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03.c. Receive June 2014 Financial Statements and Investment Reports
PREPARED 7/15/14, 17:52:03 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT-------------- - - - - -- AS -OF 6/30/2014 --------- ------- --------- ------ -- ----- ----------------- ------- --- ------ ------ ---- -- - --------------- --- - -- 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------- ------------------------------- CURRENT ASSETS CASH 946,195.29 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 12,862,822.18 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,610.50 ACCOUNTS RECEIVABLE -COBRA .00 A /R -SSC DIRECT BILL 3,477.40 COMPUTER PURCHASE PROGRAM 13,143.98 DEPOSITS TO BANK ESCROW 100,741.95 PREPAID INSURANCE 27,851.00 PREPAID EXPENSES 1,067,800.67 PREPAID RETIREMENT 1,111,248.99 SUPPLIES & MATERIAL INV 2,086,946.69 DUE FROM SIC 122,685,775.51 DUE FROM S/I 60,318.87 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 141,159,852.28 NET PROPERTY, PLANT & EQUIPMENT LAND 17,262,248.91 INTANGIBLE ASSETS 4,596,467.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 36,120,719.95 ACC DEPR - BUILDINGS 8,059,167.55 - TREATMENT PLANT 299,830,466.06 ACC DEPR- TREATMENT PLANT 180,670,823.91 - PUMPING STATIONS 54,412,729.93 ACC DEPR - PUMPING STATIONS 24,342,929.15 - SEWAGE COLLECTION FACIL 311,633,989.21 OUTFALL SEWERS 11,338,934.72 FURNITURE & EQUIPMENT 15,523,470.13 ACC DEPR -FURN & EQUIP 11,725,806.72 - VEHICLES 6,468,914.87 ACC DEPR - VEHICLES 4,011,832.31 - RECY WATER INFRASTRUCTURE 13,515,026.00 ACCUM DEPRC -RELY WATER 5,898,342.72 - ACC DEPR- SEWAGE COL SYS 53,103,663.00 - ACC DEPR - OUTFALL 3,012,480.78 - CONTRIBUTED SEWER LINES 151,988,897.79 ACC DEPR - CONTRIB ASSETS 51,127,280.04 - CONSTRUCTION IN PROGRESS 24,533,253.67 TOTAL NET PROPERTY, PLANT & EQUIPMENT 605,272,792.06 TOTAL ASSETS 746,432,644.34 ----- ------ - -- -------------- LIABILITIES DUE TO SIC 73,216,287.92- �Y 3. c. PREPARED 7/15/14, 17:52:03 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 81,439.06 - DUE TO DEBT FUND 59,742,287.37 - ACCOUNTS PAYABLE 934,608.07 - SALES TAX PAYABLE 6,884.90 - ACCRUED WAGES PAYABLE 971,262.61 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 HARTFORD .00 NATIONAL DEFERRED .00 ICMA .00 RETIREMENT CONTRIB W/H .00 UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 7,188.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 38.48 LIFE INS .00 DELTA DENTAL 164.28 POST EMP. BENEFIT -OPEB 1,207,904.84 CAFETERIA PLAN PAYABLE 76,006.23 - PERMIT CLEARING 413.80 - WORKERS- COMP INS PAYABLE 181,886.68 ACCRUED COMPENSATED ABS. 3,846,393.05 - REFUNDABLE DEPOSITS 22,530.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 112,879.81- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 152,297,245.55 - 93,824,554.51- 75,301,279.00- 273,534,850.39- 12,572,710.28- 75,023,115.36 76,193,394.47- 137,731,725.50- 608,700,918.84- -------------- 746,432,644.34- -------------- -------------- PREPARED 7/15/14, 17:51:52 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - -- -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE : ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 8,262 17,641 9,379 113.5 99,100 258,872 159,772 161.2 99,100 261.2 2300 SEWER SVC CHRG- COUNTY 585,800 2,120,290 1,534,490 261.9 58,580,200 59,575,321 995,121 1.7 58,580,200 101.7 2400 SEWER SVC CHRG - DIRECT 0 46,850- 46,850- .0 874,400 962,916 88,516 10.1 874,400 110.1 2500 SEWER SVC CHRG -PRIOR YEAR 1,837- 0 1,837 100.0- 22,000- 6,098 28,098 127.7- 22,000- 27.7 - SEWER SERVICE CHARGES 592,225 2,091,081 1,498,856 253.1 59,531,700 60,803,207 1,271,507 2.1 59,531,700 102.1 2600 SERVICE CHARGES - CONCORD 12,800,000 11,800,000 1,000,000- 7.8- 12,800,000 11,800,000 1,000,000- 7.8- 12,800,000 92.2 SERVICE CHARGES - CONCORD 12,800,000 11,800,000 1,000,000- 7.8- 12,800,000 11,800,000 1,000,000- 7.8- 12,800,000 92.2 1000 PERMIT /APPLICATION FEES 19,174 35,730 16,556 86.3 230,000 391,805 161,805 70.4 230,000 170.4 1700 SEPTIC TANK DUMPING 5,424 9,452 4,028 74.3 65,000 103,670 38,670 59.5 65,000 159.5 1900 OVERTIME INSPECTION 750 1,390 640 85.3 9,000 14,429 5,429 60.3 9,000 160.3 2000 SIDE SEWER INSPECTION 40,750 63,563 22,813 56.0 489,000 757,423 268,423 54.9 489,000 154.9 2700 SALES 174 25 149- 85.6- 2,000 2,770 770 38.5 2,000 138.5 2900 OTHER SERVICE CHARGES 62,500 109,929 47,429 75.9 145,000 208,873 63,873 44.1 145,000 144.1 3000 INDUSTRIAL PERMIT FEES 27,500 2,907 24,593- 89.4- 95,000 94,659 341- .4- 95,000 99.6 3200 NEW INDUSTRY PERMIT FEES 837 1,593 756 90.3 10,000 7,676 2,324- 23.2- 10,000 76.8 3301 POLLUTION PREVENTION 6,000 4,500 1,500- 25.0- 24,000 20,603 3,397- 14.2- 24,000 85.8 3500 LEASE RENTAL INCOME 43,949 27,875 16,074- 36.6- 527,300 541,819 14,519 2.8 527,300 102.8 3600 PRETREATMENT PROGRAM FINE 2,000 0 2,000- 100.0- 2,000 0 2,000- 100.0- 2,000 .0 3801 RECYCLED WATER 231,330- 207,991- 23,339 10.1- 102,000 76,861 25,139- 24.6- 102,000 75.4 4300 ANNEXATION CHARGES 2,000 17,892 15,892 794.6 24,000 69,086 45,086 187.9 24,000 287.9 4500 INTEREST INCOME 119,000 87,509 31,491- 26.5- 119,000 87,598 31,402- 26.4- 119,000 73.6 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 57,500 67,000 9,500 16.5 230,000 277,733 47,733 20.8 230,000 120.8 5600 HOUSE HAZARD WASTE REIMB 712,000 737,638 25,638 3.6 745,000 802,053 57,053 7.7 745,000 107.7 6000 MISCELLANEOUS INCOME 0 4,015 4,015 .0 0 131,061 131,061 .0 0 .0 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 174 0 174 - 100.0- 2,000 2,068 68 3.4 2,000 103.4 OTHER REVENUES 868,402 963,027 94,625 10.9 2,820,300 3,590,187 769,887 27.3 2,820,300 127.3 FUND TOTALS 14,260,627 14,854,108 593,481 4.2 75,152,000 76,193,394 1,041,394 1.4 75,152,000 101.4 PREPARED 7/17/14, 11:43:10 DIRECTOR MEETING FEES EXPENSE SUMMARY REPORT BY DISTRICT 5,337 0303 BOARD HEALTH BENEFITS PAGE 1 PROGRAM /GM275L 0402 LIME 100% OF YEAR LAPSED 0403 ACCOUNTING PERIOD 12/2014 68,500 CENTRAL CONTRA COSTA SANITARY DISTRICT BOILER CHEMICALS PERIOD ENDING: 6/30/2014 OTHER CHEMICALS 45,000 0407 HYPOCHLORITE 16,587 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - -- -- -------- ---- -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,453 181,918 465- .3- 2,176,963 1,796,605 380,358 17.5 2,176,963 82.5 0102 SALARIES & WAGES -NON MGMT 1,963,293 2,092,221 128,928- 6.6- 23,557,800 22,858,584 699,216 3.0 23,557,800 97.0 0103 SALARIES & WAGES -COMP ABS 25,000 10,927 14,073 56.3 300,000 327,389 27,389- 9.1- 300,000 109.1 0105 OVERTIME 80,944 62,374 18,570 22.9 969,535 874,956 94,579 9.8 969,535 90.2 0106 STANDBY PAID 18,998 18,635 363 1.9 227,723 221,570 6,153 2.7 227,723 97.3 0110 SALARY VACANCY 42,533- 0 42,533 -100.0 510,000- 0 510,000 -100.0 510,000- .0 SALARIES & WAGES 2,227,155 2,366,075 138,920- 6.2- 26,722,021 26,079,104 642,917 2.4 26,722,021 97.6 0201 WORKERS' COMPENSATION INS 49,023 33,930 15,093 30.8 585,515 279,066 306,449 52.3 585,515 47.7 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 30,000 24,523 5,477 18.3 30,000 81.7 0203 FEDERAL MEDICARE TAX 31,064 31,935 871- 2.8- 370,161 362,410 7,751 2.1 370,161 97.9 0204 MEDICAL & HEALTH INSUR 811,477 820,691 9,214- 1.1- 9,735,139 9,222,758 512,381 5.3 9,735,139 94.7 0205 RETIREMENT CONTRIBUTION 1,303,387 1,261,469 41,918 3.2 20,640,634 19,914,882 725,752 3.5 20,640,634 96.5 0206 DEFERRED COMP. CONTRIB 130,591 137,515 6,924- 5.3- 1,564,386 1,520,165 44,221 2.8 1,564,386 97.2 0207 DENTAL INSURANCE 76,306 75,739 567 .7 912,856 901,485 11,371 1.2 912,856 98.8 0208 LONG -TERM DISABILITY INS 6,353 5,985 368 5.8 74,135 70,831 3,304 4.5 74,135 95.5 0209 LIFE INSURANCE 14,561 13,706 855 5.9 172,158 162,174 9,984 5.8 172,158 94.2 0211 ACCRUED COMPENSATED ABS 360,000 391,927 31,927- 8.9- 360,000 336,859 23,141 6.4 360,000 93.6 0212 BENEFIT VACANCY 94,609- 0 94,609 -100.0 1,135,000- 0 1,135,000 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 226,267- 226,267 .0 3,384,400 3,158,133 226,267 6.7 3,384,400 93.3 EMPLOYEE BENEFITS 2,695,653 2,546,630 149,023 5.5 36,694,384 35,953,286 741,098 2.0 36,694,384 98.0 0250 CAPITALIZED ADM OVERHEAD 343,747- 262,467- 81,280- 23.6 4,124,238- 3,079,421- 1,044,817- 25.3 4,124,238- 74.7 CAPITALIZED ADM OVERHEAD 343,747- 262,467- 81,280- 23.6 4,124,238- 3,079,421- 1,044,817- 25.3 4,124,238- 74.7 TOTAL LABOR CHARGES 4,579,061 0301 DIRECTOR MEETING FEES 4,937 0302 BOARD TRAINING AND CONF 5,337 0303 BOARD HEALTH BENEFITS 2,704 DIRECTOR FEES & EXPENSES 12,978 0402 LIME 25,000 0403 POLYMER 68,500 0404 BOILER CHEMICALS 6,000 0406 OTHER CHEMICALS 45,000 0407 HYPOCHLORITE 16,587 4,650,238 3,518 958 5,435 9,911 71,338 56,682 0 46,507 45,476 CHEMICALS 161,087 220,003 0501 ELECTRICAL 121,092 205,413 0502 NATURAL GAS 366,806 203,775 0503 LAND -FILL GAS 78,840 0 0504 WATER 8,541 11,897 0505 TELEPHONE 27,562 19,984 71,177- 1.6- 59,292,167 58,952,969 1,419 28.7 4,379 82.0 2,731- 101.0- 3,067 23.6 46,338- 185.4- 11,818 17.3 6,000 100.0 1,507- 3.3- 28,889-174.2- 58,916- 36.6- 84,321- 69.6- 163,031 44.4 78,840 100.0 3,356- 39.3- 7,578 27.5 59,200 64,000 32,437 155,637 300,000 450,000 72,000 540,000 199,000 1,561,000 995,200 2,216,500 473,000 102,250 330,700 53,326 33,558 66,806 153,690 381,956 401,682 91,188 475,444 199,469 1,549,739 1,582,111 1,887,837 281,338 82,111 242,067 339,198 .6 59,292,167 99.4 5,874 9.9 59,200 90.1 30,442 47.6 64,000 52.4 34,369- 106.0- 32,437 206.0 1,947 1.3 155,637 98.7 81,956- 27.3- 300,000 127.3 48,318 10.7 450,000 89.3 19,188- 26.7- 72,000 126.7 64,556 12.0 540,000 88.0 469- .2- 199,000 100.2 11,261 .7 1,561,000 99.3 586,911- 59.0- 995,200 159.0 328,663 14.8 2,216,500 85.2 191,662 40.5 473,000 59.5 20,139 19.7 102,250 80.3 88,633 26.8 330,700 73.2 UTILITIES 602,841 441,069 161,772 26.8 4,117,650 4,075,464 42,186 1.0 4,117,650 99.0 PREPARED 7/17/14, 11:43:10 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 6/30/2014 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 7,599 1,803 5,796 76.3 91,100 40,799 50,301 55.2 91,100 44.8 0602 VEHIC /EQUIP REPAIR MAINT 9,174 40,460 31,286- 341.0- 110,000 159,185 49,185- 44.7- 110,000 144.7 0603 GENERAL REPAIRS & MAINT 80,229 93,622 13,393- 16.7- 962,000 949,436 12,564 1.3 962,000 98.7 0604 OUTSIDE REPAIRS & MAINT 170,724 218,138 47,414- 27.8- 2,046,701 1,319,584 727,117 35.5 2,046,701 64.5 0605 COMPUTER REPAIRS & MAINT 46,262 105,090 58,828- 127.2- 555,726 461,873 93,853 16.9 555,726 83.1 0606 REAL PROPERTY REPAIRS 0 800 800- .0 0 29,457 29,457- .0 0 .0 REPAIRS & MAINTENANCE 313,988 459,913 145,925- 46.5- 3,765,527 2,960,334 805,193 21.4 3,765,527 78.6 0701 ASH REMOVAL 12,674 17,343 4,669- 36.8- 152,000 150,083 1,917 1.3 152,000 98.7 0702 SLUDGE REMOVAL 2,087 7,278 5,191- 248.7- 25,000 13,673 11,327 45.3 25,000 54.7 0703 GRIT REMOVAL 7,500 9,706 2,206- 29.4- 90,000 80,197 9,803 10.9 90,000 89.1 0704 JANITORIAL & REFUSE REMOV 24,183 42,813 18,630- 77.0- 289,800 278,544 11,256 3.9 289,800 96.1 0705 SPOILS REMOVAL 2,500 54 2,446 97.8 30,000 31,711 1,711- 5.7- 30,000 105.7 0706 HAZARDOUS WASTE DISPOSAL 81,160 25,690 55,470 68.3 513,700 299,933 213,767 41.6 513,700 58.4 HAULING & DISPOSAL 130,104 102,884 27,220 20.9 1,100,500 854,141 246,359 22.4 1,100,500 77.6 0801 PROFESSIONAL SERVICES 10,530 14,043 3,513- 33.4- 126,250 96,370 29,880 23.7 126,250 76.3 0802 LEGAL SERVICES -BOARD 6,674 3,532 3,142 47.1 80,000 63,312 16,688 20.9 80,000 79.1 0803 LEGAL SERVICES -STAFF 30,120 10,974 19,146 63.6 271,100 262,062 9,038 3.3 271,100 96.7 PROFESSIONAL & LEGAL SERV 47,324 28,549 18,775 39.7 477,350 421,744 55,606 11.6 477,350 88.4 0901 OUTSIDE SAFETY SERVICES 8,747 1,972 6,775 77.5 89,200 35,579 53,621 60.1 89,200 39.9 0902 TECHNICAL SERVICES 199,429 135,725 63,704 31.9 2,271,520 1,461,689 809,831 35.7 2,271,520 64.3 0903 DATA PROCESSING SERVICES 0 0 0 .0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 2,924 16,037 13,113- 448.5- 309,500 300,765 8,735 2.8 309,500 97.2 0905 REPROGRAPHIC SERVICES 1,111 0 1,111 100.0 13,101 3,187 9,914 75.7 13,101 24.3 0906 RECRUITMENT 9,837 12,973 3,136- 31.9- 118,000 87,850 30,150 25.6 118,000 74.4 OUTSIDE SERVICES 222,048 166,707 55,341 24.9 2,801,621 1,889,070 912,551 32.6 2,801,621 67.4 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 17,834 64,676 46,842- 262.7- 213,260 223,915 10,655- 5.0- 213,260 105.0 1102 GASOLINE, OIL & FUEL 22,674 30,588 7,914- 34.9- 272,000 288,313 16,313- 6.0- 272,000 106.0 1103 OPERATING SUPPLIES 99,353 114,704 15,351- 15.5- 1,190,410 1,212,987 22,577- 1.9- 1,190,410 101.9 1104 OPERATING FUEL 4,000 0 4,000 100.0 48,000 11,644 36,356 75.7 48,000 24.3 1105 LABORATORY SUPPLIES 12,899 20,395 7,496- 58.1- 154,700 167,187 12,487- 8.1- 154,700 108.1 1106 SAFETY SUPPLIES 12,114 6,843 5,271 43.5 138,345 82,488 55,857 40.4 138,345 59.6 1108 INVENTORY OVER /SHORT 0 22,045 22,045- .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 168,874 259,251- 90,377- 53.5- 2,016,715 1,986,534 30,181 1.5 2,016,715 98.5 1201 RENTS & LEASES 16,837 14,490 2,347 13.9 195,801 174,482 21,319 10.9 195,801 89.1 1202 PUBLIC AGENCY FEES 29,489 10,314 19,175 65.0 493,844 451,371 42,473 8.6 493,844 91.4 1203 PUBLIC INFORMATION 23,810 8,245 15,565 65.4 285,500 257,666 27,834 9.7 285,500 90.3 1204 TUITION REIMBURSEMENT 10,153 1,574 8,579 84.5 53,550 19,475 34,075 63.6 53,550 36.4 ol�� PREPARED 7/17/14, 11:43:10 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- --- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1205 TECH TRAIN, CONF & MEETS 32,390 25,199 7,191 22.2 393,570 243,576 149,994 38.1 393,570 61.9 1206 CERTIFICATION & LICENSES 1,643 1,087 556 33.8 19,397 15,559 3,838 19.8 19,397 80.2 1207 CLAIMS 50 0 50 100.0 501 274 227 45.3 501 54.7 1208 SUBSCRIPTION /PUBLICATION 3,383 558 2,825 83.5 34,688 18,875 15,813 45.6 34,688 54.4 1209 MILEAGE REIMBURSEMENTS 866 461 405 46.8 9,490 9,579 89- .9- 9,490 100.9 1210 PUBLIC NOTICES 504 1,626 1,122 - 222.6- 5,850 4,614 1,236 21.1 5,850 78.9 1211 OUTSIDE ORGANIZATION FEES 8,012 0 8,012 100.0 314,040 297,292 16,748 5.3 314,040 94.7 1212 EMPLOYEE MEMBERSHIPS 3,535 4,067 532- 15.0- 39,224 32,455 6,769 17.3 39,224 82.7 1213 MISCELLANEOUS 3,556 14,509 10,953- 308.0- 41,330 52,701 11,371- 27.5- 41,330 127.5 1216 PROFESSIONAL EXP REIMB 7,924 0 7,924 100.0 50,000 1,516 48,484 97.0 50,000 3.0 OTHER EXPENSES 142,152 82,130 60,022 42.2 1,936,785 1,579,435 357,350 18.5 1,936,785 81.5 NET EXPENSES 6,380,457 6,420,655 40,198- .6- 77,824,952 75,023,120 2,801,832 3.6 77,824,952 96.4 0 TOTAL EXPENSE 6,380,457 6,420,655 40,198- .6- 77,824,952 75,023,120 2,801,832 3.6 77,824,952 96.4 PREPARED 7/17/14, 11:43:09 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - -- -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES - 416,862 443,696 26,834- 6.4- 5,001,596 4,766,009 235,587 4.7 5,001,596 95.3 EMPLOYEE BENEFITS 1,085,090 1,395,738 310,648- 28.6- 13,304,847 13,258,306 46,541 .3 13,304,847 99.7 CAPITALIZED ADM OVERHEAD 4,813- 2,140- 2,673- 55.5 57,679- 23,353- 34,326- 59.5 57,679- 40.5 DIRECTOR FEES & EXPENSES 12,978 9,911 3,067 23.6 155,637 153,690 1,947 1.3 155,637 98.7 UTILITIES 10,012 3,983 6,029 60.2 120,100 48,817 71,283 59.4 120,100 40.6 REPAIRS & MAINTENANCE 44,639 105,609 60,970- 136.6- 534,715 409,166 125,549 23.5 534,715 76.5 PROFESSIONAL & LEGAL SERV 29,439 23,089 6,350 21.6 343,250 337,090 6,160 1.8 343,250 98.2 OUTSIDE SERVICES 91,070 76,068 15,002 16.5 1,265,700 1,048,620 217,080 17.2 1,265,700 82.8 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 19,095 43,899 24,804- 129.9- 227,385 130,181 97,204 42.7 227,385 57.3 OTHER EXPENSES 53,452 20,621 32,831 61.4 552,495 406,711 145,784 26.4 552,495 73.6 ADMINISTRATION 1,757,824 2,120,474 362,650- 20.6- 22,048,046 21,135,237 912,809 4.1 22,048,046 95.9 SALARIES & WAGES EMPLOYEE BENEFITS 500,801 440,334 523,754 318,905 22,953- 121,429 4.6- 27.6 6,008,963 6,432,260 5,880,812 6,254,440 128,151 177,820 2.1 2.8 6,008,963 6,432,260 97.9 97.2 CAPITALIZED ADM OVERHEAD 313,328- 246,829- 66,499- 21.2 3,759,705- 2,886,850- 872,855- 23.2 3,759,705- 76.8 UTILITIES 16,059 14,725 1,334 8.3 192,400 170,582 21,818 11.3 192,400 88.7 REPAIRS & MAINTENANCE 8,928 2,927 6,001 67.2 106,861 123,355 16,494- 15.4- 106,861 115.4 HAULING & DISPOSAL 81,785 28,137 53,648 65.6 521,200 317,850 203,350 39.0 521,200 61.0 PROFESSIONAL & LEGAL SERV 14,961 5,288 9,673 64.7 99,100 79,300 19,800 20.0 99,100 80.0 OUTSIDE SERVICES 44,507 31,481 13,026 29.3 515,100 320,308 194,792 37.8 515,100 62.2 MATERIALS & SUPPLIES 16,301 50,169 33,868 - 207.8- 194,710 227,594 32,884- 16.9- 194,710 116.9 OTHER EXPENSES 24,443 26,494 2,051- 8.4- 271,862 195,492 76,370 28.1 271,862 71.9 ENGINEERING 834,791 755,051 79,740 9.6 10,582,751 10,682,883 100,132- .9- 10,582,751 100.9 SALARIES & WAGES 436,957 474,262 37,305- 8.5- 5,242,615 5,313,247 70,632- 1.3- 5,242,615 101.3 EMPLOYEE BENEFITS 414,280 289,710 124,570 30.1 5,958,314 5,822,959 135,355 2.3 5,958,314 97.7 CAPITALIZED ADM OVERHEAD 10,717- 3,138- 7,579- 70.7 128,494- 51,463- 77,031- 59.9 128,494- 40.1 UTILITIES 11,311 17,088 5,777- 51.1- 135,600 129,768 5,832 4.3 135,600 95.7 REPAIRS & MAINTENANCE 62,545 86,348 23,803- 38.1- 750,001 537,792 212,209 28.3 750,001 71.7 HAULING & DISPOSAL 10,074 13,785 3,711- 36.8- 120,800 111,378 9,422 7.8 120,800 92.2 PROFESSIONAL & LEGAL SERV 837 86 751 89.7 10,000 2,551 7,449 74.5 10,000 25.5 OUTSIDE SERVICES 7,824 19,414 11,590- 148.1- 93,371 41,076 52,295 56.0 93,371 44.0 MATERIALS & SUPPLIES 59,650 73,351 13,701- 23.0- 710,620 810,982 100,362- 14.1- 710,620 114.1 OTHER EXPENSES 15,673 9,603 6,070 38.7 196,152 169,554 26,598 13.6 196,152 86.4 COLLECTION SYSTEM OPS. 1,008,434 980,509 27,925 2.8 13,088,979 12,887,844 201,135 1.5 13,088,979 98.5 SALARIES & WAGES 779,945 841,712 61,767- 7.9- 9,357,800 9,183,063 174,737 1.9 9,357,800 98.1 EMPLOYEE BENEFITS 684,638 490,670 193,968 28.3 9,950,315 9,659,467 290,848 2.9 9,950,315 97.1 CAPITALIZED ADM OVERHEAD 14,332- 10,360- 3,972- 27.7 171,687- 106,095- 65,592- 38.2 171,687- 61.8 CHEMICALS 126,087 183,685 57,598- 45.7- 1,141,000 1,153,429 12,429- 1.1- 1,141,000 101.1 UTILITIES 483,871 356,422 127,449 26.3 3,148,200 3,275,233 127,033- 4.0- 3,148,200 104.0 REPAIRS & MAINTENANCE 178,659 257,663 79,004- 44.2- 2,143,500 1,715,524 427,976 20.0 2,143,500 80.0 HAULING & DISPOSAL 37,658 60,035 22,377- 59.4- 451,500 416,299 35,201 7.8 451,500 92.2 PROFESSIONAL & LEGAL SERV 2,087 86 2,001 95.9 25,000 2,803 22,197 88.8 25,000 11.2 OUTSIDE SERVICES 71,097 29,360 41,737 58.7 852,350 366,787 485,563 57.0 852,350 43.0 MATERIALS & SUPPLIES 70,441 91,084 20,643- 29.3- 843,400 768,204 75,196 8.9 843,400 91.1 OTHER EXPENSES 45,335 24,944 20,391 45.0 877,629 777,046 100,583 11.5 877,629 88.5 PREPARED 7/17/14, 11:43:09 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ -------- -----MONTH -TO- DATE----- -- --- --- -------- ------ YEAR -TO- DATE-------- - ----- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET PLANT OPERATIONS 2,465,486 2,325,301 140,185 5.7 28,619,007 27,211,760 1,407,247 4.9 28,619,007 95.1 SALARIES & WAGES 92,590 82,651 9,939 10.7 1,111,047 935,973 175,074 15.8 1,111,047 84.2 EMPLOYEE BENEFITS 71,311 51,607 19,704 27.6 1,048,648 958,114 90,534 8.6 1,048,648 91.4 CAPITALIZED ADM OVERHEAD 557- 0 557 -100.0 6,673- 11,660- 4,987 74.7- 6,673 -174.7 CHEMICALS 35,000 36,318 1,318- 3.8- 420,000 396,310 23,690 5.6 420,000 94.4 UTILITIES 81,588 48,851 32,737 40.1 521,350 451,064 70,286 13.5 521,350 86.5 REPAIRS & MAINTENANCE 19,217 7,366 11,851 61.7 230,450 174,497 55,953 24.3 230,450 75.7 HAULING & DISPOSAL 587 927 340- 57.9- 7,000 8,614 1,614- 23.1- 7,000 123.1 OUTSIDE SERVICES 7,550 10,384 2,834- 37.5- 75,100 112,279 37,179- 49.5- 75,100 149.5 MATERIALS & SUPPLIES 3,387 748 2,639 77.9 40,600 49,573 8,973- 22.1- 40,600 122.1 OTHER EXPENSES 3,249 468 2,781 85.6 38,647 30,632 8,015 20.7 38,647 79.3 PUMP STATIONS 313,922 239,320 74,602 23.8 3,486,169 3,105,396 380,773 10.9 3,486,169 89.1 t FUND TOTALS 6,380,457 6,420,655 40,198- .6- 77,824,952 75,023,120 2,801,832 3.6 77,824,952 96.4 PREPARED 7/17/14, 11:43:11 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,453 181,918 465- .3- 2,176,963 1,796,605 380,358 17.5 2,176,963 82.5 0102 SALARIES & WAGES -NON MGMT 1,963,293 2,092,221 128,928- 6.6- 23,557,800 22,858,584 699,216 3.0 23,557,800 97.0 0103 SALARIES & WAGES -COMP ABS 25,000 10,927 14,073 56.3 300,000 327,389 27,389- 9.1- 300,000 109.1 0105 OVERTIME 80,944 62,374 18,570 22.9 969,535 874,956 94,579 9.8 969,535 90.2 0106 STANDBY PAID 18,998 18,635 363 1.9 227,723 221,570 6,153 2.7 227,723 97.3 0110 SALARY VACANCY 42,533- 0 42,533 -100.0 510,000- 0 510,000 -100.0 510,000- .0 0150 CAPITALIZED SALARIES 248,726 184,950 63,776 25.6 2,983,722 2,127,464 856,258 28.7 2,983,722 71.3 0151 OVERTIME 10,603 1,421 9,182 86.6 126,268 54,385 71,883 56.9 126,268 43.1 0152 SALARY VACANCY 4,587- 0 4,587 -100.0 55,000- 0 55,000 -100.0 55,000- .0 SALARIES & WAGES 2,481,897 2,552,446 70,549- 2.8- 29,777,011 28,260,953 1,516,058 5.1 29,777,011 94.9 0201 WORKERS' COMPENSATION INS 50,992 34,932 16,060 31.5 607,867 290,445 317,422 52.2 607,867 47.8 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 30,000 24,523 5,477 18.3 30,000 81.7 0203 FEDERAL MEDICARE TAX 34,591 34,553 38 .1 411,616 392,833 18,783 4.6 411,616 95.4 0204 MEDICAL & HEALTH INSUR 851,399 852,499 1,100- .1- 10,213,400 9,577,406 635,994 6.2 10,213,400 93.8 0205 RETIREMENT CONTRIBUTION 1,452,734 1,367,264 85,470 5.9 22,431,742 21,132,861 1,298,881 5.8 22,431,742 94.2 0206 DEFERRED COMP. CONTRIB 145,329 148,707 3,378- 2.3- 1,740,142 1,646,041 94,101 5.4 1,740,142 94.6 0207 DENTAL INSURANCE 80,525 78,995 1,530 1.9 962,263 938,637 23,626 2.5 962,263 97.5 0208 LONG -TERM DISABILITY INS 7,153 6,600 553 7.7 82,635 77,715 4,920 6.0 82,635 94.0 0209 LIFE INSURANCE 15,818 14,497 1,321 8.4 186,021 171,462 14,559 7.8 186,021 92.2 0211 ACCRUED COMPENSATED ABS 360,000 391,927 31,927- 8.9- 360,000 336,859 23,141 6.4 360,000 93.6 0212 BENEFIT VACANCY 94,609- 0 94,609 -100.0 1,135,000- 0 1,135,000 -100.0 1,135,000- .0 0213 OPEB CONTRIBUTION 0 226,267- 226,267 .0 3,384,400 3,158,133 226,267 6.7 3,384,400 93.3 EMPLOYEE BENEFITS 2,911,432 2,703,707 207,725 7.1 39,275,086 37,746,915 1,528,171 3.9 39,275,086 96.1 TOTAL SALARY AND BENEFITS 5,393,329 5,256,153 137,176 2.5 69,052,097 66,007,868 3,044,229 4.4 69,052,097 95.6 cqD PREPARED 7/15/14, 17:52:03 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------- -- -- ---- --------- -- --- - -- - -- -------- --------- ---- --- - - - --- CURRENT ASSETS CASH 268,248.27 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 52,200,000.00 ACCOUNTS RECEIVABLE 4,152,491.11 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 23,241.94 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 353,379.80 AVAD - ALHAMBRA VLY AR 1,485,109.94 DUE FROM R/E 73,216,287.92 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 20,599,957.72 TOTAL CURRENT ASSETS 152,308,282.03 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR - TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR - PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR - VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 ACC DEPR- SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR- CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 26,080,906.48 TOTAL NET PROPERTY, PLANT & EQUIPMENT 26,080,906.48 TOTAL ASSETS ----- --- - - - --- 178,389,188.51 --- ---- --- - - -- -------------- LIABILITIES DUE TO R/E 122,685,775.51 - DUE TO S/I 9,935.00 - DUE TO DEBT FUND 401,789.42- \o PREPARED 7/15/14, 17:52:03 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 6/30/2014 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 1,718,096.69 - SALES TAX PAYABLE 1,950.33 - REFUNDABLE CONST BONDS 84,769.40 - UNEARNED INTEREST 3,577.80 - PROJECT RETENTION PAYABLE 275,447.80 - TOTAL LIABILITIES 125,181,341.95 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 26,099,344.96 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 27,108,501.60 - TOTAL FUND EQUITY 53,207,846.56 - TOTAL LIABILITIES AND FUND EQUITY - -- ----- - - ---- 178,389,188.51- PREPARED 7/15/14, 17:51:52 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY -- ------- -- ---- DISTRICT PERIOD ENDING: 6/30/2014 ------ - - - --- - FUND 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 132,500 229,249 96,749 73.0 6,628,000 6,665,953 37,953 .6 6,628,000 100.6 SEWER SERVICE CHARGES 132,500 229,249 96,749 73.0 6,628,000 6,665,953 37,953 .6 6,628,000 100.6 1500 MAIN LINES INSPECTION 13,587 0 13,587- 100.0- 163,000 170,816 7,816 4.8 163,000 104.8 1600 PLAN REVIEW 5,000 5,839 839 16.8 60,000 70,077 10,077 16.8 60,000 116.8 1900 OVERTIME INSPECTION 1,250 0 1,250- 100.0- 15,000 2,537 12,463- 83.1- 15,000 16.9 2100 TV REINSPECTION 87 0 87- 100.0- 1,000 0 1,000- 100.0- 1,000 .0 3800 RECYCLED WATER 36,750 288,000 251,250 683.7 63,000 288,000 225,000 357.1 63,000 457.1 4000 FACILITIES CAPACITY FEES 399,174 262,031 137,143- 34.4- 4,790,000 7,574,934 2,784,934 58.1 4,790,000 158.1 4100 REBATES TO DISTRICT 87 0 87- 100.0- 1,000 0 1,000- 100.0- 1,000 .0 4200 PUMP ZONE FEES 62,924 44,682 18,242- 29.0- 755,000 555,431 199,569- 26.4- 755,000 73.6 4400 CAPACITY USE CHARGE 14,587 0 14,587- 100.0- 175,000 121,264 53,736- 30.7- 175,000 69.3 4501 INTEREST INCOME 16,087 49,707- 65,794- 409.0- 193,000 146,936 46,064- 23.9- 193,000 76.1 4600 TAX REVENUE 1,402,000 221,684 1,180,316- 84.2- 8,102,000 7,539,043 562,957- 6.9- 8,102,000 93.1 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 4,277,000 3,950,000 327,000- 7.6- 4,277,000 3,950,000 327,000- 7.6- 4,277,000 92.4 6000 MISCELLANEOUS INCOME 1,674 0 1,674- 100.0- 20,000 15,818 4,182- 20.9- 20,000 79.1 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 24,492- 24,492- .0 0 7,692 7,692 .0 0 .0 OTHER REVENUES 6,230,207 4,698,037 1,532,170- 24.6- 18,615,000 20,442,548 1,827,548 9.8 18,615,000 109.8 FUND TOTALS 6,362,707 4,927,286 1,435,421- 22.6- 25,243,000 27,108,501 1,865,501 7.4 25,243,000 107.4 G-) PREPARED 7/17/14, 11:48:36 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 ----------------------------------------------------------------------------------------------------------------------.----------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATE) NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL 6 SAFETY 7283 FIRE PROT SYS IMPRVMT 318,000 358,000 311,157 98 30,000 130,763 436 0 6,843 7284 TP HAZARD ID /REMEDIATION 125,000 868,000 117,821 94 80,000 0 0 0 7,179 7287 TP MASTER PLAN UPDATE 467,000 356,700 390,922 84 5,000 21,943 439 4,423 76,078 7301 TREATMENT PLANT PLANNING 2,177,000 3,233,600 1,994,862 92 810,000 891,418 110 30,061 182,138 7311 TP SAFETY ENHANC. PH 4 100,000 45,000 39,907 40 5,000 39,907 798 14,854 60,093 7315 PLANT OF THE FUTURE 100,000 100,000 1,670 2 100,000 1,670 2 847 98,330 SUB -TOTAL : 3,287,000 4,961,300 2,856,339 87 1,030,000 1,085,701 105 50,185 430,661 ONE -TIME RENOVATION 7272 ELECTRIC BLOWER RENOV 474,000 1,447,400 443,873 94 150,000 21,543 14 430 30,127 7285 PRIMARY TREATMENT RENOV 14,947,000 13,500,000 8,219,635 55 5,400,000 6,943,358 129 1,606,978 6,727,365 7289 POB SEISMIC UPGRADE 190,000 1,297,100 144,780 76 1,000 9,040 904 214 45,220 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,800,000 357,409 88 850,000 61,589 7 37,998 47,591 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,536,500 119,284 40 200,000 12,521 6 740 180,716 7294 SEC PROCESS IMPS 50,000 1,429,500 47,403 95 45,000 0 0 0 2,597 7295 AUX BOILER BURNER UPGRADE 215,000 230,000 187,700 87 100,000 48,483 49 0 27,300 7296 SEISMIC UPGRADES FOR SCB 150,000 133,700 137,690 92 5,000 0 0 0 12,310 �`._.. 7297 WET /DRY SCRUBBER REPLCMT 25,000 6,622,000 964 4 51,000 0 0 0 24,036 7302 PE PUMP REFURB, PH 2 25,000 70,000 16,843 67 1,000 0 0 0 8,157 7304 INSTR & CNTRL -PLC UPGRADE 155,000 800,000 64,317 42 80,000 25,596 32 0 90,683 7308 COGEN CONTROLS UPGRADE 1,299,270 800,000 1,182,202 91 400,000 1,180,379 295 100,097 117,068 7309 DAP TANKS RENOVATION 966,550 100,000 130,292 14 100,000 122,818 123 11,784 836,258 7310 TP PIPING RENOV. PH 8 100,000 1,250,000 86,917 87 100,000 86,917 87 1,034 13,083 7313 SOLIDS HANDLING EQP EVAL 100,000 150,000 54,115 54 50,000 54,115 108 918 45,885 7316 SST EMERGENCY REPAIRS 200,000 0 27,006 14 0 27,006 0 27,006 172,994 SUB -TOTAL : 19,601,820 33,166,200 11,220,430 57 7,533,000 8,593,365 114 1,787,199 8,381,390 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 600,000 549,290 92 5,000 8,619 172 0 50,710 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,202,000 1,104,015 88 50,000 82,211 164 1,087 145,985 7268 TP FACILITIES RENOV 250,000 3,950,000 220,016 88 87,000 0 0 0 29,984 7269 TP ASSET MANAGEMENT 1,184,000 964,100 960,725 81 150,000 299,975 200 69,881 223,275 7298 PIPING RENOVATION, PH7 1,417,000 11016,000 1,412,611 100 5,000 114,138 283 1,126 4,389 SUB -TOTAL 4,701,000 7,732,100 4,246,657 90 297,000 504,943 170 72,094 454,343 SUBSTANTIALLY COMPLETE 7241 WET WEATHER BYPASS IMPS 3,320,000 3,320,000 3,297,882 99 10,000 20,491 205 12,046 22,118 SUB -TOTAL : 3,320,000 3,320,000 3,297,882 99 10,000 20,491 205 12,046 22,118 UNALLOCATED AUTHORIZATIONS 1,723,380 0 PREPARED 7/17/14, 11:48:36 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 1001 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 ________________________________________________________________________________________________________ TYPE TP Treatment Plant _______________________________ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD _______________________________ MONTH BUDGET PROGRAM CONTINGENCY 11,800 Treatment Plant 32,645,000 49,179,600 21,621,308 66 8,870,000 10,204,500 115 1,921,524 11,023,692 PREPARED 7/17/14, 11:48:36 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5948 SEWER TV INSPECTION, PH2 1,926,165 8,401,000 1,831,996 95 800,000 702,362 88 69,128 94,169 5955 SUSPENDED PIPE SUPPORT 392,000 274,000 387,782 99 40,000 201,548 504 0 4,218 5976 DIABLO RENOVATIONS PH2 3,563,000 2,736,000 3,373,965 95 1,500,000 2,667,069 178 184,183 189,035 5982 PIPE BURST BLANKET 828,000 623,500 408,056 49 100,000 45,642 46 1,129 419,944 5991 P.H. SEWER RENOV PH 2 400,000 2,383,300 133,017 33 200,000 0 0 0 266,983 5993 FORCEMAIN ASSESSMENT 127,000 177,000 96,535 76 50,000 17,278 35 0 30,465 5999 CIPP BLANKET CONTRAST 472,000 213,000 113,619 24 100,000 66,318 66 3,124 358,381 8404 LAFAYETTE SEWER RENOV PH8 2,304,500 2,619,000 2,107,095 91 1,500,000 872,296 58 103,623 197,405 8405 2013 CIPP PROTECT 2,978,000 4,928,000 2,716,031 91 2,500,000 1,998,965 80 416,427 261,969 8410 CATHODIC PROT SYS REPL 200,000 1,000,000 104,862 52 50,000 98,001 196 26,333 95,138 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 2,650,000 624,943 21 550,000 169,677 31 43,518 2,395,057 8413 WCK SEWER REN., PH 10 829,000 2,600,000 802,120 97 1,000,000 528,425 53 7,402 26,880 8415 MARTINEZ PH 4 SEWER REN. 260,000 2,060,000 216,738 83 250,000 190,379 76 17,127 43,262 8417 SURVEY MONUMENT INSTALL 100,000 500,000 98,256 98 50,000 47,556 95 0 1,744 8421 LAFAYETTE SEWER RENOV PH9 350,000 2,060,000 283,089 81 250,000 283,089 113 31,862 66,911 8422 WCK SEWER REN., PH 11 100,000 100,000 88,339 88 100,000 88,339 88 19,321 11,661 8423 NO ORINDA SEWER REN. PH 6 100,000 2,200,000 92,335 92 100,000 92,335 92 677 7,665 SUB -TOTAL : 17,949,665 35,524,800 13,478,778 75 9,140,000 8,069,279 88 923,854 4,470,887 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 325,500 325,500 131,963 41 100,000 1,030 1 0 193,537 8419 COLLECTION SYSTM PLANNING 200,000 1,450,000 100,318 50 120,000 100,318 84 15,890 99,682 SUB -TOTAL 525,500 1,775,500 232,281 44 220,000 101,348 46 15,890 293,219 EXPANSION 5773 SMITH ROAD CAD 124,539 0 124,539 100 0 70,625 0 0 0 5937 ALHAMBRA VALLEY ASSMT DST 200,000 134,600 130,063 65 5,000 11061 21 0 69,937 8412 PH GRAYSON CREEK TRUNK SW 700,000 2,900,000 579,072 83 800,000 190,099 24 16,672 120,928 8418 COL.SYS. MODELING UPGRADE 350,000 550,000 148,397 42 250,000 147,337 59 82,146 201,603 8420 13 -14 DEVELOPMNT SEWERAGE 1,020,000 7,881,000 1,019,942 100 681,000 1,019,942 150 94,236 58 SUB -TOTAL : 2,394,539 11,465,600 2,002,013 84 1,736,000 1,429,064 82 193,054 392,526 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 845,500 568,793 89 75,000 20,969 28 0 71,207 5995 SR AND MTZ BYPASS PUMPS 55,000 74,000 44,391 81 5,000 0 0 0 10,609 6003 SR PUMPING STATION UPGRAD 452,000 458,000 424,331 94 5,000 53,531 71 2,263 27,669 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 0 400,000 0 0 0 49,917 8406 PUMP STATION SAFETY IMPS 549,000 540,000 151,987 28 60,000 151,987 253 72,392 397,013 8407 MARTINEZ BYPASS PUMP 200,000 78,500 91,684 46 1,000 0 0 0 108,316 8409 PS SCADA O&M MANUAL 20,000 20,000 12,480 62 10,000 0 0 0 7,520 8414 NOR PUMPG ST.CHOPPER PUMP 100,000 400,000 19,964 20 200,000 0 0 0 80,036 PREPARED 7/17/14, 11:48:36 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 ---- - -------------------------------------------------------------------------------------------------------- TYPE CS Collection System -------- ------ --- --- - ----- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTO THIS FY YEAR YTD __ ____ MONTH ____ ______ ____ BUDGET ___ __ __ ____ SUB -TOTAL : 2,066,000 2,867,000 1,313,713 64 756,000 226,487 30 74,655 752,287 SUBSTANTIALLY COMPLETE 5973 NO ORINDA SEWER HEN PH 4 2,589,000 2,589,000 2,586,285 100 10,000 6,594 66 0 2,715 8401 WC SEWER RENOV PH9 3,088,000 3,088,000 3,097,032 100 1,000 53,059 306 0 9,032 - SUB -TOTAL : 5,677,000 5,677,000 5,683,317 100 11,000 59,653 542 0 6,317 - UNALLOCATED AUTHORIZATIONS 126,046 0 PROGRAM CONTINGENCY 427,950 0 Collection System 29,166,700 57,309,900 22,710,102 78 11,863,000 9,885,831 83 1,207,453 6,456,598 PREPARED 7/17/14, 11:48:36 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROTECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 453,952 51 645,400 453,952 70 132,470 432,448 SUB -TOTAL : 886,400 645,400 453,952 51 645,400 453,952 70 132,470 432,448 MANAGEMENT INFO SYSTEMS 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,501,719 98 1,100,000 484,435 44 75,086- 144,281 8227 GDI TREATMENT PLANT 500,000 525,800 222,444 45 150,000 0 0 0 277,556 8232 GDI /SMMS REPLACEMENT 750,000 833,000 444,920 59 450,000 193,773 43 62,093- 305,080 SUB -TOTAL 7,896,000 6,843,800 7,169,083 91 1,700,000 678,208 40 137,179- 726,917 PROTECTS 8207 GENERAL SECURITY ACCESS 60,000 73,000 47,616 79 10,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 933,000 1,021,000 840,398 90 90,000 110,969 123 11,408 92,602 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 218,769 100 60,000 19,853 33 0 231 8225 IMHOFF TRIANGLE DEVLPMENT 63,000 55,100 58,321 93 51000 14,776 296 0 4,679 8226 SEISMIC IMPROVEMENTS HOE 5,941,000 6,221,000 5,846,785 98 1,800,000 2,637,429 147 297,837 94,215 8229 MARTINEZ EASEMENT ACQUIS 130,000 144,000 115,052 89 5,000 475 10 0 14,948 8230 CAPITAL LEGAL SERVICES 210,000 465,000 79,285 38 70,000 4,753 7 974 130,715 8233 CSOD FACILITY IMPROVEMENT 200,000 350,000 161,105 81 30,000 24,221 81 946 38,895 8234 HOB IMPROVEMENTS 334,000 1,385,000 234,986 70 160,000 75,430 47 6,694- 99,014 8236 DISTRICT BASEMENTS 140,000 740,000 55,496 40 75,000 55,496 74 7,374 84,504 8237 BUFFER & RENTAL PROP. IMP 90,000 300,000 0 0 30,000 0 0 0 90,000 9999 CAPITAL PROJECT CLEARING 0 36,500 59,998- 0 1,000 60,000- 0 82,131- 59,998 SUB -TOTAL : 8,320,000 10,964,600 7,597,815 91 2,336,000 2,883,402 123 229,714 722,185 COMPLETED PROJECTS 8513 2012 -13 EQUIP & VEHICLES 793,643 793,643 793,643 100 0 11,187- 0 0 0 SUB -TOTAL : 793,643 793,643 793,643 100 0 11,187- 0 0 0 UNALLOCATED AUTHORIZATIONS 2,066,461 0 PROGRAM CONTINGENCY 176,150 0 General Improvements 20,138,654 19,247,443 16,014,493 80 4,681,400 4,004,375 86 225,005 4,124,161 0") PREPARED 7/17/14, 11:48:36 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2014 --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROTECT EXPENDED SXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,757,500 1,759,000 1,760,385 100 105,000 304,102 290 17,918 2,885- 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 51000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 321,000 264,855 95 51000 699 14 0 15,145 7299 CONCORD LANDSCAPE PROTECT 3,915,000 4,336,000 3,674,240 94 3,060,000 1,455,807 48 10,696- 240,760 7300 REFINERY RECYCLED WATER 595,000 406,100 223,729 38 100,000 167,382 167 19,381 371,271 7306 ZONE 1 RECYCLED WATER 220,000 3,271,000 35,059 16 220,000 35,059 16 1,763 184,941 SUB -TOTAL : 6,787,500 10,127,800 5,968,352 88 3,495,000 1,963,049 56 28,366 819,148 UNALLOCATED AUTHORIZATIONS 1,650 0 PROGRAM CONTINGENCY 40,350 0 Recycled Water 6,829,500 10,127,800 5,968,352 87 3,495,000 1,963,049 56 28,366 861,148 GRAND TOTAL 88,779,854 135,864,743 66,314,255 0 28,909,400 26,057,755 0 3,382,348 22,465,599 �j / CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE, 2014 4,500,000 (4) 52,193,211 54,700,000 (7,000,000) 52,200,000 52,237,663 100.00% 9,324.26 84,632.88 93,957.14 (3) (5) (6) 19.80 19.80 9,324.26 84,652.68 93,976.94 P NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of June, 2014 was 0.220 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.217 %. (5) The market value of the portfolio on June 30, 2014 was $52,237,663. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2190 - -- 1 (1) 42,200,000 37,700,000 4,500,000 42,200,000 42,244,452 80.84% 6,952.60 74,349.56 81,302.16 897 Abbey National Comm Pa 12123113 06119114 0 0.29 0 5,000,000 (5,000,000) 0 0 0.00% 725.00 6,444.44 7,169.44 898 Union Bank of Calif. NCD 12/23/13 06123/14 0 0.23 0 2,000,000 (2,000,000) 0 0 0.00% 230.00 2,044.44 2,274.44 899 Union Bank of Calif. Comm Pa 04/24/14 07/25/14 25 0.14 4,998,211 5,000,000 5,000,000 4,998,211 9.58% 583.33 738.89 1,322.22 900 Toyota Motor Credit Comm Pa 04/24/14 10/21/14 113 0.20 4,995,000 5,000,000 5,000,000 4,995,000 9.58% 833.33 1,055.55 1,888.88 4,500,000 (4) 52,193,211 54,700,000 (7,000,000) 52,200,000 52,237,663 100.00% 9,324.26 84,632.88 93,957.14 (3) (5) (6) 19.80 19.80 9,324.26 84,652.68 93,976.94 P NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of June, 2014 was 0.220 %. (3) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (4) The weighted average yield of the total Sewer Construction portfolio is 0.217 %. (5) The market value of the portfolio on June 30, 2014 was $52,237,663. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 7/15/14, 17:52:03 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------ ----------- --- ---- ---- -- - - -- -- CURRENT ASSETS CASH TEMPORARY INVESTMENTS ACCRUED INTEREST A/R SUBROGATION RECOVERY A/R DUE FROM R/E DUE FROM SIC DUE FROM DEBT FUND TOTAL ASSETS LIABILITIES DUE TO R/E DUE TO SIC DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE GASB10 ACTUARIAL RESERVE UNEARNED INTEREST UNAMORTIZED DISCOUNT TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 205,011.72 4,300,000.00 2,358.51 .00 81,439.06 9,935.00 .00 60,318.87 - 9,565.33- .00 6,385.34- .00 1,000,000.00- .00 .00 .00 .00 2,400,000.00 - 1,282,640.80- .00 814,678.16 654,512.11- - ------- - - - --- 4,598,744.29 -------- - - ---- -------------- 1,076,269.54- 3,522,474.75- -------------- 4,598,744.29- -------------- -------------- PREPARED 07/15/14, 13:17:28 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M + SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M + SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HEW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 12/2014 PERIOD ENDING: 6/30/2014 - - - - -- MONTH -TO -DAYS -- - - - - -- - - - - -- YEAR -TO -DATE -------- ANNUAL BUDGET Actual Variance f Budget Actual Variance $ BUDGET It 280 262 18- 6.43- 3,250 2,385 865- 26.62- 3,250 73.38 0 0 0 .00 0 23,212 23,212 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 280 262 18- 6.43- 3,250 25,597 22,347 687.60 3,250 787.60 650 629 21- 3.23- 7,800 5,725 2,075- 26.60- 7,800 73.40 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 650 629 21- 3.23- 7,800 5,725 2,075- 26.60- 7,800 73.40 324 228 96- 29.63- 3,800 2,070 1,730- 45.53- 3,800 54.47 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 600,000 600,000 0 .00 600,000 100.00 31,500 21,120 10,380- 32.95- 31,500 21,120 10,380- 32.95- 31,500 67.05 31,824 21,348 10,476- 32.92- 635,300 623,190 _______ ______ 12,110- _ _ ____ 1.91- _____ _ _ __ ______ 635,300 _ _ _ _ __ 98.09 ___ _ _ _ ___ ___ _________ 32,754 _____________ _________ 22,239 ___ _ 10,515- ________ _____ 32.10- _______ 646,350 _____ 654,512 8,162 1.26 646,350 101.26 i PREPARED 07/15/14, 13:16:49 PROGRAM SELFBXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT • SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 12/2014 PERIOD ENDING: 6/30/14 - - - - -- MONTH-TO-DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance k Budget Actual Variance k BUDGET i 20,837 372 20,465 98.21 250,000 60,361 189,639 75.86 250,000 24.14 1,250 2,504 1,254- 100.32- 15,000 32,318 17,318- 115.45- 15,000 215.45 3,337 6,357 3,020- 90.50- 40,000 39,257 743 1.86 40,000 98.14 25,424 9,233 16,191 63.68 305,000 131,936 173,064 56.74 305,000 43.26 0 0 0 .00 0 55,000 55,000- .00 0 .00 8,337 2,667 5,670 68.01 100,000 125,259 25,259- 25.26- 100,000 125.26 2,924 0 2,924 100.00 35,000 0 35,000 100.00 35,000 .00 11,261 2,667 8,594 76.32 135,000 180,259 45,259- 33.53- 135,000 133.53 837 0 837 100.00 10,000 0 10,000 100.00 10,000 .00 1,250 453 797 63.76 15,000 2,004 12,996 86.64 15,000 13.36 424 0 424 100.00 5,000 0 5,000 100.00 5,000 .00 0 0 0 .00 351,000 366,338 15,338- 4.37- 351,000 104.37 0 0 0 .00 100,000 133,375 33,375- 33.38- 100,000 133.38 0 0 0 .00 0 0 0 .00 0 .00 1,500 0 1,500 100.00 1,500 766 734 48.93 1,500 51.07 - 4,011 - - -- -- 453 - - - -- 3,558 - -- 88.71 - ------------ 482,500 ------------ 502,483 - - -- 19,983- --------- 4.14- 482,500 - -- 104.14 40,696 12,353 28,343 69.65 922,500 814,678 107,822 11.69 922,500 88.31 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JUNE, 2014 INVESTMENTS (cents omitted) DATE OF B.O.M. E.O.M. MONTH CUMULATIVE CUMULATIVE Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MARKET VALUE Portfolio 519 State of Calif. LAW 10/99- - - - - -- 1 (1) 4,300,000 4,300,000 4,300,000 4,303,718 100.00% (3) 4,300,000 4,300,000 0 4,300,000 4,303,718 100.00% (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of June, 2014 was 0.220 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.220 %. (4) The market value of the portfolio on June, 2014 was $4,303,718. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INTEREST INCOME CURRENT B.O.M. E.O.M. MONTH CUMULATIVE CUMULATIVE 777.53 9,278.03 10,055.56 777.53 9,278.03 10,055.56 (89.23) (89.23) 777.53 9,188.80 9,966.33 PREPARED 7/15/14, 17:52:03 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 12/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS 295,581.15 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 70,127.93 DUE FROM R/E 59,742,287.37 DUE FROM SIC 401,789.42 DUE FROM S/I .00 TOTAL ASSETS - ------- -- - - -- 65,922,285.87 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 187,119.25 - DUE TO SIC 20,599,957.72 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 702,245.40 - BONDS PAYABLE 39,875,000.00 - BOND ACR INTEREST PAYABLE 673,380.00 - DEFERRAL -BOND REFUNDING TOTAL LIABILITIES ------- - - - - 62,037,702.37 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,701,107.36 REVENUE SUMMARY 5,585,690.86 - TOTAL FUND EQUITY 3,884,583.50 - TOTAL LIABILITIES AND FUND EQUITY -------------- 65,922,285.87 - -------------- -------------- PREPARED 07/15/14, 14:31:39 PROGRAM DEBTREV ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST INCOME 4551 2002 BOND INTEREST INCOME 4552 RECYC H2O LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 6/30/2014 PAGE 1 ACCOUNTING PERIOD 12/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance t Budget Actual Variance s BUDGET t 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 25,000 33,644 8,644 34.58 25,000 30,894 5,894 23.58 25,000 123.58 0 9,019- 9,019- .00 5,563,816 5,554,797 9,019- .16- 5,563,816 99.84 25,000 24,625 375- 1.50- 5,588,816 5,585,691 - - - -- ------ 3,125- - - - - -- --- .06- - - - - -- ------ 5,588,816 - - - - -- 99.94 --- - - - - -- ------ - - - - -- 25,000 ------- - - - - -- ------ 24,625 - - - - -- --- 375- - - - - -- ------ 1.50- - - - - -- 5,588,816 ------ - 5,585,691 3,125- .06- 5,588,816 99.94 PREPARED 07/15/14, 14:31:36 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE + DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE PUND EXPENSE REPORT PERIOD ENDING: 6/30/2014 PAGE 1 ACCOUNTING PERIOD 12/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance t Budget Actual Variance k BUDGET $ 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 22,538 22,538 0 .00 22,538 100.00 566,241 554,154 12,087 2.13 1,681,696 1,678,570 3,126 .19 1,681,696 99.81 566,241 554,154 12,087 2.13 1,704,234 1,701,107 3,127 - - - - -- --- .18 - - - - -- 1,704,234 ------ - - - - -- 99.82 --- - - - - -- - ----- - - - - -- 566,241 ------- - - - - -- ------ 554,154 - - - - -- --- 12,087 - - - - -- ------ 2.13 - - - - -- 1,704,234 ------ - - - - -- ------ 1,701,107 3,127 .18 1,704,234 99.82