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04.c. Receive May 2015 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT June 15, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING7� SUBJECT: Sewer Cons tructio Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending May, 2015: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Recycled Water Facilities Capacity Fees 0 1,030,000 1,030,000 EBMUD recycled water grant. 5,399,163 5,578,424 179,261 Large payments were received early in FY 14/15 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. Appears the variance maybe minimal by or at year -end. ye. CENTRAL CONTRA COSTA SANITARY DISTRICT June 15, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING 011-,) SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending May, 2015: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 61,554,678 60,541,953 1,012,725 Lower due to budgeted positions that are not yet filled. Chemicals 1,440,384 1,308,597 131,787 Lower due to postponement of final purchase of Polymer until next fiscal year to take advantage of a discount received during a bidding process. Additionally, Polymer consumption has been trending down due to process changes. Utilities 4,172,561 3,315,637 856,924 Lower than budgeted 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. Repairs & Maintenance 4,507,190 3,397,488 1,109,702 CSO anticipates a positive variance from crown spraying and root control expenses being under budget. Hauling & Disposal 955,897 689,634 266,263 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. Professional & Legal Svc 494,351 343,622 150,729 Both Professional and Legal expenses are lower than budgeted. Outside Services 3,040,726 2,565,585 475,141 Lower mostly due to lower than budgeted expense for Technical Services. Materials & Supplies 1,855,271 1,593,147 262,124 All line items for this expense category are lower than budgeted. Other Expenses 2,295,547 1,530,555 764,992 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. FINANCIAL STATEMENT SUMMARY Prepared by: J. Weeks May 2015 YEAR -TO -DATE Actual Budget Variance O & M Revenue 71,153 70,326 827 1.2% May 2015 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 6,299 6,554 255 76,070 81,150 5,080 3.9% 6.3% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 1,013 Directors Fees & Expenses 49 Chemicals 132 Utilities 857 Repairs & Maintenance 1,110 Hauling & Disposal 266 Professional & Legal 151 Outside Services 475 Materials & Supplies 262 Other Expenses 765 5,080 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 5,080 Sewer Construction YEAR -TO -DATE Revenue 19,432 Expense 19,442 Over /Under (10) TEMPORARY INVESTMENTS: Held in District LAIF Account; LAIF yield as of May was 0.29 %. PREPARED 6/09/15, 16:32:14 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2015 ----------------------------------------------------- --- ------------ -- --- ---- -- - --- - ----------------------------------------------- 001 RUNNING EXPENSE ----------------- ----------------------------------------------------------------------------------- ----- -------------------------- CURRENT ASSETS CASH 882,438.08 PETTY CASH 3,400.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 403,406.51 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,402.40 ACCOUNTS RECEIVABLE -COBRA 440.77 A /R -SSC DIRECT BILL 5,527.13 COMPUTER PURCHASE PROGRAM 14,149.74 DEPOSITS TO BANK ESCROW 100,772.18 PREPAID INSURANCE .00 PREPAID EXPENSES 944,624.99 PREPAID RETIREMENT 5,082,641.41 SUPPLIES & MATERIAL INV 2,073,968.06 DUE FROM SIC 137,312,439.01 DUE FROM S /I. 50,000.00 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 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 TOTAL ASSETS LIABILITIES DUE TO SIC 79,440,083.81- 147,064,829.53 608,583,266.92 -------------- 755,648,096.45 - ------- - -- - -- -------------- 0 PREPARED 6/09/15, 16:32:14 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT -------------------------------------------------------- AS OF 5/31/2015 001 RUNNING EXPENSE ------------------------------------------------------------------------------------ ---- ----- ------ ----- ---- --- --- - -------------------------------------------- ---- -- ------ ---- --- --- ---- -- --- - --------------- DUE TO S/I .00 DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 241,602.52 - SALES TAX PAYABLE 1,793.14 - ACCRUED WAGES PAYABLE 971,262.53 - 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 1,978,830.49 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,748.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 3,288.40 - HEALTH NET 1,022.23 - OCCUPATIONAL HEALTH .00 DISABILITY INS 98.29 - LIFE INS 40.60 - DELTA DENTAL 165.46 - POST EMP. BENEFIT -OPEB 973,478.49 CAFETERIA PLAN PAYABLE 46,781.76 - PERMIT CLEARING 81.00 WORKERS' COMP INS PAYABLE 141,927.19 - ACCRUED COMPENSATED ABS. 3,618,526.17 - REFUNDABLE DEPOSITS 28,430.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 127,065.24- 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- 76,070,030.11 71,152,708.33- 150,830,460.42- 604,817,636.03- -------------- 755,648,096.45- -------------- -------------- 0 PREPARED 6/09/15, 16:18:59 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 92$ OF YEAR LAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -- ----- - - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE $ 2200 SEWER SVC CHARGE - COUNTER 15,791 27,872 12,081 76.5 173,701 219,038 45,337 26.1 189,500 115.6 2300 SEWER SVC CHRG - COUNTY 0 0 0 .0 66,863,200 67,124,960 261,760 .4 68,227,800 98.4 2400 SEWER SVC CHRG - DIRECT 0 0 0 .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- 21,175- 5,220- 15,955 75.3- 23,100- 22.6 SEWER SERVICE CHARGES 13,866 27,872 14,006 101.0 68,068,526 68,488,680 420,154 .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 1000 PERMIT /APPLICATION FEES 27,500 31,771 4,271 15.5 302,500 320,148 17,648 5.8 330,000 97.0 1700 SEPTIC TANK DUMPING 5,800 12,158 6,358 109.6 63,800 88,638 24,838 38.9 69,600 127.4 1900 OVERTIME INSPECTION 1,000 1,445 445 44.5 11,000 13,807 2,807 25.5 12,000 115.1 2000 SIDE SEWER INSPECTION 45,833 70,152 24,319 53.1 504,163 772,950 268,787 53.3 550,000 140.5 2700 SALES 166 150 16- 9.6- 1,826 843 983- 53.8- 2,000 42.2 2900 OTHER SERVICE CHARGES 1,000 0 1,000- 100.0- 80,000 82,423 2,423 3.0 150,000 54.9 3000 INDUSTRIAL PERMIT FEES 7,916 14,268 6,352 80.2 87,076 104,157 17,081 19.6 95,000 109.6 3200 NEW INDUSTRY PERMIT FEES 833 730 103- 12.4- 9,163 5,065 4,098- 44.7- 10,000 50.7 3301 POLLUTION PREVENTION 0 0 0 .0 18,000 16,913 1,087- 6.0- 24,000 70.5 3500 LEASE RENTAL INCOME 36,000 34,713 1,287- 3.6- 520,000 559,461 39,461 7.6 566,000 98.8 3600 PRETREATMENT PROGRAM FINE 0 0 0 .0 0 0 0 .0 2,000 .0 3801 RECYCLED WATER 0 56,733 56,733 .0 302,500 242,467 60,033- 19.8- 103,000 235.4 4300 ANNEXATION CHARGES 2,000 10,670 8,670 433.5 22,000 106,188 84,188 382.7 24,000 442.5 4500 INTEREST INCOME 0 3- 3- .0 0 509- 509- .0 90,000 .6- 5500 STORMWATER PROGRAM 0 0 0 .0 183,750 217,990 34,240 18.6 245,000 89.0 5600 HOUSE HAZARD WASTE REIMB 4,000 9,305 5,305 132.6 44,000 75,760 31,760 72.2 895,000 8.5 6000 MISCELLANEOUS INCOME 9,583 1,740 7,843- 81.8- 105,413 56,507 48,906- 46.4- 115,000 49.1 6400 RIGHT -OF -WAY FEES 166 0 166 - 100.0- 1,826 1,221 605- 33.1- 2,000 61.1 OTHER REVENUES 141,797 243,832 102,035 72.0 2,257,017 2,664,029 407,012 18.0 3,284,600 81.1 FUND TOTALS 155,663 271,704 116,041 74.5 70,325,543 71,152,709 827,166 1.2 86,231,600 82.5 0 PREPARED 6/08/15, 16:29:49 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------ -- -- - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ---------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL ------------------------------- VARIANCE % BUDGET % - ----- 0101 SALARIES & WAGES- MGMNT. 197,381 201,040 3,659- 1.9- 2,171,191 1,944,065 227,126 10.5 2,368,609 82.1 0102 SALARIES & WAGES -NON MGMT 2,109,937 2,048,501 61,436 2.9 23,209,307 21,897,773 1,311,534 5.7 25,319,409 86.5 0103 SALARIES & WAGES -COMP ABS 25,000 16,543 8,457 33.8 275,000 250,179 24,821 9.0 300,000 83.4 0105 OVERTIME 79,829 63,077 16,752 21.0 878,119 833,840 44,279 5.0 958,128 87.0 0106 STANDBY PAID 18,417 18,979 562- 3.1- 202,587 - 212,424 9,837- 4.9- 221,023 96.1 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 503,217- 0 503,217 -100.0 549,000- .0 SALARIES & WAGES 2,384,817 2,348,140 36,677 1.5 26,232,987 25,138,281 1,094,706 4.2 28,618,169 87.8 0201 WORKERS' COMPENSATION INS 42,012 35,212 6,800 16.2 462,132 377,608 84,524 18.3 504,377 74.9 0202 STATE UNEMPLOYMENT INSUR 0 14,497 14,497- .0 22,500 22,324 176 .8 30,000 74.4 0203 FEDERAL MEDICARE TAX 33,368 33,306 62 .2 367,048 358,184 8,864 2.4 400,644 89.4 0204 MEDICAL & HEALTH INSUR 881,849 806,169 75,680 8.6 9,700,339 9,184,937 515,402 5.3 10,582,456 86.8 0205 RETIREMENT CONTRIBUTION 1,709,748 1,645,472 64,276 3.8 23,807,228 22,621,951 1,185,277 5.0 25,517,180 88.7 0206 DEFERRED COMP. CONTRIB 136,695 145,215 8,520- 6.2- 1,503,645 1,464,382 39,263 2.6 1,640,588 89.3 0207 DENTAL INSURANCE 80,900 77,088 3,812 4.7 889,900 845,642 44,258 5.0 971,098 87.1 0208 LONG -TERM DISABILITY INS 6,332 5,659 673 10.6 69,652 60,695 8,957 12.9 76,199 79.7 0209 LIFE INSURANCE 19,550 9,186 10,364 53.0 215,050 99,733 115,317 53.6 234,846 42.5 0211 ACCRUED COMPENSATED ABS. 0 4,518- 4,518 .0 150,000 18,190- 168,190 112.1 360,000 5.1- 0212 BENEFIT VACANCY 107,832- 0 107,832 -100.0 1,186,152- 0 1,186,152 -100.0 1,294,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,810,000 2,810,000 0 .0 2,810,000 100.0 EMPLOYEE BENEFITS 2,802,622 2,767,286 35,336 1.3 38,811,342 37,827,266 984,076 2.5 41,833,388 90.4 0250 CAPITALIZED ADM OVERHEAD 317,241- 242,012- 75,229- 23.7 3,489,651- 2,423,594- 1,066,057- 30.5 3,806,958- 63.7 CAPITALIZED ADM OVERHEAD 317,241- 242,012- 75,229- 23.7 3,489,651- 2,423,594- 1,066,057- 30.5 3,806,958- 63.7 TOTAL LABOR CHARGES 4,870,198 4,873,414 3,216- .1- 61,554,678 60,541,953 1,012,725 1.6 66,644,599 90.8 0 0301 DIRECTOR MEETING FEES 5,435 4,640 795 14.6 59,785 48,021 11,764 19.7 65,224 73.6 0302 BOARD TRAINING AND CONF 5,333 4,861 472 8.9 58,663 26,980 31,683 54.0 64,000 42.2 0303 BOARD HEALTH BENEFITS 5,881 4,758 1,123 19.1 64,691 58,823 5,868 9.1 70,576 83.3 DIRECTOR FEES & EXPENSES 16,649 14,259 2,390 14.4 183,139 133,824 49,315 26.9 199,800 67.0 0402 LIME 29,166 17,050 12,116 41.5 320,826 308,514 12,312 3.8 350,000 88.1 0403 POLYMER 37,499 51,859 14,360- 38.3- 381,656 267,707 113,949 29.9 450,000 59.5 0404 BOILER CHEMICALS 5,833 26,556 20,723- 355.3- 64,163 80,589 16,426- 25.6- 70,000 115.1 0406 OTHER CHEMICALS 43,333 92,429 49,096- 113.3- 476,663 478,910 2,247- .5- 520,000 92.1 0407 HYPOCHLORITE 17,916 17,057 859 4.8 197,076 172,877 24,199 12.3 215,000 80.4 CHEMICALS 133,747 204,951 71,204- 53.2- 1,440,384 1,308,597 131,787 9.1 1,605,000 81.5 0501 ELECTRICAL 132,756 103,133 29,623 22.3 1,410,316 914,202 496,114 35.2 1,593,100 57.4 0502 NATURAL GAS 199,707 162,979 36,728 18.4 2,000,694 1,853,986 146,708 7.3 2,396,500 77.4 0503 LAND -FILL GAS 37,500 0 37,500 100.0 375,000 235,217 139,783 37.3 450,000 52.3 0504 WATER 8,435 1,119 7,316 86.7 92,785 73,508 19,277 20.8 101,250 72.6 0505 TELEPHONE 26,706 31,189 4,483- 16.8- 293,766 238,724 55,042 18.7 320,500 74.5 UTILITIES 405,104 298,420 106,684 26.3 4,172,561 3,315,637 856,924 20.5 4,861,350 68.2 PREPARED 6/08/15, 16:29:49 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - -- -- YEAR -TO- DATE-------- -- - - -- ANNUAL NO ------------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE %, BUDGET ACTUAL VARIANCE ---- ----- ------- % - - BUDGET -- - -- - ---- k - ----- 0601 OUTSIDE VEH /EQUIP REPAIR 6,450 2,163 4,287 66.5 70,950 35,351 35,599 50.2 77,400 45.7 0602 VEHIC /EQUIP REPAIR MAINT 11,666 16,172 4,506- 38.6- 128,326 114,014 14,312 11.2 140,000 81.4 0603 GENERAL REPAIRS & MAINT 90,369 72,439 17,930 19.8 994,059 812,262 181,797 18.3 1,084,500 74.9 0604 OUTSIDE REPAIRS & MAINT. 250,891 78,455 172,436 68.7 2,759,801 1,847,432 912,369 33.1 3,010,851 61.4 0605 COMPUTER REPAIRS & MAINT 41,164 89,892 48,728- 118.4- 540,304 569,722 29,418- 5.4- 584,011 97.6 0606 REAL PROPERTY REPAIRS 1,250 190 1,060 84.8 13,750 18,707 4,957- 36.1- 15,000 124.7 REPAIRS & MAINTENANCE 401,790 259,311 142,479 35.5 4,507,190 3,397,488 1,109,702 24.6 4,911,762 69.2 0701 ASH REMOVAL 12,666 10,216 2,450 19.3 139,326 126,229 13,097 9.4 152,000 83.0 0702 SLUDGE REMOVAL 2,083 1,768 315 15.1 22,913 4,701 18,212 79.5 25,000 18.8 0703 GRIT REMOVAL 7,500 1,423 6,077 81.0 82,500 8,637 73,863 89.5 90,000 9.6 0704 JANITORIAL & REFUSE REMOV 24,122 25,287 1,165- 4.8- 265,342 265,293 49 .0 289,500 91.6 0705 SPOILS REMOVAL 29,450 94 29,356 99.7 29,950 146 29,804 99.5 30,000 .5 0706 HAZARDOUS WASTE DISPOSAL 33,640 44,568 10,928- 32.5- 370,040 284,628 85,412 23.1 403,700 70.5 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 45,826 0 45,826 100.0 50,000 .0 HAULING & DISPOSAL 113,627 83,356 30,271 26.6 955,897 689,634 266,263 27.9 1,040,200 66.3 0801 PROFESSIONAL SERVICES 11,961 4,795 7,166 59.9 131,571 80,515 51,056 38.8 143,550 56.1 0802 LEGAL SERVICES -BOARD 6,666 26,356 19,690- 295.4- 73,326 60,068 13,258 18.1 80,000 75.1 0803 LEGAL SERVICES -STAFF 26,314 68,673 42,359- 161.0- 289,454 203,039 86,415 29.9 315,850 64.3 PROFESSIONAL & LEGAL SERV 44,941 99,824 54,883- 122.1- 494,351 343,622 150,729 30.5 539,400 63.7 0901 OUTSIDE SAFETY SERVICES 8,431 0 8,431 100.0 92,741 34,852 57,889 62.4 101,200 34.4 0902 TECHNICAL SERVICES 232,821 212,948 19,873 8.5 2,561,031 2,180,733 380,298 14.8 2,794,020 78.1 0903 DATA PROCESSING SERVICES 25 0 25 100.0 275 0 275 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 10,782 111 10,671 99.0 298,602 286,387 12,215 4.1 311,400 92.0 0905 REPROGRAPHIC SERVICES 674 786 112- 16.6- 7,414 1,818 5,596 75.5 8,101 22.4 0906 RECRUITMENT 7,333 8,458 1,125- 15.3- 80,663 61,795 18,868 23.4 88,000 70.2 OUTSIDE SERVICES 260,066 222,303 37,763 14.5 3,040,726 2,565,585 475,141 15.6 3,303,021 77.7 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 17,133 2,065- 13.7- 165,748 150,341 15,407 9.3 180,880 83.1 1102 GASOLINE, OIL & FUEL 22,666 10,531 12,135 53.5 249,326 208,113 41,213 16.5 272,000 76.5 1103 OPERATING SUPPLIES 103,704 93,824 9,880 9.5 1,140,744 1,038,632 102,112 9.0 1,244,610 83.5 1104 OPERATING FUEL 2,750 0 2,750 100.0 30,250 9,893 20,357 67.3 33,000 30.0 1105 LABORATORY SUPPLIES 12,957 11,877 1,080 8.3 142,527 137,330 5,197 3.6 155,500 88.3 1106 SAFETY SUPPLIES 11,516 3,045 8,471 73.6 126,676 61,176 65,500 51.7 138,325 44.2 1108 INVENTORY OVER /SHORT 0 2,007- 2,007 .0 0 12,338- 12,338 .0 0 .0 MATERIALS & SUPPLIES 168,661 134,403 34,258 20.3 1,855,271 1,593,147 262,124 14.1 2,024,315 78.7 1201 RENTS & LEASES 14,198 18,788 4,590- 32.3- 161,352 125,908 35,444 22.0 170,501 73.8 1202 PUBLIC AGENCY FEES 19,755 15,591 4,164 21.1 467,615 472,698 5,083- 1.1- 487,410 97.0 1203 PUBLIC INFORMATION 28,040 25,499 2,541 9.1 308,440 260,591 47,849 15.5 336,500 77.4 0 PREPARED 6/08/15, 16:29:49 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - -- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ---------------------------------- ACCOUNT TITLE BUDGET ------------------------------- ACTUAL VARIANCE % - ----------------------------------------------------------------- BUDGET ACTUAL VARIANCE t BUDGET !k 1204 TUITION REIMBURSEMENT 5,111 0 5,111 100.0 56,221 22,705 33,516 59.6 61,370 37.0 1205 TECH TRAIN, CONF & MEETS 37,.241 36,275 966 2.6 409,651 215,608 194,043 47.4 446,995 48.2 1206 CERTIFICATION & LICENSES 1,999 1,232 767 38.4 21,989 15,940 6,049 27.5 24,023 66.4 1207 CLAIMS 41 0 41 100.0 451 0 451 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,662 1,345 1,317 49.5 29,282 17,549 11,733 40.1 32,073 54.7 1209 MILEAGE REIMBURSEMENTS 813 1,117 304- 37. -4- 8,943 6,755 2,188 24.5 9,840 68.6 1210 PUBLIC NOTICES 507 1,188 681 - 134.3- 5,577 4,633 944 16.9 6,100 76.0 1211 OUTSIDE ORGANIZATION FEES 18,181 1,464 16,717 91.9 355,741 319,317 36,424 10.2 362,664 88.0 1212 EMPLOYEE MEMBERSHIPS 3,346 2,628 718 21.5 36,806 31,728 5,078 13.8 40,271 78.8 1213 MISCELLANEOUS 3,131 4,037 906- 28.9- 34,441 36,503 2,062- 6.0- 37,700 96.8 1214 ELECTION EXPENSE 0 0 0 .0 350,000 620 349,380 99.8 350,000 .2 1216 PROFESSIONAL EXP REIMB 4,458 0 4,458 100.0 49,038 0 49,038 100.0 53,500 .0 OTHER EXPENSES 139,483 109,164 30,319 21.7 2,295,547 1,530,555 764,992 33.3 2,419,448 63.3 NET EXPENSES 6,554,266 6,299,405 254,861 3.9 81,149,744 76,070,042 5,079,702 6.3 88,198,895 86.2 TOTAL EXPENSE 6,554,266 6,299,405 254,861 3.9 81,149,744 76,070,042 5,079,702 6.3 88,198,895 86.2 �01 PREPARED 6/10/15, 11:18:41 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 ------ --- --------------- - - - --- - - ---------------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -- ------ - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ---------------- - ----------- BUDGET ------------------------------- ACTUAL VARIANCE ---------------- % BUDGET ------------------------------- ACTUAL VARIANCE % - ------- BUDGET - - ------------ $ SALARIES & WAGES 464,125 442,097 22,028 4.7 5,105,375 4,646,360 459,015 9.0 5,569,575 83.4 EMPLOYEE BENEFITS 863,689 796,998 66,691 7.7 13,449,443 12,624,332 825,111 6.1 14,531,129 86.9 CAPITALIZED ADM OVERHEAD 4,306- 1,283- 3,023- 70.2 47,366- 14,149- 33,217- 70.1 51,673- 27.4 DIRECTOR FEES & EXPENSES 16,649 14,259 2,390 14.4 183,139 133,824 49,315 26.9 199,800 67.0 UTILITIES 8,208 6,935 1,273 15.5 90,288 56,314 33,974 37.6 98,500 57.2 REPAIRS & MAINTENANCE 31,104 87,302 56,198- 180.7- 429,644 437,632 7,988- 1.9- 463,300 94.5 PROFESSIONAL & LEGAL SERV 35,854 55,846 19,992- 55.8- 394,394 249,907 144,487 36.6 430,300 58.1 OUTSIDE SERVICES 105,412 109,189 3,777- 3.6- 1,339,532 1,304,012 35,520 2.7 1,447,000 90.1 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,745 4,666 9,079 66.1 151,195 92,156 59,039 39.0 165,005 55.9 OTHER EXPENSES 50,347 33,135 17,212 34.2 922,817 409,257 513,560 55.7 973,390 42.0 ADMINISTRATION 1,584,827 1,549,144 35,683 2.3 22,668,461 20,589,645 2,078,816 9.2 24,476,326 84.1 SALARIES & WAGES 517,453 537,428 19,975- 3.9- 5,691,983 5,747,090 55,107- 1.0- 6,209,497 92.6 EMPLOYEE BENEFITS 508,835 536,748 27,913- 5.5- 6,689,113 6,915,499 226,386- 3.4- 7,198,311 96.1 CAPITALIZED ADM OVERHEAD 292,466- 222,706- 69,760- 23.9 3,217,126- 2,265,169- 951,957- 29.6 3,509,606- 64.5 UTILITIES 15,747 15,653 94 .6 173,217 151,633 21,584 12.5 189,000 80.2 REPAIRS & MAINTENANCE 16,335 362 15,973 97.8 179,685 161,144 18,541 10.3 196,061 82.2 HAULING & DISPOSAL 39,264 47,123 7,859- 20.0- 431,904 298,991 132,913 30.8 471,200 63.5 PROFESSIONAL & LEGAL SERV 8,255 35,581 27,326- 331.0- 90,805 82,481 8,324 9.2 99,100 83.2 OUTSIDE SERVICES 74,287 32,843 41,444 55.8 817,157 699,328 117,829 14.4 891,500 78.4 MATERIALS & SUPPLIES 17,001 15,176 1,825 10.7 187,011 154,640 32,371 17.3 204,110 75.8 OTHER EXPENSES 22,096 19,078 3,018 13.7 258,030 162,910 95,120 36.9 280,376 58.1 ENGINEERING 926,807 1,017,286 90,479- 9.8- 11,301,779 12,108,547 806,768- 7.1- 12,229,549 99.0 SALARIES & WAGES 464,613 468,993 4,380- .9- 5,110,743 5,078,127 32,616 .6 5,575,455 91.1 EMPLOYEE BENEFITS 504,468 491,609 12,859 2.5 6,551,881 6,411,667 140,214 2.1 7,056,781 90.9 CAPITALIZED ADM OVERHEAD 9,929- 5,253- 4,676- 47.1 109,219- 36,752- 72,467- 66.4 119,158- 30.8 UTILITIES 11,406 12,307 901- 7.9- 125,466 116,742 8,724 7.0 136,900 85.3 REPAIRS & MAINTENANCE 151,675 76,323 75,352 49.7 1,668,425 1,052,533 615,892 36.9 1,820,151 57.8 HAULING & DISPOSAL 37,033 6,876 30,157 81.4 113,363 75,867 37,496 33.1 121,000 62.7 PROFESSIONAL & LEGAL SERV 416 4,039 3,623 - 870.9- 4,576 5,246 670- 14.6- 5,000 104.9 OUTSIDE SERVICES 6,757 3,415 3,342 49.5 74,327 38,640 35,687 48.0 81,121 47.6 MATERIALS & SUPPLIES 62,904 59,820 3,084 4.9 691,944 658,575 33,369 4.8 754,900 87.2 OTHER EXPENSES 15,406 9,375 6,031 39.1 174,640 133,665 40,975 23.5 184,970 72.3 COLLECTION SYSTEM OPS. 1,244,749 1,127,504 117,245 9.4 14,406,146 13,534,310 871,836 6.1 15,617,120 86.7 SALARIES & WAGES 857,273 814,209 43,064 5.0 9,430,003 8,750,675 679,328 7.2 10,287,397 85.1 EMPLOYEE BENEFITS 852,073 858,451 6,378- .7- 11,150,085 10,825,422 324,663 2.9 12,002,739 90.2 CAPITALIZED ADM OVERHEAD 10,038- 12,689- 2,651 26.4- . 110,418- 106,107- 4,311- 3.9 120,494- 88.1 CHEMICALS 98,747 120,174 21,427- 21.7- 1,055,384 929,026 126,358 12.0 1,185,000 78.4 UTILITIES 326,490 221,316 105,174 32.2 3,307,807 2,564,905 742,902 22.5 3,917,900 65.5 REPAIRS & MAINTENANCE 183,473 90,210 93,263 50.8 2,018,203 1,522,350 495,853 24.6 2,201,800 69.1 HAULING & DISPOSAL 36,747 27,982 8,765 23.9 404,217 306,838 97,379 24.1 441,000 69.6 PROFESSIONAL & LEGAL SERV 416 4,358 3,942- 947.6- 4,576 5,988 1,412- 30.9- 5,000 119.8 OUTSIDE SERVICES 67,352 75,456 8,104- 12.0- 740,872 471,534 269,338 36.4 808,300 58.3 MATERIALS & SUPPLIES 71,028 54,498 16,530 23.3 781,308 665,793 115,515 14.8 852,500 78.1 OTHER EXPENSES 48,402 46,531 1,871 3.9 904,508 792,075 112,433 12.4 941,895 84.1 PREPARED 6/10/15, 11:18:41 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ ------------- MONTH -TO- DATE------- - - - - -- -------- - - ---- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ -------------------------------------------------- ------------------------------- - - - ---------------- - ------- --------------------- PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES - REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS FUND TOTALS 2,531,963 2,300,496 231,467 9.1 29,686,545 26,728,499 2,958,046 10.0 32,523,037 82.2 81,353 85,413 4,060- 5.0- 894,883 916,029 21,146- 2.4- 976,245 93.8 73,557 83,480 9,923- 13.5- 970,820 1,050,346 79,526- 8.2- 1,044,428 100.6 502- 81- 421- 83.9 5,522- 1,417- 4,105- 74.3 6,027- 23.5 35,000 84,777 49,777- 142.2- 385,000 379,571 5,429 1.4 420,000 90.4 43,253 42,209 1,044 2.4 475,783 426,043 49,740 10.5 519,050 82.1 19,203 5,114 14,089 73.4 211,233 223,829 12,596- 6.0- 230,450 97.1 583 1,375 792- 135.8- 6,413 7,938 1,525- 23.8- 7,000 113.4 6,258 1,400 4,858 77.6 68,838 52,071 16,767 24.4 75,100 69.3 3,983 243 3,740 93.9 43,813 21,983 21,830 49.8 47,800 46.0 3,232 1,045 2,187 67.7 35,552 32,648 2,904 8.2 38,817 84.1 265,920 304,975 39,055- 14.7- 3,086,813 3,1.09,041 22,228- .7- 3,352,863 92.7 6,554,266 6,299,405 254,861 3.9 81,149,744 76,070,042 5,079,702 6.3 88,198,895 86.2 0 PREPARED 6/09/15, 16:32:44 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 197,381 201,040 3,659- 1.9- 2,171,191 1,944,065 227,126 10.5 2,368,609 82.1 0102 SALARIES & WAGES -NON MGMT 2,109,937 2,048,501 61,436 2.9 23,209,307 21,897,773 1,311,534 5.7 25,319,409 86.5 0103 SALARIES & WAGES -COMP ABS 25,000 16,543 8,457 33.8 275,000 250,179 24,821 9.0 300,000 83.4 0105 OVERTIME 79,829 63,077 16,752 21.0 878,119 833,840 44,279 5.0 958,128 87.0 0106 STANDBY PAID 18,417 18,979 562- 3.1- 202,587 212,424 9,837- 4.9- 221,023 96.1 0110 SALARY VACANCY 45,747- 0 45,747 -100.0 503,217- 0 503,217 -100.0 549,000- .0 0150 CAPITALIZED SALARIES 263,136 197,140 65,996 25.1 2,894,496 2,013,100 881,396 30.5 3,157,731 63.8 0151 OVERTIME 10,537 3,680 6,857 65.1 115,907 33,206 82,701 71.4 126,507 26.2 0152 SALARY VACANCY 4,832- 0 4,832 -100.0 53,152- 0 53,152 -100.0 58,000- .0 SALARIES & WAGES 2,653,658 2,548,960 104,698 3.9 29,190,238 27,184,587 2,005,651 6.9 31,844,407 85.4 0201 WORKERS' COMPENSATION INS 43,684 36,177 7,507 17.2 480,524 388,559 91,965 19.1 524,547 74.1 0202 STATE UNEMPLOYMENT INSUR 0 14,497 14,497- .0 22,500 22,324 176 .8 30,000 74.4 0203 FEDERAL MEDICARE TAX 37,028 36,120 908 2.5 407,308 386,708 20,600 5.1 444,652 87.0 0204 MEDICAL & HEALTH INSUR 926,436 842,059 84,377 9.1 10,190,796 9,559,802 630,994 6.2 11,117,579 86.0 0205 RETIREMENT CONTRIBUTION 1,900,343 1,784,106 116,237 6.1 25,903,773 24,018,664 1,885,109 7.3 27,804,432 86.4 0206 DEFERRED COMP. CONTRIB 151,783 157,286 5,503- 3.6- 1,669,613 1,581,085 88,528 5.3 1,821,750 86.8 0207 DENTAL INSURANCE 85,428 80,490 4,938 5.8 939,708 881,091 58,617 6.2 1,025,510 85.9 0208 LONG -TERM DISABILITY INS 7,017 6,283 734 10.5 77,187 66,917 10,270 13.3 84,494 79.2 0209 LIFE INSURANCE 20,598 9,745 10,853 52.7 226,578 105,610 120,968 53.4 247,523 42.7 0211 ACCRUED COMPENSATED ABS. 0 4,518- 4,518 .0 150,000 18,190- 168,190 112.1 360,000 5.1- 0212- BENEFIT VACANCY 107,832- 0 107,832 -100.0 1,186,152- 0 1,186,152 -100.0 1,294,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,810,000 2,810,000 0 .0 2,810,000 100.0 EMPLOYEE BENEFITS 3,064,485 2,962,245 TOTAL SALARY AND BENEFITS 5,718,143 5,511,205 102,240 3.3 41,691,835 39,802,570 1,889,265 4.5 44,976,487 88.5 206,938 3.6 70,882,073 66,987,157 3,894,916 5.5 76,820,894 87.2 Ea PREPARED 6/09/15, 16:32:14 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2015 ----- - ----- ------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- ------------------------------- CURRENT ASSETS CASH 809,541.14 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 58,600,000.00 ACCOUNTS RECEIVABLE 70,211.45 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 23,325.98 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,434,647.83 DUE FROM R/E 79,440,083.81 DUE FROM S/I 37,497.96 DUE FROM DEBT FUND 29,290,222.83 TOTAL CURRENT ASSETS 169,995,035.93 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR - TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR - VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RELY WATER .00 ACC DEPR- SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 19,442,163.25 TOTAL NET PROPERTY, PLANT & EQUIPMENT 19,442,163.25 TOTAL ASSETS ------- --- ---- 189,437,199.18 -------- - - ---- -------------- LIABILITIES DUE TO R/E 137,312,439.01 - DUE TO S/I 369.67 - DUE TO DEBT FUND 568,442.29- 0 PREPARED 6/09/15, 16:32:14 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 5/31/2015 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 433,885.09 - SALES TAX PAYABLE .00 REFUNDABLE CONST BONDS 118,758.60 - UNEARNED INTEREST 1,723.40 - PROJECT RETENTION PAYABLE 271,254.49- TOTAL LIABILITIES ------------- 138,706,872.55 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 19,431,558.72 - TOTAL FUND EQUITY 50,730,326.63 - TOTAL LIABILITIES AND FUND EQUITY -- ------ ------ 189,437,199.18 - -------------- -------------- .r PREPARED 6/09/15, 16:18:59 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO --------------------------- ACCOUNT TITLE - ESTIMATE ------- - ---------------------------------------------------------------------------------------------- ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG- COUNTY 0 1,541 1,541 .0 3,700,000 3,787,259 87,259 2.4 3,750,000 101.0 SEWER SERVICE CHARGES 0 1,541 1,541 .0 3,700,000 3,787,259 87,259 2.4 3,750,000 101.0 1500 MAIN LINES INSPECTION 4,083 23,283 19,200 470.2 44,913 220,747 175,834 391.5 49,000 450.5 1600 PLAN REVIEW 1,666 2,115 449 27.0 18,326 72,602 54,276 296.2 20,000 363.0 1900 OVERTIME INSPECTION 750 0 750- 100.0- 8,250 709 7,541- 91.4- 9,000 7.9 3801 RECYCLED WATER 0 0 0 .0 0 1,030,000 1,030,000 .0 260,000 396.2 4000 FACILITIES CAPACITY FEES 490,833 339,237 151,596- 30.9- 5,399,163 5,578,424 179,261 3.3 5,890,000 94.7 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 39,500 4,500- 10.2- 484,000 401,703 82,297- 17.0- 528,000 76.1 4400 CAPACITY USE CHARGE 0 0 0 .0 29,000 113,095 84,095 290.0 29,000 390.0 4500 INTEREST INCOME 23,333 35,284 11,951 51.2 256,663 186,731 69,932- 27.2- 280,000 66.7 4600 TAX REVENUE 0 0 0 .0 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 83 570- 653- 786.7- 913 3,725 2,812 308.0 1,000 372.5 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 12,790 12,790 .0 0 20,533 20,533 .0 0 .0 OTHER REVENUES 564,748 451,639 113,109- 20.0- 14,161,228 15,644,302 1,483,074 10.5 18,531,000 84.4 FUND TOTALS 564,748 453,180 111,568- 19.8- 17,861,228 19,431,561 1,570,333 8.8 22,281,000 87.2 lZ PREPARED 6/08/15, 14:44:45 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7284 TP HAZARD ID /REMEDIATION 125,000 753,600 119,378 96 6,000 1,557 26 0 5,622 7301 TREATMENT PLANT PLANNING 2,448,000 4,084,500 2,238,558 91 371,000 243,700 66 28,659 209,442 7311 TP SAFETY ENHCMNT PH4 REV 100,000 340,000 189,269 189 240,000 149,368 62 6,708 89,269- 7315 PLANT OF THE FUTURE 250,000 450,000 106,831 43 100,000 105,161 105 20,000 143,169 7318 OUTFALL MONITORING PROGRM 50,000 0 16,998 34 0 16,998 0 4,929 33,002 7322 FIRE PROT SYS IMPRVMT PH2 40,000 0 9,557 24 0 9,557 0 5,177 30,443 SUB -TOTAL : 3,013,000 5,628,100 2,680,591 89 717,000 526,341 73 65,473 332,409 ONE -TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 12,838,484 86 6,000,000 4,618,852 77 140,363 2,108,516 7286 CENTR & CAKE PUMP UPGRADE 200,000 4,800,000 5,350 3 800,000 5,350 1 2,000 194,650 7289 POB SEISMIC UPGRADE 190,000 1,297,100 147,826 78 1,000 3,048 305 566 42,174 7291 PUMP /BLOWER SEISMIC UPGRD 555,000 3,836,300 400,788 72 122,000 43,380 36 1,334 154,212 7292 SWITCHGEAR REFURBISHMT -P2 420,000 1,336,800 152,215 36 100,000 32,933 33 187 267,785 7297 WET /DRY SCRUBBER REPLCMT 125,000 7,871,100 35,048 28 200,000 34,085 17 22,116 89,952 7302 PE PUMP REFURB, PH 2 25,000 70,000 24,722 99 1,000 7,879 788 0 278 7304 INSTR & CNTRL -PLC UPGRADE 235,000 758,700 175,670 75 80,000 111,354 139 37,060 59,330 7309 DAF TANKS RENOVATION 1,050,000 690,000 1,048,711 100 500,000 918,420 184 0 1,289 7316 SLUDGE BLENDNG TNK REPAIR 714,450 0 578,914 81 0 551,908 0 359,031 135,536 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 15,407,728 83 7,884,000 6,327,209 80 562,657 3,133,722 RECURRING RENOVATION 7254 TP CATHODIC PROT SYS REPL 600,000 571,300 581,619 97 10,000 32,335 323 4,735 18,381 7265 TP EQUIPMENT REPLACEMENT 1,394,000 1,268,100 1,288,376 92 50,000 180,960 362 2,088 105,624 7310 TP PIPING RENOV. PH 8 250,000 1,750,000 276,327 111 150,000 189,407 126 42,738 26,327- 7319 LABORATORY UPGRD & REPAIR 148,000 438,000 116,876 79 48,000 116,876 244 10,310 31,124 7320 PLANT ENERGY OPTIMIZATION 90,000 90,000 23,382 26 15,000 23,382 156 1,869 66,618 SUB -TOTAL : 2,482,000 4,117,400 2,286,580 92 273,000 542,960 199 61,740 195,420 SUBSTANTIALLY COMPLETE 7308 COGEN CONTROLS UPGRADE 1,383,270 1,300,000 1,340,535 97 60,000 88,257 147 0 42,735 SUB -TOTAL : 1,383,270 1,300,000 1,340,535 97 60,000 88,257 147 0 42,735 UNALLOCATED AUTHORIZATIONS 2,495,250 0 PROGRAM CONTINGENCY 55,300 0 Treatment Plant 27,970,270 46,409,200 21,715,434 78 8,934,000 7,484,767 84 689,870 6,254,836 0 PREPARED 6/08/15, 14:44:45 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 92$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET PREPARED 6/08/15, 14 :44:45 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 92$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 5/31/2015 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET RENOVATION 5982 PIPE BURST BLANKET 828,000 687,200 677,752 82 75,000 25,466 34 2,293 150,248 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 - 372,200 130,177 28 75,000 16,556 22 2,679 341,823 8404 LAFAYETTE SEWER RENOV PH8 2,735,000 2,304,500 2,594,368 95 5,000 159,507 190 46,732 140,632 8405 2013 CIPP PROJECT 2,978,000 2,978,000 2,974,809 100 50,000 258,780 518 218 3,191 8410 CATHODIC PROT SYS REPL 200,000 806,900 200,032 100 50,000 95,167 190 2,554 32- 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 2,221,930 74 2,675,000 1,595,338 60 34,165 798,070 8413 WC SEWER RENOV PH 10 3,884,000 3,373,700 3,741,215 96 2,700,000 2,935,389 109 119,957 142,785 8415 MARTINEZ PH 4 SEWER REN. 823,000 2,276,400 871,315 106 1,700,000 654,578 39 114,910 48,315- 8417 SURVEY MONUMENT INSTALL 150,000 500,700 124,307 B3 50,000 26,048 52 0 25,693 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,350,000 748,068 24 450,000 464,981 103 32,512 2,406,132 8422 WC SEWER RENOV PH 11 100,000 3,150,000 97,895 98 100,000 9,553 10 0 2,105 8423 NO ORINDA SEWER REN. PH 6 150,000 3,250,000 128,260 86 100,000 35,926 36 16,646 21,740 8424 M1 CIPP REHABILITATN PRJ 250,000 3,800,000 149,619 60 800,000 149,619 19 18,405 100,381 8425 CATH. PROT. SYSTEMS PH 1 559,000 500,000 265,545 48 450,000 265,545 59 161,018 293,455 8426 LAFAYETTE SEWER REN.PH 10 205,000 3,505,000 68,334 33 55,000 68,334 124 11,703 136,666 SUB -TOTAL : 19,908,200 37,677,300 15,126,643 76 9,385,000 6,760,787 72 563,792 4,781,557 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 350,000 951,100 364,881 104 250,000 216,482 87 21,321 14,881- 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 283,037 88 140,000 182,719 131 14,812 36,963 SUBTOTAL 1,122,500 3,006,600 876,416 78 600,000 399,201 67 36,133 246,084 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 6,481,000 1,081,801 87 800,000 502,730 63 101,451 168,199 8420 DEVELOPMNT SEWERAGE 1,720,000 3,481,000 1,865,134 108 700,000 845,198 121 97,086 145,134 - SUB -TOTAL 2,970,000 9,962,000 2,946,935 99 1,500,000 1,347,928 90 198,537 23,065 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 611,000 305,000 603,237 99 245,000 436,468 178 4,266 7,763 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 67,678 68 100,000 67,678 68 9,786 32,322 SUB -TOTAL : 11501,000 2,038,500 1,276,436 85 955,000 520,827 55 14,052 224,564 SUBSTANTIALLY COMPLETE �01 PREPARED 6/08/15, 14:44:45 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 92& OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET 5976 DIABLO RENOVATIONS PH2 3,563,000 3,563,000 3,486,444 98 5,000 112,481 250 3,927 76,556 SUB -TOTAL : 3,563,000 3,563,000 3,486,444 98 5,000 112,481 250 3,927 76,556 UNALLOCATED AUTHORIZATIONS 8,163,800 0 PROGRAM CONTINGENCY 207,000 0 Collection System 37,435,500 56,247,400 23,712,874 63 12,445,000 9,141,224 74 816,441 13,722,626 PREPARED 6/08/15, 14:44:45 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8515 2014 -15 EQUIP & VEHICLES 1,017,200 617,200 278,284 27 617,200 278,284 45 9,877 738,916 9999 CAPITAL PROJECT CLEARING 0 38,300 60,020- 0 2,800 21- 1- 0 60,020 SUB -TOTAL : 1,017,200 655,500 218,264 22 620,000 278,263 45 9,877 798,936 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 1,001,400 565,709 66 300,000 120,793 40 17,725 286,291 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 726,960 73 1,000,000 726,960 73 288,962 273,040 8242 CMMS REPLACEMENT 198,000 0 24,223 12 0 24,223 0 9,441 173,777 SUB -TOTAL 2,315,000 7,023,700 1,539,336 67 1,450,000 871,976 60 316,128 775,664 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 103,000 47,616 79 45,000 0 0 0 12,384 8217 CAP IMP PLAN & BUDGET 933,000 1,018,000 900,815 97 100,000 60,419 60 10,201 32,185 8230 CAPITAL LEGAL SERVICES 210,000 407,900 95,207 45 70,000 15,924 23 7,962 114,793 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 173,697 87 3.0,000 12,593 42 0 26,303 8234 BOB IMPROVEMENTS 334,000 944,500 249,939 75 50,000 13,693 27 0 84,061 8236 DISTRICT EASEMENT ACQUIS 140,000 740,000 108,378 77 65,000 49,483 76 0 31,622 8237 BUFFER -& RENTAL PROP. IMP 90,000 279,000 41,713 46 39,000 14,665 38 0 48,287 8239 POD OFFICE IMPROVEMENTS 100,000 490,000 60,547 61 100,000 60,547 61 3,796 39,453 8243 SERVER ROOM RELOC. PROD. 100,000 0 8,005 8 0 8,005 0 4,410 91,995 SUB -TOTAL : 2,167,000 4,439,300 1,685,917 78 499,000 235,329 47 26,369 481,083 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000 544,852 78 700,000 544,852 78 25,710 155,148 SUB -TOTAL : 700,000 3,540,000 544,852 78 700,000 544,852 78 25,710 155,148 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,637,533 100 1,100,000 134,575 12 498 8,467 8223 DISTRICT PROP SAFETY IMP 219,000 279,600 218,769 100 20,000 0 0 0 231 8226 SEISMIC IMPROVEMENTS HOB 5,941,000 5,940,900 5,885,861 99 1,000 38,273 827 882 55,139 SUB -TOTAL : 12,806,000 11,705,500 12,742,163 100 1,121,000 172,848 15 1,380 63,837 COMPLETED PROJECTS 8514 2013 -14 EQUIP & VEHICLES 859,085 859,085 859,085 100 0 401,299 0 0 0 SUB -TOTAL : 859,085 859,085 859,085 100 0 401,299 0 0 0 PREPARED 6/08/15, 14:44:45 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 9219 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 __________________________________________________________ _______________________________ TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET UNALLOCATED AUTHORIZATIONS 847,790 0 PROGRAM CONTINGENCY 73,825 0 General Improvements 20,785,900 28,223,085 17,589,617 85 4,390,000 2,504,567 57 379,464 3,196,283 PREPARED 6/08/15, 14:44:45 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 92$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2015 --------_--'------------------------------------------------------------------------------------------- TYPE RW Recycled Water -------------------- - ------ "' -- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,792,500 1,675,200 1,786,603 100 50,000 86,216 172 4,473 5,897 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 1,396,400 329,666 55 80,000 45,937 57 187 265,334 7306 ZONE 1 RECYCLED WATER 220,000 1,681,000 97,501 44 50,000 62,441 125 10,262 122,499 SUB -TOTAL : 2,907,500 5,059,200 2,489,801 86 182,000 195,686 108 14,922 417,699 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROTECT 3,915,000 4,268,300 3,813,556 97 370,000 115,923 31 6,411 101,444 SUB -TOTAL : 3,915,000 4,268,300 3,813,556 97 370,000 115,923 31 6,411 101,444 UNALLOCATED AUTHORIZATIONS 506,025 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,303,357 86 552,000 311,609 57 21,333 1,053,643 GRAND TOTAL 93,548,670 140,207,185 69,321,282 0 26,321,000 19,442,167 0 1,907,108 24,227,388 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MAY, 2015 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of May, 2015 was 0.285 %. (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 0.281 %. (4) The market value of the portfolio on May 31, 2015 was $58,640,894. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- 1 (1) 43,100,000 46,100,000 (3,000,000) 43,100,000 43,142,622 73.55% 11,088.45 58,485.78 69,574.23 901 Union Bank of CA NCD 12/26/14 07/24/15 54 0.28 2,250,000 2,250,000 2,250,000 2,250,419 3.84% 542.50 2,205.00 2,747.50 902 Toyota Motor Credit Comm Pa 12/26/14 07/24/15 54 0.29 2,250,000 2,250,000 2,250,000 2,250,000 3.84% 561.88 2,283.76 2,845.64 903 Toyota Motor Credit Comm Pa 04/23/15 07/24/15 54 0.12 2,499,233 2,500,000 2,500,000 2,499,367 4.27% 264.08 68.15 332.23 903A FHLB Fed Agency 04/22/15 07/24/15 54 0.76 2,499,526 2,500,000 2,500,000 2,499,850 4.27% 156.82 51.52 208.34 904 Toyota Motor Credit Comm Pa 04127115 07/24/15 54 0.11 2,499,328 2,500,000 2,500,000 2,499,367 4.27% 236.80 30.56 267.36 904A General Electric Comm Pa 04/22/15 07/24/15 54 0.13 2,499,160 2,500,000 2,500,000 2,499,367 4.27% 271.79 89.32 361.11 905 FNMA Fed Agency 04/22/15 08/22/15 73 0.07 999,782 1,000,000 1,000,000 999,900 1.71% 58.51 19.27 77.78 (4) 58,597,030 61,600,000 (3,000,000) 58,600,000 58,640,894 100.00% 13,180.83 63,233.36 76,414.19 (3) (5) (6) 2,898.70 2,898.70 13,180.83 66,132.06 79,312.89 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of May, 2015 was 0.285 %. (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 0.281 %. (4) The market value of the portfolio on May 31, 2015 was $58,640,894. 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 6/09/15, 16:32:14 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 328,055.79 TEMPORARY INVESTMENTS 3,900,000.00 ACCRUED INTEREST A/R 1,825.52 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 369.67 DUE FROM DEBT FUND .00 TOTAL ASSETS -- ----- - -- - - -- 4,230,250.98 ------- -- - - - -- -------------- LIABILITIES DUE TO R/E 50,000.00 - DUE TO SIC 37,497.96 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 25,117.00 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,112,614.96 - 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 1,186,645.17 REVENUE SUMMARY 825,751.40- TOTAL FUND EQUITY 3,117,636.02 - TOTAL LIABILITIES AND FUND EQUITY 4,230,250.98 - -------------- -------------- I PREPARED 06/09/15, 16:16:50 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M • SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M • SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M 7501 INSURANCE RECOVERY - HHW + SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 11/2015 PERIOD ENDING: 05/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance BUDGET 4 2,541 2,130 411- 16.17- 2,541 2,130 411- 16.17- 2,780 76.62 0 165,950 165,950 .00 0 165,950 165,950 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 2,541 168,081 165,540 6,514.76 2,541 168,081 165,540 6,514.76 2,780 6,046.08 6,116 5,111 1,005- 16.43- 6,116 5,111 1,005- 16.43- 6,680 76.51 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 6,116 5,111 1,005- 16.43- 6,116 5,111 1,005- 16.43- 6,680 76.51 2,200 2,559 359 16.32 2,200 2,559 359 16.32 2,410 106.18 0 0 0 .00 0 0 0 .00 0 .00 650,000 650,000 0 .00 650,000 650,000 0 .00 650,000 100.00 0 0 0 .00 0 0 0 .00 33,100 .00 652,200 652,559 359 .06 652,200 652,559 359 .06 685,510 95.19 - ------ - - - - -- 660,857 ------- - - - - -- ------ 825,751 - - - - -- 164,894 --- - - - - -- ------ 24.95 - - - - -- 660,857 ------ - - - - -- ------ 825,751 - - - - -- 164,894 --- - - - - -- ------ 24.95 - - - - -- 694,970 --- - - 118.82 - -- (o PREPARED 06/09/15, 16:16:49 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: 05/31/15 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - --- ANNUAL BUDGET Actual Variance $ Budget Actual Variance g BUDGET $ 45,826 222,759 176,933- 386.10- 45,826 222,759 176,933- 386.10- 50,000 445.52 36,663 22,039 14,624 39.89 36,663 22,039 14,624 39.89 40,000 55.10 22,913 185,944 163,031- 711.52- 22,913 185,944 163,031- 711.52- 25,000 743.78 105,402 430,743 325,341- 308.67- 105,402 430,743 325,341- 308.67- 115,000 374.56 0 0 0 .00 0 0 0 .00 0 .00 45,826 48,382 2,556- 5.58- 45,826 48,382 2,556- 5.58- 50,000 96.76 4,576 0 4,576 100.00 4,576 0 4,576 100.00 5,000 .00 50,402 48,382 2,020 4.01 50,402 48,382 2,020 4.01 55,000 87.97 4,576 0 4,576 100.00 4,576 0 4,576 100.00 5,000 .00 4,576 10,972 6,396- 139.77- 4,576 10,972 6,396- 139.77- 5,000 219.44 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 92.76 100,000 124,362 24,362- 24.36- 100,000 124,362 24,362- 24.36- 100,000 124.36 5,951 5,000 951 15.98 5,951 5,000 951 15.98 6,500 76.92 0 219,318 219,318- .00 0 219,318 219,318- .00 0 .00 490,103 707,520 217,417- 44,36- 490,103 707,520, - - - 217,417- - - - - -- 44.36- -- - - - - - -- ------ 491,500 - - - - -- 143.95 --- - - - - -- ------ - - - --- 645,907 ------- - - - - -- ------ 1,186,645 - - - - -- --- 540,738- - - - - -- ------ 83.72- - - - - -- 645,907 ------ - -- ------ 1,186,645 540,738- 83.72- 661,500 179.39 0 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS MAY, 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 3,903,857 100.00% 944.01 9,089.36 10,033.37 (3) 3,900,000 3,900,000 0 3,900,000 3,903,857 100.00% 944.01 9,089.36 10,033.37 (2) (146.64) (146.64) 944.01 8,942.72 9,886.73 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of May, 2015 was 0.285 %. (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 0.285 %. (4) The market value of the portfolio on May 31, 2015 was $3,903,857. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. IN PREPARED 6/09/15, 16:32:14 2015 STATEMENT OF NET POSITION - PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 11/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2015 ------------------------------------------------------------------------------------------------------------------------7----------- 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 4,856,450.00 BOND ISSUANCE COSTS .00 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 7,754.37 DUE FROM R/E 65,090,815.12 DUE FROM S/C 568,442.29 DUE FROM S/I .00 TOTAL ASSETS -------- - - - - -- 70,523,461.78 LIABILITIES DUE TO R/E 187,119.25 - DUE TO S/C 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- 00-V PREPARED 06/09/15, 16:16:47 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 11/2015 PERIOD ENDING: 05/31/2015 - -- - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 2,750- 3,050- 300- 10.91 2,750- 3,050- 300- 10.91 40,700 7.49- 4600 TAX REVENUE 5,535,647 5,535,647 0 .00 5,535,647 5,535,647 0 .00 5,535,647 100.00 * REVENUE ------ 5,532,897 - - - - -- 5,532,597 300- .01- ------- - 5,532,897 5,532,597 300- .01- 5,576,347 99.22 5,532,897 - - - -- ------ - - - - -- --- - - - - -- ------ 5,532,597 300- .01- - - - - -- 5,532,897 ------ - - - - -- ------ 5,532,597 - - - - -- 300- --- - - - - -- .01- ------ - - - - -- --- 5,576,347 - - 99.22 - - -- PREPARED 06/09/15, 16:17:55 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 11/2015 PERIOD ENDING: 05/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance BUDGET % 1252 RECYC H2O INTEREST EXP 18,258 18,258 0 .00 18,258 18,258 0 .00 18,258 100.00 1253 2009 BOND DEBT EXPENSE 1,011,603 1,011,603 0 .00 1,011,603 1,011,603 0 .00 1,524,227 66.37 * DEBT SERVICE 1,029,861 1,029,862 1- .00 1,029,861 1,029,862 1- .00 1,542,485 ------ - - - - -- --- 66.77 - - - - -- ------ - - - - -- 1,029,861 ------- - - - - -- ------ - - - - -- --- - - 1,029,862 1- - - -- ------ .00 - - - - -- 1,029,861 ------ - - - - -- ------ 1,029,862 - - - - -- 1- --- - - - - -- .00 1,542,485 66.77 0-1