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HomeMy WebLinkAbout04.c. Receive April 2015 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT May 18, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO Y.C. FROM: JAMIE KING SUBJECT: O & M Expense Vad nce Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2014: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Svc Outside Services Materials & Supplies Other Expenses Budgeted Actual 56,684,480 55,668,526 1,306,637 1,103,646 Favorable /(Unfavorable) Variance 1,015,954 202,991 3,767,457 3,017,218 750,239 4,105,400 3,138,174 967,226 842,270 606,280 235,990 Explanation Lower due to budgeted positions that are not yet filled Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Lower than budged expense for Electricity expense as we are optimizing use of cogen, reducing the use of outside electricity. Additional variance is due to delay in billing. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. We anticipate a positive variance from crown spraying and root control expenses being under budget. Lower than budgeted expense for grit removal due to the installation of a new classifier reducing the need for removal. Delay in invoicing from PSC Environmental Services for hazardous waste disposal. 449,410 243,798 205,612 Both Professional and Legal expenses are lower than budgeted so far this fiscal year. 2,780,660 2,343,282 437,378 Lower mostly due to lower than budgeted expense for Technical Services. 1,686,610 1,458,746 227,864 Operating and Safety Supplies lower than budgeted so far this fiscal year. 2,156,064 1,421,395 734,669 Savings of $349,000 for Election Expense due to uncontested re- election of two Board members. Rents & Leases, Technical Training, and Professional Reimbursement expenses lower than budgeted. CENTRAL CONTRA COSTA SANITARY DISTRICT May 18, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO� FROM: JAMIE KING SUBJECT: Sewer Construction l4evenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending April, 2015: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Recycled Water 0 1,030,000 1,030,000 EBMUD recycled water grant. Facilities Capacity Fees 4,908,330 5,239,187 330,857 Large payments received for Broadway Plaza expansion, Newell Village commercial and residential project, Sufism Reoriented project on Boulevard Way, and restaurant/retail project for 1500 Mt Diablo Blvd. All these projects are in the City of Walnut Creek. Additional positive variance from a 42- unit apartment building in Martinez. FINANCIAL STATEMENT SUMMARY Prepared by: J. Weeks April 2015 YEAR -TO -DATE Actual Budget Variance O & M Revenue 70,881 70,170 711 1.0% April 2015 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 6,178 . 6,864 - 686 69,771 • 74,596 • 4,825 10.0%- 6.5%. Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 1,016 Directors Fees & Expenses 47 Chemicals 203 Utilities 750 Repairs & Maintenance 967 Hauling & Disposal 236 Professional & Legal 206 Outside Services 437 Materials & Supplies 228 Other Expenses 735 4,825 Year- to- date Unfavorable Variance > $10K: Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 4,825 ,.fir, _. Sewer Construction YEAR -TO -DATE Revenue 18,978 Expense 17,535 Over /Under 1,443 x TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers, Fed Agencies and CD's; LAIF yield as of April was 0.283 %. PREPARED 5/12/15, 10:28:01 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------ ------ ------ --------- --- - --- -- CURRENT ASSETS CASH 2,379,037.22 PETTY CASH 3,400.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 353,087.27 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,836.40 ACCOUNTS RECEIVABLE -COBRA 773.01 - A/R-SSC DIRECT BILL 5,527.13 COMPUTER PURCHASE PROGRAM 15,646.52 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE .00 PREPAID EXPENSES 938,328.33 PREPAID RETIREMENT 6,801,842.33 SUPPLIES & MATERIAL INV 2,048,915.45 DUE FROM SIC 135,635,631.53 DUE FROM S/I 50,000.00 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 148,521,870.60 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,812,127.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,196,084.95 ACC DEPR - BUILDINGS 9,158,947.67 - TREATMENT PLANT 303,606,835.06 ACC DEPR - TREATMENT PLANT 190,858,122.18 - PUMPING STATIONS 54,956,573.93 ACC DEPR- PUMPING STATIONS 26,503,493.34 - SEWAGE COLLECTION FACIL 318,206,017.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,025,825.89 ACC DEPR -FURN & EQUIP 6,473,326.95 - VEHICLES 6,721,030.87 ACC DEPR - VEHICLES 4,339,676.46 - RECY WATER INFRASTRUCTURE 17,127,656.00 ACCUM DEPRC -RECY WATER 6,527,310.63 - ACC DEPR- SEWAGE COL SYS 57,348,606.23 - ACC DEPR - OUTFALL 3,163,442.65 - CONTRIBUTED SEWER LINES 152,297,245.79 ACC DEPR - CONTRIB ASSETS 53,161,229.08 - CONSTRUCTION IN PROGRESS 27,508,157.78 TOTAL NET PROPERTY, PLANT & EQUIPMENT 608,583,266.92 TOTAL ASSETS 757,105,137.52 -------- - - - --- -------------- LIABILITIES DUE TO SIC 74,931,415.52- PREPARED 5/12/15, 10:28:01 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------------------------------------------------------- AS OF 4/30/2015 ---- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ --- ------- ---- -- ---- ---- - -- - ---------------------------------- DUE TO S/I .00 DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 79,867.49- , SALES TAX PAYABLE 1,793.14 - ACCRUED WAGES PAYABLE 971,262.59 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 HARTFORD .00 NATIONAL DEFERRED .00 ICMA .00 RETIREMENT CONTRIB W/H 1,875,080.78 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,748.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 858.60 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 34.20 - LIFE INS .37 DELTA DENTAL 63.05 POST EMP. BENEFIT -OPEB 739,278.49 CAFETERIA PLAN PAYABLE 38,854.07 - PERMIT CLEARING 115.00 WORKERS' COMP INS PAYABLE 105,726.72 - ACCRUED COMPENSATED ABS. 3,626,031.90 - REFUNDABLE DEPOSITS 28,430.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 138,515.09- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 152,463,837.55 - 97,645,412.51- 75,301,279.00- 273,024,467.25- 11,299,961.50- 69,770,621.63 70,881,003.27- 146,259,798.07- 610,845,339.45- -------------- 757,105,137.52- -------------- -------------- C2-) PREPARED 5/11/15, 13:00:47 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L _ 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ----- -- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------- ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL ---- VARIANCE ------- %. -- ---------- ESTIMATE -- - - - % - -- - -- 1000 PERMIT /APPLICATION FEES 27,500 37,954 10,454 38.0 275,000 288,377 13,377 4.9 330,000 87.4 1700 SEPTIC TANK DUMPING 5,800 10,476 4,676 80.6 58,000 76,480 18,480 31.9 69,600 109.9 1900 OVERTIME INSPECTION 1,000 1,333 333 33.3 10,000 12,362 2,362 23.6 12,000 103.0 2000 SIDE SEWER INSPECTION 45,833 89,607 43,774 95.5 458,330 702,798 244,468 53.3 550,000 127.8 OTHER REVENUES 80,133 139,370 59,237 73.9 801,330 1,080,017 278,687 34.8 961,600 112.3 2200 SEWER SVC CHARGE - COUNTER 15,791 2,691 13,100- 83.0- 157,910 191,166 33,256 21.1 189,500 100.9 2300 SEWER SVC CHRG - COUNTY 29,363,200 29,704,088 340,888 1.2 66,863,200 67,124,960 261,760 .4 68,227,800 98.4 2400 SEWER SVC CHRG - DIRECT 0 287 287 .0 1,052,800 1,149,902 97,102 9.2 1,052,800 109.2 2500 SEWER SVC CHRG -PRIOR YEAR 1,925- 0 1,925 100.0- 19,250- 5,220- 14,030 72.9- 23,100- 22.6 SEWER SERVICE CHARGES 29,377,066 29,707,066 330,000 1.1 68,054,660 68,460,808 406,148 .6 69,447,000 98.6 2600 SERVICE CHARGES- CONCORD 0 0 0 .0 0 0 0 .0 13,500,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 13,500,000 .0 2700 SALES 166 0 166 - 100.0- 1,660 693 967- 58.3- 2,000 .34.7 2900 OTHER SERVICE CHARGES 2,000 821 1,179- 59.0- 79,000 82,423 3,423 4.3 150,000 54.9 3000 INDUSTRIAL PERMIT FEES 7,916 0 7,916- 100.0- 79,160 89,889 10,729 13.6 95,000 94.6 3200 NEW INDUSTRY PERMIT FEES 833 365 468- 56.2- 8,330 4,335 3,995- 48.0- 10,000 43.4 3301 POLLUTION PREVENTION 6,000 3,797 2,203- 36.7- 18,000 16,913 1,087- 6.0- 24,000 70.5 3500 LEASE RENTAL INCOME 32,000 46,425 14,425 45.1 484,000 524,748 40,748 8.4 566,000 92.7 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 60,500 8,163 52,337- 86.5- 302,500 185,734 116,766- 38.6- 103,000 180.3 4300 ANNEXATION CHARGES 2,000 18,430 16,430 821.5 20,000 95,518 75,518 377.6 24,000 398.0 4500 INTEREST INCOME 0 473- 473- .0 0 506- 506- .0 90,000 .6- 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 0 .0 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 5500 STORMWATER PROGRAM 61,250 75,197 13,947 22.8 183,750 217,990 34,240 18.6 245,000 89.0 5600 HOUSE HAZARD WASTE REIMB 4,000 5,002 1,002 25.1 40,000 66,455 26,455 66.1 895,000 7.4 6000 MISCELLANEOUS INCOME 9,583 1,968- 11,551- 120.5- 95,830 54,767 41,063- 42.8- 115,000 47.6 6300 PARTNERING 0 0 0 .0 0 0 0 .0 0 .0 6400 RIGHT -OF -WAY FEES 166 929 763 459.6 1,660 1,221 439- 26.4- 2,000 61.1 OTHER REVENUES 186,414 156,688 29,726- 15.9- 1,313,890 1,340,180 26,290 2.0 2,323,000 57.7 FUND TOTALS 29,643,613 30,003,124 359,511 1.2 70,169,880 70,881,005 711,125 1.0 86,231,600 82.2 U PREPARED 5/12/15, 10:28:20 DIRECTOR MEETING FEES EXPENSE SUMMARY REPORT BY DISTRICT 5,333 0303 BOARD HEALTH BENEFITS PAGE 1 PROGRAM /GM275L 0402 LIME 83% OF YEAR LAPSED 0403 POLYMER ACCOUNTING PERIOD 10/2015 0404 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 4/30/2015 43,333 0407 HYPOCHLORITE 17,916 CHEMICALS 133,747 OBJ ELECTRICAL ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- -- - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL 37,500 NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 197,381 182,433 14,948 7.6 1,973,810 1,743,026 230,784 11.7 2,368,609 73.6 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,974,680 135,257 6.4 21,099,370 19,849,270 1,250,100 5.9 25,319,409 78.4 0103 SALARIES & WAGES -COMP ABS 25,000 2,312 22,688 90.8 250,000 233,636 16,364 6.5 300,000 77.9 0105 OVERTIME 79,829 58,753 21,076 26.4 798,290 770,763 27,527 3.4 958,128 80.4 0106 STANDBY PAID 18,417 16,972 1,445 7.8 184,170 193,443 9,273- 5.0- 221,023 87.5 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 457,470- 0 457,470 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,235,150 149,667 6.3 23,848,170 22,790,138 1,058,032 4.4 28,618,169 79.6 0201 WORKERS' COMPENSATION INS 42,012 33,412 8,600 20.5 420,120 342,394 77,726 18.5 504,377 67.9 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 22,500 7,828 14,672 65.2 30,000 26.1 0203 FEDERAL MEDICARE TAX 33,368 31,681 1,687 5.1 333,680 324,882 8,798 2.6 400,644 81.1 0204 MEDICAL & HEALTH INSUR 881,849 814,696 67,153 7.6 8,818,490 8,378,759 439,731 5.0 10,582,456 79.2 0205 RETIREMENT CONTRIBUTION 1,709,748 1,572,886 136,862 8.0 22,097,480 20,976,484 1,120,996 5.1 25,517,180 82.2 0206 DEFERRED COMP. CONTRIB 136,695 138,031 1,336- 1.0- 1,366,950 1,319,162 47,788 3.5 1,640,588 80.4 0207 DENTAL INSURANCE 80,900 77,076 3,824 4.7 809,000 768,552 40,448 5.0 971,098 79.1 0208 LONG -TERM DISABILITY INS 6,332 5,561 771 12.2 63,320 55,035 8,285 13.1 76,199 72.2 0209 LIFE INSURANCE 19,550 9,118 10,432 53.4 195,500 90,547 104,953 53.7 234,846 38.6 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 150,000 13,672- 163,672 109.1 360,000 3.8- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 1,078,320- 0 1,078,320 -100.0 1,294,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,810,000 2,810,000 0 .0 2,810,000 100.0 EMPLOYEE BENEFITS 2,802,622 0250 CAPITALIZED ADM OVERHEAD 317,241 - CAPITALIZED ADM OVERHEAD 317,241- TOTAL LABOR CHARGES 4,870,198 0301 DIRECTOR MEETING FEES 5,435 0302 BOARD TRAINING AND CONF 5,333 0303 BOARD HEALTH BENEFITS 5,881 DIRECTOR FEES & EXPENSES 16,649 0402 LIME 29,166 0403 POLYMER 37,499 0404 BOILER CHEMICALS 5,833 0406 OTHER CHEMICALS 43,333 0407 HYPOCHLORITE 17,916 CHEMICALS 133,747 0501 ELECTRICAL 132,756 0502 NATURAL GAS 199,707 0503 LAND -FILL GAS 37,500 0504 WATER 8,435 0505 TELEPHONE 26,706 2,682,461 252,773 - 252,773- 4,664,838 4,345 1,101 4,758 10,204 26,090 49,766 4,769 17,451 15,036 113,112 47,241 174,417 54,174 11,871 10,108 120,161 4.3 36,008,720 35,059,971 64,468- 20.3 3,172,410- 2,181,583- 64,468- 20.3 3,172,410- 2,181,583- 205,360 4.2 56,684,480 55,668,526 1,090 20.1 54,350 43,381 4,232 79.4 53,330 22,119 1,123 19.1 58,810 54,065 6,445 38.7 166,490 119,565 3,076 10.5 291,660 291,464 12,267- 32.7- 344,157 215,848 1,064 18.2 58,330 54,033 25,882 59.7 433,330 386,482 2,880 16.1 179,160 155,819 20,635 15.4 1,306,637 1,103,646 85,515 64.4 1,277,560 811,069 25,290 12.7 1,800,987 1,691,007 16,674- 44.5- 337,500 235,217 3,436- 40.7- 84,350 72,389 16,598 62.2 267,060 207,536 UTILITIES 405,104 297,811 107,293 26.5 3,767,457 3,017,218 948,749 2.6 41,833,388 83.8 990,827- 31.2 3,806,958- 57.3 990,827- 31.2 3,806,958- 57.3 1,015,954 1.8 66,644,599 83.5 10,969 20.2 65,224 66.5 31,211 58.5 64,000 34.6 4,745 8.1 70,576 76.6 46,925 28.2 199,800 59.8 196 .1 350,000 83.3 128,309 37.3 450,000 48.0 4,297 7.4 70,000 77.2 46,848 10.8 520,000 74.3 23,341 13.0 215,000 72.5 202,991 15.5 1,605,000 68.8 466,491 36.5 1,593,100 50.9 109,980 6.1 2,396,500 70.6 102,283 30.3 450,000 52.3 11,961 14.2 101,250 71.5 59,524 22.3 320,500 64.8 750,239 19.9 4,861,350 62.1 D PREPARED 5/12/15, 10:28:20 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO -------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL ----- ------------ VARIANCE !k ----- --- BUDGET --- --- - -- % --- -- 0601 OUTSIDE VEH /EQUIP REPAIR 6,450 2,806 3,644 56.5 64,500 33,188 31,312 48.5 77,400 42.9 0602 VEHIC /EQUIP REPAIR MAINT 11,666 9,955 1,711 14.7 116,660 97,841 18,819 16.1 140,000 69.9 0603 GENERAL REPAIRS & MAINT 90,369 65,292 25,077 27.7 903,690 739,822 163,868 18.1 1,084,500 68.2 0604 OUTSIDE REPAIRS & MAINT. 250,891 279,061 28,170- 11.2- 2,508,910 1,768,976 739,934 29.5 3,010,851 58.8 0605 COMPUTER REPAIRS & MAINT 41,164 74,459 33,295- 80.9- 499,140 479,830 19,310 3.9 584,011 82.2 0606 REAL PROPERTY REPAIRS 1,250 3,582 2,332 - 186.6- 12,500 18,517 6,017- 48.1- 15,000 123.4 REPAIRS & MAINTENANCE 401,790 435,155 33,365- 8.3- 4,105,400 3,138,174 967,226 23.6 4,911,762 63.9 0701 ASH REMOVAL 12,666 9,689 2,977 23.5 126,660 116,013 10,647 8.4 152,000 76.3 0702 SLUDGE REMOVAL 2,083 2,933 850- 40.8- 20,830 2,933 17,897 85.9 25,000 11.7 0703 GRIT REMOVAL 7,500 0 7,500 100.0 75,000 7,215 67,785 90.4 90,000 8.0 0704 JANITORIAL & REFUSE REMOV 24,122 23,228 894 3.7 241,220 240,007 1,213 .5 289,500 82.9 0705 SPOILS REMOVAL 50 0 50 100.0 500 52 448 89.6 30,000 .2 0706 HAZARDOUS WASTE DISPOSAL 33,640 13,642 19,998 59.4 336,400 240,060 96,340 28.6 403,700 59.5 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 41,660 0 41,660 100.0 50,000 .0 HAULING & DISPOSAL 84,227 49,492 34,735 41.2 842,270 606,280 235,990 28.0 1,040,200 58.3 0801 PROFESSIONAL SERVICES 11,961 16,651 4,690- 39.2- 119,610 75,720 43,890 36.7 143,550 52.7 0802 LEGAL SERVICES -BOARD 6,666 0 6,666 100.0 66,660 33,712 32,948 49.4 80,000 42.1 0803 LEGAL SERVICES -STAFF 26,314 6,556 19,758 75.1 263,140 134,366 128,774 48.9 315,850 42.5 PROFESSIONAL & LEGAL SERV 44,941 23,207 21,734 48.4 449,410 243,798 205,612 45.8 539,400 45.2 0901 OUTSIDE SAFETY SERVICES 8,431 3,950 4,481 53.1 84,310 34,852 49,458 58.7 101,200 34.4 0902 TECHNICAL SERVICES 232,821 284,529 51,708- 22.2- 2,328,210 1,967,785 360,425 15.5 2,794,020 70.4 0903 DATA PROCESSING SERVICES 25 0 25 100.0 250 0 250 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 10,782 225 10,557 97.9 287,820 286,276 1,544 .5 311,400 91.9 0905 REPROGRAPHIC SERVICES 674 0 674 100.0 6,740 1,032 5,708 84.7 8,101 12.7 0906 RECRUITMENT 7,333 237 7,096 96.8 73,330 53,337 19,993 27.3 88,000 60.6 OUTSIDE SERVICES 260,066 288,941 28,875- 11.1- 2,780,660 2,343,282 437,378 15.7 3,303,021 70.9 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 15,068 9,647 5,421 36.0 150,680 133,211 17,469 11.6 180,880 73.6 1102 GASOLINE, OIL & FUEL 22,666 23,080 414- 1.8- 226,660 197,582 29,078 12.8 272,000 72.6 1103 OPERATING SUPPLIES 103,704 144,304 40,600- 39.1- 1,037,040 944,808 92,232 8.9 1,244,610 75.9 1104 OPERATING FUEL 2,750 0 2,750 100.0 27,500 9,893 17,607 64.0 33,000 30.0 1105 LABORATORY SUPPLIES 12,957 16,408 3,451- 26.6- 129,570 125,453 4,117 3.2 155,500 80.7 1106 SAFETY SUPPLIES 11,516 7,431 4,085 35.5 115,160 58,130 57,030 49.5 138,325 42.0 1108 INVENTORY OVER /SHORT 0 3,846- 3,846 .0 0 10,331- 10,331 .0 0 .0 MATERIALS & SUPPLIES 168,661 197,024 28,363- 16.8- 1,686,610 1,458,746 227,864 13.5 2,024,315 72.1 1201 RENTS & LEASES 14,198 7,550 6,648 46.8 147,154 107,120 40,034 27.2 170,501 62.8 1202 PUBLIC AGENCY FEES 19,755 6,043 13,712 69.4 447,860 457,107 9,247- 2.1- 487,410 93.8 1203 PUBLIC INFORMATION 28,040 29,232 1,192- 4.3- 280,400 235,092 45,308 16.2 336,500 69.9 O PREPARED 5/12/15, 10:28:20 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 4/30/2015 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ----------- ACCOUNT TITLE --------- -------- - - BUDGET - ---- - ----------------------------------------------------------------------------------------------- ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 5,111 8,442 3,331- 65.2- 51,110 22,705 28,405 55.6 61,370 37.0 1205 TECH TRAIN, CONF & MEETS 37,241 19,542 17,699 47.5 372,410 179,336 193,074 51.8 446,995 40.1 1206 CERTIFICATION & LICENSES 1,999 3,098 1,099- 55.0- 19,990 14,708 5,282 26.4 24,023 61.2 1207 CLAIMS 41 0 41 100.0 410 0 410 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,662 2,409 253 9.5 26,620 16,204 10,416 39.1 32,073 50.5 1209 MILEAGE REIMBURSEMENTS 813 679 134 16.5 8,130 5,639 2,491 30.6 9,840 57.3 1210 PUBLIC NOTICES 507 0 507 100.0 5,070 3,445 1,625 32.1 6,100 56.5 1211 OUTSIDE ORGANIZATION FEES 6,903 0 6,903 100.0 337,560 317,853 19,707 5.8 362,664 87.6 1212 EMPLOYEE MEMBERSHIPS 3,346 2,171 1,175 35.1 33,460 29,100 4,360 13.0 40,271 72.3 1213 MISCELLANEOUS 3,131 18,944 15,813- 505.0- 31,310 32,466 1,156- 3.7- 37,700 86.1 1214 ELECTION EXPENSE 350,000 0 350,000 100.0 350,000 620 349,380 99.8 350,000 .2 1216 PROFESSIONAL EXP REIMB 4,458 0 4,458 100.0 44,580 0 44,580 100.0 53,500 .0 OTHER EXPENSES 478,205 98,110 380,095 79.5 2,156,064 1,421,395 734,669 34.1 2,419,448 58.7 NET EXPENSES 6,863,588 6,177,894 685,694 10.0 74,595,478 69,770,630 4,824,848 6.5 88,198,895 79.1 TOTAL EXPENSE 6,863,588 6,177,894 685,694 10.0 74,595,478 69,770,630 4,824,848 6.5 88,198,895 79.1 Oo PREPARED 5/12/15, 10:41:22 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 4/30/2015 ------------- MONTH -TO- DATE------- - - - - -- ------ -- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE -- - - - --- - ----- ---------- ------- BUDGET ------ - - - - -- ACTUAL - ----- --------------------- VARIANCE % BUDGET - -- - -- - ---------------------------------------------------- ACTUAL VARIANCE % BUDGET % SALARIES & WAGES 464,125 417,721 46,404 10.0 4,641,250 4,204,263 436,987 9.4 5,569,575 75.5 EMPLOYEE BENEFITS 863,689 794,121 69,568 8.1 12,585,754 11,827,336 758,418 6.0 14,531,129 81.4 CAPITALIZED ADM OVERHEAD 4,306- 1,171- 3,135- 72.8 43,060- 12,866- 30,194- 70.1 51,673- 24.9 DIRECTOR FEES & EXPENSES 16,649 10,204 6,445 38.7 166,490 119,565 46,925 28.2 199,800 59.8 UTILITIES 8,208 1,752 6,456 78.7 82,080 49,379 32,701 39.8 98,500 50.1 REPAIRS & MAINTENANCE 31,104 69,650 38,546- 123.9- 398,540 350,330 48,210 12.1 463,300 75.6 PROFESSIONAL & LEGAL SERV 35,854 23,207 12,647 35.3 358,540 194,063 164,477 45.9 430,300 45.1 OUTSIDE SERVICES 105,412 135,207 29,795- 28.3- 1,234,120 1,194,823 39,297 3.2 1,447,000 82.6 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 1,798 11,947 86.9 137,450 87,491 49,959 36.3 165,005 53.0 OTHER EXPENSES 400,347 59,784 340,563 85.1 872,470 376,122 496,348 56.9 973,390 38.6 ADMINISTRATION 1,934,827 1,512,273 422,554 21.8 21,083,634 19,040,506 2,043,128 9.7 24,476,326 77.8 SALARIES & WAGES 517,453 512,469 4,984 1.0 5,174,530 5,209,660 35,130- .7- 6,209,497 83.9 EMPLOYEE BENEFITS 508,835 508,426 409 .1 6,180,278 6,378,748 198,470- 3.2- 7,198,311 88.6 CAPITALIZED ADM OVERHEAD 292,466- 234,714- 57,752- 19.7 2,924,660- 2,042,463- 882,197- 30.2 3,509,606- 58.2 UTILITIES 15,747 12,635 3,112 19.8 157,470 135,981 21,489 13.6 189,000 71.9 REPAIRS & MAINTENANCE 16,335 15,994 341 2.1 163,350 160,782 2,568 1.6 196,061 82.0 HAULING & DISPOSAL 39,264 12,990 26,274 66.9 392,640 251,869 140,771 35.9 471,200 53.5 PROFESSIONAL & LEGAL SERV 8,255 0 8,255 100.0 82,550 46,899 35,651 43.2 99,100 47.3 OUTSIDE SERVICES 74,287 100,384 26,097- 35.1- 742,870 666,485 76,385 10.3 891,500 74.8 MATERIALS & SUPPLIES 17,001 15,515 1,486 8.7 170,010 139,464 30,546 18.0 204,110 68.3 OTHER EXPENSES 22,096 8,961 13,135 59.4 235,934 143,834 92,100 39.0 280,376 51.3 ENGINEERING 926,807 952,660 25,853- 2.8- 10,374,972 11,091,259 716,287- 6.9- 12,229,549 90.7 SALARIES & WAGES 464,613 442,777 21,836 4.7 4,646,130 4,609,130 37,000 .8 5,575,455 82.7 EMPLOYEE BENEFITS 504,468 482,879 21,589 4.3 6,047,413 5,920,055 127,358 2.1 7,056,781 83.9 CAPITALIZED ADM OVERHEAD 9,929- 1,643- 8,286- 83.5 99,290- 31,500- 67,790- 68.3 119,158- 26.4 UTILITIES 11,406 8,210 3,196 28.0 114,060 104,435 9,625 8.4 136,900 76.3 REPAIRS & MAINTENANCE 151,675 159,113 7,438- 4.9- 1,516,750 976,208 540,542 35.6 1,820,151 53.6 HAULING & DISPOSAL 7,633 6,437 1,196 15.7 76,330 68,991 7,339 9.6 121,000 57.0 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 4,160 1,206 2,954 71.0 5,000 24.1 OUTSIDE SERVICES 6,757 1,027 5,730 84.8 67,570 35,225 32,345 47.9 81,121 43.4 MATERIALS & SUPPLIES 62,904 97,776 34,872- 55.4- 629,040 598,751 30,289 4.8 754,900 79.3 OTHER EXPENSES 15,406 11,552 3,854 25.0 159,234 124,290 34,944 21.9 184,970 67.2 COLLECTION SYSTEM OPS. 1,215,349 1,208,128 7,221 .6 13,161,397 12,406,791 754,606 5.7 15,617,120 79.4 SALARIES & WAGES 857,273 781,964 75,309 8.8 8,572,730 7,936,468 636,262 7.4 10,287,397 77.1 EMPLOYEE BENEFITS 852,073 816,915 35,158 4.1 10,298,012 9,966,966 331,046 3.2 12,002,739 83.0 CAPITALIZED ADM OVERHEAD 10,038- 15,245- 5,207 51.9- 100,380- 93,418- 6,962- 6.9 120,494- 77.5 CHEMICALS 98,747 113,112 14,365- 14.5- 956,637 808,851 147,786 15.4 1,185,000 68.3 UTILITIES 326,490 253,359 73,131 22.4 2,981,317 2,343,589 637,728 21.4 3,917,900 59.8 REPAIRS & MAINTENANCE 183,473 184,529 1,056- .6- 1,834,730 1,432,138 402,592 21.9 2,201,800 65.0 HAULING & DISPOSAL 36,747 29,931 6,816 18.5 367,470 278,856 88,614 24.1 441,000 63.2 PROFESSIONAL & LEGAL SERV 416 1 0 416 100.0 4,160 1,630 2,530 60.8 5,000 32.6 OUTSIDE SERVICES 67,352 50,433 16,919 25.1 673,520 396,078 277,442 41.2 808,300 49.0 MATERIALS & SUPPLIES 71,028 80,470 9,442- 13.3- 710,280 611,300 98,980 13.9 852,500 71.7 OTHER EXPENSES 37,124 11,094 26,030 70.1 856,106 745,545 110,561 12.9 941,895 79.2 PREPARED 5/12/15, 10:41:22 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE-----=- - - - - -- -------- ---- -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE v BUDGET ACTUAL VARIANCE % BUDGET ----------------------------------------------------------------------------------------------------- -- ------ --- ---- ----- --- -- - - - - -- PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,520,685 81,353 73,557 502- 35,000 43,253 19,203 583 6,258 3,983 3,232 265,920 2,306,562 80,219 80,120 0 0 21,855 5,869 134 1,890 1,465 6,719 198,271 214,123 8.5 27,154,582 24,428,003 1,134 1.4 813,530 830,617 6,563- 8.9- 897,263 966,866 502 -100.0 5,020- 1,336- 35,000 100.0 350,000 294,795 21,398 49.5 432,530 383,834 13,334 69.4 192,030 218,716 449 77.0 5,830 6,564 4,368 69.8 62,580 50,671 2,518 63.2 39,830 21,740 3,487- 107.9- 32,320 31,604 67,649 25.4 2,820,893 2,804,071 2,726,579 10.0 32,523,037 75.1 17,087- 2.1- 976,245 85.1 69,603- 7.8- 1,044,428 92.6 3,684- 73.4 6,027- 22.2 55,205 15.8 420,000 70.2 48,696 11.3 519,050 73.9 26,686- 13.9- 230,450 94.9 734- 12.6- 7,000 93.8 11,909 19.0 75,100 67.5 18,090 45.4 47,800 45.5 716 2.2 38,817 81.4 16,822 .6 3,352,863 83.6 6,863,588 6,177,894 685,694 10.0 74,595,478 69,770,630 4,824,848 6.5 88,198,895 79.1 PREPARED 5/12/15, 10:28:25 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 4/30/2015 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ---- ACCOUNT TITLE - - - - -- - ------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 197,381 182,433 14,948 7.6 1,973,810 1,743,026 230,784 11.7 2,368,609 73.6 0102 SALARIES & WAGES -NON MGMT 2,109,937 1,974,680 135,257 6.4 21,099,370 19,849,270 1,250,100 5.9 25,319,409 78.4 0103 SALARIES & WAGES -COMP ABS 25,000 2,312 22,688 90.8 250,000 233,636 16,364 6.5 300,000 77.9 0105 OVERTIME 79,829 58,753 21,076 26.4 798,290 770,763 27,527 3.4 958,128 80.4 0106 STANDBY PAID 18,417 16,972 1,445 7.8 184,170 193,443 9,273- 5.0- 221,023 87.5 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 457,470- 0 457,470 -100.0 549,000- .0 0150 CAPITALIZED SALARIES 263,136 208,750 54,386 20.7 2,631,360 1,815,959 815,401 31.0 3,157,731 57.5 0151 OVERTIME 10,537 999 9,538 90.5 105,370 29,525 75,845 72.0 126,507 23.3 0152 SALARY VACANCY 4,832- 0 4,832 -100.0 48,320- 0 48,320 -100.0 58,000- .0 SALARIES & WAGES 2,653,658 2,444,899 208,759 7.9 26,536,580 24,635,622 1,900,958 7.2 31,844,407 77.4 0201 WORKERS' COMPENSATION INS 43,684 34,392 9,292 21.3 436,840 352,382 84,458 19.3 524,547 67.2 0202 STATE UNEMPLOYMENT INSUR 0 0 0 .0 22,500 7,828 14,672 65.2 30,000 26.1 0203 FEDERAL MEDICARE TAX 37,028 34,592 2,436 6.6 370,280 350,594 19,686 5.3 444,652 78.8 0204 MEDICAL & HEALTH INSUR 926,436 852,232 74,204 8.0 9,264,360 8,717,733 546,627 5.9 11,117,579 78.4 0205 RETIREMENT CONTRIBUTION 1,900,343 1,718,200 182,143 9.6 24,003,430 22,234,563 1,768,867 7.4 27,804,432 80.0 0206 DEFERRED COMP. CONTRIB 151,783 150,366 1,417 .9 1,517,830 1,423,792 94,038 6.2 1,821,750 78.2 0207 DENTAL INSURANCE 85,428 80,579 4,849 5.7 854,280 800,599 53,681 6.3 1,025,510 78.1 0208 LONG -TERM DISABILITY INS 7,017 6,209 808 11.5 70,170 60,632 9,538 13.6 84,494 71.8 0209 LIFE INSURANCE 20,598 9,695 10,903 52.9 205,980 95,865 110,115 53.5 247,523 38.7 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 150,000 13,672- 163,672 109.1 360,000 3.8- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 1,078,320- 0 1,078,320 -100.0 1,294,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,810,000 2,810,000 0 .0 2,810,000 100.0 EMPLOYEE BENEFITS 3,064,485 TOTAL SALARY AND BENEFITS 2,886,265 178,220 5.8 38,627,350 36,840,316 1,787,034 4.6 44,976,487 81.9 5,718,143 5,331,164 386,979 6.8 65,163,930 61,475,938 3,687,992 5.7 76,820,894 80.0 0 PREPARED 5/12/15, 10:28:01 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2015 ----------------------------------------------------------------------------- ---- --- ------------ --- - - - --- - ------------------- - ----- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------- ------ ------ ----------- -------- - -- ------ -- - --- CURRENT ASSETS CASH 1,707,320.15 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 61,600,000.00 ACCOUNTS RECEIVABLE 126,106.90 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 11,133.15 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 419,614.76 AVAD - ALHAMBRA VLY AR 1,434,647.83 DUE FROM R/E 74,931,415.52 DUE FROM S/I .00 DUE FROM DEBT FUND 29,290,222.83 TOTAL CURRENT ASSETS 169,520,461.14 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR - TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR - PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RECY WATER .00 ACC DEPR- SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 17,496,030.39 TOTAL NET PROPERTY, PLANT & ---- ----- ---- EQUIPMENT 17,496,030.39 TOTAL ASSETS --- ----------- 187,016,491.53 LIABILITIES DUE TO R/E 135,635,631.53 - DUE TO S/I 369.67 - DUE TO DEBT FUND 568,442.29- is PREPARED 5/12/15, 10:28:01 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2015 --------------------------- ------------------------------- - ------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ACCOUNTS PAYABLE 171,976.94 - SALES TAX PAYABLE .00 REFUNDABLE CONST BONDS 120,708.60 - UNEARNED INTEREST 2,711.40 - PROJECT RETENTION PAYABLE 239,503.85 - TOTAL LIABILITIES 136,739,344.28 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 18,978,379.34 - TOTAL FUND EQUITY 50,277,147.25 - -------------- TOTAL LIABILITIES AND FUND EQUITY 187,016,491.53 - -------------- -------------- ED PREPARED 5/11/15, 13:00:47 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - -- -YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 1500 MAIN LINES INSPECTION 4,083 3,790 293- 7.2- 40,830 197,464 156,634 383.6 49,000 403.0 1600 PLAN REVIEW 1,666 3,916 2,250 135.1 16,660 70,487 53,827 323.1 20,000 352.4 1900 OVERTIME INSPECTION 750 0 750- 100.0- 7,500 709 6,791- 90.5- 9,000 7.9 2100 TV REINSPECTION 0 0 0 .0 0 0 0 .0 0 .0 OTHER REVENUES 6,499 7,706 1,207 18.6 64,990 268,660 203,670 313.4 78,000 344.4 2301 SEWER SVC CHRG- COUNTY 1,600,000 1,642,729 42,729 2.7 3,700,000 3,785,718 85,718 2.3 3,750,000 101.0 SEWER SERVICE CHARGES 1,600,000 1,642,729 42,729 2.7 3,700,000 3,785,718 85,718 2.3 3,750,000 101.0 3801 RECYCLED WATER 0 0 0 .0 0 1,030,000 1,030,000 .0 260,000 396.2 4000 FACILITIES CAPACITY FEES 490,833 418,033 72,800- 14.8- 4,908,330 5,239,187 330,857 6.7 5,890,000 89.0 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 21,445 22,555- 51.3- 440,000 362,203 77,797- 17.7- 528,000 68.6 4400 CAPACITY USE CHARGE 0 0 0 .0 29,000 113,095 84,095 290.0 29,000 390.0 4501 INTEREST INCOME 23,333 8,471 14,862- 63.7- 233,330 151,447 81,883- 35.1- 280,000 54.1 4600 TAX REVENUE 5,720,000 5,956,192 236,192 4.1 7,920,000 8,002,092 82,092 1.0 8,160,000 98.1 4700 OTHER AGENCY REIMB -MISC 0 0 0 .0 0 0 0 .0 0 .0 4800 OTHER GOVT REV -CAL TRANS 0 0 0 .0 0 0 0 .0 0 .0 5400 OTHER GOVT REV - CONCORD 0 0 0 .0 0 0 0 .0 3,305,000 .0 6000 MISCELLANEOUS INCOME 83 2,264 2,181 627.7 830 4,295 3,465 417.5 1,000 429.5 6127 CAD REIMBURSEMENT 0 23,457- 23,457- .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,743 7,743 .0 0 .0 OTHER REVENUES 6,278,249 6,382,948 104,699 1.7 13,531,490 14,924,003 1,392,513 10.3 18,453,000 80.9 FUND TOTALS 7,884,748 8,033,383 148,635 1.9 17,296,480 18,978,381 1,681,901 9.7 22,281,000 85.2 PREPARED 5/12/15, 10:27:56 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7284 TP HAZARD ID /RHMBDIATION 125,000 753,600 119,378 96 6,000 1,557 26 0 5,622 7301 TREATMENT PLANT PLANNING 2,448,000 4,084,500 2,209,903 90 371,000 215,044 58 28,423 238,097 7311 TP SAFETY ENHCMNT PH4 REV 100,000 340,000 182,565 183 240,000 142,660 59 3,903 82,565- 7315 PLANT OF THE FUTURE 250,000 450,000 86,831 35 100,000 85,161 85 0 163,169 7318 OUTFALL MONITORING PROGRM 50,000 0 12,069 24 0 12,069 0 4,793 37,931 7322 FIRE PROT SYS IMPRVMT PH2 40,000 0 4,383 11 0 4,383 0 4,383 35,617 SUB -TOTAL : 3,013,000 5,628,100 2,615,129 87 717,000 460,874 64 41,502 397,871 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 12,698,124 85 6,000,000 4,478,489 75 214,762 2,248,876 7286 CENTR & CAKE PUMP UPGRADE 200,000 4,800,000 3,354 2 800,000 3,354 0 3,354 196,646 7289 POE SEISMIC UPGRADE 190,000 1,297,100 147,260 78 1,000 2,482 248 0 42,740 7291 PUMP /BLOWER SEISMIC UPGRD 555,000 3,836,300 399,456 72 122,000 42,046 35 3,341 155,544 7292 SWITCHGEAR REFURBISHMT -P2 420,000 1,336,800 152,024 36 100,000 32,744 33 183 267,976 7297 WET /DRY SCRUBBER REPLCMT 125,000 7,871,100 12,935 10 200,000 11,969 6 2,582 112,065 7302 PE PUMP REFURB, PH 2 25,000 70,000 24,722 99 1,000 7,879 788 1,408 278 7304 INSTR & CNTRL -PLC UPGRADE 235,000 758,700 138,610 59 80,000 74,294 93 279 96,390 7309 DAF TANKS RENOVATION 1,050,000 690,000 1,048,711 100 500,000 918,420 184 0 1,289 7316 SLUDGE BLENDNG THK REPAIR 714,450 0 219,881 31 0 192,875 0 33,582 494,569 7317 PLANT CNTRL SYS NET UPGD 80,000 320,000 0 0 80,000 0 0 0 80,000 SUB -TOTAL : 18,541,450 35,363,700 14,845,077 80 7,884,000 5,764,552 73 259,491 3,696,373 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 576,885 96 10,000 27,596 276 4,306 23,115 7265 TP EQUIPMENT REPLACEMENT 1,394,000 1,268,100 1,286,291 92 50,000 178,871 358 48,037 107,709 7310 TP PIPING RENOV. PH 8 250,000 1,750,000 233,593 93 150,000 146,667 98 77,161 16,407 7319 LABORATORY UPGRD & REPAIR 148,000 438,000 106,566 72 48,000 106,566 222 80,457 41,434 7320 PLANT ENERGY OPTIMIZATION 90,000 90,000 21,514 24 15,000 21,514 143 1,132 68,486 SUB -TOTAL : 2,482,000 4,117,400 2,224,849 90 273,000 481,214 176 211,093 257,151 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,383,270 1,300,000 1,340,535 97 60,000 88,258 147 62,443 42,735 SUB -TOTAL : 1,383,270 1,300,000 1,340,535 97 60,000 88,258 147 62,443 42,735 UNALLOCATED AUTHORIZATIONS 2,495,250 0 PROGRAM CONTINGENCY 55,300 0 Treatment Plant 27,970,270 46,409,200 21,025,590 75 8,934,000 6,794,898 76 574,529 6,944,680 LLI-40-1 PREPARED 5/12/15, 10:27:56 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 _______________________________ ________________________________________________________________________________________________________ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH _______________________________ BUDGET 1 �' PREPARED 5/12/15, 10:27:56 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 83$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5982 PIPE BURST BLANKET 828,000 687,200 675,464 82 75,000 23,176 31 1,338 152,536 5991 P.H. SEWER RENOV PH 2 400,000 3,400,000 133,017 33 50,000 0 0 0 266,983 5999 CIPP BLANKET CONTRAST 472,000 372,200 127,503 27 75,000 13,880 19 3,823 344,497 8404 LAFAYETTE SEWER RENOV PH8 2,735,000 2,304,500 2,547,639 93 5,000 112,777 256 11,992 187,361 8405 2013 CIPP PROJECT 2,978,000 2,978,000 2,974,591 100 50,000 258,561 517 0 3,409 8410 CATHODIC PROT SYS REPL 200,000 806,900 197,478 99 50,000 92,612 185 4,100 2,522 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 2,187,758 72 2,675,000 1,561,172 58 14,918 832,242 8413 WC SEWER RENOV PH 10 3,884,000 3,373,700 3,621,259 93 2,700,000 2,815,433 104 124,940 262,741 8415 MARTINEZ PH 4 SEWER HEN. 823,000 2,276,400 756,400 92 1,700,000 539,663 32 95,612 66,600 8417 SURVEY MONUMENT INSTALL 150,000 500,700 124,307 83 50,000 26,048 52 23,000 25,693 8421 LAFAYETTE SEWER RENOV PH9 650,000 3,350,000 715,558 110 450,000 432,470 96 23,710 65,558- 8422 WC SEWER RENOV PH 11 100,000 3,150,000 97,895 98 100,000 9,553 10 0 2,105 8423 NO ORINDA SEWER HEN. PH 6 150,000 3,250,000 111,613 74 100,000 19,277 19 8,710 38,387 8424 M1 CIPP REHABILITATN PRJ 250,000 3,800,000 131,213 53 800,000 131,213 16 19,786 118,787 8425 CATH. PROT. SYSTEMS PH 1 559,000 500,000 104,529 19 450,000 104,529 23 10,152 454,471 8426 LAFAYETTE SEWER REN.PH 10 205,000 3,505,000 56,635 28 55,000 56,635 103 31,613 148,365 SUB -TOTAL : 17,404,000 37,677,300 14,562,859 84 9,385,000 6,196,999 66 373,694 2,841,141 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 325,500 350,700 131,963 41 120,000 0 0 0 193,537 5993 FORCEMAIN ASSESSMENT 127,000 304,800 96,535 76 90,000 0 0 0 30,465 8418 COL.SYS. MODELING UPGRADE 350,000 951,100 343,560 98 250,000 195,161 78 60,966 6,440 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 268,224 84 140,000 167,906 120 20,332 51,776 SUB -TOTAL 1,122,500 3,006,600 840,282 75 600,000 363,067 61 81,298 282,218 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 6,481,000 980,353 78 800,000 401,276 50 106,148 269,647 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,768,056 103 700,000 748,117 107 83,124 48,056 - SUB -TOTAL : 2,970,000 9,962,000 2,748,409 93 1,500,000 1,149,393 77 189,272 221,591 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 782,500 585,474 92 10,000 16,681 167 0 54,526 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 0 400,000 0 0 0 49,917 8406 PUMP STATION SAFETY IMPS 611,000 305,000 598,970 98 245,000 432,201 176 3,516 12,030 8414 MOR PUMPG ST.CHOPPER PUMP 100,000 400,000 19,964 20 200,000 0 0 0 80,036 8427 PS ARC FLASH STUDY 100,000 100,000 57,892 58 100,000 57,892 58 3,474 42,108 SUB -TOTAL : 1,501,000 2,038,500 1,262,383 - 84 955,000 506,774 53 6,990 238,617 SUBSTANTIALLY COMPLETE 05 PREPARED 5/12/15, 10:27:56 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,482,516 98 5,000 108,552 171 10,136 80,484 SUB -TOTAL : 3,563,000 3,563,000 3,482,516 98 5,000 108,552 171 10,136 80,484 UNALLOCATED AUTHORIZATIONS 10,668,000 0 PROGRAM CONTINGENCY 207,000 0 Collection System 37,435,500 56,247,400 22,896,449 61 12,445,000 8,324,785 67 661,390 14,539,051 0 PREPARED 5/12/15, 10:27:56 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 83$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 4/30/2015 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8515 2014 -15 EQUIP & VEHICLES 1,017,200 617,200 268,408 26 617,200 268,408 44 51,280 748,792 9999 CAPITAL PROTECT CLEARING 0 38,300 60,020- 0 2,800 21- 1- 0 60,020 SUB -TOTAL : 1,017,200 655,500 208,388 21 620,000 268,387 43 51,280 808,812 MANAGEMENT INFO SYSTEMS 8227 GDI TREATMENT PLANT 265,000 522,300 222,444 84 150,000 0 0 0 42,556 8232 GDI /SMMS REPLACEMENT 852,000 1,001,400 547,987 64 300,000 103,067 34 13,770 304,013 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 437,998 44 1,000,000 437,998 44 37,498 562,002 8242 CMMS REPLACEMENT 198,000 0 14,778 8 0 14,778 0 4,922 183,222 SUB -TOTAL 2,315,000 7,023,700 1,223,207 53 1,450,000 555,843 38 56,190 1,091,793 PROTECTS 8207 GENERAL SECURITY ACCESS 60,000 103,000 47,616 79 45,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 933,000 1,018,000 890,619 96 100,000 50,223 50 7,984 42,381 8230 CAPITAL LEGAL SERVICES 210,000 407,900 87,246 42 70,000 7,961 11 0 122,754 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 173,697 87 30,000 12,593 42 532- 26,303 8234 BOB IMPROVEMENTS 334,000 944,500 249,939 75 50,000 13,693 27 509 84,061 8236 DISTRICT EASEMENT ACQUIS 140,000 740,000 108,378 77 65,000 49,483 76 608 31,622 8237 BUFFER & RENTAL PROP. IMP 90,000 279,000 41,713 46 39,000 14,665 38 42 48,287 8239 POD OFFICE IMPROVEMENTS 100,000 490,000 56,750 57 100,000 56,750 57 0 43,250 8243 SERVER ROOM RELOC. PROJ. 100,000 0 3,594 4 0 3,594 0 3,594 96,406 SUB -TOTAL : 2,167,000 4,439,300 1,659,552 77 499,000 208,962 42 12,205 507,448 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000 519,140 74 700,000 519,140 74 37,830 180,860 SUB -TOTAL : 700,000 3,540,000 519,140 74 700,000 519,140 74 37,830 180,860 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,637,036 100 1,100,000 134,077 12 1,659 8,964 8223 DISTRICT PROP SAFETY IMP 219,000 279,600 218,769 100 20,000 0 0 0 231 8226 SEISMIC IMPROVEMENTS BOB 5,941,000 5,940,900 5,884,982 99 1,000 37,392 739 7,549 56,018 SUB -TOTAL : 12,806,000 11,705,500 12,740,787 100 1,121,000 171,469 15 9,200 65,213 COMPLETED PROJECTS 8514 2013 -14 EQUIP & VEHICLES 859,085 859,085 859,085 100 0 401,299 0 0 0 SUB -TOTAL : 859,085 859,085 859,085 100 0 401,299 0 0 0 a PREPARED 5/12/15, 10:27:56 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 ________________________________________________________________________________________________________ _______________________________ TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET UNALLOCATED AUTHORIZATIONS 847,790 0 PROGRAM CONTINGENCY 73,825 0 General Improvements 20,785,900 28,223,085 17,210,159 83 4,390,000 2,125,100 48 166,713 3,575,741 PREPARED 5/12/15, 10:27:56 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 83$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2015 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROS ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH --------- -- --------- BUDGET - ----- URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,757,500 1,675,200 1,782,127 101 50,000 81,747 164 10,046 24,627- 7261 RW CATHODIC PROTECTION 20,000 25,700 10,084 50 1,000 0 0 0 9,916 7279 CONCORD NAVAL WEAPONS REW 280,000 280,900 265,947 95 1,000 1,092 109 0 14,053 7300 REFINERY RECYCLED WATER 595,000 1,396,400 329,480 55 80,000 45,750 57 1,999 265,520 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 87,235 40 50,000 52,174 104 9,351 132,765 SUB -TOTAL : 2,872,500 5,059,200 2,474,873 86 182,000 180,763 99 21,396 397,627 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,915,000 4,268,300 3,807,144 97 370,000 109,514 30 6,369 107,856 SUB -TOTAL : 3,915,000 4,268,300 3,807,144 97 370,000 109,514 30 6,369 107,856 UNALLOCATED AUTHORIZATIONS 541,025 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,282,017 85 552,000 290,277 53 27,765 1,074,983 GRAND TOTAL 93,548,670 140,207,185 67,414,215 0 26,321,000 17,535,060 0 1,430,397 26,134,455 )G CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS APRIL, 2015 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2015 was 0.275 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (3) The weighted average yield of the total Sewer Construction portfolio is 0.272 %. (4) The market value of the portfolio on April 30, 2015 was $61,614,763. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186 -2/90 - - -- 1 (1) 46,100,000 27,100,000 19,000,000 46,100,000 46,117,690 74.84% 7,413.70 51,072.08 58,485.78 901 Union Bank of CA NCD 12/26/14 07/24/15 85 0.28 2,250,000 2,250,000 2,250,000 2,250,371 3.65% 525.00 1,680.00 2,205.00 902 Toyota Motor Credit Comm Pa 12/26114 07/24/15 85 0.29 2,250,000 2,250,000 2,250,000 2,250,000 3.65% 543.75 1,740.01 2,283.76 903 Toyota Motor Credit Comm Pa 04/23/15 07124115 85 0.12 2,499,233 0 2,500,000 2,500,000 2,499,281 4.06% 68.15 0.00 68.15 903A FHLB Fed Agency 04/22/15 07124/15 85 0.76 2,499,526 0 2,500,000 2,500,000 2,499,650 4.06% 51.52 0.00 5112 904 Toyota Motor Credit Comm Pa 04/27/15 07/24115 85 0.11 2,499,328 0 2,500,000 2,500,000 2,499,281 4.06% 30.56 0.00 30.56 904A General Electric Comm Pa 04/27/15 07/24/15 85 0.13 2,499,160 0 2,500,000 2,500,000 2,498,682 4.06% 89.32 0.00 89.32 905 FNMA Fed Agency 04/22/15 08/22/15 104 0.07 999,782 0 1,000,000 1,000,000 999,810 1.62% 19.27 0.00 19.27 (4) 61,597,030 31,600,000 30,000,000 61,600,000 61,614,763 100.00% 8,741.27 54,492.09 63,233.36 (3) (5) (6) (260.48) 3,159.18 2,898.70 8,480.79 57,651.27 66,132.06 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2015 was 0.275 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District practice. (3) The weighted average yield of the total Sewer Construction portfolio is 0.272 %. (4) The market value of the portfolio on April 30, 2015 was $61,614,763. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/12/15, 10:28:01 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L .00 ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT 2,400,000.00 - AS OF 4/30/2015 --- - --- -- - ------------------------------------------------------------------------------------------------------------------------- 003 SELF- INSURANCE ---------------- --------- -- -- ---- -------- - - -- -- - - --------------------------------------------------------------------------------- CURRENT ASSETS .00 CASH 187,297.71 TEMPORARY INVESTMENTS 3,900,000.00 ACCRUED INTEREST A/R 881.51 SUBROGATION RECOVERY A/R .00 DUE FROM RIB .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS -------------- 4,088,548.89 --------- --- -- -------------- LIABILITIES DUE TO R/E 50,000.00 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,050,000.00- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 1,078,529.79 - AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,098,837.96 REVENUE SUMMARY 658,857.06 - TOTAL FUND EQUITY - 3,038,548.89- -------------- TOTAL LIABILITIES AND FUND EQUITY 4,088,548.89 - -------------- -------------- PREPARED 05/12/15, 10:33:13 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M • SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M • SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HEW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 11/2015 PERIOD ENDING: 04/30/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance & Budget Actual Variance % BUDGET i 231 184 47- 20.35- 2,310 1,925 385- 16.67- 2,780 69.24 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 231 184 47- 20.35- 2,310 1,925 385- 16.67- 2,780 69.24 556 441 115- 20.68- 5,560 4,619 941- 16.92- 6,680 69.15 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 556 441 115- 20.68- 5,560 4,619 941- 16.92- 6,680 69.15 200 221 21 10.50 2,000 2,313 313 15.65 2,410 95.98 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 650,000 650,000 0 .00 650,000 100.00 0 0 0 .00 0 0 0 .00 33,100 .00 200 221 21 10.50 652,000 652,313 313 .05 685,510 95.16 987 846 141- 14.29- 659,870 658,857 1,013- .15- 694,970 94.80 PREPARED 05/12/15, 10:33:11 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES • SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 11/2015 PERIOD ENDING: 04/30/15 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance BUDGET i 4,166 0 4,166 100.00 45,826 203,010 157,184- 343.00- 50,000 406.02 3,333 0 3,333 100.00 36,663 15,576 21,087 57.52 40,000 38.94 2,083 0 2,083 100.00 22,913 185,944 163,031- 711:52- 25,000 743.78 9,582 0 9,582 100.00 105,402 404,530 299,128- 283.80- 115,000 351.77 0 0 0 .00 0 0 0 .00 0 .00 4,166 0 4,166 100.00 45,826 41,994 3,832 8.36 50,000 83.99 416 0 416 100.00 4,576 0 4,576 100.00 5,000 .00 4,582 0 4,582 100.00 50,402 41,994 8,408 16.68 55,000 76.35 416 0 416 100.00 4,576 0 4,576 100.00 5,000 .00 416 0 416 100.00 4,576 153 4,423 96.66 5,000 3.06 0 0 0 .00 0 0 0 .00 0 .00 375,000 347,868 27,132 7.24 375,000 347,868 27,132 7.24 375,000 92.76 100,000 123,689 23,689- 23.69- 100,000 124,362 24,362- 24.36- 100,000 124.36 541 0 541 100.00 5,951 5,000 951 15.98 6,500 76.92 0 0 0 .00 0 174,930 174,930- .00 0 .00 476,373 ------ - - - - -- 471,558 ------- - - - - -- ------ 4,815 - - - - -- 1.01 --- - - - - -- ------ 490,103 - - - - -- 652,313 162,210- 33.10- 491,500 132.72 490,537 471,558 18,979 3.87 645,907 ------ - - - - -- ------ 1,098,838 - - - - -- --- 452,931- - - - - -- ------ 70.12- - - - - -- 661,500 --- - - 166.11 - - -- 0 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS APRIL, 2015 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - - - - - -- 1 (1) 3,900,000 3,900,000 3,900,000 3,901,497 100.00% 881.51 8,207.85 9,089.36 (3) 3,900,000 3,900,000 0 3,900,000 3,901,497 100.00% 881.51 8,207.85 9,089.36 (2) (35.10) (111.54) (146.64) 846.41 8,096.31 8,942.72 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of April, 2015 was 0.275 %. (2) The face value indicates the value of the investment if held until maturity, which is the usual District Practice. (3) The weighted average yield of the total Self- Insurance portfolio is 0.275 %. (4) The market value of the portfolio on April 30, 2015 was $3,901,497. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/12/15, 10:28:01 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 10/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 4,856,450.00 BOND ISSUANCE COSTS .00 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 7,754.37 DUE FROM R/E 65,090,815.12 DUE FROM SIC 568,442.29 DUE FROM S/I .00 TOTAL ASSETS -------------- 70,523,461.78 ------------ -- -------------- LIABILITIES DUE TO R/E 187,119.25 - DUE TO SIC 29,290,222.83 - DUE TO S/I .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 533,384.52 - BONDS PAYABLE 36,010,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 66,020,726.60 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,029,861.82 REVENUE SUMMARY 5,532,597.00 - TOTAL FUND EQUITY 4,502,735.18 - TOTAL LIABILITIES AND FUND EQUITY -------- - - -- -- _70_523_461.78- PREPARED 05/12/15, 10:33:09 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 11/2015 PERIOD ENDING: 04/30/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 2,750- 3,050- 300- 10.91 40,700 7.49- 4600 TAX REVENUE 0 0 0 .00 5,535,647 5,535,647 0 .00 5,535,647 100.00 + REVENUE 0 0 0 .00 5,532,897 5,532,597 300- .01- - - - -- 5,576,347 ------ - - - - -- --- 99.22 - - - - -- ------ - - - - -- 0 ------- - - - - -- ------ - - - - -- --- - - - - -- ------ 0 0 .00 - - - - -- 5,532,897 ------ - - - - -- ------ 5,532,597 - - - - -- 300- --- - .01- 5,576,347 99.22 ON PREPARED 05/12/15, 10:33:07 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 11/2015 PERIOD ENDING: 04/30/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - --- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance $ BUDGET 3 1252 RECYC H2O INTEREST EXP 0 0 0 .00 18,258 18,258 0 .00 18,258 100.00 1253 2009 BOND DEBT EXPENSE 0 0 0 .00 1,011,603 1,011,603 0 .00 1,524,227 66.37 • DEBT SERVICE 0 0 0 .00 1,029,861 1,029,862 1- .00 1,542,485 - - - -- --- 66.77 - - - - -- ------ - - - - -- 0 ------- - - - - -- ------ - - - - -- --- - - 0 0 - - -- ------ .00 - - - - -- 1,029,861 ------ - - - - -- ------ 1,029,862 - - - - -- 1- --- - - - - -- .00 ------ - 1,542,485 66.77