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HomeMy WebLinkAbout06. Pre-Audit Financial Statements(01 Central Contra Costa Sanitary District August 5, 2015 TO: FINANCIAL STATEMENT RECIPIENTS FROM: CHRIS THOMAS, SENIOR ACCOUNTANT C:5r SUBJECT: PRE -AUDIT (PERIOD 13) JUNE 2015 FINANCIAL STATEMENTS Several entries to the FY 2014 -15 books have been made in preparation for the upcoming year -end audit. We make these adjustments in what we call our pre -audit adjustment period (Period 13) in the SunGard system. The attached financials contain the results that our external auditors will receive when they are on -site this month. Please focus on the year -to -date information provided. Figures in the month -to -date columns only reflect adjustments made in the pre -audit Period 13. The following reports are provided: • Spreadsheets showing differences between pre -audit financial statements • Statement of Net Position (Balance Sheets) • Revenue Summaries • Expense at District level • Expense at Department level • Salary & Benefit Reports • Capital Improvement Budget Reports • Temporary Investments Issued Period 12 and Period 13 June Our external auditors may choose to propose audit adjustments if significant, which will be reflected in the official audited financial statements. If you have any questions, please call me at ext. 191. C:\ USERS\JKING.CCCSD\APPDATA\LOCAL \MICROSOFT \WINDOWS \TEMPORARY INTERNET FILES \CONTENT.OUTLOOK \LMC833C7\JUNE PER 13 MEMO 2015 8.5.15.DOC CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS OPERATIONS AND MAINTENANCE (RUNNING EXPENSE FUND) PRELIMINARY JUNE 30, 2015 ISSUED ON 07/16/15 TO PRE -AUDIT JUNE 2015 ISSUED ON 0815/15 ne Results Variance Explanations PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: final billing adjustments (Concord, HHW, Recycled H2O and all other) $ 249,562 Interest Income (Interest earned on the balance left from Prefunding to CCCERA) 66,943 All Other 6,589 Rounding (2) $ 323,092 <a> PERIOD 13 EXPENSE ADJUSTMENTS: June 2015 issued 07116115 June 2015 issued 08105115 Salary and Benefits $ (122,992) Repairs & Maintenance PERIOD 12 PERIOD 13 115,467 VARIANCE Operations & Maintenance Outside Services 161,178 Other Expenses 36,628 Director Fees & Expenses REVENUE: $ 86,612,644 $ 86,935,736 $ 323,092 <a> EXPENSE: ADMIN $ 23,100,143 23,217,028 $ 116,885 ENG 12, 969,176 13,200, 973 231,797 CSO 14,613,028 14,747,828 134,800 POD 29,025,880 29,507,720 481,840 PS 3,372,897 3,452,680 79,783 TOTAL $ 83,081,124 $ 84,126,229 $ 1,045,105 <b> REVENUE OVER EXPENSE $ 3,531,520 $ 2,809,507 $ (722 013) Variance Explanations PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: final billing adjustments (Concord, HHW, Recycled H2O and all other) $ 249,562 Interest Income (Interest earned on the balance left from Prefunding to CCCERA) 66,943 All Other 6,589 Rounding (2) $ 323,092 <a> PERIOD 13 EXPENSE ADJUSTMENTS: Additional Expense Accruals & Adjustments: Salary and Benefits $ (122,992) Repairs & Maintenance 180,057 Materials & Supplies 115,467 Hauling & Disposal 168,201 Outside Services 161,178 Other Expenses 36,628 Director Fees & Expenses 3,608 Chemicals & Utilities 456,634 Rounding 6 $ 1,045,105 <b> O &M Year -To -Date Bottom -line Results PERIOD 12 PERIOD 13 Budgeted Revenue over Expense $ (1,967,295) $ (1,967,295) Actual Revenue over Expense $ 3,531,520 $ 2,809,507 ce - Budget to Actual $ 5,498,815 $ 4,776,802 Favorable Savings from Budget 8/5/20155:18 PM N:Wccounting \GMTEMP1 Tinancials and Closing \Per 12 to Per 13 2015 CENTRAL CONTRA COSTA SANITARY DISTRICT COMPARISON OF FINANCIAL STATEMENTS & YEAR -END RESULTS SEWER CONSTRUCTION FUND PRELIMINARY JUNE 30, 2015 ISSUED ON 07/16/15 TO PRE -AUDIT JUNE 2015 ISSUED ON 08/5/15 (Month of June Results June 2015 issued 07116115 June 2015 issued 08105115 PERIOD 12 PERIOD 13 VARIANCE REVENUE: $ 23,325,300 $ 23,572,364 $ 247,064 <a> CAPITAL EXPENDITURES: $ 22,291,688 $ 23,254,205 $ 962,517 <b> REVENUE OVER $ 1,033,612 $ 318,159 $ (715,453) Variance Explanations PERIOD 13 REVENUE ADJUSTMENTS: Adjust Concord Capital Bill accrual from Period 12 All Other Rounding PERIOD 13 EXPENSE ADJUSTMENTS: All Other Project Charges: TP Projects CS Projects GI Projects RW Projects Rounding Capital Year -To -Date Bottom -line Results $ 307,491 (60,427) zo Z4 /,Ub4 <a> 2,026 787,243 169,137 4,113 (2) $ 962,517 <b> PERIOD 12 PERIOD 13 Budgeted Revenue over Expense $ (2,798,000) $ (2,798,000) Actual Revenue over Expense $ 1,033,612 $ 318,159 Variance - Budget to Actual $ 3,831,612 $ 3,116,159 Favorable Savings from Budget 8/6/20151:14 PM N:\Accounting \GMTEMP1 \Financials and Closing \Per 12 to Per 13 2015 PREPARED 8/03/15, 9:30:29 2015 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF �"'I �L) /is -- - -- ------- - - --- ------- --- -- - - ----------------------------------- ------------------ 001 RUNNING EXPENSE CURRENT ASSETS CASH 1,014,002.98 PETTY CASH 3,400.00 PAYROLL CLEARING 1,500.00 ACCOUNTS RECEIVABLE 14,030,579.13 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 966,657.33 PREPAID RETIREMENT 1,588,535.83 SUPPLIES & MATERIAL INV 2,079,434.58 DUE FROM SIC 138,252,398.98 DUE FROM S/I 50,000.00 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 158,302,095.78 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 ACCUM. DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR- BUILDINGS 10,387,225.71 - TREATMENT PLANT 320,717,418.06 ACC DEPR- TREATMENT PLANT 200,602,861.01 - PUMPING STATIONS 56,046,562.93 ACC DEPR - PUMPING STATIONS 28,643,263.31 - SEWAGE COLLECTION FACIL 331,167,382.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,886,006.89 ACC DEPR -FURN & EQUIP 7,049,850.66 - VEHICLES 6,883,133.50 ACC DEPR- VEHICLES 4,418,386.18 - RECY WATER INFRASTRUCTURE 19,065,139.00 ACCUM DEPRC -RECY WATER - 7,276,986.60 - ACC DEPR - SEWAGE COL SYS 61,147,638.75 - ACC DEPR - OUTFALL 3,314,406.94 - CONTRIBUTED SEWER LINES 153,091,463.83 ACC DEPR- CONTRIB ASSETS 55,204,676.89 - CONSTRUCTION IN PROGRESS 13,958,645.83 TOTAL NET PROPERTY, PLANT & EQUIPMENT 609,718,478.78 TOTAL ASSETS 768,020,574.56 --- ----- ------ LIABILITIES DUE TO SIC 83,385,165.80- PREPARED 8/03/15, 9:30:29 2015 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF �130/1<- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 21,187.04 - DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 1,606,196.85 - SALES TAX PAYABLE 8,851.86 - ACCRUED WAGES PAYABLE 1,040,715.18 - 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 OTHER PAYROLL WITHHOLDING .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 1,206,765.25 CAFETERIA PLAN PAYABLE 44,594.97 - PERMIT CLEARING 162.00 WORKERS' COMP INS PAYABLE 55,837.08 - 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 ------------- 154,340,892.68 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 CONTRIBUTED SEWER LINES 153,091,463.59 - CAPITAL COST SHARING 97,645,412.51 - STATE & FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 273,532,053.07 - AVAILABLE FUND BALANCE 11,299,961.50 - EXPENDITURE SUMMARY 84,126,223.80 REVENUE SUMMARY 86,935,736.01- TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 613,679,681.88- -------------- 768,020,S'74.S6- -------------- PREPARED 8/03/15, 9:50:03 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: - ------------------------------------ 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 0 15,799- 100.0- 189,500 266,851 77,351 40.8 189,500 140.8 2300 SEWER SVC CHRG - COUNTY 1,364,600 0 1,364,600- 100.0- 68,227,800 68,597,223 369,423 .5 68,227,800 100.5 2400 SEWER SVC CHRG- DIRECT 0 0 0 .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 0 1,378,474- 100.0- 69,447,000 70,023,512 576,512 .8 69,447,000 100.8 2600 SERVICE CHARGES - CONCORD 13,500,000 185,229 13,314,771- 98.6- 13,500,000 12,935,229 564,771- 4.2- 13,500,000 95.8 SERVICE CHARGES - CONCORD 13,500,000 185,229 13,314,771- 98.6- 13,500,000 12,935,229 564,771- 4.2- 13,500,000 95.8 1000 PERMIT /APPLICATION FEES 27,500 115 27,385- 99.6- 330,000 368,871 38,871 11.8 330,000 111.8 1700 SEPTIC TANK DUMPING 5,800 0 5,800- 100.0- 69,600 97,416 27,816 40.0 69,600 140.0 1900 OVERTIME INSPECTION 1,000 0 1,000- 100.0- 12,000 16,014 4,014 33.5 12,000 133.5 2000 SIDE SEWER INSPECTION 45,837 0 45,837- 100.0- 550,000 886,700 336,700 61.2 550,000 161.2 2700 SALES 174 0 174- 100.0- 2,000 1,018 982- 49.1- 2,000 50.9 2900 OTHER SERVICE CHARGES 70,000 0 70,000 - 100.0- 150,000 183,641 33,641 22.4 150,000 122.4 3000 INDUSTRIAL PERMIT FEES 7,924 0 7,924- 100.0- 95,000 114,416 19,416 20.4 95,000 120.4 3200 NEW INDUSTRY PERMIT FEES 837 0 837- 100.0- 10,000 5,795 4,205- 42.1- 10,000 58.0 3301 POLLUTION PREVENTION 6,000 5,142 858- 14.3- 24,000 26,555 2,555 10.6 24,000 110.6 3500 LEASE RENTAL INCOME 46,000 0 46,000 - 100.0- 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- 18,675 218,175 109.4- 103,000 174,213 71,213 69.1 103,000 169.1 4300 ANNEXATION CHARGES 2,000 7,048 5,048 252.4 24,000 137,486 113,486 472.9 24,000 572.9 4500 INTEREST INCOME 90,000 66,943 23,057- 25.6- 90,000 166,213 76,213 84.7 90,000 184.7 5500 STORMWATER PROGRAM 61,250 19,529 41,721- 68.1- 245,000 307,518 62,518 25.5 245,000 125.5 5600 HOUSE HAZARD WASTE REIMB 851,000 20,987 830,013- 97.5- 895,000 822,556 72,444- 8.1- 895,000 91.9 6000 MISCELLANEOUS INCOME 9,587 574- 10,161- 106.0- 115,000 74,600 40,400- 35.1- 115,000 64.9 6400 RIGHT -OF -WAY FEES 174 0 174- 100.0- 2,000 1,221 779- 39.0- 2,000 61.1 OTHER REVENUES 1,027,583 137,865 889,718- 86.6- 3,284,600 3,976,995 692,395 21.1 3,284,600 121.1 FUND TOTALS 15,906,057 323,094 15,582,963- 98.0- 86,231,600 86,935,736 704,136 .8 86,231,600 100.8 l% PREPARED 8/03/15, 9:35:33 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY ---------------------------------- DISTRICT PERIOD ENDING: ✓ L%,J C 021 -------- - -- -- ---- ------- ------ MONTH -TO- DATE------- - - - - -- - ------------------------------------------------ -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE a BUDGET ACTUAL VARIANCE 11 BUDGET I; 0101 SALARIES & WAGES- MGMNT. 197,418 -0 197,418 100.0 2,368,609 2,162,658 205,951 8.7 2,368,609 91.3 0102 SALARIES & WAGES -NON MGMT 2,.110,102 0 2,110,102 100.0 25,319,409 24,047,711 1,271,698 5.0 25,319,409 95.0 0103 SALARIES & WAGES -COMP ABS 25,000 0 25,0.00 100.0 300,000 262,252 37,748 12.6 300,000 87.4 0105 OVERTIME 80,009 0 80,009 100.0 958,128 939,103 19,025 2..0 958,128 98.0 0106 STANDBY PAID 18,436 0 18,436 100.0 221,023 233,370 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 0 2,385,182 100.0 28,618,169 27,645,094 973,075 3.4 28,618,169 96.6 0201 WORKERS' COMPENSATION INS 42,245 123,905- 166,150 393.3 504,377 467,460 36,917 7.3 504,377 92.7 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 33,596 0 33,596 100.0 400,644 392,737 7,907 2.0 400,644 98.0 0204 MEDICAL & HEALTH INSUR 882,117 0 882,117 100.0 10,582,456 10,080,583 501,873 4..7 10,.582,456 95.3 0205 RETIREMENT CONTRIBUTION 1,709,952 0 1,709,952 100.0 25,517,180 24,258,502 1,258,678 4.9 25,517,180 95.1 0206 DEFERRED COMP. CONTRIB 136,943 0 136,943 100.0 1,640,588 1,611,685 28,903 1.8 1,640,588 98.2 0207 DENTAL INSURANCE 81,198 0 81,198 100.0 971,098 922,686 48,412 5.0 971,098 95.0 0208 LONG -TERM DISABILITY INS 6,547 0 6,547 100.0 76,199 66,338 9,861 12.9 76,199 87.1 0209 LIFE INSURANCE 19,796 0 19,796 100.0 234,846 108,979 125,867 53.6 234,846 46.4 0211 ACCRUED COMPENSATED ABS. 210,000 0 210,000 100.0 360,000 395,555 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 0 913 913- .0 2,810,000 2,810,913 913- .0 2,810,000 100.0 EMPLOYEE BENEFITS 3,022,046 122,992- 3,145,038 104.1 41,833,388 41,137,762 695,626 1.7 41,833,.388 98.3 0250 CAPITALIZED ADM OVERHEAD 317,307- 0 317,307 -100.0 3,806,958- 2,678,223- 1;128,735- 29.6 3,806,958- 70.4 CAPITALIZED ADM OVERHEAD 317,307- 0 317,307 -100.0 3,806,958- 2,678,223- 1,128,735- 29.6 3,806,958- 70.4 TOTAL LABOR CHARGES 5,089,921 122,992- 5,212,913 102.4 66,644,5.99 66,104,633 539,966 .8 6.6,644,599 99.2 0301 DIRECTOR MEETING FEES 5,439 0 5,439 100.0 65,224 52,765 12,459 19.1 65,224 80.9 0302 BOARD TRAINING AND CONF 5,337 3,608 1,729 32.4 64,000 32,097 31,903 49.8 64;000 50.2 0303 BOARD HEALTH BENEFITS 5,885 0 5,885 100.0 70,576 63,587 6,989 9.9 70,576 90.1 DIRECTOR FEES & EXPENSES 16,661 3,608 13,053 78.3 199,800 148,449 51,351 25.7 199,800 74.3 0402 LIME 29,174 14,080 15,094 51.7 350,000 336,284 1.3,716 3.9 350,000 96.1 0403 POLYMER 68,344 3,757 64,587 94.5 450,000 286,626 163,374 36.3 450,000 63.7 0404 BOILER CHEMICALS 5,837 20,783 14,946- 256..1- 70,000 104,035 34,035- 48.6- 70,.000 148.6 0406 OTHER CHEMICALS 43,337 26,791 16,546 38.2 520,000 565,068 45,068- 8.7- 520,000 108.7 0407 HYPOCHLORITE 17,924 10,751 7,173 40.0 215,000 209,188 5,812 2.7 215,000 97.3 CHEMICALS 164,616 76,162 88,454 53.7 1,605,000 1,501,201 103,799 6.5 1,605,000 93.5 0501 ELECTRICAL 182,784 163,574 19,210 10.5 1,593,100 1,126,608 466,492 29.3 1,593,100 70.7 0502 NATURAL GAS 395,806 171,085 224,721 56.8 2,396,500 2,198,938 197,562 8.2 2,396,500 91.8 0503 LAND -FILL GAS 75,000 30,813 44,187 58.9 450,000 327,141 122,859 27.3 450,000 72.7 0504 WATER 8,465 379 8,086 95.5 101,250 86,898 14,352 14.2 101,250 85.8 0505 TELEPHONE 26,734 14,621 12,113 45.3 320,500 291,451 29,049 9.1 320,500 90.9 UTILITIES 688,789 380,472 308,317 44..8 4,861,350 4,031,036 830,314 17.1 4,861,350 82.9 PREPARED 8/03/15, 9:35:33 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: : 'G= � --------------------------------------------- OBJ ------- - - - - - - - - -- -- MONTH -TO- DATE------- - - - - - - -��'`�- - - - - -- --------------------------------------------------- -- ------ - - - - -- YEAR -TO- DATE --------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE % BUDGET s 0601 OUTSIDE VEH /EQUIP REPAIR 6,450 646 5,804 90.0 77,400 44,372 33,028 42.7 77,400 57.3 0602 VEHIC /EQUIP REPAIR MAINT 11,674 7,736 3,938 33.7 140.,000 136,523 3,477 2.5 140,000 97.5' 0603 GENERAL REPAIRS & MAINT 90,441 30,284 60,157 66.5 1,084,500 915,330 169,170 15.6 1,084,500 84.4 0604 OUTSIDE REPAIRS & MAINT. 251,050 136,243 114,807 45.7 3,010,851 2,128,251 882,600 29.3 3,010,851 70.7 0605 COMPUTER REPAIRS & MAINT 43.,707 4,348 39,359 90.1 584,011 626,138 42,127- 7.2- 584,011 107.2 0606 REAL PROPERTY REPAIRS 1,250 800 450 36.0 15,000 22,940 7,940- 52.9- 15,000 15.2.9 REPAIRS & MAINTENANCE 404,572 180,057 224,515. 55.5 4,911,762 3,873,554 1,038,208 21..1 4,911,762 78.9 0701 ASH REMOVAL 12,674 5,356 7,318 57.7 152,000 147,518 4,482 2.9 152,000 97.1 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 1,987 5,513 73.5 90,000 10,624 79,376 88.2 90,000 11.8 0704 JANITORIAL & REFUSE REMOV 24,158 24,830 672- 2.8- 289,500 294,100 4,600- 1.6- 289,500 101.6 0705 SPOILS REMOVAL - 50 35,459 35,409- 818.0- 30,000 35,605 5,605- 18.7- 30,000 118.7 0706 HAZARDOUS WASTE DISPOSAL 33,660 100,569 66,909- 198.8- 403,700 392,156 11,544 2.9 403,700 97.1 0707 MOBILE COLLECTION -HHW 4,174 0 4,174 100.0 50,000 0 50,000 100.0 50,000 .0 HAULING & DISPOSAL 84,303 168,201 83,898- 99.5- 1,040,200 884,704 155,496 14.9 1,040,200 85.1 0801 PROFESSIONAL SERVICES 11,979 540 11,439 95.5 143,550 98,763 44,787 31.2 143,550 68...8 0802 LEGAL SERVICES -BOARD 6,674 13,757 7,083- 106.1- 80,000 80,389 389- .5- 80,000 100.5 0803 LEGAL SERVICES -STAFF 26,396 32,021 5,625- 21.3- 315,850 256,493 59,357 18.8 315,850 8.1.2 PROFESSIONAL & LEGAL SERV 45,049 46,318 1,269- 2.8- 539,400 435,645 103,755 19.2 539,400 80.8 0901 OUTSIDE SAFETY SERVICES 8,459 263 8,196 96.9 101,200 37,534 63,666 62.9 101,200 37.1 0902 TECHNICAL SERVICES 232,989 159,530 73,459 31.5 2,794,020 2,495,801 298,219 10.7 2;794,020 89.3 0903 DATA PROCESSING SERVICES 25 0 25 100.0 300 0 300 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 12,798 165 12,633 98.7 311,400 287,713 23,687 7.6 311,400 92.4 0905 REPROGRAPHIC SERVICES 687 0 687 100.0 8,101 1,818 6,283 77.6 8,101 22.4 0906 RECRUITMENT 7,337 1,220 6,117 83.4 88,000 64,370 23,630 26.9 88,000 73.1 OUTSIDE SERVICES 262,295 161,178 101,117 38.6 3,303,021 2,887,236 415,785 12.6 3,303,021 87.4 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 65.0,000 100.0 SELF- INSURANCE EXPENSE 0 0 0 ..0 650,000 650,000 0 .0 650,000 100.0 1101 OFFICE EQUIPMENT /SUPPLIES 15,132 10,693 4,439 29.3 180,880 173,898 6,982 3.9 180,880 96.1 1102 GASOLINE, OIL & FUEL 22,674 913 21,761 96.0 272,000 224,028 47,972 17.6 272,000 82.4 1103 OPERATING SUPPLIES 103,866 69,493 34,373 33.1 1,244,610 1,265,679 21,069- 1.7- 1,244,610 101.7 1104 OPERATING FUEL 2,750 0 2,750 100.0 33,000 12,142 20,858 63.2 33,000 36.8 1105 LABORATORY SUPPLIES 12,973 22,882 9,909- 76.4- 155,500 176,265 20,765- 13.4- 155,500 113.4 1106 SAFETY SUPPLIES 11;649 11,486 163 1.4 138,325 82,243 56,082 40.5 138,325 59.5 1108 INVENTORY OVER /SHORT 0 0 0 .0 0 0 0 .0 0 .0 MATERIALS & SUPPLIES 169,044 115,467 53,577 31.7 2,024,315 1,934,255 90,060 4.4 2,024,315 95.6 1201 RENTS & LEASES 9,149 7,536 1,613 17.6 170,501 138,760 31,741 18.6 170,501 81.4 1202 PUBLIC AGENCY FEES 19,795 814 18;981 95.9 487,410 474,782 12,628 2.6 487,41.0 97.4. 1203 PUBLIC INFORMATION 28,060 5,480 22,580 80.5 336,500 310,695 25,805 7.7 336,500 92.3 0 PREPARED 8/03/15, 9:35:33 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 100% OF YEAR LAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 41 %/� -- ----------- --- --- -------- OBJ ------- - - - - - -- MONTH -TO- - DATE------- - -- - - - -- -------------------------'---'------------"--- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE a BUDGET °s 1204 TUITION REIMBURSEMENT 5,149 139 5,010 97.3 61,370 24,339 37,031 60.3 61,370 39.7 1205 TECH TRAIN, CONF & MEETS 37,344 17,239 - 20,105 53.8 446,995 257,308 189,687 42.4 446,995 57.6 1206 CERTIFICATION & LICENSES 2,034 524 1,510 74.2 24.,023 17,568 6,455 26.9 24,023 73.1 1207 CLAIMS 50 0 50 100.0 501 0 501 100.0 501 .0 1208 SUBSCRIPTION /PUBLICATION 2,791 1,597 1,194 42.8 32,073 19,365 12,708 39.6 32,073 60.4 1209 MILEAGE REIMBURSEMENTS 897 447 450 50.2 9,840 8,242 1,598 16.2 9,840 83.8 1210 PUBLIC NOTICES 523 1,002 479- 91.6- 6,100 6,446 346- 5.7- 6,100 105.7 1211 OUTSIDE ORGANIZATION FEES 6,923 0 6,923 100.0 362,664 337,377 25,287 7.0 362,664 93.0 1212 EMPLOYEE MEMBERSHIPS 3,465 991 2,474 71.4 40,271 36,996 3,275 8.1 40,271 91.9 1213 MISCELLANEOUS 3,259 859 2,400 73.6 37,700 43,018 5,318- 14.1- 37,700 114.1 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 36,628 87,273 70.4 2,419,448 1,675,516 743,932 30.7 2,419,.448 69.3 NET EXPENSES 7,049,151 1,045,099 6,004,052 85.2 88,198,895 84,126,229 4,072,666 4.6 88,198,895 95.4 TOTAL EXPENSE 7,049,151 1,045,099 6,004,052 85.2 88,198,895 84,126,229 4,072,666 4.6 8.8,198,895 95.4 (00 PREPARED 8/03/15, 9:35:33 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE - ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: /FUND �f� C /�� f ------------- MONTH -TO- -------- - -----= DATE------- - - - - -- -- - -------- - - - --- - - -- ------------ --------- - -- YEAR -TO- DATE -------- - ------ - - - -- - ----- ANNUAL ------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 464,200 0 464,200 100.0 5,569,575 5.,102,958 466,617 8.4 5,569,575 91.6 EMPLOYEE BENEFITS 1,081,686 4,495- 1,086,181 100.4 14,531,129 14,401,040 130,089 .9 14,531,129 99.1 CAPITALIZED ADM OVERHEAD 4,307- 0 4,307 -100.0 51,673- 14,802- 36,871- 71.4 51,673- 28.6 DIRECTOR FEES & EXPENSES 16,661 3,608 13,053 78.3 199,800 148,449 51,351 25.7 199,800 74.3 UTILITIES 8,212 3,.467- 11,679 14.2.2 98,500 73.,114 25,386 25.8 98,500 74.2 REPAIRS & MAINTENANCE 33,656 9,259 24,397 72.5 463,300 503,220 39,920- 8.6- 463,300 108.6 PROFESSIONAL & LEGAL SERV 35,906 24,180 11,726 32.7 430,300 311,349 118,951 27.6 430,300 72.4 OUTSIDE SERVICES 107,468 70,922 36,546 34.0 1,447,000 1,446,640 360 .0 1,447,000 100.0 SELF - INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650,000 100.0 MATERIALS & SUPPLIES 13,810 5,184 8,626 62.5 165.,005 118,096 46,907 28.4 165,005 71.6 OTHER EXPENSES 50,573 11,690 38,883 76.9 973,390 476,962 496,428 51.0 973,390 49.0 ADMINISTRATION 1,807,865 116,881 1,690,984 93.5 24,476,326 23,217,028 1,259,298 5.1 24,476,326 94.9 SALARIES & WAGES 517,514 0 517,.514 100.0 6,209,497 6,297,738. 88,241- 1.4- 6,209,497 101.4 EMPLOYEE BENEFITS 509,198 17,850- 527,048 103.5 7,198,311 7,321,074 122,763- 1.7- 7,198,311 101.7 CAPITALIZED ADM OVERHEAD 292,480- 0 292,480 -100.0 3,509,606- 2,506,166- 1,003,440- 28.6 3,509,606- 71.4 UTILITIES 15,783 20,823 5,040- 31.9- 189,000 181,086 7,914 4.2 189,.000 95.8 REPAIRS & MAINTENANCE 16,376 6,858 9,518 58.1 196,061 177,386 18,675 9.5 196,061 90.5 HAULING & DISPOSAL 39,296 102,929 63,633- 161.9- 471,200 409,490 61,710 13.1 471,200 8.6.9 PROFESSIONAL &.LEGAL SERV 8,295 18,721 10,426- 125.7- 99,100 109,298 10,198- 10.3- 99,100 110.3 OUTSIDE SERVICES 74,343 64,559 9,784 13.2 891,500 826,917 64,583 7.2 891,500 92.8 MATERIALS & SUPPLIES 17,099 26,296 9,197- 53.8- 204,110 195,220 8,890 4.4 204,110 95.6 OTHER EXPENSES 22,346 9,458 12,888 57.7 280,376 188,930 91,446 32.6 280,376 67.4 ENGINEERING 927,770 231,794 695,976 75.0 12,229,549 13,200,973 971,424- 7.9- 12,229,549 107.9 SALARIES & WAGES 464,712 0 464,712 100.0 5,575,455 5,579,509 4,054- .1- 5,575,455 100.1 EMPLOYEE BENEFITS 504.,900 36,217- 541,117 107.2 7,056,781 6,793,801 262,980 3.7 7,056,781 96.3 CAPITALIZED ADM OVERHEAD 9,939- 0 9,939 -100.0 119,158- 38,429- 80,729- 67.7 119,158- 32.3 UTILITIES 11,434 6,044 5,390 47.1 136,900 140,127 3,227- 2.4- 136,900 102.4 REPAIRS & MAINTENANCE 151,726 84,760 66,966 44.1 1,820,151 1,171,342 648,809 35.6 1,820,151 64.4 HAULING & DISPOSAL 7,637 46,589 38,952 - 510.0- 121,000 121,422 422- .3- 121,000 100.3 PROFESSIONAL & LEGAL SERV 424 346 78 18.4 5,000 5,765 765- 15.3- 5,000 115.3 OUTSIDE SERVICES 6,794 1,990 4,804 70.7 81,121 44,387 36,734 45.3 81,121 54.7 MATERIALS & SUPPLIES 62,956 29,467 33,489 53.2 754,900 786,831 31,931- 4.2- 754,900 104.2 OTHER EXPENSES 10,330 1,817 8,513 82.4 184,970 143,073 41,897 22.7 184,970 77.3 COLLECTION SYSTEM OPS. 1,210,974 134,796 1,076.,178 88.9 15,617,120 14,747,828 869,292 5.6 15,617,120 94.4 SALARIES & WAGES 857,394 0 857,394 100.0 10,287,397 9,664,529 622,868 6.1 10,287,397 93.9 EMPLOYEE BENEFITS 852,654 58,027- 910,681 106.8 12,002,739 11,500,844 501,895 4.2 12,002,739 95.8 CAPITALIZED ADM OVERHEAD 10,076- 0 10,076 -100.0 120,494- 117,409- 3,085- 2.6 120,494- 97.4 CHEMICALS 129,616 65,067 64,549 49.8 1,185,000 1,066,497 118,503 10.0 1,185,000 90.0 UTILITIES 610,093 314,719 295,374 48.4 3,917,900 3,126,3.73 791,527 20.2 3,917,900 79.8 REPAIRS & MAINTENANCE 183,597 53,925 129,672 70.6 2,201,800 1,764,760 437,040 19.8 2,201,800 80.2 HAULING & DISPOSAL 36,783 18,683 18,100 49.2 441,000 344,966 96,034 21.8 441,000 78.2 PROFESSIONAL & LEGAL SERV 424 3,071 2,647- 624.3- 5,000 9,233 4,233- 84.7- 5,000 184.7 OUTSIDE SERVICES 67,428 18,174 49,254 73.0 808,300 508,816 299,484 37.1 808,300 62.9 MATERIALS &- SUPPLIES 71,192 53,660 17,532 24.6 852,500 807,155 45,345 5.3 852,500 94.7 OTHER EXPENSES 37,387 12,572 24,815 66.4 941,895 831,956 109,939 11.7 941,895 88.3 PREPARED 8/03/15, 9:35:33 E EXPENSE S SUMMARY REPORT B BY D DEPT (SUMMARY) P PAGE 2 2 PROGRAM /GM278L R RUNNING EXPENSE F FUND A ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY D DISTRICT P PERIOD ENDING:__ - - - - ---------- - ------- --------- -- - ----------------------- a PREPARED 8/03/15, 9:35:33 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY -- ----- ------- DISTRICT PERIOD ENDING: �/ C f1 -- OBJ ------------- -- - - -- ------- - - - - -- MONTH -TO- DATE------- - -- - - - -/ ------------------'----'---------'----'--'- -- -------- - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE BUDGET Is 0101 SALARIES & WAGES- MGMNT. 197,,418 0 197,418 100.0 2,368,609 2,162,658 205,951 8.7 2,368,609 91.3 0102 SALARIES & WAGES -NON MGMT 2,110,102 0 2,110,102 100.0 25,319,409 24,047,711 1,271,698 5.0 25,319,409 95.0 0103 SALARIES & WAGES -COMP ABS 25,000 0 25,000 100.0 300,000 262,252 37,748 12.6 300,000 87.4 0105 OVERTIME 80,009 0 80,009 100.0 958,128 939,103 19,025 2.0 958,128 98.0 0106 STANDBY PAID 18,436 0 18,436 100.0 221,023 233,370 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 0 263,235 100.0 3,157,731 2,223,381 934,350 29.6 3,157,731 70.4 0151 OVERTIME 10,600 0 10,600 100.0 126,507 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 0 2,654,169 1D0.0 31,844,407 29,902,688 1,941,719 6.1 31,844,407 93.9 0201 WORKERS' COMPENSATION INS 44,023 123,905- 167,928 381.5 524,547 479,417 45,130 8.6 524,547 91.4 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 0 37,344 100.0 444,652 424,214 20,438 4.6 444,652 95.4 0204 MEDICAL & HEALTH INSUR 926.,783 0 926,783 100.0 11,117,579 10.,491,664 625,915 5.6 11,117,579 94.4 0205 RETIREMENT CONTRIBUTION 1,900,659 0 1,900,659 100.0 27,804,432 25,795,611- 2,008,821 7.2 27,804,.432 92.8 0206 DEFERRED COMP. CONTRIB 152,137 0 152,137 100.0 1,821,750 1,740,607 81,143 4.5 1,821,750 95.5 0207 DENTAL INSURANCE 85,802 0 85,802 100.0 1,025,510 961,620 63,890 6.2 1,025,510 93.8 0208 LONG -TERM DISABILITY INS 7,307 0 7,307 100.0 84,494 73,196 11,298 13.4 84,494 86.6 0209 LIFE INSURANCE 20,945 0 20,945 100.0 247,523 115,425 132,098 53.4 247,523 46.6 0211 ACCRUED COMPENSATED ABS. 210,000 0 210,000 100.0 360,0.00 395,555 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 0 913 913- .0 2,810,000 2,810,913 913- .0 2,810,000 100.0 EMPLOYEE BENEFITS 3,284,652 122,992- 3,407,644 103.7 44,976,487 43,310,546 1,665,941 3.7 44,976,487 96.3 TOTAL SALARY AND BENEFITS 5,938,821 122,992- 6,061,813.102.1 76,820,894 73,213,234 3,607,660 4.7 76,820,894 95.3 u PREPARED 8/06/15, 11:07:02 2015 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 6- 1,30hS� 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 919,786.78 INTANGIBLE ASSETS REVENUE BOND INVESTMENTS ACCUM DEPR - INTANGIBLE .00 TEMPORARY INVESTMENTS 54,600,000.00 ACC DEPR- BUILDINGS ACCOUNTS RECEIVABLE 3,127,114.58 .00 ALLOWANCE FOR UNCOLL A/R .00 .00 ACCRUED INTEREST A/R 6,661.89 .00 BOND ACCRUED INTEREST A/R .00 .00 CAD RECEIVABLE - 289,504.93 .00 AVAD - ALHAMBRA VLY AR 1,380,181.01 VEHICLES DUE FROM R/E _83,385,165.80 _00 DUE FROM S/I 37,497.96 ACCUM DEPRC -RECY WATER DUE FROM DEBT FUND 33,355,554.37 .00 TOTAL CURRENT ASSETS 177,101,467.32 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE _00 BUILDINGS .0.0 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 & EQUI.P _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 .00 TOTAL NET PROPERTY, PLANT & EQUIPMENT .00 TOTAL ASSETS 177,101,467.32 LIABILITIES DUE TO R/E 138,252,398.98 - DUE TO S/I 571.28 - DUE TO DEBT FUND 707,234.69- to PREPARED 8/06/15, 11:07:02 2015 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L - / ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF YJ /✓� /�� 002 SEWER CONSTRUCTION ACCOUNTS PAYABLE 2,178,646.68 - SALES TAX PAYABLE 1,305.62- REFUNDABLE CONST BONDS 111,978.60 - UNEARNED INTEREST 753.26 - PROJECT RETENTION PAYABLE 192,113.75 - TOTAL LIABILITIES 141,445,002.86 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 12,084,102.86 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 23,572,361.60 - TOTAL FUND EQUITY 35,656,464.46 - TOTAL LIABILITIES AND FUND EQUITY -------- - - ---- 177,101,467.32- PREPARED 8/06/15, 12:45:21 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 100% OF YEAR LAPSED ACCOUNTING PERIOD 14/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:- --13 / --------------------------------------------------------- ------------------------------------- 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 50,000 0 50,000- 100.0- 3,.750,000 3,872,132 122,132 3.3 3,750,000 103.3 SEWER SERVICE CHARGES 50,000 0 50,000- 100.0- 3,750,000 3,872,132 122,132 3.3 3,750,000 103.3 1500 MAIN LINES INSPECTION 4,087 0 4,087- 100.0- 49,000 233,074 184,074 375.7 49,000 475.7 1600 PLAN REVIEW 1,674 0 1,674- 100.0- 20,000 80,825 60,825 304.1 20,000 404.1 1900 OVERTIME INSPECTION 750 0 750- 100.0- 9,000 761 8,239- 91.5- 9,000 8.5 3801 RECYCLED WATER 260,000 0 260,000- 100.0- 260,000 1,121,598 861,598 331.4 260,000 431.4 4000 FACILITIES CAPACITY FEES 490,837 0 490,837- 100.0- 5,890,000 6,117,339 227,339 3.9 5,890,000 103.9 4100 REBATES TO DISTRICT 0 0 0 .0 0 13,941 13,941 .0 0 .0 4200 PUMP ZONE FEES 44,000 0 44,000- 100.0- 528,000 442,864 85,136- 16.1- 528,000 83.9 4400 CAPACITY USE CHARGE 0 0 0 .0 29,000 113,095 84,095 290.0 29,000 390.0 4500 INTEREST INCOME 23,337 0 23,337- 100.0- 280,000 98,829 181,171- 64.7- 280,000 35.3 4600 TAX REVENUE 240,000 0 240,000- 100.0- 8,160,000 8,568,947 408,947 5.0 8,160,000 105.0 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 3,305,000 0 3,305,000- 100.0- 3,305,000 2,897,491 407,509- 12.3- 3,305,000 87.7 6000 MISCELLANEOUS INCOME 87 0 87- 100.0- 1,000 3,725 2,725 272.5 1,000 372.5 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 7,743 7,743 .0 0 .0 OTHER REVENUES 4,369,772 0 4,369,772- 100.0- 18,531,000 19,700,232 1,169,232 6.3 18,531,000 10.6.3 FUND TOTALS 4,419,772 0 4,419,772 - 100.0- 22,281,000 23,572,364 1,291,364 5.8 22,281,000 105.8 iy This is a period 14 report due to an adjustment made at the end of period 13. Sunguard reporting limitations prevent us from being able to re -run period 13 revenue reports. All activities for period 13 are reflected in the year -to -date balances. PREPARED 8/03/15, 11:05:22 CAPITAL IMPR7014 T BUDGET PAGE 1 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6430 //-.s- ---- ---------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED PIM1UNING PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MNTH 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 'LREAUJ NT PLANT PLANNING 2,448,000 4,084,500 2,270,949 93 371,000 276,094 74 3,623 177,051• 7311 TP SAFETY ENHaINT PH4 REV 340,000 340,000 191,442 56 240,000 151,541 63 0 148,558 7315 APPLD RESEARCH & EZK VAIN 250,000 450,000 106,831 43 100,000 105,161 105 0 143,169 7318 CUTFALL M TfIORING PROGRI 50,000 0 32,939 66 0 32,939 0 6,460 17,061 7322 FIRE PROT SYS IMPR%)MT PH2 40,000 0 11,796 30 0 11,796 0 0 28,204 SUB -TOTAL : 3,253,000 5,628,100 2,733,335 84 717,000 579,088 81 10,083 519,665 CNE -TIME RENOVATION 7286 CENTR & CAKE PIMP UPGRADE 200,000 4,800,000 10,545 5 800,000 10,545 1 1,248 189,455 7291 PLMPAW4ER SEISPD C UPGRD 555,000 3,836,300 404,488 73 122,000 47,078 39 775 150,512 7292 SWITCHGEAR REEURBISBMT -P2 420,000 1,336,800 196,462 47 100,000 77,184 77 11,600 223,538 7297 WET SCRBR CAUSTIC INJ SYS 125,000 7,871,100 69,764 56 200,000 68,801 34 0 55,236 7304 INSTR & CNTRL -PLC UPGRADE 235,000 758,700 177,529 76 80,000 113,213 142 1,835 57,471 7317 PLANT CNTRL SYS NET UPGD 80,000 320,000 0 0 80,000 0 0 0 80,000 SUB -TOTAL : 1,615,000 18,922,900 858,788 53 1,382,000 316,821 23 15,458 756,212 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 300,000 1,750,000 290,077 97 150,000 203,155 135 1,300 9,923 7319 LABORATORY UPGRD & REPAIR 148,000 438,000 122,777 83 48,000 122,777 256 0 25,223 7320 PLANT ENERGY OPTJIIIZATIOI 90,000 90,000 24,780 28 15,000 24,780 165 0 65,220 SUB -TOTAL : 538,000 2,278,000 437,634 81 213,000 350,712 165 1,300 100,366 SUBSTANTIALLY CaTLETE 7285 PRIMARY TREA24D" RENOV 14,947,000 14,383,700 13,688,268 92 6,000,000 5,468,640 91 24,815- 1,258,732 7316 SLUDGE BLE[NDNG INK REPAIR 714,450 0 683,885 96 0 656,879 0 0 30,565 SUB -TOTAL : 15,661,450 14,383,700 14,372,153 92 6,000,000 6,125,519 102 24,815- 1,289,297 COMPLETED PROTECTS 7254 TP CATHODIC PROT SYS REPL 598,045 598,049 598,049 100 0 48,761 0 0 4- 7265 TP EQUIR OU RFPI.ACFTENT 1,288,761 1,288,762 1,288,762 100 0 181,346 0 0 1- 7289 FOB SEISMIC UPGRADE 147,830 147,826 147,826 100 0 3,048 0 0 4 7302 PE PIMP REFORB, PH 2 24,724 24,722 24,722 100 0 7,879 0 0 2 7308 COGEN CONTROLS UPGRADE 1,390,229 1,390,232 1,390,232 100 0 137,954 0 0 3- 7309 DAF TANKS PRUVATIOI 1,049,478 1,049,476 1,049,476 100 0 919,185 0 0 2 SUB -TOTAL : 4,499,067 4,499,067 4,499,067 100 0 1,298,173 0 0 0 UNALLOCATED AUTHORIZATIONS 2,348,363 0 13 PREPARED 8/03/15, 11:05:22 CAPITAL IMPROVEMENT BUDGET PACE 2 PROGRAM /GxnHL4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL Ca?TRA COSTA SANITARY DISTRICT ------- - -- —PERIOD ENDING- _ C? G Ix- ------------------------------ ----------------------------------------- TYPE TP Treatrrent 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 142UH BUDGET PROGRAM CONTINGENCY 55,300 0 Treatment Plant 27,970,180 45,711,767 22,900,977 82 8,312,000 8,670,313 104 2,026 5,069,203 Ck� PREPARED 8/03/15, 11:05:22 CAPITAL IIMPRWEMENT BUDGET PAGE 3 PROGRAM /GM 185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD- ENDING -- - - - - - -- TYPE CS Collection System L TOTAL TOTAL PRQ7E(.T PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY YEAR YTD MONTH BUDGET 5991 P.H. SEWER RENOV PH 2 5999 CIPP BLANKET CONTRAST 8415 MARTINEZ PH 4 SEWER REN. 8417 SURVEY M NLMENT INSTALL 8421 LAFAYETTE SEWER RENOV PH9 8422 WC SEWER RENO) PH 11 8423 NO ORINDA SEWER REN. PH 6 8424 ML CIPP REHABILITATN PRJ 8426 TAFAYErIE SEWER REN.PH 10 SUB -TOTAL : REC,L /0a-7P/UPGNT /PING /SAFE 5962 MAN(-IOLE REMIT LVL MU7CR 5993 FORCEMAIN ASSESSMENT 8418 COL.SYS. MODELING UPGRADE 8419 COLLECTION SYSIM PLANNING SUB -TOTAL EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 8420 DEVELOPMNT SEWERAGE SUB -TOTAL : PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 8403 BUCHANAN AIR PIMP ST REPL 8414 NOR PUMPG ST.CHCPPER PIMP 8427 PS ARC FLASH STUDY SUB -TOTAL : SUBSTANTIALLY oaximm 5982 PIPE BURST BLANKET 8404 TAFAYFT E SEWER RENOV PH8 8406 PIMP STATION SAFETY IMPS 8411 NO.OtINDA SEWER REN. PH 5 8413 WC SEWER RENO) PH 10 8425 CATH. PROT. SYSTEMS PH 1 400,000 472,000 981,000 150,000 3,154,200 100,000 650,000 2,776,000 205,000 8,888,200 325,500 127,000 400,000 320,000 1,172,500 1,250,000 1,967,000 3,217,000 640,000 50,000 100,000 100,000 890,000 928,000 2,735,000 611,000 3,020,000 3,884,000 559,000 3,400,000 133,017 372,200 134,650 2,276,400 973,143 500,700 125,931 3,350,000 1,178,925 3,150,000 97,895 3,250,000 158,447 3,800,000 405,185 3,505,000 149,792 23,604,300 3,356,985 350,700 131,963 304,800 96,535 951,100 375,065 1,400,000 304,442 3,006,600 908,005 6,481,000 1,133,211 3,481,000 1,967,606 9,962,000 3,100,817 782,500 604,183 451,000 83 400,000 19,964 100,000 93,445 1,733,500 717,675 687,200 679,586 2,304,500 2,596,369 305,000 606,169 3,422,700 2,953,490 3,373,700 3,761,081 500,000 473,427 SUB -TOTAL : 11,737,000 10,593,100 11,070,122 33 50,000 0 0 0 266,983 29 75,000 21,028 28 0 337,350 99 1,700,000 756,406 45 15,200 7,857 84 50,000 27,673 55 76 24,069 37 450,000 895,838 199 3,416 1,975,275 98 100,000 9,553 10 0 2,105 24 100,000 66,112 66 0 491,553 15 800,000 405,185 51 0 2,370,815 73 55,000 149,792 272 11,124 55,208 38 3,380,000 2,331,587 69 29,816 5,531,215 41 120,000 0 0 0 193,537 76 90,000 0 0 0 30,465 94 250,000 226,666 91 7,892 24,935 95 140,000 204,124 146 0 15,558 77 600,000 430,790 72 7,892 264,495 91 800,000 554,139 69 7,739 116,789 100 700,000 947,670 135 1,438 606- 96 1,500,000 1,501,809 100 9,177 116,183 94 10,000 35,390 354 18,709 35,817 0 400,000 0 0 0 49,917 20 200,000 0 0 0 80,036 93 100,000 93,445 93 0 6,555 81 710,000 128,835 18 18,709 172,325 73 75,000 27,300 36 0 248,414 95 5,000 161,506 230 0 138,631 99 245,000 439,400 179 0 4,831 98 2,675,000 2,326,902 87 721,114 66,510 97 2,700,000 2,955,256 110 0 122,919 85 450,000 473,427 105 535 85,573 94 6,150,000 6,383,791 104 721,649 666,878 �s PREPARED 8/03/15, 11:05:22 CAPITAL IMPRWEMENT BUDGET PAGE 4 PROGRAM /GI-1185L4 100% OF FISCAL YEAR ELAPSED ACOOUNTING PERIOD 13/2015 CENTRAL CONTRA ETA SANITARY DISTRICT PERIOD ENDING: 4 V //� TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RE1gLTNING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MATH BUDGET COMPLETED, PROJECTS 5976 DIABIA RENOJATIONS PH2 3,489,698 3,489,704 3,489,704 100 0 115,740 0 0 6- 8405 2013 CIPP PROJECT 2,974,815 2,974,809 2,974,809 100 0 258,780 0 0 6 8410 CATHODIC PROT SYS REPL 200,031 200,032 200,032 100 0 95,167 0 0 1- SUB -TOTAL : 6,664,544 6,664,545 6,664,545 100 0 469,687 0 0 1- UNALLOCATED AUTHORIZATIONS 4,759,256 0 PROGRAM CONTINGENCY 107,000 0 Collection System 37,435,500 55,564,045 25,818,149 69 12,340,000 11,246,499 91 787,243 11,617,351 Ov PREPARED 8/03/15, 11:05:22 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM[ /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD- ENDING- { /�- TYPE GI General Irrprovarents - - - -- Tam TOTAL PROJECT POT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET CAST EST TO DATE PTD THIS FY YEAR YTD lcmH BUDGET VEHICLES, EQUIP & Fum 9999 CAPITAL PROJECT CLEARING 0 38,300 59,999- 0 2,800 0 0 0 59,999 SUB -TOTAL : 0 38,300 59,999- 0 2,800 0 0 0 59,999 NIANICE E[NT INFO SYSTEMS 8227 GDI TREATMENT PLANT 265,000 522,300 222,444 84 150,000 0 0 0 42,556 8232 GDI /SM•S REPLACEMENT 852,000 1,001,400 576,336 68 300,000 131,420 44 0 275,664 8240 INFO TECFJNOL0GY DEVELORC 1,000,000 5,500,000 858,861 86 1,000,000 858,861 86 2,658 141,139 8242 CM-S REPLACEMENT 198,000 0 40,980 21 0 40,980 0 0 157,020 SUB -TOTAL PROJECTS 2,315,000 7,023,700 1,698,621 73 1,450,000 1,031,261 71 2,658 616,379 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 99,113 47 70,000 19,829 28 3,641 110,887 8233 CSOD FACILITY IMPROJEMENT 200,000 456,900 173,697 87 30,000 12,593 42 0 26,303 8234 HOB IMPROV 4ENTS 334,000 944,500 275,901 83 50,000 39,655 79 0 58,099 8236 DISTRICT EASEMENT AOQ[TIS 140,000 740,000 110,950 79 65,000 52,055 80 863 29,050 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 0 426,779 8243 SERVER ROOM RELOC. PROD. 100,000 0 35,263 35 0 35,263 0 0 64,737 8246 SUN EDISON PWR PURCH M-r 73,000 0 0 0 0 0 0 0 73,000 SUB -TOTAL 1,886,000 3,421,300 847,474 45 399,000 237,281 60 4,504 1,038,526 ASSET 8238 ASSET MAI9YGEE]T DEV PRCM 700,000 3,540,000 589,184 84 700,000 589,184 84 0 110,816 SUB -TOTAL : 700,000 3,540,000 589,184 84 700,000 589,184 84 0 110,816 SUBSTANTIALLY CXNIPLETE 8195 INT-0 TECHIQOLOGY DEVELORMP 6,646,000 5,485,000 6,637,533 100 1,100,000 134,575 12 0 8,467 8515 2014 -15 EQUIP & VE[IIC7 FS 1,017,200 617,200 471,259 46 617,200 471,259 76 161,975 545,941 SUB -TOTAL : 7,663,200 6,102,200 7,108,792 93 1,717,200 605,834 35 161,975 554,408 COMPLETED PROJECTS 8217 CAP IMP PLAN & BUDGET 902,379 902,379 902,379 100 0 61,979 0 0 0 8223 DISTRICT PROP SAFETY IMP 218,767 218,769 218,769 100 0 0 0 0 2- 8226 SEISMIC IMPROVEMENTS HOB 5,910,213 5,910,213 5,910,213 100 0 62,621 0 0 0 8514 2013 -14 EQUIP & VEIIICTFS 859,085 859,085 859,085 100 0 401,299 0 0 0 SUB -TOTAL : 7,890,444 7,890,446 7,890,446 100 0 525,899 0 0 2- PREPARED 8/03/15, 11:05:22 CAPITAL IMPPOVEM 21T BUDGET PROGRAM /GtU85L4 100% OF FISCAL YEAR ELAPSED CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: --- - - - --- TYPE GI General Inprovements TOTAL TOTAL PROJECT PCT PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY UNALLOCATED, ALMiORIZATICNS 330,431 PROGRAM OCWIN 211CY 825 General Inprovarents 20,785,900 28,015,946 18,074,518 PAGE 6 ACCOUNTING PERIOD 13/2015 � are• � Y� ►•������e 0 0 87 4,269,000 2,989,459 70 169,137 2,711,382 PREPARED 8/03/15, 11:05:22 CAPITAL IMPROVII-JENP BUDGET PAGE 7 PROGRAM /CM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: J J TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING. PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PRQJEC.T TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MFTTH BUDGET URBAN LANDSCAPING 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 1,396,400 330,642 56 80,000 46,915 59 49 264,358 7306 ZONE 1 RECYCLED WATER 395,000 1,681,000 117,005 30 50,000 81,942 164 4,064 277,995 SUB -TOTAL : 1,270,000 3,358,300 713,594 56 131,000 129,949 99 4,113 556,406 SUBSTANTIALLY COMPLETE 7299 Ca4MRD LANDSCAPE PROJECT 3,965,000 4,268,300 3,829,112 97 370,000 131,482 36 0 135,888 SUB- TC)TAL : 3,965,000 4,268,300 3,829,112 97 370,000 131,482 36 0 135,888 COMPLETED PROJECTS 7259 RECYCLED WATER PLANNING 1,786,892 1,786,893 1,786,893 100 0 86,503 0 0 1- 7261 PW CATHODIC PROTECTION 10,084 10,084 10,084 100 0 0 0 0 0 SUB -TOTAL : 1,796,976 1,796,977 1,796,977 100 0 86,503 0 0 1- UNALLOCATED AUTHORIZATIONS 296,549 0 PROGRAM CONTINGENCY 28,475 0 Recycled Water 7,357,000 9,423,577 6,339,683 86 501,000 347,934 69 4,113 1,017,317 CRANED TOTAL 93,548,580 138,715,335 73,133,327 0 25,422,000 23,254,205 0 962,519 20,415,253 Elf, CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE, 2015 PERIOD 13 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 %. (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 8/86 -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 12126/14 07/24115 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 07124/15 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 04123115 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 04122115 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 04/27/15 07/24/15 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 07/24/15 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) 535.85 2,898.70 3,434.55 12,773.51 79,312.89 92,086.40 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 %. (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 8/03/15, 9:30:29 2015 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF Oohs- 003 SELF-INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 277,845.80 TEMPORARY INVESTMENTS 3,900,000.00 ACCRUED INTEREST AIR .00 SUBROGATION RECOVERY AIR .00 DUE FROM R/E 21,187.04 DUE FROM SIC 571.28 DUE FROM DEBT FUND .00 TOTAL ASSETS -------------- 4,199,604.12 LIABILITIES DUE TO R/E 50,000.00 - DUE TO SIC 37,497.96 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 119,064.38 - SALES TAX PAYABLE 59.61- GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES ------------- 1,206,621.95. - 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 1,333,519.28 REVENUE SUMMARY 847,971.66- TOTAL FUND EQUITY ------------- 2,992,982.17- TOTAL LIABILITIES AND FUND EQUITY -------------- 4,199,604.12- 0 PREPARED 08/03/2015, 1.6 :11 :10 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST ---------------- 2015 FROM ACCOUNT: 03- 0000 - 300.00 -00 THRU ACCOUNT: 03- 0000 - 399.99 -99 -- ------ ACCOUNT ---- ---- ------ -- -- - - ----- DESCRIPTION - -------------------------------------------------------------------`----------------- BUDGET ACTUAL BALANCE - ---- - ------------------------------------ 003- 0000 - 301.45 -01 INTEREST ---------------------------- --- - --------- 2,780.00 ------------------------------- 2,354.25 - --- -- ----- 425.75 003 - 0000 - 301.73 -01 SUBROGATION RECOVERIES 165,950.33 165,950.33- 003- 0000 - 301.74 -01 CONTRIBUTION FROM O &M 003 - 0000 - 302.45 -01 INTEREST 6,680.00 5,648.93 1,031.07 003 - 0000 - 302.73 -01 SUBROGATION RECOVERIES 003 - 0000 - 302.74 -01 CONTRIBUTION FROM O &M 003- 0000 - 303.45 -01 INTEREST 2,410.00 2,831.11 421.11- 003- 0000 - 303.73 -01 SUBROGATION RECOVERIES 003 - 0000 - 303.74 -01 CONTRIBUTION FROM O &M 650,000.00 650,000.00 003 - 0000 - 303.75 -01 INSURANCE RECOVERY - HHW 33,100.00 21,187.04 11,912.96 TOTALS: 694,970.00 847,971.66 153,001.66- 0 PREPARED 08/03/2015, 16:12:59 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2015 FROM ACCOUNT: 03- 0000 - 900.00 -00 THRU ACCOUNT: 03- 0000 - 999.99 -99 ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT DESCRIPTION BUDGET ACTUAL BALANCE - -------- ------ - --------- - ------------------------------ 003- 0000 - 991_14 -20 ---------------------------- LOSSES --- ---------- ----- -- ---------- 50,000.00 -------------- 280,619.08 230,619.08- 003- 0000 - 991.14 -21 LEGAL SERVICES 40,000.00 48,518.63 8,518.63- 003- 0000 - 991.14 -22 TECHNICAL SERVICES 25,000.00 207,793.48 182,793.48- 003- 00.00- 992.14 -20 LOSSES 003- 0000 - 992.14 -21 LEGAL SERVICES 50,000.00 60,879.62 10,879.62- 003- 0000 - 992.14 -22 TECHNICAL SERVICES 5,000.00 5,000.00 003- 0000 - 993.14 -20 LOSSES 5,000.00 5,000.00 003 - 0000 - 993.14 -21 LEGAL SERVICES 5,000.00 39,100.58 34,100.58- 003- 0000 - 993.14 -22 TECHNICAL SERVICES 003 - 0000- 993.14 -23 LIABILITY INSURANCE 375,000.00 347,868.10 27,131.90 003 - 0000- 993.14 -24 PROPERTY INSURANCE 100,000.00 124,362.41 24,362,41- 003- 0000 - 993.14 -25 INSURANCE CONSULTING 6,500.00 5,000.0.0 1,500.00 003 - 0000 - 993.14 -26 OUTSIDE CLAIMS ADJUSTMENT 219,377.38 219,377.38- TOTALS: 661,500..00 1,333,519.28 672,019.28- 23 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS JUNE, 2015 PERIOD 13 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 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. 0 3,900,000 3,901,466 100.00% 958.44 10,033.37 10,991.81 (2) (26.83) (146.64) (173.47) 931.61 9,886.73 10, 818.34 2D PREPARED 8/03/15, 9:30:29 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L CENTRAL CONTRA COSTA &/3c/15- ACCOUNTING-PERIOD 13/2015 SANITARY DISTRICT AS OF ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE -------------------------- - ------------------------------------- - ------------ - ------- ------------------ - ---------------------------- CURRENT ASSETS DEPOSIT W/TRUSTEE-RESERVE 4,856,450.00 BOND ISSUANCE COSTS .00 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST AIR 53,405.00 DUE FROM R/E 65,090,815.12 DUE FROM SIC 707,234.69 DUE FROM S11 .00 TOTAL ASSETS ------------ 70,707,904.81 -- LIABILITIES DUE TO R/E 187,119.25 - DUE TO SIC 33,355,554.37 - 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 ------------- 70,707,904.81 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 4,033,862.00 EXPENDITURE SUMMARY 1,523,127.54 REVENUE SUMMARY 5,556,989.54- TOTAL FUND EQUITY ------------- .00 TOTAL LIABILITIES AND FUND EQUITY -------------- 70,707,904.81- -------------- (9 ,9-04-90i5- Dc-bf 5PA/i()?- keOeAue, PREPARED 08/03/2015, 16:08:45 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2015 FROM ACCOUNT: 04- 0000 - 300.00 -00 THRU ACCOUNT: 04- 0000 - 399.99 -99 - ----------- - --------- ACCOUNT ---- - - ---- --- ----------- ------- DESCRIPTION --- --- - - -------------- BUDGET -- - -- - ----- -------- - ------------------------------- ACTUAL BALANCE --- --- - ----- - ---------------------------------------------------------------------------------------------------------------------- 004- 0000 - 300.45 -52 RECYC H2O LOAN INT INCOME 004 -0000- 300.45 -53 2009 BOND INTEREST INCOME 40,700.00 42,600.63 1,900.63- 004- 0000 - 300.46 -00 TAX REVENUE 5,535,647.00 5,514,388.91 21,258.09 TOTALS: 5,576,347.00 5,556,989.54 19,357.46 2m W -4c, i - tom}- - -Wic E' Qpel se, PREPARED 08/03/2015, 16:08:22 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM: GM365L ACCOUNT BALANCE LIST 2015 FROM ACCOUNT: ------------------------------------------------------------------------------------------------------------------------------------ 04- 0000 - 888.00 -00 THRU ACCOUNT: 04- 0000 - 888.99 -99 ACCOUNT DESCRIPTION BUDGET ACTUAL BALANCE ------------------------------------------------------------------------------------------------------------------------------------ 004- 0000-888.12 -52 RECYC H2O INTEREST EXP 18,258.00 18,258.37 .37- 004- 0000 - 888.12 -53 2009 BOND DEBT EXPENSE 1,524,227.00 1,504,869.17 19,357.83 TOTALS: 1,542,485.00 1,523,127.54 19,357.46 2"1