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12.e. BUDGET: Final Draft FY 2015-16 Operations & Maintenance and Debt Service Budgets FY 2015-16
azvLc entral Contra Costa Sanitary District FY 2015 -16 Operations & Maintenance Budget Final Draft for June 4, 2015 Public Hearing and Board Meeting Central Contra Costa Sanitary District Operations and Maintenance Budget Fiscal Year Ending June 30, 2016 ($000 omitted) FY 2015 -16 Budgeted O &M Revenue Sewer Service Charge $ 70,390 80.5% City of Concord 13,700 15.7% All Other 3,402 3.9% $ 87,492 100.00% Sewer Service Charge 80.5% :ity of Concord 15.7% All Other 3.9% FY 2015 -16 Budgeted O &M Expenses Repairs & Outside Services Materials & Self- Insurance Salaries $ 30,943 35.4% Medical 10,985 12.6% Retirement -UAAL 15,033 17.2% Retirement -NC 5,229 6.0% Other Benefits/ Vacancies /Cap OH 1,977 2.3% Chemicals & Utilities 6,435 7.4% Repairs & Maintenance 5,370 6.1% Outside Services 3,883 4.4% All Other 2,260 2.6% Materials & Supplies 2,210 2.5% Self- Insurance Contribution 1,500 1.7% Hauling & Disposal 999 1.1% Professional & Legal 640 0.7% $ 87,465 100.0% 17.2% Medical 12.6% Salaries 35.4% N :\Accounting \GMTEMPI \BUDGET\2015 -2016 BUDGET\BudO &Mcharts Repairs & Outside Services Materials & Self- Insurance Chemicals & Maintenance 4.4% Supplies Contribution Utilities 6.1% 2.5% 1.7% All Other 7.4% 2.6% Other Benefits/ I Hauling & Vacancies /Cap Disposal CH OH 1.1% 2.3% Professional & Legal Retirement -NC .7% 0 6.0% 17.2% Medical 12.6% Salaries 35.4% N :\Accounting \GMTEMPI \BUDGET\2015 -2016 BUDGET\BudO &Mcharts Central Contra Costa Sanitary District BOARD OF DIRECTORS POSITION PAPER Board Meeting Date: May 21, 2015 Subject. RECEIVE THE PROPOSED FISCAL YEAR 2015 -16 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE PROPOSED FISCAL YEAR 2015 -16 DEBT SERVICE FUND BUDGET Submitted By: Thea Vassallo CPA, Finance Manager Initiating Dept. /Div.: Administration /Finance & Accounting REVIEWED AND RECOMMENDED FOR BOARD ACTION: Kent Alm Counsel for the District Roger S. Bailey General Manager ISSUE: The proposed Fiscal Year (FY) 2015 -16 Operations & Maintenance (O &M) Budget and Debt Service Fund Budget are being submitted for review at the May 21, 2015 Board Meeting, and are scheduled for approval and adoption at the June 4, 2015 Board Meeting. The budget document was provided to the Board under separate cover dated April 30, 2015. RECOMMENDATION: Review the proposed FY 2015 -16 O &M Budget and Debt Service Fund Budget and provide District staff with comments and guidance leading to the public hearing, approval, and adoption of the Budgets at the June 4, 2015 Board Meeting. FINANCIAL IMPACTS: The FY 2015 -16 O &M Budget was prepared using an assumption that a $32 single family (S)/$24 multi - family (M) Sewer Service Charge (SSC) rate increase will be approved by the Board. The $471 S/$4631M SSC in FY 2015 -16 is allocated as follows: O &M 89.7 %; Capital 10.3 %. The FY 2015 -16 O &M Budget results in little change to the O &M ending reserves ( +$27k), and total O &M reserves are projected to be $11.4 million at the end of FY 2015 -16. ALTERNATIVES /CONSIDERATIONS: At Board Meetings in January and March, staff presented various scenarios and options, and requested the Board provide direction should they wish to pursue other options. Incorporated in this O &M budget from those meetings are expenses that were previously classified as capital expenses, a $2.5 million dollar payment towards the unfunded retirement liability, implementation of Cost of Service Study (COSS) recommendations and a new reserve policy. The Board may choose to implement a lower SSC rate increase for FY 2015 -16. Finally, the Board may choose an alternative that was not presented. The O &M and Capital draft budgets will need to be revised, as necessary, to reflect any Board action. N :\ACCOUNTING \GMTEMP1 \BUDGET\2015 -2016 BUDGET\Budget Review OM and DS 15 -16 PP 5- 21- 15.docx Page 1 of 6 POSITION PAPER Board Meeting Date: May 21, 2015 Subject: RECEIVE THE FISCAL YEAR 2015 -16 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2015 -16 DEBT SERVICE FUND BUDGET BACKGROUND: Staff has developed a 10 -year financial model for forecasting revenues, expenses and fund balance. The model assists the District in setting and projecting SSC rates. The model funds in the following order: Debt Service, O &M /Self- Insurance, and then Sewer Construction Fund. Additionally, a COSS was performed by Raftelis Financial Consultants, Inc. to assess the District's overall staffing needs and analyze the District's rate structure. The results of the study were changes to staffing alignment and implementing a revised rate structure to better comply with Proposition 218. In April, 2015, the District ratepayers received a NOTICE OFA PUBLIC HEARING /COMPLIANCE WITH PROPOSITION 218 stating a rate increase of $32S/$24M for FY 2015 -16 for a total of $471S/$463M effective July 1, 2015, and an additional $32S/$24M increase for FY 2016 -17, effective July 1, 2016, for a total of $503S/$487M per year. The proposed FY 2015 -16 budget includes the allocation of $7.9 million from the O &M Fund towards the unfunded liability associated with GASB 45 post - employment healthcare benefits and current year retiree premiums. This amount is based the most recently completed two -year actuarial study by Bartel Associates. The $7.9 million includes an approximate payment of $5.3 million for retiree medical, dental and life insurance premiums annually and $2.6 million to be deposited in a GASB 45 PARS investment trust to fund future retiree benefit costs. This position paper focuses on variances between projected FY 2014 -15 expenses and the proposed FY 2015 -16 Budget. The position paper also notes any significant variances between the FY 2014 -15 and FY 2015 -16 Budgets. Attachment summarizes the Debt Service Fund Budget. Attachment II summarizes the O &M revenues, expenses, and reserve balances for seven years - FY 2009 -10 through FY 2015 -16 (five years of actual expenses plus FY 2014 -15 projected and FY 2015 -16 proposed budget numbers). N :WCCOUNTING\GMTEMPI \BUDGET\2015 -2016 BUDGET\Budget Review OM and DS 15 -16 PP 5- 21- 15.docx POSITION PAPER Board Meeting Date: May 21, 2015 Subject. RECEIVE THE FISCAL YEAR 2015 -16 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2015 -16 DEBT SERVICE FUND BUDGET O &M Revenue: The following table compares Projected FY 2014 -15 to Budget FY 2015 -16 O &M Revenue: Sewer Service Charge City of Concord All Other Total Projected FY 2014 -15 $ 70,051,000 13,600,000 Budget Increase /Decrease ( -) FY 2015 -16 Variance $ $ 70,390,000 $ 339,000 13,700,000 100,000 3,445,867 3,402,300 (43,567) $ 87,096,867 $ 87,492,300 $ 395,433 0. -1. Total District O &M Revenue for FY 2014 -15 is projected to be $87.1 million compared to the FY 2015 -16 Budget amount of $87.5 million, resulting in an increase of $0.4 million, or 0.5 %. This is due to: • While the overall SSC amount is increasing, the O &M allocation of SSC is decreasing from 94.8% to 89.7 %. The net result of these changes is a minimal increase in total O &M SSC of $0.3 million, or 0.5 %, for Budget FY 2015 -16 compared to Projected FY 2014 -15. • Concord primarily shares a flow portion of Treatment Plant and Source Control expenses and is charged administrative overhead and a finance charge. City of Concord revenue is expected to be $0.1 million, or 0.7 %, more than Projected FY 2014 -15, mainly due to flat treatment plant operating expenses in FY 2015 -16. N: \ACCOUNTING \GMTEMPI \BUDGET\2015 -2016 BUDGET\Budget Review OM and DS 15 -16 PP 5- 21- 15.docx POSITION PAPER Board Meeting Date: May 21, 2015 Subject: RECEIVE THE FISCAL YEAR 2015 -16 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2015 -16 DEBT SERVICE FUND BUDGET O &M Expense: The following table compares Projected FY 2014 -15 to Budget FY 2015 -16 O &M Expense: Total District O &M Expenses are projected to be $87.0 million in FY 2014 -15 compared to a FY 2015 -16 O &M budget of $87.5 million. This reflects a $0.5 million, or 0.5 %, increase in expenses. Variances are discussed in detail below: O &M Salaries: District O &M salaries are projected to be $28.0 million in FY 2014 -15 compared to a budget of $30.9 million in FY 2015 -16 resulting in an increase of $3.0 million, or 10.7 %. This increase is due to many factors: there is a 4% assumed cost -of- living increase (inclusive of the additional 1 % per contracts), there are a large number of merit increases and personnel advancements for recently- hired, current employees, two new COSS- recommended positions, and several positions that are currently open are budgeted in FY 2015 -16. Benefits Including Capitalized Administrative Overhead Credit: District O &M benefits including the capitalized administrative overhead credit for FY 2014 -15 are projected to be $39.2 million compared to a budget of $33.2 million in FY 2015 -16, resulting in a decrease of $6.0 million, or <15.3 % >. This is mainly due to a decrease in retirement expenses of $4.4 million in FY 2015 -16 and, to a lesser extent, an increase in capital work. Benefit rate assumptions are provided in the following bulleted list: • Kaiser — <2.82 %> rate decrease for active ; <2.75 >% weighted average retiree rate decrease • Health Net — 6.50% rate increase in HMO for actives employees; 6.61 % weighted average retiree rate increase N: \ACCOUNTING \GMTEMPI \BUDGET\2015 -2016 BUDGET\Budget Review OM and DS 15 -16 PP 5- 21- 15.docx Projected Budget Increase /Decrease ( -) FY 2014 -15 FY 2015 -16 Variance $ Variance % Salaries $ 27,960,765 $ 30,943,085 $ 2,982,320 10.7% Benefits & Cap OIH Credit 39,231,049 33,224,221 (6,006,828) -15.3% Chemicals 1,595,000 1,655,000 60,000 3.8% Utilities 4,810,550 4,780,250 (30,300) -0.6% Repairs & Maintenance 4,275,006 5,369,900 1,094,894 25.6% Hauling & Disposal 860,200 998,550 138,350 16.1% Professional & Legal 440,500 640,300 199,800 45.4% Outside Services 3,208,871 3,883,115 674,244 21.0% Self- Insurance 650,000 1,500,000 850,000 130.8% Materials & Supplies 1,906,725 2,210,045 303,320 15.9% All Other 2,054,505 2,260,398 205,893 10.0% Total $ 86,993,171 $ 87,464,864 $ 471,693 0.5% Total District O &M Expenses are projected to be $87.0 million in FY 2014 -15 compared to a FY 2015 -16 O &M budget of $87.5 million. This reflects a $0.5 million, or 0.5 %, increase in expenses. Variances are discussed in detail below: O &M Salaries: District O &M salaries are projected to be $28.0 million in FY 2014 -15 compared to a budget of $30.9 million in FY 2015 -16 resulting in an increase of $3.0 million, or 10.7 %. This increase is due to many factors: there is a 4% assumed cost -of- living increase (inclusive of the additional 1 % per contracts), there are a large number of merit increases and personnel advancements for recently- hired, current employees, two new COSS- recommended positions, and several positions that are currently open are budgeted in FY 2015 -16. Benefits Including Capitalized Administrative Overhead Credit: District O &M benefits including the capitalized administrative overhead credit for FY 2014 -15 are projected to be $39.2 million compared to a budget of $33.2 million in FY 2015 -16, resulting in a decrease of $6.0 million, or <15.3 % >. This is mainly due to a decrease in retirement expenses of $4.4 million in FY 2015 -16 and, to a lesser extent, an increase in capital work. Benefit rate assumptions are provided in the following bulleted list: • Kaiser — <2.82 %> rate decrease for active ; <2.75 >% weighted average retiree rate decrease • Health Net — 6.50% rate increase in HMO for actives employees; 6.61 % weighted average retiree rate increase N: \ACCOUNTING \GMTEMPI \BUDGET\2015 -2016 BUDGET\Budget Review OM and DS 15 -16 PP 5- 21- 15.docx POSITION PAPER Board Meeting Date: May 21, 2015 subject: RECEIVE THE FISCAL YEAR 2015 -16 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2015 -16 DEBT SERVICE FUND BUDGET • CCCERA — Additional $2.5 million payment towards the unfunded retirement liability; 24% average rate decrease (change from prior year's rate, not percentage of payroll) due to favorable assumption changes and market gains • Delta Dental — Estimated <1.0 %> rate decrease • Long -Term Disability (LTD) — 0% rate increase • Employee Assistance Program (EAP) — 2.0% rate increase • Workers' Compensation —Estimated 10% rate increase • Life Insurance — 0% rate increase All Other O &M Expenses: The remaining O &M non -labor and benefit expenses total a projected $19.8 million in FY 2014 -15 compared to a budgeted $23.3 million in FY 2015 -16 resulting in an increase of $3.5 million, or 17.7 %. Expense category variance explanations are provided in the budget document at a District and Department level. The three largest expense category increases between Projected FY 2014 -15 and Budgeted FY 2015 -16 are noted below: • Repairs and Maintenance is $1.1 million higher in Budgeted FY 2015 -16 than Projected FY 2014 -15. This is largely due to the Cogen repair and cathotic protection expenses switching to the O &M budget from the Capital budget, and due to several deferred maintenance expense items. • Self- Insurance expenses are $0.9 million higher in Budgeted FY 2015 -16 than Projected FY 2014 -15 due to building reserves per the new Board policy. • Outside Services expenses are $0.7 million higher in Budgeted FY 2015 -16 than Projected FY 2014 -15 due to addition of records management initiative, class & comp study, increase cost for security services and review, and transition to visual display interface. N: \ACCOUNTING \GMTEMPI \BUDGET\2015 -2016 BUDGE RBudget Review OM and DS 15 -16 PP 5- 21- 15.docx POSITION PAPER Board Meeting Date: May 21, 2015 subject: RECEIVE THE FISCAL YEAR 2015 -16 OPERATIONS & MAINTENANCE BUDGET; RECEIVE THE FISCAL YEAR 2015 -16 DEBT SERVICE FUND BUDGET Any revisions to the proposed FY 2015 -16 O &M Budget determined at the May 21, 2015 Board Meeting will be incorporated in the Budget submitted for approval at the June 4, 2015 Board Meeting, at which the following actions are scheduled for Board consideration: • Conduct a public hearing to receive comments on the FY 2015 -16 O &M Budget, Self- Insurance Fund Budget, and Debt Service Fund Budget. • Approve and adopt the FY 2015 -16 O &M Budget, Self- Insurance Fund Budget, and Debt Service Fund Budget. COMMITTEE RECOMMENDATION: The Finance Committee will review the FY 2015- 16 O &M Budget and Debt Service Fund Budget on May 11, 2015. RECOMMENDED BOARD ACTION: Review the FY 2015 -16 O &M Budget and Debt Service Fund Budget and provide District staff with comments and guidance leading to the approval and adoption of the Budgets at the June 4, 2015 Board Meeting. Attached Supportinq Documents: 1. Debt Service Fund FY 2015 -16 2. O &M Revenues, Expenses and Reserves FY 2009 -10 Through 2015 -16 N: \ACCOUNTING \GMTEMP1 \BUDGET\2015 -2016 BUDGET\Budget Review OM and DS 15 -16 PP 5- 21- 15.docx CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND FY 2015 -16 Debt Service Revenue: Reserve Account Bond Interest Income Ad Valorem Tax (portion allocated to Debt Service) Debt Service Expense: Attachment I 42,676 3,779,654 $ 3,822,330 2009 Bond Interest Payment and Amortized Costs, less Tax Subsidy on BAB $ 1,394,785 7.3% reduction of tax subsidy due to congressional sequestration 30,426 Recycled Water Loan Interest Payment 13,868 Total Interest Payment and Amortization Costs $ 1,439,079 2009 Bond Principal Payment Recycled Water Loan Principal Payment Total Principal Payments Total Debt Service Interest, Amortized Costs and Principal Payments Fund Balance - Beginning of Year Revenue over Expense Transfer from /(to) O &M or Capital Fund Balance - End of Year $ 2,210,000 173,251 $ 2,383,251 $ 3,822,330 N :\Accounting \GMTEMP1 \BUDGET\2015 -2016 BUDGET\Debt Service Fund - Attachment 1 O &M Revenues: Sewer Service Charge (O &M Only) City of Concord Other Total Revenues O &M Expenses: Administration Engineering Collection System Operations Plant Operations Pumping Stations Total Net Expenses (1) Revenues Over (Under) Expenses O &M Fund Balance - Beginning of Year Revenues Over (Under) Expenses O &M Fund Balance - End of Year (2) Attachment II CENTRAL CONTRA COSTA SANITARY DISTRICT O & M REVENUES, EXPENSES AND RESERVES FISCAL YEARS 2009 -10 THROUGH 2015 -16 FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2014 -15 FY 2015 -16 Actual Actual Actual Actual Actual Projected Budget Budget Sewer Service Equivalent Units 166,755 163,653 162,662 48,692,520 49,095,869 49,123,847 56,770,984 60,796,421 70,051,000 69,447,000 70,390,000 8,664,668 9,224,952 10,647,389 10,483,421 11,625,864 13,600,000 13,500,000 13,700,000 2,899,485 1,858,977 3,367,309 3,593,410 3,706,529 3,445,867 3,284,600 3,402,300 60,256,673 60,179,798 63,138,545 70,847,815 76,128,814 87,096,867 86,231,600 87,492,300 16,468,495 18,432,632 20,631,971 20,936,708 21,174,011 23,722,496 24,476,326 25,297,760 6,898,357 6,855,747 8,023,225 8,680,940 12,308,800 13,233,131 12,229,549 16,668,822 8,949,125 8,529,492 9,281,886 11,278,661 12,926,765 15,175,289 15,617,120 14,996,254 21,467,827 21,360,057 23,708,322 23,035,932 27,808,829 31,489,775 32,523,037 27,532,927 2,773,800 2,938,697 2,705,489 3,049,274 3,183,160 3,372,480 3,352,863 2,969,101 56,557,604 58,116,625 64,350,893 66,981,515 77,401,565 86,993,171 88,198,895 87,464,864 3,699,069 4,156,516 3,699,069 7,855,585 2,063,173 7,855,585 2,063,173 9,918,758 (1,212,348) 9,918,758 (1,212,348) 8,706,410 3,866,300 8,706,410 3,866,300 12,572,710 (1,272,751) 12,572,710 (1,272,751) 11,299,959 103,696 11,299,959 103,696 11,403,655 (1,967,295) 27,436 11,403,655 27,436 11,431,091 Sewer Service Charge Rate - O &M 292 300 302 344 365 416 425 Sewer Service Charge Rate - Capital /Debt 19 11 39 27 40 23 49 Sewer Service Equivalent Units 166,755 163,653 162,662 165,032 166,566 168,392 165,624 Notes: (1) Net Expenses include Operating and Maintenance expenses only and do not include any capital salaries or benefits. (2) Prudent fund balance assumed to be approximately 10% of annual expense. N: \Accounting \GMTEMPI \BUDGET\2015 -2016 BUDGET\2015 -16 Attachmentll $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 1 $- 1 Operations and Maintenance Revenue FY 2014 -15 Budget, FY 2014 -15 Projected and FY 2015 -16 Budget Sewer Service Charge City of Concord All Other N Budget FY 2014 -15 9 Projected Actual FY 2014 -15 u Budget FY 2015 -16 Projected O &M REVENUE BUDGET FY 2015 -16 COMPARED TO PROJECTED FY 2014 -15 Favorable /(Unfavorable) Sewer Service Charge $ 70,051,000 • � � 339,000 01,11, 0.48% Favorable /(Unfavorable) Increase in overall SSC offset by reduction in O &M SSC percentage from 94.8% to 89.7 %. City of Concord 13,600,000 1 o 100,000 0.74% Flat as benefit expense decreased to offset other Plant O &M expenses. Rental Income 590,467 28,833 4.88% Increase due to contractual rent increases. HHW Reimbursement 848,000 31,000 3.66% Increase due to standard estimated inflation in expenses offset by a decrease in benefit expenses. Stormwater Program 260,000 • : 8,000 1 3.08% Insignificant variance. Reclaimed Water Sales 71,300 still 3,700 5.190% Insignificant variance. All Other 1,676,100 115,100 6.87% Decrease due to annexation charges and side sewer inspection fees were unusually high in FY 2014 -15. Total $ 87,096,867 395,433 1 0.45%1 (16,000) 1 BUDGET FY 2015 -16 COMPARED TO BUDGET FY 2014 -15 Budget = • • - Favorable /(Unfavorable) FY 2014 -15 • Variance $ Variance % Variance Explanations Sewer Service Charge 69,447,000 943,000 1.36% Increase in overall SSC offset by reduction in O &M SSC percentage from 94.8% to 89.7 %. City of Concord 13,500,000 200,000 1.48% Flat as benefit expense decreased to offset other Plant O &M expenses. Rental Income 566,000 53,300 9.42% Increase due to contractual rent increases. HHW Reimbursement 895,000 • (16,000) (1.79 %) Insignificant variance. Stormwater Program 245,000 • : 23,000 9.39% Expecting a slight increase in level of service. Reclaimed Water Sales 103,000 see (28,000) (27.18 %) Rebalancing revenue split between O &M and Sewer Construction fund. O &M to receive an amount equal to expenses. All Other 1,475,600 oil 85,400 5.79% Increase in annexation charges and side sewer inspection fees are expected from a continuing economic recovery, though not at the FY 2014 -15 levels. Total 86,231,600 11 1,260,700 1.46%1 1 PREPARED 04/21/15, 12:32:04 PROGRAM GM601L ACCOUNT NUMBER ACCOUNT DESCRIPTION RUNNING EXPENSE 001 - 0000 - 300.10 -00 PERMIT /APPLICATION FEES 001 - 0000 - 300.17 -00 SEPTIC TANK DUMPING 001 - 0000 - 300.19 -00 OVERTIME INSPECTION 001 - 0000 - 300.20 -00 SIDE SEWER INSPECTION 001- 0000 - 300.22 -00 SEWER SVC CHARGE- COUNTER 001 - 0000 - 300.23 -00 SEWER SVC CHRG- COUNTY 001- 0000 - 300.24 -00 SEWER SVC CHRG- DIRECT 001 - 0000 - 300.25 -00 SEWER SVC CHRG -PRIOR YEAR 001 - 0000 - 300.26 -00 SERVICE CHARGES- CONCORD 001 - 0000 - 300.27 -00 SALES 001- 0000- 300.29 -00 OTHER SERVICE CHARGES 001 - 0000 - 300.30 -00 INDUSTRIAL PERMIT FEES 001 - 0000 - 300.32 -00 NEW INDUSTRY PERMIT FEES 001 - 0000 - 300.33 -00 POLLUTION PREVENTION 001- 0000 - 300.33 -01 MVSD P2 PROGRAM 001 - 0000 - 300.35 -00 LEASE RENTAL INCOME 001 - 0000- 300.36 -00 PRETREATMENT PROGRAM FINE 001- 0000 - 300.38 -00 RECYCLED WATER 001-0000- 300.38 -01 RECYCLED WATER GRANTS 001 - 0000 - 300.43 -00 ANNEXATION CHARGES 001 - 0000 - 300.45 -00 INTEREST INCOME 001- 0000 - 300.46 -00 TAX REVENUE 001 - 0000 - 300.47 -00 OTHER AGENCY REIMB -MISC 001 - 0000 - 300.55 -00 STORMWATER PROGRAM 001 - 0000 - 300.56 -00 HOUSE HAZARD WASTE REIMB 001 - 0000 - 300.60 -00 MISCELLANEOUS INCOME 001 - 0000 - 300.63 -00 PARTNERING 001- 0000 - 300.64 -00 RIGHT -OF -WAY FEES ** RUNNING EXPENSE PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET SUMMARY ANALYSIS - DISTRICT REVENUE FISCAL YEAR 2015 -2016 BUDGET 15 -16 BUDGET 15 -16 TO BUDGETED PROJECTED 15 -16 BUDGET TO EST 14 -15 PERCENT BUDGET 14 -15 PERCENT 2014 -15 ACTUAL 14 -15 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 330,000 320,000 330,000 10,000 3.13 0 .00 69,600 84,100 72,000 12,100- 14.39- 2,400 3.45 12,000 12,000 12,000 0 .00 0 .00 550,000 700,000 600,000 100,000- 14.29- 50,000 9.09 189,500 215,000 225,000 10,000 4.65 35,500 18.73 68,227,800 68,700,000 68,928,000 228,000 .33 700,200 1.03 1,052,800 1,146,000 1,260,000 114,000 9.95 207,200 19.68 23,100- 10,000- 23,000- 13,000- 130.00 100 .43- 13,500,000 13,600,000 13,700,000 100,000 .74 200,000 1.48 2,000 2,000 1,000 1,000- 50.00- 11000- 50.00- 150,000 155,000 178,000 23,000 14.84 28,000 18.67 95,000 115,000 95,000 20,000- 17.39- 0 .00 10,000 81000 10,000 2,000 25.00 0 .00 0 0 0 0 .00 0 .00 24,000 22,000 24,000 2,000 9.09 0 .00 566,000 590,467 619,300 28,833 4.88 53,300 9.42 2,000 0 2,000 2,000 .00 0 .00 103,000 71,300 75,000 3,700 5.19 28,000- 27.18- 0 0 0 0 .00 0 .00 24,000 80,000 48,000 32,000- 40.00- 24,000 100.00 90,000 96,000 103,000 7,000 7.29 13,000 14.44 0 0 0 0 .00 0 .00 0 0 0 0 .00 0 .00 245,000 260,000 268,000 8,000 3.08 23,000 9.39 895,000 848,000 879,000 31,000 3.66 16,000- 1.79- 115,000 80,000 85,000 5,000 6.25 30,000- 26.09- 0 0" 0 0 .00 0 .00 2,000 2,000 1.000 1,000- 50.00- 11000- 50.00- ------------ 86,231,600 ------ - - - - -- 87,096,867 ------ - - - - -- 87,492,300 ------ - - - - -- 395,433 --- - - - - -- .45 --- - - - - -- --------- - - - - -- 1,260,700 --------- - - - - -- --- - - - - -- 1.46 --- - - - - -- ------ - - - - -- 86,231,600 ------ - - - - -- 87,096,867 ------ - - - - -- 87,492,300 ------ - - - - -- 395,433 .45 1,260,700 1.46 PAGE 1 $26,000,000 $24,000,000 $22,000,000 $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ Operations & Maintenance Benefits (w /o vacancy factor) FY 2014 -15 Budget, FY 2014 -15 Projected, FY 2015 -16 Budget Workers' Medical & Health Dental Retirement Deferred Other Benefits Accrued Compensation Comp /Medicare (Includes OPEB Compensated Contribution for Absence Future Costs) N Budget FY 2014 -15 9 Projected Actual FY 2014 -15 V Budget FY 2015 -16 i vtai vistrict z.,)aiaries, oenerits, ana %.,apitaiizea Auministrative vverneaa expense BUDGET FY 2015 -16 COMPARED TO PROJECTED FY 2014 -15 *CAPITAL SALARY AND BENEFITS 6,852,347 (2,760,194) (40.28 %) Increased capital salaries and associated benefits in FY 2015 -16. Total O &M and Capital $ 74,044,161 MENOWNWIMM 264,314 0.36% * Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects. BUDGET FY 2015 -16 COMPARED TO BUDGET FY 2014 -15 Budget • • Favorable /(Unfavorable) O &M Salaries Projected • • Favorable /(Unfavorable) FY 2014 -15 Variance $ Variance % Variance Explanations O &M Salaries $ 27,960,765 : (2,982,320) (10.67 %) Increases due to cost -of- living increases, merit increases, personnel advancements and filling of vacant positions (including two newly- created management positions). FY 2015 -16 includes a 2% vacancy factor. O &M Workers' Compensation O &M Workers' Compensation 417,119 (106,197) (25.46 %) The assumed rate increase is 10 %; confirmed rate increases have not been received at this time. Experience Modification factor expected to increase slightly. Insurable earnings in Budget FY 2015 -16 are higher than Projected FY 2014 -15. O &M Medical & Health 10,339,309 • : (645,928) (6.25%) FY 2015 -16 Kaiser rate decreases are - 2.82% for active members and a weighted - 2.75% for retirees. Health Net increases are 6.5% for active employees and a weighted 6.61% for retirees. Additional increase due to an increase in full ear employment with new hires and ongoing recruitments. O &M Dental O &M Retirement O &M Deferred Comp /Medicare O &M Other Benefits 919,895 (24,377) 24,649,598 4,387,357 1,964,240 (229,847) 225,948 (54,527) (2.65 %) 17.800% (11.70 1%) (24.13 %) Delta Dental rate decrease is - 1.00 %. Overall increase due to an increase in full -year employment with new hires and ongoing recruitments. Additional UAAL payment decreased by $2.5M. Retirement rate decreasing by 21% overall, offset slightly by higher pensionable wages. Increase due to increase in subject wages. The rates for LTD and life did not increase, but overall expense increased due to salary increases and full -year employment with new hires and ongoing recruitments. OPEB Contribution (future contribution only; does not include retiree healthcare premiums) 2,837,600 206,000 7.26% This amount represents the future payment into the PARS trust for Retiree healthcare. The OPEB figure declined this year mainly due to a lower ARC figure from the most recent valuation. The total annual required contribution (ARC) including retiree medical, dental and life insurance premiums is $7.9M. O &M Accrued Compensated Absence 299,880 (60,120) (20.05 %) This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can be hard to predict. O &M Benefit Vacancy Factor - 1,145,000 3% of budgeted benefits. O &M Capitalized Administrative Overhead Credit (2,422,540) 1,389,467 57.36% The Capitalized Administrative Overhead was 113% of salary in FY 2013 -14 and is 115% of salary in FY 2013 -14. The large variance is due to less capital work beinq performed in FY 2014 -15 than anticipated for FY 2015 -16. *CAPITAL SALARY AND BENEFITS 6,852,347 (2,760,194) (40.28 %) Increased capital salaries and associated benefits in FY 2015 -16. Total O &M and Capital $ 74,044,161 MENOWNWIMM 264,314 0.36% * Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects. BUDGET FY 2015 -16 COMPARED TO BUDGET FY 2014 -15 Budget • • Favorable /(Unfavorable) O &M Salaries 28,618,169 (2,324,916) (8.12%) O &M Workers' Compensation 504,377 (18,939) (3.75 %) O &M Medical & Health 10,582,456 • : (402,781) (3.81%) O &M Dental 971,098 25,517,180 2,041,232 26,826 5,254,939 (152,855) 2.76% 20.59% (7.49 %) O &M Retirement O &M Deferred Comp /Medicare O &M Other Benefits 341,045 60,570 17.76% OPEB Contribution (future contribution only; does not include retiree healthcare premiums) 2,810,000 178,400 6.35% O &M Accrued Compensated Absence 360,000 - 0.00% O &M Benefit Vacancy Factor (1,294,000) (149,000) 11.51% O &M Capitalized Administrative Overhead Credit (3,806,958) 5,049 0.13% *CAPITAL SALARY AND BENEFITS Total O &M and Capital $ 10,176,295 76,820,894 563,754 3,041,047 5.54% 3.96% * Made up of capitalized salaries, benefits, and administrative overhead charged to District capital projects. Increases due to cost -of- living increases, merit increases, personnel advancements and filling of vacant positions (including two newly- created management positions). FY 2015 -16 includes a 2% vacancy factor. The assumed rate increase is 10 %; confirmed rate increases have not been received at this time. Experience Modification factor expected to increase slightly. FY 2015 -16 Kaiser rate decreases are - 2.82% for active members and a weighted - 2.75% for retirees. Health Net increases are 6.5% for active employees and a weighted 6.61% for retirees. Additional increase due to an increase in full -year employment with new hires and ongoing recruitments. Delta Dental rate decrease is - 1.00 %. Additional UAAL payment decreased by $2.5M. Retirement rate decreasing by 21% overall, offset slightly by higher pensionable wages. Increase due to increase in subject wages. The rates for LTD and life did not increase, but overall expense increased due to salary increases and full -year employment with new hires and ongoing recruitments. This amount represents the future payment into the PARS trust for Retiree healthcare. The OPEB figure declined this year mainly due to a lower ARC figure from the most recent valuation. The total annual required contribution (ARC) including retiree medical, dental and life insurance premiums is $7.9M. No change in assumption. This account calculates leave balances at a point in time. Trend analysis is used to determine the annual projected and budgeted amounts, but this account can be hard to predict. 3% of budgeted benefits. Insignificant variance. IDecrease due to reassessment of amount of capital work performed. II CENTRAL CONTRA COSTA SANITARY DISTRICT FY 2014 -15 AND FY 2015 -16 OPERATIONS AND MAINTENANCE BUDGETS DISTRICT SALARIES AND BENEFITS (A) Benefit total does not include capitalized administrative overhead - listed separately in the table. N :\Accounting \GMTEMPI \BUDGET\2015 -2016 BUDGET\salchrt for PP TOTAL DISTRICT OPERATIONS & MAINTENANCE SEWER CONSTRUCTION Variance Variance Variance FY 2014 -15 FY 2015 -16 Favorable/ FY 2014 -15 FY 2015 -16 Favorable/ FY 2014 -15 FY 2015 -16 Favorable/ Budget Budget Unfavorable Bud et Bud et Unfavorable Budget Budget Unfavorable SALARIES $ 31,145,749 33,326,251 (2,180,502) 27,988,018 30,215,569 (2,227,551) 3,157,731 3,110,682 47,049 Salary Vacancy (607,000) (651,000) 44,000 (549,000) (594,000) 45,000 (58,000) (57,000) (1,000) OVERTIME 1,084,635 1,217,484 (132,849) 958,128 1,094,493 (136,365) 126,507 122,991 3,516 STANDBY 221,023 227,023 (6,000) 221,023 227,023 (6,000) - - - BENEFITS (A) 46,270,487 40,805,089 5,465,398 43,127,388 38,181,228 4,946,160 3,143,099 2,623,861 519,238 Benefit Vacancy (1,294,000) (1,145,000) (149,000) (1,294,000) (1,145,000) (149,000) - - - CAP. ADMIN. O/H - - - (3,806,958) (3,812,007) 5,049 3,806,958 3,812,007 (5,049) TOTAL $ 76,820,894 73,779,847 3,041,047 66,644,599 64,167,306 2,477,293 10,176,295 9,612,541 563,754 (A) Benefit total does not include capitalized administrative overhead - listed separately in the table. N :\Accounting \GMTEMPI \BUDGET\2015 -2016 BUDGET\salchrt for PP PREPARED 04/21/15, 12:32:22 PROGRAM GM601L ACCOUNT DESCRIPTION RUNNING EXPENSE * SALARIES & WAGES- MGMNT. * SALARIES & WAGES -NON MGMT * SALARIES & WAGES -COMP ABS * OVERTIME * STANDBY PAID * SALARY VACANCY ** SALARIES & WAGES * WORKERS' COMPENSATION INS * STATE UNEMPLOYMENT INSUR * FEDERAL MEDICARE TAX * MEDICAL & HEALTH INSUR * RETIREMENT CONTRIBUTION * DEFERRED COMP. CONTRIB * DENTAL INSURANCE * LONG -TERM DISABILITY INS * LIFE INSURANCE * ACCRUED COMPENSATED ABS. * BENEFIT VACANCY * OPEB CONTRIBUTION * CAPITALIZED ADM OVERHEAD ** EMPLOYEE BENEFITS * ** RUNNING EXPENSE CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 BUDGET SUMMARY BY TYPE - FUND 001 R/E &5/C SALARIES & BENEFITS FISCAL YEAR 2015 -2016 Y -T -D BUDGET 15 -16 BUDGET 15-16 TO BUDGETED ACTUAL PROJECTED 15 -16 BUDGET TO EST 14 -15 PERCENT BUDGET 14 -15 PERCENT 2014 -2015 EXPENDED ACTUAL 14 -15 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 2,368,609 1,560,592 2,057,920 3,007,461 949,541- 46.14- 638,852- 26.97- 25,319,409 17,874,595 24,400,631 26,908,108 2,507,477- 10.28- 1,588,699- 6.27- 300,000 231,324 300,000 300,000 0 .00 0 .00 958,128 712,010 970,714 1,094,493 123,779- 12.75- 136,365- 14.23- 221,023 176,473 231,500 227,023 4,477 1.93 6,000- 2.71- 549,000- 0 0 594,000- 594,000 .00 45,000 8.20- 28,618,169 20,554,994 27,960,765 30,943,085 2,982,320- 10.67- 2,324,916- 8.12- 504,377 308,983 417,119 523,316 106,197- 25.46- 18,939- 3.75- 30,000 7,828 12,000 30,000 18,000- 150.00- 0 .00 400,644 293,202 395,837 435,335 39,498- 9.98- 34,691- 8.66- 10,582,456 7,559,386 10,339,309 10,985,237 645,928- 6.25- 402,781- 3.81- 25,517,180 19,403,594 24,649,598 20,262,241 4,387,357 17.80 5,254,939 20.59 1,640,588 1,181,136 1,568,403 1,758,752 190,349- 12.14- 118,164- 7.20- 971,098 691,469 919,895 944,272 24,377- 2.65- 26,826 2.76 76,199 49,480 65,988 73,871 7,883- 11.95- 2,328 3.06 234,846 81,428 147,960 176,604 28,644- 19.36- 58,242 24.80 360,000 13,672- 299,880 360,000 60,120- 20.05- 0 .00 1,294,000- 0 0 1,145,000- 1,145,000 .00 149,000- 11.51 2,810,000 2,810,000 2,837,600 2,631,600 206,000 7.26 178,400 6.35 3,806,958- 1,928,808- 2,422,540- 3,812,007- 1,389,467 57.36- 5,049 .13- 38,026,430 30,444,026 39,231,049 33,224,221 6,006,828 15.31 4,802,209 12.63 66,644,599 _ 50,999,020 67,191,814 64,167,306 ___ ____ __ 3,024,508 ___ _ _ _ ___ 4.50 ____ 2,477,293 _________ 3.72 PREPARED 04/21/15, 12:32:22 PROGRAM GM601L ACCOUNT DESCRIPTION SEWER CONSTRUCTION * OVERTIME * CAPITALIZED SALARIES * OVERTIME * SALARY VACANCY ** SALARIES & WAGES * WORKERS' COMPENSATION INS * FEDERAL MEDICARE TAX * MEDICAL & HEALTH INSUR * RETIREMENT CONTRIBUTION * DEFERRED COMP. CONTRIB * DENTAL INSURANCE * LONG -TERM DISABILITY INS * LIFE INSURANCE * BENEFIT VACANCY * CAPITALIZED ADM OVERHEAD ** EMPLOYEE BENEFITS * ** SEWER CONSTRUCTION CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 2 BUDGET SUMMARY BY TYPE - FUND 001 R/E & S/C SALARIES & BENEFITS FISCAL YEAR 2015 -2016 Y -T -D BUDGET 15 -16 BUDGET 15 -16 TO BUDGETED ACTUAL PROJECTED 15 -16 BUDGET TO EST 14 -15 PERCENT BUDGET 14 -15 PERCENT 2014 -2015 EXPENDED ACTUAL 14 -15 FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 0 0 0 0 0 .00 0 .00 3,157,731 1,607,212 2,012,700 3,110,682 1,097,982- 54.55- 47,049 1.49 126,507 28,526 40,300 122,991 82,691- 205.19- 3,516 2.78 58,000- 0 0 57,000- 57,000 .00 1,000- 1.72 3,226,238 1,635,738 2,053,000 3,176,673 1,123,673- 54.73- 49,565 1.54 20,170 9,009 10,345 17,894 7,549- 72.97- 2,276 11.28 44,008 22,802 28,209 43,121 14,912- 52.86- 887 2.02 535,123 301,441 402,545 529,104 126,559- 31.44- 6,019 1.12 2,287,252 1,112,767 1,760,315 1,788,972 28,657- 1.63- 498,280 21.79 181,162 92,295 123,893 177,156 53,263- 42.99- 4,006 2.21 54,412 28,544 38,412 52,127 13,715- 35.70- 2,285 4.20' 8,295 4,950 7,045 7,396 351- 4.98- 899 10.84 12,677 4,740 6,043 8,091 2,048- 33.89- 4,586 36.18 0 0 0 0 0 .00 0 .00 3,606,958 1,928,808 2,422,540 3,812,007 1,389,467- 57.36- 5,049- .13- 6,950,057 ------ - - - - -- 3,505,356 ------ - - - - -- 4,799,347 ------ - - - - -- 6,435,868 -- -- 1,636,521- 34.10- 514,189 7.40 10,176,295 5,141,094 6,852,347 -- - - - - - -- 9,612,541 ------ - - - - -- --- 2,760,194- - - - - -- 40.28- --------- - - - - -- 563,754 --- - - - - -- 5.54 76,820,894 56,140,114 74,044,161 73,779,847 264,314 .36 3,041,047 3.96 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 F1 Operations and Maintenance Expense FY 2014 -15 Budget, FY 2014 -15 Projected and FY 2015 -16 Budget OL T OL, fti-, Salaries Benefits & Chemicals Utilities Repairs & Hauling & Professional Outside Self- Materials & All Other Cap O/H Maintenance Disposal & Legal Services Insurance Supplies Credit 9 Budget FY 2014 -15 o Projected Actual FY 2014 -15 u Budget FY 2015 -16 TOTAL DISTRICT O &M EXPENSE BUDGET FY 2015 -16 COMPARED TO PROJECTED FY 2014 -15 Projected = • • Favorable /(Unfavorable) FY 2014 -15 Variance Variance % Variance Explanations Salaries $ 27,960,765 (2,982,320) (10.67 %) Increases due to cost -of- living increases, merit increases, personnel advancements and filling of vacant positions (including two newly - created management positions). FY 2015 -16 includes a 2% vacancy factor. Benefits & Ca O/H Credit 39,231,049 6,006,828 15.31% See Salary & Benefit Tab. Chemicals 1,595,000 60,000 3.761/6 Insignificant variance. Utilities 4,810,550 : 30,300 0.63% Insignificant variance. Repairs & Maintenance 4,275,006 • • (1,094,894) (25.61 1/6) Roto Rooter, ReW Tank Transporter, Crown Spraying and Root Control were not fully utilized in FY 2014 -15. Additional increase due to executing an extended service agreement with Solar which includes turbine engine overhaul in last quarter of FY 2014 -15. Hauling & Disposal 860,200 (138,350) (16.08 %) Funds for Mobile HHW collection event were budgeted in FY 2014 -15 and not spent. Projected savings for FY 2014 -15 may not be completely realized due to late-arriving invoices. Budget for FY 2015 -16 is conservative, as a result. Professional & Legal 440,500 (199,800) (45.36 %) Increase due to succession planning /training, benchmark studies (OPEB & Deferred Comp), IEDA labor negotiations, increased cost for arbitration, grievances, and general labor counsel in FY 2015 -16, and less spent in FY 2014 -15. Outside Services 3,208,871 (674,244) (21.01 %) Increase due to addition of records mgmt initiative, class & comp study, increase cost for security services and review, and transition to visual display interface. Self- Insurance 650,000 1 850,000 130.77% Per S/I budget estimates. Materials & Supplies 1,906,725 303,320 15.91% Increase due to new emergency response equipment in FY 2015 -16. All Other 2,054,505 (205,893) (10.02 %) Incremental increases across many accounts, namely outside organization fees, professional expense reimbursement, and public agency fees. Total $ 86,993,171 : • (471,693) (0.54%) BUDGET FY 2015 -16 COMPARED TO BUDGET FY 2014 -15 Budget = • • Favorable /(Unfavorable) FY 2014 -15 Variance $ Variance % Variance Explanations Salaries 28,618,169 : (2,324,916) (8.12 0/6) Increases due to cost -of- living increases, merit increases, personnel advancements and filling of vacant positions (including two newly - created management positions). FY 2015 -16 includes a 2% vacancy factor. Benefits & Ca O/H Credit 38,026,430 4,802,209 12.63% See Salary & Benefit Tab. Chemicals 1,605,000 50,000 3.12% Insignificant variance. Utilities 4,861,350 : 81,100 4,911,762 458,138 1,040,200 41,650 1.67% 9.33% Insignificant variance. Repairs & Maintenance Increase due to executing an extended service agreement with Solar in FY 2014 -15. Hauling & Disposal Insignificant variance. Professional & Legal 539,400 (100,900) (18.71 %) Increase due to succession planning /training, benchmark studies (OPEB & Deferred Comp), IEDA labor negotiations, increased cost for arbitration, grievances, and general labor counsel in FY 2015 -16. Outside Services 3,303,021 (580,094) (17.56 %) Increase due to addition of records mgmt initiative, class & comp study, increase cost for security services and review, and transition to visual display interface. Self- Insurance 650,000 850,000 2,024,315 185,730 2,619,248 358,850 130.77% 9.17% Per S/I budget estimates. Materials & Supplies Increase due to new emergency response equipment in FY 2015 -16. All Other 13.70% Decrease due to no election expense and Prop 218 mailing in FY 2015 -16. Total $ 88,198,895 : • 734,031 1 0.83% PREPARED 04/21/15, 12:32:38 CENTRAL CONTRA COSTA SANITARY DISTRICT PROGRAM GM601L BUDGET SUMMARY BY TYPE - FUND 001 DISTRICT EXPENSES FISCAL YEAR 2015 -2016 PROJECTED FINAL BUDGET 15 -16 BUDGET 15 -16 TO BUDGETED 2014 -2015 BUDGETED TO ACT 14 -15 PERCENT BUDGET 14 -15 PERCENT ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE VARIANCE VARIANCE VARIANCE * SALARIES & WAGES 28,618,169 27,960,765 30,943,085 2,982,320- 10.67- 2,324,916- 8.12- * EMPLOYEE BENEFITS 38,026,430 39,231,049 33,224,221 6,006,828 15.31 4,802,209 12.63 * DIRECTOR FEES & EXPENSES 199,800 185,800 132,177 53,623 28.86 67,623 33.85 * CHEMICALS 1,605,000 1,595,000 1,655,000 60,000- 3.76- 50,000- 3.12- * UTILITIES 4,861,350 4,810,550 4,780,250 30,300 .63 81,100 1.67 * REPAIRS & MAINTENANCE 4,911,762 4,275,006 5,369,900 1,094,894- 25.61- 458,138- 9.33- * HAULING & DISPOSAL 1,040,200 860,200 998,550 138,350- 16.08- 41,650 4.00 * PROFESSIONAL & LEGAL 539,400 440,500 640,300 199,800- 45.36- 100,900- 18.71- * OUTSIDE SERVICES 3,303,021 3,208,871 3,883,115 674,244- 21.01- 580,094- 17.56- * SELF - INSURANCE EXPENSE 650,000 650,000 1,500,000 850,000- 130.77- 850,000- 130.77- * MATERIALS & SUPPLIES 2,024,315 1,906,725 2,210,045 303,320- 15.91- 185,730- 9.17- * OTHER EXPENSES 2,419,448 1,868,705 2,128,221 259,516- 13.89- 291,227 12.04 88,198,895 86,993,171 87,464,864 471,693- .54- 734,031 .83 PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/21/15 BUDGET LISTING BY DISTRICT PROGRAM GM601L FISCAL YEAR 2015 -2016 PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE * SALARIES & WAGES- MGMNT. 2,368,609 2,057,920 3,007,461 949,541- * SALARIES & WAGES -NON MGMT 25,319,409 24,400,631 26,908,108 2,507,477- * SALARIES & WAGES -COMP ABS 300,000 300,000 300,000 0 * OVERTIME 958,128 970,714 1,094,493 123,779- * STANDBY PAID 221,023 231,500 227,023 4,477 * SALARY VACANCY 549,000- 0 594,000- 594,000 ** SALARIES & WAGES 28,618,169 27,960,765 30,943,085 2,982,320- * WORKERS' COMPENSATION INS 504,377 417,119 523,316 106,197- * STATE UNEMPLOYMENT INSUR 30,000 12,000 30,000 18,000- + FEDERAL MEDICARE TAX 400,644 395,837 435,335 39,498- + MEDICAL & HEALTH INSUR 10,582,456 10,339,309 10,985,237 645,928- * RETIREMENT CONTRIBUTION 25,517,180 24,649,598 20,262,241 4,387,357 * DEFERRED COMP. CONTRIB 1,640,588 1,568,403 1,758,752 190,349- * DENTAL INSURANCE 971,098 919,895 944,272 24,377- * LONG -TERM DISABILITY INS 76,199 65,988 73,871 7,883- * LIFE INSURANCE 234,846 147,960 176,604 28,644- * ACCRUED COMPENSATED ABS. 360,000 299,880 360,000 60,120- * BENEFIT VACANCY 1,294,000- 0 1,145,000- 1,145,000 * OPEB CONTRIBUTION 2,810,000 2,837,600 2,631,600 206,000 * CAPITALIZED ADM OVERHEAD 3,806,958- 2,422,540- 3,812,007- 1,389,467 ** EMPLOYEE BENEFITS 38,026,430 39,231,049 33,224,221 6,006,828 * DIRECTOR MEETING FEES 65,224 65,224 22,261 42,963 * BOARD TRAINING AND CONF 64,000 50,000 50,000 0 * BOARD HEALTH BENEFITS 70,576 70,576 59,916 10,660 ** DIRECTOR FEES & EXPENSES 199,800 185,800 132,177 53,623 * LIME 350,000 400,000 400,000 0 * POLYMER 450,000 390,000 390,000 0 * BOILER CHEMICALS 70,000 70,000 70,000 0 * OTHER CHEMICALS 520,000 520,000 580,000 60,000- * HYPOCHLORITE 215,000 215,000 215,000 0 ** CHEMICALS 1,605,000 1,595,000 1,655,000 60,000- * ELECTRICAL 1,593,100 1,569,900 1,584,600 14,700- * NATURAL GAS 2,396,500 2,388,300 2,396,500 8,200- * LAND -FILL GAS 450,000 450,000 400,000 50,000 * WATER 101,250 96,250 103,750 7,500- * TELEPHONE 320,500 306,100 295,400 10,700 ** UTILITIES 4,861,350 4,810,550 4,780,250 30,300 * OUTSIDE VEH /EQUIP REPAIR 77,400 46,000 65,000 19,000- * VEHIC /EQUIP REPAIR MAINT 140,000 140,000 144,000 4,000- * GENERAL REPAIRS & MAINT 1,084,500 959,231 1,056,750 97,519- * OUTSIDE REPAIRS & MAINT. - 3,010,851 2,544,025 3,505,600 961,575- * COMPUTER REPAIRS & MAINT 584,011 569,250 559,550 9,700 * REAL PROPERTY REPAIRS 15,000 16,500 39,000 22,500- ** REPAIRS & MAINTENANCE 4,911,762 4,275,006 5,369,900 1,094,.894- * ASH REMOVAL 152,000 152,000 164,000 12,000- * SLUDGE REMOVAL 25,000 0 25,000 25,000- * GRIT REMOVAL 90,000 15,000 15,000 0 PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DISTRICT FISCAL YEAR 2015 -2016 PREPARED 04/21/15 PAGE 2 PROGRAM GM601L PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE * JANITORIAL & REFUSE REMOV 289,500 296,500 294,850 1,650 * SPOILS REMOVAL 30,000 35,000 38,000 3,000- * HAZARDOUS WASTE DISPOSAL - 403,700 361,700 411,700 50,000- ' MOBILE COLLECTION -HHW 50,000 0 50,000 501000- ** HAULING & DISPOSAL 1,040,200 860,200 998,550 138,350- * PROFESSIONAL SERVICES 143,550 94,950 159,050 64,100- * LEGAL SERVICES -BOARD 80,000 80,000 154,400 74,400- * LEGAL SERVICES - STAFF 315,850 265,550 326,850 61,300- ** PROFESSIONAL & LEGAL 539,400 440,500 640,300 199,800- * OUTSIDE SAFETY SERVICES 101,200 70,200 192,420 122,220- * TECHNICAL SERVICES 2,794,020 2,772,126 3,289,195 517,069- ' DATA PROCESSING SERVICES 300 125 300 175- * OTHER PUBLIC AGENCY SERVS 311,400 300,820 297,600 3,.220 * REPROGRAPHIC SERVICES 8,101 5,600 10,600 5,000- * RECRUITMENT 88,000 60,000 93,000 33,000- ** OUTSIDE SERVICES 3,303,021 3,208,871 3,883,115 674,244- * SELF - INSURANCE EXPENSE 650,000 650,000 1,500,000 850,000- ** SELF - INSURANCE EXPENSE 650,000 650,000 11500,000 850,000- * OFFICE EQUIPMENT /SUPPLIES 180,880 175,100 183,450 8,350- * GASOLINE, OIL & FUEL 272,000 272,000 272,000 0 * OPERATING SUPPLIES 1,244,610 1,154,050 1,243,090 89,040- * OPERATING FUEL 33,000 23,000 23,000 0 * LABORATORY SUPPLIES 155,500 155,500 155,500 0 ' SAFETY SUPPLIES 138,325 127,075 333,005 205,930- * INVENTORY OVER /SHORT 0 0 0 0 ** MATERIALS & SUPPLIES 2,024,315 1,906,725 2,210,045 303,320- * RENTS & LEASES 170,501 141,300 167,700 26,400- * PUBLIC AGENCY FEES 487,410 482,229 533,940 51,711- * PUBLIC INFORMATION 336,500 313,500 325,500 12,000- * TUITION REIMBURSEMENT 61,370 40,111 58,250 181139- * TECH TRAIN, CONF & MEETS 446,995 355,665 351,080 4,585 * CERTIFICATION & LICENSES 24,023 23,573 27,708 4,135- * CLAIMS 501 0 0 0 * SUBSCRIPTION /PUBLICATION 32,073- 24,667 36,833 12,166- * MILEAGE REIMBURSEMENTS 9,840 9,240 10,270 1,030- * PUBLIC NOTICES 6,100 5,500 6,100 600- ' OUTSIDE ORGANIZATION FEES 362,664 371,864 439,175 67,311- * EMPLOYEE MEMBERSHIPS 40,271 39,636 46,455 6,819- * MISCELLANEOUS 37,700 28,300 47,710 19,410- * ELECTION EXPENSE 350,000 620 0 620 * PROFESSIONAL EXP REIMS 53,500 32,500 77,500 45,000- '* OTHER EXPENSES 2,419,448 1,868,705 2,128,221 259,516 - 88,198,895 86,993,171 87,464,864 471,693- ADMINISTRATION DEPARTMENT O &M EXPENSE BUDGET FY 2015 -16 COMPARED TO PROJECTED FY 2014 -15 Projected = • • - Favorable FY 2014 -15 Variance $ /(Unfavorable) Variance % Variance Explanations Salaries $ 5,156,620 (1,088,968) (21.12 %) Increase due to regular salary & step increases, filling of vacancies, and includes budgeting for COSS positions in FY 2015 -16. Also, lower projected salaries in FY 2014 -15 due to vacancies. Benefits & Capital O/H credit 14,679,161 • • 1,137,501 7.75% See salary & benefit tab. Utilities 98,500 16,500 16.75% Decrease due to addition of internet lines and replace data connection in FY 2014 -15. Repairs & Maintenance 441,550 (81,000) (18.34 %) Increase due to increased cost of software renewals and Survey group agreements moving to IT in FY 2015 -16, and less spent in FY 2014 -15. Professional & Legal 320,450 (176,750) (55.16 %) Increase due to succession planning /training, benchmark studies (OPEB & deferred comp), IEDA labor negotiations, increased cost for arbitration, grievances, and general labor counsel in FY 2015• 16, and less spent in FY 2014 -15. Outside Services 1,488,025 (324,275) (21.79°/x) Increase due to addition of records mgmt initiative, class & comp study, increase cost for security services and review, and transition to visual display interface. Self- Insurance 650,000 . . . (850,000) (130.77 %) Per S/I budget estimates. Materials & Supplies 161,425 (191,190) (118.44 %) Increase due to new emergency response equipment in FY 2015 -16. All Other 726,765 (17,082) (2.35 0/o) Insignificant variance. Total $ 23,722,496 (1,575,264) (6.64 0/o) BUDGET FY 2015 -16 COMPARED TO BUDGET FY 2014 -15 Budget = • • - Favorable FY 2014 -15 Variance $ /(Unfavorable) Variance % Variance Explanations Salaries 5,569,575 :: (676,013) (12.14 %) Increase due to regular salary & step increases, filling of vacancies, and includes budgeting for COSS positions in FY 2015 -16. Benefits & Capital O/H credit 14,479,456 • • 937,796 6.48% See salary & benefit tab. Utilities 98,500 16,500 16.75% Decrease due to addition of internet lines and replace data connection in FY 2014 -15. Repairs & Maintenance 463,300 (59,250) (12.79 %) Increase due to increased cost of software renewals and Survey group agreements moving to IT in FY 2015 -16. Professional & Legal 430,300 (66,900) (15.55 %) Increase due to succession planning /training, benchmark studies (OPEB & deferred comp), IEDA labor negotiations, increased cost for arbitration, grievances, and general labor counsel in FY 2015• 16. Outside Services 1,447,000 (365,300) (25.25 %) Increase due to addition of records mgmt initiative, class & comp study, increase cost for security services and review, and transition to visual display interface. Self- Insurance 650,000 Zso l o t (850,000) (130.77 %) Per S/I budget estimates. Materials & Supplies 165,005 C (187,610) (113.70 %) Increase due to new emergency response equipment in FY 2015 -16. All Other 1,173,190 K W; V I FM 429,343 36.60%11 6.60% Decrease due to no election expense and Prop 218 mailing in FY 2015 -16. Total $ 24,476,326 . 1 (821,434) (3.36 0/.) PREPARED 04/21/15, 12:33:11 PROGRAM GM601L ACCOUNT DESCRIPTION ADMINISTRATION * SALARIES & WAGES * EMPLOYEE BENEFITS * DIRECTOR FEES & EXPENSES * UTILITIES * REPAIRS & MAINTENANCE * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * SELF- INSURANCE EXPENSE * MATERIALS & SUPPLIES * OTHER EXPENSES ADMINISTRATION CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2015 -2016 PROJECTED BUDGET 15 -16 BUDGET 15 -16 TO BUDGETED 2014 -2015 15 -16 BUDGET TO ACT 14 -15 PERCENT BUDGET 14 -15 PERCENT 2014 -2015 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 5,569,575 5,156,620 6,245,588 1,088,968- 21.12- 676,013- 12.14- 14,479,456 14,679,161 13,541,660 1,137,501 7.75 937,796 6.48 199,800 185,800 132,177 53,623 28.86 67,623 33.85 98,500 98,500 82,000 16,500 16.75 16,500 16.75 463,300 441,550 522,550 81,000- 18.34- 59,250- 12.79- 430,300 320,450 497,200 176,750- 55.16- 66,900- 15.55- 1,447,000 1,488,025 1,812,300 324,275- 21.79- 365,300- 25.25- 650,000 650,000 1,500,000 850,000- 130.77- 850,000- 130.77- 165,005 161,425 352,615 191,190- 118.44- 187,610- 113.70- 973,390 ------ - - - - -- 540,965 ------ - - - - -- 611,670 - - - 70,705- 13.07- 361,720 37.16 24,476,326 23,722,496 ------ - -- 25,297,760 ------ - - - - -- 1,575,264- ---- - - - - -- 6.64- --------- - - - - -- 821,434- ---- - - - - -- 3.36- CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE FISCAL YEAR 2015 -2016 PREPARED 04/21/15 PAGE 1 PROGRAM GM601L PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION - 2014 -2015 ACTUAL 2015 -2016 VARIANCE * SALARIES & WAGES- MGMNT. 1,151,271 1,076,020 1,451,798 375,778- * SALARIES & WAGES -NON MGMT 4,140,855 3,715,600 4,514,039 798,439- * COMP ABS- ACCRUAL PAYMENTS 300,000 300,000 300,000 0 * OVERTIME 78,449 65,000 93,751 28,751- * SALARY VACANCY 101,000- 0 114,000- 114,000 ** SALARIES & WAGES 5,569,575 5,156,620 6,245,588 1,088,968- * WORKERS' COMPENSATION INS 22,608 18,697 24,434 5,737- * STATE UNEMPLOYMENT INSUR 30,000 12,000 30,000 18,000- * FEDERAL MEDICARE TAX 75,357 74,453 84,335 9,882- * MEDICAL & HEALTH INSUR 5,805,775 5,796,684 5,888,276 91,592- * RETIREMENT CONTRIBUTIONS 4,931,781 4,764,100 4,062,402 701,698 * DEFERRED COMP. CONTRIB 310,580 296,915 343,299 46,384- * DENTAL INSURANCE 510,900 480,865 483,736 2,871- * LONG -TERM DISABILITY INS 13,358 11,568 13,506 1,938- * LIFE INSURANCE 137,770 102,919 108,512 5,593- * ACCRUED COMPENSATED ABS. 360,000 299,880 360,000 60,120- * BENEFIT VACANCY - 477,000- 0 434,000- 434,000 * OPEB CONTRIBUTION 2,810,000 2,837,600 2,631,600 206,000 * CAPITALIZED ADM OVERHEAD 51,673- 16,520- 54,440- 37,920 ** EMPLOYEE BENEFITS 14,479,456 14,679,161 13,541,660 1,137,501 * DIRECTOR MEETING FEES 65,224 65,224 22,261 42,963 * BOARD TRAINING AND CONF 64,000 50,000 50,000 0 * BOARD HEALTH BENEFITS 70,576 70,576 59,916 10,660 ** DIRECTOR FEES & EXPENSES 199,800 185,800 132,177 53,623 * TELEPHONE 98,500 98,500 82,000 16,500 ** UTILITIES 98,500 98,500 82,000 16,500 * GENERAL REPAIRS & MAINT 5,000 2,500 2,750 250- * OUTSIDE REPAIRS & MAINT 37,300 26,050 35,050 9,000- * COMPUTER REPAIRS & MAINT 421,000 413,000 484,750 71,750- ** REPAIRS & MAINTENANCE 463,300 441,550 522,550 81,000- * PROFESSIONAL SERVICES 143,550 94,950 159,050 64,100- * LEGAL SERVICES -BOARD 80,000 80,000 154,400 74,400- * LEGAL SERVICES -STAFF 206,750 145,500 183,750 38,250- ** PROFESSIONAL & LEGAL SERV 430,300 320,450 497,200 176,750- * OUTSIDE SAFETY SERVICES 50,000 10,000 50,000 40,000- * TECHNICAL SERVICES 1,120,200 1,240,280 1,484,400 244,120- * DATA PROCESSING SERVICES 300 125 300 175- * OTHER PUBLIC AGENCY SERVS 183,000 173,120 179,100 5,980- * REPROGRAPHIC SERVICES 5,500 4,500 5,500 11000- * RECRUITMENT 88,000 60,000 93,000 33,000- ** OUTSIDE SERVICES 1,447,000 1,488,025 1,812,300 324,275- * SELF - INSURANCE EXPENSE 650,000 650,000 1,500,000 850,000- ** SELF - INSURANCE EXPENSE - 650,000 650,000 1,500,000 850,000- * OFFICE EQUIPMENT /SUPPLIES 79,320 80,100 84,850 4,150- * OPERATING SUPPLIES 50,360 50,000 51,440 1,440- * SAFETY SUPPLIES 35,325 31,325 216,325 185,000- * INVENTORY OVER /SHORT 0 0 0 0 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/21/15 BUDGET LISTING BY DEPARTMENT ADMINISTRATIVE PROGRAM GM601L FISCAL YEAR 2015 -2016 PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE ** MATERIALS & SUPPLIES 165,005 161,425 352,615 191,190- * RENTS & LEASES 26,000 24,900 25,500 600- * PUBLIC INFORMATION 329,500 311,000 318,500 7,500- * TUITION REIMBURSEMENT 13,500 61000 11,500 5,500- * TECH TRAIN, CONF & MEETS 130,100 96,300 127,900 31,600- * CERTIFICATION & LICENSES 1,300 1,300 1,300 0 * CLAIMS 500 0 0 0 * SUBSCRIPTION /PUBLICATION 7,040 6,305 6,280 25 * MILEAGE REIMBURSEMENTS 5,800 5,100 5,330 230- * PUBLIC NOTICES 1,000 1,000 11000 0 * OUTSIDE ORGANIZATION FEES 40,000 40,000 40,000 0 * EMPLOYEE MEMBERSHIPS 10,650 10,040 11,050 1,010- * MISCELLANEOUS 16,000 11,400 15,310 3,910- * ELECTION EXPENSE 350,000 620 0 620 * PROFESSIONAL EXP REIMB 42,000 27,000 48,000 21,000- ** OTHER EXPENSES 973,390 540,965 611,670 70,705- 24,476,326 23,722,496 25,297,760 1,575,264- PAGE 2 ENGINEERING DEPARTMENT O &M EXPENSE 11 BUDGET FY 2015 -16 COMPARED TO PROJECTED FY 2014 -15 ii Projected = • • - Favorable /(Unfavorable) Salaries $ 6,385,700 (2,064,137) (32.32 %) Variance % Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department, filling of new and vacant positions, and cost of living and merit increases, offset by the salary vacancy factor. Benefits & Cap O/H Credit 4,843,203 • : 692,223 14.29% See Salary & Benefits Tab. Utilities 166,100 (31,700) (19.08 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department. Repairs &Maintenance 171,525 (14,225) (8.29 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department. Hauling &Disposal 374,200 (98,500) (26.32 %) Increase due to mobile HHW collection event budgeted in FY 2015 -16. Professional & Legal 113,050 (16,050) (14.20 %) Increase due to a high retainer expense in FY 2015 -16 and the transfer of the Laboratory and Regulatory Compliance to the Engineering Department. Outside Services 796,550 (826,475) (103.76 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department (Public Agency Services / Technical Services). Materials & Supplies 160,400 (199,930) (124.64 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department (Laboratory Supplies). All Other 222,403 • • (876,897) (394.28 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department (Public Agency Fees / Outside Organization Fees). Total 1 $ 13,233,131 • • : (3,435,691) (25.96%)l (292.08 %) 1 BUDGET FY 2015 -16 COMPARED TO BUDGET FY 2014 -15 Budget = • • - Favorable /(Unfavorable) FY 2014 -15 Variance Variance % Variance Ex lanations Salaries 6,209,497 (2,240,340) (36.08 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department, filling of new and vacant positions, and cost of living and merit increases, offset by the salary vacancy factor. Benefits & Cap O/H Credit 3,688,705 • : (462,275) (12.53 %) See Salary & Benefits Tab. Utilities 189,000 (8,800) (4.66 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department. Repairs & Maintenance 196,061 10,311 5.26% Insignificant variance. Hauling & Disposal 471,200 (1,500) (0.32%) Insignificant variance. Professional & Legal 99,100 (30,000) (30.27 %) Increase due to a high retainer expense in FY 2015 -16 and the transfer of the Laboratory and Regulatory Compliance to the Engineering Department. Outside Services 891,500 (731,525) (82.06 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department (Public Agency Services / Technical Services). Materials & Supplies 204,110 (156,220) (76.54 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department (Laboratory Supplies). All Other 280,376 • • (818,924) (292.08 %) Increase due to the transfer of the Laboratory and Regulatory Compliance to the Engineering Department (Public Agency Fees / Outside Organization Fees). ITotal $ 12,229,549 • • : (4,439,273) (36.30%)l 1 PREPARED 04/21/15, 12:33:11 PROGRAM GM601L ACCOUNT DESCRIPTION ENGINEERING * SALARIES & WAGES * EMPLOYEE BENEFITS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES ENGINEERING CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 2 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2015 -2016 PROJECTED BUDGET 15 -16 BUDGET 15 -16 TO BUDGETED 2014 -2015 15 -16 BUDGET TO ACT 14 -15 PERCENT BUDGET 14 -15 PERCENT 2014 -2015 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 6,209,497 6,385,700 8,449,837 2,064,137- 32.32- 2,240,340- 36.08- 3,688,705 4,843,203 4,150,980 692,223 14.29 462,275- 12.53- 189,000 166,100 197,800 31,700- 19.08- 8,800- 4.66- 196,061 171,525 185,750 14,225- 8.29- 10,311 5.26 471,200 374,200 472,700 98,500- 26.32- 1,500- .32- 99,100 113,050 129,100 16,050- 14.20- 30,000- 30.27- 891,500 796,550 1,623,025 826,475- 103.76- 731,525- 82.06- 204,110 160,400 360,330 199,930- 124.64- 156,220- 76.54- 280,376 222,403 1,099,300 876,897- 394.28- 818,924- 292.08- ------------ 12,229,549 ------ - - - - -- 13,233,131 ------ - - - - -- 16,668,822 ------ - - - - -- 3,435,691- ---- - - - - -- 25.96- --------- - - - - -- 4,439,273- ---- - - - - -- 36.30- CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DEPARTMENT- ENGINEERING FISCAL YEAR 2015 -2016 PREPARED 04/21/15 PAGE 1 PROGRAM GM601L PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE * SALARIES & WAGES- MGMNT. 510,507 404,600 750,846 346,246- * SALARIES & WAGES -NON MGMT 5,713,990 5,893,400 7,752,439 1,859,039- * SALARIES & WAGES -COMP ABS 0 0 0 0 * OVERTIME 110,000 87,700 117,552 29,852- * STANDBY PAID 0 0 0 0 * SALARY VACANCY 125,000- 0 171,000- 171,000 "* SALARIES & WAGES 6,209,497 6,385,700 8,449,837 2,064,137- * WORKERS' COMPENSATION INS 67,349 55,698 97,546 41,848- * FEDERAL MEDICARE TAX 87,208 86,163 118,890 32,727- * MEDICAL & HEALTH INSUR 1,177,025 1,119,351 1,504,183 384,832- * RETIREMENT CONTRIBUTION 5,572,592 5,383,125 5,524,308 141,183- * DEFERRED COMP. CONTRIB 349,460 334,083 463,840 129,757- * DENTAL INSURANCE 115,613 110,295 138,508 28,213- * LONG -TERM DISABILITY INS 16,113 13,955 19,219 5,264- * LIFE INSURANCE 26,951 12,505 24,487 11,982- * BENEFIT VACANCY 214,000- 0 231,000- 231,000 * CAPITALIZED ADM OVERHEAD 3,509,606- 2,271,972- 3,509,001- 1,237,029 ** EMPLOYEE BENEFITS 3,688,705 4,843,203 4,150,980 692,223 * ELECTRICAL 105,000 94,300 115,000 20,700- * NATURAL GAS 21,500 13,300 21,500 8,200- * WATER 6,500 6,500 8,000 1,500- * TELEPHONE 56,000 52,000 53,300 1,300- ** UTILITIES 1$9,000 166,100 197,800 31,700- * GENERAL REPAIRS & MAINT 0 0 2,000 2,000- * OUTSIDE REPAIRS & MAINT 64,050 40,775 115,950 75,175- * COMPUTER REPAIRS & MAINT 117,011 114,250 28,800 85,450 * REAL PROPERTY REPAIRS 15,000 16,500 39,000 22,500- ** REPAIRS & MAINTENANCE 196,061 171,525 185,750 14,225- * JANITORIAL & REFUSE REMOV 21,000 24,000 21,000 3,000 * HAZARDOUS WASTE DISPOSAL 400,200 350,200 401,700 51,500- * MOBILE COLLECTION -HHW 50,000 0 50,000 50,000- ** HAULING & DISPOSAL 471,200 374,200 472,700 98,500- * LEGAL SERVICES -STAFF 99,100 113,050 129,100 16,050- ** PROFESSIONAL & LEGAL SERV 99,100 113,050 129,100 16,050- * TECHNICAL SERVICES 765,500 672,750 1,506,925 834,175- * OTHER PUBLIC AGENCY SERVS 123,400 122,700 113,500 9,200 * REPROGRAPHIC SERVICES 2,600 1,100 2,600 11500- ** OUTSIDE SERVICES 891,500 796,550 1,623,025 826,475- * OFFICE EQUIPMENT /SUPPLIES 65,460 59,900 58,000 1,900 * OPERATING SUPPLIES 119,050 86,550 126,150 39,600- * LABORATORY SUPPLIES 0 0 155,000 155,000- * SAFETY SUPPLIES 19,600 13,950 21,180 7,230- ** MATERIALS .& SUPPLIES 204,110 160,400 360,330 199,930- * RENTS & LEASES 9,700 71900 9,400 1,500- * PUBLIC AGENCY FEES 5,000 5,643 441,620 435,977- * PUBLIC INFORMATION 7,000 2,500 7,000 4,500- * TUITION REIMBURSEMENT 33,120 23,000 34,000 11,000- CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DEPARTMENT- ENGINEERING FISCAL YEAR 2015 -2016 PREPARED 04/21/15 PAGE PROGRAM GM601L PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE + TECH TRAIN, CONF & MEETS 138,065 1111065 132,150 21,085- * CERTIFICATION & LICENSES 3,205 2,755 5,650 2,895- * SUBSCRIPTION /PUBLICATION 20,083 14,412 19,953 5,541- * MILEAGE REIMBURSEMENTS 11590 1,790 2,140 350- * PUBLIC NOTICES 5,100 4,500 5,100 600- + OUTSIDE ORGANIZATION FEES 27,164 27,164 398,350 ,371,186- + EMPLOYEE MEMBERSHIPS 10,649 10,624 15,287 4,663- * MISCELLANEOUS 11,200 8,550 11,150 2,600- * PROFESSIONAL EXP REIMB 8,500 2,500 17,500 15,000- ** OTHER EXPENSES 280,376 222,403 1,099,300 876,897- 12,229,549 13,233,131 16,668,822 3,435,691- COLLECTION SYSTEM OPERATIONS DIVISION O &M EXPENSE BUDGET FY 2015 -16 COMPARED TO PROJECTED FY 2014 -15 Projected = • • - Favorable /(Unfavorable) FY 2014 -15 MILignS21 Variance % Variance % Variance Explanations Salaries $ 5,722,500 (292,274) (5.11 %) Increase mainly due to cost of living increase, merit increases, and filling new positions in FY 2015 -16. Benefits & Cap O/H Credit 6,932,265 • • • 935,351 13.49% See salary and benefit tab. Utilities 133,900 (3,500) (2.61 %) Increased utility costs - water, electrical, telephone and cell increases (Verizon) in FY 2015 -16. Repairs & Maintenance 1,285,750 (435,500) (33.87 %) Increase due to Roto Rooter, ReW Tank Transporter, Crown Spraying and Root Control underspend in FY 2014 -15. Hauling & Disposal 121,000 (1,800) (1.49 %) Not a significant variance. Professional & Legal 3,000 o f f (2,000) (66.67 %) Increase due to ongoing legal activities - River Watch, Stonegate Easement in FY 2015 -16. Outside Services 53,870 (29,070) (53.96 %) Increase due to costs budgeted for Collection System benchmarking and overflow reduction consultant were underspent in FY 2014 -15 and mandatory safety training budgeted in FY 2015 -16. Materials & Supplies 754,900 (12,600) (1.67 %) Not a significant variance. All Other 168,104 20,428 1 12.15% 1 Decreased based on FY 2014 -15 actual costs. Total 1 $ 15,175,289 • • • 179,0351 1.18%1 1 1 BUDGET FY 2015 -16 COMPARED TO BUDGET FY 2014 -15 Budget = • • - Favorable /(Unfavorable) FY 2014 -15 yg[jga2qA Variance % 1 Variance Explanations Salaries 5,575,455 (439,319) (7.88 %) Increase mainly due to cost of living increase, merit increases, and filling new positions in FY 2015 -16. Benefits & Cap O/H Credit 6,937,623 • • • 940,709 136,900 (500) 13.56% See salary and benefit tab. Utilities (0.37 %) Not a significant variance. Repairs & Maintenance 1,820,151 98,901 5.43% Decreased based on FY 2014 -15 actual costs. Hauling & Disposal 121,000 (1,800) (1.49 %) Not a significant variance. Professional & Legal 5,000 - 0.00% Not a significant variance. Outside Services 81,121 (1,819) (2.24 %) Not a significant variance. Materials & Supplies 754,900 (12,600) (1.67 %) Not a significant variance. All Other 184,970 37,2941 20.16%1 Decreased based on FY 2014 -15 actual costs. Total $ 15,617,120 • • • 620,866 1 3.98%1 1 PREPARED 04/21/15, 12:33:11 PROGRAM GM601L ACCOUNT DESCRIPTION COLLECTION SYSTEM OPS. * SALARIES & WAGES * EMPLOYEE BENEFITS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * PROFESSIONAL & LEGAL SERV * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES ** COLLECTION SYSTEM OPS. CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 3 BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2015 -2016 PROJECTED BUDGET 15 -16 BUDGET 15 -16 TO BUDGETED 2014 -2015 15 -16 BUDGET TO ACT 14 -15 PERCENT BUDGET 14 -15 PERCENT 2014 -2015 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE 5,575,455 5,722,500 6,014,774 292,274- 5.11- 439,319- 7.88- 6,937,623 6,932,265 5,996,914 935,351 13.49 940,709 13.56 136,900 133,900 137,400 3,500- 2.61- 500- .37- 1,820,151 1,285,750 1,721,250 435,500- 33.87- 98,901 5.43 121,000 121,000 122,800 1,800- 1.49- 1,800- 1.49- 5,000 31000 5,000 2,000- 66.67- 0 .00 81,121 53,870 82,940 29,070- 53.96- 1,819- 2.24- 754,900 754,900 167,500 12,600- 1.67- 12,600- 1.67- 184,970 ------ - - - - -- 168,104 147,676 20,428 12.15 37,294 20.16 15,617,120 ------ - - - - -- 15,175,289 ------ - - - - -- 14,996,254 ------ - - - - -- 179,035 ---- - - - - -- 1.18 --------- - - - - -- 620,866 ---- - - - - -- 3.98 CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET LISTING BY DEPARTMENT- COLLECTION SYSTEM OPERATIONS FISCAL YEAR 2015 -2016 PREPARED 04/21/15 PAGE 1 PROGRAM GM601L PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE * SALARIES & WAGES- MGMNT. 181,939 181,700 197,553 151853- * SALARIES & WAGES -NON MGMT 5,174,613 5,124,900 5,507,661 382,761- * SALARIES & WAGES COMP ABS 0 0 0 0 * OVERTIME 259,903 349,900 358,560 8,660- * STANDBY PAID 66,000 66,000 65,000 11000 * SALARY VACANCY 107,000- 0 114,000- 114,000 ** SALARIES & WAGES 5,575,455 5,722,500 6,014,774 292,274- * WORKERS' COMPENSATION INS 140,777 116,421 147,033 30,612- * FEDERAL MEDICARE TAX 77,828 76,895 86,450 9,555- * MEDICAL & HEALTH INSUR 1,409,877 1,340,793 1,526,489 185,696- * RETIREMENT CONTRIBUTION 5,117,380 4,943,390 4,010,028 933,362 * DEFERRED COMP. CONTRIB 343,722 328,598 365,624 37,026- * DENTAL INSURANCE 139,548 133,130 140,484 7,354- * LONG -TERM DISABILITY INS 16,785 14,535 16,319 1,784- * LIFE INSURANCE 23,864 11,071 16,591 5,520- * BENEFIT VACANCY 213,000- 0 187,000- 187,000 * CAPITALIZED ADM OVERHEAD 119,158- 32,568- 125,104- 92,536 ** EMPLOYEE BENEFITS 6,937,623 6,932,265 5,996,914 935,351 * ELECTRICAL 56,000 56,000 57,000 1,000- * NATURAL GAS 10,000 10,000 10,000 0 * WATER 14,000 14,000 15,000 1,000- * TELEPHONE 56,900 53,900 55,400 1,500- ** UTILITIES - 136,900 133,900 137,400 3,500- * OUTSIDE VEH /EQUIP REPAIR 77,400 46,000 65,000 19,000- * VEHIC /EQUIP REPAIR MAINT 140,000 140,000 144,000 4,000- * GENERAL REPAIRS & MAINT 11000 1,000 6,000 5,000- * OUTSIDE REPAIRS & MAINT 11601,751 1,098,750 1,506,250 407,500- ** REPAIRS & MAINTENANCE 1,820,151 1,285,750 1,721,250 435,500- * JANITORIAL & REFUSE REMOV 91,000 86,000 84,800 1,200 * SPOILS REMOVAL 30,000 35,000 38,000 3,000- ** HAULING & DISPOSAL 121,000 121,000 122,800 1,800- * LEGAL SERVICES -STAFF 5,000 3,000 5,000 2,000- ** PROFESSIONAL & LEGAL SERV 51000 3,000 5,000 2,000- * OUTSIDE SAFETY SERVICES 8,000 17,000 28,220 11,220- * TECHNICAL SERVICES 73,120 36,870 54,720 17,850- * REPROGRAPHIC SERVICES 1 0 0 0 ** OUTSIDE SERVICES 81,121 53,870 82,940 29,070- * OFFICE EQUIPMENT /SUPPLIES 10,100 10,100 10,100 0 * GASOLINE, OIL & FUEL- 272,000 272,000 272,000 0 * OPERATING SUPPLIES 435,000 441,500 451,500 10,000- * SAFETY SUPPLIES 37,800 31,300 33,900 2,600- ** MATERIALS & SUPPLIES 754,900 754,900 767,500 12,600- * RENTS & LEASES 74,301 69,000 73,300 4,300- * PUBLIC AGENCY FEES 38,735 33,930 40,235 6,305- * TUITION REIMBURSEMENT 2,000 1,111 2,000 889- * TECH TRAIN, CONF & MEETS 50,470 45,000 10,200 34,800 * CERTIFICATION & LICENSES 4,388 4,388 4,812 424- CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/21/15 PAGE BUDGET LISTING BY DEPARTMENT - COLLECTION SYSTEM OPERATIONS PROGRAM GM601L FISCAL YEAR 2015 -2016 PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE * CLAIMS 1 0 0 0 * SUBSCRIPTION /PUBLICATION 500 500 500 0 MILEAGE REIMBURSEMENTS 1,500 2,100 2,100 0 * EMPLOYEE MEMBERSHIPS 7,075 7,075 8,529 1,454- * MISCELLANEOUS 3,000 2,000 3,000 1,000- * PROFESSIONAL EXP REIMS 3,000 3,000 3,000 0 ** OTHER EXPENSES 184,970 168,104 147,676 20,428 15,617,120 15,175,289 14,996,254 179,035 PLANT OPERATIONS AND PUMPING STATIONS DIVISION O &M EXPENSE 11 BUDGET FY 2015 -16 COMPARED TO PROJECTED FY 2014 -15 11 Projected = • • - Favorable /(Unfavorable) Salaries $ 10,695,945 :: • 463,059 4.33% Decrease due to removal of Regulatory and Laboratory staff and the addition of Pumping Stations staff. Benefits & Cap 0/H Credit 12,776,420 • • 3,241,753 1,595,000 o i l (60,000) 25.37% (3.76 %) See Salary & Benefit tab. Chemicals Increase due to addition of Pumping Stations chemical costs and an increase in Chemicals used for odor control. Utilities 4,412,050 49,000 1.11% Insignificant variance. Repairs & Maintenance 2,376,181 i (564,169) (23.74 %) Increase due to executing an extended service agreement with Solar which includes turbine engine overhaul in last quarter of FY 2014 -15. Also, an increase due to Pump Stations grinder /pump repairs in FY 2015 -16. Hauling & Disposal 365,000 (38,050) (10.42 %) Increase due to POD installation of new grit classifiers and hauling less grit tonnage to Keller Landfill. Professional & Legal 4,000 o i l (5,000) (125.00 %) Increase due to budging for legal expense in Safety in FY 2015 -16. Outside Services 870,426 505,576 58.08% Decrease due to removal of Regulatory and Laboratory cost centers (Public- Agency Services / Technical Services). Materials & Supplies 830,000 a l l 100,400 12.10% Decrease due to removal of Regulatory and Laboratory cost centers (Laboratory Supplies). All Other 937,233 • • 667,658 71.24% Decrease due to removal of Regulatory and Laboratory cost centers (Public Agency Fees / Outside Organization Fees). ITotal $ 34,862,255 : 4,360,227 12.51%1 BUDGET FY 2015 -16 COMPARED TO BUDGET FY 2014 -15 Budget = • • - Favorable /(Unfavorable) FY 2014 -15 YaLiaMIJ Variance % Variance Ex lanations Salaries $ 11,263,642 :: • 1,030,756 9.15% Decrease due to removal of Regulatory and Laboratory staff and the addition of Pumping Stations staff. Benefits & Cap O/H Credit $ 12,920,646 • • • 3,385,979 26.21% See Salary & Benefit tab. Chemicals $ 1,605,000 (50,000) (3.12 %) Increase due to addition of Pumping Stations chemical costs, increased cost in chemicals used for odor control and lime. Utilities $ 4,436,950 73,900 1.67% Insignificant variance. Repairs & Maintenance $ 2,432,250 (508,100) (20.89 %) Increase due to Plant Maintenance executing an extended service agreement with Solar, this includes a turbine engine overhaul in last quarter of 2015. Also, an increase due to Pump Stations grinder /pump repairs, and various repairs and inspections of safety equipment and systems in FY 2015 -16. Hauling & Disposal $ 448,000 44,950 10.03% Decrease due to installation of new grit classifiers in POD and less hauling of grit tonnage to Keller Landfill. Professional & Legal $ 5,000 (4,000) (80.00 %) Increase due to budging for legal expense in Safety in FY 2015 -16. Outside Services $ 883,400 518,550 58.70% Decrease due to removal of Regulatory and Laboratory cost centers (Public Agency Services / Technical Services), offset by Cogen expense moved to O &M. Materials & Supplies $ 900,300 170,700 18.96% Decrease due to removal of Regulatory and Laboratory cost centers (Laboratory Supplies). All Other $ 980,712 • • 711,137 72.51% Decrease due to removal of Regulatory and Laboratory cost centers (Public Agency Fees / Outside Organization Fees). Total $ 35,875,900 1 1 : 5,373,872 1 14.98%1 1 PREPARED 04/21/15, 12:33:11 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 4 .PROGRAM GM601L BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXPENSES FISCAL YEAR 2015 -2016 PROJECTED BUDGET 15 -16 BUDGET 15 -16 TO BUDGETED 2014 -2015 15 -16 BUDGET TO ACT 14 -15 PERCENT BUDGET 14 -15 PERCENT ACCOUNT DESCRIPTION 2014 -2015 ACTUAL FINAL PASS VARIANCE VARIANCE VARIANCE VARIANCE PLANT OPERATIONS * SALARIES & WAGES 10,287,397 9,702,700 9,360,517 342,183 3.53 926,880 9.01 * EMPLOYEE BENEFITS 11,882,245 11,747,592 8,839,568 2,908,024 24.75 3,042,677 - 25.61 * CHEMICALS 11185,000 1,175,000 1,225,000 50,000- 4.26- 40,000- 3.38- * UTILITIES 3,917,900 3,896,000 3,845,700 50,300 1.29 72,200 1.84 * REPAIRS & MAINTENANCE 2,201,800 2,125,731 2,650,400 524,669- 24.68- 448,600- 20.37- * HAULING & DISPOSAL 441,000 355,000 394,250 39,250- 11.06- 46,750 10.60 * PROFESSIONAL & LEGAL 5,000 4,000 9,000 51000- 125.00- 4,000- 80.00- * OUTSIDE SERVICES 808,300 795,326 288,750 506,576 63.69 519,550 64.28 * MATERIALS & SUPPLIES 852,500 788,400 688,000 100,400 12.73 164,500 19.30 * OTHER EXPENSES 941,895 900,026 231,742 668,284 74.25 710,153 75.40 ** PLANT OPERATIONS ------ - - - - -- 32,523,037 ------ - - - - -- 31,489,775 ------ - - - - -- 27,532,927 ------ - - - - -- 3,956,848 --- --- - - -- 12.57 --------- - - - - -- 4,990,110 ---- - - - - -- 15.34 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/21/15 BUDGET LISTING BY DEPARTMENT -PLANT OPERATIONS PROGRAM GM601L FISCAL YEAR 2015-2016 PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE * SALARIES & WAGES- MGMNT. 524,892 395,600 607,264 211,664- * SALARIES & WAGES -NON MGMT 9,428,520 8,805,300 8,389,353 415,947 * COMP ABS- ACCRUAL PAYMENTS 0 0 0 0 * OVERTIME 477,962 436,300 488,877 52,577- * STANDBY PAID 55,023 65,500 55,023 10,477 * SALARY VACANCY 199,000- 0 180,000- 180,000 ** SALARIES & WAGES 10,287,397 9,702,700 9,360,517 342,183 * WORKERS' COMPENSATION INS 250,425 207,102 234,981 27,879- * FEDERAL MEDICARE TAX 147,417 145,646 134,412 11,234 * MEDICAL & HEALTH INSUR 2,051,116 1,950,612 1,953,211 2,599- * RETIREMENT CONTRIBUTION 9,070,236 8,761,848 6,152,442 2,609,406 * DEFERRED COMP. CONTRIB 580,890 555,332 535,389 19,943 * DENTAL INSURANCE 191,384 182,580 170,271 12,309 * LONG -TERM DISABILITY INS 27,331 23,668 22,727 941 * LIFE INSURANCE 42,940 19,924 25,183 5,259- * BENEFIT VACANCY 359,000- 0 272,000- 272,000 * CAPITALIZED ADM OVERHEAD 120,494- 99,120- 117,048- 17,928 ** EMPLOYEE BENEFITS 11,882,245 11,747,592 8,839,568 2,908,024 * LIME 350,000 400,000 400,000 0 * POLYMER 450,000 390,000 390,000 0 * BOILER CHEMICALS 70,000 70,000 70,000 0 * OTHER CHEMICALS 100,000 100,000 150,000 50,000- * HYPOCHLORITE 215,000 215,000 215,000 0 ** CHEMICALS 1,185,000 1,175,000 1,225,000 50,000- * ELECTRICAL 974,500 962,000 955,000 7,000 * NATURAL GAS 2,365,000 2,365,000 2,365,000 0 * LAND -FILL GAS 450,000 450,000 400,000 50,000 * WATER 65,000 60,000 65,000 5,000- * TELEPHONE 63,400 59,000 60,700 1,700- ** UTILITIES 3,917,900 3,896,000 3,845,700 50,300 * GENERAL REPAIRS & MAINT 1,038,500 895,731 1,006,000 110,269- * OUTSIDE REPAIRS & MAINT 1,117,300 1,188,000 1,598,400 410,400- * COMPUTER REPAIRS & MAINT 46,000 42,000 46,000 4,000- ** REPAIRS & MAINTENANCE 2,201,800 2,125,731 2,650,400 524,669- * ASH REMOVAL 152,000 152,000 164,000 12,000- * SLUDGE REMOVAL 25,000 0 25,000 25,000- * GRIT REMOVAL 90,000 15,000 15,000 0 * JANITORIAL & REFUSE REMOV 170,500 176,500 100,250 3,750- * HAZARDOUS WASTE DISPOSAL 3,500 11,500 10,000 1,500 ** HAULING & DISPOSAL 441,000 355,000 394,250 39,250- * PROFESSIONAL SERVICES 0 0 0 0 * LEGAL SERVICES - STAFF 5,000 4,000 9,000 5,000 - xx PROFESSIONAL & LEGAL 5,000 4,000 9,000 51000- * OUTSIDE SAFETY SERVICES 35,000 35,000 106,000 71,000- * TECHNICAL SERVICES 768,300 755,326 175,250 580,076 * OTHER PUBLIC AGENCY SERVS 5,000 5,000 5,000 0 * REPROGRAPHIC SERVICES 0 0 2,500 2,500- PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/21/15 BUDGET LISTING BY DEPARTMENT -PLANT OPERATIONS PROGRAM GM601L FISCAL YEAR 2015-2016 PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE ** OUTSIDE SERVICES 808,300 795,326 288,750 506,576 * OFFICE EQUIPMENT /SUPPLIES 26,000 25,000 30,500 5,500- * OPERATING SUPPLIES 614,000 556,000 594,000 38,000- * OPERATING FUEL 15,000 5,000 5,000 0 * LABORATORY SUPPLIES 155,500 155,500 500 155,000 * SAFETY SUPPLIES 42,000 46,900 58,000 11,100- ** MATERIALS & SUPPLIES 852,500 788,400 688,000 100,400 * RENTS & LEASES 59,500 38,500 58,500 20,000- * PUBLIC AGENCY FEES 424,090 419,071 28,500 390,571 * TUITION REIMBURSEMENT 10,000 10,000 8,000 2,000 * TECH TRAIN, CONF & MEETS 116,200 93,300 73,200 20,100 * CERTIFICATION & LICENSES 13,990 13,990 14,870 880- * SUBSCRIPTION /PUBLICATION 4,250 3,450 9,900 6,450- * MILEAGE REIMBURSEMENTS 750 250 500 250- * OUTSIDE ORGANIZATION FEES 295,500 304,700 825 303,875 * EMPLOYEE MEMBERSHIP$ 10,415 10,415 10,497 82- * MISCELLANEOUS 7,200 6,350 17,950 11,600- * PROFESSIONAL EXP REIMS 0 0 91000 91000- ** OTHER EXPENSES 941,895 900,026 231,742 668,284 32,523,037 31,489,775 27,532,927 3,956,848 PAGE 2 PREPARED 04/21/15, 12:33:11 PROGRAM GM601L ACCOUNT DESCRIPTION PUMP STATIONS * SALARIES & WAGES * EMPLOYEE BENEFITS * CHEMICALS * UTILITIES * REPAIRS & MAINTENANCE * HAULING & DISPOSAL * OUTSIDE SERVICES * MATERIALS & SUPPLIES * OTHER EXPENSES PUMP STATIONS CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET SUMMARY BY TYPE - FUND 001 DEPARTMENT EXI FISCAL YEAR 2015 -2016 PROJECTED BUDGET 15 -16 BUDGETED 2014 -2015 15 -16 BUDGET TO ACT 14 -15 2014 -2015 ACTUAL FINAL PASS VARIANCE 976,245 993,245 872,369 120,876 1,038,401 1,028,828 695,099 333,729 420,000 420,000 430,000 10,000- 519,050 516,050 517,350 1,300- 230,450 250,450 289,950 39,500- 7,000 10,000 81800 1,200 75,100 75,100 76,100 1,000- 47,800 41,600 41,600 0 38,817 37,207 37,833 626- 3,352,863 3,372,480 2,969,101 403,379 'ENSES BUDGET 15 -16 TO PERCENT BUDGET 14 -15 VARIANCE VARIANCE 12.17 103,876 32.44 343,302 2.38- 10,000- .25- 1,700 15.77- 59,500- 12.00 1,800- 1.33- 1,000- .00 6,200 1.68- 984 11.96 383,762 PAGE 5 PERCENT VARIANCE 10.64 33.06 2.38- .33 25.82 - 25.71- 1.33- 12.97 2.53 11.45 CENTRAL CONTRA COSTA SANITARY DISTRICT PREPARED 04/21/15 BUDGET LISTING BY DEPARTMENT -PUMP STATIONS PROGRAM GM601L FISCAL YEAR 2015 -2016 PROJECTED FINAL BUDGET 15 -16 TO BUDGET 2014 -2015 BUDGETED ACTUAL 14 -15 ACCOUNT DESCRIPTION 2014 -2015 ACTUAL 2015 -2016 VARIANCE * SALARIES & WAGES -NON MGMT 861,431 861,431 744,616 116,815 * SALARIES & WAGES -COMP ABS 0 0 0 0 _ OVERTIME 31.,814 31,814 35,753 3,939- * STANDBY PAID 100,000 100,000 107,000 7,000- * SALARY VACANCY 17,000- 0 15,000- 15,000 ** SALARIES & WAGES 976,245 993,245 872,369 120,876 * WORKERS' COMPENSATION INS 23,218 19,201 19,322 121- * FEDERAL MEDICARE TAX 12,834 12,680 11,248 1,432 * MEDICAL & HEALTH INSUR 138,663 131,869 113,078 18,791 * RETIREMENT CONTRIBUTION 825,191 797,135 513,061 284,074 * DEFERRED COMP. CONTRIB 55,936 53,475 50,600 2,875 * DENTAL INSURANCE 13,653 13,025 11,273 1,752 * LONG -TERM DISABILITY INS 2,612 2,262 2,100 162 * LIFE INSURANCE 3,321 1,541 1,831 290- * BENEFIT VACANCY 31,000- 0 21,000- 21,000 * CAPITALIZED ADM OVERHEAD 6,027- 2,360- 6,414- 4,054 ** EMPLOYEE BENEFITS 1,038,401 1,028,828 695,099 333,729 * OTHER CHEMICALS 420,000 420,000 430,000 10,000- ** CHEMICALS 420,000 420,000 430,000 10,000- * ELECTRICAL 457,600 457,600 457,600 0 * WATER 15,750 15,750 15,750 0 * TELEPHONE 45,700 42,700 44,000 1,300- ** UTILITIES 519,050 516,050 517,350 1,300- * GENERAL REPAIRS & MAINT 40,000 60,000 40,000 20,000 * OUTSIDE REPAIRS & MAINT. 190,450 190,450 249,950 59,500- ** REPAIRS & MAINTENANCE 230,450 250,450 289,950 39,500- * JANITORIAL & REFUSE REMOV 7,000 10,000 81800 1,200 ** HAULING & DISPOSAL 7,000 10,000 8,800 1,200 * OUTSIDE SAFETY SERVICES 8,200 8,200 8,200 0 * TECHNICAL SERVICES 66,900 66,900 67,900 1,000- ** OUTSIDE SERVICES 75,100 75,100 76,100 1,000- * OPERATING SUPPLIES 26,200 20,000 20,000 0 * OPERATING FUEL 18,000 18,000 18,000 0 * SAFETY SUPPLIES 3,600 3,600 3,600 0 ** MATERIALS & SUPPLIES 47,800 41,600 41,600 0 * RENTS & LEASES 1,000 1,000 1,000 0 * PUBLIC AGENCY FEES 19,585 23,585 23,585 0 * TUITION REIMBURSEMENT 2,750 0 2,750 2,750- * TECH TRAIN, CONF & MEETS 12,160 10,000 7,630 2,370 * CERTIFICATION & LICENSES 1,140 1,140 1,076 64 * SUBSCRIPTION /PUBLICATION 200 0 200 200- * MILEAGE REIMBURSEMENTS 200 0 200 200- * EMPLOYEE MEMBERSHIPS 1,482 1,482 1,092 390 * MISCELLANEOUS 300 0 300 300- ** OTHER EXPENSES 38,817 37,207 37,833 626- 3,352,863 3,372,480 2,969,101 403,379 PAGE 1 CENTRAL CONTRA COSTA SANITARY DISTRICT FY 2015 -16 OPERATIONS AND MAINTENANCE BUDGET TECHNICAL TRAINING, CONFERENCES AND MEETINGS The following list describes by department and division the types of training budgeted in Account 03 -02, Board of Director Training and Conferences, and Account 12 -05, Technical Training, Conferences and Meetings. This format is intended to give the reader a description of the types of training, conferences and meetings planned, yet allows District Management the flexibility to substitute training or conferences as is prudent, so long as the division does not exceed its budget. Out -of -State conferences determined to be necessary after budget adoption exceeding $1,000 /person need specific Board Approval via position paper. • Out -of -State conferences approved via the budget process must still be included as an announcement in a Board meeting prior to travel. • South Lake Tahoe, CA and Reno, NV are considered to be synonymous for budget purposes and are considered to be travel within the State of California. CENTRAL CONTRA COSTA SANITARY DISTRICT BOARD TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 03 -02 BOARD OF DIRECTORS FY16 BUDGET (McGill McGill Williams, McGill Causey, Williams Conference CASA CASA CASA CASA CSDA W EFTEC NACWA NACWA Division 0100 -402 0100 -402 0100 -402 0100 -402 0100 -402 0100 -402 0100 -402 0100 -402 NACWA 0100 -402 McGill CALPELRA 0100 -402 CW EA 0100 -402 CONTINGENCY /REVISE[ 0100 -402 Board of Directors Total Technical Training and Conferences 50,000 Div. No. Staff Position Attendine Destination Budget 2 BOARD DIRECTORS California 4,000 2 BOARD DIRECTORS Washington DC 6,000 1 BOARD DIRECTORS San Diego 2,000 2 BOARD DIRECTORS California 41000 1 BOARD DIRECTOR Monterey 2,000 2 BOARD DIRECTORS Chicago 6,000 2 BOARD DIRECTOR Rhode Island 6,000 2 BOARD DIRECTOR out of state 61000 2 BOARD DIRECTOR out of state 6,000 1 BOARD DIRECTOR Monterey 2,000 2 BOARD DIRECTOR California 41000 BOARD DIRECTORS TBD 2,000 Board of Directors Total Technical Training and Conferences 50,000 CENTRAL CONTRA COSTA SANITARY DISTRICT STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05 ADMINISTRATION DEPARTMENT FY15 -16 BUDGET PRIMA INSTITUTE 0150 -400 1 RISK MANAGEMENT STAFF Continental US 2,500 PARMA Div. Budget Conference Division No. Staff Position Attending Destination Amount 15116 LEADERSHIP PROGRAM 0100 -400 CASA ADMIN STAFF 1 10,000 2,000 CASA 0100 -400 1 GM Washington DC 3,000 0170 -400 CASA 0100 -400 1 GM Monterey, CA 2,000 COMMUNICATIONS MGR California NACWA 0100 -400 1 GM Continental US 3,000 LEGISLATIVE / REGULATOf 0170 -410 PRIMA 0100 -400 1 DIR OF ADMIN California 2,000 CALPELRA 0100 -400 1 DIR OF ADMIN California 2,000 CSDA 0100 -400 1 DIR OF ADMIN California 2,000 CCAC 0100 -400 2 SECRETARY / STAFF California 4,000 ARMA 0100 -400 1 SECRETARY /STAFF Continental US 3,000 CSDA 0100 -400 1 SECRETARY / STAFF California 2,000 MISC 0100 -400 1 ADMIN STAFF 2,000 35,000 CSMFO 0110 -400 2 ACCOUNTING SUPERVISOF Anaheim, CA 4,000 SUNGARD 0110 -400 1 SENIOR ACCOUNTANT Continental US 2,500 GOV't /ACCTG UPDATE 0110 -400 1 SENIOR ACCOUNTANT Continental US 2,000 GFOA 0110 -400 1 ACCOUNTING SUPERVISOF Philadelphia 3,000 LAIF 0110 -400 2 ACCOUNTING STAFF Sacramento 500 MISC 0110 -400 ACCOUNTING STAFF 4,000 16,000 NEOGOV 0120 -400 2 HR ANALYST Continental US 4,000 CWEA 0120 -400 1 HR MANAGER Continental US WEST REGION IPMA 0120 -400 3 HR ANALYST Continental US 1,300 CALPELRA 0120 -400 3 HR ANALYST/ MANAGER Continental US 5,000 LAIA CONFERENCE 0120 -400 2 HR ANALYST/ MANAGER Continental US 800 MISC 0120 -400 HR STAFF Continental US 3,000 14,100 CAPPO 0140 -400 2.5 PURCHASING STAFF Santa Barbara 3,500 NIGP 0140 -400 1 PURCHASING STAFF Kansas City, MO 2,000 MISC 0140 -400 7 PURCHASING STAFF California 2,500 8,000 PRIMA INSTITUTE 0150 -400 1 RISK MANAGEMENT STAFF Continental US 2,500 PARMA 0150 -400 1 RISK MANAGEMENT STAFF California 3,000 CA1PA 0150 -400 2 RISK MANAGEMENT STAFF California 2,500 CASA 0170 -400 1 COMMUNICATIONS MGR California 2,000 CASA 0170 -400 1 COMMUNICATIONS MGR California 2,000 CASA 0170 -400 1 COMMUNICATIONS MGR California 2,000 CWEA 0170 -400 1 COMMUNICATIONS MGR California 1,800 MISC 0170 -400 COMMUNICATIONS STAFF Continental US 3,000 LEGISLATIVE / REGULATOf 0170 -410 NEW COMM. MGR Continental US 6,000 CORE & ADV MSF EXC TEC 0180 -400 IT STAFF California 5,400 SUNGARD 0180 -400 1 IT STAFF Continental US 2,500 MISC 0180 -400 7 IT STAFF California 22,100 30,000 Administration Total 127,900 127,900 CENTRAL CONTRA COSTA SANITARY DISTRICT STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05 PLANNING & DEVELOPMENT SERVICES DIVISION FY16 BUDGET Div. Budget Conference Division No. Staff Position Attending Destination Amount 15 16 CASA 0200 -410 3 Dir of Engr California 4,500 CWEA Annual 0200 -410 1 Dir of Engr or ES Div Mgr California 1,500 MISC 0200 -410 2 Dir of Engr /ES Div Mgr Local 1,000 NACWA 0200 -410 2 Dir of Engr Continental US 4,000 WEFTEC 0200 -410 1 Dir of Engr Continental US 2,000 13,000 AWWA /WEF UTILITY MGMT 0200 -420 1 Engineer California 1,500 CALGIS 0200 -420 1 Staff California 1,400 COLDFUSION SUMMIT 0200 -420 1 Staff Nevada 1,900 Collection Sys Technical Planning 0200 -420 2 Enginers Continental US 3,000 CWEA BAY SEC. 0200 -420 6 Engineers Local 200 ESRI USER 0200 -420 3 Staff California 4,500 ESRI WATER 0200 -420 1 Staff Oregon 2,000 FLUENTCONF 0200 -420 1 Staff California 500 INNOVYZE 0200 -420 1 Engineer Continental US 2,000 IRWA 0200 -420 2 ROW staff California 2,000 LASERFICHE 0200 -420 1 Eng. Asst. California 2,000 MISC 0200 -420 2 Admin. Staff Local 1,000 MISC 0200 -420 5 Inspectors Local 1,000 MISC 0200 -420 2 Engineers California 500 MISC 0200 -420 2 Eng. Asst. III Local 1,500 MISC 0200 -420 12 ES Div Staff Local 3,000 Misc State Operator 0200 -420 1 Engineers California 1,100 MMANC 0200 -420 1 Eng. Asst. III California 500 SUNGARD HUG 0200 -420 1 Staff Continential US 2,000 Treatment Plnt Technical Planning 0200 -420 2 Engineers Continental US 3,000 34,600 CWEA 0200 -710 1 Staff California 1,500 CWEA 0200 -710 1 P2 staff California 1,500 Pollution Prevention (P2) MISC 0200 -710 2 staff Continential US 1,000 NACWA 0200 -710 1 P2 staff Continential US 2,000 6,000 WATEREUSE 0200 -750 2 REW staff California 3,000 3,000 Planning and Development Services Division Total 56,600 56,600 CENTRAL CONTRA COSTA SANITARY DISTRICT STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05 CAPITAL PROJECTS DIVISION FY16 BUDGET Div. Budget Conference Division No. Staff Position Attending Destination Amount 15/16 WEFTEC 0250 -410 1 CP Manager Continental US 2,000 2,000 AUTO CAD - Engineers 0250 -470 2 Engineering staff California 1,000 Construction Admin. 0250 -470 4 Engineering staff California 2,000 Construction Management 0250 -470 2 Engineering staff California 2,500 CWEA -Local 0250 -470 7+ Engineering staff Local 2,000 CWEA - Regional/ State 0250 -470 2 Engineering staff California 3,000 WEFTEC 0250 -470 1 Engineering staff Continental US 2,000 Misc. Tech. Training 0250 -470 5+ All Capital Projects California /Cont. 3,500 No Dig Training 0250 -470 1 Engineering staff Continental US 2,000 Pipe Utilities Group 0250 -470 5 Engineering staff California 2,000 Pipeline Design 0250 -470 3 Engineering staff California 1,300 Project Management 0250 -470 5 Engineering staff California 3,000 Pumps & Meters 0250 -470 2 Engineering staff California 1,500 Soils Engineering 0250 -470 2 Engineering staff California 1,000 26,800 CLSA 0250 -510 3+ Survey Staff CA/ Nevada 2,000 GEOMATICS Conference 0250 -510 1 Survey Staff California 1,000 Leica Hexagon 0250 -510 1 Survey Staff Nevada 1,000 Misc 0250 -510 3 Survey Staff California 700 Trimble Dimensions 0250 -510 1 Survey Staff Nevada 1,000 5,700 Mapping 0250 -550 2 Engineering Support California 1,000 Misc - Auto Cad 0250 -550 4 Engineering Support California 2,000 3,000 Capital Projects Total 35,500 37,500 CENTRAL CONTRA COSTA SANITARY DISTRICT STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05 ENVIRONMENTAL & REGULATORY COMPLIANCE DIVISION FY16 BUDGET ICompliance Division Total 38,050 38,050 Div. Budget Conference Division No. Staff Position Attending Destination Amount 15/16 CASA 0270 -410 3 ERC Div Mgr California 4,500 CWEA Annual 0270 -410 1 ERC Div Mgr California 1,500 Misc. Local Conference 0270 -410 1 ERC Div Mgr California 450 NACWA 0270 -410 2 ERC Div Mgr Contintental US 2,000 8,450 EPA 0270 -490 1 EC staff Continental US 1,000 Hazwoper; Compliance Miscellaneous 0270 -490 9 Stormwater California 8,400 9,400 CALRECYCLE 0270 -690 2 HHW staff California 800 HHWIE 0270 -690 2 HHW staff California 2,000 NAHMMA 0270 -690 2 HHW staff Continental US 3,200 6,000 Coastal & Estuarine Research Federation 0270 -720 1 Laboratory Superintendent Continental US 2,000 Crystal Reports Training 0270 -720 1 Chemist California 1,250 CWEA Dinners 0270 -720 3 Chemists (2 x per year) California 300 CWEA North 0270 -720 1 Chemist 1 /II California 1,000 Interagency Ecolopgical Program 0270 -720 1 Laboratory Superintendent California 600 LMS Training 0270 -720 1 Chemist California 1,250 Society of Environmental Toxicology & Chemistry 0270 -720 2 Chemists California 400 6,800 BACWA AIR 0270 -760 2 Senior /Associate Engineer California 200 CASA Energy 0270 -760 2 Regulatory Workgroup California 200 CWCCG 0270 -760 1 Senior Engineer California 500 CWEA 0270 -760 1 Regulatory Workgroup California 1,500 Senior /Associate Engineer NACWA 0270 -760 2 Panel and Committee Continental US 4,000 Wastewater Training 0270 -760 4 Regulatory Workgroup California 1,000 7,400 ICompliance Division Total 38,050 38,050 CENTRAL CONTRA COSTA SANITARY DISTRICT STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05 COLLECTION SYSTEMS OPERATIONS FY16 BUDGET CSO Discretionary Training Conference CWEA Annual Conference CWEA Northern Regional CWEA Northern Safety Day CWEA Mid Summer Conference Safety Technical / CaIOSHA Division No. Staff Position Attending 0300 -570 4 4 Mgmt /Field Staff 0300 -570 4 2 Mgmt & 2 Field Staff 0300 -570 10 CSO Staff 0300 -570 1 Division Manager 0300 -570 1 Safety Specialist ICSO Discretionary Training Total 10,200 OUTSIDE SAFETY SERVICES - ACCOUNT NO. 09 -01 COLLECTION SYSTEMS OPERATIONS FY16 BUDGET CSO Mandatory/ Regulatory Training Training Division USA Locator Training 0300 -570 Driver Commentary Training 0300 -570 Traffic / Flagger Control Training Excavation / Competent Person Asbestos Concrete Training NCBPA State Operator CCTV Training CWEA TCP Seminars Computer Training Administrative Training Fleet Maintenance Training PFSA / NTEA Meetings MISC Industry Meetings MISC Supervisor Training / Mtgs 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 Div. Destination Budget Santa Clara 6,000 Sacramento 1,000 Woodland 1,200 Cambria 1,000 CA 1,000 ICSO Discretionary Training Total 10,200 OUTSIDE SAFETY SERVICES - ACCOUNT NO. 09 -01 COLLECTION SYSTEMS OPERATIONS FY16 BUDGET CSO Mandatory/ Regulatory Training Training Division USA Locator Training 0300 -570 Driver Commentary Training 0300 -570 Traffic / Flagger Control Training Excavation / Competent Person Asbestos Concrete Training NCBPA State Operator CCTV Training CWEA TCP Seminars Computer Training Administrative Training Fleet Maintenance Training PFSA / NTEA Meetings MISC Industry Meetings MISC Supervisor Training / Mtgs 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 0300 -570 ICSO Mandatory / Regulatory Training Total 24,720 Div. No. Staff Position Attending Destination Budget 40 Field Staff Local 3,700 4 Field Staff Local 2,500 4 Field Staff Local 2,000 5 Field Staff Local 800 40 Field Staff Local 2,500 2 Backflow Certification Local 3,000 3 Field Staff Local 1,000 10 CSO Staff Local 1,500 3 Tech Services Staff Local 1,500 2 Admin Staff Local 1,000 2 Mechanics Local 3,000 2 Fleet Supervisor & Superinl Local 720 10 CSO Staff Local 500 5 Supervisors Local 1,000 ICSO Mandatory / Regulatory Training Total 24,720 CENTRAL CONTRA COSTA SANITARY DISTRICT STAFF TECHNICAL TRAINING, CONFERENCES AND MEETINGS - ACCOUNT NO. 12 -05 PLANT OPERATIONS AND PUMPING STATIONS DIVISION FY16 BUDGET District Technical Training and Conferences Total (Account No. 12 -05) 349 CSO Outside Safety Services (Account No. 09 -01) 24 Managers and Supervisors Academies (In Technical Services Account No. 09 -02) 100 Manager's Professional Expense Reimbursement (Account No. 12 -16) 77 Div. Budget Conference Division No. Staff Position Attending Destination Amount 15116 CWEA 0400 -410 2 Deputy GM /Staff Santa Clara 3,000 WEFTEC 0400 -410 2 GM /Deputy GM /Staff Chicago, IL 4,000 7,000 Computer /Business Skills Classes 0400 -700 3 POD Admin Staff California 1,000 CWEA Northern Safety 0400 -740 1 POD Safety Person on the Year California 120 Technical Safety Training 0400 -740 1 POD Safety Specialist California 1,000 Various Conferences (Depending upon Safety Officer's certification and CE requirements) 0400 -740 1 Safety Officer California 2,000 Technical Meetings (BAESF, ASSE, etc.) 0400 -740 1 Safety Officer California 400 4,520 CWEA Northern Safety 0420 -730 10 Plant Operations Staff California 1,200 CWEA 0420 -730 1 Plant Operations Superintendent Santa Clara 1,500 CWEA North 0420 -730 Plant Operations Staff Sacramento 2,500 Operator Certification Training 0420 -730 12 Plant Operations Staff California 7,000 Supervisory /Leadership Training 0420 -730 10 Plant Operations Staff California 5,000 17,200 DYNAC Training 0420 -770 Process Control Group California 500 Process Control Conference 0420 -770 1 Process Control Group 2,500 Unity Pro PLC 0420 -770 2 Process Control Group California 3,000 Control System Training 0420 -770 1 Process Control Group California 5,500 11,500 Supervision /Management Training 0440 -800 2 Maintenance Staff California 1,500 CWEA Northern Safety 0440 -800 10 Maintenance Staff California 1,200 WESTEC 0440 -800 2 Maintenance Staff California 2,000 Technical Training - Mechanical 0440 -800 2 Maintenance Staff California 2,500 Technical Training - Electrical /Instrumentation 0440 -800 12 Maintenance Staff On Site /Californi; 15,000 Technical Training - Buildings and Grounds 0440 -800 2 Maintenance Staff California 2,500 Technical Training - Machining 0440 -800 3 Maintenance Staff California 2,500 Technical Training - PdM /CBM 0440 -800 4 Maintenance Staff California 4,000 31,200 PANC 0440 -860 1 Senior Engineer California 180 Environmental Energy Users Group 0440 -860 1 Senior Engineer California 700 CWEA North 0440 -860 1 Senior Engineer Sacramento 900 1,780 CWEA 0500 -930 1 PS Supervisor /Operator Santa Clara 1,500 CWEA North 0500 -930 3 PS Supervisor /Operators Sacramento 2,500 CWEA Northern Safety 0500 -930 3 PS Staff California 380 Technical Training 0500 -930 6 PS Staff California 1,850 MISC 0500 -930 7 PS Staff California 1,000 MISC 0500 -930 1 PS Supervisor California 400 7,630 POD Total 80,830 80,830 District Technical Training and Conferences Total (Account No. 12 -05) 349 CSO Outside Safety Services (Account No. 09 -01) 24 Managers and Supervisors Academies (In Technical Services Account No. 09 -02) 100 Manager's Professional Expense Reimbursement (Account No. 12 -16) 77 $6,000,000 $5,000,000 $4,000,000 N e $3,000,000 0 $2,000,000 $1,000,000 $0 ,t0`tV`4 Fiscal Year Central Contra Costa Sanitary District Summary Of Current Debt Service Of Debt ■ 1994/1998/2002 Refunding Revenue Bonds 02009 Bonds 0 Recycled Water Loan Tuna of n aht Summary rinai raymenc mane rrom meserve runo ccb 4/21/2015 12:59 PM N: \Accounting \GMTEMP1 \BUDGET\2015 -2016 BUDGET\debtgraphs 1990288MMI figraaus6ords 2009 Bonds Fiscal Amortization & Total Amortization & Total Total Year Principal Interest Debt Service Principal Interest Debt Service Principal Interest Debt Service 1994 -95 688,127 688,127 1995 -96 1,458, 830 1,458,830 1996 -97 755,000 1,459,741 2,214,741 1997 -98 790,000 1,421,245 2,211,245 1998 -99 835,000 1,150,177 1,985,177 $139,194 47,925 187,119 1999 -00 725,000 1,221,898 1,946,898 114,900 72,219 187,119 2000 -01 1,245,000 1,181,356 2,426,356 117,887 69,232 187,119 2001 -02 1,285,000 1,195,057 2,480,057 120,952 66,167 187,119 2002 -03 1,330,000 1,832,680 3,162,680 124,097 63,022 187,119 2003 -04 1,375,000 1,790,547 3,165,547 127,323 59,796 187,119 2004 -05 1,995,000 1,719,372 3,714,372 130,634 56,486 187,119 2005 -06 2,060,000 1,641,214 3,701,214 134,030 53,089 187,119 2006 -07 2,135,000 1,559,500 3,694,500 137,515 49,604 187,119 2007 -08 2,210,000 1,472,113 3,682,113 141,090 46,029 187,119 2008 -09 2,300,000 1,379,326 3,679,326 144,759 42,360 187,119 2009 -10 2,390,000 190,068 2,580,068 1,255,607 1,255,607 148,522 38,597 187,119 2010 -11 3,460,000 2,027,168 5,487,168 152,384 34,735 187,119 2011 -12 3,465,000 1,888,601 5,353,601 156,346 30,773 187,119 2012 -13 3,605,000 1,775,376 5,380,376 160,411 26,708 187,119 2013 -14 3,720,000 1,645,435 5,365,435 164,582 22,538 187,119 2014 -15 3,865,000 1,494,218 5,359,218 168,861 18,258 187,119 2015 -16 2,210,000 1,394,785 3,604,785 173,251 13,868 187,119 2016 -17 2,300,000 1,295,051 3,595,051 177,756 9,363 187,119 2017 -18 2,405,000 1,217,926 3,622,926 182,377 4,742 187,119 2018 -19 2,480,000 1,123,235 3,603,235 2019 -20 2,580,000 1,020,701 3,600,701 2020 -21 2,685,000 922,578 3,607,578 2021 -22 2,785,000 812,111 3,597,111 2022 -23 2,900,000 693,499 3,593,499 2023 -24 3,015,000 568,720 3,583,720 2024 -25 1,905,000 488,937 2,393,937 2025 -26 1,975,000 407,102 2,382,102 2026 -27 2,060,000 320,001 2,380,001 2027 -28 2,145,000 229,281 2,374,281 2028 -29 2,235,000 134,764 2,369,764 2029 -30 1 2,330,000 16,533 2,346,533 rinai raymenc mane rrom meserve runo ccb 4/21/2015 12:59 PM N: \Accounting \GMTEMP1 \BUDGET\2015 -2016 BUDGET\debtgraphs PREPARED 04/21/15, 12:35:40 PROGRAM GM601L 2012 -13 ACTUAL CENTRAL CONTRA COSTA SANITARY DISI BUDGET SUMMARY BY ACCOUNT W /DETAIL FISCAL YEAR 2015 -2016 2013 -14 BUDGET ACTUAL 2014 -15 15 -16 BUDGET FINAL PASS ACCOUNT NUMBER ACCOUNT DESCRIPTION DEBT SERVICE 004- 0000 - 300.45 -52 RECYC H2O LOAN INT INCOME 0 0 0 004 - 0000 - 300.45 -53 2009 BOND INTEREST INCOME 28,537 30,894 40,700 LEVEL TEXT TEXT AMT PF96 US BANK CD'S(2009A /2009B) LESS US BANK FEES $3,100 42,676 42,676 004 - 0000- 300.46 -00 TAX REVENUE 5,538,959 5,554,796 5,535,647 LEVEL TEXT TEXT AMT PF96 BOND PRINCIPAL 2,210,000 2009 BONDS - GROSS INTEREST 1,791,873 BOND ISSUANCE AMORITIZED COSTS 19,705 FEDERAL TAX SUBSIDY ON BAB PORTION (REDUCED 7.3t)* 386,368 - RECYCLED WATER LOAN 187,119 LESS RESERVE INTEREST (NET OF $3,100 USBANK FEES) 42,676 - ROUNDING 1 *DUE TO CONGRESSIONAL SEQUESTRATION $416,794 - $30,426 = $386,368 RIOT - FINAL PASS BUD 15 -16 BUD 14 -15 VAR t VAR 0 0 _00 42,676 1,976- 4.86- 3,779,654 1,755,993 31,72 3,779,654 ----- - - - - -- ----- - - - - -- ----- - - - - -- ------ - - - - -- ----- - - - - -- --- - - - - -- * 5,567,4.96 5,585,690 5,576,347 3,822,330 1,754,017 31.45 ** REVENUE 5,567,496 5,585,690 5,576,347 3,822,330 1,754,017 31.45 PAGE 1 PREPARED 04/21/15, 12:35:40 CENTRAL CONTRA COSTA SANITARY DISTRICT PROGRAM GM601L BUDGET SUMMARY BY ACCOUNT W /DETAIL - FINAL PASS FISCAL YEAR 2015 -2016 2012 -13 2013 -14 BUDGET BUD 15 -16 $ ACTUAL ACTUAL 2014 -15 15 -16 BUDGET BUD 14 -15 VAR ACCOUNT NUMBER ACCOUNT DESCRIPTION FINAL PASS VAR 004 - 0000 - 888.12 -52 RECYC H2O INTEREST EXP 26,708 22,538 18,258 13,868 4,390 24.04 LEVEL TEXT TEXT AMT PF96 RECYCLED WATER PRINCIPAL - $173,251 RECYCLED WATER INTEREST 13,868 13,868 004 - 0000 - 888.12 -53 2009 BOND DEBT EXPENSE 1,775,376 1,678,570 1,524,227 1,425,211 99,016 .6.50 LEVEL TEXT TEXT AMT PF96 9/2015 INTEREST $ 310,230.00 1,425,211 3/2016 INTEREST 888,570.00 6/2016 INTEREST 592,380.00 BOND ISSUANCE COST 19,705.41 TAX SUBSIDY - 416,794.00 LESS 7.3%r SEQUESTRATION 30,425.97 - SUMMARY: 9/15 INTEREST = 246,528.65 3/16 INTEREST = 695,385.98 6/16 INTEREST = 483,296.07 TOTAL = 1,425,210.70 1,425,211 ____ * _______ 1,802,084 _____ ___ ___ 1,701,108 _______ ____ 1,542,485 ____________ 1,439,079 _ ____ _ _ _ _ __ 103,406 _ __ ______ 6.70 ** DEBT SERVICE 1,802,084 1,701,108 1,542,485 1,439,079 103,406 6.70 *** DEBT SERVICE ____ _ _ __ 7,369,580 ----------- 7,286,798 7,118,832 5,261,409 ----------- 1,857,423 _-- - - - - -- 26.09 ___ **** DEBT SERVICE __ __ ____ 7,369,580 ____ _______ 7,286,798 ___________ 7,118,832 ____ __ _ _ __ __ 5,261,409 _____ _ _ _ ___ 1,857,423 ___ ___ _ __ 26.09 * * * ** DEBT SERVICE ______ _ __ 7,369,580 _ __ ______ __ 7,286,798 7,118,832 ------------ 5,261,409 ----------- 1,857,423 --------- 26.09 7,369,580 7,286,798 7,118,832 5,261,409 1,857,423 26.09 PAGE 2