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05. Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT September 11, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2015: Expense Categories Total Labor Charges Budgeted Actual 12,440,549 12,175,372 Favorable /(Unfavorable) Variance 265,177 Chemicals 275,828 167,003 108,825 Utilities 796,692 278,256 518,436 Repairs & Maintenance 871,038 355,764 515,274 Outside Services 650,964 313,568 337,396 5. Explanation Expenses are typically lower in the beginning of the year. Some positions budgeted for in July, such as Communications Manager and IT Manager, are filled later in the fiscal year resulting in savings. Delay in invoices. Delay in invoices. August expenses are not reflected in any of the line items in this category. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Self- Insurance Expense 1,500,000 2,350,000 (850,000) Partial funding of reserve policy transfer per budget. Materials & Supplies 368,268 238,416 129,852 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. CENTRAL CONTRA COSTA SANITARY DISTRICT September 11, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending August, 2015: Revenue Categories Facilities Capacity Fees Favorable /(Unfavorable) Budgeted Actual Variance Explanation 1,030,666 1,473,376 442,710 A large payment from The Orchards development in Walnut Creek (a new Safeway in Shadelands) was posted in August. FINANCIAL STATEMENT SUMMARY August2015 O & M Revenue August 2015 Actual Budget Variance O & M Expenses 9,129 • 8,938 (191) -2.1% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: J. Weeks YEAR -TO -DATE Actual Budget Variance 566 326 240 73.8% YEAR -TO -DATE Actual Budget Variance 16,135 17,421 1,286 7.4% Variance 265 0 109 518 515 95 84 337 130 82 2,136 Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense (850) Other Expenses 0 1,286 4401SO . , Sewer Construction YEAR -TO -DATE Revenue 1,660 Expense 3,987 Over /Under 2,327 N f . TEMPORARY INVESTMENTS: Held in District LAIF Account and Fed Agencies; LAIF yield as of August 2015 was 0.330 %. PREPARED 9/10/15, 8:53:50 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------- -------- --- ----- ----- -- -- ---- - ----------------------------- -- -- ----- ------ ------ ---- - - - --- CURRENT ASSETS CASH 512,711.40 PETTY CASH 3,400.00 PAYROLL CLEARING 20,000.00 ACCOUNTS RECEIVABLE 13,901,276.28 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 12,446.40 ACCOUNTS RECEIVABLE -COBRA 527.02 A /R -SSC DIRECT BILL 5,071.13 COMPUTER PURCHASE PROGRAM 13,823.03 DEPOSITS TO BANK ESCROW 100,802.41 PREPAID INSURANCE .00 PREPAID EXPENSES 957,474.80 PREPAID RETIREMENT 18,470,389.55 SUPPLIES & MATERIAL INV 2,113,584.45 DUE FROM S/C 140,490,587.26 DUE FROM S/I 2,401,601.00 DUE FROM DEBT FUND 187,119.25 TOTAL CURRENT ASSETS 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 TOTAL ASSETS LIABILITIES DUE TO S/C 115,393,873.66- 179,190,813.98 609,718,478.78 -------- - - - - -- 788,909,292.76 -------- - ----- -------------- 0 PREPARED 9/10/15, 8:53 :50 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 8/31/2015 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 2,371,187.04 - DUE TO DEBT FUND 65,090,815.12 - ACCOUNTS PAYABLE 266,869.20 - SALES TAX PAYABLE 8,851.86 - ACCRUED WAGES PAYABLE 1,040,460.98 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,680,061.37 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,324.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 834.36 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 107.53 LIFE INS 9.78 - DELTA DENTAL 62.42 POST EMP. BENEFIT -OPEB 986,234.75 - CAFETERIA PLAN PAYABLE 58,611.98 - PERMIT CLEARING 162.00 WORKERS' COMP INS PAYABLE 412,504.66 ACCRUED COMPENSATED ABS. 4,010,985.46 - REFUNDABLE DEPOSITS 38,180.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 103,538.96 - PENSION /INFLOW /OUTFLOW .00 REIMBURSEMENT FEES 153,145.60- TOTAL LIABILITIES FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY .00 153,091,463.59 - 97,645,412.51- 75,301,279.00- 273,532,053.07- 14,109,473.71- 16,135,184.98 565,648.35- 190,799,147.51- 598,110,145.25- -------------- 788,909,292.76- -------------- -------------- 0-77 PREPARED 9/09/15, 10:49:27 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY ----------------------------------------------- DISTRICT PERIOD ENDING: 8/31/2015 FUND 001 RUNNING EXPENSE - -------------------------------------------- ---- ------ ------ ----- - --- -- - - ---- - - - - -- OHS ------------- MOSITH -TO- DATE------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO - ----- ACCOUNT TITLE ------- -- --- -- - -------------------------------------------------------------------------------------------------------------- ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE 2200 SEWER SVC CHARGE - COUNTER 18,750 83,080 64,330 343.1 37,500 101,714 64,214 171.2 225,000 45.2 2300 SEWER SVC CHRG - COUNTY 0 26,187- 26,187- .0 0 26,187- 26,187- .0 68,928,000 .0 2400 SEWER SVC CHRG- DIRECT 0 .2,826 2,826 .0 0 2,888 2,888 .0 1,260,000 .2 2500 SEWER SVC CHRG -PRIOR YEAR 1,916- 0 1,916 100.0- 3,832- 0 3,832 100.0- 23,000- .0 SEWER SERVICE CHARGES 16,834 59,719 42,885 254.8 33,668 78,415 44,747 132.9 70,390,000 .1 2600 SERVICE CHARGES- CONCORD 0 0 0 .0 0 0 0 .0 13,700,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 13,700,000 .0 1000 PERMIT /APPLICATION FEES 27,500 30,245 2,745 10.0 55,000 69,453 14,453 26.3 330,000 21.0 1700 SEPTIC TANK DUMPING 6,000 8,198 2,198 36.6 12,000 13,260 1,260 10.5 72,000 18.4 1900 OVERTIME INSPECTION 1,000 6,230 5,230 523.0 2,000 10,428 8,428 421.4 12,000 86.9 2000 SIDE SEWER INSPECTION 50,000 86,552 36,552 73.1 100,000 180,824 80,824 80.8 600,000 30.1 2700 SALES 83 75 8- 9.6- 166 120 46- 27.7- 1,000 12.0 2900 OTHER SERVICE CHARGES 0 0 0 .0 0 221 221 ,0 178,000 .1 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 0 4,826 4,826 .0 95,000 5.1 3200 NEW INDUSTRY PERMIT FEES 833 0 833- 100.0- 1,666 750 916- 55.0- 10,000 7.5 3301 POLLUTION PREVENTION 0 0 0 .0 0 0 0 .0 24,000 .0 3500 LEASE RENTAL INCOME 36,769 31,333 5,436- 14.8- 88,377 98,666 10,289 11.6 619,300 15.9 3600 PRETREATMENT PROGRAM FINE 166 0 166 - 100.0- 332 0 332 - 100.0- 2,000 -.0 3801 RECYCLED WATER 0 657 657 .0 0 27,003 27,003 .0 75,000 36.0 4300 ANNEXATION CHARGES 4,000 5,725 1,725 43.1 8,000 19,322 11,322 141.5 48,000 40.3 4500 INTEREST INCOME - 0 42,617 42,617 .0 0 42,617 42,617 .0 103,000 41.4 5500 STORMWATER PROGRAM 0 0 0 .0 0 0 0 .0 268,000 .0 5600 HOUSE HAZARD WASTE REIMH 5,000 3,354 1,646- 32.9- 10,000 8,655 1,345- 13.5- 879,000 1.0 6000 MISCELLANEOUS INCOME 7,083 463- 7,546- 106.5- 14,166 11,090 3,076- 21.7- 85,000 13.0 6400 RIGHT -OF -WAY FEES 83 0 83- 100.0- 166 0 166- 100.0- 1,000 .0 OTHER REVENUES 138,517 214,523 76,006 54.9 291,873 487,235 195,362 66.9 3,402,300 14.3 FUND TOTALS 155,351 274,242 118,891 76.5 325,541 565,650 240,109 73.8 87,492,300 .6 l'J PREPARED 9/10/15, 8:23:35 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 17$ OF YEAR LAPSED ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET ------------------------------------------------ ------ --- -- -------- ---- ------ - ----------------------- --- -------- -- ----- ----- - - ----- 0101 SALARIES & WAGES- MGMNT. 250,617 0102 SALARIES & WAGES -NON MGMT 2,242,328 0103 SALARIES & WAGES -COMP ABS 25,000 0105 OVERTIME 91,194 0106 STANDBY 18,916 0110 SALARY VACANCY 49,499 - SALARIES & WAGES 2,578,556 0201 WORKERS' COMPENSATION INS 43,588 0202 STATE UNEMPLOYMENT INSUR 2,500 0203 FEDERAL MEDICARE TAX 36,256 0204 MEDICAL & HEALTH INSUR 915,412 0205 RETIREMENT CONTRIBUTION 1,480,190 0206 DEFERRED COMP. CONTRIB 146,544 0207 DENTAL INSURANCE 78,669 0208 LONG -TERM DISABILITY INS 6,139 0209 LIFE INSURANCE 14,694 0211 ACCRUED COMPENSATED ABS. 0 0212 BENEFIT VACANCY 95,414- 0213 OPEB CONTRIBUTION 2,412,300 EMPLOYEE BENEFITS 5,040,878 0250 CAPITALIZED ADM OVERHEAD 317,661 - CAPITALIZED ADM OVERHEAD 317,661- TOTAL LABOR CHARGES 7,301,773 0301 DIRECTOR MEETING FEES 1,855 0302 BOARD TRAINING AND CONF 4,166 0303 BOARD HEALTH BENEFITS 4,993 DIRECTOR FEES & EXPENSES 11,014 0402 LIME 33,333 0403 POLYMER 32,499 0404 BOILER CHEMICALS 5,833 0406 OTHER CHEMICALS 48,333 0407 HYPOCHLORITE 17,916 CHEMICALS 137,914 0501 ELECTRICAL 132,048 0502 NATURAL GAS 199,707 0503 LAND -FILL GAS 33,333 0504 WATER 8,644 0505 TELEPHONE 24,614 UTILITIES 398,346 222,511 2,139,511 25,451 76,631 21,176 0 2,485,280 38,578 13,967 35,249 822,312 1,377,106 143,283 76,996 5,693 9,411 0 0 2,631,600 5,154,195 251,910 - 251,910- 7,387,565 4,161 4,518 5,009 13,688 23,666 0 4,295 28,104 12,721 68,786 19,535- 184,836 32,669 12,414 35,266 245,650 28,106 11.2 501,234 436,953 64,281 12.8 3,007,461 14.5 102,817 4.6 4,484,656 4,298,368 186,288 4.2 26,908,108 16.0 451- 1.8- 50,000 41,955 8,045 16.1 300,000 14.0 14,563 16.0 182,388 174,387 8,001 4.4 1,094,493 15.9 2,260- 11.9- 37,832 38,851 1,019- 2.7- 227,023 17.1 49,499 -100.0 264,096 98,998- 0 98,998 -100.0 399,414 594,000- .0 93,276 3.6 5,157,112 4,990,514 166,598 3.2 30,943,085 16.1 5,010 11.5 87,176 78,438 8,738 10.0 523,316 15.0 11,467- 458.7- 5,000 13,967 8,967- 179.3- 30,000 46.6 1,007 2.8 72,512 71,070 1,442 2.0 435,335 16.3 93,100 10.2 1,830,824 1,648,774 182,050 9.9 10,985,237 15.0 103,084 7.0 2,960,383 2,765,402 194,981 6.6 20,262,241 13.6 3,261 2.2 293,088 291,796 1,292 .4 1,758,752 16.6 1,673 2.1 157,338 154,109 3,229 2.1 944,272 16.3 446 7.3 12,278 11,399 879 7.2 73,871 15.4 5,283 36.0 29,388 18,873 10,515 35.8 176,604 10.7 0 .0 30,000 948- 30,948 103.2 360,000 .3- 95,414 -100.0 190,828- 0 190,828 -100.0 1,145,000- .0 219,300- 9.1- 2,631,600 2,631,600 0 .0 2,631,600 100.0 113,317- 2.2- 7,918,759 7,684,480 234,279 3.0 37,036,228 20.7 65,751- 20.7 635,322- 499,622- 135,700- 21.4 3,812,007- 13.1 65,751- 20.7 635,322- 499,622- 135,700- 21.4 3,812,007- 13.1 85,792- 1.2- 12,440,549 12,175,372 2,306- 124.3- 3,710 7,158 352- 8.4- 8,332 4,568 16- .3- 9,986 10,002 2,674- 24.3- 22,028 21,728 9,667 29.0 66,666 31,454 32,499 100.0 64,998 41,150 1,538 26.4 11,666 4,295 20,229 41.9 96,666 64,954 5,195 29.0 35,832 25,150 69,128 50.1 275,828 167,003 151,583 114.8 264,096 6,374 14,871 7.4 399,414 185,185 664 2.0 66,666 32,669 3,770- 43.6- 17,288 15,482 10,652- 43.3- 49,228 38,546 152,696 38.3 796,692 278,256 265,177 2.1 64,167,306 19.0 3,448- 92.9- 22,261 32.2 3,764 ,45.2 50,000 9.1 16- .2- 59,916 16.7 300 1.4 132,177 16.4 35,212 52.8 400,000 7.9 23,848 36.7 390,000 10.6 7,371 63.2 70,000 6.1 31,712 32.8 580,000 11.2 10,682 29.8 215,000 11.7 108,825 39.5 1,655,000 10.1 257,722 97.6 1,584,600 .4 214,229 53.6 2,396,500 7.7 33,997 51.0 400,000 8.2 1,806 10.4 103,750 14.9 10,682 21.7 295,400 13.0 518,436 65.1 4,780,250 5.8 1 �o 14 oll PREPARED 9/10/15, 8:23:35 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY - DISTRICT 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2016 ------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 8/31/2015 OBJ NO ACCOUNT TITLE -------------MONTH -TO- DATE----------- -- -------------- YEAR -TO-DATE-------------- ANNUAL ---------------------------- BUDGET ------ ACTUAL --- ------- VARIANCE --------- % -- - - BUDGET -- - -------------------------------------------------------- ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 5,416 2,093 3,323 61.4 10,832 7,063 3,769 34.8 65,000 10.9 0602 VEHIC /EQUIP REPAIR MAINT 12,000 7,500 4,500 37.5 24,000 9,256 14,744 61.4 144,000 6.4 0603 GENERAL REPAIRS & MAINT 88,056 96,895 8,839- 10.0- 176,112 126,255 49,857 28.3 1,056,750 11.9 0604 OUTSIDE REPAIRS & MAINT. 199,952 24,029 175,923 88.0 491,987 82,377 409,610 83.3 3,505,600 2.3 0605 COMPUTER REPAIRS & MAINT 39,792 8,552 31,240 78.5 161,607 126,838 34,769 21.5 559,550 22.7 0606 REAL PROPERTY REPAIRS 3,250 2,504 746 23.0 6,500 3,975 2,525 38.8 39,000 10.2 REPAIRS & MAINTENANCE 348,466 141,573 206,893 59.4 871,038 355,764 515,274 59.2 5,369,900 6.6 0701 ASH REMOVAL 13,666 11,826 1,840 13.5 27,332 14,453 12,879 47.1 164,000 8.8 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 4,166 0 4,166 100.0 25,000 0703 GRIT REMOVAL 1,250 666 584 46.7 2,500 666 1,834 73.4 15,000 .0 4.4 0704 JANITORIAL & REFUSE REMOV 24,567 23,345 1,222 5.0 49,134 47,642 1,492 3.0 294,850 16.2 0705 SPOILS REMOVAL 0 43 43- .0 0 43 43- 38,000 0706 HAZARDOUS WASTE DISPOSAL 38,974 11,829 27,145 69.6 77,948 11,829 66,119 .0 84.8 411,700 .1 2.9 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 8,332 0 8,332 100.0 50,000 .0 HAULING & DISPOSAL 84,706 47,709 36,997 43.7 169,412 74,633 94,779 55.9 998,550 7.5 0801 PROFESSIONAL SERVICES 21,503 16,370 5,133 23.9 26,506 17,343 9,163 34.6 159,050 10.9 0802 LEGAL SERVICES -BOARD 12,866 0 12,866 100.0 25,732 0 25,732 100.0 154,400 0803 LEGAL SERVICES - STAFF 26,398 2,317 24,081 91.2 52,796 3,934 48,862 92.5 326,850 .0 1.2 PROFESSIONAL & LEGAL 60,767 18,687 42,080 69.2 105,034 21,277 83,757 79.7 640,300 3.3 0901 OUTSIDE SAFETY SERVICES 16,033 110 15,923 99.3 32,066 230 31,836 99.3 192,420 0302 TECHNICAL SERVICES 274,186 113,918 160,268 58.5 548,372 239,165 309,207 56.4 3,289,195 .1 7.3 0903 DATA PROCESSING SERVICES 25 0 25 100.0 50 0 50 100.0 300 0904 OTHER PUBLIC AGENCY SERVS 1,606 0 1,606 100.0 53,212 55,125 1,913- 3.6- 297,600 .0 18.5 0905 REPROGRAPHIC SERVICES 882 0 882 100.0 1,764 0 1,764 100.0 10,600 0906 RECRUITMENT 7,750 11,675 3,925- 50.6- 15,500 19,048 3,548- 22.9- 93,000 .0 20.5 OUTSIDE SERVICES 300,482 125,703 174,779 58.2 650,964 313,568 337,396 51.8 3,883,115 8.1 1001 SELF - INSURANCE EXPENSE 0 850,000 850,000- .0 1,500,000 2,350,000 850,000- 56.7- 1,500,000 156.7 SELF - INSURANCE EXPENSE 0 850,000 850,000- .0 1,500,000 2,350,000 850,000- 56.7- 1,500,000 156.7 1101 OFFICE EQUIPMENT /SUPPLIES 15,281 18,944 3,663- 24.0- 30,562 22,263 8,299 27.2 183,450 12.1 1102 GASOLINE, OIL & FUEL 22,666 20,875 1,791 7.9 45,332 50,851 5,519- 12.2- 272,000 18.7 1103 OPERATING SUPPLIES 1104 OPERATING 103,576 97,638 5,938 5.7 207,152 135,854 71,298 34.4 1,243,090 10.9 FUEL 1105 LABORATORY SUPPLIES 1,916 12,957 0 1,916 100.0 3,832 0 3,832 100.0 23,000 .0 1106 SAFETY SUPPLIES 27,738 12,390 567 4.4 25,914 14,800 11,114 42.9 155,500 9.5 1108 INVENTORY OVER /SHORT 10,926 16,812 60.6 55,476 14,287 41,189 74.2 333,005 4.3 0 299- 299 .0 0 361 361- .0 0 .0 MATERIALS & SUPPLIES 184,134 160,474 23,660 12.8 368,268 238,416 129,852 35.3 2,210,045 10.8 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 13,966 11,696 2,270 16.3 27,932 21,794 6,138 22.0 167,700 13.0 1203 PUBLIC INFORMATION 11,157 6,670 4,487 40.2 22,314 41,359 19,045- 85.4- 533,940 7.7 27,123 25,725 1,398 5.2 54,246 26,031 28,215 52.0 325,500 8.0 05 PREPARED 9/10/15, 8:23:35 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2015 OB3 ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 4,350 283 4,067 93.5 8,700 283 8,417 96.7 58,250 .5 1205 TECH TRAIN, CONF & MEETS 29,248 18,511 10,737 36.7 58,496 28,380 30,116 51.5 351,080 8.1 1206 CERTIFICATION & LICENSES 2,303 978 1,325 57.5 4,606 1,539 3,067 66.6 27,708 5.6 1208 SUBSCRIPTION /PUBLICATION 3,058 165 2,893 94.6 6,116 892 5,224 85.4 36,833 2.4 1209 MILEAGE REIMBURSEMENTS 848 0 848 100.0 1,696 0 1,696 100.0 10,270 .0 1210 PUBLIC NOTICES 507 668 161- 31.8- 1,014 668 346 34.1 6,100 11.0 1211 OUTSIDE ORGANIZATION FEES 4,889 735 4,154 85.0 10,678 12,735 2,057- 19.3- 439,175 2.9 1212 EMPLOYEE MEMBERSHIPS 3,857 2,031 1,826 47.3 7,714 3,641 4,073 52.8 46,455 7.8 1213 MISCELLANEOUS 3,966 1,296 2,670 67.3 7,932 1,851 6,081 76.7 47,710 3.9 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 0 4,958 100.0 9,916 0 9,916 100.0 77,500 .0 OTHER EXPENSES 110,230 68,758 41,472 37.6 221,360 139,173 82,187 37.1 2,128,221 6.5 NET EXPENSES 8,937,832 9,128,593 190,761- 2.1- 17,421,173 16,135,190 1,285,983 7.4 87,464,864 18.4 TOTAL EXPENSE 8,937,832 9,128,593 190,761- 2.1- 17,421,173 16,135,190 1,285,983 7.4 87,464,864 18.4 lo PREPARED 9/10/15, 8:23:34 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY -------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 8/31/2015 ------------- MONTH -TO- DATE------- - - - - -- ------------------------------- -------- - - - - -- YEAR -TO- DATE-------- - ------------------------- - - - - -- ANNUAL ACCOUNT TITLE -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - BUDGET - - - - - - - - - - - - - ACTUAL - - - - - - - - - - - VARIANCE - - - - - - - - - - - - % - - - - - - BUDGET - - - - - - - - - - - - - ACTUAL - - - - - - - - - - - - - - VARIANCE - - - - - - - - - % - - - - - - BUDGET - - - - - - - - - - - - $ - - - - - - SALARIES & WAGES 520,458 464,175 56,283 10.8 1,040,916 907,080 133,836 12.9 6,245,588 14.5 EMPLOYEE BENEFITS 3,254,198 3,380,730 126,532- 3.9- 4,345,396 4,111,007 234,389 5.4 13,596,100 30.2 CAPITALIZED ADM OVERHEAD 4,536- 1,057- 3,479- 76.7 9,072- 2,175- 6,897- 76.0 54,440- 4.0 DIRECTOR FEES & EXPENSES 11,014 13,688 2,674- 24.3- 22,028 21,728 300 1.4 132,177 16.4 UTILITIES 6,833 13,463 6,630- 97.0- 13,666 16,743 3,077- 22.5- 82,000 20.4 REPAIRS & MAINTENANCE 36,624 16,736 19,888 54.3 155,271 131,153 24,118 15.5 522,550 25.1 PROFESSIONAL & LEGAL SERV 48,847 18,687 30,160 61.7 81,194 21,277 59,917 73.8 497,200 4.3 OUTSIDE SERVICES 136,179 102,149 34,030 25.0 322,358 232,818 89,540 27.8 1,812,300 12.8 SELF - INSURANCE EXPENSE 0 850,000 850,000- .0 1,500,000 2,350,000 850,000- 56.7- 1,500,000 156.7 MATERIALS & SUPPLIES 29,378 13,133 16,245 55.3 58,756 17,199 41,557 70.7 352,615 4.9 OTHER EXPENSES 48,955 32,790 16,165 33.0 97,910 38,857 59,053 60.3 611,670 6.4 ADMINISTRATION 4,087,950 4,904,494 816,544- 20.0- 7,628,423 7,845,687 217,264- 2.8- 25,297,760 31.0 SALARIES & WAGES 704,149 707,260 3,111- .4- 1,408,298 1,419,557 11,259- .8- 8,449,837 16.8 EMPLOYEE BENEFITS 581,500 581,202 298 .1 1,163,000 1,184,591 21,591- 1.9- 7,659,981 15.5 CAPITALIZED ADM OVERHEAD 292,415- 236,646- 55,769- 19.1 584,830- 469,086- 115,744- 19.8 3,509,001- 13.4 UTILITIES 16,481 16,877 396- 2.4- 32,962 16,773 16,189 49.1 197,800 8.5 REPAIRS & MAINTENANCE 15,474 6,501 8,973 58.0 30,948 11,661 19,287 62.3 185,750 6.3 HAULING & DISPOSAL 44,056 13,690 30,366 68.9 88,112 14,667 73,445 83.4 472,700 3.1 PROFESSIONAL & LEGAL SERV 10,755 0 10,755 100.0 21,510 0 21,510 100.0 129,100 .0 OUTSIDE SERVICES 126,996 17,205 109,791 86.5 253,992 30,666 223,326 87.9 1,623,025 1.9 MATERIALS & SUPPLIES 30,016 28,368 1,648 5.5 60,032 35,439 24,593 41.0 - 360,330 9.8 OTHER EXPENSES 26,536 17,628 8,908 33.6 53,972 37,958 16,014 29.7 1,099,300 3.5 ENGINEERING 1,263,548 1,152,085 111,463 8.8 2,527,996 2,282,226 245,770 9.7 16,668,822 13.7 SALARIES & WAGES 501,221 479,893 21,328 4.3 1,002,442 973,820 28,622 2.9 6,014,774 16.2 0--7 EMPLOYEE BENEFITS 468,906 457,563 11,343 2.4 937,815 921,722 16,093 1.7 6,122,018 15.1 CAPITALIZED ADM OVERHEAD 10,424- 3,967- 6,457- 61.9 20,848- 7,551- 13,297- 63.8 125,104- 6.0 UTILITIES 11,449 6,092 5,357 46.8 22,898 14,232 8,666 37.8 137,400 10.4 REPAIRS & MAINTENANCE 51,351 18,578 32,773 63.8 194,785 58,400 136,385 70.0 1,721,250 3.4 HAULING & DISPOSAL 7,066 6,675 391 5.5 14,132 13,505 627 4.4 122,800 11.0 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 832 0 832 100.0 5,000 .0 OUTSIDE SERVICES 6,909 1,016 5,893 85.3 13,818 10,360 3,458 25.0 82,940 12.5 MATERIALS & SUPPLIES 63,954 49,884 14,070 22.0 127,908 91,359 36,549 28.6 767,500 11.9 OTHER EXPENSES 12,299 9,069 3,230 26.3 24,598 22,672 1,926 7.8 147,676 15.4 COLLECTION SYSTEM OPS. 1,113,147 1,024,803 88,344 7.9 2,318,380 2,098,519 219,861 9.5 14,996,254 14.0 SALARIES & WAGES 780,032 759,696 20,336 2.6 1,560,064 1,540,531 19,533 1.3 9,360,517 16.5 EMPLOYEE BENEFITS 683,092 674,462 8,630 1.3 1,366,184 1,347,417 18,767 1.4 8,956,616 15.0 CAPITALIZED ADM OVERHEAD 9,752- 10,240- 488 5.0- 19,504- 20,810- 1,306 6.7- 117,048- 17.8 CHEMICALS 102,081 54,788 47,293 46.3 204,162 120,653 83,509 40.9 1,225,000 9.8 UTILITIES 320,472 163,622 156,850 48.9 640,944 183,016 457,928 71.4 3,845,700 4.8 REPAIRS & MAINTENANCE 220,855 102,131 118,724 53.8 441,710 147,236 294,474 66.7 2,650,400 5.6 HAULING & DISPOSAL 32,851 26,724 6,127 18.7 65,702 45,086 20,616 31.4 394,250 11.4 PROFESSIONAL & LEGAL 749 0 749 100.0 1,498 0 1,498 100.0 9,000 .0 OUTSIDE SERVICES 24,057 3,310 20,747 86.2 48,114 14,114 34,000 70.7 288,750 4.9 MATERIALS & SUPPLIES 57,320 66,764 9,444- 16.5- 114,640 91,329 23,311 20.3 688,000 13.3 OTHER EXPENSES 19,291 7,470 11,821 61.3 38,582 26,110 12,472 32.3 231,742 11.3 PREPARED 9/10/15, 8:23:34 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 8/31/2015 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE -------------------------------------------------------------------- BUDGET ACTUAL VARIANCE $ ---------------------- BUDGET ACTUAL --------- VARIANCE - ------------------------------- % BUDGET $ PLANT OPERATIONS 2,231,048 1,848,727 382,321 17.1 4,462,096 3,494,682 967,414 21.7 27,532,927 12.7 SALARIES & WAGES 72,696 74,256 1,560- 2.1- 145,392 149,526 4,134- 2.8- 872,369 17.1 EMPLOYEE BENEFITS 53,182 60,238 7,056- 13.3- 106,364 119,743 13,379- 12.6- 701,513 17.1 CAPITALIZED ADM OVERHEAD 534- 0 534 -100.0 1,068- 0 1,068 -100.0 6,414- .0 CHEMICALS 35,833 13,998 21,835 60.9 71,666 46,350 25,316 35.3 430,000 10.8 UTILITIES 43,111 45,596 2,485- 5.8- 86,222 47,492 38,730 44.9 517,350 9.2 REPAIRS & MAINTENANCE 24,162 2,373- 26,535 109.8 48,324 7,314 41,010 84.9 289,950 2.5 HAULING & DISPOSAL 733 620 113 15.4 1,466 1,375 91 6.2 8,800 15.6 OUTSIDE SERVICES 6,341 2,023 4,318 68.1 12,682 25,610 12,928- 101.9- 76,100 33.7 MATERIALS & SUPPLIES 3,466 2,325 1,141 32.9 6,932 3,090 3,842 55.4 41,600 7.4 OTHER EXPENSES 3,149 1,801 1,348 42.8 6,298 13,576 7,278- 115.6- 37,833 35.9 PUMP STATIONS 242,139 198,484 43,655 18.0 484,278 414,076 70,202 14.5 2,969,101 13.9 FUND TOTALS 8,937,832 9,128,593 190,761- 2.1- 17,421,173 16,135,190 1,285,983 7.4 87,464,864 18.4 PREPARED 9/10/15, 8:23:35 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ - ------- - - - - -- MONTH -TO- DATE------- - - - - -- - ------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ----------------- ACCOUNT TITLE - - - ---- - ------------- BUDGET ---- ACTUAL - -- - -- ---------------------------------------------------------------------------------- VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 250,617 222,511 28,106 11.2 501,234 436,953 64,281 12.8 3,007,461 14.5 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,139,511 102,817 4.6 4,484,656 4,298,368 186,288 4.2 26,908,108 16.0 0103 SALARIES & WAGES -COMP ABS 25,000 25,451 451- 1.8- 50,000 41,955 8,045 16.1 300,000 14.0 0105 OVERTIME 91,194 76,631 14,563 16.0 182,388 174,387 8,001 4.4 1,094,493 15.9 0106 STANDBY PAID 18,916 21,176 2,260- 11.9- 37,832 38,851 1,019- 2.7- 227,023 17.1 0110 SALARY VACANCY 49,499- 0 49,499 -100.0 98,998- 0 98,998 -100.0 594,000- .0 0150 CAPITALIZED SALARIES 259,216 204,553 54,663 21.1 518,432 407,023 111,409 21.5 3,110,682 13.1 0151 OVERTIME 10,244 4,477 5,767 56.3 20,488 7,554 12,934 63.1 122,991 6.1 0152 SALARY VACANCY 4,750- 0 4,750 -100.0 9,500- 0 9,500 -100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,694,310 148,956 5.2 5,686,532 5,405,091 281,441 4.9 34,119,758 15.8 0201 WORKERS' COMPENSATION INS 45,072 39,757 5,315 11.8 90,144 80,752 9,392 10.4 541,210 14.9 0202 STATE UNEMPLOYMENT INSUR 2,500 13,967 11,467 - 458.7- 5,000 13,967 8,967- 179.3- 30,000 46.6 0203 FEDERAL MEDICARE TAX 39,844 38,186 1,658 4.2 79,688 76,891 2,797 3.5 478,456 16.1 0204 MEDICAL & HEALTH INSUR 959,497 855,608 103,889 10.8 1,918,994 1,714,527 204,467 10.7 11,514,341 14.9 0205 RETIREMENT CONTRIBUTION 1,629,265 1,489,139 140,126 8.6 3,258,533 2,983,402 275,131 8.4 22,051,213 13.5 0206 DEFERRED COMP. CONTRIB 161,300 155,271 6,029 3.7 322,600 315,111 7,489 2.3 1,935,908 16.3 0207 DENTAL INSURANCE 83,004 80,190 2,814 3.4 166,008 160,415 5,593 3.4 996,399 16.1 0208 LONG -TERM DISABILITY INS 6,750 6,307 443 6.6 13,500 12,591 909 6.7 81,267 15.5 0209 LIFE INSURANCE 15,363 9,966 5,397 35.1 30,726 19,947 10,779 35.1 184,695 10.8 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 30,000 948- 30,948 103.2 360,000 .3- 0212 BENEFIT VACANCY 95,414- 0 95,414 -100.0 190,828- 0 190,828 -100.0 1,145,000- .0 0213 OPEB CONTRIBUTION 2,412,300 2,631,600 219,300- 9.1- 2,631,600 2,631,600 0 .0 2,631,600 100.0 EMPLOYEE BENEFITS 5,259,481 5,319,991 60,510- 1.2- 8,355,965 8,008,255 347,710 4.2 39,660,089 20.2 TOTAL SALARY AND BENEFITS 8,102,747 8,014,301 88,446 1.1 14,042,497 13,413,346 629,151 4.5 73,779,847 18.2 (q) PREPARED 9/10/15, 8:53:50 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------- ------------------ ----------- -- CURRENT ASSETS CASH 325,755.82 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 19,100,000.00 ACCOUNTS RECEIVABLE 2,968,085.40 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 17,080.11 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,380,181.01 DUE FROM R/E 115,393,873.66 DUE FROM S/I 37,497.96 DUE FROM DEBT FUND 36,498,324.37 TOTAL CURRENT ASSETS 176,010,303.26 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR- BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR - TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR- PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR -FURN & EQUIP .00 VEHICLES .00 ACC DEPR- VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC -RELY WATER .00 ACC DEPR- SEWAGE COL SYS .00 ACC DEPR - OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR - CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 3,986,662.23 TOTAL NET PROPERTY, PLANT & ----- ---- - - -- EQUIPMENT 3,986,662.23 TOTAL ASSETS -- ----- --- - - -- 179,996,965.49 ------- ---- - -- -------------- LIABILITIES DUE TO R/E 140,490,587.26 - DUE TO S/I 571.28 - DUE TO DEBT FUND 771,629.37- ra PREPARED 9/10/15, 8:53:50 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 8/31/2015 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 996,881.29 - SALES TAX PAYABLE 1,305.62 - REFUNDABLE CONTT BONDS 208,118.60 - UNEARNED INTEREST .01 PROJECT RETENTION PAYABLE 276,111.57 - TOTAL LIABILITIES 142,745,204.98 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 35,656,464.46 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 1,595,296.05 - TOTAL FUND EQUITY Q 37,251,760.51 - TOTAL LIABILITIES AND FUND EQUITY ---- ---- - - ---- 179,996,965.49 - -------------- -------------- PREPARED 9/09/15, 10:49:27 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY -- --- -- -- ------- DISTRICT PERIOD ENDING: 8/31/2015 FUND -- --- -- -------------------------`---------------------------------------------------------------------------------- 002 SEWER CONSTRUCTION OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO --------------------------------------------------------------------------------------------------------- ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE --- ---- % --- ESTIMATE -------- --- % - - -- -- 2301 SEWER SVC CHRG- COUNTY 0 6,554 6,554 .0 0 8,708 8,708 .0 8,110,000 .1 SEWER SERVICE CHARGES 0 6,554 6,554 .0 0 8,708 8,708 .0 8,110,000 .1 1500 MAIN LINES INSPECTION 14,166 46,869 32,703 230.9 28,332 60,161 31,829 112.3 170,000 35.4 1600 PLAN REVIEW 5,833 3,246 2,587- 44.4- 11,666 6,492 5,174- 44.4- 70,000 9.3 1900 OVERTIME INSPECTION 208 90 118- 56.7- 416 180 236- 56.7- 2,500 7.2 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 1,166,044 650,711 126.3 1,030,666 1,473,376 442,710 43.0 6,184,000 23.8 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 20,566 16,934- 45.2- 75,000 28,612 46,388- 61.9- 450,000 6.4 4400 CAPACITY USE CHARGE 10,416 0 10,416- 100.0- 20,832 0 20,832- 100.0- 125,000 .0 4500 INTEREST INCOME 15,583 7,224 8,359- 53.6- 31,166 17,767 13,399- 43.0- 187,000 9.5 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 10,060,000 .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 0 0 0 .0 0 0 0 .0 3,150,000 .0 6000 MISCELLANEOUS INCOME 166 0 166 - 100.0- 332 64,395 64,063 296.1 2,000 219.8 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 0 0 .0 0 .0 OTHER REVENUES 599,205 1,244,039 644,834 107.6 1,198,410 1,650,983 452,573 37.8 20,657,500 8.0 FUND TOTALS 599,205 1,250,593 651,388 108.7 1,198,410 1,659,691 461,281 38.5 28,767,500 5.8 12 PREPARED 9/10/15, 8:25:21 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2015 TYPE TP Treatment Plant _____________________ _______________________________ ______ _________________________ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7284 TP HAZARD ID /REMEDIATION 125,000 125,000 119,378 96 0 0 0 0 5,622 7301 TREATMENT PLANT PLANNING 2,698,000 3,345,000 2,316,007 86 350,000 45,056 13 27,088 381,993 7311 TP SAFETY ENHCMNT PH4 REV 340,000 690,000 207,896 61 500,000 16,450 3 8,134 132,104 7312 ASH FACILITY IMPROVEMENTS 90,000 1,320,000 0 0 90,000 0 0 0 90,000 7315 APPLD RESEARCH & INNOVATN 250,000 1,542,000 126,831 51 240,000 20,000 8 20,000 123,169 7318 OUTFALL MONITORING PROGRM 50,000 50,000 33,444 67 0 504 0 287 16,556 7322 FIRE PROT SYS IMPRVMT PH2 40,000 840,000 11,940 30 220,000 144 0 0 28,060 7343 TP MASTER PLAN 1,400,000 2,200,000 0 0 1,400,000 0 0 0 1,400,000 SUB -TOTAL : 4,993,000 10,112,000 2,815,496 56 2,800,000 82,154 3 55,509 2,177,504 ONE -TIME RENOVATION 7286 CENTR & CAKE PUMP UPGRADE 200,000 2,000,000 41,003 21 370,000 30,460 8 20,074 158,997 7291 PUMP /BLOWER SEISMIC UPGRD 555,000 5,552,000 408,760 74 1,120,000 4,275 0 3,764 146,240 7292 SWITCHGEAR REFURBISHMT -P2 420,000 1,420,000 214,021 51 350,000 17,559 5 2,911 205,979 7297 WET SCRBR CAUSTIC INJ SYS 125,000 9,026,000 163,363 131 600,000 93,603 16 60,587 38,363- 7304 INSTR & CNTRL -PLC UPGRADE 235,000 833,000 179,701 77 157,000 2,172 1 0 55,299 7317 PLANT CNTRL SYS NET UPGD 80,000 530,000 0 0 115,000 0 0 0 80,000 7327 HEADWORKS SCREENING UPGRD 400,000 6,900,000 8,570 2 400,000 8,570 2 8,570 391,430 SUB -TOTAL : 2,015,000 26,261,000 1,015,418 50 3,112,000 156,639 5 95,906 999,582 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 308,504 20 1,500,000 18,427 1 10,011 1,261,496 7319 LABORATORY UPGRD & REPAIR 148,000 598,000 133,848 90 154,000 11,069 7 6,266 14,152 7320 PLANT ENERGY OPTIMIZATION 90,000 1,390,000 26,346 29 355,000 1,565 0 222 63,654 SUB -TOTAL : 1,808,000 3,738,000 468,698 26 2,009,000 31,061 2 16,499 1,339,302 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 13,947,600 93 566,000 259,339 46 214,269 999,400 7316 SLUDGE BLENDNG TNK REPAIR 714,450 714,450 694,972 97 25,000 11,088 44 2,749 19,478 SUB -TOTAL : 15,661,450 15,661,450 14,642,572 94 591,000 270,427 46 217,018 1,018,878 UNALLOCATED AUTHORIZATIONS 9,720,000 0 PROGRAM CONTINGENCY 698,000 0 Treatment Plant 34,895,450 55,772,450 18,942,184 54 8,512,000 540,281 6 384,932 15,953,266 PREPARED 9/10/15, 8:25:21 PROGRAM /GM185L4 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PRAT ALLOCATED PROJECT NO PROJECT TITLE BUDGET COST EST ------------------------------------------------------- RENOVATION 5991 P.H. SEWER RENOV PH 2 400,000 2,550,000 5999 CIPP BLANKET CONTRAST 472,000 472,000 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 8417 SURVEY MONUMENT INSTALL 150,000 488,000 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 8422 WC SEWER RENOV PH 11 100,000 3,750,000 8423 NO ORINDA SEWER REN. PH 6 650,000 3,649,000 8424 M1 CIPP REHABILITATN PRJ 2,776,000 2,776,000 8426 LAFAYETTE SEWER REN.PH 10 705,000 3,755,000 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 8434 C.S. URGENT PROJECTS 300,000 300,000 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 SUB -TOTAL : 12,929,200 31,616,200 REGL /COMP /URGNT /PLNG /SAFE 5962 MANHOLE REMOT LVL MONITOR 325,500 325,000 5993 FORCEMAIN ASSESSMENT 127,000 127,000 8418 COL.SYS. MODELING UPGRADE 801,600 950,000 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 8431 CS MASTER PLAN 600,000 1,200,000 SUB -TOTAL 2,324,100 3,971,000 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 10,700,000 8420 DEVELOPMNT SEWERAGE 2,667,000 3,940,000 SUB -TOTAL : 3,917,000 14,640,000 PUMPING STATIONS 5941 PS EQUIP 6 PIPING REPL 640,000 819,000 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 8414 MOR PUMPG ST.CHOPPER PUMP 100,000 400,000 8427 PS ARC FLASH STUDY 100,000 100,000 SUB -TOTAL : 890,000 1,770,000 SUBSTANTIALLY COMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,000 8404 LAFAYETTE SEWER RENOV PH8 2,735,000 2,735,000 8406 PUMP STATION SAFETY IMPS 611,000 611,000 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,020,000 CAPITAL IMPROVEMENT BUDGET 17% OF FISCAL YEAR ELAPSED PERIOD ENDING: 8/31/2015 ------------------------------ PROJECT PCT EXPENDED EXP CIE EST TO DATE PTD THIS FY .----------------------------- 133,017 33 50,000 238,572 51 150,000 1,013,356 26 2,948,857 167,712 112 50,000 1,651,423 52 1,975,275 98,358 98 0 193,992 30 490,553 2,193,565 79 2,060,000 292,644 42 555,000 12,591 8 150,000 4,872 2 270,000 1,437 1 150,000 6,001,539 46 8,849,685 131,963 41 1,000 96,535 76 0 387,658 48 401,600 340,144 72 165,558 0 0 600,000 956,300 41 1,168,158 1,190,905 95 3,120,000 2,158,177 81 700,000 3,349,082 86 3,820,000 604,183 94 100,000 83 0 0 19,964 20 0 95,516 96 6,555 719,746 81 106,555 681,771 74 150,000 2,740,373 100 0 607,741 100 2,000 2,965,459 98 200,000 EXPENDED THIS YEAR 0 103,921 40,211 41,781 472,501 463 35,548 1,788,380 142,854 12,591 4,872 1,437 2,644,559 0 0 12,594 35,703 0 48,297 57,692 190,571 248,263 0 0 0 2,070 2,070 2,184 144,008 1,572 11,969 ACCOUNTING --------------- - PCT EXPENDED EXP THIS YTD MONTH 0 0 69 97,428 1 10,407 84 41,600 24 439,411 0 0 7 21,610 87 254,699 26 83,918 8 12,591 2 4,872 1 1,437 30 967,973 0 0 0 0 3 12,594 22 16,869 0 0 4 29,463 2 33,330 27 98,507 7 131,837 0 0 0 0 0 0 32 295 2 295 2 654 0 139,941 79 455 6 1,996 PAGE 2 ?ERIOD 2/2016 REMAINING ALLOCATED BUDGET 266,983 233,428 2,908,644 17,712- 1,502,777 1,642 456,008 582,435 412,356 137,409 295,128 148,563 6,927,661 193,537 30,465 413,942 129,856 600,000 1,367,800 59,095 508,823 567,918 35,817 49,917 80,036 4,484 170,254 246,229 5,373- 3,259 54,541 PREPARED 9/10/15, 8:25:21 PROGRAM /GM185L4 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------ TYPE CS Collection System TOTAL PROJ ALLOCATED NO PROJECT TITLE BUDGET ------------------------------------------ 8413 WC SEWER RENOV PH 30 3,884,000 8425 CATH. PROT. SYSTEMS PH 1 559,000 SUB -TOTAL : 11,737,000 UNALLOCATED AUTHORIZATIONS 17,857,400 PROGRAM CONTINGENCY 900,000 Collection System 50,554,700 CAPITAL IMPROVEMENT BUDGET PAGE 3 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2016 PERIOD ENDING: 8/31/2015 ------------------------------------------------------------ ------------ ------ ----- - ------ TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET ----------------.----------------_________-------------_____ _____---------- __- _____________ 3,884,000 3,777,183 97 0 16,103 0 1,092 106,817 559,000 500,974 90 9,000 27,546 306 19,222 58,026 12,286,000 11,273,501 96 361,000 203,382 56 163,360 463,499 0 0 64,283,200 22,300,168 44 14,305,398 3,146,571 22 1,292,928 28,254,532 15 PREPARED 9/10/15, 8:25:21 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 17$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2015 TYPE GI General Improvements ----------------------------------------------------------------- --- -------- -------- -- -- ------ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & FURN 8516 2015 -16 EQUIP & VEHICLES 450,000 450,000 0 0 450,000 0 0 0 450,000 9999 CAPITAL PROTECT CLEARING 0 0 59,999- 0 0 0 0 199- 59,999 SUB -TOTAL : 450,000 450,000 59,999- 13- 450,000 0 0 199- 509,999 MANAGEMENT INFO SYSTEMS 8227 GDI TREATMENT PLANT 265,000 425,000 222,444 84 42,558 0 0 0 42,556 8232 GDI /SMMS REPLACEMENT 852,000 852,000 609,965 72 271,000 33,629 12 21,432 242,035 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 9,800,000 869,899 87 1,300,000 11,038 1 5,382 130,101 8242 CMMS REPLACEMENT 558,000 675,000 71,563 13 508,000 30,583 6 10,189 486,437 SUB -TOTAL 2,675,000 11,752,000 1,773,871 66 2,121,558 75,250 4 37,003 901,129 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 99,113 47 33,000 0 0 0 110,887 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 BOB IMPROVEMENTS 334,000 433,000 280,495 84 110,000 4,594 4 3,857 53,505 8236 DISTRICT EASEMENT ACQUIS 140,000 241,000 120,238 86 12,000 9,288 77 4,100 19,762 8237 BUFFER & RENTAL PROP. IMP 279,000 279,000 41,713 15 212,000 0 0 0 237,287 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 66,117 14 240,000 2,896 1 756 423,883 8243 SERVER ROOM RELOC. PROJ. 100,000 1,200,000 44,910 45 93,000 9,647 10 5,328 55,090 8246 SUN EDISON PWR PURCH AGMT 73,000 73,000 11,986 16 0 11,986 0 5,342 61,014 SUB -TOTAL : 1,886,000 3,468,000 885,885 47 763,000 38,411 5 19,383 1,000,115 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 657,523 55 600,000 68,338 11 39,056 542,477 SUB -TOTAL : 1,200,000 2,700,000 657,523 55 600,000 68,338 11 39,056 542,477 SUBSTANTIALLY COMPLETE 8195 INFO TECHNOLOGY DEVELOPMT 6,646,000 6,646,000 6,637,533 100 0 0 0 0 8,467 8515 2014 -15 EQUIP & VEHICLES 1,017,200 1,017,200 482,465 47 307,916 11,206 4 2,626 534,735 SUB -TOTAL : 7,663,200 7,663,200 7,119,998 93 307,916 11,206 4 2,626 543,202 UNALLOCATED AUTHORIZATIONS 1,567,000 0 PROGRAM CONTINGENCY 236,000 0 General Improvements 15,677,200 26,033,200 10,377,278 66 4,242,474 193,205 5 97,869 5,299,922 PREPARED 9/10/15, 8:25:21 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM1851,4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2015 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET f� PREPARED 9/10/15, 8:25:21 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 17% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2015 _______________________________________________________________________________________________________________________________________ TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET URBAN LANDSCAPING 7279 CONCORD NAVAL WEAPONS REW 280,000 280,000 265,947 95 0 0 0 0 14,053 7300 REFINERY RECYCLED WATER 595,000 595,000 332,706 56 4,000 2,062 52 1,573 262,294 7306 ZONE 1 RECYCLED WATER 395,000 660,000 155,254 39 29,000 38,248 132 13,715 239,746 7345 FILTER PLANT 200,000 350,000 0 0 200,000 0 0 0 200,000 SUB -TOTAL 1,470,000 1,885,000 753,907 51 233,000 40,310 17 15,288 716,093 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROTECT 3,965,000 3,965,000 3,895,423 98 87,000 66,314 76 49,755 69,577 SUB -TOTAL : 3,965,000 3,965,000 3,895,423 98 87,000 66,314 76 49,755 69,577 UNALLOCATED AUTHORIZATIONS 250,000 0 PROGRAM CONTINGENCY 30,000 0 Recycled water 5,715,000 5,850,000 4,649,330 81 320,000 106,624 33 65,043 1,065,670 GRAND TOTAL 106,842,350 151,938,850 56,268,960 0. 27,379,872 3,986,681 0 1,840,772 50,573,390 DI CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS AUGUST, 2015 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86 -2/90 - - -- 1 (1) 19,100,000 28,100,000 (9,000,000) 19,100,000 19,120,552 100.00% 7,137.32 9,942.79 17,080.11 905 FNMA Fed Agency 04/22/15 08/12/15 12 0.07 1,000,000 (1,000,000) 0 0 0.00% 21.39 60.28 81.67 (4) 19,100,000 29,100,000 (10,000,000) 19,100,000 19,120,552 100.00% 7,158.71 10,003.07 17,161.78 (3) (5) (6) 6.42 1,490.98 1,497.40 7,165.13 11,494.05 18,659.18 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2015 was 0.320 %. (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 0.320 %. (4) The market value of the portfolio on August 31, 2015 was $19,120,552. 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 Now needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 9/10/15, 8:53:50 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2015 - ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 2,458,418.50 TEMPORARY INVESTMENTS 3,400,000.00 ACCRUED INTEREST A/R 1,918.24 SUBROGATION RECOVERY A/R .00 DUE FROM RIB 2,371,187.04 DUE FROM SIC 571.28 DUE FROM DEBT FUND .00 TOTAL ASSETS -- ----- ---- - -- 8,232,095.06 --------- - - - -- -------------- LIABILITIES DUE TO R/E 2,401,601.00 - DUE TO SIC 37,497.96 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 21,849.15 - SALES TAX PAYABLE 59.61 - GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 3,461,007.72 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT /POLLUTION RISK 2,400,000.00 - INS PREMS /CLAIMS /LAWSUITS 592,982.20 - AVAILABLE FUND BALANCE .03 EXPENDITURE SUMMARY 573,773.07 REVENUE SUMMARY 2,351,878.24- TOTAL FUND EQUITY 4,771,087.34 - -- ------ - - -- -- TOTAL LIABILITIES AND FUND EQUITY 8,232,095.06 - -------------- -------------- � va _�t PREPARED 09/09/15, 10:54:38 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O &M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM 0&M 7501 INSURANCE RECOVERY - HHW * SUB-FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 02/2016 PERIOD ENDING: 08/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- -- - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Valiance t Budget Actual Variance I BUDGET % 486 433 53- 10.91- 486 433 53- 10.91- 2,920 14.83 0 a 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 a .00 0 .00 486 433 53- 10.91- 486 433 53- 10.91- 2,920 14.83 1,158 1,436 276 24.01 1,158 1,436 270 24.01 - 6,950 20.66 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 1,158 1,436 278 24.01 11158 1,436 278 24.01 6,950 20.66 420 9 411- 97.86- 420 9 411- 97.86- 2,530 .36 0 0 0 .00 0 0 0 .00 0 .00 11500,000 2,350,000 850,000 56.67 1,500,000 2,350,000 850,000 56.67 11500,000 156.67 0 0 0 .00 0 0 0 .00 72,975 .00 1,500,420 2,350,009 849,589 56.62 1,500,420 2,350,009 ------ - - - - -- ------ 849,589 - - - - -- --- 56.62 - - - - -- ---- 1,575,505 - - - - -" - 149.16 -- - - - - - -- ------ - - - - -- 1,502,064 ------- - - - - -- ------ 2,351,878 - - - - -- --- 849,814 - - 56.58 - - -- ------ - - - - -- 1,502,064 2,351,878 849,814 56.58 1,585.,375 148.35 0 PREPARED 09/10/15, 08:32:13 PROGRAM SELPEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT • SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF- INSURANCE EXPENSE REPORT - ACCOUNTING PERIOD 03/2016 PERIOD ENDING: 08/31/15 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance $ BUDGET t 158,332 41,687 116,645 73.67 158,332 41,687 116,645 73.67 950,000 4.39 25,000 2,105 22,895 91.58 25,000 2,105 22,895 91.58 150,000 1.40 8,332 97 8,235 98.84 - 8,332 97 8,235 98.84 50,000 .19 191,664 43,889 147,775 77.10 191,664 43,889 147,775 77.10 1,150,000 3.82 16,666 0 16,666 100.00 16,666 0 16,666 100.00 100,000 .00 8,332 0 8,332 100.00 8,332 0 8,332 100.00 50,000 .00 2,500 0 2,500 100.00 2,500 0 2,500 100.00 15,000 .00 27,498 0 27,498 100.00 27,498 0 27,498 100.00 165,000 .00 4,166 0 4,166 100.00 4,166 0 4,166 100.00 25,000 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 450,000 406,091 43,909 9.76 450,000 406,091 43,909 9.76 450,000 90.24 125,000 123,793 1,207 .97 125,000 123,793 1,207 .97 125,000 99.03 0 0 0 .00 0 0 0 .00 0 .00 332 0 332 100.00 332 0 332 100.00 2,000 .00 579,498 529,884 49,614 8.56 579,498 529,884 49,614 8.56 602,000 88.02 798,660 573,773 224,887 28.16 798,660 573,773 224,887 28.16 1,917,000 29.93 22 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS AUGUST, 2015 INVESTMENTS rents omitted) DATE OF INTEREST INCOME 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 10/99- - - - - - -- 1 (1) 3,400,000 3,400,000 3,400,000 3,403,658 100.00% 924.05 994.19 1,918.24 (3) 3,400,000 3,400,000 0 3,400,000 3,403,658 100.00% 924.05 994.19 1,918.24 (2) 0.00 924.05 994.19 1,918.24 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2015 was 0.320 %. (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 0.320 %. (4) The market value of the portfolio on August 31, 2015 was $3,403,658. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 9/10/15, 8:53:50 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 2/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 8/31/2015 -- ----- ------ -- ---- - -- - -- ----- - -- -------------------------------------------------------------------------------------------------- 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W /TRUSTEE - RESERVE 4,856,450.00 BOND ISSUANCE COSTS .00 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 53,405.00 DUE FROM R/E 65,090,815.12 DUE FROM SIC 771,629.37 DUE FROM S/I .00 TOTAL ASSETS 70,772,299.49 LIABILITIES DUE TO R/E 187,119.25 - DUE TO SIC 36,498,324.37 - DUE TO S/I .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 533,384.52 - BONDS PAYABLE 33,800,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 71,018,828.14 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 246,528.65 REVENUE SUMMARY .00 TOTAL FUND EQUITY 246,528.65 TOTAL LIABILITIES AND FUND EQUITY 70,772,299.49- PREPARED 09/09/15, 10:54:31 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 02/2016 PERIOD ENDING: 08/31/2015 - -- --- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance 4 Budget Actual Variance $ BUDGET k 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 42,676 .00 4600 TAX REVENUE 0 0 0 .00 0 0 0 .00 3,779,654 .00 • REVENUE 0 0 0 .00 0 0 ------------ 0 .00 --- - - - - -- 3,822,330 ------ ----- --------- .00 ------ - - - - -- 0 -- - -- - - -- — -- ------ - - - - -- --- - - - - -- ------ 0 0 .00 - - - - -- 0 ------------ 0 0 .00 3,822,330 .00 0 PREPARED 09/10/15, 08:32:10 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 03/2016 PERIOD ENDING: 08/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance } Budget Actual Variance $ BUDGET } 1252 RECYC H2O INTEREST EXP 0 0 13,868- .00 0 0 0 .00 13,868 .00 1253 2009 BOND DEBT EXPENSE 246,529 0 1,178,682- 478.11- 246,529 246,529 0 .00 1,425,211 17.30 * DEBT SERVICE 246,529 0 1,192,550- 483.74- 246,529 246,529 0 .00 1,439,079 17.13 246,529 ____ _____ _ 0 1,192,550- 483.74- _ __ ____ __ ______ 246,529 _ __ ------------ 246,529 0 --------- .00 ------------ --------- 1,439,079 17.13 DAD