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03.c. Receive June 2015 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT July 21, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO V < ,,� FROM: JAMIE KING_ 4/ SUBJECT: O & M Expense Varance Analysis The following are brief year -to -date variance explanations at major category levels through period ending June, 2015: Expense Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 66,644,599 66,227,623 416,976 Lower due to vacancies. Chemicals 1,605,000 1,425,041 179,959 Lower due to postponement of final purchase of Polymer until next fiscal year to take Utilities 4,861,350 3,650,566 1,210,784 Repairs & Maintenance 4,911,762 3,693,497 1,218,265 Hauling & Disposal 1,040,200 716,500 323,700 Professional & Legal Svc 539,400 389,327 150,073 Outside Services 3,303,021 2,726,057 576,964 Materials & Supplies 2,024,315 1,818,786 205,529 Other Expenses 2,419,448 1,638,886 780,562 advantage of a discount received during a bidding process. Additionally, Polymer consumption has been trending down due to process changes. 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. CSO anticipates a positive variance from crown spraying and root control expenses being under budget. POD has two rotating assembly repairs in the budget and only one repair will occur this fiscal year. Additionally, Cogen maintenance contract has not been finalized reducing expense for the year. 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. No mobile collection for Household Hazardous Waste occurred resulting in a savings of $50,000. Both Professional and Legal expenses are lower than budgeted. Lower mostly due to lower than budgeted expense for Technical Services. All line items for this expense category are lower than budgeted. 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. 3.c. CENTRAL CONTRA COSTA SANITARY DISTRICT July 21, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLOIZZ4 FROM: JAMIE KING t SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending June, 2015: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Recycled Water Facilities Capacity Fees 260,000 1,203,700 943,700 EBMUD recycled water grant. 5,890,000 6,117,339 227,339 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. FINANCIAL STATEMENT SUMMARY Prepared by: J. Weeks June 2015 YEAR -TO -DATE Actual Budget Variance O & M Revenue 86,613 86,232 381 0.4% June 2015 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance — 0 & M Expenses 7,011 ' 7,049 38 83,081 88,199 5,118 0.5% 5.8% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 417 Directors Fees & Expenses 55 Chemicals 180 Utilities 1,211 Repairs & Maintenance 1,218 Hauling & Disposal 324 Professional & Legal 150 Outside Services 577 Materials & Supplies 205 Other Expenses 781 5,118 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 5,118 Sewer Construction %/C AM TA r%ATC Revenue 23,325 Expense 22,292 - Over /Under 1,033 „� TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers, Fed Agencies and CD's; LAIF yield as of June was 0.299 %. PREPARED 7/20/15, 17:19:17 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2015 ----------------------------------------------- `---- ----- ----- ---- --- -- -- --- -- --- ----- --- ----- -- -- --- --- - --------------- --- - --- 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------- -- --- ------ ---- ----- -- --- --- --- CURRENT ASSETS CASH 993,988.68 PETTY CASH 3,400.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 13,835,035.28 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,159.65 ACCOUNTS RECEIVABLE -COBRA 1,629.30 A /R -SSC DIRECT BILL 5,071.13 COMPUTER PURCHASE PROGRAM 15,204.21 DEPOSITS TO BANK ESCROW 100,802.41 PREPAID INSURANCE 1,601.00 PREPAID EXPENSES 965,253.33 PREPAID RETIREMENT 1,521,593.07 SUPPLIES & MATERIAL INV 2,047,193.28 DUE FROM SIC 138,078,698.98 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 6,451,230.50 ACC DEPR- VEHICLES 4,069,876.09 - RECY WATER INFRASTRUCTURE 17,127,656.00 ACCUM DEPRC -RELY WATER 6,527,310.63 - ACC DEPR - SEWAGE COL SYS 57,348,606.23 - ACC DEPR - OUTFALL 3,163,442.65 - CONTRIBUTED SEWER LINES 152,924,871.83 ACC DEPR - CONTRIB ASSETS 53,155,647.08 - CONSTRUCTION IN PROGRESS 27,508,157.78 TOTAL NET PROPERTY, PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES DUE TO SIC 83,270,649.39- 157,812,249.57 609,216,474.96 ------ -- -- - - -- 767,028,724.53 -------------- -------------- ul PREPARED 7/20/15, 17:19:17 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2015 --------------------------------- --- ---- 001 RUNNING EXPENSE ----------- -- ---- --- --- -- -- ---- ----- -- ---- ----- -- --- -- -- --- - - - -- -- - ------------------------------------------------------------------ - ---------------------------------------------------------------------------------------- DUE TO S/I .00 DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 400,718.73 - SALES TAX PAYABLE 7,074.79 - ACCRUED WAGES PAYABLE 1,040,715.07 - 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 .00 UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,009.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 2,429.81 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 9.43 - LIFE INS 91.72 - DELTA DENTAL 236.45 - POST EMP. BENEFIT -OPEB 1,207,678.49 CAFETERIA PLAN PAYABLE 44,594.97 - PERMIT CLEARING 56.00 WORKERS' COMP INS PAYABLE 179,741.64 - ACCRUED COMPENSATED ABS. 4,032,270.85 - REFUNDABLE DEPOSITS 31,430.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - REIMBURSEMENT FEES 124,448.81- 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 .00 153,091,463.59 - 97,645,412.51- 75,301,279.00- 273,030,049.25- 11,299,961.50- 83,081,123.92 86,612,642.35- 153,129,040.25- 613,899,684.28- -------------- 767,028,724.53- -------------- -------------- 0 PREPARED 7/16/15, 15:30:03 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 6/30/2015 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 15,799 47,813 32,014 202.6 189,500 266,851 77,351 40.8 189,500 140.8 2300 SEWER SVC CHRG - COUNTY 1,364,600 1,472,263 107,663 7.9 68,227,800 68,597,223 369,423 .5 68,227,800 100.5 2400 SEWER SVC CHRG- DIRECT 0 14,756 14,756 .0 1,052,800 1,164,658 111,858 10.6 1,052,800 110.6 2500 SEWER SVC CHRG -PRIOR YEAR 1,925- 0 1,925 100.0- 23,100- 5,220- 17,880 77.4- 23,100- 22.6 SEWER SERVICE CHARGES 1,378,474 1,534,832 156,358 11.3 69,447,000 70,023,512 576,512 .8 69,447,000 100.8 2600 SERVICE CHARGES- CONCORD 13,500,000 12,750,000 750,000- 5.6- 13,500,000 12,750,000 750,000- 5.6- 13,500,000 94.4 SERVICE CHARGES - CONCORD 13,500,000 12,750,000 750,000- 5.6- 13,500,000 12,750,000 750,000- 5.6- 13,500,000 94.4 1000 PERMIT /APPLICATION FEES 27,500 48,608 21,108 76.8 330,000 368,756 38,756 11.7 330,000 111.7 1700 SEPTIC TANK DUMPING 5,800 8,778 2,978 51.3 69,600 97,416 27,816 40.0 69,600 140.0 1900 OVERTIME INSPECTION 1,000 2,207 1,207 120.7 12,000 16,014 4,014 33.5 12,000 133.5 2000 SIDE SEWER INSPECTION 45,837 113,750 67,913 148.2 550,000 886,700 336,700 61.2 550,000 161.2 2700 SALES 174 175 1 .6 2,000 1,018 982- 49.1- 2,000 50.9 2900 OTHER SERVICE CHARGES 70,000 101,218 31,218 44.6 150,000 183,641 33,641 22.4 150,000 122.4 3000 INDUSTRIAL PERMIT FEES 7,924 10,259 2,335 29.5 95,000 114,416 19,416 20.4 95,000 120.4 3200 NEW INDUSTRY PERMIT FEES 837 730 107- 12.8- 10,000 5,795 4,205- 42.1- 10,000 58.0 3301 POLLUTION PREVENTION 6,000 4,500 1,500- 25.0- 24,000 21,413 2,587- 10.8- 24,000 89.2 3500 LEASE RENTAL INCOME 46,000 33,301 12,699- 27.6- 566,000 592,762 26,762 4.7 566,000 104.7 3600 PRETREATMENT PROGRAM FINE 2,000 0 2,000- 100.0- 2,000 0 2,000- 100.0- 2,000 .0 3801 RECYCLED WATER 199,500- 86,929- 112,571 56.4- 103,000 155,538 52,538 51.0 103,000 151.0 4300 ANNEXATION CHARGES 2,000 24,250 22,250 112.5 24,000 130,438 106,438 443.5 24,000 543.5 4500 INTEREST INCOME 90,000 99,779 9,779 10.9 90,000 99,270 9,270 10.3 90,000 110.3 5500 STORMWATER PROGRAM 61,250 70,000 8,750 14.3 245,000 287,990 42,990 17.5 245,000 117.5 5600 HOUSE HAZARD WASTE REIMB 851,000 725,809 125,191- 14.7- 895,000 801,570 93,430- 10.4- 895,000 89.6 6000 MISCELLANEOUS INCOME 9,587 18,667 9,080 94.7 115,000 75,174 39,826- 34.6- 115,000 65.4 6400 RIGHT -OF -WAY FEES 174 0 174 - 100.0- 2,000 1,221 779- 39.0- 2,000 61.1 OTHER REVENUES 1,027,583 1,175,102 147,519 14.4 3,284,600 3,839,132 554,532 16.9 3,284,600 116.9 FUND TOTALS 15,906,057 15,459,934 446,123- 2.8- 86,231,600 86,612,644 381,044 .4 86,231,600 100.4 PREPARED 7/20/15, 17:17:06 DIRECTOR MEETING FEES EXPENSE SUMMARY REPORT BY DISTRICT 5,337 0303 BOARD HEALTH BENEFITS PAGE 1 PROGRAM /GM275L 0402 LIME 100% OF YEAR LAPSED POLYMER 68,344 ACCOUNTING PERIOD 12/2015 5,837 CENTRAL CONTRA COSTA SANITARY DISTRICT OTHER CHEMICALS PERIOD ENDING: 6/30/2015 17,924 OBJ - -------------- - - ------- - - - - - - - -- - -- --------------------- - -- MONTH -TO- DATE------- - - - - -- --- --- - ----------- - ----------- ------- -------- - - - - -- YEAR -TO- DATE--- ----- - ------ - - - -- ---- -- - ANNUAL ---- -- NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 197,418 218,591 21,173- 10.7- 2,368,609 2,162,658 205,951 8.7 2,368,609 91.3 0102 SALARIES & WAGES-NON MGMT 2,110,102 2,149,937 39,835- 1.9- 25,319,409 24,047,711 1,271,698 5.0 25,319,409 95.0 0103 SALARIES & WAGES -COMP ABS 25,000 12,073 12,927 51.7 300,000 262,252 37,748 12.6 300,000 87.4 0105 OVERTIME 80,009 105,262 25,253- 31.6- 958,128 939,103 19,025 2.0 958,128 98.0 0106 STANDBY PAID 18,436 20,947 2,511- 13.6- 221,023 233,370 12,347- 5.6- 221,023 105.6 0110 SALARY VACANCY 45,783- 0 45,783 -100.0 549,000- 0 549,000 -100.0 549,000- .0 SALARIES & WAGES 2,385,182 2,506,810 121,628- 5.1- 28,618,169 27.,645,094 973,075 3.4 28,618,169 96.6 0201 WORKERS' COMPENSATION INS 42,245 213,756 171,511- 406.0- 504,377 591,363 86,986- 17.2- 504,377 117.2 0202 STATE UNEMPLOYMENT INSUR 7,5000 7,500 100.0 30,000 22,324 7,676 25.6 30,000 74.4 0203 FEDERAL MEDICARE TAX 33,596 34,548 952- 2.8- 400,644 392,737 7,907 2.0 400,644 98.0 0204 MEDICAL & HEALTH INSUR 882,117 895,655 13,538- 1.5- 10,582,456 10,080,583 501,873 4.7 10,582,456 95.3 0205 RETIREMENT CONTRIBUTION 1,709,952 1,636,551 73,401 4.3 25,517,180 24,258,502 1,258,678 4.9 25,517,180 95.1 0206 DEFERRED COMP. CONTRIB 136,943 147,301 10,358- 7.6- 1,640,588 1,611,685 28,903 1.8 1,640,588 98.2 0207 DENTAL INSURANCE 81,198 77,046 4,152 5.1 971,098 922,686 48,412 5.0 971,098 95.0 0208 LONG -TERM DISABILITY INS 6,547 5,646 901 13.8 76,199 66,338 9,861 12.9 76,199 87.1 0209 LIFE INSURANCE 19,796 9,249 10,547 53.3 234,846 108,979 125,867 53.6 234,846 46.4 0211 ACCRUED COMPENSATED ABS. 210,000 413,745 203,745- 97.0- 360,000 395,555 35,555- 9.9- 360,000 109.9 0212 BENEFIT VACANCY 107,848- 0 107,848 -100.0 1,294,000- 0 1,294,000 -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 3,022,046 0250 CAPITALIZED ADM OVERHEAD 317,307 - CAPITALIZED ADM OVERHEAD 317,307- TOTAL LABOR CHARGES 5,089,921 0301 DIRECTOR MEETING FEES 5,439 0302 BOARD TRAINING AND CONF 5,337 0303 BOARD HEALTH BENEFITS 5,885 DIRECTOR FEES & EXPENSES 16,661 0402 LIME 29,174 0403 POLYMER 68,344 0404 BOILER CHEMICALS 5,837 0406 OTHER CHEMICALS 43,337 0407 HYPOCHLORITE 17,924 CHEMICALS 164,616 3,433,497 254,630 - 254,630- 5,685,677 4,744 1,508 4,764 11,016 13,691 15,162 2,663 59,367 25,561 116,444 0501 ELECTRICAL 182,784 48,833 0502 NATURAL GAS 395,806 173,868 0503 LAND -FILL GAS 75,000 61,111 0504 WATER 8,465 13,011 0505 TELEPHONE 26,734 38,106 411,451- 13.6- 41,833,388 41,260,752 572,636 1.4 41,833,388 98.6 62,677- 19.8 3,806,958- 2,678,223- 1,128,735- 29.6 3,806,958- 70.4 ^l 62,677- 19.8 3,806,958- 2,678,223- 1,128,735- 29.6 3,806,958- 70.4 595,756- 11.7- 66,644,599 66,227,623 695 12.8 65,224 3,829 71.7 64,000 1,121 19.0 70,576 5,645 33.9 199,800 15,483 53.1 350,000 53,182 77.8 450,000 3,174 54.4 70,000 16,030- 37.0- 520,000 7,637- 42.6- 215,000 48,172 29.3 1,605,000 133,951 73.3 1,593,100 221,938 56.1 2,396,500 13,889 18.5 450,000 4,546- 53.7- 101,250 11,372- 42.5- 320,500 52,765 28,489 63,587 144,841 322,205 282,869 83,252 538,278 198,437 1,425,041 963,034 2,027,854 296,328 86,520 276,830 416,976 .6 66,644,599 99.4 12,459 19.1 65,224 80.9 35,511 55.5 64,000 44.5 6,989 9.9 70,576 90.1 54,959 27.5 199,800 72.5 27,795 7.9 350,000 92.1 167,131 37.1 450,000 62.9 13,252- 18.9- 70,000 118.9 18,278- 3.5- 520,000 103.5 16,563 7.7 215,000 92.3 179,959 11.2 1,605,000 88.8 630,066 39.5 1,593,100 60.5 368,646 15.4 2,.396,500 84.6 153,672 34.1 450,000 65.9 14,730 14.5 101,250 85.5 43,670 13.6 320,500 86.4 UTILITIES 688,789 334,929 353,860 51.4 4,861,350 3,650,566 1,210,784 24.9 4,861,350 75.1 PREPARED 7/20/15, 17:17:06 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 ' OBJ - ------- -- -- ---- - - -- - - - - -- - ------- - - - ---------- -- - -- MONTH -TO- - -------------------------- DATE------- - - - - -- - - -------- - - - - -- - - -- -- - ---- YEAR -TO- -- -------- DATE-------- - - - - -- ----- ANNUAL ----- NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 6,450 8,375 1,925- 29.8- 77,400 43,726 33,674 43.5 77,400 56.5 0602 VEHIC /EQUIP REPAIR MAINT 11,674 14,773 3,099- 26.5- 140,000 128,787 11,213 8.0 140,000 92.0 0603 GENERAL REPAIRS & MAINT 90,441 72,786 17,655 19.5 1,084,500 885,047 199,453 18.4 1,084,500 81.6 0604 OUTSIDE REPAIRS & MAINT. 251,050 144,577 106,473 42.4 3,010,851 1,992,007 1,018,844 33.8 3,010,851 66.2 0605 COMPUTER REPAIRS & MAINT 43,707 52,068 8,361- 19.1- 584,011 621,790 37,779- 6.5- 584,011 106.5 0606 REAL PROPERTY REPAIRS 1,250 3,433 2,183- 174.6- 15,000 22,140 7,140- 47.6- 15,000 147.6 REPAIRS & MAINTENANCE 404,572 296,012 108,560 26.8 4,911,762 3,693,497 1,218,265 24.8 4,911,762 75.2 0701 ASH REMOVAL 12,674 15,933 3,259- 25.7- 152,000 142,162 9,838 6.5 152,000 93.5 0702 SLUDGE REMOVAL 2,087 0 2,087 100.0 25,000 4,701 20,299 81.2 25,000 18.8 0703 GRIT REMOVAL 7,500 0 7,500 100.0 90,000 8,637 81,363 90.4 90,000 9.6 0704 JANITORIAL & REFUSE REMOV 24,158 3,976 20,182 83.5 289,500 269,268 20,232 7.0 289,500 93.0 0705 SPOILS REMOVAL 50 0 50 100.0 30,000 146 29,854 99.5 30,000 .5 0706 HAZARDOUS WASTE DISPOSAL 33,660 6,959 26,701 79.3 403,700 291,586 112,114 27.8 403,700 72.2 0707 MOBILE COLLECTION -HHW 4,174 0 4,174 100.0 50,000 0 50,000 100.0 50,000 .0 HAULING & DISPOSAL 84,303 26,868 57,435 68.1 1,040,200 716,500 323,700 31.1 1,040,200 68.9 0801 PROFESSIONAL SERVICES 11,979 17,708 5,729- 47.8- 143,550 98,223 45,327 31.6 143,550 68.4 0802 LEGAL SERVICES -BOARD 6,674 6,565 109 1.6 80,000 66,632 13,368 16.7- 80,000 83.3 0803 LEGAL SERVICES -STAFF 26,396 21,434 4,962 18.8 315,850 224,472 91,378 28.9 315,.850 71.1 PROFESSIONAL & LEGAL SERV 45,049 45,707 658- 1.5- 539,400 389,327 150,073 27.8 539,400 72.2 0901 OUTSIDE SAFETY SERVICES 8,459 2,420 6,039 71.4 101,200 37,272 63,928 63.2 101,200 36.8 0902 TECHNICAL SERVICES 232,989 155,537 77,452 33.2 2,794,020 2,336,270 457,750 16.4 2,794,020 83.6 0903 DATA PROCESSING SERVICES 25 0 25 100.0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 12,798 1,161 11,637 90.9 311,400 287,548 23,852 7.7 311,400 92.3 0905 REPROGRAPHIC SERVICES 687 0 687 100.0 8,101 1,818 6,283 77.6 8,101 22.4 0906 RECRUITMENT 7,337 1,354 5,983 81.5 88,000 63,149 24,851 28.2 88,000 71.8 OUTSIDE SERVICES 262,295 160,472 101,823 38.8 3,303,021 2,726,057 576,964 17.5 3,303,021 82.5 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 15,132 12,862 2,270 15.0 180,880 163,204 17,676 9.8 180,880 90.2 1102 GASOLINE, OIL & FUEL 22,674 15,002 7,672 33.8 272,000 223,115 48,885 18.0 272,000 82.0 1103 OPERATING SUPPLIES 103,866 157,557 53,691- 51.7- 1,244,610 1,196,185 48,425 3.9 1,244,610 96.1 1104 OPERATING FUEL 2,750 2,249 501 18.2 33,000 12,142 20,858 63.2 33,000 36.8 1105 LABORATORY SUPPLIES 12,973 16,052 3,079- 23.7- 155,500 153,383 2,117 1.4 155,500 98.6 1106 SAFETY SUPPLIES 11,649 9,584 2,065 17.7 - 138,325 70,757 67,568 48.8 138,325 51.2 1108 INVENTORY OVER /SHORT 0 12,338 12,338- .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 169,044 225,644 56,600- 33.5- 2,024,315 1,818,786 205,529 10.2 2,024,315 89.8 1201 RENTS & LEASES 9,149 5,317 3,832 41.9 170,501 131,224 39,277 23.0 170,501 77.0 1202 PUBLIC AGENCY FEES 19,795 1,270 18,525 93.6 487,410 473,968 13,442 2.8 487,410 97.2 1203 PUBLIC INFORMATION 28,060 44,624 16,564- 59.0- 336,500 305,215 31,285 9.3 336,500 90.7 ��'7J PREPARED 7/20115, 17:17:06 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 OBS ---------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 1204 TUITION REIMBURSEMENT 5,149 1,495 3,654 71.0 61,370 24,200 37,170 60.6 - 61,370 39.4 1205 TECH TRAIN, CONF & MEETS 37,344 24,460 12,884 34.5 446,995 240,066 206,929 46.3 446,995 53.7 1206 CERTIFICATION & LICENSES 2,034 1,104 930 45.7 24,023 17,044 6,979 29.1 24,023 70.9 1207 CLAIMS 50 0 50 100.0 501 0 501 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,791 218 2,573 92.2 32,073 17,768 14,305 44.6 32,073 55.4 1209 MILEAGE REIMBURSEMENTS 897 1,039 142- 15.8- 9,840 7,796 2,044 20.8 9,840 79.2 1210 PUBLIC NOTICES 523 811 288- 55.1- 6,100 5,444 656 10.8 6,100 89.2 1211 OUTSIDE ORGANIZATION FEES 6,923 16,060 11,137- 160.9- 362,664 337,377 25,287 7.0 362,664 93.0 1212 EMPLOYEE MEMBERSHIPS 3,465 4,277 812- 23.4- 40,271 36,005 4,266 10.6 40,271 89.4 1213 MISCELLANEOUS 3,259 5,655 2,396- 73.5- 37,700 42,159 4,459- 11.8- 37,700 111.8 1214 ELECTION EXPENSE 0 0 0 .0 350,000 620 349,380 99.8 350,000 .2 1216 PROFESSIONAL EXP REIMB 4,462 0 4,462 100.0 53,500 0 53,500 100.0 53,500 .0 OTHER EXPENSES 123,901 108,330 15,571 12.6 2,419,448 1,638,886 780,562 32.3 2,419,448 67.7 NET EXPENSES 7,049,151 7,011,099 38,052 .5 88,198,895 83,081,124 5,117,771 5.8 88,198,895 94.2 TOTAL EXPENSE 7,049,151 7,011,099 38,052 .5 88,198,895 83,081,124 5,117,771 5.8 88,198,895 94.2 U PREPARED 7/20/15, 17:17:05 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE --- - -- ---------------------- BUDGET -- ----------------- ACTUAL ----- VARIANCE - ----- - - -- - -- % -- BUDGET ------ - ---------------------- ACTUAL VARIANCE - ----- % - - - --------------- BUDGET % ---- SALARIES & WAGES 464,200 456,593 7,607 1.6 5,569,575 5,102,958 466,617 8.4 5,569,575 91.6 EMPLOYEE BENEFITS 1,081,686 1,781,202 699,516- 64.7- 14,531,129 14,405,534 125,595 .9 14,531,129 99.1 CAPITALIZED ADM OVERHEAD 4,307- 653- 3,654- 84.8 51,673- 14,802- 36,871- 71.4 51,673- 28.6 DIRECTOR FEES & EXPENSES 16,661 11,016 5,645 33.9 199,800 144,841 54,959 27.5 199,800 72.5 UTILITIES 8,212 20,268 12,056- 146.8- 98,500 76,581 21,919 22.3 98,500 77.7 REPAIRS & MAINTENANCE 33,656 56,328 22,672- 67.4- 463,300 493,961 30,661- 6.6- 463,300 106.6 PROFESSIONAL & LEGAL SERV 35,906 37,264 1,358- 3.8- 430,300 287,169 143,131 33.3 430,300 66.7 OUTSIDE SERVICES 107,468 71,704 35,764 33.3 1,447,000 1,375,716 71,284 4.9 1,447,000 95.1 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,810 20,757 6,947- 50.3- 165,005 112,913 52,092 31.6 165,005 68.4 OTHER EXPENSES 50,573 56,013 5,440- 10.8- 973,390 465,272 508,118 52.2 973,390 47.8 ADMINISTRATION 1,807,865 2,510,492 702,627- 38.9- 24,476,326 23,100,143 1,376,183 5.6 24,476,326 94.4 SALARIES & WAGES 517,514 550,649 33,135- 6.4- 6,209,497 6,297,738 88,241- 1.4- 6,209,497 101.4 EMPLOYEE BENEFITS 509,198 423,421 85,777 16.B 7,198,311 7,338,923 140,612- 2.0- 7,198,311 102.0 CAPITALIZED ADM OVERHEAD 292,480- 240,998- 51,482- 17.6 3,509,606- 2,506,166- 1,003,440- 28.6 3,509,606- 71.4 UTILITIES 15,783 8,629 7,154 45.3 189,000 160,264 28,736 15.2 189,000 84.8 REPAIRS & MAINTENANCE 16,376 9,383 6,993 42.7 196,061 170,526 25,535 13.0 196,061 87.0 HAULING & DISPOSAL 39,296 7,569 31,727 80.7 471,200 306,560 164,640 34.9 471,200 65.1 PROFESSIONAL & LEGAL SERV 8,295 8,097 198 2.4 99,100 90,578 8,522 8.6 99,100 91.4 OUTSIDE SERVICES 74,343 63,029 11,314 15.2 891,500 762,358 129,142 14.5 891,500 85.5 MATERIALS & SUPPLIES 17,099 14,287 2,812 16.4 204,110 168,924 35,186 17.2 204,110 82.8 OTHER EXPENSES 22,346 16,560 5,786 25.9 280,376 179,471 100,905 36.0 280,376 64.0 ENGINEERING 927,770 860,626 67,144 7.2 12,229,549 12,969,176 739,627- 6.0- 12,229,549 106.0 SALARIES & WAGES 464,712 501,384 36,672- 7.9- 5,575,455 5,579,509 4,054- .1- 5,575,455 100.1 EMPLOYEE BENEFITS 504,900 418,360 86,540 17.1 7,056,781 6,830,018 226,763 3.2 7,056,781 96.8 CAPITALIZED ADM OVERHEAD 9,939- 1,677- 8,262- 83.1 119,158- 38,429- 80,729- 67.7 119,158- 32.3 UTILITIES 11,434 17,342 5,908- 51.7- 136,900 134,083 2,817 2.1 136,900 97.9 REPAIRS & MAINTENANCE 151,726 34,050 117,676 77.6 1,820,151 1,086,582 733,569 40.3 1,820,151 59.7 HAULING & DISPOSAL 7,637 1,034- 8,671 113.5 121,000 74,831 46,169 38.2 121,000 61.8 PROFESSIONAL & LEGAL SERV 424 173 251 59.2 5,000 5,419 419- 8.4- 5,000 108.4 OUTSIDE SERVICES 6,794 3,758 3,036 44.7 81,121 42,397 38,724 47.7 81,121 52.3 MATERIALS & SUPPLIES 62,956 98,790 35,834- 56.9- 754,900 757,363 2,463- .3- 754,900 100.3 OTHER EXPENSES 10,330 7,591 2,739 26.5 184,970 141,255 43,715 23.6 184,970 76.4 COLLECTION SYSTEM OPS. 1,210,974 1,078,737 132,237 10.9 15,617,120 14,613,028 1,004,092 6.4 15,617,120 93.6 SALARIES & WAGES 857,394 913,854 56,460- 6.6- 10,287,397 9,664,529 622,868 6.1 10,287,397 93.9 EMPLOYEE BENEFITS 852,654 733,455 119,199 14,0 12,002,739 11,558,872 443,867 3.7 12,002,739 96.3 CAPITALIZED ADM OVERHEAD 10,076- 11,302- 1,226 12.2- 120,494- 117,409- 3,085- 2.6 120,494- 97.4 CHEMICALS 129,616 72,406 57,210 44.1 1,165,000 1,001,431 183,569 15.5 1,185,000 84.5 UTILITIES 610,093 246,749 363,344 59.6 3,917,900 2,811,654 1,106,246 28.2 3,917,900 71.8 REPAIRS & MAINTENANCE 183,597 188,489 4,892- 2.7- 2,201,800 1,710,837 490,963 22.3 2,.201,800 77.7 HAULING & DISPOSAL 36,783 19,445 17,338 47.1 441,000 326,283 114,717 26.0 441,000 74.0 PROFESSIONAL & LEGAL SERV 424 173 251 59.2 5,000 6,161 1,161- 23.2- 5,000 123.2 OUTSIDE SERVICES 67,428 19,109 48,319 71.7 808,300 490,643 317,657 39.3 808,300 60.7 MATERIALS & SUPPLIES 71,192 87,702 16,510- 23.2- 852,500 753,495 99,005 11.6 852,500 88.4 OTHER EXPENSES 37,387 27,310 10,077 27.0 941,895 819,384 122,511 13.0 941,895 87.0 PREPARED 7/20/15, 17:17:05 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 --- - -- --- -- ----- ----- ----- -- --- -- - --- - - - - -- ---------- ---- ---- ----- - - --- -- --------------------------- ------------- 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 2,836,492 81,362 73,608 505- 35,000 43,267 19,217 587 6,262 3,987 3,265 266,050 2,297,390 84,330 77,059 0 44,038 41,941 7,762 888 2,872 4,108 856 263,854 7,049,151 7,011,099 539,102 19.0 32,523,037 29,025,880 2,968- 3.6- 976,245 3,451- 4.7- 1,044,428 505 -100.0 6,027 9,038- 25.8- 420,000 1,326 3.1 519,050 11,455 59.6 230,450 301- 51.3- 7,000 3,390 54.1 75,100 121- 3.0- 47,800 2,409 73.8 38,817 1,000,360 1,127,405 1,417 423,610 467,984 231,591 8,826 54,943 26,091 33,504 2,196 .8 3,352,863 3,372,897 3,497,157 10.8 32,523,037 89.2 24,115- 2.5- 976,245 102.5 82,977- 7.9- 1,044,428 107.9 4,610- 76.5 6,027- 23.5 3,610- .9- 420,000 100.9 51,066 9.8 519,050 90.2 1,141- .5- 230,450 100.5 - 1,826- 26.1- 7,000 126.1 20,157 26.8 75,100 73.2 21,709 45.4 47,800 54.6 5,313 13.7 38,817 86.3 20,034- .6- 3,352,863 100.6 38,052 .5 88,198,695 83,081,124 5,117,771 5.8 88,198,895 94.2 ols PREPARED 7/20/15, 17:17:06 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 ' OBJ -- -- - ----- - ----------------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- ------- - - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ----------------------------------------- ACCOUNT TITLE BUDGET ------- ACTUAL ---- ------ VARIANCE -------- % - - - - -- BUDGET - ---------------------------------------------------------- ACTUAL VARIANCE % BUDGET °s 0101 SALARIES & WAGES- MGMNT. 197,418 218,591 21,173- 10.7- 2,368,609 2,162,658 205,951 8.7 2,368,609 91.3 0102 SALARIES & WAGES -NON MGMT 2,110,102 2,149,937 39,835- 1.9- 25,319,409 24,047,711 1,271,698 5.0 25,319,409 95.0 0103 SALARIES & WAGES -COMP ABS 25,000 12,073 12,927 51.7 300,000 262,252 37,748 12.6 300,000 87.4 0105 OVERTIME 80,009 105,262 25,253- 31.6- 958,128 939,103 19,025 2.0 958,128 98.0 0106 STANDBY PAID 18,436 20,947 2,511- 13.6- 221,023 233,370 12,347- 5.6- 221,023'105.6 0110 SALARY VACANCY 45,783- 0 45,783 -100.0 549,000- 0 549,000 -100.0 549,000- .0 0150 CAPITALIZED SALARIES 263,235 210,280 52,955 20.1 3,157,731 2,223,381 934,350 29.6 3,157,731 70.4 O1S1 OVERTIME 10,600 1,007 9,593 90.5 126,507 34,213 92,294 73.0 126,507 27.0 0152 SALARY VACANCY 4,848- 0 4,848 -100.0 58,000- 0 58,000 -100.0 58,000- .0 SALARIES & WAGES 2,654,169 2,718,097 63,928- 2.4- 31,844,407 29,902,688 1,941,719 6.1 31,844,407 93.9 0201 WORKERS' COMPENSATION INS 44,023 214,762 170,739- 387.8- 524,547 603,320 78,773- 15.0- 524,547 115.0 0202 STATE UNEMPLOYMENT INSUR 7,500 0 7,500 100.0 30,000 22,324 7,676 25.6 30,000 74.4 0203 FEDERAL MEDICARE TAX 37,344 37,503 159- .4- 444,652 424,214 20,438 4.6 444,652 95.4 0204 MEDICAL & HEALTH INSUR 926,783 931,869 5,086- .5- 11,117,579 10,491,664 625,915 5.6 11,117,579 94.4 0205 RETIREMENT CONTRIBUTION 1,900,659 1,776,945 123,714 6.5 27,804,432 25,795,611 2,008,821 7.2 27,804,432 92.8 0206 DEFERRED COMP. CONTRIB 152,137 159,522 7,385- 4.9- 1,821,750 1,740,607 81,143 4.5 1,821,750 95.5 0207 DENTAL INSURANCE - 85,802 80,533 5,269 6.1 1,025,510 961,620 63,890 6.2 1,025,510 93.8 0208 LONG -TERM DISABILITY INS 7,307 6,283 1,024 14.0 84,494 73,196 11,298 13.4 84,494 86.6 0209 LIFE INSURANCE 20,945 9,816 11,129 53.1 247,523 115,425 132,098 53.4 247,523 46.6 0211 ACCRUED COMPENSATED ABS. 210,000 413,745 203,745- 97.0- 360,000 395,555 35,555- 9.9- 360,000 109.9 0212 BENEFIT VACANCY 107,848- 0 107,848 -100.0 1,294,000- 0 1,294,000 -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 3,284,652 3,630,978 346,326- 10.5- 44,976,487 43,433,536 TOTAL SALARY AND BENEFITS 5,938,821 6,349,075 410,254- 6.9- 76,820,894 73,336,224 1,542,951 3.4 44,976,487 96.6 3,484,670 4.5 76,820,894 95.5 o PREPARED 7/20/15, 17:19:17 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM2631- ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2015 002 SEWER CONSTRUCTION ---- - ------------- - ------------------------------------------------------------------------------- ------------------------- ---- - - CURRENT ASSETS CASH 908,727.43 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 54,600,000.00 ACCOUNTS RECEIVABLE 2,819,623.58 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 34,593.50 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,380,181.01 DUE FROM R/E 83,270,649.39 DUE FROM S/I 37,497.96 DUE FROM DEBT FUND 29,300,434.28 TOTAL CURRENT ASSETS 172,641,212.08 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 22,291,639.20 TOTAL NET PROPERTY, PLANT & EQUIPMENT 22,291,639.20 TOTAL ASSETS - - -- ----- - - - - -- 194,932,851.28 -------- - -- - -- -------------- LIABILITIES DUE TO R/E 138,078,698.98 - DUE TO S/I 571.28 - DUE TO DEBT FUND 707,234.69- is PREPARED 7/20/15, 17:19:17 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION -- ----- ------ ------ -- ---- -- ---------------------------------------- -- ------- --- -- ---- -- --- -- -- ---- - ------------------------------- ACCOUNTS PAYABLE 1,216,295.83 - SALES TAX PAYABLE 1,139.86 - REFUNDABLE CONST BONDS 111,978.60 - UNEARNED INTEREST 753.26 - PROJECT RETENTION PAYABLE 192,113.75 - TOTAL LIABILITIES 140,308,786.25 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 31,298,767.91 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 23,325,297.12 - TOTAL FUND EQUITY 54,624,065.03 - ---------- ---- TOTAL LIABILITIES AND FUND EQUITY 194,932,851.28 - -------------- -------------- it PREPARED 7/16/15, 15:30:03 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 --------------------------------------------------------------------- -- --- ------ -- ---- -------- -- - --- - ------------------------------ 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 SEWER SERVICE CHARGES 1500 MAIN LINES INSPECTION 1600 PLAN REVIEW 1900 OVERTIME INSPECTION 3801 RECYCLED WATER 4000 FACILITIES CAPACITY FEES 4100 REBATES TO DISTRICT 4200 PUMP ZONE FEES 4400 CAPACITY USE CHARGE 4500 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB -MISC 4800 OTHER GOVT REV -CAL TRANS 5400 OTHER GOVT REV - CONCORD 6000 MISCELLANEOUS INCOME 6127 CAD REIMBURSEMENT 6507 ALHAMBRA VLY ASSESSMENTS OTHER REVENUES 50,000 50,000 4,087 1,674 750 260,000 490,837 0 44,000 0 23,337 240,000 0 0 3,305,000 87 0 0 4,369,772 84,872 84,872 12,327 8,223 52 173,700 538,915 0 41,161 0 88,319- 545,597 0 0 2,590,000 0 0 12,790- 3,808,866 FUND TOTALS 4,419,772 3,893,738 34,872 69.7 3,750,000 3,872,132 34,872 69.7 3,750,000 3,872,132 8,240 201.6 49,000 233,074 6,549 391.2 20,000 80,825 698- 93.1- 9,000 761 86,300- 33.2- 260,000 1,203,700 48,078 9.8 5,890,000 6,117,339 0 .0 0 13,941 2,839- 6.5- 528,000 442,864 0 .0 29,000 113,095 111,656- 478.5- 280,000 98,412 305,597 127.3 8,160,000 8,547,689 0 .0 0 0 0 .0 0 0 715,000 -21.6- 3,305,000 2,590,000 87- 100.0- 1,000 3,725 0 .0 0 0 12,790- .0 0 7,743 560,906- 12.8- 18,531,000 19,453,168 122,132 3.3 3,750,000 103.3 122,132 3.3 3,750,000 103.3 184,074 375.7 49,000 475.7 60,825 304.1 20,000 404.1 8,239- 91.5- 9,000 8.5 943,700 363.0 260,000 463.0 227,339 3.9 5,890,000 103.9 13,941 .0 0 .0 85,136- 16.1- 528,000 83.9 84,095 290.0 29,000 390.0 181,588- 64.9- 280,000 35.1 387,689 4.8 8,160,000 104.8 0 .0 0 .0 0 .0 0 .0 715,000- 21.6- 3,305,000 78.4 2,725 272.5 1,000 372.5 0 .0 0 .0 7,743 .0 0 .0 922,168 5.0 18,531,000 105.0 526,034- 11.9- 22,281,000 23,325,300 1,044,300 4.7 22,281,000 104.7 012- PREPARED 7/20/15, 17:17:25 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 -------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant --- --- ------ -- -- ---- -- -- - -- - --- 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 REGULATORY COMPL & SAFETY 7284 TP HAZARD ID /REMEDIATION 125,000 753,600 119,378 96 61000 1,557 26 0 5,622 7301 TREATMENT PLANT PLANNING 2,448,000 4,084,500 2,267,326 93 371,000 272,470 73 28,770 180,674 7311 TP SAFETY ENHCMNT PH4 REV 340,000 340,000 191,442 56 240,000 151,541 63 2,171 148,558 7315 APPLE) RESEARCH & INNOVATN 250,000 450,000 106,831 43 100,000 105,161 105 0 143,169 7318 OUTFALL MONITORING PROGRM 50,000 0 26,479 53 0 26,479 0 9,479 23,521 7322 FIRE PROT SYS IMPRVMT PH2 40,000 0 11,796 30 0 11,796 0 2,238 28,204 SUB -TOTAL : 3,253,000 5,628,100 2,723,252 84 717,000 569,004 79 42,658 529,748 ONE-TIME RENOVATION 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 13,713,083 92 6,000,000 5,493,455 92 874,603 1,233,917 7286 CENTR & CAKE PUMP UPGRADE 200,000 4,800,000 9,297. 5 800,000 9,297 1 3,944 190,703 7291 PUMP /BLOWER SEISMIC UPGRD 555,000 3,836,300 403,713 73 122,000 46,303 38 2,925 151,287 7292 SWITCHGEAR REFURBISHMT -P2 420,000 1,336,800 184,862 44 100,000 65,584 66 32,651 235,138 7297 WET SCRBR CAUSTIC INJ SYS 125,000 7,871,100 69,764 56 200,000 68,801 34 34,716 55,236 7304 INSTR & CNTRL -PLC UPGRADE 235,000 758,700 175,694 75 80,000 111,378 139 24 59,306 7316 SLUDGE BLENDNG TNK REPAIR 714,450 0 683,885 96 0 656,879 0 104,976 30,565 7317 PLANT CNTRL SYS NET UPGD 80,000 320,000 0 0 80,000 0 0 0 80,000 SUB -TOTAL : - 17,276,450 33,306,600 15,240,298 88 7,382,000 6,451,697 87 1,053,839 2,036,152 RECURRING RENOVATION 05 7310 TP PIPING RENOV. PH 8 300,000 1,750,000 288,777 96 150,000 201,855 135 12,443 11,223 7319 LABORATORY UPGRD & REPAIR 148,000 438,000 122,777 83 48,000 122,777 256 5,901 25,223 7320 PLANT ENERGY OPTIMIZATION 90,000 90,000 24,780 28 15,000 24,780 165 1,397 65,220 SUBTOTAL 538,000 2,278,000 436,334 81 213,000 349,412 164 19,741 101,666 COMPLETED PROJECTS 7254 TP CATHODIC PROT SYS REPL 600,000 598,049 598,049 100 0 48,761 0 16,428 1,951 7265 TP EQUIPMENT REPLACEMENT 1,394,000 1,288,762 1,288,762 93 0 181,346 0 381 105,238 7289 POB SEISMIC UPGRADE 190,000 147,826 147,826 78 0 3,048 0 0 42,174 7302 PE PUMP REFURB, PH 2 25,000 24,722 24,722 99 0 7,879 0 0 278 7308 COGEN CONTROLS UPGRADE 1,383,270 1,390,232 1,390,232 101 0 137,954 0 49,697 6,962- 7309 DAF TANKS RENOVATION 11050,000 1,049,476 1,049,476 100 0 919,185 0 765 524 SUB -TOTAL : 4,642,270 4,499,067 4,499,067 97 0 1,298,173 0 67,271 143,203 UNALLOCATED AUTHORIZATIONS 2,205,250 0 PROGRAM CONTINGENCY 55,300 0 Treatment Plant 27,970,270 45,711,767 22,898,951 82 8,312,000 8,666,286 104 1,183,509 5,071,319 PREPARED 7/20/15, 17:17:25 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 ________________________________________________________________________________________________________ TYPE TP Treatment Plant _______________________________ 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 PTO THIS FY YEAR YTD _______________________________ MONTH BUDGET PREPARED 7/20/15, 17:17:25 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 100$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 ----------------------------------------------------------------------------------------------------------- TYPE CS Collection System -------------------- --- - ---- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET RENOVATION 5982 PIPE BURST BLANKET 928,000 687,200 679,586 73 75,000 27,300 36 1,834 248,414 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 472,000 372,200 134,650 29 75,000 21,028 28 4,471 337,350 8404 LAFAYETTE SEWER RENOV PH8 2,735,000 2,304,500 2,596,369 95 5,000 161,506 230 2,000 138,631 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,422,700 2,232,376 74 2,675,000 1,605,788 60 10,442 787,624 8413 WC SEWER RENOV PH 10 3,884,000 3,373,700 3,761,081 97 2,700,000 2,955,256 110 19,868 122,919 8415 MARTINEZ PH 4 SEWER REN. 981,000 2,276,400 957,943 98 1,700,000 741,206 44 86,627 23,057 8417 SURVEY MONUMENT INSTALL 150,000 500,700 125,855 84 50,000 27,597 55 1,549 24,145 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,350,000 1,175,510 37 450,000 692,423 198 427,438 1,978,690 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 6 650,000 3,250,000 158,447 24 100,000 66,112 66 30,188 491,553 8424 M1 CIPP REHABILITATN PRJ 2,776,000 3,800,000 405,185 15 800,000 405,185 51 255,565 2,310,815 8425 OATH. PROT. SYSTEMS PH 1 559,000 500,000 472,892 85 450,000 472,892 105 207,346 86,108 8426 LAFAYETTE SEWER REN.PH 10 205,000 3,505,000 138,668 68 55,000 138,668 252 70,327 66,332 SUB -TOTAL : 20,014,200 33,892,400 13,069,474 65 9,285,000 7,524,514 81 1,117,655 6,944,726 REGL /COMP /URGNT /PLNG /SAFE 5962 5993 MANHOLE REMOT LVL MONITOR FORCEMAIN ASSESSMENT 325,500 127,000 350,700 304,800 131,963 96,535 41 76 120,000 90,000 0 0 0 0 0 0 193,537 30,465 8418 COL.SYS. MODELING UPGRADE 400,000 951,100 367,173 92 250,000 218,774 88 2,292 32,827 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 304,442 95 140,000 204,124 146 21,405 15,558 SUB -TOTAL 1,172,500 3,006,600 900,113 77 600,000 422,898 71 23,697 272,387 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 6,481,000 1,125,472 90 800,000 546,400 68 43,671 124,528 8420 DEVELOPMNT SEWERAGE 1,967,000 3,481,000 1,966,168 100 700,000 946,232 135 101,029 832 SUB -TOTAL : 3,217,000 9,962,000 3,091,640 96 1,500,000 1,492,632 100 144,700 125,360 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 611,000 305,000 606,169 99 245,000 439,400 179 2,931 4,831 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 93,445 93 100,000 93,445 93 25,769 6,555 SUB -TOTAL 1,501,000 2,038,500 1,305,135 87 955,000 549,526 58 28,700 195,865 COMPLETED PROJECTS 5976 DIABLO RENOVATIONS PH2 3,563,000 3,489,704 3,489,704 98 0 115,740 0 3,258 73,296 6405 2013 CIPP PROJECT 2,978,000 2,974,809 2,974,809 100 0 258,780 0 0 3,191 PREPARED 7/20/15, 17:17:25 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 1003 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 _______________________________________________________________________________________________________________________________________ TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIH EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 8410 CATHODIC PROT SYS REPL 200,000 200,032 200,032 100 0 95,167 0 0 32- SUB -TOTAL 6,741,000 6,664,545 6,664,545 99 0 469,687 0 3,258 76,455 UNALLOCATED AUTHORIZATIONS 4,682,800 0 PROGRAM CONTINGENCY 107,000 0 Collection System 37,435,500 55,564,045 25,030,907 67 12,340,000 10,459,257 85 1,318,010 12,404,593 ®RO PREPARED 7/20/15, 17:17:25 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 100} OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 TYPE GI General Improvements _ _ ____________ __ _ _ _ _ _ _ ____ _--- -_ - - -- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8515 2014 -15 EQUIP & VEHICLES 1,017,200 617,200 309,284 30 617,200 309,284 50 31,000 707,916 9999 CAPITAL PROJECT CLEARING 0 38,300 59,999- 0 2,800 0 0 21 59,999 SUB -TOTAL _ 1,017,200 655,500 249,285 25 620,000 309,284 50 31,021 767,915 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 1,001,400 576,336 68 300,000 131,420 44 10,627 275,664 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 5,500,000 856,203 86 11000,000 856,203 86 129,243 143,797 8242 CMMS REPLACEMENT 198,000 0 40,980 21 0 40,980 0 16,758 157,020 SUBTOTAL 2,315, 000 7,023,700 1,695,963 73 1,450,000 1,028,603 71 156,628 619,037 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 103,000 47,616 79 45,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 407,900 95,472 46 70,000 16,189 23 266 114,528 8233 CSOD FACILITY IMPROVEMENT 200,000 456,900 173,697 87 30,000 12,593 42 0 26,303 8234 HOB IMPROVEMENTS 334,000 944,500 275,901 83 50,000 39,655 79 25,962 58,099 8236 DISTRICT EASEMENT ACQUIS 140,000 740,000 110,088 79 65,000 51,193 79 1,710 29,912 8237 BUFFER & RENTAL PROP. IMP 279,000 279,000 41,713 15 39,000 14,665 38 0 237,287 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 63,221 13 100,000 63,221 63 2,675 426,779 ^ 8243 SERVER ROOM RELOC. PROJ. 100,000 0 35,263 35 0 35,263 0 27,257 64,737 ' t 8246 SUN EDISON PWR PURCH AGMT 73,000 0 0 0 0 0 0 0 73,000 SUB -TOTAL : 1,886,000 3,421,300 .842,971 45 399,000 232,779 58 57,870 1,043,029 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 700,000 3,540,000 589,184 84 700,000 589,184 84 44,333 110,816 SUB -TOTAL : 700,000 3,540,000 589,184 84 700,000 589,184 84 44,333 110,816 ' SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 5,485,000 6,637,533 100 1,100,000 134,575 12 0 8,467 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 5,910,213 100 11000 62,621 262 24,349 30,787 SUB -TOTAL 12,806,000 11,705,500 12,766,515 100 1,121,000 197,196 18 24,349 39,485 COMPLETED PROJECTS 8217 CAP IMP PLAN & BUDGET 933,000 902,379 902,379 97 0 61,979 0 1,560 30,621 8514 2013-14 EQUIP & VEHICLES 859,085 859,085 859,085 100 0 401,299 0 0 0 SUB -TOTAL : 1,792,085 1,761,464 1,761,464 99 0 463,278 0 1,560 30,621 PREPARED 7/20/15, 17:17:25 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 ________________________________________________________________________________________________________ _______________________________ TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET UNALLOCATED AUTHORIZATIONS 268,790 0 PROGRAM CONTINGENCY 825 0 General Improvements 20,785,900 28,107,464 17,905,382 86 4,290,000 2,820,324 66 315,761 2,880,518 1$ PREPARED 7/20/15, 17:17:25 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2015 TYPE RW Recycled Water _ __________ ____________ __ __ _ __ _ ___ _ __ _______ ____ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD - ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE - PTD THIS FY YEAR YTD _______ MONTH ____ __ __________________ BUDGET URBAN LANDSCAPING 7259 RECYCLED WATER PLANNING 1,792,500 1,675,200 1,786,893 100 50,000 86,503 173 288 5,607 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 1,396,400 330,593 56 80,000 46,866 59 928 264,407 7306 ZONE 1 RECYCLED WATER 395,000 1,681,000 112,941 29 50,000 77,878 156 15,440 282,059 SUB -TOTAL : 3,082,500 5,059,200 2,506,458 81 182,000 212,339 117 16,656 576,042 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,965,000 4,268,300 3,829,112 97 370,000 131,482 36 15,554 135,888 SUB -TOTAL : . 3,965,000 4,268,300 3,829,112 97 370,000 131,482 36 15,554 135,888 UNALLOCATED AUTHORIZATIONS 281,025 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,327,500 6,335,570 86 552,000 343,821 62 32,210 1,021,430 GRAND TOTAL 93,548,670 138,710,776 72,170,810 0 25,494,000 22,291,688 0 2,849,490 21,377,860 0 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE, 2015 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2015 was 0.299 %. (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 0.290 %. OtP (4) The market value of the portfolio on June 30, 2015 was $54,613,273. 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) 39,100,000 43,100,000 (4,000,000) 39,100,000 39,114,701 71.61% 10,198.77 69,574.23 79,773.00 901 Union Bank of CA NCD 12/26/14 07/24/15 24 0.28 2,250,000 2,250,000 2,250,000 2,250,150 4.12% 525.00 2,747.50 3,272.50 902 Toyota Motor Credit Comm Pa 12/26/14 07/24/15 24 0.29 2,250,000 2,250,000 2,250,000 2,250,000 4.12% 543.75 2,845.64 3,389.39 903 Toyota Motor Credit Comm Pa 04/23/15 07/24/15 24 0.12 2,499,233 2,500,000 2,500,000 2,499,516 4.58% 255.56 332.23 587.79 903A FHLB Fed Agency 04122/15 07/22/15 22 0.76 2,499,526 2,500,000 2,500,000 2,499,925 4.58% 156.25 208.34 364.59 904 Toyota Motor Credit Comm Pa 04127115 07124115 24 0.11 2,499,328 2,500,000 2,500,000 2,499,516 4.58% 229.17 267.36 496.53 904A General Electric Comm Pa 04/22/15 07124/15 24 0.13 2,499,160 2,500,000 2,500,000 2,499,516 4.58% 270.83 361.11 631.94 905 FNMA Fed Agency 04/22/15 08/12/15 43 0.07 999,782 1,000,000 1,000,000 999,950 1.83% 58.33 77.78 136.11 (4) 54,597,030 58,600,000 (4,000,000) 54,600,000 54,613,273 100.00% 12,237.66 76,414.19 88,651.85 (3) (5) (6) 2,898.70 2,898.70 12,237.66 79,312.89 91,550.55 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2015 was 0.299 %. (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 0.290 %. OtP (4) The market value of the portfolio on June 30, 2015 was $54,613,273. 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 7/20/15,17:19:17 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L EMPLOYMENT /POLLUTION RISK ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT 1,078,529.79- ^ '' AS OF 6/30/2015 ---- ---- ---- -- ----- -- --- -- - - ---- ---- - - - --- - ---- - - -- -- ------------------------------------------------------------------------- 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ EXPENDITURE SUMMARY -- -- CURRENT ASSETS 826,811.45- CASH 275,088.67 TEMPORARY INVESTMENTS 3,900,000.00 ACCRUED INTEREST A/R 2,783.96 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM S/C 571.28 DUE FROM DEBT FUND .00 TOTAL ASSETS -- ---- -- ---- -- 4,178,443.91 ----- ----- ---- -------------- LIABILITIES ' DUE TO R/E 50,000.00 - DUE TO S/C 37,497.96 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 69,496.58 - SALES TAX PAYABLE 59.61 - GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,157,054.15 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 1,283,951.48 REVENUE SUMMARY 826,811.45- TOTAL FUND EQUITY 3,021,389.76- -- ---- -- -- - - -- TOTAL LIABILITIES AND FUND EQUITY 4,178,443.91 - -------------- -------------- PREPARED 07/16/15, 14:26:22 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 ACCOUNf'ING PERIOD 12/2015 PERIOD ENDING: 06/30/2015 - - - - -- MONTH -TO -DATE -- - - - - -- -- - --- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance k Budget Actual Variance k BUDGET k 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 PREPARED 07/16/15, 14:25:22 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 12/2015 PERIOD ENDING: 06/30/15 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance % Budget Actual Variance % BUDGET 50,000 280,619 230,619- 461.24- 50,000 280,619 230,619- 461.24- 50,000 561.24 40,000 33,635 6,365 15.91 40,000 33,635 6,365 15.91 40,000 84.09 25,000 185,944 160,944- 643.78- 25,000 185,944 160,944- 643.78- 25,000 743.78 115,000 500,198 385,198- 334.95- 115,000 500,198 385,198- 334.95- 115,000 434.95 0 0 0 .00 0 0 0 .00 0 .00 50,000 48,691 1,309 2.62 50,000 48,691 1,309 2.62 50,000 97.38 51000 0 5,000 100.00 5,000 0 5,000 100.00 5,000 .00 55,000 48,691 6,309 11.47 55,000 48,691 6,309 11.47 55,000 88.53 5,000 0 5,000 100.00 5,000 0 5,000 100.00 5,000 .00 5,000 38,454 33,.454- 669.08- 5,000 38,454 33,454- 669.08- 5,000 769.08 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 6,500 5,000 1,500 23.08 6,500 5,000 1,500 23.08 6,500 76.92 0 219,377 219,377- .00 0 219,377 219,377- .00 0 .00 491,500 735,062 243,562- 49.55- 491,500 735,062 243,562- 49.55- 491,500 - - -- 149.55 --- - - - - -- ------ - - - - -- 661,500 ------- - - - - -- ------ 1,283,951 - - - - -- --- 622,451- - - 94.10- - - -- ------ - - - - -- 661,500 ------ - - - - -- ------ 1,283,951 - - - - -- 622,451- --- - - 94.10- - - -- ------ - - 661,500 194.10 L!'yJ CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JUNE, 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 3,901,466 100.00% 958.44 10,033.37 10,991.81 (3) 3,900,000 3,900,000 0 3,900,000 3,901,466 100.00% 958.44 10,033.37 10,991.81 (2) (146.64) (146.64) 958.44 9,886.73 10,845.17 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of June, 2015 was 0.299 %. (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 0.299 %. (4) The market value of the portfolio on June 30, 2015 was $3,901,466. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 7/20/15, 17:19:17 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 12/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6/30/2015 -------------- -- ----------------------- ------ 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 53,405.00 DUE FROM R/E 65,090,815.12 DUE FROM SIC 707,234.69 DUE FROM S/I .00 TOTAL ASSETS ---- ---- - - - --- 70,707,904.81 LIABILITIES DUE TO R/E 187,119.25 - DUE TO SIC 29,300,434.28 - DUE TO S/I .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 533,384.52 - BONDS PAYABLE 36,010,000.00 - BOND ACR INTEREST PAYABLE 621,846.67 - DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 66,652,784.72 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,523,127.54 REVENUE SUMMARY 5,578,247.63 - TOTAL FUND EQUITY 4,055,120.09 - TOTAL LIABILITIES AND FUND EQUITY - 70,707_904_81- ��1 /J PREPARED 07/20/15, 17:10:59 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 13/2015 PERIOD ENDING: 06/30/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance % BUDGET t 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 40,700 42,601 1,901 4.67 40,700 42,601 1,901 4.67 40,700 104.67 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 5,576,347 5,578,248 1,901, .03 5,576,347 5,578,248 1,901 .03 5,576,347 100.03 ------ - - - - -- 5,576,347 ------- - - - - -- ---- ----- - -- --- - -- 5,578,248 1,901 --- ------ .03 - - -- -- 5,576,347 ------ - ----- 5,578,248 1,901 .03 5,576,347 100.03 G�v PREPARED 07/16/15, 16:59:46 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 12/2015 PERIOD ENDING: 06/30/2015 - - - - -- MONTH- TO-DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 1252 RECYC H2O INTEREST EXP 18,258 0 0 .00 18,258 18,258 0 .00 18,258 100.00 1253 2009 BOND DEBT EXPENSE 1,524,227 0 0 .00 1,524,227 1,504,869 19,358 1.27 1,524,227 98.73 * DEBT SERVICE 1,542,485 0 0 .00 1,542,485 1,523,128 19,357 1.25 1,542,485 --- 98.75 - - - - -- ------ - - - - -- 1,542,485 ------- - - - - -- ------ - - - - -- --- - - 0 0 - - -- .00 ------ - - - - -- 1,542,485 ------ - - - - -- ------ 1,523,128 -- - - -- 19,357 --- - - - - -- 1.25 ------ ----- 1,542,485 98.75 0