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HomeMy WebLinkAbout04.d. Receive July 2014 Financial Statements and Investment Reports.FINANCIAL STATEMENT SUMMARY
July 2014
O & M Revenue
July 2014
Actual Budget Variance
O & M Expenses 9,133 9,851 718
7.3%
Year- to- date Favorable Variance > $10K:
Total Labor Charges
Directors Fees & Expenses
Chemicals
Utilities
Repairs & Maintenance
Hauling & Disposal
Professional & Legal
Outside Services
Materials & Supplies
Other Expenses
Year- to- date Unfavorable Variance > $10K:
Prepared by: J. Weeks
YEAR -TO -DATE
Actual Budget Variance
275 181 94
52.2%
YEAR -TO -DATE
Actual Budget Variance
9,133 9,851 718
7.3%
0
0
98
70
249
47
39
140
100
50
IL X
Total Labor Charges
(75)
Chemicals
0
Utilities
0
Repairs & Maintenance
0
Hauling & Disposal
0
Professional & Legal
0
Outside Services
0
Materials & Supplies
0
Self- Insurance Expense
0
Other Expenses
0
718
y.d.
CENTRAL CONTRA COSTA SANITARY DISTRICT
August 14, 2014
TO: THE BOARD OF DIRECTORS
VIA: THEA VASSALLO
FROM: JAMIE KING
SUBJECT: O & M Expense Variance Analysis
The following are brief year -to -date variance explanations at major category levels through period ending July, 2014:
Expense
Categories Budgeted
Repairs & Maintenance 489,290
Outside Services 308,066
Favorable /(Unfavorable)
Actual Variance
Explanation
240,157 249,133 Lower due to budget spread over 12 months versus actual expense occurring sporadically
throughout the year.
162,227 145,839 Lower due to budget spread over 12 months versus actual expense occurring sporadically
throughout the year.
CENTRAL CONTRA COSTA SANITARY DISTRICT
August 19, 2014
TO: THE BOARD OF DIRECTORS
VIA: THEA VASSALLO
FROM: JAMIE KING �
SUBJECT: Sewer Construction Wevenue Variance Analysis
The following are brief year -to -date variance explanations at major category levels through period ending July, 2014:
Revenue Favorable /(Unfavorable)
Categories Budgeted Actual Variance
Explanation
Facilities Capacity Fees 490,833 987,897 497,064 Large payments received for Broadway Plaza expansion
and Newell Village commercial and residential project.
PREPARED 8/11/14, 13:51:31 2015 STATEMENT OF NET ASSETS PAGE 1
PROGRAM /GM263L ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
001 RUNNING EXPENSE
----------------------------------------------------------------------------------------------------- -------------------------------
CURRENT ASSETS
CASH
570,847.17 -
PETTY CASH
3,300.00
PAYROLL CLEARING
1,500.00
ACCOUNTS RECEIVABLE
12,730,379.14
ALLOWANCE FOR UNCOLL A/R
.00
OVERTIME INSPECTION A/R
2,012.00
ACCOUNTS RECEIVABLE -COBRA
.00
A /R -SSC DIRECT BILL
2,811.88
COMPUTER PURCHASE PROGRAM
11,331.09
DEPOSITS TO BANK ESCROW
100,772.18
PREPAID INSURANCE
.00
PREPAID EXPENSES
930,273.35
PREPAID RETIREMENT
22,296,473.06
SUPPLIES & MATERIAL INV
2,066,557.53
DUE FROM SIC
48,515,301.38
DUE FROM S/I
32,554.00
DUE FROM DEBT FUND
.00
TOTAL CURRENT ASSETS
86,122,418.44
NET PROPERTY, PLANT & EQUIPMENT
LAND
17,320,569.91
INTANGIBLE ASSETS
4,812,127.00
ACCUM DEPR - INTANGIBLE
.00
BUILDINGS
42,196,084.95
ACC DEPR - BUILDINGS
9,158,947.67 -
TREATMENT PLANT
303,606,835.06
ACC DEPR- TREATMENT PLANT
190,858,122.18 -
PUMPING STATIONS
54,956,573.93
ACC DEPR - PUMPING STATIONS
26,503,493.34 -
SEWAGE COLLECTION FACIL
318,206,017.21
OUTFALL SEWERS
11,339,297.72
FURNITURE & EQUIPMENT
10,025,825.89
ACC DEPR -FURN & EQUIP
6,473,326.95 -
VEHICLES
6,721,030.87
ACC DEPR- VEHICLES
4,339,676.46 -
RECY WATER INFRASTRUCTURE
17,127,656.00
ACCUM DEPRC -RELY WATER
6,527,310.63 -
ACC DEPR - SEWAGE COL SYS
57,348,606.23 -
ACC DEPR - OUTFALL
3,163,442.65 -
CONTRIBUTED SEWER LINES
152,297,245.79
ACC DEPR - CONTRIB ASSETS
53,161,229.08 -
CONSTRUCTION IN PROGRESS
27,508,157.78
TOTAL NET PROPERTY, PLANT & EQUIPMENT 608,583,266.92
TOTAL ASSETS 694,705,685.36
-------- - - - - --
--------------
LIABILITIES
DUE TO SIC 25,004,262.05-
PREPARED 8/11/14, 13:51:31
2015 STATEMENT OF NET ASSETS PAGE 2
PROGRAM /GM263L
ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
AS OF 7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
001 RUNNING EXPENSE
------------------------------------------------------------------------------------------------------------------------------------
DUE TO S/I
671,235.70 -
DUE TO DEBT FUND
59,555,168.12 -
ACCOUNTS PAYABLE
619,487.98 -
SALES TAX PAYABLE
9,087.42 -
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
1,989,467.71 -
UNION DUES WITHHELD
.00
OTHER PAYROLL WITHHOLDING
4,797.12 -
WELLNESS PAYMENTS
.00
KAISER PERMANENTE
.00
HEALTH NET
.00
OCCUPATIONAL HEALTH
.00
DISABILITY INS
182.74
LIFE INS
.00
DELTA DENTAL
164.28
POST EMP. BENEFIT -OPEB
1,417,721.51 -
CAFETERIA PLAN PAYABLE
82,389.12 -
PERMIT CLEARING
413.80 -
WORKERS' COMP INS PAYABLE
207,295.45
ACCRUED COMPENSATED ABS.
3,643,856.98 -
REFUNDABLE DEPOSITS
23,280.00 -
ACCRUED INTEREST PAYABLE
.00 '
MISC DEPOSITS /LIABILITIES
103,538.96 -
REIMBURSEMENT FEES
107,111.02-
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 -
97,645,412.51-
75,301,279.00-
273,024,467.25-
11,299,961.50-
9,133,098.88
274,980.80-
93,995,437.63-
600,710,247.73-
--------------
694,705,685.36-
--------------
--------------
PREPARED 8/11/14, 8:24:16
REVENUE SUMMARY REPORT
PAGE
1
PROGRAM /GM270L
8% OF YEAR LAPSED
ACCOUNTING PERIOD
1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
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
15,791
78,354
62,563
396.2
15,791
78,354
62,563
396.2
189,500
41.3
2300 SEWER SVC CHRG - COUNTY
0
0
0
.0
0
0
0
.0
68,227,800
.0
2400 SEWER SVC CHRG - DIRECT
0
1,279-
1,279-
.0
0
1,279-
1,279-
.0
1,052,800
.1-
2500 SEWER SVC CHRG -PRIOR YEAR
1,925-
0
1,925
100.0-
1,925-
0
1,925
100.0-
23,100-
.0
SEWER SERVICE CHARGES
13,866
77,075
63,209
455.9
13,866
77,075
63,209
455.9
69,447,000
.1
2600 SERVICE CHARGES - CONCORD
0
0
0
.0
0
0
0
.0
13,500,000
.0
SERVICE CHARGES - CONCORD
0
0
0
.0
0
0
0
.0
13,500,000
.0
1000 PERMIT /APPLICATION FEES
27,500
28,194
694
2.5
27,500
28,194
694
2.5
330,000
8.5
1700 SEPTIC TANK DUMPING
5,800
7,260
1,460
25.2
5,800
7,260
1,460
25.2
69,600
10.4
1900 OVERTIME INSPECTION
1,000
1,206
206
20.6
1,000
1,206
206
20.6
12,000
10.1
2000 SIDE SEWER INSPECTION
45,833
75,236
29,403
64.2
45,833
75,236
29,403
64.2
550,000
13.7
2700 SALES
166
75
91-
54.8-
166
75
91-
54.8-
2,000
3.8
2900 OTHER SERVICE CHARGES
0
0
0
.0
0
0
0
.0
150,000
.0
3000 INDUSTRIAL PERMIT FEES
7,916
1,207
6,709-
84.8-
7,916
1,207
6,709-
84.8-
95,000
1.3
3200 NEW INDUSTRY PERMIT FEES
833
0
833 -
100.0-
833
0
833-
100.0-
10,000
.0
3301 POLLUTION PREVENTION
0
0
0
.0
0
0
0
.0
24,000
.0
3500 LEASE RENTAL INCOME
62,000
64,192
2,192
3.5
62,000
64,192
2,192
3.5
566,000
11.3
3600 PRETREATMENT PROGRAM FINE
0
0
0
.0
0
0
0
.0
2,000
.0
3801 RECYCLED WATER
0
9,717
9,717
.0
0
9,717
9,717
.0
103,000
9.4
4300 ANNEXATION CHARGES
2,000
4,365
2,365
118.3
2,000
4,365
2,365
118.3
24,000
18.2
4500 INTEREST INCOME
0
2
2
.0
0
2
2
.0
90,000
.0
5500 STORMWATER PROGRAM
0
0
0
.0
0
0
0
.0
245,000
.0
5600 HOUSE HAZARD WASTE REIMB
4,000
4,661
661
16.5
4,000
4,661
661
16.5
895,000
.5
6000 MISCELLANEOUS INCOME
9,583
1,791
7,792-
81.3-
9,583
1,791
7,792-
81.3-
115,000
1.6
6400 RIGHT -OF -WAY FEES
166
0
166 -
100.0-
166
0
166 -
100.0-
2,000
.0
OTHER REVENUES
166,797
197,906
31,109
18.7
166,797
197,906
31,109
18.7
3,284,600
6.0
FUND TOTALS
0
180,663 274,981 94,318 52.2 180,663 274,981 94,318 52.2 86,231,600 .3
PREPARED 8/11/14, 11:49:36
EXPENSE
SUMMARY REPORT
BY DISTRICT
PAGE
1
PROGRAM /GM275L
8% OF YEAR LAPSED
ACCOUNTING PERIOD
1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
OBJ
------- - - - -
-- MONTH -TO- DATE------- -
- - - --
------- -- -- --
-YEAR -TO- DATE--------
-
- - - --
ANNUAL
NO
------------------------------------------------------------------------------------------------------------------------------------
ACCOUNT TITLE
BUDGET
ACTUAL
VARIANCE
i
BUDGET
ACTUAL
VARIANCE
%
BUDGET
!k
0101
SALARIES & WAGES- MGMNT.
197,381
181,963
15,418
7.8
197,381
181,963
15,418
7.8
2,368,609
7.7
0102
SALARIES & WAGES -NON MGMT
2,109,937
2,031,990
77,947
3.7
2,109,937
2,031,990
77,947
3.7
25,319,409
8.0
0103
SALARIES & WAGES -COMP ABS
25,000
68,132
43,132-
172.5-
25,000
68,132
43,132-
172.5-
300,000
22.7
0105
OVERTIME
79,829
77,318
2,511
3.1
79,829
77,318
2,511
3.1
958,128
8.1
0106
STANDBY PAID
18,417
18,479
62-
.3-
18,417
18,479
62-
.3-
221,023
8.4
0110
SALARY VACANCY
45,747-
0
45,747 -100.0
45,747-
0
45,747 -100.0
549,000-
.0
SALARIES & WAGES
2,384,817
2,377,882
6,935
.3
2,384,817
2,377,882
6,935
.3
28,618,169
8.3
0201
WORKERS' COMPENSATION INS
42,012
38,509
3,503
8.3
42,012
38,509
3,503
8.3
504,377
7.6
0202
STATE UNEMPLOYMENT INSUR
0
0
0
.0
0
0
0
.0
30,000
.0
0203
FEDERAL MEDICARE TAX
33,368
35,787
2,419-
7.2-
33,368
35,787
2,419-
7.2-
400,644
8.9
0204
MEDICAL & HEALTH INSUR
881,849
806,986
74,863
8.5
881,849
806,986
74,863
8.5
10,582,456
7.6
0205
RETIREMENT CONTRIBUTION
1,709,748
1,700,982
8,766
.5
1,709,748
1,700,982
8,766
.5
25,517,180
6.7
0206
DEFERRED COMP. CONTRIB
136,695
148,535
11,840-
8.7-
136,695
148,535
11,840-
8.7-
1,640,588
9.1
0207
DENTAL INSURANCE
80,900
76,024
4,876
6.0
80,900
76,024
4,876
6.0
971,098
7.8
0208
LONG -TERM DISABILITY INS
6,332
5,362
970
15.3
6,332
5,362
970
15.3
76,199
7.0
0209
LIFE INSURANCE
19,550
9,234
10,316
52.8
19,550
9,234
10,316
52.8
234,846
3.9
0211
ACCRUED COMPENSATED ABS
30,000
7,152-
37,152
123.8
30,000
7,152-
37,152
123.8
360,000
2.0-
0212
BENEFIT VACANCY
107,832-
0
107,832 -100.0
107,832-
0
107,832 -100.0
1,294,000-
.0
0213
OPEB CONTRIBUTION
2,810,000
2,810,000
0
.0
2,810,000
2,810,000
0
.0
2,810,000
100.0
EMPLOYEE BENEFITS
5,642,622
5,624,267
18,355
.3
5,642,622
5,624,267
18,355
.3
41,833,388
13.4
0250
CAPITALIZED ADM OVERHEAD
317,241-
216,776-
100,465-
31.7
317,241-
216,776-
100,465-
31.7
3,806,958-
5.7
CAPITALIZED ADM OVERHEAD
317,241-
216,776-
100,465-
31.7
317,241-
216,776-
100,465-
31.7
3,806,958-
5.7
TOTAL LABOR CHARGES
7,710,198
7,785,373
75,175-
1.0-
7,710,198
7,785,373
75,175-
1.0-
66,644,599
11.7
0301
DIRECTOR MEETING FEES
5,435
6,631
1,196-
22.0-
5,435
6,631
1,196-
22.0-
65,224
10.2
0302
BOARD TRAINING AND CONF
5,333
4,786
547
10.3
5,333
4,786
547
10.3
64,000
7.5
0303
BOARD HEALTH BENEFITS
5,881
5,871
10
.2
5,881
5,871
10
.2
70,576
8.3
DIRECTOR FEES & EXPENSES
16,649
17,288
639-
3.8-
16,649
17,288
639-
3.8-
199,800
8.7
0402
LIME
29,166
0
29,166
100.0
29,166
0
29,166
100.0
350,000
.0
0403
POLYMER
37,499
0
37,499
100.0
37,499
0
37,499
100.0
450,000
.0
0404
BOILER CHEMICALS
5,833
0
5,833
100.0
5,833
0
5,833
100.0
70,000
.0
0406
OTHER CHEMICALS
43,333
27,393
15,940
36.8
43,333
27,393
15,940
36.8
520,000
5.3
0407
HYPOCHLORITE
17,916
8,476
9,440
52.7
17,916
8,476
9,440
52.7
215,000
3.9
CHEMICALS
133,747
35,869
97,878
73.2
133,747
35,869
97,878
73.2
1,605,000
2.2
0501
ELECTRICAL
82,756
30,579
52,177
63.0
82,756
30,579
52,177
63.0
1,593,100
1.9
0502
NATURAL GAS
3,624
433
3,191
88.1
3,624
433
3,191
88.1
2,396,500
.0
0503
LAND -FILL GAS
0
0
0
.0
0
0
0
.0
450,000
.0
0504
WATER
8,435
2,702
5,733
68.0
8,435
2,702
5,733
68.0
101,250
2.7
0505
TELEPHONE
26,706
17,600
9,106
34.1
26,706
17,600
9,106
34.1
320,500
5.5
UTILITIES
121,521
51,314
70,207
57.8
121,521
51,314
70,207
57.8
4,861,350
1.1
oc_�
PREPARED 8/11/14, 11:49:36
EXPENSE
SUMMARY REPORT BY
DISTRICT
PAGE
2
PROGRAM /GM275L
8% OF YEAR LAPSED
ACCOUNTING PERIOD
1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
OBJ
------- - - - - --
MONTH -TO- DATE------- -
- - - -- -----
--- - - - - --
YEAR -TO- DATE--------
-
- - - --
ANNUAL
NO ACCOUNT TITLE
------------------------------------------------------------------------------------------------------------------------------------
BUDGET
ACTUAL
VARIANCE
$
BUDGET
ACTUAL
VARIANCE
%
BUDGET
%
0601 OUTSIDE VEH /EQUIP REPAIR
6,450
2,858
3,592
55.7
6,450
2,858
3,592
55.7
77,400
3.7
0602 VEHIC /EQUIP REPAIR MAINT
11,666
8,837
2,829
24.2
11,666
8,837
2,829
24.2
140,000
6.3
0603 GENERAL REPAIRS & MAINT
90,369
73,498
16,871
18.7
90,369
73,498
16,871
18.7
1,084,500
6.8
0604 OUTSIDE REPAIRS & MAINT.
250,891
27,777
223,114
88.9
250,891
27,777
223,114
88.9
3,010,851
.9
0605 COMPUTER REPAIRS & MAINT
128,664
123,472
5,192
4.0
128,664
123,472
5,192
4.0
584,011
21.1
0606 REAL PROPERTY REPAIRS
1,250
3,715
2,465-
197.2-
1,250
3,715
2,465-
197.2-
15,000
24.8
REPAIRS & MAINTENANCE
489,290
240,157
249,133
50.9
489,290
240,157
249,133
50.9
4,911,762
4.9
0701 ASH REMOVAL
12,666
8,993
3,673
29.0
12,666
8,993
3,673
29.0
152,000
5.9
0702 SLUDGE REMOVAL
2,083
0
2,083
100.0
2,083
0
2,083
100.0
25,000
.0
0703 GRIT REMOVAL
7,500
1,011
6,489
86.5
7,500
1,011
6,489
86.5
90,000
1.1
0704 JANITORIAL & REFUSE REMOV
24,122
20,897
3,225
13.4
24,122
20,897
3,225
13.4
289,500
7.2
0705 SPOILS REMOVAL
50
0
50
100.0
50
0
50
100.0
30,000
.0
0706 HAZARDOUS WASTE DISPOSAL
33,640
6,649
26,991
80.2
33,640
6,649
26,991
80.2
403,700
1.6
0707 MOBILE COLLECTION -HHW
4,166
0
4,166
100.0
4,166
0
4,166
100.0
50,000
.0
HAULING & DISPOSAL
84,227
37,550
46,677
55.4
84,227
37,550
46,677
55.4
1,040,200
3.6
0801 PROFESSIONAL SERVICES
11,961
3,361
8,600
71.9
11,961
3,361
8,600
71.9
143,550
2.3
�._...._'
0802 LEGAL SERVICES -BOARD
6,666
40
6,626
99.4
6,666
40
6,626
99.4
80,000
.1
0803 LEGAL SERVICES -STAFF
26,314
2,275
24,039
91.4
26,314
2,275
24,039
91.4
315,850
.7
PROFESSIONAL & LEGAL SERV
44,941
5,676
39,265
87.4
44,941
5,676
39,265
87.4
539,400
1.1
0901 OUTSIDE SAFETY SERVICES
8,431
1,200
7,231
85.8
8,431
1,200
7,231
85.8
101,200
1.2
0902 TECHNICAL SERVICES
232,821
109,915
122,906
52.8
232,821
109,915
122,906
52.8
2,794,020
3.9
0903 DATA PROCESSING SERVICES
25
0
25
100.0
25
0
25
100.0
300
.0
0904 OTHER PUBLIC AGENCY SERVS
58,782
49,479
9,303
15.8
58,782
49,479
9,303
15.8
311,400
15.9
0905 REPROGRAPHIC SERVICES
674
327
347
51.5
674
327
347
51.5
8,101
4.0
0906 RECRUITMENT
7,333
1,306
6,027
82.2
7,333
1,306
6,027
82.2
88,000
1.5
OUTSIDE SERVICES
308,066
162,227
145,839
47.3
308,066
162,227
145,839
47.3
3,303,021
4.9
1001 SELF - INSURANCE EXPENSE
650,000
650,000
0
.0
650,000
650,000
0
.0
650,000
100.0
SELF - INSURANCE EXPENSE
650,000
650,000
0
.0
650,000
650,000
0
.0
650,000
100.0
1101 OFFICE EQUIPMENT /SUPPLIES
15,068
17,472
2,404-
16.0-
15,068
17,472
2,404-
16.0-
180,880
9.7
1102 GASOLINE, OIL & FUEL
22,666
16,203
6,463
28.5
22,666
16,203
6,463
28.5
272,000
6.0
1103 OPERATING SUPPLIES
103,704
29,642
74,062
71.4
103,704
29,642
74,062
71.4
1,244,610
2.4
1104 OPERATING FUEL
2,750
0
2,750
100.0
2,750
0
2,750
100.0
33,000
.0
1105 LABORATORY SUPPLIES
12,957
2,503
10,454
80.7
12,957
2,503
10,454
80.7
155,500
1.6
1106 SAFETY SUPPLIES
11,516
3,321
8,195
71.2
11,516
3,321
8,195
71.2
138,325
2.4
1108 INVENTORY OVER /SHORT
0
120-
120
.0
0
120-
120
.0
0
.0
MATERIALS & SUPPLIES
168,661
69,021
99,640
59.1
168,661
69,021
99,640
59.1
2,024,315
3.4
1201 RENTS & LEASES
19,372
10,981
8,391
43.3
19,372
10,981
8,391
43.3
170,501
6.4
1202 PUBLIC AGENCY FEES
9,790
2,062
7,728
78.9
9,790
2,062
7,728
78.9
487,410
.4
1203 PUBLIC INFORMATION
28,040
34,728
6,688-
23.9-
28,040
34,728
6,688-
23.9-
336,500
10.3
PREPARED 8/11/14, 11:49:36
EXPENSE
SUMMARY REPORT
BY DISTRICT
PAGE
3
PROGRAM /GM275L
8% OF YEAR LAPSED
ACCOUNTING PERIOD
1/2015
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
OBJ
------- - - - - -- MONTH -TO- DATE------- -
- - - --
----- -- ---- --- YEAR -TO- DATE--------
-
- - - --
ANNUAL
NO ACCOUNT TITLE
------------------------------------------------------------------------------------------------------------------------------------
BUDGET
ACTUAL
VARIANCE
%
BUDGET
ACTUAL
VARIANCE
:
BUDGET
1204 TUITION REIMBURSEMENT
5,111
0
5,111
100.0
5,111
0
5,111
100.0
61,370
.0
1205 TECH TRAIN, CONF & MEETS
37,241
22,648
14,593
39.2
37,241
22,648
14,593
39.2
446,995
5.1
1206 CERTIFICATION & LICENSES
1,999
1,499
500
25.0
1,999
1,499
500
25.0
24,023
6.2
1207 CLAIMS
41
0
41
100.0
41
0
41
100.0
501
.0
1208 SUBSCRIPTION /PUBLICATION
2,662
333
2,329
87.5
2,662
333
2,329
87.5
32,073
1.0
1209 MILEAGE REIMBURSEMENTS
813
226
587
72.2
813
226
587
72.2
9,840
2.3
1210 PUBLIC NOTICES
507
0
507
100.0
507
0
507
100.0
6,100
.0
1211 OUTSIDE ORGANIZATION FEES
6,903
1,348
5,555
80.5
6,903
1,348
5,555
80.5
362,664
.4
1212 EMPLOYEE MEMBERSHIPS
3,346
4,610
1,264-
37.8-
3,346
4,610
1,264-
37.8-
40,271
11.4
1213 MISCELLANEOUS
3,131
198
2,933
93.7
3,131
198
2,933
93.7
37,700
.5
1214 ELECTION EXPENSE
0
0
0
.0
0
0
0
.0
350,000
.0
1216 PROFESSIONAL EXP REIMB
4,458
0
4,458
100.0
4,458
0
4,458
100.0
53,500
.0
OTHER EXPENSES
123,414
78,633
44,781
36.3
123,414
78,633
44,781
36.3
2,419,448
3.3
NET EXPENSES
9,850,714
9,133,108
717,606
7.3
9,850,714
9,133,108
717,606
7.3
88,198,895
10.4
TOTAL EXPENSE
9,850,714
9,133,108
717,606
7.3
9,850,714
9,133,108
717,606-
7.3
88,198,895
10.4
PREPARED 8/11/14, 14:54:08
EXPENSE
SUMMARY REPORT BY
DEPT (SUMMARY)
PAGE
1
PROGRAM /GM278L
RUNNING EXPENSE
FUND
ACCOUNTING PERIOD
1/2015
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
-------------
MONTH -TO- DATE------- - - - ---
-------- - - - -
-- YEAR -TO- DATE-------- -
- - - --
ANNUAL
ACCOUNT TITLE
------------------------------------------------------------------------------------------------------------------------------------
BUDGET
ACTUAL
VARIANCE
$
BUDGET
ACTUAL
VARIANCE
$
BUDGET
$
SALARIES & WAGES
464,125
437,105
27,020
5.8
464,125
437,105
27,020
5.8
5,569,575
7.8
EMPLOYEE BENEFITS
3,703,689
3,579,445
124,244
3.4
3,703,689
3,579,445
124,244
3.4
14,531,129
24.6
CAPITALIZED ADM OVERHEAD
4,306-
1,587-
2,719-
63.1
4,306-
1,587-
2,719-
63.1
51,673-
3.1
DIRECTOR FEES & EXPENSES
16,649
17,288
639-
3.8-
16,649
17,288
639-
3.8-
199,800
8.7
UTILITIES
8,208
9,849
1,641-
20.0-
8,208
9,849
1,641-
20.0-
98,500
10.0
REPAIRS & MAINTENANCE
118,604
124,807
6,203-
5.2-
118,604
124,807
6,203-
5.2-
463,300
26.9
PROFESSIONAL & LEGAL SERV
35,854
5,676
30,178
84.2
35,854
5,676
30,178
84.2
430,300
1.3
OUTSIDE SERVICES
153,412
114,255
39,157
25.5
153,412
114,255
39,157
25.5
1 ,447,000
7.9
SELF - INSURANCE EXPENSE
650,000
650,000
0
.0
650,000
650,000
0
.0
650,000
100.0
MATERIALS & SUPPLIES
13,745
9,355
4,390
31.9
13,745
9,355
4,390
31.9
165,005
5.7
OTHER EXPENSES
50,347
49,046
1,301
2.6
50,347
49,046
1,301
2.6
973,390
5.0
ADMINISTRATION
5,210,327
4,995,239
215,088
4.1
5,210,327
4,995,239
215,088
4.1
24,476,326
20.4
SALARIES & WAGES
517,453
554,148
36,695-
7.1-
517,453
554,148
36,695-
7.1-
6,209,497
8.9
EMPLOYEE BENEFITS
508,835
587,168
78,333-
15.4-
508,835
587,168
78,333-
15.4-
7,198,311
8.2
CAPITALIZED ADM OVERHEAD
292,466-
205,780-
86,686-
29.6
292,466-
205,780-
86,686-
29.6
3,509,606-
5.9
UTILITIES
15,747
4,737
11,010
69.9
15,747
4,737
11,010
69.9
189,000
2.5
REPAIRS & MAINTENANCE
16,335
5,226
11,109
68.0
16,335
5,226
11,109
68.0
196,061
2.7
HAULING & DISPOSAL
PROFESSIONAL & LEGAL SERV
39,264
8,255
8,244
0
31,020 79.0
8,255 100.0
39,264
8,255
8,244
0
31,020
8,255
79.0
100.0
471,200
99,100
1.7
.0
--�
OUTSIDE SERVICES
74,287
14,726
59,561
80.2
74,287
14,726
59,561
80.2
891,500
1.7
✓
MATERIALS & SUPPLIES
17,001
12,044
4,957
29.2
17,001
12,044
4,957
29.2
204,110
5.9
OTHER EXPENSES
22,096
9,409
12,687
57.4
22,096
9,409
12,687
57.4
280,376
3.4
ENGINEERING
926,807
989,922
63,115-
6.8-
926,807
989,922
63,115-
6.8-
12,229,549
8.1
SALARIES & WAGES
464,613
488,318
23,705-
5.1-
464,613
488,318
23,705-
5.1-
5,575,455
8.8
EMPLOYEE BENEFITS
504,468
525,719
21,251-
4.2-
504,468
525,719
21,251-
4.2-
7,056,781
7.4
CAPITALIZED ADM OVERHEAD
9,929-
3,450-
6,479-
65.3
9,929-
3,450-
6,479-
65.3
119,158-
2.9
UTILITIES
11,406
11,469
63-
.6-
11,406
11,469
63-
.6-
136,900
8.4
REPAIRS & MAINTENANCE
151,675
21,784
129,891
85.6
151,675
21,784
129,891
85.6
1,820,151
1.2
HAULING & DISPOSAL
7,633
7,637
4-
.1-
7,633
7,637
4-
.1-
121,000
6.3
PROFESSIONAL & LEGAL SERV
416
0
416 100.0
416
0
416
100.0
5,000
.0
OUTSIDE SERVICES
6,757
7,318
561-
8.3-
6,757
7,318
561-
8.3-
81,121
9.0
MATERIALS & SUPPLIES
62,904
35,095
27,809
44.2
62,904
35,095
27,809
44.2
754,900
4.6
OTHER EXPENSES
20,580
12,090
8,490
41.3
20,580
12,090
8,490
41.3
184,970
6.5
COLLECTION SYSTEM OPS.
1,220,523
1,105,980
114,543
9.4
1,220,523
1,105,980
114,543
9.4
15,617,120
7.1
SALARIES & WAGES
857,273
812,638
44,635
5.2
857,273
812,638
44,635
5.2
10,287,397
7.9
EMPLOYEE BENEFITS
852,073
852,071
2
.0
852,073
852,071
2
.0
12,002,739
7.1
CAPITALIZED ADM OVERHEAD
10,038-
5,959-
4,079-
40.6
10,038-
5,959-
4,079-
40.6
120,494-
4.9
CHEMICALS
98,747
10,036
88,711
89.8
98,747
10,036
88,711
89.8
1,185,000
.8
UTILITIES
42,907
2,000
40,907
95.3
42,907
2,000
40,907
95.3
3,917,900
.1
REPAIRS & MAINTENANCE
183,473
83,909
99,564
54.3
183,473
83,909
99,564
54.3
2,201,800
3.8
HAULING & DISPOSAL
36,747
20,944
15,803
43.0
36,747
20,944
15,803
43.0
441,000
4.7
PROFESSIONAL & LEGAL SERV
416
0
416 100.0
416
0
416
100.0
5,000
.0
OUTSIDE SERVICES
67,352
3,913
63,439
94.2
67,352
3,913
63,439
94.2
808,300
.5
MATERIALS & SUPPLIES
71,028
12,136
58,892
82.9
71,028
12,136
58,892
82.9
852,500
1.4
OTHER EXPENSES
27,159
2,440
24,719
91.0
27,159
2,440
24,719
91.0
941,895
.3
PREPARED 8/11/14, 14:54 :08
EXPENSE
SUMMARY REPORT BY
DEPT (SUMMARY)
PAGE
2
PROGRAM /GM278L
RUNNING EXPENSE
FUND
ACCOUNTING PERIOD
1/2015
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
-------------
MONTH -TO- DATE------- - -
- - --
-------- - - - -
-- YEAR -TO- DATE--------
- - - - --
ANNUAL
ACCOUNT TITLE
------------------------------------------------------------------------------------------------------------------------------------
BUDGET
ACTUAL
VARIANCE
%
BUDGET
ACTUAL
VARIANCE
%
BUDGET
PLANT OPERATIONS
2,227,137
1,794,128
433,009
19.4
2,227,137
1,794,128
433,009
19.4
32,523,037
5.5
SALARIES & WAGES
81,353
85,673
4,320-
5.3-
81,353
85,673
4,320-
5.3-
976,245
8.8
EMPLOYEE BENEFITS
73,557
79,864
6,307-
8.6-
73,557
79,864
6,307-
8.6-
1,044,428
7.6
CAPITALIZED ADM OVERHEAD
502-
0
502 -100.0
502-
0
502 -100.0
6,027-
.0
CHEMICALS
35,000
25,833
9,167
26.2
35,000
25,833
9,167
26.2
420,000
6.2
UTILITIES
43,253
23,259
19,994
46.2
43,253
23,259
19,994
46.2
519,050
4.5
REPAIRS & MAINTENANCE
19,203
4,431
14,772
76.9
19,203
4,431
14,772
76.9
230,450
1.9
HAULING & DISPOSAL
583
725
142-
24.4-
583
725
142-
24.4-
7,000
10.4
OUTSIDE SERVICES
6,258
27,515
21,257- 339.7-
6,258
27,515
21,257- 339.7-
75,100
36.6
MATERIALS & SUPPLIES
3,983
391
3,592
90.2
3,983
391
3,592
90.2
47,800
.8
OTHER EXPENSES
3,232
148
3,084
95.4
3,232
148
3,084
95.4
38,817
.4
PUMP STATIONS
265,920
247,839
18,081
6.8
265,920
247,839
18,081
6.8
3,352,863
7.4
FUND TOTALS
9,850,714 .
9,133,108
717,606
7.3
9,850,714
9,133,108
717,606
7.3
88,198,895
10.4
PREPARED 8/11/14, 8:25:01
SALARY & BENEFITS SUMMARY REPORT BY DISTRICT
PAGE
1
PROGRAM /GM276L
RUNNING EXPENSE & SEWER
CONTRUCTION FUNDS
ACCOUNTING PERIOD
1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
OBJ
------- - - - -
-- MONTH -TO- DATE------- --
- - --
------- -- --- --
YEAR -TO- DATE-----
--- --
- - --
ANNUAL
NO
------------------------------------------------------------------------------------------------------------------------------------
ACCOUNT TITLE
BUDGET
ACTUAL
VARIANCE
8
BUDGET
ACTUAL
VARIANCE
%
BUDGET
t
0101
SALARIES & WAGES- MGMNT.
197,381
181,963
15,418
7.8
197,381
181,963
15,418
7.8
2,368,609
7.7
0102
SALARIES & WAGES -NON MGMT
2,109,937
2,031,990
77,947
3.7
2,109,937
2,031,990
77,947
3.7
25,319,409
8.0
0103
SALARIES & WAGES -COMP ABS
25,000
68,132
43,132 - 172.5-
25,000
68,132
43,132 -
172.5-
300,000
22.7
0105
OVERTIME
79,829
77,318
2,511
3.1
79,829
77,318
2,511
3.1
958,128
8.1
0106
STANDBY PAID
18,417
18,479
62-
.3-
18,417
18,479
62-
.3-
221,023
8.4
0110
SALARY VACANCY
45,747-
0
45,747 -100.0
45,747-
0
45,747 -100.0
549,000-
.0
0150
CAPITALIZED SALARIES
263,136
181,421
81,715
31.1
263,136
181,421
81,715
31.1
3,157,731
5.7
0151
OVERTIME
10,537
2,286
8,251
78.3
10,537
2,286
8,251
78.3
126,507
1.8
0152
SALARY VACANCY
4,832-
0
4,832 -100.0
4,832-
0
4,832 -100.0
58,000-
.0
SALARIES & WAGES
2,653,658
2,561,589
92,069
3.5
2,.653,658
2,561,589
92,069
3.5
31,844,407
8.0
0201
WORKERS' COMPENSATION INS
43,684
39,552
4,132
9.5
43,684
39,552
4,132
9.5
524,547
7.5
0202
STATE UNEMPLOYMENT INSUR
0
0
0
.0
0
0
0
.0
30,000
.0
0203
FEDERAL MEDICARE TAX
37,028
38,335
1,307-
3.5-
37,028
38,335
1,307-
3.5-
444,652
8.6
0204
MEDICAL & HEALTH INSUR
926,436
839,061
87,375
9.4
926,436
839,061
87,375
9.4
11,117,579
7.5
0205
RETIREMENT CONTRIBUTION
1,900,343
1,824,232
76,111
4.0
1,900,343
1,824,232
76,111
4.0
27,804,432
6.6
0206
DEFERRED COMP. CONTRIB
151,783
159,221
7,438-
4.9-
151,783
159,221
7,438-
4.9-
1,821,750
8.7
0207
DENTAL INSURANCE
85,428
79,090
6,338
7.4
85,428
79,090
6,338
7.4
1,025,510
7.7
0208
LONG -TERM DISABILITY INS
7,017
5,912
1,105
15.7
7,017
5,912
1,105
15.7
84,494
7.0
0209
LIFE INSURANCE
20,598
9,773
10,825
52.6
20,598
9,773
10,825
52.6
247,523
3.9
0211
ACCRUED COMPENSATED ABS
30,000
7,152-
37,152 123.8
30,000
7,152-
37,152
123.8
360,000
2.0-
0212
BENEFIT VACANCY
107,832-
0
107,832 -100.0
107,832-
0
107,832 -100.0
1,294,000-
.0
0213
OPEB CONTRIBUTION
2,810,000
2,810,000
0
.0
2,810,000
2,810,000
0
.0
2,810,000
100.0
EMPLOYEE BENEFITS
5,904,485
5,798,024
106,461
1.8
5,904,485
5,798,024
106,461
1.8
44,976,487
12.9
TOTAL SALARY AND BENEFITS 8,558,143 8,359,613 198,530 2.3 8,558,143 8,359,613 198,530 2.3 76,820,894 10.9
PREPARED 8/11/14, 13:51:31 2015 STATEMENT OF NET ASSETS PAGE 3
PROGRAM /GM263L ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
002 SEWER CONSTRUCTION
------------------------------------------------------------------------------------------------------- -------------------- --- - -----
CURRENT ASSETS
CASH
558,311.20
REVENUE BOND INVESTMENTS
.00
TEMPORARY INVESTMENTS
25,700,000.00
ACCOUNTS RECEIVABLE
4,022,992.33
ALLOWANCE FOR UNCOLL A/R
.00
ACCRUED INTEREST A/R
6,700.31
BOND ACCRUED INTEREST A/R
.00
CAD RECEIVABLE
353,379.80
AVAD - ALHAMBRA VLY AR
1,485,109.94
DUE FROM R/E
25,004,262.05
DUE FROM S/I
.00
DUE FROM DEBT FUND
24,082,751.80
TOTAL CURRENT ASSETS 81,213,507.43
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
783,242.71
TOTAL NET PROPERTY, PLANT &
EQUIPMENT 783,242.71
TOTAL ASSETS
----- --- ------
81,996,750.14
-- ------ - - - - --
--------------
LIABILITIES
DUE TO R/E
48,515,301.38 -
DUE TO S/I
369.67 -
DUE TO DEBT FUND
.00
Is-]
PREPARED 8/11/14, 13:51:31 2015 STATEMENT OF NET ASSETS PAGE 4
PROGRAM /GM263L ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
002 SEWER CONSTRUCTION
------------------------------------------------------------------------------------------------------------------------------------
ACCOUNTS PAYABLE 351,166.00 -
SALES TAX PAYABLE 7,036.83 -
REFUNDABLE CONST BONDS 84,769.40 -
UNEARNED INTEREST 2,250.01 -
PROJECT RETENTION PAYABLE 290,845.80-
TOTAL LIABILITIES
FUND EQUITY
RESERVE FOR ENCUMBRANCES .00
AVAILABLE FUND BALANCE 31,594,349.06 -
EXPENDITURE SUMMARY .00
REVENUE SUMMARY 1,150,661.99-
TOTAL FUND EQUITY
TOTAL LIABILITIES AND FUND EQUITY
49,251,739.09-
32,745,011.05-
- 81_996, 750.14- ( \�\
PREPARED _ 8/11/14, 8:24:16
REVENUE SUMMARY REPORT
PAGE
2
PROGRAM /GM270L
8% OF YEAR LAPSED
ACCOUNTING PERIOD
1/2015
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD
ENDING: 7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
FUND 002 SEWER CONSTRUCTION
OBJ
------- - - - - -- MONTH -TO-
DATE------- -
- - - --
---------- ----YEAR
-TO- DATE--------
-
- - ---
ANNUAL
NO ACCOUNT TITLE
------------------------------------------------------------------------------------------------------------------------------------
ESTIMATE
ACTUAL
VARIANCE
8
ESTIMATE
ACTUAL
VARIANCE
%
ESTIMATE
%
2301 SEWER SVC CHRG- COUNTY
0
4,262
4,262
.0
0
4,262
4,262
.0
3,750,000
.1
SEWER SERVICE CHARGES
0
4,262
4,262
.0
0
4,262
4,262
.0
3,750,000
.1
1500 MAIN LINES INSPECTION
4,083
27,470
23,387
572.8
4,083
27,470
23,387
572.8
49,000
56.1
1600 PLAN REVIEW
1,666
13,410
11,744
704.9
1,666
13,410
11,744
704.9
20,000
67.1
1900 OVERTIME INSPECTION
750
69
681-
90.8-
750
69
681-
90.8-
9,000
.8
3800 RECYCLED WATER
0
0
0
.0
0
0
0
.0
260,000
.0
4000 FACILITIES CAPACITY FEES
490,833
987,897
497,064
101.3
490,833
987,897
497,064
101.3
5,890,000
16.8
4100 REBATES TO DISTRICT
0
0
. 0
.0
0
0
0
.0
0
.0
4200 PUMP ZONE FEES
44,000
36,455
7,545-
17.1-
44,000
36,455
7,545-
17.1-
528,000
6.9
4400 CAPACITY USE CHARGE
0
0
0
.0
0
0
0
.0
29,000
.0
4500 INTEREST INCOME
23,333
8,147
15,186-
65.1-
23,333
8,147
15,186-
65.1-
280,000
2.9
4600 TAX REVENUE
0
0
0
.0
0
0
0
.0
8,160,000
.0
4700 OTHER AGENCY REIMB -MISC
0
0
0
.0
0
0
0
.0
0
.0
4800 OTHER GOVT REV -CAL TRANS
0
0
0
.0
0
0
0
.0
0
.0
5400 OTHER GOVT REV- CONCORD
0
0
0
.0
0
0
0
.0
3,305,000
.0
6000 MISCELLANEOUS INCOME
83
677
594
715.7
83
677
594
715.7
1,000
67.7
6127 CAD REIMBURSEMENT
0
72,275
72,275
.0
0
72,275
72,275
.0
0
.0
6507 ALHAMBRA VLY ASSESSMENTS
0
0
0
.0
0
0
0
.0
0
.0
- --
1,146,400
581,652
103.0
564,748
1,146,400
581,652
103.0
18,531,000
6.2
�2J
OTHER REVENUES
564,748
FUND TOTALS
564,748
1,150,662
585,914
103.7
564,748
1,150,662
585,914
103.7
22,281,000
5.2
PREPARED 8/11/14, 8:26:43
CAPITAL IMPROVEMENT BUDGET
PAGE 1
PROGRAM /GM185L4
8% OF
FISCAL YEAR
ELAPSED
ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
7/31/2014
---------------------------------------------------------------------------------------------------------------------------------------
TYPE
TP Treatment Plant
TOTAL
TOTAL
PROJECT
PCT
EXPENDED
PCT
EXPENDED
REMAINING
PROD
ALLOCATED
PROJECT
EXPENDED
EXP
CIB EST
THIS
EXP
THIS
ALLOCATED
NO
---------------------------------------------------------------------------------------------------------------------------------------
PROJECT TITLE
BUDGET
COST EST
TO DATE
PTD
THIS FY
YEAR
YTD
MONTH
BUDGET
REGULATORY COMPL & SAFETY
7284'TP
HAZARD ID /REMEDIATION
125,000
753,600
117,821
94
6,000
0
0
0
7,179
7301
TREATMENT PLANT PLANNING
2,177,000
4,084,500
2,018,835
93
371,000
23,970
7
23,970
158,165
7311
TP SAFETY ENHANC. PH 4
100,000
340,000
46,761
47
240,000
6,855
3
6,855
53,239
7315
PLANT OF THE FUTURE
100,000
450,000
1,670
2
100,000
0
0
0
98,330
SUB -TOTAL :
2,502,000
5,628,100
2,185,087
87
717,000
30,825
4
30,825
316,913
ONE -TIME RENOVATION
7285
PRIMARY TREATMENT RENOV
14,947,000
14,383,700
8,293,975
56
6,000,000
74,343
1
74,343
6,653,025
7289
POE SEISMIC UPGRADE
190,000
1,297,100
145,203
76
1,000
422
42
422
44,797
7291
PUMP /BLOWER SEISMIC UPGRD
405,000
3,836,300
368,396
91
122,000
10,987
9
10,987
36,604
7292
SWITCHGEAR REFURBISHMT -P2
300,000
1,336,800
119,284
40
100,000
0
0
0
180,716
7297
WET /DRY SCRUBBER REPLCMT
25,000
7,871,100
964
4
200,000
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
758,700
64,317
42
80,000
0
0
0
90,683
7309
DAP TANKS RENOVATION
966,550
690,000
166,578
17
500,000
36,284
7
36,284
799,972
7316
SET EMERGENCY REPAIRS
200,000
0
45,295
23
0
18,289
0
18,289
154,705
SUB -TOTAL :
17,213,550
30,243,700
9,220,855
54
7,004,000
140,325
2
140,325
7,992,695
RECURRING RENOVATION
7254
TP CATHODIC PROT SYS REPL
600,000
571,300
549,290
92
10,000
0
0
0
50,710
7265
TP EQUIPMENT REPLACEMENT
1,250,000
1,268,100
1,108,462
89
50,000
1,048
2
1,048
141,538
7310
TP PIPING RENOV. PH 8
100,000
1,750,000
87,133
87
150,000
210
0
210
12,867
SUB -TOTAL :
1,950,000
3,589,400
1,744,885
90
210,000
1,258
1
1,258
205,115
SUBSTANTIALLY COMPLETE
7308
COGEN CONTROLS UPGRADE
1,299,270
1,300,000
1,262,968
97
60,000
10,696
18
10,696
36,302
SUB -TOTAL :
1,299,270
1,300,000
1,262,968
97
60,000
10,696
18
10,696
36,302
UNALLOCATED AUTHORIZATIONS
4,261,700
0
PROGRAM CONTINGENCY
224,300
0
Treatment Plant
27,450,820
40,761,200
14,413,795
53
7,991,000
183,104
2
183,104
13,037,025
PREPARED 8/11/14, 8:26:43
CAPITAL IMPROVEMENT BUDGET
PAGE 2
PROGRAM /GM185L4
8$ OF FISCAL YEAR
ELAPSED
ACCOUNTING
PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
7/31/2014
---------------------------------------------------------------------------------------------------------------------------------------
TYPE
CS Collection System
TOTAL
TOTAL
PROJECT
PCT
EXPENDED
PCT
EXPENDED
REMAINING
PROD
ALLOCATED
PROJECT
EXPENDED
EXP
CIS EST
THIS
EXP
THIS
ALLOCATED
NO
---------------------------------------------------------------------------------------------------------------------------------------
PROJECT TITLE
BUDGET
COST EST
TO DATE
PTO
THIS FY
YEAR
YTD
MONTH
BUDGET
RENOVATION
5982
PIPE BURST BLANKET
828,000
687,200
667,348
81
75,000
15,063
20
15,063
160,652
5991
P.H. SEWER RENOV PH 2
400,000
3,400,000
133,017
33
50,000
0
0
0
266,983
5999
CIPP BLANKET CONTRAST
472,000
372,200
114,942
24
75,000
1,325
2
1,325
357,058
8404
LAFAYETTE SEWER RENOV PH8
2,435,000
2,304,500
2,442,352
100
5,000
7,487
150
7,487
7,352-
8405
2013 CIPP PROJECT
2,978,000
2,978,000
2,741,785
92
50,000
25,756
52
25,756
236,215
8410
CATHODIC PROT SYS REPL
200,000
806,900
126,898
63
50,000
22,035
44
22,035
73,102
8411
NO.ORINDA SEWER REN. PH 5
3,020,000
3,422,700
653,968
22
2,675,000
27,377
1
27,377
2,366,032
8413
WCK SEWER REN., PH 10
3,884,000
3,373,700
833,029
21
2,700,000
27,208
1
27,208
3,050,971
8415
MARTINEZ PH 4 SEWER REN.
260,000
2,276,400
256,576
99
1,700,000
39,839
2
39,839
3,424
8417
SURVEY MONUMENT INSTALL
100,000
500,700
99,108
99
50,000
851
2
851
892
8421
LAFAYETTE SEWER RENOV PH9
350,000
3,350,000
292,935
84
450,000
9,844
2
9,844
57,065
8422
WCK SEWER REN., PH 11
100,000
3,150,000
97,490
98
100,000
9,148
9
9,148
2,510
8423
NO ORINDA SEWER REN. PH 6
100,000
3,250,000
92,335
92
100,000
0
0
0
7,665
8424
CIPP- LINING PHASE 1
250,000
3,800,000
0
0
800,000
0
0
0
250,000
8426
LAFAYETTE SEWER REN.PH 10
55,000
3,505,000
0
0
55,000
0
0
0
55,000
SUB -TOTAL :
15,432,000
37,177,300
8,551,783
55
8,935,000
185,933
2
185,933
6,880,217
REGL /COMP /URGNT /PLNG /SAFE
5962
MANHOLE REMOT LVL MONITOR
325,500
350,700
131,963
41
120,000
0
0
0
193,537
5993
FORCEMAIN ASSESSMENT
127,000
304,800
96,535
76
90,000
0
0
0
30,465
8418
COL.SYS. MODELING UPGRADE
350,000
951,100
149,383
43
250,000
985
0
985
200,617
8419
COLLECTION SYSTM PLANNING
200,000
1,400,000
120,859
60
140,000
20,541
15
20,541
79,141
SUB -TOTAL
1,002,500
3,006,600
498,740
50
600,000
21,526
4
21,526
503,760
EXPANSION
8412
PH GRAYSON CREEK TRUNK SW
700,000
6,481,000
585,414
84
800,000
6,339
1
6,339
114,586
8420
DEVELOPMNT SEWERAGE
1,020,000
3,481,000
1,086,911
107
700,000
66,971
10
66,971
66,911 -
SUB -TOTAL :
1,720,000
9,962,000
1,672,325
97
1,500,000
73,310
5
73,310
47,675
PUMPING STATIONS
5941
PS EQUIP & PIPING REPL
640,000
782,500
568,793
89
10,000
0
0
0
71,207
8403
BUCHANAN AIR PUMP ST REPL
50,000
451,000
83
0
400,000
0
0
0
49,917
8406
TY
PUMP STATION SAFE IMPS
549,000
305,000
279,838
51
245,000
113,070
46
113,070
269,162
8414
MOR PUMPG ST. CHOPPER PUMP
100,000
400,000
19,964
20
200,000
0
0
0
80,036
SUB -TOTAL :
1,339,000
1,938,500
868,678
65
855,000
113,070
13
113,070
470,322
SUBSTANTIALLY COMPLETE
5976
DIABLO RENOVATIONS PH2
3,563,000
3,563,000
3,392,520
95
5,000
18,553
371
18,553
170,480
SUB -TOTAL :
3,563,000
3,563,000
3,392,520
95
5,000
18,553
371
18,553
170,480
N-a
PREPARED 8/11/14, 8:26:43
CAPITAL IMPROVEMENT BUDGET
PAGE 3
PROGRAM /GM185L4
8$ OF FISCAL YEAR
ELAPSED
ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY
DISTRICT
PERIOD ENDING:
7/31/2014
________________________________________________________________________________________________________
TYPE CS Collection System
_______________________________
TOTAL
TOTAL
PROTECT PCT
EXPENDED
PCT
EXPENDED
REMAINING
PROD
ALLOCATED
PROJECT
EXPENDED EXP
CIE EST
THIS
EXP
THIS
ALLOCATED
NO PROTECT TITLE
________________________________________________________________________________________________________
BUDGET
COST EST
TO DATE PTD
THIS FY
YEAR
YTD
_______________________________
MONTH
BUDGET
UNALLOCATED AUTHORIZATIONS
13,872,000
0
PROGRAM CONTINGENCY
907,000
0
Collection System
37,835,500
55,647,400
14,984,046 40
11,895,000
412,392
4
412,392
22,851,454
Nam I
PREPARED 8/11/14, 8:26:43
CAPITAL IMPROVEMENT BUDGET
PAGE 4
PROGRAM /GM185L4
8% OF FISCAL YEAR ELAPSED
ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
7/31/2014
---------------------------------------------------------------------------------------------------------------------------------------
TYPE GI General Improvements
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
VEHICLES, EQUIP & FURN
8515 2014 -15 EQUIP & VEHICLES
617,200
617,200
0
0
617,200
0
0
0
617,200
9999 CAPITAL PROJECT CLEARING
0
38,300
59,603-
0
2,800
395
14
395
59,603
SUB -TOTAL :
617,200
655,500
59,603-
10-
620,000
395
0
395
676,803
MANAGEMENT INFO SYSTEMS
8227 GDI TREATMENT PLANT
500,000
522,300
222,444
45
150,000
0
0
0
277,556
8232 GDI /SMMS REPLACEMENT
750,000
1,001,400
455,560
61
300,000
10,640
4
10,640
294,440
SUB -TOTAL
1,250,000
1,523,700
678,004
54
450,000
10,640
2
10,640
571,996
PROJECTS
8207 GENERAL SECURITY ACCESS
60,000
103,000
47,616
79
45,000
0
0
0
12,384
8217 CAP IMP PLAN & BUDGET
933,000
1,018,000
843,704
90
100,000
3,304
3
3,304
89,296
8230 CAPITAL LEGAL SERVICES
210,000
407,900
79,285
38
70,000
0
0
0
130,715
8233 CSOD FACILITY IMPROVEMENT
200,000
456,900
161,105
81
30,000
0
0
0
38,895
8234 HOB IMPROVEMENTS
334,000
944,500
236,245
71
50,000
0
0
0
97,755
8236 DISTRICT EASEMENT ACQUIS
140,000
740,000
67,346
48
65,000
8,452
13
8,452
72,654
8237 BUFFER & RENTAL PROP. IMP
90,000
279,000
27,048
30
39,000
0
0
0
62,952
SUB -TOTAL :
1,967,000
3,949,300
1,462,349
74
399,000
11,756
3
11,756
504,651
ASSET MANAGEMENT
8238 ASSET MANAGEMENT DEV PROM
700,000
3,540,000
53,868
8
700,000
53,868
8
53,868
646,132
SUB -TOTAL :
700,000
3,540,000
53,868
8
700,000
53,868
8
53,868
646,132
SUBSTANTIALLY COMPLETE
8195 INFO TECHNOLOGY DEVELOPMT
6,646,000
5,485,000
6,502,958
98
1,100,000
0
0
0
143,042
8223 DISTRICT PROP SAFETY IMP
219,000
279,600
218,769
100
20,000
0
0
0
231
8226 SEISMIC IMPROVEMENTS BOB
5,941,000
5,940,900
5,856,116
99
1,000
8,532
853
8,532
84,884
8514 2013 -14 EQUIP & VEHICLES
886,400
645,400
527,776
60
645,400
69,990
11
69,990
358,624
SUB -TOTAL :
13,692,400
12,350,900
13,105,619
96
1,766,400
78,522
4
78,522
586,781
UNALLOCATED AUTHORIZATIONS
1,985,475
0
PROGRAM CONTINGENCY
173,825
0
General Improvements
20,385,900
22,019,400
15,240,237
75
3,935,400
155,181
4
155,181
5,145,663
e
PREPARED 8/11/14, 8:26:43
CAPITAL IMPROVEMENT BUDGET
PAGE 5
PROGRAM /GM185L4
8$ OF FISCAL
YEAR
ELAPSED
ACCOUNTING
PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
PERIOD ENDING:
7/31/2014
---------------------------------------------------------------------------------------------------------------------------------------
TYPE RW Recycled Water
TOTAL
TOTAL
PROJECT
PCT
EXPENDED
PCT
EXPENDED
REMAINING
PROT
ALLOCATED
PROTECT
EXPENDED
EXP
CIE EST
THIS
EXP
THIS
ALLOCATED
NO PROJECT TITLE
---------------------------------------------------------------------------------------------------------------------------------------
BUDGET
COST EST
TO DATE
PTD
THIS FY
YEAR
YTD
MONTH
BUDGET
URBAN LANDSCAPING
7259 RECYCLED WATER PLANNING
1,757,500
1,675,200
1,713,096
98
50,000
12,712
25
12,712
44,404
7261 RW CATHODIC PROTECTION
20,000
25,700
10,084
50
1,000
0
0
0
9,916
7279 CONCORD NAVAL WEAPONS REW
280,000
280,900
264,855
95
1,000
0
0
0
15,145
7300 REFINERY RECYCLED WATER
595,000
1,396,400
292,480
49
80,000
8,752
11
8,752
302,520
7306 ZONE 1 RECYCLED WATER
220,000
1,681,000
42,010
19
50,000
6,952
14
6,952
177,990
SUB -TOTAL :
2,872,500
5,059,200
2,322,525
81
182,000
28,416
16
28,416
549,975
SUBSTANTIALLY COMPLETE
7299 CONCORD LANDSCAPE PROJECT
3,915,000
4,268,300
3,701,780
95
370,000
4,150
1
4,150
213,220
SUB -TOTAL :
3,915,000
4,268,300
3,701,780
95
370,000
4,150
1
4,150
213,220
UNALLOCATED AUTHORIZATIONS
541,025
0
PROGRAM CONTINGENCY
28,475
0
Recycled Water
7,357,000
9,327,500
6,024,305
82
552,000
32,566
6
32,566
1,332,695
GRAND TOTAL
93,029,220
127,755,500
50,662,383
0
24,373,400
783,243
0
783,243
42,366,837
��1
CENTRAL CONTRA COSTA SANITARY DISTRICT
SEWER CONSTRUCTION FUND
TEMPORARY INVESTMENTS
JULY, 2014
(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 0.220 %.
(5) The market value of the portfolio on July 31, 2014 was $25,701,184.
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)
20,700,000
42,200,000
(21,500,000)
20,700,000
20,706,184
80.54%
6,700.31
0.00
6,700.31
899
Union Bank of Calif. Comm Pa 04/24114 07125114 0
0.14
0
5,000,000
(5,000,000)
0
0
0.00%
466.67
0.00
466.67
900
Toyota Motor Credit Comm Pa 04/24/14 10/21/14 81
0.20
4,995,000
5,000,000
5,000,000
4,995,000
19.46%
861.11
0.00
861.11
(26,500,000)
(4)
25,695,000
52,200,000
0
25,700,000
25,701,184
100.00%
8,028.09
0.00
8,028.09
(3)
(5) (6)
0.00
0.00
8,028.09
0.00
8,028.09
NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the
composition of the Fund.
/
The yield as of July, 2014 was 0.244 %.
(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 0.220 %.
(5) The market value of the portfolio on July 31, 2014 was $25,701,184.
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 8/11/14, 13:51:31
2015 STATEMENT OF NET ASSETS PAGE 5
PROGRAM /GM263L
ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
AS OF 7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
003 SELF - INSURANCE
------------------------------------------------------------------------------------------------------------------------------------
CURRENT ASSETS
CASH
258,972.72
TEMPORARY INVESTMENTS
3,800,000.00
ACCRUED INTEREST A/R
844.31
SUBROGATION RECOVERY A/R
.00
DUE FROM R/E
671,235.70
DUE FROM SIC
369.67
DUE FROM DEBT FUND
.00
TOTAL ASSETS
---- ----------
4,731,422.40
--- ----- - - - - --
--------------
LIABILITIES
DUE TO R/E
32,554.00 -
DUE TO SIC
.00
DUE TO DEBT FUND
.00
ACCOUNTS PAYABLE
41,038.47 -
SALES TAX PAYABLE
.00
GASB10 ACTUARIAL RESERVE
1,000,000.00 -
UNEARNED INTEREST
.00
UNAMORTIZED DISCOUNT
.00
TOTAL LIABILITIES
1,073,592.47 -
FUND EQUITY
RESERVE FOR ENCUMBRANCES
.00
GENERAL LIABILITY
.00
EMPLOYMENT /POLLUTION RISK
2,400,000.00 -
INS PREMS /CLAIMS /LAWSUITS
1,078,529.79 -
AVAILABLE FUND BALANCE
.00
EXPENDITURE SUMMARY
471,557.51
REVENUE SUMMARY
650,857.65-
TOTAL FUND EQUITY 3,657,829.93 -
-- ----- -------
TOTAL LIABILITIES AND FUND EQUITY 4,731,422.40 -
--------------
--------------
is
PREPARED 08/11/14, 08:27:13
PROGRAM SELFREV
ACCOUNT DESCRIPTION
4501 INTEREST
7301 SUBROGATION RECOVERIES
7401 CONTRIBUTION FROM O&M
' SUB -FUND A
4501 INTEREST
7301 SUBROGATION RECOVERIES
7401 CONTRIBUTION FROM O&M
• SUB -FUND B
4501 INTEREST
7301 SUBROGATION RECOVERIES
7401 CONTRIBUTION FROM O&M
7501 INSURANCE RECOVERY - HHW
• SUB -FUND C
CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1
SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 01/2015
PERIOD ENDING: 7/31/2014
- - - - --
MONTH -TO -DATE
-- - - - - --
- - -- --
YEAR -TO -DATE
-- - - - - --
ANNUAL
BUDGET
Actual
Variance
t
Budget
Actual
Variance
k
BUDGET
%
231
186
45-
19.48-
231
186
45-
19.48-
2,780
6.69
0
0
0
.00
0
0
0
.00
0
.00
0
0
0
.00
0
0
0
.00
0
.00
231
186
45-
19.48-
231
186
45-
19.48-
2,780
6.69
556
447
109-
19.60-
556
447
109-
19.60-
6,680
6.69
0
0
0
.00
0
0
0
.00
0
.00
0
0
0
.00
0
0
0
.00
0
.00
556
447
109-
19.60-
556
447
109-
19.60-
6,680
6.69
200
224
24
12.00
200
224
24
12.00
2,410
9.29
0
0
0
.00
0
0
0
.00
0
.00
650,000
650,000
0
.00
650,000
650,000
0
.00
650,000
100.00
0
0
0
.00
0
0
0
.00
33,100
.00
650,224
24
-- 650,200
_ -- _650,224
24
-- - -.00-
685,510
94.85
-- _650,200
650,987
_____________ ____________
650,858
--
129-
- - -_00
.02-
650,987
650,858
129-
.02-
694,970
93.65
-
PREPARED 08/11/14, 08:27 :10
PROGRAM SELFEXP
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 01/2015
PERIOD ENDING: 7/31/14
- - - - --
MONTH -TO -DATE
-- - - - - --
- - - - --
YEAR -TO -DATE
-- - - - - --
ANNUAL
BUDGET
Actual
Variance
&
Budget
Actual
Variance
%
BUDGET
$
4,166
0
4,166
100.00
4,166
0
4,166
100.00
50,000
.00
3,333
0
3,333
100.00
3,333
0
3,333
100.00
40,000
.00
2,083
0
2,083
100.00
2,083
0
2,083
100.00
25,000
.00
9,582
0
9,582
100.00
9,582
0
9,582
100.00
115,000
.00
0
0
0
.00
0
0
0
.00
0
.00
4,166
0
4,166
100.00
4,166
0
4,166
100.00
50,000
.00
416
0
416
100.00
416
0
416
100.00
5,000
.00
4,582
0
4,582
100.00
4,582
0
4,582
100.00
55,000
.00
416
0
416
100.00
416
0
416
100.00
5,000
.00
416
0
416
100.00
416
0
416
100.00
5,000
.00
0
0
0
.00
0
0
0
.00
0
.00
375,000
347,868
27,132
7.24
375,000
347,868
27,132
7.24
375,000
92.76
100,000
123,689
23,689-
23.69-
100,000
123,689
23,689-
23.69-
100,000
123.69
541
0
541
100.00
541
0
541
100.00
6,500
.00
0
0
0
.00
0
0
0
.00
0
.00
476,373
------ - - - - --
471,558
------- - - - - --
4,815
1.01
------
476,373
-
471,558
------ - - -- ------
4,815
- - - - --
1.01
--- - - - - -- ------
491,500
- - - - --
95.94
--- - - - - --
490,537
------
471,558
- - - - -- ---
18,979
- - - - --
3.87
- - - --
490,537
- -
471,558
18,979
3.87
661,500
71.29
21
CENTRAL CONTRA COSTA SANITARY DISTRICT
SELF -INSURANCE FUND
TEMPORARY INVESTMENTS
JULY, 2014
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
MARKET VALUE
Portfolio
MONTH
CUMULATIVE CUMULATIVE
519 State of Calif. LAW 10199- - - -_ 1 (1)
3,800,000
4,300,000 (500,000)
3,800,000
3,801,135
100.00%
844.31
0.00
844.31
(3)
3,800,000
4,300,000 (500,000)
3,800,000
3,801,135
100.00%
844.31
0.00
844.31
(2)
0.00
844.31
0.00
844.31
NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 0—_72
The yield as of July, 2014 was 0.244 %.
(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 0.244 %.
(4) The market value of the portfolio on July, 2014 was $3,801,135.
COMPLIANCE STATEMENT:
All investments comply with the District's internal investment policy approved by the Board of Directors.
PREPARED 8/11/14, 13:51:31
2015 STATEMENT OF NET ASSETS PAGE 6
PROGRAM /GM263L
ACCOUNTING PERIOD 1/2015
CENTRAL CONTRA COSTA SANITARY DISTRICT
AS OF 7/31/2014
------------------------------------------------------------------------------------------------------------------------------------
004 DEBT SERVICE
------------------------------------------------------------------------------------------------------------------------------------
CURRENT ASSETS
DEPOSIT W /TRUSTEE- RESERVE
5,412,500.00
BOND ISSUANCE COSTS
295,581.15
REVENUE BOND RESERVE CASH
62,373.56
ACCRUED INTEREST A/R
7,754.37
DUE FROM R/E
59,555,168.12
DUE FROM SIC
.00
DUE FROM S/I
.00
TOTAL ASSETS
65,333,377.20
--------------
--------------
LIABILITIES
DUE TO R/E
.00
DUE TO SIC
24,082,751.80 -
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
.00
TOTAL LIABILITIES
65,333,377.20 -
FUND EQUITY
RESERVE FOR ENCUMBRANCES
.00
AVAILABLE FUND BALANCE
.00
EXPENDITURE SUMMARY
.00
REVENUE SUMMARY
.00
TOTAL FUND EQUITY
.00
TOTAL LIABILITIES AND FUND EQUITY
--------------
65,333,377.20 -
--------------
--------------
PREPARED 08/11/14, 08:27:08
PROGRAM DBBTREV
ACCOUNT DESCRIPTION
4550 1998 BOND INTEREST INCOME
4551 2002 BOND INTEREST INCOME
4552 RBCYC 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: 7/31/2014
PAGE 1
ACCOUNTING PERIOD 01/2015
- - - - --
MONTH -TO -DATE
-- - - - - --
- - - - --
YEAR -TO -DATE
-- - - - - --
ANNUAL
BUDGET
Actual
Variance
$
Budget
Actual
Variance
$
BUDGET
$
0
0
0
.00
0
0
0
.00
0
.00
0
0
0
.00
0
0
0
.00
0
.00
0
0
0
.00
0
0
0
.00
0
.00
0
0
0
.00
0
0
0
.00
40,700
.00
0
0
0
.00
0
0
0
.00
5,535,647
.00
0
0
0
.00
0
0
0
.00
5,576,347
.00
______ _ _ __ __
0
_____________ _____
0
_______ ______
0
___ ____________
.00
0
____________ _
0
_____ _ _ ____ __
0
____ _ __
.00
_____ _______ _________
5,576,347
.00
02�
PREPARED 08/11/14, 08:27:03
PROGRAM DEBTEXP
ACCOUNT DESCRIPTION
1250 1998 BOND INTEREST EXP
1251 2002 BOND INTEREST BXP
1252 RBCYC H2O INTEREST EXP
1253 2009 BOND DEBT EXPENSE
* DEBT SERVICE
CENTRAL CONTRA COSTA SANITARY DISTRICT
DEBT SERVICE FUND EXPENSE REPORT
PERIOD ENDING: 7/31/2014
PAGE 1
ACCOUNTING PERIOD 01/2015
- - - - --
MONTH -TO -DATE
-- - - - - --
- - - - --
YEAR -TO -DATE
-- - - - - --
ANNUAL
BUDGET
Actual
Variance
$
Budget
Actual
Variance
$
BUDGET
R
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
18,258
.00
0
0
0
.00
0
0
0
.00
1,524,227
.00
0
0
0
.00
0
0
0
.00
1,542,485
-
.00
- - --
---- -- - - - - --
0
---- --- ------ ------
0
--- - -- ---------
0
- -----
.00
- - - - --
0
-- ---- - - ---- ---
0
--- - - ---- --
0
---- - --
.00
----- -- - ---- ----
1,542,485
.00