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05.d. Receive Pre-Audit Year-End Financial Statement Summary Report
Central Contra Costa Sanitary District ' BOARD OF DIRECTORS ism _ POSITION PAPER Board Meeting Date: September 17, 2015 Subject. RECEIVE FISCAL YEAR 2014 -15 PRE -AUDIT YEAR -END FINANCIAL STATEMENT SUMMARY REPORT Submitted By. Initiating Dept. /Div.: Thea Vassallo — Finance Manager Administration /Finance REVIEWED AND RECOMMENDED FOR BOARD ACTION: Roger S. Bail y General Manager ISSUE: The Board of Directors approves the Operations an Maintenance (O &M), Capital Improvement (CIB), Self Insurance, and Debt Service budgets an annual basis. At Fiscal Year (FY) end, staff reviews and compares the final revenues and expenditures, based on the pre -audit financial reports, to update the Board on the budget versus actual activity. BACKGROUND: A public hearing was held on June 5, 2014, after which the Board adopted the FY 2014 -15 budgets. The proposed revenue and estimated expenditures within the adopted FY 2014 -15 budgets are summarized in Attachment 1. ALTERNATIVES /CONSIDERATIONS: None. FINANCIAL IMPACTS: Due to the FY 2014 -15 favorable variances in the O &M and C113 Budgets, the District's beginning cash balances for FY 2015 -16 are higher than projected. COMMITTEE RECOMMENDATION: The Finance Committee reviewed this subject at the August 24, 2015 meeting and recommended receipt of the Statements and Report. RECOMMENDED BOARD ACTION: Receive the Fiscal Year 2014 -15 Pre -Audit (Period 13) Year -End Financial Statements Summary Report. Attached Supportinq Documents: 1. Attachment 1— Pre -Audit (Period 13) June 2015 Financial Statement Summary ATTACHMENT 1 Pre -Audit (Period 13) June 2015 Financial Statement Summary Operations & Maintenance Revenues Expenses Total Sewer Construction Revenues Expenses Total Budget Actual 2014 -15 2014 -15 Variance 86,231,600 86,935,736 704,136 SSC, Side Sewer Inspection 88,198,895 84,126,229 (4,072,666) * See page 2 (1,967,295) 2,809,507 4,776,802 22,281,000 23,572,364 1,291,364 RW Grant, Property Taxes 25,079,000 23,254,205 (1,824,795) Delayed Spending (2,798,000) 318,159 3,116,159 District Totals Revenues 114,783,917 116,913,061 2,129,144 Expenses /Debt Principal 119,515,742 114,121,662 (5,394,080) Total (4,731,825) 2,791,399 7,523,224 CCCSD Compare Annual Budget to Pre -Audit 2014 -15 Actual 120,000,000 110, 000,000 — 100,000,000 -- 90,000,000 80,000,000 70,000,000 60,000,000 - 50,000,000 - 40,000,000 30,000,000 20,000,000 10,000,000 - - 0 Revenues Expenses /Debt Principal 114,783,917 119,515,742 ■ Revenues 0 Expenses /Debt Principal 116,913,061 114,121,662 ATTACHMENT 1 Pre -Audit (Period 13) June 2015 Financial Statement Summary Operations and Maintenance ($000) Total Under Budget 4,073 + Favorable Variance Explanation Salaries & Benefits 540 Unfilled Vacancies Chemicals 104 Lower Cost of Polymer Utilities 830 $466k Electrical $198k Natural Gas $122k Land Fill Gas Repairs & Maintenance 1,038 Outside Repairs & Maintenance POD $437k, CSO $649k Hauling & Disposal 155 $79k Grit Removal Professional & Legal 104 Outside Services 416 $298k Technical Services Materials & Supplies 90 Other 796 $349k Election Expense $190k Technical Training $91k Tuition & Prof Reimb Total Under Budget 4,073 Central Contra Costa Sanitary District August 5, 2015 TO: FINANCIAL STATEMENT RECIPIENTS FROM: CHRIS THOMAS, SENIOR ACCOUNTANT C< 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 Issued Period 12 and Period 13 June 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 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 07116/15 TO PRE -AUDIT JUNE 2015 ISSUED ON 08/5/15 Month of June Results PERIOD 13 REVENUE ADJUSTMENTS: Accounts Receivable: final billing adjustments (Concord, HHW, Recycled H2O and all other) June 2015 issued 07116115 June 2015 issued 08105115 Interest Income (Interest earned on the balance left from Prefunding to CCCERA) 66,943 All Other PERIOD 12 PERIOD 13 Rounding VARIANCE Operations & Maintenance $ 323,092 <a> PERIOD 13 EXPENSE ADJUSTMENTS: REVENUE: $ 86,612,644 $ 86,935,736 $ 323,092 <a> EXPENSE: Repairs & Maintenance 180,057 Materials & Supplies ADMIN $ 23,100,143 23,217,028 $ 116,885 ENG Other Expenses 12, 969,176 13,200, 973 Director Fees & Expenses 231,797 CSO Chemicals & Utilities 14,613,028 14,747,828 Rounding 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 riance - Budget to Actual $ 5,498,815 $ 4,776,802 Favorable Savings from Budget 8/5/20155:18 PM N:\Accounting \GMTEMP1 \Financials 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 of June Results June 2015 issued 07116115 June 2015 issued 08/05/15 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 PERIOD 12 PERIOD 13 Budgeted Revenue over Expense $ (2,798,000) $ (2,798,000) Actual Revenue over Expense $ 1,033,612 $ 318,159 $ 307,491 (60,427) zo L4t,Ub4 <a> 2,026 787,243 169,137 4,113 (2) $ 962,517 <b> - Budget to Actual $ 3,831,612 $ 3,116,159 Favorable Savings from Budget 8/6/20151:14 PM N:Wccounting \GMTEMPI \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 p� ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF V ho /ij ----- - - - -- — ---- -- -- ------ — --- ------ -------- — - — ---- — ------------------- ---- ------ — — -- --------- 001 RUNNING EXPENSE CURRENT ASSETS CASH 17,320,569.91 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 -RELY 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 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 .00 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- 768,020,574.56 - -------------- -------------- 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: G� 301[�r------------------ -- - - - - -- - - - - - -- ------ - - - - -- - --------------- - ------- 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 lJ/ PREPARED 8/03/15, 9:35:33 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 100% OF YEAR ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY - ---- -- - -- ---- -- - - - ------- DISTRICT - ---- ----- -- PERIOD --------- --- LAPSED ENDING: C. /'2L /�[ ----------------------------------------------------- - - - --- - -- - -. r,JJ s OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 11 BUDGET 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 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 1,611,6B5 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 41,833,386 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 66,644,599 66,104,633 539,966 .8 66,644,599 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 13,716 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 0 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: 5 - --- ---- OBJ -------- ------ --- ----- ------- - - - - -- MONTH -TO- --------- --- DATE------- - -' - - - -- ------------------------------------------------------ -------------- YEAR -TO- DATE--------- - - - - -- ANNUAL NO - ---------------- ACCOUNT TITLE - ----------------------------------------------------- BUDGET ACTUAL VARIANCE o BUDGET - ------- --------------------- ACTUAL VARIANCE - ------------------------------- % BUDGET 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- 15,000 152.9 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 'o 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 81.2 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 0505 REPRCGR_APHIC 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 .0 650,000 100.0 SELF-INSURANCE EXPENSE 0 0 0 .0 650,000 650,000 0 .0 650'000 100.0 1101 OFFICE EQUIPMENT/SUPPLIES 15,132 10,693 4,439 29.3 180,880 173,898 6,982 3.9 180,880 96.1 1102 GASOLINE, OIL &r 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 2.6 487,410 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 (9 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:__ 4/3,/1,5- ------------------------------------------ OBJ -------------- ------- - - - - -- MONTH -TO- - ---------- DATE------- - - - - -- .................................................... -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 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 1,465 991 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 88,198,895 95,4 (00 PREPARED 8/03/15, 9:35:33 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FttNn - ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:_ �y12 /��- - - - -- MONTH -TO- DATE ------- - - - - -- --------- - - - - - -- YEAR -TO- DATE -------- - - - - -- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE e 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- 11,679 142.2 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 1,447,0D0 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 62.5 165,005 118,098 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 11807,865 116,881 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 86.9 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 6.4.4 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 3,126,373 791,527 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 73.0 808,300 508,616 299,484 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 8/03/15, 9:35:33 E EXPENSE SUMMARY REPORT B BY DEPT (SUMMARY) P PAGE 2 PROGRAM / /GM278L R RUNNING EXPENSE FUND ACCOUNTING P PERIOD 13/2015 CENTRAL C CONTRA COSTA SANITARY DISTRICT P PERIOD ENDING: � �/3 C%/� -- - ----------------------------------------------------- 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 2,836,492 481,844 2,354,648 83.0 32,523,037 29,507,720 3,015,317 9.3 32,523,037 90.7 81,362 0 81,362 100.0 976,245 1,000,360 24,115- 2.5- 976,245 102.5 73,608 6,403- 80,011 108.7 1,044,428 1,121,003 76,575- 7.3- 1,044,428 107.3 505- 0 505 -100.0 6,027- 1,417- 4,610- 76.5 6,027- 23.5 35,000 11,095 23,905 68.3 420,000 434,704 14,704, 3.5- 420,000 103.5 43,267 42,353 914 2.1 519,050 510,336 8,714 1.7 519,050 98.3 19,217 25,255 6,038- 31.4- 230,450 256,846 26,396- 11.5- 230,450 111.5 587 0 587 100.0 7,000 8,826 1,826- 26.1- 7,000 126.1 6,262 5,533 729 11.6 75,100 60,476 14,624 19.5 75,100 80.5 3,987 860 3,127 78.4 47,800 26,951 20,849 43.6 47,800 56.4 3,265 1,091 2,174 66.6 38,817 34,595 4,222 10.9 38,817 89.1 266,050 79,784 186,266 70.0 3,352,863 3,452,680 99,817- 3.0- 3,352,863 103.0 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 PREPARED 8/03/15, 9:35:33 S SALARY & B BENEFITS SUMMARY REPORT BY DISTRICT P PAGE 1 1 PROGRAM /GM276L R RUNNING E EXPENSE & SEWER CONTRUCTION FUNDS A ACCOUNTING P PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY D DISTRICT P PERIOD ENDING: &/A C�% - -- - ----- - --------------------------------------------------- EMPLOYEE BENEFITS 3,284,652 TOTAL SALARY AND BENEFITS 122,992- 3,407,644 103.7 44,976,487 43,310,546 1,665,941 3.7 44,976,487 96.3 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 N1 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 6-434hS�' - - -- - --------------- ------- -- -- ---- ------- - ----- ------------------------------------------------ ----- ----------------- -- - --- -- - -- 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 919,786.78 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 54,600,000.00 ACCOUNTS RECEIVABLE 3,127,114.58 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 6,661.89 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,380,181.01 DUE FROM R/E .83,385,165.80 DUE FROM S/I 37,497.96 DUE FROM DEBT FUND 33,355,554.37 TOTAL CURRENT ASSETS 177,101,467.32 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 .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- ro 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 �J /✓3 l�s, -- ----- --------- - - - - -- - - - - --------- ------- --- --- ---- -- - -- - - -- -------------------------------------------------------------- 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: (43 0 /r� -- ------- ----- -- - --- -- --- ------- ---- --- - - - - -- - ------------------------------------------- FUND 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE 4 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 FUND TOTALS 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 4,419,772 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 50,000- 100.0- 3,750,000 3,872,132 50,000- 100.0- 3,750,000 3,872,132 4,087- 100.0- 49,000 233,074 1,674- 100.0- 20,000 80,825 750- 100.0- 9,000 761 260,000- 100.0- 260,000 1,121,598 490,837- 100.0- 5,890,000 6,117,339 0 .0 0 13,941 44,000- 100.0- 528,000 442,864 0 .0 29,000 113,095 23,337- 100.0- 280,000 98,829 240,000- 100.0- 8,160,000 8,568,947 0 .0 0 0 0 .0 0 0 3,305,000- 100.0- 3,305,000 2,897,491 87- 100.0- 1,000 3,725 0 .0 0 0 0 .0 0 7,743 4,369,772-100.0 - 18,531,000 19,700,232 4,419,772- 100.0- 22,281,000 23,572,364 122,132 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 8.5 861,598 331.4 260,D00 431.4 227,339 3.9 5,890,000 103.9 13,941 .0 0 .0 85,136- 16.1- 528,000 83.9 84,095 290.0 29,000 390.0 181,171- 64.7- 280,000 35.3 408,947 5.0 8,160,000 105.0 0 .0 0 .0 0 .0 0 .0 407,509- 12.3- 3,305,000 87.7 2,725 272.5 1,000 372.5 0 .0 0 .0 7,743 .0 0 .0 1,169,232 6.3 18,531,000 106.3 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 IIqPROvEWZ P BUDGET PAGE 1 PROGRAM /G[,185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: �` /1S ------------------------------------------------------------------------------------------------------------------------ TYPE TP Treahrent Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RFMAINIIVG PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST ESP TO DATE PTD THIS FY YEAR YTD M ITH BUDGET REGULATORY CC LPL & SAFETY 7284 TP HAZARD ID /REMEDIATICN 125,000 753,600 119,378 96 6,000 1,557 26 0 5,622 7301 TREATMWr PLANT PLANNING 2,448,000 4,084,500 2,270,949 93 371,000 276,094 74 3,623 177,051, 7311 TP SAFETY ENHU44T PH4 REV 340,000 340,000 191,442 56 240,000 151,541 63 0 148,558 7315 APPLD RESEARCH & INNO/ATN 250,000 450,000 106,831 43 100,000 105,161 105 0 143,169 7318 OUrFALL MNITORING PRCGPM 50,000 0 32,939 66 0 32,939 0 6,460 17,061 7322 FIRE PROT SYS IMPRVMT PH2 40,000 0 11,796 30 0 11,796 0 0 28,204 SOB -TOTAL : 3,253,000 5,628,100 2,733,335 84 717,000 579,088 81 10,083 519,665 ONE -TIME RENOVATION 7286 CENTR & CAKE PLW UPGRADE 200,000 4,800,000 10,545 5 800,000 10,545 1 1,248 189,455 7291 PUMP /B1OWER SEISMIC UPGRD 555,000 3,836,300 404,488 73 122,000 47,078 39 775 150,512 7292 SWITU]GEAR REFURBISfMr -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 OPTIMIZATICN 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 COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,383,700 13,688,268 92 6,000,000 5,468,640 91 24,815- 1,258,732 7316 SLCJDGE BLFNCNG TNK 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 ccrvm,ETED PROJECTS 7254 TP CATHODIC PROT SYS REPL 598,045 598,049 598,049 100 0 48,761 0 0 4- 7265 TP EQUIPMENT REPIACRoU 1,288,761 1,288,762 1,288,762 100 0 181,346 0 0 1- 7289 POB SEISMIC UPGRADE 147,830 147,826 147,826 100 0 3,048 0 0 4 7302 PE PIMP REFURB, 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 RENOVATION 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 iIINALSOCATED AUPHCRIZATICNS 2,348,363 0 (3 PREPARED 8/03/15, 11:05:22 CAPITAL naq?CJEMENT BUDGET PACE 2 PROGRAM /GR85L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONIRA COSTA SANITARY DISTRICT ------ - - - --- PERIOD ENDING: -------------------------------------- - - - - -- --- - - - - -- - - -- ----L4----------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PRQJEC.T PCT EXPENDED PCT FENDED REMAINING PRAT ALIIJCATED PROJECT FENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD Dcum BUDGET PROGRAM CCNTIINGIC.'Y 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 c4) PREPARED 8/03/15, 11:05:22 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /C39.85L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL OCNTRA OCSTA SANITARY DISTRICT--------- - - - - -- - -- PERIOD ENDING: TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EMENDED REMALNM PROJ ALLOCATED PROJECT FXPFtIDID EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE FM THIS FY YEAR YTD M$dTH BUDGET RENOVATION 5991 P.H. SEWER RENCF/ PH 2 400,000 3,400,000 133,017 33 50,000 0 0 0 266,983 5999 CIPP BLANKET CCHTRAST 472,000 372,200 134,650 29 75,000 21,028 28 0 337,350 8415 MARTINEZ PH 4 SEWER REN. 981,000 2,276,400 973,143 99 1,700,000 756,406 45 15,200 7,857 8417 SURVEY NCNUMENT INSTALL 150,000 500,700 125,931 84 50,000 27,673 55 76 24,069 8421 LAF:AYETTE SEWER RENC7J PH9 3,154,200 3,350,000 1,178,925 37 450,000 895,838 199 3,416 1,975,275 8422 WC SEWER RENO) PH 11 100,000 3,150,000 97,895 98 100,000 9,553 10 0 2,105 8423 NO aRIEIIlA SEWER REN. PH 6 650,000 3,250,000 158,447 24 100,000 66,112 66 0 491,553 8424 1-11 CIPP REHABILITATN PR7 2,776,000 3,800,000 405,185 15 800,000 405,185 51 0 2,370,815 8426 LAFAYFT E SEWER REN.PH 10 205,000 3,505,000 149,792 73 55,000 149,792 272 11,124 55,208 SUB -TOTAL : 8,888,200 23,604,300 3,356,985 38 3,380,000 2,331,587 69 29,816 5,531,215 REGL /OXa-1P/URONT /PING /SAFE 5962 M32MIE REMIT LVL M IT1OR 325,500 350,700 131,963 41 120,000 0 0 0 193,537 5993 FOROKMLIN ASSESSMENT 127,000 304,800 96,535 76 90,000 0 0 0 30,465 8418 OCL.SYS. MODELING UPGRADE 400,000 951,100 375,065 94 250,000 226,666 91 7,892 24,935 8419 COLLECTION SYSTM PLANNING 320,000 1,400,000 304,442 95 140,000 204,124 146 0 15,558 SUB -TOTAL 1,172,500 3,006,600 908,005 77 600,000 430,790 72 7,892 264,495 EXPANSION 8412 PH GRAYSON CROUP TRUNK SW 1,250,000 6,481,000 1,133,211 91 800,000 554,139 69 7,739 116,789 8420 DEVEUJPAU SEWERAGE 1,967,000 3,481,000 1,967,606 100 700,000 947,670 135 1,438 606 - SUB -TOTAL : 3,217,000 9,962,000 3,100,617 96 1,500,000 1,501,809 100 9,177 116,183 PUMPING STATIONS 5941 PS EQUIP s PIPING REPL 640,000 782,500 604,183 94 10,000 35,390 354 18,709 35,817 8403 BTCLIIU-MN AIR PUMP ST REPL 50,000 451,000 83 0 400,000 0 0 0 49,917 8414 MOIL PMEG 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 0 6,555 SUB -TOTAL : 890,000 1,733,500 717,675 81 710,000 128,835 18 18,709 172,325 SUBSTANTIALLY OSMPLEIE 5982 PIPE BURST BI.ANFET 928,000 687,200 679,586 73 75,000 27,300 36 0 248,414 8404 LAFAYEITE SEWER RFNOV PH8 2,735,000 2,304,500 2,596,369 95 5,000 161,506 230 0 138,631 8406 PUMP STATION SAFETY H-IPS 611,000 305,000 606,169 99 245,000 439,400 179 0 4,831 8411 NO.CkRINDA SEWER REN. PH 5 3,020,000 3,422,700 2,953,490 98 2,675,000 2,326,902 87 721,114 66,510 8413 WC SEWER RENO) PH 10 3,884,000 3,373,700 3,761,081 97 2,700,000 2,955,256 110 0 122,919 8425 CATH. PROT. SYSTEMS PH 1 559,000 500,000 473,427 85 450,000 473,427 105 535 85,573 SUB -TOTAL : 11,737,000 10,593,100 11,070,122 94 6,150,000 6,383,791 104 721,649 666,878 �s PREPARED 8/03/15, 11:05:22 CAPITAL IMPROVEMENT BUDGET PROGRAM /GM5L4 100% OF FISCAL YEAR/ ED CENTRAL CONTRA COSTA SANITARY DISTRICT' ----------- PERIOD-ENDING: 1, 3 ©/ TYPE CS Collection System TOTAL TOTAL PROJECT PCT PRAT ALLOCATED PROJECT EXPENDED EXP CIB EST NO PROJECT TITLE BUDGET OAST EST TO DATE PTD THIS n PAGE 4 ACCOUNTING PERIOD 13/2015 ]�••7 I. all x••71 IDDID •D , • 1 • �, P, loco) 02MPLEPED PROJECTS 5976 DIABLO RENOVATIONS PH2 3,489,698 3,489,704 3,489,704 100 0 115,740 8405 2013 CIPP PROJECT 2,974,815 2,974,809 2,974,809 100 0 258,780 8410 CATHODIC PROP SYS REPL 200,031 200,032 200,032 100 0 95,167 SUB -TOTAL : 6,664,544 6,664,545 6,664,545 100 0 469,687 UNALLOCATED AUTHORIZATIONS 4,759,256 PROGRAM CONTINGENCY 107,000 Collection System 37,435,500 55,564,045 25,818,149 69 12,340,000 11,246,499 0 0 6- 0 0 6 0 0 1- 0 0 1- 0 0 91 787,243 11,617,351 01(a PREPARED 8/03/15, 11:05:22 CAPITAL IMPR70112TT BUDGET PAGE 5 PROGRAM /GM185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL OWMA COSTA SANITARY DISTRICT PERIOD ENDING: ------------------------------------------ TYPE GI General Inprovanents - - -' TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RESRIIIVING PROJ ALLOCATED PROJECT EXPENDED EXP CIB ESP *THIS EXP THIS AISIJCATED NO PROJECT TITLE BUDGET COST EST TO DATE PID THIS FY YEAR YTD MI-TIi BUDGET VEHIC7FS, EQUIP & FURN 9999 CAPITAL PROJECT CLEARIlJG 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 1T INFO SYSTEMS 8227 GDI TREATMENT PLANT 265,000 522,300 222,444 84 150,000 0 0 0 42,556 8232 GDI /34-6 REPLACEMENT 852,000 1,001,400 576,336 68 300,000 131,420 44 0 275,664 8240 INFO TECHNOLOGY DEVELOPMP 1,000,000 5,500,000 858,861 86 1,000,000 858,861 86 2,658 141,139 8242 CM45 REPLACEMENT 198,000 0 40,980 21 0 40,980 0 0 157,020 SUB -TOTAL 2,315,000 7,023,700 1,698,621 73 1,450,000 1,031,261 71 2,658 616,379 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 99,113 47 70,000 19,829 28 3,641 110,887 8233 CSOD FACILITY IMPR9gFMEVT 200,000 456,900 173,697 87 30,000 12,593 42 0 26,303 8234 HOB II4pR9,7EMENT5 334,000 944,500 275,901 83 50,000 39,655 79 0 58,099 8236 DISTRICT EASEMENT ACQUIS 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 IMPR9M=S 490,000 490,000 63,221 13 100,000 63,221 63 0 426,779 8243 SERVER RCXM RETAC. PRO7. 100,000 0 35,263 35 0 35,263 0 0 64,737 8246 SUN EDISON PWR PURCH AGMT 73,000 0 0 0 0 0 0 0 73,000 SUB -TOTAL 1,886,000 3,421,300 847,474 45 399,000 237,281 60 4,504 1,038,526 ASSET MANAGEM r 8238 ASSET EZAMGR -M DEV PRG4 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 CCMPLETE 8195 INFO TEaMLJGY DEVE[APMP 6,646,000 5,485,000 6,637,533 100 1,100,000 134,575 12 0 8,467 8515 2014 -15 EQUIP & VEHICLES 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 C(MPLETED 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 & VEHICLES 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 IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM1851,4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT---- PERIOD ENDING: �, // s [ 1 - TYPE GI General LTprove ents ---- -------- - - - - -- TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED RFMAIISING PR0,7 ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PM THIS FY YEAR YTD WNTH BUDGET UNALLOCATED A IHORIZATICNS 330,431 0 PROGRAM CONTINGENCY 825 0 General I[Tprovenents 20,785,900 28,015,946 18,074,518 87 4,269,000 2,989,459 70 169,137 2,711,382 EM PREPARED 8/03/15, 11:05:22 CAPITAL DETUJEMENT BUDGET PAGE 7 PROGRAM /G�1185L4 100% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 13/2015 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: (j /3C ft�_ TYPE PW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED POT EXPENDED REMAINING. PROT ALLOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD NLNNTH BUDGET URBAN LANDSCAPING 7279 CONCORD NAVAL WEAPONS PEW 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 ZCNE 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 OaIPLEEPE 7299 Oa4CORD LANDSCAPE PROJECT 3,965,000 4,268,300 3,829,112 97 370,000 131,482 36 0 135,888 SUB -TOTAL : 3,965,000 4,268,300 3,829,112 97 370,000 131,482 36 0 135,888 CCMPLETED PROJECTS 7259 RECYCLED WATER PLANNING 1,786,892 1,786,893 1,786,893 100 0 86,503 0 0 1- 7261 RW 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 GRAND 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 INVESTMENTS (cents omitted) INTEREST INCOME NO. ISSUER TYPE DATE OF PURCHASE MATURITY Days to Maturity ANNUAL YIELD CASH OUTLAY B.O.M. PURCHASE FACE VALUE (MATURITY) E.O.M. FACE VALUE E.O.M. MKT VALUE % of Portfolio CURRENT MONTH B.O.M. CUMULATIVE E.O.M. 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 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 04/22/15 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 04/27/15 07/24115 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 08112115 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 (3) (5) (6) 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. 76,414.19 88,651.85 535.85 2,898.70 3,434.55 12,773.51 79,312.89 92,086.40 9 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 ------- ------ 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- PD) kc;/ PREPARED 08/03/2015, 16:11:10 PROGRAM: GM365L CENTRAL CONTRA COSTA SANITARY DISTRICT ACCOUNT BALANCE LIST PAGE 1 ------------------------------------------------------------------------------------------------------------------------------------ 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- 22 mil -aC15 Self- IiNsarxtye bf 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- 0000- 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 5,000.00 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- 015 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 2'� PREPARED 8/03/15, 9:30:29 2015 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT ACCOUNTING_PERIOD 13/2015 AS OF &13 C /fs - 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 33,355,554.37 - DUE TO SIT ,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- 25 0.0►4 -;,015 kb. s r1i(e_ &OeAue, 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 2�0 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 a