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05.a. December 2014 Financial Statements and Investment Reports
Central Contra Costa Sanitary District Operations and Maintenance Revenue & Expense Account Summary • For the Six Months Ended December 31, 2014 Variance Variance % Budget Actual Amount Fav/;'Unfav) Comments for Variances > $100,000 O &M REVENUES: Sewer Service Charge 38,635,996 38,727,919 91,923 0.2% No significant variance. City of Concord 0 0 0 0.0% Other 1,377,782 1,563,132 185,350 13.5% Permit and inspection fees higher due to improving economy. Total Revenues 40,013,778 40,291,051 277,273 0.7% O &M EXPENSES: Salaries & Wages 14,308,902 13,657,157 651,745 4.6% Salary expense lower due to vacant positions. Employee Benefits 24,790,732 24,077,073 713,659 2.9% Benefit expense is under budget due to vacant positions. Capitalized Overhead (1,903,446) (1,330,866) (572,580) 30.1% Less capital work than anticipated. Chemicals 771,649 599,036 172,613 22.4% Positive variance is due to intermittent shipments of chemicals and less usage of Polymer for recycled water than was anticipated during budgeting process. Utilities 2,147,041 1,712,359 434,682 20.2% Lower due to delay in invoices. Electric expense is lower due to Cogen use being optimized which reduces demand for outside electricity. Repairs & Maintenance 2,498,240 1,529,352 968,888 38.8% Many of the costly repairs and maintenance work such as paving and work on manholes are done during the summer months as opposed to an evenly distributed budget. Hauling & Disposal 505,362 237,035 268,327 53.1% Lower than budget due to delay in invoices. Professional & Legal 269,646 146,225 123,421 45.8% Professional and Legal Services are both lower than anticipated thus far for the year. Outside Services 1,608,396 1,104,565 503,831 31.3% Lower expense so far as Technical Services expense is typically lower in the first half of the fiscal year. Materials & Supplies 1,011,966 807,843 204,123 20.2% Lower than budget thus far in all the line items for this expense category. We anticipate the positive variance to be lower by year -end. Technical Training and Conference, Tuition and Professional Expense Reimbursement, and Other Expenses 1,906,494 1,616,477 290,017 15.2% Public Informantion expenses are lower than budget. The budget is evenly distributed versus actual expense occuring sporadically. Total Expenses 47,914,982 44,156,256 3,758,726 7.8% Net Revenue over Expense (7,901,2041 (3,865,205) (3.481,453) N:\A000UNTING \GMTEMPI \6 -Month Budget Review \Copy of RevenueExpense Summary (Attachment A) CENTRAL CONTRA COSTA SANITARY DISTRICT January 22, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO C"I FROM: JAMIE KING ` Q,f ' SUBJECT: O & M Expense Vari a Analysis The following are brief year -to -date variance explanations at major category levels through period ending December, 2014: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Svc Outside Services Materials & Supplies Other Expenses Favorable /(Unfavorable) Budgeted Actual Variance Explanation 37,196,188 36,403,364 792,824 Lower due to budgeted positions that are not yet filled. 771,649 599,036 172,613 2,147,041 1,712,359 434,682 2,498,240 1,529,352 968,888 505,362 237,035 268,327 269,646 146,225 123,421 1,608,396 1,104,565 503,831 1,011,966 807,843 204,123 1,156,600 892,615 263,985 S'A, Lower due to budget spread over 12 months versus actual expense occurring sporadically Lower due to delay in invoices. 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. 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 January 22, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO('A4 FROM: JAMIE KING" 1 1212/6- SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending December, 2014: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Recycled Water 0 1,030,000 1,030,000 EBMUD recycled water grant. Facilities Capacity Fees 2,944,998 3,606,000 661,002 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. Additional positive variance from a 42- unit apartment building in Martinez. FINANCIAL STATEMENT SUMMARY December 2014 O & M Revenue Prepared by: J. Weeks YEAR -TO -DATE Actual Budget Variance 34,623 31,725 2,899 9.1% December 2014 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 10,710 - 10,840 130 40,800 - 43,122 2,322 1.2% 5.4% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 693 Directors Fees & Expenses 0 Chemicals 15 Utilities 29 Repairs & Maintenance 646 Hauling & Disposal 139 Professional & Legal 47 Outside Services 419 Materials &Supplies 207 Other Expenses 129 2,324 Year- to- date Unfavorable Variance > $10K: 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 2,324 �gd - <", '0& '224 Sewer Construction YEAR -TO -DATE Revenue 10,496 Expense 12,242 Over /Under 1,746 3 x wmn °'r' `. TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD': LAIF yield as of December 2014 was 0.267 %. PREPARED 1/12/15, 13:40:56 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE -------------------------------------------------------------------------------------------------------- -------------- -------------- CURRENT ASSETS CASH 283,022.85 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 640,690.51 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,887.15 ACCOUNTS RECEIVABLE -COBRA 1,115.13 A /R -SSC DIRECT BILL 549,104.99 COMPUTER PURCHASE PROGRAM 11,934.23 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE .00 PREPAID EXPENSES 962,409.15 PREPAID RETIREMENT 13,738,772.77 SUPPLIES & MATERIAL INV 2,017,503.46 DUE FROM SIC 100,172,326.52 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 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 TOTAL ASSETS LIABILITIES DUE TO SIC 49,158,771.34- 118,487,335.94 608,583,266.92 - ------- - - - - -- 727,070,605.86 -------- - - - - -- -------------- u PREPARED 1/12/15, 13:40:56 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2014 - -------- - - ---- - --- -- - - - ---- ----------- --------------- --- -- ------- - 001 RUNNING EXPENSE ------------------------------------ ----- -------------------------------- ------- ----- -------- -- ------- - -------- -- -- ----- - - - - -- - ------------------------------ ---- --- ----- ---- ----- -- - - -- - - - - - - -- DUE TO S/I .00 DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 14,514.19 - SALES TAX PAYABLE 13,783.55 - ACCRUED WAGES PAYABLE 971,262.58 - 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 1,873,522.87 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 7,797.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 858.60 - HEALTH NET 2,964.45 - OCCUPATIONAL HEALTH .00 DISABILITY INS 20.69 - LIFE INS 20.30 - DELTA DENTAL 299.50 - POST EMP. BENEFIT -OPEB 197,521.51 - CAFETERIA PLAN PAYABLE 60,176.61 - PERMIT CLEARING 180.00 - WORKERS' COMP INS PAYABLE 34,029.50 ACCRUED COMPENSATED ABS. 3,626,031.90 - REFUNDABLE DEPOSITS 25,930.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 128,940.07- 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- 44,156,269.95 40,291,051.26- 121,242,919.74- 605,827,686.12- -------------- 727,070,605.86- -------------- -------------- PREPARED 1/12/15, 11:48:56 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % ----------------------------------------------------------------------------------------------------- ---------------------- --------- 2200 SEWER SVC CHARGE - COUNTER 2300 SEWER SVC CHRG - COUNTY 2400 SEWER SVC CHRG- DIRECT 2500 SEWER SVC CHRG -PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES - CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT /APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6400 RIGHT-OF-WAY FEES OTHER REVENUES 15,791 2,533 37,500,000 37,446,661 0 4,413 1,925- 1,353- 37,513,866 37,452,254 0 0 0 0 27,500 5,800 1,000 45,833 166 70,000 7,916 833 0 194,000 0 60,500 2,000 0 61,250 4,000 9,583 166 490,547 18,796 10,270 656 44,135 0 79,302 7,499 0 0 202,407 0 61,332 4,850 1 62,000 3,713 26- 0 494,935 13,258- 84.0- 94,746 168,515 53,339- .1- 37,500,000 37,420,872 4,413 .0 1,052,800 1,139,885 572 29.7- 11,550- 1,353- 61,612- .2- 38,635,996 38,727,919 0 .0 0 0 0 .0 0 0 8,704- 31.7- 165,000 160,622 4,470 77.1 34,800 42,273' 344- 34.4- 6,000 8,659 1,698- 3.7- 274,998 376,274 166 - 100.0- 996 200 9,302 13.3 74,000 79,421 417- 5.3- 47,496 34,002 833 - 100.0- 4,998 1,546 0 .0 6,000 8,056 8,407 4.3 365,000 385,815 0 .0 0 0 -832 1.4 181,500 228,303 2,850 142.5 12,000 34,893 1 .0 0 37- 750 1.2 122,500 131,613 287- 7.2- 24,000 33,854 9,609- 100.3- 57,498 37,346 166- 100.0- 996 292 4,388 .9 1,377,782 1,563,132. 73,769 77.9 189,500 88.9 79,128- .2- 68,227,800 54.8 87,085 8.3 1,052,800 108.3 10,197 88.3- 23,100- 5.9 91,923 .2 69,447,000 55.8 0 .0 13,500,000 .0 0 .0 13,500,000 .0 4,378- 2.7- 7,473 21.5 2,659 44.3 101,276 36.8 796- 79.9- 5,421 7.3 13,494- 28.4- 3,452- 69.1- 2,056 34.3 20,815 5.7 0 .0 46,803 25.8 22,893 190.8 37- .0 9,113 7.4 9,854 41.1 20,152- 35.0- 704- 70.7- 185,350 13.5 330,000 48.7 69,600 60.7 12,000 72.2 550,000 68.4 2,000 10.0 150,000 52.9 95,000 35.8 10,000 15.5 24,000 33.6 566,000 68.2 2,000 .0 103,000 221.7 24,000 145.4 90,000 .0 245,000 53.7 895,000 3.8 115,000 32.5 2,000 14.6 3,284,600 47.6 FUND TOTALS 38,004,413 37,947,189 57,224- .2- 40,013,778 40,291,051 277,273 .7 86,231,600 46.7 PREPARED 1/12/15, 13:38:13 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO - ------------------------------- ACCOUNT TITLE BUDGET - -------------------------------------------------------------------------------------------------- ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 197,381 164,818 32,563 16.5 1,184,286 1,016,513 167,773 14.2 2,368,609 42.9 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,985,655 124,282 5.9 12,659,622 11,904,964 754,658 6.0 25,319,409 47.0 0103 SALARIES & WAGES -COMP ABS 25,000 10,878 14,122 56.5 150,000 164,867 14,867- 9.9-. 300,000 55.0 0105 OVERTIME 79,829 89,037 9,208- 11.5- 478,974 459,151 19,823 4.1 958,128 47.9 0106 STANDBY PAID 18,417 21,607 3,190- 17.3- 110,502 111,662 1,160- 1.0- 221,023 50.5 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 274,482- 0 274,482 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,271,995 112,822 4.7 14,308,902 13,657,157 651,745 4.6 28,618,169 47.7 0201 WORKERS' COMPENSATION INS 42,012 33,843 8,169 19.4 252,072 206,229 45,843 18.2 504,377 40.9 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 15,000 5,272 9,728 64.9 30,000 17.6 0203 FEDERAL MEDICARE TAX 33,368 32,243 1,125 3.4 200,208 195,452 4,756 2.4 400,644 48.8 0204 MEDICAL & HEALTH INSUR 881,849 923,720 41,871- 4.7- 5,291,094 5,042,753 248,341 4.7 10,582,456 47.7 0205 RETIREMENT CONTRIBUTION 6,709,748 6,596,277 113,471 1.7 15,258,488 14,530,602 727,886 4.8 25,517,180 56.9 0206 DEFERRED COMP. CONTRIB 136,695 98,624 38,071 27.9 820,170 755,216 64,954 7.9 1,640,588 46.0 0207 DENTAL INSURANCE 80,900 77,935 2,965 3.7 485,400 458,659 26,741 5.5 971,098 47.2 0208 LONG -TERM DISABILITY INS 6,332 5,604 728 11.5 37,992 32,581 5,411 14.2 76,199 42.8 0209 LIFE INSURANCE 19,550 9,063 10,487 53.6 117,300 53,981 63,319 54.0 234,846 23.0 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 150,000 13,672- 163,672 109.1 360,000 3.8- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 646,992- 0 646,992 -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 7,810,122 7,777,309 32,813 .4 24,790,732 24,077,073 713,659 2.9 41,833,388 57.6 0250 CAPITALIZED ADM OVERHEAD 317,241- 209,564- 107,677- 33.9 1,903,446- 1,330,866- 572,580- 30.1 3,806,958- 35.0 CAPITALIZED ADM OVERHEAD 317,241- 209,564- 107,677- 33.9 1,903,446- 1,330,866- 572,580- 30.1 3,806,958- 35.0 TOTAL LABOR CHARGES 9,877,698 9,839,740 37,958 .4 37,196,188 36,403,364 792,824 2.1 66,644,599 54.6 0301 DIRECTOR MEETING FEES 5,435 5,282 153 2.8 32,610 26,791 5,819 17.8 65,224 41.1 0302 BOARD TRAINING AND CONF 5,333 0 5,333 100.0 31,998 12,026 19,972 62.4 64,000 18.8 0303 BOARD HEALTH BENEFITS 5,881 5,852 29 .5 35,286 35,045 241 .7 70,576 49.7 DIRECTOR FEES & EXPENSES 16,649 11,134 5,515 33.1 99,894 73,862 26,032 26.1 199,800 37.0 0402 LIME 29,166 7,407 21,759 74.6 174,996 157,316 17,680 10.1 350,000 44.9 0403 POLYMER 37,499 0 37,499 100.0 194,161 105,657 88,504 45.6 450,000 23.5 0404 BOILER CHEMICALS 5,833 29,463 23,630- 405.1- 34,998 30,580 4,418 12.6 70,000 43.7 0406 OTHER CHEMICALS 43,333 25,987 17,346 40.0 259,998 216,474 43,524 16.7 520,000 41.6 0407 HYPOCHLORITE 17,916 8,437 9,479 52.9 107,496 89,009 18,487 17.2 215,000 41.4 CHEMICALS 133,747 71,294 62,453 46.7 771,649 599,036 172,613 22.4 1,605,000 37.3 0501 ELECTRICAL 132,756 58,598 74,158 55.9 746,536 497,166 249,370 33.4 1,593,100 31.2 0502 NATURAL GAS 199,707 182,539 17,168 8.6 1,002,159 984,692 17,467 1.7 2,396,500 41.1 0503 LAND -FILL GAS 37,500 15,887 21,613 57.6 187,500 93,804 93,696 50.0 450,000 20.8 0504 WATER 8,435 3,407 5,028 59.6 50,610 33,607 17,003 33.6 101,250 33.2 0505 TELEPHONE 26,706 6,788 19,918 74.6 160,236 103,090 57,146 35.7 320,500 32.2 UTILITIES 405,104 267,219 137,885 34.0 2,147,041 1,712,359 434,682 20.2 4,861,350 35.2 LIM PREPARED 1/12/15, 13:38:13 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 - - --------------------------------------------------------------------------------------------------------------------------------- OBJ -- - - - - -- - --- MONTH -TO- DATE------- - - -- -- ---- --- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE i BUDGET ACTUAL VARIANCE % BUDGET % ------------ ------------------------------- - ------------------------------- ------------------------------- 0601 OUTSIDE VEH /EQUIP REPAIR 0602 VEHIC /EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT. 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL 0706 HAZARDOUS WASTE DISPOSAL 0707 MOBILE COLLECTION -HHW HAULING & DISPOSAL 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0903 DATA PROCESSING SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 0906 RECRUITMENT OUTSIDE SERVICES 1001 SELF - INSURANCE EXPENSE SELF - INSURANCE EXPENSE 1101 OFFICE EQUIPMENT /SUPPLIES 1102 GASOLINE, OIL & FUEL 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER /SHORT MATERIALS & SUPPLIES 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 6,450 974 11,666 8,921 90,369 62,852 250,891 216,577 41,164 6,917 1,250 0 401,790 296,241 12,666 11,176 2,083 0 7,500 1,257 24,122 0 50 52 33,640 5,241 4,166 0 84,227 17,726 11,961 11,863 6,666 6,406 26,314 14,561 44,941 32,830 8,431. 13,166 232,821 86,726 25 0 10,782 99,364 674 0 7,333 1,025 260,066 0 0 15,068 22,666 103,704 2,750 12,957 11,516 0 168,661 14,198 27,290 28,040 200,281 0 0 3,353 2,299 54,871 0 9,900 4,606 452- 74,577 5,289 9,132 699 5,476 84.9 2,745 23.5 27,517 30.4 34,314 13.7 34,247 83.2 1,250 100.0 105,549 26.3 1,490 11.8 2,083 100.0 6,243 83.2 24,122 100.0 2- 4.0- 28,399 84.4 4,166 100.0 66,501 79.0 98 .8 260 3.9 11,753 44.7 12,111 26.9 4,735- 56.2- 146,095 62.7 25 100.0 88,582- 821.6- 674 100.0 6,308 86.0 59,785 23.0 0 .0 0 .0 11,715 77.7 20,367 89.9 48,833 47.1 2,750 100.0 3,057 23.6 6,910 60.0 452 .0 94,084 55.8 8,909 62.7 18,158 66.5 27,341 97.5 38,700 69,996 542,214 1,505,346 334,484 7.500 2,498,240 75,996 12,498 45,000 144,732 300 201,840 24,996 505,362 71,766 39,996 157,884 269,646 50,586 1,396,926 150 112,692 4,044 43,998 1,608,396 650,000 650,000 90,408 135,996 622,224 16,500 77,742 69,096 0 1,011,966 90,362 241,170 168,240 14,225 58,750 468,913 738,740 238,699 10,025 1,529,352 64,203 0 3,359 102,217 52 67,204 0 237,035 44,094 25,038 77,093 146,225 25,063 903,135 0 156,903 1,032 18,432 1,104,565 650,000 650,000 84,752 111,921 497,893 9,726 73,323 27,710 2,518 807,843 54,901 224,639 142,452 24,475 63.2 11,246 16.1 73,301 13.5 766,606 50.9 95,785 28.6 2,525- 33.7- 96.8,888 38.8 11,793 15.5 12,498 100.0 41,641 92.5 42,515 29.4 248 82.7 134,636 66.7 24,996 100.0 268,327 53.1 27,672 38.6 14,958 37.4 80,791 51.2 123,421 45.8 25,523 50.5 493,791 35.3 150 100.0 44,211- 39.2- 3,012 74.5 25,566 58.1 503,831 31.3 0 .0 0 .0 5,656 6.3 24,075 17.7 124,331 20.0 6,774 41.1 4,419 5.7 41,386 59.9 2,518- .0 204,123 20.2 35,461 39.2 16,531 6.9 25,788 15.3 77,400 18.4 140,000 42.0 1,084,500 43.2 3,010,851 24.5 584,011 40.9 15,000 66.8 4,911,762 31.1 152,000 42.2 25,000 .0 90,000 3.7 289,500 35.3 30,000 .2 403,700 16.6 50,000 .0 1,040,200 22.8 143,550 30.7 80,000 31.3 315,850 24.4 539,400 27.1 101,200 24.8. 2,794,020 32.3 300 .0 311,400 50.4 8,101 12.7 88,000 20.9 3,303,021 33.4 650,000 100.0 650,000 100.0 180,880 46.9 272,000 41.1 1,244,610 40.0 33,000 29.5 155,500 47.2 138,325 20.0 0 .0 2,024,315 39.9 170,501 32.2 487,410 46.1 336,500 42.3 PREPARED 1/12/15, 13:38:13 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 -------------------------------------------- OBJ ------- - - - -------------- ----------------- - -- MONTH -TO- DATE------- - - - - -- - -------------------------- -------- - - - - --------------------------- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 5,111 984 4,127 80.7 30,666 9,298 21,368 69.7 61,370 15.2 1205 TECH TRAIN, CONF & MEETS 37,241 7,448 29,793 80.0 223,446 110,812 112,634 50.4 446,995 24.8 1206 CERTIFICATION & LICENSES 1,999 1,267 732 36.6 11,994 7,918 4,076 34.0 24,023 33.0 1207 CLAIMS 41 0 41 100.0 246 0 246 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,662 8,961 6,299 - 236.6- 15,972 11,825 4,147 26.0 32,073 36.9 1209 MILEAGE REIMBURSEMENTS 813 595 218 26.8 4,878 2,929 1,949 40.0 9,840 29.8 1210 PUBLIC NOTICES 507 78 429 84.6 3,042 3,108 66- 2.2- 6,100 51.0 1211 OUTSIDE ORGANIZATION FEES 32,903 18,720 14,183 43.1 300,974 299,004 1,970 .7 362,664 82.4 1212 EMPLOYEE MEMBERSHIPS 3,346 2,281 1,065 31.8 20,076 16,724 .3,352 16.7 40,271 41.5 1213 MISCELLANEOUS 3,131 2,987 144 4.6 18,786 8,385 10,401 55.4 37,700 22.2 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 26,748 0 26,748 100.0 53,500 .0 OTHER EXPENSES 161,740 58,441 103,299 63.9 1,156,600 892,615 263,985 22.8 2,419,448 36.9 NET EXPENSES 11,554,623 10,869,483 685,140 5.9 47,914,982 44,156,256 3,758,726 7.8 88,198,895 50.1 TOTAL EXPENSE 11,554,623 10,869,483 685,140 5.9 47,914,982 44,156,256 3,758,726 7.8 88,198,895 50.1 relal PREPARED 1/12/15, 13:38:12 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 --------------------------------------------`---`----------------------------------------------------------------------------------- ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE --- ----------------- ---- ----- BUDGET --- -- - ----------------- ACTUAL ------ VARIANCE ---- ---------- !k BUDGET - --- -- - --------------------------------------------------- ACTUAL VARIANCE & BUDGET k SALARIES & WAGES 464,125 407,516 56,609 12.2 2,784,750 2,510,185 274,565 9.9 5,569,575 45.1 EMPLOYEE BENEFITS 1,837,553 1,836,576 977 .1 9,123,498 8,620,126 503,372 5.5 14,531,129 59.3 CAPITALIZED ADM OVERHEAD 4,306- 1,328- 2,978- 69.2 25,836- 9,117- 16,719- 64.7 51,673- 17.6 DIRECTOR FEES & EXPENSES 16,649 11,134 5,515 33.1 99,894 73,862 26,032 26.1 199,800 37.0 UTILITIES 8,208 3,426- 11,634 141.7 49,248 22,728 26,520 53.8 98,500 23.1 REPAIRS & MAINTENANCE 31,104 3,169 27,935 89.8 274,124 218,302 55,822 20.4 463,300 47.1 PROFESSIONAL & LEGAL SERV 35,854 23,065 12,789 35.7 215,124 106,967 108,157 50.3 430,300 24.9 OUTSIDE SERVICES 105,412 83,027 22,385 21.2 680,472 599,494 80,978 11.9 1,447,000 41.4 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 628 13,117 95.4 82,470 67,618 14,852 18.0 165,005 41.0 OTHER EXPENSES 70,347 21,918 48,429 68.8 321,082 221,272 99,810 31.1 973,390 22.7 ADMINISTRATION 2,578,691 2,382,279 196,412 7.6 14,254,826 13,081,437 1,173,389 8.2 24,476,326 53.4 SALARIES & WAGES 517,453 526,876 9,423- 1.8- 3,104,718 3,084,366 20,352 .7 6,209,497 49.7 EMPLOYEE BENEFITS 1,600,763 1,618,683 17,920- 1.1- 4,144,938 4,232,782 87,844- 2.1- 7,198,311 58.8 CAPITALIZED ADM OVERHEAD 292,466- 193,322- 99,144- 33.9 1,754,796- 1,250,050- 504,746- 28.8 3,509,606- 35.6 UTILITIES 15,747 10,700 5,047 32.1 94,482 72,622 21,860 23.1 189,000 38.4 REPAIRS & MAINTENANCE 16,335 1,992 14,343 87.8 98,010 37,987 60,023 61.2 196,061 19.4 HAULING & DISPOSAL 39,264 5,241 34,023 86.7 235,584 73,191 162,393 68.9 471,200 15.5 PROFESSIONAL & LEGAL SERV 8,255 9,419 1,164- 14.1- 49,530 36,901 12,629 25.5 99,100 37.2 OUTSIDE SERVICES 74,287 100,550 26,263- 35.4- 445,722 310,491 135,231 30.3 891,500 34.8 ^ MATERIALS & SUPPLIES 17,001 5,010 11,991 70.5 102,006 71,829 30,177 29.6 204,110 35.2 OTHER EXPENSES 28,096 14,608 13,488 48.0 138,576 86,157 52,419 37.8 280,376 30..7 ENGINEERING 2,024,735 2,099,757 75,022- 3.7- 6,658,770 6,756,276 97,506- 1.5- 12,229,549 55.2 SALARIES & WAGES 464,613 462,388 2,225 .5 2,787,678 2,815,271 27,593- 1.0- 5,575,455 50.5 EMPLOYEE BENEFITS 1,507,201 1,492,072 15,129 1.0 4,029,541 3,976,066 53,475 1.3 7,056,781 56.3 CAPITALIZED ADM OVERHEAD 9,929- 4,651- 5,278- 53.2 59,574- 21,379- 38,195- 64.1 119,158- 17.9 UTILITIES 11,406 9,815 1,591 13.9 68,436 61,110 7,326 10.7 136,900 44.6 REPAIRS & MAINTENANCE 151,675 143,465 8,210 5.4 910,050 513,574 396,476 43.6 1,820,151 28.2 HAULING & DISPOSAL 7,633 52 7,581 99.3 45,798 28,425 17,373 37.9 121,000 23.5 PROFESSIONAL & LEGAL SERV 416 173 243 58.4 2,496 900 1,596 63.9 5,000 18.0 OUTSIDE SERVICES 6,757 3,001 3,756 55.6 40,542 21,939 18,603 45.9 81,121 27.0 MATERIALS & SUPPLIES 62,904 20,755 42,149 67.0 377,424 331,374 46,050 12.2 754,900 43.9 OTHER EXPENSES 15,406 10,844 4,562 29.6 97,610 67,878 29,732 30.5 184,970 36.7 COLLECTION SYSTEM OPS. 2,218,082 2,137,914 80,168 3.6 8,300,001 7,795,158 504,843 6.1 15,617,120 49.9 SALARIES & WAGES 857,273 792,066 65,207 7.6 5,143,638 4,744,760 398,878 7.8 10,287,397 46.1 EMPLOYEE BENEFITS 2,629,355 2,590,624 38,731 1.5 6,889,720 6,610,107 279,613 4.1 12,002,739 55.1 CAPITALIZED ADM OVERHEAD 10,038- 10,263- 225 2.2- 60,228- 48,984- 11,244- 18.7 120,494- 40.7 CHEMICALS 98,747 51,457 47,290 47.9 561,649 425,265 136,384 24.3 1,185,000 35.9 UTILITIES 326,490 247,455 79,035 24.2 1,675,357 1,352,770 322,587 19.3 3,917,900 34.5 REPAIRS & MAINTENANCE 183,473 83,366 100,107 54.6 1,100,838 604,062 496,776 45.1 2,201,800 27.4 HAULING & DISPOSAL 36,747 12,433 24,314 66.2 220,482 131,925 88,557 40.2 441,000 29.9 PROFESSIONAL & LEGAL SERV 416 173 243 58.4 2,496 1,457 1,039 41.6 5,000 29.1 OUTSIDE SERVICES 67,352 13,703 53,649 79.7 404,112 137,466 266,646 66.0 808,300 17.0 MATERIALS & SUPPLIES 71,028 46,227 24,801 34.9 426,168 320,137 106,031 24.9 852,500 37.6 OTHER EXPENSES 44,659 10,460 34,199 76.6 579,940 496,303 83,637 14.4 941,895 52.7 PREPARED 1/12/15, 13:38:12 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 ------------------------------------------------------------------------------------- ------------------------- ------ - -------------- ------------- MONTH -TO- DATE------- - - - - -- ------- - -- --- -YEAR -TO- DATE - - - -- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE $ BUDGET %* ----------------------------------------------------------------------------------------------------- ------------------------------- 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 4,305,502 3,837,701 81,353 235,250 502- 35,000 43,253 19,203 583 6,258 3,983 3,232 427,613 83,149 239,354 0 19,837 2,675 64,249 0 0 1,957 611 411,832 467,801 10.9 16,944,172 14,775,268 1,796- 2.2- 4,104- 1.7- 502 -100.0 15,163 43.3 40,578 93.8 45,046- 234.6- 583 100.0 6,258 100.0 2,026 50.9 2,621 81.1 15,781 3.7 488,118 603,035 3,012- 210,000 259,518 115,218 3,498 37,548 23,898 19,392 1,757,213 502,575 637,992 1,336- 173,771 203,129 155,427 3,494 35,175 16,885 21,005 1,748,117 2,168,904 12.8 32,523,037 45.4 14,457- 3.0- 976,245 51.5 34,957- 5.8- 1,044,428 61.1 1,676- 55.6 6,027- 22.2 36,229 17.3 420,000 41.4 56,389 21.7 519,050 39.1 40,209- 34.9- 230,450 67.4 4 .1 7,000 49.9 2,373 6.3 75,100 46.8 7,013 29.3 47,800 35.3 1,613- 8.3- 38,817 54.1 9,096 .5 3,352,863 52.1 11,554,623 10,869,483 685,140 5.9 47,914,982 44,156,256 3,758,726 7.8 88,198,895 50.1 PREPARED 1/12/15, 13:38:14 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 12/31/2014 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE %. BUDGET 0101 SALARIES & WAGES- MGMNT. 197,381 164,818 32,563 16.5 1,184,286 1,016,513 167,773 14.2 2,368,609 42.9 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,985,655 124,282 5.9 12,659,622 11,904,964 754,658 6.0 25,319,409 47.0 0103 SALARIES & WAGES -COMP ABS 25,000 10,878 14,122 56.5 150,000 164,867 14,867- 9.9- 300,000 55.0 0105 OVERTIME 79,829 89,037 9,208- 11.5- 478,974 459,151 19,823 4.1 958,128 47.9 0106 STANDBY PAID 18,417 21,607 3,190- 17.3- 110,502 111,662 1,160- 1.0- 221,023 50.5 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 274,482- 0 274,482 -100.0 549,000- .0 0150 CAPITALIZED SALARIES 263,136 181,479 81,657 31.0 1,578,816 1,114,120 464,696 29.4 3,157,731 35.3 0151 OVERTIME 10,537 3,329 7,208 68.4 63,222 25,453 37,769 59.7 126,507 20.1 0152 SALARY VACANCY 4,832- 0 4,832 -100.0 28,992- 0 28,992 -100.0 58,000- .0 SALARIES & WAGES 2,653,658 2,456,803 196,855 7.4 15,921,948 14,796,730 1,125,218 7.1 31,844,407 46.5 0201 WORKERS' COMPENSATION INS 43,684 34,836 8,848 20.3 262,104 212,706 49,398 18.8 524,547 40.6 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 15,000 5,272 9,728 64.9 30,000 17.6 0203 FEDERAL MEDICARE TAX 37,028 34,826 2,202 5.9 222,168 211,275 10,893 4.9 444,652 47.5 0204 MEDICAL & HEALTH INSUR 926,436 955,973 29,537- 3.2- 5,558,616 5,250,444 308,172 5.5 11,117,579 47.2 0205 RETIREMENT CONTRIBUTION 6,900,343 6,717,648 182,695 2.6 16,402,058 15,296,077 1,105,981 6.7 27,804,432 55.0 0206 DEFERRED COMP. CONTRIB 151,783 106,716 45,067 29.7 910,698 818,031 92,667 10.2 1,821,750 44.9 0207 DENTAL INSURANCE 85,428 81,048 4,380 5.1 512,568 478,388 34,180 6.7 1,025,510 46.6 0208 LONG -TERM DISABILITY INS 7,017 6,145 872 12.4 42,102 35,987 6,115 14.5 84,494 42.6 0209 LIFE INSURANCE 20,598 9,578 11,020 53..5 123,588 57,268 66,320 53.7 247,523 23.1 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 150,000 13,672- 163,672 109.1 360,000 3.8 -. 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 646,992- 0 646,992 -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 8,071,985 7,946,770 125,215 1.6 26,361,910 25,161,776 1,200,134 4.6 44,976,487 55.9 TOTAL SALARY AND BENEFITS 10,725,643 10,403,573 322,070 3.0 42,283,858 39,958,506 2,325,352 5.5 76,820,894 52.0 M 1 PREPARED 1/12 /15, 13:40:56 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2014 ----------------------------------------------------- -- ----- ---- ------------- ----- - --- -- ------------ --- -- - ------------------ ------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------------------- --- ---------- -- - - -- CURRENT ASSETS CASH 39,072.70 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 50,100,000.00 ACCOUNTS RECEIVABLE 124,623.81 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 12,389.20 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 419,614.76 AVAD - ALHAMBRA VLY AR 1,376,464.83 DUE FROM R/E 49,158,771.34 DUE FROM S/I .00 DUE FROM DEBT FUND 28,895,448.24 TOTAL CURRENT ASSETS 130,126,384.88 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 11,585,234.54 TOTAL NET PROPERTY, PLANT & ----- -- --- EQUIPMENT 11,585,234.54 TOTAL ASSETS --- -- --- - - - - -- 141,711,619.42 - ------- - - - - -- -------------- LIABILITIES DUE TO R/E 100,172,326.52 - DUE TO S/I 369.67 - DUE TO DEBT FUND 360,045.29- 0 PREPARED 1/12/15, 13 :40:56 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 12/31/2014 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 69,376.05 - SALES TAX PAYABLE 7,514.17 - REFUNDABLE CONST BONDS 82,539.40 - UNEARNED INTEREST .01- PROJECT RETENTION PAYABLE 253,525.27 - TOTAL LIABILITIES 100,945,696.38 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 9,467,155.13 - TOTAL FUND EQUITY 40,765,923.04 - TOTAL LIABILITIES AND FUND EQUITY -------- - - - - -- 141,711,619.42- PREPARED 1/12/15, 11:48:56 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY --------------- ------------------------------- DISTRICT PERIOD ENDING: 12/31/2014 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 2,100,000 2,070,976 29,024- 1.4- 2,100,000 2,141,561 41,561 2.0 3,750,000 57.1 SEWER SERVICE CHARGES 2,100,000 2,070,976 29,024- 1.4- 2,100,000 2,141,561 41,561 2.0 3,750,000 57.1 1500 MAIN LINES INSPECTION 4,083 2,312 1,771- 43.4- 24,498 104,274 79,776 325.6 49,000 212.8 1600 PLAN REVIEW 1,666 9,412 7,746 464.9 - 9,996 42,304 32,308 323.2 20,000 211.5 1900 OVERTIME INSPECTION 750 0 750- 100.0- 4,500 605 3,895- 86.6- 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 85,396 405,437- 82.6- 2,944,998 3,606,000 661,002 22.4 5,890,000 61.2 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 0 44,000- 100.0- 264,000 239,318 24,682- 9.3- 528,000 45.3 4400 CAPACITY USE CHARGE 0 0 0 .0 29,000 105,232 76,232 262.9 29,000 362.9 4500 INTEREST INCOME 23,333 92,050 68,717 294.5 139,998 118,268 21,730- 15.5- 280,000 42.2 4600 TAX REVENUE 2,200,000 1,702,614 497,386- 22.6- 2,200,000 2,045,899 154,101- 7.0- 8,160,000 25.1 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- 498 1,354 856 171.9 1,000 135.4 6127 CAD REIMBURSEMENT 0 10,656 10,656 .0 0 10,656 10,656 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,743 7,743 .0 0 .0 OTHER REVENUES 2,764,748 1,902,440 862,308- 31.2- 5,617,488 7,325,594 1,708,106 30.4 18,531,000 39.5 \2- FUND TOTALS 4,864,748 3,973,416 891,332- 18.3- 7,717,488 9,467,155 1,749,667 22.7 22,281,000 42.5 PREPARED 1/12/15, 13:53:53 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM1851,4 50$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 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 2,448,000 4,084,500 2,115,146 86 371,000 120,284 32 15,555 332,854 7311 TP SAFETY ENHANC. PH 4 100,000 340,000 126,074 126 240,000 86,169 36 25,556 26,074- 7315 PLANT OF THE FUTURE 250,000 450,000 66,831 27 100,000 65,161 65 216 183,169 7318 OUTFALL MONITORING PROGRM 50,000 0 1,980 4 0 1,980 0 749 48,020 SUB -TOTAL : 2,973,000 5,628,100 2,427,852 82 717,000 - 273,594 38 42,076 545,148 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 11,471,268 77 6,000,000 3,251,639 54 229,088 3,475,732 7289 POE SEISMIC UPGRADE 190,000 1,297,100 146,564 77 1,000 1,782 178 221 43,436 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,836,300 394,558 97 122,000 37,150 31 0 10,442 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,336,800 134,924 45 100,000 15,641 16 359 165,076 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 155,000 758,700 138,309 89 80,000 73,992 93 2,339 16,691 7309 DAF TANKS RENOVATION 966,550 690,000 885,785 92 500,000 755,491 151 18,365 80,765 7316 SLUDGE 13LENDNG TNK REPAIR 200,000 0 117,274 59 0 90,268 0 11,990 82,726 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 13,306,489 77 7,084,000 4,225,963 60 262,362 3,987,061 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 566,136 94 10,000 16,847 169 2,829 33,864 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,268,100 1,193,782 96 50,000 86,363 173 1,143 56,218 7310 TP PIPING RENOV. PH 8 100,000 1,750,000 107,203 107 150,000 20,280 14 2,543 7,203- 7319 LABORATORY UPGRD & REPAIR 98,000 438,000 1,869 2 48,000 1,869 4 859 96,131 7320 PLANT ENERGY OPTIMIZATION 90,000 90,000 6,091 7 15,000 6,091 41 6,091 83,909 SUB -TOTAL : 2,138,000 4,117,400 1,875,081 88 273,000 131,450 48 13,465 262,919 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,299,270 1,300,000 1,275,629 98 60,000 23,351 39 668 23,641 SUB -TOTAL 1,299,270 1,300,000 1,275,629 98 60,000 23,351 39 668 23,641 UNALLOCATED AUTHORIZATIONS 3,572,700 0 PROGRAM CONTINGENCY 174,300 0 Treatment Plant 27,450,820 41,609,200 18,885,051 69 8,134,000 4,654,358 57 318,571 8,565,769 0?1 PREPARED 1/12/15, 13:53:53 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD 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 RENOVATION 5982 PIPE BURST BLANKET 828,000 687,200 672,790 81 75,000 20,505 27 1,068 155,210 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 472,000 372,200 121,674 26 75,000 8,052 11 2,974 350,326 8404 LAFAYETTE SEWER RENOV PH8 2,435,000 2,304,500 2,332,632 96 5,000 102,231- 45- 4,094 102,368 8405 2013 CIPP PROJECT 2,978,000 2,978,000 2,969,056 100 50,000 253,026 506 0 8,944 8410 CATHODIC PROT SYS REPL 200,000 806,900 185,909 93 50,000 81,049 162 5,812 14,091 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 2,065,285 68 2,675,000 1,438,694 54 35,952 954,715 8413 WCK SEWER REN., PH 10 3,884,000 3,373,700 2,652,611 68 2,700,000 1,846,785 68 46,615 1,231,389 8415 MARTINEZ PH 4 SEWER REN. 523,000 2,276,400 505,653 97 1,700,000 288,913 17 57,980 17,347 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 3,350,000 505,697 78 450,000 222,612 50 8,572 144,303 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 3,250,000 100,746 67 100,000 8,413 8 2,330 49,254 8424 CIPP- LINING PHASE 1 250,000 3,800,000 63,157 25 800,000 63,157 8 12,153 186,843 8425 CATS. PROT. SYSTEMS PH 1 559,000 500,000 58,652 11 450,000 58,652 13 24,066 500,348 8426 LAFAYETTE SEWER REN.PH 10 55,000 3,505,000 15,155 28 55,000 15,155 28 1,281 39,845 SUB -TOTAL : 16,604,000 37,677,300 12,579,248 76 9,385,000 4,213,393 45 202,897 4,024,752 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 350,000 951,100 199,798 57 250,000 51,402 21 6,987 150,202 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 182,686 57 140,000 82,368 59 13,293 137,314 SUB -TOTAL 1,122,500 3,006,600 610,982 54 600,000 133,770 22 20,280 511,518 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 700,000 6,481,000 788,825 113 800,000 209,750 26 124,177 88,825- 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,480,862 86 700,000 460,930 66 76,779 239,138 SUB -TOTAL 2,420,000 9,962,000 2,269,687 94 1,500,000 670,680 45 200,956 150,313 PUMPING STATIONS 5941 PS EQUIP 6 PIPING REPL 640,000 782,500 585,474 92 10,000 16,681 167 0 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 549,000 305,000 565,741 103 245,000 398,972 163 12,990 16,741- 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 31,191 31 100,000 31,191 31 15,708 68,809 SUB -TOTAL : 1,439,000 2,038,500 1,202,453 84 955,000 446,844 47 28,698 236,547 SUBSTANTIALLY COMPLETE Is PREPARED 1/12/15, 13:53:53 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT , PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,455,102- 97 5,000 81,136 623 1,068 107,898 SUB -TOTAL : 3,563,000 3,563,000 3,455,102 97 5,000 81,136 623 1,068 107,898 UNALLOCATED AUTHORIZATIONS 11,780,000 0 PROGRAM CONTINGENCY 907,000 0 Collection System 37,835,500 56,247,400 20,117,472 53 12,445,000 5,545,823 45 453,899 17,718,028 15 PREPARED 1/12/15, 13:53:53 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 12/31/2014 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 76,215 12 617,200 76,215 12 0 540,985 9999 CAPITAL PROTECT CLEARING 0 38,300 60,020- 0 2,800 21- 1- 4,128- 60,020 SUB -TOTAL : 617,200 655,500 16,195 3 620,000 76,194 12 4,128- 601,005 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 1,001,400 487,333 65 300,000 42,411 14 9,076 262,667 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 30,875 3 1,000,000 30,875 3 15,460 969,125 8242 CMMS REPLACEMENT 60,000 0 2,047 3 0 2,047 0 2,047 57,953 SUB -TOTAL 2,310,000 7,023,700 742,699 32 1,450,000 75,333 5 26,583 1,567,301 PROTECTS 8207 GENERAL SECURITY ACCESS 60,000 103,000 47,616 79 45,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 933,000 - 1,018,000 877,416 94 100,000 37,017 37 7,895 55,584 8230 CAPITAL LEGAL SERVICES 210,000 407,900 86,922 41 70,000 7,637 11 1,466 123,078 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 171,894 86 30,000 10,790 36 213 28,106 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 96,342 69 65,000 37,445 58 1,160 43,658 8237 BUFFER & RENTAL PROP. IMP 90,000 279,000 39,541 44 39,000 12,493 32 4,239 50,459 8239 POD OFFICE IMPROVEMENTS 100,000 490,000 22,276 22 100,000 22,276 22 8,473 77,724 SUB -TOTAL : 2,067,000 4,439,300 1,590,357 77 499,000 139,763 28 23,446 476,643 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000 363,713 52 700,000 363,713 52 59,336 336,287 SUB -TOTAL 700,000 3,540,000 363,713 52 700,000 363,713 52 59,336 336,287 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,619,428 100 1,100,000 116,469 11 24,369 26,572 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 5,873,103 99 1,000 25,518 552 357 67,897 SUB -TOTAL : 12,806,000 11,705,500 12,711,300 99 1,121,000 141,987 13 24,726 94,700 COMPLETED PROJECTS 8514 2013 -14 EQUIP & VEHICLES 859,085 859,085 859,085 100 0 401,299 0 0 0 SUB -TOTAL : 859,085 859,085 859,085 100 0 401,299 0 0 0 PREPARED 1/12/15, 13:53:53 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 ________________________________________________________________________________________________________ _______________________________ 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 ________________________________________________________________________________________________________ _______________________________ UNALLOCATED AUTHORIZATIONS 852,790 0 PROGRAM CONTINGENCY 173,825 0 General Improvements 20,385,900 28,223,085 16,283,349 80 4,390,000 1,198,289 27 129,963 4,102,551 C� PREPARED 1/12/15, 13:53:53 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 50$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2014 --------------------------------------------------------------------------------------------------------------------------------------- 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 7259 RECYCLED WATER PLANNING 1,757,500 1,675,200 1,757,192 100 50,000 56,804 114 6,178 308 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 1,396,400 311,522 52 80,000 27,797 35 4,994 283,478 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 73,637 34 50,000 38,577 77 5,300 146,363 SUB -TOTAL : 2,872,500 5,059,200 2,417,290 84 182,000 123,178 68 16,472 455,210 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,268,300 3,761,206 96 370,000 63,575 17 13,681 153,794 SUB -TOTAL : 3,915,000 4,268,300 3,761,206 96 370,000 63,575 17 13,681 153,794 UNALLOCATED AUTHORIZATIONS 541,025 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,178,496 84 552,000 186,753 34 30,153 1,178,504 GRAND TOTAL 93,029,220 135,407,185 61,464,368 0 25,521,000 11,585,223 0 932,586 31,564,852 w CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS DECEMBER, 2014 INVESTMENTS (cents omitted) INTEREST INCOME (2,000,000) (4) 50,100,000 13,500,000 38,600,000 50,100,000 50,153,854 100.00% 4,548.86 22,264.62 26,813.48 (3) (5) (6) 4,131.86 4,131.86 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of December, 2014 was 0.265 %. (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 0.265 %. (4) The market value of the portfolio on December 31, 2014 was $50,153,854. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 4,548.86 26,396.48 30,945.34 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 -2/90 - - -- 1 (1) 45,600,000 13,500,000 (2,000,000) 45,600,000 45,654,110 91.02% 4,335.11 22,264.62 26,599.73 34,100,000 901 Union Bank of CA NCD 12/26/14 07/24/15 174 0.28 2,250,000 0 2,250,000 2,250,000 2,249,744 4.49% 105.00 0.00 105.00 902 Toyota Motor Credit Comm Pa 12/26/14 07/24/15 174 0.29 2,250,000 0 2,250,000 2,250,000 2,250,000 4.49% 108.75 0.00 108.75 (2,000,000) (4) 50,100,000 13,500,000 38,600,000 50,100,000 50,153,854 100.00% 4,548.86 22,264.62 26,813.48 (3) (5) (6) 4,131.86 4,131.86 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of December, 2014 was 0.265 %. (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 0.265 %. (4) The market value of the portfolio on December 31, 2014 was $50,153,854. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 4,548.86 26,396.48 30,945.34 PREPARED 1/12/15, 13:40:56 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2014 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE -- -- ------- -- --- ------------- --- - -------------------------------------------------------------------------------------------------- CURRENT ASSETS CASH 78,240.61 TEMPORARY INVESTMENTS 4,400,000.00 ACCRUED INTEREST A/R 2,868.44 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS 4,481,478.72 LIABILITIES DUE TO R/E .00 DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,000,000.00 - 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 652 311.23 REVENUE SUMMARY 655,,260.16- TOTAL FUND EQUITY 3,481,478.72- -------- - - - - -- TOTAL LIABILITIES AND FUND EQUITY 4,481,478.72 - -------------- PREPARED 01/12/15, 13:38:52 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 - HRW SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 06/2015 PERIOD ENDING: 12/31/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance & Budget Actual Variance S BUDGET % 231 215 16- 6.93- 1,386 1,144 242- 17.46- 2,780 41.15 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 231 215 16- 6.93- 1,386 1,144 242- 17.46- 2,780 41.15 556 516 40- 7.19- 3,336 2,744 592- 17.75- 6,680 41.08 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 556 516 40- 7.19- 3,336 2,744 592- 17.75- 6,680 41.08 200 259 59 29.50 1,200 1,373 173 14.42 2,410 56.97 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 650,000 650,000 0 .00 650,000 100.00 0 0 0 .00 0 0 0 .00 33,100 .00 200 ------ - - - - -- 259 ------- - - - - -- 59 29.50. 651,200 651,373 173 .03 685,510 95.02 987 ------ 990 - - - - -- --- 3 - - - - -- ------ .30 - - - - -- 655,922 ------ - - - - -- ------ 655,260 - - - - -- --- 662- - - - - -- ------ .10- - - - - -- 694,970 --- - - - - -- 94.29 Q PREPARED 01/12/15, 13:38:48 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 06/2015 PERIOD ENDING: 12/31/14 - - - - -- MONTH- TO-DATE -- - - - - -- - - - - -- YEAR -TO -DATE - - - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4,166 39,994 35,828- 860.01- 24,996 92,779 67,783- 271.18- 50,000 185.56 3,333 1,731 1,602 48.06 19,998 14,646 5,352 26.76 40,000 36.62 2,083 0 2,083 100.00 12,498 33,475 20,977- 167.84- 25,000 133.90 9,582 41,725 32,143- 335.45- 57,492 140,900 83,408- 145.08- 115,000 122.52 0 0 0 .00 0 0 0. .00 0 .00 4,166 4,233 67- 1.61- 24,996 34,701 9,705- 38.83- 50,000 69.40 416 0 416 100.00 2,496 0 2,496 100.00 5,000 .00 4,582 4,233 349 7.62 27,492 34,701 7,209- 26.22- 55,,000 63.09 416 0 416 100.00 2,496 0 2,496 100.00 5,000 .00 416 153 263 63.22 2,496 153 2,343 93.87 5,000 3.06 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 3,246 5,000 1,754- 54.04- 6,500 76.92 0 0 0 .00 0 0 0 .00 0 .00 1,373 153 1,220 88.86 483,238 476,711 6,527 - - - -- 1.35 --- - - - - -- ------ 491,500 - - - - -- 96.99 --- - - - - -- ------ - - - - -- 15,537 ------- - - - - -- ------ 46,111 - - - - -- 30,574- --- - - - - -- ------ 196.78- - - - - -- 568,222 ------ - - - - -- ------ 652,311 - 84,089- 14.80- 661,500 98.61 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS DECEMBER, 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 10199- - - - - - -- 1 (1) 4,400,000 4,400,000 4,400,000 4,405,221 100.00% 990.30 4,388.20 5,378.50 (3) 4,400,000 4,400,000 0 4,400,000 4,405,221 100.00% 990.30 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of December, 2014 was 0.265 %. (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 0.265 %. (4) The market value of the portfolio on December 31, 2014 was $4,405,221. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 4,388.20 5,378.50 (62.68) (62.68) 990.30 4,325.52 5,315.82 0) PREPARED 1/12/15, 13:40:56 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 6/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2014 ----- --- ------------ ----------- ---------------------------------------------------------------------------------------------------- 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 65,090,815.12 DUE FROM SIC 360,045.29 DUE FROM S/I .00 TOTAL ASSETS -------------- 70,871,114.78 -------- - - - - -- -------------- 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 5,535,647.00- TOTAL FUND EQUITY 5,263,421.14- -------------- TOTAL LIABILITIES AND FUND EQUITY 70,871,114.78 - -------------- -------------- PREPARED 01/12/15, 13:38:46 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 06/2015 PERIOD ENDING: 12/31/2014 - - -- -- 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 2009 BOND INTEREST INCOME 0 0 0 - .00 0 0 0 .00 40,700 .00 4600 TAX REVENUE 5,535,647 5,535,647 0 .00 5,535,647 5,535,647 0 .00 5,535,647 100.00 * REVENUE 5,535,647 ------ 5,535,647 0 .00 5,535,647 5,535,647 0 .00 5,576,347 - -- --- 99.27 - - - - -- - - - - -- 5,535,647 ------- - - - - -- ------ - - - - -- --- - - 5,535,647 0 - - -- ------ .00 - - - - -- 5,535,647 ------ - - - - -- ------ 5,535,647 - - - - -- 0 --- - - - - -- .00 ------ - - - 5,576,347 99.27 0-7; PREPARED 01/12/15, 13:38:43 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 06/2015 PERIOD ENDING: 12/31/2014 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance BUDGET % 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 OEM