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03.b. Approve March Financial Statements and Investment Reports
April 14, 2015 TO: THE BOARD OF DIRECTORS (� VIA: THEA VASSALLO `4 3. b. FROM: JAMIE KINIT SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending March, 2015: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Svc Outside Services Materials & Supplies Other Expenses Budgeted Actual 51,814,282 51,003,701 1,172,890 990,535 Favorable /(Unfavorable) Variance 810,581 182,355 3,362,353 2,719,404 642,949 3,703,610 2,703,021 1,000,589 Explanation Lower due to budgeted positions that are not yet filled Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Expense for recent purchase of polymer will be reflected next month. Lower than budged expense for Electricity expense as we are optimizing use of cogen, reducing the use of outside electricity. Additional variance is due to delay in billing. 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. 758,043 556,789 201,254 Lower than budgeted expense for grit removal due to the installation of a new classifier reducing the need for removal. Delay in invoicing from PSC Environmental Services for hazardous waste disposal. 404,469 220,591 183,878 Both Professional and Legal expenses are lower than budgeted so far this fiscal year. 2,520,594 2,054,340 466,254 Lower mostly due to lower than budgeted expense for Technical Services. 1,517,949 1,261,725 256,224 Operating and Safety Supplies lower than budgeted so far this fiscal year. 1,677,859 1,323,286 354,573 Lower than budgeted amount thus far for Rents & Leases, Technical Training, Tuition Reimbursement, and Professional Expense Reimbursements. CENTRAL CONTRA COSTA SANITARY DISTRICT April 13, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO (4 % t FROM: JAMIE KIN SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending March, 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 4,417,497 4,821,154 403,657 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 March 2015 YEAR -TO -DATE Actual Budget Variance O & M Revenue 40,878 - 40,526 352 0.9% " March 2015 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance Utilities O & M Expenses 6,292 • 6,653 361 63,593 67,732 4,139 5.4% 6.1% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 811 Directors Fees & Expenses 40 , Chemicals 182 Utilities 643 Repairs & Maintenance 1,001 Hauling & Disposal 201 Professional & Legal 184 Outside Services 466 Materials & Supplies 256 Other Expenses 355 4,139 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 4,139 a _ / . .. ... v ., �, ,, „ <�_ _ ,.s,• .,��.a.. ..� .. �,, .._ ��.�„ yen Sewer Construction YEAR -TO -DATE Revenue 10,945 Expense 16,105 Over /Under (5,160)160) TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's LAIF yield as of March was 0.278 %. PREPARED 4/10/15, 8:22:30 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ---- ---- ---- --- ---- ------- -- - ----------------------------------------------------------------------- -- -- ---- -- ---- --- -------- - --- -- CURRENT ASSETS CASH 1,755,420.60 PETTY CASH 3,400.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 389,719.78 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,575.40 ACCOUNTS RECEIVABLE -COBRA 1,876.06 - A/R-SSC DIRECT BILL 472,405.09 COMPUTER PURCHASE PROGRAM 15,088.59 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE .00 PREPAID EXPENSES 947,928.42 PREPAID RETIREMENT 8,529,675.63 SUPPLIES & MATERIAL INV 2,048,133.72 DUE FROM SIC 102,801,298.03 DUE FROM S/I 50,000.00 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 117,302,160.63 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,812,127.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,196,084.95 ACC DEPR - BUILDINGS 9,158,947.67 - TREATMENT PLANT 303,606,835.06 ACC DEPR- TREATMENT PLANT 190,858,122.18 - PUMPING STATIONS 54,956,573.93 ACC DEPR - PUMPING STATIONS 26,503,493.34 - SEWAGE COLLECTION FACIL 318,206,017.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,025,825.89 ACC DEPR -FURN & EQUIP 6,473,326.95 - VEHICLES 6,721,030.87 ACC DEPR- VEHICLES 4,339,676.46 - RECY WATER INFRASTRUCTURE 17,127,656.00 ACCUM DEPRC -RELY -WATER 6,527,310.63 - ACC DEPR- SEWAGE COL SYS 57,348,606.23 - ACC DEPR- OUTFALL 3,163,442.65 - CONTRIBUTED SEWER LINES 152,297,245.79 ACC DEPR - CONTRIB ASSETS 53,161,229.08 - CONSTRUCTION IN PROGRESS 27,508,157.78 TOTAL NET PROPERTY, PLANT & -- ----- - -- - -- EQUIPMENT 608,583,266.92 TOTAL ASSETS --- ----- - - -- -- 725,885,427.55 LIABILITIES DUE TO SIC 67,170,855.28- 0 PREPARED 4/10/15, 8:22:30 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I .00 DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 258,357.86 - SALES TAX PAYABLE .00 ACCRUED WAGES PAYABLE 971,262.61 - 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 1,885,629.87 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,748.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 4.00 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 34.81 - LIFE INS .00 DELTA DENTAL .00 POST EMP. BENEFIT -OPEB 505,078.49 CAFETERIA PLAN PAYABLE 27,705.28 - PERMIT CLEARING 65.00 - WORKERS' COMP INS PAYABLE 71,316.16 - ACCRUED COMPENSATED ABS. 3,626,031.90 - REFUNDABLE DEPOSITS 23,930.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 132,113.08- 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 .00 152,463,837.55 - 97,645,412.51- 75,301,279.00- 273,024,467.25- 11,299,961.50- 63,592,740.29 40,877,880.59- 138,865,329.44- 587,020,098.11- -------------- 725,885,427.55- -------------- -------------- PREPARED 4/10/15, 8:22:08 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 75k OF YEAR LAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 3/31/2015 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 15,791 4,818 10,973- 69.5- 142,119 188,475 46,356 32.6 189,500 99.5 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 37,500,000 37,420,872 79,128- .2- 68,227,800 54.8 2400 SEWER SVC CHRG - DIRECT 0 2,914 2,914 .0 1,052,800 1,149,615 96,815 9.2 1,052,800 109.2 2500 SEWER SVC CHRG -PRIOR YEAR 1,925- 3,867- 1,942 -100.9 17,325- 5,220- 12,105 69.9- 23,100- 22.6 SEWER SERVICE CHARGES 13,866 3,865 10,001- 72.1- 38,677,594 38,753,742 76,148 .2 69,447,000 55.8 2600 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 13,500,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 - 0 0 .0 13,500,000 .0 1000 PERMIT /APPLICATION FEES 27,500 33,821 6,321 23.0 247,500 250,423 2,923 1.2 330,000 75.9 1700 SEPTIC TANK DUMPING 5,800 8,904 3,104 53.5 52,200 66,004 13,804 26.4 69,600 94.8 1900 OVERTIME INSPECTION 1,000 1,091 91 9.1 9,000 11,029 2,029 22.5 12,000 91.9 2000 SIDE SEWER INSPECTION 45,833 91,897 46,064 100.5 412,497 613,191 200,694 48.7 550,000 111.5 2700 SALES 166 200 34 20.5 1,494 693 801- 53.6- 2,000 34.7 2900 OTHER SERVICE CHARGES 0 0 0 .0 77,000 81,602 4,602 6.0 150,000 54.4 3000 INDUSTRIAL PERMIT FEES 7,916 41,638 33,722 426.0 71,244 89,889 18,645 26.2 95,000 94.6 3200 NEW INDUSTRY PERMIT FEES 833 1,694 861 103.4 7,497 3,970 3,527- 47.0- 10,000 39.7 3301 POLLUTION PREVENTION 0 0 0 .0 12,000 13,116 1,116 9.3 24,000 54.7 3500 LEASE RENTAL INCOME 29,000 32,16.9 3,169 10.9 452,000 478,323 26,323 5.8 566,000 84.5 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 60,500 13,391 47,109- 77.9- 242,000 177,571 64,429- 26.6- 103,000 172.4 4300 ANNEXATION CHARGES 2,000 18,430 16,430 821.5 18,000 77,088 59,088 328.3 24,000 321.2 4500 INTEREST INCOME 0 - 0 0 .0 0 33- 33- .0 90,000 .0 5500 STORMWATER PROGRAM 0 0 0 .0 122,500 142,793 20,293 16.6 245,000 58.3 5600 HOUSE HAZARD WASTE REIMB 4,000 12,509 8,509 212.7 36,000 61,453 25,453 70.7 895,000 6.9 6000 MISCELLANEOUS INCOME 9,583 2,892 6,691- 69.8- 86,247 56,734 29,513- 34.2- 115,000 49.3 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 1,494 292 1,202- 80.5- 2,000 14.6 OTHER REVENUES 194,297 258,636 64,339 33.1 1,848,673 2,124,138 275,465 14.9 3,284,600 64.7 FUND TOTALS 208,163 262,501 54,338 26.1 40,526,267 40,877,880 351,613 .9 86,231,600 47.4 0 PREPARED 4/10/15, 8:22:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 3/31/2015 OBJ ------- - - - - -- MONTH -TO- DATE-- --- -- - - - - -- -- --- --- -- - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 197,381 182,035 15,346 7.8 1,776,429 1,560,592 215,837 12.2 2,368,609 65.9 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,976,447 133,490 6.3 18,989,433 17,874,595 1,114,838 5.9 25,319,409 70.6 0103 SALARIES & WAGES -COMP ABS 25,000 25,327 327- 1.3- 225,000 231,324 6,24- 2.8- 300,000 77.1 0105 OVERTIME 79,829 72,503 7,326 9.2 718,461 712,010 6,451 .9 958,128 74.3 0106 STANDBY PAID 18,417 17,684 733 4.0 165,753 176,473 10,720- 6.5- 221,023 79.8 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 411,723- 0 411,723 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,273,996 110,821 4.6 21,463,353 20,554,994 908,359 4.2 28,618,169 71.8 0201 WORKERS' COMPENSATION INS 42,012 33,904 8,108 19.3 378,108 308,983 69,125 18.3 504,377 61.3 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 22,500 7,828 14,672 65.2 30,000 26.1 0203 FEDERAL MEDICARE TAX 33,368 32,228 1,140 3.4 300,312 293,202 7,110 2.4 400,644 73.2 0204 MEDICAL & HEALTH INSUR 881,849 890,664 8,815- 1.0- 7,936,641 7,564,067 372,574 4.7 10,582,456 71.5 0205 RETIREMENT CONTRIBUTION 1,709,748 1,597,771 111,977 6.5 20,387,732 19,403,594 984,138 4.8 25,517,180 76.0 0206 DEFERRED COMP. CONTRIB 136,695 140,719 4,024- 2.9- 1,230,255 1,181,136 49,119 4.0 1,640,588 72.0 0207 DENTAL INSURANCE 80,900 76,964 3,936 4.9 728,100 691,469 36,631 5.0 971,098 71.2 0208 LONG -TERM DISABILITY INS 6,332 5,593 739 11.7 56,988 49,480 7,508 13.2 76,199 64.9 0209 LIFE INSURANCE 19,550 9,108 10,442 53.4 175,950 81,428 94,522 53.7 234,846 34.7 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 -100.0 970,488- 0 970,488 -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 2,810,122 2,786,951 23,171 .8 33,206,098 32,377,515 828,583 2.5 41,833,388 77.4 0250 CAPITALIZED ADM OVERHEAD 317,241- 224,921- 92,320- 29.1 2,855,169- 1,928,808- 926,361- 32.4 3,806,958- 50.7 CAPITALIZED ADM OVERHEAD 317,241- 224,921- 92,320- 29.1 2,855,169- 1,928,808- 926,361- 32.4 3,806,958- 50.7 TOTAL LABOR CHARGES 4,877,698 4,836,026 41,672 .9 51,814,282 51,003,701 810,581 1.6 66,644,599 76.5 0301 DIRECTOR MEETING FEES 5,435 3,939 1,496 27.5 48,915 39,036 9,879 20.2 65,224 59.8 0302 BOARD TRAINING AND.CONF 5,333 5,789 456- 8.6- 47,997 21,019 26,978 56.2 64,000 32.8 0303 BOARD HEALTH BENEFITS 5,881 4,753 1,128 19.2 52,929 49,306 3,623 6.8 70,576 69.9 DIRECTOR FEES & EXPENSES 16,649 14,481 2,168 13.0 149,841 109,361 40,480 27.0 199,800 54.7 0402 LIME 29,166 22,422 6,744 23.1 262,494 265,374 2,880- 1.1- 350,000 75.8 0403 POLYMER 37,499 5,241 32,258 86.0 306,658 166,083 140,575 45.8 450,000 36.9 0404 BOILER CHEMICALS 5,833 471 5,362 91.9 52,497 49,264 3,233 6.2 70,000 70.4 0406 OTHER CHEMICALS 43,333 29,713 13,620 31.4 389,997 369,031 20,966 5.4 520,000 71.0 0407 HYPOCHLORITE 17,916 21,685 3,769- 21.0- 161,244 140,783 20,461 12.7 215,000 65.5 CHEMICALS 133,747 79,532 54,215 40.5 1,172,890 990,535 182,355 15.5 1,605,000 61.7 0501 ELECTRICAL 132,756 83,642 49,114 37.0 1,144,804 763,827 380,977 33.3 1,593,100 47.9 0502 NATURAL GAS 199,707 169,030 30,677 15.4 1,601,280 1,516,590 84,690 5.3 2,396,500 63.3 0503 LAND -FILL GAS 37,500 34,626 2,874 7.7 300,000 181,042 118,958 39.7 450,000 40.2 0504 WATER 8,435 1,157 7,278 86.3 75,915 60,518 15,397 20.3 101,250 59.8 0505 TELEPHONE 26,706 24,621 2,085 7.8 240,354 197,427 42,927 17.9 320,500 61.6 UTILITIES 405,104 313,076 92,028 22.7 3,362,353 2,719,404 642,949 19.1 4,861,350 55.9 lJ PREPARED 4/10/15, 8:22:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 ------------ OBJ ---- ------ ------ ----- ---- --- - -- ------- - - - - - --------------------------------------------------------------------------------------- -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - --- ANNUAL NO --------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE -- ---- % ----- BUDGET ---- -- ---- % - ---- 0601 OUTSIDE VEH /EQUIP REPAIR 6,450 738 5,712 88.6 58,050 30,382 27,668 47.7 77,400 39.3 0602 VEHIC /EQUIP REPAIR MAINT 11,666 14,440 2,774- 23.8- 104,994 87,886 17,108 16.3 140,000 62.8 0603 GENERAL REPAIRS & MAINT 90,369 55,423 34,946 38.7 813,321 674,530 138,791 17.1 1,084,500 62.2 0604 OUTSIDE REPAIRS & MAINT. 250,891 197,037 53,854 21.5 2,258,019 1,489,916 768,103 34.0 3,010,851 49.5 0605 COMPUTER REPAIRS & MAINT 41,164 44,055 2,891- 7.0- 457,976 405,372 52,604 11.5 584,011 69.4 0606 REAL PROPERTY REPAIRS 1,250 800 450 36.0 11,250 14,935 3,685- 32.8- 15,000 99.6 REPAIRS & MAINTENANCE 401,790 312,493 89,297 22.2 3,703,610 2,703,021 1,000,589 27.0 4,911,762 55.0 0701 ASH REMOVAL 12,666 11,689 977 7.7 113,994 106,324 7,670 6.7 152,000 70.0 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 18,747 0 18,747 100.0 25,000 .0 0703 GRIT REMOVAL 7,500 1,403 6,097 81.3 67,500 7,215 60,285 89.3 90,000 8.0 0704 JANITORIAL & REFUSE REMOV 24,122 25,933 1,811- 7.5- 217,098 216,780 318 .1 289,500 74.9 0705 SPOILS REMOVAL 50 0 50 100.0 450 52 398 88.4 30,000 .2 0706 HAZARDOUS WASTE DISPOSAL 33,640 42,582 8,942- 26.6- 302,760 226,418 76,342 25.2 403,700 56.1 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 37,494 0 37,494 100.0 50,000 .0 HAULING & DISPOSAL 84,227 81,607 2,620 3.1 758,043 556,789 201,254 26.5 1,040,200 53.5 0801 PROFESSIONAL SERVICES 11,961 1,840 10,121 84.6 107,649 59,069 48,580 45.1 143,550 41.1 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 59,994 33,712 26,282 43.8 80,000 42.1 0803 LEGAL SERVICES -STAFF 26,314 8,956 17,358 66.0 236,826 127,810 109,016 46.0 315,850 40.5 PROFESSIONAL & LEGAL SERV 44,941 10,796 34,145 76.0 404,469 220,591 183,878 45.5 539,400 40.9 0901 OUTSIDE SAFETY SERVICES 8,431 191 8,240 97.7 75,879 30,902 44,977 59.3 101,200 30.5 0902 TECHNICAL SERVICES 232,821 291,869 59,048- 25.4- 2,095,389 1,683,256 412,133 19.7 2,794,020 60.2 0903 DATA PROCESSING SERVICES 25 0 25 100.0- 225 - 0 225 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 142,782 121,526 21,256 14.9 277,038 286,051 9,013- 3.3- 311,400 91.9 0905 REPROGRAPHIC SERVICES 674 0 674 100.0 6,066 1,032 5,034 83.0 8,101 12.7 0906 RECRUITMENT 7,333 15,239 7,906- 107.8- 65,997 53,099 12,898 19.5 88,000 60.3 OUTSIDE SERVICES 392,066 428,825 36,759- 9.4- 2,520,594 2,054,340 466,254 18.5 3,303,021 62.2 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 12,651 2,417 16.0 135,612 123,563 12,049 8.9 180,880 68.3 1102 GASOLINE, OIL & FUEL 22,666 13,253 9,413 41.5 203,994 174,502 29,492 14.5 272,000 64.2 1103 OPERATING SUPPLIES 103,704 92,783 10,921 10.5 933,336 800,508 132,828 14.2 1,244,610 64.3 1104 OPERATING FUEL 2,750 0 2,750 100.0 24,750 9,893 14,857 60.0 33,000 30.0 1105 LABORATORY SUPPLIES 12,957 11,949 1,008 7.8 116,613 109,045 7,568 6.5 155,500 70.1 1106 SAFETY SUPPLIES 11,516 6,148 5,368 46.6 103,644 50,699 52,945 51.1 138,325 36.7 1108 INVENTORY OVER /SHORT 0 1,337- 1,337 .0 0 6,485- 6,485 .0 0 .0 MATERIALS & SUPPLIES 168,661 135,447 33,214 19.7 1,517,949 1,261,725 256,224 16.9 2,024,315 62.3 1201 RENTS & LEASES 14,198 11,703 2,495 17.6 132,956 99,570 33,386 25.1 .170,501 58.4 1202 PUBLIC AGENCY FEES 19,755 3,412 16,343 82.7 428,105 451,065 22,960- 5.4- 487,410 92.5 1203 PUBLIC INFORMATION 28,040 33,752 5,712- 20.4- 252,360 205,860 46,500 18.4 336,500 61.2 PREPARED 4/10/15, 8:22:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 - - -- OBJ - ------------------------------------------------------------------------------------------------------------------------------ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - -- -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------7----------------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 5,111 900 4,211 82.4 45,999 14,263 31,736 69.0 61,370 23.2 1205 TECH TRAIN, CONF & MEETS 37,241 20,138 17,103 45.9 335,169 159,794 175,375 52.3 446,995 35.7 1206 CERTIFICATION & LICENSES 1,999 1,734 265 13.3 17,991 11,610 6,381 35.5 24,023 48.3 1207 CLAIMS 41 0 41 100.0 369 0 369 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,662 884 1,778 66.8 23,958 13,794 10,164 42.4 32,073 43.0 1209 MILEAGE REIMBURSEMENTS 813 884 71- 8.7- 7,317 4,961 2,356 32.2 9,840 50.4 1210 PUBLIC NOTICES 507 0 507 100.0 4,563 3,445 1,118 24.5 6,100 56.5 1211 OUTSIDE ORGANIZATION FEES 6,903 30 6,873 99.6 330,657 317,853 12,804 3.9 362,664 87.6 1212 EMPLOYEE MEMBERSHIPS 3,346 4,605 1,259- 37.6- 30,114- 26,929 3,185 10.6 40,271 66.9 1213 MISCELLANEOUS 3,131 1,851 1,280 40.9 28,179 13,522 14,657 52.0 37,700 35.9 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 40,122 0 40,122 100.0 53,500 .0 OTHER EXPENSES 128,205 79,893 48,312 37.7 1,677,859 1,323,286 354,573 21.1 2,419,448 54.7 NET EXPENSES 6,653,088 6,292,176 360,912 5.4 67,731,890 63,592,753 4,139,137 6.1 88,198,895 72.1 TOTAL EXPENSE 6,653,088 6,292,176 360,912 5.4 67,731,890 63,592,753 4,139,137 6.1 88,198,895 72.1 0 PREPARED 4/10/15, 8:22:58 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY --------------------- DISTRICT PERIOD ENDING: 3/31/2015 -- --- -- ---- -- ------ - - - ------------- --- - ------------------------------------------------------------------------------------ MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE --------- - ------------------------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 464,125 447,127 16,998 3.7 4,177,125 3,786,542 390,583 9.4 5,569,575 68.0 EMPLOYEE BENEFITS 871,189 866,048 5,141 .6 11,722,065 11,033,220 688,845 5.9 14,531,129 75.9 CAPITALIZED ADM OVERHEAD 4,306- 1,077- 3,229- 75.0 38,754- 11,695- 27,059- 69.8 51,673- 22.6 DIRECTOR FEES & EXPENSES 16,649 14,481 2,168 13.0 149,841 109,361 40,480 27.0 199,800 54.7 UTILITIES 8,208 6,786 1,422 17.3 73,872 47,626 26,246 35.5 98,500 48.4 REPAIRS & MAINTENANCE 31,104 13,074 18,030 58.0 367,436 280,682 86,754 23.6 463,300 60.6 PROFESSIONAL & LEGAL SERV 35,854 10,796 25,058 69.9 322,686 170,856 151,830 47.1 430,300 39.7 OUTSIDE SERVICES 237,412 264,126 26,714- 11.3- 1,128,708 1,059,616 69,092 6.1 1,447,000 73.2 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 9,564 4,181 30.4 123,705 85,696 38,009 30.7 165,005 51.9 OTHER EXPENSES 50,347 43,861 6,486 12.9 472,123 316,338 155,785 33.0 973,390 32.5 ADMINISTRATION 1,724,327 1,674,786 49,541 2.9 19,148,807 17,528,242 1,620,565 8.5 24,476,326 71.6 SALARIES & WAGES 517,453 521,266 3,813- .7- 4,657,077 4,697,193 40,116- .9- 6,209,497 75.6 EMPLOYEE BENEFITS 508,835 523,588 14,753- 2.9- 5,671,443 5,870,318 198,875- 3.5- 7,198,311 81.6 CAPITALIZED ADM OVERHEAD 292,466- 209,779- 82,687- 28.3 2,632,194- 1,807,747- 824,447- 31.3 3,509,606- 51.5 UTILITIES 15,747 14,181 1,566 9.9 141,723 123,347 18,376 13.0 189,000 65.3 REPAIRS & MAINTENANCE 16,335 23,091 6,756- 41.4- 147,015 144,788 2,227 1.5 196,061 73.8 HAULING & DISPOSAL 39,264 44,197 4,933- 12.6- 353,376 238,880 114,496 32.4 471,200 50.7 PROFESSIONAL & LEGAL SERV 8,255 0 8,255 100.0 74,295 46,899 27,396 36.9 99,100 47.3 OUTSIDE SERVICES 74,287 129,845 55,558- 74.8- 668,583 566,102 102,481 15.3 891,500 63.5 MATERIALS & SUPPLIES 17,001 17,653 652- 3.8- 153,009 123,946 29,063 19.0 204,110 60.7 OTHER EXPENSES 22,096 8,272 13,824 62.6 213,838 134,873 78,965 36.9 280,376 48.1 ENGINEERING 926,807 1,072,314 145,507- 15.7- 9,448,165 10,138,599 690,434- 7.3- 12,229,549 82.9 SALARIES & WAGES 464,613 447,984 16,629 3.6 4,181,517 4,166,356 15,161 .4 5,575,455 74.7 EMPLOYEE BENEFITS 504,468 490,700 13,768 2.7 5,542,945 5,437,176 105,769 1.9 7,056,781 77.0 CAPITALIZED ADM OVERHEAD 9,929- 2,932- 6,997- 70.5 89,361- 29,856- 59,505- 66.6 119,158- 25.1 UTILITIES 11,406 5,261 6,145 53.9 102,654 96,224 6,430 6.3 136,900 70.3 REPAIRS & MAINTENANCE 151,675 73,125 78,550 51.8 1,365,075 817,094 547,981 40.1 1,820,151 44.9 HAULING & DISPOSAL 7,633 6,412 1,221 16.0 68,697 62,554 6,143 8.9 121,000 51.7 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 3,744 1,206 2,538 67.8 5,000 24.1 OUTSIDE SERVICES 6,757 2,417- 9,174 135.8 60,813 34,197 26,616 43.8 81,121 42.2 MATERIALS & SUPPLIES 62,904 36,761 26,143 41.6 566,136 500,979 65,157 11.5 754,900 66.4 OTHER EXPENSES 15,406 17,027 1,621- 10.5- 143,828 112,739 31,089 21.6 184,970 60.9 COLLECTION SYSTEM OPS. 1,215,349 1,071,921 143,428 11.8 11,946,048 11,198,669 747,379 6.3 15,617,120 71.7 SALARIES & WAGES 857,273 777,206 80,067 9.3 7,715,457 7,154,506 560,951 7.3 10,287,397 69.5 EMPLOYEE BENEFITS 852,073 821,924 30,149 3.5 9,445,939 9,150,054 295,885 3.1 12,002,739 76.2 CAPITALIZED ADM OVERHEAD 10,038- 11,133- 1,095 10.9- 90,342- 78,174- 12,168- 13.5 120,494- 64.9 CHEMICALS 98,747 59,916 38,831 39.3 857,890 695,740 162,150 18.9 1,185,000 58.7 UTILITIES 326,490 247,988 78,502 24.0 2,654,827 2,090,229 564,598 21.3 3,917,900 53.4 REPAIRS & MAINTENANCE 183,473 196,847 13,374- 7.3- 1,651,257 1,247,610 403,647 24.4 2,201,800 56.7 HAULING & DISPOSAL 36,747 30,244 6,503 17.7 330,723 248,925 81,798 24.7 441,000 56.4 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 3,744 1,630 2,114 56.5 5,000 32.6 OUTSIDE SERVICES 67,352 34,655 32,697 48.5 606,168 345,644 260,524 43.0 808,300 42.8 MATERIALS & SUPPLIES 71,028 70,694 334 .5 639,252 530,829 108,423 17.0 852,500 62.3 OTHER EXPENSES 37,124 9,426 27,698 74.6 818,982 734,452 84,530 10.3 941,895 78.0 PREPARED 4/10/15, 8:22:58 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 --------------------------------------------------------------- ---------- -- ------ ------- -- ---- - ------------------------------------ ------------- 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 2,520,685 2,237,767 282,918 11.2 24,633,897 22,121,445 2,512,452 10.2 32,523,037 68.0 81,353 80,413 940 1.2 732,177 750,397 18,220- 2.5- 976,245 76.9 73,557 84,691 11,134- 15.1- 823,706 886,747 63,041- 7.7- 1,044,428 84.9 502- 0 502 -100.0 4,518- 1,336- 3,182- 70.4 6,027- 22.2 35,000 19,616 15,384 44.0 315,000 294,795 20,205 6.4 420,000 70.2 43,253 38,860 4,393 10.2 389,277 361,978 27,299 7.0 519,050 69.7 19,203 6,356 12,847 66.9 172,827 212,847 40,020- 23.2- 230,450 92.4 583 754 171- 29.3- 5,247 6,430 1,183- 22.5- 7,000 91.9 6,258 2,616 3,642 58.2 56,322 48,781 7,541 13.4 75,100 65.0 3,983 775 3,208 80.5 35,847 20,275 15,572 43.4 47,800 42.4 3,232 1,307 1,925 59.6 29,088 24,884 4,204 14.5 38,817 64.1 265,920 235,388 30,532 11.5 2,554,973 2,605,798 50,825- 2.0- 3,352,863 77.7 6,653,088 6,292,176 360,912 5.4 67,731,890 63,592,753 4,139,137 6.1 88,198,895 72.1 Ell PREPARED 4/10/15, 8:22:58 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- -- - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ---- ACCOUNT TITLE -- ---- - ------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET . ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 197,381 182,035 15,346 7.8 1,776,429 1,560,592 215,837 12.2 2,368,609 65.9 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,976,447 133,490 6.3 18,989,433 17,874,595 1,114,838 5.9 25,319,409 70.6 0103 SALARIES & WAGES -COMP ABS 25,000 25,327 327- 1.3- 225,000 231,324 6,324- 2.8- 300,000 77.1 0105 OVERTIME 79,829 72,503 7,326 9.2 718,461 712,010 6,451 .9 958,128 74.3 0106 STANDBY PAID 18,417 17,684 733 4.0 165,753 176,473 10,720- 6.5- 221,023 79.8 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 411,723- 0 411,723 -100.0 549,000- .0 0150 CAPITALIZED SALARIES 263,136 185,694 77,442 29.4 2,368,224 1,607,212 761,012 32.1 3,157,731 50.9 0151 OVERTIME 10,537 941 9,596 91.1 94,833 28,526 66,307 69.9 126,507 22.5 0152 SALARY VACANCY 4,832- 0 4,832 -100.0 43,488- 0 43,488 -100.0 58,000- .0 SALARIES & WAGES 2,653,658 2,460,631 193,027 7.3 23,882,922 22,190,732 1,692,190 7.1 31,844,407 69.7 0201 WORKERS' COMPENSATION INS 43,684 34,853 8,831 20.2 393,156 317,992 75,164 19.1 524,547 60.6 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 22,500 7,828 14,672 65.2 30,000 26.1 0203 FEDERAL MEDICARE TAX 37,028 34,830 2,198 5.9 333,252 316,004 17,248 5.2 444,652 71.1 0204 MEDICAL & HEALTH INSUR 926,436 926,723 287- .0 8,337,924 7,865,508 472,416 5.7 11,117,579 70.7 0205 RETIREMENT CONTRIBUTION 1,900,343 1,728,833 171,510 9.0 22,103,087 20,516,361 1,586,726 7.2 27,804,432 73.8 0206 DEFERRED COMP. CONTRIB 151,783 151,772 11 .0 1,366,047 1,273,431 92,616 6.8 1,821,750 69.9 0207 DENTAL INSURANCE 85,428 80,268 5,160 6.0 768,852 720,013 48,839 6.4 1,025,510 70.2 0208 LONG -TERM DISABILITY INS 7,017 6,175 842 12.0 63,153 54,430 8,723 13.8 84,494 64.4 0209 LIFE INSURANCE 20,598 9,662 10,936 53.1 185,382 86,168 99,214 53.5 247,523 34.8 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 -100.0 970,488- 0 970,488 -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 3,071,985 2,973,116 98,869 3.2 35,562,865 33,954,063 1,608,802 4.5 44,976,487 75.5 TOTAL SALARY AND BENEFITS 5,725,643 5,433,747 291,896 5.1 59,445,787 56,144,795 3,300,992 5.6 76,820,894 73.1 PREPARED 4/10/15, 8:22:30 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- -------------- ----------------- CURRENT ASSETS CASH 510,676.02 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 31,600,000.00 ACCOUNTS RECEIVABLE 126,296.92 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 27,123.05 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 419,614.76 AVAD - ALHAMBRA VLY AR 1,434,647.83 DUE FROM R/E 67,170,855.28 DUE FROM S/I .00 DUE FROM DEBT FUND 29,290,222.83 TOTAL CURRENT ASSETS 130,579,436.69 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 16,104,647.90 TOTAL NET PROPERTY, PLANT & --- ---- - - - - -- EQUIPMENT 16,104,647.90 TOTAL ASSETS --- ----- - - - - -- 146,684,084.59 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 102,801,298.03 - DUE TO S/I 369.67 - DUE TO DEBT FUND 568,442.29- !a PREPARED 4/10/15, 8:22:30 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2015 -- ------- ----- ---- -- -- -- - ---------------------------------------------------------------------------------------------------------- 002 SEWER CONSTRUCTION -------------- ------------------------------- - ------------------------------------------------------------------------------------- ACCOUNTS PAYABLE 662,378.77 - SALES TAX PAYABLE .00 REFUNDABLE CONST BONDS 123,675.40 - UNEARNED INTEREST .01- PROJECT RETENTION PAYABLE 284,155.70 - TOTAL LIABILITIES 104,440,319.87 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 10,944,996.81 - TOTAL FUND EQUITY 42,243,764.72 - TOTAL LIABILITIES AND FUND EQUITY --- -- --- ---- -- 146,684,084.59- it PREPARED 4/10/15, 8:22:08 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 - ------------------------------------- -------------------------------------------------------------- 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 0 214 214 .0 2,100,000 2,142,989 42,989 2.0 3,750,000 57.1 SEWER SERVICE CHARGES 0 214 214 .0 2,100,000 2,142,989 42,989 2.0 3,750,000 57.1 1500 MAIN LINES INSPECTION 4,083 39,444 35,361 866.1 36,747 193,674 156,927 427.0 49,000 395.3 1600 PLAN REVIEW 1,666 7,007 5,341 320.6 14,994 66,571 51,577 344.0 20,000 332.9 1900 OVERTIME INSPECTION 750 0 750- 100.0- 6,750 709 6,041- 89.5- 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 490,833 362,731 128,102- 26.1- 4,417,497 4,821,154 403,657 9.1 5,890,000 81.9 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 47,550 3,550 8.1 396,000 340,758 55,242- 14.0- 528,000 64.5 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 8,421 14,912- 63.9- 209,997 142,976 67,021- 31.9- 280,000 51.1 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 0 83- 100.0- 747 2,031 1,284 171.9 1,000 203.1 6127 CAD REIMBURSEMENT 0 23,457 23,457 .0 0 23,457 23,457 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,743 7,743 .0 0 .0 OTHER REVENUES 564,748 488,610 76,138- 13.5- 7,311,732 8,802,008 1,490,276 20.4 18,531,000 47.5 FUND TOTALS 564,748 488,824 75,924- 13.4- 9,411,732 10,944,997 1,533,265 16.3 22,281,000 49.1 PREPARED 4/10/15, 8:25:37 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 754 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- 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 PTO THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7284 TP HAZARD ID /REMEDIATION 125,000 753,600 119,378 96 6,000 1,557 26 0 5,622 7301 TREATMENT PLANT PLANNING 2,448,000 4,084,500 2,181,475 89 371,000 186,614 50 23,146 266,525 7311 TP SAFETY ENHANC. PH 4 100,000 340,000 178,658 179 240,000 138,753 58 13,582 78,658- 7315 PLANT OF THE FUTURE 250,000 450,000 86,831 35 100,000 85,161 85 0 163,169 7318 OUTFALL MONITORING PROGRM 50,000 0 7,277 15 0 7,277 0 1,316 42,723 7322 FIRE PROT SYS IMPRVMT PH2 40,000 0 0 0 0 0 0 0 40,000 SUB -TOTAL : 3,013,000 5,628,100 2,573,619 85 717,000 419,362 59 38,044 439,381 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 12,483,355 84 6,000,000 4,263,727 71 249,133 2,463,645 7286 CENTR & CAKE PUMP UPGRADE 200,000 4,800,000 0 0 800,000 0 0 0 200,000 7289 POB SEISMIC UPGRADE 190,000 1,297,100 147,260 78 1,000 2,482 248 231 42,740 7291 PUMP /BLOWER SEISMIC UPGRD 405,000 3,836,300 396,114 98 122,000 38,707 32 292 8,886 7292 SWITCHGEAR REFURBISHMT -P2 420,000 1,336,800 151,841 36 100,000 32,561 33 1,371 268,159 7297 WET /DRY SCRUBBER REPLCMT 125,000 7,871,100 10,353 8 200,000 9,388 5 9,388 114,647 7302 PE PUMP REFURB, PH 2 25,000 70,000 23,316 93 1,000 6,473 647 6,473 1,684 7304 INSTR & CNTRL -PLC UPGRADE 235,000 758,700 138,331 59 80,000 74,015 93 23 96,669 7309 DAF TANKS RENOVATION 1,050,000 690,000 1,048,711 100 500,000 918,420 184 0 1,289 7316 SLUDGE BLENDNG TNK REPAIR 714,450 0 186,297 26 0 159,291 0 17,760 528,153 7317 PLANT CNTRL SYS NET UPGD 80,000 320,000 0 0 80,000 0 0 0 80,000 SUB -TOTAL : 18,391,450 35,363,700 14,585,578 79 7,884,000 5,505,064 70 284,671 3,805,872 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 572,577 95 10,000 23,290 233 4,824 27,423 7265 TP EQUIPMENT REPLACEMENT 1,250,000 1,268,100 1,238,257 99 50,000 130,837 262 41,777 11,743 7310 TP PIPING RENOV. PH 8 250,000 1,750,000 156,425 63 150,000 69,509 46 42,209 93,575 7319 LABORATORY UPGRD & REPAIR 148,000 438,000 26,107 18 48,000 26,107 54 892 121,893 7320 PLANT ENERGY OPTIMIZATION 90,000 90,000 20,382 23 15,000 20,382 136 4,531 69,618 SUB -TOTAL : 2,338,000 4,117,400 2,013,748 06 273,000 270,125 99 94,233 324,252 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,383,270 1,300,000 1,278,092 92 60,000 25,815 43 368 105,178 SUB -TOTAL : 1,383,270 1,300,000 1,278,092 92 60,000 25,815 43 368 105,178 UNALLOCATED AUTHORIZATIONS 2,789,250 0 PROGRAM CONTINGENCY 55,300 0 Treatment Plant 27,970,270 46,409,200 20,451,037 73 8,934,000 6,220,366 70 417,316 7,519,233 i3 PREPARED 4/10/15, 8:25:37 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 _______________________________ ________________________________________________________________________________________________________ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET 0 PREPARED 4/10/15, 8:25:37 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 3/31/2015 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5982 PIPE BURST BLANKET 828,000 687,200 674,125 81 75,000 21,840 29 222 153,875 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 472,000 372,200 123,676 26 75,000 10,056 13 444 348,324 8404 LAFAYETTE SEWER RENOV PHS 2,735,000 2,304,500 2,535,646 93 5,000 100,786 16 108,949 199,354 8405 2013 CIPP PROTECT 2,978,000 2,978,000 2,974,591 100 50,000 258,561 517 0 3,409 8410 CATHODIC PROT SYS REPL 200,000 806,900 193,378 97 50,000 88,514 177 2,870 6,622 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 2,172,837 72 2,675,000 1,546,247 58 23,779 847,163 8413 WC SEWER RENOV PH 10 3,884,000 3,373,700 3,496,320 90 2,700,000 2,690,493 100 385,506 387,680 8415 MARTINEZ PH 4 SEWER REN. 823,000 2,276,400 660,792 80 1,700,000 444,058 26 50,244 162,208 8417 SURVEY MONUMENT INSTALL 150,000 500,700 101,307 68 50,000 3,048 6 0 48,693 8421 LAFAYETTE SEWER RENOV PH9 650,000 3,350,000 691,849 106 450,000 408,761 91 86,685 41,849- 8422 WC SEWER RENOV PH 11 100,000 3,150,000 97,895 98 100,000 9,553 10 0 2,105 8423 NO ORINDA SEWER REN. PH 6 150,000 3,250,000 102,903 69 100,000 10,570 11 237 47,097 8424 CIPP- LINING PHASE 1 250,000 3,800,000 111,428 45 800,000 111,428 14 22,611 138,572 8425 CATS. PROT. SYSTEMS PH 1 559,000 500,000 94,375 17 450,000 94,375 21 1,629 464,625 8426 LAFAYETTE SEWER RRN.PH 10 205,000 3,505,000 25,024 12 55,000 25,024 46 8,305 179,976 SUB -TOTAL : 17,404,000 37,677,300 14,189,163 82 9,385,000 5,823,314 62 691,481 3,214,837 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 350,000 951,100 282,594 81 250,000 134,195 54 59,076 67,406 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 247,888 78 140,000 147,570 105 23,342 72,112 SUB -TOTAL 1,122,500 3,006,600 758,980 68 600,000 281,765 47 82,418 363,520 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 6,481,000 874,208 70 800,000 295,124 37 43,517 375,792 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,684,935 98 700,000 664,996 95 80,254 35,065 SUB -TOTAL : 2,970,000 9,962,000 2,559,143 86 1,500,000 960,120 64 123,771 410,857 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 611,000 305,000 595,455 98 245,000 428,687 175 10,332 15,545 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 54,416 54 100,000 54,416 54 8,748 45,584 SUB -TOTAL : 1,501,000 2,038,500 1,255,392 84 955,000 499,784 52 19,080 245,608 SUBSTANTIALLY COMPLETE 15 PREPARED 4/10/15, 8:25:37 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 _______________________________________________________________________________________________________________________________________ TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,472,378 98 5,000 98,414 968 3,534 90,622 SUB -TOTAL : 3,563,000 3,563,000 3,472,378 98 5,000 98,414 968 3,534 90,622 UNALLOCATED AUTHORIZATIONS 10,668,000 0 PROGRAM CONTINGENCY 607,000 0 Collection System 37,835,500 56,247,400 22,235,056 59 12,445,000 7,663,397 62 920,284 15,600,444 in PREPARED 4/10/15, 8:25:37 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED REMAINING FEW ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & PORN 8515 2014 -15 EQUIP & VEHICLES 617,200 617,200 217,128 35 617,200 217,128 35 10,952 400,072 9999 CAPITAL PROJECT CLEARING 0 38,300 60,020- 0 2,800 21- 1- 0 60,020 SUB -TOTAL : 617,200 655,500 157,108 26 620,000 217,107 35 10,952 460,092 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 1,001,400 534,219 71 300,000 89,298 30 13,861 215,781 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 400,500 40 1,000,000 400,500 40 - 0 599,500 8242 CMMS REPLACEMENT 60,000 0 9,858 16 0 9,858 0 1,528 50,142 SUB -TOTAL 2,310,000 7,023,700 1,167,021 51 1,450,000 499,656 35 15,389 1,142,979 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 1,018,000 082,634 95 100,000 42,235 42 984 50,366 8230 CAPITAL LEGAL SERVICES 210,000 407,900 87,246 42 70,000 7,961 11 0 122,754 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 174,229 87 30,000 13,125 44 222 25,771 8234 HOB IMPROVEMENTS 334,000 944,500 249,429 75 50,000 13,185 26 0 84,571 8236 DISTRICT BASEMENT ACQUIS 140,000 740,000 107,766 77 65,000 48,871 75 1,019 32,234 8237 BUFFER & RENTAL PROP. IMP 90,000 279,000 41,670 46 39,000 14,622 38 85 48,330 8239 POD OFFICE IMPROVEMENTS 100,000 490,000 56,750 57 100,000 56,750 57 2,965 43,250 8243 SERVER ROOOM RELOC. PROD. 100,000 0 0 0 0 0 0 0 100,000 SUBTOTAL : 2,167,000 4,439,300 1,647,340 76 499,000 196,749 39 5,275 519,660 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000 481,312 69 700,000 481,312 69 45,284 218,688 SUB -TOTAL : 700,000 3,540,000 481,_312 69 700,000 481,312 69 45,284 218,688 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,635,377 100 1,100,000 132,418 12 0 10,623 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 5,877,433 99 1,000 29,846 985 177- 63,567 SUB -TOTAL : 12,806,000 11,705,500 12,731,579 99 1,121,000 162,264 15 177 74,421 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 0 PREPARED 4/10/15, 8 :25:37 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 _______________________________ ________________________________________________________________________________________________________ TYPE GI General Improvements 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 UNALLOCATED AUTHORIZATIONS 852,790 PROGRAM CONTINGENCY 73,825 General Improvements 20,385,900 28,223,085 17,043,445 84 4,390,000 1,958,387 45 77,077 3,342,455 10] PREPARED 4/10/15, 8:25:37 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 75} OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water 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 URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,757,500 1,675,200 1,772,081 101 50,000 71,698 143 8,394 14,581- 7261 RW CATHODIC PROTECTION 20,000 25,700 10,084 50 1,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 280,900 265,947 95 1,000 1,092 109 0 14,053 7300 REFINERY RECYCLED WATER 595,000 1,396,400 327,480 55 80,000 43,752 55 2,000 267,520 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 77,890 35 50,000 42,829 86 1,062 142,110 SUB -TOTAL : 2,872,500 5,059,200 2,453,482 85 182,000 159,371 88 11,456 419,018 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,268,300 3,800,772 97 370,000 103,143 28 21,863 114,228 SUB -TOTAL : 3,915,000 4,268,300 3,800,772 97 370,000 103,143 28 21,863 114,228 UNALLOCATED AUTHORIZATIONS 541,025 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,254,254 85 552,000 262,514 48 33,319 1,102,746 GRAND TOTAL 93,548,670 140,207,185 65,983,792 0 26,321,000 16,104,664 0 1,447,996 27,564,878 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MARCH, 2015 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. F.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- 1 (1) 27,100,000 33,100,000 (6,000,000) 27,100,000 27,121,995 85.76% 7,316.63 43,755.45 51,072.08 901 Union Bank of CA NCD 12/26/14 07/24/15 174 0.28 2,250,000 2,250,000 2,250,000 2,250,430 7.12% 542.50 1,137.50 1,680.00 902 Toyota Motor Credit Comm Pa 12/26/14 07124115 174 0.29 2,250,000 2,250,000 2,250,000 2,250,000 7.12% 561.88 1,178.13 1,740.01 (6,000,000) (4) 31,600,000 37,600,000 0 31,600,000 31,622,425 100.00% 8,421.01 46,071.08 54,492.09 (3) (5) (6) 3,159.18 3,159.18 8,421.01 49,230.26 57,651.27 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2015 was 0.270 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District practice. 2 (3) The weighted average yield of the total Sewer Construction portfolio is 0.272 %. (4) The market value of the portfolio on March 31, 2015 was $31,622,425. 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 4/10/15, 8:22:30 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L EMPLOYMENT /POLLUTION RISK ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT -------------------- 1,078,529.79 - �c1 AS OF 3/31/2015 ------ ---- ------- -------- 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ - ----- — ---------------- ----- -- ------- --------- -------- — ------------------------------ CURRENT ASSETS 658,010.65- CASH 221,613.44 TEMPORARY INVESTMENTS 3,900,000.00 ACCRUED INTEREST A/R 2,829.35 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS -------- -- - - -- 4,124,812.46 -------------- ---- - -------- LIABILITIES DUE TO R/E 50,000.00 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 8,500.00 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIEED DISCOUNT .00 TOTAL LIABILITIES 1,058,500.00- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK -2,400,000.00 - INS PREMS /LAWSUITS 1,078,529.79 - �c1 FUND BA AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,070,227.98 REVENUE SUMMARY 658,010.65- TOTAL FUND EQUITY 3,066,312.46- - ------- ------ TOTAL LIABILITIES AND FUND EQUITY 4,124,812.46 - -------------- -------------- PREPARED 04/10/15, 08:28:41 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 - NNW • SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 09/2015 PERIOD ENDING: 03/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance % BUDGET $ 231 213 18- 7.79- 2,079 1,741 338- 16.26- 2,780 62.63 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 231 213 18- 7.79- 2,079 1,741 338- 16.26- 2,780 62.63 556 511 45- 8.09- 5,004 4,178 826- 16.51- 6,680 62.54 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 556 511 45- 8.09- 5,004 4,178 826- 16.51- 6,680 62.54 200 256 56 28.00 1,800 2,092 292 16.22 2,410 86.80 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 .00 200 256 56 28.00 651,800 652,092 292 .04 685,510 95.13 ------ - - - - -- 987 ------- - - - - -- ------ 980 - - - - -- --- 7- - - - - -- ------ .71- - - - - -- 658,883 ------ - - - - -- ------ 658,011 - - - - -- --- 872- - - - - -- ------ .13- - - - - -- 694,970 --- - - - - -- 94.68 ME PREPARED 04/10/15, 08:28:31 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 PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 09/2015 PERIOD ENDING: 03/31/15 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET % 4,166 58,500 54,334- 1,304.22- 37,494 200,815 163,321- 435.59- 50,000 401.63 3,333 0 3,333 100.00 29,997 15,576 14,421 48.07 40,000 38.94 2,083 118,774 116,691- 5,602.06- 18,747 165,560 146,813- 783.13- 25,000 662.24 9,582 177,274 167,692- 1,750.07- 86,238 381,952 295,714- 342.90- 115,000 332.13 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 37,494 41,994 4,500- 12.00- 50,000 83.99 416 0 416 100.00 3,744 0 3,744 100.00 5,000 .00 4,582 0 4,582 100.00 41,238 41,994 756- 1.83- 55,000 76.35 416 0 416 100.00 3,744 0 3,744 100.00 5,000 .00 416 0 416 100.00 3,744 153 3,591 95.91 5,000 3.06 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 375,000 347,868 27,132 7.24 375,000 92.76 0 0 0 .00 100,000 124,362 24,362- 24.36- 100,000 124.36 541 0 541 100.00 4,869 5,000 131- 2.69- 6,500 76.92 0 168,899 168,899- .00 0 168,899 168,899- .00 0 .00 1,373 168,899 167,526- 2,201.46- 487,357 646,282 158,925- 32.61- 491,500 131.49 15,537 346,173 330,636- 2,128.06- 614,833 1,070,228 455,395- 74.07- 661,500 161.79 23 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MARCH, 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 10199- - - - - - -- 1 (1) 4,400,000 4,400,000 (500,000) 3,900,000 3,903,160 100.00% 980.14 7,227.71 8,207.85 (3) 4,400,000 4,400,000 (500,000) 3,900,000 3,903,160 100.00% 980.14 7,227.71 8,207.85 (2) (111.54) (111.54) 980.14 7,116.17 8,096.31 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of March, 2015 was 0.270 %. (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 0.270 %. (4) The market value of the portfolio on March 31, 2015 was $3,903,160. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 4/10/15, 8:22 :30 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 9/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 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 SIC 568,442.29 DUE FROM S/I .00 TOTAL ASSETS --- --- ---- - --- 70,523,461.78 -------- --- --- -------------- LIABILITIES DUE TO R/E 187,119.25 - DUE TO SIC 29,290,222.83 - DUE TO S/I .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 533,384.52 - BONDS PAYABLE 36,010,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 66,020,726.60 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,029,861.82 REVENUE SUMMARY 5,532,597.00 - TOTAL FUND EQUITY 4,502,735.18- 2 TOTAL LIABILITIES AND FUND EQUITY 70,523,461.78- PREPARED 04/10/15, 08:28:16 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 09/2015 PERIOD ENDING: 03/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4552 RECYC H2O LOAN ENT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 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 0 0 0 .00 5,532,897 5,532,597 300- .01- 5,576,347 99.22 - -- ------ - - - - -- 0 ------- - - - - -- ----- - - - - - -- - -- - --- 0 0 -- ------ .00 - - - - -- 5,532,897 ------ - - - - -- ------ 5,532,597 - - - - -- 300- --- - - - - -- .O1- ------ - - - - -- --- 5,576,347 - - - 99.22 0 PREPARED 04/10/15, 08:27:59 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 09/2015 PERIOD ENDING: 03/31/2015 ______ MONTH -TO -DATE ________ - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance % BUDGET 1252 RECYC H2O INTEREST EXP 18,258 18,258 0 .00 18,258 18,258 0 .00 18,258 100.00 1253 2009 BOND DEBT EXPENSE 0 0 0 .00 1,011,603 1,011,603 0 .00 1,524,227 66.37 * DEBT SERVICE 18,258 18,258 0 .00 1,029,861 1,029,862 _ 1- ___________ .00 ___ _ _____ 1,542,485 ________ ____ ____ 66.77 _____ ______ ______ 18,258 _________ _ ___ __________ __ __ _______ 18,258 0 ____________ .00 1,029,861 __________ __ 1,029,862 1- .00 1,542,485 66.77 2'f