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September 2015 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT October 9, 2015 3.c 0 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 September, 2015: Expense Categories Total Labor Charges Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Svc Outside Services Self- Insurance Expense Materials & Supplies Budgeted Actual 17,330,022 16,897, 945 1,195,038 588,607 1,312,487 678,083 Favorable /(Unfavorable) Variance Explanation 432,077 Lower due to budgeted positions that are not yet filled. 606,431 Lower due to delay in invoices. 634,404 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. 254,118 125,407 128,711 160,051 57,345 102,706 951,446 544,116 407,330 1,500,000 2,350,000 (850,000) 552,402 404,621 147,781 Other Expenses 726,390 571,585 154,805 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Lower due to delay in invoices. Lower mostly due to lower than budgeted expense for Technical Services. Partial funding of reserve policy transfer per budget. Safety, Operating, and Laboratory Supplies are lower than budget thus far in the fiscal year. Lower than budgeted amount for Public Information, Technical Training, Tuition Reimbursement, and Profession Expense Reimbursements. CENTRAL CONTRA COSTA SANITARY DISTRICT October 9, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction evenue Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending September, 2015: Revenue Categories Budgeted Facilities Capacity Fees 1,545,999 Actual 1,788,823 Favorable/(Unfavorable) Variance Explanation 242,824 A large payment from The Orchards development in Walnut Creek (a new Safeway in Shadelands) was posted in August. FINANCIAL STATEMENT SUMMARY Prepared by: J. Weeks September 2015 YEAR -TO -DATE Actual Budget Variance O & M Revenue 2,357 1,801 556 30.9% September 2015 YEAR -TO -DATE Actual Budget Variance Actual Budget Variance O & M Expenses 6,434 7,008 574 22,569 24,429 1,860 8.2% 7.6% Year- to- date Favorable Variance > $10K: Variance Total Labor Charges 432 Directors Fees & Expenses 0 Chemicals 95 Utilities 606 Repairs & Maintenance 634 Hauling & Disposal 129 Professional & Legal 103 Outside Services 407 Materials & Supplies 148 Other Expenses 155 2,710 Year- to- date Unfavorable Variance > $1 OK: 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 Sewer Construction 1,860 YEAR -TO -DATE Revenue 2,161 Expense 5,832 Over /Under (3:671) TEMPORARY INVESTMENTS: Held in District LAIF Account; LAIF yield as of September 2015 was 0.337 %. PREPARED 10/09/15, 10:04:47 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2015 ------ -- -------- - -- ------- -------- ---- ---- --- - - --- - -- --- ---- -- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------ --- ---- -------- --- - - - - -- CURRENT ASSETS CASH 471,395.41 PETTY CASH 3,400.00 PAYROLL CLEARING 20,000.00 ACCOUNTS RECEIVABLE 244,221.22 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 5,961.90 ACCOUNTS RECEIVABLE -COBRA 1,641.54 A /R -SSC DIRECT BILL 1,628,411.16 COMPUTER PURCHASE PROGRAM 12,855.88 DEPOSITS TO BANK ESCROW 100,802.41 PREPAID INSURANCE .00 PREPAID EXPENSES 960,316.22 PREPAID RETIREMENT 16,981,248.11 SUPPLIES & MATERIAL INV 2,053,696.55 DUE FROM SIC 48,414,503.51 DUE FROM S/I 2,351,601.00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 73,250,054.91 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR - BUILDINGS 10,387,225.71 - TREATMENT PLANT 320,717,418.06 ACC DEPR - TREATMENT PLANT 200,602,861.01 - PUMPING STATIONS 56,046,562.93 ACC DEPR - PUMPING STATIONS 28,643,263.31 - SEWAGE COLLECTION FACIL 331,167,382.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,886,006.89 ACC DEPR -FURN & EQUIP 7,049,850.66 - VEHICLES 6,883,133.50 ACC DEPR - VEHICLES 4,418,386.18 - RECY WATER INFRASTRUCTURE 19,065,139.00 ACCUM DEPRC -RECY WATER 7,276,986.60 - ACC DEPR- SEWAGE COL SYS 61,147,638.75 - ACC DEPR - OUTFALL 3,314,406.94 - CONTRIBUTED SEWER LINES 153,091,463.83 ACC DEPR - CONTRIB ASSETS 55,204,676.89 - CONSTRUCTION IN PROGRESS 13,958,645.83 TOTAL NET PROPERTY, PLANT & -- -- --- -- ---- EQUIPMENT 609,718,478.78 - ----- TOTAL ASSETS -- -- ---- 682,968,533.69 ---- ---- - - - --- -------------- LIABILITIES DUE TO SIC 33,678,619.33- 10 PREPARED 10/09/15, 10:04:47 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------- ------------------------------ - ----- DUE TO S/I 2,350,000.00 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 411,781.66 - SALES TAX PAYABLE 10,219.15 - ACCRUED WAGES PAYABLE 1,040,460.94- ' FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,678,555.53 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 9,378.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,668.70 - HEALTH NET 2,068.47 - OCCUPATIONAL HEALTH 8.00 - DISABILITY INS 90.33 - LIFE INS .37- DELTA DENTAL 124.84 - POST EMP. BENEFIT -OPEB 766,934.75 - CAFETERIA PLAN PAYABLE 59,181.88 - PERMIT CLEARING 77.00 - WORKERS' COMP INS PAYABLE 373,394.29 ACCRUED COMPENSATED ABS. 4,010,985.46 - REFUNDABLE DEPOSITS 36,680.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 158,432.96 - PENSION /INFLOW /OUTFLOW 88,679,765.00 - REIMBURSEMENT FEES 150,877.53 - TOTAL LIABILITIES 132,672,334.95 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 CONTRIBUTED SEWER LINES 153,091,463.59 - CAPITAL COST SHARING 100,542,903.51 - STATE & FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 227,462,446.80 - AVAILABLE FUND BALANCE 14,109,473.71 - EXPENDITURE SUMMARY 22,568,689.52 REVENUE SUMMARY 2.,357,321.65- TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 550,296,198.74- -------------- 682,968,533.69- -------------- -------------- PREPARED 10/09/15, 10:04:56 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ ------- - - - - -- MONTH -TO- DATE------- - - -- -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE %. ESTIMATE ACTUAL VARIANCE % ESTIMATE % ----------------------------------------------------------------------------------------------------- --------------- -------- -- - - - --- 2200 SEWER SVC CHARGE - COUNTER 2300 SEWER SVC CHRG - COUNTY 2400 SEWER SVC CHRG- DIRECT 2500 SEWER SVC CHRG -PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES - CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT /APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6400 RIGHT -OF -WAY FEES OTHER REVENUES FUND TOTALS 18,750 18,494 256- 1.4- 56,250 120,207 63,957 113.7 225,000 53.4 0 0 0 .0 0 26,187- 26,187- .0 68,928,000 .0 1,260,000 1,455,649 195,649 15.5 1,260,000 1,458,537 198,537 15.8 1,260,000 115.8 1,916- 0 1,916 100.0- - 5,748- 0 5,748 100.0- 23,000- .0 1,276,834 1,474,143 197,309 15.5 1,310,502 1,552,557 242,055 18.5 70,390,000 2.2 0 42,284- 42,284- .0 0 42,284- 42,284- .0 13,700,000 .3- 0 42,284- 42,284- .0 0 42,284- 42,284- .0 13,700,000 .3- 27,500 47,112 19,612 71.3 82,500 116,565 34,065 41.3 330,000 35.3 6,000 6,696 696 11.6 18,000 19,956 1,956 10.9 72,000 27.7 1,000 1,960 960 96.0 3,000 12,388 9,388 312.9 12,000 103.2 50,000 110,423 60,423 120.8 150,000 291,247 141,247 94.2 600,000 48.5 83 150 67 80.7 249 270 21 8.4 1,000 27.0 0 2,148- 2,148- .0 0 1,927- 1,927- .0 178,000 1.1- 0 0 0 .0 0 4,826 4,826 .0 95,000 5.1 833 0 833- 100.0- 2,499 750 1,749- 70.0- 10,000 7.5 0 0 0 .0 0 0 0 .0 24,000 .0 36,769 36,994 225 .6 125,146 135,660 10,514 8.4 619,300 21.9 166 0 166 - 100.0- 498 0 498 - 100.0- 2,000 .0 60,000 98,533 38,533 64.2 60,000 125,535 65,535 109.2 75,000 167.4 4,000 14,148 10,148 253.7 12,000 33,470 21,470 178.9 48,000 69.7 0 4 4 .0 0 42,621 42,621 .0 103,000 41.4 0 0 0 .0 0 0 0 .0 268,000 .0 5,000 9,552 4,552 91.0 15,000 18,206 3,206 21.4 879,000 2.1 7,083 36,393 29,310 413.8 21,249 47,482 26,233 123.5 85,000 55.9 83 0 83- 100.0- 249 -0 249 - 100.0- 1,000 .0 198,517 359,817 161,300 81.3 490,390 847,049 356,659 72.7 3,402,300 24.9 1,475,351 1,791,676 316,325 21.4 1,800,892 2,357,322 556,430 30.9 87,492,300 2.7 PREPARED 10/09/15, 10:05:13 DIRECTOR MEETING FEES EXPENSE SUMMARY REPORT BY DISTRICT 4,166 0303 BOARD HEALTH BENEFITS PAGE 1 PROGRAM /GM275L 0402 LIME 25% OF YEAR LAPSED 0403 ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 OTHER CHEMICALS 48,333 - -- - --- - --------------------- 17,916 CHEMICALS - - - - OBJ -- - ---------------------------------------------------------------------- ---- --- - - - - -- MONTH -TO- DATE------- - - - - -- -------------- -- -------- -------- --- - -- YEAR -TO- DATE-------- - - - - -- ANNUAL 33,333 NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 250,617 245,265 5,352 2.1 751,851 682,217 69,634 9.3 3,007,461 22.7 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,079,337 162,991 7.3 6,726,984 6,377,703 349,281 5.2 26,908,108 23.7 0103 SALARIES & WAGES -COMP ABS 25,000 10,872 14,128 56.5 75,000 52,827 22,173 29.6 300,000 17.6 0105 OVERTIME 91,194 60,384 30,810 33.8 273,582 234,772 38,810 14.2 1,094,493 21.5 0106 STANDBY 18,916 21,391 2,475- 13.1- 56,748 60,242 3,494- 6.2- 227,023 26.5 0110 SALARY VACANCY 49,499- 0 49,499 -100.0 148,497- 0 148,497 -100.0 594,000- .0 SALARIES & WAGES 2,578,556 2,417,249 161,307 6.3 7,735,668 7,407,761 327,907 4.2 30,943,085 23.9 0201 WORKERS' COMPENSATION INS 43,588 37,790 5,798 13.3 130,764 116,226 14,538 11.1 523,316 22.2 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 7,500 13,967 6,467- 86.2- 30,000 46.6 0203 FEDERAL MEDICARE TAX 36,256 34,303 1,953 5.4 108,768 105,371 3,397 3.1 435,335 24.2 0204 MEDICAL & HEALTH INSUR 915,412 910,523 4,889 .5 2,746,236 2,559,302 186,934 6.8 10,985,237 23.3 0205 RETIREMENT CONTRIBUTION 1,480,190 1,361,635 118,555 8.0 4,440,573 4,127,034 313,539 7.1 20,262,241 20.4 0206 DEFERRED COMP. CONTRIB 146,544 137,165 9,379 6.4 439,632 428,957 10,675 2.4 1,758,752 24.4 0207 DENTAL INSURANCE 78,669 76,733 1,936 2.5 236,007 230,844 5,163 2.2 944_,272 24.4 0208 LONG -TERM DISABILITY INS 6,139 5,624 515 8.4 18,417 17,019 1,398 7.6 73,871 23.0 0209 LIFE INSURANCE 14,694 9,552 5,142 35.0 44,082 28,427 15,655 35.5 176,604 16.1 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 -100.0 286,242- 0 286,242 -100.0 1,145,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,631,600 2,631,600 0 .0 2,631,600 100.0 EMPLOYEE BENEFITS 2,628,578 2,573,325 55,253 2.1 10,547,337 10,257,799 289,538 2.7 37,036,228 27.7 0250 CAPITALIZED ADM OVERHEAD 317,661- 267,995- 49,666- 15.6 952,983- 767,615- 185,368- 19.5 3,812,007- 20.1 CAPITALIZED ADM OVERHEAD 317,661- 267,995- 49,666- 15.6 952,983- 767,615- 185,368- 19.5 3,812,007- 20.1 TOTAL LABOR CHARGES 4,889,473 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 4,722,579 5,887 0 5,033 10,920 41,634 44,115 0 52,933 12,659 151,341 78,540 180,122 31,062 400 20,226 166,894 3.4 17,330,022 16,897,945 4,032 - 217.4- 5,565 13,046 4,166 100.0 12,498 4,568 40- .8- 14,979 15,035 94 .9 33,042 32,649 8,301- 24.9- 99,999 73,088 11,616- 35.7- 97,497 85,265 5,833 100.0 17,499 4,295 4,600- 9.5- 144,999 117,887 5,257 29.3 53,748 37,808 13,427- 9.7- 413,742 318,343 53,508 40.5 396,144 84,915 19,585 9.8 599,121 365,307 2,271 6.8 99,999 63,731 8,244 95.4 25,932 15,882 4,388 17.8 73,842 58,772 UTILITIES 398,346 310,350 87,996 22.1 1,195,038 588,607 432,077 2.5 64,167,306 26.3 7,481- 134.4- 22,261 58.6 7,930 63.5 50,000 9.1 56- .4- 59,916 25.1 393 1.2 132,177 24.7 26,911 26.9 400,000 18.3 12,232 12.5 390,000 21.9 13,204 75.5 70,000 6.1 27,112 18.7 580,000 20.3 15,940 29.7 215,000 17.6 95,399 23.1 1,655,000 19.2 311,229 78.6 1,584,600 5.4 233,814 39.0 2,396,500 15.2 36,268 36.3 400,000 15.9 10,050 38.8 103,750 15.3 15,070 20.4 295,400 19.9 606,431 50.7 4,780,250 12.3 I INS PREPARED 10/09/15, 10:05:13 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 9/30/2015 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0601 OUTSIDE VEH /EQUIP REPAIR 5,416 41,525 36,109- 666.7- 16,248 48,588 32,340- 199.0- 65,000 74.8 0602 VEHIC /EQUIP REPAIR MAINT 12,000 5,896 6,104 50.9 36,000 15,152 20,848 57.9 144,000 10.5 0603 GENERAL REPAIRS & MAINT 88,056 102,285 14,229- 16.2- 264,168 228,539 35,629 13.5 1,056,750 21.6 0604 OUTSIDE REPAIRS & MAINT. 292,935 142,499 150,436 51.4 784,922 224,874 560,048 71.4 3,505,600 6.4 0605 COMPUTER REPAIRS & MAINT 39,792 30,118 9,674 24.3 201,399 156,955 44,444 22.1 559,550 28.1 0606 REAL PROPERTY REPAIRS 3,250 0 3,250 100.0 9,750 3,975 5,775 59.2 39,000 10.2 REPAIRS & MAINTENANCE - 441,449 322,323 119,126 27.0 1,312,487 678,083 634,404 48.3 5,369,900 12.6 0701 ASH REMOVAL 13,666 12,359 1,307 9.6 40,998 26,813 14,185 34.6 164,000 16.3 0702 SLUDGE REMOVAL 2,083 662 1,421 68.2 6,249 662 5,587 89.4 25,000 2.6 0703 GRIT REMOVAL 1,250 0 1,250 100.0 3,750 666 3,084 82.2 15,000 4.4 0704 JANITORIAL & REFUSE REMOV 24,567 6,850 17,717 72.1 73,701 54,493 19,208 26.1 294,850 18.5 0705 SPOILS REMOVAL 0 55 55- .0 0 98 98- .0 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 38,974 30,845 8,129 20.9 116,922 42,675 74,247 63.5 411,700 10.4 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 12,498 0 12,498 100.0 50,000 .0 HAULING & DISPOSAL 84,706 50,771 33,935 40.1 254,118 125,407 128,711 50.7 998,550 12.6 0801 PROFESSIONAL SERVICES 13,253 1,868 11,385 85.9 39,759 19,212 20,547 51.7 159,050 12.1 0802 LEGAL SERVICES -BOARD 12,866 8,266 4,600 35.8 38,598 8,266 30,332 78.6 154,400 5.4 0803 LEGAL SERVICES - STAFF 28,898 25,933 2,965 10.3 81,694 29,867 51,827 63.4 326,850 9.1 PROFESSIONAL & LEGAL 55,017 36,067 18,950 34.4 160,051 57,345 102,706 64.2 640,300 9.0 0901 OUTSIDE SAFETY SERVICES 16,033 10,782 5,251 32.8 48,099 11,012 37,087 77.1 192,420 5.7 0902 TECHNICAL SERVICES 274,186 217,024 57,162 20.8 822,558 456,188 366,370 44.5 3,289,195 13.9 0903 DATA PROCESSING SERVICES 25 0 25 100.0 75 0 75 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 1,606 2 1,604 99.9 54,818 55,127 309- .6- 297,600 18.5 0905 REPROGRAPHIC SERVICES 882 0 882 100.0 2,646 0 2,646 100.0 10,600 .0 0906 RECRUITMENT 7,750 2,741 5,009 64.6 23,250 21,789 1,461 6.3 93,000 23.4 OUTSIDE SERVICES 300,482 230,549 69,933 23.3 951,446 544,116 407,330 42.8 3,883,115 14.0 1001 SELF - INSURANCE EXPENSE 0 0 0 .0 1,500,000 2,350,000 850,000- 56.7- 1,500,000 156.7 SELF - INSURANCE EXPENSE 0 0 0 .0 1,500,000 2,350,000 850,000- 56.7- 1,500,000 156.7 1101 OFFICE EQUIPMENT /SUPPLIES 15,281 7,611 7,670 50.2 45,843 29,872 15,971 34.8 183,450 16.3 1102 GASOLINE, OIL & FUEL 22,666 14,701 7,965 35.1 67,998 65,552 2,446 3.6 272,000 24.1 1103 OPERATING SUPPLIES 103,576 130,925 27,349- 26.4- 310,728 266,780 43,948 14.1 1,243,090 21.5 1104 OPERATING FUEL 1,916 1,402 514 26.8 5,748 1,402 4,346 75.6 23,000 6.1 1105 LABORATORY SUPPLIES 12,957 5,340 7,617 58.8 38,871 20,140 18,731 48.2 - 155,500 13.0 1106 SAFETY SUPPLIES 27,738 6,833 20,905 75.4 83,214 21,125 62,089 74.6 333,005 6.3 1108 INVENTORY OVER /SHORT 0 611- 611 .0 0 250- 250 .0 0 .0 MATERIALS & SUPPLIES 184,134 166,201 17,933 9.7 552,402 404,621 147,781 26.8 2,210,045 18.3 1201 RENTS & LEASES 13,966 8,471 5,495 39.3 41,898 30,265 11,633 27.8 167,700 18.0 1202 PUBLIC AGENCY FEES 111,157 107,074 4,083 3.7 133,471 148,433 14,962- 11.2- 533,940 27.8 1203 PUBLIC INFORMATION 27,123 1,953 25,170 92.8 81,369 27,984 53,385 65.6 325,500 8.6 9 PREPARED 10/09/15, 10:05:13 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ ------- - - - - -- MONTH -TO- DATE----- -- - - - - -- -------- -- - - -- YEAR -TO- DATE----- --- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1204 TUITION REIMBURSEMENT 4,350 0 4,350 100.0 13,050 283 12,767 97.8 58,250 .5 1205 TECH TRAIN, CONF & MEETS 29,248 23,269 5,979 20.4 87,744 51,650 36,094 41.1 351,080 14.7 1206 CERTIFICATION & LICENSES 2,303 1,820 483 21.0 6,909 3,359 3,550 51.4 27,708 12.1 1208 SUBSCRIPTION /PUBLICATION 3,058 517 2,541 83.1 9,174 1,410 7,764 84.6 36,833 3.8 1209 MILEAGE REIMBURSEMENTS 848 1,031 183- 21.6- 2,544 1,031 1,513 59.5 10,270 10.0 1210 PUBLIC NOTICES 507 105 402 79.3 1,521 773 748 49.2 6,100 12.7 1211 OUTSIDE ORGANIZATION FEES 299,689 279,636 20,053 6.7 310,367 292,371 17,996 5.8 439,175 66.6 1212 EMPLOYEE MEMBERSHIPS 3,857 5,615 1,758- 45.6- 11,571 9,256 2,315 20.0 46,455 19.9 1213 MISCELLANEOUS 3,966 2,919 . 1,047 26.4 11,898 4,770 7,128 59.9 47,710 10.0 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 0 4,958 100.0 14,874 0 14,874 100.0 77,500 .0 OTHER EXPENSES 505,030 432,410 72,620 14.4 726,390 571,585 154,805 21.3 2,128,221 26.9 NET EXPENSES 7,007,565 6,433,511 574,054 8.2 24,428,738 22,568,701 1,860,037 7.6 87,464,864 25.8 TOTAL EXPENSE 7,007,565 6,433,511 574,054 8.2 24,428,738 22,568,701 1,860,037 7.6 87,464,864 25.8 0 PREPARED 10/09/15, 10:05:13 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 9/30/2015 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE !k BUDGET SALARIES & WAGES 520,458 463,458 57,000 11.0 1,561,374 1,370,537 190,837 12.2 6,245,588 21.9 EMPLOYEE BENEFITS 841,898 829,770 12,128 1.4 5,187,294 4,940,773 246,521 4.8 13,596,100 36.3 CAPITALIZED ADM OVERHEAD 4,536- 1,529- 3,007- 66.3 13,608- 3,704- 9,904- 72.8 54,440- 6.8 DIRECTOR FEES & EXPENSES 11,014 10,920 94 .9 33,042 32,649 393 1.2 132,177 24.7 UTILITIES 6,833 2,095 4,738 69.3 20,499 18,838 1,661 8.1 82,000 23.0 REPAIRS & MAINTENANCE 37,524 35,601 1,923 5.1 192,795 166,754 26,041 13.5 522,550 31.9 PROFESSIONAL & LEGAL SERV 43,097 21,186 21,911 50.8 124,291 42,464 81,827 65.8 497,200 8.5 OUTSIDE SERVICES 136,179 107,047 29,132 21.4 458,537 339,866 118,671 25.9 1,812,300 18.8 SELF - INSURANCE EXPENSE 0 0 0 .0 1,500,000 2,350,000 850,000- 56.7- 1,500,000 156.7 MATERIALS & SUPPLIES 29,378 6,620 22,758 77.5 88,134 23,818 64,316 73.0 352,615 6.8 OTHER EXPENSES 48,955 11,721 37,234 76.1 146,865 50,579 96,286 65.6 611,670 8.3 ADMINISTRATION 1,670,800 1,486,889 183,911 11.0 9,299,223 9,332,574 33,351- .4- 25,297,760 36.9 SALARIES & WAGES 704,149 664,478 39,671 5.6 2,112,447 2,084,034 28,413 1.3 8,449,837 24.7 EMPLOYEE BENEFITS 581,500 545,211 36,289 6.2 1,744,500 1,729,804 14,696 .8 7,659,981 22.6 CAPITALIZED ADM OVERHEAD 292,415- 258,252- 34,163- 11.7 877,245- 727,338- 149,907- 17.1 3,509,001- 20.7 UTILITIES 16,481 14,655 1,826 11.1 49,443 31,428 18,015 36.4 197,800 15.9 REPAIRS & MAINTENANCE 15,474 7,345 8,129 52.5 46,422 19,005 27,417 59.1 185,750 10.2 HAULING & DISPOSAL 44,056 32,261 11,795 26.8 132,168 46,930 85,238 64.5 472,700 9.9 PROFESSIONAL & LEGAL SERV 10,755 12,916 2,161- 20.1- 32,265 12,916 19,349 60.0 129,100 10.0 OUTSIDE SERVICES 126,996 69,639 57,357 45.2 380,988 100,304 - 280,684 73.7 1,623,025 6.2 MATERIALS & SUPPLIES 30,016 12,878 17,138 57.1 90,048 48,319 41,729 46.3 360,330 13.4 OTHER EXPENSES 421,336 397,009 24,327 5.8 475,308 434,968 40,340 8.5 1,099,300 39.6 ENGINEERING 1,658,348 1,498,140 160,208 9.7 4,186,344 3,780,370 405,974 9.7 16,668,822 22.7 SALARIES & WAGES 501,221 462,867 38,354 7.7 1,503,663 1,436,688 66,975 4.5 6,014,774 23.9 EMPLOYEE BENEFITS 468,906 459,907 8,999 1.9 1,406,721 1,381,626 25,095 1.8 6,122,018 22.6 CAPITALIZED ADM OVERHEAD 10,424- 2,570- 7,854- 75.3 31,272- 10,122- 21,150- 67.6 125,104- 8.1 UTILITIES 11,449 10,437 1,012 8.8 34,347 24,668 9,679 28.2 137,400 18.0 REPAIRS & MAINTENANCE 143,434 130,794 12,640 8.8 338,219 189,193 149,026 44.1 1,721,250 11.0 HAULING & DISPOSAL 7,066 959 6,107 86.4 21,198 14,463 6,735 31.8 122,800 11.8 PROFESSIONAL & LEGAL SERV 416 411 5 1.2 1,248 411 837 67.1 5,000 8.2 OUTSIDE SERVICES 6,909 636 6,273 90.8 20,727 10,995 9,732 47.0 82,940 13.3 MATERIALS & SUPPLIES 63,954 75,168 11,214- 17.5- 191,862 166,527 25,335 13.2 767,500 21.7 OTHER EXPENSES 12,299 13,906 1,607- 13.1- 36,897 36,578 319 .9 147,676 24.8 COLLECTION SYSTEM OPS, 1,205,230 1,152,515 52,715 4.4 3,523,610 3,251,027 272,583 7.7 14,996,254 21.7 SALARIES & WAGES 780,032 751,045 28,987 3.7 2,340,096 2,291,576 48,520 2.1 9,360,517 24.5 EMPLOYEE BENEFITS 683,092 678,460 4,632 .7 2,049,276 2,025,875 23,401 1.1 8,956,616 22.6 CAPITALIZED ADM OVERHEAD 9,752- 5,644- 4,108- 42.1 29,256- 26,451- 2,805- 9.6 117,048- 22.6 CHEMICALS 102,081 111,259 9,178- 9.0- 306,243 231,911 74,332 24.3 1,225,000 18.9 UTILITIES 320,472 240,241 80,231 25.0 961,416 423,257 538,159 56.0 3,845,700 11.0 REPAIRS & MAINTENANCE 220,855 146,378 74,477 33.7 662,565 293,613 368,952 55.7 2,650,400 11.1 HAULING & DISPOSAL 32,851 16,797 16,054 48.9 98,553 61,885 36,668 37.2 394,250 15.7 PROFESSIONAL & LEGAL 749 1,554 805- 107.5- 2,247 1,554 693 30.8 9,000 17.3 OUTSIDE SERVICES 24,057 52,377 28,320- 117.7- 72,171 66,491 5,680 7.9 288,750 23.0 MATERIALS & SUPPLIES 57,320 69,590 12,270- 21.4- 171,960 160,922 11,038 6.4 688,000 23.4 OTHER EXPENSES 19,291 7,890 11,401 59.1 57,873 34,000 23,873 41.3 231,742 14.7 0­7 PREPARED 10/09/15, 10:05:13 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 9/30/2015 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET !k PLANT OPERATIONS 2,231,048 2,069,947 161,101 7.2 6,693,144 5,564,633 1,128,511 16.9 27,532,927 20.2 SALARIES & WAGES 72,696 75,401 2,705- 3.7- 218,088 224,926 6,838- 3.1- 872,369 25.8 EMPLOYEE BENEFITS 53,182 59,977 6,795- 12.8- 159,546 179,721 20,175- 12.6- 701,513 25.6 CAPITALIZED ADM OVERHEAD 534- 0 534 -100.0 1,602- 0 1,602 -100.0 6,414- .0 CHEMICALS 35,833 40,082 4,249- 11.9- 107,499 86,432 21,067 19.6 430,000 20.1 UTILITIES 43,111 42,922 189 .4 129,333 90,416 38,917 30.1 517,350 17.5 REPAIRS & MAINTENANCE 24,162 2,205 21,957 90.9 72,486 9,518 62,968 86.9 289,950 3.3 HAULING & DISPOSAL 733 754 21- 2.9- 2,199 2,129 70 3.2 8,800 24.2 OUTSIDE SERVICES 6,341 850 5,491 86.6 19,023 26,460 7,437- 39.1- 76,100 34.8 MATERIALS & SUPPLIES 3,466 1,945 1,521 43.9 10,398 5,035 5,363 51.6 41,600 12.1 OTHER EXPENSES 3,149 1,884 1,265 40.2 9,447 15,460 6,013- 63.6- 37,833 40.9 PUMP STATIONS 242,139 226,020 16,119 6.7 726,417 640,097 86,320 11.9 2,969,101 21.6 FUND TOTALS 7,007,565 6,433,511 574,054 8.2 24,428,738 22,568,701 1,860,037 7.6 87,464,864 25.8 01 PREPARED 10/09/15, 10:05:13 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 - - - --- OBJ - ---------------------------------------------------------------------------------------------------------------------------- ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - ---- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 250,617 245,265 5,352 2.1 751,851 682,217 69,634 9.3 3,007,461 22.7 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,079,337 162,991 7.3 6,726,984 6,377,703 349,281 5.2 26,908,108 23.7 0103 SALARIES & WAGES -COMP ABS 25,000 10,872 14,128 56.5 75,000 52,827 22,173 29.6 300,000 17.6 0105 OVERTIME 91,194 60,384 30,810 33.8 273,582 234,772 38,810 14.2 1,094,493 21.5 0106 STANDBY PAID 18,916 21,391 2,475- 13.1- 56,748 60,242 3,494- 6.2- 227,023 26.5 0110 SALARY VACANCY 49,499- 0 49,499 -100.0 148,497- 0 148,497 -100.0 594,000- .0 0150 CAPITALIZED SALARIES 259,216 217,880 41,336 15.9 777,648 624,905 152,743 19.6 3,110,682 20.1 0151 OVERTIME 10,244 3,625 6,619 64.6 30,732 11,180 19,552 63.6 122,991 9.1 0152 SALARY VACANCY 4,750- 0 4,750 -100.0 14,250- 0 14,250 -100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,638,754 204,512 7.2 8,529,798 8,043,846 485,952 5.7 34,119,758 23.6 0201 WORKERS' COMPENSATION INS 45,072 39,089 5,983 13.3 135,216 119,836 15,380 11.4 541,210 22.1 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 7,500 13,967 6,467- 86.2- 30,000 46.6 0203 FEDERAL MEDICARE TAX 39,844 37,381 2,463 6.2 119,532 114,270 5,262 4.4 478,456 23.9 0204 MEDICAL & HEALTH INSUR 959,497 948,275 11,222 1.2 2,878,491 2,662,808 215,683 7.5 11,514,341 23.1 0205 RETIREMENT CONTRIBUTION 1,629,265 1,487,750 141,515 8.7 4,887,798 4,471,149 416,649 8.5 22,051,213 20.3 0206 DEFERRED COMP. CONTRIB 161,300 150,757 10,543 6.5 483,900 465,863 18,037 3.7 1,935,908 24.1 0207 DENTAL INSURANCE 83,004 80,408 2,596 3.1 249,012 240,824 8,188 3.3 996,399 24.2 0208 LONG -TERM DISABILITY INS 6,750 6,318 432 6.4 20,250 18,905 1,345 6.6 81,267 23.3 0209 LIFE INSURANCE 15,363 10,160 5,203 33.9 46,089 30,108 15,981 34.7 184,695 16.3 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 -100.0 286,242- 0 286,242 -100.0 1,145,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,631,600 2,631,600 0 .0 2,631,600 100.0 EMPLOYEE BENEFITS TOTAL SALARY AND BENEFITS 2,847,181 2,760,138 5,690,447 5,398,892 87,043 3.1 11,203,146 10,768,382 434,764 3.9 39,660,089 27.2 291,555 5.1 19,732,944 18,812,228 920,716 4.7 73,779,847 25.5 D PREPARED 10/09/15, 10:04:47 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION --------------- - - - --- - ------------------------------------------------------------------------------ ------------------------------- CURRENT ASSETS CASH 897,805.98 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 29,100,000.00 ACCOUNTS RECEIVABLE 70,579.06 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 23,256.96 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,380,181.01 DUE FROM R/E 33,678,619.33 DUE FROM S/I .00 DUE FROM DEBT FUND 3,142,770.00 TOTAL CURRENT ASSETS 68,582,717.27 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 5,832,335.15 TOTAL NET PROPERTY, PLANT & - ----- -- - - --- EQUIPMENT 5,832,335.15 TOTAL ASSETS --- ----- - - ---- 74,415,052.42 - ------- -- - - -- -------------- LIABILITIES DUE TO R/E 48,414,503.51 - DUE TO S/I 2,350,000.00 - DUE TO DEBT FUND 64,394.68- 0/0 PREPARED 10/09/15, 10:04:47 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 9/30/2015 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 990,743.96 - SALES TAX PAYABLE 1,385.30 - REFUNDABLE CONST BONDS 160,048.60 - UNEARNED INTEREST .01 PROJECT RETENTION PAYABLE 284,695.91 - TOTAL LIABILITIES 52,265,771.95 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 19,988,451.28 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 2,160,829.19 - TOTAL FUND EQUITY 22,149,280.47 - TOTAL LIABILITIES AND FUND EQUITY ------- -- - - --- 74,415,052.42- u PREPARED 10/09/15, 10:04:56 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY -------------------------------------------- DISTRICT PERIOD ENDING: 9/30/2015 FUND 002 SEWER CONSTRUCTION ------------------------- - - ---- - ------------------------------------------------------- OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE $ ESTIMATE $ 2301 SEWER SVC CHRG- COUNTY 0 169,821 169,821 .0 0 178,529 178,529 .0 8,110,000 2.2 SEWER SERVICE CHARGES 0 169,821 169,821 .0 0 178,529 178,529 .0 8,110,000 2.2 1500 MAIN LINES INSPECTION 14,166 27,304 13,138 92.7 42,498 87,465 44,967 105.8 170,000 51.5 1600 PLAN REVIEW 5,833 3,048 2,785- 47.7- 17,499 9,540 7,959- 45.5- 70,000 13.6 1900 OVERTIME INSPECTION 208 576 368 176.9 624 756 132 21.2 2,500 30.2 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 315,447 199,886- 38.8- 1,545,999 1,788,823 242,824 15.7 6,184,000 28.9 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 43,160 5,660 15.1 112,500 71,772 40,728- 36.2- 450,000 15.9 4400 CAPACITY USE CHARGE 10,416 0 10,416- 100.0- 31,248 0 31,248- 100.0- 125,000 .0 4500 INTEREST INCOME 15,583 6,177 9,406- 60.4- 46,749 23,944 22,805- 48.8- 187,000 12.8 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- 498 0 498- 100.0- 2,000 .0 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 599,205 395,712 203,493- 34.0- 1,797,615 1,982,300 184,685 10.3 20,657,500 9.6 FUND TOTALS 599,205 565,533 33,672- 5.6- 1,797,615 2,160,829 363,214 20.2 28,767,500 7.5 12 PREPARED 10/27/15, 13:05:51 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROTECT 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 2,336,693 87 350,000 65,745 19 20,687 361,307 7311 TP SAFETY ENHCMNT PH4 REV 340,000 690,000 226,059 67 500,000 34,611 7 18,163 113,941 7312 ASH FACILITY IMPROVEMENTS 90,000 1,320,000 4,732 5 90,000 4,732 5 4,732 85,268 7315 APPLD RESEARCH & INNOVATN 250,000 1,542,000 126,831 51 240,000 20,000 8 0 123,169 7318 OUTFALL MONITORING PROGRM 50,000 50,000 33,444 67 0 504 0 0 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 37,155 3 1,400,000 37,155 3 37,155 1,362,845 SUB -TOTAL : 4,993,000 10,112,000 2,896,232 58 2,800,000 162,891 6 80,737 2,096,768 ONE -TIME RENOVATION 7286 CENTR & CAKE PUMP UPGRADE 200,000 2,000,000 52,719 26 370,000 42,173 11 11,715 147,281 7291 PUMP /BLOWER SEISMIC UPGRD 555,000 5,552,000 412,611 74 1,120,000 8,126 1 3,852 142,389 7292 SWITCHGEAR REFURBISHMT -P2 420,000 1,420,000 214,932 51 350,000 18,468 5 909 205,068 7297 WET SCRBR CAUSTIC INJ SYS 250,000 9,026,000 202,784 81 600,000 133,019 22 39,423 47,216 7304 INSTR & CNTRL -PLC UPGRADE 235,000 833,000 188,829 80 157,000 11,300 7 9,128 46,171 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 20,925 5 400,000 20,925 5 12,355 379,075 SUB -TOTAL : 2,140,000 26,261,000 1,092,800 51 3,112,000 234,011 8 77,382 1,047,200 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 341,575 22 1,500,000 51,497 3 33,073 1,228,425 7319 LABORATORY UPGRD & REPAIR 348,000 648,000 137,231 39 200,000 14,454 7 3,383 210,769 7320 PLANT ENERGY OPTIMIZATION 90,000 1,390,000 26,568 30 355,000 1,788 1 222 63,432 7326 EQUIPMENT REPLACEMENT 250,000 2,400,000 0 0 250,000 0 0 0 250,000 SUB -TOTAL : 2,258,000 6,188,000 505,374 22 2,305,000 67,739 3 36,678 1,752,626 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 13,998,551 94 566,000 310,284 55 50,947 948,449 7316 SLUDGE BLENDNG TNK REPAIR 714,450 714,450 696,624 98 25,000 12,739 51 1,652 17,826 SUB -TOTAL : 15,661,450 15,661,450 14,695,175 94 591,000 323,023 55 52,599 966,275 UNALLOCATED AUTHORIZATIONS 9,145,000 0 PROGRAM CONTINGENCY 698,000 0 Treatment Plant 34,895,450 58,222,450 19,189,581 55 8,808,000 787,664 9 247,396 15,705,869 PREPARED 10/27/15, 13:05:51 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 9/30/2015 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE PTO THIS FY YEAR YTD MONTH BUDGET RENOVATION 5991 P.H. SEWER RENOV PH 2 400,000 2,550,000 133,017 33 50,000 0 0 0 266,983 5999 CIPP BLANKET CONTRAST 472,000 472,000 239,664 51 150,000 105,016 70 1,093 232,336 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 1,095,142 28 2,948,857 121,998 4 81,784 2,826,858 8417 SURVEY MONUMENT INSTALL 200,000 488,000 165,584 83 50,000 39,653 79 2,128- 34,416 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 2,187,960 69 1,975,275 1,009,038 51 536,541 966,240 8422 WC SEWER RENOV PH 11 100,000 3,750,000 99,445 99 50,000 1,551 3 1,088 555 8423 NO ORINDA SEWER REN. PH 6 650,000 3,649,000 224,934 35 490,553 66,486 14 30,938 425,066 8424 M1 CIPP REHABILITATN PRJ 2,776,000 2,776,000 2,207,064 80 2,060,000 1,801,881 88 13,502 568,936 8426 LAFAYETTE SEWER REN.PH 10 705,000 3,755,000 335,819 48 555,000 186,021 34 43,174 369,181 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 35,584 24 150,000 35,584 24 22,997 114,416 8434 C.S. URGENT PROTECTS 300,000 300,000 7,921 3 270,000 7,921 3 3,052 292,079 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 3,064 2 150,000 3,064 2 1,629 146,936 SUB -TOTAL : 12,979,200 31,616,200 6,735,198 52 8,899,685 3,378,213 38 733,670 6,244,002 REGL /COMP /URGNT /PLNG /SAFE 5 9-62 MANHOLE REMOT LVL MONITOR 325,500 325,000 131,963 41 1,000 0 0 0 193,537 5993 FORCEMAIN ASSESSMENT 127,000 127,000 96,535 76 0 0 0 0 30,465 8418 COL.SYS. MODELING UPGRADE 801,600 1,350,000 411,972 51 801,600 36,908 5 24,314 389,628 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 364,817 78 165,558 60,378 37 24,678 105,183 8431 CS MASTER PLAN 600,000 1,200,000 21,987 4 600,000 21,987 4 21,987 578,013 SUB -TOTAL 2,324,100 4,371,000 1,027,274 44 1,568,158 119,273 8 70,979 1,296,826 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 10,700,000 1,206,174 97 3,120,000 72,957 2 15,268 43,826 8420 DEVELOPMNT SEWERAGE 2,667,000 3,940,000 2,283,472 86 700,000 315,870 45 125,307 383,528 SUB -TOTAL : 3,917,000 14,640,000 3,489,646 89 3,820,000 388,827 10 140,575 427,354 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 819,000 604,183 94 100,000 0 0 0 35,817 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 0 0 0 0 0 49,917 8414 MOR PUMPG ST.CHOPPER PUMP 100,000 400,000 19,964 20 0 0 0 0 80,036 8427 PS ARC FLASH STUDY 100,000 100,000 95,516 96 6,555 2,070 32 0 4,484 SUB -TOTAL : 890,000 1,770,000 719,746 81 106,555 2,070 2 0 170,254 SUBSTANTIALLY COMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,000 690,574 74 150,000 10,988 7 8,803 237,426 8404 LAFAYETTE SEWER RENOV PH8 2,975,000 2,735,000 2,947,312 99 0 350,947 0 206,939 27,688 8406 PUMP STATION SAFETY IMPS 611,000 611,000 608,751 100 2,000 2,582 129 1,010 2,249 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,020,000 2,987,033 99 200,000 33,547 17 21,576 32,967 PREPARED 10/27/15, 13:05:51 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 TYPE CS Collection System 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 ____ ___ _______ 8413 WC SEWER RENOV PH 10 3,884,000 3,884,000 3,782,483 - 97 0 21,399 0 5,302 101,517 8425 CATH. PROT. SYSTEMS PH 1 559,000 559,000 519,029 93 9,000 45,601 507 18,055 39,971 SUB -TOTAL : 11,977,000 12,286,000 11,535,182 96 361,000 465,064 129 261,685 441,818 UNALLOCATED AUTHORIZATIONS 17,807,400 0 PROGRAM CONTINGENCY 660,000 0 Collection System 50,554,700 64,683,200 23,507,046 47 14,755,398 4,353,447 30 1,206,909 27,047,654 01G PREPARED 10/27/15, 13:05:51 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 253 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 --------------------------------------------------------------------------------------------------------------------------------------- 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 VEHICLES, EQUIP & FURN 8516 2015 -16 EQUIP & VEHICLES 450,000 450,000 0 0 450,000 0 0 0 450,000 9999 CAPITAL PROJECT CLEARING 0 0 55,042- 0 0 4,958 0 4,958 55,042 SUB -TOTAL : 450,000 450,000 55,042- 12- 450,000 4,958 1 4,958 505,042 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 852,000 852,000 639,901 75 271,000 63,564 24 29,934 212,099 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 9,800,000 875,311 88 1,300,000 16,450 1 5,412 124,689 8242 CMMS REPLACEMENT 558,000 675,000 107,122 19 508,000 66,142 13 35,558 450,878 SUB -TOTAL 2,675,000 11,752,000 1,844,778 69 2,121,558 146,156 7 70,904 830,222 PROTECTS 8207 GENERAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 100,993 48 33,000 1,880 6 1,880 109,007 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 BOB IMPROVEMENTS 334,000 433,000 283,639 85 110,000 7,738 7 3,144 50,361 8236 DISTRICT EASEMENT ACQUIS 140,000 241,000 120,750 86 12,000 9,799 82 514 19,250 8237 BUFFER & RENTAL PROP. IMP 279,000 279,000 154,146 55 212,000 112,433 53 112,433 124,854 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 88,756 18 240,000 25,535 11 22,641 401,244 8243 SERVER ROOM RELOC. PROD. 100,000 1,200,000 47,405 47 93,000 12,144 13 2,495 52,595 8246 SUN EDISON PWR PORCH AGMT 73,000 73,000 15,811 22 0 15,811 0 3,822 57,189 SUB -TOTAL : 11886,000 3,468,000 1,032,813 55 763,000 185,340 24 146,929 853,187 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 692,225 58 600,000 103,040 17 34,703 507,775 SUB -TOTAL : 1,200,000 2,700,000 692,225 58 600,000 103,040 17 34,703 507,775 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 1,017,200 562,791 55 307,916 91,531 30 80,326 454,409 SUB -TOTAL : 7,663,200 7,663,200 7,200,324 94 307,916 91,531 30 80,326 462,876 UNALLOCATED AUTHORIZATIONS 1,567,000 0 PROGRAM CONTINGENCY 236,000 0 General Improvements 15,677,200 26,033,200 10,715,098 68 4,242,474 531,025 13 337,820 4,962,102 0110 PREPARED 10/27/15, 13:05:51 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 11 PREPARED 10/27/15, 13:05:51 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 25% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2015 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE -------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTO 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 595,000 595,000 333,477 56 4,000 2,833 71 771 261,523 7306 ZONE 1 RECYCLED WATER 395,000 660,000 167,421 42 29,000 50,416 174 12,167 227,579 7345 FILTER PLANT 200,000 350,000 5,362 3 200,000 5,362 3 5,362 194,638 SUB -TOTAL : 1,470,000 1,885,000 772,207 53 233,000 58,611 25 18,300 697,793 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,965,000 3,965,000 3,930,689 99 87,000 101,580 117 35,266 34,311 SUB -TOTAL : 3,965,000 3,965,000 3,930,689 99 87,000 101,580 117 35,266 34,311 UNALLOCATED AUTHORIZATIONS 250,000 0 PROGRAM CONTINGENCY 30,000 0 Recycled Water 5,715,000 5,850,000 4,702,896 82 320,000 160,191 50 53,566 1,012,104 GRAND TOTAL 106,842,350 154,788,850 58,114,621 0 28,125,872 5,832,327 0 1,845,691 48,727,729 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS SEPTEMBER, 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 8186 -2/90 - - -- 1 (1) 29,100,000 19,100,000 10,000,000 29,100,000 29,121,521 100.00% 6,176.85 17,080.11 23,256.96 (4) 29,100,000 19,100,000 10,000,000 29,100,000 29,121,521 100.00% 6,176.85 17,080.11 23,256.96 (3) (5) (6) 1,579.07 1,579.07 6,176.85 18,659.18 24,836.03 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2015 was 0.335 %. (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 0.335 %. (4) The market value of the portfolio on September 30, 2015 was $29,121,521. GASB 31 requires adjusting investments to market value. The District will adjust annually, but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 10/09/15, 10:04:47 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 9/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF - INSURANCE --------------------------------------------------------------------------------------- ------ ---------- --------- - - - --- ------ ------- CURRENT ASSETS CASH 426,561.31 TEMPORARY INVESTMENTS 5,400,000.00 ACCRUED INTEREST A/R 3,386.73 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 2,350,000.00 DUE FROM SIC 2,350,000.00 DUE FROM DEBT FUND .00 TOTAL ASSETS -- --- --- - - - --- 10,529,948.04 -------- - ----- -------------- LIABILITIES DUE TO R/E 2,351,601.00 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 23,394.02- - SALES TAX PAYABLE 59.61 - GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 3,375,054.63 - 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 2,415,739.61 - EXPENDITURE SUMMARY 607,215.13 REVENUE SUMMARY 2,353,386.73- TOTAL FUND EQUITY 7,154,893.41 - ------- - --- - -- TOTAL LIABILITIES AND FUND EQUITY 10,529,948.04 - -------------- -------------- PREPARED 10/09/15, 10:03:50 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND A 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M * SUB -FUND B 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M 7501 INSURANCE RECOVERY - HEW SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 03/2016 PERIOD ENDING: 09/30/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - -- -- ANNUAL BUDGET Actual Variance 4 Budget Actual Variance $ BUDGET $ 729 780 51 7.00 729 780 51 7.00 2,920 26.71 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 729 780 51 7.00 729 780 51 7.00 2,920 26.71 1,737 2,595 858 49.40 1,737 2,595 858 49.40 6,950 37.34 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 1,737 2,595 858 49.40 1,737 2,595 858 49.40 6,950 37.34 630 12 618- 98.10- 630 12 618- 98.10- 2,530 .47 0 0 0 .00 0 0 0 .00 0 .00 1,500,000 2,350,000 850,000 56.67 1,500,000 2,350,000 850,000 56.67 1,500,000 156.67 0 0 0 .00 0 0 0 .00 72,975 .00 1,500,630 2,350,012 849,382 56.60 1,500,630 2,350,012 - - - - -- ------ 849,382 - - - - -- --- 56.60 - - - - -- 1,575,505 ------ - - - - -- 149.16 --- - - - - -- ------ - - - - -- 1,503,096 ------- - - - - -- ------ 2,353,387 - - - - -- --- 850,291 - - - - -- 56.57 ------ - - - - -- 1,503,096 ------ 2,353,387 850,291 56.57 1,585,375 148.44 PREPARED 10/09/15, 10:03:49 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND A 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES * SUB -FUND B 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES 1423 LIABILITY INSURANCE 1424 PROPERTY INSURANCE 1425 INSURANCE CONSULTING 1426 OUTSIDE CLAIMS ADJUSTMENT • SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 03/2016 PERIOD ENDING: 09/30/15 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - --- ANNUAL BUDGET Actual Variance k Budget Actual Variance t BUDGET & 237,498 69,308 168,190 70.82 237,498 69,308 168,190 70.82 950,000 7.30 37,500 5,514 31,986 85.30 37,500 5,514 31,986 85.30 150,000 3.68 12, -498 1,524 10,974 87.81 12,498 1,524 10,974 87.81 50,000 3.05 287,496 76,346 211,150 73.44 287,496 76,346 211,150 73.44 1,150,000 6.64 24,999 0 24,999 100.00 24,999 0 24,999 100.00 100,000 .00 12,498 805 11,693 93.56 12,498 805 11,693 93.56 50,000 1.61 3,750 0 3,750 100.00 3,750 0 3,750 100.00 15,000 .00 41,247 805 40,442 98.05 41,247 •805 40,442 98.05 165,000 .49 6,249 0 6,249 100.00 6,249 0 6,249 100.00 25,000 .00 0 180 180- .00 0 180 180- .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 .00 498 0 498 100.00 498 0 498 100.00 2,000 .00 581,747 530,065 51,682 8.88 581,747 530,065 51,682 8.88 602,000 88.05 -- ---- - - - --- 910,490 ------- - - - - -- ------ 607,215 - - - - -- 303,275 --- - - 33.31 - --- ------ - - - --- 910,490 --- - - ---' 607,215 303,275 33.31 1,917,000 31.68 v- CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER, 2015 INVESTMENTS -ents 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 10/99- - - - - - -- 1 (1) 5,400,000 3,400,000 2,000,000 5,400,000 5,403,994 100.00% 1,468.49 994.19 2,462.68 (3) 5,400,000 3,400,000 2,000,000 5,400,000 5,403,994 100.00% 1,468.49 994.19 2,462.68 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2015 was 0.335 %. (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 0.335 %. (4) The market value of the portfolio on September 30, 2015 was $5,403,994. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 0.00 1,468.49 994.19 2,462.68 PREPARED 10/09/15, 10:04:47 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 3/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 9/30/2015 004 DEBT SERVICE -- -- ---- -- - - -- - -------------------------------------------------------------------------------------------------------------------- CURRENT ASSETS DEPOSIT W /TRUSTEE- RESERVE 4,856,450.00 BOND ISSUANCE COSTS .00 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 53,405.00 DUE FROM R/E .00 DUE FROM SIC 64,394.68 DUE FROM S/I .00 TOTAL ASSETS ---- ----- -- - -- 4,974,249.68 -------------- -------------- LIABILITIES DUE TO R/E .00 DUE TO SIC 3,142,770.00 - 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 37,476,154.52 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 32,255,376.19 EXPENDITURE SUMMARY 246,528.65 REVENUE SUMMARY .00 TOTAL FUND EQUITY 32,501,904.84 TOTAL LIABILITIES AND FUND EQUITY 4,974,249.68- PREPARED 10/09/15, 10:03:48 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 03/2016 PERIOD ENDING: 09/30/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET It 4552 RECYC H2O IRAN 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 PREPARED 10/09/15, 10:03:46 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 03/2016 PERIOD ENDING: 09/30/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t 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 �01