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05. Financial Statements and Investment Reports
S' CENTRAL CONTRA COSTA SANITARY DISTRICT February 11, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Van ce Analysis The following are brief year -to -date variance explanations at major category levels through period ending January, 2015: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 42,066,386 41,381,598 684,788 Lower due to budgeted positions that are not yet filled. Chemicals 905,396 738,761 166,635 n Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Utilities 2,552,145 2,099,646 452,499 Lower due to delay in invoices. Repairs & Maintenance 2,900,030 2,116,703 783,327 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 589,589 432,003 157,586 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional & Legal Svc 314,587 190,129 124,458 Both Professional and Legal expenses are lower than budgeted so far this fiscal year. Outside Services 1,868,462 1,490,867 377,595 Lower mostly due to lower than budgeted expense for Technical Services. Materials & Supplies 1,180,627 1,011,010 169,617 Operating and Safety Supplies lower than budgeted so far this fiscal year. Other Expenses 1,292,690 990,162 302,528 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 February 10, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO '� �t FROM: JAMIE KING SUBJECT: Sewer Construction evenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending January, 2015: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Recycled Water 0 1,030,000 1,030,000 EBMUD recycled water grant. Facilities Capacity Fees 3,435,831 4,018,748 582,917 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 Prepared by: J. Weeks January 2015 YEAR -TO -DATE Actual Budget Variance O & M Revenue 40,483 40,168 315 0.8% January 2015 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance Utilities O & M Expenses 7,031 6,522 (510) 51,187 54,437 3,249 -7.8% 6.0% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 685 Directors Fees & Expenses 30 Chemicals 167 Utilities 452 Repairs & Maintenance 783 Hauling & Disposal 157 Professional & Legal 124 Outside Services 378 Materials & Supplies 170 Other Expenses 302 3,249 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 3,249 PREPARED 2/10/15, 15:38:38 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2015 --- ------------------------------- - ------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------- ------- ------ --- --- ------ - -- - -- CURRENT ASSETS CASH 462,271.47 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 442,661.34 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,800.15 ACCOUNTS RECEIVABLE -COBRA 757.01 - A/R-SSC DIRECT BILL 525,797.00 COMPUTER PURCHASE PROGRAM 12,026.01 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE .00 PREPAID EXPENSES 947,039.27 PREPAID RETIREMENT 12,021,121.12 SUPPLIES & MATERIAL INV 2,028,825.19 DUE FROM SIC 100,581,706.78 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 117,131,063.50 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,812,127.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,196,084.95 ACC DEPR- BUILDINGS 9,158,947.67 - TREATMENT PLANT 303,606,835.06 ACC DEPR- TREATMENT PLANT 190,858,122.18 - PUMPING STATIONS 54,956,573.93 ACC DEPR- PUMPING STATIONS 26,503,493.34 - SEWAGE COLLECTION FACIL 318,206,017.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,025,825.89 ACC DEPR -FURN & EQUIP 6,473,326.95 - VEHICLES 6,721,030.87 ACC DEPR - VEHICLES 4,339,676.46 - RECY WATER INFRASTRUCTURE 17,127,656.00 ACCUM DEPRC -RECY WATER 6,527,310.63 - ACC DEPR- SEWAGE COL SYS 57,348,606.23 - ACC DEPR- OUTFALL 3,163,442.65 - CONTRIBUTED SEWER LINES 152,297,245.79 ACC DEPR - CONTRIB ASSETS 53,161,229.08 - CONSTRUCTION IN PROGRESS 27,508,157.78 TOTAL NET PROPERTY, PLANT & EQUIPMENT 608,583,266.92 TOTAL ASSETS 725,714,330.42 LIABILITIES DUE TO SIC 54,670,361.36- m PREPARED 2/10/15, 15:38:38 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 1/31/2015 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ - DUE TO S/I .00 DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 195,586.92 - SALES TAX PAYABLE 13,783.55 - ACCRUED WAGES PAYABLE 971,262.55- - 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 1,915,406.39 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,549.62 - WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 6.09 LIFE INS .00 DELTA DENTAL .00 POST EMP. BENEFIT -OPEB 36,678.49 CAFETERIA PLAN PAYABLE 11,477.40 - PERMIT CLEARING 180.00 - WORKERS' COMP INS PAYABLE 1,267.60 - ACCRUED COMPENSATED ABS. 3,626,031.90 - REFUNDABLE DEPOSITS 25,180.00 - 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- 51,187,259.18 40,482,987.93- 126,725,696.86- 598,988,633.56- -------------- 725,714,330.42- -------------- -------------- PREPARED 2/09/15, 13:51:22 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 -------------------------------------- --- -- --- ----- ----- --- - - - - -- - ----------------------------------------------------------------- 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 0 0 1,925- 13,866 0 0 27,500 5,800 1,000 45,833 166 1,000 7,916 833 6,000 29,000 0 0 2,000 0 0 4,000 9,583 166 140,797 10,074 0 6,817 0 16,891 0 0 32,014 8,635 986 88,475 100 2,181 14,249 730 5,060 30,169 0 64,138- 17,945 2 11,179 11,414 16,044 0 175,045 FUND TOTALS 154,663 191,936 5,717- 36.2- 110,537 178,589 0 .0 37,500,000 37,420,872 6,817 .0 1,052,800 1,146,702 1,925 100.0- 13,475- 1,353- 3,025 21.8 38,649,862 38,744,810 0 .0 0 0 0 .0 0 0 4,514 16.4 192,500 192,636 2,835 48.9 40,600 50,908 14- 1.4- 7,000 9,645 42,642 93.0 320,831 464,749 66- 39.8- 1,162 300 1,181 118.1 75,000 81,602 6,333 80.0 55,412 48,251 103- 12.4- 5,831 2,276 940- 15.7- 12,000 13,116 1,169 4.0 394,000 415.,984 0 .0 0 0 64,138- .0 181,500 164,165 15,945 797.3 14,000 52,838 2 .0 0 35- 11,179 .0 122,500 142,793 7,414 185.4 28,000 45,268 6,461 67.4 67,081 53,390 166 - 100.0- 1,162 292 34,248 24.3 68,052 61.6 189,500 94.2 79,128- .2- 68,227,800 54.8 93,902 8.9 1,052,800 108.9 12,122 90.0- 23,100- 5.9 94,948 .2 69,447,000 55 -8 0 .0 13,500,000 .0 0 .0 13,500,000 .0 136 .1 10,308 25.4 2,645 37.8 143,918 44.9 862- 74.2- 6,602 8.8 7,161- 12.9- 3,555- 61.0- 1,116 9.3 21,984 5.6 0 .0 17,335- 9.6- 38,838 277.4 35- .0 20,293 16.6 17,268 61.7 13,691- 20.4- 870- 74.9- 1,518,579 1,738,178 219,599 14.5 330,000 58.4 69,600 73.1 12,000 80.4 550,000 84.5 2,000 15.0 150,000 54.4 95,000 50.8 10,000 22.8 24,000 54.7 566,000 73.5 2,000 .0 103,000 159.4 24,000 220.2 90,000 .0 245,000 58.3 895,000 5.1 115,000 46.4 2,000 14.6 3,284,600 52.9 37,273 24.1 40,168,441 40,482,988 314,547 .8 86,231,600 46.9 PREPARED 2/10/15, 15:37:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 58$ OF YEAR LAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 -- --------------------- OBJ - ------ - -- - ---------- ------- - - - - ------ - --------------------------------------------- -- MONTH -TO- DATE------- - - - - -- ------------------------------- -------- - - - - -- YEAR -TO- DATE-------- -- - - -- ANNUAL NO ------------------- ACCOUNT TITLE ------------------------------- BUDGET ACTUAL - - - VARIANCE ---------------------- % BUDGET - ---------------- ACTUAL - ---------------- VARIANCE $ BUDGET - - - ------------- $ 0101 SALARIES & WAGES- MGMNT. 197,381 180,621 16,760 8.5 1,381,667 1,197,136 184,531 13.4 2,368,609 50.5 0102 SALARIES & WAGES -NON MGMT 2,109,937 2,021,766 88,171 4.2 14,769,559 13,926,728 842,831 5.7 25,319,409 55.0 0103 SALARIES & WAGES -COMP ABS 25,000 17,356 7,644 30.6 175,000 182,223 7,223- 4.1- 300,000 60.7 0105 OVERTIME 79,829 98,402 18,.573- 23.3- 558,803 557,553 1,250 .2 958,128 58.2 0106 STANDBY PAID 18,417 25,086 6,669- 36.2- 128,919 136,749 7,830- 6.1- 221,023 61.9 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 320,229- 0 320,229 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,343,231 41,586 1.7 16,693,719 16,000,389 693,330 4.2 28,618,169 55.9 0201 WORKERS' COMPENSATION INS 42,012 34,704 7,308 17.4 294,084 240,937 53,147 18.1 504,377 47.8 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 15,000 5,272 9,728 64.9 30,000 17.6 0203 FEDERAL MEDICARE TAX 33,368 33,265 103 .3 233,576 228,715 4,861 2.1 400,644 57.1 0204 MEDICAL & HEALTH INSUR 881,849 816,960 64,889 7.4 6,172,943 5,859,714 313,229 5.1 10,582,456 55.4 0205 RETIREMENT CONTRIBUTION 1,709,748 1,667,526 42,222 2.5 16,968,236 16,198,128 770,108 4.5 25,517,180 63.5 0206 DEFERRED COMP. CONTRIB 136,695 144,288 7,593- 5.6- 956,865 899,504 57,361 6.0 1,640,588 54.8 0207 DENTAL INSURANCE 80,900 78,765 2,135 2.6 566,300 537,424 28,876 5.1 971,098 55.3 0208 LONG -TERM DISABILITY INS 6,332 5,736 596 9.4 44,324 38,320 6,004 13.5 76,199 50.3 0209 LIFE INSURANCE 19,550 9,245 10,305 52.7 136,850 63,229 73,621 53.8 234,846 26.9 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 -100.0 754,824- 0 754,824 -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 2,802,622 2,790,489 12,133 .4 27,593,354 26,867,571 725,783 2.6 41,833,388 64.2 0250 CAPITALIZED ADM OVERHEAD 317,241- 155,498- 161,743- 51.0 2,220,687- 1,486,362- 734,325- 33.1 3,806,958- 39.0 CAPITALIZED ADM OVERHEAD 317,241- 155,498- 161,743- 51.0 2,220,687- 1,486,362- 734,325- 33.1 3,806,958- 39.0 TOTAL LABOR CHARGES 4,870,198 4,978,222 108,024- 2.2- 42,066,386 41,381,598 684,788 1.6 66,644,599 62.1 0301 DIRECTOR MEETING FEES 5,435 4,129 1,306 24.0 38,045 30,920 7,125 18.7 65,224 47.4 0302 BOARD TRAINING AND CONF 5,333 3,637 1,696 31.8 37,331 15,663 21,668 58.0 64,000 24.5 0303 BOARD HEALTH BENEFITS 5,881 4,753 1,128 19.2 41,167 39,797 1,370 3.3 70,576 56.4 DIRECTOR FEES & EXPENSES 16,649 12,519 4,130 24.8 116,543 86,380 30,163 25.9 199,800 43.2 0402 LIME 29,166 35,829 6,663- 22.8- 204,162 193,145 11,017 5.4 350,000 55.2 0403 POLYMER 37,499 3,873 33,626 89.7 231,660 109,530 122,130 52.7 450,000 24.3 0404 BOILER CHEMICALS 5,833 18,214 12,381 - 212.3- 40,831 48,794 7,963- 19.5- 70,000 69.7 0406 OTHER CHEMICALS 43,333 64,634 21,301- 49.2- 303,331 281,108 22,223 7.3 520,000 54.1 0407 HYPOCHLORITE 17,916 17,175 741 4.1 125,412 106,184 19,228 15.3 215,000 49.4 CHEMICALS 133,747 139,725 5,978- 4.5- 905,396 738,761 166,635 18.4 1,605,000 46.0 0501 ELECTRICAL 132,756 119,743 13,013 9.8 879,292 616,909 262,383 29.8 1,593,100 38.7 0502 NATURAL GAS 199,707 180,054 19,653 9.8 1,201,866 1,164,745 37,121 3.1 2,396,500 48.6 0503 LAND -FILL GAS 37,500 25,076 12,424 33.1 225,000 118,880 106,120 47.2 450,000 26.4 0504 WATER 8,435 12,867 4,432- 52.5- 59,045 46,476 12,569 21.3 101,250 45.9 0505 TELEPHONE 26,706 49,546 22,840- 85.5- 186,942 152,636 34,306 18.4 320,500 47.6 UTILITIES 405,104 387,286 17,818 4.4 2,552,145 2,099,646 452,499 17.7 4,861,350 43.2 r PREPARED 2/10/15, 15:37:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 1/31/2015 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 13,752 7,302- 113.2- 45,150 27,977 17,173 38.0 77,400 36.1 0602 VEHIC /EQUIP REPAIR MAINT 11,666 10,266 1,400 12.0 81,662 69,016 12,646 15.5 140,000 49.3 0603 GENERAL REPAIRS & MAINT 90,369 87,560 2,809 3.1 632,583 556,472 76,111 12.0 1,084,500 51.3 0604 OUTSIDE REPAIRS & MAINT. 250,891 374,718 123,827- 49.4- 1,756,237 1,113,456 642,781 36.6 3,010,851 37.0 0605 COMPUTER REPAIRS & MAINT 41,164 96,948 55,784- 135.5- 375,648 335,647 40,001 10.6 584,011 57.5 0606 REAL PROPERTY REPAIRS 1,250 4,110 2,860 - 228.8- 8,750 14,135 5,385- 61.5- 15,000 94.2 REPAIRS & MAINTENANCE 401,790 587,354 185,564- 46.2- 2.,900,030 2,116,703 783,327 27.0 4,911,762 43.1 0701 ASH REMOVAL 12,666 20,297 7,631- 60.2- 88,662 84,499 4,163 4.7 152,000 55.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 14,581 0 14,581 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 684 6,816 90.9 52,500 4,042 48,458 92.3 90,000 4.5 0704 JANITORIAL & REFUSE REMOV 24,122 63,702 39,580- 164.1- 168,854 165,920 2,934 1.7 289,500 57.3 0705 SPOILS REMOVAL 50 0 50 100.0 350 52 298 85.1 30,000 .2 0706 HAZARDOUS WASTE DISPOSAL 33,640 110,286 76,646 - 227.8- 235,480 177,490 57,990 24.6 403,700 44.0 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 29,162 0 29,162 100.0 50,000 .0 HAULING & DISPOSAL 84,227 194,969 110,742- 131.5- 589,589 432,003 157,586 26.7 1,040,200 41.5 0801 PROFESSIONAL SERVICES 11,961 2,262 9,699 81.1 83,727 46,356 37,371 44.6 143,550 32.3 0802 LEGAL SERVICES -BOARD 6,666 8,674 2,008- 30.1- 46,662 33,712 12,950 27.8 80,000 42.1 0803 LEGAL SERVICES -STAFF 26,314 32,968 6,654- 25.3- 184,198 110,061 74,137 40.2 315,850 34.8 PROFESSIONAL & LEGAL SERV 44,941 43,904 1,037 2.3 314,587 190,129 124,458 39.6 539,400 35.2 0901 OUTSIDE SAFETY SERVICES 8,431 346 8,085 95.9 59,017 25,409 33,608 56.9 101,200 25.1 0902 TECHNICAL SERVICES 232,821 371,904 139,083- 59.7- 1,629,747 1,275,038 354,709 21.8 2,794,020 45.6 0903 DATA PROCESSING SERVICES 25 0 25 100.0 175 0 175 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 10,782 8,084 2,698 25.0 123,474 164,986 41,512- 33.6- 311,400 53.0 0905 REPROGRAPHIC SERVICES 674 0 674 100.0 4,718 1,032 3,686 78.1 8,101 12.7 0906 RECRUITMENT 7,333 5,970 1,363 18.6 51,331 24,402 26,929 52.5 88,000 27.7 OUTSIDE SERVICES 260,066. 386,304 126,238- 48.5- 1,868,462 1,490,867 377,595 20.2 3,303,021 45.1 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 21,144 6,076- 40.3- 105,476 105,896 420- .4- 180,880 58.5 1102 GASOLINE, OIL & FUEL 22,666 28,814 6,148- 27.1- 158,662 140,735 17,927 11.3 272,000 51.7 1103 OPERATING SUPPLIES 103,704 129,451 25,747- 24.8- 725,928 627,346 98,582 13.6 1,244,610 50.4 1104 OPERATING FUEL 2,750 167 2,583 93.9 19,250 9,893 9,357 48.6 33,000 30.0 1105 LABORATORY SUPPLIES 12,957 12,374 583 4.5 90,699 85,697 5,002 5.5 155,500 55.1 1106 SAFETY SUPPLIES 11,516 11,162 354 3.1 80,612 38,871 41,741 51.8 138,325 28.1 1108 INVENTORY OVER /SHORT 0 54 54- .0 0 2,572 2,572- .0 0 .0 MATERIALS & SUPPLIES 168,661 203,166 34,505- 20.5- 1,180,627 1,011,010 169,617 14.4 2,024,315 49.9 1201 RENTS & LEASES 14,198 12,264 1,934 13.6 104,560 67,165 37,395 35.8 170,501 39.4 1202 PUBLIC AGENCY FEES 27,290 15,088 12,202 44.7 268,460 239,727 28,733 10.7 487,410 49.2 1203 PUBLIC INFORMATION 28,040 29,129 1,089- 3.9- 196,280 171,581 24,699 12.6 336,500 51.0 PREPARED 2/10/15, 15:37:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY -- ---- ------ --- DISTRICT PERIOD ENDING: 1/31/2015 - - -- - - ---- - ------ ----- --- OBJ -- - -- --- - ---------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - --- ----- ------ ----- - -- YEAR -TO- DATE-------- - ----- - - - -- --- - ANNUAL NO ACCOUNT TITLE ----------------------------------------------------------- BUDGET ACTUAL VARIANCE ------------------------------- % BUDGET ACTUAL ------------ VARIANCE - --------------- % BUDGET ------------ % 1204 TUITION REIMBURSEMENT 5,111 4,065 1,046 20.5 35,777 13,363 22,414 62.6 61,370 21.8 1205 TECH TRAIN, CONF & MEETS 37,241 12,958 24,283 65.2 260,687 123,772 136,915 52.5 446,995 27.7 1206 CERTIFICATION & LICENSES 1,999 1,299 700 35.0 13,993 9,217 4,776 34.1 24,023 38.4 1207 CLAIMS 41 0 41 100.0 287 0 287 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,662 125 2,537 95.3 18,634 11,950 6,684 35.9 32,073 37.3 1209 MILEAGE REIMBURSEMENTS 813 885 72- 8.9- 5,691 3,811 1,880 33.0 9,840 38.7 1210. PUBLIC NOTICES 507 0 507 100.0 3,549 3,108 441 12.4 6,100 51.0 1211 OUTSIDE ORGANIZATION FEES 7,253 16,024 8,771- 120.9- 308,227 315,028 6,801- 2.2- 362,664 86.9 1212 EMPLOYEE MEMBERSHIPS 3,346 3,266 80 2.4 23,422 19,990 3,432 14.7 40,271 49.6 1213 MISCELLANEOUS 3,131 2,443 688 22.0 21,917 10,830 11,087 50.6 37,700 28.7 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 31,206 0 31,206 100.0 53,500 .0 OTHER EXPENSES 136,090 97,546 38,544 28.3 1,292,690 990,162 302,528 23.4 2,419,448 40.9 NET EXPENSES 6,521,473 7,030,995 509,522- 7.8- 54,436,455 51,187,259 3,249,196 6.0 88,198,895 58.0 TOTAL EXPENSE 6,521,473 7,030,995 509,522- 7.8- 54,436,455 51,187,259 3,249,196 6.0 88,198,895 58.0 PREPARED 2/10/15, 15:37:40 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 1/31/2015 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 464,125 412,424 51,701 11.1 3,248,875 '2,922,610 326,265 10.0 5,569,575 52.5 EMPLOYEE BENEFITS 863,689 777,988 85.,701 9.9 9,987,187 9,398,116 589,071 5.9 14,531,129 64.7 CAPITALIZED ADM OVERHEAD 4,306- 751- 3,555- 82.6 30,142- 9,868- 20,274- 67.3 51,673- 19.1 DIRECTOR FEES & EXPENSES 16,649 12,519 4,130 24.8 116,543 86,380 30,163 25.9 199,800 43.2 UTILITIES 8,208 15,544 7,336- 89.4- 57,456 38,272 19,184 33.4 98,500 38.9 REPAIRS & MAINTENANCE 31,104 26,278 4,826 15.5 305,228 244,579 60,649 19.9 463,300 52.8 PROFESSIONAL & LEGAL SERV 35,854 33,427 2,427 6.8 250,978 140,394 110,584 44.1 430,300 32.6 OUTSIDE SERVICES 105,412 133,100 27,688- 26.3- 785,884 732,594 53,290 6.8 1,447,000 50.6 SELF- INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 13,670 75 .5 96,215 81,287 14,928 15.5 165,005 49.3 OTHER EXPENSES 50,347 37,108 13,239 26.3 371,429 258,382 113,047 30.4 973,390 26.5 ADMINISTRATION 1,584,827 1,461,307 123,520 7.8 15,839,653 14,542,746 1,296,907 8.2 24,476,326 59.4 SALARIES & WAGES 517,453 567,578 50,125- 9.7- 3,622,171 3,651,945 29,774- .8- 6,209,497 58.8 EMPLOYEE BENEFITS 508,835 586,059 77,224- 15.2- 4,653,773 4,818,839 165,066- 3.5- 7,198,311 66.9 CAPITALIZED ADM OVERHEAD 292,466- 144,766- 147,700- 50.5 2,047,262- 1,394,816- 652,446- 31.9 3,509,606- 39.7 UTILITIES 15,747 20,793 5,046- 32.0- 110,229 93,416 16,813 15.3 189,000 49.4 REPAIRS & MAINTENANCE 16,335 81,609 65,274- 399.6- 114,345 119,596 5,251- 4.6- 196,061 61.0 HAULING & DISPOSAL 39,264 113,796 74,532- 189.8- 274,848 186,987 87,861 32.0 471,200 39.7 PROFESSIONAL & LEGAL SERV 8,255 9,998 1,743- 21.1- 57,785 46,899 10,886 18.8 99,100 47.3 OUTSIDE SERVICES 74,287 117,092 42,805- 57.6- 520,009 427,582 92,427 17.8 891,500 48.0 MATERIALS & SUPPLIES 17,001 26,656 9,655- 56.8- 119,007 98,485 20,522 17.2 204,110 48.3 OTHER EXPENSES 22,446 32,094 9,648- 43.0- 161,022 118,250 42,772 26.6 280,376 42.2 ENGINEERING 927,157 1,410,909 483,752- 52.2- 7,585,927 8,167,183 581,256- 7.7- 12,229,549 66.8 SALARIES & WAGES 464,613 450,719 13,894 3..0 3,252,291 3,265,987 13,696- .4- 5,575,455 58.6' "'+ EMPLOYEE BENEFITS 504,468 484,284 20,184 4.0 4,534,009 4,460,355 73,654 1.6 7,056,781 63.2 CAPITALIZED ADM OVERHEAD 9,929- 1,149- 8,780- 88.4 69,503- 22,527- 46,976- 67.6 119,158- 18.9 UTILITIES 11,406 14,437 3,031- 26.6- 79,842 75,547 4,295 5.4 136,900 55.2 REPAIRS & MAINTENANCE 151,675 119,284 32,391 21.4 1,061,725 632,858 428,867 40.4 1,820,151 34.8 HAULING & DISPOSAL 7,633 21,434 13,801- 180.8- 53,431 49,859 3,572 6.7 121,000 41.2 PROFESSIONAL & LEGAL SERV 416 306 110 26.4 2,912 1,206 1,706 58.6 5,000 24.1 OUTSIDE SERVICES 6,757 10,931 4,174- 61.8- 47,299 32,869 14,430 30.5 81,121 40.5 MATERIALS & SUPPLIES 62,904 72,569 9,665- 15.4- 440,328 403,944 ,36,384 8.3 754,900 53.5 OTHER EXPENSES 15,406 21,165 5,759- 37.4- 113,016 89,042 23,974 21.2 184,970 48.1 COLLECTION SYSTEM OPS. 1,215,349 1,193,980 21,369 1.8 9,515,350 8,989,140 526,210 5.5 15,617,120 57.6 SALARIES & WAGES 857,273 829,167 28,106 3.3 6,000,911 5,573,928 426,983 7.1 10,287,397 54.2 EMPLOYEE BENEFITS 852,073 858,835 6,762- .8- 7,741,793 7,468,942 272,851 3.5 12,002,739 62.2 CAPITALIZED ADM OVERHEAD 10,038- 8,832- 1,206- 12.0 70,266- 57,815- 12,451- 17.7 120,494- 48.0 CHEMICALS 98,747 83,700 15,047 15.2 660,396 508,965 151,431 22.9 1,185,000 43.0 UTILITIES 326,490 255,112 71,378 21.9 2,001,847 1,607,881 393,966 19.7 3,917,900 41.0 REPAIRS & MAINTENANCE 183,473 328,768 145,295- 79.2- 1,284,311 932,828 351,483 27.4 2,201,800 42.4 HAULING & DISPOSAL 36,747 58,160 21,413- 58.3- 257,229 190,084 67,145 26.1 441,000 43.1 PROFESSIONAL & LEGAL SERV 416 173 243 58.4 2,912 1,630 1,282 44.0 5,000 32.6 OUTSIDE SERVICES 67,352 117,360 50,008- 74.2- 471,464 254,826 216,638 46.0 808,300 31.5 MATERIALS & SUPPLIES 71,028 88,442 17,414- 24.5- 497,196 408,579 88,617 17.8 852,500 47.9 OTHER EXPENSES 44,659 7,179 37,480 83.9 624,599 503,483 121,116 19.4 941,895 53.5 PREPARED 2/10/15, 15:37:40 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 21,025- ------------------------------------------------------------------------------------------------------------------------------------ ------------- 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 2,528,220 81,353 73,557 502- 35,000 43,253 19,203 583 6,258 3,983 3,232 265,920 2,618,064 83,343 83,323 0 56,025 81,400 31,415 1,579 7,821 1,829 0 346,735 89,844- 3.6- 19,472,392 17,393,331 1,990- 2.4- 569,471 585,919 9,766- 13.3- 676,592 721,319 502 -100.0 3,514- 1,336- 21,025- 60.1- 245,000 229,796 38,147- 88.2- 302,771 284,530 12,212- 63.6- 134,421 186,842 996 - 170.8- 4,081 5,073 1,563- 25.0- 43,806 42,996 2,154 54.1 27,881 18,715 3,232 100.0 22,624 21,005 80,815- 30.4- 2,023,133 2,094,859 2,079,061 10.7 32,523,037 53.5 16,448- 2.9- 976,245 60.0 44,727- 6.6- 1,044,428 69.1 2,178- 62.0 6,027- 22.2 15,204 6.2 420,000 54.7 18,241 6.0 519,050 54.8 52,421- 39.0- 230,450 81.1 992- 24.3- 7,000 72.5 810 1.8 75,100 57.3 9,166 32.9 47,800 39.2 1,619 7.2 38,817 54.1 71,726- 3.5- 3,352,863 62.5 6,521,473 7,030,995 509,522- 7.8- 54,436,455 51,187,259 3,249,196 6.0 88,198,895 58.0 PREPARED 2/10/15, 15:37:40 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 1/31/2015 79,829 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ----------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % ------------------------------- BUDGET $ 0101 SALARIES & WAGES- MGMNT. 197,381 0102 SALARIES & WAGES -NON MGMT 2,109,937 0103 SALARIES & WAGES -COMP ABS 25,000 0105 OVERTIME 79,829 0106 STANDBY PAID 18,417 0110 SALARY VACANCY 45,747- 0150 CAPITALIZED SALARIES 263,136 0151 OVERTIME 10,537 0152 SALARY VACANCY 4,832 - SALARIES & WAGES 2,653,658 0201 WORKERS' COMPENSATION INS 43,684 0202 STATE UNEMPLOYMENT INSUR 0 0203 FEDERAL MEDICARE TAX 37,028 0204 MEDICAL & HEALTH INSUR 926,436 0205 RETIREMENT CONTRIBUTION 1,900,343 0206 DEFERRED COMP. CONTRIB 151,783 0207 DENTAL INSURANCE 85,428 0208 LONG -TERM DISABILITY INS 7,017 0209 LIFE INSURANCE 20,598 0211 ACCRUED COMPENSATED ABS. 0 0212 BENEFIT VACANCY 107,832- 0213 OPEB CONTRIBUTION 0 EMPLOYEE BENEFITS 3,064,485 180,621 2,021,766 17,356 98,402 25,086 0 128,343 689 0 2,472,263 35,276 0 35,089 840,461 1,755,992 151,800 80,987 6,130 9,611 0 0 0 2,915,346 16,760 8.5 1,381,667 1,197,136 88,171 4.2 14,769,559 13,926,728 7,644 30.6 175,000 182,223 18,573- 23.3- 558,803 557,553 6,669- 36.2- 128,919 136,749 45,747 -100:0 320,229- 0 134,793 51.2 1,841,952 1,242,463 9,848 93.5 73,759 26,142 4,832 -100.0 33,824- 0 181,395 6.8 18,575,606 17,268,994 8,408 19.2 305,788 247,989 0 .0 15,000 5,272 1,939 5.2 259,196 246,361 85,975 9.3 6,485,052 6,090,903 144,351 7.6 18,302,401 17,052,068 17- .0 1,062,481 969,830 4,441 5.2 597,996 559,373 887 12.6 49,119 42,119 10,987 53.3 144,186 66,881 0 .0 150,000 13,672- 107,832 -100.0 754,824- 0 0 .0 2,810,000 2,810,000 149,139 4.9 29,426,395 28,077,124 184,531 13.4 2,368,609 50.5 842,831 5.7 25,319,409 55.0 7,223- 4.1- 300,000 60.7 1,250 .2 958,128 58.2 7,830- 6.1- 221,023 61.9 320,229 -100.0 549,000- .0 599,489 32.5 3,157,731 39.3 47,617 64.6 126,507 20.7 33,824 -100.0 58,000- .0 1,306,612 7.0 31,844,407 54.2 57,799 18.9 9,728 64.9 12,835 5.0 394,149 6.1 1,250,333 6.8 92,651 8.7 38,623 6.5 7,000 14.3 77,305 53.6 163,672 109.1 754,824 -100.0 0 .0 524,547 47.3 30,000 17.6 444,652 55.4 11,117,579 54.8 27,804,4.32 61.3 1,821,750 53.2 1,025,510 54.5 84,494 49.8 247,523 27.0 360,000 3.8- 1,294,000- .0 2,810,000 100.0 1,349,271 4.6 44,976,487 62.4 TOTAL SALARY AND BENEFITS 5,718,143 5,387,609 330,534 5.8 48,002,001 45,346,118 2,655,883 5.5 76,820,894 59.0 'S PREPARED 2/10/15, 15:38:38 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2015 ----------------------------- — — ---- ------------------------------- — -------------------------------------------------------------- 002 SEWER CONSTRUCTION --------- — -------------------------------------------------------------- ------------------------------- CURRENT ASSETS CASH 315,160.35 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 43,600,000.00 ACCOUNTS RECEIVABLE 121,727.31 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 10,126.79 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 419,614.76 AVAD - ALHAMBRA VLY AR 1,376,464.83 DUE FROM R/E 54,670,361.36 DUE FROM S/I .00 DUE FROM DEBT FUND 28,895,448.24 TOTAL CURRENT ASSETS 129,408,903.64 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 13,302,929.48 TOTAL NET PROPERTY, PLANT & -- -- ------ --- EQUIPMENT 13,302,929.48 TOTAL ASSETS ---- ---- - - -- -- 142,711,833.12 ------- --- - - -- -------------- LIABILITIES DUE TO R/E 100,581,706.78 - DUE TO S/I 369.67 - DUE TO DEBT FUND 360,045.29- a'� PREPARED 2/10/15, 15:38:38 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ----- AS OF 1/31/2015 - -- - ------------ ------------------- 002 SEWER CONSTRUCTION --------------------------------- ------------- - ---------------------------------------------------------------------------------------- ---- -------------- - --- - ---------------------------------------`--------------------- ACCOUNTS PAYABLE 158,011.36 - SALES TAX PAYABLE 7,514.17 - REFUNDABLE CONST BONDS 82,539.40 - UNEARNED INTEREST .01- PROJECT RETENTION PAYABLE 259,085.07 - TOTAL LIABILITIES ------------- 101,449,271.75 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 9,963,793.46 - TOTAL FUND EQUITY 41,262,561.37 - TOTAL LIABILITIES AND FUND EQUITY 142,711,833.12- PREPARED 2/09/15, 13:51:22 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY ------------------------ DISTRICT PERIOD ENDING: 1/31/2015 FUND --------- 002 SEWER CONSTRUCTION ----- ---- -- - --- - ---------------------------------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- - ---- --- --- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ---------- ACCOUNT TITLE ------------------------------- ESTIMATE ACTUAL - -- ------------------- VARIANCE - % ------------------------------------------------------------------ ESTIMATE ACTUAL VARIANCE $ ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 934 934 .0 2,100,000 2,142,495 42,495 2.0 3,750,000 57.1 SEWER SERVICE CHARGES 0 934 934 .0 2,100,000 2,142,495 42,495 2.0 3,750,000 57.1 1500 MAIN LINES INSPECTION 4,083 19,988 15,905 389.5 28,581 124,262 95,681 334.8 49,000 253.6 1600 PLAN REVIEW 1,666 10,838 9,172 550.5 11,662 53,142 41,480 355.7 20,000 265.7 1900 OVERTIME INSPECTION 750 104 646- 86.1- 5,250 709 4,541- 86.5- 9,000 7.9 3801 RECYCLED WATER 0 0 0 .0 0 1,030,000 1,030,000 .0 260,000 396.2 4000 FACILITIES CAPACITY FEES 490,833 412,748 78,085- 15.9- 3,435,831 4,018,748 582,917 17.0 5,890,000 68.2 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 45,965 1,965 4.5 308,000 285,283 22,717- 7.4- 528,000 54.0 4400 CAPACITY USE CHARGE 0 7,863 7,863 .0 29,000 113,095 84,095 290.0 29,000 390.0 4500 INTEREST INCOME 23,333 8,855 14,478- 62.0- 163,331 127,123 36,208- 22.2- 280,000 45.4 4600 TAX REVENUE 0 0 0 .0 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- 581 1,354 773 133.0 1,000 135.4 6127 CAD REIMBURSEMENT 0 10,656- 10,656- .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,743 7,743 .0 0 .0 OTHER REVENUES 564,748 495,705 69,043- 12.2- 6,182,236 7,821,299 1,639,063 26.5 18,531,000 42.2 FUND TOTALS 564,748 496,639 68,109- 12.1- 8,282,236 9,963,794 1,681,558 20.3 22,281,000 44.7 PREPARED 2/10/15, 15:38:14 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant 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 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 2,132,968 87 371,000 138,106 37 17,826 315,032 7311 TP SAFETY ENHANC. PH 4 100,000 340,000 147,911 148 240,000 108,010 45 21,838 47,911- 7315 PLANT OF THE FUTURE 250,000 450,000 66,831 27 100,000 65,161 65 0 183,169 7318 OUTFALL MONITORING PROGRM 50,000 0 5,522 11 0 5,522 0 3,542 44,478 SUB -TOTAL : .2,973,000 5,628,100 2,471,053 83 717,000 316,799 44 43,206 501,947 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 11,878,711 80 6,000,.000 3,659,089 61 407,449 3,068,289 7289 POB SEISMIC UPGRADE 190,000 1,297,100 146,796 77 1,000 2,015 202 231 43,204 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 1,336,800 136,208 45 100,000 16,924 17 1,284 163,792 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 235,000 758,700 138,309 59 80,000 73,992 93 0 96,691 7309 DAP TANKS RENOVATION 1,050,000 690,000 998,499 95 500,000. 868.,207 174 112,715 51,501 7316 SLUDGE BLENDNG TNK REPAIR 200,000 0 152,289 76 0 125,283 0 35,015 47,711 7317 PLANT CNTRL SYS NET UPGD 80,000 320,000 0 0 80,000 0 0 0 80,000 SUB -TOTAL : 17,457,000 30,563,700 13,863,177 79 7,084,000 4,782,660 68 556,694 3,593,823 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 567,356 95 10,000 18,067 181 1,221 32,644 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,268,100 1,195,142 96 50,000 87,723 175 1,358 54,858 7310 TP PIPING RENOV. PH 8 100,000 1,750,000 111,322 111 150,000 24,402 16 4,118 11,322- 7319 LABORATORY UPGRD & REPAIR 98,000 438,000 2,205 2 48,000 2,205 5 334 95,795 7320 PLANT ENERGY OPTIMIZATION 90,000 90,000 12,445 14 15,000 12,445 83 6,347 77,555 SUB -TOTAL : 2,138,000 4,117,400 1,888,470 88 273,000 144,842 53 13,378 249,530 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,299,270 1,300,000 1,277,270 98 60,000 24,995 42 1,644 22,000 SUB -TOTAL : 1,299,270 1,300,000 1,277,270 98 60,000 24,995 42 1,644 22,000 UNALLOCATED AUTHORIZATIONS 3,409,250 0 PROGRAM CONTINGENCY 174,300 0 Treatment Plant 27,450,820 41,609,200 19,499,970 71 8,134,000 5,269,296 65 614,922 7,950,850 PREPARED 2/10/15, 15:38:14 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED - ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ 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 RENOVATION 5982 PIPE BURST BLANKET 828,000 687,200 673,460 81 75,000 21,175 28 668 154,540 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 472,000 372,200 122,563 26 75,000 8,944 12 890 349,437 8404 LAFAYETTE SEWER RENOV PH8 2,735,000 2,304,500 2,339,498 86 5,000 95,361- 907- 6,868 395,502 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 200,000 806,900 188,066 94 50,000 83,201 166 2,155 11,934 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 2,106,883 70 2,675,000 1,480,294 55 41,598 913,117 8413 WCK SEWER REN., PH 10 3,884,000 3,373,700 3,087,858 80 2,700,000 2,282,035 85 435,248 796,142 8415 MARTINEZ PH 4 SEWER REN. 823,000 2,276,400 555,719 68 1,700,000 338,989 20 50,071 267,281 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 3,350,000 526,194 81 450,000 243,105 54 20,492 123,806 8422 WCK SEWER REN., PH 11 100,000 3,150,000 97,895 98 100,000 9,553 10 405 2,105 8423 NO ORINDA SEWER REN. PH 6 150,000 3,250,000 102,666 68 100,000 10,333 10 1,920 47,334 8424 CIPP- LINING PHASE 1 250,000 3,800,000 70,590 28 800,000 70,590 9 7,435 179,410 8425 CATH. PROT. SYSTEMS PH 1 559,000 500,000 77,674 14 450,000 77,674 17 19,018 481,326 8426 LAFAYETTE SEWER REN.PH 10 55,000 3,505,000 15,824 29 55,000 15,824 29 668 39,176 SUB -TOTAL : 17,204,000 37,677,300 13,166,687 77 9,385,000 4,800,845 51 587,436 4,037,313 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 350,000 951,100 201,616 58 250,000 53,219 21 1,816 148,384 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 205,120 64 140,000 104,800 75 22,434 114,880 SUB -TOTAL 1,122,500 3,006,600 635,234 57 600,000 158,019 26 24,250 487,266 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 6,481,000 803,483 64 800,000 224,408 28 14,660 446,517 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,521,297 88 700,000 501,356 72 40,433 198,703 SUB -TOTAL : 2,970,000 9,962,000 2,324,780 78 1,500,000 725,764 48 55,093 645,220 PUMPING STATIONS 5941 PS EQUIP & 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 549,000 305,000 584,505 107 245,000 417,736 171 18,762 35,505- 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 34,229 34 100,000 34,229 34 3,037 65,771 SUB -TOTAL : 1,439,000 2,038,500 1,224,255 85 955,000 468,646 49 21,799 214,745 SUBSTANTIALLY COMPLETE PREPARED 2/10/15, 15:38:14 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,463,659 97 5,000 89,.690 794 8,555 99,341 SUB -TOTAL : 3,563,000 3,563,000 3,463,659 97 5,000 89,690 794 8,555 99,341 UNALLOCATED AUTHORIZATIONS 10,930,000 0 PROGRAM CONTINGENCY 607,000 0 Collection System 37,835,500 56,247,400 20,814,615 55 12,445,000 6,242,964 50 697,133 17,020,885 PREPARED 2/10/15, 15:38:14 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 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 PTO THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8515 2014 -15 EQUIP & VEHICLES 617,200 617,200 206,176 33 617,200. 206,176 33 129,961 411,024 9999 CAPITAL PROJECT CLEARING 0 38,300 60,020- 0 2,800 21- 1- 0 60,020 SUB -TOTAL : 617,200 655,500 146,156 24 620,000 206,155 33 129,961 471,044 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 1,001,400 506,688 68 300,000 61,768 21 19,354 243,312 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 178,515 16 1,000,000 176,515 18 147,641 821,485 8242 CMMS REPLACEMENT 60,000 0 4,003 7 0 4,003 0 1,956 55,997 SUB -TOTAL 2,310,000 7,023,700 911,650 40 1,450,000 244,286 17 168,951 1,398,350 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 1,018,000 879,741 94 100,000 39,346 39 2,332 53,259 8230 CAPITAL LEGAL SERVICES 210,000 407,900 87,246 42 70,000 7,961 11 324 122,754 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 173,113 87 30,000 12,009 40 1,217 26,887 8234 HOB IMPROVEMENTS 334,000 944,500 248,350 74 50,.000 12,105 24 0 85,650 8236 DISTRICT EASEMENT ACQUIS 140,000 740,000 104,529 75 65,000 45,633 70 8,189 35,471 8237 BUFFER & RENTAL PROP. IMP 90,000 279,000 39,882 44 39,000 12,834 33 340 50,118 8239 POD OFFICE IMPROVEMENTS 100,000 490,000 47,731 48 100,000 47,731 48 25,459 52,269 SUB -TOTAL : 2,067,000 4,439,300 1,628,208 79 499,000 177,619 36 37,861 438,792 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000 395,051 56 700,000 395,051 56 31,340 304,949 SUB -TOTAL : 700,000 3,540,000 395,051 56 700,000 395,051 56 31,340 304,949 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,631,882 100 1,100,000 128,923 12 12,454 14,118 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 0 67,897 SUB -TOTAL : 12,806,000 11,705,500 12,.723,754 99 1,121,000 154,441 14 12,454 82,246 COMPLETED PROTECTS 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 2/10/15, 15:38:14 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 58%' OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ 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 UNALLOCATED AUTHORIZATIONS 852,790 0 PROGRAM CONTINGENCY 173,825 0 General Improvements 20,385,900 28,223,085 16,663,904 82 4,390,000 1,578,851 36 380,567 3,721,996 PREPARED 2/10/15, 15:38:14 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2015 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 1,760,468 100 50,000 60,080 120 3,273 2,968- 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 1,396,400 322,933 54 80,000 39,204 49 11,411 272,067 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 75,905 35 50,000 40,845 82 2,268 144,095 SUB -TOTAL : 2,872,500 5,059,200 2,434,245 85 182,000 140,129 77 16,952 438,255 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,268,300 3,769,316 96 370,000 71,690 19 8,114 145,684 SUB -TOTAL : 3,915,000 4,268,300 3,769,316 96 370,000 71,690 19 8,114 145,684 UNALLOCATED AUTHORIZATIONS 541,025 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,203,561 84 552,000 211,819 38 25,066 1,153,439 GRAND TOTAL 93,029,220 135,407,185 63,182,050 0 25,521,000 13,302,930 0 1,717,688 29,847,170 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JANUARY, 2015 (6,500,000) (4) 43,600,000 50,100,000 0 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2015 was 0.260 %. (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 0.262 %. (4) The market value of the portfolio on January 31, 2015 was $43,619,652. 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. 43,600,000 43,619,652 100.00% 10,682.35 26,813.48 37,495.83 (3) (5) (6) (972.68) 4,131.86 3,159.18 9,709.67 30,945.34 40,655.01 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE= CUMULATIVE 519 State of Calif. LAIF 8/86 -2190 - - -- 1 (1) 39,100,000 45,600,000 (6,500,000) 39,100,000 39,119,872 89.68% 9,577.97 26,599.73 36,177.70 901 Union Bank of CA NCD 12126/14 07/24/15 174 0.28 2,250,000 2,250,000 2,250,000 2,249,781 5.16% 542.50 105.00 647.50 902 Toyota Motor Credit Comm Pa 12/26/14 07/24/15 174 0.29 2,250,000 2,250,000 2,250,000 2,250,000 5.16% 561.88 108.75 670.63 (6,500,000) (4) 43,600,000 50,100,000 0 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2015 was 0.260 %. (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 0.262 %. (4) The market value of the portfolio on January 31, 2015 was $43,619,652. 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. 43,600,000 43,619,652 100.00% 10,682.35 26,813.48 37,495.83 (3) (5) (6) (972.68) 4,131.86 3,159.18 9,709.67 30,945.34 40,655.01 PREPARED 2/10/15, 15:38:38 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------ AS OF 1/31/2015 - -------------------------------------------------------------------- 003 SELF - INSURANCE - ---------------- - ---------------------------------------------------------------------------------------------------------------- ----------------- ------------ -- - --------------- - - ----- CURRENT ASSETS CASH 23,715.92 TEMPORARY INVESTMENTS 4,400,000.00 ACCRUED INTEREST A/R 971.62 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS -------------- 4,425,057.21 LIABILITIES DUE TO R/E .00 DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 2,676.23 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,002,676.23 - 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 712,331.73 REVENUE SUMMARY 656,182.92- TOTAL FUND EQUITY 3,422,380.98 - - ---- -- --- - --- TOTAL LIABILITIES AND FUND EQUITY 4,425,057.21 - -------------- -------------- PREPARED 02/10/15, 15:41:50 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 * I SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF- INSURANCE REVENUE REPORT ACCOUNTING PERIOD 08 /2015 PERIOD ENDING: 01/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 231 201 30- 12.99- 1,617 1,344 273- 16.88- 2,780 48.35 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 231 201 30- 12.99- 1,617 1,344 273- 16.88- 2,780 48.35 556 481 75- 13.49- 3,892 3,225 667- 17.14- 6,680 48.28 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 556 481 75- 13.49- 3,892 3,225 667- 17.14- 6,680 48.28 200 241 41 20.50 1,400 1,614 214 15.29 2,410 66.97 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 .00 200 241 . 41 20.50 651,400 651,614 214 .03 685,510 95.06 987 923 64- 6.48- 656,909 656,183 726- .11- 694,970 94.42 m PREPARED 02/10/15, 15:41:48 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF- INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 08/2015 PERIOD ENDING: 01/31/15 - - -- -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance % BUDGET % 1420 LOSSES 4,166 42,447 38,281- 918.89- 29,162 135,227 106,065- 363.71- 50,000 270.45 1421 LEGAL SERVICES 3,333 930 2,403 72.10 23,331 15,576 7,755 33.24 40,000 38.94 1422 TECHNICAL SERVICES 2,083 8,676 6,593- 316.51- 14,581 42,151 27,570- 189.08- 25,000 168.60 ` SUB-FUND A 9,582 52,054 42,472- .443.25- 67,074 192,954 125,880- 187.67- 115,000 167.79 1420 LOSSES 0 0 0 .00 0 0 0 .00 0 .00 1421 LEGAL SERVICES 4,166 7,293 3,127- 75.06- 29,162 41,994 12,832- 44.00- 50,000 83.99 1422 TECHNICAL SERVICES 416 0 416 100.00 2,912 0 2,912 100.00 5,000 .00 * SUB -FUND B 4,582 7,293 2,711- 59.17- 32,074 41,994 9,920- 30.93- 55,000 76.35 1420 LOSSES 416 0 416 100.00 2,912 0 2,912 100.00 5,000 .00 1421 LEGAL SERVICES 416 0 416 100.00 2,912 153 2,759 94.75 5,000 3.06 1422 TECHNICAL SERVICES 0 0 0 .00 0 0 0 .00 0 .00 1423 LIABILITY INSURANCE 0 0 0 .00 375,000 347,868 27,132 7.24 375,000 92.76 1424 PROPERTY INSURANCE 0 673 673- .00 100,000 124,362 24,362- 24.36- 100,000 124.36 1425 INSURANCE CONSULTING 541 0 541 100.00 3,787 51000 1,213- 32.03- 6,500 76.92 1426 OUTSIDE CLAIMS ADJUSTMENT 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND C __ 1,373 673 _ - _ 700 _________ 50.98 484,611 477,384 7,227 1.49 491,500 97.13 15,537 60,021 44,484- 286.31- 583,759 ------------ 712,332 128,573- 22.03- --------- 661,500 107.68 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JANUARY, 2015 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 4,402,236 100.00% 971.62 5,378.50 6,350.12 (3) 4,400,000 4,400,000 0 4,400,000 4,402,236 100.00% 971.62 5,378.50 6,350.12 (2) (48.86) (62.68) (111.54) 922.76 5,315.82 6,238.58 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2015 was 0.260 %. j (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. i (3) The weighted average yield of the total Self- Insurance portfolio is 0.260 %. (4) The market value of the portfolio on January 31, 2015 was $4,402,236. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 2/10/15, 15:38:38 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 7/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------- AS OF 1/31/2015 ----------------------------- ---------- ------ 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 S/C 360,045.29 DUE FROM S/I .00 TOTAL ASSETS ------- ------- 70,871,114.78 -- ------ - - - - -- LIABILITIES DUE TO R/E .00 DUE TO S/C 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 02/10/15, 15:41:46 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 08/2015 PERIOD ENDING: 01/31/2015 - - - - -- 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 0 0 0 .00 5,535,647 5,535,647 0 .00 5,535,647 100.00 • REVENUE 0 0 0 .00 5,535,647 5,535,647 0 .00 5,576,347 99.27 0 0 0 .00 5,535,647 5,535,647 0 .00 5,576,347 99.27 PREPARED 02/10/15, 15:41:45 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 08/2015 PERIOD ENDING: 01/31/2015 - - - - - -- 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 m