)
Increase largely due to employee benefit rate increases, mainly in retirement and medical.
* Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects.
PREPARED 04/29/14, 09:24:38
PROGRAM GM601L
ACCOUNT DESCRIPTION
RUNNING EXPENSE
* SALARIES & WAGES- MGMNT.
-* SALARIES & WAGES -NON MGMT
* SALARIES & WAGES -COMP ASS
* OVERTIME
* STANDBY PAID
* SALARY VACANCY
** SALARIES & WAGES
* WORKERS' COMPENSATION INS
* STATE UNEMPLOYMENT INSUR
* FEDERAL MEDICARE TAX
* MEDICAL & HEALTH INSUR
* RETIREMENT CONTRIBUTION
* DEFERRED COMP. CONTRIB
* DENTAL INSURANCE
* LONG -TERM DISABILITY INS
* LIFE INSURANCE
* ACCRUED COMPENSATED ABS
* BENEFIT VACANCY
* OPES CONTRIBUTION
* CAPITALIZED ADM OVERHEAD
** EMPLOYEE BENEFITS
* ** RUNNING EXPENSE
CENTRAL CONTRA COSTA SANITARY DISTRICT
PAGE 1
BUDGET
SUMMARY BY TYPE - FUND 001
HIE & SIC SALARIES & BENEFITS
FISCAL YEAR 2014 -2015
Y -T -D
BUDGET 14 -15
BUDGET 14 -15 TO
BUDGETED
ACTUAL
PROJECTED
14 -15 BUDGET
TO EST 13 -14
PERCENT
BUDGET 13 -14
PERCENT
2013 -2014
EXPENDED
ACTUAL 13 -14
FINAL PASS
VARIANCE
VARIANCE
VARIANCE
VARIANCE
2,176,963
1,310,960
1,810,310
2,368,609
558,299-
30.84-
191,646-
8.80-
23,557,800
16,939,384
22,638,635
25,319,409
2,680,774-
11.84-
1,761,609-
7.48-
300,000
246,728
1,700
300,000
298,300-
7,547.06-
0
.00
969,535
672,605
952,697
958,128
5,431-
.57-
11,407
1.18
227,723
168,521
221,230
221,023
207
.09
6,700
2.94
510,000-
0
0
549,000-
549,000
.00
39,000
7.65-
26,722,021
19,338,198
25,624,572
28,618,169
2,993,597-
11.68-
1,896,148-
7.10-
585,515
179,939
211,956
504,377
292,421-
137.96-
81,138
13.86
30,000
17,432
26,010
30,000
3,990-
15.34-
0
.00
370,161
269,055
363,131
400,644
37,513-
10.33-
30,483-
8.24-
9,735,139
6,918,868
9,622,989
10,582,456
959,467-
9.97-
847,317-
8.70-
20,640,634
16,167,932
19,938,852
25,517,180
5,578,328-
27.98-
4,876,546-
23.63-
1,564,386
1,116,576
1,473,652
1,640,588
166,936-
11.33-
76,202-
4.87-
912,856
675,491
892,075
971,098
79,023-
8.86-
58,242-
6.38-
74,135
53,111
71,019
76,199
51180-
7.29-
2,064-
2.78-
172,158
121,412
218,256
234,846
16,590-
7.60-
62,688-
36.41-
360,000
53,670-
300,000
360,000
60,000-
20.00-
0
.00
1,135,000-
0
0
1,294,000-
1,294,000
.00
159,000
14.01-
3,384,400
3,384,400
3,152,400
2,810,000
342,400
10.86
574,400
16.97
4,124,238-
2,243,164-
3,462,687-
3,806,958-
344,271
9.94-
317,280-
7.69
32,570,146
26,607,382
32,807,653
38,026,430
5,218,777-
15.91-
5,456,284-
16.75-
------------
59,292,167
------ - - - - --
45,945,580
------ - - - - --
58,432,225
------ - - - - --
66,644,599
------ - - - - --
8,212,374-
--- - - - - --
14.05-
--------- - - - - --
7,352,432-
--- - - - - --
12.40-
PREPARED 04/29/14, 09:24:38
PROGRAM GM601L
ACCOUNT DESCRIPTION
SEWER CONSTRUCTION
* OVERTIME
* CAPITALIZED SALARIES
* OVERTIME
+ SALARY VACANCY
+* SALARIES & WAGES
* WORKERS' COMPENSATION INS
* FEDERAL MEDICARE TAX
* MEDICAL & HEALTH INSUR
* RETIREMENT CONTRIBUTION
* DEFERRED COMP. CONTRIB
+ DENTAL INSURANCE
* LONG -TERM DISABILITY INS
* LIFE INSURANCE
* CAPITALIZED ADM OVERHEAD
** EMPLOYEE BENEFITS
* ** SEWER CONSTRUCTION
CENTRAL CONTRA COSTA SANITARY DISTRICT
PAGE 2
BUDGET
SUMMARY BY TYPE
- FUND 001
R/E & SIC SALARIES & BENEFITS
FISCAL YEAR 2014 -2015
Y -T -D
BUDGET 14 -15
BUDGET 14 -15 TO
BUDGETED
ACTUAL
PROJECTED
14 -15 BUDGET
TO EST 13 -14
PERCENT
BUDGET 13 -14
PERCENT
2013 -2014
EXPENDED
ACTUAL 13 -14
FINAL PASS
VARIANCE
VARIANCE
VARIANCE
VARIANCE
0
0
0
0
0
.00
0
.00
2,983,722
1,543,175
2,422,853
3,157,731
734,878-
30.33-
174,009-
5.83-
126,268
45,756
142,100
126,507
15,593
10.97
239-
.19-
55,000-
0
0
58,000-
58,000
.00
3,000
5.45-
3,054,990
1,588,931
2,564,953
3,226,238
661,285-
25.78-
171,248-
5.61-
22,352
8,141
91990
20,170
10,180-
101.90-
2,182
9.76
41,455
22,122
26,986
44,008
17,022-
63.08-
2,553-
6.16-
478,261
253,157
336,219
535,123
198,904-
59.16-
56,862-
11.89-
1,791,108
876,906
1,785,734
2,287,252
501,518-
28.08-
496,144-
27.70-
175,756
89,910
118,986
181,162
62,176-
52.25-
5,406-
3.08-
49,407
26,754
36,016
54,412
18,396-
51.08-
5,005-
10.13-
8,500
4,929
7,005
8,295
- 1,290-
18.42-
205
2.41
13,863
6,719
8,995
12,677
3,682-
40.93-
1,186
8.56
4,124,238
2,243,164
3,462,687
3,806,958
344,271-
9.94-
317,280
7.69
6,704,940
3,531,802
5,792,618
6,950,057
1,157,439-
19.98-
245,117-
3.66-
------------
9,759,930
------ - - - - --
5,120,733
------ - - - - --
8,357,571
------ - - - - --
10,176,295
------ - - - - -- ---
1,818,724-
- - - - --
21.76-
--------- - - - - --
416,365-
--- - - - - --
4.27-
69,052,097
51,066,313
66,789,796
76,820,894
10,031,098-
15.02-
7,768,797-
11.25-
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
i
$5,000,000
Operations and Maintenance Expense
FY 2013 -14 Budget, FY 2013 -14 Projected and FY 2014 -15 Budget
Salaries Benefits & Chemicals Utilities
Cap O/H
Credit
wa"--j - . I
Repairs & Hauling & Professional Outside Self- Materials & All Other
Maintenance Disposal & Legal Services Insurance Supplies
® Budget FY 2013 -14 V Projected Actual FY 2013 -14 J Budget FY 2014 -15
PREPARED 04/29/14, 09:24:46 CENTRAL CONTRA COSTA SANITARY DISTRICT
PROGRAM GM601L BUDGET SUMMARY BY TYPE - FUND 001 DISTRICT EXPENSES
FISCAL YEAR 2014 -2015
PAGE 1
PROJECTED
FINAL
BUDGET 14 -15
BUDGET 14 -15 TO
BUDGETED
2013 -2014
BUDGETED
TO ACT 13 -14
PERCENT
BUDGET 13 -14
PERCENT
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
VARIANCE
VARIANCE
VARIANCE
* SALARIES & WAGES
26,722,021
25,624,572
28,618,169
2,993,597-
11.68-
1,896,148-
7.10-
* EMPLOYEE BENEFITS
32,570,146
32,807,653
38,026,430
5,218,777-
15.91-
5,456,284-
16.75-
* DIRECTOR FEES & EXPENSES
155,637
172,100
199,800
27,700-
16.10-
44,163-
28.38-
* CHEMICALS
1,561,000
1,582,000
1,605,000
23,000-
1.45-
44,000-
2.82-
* UTILITIES
4,117,650
4,716,950
4,861,350
144,400-
3.06-
743,700-
18.06-
* REPAIRS & MAINTENANCE
3,765,527
3,455,127
4,911,762
1,456,635-
42.16-
1,146,235-
30.44-
* HAULING & DISPOSAL
1,100,500
1,063,600
1,040,200
23,400
2.20
60,300
5.48
* PROFESSIONAL & LEGAL SERV
477,350
462,200
539,400
77,200-
16.70-
62,050-
13.00-
* OUTSIDE SERVICES
2,801,621
2,415,148
3,303,021
887,873-
36.76-
501,400-
17.90-
* SELF - INSURANCE EXPENSE
600,000
600,000
650,000
50,000-
8.33-
50,000-
8.33-
* MATERIALS & SUPPLIES
2,016,715
1,859,754
2,024,315
164,561-
8.85-
7,600-
.38-
* OTHER EXPENSES
1,936,785
1,787,854
2,419,448
631,594-
35.33-
482,663-
24.92-
77,824,952
76,546,958
88,198,895
11,651,937-
15.22-
10,373,943-
13.33-
PAGE 1
CENTRAL CONTRA COSTA SANITARY DISTRICT
BUDGET LISTING BY DISTRICT
FISCAL YEAR 2014 -2015
PREPARED 04/29/14 PAGE
PROGRAM GM601L
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* SALARIES & WAGES- MGMNT.
2,176,963
1,810,310
2,368,609
558,299-
* SALARIES & WAGES -NON MGMT
23,557,800
22,638,635
25,319,409
2,680,774-
* SALARIES & WAGES -COMP ABS
300,000
1,700
300,000
298,300-
* OVERTIME
969,535
952,697
958,128
5,431-
* STANDBY PAID
227,723
221,230
221,023
207
* SALARY VACANCY
510,000-
0
549,000-
549,000
** SALARIES & WAGES
26,722,021
25,624,572
28,618,169
2,993,597-
* WORKERS' COMPENSATION INS
585,515
211,956
504,377
292,421-
* STATE UNEMPLOYMENT INSUR
30,000
26,010
30,000
3,990-
* FEDERAL MEDICARE TAX
370,161
363,131
400,644
37,513-
* MEDICAL & HEALTH INSUR
9,735,139
9,622,989
10,582,456
959,467-
* RETIREMENT CONTRIBUTION
20,640,634
19,938,852
25,517,180
5,578,328-
* DEFERRED COMP. CONTRIB
1,564,386
1,473,652
1,640,588
166,936-
* DENTAL INSURANCE
912,856
892,075
971,098
79,023-
* LONG -TERM DISABILITY INS
74,135
71,019
76,199
5,180-
* LIFE INSURANCE
172,158
218,256
234,846
16,590-
* ACCRUED COMPENSATED ABS
360,000
300,000
360,000
60,000-
* BENEFIT VACANCY
1,135,000-
0
1,294,000-
1,294,000
* OPEB CONTRIBUTION
3,384,400
3,152,400
2,810,000
342,400
* CAPITALIZED ADM OVERHEAD
4,124,238-
3,462,687-
3,806,958-
344,271
** EMPLOYEE BENEFITS
32,570,146
32,807,653
38,026,430
5,218,777-
* DIRECTOR MEETING FEES
59,200
59,000
65,224
6,224-
* BOARD TRAINING AND CONF
64,000
42,000
64,000
22,000-
* BOARD HEALTH BENEFITS
32,437
71,100
70,576
524
** DIRECTOR FEES & EXPENSES
155,637
172,100
199,800
27,700-
* LIME
300,000
350,000
350,000
0
* POLYMER
450,000
450,000
450,000
0
* BOILER CHEMICALS
72,000
83,000
70,000
13,000
* OTHER CHEMICALS
540,000
500,000
520,000
20,000-
* HYPOCHLORITE
199,000
199,000
215,000
16,000-
** CHEMICALS
1,561,000
1,582,000
1,605,000
23,000-
* ELECTRICAL
995,200
1,866,800
1,593,100
273,700
* NATURAL GAS
2,216,500
2,128,200
2,396,500
268,300-
* LAND -FILL GAS
473,000
313,400
450,000
136,600-
* WATER
102,250
101,450
101,250
200
* TELEPHONE
330,700
307,100
320,500
13,400-
** UTILITIES
4,117,650
4,716,950
4,861,350
144,400-
* OUTSIDE VEH /EQUIP REPAIR
91,100
65,000
77,400
12,400-
* VEHIC /EQUIP REPAIR MAINT
110,000
110,000
140,000
30,000-
* GENERAL REPAIRS & MAINT
962,000
1,016,000
1,084,500
68,500-
* OUTSIDE REPAIRS & MAINT.
2,046,701
1,821,801
3,010,851
1,189,050-
* COMPUTER REPAIRS & MAINT
555,726
420,326
584,011
163,685-
* REAL PROPERTY REPAIRS
0
22,000
15,000
7,000
** REPAIRS & MAINTENANCE
3,765,527
3,455,127
4,911,762
1,456,635-
* ASH REMOVAL
152,000
152,000
152,000
0
* SLUDGE REMOVAL
25,000
25,000
25,000
0
* GRIT REMOVAL
90,000
80,000
90,000
10,000-
CENTRAL CONTRA COSTA SANITARY DISTRICT
BUDGET LISTING BY DISTRICT
FISCAL YEAR 2014 -2015
PREPARED 04/29/14 PAGE 2
PROGRAM GM601L
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* JANITORIAL & REFUSE REMOV
289,800
271,800
289,500
17,700-
* SPOILS REMOVAL
30,000
30,000
30,000
0
+ HAZARDOUS WASTE DISPOSAL
513,700
504,800
403,700
101,100
* MOBILE COLLECTION -HHW
0
0
50,000
50,000-
** HAULING & DISPOSAL
1,100,500
1,063,600
1,040,200
23,400
* PROFESSIONAL SERVICES
126,250
78,000
143,550
65,550-
* LEGAL SERVICES -BOARD
80,000
80,000
80,000
0
* LEGAL SERVICES -STAFF
271,100
304,200
315,850
11,650-
** PROFESSIONAL & LEGAL SERV
477,350
462,200
539,400
77,200-
* OUTSIDE SAFETY SERVICES
89,200
71,200
101,200
30,000-
* TECHNICAL SERVICES
2,271,520
1,937,297
2,794,020
856,723-
* DATA PROCESSING SERVICES
300
300
300
0
* OTHER PUBLIC AGENCY SERVS
309,500
309,750
311,400
1,650-
* REPROGRAPHIC SERVICES
13,101
6,601
8,101
1,500-
* RECRUITMENT
118,000
90,000
88,000
2,000
** OUTSIDE SERVICES
2,801,621
2,415,148
3,303,021
887,873-
* SELF - INSURANCE EXPENSE
600,000
600,000
650,000
50,000-
** SELF - INSURANCE EXPENSE
600,000
600,000
650,000
50,000-
+ OFFICE EQUIPMENT /SUPPLIES
213,260
203,560
180,880
22,680
* GASOLINE, OIL & FUEL
272,000
272,000
272,000
0
* OPERATING SUPPLIES
1,190,410
1,127,305
1,244,610
117,305-
* OPERATING FUEL
48,000
18,000
33,000
15,000-
* LABORATORY SUPPLIES
154,700
138,000
155,500
17,500-
* SAFETY SUPPLIES
138,345
100,889
138,325
37,436-
* INVENTORY OVER /SHORT
0
0
0
0
** MATERIALS & SUPPLIES
2,016,715
1,859,754
2,024,315
164,561-
* RENTS & LEASES
195,801
187,001
170,501
16,500
* PUBLIC AGENCY FEES
493,844
461,571
487,410
25,839-
* PUBLIC INFORMATION
285,500
280,300
336,500
56,200-
* TUITION REIMBURSEMENT
53,550
28,500
61,370
32,870-
* TECH TRAIN, CONF & MEETS
393,570
323,820
446,995
123,175-
* CERTIFICATION & LICENSES
19,397
17,230
24,023
6,793-
* CLAIMS
501
501
501
0
* SUBSCRIPTION /PUBLICATION
34,688
30,440
32,073
1,633-
* MILEAGE REIMBURSEMENTS
9,490
11,440
9,840
1,600
* PUBLIC NOTICES
5,850
4,250
6,100
11850-
* OUTSIDE ORGANIZATION FEES
314,040
311,620
362,664
51,044-
* EMPLOYEE MEMBERSHIPS
39,224
37,431
40,271
2,840-
* MISCELLANEOUS
41,330
46,750
37,700
9,050
* ELECTION EXPENSE
0
0
350,000
350,000-
+ PROFESSIONAL EXP REIMB
50,000
47,000
53,500
6,500-
** OTHER EXPENSES
1,936,785
1,787,854
2,419,448
631,594-
77,824,952
76,546,958
88,198,895
11,651,937-
PREPARED 04/29/14, 09:25:27
PROGRAM GM601L
ACCOUNT DESCRIPTION
ADMINISTRATION
* SALARIES & WAGES
* EMPLOYEE BENEFITS
* DIRECTOR FEES & EXPENSES
* UTILITIES
* REPAIRS & MAINTENANCE
* PROFESSIONAL & LEGAL SERV
* OUTSIDE SERVICES
* SELF - INSURANCE EXPENSE
* MATERIALS & SUPPLIES
* OTHER EXPENSES
ADMINISTRATION
CENTRAL CONTRA COSTA SANITARY DISTRICT
PAGE 1
BUDGET
SUMMARY BY TYPE
- FUND 001
DEPARTMENT EXPENSES
FISCAL YEAR 2014 -2015
PROTECTED
BUDGET 14 -15
BUDGET 14 -15 TO
BUDGETED
2013 -2014
14 -15 BUDGET
TO ACT 13 -14
PERCENT
BUDGET 13 -14
PERCENT
2013 -2014
ACTUAL
FINAL PASS
VARIANCE
VARIANCE
VARIANCE
VARIANCE
5,001,596
4,363,000
5,569,575
1,206,575-
27.65-
567,979-
11.36-
13,247,168
13,440,530
14,479,456
1,038,926-
7.73-
1,232,288-
9.30-
155,637
172,100
199,800
27,700-
16.10-
44,163-
28.38-
120,100
90,100
98,500
8,400-
9.32-
21,600
17.99
534,715
384,715
463,300
78,585-
20.43-
71,415
13.36
343,250
368,000
430,300
62,300-
16.93-
87,050-
25.36-
1,265,700
1,156,550
1,447,000
290,450-
25.11-
181,300-
14.32-
600,000
600,000
650,000
50,000-
8.33-
50,000-
8.33-
227,385
148,910
165,005
16,095-
10.81-
62,380
27.43
552,495
510,470
973,390
--
462,920-
------ - - - - --
90.69-
---- - - - - --
420,895-
--------- - - - - --
76.18-
---- - - - - --
------------
22,048,046
------ - - - - --
21,234,375
------ - - - -
24,476,326
3,241,951-
15.27-
2,428,280-
11.01-
CENTRAL CONTRA COSTA SANITARY DISTRICT
PREPARED 04/29/14
BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE
PROGRAM GM601L
FISCAL YEAR 2014 -2015
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* SALARIES & WAGES- MGMNT.
1,062,282
899,600
1,151,271
251,671-
* SALARIES & WAGES -NON MGMT
3,630,918
3,391,800
4,140,855
749,055-
* COMP ABS- ACCRUAL PAYMENTS
300,000
1,700
300,000
298,300-
* OVERTIME
97,396
69,900
78,449
8,549-
* SALARY VACANCY
89,000-
0
101,000-
101,000
** SALARIES & WAGES
5,001,596
4,363,000
5,569,575
1,206,575-
* WORKERS' COMPENSATION INS
25,560
9,252
22,608
13,356-
* STATE UNEMPLOYMENT INSUR
30,000
26,010
30,000
3,990-
* FEDERAL MEDICARE TAX
67,679
66,393
75,357
8,964-
* MEDICAL & HEALTH INSUR
5,212,659
5,353,769
5,805,775
452,006-
* RETIREMENT CONTRIBUTION
3,815,002
3,685,291
4,931,781
1,246,490-
* DEFERRED COMP. CONTRIB
282,960
266,548
310,580
44,032-
* DENTAL INSURANCE
483,306
467,250
510,900
43,650-
* LONG -TERM DISABILITY INS
11,889
11,390
13,358
11968-
* LIFE INSURANCE
74,392
126,257
137,770
11,513-
* ACCRUED COMPENSATED ABS.
360,000
300,000
360,000
60,000-
* BENEFIT VACANCY
443,000-
0
477,000-
477,000
* OPEB CONTRIBUTION
3,384,400
3,152,400
2,810,000
342,400
* CAPITALIZED ADM OVERHEAD
57,679-
24,030-
51,673-
27,643
** EMPLOYEE BENEFITS
13,247,168
13,440,530
14,479,456
1,038,926-
* DIRECTOR MEETING FEES
59,200
59,000
65,224
6,224-
* BOARD TRAINING AND CONY
64,000
42,000
64,000
22,000-
* BOARD HEALTH BENEFITS
32,437
71,100
70,576
524
** DIRECTOR FEES & EXPENSES
155,637
172,100
199,800
27,700-
* ELECTRICAL
0
0
0
0
* TELEPHONE
120,100
90,100
98,500
8,400-
** UTILITIES
120,100
90,100
98,500
8,400-
* GENERAL REPAIRS & MAINT
5,000
2,000
5,000
3,000-
* OUTSIDE REPAIRS & MAINT
64,800
39,800
37,300
2,500
* COMPUTER REPAIRS & MAINT
464,915
342,915
421,000
78,085-
* REAL PROPERTY REPAIRS
0
0
0
0
** REPAIRS & MAINTENANCE
534,715
384,715
463,300
78,585-
* PROFESSIONAL SERVICES
126,250
78,000
143,550
65,550-
* LEGAL SERVICES -BOARD
80,000
80,000
80,000
0
* LEGAL SERVICES -STAFF
137,000
210,000
206,750
3,250
** PROFESSIONAL & LEGAL SERV
343,250
368,000
430,300
62,300-
* OUTSIDE SAFETY SERVICES
50,000
37,500
50,000
12,500-
* TECHNICAL SERVICES
914,900
850,000
1,120,200
270,200-
* DATA PROCESSING SERVICES
300
300
300
0
* OTHER PUBLIC AGENCY SERVS
173,000
173,250
183,000
9,750-
* REPROGRAPHIC SERVICES
9,500
5,500
5,500
0
* RECRUITMENT
118,000
90,000
88,000
2,000
** OUTSIDE SERVICES
1,265,700
1,156,550
1,447,000
290,450-
* SELF - INSURANCE EXPENSE
600,000
600,000
650,000
50,000-
** SELF - INSURANCE EXPENSE
600,000
600,000
650,000
50,000-
* OFFICE EQUIPMENT /SUPPLIES
122,700
88,500
79,320
9,180
* OPERATING SUPPLIES
61,860
44,260
50,360
6,100-
PAGE 1
CENTRAL CONTRA COSTA SANITARY DISTRICT
PREPARED 04/29/14
BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE
PROGRAM GM601L
FISCAL YEAR 2014 -2015
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* SAFETY SUPPLIES
42,825
16,150
35,325
19,175-
* INVENTORY OVER /SHORT
0
0
0
0
** MATERIALS & SUPPLIES
227,385
148,910
165,005
16,095-
* RENTS & LEASES
39,200
26,000
26,000
0
* PUBLIC AGENCY FEES
2,500
0
0
0
* PUBLIC INFORMATION
278,500
278,500
329,500
51,000-
* TUITION REIMBURSEMENT
10,000
5,000
13,500
8,500-
* TECH TRAIN, CONF & MEETS
107,600
74,000
130,100
561100-
* CERTIFICATION & LICENSES
1,300
1,300
1,300
0
* CLAIMS
500
500
500
0
* SUBSCRIPTION /PUBLICATION
7,815
7,965
7,040
925
* MILEAGE REIMBURSEMENTS
5,800
6,200
5,800
400
* PUBLIC NOTICES
750
750
1,000
250-
* OUTSIDE ORGANIZATION FEES
35,000
38,000
40,000
2,000-
* EMPLOYEE MEMBERSHIPS
9,680
9,255
10,650
1,395-
* MISCELLANEOUS
15,350
27,500
16,000
11,500
* ELECTION EXPENSE
0
0
350,000
350,000-
* PROFESSIONAL EXP REIMB
38,500
35,500
42,000
6,500-
** OTHER EXPENSES
552,495
510,470
973,390
462,920-
22,048,046
21,234,375
24,476,326
3,241,951-
PAGE 2
PREPARED 04/29/14, 09:25:27
PROGRAM GM601L
ACCOUNT DESCRIPTION
ENGINEERING
* SALARIES & WAGES
* EMPLOYEE BENEFITS
* UTILITIES
* REPAIRS & MAINTENANCE
* HAULING & DISPOSAL
* PROFESSIONAL & LEGAL SERV
* OUTSIDE SERVICES
* MATERIALS & SUPPLIES
* OTHER EXPENSES
** ENGINEERING
CENTRAL CONTRA COSTA SANITARY DISTRICT
PAGE 2
BUDGET
SUMMARY BY TYPE - FUND 001
DEPARTMENT EXPENSES
FISCAL YEAR 2014 -2015
PROJECTED
BUDGET 14 -15
BUDGET 14 -15 TO
BUDGETED
2013 -2014
14 -15 BUDGET
TO ACT 13 -14
PERCENT
BUDGET 13 -14
PERCENT
2013 -2014
ACTUAL
FINAL PASS
VARIANCE
VARIANCE
VARIANCE
VARIANCE
6,008,963
5,979,395
6,209,497
230,102-
3.85-
200,534-
3.34-
2,672,555
3,013,950
3,688,705
674,755-
22.39-
1,016,150-
38.02-
192,400
175,800
189,000
13,200-
7.51-
3,400
1.77
106,861
113,061
196,061
83,000-
73.41-
89,200-
83.47-
521,200
521,300
471,200
50,100
9.61
50,000
9.59
99,100
85,700
99,100
13,400-
15.64-
0
.00
515,100
369,100
891,500
522,400-
141.53-
376,400-
73.07-
194,710
201,260
204,110
2,850-
1.42-
9,400-
4.83-
271,862
------------
248,164
280,376
32,212-
12.98-
8,514-
3.13-
10,582,751
------ - - - - --
10,707,730
------ - - - - --
12,229,549
------ - - - - --
1,521,819-
---- - - - - --
14.21-
--------- - - - - --
1,646,798-
---- - - - - --
15.56-
CENTRAL CONTRA COSTA SANITARY DISTRICT
BUDGET LISTING BY DEPARTMENT- ENGINEERING
FISCAL YEAR 2014 -2015
PREPARED 04/29/14 PAGE 1
PROGRAM GM601L
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* SALARIES & WAGES- MGMNT.
417,722
329,410
510,507
181,097-
* SALARIES & WAGES -NON MGMT
5,604,241
5,539,835
5,713,990
174,155-
' SALARIES & WAGES -COMP ASS
0
0
0
0
* OVERTIME
107,000
110,150
110,000
150
* SALARY VACANCY
120,000-
0
125,000-
125,000
** SALARIES & WAGES
6,008,963
5,979,395
6,209,497
230,102-
* WORKERS' COMPENSATION INS
77,606
28,094
67,349
39,255-
' FEDERAL MEDICARE TAX
84,135
82,538
87,208
4,670-
* MEDICAL & HEALTH INSUR
1,193,204
1,126,384
1,177,025
50,641-
* RETIREMENT CONTRIBUTION
4,751,622
4,590,066
5,572,592
982,526-
* DEFERRED COMP. CONTRIB
350,902
330,550
349,460
18,910-
* DENTAL INSURANCE
118,694
117,388
115,613
1,775
* LONG -TERM DISABILITY INS
16,882
16,172
16,113
59
* LIFE INSURANCE
28,215
26,550
26,951
401-
* ACCRUED COMPENSATED ABS.
0
0
0
0
* BENEFIT VACANCY
189,000-
0
214,000-
214,000
' CAPITALIZED ADM OVERHEAD
3,759,705-
3,303,792-
3,509,606-
205,814
** EMPLOYEE BENEFITS
2,672,555
3,013,950
3,688,705
674,755-
* ELECTRICAL
108,000
101,000
105,000
4,000-
* NATURAL GAS
21,500
12,700
21,500
8,800-
* WATER
6,500
5,700
6,500
800-
* TELEPHONE
56,400
56,400
56,000
400
** UTILITIES
192,400
175,800
189,000
13,200-
* OUTSIDE REPAIRS & MAINT.
54,050
41,650
64,050
22,400-
' COMPUTER REPAIRS & MAINT
52,811
49,411
117,011
67,600-
* REAL PROPERTY REPAIRS
0
22,000
15,000
7,000
** REPAIRS & MAINTENANCE
106,861
113,061
196,061
83,000-
* JANITORIAL & REFUSE REMOV
21,000
21,000
21,000
0
* HAZARDOUS WASTE DISPOSAL
500,200
500,300
400,200
100,100
* MOBILE COLLECTION -HHW
0
0
50,000
50,000-
** HAULING & DISPOSAL
521,200
521,300
471,200
50,100
* LEGAL SERVICES -STAFF
99,100
85,700
99,100
13,400-
** PROFESSIONAL & LEGAL SERV
99,100
85,700
99,100
13,400-
* TECHNICAL SERVICES
381,000
236,500
765,500
5291000-
* OTHER PUBLIC AGENCY SERVS
131,500
131,500
123,400
8,100
* REPROGRAPHIC SERVICES
2,600
1,100
2,600
1,500-
** OUTSIDE SERVICES
515,100
369,100
891,500
522,400-
* OFFICE EQUIPMENT /SUPPLIES
56,460
78,460
65,460
13,000
* OPERATING SUPPLIES
118,250
106,450
119,050
12,600-
* SAFETY SUPPLIES
20,000
16,350
19,600
3,250-
*' MATERIALS & SUPPLIES
194,710
201,260
204,110
2,850-
* RENTS & LEASES
10,300
12,000
9,700
2,300
* PUBLIC AGENCY FEES
6,000
61000
5,000
11000
' PUBLIC INFORMATION
7,000
1,800
7,000
5,200-
* TUITION REIMBURSEMENT
22,800
14,500
33,120
18,620-
* TECH TRAIN, CONF & MEETS
138,660
127,260
138,065
101805-
* CERTIFICATION & LICENSES
2,890
2,890
3,205
315-
CENTRAL CONTRA COSTA SANITARY DISTRICT
BUDGET LISTING BY DEPARTMENT- ENGINEERING
FISCAL YEAR 2014 -2015
PREPARED 04/29/14 PAGE
PROGRAM GM601L
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* SUBSCRIPTION /PUBLICATION
21,473
18,225
20,083
1,858-
* MILEAGE REIMBURSEMENTS
1,490
2,340
1,590
750
* PUBLIC NOTICES
51100
3,500
51100
11600-
* OUTSIDE ORGANIZATION FEES
25,540
25,540
27,164
1,624-
* EMPLOYEE MEMBERSHIPS
10,909
10,909
10,649
260
* MISCELLANEOUS
11,200
14,700
11,200
3,500
* PROFESSIONAL EXP REIMB
8,500
8,500
8,500
0
** OTHER EXPENSES
271,862
248,164
280,376
32,212-
10,582,751
10,707,730
12,229,549
11521,819-
PREPARED 04/29/14, 09:25:27
PROGRAM GM601L
ACCOUNT DESCRIPTION
COLLECTION SYSTEM UPS.
* SALARIES E WAGES
* EMPLOYEE BENEFITS
* UTILITIES
* REPAIRS & MAINTENANCE
* HAULING 6 DISPOSAL
* PROFESSIONAL 6 LEGAL SERV
* OUTSIDE SERVICES
* MATERIALS S SUPPLIES
* OTHER EXPENSES
COLLECTION SYSTEM OPS.
CENTRAL CONTRA COSTA SANITARY DISTRICT
BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES
FISCAL YEAR 2014 -2015
PROJECTED BUDGET 14 -15 BUDGET 14 -15 TO
BUDGETED 2013 -2014 14 -15 BUDGET TO ACT 13 -14 PERCENT BUDGET 13 -14 PERCENT
2013 -2014 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE
5,242,615
5,258,847
5,575,455
316,608-
6.02-
332,840-
6.35-
5,829,820
5,743,726
6,937,623
1,193,897-
20.79-
1,107,803-
19.00-
135,600
135,600
136,900
1,300-
.96-
1,300-
.96-
750,001
727,401
1,820,151
1,092,750-
150.23-
1,070,150-
142.69-
120,800
120,800
121,000
200-
.17-
200-
.17-
10,000
3,500
5,000
11500-
42.86-
51000
50.00
93,371
45,371
81,121
35,750-
78.79-
12,250
13.12
710,620
740,615
754,900
14,285-
1.93-
44,280-
6.23-
196,152
188,820
184,970
3,850
2.04
11,182
5.70
13,088,979
12,964,680
15,617,120
2,652,440-
20.46-
_____ __________
2,528,141-
19.32-
PAGE 3
CENTRAL CONTRA COSTA SANITARY DISTRICT
BUDGET LISTING BY DEPARTMENT- COLLECTION SYSTEM OPERATIONS
FISCAL YEAR 2014 -2015
PREPARED 04/29/14 PAGE 1
PROGRAM GM601L
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* SALARIES & WAGES- MGMNT.
168,276
197,000
181,939
15,061
* SALARIES & WAGES -NON MGMT
4,860,487
4,679,000
5,174,613
495,613-
* SALARIES & WAGES COMP ABS
0
0
0
0
* OVERTIME
248,852
315,847
259,903
55,944
* STANDBY PAID
66,000
67,000
66,000
1,000
* SALARY VACANCY
101,000-
0
107,000-
107,000
** SALARIES & WAGES
5,242,615
5,258,847
5,575,455
316,608-
* WORKERS' COMPENSATION INS
163,039
59,021
140,777
81,756-
* FEDERAL MEDICARE TAX
73,064
71,677
77,828
61151-
* MEDICAL & HEALTH INSUR
1,314,952
1,241,315
1,409,877
168,562-
* RETIREMENT CONTRIBUTION
4,088,532
3,949,522
5,117,380
1,167,858-
* DEFERRED COMP. CONTRIB
328,308
309,267
343,722
34,455-
* DENTAL INSURANCE
127,928
126,521
139,548
13,027-
* LONG -TERM DISABILITY INS
16,248
15,565
16,785
1,220-
* LIFE INSURANCE
24,243
22,813
23,864
1,051-
* BENEFIT VACANCY
178,000-
0
213,000-
213,000
* CAPITALIZED ADM OVERHEAD
128,494-
51,975-
119,158-
67,183
*+ EMPLOYEE BENEFITS
5,829,820
5,743,726
6,937,623
1,193,897-
* ELECTRICAL
56,000
56,000
56,000
0
* NATURAL GAS
10,000
10,000
10,000
0
* WATER
15,000
15,000
14,000
11000
* TELEPHONE
54,600
54,600
56,900
2,300-
** UTILITIES
135,600
135,600
136,900
1,300-
* OUTSIDE VEH /EQUIP REPAIR
91,100
65,000
77,400
12,400-
* VEHIC /EQUIP REPAIR MAINT
110,000
110,000
140,000
30,000-
* GENERAL REPAIRS & MAINT
2,000
2,000
1,000
1,000
* OUTSIDE REPAIRS & MAINT
546,901
550,401
1,601,751
1,051,350-
** REPAIRS & MAINTENANCE
750,001
727,401
1,820,151
1,092,750-
* JANITORIAL & REFUSE REMOV
90,800
90,800
91,000
200-
* SPOILS REMOVAL
30,000
30,000
30,000
0
** HAULING & DISPOSAL
120,800
120,800
121,000
200-
* LEGAL SERVICES -STAFF
10,000
3,500
5,000
1,500-
** PROFESSIONAL & LEGAL SERV
10,000
3,500
5,000
1,500-
* OUTSIDE SAFETY SERVICES
8,000
6,500
81000
1,500-
* TECHNICAL SERVICES
85,370
38,870
73,120
34,250-
* REPROGRAPHIC SERVICES
1
1
1
0
** OUTSIDE SERVICES
93,371
45,371
81,121
35,750-
* OFFICE EQUIPMENT /SUPPLIES
81100
11,100
10,100
1,000
* GASOLINE, OIL & FUEL
272,000
272,000
272,000
0
* OPERATING SUPPLIES
389,300
420,295
435,000
14,705-
* SAFETY SUPPLIES
41,220
37,220
37,800
580-
** MATERIALS & SUPPLIES
710,620
740,615
754,900
14,285-
* RENTS & LEASES
97,801
92,301
74,301
18,000
* PUBLIC AGENCY FEES
35,810
34,810
38,735
3,925-
* TUITION REIMBURSEMENT
2,000
2,000
2,000
0
* TECH TRAIN, CONF & MEETS
41,370
41,370
50,470
91100-
* CERTIFICATION & LICENSES
4,095
5,200
4,388
812
CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/29/14 PAGE
BUDGET LISTING BY DEPARTMENT- COLLECTION SYSTEM OPERATIONS PROGRAM GM601L
FISCAL YEAR 2014 -2015
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* CLAIMS
1
1
1
0
* SUBSCRIPTION /PUBLICATION
500
500
500
0
* MILEAGE REIMBURSEMENTS
1,500
1,500
1,500
0
* EMPLOYEE MEMBERSHIPS
7,075
7,138
7,075
63
* MISCELLANEOUS
3,000
1,000
3,000
2,000-
* PROFESSIONAL EXP REIMS
3,000
3,000
3,000
0
** OTHER EXPENSES
196,152
188,820
184,970
3,850
13,088,979
12,964,680
15,617,120
2,652,440-
PREPARED 04/29/14, 09:25:27
PROGRAM GM601L
ACCOUNT DESCRIPTION
PUMP STATIONS
* SALARIES & WAGES
* EMPLOYEE BENEFITS
* CHEMICALS
* UTILITIES
* REPAIRS & MAINTENANCE
* HAULING & DISPOSAL
* OUTSIDE SERVICES
* MATERIALS & SUPPLIES
* OTHER EXPENSES
PUMP STATIONS
CENTRAL CONTRA COSTA SANITARY DISTRICT
BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXI
FISCAL YEAR 2014 -2015
PROJECTED BUDGET 14 -15
BUDGETED 2013 -2014 14 -15 BUDGET TO ACT 13 -14
2013 -2014 ACTUAL FINAL PASS VARIANCE
1,111,047 928,000 976,245 48,245-
1,041,975 1,001,517 1,038,401 36,884-
420,000 420,000 420,000 0
521,350 521,350 519,050 2,300
230,450 230,450 230,450 0
7,000 7,000 7,000 0
75,100 106,950 75,100 31,850
40,600 50,800 47,800 3,000
38,647 36,897 38,817 1,920-
--------- ------ - - - - -- ------ - - - - -- ------ - - - - --
3,486,169 3,302,964 3,352,863 49,899-
PAGE 5
TENSES
BUDGET 14 -15 TO
PERCENT BUDGET 13 -14 PERCENT
VARIANCE VARIANCE VARIANCE
5.20- 134,802 12.13
3.68- 3,574 .34
.00 0 .00
.44 2,300 .44
.00 0 .00
.00 0 .00
29.78 0 .00
5.91 7,200- 17.73-
5.20- 170- .44-
---------- --------- - - - - -- ---- - - - - --
1.51- 133,306 3.82
CENTRAL CONTRA COSTA SANITARY DISTRICT
PREPARED 04/29/14
BUDGET LISTING BY DEPARTMENT -PUMP STATIONS
PROGRAM GM601L
FISCAL YEAR 2014 -2015
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* SALARIES & WAGES -NON MGMT
994,058
784,000
861,431
77,431-
* SALARIES & WAGES -COMP ABS
0
0
0
0
* OVERTIME
36,989
43,000
31,814
11,186
* STANDBY PAID
100,000
101,000
100,000
1,000
* SALARY VACANCY
20,000-
0
17,000-
17,000
** SALAR.IES & WAGES
1,111,047
928,000
976,245
48,245-
* WORKERS' COMPENSATION INS
33,661
12,185
23,218
11,033-
* FEDERAL MEDICARE TAX
14,833
14,551
12,834
1,717
* MEDICAL & HEALTH INSUR
147,049
138,814
138,663
151
* RETIREMENT CONTRIBUTION
797,229
770,123
825,191
551068-
* DEFERRED COMP. CONTRIB
64,733
60,978
55,936
5,042
* DENTAL INSURANCE
14,902
14,738
13,653
1,085
* LONG -TERM DISABILITY INS
3,183
3,049
2,612
437
* LIFE INSURANCE
4,058
3,819
3,321
498
* ACCRUED COMPENSATED ASS
0
0
0
0
BENEFIT VACANCY
31,000-
0
31,000-
31,000
* CAPITALIZED ADM OVERHEAD
6,673-
16,740-
6,027-
10,713-
** EMPLOYEE BENEFITS
1,041,975
1,001,517
1,038,401
36,884-
* OTHER CHEMICALS
420,000
420,000
420,000
0
** CHEMICALS
420,000
420,000
420,000
0
* ELECTRICAL
457,600
457,600
457,600
0
* WATER
15,750
15,750
15,750
0
* TELEPHONE
48,000
48,000
45,700
2,300
** UTILITIES
521,350
521,350
519,050
2,300
* GENERAL REPAIRS & MAINT
40,000
40,000
40,000
0
* OUTSIDE REPAIRS & MAINT.
190,450
190,450
190,450
0
** REPAIRS & MAINTENANCE
230,450
230,450
230,450
0
* JANITORIAL & REFUSE REMOV
7,000
7,000
7,000
0
** HAULING & DISPOSAL
7,000
7,000
7,000
0
* OUTSIDE SAFETY SERVICES
8,200
8,200
8,200
0
* TECHNICAL SERVICES
66,900
98,750
66,900
31,850
** OUTSIDE SERVICES
75,100
106,950
75,100
31,850
* OPERATING SUPPLIES
19,000
29,200
26,200
3,000
* OPERATING FUEL
18,000
18,000
18,000
0
* SAFETY SUPPLIES
3,600
3,600
3,600
0
** MATERIALS & SUPPLIES
40,600
50,800
47,800
3,000
* RENTS & LEASES
1,000
1,000
11000
0
* PUBLIC AGENCY FEES
19,585
19,585
19,585
0
* TUITION REIMBURSEMENT
2,750
1,000
2,750
1,750-
* TECH TRAIN, CONF & MEETS
11,990
11,990
12,160
170-
* CERTIFICATION & LICENSES
1,140
1,140
1,140
0
* SUBSCRIPTION /PUBLICATION
200
200
200
0
* MILEAGE REIMBURSEMENTS
200
200
200
0
* EMPLOYEE MEMBERSHIPS
1,482
1,482
1,482
0
* MISCELLANEOUS
300
300
300
0
** OTHER EXPENSES
38,647
36,897
38,817
1,920-
3,486,169
3,302,964
3,352,863
49,899-
PAGE 1
PREPARED 04/29/14, 09:25:27
PROGRAM GM601L
ACCOUNT DESCRIPTION
PLANT OPERATIONS
* SALARIES & WAGES
* EMPLOYEE BENEFITS
* CHEMICALS
* UTILITIES
* REPAIRS & MAINTENANCE
* HAULING & DISPOSAL
* PROFESSIONAL & LEGAL SERV
* OUTSIDE SERVICES
* MATERIALS & SUPPLIES
* OTHER EXPENSES
PLANT OPERATIONS
CENTRAL CONTRA COSTA SANITARY DISTRICT
PAGE 4
BUDGET
SUMMARY BY TYPE - FUND 001
DEPARTMENT EXPENSES
FISCAL YEAR 2014 -2015
PROJECTED
BUDGET 14 -15
BUDGET 14 -15 TO
BUDGETED
2013 -2014
14 -15 BUDGET
TO ACT 13 -14
PERCENT
BUDGET 13 -14
PERCENT
2013 -2014
ACTUAL
FINAL PASS
VARIANCE
VARIANCE
VARIANCE
VARIANCE
9,357,800
9,095,330
10,287,397
1,192,067-
13.11-
929,597-
9.93-
9,778,628
9,607,930
11,882,245
2,274,315-
23.67-
2,103,617-
21.51-
1,141,000
1,162,000
1,185,000
23,000-
1.98-
44,000-
3.86-
3,148,200
3,794,100
3,917,900
123,800-
3.26-
769,700-
24.45-
2,143,500
11999,500
2,201,800
202,300-
10.12-
58,300-
2.72-
451,500
414,500
441,000
26,500-
6.39-
10,500
2.33
25,000
5,000
5,000
0
.00
20,000
80.00
852,350
737,177
808,300
71,123-
9.65-
44,050
5.17
843,400
718,169
852,500
134,331-
18.70-
9,100-
1.08-
877,629
------------
803,503
941,895
138,392-
17.22-
64,266-
7.32-
28,619,007
------ - - - - --
28,337,209
------ - - - - --
32,523,037
------ - - - - --
4,185,828-
---- - - - - --
14.77-
--------- - - - - --
3,904,030-
-- -- - - - - --
13.64-
CENTRAL CONTRA COSTA SANITARY DISTRICT
PREPARED 04/29/14
BUDGET LISTING BY DEPARTMENT -PLANT OPERATIONS
PROGRAM GM601L
FISCAL YEAR 2014 -2015
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
* SALARIES & WAGES- MGMNT.
528,683
384,300
524,892
140,592-
* SALARIES & WAGES -NON MGMT
8,468,096
8,244,000
9,428,520
1,184,520-
* COMP ABS- ACCRUAL PAYMENTS
0
0
0
0
* OVERTIME
479,298
413,800
477,962
64,162-
* STANDBY PAID
61,723
53,230
55,023
1,793-
* SALARY VACANCY
180,000-
0
199,000-
199,000
** SALARIES & WAGES
9,357,800
9,095,330
10,287,397
1,192,067-
* WORKERS' COMPENSATION INS
285,649
103,404
250,425
147,021-
* FEDERAL MEDICARE TAX
130,450
127,972
147,417
19,445-
* MEDICAL & HEALTH INSUR
1,867,275
1,762,707
2,051,116
288,409-
* RETIREMENT CONTRIBUTION
7,188,249
6,943,850
9,070,236
2,126,386-
* DEFERRED COMP. CONTRIB
537,483
506,309
580,890
74,581-
* DENTAL INSURANCE
168,026
166,178
191,384
25,206-
* LONG -TERM DISABILITY INS
25,933
24,843
27,331
2,488-
* LIFE INSURANCE
41,250
38,817
42,940
4,123-
* ACCRUED COMPENSATED ABS
0
0
0
0
* BENEFIT VACANCY
294,000-
0
359,000-
359,000
* CAPITALIZED ADM OVERHEAD
171,687-
66,150-
120,494-
54,344
** EMPLOYEE BENEFITS
9,778,628
9,607,930
11,882,245
2,274,315-
* LIME
300,000
350,000
350,000
0
* POLYMER
450,000
450,000
450,000
0
* BOILER CHEMICALS
72,000
83,000
70,000
13,000
* OTHER CHEMICALS
120,000
80,000
100,000
20,000-
* HYPOCHLORITE
199,000
199,000
215,000
16,000-
** CHEMICALS
1,141,000
1,162,000
1,185,000
23,000-
* ELECTRICAL
373,600
1,252,200
974,500
277,700
* NATURAL GAS
2,185,000
2,105,500
2,365,000
259,500-
* LAND -FILL GAS
473,000
313,400
450,000
136,600-
* WATER
65,000
65,000
65,000
0
* TELEPHONE
51,600
58,000
63,400
5,400-
** UTILITIES
3,148,200
3,794,100
3,917,900
123,800-
* GENERAL REPAIRS & MAINT
915,000
972,000
1,038,500
66,500-
* OUTSIDE REPAIRS & MAINT
1,190,500
999,500
1,117,300
117,800-
* COMPUTER REPAIRS & MAINT
38,000
28,000
46,000
18,000-
** REPAIRS & MAINTENANCE
2,143,500
1,999,500
2,201,800
202,300-
* ASH REMOVAL
152,000
152,000
152,000
0
* SLUDGE REMOVAL
25,000
25,000
25,000
0
* GRIT REMOVAL
90,000
80,000
90,000
10,000-
* JANITORIAL & REFUSE REMOV
171,000
153,000
170,500
17,500-
* HAZARDOUS WASTE DISPOSAL
13,500
4,500
3,500
11000
** HAULING & DISPOSAL
451,500
414,500
441,000
26,500-
* LEGAL SERVICES -STAFF
25,000
5,000
5,000
0
** PROFESSIONAL & LEGAL SERV
25,000
5,000
5,000
0
* OUTSIDE SAFETY SERVICES
23,000
19,000
35,000
16,000-
* TECHNICAL SERVICES
823,350
713,177
768,300
55,123-
* OTHER PUBLIC AGENCY SERVS
5,000
5,000
5,000
0
* REPROGRAPHIC SERVICES
11000
0
0
0
PAGE 1
CENTRAL CONTRA COSTA SANITARY DISTRICT
PREPARED 04/29/14
BUDGET LISTING BY DEPARTMENT -PLANT OPERATIONS
PROGRAM GM601L
FISCAL YEAR 2014 -2015
PROJECTED
FINAL
BUDGET 14 -15 TO
BUDGET
2013 -2014
BUDGETED
ACTUAL 13 -14
ACCOUNT DESCRIPTION
2013 -2014
ACTUAL
2014 -2015
VARIANCE
** OUTSIDE SERVICES
852,350
737,177
808,300
71,123-
* OFFICE EQUIPMENT /SUPPLIES
26,000
25,500
26,000
500-
* OPERATING SUPPLIES
602,000
527,100
614,000
86,900-
* OPERATING FUEL
30,000
0
15,000
15,000-
* LABORATORY SUPPLIES
154,700
138,000
155,500
17,500-
* SAFETY SUPPLIES
30,700
27,569
42,000
14,431-
** MATERIALS & SUPPLIES
843,400
718,169
852,500
134,331-
* RENTS & LEASES
47,500
55,700
59,500
3,800-
* PUBLIC AGENCY FEES
429,949
401,176
424,090
22,914-
* TUITION REIMBURSEMENT
16,000
6,000
10,000
4,000-
* TECH TRAIN, CONF & MEETS
93,950
69,200
116,200
47,000-
* CERTIFICATION & LICENSES
9,972
6,700
13,990
7,290-
* SUBSCRIPTION /PUBLICATION
4,700
3,550
4,250
700-
* MILEAGE REIMBURSEMENTS
500
1,200
750
450
* OUTSIDE ORGANIZATION FEES
253,500
248,080
295,500
47,420-
* EMPLOYEE MEMBERSHIPS
10,078
8,647
10,415
1,768-
* MISCELLANEOUS
11,480
3,250
7,200
3,950-
** OTHER EXPENSES
877,629
803,503
941,895
138,392-
28,619,007
28,337,209
32,523,037
4,185,828-
PAGE 2
CENTRAL CONTRA COSTA SANITARY DISTRICT
TECHNICAL TRAINING, CONFERENCES AND MEETINGS (ACCOUNT NO. 12 -05)
FY 2014 -15 BUDGET
The Board was advised at the June 5, 2014 Board Meeting that changes were being made
to the Technical Training & Conferences Budget. A revised document adding potential
Board attendees was distributed on June 9th. The final report is now included in the
Training and Conferences section of the final budget document. The final report is
reformatted, but contains the same detail provided previously.
The Technical Training and Conference Budget changes reduced the number of attendees
to key conferences and the budgeted reduction of $70,015 was reclassified to a District
contingency amount, leaving the total District budget amount unchanged.
The table below is provided for your reference during FY 2014 -15. Please use the table
and the detailed listing in the Technical Training Section of your budget document to
determine your reduced Technical Training Budget for FY 2014 -15 (Net Budget). The total
District Technical Training Budget remains at $446,995, but $70,015 was shifted and is
considered a contingency amount to be used only if necessary with pre - approval by the
General Manager.
Because there is currently no District contingency account outside of the Departmental
expenses in our financial statements, the shift is not reflected in the SunGard financial
accounts. Because technical training is usually underspent, we do not foresee many issues
with this change. Please contact Todd Smithey, Finance Administrator, if you have any
questions.
Department
SunGard Budget As
Originally Input
Reallocated to
Contingency if
Needed
Net Remaining
Budget for
Department Use
Administrative
$
130,100
$
5,600
$
124,500
Environmental Services
$
88,265
$
17,865
$
70,400
Capital Projects
$
49,800
$
4,100
$
45,700
Engineering
$
138,065
$
21,965
$
116,100
Plant Operations (POD)
$
116,200
$
26,200
$
90,000
Collection Systems (CSO)
$
50,470
$
16,250
$
34,220
Pumping Stations (PS)
$
12,160
$
-
$
12,160
Total Account 12 -05
$
446,995
$
70,015
$
376,980
7/1/2014 8:49 AM N:\ ACCOUNTING \GMTEMP1 \BUDGET\2014 -2015 BUDGET\TRAINING ANALYSIS FOR BUDGET 14 -15 ccb.xlsx Internal Summary
CENTRAL CONTRA COSTA SANITARY DISTRICT
FY 2014 -15 OPERATIONS AND MAINTENANCE BUDGET
TECHNICAL TRAINING, CONFERENCES AND MEETINGS
The following list describes by department and division the types of training
budgeted in Account 03 -02, Board of Director Training and Conferences, and
Account 12 -05, Technical Training, Conferences and Meetings. This format is
intended to give the reader a description of the types of training, conferences and
meetings planned, yet allows District Management the flexibility to substitute
training or conferences as is prudent, so long as the division does not exceed its
budget.
Out -of -State conferences determined to be necessary after budget
adoption exceeding $1,000 /person need specific Board Approval via
position paper.
• Out -of -State conferences approved via the budget process must still be
included as an announcement in a Board meeting prior to travel.
• South Lake Tahoe, CA and Reno, NV are considered to be synonymous
for budget purposes and are considered to be travel within the State of
California.
CENTRAL CONTRA COSTA SANITARY DISTRICT
BOARD TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 03-02
BOARD OF DIRECTORS FY15 BUDGET
Conference
Division
No. Staff Position Attending
Destination
Amount
CASA
0100 -402
3 BOARD DIRECTORS
Indian Wells
6,000 Williams, Pilecki, McGill
CASA
0100 -402
2 BOARD DIRECTORS
Washington DC
6,000 Causey, McGill, Williams
CASA
0100 -402
1 BOARD DIRECTORS
Sacramento
1,000 McGill
CASA
0100 -402
2 BOARD DIRECTORS
Monterey
4,000 Williams. McGill
CSDA
0100 -402
1 BOARD DIRECTOR
Palm Springs
2,000 McGill
WEFTEC
0100 -402
2 BOARD DIRECTORS
New Orleans
5,000 Williams, McGill
NACWA
0100 -402
2 BOARD DIRECTOR
Santa Fe
5,000 Causey, Williams
NACWA
0100 -402
1 BOARD DIRECTOR
Washington DC
6,000 Causey, McGill
NACWA
0100 -402
1 BOARD DIRECTOR
Portland
2,000 Causey
CALPELRA
0100 -402
2 BOARD DIRECTOR
Monterey
4,000 McGill, Pilecki
CWEA
0100 -402
1 BOARD DIRECTOR
Santa Clara
2,000 McGill
Contingency
0100 -402
BOARD DIRECTORS
21,000
Board of Directors Total Technical Training and Conferences 64,000
CENTRAL CONTRA COSTA SANITARY DISTRICT
STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05
ADMINISTRATION DEPARTMENT FY15 BUDGET
Conference
Division
No. Staff Position Attending
Destination
Amount
LEADERSHIP PROGRAM 0100 -400
ADMIN STAFF
10,000
CASA
0100 -400
1 GM
Washington DC
2,000
CASA
0100 -400
1 GM
Monterey
2,000
NACWA
0100 -400
1 GM
Washington DC
2,000
NACWA
0100 -400
1 GM
Portland
2,000
PARMA
0100 -399
1 DIR OF ADMIN
Anaheim
2,500
CALPELRA
0100 -400
1 DIR OF ADMIN
Monterey
2,500
CCAC /ARMA /CSDA
0100 -400
SECRETARY / STAFF
7,500
MISC
0100 -400
1 SECRETARY / STAFF
2,000
CSMFO
0110 -400
2 ACCOUNTING SUPERVISOF
Monterey
4,000
SUNGARD
0110 -400
2 ACCOUNTING STAFF
Orlando, FL
3,000
IRS UPDATE
0110 -400
1 SENIOR ACCOUNTANT
Continental US
2,000
GFOA
0110 -400
1 ACCOUNTING SUPERVISOF
Philadelphia
3,000
LAIF
0110 -400
2 ACCOUNTING STAFF
Sacramento
500
MISC
0110 -400
ACCOUNTING STAFF
5,000
NEOGOV
0120 -400
1 HR ANALYST
2,000
LCW
0120 -400
1 HR MANAGER
Anaheim
2,500
CAPELRA
0120 -400
1 HR MANAGER
Monterey
2,500
CALPELRA
0120 -400
1 HR ANALYST
Monterey
2,500
MISC
0120 -400
HR STAFF
7,000
CAPPO
0140 -400
2.5 PURCHASING STAFF
Monterey
3,500
NIGP
0140 -400
2 PURCHASING STAFF
Philadelphia
3,500
MISC
0140 -400
7 PURCHASING STAFF
3,000
PARMA
0150 -400
RISK MANAGEMENT STAFF
10,000
CASA
0170 -400
1 COMMUNICATIONS MGR
2,000
CASA
0170 -400
1 COMMUNICATIONS MGR
2,000
CASA
0170 -400
1 COMMUNICATIONS MGR
2,000
CWEA
0170 -400
1 COMMUNICATIONS MGR
3,000
MISC
0170 -400
COMMUNICATIONS STAFF
4,000
SUNGARD
0180 -400
1 IT STAFF
Orlando, FL
2,500
MISC
0180 -400
7 IT STAFF
California
22,500
Administration Total
124,500
CENTRAL CONTRA COSTA SANITARY DISTRICT
STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05
ENVIRONMENTAL SERVICES DIVISION FY15 BUDGET
Conference
Division
No. Staff
Position Attending
Destination
Amount
CASA
0200 -410
1
Dir of Engr /ES Div Mgr
California
2,000
WEF
0200 -410
1
Dir of Engr /ES Div Mgr
Continental US
1,500
MISC
0200 -410
2
Dir of Engr /ES Div Mgr
Local
300
IRWA
0200 -420
2
ROW staff
Continental US
31500
MISC
0200 -420
4
Staff
Local
600
CWEA BAY SEC.
0200 -420
6
Engineers
Local
200
MISC
0200 -420
2
Admin. Staff
Local
1,000
SUNGARD HUG
0200 -420
2
Staff
Continential US
4,500
MISC
0200 -420
5
Inspectors
Local
800
WEFTEC
0200 -420
2
Algae Cmtee, Ldshp Group Continental US
3,000
MISC
0200 -420
4
Staff
Local
300
MMANC
0200 -420
1
Eng. Asst. III
California
500
Misc State Operator
0200 -420
1
Engineers
California
1,100
Collection Sys Technical Planning
0200 -420
2
Enginers
Continental US
3,000
Treatment Pint Technical Planning 0200 -420
2
Engineers
Continental US
3,000
MISC
0200 -420
2
Engineers
California
800
MISC
0200 -420
2
Eng. Asst. III
Local
1,500
MISC
0200 -420
5
Staff
Local
2,000
CLSA
0200 -420
4
Surveyors
Local
700
ACSM /CLSA
0200 -420
2
Surveyors
Nevada
3,000
MISC
0200 -420
4
Surveyors
California
2,000
MISC
0200 -420
4
Surveyors
Local
500
TRIMBLE DIMENSIONS
0200 -420
1
Enginer
Nevada
1,000
LBICA HEXAGON
0200 -420
1
Engineer
Nevada
1,000
EPA
0200 -490
1
EC staff
Continental US
1,000
NACWA
0200 -490
2
Panel & Committee
Continental US
1,700
CWEA
0200 -490
4
P3S
California
2,800
CWEA
0200 -490
1
EC staff
California
2,500
CALRECYCLE
0200 -690
2
HHW staff
California
800
HHWIE
0200 -690
3
HHW staff
California
2,000
NAHMMA
0200 -690
2
HHW staff
Orlando FL
4,200
Pollution Prevention (132)
MISC
0200 -710
2
staff
Continential US
1,000
CWEA
0200 -710
1
P2 staff
California
2,100
NACWA
0200 -710
1
P2 staff
Continential US
3,000
Reclaimed Water (REW)
WATEREUSE
0200 -750
1
staff
Dallas, TX
1,700
WATEREUSE
0200 -750
2
REW staff
California
1,400
Technical Training:
Hazwoper; Compliance
Miscellaneous
0200 -490
9
Stormwater
California
8,400
Environmental Services Division Total
70,400
CENTRAL CONTRA COSTA SANITARY DISTRICT
STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05
CAPITAL PROJECTS DIVISION FY15 BUDGET
Conference Division No. Staff Position Attending Destination Amount
CWEA
0250 -470
2
Engineering staff
California
2,400
WEF - Utility
0250 -470
1
Engineering staff
Continental US
2,000
WEFTEC
0250 -470
2
Staff Presentations
New Orleans
5,000
Leadership
0250 -470
4
Engineering staff
California
1,050
Pipe Utilities Group
0250 -470
13
Engineering staff
California
1,050
AUTO CAD
0250 -470
4
Engineering staff
California
2,000
Construction Management
0250 -470
2
Engineering staff
Continental US
3,000
Construction Inspection
0250 -470
3
Engineering staff
California
2,000
Soils Engineering
0250 -470
2
Engineering staff
California
1,500
Pumps & Meters
0250 -470
2
Engineering staff
California
1,500
Pipeline Design
0250 -470
5
Engineering staff
California
2,000
Misc State Operator
0250 -470
4
Engineering staff
California
1,250
Cathodic Protection
0250 -470
1
Engineering staff
California
1,200
Misc Technical Training
0250 -470
Engineering staff
Cont US /CA
3,000
Construction Admin.
0250 -470
16
Engineering staff
California
7,550
Miscellaneous
0250 -470
7+
Eng /Admin staff
California
3,200
GIS
0250 -550
1
Engineering Support
Las Vegas, NV
1,000
GIS
0250 -550
2
Engineering Support
California
1,500
Mapping
0250 -550
4
Engineering Support
California
2,100
Misc - Auto Cad
0250 -550
6
Engineering Support
California
1,000
Project Management
0250 -550
1
Engineering Support
California
400
Capital Projects Total 45,700
CENTRAL CONTRA COSTA SANITARY DISTRICT
STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05
COLLECTION SYSTEMS OPERATIONS AND PUMPING STATIONS FY15 BUDGET
Conference Division
No. Staff Position Attending
Destination
Amount
CWEA Northern Regior 0300 -570
4 2 Mgmt & 2 Field Staff
Sacramento
3,000
CWEA Annual Conf 0300 -570
5 3 Mgmt & 2 Field Crew
San Diego
7,500
CWEA Northern Safety 0300 -570
10 CSO Staff
Woodland
1,000
CWEA SFBS 0300 -570
CSO Staff
Local
1,000
WEFTEC Annual 0300 -570
1 Division Manager
New Orleans
3,000
MISC Locating CCTV 0300 -570
6 CSO Field Staff
Local
2,000
MISC Supervisor Trainii 0300-570
CSO Supervisors
Local
1,500
PFSA 0300 -570
2 Supervisor & Superintende Local
720
MISC Mechanics 0300 -570
2 Mechanics
Local
3,500
NTEA Truck Show 0300 -570
1 Supervisor
Indianapolis
2,000
MISC Computer 0300 -570
3 Tech Services Staff
Local
1,500
CWEA TCP Seminars 0300 -570
CSO Staff
Local
1,500
Misc State Operator 0300 -570
1 Crew Leader
CA
750
CASSE 0300 -570
1 CSO Staff
CA
1,000
MISC Industry meeting 0300 -570
CSO Staff
Local
500
MISC Locating Digger 0300 -570
1 Field Crew
CA
750
CWEA Mid Summer 0300 -570
2 Supervisor & Division Mangy
Cambria
1,000
BACWA TRI TAC Regula 0300 -570
1 Division Manager
CA
2,000
CSO Total
34,220
MISC Technical traininf 0500 -930
PS Staff
CA
1,850
CWEA Annual conf 0500 -930
3 PS Superintendents & PS
0 San Diego
3,000
CWEA Northern Reg 0500 -930
3 PS Staff
Sacramento
1,500
MISC Supervisor /Super 0500 -930
3 PS Supervisor & Superinter Local
700
CWEA Northern Safety 0500 -930
4 PS Staff
Woodland
380
MISC Training 0500 -930
8 PS Staff
CA
3,500
AWWA Online Training 0500 -930
1 Superintendent
Online
230
PS TOTAL
12,160
Total
46,380
CENTRAL CONTRA COSTA SANITARY DISTRICT
STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05
PLANT OPERATIONS DEPARTMENT FY15 BUDGET
Conference
Division
No. Staff Position Attending
Destination
Amount
0 &M Professional Meetings
0400 -410
3 POD Management
California
750
Tri -TAC
0400 -410
2 POD Management
California
300
CASA
0400 -410
2 POD Management
California
1,250
WEFTEC
0400 -410
1 POD Management
New Orleans
3,000
NACWA
0400 -410
1 POD Management
Portland
2,000
NACWA
0400 -410
1 POD Management
Charleston, SC
2,000
Computer /Business Skills Classes
0400 -700
3 POD Admin Staff
California
1,200
CWEA
0400 -740
1 POD Safety Person on the Year
California
1,000
CWEA Northern Safety
0400 -740
1 POD Safety Specialist
California
200
Safety Center Forum
0400 -740
1 POD Safety Specialist
Sacramento
200
PASMA
0400 -740
1 POD Safety Specialist
California
200
Misc State Operator
0400 -740
1 POD Safety Specialist
California
500
CWEA North
0420 -720
1 Chemist 1 /II
Sacramento
1,000
ICP -MS Training
0420 -720
1 Chemist III
Alpharetta, GA
2,350
CWEA Northern Safety
0420 -730
10 Plant Operations Staff
California
1,000
CWEA
0420 -730
1 Plant Operations Superintendent
San Diego
1,000
CWEA North
0420 -730
Plant Operations Staff
Sacramento
2,500
WEFTEC
0420 -730
1 Plant Operations Coordinator
New Orleans
21250
Operator Certification Training
0420 -730
12 Plant Operations Staff
California
7,000
CWCCG
0420 -760
1 Senior Engineer
California
500
Tri -TAC
0420 -760
2 Regulatory Workgroup
California
200
NACWA
0420 -760
2 Senior /Associate Engineer
Portland
5,000
NACWA
0420 -760
1 Senior /Associate Engineer
Charleston, SC
2,500
WERF
0420 -760
2 Senior /Associate Engineer
TED
6,000
Wastewater Training
0420 -760
Regulatory Workgroup
1,000
CWEA
0420 -760
3 Regulatory Workgroup
San Diego
3,000
BACWA AIR
0420 -760
2 Senior /Associate Engineer
California
200
DYNAC Training
0420 -770
Process Control Group
California
500
WEFTEC
0420 -770
1 Senior Engineer
New Orleans
3,000
Process Control Conference
0420 -770
1 Process Control Group
2,500
Unity Pro PLC
0420 -770
2 Process Control Group
California
2,000
Control System Training
0420 -770
1 Process Control Group
California
6,000
MISC
0420 -770
Process Control Group
California
200
Supervision /Management Training
0440 -800
Maintenance Staff
California
1,000
CWEA Northern Safety
0440 -800
Maintenance Staff
California
1,000
CWEA North
0440 -800
Maintenance Staff
Sacramento
3,500
Technical Training - Mechanical
0440 -800
Maintenance Staff
4,000
Technical Training - Electrical
0440 -800
Maintenance Staff
5,000
Technical Training - Computers
0440 -800
Maintenance Staff
California
1,000
Technical Training - Buildings and Grounds
0440 -800
Maintenance Staff
California
3,000
Mainsaver Training
0440 -800
Maintenance Staff
CCCSD
7,200
PANC
0440 -860
1 Senior Engineer
California
400
Environmental Energy Users Group
0440 -860
1 Senior Engineer
California
700
CWEA North
0440 -861
2 Senior Engineer
Sacramento
900
POD Total 90,000
District Total Before Contingency (Account No. 12 -05 - Staff Costs)
(Account No. 12 -05)
District Technical Training and Conferences Total (Account No. 12 -05) 446,
Managers and Supervisors Academies (In Technical Services Account No. 09 -02) 1
Manager's Professional Expense Reimbursement (Account No. 12 -13) 53,500
CENTRAL CONTRA COSTA SANITARY DISTRICT
STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05
FY15 BUDGET
Original Revised
Conference No. Staff No. Staff Difference
WEFTEC
17
8
-9
CASA
26
16
-10
CWEA - San Diego
22
15
-7
NACWA
15
13
-2
SUNGARD
9
5
-4
CALPELRA
7
5
-2
Protecting Public He
FY 2014 -15
Debt Service Fund
Budget
Central Contra Costa Sanitary District
Summary Of Current Debt Service
$6,000,000 1 Type Of Debt
Tvae Of Debt Summary
Fiscal
Year
Principal
Amortization &
Interest
Total
Debt Service
2009 Bonds
Amortization & Total
Principal Interest Debt Service
Recycled
Principal
Water Loan
Interest
Total
Debt Service
1994 -95
688,127
688,127
1995 -96
1,458, 830
1,458, 830
1996 -97
755,000
1,459,741
2,214,741
1997 -98
790,000
1,421,245
2,211,245
1998 -99
835,000
1,150,177
1,985,177
$139,194
47,925
187,119
1999 -00
725,000
1,221,898
1,946,898
114,900
72,219
187,119
2000 -01
1,245,000
1,181,356
2,426,356
117,887
69,232
187,119
2001 -02
1,285,000
1,195,057
2,480,057
120,952
66,167
187,119
2002 -03
1,330,000
1,832,680
3,162,680
124,097
63,022
187,119
2003 -04
1,375,000
1,790,547
3,165,547
127,323
59,796
187,119
2004 -05
1,995,000
1,719,372
3,714,372
130,634
56,486
187,119
2005 -06
2,060,000
1,641,214
3,701,214
134,030
53,089
187,119
2006 -07
2,135,000
1,559,500
3,694,500
137,515
49,604
187,119
2007 -08
2,210,000
1,472,113
3,682,113
141,090
46,029
187,119
2008 -09
2,300,000
1,379,326
3,679,326
144,759
42,360
187,119
2009 -10
2,390,000
190,068
2,580,068
1,255,607
1,255,607
148,522
38,597
187,119
2010 -11
3,460,000
2,027,168
5,487,168
152,384
34,735
187,119
2011 -12
3,465,000
1,888,601
5,353,601
156,346
30,773
187,119
2012 -13
3,605,000
1,775,376
5,380,376
160,411
26,708
187,119
2013 -14
3,720,000
1,645,435
5,365,435
164,582
22,538
187,119
2014 -15
3,865,000
1,494,218
5,359,218
168,861
18,258
187,119
2015 -16
2,210,000
1,394,785
3,604,785
173,251
13,868
187,119
2016 -17
2,300,000
1,295,051
3,595,051
177,756
9,363
187,119
2017 -18
2,405,000
1,217,926
3,622,926
182,377
4,742
187,119
2018 -19
2,480,000
1,123,235
3,603,235
2019 -20
2,580,000
1,020,701
3.600.701
2020 -21
2,685,000
922,578
3,607,578
2021 -22
2,785,000
812,111
3,597,111
2022 -23
2,900,000
693,499
3,593,499
2023 -24
3,015,000
568,720
3,583,720
2024 -25
1,905,000
488,937
2,393,937
2025 -26
1,975,000
407,102
2,382,102
2026 -27
2,060,000
320,001
2,380,001
2027 -28
2,145,000
229,281
2,374,281
2028 -29
2,235,000
134,764
2,369,764
2029 -30
1
1
1
1 2,330,000
1 16,533
1 2,346,533
rinai vayment mace trom Keserve runs
ccb 6/19/2014 3:33 PM N: \ACCOUNTING \GMTEMP1 \BUDGET\2014 -2015 BUDGET\debtgraphs.xls
CENTRAL CONTRA COSTA SANITARY DISTRICT
DEBT SERVICE FUND
FY 2014 -15
Debt Service Revenue:
Sewer Service Charge
Reserve Account Bond Interest Income
Ad Valorem Tax (portion allocated to Debt Service)
Total Debt Service Revenue
Debt Service Expense:
2009 Bond Interest Payment and Amortized Costs, less Tax Subsidy on BAB
7.2% reduction of tax subsidy due to congressional sequestration (2/14)
Recycled Water Loan Interest Payment
Total Interest Payment and Amortization Costs
2009 Bond Principal Payment
Recycled Water Loan Principal Payment
Total Principal Payments
Total Debt Service Interest, Amortized Costs and Principal Payments
Fund Balance - Beginning of Year
Revenue over Expense
Transfer from /(to) 0 &M or Capital
Fund Balance - End of Year
Attachment I
40,700
5,535,647
$
5,576,347
$ 1,494,218
30,009
18,259
$ 1,542,486
$ 3,865,000
168,861
$ 4,033,861
$ 5,576,347
N: \ACCOUNTING \GMTEMP1 \BUDGET12014 -2015 BUDGET\Debt Service Fund - Attachment 1
PREPARED 06/18/14, 07:47:40
PROGRAM GM601L
CENTRAL CONTRA COSTA SANITARY DISTRICT
BUDGET SUMMARY BY ACCOUNT W /DETAIL - FINAL PASS
FISCAL YEAR 2013 -2014
2011 -12 2012 -13 BUDGET BUD 14 -15
ACTUAL ACTUAL 2013 -14 14 -15 BUDGET BUD 13 -14
FINAL PASS VAR
ACCOUNT NUMBER ACCOUNT DESCRIPTION
DEBT SERVICE
004 -0000- 300.45
-50 1998 BOND INTEREST INCOME
0
004 - 0000 - 300.45
-51 2002 BOND INTEREST INCOME
0
004 - 0000 - 300.45
-52 RECYC H2O LOAN INT INCOME
0
004- 0000- 300.45
-53 2009 BOND INTEREST INCOME
139,181 -
LEVEL
TEXT
PF96
US BANK CD'S(2009A /20098) LESS US
BANK FEES $2,750
USED 0.9$ INTEREST RATE BASED ON
US BANK CD RATE
OF 0.97$ ON 3-YR. CD'S
2 -YR CD'S YIELDING 0.36$
VAR
0 0 0 0 .00
0 0 0 0 .00
0 0 0 0 .00
28,537 25,000 40,700 15,700- 62.80 -
TEXT AMT
40,700
40,700
004 -0000- 300.46 -00 TAX REVENUE 5,679,901 5,538,959 5,563,816 5,535,647
LEVEL TEXT TEXT AMT
PF96 BOND PRINCIPAL 3,865,000
2009 BONDS - GROSS INTEREST 1,891,307
BOND ISSUANCE AMORITIZED COSTS 19,705
FEDERAL TAX SUBSIDY ON BAB PORTION (REDUCED 7.2$)* 386,785 -
RECYCLED WATER LOAN 187,120
LESS RESERVE INTEREST (NET OF $2,750 USBANK FEES) 40,700 -
ROUNDING
*DUE TO CONGRESSIONAL SEQUESTRATION
$416,794 - $30,009 = $386,785
28,169 .51
5,535,647
----- - - - - -- ----- - - - - -- ----- - - - - -- ------ - - - - -- ----- - - - - -- --- - - - - --
* 5,540,720 5,567,496 5,588,816 5,576,347 12,469 .22
** REVENUE 5,540,720 5,567,496 5,588,816 5,576,347 12,469 .22
PAGE 1
PREPARED 06/18/14, 07:47:40
PROGRAM GM601L
ACCOUNT NUMBER ACCOUNT DESCRIPTION
004 - 0000 - 888.12 -50 1998 BOND INTEREST EXP
004 - 0000 - 888.12 -51 2002 BOND INTEREST EXP
004 - 0000 - 888.12 -52 RECYC H2O INTEREST EXP
LEVEL TEXT
PF96 RECYCLED WATER PRINCIPAL - $168,861
RECYCLED WATER INTEREST
004 - 0000 - 888.12 -53 2009 BOND DEBT EXPENSE
LEVEL TEXT
PF96 9/2014 INTEREST $ 336,690.00
3/2015 INTEREST 932,770.00
6/2015 INTEREST 621,846.67
BOND ISSUANCE COST 19,705.41
TAX SUBSIDY - 416,794.00
LESS 7.2$ SEQUESTRATION 30,009.18
1,524,227
* 1,919,374 1,802,084 1,704,234 1,542,485 161,749 9.49
** DEBT SERVICE 1,919,374 1,802,084 1,704,234 1,542,485 161,749 9.49
PAGE 2
CENTRAL CONTRA COSTA
SANITARY DISTRICT
BUDGET SUMMARY BY ACCOUNT W /DETAIL
- FINAL PASS
FISCAL YEAR 2013 -2014
2011 -12
2012 -13 BUDGET
BUD 14 -15
$
ACTUAL
ACTUAL 2013 -14
14 -15 BUDGET
BUD 13 -14
VAR
FINAL PASS
VAR
0
0 0
0
0
.00
0
0 0
0
0
.00
30,773
26,708 22,538
18,258
4,280
18.99
TEXT AMT
18,258
18,258
1,888,601
1,775,376 1,681,696
1,524,227
157,469
9.36
TEXT AMT
1,524,227
1,524,227
* 1,919,374 1,802,084 1,704,234 1,542,485 161,749 9.49
** DEBT SERVICE 1,919,374 1,802,084 1,704,234 1,542,485 161,749 9.49
PAGE 2
i
S ...
Protecting Public Health and the Environment
FY 2014 -15
Self- Insurance Fund
Budget
SIF Allocation
0 &M Fun(
Central Contra Costa Sanitary District
Self- Insurance Budget
Fiscal Year Ending June 30, 2015
($000 omitted)
FY 2014 -15 Revenue
$694,970
Mce Allocation
rom HHW
SIF Allocation from O &M Fund $ 650,000 93.53%
Insurance Allocation from HHW 33,100 4.76%
Interest Income, Subrogation Recovery 11,870 1.71%
Total Revenues $ 694,970 100.00%
Insurance Premiums
FY 2014 -15 Expense
$661,500
Loss Payments
Interest Income
,gal Services
Insurance Consulting
Technical Services
Loss Payments
$ 55,000
8.31%
Legal Services
95,000
14.36%
Insurance Consulting
6,500
1.37%
Technical Services
30,000
4.54%
Insurance Premiums
475,000
71.81%
Total Expenses $ 661,500 100.00%
From Reserves $ 33,470
Central Contra Costa Sanitary District
BOARD OF DIRECTORS
POSITION PAPER
Board Meeting Date: April 3, 2014
Subject: REVIEW THE FINANCIAL STATUS AND BUDGET OF THE SELF -
INSURANCE FUND AND APPROVE THE ALLOCATION OF $650,000 TO
THE FUND FROM THE FISCAL YEAR 2014 -15 OPERATIONS &
MAINTENANCE BUDGET
Submitted By: Initiating Dept./Div.:
Shari Deutsch, ARM -P— Safety & Risk Administrative /Safety & Risk
Management Administrator Management
REVIEWED AND RECOMMENDED FOR BOARD ACTION:
Thea Vassallo, CPA, CMA
Finance Manager
..J L I k.
R. Bailey
General Manager
ISSUE: The Self - Insurance Fund (SIF) is reviewed each year by the Board of Directors
with staff presenting funding recommendations for the upcoming fiscal year.
RECOMMENDATION: Receive the Fiscal Year (FY) 2014 -15 SIF Budget and authorize
the allocation of $650,000 from the FY 2014 -15 Operations & Maintenance (O &M)
Budget to the SIF.
FINANCIAL IMPACTS: A transfer of $650,000 from FY 2014 -15 O &M Budget to the
SIF.
ALTERNATIVES /CONSIDERATIONS: The alternatives to this action are to provide
less funds than recommended, to not fund the SIF, or to increase the funds by
transferring more than $650,000.
BACKGROUND: The District has self - insured a portion of its liability and property risks
since July 1, 1986, when the Board approved the establishment of the SIF. The District
currently self - insures general and auto liability risks up to a $1,000,000 and purchases a
$15 million excess liability insurance policy. At this time, the District does not purchase
insurance coverage for earthquake or flood losses because insurance programs
currently available in California are too expensive for the scope and limits of coverage
provided. As a result, the District self - insures these risks as well. The SIF has
effectively funded the District's retained losses since its inception.
Each year funds are transferred from the O &M Budget to the SIF. According to the ten -
year plan presented earlier this year, the recommended O &M contribution for FY 2014-
15 was $650,000.
Page 1 of 4
POSITION PAPER
Board Meeting Date: April 3, 2014
Subject REVIEW THE FINANCIAL STATUS AND BUDGET OF THE SELF -
INSURANCE FUND AND APPROVE THE ALLOCATION OF $650,000 TO
THE FUND FROM THE FISCAL YEAR 2014 -15 OPERATIONS &
MAINTENANCE BUDGET
Fund Allocation
In 1994, the Government Accounting Standards Board issued Statement No. 10
(GASB -10) which established requirements on how public agencies must fund their self -
insured risks. To assure compliance with GASBA 0, the District restructured the SIF
into three sub - funds. Each of the three sub -funds was established to pay for specific
losses and costs.
SUB -FUND A: Actuarially -Based Risks. These include general liability and automobile
liability risks. Under the requirements of GASB -10, risks that can be actuarially studied
must be funded based on an actuarial study performed at least every two years.
General liability and automobile liability risks are readily studied throughout the
insurance and self- insurance industry to project funding levels for future losses. The
District obtained an actuarial review of its self - insured general liability and automobile
liability risks in October 2012. The next actuarial report will be performed in August
2014 using loss data through June 30, 2014.
The District maintains a $1,000,000 target reserve for Sub -Fund A. This is used to pay
claims and loss costs throughout the year and to provide funding toward a loss that
would exceed the District's self- insured retention.
The average annual expense for Sub -Fund A over the last three fiscal years has been
approximately $124,930, offset by average revenue of approximately $11,415, for an
average draw down of reserves of $113,515 per year. The budgeted revenue for FY
2014 -15 is $2,780 with expenses of $115,000 for an estimated reduction in Sub -Fund A
reserves of $112,220. A transfer of $112,220 from Sub -Fund C is necessary in order to
maintain the target reserve at $1,000,000.
SUB -FUND B: Non - Actuarially -Based Risks. These include employment liability and
pollution liability risks. Because employment liability and pollution liability losses occur
infrequently and the costs of claims vary widely, the frequency and severity of these
losses are less predictable than those addressed by Sub -Fund A.
For this reason, GASB -10 does not require a biennial actuarial review of these risks.
However, GASB -10 requires that these risks be adequately funded even though they
are not actuarially reviewed. The District established Sub -Fund B with a target reserve
of $2,400,000 to fund employment liability and pollution liability risks. This fund pays for
Employment Practices Liability losses and costs within the District's self- insured
retention. It also pays for pollution losses not otherwise covered by insurance.
Page 2 of 4
POSITION PAPER
Board Meeting Date: April 3, 2014
SubJect REVIEW THE FINANCIAL STATUS AND BUDGET OF THE SELF -
INSURANCE FUND AND APPROVE THE ALLOCATION OF $650,000 TO
THE FUND FROM THE FISCAL YEAR 2014 -15 OPERATIONS &
MAINTENANCE BUDGET
The average annual expense for Sub -Fund B over the last three years has been
$174,752, offset by revenue of $8,466 for an average annual reserve draw down of
$166,286. The budgeted revenue for FY 2014 -15 is $6,680 with expenses of $55,000
for an estimated reduction in Sub -Fund B reserves of $48,320. A transfer of $48,320
from Sub -Fund C is necessary in order to maintain the target reserve at $2,400,000.
SUB -FUND C: Non -GASB 10 Risks. This Sub -Fund covers all risk management
program insurance premiums, self- insured property losses, potential losses from
uninsurable risks, and the costs of initiating claims and lawsuits against others who
have damaged the District. Specific costs include: insurance premiums for a
$15,000,000 excess general liability policy; $5,000,000 excess general liability and
$10,000,000 pollution liability policy for the Household Hazardous Waste facility,
$1,000,000 employment practices liability with $25,000 retention, and a crime policy
which includes coverage for computer fraud and insurance premiums for insuring
District properties for fire, explosion, water damage, etc. for losses above $250,000.
As noted earlier, the District does not currently purchase insurance coverage for
damages from flood or earthquakes. These insurance policies are extremely expensive
and offer very limited coverage. The District maintains Sub -Fund C at a target reserve
of at least $1,000,000 to cover self- insured property losses arising from floods,
earthquakes or other self- insured hazards.
The annual average expense for Sub -Fund C over the past three years has been
$1,118,424 offset by average revenue of $1,246,760 for an average increase of
$128,336 to reserves. When reduced by the average annual transfer from Sub -Fund C
to other Sub -Funds over the past three years, the annual average decrease to Sub -
Fund C reserves is approximately $151,465. The budget for FY 2014 -15 revenue is
$685,510 with expenses of $491,500 for an estimated addition to Sub -Fund C reserves
of $194,010. However, $160,540 would be transferred to Sub -Funds A and B for a net
increase in Sub -Fund C reserves of $33,470. This leaves a reserve balance of
$1,202,510.
Exhibits and Charts
Exhibit I presents a recent financial history and projection of the SIF and shows the FY
2014 -15 SIF budget estimated total revenues of $694,970 and total expenses of
$661,500, increasing the projected FY 2014 -15 total SIF reserves by $33,470 to
$4,602,510 on June 30, 2015. The budgeted revenues include the recommended
allocation of $650,000 from the FY 2014 -15 O &M budget to the SIF.
Page 3 of 4
POSITION PAPER
Board Meeting Date: April 3, 2014
Subject REVIEW THE FINANCIAL STATUS AND BUDGET OF THE SELF -
INSURANCE FUND AND APPROVE THE ALLOCATION OF $650,000 TO
THE FUND FROM THE FISCAL YEAR 2014 -15 OPERATIONS &
MAINTENANCE BUDGET
Exhibits II, III & IV present the projected Sub -Fund A, Sub -Fund B and Sub -Fund C FY
2014 -15 budget summary.
Chart 1 shows the history of revenue, expense and reserve balance for the entire SIF.
Chart 2 shows the history of loss payments and insurance premiums. Chart 3 shows
fund reserves by Sub -Fund. Chart 4 shows the individual Sub -Funds and combined SIF
history of reserves.
COMMITTEE RECOMENDATION
On March 24, 2014, the Finance Committee reviewed and recommended approval of
the SIF and annual transfer in FY 2014 -15 of $650,000.
RECOMMENDED BOARD ACTION: Receive the proposed FY 2014 -15 SIF Budget
and approve the allocation of $650,000 to the SIF from the FY 2014 -15 O &M Budget.
Attached Supaortina Documents:
Exhibit I
SIF July 1, 2008 - June 30, 2015
Exhibit II
SIF Sub -Fund A
Exhibit III
SIF Sub -Fund B
Exhibit IV
SIF Sub -Fund C
Chart I
SIF History of Revenue, Expense and Reserve Balance
Chart 2
SIF History of Loss Payment & Insurance Premiums
Chart 3
SIF Reserves by Sub -Fund
Chart 4
SIF History of Reserves
Page 4 of 4
Revenues
SIF Allocation from O &M Fund
Insurance Allocation from HHW
Subrogation Recovery
Interest Income
Total Revenue
Expenses
Claims Adjusting
Insurance Consulting
Loss Payments
Legal Services
Technical Services
Insurance Premiums
Total Expenses
Revenue Over Expense
Reserves
Beginning of Year
Revenue over Expense
End of Year Reserves
Uncommitted Reserves
CENTRAL CONTRA COSTA SANITARY DISTRICT
SELF INSURANCE FUND (SIF)
July 1, 2008 - June 30, 2015
Actual Actual Actual Actual Actual Projected Budget
2008 -2009 2009 -2010 2010 -2011 2011 -2012 2012 -2013 2013 -2014 2014 -2015
850,000
1,383,000
850,000
850,000
850,000
600,000
650,000
0
52,471
26,563
24,878
21,183
32,300
33,100
18,031
0
7,500
1,660
1,349,322
22,500
0
87,106
29,815
23,873
19,436
15,269
13,350
11,870
955,137
1,465,286
907,936
895,974
2,235,774
668,150
694,970
0
0
0
0
1,218,301
0
0
0
0
0
0
5,000
0
6,500
166,040
45,347
240,844
72,605
440,991
160,000
55,000
200,710
31,163
210,677
304,672
266,900
141,750
95,000
83,962
15,482
137,445
14,803
24,856
30,000
30,000
388,013
404,620
414,149
418,769
424,419
450,000
475,000
838,725
496,612
1,003,115
810,849
2,380,467
781,750
661,500
116,412 968,674 (95,179) 85,125 (1±1,693) 113,600) 33,470
3,752,303 3,868,715 4,837,389 4,742,210 4,827,335 4,682,642 4,569,042
116,412 968,674 (95,179) 85,125 (144,693) (113,600) 33,470
Actuarial Reserves - GASB 10 (Fund A)
750,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
Non- Actuarial Reserves - GASB 10 (Fund B)
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
Non -GASB 10 Reserves (Fund C)
718,715
1,437,389
1,342,210
1,427,335
1,282,642
1,169,042
1,202,512
Total Reserves
3,868,715
4,837,389
4,742,210
4,827,335
4,682,642
4,569,042
4,602,512
Change in Reserves
116,412
968,674
(95,179)
85,125
(144,693)
(113,600)
33,470
Exhibit I
SELF INSURANCE FUND - SUB FUND A
Actual 2012 -2013, Projected 2013 -14 and Budget 2014 -2015
SUB -FUND A: GASB -10 ACTUARIALLY BASED RISKS
GENERAL LIABILITY AND AUTOMOBILE LIABILITY
Actual Projected Budget
2012 -2013 2013 -2014 2014 -2015
Actuarial Reserves - GASB 10 - Beginning of Year $ 1,000,000 $ 1,000,000 $ 1,000,000
Revenues:
O &M
Subrogation Recovery
Interest
Total Revenues
Expenses:
Losses
Legal
Technical
Total Expenses
Revenue over Expense
Reserves:
Transfer (to) /from Sub -Fund C
Transfer (to) /from Sub -Fund C
Total Reserves Projected End of Year
- 22,000 -
3,314 3,130 2,780
3,314 25,130 2,780
59,970
100,000
50,000
34,178
40,000
40,000
24,856
25,000
25,000
119,004 165,000 115,000
(115,690) (139,870) (112,220)
115,690 139,870 112,220
$ 11000,000 $ 1,000,000 $ 1,000,000
Exhibit 11
SELF INSURANCE FUND - SUB FUND B
Actual 2012 -2013, Projected 2013 -14 and Budget 2014 -2015
SUB -FUND B: GASB -10 NON - ACTUARIALLY BASED RISKS
EMPLOYMENT RELATED AND POLLUTION RISKS
Actual Projected Budget
2012 -2013 2013 -2014 2014 -2015
BeninninQ Reserves $ 2,400,000 $ 2,400,000 $ 2,400,000
Revenues:
O &M - - -
Recovery - - -
Interest 7,953 7,510 6,680
Total Revenues 7,953 7,510 6,680
Expenses:
Losses - 55,000 -
Legal 223,242 100,000 50,000
Technical - 5,000 5,000
Total Expenses 223,242 160,000 55,000
Revenue over Expense (215,289) (152,490) (48,320)
Reserves:
Transfer (to) /from Sub -Fund A - - -
Transfer (to) /from Sub -Fund C 215,289 152,490 48,320
Total Reserves Projected End of Year $ 2,400,000 $ 2,400,000 $ 2,400,000
Exhibit III
SELF INSURANCE FUND - SUB FUND C
Actual 2012 -2013, Projected 2013 -14 and Budget 2014 -2015
SUB -FUND C: NON GASB -10 RISKS
RISK MANAGEMENT PROGRAM INSURANCE PREMIUMS AND
COSTS OF INITIATING CLAIMS /LAWSUITS AGAINST OTHERS
Beginning Reserves
Revenues:
Actual Projected Budget
2012 -2013 2013 -2014 2014 -2015
$ 1,427,335 $ 1,282,642 $ 1,169,042
O &M 850,000 600,000 650,000
Subrogation Recovery * 1,349,322 500 -
Insurance Recovery from HHW Partners 21,183 32,300 33,100
Interest 4,002 2,710 2,410
Total Revenues
Expenses:
Insurance Consulting Services
Claims Adjustment
Losses*
Legal
Technical
Insurance Premiums
Total Expenses
Revenue over Expense
Reserves:
Transfer (to) /from Sub -Funds A
Transfer (to) /from Sub -Funds B
Total Reserves Projected End of Year
2,224,507 635,510 685,510
5,000 - 6,500
1,218,301 - -
381,021 5,000 5,000
9,480 1,750 5,000
424,419 450,000 475,000
2,038,221 456,750 491,500
186,286 178,760 194,010
(115,690) (139,870) (112,220)
(215,289) (152,490) (48,320)
$ 1,282,642 $ 1,169,042 $ 1,202,512
* Includes Cogen recovery of $381,100 and expenses of $631,100 transferred from O &M in 12/13
Exhibit IV
$6,000,000
$5,000,000
$4,000,000
N
`° $3,000,000
0
0
$2,000,000
$1,000,000
$0
2008 -2009
Actual
Chart 1
Self Insurance Fund
History of Revenue, Expense and Reserve Balance
2009 -2010 2010 -2011
Actual Actual
2011 -2012 2012 -2013 2013 -2014 2014 -2015
Actual Actual Projected Budget
Fiscal Year
0 Total Revenue 0 Total Expenses ■ End of Year Reserves
$500,000
$450,000
$400,000
$350,000
$300,000
$250,000
0
0
$200,000
$150,000
$100,000
$50,000
$0
Chart 2
Self Insurance Fund
History of Loss Payment & Insurance Premiums
2008 -2009 2009 -2010 2010 -2011 2011 -2012 2012 -2013 2013 -2014 2014 -2015
Actual Actual Actual Actual Actual Projected Budget
Fiscal Year
■ Loss Payments ■ Insurance Premiums
$3,000,000
$2,500,000
$2,000,000
N
m $1,500,000 -
0
0
$1,000,000
$500,000
$0
2008 -2009
Actual
2009 -2010
Chart 3
Self Insurance Fund
Reserves by Sub -Fund
2010 -2011 2011 -2012
Actual Actual I Actual
Fiscal Year
2012 -2013 2013 -2014 2014 -2015
Actual Projected Budget
❑ Actuarial Reserves - GASB 10 (Fund A) ❑ Non- Actuarial Reserves - GASB 10 (Fund B) ■ Non -GASB 10 Reserves (Fund C)
$6,000,000
$5,000,000
$4,000,000
$3,000,000
0
0
$2,000,000
$1,000,000
$0
Chart 4
Self Insurance Fund
History of Reserves
2008 -2009 2009 -2010 2010 -2011 2011 -2012 2012 -2013 2013 -2014 2014 -2015
Actual Actual Actual Actual Actual Projected Budget
Fiscal Year
❑Actuarial Reserves - GASB 10 (Fund A) ❑ Non- Actuarial Reserves - GASB 10 (Fund B) ■ Non -GASB 10 Reserves (Fund C)
PREPARED 06/17/14, 10:58:24
PROGRAM GM601L
ACCOUNT NUMBER ACCOUNT DESCRIPTION
SELF- INSURANCE
003- 0000 - 301.45 -01 INTEREST
003 - 0000 - 301.73 -01 SUBROGATION RECOVERIES
003 - 0000 - 301.74 -01 CONTRIBUTION FROM O&M
003 - 0000 - 302.45 -01 INTEREST
003 - 0000 - 302.73 -01 SUBROGATION RECOVERIES
003 - 0000 - 302.74 -01 CONTRIBUTION FROM O&M
003 - 0000 - 303.45 -01 INTEREST
003 - 0000 - 303.73 -01 SUBROGATION RECOVERIES
003 - 0000 - 303.74 -01 CONTRIBUTION FROM O5M
003 - 0000 - 303.75 -01 INSURANCE RECOVERY - HHW
+ REVENUE
CENTRAL CONTRA COSTA SANITARY DISTRICT
SELF INSURANCE BY ACCOUNT W /DETAIL - FINAL PASS
FISCAL YEAR 2014 -2015
BUDGETED BUDGET 14 -15 PERCENT BUDGET 14 -15 TO PERCENT
2013 -2014 PROJECTED 14 -15 BUDGET TO EST 13 -14 VARIANCE BUDGET 13 -14 VARIANCE
ACTUAL 13 -14 FINAL PASS VARIANCE VARIANCE
3,250 3,130 2,780 350 10.77 470 14.46
0 22,000 0 22,000 .00 0 .00
0 0 0 0 .00 0 .00
7,800 7,510 6,680 830 10.64 1,120 14.36
0 0 0 0 .00 0 .00
0 0 0 0 .00 0 .00
3,800 2,710 2,410 300 7.89 1,390 36.58
0 500 0 500 .00 0 .00
600,000 600,000 650,000 50,000- 8.33- 50,000- 8.33-
31,500 32,300 33,100 800- 2.54- 1,600- 5.08-
646,350 668,150 694,970 26,820- 4.15- 48,620- 7.52-
PAGE 1
PREPARED 06/17/14, 10:58:24
PROGRAM GM601L
ACCOUNT NUMBER ACCOUNT DESCRIPTION
003 - 0000 - 991.14 -20 LOSSES
003 - 0000 - 991.14 -21 LEGAL SERVICES
003 - 0000 - 991.14 -22 TECHNICAL SERVICES
003 - 0000 - 992.14 -20 LOSSES
003- 0000 - 992.14 -21 LEGAL SERVICES
003 - 0000 - 992.14 -22 TECHNICAL SERVICES
003 - 0000 - 993.14 -20 LOSSES
003 - 0000 - 993.14 -21 LEGAL SERVICES
003 - 0000 - 993.14 -22 TECHNICAL SERVICES
003 - 0000 - 993.14 -23 LIABILITY INSURANCE
003 - 0000 - 993.14 -24 PROPERTY INSURANCE
003 - 0000 - 993.14 -25 INSURANCE CONSULTING
003 - 0000- 993.14 -26 OUTSIDE CLAIMS ADJUSTMENT
* SELF INS EXPENSE ACCTS
PAGE 2
CENTRAL CONTRA COSTA SANITARY DISTRICT
SELF INSURANCE BY ACCOUNT W /DETAIL - FINAL PASS
FISCAL YEAR 2014
-2015
BUDGETED
BUDGET 14 -15
PERCENT
BUDGET 14 -15 TO
PERCENT
2013 -2014
PROJECTED
14 -15 BUDGET
TO EST 13 -14
VARIANCE
BUDGET 13 -14
VARIANCE
ACTUAL 13 -14
FINAL PASS
VARIANCE
VARIANCE
250,000
100,000
50,000
50,000
20.00
200,000
80.00
15,000
40,000
40,000
0
.00
25,000-
166.67-
40,000
25,000
25,000
0
.00
15,000
37.50
0
55,000
0
55,000
.00
0
.00
100,000
100,000
50,000
50,000
50.00
50,000
50.00
35,000
5,000
5,000
0
-00
30,000
85.71
10,000
5,000
5,000
0
.00
5,000
50.00
15,000
1,750
5,000
3,250-
21.67-
10,000
66.67
5,000
0
0
0
.00
5,000
100.00
351,000
350,000
375,000
25,000-
7.12-
24,000-
6.84-
100,000
100,000
100,000
0
.00
0
.00
0
0
61500
6,500-
.00
6,500-
.00
1,500
0
0
0
.00
1,500
100.00
922,500
781,750
661,500
120,250
13.04
261,000
28.29
PAGE 2
' Central Contra Costa
Sanitary District
FY 2014 -15
Staffing Plan
Central Contra Costa Sanitary District
' BOARD OF DIRECTORS
POSITION PAPER
Board Meeting Date: April 3, 2014
subject: APPROVE STAFFING PLAN FOR FISCAL YEAR 2014 -15
Submitted By: Initiating DeptJDiv.:
Roger Bailey
General Manager Administration /Human Resources
REVIEWED AND RECOMMENDED FOR BOARD ACTION:
A. Antkowiak, Capital Projects Division Manager
D. Gernmell, Environmental Services Division Manager
N. Meyer, Plant Maintenance Division Manager
T. O'Malley, Human Resources Manager Ian
P. Seitz, Collection System Operations Division Manager
C. Swanson, Director of Operations R. Bailey
T. Vassallo, Finance Manager General Manag
A. Weer, Plant Operations Division Manager
ISSUE: The Administration Committee reviewed the staffing needs of the District for
Fiscal Year (FY) 2014 -15 at its March 11, 2014, meeting. Accordingly, staff is
submitting the Staffing Plan for Board approval.
RECOMMENDATION: Approve the Staffing Plan for FY 2014 -15,
FINANCIAL IMPACTS: The proposed Staffing Plan would increase budgeted annual
salary costs in FY 2014 -15 by $249,778 and benefit costs by $199,858 for a total
increase of $449,636. This action will eventually result in a maximum net annual cost of
$456,535 which takes Into account salary, benefits, and pension costs at the maximum
steps of the salary ranges for all permanent personnel changes (excluding co -ops and
seasonal employees). The proposed seasonal staffing will cost $355,507, an increase
of $6,066 from the prior fiscal year.
ALTERNATIVES /CONSIDERATIONS: Modify or reject the proposed Staffing Plan.
BACKGROUND: Each department has reviewed its staffing requirements for FY 2014 -15.
The attached summary sheet highlights the effect of each department's staffing
requests on the number of total authorized positions in the District and the cost of
salaries and benefits. The number of authorized regular positions in the District will
increase by two positions.
Eight co -op student positions are requested which is an increase from the seven
positions that were approved for FY 2013 -14. A chart is attached reflecting the
Department/Division's requests. Staff is recommending the salaries for Operations and
Engineering co -ops remain at $24 an hour, which has not changed since 2007.
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2014 -15 (Final).doc Page 1 of 6
POSITION PAPER
Board Meeting Date: April 3, 2014
subject: APPROVE STAFFING PLAN FOR FISCAL YEAR 2014 -15
Each year, the District also hires students during the summer months for seasonal
maintenance, vacation relief, cleanup, and special projects. Board authorization was
given for 32 student positions last year. Authorization is requested for 33 seasonal
positions in FY 2014 -15.
It is recommended that the hourly rates for seasonal employees remain the same as
last year:
Student Positions Proposed Salary*
Clerical
Laborer
Technical /Professional
$13.00
$15.00
$18.00
*For every year a student returns, add $1.00 per hour to a maximum of three additional summers. For
example, a student clerical who has worked here for the past two summers would receive $15.00 per hour
this summer. The extra dollar an hour recognizes the experience and serves as an incentive for returning
students.
REQUESTED PERMANENT CHANGES:
Administration
Establish the classification of Internal Auditor (S -70, $6,899 - $8,352) and
add and authorize the filling of one position.
Justification:
Given the complexity of the District's operations and the high level of risk exposure,
staff has determined that there is a need for one individual to manage the overall
auditing function of the District. This will allow the District to ensure that the financial,
administrative, and operational programs are in compliance with all laws, regulations,
and District policies and procedures and, since the duties allocated to this position do
not fall within any existing District classifications, the District has determined that there
is a need to establish a new classification.
The Internal Auditor position would be responsible for auditing a wide variety of
financial, administrative, and operational programs, functions, processes, and activities
to ensure compliance and efficiency; develop and implement financial, administrative,
and operational standards, policies, and procedures; and evaluate and ensure the
reliability of financial and administrative reporting.
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Page 2 of 6
POSITION PAPER
Board Meeting Date: April 3, 2014
Subject: APPROVE STAFFING PLAN FOR FISCAL YEAR 2014 -15
Attached is a draft of the job description detailing the duties that would be allocated to
the classification.
Operations
2. Add one Systems Administrator (G -70, $6,873 - $8,315) position.
3. Add one Electrical Technician (G -69, $6,710 - $8,113) position.
4. Reallocate the salary of the Field Operations Superintendent classification
from salary level S80 ($8,763- $10,617) to salary level S81 ($8,974-
$10,854).
5. Reallocate the salary of the Utility Worker classification from G52 ($4,478-
$5,410) to G55 ($4,800 - $5,815).
6. Delete a vacant Shift Supervisor (S76, $7,960- $9,639) position.
Justification:
Systems Administrator in the Control Systems Section: The District's Treatment
Plant Control System (Dynac) consists of extensive software and hardware including
servers, workstations, routers, and switches. The Plant Operations Division (POD) staff
is responsible for maintaining the system but lacks many of the required specialized
skills. Currently, staff focuses on this system when an issue arises. The result is a
reactive approach to maintenance and system upgrading. If a Dynac server or other
critical hardware fails, the results could be catastrophic. A dedicated Systems
Administrator is essential for future reliability of the Treatment Plant Control System.
The Systems Administrator would also support other essential plant systems. This
includes the Plant's computerized maintenance management system (CMMS), as well
as associated components that are key elements to the development of the asset
management program. This position will perform functions of a highly technical nature
in the maintenance and enhancement of database management systems, operating
systems, data communication systems, and computer applications for the Plant. The
position will play a key role as liaison with the IT Division and other technical groups.
In addition to providing technical support to the District's Treatment Plant's critical
system(s), the new System Administrator position will also support the District's
Collection System CMMS. This system requires support for software and hardware
maintenance and upgrades. The District's current CMMS is scheduled to be replaced
next fiscal year and will require continuous support throughout the project as well as
continuing support for maintenance and upgrades in the future. This position will
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2014 -15 (Final).doc
Page 3 of 6
POSITION PAPER
Board Meeting Date: April 3, 2014
subject. APPROVE STAFFING PLAN FOR FISCAL YEAR 2014 -15
oversee the security of the system and will work with the IT Administrator to insure
network continuity. In order to properly maintain the collection system and avoid
sanitary sewer overflows, the reliability of the CMMS program is critical.
Electrical Technician in the Electrical Shop: The Electrical Shop is responsible for
maintaining the electrical equipment and systems for the Treatment Plant, 19
pumping /lift stations, three metering stations, the CSO building and the Vehicle &
Equipment Shop. Staff has evaluated the staffing levels in the shop and has
determined that the Electrical Technician position is needed in order to maintain
appropriate staffing levels. The backlog in the shop has increased over 30 percent in
the last 12 months. There are currently 11 work orders overdue by more than 90 days,
four of which are PM's, which has an adverse effect on the ratio of reactive to
preventive work. Mark Cavallero, Assistant Engineer, who has assisted with some
Electrical Technician duties, has now permanently moved to Maintenance Engineering
and will be devoting his time to capital project work and is anticipated to be a valuable
player in the District's asset management program. Also, the Maintenance Technician
who has been developing Hazardous Energy Control Procedures for the District's Lock -
Out/Tag -Out program for the last several years was recently promoted and transferred
to Engineering. As a result of her departure, the Electrical Shop will play a larger role in
developing these procedures.
The addition of this position will also allow the Electrical Shop to participate in a new
technologies task force, and explore alternate energy sources and more energy efficient
equipment/devices which is in alignment with the District's Strategic Plan.
Additionally, one Electrical Technician who specializes in high voltage will likely retire in
2017 so the addition of this position would also contribute to effective succession
planning.
Reallocate the Salary of the Field Operations Superintendent Classification: This
action is necessary in order to align the salary of all the Superintendents within the
District. A salary survey was conducted for the Environmental Compliance
Superintendent classification and an adjustment was warranted for that classification.
In order to maintain internal parity among the Superintendent classifications, a
simultaneous adjustment is necessary for the Field Operations Superintendent
classification.
Reallocate the Salary of the Utility Worker Classification: Staff has evaluated the
Utility Worker classification and has determined several changes are necessary.
Revisions to the job description are being made to accurately reflect the essential
functions that are currently assigned to the classification and the salary reallocation is
now necessary to ensure that the classification is being compensated appropriately.
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2014 -15 (Final).doc
Page 4 of 6
POSITION PAPER
Board Meeting Date: April 3, 2014
subject: APPROVE STAFFING PLAN FOR FISCAL YEAR 2014 -15
Historically, the District has utilized the Utility Worker classification to perform very basic
and routine maintenance duties; however, over time the classification has evolved to
perform semi - skilled maintenance tasks in support of District operations. This change
has increased the complexity of the classification. It also allows the District greater
flexibility to assign higher level duties to the classification versus utilizing contractors or
skilled personnel which results in a cost savings and promotes organizational
effectiveness.
Staff also conducted a salary survey and the proposed salary falls within the relative
labor market and will maintain internal parity with other semi - skilled classifications at the
District.
Cancel the Shift Supervisor Position in Plant Operations Section: This position is
currently vacant and is no longer needed. The cancellation of the position will be utilized
to offset a portion of the cost for the abovementioned actions.
Engineering
7. Reallocate the salary of the Environmental Compliance Superintendent
classification from S77 ($8,150- $9,875) to S81 ($8,974 - $10,854).
Reallocate the salary of the Environmental Compliance Superintendent
classi>Ircation: A salary survey, both internal and external, was conducted for this
classification and it was determined that the current salary level is below the relative
labor market and is not in alignment with the other Superintendent classifications that
are assigned to the Operations Department. Staff is recommending the proposed salary
in order to bring the classification closer to the median within the relative labor market
while also maintaining internal parity with the other Superintendent classifications.
Furthermore, this action necessitated the reallocation of the salary for the Field
Operations Superintendent classification (Item #4 above) so that the Environmental
Compliance Superintendent, the Field Operations Superintendent, the Plant Operations
Superintendent, and the Plant Maintenance Superintendent are all allocated to salary
level S81($8,974- $10,854).
Secretary of the District
8. No changes requested.
co-ops
9. Authorize the hiring of students to fill 8 Co -op positions.
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Page 5 of 6
POSITION PAPER
Board Meeting Date: April 3, 2014
Subject: APPROVE STAFFING PLAN FOR FISCAL YEAR 2014 -15
Seasonal Employees
10. Authorize the hiring of 33 students for seasonal employment.
RECOMMENDED BOARD ACTION:
Approve the Staffing Plan for Fiscal Year 2014 — 2015 herein identified by items 1 —10.
Attached Supporting Documents:
1. Summary Sheet
2. Co-op Chart
3. Internal Auditor Job Description
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Page 6 of 6
ATTACHMENT
Central Contra Costa Sanitary District
2014 -15 Staffing Plan
Department
Deleted Regular Position
Additional Regular
9
Salary Range
2013-
2014-
2013-
2014-
Salaries
Benefits
Salary
��
Salaries
Benefits
Salar and
Positions
2014
2015
2014
2015
Benefits
Benefits
Administration
47
48
0
0
B
��
Internal Auditor
S -70 $82,788•$100,224
84,828
S 64,828
$ 169,656
S 100,224
S 100,224
$ 2 0,448
Subtotal for Administration
0 $ 84,828
S 84,828
169,656
Q S 100,224
F$--1 00,224
$ 200,448
Engineering
83
63
$
5
6
$ 49,920
$ 49,920
Field Operations Superintendent
salary change from S- 77($97,803-
$118,501) to S -81 ($107,698 -
S 11,754
$ 11,754
S 23,508
S 11.754
$ 11,754
S 23,507
$130,255)
Subtotal for Engineering
$ 61,674
$ 11,754
$ 73,42.8
Q S 11,754
$ 11,754
S 23,507
Operations
154
155
2
2
$
$
Systems Administrator
G-70,$82,482 - $99,785
$ 84,487
$ 84,487
$ 168,974
S 99,785
S 99.785
$ 199,570
Electrical Technician
G -69, $80,521 - $97,359
S 82,441
S 82,441
$ 164,882
S 97,359
$ 97,359
$ 194,718
Utility Worker salary change from G-
52 ($53,743 - $64,926) to G -55
$ 28,526
S 28,526
S 57,052
$ 29,122
S 29,122
$ 58,244
($57.605.60 - $69,780
Field Operations Superintendent
salary change from S -80 ($105,166 -
$127,406) to S -81 ($107,698 -
S 5,698
S 5,698
Ll 11,396
S 5,898
S 5,698
$ 11,396
$130,255
Shift Su ervisor
S -76 $95,524 - $115,674.21
$ (97,876)
(97,876)
95 752
S 115 674
115 674
$ (231,348)
Subtotal for Operations
Q $ 103,276
$ 703,276
S 206,552
Q S 116,290
S 116,290
IS 232,579
District Total Additions
(Savings) 7 8 284 286
S 249,778
S 199,858
S 449,636
S 228,267
S 228,267
S 456,535
N :\ACCOUNTING \GMTEMPI \BUDGET\2014 -2015 BUDGET\Staffing Plan \FY14 -15 staffing plan summary sheet (FINAL)
FWAV 0 rA91 sl yihl►11 "
CO -OP STUDENTS
STAFFING PLAN REQUESTS
2014-2015
DEPARTMENT /DIVISION /SECTION
NUMBER OF
POSITIONS
FY 2013 -14
NUMBER OF
POSITIONS
July —Dec. 2014
NUMBER OF
POSITIONS
Jan. —June 2015
OPERATIONS DEPARTMENT
Plant Operations Division
Laboratory
1
1
1
Maintenance Engineering /Regulatory
1
1
1
ENGINEERING DEPARTMENT
Capital Projects Division
Design /Construction Groups
2
2
2
Environmental Services Division
Planning /Recycled Water
1
1
1
Development Services
1
1
1
Treatment Plant/Collection System Planning
1
1
1
Survey
0
1
1
TOTAL
7
8
8
C: \Users \danderson\AppData\Local \Microsoft \Windows \Temporary Internet Files \Content.Outlook \DVCG8C5G \COOP CHART 14 -15
(FINAL).doc
CENTRAL CONTRA COSTA SANITARY DISTRICT
Effective: 7/1/14
Range: S70
Respirator Class: 3
INTERNAL AUDITOR
DEFINITION
ATTACHMENT 3
Responsible for auditing a wide variety of financial, administrative, and operational
programs, functions, processes, and activities to ensure compliance and efficiency;
develop and implement financial and administrative standards, policies, and
procedures; evaluate and ensure the reliability of financial and administrative reporting;
and perform other related duties as assigned.
DISTINGUISHING CHARACTERISTICS '
This single position class is responsible for independently managing the overall auditing
function(s) of the District to ensure financial, administrative, and operational programs and
activities are in compliance with all laws, regulations, and District policies and procedures.
SUPERVISION RECEIVED AND EXERCISED
Receive administrative direction from the Director of Administration.
May exercise indirect supervision over consultants engaged in special projects.
EXAMPLES OF ESSENTIAL DUTIES - Duties may include, but are not limited to, the
following:
Perform financial, administrative, and operational audits of District programs, records,
and internal control systems to ensure compliance with applicable laws, regulations and
District policies and procedures.
Develop audit scope and objectives that ensure that audits identify and address areas
of risk and non - compliance.
Collect, analyze, and document audit data as it relates to the audit objectives.
Prepare detailed audit work papers, worksheets, schedules, and flow charts.
Prepare audit reports incorporating findings and recommendations for improvement
and /or compliance.
CENTRAL CONTRA COSTA SANITARY DISTRICT
INTERNAL AUDITOR (Continued)
Prepare and present audit results to management, the Board of Directors and other
parties.
Utilize and/or develop automated auditing techniques for data collection and analysis.
Ensure the implementation of corrective action in order to strengthen District controls
and improve performance efficiency and effectiveness.
Perform control and risk assessments of District policies, procedures, and processes.
Assist in the development of District standards, policies and procedures.
Interview District staff to gather information related to fiscal and administrative activities.
Perform a variety of complex financial and statistical analyses.
Monitor and analyze legislation and regulations related to financial, administrative, and
operational standards and practices and implement changes as needed.
Participate in various conferences /training in order to maintain awareness of new trends
and developments related to auditing practices and standards.
Perform related duties as required.
KNOWLEDGE, SKILLS, AND ABILITIES
Knowledge of:
Auditing and accounting principles, practices, and techniques.
Financial reporting and internal controls.
Management and organizational principles and practices as they relate to
governmental agencies.
Budgeting principles and practices.
Financial analysis, work paper, budget and report preparation procedures and
practices.
2
CENTRAL CONTRA COSTA SANITARY DISTRICT
INTERNAL AUDITOR (Continued)
Applicable federal, state, and local laws and regulations as they relate to
administrative and financial standards and controls.
Safety precautions as required by the District, including but not limited to,
Cal /OSHA General Industry Safety Orders, Districts Respiratory Protection
Program, and District Safety Directives.
Ability to:
Interpret and analyze audit results and make recommendations that ensure
District processes and procedures are in compliance with all regulations and best
practices.
Manage and conduct complex financial and administrative audits.
Document audit observations and findings.
Gather, evaluate, and analyze complex data.
Utilize software applications to perform data manipulation and analysis.
Prepare comprehensive audit reports and provide recommendations.
Work effectively and cooperatively with District staff, the Board of Directors, and
the general public.
Communicate effectively, both orally and in writing.
Understand, interpret, and explain complex laws and regulations.
Make effective written, graphic, and oral presentations of complex and highly
technical information.
Sit at desk for long periods of time on a continuous basis. Intermittently twist to
reach equipment surrounding desk and perform simple grasping and fine
manipulation; use telephone, and write or use keyboard to communicate through
written means; and lift or carry weight of 25 pounds or less.
Perform work under minimal supervision and within an environment of competing
priorities and deadlines.
3
CENTRAL CONTRA COSTA SANITARY DISTRICT
INTERNAL AUDITOR (Continued)
MINIMUM QUALIFICATIONS
Any combination equivalent to experience and education that could likely provide
the required knowledge and abilities would be qualifying. A typical way to obtain
the knowledge and abilities would be:
Experience
Two years of increasingly responsible professional auditing experience.
Education
Equivalent to a bachelor's degree from an accredited college or university with a
major in finance, accounting, business administration or a closely related field.
Substitution for Education:
Four years of additional qualifying professional auditing experience as noted
above may be substituted for the bachelor's degree.
Licenses and Certifications:
A Certified Public Accountant (CPA) or Certified Internal Auditor (CIA) certificate
is desirable.
4
CENTRAL CONTRA COSTA SANITARY DISTRICT
ADMINISTRATION DEPARTMENT BUDGET - SUMMARY OF POSITIONS
FISCAL YEAR 2014 -15
6/17/2014 3:21 PM
Authorized Positions to bud 2014 -15
0100 -410
General Manager (Budget resides in Admin)
1
1
Director of Administration
1
1
Central Services
0100 -410
Secretary of the District
1
1
0100 -400
Executive Assistant
1
1
Administrative Services Supervisor
1
1
Senior Administrative Assistant
3
3
Assistant to Secretary of the District
1
1
Internal Auditor
1
1
Finance & Accounting
0110 -410
Finance Manager
1
1
0110 -400
Finance Administrator
1
1
Senior Accountant
1
1
Accountant
3
3
Payroll Technician
1
1
Accounting Technician III
3
3
Human Resources
0120 -410
Human Resources Manager
1
1
0120 -400
Human Resources Analyst
3
3
Senior Administrative Assistant
1
1
Purchasing
0140 -410
Purchasing Manager
1
1
0140 -400
Senior Buyer
3
3
Materials Services Supervisor
1
1
Senior Materials Coordinator
1
1
Materials Coordinator
2
2
Safety & Risk Tanaement
0150 -400
Safety & Risk Management Administrator
1
1
Safety and Risk Management Technician
1
1
Communication Services
0170 -410
Communication Services Manager
1
1
0170 -400
Community Affairs Representative
2
2
Public Information & Production Asstistant
1
1
Graphics Technician
1
1
Senior Administrative Assistant
1
1
Media Production Technician
1
1
Information Technology
0180 -400
Information Technology Administrator
1
1
Programmer Analyst
1
1
Information Technology Analyst
1
1
System Administrator
2
2
Technical Support Analyst
2
2
Information System Specialist
1
1
Authorized
Budgeted
50
50
6/17/2014 3:21 PM
Authorized Positions to bud 2014 -15
CENTRAL CONTRA COSTA SANITARY DISTRICT
ENGINEERING DEPARTMENT BUDGET - SUMMARY OF POSITIONS
FISCAL YEAR 2014 -15
Environmental Services Division
Authorized
Budgeted
Management
77
0200 -410
Director of Engineering
1
1
Cots tin t't
Environmental Svcs. Division Mgr.
1
1
0250 -470
Senior Engineer
3
3
Associate Engineer
3
3
0200 -420
Senior Engineer
9
Associate Engineer
3
3
1
Assistant Engineer
2
1
1
Development Services Supervisor
2
2
1
Senior Right -of -Way Agent
2
2
2
Right -of -Way Agent
1
1
Construction Inspector
4
4
1
Engineering Asst III
5
4
2
Engineering Asst 1 /11
3
4
3
Administrative Assistant
1
1
Enviri nn ont l omp*q,
2
0200 -490
Envir Comp Superintendent
1
1
Authorized
Sr Environ Compliance Inspector
2
2
33
Environ Compliance Inspector 1 /11
6
6
Administrative Assistant
1
1
Sitrve''
0200 -510
Land Surveyor
1
1
Assistant Land Surve or
3
3
IH
0200 -690
HHW Supervisor
1
1
Senior HHW Technician
2
2
HHW Technician 1 /11
3
2
Authorized
Bud eted
48
46
Capital Projects Division
Authorized
Budgeted
ftanaglent ';
0250 -410
Capital Pro'ects Division Manager
1
1
Cots tin t't
0250 -470
Senior Engineer
3
3
Associate Engineer
7
7
Assistant Engineer
9
9
Maintenance Planner
1
1
Sr. Engineering Assistant
1
1
Engineering Assistant III
1
1
Administrative Assistant
2
2
Enginring;;tpport
0250 -550
Engineering Support Supervisor
1
1
Eng. Support Info. Sys. Analyst
2
2
Engineering Technician III
3
3
Engineering Technician 1 /II
2
2
Uacan�y'-
Authorized
Budgeted
33
33
ENGINEERING DEPARTMENT TOTAL
81
79
6/17/2014 3:21 PM
Authorized Positions to bud 2014 -15
CENTRAL CONTRA COSTA SANITARY DISTRICT
COLLECTION SYSTEM OPERATIONS DEPARTMENT BUDGET
FISCAL YEAR 2014-15
6/17/2014 3:21 PM Authorized Positions to bud 2014-15
Authorized
Budgeted
1�t
tit
0300-410
CSO Division Manager
1
11 it
M
0300-570
Administrative Services Supv
Administrative Assistant
0300-610
Vehicle & Equip. Maint. Supervisor
1
Vehicle & Equipment Mechanic
2
2
Vehicle & Equip. Service Worker
1
1
Ttt
M-
0300-640
Senior Engineer
Field Operations Superintendent
1
1
Administrative Technician
2
2
7 7,777
0300-660
Operations Safety Specialist
1
1
FIB `
ttt do
Al -11M
0310-580
Maintenance Crew Leader
7
7
Maintenance Crew Member 1/11
5
5
Maintenance Supervisor
1
1
0310-590
Maintenance Crew Leader
3
3
Maintenance Crew Member 1/11
6
7
Maintenance Supervisor
1
1
Construction Equipment Operator
3
3
Utility Worker (currently a trainee)
1
0
" nk
TIM-
7'
0310-600
Maintenance Crew Leader
1
1
Maintenance Crew Member 1/11
4
4
Maintenance Supervisor
1
1
0310-650
Maintenance Crew Leader
7
7
Maintenance Crew Member 1/11
2
2
Maintenance Supervisor
1
1
Ft
tier ,
.... . ..... .
0310-680
Field Operations Superintendent
1
1
0500-930
Field Operations Superintendent
1
1
Pumping Stations Supervisor
1
1
Pumping Stations Operator 111
2
2
Pumping Stations Operator 1/11
4
4
Authorized
Budgeted
64
64.
6/17/2014 3:21 PM Authorized Positions to bud 2014-15
CENTRAL CONTRA COSTA SANITARY DISTRICT
PLANT OPERATIONS DEPARTMENT BUDGET
FISCAL YEAR 2014 -15
6/17/2014 3:21 PM
Authorized Positions to bud 2014 -15
Authorized
Budgeted
Marta genw
0400 -410
Director of Operations
1
1
Plant Operations Division Manager
1
1
Plant Maintenance Division Mana er
1
1
itrt�tistrati
0400 -700
Administrative Services Supv
1
1
Administrative Assistant
2
2
tfy .
0400 -740
Safety Officer
1
1
O erations Safety Specialist
0
1
Op qrm - Laboratory .
0420 -720
Laboratory Superintendent
1
1
Senior Chemist
1
1
Chemist III
1
1
Chemist 1 /11
5
5
Ope tion = 3 . " ` 77777777-
-7
0420 -730
Plant Operations Superintendent
1
1
Shift Supervisor
7
7
Senior Plant Operator
8
13
Plant Operator III
9
7
Plant Operator Vil
4
0
Plant 02s Training Coordinator
1
1
Opeloons - Nwes1t control
0420 -760
Senior Engineer
1
1
Associate Engineer
1
1
Assistant En ineer
1
1
At�lons Control
Ojw
0420 -770
Senior Engineer
1
1
Staff Engineer
0
1
System Administrator
1
1
Associate Control Systems Eng.
2
2
Control S stems Technician
1
1
Maintenance,--
0440 -800
Plant Maintenance Superintendent
1
1
Maintenance Planner
2
2
Administrative Technician
1
1
Maintenance - Eltotrical ...
0440 -810
Electrical Shop Supervisor
1
1
Assistant Engineer
1
1
Electrical Technician
4
4
Iatflte�t �ttrfitt�tt�ttot�.
0440 -820
Instrument Shop Supervisor
1
1
Instrument Technician
3
3
I�JI�t�[isoe _ lsll�a>°
0440 -830
Mechanical Supervisor
1
1
Maintenance Tech III, Mechanical
7
6
Maintenance Tech 1 /11
2
2
#�aiteo� � ivt�irtt�
0440 -840
Mechanical Supervisor
1
1
Machinist
2
2
Painter
1
1
t ainten =- BuI wW- r r W&'
0440 -850
Buildings and Grounds Supervisor
1
1
Maintenance Crew Leader
1
1
Utility Worker
7
7
MNntimance and
0440 -860
Senior Engineer
1
1
Authorized
Budgeted
91
91
6/17/2014 3:21 PM
Authorized Positions to bud 2014 -15