Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
04.b. Receive July 2014 Financial Statements and Investment Reports
FINANCIAL STATEMENT SUMMARY Prepared by: J. Weeks July 2014 YEAR -TO -DATE Actual Budget Variance O & M Revenue 275 181 94 52.2% July 2014 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance — 0 & M Expenses 9,133 9,851 718 9,133 9,851 718 7.3% 7.3% Year- to- date Favorable Variance > $1 OK: Variance Total Labor Charges 0 Directors Fees & Expenses 0 Chemicals 98 Utilities 70 Repairs & Maintenance 249 Hauling & Disposal 47 Professional & Legal 39 Outside Services 140 Materials & Supplies 100 Other Expenses 50 793 Year- to- date Unfavorable Variance > $1 OK: 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 y. 6. CENTRAL CONTRA COSTA SANITARY DISTRICT August 14, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING P� 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 Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Repairs & Maintenance 489,290 240,157 249,133 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Outside Services 308,066 162,227 145,839 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 89k 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 i 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 % BUDGET ACTUAL VARIANCE % BUDGET 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 f� 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 U 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 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 It 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 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 �'� 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 39,264 8,244 31,020 79.0 39,264 8,244 31,020 79.0 471,200 1.7 PROFESSIONAL & LEGAL SERV 8,255 0 8,255 100.0 8,255 0 8,255 100.0 99,100 .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 8 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 % ---------- BUDGET ------- ACTUAL -- --- -------- VARIANCE - ------------------------------- 96 BUDGET $ 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 w 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 M 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- 1 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 % 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 - -- OTHER REVENUES 564,748 1,146,400 581,652 103.0 564,748 1,146,400 581,652 103.0 18,531,000 6.2 . 2\ 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 PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED RXP CIB EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROTECT 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 DAF 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 : 11950,000 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 PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS SXP 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 PROTECT 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 REM. 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 PUMP STATION SAFETY 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 Q DL�- 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 PROJ 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 _______________________________ UNALLOCATED AUTHORIZATIONS 13,872,000 PROGRAM CONTINGENCY 907,000 Collection System 37,835,500 55,647,400 14,984,046 40 11,895,000 412,392 4 412,392 22,851,454 ON 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 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 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 PRGM 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 HOB 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 U 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 PROD ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROTECT TITLE -------------------------------------------------------------------------------------------------------------""----------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 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 11000 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 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JULY, 2014 (26,500,000) (4) 25,695,000 52,200,000 0 25,700,000 25,701,184 100.00% 8,028.09 0.00 8,0: (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 Districts 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 -2/90 - -- 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 04/24/14 07/25114 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 04124/14 10121/14 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 8,0: (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 Districts 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 - -------------- -------------- 1a 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 - HEW + 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 $ Budget Actual Variance $ 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 .00 650,200 650,224 24 .00 650,200 650,224 24 .00- 685,510 94.85 - -- - 650,987 650,858 - 129- .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 Z� 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 10/99- - - - - - -- 1 (1) 3,800,000 4,300,000 (500,000) 3,800,000 3,801,135 100.00% 844.31 0.00 8" (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. 7iZ 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 DHBTREV 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 zov PREPARED 08/11/14, 08:27:03 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 BOND DEBT EXPENSE • DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 7/31/2014 PAGE 1 ACCOUNTING PERIOD 01/2015 ------ MONTH -TO -DATE -------- ------ YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance t Budget Actual Variance t 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 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