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HomeMy WebLinkAboutFINANCE ACTION SUMMARY 08-24-15Monday, August 24, 2015 3:00 p.m. Executive Conference Room 5019 Imhoff Place Martinez, California Committee: Chair Jim Nejedly Member Tad Pilecki Staff: General Manager Roger Bailey Deputy General Manager Ann Sasaki Director of Administration David Heath Director of Engineering and Technical Services Jean -Marc Petit Finance Manager Thea Vassallo Purchasing and Materials Manager Stephanie King Senior Administrative Technician Cindy Granzella 1. 2. 3. 4. Call Meeting to Order Chair Nejedly called the meeting to order at 3:00 p.m. Public Comments None. Old Business — None. Expenditures a. Review Expenditures 7 Af BOARD OF DIRECTORS: MICHAEL R. MCCILL President TAD J. PILECKI President Pro Tem PAUL H. CAUSEY JAMES A. NEJEDLY DAVID R. WILLIAMS PHONE: (925) 228 -9500 FAX: (925) 372 -0192 www.centralsan.org COMMITTEE ACTION:. Reviewed and recommended Board approval. Requested additional information on the following: Finance Committee Action Summary August 24, 2015 Page 2 Check / Cate Amount Vendor Information Requested #206166 $408.00 Evoqa Water Chair Nejedly requested more information on 8/06/15 Technologies the descri tion of DI Rental. #36813 $402.50 Expert Title Chair Nejedly requested more information. 8/06/15 1 Research 5. Review July 2015 Financial Statements and Investment Reports Thea Vassallo stated that the Operating and Maintenance (O &M) revenue was running a little high, and the Sewer Construction revenue was running a little low, basically balancing each other out. O &M expenses have a $1.5 million favorable variance, mainly due to a delay in utility invoices, outside services, and repairs and maintenance. Ms. Vassallo explained that June is a month that has a high cash balance. The end of June showed a balance of $54.6 million in investments, and by the end of July the investment balance was $29.1 million, mostly due to Contra Costa County Employees' Retirement Association (CCCERA) prefund payment and July payroll. COMMITTEE ACTION: Reviewed and recommended Board approval. 6. Receive Pre -Audit Year -End Financial Results Summary for Fiscal Year 2014 -15 (previously referred to as "Period 13 ") Ms. Vassallo explained that the information provided in the agenda materials shows the differences between Periods 12 and 13 financial activity. O &M revenue was adjusted to reflect final billing adjustments with City of Concord, Household Hazardous Waste (HHW), and Recycled Water, and expense accruals at year -end. The O &M budget for Fiscal Year (FY) 2014 -15 had an anticipated deficit spending of $2.0 million, and ended the year with a favorable variance of $2.8 million. As for Sewer Construction, the FY 2014 -15 budget anticipated $2.8 million deficit spending and ended the year with a positive variance of $0.3 million. Ms. Vassallo stated that the Governmental Accounting Standards Board (GASB) 68 adjustments will be included in the final audit and are not reflected in the Pre Audit Year -End results. COMMITTEE ACTION: Received and recommended Board receipt of the Statements and Report. Finance Committee Action Summary August 24, 2015 Page 3 7. Announcements a. Future scheduled meetings: Tuesday, September 8, 2015 at 3:00 p.m. Monday, September 21, 2015 at 3:00 p.m. Monday, October 5, 2015 at 3:00 p.m. COMMITTEE ACTION: Received the announcements. 8. Suggestions for future agenda items None. 9. Adjournment — at 3:12 p.m.