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03.c. Receive September 2014 Financial Statements and Investment Reports.
CENTRAL CONTRA COSTA SANITARY DISTRICT October 17, 2014 3c. TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO c FROM: JAMIE KING SUBJECT: O & M Expense Var nce Analysis The following are brief year -to -date variance explanations at major category levels through period ending September, 2014: Expense Categories Total Labor Charges Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Svc Outside Services Materials & Supplies Other Expenses Budgeted Actual 17,518,094 17, 265, 706 931,729 770,319 1,292,870 734,743 Favorable /(Unfavorable) Variance Explanation 252,388 Lower due to budgeted positions that are not yet filled. 161,410 Lower due to delay in invoices. 558,127 Lower due to budget spread over 12 months versus actual expense occurring. sporadically 252,681 113,268 139,413 134,823 31,135 103,688 828,198 550,369 277,829 505,983 358,627 147,356 678,137 576,306 101,831 throughout the year. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Legal expenses are lower than budgeted so far this fiscal year. Lower mostly due to lower than budgeted expense for Technical Services. Lower than budget so far for every line item in this expense category. Lower than budgeted amount for Public Information, Technical Training, Tuition Reimbursement, and Profession Expense Reimbursements. CENTRAL CONTRA COSTA SANITARY DISTRICT October 13, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING pi SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending September, 2014: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Recycled Water 0 1,030,000 1,030,000 EBMUD recycled water grant. Facilities Capacity Fees 1,472,499 2,033,323 560,824 Large payments received for Broadway Plaza expansion, Newell Village commercial and residential project, Sufism Reoriented project on Boulevard Way, and restaurant/retail project for 1500 Mt Diablo Blvd. All these projects are in the city of Walnut Creek.. FINANCIAL STATEMENT SUMMARY September 2014 O & M Revenue September 2014 Actual Budget Variance O & M Expenses 6,198 6,637 439 6.6% 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 1,812 1,581 231 14.6% YEAR -TO -DATE Actual Budget Variance 21,376 23,213 1,837 7.9% Variance 252 12 83 161 558 139 104 278 147 102 1,837 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 1,837 Sewer Construction YEAR -TO -DATE Revenue 3,374 Expense 5,367 Over /Under 1,993 TEMPORARY INVESTMENTS: Held in District LAIF Account and Commercial Papers ; LAIF yield as of September 2014 was 0.2460 %. PREPARED 10/09/14, 11:51:25 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2014 ------------ --------- --------- ------- - -- --- - --------------------------------------------------------------------------------------- 001 RUNNING EXPENSE -------- --------- -- ------ - -------------------------------------------------------------------------- ----- -- ------- ---- ------- ---- -- CURRENT ASSETS CASH 238,283.70 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 270,166.37 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R - 1,547.00 ACCOUNTS RECEIVABLE -COBRA 395.92 A /R -SSC DIRECT BILL 1,202,397.24 COMPUTER PURCHASE PROGRAM 12,161.15 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE .00 PREPAID EXPENSES 943,982.71 PREPAID RETIREMENT 18,801,500.92 SUPPLIES & MATERIAL INV 2,049,727.70 DUE FROM SIC 60,800,170.16 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 84,425,905.05 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 -RECY 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 693,009,171.97 LIABILITIES DUE TO SIC 35,077,297.87- PREPARED 10/09/14, 11:51:25 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I .00 DUE TO DEBT FUND 59,555,168.12 - ACCOUNTS PAYABLE 671,090.91 - SALES TAX PAYABLE 12,264.18 - ACCRUED WAGES PAYABLE 971,262.66 - 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 1,848,842.47 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 6,846.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS _ 145.01 LIFE INS .00 DELTA DENTAL 144.26 - POST EMP. BENEFIT -OPEB 900,121.51 - CAFETERIA PLAN PAYABLE 102,942.98- PERMIT CLEARING _ 180.00 - WORKERS' COMP INS PAYABLE 137,816.95 ACCRUED COMPENSATED ABS. 3,626,031.90 - REFUNDABLE DEPOSITS 24,030.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 118,429.47- 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 .00 152,421,784.55 - 97,645,412.51- 75,301,279.00- 273,024,467.25- 11,299,961.50- 21,375,748.91 1,811,786.74- 102,880,229.33- 590,128,942.64- -------------- 693,009,171.97- -------------- -------------- PREPARED 10/09/14, 11:51:26 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ---- -- - - - - -- --YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------- ACCOUNT TITLE ESTIMATE ------ ------ ACTUAL ----- -------- VARIANCE - - - - -- - -------------------------------------------------------------------- % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2200 SEWER SVC CHARGE - COUNTER 15,791 42,469 26,678 168.9 47,373 137,080 89,707 189.4 189,500 72.3 2300 SEWER SVC CHRG - COUNTY - 0 25,789- 25,789- .0 0 25,789- 25,789- .0 68,227,800 .0 2400 SEWER SVC CHRG- DIRECT 1,052,800 1,136,727 83,927 8.0 1,052,800 1,135,448 82,648 7.9 1,052,800 107.9 2500 SEWER SVC CHRG -PRIOR YEAR 1,925- 0 1,925 100.0- 5,775- 0 5,775 100.0- 23,100- .0 SEWER SERVICE CHARGES 1,066,666 1,153,407 86,741 8.1 1,094,398 1,246,739 152,341 13.9 69,447,000 1.8 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 29,485 1,985 7.2 82,500 86,740 4,240 5.1 330,000 26.3 1700 SEPTIC TANK DUMPING 5,800 8,107 2,307 39.8 17,400 19,431 2,031 11.7 69,600 27.9 1900 OVERTIME INSPECTION 1,000 830 170- 17.0- 3,000 2,415 585- 19.5- 12,000 20.1 2000 SIDE SEWER INSPECTION 45,833 65,809 19,976 43.6 137,499 195,320 57,821 42.1 550,000 35.5 2700 SALES 166 0 166 - 100.0- 498 100 398- 79.9- 2,000 5.0 2900 OTHER SERVICE CHARGES 0 0 0 .0 2,000 0 2,000- 100.0- 150,000 .0 3000 INDUSTRIAL PERMIT FEES 7,916 0 7,916- 100.0- 23,748 1,207 22,541- 94.9- 95,000 1.3 3200 NEW INDUSTRY PERMIT FEES 833 365 468- 56.2- 2,499 365 2,134- 85.4- 10,000 3.7 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 24,000 .0 3500 LEASE RENTAL INCOME 19,000 34,003 15,003 79.0 110,000 126,070 16,070 14.6 566,000 22.3 3600 PRETREATMENT PROGRAM FINE . 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 60,500 86,130 25,630 42.4 60,500 95,880 35,380 58.5 103,000 93.1 4300 ANNEXATION CHARGES 2,000 6,790 4,790 239.5 6,000 16,463 10,463 174.4 24,000 68.6 4500 INTEREST INCOME 0 2 2 .0 0 7 7 .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 5,123 1,123 28.1 12,000 16,944 4,944 41.2 895,000 1.9 6000 MISCELLANEOUS INCOME 9,583 2,592 6,991- 73.0- 28,749 4,106 24,643- 85.7- 115,000 3.6 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 498 0 498- 100.0- 2,000 .0 OTHER REVENUES 184,297 239,236 54,939 29.8 486,891 565,048 78,157 16.1 3,284,600 17.2 FUND TOTALS 1,250,963 1,392,643 141,680 11.3 1,581,289 1,811,787 230,498 14.6 86,231,600 2.1 N..., PREPARED 10/09/14, 11:51:27 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 251; OF YEAR LAPSED ACCOUNTING PERIOD 3/2015. CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ---------- --- MONTH- TO-DATE---- --- - - ---- -------- - - - - -- YEAR- TO-DATE-- ------ - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 197,381 175,872 21,509 10.9 592,143 529,534 62,609 10.6 2,368,609 22.4 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,973,798 136,139 6.5 6,329,811 6,015,468 314,343 5.0 25,319,409 23.8 0103 SALARIES & WAGES -COMP ABS 25,000 21,032 3,968 15.9 75,000 103,302 28,302- 37.7- 300,000 34.4 0105 OVERTIME 79,829 63,182 16,647 20.9 239,487 211,561 27,926 11.7 958,128 22.1 0106 STANDBY PAID 18,417 18,793 376- 2.0- 55,251 53,142 2,109 3.8 221,023 24.0 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 137,241- 0 137,241 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,252,677 132,140 5.5 7,154,451 6,913,007 241,444 3.4 28,618,169 24.2 0201 WORKERS' COMPENSATION INS 42,012 33,357 8,655 20.6 126,036 105,727 20,309 16.1 504,377 21.0 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 7,500 5,118 2,382 31.8 30,000 17.1 0203 FEDERAL MEDICARE TAX 33,368 31,992 1,376 4.1 100,104 99,944 160 .2 400,644 24.9 0204 MEDICAL & HEALTH INSUR 881,849 885,531 3,682- .4- 2,645,547 2,498,021 147,526 5.6 10,582,456 23.6 0205 RETIREMENT CONTRIBUTION 1,709,748 1,570,135 139,613 8.2 5,129,244 4,820,831 308,413 6.0 25,517,180 18.9 0206 DEFERRED COMP. CONTRIB 136,695 132,934 3,761 2.8 410,085 416,180 - 6,095- 1.5- 1,640,588 25.4 0207 DENTAL INSURANCE 80,900 75,749 5,151 6.4 242,700 228,002 14,698 6.1 971,098 23.5 0208 LONG -TERM DISABILITY INS 6,332 5,390 942 14.9 18,996 16,136 2,860 15.1 76,199 21.2 0209 LIFE INSURANCE 19,550 8,931 10,619 54.3 58,650 27,129 31,521 53.7 234,846 11.6 0211 ACCRUED COMPENSATED ABS. 30,000 6,520- 36,520 121.7 90,000 13,672- 103,672 115.2 360,000 3.8- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 323,496- 0 323,496 -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 2,840,122 2,737,499 102,623 3.6 11,315,366 11,013,416 301,950 2.7 41,833,388 26.3 0250 CAPITALIZED ADM OVERHEAD 317,241- 205,084- 112,157- 35.4 951,723- 660,717- 291,006- 30.6 3,806,958- 17.4 CAPITALIZED ADM OVERHEAD 317,241- 205,084- 112,157- 35.4 951,723- 660,717- 291,006- 30.6 3,806,958- 17.4 TOTAL LABOR CHARGES 4,907,698 4,785,092 122,606 2.5 17,518,094 17,265,706 252,388 1.4 66,644,599 25.9 0301 DIRECTOR MEETING FEES 5,435 3,535 1,900 35.0 16,305 13,127 3,178 19.5 65,224 20.1 0302 BOARD TRAINING AND CONF 5,333 1,500 3,833 71.9 15,999 7,011 8,988 56.2 64,000 11.0 0303 BOARD HEALTH BENEFITS 5,881 5,828 53 .9 17,643 17,519 124 .7 70,576 24.8 DIRECTOR FEES & EXPENSES 16,649 10,863 5,786 34.8 49,947 37,657 12,290 24.6 199,800 18.8 0402 LIME 29,166 23,604 5,562 19.1 87,498 74,632 12,866 14.7 350,000 21.3 0403 POLYMER 37,499 50,902 13,403- 35.7- 81,664 54,642 27,022 33.1 450,000 12.1 0404 BOILER CHEMICALS 5,833 572 5,261 90.2 17,499 572 16,927 96.7 70,000 .8 0406 OTHER CHEMICALS 43,333 50,089 6,756- 15.6- 129,999 115,709 14,290 11.0 520,000 22.3 0407 HYPOCHLORITE 17,916 10,679 7,237 40.4 53,748 42,073 11,675 21.7 215,000 19.6 CHEMICALS 133,747 135,846 2,099- 1.6- 370,408 287,628 82,780 22.3 1,605,000 17.9 0501 ELECTRICAL 132,756 82,987 49,769 37.5 348,268 298,484 49,784 1.4.3 1,593,100 18.7 0502 NATURAL GAS 199,707 199,478 229 .1 403,038 391,699 11,339 2.8 2,396,500 16.3 0503 LAND -FILL GAS 37,500 0 37,500 100.0 75,000 0 75,000 100.0 450,000 .0 0504 WATER 8,435 3,413 5,022 59.5 25,305 18,532 6,773 26.8 101,250 18.3 0505 TELEPHONE 26,706 22,860 3,846 14.4 80,118 61,604 18,514 23.1 320,500 19.2 UTILITIES 405,104 308,738 96,366 23.8 931,729 770,319 161,410 17.3 4,861,35.0 15.8 L -J PREPARED 10/09/14, 11:51:27 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 25& OF YEAR LAPSED ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 -------------------------------------------------------------=---------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ----- --- -- -- -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO -------------------------------------- ACCOUNT TITLE BUDGET ------------- ACTUAL -------- VARIANCE ---- -- - % - -- - -- - BUDGET - - - --- - -------------------------------------------------- ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 6,450 4,529 1,921 29.8 19,350 9,235 10,115 52.3 77,400 11.9 0602 VEHIC /EQUIP REPAIR MAINT 11,666 14,752 3,086- 26.5- 34,998 32,195 2,803 8.0 140,000 23.0 0603 GENERAL REPAIRS & MAINT 90,369 74,604 15,765 17.4 271,107 204,596 66,511 24.5 1,084,500 18.9 0604 OUTSIDE REPAIRS & MAINT. 250,891 249,157 1,734 .7 752,673 305,348 447,325 59.4 3,010,851 10.1 0605 COMPUTER REPAIRS & MAINT 41,164 31,419 9,745 23.7 210,992 176,978 34,014 16.1 584,011 30.3 0606 REAL PROPERTY REPAIRS 1,250 1,876 626- 50.1- 3,750 6,391 2,641- 70.4- 15,000 42.6 REPAIRS & MAINTENANCE 401,790 376,337 25,453 6.3 1,292,870 734,743 558,127 43.2 4,911,762 15.0 0701 ASH REMOVAL 12,666 10,853 1,813 14.3 37,998 30,430 7,568 19.9 152,000 20.0 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 6,249 0 6,249 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 199 7,301 97.3 22,500 1,986 20,514 91.2 90,000 2.2 0704 JANITORIAL & REFUSE REMOV 24,122 22,872 1,250 5.2 72,366 68,397 3,969 5.5 289,500 23.6 0705 SPOILS REMOVAL 50 0 50 100.0 150 0 150 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 33,640 5,862 27,778 82.6 100,920 12,455 88,465 87.7 403,700 3.1 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 12,498 0 12,498 100.0 50,000 .0 HAULING & DISPOSAL 84,227 39,786 44,441 52.8 252,681 113,268 139,413 55.2 1,040,200 10.9 0801 PROFESSIONAL SERVICES 11,961 7,147 4,814 40.2 35,883 25,288 10,595 29,5 143,550 17.6 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 19,998 40 19,958 99.8 80,000 .1 0803 LEGAL SERVICES -STAFF 26,314 3,532 22,782 86.6 78,942 5,807 73,135 92.6 315,850 1.8 PROFESSIONAL & LEGAL SERV 44,941 10,679 34,262 76.2 134,823 31,135 103,688 76.9 539,400 5.8 0901 OUTSIDE SAFETY SERVICES 8,431 4,000 4,431 52.6 25,293 5,200 20,093 79.4 101,200 5.1 0902 TECHNICAL SERVICES 232,821 192,370 40,451 17.4 698,463 475,434 223,029 31.9 2,794,020 17.0 0903 DATA PROCESSING SERVICES 25 0 25 100.0 75 0 75 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 10,782 2,246 8,536 79.2 80,346 54,725 25,621 31.9 311,400 17.6 0905 REPROGRAPHIC SERVICES 674 705 31- 4.6- 2,022 1,032 990 49.0 8,101 12.7 0906 RECRUITMENT 7,333 7,589 256- 3.5- 21,999 13,978 8,021 36.5 88,000 15.9 OUTSIDE SERVICES 260,066 206,910 53,156 20.4 828,198 550,369 277,829 33.5 3,303,021 16.7 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 8,872 6,196 41.1 45,204 36,731 8,473 18.7 180,880 20.3 1102 GASOLINE, OIL & FUEL 22,666 20,405 2,261 10.0 67,998 61,418 6,580 9.7 272,000 22.6 1103 OPERATING SUPPLIES 103,704 76,490 27,214 26.2 311,112 210,745 100,367 32.3 1,244,610 16.9 1104 OPERATING FUEL 2,750 0 2,750 100.0 8,250 0 8,250 100.0 33,000 .0 1105 LABORATORY SUPPLIES 12,957 16,437 3,480- 26.9- 38,871 33,769 5,102 13.1 155,500 21.7 1106 SAFETY SUPPLIES 11,516 4,814 6,702 58.2 34,548 13,679 20,869 60.4 138,325 9.9 1108 INVENTORY OVER /SHORT 0 405- 405 .0 0 2,285 2,285- .0 0 .0 MATERIALS & SUPPLIES 168,661 126,613 42,048 24.9 505,983 .358,627 147,356 29.1 2,024,315 17.7 1201 RENTS & LEASES 14,198 6,868 7,330 51.6 47,768 27,909 19,859 41.6 170,501 16.4 1202 PUBLIC AGENCY FEES 109,755 133,532 23,777- 21.7- 129,335 143,772 14,437- 11.2- 487,410 29.5 1203 PUBLIC INFORMATION 28,040 4,484 23,556 84.0 84,120 61,028 23,092 27.5 336,500 18.1 LI maj PREPARED 10/09/14, 11:51:27 EXPENSE SUMMARY REPORT BY DISTRICT ACCOUNTING PAGE PERIOD 3 3/2015 PROGRAM /GM275L 25% OF YEAR LAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 ----------------------------------------------------------------------------------------------------------------------- OBJ ---MONTH- TO-DATE----- -- - - -- -- --------------YEAR-TO- DATE---- -- --- -- - -- NO ------------------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE $ BUDGET -- % 1204 TUITION REIMBURSEMENT 5,111 2,000 3,111 60.9 15,333 2,000 13,333 87.0 61,370 3.3 1205 TECH TRAIN, CONF & MEETS 37,241 16,257 20,984 56.3 111,723 52,398 59,325 53.1 446,995 11.7 1206 CERTIFICATION & LICENSES 1,999 770 1,229 61.5 5,997 3,638 2,359 39.3 24,023 15.1 1207 CLAIMS 41 0 41 100.0 123 0 123 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,662 1,438 1,224 46.0 7,986 1,771 6,215 77.8 32,073 5.5 1209 MILEAGE REIMBURSEMENTS 813 573 240 29.5 2,439 1,068 1,371 56.2 9,840 10.9 1210 PUBLIC NOTICES 507 133 374 73.8 1,521 2,162 641- 42.1- 6,100 35.4 1211 OUTSIDE ORGANIZATION FEES 3,181 26,640 23,459- 737.5- 238,987 268,463 29,476- 12.3- 362,664 74.0 1212 EMPLOYEE MEMBERSHIPS 3,346 3,357 11- .3- 10,038 9,968 70 7,264 .7 77.3 40,271 37,700 24.8 5.6 1213 MISCELLANEOUS 3,131 1,310 1,821 58.2 9,393 2,129 350,000 1214 ELECTION EXPENSE 0 0 0 4,458 .0 100.0 0 13,374 0 0 0 13,374 .0 100.0 53,500 .0 .0 1216 PROFESSIONAL EXP REIMB 4,458 0 OTHER EXPENSES- 214,483 197,362 17,121 8.0 678,137 576,306 101,831 15.0 2,419,448 23.8 NET EXPENSES 6,637,366 6,198,226 439,140 6.6 23,212,870 21,375,758 1,837,112 7.9 88,198,895 24.2 TOTAL EXPENSE 6,637,366 6,198,226 439,140 6.6 23,212,870 21,375,758 1,837,112 7.9 88,198,895 24.2 01 PREPARED 10/09/14, 11:51:28 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 --- - ------------------------------------------------------------------------------------------------------------------------------- ------------- MONTH -TO- DATE------- - - ---- - -- ------ - - - -- YEAR -TO- DATE--- ------ - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET _ SALARIES & WAGES 464,125 424,147 39,978 8.6 1,392,375 1,270,264 122,111 8.8 5,569,575 22.8 EMPLOYEE BENEFITS 901,189 876,854 24,335 2.7 5,498,567 5,230,759 267,808 4.9 14,531,129 36.0 CAPITALIZED ADM OVERHEAD 4,306- 1,186- 3,120- 72.5 12,918- 4,682- 8,236- 63.8 51,673- 9.1 DIRECTOR FEES & EXPENSES 16,649 10,863 5,786 34.8 49,947 37,657 12,290 24.6 199,800 18.8 UTILITIES 8,208 4,982 3,226 39.3 24,624 19,430 5,194 21.1 98,500 19.7 REPAIRS & MAINTENANCE 31,104 34,230 3,126- 10.1- 180,812 171,370 9,442 5.2 463,300 37.0 PROFESSIONAL & LEGAL SERV 35,854 10,679 25,175 70.2 107,562 31,135 76,427 71.1 430,300 7.2 OUTSIDE SERVICES 105,412 117,034 11,622- 11.0- 364,236 320,711 43,525 11.9 1,447,000 22.2 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 8,345 5,400 39.3 41,235 27,533 13,702 33.2 165,005 16.7 OTHER EXPENSES 50,347 15,709 34,638 68.8 151,041 91,155 59,886 39.6 973,390 9.4 ADMINISTRATION 1,622,327 1,501,657 120,670 7.4 8,447,481 7,845,332 602,149 7.1 24,476,326 32.1 SALARIES & WAGES 517,453 500,604 16,849 3.3 1,552,359 1,567,449 15,090- 1.0- 6,209,497 25.2 EMPLOYEE BENEFITS 508,835 509,036 201- .0 1,526,505 1,615,885 89,380- 5.9- 7,198,311 22.4 CAPITALIZED ADM OVERHEAD 292,466- 192,370- 100,096- 34.2 877,398- 626,011- 251,387- 28.7 3,509,606- 17.8 UTILITIES 15,747 14,447 1,300 8.3 47,241 34,360 12,881 27.3 189,000 18.2 REPAIRS & MAINTENANCE 16,335 5,458 10,877 66.6 49,005 22,387 26,618 54.3 196,061 11.4 HAULING & DISPOSAL 39,264 7,997 31,267 79.6 117,792 15,584 102,208 86.8 471,200 3.3 PROFESSIONAL & LEGAL SERV 8,255 0 8,255 100.0 24,765 0 24,765 100.0 99 -,100 .0 OUTSIDE SERVICES 74,287 62,717 11,570 15.6 222,861 146,072 76,789 34.5 891,500 16.4 MATERIALS & SUPPLIES 17,001 8,386 8,615 50.7 51,003 32,882 18,121 35.5 204,110 16.1 OTHER EXPENSES 22,096 19,014 3,082 13.9 66,288 41,949 24,339 36.7 280,376 15.0 ENGINEERING 926,807 935,289 8,482- .9- 2,780,421 2,850,557 70,136- 2.5- 12,229,549 23.3 SALARIES & WAGES 464,613 454,169 10,444 2.2 1,393,839 1,421,404 27,565- 2.0- 5,575,455 25.5 EMPLOYEE BENEFITS 504,468 485,342 19,126 3.8 1,513,404 1,506,095 7,309 .5 7,056,781 21.3 CAPITALIZED ADM OVERHEAD 9,929- 2,978- 6,951- 70.0 29,787- 10,614- 19,173- 64.4 119,158- 8.9 UTILITIES 11,406 14,200 2,794- 24.5- 34,218 30,960 3,258 9.5 136,900 22.6 REPAIRS & MAINTENANCE 151,675 221,526 69,851- 46.1- 455,025 256,319 198,706 43.7 1,820,151 14.1 HAULING & DISPOSAL 7,633 6,527 1,106 14.5 22,899 20,447 2,452 10.7 121,000 16.9 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 1,248 0 1,248 100.0 5,000 .0 OUTSIDE SERVICES 6,757 8,862 2,105 -31.2- 20,271 17,053 3,218 15.9 81,121 21.0 MATERIALS & SUPPLIES 62,904 58,236 4,668 7.4 188,712 149,225 39,487 20.9 754,900 19.8 OTHER EXPENSES 15,406 9,212 6,194 40.2 51,392 31,921 19,471 37.9 184,970 17.3 COLLECTION SYSTEM OPS. 1,215,349 1,255,096 39,747- 3.3- 3,651,221 3,422,810 228,411 6.3 15,617,120 21.9 SALARIES & WAGES 857,273 '789,099 68,174 8.0 2,571,819 2,396,281 175,538 6.8 10,287,397 23.3 EMPLOYEE BENEFITS 852,073 786,968 65,105 7.6 2,556,219 2,421,721 134,498 5.3 12,002,739 20.2 CAPITALIZED ADM OVERHEAD 10,038- 8,320- 1,718- 17.1 30,114- 19,180- 10,934- 36.3 120,494- 15.9 CHEMICALS 98,747 89,704- 9,043 9.2 265,408 186,606 78,802 29.7 1,185,000 15.7 UTILITIES 326,490 229,027 97,463 29.9 695,887 570,831 125,056 18.0 3,917,900 14.6 REPAIRS & MAINTENANCE 183,473 104,395 79,078 43.1 550,419 266,418 284,001 51.6 2,201,800 12.1 HAULING & DISPOSAL 36,747 24,537 12,210 33.2 110,241 75,192 35,049 31.8 441,000 17.1 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 1,248 0 1,248 100.0 5,000 .0 OUTSIDE SERVICES 67,352 15,959 51,393 76.3 202,056 34,530 167,526 82.9 808,300 4.3 MATERIALS & SUPPLIES 71,028 51,049 19,979 28.1 213,084 146,993 66,091 31.0 852,500 17.2 OTHER EXPENSES 123,402 138,110 14,708- 11.9- 399,720 394,072 5,648 1.4 941,895 41.8 PREPARED 10/09/14, 11:51:28 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ -------- -----MONTH- TO-DATE---- ---- - - --- -- ------ - ----- YEAR -TO- DATE----- --- ---- -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET tc PLANT OPERATIONS 2,606,963 2,220,528 386,435 14.8 7,535,987 6,473,464 1,062,523 14.1 32,523,037 19.9 SALARIES & WAGES 81,353 84,658 3,305- 4.1- 244,059 257,609 13,550- 5.6- 976,245 26.4 EMPLOYEE BENEFITS 73,557 79,299 5,742- 7.8- 220,671 238,956 18,285- 8.3- 1,044,428 22.9 CAPITALIZED ADM OVERHEAD 502- 230- 272- 54.2 1,506- 230- 1,276- 84.7 6,027- 3.8 CHEMICALS 35,000 46,142 11,142- 31.8- 105,000 101,022 3,978 3.8 420,000 24.1 UTILITIES 43,253 46,082 2,829- 6.5- 129,759 114,738 15,021 11.6 519,050 22.1 REPAIRS & MAINTENANCE 19,203 10,728 8,475 44.1 57,609 18,249 39,360 68.3 230,450 7.9 HAULING & DISPOSAL 583 725 142- 24.4- 1,749 2,045 296- 16.9- 7,000 29.2 OUTSIDE SERVICES 6,258 2,338 3,920 62.6 18,774 32,003 13,229- 70.5- 75,100 42.6 MATERIALS & SUPPLIES 3,983 597 3,386 85.0 11,949 1,994 9,955 83.3 47,800 4.2 OTHER EXPENSES 3,232 15,317 12,085- 373.9- 9,696 17,209 7,513- 77.5- 38,817 44.3 PUMP STATIONS 265,920 285,656 19,736- 7.4- 797,760 783,595 14,165 1.8 3,352,863 23.4 FUND TOTALS 6,637,366 6,198,226 439,140 6.6 23,212,870 21,375,758 1,837,112 7.9 88,198,895 24.2 PREPARED 10/09/14, 11:52:21 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - -- -- MONTH -TO- DATE------- - - - - -- ------ --- - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET ------------------------------------------------------------------------------------------------------ ------- -- ---- --- ------- ------- 0101 SALARIES & WAGES- MGMNT. 197,381 0102 SALARIES & WAGES -NON MGMT 2,109,937 0103 SALARIES & WAGES -COMP ABS 25,000 0105 OVERTIME 79,829 0106 STANDBY PAID 18,417 0110 SALARY VACANCY 45,747- 0150 CAPITALIZED SALARIES. 263,136 0151 OVERTIME 10,537 0152 SALARY VACANCY 4,832 - SALARIES & WAGES 2- ,653,658 0201 WORKERS' COMPENSATION INS 43,684 0202 STATE UNEMPLOYMENT INSUR 7,500 0203 FEDERAL MEDICARE TAX 37,028 0204 MEDICAL & HEALTH INSUR 926,436 0205 RETIREMENT CONTRIBUTION 1,900,343 0206 DEFERRED COMP. CONTRIB 151,783 0207 DENTAL INSURANCE 85,428 0208 LONG -TERM DISABILITY INS 7,017 0209 LIFE INSURANCE 20,598 0211 ACCRUED COMPENSATED ABS. 30,000 0212 BENEFIT VACANCY 107,832- 0213 OPEB CONTRIBUTION 0 EMPLOYEE BENEFITS 3,101,985 175,872 1,973,798 21,032 63,182 18,793 0 175,720 5,137 0 2,433,534 34,454 0 34,518 920,278 1,694,202 143,784 78,549 5,944 9,477 6,520- 0 0 2,915,086 21,509 10.9 136,139 6.5 3,968 15.9 16,647 20.9 376- 2.0- 45,747 -100.0 87,416 33.2 5,400 51.2 4,832 -100.0 220,124 8.3 9,230 21.1 7,500 100.0 2,510 6.8 6,158 .7 206,141 10.8 7,999 5.3 6,479 7.6 1.,073 15.3 11,121 54.0 36,520 121.7 107,832 -100.0 0 .0 592,143 6,329,811 75,000 239,487 55,251 137,241- 789,408 31,611 14,496- 7,960,974 131,052 7,500 111,084 2,779,308 5,701,029 455,349 256,284 21,051 61,794 90,000 323,496- 2,810,000 529,534 6,015,468 103,302 211,561 53,142 0 535,340 13,246 0 7,461,593 108,984 5,118 107,552 2,597,940 5,189,172 448,318 237,376 17,777 28,741 13,672- 0 2,810,000 186,899 6.0 12,100,955 11,537,306 62,609 10.6 2,368,609 22.4 314,343 5.0 25,319,409 23.8 28,302- 37.7- 300,000 34.4 27,926 11.7 958,128 22.1 2,109 3.8 221,023 24.0 137,241 - 100.0 549,000- .0 254,068 32.2 3,157,731 17.0 18,365 58.1 126,507 10.5 14,496 -100.0 58,000- .0 499,381 6.3 31,844,407 23.4 22,068 16.8 524,547 20.8 2,382 31.8 30,000 17.1 3,532 3.2 444,652 24.2 181,368 6.5 11,117,579 23.4 511,857 9.0 27,804,432 18.7 7,031 1.5 1,821,750 24.6 18,908 7.4 1,025,510 23.1 3,274 15.6 84,494 21.0 33,053 53.5 247,523 11.6 103,672 115.2 360,000 3.8- 323,496 -100.0 1,294,000- .0 0 .0 2,810,000 100.0 563,649 4.7 44,976,487 25.7 TOTAL SALARY AND BENEFITS 5,755,643 5,348,620 407,023 7.1 20,061,929 18,998,899 1,063,030 5.3 76,820,894 24.7 01 M PREPARED 10/09/14, 11:51:25 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- ------ ------ -------- ----- - --- -- CURRENT ASSETS CASH 432,088.40 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 26,200,000.00 ACCOUNTS RECEIVABLE 124,572.06 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 14,424.28 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 419,614.76 AVAD - ALHAMBRA VLY AR 1,485,109.94 DUE FROM R/E 35,077,297.87 DUE FROM S/I .00 DUE FROM DEBT FUND 28,895,448.24 TOTAL CURRENT ASSETS 92,648,555.55 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR - TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR - PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RELY WATER .00 ACC DEPR - SEWAGE COL SYS .00 ACC DEPR - OUTFALL - .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 5,366,633.06 TOTAL NET PROPERTY, PLANT & ---- --- -- ---- EQUIPMENT 5,366,633.06 TOTAL ASSETS -- ------------ 98,015,188.61 ---- ----- - - - -- -------------- LIABILITIES DUE TO R/E 60,800,170.16 - DUE TO S/I 369.67 - DUE TO DEBT FUND 360,045.29- 0o�) PREPARED 10/09/14, 11:51:25 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 1,842,971.14 - SALES TAX PAYABLE 7,514.17 - REFUNDABLE CONST BONDS 82,539.40 - UNEARNED INTEREST 555.57 - PROJECT RETENTION PAYABLE 248,036.47 - TOTAL LIABILITIES 63,342,201.87 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 3,374,218.83 - TOTAL FUND EQUITY 34,672,986.74 - TOTAL LIABILITIES AND FUND EQUITY -- ------ - ----- 98,015,188.61- PREPARED 10/09/14, 11:51:26 REVENUE SUMMARY REPORT PAGE 2 3/2015 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION - - - --- YEAR- TO-DATE----- --- - - ---- ANNUAL OBJ ----- -------- MONTH -TO- DATE-- ----- -- - - -- ---- ---- % ESTIMATE % NO ACCOUNT TITLE ---- ---------- ---- - - - -- - ----------------------------------------------------------------------------------------------------------- ESTIMATE ACTUAL VARIANCE !t ESTIMATE ACTUAL VARIANCE 2301 SEWER SVC CHRG- COUNTY 0 63,781 63,781 .0 0 68,942 68,942 .0 3,750,000 1.8 SEWER SERVICE CHARGES 0 63,781 63,781 .0 0 68,942 68,942 .0 3,750,000 1.8 1500 MAIN LINES INSPECTION 4,083 36,408 32,325 791.7 12,249 63,878 51,629 421.5 49,000 130.4 1600 PLAN REVIEW 1,666 10,433 8,767 526.2 4,998 25,832 - 20,834 416.8 20,000 129.2 1900 OVERTIME INSPECTION 750 0 750 - 100.0- 2,250 69 2,181- 96.9- 9,000 .8 3801 RECYCLED WATER 0 1,030,000 1,030,000 .0 0 1,030,000 1,030,000 .0 260,000 396.2 4000 FACILITIES CAPACITY FEES 490,833 731,061 240,228 48.9 1,472,499 2,033,323 560,824 38.1 5,890,000 34.5 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 31,700 12,300- 28.0- 132,000 110,950 21,050- 15.9- 528,000 21.0 4400 CAPACITY USE CHARGE 0 0 0 .0 0 0 0 .0 29,000 .0 4500 INTEREST INCOME 23,333 4,708 18,625- 79.8- 69,999 17,505 52,494- 75.0- 280,000 6.3 4600 TAX REVENUE 0 1 1 .0 0 683 683 .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 83 677 594 715.7 249 1,354 1,105 443.8 1,000 135.4 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,743 7,743 .0 0 .0 OTHER REVENUES 564,748 1,844,988 1,280,240 226.7 1,694,244 3,305,278 1,611,034 95.1 18,531,000 17.8 FUND TOTALS 564,748 1,908,769 1,344,021 238.0 1,694,244 3,374,220 1,679,976 99.2 22,281,000 15.1 PREPARED 10/09/14, 11:55:45 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB.EST THIS MCP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7284 TP HAZARD ID /RHMEDIATION 125,000 753,600 117,821 94 6,000 0 0 0 7,179 7301 TREATMENT PLANT PLANNING 2,177,000 4,084,500 2,066,995 95 371,000 72,131 19 25,351 110,005 7311 TP SAFETY ENHANC. PH 4 100 -,000 340,000 70,413 70 240,000 30,511 13 5,841 29,587 7315 PLANT OF THE FUTURE 100,000 450,000 41,670 42 100,000 40,000 40 0 58,330 7318 OUTFALL MONITORING PROGRM 0 0 0 0 0 0 0 0 0 SUB -TOTAL : 2,502,000 5,628,100 2,296,899 92 717,000 142,642 20 31,192 205,101 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 9,547,726 64 6,000,000 1,328,096 22 1,180,736 5,399,274 7289 POE SEISMIC UPGRADE 190,000 1,297,100 145,669 77 1,000 890 89 226 44,331 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,836,300 393,506 97 122,000 36,098 30 5,434 11,494 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,336,800 131,578 44 100,000 12,294 12 11,355 168,422 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 155,000 758,700 123,007 79 80,000 58,691 73 16,245 31,993 7309 DAF TANKS RENOVATION 966,550 690,000 559,168 58 500,000 428,875 86 261,620 407,382 7316 BHT EMERGENCY REPAIRS 200,000 0 62,208. 31 0 35,202 0 10,083 137,792 7317 PLANT CNTRL SYS NET UPGD 80,000 320,000 0 0 80,000 0 0 0 80,000 SUB -TOTAL 17,293,550 30,563,700 10,980,669 64 7,084,000 1,900,146 27 1,485,699 6,312,881 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 550,482 92 10,000 1,193 12 1,193 49,518 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,268,100 1,181,880 95 50,000 74,463 149 3,731 68,120 7310 TP PIPING RENOV. PH 8 100,000 1,750,000 87,358 87 150,000 437 0 226 12,642 SUB -TOTAL : 1,950,000 3,589,400 1,819,720 93 210,000 76,093 36 5,150 130,280 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,299,270 1,300,000 1,297,117 100 60,000 44,840 75 28,229 2,153 SUB -TOTAL : 1,299,270 1,300,000 1,297,117 100 60,000 44,840 75 28,229 2,153 UNALLOCATED AUTHORIZATIONS 4,181,700 0 PROGRAM CONTINGENCY 224,300 0 Treatment Plant 27,450,820 41,081,200 16,394,405 60 8,071,000 2,163,721 27 1,550,270 11,056,415 V PREPARED 10/09/14, 11:55:45 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 25* OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 --------------------------------------------------------------------------------------------------------------------------------------- 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 RENOVATION 5982 PIPE BURST BLANKET 828,000 687,200 669,138 81 75,000 16,848 23 872 158,862 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 472,000 372,200 117,190 25 75,000 3,568 5 872 354,810 8404 LAFAYETTE SEWER RENOV PH8 2,435,000 2,304,500 2,297,112 94 5,000 137,750- 755- 137,942- 137,888 8405 2013 CIPP PROJECT 2,978,000 2,978,000 2,978,053 100 50,000 262,025 524 166,807 53- 8410 CATHODIC PROT SYS REPL 200,000 806,900 163,647 82 50,000 58,780 118 11,140 36,353 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 1,344,197 45 2,675,000 717,607 27 48,184 1,675,803 8413 WCK SEWER REN., PH 10 3,884,000 3,373,700 1,675,145 43 2,700,000 869,319 32 769,299 2,208,855 8415 MARTINEZ PH 4 SEWER REN. 523,000 2,276,400 347,091 66 1,700,000 130,351 8 41,447 175,909 8417 SURVEY MONUMENT INSTALL 100,000 500,700 99,465 100 50,000 1,207 2 0 535 8421 LAFAYETTE SEWER RENOV PH9 650,000 3,350,000 364,611 56 450,000 81,525 18 35,188 285,389 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 6 150,000 3,250,000 92,335 62 100,000 0 0 0 57,665 8424 CIPP - LINING PHASE 1 250,000 3,800,000 9,276 4 800,000 9,276 1 3,714 240,724 8425 CATE. PROT. SYSTEMS PH 1 559,000 500,000 4,858 1 450,000 4,858 1 4,858 554,142 8426 LAFAYETTE SEWER REN.PH 10 55,000 3,505,000 10,088 18 55,000 10,088 18 5,423 44,912 SUB -TOTAL : 16,604,000 37,677,300 10,402,713 63 9,385,000 2,036,850 22 949,862 6,201,287 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 350,000 951,100 172,303 49 250,000 23,904 10 15,786 177,697 8419 COLLECTION SYSTM PLANNING 200,000 1,400,000 145,635 73 140,000 45,317 32 15,492 54,365 SUB -TOTAL 1,002,500 3,006,600 546,436 55 600,000 69,221 12 31,278 456,064 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 700,000 6,481,000 616,242 88 800,000 37,171 5 23,085 83,758 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,226,372 71 700,000 206,435 30 64,695 493,628 SUB -TOTAL : 2,420,000 9,962,000 1,842,614 76 1,500,000 243,606 16 87,780 577,386 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 782,500 577,201 90 10,000 8,409 84 0 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 549,000 305,000 379,916 69 245,000 213,154 87 82,693 169,084 8414 MOR PUMPG ST.CHOPPER PUMP 100,000 400,000 19,964 20 200,000 0 0 0 80,036 8427 PS ARC FLASH STUDY 100,000 100,000 3,283 3 100,000 3,283 3 3,283 96,717 SUB -TOTAL : 1,439,000 2,038,500 980,447 68 955,000 224,846 24 85,976 458,553 SUBSTANTIALLY COMPLETE PREPARED 10/09/14, 11:55:45 - CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD - ALLOCATED PROJECT EXPENDED RXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ----------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD --- MONTH ---------- --------- BUDGET - -- --- 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,441,614 97 5,000 67,649 353 17,931 121,386 SUB -TOTAL : 3,563,000 3,563,000 3,441,614 97 5,000 67,649 353 17,931 121,386 UNALLOCATED AUTHORIZATIONS 11,900,000 0 PROGRAM CONTINGENCY 907,000 0 Collection System 37,835,500 56,247,400 17,213,824 46 12,445,000 2,642,172 21 1,172,827 20,621,676 MIN PREPARED 10/09/14, 11:55:45 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 25i OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 --------------------------------------------------------------------------------------------------------------------------------------- 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 32,673 5 617,200 32,673 5 32,673 584,527 9999 CAPITAL PROJECT CLEARING 0 38,300 60,020- 0 2,800 21- 1- 0 60,020 SUB -TOTAL : 617,200. 655,500 27,347- 4- 620,000 32,652 5 32,673 644,547 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 1,001,400 466,492 62 300,000 21,574 7 6,273 283,508 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 14,116 1 1,000,000 14,116 1 14,116 985,884 SUB -TOTAL 2,250,000 7,023,700 703,052 31 1,450,000 35,690 3 20,389 1,546,948 PROTECTS 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 11018,000 855,656 92 100,000 15,258 15 2,765 77,344 8230 CAPITAL LEGAL SERVICES 210,000 407,900 79,335 38 70,000 50 0 50 130,665 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 161,770 81 1 30,000 666 2 435 38,230 8234 BOB IMPROVEMENTS 334,000 944,500 248,350 74 50,000 12,105 24 11,868 85,650 8236 DISTRICT EASEMENT ACQUIS 140,000 740,000 83,342 60 65,000 24,449 38 13,310 56,658 8237 BUFFER & RENTAL PROP. IMP 90,000 279,000 27,525 31 39,000 477 1 0 62,475 8239 POD OFFICE IMPROVEMENTS 100,000 490,000 0 0 100,000 0 0 0 100,000 SUB -TOTAL : 2,067,000 4,439,300 1,503,594 73 499,000 53,005 11 28,428 563,406 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 .3,540,000 199,289 29 700,000 199,289 29 66,510 500,711 SUB -TOTAL : 700,000 3,540,000 199,289 29 700,000 199,289 29 66,510 500,711 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,538,043 98 1,100,000 35,085 3 33,017 107,957 8223 DISTRICT PROP SAFETY IMP 219,000 279,600 218,769 100 20,000 0 0 0 231 8226 SEISMIC IMPROVEMENTS BOB 5,941,000 5,940,900 5,869,065 99 1,000 21,481 148 3,037 71,935 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 537,646 61 645,400 79,860 12 9,870 348,754 SUB -TOTAL : 13,692,400 12,350,900 13,163,523 96 1,766,400 136,426 8 45,924 528,877 UNALLOCATED AUTHORIZATIONS 885,475 0 PROGRAM CONTINGENCY 173,825 0 General Improvements 20,385,900 28,009,400 15,542,111 76 5,035,400 457,062 9 193,924 4,843,789 1 PREPARED 10/09/14, 11:55:45 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 25t OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 _______________________________ ________________________________________________________________________________________________________ TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH _______________________________ BUDGET PREPARED 10/09/14, 11:55:45 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 256 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2014 --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,757,500 1,675,200 1,737,254 99 50,000 36,867 74 11,357 20,246 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 1,396,400 301,976 51 80,000 18,249 23 5,863 293,024 7306 ZONE I RECYCLED WATER 220,000 1,681,000 50,174 23 50,000 15,111 30 2,601 169,826 SUB -TOTAL : 2,872,500 5,059,200 2,364,343 82 182,000 70,227 39 19,821 508,157 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,268,300 3,731,077 95 370,000 33,450 9 23,141 183,923 SUB -TOTAL : 3,915,000 4,268,300 3,731,077 95 370,000 33,450 9 23,141 183,923 UNALLOCATED AUTHORIZATIONS 541,025 0 PROGRAM CONTINGENCY 28,475 0 �V 000 Recycled water 7,357,000 9,327,500 6,095,420 83 552,000 103,677 19 42,962 1,261,580 GRAND TOTAL 93,029,220 134,665,500 55,245,760 0 26,103,400 5,366,632 0 2,959,983 37,783,460 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS SEPTEMBER, 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) 21,200,000 10,200,000 13,500,000 21,200,000 21,220,705 80.92% 3,928.08 10,496.20 14,424.28 (2,500,000) 900 Toyota Motor Credit Comm Pa 04124114 10/21114 21 0.20 4,995,000 5,000,000 5,000,000 4,995,000 19.08% 833.33 1,722.22 2,555.55 13,500,000 (4) 26,195,000 15,200,000 (2,500,000) 26,200,000 26,215,705 100.00% 4,761.41 12,218.42 16,979.83 (3) (5) (6) NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 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 0.2405 %. (5) The market value of the portfolio on September 30, 2014 was $26,215,705. 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. 466.67 466.67 4,761.41 12,685.09 17,446.50 a PREPARED 10/09/14, 11:51:25 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 266,427.84 TEMPORARY INVESTMENTS 4,400,000.00 ACCRUED INTEREST A/R 2,510.06 SUBROGATION RECOVERY A/R .00 DUE FROM RIB .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS 4,669,307.57 LIABILITIES DUE TO R/E .00 DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 45,471.28 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,045,471.28- 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 507,216.90 REVENUE SUMMARY 652,523.40 - TOTAL FUND EQUITY 3,623,836.29 - TOTAL LIABILITIES AND FUND EQUITY - --- ---- - - - - -- 4,669,307.57 - -------------- -------------- PREPARED 10/09/14, 11:59:20 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 03/2015 PERIOD ENDING: 9/30/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DARE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4501 INTEREST 231 187 44- 19.05- 693 549 144- 20.78- 2,780 19.75 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND A 231 187 44- 19.05- 693 549 144- 20.78- 2,780 19.75 4501 INTEREST 556 448 108- 19.42- 1,668 1,317 351- 21.04- 6,680 19.72 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND B 556 448 108- 19.42- 1,668 1,317 351- 21.04- 6,680 19.72 4501 INTEREST 200 224 24 12.00 600 658 58 9.67 2,410 27.30 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 -CONTRIBUTION FROM O&M 0 0 0 .00 650,000 650,000 0 .00 650,000 100.00 7501 INSURANCE RECOVERY - HHN. 0 0 0 .00 0 0 0 .00 33,100 .00 * SUB -FUND C 200 224 24 12.00 650,600 650,658 58 .01 685,510 94.92 - -- ------ - - - - -- 987 ------- - - - - -- ------ 859 - - - - -- --- - - - - -- ------ 128- 12.97- - - - - -- 652,961 ------ - - - - -- ------ 652,523 - - - - -- 438- --- - - - - -- .07- ------ - - - - -- --- 694,970 - - - 93.89 PREPARED 10/09/14, 11:58:51 PROGRAM SELPEXP 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 03/2015 PERIOD ENDING: 9/30/14 ------ MONTH -TO -DATE -------- ______ YEAR -TO -DATE -------- ANNUAL BUDGET Actual Variance t Budget Actual Variance $ BUDGET k 4,166 10,160 5,994- 143.88- 12,498 - 25,932 13,434- 107.49- 50,000 51.86 3,333 0 3,333 100.00 9,999 0 9,999 100.00 40,000 .00 2,083 9,728 7,645- 367.02- 6,249 9,728 3,479- 55.67- 25,000 38.91 9,582 19,887 10,305- 107.55- 28,746 35,659 6,913- 24.05- 115,000 31.01 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 12,498 0 12,498 100.00 50,000 .00 416 0 416 100.00 1,248 0 1,248 100.00 5,000 .00 4,582 0 4,582 100.00 13,746 0 13,746 100.00 55,000 .00 416 0 416 100.00 1,248 0 1,248 100.00 5,000 .00 416 0 416 100.00 1,248 0 1,248 100.00 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 1,623 0 1,623 100.00 6,500 .00 0 0 0 .00 0 0 0 .00 0 .00 1,373 0 1,373 100.00 479,119 471,558 7,561 1.58 - - 491,500 - - -- 95.94 15,537 19,887 4,350- 28.00- - 521,611 507,217 14,394 2.76 661,500 76.68 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER, 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 3,800,000 600,000 4,400,000 4,404,297 100.00% 858.90 1,651.16 2,510.0E (3) 3,800,000 3,800,000 600,000 4,400,000 4,404,297 100.00% 858.90 1,651.16 2,510.0E (2) 0.00 858.90 1,651.16 2,510.0E NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2014 was 0.250 %. �v (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 September 30, 2014 was $4,404,297. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 10/09/14, 11:51:25 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 3/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2014 004 DEBT SERVICE ----------------- CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 5,412,500.00 BOND ISSUANCE COSTS .00 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 7,754.37 DUE FROM R/E 59,555,168.12 DUE FROM SIC 360,045.29 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 UNEARNED INTEREST .00 RECYCLED WATER LOAN 702,245.40 - BONDS PAYABLE 36,010,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 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 10/09/14, 11:58:10 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 03/2015 PERIOD ENDING: 9/30/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4552 RHCYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 40,700 .00 4600 TAX REVENUE 0 0 0 .00 0 0 0 .00 5,535,647 .00 + REVENUE 0 0 0 .00 0 0 0 -- .00 --- - - - --- 5,576,347 ------ - ----- --- .00 - - ---- ----- -"' - -- 0 ------- - - - - -- -- ---- - - - - -- -- - --"'- ------------ 0 0 .00 0 ------ - --- -- ------ 0 ---- 0 .00 5,576,347 .00 ft-1 PREPARED 10/09/14, 11:57:25 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 03/2015 PERIOD ENDING: 9/30/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance S BUDGET t 1252 RECYC H2O INTEREST EXP 0 0 0 .00 0 0 0 .00 18,258 .00 1253 2009 BOND DEBT EXPENSE 0 0 0 .00 272,226 272,226 0 .00 1,524,227 17.86 * DEBT SERVICE ------ 0 - - - - -- 0 0 ------- - - - - -- ------ .00 272,226 272,226 0 .00 1,542,485 17.65 0 - - - - -- --- - - 0 0 - - -- ------ .00 - - - - -- 272,226 ------ - - - - -- ------ 272,226 - - - - -- 0 --- - - - - -- .00 ------ - - - - -- --- 1,542,485 - - - - -- 17.65 m