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HomeMy WebLinkAbout07. Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT November 12, 2015 TO: THE BOARD OF DIRE ORS VIA: THEA VASSALyyL��OO/ 7�,, FROM: JAMIE KING 111 SUBJECT: O & M Expense Variance Analysis The following are brief year -to -date variance explanations at major category levels through period ending October, 2015: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Svc Outside Services Self- Insurance Expense Materials & Supplies Other Expenses Favorable /(Unfavorable) Budgeted Actual Variance 22,219,495 21,707,191 512,304 551,656 431,573 120,083 1,593,384 922,246 671,138 1,753,036 969,949 783,087 338,824 188,284 150,540 212,568 104,597 107,971 1,267,528 942,975 324,553 1,500,000 2,350,000 (850,000) 736,536 602,208 134,328 863,020 753,532 109,488 Explanation Lower due to budgeted positions that are not yet filled. Lower due to more favorable bids for lime than anticipated. Some chemicals are purchased sporadically due to seasonal use and the expenses will balance out in time. Lower due to delay in invoices and lower than expected commodity cost. Electricity expense lower due to the reliability of the cogeneration system reducing the amount of energy purchase from PG &E. 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. Lower due to delay in invoices. Lower mostly due to low Technical Services expenses thus far. Partial funding of reserve policy transfer per budget. Safety, Operating, and Laboratory Supplies are lower than anticipated thus far in the fiscal year. Lower than budgeted amount for Public Information, Technical Training, Tuition Reimbursement, and Outside Organization fees. CENTRAL CONTRA COSTA SANITARY DISTRICT November 16, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO C 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 October, 2015: Revenue Favorable /(Unfavorable) Categories Budgeted Actual Variance Explanation Mail Lines Inspection 56,664 177,993 121,329 Capacity Use Charge 41,664 169,383 127,719 Large payments received for a Moraga subdivision and a construction project on Drysdale St in Danville. Annual County adjustments per Engineering. FINANCIAL STATEMENT SUMMARY October 2015 O & M Revenue October 2015 Actual Budget Variance O & M Expenses 6,448 6,651 ' 204 3.1% Year- to- date Favorable Variance > $1 OK: 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 > $10K: WA J Prepared by: J. Weeks YEAR -TO -DATE Actual Budget Variance 2,647 - 2,086 - 560 26.9% YEAR -TO -DATE Actual Budget Variance 29,017 31,080 - 2,064 6.6% Variance 512 ' 0 120 671 783 151. 108 325- 134 110 2,914 l �co %S Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense (850) Other Expenses 0 2,064 k'�yk y ��a 'o?>a'$'`au Sewer Construction YEAR -TO -DATE Revenue 2,982 Expense 8,211 Over /Under (5,229) �'.i. IN I � °,ten. 141 iaiaxr %.� ..., r. =arv°.,� �A � h».'kas r t r .� a ae` a �' TEMPORARY INVESTMENTS: Held in District LAIF Account; LAIF yield as of October 2015 was 0.357 %. PREPARED 11/10/15, 8:57:43 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ----------------------------------------------------------------------------------------------------- ------------------------------- CURRENT ASSETS CASH 978,676.52 PETTY CASH 31400.00 PAYROLL CLEARING 20,000.00 ACCOUNTS RECEIVABLE 116,343.99 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,744.40 ACCOUNTS RECEIVABLE -COBRA 742.34 - A/R-SSC DIRECT BILL 931,549.13 COMPUTER PURCHASE PROGRAM 11,158.93 DEPOSITS TO BANK ESCROW 100,802.41 PREPAID INSURANCE .00 PREPAID EXPENSES 958,924.41 PREPAID RETIREMENT 15,503,935.75 SUPPLIES & MATERIAL INV 2,141,873.41 DUE FROM SIC 49,013,978.73 DUE FROM S/I 2,351,601.00 DUE FROM DEBT FUND .00 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 -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 TOTAL ASSETS LIABILITIES DUE TO SIC 38,738,740.73- 72,136,246.34 609,718,478.78 -------------- 681,854,725.12 -------- - - - - -- -------------- (1) PREPARED 11 /10 /15, 8:57:43 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 10/31/2015 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 2,350,000.00 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 477,797.00 - SALES TAX PAYABLE 10,219.15 - ACCRUED WAGES PAYABLE 1,040,460.93 - FEDERAL WITHHOLDING - .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,690,463.28 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 9,377.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 1,668.71 - HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 238.50 LIFE INS 20.30 - DELTA DENTAL 206.74 - POST EMP. BENEFIT -OPEB 547,634.75 - CAFETERIA PLAN PAYABLE 60,061.64 - PERMIT CLEARING 524.29 WORKERS' COMP INS PAYABLE 242,120.23 ACCRUED COMPENSATED ABS. 4,003,794.51 - REFUNDABLE DEPOSITS 37,080.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS /LIABILITIES 158,432.96- - PENSION /INFLOW /OUTFLOW 88,679,765.00 - REIMBURSEMENT FEES 154,337.75- 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 - 100,542,903.51- 75,301,279.00- 227,462,446.80- 14,109,473.71- 29,016,571.08 2,646,552.16- 137,717,177.43- 544,137,547.69- -------------- 681,854,725.12- -------------- -------------- 0 PREPARED 11/10/15, 8:55:51 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 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 18,750 7,785 10,965- 58.5- 75,000 127,992 52,992 70.7 225,000 56.9 2300 SEWER SVC CHRG - COUNTY 0 197- 197- .0 0 26,384- 26,384- .0 68,928,000 .0 2400 SEWER SVC CHRG- DIRECT 0 1,547 1,547 .0 1,260,000 1,460,084 200,084 15.9 1,260,000 115.9 2500 SEWER SVC CHRG -PRIOR YEAR 1,916- 3,482 5,398 281.7- 7,664- 3,482 11,146 145.4- 23,000- 15.1 - SEWER SERVICE CHARGES 16,834 12,617 4,217- 25.1- 1,327,336 1,565,174 237,838 17.9 70,390,000 2.2 2600 SERVICE CHARGES - CONCORD 0 0 0 .0 0 42,284- 42,284- .0 13,700,000 .3- SERVICE CHARGES - CONCORD 0 0 0 .0 0 42,284- 42,284- .0 13,700,000 .3- 1000 PERMIT /APPLICATION FEES 27,500 37,579 10,079 36.7 110,000 154,144 44,144 40.1 330,000 46.7 1700 SEPTIC TANK DUMPING 6,000 6,278 278 4.6 24,000 26,234 2,234 9.3 72,000 36.4 1900 OVERTIME INSPECTION 1,000 4,516 3,516 351.6 4,000 16,904 12,904 322.6 12,000 140.9 2000 SIDE SEWER INSPECTION 50,000 87,680 37,680 75.4 200,000 378,927 178,927 89.5 600,000 63.2 2700 SALES 83 50 33- 39.8- 332 320 12- 3.6- 1,000 32.0 2900 OTHER SERVICE CHARGES 0 369 369 .0 0 1,559- 1,559- .0 178,000 .9- 3000 INDUSTRIAL PERMIT FEES 0 0 0 .0 0 4,826 4,826 .0 95,000 5.1 3200 NEW INDUSTRY PERMIT FEES 833 3,000 2,167 260.1 3,332 3,750 418 12.5 10,000 37.5 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- 161,915 166,993 5,078 3.1 619,300 27.0 3600 PRETREATMENT PROGRAM FINE 166 0 166 - 100.0- 664 0 664 - 100.0- 2,000 .0 3801 RECYCLED WATER 60,000 16,096 43,904- 73.2- 120,000 141,632 21,632 18.0 75,000 188.8 4300 ANNEXATION CHARGES 4,000 3,668 332- 8.3- 16,000 37,138 21,138 132.1 48,000 77.4 4500 INTEREST INCOME 0 3 3 .0 0 42,623 42,623 .0 103,000 41.4 5500 STORMWATER PROGRAM 70,000 70,066 66 .1 70,000 70,066 66 .1 268,000 26.1 5600 HOUSE HAZARD WASTE REIMB 5,000 6,375 1,375 27.5 20,000 24,581 4,581 22.9 879,000 2.8 6000 MISCELLANEOUS INCOME 7,083 9,602 2,519 35.6 28,332 57,084 28,752 101.5 85,000 67.2 6400 RIGHT -OF -WAY FEES 83 0 83- 100.0- 332 0 332 - 100.0- 1,000 .0 OTHER REVENUES 268,517 276,615 8,098 3.0 758,907 1,123,663 364,756 48.1 3,402,300 33.0 FUND TOTALS 285,351 289,232 3,881 1.4 2,086,243 2,646,553 560,310 26.9 87,492,300 3.0 O PREPARED 11/10/15, 8:57:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 10/31/2015 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - --- -------- - - - - -- YEAR -TO- DATE-------- -- - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES- MGMNT. 250,617 245,425 5,192 2.1 1,002,468 927,644 74,824 7.5 3,007,461 30.8 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,090,586 151,742 6.8 8,969,312 8,468,288 501,024 5.6 26,908,108 31.5 0103 SALARIES & WAGES -COMP ABS 25,000 27,849 2,849- 11.4- - 100,000 80,675 19,325 19.3 300,000 26.9 0105 OVERTIME 91,194 57,398 33,796 37.1 364,776 292,170 72,606 19.9 1,094,493 26.7 0106 STANDBY 18,916 24,715 5,799- 30.7- 75,664 84,958 9,294- 12.3- 227,023 37.4 0110 SALARY VACANCY 49,499- 0 49,499 -100.0 197,996- 0 197,996 -100.0 594,000- .0 0115 REW WAGE TRANSFER 0 1 1- .0 0 1 1- .0 0 .0 SALARIES & WAGES 2,578,556 2,445,974 132,582 5.1 10,314,224 9,853,736 460,488 4.5 30,943,085 31.8 0201 WORKERS' COMPENSATION INS 43,588 130,163 86,575- 198.6- 174,352 246,386 72,034- 41.3- 523,316 47.1 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 10,000 13,967 3,967- 39.7- 30,000 46.6 0203 FEDERAL MEDICARE TAX 36,256 34,706 1,550 4.3 145,024 140,079 4,945 3.4 435,335 32.2 0204 MEDICAL & HEALTH INSUR 915,412 823,258 92,154 10.1 3,661,648 3,382,558 279,090 7.6 10,985,237 30.8 0205 RETIREMENT CONTRIBUTION 1,480,190 1,385,150 95,040 6.4 5,920,763 5,512,187 408,576 6.9 20,262,241 27.2 0206 DEFERRED COMP. CONTRIB 146,544 134,092 12,452 8.5 586,176 563,046 23,130 3.9 1,758,752 32.0 0207 DENTAL INSURANCE 78,669 76,914 1,755 2.2 314,676 307,758 6,918 2.2 944,272 32.6 0208 LONG -TERM DISABILITY INS 6,139 5,655 484 7.9 24,556 22,670 1,886 7.7 73,871 30.7 0209 LIFE INSURANCE 14,694 9,613 5,081 34.6 58,776 38,037 20,739 35.3 176,604 21.5 0211 ACCRUED COMPENSATED ABS. 0 865- 865 .0 30,000 1,813- 31,813 106.0 360,000 .5- 0212 BENEFIT VACANCY 95,414- 0 95,414 -100.0 381,656- 0 381,656 -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 0215 REW BENEFIT TRANSFER 0 0 0 .0 0 0 0 .0 0 .0 EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD 2,628,578 317,661- 2,598,686 235,401- 29,892 82,260- 1.1 25.9 13,175,915 1,270,644- 12,856,475 1,003,020- 319,440 267,624- 2.4 21.1 37,036,228 3,812,007- 34.7 26.3 CAPITALIZED ADM OVERHEAD 317,661- 235,401- 82,260- 25.9 1,270,644- 1,003,020- 267,624- 21.1 3,812,007- 26.3 TOTAL LABOR CHARGES 4,889,473 4,809,259 80,214 1.6 22,219,495 21,707,191 512,304 2.3 64,167,306 33.8 0301 DIRECTOR MEETING FEES 1,855 4,396 2,541- 137.0- 7,420 17,442 10,022- 135.1- 22,261 78.4 0302 BOARD TRAINING AND CONF 4,166 1,969 2,197 52.7 16,664 6,537 10,127 60.8 50,000 13.1 0303 BOARD HEALTH BENEFITS 4,993 5,012 19- .4- 19,972 20,046 74- .4- 59,916 33.5 DIRECTOR FEES & EXPENSES 11,014 11,377 363- 3.3- 44,056 44,025 31 .1 132,177 33.3 0402 LIME 33,333 29,748 3,585 10.8 133,332 102,836 30,496 22.9 400,000 25.7 0403 POLYMER 32,499 2,492 30,007 92.3 129,996 87,757 42,239 32.5 390,000 22.5 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 23,332 4,295 19,037 81.6 70,000 6.1 0406 OTHER CHEMICALS - 48,333 57,745 9,412- 19.5- 193,332 175,632 17,700 9.2 580,000 30.3 0407 HYPOCHLORITE 17,916 23,244 5,328- 29.7- 71,664 61,053 10,611 14.8 215,000 28.4 CHEMICALS 137,914 113,229 24,685 17.9 551,656 431,573 120,083 21.8 1,655,000 26.1 0501 ELECTRICAL 132,048 94,706 37,342 28.3 528,192 179,621 348,571 66.0 1,584,600 11.3 0502 NATURAL GAS 199,707 173,344 26,363 13.2 798,828 538,651 260,177 32.6 2,396,500 22.5 0503 LAND -FILL GAS 33,333 29,935 3,398 10.2 133,332 93,666 39,666 29.7 400,000 23.4 0504 WATER 8,644 15,889 7,245- 83.8- 34,576 31,772 2,804 8.1 103,750 30.6 PREPARED 11/10/15, 8:57:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 10/31/2015 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ---------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE -- ----------- % ----------- BUDGET - - ACTUAL --- -- - ----------------------------------------- VARIANCE % BUDGET % 0505 TELEPHONE 24,614 19,762 4,852 19.7 98,456 78,536 19,920 20.2 295,400 26.6 UTILITIES 398,346 333,636 64,710 16.2 1,593,384 922,246 671,138 42.1 4,780,250 19.3 0601 OUTSIDE VEH /EQUIP REPAIR 5,416 3,885 1,531 28.3 21,664 52,472 30,808- 142.2- 65,000 80.7 0602 VEHIC /EQUIP REPAIR MAINT 12,000 6,135 5,865 48.9 48,000 21,287 26,713 55.7 144,000 14.8 0603 GENERAL REPAIRS & MAINT 88,056 70,318 17,738 20.1 352,224 298,857 53,367 15.2 1,056,750 28.3 0604 OUTSIDE REPAIRS & MAINT 292,035 192,687 99,348 34.0 1,076,957 417,561 659,396 61.2 3,505,600 11.9 0605 COMPUTER REPAIRS & MAINT 39,792 15,508 24,284 61.0 241,191 172,463 68,728 28.5 559,550 30.8 0606 REAL PROPERTY REPAIRS 3,250 3,334 84- 2.6- 13,000 7,309 5,691 43.8 39,000 18.7 REPAIRS & MAINTENANCE 440,549 291,867 148,682 33.7 1,753,036 969,949 783,087 44.7 5,369,900 18.1 0701 ASH REMOVAL 13,666 11,212 2,454 18.0 54,664 38,024 16,640 30.4 164,000 23.2 0702 SLUDGE REMOVAL - 2,083 0 2,083 100.0 8,332 662 7,670 92.1 25,000 2.6 0703 GRIT REMOVAL 1,250 1,013 237 19.0 •5,000 1,680 3,320 66.4 15,000 11.2 0704 JANITORIAL & REFUSE REMOV 24,567 43,523 18,956- 77.2- 98,268 98,013 255 .3 294,850 33.2 0705 SPOILS REMOVAL 0 0 0 .0 0 98 98- .0 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 38,974 7,131 31,843 81.7 155,896 49,807 106,089 68.1 411,700 12.1 0707 MOBILE COLLECTION -HHW 4,166 0 4,166 100.0 16,664 0 16,664 100.0 50,000 .0 HAULING & DISPOSAL 84,706 62,879 21,827 25.8 338,824 188,284 150,540 44.4 998,550 18.9 0801 PROFESSIONAL SERVICES 13,253 15,888 2,635- 19.9- 53,012 35,100 17,912 33.8 159,050 22.1 0802 LEGAL SERVICES -BOARD 12,866 7,965 4,901 38.1 51,464 16,231 35,233 68.5 154,400 10.5 0803 LEGAL SERVICES -STAFF 26,398 23,399 2,999 11.4 108,092 53,266 54,826 50.7 326,850 16.3 PROFESSIONAL & LEGAL SERV 52,517 47,252 5,265 10.0 212,568 104,597 107,971 50.8 640,300 16.3 0901 OUTSIDE SAFETY SERVICES 16,033 8,644 7,389 46.1 64,132 19,656 44,476 69.4 192,420 10.2 0902 TECHNICAL SERVICES 289,186 368,689 79,503- 27.5- 1,111,744 824,876 286,868 25.8 3,289,195 25.1 0903 DATA PROCESSING SERVICES 25 0 25 100.0 100 0 100 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 2,206 2,305 99- 4.5- 57,024 57,432 408- .7- 297,600 19.3 0905 REPROGRAPHIC SERVICES 882 0 '882 100.0 3,528 0 3,528 100.0 10,600 .0 0906 RECRUITMENT 7,750 19,222 11,472- 148.0- 31,000 41,011 10,011- 32.3- 93,000 44.1 OUTSIDE SERVICES 316,082 398,860 82,778- 26.2- 1,267,528 942,975 324,553 25.6 3,883,115 24.3 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 23,891 8,610- 56.3- 61,124 53,763 7,361 12.0 183,450 29.3 1102 GASOLINE, OIL & FUEL 22,666 17,635 5,031 22.2 90,664 83,186 7,478 8.2 272,000 30.6 1103 OPERATING SUPPLIES 103,576 133,352 29,776- 28.7- 414,304 400,127 14,177 3.4 1,243,090 32.2 1104 OPERATING FUEL 1,916 0 1,916 100.0 7,664 1,402 6,262 81.7 23,000 6.1 1105 LABORATORY SUPPLIES 12,957 10,199 2,758 21.3 51,828 30,340 21,488 41.5 155,500 19.5 1106 SAFETY SUPPLIES 27,738 12,366 15,372 55.4 110,952 33,492 77,460 69.8 333,005 10.1 1108 INVENTORY OVER /SHORT 0 148 148- .0 0 102- 102 .0 0 .0 MATERIALS & SUPPLIES 184,134 197,591 13,457- 7.3- 736,536 602,208 134,328 18.2 2,210,045 27.2 l"J PREPARED 11/10/15., 8:57:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 10/31/2015 OBJ ------- - - - - -- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET !k 1201 RENTS & LEASES 13,966 14,125 159- 1.1- 55,864 44,391 11,473 20.5 167,700 26.5 1202 PUBLIC AGENCY FEES 12,657 76,132 63,475 - 501.5- 146,128 224,565 78,437- 53.7- 533,940 42.1 1203 PUBLIC INFORMATION 27,123 38,755 11,632- 42.9- 108,492 66,738 41,754 38.5 325,500 20.5 1204 TUITION REIMBURSEMENT 4,350 0 4,350 100.0 17,400 283 17,117 98.4 58,250 .5 1205 TECH TRAIN, CONF & MEETS 29,248 24,453 4,795 16.4 116,992 76,103 40,889 35.0 351,080 21.7 1206 CERTIFICATION & LICENSES 2,303 3,586 1,283- 55.7- 9,212 6,945 2,267 24.6 27,708 25.1 1208 SUBSCRIPTION /PUBLICATION 3,058 148 2,910 95.2 12,232 1,558 10,674 87.3 36,833 4.2 1209 MILEAGE REIMBURSEMENTS 848 812 36 4.2 3,392 1,842 1,550 45.7 10,270 17.9 1210 PUBLIC NOTICES 507 0 507 100.0 2,028 773 1,255 61.9 6,100 12.7 1211 OUTSIDE ORGANIZATION FEES 23,789 19,320 4,469 18.8 334,156 311,691 22,465 6.7 439,175 71.0 1212 EMPLOYEE MEMBERSHIPS 3,857 2,819 1,038 26.9 15,428 12,075 3,353 21.7 46,455 26.0 1213 MISCELLANEOUS - 3,966 1,800 2,166 54.6 15,864 6,568 9,296 58.6 47,710 13.8 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 10,958 0 10,958 100.0 25,832 0 25,832 100.0 77,500 .0 OTHER EXPENSES 136,630 181,950 45,320- 33.2- 863,020 753,532 109,488 12.7 2,128,221 35.4 NET EXPENSES 6,651,365 6,447,900 203,465 3.1 31,080,103 29,016,580 2,063,523 6.6 87,464,864 33.2 TOTAL EXPENSE 6,651,365 6,447,900 203,465 3.1 31,080,103 29,016,580 2,063,523 6.6 87,464,864 .33.2 a] PREPARED 11/10/15, 8:57:17 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY ---------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 10/31/2015 ------------- MONTH -TO- DATE------- - - - - -- ----------------- -- ------ - - - - -- YEAR -TO- DATE-------- ------------- - - - - -- - ----- ------- ANNUAL ACCOUNT TITLE -------------------------- - -------------------------------------------------------------------------------------------------------- BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 520,458 479,669 40,789 7.8 2,081,832 1,850,206 231,626 11.1 6,245,588 29.6 EMPLOYEE BENEFITS 841,898 744,068 97,830 11.6 6,029,192 5,684,838 344,354 5.7 13,596,100 41.8 CAPITALIZED ADM OVERHEAD 4,536- 1,433- •3,103- 68.4 18,144- 5,137- 13,007- 71.7 54,440- -9.4 DIRECTOR FEES & EXPENSES 11,014 11,377 363- 3.3- 44,056 44,025 31 .1 132,177 33.3 UTILITIES 6,833 4,239 2,594 38.0 27,332 23,077 4,255 15.6 82,000 28.1 REPAIRS & MAINTENANCE 36,624 16,150 20,474 55.9 229,419 182,903 46,516 20.3 522,550 35.0 PROFESSIONAL & LEGAL SERV 40,597 34,031 6,566 16.2 164,888 76,495 88,393 53.6 497,200 15.4 OUTSIDE SERVICES 136,779 198,806 62,027- 45.3- 595,316 538,671 56,645 9.5 1,812,300 29.7 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 27,841 1,537 5.2 117,512 51,657 65,855 56.0 352,615 14.6 OTHER EXPENSES 54,955 55,003 48- .1- 201,820 105,581 96,239 47.7 611,670 17.3 ADMINISTRATION 1,674,000 1,569,751 104,249 6.2 10,973,223 10,902,316 70,907 .6 25,297,760 43.1 SALARIES & WAGES 704,149 618,457 85,692 12.2 2,816,596 2,702,489 114,107 4.1 8,449,837. 32.0 EMPLOYEE BENEFITS 581,500 550,826 30,674 5.3 2,326,000 2,280,627 45,373 2.0 7,659,981 29.8 CAPITALIZED ADM OVERHEAD 292,415- 227,605- 64,810- 22.2 1,169,660- 954,945- 214,715- 18.4 3,509,001- 27.2 UTILITIES 16,481 18,207 1,726- 10.5- 65,924 49,636 16,288 24.7 197,800 25.1 REPAIRS & MAINTENANCE 15,474 4,634 10,840 70.1 61,896 23,639 38,257 61.8 185,750 12.7 HAULING & DISPOSAL 44,056 10,418 33,638 76.4 176,224 57,348 118,876 67.5 472,700 12.1 PROFESSIONAL & LEGAL SERV 10,755 11,251 496- 4.6- 43,020 24,166 18,854 43.8 129,100 18.7 OUTSIDE SERVICES 141,996 91,383 50,613 35.6 522,984 191,687 331,297 63.3 1,623,025 11.8 MATERIALS & SUPPLIES 30,016 22,405 7,611 25.4 120,064 70,725 49,339 41.1 360,330 19.6 OTHER EXPENSES 46,936 104,940 58,004- 123.6- 522,244 539,906 17,662- 3.4- 1,099,300 49.1 ENGINEERING SALARIES & WAGES 1,298,948 501,221 1,204,916 463,726 94,032 37,495 7.2 7.5 5,485,292 2,004,884 4,985,278 1,900,413 500,014 104,471 9.1 5.2 16,668,822 6,014,774 29.9 31.6 EMPLOYEE BENEFITS 468,906 472,468 3,562- .8- 1,875,627 1,854,093 21,534 1.1 6,122,018 30.3 CAPITALIZED ADM OVERHEAD 10,424- 2,054- 8,370- 80.3 41,696- 12,176- 29,520- 70.8 125,104- 9.7 V UTILITIES 11,449 21,614 10,165- 88.8- 45,796 46,282 486- 1.1- 137,400 33.7 REPAIRS & MAINTENANCE 143,434 60,946 82,488 57.5 481,653 250,139 231,514 48.1 1,721,250 14.5 HAULING & DISPOSAL 7,066 12,435 5,369- 76.0- 28,264 26,898 1,366 4.8 122,.800 21.9 PROFESSIONAL & LEGAL SERV 416 1,364 948 - 227.9- 1,664 1,775 111- 6.7- 5,000 35.5 OUTSIDE SERVICES 6,909 3,170 3,739 54.1 27,636 14,165 13,471 48.7 82,940 17.1 MATERIALS & SUPPLIES 63,954 75,782 11,828- 18.5- 255,816 242,309 13,507 5.3 767,500 31.6 OTHER EXPENSES 12,299 7,167 5,132 41.7 49,196 43,745 5,451 11.1 147,676 29.6 COLLECTION SYSTEM OPS. 1,205,230 1,116,618 88,612 7.4 4,728,840 4,367,643 361,197 7.6 14,996,254 29.1 SALARIES & WAGES 780,032 707,248 72,784 9.3 3,120,128 2,998,826 121,302 3.9 9,360,517 32.0 EMPLOYEE BENEFITS 683,092 717,802 34,710- 5.1- 2,732,368 2,743,675 11,307- .4- 8,956,616 30.6 CAPITALIZED ADM OVERHEAD 9,752- 4,309- 5,443- 55.8 39,008- 30,762- 8,246- 21.1 117,048- 26.3 CHEMICALS 102,081 27,121 74,960 73.4 408,324 259,033 149,291 36.6 1,225,000 21.1 UTILITIES 320,472 245,593 74,879 23.4 1,281,888 668,852 613,036 47.8 3,845,700 17.4 REPAIRS & MAINTENANCE 220,855 116,611 104,244 47.2 883,420 410,224 473,196 53.6 2,650,400 15.5 HAULING & DISPOSAL 32,851 39,138 6,287- 19.1- 131,404 101,022 30,382 23.1 394,250 25..6 PROFESSIONAL & LEGAL 749 215 534 71.3 2,996 1,770 1,226 40.9 9,000 19.7 OUTSIDE SERVICES 24,057 54,279 30,222- 125.6- 96,228 120,770 24,542- 25.5- 288,750 41.8 MATERIALS & SUPPLIES 57,320 67,429 10,109- 17.6- 229,280 228,349 931 .4 688,000 33.2 OTHER EXPENSES 19,291 12,834 6,457 33.5 77,164 46,834 30,330 39.3 231,742 20.2 PREPARED 11/10/15, 8:57:17 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 10/31/2015 ------------- MONTH -TO- DATE------- - - - - -- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ PLANT OPERATIONS 2,231,048 1,983,961 247,087 11.1 8,924,192 7,548,593 1,375,599 15.4 27,532,927 27.4 SALARIES & WAGES 72,696 73,257 561- .8- 290,784 298,185 7,401- 2.5- 872,369 34.2 EMPLOYEE BENEFITS 53,182 63,323 10,141- 19.1- 212,728 243,043 30,315- 14.3- 701,513 34.6 CAPITALIZED ADM OVERHEAD 534- 0 534 -100.0 2,136- 0 2,136 -100.0 6,414- .0 CHEMICALS 35,833 57,745 21,912- 61.2- 143,332 144,177 845- .6- 430,000 33.5 UTILITIES 43,111 43,983 872- 2.0- 172,444 134,399 38,045 22.1 517,350 26.0 REPAIRS & MAINTENANCE 24,162 88,983 64,821- 268.3- 96,648 98,501- 1,853- 1.9- 289,950 34.0 HAULING & DISPOSAL 733 888 155- 21.1- 2,932 3,016 84- 2.9- 8,800 34.3 OUTSIDE SERVICES 6,341 2,001 4,340 68.4 25,364 28,461 3,097- 12.2- 76,100 37.4 MATERIALS & SUPPLIES 3,466 1,234 2,232 64.4 13,864 6,268 7,596 54.8 41,600 15.1 OTHER EXPENSES _ 3,149 1,675 1,474 46.8 12,596 17,135 4,539- 36.0- 37,833 45.3 PUMP STATIONS 242,139 333,089 90,950- 37.6- 968,556 973,185 4,629- .5- 2,969,101 32.8 SALARIES & WAGES 0 103,617 103,617- .0 0 103,617 103,617- .0 0 EMPLOYEE BENEFITS 0 50,199 50,199- .0 0 50,199 50,199- .0 0 .0 CHEMICALS 0 28,363 28,363- .0 0 28,363 28,363- .0 0 .0 UTILITIES 0 0 0 .0 0 0 0 .0 0 .0 REPAIRS & MAINTENANCE 0 4,543 4,543- .0 0 4,543 4,543- .0 0 .0 PROFESSIONAL & LEGAL SERV 0 391 391- .0 0 391 391- .0 0 .0 OUTSIDE SERVICES 0 49,221 49,221- .0 0 49,221 49,221- .0 0 .0 MATERIALS & SUPPLIES 0 2,900 2,900- .0 0 2,900 2,900- .0 0 .0 OTHER EXPENSES 0 331 331- .0 0 331 331- .0 0 .0 .0 RECYCLED WATER FUND TOTALS 0 6,651,365 239,565 239,565- .0 0 239,565 239,565- .0 0 .0 s 6,447,900 203,465 3.1 31,080,103 29,016,580 2,063,523 6.6 87,464,864 33.2 PREPARED 11/10/15, 8:57:18 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2015 ---- OBJ - ---------------------------------------------------------------- ------- - - - - --- -- MONTH -TO- DATE------- - - - - -- ---- ------ --- ---------- --- - ------------------------------- -------- - - - - -- YEAR -TO- DATE-------- - - - - -- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 0101 SALARIES & WAGES- MGMNT. 250,617 245,425 5,192 2.1 1,002,468 927,644 74,824 7.5 3,007,461 30.8 0102 SALARIES & WAGES -NON MGMT 2,242,328 .2,090,586 151,742 6.8 8,969,312 8,468,288 501,024 5.6 26,908,108 31.5 0103 SALARIES & WAGES -COMP ABS 25,000 27,849 2,849- 11.4- 100,000 80,675 19,325 19.3 300,000 26.9 0105 OVERTIME 91,194 57,398 33,796 37.1 364,776 292,170 72,606 19.9 1,094,493 26.7 0106 STANDBY PAID 18,916 24,715 5,799- 30.7- 75,664 84,958 9,294- 12.3- 227,023 37.4 0110 SALARY VACANCY 49,499- 0 49,499 -100.0 197,996- 0 197,996 -100.0 594,000- .0 0115 REW WAGE TRANSFER 0 1 -1- .0 0 1 1- .0 0 .0 0150 CAPITALIZED SALARIES 259,216 194,462 64,754 25.0 1,036,864 819,368 217,496 21.0 3,110,682 26.3 0151 OVERTIME 10,244 374 9,870 96.3 40,976 11,554 29,422 71.8 122,991 9.4 0152 SALARY VACANCY 4,750- 0 4,750 -100.0 19,000- 0 19,000 -100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,640,810 202,456 7.1 11,373,064 10,684,658 688,406 6.1 34,119,758 31.3 0201 WORKERS' COMPENSATION INS 45,072 131,257 86,185- 191.2- 180,288 251,093 70,805- 39.3- 541,210 46.4 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 10,000 13,967 3,967- 39.7- 30,000 46.6 0203 FEDERAL MEDICARE TAX 39,844 37,408 2,436 6.1 159,376 151,682 7,694 4.8 478,456 31.7 0204 MEDICAL & HEALTH INSUR 959,497 859,488 100,009 10.4 3,837,988 3,522,294 315,694 8.2 11,514,341 30.6 0205 RETIREMENT CONTRIBUTION 1,629,265 1,498,249 131,016 8.0 6,517,063 5,969,399 547,664 8.4 22,051,213 27.1 0206 DEFERRED COMP. CONTRIB 161,300 145,713 15,587 9.7 645,200 611,575 33,625 5.2 1,935,908 31.6 0207 DENTAL INSURANCE 83,004 80,226 2,778 3.3 332,016 321,050 10,966 3.3 996,399 32.2 0208 LONG -TERM DISABILITY INS 6,750 6,275 475 7.0 27,000 25,176 1,824 6.8 81,267 31.0 0209 . LIFE INSURANCE 15,363 10,175 5,188 33.8 61,452 40,279 21,173 34.5 184,695 21.8 0211 ACCRUED COMPENSATED ABS. 0 865- 865 .0 30,000 1,813- 31,813 106.0 360,000 .5- 0212 BENEFIT VACANCY 95,414- 0 95,414 -100.0 381,656- 0 381,656 -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 0215 REW BENEFIT TRANSFER 0 0 0 .0 0 0 0 .0 0 .0 EMPLOYEE BENEFITS 2,847,181 2,767,926 79,255 2.8 14,050,327 13,536,302 514,025 3.7 39,660,089 34.1 TOTAL SALARY AND BENEFITS 5,690,447 5,408,736 281,711 5.0 25,423,391 24,220,960 , 1,202,431 4.7 73,779,847 32.8 IN PREPARED 11/10/15, 8:57:43 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2015 002 SEWER CONSTRUCTION - --- ---- ----- ---- - -- - -- CURRENT ASSETS CASH 960,733.79 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 23,100,000.00 ACCOUNTS RECEIVABLE 72,186.93 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 8,086.41 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,380,181.01 DUE FROM R/E 38,738,740.73 DUE FROM S/I .00 DUE FROM DEBT FUND 3,142,770.00 TOTAL CURRENT ASSETS 67,692,203.80 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 8,210,598.05 TOTAL NET PROPERTY, PLANT & -- ---- -- -- - -- EQUIPMENT 8,210,598.05 TOTAL ASSETS ------ ---- - - -- 75,902,801.85 LIABILITIES DUE TO R/E 49,013,978.73 - DUE TO S/I 2,350,000.00 - DUE TO DEBT FUND 64,394.68- ro PREPARED 11/10/15, 8:57:43 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 10/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 1,095,977.50 - SALES TAX PAYABLE 1,385.30 - REFUNDABLE CONST BONDS 122,548.60 - UNEARNED INTEREST .01 PROJECT RETENTION PAYABLE 284,302.11 - TOTAL LIABILITIES 52,932,586.91 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 19,988,451.28 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 2,981,763.66 - TOTAL FUND EQUITY 22,970,214.94 - TOTAL LIABILITIES AND FUND EQUITY 75,902,801.85 - -------------- 0 PREPARED 11/10/15, 8:55:51 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2015 ---------------------------------- 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 1,453 1,453 .0 0 179,983 179,983 .0 8,110,000 2.2 SEWER SERVICE CHARGES 0 1,453 1,453 .0 0 179,983 179,983 .0 8,110,000 2.2 1500 MAIN LINES INSPECTION 14,166 90,528 76,362 539.1 56,664 177,993 121,329 214.1 170,000 104.7 1600 PLAN REVIEW 5,833 8,442 2,609 44.7 23,332 17,982 5,350- 22.9- 70,000 25.7 1900 OVERTIME INSPECTION 208 144 64- 30.8- 832 900 68 8.2 2,500 36.0 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 248,057 267,276- 51.9- 2,061,332 2,036,880 24,452- 1.2- 6,184,000 32.9 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 34,483 3,017- 8.0- 150,000 106,254 43,746- 29.2- 450,000 23.6 4400 CAPACITY USE CHARGE 10,416 169,383 158,967 526.2 41,664 169,383 127,719 306.5 125,000 135.5 4500 INTEREST INCOME 15,583 19,769 4,186 26.9 62,332 43,713 18,619- 29.9- 187,000 23.4 4600 TAX REVENUE 200,000 243,752 43,752 21.9 200,000 243,752 43,752 21.9 10,060,000 2.4 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 4,924 4,758 866.3 664 4,924 4,260 641.6 2,000 246.2 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 799,205 819,482 20,277 2.5 2,596,820 2,801,781 204,961 7.9 20,657,500 13.6 FUND TOTALS 799,205 820,935 21,730 2.7 2,596,820 2,981,764 384,944 14.8 28,767,500 10.4 vz_ PREPARED 11/10/15, 8:57:40 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY --------------------------------------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 10/31/2015 TYPE TP Treatment Plant - TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST BST 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 2,356,159 87 350,000 85,204 24 19,462 341,841 7311 TP SAFETY ENHCMNT PH4 REV 340,000 690,000 238,887 70 500,000 47,441 10 12,829 101,113 7312 ASH FACILITY IMPROVEMENTS 90,000 1,320,000 7,416 8 90,000 7,416 8 2,684 82,584 7315 APPLD RESEARCH & INNOVATN 250,000 1,542,000 146,831 59 240,000 40,000 17 20,000 103,169 7318 OUTFALL MONITORING PROGRM 50,000 50,000 40,143 80 0 7,203 0 6,699 9,857 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 2,200,000 166,237 12 1,400,000 166,237 12 129,083 1,233,763 SUB -TOTAL : 4,993,000 10,112,000 3,086,991 62 2,800,000 353,645 13 190,757 1,906,009 ONE -TIME RENOVATION 7286 CBNTR & CAKE PUMP UPGRADE 200,000 2,000,000 75,283 38 370,000 64,741 18 22,565 124,717 7291 PUMP /BLOWER SEISMIC UPGRD 555,000 5,552,000 424,890 77 1,120,000 20,406 2 12,278 130,110 7292 SWITCHGEAR REFURBISHMT -P2 420,000 1,420,000 216,570 52 350,000 20,106 6 1,640 203,430 7297 WET SCRBR CAUSTIC INJ SYS 250,000 9,026,000 216,192 87 600,000 146,430 24 13,412 33,808 7304 INSTR & CNTRL -PLC UPGRADE 235,000 833,000 227,014 97 157,000 49,485 32 38,185 7,986 7317 PLANT CNTRL SYS NET UPGD 80,000 530,000 0 0 115,000 0 0 0 80,000 7324 CRITICAL SWITCHGEAR 600,000 2,100,000 0 0 350,000 0 0 0 600,000 7327 HEADWORKS SCREENING UPGRD 400,000 6,900,000 30,651 8 400,000 30,651 8 9,729 369,349 SUB -TOTAL 2,740,000 28,361,000 1,190,600 44 3,462,000 331,819 10 97,809 1,549,400 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 441,143 28 1,500,000 151,067 10 99,570 1,128857 7319 LABORATORY UPGRD & REPAIR 348,000 648,000 149,929 43 200,000 27,153 14 12,697 198,,071 7320 PLANT ENERGY OPTIMIZATION 90,000 1,390,000 26,568 30 355,000 1,788 1 - 0 63,432 7326 EQUIPMENT REPLACEMENT 250,000 2,400,000 14,333 6 250,000 14,333 6 14,333 235,667 SUB -TOTAL 2,258,000 6,188,000 631,973 28 2,305,000 194,341 8 126,600 1,626,027 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 14,129,129 95 566,000 440,865 78 130,584 817,871 7316 SLUDGE BLENDNG TNK REPAIR 714,450 714,450 697,173 98 25,000 13,288 53 551 17,277 SUB -TOTAL : 15,661,450 15,661,450 14,826,302 95 591,000 454,153 77 131,135 835,148 UNALLOCATED AUTHORIZATIONS 8,545,000 0 PROGRAM CONTINGENCY 698,000 0 Treatment Plant 34,895,450 60,322,450 19,735,866 57 9,158,000 1,333,958 15 546,301 15,159,584 13 PREPARED 11/10/15, 8:57:40 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY ________________________________________________________________________________________________________ DISTRICT PERIOD ENDING: 10/31/2015 TYPE TP Treatment Plant _______________________________ TOTAL TOTAL PROTECT PCT EXPENDED PCT EXPENDED REMAINING PROD 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 G, PREPARED 11/10/15, 8:57:40 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY --------------------------------------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 10/31/2015 TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROTECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE --------------------------------------------------------------------------------------------------------------------------------------- BUDGET COST EST TO DATE PTD 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 472,000 472,000 240,540 51 150,000 105,889 71 875 231,460 8415MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 1,539,954 39 2,948,857 566,812 19 444,814 2,382,046 8417 SURVEY MONUMENT INSTALL 200,000 488,000 145,984 73 50,000 20,053 40 19,600- 54,016 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 2,580,446 82 1,975,275 1,401,523 71 392,482 573,754 8422 WC SEWER RENOV PH 11 150,000 3,750,000 104,371 70 50,000 6,474 13 4,926 45,629 8423 NO ORINDA SEWER REN. PH 6 650,000 3,649,000 278,436 43 490,553 119,987 25 53,506 371,564 8424 M1 CIPP REHABILITATN PRJ 2,776,000 2,776,000 2,304,905 83 2,060,000 1,899,721 92 97,839 471,095 8426 LAFAYETTE SEWER REN.PH 10 705,000 3,755,000 382,293 54 555,000 232,499 42 46,471 322,707 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 49,616 33 150,000 49,616 33 14,033 100,384 8434 C.S. URGENT PROJECTS 300,000 300,000 9,453 3 270,000 9,453 4 1,531 290,547 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 3,721 3 150,000 3,721 3 655 146,279 SUB -TOTAL : 13,029,200 31,616,200 7,772,736 .60 8,899,685 4,415,748 50 1,037,532 5,256,464 REGL /COMP /URGNT /PLNG /SAFE 5962 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 1,201,600 1,350,000 470,160 39 801,600 95,096 12 58,187 731,440 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 .396,600 84 165,558 92,160 56_ 31,782 73,400 8431 CS MASTER PLAN 600,000 1,200,000 110,304 18 600,000 110,304 18 88,316 489,696 SUB -TOTAL 2,724,100 4,371,000 1,205,562 44 1,568,158 297,560 19 178,285 1,518,538 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,250,000 10,700,000 1,240,229 99 3,120,000 107,014 3 34,054 9,771 8420 DEVELOPMNT SEWERAGE 2,667,000 3,940,000 2,365,297 89 700,000 397,690 57 81,815 301,703 SUB -TOTAL : 3,917,000 14,640,000 3,605,526 92 3,820,000 504,704 13 115,869 311,474 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 1,477,000 691,448 75 150,000 11,863 8 875 236,552 8404 LAFAYETTE SEWER RENOV PH8 2,975,000 2,735,000 2,947,984 99 0 351,619 0 673 27,016 8406 PUMP STATION SAFETY IMPS 611,000 611,000 608,751 100 2,000 2,582 129 0 2,249 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,020,000 2,991,840 99 200,000 38,352 19 4,805 28,160 PREPARED 11/10/15, 8:57:40 PROGRAM /GM185L4 CENTRAL CONTRA COSTA SANITARY DISTRICT -------------- ------ ------- ------ ---- - - - -- TYPE CS Collection System TOTAL PROD ALLOCATED NO PROJECT TITLE BUDGET ------------------------------------------ 8413 WC SEWER RENOV PH 10 - 3,884,000 8425 CATH. PROT. SYSTEMS PH 1 559,000 SUB -TOTAL : - 11,977,000 UNALLOCATED AUTHORIZATIONS 17,757,400 PROGRAM CONTINGENCY 260,000 Collection System 50,554,700 CAPITAL IMPROVEMENT BUDGET PAGE 4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2016 PERIOD ENDING: 10/31/2015 ------------------------------------------------------------------------------------------ TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED COST EST TO DATE PTD THIS PY YEAR YTD MONTH BUDGET ------------------------------------------------------------------------------------------ 3,884,000 3,784,676 97 0 23,593 0 2,193 99,324 559,000 519,029 93 9,000 45,601 507 -0 39,971 12,286,000 11,543,728 96 361,000 473,610 131 8,546 433,272 0 0 64,683,200 24,847,298 49 14,755,398 5,693,692 39 1,340,232 25,707,402 PREPARED 11/10/15, 8:57:40 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2016 - CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 10/31/2015 TYPE GI General Improvements 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 VEHICLES, EQUIP & FURN 8516 2015 -16 EQUIP & VEHICLES 450,000 450,000 16,700 4 450,000 16,700 4 16,700 433,300 9999 CAPITAL PROJECT CLEARING 0 0 55,042- 0 0 4,958 0 0 55,042 SUB -TOTAL 450,000 450,000 38,342- 9- 450,000 21,658 5 16,700 488,342 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 852,000 852,000 683,275 80 271,000 106,941 40 43,378 168,725 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 91800,000 907,885 91 1,300,000 49,025 4 32,574 92,115 8242 CMMS REPLACEMENT 558,000 675,000 141,696 25 508,000 100,716 20 34,575 416,304 SUB -TOTAL 2,675,000 11,752,000 1,955,300 73 2,121,558 256,682 12 110,527 719,700 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 102,767 49 33,000 3,654 11 1,774 107,233 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 BOB IMPROVEMENTS 434,000 433,000 285,840 66 110,000 9,939 9 2,201 148,160 8236 DISTRICT EASEMENT ACQUIS 140,000 241,000 120,750 86 12,000 9,799 82 0 19,250 8237 BUFFER & RENTAL PROP. IMP 279,000 279,000 154,146 55 212,000 112,433 53 0 124,854 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 369,474 75 240,000 306,253 128 280,718 120,526 8243 SERVER ROOM RELOC. PROD. 100,000 1,200,000 47,956 48 93,000 12,695 14 551 52,044 8246 SUN EDISON PWR PURCH AGMT 73,000 73,000 19,555 27 0 19,555 0 3,744 53,445 SUB -TOTAL : - 1,986,000 3,468,000 1,321,801 67 763,000 474,328 62 288,988 664,199 I ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 728,173 61 600,000 138,988 23 35,943 471,827 SUB -TOTAL : 1,200,000 2,700,000 728,173 61 600,000 138,988 23 35,943 471,827 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 1,017,200 568,453 56 307,916 97,193 32 5,662 448,747 SUB -TOTAL : 7,663,200 7,663,200 7,205,986 94 307,916 97,193 32 5,662 457,214 UNALLOCATED AUTHORIZATIONS 1,467,000 0 PROGRAM CONTINGENCY 236,000 0 General Improvements 15,677,200 26,033,200 11,172,918 71 4,242,474 988,849 23 457,820 4,504,282 PREPARED 11/10/15, 8:57:40 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 33% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2015 TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING FEW ALLOCATED PROJECT EXPENDED EXP CIB EST - THIS RXP THIS ALLOCATED NO PROJECT TITLE ________________________________________________________________________________________________________ BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET _______________________________ • PREPARED 11/10/15, 8:57:40 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 331 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY --------------------------------------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 10/31/2015 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT ALLOCATED PROJECT EXPENDED EXP CIE 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 -,942 56 4,000 3,298 83 463 261,058 7306 ZONE 1 RECYCLED WATER 395,000 660,000 178,270 45 29,000 61,264 211 10,851 216,730 7345 FILTER PLANT 200,000 350,000 27,177 14 200,000 27,177 14 21,815 172,823 SUB -TOTAL : 1,470,000 1,885,000 805,336 55 233,000 91,739 39 33,129 664,664 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,965,000 3,965,000 3,931,491 99 87,000 102,382 118 802 33,509 SUB -TOTAL : 3,965,000- 3,965,000 3,931,491 99 87,000 102,382 118 802 33,509 UNALLOCATED AUTHORIZATIONS 250,000 0 PROGRAM CONTINGENCY 30,000 0 Recycled Water 5,715,000 5,850,000 4,736,827 83 320,000 194,121 61 33,931 978,173 GRAND TOTAL 106,842,350 156,888,850 60,492,909 0 28,475,872 8,210,620 0 2,378,284 46,349,441 la CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS OCTOBER, 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 -2190 - - -- 1 (1) 23,100,000 29,100,000 (6,000,000) 23,100,000 23,113,736 100.00% 8,086.41 23,256.96 31,343.37 (4) 23,100,000 29,100,000 (6,000,000) 23,100,000 23,113,736 100.00% 8,086.41 23,256.96 31,343.37 (3) (5) (6) (314.26) 1,579.07 1,264.81 7,772.15 24,836.03 32,608.18 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2015 was 0.340 %. (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 0.340 %. (4) The market value of the portfolio on October 31, 2015 was $23,113,736. 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 11/10/15, 8:57:43 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ---------------------------------- AS OF 10/31/2015 -- ---- 003 SELF - INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ -- ------ -- --------- --- - -- - -------------------------------- ---- ---------- ------ - ---- -----_- CURRENT ASSETS CASH 396,702.85 TEMPORARY INVESTMENTS 5,400,000.00 ACCRUED INTEREST A/R 1,559.34 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 2,350,000.00 DUE FROM SIC X2,350,000.00 DUE FROM DEBT FUND .00 TOTAL ASSETS 10,498,262.19 -------- - - - - -- -------------- LIABILITIES DUE TO R/E 2,351,601.00 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 23,451.15 - SALES TAX PAYABLE 59.61 - GASB10 ACTUARIAL RESERVE 1,000,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 3,375,111.76 - 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 640,446.27 REVENUE SUMMARY 2,354,874.89- TOTAL FUND EQUITY 7,123,150.43 - TOTAL LIABILITIES AND FUND EQUITY 10,498,262.19 - -------------- -------------- 10, PREPARED 11/10/15, 10:52:25 PROGRAM SELFREV ACCOUNT DESCRIPTION 4501 INTEREST 7301 SUBROGATION RECOVERIES 7401 CONTRIBUTION FROM O&M t 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 - HHW * SUB -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF - INSURANCE REVENUE REPORT ACCOUNTING PERIOD 05/2016 PERIOD ENDING: 10/31/2015 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 243 343 100 41.15 972 1,123 151 15.53 2,920 38.46 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 243 343 100 41.15 972 1,123 151 15.53 2,920 38.46 579 1,143 564 97.41 2,316 3,737 1,421 61.36 6,950 53.77 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 579 1,143 564 97.41 2,316 3,737 1,421 61.36 6,950 53.77 210 3 207- 98.57- 840 15 825- 98.21- 2,530 .59 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 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 .00 210 ----- - - - - -- 3 ------- - - - - -- 207- 98.57- 1,500,840 2,350,015 849,175 56.58 1,575,505 149.16 1,032 ------ 1,488 - - - - -- --- 456 - - - - -- ------ 44.19 - - - - -- 1,504,128 ------ - - - - -- ------ 2,354,875 - - - - -- --- 850,747 - - - - -- 56.56 ------ - - - - -- 1,585,375 --- - - - - -- 148.54 PREPARED 11/10/15, 10:52:23 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LASSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES • SUB -FUND A 1420 LASSES 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 05/2016 PERIOD ENDING: 10/31/15 - - - - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL BUDGET Actual Variance t Budget Actual Variance E BUDGET t 79,166 24,002 55,164 69.68 316,664 93,310 223,354 70.53 950,000 9.82 12,500 5,580 6,920 55.36 50,000 11,094 38,906 77.81 150,000 7.40 4,166 0 4,166 100.00 16,664 1,524 15,140 90.85 50,000 3.05 95,832 29,582 66,250 69.13 383,328 105,928 277,400 72.37 1,150,000 9.21 8,333 0 8,333 100.00 33,332 0 33,332 100.00 100,000 .00 4,166 144 4,022 96.54 16,664 949 15,715 94.31 50,000 1.90 1,250 0 1,250 100.00 5,000 0 5,000 100.00 15,000 .00 13,749 144 13,605 98.95 54,996 949 54,047 98.27 165,000 .58 2,083 0 2,083 100.00 8,332 0 8,332 100.00 25,000 .00 0 3,505 3,505- .00 0 3,685 3,685- .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 450,000 406,091 43,909 9.76 450,000 - 90.24 0 0 0 .00 125,000 123,793 1,207 .97 125,000 99.03 0 0 0 .00 0 0 0 .00 0 .00 166 0 166 100.00 664 0 664 100.00 2,000 .00 2,249 ------ - - - - -- 3,505 ------- - - - - -- 1,256- 55.85- 583,996 533,569 50,427 8.63 602,000 88.63 111,830 ------ 33,231 - - - - -- 78,599 --- - - 70.28 - - -- ------ - - - - -- 1,022,320 ------ - - - - -- ------ 640,446 - - - - -- --- 381,874 - - - - -- ------ 37.35 - - - - -- --- 1,917,000 - - - - -- 33.41 @D-3 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF - INSURANCE FUND TEMPORARY INVESTMENTS OCTOBER, 2015 INVESTMENTS INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- - - - - - -- 1 (1) 5,400,000 5,400,000 5,400,000 5,403,211 100.00% 1,559.34 2,462.68 4,022.02 (3) 5,400,000 5,400,000 0 5,400,000 5,403,211 100.00% 1,559.34 2,462.68 4,022.02 (2) 852.87 852.87 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2015 was 0.340 %. (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 0.340 %. (4) The market value of the portfolio on October 31, 2015 was $5,403,211. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 2,412.21 2,462.68 4,874.89 PREPARED 11/10/15, 8:57:43 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 4/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 10/31/2015 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 .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- _ 0 PREPARED 11/10/15, 10:52:22 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 05/2016 PERIOD ENDING: 10/31/2015 ______ MONTH -TO -DATE ________ ______ YEAR -TO -DATE ________ ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance } Budget Actual Variance } BUDGET } 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 PREPARED 11/10/15, 10:52:20 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 05/2016 PERIOD ENDING: 10/31/2015 - -- - -- MONTH -TO -DATE -- - - - - -- - - - - -- YEAR -TO -DATE -- - - - - -- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance $ BUDGET $ 1252 RECYC H2O INTEREST EXP 0 0 0 .00 0 0 0 .00 13,868 .00 1253.2009 BOND DEBT EXPENSE 0 0 0 .00 246,529 246,529 0 .00 1,425,211 17.30 * DEBT SERVICE ------ 0 - - - - -- 0 0 .00 ------- - - - - -- ------ - 246,529 246,529 0 .00 1,439,079 17.13 0 - - - -- --- - - - 0 0 .00 - -- ------ - - - - -- 246,529 ------ - - - - -- ------ 246,529 - - - - -- 0 --- - - - - -- .00 ------ - - - - -- --- 1,439,079 - - - - -- 17.13 (5