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HomeMy WebLinkAbout07.b. Receive Pre-Audit Year-End Financial Results Summary for Fiscal Year 2013-14.7.b _A" � Central Contra Costa Sanitary District August 5, 2014 TO: HONORABLE BOARD MEMBERS FROM: THEA VASSALLO, FINANCE MANAGER 4 SUBJECT: PRE -AUDIT (PERIOD 13) JUNE 2014 FINANCIAL STATEMENTS Several entries to the FY 2013 -14 books have been made in preparation for the upcoming year -end audit. We make these adjustments in what we call our pre -audit adjustment period (Period 13) in the SunGard system. The attached financials contain the results that our external auditors will receive when they are on -site this month. Please focus on the year -to -date information provided. Figures in the month -to -date columns only reflect adjustments made in the pre -audit Period 13. The following reports are provided: • Spreadsheets showing differences between Issued Period 12 and Period 13 June pre -audit financial statements • Statement of Net Assets (Balance Sheets) • Revenue Summaries • Expense at District level • Expense at Department level • Salary & Benefit Reports • Capital Improvement Budget Reports • Temporary Investments Our external auditors may choose to propose audit adjustments if significant, which will be reflected in the official audited financial statements. N:\ADMINSUP\ADMIN \DIST- SEC\ COMMITTEES\ FINANCE \2014\ATTACHMENTS \8 -25 -14 JUNE PER 13 MEMO 2014.DOC CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS OPERATIONS AND MAINTENANCE (RUNNING EXPENSE FUND) PRELIMINARY JUNE 30, 2014 ISSUED ON 07/17/14 TO PRE -AUDIT JUNE 2014 ISSUED ON 08/5/14 Month of June Results (PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: final billing adjustments (Concord, HHW, Recycled H2O and all other) June 2014 issued 07117114 June 2014 issued 08105114 Interest Income (Interest earned on the balance left from Prefunding to CCCERA) 85,246 All Other PERIOD 12 PERIOD 13 Rounding VARIANCE Operations & Maintenance $ (64,586) <a> PERIOD 13 EXPENSE ADJUSTMENTS: REVENUE: $ 76,193,394 $ 76,128,808 $ (64,586) <a> (EXPENSE: Repairs & Maintenance 166,285 Materials & Supplies ADMIN $ 21,135,237 21,174,011 $ 38,774 ENG Professional & Legal Services 10,682,883 12,308,800 Other Expenses 1,625,917 CSO Director Fees & Expenses 12, 887, 844 12, 926, 765 Chemicals & Utilities 38,921 POD Rounding 27,211,760 27,808,829 597,069 PS 3,105,396 3 183 160 77,764 TOTAL $ 75,023,120 $ 77,401,565 $ 2,378,445 <b> REVENUE OVER EXPENSE $ 1,170,274 $ (1,272,757) $ (2,443,031) Variance Explanations (PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: final billing adjustments (Concord, HHW, Recycled H2O and all other) $ (139,112) Interest Income (Interest earned on the balance left from Prefunding to CCCERA) 85,246 All Other (10,720) Rounding - $ (64,586) <a> PERIOD 13 EXPENSE ADJUSTMENTS: Additional Expense Accruals & Adjustments: Salary and Benefits $ 1,482 Repairs & Maintenance 166,285 Materials & Supplies 74,260 Hauling & Disposal 60,598 Outside Services 1,633,696 Professional & Legal Services 51,349 Other Expenses 13,419 Director Fees & Expenses 45 Chemicals & Utilities 377,310 Rounding 1 $ 2,378,445 <b> O &M Year -To -Date Bottom -line Results See detail on Budget to Actual Results page PERIOD 12 PERIOD 13 Budgeted Revenue over Expense $ (2,672,952) $ (2,672,952) Actual Revenue over Expense $ 1,170,274 $ (1,272,757) - Budget to Actual $ 3,843,226 $ 1,400,195 Favorable Savings from Budget 8/4/20143:24 PM WACCOUNTINMGMTEMP I Winancials and ClosinglPer 12 to Per 13 2014 CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS SEWER CONSTRUCTION FUND PRELIMINARY JUNE 30, 2014 ISSUED ON 07/17/14 TO PRE -AUDIT JUNE 2014 ISSUED ON 08/5/14 Month of June Results June 2014 issued 07117114 June 2014 issued 08105114 PERIOD 12 PERIOD 13 VARIANCE Sewer Construction Fund REVENUE: $ 27,108,501 $ 26,948,757 $ (159,744) <a> CAPITAL EXPENDITURES: $ 26,057,755 $ 26,825,537 $ 767,782 <b> REVENUE OVER EXPENDITURE $ 1,050,746 $ 123,220 $ (927,526) Variance Explanations PERIOD 13 REVENUE ADJUSTMENTS: Adjust Concord Capital Bill accrual from Period 12 All Other Rounding PERIOD 13 EXPENSE ADJUSTMENTS: All Other Project Charges: TP Projects CS Projects GI Projects RW Projects Rounding Capital Year -To -Date Bottom -line Results See detail on Budget to Actual Results page PERIOD 12 PERIOD 13 Budgeted Revenue over Expense $ (4,337,000) $ (4,337,000) Actual Revenue over Expense $ 1 ,050,746 $ 123,220 $ (129,142) (30,602) $ (159,744) <a> 75,969 630,848 37,576 23,390 (1) $ 767,782 <b> nce - Budget to Actual $ 5,387,746 $ 4,460,220 Favorable Savings from Budget 8/4/20143:24 PM N:\AC000NTING \GMTEMP1 Tinancials and Closing \Per 12 to Per 13 2014 PREPARED 8/04/14, 9:05:22 2014 STATEMENT OF NET ASSETS PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------- AS - OF - -�ojj- 001 RUNNING EXPENSE -------------------------------------------------------------------------------------------------------- -- --- ------------ ----- - - - - -- CURRENT ASSETS CASH 965,161.15 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 12,903,412.49 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 100,772.18 PREPAID INSURANCE 27,851.00 PREPAID EXPENSES 1,079,617.67 PREPAID RETIREMENT 1,196,473.06 SUPPLIES & MATERIAL INV 2,088,885.18 DUE FROM SIC 122,686,519.57 DUE FROM S/I 60,318.87 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 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 TOTAL ASSETS LIABILITIES DUE TO SIC 74,745,458.92- 141,319,162.30 608,583,266.92 -------- - ----- 749,902,429.22 -- ------- - - --- -------------- PREPARED 8/04/14, 9:05:22 2014 STATEMENT OF NET ASSETS PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3 --- - ------------------------------------------------------ -------------------------------------------------------------- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ - - - - -- DUE TO S/I 81,554.57 - DUE TO DEBT FUND 59,742,287.37 - ACCOUNTS PAYABLE 1,854,389.91 - 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 .00 UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING .00 WELLNESS PAYMENTS .00 RAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 38.48 LIFE INS .00 DELTA DENTAL 164.28 POST EMP. BENEFIT -OPEB 1,207,678.49 CAFETERIA PLAN PAYABLE 76,006.23 - PERMIT CLEARING 413.80- WORKERS' COMP INS PAYABLE .00 ACCRUED COMPENSATED ABS. 3,846,393.05 - REFUNDABLE DEPOSITS 22,530.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 89,021.82- 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- 12,572,710.28- 77,401,556.95 76,128,808.17- 140,334,063.41- 609,568,365.81- -------------- 749,902,429.22- -------------- -------------- PREPARED 7/31/14, 15:51:05 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT - - -- PERIOD ENDING: r __ ____ __ ______________ _- J__ _ 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 2300 SEWER SVC CHRG- COUNTY 585,800 2400 SEWER SVC CHRG- DIRECT 0 2500 SEWER SVC CHRG -PRIOR YEAR 1,837- SEWER SERVICE CHARGES 592,225 2600 SERVICE CHARGES- CONCORD 12,800,000 SERVICE CHARGES - CONCORD 12,800,000 1000 PERMIT /APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMS 6000 MISCELLANEOUS INCOME 6300 PARTNERING 6400 RIGHT -OF -WAY FEES OTHER REVENUES 19,174 5,424 750 40,750 174 62,500 27,500 837 6,000 43,949 2,000 231,330- 2,000 119,000 0 0 57,500 712,000 0 0 174 868,402 6,787- 15,049-182.1- 99,100 252,086 0 585,800- 100.0- 58,580,200 59,575,321 0 0 .0 874,400 962,916 0 1,837 100.0- 22,000- 6,098 6,787- 599,012- 101.1- 59,531,700 60,796,421 174,136- 12,974,136- 101.4- 12,800,000 11,625,864 174,136- 12,974,136 - 101.4- 12,800,000 11,625,864 112- 19,286- 100.6- 230,000 391,693 164- 5,588- 103.0 - 65,000 103,506 0 750- 100.0- 9,000 14,429 3,145- 43,895- 107.7- 489,000 754,278 0 174- 100.0- 2,000 2,770 0 62,500- 100.0- 145,000 208,873 0 27,500- 100.0- 95,000 94,659 0 837 - 100.0- 10,000 7,676 1,941 4,059- 67.7- 24,000 22,543 0 43,949- 100.0- 527,300 541,819 0 2,000 - 100.0- 2,000 0 1,161 232,511 100.5- 102,000 78,042 0 2,000- 100.0- 24,000 69,086 85,246 33,754- 28.4- 119,000 172,844 0 0 .0 0 0 0 0 .0 0 0 7,694 49,806- 86.6- 230,000 285,427 24,208 687,792- 96.6- 745,000 826,261 512- 512- .0 0 130,549 0 0 .0 0 0 0 174 - 100.0- 2,000 2,068 116,337 752,065- 86.6- 2,820,300 3,706,523 152,986 154.4 99,100 254.4 995,121 1.7 58,580,200 101.7 88,516 10.1 874,400 110.1 28,098 127.7- 22,000- 27.7- 1,264,721 2.1 59,531,700 102.1 1,174,136- 9.2- 12,800,000 90.8 1,174,136- 9.2- 12,800,000 90.8 161,693 70.3 230,000 170.3 38,506 59.2 65,000 159.2 5,429 60.3 9,000 160.3 265,278 54.2 489,000 154.2 770 38.5 2,000 138.5 63,873 44.1 145,000 144.1 341- .4- 95,000 99.6 2,324- 23.2- 10,000 76.8 1,457- 6.1- 24,000 93.9 14,519 2.8 527,300 102.8 2,000- 100.0- 2,000 .0 23,958- 23.5- 102,000 76.5 45,086 187.9 24,000 287.9 53,844 45.2 119,000 145.2 0 .0 0 .0 0 .0 0 .0 55,427 24.1 230,000 124.1 81,261 10.9 745,000 110.9 130,549 .0 0 .0 0 .0 0 .0 68 3.4 2,000 103.4 886,223 31.4 2,820,300 131.4 FUND TOTALS 14,260,627 64,586- 14,325,213- 100.5- 75,152,000 76,128,808 976,808 1.3 75,152,000 101.3 v PREPARED 7/30/14, 9:14:20 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT----- PERIOD ENDING: -------------------------------- OBJ - - - - -- - -- - - - - -- ----- - - - - -- ------- - - - - -- MONTH -TO- DATE------- - - - - -- wvlo ------------------------------------------------------ ----- - - - - -- ---YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 181,453 0 181,453 100.0 2,176,963 1,796,605 380,358 17.5 2,176,963 82.5 0102 SALARIES & WAGES -NON MGMT 1,963,293 0 1,963,293 100.0 23,557,800 22,858,584 699,216 3.0 23,557,800 97.0 0103 SALARIES & WAGES -COMP ABS 25,000 0 25,000 100.0 300,000 327,389 27,389- 9.1- 300,000 109.1 0105 OVERTIME 80,944 0 80,944 100.0 969,535 874,956 94,579 9.8 969,535 90.2 0106 STANDBY PAID 18,998 0 18,998 100.0 227,723 221,570 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 0 2,227,155 100.0 26,722,021 26,079,104 642,917 2.4 26,722,021 97.6 0201 WORKERS' COMPENSATION INS 49,023 1,482 47,541 97.0 585,515 280,550 304,965 52.1 585,515 47.9 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 0 31,064 100.0 370,161 362,410 7,751 2.1 370,161 97.9 0204 MEDICAL & HEALTH INSUR 811,477 185- 811,662 100.0 9,735,139 9,222,573 512,566 5.3 9,735,139 94.7 0205 RETIREMENT CONTRIBUTION 1,303,387 0 1,303,387 100.0 20,640,634 19,914,882 725,752 3.5 20,640,634 96.5 0206 DEFERRED COMP. CONTRIB 130,591 0 130,591 100.0 1,564,386 1,520,165 44,221 2.8 1,564,386 97.2 0207 DENTAL INSURANCE 76,306 41- 76,347 100.1 912,856 901,444 11,412 1.3 912,856 98.7 0208 LONG -TERM DISABILITY INS 6,353 0 6,353 100.0 74,135 70,831 3,304 4.5 74,135 95.5 0209 LIFE INSURANCE 14,561 0 14,561 100.0 172,158 162,174 9,984 5.8 172,158 94.2 0211 ACCRUED COMPENSATED ABS 360,000 0 360,000 100.0 360,000 336,859 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 0 226 226- .0 3,384,400 3,158,359 226,041 6.7 3,384,400 93.3 EMPLOYEE BENEFITS 2,695,653 1,482 2,694,171 99.9 36,694,384 35,954,770 739,614 2.0 36,694,384 98.0 0250 CAPITALIZED ADM OVERHEAD 343,747- 0 343,747 -100.0 4,124,238- 3,079,421- 1,044,817- 25.3 4,124,238- 74.7 CAPITALIZED ADM OVERHEAD 343,747- 0 343,747 -100.0 4,124,238- 3,079,421- 1,044,817- 25.3 4,124,238- 74.7 TOTAL LABOR CHARGES 4,579,061 1,482 4,577,579 100.0 59,292,167 58,954,453 337,714 .6 59,292,167 99.4 0301 DIRECTOR MEETING FEES 4,937 0 4,937 100.0 59,200 53,326 5,874 9.9 59,200 90.1 0302 BOARD TRAINING AND CONF 5,337 45 5,292 99.2 64,000 33,603 30,397 47.5 64,000 52.5 0303 BOARD HEALTH BENEFITS 2,704 0 2,704 100.0 32,437 66,806 34,369- 106.0- 32,437 206.0 DIRECTOR FEES & EXPENSES 12,978 45 12,933 99.7 155,637 153,735 1,902 1.2 155,637 98.8 0402 LIME 25,000 14,588 10,412 41.6 300,000 396,544 96,544- 32.2- 300,000 132.2 0403 POLYMER 68,500 0 68,500 100.0 450,000 401,682 48,318 10.7 450,000 89.3 0404 BOILER CHEMICALS 6,000 0 6,000 100.0 72,000 91,188 19,188- 26.7- 72,000 126.7 0406 OTHER CHEMICALS 45,000 41,377 3,623 8.1 540,000 516,822 23,178 4.3 540,000 95.7 0407 HYPOCHLORITE 16,587 4,481 12,106 73.0 199,000 203,950 4,950- 2.5- 199,000 102.5 CHEMICALS 161,087 60,446 100,641 62.5 1,561,000 1,610,186 49,186- 3.2- 1,561,000 103.2 0501 ELECTRICAL 121,092 50,717 70,375 58.1 995,200 1,632,826 637,626- 64.1- 995,200 164.1 0502 NATURAL GAS 366,806 205,945 160,861 43.9 2,216,500 2,093,782 122,718 5.5 2,216,500 94.5 0503 LAND -FILL GAS 78,840 59,436 19,404 24.6 473,000 340,774 132,226 28.0 473,000 72.0 0504 WATER 8,541 766 7,775 91.0 102,250 82,877 19,373 18.9 102,250 81.1 0505 TELEPHONE 27,562 0 27,562 100.0 330,700 242,069 88,631 26.8 330,700 73.2 UTILITIES 602,841 316,864 285,977 47.4 4,117,650 4,392,328 274,678- 6.7- 4,117,650 106.7 PREPARED 7/30/14, 9:14:20 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: _ (e oly - ---- OBJ -- - - -- - - - --------- - - - - -- - - - - -- --------MONTH -TO- DATE----- ------ -- -- IC ------------------------------------------- ----- --- - - - --- YEAR -TO- DATE----- ----- - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE : BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 7,599 260 7,339 96.6 91,100 41,059 50,041 54.9 91,100 45.1 0602 VEHIC /EQUIP REPAIR MAINT 9,174 8,145 1,029 11.2 110,000 167,331 57,331- 52.1- 110,000 152.1 0603 GENERAL REPAIRS & MAINT 80,229 36,637 43,592 54.3 962,000 986,072 24,072- 2.5- 962,000 102.5 0604 OUTSIDE REPAIRS & MAINT 170,724 109,415 61,309 35.9 2,046,701 1,428,998 617,703 30.2 2,046,701 69.8 ° 0605 COMPUTER REPAIRS & MAINT 46,262 11,028 35,234 76.2 555,726 472,900 82,826 14.9 555,726 85.1 0606 REAL PROPERTY REPAIRS 0 800 800- .0 0 30,257 30,257- .0 0 .0 REPAIRS & MAINTENANCE 313,988 166,285 147,703 47.0 3,765,527 3,126,617 638,910 17.0 3,765,527 83.0 0701 ASH REMOVAL 12,674 1,776 10,898 86.0 152,000 151,859 141 .1 152,000 99.9 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 25,000 13,673 11,327 45.3 25,000 54.7 0703 GRIT REMOVAL 7,500 1,088 6,412 85.5 90,000 81,285 8,715 9.7 90,000 90.3 0704 JANITORIAL & REFUSE REMOV 24,183 3,819 20,364 84.2 289,800 282,363 7,437 2.6 289,800 97.4 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 30,000 31,711 1,711- 5.7- 30,000 105.7 0706 HAZARDOUS WASTE DISPOSAL 81,160 53,915 27,245 33.6 513,700 353,848 159,852 31.1 513,700 68.9 HAULING & DISPOSAL 130,104 60,598 69,506 53.4 1,100,500 914,739 185,761 16.9 .1,100,500 83.1 0801 PROFESSIONAL SERVICES 10,530 - 189 10,341 98.2 126,250 96,559 29,691 23.5 126,250 76.5 0802 LEGAL SERVICES -BOARD 6,674 12,167 5,493- 82.3- 80,000 75,479 4,521 5.7 80,000 94.3 0803 LEGAL SERVICES -STAFF 30,120 38,993 8,873- 29.5- 271,100 301,055 29,955- 11.0- 271,100 111.0 PROFESSIONAL & LEGAL SERV 47,324 51,349 4,025- 8.5- 477,350 473,093 4,257 .9 477,350 99.1 0901 OUTSIDE SAFETY SERVICES 8,747 0 8,747 100.0 89,200 35,579 53,621 60.1 89,200 39.9 0902 TECHNICAL SERVICES 199,429 1,633,472 1,434,043 - 719.1- 2,271,520 3,095,163 823,643- 36.3- 2,271,520 136.3 0903 DATA PROCESSING SERVICES 0 0 0 .0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 2,924 18 2,906 99.4 309,500 300,783 8,717 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 9,837 206 9,631 97.9 118,000 88,056 29,944 25.4 118,000 74.6 OUTSIDE SERVICES 222,048 1,633,696 1,411,648- 635.7- 2,801,621 3,522,768 721,147- 25.7- 2,801,621 125.7 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 3,811 14,023 78.6 213,260 227,727 14,467- 6.8- 213,260 106.8 1102 GASOLINE, OIL & FUEL 22,674 3,782 18,892 83.3 272,000 292,095 20,095- 7.4- 272,000 107.4 1103 OPERATING SUPPLIES 99,353 51,462 47,891 48.2 1,190,410 1,264,450 74,040- 6.2- 1,190,410 106.2 1104 OPERATING FUEL 4,000 133 3,867 96.7 48,000 11,778 36,222 75.5 48,000 24.5 1105 LABORATORY SUPPLIES 12,899 9,758 3,141 24.4 154,700 176,945 22,245- 14.4- 154,700 114.4 1106 SAFETY SUPPLIES 12,114 5,314 6,800 56.1 138,345 87,801 50,544 36.5 138,345 63.5 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 168,874 74,260 94,614 56.0 2,016,715 2,060,796 44,081- 2.2- 2,016,715 102.2 1201 RENTS & LEASES 16,837 1.,341 15,496 92.0 195,801 175,824 19,977 10.2 195,801 89.8 1202 PUBLIC AGENCY FEES 29,489 1,051 28,438 96.4 493,844 452,421 41,423 8.4 493,844 91.6 1203 PUBLIC INFORMATION 23,810 66 23,744 99.7 285,500 257,733 27,767 9.7 285,500 90.3 1204 TUITION REIMBURSEMENT 10,153 2,575 7,578 74.6 53,550 22,050 31,500 58.8 53,550 41.2 PREPARED 7/30/14, 9:14:20 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 1001; OF YEAR LAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: ���_/------------------------------- Q1! 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 3,518 28,872 89.1 393,570 247,094 146,476 37.2 393,570 62.8 1206 CERTIFICATION & LICENSES 1,643 524- 2,167 131.9 19,397 15,035 4,362 22.5 19,397 77.5 1207 CLAIMS 50 0 50 100.0 501 274 227 45.3 501 54.7 1208 SUBSCRIPTION /PUBLICATION 3,383 733 2,650 78.3 34,688 19,607 15,081 43.5 34,688 56.5 1209 MILEAGE REIMBURSEMENTS 866 135 731 84.4 9,490 9,714 224- 2.4- 9,490 102.4 1210 PUBLIC NOTICES 504 1,321 817- 162.1- 5,850 5,935 85- 1.5- 5,850 101.5 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 3,535 629 2,906 82.2 39,224 33,084 6,140 15.7 39,224 84.3 1213 MISCELLANEOUS 3,556 2,574 982 27.6 41,330 55,271 13,941- 33.7- 41,330 133.7 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 13,419 128,733 90.6 1,936,785 1,592,850 343,935 17.8 1,936,785 82.2 NET EXPENSES 6,380,457 2,378,444 4,002,013 62.7 77,824,952 77,401,565 423,387 .5 77,824,952 99.5 TOTAL EXPENSE 6,380,457 2,378,444 4,002,013 62.7 77,824,952 77,401,565 423,387 .5 77,824,952 99.5 �' ^ PREPARED 7/30/14, 9:14:32 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6 3a���`� ------------------------------------------------------- --------------------------------- - - - - -- -------- ------------- - - - - -- --- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 416,862 0 416,862 100.0 5,001,596 4,766,009 235,587 4.7 5,001,596 95.3 EMPLOYEE BENEFITS 1,085,090 63 1,085,027 100.0 13,304,847 13,258,368 46,479 .3 13,304,847 99.7 CAPITALIZED ADM OVERHEAD 4,813- 0 4,813 -100.0 57,679- 23,353- 34,326- 59.5 57,679- 40.5 DIRECTOR FEES & EXPENSES 12,978 45 12,933 99.7 155,637 153,735 1,902 1.2 155,637 98.8 UTILITIES 10,012 6,512- 16,524 165.0 120,100 42,305 77,795 64.8 120,100 35.2 REPAIRS & MAINTENANCE 44,639 8,760 35,879 80.4 534,715 417,924 116,791 21.8 534,715 78.2 PROFESSIONAL & LEGAL SERV 29,439 22,040 7,399 25.1 343,250 359,130 15,880- 4.6- 343,250 104.6 OUTSIDE SERVICES 91,070 10,911 80,159 88.0 1,265,700 1,059,531 206,169 16.3 1,265,700 83.7 SELF - INSURANCE EXPENSE 0 0 0 .0 600,000 600,000 0 .0 600,000 100.0 MATERIALS & SUPPLIES 19,095 1,270 17,825 93.3 227,385 131,453 95,932 42.2 227,385 57.8 OTHER EXPENSES 53,452 2,197 51,255 95.9 552,495 408,909 143,586 26.0 552,495 74.0 ADMINISTRATION 1,757,824 38,774 1,719,050 97.8 22,048,046 21,174,011 874,035 4.0 22,048,046 96.0 SALARIES & WAGES 500,801 0 500,801 100.0 6,008,963 5,880,812 128,151 2.1 6,008,963 97.9 EMPLOYEE BENEFITS 440,334 203 440,131 100.0 6,432,260 6,254,643 177,617 2.8 6,432,260 97.2 CAPITALIZED ADM OVERHEAD 313,328- 0 313,328 -100.0 3,759,705- 2,886,850- 872,855- 23.2 3,759,705- 76.8 UTILITIES 16,059 9,295 6,764 42.1 192,400 179,877 12,523 6.5 192,400 93.5 REPAIRS & MAINTENANCE 8,928 57,176 48,248- 540.4- 106,861 180,531 73,670- 68.9- 106,861 168.9 HAULING & DISPOSAL 81,785 53,795 27,990 34.2 521,200 371,645 149,555 28.7 521,200 71.3 PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES 14,961 44,507 25,389 1,460,384 10,428- 69.7- 1,415,877- 181.2- 99,100 515,100 104,689 1,780,693 5,589- 5.6- 1,265,593- 245.7- 99,100 515,100 105.6 345.7 MATERIALS & SUPPLIES 16,301 12,952 3,349 20.5 194,710 240,545 45,835- 23.5- 194,710 123.5 OTHER EXPENSES 24,443 6,724 17,719 72.5 271,862 202,215 69,647 25.6 271,862 74.4 ENGINEERING 834,791 1,625,918 791,127- 94.8- 10,582,751 12,308,800 1,726,049- 16.3- 10,582,751 116.3 SALARIES & WAGES 436,957 0 436,957 100.0 5,242,615 5,313,247 70,632- 1.3- 5,242,615 101.3 EMPLOYEE BENEFITS 414,280 401 413,879 99.9 5,958,314 5,823,361 134,953 2.3 5,958,314 97.7 CAPITALIZED ADM OVERHEAD 10,717- 0 10,717 -100.0 128,494- 51,463- 77,031- 59.9 128,494- 40.1 UTILITIES 11,311 2,647 8,664 76.6 135,600 132,415 3,185 2.3 135,600 97.7 REPAIRS & MAINTENANCE 62,545 11,562 50,983 81.5 750,001 549,355 200,646 26.8 750,001 73.2 HAULING & DISPOSAL 10,074 0 10,074 100.0 120,800 111,378 9,422 7.8 120,800 92.2 PROFESSIONAL & LEGAL SERV 837 3,663 2,826- 337.6- 10,000 6,214 3,786 37.9 10,000 62.1 OUTSIDE SERVICES 7,824 0 7,824 100.0 93,371 41,076 52,295 56.0 93,371 44.0 MATERIALS & SUPPLIES 59,650 18,959 40,691 68.2 710,620 829,940 119,320- 16.8- 710,620 116.8 OTHER EXPENSES 15,673 1,689 13,984 89.2 196,152 171,242 24,910 12.7 196,152 87.3 COLLECTION SYSTEM OPS. 1,008,434 38,921 969,513 96.1 13,088,979 12,926,765 162,214 1.2 13,088,979 98.8 SALARIES & WAGES 779,945 0 779,945 100.0 9,357,800 9,183,063 174,737 1.9 9,357,800 98.1 EMPLOYEE BENEFITS 684,638 743 683,895 99.9 9,950,315 9,660,211 290,104 2.9 9,950,315 97.1 CAPITALIZED ADM OVERHEAD 14,332- 0 14,332 -100.0 171,687- 106,095- 65,592- 38.2 171,687- 61.8 CHEMICALS 126,087 25,611 100,476 79.7 1,141,000 1,179,041 38,041- 3.3- 1,141,000 103.3 UTILITIES 483,871 289,899 193,972 40.1 3,148,200 3,565,132 416,932- 13.2- 3,148,200 113.2 REPAIRS & MAINTENANCE 178,659 84,292 94,367 52.8 2,143,500 1,799,815 343,685 16.0 2,143,500 84.0 HAULING & DISPOSAL 37,658 6,803 30,855 81.9 451,500 423,102 28,398 6.3 451,500 93.7 PROFESSIONAL & LEGAL SERV 2,087 257 1,830 87.7 25,000 3,060 21,940 87.8 25,000 12.2 OUTSIDE SERVICES 71,097 147,261 76,164- 107.1- 852,350 514,049 338,301 39.7 852,350 60.3 MATERIALS & SUPPLIES 70,441 39,462 30,979 44.0 843,400 807,667 35,733 4.2 843,400 95.8 OTHER EXPENSES 45,335 2,742 42,593 94.0 877,629 779,784 97,845 11.1 877,629 88.9 PREPARED 7/30/14, 9:14:32 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: -------- --- ---- -- --------------- ------- -------- ------------- - - - - -- - ----- --- -6 MONTH -TO- DATE------------- _I,+ ------------------------------------------------------ -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET i PLANT OPERATIONS 2,465,486 597,070 1,868,416 75.8 28,619,007 27,808,829 810,178 2.8 28,619,007 97.2 SALARIES & WAGES 92,590 0 92,590 100.0 1,111,047 935,973 175,074 15.8 1,111,047 84.2 EMPLOYEE BENEFITS 71,311 72 71,239 99.9 1,048,648 958,187 90,461 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 34,835 165 .5 420,000 431,145 11,145- 2.7- 420,000 102.7 UTILITIES 81,588 21,535 60,053 73.6 521,350 472,599 48,751 9.4 521,350 90.6 REPAIRS & MAINTENANCE 19,217 4,495 14,722 76.6 230,450 178,992 51,458 22.3 230,450 77.7 HAULING & DISPOSAL 587 0 587 100.0 7,000 8,614 1,614- 23.1- 7,000 123.1 OUTSIDE SERVICES 7,550 15,140 7,590- 100.5- 75,100 127,419 52,319- 69.7- 75,100 169.7 MATERIALS & SUPPLIES 3,387 1,617 1,770 52.3 40,600 51,191 10,591- 26.1- 40,600 126.1 OTHER EXPENSES 3,249 67 3,182 97.9 38,647 30,700 7,947 20.6 38,647 79.4 PUMP STATIONS 313,922 77,761 236,161 75.2 3,486,169 3,183,160 303,009 8.7 3,486,169 91.3 FUND TOTALS 6,380,457 2,378,444 4,002,013 62.7 77,824,952 77,401,565 423,387 .5 77,824,952 99.5 Now 0-4--m PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 1 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT - -- - -- --------- PERIOD ENDING:_ ` - - - - -- ---- - --- ------------------------------------------------------- ------------ -- -- --- ------- ------ DEPARTMENT 01 ADMINISTRATION OBJ ------- - - - - -- MONTH -TO- DATE------- - - ---- -- ------ - - - --- YEAR -TO- DATE----- ----- - - -- ANNUAL NO --------------- ACCOUNT TITLE -------- ------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE i BUDGET 0101 SALARIES & WAGES- MGMNT. 88,540 0 88,540 100.0 1,062,282 949,093 113,189 10.7 1,062,282 89.3 0102 SALARIES & WAGES -NON MGMT 302,615 0 302,615 100.0 3,630,918 3,434,939 195,979 5.4 3,630,918 94.6 0103 COMP ABS- ACCRUAL PAYMENTS 25,000 0 25,000 100.0 300,000 326,331 26,331- 8.8- 300,000 108.8 0105 OVERTIME 8,131 0 8,131 100.0 97,396 55,646 41,750 42.9 97,396 57.1 0110 SALARY VACANCY 7,424- 0 7,424 -100.0 89,000- 0 89,000 -100.0 89,000- .0 SALARIES & WAGES 416,862 0 416,862 100.0 5,001,596 4,766,009 235,587 4.7 5,001,596 95.3 0201 WORKERS- COMPENSATION INS 2,196 63 2,133 97.1 25,560 11,775 13,785 53.9 25,560 46.1 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 5,716 0 5,716 100.0 67,679 62,815 4,864 7.2 67,679 92.8 0204 MEDICAL & HEALTH INSUR 434,435 185- 434,620 100.0 5,212,659 5,277,104 64,445- 1.2- 5,212,659 101.2 0205 RETIREMENT CONTRIBUTION 240,906 0 240,906 100.0 3,815,002 3,527,628 287,374 7.5 3,815,002 92.5 0206 DEFERRED COMP. CONTRIB 23,646 0 23,646 100.0 282,960 265,538 17,422 6.2 282,960 93.8 0207 DENTAL INSURANCE 40,336 41- 40,377 100.1 483,306 465,703 17,603 3.6 483,306 96.4 0208 LONG -TERM DISABILITY INS 1,021 0 1,021 100.0 11,889 11,639 250 2.1 11,889 97.9 0209 LIFE INSURANCE 6,258 0 6,258 100.0 74,392 116,425 42,033- 56.5- 74,392 156.5 0211 ACCRUED COMPENSATED ABS. 360,000 0 360,000 100.0 360,000 336,859 23,141 6.4 360,000 93.6 0212 BENEFIT VACANCY 36,924- 0 36,924 -100.0 443,000- 0 443,000 -100.0 443,000- .0 0213 OPEB CONTRIBUTION 0 226 226- .0 3,384,400 3,158,359 226,041 6.7 3,384,400 93.3 EMPLOYEE BENEFITS 1,085,090 63 1,085,027 100.0 13,304,847 13,258,368 46,479 .3 13,304,847 99.7 0250 CAPITALIZED ADM OVERHEAD 4,813- 0 4,813 -100.0 57,679- 23,353- 34,326- 59.5 57,679- 40.5 CAPITALIZED ADM OVERHEAD 4,813- 0 4,813 -100.0 57,679- 23,353- 34,326- 59.5 57,679- 40.5 0301 DIRECTOR MEETING FEES 4,937 0 4,937 100.0 59,200 53,326 5,874 9.9 59,200 90.1 0302 BOARD TRAINING AND CONF 5,337 45 5,292 99.2 64,000 33,603 30,397 47.5 64,000 52.5 0303 BOARD HEALTH BENEFITS 2,704 0 2,704 100.0 32,437 66,806 34,369- 106.0- 32,437 206.0 DIRECTOR FEES & EXPENSES 12,978 45 12,933 99.7 155,637 153,735 1,902 1.2 155,637 98.8 0505 TELEPHONE 10,012 6,512- 16,524 165.0 120,100 42,305 77,795 64.8 120,100 35.2 UTILITIES 10,012 6,512- 16,524 165.0 120,100 42,305 77,795 64.8 120,100 35.2 0603 GENERAL REPAIRS & MAINT 424 0 424 100.0 5,000 22 4,978 99.6 5,000 .4 0604 OUTSIDE REPAIRS & MAINT 5,462 194 5,268 96.4 64,800 26,616 38,184 58.9 64,800 41.1 0605 COMPUTER REPAIRS & MAINT 38,753 8,566 30,187 77.9 464,915 391,286 73,629 15.8 464,915 84.2 REPAIRS & MAINTENANCE 44,639 8,760 35,879 80.4 534,715 417,924 116,791 21.8 534,715 78.2 0801 PROFESSIONAL SERVICES 10,530 189 10,341 98.2 126,250 96,559 29,691 23.5 126,250 76.5 0802 LEGAL SERVICES -BOARD 6,674 12,167 5,493- 82.3- 80,000 75,479 4,521 5.7 80,000 94.3 0803 LEGAL SERVICES -STAFF 12,235 9,684 2,551 20.9 137,000 187,092 50,092- 36.6- 137,000 136.6 PROFESSIONAL & LEGAL SERV 29,439 22,040 7,399 25.1 343,250 359,130 15,880- 4.6- 343,250 104.6 0501 OUTSIDE SAFETY SERVICES 4,174 0 4,174 100.0 50,000 14,324 35,676 71.4 50,000 28.6 e PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 2 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA SANITARY DISTRICT PERIOD ENDING: b- �0��` - - - - -- ------------------------------------------------- - - - - -- -COSTA -------- - - - - -- ------------------------------------------------ DEPARTMENT 01 ADMINISTRATION OBJ ------------ -MONTH-TO- DATE-- --- --- - - --- --- ----- -- ----YEAR -TO- DATE--- --- --- - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0902 TECHNICAL SERVICES 76,260 10,705 65,555 86.0 914,900 783,440 131,460 14.4 914,900 85.6 0903 DATA PROCESSING SERVICES 0 0 0 .0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 0 0 0 .0 173,000 170,524 2,476 1.4 173,000 98.6 0905 REPROGRAPHIC SERVICES 799 0 799 100.0 9,500 3,187 6,313 66.5 9,500 33.5 0906 RECRUITMENT 9,837 206 9,631 97.9 118,000 88,056 29,944 25.4 118,000 74.6 OUTSIDE SERVICES 91,070 10,911 80,159 88.0 1,265,700 1,059,531 206,169 16.3 1,265,700 83.7 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 10,258 861 9,397 91.6 122,700 84,012 38,688 31.5 122,700 68.5 1103 OPERATING SUPPLIES 5,166 374 4,792 92.8 61,860 38,702 23,158 37.4 61,860 62.6 1106 SAFETY SUPPLIES 3,671 35 3,636 99.0 42,825 8,739 34,086 79.6 42,825 20.4 1108 INVENTORY OVER /SHORT MATERIALS & SUPPLIES 0 19,095 0 1,270 0 17,825 .0 93.3 0 227,385 0 131,453 0 95,932 .0 42.2 0 227,385 .0 -57.8 1201 RENTS & LEASES 3,698 0 3,698 100.0 39,200 16,032 23,168 59.1 39,200 40.9 1202 PUBLIC AGENCY FEES 212 0 212 100.0 2,500 0 2,500 100.0 2,500 .0 1203 PUBLIC INFORMATION 23,212 66 23,146 99.7 278,500 256,635 21,865 7.9 278,500 92.1 1204 TUITION REIMBURSEMENT 3,337 0 3,337 100.0 10,000 2,000 8,000 80.0 10,000 20.0 1205 TECH TRAIN, CONF & MEETS 8,996 1,440 7,556 84.0 107,600 52,630 54,970 51.1 107,600 48.9 1206 CERTIFICATION & LICENSES 112 0 112 100.0 1,300 69 1,231 94.7 1,300 5.3 1207 CLAIMS 49 0 49 100.0 500 274 226 45.2 500 54.8 1208 SUBSCRIPTION /PUBLICATION 1,051 185 866 82.4 7,815 4,580 3,235 41.4 7,815 58.6 1209 MILEAGE REIMBURSEMENTS 509 0 509 100.0 5,800 5,072 728 12.6 5,800 87.4 1210 PUBLIC NOTICES 68 0 68 100.0 750 1,206 456- 60.8- 750 160.8 1211 OUTSIDE ORGANIZATION FEES 2,924 0 2,924 100.0 35,000 36,977 1,977- 5.6- 35,000 105.6 1212 EMPLOYEE MEMBERSHIPS 996 0 996 100.0 9,680 6,235 3,445 35.6 9,680 64.4 1213 MISCELLANEOUS 1,326 506 820 61.8 15,350 26,919 11,569- 75.4- 15,350 175.4 1216 PROFESSIONAL EXP REIMB 6,962 0 6,962 100.0 38,500 280 38,220 99.3 38,500 .7 OTHER EXPENSES 53,452 2,197 51,255 95.9 552,495 408,909 143,586 26.0 552,495 74.0 DEPARTMENT NET EXPENSES 1,757,824 38,774 1,719,050 97.8 22,048,046 21,174,011 874,035 4.0 22,048,046 96.0 PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 3 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: � ,,A, 3"lq------------------------------------------------------- ----------- -------- --- ----------- DEPARTMENT 02 ENGINEERING ----- ---- -- - - -- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- - ------- --- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ 0101 SALARIES & WAGES- MGMNT. 34,823 0 34,823 100.0 417,722 280,313 137,409 32.9 417,722 67.1 0102 SALARIES & WAGES -NON MGMT 467,043 0 467,043 100.0 5,604,241 5,500,185 104,056 1.9 5,604,241 98.1 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 301 301- .0 0 .0 0105 OVERTIME 8,946 0 8,946 100.0 107,000 100,013 6,987 6.5 107,000 93.5 0110 SALARY VACANCY 10,011- 0 10,011 -100.0 120,000- 0 120,000 -100.0 120,000- .0 SALARIES & WAGES 500,801 0 500,801 100.0 6,008,963 5,880,812 128,151 2.1 6,008,963 97.9 0201 WORKERS' COMPENSATION INS 6,513 203 6,310 96.9 77,606 38,239 39,367 50.7 77,606 49.3 0203 FEDERAL MEDICARE TAX 7,036 0 7,036 100.0 84,135 82,837 1,298 1.5 84,135 98.5 0204 MEDICAL & HEALTH INSUR 99,485 0 99,485 100.0 1,193,204 1,040,287 152,917 12.8 1,193,204 87.2 0205 RETIREMENT CONTRIBUTION 300,048 0 300,048 100.0 4,751,622 4,593,370 158,252 3.3 4,751,622 96.7 0206 DEFERRED COMP. CONTRIB 29,273 0 29,273 100.0 350,902 351,280 378- .1- 350,902 100.1 0207 DENTAL INSURANCE 9,926 0 9,926 100.0 118,694 118,991 297- .3- 118,694 100.3 0208 LONG -TERM DISABILITY INS 1,427 0 1,427 100.0 16,882 15,778 1,104 6.5 16,882 93.5 0209 LIFE INSURANCE 2,387 0 2,387 100.0 28,215 13,861 14,354 50.9 28,215 49.1 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 15,761- 0 15,761 -100.0 189,000- 0 189,000 -100.0 189,000- .0 EMPLOYEE BENEFITS 440,334 203 440,131 100.0 6,432,260 6,254,643 177,617 2.8 6,432,260 97.2 0250 CAPITALIZED ADM OVERHEAD 313,328- 0 313,328 -100.0 3,759,705- 2,886,850- 872,855- 23.2 3,759,705- 76.8 CAPITALIZED ADM OVERHEAD 313,328- 0 313,328 -100.0 3,759,705- 2,886,850- 872,855- 23.2 3,759,705- 76.8 0501 ELECTRICAL 9,011 6,250 2,761 30.6 108,000 106,284 1,716 1.6 108,000 98.4 0502 NATURAL GAS 1,799 917 882 49.0 21,500 15,178 6,322 29.4 21,500 70.6 0504 WATER 549 0 549 100.0 6,500 6,762 262- 4.0- 6,500 104.0 0505 TELEPHONE 4,700 2,128 2,572 54.7 56,400 51,653 4,747 8.4 56,400 91.6 UTILITIES 16,059 9,295 6,764 42.1 192,400 179,877 12,523 6.5 192,400 93.5 0604 OUTSIDE REPAIRS & MAINT 4,517 56,376 51,859- 148.1- 54,050 101,385 47,335- 87.6- 54,050 187.6 0605 COMPUTER REPAIRS & MAINT 4,411 0 4,411 100.0 52,811 48,889 3,922 7.4 52,811 92.6 0606 REAL PROPERTY REPAIRS 0 800 800- .0 0 30,257 30,257- .0 0 .0 REPAIRS & MAINTENANCE 8,928 57,176 48,248 - 540.4- 106,861 180,531 73,670- 68.9- 106,861 168.9 0704 JANITORIAL & REFUSE REMOV 1,761 0 1,761 100.0 21,000 18,819 2,181 10.4 21,000 89.6 0706 HAZARDOUS WASTE DISPOSAL 80,024 53,795 26,229 32.8 500,200 352,826 147,374 29.5 500,200 70.5 HAULING & DISPOSAL 81,785 53,795 27,990 34.2 521,200 371,645 149,555 28.7 521,200 71.3 0803 LEGAL SERVICES -STAFF 14,961 25,389 10,428- 69.7- 99,100 104,689 5,589- 5.6- 99,100 105.6 PROFESSIONAL & LEGAL SERV 14,961 25,389 10,428- 69.7- 99,100 104,689 5,589- 5.6- 99,100 105.6 0902 TECHNICAL SERVICES 41,783 1,460,366 1,418,583- 395.1- 381,000 1,655,012 1,274,012- 334.4- 381,000 434.4 0904 OTHER PUBLIC AGENCY SERVS 2,500 18 2,482 99.3 131,500 125,681 5,819 4.4 131,500 95.6 0905 REPROGRAPHIC SERVICES 224 0 224 100.0 2,600 0 2,600 100.0 2,600 .0 PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 4 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: - --��- ----------------------------------------------------- ------- --- ------ -- ----- ----- ---------- DEPARTMENT 02 ENGINEERING - -------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -- --------- --- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET OUTSIDE SERVICES 44,507 1,460,384 1,415,877- 181.2- 515,100 1,780,693 1,265,593- 245.7- 515,100 345.7 1101 OFFICE EQUIPMENT /SUPPLIES 4,716 1,679 3,037 64.4 56,460 108,211 51,751- 91.7- 56,460 191.7 1103 OPERATING SUPPLIES 9,878 11,007 1,129- 11.4- 118,250 120,678 2,428- 2.1- 118,250 102.1 1106 SAFETY SUPPLIES 1,707 266 1,441 84.4 20,000 11,656 8,344 41.7 20,000 58.3 MATERIALS & SUPPLIES 16,301 12,952 3,349 20.5 194,710 240,545 45,835- 23.5- 194,710 123.5 1201 RENTS & LEASES 873 0 873 100.0 10,300 11,449 1,149- 11.2- 10,300 111.2 1202 PUBLIC AGENCY FEES 500 0 500 100.0 6,000 6,571 571- 9.5- 6,000 109.5 1203 PUBLIC INFORMATION 598 0 598 100.0 7,000 1,098 5,902 84.3 7,000 15.7 1204 TUITION REIMBURSEMENT 5,074 2,575 2,499 49.3 22,800 12,477 10,323 45.3 22,800 54.7 1205 TECH TRAIN, CONF & MEETS 11,076 269 10,807 97.6 138,660 90,176 48,484 35.0 138,660 65.0 1206 CERTIFICATION & LICENSES 250 169 81 32.4 2,890 1,684 1,206 41.7 2,890 58.3 1208 SUBSCRIPTION /PUBLICATION 1,827 0 1,827 100.0 21,473 11,201 10,272 47.8 21,473 52.2 1209 MILEAGE REIMBURSEMENTS 159 0 159 100.0 1,490 2,236 746- 50.1- 1,490 150.1 1210 PUBLIC NOTICES 436 1,321 885- 203.0- 5,100 4,729 371 7.3 5,100 92.7 1211 OUTSIDE ORGANIZATION FEES 1,025 0 1,025 100.0 25,540 24,955 585 2..3 25,540 97.7 1212 EMPLOYEE MEMBERSHIPS 943 539 404 42.8 10,909 10,154 755 6.9 10,909 93.1 1213 MISCELLANEOUS 970 1,851 881- 90.8- 11,200 25,485 14,285- 127.5- 11,200 227.5 1216 PROFESSIONAL EXP REIMB 712 0 712 100.0 8,500 0 8,500 100.0 8,500 .0 OTHER EXPENSES 24,443 6,724 17,719 72.5 271,862 202,215 69,647 25.6 271,862 74.4 DEPARTMENT NET EXPENSES 834,791 1,625,918 791,127- 94.8- 10,582,751 12,308,800 1,726,049- 16.3- 10,582,751 116.3 t PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 5 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:_ ----------- ----- - - --- p/',r ----------------------------------------------------- --------------------------------------- DEPARTMENT 03 COLLECTION SYSTEM --------- OPS. OBJ ------ - - - - - -- MONTH -TO- DATE------- --- - -- - -- - - - - - -- ----YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET k 0101 SALARIES & WAGES- MGMNT. 14,023 0 14,023 100.0 168,276 179,285 11,009- 6.5- 168,276 106.5 0102 SALARIES & WAGES -NON MGMT 405,080 0 405,080 100.0 4,860,487 4,759,149 101,338 2.1 4,860,487 97.9 0103 SALARIES & WAGES COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 20,778 0 20,778 100.0 248,852 309,312 60,460- 24.3- 248,852 124.3 0106 STANDBY PAID 5,500 0 5,500 100.0 66,000 65,501 499 .8 66,000 99.2 0110 SALARY VACANCY 8,424- 0 8,424 -100.0 101,000- 0 101,000 -100.0 101,000- .0 SALARIES & WAGES 436,957 0 436,957 100.0 5,242,615 5,313,247 70,632- 1.3- 5,242,615 101.3 0201 WORKERS' COMPENSATION INS 13,637 401 13,236 97.1 163,039 76,056 86,983 53.4 163,039 46.6 0203 FEDERAL MEDICARE TAX 6,129 0 6,129 100.0 73,064 74,948 1,884- 2.6- 73,064 102.6 0204 MEDICAL & HEALTH INSUR 109,616 0 109,616 100.0 1,314,952 1,160,621 154,331 11.7 1,314,952 88.3 0205 RETIREMENT CONTRIBUTION 258,177 0 258,177 100.0 4,088,532 4,027,420 61,112 1.5 4,088,532 98.5 0206 DEFERRED COMP. CONTRIB 27,392 0 27,392 100.0 328,308 327,270 1,038 .3 328,308 99.7 0207 DENTAL INSURANCE 10,701 0 10,701 100.0 127,928 130,749 2,821- 2.2- 127,928 102.2 0208 LONG -TERM DISABILITY INS 1,409 0 1,409 100.0 16,248 15,994 254 1.6 16,248 98.4 0209 LIFE INSURANCE 2,056 0 2,056 100.0 24,243 10,303 13,940 57.5 24,243 42.5 0212 BENEFIT VACANCY 14,837- 0 14,837 -100.0 178,000- 0 178,000 -100.0 178,000- .0 EMPLOYEE BENEFITS 414,280 401 413,879 99.9 5,958,314 5,823,361 134,953 2.3 5,958,314 97.7 0250 CAPITALIZED ADM OVERHEAD 10,717- 0 - 10,717 -100.0 128,494- 51,463- 77,031- 59.9 128,494- 40.1 CAPITALIZED ADM OVERHEAD 10,717- 0 10,717 -100.0 128,494- 51,463- 77,031- 59.9 128,494- 40.1 0501 ELECTRICAL 4,674 1,032 3,642 77.9 56,000 57,979 1,979- 3.5- 56,000 103.5 0502 NATURAL GAS 837 0 837 100.0 10,000 10,137 137- 1.4- 10,000 101.4 0504 WATER 1,250 0 1,250 100.0 15,000 12,547 2,453 16.4 15,000 83.6 0505 TELEPHONE 4,550 1,615 2,935 64.5 54,600 51,752 2,848 5.2 54,600 94.8 UTILITIES 11,311 2,647 8,664 76.6 135,600 132,415 3,185 2.3 135,600 97.7 0601 OUTSIDE VEH /EQUIP REPAIR 7,599 260 7,339 96.6 91,100 41,059 50,041 54.9 91,100 45.1 0602 VEHIC /EQUIP REPAIR MAINT 9,174 8,145 1,029 11.2 110,000 167,331 57,331- 52.1- 110,000 152.1 0603 GENERAL REPAIRS & MAINT 174 0 174 100.0 2,000 1,221 779 39.0 2,000 61.1 0604 OUTSIDE REPAIRS & MAINT 45,598 3,157 42,441 93.1 546,901 339,744 207,157 37.9 546,901 62.1 REPAIRS & MAINTENANCE 62,545 11,562 50,983 81.5 750,001 549,355 200,646 26.8 750,001 73.2 0704 JANITORIAL & REFUSE REMOV 7,574 0 7,574 100.0 90,800 79,667 11,133 12.3 90,800 87.7 0705 SPOILS REMOVAL 2,500 0 2,500 100.0 30,000 31,711 1,711- 5.7- 30,000 105.7 HAULING & DISPOSAL 10,074 0 10,074 100.0 120,800 111,378 9,422 7.8 120,800 92.2 0803 LEGAL SERVICES -STAFF 837 3,663 2,826- 337.6- 10,000 6,214 3,786 37.9 10,000 62.1 PROFESSIONAL & LEGAL SERV 837 3,663 2,826- 337.6- 10,000 6,214 3,786 37.9 10,000 62.1 0901 OUTSIDE SAFETY SERVICES 674 0 674 100.0 8,000 2,273 5,727 71.6 8,000 28.4 0902 TECHNICAL SERVICES 7,149 0 7,149 100.0 85,370 38,803 46,567 54.5 85,370 45.5 \3 PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 6 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: (, ?o�1 - - - --- ------------------------------------------------------- ---------------------------------------- DEPARTMENT 03 COLLECTION SYSTEM ----------------- OPS. -- ------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- -- - - -- YEAR -TO- DATE-------- - - -- -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % _ BUDGET $ 0905 REPROGRAPHIC SERVICES 1 0 1 100.0 1 0 1 100.0 1 .0 OUTSIDE SERVICES 7,824 0 7,824 100.0 93,371 41,076 52,295 56.0 93,371 44.0 1101 OFFICE EQUIPMENT /SUPPLIES 686 58 628 91.5 8,100 10,050 1,950- 24.1- 8,100 124.1 1102 GASOLINE, OIL & FUEL 22,674 3,782 18,892 83.3 272,000 292,095 20,095- 7.4- 272,000 107.4 1103 OPERATING SUPPLIES 32,493 12,439 20,054 61.7 389,300 492,583 103,283- 26.5- 389,300 126.5 1106 SAFETY SUPPLIES 3,797 2,680 1,117 29.4 41,220 35,212 6,008 14.6 41,220 85.4 MATERIALS & SUPPLIES 59,650 18,959 40,691 68.2 710,620 829,940 119,320- 16.8- 710,620 116.8 1201 RENTS & LEASES 8,173 130 8,043 98.4 97,801 84,332 13,469 13.8 97,801 86.2 1202 PUBLIC AGENCY FEES 2,247 1,051 1,196 53.2 35,810 30,119 5,691 15.9 35,810 84.1 1204 TUITION REIMBURSEMENT 174 0 174 100.0 2,000 1,430 570 28.5 2,000 71.5 1205 TECH TRAIN, CONF & MEETS 3,453 767 2,686 77.8 41,370 39,915 1,455 3.5 41,370 96.5 1206 CERTIFICATION & LICENSES 355 693- 1,048 295.2 4,095 4,330 235- 5.7- 4,095 105.7 1207 CLAIMS 1 0 1 100.0 1 0 1 100.0 1 .0 1208 SUBSCRIPTION /PUBLICATION 49 199 150- 306.1- 500 546 46- 9.2- 500 109.2 1209 MILEAGE REIMBURSEMENTS 125 135 10- 8.0- 1,500 1,487 13 .9 1,500 99.1 1212 EMPLOYEE MEMBERSHIPS 596 90 506 84.9 7,075 6,708 367 5.2 7,075 94.8 1213 MISCELLANEOUS 250 10 240 96.0 3,000 1,139 .1,861 62.0 3,000 38.0 1216 PROFESSIONAL EXP REIMB 250 0 250 100.0 3,000 1,236 1,764 58.8 3,000 41.2 OTHER EXPENSES 15,673 1,689 13,984 89.2 196,152 171,242 24,910 12.7 196,152 87.3 DEPARTMENT NET EXPENSES 1,008,434 38,921 969,513 96.1 13,088,979 12,926,765 162,214 1.2 13,088,979 98.8 PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 7 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT--------- PERIOD- ENDING: /� - - -- -------------------------------'---------------------- ---------------------- - DEPARTMENT 04 PLANT OPERATIONS - - - - -- ---- - - OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- -- - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 44,067 0 44,067 100.0 528,683 387,914 140,769 26.6 528,683 73.4 0102 SALARIES & WAGES -NON MGMT 705,715 0 705,715 100.0 8,468,096 8,371,448 96,648 1.1 8,468,096 98.9 0103 COMP ASS - ACCRUAL PAYMENTS 0 0 0 .0 0 757 757- .0 0 .0 0105 OVERTIME 40,002 0 40,002 100.0 479,298 366,901 112,397 23.5 479,298 76.5 0106 STANDBY PAID 5,161 0 5,161 100.0 61,723 56,043 5,680 9.2 61,723 90.8 0110 SALARY VACANCY 15,000- 0 15,000 -100.0 180,000- 0 180,000 -100.0 180,000- .0 SALARIES & WAGES 779,945 0 779,945 100.0 9,357,800 9,183,063 174,737 1.9 9,357,800 98.1 0201 WORKERS' COMPENSATION INS 23,871 743 23,128 96.9 285,649 140,770 144,879 50.7 285,649 49.3 0203 FEDERAL MEDICARE TAX 10,946 0 10,946 100.0 130,450 128,112 2,338 1.8 130,450 98.2 0204 MEDICAL & HEALTH INSUR 155,686 0 155,686 100.0 1,867,275 1,629,654 237,621 12.7 1,867,275 87.3 0205 RETIREMENT CONTRIBUTION 453,914 0 453,914 100.0 7,188,249 7,025,565 162,684 2.3 7,188,249 97.7 0206 DEFERRED COMP. CONTRIB 44,881 0 44,881 100.0 537,483 518,553 18,930 3.5 537,483 96.5 0207 DENTAL INSURANCE 14,092 0 14,092 100.0 168,026 173,018 4,992- 3.0- 168,026 103.0 0208 LONG -TERM DISABILITY INS 2,228 0 2,228 100.0 25,933 24,890 1,043 4.0 25,933 96.0 0209 LIFE INSURANCE 3,520 0 3,520 100.0 41,250 19,649 21,601 52.4 41,250 47.6 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 24,500- 0 24,500 -100.0 294,000- 0 294,000 -100.0 294,000- .0 EMPLOYEE BENEFITS 684,638 743 683,895 99.9 9,950,315 9,660,211 290,104 2.9 9,950,315 97.1 0250 CAPITALIZED ADM OVERHEAD 14,332- 0 14,332 -100.0 171,687- 106,095- 65,592- 38.2 171,687- 61.8 CAPITALIZED ADM OVERHEAD 14,332- 0 14,332 -100.0 171,687- 106,095- 65,592- 38.2 171,687- 61.8 0402 LIME 25,000 14,588 10,412 41.6 300,000 396,544 96,544- 32.2- 300,000 132.2 0403 POLYMER 68,500 0 68,500 100.0 450,000 401,682 48,318 10.7 450,000 89.3 0404 BOILER CHEMICALS 6,000 0 6,000 100.0 72,000 91,188 19,188- 26.7- 72,000 126.7 0406 OTHER CHEMICALS 10,000 6,542 3,458 34.6 120,000 85,677 34,323 28.6 120,000 71.4 0407 HYPOCHLORITE 16,587 4,481 12,106 73.0 199,000 203,950 4,950- 2.5- 199,000 102.5 CHEMICALS 126,087 25,611 100,476 79.7 1,141,000 1,179,041 38,041- 3.3- 1,141,000 103.3 0501 ELECTRICAL 31,137 22,922 8,215 26.4 373,600 1,048,132 674,532- 180.5- 373,600 280.5 0502 NATURAL GAS 364,170 205,028 159,142 43.7 2,185,000 2,068,467 116,533 5.3 2,185,000 94.7 0503 LAND -FILL GAS 78,840 59,436 19,404 24.6 473,000 340,774 132,226 28.0 473,000 72.0 0504 WATER 5,424 0 5,424 100.0 65,000 51,281 13,719 21.1 65,000 78.9 0505 TELEPHONE 4,300 2,513 1,787 41.6 51,600 56,478 4,878- 9.5- 51,600 109.5 UTILITIES 483,871 289,899 193,972 40.1 3,148,200 3,565,132 416,932- 13.2- 3,148,200 113.2 0603 GENERAL REPAIRS & MAINT 76,294 34,045 42,249 55.4 915,000 944,364 29,364- 3.2- 915,000 103.2 0604 OUTSIDE REPAIRS & MAINT 99,267 47,785 51,482 51.9 1,190,500 822,726 367,774 30.9 1,190,500 69.1 0605 COMPUTER REPAIRS & MAINT 3,098 2,462 636 20.5 38,000 32,725 5,275 13.9 38,000 86.1 REPAIRS & MAINTENANCE 178,659 84,292 94,367 52.8 2,143,500 1,799,815 343,685 16.0 2,143,500 84.0 0701 ASH REMOVAL 12,674 1,776 10,898 86.0 152,000 151,859 141 .1 152,000 99.9 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 25,000 13,673 11,327 45.3 25,000 54.7 PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 8 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------- PERIOD ENDING__ /' . ------ ------ -- -------------- DEPARTMENT 04 PLANT OPERATIONS - -- --- - - - - -- - _l/ - ----------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE t BUDGET ACTUAL VARIANCE !k BUDGET 0703 GRIT REMOVAL 7,500 1,088 6,412 85.5 90,000 81,285 8,715 9.7 90,000 90.3 0704 JANITORIAL & REFUSE REMOV 14,261 3,819 10,442 73.2 171,000 175,263 4,263- 2.5- 171,000 102.5 0706 HAZARDOUS WASTE DISPOSAL 1.,136 120 1,016 89.4 13,500 1,022 12,478 92.4 13,500 7.6 HAULING & DISPOSAL 37,658 6,803 30,855 81.9 451,500 423,102 28,398 6.3 451,500 93.7 0803 LEGAL SERVICES -STAFF 2,087 257 1,830 87.7 25,000 3,060 21,940 87.8 25,000 12.2 PROFESSIONAL & LEGAL SERV 2,087 257 1,830 87.7 25,000 3,060 21,940 87.8 25,000 12.2 0901 OUTSIDE SAFETY SERVICES 1,924 0 1,924 100.0 23,000 11,094 11,906 51.8 23,000 48.2 0902 TECHNICAL SERVICES 68,662 147,261 78,599- 114.5- 823,350 498,377 324,973 39.5 823,350 60.5 0904 OTHER PUBLIC AGENCY SERVS 424 0 424 100.0 5,000 4,578 422 8.4 5,000 91.6 0905 REPROGRAPHIC SERVICES 87 0 87 100.0 1,000 0 1,000 100.0 1,000 .0 OUTSIDE SERVICES 71,097 147,261 76,164- 107.1- 852,350 514,049 338,301 39.7 852,350 60.3 1101 OFFICE EQUIPMENT /SUPPLIES 2,174 1,213 961 44.2 26,000 25,454 546 2.1 26,000 97.9 1103 OPERATING SUPPLIES 50,229 26,158 24,071 47.9 602,000 575,423 26,577 4.4 602,000 95.6 1104 OPERATING FUEL 2,500 0 2,500 100.0 30,000 0 30,000 100.0 30,000 .0 1105 LABORATORY SUPPLIES 12,899 9,758 3,141 24.4 154,700 176,945- 22,245- 14.4- 154,700 114.4 1106 SAFETY SUPPLIES 2,639 2,333 306 11.6 30,700 29,845 855 2.8 30,700 97.2 MATERIALS & SUPPLIES 70,441 39,462 30,979 44.0 843,400 807,667 35,733 4.2 843,400 95.8 1201 RENTS & LEASES 4,006 1,181 2,825 70.5 47,500 63,561 16,061- 33.8- 47,500 133.8 1202 PUBLIC AGENCY FEES 24,897 0 24,897 100.0 429,949 393,226 36,723 8.5 429,949 91.5 1204 TUITION REIMBURSEMENT 1,337 0 1,337 100.0 16,000 6,143 9,857 61.6 16,000 38.4 1205 TECH TRAIN, CONF & MEETS 7,864 1,012 6,852 87.1 93,950 57,948 36,002 38.3 93,950 61.7 1206 CERTIFICATION & LICENSES 831 0 831 100.0 9,972 8,801 1,171 11.7 9,972 88.3 1208 SUBSCRIPTION /PUBLICATION 432 349 83 19.2 4,700 3,280 1,420 30.2 4,700 69.8 1209 MILEAGE REIMBURSEMENTS 49 0 49 100.0 500 919 419- 83.8- 500 183.8 1211 OUTSIDE ORGANIZATION FEES 4,063 0 4,063 100.0 253,500 235,360 18,140 7.2 253,500 92.8 1212 EMPLOYEE MEMBERSHIPS 871 0 871 100.0 10,078 8,993 1,085 10.8 10,078 89.2 1213 MISCELLANEOUS 985 200 785 79.7 11,480 1,553 9,927 86.5 11,480 13.5 OTHER EXPENSES 45,335 2,742 42,593 94.0 877,629 779,784 97,845 11.1 877,629 88.9 DEPARTMENT NET EXPENSES 2,465,486 597,070 1,868,416 75.8 28,619,007 27,808,829 810,178 2.8 28,619,007 97.2 PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE -9 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT----- PERIOD ENDING: �I�oIL_ - ----------------------------------------------------- ------------------ --- ----------------- DEPARTMENT 05 PUMP STATIONS --- ---- --- - ---- ------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - -- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0102 SALARIES & WAGES -NON MGMT 82,840 0 82,840 100.0 994,058 792,863 201,195 20.2 994,058 79.8 0103 SALARIES & WAGES -COMP ABS 0 0 0 .0 0 0 0 .0 0 .0 0105 OVERTIME 3,087 0 3,087 100.0 36,989 43,084 6,095- 16.5- 36,989 116.5 0106 STANDBY PAID 8,337 0 8,337 100.0 100,000 100,026 26- .0 100,000 100.0 0110 SALARY VACANCY 1,674- 0 1,674 -100.0 20,000- 0 20,000 -100.0 20,000- .0 SALARIES & WAGES 92,590 0 92,590 100.0 1,111,047 935,973 175,074 15.8 1,111,047 84.2 0201 WORKERS' COMPENSATION INS 2,806 72 2,734 97.4 33,661 13,710 19,951 59.3 33,661 40.7 0203 FEDERAL MEDICARE TAX 1,237 0 1,237 100.0 14,833 13,698 1,135 7.7 14,833 92.3 0204 MEDICAL & HEALTH INSUR 12,255 0 12,255 100.0 147,049 114,907 32,142 21.9 147,049 78.1 0205 RETIREMENT CONTRIBUTION 50,342 0 50,342 100.0 797,229 740,899 56,330 7.1 797,229 92.9 0206 DEFERRED COMP. CONTRIB 5,399 0 5,399 100.0 64,733 57,524 7,209 11.1 64,733 88.9 0207 DENTAL INSURANCE 1,251 0 1,251 100.0 14,902 12,983 1,919 12.9 14,902 87.1 0208 LONG -TERM DISABILITY INS 268 0 268 100.0 3,183 2,530 653 20.5 3,183 79.5 0209 LIFE INSURANCE 340 0 340 100.0 4,058 1,936 2,122 52.3 4,058 47.7 0211 ACCRUED COMPENSATED ABS 0 0 0 .0 0 0 0 .0 0 .0 0212 BENEFIT VACANCY 2,587- 0 2,587 -100.0 31,000- 0 31,000 -100.0 31,000- .0 EMPLOYEE BENEFITS 71,311 72 71,239 99.9 1,048,648 958,187 90,461 8.6 1,048,648 91.4 0250 CAPITALIZED ADM OVERHEAD 557- 0 557 -100.0 6,673- 11,660- 4,987 74.7- 6,673 -174.7 CAPITALIZED ADM OVERHEAD 557- 0 557 -100.0 6,673- 11,660- 4,987 74.7- 6,673 -174.7 0406 OTHER CHEMICALS 35,000 34,835 165 .5 420,000 431,145 11,145- 2.7- 420,000 102.7 CHEMICALS 35,000 34,835 165 .5 420,000 431,145 11,145- 2.7- 420,000 102.7 0501 ELECTRICAL 76,270 20,513 55,757 73.1 457,600 420,431 37,169 8.1 457,600 91.9 0504 WATER 1,318 766 552 41.9 15,750 12,287 3,463 22.0 15,750 78.0 0505 TELEPHONE 4,000 256 3,744 93.6 48,000 39,881 8,119 16.9 48,000 83.1 UTILITIES 81,588 21,535 60,053 73.6 521,350 472,599 48,751 9.4 521,350 90.6 0603 GENERAL REPAIRS & MAINT 3,337 2,592 745 22.3 40,000 40,465 465- 1.2- 40,000 101.2 0604 OUTSIDE REPAIRS & MAINT. 15,880 1,903 13,977 88.0 190,450 138,527 51,923 27.3 190,450 72.7 REPAIRS & MAINTENANCE 19,217 4,495 14,722 76.6 230,450 178,992 51,458 22.3 230,450 77.7 0704 JANITORIAL & REFUSE REMOV 587 0 587 100.0 7,000 8,614 1,614- 23.1- 7,000 123.1 HAULING & DISPOSAL 587 0 587 100.0 7,000 8,614 1,614- 23.1- 7,000 123.1 0901 OUTSIDE SAFETY SERVICES 1,975 0 1,975 100.0 8,200 7,888 312 3.8 8,200 96.2 0902 TECHNICAL SERVICES 5,575 15,140 9,565- 171.6- 66,900 119,531 52,631- 78.7- 66,900 178.7 OUTSIDE SERVICES 7,550 15,140 7,590- 100.5- 75,100 127,419 52,319- 69.7- 75,100 169.7 1103 OPERATING SUPPLIES 1,587 1,484 103 6.5 19,000 37,064 18,064- 95.1- 19,000 195.1 PREPARED 7/30/14, 9:14:40 EXPENSE SUMMARY REPORT BY DEPARTMENT PAGE 10 PROGRAM /GM279D RUNNING EXPENSE FUND ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: AA y G (� DEPARTMENT 05 PUMP STATIONS OBJ ------------- AONTH -TO- DATE------------- ------- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE k BUDGET ACTUAL VARIANCE k BUDGET k 1104 OPERATING FUEL 1,500 133 1,367 91.1 18,000 11,778 6,222 34.6 18,000 65.4 1106 SAFETY SUPPLIES 300 0 300 100.0 3,600 2,349 1,251 34.8 3,600 65.3 MATERIALS & SUPPLIES 3,387 1,617 1,770 52.3 40,600 51,191 10,591- 26.1- 40,600 126.1 1201 RENTS & LEASES 87 30 57 65.5 1,000 450 550 55.0 1,000 45.0 1202 PUBLIC AGENCY FEES 1,633 0 1,633 100.0 19,585 22,505 2,920- 14.9- 19,585 114.9 1204 TUITION REIMBURSEMENT 231 0 231 100.0 2,750 0 2,750 100.0 2,750 .0 1205 TECH TRAIN, CONF & MEETS 1,001 30 971 97.0 11,990 6,425 5,565 46.4 11,990 53.6 1206 CERTIFICATION & LICENSES 95 0 95 100.0 1,140 151 989 86.8 1,140 13.2 1208 SUBSCRIPTION /PUBLICATION 24 0 24 100.0 200 0 200 100.0 200 .0 1209 MILEAGE REIMBURSEMENTS 24 0 24 100.0 200 0 200 100.0 200 .0 1212 EMPLOYEE MEMBERSHIPS 129 0 129 100.0 1,482 994 488 32.9 1,482 67.1 1213 MISCELLANEOUS 25 7 18 72.0 300 175 125 41.7 300 58.3 OTHER EXPENSES 3,249 67 3,182 97.9 38,647 30,700- 7,947 20.6 38,647 79.4 DEPARTMENT NET EXPENSES 313,922 77,761 236,161 75.2 3,486,169 3,183,160 303,009 8.7 3,486,169 91.3 m PREPARED 7/30/14, 9:15:51 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY- DISTRICT--------- PERIOD ENDING: 'P/Jo jl / -- ------ OBJ ---- ---- - -- - -- ------- - - - - - - - - -- - --- -- - --- -- MONTH -TO- DATE------- - - - - -- ---------------------------------------------------- -- --- --- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 181,453 0 181,453 100.0 2,176,963 1,796,605 380,358 17.5 2,176,963 82.5 0102 SALARIES & WAGES -NON MGMT 1,963,293 0 1,963,293 100.0 23,557,800 22,858,584 699,216 3.0 23,557,800 97.0 0103 SALARIES & WAGES -COMP ABS 25,000 0 25,000 100.0 300,000 327,389 27,389- 9.1- 300,000 109.1 0105 OVERTIME 80,944 0 80,944 100.0 969,535 874,956 94,579 9.8 969,535 90.2 0106 STANDBY PAID 18,998 0 18,998 100.0 227,723 221,570 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 0 248,726 100.0 2,983,722 2,127,464 856,258 28.7 2,983,722 71.3 0151 OVERTIME 10,603 0 10,603 100.0 126,268 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 0 2,481,897 100.0 29,777,011 28,260,953 1,516,058 5.1 29,777,011 94.9 0201 WORKERS' COMPENSATION INS 50,992 1,482 49,510 97.1 607,867 291,929 315,938 52.0 607,867 48.0 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 0 34,591 100.0 411,616 392,833 18,783 4.6 411,616 95.4 0204 MEDICAL & HEALTH INSUR 851,399 185- 851,584 100.0 10,213,400 9,577,221 636,179 6.2 10,213,400 93.8 0205 RETIREMENT CONTRIBUTION 1,452,734 0 1,452,734 100.0 22,431,742 21,132,861 1,298,881 5.8 22,431,742 94.2 0206 DEFERRED COMP. CONTRIB 145,329 0 145,329 100.0 1,740,142 1,646,041 94,101 5.4 1,740,142 94.6 0207 DENTAL INSURANCE 80,525 41- 80,566 100.1 962,263 938,596 23,667 2.5 962,263 97.5 0208 LONG -TERM DISABILITY INS 7,153 0 7,153 100.0 82,635 77,715 4,920 6.0 82,635 94.0 0209 LIFE INSURANCE 15,818 0 15,818 100.0 186,021 171,462 14,559 7.8 186,021 92.2 0211 ACCRUED COMPENSATED ABS 360,000 0 360,000 100.0 360,000 336,859 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 0 226 226- .0 3,384,400 3,158,359 226,041 6.7 3,384,400 93.3 EMPLOYEE BENEFITS 2,911,432 1,482 2,909,950 99.9 39,275,086 37,748,399 TOTAL SALARY AND BENEFITS 5,393,329 1,482 5,391,847 100.0 69,052,097 66,009,352 1,526,687 3.9 39,275,086 96.1 3,042,745 4.4 69,052,097 95.6 1q PREPARED 8/04/14, 9:05:22 2014 STATEMENT OF NET ASSETS PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF Fi40/11(L -------------------------------------------------- --- -------- ----- ---- - ---TL -------------------------------------------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------- -------- ------ ----- ---- ---- -- CURRENT ASSETS CASH 250,573.83 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 52,200,000.00 ACCOUNTS RECEIVABLE 4,023,349.11 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 20,967.50 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 353,379.80 AVAD - ALHAMBRA VLY AR 1,485,109.94 DUE FROM R/E 74,745,458.92 DUE FROM S/I 9,565.33 DUE FROM DEBT FUND 24,484,541.22 TOTAL CURRENT ASSETS 157,572,945.65 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR- TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RELY WATER .00 ACC DEPR - SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS .00 TOTAL NET PROPERTY, PLANT & ------- - - - - -- EQUIPMENT .00 TOTAL ASSETS - ---- -- -- ----- 157,572,945.65 ----- ---- - - - -- -------------- LIABILITIES DUE TO R/E 122,686,519.57 - DUE TO S/I 9,935.00 - DUE TO DEBT FUND 401,789.42- PREPARED 8/04/14, 9:05:22 2014 STATEMENT OF NET ASSETS PAGE 4 PROGRAM /GM263L / ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT -AS -OF 4/30 /i --- -- ---- tf--------------------------------------------------------- --------------------------------------- ------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 2,498,132.44 - SALES TAX PAYABLE 7,036.83 - REFUNDABLE CONST BONDS 84,769.40 - UNEARNED INTEREST 3,577.79 - PROJECT RETENTION PAYABLE 286,836.14 - TOTAL LIABILITIES 125,978,596.59 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 4,645,591.35 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 26,948,757.71 - TOTAL FUND EQUITY 31,594,349.06 - TOTAL LIABILITIES AND FUND EQUITY -------- --- --- 157,572,945.65 - -------------- -------------- PREPARED 7/31/14, 15:51:05 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: W/30 t ---- - - - -- -- - - -- - ----- '---------------------------------------------------- ----------------------------- 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 132,500 744- 133,244- 100.6- 6,628,000 6,665,209 37,209 .6 6,628,000 100.6 SEWER SERVICE CHARGES 132,500 744- 133,244- 100.6- 6,628,000 6,665,209 37,209 .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 0 5,000- 100.0- 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 1,181- 37,931 - 103.2- 63,000 286,819 223,819 355.3 63,000 455.3 4000 FACILITIES CAPACITY FEES 399,174 27,112- 426,286- 106.8- 4,790,000 7,547,822 2,757,822 57.6 4,790,000 157.6 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 0 62,924- 100.0- 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 1,566- 17,653- 109.7- 193,000 145,370 47,630- 24.7- 193,000 75.3 4600 TAX REVENUE 1,402,000 1 1,401,999 - 100.0- 8,102,000 7,539,044 562,956- 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 4,277,000 129,142- 4,406,142- 103.0- 4,277,000 3,820,858 456,142- 10.7- 4,277,000 89.3 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 0 0 .0 0 7,692 7,692 .0 0 .0 OTHER REVENUES 6,230,207 159,000- 6,389,207- 102.6- 18,615,000 20,283,548 1,668,548 9.0 18,615,000 109.0 0_2z FUND TOTALS 6,362,707 159,744- 6,522,451- 102.5- 25,243,000 26,948,757 1,705,757 6.8 25,243,000 106.8 PREPARED 7/30/14, 9:18:32 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 100& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT _- _- PERIOD - ENDING: TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROTECT 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 125,000 868,000 117,821 94 80,000 0 0 0 7,179 7301 TREATMENT PLANT PLANNING 2,177,000 3,233,600 1,994,862 92 810,000 891,418 110 0 182,138 7311 TP SAFETY ENHANC. PH 4 100,000 45,000 39,907 40 5,000 39,907 798 0 60,093 7315 PLANT OF THE FUTURE 100,000 100,000 1,670 2 100,000 1,670 2 0 98,330 SUB -TOTAL : 2,502,000 4,246,600 2,154,260 86 995,000 932,995 94 0 347,740 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 13,500,000 8,219,635 55 5,400,000 6,943,358 129 0 6,727,365 7289 POB SEISMIC UPGRADE 190,000 1,297,100 144,780 76 1,000 9,040 904 0 45,220 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,800,000 357,409 88 850,000 61,589 7 0 47,591 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,536,500 119,284 40 200,000 12,521 6 0 180,716 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 7309 DAF TANKS RENOVATION 966,550 100,000 130,292 14 100,000 122,818 123 0 836,258 7310 TP PIPING RENOV. PH 8 100,000 1,250,000 86,917 87 100,000 86,917 87 0 13,083 7316 SBT EMERGENCY REPAIRS 200,000 0 27,006 14 0 27,006 0 0 172,994 SUB -TOTAL : 17,313,550 28,975,600 9,167,447 53 6,783,000 7,288,845 108 0 8,146,103 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 1,107,412 89 50,000 85,609 171 3,398 142,588 SUB -TOTAL : 1,850,000 1,802,000 1,656,702 90 55,000 94,228 171 3,398 193,298 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,299,270 800,000 1,252,272 96 400,000 1,250,449 313 70,071 46,998 SUB -TOTAL : 1,299,270 800,000 1,252,272 96 400,000 1,250,449 313 70,071 46,998 COMPLETED PROJECTS 7241 WET WEATHER BYPASS IMPS 3,297,889 3,297,889 3,297,882 100 0 20,491 0 0 7 7268 TP FACILITIES RENOV 220,016 220,016 220,016 100 0 0 0 0 0 7269 TP ASSET MANAGEMENT 960,724 960,725 960,725 100 0 299,975 0 0 1- 7272 ELECTRIC BLOWER RENOV 443,871 443,873 443,873 100 0 21,543 0 0 2- 7283 FIRE PROT SYS IMPRVMT 311,160 311,160 311,157 100 0 130,763 0 0 3 7287 TP MASTER PLAN UPDATE 390,925 390,925 390,922 100 0 21,943 0 0 3 7294 SEC PROCESS IMPS 47,403 47,403 47,403 100 0 0 0 0 0 7295 AUX BOILER BURNER UPGRADE 187,699 187,699 187,700 100 0 48,483 0 0 1- 7296 SEISMIC UPGRADES FOR SCB 137,691 137,691 137,690 100 0 0 0 0 1 7298 PIPING RENOVATION, PH7 1,415,110 1,415,110 1,415,111 100 0 116,638 0 2,500 1- PREPARED 7/30/14, 9:18:32 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 100$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD _______________________________ MONTH BUDGET 7313 SOLIDS HANDLING EQP EVAL 54,112 54,112 54,115 100 0 - 54,115 0 0 3- SUB -TOTAL : 7,466,600 7,466,603 7,466,594 100 0 713,951 0 2,500 6 UNALLOCATED AUTHORIZATIONS 2,201,780 0 PROGRAM CONTINGENCY 11,800 0 Treatment Plant 32,645,000 43,290,803 21,697,275 67 8,233,000 10,280,468 125 75,969 10,947,725 u_2_Y\_ PREPARED 7/30/14, 9:18 :32 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 100% OF FISCAL YEAR RLAPSRD ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: _ ___________________ &1.3 , I _______________________________ ___________________________________________________ TYPE CS Collection System ______________________________ TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS BST THIS EXP THIS ALLOCATED NO ________________________________________________________________________________________________________ PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD _______ MONTH ________________________ BUDGET RENOVATION 5982 PIPE BURST BLANKET 828,000 623,500 652,289 79 100,000 289,875 290 244,233 175,711 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 0 358,381 8404 LAFAYETTE SEWER RENOV PH8 2,435,000 2,619,000 2,434,862 100 1,500,000 1,200,063 80 327,767 138 8405 2013 CIPP PROTECT 2,978,000 4,928,000 2,716,031 91 2,500,000 1,998,965 80 0 261,969 8410 CATHODIC PROT SYS REPL 200,000 1,000,000 104,862 52 50,000 98,001 196 0 95,138 8411 NO.ORINDA SEWER HEN. PH 5 3,020,000 2,650,000 626,592 21 550,000 171,326 31 1,649 2,393,408 8413 WCK SEWER REN., PH 10 829,000 2,600,000 805,820 97 1,000,000 532,125 53 3,700 23,180 8415 MARTINEZ PH 4 SEWER REN, 260,000 2,060,000 216,738 83 250,000 190,379 76 0 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 0 66,911 8422 WCK SEWER REN., PH 11 100,000 100,000 88,339 88 100,000 88,339 88 0 11,661 8423 NO ORINDA SEWER REN. PH 6 100,000 2,200,000 92,335 92 100,000 92,335 92 0 7,665 SUB -TOTAL : 12,199,000 24,113,800 8,462,384 69 6,800,000 5,075,649 75 577,349 3,736,616 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 0 99,682 SUB -TOTAL 525,500 1,775,500 232,281 44 220,000 101,348 46 0 293,219 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 700,000 2,900,000 579,072 83 800,000 190,099 24 0 120,928 8418 COL.SYS. MODELING UPGRADE 350,000 550,000 148,397 42 250,000 147,337 59 0 201,603 8420 13 -14 DEVELOPMNT SEWERAGE 1,020,000 7,881,000 1,019,942 100 681,000 1,019,942 150 0 58 SUB -TOTAL : 2,070,000 11,331,000 1,747,411 84 1,731,000 1,357,378 78 0 322,589 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 845,500 568,793 89 75,000 20,969 28 0 71,207 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 0 400,000 0 0 0 49,917 8406 PUMP STATION SAFETY IMPS 549,000 540,000 166,766 30 60,000 166,766 278 14,779 382,234 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 2,236,500 755,606 56 735,000 187,735 26 14,779 583,394 SUBSTANTIALLY COMPLETE 5976 DIABLO RENOVATIONS PH2 3,563,000 2,736,000 3,373,965 95 1,500,000 2,667,069 178 0 189,035 SUB -TOTAL : 3,563,000 2,736,000 3,373,965 95 1,500,000 2,667,069 178 0 189,035 PREPARED 7/30/14, 9:18:32 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 10019 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:_ &/ 0/' _______________________________ ____________________________________________ _ _ _ _ TYPE CS Collection System ___ ____________________ _ _________________ TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS RXP THIS ALLOCATED NO PROTECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTO THIS FY YEAR YTD _______________________________ MONTH BUDGET COMPLETED PROTECTS 5773 SMITH ROAD CAD 124,539 124,539 124,539 100 0 70,625 0 0 0 5937 ALHAMBRA VALLEY ASSMT DST 130,064 130,063 130,063 100 0 1,061 0 0 1 5948 SEWER TV INSPECTION, PH2 1,870,714 1,870,714 1,870,716 100 0 741,081 0 38,720 2- 5955 SUSPENDED PIPE SUPPORT 387,781 387,781 387,782 100 0 201,548 0 0 1- 5973 NO ORINDA SEWER REN PH 4 2,586,285 2,586,285 2,586,285 100 0 6,594 0 0 0 5995 SR AND MTZ BYPASS PUMPS 44,392 44,392 44,391 100 0 0 0 0 1 6003 SR PUMPING STATION UPGRAD 424,333 424,333 424,331 100 0 53,531 0 0 2 8401 WC SEWER RENOV PH9 3,097,024 3,097,024 3,097,032 100 0 53,059 0 0 8- 8407 MARTINEZ BYPASS PUMP 91,683 91,683 91,684 100 0 0 0 0 1- 8409 PS SCADA O&M MANUAL 12,480 12,480 12,480 100 0 0 0 0 0 SUB -TOTAL : 8,769,295 8,769,294 8,769,303 100 0 1,127,499 0 38,720 8- UNALLOCATED AUTHORIZATIONS 328,455 0 PROGRAM CONTINGENCY 372,450 0 Collection System 29,166,700 50,962,094 23,340,950 80 10,986,000 10,516,678 96 630,848 5,825,750 Ell PREPARED 7/30/14, 9:18:32 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: - _______ wI'� (oh __ _________________ _______________________________ ________________ _______________________________ . TYPE GI General Improvements --- - - -_ -_ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS RXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTO THIS FY YEAR YTD __________ MONTH ____________ BUDGET _________ MANAGEMENT INFO SYSTEMS 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 0 305,080 SUB -TOTAL 1,250,000 1,358,800 667,364 53 600,000 193,773 32 0 582,636 PROJECTS 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 0 92,602 8230 CAPITAL LEGAL SERVICES 210,000 465,000 79,285 38 70,000 4,753 7 0 130,715 8233 CSOD FACILITY IMPROVEMENT 200,000 350,000 161,105 81 30,000 24,221 81 0 38,895 8234 HOB IMPROVEMENTS 334,000 1,385,000 236,245 71 160,000 76,689 48 1,259 97,755 8236 DISTRICT BASEMENTS 140,000 740,000 58,896 42 75,000 58,896 79 3,400 81,104 8237 BUFFER & RENTAL PROP. IMP 90,000 300,000 27,048 30 30,000 27,048 90 27,048 62,952 9999 CAPITAL PROJECT CLEARING 0 36,500 59,998- 0 1,000 60,000- 0 0 59,998 SUB -TOTAL : 1,967,000 4,370,500 1,390,595 71 466,000 242,576 52 31,707 576,405 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,502,958 98 1,100,000 485,674 44 1,239 143,042 8223 DISTRICT PROP SAFETY IMP 219,000 174,000 218,769 100 60,000 19,853 33 0 231 8226 SEISMIC IMPROVEMENTS BOB 5,941,000 6,221,000 5,847,582 98 1,800,000 2,638,227 147 797 93,418 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 457,785 52 645,400 457,785 71 3,833 428,615 SUB -TOTAL 13,692,400 12,525,400 13,027,094 95 3,605,400 3,601,539 100 5,869 665,306 COMPLETED PROTECTS 8225 IMHOFF TRIANGLE DEVLPMBNT 58,321 58,321 58,321 100 0 14,776 0 0 0 8229 MARTINEZ EASEMENT ACQUIS 115,048 115,048 115,052 100 0 475 0 0 4- 8513 2012 -13 EQUIP & VEHICLES 793,643 793,643 793,643 100 0 11,187- 0 0 0 SUB -TOTAL : 967,012 967,012 967,016 100 0 4,064 0 0 4- UNALLOCATED AUTHORIZATIONS 2,086,092 0 PROGRAM CONTINGENCY 176,150 0 General Improvements 20,138,654 19,221,712 16,052,069 80 4,671,400 4,041,952 87 37,576 4,086,585 EhIMERMA PREPARED 7/30/14, 9:18:32 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 100$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT------------- PERIOD ENDING: ___________ ------- _------ _----- _-------- ___ TYPE RW Recycled Water - - -- -- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROTECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTD THIS PY YEAR YTD _______________________________ MONTH BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,757,500 1,759,000 1,700,385 97 105,000 244,102 233 60,000- 57,115 7261 RW CATHODIC PROTECTION 20,000 34,700 10,084 50 5,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS HEW 280,000 321,000 264,855 95 5,000 699 14 0 15,145 7300 REFINERY RECYCLED WATER 595,000 406,100 283,729 48 100,000 227,382 227 60,000 311,271 7306 ZONE 1 RECYCLED WATER 220,000 3,271,000 35,059 16 220,000 35,059 16 0 184,941 SUB -TOTAL : 2,872,500 5,791,800 2,294,112 80 435,000 507,242 117 0 578,388 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROTECT 3,915,000 4,336,000 3,697,630 94 3,060,000 1,479,197 48 23,390 217,370 SUB -TOTAL : 3,915,000 4,336,000 3,697,630 94 3,060,000 1,479,197 48 23,390 217,370 UNALLOCATED AUTHORIZATIONS 1,650 0 PROGRAM CONTINGENCY 40,350 0 Recycled Water 6,829,500 10,127,800 5,991,742 88 3,495,000 1,986,439 57 23,390 837,758{�,� 1 ` /�/J GRAND TOTAL 88,779,854 123,602,409 67,082,036 0 27,385,400 26,825,537 0 767,783 21,697,818 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS PERIOD 13, 2014 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 Districts internal investment policy approved by the Board of Directors. 0.01 19.80 19.81 9,375.39 84,652.68 94,028.07 E 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 -2/90 -- 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 12/23/13 06/19114 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 12/23113 06123114 0 0.23 0 2,000,000 (2,000,000) 0 0 0.00% 281.12 2,044.44 2,325.56 899 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 04/24114 10121/14 113 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% 9,375.38 84,632.88 94,008.26 (3) (5) (6) 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 Districts internal investment policy approved by the Board of Directors. 0.01 19.80 19.81 9,375.39 84,652.68 94,028.07 E PREPARED 8/04/14, 9:05:22 2014 STATEMENT OF NET ASSETS PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA - - --------- ---- - -- - `` AS OF - O13�117 -- - -- I' --------------------------------------------------------- 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 205,011.72 TEMPORARY INVESTMENTS 4,300,000.00 ACCRUED INTEREST A/R 2,358.51 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 81,554.57 DUE FROM SIC 9,935.00 DUE FROM DEBT FUND .00 TOTAL ASSETS -------------- 4,598,859.80 ------- ------- -------------- LIABILITIES DUE TO R/E 60,318.87 - DUE TO SIC 9,565.33 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 50,445.81 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,120,330.01- FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT /POLLUTION RISK INS PREMS /CLAIMS /LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY .00 .00 2,400,000.00 - 1,282,640.80- .00 858,738.63 654,627.62- TOTAL FUND EQUITY 3,478,529.79- -------- ------ TOTAL LIABILITIES AND FUND EQUITY 4,598,859.80 - -------------- -------------- PREPARED 08/06/2014, 9:15:20 PROGRAM: GM365L CENTRAL CONTRA COSTA SANITARY DISTRICT ACCOUNT BALANCE LIST PAGE ------------------------------------------------------------------------------------------------------------------------------------ 2014 FROM ACCOUNT: 03- 0000 - 300.00 -00 THRU ACCOUNT: 03- 0000 - 399.99 -99 ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ DESCRIPTION BUDGET ACTUAL BALANCE 003- 0000 - 301.45 -01 INTEREST 3,250.00 2,385.18 864.82 003 - 0000 - 301.73 -01 SUBROGATION RECOVERIES 23,211.92 23,211.92- 003- 0000 - 301.74 -01 CONTRIBUTION FROM O &M 003 - 0000 - 302.45 -01 INTEREST 7,800.00 5,725.25 2,074.75 003 - 0000 - 302.73 -01 SUBROGATION RECOVERIES 003 - 0000 - 302.74 -01 CONTRIBUTION FROM O &M 003 - 0000 - 303.45 -01 INTEREST 3,800.00 2,069.57 1,730.43 003 - 0000 - 303.73 -01 SUBROGATION RECOVERIES 003 - 0000 - 303.74 -01 CONTRIBUTION FROM O &M 600,000.00 600,000.00 003 - 0000 - 303.75 -01 INSURANCE RECOVERY - HHW 31,500.00 21,235.70 10,264.30 TOTALS: 646,350.00 654,627.62 8,277.62- OLV en .se PREPARED 08/06/2014, 9:16:13 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2014 FROM ACCOUNT: 03- 0000 - 900.00 -00 THRU ACCOUNT: 03- 9999 - 999.99 -99 ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT DESCRIPTION BUDGET ACTUAL BALANCE ------------------------------------------------------------------------------------------------------------------------------------ 003- 0000 - 991.14 -20 LOSSES 250,000.00 60,501.23 189,498.77 003 - 0000 - 991.14 -21 LEGAL SERVICES 15,000.00 41,375.76 26,375.76- 003- 0000 - 991.14 -22 TECHNICAL SERVICES 40,000.00 42,167.04 2,167.04- 003- 0000 - 992.14 -20 LOSSES 55,000.00 55,000.00- 003- 0000 - 992.14 -21 LEGAL SERVICES 100,000.00 157,211.47 57,211.47- 003 -0000- 992.14 -22 TECHNICAL SERVICES 35,000.00 35,000.00 003 - 0000 - 993.14 -20 LOSSES 10,000.00 10,000.00 003 - 0000 - 993.14 -21 LEGAL SERVICES 15,000.00 2,004.22 12,995.78 003 - 0000 - 993.14 -22 TECHNICAL SERVICES 5,000.00 5,000.00 003 - 0000 - 993.14 -23 LIABILITY INSURANCE 351,000.00 366,338.07 15,338.07- 003- 0000- 993.14 -24 PROPERTY INSURANCE 100,000.00 133,374.52 33,374.52- 003- 0000 - 993.14 -25 INSURANCE CONSULTING 003 - 0000 - 993.14 -26 OUTSIDE CLAIMS ADJUSTMENT 1,500.00 766.32 733.68 TOTALS: 922,500.00 858,738.63 63,761.37 ram CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS PERIOD 13 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) 4,300,000 4,300,000 4,300,000 4,303,718 100.00% 777.53 9,278.03 10,055.56 (3) 4,300,000 4,300,000 0 4,300,000 4,303,718 100.00% 777.53 9,278.03 10,055.56 (2) (89.23) (89.23) 777.53 9,188.80 9,966.33 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. 0�� 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. PREPARED 8/04/14, 9:05:22 2014 STATEMENT OF NET ASSETS PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 13/2014 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF LI2nl..L 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 59,742,287.37 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 24,484,541.22 - 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 ------- - - ---- 65,922,285.87 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 3,884,582.50 EXPENDITURE SUMMARY 1,701,107.36 REVENUE SUMMARY 5,585,689.86 - TOTAL FUND EQUITY .00 TOTAL LIABILITIES AND FUND EQUITY ------- - --- --- 65,922,285.87 - -------------- -------------- 02-06 --l-01(f Debf Scry ►CG &wAu.p PREPARED 07/31/2014, 16:30:08 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2014 FROM ACCOUNT: 04- 0000 - 300.00 -00 THRU ACCOUNT: 04- 9999- 300.99 -99 ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT DESCRIPTION BUDGET ACTUAL BALANCE ------------------------------------------------------------------------------------------------------------------------------------ 004- 0000 - 300.45 -50 1998 BOND INTEREST INCOME 004 - 0000 - 300.45 -51 2002 BOND INTEREST INCOME 004 - 0000 - 300.45 -52 RECYC H2O LOAN INT INCOME 004 - 0000 - 300.45 -53 2005 BOND INTEREST INCOME 25,000.00 30,893.65 5,893.65- 004- 0000 - 300.46 -00 TAX REVENUE 5,563,816.00 5,554,796.21 9,019.79 TOTALS: 5,588,816.00 5,585,689.86 3,126.14 °20(3 -aol+ Deb4- Service Expense, PREPARED 07/31/2014, 16:30:22 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2014 FROM ACCOUNT: 04- 0000- 888.00 -00 THRU ACCOUNT: 04- 9999 - 888.99 -99 ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT DESCRIPTION BUDGET ACTUAL BALANCE ------------------------------------------------------------------------------------------------------------------------------------ 004- 0000 - 888.12 -50 1998 BOND INTEREST EXP 004 - 0000 - 888.12 -51 2002 BOND INTEREST EXP 004 - 0000 - 888.12 -52 RECYC H2O INTEREST EXP 22,538.00 22,537.50 .50 004 - 0000 - 888.12 -53 2009 BOND DEBT EXPENSE 1,681,696.00 1,678,569.86 3,126.14 TOTALS: 1,704,234.00 1,701,107.36 3,126.64