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HomeMy WebLinkAbout03.c. Receive October 2014 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT November 13, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KIN SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending October, 2014: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation o Total Labor Charges 22,418,292 21,872,679 545,613 Lower due to budgeted positions that are not yet filled. Utilities 1,336,833 1,130,569 206,264 Lower due to delay in invoices. All utilities paid through September. Repairs & Maintenance 1,694,660 961,717 732,943 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Hauling & Disposal 336,908 202,416 134,492 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional & Legal Svc 179,764 41,897 137,867 Legal expenses for Board and Staff are lower than budgeted so far this fiscal year. Outside Services 1,088,264 891,479 196,785 Lower mostly due to lower than budgeted expense for Technical Services. Materials & Supplies 674,644 563,750 110,894 Lower than budget so far for most of the line items in this expense category. Other Expenses 861,377 759,331 102,046 Lower than budgeted amount thus far for Rents & Leases, Public Information, Technical Training, Tuition Reimbursement, and Profession Expense Reimbursements. CENTRAL CONTRA COSTA SANITARY DISTRICT November 12, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction venue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending October, 2014: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Recycled Water 0 1,030,000 1,030,000 Facilities Capacity Fees 1,963,332 3,053,319 1,089,987 EBMUD recycled water grant 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. Tax Revenue 0 343,285 343,285 County adjustments. FINANCIAL STATEMENT SUMMARY October 2014 O & M Revenue October 2014 Actual Budget Variance O & M Expenses 6,147 6,568 421 6.4% Year- to- date Favorable Variance > $1 OK: 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 > $1 OK: Prepared by: J. Weeks YEAR -TO -DATE Actual Budget Variance 2,063 1,801 263 14.6% YEAR -TO -DATE Actual Budget Variance 27,522 29,781 2,258 7.6% Variance 546 17 74 206 733 134 138 197 111 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 2,258 Sewer Construction YEAR -TO -DATE Revenue 4,920 Expense 8,046 Over /Under (3,126) TEMPORARY INVESTMENTS: Held in District LAIF Account and Commercial Papers ; LAIF yield as of October 2014 was 0.261 %. 0j PREPARED 11/12/14, 10:38:42 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2014 - _ - -.-- - -- -- -- -- 001 RUNNING EXPENSE ------------------------------------------------------------------------- -' -- -- - - -- ------ -- ----- ----- -- ----- --- ---------------------------- CURRENT ASSETS - CASH - 285,383.04 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 315,765.30 ALLOWANCE FOR UNCOLL A/R .00 _ - OVERTIME INSPECTION A/R 3,997.25 - ACCOUNTS RECEIVABLE -COBRA 1,022.75 A /R -SSC DIRECT BILL - 745,186.99 . COMPUTER PURCHASE PROGRAM 11,681.78 DEPOSITS TO BANK ESCROW 100,772.18 - PREPAID INSURANCE - .00 PREPAID EXPENSES 950,495.53 PREPAID RETIREMENT 17,113,885.34 SUPPLIES & MATERIAL INV 2,035,652.48 - - - DUE FROM SIC 61,426,323.33. DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 82,994,965.97 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 9 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 ----- --- ------ - 691,578,232.89 LIABILITIES DUE TO SIC 40,037,466.91- PREPARED 11/12/14, 10:38:42 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2014 - __ ---- 00.1 RUNNING EXPENSE --- --- --- -- --- --- ------- -- -- --- --- -- - --- - - ------------------ - - ----------------------------------------------------------------------------------------- - -- - DUE TO S/I .00 - _ DUE TO DEBT FUND - -. 59,555,168.12 - ACCOUNTS PAYABLE 380,191.90- - - - SALES TAX PAYABLE 12,264.18- - -- ACCRUED WAGES PAYABLE 971,262.62- 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 1,829,134.25- UNION DUES WITHHELD - _00 _ OTHER PAYROLL WITHHOLDING 6,846.00- - -. WELLNESS PAYMENTS - .00 KAISER PERMANENTE 2,429.81 - .HEALTH NET 1,022.21 OCCUPATIONAL HEALTH .00 DISABILITY INS 20.18 - LIFE INS 21.41- - - DELTA DENTAL 236.45- - POST EMP. BENEFIT -OPEB 665,921.51- - - CAFETERIA PLAN PAYABLE 109,044.05 - PERMIT CLEARING 180.00 - WORKERS' COMP INS PAYABLE 103,651.47 ACCRUED COMPENSATED ABS. 3,62..6,031.90 - REFUNDABLE DEPOSITS 24,780.00- - ACCRUED INTEREST PAYABLE: .00 -. MISC DEPOSITS /LIABILITIES 103,538.96- - REIMBURSEMENT FEES 124,548.58 - ..TOTAL LIABILITIES ------------- 107,344,413.15 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 _ _ CONTRIBUTED SEWER LINES 152,421,784.55- - - - CAPITAL COST SHARING 97,645,412.51- .. STATE & FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 273,024,467.25 - AVAILABLE FUND BALANCE 11,299,961.50- - EXPENDITURE SUMMARY - 27,522,457.71 - - - REVENUE SUMMARY - 2;063,372.64- TOTAL FUND EQUITY 584,233,819.74 - TOTAL, LIABILITIES AND FUND EQUITY 691,578,232.89- PREPARED 11/10/14, 13:11:28 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY - ----------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 10/31/2014 FUND 001 RUNNING EXPENSE - --- ----- ----- ---------- OBIT ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE--------- - - -. -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE 2200 SEWER SVC CHARGE - COUNTER 15,791 12,191 3,600- 22.8- 63,164 149,271 86,107 136.3 189,500 78.8 2300 SEWER SVC CHRG-COUNTY 0 0 0 .0 0 25,789- 25,789- .0 68,227,800 .0 2400 SEWER SVC CHRG-DIRECT 0 24 24 .0 1,052,800 1,135,472 82,672 7.9 1,052,800 107.9 2500 SEWER SVC CHRG-PRIOR YEAR 1,925- 0 1,925 100.0- 7,700- 0 7,700 100.0- 23,100- .0 SEWER SERVICE CHARGES 13,866 12,215 1,651- 11.9- 1,108,264 1,258,954 150,690 13.6 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 30,448 2,948 10.7 110,000 117,188 7,188 6.5 330,000 35.5 1700 SEPTIC TANK DUMPING 5,800 6,100 300 5.2 23,200 25,531 2,331 10.0 69,600 36.7 1900 OVERTIME INSPECTION 1,000 3,219 2,219 221.9 4,000 5,634 1,634 40.9 12,000 47.0 2000 SIDE. SEWER INSPECTION 45,833 69,627 23,794 51.9 183,332 264,947 81,615 44.5 550,000 48.2 2'706 SALES 166 100 66- 39.8- 664 200 464- 69.9- 2,000 10.0 2900 OTHER SERVICE CHARGES 2,000 119 1,881- 94.1- 4,000 119 3,881- 97.0- 150,000 .1 3000 INDUSTRIAL PERMIT FEES 7,916 0 7,9116-100.0- 31,664 1,207 30,457- 96.2- 95,000 1.3 3200 NEW INDUSTRY PERMIT FEESS, 833 0 833-100.0- 3,332 365 2,967 - ..89.0- 10,000 3.7 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 24,000 .0 3500 LEASE RENTAL INCOME 29,000 28,469 531- 1.8- 139,000 154,539 15,539 11.2 566,000 27.3 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 8,500 8,688 188 2.2 69,000 104,568 35,568 51.5 103,000 101.5 4300 ANNEXATION CHARGES 2,000 5,820 3,820 191.0 8,000 22,283 14,283 178.5 24,000 92.8 4500 INTEREST INCOME 0 0 0 .0 0 7 7 .0 90,000 .0 5500 STORMWATER PROGRAM 61,250 69,613 8,363 13.7 61,250 69,613 8,363 13-7 245,000 28.4 5600 HOUSE HAZARD WASTE REIMS 4,000 11,895 7,895 197.4 16,000 28,838 12,838 80.2 895,000 3.2 6000 MISCELLANEOUS INCOME 9,583 5,273 4,310- 45.0- 38,332 9,379 28,953- 75.5- 115,000 8.2 6400 RIGHT-OF-WAY FEES 166 0 166-100.0- 664 0 664-100.0- 2,000 .0 OTHER REVENUES 205,547 239,371 33,824 16.5 692,438 804,418 111,980 16.2 3,284,600 24.5 FUND TOTALS 219,413 251,586 32,173 14.7 1,800,702 2,063,372 262,670 14.6 86,231,600 2.4 PREPARED 11/07/14, 9:31:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10 /31/2014 - -- OBJ -- - - - -------------------------------------------------------------------------------------------`----------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ -- - - - - -- YEAR -TO- DATE-------- - - - --- ANNUAL NO --------------------------- ACCOUNT TITLE ----------------------- BUDGET ACTUAL ---------------- VARIANCE % --------------- BUDGET - ACTUAL - ---------- -------------- VARIANCE % ---- BUDGET - ------ - -- $ -- - - 0101 SALARIES & WAGES- MGMNT. 197,381 160,905 36,476 18.5 789,524 690,441 99,083 12.5 2,368,609 29.1 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,9.48,653 161,284 7.6 8,439,748 7,964,122 475,626 5.6 25,319,409 31.5 0103 SALARIES & WAGES -COMP ABS 25,000 16,063 8,937 35.7 100,000 119,365 19,365- 19.4- 300,000 39.8 0105 OVERTIME 79,829 65,976 13,853 17.4 319,316 277,540 41,776 13.1 958,128 29.0 0106 STANDBY PAID 18,417 16,496 1,921 10.4 73,668 69,638 4,030 5.5 221,023 31.5 0110 SALARY VACANCY 45,747- - 0 45,747 -100.0 182,988- 0 182,988 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,208,093 176,724 7.4 9,539,268 9,121,106 418,162 4.4 28,618,169 31.9 0201 WORKERS -' COMPENSATION INS 42,012 33,058 8,954 21.3 168,048 138,783 29;265 17.4 504,377 27.5 0202 STATE UNEMPLOYMENT INSUR 0 154 154- .0 7,500 5,272 2,228 29.7 30,000 17.6 0203 FEDERAL MEDICARE TAX 33,368 31,096 2,272 6.8 133,472 131,039 2,433 1.8 400,644 32.7 0204 MEDICAL & HEALTH INSUR 881,849 807,448 74,401 8.4 3,527,396- 3,305,466 221,930 6.3 10,582,456 31.2 0205 RETIREMENT CONTRIBUTION 1,709,748 1,538,989 170,759 10.0 6,838,992 6,359,816 479,176 7.0 25,517,180 24.9 0206 DEFERRED COMP. CONTRIB 136,695 125,463 11,232 8.2 546,780 541,644 5,136 .9 1,640,588 33.0 0207 DENTAL INSURANCE 80,900 76,182 4,718 5.8 323,600 304,187 19,413 6.0 971,098 31.3 0208- LONG -TERM DISABILITY INS 6,332 5,388 944 14.9 25,328 21,515 3,813 15.1 76,199 28.2 0209 LIFE INSURANCE 19,550 8,864 10,686 54.7 78,200 35,985 42,215 54.0 234,846 15.3 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 120,000 - 13,672- 133,672 111.4 360,000 3.8- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 431,328- 0 431,328 -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 2,832,622 2,626,642 205,980 7..3 14,147,988 13,640,035 507,953 3.6 41,833,388 32.6 0250 CAPITALIZED ADM OVERHEAD 317,241- 227,743- 89,498- 28.2 1,268,964- 888,462- 380,502- 30.0 3,806,958- 23.3 CAPITALIZED ADM OVERHEAD 317,241- 227,743- 89,498- 28.2 1,268,964- 888,462- 380,502- 30.0 3,806,958- 23.3 TOTAL LABOR CHARGES 4,900,198 4,606,992 293,206 6.0 22,418,292 21- ,872,679 545,613 2.4 66,644,599 32.8 0301 DIRECTOR MEETING FEES 5,435 3,884 1,551 28.5 21,740 17,011 4,729 21.8 65,224 26.1 0302 BOARD TRAINING AND CONF 5,333 1,741 3,592 67.4 21,332 8,751 12,581 59.0 '64,000 13.7 0303 BOARD HEALTH BENEFITS 5,881 5,833 48 .8 23,524 23,352 172 .7 70,576. 33.1 DIRECTOR FEES & EXPENSES 16,649 11,458 5,191 31.2 66,596 49,114 17,48.2 26.3 199,800 24.6 0402 LIME 29,166 39,653 10,487- 36.0- 116,664 114,285 2,379 2.0 350,000 32.7 0403 POLYMER 6,666 0 6,666 100.0 88,330 54,642 33,688 38.1 450,000 12.1 0404 BOILER CHEMICALS 5,833 546 5,287 90.6 23,332 1,117 22,215 95.2 70,000 1.6 0406 OTHER CHEMICALS 43,333 46,215 2,882- 6.7- 173,332 161,923 11,409 6.6 520,000 31.1 0407 HYPOCHLORITE 17,916 25,467 7,551- 42.1- 71,664 67,540 4,124 5.8 215,000 31.4 CHEMICALS- 102,914 111,881 8,967- 8.7- 473,322 - 399,507 73,815 15.6 1,605,000 24.9 0501 ELECTRICAL 132,756 77,333 55,423 41.7 481,024 375,815 105,209 21.9 1,893,100 ..23.6 0502 NATURAL GAS 199,707 197,597 2,110 1.1 602,745 - 589,295 13,450 2.2 2,396,500 24.6 0503 LAND -FILL GAS - 37,500 50,314 12,814- 34.2- 112,500 50,314 62,186 55.3 450,000 11.2 0504 WATER 8,435 10,745 2,310- 27.4- - 33,740 29,277 4,463 13.2 101,250 28.9 0505 TELEPHONE 26,706 24,264 2,442 9.1 106,824 85,.868 20,956 19.6 320,500 26.8 UTILITIES 405,104 360,253 44,851 .11.1 1,336,833 1,130,569 206,264 15.4 4,861,350 23.3 PREPARED 11/07/14, 9:31:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------------- MONTH-TO-DATE ------------- --- - -- -- ----- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO --------------------- ACCOUNT TITLE - -- ---------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE - ------------ % BUDGET - ------------ % 0601 OUTSIDE VEH/EQUIP REPAIR 6,450 2,952 3,498 54.2 25,800 12,186 13,614 52.8 77,400 15.7 0602 VEHIC/EQUIP REPAIR MAINT 11,666 9,207 2,459 21.1 46,664 41,403 5,261 11.3 140,000 29.6 0603 GENERAL REPAIRS & MAINT 90,369 79,291 11,078 12.3 361,476 283,887 77,589 21.5 1,084,500 26.2 0604 OUTSIDE REPAIRS & MAINT. 250,891 89,442 161,449 64.4 1,003,564 394,793 608,771 60.7 3,010,851 13.1 0605 COMPUTER REPAIRS & MAINT 41,164 43,545 2,381- 5.8- 252,156 220,523 31,633 12.5 584,011 37.8 0606 REAL PROPERTY REPAIRS 1,250 2,534 1,284-102.7- 5,000 8,925 3,925- 78.5- 15,000 59.5 REPAIRS & MAINTENANCE 401,790 226,971 174,819 43.5 1,694,660 961,717 732,943 43.3 4,911,762 19.6 0701 ASH REMOVAL 12,666 16,063 3,397 -26.8- 50,664 46,492 4,172 8.2 152,000 30.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 8,332 0 8,332 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 115 7,385 98.5 30,000 2,102 27,898 93.0 90,000 2.3 0704 JANITORIAL & REFUSE REMOV 24,122 26,713 2,591- 10.7- 96,488 95,110 1,378 1.4 289,500 32.9- 0705 SPOILS REMOVAL 50 0 50 100.0 200 0 200 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 33,640 46,257 12,617- 37.5- 134,560 58,712 75,848 56.4 403,700 14.5 0707 MOBILE COLLECTION-HHW 4,166 0 4,166 100.0 16,664 0 16,664 100.0 50,000 .0 HAULING & DISPOSAL 84,227 89,148 4,921- 5.8- 336,908 202,416 134,492 39.9 1,040,200 19.5 0801 PROFESSIONAL SERVICES 11,961 6,591 5,370 44-9 47,844 31,879 15,965 33.4 143,550 22.2 0802 LEGAL SERVICES-BOARD 6,666 29 6,637 99.6 26,664 69 26,595 99.7 80,000 .1 0803 LEGAL SERVICES-STAFF 26,314 4,142 22,172 84.3 105,256 9,949 95,307 90.5 315,850 3.1 PROFESSIONAL & LEGAL SERV 44,941 10,762 34,179 76.1 179,764 41,897 137,867 76.7 539,400 7.8 0901 OUTSIDE SAFETY SERVICES 8,431 6,697 1,734 20.6 33,724 11,897 21,827 64.7 101,200 11.8 0902 TECHNICAL SERVICES 232,821 330,386 97,565- 41.9- 931,284 805,819 125,465 13.5 2,794,020 28.8 0903 DATA PROCESSING SERVICES 25 0 25 100.0 100 0 100 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 10,782 1,742 9,040 83.8 91,128 56,467 34,661 38.0 311,400 18.1 0905 REPROGRAPHIC SERVICES 674 0 674 100.0 2,696 1,032 1,664 61.7 8,101 12.7 0906 RECRUITMENT 7,333 2,286 5,047 68.8 29,332 16,264 13,068 44.6 88,000 18.5 OUTSIDE SERVICES 260,066 341,111 81,045- 31.2- 1,088,264 891,479 196,785 18.1 3,303,021 27.0 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 13,546 1,522 10.1 60,272 50,279 9,993 16.6 180,880 27.8 1102 GASOLINE, OIL & FUEL 22,666 31,189 8,523 -37.6- 90,664 92,607 1,943- 2.1- 272,000 34.0 1103 OPERATING SUPPLIES 103,704 133,313 29,609- 28.6- 414,816 344,063 70,753 17.1 1,244,610 27.6 1104 OPERATING FUEL 2,750 6,287 3,537-128.6- 11,000 6,287 4,713 42.8 33,000 19.1 1105 LABORATORY SUPPLIES 12,957 12,606 351 2.7 51,828 46,376 5,452 10.5 155,500 29.8 1106 SAFETY SUPPLIES 11,516 .6,526 4,990 43.3 46,064 20,206 25,858 56-1 138,325 14.6 1108 INVENTORY OVER/SHORT 0 1,647 1,647- 'o 0 3,932 3,932- .0 0 .0 MATERIALS & SUPPLIES 168,661 205,114 36,453- 21.6- 674,644 563,750 110,894 16.4 2,024,315 27.8 1201 RENTS & LEASES 14,198 13,011 1,187 8.4 61,966 40,920 21,046 34.0 170,501 24.0 1202 PUBLIC AGENCY FEES 74,790 70,166 4,624 6.2 204,125 213,938 9,813- 4.8- 487,410 43.9 1203 PUBLIC INFORMATION 28,040 39,661 11,621- 41.4- 112,160 100,689 11,471 10.2 336,500 29.9 Lai PREPARED 11/07/14, 9:31:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 ----------------------------------------------- ---------------------------------------------- OBJ ------------- -------------------------- MONTH-TO-DATE--------- ---- - ----------- -------- ------ - YEAR -TO-DATE----------- --- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET %- 1204 TUITION REIMBURSEMENT 5,111 3,660 1,451 28.4 20,444 5,660 14,784 72.3 61,370 9.2 1205 TECH TRAIN, CONF & MEETS 37,241 37,905 664- 1.8- 148,964 90,304 58,660 39.4 446,995 20.2 1206 CERTIFICATION & LICENSES 1,999 553 1,446 72.3 7,996 4,191 3,805 47.6 24,023 17.4 1207 CLAIMS 41 0 41 100.0 164 0 164 100.0 501 -0 1208 SUBSCRIPTION/PUBLICATION 2,662 709 1,953 73.4 10,648 2,480 8,168 76.7 32,073 7.7 1209 MILEAGE REIMBURSEMENTS 813 648 165 20.3 3,252 1,714 1,538 47.3 9,840 17.4 1210 PUBLIC NOTICES 507 192 315 62.1 2,028 2,354 326- 16.1- 6,100 38.6 1211 OUTSIDE ORGANIZATION FEES 6,903 11,311 4,408- 63.9- 245,890 279,774 33,884- 13.8- 362,664 77.1 1212 EMPLOYEE MEMBERSHIPS 3,346 2,796 550 16.4 13,384 12,764 620 4.6 40,271 31.7 1213 MISCELLANEOUS 3,131 1,792 1,339 42.8 12,524 3,923 8,601 68.7 37,700 10.4 1214 ELECTION EXPENSE 0 620 620- .0 0 620 620- .0 350,000 .2 1216 PROFESSIONAL EXP REIMB 4,458 0 4,458 100.0 17,832 0 17,832 100.0 53,500 .0 OTHER EXPENSES 183,240 183,024 216 .1 861,377 759,331 102,046 11.8 2,419,448 31.4 NET EXPENSES 6,567,790 6,146,714 421,076 6.4 29,780,660 27,522,459 2,258,201 7.6 88,198,895 31.2 TOTAL EXPENSE 6,567,790 6,146,714 421,076 6.4 29,780,660 27,522,459 2,258,201 7.6 88,198,895 31.2 0 PREPARED 11/07/14, 9:31:18 EXPENSE SUMMARY REPORT BY,DEPT (SUMMARY) PAGE I PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 ----------------------------------------- - ------------------- -- - --- -- -----MONTH- TO-DATE------- ---------------- - ----- ------------------------------------------------------- ------- - ---- --YEAR- TO-DATE--------- - -: - -- ANNUAL ACCOUNT TITLE -- - --------- - -- --- ----- ------------------------------------------------ BUDGET ACTUAL VARIANCE % -------------------------- BUDGET ACTUAL - ---------------------------------- VARIANCE % BUDGET SALARIES & WAGES 464,125 405,055 59,070 12.7 1,856,500 1,675,321 181,179 9.8 5,569,575 30.1 EMPLOYEE BENEFITS 893,689 781,632 112,057 12.5 6,392,256 6,012,384 379,872 5.9 14,531,129 41.4 CAPITALIZED ADM OVERHEAD 4,306- 1,497- 2,809- 65,2 17,224- 6,179- 11,045- 64.1 51,673- 12-0 DIRECTOR FEES & EXPENSES 16,649 11,458 5,191 31-2 66,596 49,114 17,482 26.3 199,800 24-6 UTILITIES 8,208 4,574 3,634 44.3 32,832 24,003 8,829 26.9 98,500 24.4 REPAIRS & MAINTENANCE 31,104 32,470 1,366- 4.4- 211,916 203,840 8,076 3.8 463,300 44.0 PROFESSIONAL & LEGAL SERV 35,854 10,762 25,092 70.0 143,416 41,897 101,519 70.8 430,300 9.7 OUTSIDE SERVICES 105,412 109,753 4,341- 4.1- 469,648 430,464 39,184 X8.3 1,447,000 29.7 SELF-INSURANCE EXPENSE 0 0 0 .0. 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 15,504 1,764- 12.8- 54,980 43,045 11,935 21.7 165,005 26.1 OTHER EXPENSES 50,347 60,641 10,294- 20.4- 201,388 151,796 49,592 24.6 973,390 15.6 ADMINISTRATION 1,614,827 1,430,357 184,470 11,4 10,062,308 9,275,685 786,623 7.8 24,476,326 37.9 SALARIES & WAGES 517,453 486,945 30,508 5.9 2,069,812 2,054,394 15,418 .7 6,209,497 33.1 EMPLOYEE BENEFITS. 508,835 485,296 23,539 4.6 2,035,340 2,101,184 65,844- 3.2- 7,198,311 29.2 CAPITALIZED ADM OVERHEAD 292,466- 215,164- 77,302- 26.4 1,169,864- 841,174- 328,690- 28.1 3,509,606- 24.0 UTILITIES 15,747 15,463 284 1.8 62,988 49,823 13,165 20.9 189,000 26.4 REPAIRS & MAINTENANCE 16,335 11,000 5,335 32.7 65,340 33,388 31,952 48.9 196,061 17.0 HAULING & DISPOSAL 39,264 47,960 8,696- 22.1- 157,056 63,544 93,512 59,5 471,200 13.5 PROFESSIONAL & LEGAL SERV 8,255 0 8,255 100.0 33,020 0 33,020 100.0 99,100 .0 OUTSIDE SERVICES MATERIALS & SUPPLIES 74,287 17,001 59,496 22,453 14,791 5,452- 19.9 32.1- 297,148 68,004 205,568 55,336 91,580 12,668 30.8 18.6 891,500 204,110 23.1 27.1 OTHER EXPENSES 22,096 23,034 938- 4.2- 88,384 64,982 23,402 26.5 280,376 23.2 ENGINEERING 926,807 936,483 9,676- 1.0- 3,707,228 3,787,045 79,817- 2.2- 12,229,549 31.0 SALARIES &: WAGES 464,613 462,496 2,117 .5 1,858,452 1,883,900 25,448- 1.4- 5,575,455 33.8 EMPLOYEE BENEFITS 504,468 485,714 18,754 3.7 2,017,872 1,991,804 26,068 1.3 7,056,781 28.2 CAPITALIZED ADM OVERHEAD 9,929- 2,978- 6,951- 70.0 39,716- 13,596- 26,120- 65.8 119,158- 11.4 UTILITIES 11,406 17,331 5,925- 51.9- 45,624 48,290 2,666- 5.8- 136,900 35.3 REPAIRS & MAINTENANCE 151,675 40,371 111,304 73.4 606,700 296,690 310,010 51.1 1,820,151 16.3 HAULING & DISPOSAL 7,633 7,151 482 6.3 30,532 27,597 2,935 9.6 121,000 22.8 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 1,664 0 1,664 100.0 5,000 .0 OUTSIDE SERVICES 6,757 941 5,816 86.1 27,028 17,994 9,034 33.4 81,121 22.2 MATERIALS & SUPPLIES 62,904 92,373 29,469- 46.8- 251,616 241,600 10,016 4.0 754,900 32.0 OTHER EXPENSES 15,406 14,212 1,194 7.8 66,798 46,133 20,665 30.9 184,970 24.9 COLLECTION SYSTEM OPS. 1,215,349 1,117,611 97,738 8.0 4,866,576 4,540,412 326,158 6.7 15,617,120 29.1 SALARIES & WAGES 857,273 772,769 84,504 9.9 3,429,092 3,169,054 260,038 7.6 10,287,397 30.8 EMPLOYEE BENEFITS 852,073 794,373 57,700 6.8 3,408,292 3,216,080 192,212 5.6 12,002,739 26.8 CAPITALIZED ADM OVERHEAD 10,038- 8,334- 1,704- 17.0 40,152- 27,513- 12,639- 31.5 120,494- 22.8 CHEMICALS 67,914 83,310 15,396- 22.7- 333,322 269,914 63,408 19.0 1,185,000 22.8 UTILITIES 326,490 277,238 49,252 15.1 1,022,377 848,068 174,309 17.0 3,917,900 21.6 REPAIRS & MAINTENANCE 183,473 131,752 51,721 28.2 733,892 398,171 335,721 45.7 2,201,800 18.1 HAULING & DISPOSAL 36,747 33,312 3,435 9.3 146,988 108,505 38,483 26.2 441,000 24.6 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 1,664 0 1,664 100.0 5,000 .0 OUTSIDE SERVICES 67,352 168,049 100,697-149.5- 269,408 202,578 66,830 24.8 808,300 25.1 MATERIALS & SUPPLIES 71,028 67,240 3,788 5.3 284,112 214,235 69,877 24.6 852,500 25.1 OTHER EXPENSES 92,159 81,953 10,206 11.1 491,879 476,026 15,853 3.2 941,895 50.5 PREPARED 11/07/14, 9:31:18 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY ------------------------ - --- ------------------------------------------- DISTRICT PERIOD ENDING: 10/31/2014 ------- - - - - - -- MONTH -TO- DATE------- - - - - -- --- - ----------------------------------- - - 7 -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ------------------ ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET k PLANT OPERATIONS 2,544,887 2,401,662 143,225 5,6 10,080,874 8,875,118 1,205,756 12.0 32,523,037 27.3 SALARIES & WAGES 81,353 80,828 525 .6 325,412 338,437 13,025- 4.0- 976,245 34.7 EMPLOYEE BENEFITS 73,557 79,627 6,070- 8.3- 294,228 318,583 24,355- 8.3- 1,044,428 30.5 CAPITALIZED ADM OVERHEAD 502- 230 732-145.8 2,008- 0 2,008-100.0 6,027- .0 CHEMICALS 35,000 28,571 6,429 18.4 140,000 129,593 10,407 7.4 420,000 30.9 UTILITIES 43,253 45,647 2,394- 5.5- 173,012 160,385 12,627 7.3 519,050 30.9 REPAIRS & MAINTENANCE 19,203 11,378 7,825 40.7 76,812 29,628 47,184 61.4 230,450 12.9 HAULING & DISPOSAL 583 725 142- 24.4- 2,332 2,770 438- 18.8- 7,000 39.6 OUTSIDE SERVICES 6,258 2,872 3,386 54.1 25,032 34,875 9,843- 39.3- 75,100 46.4 MATERIALS & SUPPLIES 3,983 7,539 3,556- 89.3- 15,932 9,534 6,398 40.2 47,800 19.9 OTHER EXPENSES 3,232 3,184 48 1.5 12,928 20,394 7,466- 57.8- 38,817 52.5 PUMP STATIONS 265,920 260,601 5,319 2.0 1,063,680 1,044,199 19,481 1.8 3,352,863 31.1 FUND TOTALS 6,567,790 6,146,714 421,076 6.4 29,780,660 27,522,459 2,258,201 7.6 88,198,895 31.2 ol PREPARED 11/07/14, 9:32:08 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 - ------------------------------ OBJ ----- ---- ------- ------- - - - - -- --- -- MONTH -TO- --- - -- - -- - - -- DATE- ------ - - -- ------ - - -- - --- --- - - ' -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL _ NO� -- ------- ACCOUNT TITLE - -------------- ---- --- BUDGET ------- -- ACTUAL - ---------- VARIANCE. - --- --- ------------- % BUDGET -- ------------- - ACTUAL - ------ VARIANCE --- ----------- - % - BUDGET --------------- % -- 0101 SALARIES & WAGES- MGMNT. 197,381 160,905 36,476 18.5 789,524 690.,441 99,083 12.5 2,368,609 29.1 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,948,653 161,284 7.6 8,439,748 7,964,122 475,626 5.6 25,319,409 31.E 0103 SALARIES &WAGES -COMP ABS 25,000 16,063 8,937 35.7 100,000 119,365 19,365- 19.4- 300,000 39.8 0105 OVERTIME 79,829 65,976 13,853 17.4 319,316 277,540 41,776 13.1 958,128 29.0 0106 STANDBY PAID - _ - 18,417 16,496 1,921 10.4 73,668 69,638 4.,030 5.5 221,023 31.5 0110 SALARY VACANCY 45,747- - 0 45,747 -100.0 182,988- 0 182,988 -100.0 549,000- .0 0.150 CAPITALIZED SALARIES 263,136 197,650 65,486 24.9 1,052,544 '732,991 319,553 30.4 3,157,731 23.2 0151 .OVERTIME 10,537 3,191 7,346 69.7 42,148 16,438 25,710 61.0 126,507 13.0 0152 SALARY VACANCY 4,832- 0 4,832 -100.0 19,328- - 0 19,328 -100.0 58,000- .0 SALARIES & WAGES 2,653,658 2,408,934 244,724 9.2 10,614,632 9,870,535 744,097 7.0 31,844,407 31.0 0201 WORKERS' COMPENSATION INS 43,684 34,148 9,536 21.8 174,736 143,130 31,606 18.1 524,547 27..3 0202 STATE UNEMPLOYMENT INSUR 0 154 154- .0 7,500 5,272 2,228 29.7 30,000 17.6 0203 FEDERAL MEDICARE TAX - 37,028 33,894 3,134 8,5 148,112 141,444 6,668 4.5 444,652 31.5 0204 MEDICAL & HEALTH INSUR - 926,436 845,375 81,061 - 8.7 3,705,744 3,443,310 262,434 7.1 11,117,579 31.0 0205 RETIREMENT CONTRIBUTION 1,900,343 1,677,973 222,370 11.7 7,601,372 6,867,141 734,231 9.7 27,804,432 24.7 0206 DEFERRED COMP. CONTRIB - 151,783 .137,399 14,384 9.5 607,132 585,718 21,414 3.5 1,821,750 32.2 0207 DENTAL INSURANCE 85,428 79,818 5,610 6.6 341,712 317,200 24,512 7.2 1,025,510 30.9 0208 LONG -TERM DISABILITY INS 7,017 6,004 1,013 14.4 28,068 23,774 4,294 15.3 84,494 28.1 0209 LIFE INSURANCE 20,598 '9,449 11,149 54.1 82,392 38,182 44,210 53.7 247,523 15.4 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 120,000 13,672- '133,672 111.4 360,000 3.8- 0212 BENEFIT VACANCY - 107,832- 0 107,832 -100.0 431,328 - '0 4.31,328 -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 2,824,214 270,271 8.7 15,195,440 14,361,499 833,941 5.5 44,976,487 31..9 TOTAL SALARY AND BENEFITS .5,748,143 5,233,148 514,995 9.0 25,810,072 24,232,034 1,578,038 6.1 76,820,894 31.5 PREPARED 11/12/14, 10:38:42 2015 STATEMENT OF NET POSITION - - PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2014 -- - --------------- 002 SEWER CONSTRUCTION ----------------------------` -- - CURRENT ASSETS CASH 353, 292.36 REVENUE BOND INVESTMENTS .00- - TEMPORARY INVESTMENTS ..19,200,000.00 - ACCOUNTS RECEIVABLE 124,727.31 ALLOWANCE FOR UNCOLL A/R -.00 ACCRUED INTEREST A/R 4,104.11 - - - BOND ACCRUED INTEREST A/R .00 - CAD RECEIVABLE 419,614.76 - AVAD - ALHAMBRA VLY AR 1,485,109.94 - - - - - - DUE FROM R/E 40,037,466,91 DUE FROM S/I .00 - - - - DUE FROM DEBT FUND. 28,895,448.24 TOTAL. CURRENT ASSETS - 90,519,763.63 NET PROPERTY, PLANT & EQUIPMENT - LAND .00 INTANGIBLE ASSETS .00 ACCUM -DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR - BUILDINGS - .00 TREATMENT PLANT .00 (U3 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 -FUR.N & 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.- 8,045,944.93 - - - TOTAL NET PROPERTY, PLANT & ---- ------ --- EQUIPMENT - 8,045,944.93 TOTAL ASSETS -------------- 98,565,708.56 LIABILITIES - DUE TO R/E 61,426,323.33 - DUE TO S/I 369.67- - DUE TO DEBT FUND 360,045.29- PREPARED 11./12/14, 10:38:42 2015 STATEMENT OF NET POSITION - PAGE 4 PROGRAM /GM263L - ACCOUNTING PERIOD 4/2015 - - - CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2014 - -,- --- 002 SEWER CONSTRUCTION - ----- ------ -- --- ---- ---- ------- - - - - ACCOUNTS PAYABLE 256,701.19 - SALES TAX PAYABLE 7,514.17- - REFUNDABLE CONST BONDS - 82,539.40- - UNEARNED INTEREST .O1- PROJECT RETENTION PAYABLE 213,313.03- TOTAL LIABILITIES ------------ 62,346,806.09- - FUND. EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91- - EXPENDITURE SUMMARY .00 - REVENUE SUMMARY 4,.920,134,56 - TOTAL FUND EQUITY - 36,218,902.47 - TOTAL LIABILITIES AND FUND EQUITY - 98,565,708,56- _ PREPARED 11/10/14, 13:11:28 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY - ------------------ DISTRICT PERIOD ENDING: 10/31/2014 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 - 0 675 675 .0 0 69,617 69,617 .0 3,750,.000 1. -9 SEWER SERVICE CHARGES 0 675 675 .0 0 - 69,617 69,617 .0 3,750,000 1.9 1500 MAIN LINES INSPECTION 4,083 38,084 34,001 832.7 16,332 101,962 85,630 524.3 49,000 208.1 1600 PLAN REVIEW 1,666 2,204 538 32.3 6,664 28,036 21,3.72 320.7 20,000 140.2 1900 OVERTIME INSPECTION 750 224 526- 70.1- 3,000 .293 2,707- 90.2 -.. 9,000 3.3- 3801 RECYCLED WATER 0. 0 0 .0 0 1,030,000 1,030,000 .0 26.0,000 396.2 4000 FACILITIES CAPACITY FEES 490,833 1,019,997 529,164 107.8 1,963,332 3,053,319 1,089,987 55.5 5,890,000 51.8 4100 REBATES TO DISTRICT 0 0 0 _0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 31,683 12,317- 28.0- 176,000 142,633 33,367- 19.0- 528,000 27.0 4400 CAPACITY USE CHARGE - 0 105,232 105,232 .0 0 105,232 105,232 .0 29,000362. -9 4500 INTEREST INCOME 23,333 5,214 18,119- 77.7- 93,332 22,719 70,613- 75.7- 280,000 8.1 4600 TAX REVENUE 0 342,603 342,.603 .0 0 343,285 343,285 .0 8,160,000 4.2 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4500 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- 332 1,354 1,022 307.8 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 1,545,241 980,493 173.6 2,258,992 4,850,517 2,591,525 114.7 18,531,000 26.2 FUND TOTALS 564,748 1,545,916 981,168 173.7 2,258,992 4,920,134 2,661,142 117..8 22,281,000 22.1 PREPARED 11/12/14, 10:54:32 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 - --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant - - TOTAL- TOTAL - PROJECT PCT EXPENDED PCT- EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 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 2,084,628 96 371;000 89,765 24 17,635 92,372 7311 TP SAFETY ENHANC. PH 4, 100,000 340,000 76,699 77 240,000 36,797 15 6,286 23,301 7315 PLANT OF THE FUTURE 250,000 450,000 61,670 25 100,000 60,000 60 20,000 188,330 7318 OUTFALL MONITORING PROGRM 50,000 0 957 2 0 -957 D 957 49,043 SUB -TOTAL : 2,702,000 5,628,100 2,341,775 87 717,000 187,519 26 44,878 360,225 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 10,263,877 69 6,000,000 2,044,248 34 716;154 4,683,123 7289 POE SEISMIC UPGRADE 190,000 1,297,100 145,896 77 11000 1,116 112 226 44,104 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,836,300 393,856 97 122,000 36,446 30 348 11,144 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,336,800 134,026 45 100,000 14,742 15 2,447 165,974 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 0 31,993 7309 DAF TANKS RENOVATION 966,550 690,000 844,660 87 500,000 714,368 143 285,492 121,890 7316 SBT EMERGENCY REPAIRS 200,000 0 73,292 37 0 46,286 0 11,086 126,708 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 11,996,421 69 7,084,000 2,915,897 41 1,015,753 5,297,129 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 557,545 93 10,000 8,256 83 7,062 42,455 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,268,100 1,186,274 95 - 50,000 78,855 158 4,391 63,726 7310 TP PIPING RENOV. PH 8 100,000 1,750,000 87,586 88 150,000 668 0 226 12,414 7319 LABORATORY UPGRD & REPAIR 98,000 438,000 0 0 48,000 - 0 0 0 98,000 SUB -TOTAL ; .2,048,000 4,027,400 1,831,405 89 258,000 87,779 34 11,679 216,595 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,299,270 1,300,000 1,274,017 98 60,000 21,742 36 23,102- 25,253 SUB -TOTAL 1,299,270 1.,300,000 1,274,017 98 60,000 21,742 36 23,102- 25,253 UNALLOCATED AUTHORIZATIONS 3,933,700 0 PROGRAM CONTINGENCY 174,300 0 - Treatment Plant 27,450,820 41,519,200 17,443,618 64.. 8,119,000 3,212,937 40 1,049,208 10,007,202 PREPARED 11/12/14, 10:54:32 CAPITAL IMPROVEMENT BUDGET - PAGE 2 PROGRAM /GM185L4 3311 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 - - TYPE CS Collection System _ __ __ ____ __ __ __ __ ___ _ ______ __ _ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROS 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 828,000 687,200 670,227 81 75,000 17,941 24 1,088 157,773 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 472,000 372,200 117,841 25 75.,000 4,222 6 653 354,159 8404 LAFAYETTE SEWER RENOV PH8 2,435,000 2,304,500 2,313,431 95 5,000 121,432- 429- 16,319 121,569 8405 2013 CIPP PROJECT 2,978,000 2,978,000 2,968,280 100 50,000 252,251 505. 9,774- 9,720 8410 CATHODIC PROT SYS REPL 200,000 806,900 172,191 86 50,000 67,324 135 8,545 27,809 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 1,989,187 66 2,675,000 1,362,594 51 - 644,984 1,030,813 8413 WCK SEWER REN., PH 10 3,884,000 3,373,700 1,749,721 45 2,700,000 943,897 35 74,575 2,134,279 8415 MARTINEZ PH 4 SEWER REN. 523,000 2,276,400 395,033 76 1,700,000 178,297 11 47,937 127,967 8417 SURVEY MONUMENT INSTALL 100,000 500,700 99,.724 100 50,000 1,463 3 258 276 8421 LAFAYETTE SEWER RENOV PH9 650,000 3,350,000 456,175 70 450,000 173,091 39 91,565 193,825 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 97,262 65 100,000 4,928 5 4,928 52,738 8424 CIPP- LINING PHASE 1 250,000 3,800,000 41,209 17 800,000 41,209 -5 31,933 208.,791 8425 CATH. PROT. SYSTEMS PH 1 559,000 500,000 16,184 - 3 45.0,000 16,184 4 11,327 542,816 8426 LAFAYETTE SEWER REN.PH 10 55,000 3,505,000 11,473 21 55,000 11,473 21 1,387 43,527 SUB -TOTAL : 16,604,000 37,677,300 11,328,445 68 9,385,000 2;962,590 32 925,725 5;275,555 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 350,000 951,100 183,283 52 250,000 34,888 14 10,981 166,717 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 157,224 49 140,000 56,907 41 11,588 162,776 SUBTOTAL : 1,122,500 3,006,600 569,005 51 600,000 91,795 15 22,569 553,495 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 700,000 6,481,000 637,811 91 800,000 58,737 7 21,571 62,189 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,303,771 76 700,000 283,838 41 77,402 416,229 SUB -TOTAL : 2,420,000 9,962,000 1,941,582 80 1,500,000 342,575 23 98,973 478,418 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 ..549,000 305,000 546,561 100 245,000 379,795 155 166,642 2,439 8414 NOR 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 7,998 8 100,000 7,998 8 4,712 - 92,002 SUB -TOTAL : 1,439,000 2,038,500 1,151,807 80 955,000 396,202 42 171,354 287,193 SUBSTANTIALLY COMPLETE l7 PREPARED 11/12/14, 10:54:32 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 --------------------------------------------------------------------------------------------------------------------------------------- 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 5976 DIABLO RENOVATIONS PH2 3,563,000. 8,563,000 3,452,966 97 5,000 79,001 580 11,348 110,034 SUB -TOTAL ; 3,563,000 3,563,000 3,452,966 97 .- 5,000 79,001 580 11,348 110,034 UNALLOCATED AUTHORIZATIONS 11,780,000 0 PROGRAM CONTINGENCY 907,000 0 Collection System 37,835,500 56,247,400 18,443,805 49 12,445,000 3,872,163 31 1,229,969 19,391,695 PREPARED 11/12/14, 10:54:32 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- - PERIOD ENDING: 10/31/2014 _ TYPE GI General Improvements -- 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 VEHICLES, EQUIP & FURN 8515 2014 -15 EQUIP & VEHICLES 617,200 617.,200 57,005 9 617,200 57,005 9 24,333 560,195 9999 CAPITAL PROJECT CLEARING 0 38;300 60,020- 0 2,800 21- 1- 0 60,020 SUB -TOTAL : 617,200 655,500 3,015- 1- 620,000 56,984 9 24,333 620,215 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 _1,001,400 470,951 63 300,000 .26,030 9 4,458 279,049 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 14,399 1 1,000,000 14,399 1 283 985,601 SUB -TOTAL 2,250,000 7,023,700 707,794 32 1,450,000 40,429 3 4,741 1,542,206 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 1,018,000 862,963 93 100,000 - 22,563 23 7,305 70,037 8230. CAPITAL LEGAL SERVICES 210,000 .407,900 80,229 38 70,000 943 1 893 129,771 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 162,644 81 30,000 1,537- 5 874 37,356 8234 HOB IMPROVEMENTS 334,000 944,500 248,350 74 50,000 - 12,105 24 0 85,650 8236 DISTRICT EASEMENT ACQUIS 140,000 ...740,000 91,991 66 65,000 33,099 51 8,651 48,009 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 7,378 7 100,000 7,378 7 7.,378 92,622 SUB -TOTAL : 2,067,000 4,439,300 1,528,696 74 499,000 78,102 16 25,101 538,304 .ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000- - 252,137 36 700,000 252,137 36 52,852 447,863 SUB -TOTAL : 700,000 3,540,000 252,137 36 700,000 252,137 36 52,852 447,863 _ SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,554,362 99 1,100,000 51,403 5 16,319 91,638 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 5,870,272 99 1,000 22,686 269 1,205 70,728 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 789,265 89 645,400 331,479 51 251,619 97,135 SUB -TOTAL : 13,692,400 12,350,900 13,- 432,668 98 1,766,400 405,568 23 269,143 .259,732 UNALLOCATED AUTHORIZATIONS 885,475 0 PROGRAM CONTINGENCY 173,825 0 General Improvements 20,385,900 .28,009,400 15,918,280 78 5,035,400 833,220 17 376,170 4,467,.620 PREPARED 11/12/14, 10:54:32 CAPITAL IMPROVEMENT. BUDGET PAGE 5 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 TYPE GI General Improvements 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 �o� PREPARED 11/12/14, 10:54:32 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 33k OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2015 - CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2014 TYPE RW Recycled Water ___ _____ ____________ ____ _______________________________ ______ _ ______ _ _ _ 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 URBAN LANDSCAPING _ 725.9 RECYCLED WATER PLANNING 1,757,500 1,675,200 '1,743,955. 99 50,000 43,569 87 6,,702 13,545 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 1,396,400 304,920 51 80,000 21,193 27 2,944 290,080 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 56,416 26 50,000 21,356 43 6,244 163,584 SUB - TOTAL 2,872,500 5,059,200 2,380,230 83 182.,000 86,118 47 15,890 492.,270 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,.268,300 3,739,141 96 370,000 41,510 11 8,065 175,859 SUB -TOTAL : 3,915,000 4,268,300 3,739,141 96 370,000 41,510 11 8,065 175,859 UNALLOCATED AUTHORIZATIONS 541,025 - 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,119,371 83 552,000 127,628 23 23,955 1,237,629 GRAND TOTAL 93,029,220 135,103,500 57,925,074 0 26,151,400 8,045,948 0 2,679,302 35,104,146 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS OCTOBER, 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 8/86 -2190 - 1 (1) 19,200,000 21,200,000 (2,000,000) 19,200,000 19,203,481 100.00% 4,104.11 14,424.28 18,528.39 900 Toyota Motor Credit Comm Pa 04/24/14 10/21/14 0 0.20 0 5,000,000 (5,000,000) 0 0 0.00% 555.56 2,555.55 3,111.11 (4) 19,200,000 26,200,000 (7,000,000) 19,200,000 19,203,481 100.00% 4,659.67 16,979.83 21,639.50 (3) (5) (6) 554.08 466.67 1,020.75 5,213.75 17,446.50 22,660.25 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2014 was 0.250 %. (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 Sewer Construction portfolio is 0.250 %. (4) The market value of the portfolio on October 31, 2014 was $19,203,481. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 11/12/14, 10 :38:42 - 2015 STATEMENT OF NET POSITION - PAGE -5 - PROGRAM /GM263L - - ACCOUNTING PERIOD 4/201.5 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2014 '---------------------------------- 003 SELF - INSURANCE ------------------------------- - - -------------- - ---- ----- - ----------- ----- - CURRENT ASSETS CASH 236,768.43 - - TEMPORARY INVESTMENTS 4,400,000.00 ACCRUED INTEREST A/R 934;25 SUBROGATION RECOVERY A/R .00 - -- DUE FROM R/E - .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS 4,638,072.35 LIABILITIES DUE TO R/E .00 DUE TO SIC - .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 45,015.72 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST - '00 UNAMORTIZED DISCOUNT ,00 TOTAL LIABILITIES 1,045,015.72 - 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 538,868.13 REVENUE SUMMARY - 653,394.97- TOTAL FUND EQUITY 3,593,056.63 - TOTAL LIABILITIES AND FUND EQUITY 4,638,072.35- PREPARED 11/07/14, 09:35:06 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 4 - PROGRAM SELFREV SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 04/2015 PERIOD ENDING: 10/31/2014 - - - - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL - - - ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance % BUDGET % 4501 INTEREST - 231 189 42- 18.18- 924 738 186- 20,13 -. 2,780 26.55 - 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 231 189 42- 18.18- .924 738 186- 20.13 -. 2,780 26.55 4501 INTEREST 556 454 102- 18.35- 2,224 1,771 - 453- 20.37- 6,680 26.51 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 t SUB -FUND B 556 454 102- 18.35- 2,224 1,771 453- 20.37- 6,680 26.51 4501. INTEREST 200 228 - 28 14.00 800 885 85 10.63 2,410 36.72 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 - HHW 0 0 0 .00 0 0 0 .00 33,100 .00 - SUB -FUND C - 200 228 28 14.00 65.0,800 650,885 85 .01 685,510 94.95 - - 987 872 115 - 11.65- 653,948 - 653,395 553- .08- 694,970 94.02 - PREPARED 11/07/14, 09:34:24 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 W-E CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 04/2015 PERIOD ENDING: 10/31/14 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL. BUDGET Actual Variance % Budget Actual Variance 8 - BUDGET 4,166 2,904 1,262 30.29 16,664 28,836 12,172- 73.04- 50,000 57.67 3,333 0 3,333 100.00 13,332 0 13,332 100.00 40,000 .00 2,083 - 23,747 21,664- 1,040.04- 8,332 33,475 25,143- 301.76- 25,000 133.90 9,582 26,651 17,069- 178.14- 38,328 62,311 23,983- 62.57- 115,000 54.18 0 0 0 .00 0 0 0 .00 0 .00 4,166 - 0 4,166 100.00 16,664 0 16,664 100.00 50,000 .00 .416 0 416 100.00 1,664 0 1,664 100.00 5,000 .00 4,582 0 4,582 100.00 18,328 0 - 18,328 100.00 55,000 .00 416 0 416 100.00 1,664 0 1,664 100.00 5,000 - .00 416 0 416 100.00 1,664 0 1,664 100.00 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 5,000 4,459- 824.21- 2,164 5,000 2,836- 131.05- 6,500 76.92 0 0 0 .00 0 0 0 .00 0 .00 1,373 "5,000 3,627- 264.17- 480,492 476,558 3,934 .82 491,500 96.96 15,537 _31,651 16,114- --- -- -- 103.71- -- ------ - - - - -- 537,148 - ----- - -- --- 538,868 _ 1,720- --------- .32- ------------ _-- 661,500 _. - 81.46 -_ -_ W-E CENTRAL CONTRA COSTA SANITARY DISTRICT SELF- INSURANCE FUND TEMPORARY INVESTMENTS OCTOBER, 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 IIARKET VALUI Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- - - - - - -- 1 (1) 4,400,000 4,400,000 4,400,000 4,400,798 100.00% 934.25 2,510.06 3,444.31 (3) 4,400,000 4,400,000 0 4,400,000 4,400,798 100.00% 934.25 2,510.06 3,444.31 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2014 was 0.250 %. (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 October 31, 2014 was $4,400,798. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. (62.68) (62.68) 871.57 2,510.06 3,381.63 ' ` PREPARED 1*12/14' 10.38.42 2015 yr^rEmomT or NET POmzrzom . rpom " PROGRAM /Gm2*3L ^ccoUNormo ,Eazno 4/2015 . comToAu CoNra^ cooT^ o^mzr^ar ozaTRIcr AS OF 10/31/2014 __---_—_--_--_—_---_—_--__—__—__—__—__--_---______—__--_—_-----____' oo«_000r -SERVICE --------------------------------------------------------------------------------------------------------------------------------- , cooneNr ^uaoro ' ' ' - ooPouzT w/TooxTEE'aEaEovm 5'412'500.00 ^ oomo zoonANCm cnaTa .^o aEvEmoo oomo aoaoovE cvau .ov ACCRUED INTEREST v/o 7'754.37 DUE FROM o/o 59'555'168.12 DUE FROM a/c 360'045.29 DUE FROM s/z �vo ` ' -------------- TOTAL AaamTo 65'33:'467.78 - azAozLzrrou ^ DUE TO n/E .vv , DUE To o/c 28,895,448.24- DUE TO a/z ' .ou UNEARNED zmrEaEaT .vo uEcrcuEo WATER Lumx ,ox'a^,.^v- BONDS PAYABLE so.nm.ono.vv- oomo Aco zmr0000r cu,aaLo .00 ouruaaAL'aomp ooFnmnzNe .ou .. _______ TOTAL LIABILITIES 65'607.693.64' FUND oonzzr . RESERVE FOR omcnxooANCEu .00 AVAILABLE vnmo BALANCE .vo EneEaozrnRE xrmM^oz 272'225.86 ouvEmoE onMmAox .00 ------------- � TOTAL Fnao EunzTx 272.225.86 ` -------------- ' TOTAL azAuzLzrzmo AND FUND ounzr, 65,335.467.78' , .. � . � ` ' ~ ' PREPARED 11/07/14, 09:36:15 CENTRAL. CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV - DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 04/2015 PERIOD ENDING: 10/31/2014 - - - - -- MONTH -TO -DATE -------- --- --- YEAR -TO -DATE -- - - - - -- ANNUAL - ACCOUNT DESCRIPTION BUDGET Actual Variance Budget Actual Variance % BUDGET t .4552 RECYC. 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 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 PREPARED 11/07/14, 09:35:42 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 . PROGRAM DEBTEXP _ DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 04/2015 PERIOD ENDING: 10 /31/2014 ------ MONTH -TO -DATE -------- ------ YEAR- TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION - BUDGET Actual Variance s Budget Actual Variance % 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