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04.c. Receive November 2014 Financial Statements and Investment Reports
I/xv CENTRAL CONTRA COSTA SANITARY DISTRICT December 17, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING 4 SUBJECT: O & M Expense Va ' nce Analysis The following are brief year -to -date variance explanations at major category levels through period ending November, 2014: Expense 224,705 113,395 Favorable /(Unfavorable) / Categories Budgeted Actual Variance Explanation Total Labor Charges 27,318,490 26,563,665 754,825 Lower due to budgeted positions that are not yet filled. Chemicals 637,902 527,743 110,159 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Utilities 1,741,937 1,445,140 296,797 Lower due to delay in invoices. Repairs & Maintenance 2,096,450 1,233,108 863,342 Lower due to budget spread over 12 months versus actual Expense occurring sporadically throughout the year. Major repairs for CSO typically occur towards the end of the fiscal year Hauling & Disposal 421,135 219,309 201,826 Professional & Legal Svc 224,705 113,395 111,310 Outside Services 1,348,330 904,284 444,046 Materials & Supplies 843,305 733,272 110,033 Other Expenses 994,860 834,177 160,683 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Legal expenses for Board and Staff are lower than budgeted so far this fiscal year. Lower mostly due to lower than budgeted expense for Technical Services. Operating and Safety Supplies lower than budgeted so far this fiscal year. Lower than budgeted amount thus far for Rents & Leases, Public Agency Fees, Technical Training, Tuition Reimbursement, and Professional Expense Reimbursements. CENTRAL CONTRA COSTA SANITARY DISTRICT December 17, 2014 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING %11(t SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending November, 2014: Revenue Categories Recycled Water Facilities Capacity Fees Tax Revenue Favorable /(Unfavorable) Budgeted Actual Variance Explanation 0 1,030,000 1,030,000 EBMUD recycled water grant. 2,454,165 3,520,604 1,066,439 Large payments received for Broadway Plaza expansion, Newell Viliage 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. Additional positive variance from a 42- unit apartment building in Martinez. 0 343,285 343,285 County adjustments. FINANCIAL STATEMENT SUMMARY November 2014 O & M Revenue November 2014 Actual Budget Variance O & M Expenses 5,764 6,580 815 12.4% 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 2,344 2,009 335 16.6% YEAR -TO -DATE Actual Budget Variance 33,287 36,360 3,074 8.5% Variance 755 21 110 297 863 202 111 444 110 161 3,074 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 __3,.074 . € j 1111,11 ,.2,0 Sewer Construction YEAR -TO -DATE Revenue 5,494 Expense 10,653 Over /Under 5,159 TEMPORARY INVESTMENTS: Held in District LAIF Account; LAIF yield as of November 2014 was 0.261 %. D-3 PREPARED 12/10/14, 11:02:17 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT - AS OF 11/30/2014 001 RUNNING EXPENSE -------------------- CURRENT ASSETS CASH 188,823.73 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 335,771.64 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 5,710.25 ACCOUNTS RECEIVABLE -COBRA 15.92 - A/R-SSC DIRECT BILL 614,243.76 COMPUTER PURCHASE PROGRAM 10,329.93 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE - .00 PREPAID EXPENSES 959,362.25 PREPAID RETIREMENT 15,450,059.65 SUPPLIES & MATERIAL INV 2,026,966.84 DUE FROM SIC 62,058,284.45 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 81,755,108.76 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,812,127.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,196,084.95 ACC DEPR- BUILDINGS 9,158,947.67 - TREATMENT PLANT 303,606,835.06 ACC DEPR- TREATMENT PLANT 190,858,122.18 - PUMPING STATIONS 54,956,573.93 ACC DEPR - PUMPING STATIONS 26,503,493.34 - SEWAGE COLLECTION FACIL 318,206,017.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,025,825.89 ACC DEPR -FURN & EQUIP 6,473,326.95- . VEHICLES 6,721,030.87 ACC DEPR- VEHICLES 4,339,676.46 - RECY WATER INFRASTRUCTURE 17,127,656.00 ACCUM DEPRC -RELY WATER 6,527,310.63 - ACC DEPR - SEWAGE COL SYS 57,348,606.23 - ACC DEPR - OUTFALL 3,163,442.65 - CONTRIBUTED SEWER LINES 152,297,245.79 ACC DEPR - CONTRIB ASSETS 53,161,229.08 - CONSTRUCTION IN PROGRESS 27,508,157.78 TOTAL NET PROPERTY, PLANT & EQUIPMENT Q 608,583,266.92 TOTAL ASSETS -- ----- ---- - -- 690,338,375.68 LIABILITIES DUE TO SIC 44,638,434.28- D PREPARED 12/10/14, 11:02:17 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ---------------------------------------------------------- AS OF 11/30/2014 001 RUNNING EXPENSE - ------------------------------- - ----------------------------------------- ----------------------------- -- - ----------------------------------------- ----------- -------------------- - --------------- --------- DUE TO S/I .00 DUE TO DEBT FUND 59,555,168.12 - ACCOUNTS PAYABLE 187,594.74 - SALES TAX PAYABLE 13,783.55 - 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 1,866,736.10 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 6,846.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 2,429.81 - HEALTH NET 920.01 - OCCUPATIONAL HEALTH .00 DISABILITY INS 58.58 - LIFE INS 20.67 - DELTA DENTAL 272.01 - POST EMP. BENEFIT -OPEB 431,721.51 - CAFETERIA PLAN PAYABLE 83,954.96 - PERMIT CLEARING 180.00 - WORKERS' COMP INS PAYABLE 68,884.33 ACCRUED COMPENSATED ABS. 3,626,031.90 - REFUNDABLE DEPOSITS 24,780.00- - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 143,557.13- 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- 33,286,799.72 2,343,863.97- 111,588,406.62- 578,749,969.06- -------------- 690,338,375.68- -------------- -------------- ■ PREPARED 12/10/14, 11:00:55 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 42$ OF YEAR LAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 11/30/2014 _ 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 16,712 921 5.8 78,955 165,983 87,028 110.2 189,500 87.6 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 0 0 .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- 9,625- 0 9,625 100.0- 23,100- .0 SEWER SERVICE CHARGES 13,866 16,712 2,846 20.5 1,122,130 1,275,666 153,536 13.7 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 24,638 2,862- 10.4- 137,500 141,826 4,326 3.1 330,000 43.0 1700 SEPTIC TANK DUMPING 5,800 6,472 672 11.6 29,000 32,003 3,003 10.4 69,600 46.0 1900 OVERTIME INSPECTION 1,000 2,370 1,370 137.0 5,000 8,004 3,004 60.1 12,000 66.7 2000 SIDE SEWER INSPECTION 45,833 67,192 21,359 46.6 229,165 332,139 102,974 44.9 550,000 60.4 2700 SALES 166 0 166 - 100.0- 830 200 630- 75.9- 2,000 10.0 2900 OTHER SERVICE CHARGES 0 0 0 .0 4,000 119 3,881- 97.0- 150,000 .1 3000 INDUSTRIAL PERMIT FEES 7,916 25,296 17,380 219.6 39,580 26,503 13,077- 33.0- 95,000 27.9 3200 NEW INDUSTRY PERMIT FEES 833 1,181 348 41.8 4,165 1,546 2,619- 62.9- 10,000 15.5 3301 POLLUTION PREVENTION 6,000 8,056 2,056 34.3 6,000 8,056 2,056 34.3 24,000 33.6 3500 LEASE RENTAL INCOME 32,000 28,869 3,131- 9.8- 171,000 183,408 12,408 7.3 566,000 32.4 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 52,000 62,403 10,403 20.0 121,000 166,971 45,971 38.0 103,000 162.1 4300 ANNEXATION CHARGES 2,000 7,760 5,760 288.0 10,000 30,043 20,043 200.4 24,000 125.2 4500 INTEREST INCOME 0 45- 45- .0 0 38- 38- .0 90,000 .0 5500 STORMWATER PROGRAM 0 0 0 .0 61,250 69,613 8,363 13.7 245,000 28.4 5600 HOUSE HAZARD WASTE REIMB 4,000 1,303 2,697- 67.4- 20,000 30,142 10,142 50.7 895,000 3.4 6000 MISCELLANEOUS INCOME 9,583 27,993 18,410 192.1 47,915 37,372 10,543- 22.0- 115,000 32.5 6400 RIGHT -OF -WAY FEES 166 292 126 75.9 830 292 538- 64.8- 2,000 14.6 OTHER REVENUES 194,797 263,780 68,983 35.4 887,235 1,068,199 180,964 20.4 3,284,600 32.5 FUND TOTALS 208,663 280,492 71,829 34.4 2,009,365 2,343,865 334,500 16.6 86,231,600 2.7 PREPARED 12/10/14, 11:03:03 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 5/2015 1 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 ---------------------------------------------------------------------.--------------------------------------------------------------- OB3 - ---- -- - - - - -- MONTH -TO- DATE-- ----- -- - --- --- ------- ---- YEAR-TO- DATE- ----- ---- - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 197,381 161,252 36,129 18.3 986,905 851,695 135,210 13.7 2,368,609 36.0 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,955,188 154,749 7.3 10,549,685 9,919,311 630,374 6.0 25,319,409 39.2 0103 SALARIES & WAGES -COMP ABS 25,000 34,623 9,623- 38.5- 125,000 153,988 28,988- 23.2- 300,000 51.3 0105 OVERTIME 79,829 92,574 12,745- 16.0- 399,145 370,114 29,031 7.3 958,128 38.6 0106 STANDBY PAID 18,417 20,417 2,000- 10.9- 92,085 90,056 2,029 2.2 221,023 40.7 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 228,735- 0 228,735 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,264,054 120,763 5.1 11,924,085 11,385,164 538,921 4.5 28,618,169 39.8 0201 WORKERS' COMPENSATION INS 42,012 33,605 8,407 20.0 210,060 172,391 37,669 17.9 504,377 34.2 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 7,500 5,272 2,228 29.7 30,000 17.6 0203 FEDERAL MEDICARE TAX 33,368 32,176 1,192 3.6 166,840 163,214 3,626 2.2 400,644 40.7 0204 MEDICAL & HEALTH INSUR 881,849 813,569 68,280 7.7 4,409,245 4,119,041 290,204 6.6 10,582,456 38.9 0205 RETIREMENT CONTRIBUTION 1,709,748 1,574,509 135,239 7.9 8,548,740 7,934,327 614,413 7.2 25,517,180 31.1 0206 DEFERRED COMP. CONTRIB 136,695 114,949 21,746 15.9 683,475 656,595 26,880 3.9 1,640,588 40.0 0207 DENTAL INSURANCE 80,900 76,537 4,363 5.4 404,500 380,726 23,774 5.9 971,098 39.2 0208 LONG -TERM DISABILITY INS 6,332 5,469 863 13.6 31,660 26,985 4,675 14.8 76,199 35.4 0205 LIFE INSURANCE 19,550 8,937 10,613 54.3 97,750 44,925 52,825 54.0 234,846 19.1 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 150,000 13,672- 163,672 109.1 360,000 3.8- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 539,160- 0 539,160 -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 2,659,751 172,871 6.1 16,980,610 16,299,804 680,806 4.0 41,833,388 39.0 0250 CAPITALIZED ADM OVERHEAD 317,241- 232,842- 84,399- 26.6 1,586,205- 1,121,303- 464,902- 29.3 3,806,958- 29.5 CAPITALIZED ADM OVERHEAD 317,241- 232,842- 84,399- 26.6 1,586,205- 1,121,303- 464,902- 29.3 3,806,958- 29.5 TOTAL LABOR CHARGES 4,900,198 4,690,963 209,235 4.3 27,318,490 26,563,665 754,825 2.8 66,644,599 39.9 0301 DIRECTOR MEETING FEES 5,435 4,498 937 17.2 27,175 21,509 5,666 20.9 65,224 33.0 0302 BOARD TRAINING AND CONF 5,333 3,275 2,058 38.6 26,665 12,026 14,639 54.9 64,000 18.8 03.03 BOARD HEALTH BENEFITS 5,881 5,841 40 .7 29,405 29,193 212 .7 70,576 41.4 DIRECTOR FEES & EXPENSES 16,649 13,614 3,035 18.2 83,245 62,728 20,517 24.6 199,800 31.4 0402 LIME 29,166 35,625 6,459- 22.1- 145,830 149,910 4,080- 2.8- 350,000 42.8 0403 POLYMER 68,332 51,016 17,316 25.3 156,662 105,657 51,005 32.6 450,000 23.5 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 29,165 1,117 28,048 96.2 70,000 1.6 0406 OTHER CHEMICALS 43,333 28,563 14,770 34.1 216,665 190,486 26,179 12.1 520,000 36.6 0407 HYPOCHLORITE 17,916 13,033 4,883 27.3 89,580 80,573 9,007 10.1 215,000 37.5 CHEMICALS 164,580 128,237 36,343 22.1 637,902 527,743 110,159 17.3 1,605,000 32.9 0501 ELECTRICAL 132,756 62,754 70,002 52.7 613,780 438,568 175,212 28.5 1,593,100 27.5 0502 NATURAL GAS 199,707 212,858 13,151- 6.6- 802,452 802,154 298 .0 2,396,500 33.5 0503 LAND -FILL GAS 37,500 27,603 9,897 26.4 150,000 77,917 72,083 48.1 450,000 17.3 0504 WATER 8,435 922 7,513 89.1 42,175 30,199 11,976 28.4 101,250 29.8 0505 TELEPHONE 26,706 10,434 16,272 60.9 133,530 96,302 37,228 27.9 320,500 30.0 UTILITIES 405,104 314,571 90,533 22.3 1,741,937 1,445,140 296,797 17.0 4,861,350 29.7 lo�A PREPARED 12/10/14, 11:03:03 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 -------------------------------------------------------------- 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 1,065 5,385 83.5 32,250 13,251 18,999 58.9 77,400 17.1 0602 VEHIC /EQUIP REPAIR MAINT 11,666 8,427 3,239 27.8 58,330 49,829 8,501 14.6 140,000 35.6 0603 GENERAL REPAIRS & MAINT 90,369 122,172 31,803- 35.2- 451,845 406,059 45,786 10.1 1,084,500 37.4 0604 OUTSIDE REPAIRS & MAINT. 250,891 127,372 123,519 49.2 1,254,455 522,162 732,293 58.4 3,010,851 17.3 0605 COMPUTER REPAIRS & MAINT 41,164 11,259 29,905 72.6 293,320 231,782 61,538 21.0 584,011 39.7 0606 REAL PROPERTY REPAIRS 1,250 1,100 150 12.0 6,250 10,025 3,775- 60.4- 15,000 66.8 REPAIRS & MAINTENANCE 401,790 271,395 130,395 32.5 2,096,450 1,233,108 863,342 41.2 4,911,762 25.1 0701 ASH REMOVAL 12,666 6,535 6,131 48.4 63,330 53,027 10,303 16.3 152,000 34.9 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 10,415 0 10,415 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 0 7,500 100.0 37,500 2,102 35,398 94.4 90,000 2.3 0704 JANITORIAL & REFUSE REMOV 24,122 7,109 17,013 70.5 120,610 102,217 18,393 15.2 289,500 35.3 0705 SPOILS REMOVAL 50 0 50 100.0 250 0 250 100.0 30,000 .0 0706 HAZARDOUS WASTE DISPOSAL 33,640 3,252 30,388 90.3 168,200 61,963 106,237 63.2 403,700 15.3 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 20,830 0 20,830 100.0 50,000 .0 HAULING & DISPOSAL 84,227 16,896 67,331 79.9 421,135 219,309 201,826 47.9 1,040,200 21.1 0801 PROFESSIONAL SERVICES 11,961 352 11,609 97.1 59,805 32,231 27,574 46.1 143,550 22.5 0802 LEGAL SERVICES -BOARD 6,666 18,563 11,897- 178.5- 33,330 18,632 14,698 44.1 80,000 23.3 0803 LEGAL SERVICES -STAFF 26,314 52,583 26,269- 99.8- 131,570 62,532 69,038 52.5 315,850 19.8 PROFESSIONAL & LEGAL SERV 44,941 71,498 26,557- 59.1- 224,705 113,395 111,310 49.5 539,400 21.0 0901 OUTSIDE SAFETY SERVICES 8,431 0 8,431 100.0 42,155 11,897 30,258 71.8 101,200 11.8 0902 TECHNICAL SERVICES 232,821 10,588 222,233 95.5 1,164,105 816,409 347,696 29.9 2,794,020 29.2 0903 DATA PROCESSING SERVICES 25 0 25 100.0 125 0 125 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 10,782 1,071 9,711 90.1 101,910 57,539 44,371 43.5 311,400 18.5 0905 REPROGRAPHIC SERVICES 674 0 674 100.0 3,370 1,032 2,338 69.4 8,101 12.7 0906 RECRUITMENT 7,333 1,143 6,190 84.4 36,665 17,407 19,258 52.5 88,000 19.8 OUTSIDE SERVICES 260,066 12,802 247,264 95.1 1,348,330 904,284 444,046 32.9 3,303,021 27.4 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 15,068 31,120 16,052- 106.5- 75,340 81,398 6,058- 8.0- 180,880 45.0 1102 GASOLINE, OIL & FUEL 22,666 17,016 5,650 24.9 113,330 109,623 3,707 3.3 272,000 40.3 1103 OPERATING SUPPLIES 103,704 98,964 4,740 4.6 518,520 443,029 75,491 14.6 1,244,610 35.6 1104 OPERATING FUEL 2,750 3,439 689- 25.1- 13,750 9,726 4,024 29.3 33,000 29.5 1105 LABORATORY SUPPLIES 12,957 17,048 4,091- 31.6- 64,785 63,423 1,362 2.1 155,500 40.8 1106 SAFETY SUPPLIES 11,516 2,897 8,619 74.8 57,580 23,104 34,476 59.9 138,325 16.7 1108 INVENTORY OVER /SHORT 0 963- 963 .0 0 2,969 2,969- .0 0 .0 MATERIALS & SUPPLIES 168,661 169,521 860- .5- 843,305 733,272 110,033 13.0 2,024,315 36.2 1201 RENTS & LEASES 14,198 8,693 5,505 38.8 76,164 49,613 26,551 34.9 170,501 29.1 1202 PUBLIC AGENCY FEES 9,755 1,569 8,186 83.9 213,880 215,507 1,627- .8- 487,410 44.2 1203 PUBLIC INFORMATION 28,040 41,065 13,025- 46.5- 140,200 141,753 1,553- 1.1- 336,500 42.1 PREPARED 12/10/14, 11:03:03 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 ------------------------------- OBJ - --------------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ - - - - -- --YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 5,111 2,654 2,457 48.1 25,555 8,314 17,241 67.5 61,370 13.5 1205 TECH TRAIN, CONF & MEETS 37,241 13,062 24,179 64.9 186,205 103,365 82,840 44.5 446,995 23.1 1206 CERTIFICATION & LICENSES 1,999 2,460 461- 23.1- 9,995 6,651 3,344 33.5 24,023 27.7 1207 CLAIMS 41 0 41 100.0 205 0 205 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,662 384 2,278 85.6 13,310 2,864 10,446 78.5 32,073 8.9 1209 MILEAGE REIMBURSEMENTS 813 620 193 23.7 4,065 2,334 1,731 42.6 9,840 23.7 1210 PUBLIC NOTICES 507 675 168- 33.1- 2,535 3,029 494- 19.5- 6,100 49.7 1211 OUTSIDE ORGANIZATION FEES 22,181 510 21,671 97.7 268,071 280,284 12,213- 4.6- 362,664 77.3 1212 EMPLOYEE MEMBERSHIPS 3,346 1,679 1,667 49.8 16,730 14,443 2,287 13.7 40,271 35.9 1213 MISCELLANEOUS 3,131 1,477 1,654 52.8 15,655 5,400 10,255 65.5 37,700 14.3 1214 ELECTION EXPENSE 0 0 0 .0 0 620 620- .0 350,000 .2 1216 PROFESSIONAL EXP REIMB 4,458 0 4,458 100.0 22,290 0 22,290 100.0 53,500 .0 OTHER EXPENSES 133,483 74,848 58,635 43.9 994,860 834,177 160,683 16.2 2,419,448 34.5 NET EXPENSES 6,579,699 5,764,345 815,354 12.4 36,360,359 33,286,821 3,073,538 8.5 88,198,895 37.7 TOTAL EXPENSE 6,579,699 5,764,345 815,354 12.4 36,360,359 33,286,821 3,073,538 8.5 88,198,895 37.7 PREPARED 12/10/14, 11 :03:02 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY ---- --- ---- - - ---- - ----------------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 11/30/2014 ---- --- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ---------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL ------------------------------- VARIANCE % BUDGET - ----------- $ SALARIES & WAGES 464,125 427,349 36,776 7.9 2,320,625 2,102,671 217,954 9.4 5,569,575 37.8 EMPLOYEE BENEFITS 893,689 771,183 122,506 13.7 7,285,945 6,783,568 502,377 6.9 14,531,129 46.7 CAPITALIZED ADM OVERHEAD 4,306- 1,610- 2,696- 62.6 21,530- 7,789- 13,741- 63.8 51,673- 15.1 DIRECTOR FEES & EXPENSES 16,649 13,614 3,035 18.2 83,245 62,728 20,517 24.6 199,800 31.4 UTILITIES 8,208 2,150 6,058 73.8 41,040 26,154 14,886 36.3 98,500 26.6 REPAIRS & MAINTENANCE 31,104 11,293 19,811 63.7 243,020 215,133 27,887 11.5 463,300 46.4 PROFESSIONAL & LEGAL SERV 35,854 42,005 6,151- 17.2- 179,270 83,902 95,368 53.2 430,300 19.5 OUTSIDE SERVICES 105,412 86,002 19,410 18.4 575,060 516,467 58,593 10.2 1,447,000 35.7 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 23,945 10,200- 74.2- 68,725 66,991 1,734 2.5 165,005 40.6 OTHER EXPENSES 49,347 47,564 1,783 3.6 250,735 199,358 51,377 20.5 973,390 20.5 ADMINISTRATION 1,613,827 1,423,495 190,332 11.8 11,676,135 10,699,183 976,952 8.4 24,476,326 43.7 SALARIES & WAGES 517,453 503,095 14,358 2.8 2,587,265 2,557,490 29,775 1.2 6,209,497 41.2 EMPLOYEE BENEFITS 508,835 512,906 4,071- .8- 2,544,175 2,614,092 69,917- 2.7- 7,198,311 36.3 CAPITALIZED ADM OVERHEAD 292,466- 215,555- 76,911- 26.3 1,462,330- 1,056,729- 405,601- 27.7 3,509,606- 30.1 UTILITIES 15,747 12,101 3,646 23.2 78,735 61,922 16,813 21.4 189,000 32.8 REPAIRS & MAINTENANCE 16,335 2,607 13,728 84.0 81,675 35,995 45,680 55.9 196,061 18.4 HAULING & DISPOSAL 39,264 4,407 34,857 88.8 196,320 67,950 128,370 65.4 471,200 14.4 PROFESSIONAL & LEGAL SERV 8,255 27,482 19,227- 232.9- 41,275 27,482 13,793 33.4 99,100 27.7 OUTSIDE SERVICES 74,287 4,373 69,914 94.1 371,435 209,942 161,493 43.5 891,500 23.5 MATERIALS & SUPPLIES 17,001 11,482 5,519 32.5 85,005 66,820 18,185 21.4 204,110 32.7 OTHER EXPENSES 22,096 6,564 15,532 70.3 110,480 71,546 38,934 35.2 280,376 25.5 ENGINEERING 926,807 869,462 57,345 6.2 4,634,035 4,656,510 22,475- .5- 12,229,549 38.1 /O SALARIES & WAGES 464,613 468,983 4,370- .9- 2,323,065 2,352,883 29,818- 1.3- 5,575,455 42.2 EMPLOYEE BENEFITS 504,468 492,194 12,274 2.4 2,522,340 2,484,007 38,333 1.5 7,056,781 35.2 CAPITALIZED ADM OVERHEAD 9,929- 3,133- 6,796- 68.4 49,645- 16,728- 32,917- 66.3 119,158- 14.0 UTILITIES 11,406 3,004 8,402 73.7 57,030 51,294 5,736 10.1 136,900 37.5 REPAIRS & MAINTENANCE 151,675 73,421 78,254 51.6 758,375 370,109 388,266 51.2 1,820,151 20.3 HAULING & DISPOSAL 7,633 776 6,857 89.8 38,165 28,373 9,792 25.7 121,000 23.4 PROFESSIONAL & LEGAL SERV 416 727 311- 74.8- 2,080 727. 1,353 65.0 5,000 -14.5 OUTSIDE SERVICES 6,757 943 5,814 86.0 33,785 18,938 14,847 43.9 81,121 23.3 MATERIALS & SUPPLIES 62,904 69,021 6,117- 9.7- 314,520 310,620 3,900 1.2 754,900 41.1 OTHER EXPENSES 15,406 10,902 4,504 29.2 82,204 57,035 25 -,169 30.6 184,970 30.8 COLLECTION SYSTEM OPS. 1,215,349 1,116,838 98,511 8.1 6,081,919 5,657,258 424,661 7.0 15,617,120 36.2 SALARIES & WAGES 857,273 783,637 73,636 8.6 4,286,365 3,952,694 333,671 7.8 10,287,397 38.4 EMPLOYEE BENEFITS 852,073 803,409 48,664 5.7 4,260,365 4,019,497 240,868 5.7 12,002,739 33.5 CAPITALIZED ADM OVERHEAD 10,038- 11,208- 1,170 11.7- 50,190- 38,721- 11,469- 22.9 120,494- 32.1 CHEMICALS 129,580 103,896 25,684 19.8 462,902 373,810 89,092 19.2 1,185,000 31.5 UTILITIES 326,490 257,246 69,244 21.2 1,348,867 1,105,316 243,551 18.1 3,917,900 28.2 REPAIRS & MAINTENANCE 183,473 122,523 60,950 33.2 917,365 520,693 396,672 43.2 2,201,800 23.6 HAULING & DISPOSAL 36,747 10,988 25,759 70.1 183,735 119,492 64,243 35.0 441,000 27.1 PROFESSIONAL & LEGAL SERV 416 1,284 868 - 208.7- 2,080 1,284 796 38.3 5,000 25.7 OUTSIDE SERVICES 67,352 78,816- 146,168 217.0 336,760 123,762 212,998 63.2 808,300 15.3 MATERIALS & SUPPLIES 71,028 59,679 11,349 16.0 355,140 273,913 81,227 22.9 852,500 32.1 OTHER EXPENSES 43,402 9,818 33,584 77.4 535,281 485,844 49,437 9.2 941,895 51.6 PREPARED 12/10/14, 11:03:02 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET !k -------------------------------------------------------- -------------------- --- --- -------------------------- --- --- -- ----- ---- - - - - -- PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,557,796 81,353 73,557 502- 35,000 43,253 19,203 583 6,258 3,983 3,232 265.920 2,062,456 80,990 80,059 1,336- 24,341 40,070 61,551 725 300 5,394 0 292,094 495,340 19.4 12,638,670 10,937,584 363 .4 406,765 419,426 6,502- 8.8- 367,785 398,640 834 166.1- 2,510- 1,336- 10,659 30.5 175,000 153,933 3,183 7.4 216,265 200,454 42,348- 220.5- 96,015 91,178 142- 24.4- 2,915 3,494 5,958 95.2 31,290 35,175 1,411- 35.4- 19,915 14,928 3,232 100.0 16,160 20,394 26,174- 9.8- 1,329,600 1,336,286 1,701,086 13.5 32,523,037 33.6 12,661- 3.1- 976,245 43.0 30,855- 8.4- 1,044,428 38.2 1,174- 46.8 6,027- 22.2 21,067 12.0 420,000 36.7 15,811 7.3 519,050 38.6 4,837 5.0 230,450 39.6 579- 19.9- 7,000 49.9 3,885- 12.4- 75,100 46.8 4,987 25.0 47,800 31.2 4,234- 26.2- 38,817 52.5 6,686- .5- 3,352,863 39.9 6,579,699 5,764,345 815,354 12.4 36,360,359 33,286,821 3,073,538 8.5 88,198,895 37.7 (f PREPARED 12/10/14, 11:03:03 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - -- --- ---- --- - - - - -- -YEAR -TO- DATE-------- -- - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE i BUDGET 0101 SALARIES & WAGES- MGMNT. 197,381 161,252 36,129 18.3 986,905 851,695 135,210 13.7 2,368,609 36.0 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,955,188 154,749 7.3 10,549,685 9,919,311 630,374 6.0 25,319,409 39.2 0103 SALARIES & WAGES -COMP ABS 25,000 34,623 9,623- 38.5- 125,000 153,988 28,988- 23.2- 300,000 51.3 0105 OVERTIME 79,829 92,574 12,745- 16.0- 399,145 370,114 29,031 7.3 958,128 38.6 0106 STANDBY PAID 18,417 20,417 2,000- 10.9- 92,085 90,056 2,029 2.2 221,023 40.7 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 228,735- 0 228,735 -100.0 549,000- .0 0150 CAPITALIZED SALARIES 263,136 199,651 63,485 24.1 1,315,680 932,640 383,040 29.1 3,157,731 29.5 0151 OVERTIME 10,537 5,686 4,851 46.0 52,685 22,124 30,561 58.0 126,507 17.5 0152 SALARY VACANCY 4,832- 0 4,832 -100.0 24,160- 0 24,160 -100.0 58,000- .0 SALARIES & WAGES 2,653,658 2,469,391 184,267 6.9 13,268,290 12,339,928 928,362 7.0 31,844,407 38.8 0201 WORKERS' COMPENSATION INS 43,684 34,745 8,939 20.5 218,420 177,878 40,542 18.6 524,547 33.9 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 7,500 5,272 2,228 29.7 30,000 17.6 0203 FEDERAL MEDICARE TAX 37,028 35,013 2,015 5.4 185,140 176,455 8,685 4.7 444,652 39.7 0204 MEDICAL & HEALTH INSUR 926,436 851,162 75,274 8.1 4,632,180 4,294,478 337,702 7.3 11,117,579 38.6 0205 RETIREMENT CONTRIBUTION 1,900,343 1,711,288 189,055 9.9 9,501,715 8,578,431 923,284 9.7 27,804,432 30.9 0206 DEFERRED COMP. CONTRIB 151,783 125,600 26,183 17.3 758,915 711,319 47,596 6.3 1,821,750 39.0 0207 DENTAL INSURANCE 85,428 80,139 5,289 6.2 427,140 397,342 29,798 7.0 1,025,510 38.7 0208 LONG -TERM DISABILITY INS 7,017 6,078 939 13.4 35,085 29,850 5,235 14.9 84,494 35.3 0209 LIFE INSURANCE 20,598 9,513 11,085 53.8 102,990 47,695 55,295 53.7 247,523 19.3 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 150,000 13,672- 163,672 109.1 360,000 3.8- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 539,160- 0 539,160 -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 2,853,538 240,947 7.8 18,289,925 17,215,048 1,074,877 5.9 44,976,487 38.3 TOTAL SALARY AND BENEFITS 5,748,143 5,322,929 425,214 7.4 31,558,215 29,554,976 2,003,239 6.3 76,820,894 38.5 0/1�__ PREPARED 12/10/14, 11:02:17 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2014 -------------------------------------------------------------------- ------------------------------- - 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- -------------------------- ----- CURRENT ASSETS CASH 6,388.95 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 13,500,000.00 ACCOUNTS RECEIVABLE 124,935.81 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 7,840.34 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 419,614.76 AVAD - ALHAMBRA VLY AR 1,485,109.94 DUE FROM R/E 44,638,434.28 DUE FROM S/I .00 DUE FROM DEBT FUND 28,895,448.24 TOTAL CURRENT ASSETS 89,077,772.32 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 10,652,645.06 TOTAL NET PROPERTY, PLANT & EQUIPMENT 10,652,645.06 TOTAL ASSETS ---- --- ------- 99,730,417.38 -------- ------ -------------- LIABILITIES DUE TO R/E 62,058,284.45 - DUE TO S/I 369.67 - DUE TO DEBT FUND 360,045.29- /3 PREPARED 12/10/14, 11:02:17 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2014 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 175,631.40 - SALES TAX PAYABLE 7,514.17 - REFUNDABLE CONST BONDS 82,539.40 - UNEARNED INTEREST .01- PROJECT RETENTION PAYABLE 253,525.27 - TOTAL LIABILITIES 62,937,909.66 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 5,493,739.81 - TOTAL FUND EQUITY 36,792,507.72 - TOTAL LIABILITIES AND FUND -EQUITY -------------- 99,730,417.38 - -------------- -------------- PREPARED 12/10/14, 11:00:55 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY ------------- DISTRICT PERIOD ENDING: 11/30/2014 - --------------------------------------------------------------------------------------------------------------------- FUND 002 SEWER CONSTRUCTION OB3 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 967 967 .0 0 70,584 70,584 .0 3,750,000 1.9 SEWER SERVICE CHARGES 0 967 967 .0 0 70,584 70,584 .0 3,750,000 1.9 1500 MAIN LINES INSPECTION 4,083 0 4,083- 100.0- 20,415 101,962 81,547 399.4 49,000 208.1 1600 PLAN REVIEW 1,666 4,856 3,190 191.5 8,330 32,892 24,562 294.9 20,000 164.5 1900 OVERTIME INSPECTION 750 312 438- 58.4- 3,750 605 3,145- 83.9- 9,000 6.7 3801 RECYCLED WATER 0 0 0 .0 0 1,030,000 1,030,000 .0 260,000 396.2 4000 FACILITIES CAPACITY FEES 490,833 467,285 23,548- 4.8- 2,454,165 3,520,604 1,066,439 43.5 5,890,000 59.8 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 96,685 52,685 119.7 220,000 239,318 19,318 8.8 528,000 45.3 4400 CAPACITY USE CHARGE 29,000 0 29,000- 100.0- 29,000 105,232 76,232 262.9 29,000 362.9 4500 INTEREST INCOME 23,333 3,500 19,833- 85.0- 116,665 26,219 90,446- 77.5- 280,000 9.4 4600 TAX REVENUE 0 0 0 .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 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 3,305,000 .0 6000 MISCELLANEOUS INCOME 83 0 83- 100.0- 415 1,354 939 226.3 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 593,748 572,638 21,110- 3.6- 2,852,740 5,423,155 2,570,415 90.1 18,531,000 29.3 FUND TOTALS 593,748 573,605 20,143- 3.4- 2,852,740 5,493,739 2,640,999 92.6 22,281,000 24.7 / PREPARED 12/10/14, 11:04:44 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 TYPE TP Treatment Plant 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 REGULATORY COMPL 6. SAFETY 7284 TP HAZARD ID /REMEDIATION 125,000 753,600 117,821 94 6,000 0 0 0 7,179 7301 TREATMENT PLANT PLANNING 2,448,000 4,084,500 2,099,591 86 371,000 104,730 28 14,961 348,409 7311 TP SAFETY ENHANC. PH 4 100,000 340,000 100,520 101 240,000 60,612 25 23,818 520- 7315 PLANT OF THE FUTURE 250,000 450,000 66,614 27 100,000 64,944 65 4,944 183,386 7318 OUTFALL MONITORING PROGRM 50,000 0 1,231 3 0 1,231 0 273 48,769 SUB -TOTAL : 2,973,000 5,628,100 2,385,777 80 717,000 231,517 32 43,996 587,223 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 11,242,175 75 6,000,000 3,022,546 50 978,294 3,704,825 7289 POB SEISMIC UPGRADE 190,000 1,297,100 146,342 77 1,000 1,561 156 443 43,658 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,836,300 394,558 97 122,000 37,150 31 705 10,442 7292 SWITCHGEAR REFURSISHMT -P2 300,000 1,336,800 134,563 45 100,000 15,279 15 539 165,437 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 6: CNTRL -.PLC UPGRADE 155,000 758,700 135,970- 88 80,000 71,654 90 12,963 19,030 73A9 DAF TANKS RENOVATION 966,550 690,000 867,422 90 500,000 737,131 147 22,762 99,128 7316 SLUDGE BLENDNG TNK REPAIR 200,000 0 105,285 53 0 78,279 0 31,991 94,715 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 13,044,122 75 7,084,000 3,963,600 56 1,047,697 4,249,428 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 563,306 94 10,000 14,017 140 5,762 36,694 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,268,100 1,192,639 95 50,000 85,222 170 6,366 57,361 7310 TP PIPING RENOV. PH 8 100,000 1,750,000 104,659 105 150,000 17,737 12 17,069 4,659- 7319 LABORATORY UPGRD & REPAIR 98,000 438,000 1,010 1 48,000 1,010 2 1,010 96,990 7320 PLANT ENERGY OPTIMIZATION 90,000 90,000 0 0 15,000 0 0 0 90,000 SUB -TOTAL : 2,138,000 4,117,400 1,861,614 87 273,000 117,986 43 30,207 276,386 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,299,270 1,300,000 1,274,958 98 60,000 22,678 38 939 24,312 SUB -TOTAL : 1,299,270 1,300,000 1,274,958 98, 60,000 22,678 38 939 24,312 UNALLOCATED AUTHORIZATIONS 3,572,700 0 PROGRAM CONTINGENCY 174,300 0 Treatment Plant 27,450,820 41,609,200 18,566,471 68 8,134,000 4,335,781 53 1,122,839 8,884,349 0 PREPARED 12/10/14, 11:04:44 - CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 42$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 --------------------------------------------------------------------------------------------------------------------------------------- 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 828,000 687,200 671,722 81 75,000 19,437 26 1,497 156,278 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 472,000 372,200 118,698 25 75,000 5,078 7 853 353,302 8404 LAFAYETTE SEWER RENOV PH8 2,435,000 2,304,500 2,328,538 96 5,000 106,325- 127- 15,107 106,462 8405 2013 CIPP PROJECT 2,978,000 2,978,000 2,969,056 100 50,000 253,026 506 775 8,944 8410 CATHODIC PROT SYS REPL 200,000 806,900 180,100 90 50,000 75,234 151 7,910 19,900 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 2,029,339 67 2,675,000 1,402,749 52 40,153 990,661 8413 WCK SEWER REN., PH 10 3,884,000 3,373,700 2,605,997 67 2,700,000 1,800,174 67 856,277 1,278,003 8415 MARTINEZ PH 4 SEWER REN. 523,000 2,276,400 447,674 86 1,700,000 230,933 14 52,640 75,326 8417 SURVEY MONUMENT INSTALL 100,000 500,700 99,724 100 50,000 1,463 3 - 0 276 8421 LAFAYETTE SEWER RENOV PH9 650,000 3,350,000 497,125 77 450,000 214,040 48 40,949 152,875 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 98,416 66 100,000 6,081 6 1,155 51,584 8424 CIPP - LINING PHASE 1 250,000 3,800,000 51,006 20 800,000 51,006 6 9,795 198,994 8425 CATH. PROT. SYSTEMS PH 1 559,000 500,000 34,589 6 450,000 34,589 8 18,407 524,411 8426 LAFAYETTE SEWER REN.PH 10 55,000 3,505,000 13,873 25 55,000 13,873 25 2,401 41,127 SUB -TOTAL : 16,604,000 37,677,300 12,376,364 75 9,385,000 4,010,506 43 1,047,919 4,227,636 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 350,000 951,100 192,814 55 250,000 44,417 18 9,528 157,186 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 169,392 53 140,000 69,077 49 12,171 150,608 SUB -TOTAL 1,122,500 3,006,600 590,704 53 600,000 113,494 19 21,699 531,796 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 700,000 6,481,000 664,644 95 800,000 85,571 11 26,834 35,356 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,404,090 82 700,000 384,147 55 100,313 315,910 SUB -TOTAL 2,420,000 9,962,000 2,068,734 86 1,500,000 469,718 31 127,147 351,266 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 782,500 585,474 92 10,000 16,681 167 8,272 54,526 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 0 400,000 0 0 . 0 49,917 8406 PUMP STATION SAFETY IMPS 549,000 305,000 552,755 101 245,000 385,989 158 6,191 3,755- 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 15,482 16 100,000 15,482 16 7,483 84,518 SUB -TOTAL 1,439,000 2,038,500 1,173,758 82 955,000 418,152 44 21,946 265,242 SUBSTANTIALLY COMPLETE /G PREPARED 12/10/14, 11:04:44 ,CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 423 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY _______________________________ DISTRICT PERIOD ENDING: 11/30/2014 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 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,454,034 97 5,000 80,069 601 1,068 108,966 SUB -TOTAL : 3,563,000 3,563,000 3,454,034 97 5,000 80,069 601 1,068 108,966 UNALLOCATED AUTHORIZATIONS 11,780,000 0 PROGRAM CONTINGENCY 907,000 0 Collection System 37,835,500 56,247,400 19,663,594 52 12,445,000 5,091,939 41 1,219,779 18,171,906 0 PREPARED 12/10/14, 11:04:44 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO 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 76,215 12 617,200 76,215 12 19,210 540,985 9999 CAPITAL PROJECT CLEARING 0 38,300 55,892- 0 2,800 4,107 147 4,128 55,892 SUB -TOTAL : 617,200 655,500 20,323 3 620,000 80,322 13 23,338 596,877 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 1,001,400 478,255 64 300,000 33,338 11 7,306 271,745 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 15,415 2 1,000,000 15,415 2 1,016 984,585 8242 CMMS REPLACEMENT 60,000 0 0 0 0 0 0 0 60,000 SUB -TOTAL 2,310,000 7,023,700 716,114 31 1,450,000 48,753 3 8,322 1,593,886 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 1,018,000 869,518 93 100,000 29,121 29 6,557 63,482 8230 CAPITAL LEGAL SERVICES 210,000 407,900 85,455 41 70,000 6,171 9 5,227 124,545 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 171,682 86 30,000 10,576 35 9,037 28,318 8234 BOB IMPROVEMENTS 334,000 944,500 248,350 74 50,000 12,105 24 0 85,650 8236 DISTRICT EASEMENT ACQUIS 140,000 740,000 95,182 68 65,000 36,286 56 3,189 44,818 8237 BUFFER & RENTAL PROP. IMP 90,000 279,000 35,304 39 39,000 8,256 21 7,779 54,696 8239 POD OFFICE IMPROVEMENTS 100,000 490,000 13,805 14 100,000 13,805 14 6,425 86,195 SUB -TOTAL : 2,067,000 4,439,300 1,566,912 76 499,000 116,320 23 38,214 500,088 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000 304,379 44 700,000 304,379 44 52,240 395,621 SUB -TOTAL : 700,000 3,540,000 304,379 44 700,000 304,379 44 52,240 395,621 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,595,058 99 1,100,000 92,099 8 40,696 50,942 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 5,872,748 99 1,000 25,163 516 2,474 68,252 8514 2013 -14 EQUIP & VEHICLES 886,400 645,400 859,085 97 645,400 401,299 62 69,820 27,315 SUB -TOTAL 13,692,400 12,350,900 13,545,660 99 1,766,400 518,561 29 112,990 146,740 UNALLOCATED AUTHORIZATIONS 825,475 0 PROGRAM CONTINGENCY 173,825 0 General Improvements 20,385,900 28,009,400 16,153,388 79 5,035,400 1,068,335 21 235,104 4,232,512 mJ PREPARED 12/10/14, 11:04:44 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY ________________________________________________________________________________________________________ DISTRICT PERIOD ENDING: 11/30/2014 TYPE GI General Improvements _______________________________ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET - COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET /9 PREPARED 12/10/14, 11:04:44 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 42$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2014 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 7259 RECYCLED WATER PLANNING 1,757,500 1,675,200 1,751,017 100 50,000 50,631 101 7,063 6,483 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 1,396,400 306,526 52 80,000 22,798 29 1,605 288,474 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 68,336 31 50,000 33,275 67 11,920 151,664 SUB -TOTAL : 2,872,500 5,059,200 2,400,818 84 182,000 106,704 59 20,588 471,682 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROTECT 3,915,000 4,268,300 3,747,524 96 370,000 49,895 14 8,385 167,476 SUB -TOTAL 3,915,000 4,268,300 3,747,524 96 370,000 49,895 14 8,385 167,476 UNALLOCATED AUTHORIZATIONS 541,025 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,148,342 84 552,000 156,599 28 28,973 1,208,658 GRAND TOTAL 93,029,220 135,193,500 60,531,795 0 26,166,400 10,652,654 0 2,606,695 32,497,425 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS NOVEMBER, 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 -2/90 - - -- 1 (1) 13,500,000 19,200,000 (5,700,000) 13,500,000 13,513,928 100.00% 3,736.23 18,528.39 22,264.62 (4) 13,500,000 19,200,000 (5,700,000) 13,500,000 13,513,928 100.00% (3) (5) (6) NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of November, 2014 was 0.261 %. (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 0.261 %. (4) The market value of the portfolio on November 30, 2014 was $13,513,928. 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. 3,736.23 18,528.39 4,131.86 22,264.62 4,131.86 3,736.23 22,660.25 26,396.48 021 PREPARED 12/10/14, 11:02:17 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2014 -- --- ------- - ---------------------------------------------------------------------------------------------------------------------- 003 SELF - INSURANCE --------------- - ------------------------------------------------------------------------------------------------------------------- CURRENT ASSETS CASH 144,428.24 TEMPORARY INVESTMENTS 4,400,000.00 ACCRUED INTEREST A/R 1,878.14 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS -------------- 4,546,676.05 - -- ----- - - - - -- -------------- LIABILITIES DUE TO R/E .00 DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 20,077.00 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,020,077.00 - 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 606,200.60 REVENUE SUMMARY 654,269.86 - TOTAL FUND EQUITY 3,526,599.05 - TOTAL LIABILITIES AND FUND EQUITY --- ----- - - - - -- 4,546,676.05- e PREPARED 12/10/14, 11:03:55 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M • SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HHW SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 05/2015 PERIOD ENDING: 11/30/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance 8 Budget Actual Variance BUDGET % 231 190 41- 17.75- 1,155 928 227- 19.65- 2,780 33.38 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 231 190 41- 17.75- 1,155 928 227- 19.65- 2,780 33.38 556 456 100- 17.99- 2,780 2,227 553- 19.89- 6,680 33.34 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 556 456 100- 17.99- 2,780 2,227 553- 19.89- 6,680 33.34 200 229 29 14.50 1,000 1,114 114 11.40 2,410 46.22 0 0 0 .00 0 0 0 - .00 0 .00 0 0 0 .00 650,000 650,000 0 .00 650,000 100.00 0 0 0 .00 0 0 0 .00 33,100 .00 200 229 29 14.50 651,000 651,114 114 .02 ------------ 685,510 94.98 --------- ------ -- - - -- 987 - - - - -- 875 --- 112- - - 11.35- - - -- ------ - - - - -- 654,935 --- --- - - - - -- ------------ 654,270 --------- 665- .10- 694,970 94.14 9 PREPARED 12/10/14, 11:03:51 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES + SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 05/2015 PERIOD ENDING: 11/30/14 ______ MONTH -TO -DATE -------- ------ YEAR -TO -DATE -------- ANNUAL BUDGET Actual Variance % Budget Actual Variance $ BUDGET $ 4,166 23,949 19,783- 474.87- 20,830 52,785 31,955- 153.41- 50,000 105.57 3,333 12,915 9,582- 287.49- 16,665 12,915 3,750 22.50 40,000 32.29 2,083 0 2,083 100.00 10,415 33,475 23,060- 221.41- 25,000 133.90 9,582 36,865 27,283- 284.73- 47,910 99,175 51,265- 107.00- 115,000 86.24 0 0 0 .00 0 0 0 .00 0 .00 4,166 30,468 26,302- 631.35- 20,830 30,468 9,638- 46.27- 50,000 60.94 416 0 416 100.00 2,080 0 2,080 100.00 5,000 .00 4,582 30,468 25,886- 564.95- 22,910 30,468 7,558- 32.99- 55,000 55.40 416 0 416 100.00 2,080 0 2,080 100.00 5,000 .00 416 0 416 100.00 2,080 0 2,080 100.00 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 2,705 5,000 2,295- 84.84- 6,500 76.92 0 0_ 0 .00 0 0 0 .00 0 .00 1,373 0 1,373 100.00 481,865 476,558 ____________ 5,307 1.10 _ __ ______ ____________ 491,500 96.96 ____ ____________ 15,537 _____ _____ ___ ____________ 67,332 51,795- ___ ______ ______ 333.37- ______ 552,685 ____________ 606,201 53,516- 9.68- 661,500 91.64 (aD CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS NOVEMBER, 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. LAW 10/99- - - - - - -- 1 (1) 4,400,000 4,400,000 4,400,000 4,404,540 100.00% 943.89 3,444.31 4,388.20 (3) 4,400,000 4,400,000 0 4,400,000 4,404,540 100.00% 943.89 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of November, 2014 was 0.261 %. (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 0.261 %. (4) The market value of the portfolio on November 30, 2014 was $4,404,540. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 3,444.31 4,388.20 (62.68) (62.68) 943.89 3,381.63 4,325.52 0 PREPARED 12/10/14, 11:02:17 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 5/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 11/30/2014 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 - -------------- -------------- Q6 PREPARED 12/10/14, 11:03:47 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 05/2015 PERIOD ENDING: 11/30/2014 - - - - -- MONTH -TO -DATE - - - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance % BUDGET $ 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2005 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 O 0 - - - - -- .00 --- - - - - -- 5,576,347 ------ - - ---- --- .00 - ----- ------ - - - - -- 0 ------- - - - - -- ------ --- - -- --- -- - - -- ------ 0 0 .00 - - - - -- 0 ------ - - - - -- ------ 0 0 .00 5,576,347 .00 (f PREPARED 12/10/14, 11:03:45 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 05/2015 PERIOD ENDING: 11/30/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance 1[ 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