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HomeMy WebLinkAbout05. August 2014 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT September 16, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING ` SUBJECT: O & M Expense Varia ce Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2014: Expense Categories Total Labor Charges Repairs & Maintenance Outside Services Materials & Supplies 5. Favorable /(Unfavorable) Budgeted Actual Variance Explanation 12,610,396 12,480,637 129,759 Lower due to expenses for budgeted new employees begin in July versus actual expenses occurring throughout the fiscal year. 891,080 358,405 532,675 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. 568,132 343,458 224,674 Lower mostly due to lower than budgeted expense for Technical Services. 337,322 232,018 105,304 Expenses for all of the supplies categories lower than budget thus far in the fiscal year. CENTRAL CONTRA COSTA SANITARY DISTRICT September 16, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Zvenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2014: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 981,666 1,302,262 320,596 Large payments received for Broadway Plaza expansion and Newell Village commercial and residential project, both in Walnut Creek. FINANCIAL STATEMENT SUMMARY August 2014 O & M Revenue August 2014 Actual Budget Variance O & M Expenses 6,044 6,725 680 10.1% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: J. Weeks YEAR -TO -DATE Actual Budget Variance 419 330 89, 26.9% YEAR -TO -DATE Actual Budget Variance 15,178 16,576 1,398 8.4% Variance 130 0 85 65 533 95 69 225 105 85 1,391 Total Labor Charges 0 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 1,391 Sewer Construction YEAR -TO -DATE Revenue 1,465 Expense 2,407 Over /Under (941) TEMPORARY INVESTMENTS: Held in District LAIF Account and Commercial Papers ; LAIF yield as of August 2014 was 0.260 %. PREPARED 9/09/14, 16:14:53 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------- --------- ---- ---- ------ CURRENT ASSETS CASH 432,922.20 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 12,637,786.57 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,239.75 ACCOUNTS RECEIVABLE -COBRA .16 A /R -SSC DIRECT BILL 2,811.88 COMPUTER PURCHASE PROGRAM 11,719.98 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE .00 PREPAID EXPENSES 930,912.23 PREPAID RETIREMENT 20,472,238.28 SUPPLIES & MATERIAL INV 2,035,039.16 DUE FROM SIC 49,235,304.53 DUE FROM S/I 32,554.00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 85,899,100.92 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 694,482,367.84 -------------- LIABILITIES DUE TO SIC 31,013,516.66- wo PREPARED 9/09/14, 16:14:53 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 8/31/2014 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 671,235.70 - DUE TO DEBT FUND 59,555,168.12 - ACCOUNTS PAYABLE 530,224.27 - SALES TAX PAYABLE 10,562.96 - ACCRUED WAGES PAYABLE 971,262.69 - 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 1,822,903.61 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 7,117.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET 1,942.22 - OCCUPATIONAL HEALTH .00 DISABILITY INS 182.74 LIFE INS .37- DELTA DENTAL 297.98- . POST EMP. BENEFIT -OPEB 1,134,321.51 - CAFETERIA PLAN PAYABLE 95,678.19 - PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE 172,288.27 ACCRUED COMPENSATED ABS. 3,643,856.98 - REFUNDABLE DEPOSITS 24,780.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 133,935.24- 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 "�QUITY .00 152,421,784.55 - 97,645,412.51- 75,301,279.00- 273,024,467.25- 11,299,961.50- 15,177,552.46 419,144.04- 99,547,871.45- 594,934,496.39- -------------- 694,482,367.84- -------------- -------------- C�) PREPARED 9/09/14, 16:14:57 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2014 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 16,257 466 3.0 31,582 94,611 63,029 199.6 189,500 49.9 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 0 0 0 .0 68,227,800 .0 2400 SEWER SVC CHRG - DIRECT 0 0 0 .0 0 1,279- 1,279- .0 1,052,800 .1- 2500 SEWER SVC CHRG -PRIOR YEAR 1,925- 0 1,925 100.0- 3,850- 0 3,850 100.0- 23,100- .0 SEWER SERVICE CHARGES 13,866 16,257 2,391 17.2 27,732 93,332 65,600 236.5 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 29,061 1,561 5.7 55,000 57,255 2,255 4.1 330,000 17.4 1700 SEPTIC TANK DUMPING 5,800 4,064 1,736- 29.9- 11,600 11,324 276- 2.4- 69,600 16.3 1900 OVERTIME INSPECTION 1,000 380 620- 62.0- 2,000 1,585 415- 20.8- 12,000 13.2 2000 SIDE SEWER INSPECTION 45,833 54,275 8,442 18.4 91,666 129,511 37,845 41.3 550,000 23.5 2700 SALES 166 25 141- 84.9- 332 100 232- 69.9- 2,000 5.0 2900 OTHER SERVICE CHARGES 2,000 0 2,000- 100.0- 2,000 0 2,000- 100.0- 150,000 .0 3000 INDUSTRIAL PERMIT FEES 7,916 0 7,916 - 100.0- 15,832 1,207 14,625- 92.4- 95,000 1.3 3200 NEW INDUSTRY PERMIT FEES 833 0 833 - 100.0- 1,666 0 1,666- 100.0- 10,000 .0 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 24,000 .0 3500 3600 LEASE RENTAL INCOME PRETREATMENT PROGRAM FINE 29,000 0 27,875 0 1,125- 3.9- 0 91,000 0 92,067 0 1,067 0 1.2 566,000 2,000 16.3 3801 RECYCLED WATER 0 33 .0 33 .0 0 9,750 9,750 .0 .0 103,000 .0 9.5 v 4300 ANNEXATION CHARGES 2,000 5,308 3,308 165.4 4,000 9,673 5,673 141.8 24,000 40.3 4500 INTEREST INCOME 0 3 3 .0 0 5 5 .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 7,160 3,160 79.0 8,000 11,821 3,821 47.8 895,000 1.3 6000 MISCELLANEOUS INCOME 9,583 277- 9,860- 102.9- 19,166 1,514 17,652- 92.1- 115,000 1.3 6400 RIGHT-OF-WAY FEES 166 0 166 - 100.0- 332 0 332 - 100.0- 2,000 .0 OTHER REVENUES 135,797 127,907 7,890- 5.8- 302,594 325,812 23,218 7.7 3,284,600 9.9 FUND TOTALS 149,663 144,164 5,499- 3.7- 330,326 419,144 88,818 26.9 86,231,600 .5 PREPARED 9/09/14, 13:41:50 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L - 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2014 OBJ ----- -- ---- --MONTH -TO- DATE------- - ----- -- ----- - -- - -- -YEAR -TO- DATE----- --- -- - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE $ BUDGET !k 0101 SALARIES & WAGES- MGMNT. 197,381 171,700 25,681 13.0 394,762 353,663 41,099 10.4 2,368,609 14.9 0102 SALARIES & WAGES -NON MGMT 2,109,937 2,009,680 100,257 4.8 4,219,874 4,041,672 178,202 4.2 25,319,409 16.0 0103 SALARIES & WAGES -COMP ABS 25,000 14,138 10,862 43.4 50,000 82,270 32,270- 64.5- 300,000 27.4 0105 OVERTIME 79,829 71,067 8,762 11.0 159,658 148,383 11,275 7.1 958,128 15.5 0106 STANDBY PAID 18,417 15,870 2,547 13.8 36,834 34,350 2,484 6.7 221,023 15.5 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 91,494- 0 91,494 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,282,455 102,362 4.3 4,769,634 4,660,338 109,296 2.3 28,618,169 16.3 0201 WORKERS' COMPENSATION INS 42,012 33,870 8,142 19.4 84,024 72,374 11,650 13.9 504,377 14.3 0202 STATE UNEMPLOYMENT INSUR 0 5,118 5,118- .0 0 5,118 5,118- .0 30,000 17.1 0203 FEDERAL MEDICARE TAX 33,368 32,173 1,195 3.6 66,736 67,955 1,219- 1.8- 400,644 17.0 0204 MEDICAL & HEALTH INSUR 881,849 805,509 76,340 8.7 1,763,698 1,612,493 151,205 8.6 10,582,456 15.2 0205 RETIREMENT CONTRIBUTION 1,709,748 1,549,713 160,035 9.4 3,419,496 3,250,699 168,797 4.9 25,517,180 12.7 0206 DEFERRED COMP. CONTRIB 136,695 134,712 1,983 1.5 273,390 283,242 9,852- 3.6- 1,640,588 17.3 0207 DENTAL INSURANCE 80,900 76,230 4,670 5.8 161,800 152,255 9,545 5.9 971,098 15.7 0208 LONG -TERM DISABILITY INS 6,332 5,390 942 14.9 12,664 10,749 1,915 15.1 76,199 14.1 0209 LIFE INSURANCE 19,550 8,968 10,582 54.1 39,100 18,199 20,901 53.5 234,846 7.7 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 60,000 7,152- 67,152 111.9 360,000 2.0- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 215,664- 0 215,664 -100.0 1,294,000- 0213 OPEB CONTRIBUTION 0 0 0 .0 2,810,000 2,810,000 0 .0 2,810,000 .0 100.0 EMPLOYEE BENEFITS 2,832,622 2,651,683 180,939 6.4 8,475,244 8,275,932 199,312 2.4 41,833,388 19.8 0250 CAPITALIZED ADM OVERHEAD 317,241- 238,859 - 78,382- 24.7 634,482- 455,633- 178,849- 28.2 3,806,958- 12.0 CAPITALIZED ADM OVERHEAD 317,241- 238,859- 78,382 -. 24.7 634,482- 455,633- 178,849- 28.2 3,806,958- 12.0 TOTAL LABOR CHARGES 4,900,198 4,695,279 204,919 4.2 12,610,396 12,480,637 129,759 1.0 66,644,599 18.7 0301 DIRECTOR MEETING FEES 5,435 2,962 2,473 45.5 10,870 9,592 1,278 11.8 65,224 14.7 0302 BOARD TRAINING AND CONF 5,333 725 4,608 86.4 10,666 5,511 5,155 48.3 64,000 8.6 0303 BOARD HEALTH BENEFITS 5,881 5,820 61 1.0 11,762 11,691 71 .6 70,576 16.6 DIRECTOR FEES & EXPENSES 16,649 9,507 7,142 42.9 33,298 26,794 6,504 19.5 199,800 13.4 0402 LIME 29,166 51,029 21,863- 75.0- 58,332 51,029 7,303 12.5 350,000 14.6 0403 POLYMER 6,666 3,740 2,926 43.9 44,165 3,740 40,425 91.5 450,000 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 11,666 0 11,666 100.0 70,000 .8 0406 OTHER CHEMICALS 43,333 38,226 5,107 11.8 86,666 65,620 21,046 24.3 520,000 .0 12.6 0407 HYPOCHLORITE 17,916 22,918 5,002- 27.9- 35,832 31,394 4,438 12.4 215,000 14.6 CHEMICALS 102,914 115,913 12,999- 12.6- 236,661 151,783 84,878 35.9 1,605,000 9.5 0501 ELECTRICAL 132,756 184,918 52,162- 39.3- 215,512 215,497 15 .0 1,593,100 13.5 0502 NATURAL GAS 199,707 191,789 7,918 4.0 203,331 192,221 11,110 5.5 2,396,500 8.0 0503 LAND -FILL GAS 37,500 0 37,500 100.0 37,500 0 37,500 100.0 450,000 0504 WATER 8,435 12,417 3,982- 47.2- 16,870 15,119 1,751 10.4 101,250 .0 14.9 0505 TELEPHONE 26,706 21,147 5,559 20.8 53,412 38,745 14,667 27.5 320,500 12.1 UTILITIES 405,104 410,271 5,167- 1.3- 526,625 461,582 65,043 12.4 4,861,350 9.5 No PREPARED 9/09/14, 13:41:50 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2014 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 6,450 1,847 4,603 71.4 12,900 4,705 8,195 63.5 77,400 6.1 0602 VEHIC /EQUIP REPAIR MAINT 11,666 8,607 3,059 26.2 23,332 17,444 5,888 25.2 140,000 12.5 0603 GENERAL REPAIRS & MAINT 90,369 56,493 33,876 37.5 180,738 129,991 50,747 28.1 1,084,500 12.0 0604 OUTSIDE REPAIRS & MAINT. 250,891 28,414 222,477 88.7 - 501,782 56,191 445,591 88.8 3,010,851 1.9 0605 COMPUTER REPAIRS & MAINT 41,164 22,087 19,077 46.3 169,828 145,559 24,269 14.3 584,011 24.9 0606 REAL PROPERTY REPAIRS 1,250 800 450 36.0 2,500 4,515 2,015- 80.6- 15,000 30.1 REPAIRS & MAINTENANCE 401,790 118,248 283,542 70.6 891,080 358,405 532,675 59.8 4,911,762 7.3 0701 ASH REMOVAL 12,666 10,583 2,083 16.4 25,332 19,577 5,755 22.7 152,000 12.9 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 4,166 0 4,166 100.0 25,000 0703 GRIT REMOVAL 7,500 776 6,724 89.7 15,000 1,787 13,213 88.1 90,000 .0 2.0 0704 JANITORIAL & REFUSE REMOV 24,122 24,630 508- 2.1- 48,244 45,526 2,718 5.6 289,500 15.7 0705 SPOILS REMOVAL 50 0 50 100.0 100 0 100 100.0 30,000 0706 HAZARDOUS WASTE DISPOSAL 33,640 56- 33,696 100.2 67,280 6,592 60,688 90.2 403,700 .0 1.6 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 8,332 0 8,332 100.0 50,000 .0 HAULING & DISPOSAL 84,227 35,933 48,294 57.3 168,454 73,482 94,972 56.4 1,040,200 7.1 0801 PROFESSIONAL SERVICES 11,961 14,780 2,819- 23.6- 23,922 18,141 5,781 24.2 143,550 12.6 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 13,332 40 13,292 99.7 80,000 0803 LEGAL SERVICES -STAFF 26,314 0 26,314 100.0 52,628 2,275 50,353 95.7 315,850 .1 .7 PROFESSIONAL & LEGAL SERV 44,941 14,780 30,161 67.1 89,882 20,456 69,426 77.2 539,400 3.8 1� 0901 OUTSIDE SAFETY SERVICES 8,431 0 8,431 100.0 16,862 1,200 15,662 92.9 101,200 1.2 0902 TECHNICAL SERVICES 232,821 167,649 65,172 28.0 465,642 283,063 182,579 39.2 2,794,020 10.1 0903 DATA PROCESSING SERVICES 25 0 25 100.0 50 0 50 100.0 300 0904 OTHER PUBLIC AGENCY SERVS 10,782 3,000 7,782 72.2 69,564 52,479 17,085 24.6 311,400 .0 16.9 0905 REPROGRAPHIC SERVICES 674 0 674 100.0 1,348 327 1,021 75.7 8,101 4.0 0906 RECRUITMENT 7,333 5,083 2,250 30.7 14,666 6,389 8,277 56.4 88,000 7.3 OUTSIDE SERVICES 260,066 175,732 84,334 32.4 568,132 343,458 224,674 39.5 3,303,021 10.4 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 15,068 10,384 4,684 31.1 30,136 27,859 2,277 7.6 180,880 15.4 1102 GASOLINE, OIL & FUEL 22,666 24,810 2,144- 9.5- 45,332 41,013 4,319 9.5 272,000 15.1 1103 OPERATING SUPPLIES 103,704 104,616 912- .9- 207,408 134,259 73,149 35.3 1,244,610 10.8 1104 OPERATING FUEL 2,750 0 2,750 100.0 5,500 0 5,500 100.0 33,000 1105 LABORATORY SUPPLIES 12,957 14,830 1,873- 14.5- 25,914 17,332 8,582 33.1 155,500 .0 11.1 1106 SAFETY SUPPLIES 11,516 5,543 5,973 51.9 23,032 8,864 14,168 61.5 138,325 6.4 1108 INVENTORY OVER /SHORT 0 2,811 2,811- .0 0 2,691 2,691- .0 0 .0 MATERIALS & SUPPLIES 168,661 162,994 5,667 3.4 337,322 232,018 105,304 31.2 2,024,315 11.5 1201 RENTS & LEASES 14,198 10,061 4,137 29.1 33,570 21,041 12,529 37.3 170,501 12.3 1202 PUBLIC AGENCY FEES 9,790 8,179 1,611 16.5 19,580 10,241 9,339 47.7 487,410 2.1 1203 PUBLIC INFORMATION 28,040 21,817 6,223 22.2 56,080 56,545 465- .8- 336,500 16.8 PREPARED 9/09/14, 13:41:50 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2014 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 10,222 0 10,222 100.0 61,370 .0 1205 TECH TRAIN, CONF & MEETS 37,241 18,993 18,248 49.0 74,482 36,140 38,342 51.5 446,995 8.1 1206 CERTIFICATION & LICENSES 1,999 1,369 630 31.5 3,998 2,868 1,130 28.3 24,023 11.9 1207 CLAIMS 41 0 41 100.0 82 0 82 100.0 501 1208 SUBSCRIPTION /PUBLICATION 2,662 0 2,662 100.0 5,324 333 4,991 93.7 32,073 .0 1.0 1209 MILEAGE REIMBURSEMENTS 813 268 545 67.0 1,626 494 1,132 69.6 9,840 5.0 1210 PUBLIC NOTICES 507 2,029 1,522- 300.2- 1,014 2,029 1,015- 100.1- 6,100 33.3 1211 OUTSIDE ORGANIZATION FEES 228,903 240,475 11,572- 5.1- 235,806 241,823 6,017- 2.6- 362,664 66.7 1212 EMPLOYEE MEMBERSHIPS 3,346 2,001 1,345 40.2 6,692 6,611 81 1.2 40,271 16.4 1213 MISCELLANEOUS 3,131 620 2,511 80.2 6,262 819 5,443 86.9 37,700 2.2 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 350,000 1216 PROFESSIONAL EXP REIMB 4,458 0 4,458 100.0 8,916 0 8,916 100.0 53,500 .0 .0 OTHER EXPENSES 340,240 305,812 34,428 10.1 463,654 378,944 84,710 18.3 2,419,448 15.7 NET EXPENSES 6,724,790 6,044,469 680,321 10.1 16,575,504 15,177,559 1,397,945 8.4 88,198,895 17.2 TOTAL EXPENSE 6,724,790 6,044,469 680,321 10.1 16,575,504 15,177,559 1,397,945 8.4 88,198,895 17.2 Iffil PREPARED 9/09/14, 13:41:53 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY ----- -------- --- ---- --- - -- - -------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 8/31/2014 ------------- MONTH-TO- DATE------- - - - - -- ----- --------- YEAR -TO- DATE--- ----- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE 9, BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 464,125 409,013 55,112 11.9 928,250 846,118 82,132 8.8 5,569,575 15.2 EMPLOYEE BENEFITS 893,689 774,479 119,210 13.3 4,597,378 4,353,910 243,468 5.3 14,531,129 30.0 CAPITALIZED ADM OVERHEAD 4,306- 1,908- 2,398- 55.7 8,612- 3,495- 5,117- 59.4 51,673- 6.8 DIRECTOR FEES & EXPENSES 16,649 9,507 7,142 42.9 33,298 26,794 6,504 19.5 199,800 13.4 UTILITIES 8,208 4,599 3,609 44.0 16,416 14,448 1,968 12.0 98,500 14.7 REPAIRS & MAINTENANCE 31,104 12,333 18,771 60.3 149,708 137,140 12,568 8.4 463,300 29.6 PROFESSIONAL & LEGAL SERV 35,854 14,780 21,074 58.8 71,708 20,456 51,252 71.5 430,300 4.8 OUTSIDE SERVICES 105,412 89,422 15,990 15.2 258,824 203,676 55,148 21.3 1,447,000 14.1 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 9,830 3,915 28.5 27,490 19,189 8,301 30.2 165,005 11.6 OTHER EXPENSES 50,347 26,400 23,947 47.6 100,694 75,446 25,248 25.1 973,390 7.8 ADMINISTRATION 1,614,827 1,348,455 266,372 16.5 6,825,154 6,343,682 481,472 7.1 24,476,326 25.9 SALARIES & WAGES 517,453 512,700 4,753 .9 1,034,906 1,066,849 31,943- 3.1- 6,209,497 17.2 EMPLOYEE BENEFITS 508,835 519,674 10,839- 2.1- 1,017,670 1,106,851 89,181- 8.8- 7,198,311 15.4 CAPITALIZED ADM OVERHEAD 292,466- 227,860- 64,606- 22.1 584,932- 433,641- 151,291- 25.9 3,509,606- 12.4 UTILITIES 15,747 15,180 567 3.6 31,494 19,916 11,578 36.8 189,000 10.5 REPAIRS & MAINTENANCE 16,335 11,704 4,631 28.4 32,670 16,930 15,740 48.2 196,061 8.6 HAULING & DISPOSAL 39,264 656- 39,920 101.7 78,528 7,586 70,942 90.3 471,200 1.6 PROFESSIONAL & LEGAL SERV 8,255 0 8,255 100.0 16,510 0 16,510 100.0 99,100 .0 OUTSIDE SERVICES 74,287 68,630 5,657 7.6 148,574 83,356 65,218 43.9 891,500 9.4 MATERIALS & SUPPLIES OTHER EXPENSES 17,001 22,096 12,451 13,525 4,550 8,571 26.8 38.8 34,002 44,192 24,495 22,933 9,507 21,259 28.0 48.1 204,110 280,376 12.0 8.2 ENGINEERING 926,807 925,348 1,459 .2 1,853,614 1,915,275 61,661- 3.3- 12,229,549 15.7 SALARIES & WAGES 464,613 478,919 14,306- 3.1- 929,226 967,239 38,013- 4.1- 5,575,455 17.3 EMPLOYEE BENEFITS 504,468 495,050 9,418 1.9 1,008,936 1,020,762 11,826- 1.2- 7,056,781 14.5 CAPITALIZED ADM OVERHEAD 9,929- 4,188- 5,741- 57.8 19,858- 7,637- 12,221- 61.5 119,158- 6.4 UTILITIES 11,406 5,290 6,116 53.6 22,812 16,757 6,055 26.5 136,900 12.2 REPAIRS & MAINTENANCE 151,675 13,008 138,667 91.4 303,350 34,792 268,558 88.5 1,820,151 1.9 HAULING & DISPOSAL 7,633 6,284 1,349 17.7 15,266 13,920 1,346 8.8 121,000 11.5 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 832 0 832 100.0 5,000 .0 OUTSIDE SERVICES 6,757 872 5,885 87.1 13,514 8,190 5,324 39.4 81,121 10.1 MATERIALS & SUPPLIES 62,904 55,896 7,008 11.1 125,808 90,993 34,815 27.7 754,900 12.1 OTHER EXPENSES 15,406 10,620 4,786 31.1 35,986 22,710 13,276 36.9 184,970 12.3 COLLECTION SYSTEM OPS. 1,215,349 1,061,751 153,598 12.6 2,435,872 2,167,726 268,146 11.0 15,617,120 13.9 SALARIES & WAGES 857,273 794,546 62,727 7.3 1,714,546 1,607,182 107,364 6.3 10,287,397 15.6 EMPLOYEE BENEFITS 852,073 782,688 69,385 8.1 1,704,146 1,634,752 69,394 4.1 12,002,739 13.6 CAPITALIZED ADM OVERHEAD 10,038- 4,903- 5,135- 51.2 20,076- 10,860- 9,216- 45.9 120,494- 9.0 CHEMICALS 67,914 86,866 18,952- 27.9- 166,661 96,903 69,758 41.9 1,185,000 8.2 UTILITIES 326,490 339,805 13,315- 4.1- 369,397 341,805 27,592 7.5 3,917,900 8.7 REPAIRS & MAINTENANCE 183,473 78,113 105,360 57.4 366,946 162,022 204,924 55.8 2,201,800 7.4 HAULING & DISPOSAL 36,747 29,710 7,037 19.1 73,494 50,656 22,838 31.1 441,000 11.5 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 832 0 832 100.0 5,000 .0 OUTSIDE SERVICES 67,352 14,658 52,694 78.2 134,704 18,571 116,133 86.2 808,300 2.3 MATERIALS & SUPPLIES 71,028 83,810 12,782- 18.0- 142,056 95,944 46,112 32.5 852,500 11.3 OTHER EXPENSES 249,159 253,522 4,363- 1.8- 276,318 255,962 20,356 7.4 941,895 27.2 PREPARED 9/09/14, 13:41:53 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2014 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE ik BUDGET PLANT OPERATIONS 2,701,887 2,458,815 243,072 9.0 4,929,024 4,252,937 676,087 13.7 32,523,037 13.1 SALARIES & WAGES 81,353 87,277 5,924- 7.3- 162,706 172,950 10,244- 6.3- 976,245 17.7 EMPLOYEE BENEFITS 73,557 79,792 6,235- 8.5- 147,114 159,657 12,543- 8.5- 1,044,428 15.3 CAPITALIZED ADM OVERHEAD 502- 0 502 -100.0 1,004- 0 1,004 -100.0 6,027- .0 CHEMICALS 35,000 29,047 5,953 17.0 70,000 54,880 15,120 21.6 420,000 13.1 UTILITIES 43,253 45,397 2,144- 5.0- 86,506 68,656 17,850 20.6 519,050 13.2 REPAIRS & MAINTENANCE 19,203 3,090 16,113 83.9 38,406 7,521 30,885 80.4 230,450 3.3 HAULING & DISPOSAL 583 595 12- 2.1- 1,166 1,320 154- 13.2- 7,000 18.9 OUTSIDE SERVICES 6,258 2,150 4,108 65.6 12,516 29,665 17,149- 137.0- 75,100 39.5 MATERIALS & SUPPLIES 3,983 1,007 2,976 74.7 7,966 1,397 6,569 82.5 47,800 2.9 OTHER EXPENSES 3,232 1,745 1,487 46.0 6,464 1,893 4,571 70.7 38,817 4.9 PUMP STATIONS 265,920 250,100 15,820 5.9 531,840 497,939 33,901 6.4 3,352,863 14.9 FUND TOTALS 6,724,790 6,044,469 680,321 10.1 16,575,504 15,177,559 1,397,945 8.4 88,198,895 17.2 PREPARED 9/09/14, 13:42:36 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 8/31/2014 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 197,381 171,700 25,681 13.0 394,762 353,663 41,099 10.4 2,368,609 14.9 0102 SALARIES & WAGES -NON MGMT 2,109,937 2,009,680 100,257 4.8 4,219,874 4,041,672 178,202 4.2 25,319,409 16.0 0103 SALARIES & WAGES -COMP ABS 25,000 14,138 10,862 43.4 50,000 82,270 32,270- 64.5- 300,000 27.4 0105 OVERTIME 79,829 71,067 8,762 11.0 159,658 148,383 11,275 7.1 958,128 15.5 0106 STANDBY PAID 18,417 15,870 2,547 13.8 36,834 34,350 2,484 6.7 221,023 15.5 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 91,494- 0 91,494 -100.0 549,000- .0 0150 CAPITALIZED SALARIES 263,136 178,199 84,937 32.3 526,272 359,622 166,650 31.7 3,157,731 11.4 0151 OVERTIME 10,537 5,823 4,714 44.7 21,074 8,109 12,965 61.5 126,507 6.4 0152 SALARY VACANCY 4,832- 0 4,832 -100.0 9,664- 0 9,664 -100.0 58,000- .0 SALARIES & WAGES 2,653,658 2,466,477 187,181 7.1 5,307,316 5,028,069 279,247 5.3 31,844,407 15.8 0201 WORKERS- COMPENSATION INS 43,684 34,991 8,693 19.9 87,368 74,536 12,832 14.7 524,547 14.2 0202 STATE UNEMPLOYMENT INSUR 0 5,118 5,118- .0 0 5,118 5,118- .0 30,000 17.1 0203 FEDERAL MEDICARE TAX 37,028 34,711 2,317 6.3 74,056 73,038 1,018 1.4 444,652 16.4 0204 MEDICAL & HEALTH INSUR 926,436 838,609 87,827 9.5 1,852,872 1,677,665 175,207 9.5 11,117,579 15.1 0205 RETIREMENT CONTRIBUTION 1,900,343 1,670,737 229,606 12.1 3,800,686 3,494,975 305,711 8.0 27,804,432 12.6 0206 DEFERRED COMP. CONTRIB 151,783 145,315 6,468 4.3 303,566 304,532 966- .3- 1,821,750 16.7 0207 DENTAL INSURANCE 85,428 79,338 6,090 7.1 170,856 158,427 12,429 7.3 1,025,510 15.4 0208 LONG -TERM DISABILITY INS 7,017 5,930 1,087 15.5 14,034 11,838 2,196 15.6 84,494 14.0 0209 0211 LIFE INSURANCE ACCRUED COMPENSATED ABS. 20,598 30,000 9,494 0 11,104 53.9 30,000 100.0 41,196 60,000 19,265 7,152- 21,931 53.2 67,152 111.9 247,523 360,000 7.8 2.0- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 215,664- 0 215,664 -100.0 1,294,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,810,000 2,810,000 0 .0 2,810,000 100.0 EMPLOYEE BENEFITS 3,094,485 2,824,243 270,242 8.7 8,998,970 8,622,242 376,728 4.2 44,976,487 19.2 TOTAL SALARY AND BENEFITS 5,748,143 5,290,720 457,423 8.0 14,306,286 13,650,311 655,975 4.6 76,820,894 17.8 PREPARED 9/09/14, 16:14:53 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------- ---- ----- ---- ---------- ------ CURRENT ASSETS CASH 354,115.91 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 15,200,000.00 ACCOUNTS RECEIVABLE 3,894,064.06 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 10,496.20 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 419,614.76 AVAD - ALHAMBRA VLY AR 1,485,109.94 DUE FROM R/E 31,013,516.66 DUE FROM S/I .00 DUE FROM DEBT FUND 28,895,448.24 TOTAL CURRENT ASSETS 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 2,406,661.20 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO R/E 49,235,304.53 - DUE TO S/I 369.67 - DUE TO DEBT FUND 64,464.14- 81,272,365.77 2,406,661.20 ----- --- -- ---- 83,679,026.97 ------ -- -- - - -- -------------- Q�n PREPARED 9/09/14, 16:14:53 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 8/31/2014 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 895,743.43 - SALES TAX PAYABLE 7,514.17 - REFUNDABLE CONST BONDS 84,769.40 - UNEARNED INTEREST 1,388.90 - PROJECT RETENTION PAYABLE 329,672.75 - TOTAL LIABILITIES 50,619,226.99 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,594,349.06 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 1,465,450.92 - TOTAL FUND EQUITY Q 33,059,799.98 - TOTAL LIABILITIES AND FUND EQUITY 83,679,026.97 - -------------- -------------- `" PREPARED 9/09/14, 16:14:57 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2014 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 0 899 899 .0 0 5,161 5,161 .0 3,750,000 .1 SEWER SERVICE CHARGES 0 899 899 .0 0 5,161 5,161 .0 3,750,000 .1 1500 MAIN LINES INSPECTION 4,083 0 4,083- 100.0- 8,166 27,470 19,304 236.4 49,000 56.1 1600 PLAN REVIEW 1,666 1,989 323 19.4 3,332 15,399 _ 12,067 362.2 20,000 77.0 1900 OVERTIME INSPECTION 750 0 750- 100.0- 1,500 69 1,431- 95.4- 9,000 .8 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 260,000 .0 4000 FACILITIES CAPACITY FEES 490,833 314,365 176,468- 36.0- 981,666 1,302,262 320,596 32.7 5,890,000 22.1 4100 REBATES TO DISTRICT 0 13,941 13,941 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 42,795 1,205- 2.7- 88,000 79,250 8,750- 9.9- 528,000 15.0 4400 CAPACITY USE CHARGE 0 - 0 0 .0 0 0 0 .0 29,000 .0 4500 INTEREST INCOME 23,333 4,650 18,683- 80.1- 46,666 12,797 33,869- 72.6- 280,000 4.6 4600 TAX REVENUE 0 682 682 .0 0 682 682 .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 0 83- 100.0- 166 677 511 307.8 1,000 67.7 6127 CAD REIMBURSEMENT 0 72,275- 72,275- .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 7,743 7,743 .0 0 7,743 7,743 .0 0 .0 OTHER REVENUES 564,748 313,890 250,858- 44.4- 1,129,496 1,460,290 330,794 29.3 18,531,000 7.9 FUND TOTALS 564,748 314.,789 249,959- 44.3- 1,129,496 1,465,451 335,955 29.7 22,281,000 6.6 PREPARED 9/09/14, 13:44:36 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 8/31/2014 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 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 2,041,647 94 371,000 46,783 13 22,807 135,353 7311 TP SAFETY ENHANC. PH 4 100,000 340,000 64,574 65 240,000 24,673 10 17,815 35,426 7315 PLANT OF THE FUTURE 100,000 450,000 41,670 42 100,000 40,000 40 40,000 58,330 SUB -TOTAL : 2,502,000 5,628,100 2,265,712 91 717,000 111,456 16 80,622 236,288 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 8,366,993 56 6,000,000 147,366 3 73,017 6,580,007 7289 POE SEISMIC UPGRADE 190,000 1,297,100 145,441 77 1,000 661 66 237 44,559 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,836,300 388,072 96 122,000 30,663 25 19,676 16,928 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,336,800 120,227 40 100,000 941 1 941 179,773 7297 WET /DRY SCRUBBER REPLCMT 25,000 7,871,100 564 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 155,000 758,700 106,764 69 80,000 42,447 53 42,447 48,236 7309 DAF TANKS RENOVATION 966,550 690,000 297,553 31 500,000 167,261 34 130,978 668,997 7316 SET EMERGENCY REPAIRS 200,000 0 52,128 26 0 25,122 0 6,832 147,872 SUB -TOTAL : 17,213,550 30,243,700 9,494,985 55 7,004,000 414,461 6 274,128 7,718,565 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 1,178,146 94 50,000 70,732 142 69,683 71,854 7310 TP PIPING RENOV. PH 8 100,000 1,750,000 87,133 87 150,000 210 0 0 12,867 SUB -TOTAL : 1,950,000 3,589,400 1,814,569 93 210,000 70,942 34 69,683 135,431 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,299,270 1,300,000 1,268,885 98 60,000 16,608 28 5,914 30,385 SUB -TOTAL : 1,299,270 1,300,000 1,268,885 98 60,000 16,608 28 5,914 30,385 UNALLOCATED AUTHORIZATIONS 4,261,700 0 PROGRAM CONTINGENCY 224,300 0 Treatment Plant 27,450,820 40,761,200 14,844,151 54 7,991,000 613,467 8 430,347 12,606,669 13 PREPARED 9/09/14, 13:44:36 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2014 TYPE _________________ CS Collection System __ ___ __ ___ __________ ____ _ __ ____ __-_-____---___-___-____-____--____-______-__--___--- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO _______________________________________________________________________________________________________________________________________ PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5982 PIPE BURST BLANKET 828,000 687,200 668,266 81 75,000 15,979 21 914 159,734 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 472,000 372,200 116,318 25 75,000 2,697 4 1,373 355,682 8404 LAFAYETTE SEWER RENOV PH8 2,435,000 2,304,500 2,435,054 100 5,000 192 4 7,295- 54- 8405 2013 CIPP PROJECT 2,978,000 2,978,000 2,811,249 94 50,000 95,217 190 69,462 166,751 8410 CATHODIC PROT SYS REPL 200,000 806,900 152,506 76 50,000 47,644 95 25,607 47,494 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 1,296,017 43 2,675,000 669,427 25 642,049 1,723,983 8413 WCK SEWER REN., PH 10 3,884,000 3,373,700 905,845 23 2,700,000 100,021 4 72,815 2,978,155 8415 MARTINEZ PH 4 SEWER REN. 260,000 2,276,400 305,644 118 1,700,000 88,905 5 49,071 45,644- 8417 SURVEY MONUMENT INSTALL 100,000 500,700 99,465 100 50,000 1,207 2 356 535 8421 LAFAYETTE SEWER RENOV PH9 350,000 3,350,000 329,423 94 450,000 46,337 10 36,490 20,577 8422 WCK SEWER REN., PH 11 100,000 3,150,000 97,490 98 100,000 9,148 9 0 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 5,562 2 800,000 5,562 1 5,562 244,438 8426 LAFAYETTE SEWER REN.PH 10 55,000 3,505,000 4,663 9 55,000 4,663 9 4,663 50,337 SUB -TOTAL : 15,432,000 37,177,300 9,452,854 61 8,935,000 1,086,999 12 901,067 5,979,146 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 350,000 951,100 156,517 45 250,000 8,120 3 7,135 193,483 8419 COLLECTION SYSTM PLANNING 200,000 1,400,000 130,144 65 140,000 29,827 21 9,285 69,856 SUB -TOTAL 1,002,500 3,006,600 515,159 51 600,000 37,947 6 16,420 487,341 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 700,000 6,481,000 593,155 85 800,000 14,082 2 7,747 106,845 8420 DEVELOPMNT SEWERAGE 1,020,000 3,481,000 1,161,679 114 700,000 141,740 20 74,773 141,679 - SUB -TOTAL : 1,720,000 9,962,000 1,754,834 102 1,500,000 155,822 10 82,520 34,834 - PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 782,500 577,201 90 10,000 8,409 84 8,409 62,799 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 0 400,000 0 0 0 49,917 8406 PUMP STATION SAFETY IMPS 549,000 305,000 297,226 54 245,000 130,460 53 17,387 251,774 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 1,938,500 894,474 67 855,000 138,869 16 25,796 444,526 SUBSTANTIALLY COMPLETE 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,423,682 96 5,000 49,715 994 31,162 139,318 SUB -TOTAL : 3,563,000 3,563,000 3,423,682 96 5,000 49,715 994 31,162 139,318 QL4-1) PREPARED 9/09/14, 13:44:36 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 17$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY ________________________________________________________________________________________________________ DISTRICT PERIOD ENDING: 8/31/2014 TYPE CS Collection System _______________________________ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH _______________________________ BUDGET UNALLOCATED AUTHORIZATIONS 13,872,000 PROGRAM CONTINGENCY 907,000 Collection System 37,835,500 55,647,400 16,041,003 42 11,895,000 1,469,352 12 1,056,965. 21,794,497 PREPARED 9/09/14, 13:44:36 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 17} OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY --------------------------------------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 8/31/2014 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS PY 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 PROTECT CLEARING 0 38,300 60,020- 0 2,800 21- 1- 417- 60,020 SUB -TOTAL : 617,200 655,500 60,020- 10- 620,000 21- 0 417- 677,220 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 1,001,400 460,220 61 300,000 15,300 5 4,658 289,780 SUB -TOTAL 1,250,000 1,523,700 682,664 55 450,000 15,300 3 4,658 567,336 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 1,018,000 852,889 91 100,000 12,491 13 9,190 80,111 8230 CAPITAL LEGAL SERVICES 210,000 407,900 79,285 38 70,000 0 0 0 130,715 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 161,334 81 30,000 228 1 228 38,666 8234 BOB IMPROVEMENTS 334,000 944,500 236,482 71 50,000 237 1 237 97,518 8236 DISTRICT EASEMENT ACQUIS 140,000 740,000 70,031 50 65,000 11,137 17 2,683 69,969 8237 BUFFER & RENTAL PROP. IMP 90,000 279,000 27,525 31 39,000 477 1 477 62,475 SUB -TOTAL : 1,967,000 3,949,300 1,475,162 75 399,000 24,570 6 12,815 491,838 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000 132,776 19 700,000 132,776 19 78,908 567,224 SUB -TOTAL : 700,000 3,540,000 132,776 19 700,000 132,776 19 78,908 567,224 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,505,027 98 1,100,000 2,069 0 2,069 140,973 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 5,866,031 99 1,000 18,446 845 9,915 74,969 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 527,776 60 645,400 69,990 11 0 358,624 SUB -TOTAL 13,692,400 12,350,900 13,117,603 96 1,766,400 90,505 5 11,984 574,797 UNALLOCATED AUTHORIZATIONS 1,985,475 0 PROGRAM CONTINGENCY 173,825 0 General Improvements 20,385,900 22,019,400 15,348,185 75 3,935,400 263,130 7 107,948 5,037,715 PREPARED 9/09/14, 13:44:36 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM1851,4 17i OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY --------------------------------------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 8/31/2014 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD ----------------- MONTH BUDGET ---- --- --- --- URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,757,500 1,675,200 1,725,897 98 50,000 25,513 51 12,801 31,603 7261 RW CATHODIC PROTECTION 20,000 25,700 10,084 50 1,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 280,900 264,855 95 1,000 0 0 0 15,145 7300 REFINERY RECYCLED WATER 595,000 1,396,400 296,113 50 80,000 12,385 16 3,633 298,887 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 47,572 22 50,000 12,512 25 5,561 172,428 SUB -TOTAL : 2,872,500 5,059,200 2,344,521 82 182,000 50,410 28 21,995 527,979 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,268,300 3,707,934 95 370,000 10,306 3 6,157 207,066 SUB -TOTAL : 3,915,000 4,268,300 3,707,934 95 370,000 10,306 3 6,157 207,066 UNALLOCATED AUTHORIZATIONS 541,025 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,052,455 82 552,000 60,716 11 28,152 1,304,545 GRAND TOTAL 93,029,220 127,755,500 52,285,794 0 24,373,400 2,406,665 0 1,623,412 40,743,426 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS AUGUST, 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 MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186 -2190 - - -- 1 (1) 10,200,000 20,700,000 (10,500,000) 10,200,000 10,207,323 67.11% 3,795.89 6,700.31 10,496.20 900 Toyota Motor Credit Comm Pa 04124114 10/21114 51 0.20 4,995,000 5,000,000 5,000,000 4,995,000 32.89% 861.11 861.11 1,722.22 (10,500,000) (4) 15,195,000 25,700,000 0 15,200,000 15,202,323 100.00% 4,657.00 7,561.42 12,218.42 (3) (5) (6) 466.67 466.67 4,657.00 8,028.09 12,685.09 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2014 was 0.250 %. (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 0.2403 %. (5) The market value of the portfolio on August 31, 2014 was $15,202,323. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (6) The District has sufficient funds to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 9/09/14, 16:14:53 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------- AS OF 8/31/2014 ------ --- --------- ------- 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ ------ - ---------------------------------------------------------------------------------- CURRENT ASSETS CASH 243,362.51 TEMPORARY INVESTMENTS 3,800,000.00 ACCRUED INTEREST A/R 1,651.16 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 671,235.70 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS -------- - - - - -- 4,716,619.04 LIABILITIES DUE TO R/E 32,554.00 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 41,200.22 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,073,754.22 - 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 487,329.47 REVENUE SUMMARY 651,664.50- TOTAL FUND EQUITY 3,642,864.82 - ------------ -- TOTAL LIABILITIES AND FUND EQUITY 4,716,619.04 - -------------- -------------- PREPARED 09/09/14, 13:46:09 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 02/2015 PERIOD ENDING: 8/31/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance i BUDGET 1 231 176 55- 23.81- 462 362 100- 21.65- 2,780 13.02 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 231 176 55- 23.81- 462 362 100- 21.65- 2,780 13.02 556 422 134- 24.10- 1,112 869 243- 21.85- 6,680 13.01 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 556 422 134- 24.10- 1,112 869 243- 21.85- 6,680 13.01 200 209 9 4.50 400 433 33 8.25 2,410 17.97 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 650,000 650,000 0 .00 650,000 100.00 0 0 0 .00 0 0 0 .00 33,100 .00 200 ------ - - - - -- 209 ------- - - - -- 9 4.50 650,400 650,433 33 .01 685,510 94.88 987 - ------ 807 - - - - -- --- 180- - - - - -- ------ 18.24- - - - - -- 651,974 ------ - - - - -- ------ 651,665 - - - - -- --- 309- - - - - -- ------ .05- - - - - -- 694,970 --- - - - - -- 93.77 Q§ PREPARED 09/09/14, 13:45:40 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 02/2015 PERIOD ENDING: 8/31/14 - - -- -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance $ BUDGET 1 4,166 15,772 11,606- 278.59- 8,332 15,772 7,440- 89.29- 50,000 31.54 3,333 0 3,333 100.00 6,666 0 6,666 100.00 40,000 .00 2,083 0 2,083 100.00 4,166 0 4,166 100.00 25,000 .00 9,582 15,772 6,190- 64.60- 19,164 15,772 3,392 17.70 115,000 13.71 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 8,332 0 8,332 100.00 50,000 .00 416 0 416 100.00 832 0 832 100.00 5,000 .00 4,582 0 4,582 100.00 9,164 0 9,164 100.00 55,000 .00 416 0 416 100.00 832 0 832 100.00 5,000 .00 416 0 416 100.00 832 0 832 100.00 5,000 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 375,000 347,868 27,132 7.24 375,000 92.76 0 0 0 .00 100,000 123,689 23,689- 23.69- 100,000 123.69 541 0 541 100.00 1,082 - 0 1,082 100.00 6,500 .00 0 0 0 .00 0 0 0 .00 0 .00 1,373 0 1,373 100.00 477,746 471,558 6,188 1.30 491,500 95.94 15,537 15,772 235- 1.51- __________ 506,074 _____ _ _ _ __ __ ____________ 487,329 18,745 _________ ------------ 3.70 661,500 _________ 73.67 i� CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS AUGUST, 2014 INVESTMENTS cents omitted) INTEREST INCOME DATE OF Days to ANNUAL NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD CASH OUTLAY B.O.M. PURCHASE FACE VALUE (MATURITY) E.O.M. FACE VALUE E.O.M MARKET VALUE % of Portfolio CURRENT MONTH B.O.M. E.O.M. CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 10199- - - - - - -- 1 (1) 3,800,000 3,800,000 3,800,000 3,802,728 100.00% 806.85 844.31 1,651.16 (3) 35800,000 3,800,000 0 3,800,000 3,802,728 100.00% 806.85 844.31 1,651.16 (2) 0.00 806.85 844.31 1,651.16 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2014 was 0.250 %. 2 (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 0.250 %. (4) The market value of the portfolio on August, 2014 was $3,802,728. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 9/09/14, 16:14:53 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 2/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 8/31/2014 004 DEBT SERVICE ----------------------------------------------------------------------------------------- -- --------------- ---- - -- - -- - ----------- --- CURRENT ASSETS DEPOSIT W /TRUSTEE - RESERVE 5,412,500.00 BOND ISSUANCE COSTS 295,581.15 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 7,754.37 DUE FROM R/E 59,555,168.12 DUE FROM SIC 64,464.14 DUE FROM S/I .00 TOTAL ASSETS 65,335,467.78 ---- ----- -- - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO SIC 28,895,448.24 - DUE TO S/I .00 ACCOUNTS PAYABLE .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 702,245.40 - BONDS PAYABLE 36,010,000.00 - BOND ACR INTEREST PAYABLE DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES ------- - - -_00 65,607,693.64- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 272,225.86 REVENUE SUMMARY .00 ------- - - - - -- TOTAL FUND EQUITY 272,225.86 ---- ---- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 65,335,467.78 - -------------- PREPARED 09/09/14, 13:47:38 PROGRAM DEBTREV ACCOUNT DESCRIPTION 4550 1998 BOND INTEREST INCOME 4551 2002 BOND INTEREST INCOME 4552 RECYC R20 LOAN INT INCOME 4553 2009 BOND INTEREST INCOME 4600 TAX REVENUE REVENUE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 8/31/2014 PAGE 1 ACCOUNTING PERIOD 02/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ 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 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 PREPARED 09/09/14, 16:19:50 PROGRAM DEBTEXP ACCOUNT DESCRIPTION 1250 1998 BOND INTEREST EXP 1251 2002 BOND INTEREST EXP 1252 RECYC H2O INTEREST EXP 1253 2009 FOND DEBT EXPENSE + DEBT SERVICE CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 8/31/2014 PAGE 1 ACCOUNTING PERIOD 02/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -------- ANNUAL BUDGET Actual Valiance $ 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 18,258 .00 272,226 272,226 0 .00 272,226 272,226 0 .00 1,524,227 17.86 272,226 272,226 0 .00 272,226 272,226 _______ ______ 0 _ _ _ _ __ ___ .00 _ _____ 1,542,485 _______ __ _ __ ___ 17.65 _ _____ ____________ 272,226 _______ __ _ _ __ ______ 272,226 _ _ _ _ __ _________ 0 __ .00 ____ _ _ _ _ __ 272,226 _____ 272,226 0 .00 1,542,485 17.65