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06. Financial Statements and Investement Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT March 17, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO.Cl� FROM: JAMIE KING L` SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 2015: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 46,936,584 46,167,689 768,895 Lower due to budgeted positions that are not yet filled. Chemicals 1,039,143 911,004 128,139 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Utilities 2,957,249 2,406,327 550,922 Lower than budged expense for Electricity expense as we are optimizing use of cogen, reducing use of outside electricity. Additional variance is due to delay in billing. Repairs & Maintenance 3,301,820 2,390,530 911,290 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 673,816 475,183 198,633 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional & Legal Svc 359,528 209,795 149,733 Both Professional and Legal expenses are lower than budgeted so far this fiscal year. Outside Services 2,128,528 1,625,517 503,011 Lower mostly due to lower than budgeted expense for Technical Services. Materials & Supplies 1,349,288 1,126,276 223,012 Operating and Safety Supplies lower than budgeted so far this fiscal year. Other Expenses 1,437,054 1,243,391 193,663 Lower than budgeted amount thus far for Rents & Leases, Technical Training, Tuition Reimbursement, and Professional Expense Reimbursements. CENTRAL CONTRA COSTA SANITARY DISTRICT March 17, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO (�"4 FROM: JAMIE KINGL' SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending February, 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 3,926,664 4,458,423 531,759 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 February 2015 YEAR -TO -DATE Actual Budget Variance O & M Revenue 40,615 _ 40,318 297 0 Utilities 0.7% February 2015 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance 0 Outside Services O & M Expenses 6,113 -6,642 - 529 57,301 - 61,079 3,778 8.0% 0 6.2% Year- to- date Favorable Variance > $10K: Variance 3,778 Total Labor Charges 769 Directors Fees & Expenses 38 Chemicals 128 Utilities 551 Repairs & Maintenance 911 Hauling & Disposal 199 Professional & Legal 150 Outside Services 503 Materials & Supplies 223 Other Expenses 306 3,778 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 3,778 Sewer Construction YEAR -TO -DATE Revenue 10,456 Expense 14,657 Over /Under (4,201) TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's LAIF yield as of February 2015 was 0.266 %. PREPARED 3/10/15, 11:26:12 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2015 ----------------------- ------------------------------- - -------------- ---- -------- --------- ---------- - --------- --------------- - --- 001 RUNNING EXPENSE ---------------------------------------------------- --------- -------- -------- ------ - ------------- ------------------ ------------- - - CURRENT ASSETS CASH 493,869.04 PETTY CASH 3,300.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 349,475.19 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,638.90 ACCOUNTS RECEIVABLE -COBRA 374.04 A /R -SSC DIRECT BILL 472,405.09 COMPUTER PURCHASE PROGRAM 12,332.60 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE .00 PREPAID EXPENSES 947,044.27 PREPAID RETIREMENT 10,265,133.00 SUPPLIES & MATERIAL INV 2,050,634.79 DUE FROM SIC 101,160,553.11 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 115,859,032.21 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 - CONTRIS ASSETS 53,161,229.08 - CONSTRUCTION IN PROGRESS 27,508,157.78 TOTAL NET PROPERTY, PLANT & EQUIPMENT 608,583,266.92 TOTAL ASSETS 724,442,299.13 ----- --------- -------------- LIABILITIES DUE TO SIC 59,670,641.54- PREPARED 3/10/15, 11:26:12 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2015 ' ----------------- --- - -- ---- ----- ----- - 001 RUNNING EXPENSE ----- ------ ----- - - ----- - ------- ------ -------------------------------------------------------------------------------------------- ------ ------- ------ ------ ---------------- - ----- -- - --------------- --- -- ------ -- -- -------- DUE TO S/I .00 DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 113,058.19 - SALES TAX PAYABLE 15,916.40 - ACCRUED WAGES PAYABLE 971,262.59 - 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 1,892,854.75 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,539.62 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,425.24 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 20.26 - LIFE INS .00 DELTA DENTAL 181.34 - POST EMP. BENEFIT -OPEB 270,878.49 CAFETERIA PLAN PAYABLE 21,937.71 - PERMIT CLEARING 180.00 - WORKERS' COMP INS PAYABLE 36,445.21 - ACCRUED COMPENSATED ABS. 3,626,031.90 - REFUNDABLE DEPOSITS 23,680.00 - 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- 57,300,575.97 40,615,379.88- 131,434,590.41- 593,007,708.72- -------------- 724,442,299.13- -------------- -------------- PREPARED 3/10/15, 10:08:21 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OEJ - - - - -- 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 FUND TOTALS 15,791 0 0 1,925- 13,866 0 0 27,500 5,800 1,000 45,833 166 2,000 7,916 833 0 29,000 0 0 2,000 0 0 4,000 9,583 166 5,067 10,724- 67.9- 126,328 183,656 0 0 .0 37,500,000 37,420,872 0 0. .0 1,052,800 1,146,702 0 1,925 100.0- 15,400- 1,353- 5,067 8,799- 63.5- 38,663,728 38,749,877 0 0 .0 0 0 0 23, 966 6,192 293 56,545 193 0 0 0 0 30,170 0 14 5,820 2 0 3,676 453 0 135,797 127,324 149,663 132,391 0 .0 3,534- 12.9- 392 6.8 707- 70.7- 10,712 23.4 27 16.3 2,000- 100.0- 7,916-100.0 - 833-100.0- 0 .0 1,170 4.0 0 .0 14 .0 3,820 191.0 2 .0 0 .0 324- 8.1- 9,130- 95.3 - 166-100.0- 8,473- 6.2- 0 220,000 46,400 8,000 366,664 1,328 77,000 63,328 6,664 12,000 423,000 0 181,500 16,000 0 122,500 32,000 76,664 1.328 0 216,602 57,100 9,939 521,294 493 81,602 48,251 2,276 13,116 446,154 0 164,179 58,658 33- 142,793 48,944 53,843 292 57,328 45.4 189,500 96.9 79,128- .2- 68,227,800 54.8 93,902 8.9 1,052,800 108.9 14,047 91.2- 23,100- 5.9 86,149 .2 69,447,000 55.8 0 .0 13,500,000 .0 0 .0 13,500,000 .0 3,398- 1.5- 330,000 65.6 10,700 23.1 69,600 82.0 1,939 24.2 12,000 82.8 154,630 42.2 550,000 94.8 835- 62.9- 2,000 24.7 4,602 6.0 150,000 54.4 15,077- 23.8- 95,000 50.8 4;388- 65.8- 10,000 22.8 1,116 9.3 24,000 54.7 23,154 5.5 566,000 78.8 0 .0 2,000 .0 17,321- 9.5- 103,000 159.4 42,658 266.6 24,000 244.4 33- .0 90,000 .0 20,293 16.6 245,000 58.3 16,944 53.0 895,000 5.5 22,821- 29.8- 115,000 46.8 1,036- 78.0- 2,000 14.6 1,654,376 1,865,503 211,127 12.8 3,284,600 56.8 17,272- 11.5 - 40,318,104 40,615,380 297,276 .7 86,231,600 47.1 9 PREPARED 3/10/15, 10:09:36 4,176 EXPENSE SUMMARY REPORT BY DISTRICT 4,756 16,649 8,498 PAGE 1 PROGRAM /GM275L 51,312 5,833 67% OF YEAR LAPSED 43,333 ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 36.8- 269,159 160,842 5,833 100.0 46,664 - - ----------------------------------------------------------------------------------------------------`---------------------------- OBJ 14,877- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - -- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL 28.8- NO ---------------- ACCOUNT TITLE ----- --- ------- BUDGET -- ------- --- ACTUAL - --- ------------------------------------------------------------------------------------ VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 197,381 181,421 15,960 8.1 1,579,048 1,378,556 200,492 12.7 2,368,609 58.2 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,971,416 138,521 6.6 16,879,496 15,898,148 981,348 5.8 25,319,409 62.8 0103 SALARIES & WAGES -COMP ABS 25,000 23,775 1,225 4.9 200,000 205,997 5,997- 3.0- 300,000 68.7 0105 OVERTIME 79,829 81,958 2,129- 2.7- 638,632 639,510 878- .1- 958,128 66.7 0106 STANDBY PAID 18,417 22,038 3,621- 19.7- 147,336 158,787 11,451- 7.8- 221,023 71.8 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 365,976- 0 365,976 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,280,608 104,209 4.4 19,078,536 18,280,998 797,538 4.2 28,618,169 63.9 0201 WORKERS' COMPENSATION INS 42,012 34,148 7,864 18.7 336,096 275,084 61,012 18.2 504,377 54.5 0202 STATE UNEMPLOYMENT INSUR 0 2,556 2,556- .0 15,000 7,828 7,172 47.8 30,000 26.1 0203 FEDERAL MEDICARE TAX 33,368 32,257 1,111 3.3 266,944 260,978 5,966 2.2 400,644 65.1 0204 MEDICAL & HEALTH INSUR 881,849 813,694 68,155 7.7 7,054,792 6,673,405 381,387 5.4 10,582,456 63.1 0205 RETIREMENT CONTRIBUTION 1,709,748 1,607,691 102,057 6.0 18,677,984 17,805,825 872,159 4.7 25,517,180 69.8 0206 DEFERRED COMP. CONTRIB 136,695 140,915 4,220- 3.1- 1,093,560 1,040,417 53,143 4.9 1,640,588 63.4 0207 DENTAL INSURANCE 80,900 77,077 3,823 4.7 647,200 614,508 32,692 5.1 971,098 63.3 0208 LONG -TERM DISABILITY INS 6,332 5,574 758 12.0 50,656 43,884 6,772 13.4 76,199 57.6 0209 LIFE INSURANCE 19,550 9,094 10,456 53.5 156,400 72,322 84,078 53.8 234,846 30.8 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 -100.0 862,656- 0 862,656 -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 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD TOTAL LABOR CHARGES 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE 2,802,622 2,723,006 317,241- 217.523- 317,241- 217,523- 4,870,198 4,786,091 5,435 4,176 5,333 434- 5,881 4,756 16,649 8,498 29,166 49,806 - 37,499 51,312 5,833 0 43,333 58,210 17,916 12,914 133,747 172,242 132,756 63,274 199,707 182,815 37,500 27,536 8,435 12,885 26,706 20,169 79,616 2.8 30,395,976 29,590,579 99,718- 31.4 2,537,928- 1,703,888- 99,718- 31.4 2,537,928- 1,703,888- 84,107 1.7 46,936,584 46,167,689 1,259 23.2 43,480 35,097 5,767 108.1 42,664 15,229 1,125 19.1 47,048 44,553 8,151 49.0 133,192 94,879 20,640- 70.8- 233,328 242,952 13,813- 36.8- 269,159 160,842 5,833 100.0 46,664 48,794 14,877- 34.3- 346,664 339,318 5,002 27.9 143,328 119,098 38,495- 28.8- 1,039,143 911,004 69,482 52.3 1,012,048 680,184 16,892 8.5 1,401,573 1,347,560 9,964 26.6 262,500 146,416 4,450- 52.8- 67,480 59,361 6,537 24.5 213,648 172,806 UTILITIES 405,104 306,679 98,425 24.3 2,957,249 2,406,327 805,397 2.6 41,833,388 70.7 834,040- 32.9 3,806,958- 44.8 834,040- 32.9 3,806,958- 44.8 768,895 1.6 66,644,599 69.3 8,383 19.3 65,224 53.8 27,435 64.3 64,000 23.8 2,495 5.3 70,576 63.1 38,313 28.8 199,800 47.5 9,624- 4.1- 350,000 69.4 108,317 40.2 450,000 35.7 2,130- 4.6- 70,000 69.7 7,346 2.1 520,000 65.3 24,230 16.9 215,000 55.4 128,139 12.3 1,605,000 56.8 331,864 32.8 1,593,100 42.7 54,013 3.9 2,396,500 56.2 116,084 44.2 450,000 32.5 8,119 12.0 101,250 58.6 40,842 19.1 320,500 53.9 550,922 18.6 4,861,350 49.5 O PREPARED 3/10/15, 10:09:36 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 ------------------------------------------------------------------------------------------------------------------------------------ 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 1,667 4,783 74.2 51,600 29,644 21,956 42.6 77,400 38.3 0602 VEHIC /EQUIP REPAIR MAINT 11,666 4,430 7,236 62.0 93,328 73,446 19,882 21.3 140,000 52.5 0603 GENERAL REPAIRS & MAINT 90,369 62,636 27,733 30.7 722,952 619,108 103,844 14.4 1,084,500 57.1 0604 OUTSIDE REPAIRS & MAINT. 250,891 179,420 71,471 28.5 2,007,128 1,292,880 714,248 35.6 3,010,851 42.9 0605 COMPUTER REPAIRS & MAINT 41,164 25,670 15,494 37.6 416,812 361,317 55,495 13.3 584,011 61.9 0606 REAL PROPERTY REPAIRS 1,250 0 1,250 100.0 10,000 14,135 4,135- 41.4 - 15,000 94.2 REPAIRS & MAINTENANCE 401,790 273,823 127,967 31.8 3,301,820 2,390,530 911,290 27.6 4,911,762 48.7 0701 ASH REMOVAL 12,666 10,135 2,531 20.0 101,328 94,635 6,693 6.6 152,000 62.3 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 16,664 0 16,664 100.0 25,000 .0 070.3 GRIT REMOVAL 7,500 1,769 5,731 76.4 60,000 5,812 54,188 90.3 90,000 6.5 0704 JANITORIAL & REFUSE REMOV 24,122 24,926 804- 3.3- 192,976 190,847 2,129 1.1 289,500 65.9 0705 SPOILS REMOVAL 50 0 50 100.0 400 52 348 87.0 30,000 .2 0706 HAZARDOUS WASTE DISPOSAL 33,640 6,346 27,294 81.1 269,120 183,837 85,283 31.7 403,700 45.5 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 33,328 0 33,328 100.0 50,000 .0 HAULING & DISPOSAL 84,227 43,176 41,051 48.7 673,816 475,183 198,633 29.5 1,040,200 45.7 0801 PROFESSIONAL SERVICES 11,961 10,873 1,088 9.1 95,688 57,229 38,459 40.2 143,550 39.9 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 53,328 33,712 19,616 36.8 80,000 42.1 0803 LEGAL SERVICES -STAFF 26,314 8,793 17,521 66.6 210,512 118,854 91,658 43.5 315,850 37.6 PROFESSIONAL & LEGAL SERV 44,941 19,666 25,275 56.2 359,528 209,795 149,733 41.6 539,400 38.9 0901 OUTSIDE SAFETY SERVICES 8,431 5,302 3,129 37.1 67,448 30,711 36,737 54.5 101,200 30.3 0902 TECHNICAL SERVICES 232,821 116,350 116,471 50.0 1,862,568 1,391,387 471,181 25.3 2,794,020 49.8 0903 DATA PROCESSING SERVICES 25 0 25 100.0 200 0 200 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 10,782 461- 11,243 104.3 134,256 164,526 30,270- 22.5- 311,400 52.8 0905 REPROGRAPHIC SERVICES 674 0 674 100.0 5,392 1,032 4,360 80.9 8,101 12.7 0906 RECRUITMENT 7,333 13,459 6,126- 83.5- 58,664 37,861 20,803 35.5 88,000 43.0 OUTSIDE SERVICES 260,066 134,650 125,416 48.2 2,128,528 1,625,517 503,011 23.6 3,303,021 49.2 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 5,016 10,052 66.7 120,544 110,912 9,632 8.0 180,880 61.3 1102 GASOLINE, OIL & FUEL 22,666 20,514 2,152 9.5 181,328 161,249 20,079 11.1 272,000 59.3 1103 OPERATING SUPPLIES 103,704 80,374 23,330 22.5 829,632 707,722 121,910 14.7 1,244,610 56.9 1104 OPERATING FUEL 2,750 0 2,750 100.0 22,000 9,893 12,107 55.0 33,000 30.0 1105 LABORATORY SUPPLIES 12,957 11,399 1,558 12.0 103,656 97,096 6,560 6.3 155,500 62.4 1106 SAFETY SUPPLIES 11,516 5,681 5,835 50.7 92,128 44,552 47,576 51.6 138,325 32.2 1108 INVENTORY OVER /SHORT 0 7,720- 7,720 .0 0 5,148- 5,148 .0 0 .0 MATERIALS & SUPPLIES 168,661 115,264 53,397 31.7 1,349,288 1,126,276 223,012 16.5 2,024,315 55.6 1201 RENTS & LEASES 14,198 20,701 6,503- 45.8- 118,758 87,868 30,890 26.0 170,501 51.5 1202 PUBLIC AGENCY FEES 139,890 207,926 68,036- 48.6- 408,350 447,653 39,303- 9.6- 487,410 91.8 1203 PUBLIC INFORMATION 28,040 527 27,513 98.1 224,320 172,108 52,212 23.3 336,500 51.1 O PREPARED 3/10/15, 10:09:36 EXPENSE SUMMARY REPORT BY DISTRICT - PAGE 3 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 --- ---- OBJ - ----- ----- - --------------------------------------------------------------------------------------------------------------- -------------MONTH -TO- DATE---------- --- ----- --------- YEAR -TO- DATE---- ---- ---- -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 5,111 0 5,111 100.0 40,888 13,363 27,525 67.3 61,370 21.8 1205 TECH TRAIN, CONF & MEETS 37,241 15,885 21,356 57.3 297,928 139,655 158,273 53.1 446,995 31.2 1206 CERTIFICATION & LICENSES 1,999 659 1,340 67.0 15,992 9,876 6,116 38.2 24,023 41.1 1207 CLAIMS 41 0 41 100.0 328 0 328 100.0 501 .G 1208 SUBSCRIPTION /PUBLICATION 2,662 960 1,702 63.9 21,296 12,910 8,386 39.4 32,073 40.3 1209 MILEAGE REIMBURSEMENTS 813 265 548 67.4 6,504 4,076 2,428 37.3 9,840 41.4 1210 PUBLIC NOTICES 5G7 337 170 33.5 4,056 3,445 611 15.1 6,100 56.5 1211 OUTSIDE ORGANIZATION FEES 15,527 2,795 12,732 82.0 323,754 317,823 5,931 1.8 362,664 87.6 1212 EMPLOYEE MEMBERSHIPS 3,346 2,334 1,012 30.2 26,768 22,324 - 4,444 16.6 40,271 55.4 1213 MISCELLANEOUS 3,131 842 2,289 73.1 25,048 11,670 13,378 53.4 37,700 31.0 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 35,664 0 - 35,664 100.0 53,500 .0 OTHER EXPENSES 256,964 253,231 3,733 1.5 1,549,654 1,243,391 306,.263 19.8 2,419,448 51.4 NET EXPENSES 6,642,347 6,113,320 529,027 8.0 61,078,802 57,300,591 3,778,211 6.2 88,198,895 65.0 TOTAL EXPENSE 6,642,347 6,113,320 529,027 8.0 61,078,802 57,300,591 3,778,211 6.2 88,198,895 65.0 PREPARED 3/10/15, 10:09:36 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------ DISTRICT PERIOD ENDING: 2/28/2015 ------------- ------------ MONTH -TO- DATE------- - - - - -- --- --- ------------- - -- - -- ---- -- - ------------------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE -------------- - --------------------------------------------- BUDGET ACTUAL VARIANCE ------ % --------- BUDGET ---------------- ACTUAL - ------ VARIANCE - - ----- - % ------------------- BUDGET $ --- SALARIES & WAGES 464,125 416,805 47,320 10.2 3,713,000 3,339,415 373,585 10.1 5,569,575 60.0 EMPLOYEE BENEFITS 863,689 769,065 94,624 11.0 10,850,876 10,167,177 683,699 6.3 14,531,129 70.0 - CAPITALIZED ADM OVERHEAD 4,306- 751- 3,555- 82.6 34,448- 10,618- 23,830- 69.2 51,673- 20.5 DIRECTOR FEES & EXPENSES 16,649 8,498 8,151 49.0 133,192 94,879 38,313 28.8 199,800 47.5 UTILITIES 8,208 2,568 5,640 68.7 65,664 40,840 24,824 37.8 98,500 41.5 - REPAIRS & MAINTENANCE 31,104 23,028 8,076 26.0 336,332 267,608 68,724 20.4 463,300 57.8 PROFESSIONAL & LEGAL SERV 35,854 19,666 16,188 45.1 286,832 160,060 126,772 44.2 430,300 37.2 OUTSIDE SERVICES 105,412 62,898 42,514 40.3 891,296 795,491 95,805 10.7 1,447,000 55.0 SELF - INSURANCE EXPENSE 0 0 D .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 5,155- 18,900 137.5 109,960 76,133 33,827 30.8 165,005 46.1 OTHER EXPENSES 50,347 14,094 36,253 72.0 421,776 272,476 149,300 35.4 973,390 28.0 ADMINISTRATION 1,584,827 1,310,716 274,111 17.3 17,424,480 15,853,461 1,571,019 9.0 24,476,326 64.8 SALARIES & WAGES 517,453 523,984 6,531- 1.3- 4,139,624 4,175,929 36,305- .9- 6,209,497 67.3 EMPLOYEE BENEFITS 508,835 527,886 19,051- 3.7- 5,162,608 5,346,727 184,119- 3.6- 7,198,311 74.3 CAPITALIZED ADM OVERHEAD 292,466- 203,152- 89,314- 30.5 2,339,728- 1,597,968- 741,760- 31,7 3,509,606- 45.5 UTILITIES 15,747 15,748 1- .0 125,976 109,164 16,812 13.3 189,000 57.8 REPAIRS & MAINTENANCE 16,335 2,101 14,234 87.1 130,680 121,697 8,983 6.9 196,061 62.1 HAULING & DISPOSAL 39,264 7,696 31,568 80.4 314,112 194,683 119,429 38.0 471,200 41.3 PROFESSIONAL & LEGAL SERV 8,255 0 8,255 100.0 66,040 46,899 19,141 29.0 99,100 47.3 OUTSIDE SERVICES 74,287 8,675 65,612 88.3 594,296 436,258 158,038 26.6 891,500 48.9 MATERIALS & SUPPLIES 17,001 7,806 9,195 54.1 136,008 106,292 29,716 21.8 204,110 52.1 OTHER EXPENSES 30,720 8,354 22,366 72.8 191,742 126,602 65,140 34.0 280,376 45.2 ENGINEERING 935,431 899,098 36,333 3.9 8,521,358 9,066,283 544,925- 6.4- 12,229,549 74.1 SALARIES & WAGES 464,613 452,382 12,231 2.6 3,716,904 3,718,372 1,468- .0 5,575,455 66.7 EMPLOYEE BENEFITS 504,468 486,128 18,340 3.6 5,038,477 4,946,484 91,993 1.8 7,056,781 70.1 -07 CAPITALIZED ADM OVERHEAD 9,929- 4,395- 5,534- 55.7 79,432- 26,925- 52,507- 66.1 119,158- 22.6 UTILITIES 11,406 15,418 4,012- 35.2- 91,248 90,964 284 .3 136,900 66.4 REPAIRS & MAINTENANCE 151,675 111,111 40,564 26.7 1,213,400 743,969 469,431 38.7 1,820,151 40.9 HAULING & DISPOSAL 7,633 6,284 1,349 17.7 61,064 56,143 4,921 8.1 121,000 46.4 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 3,328 1,206 2,122 63.8 5,000 24.1 OUTSIDE SERVICES 6,757 3,745 3,012 44.6 54,056 36,614 17,442 32.3 81,121 45.1 MATERIALS & SUPPLIES 62,904 60,272 2,632 4.2 503,232 464,216 39,016 7.8 754,900 61.5 OTHER EXPENSES 15,406 6,670 8,736 56.7 128,422 95,712 32,710 25.5 184,970 51.7 COLLECTION SYSTEM OPS, 1,215,349 1,137,615 77,734 6.4 10,730,699 10,126,755 603,944 5.6 15,617,120 64.8 SALARIES & WAGES 857,273 803,371 53,902 6.3 6,858,184 6,377,297 480,887 7.0 10,287,397 62.0 EMPLOYEE BENEFITS 852,073 859,188 7,115- .8- 8,593,866 8,328,133 265,733 3.1 12,002,739 69.4 CAPITALIZED ADM OVERHEAD 10,038- 9,225- 813- 8.1 80,304- 67,041- 13,263- 16.5 120,494- 55.6 CHEMICALS 98,747 126,859 28,112- 28.5- 759,143 635,825 123,318 16.2 1,185,000 53.7 UTILITIES 326,490 234,358 92,132 28.2 2,328,337 1,842,241 486,096 20.9 3,917,900 47.0 REPAIRS & MAINTENANCE 183,473 117,934 65,539 35.7 1,467,784 1,050,765 417,019 28.4 2,201,800 47.7 HAULING & DISPOSAL 36,747 28,594 8,153 22.2 293,976 218,681 75,295 25.6 441,000 49.6 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 3,328 1,630 1,698 51.0 5,000 32.6 OUTSIDE SERVICES 67,352 56,163 11,189 16.6 538,816 310,989 227,827 42.3 808,300 38.5 MATERIALS & SUPPLIES- 71,028 51,556 19,472 27.4 568,224 460,136 108,088 19.0 852,500 54.0 OTHER EXPENSES 157,259 221,541 64,282- 40.9- 781,858 725,024 56,834 7.3 941,895 77.0 PREPARED 3/10/15, 10:09:36 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - --- -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ PLANT OPERATIONS 2,640,820 2,490,339 150,481 5.7 22,113,212 19,883,680 2,229,532 10.1 32,523,037 61.1 SALARIES & WAGES 81,353 84,066 2,713- 3.3- 650,824 669,985 19,161- 2.9- 976,245 68.6 EMPLOYEE BENEFITS 73,557 80,739 7,182- 9.8- 750,149 802,058 51,909- 6.9- 1,044,428 76.8 CAPITALIZED ADM OVERHEAD 502- 0 502 -100.0 4,016- 1,336- 2,680- 66.7 6,027- 22.2 CHEMICALS 35,000 45,383 10,383- 29.7- 280,000 275,179 4,821 1.7 420,000 65.5 UTILITIES 43,253 38,587 4,666 10.8 346,024 323,118 22,906 6.6 519,050 62.3 REPAIRS & MAINTENANCE 19,203 19,649 446- 2.3- 153,624 206,491 52,867- 34.4- 230,450 89.6 HAULING & DISPOSAL 583 602 19- 3.3- 4,664 5,676 1,012- 21.7- 7,000 81.1 OUTSIDE SERVICES 6,258 3,169 3,089 49.4 50,064 46,165 3,899 7.8 75,100 61.5 MATERIALS & SUPPLIES 3,983 785 3,198 80.3 31,864 19,499 12,365 38.8 47,800 40.8 OTHER EXPENSES 3,232 2,572 660 20.4 25,856 23,577 2,279 8.8 38,817 60.7 PUMP STATIONS 265,920 275,552 9,632- 3.6- 2,289,053 2,370,412 81,359 - 3.6- 3,352,863 70.7 FUND TOTALS 6,642,347 6,113,320 529,027 8.0 61,078,802 57,300,591 3,778,211 6.2 88,198,895 65.0 PREPARED 3/10/15, 10:09:36 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ---------------- PERIOD ENDING: 2/28/2015 OBJ - -------------------------------------------------- ------- - - - - -- MONTH -TO- ---------------------------- DATE------- - - - - -- - -- - ------------------------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE ------------------------------- $ BUDGET ACTUAL ---- VARIANCE - -- --- -- - % -------------- BUDGET ---- $ - ---- 0101 SALARIES & WAGES- MGMNT. 197,381 181,421 15,960 8.1 1,579,048 1,378,556 200,492 12.7 2,368,609 58.2 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,971,416 138,521 6.6 16,879,496 15,898,148 981,348 5.8 25,319,409 62.8 0103 SALARIES & WAGES -COMP ABS 25,000 23,775 1,225 4.9 200,000 205,997 5,997- 3.0- 300,000 68.7 0105 OVERTIME 79,829 81,958 2,129- 2.7- 638,632 639,510 878- .1- 958,128 66.7 0106 STANDBY PAID 18,417 22,038 3,621- 19.7- 147,336 158,787 11,451- 7.8- 221,023 71.8 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 365,976- 0 365,976 -100.0 549,000- .0 0150 CAPITALIZED SALARIES 263,136 179,055 84,081 32.0 2,105,088 1,421,517 683,571 32.5 3,157,731 45.0 0151 OVERTIME 10,537 1,443 9,094 86.3 84,296 27,585 56,711 67.3 126,507 21.8 0152 SALARY VACANCY 4,832- 0 4,832 -100.0 38,656- 0 38,656 -100.0 58,000- .0 SALARIES & WAGES 2,653,658 2,461,106 192,552 7.3 21,229,264 19,730,100 1,499,164 7.1 31,844,407 62.0 0201 WORKERS' COMPENSATION INS 43,684 35,159 8,525 19.5 349,472 283,147 66,325 19.0 524,547 54.0 0202 STATE UNEMPLOYMENT INSUR 0 2,556 2,556- .0 15,000 7,828 7,172 47.8 30,000 26.1 0203 FEDERAL MEDICARE TAX 37,028 34,811 2,217 6.0 296,224 281,178 15,046 5.1 444,652 63.2 0204 MEDICAL & HEALTH INSUR 926,436 847,886 78,550 8.5 7,411,488 6,938,786 472,702 6.4 11,117,579 62.4 0205 RETIREMENT CONTRIBUTION 1,900,343 1,735,455 164,888 8.7 20,202,744 18,787,526 1,415,218 7.0 27,804,432 67.6 0206 DEFERRED COMP. CONTRIB 151,783 151,831 48- .0 1,214,264 1,121,658 92,606 7.6 1,821,750 61.6 0207 DENTAL INSURANCE 85,428 80,368 5,060 5.9 683,424 639,748 43,676 6.4 1,025,510 62.4 0208 LONG -TERM DISABILITY INS 7,017 6,141 876 12.5 56,136 48,252 7,884 14.0 84,494 57.1 0209 LIFE INSURANCE 20,598 9,626 10,972 53.3 164,784 76,503 88,281 53.6 247,523 30.9 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 -100.0 862,656- 0 862,656 -100.0 1,294,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,810,000 2,810,000 0 .0 2,810,000 100.0 EMPLOYEE BENEFITS 3,064,485 2,903,833 160,652 5.2 32,490,880 30,980,954 1,509,926 4.6 44,976,487 68,9 TOTAL SALARY AND BENEFITS 5,718,143 5,364,939 353,204 6.2 53,720,144 50,711,054 3,009,090 5.6 76,820,894 66.0 rol PREPARED 3/10/15, 11:26:12 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2015 ------- ------ ---- - ----- - ----- -------- ------ - ------------------ -------------- -------------- --- - ----------------------------------- 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 605,159.90 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 37,600,000.00 ACCOUNTS RECEIVABLE 314,998.97 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 18,702.04 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 419614.76 AVAD - ALHAMBRA VLY AR 1,376,,464.83 DUE FROM R/E 59,670,641.54 DUE FROM S/I .00 DUE FROM DEBT FUND 29,290,222.83 TOTAL CURRENT ASSETS 129,295,804.87 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 14,656,628.45 ' TOTAL NET PROPERTY, PLANT & EQUIPMENT 14,656,628.45 TOTAL ASSETS --- ----------- 143,952,433.32 -------------- -------------- LIABILITIES DUE TO R/E 101,160,553.11 - DUE TO S/I 369.67 - DUE TO DEBT FUND 568.442.29- 101 PREPARED 3/10/15, 11:26 ;12 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 8 /2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2015 ----------------- -- ------------ - -- ------------------------------------------------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ------------ ------------------- - --- ACCOUNTS PAYABLE 75,458.85 - SALES TAX PAYABLE 7,528.89 - REFUNDABLE CONST BONDS 123,675.40 - UNEARNED INTEREST .01- PROJECT RETENTION PAYABLE 261,463.82 - TOTAL LIABILITIES 102,197,492.04 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91- _ EXPENDITURE SUMMARY .00 REVENUE SUMMARY 10,456,173.37 - TOTAL FUND EQUITY 41,754,941.28 - TOTAL LIABILITIES AND FUND EQUITY 143,952,433.32- n PREPARED 3/10/15, 10:08:21 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY --------- DISTRICT PERIOD ENDING: 2/28/2015 - --------------- -------- 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 0 280 280 .0 2,100,000 2,142,775 42,775 2.0 3,750,000 57.1 SEWER SERVICE CHARGES 0 280 280 .0 .2,100,000 2,142,775 42,775 2.0 3,750,000 57.1 1500 MAIN LINES INSPECTION 4,083 29,969 25,886 634.0 32,664 154,230 121,566 372.2 49,000 314.8 1600 PLAN REVIEW 1,666 6,422 4,756 285.5 13,328 59,564 46,236 346.9 20,000 297..8 1900 OVERTIME INSPECTION 750 0 750- 100.0- 6,000 709 5,291- 98.2- 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 490,833 439,675 51,158- 10.4- 3,926,664 4,458,423 531,759 13.5 5,890,000 75.7 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 . PUMP ZONE FEES 44,000 7,925 36,075- 82.0- 352,000 293,208 58,792- 16.7- 528,000 55.5 4400 CAPACITY USE CHARGE 0 0 0 .0 29,000 113,095 84,095 290.0 29,000 390.0 4500 INTEREST INCOME 23,333 7,432 15,901- 68.1- 186,664 134,555 52,109- 27.9- 280,000 48.1 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 83 677 594 715.7 664 2,031 1,367 205.9 1,000 203.1 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,743 7,743 .0 0 .0 OTHER REVENUES 564,748 492,100 72,648- 12.9- 6,746,984 8,313,398 1,566,414 23.2 18,531,000 44.9 FUND TOTALS 564,748 492,380 72,368- 12.8- 8,846,984 10,456,173 1,609,189 18.2 22,281,000 46.9 0,?- PREPARED 3/10/15, 10:13:49 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROS ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO -------------------------------------------------------------------------------------------------------------------------'""---------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL 6. SAFETY 7284 TP HAZARD ID /REMEDIATION 125,000 753,600 119,378 96 6,000 1,557 26 1,557 5,622 7301 TREATMENT PLANT PLANNING 2,448,000 4,084,500 2,158,328 88 371,000 163,461 44 25,355 289,672 7311 TP SAFETY ENHANC. PH 4 100,000 340,000 165,072 165 240,000 125,170 52 17,161 65,072- 7315 PLANT OF THE FUTURE 250,000 450,000 86,831 35 100,000 85,161 85 20,000 163,169 7318 OUTFALL MONITORING PROGRM 50,000 0 5,962 12 0 5,962 0 438 44,038 SUB -TOTAL : 2,973,000 - 5,628,1.00 2,535,571 85 717,000 381,311 53 64,511 437,429 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 12,234,227 82 6,000,000 4,014,598 67 355,507 2,712,773 7289 POB SEISMIC UPGRADE 190,000 1,297,100 147,028 77 1,000 2,249 225 231 42,972 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,836,300 395,822 98 122,000 38,413 32 1,263 9,178 7292 SWITCHGEAR REFURBISHMT -P2 300,000 1,336,800 150,470 50 100,000 31,188 31 14,264 149,530 7297 WET /DRY SCRUBBER REPLCMT 25,000 7,871,100 964 4 200,000 0 0 0 24,036 7302 PE PUMP REFURB, PH 2 25,000 70,000 16,843 67 '1,000 0 0 0 8,157 7304 INSTR 6 CNTRL -PLC UPGRADE 235,000 758,700 138,309 59 80,000 73,992 93 0 96,691 7309 DAF TANKS RENOVATION 1,050,000 690,000 1,048,711 100 500,000 918,420 184 50,211 1,289 7316 SLUDGE BLENDNG TNK REPAIR 200,000 0 168,540 84 0 141,534 0 16,250 31,460 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 14,300,914 82 7,084,000 5,220,394 74 437,726 3,156,086 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 567,753 95 10,000 18,464 185 398 32,247 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,268,100 1,196,479 96 50,000 89,061 178 1,340 53,521 7310 TP PIPING RENOV. PH 8 100,000 1,750,000 114,216 114 150,000 27,294 18 2,894 14,216- 7319 LABORATORY UPGRD & REPAIR 98,000 438,000 25,216 26 48,000 25,216 53 23,009 72,784 7320 PLANT ENERGY OPTIMIZATION 90,000 90,000 15,851 18 15,000 15,851 106 3,405 74,149 SUB -TOTAL : - 2,138,000 4,117,400 1,919,515 90 273,000 175,886 64 31,046 218,485 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,299,270 11300,000 1,277,723 98 60,000 25,448 42 453 21,547 SUB -TOTAL : 1,299,270 1,300,000 1,277,723 98 60,000 25,448 42 453 21,547 UNALLOCATED AUTHORIZATIONS 3,409,250 0 PROGRAM CONTINGENCY 174,300 0 Treatment Plant 27,450,820 41,609,200 20,033,723 73 8,134,000 5,803,039 71 533,736 7,417,097 i3 PREPARED 3/10/15, 10:13:49 PIPE BURST BLANKET 828,000 CAPITAL IMPROVEMENT BUDGET 673,903 PAGE 2 PROGRAM /GM1851,4 400,000 3,400,000 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT 372,200 PERIOD ENDING: 2/28/2015 8404 LAFAYETTE SEWER RENOV PH8 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System 2,304,500 2,426,698 8405 2013 CIPP PROJECT 2,978,000 2,978,000 TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 823,000 2,276,400 610,549 8417 SURVEY MONUMENT INSTALL 5982 PIPE BURST BLANKET 828,000 687,200 673,903 5991 P.H. SEWER RENOV PH 2 400,000 3,400,000 133,017 5999 CIPP BLANKET CONTRAST 472,000 372,200 123,232 8404 LAFAYETTE SEWER RENOV PH8 2,735,000 2,304,500 2,426,698 8405 2013 CIPP PROJECT 2,978,000 2,978,000 2,974,591 8410 CATHODIC PROT SYS REPL 200,000 806,900 190,507 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 2,149,062 8413 WCK SEWER REN., PH 10 3,884,000 3,373,700 3,110,804 8415 MARTINEZ PH 4 SEWER REN. 823,000 2,276,400 610,549 8417 SURVEY MONUMENT INSTALL 150,000 500,700 101,307 8421 LAFAYETTE SEWER RENOV PH9 650,000 3,350,000 605,158 8422 WCK SEWER REN., PH 11 100,000 3,150,000 97,895 8423 NO ORINDA SEWER REN. PH 6 150,000 3,250,000 102,666 8424 CIPP - LINING PHASE 1 250,000 3,800,000 88,815 8425 CATH. PROT. SYSTEMS PH 1 559,000 500,000 92,744 8426 LAFAYETTE SEWER REN.PH 10 55,000 3,505,000 16,713 88,815 SUB -TOTAL : 17,254,000 37,677,300 13,497,661 450,000 REGL /COMP /URGNT /PLNG /SAFE 21 15,072 466,256 5962 MANHOLE REMOT LVL MONITOR 325,500 350,700 131,963 5993 FORCEMAIN ASSESSMENT 127,000 304,800 96,535 8418 COL.SYS. MODELING UPGRADE 350,000 951,100 223,518 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 224,544 0 SUB -TOTAL 1,122,500 3,006,600 676,560 250,000 EXPANSION 30 21,904 126,482 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 6,481,000 830,687 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,604,682 41,324 SUB -TOTAL : 2,970,000 9,962,000 2,435,369 32 PUMPING STATIONS 419,313 93 700,000 5941 PS EQUIP & PIPING REPL 640,000 782,500 585,474 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 8406 PUMP STATION SAFETY IMPS 549,000 305,000 585,123 8414 MOR PUMPG ST.CHOPPER PUMP 100,000 400,000 19,964 8427 PS ARC FLASH STUDY 100,000 100,000 45,668 SUB -TOTAL : 1,439,000 2,038,500 1,236,312 SUBSTANTIALLY COMPLETE 81 75,000 21,618 29 444 154,097 33 50,000 0 0 0 266,983 26 75,000 9,613 13 668 348,768 89 5,000 8,161- 163- 87,198 308,302 100 50,000 258,561 517 5,535 3,409 95 50,000 85,641 171 2,439 9,493 71 2,675,000 1,522,472 57 42,174 870,938 80 2,700,000 2,304,986 85 22,948 773,196 74 1,700,000 393,810 23 _ 54,824 212.,451 68 50,000 3,048 6 1,584 48,693 93 450,000 322,077 72 78,968 44,842 98 100,000 9,553 10 0 2,105 68 100,000 10,333 10 0 47,334 36 800,000 88,815 11 18,225 161,185 17 450,000 92,744 21 15,072 466,256 30, 55,000 16,713 30 891 38,287 78 9,385,000 5,131,823 55 330,970 3,756,339 41 120,000 0 0 0 193,537 76 90,000 0 0 0 30,465 64 250,000 75,120 30 21,904 126,482 70 140,000 124,229 89 19,420 95,456 60 600,000 199,349 33 41,324 445,940 67 800,000 251,613 32 27,200 419,313 93 700,000 584,740 84 83,383 115,318 82 1,500,000 836,353 56 110,583 534,631 92 10,000 16,681 167 0 54,526 0 400,000 0 0 0 49,917 107 245,000 418,354 171 619 36,123- 20 200,000 0 0 0 80,036 46 100,000 45,668 46 11,441 $4,332 86 955,000 480,703 50 12,060 202,688 9 PREPARED 3/10/15, 10:13:49 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,468,845 97 5,000 94,878 898 5,190 94,155 SUB -TOTAL 3,563,000 3,563,000 3,468,845 97 5,000 94,878 898 5,190 94,155 UNALLOCATED AUTHORIZATIONS 10,880,000 0 PROGRAM CONTINGENCY 607,000 0 Collection System 37,835,500 56,247,400 21,314,747 56 12,445,000 6,743,106 54 500,127 16,520,753 15 PREPARED 3/10/15, 10:13:49 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 67$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 TYPE GI General Improvements _ _ ___ ___ ___ _____ TOTAL TOTAL PROJECT PCT EXPENDED 'PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8515 2014 -15 EQUIP & VEHICLES 617,200 617,200 206,176 33 617,200 206,176 33 0 411,024 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 0 471,044 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 1,001,400 520,355 69 300,000 75,436 25 13,671 229,645 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 400,500 40 1,000,000 400,500 40 221,985 599,500 8242 CMMS REPLACEMENT 60,000 0 8,330 14 0 8,330 0 4,328 51,670 SUB -TOTAL 2,310,000 7,023,700 1,151,629 50 1,450,000 484,266 33 239,984 1,158,371 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 1,018,000 881,652 95 100,000 41,252 41 1,907 51,348 8230 CAPITAL LEGAL SERVICES 210,000 407,900 87,246 42 70,000 7,961 11 0 122,754 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 174,005 87 30,000 12,902 43 893 25,995 8234 BOB IMPROVEMENTS 334,000 944,500 249,429 75 50,000 13,185 26 1,080 84,571 8236 DISTRICT EASEMENT ACQUIS 140,000 740,000 106,747 76 65,000 47,853 74 2,219 33,253 8237 BUFFER & RENTAL PROP. IMP 90,000 279,000 41,586 46 39,000 14,538 37 1,703 48,414 8239 POD OFFICE IMPROVEMENTS 100,000 490,000 53,784 54 100,000 53,784 54 6,052 46,216 SUB -TOTAL : 2,067,000 4,439,300 1,642,065 79 499,000 191,475 38 13,854 424,935 . ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PROM 700,000 3,540,000 436,027 62 700,000 436,027 62 40,975 263,973 $UB -TOTAL 700,000 3,540,000 436,027 62 700,000 436,027 62 40,975 263,973 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,635,377 100 1,100,000 132,418 12 3,495 10,623 8223 DISTRICT PROP SAFETY IMP 219,000 279,600 218,769 100 20,000 0 0 0 231 8226 SEISMIC IMPROVEMENTS BOB 5,941,000 5,940,900 5,877,255 99 1,000 29,668 967 4,149 63,745 SUB -TOTAL : 12,806,000 11,705,500 12,731,401 99 1,121,000 162,086 15 7,644 74,599 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 3/10/15, 10:13:49 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 673 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2015 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 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 16,966,363 83 4,390,000 1,881,308 43 302,457 3,419,537 0 PREPARED 3/10/15, 10:13:49 PROGRAM /GM185L4 CENTRAL CONTRA COSTA SANITARY DISTRICT TYPE RW Recycled Water TOTAL TOTAL PROD ALLOCATED PROJECT NO PROJECT TITLE BUDGET COST EST URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,757,500 1,675,200 7261 RW CATHODIC PROTECTION 20,000 25,700 7279 CONCORD NAVAL WEAPONS REW 280,000 280,900 7300 REFINERY RECYCLED WATER 595,000 1,396,400 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 SUB -TOTAL : 2,872,500 5,059,200 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,268,300 SUB -TOTAL : 3,915,000 4,268,300 UNALLOCATED AUTHORIZATIONS 541,025 PROGRAM CONTINGENCY 28,475 Recycled Water 7,357,000 9,327,500 GRAND TOTAL 93,029,220 135,407,185 CAPITAL IMPROVEMENT BUDGET 67$ OF FISCAL YEAR ELAPSED PERIOD ENDING: 2/28/2015 ---------------------------------- PROJECT PCT EXPENDED EXP CIB EST TO DATE PTD THIS FY 1,763,688 100 50,000 10,084 50 1,000 265,947 95 1,000 325,478 55 80,000 76,829 35 50,000 2,442,026 85 182,000 3,778,907 97 370,000 3,778,907 97 370,000 6,220,933 85 552,000 64,535,766 0 25,521,000 1 EXPENDED THIS YEAR 63,301 0 1,092 41,751 41,768 147,912 81,278 81,278 229,190 4,656,643 ACCOUNTING PCT EXPENDED EXP THIS YTD MONTH --------------- - 127 3,221 0 0 109 1,092 52 2,548 84 924 81 7,785 22 9,591 22 9,591 42 17,376 0 1,353,696 PAGE 6 PERIOD 8/2015 .-- ----- ------ REMAINING ALLOCATED BUDGET 6,188- 9,916 14,053 ,269,522 143,171 430,474 136,093 136,093 0 0 1,136,067 28,493,454 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS FEBRUARY, 2015 (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 0.263 %. (4) The market value of the portfolio on February 28, 2015 was $37,640,120. 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. 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) 33,100,000 39,100,000 (6,000,000) 33,100,000 33,139,938 88.03% 7,577.75 36,177.70 43,755.45 901 Union Bank of CA NCD 12/26/14 07124/15 174 0.28 2,250,000 2,250,000 2,250,000 2,250,182 5.98% 490.00 647.50 1,137.50 902 Toyota Motor Credit Comm Pa 12/26/14 07/24115 174 0.29 2,250,000 2,250,000 2,250,000 2,250,000 5.98% 507.50 670.63 1,178.13 (6,000,000) (4) 37,600,000 43,600,000 0 37,600,000 37,640,120 100.00% 8,575.25 37,495.83 46,071.08 (3) (5) (6) 3,159.18 3,159.18 8,575.25 40,655.01 49,230.26 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 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 0.263 %. (4) The market value of the portfolio on February 28, 2015 was $37,640,120. 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. PREPARED 3/10/15, 11:26:12 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2015 ----- ------------- ------------- -------------------------------- -------------------------------------------------------------------- 003 SELF - INSURANCE CURRENT ASSETS CASH 13,261.50 TEMPORARY INVESTMENTS 4,400,000.00 _ ACCRUED INTEREST A/R 1,849.21 SUBROGATION RECOVERY A/R .00 DUE FROM RIB .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS ------- ------- 4,415,480.38 LIABILITIES DUE TO R/E .00 DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 3,974.94 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,003,974.94 - 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 724,054.86 REVENUE SUMMARY 657,030.51- TOTAL .FUND EQUITY 3,411,505.44 - -------- - - ---- TOTAL LIABILITIES AND FUND EQUITY 4,415,480.38 - -------------- -------------- 0--70 PREPARED 03/10/15, 11:25:33 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M ' SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW + SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 09/2015 PERIOD ENDING: 02/28/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 231 184 47- 20.35- 1,848 1,528 320- 17.32- 2,780 54.96 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 231 184 47- 20.35- 1,848 1,528 320- 17.32- 2,780 54.96 556 442 114- 20.50- 4,448 3,667 781- 17.56- 61680 54.90 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 -00 556 442 114- 20.50- 4,448 3,667 781- 17.56- 6,680 54.90 200 221 21 10.50 1,600 1,835 235 14.69 2,410 76.14 0 0 0 .00 0 0 0 .DO 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 .00 200 221 21 10.50 651,600 651,835 235 - .04 - ------ 685,510 - - - - -- 95.09 --- - - - - -- ------ - - - - -- 987 ------- - - - - -- ------ 848 - -- - -- --- 139- - - 14.08- - - -- ------ - - - - -- 657,896 ------ - - - - -- ------ 657,031 - - - - -- --- 865- - - -- .13- 694,970 94.54 PREPARED 03/10/15, 11:25:31 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 SELF- INSURANCE EXPENSE REPORT PERIOD ENDING: 02/28/15 - - - - -- MONTH -TO -DATE BUDGET Actual 4,166 7,088 3,333 0 2,083 4,635 9,582 11,723 0 0 4,166 0 416 0 4,582 0 416 0 416 0 0 0 0 0 0 0 541 0 0 0 1,373 0 ------------ 15,537 _____________ 11,723 PAGE 1 ACCOUNTING PERIOD 09/2015 -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL Variance !k Budget Actual Variance $ BUDGET 2,922- 70.14- 33,328 142,315 108,987- 327.01- 50,000 284.63 3,333 100.00 26,664 15,576 11,088 41.58 40,000 38,94 2,552- 122.52- 16,664 46,786 30,122- 180.76- 25,000 187.14 2,141- 22.34- 76,656 204,677 128.,021- 167.01- 115,000 177.98 0 .00 0 0 0 .00 0 .00 4,166 100.00 33,328 41,994 8,666- 26.00- 50,000 83.99 416 100.00 3,328 0 3,328 100.00 5,000 .00 4,582 100.00 36,656 41,994 5,338- 14.56- 55,000 76.35 416 100.00 3,328 0 3,328 100.00 5,000 .00 416 100.00 3,328 153 3,175 95.40 5,000 3.06 0 .00 0 0 0 .00 0 .00 0 .00 375,000 347,868 27,132 7.24 375,000 92.76 0 .00 100,000 124,362 24,362- 24.36- 100,000 124.36 541 100.00 4,328 5,000 672- 15.53- 6,500 76.92 0 .00 0 0 0 .00 0 .00 1,373 100.0.0 485,984 477,384 8,600 1.77 491,500 97.13 3,814 24.55 599,296 724,055 124,759- 20.82- 661,500 109.46 2y CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS FEBRUARY, 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 4,405,309 100.00% 877.59 6,350.12 7,227.71 (3) 4,400,000 4,400,000 0 4,400,000 4,405,309 100.00% 877.59 6,350.12 7,227.71 (2) (111.54) (111.54) 877.59 6,238.58 7,116.17 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of February, 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 Self- Insurance portfolio is 0.260 %. (4) The market value of the portfolio on February 28, 2015 was $4,405,309. LMM-m COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 3/10/15, 11:26:12 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 8/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/28/2015 ----------- - ------ - ----- ------------ -- - - ---- - ------------- ---- --------------------- 004 DEBT SERVICE ---- -- - ---------------- ------ - --------------- ------ - ----------------- ------- ------------------- --- ----------------- - --------------------------------------------------------- CURRENT ASSETS DEPOSIT W /TRUSTEE - RESERVE 4,856,450.00 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 568,442.29 DUE FROM S/I .00 TOTAL ASSETS -------- - --- -- 70,523,461.78 -------------- -------------- LIABILITIES DUE TO R/E .00 DUE TO S/C 29,290,222.83 - 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 -- ---- ------ 66,002,468.23 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,011,603.45 REVENUE SUMMARY 5,532,597.00 - TOTAL FUND EQUITY 4,520,993.55 - TOTAL LIABILITIES AND FUND EQUITY 70,523,461.78- (�o PREPARED 03/10/15, 11:25:29 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 09/2015 PERIOD ENDING: 02/28/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance $ BUDGET S 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 2,750- 3,050- 300- 10.91 2,750- 3,050- 300- 10.91 40,700 7.49- 4600 TAX REVENUE 0 0 0 .00 5,535,647 5,535,647 0 .00 5,535,647 100.00 • REVENUE 2,750- 3,050- 300- 10.91 5,532,897 5,532,597 300- .01- 5,576,347 99.22 ------ - - - - -- 2,750- - _ --------- 3,050- 300- 10.91 ------------ 5,532,897 5,532,597 300- .01- 5,576,347 99.22 0 PREPARED 03/10/15, 11:25:25 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 09/2015 PERIOD ENDING: 02/28/2015 - - - - -- 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 739,377 739,378 1- .00 1,011,603 1,011,603 0 .00 1,524,227 66.37 • DEBT SERVICE 739,377 739,378 1- .00 1,011,603 1,011,603 0 .00 1,542,485 65.58 ------ - - - - -- 739,377 ------- - - ---- ------ - - - - -- --- - - - 739,378 1- .00 --- ------ - - ---' 1,011,603 - - -- 1,011,603 0 .00 1,542,485 65.58 o(o