HomeMy WebLinkAbout03.c. CAFR Follow-up InformationS.&.
Central Contra Costa Sanitary District
December 8, 2014
TO: FINANCE COMMITTEE
FROM: THEA VASSALLO, FINANCE MANAGER
VIA: ROGER S. BAILEY, GENERAL MANAGER
DAVID HEATH, DIRECTOR OF ADMINISTRA IONA
SUBJECT: FOLLOW -UP INFORMATION REQUESTED ON THE
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)
At the November 24, 2014 Finance Committee meeting, staff was asked to provide
additional information regarding possible discrepancies on the table of the Ten Largest
Customers over the last ten fiscal years (page S -6) of the Comprehensive Annual
Financial Report (CAFR) as of June 30, 2014.
Finance Manager Thea Vassallo worked with Development Services Supervisor Kim
Stahl to review inconsistencies in the information reported. The original customers in
question were Chevron Offices and Office Park (Chevron) and First Walnut Creek
Mutual
Staff determined the reason for the differences in Chevron reporting was that Fiscal
Year 2007 -09 charges included irrigation.
First Walnut Creek Mutual had been reported in earlier years, then dropped off the list,
and reappeared in Fiscal Year 2013 -14. After discussion and further review with Ms.
Stahl, it was found that First Walnut Creek Mutual consists of ten different parcels. This
customer has been updated on the ten -year summary to consistently report the ten
parcels that total 950 units.
Attached is the revised List of Ten Largest Customers that was included in the final
CAFR document. Footnotes were also added to help explain fluctuations in the charges
for all customers listed.
Attachment
Central Contra Costa Sanitary District
Sewer Service Charge
List Of Ten Largest Customers
Ten Fiscal Years
2004 -2005
2005 -2006
2006 -2007
2007 -2008
2008 -2009
Percentage of
Percentage of
Percentage of
Percentage of
Percentage of
Operating
Operating
Operating
Operating
Operating
Operating
Operating
Operating
Operating
Operating
Customer
Revenue
Rank
Revenue
Revenue
Rank
Revenue
Revenue
Rank
Revenue
Revenue
Rank
Revenue
Revenue
Rank
Revenue
City of Concord 1.
$6,603,000
1
16.44%
$7,383,011
1
15.90%
$9,043,215
1
19.76%
$8,206,860
1
16.45%
$8,755,857
1
16.40%
Chevron Offices & Office Park 2.
-
-
-
-
-
-
340,389
2
0.68%
363,739
2
0.68%
Contra Costa County General Services 4.
294,670
2
0.73%
295,173
2
0.64%
322,351
2
0.70%
316,854
3
0.64%
320,866
3
0.60%
First Walnut Creek Mutual
266,000
3
0.66%
266,000
3
0.57%
274,550
3
0.60%
285,000
4
0.57%
295,450
4
0.55%
Park Regency Apartments
249,760
4
0.62%
249,760
4
0.54%
257,788
4
0.56%
267,600
5
0.54%
277,412
5
0.52%
Second Walnut Creek Mutual Apts
210,000
5
0.52%
210,000
5
0.45%
216,750
5
0.47%
225,000
6
0.45%
233,250
6
0.44%
Sun Valley Mall
158,077
6
0.39%
169,916
6
0.37%
176,293
6
0.39%
183,380
8
0.37%
190,734
7
0.36%
Archstone/Treat Commons Apartments
142,800
7
0.36%
142,800
7
0.31%
-
-
-
-
-
-
St. Mary's College Contract
-
-
117,119
10
0.25%
127,355
8
0.28%
136,016
9
0.27%
126,222
8
0.24%
Branch Creek Vista Apartmentt
-
-
-
-
-
-
-
-
124,400
10
0.23%
Reflections San Ramon Apartments 3.
139,062
8
0.35%
139,062
8
0.30%
-
-
-
-
-
Willows Shopping Center 4.
120,459
9
0.30%
-
-
128,303
7
0.28%
-
-
Bay Landing Apartments
-
-
-
-
104,040
10
0.23%
-
-
Kaiser Foundation Hospital 4.
100,976
10
0.25%
126,904
9
0.27%
-
-
118,809
10
0.24%
-
-
John Muir Health 4.
-
-
-
-
121,613
9
0.27%
223,775
7
0.45%
125,292
9
0.23%
Total
$8,284,804
20.62%
$9,099,745
19.60%
$10,772,258
23.54%
$10,303,683
20.66%
$10,813,222
20.26%
2009 -2010
2010 -2011
2011 -2012
2012
-2013
2013
-2014
Percentage of
Percentage of
Percentage of
Percentage of
Percentage of
Operating
Operating
Operating
Operating
Operating
Operating
Operating
Operating
Operating
Operating
Customer
Revenue
Rank
Revenue
Revenue
Rank
Revenue
Revenue
Rank
Revenue
Revenue
Rank
Revenue
Revenue
Rank
Revenue
City of Concord 1.
$8,664,668
1
14.73%
$9,224,952
1
15.40%
$10,647,389
1
17.28%
$10,483,421
1
15.18%
$11,625,864
1
15.71%
Contra Costa County General Services 4.
305,880
2
0.52%
301,430
2
0.50%
292,384
4
0.47%
321,803
4
0.47%
419,590
2
0.57%
First Walnut Creek Mutual
295,450
3
0.50%
295,450
3
0.49%
323,950
2
0.53%
352,450
2
0.51%
384,750
3
0.52%
Park Regency Apartments
277,412
4
0.47%
277,412
4
0.46%
304,172
3
0.49%
330,932
3
0.48%
361,260
4
0.49%
Second Walnut Creek Mutual Apts
233,250
5
0.40%
233,250
5
0.39%
255,750
5
0.42%
278,250
5
0.40%
303,750
5
0.41%
Sun Valley Mall
197,566
6
0.34%
193,957
6
0.32%
203,037
6
0.33%
174,038
7
0.25%
211,866
6
0.29%
Branch Creek Vista Apartments
124,400
9
0.21%
124,400
7
0.21%
136,400
7
0.22%
148,400
9
0.21%
162,000
7
0.22%
John Muir Health 4.
-
-
-
-
-
-
176,381
6
0.26%
148,374
8
0.20%
Bay Landing Apartments
111,960
10
0.19%
111,960
8
0.19%
122,760
8
0.20%
133,560
10
0.19%
145,800
9
0.20%
Willows Shopping Center 4.
-
-
-
-
-
-
-
-
145,091
10
0.20%
Archstone Apartments
-
-
108,850
9 -10
0.18%
119,350
10
0.19%
-
-
-
-
Muirland @ Windemere Apartments
-
-
108,850
9 -10
0.18%
119,350
10
0.19%
-
-
-
-
St. Mary's College Contract
-
-
-
-
119,407
9
0.19%
158,480
8
0.23%
-
Chevron Offices & Office Park 2.
165,561
7
0.28%
-
-
-
_
Kaiser Foundation Hospital 4.
136,753
8
0.23%
-
-
_
_
Total
$10,512,900
17.87%
$10,980,511
18.33%
$12,643,949
20.52%
$12,557,715
18.18%
$13,908,345
18.79%
1. Contract with the City of Concord to treat and dispose
of wastewater for Concord and Clayton.
2. Charges included irrigation in years 07 -08 and 08 -09.
3. Converted to condominiums during 06-07 fiscal year.
4. Kaiser, John Muir Health, Willows Shopping Center, and County hospital
are permitted industries.
Source: Central Contra Costa Sanitary District Environmental Services Division
S -6